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{"sheet":"INTRO","index":0,"n_rows":29,"n_cols":3,"rows_kept":29,"cut":false,"hidden":false,"merged":[[0,0,0,3],[1,3,25,3],[25,0,25,2],[19,2,23,2],[1,1,1,2],[2,1,2,2],[4,1,4,2]]}
[]
[null,"INCOME TAX ASSESMENT FOR FINANCIAL YEAR 2025-26"]
[null,"HOW TO USE   "]
[null,null,"राजस्थान राज्य कर्मचारियों (विशेषतः शिक्षा विभाग के कार्मिक ) के  लिए FY 2025-26 के लिए आयकर आकलन   बाबत इस UTILITY का प्रयोग किया जा सकता है । FILE को SAVE करने के लिए अपनी सुविधा से नाम देकर SAVE AS से Excel Macro- Enable Workbook के रूप में Save करें। file को open करते समय Enable Macro करें।यह excel utility केवल मात्र राज्य कार्मिको के income tax assesment के लिए सहायतार्थ तैयार की गई है ।यद्यपि इसे तैयार करने में पूर्ण सावधानी बरती गई है फिर भी किसी भूल चूक के लिए तैयार कर्ता उत्तरदायी नहीं है । किसी भी गणना के लिए त्रुटि पाए जाने पर आयकर विभाग के नियम मान्य होंगे  किसी प्रकार की तकनीकी कमी पाए जाने पर नीचे दिये गए EMAIL द्वारा अवगत कराने का श्रम करावे।(PLEASE USE LATEST VERSION OF THAT IS  OFFICE 2010 AND ABOVE FOR BEST RESULT)"]
[null,"   1. First Enable Macro whenever open file               2 Save as always in  Excel Macro-Enabled Workbook (*.xlsm)    "]
[null,"1.Gen Info Sheet :-","Gen Info शीट में कार्मिक की सामान्य सूचना, भरना है।शीट में महत्वपूर्ण स्थान पर आवश्यक निर्देश दिये गए है।वेतन से income tax कटौती को आपको manually MONTHLY भरना है।"]
[null,"2.PAY & Allowances Sheet :-","सर्वप्रथम माह मार्च 2025 का मूल वेतन F5 सेल मे लिखना है ।यदि वार्षिक वेतन वृद्धि को छोडकर acp या अन्य कारणो किसी माह मे वेतन मे बदलाव हुआ है तो सेल J2 मे माह क्रमांक और सेल M2 मे मूल वेतन लिखे।अन्य लागू भत्तो के संबन्धित सेल मे YES का चयन कर ड्रॉपडाउन या mannual डाटा भरे। यदि किसी माह में Fix वेतन मिला है तो सेल L12   में YES चयन कर  जिस माह मे FIX PAY मिला है उसके आगे YES अन्यथा NO का चयन करें।"]
[null,"3. Deductions SHEET","Deduction और Investment की एंट्री इस शीट मे करनी है ।अगर किसी प्रकार की अन्य आय को शामिल करना चाहते है तो CELL E6 मे एंट्री करनी है। SI कटौती ,80CCD1(B),RGHS एवं BONUS से संबन्धित विशेष सुविधा शीट के अंत मे आवश्यक दिशानिर्देश सहित दी गई है।"]
[null,"4. HRA SHEET ","यदि आप HRA छूट के लिए पात्र है तो सेल F5 मे आप द्वारा भुगतान किए गए किराये की राशि भरे ।complete  year के लिए HRA छूट के लिए पात्र नहीं है और   Partially HRA की छूट लेना चाहते है तो इस शीट में जिन महीनों के लिए छूट प्राप्त करना चाहते है उनके सामने \"YES\" चुने और Data Entry Sheet मे Dropdown से \"Partially\" चुने तथा Data Entry Sheet में B15 cell मे आप द्वारा भुगतान किए गए किराये की राशि भरे। नियमानुसार छूट Auto generate हो जाएगी।आप द्वारा अधिकतम छूट के लिए कितने किराए की रसीद आवश्यक है भी Auto Generate हो जाएगी।"]
[null," 5. Salary Sheet","सर्वप्रथम Refresh Salary बटन पर क्लिक कर आप द्वारा Data Entry शीट में भरे data अनुसार सैलरी शीट तैयार हो जाएगी ।यदि कोई बदलाव अपेक्षित है तो शीट मे आपकी आवश्यकता अनुसार कर सकते है।Refresh Salary बटन को क्लिक करने पर पुनः प्रारम्भिक अवस्था मे आ जाएगी । WHITE सेल में आवश्यकता अनुसार प्रविष्टि कर सकते है ।अन्य भत्ते एवं कटौती आप SALARY SHEET में MANUALLY कर सकते है।इसका प्रिंट लेना है ।"]
[null,"6. Assesment  sheet","Assesment  Sheet Auto generate है।आप OLD REGIME या NEW REGIME में से किसी एक का चुनाव option बटन  करे और आपके चुनाव अनुसार Assesment form  रिपोर्ट तैयार प्राप्त करे । OLD REGIME या NEW REGIME में तुलनात्मक कौनसा चुनाव आपके लिए बेहतर की रिपोर्ट भी आप COMAPARISSION के द्वारा देख सकते है।इसका प्रिंट लेना है।"]
[null,"7. Form 16","केवल गणना उदेश्य के लिए है।कृपया  Traces (https://www.tdscpc.gov.in) ls QkWeZ 16  download कर प्रयोग मे लेवे ।"]
[null,"8. us 89(1) sheet","इस शीट से संबन्धित निर्देश शीट पर दिये गए है"]
[null,"9. Form 10E","auto generated"]
[null,"10. NSC INT.","आप ने यदि NSC में निवेश कर रखा है तो प्र्तिवर्ष अर्जित ब्याज की गणना के लिए इस शीट का प्रयोग कर सकते है।आप ने जिस अवधि में NSC खरीदा है उसके सबंधित कॉलम में जिस अवधि का ब्याज गणना करना चाहते है NSC की राशि लिखे ।समस्त ब्याज का योग N15 cell मे Auto generate हो जाएगी जिसकी प्रविष्टि Data Entry Sheet में D40 cell में करे।"]
[null,"11  DDO TDS Monitor Sheet","DDO के लिए 100 कार्मिकों तक की संख्या के लिए TDS कटौती हेतु monitoring के लिए काम मे ली जा सकती है । "]
[null,"Disclaimer: -","All care has been taken to keep the information upto date and correct and is for educational purpose only. You are encouraged to consult your Accountant or Advisor before taking any decesion based on this calculator"]
[]
[null,null,"                                  सुधार हेतु सुझाव  आमंत्रित  है "]
[]
[]
[]
[]
[]
[null,null,"                                         joshihansraj72@gmail.com"]
[]
[]
[null,"Disclaimer: -","All care has been taken to keep the information upto date and correct and is for educational purpose only. You are encouraged to consult your Accountant or Advisor before taking any decesion based on this calculator"]
[null,"Created on 05-10-2025"]

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[]
[null,"INCOME TAX ASSESMENT FOR FINANCIAL YEAR 2025-26"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SI PREMIUM FROM SALARY"]
[null,"GENERAL INFORMATION",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PAY RANGE",null,"2018-03-01","2020-03-01"]
[null,"NAME OF EMPLOYEE","HANS RAJ JOSHI",null,"EMPLOYEE ID","RJGA999999999999",null,null,null,null,null,null,null,null,null,null,null,"UPTO 22000",null,500,800]
[null,"Designation","Principal",null,"OFFICE","GOVT SENIOR SECONDARY SCHOOL RAJPURA PIPERAN,SRI GANGANAGAR",null,null,null,null,null,null,null,null,null,null,null,"22001 TO 28500",null,700,1200]
[null,"CADER","State Service",null,"PAY LEVAL","L-16",null,null,null,null,null,null,null,null,null,null,null,"28501TO 46500",null,1300,2200]
[null,"Mobile No",null,null,"DOB",null,null,null,null,null,null,null,null,null,null,null,null,"46501 TO 72000",null,1800,3000]
[null,"PAN NO","XXXXX1234X",null,"DDO NAME","HANS RAJ JOSHI",null,null,null,null,null,null,null,null,null,null,null,"ABOVE 72000",null,3000,5000]
[null,"TAN NO",null,null,"DDO FATHER'S NAME"]
[null,"क्या आपकी नियुक्ति 01-01-2004 के बाद से है ","No",null,"TAX DEDUCTOR'S DESIGNATION","PRINCIPAL",null,null,null,null,null,null,null,null,null,null,null,"MAXIMUM",null,4000,7000]
[null,"आप प्रोबेशनरी ट्रेनी  है तो Yes\" नहीं तो  \"No\" चुने","No",null,"TAX DEDUCTOR'S OFFICE ADDRESS","GOVT SENIOR SECONDARY SCHOOL RAJPURA PIPERAN,SRI GANGANAGAR"]
[null,"क्या आप चिकित्सा विभाग से है ",null,null,"क्या NPA देय है ","YES"]
[]
[null,"DISCLAIMER  :---यद्यपि इस आयकर आकलन प्रोग्राम तैयार करने में पूर्ण सावधानी बरती गई है फिर भी किसी भूल चूक के लिए तैयार कर्ता उत्तरदायी नहीं है अंतिम रूप आयकर विभाग के नियम लागू एवं मान्य होंगे। You are encouraged to consult your Accountant or Advisor before taking any decesion based on this calculator"]

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[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,"Pay & Allowancess Details",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3]
[null,null,"        मूल  वेतन (मार्च 2025 का)  F",null,null,63100,null,null,"मूल वेतन में परिवर्तन (एसीपी या अन्य कारण ,INCREMENT के अलावा) का माह क्रमांक चयन करें अन्यथा खाली छोड़ें ",null,null,null,null,null,null,null,null,null,null,null,null,null,4]
[null,null,"( 7वें वेतन आयोग के अनुसार ) ",null,null,null,null,null,"माह क्रमांक",null,null,"मूल वेतन",89900,null,null,null,null,null,null,null,null,null,5]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6]
[null,null,"HRA का भुगतान उठाया है तो \"Yes \" अन्यथा \"No\" ड्रॉपडाउन से चुने     (HRA rate updated as per order dt 30-10-2024 )                              ",null,null,null,"SURRENDER OF PL का भुगतान उठाया है तो \"Yes\",अन्यथा \"No\" चुने व जिस माह में भुगतान लिया है का क्रमांक चुने  \n",null,null,null,null,"बोनस मिला है  तो \"Yes\" अन्यथा  \"No\" चुने और कितने माह का मिला है चयन करें",null,null,null,null,null,null,null,null,null,null,7]
[null,null,"Yes","HRA दर",0.1,null,"YES","माह",10,null,null,"No","माह",12,null,null,null,null,null,null,null,null,8]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9]
[null,null,"CCA लागू है तो \"Yes \" अन्यथा \"No\" ड्रॉपडाउन से चुने और CITY SELECT करें ",null,null,null,null,"धारा 10(14) के अन्तर्गत अन्य भत्ते ","मनोरंजन भत्ता धारा 16(iii) के अंतर्गत ","व्यवसाय कर धारा 16(iii) के अंतर्गत ",null,"वर्ष में आपको  FIX PAY वेतन मिला है तो \"YES\" अन्यथा \"NO\"का चयन करें ",null,null,null,null,null,null,null,null,null,null,10]
[null,null,"No ","SELECT CITY ","KOTA",null,null,null,null,null,null,"NO",null,null,null,null,null,null,null,null,null,null,11]
[null,null,null,null,null,null,null,null,null,null,null,"FIX PAY MONTH",null,null,null,null,null,null,null,null,null,null,12,null,"CITY",">23100","<=23100"]
[null,null,"Value of perquisites u/s 17(2) (as per Form No. 12BA, wherever applicable)",null,null,null,null,null,null,null,null,"MONTHS",null,"\"YES\"/NO",null,null,null,null,null,null,null,null,null,null,"JAIPUR(U)",1000,620]
[null,null," Profits in lieu of salary under section 17(3) (as per Form No. 12BA, wherever applicable)",null,null,null,null,null,null,null,null,"2025-03-01",null,"NO",null,null,null,null,null,null,null,null,null,null,"JODHPUR",620,320]
[null,null,null,null,null,null,null,null,null,null,null,"2025-04-01",null,"NO",null,null,null,null,null,null,null,null,null,null,"BIKANER",620,320]
[null,null,"यदि आपको चालू वित्त वर्ष में कोई Arrear मिला है तो Arrear 1/Arrear 2 में दर्ज करें ",null,null,null,null,null,null,null,null,"2025-05-01",null,"NO",null,null,null,null,null,null,null,null,null,null,"AJMER",620,320]
[null,null,"Arrear 1",null,null,"Arrear 2",null,null,null,null,null,"2025-06-01",null,"NO",null,null,null,null,null,null,null,null,null,null,"KOTA",620,320]
[null,null,"Amount","TDS","NPS/GPF Ded","Amount","TDS","NPS/GPF Ded",null,null,null,"2025-07-01",null,"NO"]
[null,null,null,null,null,null,null,null,null,null,null,"2025-08-01",null,"NO"]
[null,null,null,null,null,null,null,null,null,null,null,"2025-09-01",null,"NO"]
[null,null,"यदि आपने अन्य कोई एरिअर का भुगतान उठाया है तो Salary शीट के अंतिम Unlocked पंक्ति में लिखे ",null,null,null,null,null,null,null,null,"2025-10-01",null,"NO"]
[null,null,null,null,null,null,null,null,null,null,null,"2025-11-01",null,"NO"]
[null,null,"यदि आपने अन्य कोई भत्ता का भुगतान उठाया है तो Salary शीट संबन्धित माह  में लिखे ",null,null,null,null,null,null,null,null,"2025-12-01",null,"NO"]
[null,null,null,null,null,null,null,null,null,null,null,"2026-01-01",null,"NO"]
[null,null,null,null,null,null,null,null,null,null,null,"2026-02-01",null,"NO"]

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[]
[]
[null,null,null,"Deductions and Investments Details"]
[]
[null,"वेतन एवं अन्य अतिरिक्त कटौतियों,अन्य आय /जमा राशि एवं छूट का विवरण "]
["OTHER INCOME","अन्य स्रोत से आय (FD पर ब्याज इत्यादि समस्त अन्य आय का योग )",null,null,0,null,"समूह दुर्घटना बीमा",null,null,null,null,null,null,null,null,null,2100]
[null," बचत खाते  की जमाराशि पर अर्जित ब्याज धारा (80TTA )  ",null,null,0,null," जीवन बीमा प्रीमियम -LIC (जो वेतन से काटा गया )",null,null,null,null,null,null,null,null,null,469]
[null," वरिष्ठ नागरिकों को बचत खाते एवं स्थायी जमा खाते से प्राप्त ब्याज धारा (80TTB)  ",null,null,null,null,"धारा 80 C के अंतर्गत अन्य जमा राशि (TAX SAVING BANK FD,MUTUAL FUND,BOND ETC. ) ",null,null,null,null,null,null,null,null,null,0]
[null," गृह सम्पति से आय - किराया ",null,null,0,null,"धारा 80 CCC के अंतर्गत-पेंशन प्लान हेतु अंशदान (एनपीएस के अलावा ) ",null,null,null,null,null,null,null,null,null,0]
[null," गृह कर  ",null,null,0,null,"धारा 80 CCD(1B) के अंतर्गत-NPS मे अंशदान  "]
[null," गृह ऋण मूल (जो वेतन से नहीं काटा गया )",null,null,30000,null,"धारा 80D -चिकित्सा बीमा प्रीमियम ",null,null,null,null,null,null,null,null,1]
[null," गृह ऋण ब्याज  (जो वेतन से नहीं काटा गया )",null,null,29000,null,"धारा 80DD -विकलांग आश्रितों के चिकित्सा उपचार ",null,null,null,null,null,null,null,null,5,null,null,null,null,3]
[null," जीवन बीमा प्रीमियम -LIC (जो वेतन से नहीं काटा गया )",null,null,0,null,"धारा 80DDB -विशिष्ट रोगों के  उपचार हेतु",null,null,null,null,null,null,null,null,1]
[null," पी.एल.आई . (PLI )",null,null,14000,null," धारा 80E - उच्च शिक्षा हेतु ऋण का  ब्याज ",null,null,null,null,null,null,null,null,null,0]
[null,"ट्यूशन फीस  (Tution Fees)",null,null,0,null,"धारा 80G -धर्मार्थ संस्थाओं को दिये दान",null,null,"श्रेणी  100%",null,null,"श्रेणी - 50%",null,null,"योग",{"$f":"ROUND(N15*50%,0)+K15","v":0}]
[null,"ULIP/वार्षिक प्लान ",null,null,0,null,"धारा 80 U -स्थायी शारीरिक विकलांगता ",null,null,null,null,null,null,null,null,1]
[null,"राष्ट्रीय बचत पत्र  (NSC)",null,null,50000,null,"धारा 80 GGA -अनुमोदित वैज्ञानिक ,सामाजिक ग्रामीण विकास हेतु दिया गया दान ",null,null,null,null,null,null,null,null,null,0]
[null,"राष्ट्रीय बचत पत्र  (NSC) से प्राप्त ब्याज ",null,null,0,null,"इक्विटी लिंक सविंग स्कीम में निवेश ",null,null,null,null,null,null,null,null,null,0]
[null,"लोक भविष्य निधि (PPF) में निवेश ",null,null,0,null,"स्थगित वार्षिकी ",null,null,null,null,null,null,null,null,null,0]
[null,"NOTIFIED BOND OF NABARD  में निवेश ",null,null,0,null,"धारा 89 के तहत राहत "]
[null,"सुकन्या समृद्धि योजना  में जमा  ",null,null,0,null,"वेतन बिल के अलावा जमा कराया गया TDS",null,null,null,null,null,null,null,null,null,0]
[null,"US 80 EE (Home Loan interest for first time house buyer)",null,null,0,null,"US 80EEA (Home Loan interest for Affordable home buyer .Loan sanction from 01-04-2019)"]
[]
[null," वेतन से माहवार आयकर कटौती विवरण "]
[null,"MONTH NAME","MARCH","APRIL","MAY","JUNE",null,"JULY","AUGUST","SEPT","OCT","NOV","DEC","JAN","FEB",null,"अन्य टी.डी.एस.(एरियर,self assesment आदि से)",null,"TOTAL"]
[null,"TDS",15000,15000,15000,15000,null,15000,15000,15000,15000,15000,15000,15000,15000,null,{"$f":"SUM(Salary!$X$22:$X$29,Q21)","v":0},null,{"$f":"SUM(C26:R26)","v":180000}]
[null,"PER MONTH TDS REQUIRED",null,{"$f":"ROUNDUP(Assesment!Q68/12,-1)","v":5980},null,null,null,{"$f":"Assesment!B71","v":"Income Tax Refundable (Rounded off)"},null,null,{"$f":"Assesment!P71","v":108310}]
[]
[null," वेतन से माहवार राज्य बीमा कटौती आगे में की दो स्लैब तक अंशदान ,80CCD(1B) SPLIT,RGHS, BONUS का विवरण "]
[null," "]
[]
[null,null,"यदि आप राज्य बीमा की अंशदान दो स्लैब आगे तक करते है तो \"YES\" का चयन करे और प्रीमियम  भरे अन्यथा \"NO\" चुने प्रीमियम को खाली छोड़े",null,null,"YES",null,"अंशदान"]
[null,null,null,null,null,null,null,7000]

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[null,"PAY & ALLOWANCES",null,null,null,null,null,null,null,null,null,null,"DEDUCTIONS"]
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[null,1,"2025-03-01",{"$f":"Master!AK10","v":63100},{"$f":"Master!D7","v":33443},{"$f":"Master!E7","v":6310},{"$f":"Master!$H$5","v":0},null,null,{"$f":"Master!H7","v":0},{"$f":"Master!U7","v":0},{"$f":"ROUND((D10+E10+F10+G10+H10+I10+J10+K10),0)","v":102853},{"$f":"Master!S7","v":"4200"},null,{"$f":"Master!T7","v":7000},null,null,null,null,{"$f":"Master!T3","v":469},{"$f":"Master!P7","v":875},null,{"$f":"Master!W21","v":0},{"$f":"Master!K7","v":15000},null,{"$f":"IF(K10=\"\",0,K10)","v":0},null,{"$f":"M10+N10+O10+P10+Q10+R10+S10+T10+U10+V10+W10+X10+Y10+Z10","v":27544},{"$f":"L10-AB10","v":75309},null,null,null,null,null,null,null,"SI PREMIUM FROM SALARY"]
[null,2,{"$f":"DATE(YEAR(C10),MONTH(C10)+1,DAY(C10))","v":"2025-04-01"},{"$f":"Master!AH11","v":63100},{"$f":"Master!D8","v":34705},{"$f":"Master!E8","v":6310},{"$f":"Master!G8","v":0},null,null,{"$f":"Master!H8","v":0},{"$f":"Master!U8","v":0},{"$f":"ROUND((D11+E11+F11+G11+H11+I11+J11+K11),0)","v":104115},{"$f":"Master!S8","v":"4200"},null,{"$f":"Master!T8","v":7000},null,null,null,null,{"$f":"T10","v":469},{"$f":"Master!P8","v":875},{"$f":"Deductions!Q6","v":2100},null,{"$f":"Master!K8","v":15000},{"$f":"Y10","v":0},{"$f":"IF(K11=\"\",0,K11)","v":0},null,{"$f":"M11+N11+O11+P11+Q11+R11+S11+T11+U11+V11+W11+X11+Y11+Z11","v":29644},{"$f":"L11-AB11","v":74471},null,null,null,null,null,null,null,"PAY RANGE",null,"2018-03-01","2020-03-01"]
[null,3,{"$f":"DATE(YEAR(C11),MONTH(C11)+1,DAY(C11))","v":"2025-05-01"},{"$f":"Master!AH12","v":63100},{"$f":"Master!D9","v":34705},{"$f":"Master!E9","v":6310},{"$f":"Master!G9","v":0},null,null,{"$f":"Master!H9","v":0},{"$f":"Master!U9","v":0},104115,{"$f":"Master!S9","v":"4200"},null,{"$f":"Master!T9","v":7000},null,null,null,null,469,{"$f":"Master!P9","v":875},null,null,{"$f":"Master!K9","v":15000},0,0,null,27544,76571,null,null,null,null,null,null,null,"UPTO 22000",null,500,800]
[null,4,"2025-06-01",{"$f":"Master!AH13","v":63100},{"$f":"Master!D10","v":34705},{"$f":"Master!E10","v":6310},{"$f":"Master!G10","v":0},null,null,{"$f":"Master!H10","v":0},{"$f":"Master!U10","v":0},104115,{"$f":"Master!S10","v":"4200"},null,{"$f":"Master!T10","v":7000},null,null,null,null,469,{"$f":"Master!P10","v":875},null,null,{"$f":"Master!K10","v":15000},0,0,null,27544,76571,null,null,null,null,null,null,null,"22001 TO 28500",null,700,1200]
[null,5,"2025-07-01",{"$f":"Master!AH14","v":65000},{"$f":"Master!D11","v":35750},{"$f":"Master!E11","v":6500},{"$f":"Master!G11","v":0},null,null,{"$f":"Master!H11","v":0},{"$f":"Master!U11","v":0},107250,{"$f":"Master!S11","v":"4200"},null,{"$f":"Master!T11","v":7000},null,null,null,null,469,{"$f":"Master!P11","v":875},null,null,{"$f":"Master!K11","v":15000},0,0,null,27544,79706,null,null,null,null,null,null,null,"28501TO 46500",null,1300,2200]
[null,6,"2025-08-01",{"$f":"Master!AH15","v":65000},{"$f":"Master!D12","v":35750},{"$f":"Master!E12","v":6500},{"$f":"Master!G12","v":0},null,null,{"$f":"Master!H12","v":0},{"$f":"Master!U12","v":0},107250,{"$f":"Master!S12","v":"4200"},null,{"$f":"Master!T12","v":7000},null,null,null,null,469,{"$f":"Master!P12","v":875},null,null,{"$f":"Master!K12","v":15000},0,0,null,27544,79706,null,null,null,null,null,null,null,"46501 TO 72000",null,1800,3000]
[null,7,"2025-09-01",{"$f":"Master!AH16","v":65000},{"$f":"Master!D13","v":35750},{"$f":"Master!E13","v":6500},{"$f":"Master!G13","v":0},null,null,{"$f":"Master!H13","v":0},{"$f":"Master!U13","v":0},107250,{"$f":"Master!S13","v":"4200"},null,{"$f":"Master!T13","v":7000},null,null,null,null,469,{"$f":"Master!P13","v":875},null,{"$f":"Master!W22","v":0},{"$f":"Master!K13","v":15000},0,0,null,27544,79706,null,null,null,null,null,null,null,"ABOVE 72000",null,3000,5000]
[null,8,"2025-10-01",{"$f":"Master!AH17","v":65000},{"$f":"Master!D14","v":37700},{"$f":"Master!E14","v":6500},{"$f":"Master!G14","v":0},null,null,{"$f":"Master!H14","v":0},{"$f":"Master!U14","v":0},109200,{"$f":"Master!S14","v":"4200"},null,{"$f":"Master!T14","v":7000},null,null,null,null,469,{"$f":"Master!P14","v":875},null,{"$f":"Master!W23","v":0},{"$f":"Master!K14","v":15000},0,0,null,{"$f":"M17+N17+O17+P17+Q17+R17+S17+T17+U17+V17+W17+X17+Y17+Z17+AA17","v":27544},81656,null,null,null,null,null,null,null,"MAXIMUM",null,4000,7000]
