{"text_format":"1","workbook":"xlsx","n_sheets":21,"sheets":["Home","Breakup of salary","Gross Salary 19-20","taxtable1819","Statement1819","Covid","Emp_list","Fixation Arrear","HRA","12BB","TABLE1920","Statement1920","115bac","Key Points","Option Form","salary","house property","capital gain","oth sources","80c","ded"],"not_rendered":{"charts":0,"images":1,"macros":1,"external_links":0,"defined_names":20,"comments":1,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"Home","index":0,"n_rows":33,"n_cols":11,"rows_kept":33,"cut":false,"hidden":false,"merged":[[30,1,30,3],[28,5,28,8],[30,5,30,8],[32,5,32,8],[26,1,26,7],[8,2,9,8],[6,1,7,1],[8,1,9,1],[17,6,18,8],[20,6,21,8],[23,6,24,8],[23,2,24,4],[11,2,12,4],[11,6,12,8],[14,6,15,8],[28,1,28,3],[14,2,15,4],[17,2,18,4],[20,2,21,4],[2,1,4,1],[2,2,4,8],[6,2,7,8],[4,10,12,14]]}
[]
[null,"Hint-How to use "]
[null,":","Use only unhighlighted cells (i.e. white colour cells), rest cells are linked with master data. Select proper condition that is applicable. Please avoid mismatching codition that's are not applicable. "]
[]
[null,null,null,null,null,null,null,null,null,null,"आहरण एवं वितरण अधिकारी को दिये जाने वाले आयकर गणना प्रपत्र को तैयार करना इस एक्सल सीट का मुख्य उद्वेश्य है ।  चूंकि जीए 55 पै-मेनेजर से स्वतः निकलता है, इसलिये इसको पृथक को परिकलित करना उचित नहीं है । एक सामान्य कार्मिक के परिपेक्ष्य में अन्य सहायक गणनाए भी इस एक्सल सीट से की जा सकती है । "]
[null,"::","Use required cells, please leave blank cells, if no data for input"]
[null,"::","If any tax deducted in arrear amt, input this type of tax amt in against relevant month name with regular tax amount"]
[]
[null,"::","If any  error/suggestion, please contact to GRIRAJ HARSH  or Cash Section in working hours  "]
[]
[]
[null,null,"Calculate Gross Salary",null,null,null,"Option Form (Old Scheme/New Scheme)"]
[]
[]
[null,null,"View/Print Income Tax Statement",null,null,null,"Form 12BB"]
[]
[]
[null,null,"Breakup_of_Gross_Salary",null,null,null,"HRA Rebate & NPS"]
[]
[]
[null,null,"CM_CORONA_RELEIF_FUND",null,null,null,"Know about deferment of salary and deduction"]
[]
[]
[null,null,"Employee List (admin use only)",null,null,null,"Key points -Section 115BAC"]
[]
[]
[null,"Other useful information for F.Y. 2021-22"]
[]
[null,"Income from Salary",null,null,null,"Income from House Property"]
[]
[null,"Various Deductions",null,null,null,"Income from other sources"]
[]
[null,null,null,null,null,"Income from Capital Gain"]

{"sheet":"Breakup of salary","index":1,"n_rows":26,"n_cols":6,"rows_kept":26,"cut":false,"hidden":false,"merged":[[0,3,0,5],[2,1,2,3],[15,0,15,2],[18,0,21,0],[23,0,24,5],[10,0,10,2],[11,0,11,2],[12,0,12,2],[13,0,13,2],[14,0,14,2],[3,0,4,5],[6,0,6,2],[7,0,7,2],[8,0,8,2],[9,0,9,2],[5,0,5,2]]}
[null,"Home",null,"Gross Salary"]
[]
["Name",{"$f":"'Gross Salary 19-20'!D13","v":"1-PRAVESH KUMAR SHARMA"},null,null,"PAN",{"$f":"'Gross Salary 19-20'!N13","v":"ABCPP1234D"}]
["Breakup of Gross Salary"]
[]
["PARTICULAR",null,null,"REGULAR","NPS SHARE","TOTAL"]
[{"$f":"taxtable1819!BA32","v":"Gross Salary  (2021-22)"},null,null,{"$f":"taxtable1819!BD32","v":1369030},{"$f":"taxtable1819!BE32","v":0},{"$f":"taxtable1819!BF32","v":1369030}]
[{"$f":"taxtable1819!AX33","v":"FIXATION ARREAR"},null,null,{"$f":"taxtable1819!BD33","v":0},{"$f":"taxtable1819!BE33","v":0},{"$f":"taxtable1819!BF33","v":0}]
[{"$f":"taxtable1819!$BB$36","v":"D.A. Arrear ( 07/21 to 10/21)"},null,null,{"$f":"taxtable1819!BD36","v":0},{"$f":"taxtable1819!BE36","v":0},{"$f":"taxtable1819!BF36","v":0}]
[{"$f":"taxtable1819!$BB$37","v":"D.A. Arrear ( 07/19 to 02/20)"},null,null,{"$f":"taxtable1819!BD37","v":0},{"$f":"taxtable1819!BE37","v":0},{"$f":"taxtable1819!BF37","v":0}]
[{"$f":"taxtable1819!BB38","v":"House Rent Allowance Arrear ( 07/21 to 07/21)"},null,null,{"$f":"taxtable1819!BD38","v":1604},{"$f":"taxtable1819!BE38","v":0},{"$f":"taxtable1819!BF38","v":1604}]
[{"$f":"CONCATENATE(\"Surrender Leave Salary \",\"(\",TEXT('Gross Salary 19-20'!M11,\"mm/yyyy\"),\")\")","v":"Surrender Leave Salary (07/2021)"},null,null,{"$f":"taxtable1819!BD34","v":0},{"$f":"taxtable1819!BE34","v":0},{"$f":"taxtable1819!BF34","v":0}]
[{"$f":"'Gross Salary 19-20'!$A$54","v":"(Bonus : Cash in Rs.0  and adjusted in GPF amt in Rs.0)"},null,null,{"$f":"taxtable1819!BD35","v":0},{"$f":"taxtable1819!BE35","v":0},{"$f":"taxtable1819!BF35","v":0}]
["Surr.Leave DA Arrear",null,null,{"$f":"taxtable1819!BD39","v":0},{"$f":"taxtable1819!BE39","v":0},{"$f":"taxtable1819!BF39","v":0}]
["OTHER ARREAR",null,null,{"$f":"taxtable1819!BD40","v":0},{"$f":"taxtable1819!BE40","v":0},{"$f":"taxtable1819!BF40","v":0}]
["Total",null,null,{"$f":"SUM(D7:D15)","v":1370634},{"$f":"SUM(E7:E15)","v":0},{"$f":"SUM(F7:F15)","v":1370634}]
[]
[]
["Deduction through Salary",{"$f":"IF('Gross Salary 19-20'!$H$11=\"YES\",'Gross Salary 19-20'!$F$37,'Gross Salary 19-20'!$I$37)","v":"GPF"},"State Insurance","LIC","HBA Int.","Group Insurance"]
[null,{"$f":"taxtable1819!Z87","v":0},{"$f":"'Gross Salary 19-20'!J56","v":0},{"$f":"'Gross Salary 19-20'!K56","v":0},{"$f":"'Gross Salary 19-20'!L56","v":0},{"$f":"'Gross Salary 19-20'!E79","v":220}]
[null,"HBA Prin.","CM Corona\nRelief","Other Deduction","I.Tax",{"$f":"IF('Gross Salary 19-20'!H11=\"NO\",\"\",\"GPF-2004\")","v":""}]
[null,{"$f":"'Gross Salary 19-20'!M56","v":0},{"$f":"'Gross Salary 19-20'!$A$111","v":0},{"$f":"'Gross Salary 19-20'!O56","v":0},{"$f":"'Gross Salary 19-20'!N56","v":0},{"$f":"'Gross Salary 19-20'!E92","v":0}]
[]
[{"$f":"taxtable1819!AM54","v":"* Total of GPF include DA arrear amt from  07/21 -10/21 Rs.0 , , Adjuested amt. of Bonus Rs.0** Total of GPF include DA arrear amt from  07/19 -02/20 Rs.0"}]
[]
[{"$f":"taxtable1819!X32","v":"**Income tax amount include amt.  Rs.0  tax deducted from arrear in the month of  07/2021  "}]

{"sheet":"Gross Salary 19-20","index":2,"n_rows":163,"n_cols":21,"rows_kept":163,"cut":false,"hidden":false,"merged":[[13,15,14,17],[8,15,10,17],[108,2,108,3],[109,2,109,3],[107,2,107,3],[23,0,23,9],[23,10,25,11],[23,12,25,12],[76,1,76,3],[66,0,66,3],[69,0,69,3],[66,9,66,10],[66,11,66,12],[67,0,67,3],[77,1,77,3],[68,0,68,3],[82,7,82,12],[102,1,102,14],[94,0,94,3],[75,7,75,12],[82,13,82,14],[85,13,85,14],[66,13,66,14],[80,7,80,12],[59,13,59,14],[60,9,60,14],[62,11,62,12],[62,9,62,10],[61,5,61,8],[23,13,25,14],[26,0,26,14],[24,4,24,5],[32,0,32,2],[53,0,53,2],[60,2,60,3],[60,4,60,5],[60,6,60,8],[24,6,24,7],[24,0,24,1],[25,0,25,1],[24,2,24,3],[61,0,61,4],[62,0,62,3],[62,5,62,6],[60,0,60,1],[33,0,33,2],[50,0,50,1],[57,0,57,8],[94,13,94,14],[101,1,101,14],[98,0,99,0],[89,5,89,14],[90,6,90,12],[85,7,85,12],[86,13,86,14],[87,13,87,14],[87,7,87,10],[87,11,87,12],[86,7,86,12],[95,0,95,6],[95,7,95,14],[88,13,88,14],[88,5,88,12],[97,0,97,14],[98,1,99,14],[100,1,100,14],[92,13,92,14],[93,13,93,14],[81,1,81,3],[89,1,89,3],[90,1,90,3],[87,1,87,3],[84,1,84,3],[82,1,82,2],[80,13,80,14],[81,13,81,14],[90,13,90,14],[91,6,91,12],[92,6,92,12],[93,1,93,3],[91,1,91,3],[86,1,86,3],[92,1,92,3],[81,7,81,12],[83,7,83,8],[83,9,83,10],[91,13,91,14],[74,0,74,4],[62,7,62,8],[64,9,64,10],[63,9,63,10],[63,11,63,12],[71,0,72,8],[67,5,69,8],[80,1,80,3],[66,7,66,8],[65,0,65,3],[64,5,64,6],[65,5,65,6],[78,1,78,3],[79,7,79,10],[65,7,65,8],[64,7,64,8],[79,11,79,12],[75,1,75,4],[79,1,79,2],[76,7,76,9],[67,11,69,12],[63,0,63,3],[64,0,64,3],[66,5,66,6],[76,13,76,14],[77,13,77,14],[78,13,78,14],[79,13,79,14],[77,7,77,12],[78,7,78,12],[74,5,74,14],[62,13,62,14],[63,13,63,14],[64,13,64,14],[63,7,63,8],[67,9,69,10],[75,13,75,14],[65,13,65,14],[76,10,76,11],[65,9,65,10],[65,11,65,12],[6,5,6,11],[0,10,0,13],[0,0,0,1],[9,12,9,13],[9,10,9,11],[8,12,8,13],[8,10,8,11],[8,3,8,4],[9,3,9,4],[8,0,8,2],[1,7,1,14],[1,0,1,6],[9,0,9,2],[0,7,0,8],[6,3,6,4],[6,0,6,2],[6,12,6,14],[7,12,7,14],[8,5,8,6],[8,8,8,9],[9,8,9,9],[9,5,9,6],[0,2,0,3],[0,4,0,5],[15,2,15,3],[16,2,16,3],[15,4,15,5],[16,4,16,5],[14,0,14,1],[15,0,15,1],[28,0,28,2],[27,0,27,14],[25,2,25,3],[25,4,25,5],[25,6,25,7],[24,8,24,9],[25,8,25,9],[14,13,14,14],[15,13,15,14],[16,9,18,14],[10,12,10,13],[11,12,11,13],[12,7,12,8],[15,9,15,10],[16,0,16,1],[14,6,14,7],[19,9,19,14],[13,0,13,8],[10,5,10,6],[10,0,10,2],[11,3,11,4],[10,8,10,9],[10,10,10,11],[12,3,12,6],[12,13,12,14],[11,0,11,2],[13,9,13,14],[12,0,12,2],[12,9,12,11],[15,6,15,7],[16,6,16,7],[14,9,14,10],[14,2,14,3],[14,4,14,5],[58,2,59,3],[67,13,67,14],[17,0,17,3],[17,4,17,5],[17,6,17,7],[51,0,51,1],[64,11,64,12],[59,9,59,11],[61,9,61,12],[57,13,58,14],[54,0,54,2],[49,0,49,1],[52,0,52,4],[35,0,35,14],[29,0,29,2],[30,0,30,2],[31,0,31,2],[57,9,57,12],[55,2,55,4],[18,0,18,3],[58,9,58,11],[55,0,55,1],[61,13,61,14],[63,5,63,6],[107,0,109,1],[110,0,110,1],[106,0,106,6],[19,5,19,8],[19,0,19,4],[127,2,127,8],[126,2,126,8],[130,2,130,4],[162,1,162,3],[58,0,59,1],[58,4,59,5],[110,2,110,3],[108,5,108,6],[93,6,93,12],[94,6,94,12],[88,1,88,3],[84,7,84,12],[71,9,72,13],[83,1,83,3],[83,13,83,14],[84,13,84,14],[85,1,85,3],[68,13,69,14],[58,6,59,8]]}
["Hint",null,"Hint_How_to_use",null,"Option Form",null,"12BB","Employee List",null,"Home","Income Tax Statement"]
["For complete version of Tax calculation and other relevant aspects.. Please visit",null,null,null,null,null,null,"https://www.simpletaxindia.net/2021/05/15-in-one-income-tax-calculator-fy-21-22.html"]
[]
[]
[]
[]
["Financial Year",null,null,"2021-22",null,{"$f":"CONCATENATE(\"Input value for find out Gross Total Income\",\"  \",\"for Financial Year\",\"  \",$D$7)","v":"Input value for find out Gross Total Income  for Financial Year  2021-22"},null,null,null,null,null,null,"Existing Option"]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($D$7=\"2020-21\",M7,\"Existing Option\")","v":"Existing Option"}]
["Employee  Type ",null,null,"Regular",null,"HRA (in VII Pay Scale)",null,0.18,"Criteria",null,"Rate/Days/Amt",null,"Month",null,"Condition",{"$f":"IF($D$7=\"2021-22\",\"New option u/s 115BAC is applicable for F.Y. 2021-22\",IF($D$7=\"2020-21\",\"New option u/s 115BAC is applicable for F.Y. 2020-21\",CONCATENATE(\"New option u/s 115BAC is not applicable for F.Y.\",H7)))","v":"New option u/s 115BAC is applicable for F.Y. 2021-22"}]
["Employee   Taxable Category",null,null,"MALE",null,"CCA (in VII Pay Scale)",null,"YES","Incre. Month (in VI Pay)",null,0.03,null,"2021-07-01",null,"YES"]
["Salary Start/End Month",null,null,"2021-03-01","2022-02-01","NPS CONDITION",null,"NO","Surrendar leave",null,15,null,"2021-07-01",null,"NO"]
["Basic Pay in VII pay sacle",null,null,77900,null,"Group Insurance",220,"YES","BOUNS ",6774,"Cash %",0.5,"2021-11-01",null,"NO"]
["Name of Employee",null,null,"1-PRAVESH KUMAR SHARMA",null,null,null,"Designation",null,{"$f":"INDEX(taxtable1819!$CA$4:$CA$866,MATCH('Gross Salary 19-20'!$D$13,Code_Name,0))","v":"AAO-I"},null,null,"PAN",{"$f":"INDEX(taxtable1819!$CB$4:$CB$866,MATCH('Gross Salary 19-20'!$D$13,Code_Name,0))","v":"ABCPP1234D"}]
["Effect of D.A. Arrear (If NPS condition \"YES\",select \"Cash\")",null,null,null,null,null,null,null,null,"Effect of HRA Arrear ",null,null,null,null,null,"Key Points for New Option"]
["Type of D.A.",null,"Start Month",null,"End Month",null,"Deposited in GPF/Cash",null,"Condition","Start Month",null,"2021-07-01","Condition","HRA Arr. Amt"]
["Ist Arrear",null,"2021-07-01",null,"2021-10-01",null,"GPF",null,"NO","End Month",null,"2021-07-01","YES",{"$f":"taxtable1819!$AK$38","v":1604}]
["IInd Arrear ",null,"2019-07-01",null,"2020-02-01",null,"GPF",null,"NO"]
["Surrender Leave DA arr.(Between Jan-Feb 20)",null,null,null,"2020-01-01",null,"Cash",null,"NO"]
[{"$f":"CONCATENATE(\"D.A. Arr. For S.Leave Salary\",\"(\",TEXT(M11,\"mm/yyyy\"),\")\")","v":"D.A. Arr. For S.Leave Salary(07/2021)"},null,null,null,"Due DA Rate",{"$f":"taxtable1819!AD87","v":0.31},"Drawn DA Rate",{"$f":"taxtable1819!AD88","v":0.28000000000000003},"YES"]
["If CM corona releif ded. Through salary.. Please click here ",null,null,null,null,"CM_CORONA_RELEIF_FUND",null,null,null,"Know about deferment of salary and deduction"]
[]
[]
[]
["Effect of VII pay fixation arrear",null,null,null,null,null,null,null,null,null,"For any kind updation/edit in VII pay fixation arrear (Select \"YES\", for process)",null,null,"VII pay Fixation Arrear"]
["Arrear Start",null,"Arrear End",null,"Due Pay (in VII pay)",null,"Drawn Pay (in VI pay)",null,"Gross Due Amount"]
["2017-01-01",null,"2017-09-30",null,69200,null,26670,null,{"$f":"'Fixation Arrear'!M20","v":0}]
[]
["If  any kind updation rquired in Basic Pay or D.A rate  .. Input your update pay and  select condition \"YES\",  otherwise select \"NO\""]
["Salary Month",null,null,{"$f":"A38","v":"2021-03-01"},{"$f":"A39","v":"2021-04-01"},{"$f":"A40","v":"2021-05-01"},{"$f":"A41","v":"2021-06-01"},{"$f":"A42","v":"2021-07-01"},{"$f":"A43","v":"2021-08-01"},{"$f":"A44","v":"2021-09-01"},{"$f":"A45","v":"2021-10-01"},{"$f":"A46","v":"2021-11-01"},{"$f":"A47","v":"2021-12-01"},{"$f":"A48","v":"2022-01-01"},{"$f":"A49","v":"2022-02-01"}]
["Pay as per Norms",null,null,{"$f":"taxtable1819!AI13","v":77900},{"$f":"taxtable1819!AI14","v":77900},{"$f":"taxtable1819!AI15","v":77900},{"$f":"taxtable1819!AI16","v":77900},{"$f":"taxtable1819!AI17","v":80200},{"$f":"taxtable1819!AI18","v":80200},{"$f":"taxtable1819!AI19","v":80200},{"$f":"taxtable1819!AI20","v":80200},{"$f":"taxtable1819!AI21","v":80200},{"$f":"taxtable1819!AI22","v":80200},{"$f":"taxtable1819!AI23","v":80200},{"$f":"taxtable1819!AI24","v":80200}]
["Edit/Update in Pay",null,null,{"$f":"ROUND(D30*E109/31,36581)","v":75387.096774193502},0,0,0]
["Process (edit/update pay)",null,null,"NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO",null,64223,1,{"$f":"Q32*R32","v":64223},null,3045]
["DA Rate in VII Pay",null,null,0.17,{"$f":"D33","v":0.17},{"$f":"E33","v":0.17},{"$f":"F33","v":0.17},0.28000000000000003,{"$f":"H33","v":0.28000000000000003},{"$f":"I33","v":0.28000000000000003},0.31,{"$f":"K33","v":0.31},{"$f":"L33","v":0.31},{"$f":"M33","v":0.31},{"$f":"N33","v":0.31}]