[null,9,"2025-11-01",{"$f":"Master!AH18","v":65000},{"$f":"Master!D15","v":37700},{"$f":"Master!E15","v":6500},{"$f":"Master!G15","v":0},null,null,{"$f":"Master!H15","v":0},{"$f":"Master!U15","v":0},109200,{"$f":"Master!S15","v":"4200"},null,{"$f":"Master!T15","v":7000},null,null,null,null,469,{"$f":"Master!P15","v":875},null,{"$f":"Master!W24","v":0},{"$f":"Master!K15","v":15000},0,0,null,{"$f":"M18+N18+O18+P18+Q18+R18+S18+T18+U18+V18+W18+X18+Y18+Z18+AA18","v":27544},81656,null,null,null,null,null,null,null,"NO DEDUCTION",null,0,0]
[null,10,"2025-12-01",{"$f":"Master!AH19","v":65000},{"$f":"Master!D16","v":37700},{"$f":"Master!E16","v":6500},{"$f":"Master!G16","v":0},null,null,{"$f":"Master!H16","v":0},{"$f":"Master!U16","v":0},109200,{"$f":"Master!S16","v":"4200"},null,{"$f":"Master!T16","v":7000},null,null,null,null,469,{"$f":"Master!P16","v":875},null,{"$f":"Master!W25","v":0},{"$f":"Master!K16","v":15000},0,0,{"$f":"Master!T2","v":500},28044,81156]
[null,11,"2026-01-01",{"$f":"Master!AH20","v":65000},{"$f":"Master!D17","v":37700},{"$f":"Master!E17","v":6500},{"$f":"Master!G17","v":0},null,null,{"$f":"Master!H17","v":0},{"$f":"Master!U17","v":0},109200,{"$f":"Master!S17","v":"4200"},null,{"$f":"Master!T17","v":7000},null,null,null,null,469,{"$f":"Master!P17","v":875},null,{"$f":"Master!W26","v":0},{"$f":"Master!K17","v":15000},0,0,null,27544,81656]
[null,12,"2026-02-01",{"$f":"Master!AH21","v":65000},{"$f":"Master!D18","v":37700},{"$f":"Master!E18","v":6500},{"$f":"Master!G18","v":0},null,null,{"$f":"Master!H18","v":0},{"$f":"Master!U18","v":0},109200,{"$f":"Master!S18","v":"4200"},null,{"$f":"Master!T18","v":7000},null,null,null,null,{"$f":"T20","v":469},{"$f":"Master!P18","v":875},null,{"$f":"Master!W27","v":0},{"$f":"Master!K18","v":15000},0,0,null,27544,81656]
[null,13,"SURRENDER",{"$f":"Master!M6","v":32500},{"$f":"Master!N6","v":18850},null,null,null,null,{"$f":"Master!O4","v":0},null,51350,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,0,51350]
[null,14,"D.A.ARREAR with Surr.Arr 7/25 TO 9/25",null,{"$f":"Master!K36","v":5850},null,null,null,null,null,{"$f":"Master!N36","v":0},5850,{"$f":"Master!L36","v":5850},{"$f":"Master!O36","v":0},null,null,null,null,null,null,null,null,null,null,null,0,null,5850,0]
[null,15,"D.A.ARREAR  1/25 to 3/25",null,{"$f":"Master!K40","v":3786},null,null,null,null,null,{"$f":"Master!N39","v":0},3786,{"$f":"Master!L40","v":3786},null,null,null,null,null,null,null,null,null,null,null,null,0,null,3786,0]
[null,16,"BONUS",null,null,null,null,{"$f":"Master!L3","v":0},null,null,null,0,{"$f":"Master!M3","v":0},null,null,null,null,null,null,null,null,null,null,null,null,0,null,0,0]
[null,17,"ARREAR 1",null,null,null,null,null,null,{"$f":"Master!J21","v":0},{"$f":"Master!L23","v":0},{"$f":"ROUND((D26+E26+F26+G26+H26+I26+J26+K26),0)","v":0},{"$f":"Master!L21","v":0},null,null,null,null,null,null,null,null,null,null,{"$f":"Master!K21","v":0},null,0,null,0,0]
[null,18,"ARREAR 2",null,null,null,null,null,null,{"$f":"Master!M21","v":0},{"$f":"Master!O23","v":0},0,{"$f":"Master!O21","v":0},null,null,null,null,null,null,null,null,null,null,{"$f":"Master!N21","v":0},null,0,null,0,0]
[null,19,null,{"$f":"Master!AK15","v":0},{"$f":"Master!D19","v":0},{"$f":"Master!E19","v":0},{"$f":"Master!G19","v":0},null,null,null,{"$f":"Master!U19","v":0},0,{"$f":"Master!S19","v":0},null,null,null,null,null,null,null,null,null,null,null,null,0,null,0,0]
[null,19,"OTHER",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0]
[null,"TOTAL",null,{"$f":"SUM(D10:D29)","v":804900},{"$f":"SUM(E10:E29)","v":461794},{"$f":"SUM(F10:F29)","v":77240},{"$f":"SUM(G10:G29)","v":0},{"$f":"SUM(H10:H29)","v":0},{"$f":"I10+I11+I12+I13+I14+I15+I16+I17+I18+I19+I20+I21+I22+I23+I24+I25+I26+I27+I28+I29","v":0},{"$f":"J10+J11+J12+J13+J14+J15+J16+J17+J18+J19+J20+J21+J22+J23+J24+J25+J26+J27+J28+J29","v":0},0,1343934,60036,0,84000,0,0,0,0,5628,10500,2100,0,180000,0,0,500,342764,1001170]
[]
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[null,null,null,null,"हस्ताक्षर कार्मिक",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Gen Info'!F12","v":"GOVT SENIOR SECONDARY SCHOOL RAJPURA PIPERAN,SRI GANGANAGAR"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Programmed by Hans Raj Joshi"]

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[]
[null,{"$f":"Salary!B3","v":"OFFICE OF THE PRINCIPAL GOVT SENIOR SECONDARY SCHOOL RAJPURA PIPERAN,SRI GANGANAGAR"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($W$2=1,\"OLD REGIME\",\"NEW REGIME\")","v":"NEW REGIME"},null,null,null,null,null,2]
[null,"आयकर गणना  प्रपत्र वर्ष 2025-26 (कर निर्धारण वर्ष 2026-27)",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"P54","v":"2"}]
[null,1,"नाम कार्मिक ",null,{"$f":"'Gen Info'!C5","v":"HANS RAJ JOSHI"},null,null,null,null,null,"पद",{"$f":"'Gen Info'!C6","v":"Principal"},null,null,"PAN :",{"$f":"'Gen Info'!C9","v":"XXXXX1234X"}]
[null,2,"(A)आय : वर्ष 2024-25 में प्राप्त कुल वेतन  [Salary as per provisions contained in section 17(1) ]",null,null,null,null,null,null,null,null,null,null,{"$f":"IF('Gen Info'!$C$12=\"NO\",SUM(Salary!$L$30,Master!$U$4),IF(AND('Gen Info'!$C$12=\"YES\",'Gen Info'!$C$11=\"YES\"),SUM(Salary!$L$30,Master!$U$4),SUM(Salary!$L$30,Salary!$M$30,Master!$U$4)))","v":1343934},null,"योग",{"$f":"N5+H6+N6","v":1343934},null,null,"COMPARISION"]
[null,null,null,"(B) Value of perquisites u/s 17(2)",null,null,null,{"$f":"'Pay & Allowances'!I14","v":0},null,"(C) Profits in lieu of salary under section 17(3)",null,null,null,{"$f":"'Pay & Allowances'!I15","v":0}]
[null,3,"गृह किराया, धारा 10(13-।) के अन्तर्गत एवं धारा 10(14)के अन्तगर्त अन्य भते जो कर मुक्त्त है",null,null,null,null,null,null,null,null,null,null,null,null,"रु.",{"$f":"IF($P$3=\"1\",-SUM(HRA!$J$5,'Pay & Allowances'!$H$12),0)","v":0}]
[null,4,"                                                              शेष (2-3)",null,null,null,null,null,null,null,null,null,null,null,null,"रु.",{"$f":"$Q$5+$Q$7","v":1343934},null,null,"TYPE","OLD REGIME","NEW REGIME"]
[null,5," (i)मनोरंजन भता धारा 16 (ii) के अन्तगर्त ( अधिकतम सीमा रू 5000 )",null,null,null,null,null,null,null,null,null,{"$f":"IF($P$3=\"1\",IF('Pay & Allowances'!$I$12>5000,5000,'Pay & Allowances'!$I$12),0)","v":0},null,null,null,null,null,null,"TAXABLE  INCOME",{"$f":"Master!R90","v":1114930},{"$f":"Master!S90","v":1268930}]
[null,null," (ii) व्यवयाय कर धारा 16 (iii) के अन्तगर्त",null,null,null,null,null,null,null,null,null,{"$f":"IF($P$3=\"1\",'Pay & Allowances'!J12,0)","v":0},null,null,null,null,null,null,"TAX",{"$f":"Master!R103","v":146979},{"$f":"Master!S101-Master!S102-Master!N110","v":68930}]
[null,null," (iii) स्टेण्डर्ड डिडेक्शन(Standard Deduction)  50,000 (अधिकतम)",null,null,null,null,null,null,null,null,null,{"$f":"IF(AND($P$3=\"1\"),MIN($Q$8,50000),IF(AND($P$3=\"2\"),MIN($Q$8,75000),0))","v":75000},null,null,"रु.",{"$f":"-SUM(M9:O11)","v":-75000},null,null,"CESS 4%",{"$f":"ROUND(U10*4%,0)","v":5879},{"$f":"ROUND(V10*4%,0)","v":2757}]
[null,6,"                                                          शेष (4-5)",null,null,null,null,null,null,null,null,null,null,null,null,"रु.",{"$f":"Q8+Q11","v":1268934},null,null,"TOTAL",{"$f":"SUM(U10:U11)","v":152858},{"$f":"SUM(V10:V11)","v":71687}]
[null,7,"(अ)गृह सम्पति से आय : (1) स्वंय के उपयोग में    -शून्य",null,null,null,null,null,null,null,"(2) प्राप्त किराया रु.",null,{"$f":"Deductions!E9","v":0}]
[null,null,"(ब) घटायें ",null,"  किराये का 30%",null,null," गृह ऋण पर ब्याज ",null,null," गृहकर  ",null,"  योग 7(ब) ",null,null,null,null,null,null,"DIFFERENCE",{"$f":"U12-V12","v":81171}]
[null,null,null,null,{"$f":"IF(OR($P$3=\"1\",$P$3=\"2\"),ROUND((M13-K15)*0.3,0),0)","v":0},null,null,{"$f":"IF($P$3=\"1\",IF((Salary!$S$30+Deductions!E12)>200000,200000,(Salary!$S$30+Deductions!E12)),0)","v":0},null,null,{"$f":"IF(OR($P$3=\"1\",$P$3=\"2\"),Deductions!E10,0)","v":0},null,{"$f":"E15+H15+K15","v":0}]
[null,null,"                                                         शेष -/+ (7(अ) एवं योग 7(ब) का)       ",null,null,null,null,null,null,null,null,null,null,null,null,"रु.",{"$f":"M13-M15","v":0},null,null,{"$f":"IF(U12<V12,\"OLD REGIME IS BEST OPTION FOR YOU\",\"NEW REGIME IS BEST FOR YOU\")","v":"NEW REGIME IS BEST FOR YOU"}]
[null,8,"                                                              कुल शेष -/+ (6एवं 7)       ",null,null,null,null,null,null,null,null,null,null,null,null,"रु.",{"$f":"Q12+Q16","v":1268934}]
[null,9,"बचत खाते पर ब्याज ",null,null,null,null,null,null,null,null,null,null,null,null,"रु.",{"$f":"Deductions!E7+Deductions!E8","v":0}]
[null,10,"अन्य आय ",null,null,null,null,null,null,null,null,null,null,null,null,"रु.",{"$f":"Deductions!E6","v":0},null,null,null,null,1]
[null,11,"सकल आय                                                            योग (8+9+10)",null,null,null,null,null,null,null,null,null,null,null,null,"रु.",{"$f":"Q17+Q18+Q19","v":1268934}]
[null,12,"घटाइये कटौतियाँ:- धारा  US 80C, 80CCC,80CCD (1)"]
[null,null,"(A) अधिकतम सीमा 1,50,000/- (धारा  80CCE ] (धारा 80CCD (2)) के अलावा "]
[null,null,"(i)","राज्य बीमा  (SI)",null,null,null,"रु.",{"$f":"IF($P$3=\"1\",Salary!$O$30,0)","v":0},"(x)",null,null,null,"रु."]
[null,null,"(ii)","जीवन बीमा प्रीमियम(LIC)",null,null,null,"रु.",{"$f":"IF($P$3=\"1\",Salary!$T$30+Deductions!E13,0)","v":0},"(xi)","पेंशन प्लान हेतु अंशदान (धारा 80CCC)",null,null,"रु.",{"$f":"IF($P$3=\"1\",Deductions!Q9,0)","v":0}]
[null,null,"(iii)","राष्ट्रीय बचत पत्र (NSC)",null,null,null,"रु.",{"$f":"IF($P$3=\"1\",Deductions!E17,0)","v":0},"(xii)","राष्ट्रीय बचत पत्र पर अदत ब्याज ",null,null,"रु.",{"$f":"IF($P$3=\"1\",Deductions!E18,0)","v":0}]
[null,null,"(iv)","लोक भविष्य निधि (PPF)",null,null,null,"रु.",{"$f":"IF($P$3=\"1\",Deductions!E19,0)","v":0},"(xiii)","टयूशन फीस",null,null,"रु.",{"$f":"IF($P$3=\"1\",Deductions!E15,0)","v":0}]
[null,null,"(v)","NOTIFIED BOND OF NABARD",null,null,null,"रु.",{"$f":"IF($P$3=\"1\",Deductions!E20,0)","v":0},"(xiv)","इक्विटी लिंक सेविंग स्कीम",null,null,"रु.",{"$f":"IF($P$3=\"1\",Deductions!Q18,0)","v":0}]
[null,null,"(vi)",{"$f":"IF('Gen Info'!C11=\"NO\",\"सामान्य प्रावधायी  निधि (GPF)\",\"जीपीएफ 2004\")","v":"सामान्य प्रावधायी  निधि (GPF)"},null,null,null,"रु.",{"$f":"IF(AND($P$3=\"1\"),Salary!$M$30,0)","v":0},"(xv)","स्थगित वार्षिकी (Defferred Annuty)",null,null,"रु.",{"$f":"IF($P$3=\"1\",Deductions!Q19,0)","v":0}]
[null,null,"(vii)","सामूहिक बीमा प्रीमियम (G.Ins.)",null,null,null,"रु.",{"$f":"IF($P$3=\"1\",Salary!$V$30,0)","v":0},"(xvi)","पी.एल.आई. ¼PLI)",null,null,"रु.",{"$f":"IF($P$3=\"1\",Deductions!E14,0)","v":0}]
[null,null,"(viii)","यू. एल. आई. पी./वार्षिक प्लान",null,null,null,"रु.",{"$f":"IF($P$3=\"1\",Deductions!E16,0)","v":0},"(xvii)","अन्य जमाराशि (धारा 80 सी के अन्तर्गत) ",null,null,"रु.",{"$f":"IF($P$3=\"1\",Deductions!Q8,0)","v":0}]
[null,null,"(ix)","गृह ऋण किस्त ¼HBA Premium)",null,null,null,"रु.",{"$f":"IF($P$3=\"1\",Deductions!E11+Salary!$R$30,0)","v":0},"(xviii)","सुकन्या समृद्धि योजना में जमा राशि",null,null,"रु.",{"$f":"IF($P$3=\"1\",Deductions!E21,0)","v":0}]
[null,null,"योग  [(i) से  (xviii)]",null,null,null,null,null,null,null,null,null,null,"रु.",{"$f":"SUM(I23:I31)+SUM(O23:O31)","v":0}]
[null,null,"                        अधिकतम कटौती की राशि 1.50 लाख रुपए तक",null,null,null,null,null,null,null,null,null,null,null,null,"रु.",{"$f":"IF(O32<150001,ROUND(O32,0),150000)","v":0}]
[null,null,"(B) घटाइये- धारा 80CCD(2) नियोक्ता द्वारा पेंशन अंशदान की राशि (अधिकतम वेतन का 10% पृथक से छूट)",null,null,null,null,null,null,null,null,null,null,null,null,"रु.",{"$f":"IF(AND('Gen Info'!C12=\"Yes\"),Salary!$M$30,0)","v":0}]
[null,null,"(C) घटाइये -धारा 80 CCD(1B) नवीन पेंशन योजना में अतिरिक्त अंशदान (अधिकतम रू. 50,000)",null,null,null,null,null,null,null,null,null,null,null,null,"रु.",{"$f":"IF($P$3=\"1\",Deductions!Q10,0)","v":0}]
[null,null,"योग 12(A+B+C)      ",null,null,null,null,null,null,null,null,null,null,null,null,"रु.",{"$f":"SUM(Q33:Q35)","v":0}]
[null,13," अन्य कटौतियाँ"]
[null,null,1,"धारा 80 D ,चिकित्सा बीमा प्रीमियम (स्वयं,पति/पत्नी व बच्चों के लिए रू 25000, माता-पिता के लिए रू 25000,सीनियर सिटीजन रू 50000)",null,null,null,null,null,null,null,null,null,null,null,"रु.",{"$f":"IF($P$3=\"1\",IF(Deductions!P11=1,IF(Deductions!Q11<25000,Deductions!Q11,25000),IF(Deductions!Q11<50000,Deductions!Q11,50000)),0)","v":0}]
[null,null,2,"धारा 80DD विकलांग आश्रितों के चिकित्सा उपचार (अधिकतम 75,000 तथा 80%या अधिक विकलांगता 125,000)   ",null,null,null,null,null,null,null,null,null,null,null,"रु.",{"$f":"IF($P$3=\"1\",IF(Deductions!P12=1,IF(Deductions!Q12<75000,Deductions!Q12,75000),IF(Deductions!Q12<125000,Deductions!Q12,125000)),0)","v":0}]
[null,null,3,"धारा 80DDB विशिष्ट रोंगों के उपचार हेतु कटौती (अधिकतम रू 40,000, सीनियर सिटीजन हेतु रू 100,000)","/kkjk 80DDB fof'k\"V jksaxksa ds mipkj gsrq dVkSrh ¼vf/kdre : 40]000] lhfu;j flVhtu gsrq : 100]000½","/kkjk 80DDB fof'k\"V jksaxksa ds mipkj gsrq dVkSrh ¼vf/kdre : 40]000] lhfu;j flVhtu gsrq : 100]000½","/kkjk 80DDB fof'k\"V jksaxksa ds mipkj gsrq dVkSrh ¼vf/kdre : 40]000] lhfu;j flVhtu gsrq : 100]000½","/kkjk 80DDB fof'k\"V jksaxksa ds mipkj gsrq dVkSrh ¼vf/kdre : 40]000] lhfu;j flVhtu gsrq : 100]000½","/kkjk 80DDB fof'k\"V jksaxksa ds mipkj gsrq dVkSrh ¼vf/kdre : 40]000] lhfu;j flVhtu gsrq : 100]000½","/kkjk 80DDB fof'k\"V jksaxksa ds mipkj gsrq dVkSrh ¼vf/kdre : 40]000] lhfu;j flVhtu gsrq : 100]000½","/kkjk 80DDB fof'k\"V jksaxksa ds mipkj gsrq dVkSrh ¼vf/kdre : 40]000] lhfu;j flVhtu gsrq : 100]000½","/kkjk 80DDB fof'k\"V jksaxksa ds mipkj gsrq dVkSrh ¼vf/kdre : 40]000] lhfu;j flVhtu gsrq : 100]000½","/kkjk 80DDB fof'k\"V jksaxksa ds mipkj gsrq dVkSrh ¼vf/kdre : 40]000] lhfu;j flVhtu gsrq : 100]000½","/kkjk 80DDB fof'k\"V jksaxksa ds mipkj gsrq dVkSrh ¼vf/kdre : 40]000] lhfu;j flVhtu gsrq : 100]000½","/kkjk 80DDB fof'k\"V jksaxksa ds mipkj gsrq dVkSrh ¼vf/kdre : 40]000] lhfu;j flVhtu gsrq : 100]000½","रु.",{"$f":"IF($P$3=\"1\",IF(Deductions!P13=1,IF(Deductions!Q13<75000,Deductions!Q13,40000),IF(Deductions!Q13<100000,Deductions!Q13,100000)),0)","v":0}]
[null,null,4,"धारा 80E उच्च शिक्षा हेतु लिए ऋण का ब्याज ","/kkjk 80E mPp f'k{kk gsrq fy, _.k dk C;kt","/kkjk 80E mPp f'k{kk gsrq fy, _.k dk C;kt","/kkjk 80E mPp f'k{kk gsrq fy, _.k dk C;kt","/kkjk 80E mPp f'k{kk gsrq fy, _.k dk C;kt","/kkjk 80E mPp f'k{kk gsrq fy, _.k dk C;kt","/kkjk 80E mPp f'k{kk gsrq fy, _.k dk C;kt","/kkjk 80E mPp f'k{kk gsrq fy, _.k dk C;kt","/kkjk 80E mPp f'k{kk gsrq fy, _.k dk C;kt","/kkjk 80E mPp f'k{kk gsrq fy, _.k dk C;kt","/kkjk 80E mPp f'k{kk gsrq fy, _.k dk C;kt","/kkjk 80E mPp f'k{kk gsrq fy, _.k dk C;kt","रु.",{"$f":"IF($P$3=\"1\",Deductions!Q14,0)","v":0}]
[null,null,5,"धारा 80G धर्मार्थ संस्थाओं आदि को दिये दान ( क श्रेणी में 100 प्रतिशत एवं ख श्रेणी में 50 प्रतिशत)","/kkjk 80G /kekZFkZ laLFkkvksa vkfn dks fn;s nku ¼ d Js.kh esa 100 izfr'kr ,oa [k Js.kh esa 50 izfr'kr½","/kkjk 80G /kekZFkZ laLFkkvksa vkfn dks fn;s nku ¼ d Js.kh esa 100 izfr'kr ,oa [k Js.kh esa 50 izfr'kr½","/kkjk 80G /kekZFkZ laLFkkvksa vkfn dks fn;s nku ¼ d Js.kh esa 100 izfr'kr ,oa [k Js.kh esa 50 izfr'kr½","/kkjk 80G /kekZFkZ laLFkkvksa vkfn dks fn;s nku ¼ d Js.kh esa 100 izfr'kr ,oa [k Js.kh esa 50 izfr'kr½","/kkjk 80G /kekZFkZ laLFkkvksa vkfn dks fn;s nku ¼ d Js.kh esa 100 izfr'kr ,oa [k Js.kh esa 50 izfr'kr½","/kkjk 80G /kekZFkZ laLFkkvksa vkfn dks fn;s nku ¼ d Js.kh esa 100 izfr'kr ,oa [k Js.kh esa 50 izfr'kr½","/kkjk 80G /kekZFkZ laLFkkvksa vkfn dks fn;s nku ¼ d Js.kh esa 100 izfr'kr ,oa [k Js.kh esa 50 izfr'kr½","/kkjk 80G /kekZFkZ laLFkkvksa vkfn dks fn;s nku ¼ d Js.kh esa 100 izfr'kr ,oa [k Js.kh esa 50 izfr'kr½","/kkjk 80G /kekZFkZ laLFkkvksa vkfn dks fn;s nku ¼ d Js.kh esa 100 izfr'kr ,oa [k Js.kh esa 50 izfr'kr½","/kkjk 80G /kekZFkZ laLFkkvksa vkfn dks fn;s nku ¼ d Js.kh esa 100 izfr'kr ,oa [k Js.kh esa 50 izfr'kr½","/kkjk 80G /kekZFkZ laLFkkvksa vkfn dks fn;s nku ¼ d Js.kh esa 100 izfr'kr ,oa [k Js.kh esa 50 izfr'kr½","रु.",{"$f":"IF($P$3=\"1\",Deductions!Q15+Salary!$W$30,0)","v":0}]
[null,null,6,"धारा 80U स्थाई रूप से शारीरिक असमर्थतता की दशा में (अधिकतम 75,000 तथा  अधिनियम 1995के अनुसार 125,000)","/kkjk 80U LFkkbZ :i ls 'kkjhfjd vleFkZrrk dh n'kk esa ¼vf/kdre 75]000 rFkk  vf/kfu;e 1995ds vuqlkj 125]000½","/kkjk 80U LFkkbZ :i ls 'kkjhfjd vleFkZrrk dh n'kk esa ¼vf/kdre 75]000 rFkk  vf/kfu;e 1995ds vuqlkj 125]000½","/kkjk 80U LFkkbZ :i ls 'kkjhfjd vleFkZrrk dh n'kk esa ¼vf/kdre 75]000 rFkk  vf/kfu;e 1995ds vuqlkj 125]000½","/kkjk 80U LFkkbZ :i ls 'kkjhfjd vleFkZrrk dh n'kk esa ¼vf/kdre 75]000 rFkk  vf/kfu;e 1995ds vuqlkj 125]000½","/kkjk 80U LFkkbZ :i ls 'kkjhfjd vleFkZrrk dh n'kk esa ¼vf/kdre 75]000 rFkk  vf/kfu;e 1995ds vuqlkj 125]000½","/kkjk 80U LFkkbZ :i ls 'kkjhfjd vleFkZrrk dh n'kk esa ¼vf/kdre 75]000 rFkk  vf/kfu;e 1995ds vuqlkj 125]000½","/kkjk 80U LFkkbZ :i ls 'kkjhfjd vleFkZrrk dh n'kk esa ¼vf/kdre 75]000 rFkk  vf/kfu;e 1995ds vuqlkj 125]000½","/kkjk 80U LFkkbZ :i ls 'kkjhfjd vleFkZrrk dh n'kk esa ¼vf/kdre 75]000 rFkk  vf/kfu;e 1995ds vuqlkj 125]000½","/kkjk 80U LFkkbZ :i ls 'kkjhfjd vleFkZrrk dh n'kk esa ¼vf/kdre 75]000 rFkk  vf/kfu;e 1995ds vuqlkj 125]000½","/kkjk 80U LFkkbZ :i ls 'kkjhfjd vleFkZrrk dh n'kk esa ¼vf/kdre 75]000 rFkk  vf/kfu;e 1995ds vuqlkj 125]000½","/kkjk 80U LFkkbZ :i ls 'kkjhfjd vleFkZrrk dh n'kk esa ¼vf/kdre 75]000 rFkk  vf/kfu;e 1995ds vuqlkj 125]000½","रु.",{"$f":"IF($P$3=\"1\",IF(Deductions!P16=1,IF(Deductions!Q16<75000,Deductions!Q16,75000),IF(Deductions!Q16<125000,Deductions!Q16,125000)),0)","v":0}]
[null,null,7,"धारा 80 TTA बचत खाते पर अधिकतम ब्याज रू. 10,000  ","/kkjk 80 TTA cpr [kkrs ij vf/kdre C;kt :- 10]000 194(IA)","/kkjk 80 TTA cpr [kkrs ij vf/kdre C;kt :- 10]000 194(IA)","/kkjk 80 TTA cpr [kkrs ij vf/kdre C;kt :- 10]000 194(IA)","/kkjk 80 TTA cpr [kkrs ij vf/kdre C;kt :- 10]000 194(IA)","/kkjk 80 TTA cpr [kkrs ij vf/kdre C;kt :- 10]000 194(IA)","/kkjk 80 TTA cpr [kkrs ij vf/kdre C;kt :- 10]000 194(IA)","/kkjk 80 TTA cpr [kkrs ij vf/kdre C;kt :- 10]000 194(IA)","/kkjk 80 TTA cpr [kkrs ij vf/kdre C;kt :- 10]000 194(IA)","/kkjk 80 TTA cpr [kkrs ij vf/kdre C;kt :- 10]000 194(IA)","/kkjk 80 TTA cpr [kkrs ij vf/kdre C;kt :- 10]000 194(IA)","/kkjk 80 TTA cpr [kkrs ij vf/kdre C;kt :- 10]000 194(IA)","रु.",{"$f":"IF($P$3=\"1\",Master!R82,0)","v":0}]
[null,null,8,"धारा 80 TTB वरिष्ठ नागरिकों को सभी ब्याज पर अधिकतम 50000रू.","/kkjk 80 TTB ofj\"B ukxfjdksa dks lHkh C;kt ij vf/kdre 50000:- /kkjk194(IA)","/kkjk 80 TTB ofj\"B ukxfjdksa dks lHkh C;kt ij vf/kdre 50000:- /kkjk194(IA)","/kkjk 80 TTB ofj\"B ukxfjdksa dks lHkh C;kt ij vf/kdre 50000:- /kkjk194(IA)","/kkjk 80 TTB ofj\"B ukxfjdksa dks lHkh C;kt ij vf/kdre 50000:- /kkjk194(IA)","/kkjk 80 TTB ofj\"B ukxfjdksa dks lHkh C;kt ij vf/kdre 50000:- /kkjk194(IA)","/kkjk 80 TTB ofj\"B ukxfjdksa dks lHkh C;kt ij vf/kdre 50000:- /kkjk194(IA)","/kkjk 80 TTB ofj\"B ukxfjdksa dks lHkh C;kt ij vf/kdre 50000:- /kkjk194(IA)","/kkjk 80 TTB ofj\"B ukxfjdksa dks lHkh C;kt ij vf/kdre 50000:- /kkjk194(IA)","/kkjk 80 TTB ofj\"B ukxfjdksa dks lHkh C;kt ij vf/kdre 50000:- /kkjk194(IA)","/kkjk 80 TTB ofj\"B ukxfjdksa dks lHkh C;kt ij vf/kdre 50000:- /kkjk194(IA)","/kkjk 80 TTB ofj\"B ukxfjdksa dks lHkh C;kt ij vf/kdre 50000:- /kkjk194(IA)","रु.",{"$f":"IF($P$3=\"1\",Master!R83,0)","v":0}]
[null,null,9,"धारा 80 GGA अनुमोदित वैज्ञानिक, सामाजिक, ग्रामीण विकास आदि हेतु दिया गया दान ","/kkjk 80 GGA vuqeksfnr oSKkfud] lkekftd] xzkeh.k fodkl vkfn gsrq fn;k x;k nku","/kkjk 80 GGA vuqeksfnr oSKkfud] lkekftd] xzkeh.k fodkl vkfn gsrq fn;k x;k nku","/kkjk 80 GGA vuqeksfnr oSKkfud] lkekftd] xzkeh.k fodkl vkfn gsrq fn;k x;k nku","/kkjk 80 GGA vuqeksfnr oSKkfud] lkekftd] xzkeh.k fodkl vkfn gsrq fn;k x;k nku","/kkjk 80 GGA vuqeksfnr oSKkfud] lkekftd] xzkeh.k fodkl vkfn gsrq fn;k x;k nku","/kkjk 80 GGA vuqeksfnr oSKkfud] lkekftd] xzkeh.k fodkl vkfn gsrq fn;k x;k nku","/kkjk 80 GGA vuqeksfnr oSKkfud] lkekftd] xzkeh.k fodkl vkfn gsrq fn;k x;k nku","/kkjk 80 GGA vuqeksfnr oSKkfud] lkekftd] xzkeh.k fodkl vkfn gsrq fn;k x;k nku","/kkjk 80 GGA vuqeksfnr oSKkfud] lkekftd] xzkeh.k fodkl vkfn gsrq fn;k x;k nku","/kkjk 80 GGA vuqeksfnr oSKkfud] lkekftd] xzkeh.k fodkl vkfn gsrq fn;k x;k nku","/kkjk 80 GGA vuqeksfnr oSKkfud] lkekftd] xzkeh.k fodkl vkfn gsrq fn;k x;k nku","रु.",{"$f":"IF($P$3=\"1\",Deductions!Q17,0)","v":0}]
[null,null,10,"US 80 EE (Home Loan interest for first time house buyer)",null,null,null,null,null,null,null,null,null,null,null,"रु.",{"$f":"IF($P$3=\"1\",IF(Deductions!E22<50000,Deductions!E22,50000),0)","v":0}]
[null,null,11,"US 80EEA (Home Loan interest for Affordable home buyer .Loan sanction from 01-04-2019)",null,null,null,null,null,null,null,null,null,null,null,"रु.",{"$f":"IF($P$3=\"1\",IF(Deductions!Q22<150000,Deductions!Q22,150000),0)","v":0}]
[null,null,"कुल योग 13 ( 1 से 11 तक ) ",null,null,null,null,null,null,null,null,null,null,null,null,"रु.",{"$f":"SUM(Q38:Q48)","v":0}]
[null,14,"कुल कटौती (12+13)",null,null,null,null,null,null,null,null,null,null,null,null,"रु.",{"$f":"Q36+Q49","v":0}]
[null,15,"कर योग्य आय(11-14))",null,null,null,null,null,null,null,null,null,null,null,null,"रु.",{"$f":"Q20-Q50","v":1268934}]
[null,16,"कुल आय की राशि को सम्पूर्ण करना ( दस के गुणक में ) धारा 288A",null,null,null,null,null,null,null,null,null,null,null,null,"रु.",{"$f":"ROUND(Q51,-1)","v":1268930},null,null,"{Taxable income Rounded off u/s 288 A}"]
[null,17," आयकर की गणना  उपरोक्त कॉलम 15 के आधार पर "]
[null,null,"1.OLD REGIME",null,null,null,null,null,null,null,null,null,"2.NEW REGIME",null,null,{"$f":"IF($Q$54=\"OLD REGIME\",\"1\",\"2\")","v":"2"},{"$f":"Q2","v":"NEW REGIME"}]
[null,null,"एक व्यक्ति कर दाता",null,null,"वरिष्ठ नागरिक (60 से 80 वर्ष तक)",null,null,null,"80 वर्ष या अधिक आयु",null,null,"0    - 4,00,000 ",null,0,null,{"$f":"IF($P$54=\"1\",\"\",IF($P$54=\"1\",Master!R94,Master!S94))","v":0}]
[null,null,"250000 तक ",null,"Nil","3,00,000 तक",null,null,"Nil",null,null,null,"4,00,001 - 8,00,000",null,0.05,"रु.",{"$f":"IF($P$54=\"1\",Master!R95,Master!S95)","v":20000}]
[null,null,"2,50,001-5,00,000",null,0.05,"3,00,001-5,00,000",null,null,0.05,"5,00,000 तक",null,"Nil","8,00,001 -  12,00,000",null,0.1,"रु.",{"$f":"IF($P$54=\"1\",Master!R96,Master!S96)","v":40000}]
[null,null,"5,00,001-10,00,000",null,0.2,"5,00,001-10,00,000",null,null,0.2,"5,00,001-10,00,000",null,0.2,"12,00,001 - 16,00,000",null,0.15,"रु.",{"$f":"IF($P$54=\"1\",Master!R97,Master!S97)","v":10339.5}]
[null,null,"10,00,000 से अधिक",null,0.3,"10,00,000 से अधिक",null,null,0.3,"10,00,000 से अधिक",null,0.3,"16,00,001- 20,00,000",null,0.2,"रु.",{"$f":"IF($P$54=\"1\",Master!R98,Master!S98)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,"20,00,001- 24,00,000",null,0.25,"रु.",{"$f":"IF($P$54=\"1\",\"\",IF($P$54=\"1\",Master!R99,Master!S99))","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null," Above 24,00,000",null,0.3,"रु.",{"$f":"IF($P$54=\"1\",\"\",IF($P$54=\"1\",Master!R100,Master!S100))","v":0}]
[null,null,"(1) योग आयकर ",null,null,null,null,null,null,null,null,null,null,null,null,"रु.",{"$f":"ROUND(SUM(Q56:Q61),0)","v":70340}]
[null,null,"(2) छूट घारा 87(।) (OLD Regime  5.00 लाख तक की कर योग्य आय पर आयकर की छूट अधिकतम रू. 12500 तक,New Regime  12.00 लाख तक की कर योग्य आय पर आयकर की छूट अधिकतम रू. 60000 तक)   ",null,null,null,null,null,null,null,null,{"$f":"IF(P54=\"1\",IF(Q52>500000,0,IF(Q62<12501,Q62,12500)),IF(P54=\"2\",IF(Q52>1200000,0,IF(Q62<60001,Q62,60000))))","v":0},"Marginal Relief",null,{"$f":"IF(P54=\"2\",Master!R109,0)","v":1410},"रु.",{"$f":"L63+O63","v":1410}]
[null,null,"(3) शेष आयकर (1-2) ",null,null,null,null,null,null,null,null,null,null,null,null,"रु.",{"$f":"Q62-Q63","v":68930}]
[null,null,"(4) शिक्षा उपकर 2% एवं उच्च शिक्षा के लिए अधिभार 2%  (योग 4%)  ",null,null,null,null,null,null,null,null,null,null,null,null,"रु.",{"$f":"ROUND(Q64*0.04,0)","v":2757}]
[null,null,"                                                             कुल आयकर (3+4)",null,null,null,null,null,null,null,null,null,null,null,null,"रु.",{"$f":"SUM(Q64:Q65)","v":71687}]
[null,18,"                                                             घटाइये :- राहत धारा 89 के तहत ",null,null,null,null,null,null,null,null,null,null,null,null,"रु.",{"$f":"IF(Q66>=Deductions!Q20,IF(Deductions!Q20=\"\",0,Deductions!Q20),0)","v":0}]
[null,19,"                                                            कुल शेष आयकर",null,null,null,null,null,null,null,null,null,null,null,null,"रु.",{"$f":"Q66-Q67","v":71687}]
[null,20,"स्रोत पर आयकर कटौती\n का विवरण",null,null,"सितम्बर 2025\nतक ",null,null,null,"अक्टूबर 2025 से दिसम्बर2025\nतक  ",null,"जनवरी 2026","फरवरी 2026",null,"अन्य टी.डी.एस.(एरियर,self assesment आदि से)\n","TDS योग"]
[null,null,null,null,null,{"$f":"SUM(Salary!X10:X16)","v":105000},null,null,null,{"$f":"SUM(Salary!X17:X19)","v":45000},null,{"$f":"SUM(Salary!X20)","v":15000},{"$f":"SUM(Salary!X21)","v":15000},null,{"$f":"SUM(Salary!$X$22:$X$29,Deductions!Q21)","v":0},{"$f":"SUM(F70,J70,L70,M70,O70)","v":180000}]
[null,{"$f":"IF($Q$68>$P$70,\"Income Tax Payable (Rounded off)\",IF($Q$68<$P$70,\"Income Tax Refundable (Rounded off)\",\"Income Tax Payble/Refundable\"))","v":"Income Tax Refundable (Rounded off)"},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($Q$68>$P$70,ROUND($Q$68-$P$70,-1),ROUND($P$70-$Q$68,-1))","v":108310},null,null,null,"{Payable or Refundable tax Rounded off u/s 288 B}"]
[null,null,"हस्ताक्षर कार्मिक "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Programmed by Hans Raj Joshi"]
[null,"Disclaimer :This is learning purpose only.You are encouraged to consult your Accountant or Advisor before taking any decesion based on this calculator"]

{"sheet":"Sheet2","index":6,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":true,"merged":[]}

{"sheet":"Master","index":7,"n_rows":112,"n_cols":57,"rows_kept":112,"cut":false,"hidden":true,"merged":[[106,15,106,18],[107,7,107,8],[108,7,108,8],[109,7,109,8],[110,7,110,8],[111,7,111,8],[7,37,7,39],[8,40,8,41],[1,33,2,33],[86,1,86,15],[27,11,27,12],[26,4,26,6],[43,1,43,4],[43,5,43,6],[43,7,43,10],[43,11,43,12],[47,13,47,15],[79,1,79,15],[66,2,66,5],[53,1,53,15],[54,1,54,15],[46,13,46,15],[47,1,47,10],[43,14,43,15],[46,0,48,0],[46,1,46,10],[83,1,83,15],[51,13,51,15],[50,0,52,0],[10,34,10,35],[18,21,18,22],[14,26,14,27],[15,26,15,27],[16,21,16,22],[81,0,82,0],[23,4,23,6],[25,2,25,3],[58,0,73,0],[59,1,59,17],[80,1,80,15],[81,1,81,15],[77,1,77,15],[66,9,66,13],[63,2,63,5],[65,2,65,5],[65,9,65,13],[82,1,82,13],[76,1,76,15],[27,16,27,18],[78,1,78,15],[58,1,58,17],[51,9,51,10],[51,6,51,8],[74,1,74,17],[75,1,75,15],[42,1,42,15],[29,17,29,18],[30,17,30,18],[41,1,41,2],[52,13,52,15],[52,9,52,10],[40,0,40,15],[27,2,27,6],[48,1,48,10],[60,16,69,17],[61,2,61,5],[61,9,61,13],[50,16,52,17],[50,1,50,8],[50,9,50,10],[50,13,50,15],[41,16,41,17],[26,16,26,18],[25,17,25,20],[46,16,47,17],[60,9,60,13],[62,2,62,5],[62,9,62,13],[60,2,60,5],[90,9,90,16],[0,0,0,18],[1,15,2,16],[1,17,2,17],[4,15,4,17],[44,1,44,15],[45,1,45,15],[63,9,63,13],[55,1,55,15],[57,1,57,15],[56,1,56,15],[48,13,48,15],[51,1,52,2],[51,3,51,5],[52,3,52,5],[52,6,52,8],[26,2,26,3],[3,26,3,27],[1,21,1,25],[1,26,1,30],[2,21,2,23],[2,24,2,25],[2,26,2,27],[4,26,4,27],[4,3,5,3],[4,2,5,2],[5,26,5,27],[6,26,6,27],[23,1,23,3],[8,26,8,29],[9,26,9,27],[10,26,10,27],[11,26,11,27],[12,26,12,27],[13,26,13,27],[25,4,25,6],[20,4,20,6],[18,9,18,11],[18,12,18,14],[19,2,19,3],[19,4,19,6],[20,1,20,3],[22,4,22,6],[21,4,21,6],[24,4,24,6],[22,1,22,3],[21,1,21,3],[99,13,99,14],[91,13,91,16],[94,0,94,1],[95,0,95,1],[96,0,96,1],[97,0,97,1],[98,4,98,6],[98,8,98,9],[98,13,98,14],[96,4,96,6],[96,13,96,14],[97,4,97,6],[91,1,91,10],[92,1,92,3],[93,13,93,14],[97,13,97,14],[94,4,94,6],[93,9,93,12],[93,4,93,8],[95,4,95,6],[95,13,95,14],[98,0,98,1],[94,13,94,14],[97,9,97,10],[101,0,101,16],[1,0,1,1],[3,11,3,12],[11,35,12,36],[103,1,103,15],[49,1,49,15],[100,14,100,16],[87,1,87,15],[88,1,88,15],[89,1,89,15],[70,1,70,15],[71,1,71,15],[72,1,72,15],[73,1,73,15],[67,2,67,5],[67,9,67,13],[68,2,68,5],[68,9,68,13],[69,1,69,13],[64,2,64,5],[64,9,64,13],[95,9,95,10],[96,9,96,10],[94,9,94,10]]}
["Master Sheet"]
["for medical dept",null,{"$f":"'Gen Info'!C13","v":0},{"$f":"'Gen Info'!F13","v":"YES"},"EMPLOYEE TYPE",null,{"$f":"Salary!N6","v":"Regular"},null,{"$f":"'Gen Info'!F8","v":"00:00:00"},{"$f":"'Gen Info'!C12","v":"No"},"HRA exemption","Bonus",{"$f":"'Pay & Allowances'!L9","v":"No"},"Bonus months",{"$f":"'Pay & Allowances'!N9","v":12}," EMPLOYEE FROM MEDICAL DEP.,JUDICIARY DEP.POLICE CONSTABLE OR CLASS IV(L-1 TO L-4)",null,false,"HITKARI NIDHI",{"$f":"IFERROR(IF(OR(E3=\"All India Services\",E3=\"State Service\"),500,250),0)","v":500},"अन्य भत्ते",null,null,null,null,null,"RGHS",null,null,null,null,null,null,"RGHS FOR NPS"]
[null,{"$f":"'Gen Info'!C5","v":"HANS RAJ JOSHI"},null,{"$f":"'Gen Info'!C6","v":"Principal"},{"$f":"'Gen Info'!C7","v":"State Service"},null,{"$f":"'Gen Info'!F7","v":"L-16"},{"$f":"'Gen Info'!F5","v":"RJGA999999999999"},{"$f":"'Gen Info'!C9","v":"XXXXX1234X"},null,{"$f":"HRA!K4","v":"NO "},{"$f":"IF(M2=\"No\",0,ROUND((6774*O2/12),0))","v":0},{"$f":"ROUND(L3*25%,0)","v":0},{"$f":"L3-M3","v":0},null,null,null,null,"LIC SALARY",{"$f":"Deductions!Q7","v":469},"10(14)+16(iii)",null,null,null,"deduction",null,"PAY RANGE",null,"2019-04-01","2020-04-01","ded","DIFFERENCE",null,null,{"$f":"CONCATENATE('Gen Info'!$E$6&\" OF THE \"&'Gen Info'!$F$11&\" \"&'Gen Info'!$F$12)","v":"OFFICE OF THE PRINCIPAL GOVT SENIOR SECONDARY SCHOOL RAJPURA PIPERAN,SRI GANGANAGAR"}]
[null,{"$f":"AH10","v":63100},null,null,"HRA",null,"CCA","MARCH CCA","CPF",null,"SURRENDER","surrender  2025-26",null,"NPA",{"$f":"IF(AND(C2=\"YES\",D2=\"YES\"),ROUND(M6*20%,0),0)","v":0},null,null,null,null,null,{"$f":"SUM('Pay & Allowances'!H12,'Pay & Allowances'!I12)","v":0},null,"2017-10-01","2018-03-01",{"$f":"IF(Salary!$D$11<23001,1450,IF(Salary!$D$11<28001,1625,IF(Salary!$D$11<38501,2100,IF(Salary!$D$11<51501,2850,IF(Salary!$D$11<62001,3575,IF(Salary!$D$11<72001,4200,IF(Salary!$D$11<80001,4800)))))))","v":4200},{"$f":"IF(Salary!$D$11<116001,6150,IF(Salary!$D$11<167001,8900,10500))","v":6150},"UP TO   18000",null,242,265,{"$f":"IF($G$2=\"OPS\",IF(Salary!$AD$6<18001,265,IF(Salary!$AD$6<33501,440,IF(Salary!$AD$6<54001,658,875))),\"\")","v":""},{"$f":"AD4-AC4","v":23},null,135," SALARY STATEMENT FOR FINANCIAL YEAR 2025-26"]
[null,null,"Salary","DA",{"$f":"'Pay & Allowances'!C9","v":"Yes"},null,{"$f":"'Pay & Allowances'!C12","v":"No "},{"$f":"G7","v":0},null,null,null,"month","pay","da","total","DEDUCTION",null,null,null,null,null,null,500,1450,null,null,"18001 TO 33500",null,402,440,null,{"$f":"AD5-AC5","v":38},null,220]
[null,"Month",null,null,{"$f":"'Pay & Allowances'!E9","v":0.1},{"$f":"IF('Pay & Allowances'!E9=20%,\"Y\",\"Z\")","v":"Z"},{"$f":"'Pay & Allowances'!E12","v":"KOTA"},"NPA","GROSS SALARY",null,"ITAX",{"$f":"IF('Pay & Allowances'!G9=\"Yes\",'Pay & Allowances'!$I$9,\"\")","v":10},{"$f":"IF(L6=\"\",0,IF(ISNA(ROUND(VLOOKUP($L$6,Master!$A$8:$D$19,3,0)/2,0)),0,ROUND(VLOOKUP($L$6,Master!$A$8:$D$19,3,0)/2,0)))","v":32500},{"$f":"IF(M6=\"\",\"\",IF(OR($L$6=4,$L$6=5,$L$6=6,$L$6=7,$L$6=8,$L$6=9),ROUND(($M$6+$O$4)*55%,0),ROUND(($M$6+$O$4)*58%,0)))","v":18850},{"$f":"SUM(M6:N6)","v":51350},"RGHS","GPF1","GPF2",{"$f":"Salary!M8","v":"GPF"},"SI","Govt.NPS",null,650,1625,null,null,"33501 TO 54000",null,602,658,null,{"$f":"AD6-AC6","v":56},null,330]
[null,"march",{"$f":"Salary!D10","v":63100},{"$f":"IF(AND('Pay & Allowances'!$L$12=\"YES\",'Pay & Allowances'!$N15=\"YES\"),0,IF(AND($C$2=\"YES\",$D$2=\"YES\"),ROUND(($C7+$H7)*53%,0),ROUND($C7*53%,0)))","v":33443},{"$f":"IF($E$5=\"Yes\",IF(AND('Pay & Allowances'!$L$12=\"YES\",'Pay & Allowances'!$N15=\"YES\"),0,IF($F$6=\"Z\",ROUND($C7*10%,0),IF($F$6=\"y\",ROUND($C7*20%,0)))),0)","v":6310},null,{"$f":"IFERROR(IF(AND('Pay & Allowances'!$L$12=\"YES\",'Pay & Allowances'!$N15=\"YES\"),0,IF($G$5=\"Yes\",IF('Pay & Allowances'!$E$12=\"\",0,IF(AH10>23100,VLOOKUP($G$6,$R$20:$T$24,2,0),VLOOKUP($G$6,$R$20:$T$24,3,0))),0)),0)","v":0},{"$f":"IF(AND($C$2=\"YES\",$D$2=\"YES\"),ROUND($C7*20%,0),0)","v":0},{"$f":"Salary!L10","v":102853},null,{"$f":"Deductions!C26","v":15000},null,null,null,null,{"$f":"IF(AND(AH10>0),IF(AH10<=18000,265,IF(AH10<=33500,440,IF(AH10<=54000,658,875))),0)","v":875},{"$f":"IF(C7>80000,\"6150\",IF(C7>72000,\"4800\",IF(C7>62000,\"4200\",IF(C7>51500,\"3575\",IF(C7>38500,\"2850\",IF(C7>28500,\"2100\",IF(C7>23100,\"1625\",IF(C7>17700,\"1450\",\"0\"))))))))","v":"4200"},{"$f":"IF(C7>167000,\"10500\",IF(C7>116000,\"8900\",Q7))","v":"4200"},{"$f":"IF(AND($G$2=\"Probationary\",'Pay & Allowances'!N15=\"YES\"),VLOOKUP($G$3,$AL$9:$AN$32,3,0),R7)","v":"4200"},{"$f":"AE10","v":7000},{"$f":"IF(AND('Gen Info'!$C$11=\"YES\",$G$2=\"NPS\"),Master!S7,0)","v":0},null,1100,2100,null,null,"54001 & ABOVE",null,800,875,null,{"$f":"AD7-AC7","v":75},null,440]
[4,"april",{"$f":"Salary!D11","v":63100},{"$f":"IF(AND('Pay & Allowances'!$L$12=\"YES\",'Pay & Allowances'!$N16=\"YES\"),0,IF(AND($C$2=\"YES\",$D$2=\"YES\"),ROUND(($C8+$H8)*55%,0),ROUND($C8*55%,0)))","v":34705},{"$f":"IF($E$5=\"Yes\",IF(AND('Pay & Allowances'!$L$12=\"YES\",'Pay & Allowances'!$N16=\"YES\"),0,IF($F$6=\"Z\",ROUND($C8*10%,0),IF($F$6=\"y\",ROUND($C8*20%,0)))),0)","v":6310},null,{"$f":"IFERROR(IF(AND('Pay & Allowances'!$L$12=\"YES\",'Pay & Allowances'!$N16=\"YES\"),0,IF($G$5=\"Yes\",IF('Pay & Allowances'!$E$12=\"\",0,IF(C8>23100,VLOOKUP($G$6,$R$20:$T$24,2,0),VLOOKUP($G$6,$R$20:$T$24,3,0))),0)),0)","v":0},{"$f":"IF(AND($C$2=\"YES\",$D$2=\"YES\"),ROUND($C8*20%,0),0)","v":0},{"$f":"Salary!L11","v":104115},null,{"$f":"Deductions!D26","v":15000},null,null,null,null,{"$f":"IF(AND(AH11>0),IF(AH11<=18000,265,IF(AH11<=33500,440,IF(AH11<=54000,658,875))),0)","v":875},{"$f":"IF(C8>80000,\"6150\",IF(C8>72000,\"4800\",IF(C8>62000,\"4200\",IF(C8>51500,\"3575\",IF(C8>38500,\"2850\",IF(C8>28500,\"2100\",IF(C8>23100,\"1625\",IF(C8>17700,\"1450\",\"0\"))))))))","v":"4200"},{"$f":"IF(C8>167000,\"10500\",IF(C8>116000,\"8900\",Q8))","v":"4200"},{"$f":"IF(AND($G$2=\"Probationary\",'Pay & Allowances'!N16=\"YES\"),VLOOKUP($G$3,$AL$9:$AN$32,3,0),R8)","v":"4200"},{"$f":"AE10","v":7000},{"$f":"IF(AND('Gen Info'!$C$11=\"YES\",$G$2=\"NPS\"),Master!S8,0)","v":0},null,1450,2850,null,null,null,null,null,null,null,null,null,null,"ACP MONTH","pay after acp",null,"GPF FOR PROBATIONARY"]
[5,"may",{"$f":"Salary!D12","v":63100},{"$f":"IF(AND('Pay & Allowances'!$L$12=\"YES\",'Pay & Allowances'!$N17=\"YES\"),0,IF(AND($C$2=\"YES\",$D$2=\"YES\"),ROUND(($C9+$H9)*55%,0),ROUND($C9*55%,0)))","v":34705},{"$f":"IF($E$5=\"Yes\",IF(AND('Pay & Allowances'!$L$12=\"YES\",'Pay & Allowances'!$N17=\"YES\"),0,IF($F$6=\"Z\",ROUND($C9*10%,0),IF($F$6=\"y\",ROUND($C9*20%,0)))),0)","v":6310},null,{"$f":"IFERROR(IF(AND('Pay & Allowances'!$L$12=\"YES\",'Pay & Allowances'!$N17=\"YES\"),0,IF($G$5=\"Yes\",IF('Pay & Allowances'!$E$12=\"\",0,IF(C9>23100,VLOOKUP($G$6,$R$20:$T$24,2,0),VLOOKUP($G$6,$R$20:$T$24,3,0))),0)),0)","v":0},0,{"$f":"Salary!L12","v":104115},null,{"$f":"Deductions!E26","v":15000},null,null,null,null,{"$f":"IF(AND(AH12>0),IF(AH12<=18000,265,IF(AH12<=33500,440,IF(AH12<=54000,658,875))),0)","v":875},{"$f":"IF(C9>72000,\"4800\",IF(C9>62000,\"4200\",IF(C9>51500,\"3575\",IF(C9>38500,\"2850\",IF(C9>28500,\"2100\",IF(C9>23100,\"1625\",IF(C9>17700,\"1450\",\"0\")))))))","v":"4200"},{"$f":"IF(C9>167000,\"10500\",IF(C9>116000,\"8900\",IF(C9>80000,\"6150\",Q9)))","v":"4200"},{"$f":"IF(AND($G$2=\"Probationary\",'Pay & Allowances'!N17=\"YES\"),VLOOKUP($G$3,$AL$9:$AN$32,3,0),R9)","v":"4200"},{"$f":"AE10","v":7000},{"$f":"IF(AND('Gen Info'!$C$11=\"YES\",$G$2=\"NPS\"),Master!S9,0)","v":0},null,2100,3575,null,null,"SI PREMIUM FROM SALARY",null,null,null,null,null,"MONTH","BASIC",{"$f":"'Pay & Allowances'!J6","v":0},{"$f":"IF(OR('Pay & Allowances'!J6=\"\",'Pay & Allowances'!M6=\"\"),\"\",'Pay & Allowances'!$M$6)","v":""},null,"L-1",1,700,"CADER"]
[6,"june",{"$f":"Salary!D13","v":63100},{"$f":"IF(AND('Pay & Allowances'!$L$12=\"YES\",'Pay & Allowances'!$N18=\"YES\"),0,IF(AND($C$2=\"YES\",$D$2=\"YES\"),ROUND(($C10+$H10)*55%,0),ROUND($C10*55%,0)))","v":34705},{"$f":"IF($E$5=\"Yes\",IF(AND('Pay & Allowances'!$L$12=\"YES\",'Pay & Allowances'!$N18=\"YES\"),0,IF($F$6=\"Z\",ROUND($C10*10%,0),IF($F$6=\"y\",ROUND($C10*20%,0)))),0)","v":6310},null,{"$f":"IFERROR(IF(AND('Pay & Allowances'!$L$12=\"YES\",'Pay & Allowances'!$N18=\"YES\"),0,IF($G$5=\"Yes\",IF('Pay & Allowances'!$E$12=\"\",0,IF(C10>23100,VLOOKUP($G$6,$R$20:$T$24,2,0),VLOOKUP($G$6,$R$20:$T$24,3,0))),0)),0)","v":0},0,{"$f":"Salary!L13","v":104115},null,{"$f":"Deductions!F26","v":15000},null,null,null,null,875,"4200","4200",{"$f":"IF(AND($G$2=\"Probationary\",'Pay & Allowances'!N18=\"YES\"),VLOOKUP($G$3,$AL$9:$AN$32,3,0),R10)","v":"4200"},{"$f":"AE10","v":7000},{"$f":"IF(AND('Gen Info'!$C$11=\"YES\",$G$2=\"NPS\"),Master!S10,0)","v":0},null,3300,4200,null,null,"PAY RANGE",null,"2018-03-01","2020-03-01",{"$f":"IF(Deductions!F32=\"YES\",Deductions!H33,IF(Salary!$AD$6<22001,800,IF(Salary!$AD$6<28501,1200,IF(Salary!$AD$6<46501,2200,IF(Salary!$AD$6<72001,3000,5000)))))","v":7000},{"$f":"ROW(AF10)-7","v":3},"2020-03-01",{"$f":"IF($AI$9=ROW(AG10)-7,'Pay & Allowances'!$M$6,'Pay & Allowances'!$F$5)","v":63100},"march basic","2021-03-01",{"$f":"AH10","v":63100},"L-2",2,700,"All India Services"]