["HRA Rate in VII Pay",null,null,0.16,0.16,0.16,0.16,0.16,0.18,0.18,0.18,0.18,0.18,0.18,0.18]
[]
["Data Relating to Salary/Allowable deduction u/s 80C and tax deducted through salary",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,71646,5,358230,null,20062]
["Period","Basic Pay","D.A.","H.R.A.","CCA","NPS","Oth Allow./Adj.","Gross Salary","GPF","SI","LIC","HBA Int.","HBA Prin.","I.Tax","Other Ded,",null,null,{"$f":"SUM(R32:R36)","v":6},{"$f":"SUM(S32:S36)","v":422453},{"$f":"SUM(T32:T36)","v":0},{"$f":"SUM(U32:U36)","v":23107}]
[{"$f":"D11","v":"2021-03-01"},{"$f":"taxtable1819!AL13","v":77900},{"$f":"IF($D$9=\"Fixed\",0,taxtable1819!AM13)","v":13243},{"$f":"IF($D$9=\"Fixed\",0,taxtable1819!AN13)","v":12464},{"$f":"IF(taxtable1819!AO13=FALSE,0,taxtable1819!AO13)","v":620},{"$f":"IF(A38=\"\",0,taxtable1819!V13)","v":0},0,{"$f":"SUM(B38:G38)","v":104227},0,0,0,0,0,0,0,"Fill value"]
[{"$f":"IF($E$11>A38,EOMONTH(A38,0)+1,\"\")","v":"2021-04-01"},{"$f":"taxtable1819!AL14","v":77900},{"$f":"IF($D$9=\"Fixed\",0,taxtable1819!AM14)","v":13243},{"$f":"IF($D$9=\"Fixed\",0,taxtable1819!AN14)","v":12464},{"$f":"IF(taxtable1819!AO14=FALSE,0,taxtable1819!AO14)","v":620},{"$f":"IF(A39=\"\",0,taxtable1819!V14)","v":0},0,104227,{"$f":"I38","v":0},{"$f":"J38","v":0},{"$f":"K38","v":0},{"$f":"L38","v":0},{"$f":"M38","v":0},0,0]
["2021-05-01",{"$f":"taxtable1819!AL15","v":77900},{"$f":"IF($D$9=\"Fixed\",0,taxtable1819!AM15)","v":13243},{"$f":"IF($D$9=\"Fixed\",0,taxtable1819!AN15)","v":12464},{"$f":"IF(taxtable1819!AO15=FALSE,0,taxtable1819!AO15)","v":620},{"$f":"IF(A40=\"\",0,taxtable1819!V15)","v":0},0,104227,{"$f":"I39","v":0},0,0,0,0,0,0,null,null,null,{"$f":"S37+U37","v":445560}]
["2021-06-01",{"$f":"taxtable1819!AL16","v":77900},{"$f":"IF($D$9=\"Fixed\",0,taxtable1819!AM16)","v":13243},{"$f":"IF($D$9=\"Fixed\",0,taxtable1819!AN16)","v":12464},{"$f":"IF(taxtable1819!AO16=FALSE,0,taxtable1819!AO16)","v":620},{"$f":"IF(A41=\"\",0,taxtable1819!V16)","v":0},0,104227,{"$f":"I40","v":0},0,0,0,0,0,0]
["2021-07-01",{"$f":"taxtable1819!AL17","v":80200},{"$f":"IF($D$9=\"Fixed\",0,taxtable1819!AM17)","v":22456},{"$f":"IF($D$9=\"Fixed\",0,taxtable1819!AN17)","v":12832},{"$f":"IF(taxtable1819!AO17=FALSE,0,taxtable1819!AO17)","v":620},{"$f":"IF(A42=\"\",0,taxtable1819!V17)","v":0},0,116108,0,0,0,0,0,0,0]
[{"$f":"IF($E$11>A42,EOMONTH(A42,0)+1,\"\")","v":"2021-08-01"},{"$f":"taxtable1819!AL18","v":80200},{"$f":"IF($D$9=\"Fixed\",0,taxtable1819!AM18)","v":22456},{"$f":"IF($D$9=\"Fixed\",0,taxtable1819!AN18)","v":14436},{"$f":"IF(taxtable1819!AO18=FALSE,0,taxtable1819!AO18)","v":620},{"$f":"IF(A43=\"\",0,taxtable1819!V18)","v":0},0,117712,0,0,0,0,0,0,0]
["2021-09-01",{"$f":"taxtable1819!AL19","v":80200},{"$f":"IF($D$9=\"Fixed\",0,taxtable1819!AM19)","v":22456},{"$f":"IF($D$9=\"Fixed\",0,taxtable1819!AN19)","v":14436},{"$f":"IF(taxtable1819!AO19=FALSE,0,taxtable1819!AO19)","v":620},{"$f":"IF(A44=\"\",0,taxtable1819!V19)","v":0},0,117712,0,0,0,0,0,0,0,"Fill value"]
["2021-10-01",{"$f":"taxtable1819!AL20","v":80200},{"$f":"IF($D$9=\"Fixed\",0,taxtable1819!AM20)","v":24862},{"$f":"IF($D$9=\"Fixed\",0,taxtable1819!AN20)","v":14436},{"$f":"IF(taxtable1819!AO20=FALSE,0,taxtable1819!AO20)","v":620},{"$f":"IF(A45=\"\",0,taxtable1819!V20)","v":0},0,120118,0,0,0,0,0,0,0,"Fill value"]
["2021-11-01",{"$f":"taxtable1819!AL21","v":80200},{"$f":"IF($D$9=\"Fixed\",0,taxtable1819!AM21)","v":24862},{"$f":"IF($D$9=\"Fixed\",0,taxtable1819!AN21)","v":14436},{"$f":"IF(taxtable1819!AO21=FALSE,0,taxtable1819!AO21)","v":620},{"$f":"IF(A46=\"\",0,taxtable1819!V21)","v":0},0,120118,0,0,0,0,0,0,0]
["2021-12-01",{"$f":"taxtable1819!AL22","v":80200},{"$f":"IF($D$9=\"Fixed\",0,taxtable1819!AM22)","v":24862},{"$f":"IF($D$9=\"Fixed\",0,taxtable1819!AN22)","v":14436},{"$f":"IF(taxtable1819!AO22=FALSE,0,taxtable1819!AO22)","v":620},{"$f":"IF(A47=\"\",0,taxtable1819!V22)","v":0},0,120118,0,0,0,0,0,0,0]
["2022-01-01",{"$f":"taxtable1819!AL23","v":80200},{"$f":"IF($D$9=\"Fixed\",0,taxtable1819!AM23)","v":24862},{"$f":"IF($D$9=\"Fixed\",0,taxtable1819!AN23)","v":14436},{"$f":"IF(taxtable1819!AO23=FALSE,0,taxtable1819!AO23)","v":620},{"$f":"IF(A48=\"\",0,taxtable1819!V23)","v":0},0,120118,0,0,0,0,0,0,0]
["2022-02-01",{"$f":"taxtable1819!AL24","v":80200},{"$f":"IF($D$9=\"Fixed\",0,taxtable1819!AM24)","v":24862},{"$f":"IF($D$9=\"Fixed\",0,taxtable1819!AN24)","v":14436},{"$f":"IF(taxtable1819!AO24=FALSE,0,taxtable1819!AO24)","v":620},{"$f":"IF(A49=\"\",0,taxtable1819!V24)","v":0},0,120118,0,0,0,0,0,0,0]
["VII pay fixation arrear",null,null,"VII pay Fixation Arrear",null,{"$f":"IF(A50=\"\",0,taxtable1819!V25)","v":0},null,{"$f":"SUM(B50:F50)","v":0},{"$f":"'Fixation Arrear'!S20","v":0},0,0,0,0,{"$f":"'Fixation Arrear'!R20","v":0},0]
["HRA Arrear",null,0,{"$f":"N16","v":1604},0,0,0,{"$f":"SUM(B51:G51)","v":1604},0,0,0,0,0,0,0]
["D.A. Arrear",null,{"$f":"taxtable1819!$AK$36+taxtable1819!$AK$37","v":0},0,0,{"$f":"'Breakup of salary'!E9","v":0},0,{"$f":"SUM(B52:G52)","v":0},0,0,0,0,0,0,0]
[{"$f":"CONCATENATE(\"Surrender Leave Salary \",\"(\",TEXT(M11,\"mm/yyyy\"),\")\",taxtable1819!AG90)","v":"Surrender Leave Salary (07/2021)    Including S.Leave (DA arr.)  Rs.  0"},null,null,null,null,0,0,{"$f":"taxtable1819!AS25+taxtable1819!AJ87","v":0},0,0,0,0,0,0,0]
[{"$f":"taxtable1819!AR40","v":"(Bonus : Cash in Rs.0  and adjusted in GPF amt in Rs.0)"},null,null,"Other Arrear. (a)","Other \nArrear. (b)",0,0,{"$f":"IF($O$12=\"YES\",ROUND($J$12*1,0),0)","v":0},0,0,0,0,0,0,0]
["Other Arrear…Here input other all taxable amt in whole",null,null,0,0,0,0,{"$f":"SUM(D55:G55)","v":0},0,0,0,0,0,0,"2021-07-01"]
["Gross Total",null,"Breakup_of_Gross_Salary",null,null,{"$f":"IF($H$11=\"YES\",SUM(F38:F55),0)","v":0},{"$f":"SUM(G38:G55)","v":0},{"$f":"IF($H$11=\"YES\",SUM(H38:H55),SUM(H38:H55))","v":1370634},{"$f":"IF($H$11=\"YES\",0,taxtable1819!Z87)","v":0},{"$f":"SUM(J38:J55)","v":0},0,{"$f":"-SUM(L38:L55)","v":0},0,0,{"$f":"SUM(O38:O49)","v":0}]
[{"$f":"A37","v":"Period"},"Basic Pay","D.A.","H.R.A.","CCA",{"$f":"F37","v":"NPS"},"Oth  ",{"$f":"H37","v":"Gross Salary"},"GPF","SI","LIC","HBA Int.","HBA Prin.","I.Tax","Other Ded,"]
["Other part of Gross Salary …. Please leave blank , if following sections are not applicable",null,null,null,null,null,null,null,null,"Deduction u/s 16 & 17",null,null,null,"Releif U/S 89 (1)"]
["Salary as per provisons contained in sec 17(1)",null,"Value of perquisites u/s 17(2) ",null,"Profits in lieu of salary under section 17(3) ",null," Reported total amount of salary received from other employer(s)",null,null,"Entertainment Allowance",null,null,0]
[null,null,null,null,null,null,null,null,null,"Tax on Employment",null,null,0,0]
[0,null,0,null,0,null,0,null,null,"Calulation of Intrest on National Saving Certificate(NSC)"]
["Less : Allowance to the extent exempt under section 10",null,null,null,null,"Add :  Any other income reported by the employee",null,null,null,"Particulars",null,null,null,"NSC (A)"]
["Travel concession or assistance  u/s 10(5)",null,null,null,0,"NSC INTREST",null,0,null,"Period ",null,"Date(dd/mm/yyyy)",null,"2016-04-01"]
["Death-cum-retirement gratuity u/s 10(10)",null,null,null,0,"Bank Intrest on Saving",null,0,null,"Purchased amt.",null,"Amount in Rs.",null,5000]
[" Commuted value of pension u/s 10(10A)",null,null,null,0,"(Loss) Intrest on House Loan Intrest (other than salary)",null,0,null,"Relevant Fin. Year ",null,"Select Fin. Year",null,"F. Year 2019-20"]
["Cash equivlent of leave salary encashment  u/s 10(10AA)",null,null,null,0,"Income from pension",null,0,null,"Apply Int. Rate",null,"Rate in %",null,{"$f":"TABLE1920!AV34","v":9.4600000000000009}]
["House rent allowance u/s  10(13 A)     ",null,null,null,0,"Any other income",null,0,null,"Accured Intrest",null,"Intrest amt in Rs.(Round off)",null,{"$f":"ROUND(TABLE1920!AS34,0)","v":473}]
["Conv Allow under Section 10(14)       ",null,null,null,0,"Investment in NPS u/s 80CCD(IB) BY Non-NPS Category Employee",null,null,null,"Investment Amount (Max Rs. 50000)",null,25000,null,"Condition"]
["Other Allowances exempt u/s 10",null,null,null,0,null,null,null,null,null,null,null,null,"NO"]
["Total amount of exemption claimd u/s  10",null,null,null,{"$f":"SUM(E63:E69)","v":0}]
[]
["Calculation of HRA rebate and Practical aspect of NPS for tax purpose",null,null,null,null,null,null,null,null,"HRA Rebate & NPS"]
[]
[]
["Deductions under chapter VI A",null,null,null,null,"Other sections ( for e.g., 80E, 80G etc. ) under chapter VIA"]
["(a)","U/S 80 CCE -: Invesment in specified investment plans",null,null,null,"a.  ","U/S 80 CCD(2)","Employer cont. towards new pension scheme ",null,null,null,null,null,{"$f":"IF($H$11=\"YES\",E94,0)","v":0}]
["(i)","Genral Provided Fund",null,null,{"$f":"IF($H$11=\"YES\",0,I56)","v":0},null,"U/S 80 CCD(1B)","Additional contribution towards NPS (Upto Rs. 50000 from F.Y. 2015-16)",null,null,"Swithover to saving in 80CCD(1B)",null,"YES",{"$f":"IF(N69=\"YES\",$L$68,IF(M77=\"YES\",TABLE1920!G1381,0))","v":0}]
["(ii)","State Insurance ",null,null,{"$f":"J56","v":0},"b.","U/S 80CCF","Investment  in long term infrasturture bonds ",null,null,null,null,null,0]
["(iii)","Group Insurance",null,null,{"$f":"IF(H12=\"YES\",G12,0)","v":220},"c.","U/S 80D-","Medical ins. premium ",null,null,null,null,null,0]
["(iv)","Life Insurance Premium",null,{"$f":"K56","v":0},0,"d.","U/S 80DD-","Medical treat. of dependent handicapped person ",null,null,null,"Severe disability",null,0]
["(v)","Accured Intrest on NSC",null,null,0,"e.","U/S 80DDB-","Spl ded.to the guardion of a patient suff.from Cancer/Aids ",null,null,null,null,null,0]
["(vi)","Tution Fee",null,null,150000,"f.","U/S 80E-","Repayment of loan for higher education",null,null,null,null,null,0]
["(vii)","Repayment of HBA",null,{"$f":"M56","v":0},0,"g.","U/S 80EE","Intrest paid on HBA(Loan taking after01-04-13 excluding u/s 24B)",null,null,null,null,null,0]
["(viii)","Hazard Fund",null,null,0,"h.","U/S 80G- ","Donation . 50% and 100%",null,"(Through Salary",null,{"$f":"SUM(O38:O49)","v":0},1,0,null,"For other than salary"]
["(ix)","Purchases of NSC",null,null,0,"i.","U/S 80CCG","New Rajiv Gandhi Saving Scheme ",null,null,null,null,null,0]
["(x)","PPF",null,null,0,"j.","U/S 80TTA","Exempt -Intrest from saving bank ",null,null,null,null,null,0]
["(xi)","PLI / ULIP",null,null,0,"k.","U/S 80TTB","Interest income earned on Fixed Deposits & Recurring Deposits ",null,null,null,null,null,0]
["(xii)","IDBI/ICCI",null,null,0,"l.","U/S 80U- ","Phy. hand. person or blind person ",null,null,null,"Severe disability",null,0]
["(xiii)","BANK /POST OFFICE FD",null,null,0,"Total deduction under chapter VIA",null,null,null,null,null,null,null,{"$f":"SUM(E95,N76:N88)","v":150000}]
["(xiv)","Equity link saving bond",null,null,0,"Summary "]
["(xv)","Sukanya Samriddhi Account Deposit Scheme",null,null,0,"A","Gross Total Income",null,null,null,null,null,null,{"$f":"Statement1920!H34","v":1320634}]
["(xvi)","GPF-2004",null,null,{"$f":"taxtable1819!AU42+taxtable1819!AU43","v":0},"b.","Deductions under chapter VI A",null,null,null,null,null,null,{"$f":"Statement1920!H65","v":150000}]
["(b)","Cont. in pension fund (Section  80 CCC)",null,null,0,"c.","Net Tax Payable ",null,null,null,null,null,null,{"$f":"Statement1920!H74","v":170237}]
["(c )","Employee cont. towards NPS U/S 80 CCD(1)",null,null,{"$f":"IF($H$11=\"YES\",taxtable1819!W30,0)","v":0},"d.","Income Tax Deducted ",null,null,null,null,null,null,{"$f":"Statement1920!H75","v":0}]
["Aggregate total of sect. 80C,80CCC,80CCD (u/s 80 CCE)",null,null,null,{"$f":"IF(D80+SUM(E77:E94)>150000,150000,D80+SUM(E77:E94))","v":150000},"e.","Income Tax PAYABLE      (Rounded off)",null,null,null,null,null,null,{"$f":"Statement1920!H81","v":170240}]
["For complete version of Tax calculation and other relevant aspects.. Please visit",null,null,null,null,null,null,"https://www.simpletaxindia.net/2021/05/15-in-one-income-tax-calculator-fy-21-22.html"]
[]
["Hint-How to use "]
[":","Use only unhighlighted cells (i.e. white colour cells), rest cells are linked with master data. Select proper condition that is applicable. Please avoid mismatching codition that's are not applicable. "]
[]
["::","Use required cells, please leave blank cells, if no data for input"]
["::","If any tax deducted in arrear amt, input this type of tax amt in against relevant month name with regular tax amount"]
["::","If any  error/suggestion, please contact to GRIRAJ HARSH  or Cash Section in working hours  "]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Home"]
[]
["CM CORONA RELEIF FUND",null,null,null,null,null,null,null,"GPF"]
["Effect of covid on  Salary & CM corona releif calculation",null,"Month",null,{"$f":"D29","v":"2021-03-01"},{"$f":"A44","v":"2021-09-01"},{"$f":"A45","v":"2021-10-01"},null,"REGULAR "]
[null,null,"No of days-salary",null,30,{"$f":"ROUND(D30*E109/31,0)","v":75387}]
[null,null,"No of days-cm releif fund",null,0,0,0]
[{"$f":"SUM(E111:G111)","v":0},null,"Amt for CM Releif Fund",null,{"$f":"ROUND(D30*E110/31,0)","v":0},{"$f":"ROUND(H44*F110/30,0)","v":0},{"$f":"ROUND(H45*G110/31,0)","v":0}]
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[null,null,{"$f":"taxtable1819!$AM$49","v":"* Total of GPF include DA arrear amt from  07/21 -10/21 Rs.0 , , Adjuested amt. of Bonus Rs.0"}]
[null,null,{"$f":"taxtable1819!$AM$53","v":"** Total of GPF include DA arrear amt from  07/19 -02/20 Rs.0"}]
[]
[]
[null,null,{"$f":"taxtable1819!BB18","v":"***Gross Salary include the DA arrar on Surrender leave Salary  Rs. 0"},null,null,"IT through Arrear"]
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[null,null,null,null,null,null,"Arr.(c)"]
[null,null,null,null,null,null,3]
[null,"Gross Salary (including NPS cont.)"]