[7,"july",{"$f":"Salary!D14","v":65000},{"$f":"IF(AND('Pay & Allowances'!$L$12=\"YES\",'Pay & Allowances'!$N19=\"YES\"),0,IF(AND($C$2=\"YES\",$D$2=\"YES\"),ROUND(($C11+$H11)*55%,0),ROUND($C11*55%,0)))","v":35750},{"$f":"IF($E$5=\"Yes\",IF(AND('Pay & Allowances'!$L$12=\"YES\",'Pay & Allowances'!$N19=\"YES\"),0,IF($F$6=\"Z\",ROUND($C11*10%,0),IF($F$6=\"y\",ROUND($C11*20%,0)))),0)","v":6500},null,{"$f":"IFERROR(IF(AND('Pay & Allowances'!$L$12=\"YES\",'Pay & Allowances'!$N19=\"YES\"),0,IF($G$5=\"Yes\",IF('Pay & Allowances'!$E$12=\"\",0,IF(C11>23100,VLOOKUP($G$6,$R$20:$T$24,2,0),VLOOKUP($G$6,$R$20:$T$24,3,0))),0)),0)","v":0},0,{"$f":"Salary!L14","v":107250},null,{"$f":"Deductions!H26","v":15000},null,null,null,null,875,"4200","4200",{"$f":"IF(AND($G$2=\"Probationary\",'Pay & Allowances'!N19=\"YES\"),VLOOKUP($G$3,$AL$9:$AN$32,3,0),R11)","v":"4200"},{"$f":"T10","v":7000},{"$f":"IF(AND('Gen Info'!$C$11=\"YES\",$G$2=\"NPS\"),Master!S11,0)","v":0},null,4100,4800,null,null,"UPTO 22000",null,500,800,null,{"$f":"ROW(AF11)-7","v":4},"2020-04-01",{"$f":"IF($AI$9=ROW(AG11)-7,'Pay & Allowances'!$M$6,AH10)","v":63100},null,null,null,"L-3",3,700,"State Service"]
[8,"august",{"$f":"Salary!D15","v":65000},{"$f":"IF(AND('Pay & Allowances'!$L$12=\"YES\",'Pay & Allowances'!$N20=\"YES\"),0,IF(AND($C$2=\"YES\",$D$2=\"YES\"),ROUND(($C12+$H12)*55%,0),ROUND($C12*55%,0)))","v":35750},{"$f":"IF($E$5=\"Yes\",IF(AND('Pay & Allowances'!$L$12=\"YES\",'Pay & Allowances'!$N20=\"YES\"),0,IF($F$6=\"Z\",ROUND($C12*10%,0),IF($F$6=\"y\",ROUND($C12*20%,0)))),0)","v":6500},null,{"$f":"IFERROR(IF(AND('Pay & Allowances'!$L$12=\"YES\",'Pay & Allowances'!$N20=\"YES\"),0,IF($G$5=\"Yes\",IF('Pay & Allowances'!$E$12=\"\",0,IF(C12>23100,VLOOKUP($G$6,$R$20:$T$24,2,0),VLOOKUP($G$6,$R$20:$T$24,3,0))),0)),0)","v":0},0,{"$f":"Salary!L15","v":107250},null,{"$f":"Deductions!I26","v":15000},null,null,null,null,875,"4200","4200",{"$f":"IF(AND($G$2=\"Probationary\",'Pay & Allowances'!N20=\"YES\"),VLOOKUP($G$3,$AL$9:$AN$32,3,0),R12)","v":"4200"},7000,{"$f":"IF(AND('Gen Info'!$C$11=\"YES\",$G$2=\"NPS\"),Master!S12,0)","v":0},null,5200,6150,null,null,"22001 TO 28500",null,700,1200,null,5,"2020-05-01",{"$f":"IF($AI$9=ROW(AG12)-7,'Pay & Allowances'!$M$6,AH11)","v":63100},null,"DEFFERD RELEASE PAY",null,"L-4",4,700,"Subordinate"]
[9,"september",{"$f":"Salary!D16","v":65000},{"$f":"IF(AND('Pay & Allowances'!$L$12=\"YES\",'Pay & Allowances'!$N21=\"YES\"),0,IF(AND($C$2=\"YES\",$D$2=\"YES\"),ROUND(($C13+$H13)*55%,0),ROUND($C13*55%,0)))","v":35750},{"$f":"IF($E$5=\"Yes\",IF(AND('Pay & Allowances'!$L$12=\"YES\",'Pay & Allowances'!$N21=\"YES\"),0,IF($F$6=\"Z\",ROUND($C13*10%,0),IF($F$6=\"y\",ROUND($C13*20%,0)))),0)","v":6500},null,{"$f":"IFERROR(IF(AND('Pay & Allowances'!$L$12=\"YES\",'Pay & Allowances'!$N21=\"YES\"),0,IF($G$5=\"Yes\",IF('Pay & Allowances'!$E$12=\"\",0,IF(C13>23100,VLOOKUP($G$6,$R$20:$T$24,2,0),VLOOKUP($G$6,$R$20:$T$24,3,0))),0)),0)","v":0},0,{"$f":"Salary!L16","v":107250},null,{"$f":"Deductions!J26","v":15000},null,null,null,null,875,"4200","4200",{"$f":"IF(AND($G$2=\"Probationary\",'Pay & Allowances'!N21=\"YES\"),VLOOKUP($G$3,$AL$9:$AN$32,3,0),R13)","v":"4200"},7000,{"$f":"IF(AND('Gen Info'!$C$11=\"YES\",$G$2=\"NPS\"),Master!S13,0)","v":0},null,5700,8900,null,null,"28501TO 46500",null,1300,2200,null,6,"2020-06-01",{"$f":"IF($AI$9=ROW(AG13)-7,'Pay & Allowances'!$M$6,AH12)","v":63100},null,null,null,"L-5",5,700,"Ministrial"]
[10,"october",{"$f":"Salary!D17","v":65000},{"$f":"IF(AND('Pay & Allowances'!$L$12=\"YES\",'Pay & Allowances'!$N22=\"YES\"),0,IF(AND($C$2=\"YES\",$D$2=\"YES\"),ROUND(($C14+$H14)*58%,0),ROUND($C14*58%,0)))","v":37700},{"$f":"IF($E$5=\"Yes\",IF(AND('Pay & Allowances'!$L$12=\"YES\",'Pay & Allowances'!$N22=\"YES\"),0,IF($F$6=\"Z\",ROUND($C14*10%,0),IF($F$6=\"y\",ROUND($C14*20%,0)))),0)","v":6500},null,{"$f":"IFERROR(IF(AND('Pay & Allowances'!$L$12=\"YES\",'Pay & Allowances'!$N22=\"YES\"),0,IF($G$5=\"Yes\",IF('Pay & Allowances'!$E$12=\"\",0,IF(C14>23100,VLOOKUP($G$6,$R$20:$T$24,2,0),VLOOKUP($G$6,$R$20:$T$24,3,0))),0)),0)","v":0},0,{"$f":"Salary!L17","v":109200},null,{"$f":"Deductions!K26","v":15000},null,null,null,null,875,"4200","4200",{"$f":"IF(AND($G$2=\"Probationary\",'Pay & Allowances'!N22=\"YES\"),VLOOKUP($G$3,$AL$9:$AN$32,3,0),R14)","v":"4200"},7000,{"$f":"IF(AND('Gen Info'!$C$11=\"YES\",$G$2=\"NPS\"),Master!S14,0)","v":0},null,6200,10500,null,null,"46501 TO 72000",null,1800,3000,null,7,"2020-07-01",{"$f":"IF($AI$9=ROW(AG14)-7,'Pay & Allowances'!$M$6,MROUND(AH13*103%,100))","v":65000},null,"BASIC",null,"L-6",6,700,"Class IV"]
[11,"november",{"$f":"Salary!D18","v":65000},{"$f":"IF(AND('Pay & Allowances'!$L$12=\"YES\",'Pay & Allowances'!$N23=\"YES\"),0,IF(AND($C$2=\"YES\",$D$2=\"YES\"),ROUND(($C15+$H15)*58%,0),ROUND($C15*58%,0)))","v":37700},{"$f":"IF($E$5=\"Yes\",IF(AND('Pay & Allowances'!$L$12=\"YES\",'Pay & Allowances'!$N23=\"YES\"),0,IF($F$6=\"Z\",ROUND($C15*10%,0),IF($F$6=\"y\",ROUND($C15*20%,0)))),0)","v":6500},null,{"$f":"IFERROR(IF(AND('Pay & Allowances'!$L$12=\"YES\",'Pay & Allowances'!$N23=\"YES\"),0,IF($G$5=\"Yes\",IF('Pay & Allowances'!$E$12=\"\",0,IF(C15>23100,VLOOKUP($G$6,$R$20:$T$24,2,0),VLOOKUP($G$6,$R$20:$T$24,3,0))),0)),0)","v":0},0,{"$f":"Salary!L18","v":109200},null,{"$f":"Deductions!L26","v":15000},null,null,null,null,875,"4200","4200",{"$f":"IF(AND($G$2=\"Probationary\",'Pay & Allowances'!N23=\"YES\"),VLOOKUP($G$3,$AL$9:$AN$32,3,0),R15)","v":"4200"},7000,{"$f":"IF(AND('Gen Info'!$C$11=\"YES\",$G$2=\"NPS\"),Master!S15,0)","v":0},null,null,null,null,null,"ABOVE 72000",null,3000,5000,null,8,"2020-08-01",{"$f":"IF($AI$9=ROW(AG15)-7,'Pay & Allowances'!$M$6,AH14)","v":65000},null,"MARCH R PAY",null,"L-7",7,700]
[12,"december",{"$f":"Salary!D19","v":65000},{"$f":"IF(AND('Pay & Allowances'!$L$12=\"YES\",'Pay & Allowances'!$N24=\"YES\"),0,IF(AND($C$2=\"YES\",$D$2=\"YES\"),ROUND(($C16+$H16)*58%,0),ROUND($C16*58%,0)))","v":37700},{"$f":"IF($E$5=\"Yes\",IF(AND('Pay & Allowances'!$L$12=\"YES\",'Pay & Allowances'!$N24=\"YES\"),0,IF($F$6=\"Z\",ROUND($C16*10%,0),IF($F$6=\"y\",ROUND($C16*20%,0)))),0)","v":6500},null,{"$f":"IFERROR(IF(AND('Pay & Allowances'!$L$12=\"YES\",'Pay & Allowances'!$N24=\"YES\"),0,IF($G$5=\"Yes\",IF('Pay & Allowances'!$E$12=\"\",0,IF(C16>23100,VLOOKUP($G$6,$R$20:$T$24,2,0),VLOOKUP($G$6,$R$20:$T$24,3,0))),0)),0)","v":0},0,{"$f":"Salary!L19","v":109200},null,{"$f":"Deductions!M26","v":15000},null,null,null,null,875,"4200","4200",{"$f":"IF(AND($G$2=\"Probationary\",'Pay & Allowances'!N24=\"YES\"),VLOOKUP($G$3,$AL$9:$AN$32,3,0),R16)","v":"4200"},7000,{"$f":"IF(AND('Gen Info'!$C$11=\"YES\",$G$2=\"NPS\"),Master!S16,0)","v":0},null,null,null,null,null,"MAXIMUM",null,4000,7000,null,9,"2020-09-01",{"$f":"IF($AI$9=ROW(AG16)-7,'Pay & Allowances'!$M$6,AH15)","v":65000},null,"DA",null,"L-8",8,800]
[1,"january",{"$f":"Salary!D20","v":65000},{"$f":"IF(AND('Pay & Allowances'!$L$12=\"YES\",'Pay & Allowances'!$N25=\"YES\"),0,IF(AND($C$2=\"YES\",$D$2=\"YES\"),ROUND(($C17+$H17)*58%,0),ROUND($C17*58%,0)))","v":37700},{"$f":"IF($E$5=\"Yes\",IF(AND('Pay & Allowances'!$L$12=\"YES\",'Pay & Allowances'!$N25=\"YES\"),0,IF($F$6=\"Z\",ROUND($C17*10%,0),IF($F$6=\"y\",ROUND($C17*20%,0)))),0)","v":6500},null,{"$f":"IFERROR(IF(AND('Pay & Allowances'!$L$12=\"YES\",'Pay & Allowances'!$N25=\"YES\"),0,IF($G$5=\"Yes\",IF('Pay & Allowances'!$E$12=\"\",0,IF(C17>23100,VLOOKUP($G$6,$R$20:$T$24,2,0),VLOOKUP($G$6,$R$20:$T$24,3,0))),0)),0)","v":0},0,{"$f":"Salary!L20","v":109200},null,{"$f":"Deductions!N26","v":15000},null,null,null,null,875,"4200","4200",{"$f":"IF(AND($G$2=\"Probationary\",'Pay & Allowances'!N25=\"YES\"),VLOOKUP($G$3,$AL$9:$AN$32,3,0),R17)","v":"4200"},7000,{"$f":"IF(AND('Gen Info'!$C$11=\"YES\",$G$2=\"NPS\"),Master!S17,0)","v":0},"CM CORONA RELIEF",null,2,"cader","Pay Leval",null,null,null,null,null,10,"2020-10-01",{"$f":"IF($AI$9=ROW(AG17)-7,'Pay & Allowances'!$M$6,AH16)","v":65000},null,"HRA",null,"L-9",9,800]
[2,"february",{"$f":"Salary!D21","v":65000},{"$f":"IF(AND('Pay & Allowances'!$L$12=\"YES\",'Pay & Allowances'!$N26=\"YES\"),0,IF(AND($C$2=\"YES\",$D$2=\"YES\"),ROUND(($C18+$H18)*58%,0),ROUND($C18*58%,0)))","v":37700},{"$f":"IF($E$5=\"Yes\",IF(AND('Pay & Allowances'!$L$12=\"YES\",'Pay & Allowances'!$N26=\"YES\"),0,IF($F$6=\"Z\",ROUND($C18*10%,0),IF($F$6=\"y\",ROUND($C18*20%,0)))),0)","v":6500},null,{"$f":"IFERROR(IF(AND('Pay & Allowances'!$L$12=\"YES\",'Pay & Allowances'!$N26=\"YES\"),0,IF($G$5=\"Yes\",IF('Pay & Allowances'!$E$12=\"\",0,IF(C18>23100,VLOOKUP($G$6,$R$20:$T$24,2,0),VLOOKUP($G$6,$R$20:$T$24,3,0))),0)),0)","v":0},0,{"$f":"Salary!L21","v":109200},null,{"$f":"Deductions!O26","v":15000},null,null,null,null,875,"4200","4200",{"$f":"IF(AND($G$2=\"Probationary\",'Pay & Allowances'!N26=\"YES\"),VLOOKUP($G$3,$AL$9:$AN$32,3,0),R18)","v":"4200"},7000,{"$f":"IF(AND('Gen Info'!$C$11=\"YES\",$G$2=\"NPS\"),Master!S18,0)","v":0},null,null,null,{"$f":"'Gen Info'!C7","v":"State Service"},{"$f":"VLOOKUP('Gen Info'!$F$7,AL9:AM32,2,0)","v":16},null,null,null,null,null,11,"2020-11-01",{"$f":"IF($AI$9=ROW(AG18)-7,'Pay & Allowances'!$M$6,AH17)","v":65000},null,"CCA",null,"L-10",10,1100]
[3,null,null,null,null,null,null,null,null,"arrear1",null,null,"arrear2",null,null,null,null,null,null,null,{"$f":"IF(AND('Gen Info'!$C$11=\"YES\",$G$2=\"NPS\"),Master!S19,0)","v":0},null,null,null,null,null,null,null,null,null,null,12,"2020-12-01",{"$f":"IF($AI$9=ROW(AG19)-7,'Pay & Allowances'!$M$6,AH18)","v":65000},null,null,null,"L-11",11,1100]
[null,null,"वेतन (PAY+DA)",null,{"$f":"ROUND(SUM(Salary!D10:D21,Salary!E10:E21,E36),0)","v":1211558},null,null,{"$f":"ROUND(HRA!$D$22,0)","v":0},null,"राशि ","TDS",{"$f":"IF(J2=\"Yes\",\"NPS\",\"GPS\")","v":"GPS"},"राशि ","TDS",{"$f":"IF(J2=\"Yes\",\"NPS\",\"GPF\")","v":"GPF"},null,null,"JAIPUR(U)",1000,620,null,null,null,null,null,null,null,null,null,null,null,13,"2021-01-01",{"$f":"IF($AI$9=ROW(AG20)-7,'Pay & Allowances'!$M$6,AH19)","v":65000},null,null,null,"L-12",12,1400]
["A","HRA RECEIVED",null,null,{"$f":"Salary!F30","v":77240},null,null,{"$f":"HRA!E22","v":0},null,{"$f":"'Pay & Allowances'!C20","v":0},{"$f":"'Pay & Allowances'!D20","v":0},{"$f":"'Pay & Allowances'!E20","v":0},{"$f":"'Pay & Allowances'!F20","v":0},{"$f":"'Pay & Allowances'!G20","v":0},{"$f":"'Pay & Allowances'!H20","v":0},null,null,"JODHPUR",620,320,null,null,null,null,null,"IF(C8>167000,\"10500\",IF(C8>116000,\"8900\",Q8",null,null,null,null,null,14,"2021-02-01",{"$f":"IF($AI$9=ROW(AG21)-7,'Pay & Allowances'!$M$6,AH20)","v":65000},null,null,null,"L-13",13,1400]
[null,"10% of SALARY(PAY+DA)",null,null,{"$f":"ROUND(E20*10%,0)","v":121156},null,null,{"$f":"ROUND(HRA!$D$22*10%,0)","v":0},null,null,null,"GOVT NPS",null,null,"GOVT NPS",null,"March","AJMER",620,320,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"L-14",14,1400]
[null,"RENT PAID ANNUALY",null,null,{"$f":"HRA!F5","v":300000},null,null,{"$f":"HRA!F5","v":300000},null,null,null,{"$f":"IF(AND('Gen Info'!C12=\"YES\",'Gen Info'!C11=\"YES\"),Master!L21,0)","v":0},null,null,{"$f":"IF(AND('Gen Info'!C12=\"YES\",'Gen Info'!C11=\"YES\"),Master!O21,0)","v":0},null,"April","BIKANER",620,320,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"L-15",15,1800]
["B","Rent paid ( Annual )-10% of Salary received ( Basic + DA )",null,null,{"$f":"$E$23-$E$22","v":178844},null,null,{"$f":"H23-H22","v":300000},null,null,null,null,null,null,null,null,"May","KOTA",620,320,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"L-16",16,2100]
["C","40% OF PAY",{"$f":"HRA!J9","v":"NON METRO"},null,{"$f":"IF($C$25=\"METRO\",ROUND(E20*50%,0),ROUND(E20*40%,0))","v":484623},null,null,{"$f":"ROUND(HRA!$D$22*40%,0)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"L-17",17,2100]
[null,null,"HRA rent receipt req",null,{"$f":"$E$21+$E$22","v":198396},null,null,{"$f":"H22+H21","v":0},null,null,null,null,null,null,null,null,null,"80CCD(1B)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"L-18",18,2400]
[null,null,"HRA exemption",null,{"$f":"IF(AND($K$3=\"YES\",$E$24>0),MIN($E$21,$E$24,$E$25),0)","v":0},null,null,{"$f":"IF(AND(K3=\"YES\",$H$24>0),MIN($H$21,$H$24,$H$25),0)","v":0},null,null,null,null,null,null,null,null,"SUM OF 80C",null,null,{"$f":"H61+H62+H63+H64+H65+H66+H67+H68+H69+P62+P63+P64+P65+P66+P67+P68+P69+R72","v":245764},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"L-19",19,2400]
[null,{"$f":"IF('Gen Info'!C12=\"Yes\",\"NPS\",\"OPS\")","v":"OPS"},"DA ARREAR",null,null,null,null,"surrender 2025-26 arrear",null,"month",{"$f":"IF('Pay & Allowances'!G9=\"YES\",'Pay & Allowances'!I9,\"\")","v":10},"total",null,null,null,null,"80CCD(1B) ADDITIONAL",null,null,{"$f":"IF(Deductions!K10>50000,50000,Deductions!K10)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"L-20",20,3000]
[null,null,"MONTH","PAY","DIFF 0%","NPA",null,"PAY","DA3%",null,"total","GPF/GPF2004","CASH","Govt.NPS","GPF2004",null,"80CCD 1",{"$f":"R72","v":0},"80C EXCEED 1.5LAC",{"$f":"IF(G2=\"OPS\",0,IF(T27>150000,T27-150000,0))","v":95764},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"L-21",21,3000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4]
[null,7,"2025-07-01",{"$f":"C11","v":65000},{"$f":"IF(AND($C$2=\"YES\",$D$2=\"YES\"),ROUND(($D30+$F30)*58%,0)-ROUND(($D30+$F30)*55%,0),ROUND($D30*58%,0)-ROUND($D30*55%,0))","v":1950},{"$f":"IF(AND($C$2=\"YES\",$D$2=\"YES\"),ROUND(D30*20%,0),0)","v":0},null,{"$f":"IF($K$28=B30,ROUND(D30/2,0),0)","v":0},{"$f":"ROUND(H30*3%,0)","v":0},null,{"$f":"E30+I30","v":1950},{"$f":"K30","v":1950},0,{"$f":"IF(AND('Gen Info'!$C$12=\"YES\",'Gen Info'!$C$11=\"YES\"),Master!L30,0)","v":0},{"$f":"IF($G$2=\"NPS\",K30-L30,0)","v":0},null,null,"REVISED 80CCD1",null,{"$f":"IFERROR(SUM(R29)-Deductions!Q32,0)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"L-22",22,4500]
[null,8,"2025-08-01",{"$f":"C12","v":65000},{"$f":"IF(AND($C$2=\"YES\",$D$2=\"YES\"),ROUND(($D31+$F31)*58%,0)-ROUND(($D31+$F31)*55%,0),ROUND($D31*58%,0)-ROUND($D31*55%,0))","v":1950},{"$f":"IF(AND($C$2=\"YES\",$D$2=\"YES\"),ROUND(D31*20%,0),0)","v":0},null,{"$f":"IF($K$28=B31,ROUND(D31/2,0),0)","v":0},{"$f":"ROUND(H31*3%,0)","v":0},null,{"$f":"E31+I31","v":1950},{"$f":"K31","v":1950},0,{"$f":"IF(AND('Gen Info'!$C$12=\"YES\",'Gen Info'!$C$11=\"YES\"),Master!L31,0)","v":0},{"$f":"IF($G$2=\"NPS\",K31-L31,0)","v":0},null,{"$f":"IF(N31=\"YES\",Master!T31,0)","v":0},"80CCD(1B) SPLIT FROM 80CCD1",null,{"$f":"IF(OR('Gen Info'!C12=\"NO\",T27<150000),0,IF(R29>=T29,MIN((50000-T28),T29),MIN(R29,50000-T28)))","v":0},null,null,"T29>50000,50000-T28,U29",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"L-23",23,4500]
[null,9,"2025-09-01",{"$f":"C13","v":65000},{"$f":"IF(AND($C$2=\"YES\",$D$2=\"YES\"),ROUND(($D32+$F32)*58%,0)-ROUND(($D32+$F32)*55%,0),ROUND($D32*58%,0)-ROUND($D32*55%,0))","v":1950},{"$f":"IF(AND($C$2=\"YES\",$D$2=\"YES\"),ROUND(D32*20%,0),0)","v":0},null,0,0,null,{"$f":"E32+I32","v":1950},1950,0,{"$f":"IF(AND('Gen Info'!$C$12=\"YES\",'Gen Info'!$C$11=\"YES\"),Master!L32,0)","v":0},{"$f":"IF($G$2=\"NPS\",K32-L32,0)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"L-24",24,5000]
[null,10,null,null,null,null,null,{"$f":"IF($K$28=B33,ROUND(D33/2,0),0)","v":0},{"$f":"ROUND(H33*0%,0)","v":0},null,{"$f":"E33+I33","v":0},0,0,{"$f":"IF(AND('Gen Info'!$C$12=\"YES\",'Gen Info'!$C$11=\"YES\"),Master!L33,0)","v":0},{"$f":"IF($G$2=\"NPS\",K33-L33,0)","v":0}]
[null,11]
[null,12]
[null,null,"TOTAL(7/24-10/24)",null,{"$f":"SUM(E30:E35)","v":5850},{"$f":"SUM(F30:F35)","v":0},null,{"$f":"SUM(H30:H35)","v":0},{"$f":"SUM(I30:I35)","v":0},null,{"$f":"SUM(K30:K35)","v":5850},{"$f":"SUM(L30:L35)","v":5850},{"$f":"SUM(M30:M35)","v":0},{"$f":"SUM(N30:N35)","v":0},{"$f":"SUM(O30:O35)","v":0}]
[null,1,"2025-01-01",{"$f":"C7","v":63100},{"$f":"IF(AND($C$2=\"YES\",$D$2=\"YES\"),ROUND(($D37+$F37)*55%,0)-ROUND(($D37+$F37)*53%,0),ROUND($D37*55%,0)-ROUND($D37*53%,0))","v":1262},null,null,0,{"$f":"ROUND(H37*5%,0)","v":0},null,{"$f":"E37+I37","v":1262},{"$f":"K37","v":1262},{"$f":"K37-L37","v":0},{"$f":"IF(AND('Gen Info'!$C$12=\"YES\",'Gen Info'!$C$11=\"YES\"),Master!L37,0)","v":0}]
[null,2,"2025-02-01",{"$f":"D37","v":63100},{"$f":"IF(AND($C$2=\"YES\",$D$2=\"YES\"),ROUND(($D38+$F38)*55%,0)-ROUND(($D38+$F38)*53%,0),ROUND($D38*55%,0)-ROUND($D38*53%,0))","v":1262},null,null,0,{"$f":"ROUND(H38*5%,0)","v":0},null,{"$f":"E38+I38","v":1262},{"$f":"K38","v":1262},{"$f":"K38-L38","v":0},{"$f":"IF(AND('Gen Info'!$C$12=\"YES\",'Gen Info'!$C$11=\"YES\"),Master!L38,0)","v":0},null,null,null,"OLD","NEW"]
[null,3,"2025-03-01",{"$f":"D38","v":63100},1262,null,null,null,null,null,{"$f":"E39+I39","v":1262},{"$f":"IF($B$28=\"OPS\",K39,ROUND(K39*10%,0))","v":1262},{"$f":"K39-L39","v":0}]
[null,null,"TOTAL(1/24-3/24)",null,{"$f":"SUM(E37:E39)","v":3786},{"$f":"SUM(F37:F39)","v":0},0,0,0,0,3786,3786,0,0,0]
["vk;dj x.kuk izi= o\"kZ 2024&2025¼dj fu/kkZj.k o\"kZ 2025&2026½",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"#REF!","v":{"$error":"#REF!"}},"OLD REGIME","NEW REGIME"]
[1,"uke deZpkjh %",null,null,null,null,null,null,null," in %",null,null,null,null,null,"PAN :",{"$f":"Deductions!L24","v":0}]
[2,"vk; %  o\"kZ&2024&25 esa izkIr dqy osru ¼ dj ;ksX; lqfo/kkvksa ds eqY; lfgr ½",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"#-",{"$f":"IF('Gen Info'!$C$12=\"NO\",SUM(Salary!$L$30,$U$4),IF(AND('Gen Info'!$C$12=\"YES\",'Gen Info'!C11=\"YES\"),SUM(Salary!$L$30,$U$4),SUM(Salary!$L$30,Salary!$M$30,$U$4)))","v":1343934},{"$f":"IF('Gen Info'!$C$12=\"NO\",SUM(Salary!$L$30,$U$4),IF(AND('Gen Info'!$C$12=\"YES\",'Gen Info'!D11=\"YES\"),SUM(Salary!$L$30,$U$4),SUM(Salary!$L$30,Salary!$M$30,$U$4)))","v":1343934}]
[null,"Value of perquisites u/s 17(2)",null,null,null,{"$f":"'Pay & Allowances'!I14","v":0},null," Profits in lieu of salary under section 17(3)",null,null,null,{"$f":"'Pay & Allowances'!I15","v":0},null,null,";ksx",null,null,{"$f":"R43+F44+L44","v":1343934},{"$f":"S43+F44+L44","v":1343934}]
[3,"x`g fdjk;k] /kkjk 10¼13&A½ ds vUrxrZ ,oa /kkjk 10¼14½ds vUrxrZ vU; Hkrs tks dj eqDÙk gSA",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"#-",{"$f":"-SUM(HRA!$J$5,'Pay & Allowances'!$H$12)","v":0},0]
[4,"                                                              'ks\"k ¼2&3½",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"#-",{"$f":"$R$44+$R$45","v":1343934},{"$f":"$S$44+$S$45","v":1343934}]
[5," ¼i½euksjatu Hkrk /kkjk 16 ¼ii½ ds vUrxrZ ¼ vf/kdre lhek : 5000 ½",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('Pay & Allowances'!$I$12>5000,5000,'Pay & Allowances'!$I$12)","v":0},null,null,null,null,0]
[null," ¼ii½ O;o;k; dj /kkjk 16 ¼iii½ ds vUrxrZ ",null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Pay & Allowances'!J12","v":0},null,null,null,null,0]
[null," ¼iiI½ LVs.MMZ fMMsD'ku (Standard Deduction)  50]000 ¼vf/kdre½",null,null,null,null,null,null,null,null,null,null,null,{"$f":"MIN(R46,50000)","v":50000},null,null,"#-",{"$f":"-SUM(N47:P49)","v":-50000},{"$f":"MIN(S46,75000)","v":75000}]
[6,"                                                           'ks\"k ¼4&5½",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"#-",{"$f":"R46+R49","v":1293934},{"$f":"S46-S47-S48-S49","v":1268934}]
[7,"¼v½x`g lEifr ls vk;%¼1½ Loa; ds mi;ksx esa &'kwU;",null,null,null,null,null,null,null,"¼2½ izkIr fdjk;k #-",null,null,null,{"$f":"Deductions!E9","v":0}]
[null,"¼c½ ?kVk;sa ",null," fdjk;s dk 30%",null,null," x`g _.k ij C;kt",null,null," x`gdj ",null,null,null,"  ;ksx 7¼c½"]
[null,null,null,{"$f":"ROUND((N51-J53)*0.3,0)","v":0},null,null,{"$f":"IF((Salary!S30+Deductions!E12)>200000,200000,(Salary!S30+Deductions!E12))","v":29000},null,null,{"$f":"Deductions!E10","v":0},null,null,null,{"$f":"D53+G53+J53","v":29000}]
[null,"                                                          'ks\"k &@$¼7¼v½ ,oa ;ksx 7¼c½ dk½  ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"#-",{"$f":"N51-N53","v":-29000},{"$f":"N51-D53-J53","v":0}]
[null,"                                                             dqy 'ks\"k &@$¼6,oa 7½",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"#-",{"$f":"R50+R54","v":1264934},{"$f":"S50+S54","v":1268934}]
[8,"cpr [kkrs ij C;kt",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"#-",{"$f":"Deductions!$E$7+Deductions!$E$8","v":0},{"$f":"Deductions!$E$7+Deductions!$E$8","v":0}]
[9,"vU; vk;",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Deductions!$E$6","v":0},{"$f":"Deductions!$E$6","v":0}]
[10,"ldy vk;                                                            ;ksx ¼8$9½",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"#-",{"$f":"R55+R56+R57","v":1264934},{"$f":"S55+S56+S57","v":1268934}]
[11,"?kVkb;s dVkSSfr;k¡ %& /kkjk US 80C, 80CCC,80CCD (1)"]
[null,"(A) vf/kdre lhek 1]50]000@& ¼/kkjk 80CCE ½ ] ¼/kkjk 80CCD (2), ds vykok"]
[null,"(i)","jkT; chek ¼SI)",null,null,null,"#-",{"$f":"Salary!O30","v":84000},"(x)","ljdkjh isa'ku ;kstuk esa va'knku ECPF\nvf/kdre osru dk 10%¼/kkjk 80ccd½",null,null,null,null,"#-",{"$f":"IF(AND($G$2=\"NPS\",Deductions!$N$32=\"YES\"),T30,IF($G$2=\"NPS\",Salary!$M$30,0))","v":0}]
[null,"(ii)","thou chek izhfe;e ¼LIC)",null,null,null,"#-",{"$f":"Salary!T30+Deductions!E13","v":5628},"(xi)","isa'ku Iyku gsrq va'knku¼/kkjk 80ccc½",null,null,null,null,"#-",{"$f":"Deductions!Q9","v":0}]
[null,"(iii)","jk\"Vªh; cpr i= ¼NSC)",null,null,null,"#-",{"$f":"Deductions!E17","v":50000},"(xii)","jk\"Vªh; cpr i= ij vnr C;kt",null,null,null,null,"#-",{"$f":"Deductions!E18","v":0}]
[null,"(iv)","yksd Hkfo\"; fuf/k ¼PPF)",null,null,null,"#-",{"$f":"Deductions!E19","v":0},"(xiii)","V;w'ku Qhl ",null,null,null,null,"#-",{"$f":"Deductions!E15","v":0}]
[null,"(v)","Notified bond of Nabard",null,null,null,"#-",{"$f":"Deductions!E20","v":0},"(xiv)","bfDoVh fyad lsfoax Ldhe",null,null,null,null,"#-",{"$f":"Deductions!Q18","v":0}]
[null,"(vi)","lkekU; izko/kk;h fuf/k ¼GPF)/GPF2004",null,null,null,"#-",{"$f":"Salary!M30","v":60036},"(xv)","LFkfxr okf\"kZdh ¼Defferred Annuty)",null,null,null,null,"#-",{"$f":"Deductions!Q19","v":0}]
[null,"(vii)","lkewfgd chek izhfe;e ¼G.Ins.)",null,null,null,"#-",{"$f":"Salary!V30","v":2100},"(xvi)","ih-,y-vkbZ- ¼PLI)",null,null,null,null,"#-",{"$f":"Deductions!E14","v":14000}]
[null,"(viii)",";w- ,y- vkbZ- ih-@okf\"kZd Iyku",null,null,null,"#-",{"$f":"Deductions!E16","v":0},"(xvii)","vU; tekjkf'k ¼/kkjk 80 lh ds vUrxZr½",null,null,null,null,"#-",{"$f":"Deductions!Q8","v":0}]
[null,"(ix)","x`g _.k fdLr ¼HBA Premium)",null,null,null,"#-",{"$f":"Salary!R30+Deductions!E11","v":30000},"(xviii)","lqdU;k le`f) ;kstuk esa tek jkf'k",null,null,null,null,"#-",{"$f":"Deductions!E21","v":0}]
[null,";ksx ( i ls xviii )",null,null,null,null,null,null,null,null,null,null,null,null,"#-",{"$f":"SUM(H61:H69)+SUM(P61:P69)","v":245764}]
[null,"                        vf/kdre dVkSrh dh jkf'k 1-50 yk[k #i, rd",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"#-",{"$f":"IF(P70<150001,ROUND(P70,0),150000)","v":150000},0]
[null,"(B) ?kVkb;s& /kkjk 80CCD(2) fu;ksDrk }kjk isa'ku va'knku dh jkf'k ¼vf/kdre osru dk 10%) i`Fkd ls NwV",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($G$2=\"NPS\",Salary!M30,0)","v":0},{"$f":"R72","v":0}]
[null,"(C) ?kVkb;s & /kkjk 80CCD (1B) uohu isa'ku ;kstuk esa vfrfjDr va'knku ¼vf/kdre :- 50]000)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"#-",{"$f":"Deductions!Q10","v":0},0]
[null,";ksx 11(A+B+C)      ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"#-",{"$f":"SUM(R71:R73)","v":150000},{"$f":"SUM(S71:S73)","v":0}]
[null," vU; dVkSfr;k¡"]
[12,"1-/kkjk 80 D ,fpfdRlk chek izhfe;e ¼Lo;a]ifr@iRuh o cPpksa ds fy, : 25000] ekrk&firk ds fy, : 25000]lhfu;j flVhtu : 50000½",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"#-",{"$f":"Assesment!Q38","v":0},0]
[13,"2- /kkjk 80DD fodykax vkfJrksa ds fpfdRlk mipkj ¼vf/kdre 75]000 rFkk 80% ;k vf/kd fodykaxrk 125]000½",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"#-",{"$f":"Assesment!Q39","v":0},0]
[14,"3- /kkjk 80DDB fof'k\"V jksaxksa ds mipkj gsrq dVkSrh ¼vf/kdre : 40]000] lhfu;j flVhtu gsrq : 100]000½",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"#-",{"$f":"Assesment!Q40","v":0},0]
[15,"4- /kkjk 80E mPp f'k{kk gsrq fy, _.k dk C;kt",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"#-",{"$f":"Deductions!$Q$14","v":0},0]
[16,"5- /kkjk 80G /kekZFkZ laLFkkvksa vkfn dks fn;s nku ¼ d Js.kh esa 100 izfr'kr ,oa [k Js.kh esa 50 izfr'kr½",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"#-",{"$f":"Deductions!$Q$15+Salary!$W$30","v":0},0]
[17,"6- /kkjk 80U LFkkbZ :i ls 'kkjhfjd vleFkZrrk dh n'kk esa ¼vf/kdre 75]000 rFkk  vf/kfu;e 1995ds vuqlkj 125]000½",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"#-",{"$f":"Assesment!Q43","v":0},0]
[18,"7- /kkjk 80 TTA cpr [kkrs ij vf/kdre C;kt :- 10]000 194(IA) ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"#-",{"$f":"IF(Deductions!$E$7=\"\",0,IF($M$93=1,MIN(Deductions!$E$7,10000),0))","v":0},0]
[null,"8- /kkjk 80 TTB ofj\"B ukxfjdksa dks lHkh C;kt ij vf/kdre 50000:- /kkjk194(IA)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Deductions!$E$8=\"\",0,IF($M$93=1,0,MIN(Deductions!$E$8,50000)))","v":0},0]
[19,"9- /kkjk 80 GGA vuqeksfnr oSKkfud] lkekftd] xzkeh.k fodkl vkfn gsrq fn;k x;k nku",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"#-",{"$f":"Deductions!$Q$17","v":0},0]
[null,"10. US 80 EE (Home Loan interest for first time house buyer)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Deductions!E22=\"\",0,IF(Deductions!E22<50000,Deductions!E22,50000))","v":0}]
[null,"11. US 80EEA (Home Loan interest for Affordable home buyer .Loan sanction from 01-04-2019)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Deductions!Q22=\"\",0,IF(Deductions!Q22<150000,Deductions!Q22,150000))","v":0}]
[null,"dqy ;ksx  ¼ 12 ls 19 rd ½",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"#-",{"$f":"SUM($R$76:$R$86)","v":0},{"$f":"SUM(S76:S84)","v":0}]
[20,"dqy dVkSrh ( 11 + 12 TO19)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"#-",{"$f":"$R$74+$R$87","v":150000},{"$f":"S74+S87","v":0}]
[21,"dj ;ksX; vk; ( 10 - 13 )",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"#-",{"$f":"$R$58-$R$88","v":1114934},{"$f":"S58-S88","v":1268934}]
[15,"dqy vk; dh jkf'k dks lEiw.kZ djuk ¼ nl ds xq.kd esa ½ /kkjk 288A",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"#-",{"$f":"ROUND($R$89,-1)","v":1114930},{"$f":"ROUND($S$89,-1)","v":1268930}]
[null,null,null,null,null,null,null,null,null,{"$f":"Assesment!C52","v":"कुल आय की राशि को सम्पूर्ण करना ( दस के गुणक में ) धारा 288A"}]
[null,"OLD REGIME",null,null,null,null,null,null,null,null,null,null,null,"NEW REGIME",null,null,null,"OLD REGIME","NEW REGIME","OLD REGIME","NEW REGIME",null,"<60",null,"60 to 80",null,"above 80"]
[null,",d O;fDr dj nkrk",null,null,null,null,null,null,null,null,"category for tax calculation",null,1,null,null,null,"AMOUNT",{"$f":"$R$90","v":1114930},{"$f":"$S$90","v":1268930}]
[null,null,"AMOUNT",null,"ofj\"B ukxfjd ¼60 ls 80 o\"kZ rd½",null,null,null,null,"80 o\"kZ ;k vf/kd vk;q",null,null,null,"0    - 4,00,000 ",null,0,{"$f":"IF($S$93>400000,400000,$S$93)","v":400000},null,{"$f":"$Q$94*$P$94","v":0}]
["2,50,000 rd",null,{"$f":"IF($R$93>250000,250000,$R$93)","v":250000},0,"3,00,000 rd",null,null,{"$f":"IF($R$93>300000,300000,$R$93)","v":300000},0,null,null,null,null,"4,00,001 - 8,00,000",null,0.05,{"$f":"IF($S$93>800000,400000,IF($S$93>400000,$S$93-400000,0))","v":400000},{"$f":"IF($M$93=1,$C$95*$D$95,IF($M$93=2,$H$95*$I$95,$L$95*$M$95))","v":0},{"$f":"$Q$95*$P$95","v":20000}]
["2,50,001-5,00,000",null,{"$f":"IF($R$93>500000,250000,IF($R$93>250000,$R$93-250000,0))","v":250000},0.05,"3,00,001-5,00,000",null,null,{"$f":"IF($R$93>500000,200000,IF($R$93>300000,$R$93-300000,0))","v":200000},0.05,"5,00,000 rd",null,{"$f":"IF($R$93>500000,500000,$R$93)","v":500000},0,"8,00,001 -  12,00,000",null,0.1,{"$f":"IF($S$93>1200000,400000,IF($S$93>800000,$S$93-800000,0))","v":400000},{"$f":"IF($M$93=1,$C$96*$D$96,IF($M$93=2,$H$96*$I$96,$L$96*$M$96))","v":12500},{"$f":"$Q$96*$P$96","v":40000}]
["5,00,001-10,00,000",null,{"$f":"IF($R$93>1000000,500000,IF($R$93>500000,$R$93-500000,0))","v":500000},0.2,"5,00,001-10,00,000",null,null,{"$f":"IF($R$93>1000000,500000,IF($R$93>500000,$R$93-500000,0))","v":500000},0.2,"5,00,001-10,00,000",null,{"$f":"IF($R$93>1000000,500000,IF($R$93>500000,$R$93-500000,0))","v":500000},0.2,"12,00,001 - 16,00,000",null,0.15,{"$f":"IF($S$93>1600000,400000,IF($S$93>1200000,$S$93-1200000,0))","v":68930},{"$f":"IF($M$93=1,$C$97*$D$97,IF($M$93=2,$H$97*$I$97,$L$97*$M$97))","v":100000},{"$f":"$Q$97*$P$97","v":10339.5}]
["10,00,000 ls vf/kd",null,{"$f":"IF($R$93>1000000,IF($R$93>1000000,$R$93-1000000,0),0)","v":114930},0.3,"10,00,000 ls vf/kd",null,null,{"$f":"IF($R$93>1000000,IF($R$93>1000000,$R$93-1000000,0),0)","v":114930},0.3,"10,00,000 ls vf/kd",null,{"$f":"IF($R$93>1000000,IF($R$93>1000000,$R$93-1000000,0),0)","v":114930},0.3,"16,00,001- 20,00,000",null,0.2,{"$f":"IF($S$93>2000000,400000,IF($S$93>1600000,$S$93-1600000,0))","v":0},{"$f":"IF($M$93=1,$C$98*$D$98,IF($M$93=2,$H$98*$I$98,$L$98*$M$98))","v":34479},{"$f":"$Q$98*$P$98","v":0}]
["TOTAL",null,{"$f":"SUM(C95:C98)","v":1114930},null,null,null,null,{"$f":"SUM(H95:H98)","v":1114930},null,null,null,{"$f":"SUM(L95:L98)","v":1114930},null,"20,00,001- 24,00,000",null,0.25,{"$f":"IF($S$93>2400000,400000,IF($S$93>2000000,$S$93-2000000,0))","v":0},null,{"$f":"$Q$99*$P$99","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null," Above 24,00,000",null,0.3,{"$f":"IF($S$93>2400000,IF($S$93>2400000,$S$93-2400000,0),0)","v":0},null,{"$f":"$Q$99*$P$99","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TOTAL TAX",null,null,{"$f":"ROUND(SUM(R95:R99),0)","v":146979},{"$f":"ROUND(SUM(S95:S100),0)","v":70340},null,{"$f":"IF($S$90<=300000,0,IF($S$90<600001,(S90-300000)*5%,IF(S90<900001,(S90-600000)*10%+15000,IF(S90<1200001,(S90-900000)*15%+45000,IF(S90<1500001,(S90-1200000)*20%+90000,IF(S90>1500000,(S90-1500000)*30%+150000))))))","v":103786}]
["NwV ?kkjk 87¼A½ ¼2-50 yk[k ls 5-00 yk[k rd dh dj ;ksX; vk; ij vk;dj dh NwV vf/kdre :- 12500 rd½@for New regime net income below 7lakh than rebate maximum 25000",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($R$90<500001,IF($R$101<12500,$R$101,12500),0)","v":0},{"$f":"IF($S$90<=1200000,IF($S$101<60000,$S$101,60000),0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NET TAX",null,{"$f":"R101-R102","v":146979},{"$f":"S101","v":70340},null,null,"FORMULAH FOR NEW REGIME TAX 2023-24"]
[null,"¼2½ NwV ?kkjk 87¼A½ ¼2-50 yk[k ls 5-00 yk[k rd dh dj ;ksX; vk; ij vk;dj dh NwV vf/kdre :- 12500 rd½",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"IF($S$90<=300000,0,IF($S$90<600001,(S90-300000)*5%,IF(S90<900001,(S90-600000)*10%+15000,IF(S90<1200001,(S90-900000)*15%+45000,IF(S90<1500001,(S90-1200000)*20%+90000,IF(S90>1500000,(S90-1500000)*30%+150000))))))"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"FORMULA FOR OLD REGIME"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"difference",null,"Marginal Relief u/s 87A",null,null,null,null,null,"IF($S7<=250000,0,IF($S7<500001,($S7-250000)*5%,IF($S7<1000001,($S7-500000)*20%+12500,IF($S7>1000000,($S7-1000000)*30%+112500))))"]
[null,null,null,null,null,null,null,"net taxable income",null,{"$f":"S90","v":1268930},null,1200000,null,{"$f":"IF($J$108>$L$108,J108-L108,0)","v":68930},null,"income>12Lac","tax diff","marginal relief","Net tax"]
[null,null,null,null,null,null,null,"normal tax",null,{"$f":"S101","v":70340},null,0,null,{"$f":"IF($J$108>$L$108,J109-L109,0)","v":70340},null,{"$f":"IF(S90>1200000,S90-1200000,0)","v":68930},{"$f":"IF(S90>1200000,S101,0)","v":70340},{"$f":"IF(S90>1200000,IF(P109<Q109,Q109-P109,0),0)","v":1410},{"$f":"S101-R109","v":68930}]
[null,null,null,null,null,null,null,"cess",null,{"$f":"Assesment!Q65","v":2757},null,null,"marginal relief",{"$f":"IF(N109>N108,N109-N108,0)","v":1410}]
[null,null,null,null,null,null,null,"surcharge"]
[null,null,null,null,null,null,null,"toatal tax",null,{"$f":"SUM(J108:J111)","v":1342027},null,null,"net tax",{"$f":"J109-N110","v":68930}]

{"sheet":"HRA","index":8,"n_rows":23,"n_cols":13,"rows_kept":23,"cut":false,"hidden":false,"merged":[[2,5,2,11],[7,1,7,2],[14,7,14,10],[15,7,15,10],[10,6,10,11],[13,7,13,10],[11,9,11,10],[4,1,4,2],[4,5,4,6],[6,7,6,11],[3,7,3,9],[17,6,17,10],[8,11,9,12],[12,6,12,10],[22,1,23,7],[16,7,16,10]]}
[]
[]
[null,null,null,null,null,"HRA EXEMPTION CALCULATOR"]
[null,null,null,null,null,null,null,"क्या आप HRA छूट लेना चाहते है ",null,null,"NO ","choose by dropdown"]
[null,"\n मकान किराये का वास्तविक भुगतान  ( FOR HRA EXEMPTION )",null,null,null,300000,null,"HRA exemption ","Yearly",{"$f":"IF(HRA!I5=\"Yearly\",Master!E27,Master!H27)","v":0},null,"Rent receipt required for max. HRA exemption",{"$f":"IF(HRA!I5=\"Yearly\",Master!E26,Master!H26)","v":198396}]
[]
[null,null,null,null,null,null,null,"IF YOU ARE NOT ELIGIBLE TO GET HRA EXEMPTION FOR COMPLETE YEAR THEN CHOOSE PARTIALLY"]
[null,"PARTIALY HRA"]
[null,"MONTHS","\"YES\"/NO","PAY+DA","HRA",null,null,null,"CITY TYPE","NON METRO",null," "]
[null,"2025-03-01","NO",{"$f":"IF(C10=\"YES\",SUM(Salary!D10:E10,Salary!D28:E28),0)","v":0},{"$f":"IF(C10=\"YES\",SUM(Salary!F10,Salary!F28),0)","v":0},null,null,"Choose Metro for Delhi,Mumbai,Chennai,Kolkata and for others Non Metro"]
[null,"2025-04-01","NO",{"$f":"IF(C11=\"YES\",SUM(Salary!D11:E11),0)","v":0},{"$f":"IF(C11=\"YES\",Salary!F11,0)","v":0},null,"HRA exempted from income tax ",null,null,null,null,null,{"$f":"HRA!I5","v":"Yearly"}]
[null,"2025-05-01","NO",{"$f":"IF(C12=\"YES\",SUM(Salary!D12:E12),0)","v":0},{"$f":"IF(C12=\"YES\",Salary!F12,0)","v":0},null,null,null,null,"वेतन (PAY+DA)",null,{"$f":"IF($M$11=\"Yearly\",Master!E20,\"-\")","v":1211558},{"$f":"IF($M$11=\"Partially\",Master!H20,\"-\")","v":"-"}]
[null,"2025-06-01","NO",{"$f":"IF(C13=\"YES\",SUM(Salary!D13:E13),0)","v":0},{"$f":"IF(C13=\"YES\",Salary!F13,0)","v":0},null,"Details",null,null,null,null,{"$f":"IF(M11=\"Yearly\",\"Complete year HRA exemption\",\"-\")","v":"Complete year HRA exemption"},{"$f":"IF(M11=\"Partially\",\"Partial HRA exemption\",\"-\")","v":"-"}]
[null,"2025-07-01","NO",{"$f":"IF(C14=\"YES\",SUM(Salary!D14:E14,Master!E30),0)","v":0},{"$f":"IF(C14=\"YES\",Salary!F14,0)","v":0},null,null,"मकान किराया का वास्तविक भुगतान ",null,null,null,{"$f":"IF(M11=\"Yearly\",HRA!F5,\"-\")","v":300000},{"$f":"IF(M11=\"Partially\",HRA!F5,\"-\")","v":"-"}]
[null,"2025-08-01","NO",{"$f":"IF(C15=\"YES\",SUM(Salary!D15:E15,Master!E31),0)","v":0},{"$f":"IF(C15=\"YES\",Salary!F15,0)","v":0},null,"A","प्राप्त मकान किराया भत्ता (HRA)",null,null,null,{"$f":"IF(M11=\"Yearly\",Master!E21,\"-\")","v":77240},{"$f":"IF(M11=\"Partially\",E22,\"-\")","v":"-"}]
[null,"2025-09-01","NO",{"$f":"IF(C16=\"YES\",SUM(Salary!D16:E16,Master!E32),0)","v":0},{"$f":"IF(C16=\"YES\",Salary!F16,0)","v":0},null,"B","वेतन (मूल +मंहगाई भत्ता ) के 10% से अधिक मकान किराया  भुगतान की राशि ",null,null,null,{"$f":"IF(M11=\"Yearly\",IF(Master!$E$24>0,Master!$E$24,0),\"-\")","v":178844},{"$f":"IF(M11=\"Partially\",IF(Master!$H$24>0,Master!$H$24,0),\"-\")","v":"-"}]
[null,"2025-10-01","NO",{"$f":"IF(C17=\"YES\",SUM(Salary!D17:E17),0)","v":0},{"$f":"IF(C17=\"YES\",Salary!F17,0)","v":0},null,"C",{"$f":"IF(J9=\"NON METRO\",\"वेतन (मूल +मंहगाई भत्ता ) का  40%\",\"वेतन (मूल +मंहगाई भत्ता ) का  50%\")","v":"वेतन (मूल +मंहगाई भत्ता ) का  40%"},null,null,null,{"$f":"IF(M11=\"Yearly\",IF(Master!$E$25>0,Master!$E$25,0),\"-\")","v":484623},{"$f":"IF(M11=\"Partially\",IF(Master!$H$25>0,Master!$H$25,0),\"-\")","v":"-"}]
[null,"2025-11-01","NO",{"$f":"IF(C18=\"YES\",SUM(Salary!D18:E18),0)","v":0},{"$f":"IF(C18=\"YES\",Salary!F18,0)","v":0},null,"HRA exemption amount from Income Tax(Minimum amongA,B,C)",null,null,null,null,{"$f":"IF(M11=\"Yearly\",Master!$E$27,\"-\")","v":0},{"$f":"IF(M11=\"Partially\",Master!$H$27,\"-\")","v":"-"}]
[null,"2025-12-01","NO",{"$f":"IF(C19=\"YES\",SUM(Salary!D19:E19),0)","v":0},{"$f":"IF(C19=\"YES\",Salary!F19,0)","v":0}]
[null,"2026-01-01","NO",{"$f":"IF(C20=\"YES\",SUM(Salary!D20:E20),0)","v":0},{"$f":"IF(C20=\"YES\",Salary!F20,0)","v":0}]
[null,"2026-02-01","NO",{"$f":"IF(C21=\"YES\",SUM(Salary!D21:E21),0)","v":0},{"$f":"IF(C21=\"YES\",Salary!F21,0)","v":0}]
[null,null,null,{"$f":"SUM(D10:D21)","v":0},{"$f":"SUM(E10:E21)","v":0}]
[null,"IF YOU ARE NOT ELIGIBLE TO GET HRA EXEMPTION FOR COMPLETE YEAR THEN CHOOSE PARTIALLY HRA \"YES\" FROM DROPDOWN"]

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[]
[null,"FORM NO. 16",null,null,null,null,null,null,null,null,null,null,null,null,"d`Ik;k Traces (https://www.tdscpc.gov.in) ls izkIr QkWeZ 16 dk gh mi;ksx djsaA ;g QkWeZ 16 flQZ x.kuk mn~ns'; ds fy, gSA "]
[null,"[(See Rule 31(1)(a)]"]
[null,"PART-A"]
[null,"Certificate uner section 203 of the income-tax act, 1961 for tax deducted at source on Salary.",null,null,null,null,null,null,null,null,null,null,null,null,"xzhu dyj lsYl dks vko';drk gks rks esU;wvyh HkjysaA fizaV djus ls igys fizaV fizO;w ns[kdj mlh ist dks fizaV djsa] ftldh vkidks vko';drk gSA\n¼QkeZ ua- 16 Download djus ds fy, http://tdscpc.gov.in (Traces) osclkbV ij tk,aA\n"]
[null,"Certificate No.",null,null,null,null,"Last Updated On"]
[null,"Name and address of the employer",null,null,null,null,"Name and adress of the employee"]
[null,{"$f":"IF('Gen Info'!F11=\"\",\"\",'Gen Info'!F11)","v":"PRINCIPAL"},null,null,null,null,{"$f":"IF('Gen Info'!C5=\"\",\"\",'Gen Info'!C5)","v":"HANS RAJ JOSHI"}]
[null,{"$f":"IF('Gen Info'!F12=\"\",\"\",'Gen Info'!F12)","v":"GOVT SENIOR SECONDARY SCHOOL RAJPURA PIPERAN,SRI GANGANAGAR"},null,null,null,null,{"$f":"IF('Gen Info'!C6=\"\",\"\",'Gen Info'!C6)","v":"Principal"}]
[null,"PAN of the Deductor",null,null,"TAN of Deductor",null,"PAN of the Employee",null,null,"Employee Ref No."]