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1,12],[642,10,642,12],[618,13,618,14],[619,10,619,12],[619,13,619,14],[620,10,620,12],[620,13,620,14],[621,13,621,14],[622,13,622,14],[623,0,623,2],[623,6,624,6],[623,8,624,8],[623,9,624,9],[623,10,624,10],[623,11,624,11],[623,12,624,12],[626,10,626,12],[627,10,627,12],[630,0,630,2],[630,6,631,6],[630,8,631,8],[630,9,631,9],[630,10,631,10],[630,11,631,11],[630,12,631,12],[608,5,608,6],[609,0,609,2],[609,3,610,3],[609,4,610,4],[609,5,610,5],[609,6,610,6],[610,0,610,2],[609,8,610,8],[609,9,610,9],[609,10,610,10],[609,11,610,11],[609,12,610,12],[609,13,609,15],[612,10,612,12],[613,10,613,12],[616,0,616,2],[616,6,617,6],[616,8,617,8],[616,9,617,9],[616,10,617,10],[616,11,617,11],[616,12,617,12],[616,13,616,14],[617,13,617,14],[601,0,601,2],[601,6,602,6],[601,8,602,8],[601,9,602,9],[601,10,602,10],[601,11,602,11],[599,13,599,14],[599,44,599,46],[599,47,599,48],[600,47,600,48],[602,45,603,45],[602,46,603,46],[604,10,604,12],[605,10,605,12],[605,44,605,46],[606,44,606,46],[601,12,602,12],[602,26,602,28],[602,39,603,39],[602,42,603,42],[602,43,603,43],[602,44,603,44],[598,10,598,12],[598,13,598,14],[598,44,598,46],[595,0,595,2],[595,13,595,15],[595,26,595,28],[595,39,596,39],[595,42,596,42],[595,43,596,43],[598,47,598,48],[596,13,596,14],[596,26,596,28],[596,47,596,49],[597,10,597,12],[597,13,597,14],[597,47,597,48],[595,44,596,44],[595,45,596,45],[595,46,596,46],[590,10,590,12],[594,11,595,11],[594,12,595,12],[590,13,590,14],[590,47,590,48],[591,10,591,12],[591,13,591,14],[591,44,591,46],[591,47,591,48],[592,13,592,14],[592,44,592,46],[592,47,592,48],[593,13,593,14],[593,47,593,48],[594,0,594,2],[594,6,595,6],[594,8,595,8],[594,9,595,9],[594,10,595,10],[594,47,594,48],[581,47,581,49],[582,26,582,28],[583,10,583,12],[584,10,584,12],[584,44,584,46],[585,44,585,46],[587,12,588,12],[587,13,587,14],[588,0,588,2],[588,13,588,14],[588,26,588,28],[588,39,589,39],[589,13,589,14],[589,26,589,28],[587,0,587,2],[587,6,588,6],[588,42,589,42],[588,43,589,43],[588,44,589,44],[588,45,589,45],[588,46,589,46],[588,47,588,48],[589,47,589,48],[580,13,580,15],[580,31,580,39],[581,0,581,2],[581,26,581,28],[581,29,582,29],[581,30,582,30],[581,31,582,31],[581,39,582,39],[581,42,582,42],[581,43,582,43],[581,44,582,44],[581,45,582,45],[581,46,582,46],[587,8,588,8],[587,9,588,9],[587,10,588,10],[587,11,588,11],[568,10,568,12],[569,10,569,12],[572,0,572,2],[572,6,573,6],[572,8,573,8],[572,9,573,9],[572,10,573,10],[572,11,573,11],[572,12,573,12],[575,10,575,12],[576,10,576,12],[579,5,579,6],[580,0,580,2],[580,3,581,3],[580,4,581,4],[580,5,581,5],[580,6,581,6],[580,8,581,8],[580,9,581,9],[580,10,581,10],[580,11,581,11],[580,12,581,12],[558,0,558,2],[558,6,559,6],[558,8,559,8],[558,9,559,9],[558,10,559,10],[558,11,559,11],[558,12,559,12],[558,13,558,14],[559,13,559,14],[560,13,560,14],[561,10,561,12],[561,13,561,14],[562,10,562,12],[562,13,562,14],[563,13,563,14],[564,13,564,14],[565,0,565,2],[565,6,566,6],[565,8,566,8],[565,9,566,9],[565,10,566,10],[565,11,566,11],[565,12,566,12],[566,0,566,2],[546,10,546,12],[547,10,547,12],[550,5,550,6],[551,0,551,2],[551,3,552,3],[551,4,552,4],[551,5,552,5],[551,6,552,6],[551,8,552,8],[551,9,552,9],[551,10,552,10],[551,11,552,11],[551,12,552,12],[551,13,551,15],[552,0,552,2],[554,10,554,12],[555,10,555,12],[536,0,536,2],[536,6,537,6],[536,8,537,8],[536,9,537,9],[536,10,537,10],[536,11,537,11],[536,12,537,12],[537,0,537,2],[539,10,539,12],[540,10,540,12],[543,0,543,2],[543,6,544,6],[543,8,544,8],[543,9,544,9],[543,10,544,10],[543,11,544,11],[543,12,544,12],[529,0,529,2],[529,6,530,6],[529,8,530,8],[529,9,530,9],[529,10,530,10],[529,11,530,11],[529,12,530,12],[529,13,529,14],[530,0,530,2],[530,13,530,14],[531,13,531,14],[532,10,532,12],[532,13,532,14],[533,10,533,12],[533,13,533,14],[534,13,534,14],[535,13,535,14],[517,10,517,12],[518,10,518,12],[521,5,521,6],[522,0,522,2],[522,3,523,3],[522,4,523,4],[522,5,523,5],[522,6,523,6],[522,8,523,8],[522,9,523,9],[522,10,523,10],[522,11,523,11],[522,12,523,12],[522,13,522,15],[523,0,523,2],[525,10,525,12],[526,10,526,12],[507,0,507,2],[507,6,508,6],[507,8,508,8],[507,9,508,9],[507,10,508,10],[507,11,508,11],[507,12,508,12],[508,0,508,2],[510,10,510,12],[511,10,511,12],[514,0,514,2],[514,6,515,6],[514,8,515,8],[514,9,515,9],[514,10,515,10],[514,11,515,11],[514,12,515,12],[500,0,500,2],[500,6,501,6],[500,8,501,8],[500,9,501,9],[500,10,501,10],[500,11,501,11],[500,12,501,12],[500,13,500,14],[501,0,501,2],[501,13,501,14],[502,13,502,14],[503,10,503,12],[503,13,503,14],[504,10,504,12],[504,13,504,14],[505,13,505,14],[506,13,506,14],[488,10,488,12],[489,10,489,12],[492,5,492,6],[493,0,493,2],[493,3,494,3],[493,4,494,4],[493,5,494,5],[493,6,494,6],[493,8,494,8],[493,9,494,9],[493,10,494,10],[493,11,494,11],[493,12,494,12],[493,13,493,15],[494,0,494,2],[496,10,496,12],[497,10,497,12],[478,0,478,2],[478,6,479,6],[478,8,479,8],[478,9,479,9],[478,10,479,10],[478,11,479,11],[478,12,479,12],[479,0,479,2],[481,10,481,12],[482,10,482,12],[485,0,485,2],[485,6,486,6],[485,8,486,8],[485,9,486,9],[485,10,486,10],[485,11,486,11],[485,12,486,12],[471,0,471,2],[471,6,472,6],[471,8,472,8],[471,9,472,9],[471,10,472,10],[471,11,472,11],[471,12,472,12],[471,13,471,14]],"merged_total":2098,"flags":["merged_cut"]}
["Tax computation for Tax Calculator",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,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,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,"Increment Start",null,null,{"$f":"'Fixation Arrear'!$A$6","v":"2017-01-01"},{"$f":"DATE(YEAR(CL1),MONTH(CL1),1)","v":"2017-01-01"},{"$f":"EOMONTH(CL1,0)","v":"2017-01-31"},null,null,null,null,null,null,null,null,null,null,{"$f":"CONCATENATE(\"Basic Pay in VI pay Scale for\",\" \",TEXT('Gross Salary 19-20'!D11,\"mm/yy\"))","v":"Basic Pay in VI pay Scale for 03/21"},null,"VII Pay Scale Arrear from",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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2016-17",null,null,"Text message"]
[null,"Financial Year",null,null,{"$f":"Statement1819!$F$1","v":"2018-19"},null,null,null,"(Above 60 year but less than 80)",null,{"$f":"E4+250000","v":{"$error":"#REF!"}},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"INDEX($BY$4:$BY$866,MATCH($CC$2,Code_Name,0))","v":1},{"$f":"INDEX($BZ$4:$BZ$866,MATCH($CC$2,Code_Name,0))","v":"PRAVESH KUMAR SHARMA"},null,null,{"$f":"'Gross Salary 19-20'!$D$13","v":"1-PRAVESH KUMAR SHARMA"},null,null,null,null,null,"Increment End",null,null,{"$f":"'Fixation Arrear'!$C$6","v":"2017-09-30"},{"$f":"DATE(YEAR(CL2),MONTH(CL2),-1)","v":"2017-08-30"},{"$f":"DATE(YEAR(CL1),MONTH(CL1),1)","v":"2017-01-01"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"80DD",null,{"$f":"EZ5","v":0}]
[null,"Tax Category",null,null,{"$f":"Statement1819!$C$2","v":"MALE"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Emply status",null,{"$f":"'Gross Salary 19-20'!$D$9","v":"Regular"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Empl.code","Name","Disignation","PAN","Code_Name",null,null,null,null,null,null,null,null,{"$f":"EOMONTH(CL2,0)","v":"2017-09-30"},{"$f":"DATE(YEAR(CL2),MONTH(CL2),1)","v":"2017-09-01"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"80C",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Disability",75000,"Incurred amt"]
[null,"Taxable Income",null,null,{"$f":"Statement1819!$H$52","v":{"$error":"#REF!"}},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,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,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Emp_list!A2=\"\",\"\",Emp_list!A2)","v":1},{"$f":"IF(Emp_list!B2=\"\",\"\",Emp_list!B2)","v":"PRAVESH KUMAR SHARMA"},{"$f":"IF(Emp_list!C2=\"\",\"\",Emp_list!C2)","v":"AAO-I"},{"$f":"IF(Emp_list!D2=\"\",\"\",Emp_list!D2)","v":"ABCPP1234D"},{"$f":"CONCATENATE(BY4,\"-\",BZ4)","v":"1-PRAVESH KUMAR SHARMA"},null,null,null,null,null,null,null,null,"Due Basic Pay",null,null,null,null,"Drawn  Basic Pay",null,null,null,null,null,null,null,26360,null,"2018-03-01",null,null,null,null,null,null,null,null,null,null,{"$f":"'Fixation Arrear'!$T$3","v":"NO"},null,null,"Genral Provided Fund",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Severe disability",125000,{"$f":"'Gross Salary 19-20'!N80","v":0},{"$f":"CONCATENATE(\"Maxi. allow limit in case of\",\"  \",EX5,\"  \",\"Rs.\",\"  \",EY5,\" \")","v":"Maxi. allow limit in case of  Severe disability  Rs.  125000 "}]
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[{"$f":"B18+1","v":100001},null,0.5,100000,{"$f":"IF(J16=0,0,E18)","v":29250},0.05,0,{"$f":"H12","v":50000},{"$f":"IF(H15>H19,H15-H19,0)","v":{"$error":"#REF!"}},{"$f":"IF(I19>0,ROUND(I19*I15,0),0)","v":{"$error":"#REF!"}},{"$f":"I19-J19","v":{"$error":"#REF!"}},{"$f":"IF(H17>0,ROUND(H17*L15,0),0)","v":{"$error":"#REF!"}},{"$f":"IF(K19>L19,0,L19-K19)","v":{"$error":"#REF!"}},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K10,IF($E$3=\"Female\",K17,IF($E$3=\"Senior Citizen\",K24,K31)))","v":{"$error":"#REF!"}},null,null,null,null,null,{"$f":"ROUND(SUM('Gross Salary 19-20'!B44:C44)*$T$15,0)","v":0},{"$f":"ROUND(SUM('Gross Salary 19-20'!B44:C44)*$U$15,0)","v":0},{"$f":"'Gross Salary 19-20'!N44","v":0},0,"2021-09-01",1.64,0.28000000000000003,{"$f":"'Gross Salary 19-20'!J34","v":0.18},0.18,{"$f":"IF('Gross Salary 19-20'!A44=\"\",\"\",'Gross Salary 19-20'!A44)","v":"2021-09-01"},{"$f":"IF('Gross Salary 19-20'!A44=\"\",\"\",IF(taxtable1819!$DA$4<='Gross Salary 19-20'!A44,\"VII\",\"VI\"))","v":"VII"},77900,0,80200,{"$f":"'Gross Salary 19-20'!J31","v":0},{"$f":"'Gross Salary 19-20'!J32","v":"NO"},80200,22456,14436,620,30,40100,11228,false,null,null,false,1.64,0.28000000000000003,null,1.39,0.28000000000000003,null,null,null,null,null,null,null,"2017-07-01",null,"NPS contribution remaining part",null,null,null,null,{"$f":"(BP16+BP17-BP18)","v":20964},{"$f":"IF(BP19>0,BP19,0)","v":20964},null,null,null,null,null,null,null,{"$f":"IF(Emp_list!A17=\"\",\"\",Emp_list!A17)","v":""},{"$f":"IF(Emp_list!B17=\"\",\"\",Emp_list!B17)","v":""},{"$f":"IF(Emp_list!C17=\"\",\"\",Emp_list!C17)","v":""},{"$f":"IF(Emp_list!D17=\"\",\"\",Emp_list!D17)","v":""},"-",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"MONTH SEPRATE FOR HRA",null,null,null,null,null,null,null,null,null,null,"Total ",{"$f":"SUM(DG7:DG18)","v":0},null,{"$f":"SUM(DI7:DI18)","v":0},null,{"$f":"SUM(DK7:DK18)","v":0},{"$f":"SUM(DL7:DL18)","v":0},0,null,"Any other ded. u/s 80C",null,null,{"$f":"SUM(DR7:DR18)","v":0}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess",null,null,null,null,null,null,null,null,{"$f":"ROUND(SUM('Gross Salary 19-20'!B45:C45)*$T$15,0)","v":0},{"$f":"ROUND(SUM('Gross Salary 19-20'!B45:C45)*$U$15,0)","v":0},{"$f":"'Gross Salary 19-20'!N45","v":0},0,"2021-10-01",{"$f":"AA19","v":1.64},0.31,{"$f":"'Gross Salary 19-20'!K34","v":0.18},0.18,{"$f":"IF('Gross Salary 19-20'!A45=\"\",\"\",'Gross Salary 19-20'!A45)","v":"2021-10-01"},{"$f":"IF('Gross Salary 19-20'!A45=\"\",\"\",IF(taxtable1819!$DA$4<='Gross Salary 19-20'!A45,\"VII\",\"VI\"))","v":"VII"},77900,0,80200,{"$f":"'Gross Salary 19-20'!K31","v":0},{"$f":"'Gross Salary 19-20'!K32","v":"NO"},80200,24862,14436,620,30,40100,12431,false,null,null,false,1.64,0.31,null,1.39,0.31,null,null,null,null,null,null,null,"2017-08-01",null,"Additional contribution in 80CCD(1)",null,null,null,null,0,null,null,null,null,null,null,null,null,{"$f":"IF(Emp_list!A18=\"\",\"\",Emp_list!A18)","v":""},{"$f":"IF(Emp_list!B18=\"\",\"\",Emp_list!B18)","v":""},{"$f":"IF(Emp_list!C18=\"\",\"\",Emp_list!C18)","v":""},{"$f":"IF(Emp_list!D18=\"\",\"\",Emp_list!D18)","v":""},"-",null,null,null,null,null,null,"Fin._Year","Asst._Year","Month Name",null,"Selected data for Tax Calculator",null,null,null,null,null,null,"Fin. Year","Month",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TREATMENT OF SECTION 80TTB",null,null,null,"2017-18","2018-19"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"ROUND(SUM('Gross Salary 19-20'!B46:C46)*$T$15,0)","v":0},{"$f":"ROUND(SUM('Gross Salary 19-20'!B46:C46)*$U$15,0)","v":0},{"$f":"'Gross Salary 19-20'!N46","v":0},0,"2021-11-01",1.64,0.31,{"$f":"'Gross Salary 19-20'!L34","v":0.18},0.18,{"$f":"IF('Gross Salary 19-20'!A46=\"\",\"\",'Gross Salary 19-20'!A46)","v":"2021-11-01"},{"$f":"IF('Gross Salary 19-20'!A46=\"\",\"\",IF(taxtable1819!$DA$4<='Gross Salary 19-20'!A46,\"VII\",\"VI\"))","v":"VII"},77900,0,80200,{"$f":"'Gross Salary 19-20'!L31","v":0},{"$f":"'Gross Salary 19-20'!L32","v":"NO"},80200,24862,14436,620,30,40100,12431,false,null,null,false,1.64,0.31,null,1.39,0.31,null,null,null,null,null,null,null,"2017-09-01",null,"Total investment part ",null,null,null,null,{"$f":"SUM(BP19:BP20)","v":20964},null,null,null,null,null,null,null,null,{"$f":"IF(Emp_list!A19=\"\",\"\",Emp_list!A19)","v":""},{"$f":"IF(Emp_list!B19=\"\",\"\",Emp_list!B19)","v":""},{"$f":"IF(Emp_list!C19=\"\",\"\",Emp_list!C19)","v":""},{"$f":"IF(Emp_list!D19=\"\",\"\",Emp_list!D19)","v":""},"-",null,null,null,null,null,{"$f":"CJ21","v":"1985-86"},"1985-86","1986-87","1985-03-01","1986-03-31","Fin. Year","Month","Year",null,null,null,null,null,{"$f":"VLOOKUP($N$53,$C$53:$E$90,3)","v":"00:00:00"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SELECTED F.Y.",null,{"$f":"Statement1819!F1","v":"2018-19"},null,10000,50000]