[null,"PANNOTREQD",null,null,{"$f":"IF('Gen Info'!C10=\"\",\"\",'Gen Info'!C10)","v":""},null,{"$f":"IF('Gen Info'!C9=\"\",\"\",'Gen Info'!C9)","v":"XXXXX1234X"}]
[null,"CIT (TDS)",null,null,null,null,"Assess. Year",null,"Peroid with the Employer",null,null,null,null,null,";fn vkidk VhMh,l BIN ds }kjk tek gqvk gS rks lEcfU/kr Annexure ds fy, fuEu cVuksa dk mi;ksx dj fooj.k Hkjs",null,null,null,";fn vkidk VhMh,l Challan ds }kjk tek gqvk gS rks lEcfU/kr Annexure ds fy, fuEu cVuksa dk mi;ksx fooj.k HkjssaA "]
[null,"Adress","CIT (TDS), New Central Revenue Building, Statue Circle",null,null,null,"2025-26",null,"From",null,"To"]
[null,"City","Jaipur",null,"PIN Code",302005,null,null,"01-4-2024",null,"31-03-2025"]
[null,"Summary of amount paid/credited and tax deducted at source thereon in respect of the employee"]
[null,"Quarters","Receipt Numbers of original quarterly statements of TDS under sub-secion (3) of section 200",null,null,"Amount paid/ credited","Amount of tax deducted (Rs.)",null,null,"Amount of tax deposited/ remitted (Rs.)"]
[null,"Ist"]
[null,"IInd"]
[null,"IIIrd"]
[null,"IVth",null,null,null,null,196000,null,null,196000]
[null,"TOTAL",null,null,null,{"$f":"SUM(F17:F20)","v":0},{"$f":"SUM(G17:G20)","v":196000},null,null,{"$f":"SUM(J17:J20)","v":196000}]
[null,"I. Details of tax deducted and deposited in the Central Government account through book adjustment"]
[null,"(The Deductor to provide payment-wise details of tax deducted and deposited with respect to the deductee)"]
[null,"S.N.","Tax Deposited in respect of the deductee (Rs)",null,"Book identification number (BIN)"]
[null,null,null,null,"Receipt numbers of form No. 24G","DDO serial number in Form No. 24G","Date of transfer voucher (dd/mm/yyyy)",null,null,"Status of matching with Form No. 24G"]
[null,1,{"$f":"Salary!X10","v":15000},null,null,null,null,null,null,{"$f":"IF(E26>\"0\",\"Yes\",\"\")","v":""}]
[null,2,{"$f":"Salary!X11","v":15000},null,null,null,null,null,null,{"$f":"IF(E27>\"0\",\"Yes\",\"\")","v":""}]
[null,3,{"$f":"Salary!X12","v":15000},null,null,null,null,null,null,""]
[null,4,{"$f":"Salary!X13","v":15000},null,null,null,null,null,null,""]
[null,5,{"$f":"Salary!X14","v":15000},null,null,null,null,null,null,""]
[null,6,{"$f":"Salary!X15","v":15000},null,null,null,null,null,null,""]
[null,7,{"$f":"Salary!X16","v":15000},null,null,null,null,null,null,""]
[null,8,{"$f":"Salary!X17","v":15000},null,null,null,null,null,null,""]
[null,9,{"$f":"Salary!X18","v":15000},null,null,null,null,null,null,""]
[null,10,{"$f":"Salary!X19","v":15000},null,null,null,null,null,null,""]
[null,11,{"$f":"Salary!X20","v":15000},null,null,null,null,null,null,""]
[null,12,{"$f":"Salary!X21","v":15000},null,null,null,null,null,null,""]
[null,13,{"$f":"Salary!X26","v":0},null,null,null,null,null,null,""]
[null,14,{"$f":"Salary!X27","v":0},null,null,null,null,null,null,""]
[null,15,null,null,null,null,null,null,null,{"$f":"IF(E40>\"0\",\"Yes\",\"\")","v":""}]
[null,"Total",{"$f":"SUM(C26:C40)","v":180000}]
[null,"II. Details of Tax deducted and deposited in Central Government Account through Challan. "]
[null,"(The deducter to provide payment-wise details of tax deducted and deposited with respect to the deductee)"]
[null,"S.N.","Tax Deposited in respect on of the deductee (Rs)",null,"Challan identification number (CIN)"]
[null,null,null,null,"BSR code of the Bank Branch",null,"Date on which tax deposited (dd/mm/yyyy)",null,"Challan Serial Number",null,"Status of matching with OLTAS"]
[null,1,6000]
[null,2]
[null,3]
[null,4]
[null,5]
[null,6]
[null,7]
[null,8]
[null,9]
[null,10]
[null,11]
[null,12]
[null,13]
[null,14]
[null,15]
[null,"Total",{"$f":"SUM(C46:C60)","v":6000}]
[null,"Verification"]
[null,"I",{"$f":"IF('Gen Info'!F9=\"\",\"\",'Gen Info'!F9)","v":"HANS RAJ JOSHI"},null,null,"son/daughter of ",{"$f":"IF('Gen Info'!F10=\"\",\"\",'Gen Info'!F10)","v":""},null,null,null,"working in the "]
[null,"capacity of ",null,{"$f":"IF('Gen Info'!F11=\"\",\"\",'Gen Info'!F11)","v":"PRINCIPAL"},null,null,"(designation) do hereby certify that a sum of "]
[null,"Rs",{"$f":"J21","v":196000},{"$f":"IF(OR(LEN(FLOOR(C65,1))=13,FLOOR(C65,1)<=0),\"Out of range\",PROPER(SUBSTITUTE(CONCATENATE(CHOOSE(MID(TEXT(INT(C65),REPT(0,12)),1,1)+1,\"\",\"one hundred \",\"two hundred \",\"three hundred \",\"four hundred \",\"five hundred \",\"six hundred \",\"seven hundred \",\"eight hundred \",\"nine hundred \"),CHOOSE(MID(TEXT(INT(C65),REPT(0,12)),2,1)+1,\"\",CHOOSE(MID(TEXT(INT(C65),REPT(0,12)),3,1)+1,\"ten\",\"eleven\",\"twelve\",\"thirteen\",\"fourteen\",\"fifteen\",\"sixteen\",\"seventeen\",\"eighteen\",\"nineteen\"),\"twenty\",\"thirty\",\"forty\",\"fifty\",\"sixty\",\"seventy\",\"eighty\",\"ninety\"),IF(VALUE(MID(TEXT(INT(C65),REPT(0,12)),2,1))>1,CHOOSE(MID(TEXT(INT(C65),REPT(0,12)),3,1)+1,\"\",\"-one\",\"-two\",\"-three\",\"-four\",\"-five\",\"-six\",\"-seven\",\"-eight\",\"-nine\"),IF(VALUE(MID(TEXT(INT(C65),REPT(0,12)),2,1))=0,CHOOSE(MID(TEXT(INT(C65),REPT(0,12)),3,1)+1,\"\",\"one\",\"two\",\"three\",\"four\",\"five\",\"six\",\"seven\",\"eight\",\"nine\"),\"\")),IF(C65>=10^9,\" billion \",\"\"),CHOOSE(MID(TEXT(INT(C65),REPT(0,12)),4,1)+1,\"\",\"one hundred \",\"two hundred \",\"three hundred \",\"four hundred \",\"five hundred \",\"six hundred \",\"seven hundred \",\"eight hundred \",\"nine hundred \"),CHOOSE(MID(TEXT(INT(C65),REPT(0,12)),5,1)+1,\"\",CHOOSE(MID(TEXT(INT(C65),REPT(0,12)),6,1)+1,\"ten\",\"eleven\",\"twelve\",\"thirteen\",\"fourteen\",\"fifteen\",\"sixteen\",\"seventeen\",\"eighteen\",\"nineteen\"),\"twenty\",\"thirty\",\"forty\",\"fifty\",\"sixty\",\"seventy\",\"eighty\",\"ninety\"),IF(VALUE(MID(TEXT(INT(C65),REPT(0,12)),5,1))>1,CHOOSE(MID(TEXT(INT(C65),REPT(0,12)),6,1)+1,\"\",\"-one\",\"-two\",\"-three\",\"-four\",\"-five\",\"-six\",\"-seven\",\"-eight\",\"-nine\"),IF(VALUE(MID(TEXT(INT(C65),REPT(0,12)),5,1))=0,CHOOSE(MID(TEXT(INT(C65),REPT(0,12)),6,1)+1,\"\",\"one\",\"two\",\"three\",\"four\",\"five\",\"six\",\"seven\",\"eight\",\"nine\"),\"\")),IF(VALUE(MID(TEXT(INT(C65),REPT(0,12)),4,3))>0,\" million \",\"\"),CHOOSE(MID(TEXT(INT(C65),REPT(0,12)),7,1)+1,\"\",\"one hundred \",\"two hundred \",\"three hundred \",\"four hundred \",\"five hundred \",\"six hundred \",\"seven hundred \",\"eight hundred \",\"nine hundred \"),CHOOSE(MID(TEXT(INT(C65),REPT(0,12)),8,1)+1,\"\",CHOOSE(MID(TEXT(INT(C65),REPT(0,12)),9,1)+1,\"ten\",\"eleven\",\"twelve\",\"thirteen\",\"fourteen\",\"fifteen\",\"sixteen\",\"seventeen\",\"eighteen\",\"nineteen\"),\"twenty\",\"thirty\",\"forty\",\"fifty\",\"sixty\",\"seventy\",\"eighty\",\"ninety\"),IF(VALUE(MID(TEXT(INT(C65),REPT(0,12)),8,1))>1,CHOOSE(MID(TEXT(INT(C65),REPT(0,12)),9,1)+1,\"\",\"-one\",\"-two\",\"-three\",\"-four\",\"-five\",\"-six\",\"-seven\",\"-eight\",\"-nine\"),IF(VALUE(MID(TEXT(INT(C65),REPT(0,12)),8,1))=0,CHOOSE(MID(TEXT(INT(C65),REPT(0,12)),9,1)+1,\"\",\"one\",\"two\",\"three\",\"four\",\"five\",\"six\",\"seven\",\"eight\",\"nine\"),\"\")),IF(VALUE(MID(TEXT(INT(C65),REPT(0,12)),7,3)),\" thousand \",\"\"),CHOOSE(MID(TEXT(INT(C65),REPT(0,12)),10,1)+1,\"\",\"one hundred \",\"two hundred \",\"three hundred \",\"four hundred \",\"five hundred \",\"six hundred \",\"seven hundred \",\"eight hundred \",\"nine hundred \"),CHOOSE(MID(TEXT(INT(C65),REPT(0,12)),11,1)+1,\"\",CHOOSE(MID(TEXT(INT(C65),REPT(0,12)),12,1)+1,\"ten\",\"eleven\",\"twelve\",\"thirteen\",\"fourteen\",\"fifteen\",\"sixteen\",\"seventeen\",\"eighteen\",\"nineteen\"),\"twenty\",\"thirty\",\"forty\",\"fifty\",\"sixty\",\"seventy\",\"eighty\",\"ninety\"),IF(VALUE(MID(TEXT(INT(C65),REPT(0,12)),11,1))>1,CHOOSE(MID(TEXT(INT(C65),REPT(0,12)),12,1)+1,\"\",\"-one\",\"-two\",\"-three\",\"-four\",\"-five\",\"-six\",\"-seven\",\"-eight\",\"-nine\"),IF(VALUE(MID(TEXT(INT(C65),REPT(0,12)),11,1))=0,CHOOSE(MID(TEXT(INT(C65),REPT(0,12)),12,1)+1,\"\",\"one\",\"two\",\"three\",\"four\",\"five\",\"six\",\"seven\",\"eight\",\"nine\"),\"\"))),\"  \",\" \")&IF(FLOOR(C65,1)>1,\" Rupees\",\" dollar\"))&IF(ISERROR(FIND(\".\",C65,1)),\"\",\" and \"&PROPER(IF(LEN(LEFT(TRIM(MID(SUBSTITUTE(Sheet1!$B$5,\".\",REPT(\" \",255)),255,200)),2))=1,CHOOSE(1*LEFT(TRIM(MID(SUBSTITUTE(Sheet1!$B$5,\".\",REPT(\" \",255)),255,200)),2),\"ten\",\"twenty\",\"thirty\",\"forty\",\"fifty\",\"sixty\",\"seventy\",\"eighty\",\"ninety\")&\" cents\",\"\")&CONCATENATE(CHOOSE(MID(TEXT(INT(LEFT(TRIM(MID(SUBSTITUTE(Sheet1!$B$5,\".\",REPT(\" \",255)),255,200)),2)),REPT(0,12)),11,1)+1,\"\",CHOOSE(MID(TEXT(INT(LEFT(TRIM(MID(SUBSTITUTE(Sheet1!$B$5,\".\",REPT(\" \",255)),255,200)),2)),REPT(0,12)),12,1)+1,\"ten\",\"eleven\",\"twelve\",\"thirteen\",\"fourteen\",\"fifteen\",\"sixteen\",\"seventeen\",\"eighteen\",\"nineteen\"),\"twenty\",\"thirty\",\"forty\",\"fifty\",\"sixty\",\"seventy\",\"eighty\",\"ninety\"),IF(VALUE(MID(TEXT(INT(LEFT(TRIM(MID(SUBSTITUTE(Sheet1!$B$5,\".\",REPT(\" \",255)),255,200)),2)),REPT(0,12)),11,1))>1,CHOOSE(MID(TEXT(INT(LEFT(TRIM(MID(SUBSTITUTE(Sheet1!$B$5,\".\",REPT(\" \",255)),255,200)),2)),REPT(0,12)),12,1)+1,\"\",\"-one\",\"-two\",\"-three\",\"-four\",\"-five\",\"-six\",\"-seven\",\"-eight\",\"-nine\")&\" cents\",IF(LEFT(TRIM(MID(SUBSTITUTE(Sheet1!$B$5,\".\",REPT(\" \",255)),255,200)),2)=\"01\",\"one cent\",IF(LEFT(TRIM(MID(SUBSTITUTE(Sheet1!$B$5,\".\",REPT(\" \",255)),255,200)),1)=\"0\",CHOOSE(MID(TEXT(INT(LEFT(TRIM(MID(SUBSTITUTE(Sheet1!$B$5,\".\",REPT(\" \",255)),255,200)),2)),REPT(0,12)),12,1)+1,\"\",\"one\",\"two\",\"three\",\"four\",\"five\",\"six\",\"seven\",\"eight\",\"nine\")&\" cents\",\"\")))))))","v":"One Hundred Ninety-Six Thousand  Rupees"},null,null,null,null,"(in words) has been deducted "]
[null,"and deposited to the credit of the Central Govt.. I further certify that the information given above is true, complete and "]
[null,"correct and is based on the books of account, documents,TDS statement, TDS deposited and other available records."]
[null,"Place"]
[null,"Date",null,null,null,"Signature of person responsible for deduction of tax"]
[null,"Designation",null,{"$f":"IF('Gen Info'!F11=\"\",\"\",'Gen Info'!F11)","v":"PRINCIPAL"},null,"Full name",{"$f":"IF('Gen Info'!F9=\"\",\"\",'Gen Info'!F9)","v":"HANS RAJ JOSHI"}]
[null,"PART- B (Annexure)"]
[null,"DETAILS OF SALARY PAID AND ANY OTHER INCOME AND TAX DEDUCTED"]
[null,"1. Gross salary"]
[null,"(a) Salary as per provisions contained in section 17(1)",null,null,null,null,{"$f":"Assesment!N5","v":1343934}]
[null,"(b) Value of perquisites u/s 17(2) (as per Form No. 12BA, wherever applicable)",null,null,null,null,{"$f":"Assesment!H6","v":0}]
[null,"(c) Profits in lieu of salary under section 17(3) (as per Form No. 12BA, wherever applicable)",null,null,null,null,{"$f":"Assesment!N6","v":0}]
[null,"(d) Total",null,null,null,null,null,null,{"$f":"G74+G75+G76","v":1343934}]
[null,"Reported total amount of salary received from other employer(s).",null,null,null,null,0,null,{"$f":"I77+G78","v":1343934}]
[null,"2. Less: Allowance to the extent exempt u/s 10 House Rent Allowance"]
[null,"Allowance",null,null,"Rs"]
[null,"House Rent Allow. US10 (13 A)",null,null,{"$f":"HRA!J5","v":0}]
[null,"US 10 other allowances",null,null,{"$f":"IF('Pay & Allowances'!H12=\"\",0,'Pay & Allowances'!H12)","v":0},null,{"$f":"E81+E82","v":0}]
[null,"3. Balance (1 - 2)",null,null,null,null,null,null,{"$f":"I78-G82","v":1343934}]
[null,"4. Deductions:     (a) Standard deduction us 16(ia)",null,null,null,null,{"$f":"Assesment!M11","v":75000}]
[null,"(a)",null,"Entertainment allowance 16(ii)",null,null,{"$f":"Assesment!M9","v":0}]
[null,"(b)",null,"Tax on employment 16(iii)",null,null,{"$f":"Assesment!M10","v":0}]
[null,"5. Aggregate of 4(a) to (c)",null,null,null,null,null,null,{"$f":"G84+G85+G86","v":75000}]
[null,"6. Income chargeable under the head \"salaries\" (3-5)",null,null,null,null,null,null,null,null,{"$f":"IF(I83>I87,I83-I87,0)","v":1268934}]
[null,"7. Add: Any other income reported by employee "]
[null,"Income",null,null,null,"Rs"]
[null,"From House Property",null,null,null,{"$f":"Assesment!Q16","v":0}]
[null,"Any other",null,null,null,{"$f":"SUM(Assesment!Q18:Q19)","v":0},{"$f":"F91+F92","v":0}]
[null,"8. Gross total income (6+7)",null,null,null,null,null,null,null,null,{"$f":"K88+G92","v":1268934}]
[null,"9. Deductions under Chapter VI A"]
[null,"(A) Section 80C, 80CCC and 80CCD"]
[null,"(a) Section 80C",null,null,null,null,null,null,"Gross Amount",null,"Deductible Amount"]
[null,"G P F",null,null,null,null,{"$f":"Assesment!I28","v":0}]
[null,"S I",null,null,null,null,{"$f":"Assesment!I23","v":0}]
[null,"L I C + ULIP + PLI",null,null,null,null,{"$f":"Assesment!I24+Assesment!I30+Assesment!O29","v":0}]
[null,"Gr. Acc. Insurance",null,null,null,null,{"$f":"Assesment!I29","v":0}]
[null,"Home loan capital",null,null,null,null,{"$f":"Assesment!I31","v":0}]
[null,"PPF",null,null,null,null,{"$f":"Assesment!I26","v":0}]
[null,"Notified Bond Of NABARD",null,null,null,null,{"$f":"Assesment!I27","v":0}]
[null,"Tuition Fee",null,null,null,null,{"$f":"Assesment!O26","v":0}]
[null,"NSC + Interest on NSC",null,null,null,null,{"$f":"Assesment!I25+Assesment!O25","v":0}]
[null,"Equity linked savings",null,null,null,null,{"$f":"Assesment!O27","v":0}]
[null,"Deferred Annuity",null,null,null,null,{"$f":"Assesment!O28","v":0}]
[null,"Any other us 80C (Tax saving Fixed Deposit,Mutual Fund,Bond etc)",null,null,null,null,{"$f":"Assesment!O30","v":0}]
[null,"Sukanya Samriddhi Yojana",null,null,null,null,{"$f":"Assesment!O31","v":0}]
[null,"(b) Section 80CCC",null,null,null,null,{"$f":"Assesment!O24","v":0}]
[null,"(c) Section 80CCD(1)",null,null,null,null,{"$f":"Assesment!O23","v":0},null,{"$f":"SUM(G97:H111)","v":0},null,{"$f":"IF(I111<=150000,I111,150000)+Assesment!Q34","v":0}]
[null,"(B) Other Sections under Chapter VIA",null,null,null,null,"Gross Amount",null,"Qualifying amount",null,"Deductible Amount"]
[null,"U/S 80D",null,null,null,null,{"$f":"Assesment!Q38","v":0},null,{"$f":"Assesment!Q38","v":0}]
[null,"U/S 80DD",null,null,null,null,{"$f":"Assesment!Q39","v":0},null,{"$f":"Assesment!Q39","v":0}]
[null,"U/S 80DDB",null,null,null,null,{"$f":"Assesment!Q40","v":0},null,{"$f":"Assesment!Q40","v":0}]
[null,"U/S 80E",null,null,null,null,{"$f":"Assesment!Q41","v":0},null,{"$f":"Assesment!Q41","v":0}]
[null,"U/S 80G",null,null,null,null,{"$f":"Assesment!Q42","v":0},null,{"$f":"Assesment!Q42","v":0}]
[null,"U/S 80GG",null,null,null,null,{"$f":"Assesment!Q46","v":0},null,{"$f":"Assesment!Q46","v":0}]
[null,"U/S 80EE",null,null,null,null,{"$f":"Deductions!E22","v":0},null,{"$f":"Assesment!Q47","v":0}]
[null,"U/S 80EEA",null,null,null,null,{"$f":"Deductions!Q22","v":0},null,{"$f":"Assesment!Q48","v":0}]
[null,"U/S 80U",null,null,null,null,{"$f":"Assesment!Q43","v":0},null,{"$f":"Assesment!Q43","v":0}]
[null,"US 80CCD (1B)",null,null,null,null,{"$f":"Assesment!Q35","v":0},null,{"$f":"Assesment!Q35","v":0}]
[null,"US 80TTA /80TTB",null,null,null,null,{"$f":"Assesment!Q44+Assesment!Q45","v":0},null,{"$f":"Assesment!Q44+Assesment!Q45","v":0},null,{"$f":"ROUND((I113+I114+I115+I116+I117+I118+I119+I120+I121+I122+I123),0)","v":0}]
[null,"10. Aggregate of deductible amount under chapter VIA ",null,null,null,null,null,null,null,null,{"$f":"ROUND((K111+K123),0)","v":0}]
[null,"11. Total income (8-10)   [Round up to figure 10 us288(A)]",null,null,null,null,null,null,null,null,{"$f":"ROUND(K93-K124,-1)","v":1268930}]
[null,"12. Tax on total income",null,null,null,null,null,null,null,null,{"$f":"Assesment!Q64","v":68930}]
[null,"13. Health & Education cess",null,null,null,null,null,null,null,null,{"$f":"Assesment!Q65","v":2757}]
[null,"14. Tax payable (12+13)",null,null,null,null,null,null,null,null,{"$f":"K126+K127","v":71687}]
[null,"15. Relief under section 89 (Attach details)",null,null,null,null,null,null,null,null,{"$f":"Assesment!Q67","v":0}]
[null,"16. Tax payable (14-15)",null,null,null,null,null,null,null,null,{"$f":"K128-K129","v":71687}]
[null,"Verification"]
[null,"I",{"$f":"IF('Gen Info'!F9=\"\",\"\",'Gen Info'!F9)","v":"HANS RAJ JOSHI"},null,null,"son/daughter of ",{"$f":"IF('Gen Info'!F10=\"\",\"\",'Gen Info'!F10)","v":""},null,null,null,"working in the "]
[null,"capacity of ",null,{"$f":"IF('Gen Info'!F11=\"\",\"\",'Gen Info'!F11)","v":"PRINCIPAL"},null,null,"(designation) do hereby certify that the "]
[null,"information given above is true, complete and correct and is based on the books of account, documents,TDS statement and other"]
[null,"available records."]
[null,"Place"]
[null,"Date",null,null,null,"Signature of person responsible for deduction of tax"]
[null,"Designation",null,{"$f":"IF('Gen Info'!F11=\"\",\"\",'Gen Info'!F11)","v":"PRINCIPAL"},null,"Full name",{"$f":"IF('Gen Info'!F9=\"\",\"\",'Gen Info'!F9)","v":"HANS RAJ JOSHI"}]
[]
[]
[]
[]
[null,"Notes:-"]
[null,"1. Government deductors to fill information in item 1 if tax is paid without production of an income tax challan and in item II if tax is paid accompanied by an income tax callan."]
[]
[]
[null,"2. The deductor shall furnish the address of the Commissioner of Income tax (TDS) having jurisdiction as regards TDS statements of the assessee."]