[0,18000,0,0,0,0,0,{"$f":"H8","v":{"$error":"#REF!"}},{"$f":"VLOOKUP(H22,A22:C26,3)","v":{"$error":"#REF!"}},{"$f":"INDEX(D22:D26,MATCH(I22,C22:C26,0))","v":{"$error":"#REF!"}},{"$f":"INDEX(E22:E26,MATCH(I22,C22:C26,0))","v":{"$error":"#REF!"}},{"$f":"IF(H22>H26,VLOOKUP(H22,A22:F26,6),0)","v":{"$error":"#REF!"}},{"$f":"VLOOKUP(H22,A22:G26,7)","v":{"$error":"#REF!"}},null,null,null,null,null,null,null,null,{"$f":"ROUND(SUM('Gross Salary 19-20'!B47:C47)*$T$15,0)","v":0},{"$f":"ROUND(SUM('Gross Salary 19-20'!B47:C47)*$U$15,0)","v":0},{"$f":"'Gross Salary 19-20'!N47","v":0},0,"2021-12-01",1.64,0.31,{"$f":"'Gross Salary 19-20'!M34","v":0.18},0.18,{"$f":"IF('Gross Salary 19-20'!A47=\"\",\"\",'Gross Salary 19-20'!A47)","v":"2021-12-01"},{"$f":"IF('Gross Salary 19-20'!A47=\"\",\"\",IF(taxtable1819!$DA$4<='Gross Salary 19-20'!A47,\"VII\",\"VI\"))","v":"VII"},77900,0,80200,{"$f":"'Gross Salary 19-20'!M31","v":0},{"$f":"'Gross Salary 19-20'!M32","v":"NO"},80200,24862,14436,620,30,40100,12431,false,null,null,false,1.64,0.31,null,1.39,0.31,null,null,null,null,null,null,null,"2017-10-01",null,"Swithover to saving in 80CCD(1)",null,null,null,null,{"$f":"IF(BP21>50000,50000,BP21)","v":20964},null,null,null,null,null,null,null,null,{"$f":"IF(Emp_list!A20=\"\",\"\",Emp_list!A20)","v":""},{"$f":"IF(Emp_list!B20=\"\",\"\",Emp_list!B20)","v":""},{"$f":"IF(Emp_list!C20=\"\",\"\",Emp_list!C20)","v":""},{"$f":"IF(Emp_list!D20=\"\",\"\",Emp_list!D20)","v":""},"-",null,null,null,null,null,{"$f":"CJ22","v":"1986-87"},"1986-87","1987-88",{"$f":"DATE(YEAR(CL21),MONTH(CL21)+12,DAY(CL21))","v":"1986-03-01"},{"$f":"DATE(YEAR(CM21),MONTH(CM21)+12,DAY(CM21))","v":"1987-03-31"},{"$f":"'Gross Salary 19-20'!D7","v":"2021-22"},{"$f":"VLOOKUP($CN$22,$CJ$21:$CL$59,3)","v":"2021-03-01"},{"$f":"YEAR(CO22)","v":2021},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,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,null,"TAX CATEGORY",null,{"$f":"'Gross Salary 19-20'!D10","v":"MALE"},null,{"$f":"'Gross Salary 19-20'!N87","v":0},{"$f":"FB22","v":0}]
[{"$f":"B22+1","v":18001},25000,0.25,{"$f":"B22","v":18000},{"$f":"(B23-B22)*C23","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,null,null,null,null,null,null,null,null,{"$f":"ROUND(SUM('Gross Salary 19-20'!B48:C48)*$T$15,0)","v":0},{"$f":"ROUND(SUM('Gross Salary 19-20'!B48:C48)*$U$15,0)","v":0},{"$f":"'Gross Salary 19-20'!N48","v":0},0,"2022-01-01",1.64,0.31,{"$f":"'Gross Salary 19-20'!N34","v":0.18},0.18,{"$f":"IF('Gross Salary 19-20'!A48=\"\",\"\",'Gross Salary 19-20'!A48)","v":"2022-01-01"},{"$f":"IF('Gross Salary 19-20'!A48=\"\",\"\",IF(taxtable1819!$DA$4<='Gross Salary 19-20'!A48,\"VII\",\"VI\"))","v":"VII"},77900,0,80200,{"$f":"'Gross Salary 19-20'!N31","v":0},{"$f":"'Gross Salary 19-20'!N32","v":"NO"},80200,24862,14436,620,30,40100,12431,false,null,null,false,1.64,0.31,null,1.39,0.31,null,null,null,null,null,null,null,"2017-11-01",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Emp_list!A21=\"\",\"\",Emp_list!A21)","v":""},{"$f":"IF(Emp_list!B21=\"\",\"\",Emp_list!B21)","v":""},{"$f":"IF(Emp_list!C21=\"\",\"\",Emp_list!C21)","v":""},{"$f":"IF(Emp_list!D21=\"\",\"\",Emp_list!D21)","v":""},"-",null,null,null,null,null,"1987-88","1987-88","1988-89",{"$f":"DATE(YEAR(CL22),MONTH(CL22)+12,DAY(CL22))","v":"1987-03-01"},"1988-03-31","Day","Space","Month","Space","Year","Final Result",null,"MONTH SEPRATE FOR Gross Salary",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,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,"FINAL RESULT",null,{"$f":"IF($N$264=\"SENIOR CITIZEN\",IF($N$263=$P$262,FB23,IF($N$263=FC20,FC23,0)))","v":false},{"$f":"IF(EZ23=FALSE,0,EZ23)","v":0},{"$f":"MIN(FB21:FB22)","v":0},{"$f":"MIN(FC21:FC22)","v":0}]
[{"$f":"B23+1","v":25001},50000,0.3,{"$f":"B23","v":25000},{"$f":"E23+(B24-B23)*C24","v":9250},0,0,{"$f":"IF(I22=C26,E25+ROUND((H22-J22),0)*I22,IF(I22=C25,E24+ROUND((H22-J22)*I22,0),IF(I22=C24,E23+ROUND((H22-J22)*I22,0),IF(I22=C23,E22+ROUND((H22-J22)*I22,0),E21+ROUND((H22-J22)*I22,0)))))","v":{"$error":"#REF!"}},{"$f":"MIN(K26:L26)","v":{"$error":"#REF!"}},{"$f":"ROUND(SUM(H24+I24)*M22,0)","v":{"$error":"#REF!"}},{"$f":"SUM(H24:J24)","v":{"$error":"#REF!"}},null,null,null,null,null,null,null,null,null,null,{"$f":"ROUND(SUM('Gross Salary 19-20'!B49:C49)*$T$15,0)","v":0},{"$f":"ROUND(SUM('Gross Salary 19-20'!B49:C49)*$U$15,0)","v":0},{"$f":"'Gross Salary 19-20'!N49","v":0},0,"2022-02-01",1.64,0.31,{"$f":"'Gross Salary 19-20'!O34","v":0.18},{"$f":"AC24","v":0.18},{"$f":"IF('Gross Salary 19-20'!A49=\"\",\"\",'Gross Salary 19-20'!A49)","v":"2022-02-01"},{"$f":"IF('Gross Salary 19-20'!A49=\"\",\"\",IF(taxtable1819!$DA$4<='Gross Salary 19-20'!A49,\"VII\",\"VI\"))","v":"VII"},77900,{"$f":"IF($AO$5=\"YES\",IF($AN$5=AE24,ROUND(AG24*$AQ$5,-2),0))","v":0},{"$f":"IF(AF24=\"\",\"\",IF(AF24=\"ViI\",AI23+AH24,AG24))","v":80200},{"$f":"'Gross Salary 19-20'!O31","v":0},{"$f":"'Gross Salary 19-20'!O32","v":"NO"},80200,24862,14436,620,30,40100,12431,false,null,null,false,1.64,0.31,null,1.39,0.31,null,null,null,null,null,null,null,"2017-12-01",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Emp_list!A22=\"\",\"\",Emp_list!A22)","v":""},{"$f":"IF(Emp_list!B22=\"\",\"\",Emp_list!B22)","v":""},{"$f":"IF(Emp_list!C22=\"\",\"\",Emp_list!C22)","v":""},{"$f":"IF(Emp_list!D22=\"\",\"\",Emp_list!D22)","v":""},"-",null,null,null,null,null,"1988-89","1988-89","1989-90","1988-03-01","1989-03-31",15,"-","Jun","-",{"$f":"RIGHT($I$54,4)","v":{"$error":"#REF!"}},{"$f":"CONCATENATE(CN24,CO24,CP24,CQ24,CR24)","v":{"$error":"#REF!"}},null,"Fin. Year","Month",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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TREATMENT OF SECTION 80TTA",null,null,null,"2017-18","2018-19"]
[{"$f":"B24+1","v":50001},100000,0.4,{"$f":"B24","v":50000},{"$f":"E24+(B25-B24)*C25","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",null,null,null,null,null,null,null,null,{"$f":"'Gross Salary 19-20'!F51","v":0},{"$f":"V25","v":0},{"$f":"'Gross Salary 19-20'!N50","v":0},0,null,null,null,null,null,null,null,null,null,null,{"$f":"TRANSPOSE('Gross Salary 19-20'!#REF!)","v":{"$error":"#REF!"}},{"$f":"'Gross Salary 19-20'!P32","v":0},"",null,null,null,null,null,null,{"$f":"MAX(AS13:AS24)","v":0},{"$f":"IF(AF25=\"\",\"\",IF($AO$9=\"YES\",IF(AF25=\"VI\",VLOOKUP(AL25,$AB$32:$AD$34,3),VLOOKUP(AL25,$AF$32:$AJ$33,3))))","v":""},null,{"$f":"IF(AE25=\"\",\"\",IF($AN$6=AE25,IF($AO$6=\"YES\",IF(AF25=\"VI\",ROUND(AL25*$AQ$6/AU25,0)+ROUND(ROUND(AL25*$AQ$6/AU25,0)*AW25,0),ROUND(AL25*$AQ$6/AU25,0)+ROUND(ROUND(AL25*$AQ$6/AU25,0)*AX25,0)))))","v":""},"","",null,1.39,0,null,null,null,null,null,null,null,"2018-01-01",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Emp_list!A23=\"\",\"\",Emp_list!A23)","v":""},{"$f":"IF(Emp_list!B23=\"\",\"\",Emp_list!B23)","v":""},{"$f":"IF(Emp_list!C23=\"\",\"\",Emp_list!C23)","v":""},{"$f":"IF(Emp_list!D23=\"\",\"\",Emp_list!D23)","v":""},"-",null,null,null,null,null,"1989-90","1989-90","1990-91","1989-03-01","1990-03-31",15,"-","Sep","-",{"$f":"RIGHT($I$54,4)","v":{"$error":"#REF!"}},{"$f":"CONCATENATE(CN25,CO25,CP25,CQ25,CR25)","v":{"$error":"#REF!"}},null,null,{"$f":"VLOOKUP($N$57,$C$53:$E$90,3)","v":"00:00:00"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SELECTED F.Y.",null,{"$f":"EZ21","v":"2018-19"},null,10000,10000]
[{"$f":"B25+1","v":100001},null,0.5,100000,{"$f":"IF(J23=0,0,E25)","v":29250},0.05,0,{"$f":"H19","v":50000},{"$f":"IF(H22>H26,H22-H26,0)","v":{"$error":"#REF!"}},{"$f":"IF(I26>0,ROUND(I26*I22,0),0)","v":{"$error":"#REF!"}},{"$f":"I26-J26","v":{"$error":"#REF!"}},{"$f":"IF(H24>0,ROUND(H24*L22,0),0)","v":{"$error":"#REF!"}},{"$f":"IF(K26>L26,0,L26-K26)","v":{"$error":"#REF!"}},null,null,null,null,null,null,null,null,{"$f":"'Gross Salary 19-20'!F52","v":0},{"$f":"V26","v":0},{"$f":"'Gross Salary 19-20'!N51","v":0},null,null,null,null,null,null,null,null,null,null,null,{"$f":"TRANSPOSE('Gross Salary 19-20'!#REF!)","v":{"$error":"#REF!"}},{"$f":"'Gross Salary 19-20'!Q32","v":64223},"",null,null,null,null,null,null,{"$f":"IF(AF26=\"\",\"\",IF(AF26=\"VI\",ROUND(AL26*AC26,0),ROUND(AL26*AD26,0)))","v":""},{"$f":"IF(AF26=\"\",\"\",IF($AO$9=\"YES\",IF(AF26=\"VI\",VLOOKUP(AL26,$AB$32:$AD$34,3),VLOOKUP(AL26,$AF$32:$AJ$33,3))))","v":""},null,{"$f":"IF(AE26=\"\",\"\",IF($AN$6=AE26,IF($AO$6=\"YES\",IF(AF26=\"VI\",ROUND(AL26*$AQ$6/AU26,0)+ROUND(ROUND(AL26*$AQ$6/AU26,0)*AW26,0),ROUND(AL26*$AQ$6/AU26,0)+ROUND(ROUND(AL26*$AQ$6/AU26,0)*AX26,0)))))","v":""},"","",null,1.39,0,null,null,null,null,null,null,null,"2018-02-01",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Emp_list!A24=\"\",\"\",Emp_list!A24)","v":""},{"$f":"IF(Emp_list!B24=\"\",\"\",Emp_list!B24)","v":""},{"$f":"IF(Emp_list!C24=\"\",\"\",Emp_list!C24)","v":""},{"$f":"IF(Emp_list!D24=\"\",\"\",Emp_list!D24)","v":""},"-",null,null,null,null,null,"1990-91","1990-91","1991-92","1990-03-01","1991-03-31",15,"-","Dec","-",{"$f":"RIGHT($I$54,4)","v":{"$error":"#REF!"}},{"$f":"CONCATENATE(CN26,CO26,CP26,CQ26,CR26)","v":{"$error":"#REF!"}},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,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,"TAX CATEGORY",null,{"$f":"EZ22","v":"MALE"},null,{"$f":"'Gross Salary 19-20'!N86","v":0},{"$f":"FB26","v":0}]
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[{"$f":"B29+1","v":18001},25000,0.25,{"$f":"B29","v":18000},{"$f":"(B30-B29)*C30","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(V13:V29)","v":0},{"$f":"SUM(W13:W29)","v":0},{"$f":"'Gross Salary 19-20'!N55","v":0},{"$f":"'Gross Salary 19-20'!O55","v":"2021-07-01"},null,null,"CCA CONDITION",null,{"$f":"'Gross Salary 19-20'!$H$10","v":"YES"},null,null,null,null,null,null,null,null,null,null,"NPS RATE-EMPLOYEE CATEGORY",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Gross Salary 19-20'!H11","v":"NO"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Emp_list!A28=\"\",\"\",Emp_list!A28)","v":""},{"$f":"IF(Emp_list!B28=\"\",\"\",Emp_list!B28)","v":""},{"$f":"IF(Emp_list!C28=\"\",\"\",Emp_list!C28)","v":""},{"$f":"IF(Emp_list!D28=\"\",\"\",Emp_list!D28)","v":""},"-",null,null,null,null,null,"1994-95","1994-95","1995-96","1994-03-01","1995-03-31","Selected data for Statement",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,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,null,null,null,null,null,"SENIOR CITIZEN",null,0,0]
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[{"$f":"B32+1","v":100001},null,0.5,100000,{"$f":"IF(J30=0,0,E32)","v":29250},0.05,0,{"$f":"H26","v":50000},{"$f":"IF(H29>H33,H29-H33,0)","v":{"$error":"#REF!"}},{"$f":"IF(I33>0,ROUND(I33*I29,0),0)","v":{"$error":"#REF!"}},{"$f":"I33-J33","v":{"$error":"#REF!"}},{"$f":"IF(H31>0,ROUND(H31*L29,0),0)","v":{"$error":"#REF!"}},{"$f":"IF(K33>L33,0,L33-K33)","v":{"$error":"#REF!"}},null,null,null,null,null,null,null,null,null,null,null,null,null,null,7001,9000,130,null,23101,null,620,null,null,null,null,null,null,"Fixed",0,"Final",{"$f":"IF(AR32=\"YES\",AR31,0)","v":0},null,null,null,null,null,"FIXATION ARREAR",null,null,null,null,null,{"$f":"'Gross Salary 19-20'!H50","v":0},{"$f":"IF($BB$30=\"NO\",0,'Gross Salary 19-20'!F50)","v":0},{"$f":"BD33+BE33","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Emp_list!A31=\"\",\"\",Emp_list!A31)","v":""},{"$f":"IF(Emp_list!B31=\"\",\"\",Emp_list!B31)","v":""},{"$f":"IF(Emp_list!C31=\"\",\"\",Emp_list!C31)","v":""},{"$f":"IF(Emp_list!D31=\"\",\"\",Emp_list!D31)","v":""},"-",null,null,null,null,null,"1997-98","1997-98","1998-99","1997-03-01","1998-03-31","Day","Space","Month","Space","Year","Final Result"]
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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,null,null,null,null,null,"HRA ARR",null,{"$f":"'Gross Salary 19-20'!$L$15","v":"2021-07-01"},{"$f":"'Gross Salary 19-20'!$L$16","v":"2021-07-01"},25,25,null,null,{"$f":"'Gross Salary 19-20'!$M$16","v":"YES"},{"$f":"IF(AJ38=\"YES\",SUMPRODUCT((($AD$38<=SALARY_MONTH_da)*($AE$38>=SALARY_MONTH_da)*$AJ$40:$AJ$72)),0)","v":1604},null,null,null,null,null,"GPF emly",{"$f":"CONCATENATE(\"(\",\"Bonus : Cash in Rs.\",,AU36,\"  \",\"and adjusted in GPF amt in Rs.\",,AT36,\")\")","v":"(Bonus : Cash in Rs.0  and adjusted in GPF amt in Rs.0)"},null,null,null,null,null,"House Rent Allowance Arrear",null,{"$f":"'Gross Salary 19-20'!L15","v":"2021-07-01"},{"$f":"'Gross Salary 19-20'!L16","v":"2021-07-01"},{"$f":"CONCATENATE(AX38,\" ( \",TEXT(AZ38,\"mm/yy\"),\" \",\"to\",\" \",TEXT(BA38,\"mm/yy\"),\")\")","v":"House Rent Allowance Arrear ( 07/21 to 07/21)"},null,{"$f":"'Gross Salary 19-20'!N16","v":1604},0,1604,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,"2002-03","2002-03","2003-04","2002-03-01","2003-03-31",31,"-","Mar","-",{"$f":"RIGHT($I$64,4)+1","v":{"$error":"#VALUE!"}},{"$f":"CONCATENATE(CN38,CO38,CP38,CQ38,CR38)","v":{"$error":"#VALUE!"}}]
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[{"$f":"B39+1","v":25001},50000,0.3,{"$f":"B39","v":25000},{"$f":"E39+(B40-B39)*C40","v":9250},0,0,{"$f":"IF(I37=C42,E41+ROUND((H37-J37),0)*I37,IF(I37=C41,E40+ROUND((H37-J37)*I37,0),IF(I37=C40,E39+ROUND((H37-J37)*I37,0),IF(I37=C39,E37+ROUND((H37-J37)*I37,0),E36+ROUND((H37-J37)*I37,0)))))","v":{"$error":"#REF!"}},{"$f":"MIN(K42:L42)","v":{"$error":"#REF!"}},{"$f":"ROUND(SUM(H40+I40)*M37,0)","v":{"$error":"#REF!"}},{"$f":"SUM(H40:J40)","v":{"$error":"#REF!"}},null,null,{"$f":"O39+1","v":25001},50000,0.3,null,null,null,null,null,null,null,null,null,null,null,"2019-07-01",1,0.17,0.12,{"$f":"INDEX('Gross Salary 19-20'!$D$34:$O$34,MATCH(taxtable1819!AB40,'Gross Salary 19-20'!$D$29:$O$29,0))","v":{"$error":"#N/A"}},{"$f":"IFERROR(AF40,$AF$75)","v":0.16},{"$f":"AH41","v":77900},{"$f":"IFERROR(AH40,$AH$75)","v":77900},{"$f":"ROUND(AI40*$AF$77,0)","v":1558},{"$f":"IF(AB40=\"\",0,ROUND(AI40*(AD40-AE40),0))","v":3895},{"$f":"ROUND(AK40*$AR$33,0)","v":0},"GPF adjt","Cash pay","GPF adjt","Cash pay","Final",{"$f":"IF(AV35=\"NO\",AR38,AR39)","v":"(Bonus : Cash in Rs.0  and adjusted in GPF amt in Rs.0)"},null,null,null,null,null,"OTHER ARREAR",null,null,null,null,null,{"$f":"'Gross Salary 19-20'!H55","v":0},{"$f":"'Gross Salary 19-20'!F55","v":0},{"$f":"BD40+BE40","v":0},null,{"$f":"'Gross Salary 19-20'!H56","v":1370634},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Emp_list!A37=\"\",\"\",Emp_list!A37)","v":""},{"$f":"IF(Emp_list!B37=\"\",\"\",Emp_list!B37)","v":""},{"$f":"IF(Emp_list!C37=\"\",\"\",Emp_list!C37)","v":""},{"$f":"IF(Emp_list!D37=\"\",\"\",Emp_list!D37)","v":""},"-",null,null,null,null,null,"2004-05","2004-05","2005-06","2004-03-01","2005-03-31","Selected data for from no 16"]
[{"$f":"B40+1","v":50001},100000,0.4,{"$f":"B40","v":50000},{"$f":"E40+(B41-B40)*C41","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O40+1","v":50001},100000,0.4,null,null,null,null,null,null,null,null,null,null,null,"2019-08-01",2,0.17,0.12,{"$f":"INDEX('Gross Salary 19-20'!$D$34:$O$34,MATCH(taxtable1819!AB41,'Gross Salary 19-20'!$D$29:$O$29,0))","v":{"$error":"#N/A"}},0.16,77900,77900,1558,3895,{"$f":"ROUND(AK41*$AR$33,0)","v":0},{"$f":"IF($AJ$36=\"YES\",IF($AI$36=\"GPF\",$AK$36,0))","v":false},{"$f":"IF($AJ$36=\"YES\",IF($AI$36=\"Cash\",$AL$36,0))","v":false},{"$f":"IF($AJ$37=\"YES\",IF($AI$37=\"GPF\",$AK$37,0))","v":false},{"$f":"IF($AJ$37=\"YES\",IF($AI$37=\"Cash\",ROUND($AK$37*10%,0),0))","v":false},"AMT TRANSFER/ADJUSTED",null,null,"GPF","GPF-2004",null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(BF32:BF40)","v":1370634},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Emp_list!A38=\"\",\"\",Emp_list!A38)","v":""},{"$f":"IF(Emp_list!B38=\"\",\"\",Emp_list!B38)","v":""},{"$f":"IF(Emp_list!C38=\"\",\"\",Emp_list!C38)","v":""},{"$f":"IF(Emp_list!D38=\"\",\"\",Emp_list!D38)","v":""},"-",null,null,null,null,null,"2005-06","2005-06","2006-07","2005-03-01","2006-03-31","Fin. Year","Asst. Year","From","To"]