[]
[]
[null,"3. If an assessee is employed under one employer only during the year, certificate is Form No. 16 issued for the quarter ending on 31st March of the financial year shall contain the details of tax deducted and deposited for all the quarters of the financial year. "]
[]
[]
[]
[null,"4. If an assessee is employed under more than one employer during the year, each of the employer shall issue Part A of the certificate in Form No. 16 pertaining to the period for which such assessee was employed with each of the employers. Part B (Annexure) of the certificate in Form No. 16 may be issued by each of the employers or the last employer at the option of the assesee. "]
[]
[]
[]
[]
[null,"5. In items I and II in column for tax deposited in respect of deductee. Furnish total amount of TDS and education cess. "]

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{"sheet":"us 89(1)","index":11,"n_rows":31,"n_cols":17,"rows_kept":31,"cut":false,"hidden":true,"merged":[[29,15,30,15],[27,1,27,11],[28,1,28,11],[29,1,29,11],[27,12,27,14],[28,12,28,14],[29,12,29,14],[18,12,18,14],[19,1,19,11],[19,12,19,14],[9,1,9,11],[9,12,9,14],[10,1,10,11],[10,12,10,14],[12,1,12,11],[12,12,12,14],[13,1,13,11],[13,12,13,14],[11,1,11,11],[11,12,11,14],[5,1,5,11],[5,12,5,14],[6,1,6,11],[6,12,6,14],[7,1,7,11],[7,12,7,14],[26,1,26,11],[26,12,26,14],[20,1,20,11],[20,12,20,14],[21,1,21,11],[22,1,22,11],[21,12,21,14],[22,12,22,14],[23,1,23,11],[23,12,23,14],[24,1,24,11],[25,1,25,11],[24,12,24,14],[25,12,25,14],[10,16,10,19],[15,16,31,19],[16,1,16,11],[16,12,16,14],[17,1,17,11],[17,12,17,14],[18,1,18,11],[17,15,19,15],[31,1,31,15],[30,1,30,11],[30,12,30,14],[14,1,14,11],[14,12,14,14],[15,1,15,11],[15,12,15,14],[11,16,13,19],[20,15,22,15],[14,16,14,19],[1,1,1,14],[1,16,2,19],[2,1,2,3],[2,4,2,14],[3,1,3,3],[3,4,3,14],[3,16,3,19],[4,1,4,3],[4,4,4,7],[4,8,4,11],[4,12,4,14],[4,16,9,19],[8,1,8,11],[8,12,8,14]]}
[]
[null,"CALCULATION OF RELIEF UNDER SECTION 89 (1)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1- loZizFke vius ,fj;j dks xr foÙkh; o\"kksZa ds vuqlkj foHkkftr djsaA"]
[null,"NAME",null,null,{"$f":"'Gen Info'!C5","v":"HANS RAJ JOSHI"}]
[null,"ADDRESS",null,null,{"$f":"'Gen Info'!F6","v":"GOVT SENIOR SECONDARY SCHOOL RAJPURA PIPERAN,SRI GANGANAGAR"},null,null,null,null,null,null,null,null,null,null,2]
[null,"PAN",null,null,{"$f":"'Gen Info'!C9","v":"XXXXX1234X"},null,null,null,"CATEGORY",null,null,null,{"$f":"IF(Master!M93=1,\"Individual below 60 Yrs\",IF(Master!M93=2,\"Senior citizen above 60 Yrs\",\"Super Sr Citizen above 80 yrs\"))","v":"Individual below 60 Yrs"},null,null,null,"2- vc lEcfU/kr foÙkh; o\"kksZa ds QkWeZ 16 vFkok ITR ls dj ;ksX; vk; dks lEcfU/kr lsYl esa Hkjuk gSA"]
[null,"FINANCIAL YEAR- 2016-17",null,null,null,null,null,null,null,null,null,null,"INCOME ( Rs )"]
[null,"Enter net taxable income for 2016-17 (as per ITR/Form-16) "]
[null,"Enter arrears relates to 2016-17"]
[null,"FINANCIAL YEAR- 2017-18",null,null,null,null,null,null,null,null,null,null,"INCOME ( Rs )"]
[null,"Enter net taxable income for 2017-18 (as per ITR/Form-16) ",null,null,null,null,null,null,null,null,null,null,400000]
[null,"Enter arrears relates to 2017-18",null,null,null,null,null,null,null,null,null,null,30000]
[null,"FINANCIAL YEAR- 2018-19",null,null,null,null,null,null,null,null,null,null,"INCOME ( Rs )",null,null,null,"3- dj ;ksX; vk; og vk; gS ftl ij ml foÙkh; o\"kZ esa fu/kkZfjr vk;dj nj ls vk;dj dh x.kuk dh tkrh gSA "]
[null,"Enter net taxable income for 2018-19 (as per ITR/Form-16) ",null,null,null,null,null,null,null,null,null,null,700000]
[null,"Enter arrears relates to 2018-19",null,null,null,null,null,null,null,null,null,null,40000]
[null,"FINANCIAL YEAR- 2019-20",null,null,null,null,null,null,null,null,null,null,"INCOME ( Rs )"]
[null,"Enter net taxable income for 2019-20 (as per ITR/Form-16) ",null,null,null,null,null,null,null,null,null,null,850000,null,null,null,"4- vc bl QkWeZ esa lEcfU/kr foÙkh; o\"kZ  dh dj ;ksX; vk; ,oa ml o\"kZ ls lEcfU/kr ,fj;j dh jkf'k HkjsaA /;ku jgs foÙkh; o\"kZ 2021&22 ds fy, Hkjh x;h dj ;ksX; vk; esa lEiw.kZ ,fj;j dh jkf'k tqMh gksA vc vxyh 'khV 'form10E' esa 'GENERATE FORM 10E' cVu nckdj QkWeZ 10E, Generate djsaA izkIr NwV dh jkf'k dks 'deduction' 'khV esa lsy Q20 esa /kkjk 89(1) ds rgr jkgr esa HkjsaA "]
[null,"Enter arrears relates to 2019-20",null,null,null,null,null,null,null,null,null,null,50000,null,null,"For FY 2020-21"]
[null,"FINANCIAL YEAR- 2020-21",null,null,null,null,null,null,null,null,null,null,"INCOME ( Rs )",null,null,"Select Regime Type"]
[null,"Enter net taxable income for 2020-21 (as per ITR/Form-16) ",null,null,null,null,null,null,null,null,null,null,510000]
[null,"Enter arrears relates to 2020-21",null,null,null,null,null,null,null,null,null,null,60000]
[null,"FINANCIAL YEAR- 2021-22",null,null,null,null,null,null,null,null,null,null,"INCOME ( Rs )"]
[null,"Enter net taxable income for 2021-22 (as per ITR/Form-16) ",null,null,null,null,null,null,null,null,null,null,510000]
[null,"Enter arrears relates to 2021-22",null,null,null,null,null,null,null,null,null,null,60000]
[null,"FINANCIAL YEAR- 2022-23",null,null,null,null,null,null,null,null,null,null,"INCOME ( Rs )"]
[null,"Enter net taxable income for 2022-23 (as per ITR/Form-16) ",null,null,null,null,null,null,null,null,null,null,650000]
[null,"Enter arrears relates to 2022-23",null,null,null,null,null,null,null,null,null,null,60000]
[null,"FINANCIAL YEAR- 2023-24",null,null,null,null,null,null,null,null,null,null,"INCOME ( Rs )"]
[null,"Enter net taxable income for 2023-24 (as per ITR/Form-16) ",null,null,null,null,null,null,null,null,null,null,670000]
[null,"Enter arrears relates to 2023-24",null,null,null,null,null,null,null,null,null,null,7000]
[null,"FINANCIAL YEAR- 2024-25",null,null,null,null,null,null,null,null,null,null,"INCOME ( Rs )",null,null,"for FY 2024-25 Regime Type will be auto select as per assesment sheet"]
[null,"Enter net taxable income for 2024-25 including entire arrears received (as per ITR/Form-16) ",null,null,null,null,null,null,null,null,null,null,{"$f":"Assesment!Q52","v":1268930}]

{"sheet":"Form 10E","index":12,"n_rows":48,"n_cols":18,"rows_kept":48,"cut":false,"hidden":true,"merged":[[39,1,39,2],[39,3,39,4],[39,5,39,6],[39,7,39,8],[39,9,39,10],[39,11,39,12],[39,13,39,14],[40,1,40,2],[40,3,40,4],[40,5,40,6],[40,7,40,8],[40,9,40,10],[40,11,40,12],[40,13,40,14],[36,3,36,4],[36,5,36,6],[36,7,36,8],[36,9,36,10],[36,11,36,12],[37,1,37,2],[37,3,37,4],[37,5,37,6],[37,7,37,8],[37,9,37,10],[37,11,37,12],[37,13,37,14],[38,1,38,2],[38,3,38,4],[38,5,38,6],[38,7,38,8],[35,9,35,10],[35,11,35,12],[35,13,35,14],[34,1,34,2],[34,3,34,4],[34,5,34,6],[34,7,34,8],[34,9,34,10],[34,11,34,12],[34,13,34,14],[35,1,35,2],[35,3,35,4],[35,5,35,6],[35,7,35,8],[38,9,38,10],[38,11,38,12],[38,13,38,14],[36,13,36,14],[36,1,36,2],[31,13,31,14],[33,1,33,2],[33,3,33,4],[33,5,33,6],[33,7,33,8],[33,9,33,10],[33,11,33,12],[33,13,33,14],[31,1,31,2],[31,3,31,4],[31,5,31,6],[31,7,31,8],[31,9,31,10],[31,11,31,12],[32,1,32,2],[32,3,32,4],[32,5,32,6],[32,7,32,8],[32,9,32,10],[32,11,32,12],[32,13,32,14],[29,1,29,14],[30,1,30,2],[30,3,30,4],[30,5,30,6],[30,7,30,8],[30,9,30,10],[30,11,30,12],[30,13,30,14],[13,1,13,14],[8,12,8,14],[25,1,25,11],[25,12,25,14],[26,1,26,11],[26,12,26,14],[27,1,27,11],[27,12,27,14],[9,1,9,11],[9,12,9,14],[10,1,10,11],[10,12,10,14],[22,1,22,11],[22,12,22,14],[23,1,23,11],[23,12,23,14],[24,1,24,11],[24,12,24,14],[17,11,17,14],[19,1,19,14],[20,1,20,11],[20,12,20,14],[21,1,21,11],[21,12,21,14],[30,17,30,20],[29,17,29,20],[26,17,27,20],[47,1,48,15],[42,5,43,8],[16,2,16,3],[7,1,7,14],[1,1,1,14],[2,1,2,14],[3,1,3,3],[3,4,3,14],[4,1,4,3],[4,4,4,14],[5,1,5,3],[5,4,5,8],[5,9,5,10],[5,11,5,14],[6,1,6,14],[14,1,14,14],[8,1,8,11],[11,1,11,11],[11,12,11,14],[12,1,12,11],[12,12,12,14]]}
[]
[null,"FORM NO. 10 E (See rule 21AA)"]
[null,"Form for furnishing particulars of income undr scetion 192(2A) for year ending 31st March 2025 for claiming relief under section 89(1) by a Government servant or an employee in a company, co-operative society, local authority, university, institution, association or body."]
[null,"Name",null,null,{"$f":"PROPER(IF('us 89(1)'!E3=\"\",\"\",'us 89(1)'!E3))","v":"Hans Raj Joshi"}]
[null,"Address",null,null,{"$f":"UPPER(IF('us 89(1)'!E4=\"\",\"\",'us 89(1)'!E4))","v":"GOVT SENIOR SECONDARY SCHOOL RAJPURA PIPERAN,SRI GANGANAGAR"}]
[null,"PAN",null,null,{"$f":"UPPER(IF('us 89(1)'!E5=\"\",\"\",'us 89(1)'!E5))","v":"XXXXX1234X"},null,null,null,null,"Status",null,"Indian Resident "]
[]
[null,"Particulars of Income referred to in rule 21A of the Income tax Rules, 1962, during the previous year relevant to assessment year 2025-26"]
[null,"1. (a) Salary received in arrears or in advance during 2024-25 in accordance with the provision of sub-rule (2) of rule 21A",null,null,null,null,null,null,null,null,null,null,{"$f":"'us 89(1)'!M8+'us 89(1)'!M11+'us 89(1)'!M14+'us 89(1)'!M17+'us 89(1)'!M20+'us 89(1)'!M23+'us 89(1)'!M26+'us 89(1)'!M29","v":307000}]
[null,"(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 (3) of rule 21A",null,null,null,null,null,null,null,null,null,null,"Not applicable "]
[null,"(c) Payment in the nature of compensation from the employer or former employer at or in connection with termination of employment after continuous service of not less than 3 years in accordance with the provisions of sub-rule (4) of rule 21A",null,null,null,null,null,null,null,null,null,null,"Not applicable "]
[null,"(d) Payment in commutation of pension in accordance with the provisions of sub-rule (5) of rule 21A",null,null,null,null,null,null,null,null,null,null,"Not applicable "]
[null,"2. Detailed particulars of payments referred to above may be given in Annexure I, II, IIA, III or IV as the case may be ",null,null,null,null,null,null,null,null,null,null,"Annexure- I"]
[null,"Verification "]
[null,"I do hereby declare that what is stated above is true to the best of my knowledge and belief. Verified today "]
[]
[null,"Date:"]
[null,null,null,null,null,null,null,null,null,null,null,"Signature of the employee"]
[]
[null,"ANNEXURE - I"]
[null,"1. Total net taxable Income excluding Salary received in Arrears or advance ",null,null,null,null,null,null,null,null,null,null,{"$f":"M23-M22","v":961930}]
[null,"2. salary received in arrears or advance",null,null,null,null,null,null,null,null,null,null,{"$f":"M9","v":307000}]
[null,"3. Total Income (as increased by salary received in arrears or advance) (Add item 1 and item 2)",null,null,null,null,null,null,null,null,null,null,{"$f":"'us 89(1)'!M31","v":1268930}]
[null,"4. Tax on total income (as per item 3)",null,null,null,null,null,null,null,null,null,null,{"$f":"Control_10E!F22","v":23608}]
[null,"5. Tax on total income (as per item 1)",null,null,null,null,null,null,null,null,null,null,{"$f":"Control_10E!F10","v":22880}]
[null,"6. Tax on salary received in arrears or advance (Difference of item 4 and item 5)",null,null,null,null,null,null,null,null,null,null,{"$f":"M24-M25","v":728}]
[null,"7. Tax computed in accordance with Table \"A\" (Brought from column 7 of Table \"A\")",null,null,null,null,null,null,null,null,null,null,{"$f":"N41","v":38985},null,null,null,null,"/kkjk 89¼1½ ds ragr NwV ds fy, Deduction sheet ds dkWye Q20 esa Hkjs A'kwU; ls de jkf'k avkus ij NwV 'kwU; gksxh"]
[null,"8. Relief under section 89 (1) (Indicate the difference between the amounts mentioned against items 6 and 7)",null,null,null,null,null,null,null,null,null,null,{"$f":"M26-M27","v":-38257}]
[]
[null,"TABLE \"A\"  (See item 7 of Annexure I)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Relief under secion 89(1) is"]
[null,"Previous Year(s)",null,"Total Net Taxable income of the relevant previous year ",null,"salary received in arrears or advance relating to the relevant previous year as mentioned in col. (1)",null,"Total income (as increased by salry received in arrears or advance) or the relevant previous year mentioned in col. (1) (Add col. 2 and 3)",null,"Tax on total income (as per col. 2)",null,"Tax on total income (as per col. 4)",null,"Difference in tax (Amount under col. 6 minus amount under col. 5)",null,null,null,{"$f":"IF(M28<=0,0,M28)","v":0}]
[null,1,null,2,null,3,null,4,null,5,null,6,null,7]
[null,"2016-17",null,{"$f":"'us 89(1)'!M7","v":0},null,{"$f":"'us 89(1)'!M8","v":0},null,{"$f":"D33+F33","v":0},null,{"$f":"Control_10E!F3","v":0},null,{"$f":"Control_10E!F15","v":0},null,{"$f":"L33-J33","v":0}]
[null,"2017-18",null,{"$f":"'us 89(1)'!M10","v":400000},null,{"$f":"'us 89(1)'!M11","v":30000},null,430000,null,{"$f":"Control_10E!F4","v":7725},null,{"$f":"Control_10E!F16","v":9270},null,1545]
[null,"2018-19",null,{"$f":"'us 89(1)'!M13","v":700000},null,{"$f":"'us 89(1)'!M14","v":40000},null,740000,null,{"$f":"Control_10E!F5","v":54600},null,{"$f":"Control_10E!F17","v":62920},null,8320]
[null,"2019-20",null,{"$f":"'us 89(1)'!M16","v":850000},null,{"$f":"'us 89(1)'!M17","v":50000},null,900000,null,{"$f":"Control_10E!F6","v":85800},null,{"$f":"Control_10E!F18","v":96200},null,10400]
[null,"2020-21",null,{"$f":"'us 89(1)'!M19","v":510000},null,{"$f":"'us 89(1)'!M20","v":60000},null,570000,null,{"$f":"Control_10E!F7","v":14040},null,{"$f":"Control_10E!F19","v":20280},null,6240]
[null,"2021-22",null,{"$f":"'us 89(1)'!M22","v":510000},null,{"$f":"'us 89(1)'!M23","v":60000},null,570000,null,{"$f":"Control_10E!F8","v":14040},null,{"$f":"Control_10E!F20","v":20280},null,6240]
[null,"2022-23",null,{"$f":"'us 89(1)'!M25","v":650000},null,{"$f":"'us 89(1)'!M26","v":60000},null,710000,null,{"$f":"Control_10E!F9","v":28600},null,{"$f":"Control_10E!F21","v":34840},null,6240]
[null,"2023-24",null,{"$f":"'us 89(1)'!M28","v":670000},null,{"$f":"'us 89(1)'!M29","v":7000},null,{"$f":"D40+F40","v":677000},null,{"$f":"Control_10E!F10","v":22880},null,{"$f":"Control_10E!F22","v":23608},null,{"$f":"L40-J40","v":728}]
[null,"Total",null,null,null,null,null,null,null,null,null,null,null,{"$f":"N33+N34+N35+N36+N37+N38+N39","v":38985}]
[]
[]
[]
[]
[]
[]
[null,"Disclaimer: -All care has been taken to keep the information upto date and correct and is for educational purpose only. You are encouraged to consult your Accountant or Advisor before taking any decesion based on this calculator"]

{"sheet":"Control_10E","index":13,"n_rows":34,"n_cols":14,"rows_kept":34,"cut":false,"hidden":true,"merged":[[0,0,0,5],[28,5,29,5],[26,5,27,5],[32,5,33,5],[30,5,31,5],[13,6,13,7],[13,8,13,10],[1,6,1,7],[1,8,1,10],[12,0,12,5]]}
["Tax on income excluding arrears",null,null,null,null,null,null,null,null,null,null,null,"control button 89(1)"]
["year","amount","TAX","surcharge","edu. cess","total","OLD TAX REGIME",null,"NEW TAX REGIME",null,null,{"$f":"Assesment!P3","v":"2"},2,"20-21"]
["2016-17",{"$f":"'Form 10E'!D33","v":0},{"$f":"H3","v":0},null,{"$f":"ROUND((C3*0.03),0)","v":0},{"$f":"C3+D3+E3","v":0},{"$f":"IF($B3>1000000, 125000+($B3-1000000)*0.3, IF($B3>500000, 25000+($B3-500000)*0.2, IF($B3>250000, ($B3-250000)*0.1, 0)))","v":0},{"$f":"IF(B3<500001,G3-MIN(G3,5000),G3)","v":0}]
["2017-18",{"$f":"'Form 10E'!D34","v":400000},{"$f":"H4","v":7500},{"$f":"IF(B4>10000000,C4*0.15,0)","v":0},{"$f":"ROUND((C4*0.03),0)","v":225},7725,{"$f":"IF($B4>1000000, 112500+($B4-1000000)*0.3, IF($B4>500000, 12500+($B4-500000)*0.2, IF($B4>250000, ($B4-250000)*0.05, 0)))","v":7500},{"$f":"IF($B4<350001,G4-MIN(G4,2500),G4)","v":7500},null,null,null,null,2,"21-22"]
["2018-19",{"$f":"'Form 10E'!D35","v":700000},{"$f":"H5","v":52500},null,{"$f":"ROUND((C5*0.04),0)","v":2100},54600,{"$f":"IF($B5>1000000, 112500+($B5-1000000)*0.3, IF($B5>500000, 12500+($B5-500000)*0.2, IF($B5>250000, ($B5-250000)*0.05, 0)))","v":52500},{"$f":"IF($B5<350001,G5-MIN(G5,2500),G5)","v":52500}]
["2019-20",{"$f":"'Form 10E'!D36","v":850000},{"$f":"H6","v":82500},null,3300,85800,{"$f":"IF($B6>1000000, 112500+($B6-1000000)*0.3, IF($B6>500000, 12500+($B6-500000)*0.2, IF($B6>250000, ($B6-250000)*0.05, 0)))","v":82500},{"$f":"IF(B6<500001,G6-MIN(G6,12500),G6)","v":82500}]
["2020-21",{"$f":"'Form 10E'!D37","v":510000},{"$f":"IF($M$2=2,K7,IF(B7<=500000,H7,G7))","v":13500},null,540,14040,{"$f":"ROUND(IF(B7<=250000,0,IF(B7<=500000,(B7-250000)*0.05,IF(B7<=1000000,12500+(B7-500000)*0.2,IF(B7>1000000,112500+(B7-1000000)*0.3,\"0\")))),0)","v":14500},{"$f":"IF(AND(B7<=500000,G7>=12500),G7-12500,IF(AND(B7<=500000,G7<12500),0,G7))","v":14500},{"$f":"ROUND(IF(B7<=250000,0,IF(B7<=500000,(B7-250000)*0.05,IF(B7<=750000,12500+(B7-500000)*0.1,IF(B7<=1000000,37500+(B7-750000)*0.15,IF(B7<=1250000,75000+(B7-1000000)*0.2,IF(B7<=1500000,125000+(B7-1250000)*0.25,IF(B7>1500000,187500+(B7-1500000)*0.3,\"0\"))))))),0)","v":13500},{"$f":"IF(AND(B7<=500000,I7>=12500),I7-12500,IF(AND(B7<=500000,I7<12500),0,I7))","v":13500},{"$f":"IF(B7<=500000,J7,I7)","v":13500}]
["2021-22",{"$f":"'Form 10E'!D38","v":510000},{"$f":"IF($M$4=2,K8,IF(B8<=500000,H8,G8))","v":13500},null,540,14040,{"$f":"ROUND(IF(B8<=250000,0,IF(B8<=500000,(B8-250000)*0.05,IF(B8<=1000000,12500+(B8-500000)*0.2,IF(B8>1000000,112500+(B8-1000000)*0.3,\"0\")))),0)","v":14500},{"$f":"IF(AND(B8<=500000,G8>=12500),G8-12500,IF(AND(B8<=500000,G8<12500),0,G8))","v":14500},{"$f":"ROUND(IF(B8<=250000,0,IF(B8<=500000,(B8-250000)*0.05,IF(B8<=750000,12500+(B8-500000)*0.1,IF(B8<=1000000,37500+(B8-750000)*0.15,IF(B8<=1250000,75000+(B8-1000000)*0.2,IF(B8<=1500000,125000+(B8-1250000)*0.25,IF(B8>1500000,187500+(B8-1500000)*0.3,\"0\"))))))),0)","v":13500},{"$f":"IF(AND(B8<=500000,I8>=12500),I8-12500,IF(AND(B8<=500000,I8<12500),0,I8))","v":13500},{"$f":"IF(B8<=500000,J8,I8)","v":13500}]
["2022-23",{"$f":"'Form 10E'!D39","v":650000},{"$f":"IF($M$9=2,K9,IF(B9<=500000,H9,G9))","v":27500},null,1100,28600,{"$f":"ROUND(IF(B9<=250000,0,IF(B9<=500000,(B9-250000)*0.05,IF(B9<=1000000,12500+(B9-500000)*0.2,IF(B9>1000000,112500+(B9-1000000)*0.3,\"0\")))),0)","v":42500},{"$f":"IF(AND(B9<=500000,G9>=12500),G9-12500,IF(AND(B9<=500000,G9<12500),0,G9))","v":42500},{"$f":"ROUND(IF(B9<=250000,0,IF(B9<=500000,(B9-250000)*0.05,IF(B9<=750000,12500+(B9-500000)*0.1,IF(B9<=1000000,37500+(B9-750000)*0.15,IF(B9<=1250000,75000+(B9-1000000)*0.2,IF(B9<=1500000,125000+(B9-1250000)*0.25,IF(B9>1500000,187500+(B9-1500000)*0.3,\"0\"))))))),0)","v":27500},{"$f":"IF(AND(B9<=500000,I9>=12500),I9-12500,IF(AND(B9<=500000,I9<12500),0,I9))","v":27500},{"$f":"IF(B9<=500000,J9,I9)","v":27500},null,2,"22-23"]
["2023-24",{"$f":"'Form 10E'!D40","v":670000},{"$f":"IF($M$9=2,K10,IF(B10<=500000,H10,G10))","v":22000},null,880,22880,{"$f":"ROUND(IF(B10<=250000,0,IF(B10<=500000,(B10-250000)*0.05,IF(B10<=1000000,12500+(B10-500000)*0.2,IF(B10>1000000,112500+(B10-1000000)*0.3,\"0\")))),0)","v":46500},{"$f":"IF(AND(B10<=500000,G10>=12500),G10-12500,IF(AND(B10<=500000,G10<12500),0,G10))","v":46500},{"$f":"ROUND(IF(B10<=300000,0,IF(B10<=600000,(B10-300000)*0.05,IF(B10<=900000,15000+(B10-600000)*0.1,IF(B10<=1200000,45000+(B10-900000)*0.15,IF(B10<=1500000,75000+(B10-1000000)*0.2,IF(B10>1500000,150000+(B10-1500000)*0.3,\"0\")))))),0)","v":22000},{"$f":"IF(AND(B10<=700000,I10>=25000),I10-25000,IF(AND(B10<=500000,I10<25000),0,I10))","v":22000},{"$f":"IF(B10<=700000,J10,I10)","v":22000},null,2,"23-24"]
["2024-25",{"$f":"'Form 10E'!$M$21","v":961930},{"$f":"IF($L$2=\"2\",K11,IF(B11<=500000,H11,G11))","v":46193},null,{"$f":"ROUND((C11*0.04),0)","v":1848},{"$f":"C11+D11+E11","v":48041},{"$f":"ROUND(IF(B11<=250000,0,IF(B11<=500000,(B11-250000)*0.05,IF(B11<=1000000,12500+(B11-500000)*0.2,IF(B11>1000000,112500+(B11-1000000)*0.3,\"0\")))),0)","v":104886},{"$f":"IF(AND(B11<=500000,G11>=12500),G11-12500,IF(AND(B11<=500000,G11<12500),0,G11))","v":104886},{"$f":"ROUND(IF(B11<=300000,0,IF(B11<=700000,(B11-300000)*0.05,IF(B11<=1000000,20000+(B11-700000)*0.1,IF(B11<=1200000,50000+(B11-1000000)*0.15,IF(B11<=1500000,80000+(B11-1200000)*0.2,IF(B11>1500000,140000+(B11-1500000)*0.3,\"0\")))))),0)","v":46193},{"$f":"IF(AND(B11<=700000,I11>=25000),I11-25000,IF(AND(B11<=500000,I11<25000),0,I11))","v":46193},{"$f":"IF(B11<=700000,J11,I11)","v":46193}]
[]
["Tax on income including arrears"]
["year","amount","TAX","surcharge","edu. cess","total","OLD TAX REGIME",null,"NEW TAX REGIME"]
["2016-17",{"$f":"'Form 10E'!H33","v":0},{"$f":"H15","v":0},{"$f":"IF(B15>10000000,C15*0.15,0)","v":0},{"$f":"ROUND((C15*0.03),0)","v":0},{"$f":"C15+D15+E15","v":0},{"$f":"IF($B15>1000000, 125000+($B15-1000000)*0.3, IF($B15>500000, 25000+($B15-500000)*0.2, IF($B15>250000, ($B15-250000)*0.1, 0)))","v":0},{"$f":"IF(B15<500001,G15-MIN(G15,5000),G15)","v":0}]
["2017-18",{"$f":"'Form 10E'!H34","v":430000},{"$f":"H16","v":9000},{"$f":"IF(B16>10000000,C16*0.15,0)","v":0},{"$f":"ROUND((C16*0.03),0)","v":270},9270,{"$f":"IF($B16>1000000, 112500+($B16-1000000)*0.3, IF($B16>500000, 12500+($B16-500000)*0.2, IF($B16>250000, ($B16-250000)*0.05, 0)))","v":9000},{"$f":"IF($B16<350001,G16-MIN(G16,2500),G16)","v":9000}]
["2018-19",{"$f":"'Form 10E'!H35","v":740000},{"$f":"H17","v":60500},null,{"$f":"ROUND((C17*0.04),0)","v":2420},62920,{"$f":"IF($B17>1000000, 112500+($B17-1000000)*0.3, IF($B17>500000, 12500+($B17-500000)*0.2, IF($B17>250000, ($B17-250000)*0.05, 0)))","v":60500},{"$f":"IF($B17<350001,G17-MIN(G17,2500),G17)","v":60500}]
["2019-20",{"$f":"'Form 10E'!H36","v":900000},{"$f":"H18","v":92500},null,3700,96200,{"$f":"IF($B18>1000000, 112500+($B18-1000000)*0.3, IF($B18>500000, 12500+($B18-500000)*0.2, IF($B18>250000, ($B18-250000)*0.05, 0)))","v":92500},{"$f":"IF(B18<500001,G18-MIN(G18,12500),G18)","v":92500}]
["2020-21",{"$f":"'Form 10E'!H37","v":570000},{"$f":"IF($M$2=2,K19,IF(B19<=500000,H19,G19))","v":19500},null,780,20280,{"$f":"ROUND(IF(B19<=250000,0,IF(B19<=500000,(B19-250000)*0.05,IF(B19<=1000000,12500+(B19-500000)*0.2,IF(B19>1000000,112500+(B19-1000000)*0.3,\"0\")))),0)","v":26500},{"$f":"IF(AND(B19<=500000,G19>=12500),G19-12500,IF(AND(B19<=500000,G19<12500),0,G19))","v":26500},{"$f":"ROUND(IF(B19<=250000,0,IF(B19<=500000,(B19-250000)*0.05,IF(B19<=750000,12500+(B19-500000)*0.1,IF(B19<=1000000,37500+(B19-750000)*0.15,IF(B19<=1250000,75000+(B19-1000000)*0.2,IF(B19<=1500000,125000+(B19-1250000)*0.25,IF(B19>1500000,187500+(B19-1500000)*0.3,\"0\"))))))),0)","v":19500},{"$f":"IF(AND(B19<=500000,I19>=12500),I19-12500,IF(AND(B19<=500000,I19<12500),0,I19))","v":19500},{"$f":"IF(B19<=500000,J19,I19)","v":19500}]
["2021-22",{"$f":"'Form 10E'!H38","v":570000},{"$f":"IF($M$4=2,K20,IF(B20<=500000,H20,G20))","v":19500},null,780,20280,{"$f":"ROUND(IF(B20<=250000,0,IF(B20<=500000,(B20-250000)*0.05,IF(B20<=1000000,12500+(B20-500000)*0.2,IF(B20>1000000,112500+(B20-1000000)*0.3,\"0\")))),0)","v":26500},{"$f":"IF(AND(B20<=500000,G20>=12500),G20-12500,IF(AND(B20<=500000,G20<12500),0,G20))","v":26500},{"$f":"ROUND(IF(B20<=250000,0,IF(B20<=500000,(B20-250000)*0.05,IF(B20<=750000,12500+(B20-500000)*0.1,IF(B20<=1000000,37500+(B20-750000)*0.15,IF(B20<=1250000,75000+(B20-1000000)*0.2,IF(B20<=1500000,125000+(B20-1250000)*0.25,IF(B20>1500000,187500+(B20-1500000)*0.3,\"0\"))))))),0)","v":19500},{"$f":"IF(AND(B20<=500000,I20>=12500),I20-12500,IF(AND(B20<=500000,I20<12500),0,I20))","v":19500},{"$f":"IF(B20<=500000,J20,I20)","v":19500}]
["2022-23",{"$f":"'Form 10E'!H39","v":710000},{"$f":"IF($M$9=2,K21,IF(B21<=500000,H21,G21))","v":33500},null,1340,{"$f":"C21+D21+E21","v":34840},{"$f":"ROUND(IF(B21<=250000,0,IF(B21<=500000,(B21-250000)*0.05,IF(B21<=1000000,12500+(B21-500000)*0.2,IF(B21>1000000,112500+(B21-1000000)*0.3,\"0\")))),0)","v":54500},{"$f":"IF(AND(B21<=500000,G21>=12500),G21-12500,IF(AND(B21<=500000,G21<12500),0,G21))","v":54500},{"$f":"ROUND(IF(B21<=250000,0,IF(B21<=500000,(B21-250000)*0.05,IF(B21<=750000,12500+(B21-500000)*0.1,IF(B21<=1000000,37500+(B21-750000)*0.15,IF(B21<=1250000,75000+(B21-1000000)*0.2,IF(B21<=1500000,125000+(B21-1250000)*0.25,IF(B21>1500000,187500+(B21-1500000)*0.3,\"0\"))))))),0)","v":33500},{"$f":"IF(AND(B21<=500000,I21>=12500),I21-12500,IF(AND(B21<=500000,I21<12500),0,I21))","v":33500},{"$f":"IF(B21<=500000,J21,I21)","v":33500}]
["2023-24",{"$f":"'Form 10E'!H40","v":677000},{"$f":"IF($M$9=2,K22,IF(B22<=500000,H22,G22))","v":22700},null,908,23608,{"$f":"ROUND(IF(B22<=250000,0,IF(B22<=500000,(B22-250000)*0.05,IF(B22<=1000000,12500+(B22-500000)*0.2,IF(B22>1000000,112500+(B22-1000000)*0.3,\"0\")))),0)","v":47900},{"$f":"IF(AND(B22<=500000,G22>=12500),G22-12500,IF(AND(B22<=500000,G22<12500),0,G22))","v":47900},{"$f":"ROUND(IF(B22<=300000,0,IF(B22<=600000,(B22-300000)*0.05,IF(B22<=900000,15000+(B22-600000)*0.1,IF(B22<=1200000,45000+(B22-900000)*0.15,IF(B22<=1500000,75000+(B22-1000000)*0.2,IF(B22>1500000,150000+(B22-1500000)*0.3,\"0\")))))),0)","v":22700},{"$f":"IF(AND(B22<=500000,I22>=12500),I22-12500,IF(AND(B22<=500000,I22<12500),0,I22))","v":22700},{"$f":"IF(B22<=500000,J22,I22)","v":22700}]
["2024-25",{"$f":"'Form 10E'!$M$23","v":1268930},{"$f":"IF($L$2=\"2\",K23,IF(B23<=500000,H23,G23))","v":93786},null,3751,97537,193179,193179,{"$f":"ROUND(IF(B23<=300000,0,IF(B23<=700000,(B23-300000)*0.05,IF(B23<=1000000,20000+(B23-700000)*0.1,IF(B23<=1200000,50000+(B23-1000000)*0.15,IF(B23<=1500000,80000+(B23-1200000)*0.2,IF(B23>1500000,140000+(B23-1500000)*0.3,\"0\")))))),0)","v":93786},{"$f":"IF(AND(B23<=700000,I23>=25000),I23-25000,IF(AND(B23<=500000,I23<25000),0,I23))","v":93786},{"$f":"IF(B23<=700000,J23,I23)","v":93786}]
[]
[]
[]
[null,null,null,null,null,"2017-17","IF($B3>1000000, 125000+($B3-1000000)*0.3, IF($B3>500000, 25000+($B3-500000)*0.2, IF($B3>250000, ($B3-250000)*0.1, 0)))"]
[null,null,null,null,null,null,"IF(B3<500001,G3-MIN(G3,5000),G3)"]
[null,null,null,null,null,"2017-18","IF($B3>1000000, 112500+($B3-1000000)*0.3, IF($$B3>500000, 12500+($B3-500000)*0.2, IF($B3>250000, ($B3-250000)*0.05, 0)))"]
[null,null,null,null,null,null,"IF($B3<350001,G3-MIN(G3,2500),G3)"]
[null,null,null,null,null,"2018-19","IF($B4>1000000, 112500+($B4-1000000)*0.3, IF($$B4>500000, 12500+($B4-500000)*0.2, IF($B4>250000, ($B4-250000)*0.05, 0)))"]
[null,null,null,null,null,null,"IF($B4<350001,G4-MIN(G4,2500),G4)"]
[null,null,null,null,null,"2019-20","IF($B5>1000000, 112500+($B5-1000000)*0.3, IF($B5>500000, 12500+($B5-500000)*0.2, IF($B5>250000, ($B5-250000)*0.05, 0)))"]
[null,null,null,null,null,null,"IF(B5<500001,G5-MIN(G5,12500),G5)"]

{"sheet":"RULES","index":14,"n_rows":129,"n_cols":2,"rows_kept":129,"cut":false,"hidden":true,"merged":[[0,0,0,1]]}
["                  Brief detail of Information and RULES for(Rates,Deductions,Exemption etc.)                                                                             ( Mini Ready Reckoner)"]
[null,"  Select and click any rule to know the brief detail about the taxation Rules & Informations."]