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["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H40,IF($E$3=\"Female\",H47,IF($E$3=\"Senior Citizen\",H54,H84)))","v":{"$error":"#REF!"}},null,null,null,null,null,null,null,null,null,null,null,"2019-10-01",4,0.17,0.12,{"$f":"INDEX('Gross Salary 19-20'!$D$34:$O$34,MATCH(taxtable1819!AB43,'Gross Salary 19-20'!$D$29:$O$29,0))","v":{"$error":"#N/A"}},0.16,77900,77900,1558,3895,0,"Type of employee",null,{"$f":"'Gross Salary 19-20'!$D$9","v":"Regular"},null,"DA ARREAR AMT",null,{"$f":"'Gross Salary 19-20'!H52-'Gross Salary 19-20'!F52-'Gross Salary 19-20'!F52","v":0},0,{"$f":"IF(AV35=\"YES\",AS43,0)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Emp_list!A40=\"\",\"\",Emp_list!A40)","v":""},{"$f":"IF(Emp_list!B40=\"\",\"\",Emp_list!B40)","v":""},{"$f":"IF(Emp_list!C40=\"\",\"\",Emp_list!C40)","v":""},{"$f":"IF(Emp_list!D40=\"\",\"\",Emp_list!D40)","v":""},"-",null,null,null,null,null,"2007-08","2007-08","2008-09","2007-03-01","2008-03-31"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I40,IF($E$3=\"Female\",I47,IF($E$3=\"Senior Citizen\",I54,I84)))","v":{"$error":"#REF!"}},null,null,null,null,null,null,null,null,null,null,null,"2019-11-01",5,0.17,0.12,{"$f":"INDEX('Gross Salary 19-20'!$D$34:$O$34,MATCH(taxtable1819!AB44,'Gross Salary 19-20'!$D$29:$O$29,0))","v":{"$error":"#N/A"}},0.16,77900,77900,1558,3895,0,{"$f":"IF($AO$43=\"Fixed\",0,AM42)","v":0},{"$f":"IF($AO$43=\"Fixed\",0,AN42)","v":0},0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Emp_list!A41=\"\",\"\",Emp_list!A41)","v":""},{"$f":"IF(Emp_list!B41=\"\",\"\",Emp_list!B41)","v":""},{"$f":"IF(Emp_list!C41=\"\",\"\",Emp_list!C41)","v":""},{"$f":"IF(Emp_list!D41=\"\",\"\",Emp_list!D41)","v":""},"-",null,null,null,null,null,"2008-09","2008-09","2009-10","2008-03-01","2009-03-31","Selected data for DDO data"]
[0,18000,0,0,0,0,0,{"$f":"H37","v":{"$error":"#REF!"}},{"$f":"VLOOKUP(H45,A45:C49,3)","v":{"$error":"#REF!"}},{"$f":"INDEX(D45:D49,MATCH(I45,C45:C49,0))","v":{"$error":"#REF!"}},{"$f":"INDEX(E45:E49,MATCH(I45,C45:C49,0))","v":{"$error":"#REF!"}},{"$f":"IF(H45>H49,VLOOKUP(H45,A45:F49,6),0)","v":{"$error":"#REF!"}},{"$f":"VLOOKUP(H45,A45:G49,7)","v":{"$error":"#REF!"}},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J40,IF($E$3=\"Female\",J47,IF($E$3=\"Senior Citizen\",J54,J84)))","v":{"$error":"#REF!"}},null,null,null,null,null,null,null,null,null,null,null,"2019-12-01",6,0.17,0.12,{"$f":"INDEX('Gross Salary 19-20'!$D$34:$O$34,MATCH(taxtable1819!AB45,'Gross Salary 19-20'!$D$29:$O$29,0))","v":{"$error":"#N/A"}},0.16,77900,77900,1558,3895,0,"NPS Category",null,{"$f":"'Gross Salary 19-20'!$H$11","v":"NO"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Emp_list!A42=\"\",\"\",Emp_list!A42)","v":""},{"$f":"IF(Emp_list!B42=\"\",\"\",Emp_list!B42)","v":""},{"$f":"IF(Emp_list!C42=\"\",\"\",Emp_list!C42)","v":""},{"$f":"IF(Emp_list!D42=\"\",\"\",Emp_list!D42)","v":""},"-",null,null,null,null,null,"2009-10","2009-10","2010-11","2009-03-01","2010-03-31","Fin. Year","Month","Year"]
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[{"$f":"B46+1","v":25001},50000,0.3,{"$f":"B46","v":25000},{"$f":"E46+(B47-B46)*C47","v":9250},0,0,{"$f":"IF(I45=C49,E48+ROUND((H45-J45),0)*I45,IF(I45=C48,E47+ROUND((H45-J45)*I45,0),IF(I45=C47,E46+ROUND((H45-J45)*I45,0),IF(I45=C46,E45+ROUND((H45-J45)*I45,0),E44+ROUND((H45-J45)*I45,0)))))","v":{"$error":"#REF!"}},{"$f":"MIN(K49:L49)","v":{"$error":"#REF!"}},{"$f":"ROUND(SUM(H47+I47)*M45,0)","v":{"$error":"#REF!"}},{"$f":"SUM(H47:J47)","v":{"$error":"#REF!"}},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A36,IF($E$3=\"Female\",A44,IF($E$3=\"Senior Citizen\",A51,A58)))","v":"Not defined"},null,null,null,null,null,null,null,null,null,null,null,"2020-02-01",8,0.17,0.12,{"$f":"INDEX('Gross Salary 19-20'!$D$34:$O$34,MATCH(taxtable1819!AB47,'Gross Salary 19-20'!$D$29:$O$29,0))","v":{"$error":"#N/A"}},0.16,77900,77900,1558,3895,0,{"$f":"CONCATENATE(\"* Total of GPF include DA arrear amt from\",\"  \",TEXT(AD36,\"mm/yy\"),\" \",\"-\",TEXT(AE36,\"mm/yy\"),\" \",\"Rs.\",AM44,\" , \",AL86,\", \",AL88,\"Adjuested amt. of Bonus Rs.\",AT42)","v":"* Total of GPF include DA arrear amt from  07/21 -10/21 Rs.0 , , Adjuested amt. of Bonus Rs.0"},null,null,null,null,null,null,null,null,null,null,4130,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Emp_list!A44=\"\",\"\",Emp_list!A44)","v":""},{"$f":"IF(Emp_list!B44=\"\",\"\",Emp_list!B44)","v":""},{"$f":"IF(Emp_list!C44=\"\",\"\",Emp_list!C44)","v":""},{"$f":"IF(Emp_list!D44=\"\",\"\",Emp_list!D44)","v":""},"-",null,null,null,null,null,"2011-12","2011-12","2012-13","2011-03-01","2012-03-31"]
[{"$f":"B47+1","v":50001},100000,0.4,{"$f":"B47","v":50000},{"$f":"E47+(B48-B47)*C48","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M42,IF($E$3=\"Female\",M49,IF($E$3=\"Senior Citizen\",M56,M86)))","v":{"$error":"#REF!"}},null,null,null,null,null,null,null,null,null,{"$f":"'Gross Salary 19-20'!I38","v":0},0,"2020-03-01",9,{"$f":"AD47","v":0.17},0.17,{"$f":"INDEX('Gross Salary 19-20'!$D$34:$O$34,MATCH(taxtable1819!AB48,'Gross Salary 19-20'!$D$29:$O$29,0))","v":{"$error":"#N/A"}},0.16,77900,77900,1558,0,0,{"$f":"CONCATENATE(\"* Total of NPS include DA arrear amt from\",\"  \",TEXT(AD36,\"mm/yy\"),\" \",\"-\",TEXT(AE36,\"mm/yy\"),\" \",\"Rs.\",AK36,\", \",AM86,\",\",AM88,\"NPS-\",AN42)","v":"* Total of NPS include DA arrear amt from  07/21 -10/21 Rs.0, ,NPS-0"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Emp_list!A45=\"\",\"\",Emp_list!A45)","v":""},{"$f":"IF(Emp_list!B45=\"\",\"\",Emp_list!B45)","v":""},{"$f":"IF(Emp_list!C45=\"\",\"\",Emp_list!C45)","v":""},{"$f":"IF(Emp_list!D45=\"\",\"\",Emp_list!D45)","v":""},"-",null,null,null,null,null,"2012-13","2012-13","2013-14","2012-03-01","2013-03-31","Selected data for Gross Salary"]
[{"$f":"B48+1","v":100001},null,0.5,100000,{"$f":"IF(J46=0,0,E48)","v":29250},0.05,0,{"$f":"H42","v":50000},{"$f":"IF(H45>H49,H45-H49,0)","v":{"$error":"#REF!"}},{"$f":"IF(I49>0,ROUND(I49*I45,0),0)","v":{"$error":"#REF!"}},{"$f":"I49-J49","v":{"$error":"#REF!"}},{"$f":"IF(H47>0,ROUND(H47*L45,0),0)","v":{"$error":"#REF!"}},{"$f":"IF(K49>L49,0,L49-K49)","v":{"$error":"#REF!"}},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K40,IF($E$3=\"Female\",K47,IF($E$3=\"Senior Citizen\",K54,K84)))","v":{"$error":"#REF!"}},null,null,null,null,null,null,null,null,null,{"$f":"'Gross Salary 19-20'!I39","v":0},6000,"2020-04-01",10,{"$f":"AD48","v":0.17},{"$f":"AE48","v":0.17},{"$f":"INDEX('Gross Salary 19-20'!$D$34:$O$34,MATCH(taxtable1819!AB49,'Gross Salary 19-20'!$D$29:$O$29,0))","v":{"$error":"#N/A"}},0.16,77900,77900,1558,0,0,{"$f":"IF($AO$45=\"YES\",AM48,AM47)","v":"* Total of GPF include DA arrear amt from  07/21 -10/21 Rs.0 , , Adjuested amt. of Bonus Rs.0"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Emp_list!A46=\"\",\"\",Emp_list!A46)","v":""},{"$f":"IF(Emp_list!B46=\"\",\"\",Emp_list!B46)","v":""},{"$f":"IF(Emp_list!C46=\"\",\"\",Emp_list!C46)","v":""},{"$f":"IF(Emp_list!D46=\"\",\"\",Emp_list!D46)","v":""},"-",null,null,null,null,null,"2013-14","2013-14","2014-15","2013-03-01","2014-03-31","Fin. Year","Month","Year"]
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[0,18000,0,0,0,0,0,{"$f":"H37","v":{"$error":"#REF!"}},{"$f":"VLOOKUP(H52,A52:C56,3)","v":{"$error":"#REF!"}},{"$f":"INDEX(D52:D56,MATCH(I52,C52:C56,0))","v":{"$error":"#REF!"}},{"$f":"INDEX(E52:E56,MATCH(I52,C52:C56,0))","v":{"$error":"#REF!"}},{"$f":"IF(H52>H56,VLOOKUP(H52,A52:F56,6),0)","v":{"$error":"#REF!"}},{"$f":"VLOOKUP(H52,A52:G56,7)","v":{"$error":"#REF!"}},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Gross Salary 19-20'!I42","v":0},5000,"2020-07-01",13,0.17,0.17,{"$f":"INDEX('Gross Salary 19-20'!$D$34:$O$34,MATCH(taxtable1819!AB52,'Gross Salary 19-20'!$D$29:$O$29,0))","v":{"$error":"#N/A"}},0.16,77900,77900,1558,0,0,{"$f":"CONCATENATE(\"** include DA arrear amt from\",\"  \",TEXT(AD37,\"mm/yy\"),\" \",\"-\",TEXT(AE37,\"mm/yy\"),\" \",\"Rs.\", AP44)","v":"** include DA arrear amt from  07/19 -02/20 Rs.0"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Emp_list!A49=\"\",\"\",Emp_list!A49)","v":""},{"$f":"IF(Emp_list!B49=\"\",\"\",Emp_list!B49)","v":""},{"$f":"IF(Emp_list!C49=\"\",\"\",Emp_list!C49)","v":""},{"$f":"IF(Emp_list!D49=\"\",\"\",Emp_list!D49)","v":""},"-",null,null,null,null,null,"2016-17",{"$f":"CK51","v":"2016-17"},"2017-18","2016-03-01","2017-03-31"]
[{"$f":"B52+1","v":18001},25000,0.25,{"$f":"B52","v":18000},{"$f":"(B53-B52)*C53","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Gross Salary 19-20'!I43","v":0},5000,"2020-08-01",14,0.17,0.17,{"$f":"INDEX('Gross Salary 19-20'!$D$34:$O$34,MATCH(taxtable1819!AB53,'Gross Salary 19-20'!$D$29:$O$29,0))","v":{"$error":"#N/A"}},0.16,77900,77900,1558,0,0,{"$f":"IF($AO$45=\"YES\",AM52,AM51)","v":"** Total of GPF include DA arrear amt from  07/19 -02/20 Rs.0"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Emp_list!A50=\"\",\"\",Emp_list!A50)","v":""},{"$f":"IF(Emp_list!B50=\"\",\"\",Emp_list!B50)","v":""},{"$f":"IF(Emp_list!C50=\"\",\"\",Emp_list!C50)","v":""},{"$f":"IF(Emp_list!D50=\"\",\"\",Emp_list!D50)","v":""},"-",null,null,null,null,null,"2017-18",{"$f":"CK52","v":"2017-18"},"2018-19",{"$f":"DATE(YEAR(CL52),MONTH(CL52)+12,DAY(CL52))","v":"2017-03-01"},"2018-03-31"]
[{"$f":"B53+1","v":25001},50000,0.3,{"$f":"B53","v":25000},{"$f":"E53+(B54-B53)*C54","v":9250},0,0,{"$f":"IF(I52=C56,E55+ROUND((H52-J52),0)*I52,IF(I52=C55,E54+ROUND((H52-J52)*I52,0),IF(I52=C54,E53+ROUND((H52-J52)*I52,0),IF(I52=C53,E52+ROUND((H52-J52)*I52,0),E51+ROUND((H52-J52)*I52,0)))))","v":{"$error":"#REF!"}},{"$f":"MIN(K56:L56)","v":{"$error":"#REF!"}},{"$f":"ROUND(SUM(H54+I54)*M52,0)","v":{"$error":"#REF!"}},{"$f":"SUM(H54:J54)","v":{"$error":"#REF!"}},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Gross Salary 19-20'!I44","v":0},5000,"2020-09-01",15,0.17,0.17,{"$f":"INDEX('Gross Salary 19-20'!$D$34:$O$34,MATCH(taxtable1819!AB54,'Gross Salary 19-20'!$D$29:$O$29,0))","v":{"$error":"#N/A"}},0.16,77900,77900,1558,0,0,{"$f":"CONCATENATE(AM49,AM53)","v":"* Total of GPF include DA arrear amt from  07/21 -10/21 Rs.0 , , Adjuested amt. of Bonus Rs.0** Total of GPF include DA arrear amt from  07/19 -02/20 Rs.0"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Emp_list!A51=\"\",\"\",Emp_list!A51)","v":""},{"$f":"IF(Emp_list!B51=\"\",\"\",Emp_list!B51)","v":""},{"$f":"IF(Emp_list!C51=\"\",\"\",Emp_list!C51)","v":""},{"$f":"IF(Emp_list!D51=\"\",\"\",Emp_list!D51)","v":""},"-",null,null,null,null,null,"2018-19","2018-19","2019-20",{"$f":"DATE(YEAR(CL53),MONTH(CL53)+12,DAY(CL53))","v":"2018-03-01"},"2018-03-31"]
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[]
[]
[]
[]
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["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I266,IF($E$3=\"Female\",I273,IF($E$3=\"Senior Citizen\",I280,I287)))","v":{"$error":"#REF!"}},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,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,null,null,{"$f":"IF(Emp_list!A244=\"\",\"\",Emp_list!A244)","v":""},{"$f":"IF(Emp_list!B244=\"\",\"\",Emp_list!B244)","v":""},{"$f":"IF(Emp_list!C244=\"\",\"\",Emp_list!C244)","v":""},{"$f":"IF(Emp_list!D244=\"\",\"\",Emp_list!D244)","v":""},"-"]
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["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C435","v":1999},{"$f":"D435","v":2000},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,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,null,null,{"$f":"IF(Emp_list!A411=\"\",\"\",Emp_list!A411)","v":""},{"$f":"IF(Emp_list!B411=\"\",\"\",Emp_list!B411)","v":""},{"$f":"IF(Emp_list!C411=\"\",\"\",Emp_list!C411)","v":""},{"$f":"IF(Emp_list!D411=\"\",\"\",Emp_list!D411)","v":""},"-"]
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["Surcharge Limit",null,null,60000,null,null,null,60000,{"$f":"IF(H496>H500,H496-H500,0)","v":{"$error":"#REF!"}},{"$f":"IF(I500>0,ROUND(I500*I496,0),0)","v":{"$error":"#REF!"}},{"$f":"I500-J500","v":{"$error":"#REF!"}},{"$f":"IF(H498>0,ROUND(H498*L496,0),0)","v":{"$error":"#REF!"}},{"$f":"IF(K500>L500,0,L500-K500)","v":{"$error":"#REF!"}},{"$f":"O499+1","v":1},0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Emp_list!A474=\"\",\"\",Emp_list!A474)","v":""},{"$f":"IF(Emp_list!B474=\"\",\"\",Emp_list!B474)","v":""},{"$f":"IF(Emp_list!C474=\"\",\"\",Emp_list!C474)","v":""},{"$f":"IF(Emp_list!D474=\"\",\"\",Emp_list!D474)","v":""},"-"]
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[0,50000,0,0,0,0,0,{"$f":"H496","v":{"$error":"#REF!"}},{"$f":"VLOOKUP(H503,A503:C507,3)","v":{"$error":"#REF!"}},{"$f":"INDEX(D503:D507,MATCH(I503,C503:C507,0))","v":{"$error":"#REF!"}},{"$f":"INDEX(E503:E507,MATCH(I503,C503:C507,0))","v":{"$error":"#REF!"}},{"$f":"IF(H503>H507,VLOOKUP(H503,A503:F507,6),0)","v":{"$error":"#REF!"}},{"$f":"VLOOKUP(H503,A503:G507,7)","v":{"$error":"#REF!"}},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J498,IF($E$3=\"Female\",J505,IF($E$3=\"Senior Citizen\",J512,J519)))","v":{"$error":"#REF!"}},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,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,null,null,{"$f":"IF(Emp_list!A477=\"\",\"\",Emp_list!A477)","v":""},{"$f":"IF(Emp_list!B477=\"\",\"\",Emp_list!B477)","v":""},{"$f":"IF(Emp_list!C477=\"\",\"\",Emp_list!C477)","v":""},{"$f":"IF(Emp_list!D477=\"\",\"\",Emp_list!D477)","v":""},"-"]
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[{"$f":"B512+1","v":150001},null,0.3,{"$f":"B512","v":150000},{"$f":"IF(J510=0,0,E512)","v":{"$error":"#REF!"}},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",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,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,null,null,null,null,null,{"$f":"IF(Emp_list!A487=\"\",\"\",Emp_list!A487)","v":""},{"$f":"IF(Emp_list!B487=\"\",\"\",Emp_list!B487)","v":""},{"$f":"IF(Emp_list!C487=\"\",\"\",Emp_list!C487)","v":""},{"$f":"IF(Emp_list!D487=\"\",\"\",Emp_list!D487)","v":""},"-"]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H507","v":60000},{"$f":"IF(H510>H514,H510-H514,0)","v":{"$error":"#REF!"}},{"$f":"IF(I514>0,ROUND(I514*I510,0),0)","v":{"$error":"#REF!"}},{"$f":"I514-J514","v":{"$error":"#REF!"}},{"$f":"IF(H512>0,ROUND(H512*L510,0),0)","v":{"$error":"#REF!"}},{"$f":"IF(K514>L514,0,L514-K514)","v":{"$error":"#REF!"}},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Emp_list!A488=\"\",\"\",Emp_list!A488)","v":""},{"$f":"IF(Emp_list!B488=\"\",\"\",Emp_list!B488)","v":""},{"$f":"IF(Emp_list!C488=\"\",\"\",Emp_list!C488)","v":""},{"$f":"IF(Emp_list!D488=\"\",\"\",Emp_list!D488)","v":""},"-"]
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["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Emp_list!A490=\"\",\"\",Emp_list!A490)","v":""},{"$f":"IF(Emp_list!B490=\"\",\"\",Emp_list!B490)","v":""},{"$f":"IF(Emp_list!C490=\"\",\"\",Emp_list!C490)","v":""},{"$f":"IF(Emp_list!D490=\"\",\"\",Emp_list!D490)","v":""},"-"]
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["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Emp_list!A519=\"\",\"\",Emp_list!A519)","v":""},{"$f":"IF(Emp_list!B519=\"\",\"\",Emp_list!B519)","v":""},{"$f":"IF(Emp_list!C519=\"\",\"\",Emp_list!C519)","v":""},{"$f":"IF(Emp_list!D519=\"\",\"\",Emp_list!D519)","v":""},"-"]
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[null,null,2003,{"$f":"C551+1","v":2004},null,"2003-04",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,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,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Emp_list!A525=\"\",\"\",Emp_list!A525)","v":""},{"$f":"IF(Emp_list!B525=\"\",\"\",Emp_list!B525)","v":""},{"$f":"IF(Emp_list!C525=\"\",\"\",Emp_list!C525)","v":""},{"$f":"IF(Emp_list!D525=\"\",\"\",Emp_list!D525)","v":""},"-"]
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["Not defined",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,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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Emp_list!A548=\"\",\"\",Emp_list!A548)","v":""},{"$f":"IF(Emp_list!B548=\"\",\"\",Emp_list!B548)","v":""},{"$f":"IF(Emp_list!C548=\"\",\"\",Emp_list!C548)","v":""},{"$f":"IF(Emp_list!D548=\"\",\"\",Emp_list!D548)","v":""},"-"]
[0,50000,0,0,0,0,0,{"$f":"H554","v":{"$error":"#REF!"}},{"$f":"VLOOKUP(H575,A575:C579,3)","v":{"$error":"#REF!"}},{"$f":"INDEX(D575:D579,MATCH(I575,C575:C579,0))","v":{"$error":"#REF!"}},{"$f":"INDEX(E575:E579,MATCH(I575,C575:C579,0))","v":{"$error":"#REF!"}},{"$f":"IF(H575>H579,VLOOKUP(H575,A575:F579,6),0)","v":{"$error":"#REF!"}},{"$f":"VLOOKUP(H575,A575:G579,7)","v":{"$error":"#REF!"}},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,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,null,null,null,null,null,{"$f":"IF(Emp_list!A549=\"\",\"\",Emp_list!A549)","v":""},{"$f":"IF(Emp_list!B549=\"\",\"\",Emp_list!B549)","v":""},{"$f":"IF(Emp_list!C549=\"\",\"\",Emp_list!C549)","v":""},{"$f":"IF(Emp_list!D549=\"\",\"\",Emp_list!D549)","v":""},"-"]
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[{"$f":"B576+1","v":60001},150000,0.2,{"$f":"B576","v":60000},{"$f":"E576+(B577-B576)*C577","v":19000},0.1,0,{"$f":"IF(I575=C579,E578+ROUND((H575-J575),0)*I575,IF(I575=C578,E577+ROUND((H575-J575)*I575,0),IF(I575=C577,E576+ROUND((H575-J575)*I575,0),IF(I575=C576,E575+ROUND((H575-J575)*I575,0),E574+ROUND((H575-J575)*I575,0)))))","v":{"$error":"#REF!"}},{"$f":"MIN(K579:L579)","v":{"$error":"#REF!"}},{"$f":"ROUND(SUM(H577+I577)*M575,0)","v":{"$error":"#REF!"}},{"$f":"SUM(H577:J577)","v":{"$error":"#REF!"}},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Emp_list!A551=\"\",\"\",Emp_list!A551)","v":""},{"$f":"IF(Emp_list!B551=\"\",\"\",Emp_list!B551)","v":""},{"$f":"IF(Emp_list!C551=\"\",\"\",Emp_list!C551)","v":""},{"$f":"IF(Emp_list!D551=\"\",\"\",Emp_list!D551)","v":""},"-"]
[{"$f":"B577+1","v":150001},null,0.3,{"$f":"B577","v":150000},{"$f":"IF(J575=0,0,E577)","v":{"$error":"#REF!"}},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Emp_list!A552=\"\",\"\",Emp_list!A552)","v":""},{"$f":"IF(Emp_list!B552=\"\",\"\",Emp_list!B552)","v":""},{"$f":"IF(Emp_list!C552=\"\",\"\",Emp_list!C552)","v":""},{"$f":"IF(Emp_list!D552=\"\",\"\",Emp_list!D552)","v":""},"-"]
["Surcharge Limit",null,null,850000,null,null,null,{"$f":"H572","v":850000},{"$f":"IF(H575>H579,H575-H579,0)","v":{"$error":"#REF!"}},{"$f":"IF(I579>0,ROUND(I579*I575,0),0)","v":{"$error":"#REF!"}},{"$f":"I579-J579","v":{"$error":"#REF!"}},{"$f":"IF(H577>0,ROUND(H577*L575,0),0)","v":{"$error":"#REF!"}},{"$f":"IF(K579>L579,0,L579-K579)","v":{"$error":"#REF!"}},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,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,null,null,null,null,null,{"$f":"IF(Emp_list!A553=\"\",\"\",Emp_list!A553)","v":""},{"$f":"IF(Emp_list!B553=\"\",\"\",Emp_list!B553)","v":""},{"$f":"IF(Emp_list!C553=\"\",\"\",Emp_list!C553)","v":""},{"$f":"IF(Emp_list!D553=\"\",\"\",Emp_list!D553)","v":""},"-"]
[null,null,2004,{"$f":"C580+1","v":2005},null,"2004-05",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Emp_list!A554=\"\",\"\",Emp_list!A554)","v":""},{"$f":"IF(Emp_list!B554=\"\",\"\",Emp_list!B554)","v":""},{"$f":"IF(Emp_list!C554=\"\",\"\",Emp_list!C554)","v":""},{"$f":"IF(Emp_list!D554=\"\",\"\",Emp_list!D554)","v":""},"-"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,null,null,null,null,null,null,null,null,null,null,null,2004,{"$f":"AC581+1","v":2005},null,"2004-05",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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Emp_list!A555=\"\",\"\",Emp_list!A555)","v":""},{"$f":"IF(Emp_list!B555=\"\",\"\",Emp_list!B555)","v":""},{"$f":"IF(Emp_list!C555=\"\",\"\",Emp_list!C555)","v":""},{"$f":"IF(Emp_list!D555=\"\",\"\",Emp_list!D555)","v":""},"-"]
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[0,50000,0,0,0,0,0,{"$f":"$E$4","v":{"$error":"#REF!"}},{"$f":"VLOOKUP(H583,A583:C587,3)","v":{"$error":"#REF!"}},{"$f":"INDEX(D583:D587,MATCH(I583,C583:C587,0))","v":{"$error":"#REF!"}},{"$f":"INDEX(E583:E587,MATCH(I583,C583:C587,0))","v":{"$error":"#REF!"}},{"$f":"IF(H583>H587,VLOOKUP(H583,A583:F587,6),0)","v":{"$error":"#REF!"}},{"$f":"VLOOKUP(H583,A583:G587,7)","v":{"$error":"#REF!"}},0,{"$f":"IF($E$3=\"Male\",B583,IF($E$3=\"Female\",B590,IF($E$3=\"Senior Citizen\",B597,B604)))","v":50000},0,null,null,null,null,null,null,null,null,null,null,"(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"AC581","v":2004},{"$f":"AD581","v":2005},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Emp_list!A557=\"\",\"\",Emp_list!A557)","v":""},{"$f":"IF(Emp_list!B557=\"\",\"\",Emp_list!B557)","v":""},{"$f":"IF(Emp_list!C557=\"\",\"\",Emp_list!C557)","v":""},{"$f":"IF(Emp_list!D557=\"\",\"\",Emp_list!D557)","v":""},"-"]
[{"$f":"B583+1","v":50001},60000,0.1,{"$f":"B583","v":50000},{"$f":"(B584-B583)*C584","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O583+1","v":50001},60000,0.1,null,null,null,null,null,null,null,null,null,null,0,50000,0,0,0,0,null,null,null,null,null,null,null,0,{"$f":"$E$4","v":{"$error":"#REF!"}},null,{"$f":"VLOOKUP(AO584,AA584:AC588,3)","v":{"$error":"#REF!"}},{"$f":"INDEX(AD584:AD588,MATCH(AQ584,AC584:AC588,0))","v":{"$error":"#REF!"}},{"$f":"INDEX(AE584:AE588,MATCH(AQ584,AC584:AC588,0))","v":{"$error":"#REF!"}},{"$f":"IF(AO584>AO588,VLOOKUP(AO584,AA584:AF588,6),0)","v":{"$error":"#REF!"}},{"$f":"VLOOKUP(AO584,AA584:AN588,7)","v":{"$error":"#REF!"}},0,{"$f":"IF($E$3=\"Male\",AB584,IF($E$3=\"Female\",AB591,IF($E$3=\"Senior Citizen\",AB598,AB605)))","v":50000},0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Emp_list!A558=\"\",\"\",Emp_list!A558)","v":""},{"$f":"IF(Emp_list!B558=\"\",\"\",Emp_list!B558)","v":""},{"$f":"IF(Emp_list!C558=\"\",\"\",Emp_list!C558)","v":""},{"$f":"IF(Emp_list!D558=\"\",\"\",Emp_list!D558)","v":""},"-"]
[{"$f":"B584+1","v":60001},150000,0.2,{"$f":"B584","v":60000},{"$f":"E584+(B585-B584)*C585","v":19000},0.1,0.02,{"$f":"IF(I583=C587,E586+ROUND((H583-J583),0)*I583,IF(I583=C586,E585+ROUND((H583-J583)*I583,0),IF(I583=C585,E584+ROUND((H583-J583)*I583,0),IF(I583=C584,E583+ROUND((H583-J583)*I583,0),E582+ROUND((H583-J583)*I583,0)))))-$AX$601","v":{"$error":"#REF!"}},{"$f":"MIN(K587:L587)","v":{"$error":"#REF!"}},{"$f":"ROUND(SUM(H585+I585)*M583,0)","v":{"$error":"#REF!"}},{"$f":"SUM(H585:J585)","v":{"$error":"#REF!"}},null,null,{"$f":"O584+1","v":60001},150000,0.2,null,null,null,null,null,null,null,null,null,null,{"$f":"AB584+1","v":50001},60000,0.1,{"$f":"AB584","v":50000},{"$f":"(AB585-AB584)*AC585","v":1000},0,null,null,null,null,null,null,null,0.02,"TAX CALCULALTION",null,"SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"AW584+1","v":50001},60000,0.1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Emp_list!A559=\"\",\"\",Emp_list!A559)","v":""},{"$f":"IF(Emp_list!B559=\"\",\"\",Emp_list!B559)","v":""},{"$f":"IF(Emp_list!C559=\"\",\"\",Emp_list!C559)","v":""},{"$f":"IF(Emp_list!D559=\"\",\"\",Emp_list!D559)","v":""},"-"]
[{"$f":"B585+1","v":150001},null,0.3,{"$f":"B585","v":150000},{"$f":"IF(J583=0,0,E585)","v":{"$error":"#REF!"}},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O585+1","v":150001},0,0.3,null,null,null,null,null,null,null,null,null,null,{"$f":"AB585+1","v":60001},150000,0.2,{"$f":"AB585","v":60000},{"$f":"AE585+(AB586-AB585)*AC586","v":19000},0.1,null,null,null,null,null,null,null,0.02,{"$f":"IF(AQ584=AC588,AE587+ROUND((AO584-AR584),0)*AQ584,IF(AQ584=AC587,AE586+ROUND((AO584-AR584)*AQ584,0),IF(AQ584=AC586,AE585+ROUND((AO584-AR584)*AQ584,0),IF(AQ584=AC585,AE584+ROUND((AO584-AR584)*AQ584,0),AE583+ROUND((AO584-AR584)*AQ584,0)))))","v":{"$error":"#REF!"}},null,{"$f":"MIN(AS588:AT588)","v":{"$error":"#REF!"}},{"$f":"ROUND(SUM(AO586+AQ586)*AU584,0)","v":{"$error":"#REF!"}},{"$f":"SUM(AO586:AR586)","v":{"$error":"#REF!"}},null,null,{"$f":"AW585+1","v":60001},150000,0.2,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,{"$f":"IF(Emp_list!A560=\"\",\"\",Emp_list!A560)","v":""},{"$f":"IF(Emp_list!B560=\"\",\"\",Emp_list!B560)","v":""},{"$f":"IF(Emp_list!C560=\"\",\"\",Emp_list!C560)","v":""},{"$f":"IF(Emp_list!D560=\"\",\"\",Emp_list!D560)","v":""},"-"]
["Surcharge Limit",null,null,850000,null,null,null,850000,{"$f":"IF(H583>H587,H583-H587,0)","v":{"$error":"#REF!"}},{"$f":"IF(I587>0,ROUND(I587*I583,0),0)","v":{"$error":"#REF!"}},{"$f":"I587-J587","v":{"$error":"#REF!"}},{"$f":"IF(H585>0,ROUND(H585*L583,0),0)","v":{"$error":"#REF!"}},{"$f":"IF(K587>L587,0,L587-K587)","v":{"$error":"#REF!"}},{"$f":"O586+1","v":1},0,0,null,null,null,null,null,null,null,null,null,null,{"$f":"AB586+1","v":150001},null,0.3,{"$f":"AB586","v":150000},{"$f":"IF(AR584=0,0,AE586)","v":{"$error":"#REF!"}},0.1,null,null,null,null,null,null,null,0.02,"Surcharge limit",null,"Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"AW586+1","v":150001},0,0.3,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,{"$f":"IF(Emp_list!A561=\"\",\"\",Emp_list!A561)","v":""},{"$f":"IF(Emp_list!B561=\"\",\"\",Emp_list!B561)","v":""},{"$f":"IF(Emp_list!C561=\"\",\"\",Emp_list!C561)","v":""},{"$f":"IF(Emp_list!D561=\"\",\"\",Emp_list!D561)","v":""},"-"]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H585,IF($E$3=\"Female\",H592,IF($E$3=\"Senior Citizen\",H599,H606)))","v":{"$error":"#REF!"}},null,null,null,null,null,null,null,null,null,null,"Surcharge Limit",null,null,850000,null,null,null,null,null,null,null,null,null,null,850000,null,{"$f":"IF(AO584>AO588,AO584-AO588,0)","v":{"$error":"#REF!"}},{"$f":"IF(AQ588>0,ROUND(AQ588*AQ584,0),0)","v":{"$error":"#REF!"}},{"$f":"AQ588-AR588","v":{"$error":"#REF!"}},{"$f":"IF(AO586>0,ROUND(AO586*AT584,0),0)","v":{"$error":"#REF!"}},{"$f":"IF(AS588>AT588,0,AT588-AS588)","v":{"$error":"#REF!"}},{"$f":"AW587+1","v":1},0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Emp_list!A562=\"\",\"\",Emp_list!A562)","v":""},{"$f":"IF(Emp_list!B562=\"\",\"\",Emp_list!B562)","v":""},{"$f":"IF(Emp_list!C562=\"\",\"\",Emp_list!C562)","v":""},{"$f":"IF(Emp_list!D562=\"\",\"\",Emp_list!D562)","v":""},"-"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I585,IF($E$3=\"Female\",I592,IF($E$3=\"Senior Citizen\",I599,I606)))","v":{"$error":"#REF!"}},null,null,null,null,null,null,null,null,null,null,"Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE",null,null,null,null,null,null,null,"E.Cess","TAXABLE INCOME ",null,"TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",AO586,IF($E$3=\"Female\",AO593,IF($E$3=\"Senior Citizen\",AO600,AO607)))","v":{"$error":"#REF!"}},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,{"$f":"IF(Emp_list!A563=\"\",\"\",Emp_list!A563)","v":""},{"$f":"IF(Emp_list!B563=\"\",\"\",Emp_list!B563)","v":""},{"$f":"IF(Emp_list!C563=\"\",\"\",Emp_list!C563)","v":""},{"$f":"IF(Emp_list!D563=\"\",\"\",Emp_list!D563)","v":""},"-"]
[0,50000,0,0,0,0,0,{"$f":"H583","v":{"$error":"#REF!"}},{"$f":"VLOOKUP(H590,A590:C594,3)","v":{"$error":"#REF!"}},{"$f":"INDEX(D590:D594,MATCH(I590,C590:C594,0))","v":{"$error":"#REF!"}},{"$f":"INDEX(E590:E594,MATCH(I590,C590:C594,0))","v":{"$error":"#REF!"}},{"$f":"IF(H590>H594,VLOOKUP(H590,A590:F594,6),0)","v":{"$error":"#REF!"}},{"$f":"VLOOKUP(H590,A590:G594,7)","v":{"$error":"#REF!"}},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J585,IF($E$3=\"Female\",J592,IF($E$3=\"Senior Citizen\",J599,J606)))","v":{"$error":"#REF!"}},null,null,null,null,null,null,null,null,null,null,"(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",AQ586,IF($E$3=\"Female\",AQ593,IF($E$3=\"Senior Citizen\",AQ600,AQ607)))","v":{"$error":"#REF!"}},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,{"$f":"IF(Emp_list!A564=\"\",\"\",Emp_list!A564)","v":""},{"$f":"IF(Emp_list!B564=\"\",\"\",Emp_list!B564)","v":""},{"$f":"IF(Emp_list!C564=\"\",\"\",Emp_list!C564)","v":""},{"$f":"IF(Emp_list!D564=\"\",\"\",Emp_list!D564)","v":""},"-"]