[1,"New Tax  Rates  for Financial-Year 2020-21, Assessment Year 2021-2022 in Old and New Regime"]
[2,"Some  Exempted Receipts / Special allowances &  Perquisite which are not chargable to tax in Old regime"]
[3,"Some Exempted Income ( to be shown while Return filing) "]
[4,"T A X   R U L E S  &  O T H E R   U S E F U L   I N F O R M A T I O N S"]
["I","HRA exemption-u/s 10(13A)"]
["II","Standard deduction u/s 16 (1a) instead of Transport allowance and Medical Reimbursement"]
["III","Reimbursement of Medical bills "]
["IV"," u/s(5) LTA  Exemption "]
["V","Deduction u/s 24  and Relief u/s 80EE or 80EEA on interest on housing loan."]
["VI","u/s 80CCE & 80CCD Maximum Exemption "]
["VII","Rajiv Gandhi Equity Savings Scheme "]
["VIII","u/s 80D Medical Insurance"]
["IX","u/s 80DD Deduction in respect of medical treatment of handicapped dependents"]
["X","u/s 80DDB Deduction in respect of medical treatment for specified ailments or diseases"]
["XI","u/s 80E Interest repayment on education loan"]
["XII","u/s 80G Donations given for certain charities "]
["XIII","u/s 80GG If Assesse is not getting  HRA,  but living in rented house,"]
["XIV","u/s 80U If assesse have a permanent physical disability "]
["XV","u/s 80TTA/80TTB Deduction on interest Income."]
[5," KNOW MORE about DEDUCTION under Section 80-C"]
["a","Qualifying Investments u/s 80CCE"]
["b","Provident Fund (PF) & Voluntary Provident Fund (VPF) "]
["c","Life Insurance Premiums & Unit linked Insurance Plan (ULIP)"]
["d","Public Provident Fund (PPF):"]
["e","National Savings Certificate (NSC):"]
["f","Home Loan Principal Repayment & Stamp Duty and Registration Charges for a home "]
["g","Tuition  fees  for 2 children "]
["h","Equity Linked Savings Scheme (ELSS)"]
["i","5-Yr bank fixed deposits (FDs)  or 5-Yr post office time deposit (POTD)"]
["j","Pension Funds or Pension Policies "]
["k","Sukanya Samridhi Account"]
["l","Infrastructure Bonds: NABARD rural bonds:"]
["m","Senior Citizen Savings Scheme 2004 (SCSS)"]
[6,"Allowed Deductions & Exemptions under New Income Tax Regime "]
[null,"         TAX  RATES  as per Old Regime --   for Financial Year 2020-21 & Assesment Year 2021-22  "]
[null,"                                                For Individual (MALE & FEMALE)  ASSESSE  "]
[null,"   Net Income Range                                                   Income Tax Rates"]
[null,"  Up to ₹ 2,50,000                                                                    NIL"]
[null,"  ₹ 2,50,001 to ₹ 5,00,000                                       5% on Total Income (-) ₹ 2,50,000"]
[null,"  ₹ 5,00,001 to ₹ 10,00,000                                ₹12,500+20% of Total Income (-) ₹5,00,000"]
[null,"  More than ₹ 10.00,000                                   ₹1,12,500+30% of Total Income (-) ₹10,00,000"]
[null,"Note- (u/s 87A- A rebate upto ₹ 12500/-  for assessee with Income range upto ₹ 5,00,00 will be available in Both Old & New Regime) )"]
[null,"     For SENIOR CITIZEN  ASSESSE (Above 60 Year ) attaining the age during the year "]
[null,"       Net Income Range                                              Income Tax Rates"]
[null,"    Up to  ₹3,00,000                                                           NIL"]
[null,"    ₹3,00,001 to 5,00,000                                                            5% of Total Income(-) ₹3,00,000"]
[null,"    ₹5,00,001 to 10,00,000                                         ₹10,000 +20% of Total Income (-) ₹5,00,000"]
[null,"    More than ₹10.00,000                                       ₹1,10,000 +30% of Total Income (-) ₹10,00,000"]
[null,"Note- (u/s 87A- A rebate upto ₹ 10000/-  for assessee with Income range upto ₹ 5,00,000)"]
[null,"    For VERY SENIOR CITIZEN  ASSESSE (Above 80 Year ) attaining the age during the year "]
[null,"      Net Income Range                                              Income Tax Rates"]
[null,"    Up to ₹5,00,000                                                           NIL"]
[null,"    ₹5,00,001 to ₹10,00,000                                         20% of Total Income (-) ₹10,00,000"]
[null,"    More than ₹10,00,000                                         ₹1,00,000 +30% of Total Income (-) ₹10,00,000"]
["Back ↑    ","Note: 1. Education and Health Cess is 4% of income tax from all Assesse. (as per Finance Act 2018)                                                                                                                                                           .        2. Surcharge on income tax @10% for income above ₹50 Lakh & 15% for income above ₹1crore  "]
[null,"           TAX  RATES as per New Regime -  for financial Year 2020-21 & Assesment Year 2021-22  ( The new scheme is optional in nature )"]
[null,"For Individual (>60Yrs)., Sr. Citizen (60+Yrs.) & Very Sr. Citizen (80+Yrs.) ASSESSE  "]
[null,"Up to – 250000 – Nil"]
[null,"  ₹ 2,50,001 to ₹ 5,00,000                                                 5% on Total Income (-) ₹2,50,000 "]
[null,"  ₹ 5,00,001 to ₹ 7,50,000                                   ₹12,500+10% of Total Income (-) ₹5,00,000"]
[null,"  ₹ 7,50,001 to ₹ 10,00,000                                 ₹37,500+15% of Total Income (-) ₹7,50,000"]
[null,"  ₹ 10,00,001 to ₹ 12,50,000                               ₹75,000+20% of Total Income (-) ₹10,00,000"]
[null,"  ₹ 12,50,001 to ₹ 15,00,000                            ₹1,25,000+25% of Total Income (-) ₹12,50,000"]
[null,"  ₹ 15,00,001 & above                                    ₹1,87,500+30% of Total Income (-) ₹15,00,000"]
["Back ↑    ","Note- (u/s 87A- A rebate upto ₹ 12500/-  for assessee with Income range upto ₹ 5,00,00 will be available in Both Old & New Regime) )"]
[]
[null," Some  Exempted Receipts /Special allowances &  Perquisite which are not chargable to tax are  "]
[null," Exempted Receipts - 1.  L.T.A (as per Rule)                                                            "]
["Back ↑    ","Special allowances Exempted u/s 10(14)                                                                                                                                                                                                                                                                      1. Uniform Allowance (granted to meet the expenditure incurred on purchase or maintenance of uniform to be worn during performance of Official Duty)                                                                                            2. Helper Allowance ( granted to meet exependiture incurred on helper for performance of official duty)                                                                                                                                                                                 3. Academic Allowance (granted for encouraging academic, research & training pursuits) including Newspaper, Generals etc.)                                                                                                                              4. Children Education Allowance ( ₹100 P.M. per child / (₹300 for hostel expenditure) Max of 2 children)                                                                                                                                                             5. Convayance allowance ( granted to meet the expenditure incurred on convayance, while performing official duty.                                                                                                                                                 .   ( Expenditure incured for covering journey between office and residence is not treated as expenditure in performance of official duty. ) "]
[null," Deduction available u/s -16                                                                                                                                                                                                                                                                          1.Standard deduction of  Rs. 50000/- is granted to all salaried employee.whenever Transport allowance and Medical reimbursement are abolished                                                                                                      2. Entertainment allowance (for Govt Employees) Max  ₹5000/-                                                                                                                                                                                                                           3. Professional tax - Professional tax paid by employeer is deducted from Gross salary."]
[null," Perquisite not chargable to tax"]
[null," Free food and beverage 1. Food and non-alcoholic beverages provided in working hours in remote area or an offshore instalation are exempted to tax                                                                                                                                    2. Tea, coffee or non-alcoholic beverages and snaks in working hours are tax free perquisites.                                                                                                                                                                                                                                                            3. Meals (Lunch and / or dinner) in office hours is not taxable. If cost to the employeris  ₹50 (or Less) per meal.  "]
[null," Some Exempted Income are ( to be shown while Return filing) "]
[null,"         1.  Withdrawal / Maturity / Interest received from PF,PPF,Sukanya Samridhi Account, Life Insurance policy, Agriculture. (Max up to ₹5000/- )"]
[null,"         2    Long Term Capital Gain From Shares"]
[null,"         3.   Interest on Saving Bank & Post Office A/c up to  ₹ 10,000/- ( Sec-80TTE) for Individual "]
[null,"         4.   Interest on Saving Bank & Post Office A/c, FD, RD etc up to  ₹ 50,000/- (Sec-80TTE) for Sr. Citizen "]
[null,"Please Note :"]
[null,"(i) Interest earned from all sources are to be included. All interest income (including saving Bank A/C (above ₹10,000 for Individual & ₹50,000 for Sr. Citizen )"]
["Back ↑    ","(II) As per clarification from IT department, all perquisites such as rent-free accommodation, company provided car, free or concessional education facilities, employee stock option plan, free club membership, company provided credit card, gift vouchers, meal coupons, hotel stay beyond 15 days, are fully taxable. "]
["Back ↑    ","T A X   R U L E S  &  O T H E R   U S E F U L   I N F O R M A T I O N S  for"]
["I"," House Rent Allowance exemption-10(13A) = Least amount of anyone (i) 40% of Salary (50%, if house situated in Mumbai, Calcutta, Delhi or Madras)                                                                                                                                                                                                                                   .                                                                                                             or (ii) Actual HRA Recived                                                                                                                                                                                                                                                        .                                                                                                             or (iii) Rent paid minus 10% of salary * Salary= Basic + DA (if part of retirement benefit) + Turnover based Commission                                              Note i. Fully Taxable, if HRA is received by an employee who is living in his own house or if he does not pay any rent                                                                                                                                                          ii. It is mandatory for employee to report PAN of the landlord to the employer if rent paid is more than ₹ 1,00,000 [Circular No. 08 /2013 dated 10th October, 2013]. (In case the landlord does not have PAN, employee should submit a declaration stating the same along with the landlord’s details.)"]
["II       ","Standard deduction of  ₹50000/- is allowed to all salaried employee. In Finace act 2019 standard deduction of Rs. 50,000/- has allowed to all salaried employees.                                              But Transport allowance  & Medical Reimburement are abolished. Whenever an exemption of  up to ₹3200/- per month is cotinue for disabled employees (Blind and Handicapped employees) .                                                                                                                                                                                                                                                                                                                                                                                                        Transport Allowance is granted to an employee to meet expenditure on commuting between place of residence and place of duty"]
["III","Reimbursement of Medical bills has withdrawan and not allowed from finance act 2018. Now it has become a part of Standard deduction of Rs. 50,000/-"]
["IV"," u/s(5) LTA is exempt to the tune of economy class Train/ Air /Recognised public Transport fare for the family to any destination in India, by the shortest route.                                                                                                                   LTA can be claimed twice in a block of 4 calendar year. The current block is from 01.01.2018 to 31.12.2021. For claim, it is must to provide originals tickets etc."]
["   V(a) New Change"," u/s 24 and 80 EE/ 80EEA 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 ₹30,000/- per year. If the loan was taken after Apr 1, 1999 exemption is limited to ₹2,00,000/- per year if the house is self-occupied;                                                                                                                                                                 \nThis 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.                                                                  80EE - In finance bill 2016 (an additional rebate of ₹.50.000/- was given to those assesse, who purchase self ocupied single house and loan has sanctioned between 01/04/2016 to 31/03/2018 with maximum value of ₹ 50 Lacs and sanctioned home loan up to 35 Lacs.). The deduction is allowed untill the loan is repaid.                                                                                                                              Sec 80EEA - In Finance bill 2019 ( a new rebate for purchase first house has been introduced to extend the tax benefit upto Rs. 1,50,000/- for affordable house of stamp duty valued up to               Rs. 45 Lacs and loan sanctioned during the period 01/04/2019 to 31/03.2021)                                                                                                                                            "]
["      (b)","If you have rented out your house, Whole the interest will be eligible for deduction. (after deducting property tax and standard maintenance expenses from rent recived). But maximum interest allowed for deduction is 2,00,000/- only and rest of interest will be adjust while filing of ITR as carryforward of losses."]
["VI","u/s 80CCE- Maximum Exemption up to  ₹1,50,000/-  Investments up to ₹1.5 lac in PF, VPF, PPF, Employee contribution in NPS,Insurance Premium, Housing loan principal repayment, NSC, ELSS, long term bank Fixed Deposit, Post Office Term Deposit, etc. are deductible from the taxable income. There is no limit on individual items, (for example) all 1.5 lac can be invested in NSC or PPF etc.  "]
["VII                                                                                                                                                                     ","u/s 80CCD(1):  Contribution to NPS (by Employee) The Finance Act, 2015 provides that, The contribution made by the employee to the NPS will be subject to the limit of ₹1,50,000.(Sec 80CCE)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    Section 80CCD (2):  Contribution to NPS (by Employer) - Contribution made by the Central Government or any other employer to NPS shall be excluded while computing the limit of Rs1,50,000 Deduction available for the amount paid or deposited by the employer of the assessee in a pension scheme notified or as may be notified by the Central Government subject to a maximum of 10% of salary in the financial year.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    Section 80CCD(1B): Additional depoisiting to New Pension Scheme (NPS) account in Banks/PO  - It will provide an additional deduction of upto ₹ 50,000 over and above the limit of ₹ 1.50 lakh in respect of contributions made to NPS account.\n\n\n"]
["VIII","u/s 80CCG - Rajiv Gandhi Equity Savings Scheme exemption has been abolished in Fianance Act 2017. "]
["IX     ","u/s 80D Medical Insurance Premiums+ Critical Insurance cover Premiuma +Health checkup+ CGHS/ SGHS contributions                                                                                                                                (Mediclaim Insurance & Critical illness Cover from health Insurance Co. or Life Insurance Co. with contribution in CGHS/SGHS & Preventive Health Check upto INR.5000/-) for Self Family & Parents <60 Yrs. or Sr. Citizen. For Very Sr. Citizen abobe 80 Yrs. Expenses on medical treatment.                                                                                                                                                                                                                                                                                           Premium & Health checkup  is exempt up to                                                                                                                                                                                                                                                                                                               1.₹. 25000/- for Self & Family less than 60Yrs.                                                                                                                                                                                                                                                                                 2.₹ 50000/- for Self, Family & Parents below 60 Yrs  (25000/-+25000/-)                                                                                                                                                                                                                               3. ₹ 75000/ for Self, Family & Parents Sr. Citizen –  (25000/-+50000/-)                                                                                                                                                                                                                                                                  4. ₹ 50000/- sr. Citizen above 60 Yrs Self & Family                       "]
["X    ","u/s 80DD Deduction in respect of medical treatment of handicapped dependents is limited to ₹75,000/- per year if the disability is less than 80% and Rs1,25,000/- per year if the disability is more than 80%"]
["XI      ","u/s 80DDB Deduction in respect of medical treatment for specified ailments or diseases for the assesse or dependent can be claimed up to ₹40,000/- per year. If the person being treated is a senior citizen (Age 60+), the exemption can go up to ₹1,00,000/- but any amount received under Medical Insurance Policy will be reduced from the amount of deduction allowed.                                     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.                                                                                                                                                                                                                                                                                  Note:The assessee will be required to obtain a prescription/Certificate from a specialist doctor whether from Govt or Pvt. for the purpose of availing this deduction. "]
["XII","u/s 80E Interest repayment on education loan (taken for higher education from a university of self & dependents) is completely tax exempt"]
["XIII","u/s 80G Donations given for certain charities are tax exempt.NGO,Trust etc. are exempt to the tune of 50%, whereas Govt funds are 100%.                                                                                                                                                               u/s 80GGA - Donations for scientific, social or statistical research or rural development programme or for carrying out an eligible project or scheme or National Urban Poverty Eradication Fund u/s                                                               80GGC -Donation to any political party/electoral trust   "]
["XIV         New","u/s 80GG If you are not getting  HRA, but living in rented house, an exemption is available. This will be calculated as minimum of (25% of total income or rent paid - 10% of total income or ₹ 60,000/- per year)"]
["XV","u/s 80U who suffers from not less than 40 per cent of any disability is eligible for deduction to the extent of ₹ 75,000/- and in case of severe disability to the extent of ₹ 1,25,000/-"]
["XVI","u/s 80TTA/80TTB introduced through Finance Act, 2012. Section 80TTA provides a deduction of up to ₹10,000 on income from interest on saving bank accounts to Individual asessee and                                                                                                                                                                                                                                                                                                      Sec 80TTB introduced through Finance Act, 2018. Which provides a deduction of up to ₹50,000 on income from interest Income from bank & Post Offices ( Savings,FD, RD, MIS,SCSS etc. ) to Sr. Citizen asessee "]
["Back ↑    ","                                       KNOW MORE about DEDUCTION under Section 80-C and chapter VIA "]
[null,"Section 80C of the Income Tax Act allows certain investments and expenditure to be deduct from total income - One must plan investments well and spread it out across the various instruments specified under this section to avail maximum tax benefit. There are no sub-limits and is irrespective of how much you earn and under which tax bracket you fall. Most of the Income Tax payee try to save tax by saving under Section 80C of the Income Tax Act.  However, it is important to know the Section in total. so that one can make best use of the options available for deduction under income tax Act. One important point to note that one can not only save tax by undertaking the specified investments, but some expenditure which you normally incur can also give you the tax exemptions.\n\n\n\n\n"]
["Back ↑    ","                                         Qualifying Investments u/s 80CCE are"]
["a","Provident Fund (PF) & Voluntary Provident Fund (VPF) PF is automatically deducted from your salary. your contribution [12% of Basic] (i.e., employee’s contribution) is counted towards section 80C investments. You also have the option to contribute additional amounts through voluntary contributions (VPF). Current rate of interest is 8.5% per annum (p.a.) and is tax-free.\n\n\n\n\n"]
["b","Life Insurance Premiums: Any amount that you pay towards life insurance premium in Life Insurance Corporation (LIC) or any other Insurance CO.for yourself, your spouse or your children can also be included in Section 80C deduction. If you are paying premium for more than one insurance policy, all the premiums will be included. also premium paid for ULIP will also be treated as Premium paid for Life Insurance Policies.                                                                                                                                                                                                                        Unit linked Insurance Plan : ULIP stands for Unit linked Saving Schemes. ULIPs cover Life insurance with benefits of equity investments.They have attracted the attention of investors and tax-savers not only because they help us save tax but they also perform well to give decent returns in the long-term.\nIMP : Total Amount Received at Maturity, Survival Benefits, , Withdrawl in Insurance Policies is Tax Free and fully exempteed u/s 10(10D)."]
["c","Public Provident Fund (PPF): Among all the assured returns small saving schemes, Public Provident Fund (PPF) is one of the best. Current rate of interest is 8% tax-free and the normal maturity period is 15 years Minimum amount of contribution is ₹500 and maximum is ₹1,50,000.(New Change) from Finance Act  2014\n\n"]
["d","National Savings Certificate (NSC): National Savings Certificate (NSC) is a 5-Yr small savings instrument eligible for section 80C tax benefit. Rate of interest is  8.58% compounded half-yearly, i.e. If you invest ₹100, it becomes ₹150.90 after five years. The interest accrued every year is liable to tax (i.e. to be included in your taxable income) but the interest is also deemed to be reinvested and thus eligible for section 80C deduction."]
["e","Home Loan Principal Repayment & Stamp Duty and Registration Charges for a home Loan The Equated Monthly Installment (EMI) that you pay every month to repay your home loan consists of two components – Principal and Interest.The principal component of the EMI qualifies for deduction under Sec 80C. Even the interest component can save you significant income tax – but that would be under Section 24 of the Income Tax Act. The amount you pay as stamp duty when you buy a house, and the amount you pay for the registration of the documents of the house can be claimed as deduction under section 80C in the year of purchase of the house.\n\n"]
["f","Tuition  fees  for 2 children  Apart form the above major investments expenses for children’s education (Only Tution Fee (for which you need receipts)), can be claimed as deductions under Sec 80C.\n\n\n\n\n"]
["g","Equity Linked Savings Scheme (ELSS): There are some mutual fund (MF) schemes specially created for offering you tax savings, and these are called Equity Linked Savings Scheme, or ELSS. The investments that you make in ELSS are eligible for deduction under Sec 80C.\n\n"]
["h","5-Yr bank fixed deposits (FDs): Tax-saving fixed deposits (FDs) of scheduled banks with tenure of 5 years are also entitled for section 80C deduction.                                                                                             5-Yr post office time deposit (POTD) scheme: POTDs are similar to bank fixed deposits. Although available for varying time duration like one year, two year, three year and five year, only 5-Yr post-office time deposit (POTD) – which currently offers 7.5 per cent rate of interest –qualifies for tax saving under section 80C. Effective rate works out to be 7.71% per annum (p.a.) as the rate of interest is compounded quarterly but paid annually. The Interest is entirely taxable.\n\n\n\n"]
["i","Pension Funds or Pension Policies – Section 80CCC: This section – Sec 80CCC – stipulates that an investment in pension funds is eligible for deduction from your income. Section 80CCC investment limit is clubbed with the limit of Section 80C – it means that the total deduction available for 80CCC and 80C is ₹1.5 Lakh.This also means that your investment in pension funds upto ₹1.5 Lakh can be claimed as deduction u/s 80CCC. However, as mentioned earlier, the total deduction u/s 80C and 80CCC can not exceed  ₹1.5 Lakh.\n\n\n"]
["j","Infrastructure Bonds: These are also popularly called Infra Bonds. These are issued by infrastructure companies, and not the government. The amount that you invest in these bonds can also be included in Sec 80C deductions.                                                                                                                                                                \nNABARD rural bonds: There are two types of Bonds issued by NABARD (National Bank for Agriculture and Rural Development): NABARD Rural Bonds and Bhavishya Nirman Bonds (BNB). Out of these two, only NABARD Rural Bonds qualify under section 80C.\n\n"]
["k","Senior Citizen Savings Scheme 2004 (SCSS): A recent addition to section 80C list, Senior Citizen Savings Scheme (SCSS) is the most lucrative scheme among all the small savings schemes but is meant only for senior citizens. Current rate of interest is 9% per annum payable quarterly. Please note that the interest is payable quarterly instead of compounded quarterly. Thus, unclaimed interest on these deposits won’t earn any further interest. Interest income is chargeable to tax.\n\n\n\n"]
["l","Sukanya Samridhi Account : Contribution made in a financial year in Sukanya Samriddhi Account will also be eligible for income tax exemption under Section 80C up to a maximum of ₹ 1,50,000/-  "]
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["Back ↑    ","Allowed Deductions & Exemptions under New Income Tax Regime "]
[null,"1. Deduction under sub-section (2) of section 80CCD (employer contribution on account of employee in notified pension scheme) if added in Gross salary"]
[null,"2.Transport Allowance granted to Divyang Employee for commute between place of residence and duty"]
[]
[null,"The income tax Exemption on following incomes still available in the new regime "]
[null,"·         Death-cum-retirement benefit"]
[null,"·         Commutations of pensions"]
[null,"·         Leave encashment on retirement"]
[null,"·         Amount received on VRS up to Rs 5 lakh"]
[null,"·         Employee Provident Fund money"]
[null,"·         Money received as scholarship for education"]
[null,"·         Cash received as awards constituted in public interest"]
[null,"·         Short-term withdrawals and maturity amount from the National Pension Scheme"]

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