[{"$f":"B590+1","v":50001},60000,0.1,{"$f":"B590","v":50000},{"$f":"(B591-B590)*C591","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K585,IF($E$3=\"Female\",K592,IF($E$3=\"Senior Citizen\",K599,K606)))","v":{"$error":"#REF!"}},null,null,null,null,null,null,null,null,null,null,0,50000,0,0,0,0,null,null,null,null,null,null,null,0,{"$f":"AO584","v":{"$error":"#REF!"}},null,{"$f":"VLOOKUP(AO591,AA591:AC595,3)","v":{"$error":"#REF!"}},{"$f":"INDEX(AD591:AD595,MATCH(AQ591,AC591:AC595,0))","v":{"$error":"#REF!"}},{"$f":"INDEX(AE591:AE595,MATCH(AQ591,AC591:AC595,0))","v":{"$error":"#REF!"}},{"$f":"IF(AO591>AO595,VLOOKUP(AO591,AA591:AF595,6),0)","v":{"$error":"#REF!"}},{"$f":"VLOOKUP(AO591,AA591:AN595,7)","v":{"$error":"#REF!"}},"E. CESS",null,{"$f":"IF($E$3=\"Male\",AR586,IF($E$3=\"Female\",AR593,IF($E$3=\"Senior Citizen\",AR600,AR607)))","v":{"$error":"#REF!"}},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,{"$f":"IF(Emp_list!A565=\"\",\"\",Emp_list!A565)","v":""},{"$f":"IF(Emp_list!B565=\"\",\"\",Emp_list!B565)","v":""},{"$f":"IF(Emp_list!C565=\"\",\"\",Emp_list!C565)","v":""},{"$f":"IF(Emp_list!D565=\"\",\"\",Emp_list!D565)","v":""},"-"]
[{"$f":"B591+1","v":60001},150000,0.2,{"$f":"B591","v":60000},{"$f":"E591+(B592-B591)*C592","v":19000},0.1,0.02,{"$f":"IF(I590=C594,E593+ROUND((H590-J590),0)*I590,IF(I590=C593,E592+ROUND((H590-J590)*I590,0),IF(I590=C592,E591+ROUND((H590-J590)*I590,0),IF(I590=C591,E590+ROUND((H590-J590)*I590,0),E589+ROUND((H590-J590)*I590,0)))))-$AX$601","v":{"$error":"#REF!"}},{"$f":"MIN(K594:L594)","v":{"$error":"#REF!"}},{"$f":"ROUND(SUM(H592+I592)*M590,0)","v":{"$error":"#REF!"}},{"$f":"SUM(H592:J592)","v":{"$error":"#REF!"}},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A582,IF($E$3=\"Female\",A589,IF($E$3=\"Senior Citizen\",A596,A603)))","v":"(below 65 years)"},null,null,null,null,null,null,null,null,null,null,{"$f":"AB591+1","v":50001},60000,0.1,{"$f":"AB591","v":50000},{"$f":"(AB592-AB591)*AC592","v":1000},0,null,null,null,null,null,null,null,0.02,"TAX CALCULALTION",null,"SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",AS586,IF($E$3=\"Female\",AS593,IF($E$3=\"Senior Citizen\",AS600,AS607)))","v":{"$error":"#REF!"}},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,{"$f":"IF(Emp_list!A566=\"\",\"\",Emp_list!A566)","v":""},{"$f":"IF(Emp_list!B566=\"\",\"\",Emp_list!B566)","v":""},{"$f":"IF(Emp_list!C566=\"\",\"\",Emp_list!C566)","v":""},{"$f":"IF(Emp_list!D566=\"\",\"\",Emp_list!D566)","v":""},"-"]
[{"$f":"B592+1","v":150001},null,0.3,{"$f":"B592","v":150000},{"$f":"IF(J590=0,0,E592)","v":{"$error":"#REF!"}},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M587,IF($E$3=\"Female\",M594,IF($E$3=\"Senior Citizen\",M601,M608)))","v":{"$error":"#REF!"}},null,null,null,null,null,null,null,null,null,null,{"$f":"AB592+1","v":60001},150000,0.2,{"$f":"AB592","v":60000},{"$f":"AE592+(AB593-AB592)*AC593","v":19000},0.1,null,null,null,null,null,null,null,0.02,{"$f":"IF(AQ591=AC595,AE594+ROUND((AO591-AR591),0)*AQ591,IF(AQ591=AC594,AE593+ROUND((AO591-AR591)*AQ591,0),IF(AQ591=AC593,AE592+ROUND((AO591-AR591)*AQ591,0),IF(AQ591=AC592,AE591+ROUND((AO591-AR591)*AQ591,0),AE590+ROUND((AO591-AR591)*AQ591,0)))))","v":{"$error":"#REF!"}},null,{"$f":"MIN(AS595:AT595)","v":{"$error":"#REF!"}},{"$f":"ROUND(SUM(AO593+AQ593)*AU591,0)","v":{"$error":"#REF!"}},{"$f":"SUM(AO593:AR593)","v":{"$error":"#REF!"}},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",AA583,IF($E$3=\"Female\",AA590,IF($E$3=\"Senior Citizen\",AA597,AA604)))","v":"(below 65 years)"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Emp_list!A567=\"\",\"\",Emp_list!A567)","v":""},{"$f":"IF(Emp_list!B567=\"\",\"\",Emp_list!B567)","v":""},{"$f":"IF(Emp_list!C567=\"\",\"\",Emp_list!C567)","v":""},{"$f":"IF(Emp_list!D567=\"\",\"\",Emp_list!D567)","v":""},"-"]
["Surcharge Limit",null,null,850000,null,null,null,{"$f":"H587","v":850000},{"$f":"IF(H590>H594,H590-H594,0)","v":{"$error":"#REF!"}},{"$f":"IF(I594>0,ROUND(I594*I590,0),0)","v":{"$error":"#REF!"}},{"$f":"I594-J594","v":{"$error":"#REF!"}},{"$f":"IF(H592>0,ROUND(H592*L590,0),0)","v":{"$error":"#REF!"}},{"$f":"IF(K594>L594,0,L594-K594)","v":{"$error":"#REF!"}},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K585,IF($E$3=\"Female\",K592,IF($E$3=\"Senior Citizen\",K599,K606)))","v":{"$error":"#REF!"}},null,null,null,null,null,null,null,null,null,null,{"$f":"AB593+1","v":150001},null,0.3,{"$f":"AB593","v":150000},{"$f":"IF(AR591=0,0,AE593)","v":{"$error":"#REF!"}},0.1,null,null,null,null,null,null,null,0.02,"Surcharge limit",null,"Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",AU588,IF($E$3=\"Female\",AU595,IF($E$3=\"Senior Citizen\",AU602,AU609)))","v":{"$error":"#REF!"}},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,{"$f":"IF(Emp_list!A568=\"\",\"\",Emp_list!A568)","v":""},{"$f":"IF(Emp_list!B568=\"\",\"\",Emp_list!B568)","v":""},{"$f":"IF(Emp_list!C568=\"\",\"\",Emp_list!C568)","v":""},{"$f":"IF(Emp_list!D568=\"\",\"\",Emp_list!D568)","v":""},"-"]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess",null,null,null,null,null,null,null,null,null,null,null,null,null,"Surcharge Limit",null,null,850000,null,null,null,null,null,null,null,null,null,null,{"$f":"AO588","v":850000},null,{"$f":"IF(AO591>AO595,AO591-AO595,0)","v":{"$error":"#REF!"}},{"$f":"IF(AQ595>0,ROUND(AQ595*AQ591,0),0)","v":{"$error":"#REF!"}},{"$f":"AQ595-AR595","v":{"$error":"#REF!"}},{"$f":"IF(AO593>0,ROUND(AO593*AT591,0),0)","v":{"$error":"#REF!"}},{"$f":"IF(AS595>AT595,0,AT595-AS595)","v":{"$error":"#REF!"}},"Tax Due",null,{"$f":"IF($E$3=\"Male\",AS586,IF($E$3=\"Female\",AS593,IF($E$3=\"Senior Citizen\",AS600,AS607)))","v":{"$error":"#REF!"}},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,{"$f":"IF(Emp_list!A569=\"\",\"\",Emp_list!A569)","v":""},{"$f":"IF(Emp_list!B569=\"\",\"\",Emp_list!B569)","v":""},{"$f":"IF(Emp_list!C569=\"\",\"\",Emp_list!C569)","v":""},{"$f":"IF(Emp_list!D569=\"\",\"\",Emp_list!D569)","v":""},"-"]
["(Above 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"Treatment of sect 80D",null,null,null,null,null,null,null,null,null,null,null,null,"Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE",null,null,null,null,null,null,null,"E.Cess","TAXABLE INCOME ",null,"TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess",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,{"$f":"IF(Emp_list!A570=\"\",\"\",Emp_list!A570)","v":""},{"$f":"IF(Emp_list!B570=\"\",\"\",Emp_list!B570)","v":""},{"$f":"IF(Emp_list!C570=\"\",\"\",Emp_list!C570)","v":""},{"$f":"IF(Emp_list!D570=\"\",\"\",Emp_list!D570)","v":""},"-"]
[0,50000,0,0,0,0,0,{"$f":"H583","v":{"$error":"#REF!"}},{"$f":"VLOOKUP(H597,A597:C601,3)","v":{"$error":"#REF!"}},{"$f":"INDEX(D597:D601,MATCH(I597,C597:C601,0))","v":{"$error":"#REF!"}},{"$f":"INDEX(E597:E601,MATCH(I597,C597:C601,0))","v":{"$error":"#REF!"}},{"$f":"IF(H597>H601,VLOOKUP(H597,A597:F601,6),0)","v":{"$error":"#REF!"}},{"$f":"VLOOKUP(H597,A597:G601,7)","v":{"$error":"#REF!"}},"Taxable income",null,{"$f":"H583","v":{"$error":"#REF!"}},null,null,null,null,null,null,null,null,null,null,"(Above 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Treatment of sect 80D",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,{"$f":"IF(Emp_list!A571=\"\",\"\",Emp_list!A571)","v":""},{"$f":"IF(Emp_list!B571=\"\",\"\",Emp_list!B571)","v":""},{"$f":"IF(Emp_list!C571=\"\",\"\",Emp_list!C571)","v":""},{"$f":"IF(Emp_list!D571=\"\",\"\",Emp_list!D571)","v":""},"-"]
[{"$f":"B597+1","v":50001},60000,0.1,{"$f":"B597","v":50000},{"$f":"(B598-B597)*C598","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"Due Tax",null,{"$f":"P588","v":{"$error":"#REF!"}},null,null,null,null,null,null,null,null,null,null,0,50000,0,0,0,0,null,null,null,null,null,null,null,0,{"$f":"AO584","v":{"$error":"#REF!"}},null,{"$f":"VLOOKUP(AO598,AA598:AC602,3)","v":{"$error":"#REF!"}},{"$f":"INDEX(AD598:AD602,MATCH(AQ598,AC598:AC602,0))","v":{"$error":"#REF!"}},{"$f":"INDEX(AE598:AE602,MATCH(AQ598,AC598:AC602,0))","v":{"$error":"#REF!"}},{"$f":"IF(AO598>AO602,VLOOKUP(AO598,AA598:AF602,6),0)","v":{"$error":"#REF!"}},{"$f":"VLOOKUP(AO598,AA598:AN602,7)","v":{"$error":"#REF!"}},"Taxable income",null,{"$f":"AO584","v":{"$error":"#REF!"}},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Emp_list!A572=\"\",\"\",Emp_list!A572)","v":""},{"$f":"IF(Emp_list!B572=\"\",\"\",Emp_list!B572)","v":""},{"$f":"IF(Emp_list!C572=\"\",\"\",Emp_list!C572)","v":""},{"$f":"IF(Emp_list!D572=\"\",\"\",Emp_list!D572)","v":""},"-"]
[{"$f":"B598+1","v":60001},150000,0.2,{"$f":"B598","v":60000},{"$f":"E598+(B599-B598)*C599","v":19000},0.1,0.02,{"$f":"IF(I597=C601,E600+ROUND((H597-J597),0)*I597,IF(I597=C600,E599+ROUND((H597-J597)*I597,0),IF(I597=C599,E598+ROUND((H597-J597)*I597,0),IF(I597=C598,E597+ROUND((H597-J597)*I597,0),E596+ROUND((H597-J597)*I597,0)))))-$AX$601","v":{"$error":"#REF!"}},{"$f":"MIN(K601:L601)","v":{"$error":"#REF!"}},{"$f":"ROUND(SUM(H599+I599)*M597,0)","v":{"$error":"#REF!"}},{"$f":"SUM(H599:J599)","v":{"$error":"#REF!"}},null,null,"Calculated amt",null,{"$f":"IF(P597<100000,P598,P598-(P597-100000))","v":{"$error":"#REF!"}},null,null,null,null,null,null,null,null,null,null,{"$f":"AB598+1","v":50001},60000,0.1,{"$f":"AB598","v":50000},{"$f":"(AB599-AB598)*AC599","v":1000},0,null,null,null,null,null,null,null,0.02,"TAX CALCULALTION",null,"SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"Due Tax",null,{"$f":"AX589","v":{"$error":"#REF!"}},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Emp_list!A573=\"\",\"\",Emp_list!A573)","v":""},{"$f":"IF(Emp_list!B573=\"\",\"\",Emp_list!B573)","v":""},{"$f":"IF(Emp_list!C573=\"\",\"\",Emp_list!C573)","v":""},{"$f":"IF(Emp_list!D573=\"\",\"\",Emp_list!D573)","v":""},"-"]
[{"$f":"B599+1","v":150001},null,0.3,{"$f":"B599","v":150000},{"$f":"IF(J597=0,0,E599)","v":{"$error":"#REF!"}},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Rebate u/s 80D",null,{"$f":"IF(P599>0,P599,0)","v":{"$error":"#REF!"}},null,null,null,null,null,null,null,null,null,null,{"$f":"AB599+1","v":60001},150000,0.2,{"$f":"AB599","v":60000},{"$f":"AE599+(AB600-AB599)*AC600","v":19000},0.1,null,null,null,null,null,null,null,0.02,{"$f":"IF(AQ598=AC602,AE601+ROUND((AO598-AR598),0)*AQ598,IF(AQ598=AC601,AE600+ROUND((AO598-AR598)*AQ598,0),IF(AQ598=AC600,AE599+ROUND((AO598-AR598)*AQ598,0),IF(AQ598=AC599,AE598+ROUND((AO598-AR598)*AQ598,0),AE597+ROUND((AO598-AR598)*AQ598,0)))))","v":{"$error":"#REF!"}},null,{"$f":"MIN(AS602:AT602)","v":{"$error":"#REF!"}},{"$f":"ROUND(SUM(AO600+AQ600)*AU598,0)","v":{"$error":"#REF!"}},{"$f":"SUM(AO600:AR600)","v":{"$error":"#REF!"}},null,null,"Calculated amt",null,{"$f":"IF(AX598<100000,AX599,AX599-(AX598-100000))","v":{"$error":"#REF!"}},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,{"$f":"IF(Emp_list!A574=\"\",\"\",Emp_list!A574)","v":""},{"$f":"IF(Emp_list!B574=\"\",\"\",Emp_list!B574)","v":""},{"$f":"IF(Emp_list!C574=\"\",\"\",Emp_list!C574)","v":""},{"$f":"IF(Emp_list!D574=\"\",\"\",Emp_list!D574)","v":""},"-"]
["Surcharge Limit",null,null,850000,null,null,null,{"$f":"H594","v":850000},{"$f":"IF(H597>H601,H597-H601,0)","v":{"$error":"#REF!"}},{"$f":"IF(I601>0,ROUND(I601*I597,0),0)","v":{"$error":"#REF!"}},{"$f":"I601-J601","v":{"$error":"#REF!"}},{"$f":"IF(H599>0,ROUND(H599*L597,0),0)","v":{"$error":"#REF!"}},{"$f":"IF(K601>L601,0,L601-K601)","v":{"$error":"#REF!"}},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AB600+1","v":150001},null,0.3,{"$f":"AB600","v":150000},{"$f":"IF(AR598=0,0,AE600)","v":{"$error":"#REF!"}},0.1,null,null,null,null,null,null,null,0.02,"Surcharge limit",null,"Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Rebate u/s 80D",null,{"$f":"IF(AX600>0,AX600,0)","v":{"$error":"#REF!"}},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Emp_list!A575=\"\",\"\",Emp_list!A575)","v":""},{"$f":"IF(Emp_list!B575=\"\",\"\",Emp_list!B575)","v":""},{"$f":"IF(Emp_list!C575=\"\",\"\",Emp_list!C575)","v":""},{"$f":"IF(Emp_list!D575=\"\",\"\",Emp_list!D575)","v":""},"-"]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess",null,null,null,null,null,null,null,null,null,null,null,null,null,"Surcharge Limit",null,null,850000,null,null,null,null,null,null,null,null,null,null,{"$f":"AO595","v":850000},null,{"$f":"IF(AO598>AO602,AO598-AO602,0)","v":{"$error":"#REF!"}},{"$f":"IF(AQ602>0,ROUND(AQ602*AQ598,0),0)","v":{"$error":"#REF!"}},{"$f":"AQ602-AR602","v":{"$error":"#REF!"}},{"$f":"IF(AO600>0,ROUND(AO600*AT598,0),0)","v":{"$error":"#REF!"}},{"$f":"IF(AS602>AT602,0,AT602-AS602)","v":{"$error":"#REF!"}},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,{"$f":"IF(Emp_list!A576=\"\",\"\",Emp_list!A576)","v":""},{"$f":"IF(Emp_list!B576=\"\",\"\",Emp_list!B576)","v":""},{"$f":"IF(Emp_list!C576=\"\",\"\",Emp_list!C576)","v":""},{"$f":"IF(Emp_list!D576=\"\",\"\",Emp_list!D576)","v":""},"-"]
["Not defined",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,"Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE",null,null,null,null,null,null,null,"E.Cess","TAXABLE INCOME ",null,"TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess",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,{"$f":"IF(Emp_list!A577=\"\",\"\",Emp_list!A577)","v":""},{"$f":"IF(Emp_list!B577=\"\",\"\",Emp_list!B577)","v":""},{"$f":"IF(Emp_list!C577=\"\",\"\",Emp_list!C577)","v":""},{"$f":"IF(Emp_list!D577=\"\",\"\",Emp_list!D577)","v":""},"-"]
[0,50000,0,0,0,0,0,{"$f":"H583","v":{"$error":"#REF!"}},{"$f":"VLOOKUP(H604,A604:C608,3)","v":{"$error":"#REF!"}},{"$f":"INDEX(D604:D608,MATCH(I604,C604:C608,0))","v":{"$error":"#REF!"}},{"$f":"INDEX(E604:E608,MATCH(I604,C604:C608,0))","v":{"$error":"#REF!"}},{"$f":"IF(H604>H608,VLOOKUP(H604,A604:F608,6),0)","v":{"$error":"#REF!"}},{"$f":"VLOOKUP(H604,A604:G608,7)","v":{"$error":"#REF!"}},null,null,null,null,null,null,null,null,null,null,null,null,null,"Not defined",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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Emp_list!A578=\"\",\"\",Emp_list!A578)","v":""},{"$f":"IF(Emp_list!B578=\"\",\"\",Emp_list!B578)","v":""},{"$f":"IF(Emp_list!C578=\"\",\"\",Emp_list!C578)","v":""},{"$f":"IF(Emp_list!D578=\"\",\"\",Emp_list!D578)","v":""},{"$f":"CONCATENATE(BY604,\"-\",BZ604)","v":"-"}]
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[{"$f":"B605+1","v":60001},150000,0.2,{"$f":"B605","v":60000},{"$f":"E605+(B606-B605)*C606","v":19000},0.1,0.02,{"$f":"IF(I604=C608,E607+ROUND((H604-J604),0)*I604,IF(I604=C607,E606+ROUND((H604-J604)*I604,0),IF(I604=C606,E605+ROUND((H604-J604)*I604,0),IF(I604=C605,E604+ROUND((H604-J604)*I604,0),E603+ROUND((H604-J604)*I604,0)))))-$AX$601","v":{"$error":"#REF!"}},{"$f":"MIN(K608:L608)","v":{"$error":"#REF!"}},{"$f":"ROUND(SUM(H606+I606)*M604,0)","v":{"$error":"#REF!"}},{"$f":"SUM(H606:J606)","v":{"$error":"#REF!"}},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AB605+1","v":50001},60000,0.1,{"$f":"AB605","v":50000},{"$f":"(AB606-AB605)*AC606","v":1000},0,null,null,null,null,null,null,null,0.02,"TAX CALCULALTION",null,"SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Emp_list!A580=\"\",\"\",Emp_list!A580)","v":""},{"$f":"IF(Emp_list!B580=\"\",\"\",Emp_list!B580)","v":""},{"$f":"IF(Emp_list!C580=\"\",\"\",Emp_list!C580)","v":""},{"$f":"IF(Emp_list!D580=\"\",\"\",Emp_list!D580)","v":""},"-"]
[{"$f":"B606+1","v":150001},null,0.3,{"$f":"B606","v":150000},{"$f":"IF(J604=0,0,E606)","v":{"$error":"#REF!"}},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AB606+1","v":60001},150000,0.2,{"$f":"AB606","v":60000},{"$f":"AE606+(AB607-AB606)*AC607","v":19000},0.1,null,null,null,null,null,null,null,0.02,{"$f":"IF(AQ605=AC609,AE608+ROUND((AO605-AR605),0)*AQ605,IF(AQ605=AC608,AE607+ROUND((AO605-AR605)*AQ605,0),IF(AQ605=AC607,AE606+ROUND((AO605-AR605)*AQ605,0),IF(AQ605=AC606,AE605+ROUND((AO605-AR605)*AQ605,0),AE604+ROUND((AO605-AR605)*AQ605,0)))))","v":{"$error":"#REF!"}},null,{"$f":"MIN(AS609:AT609)","v":{"$error":"#REF!"}},{"$f":"ROUND(SUM(AO607+AQ607)*AU605,0)","v":{"$error":"#REF!"}},{"$f":"SUM(AO607:AR607)","v":{"$error":"#REF!"}},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,null,null,{"$f":"IF(Emp_list!A581=\"\",\"\",Emp_list!A581)","v":""},{"$f":"IF(Emp_list!B581=\"\",\"\",Emp_list!B581)","v":""},{"$f":"IF(Emp_list!C581=\"\",\"\",Emp_list!C581)","v":""},{"$f":"IF(Emp_list!D581=\"\",\"\",Emp_list!D581)","v":""},"-"]
["Surcharge Limit",null,null,850000,null,null,null,{"$f":"H601","v":850000},{"$f":"IF(H604>H608,H604-H608,0)","v":{"$error":"#REF!"}},{"$f":"IF(I608>0,ROUND(I608*I604,0),0)","v":{"$error":"#REF!"}},{"$f":"I608-J608","v":{"$error":"#REF!"}},{"$f":"IF(H606>0,ROUND(H606*L604,0),0)","v":{"$error":"#REF!"}},{"$f":"IF(K608>L608,0,L608-K608)","v":{"$error":"#REF!"}},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AB607+1","v":150001},null,0.3,{"$f":"AB607","v":150000},{"$f":"IF(AR605=0,0,AE607)","v":{"$error":"#REF!"}},0.1,null,null,null,null,null,null,null,0.02,"Surcharge limit",null,"Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Emp_list!A582=\"\",\"\",Emp_list!A582)","v":""},{"$f":"IF(Emp_list!B582=\"\",\"\",Emp_list!B582)","v":""},{"$f":"IF(Emp_list!C582=\"\",\"\",Emp_list!C582)","v":""},{"$f":"IF(Emp_list!D582=\"\",\"\",Emp_list!D582)","v":""},"-"]
[null,null,2005,{"$f":"C609+1","v":2006},null,"2005-06",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Surcharge Limit",null,null,850000,null,null,null,null,null,null,null,null,null,null,{"$f":"AO602","v":850000},null,{"$f":"IF(AO605>AO609,AO605-AO609,0)","v":{"$error":"#REF!"}},{"$f":"IF(AQ609>0,ROUND(AQ609*AQ605,0),0)","v":{"$error":"#REF!"}},{"$f":"AQ609-AR609","v":{"$error":"#REF!"}},{"$f":"IF(AO607>0,ROUND(AO607*AT605,0),0)","v":{"$error":"#REF!"}},{"$f":"IF(AS609>AT609,0,AT609-AS609)","v":{"$error":"#REF!"}},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Emp_list!A583=\"\",\"\",Emp_list!A583)","v":""},{"$f":"IF(Emp_list!B583=\"\",\"\",Emp_list!B583)","v":""},{"$f":"IF(Emp_list!C583=\"\",\"\",Emp_list!C583)","v":""},{"$f":"IF(Emp_list!D583=\"\",\"\",Emp_list!D583)","v":""},"-"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Emp_list!A584=\"\",\"\",Emp_list!A584)","v":""},{"$f":"IF(Emp_list!B584=\"\",\"\",Emp_list!B584)","v":""},{"$f":"IF(Emp_list!C584=\"\",\"\",Emp_list!C584)","v":""},{"$f":"IF(Emp_list!D584=\"\",\"\",Emp_list!D584)","v":""},"-"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C609","v":2005},{"$f":"D609","v":2006},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Emp_list!A585=\"\",\"\",Emp_list!A585)","v":""},{"$f":"IF(Emp_list!B585=\"\",\"\",Emp_list!B585)","v":""},{"$f":"IF(Emp_list!C585=\"\",\"\",Emp_list!C585)","v":""},{"$f":"IF(Emp_list!D585=\"\",\"\",Emp_list!D585)","v":""},"-"]
[0,100000,0,0,0,0,0,{"$f":"$E$4","v":{"$error":"#REF!"}},{"$f":"VLOOKUP(H612,A612:C616,3)","v":{"$error":"#REF!"}},{"$f":"INDEX(D612:D616,MATCH(I612,C612:C616,0))","v":{"$error":"#REF!"}},{"$f":"INDEX(E612:E616,MATCH(I612,C612:C616,0))","v":{"$error":"#REF!"}},{"$f":"IF(H612>H616,VLOOKUP(H612,A612:F616,6),0)","v":{"$error":"#REF!"}},{"$f":"VLOOKUP(H612,A612:G616,7)","v":{"$error":"#REF!"}},0,{"$f":"IF($E$3=\"Male\",B612,IF($E$3=\"Female\",B619,IF($E$3=\"Senior Citizen\",B626,B633)))","v":100000},0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Emp_list!A586=\"\",\"\",Emp_list!A586)","v":""},{"$f":"IF(Emp_list!B586=\"\",\"\",Emp_list!B586)","v":""},{"$f":"IF(Emp_list!C586=\"\",\"\",Emp_list!C586)","v":""},{"$f":"IF(Emp_list!D586=\"\",\"\",Emp_list!D586)","v":""},"-"]
[{"$f":"B612+1","v":100001},150000,0.1,{"$f":"B612","v":100000},{"$f":"(B613-B612)*C613","v":5000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O612+1","v":100001},150000,0.1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Emp_list!A587=\"\",\"\",Emp_list!A587)","v":""},{"$f":"IF(Emp_list!B587=\"\",\"\",Emp_list!B587)","v":""},{"$f":"IF(Emp_list!C587=\"\",\"\",Emp_list!C587)","v":""},{"$f":"IF(Emp_list!D587=\"\",\"\",Emp_list!D587)","v":""},"-"]
[{"$f":"B613+1","v":150001},250000,0.2,{"$f":"B613","v":150000},{"$f":"E613+(B614-B613)*C614","v":25000},0.1,0.02,{"$f":"IF(I612=C616,E615+ROUND((H612-J612),0)*I612,IF(I612=C615,E614+ROUND((H612-J612)*I612,0),IF(I612=C614,E613+ROUND((H612-J612)*I612,0),IF(I612=C613,E612+ROUND((H612-J612)*I612,0),E611+ROUND((H612-J612)*I612,0)))))","v":{"$error":"#REF!"}},{"$f":"MIN(K616:L616)","v":{"$error":"#REF!"}},{"$f":"ROUND(SUM(H614+I614)*M612,0)","v":{"$error":"#REF!"}},{"$f":"SUM(H614:J614)","v":{"$error":"#REF!"}},null,null,{"$f":"O613+1","v":150001},250000,0.2,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Emp_list!A588=\"\",\"\",Emp_list!A588)","v":""},{"$f":"IF(Emp_list!B588=\"\",\"\",Emp_list!B588)","v":""},{"$f":"IF(Emp_list!C588=\"\",\"\",Emp_list!C588)","v":""},{"$f":"IF(Emp_list!D588=\"\",\"\",Emp_list!D588)","v":""},"-"]
[{"$f":"B614+1","v":250001},null,0.3,{"$f":"B614","v":250000},{"$f":"IF(J612=0,0,E614)","v":{"$error":"#REF!"}},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O614+1","v":250001},0,0.3,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,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,null,null,{"$f":"IF(Emp_list!A589=\"\",\"\",Emp_list!A589)","v":""},{"$f":"IF(Emp_list!B589=\"\",\"\",Emp_list!B589)","v":""},{"$f":"IF(Emp_list!C589=\"\",\"\",Emp_list!C589)","v":""},{"$f":"IF(Emp_list!D589=\"\",\"\",Emp_list!D589)","v":""},"-"]
["Surcharge Limit",null,null,1000000,null,null,null,1000000,{"$f":"IF(H612>H616,H612-H616,0)","v":{"$error":"#REF!"}},{"$f":"IF(I616>0,ROUND(I616*I612,0),0)","v":{"$error":"#REF!"}},{"$f":"I616-J616","v":{"$error":"#REF!"}},{"$f":"IF(H614>0,ROUND(H614*L612,0),0)","v":{"$error":"#REF!"}},{"$f":"IF(K616>L616,0,L616-K616)","v":{"$error":"#REF!"}},{"$f":"O615+1","v":1},0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Emp_list!A590=\"\",\"\",Emp_list!A590)","v":""},{"$f":"IF(Emp_list!B590=\"\",\"\",Emp_list!B590)","v":""},{"$f":"IF(Emp_list!C590=\"\",\"\",Emp_list!C590)","v":""},{"$f":"IF(Emp_list!D590=\"\",\"\",Emp_list!D590)","v":""},"-"]
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["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Emp_list!A606=\"\",\"\",Emp_list!A606)","v":""},{"$f":"IF(Emp_list!B606=\"\",\"\",Emp_list!B606)","v":""},{"$f":"IF(Emp_list!C606=\"\",\"\",Emp_list!C606)","v":""},{"$f":"IF(Emp_list!D606=\"\",\"\",Emp_list!D606)","v":""},"-"]
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[0,145000,0,0,0,0,0,{"$f":"H670","v":{"$error":"#REF!"}},{"$f":"VLOOKUP(H677,A677:C681,3)","v":{"$error":"#REF!"}},{"$f":"INDEX(D677:D681,MATCH(I677,C677:C681,0))","v":{"$error":"#REF!"}},{"$f":"INDEX(E677:E681,MATCH(I677,C677:C681,0))","v":{"$error":"#REF!"}},{"$f":"IF(H677>H681,VLOOKUP(H677,A677:F681,6),0)","v":{"$error":"#REF!"}},{"$f":"VLOOKUP(H677,A677:G681,7)","v":{"$error":"#REF!"}},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J672,IF($E$3=\"Female\",J679,IF($E$3=\"Senior Citizen\",J686,J693)))","v":{"$error":"#REF!"}},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,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,null,null,{"$f":"IF(Emp_list!A651=\"\",\"\",Emp_list!A651)","v":""},{"$f":"IF(Emp_list!B651=\"\",\"\",Emp_list!B651)","v":""},{"$f":"IF(Emp_list!C651=\"\",\"\",Emp_list!C651)","v":""},{"$f":"IF(Emp_list!D651=\"\",\"\",Emp_list!D651)","v":""},"-"]
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[{"$f":"B678+1","v":150001},250000,0.2,{"$f":"B678","v":150000},{"$f":"E678+(B679-B678)*C679","v":20500},0,0.03,{"$f":"IF(I677=C681,E680+ROUND((H677-J677),0)*I677,IF(I677=C680,E679+ROUND((H677-J677)*I677,0),IF(I677=C679,E678+ROUND((H677-J677)*I677,0),IF(I677=C678,E677+ROUND((H677-J677)*I677,0),E676+ROUND((H677-J677)*I677,0)))))","v":{"$error":"#REF!"}},{"$f":"MIN(K681:L681)","v":{"$error":"#REF!"}},{"$f":"ROUND(SUM(H679+I679)*M677,0)","v":{"$error":"#REF!"}},{"$f":"SUM(H679:J679)","v":{"$error":"#REF!"}},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A669,IF($E$3=\"Female\",A676,IF($E$3=\"Senior Citizen\",A683,A690)))","v":"(below 65 years)"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Emp_list!A653=\"\",\"\",Emp_list!A653)","v":""},{"$f":"IF(Emp_list!B653=\"\",\"\",Emp_list!B653)","v":""},{"$f":"IF(Emp_list!C653=\"\",\"\",Emp_list!C653)","v":""},{"$f":"IF(Emp_list!D653=\"\",\"\",Emp_list!D653)","v":""},"-"]
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["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H681","v":1000000},{"$f":"IF(H684>H688,H684-H688,0)","v":{"$error":"#REF!"}},{"$f":"IF(I688>0,ROUND(I688*I684,0),0)","v":{"$error":"#REF!"}},{"$f":"I688-J688","v":{"$error":"#REF!"}},{"$f":"IF(H686>0,ROUND(H686*L684,0),0)","v":{"$error":"#REF!"}},{"$f":"IF(K688>L688,0,L688-K688)","v":{"$error":"#REF!"}},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,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,null,null,null,null,null,{"$f":"IF(Emp_list!A662=\"\",\"\",Emp_list!A662)","v":""},{"$f":"IF(Emp_list!B662=\"\",\"\",Emp_list!B662)","v":""},{"$f":"IF(Emp_list!C662=\"\",\"\",Emp_list!C662)","v":""},{"$f":"IF(Emp_list!D662=\"\",\"\",Emp_list!D662)","v":""},"-"]
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[null,null,2008,{"$f":"C696+1","v":2009},null,"2008-09",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Emp_list!A670=\"\",\"\",Emp_list!A670)","v":""},{"$f":"IF(Emp_list!B670=\"\",\"\",Emp_list!B670)","v":""},{"$f":"IF(Emp_list!C670=\"\",\"\",Emp_list!C670)","v":""},{"$f":"IF(Emp_list!D670=\"\",\"\",Emp_list!D670)","v":""},"-"]
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[0,150000,0,0,0,0,0,{"$f":"$E$4","v":{"$error":"#REF!"}},{"$f":"VLOOKUP(H699,A699:C703,3)","v":{"$error":"#REF!"}},{"$f":"INDEX(D699:D703,MATCH(I699,C699:C703,0))","v":{"$error":"#REF!"}},{"$f":"INDEX(E699:E703,MATCH(I699,C699:C703,0))","v":{"$error":"#REF!"}},{"$f":"IF(H699>H703,VLOOKUP(H699,A699:F703,6),0)","v":{"$error":"#REF!"}},{"$f":"VLOOKUP(H699,A699:G703,7)","v":{"$error":"#REF!"}},0,{"$f":"IF($E$3=\"Male\",B699,IF($E$3=\"Female\",B706,IF($E$3=\"Senior Citizen\",B713,B720)))","v":150000},0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Emp_list!A673=\"\",\"\",Emp_list!A673)","v":""},{"$f":"IF(Emp_list!B673=\"\",\"\",Emp_list!B673)","v":""},{"$f":"IF(Emp_list!C673=\"\",\"\",Emp_list!C673)","v":""},{"$f":"IF(Emp_list!D673=\"\",\"\",Emp_list!D673)","v":""},"-"]
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[{"$f":"B700+1","v":300001},500000,0.2,{"$f":"B700","v":300000},{"$f":"E700+(B701-B700)*C701","v":55000},0,0.03,{"$f":"IF(I699=C703,E702+ROUND((H699-J699),0)*I699,IF(I699=C702,E701+ROUND((H699-J699)*I699,0),IF(I699=C701,E700+ROUND((H699-J699)*I699,0),IF(I699=C700,E699+ROUND((H699-J699)*I699,0),E698+ROUND((H699-J699)*I699,0)))))","v":{"$error":"#REF!"}},{"$f":"MIN(K703:L703)","v":{"$error":"#REF!"}},{"$f":"ROUND(SUM(H701+I701)*M699,0)","v":{"$error":"#REF!"}},{"$f":"SUM(H701:J701)","v":{"$error":"#REF!"}},null,null,{"$f":"O700+1","v":300001},500000,0.2,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Emp_list!A675=\"\",\"\",Emp_list!A675)","v":""},{"$f":"IF(Emp_list!B675=\"\",\"\",Emp_list!B675)","v":""},{"$f":"IF(Emp_list!C675=\"\",\"\",Emp_list!C675)","v":""},{"$f":"IF(Emp_list!D675=\"\",\"\",Emp_list!D675)","v":""},"-"]
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["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Emp_list!A693=\"\",\"\",Emp_list!A693)","v":""},{"$f":"IF(Emp_list!B693=\"\",\"\",Emp_list!B693)","v":""},{"$f":"IF(Emp_list!C693=\"\",\"\",Emp_list!C693)","v":""},{"$f":"IF(Emp_list!D693=\"\",\"\",Emp_list!D693)","v":""},"-"]
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[{"$f":"B736+1","v":300001},500000,0.2,{"$f":"B736","v":300000},{"$f":"E736+(B737-B736)*C737","v":51000},0,0.03,{"$f":"IF(I735=C739,E738+ROUND((H735-J735),0)*I735,IF(I735=C738,E737+ROUND((H735-J735)*I735,0),IF(I735=C737,E736+ROUND((H735-J735)*I735,0),IF(I735=C736,E735+ROUND((H735-J735)*I735,0),E734+ROUND((H735-J735)*I735,0)))))","v":{"$error":"#REF!"}},{"$f":"MIN(K739:L739)","v":{"$error":"#REF!"}},{"$f":"ROUND(SUM(H737+I737)*M735,0)","v":{"$error":"#REF!"}},{"$f":"SUM(H737:J737)","v":{"$error":"#REF!"}},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A727,IF($E$3=\"Female\",A734,IF($E$3=\"Senior Citizen\",A741,A748)))","v":"(below 65 years)"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Emp_list!A711=\"\",\"\",Emp_list!A711)","v":""},{"$f":"IF(Emp_list!B711=\"\",\"\",Emp_list!B711)","v":""},{"$f":"IF(Emp_list!C711=\"\",\"\",Emp_list!C711)","v":""},{"$f":"IF(Emp_list!D711=\"\",\"\",Emp_list!D711)","v":""},"-"]
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[{"$f":"B823+1","v":500001},1000000,0.2,{"$f":"B823","v":500000},{"$f":"E823+(B824-B823)*C824","v":130000},0,0.03,{"$f":"IF(I822=C826,E825+ROUND((H822-J822),0)*I822,IF(I822=C825,E824+ROUND((H822-J822)*I822,0),IF(I822=C824,E823+ROUND((H822-J822)*I822,0),IF(I822=C823,E822+ROUND((H822-J822)*I822,0),E821+ROUND((H822-J822)*I822,0)))))","v":{"$error":"#REF!"}},{"$f":"MIN(K826:L826)","v":{"$error":"#REF!"}},{"$f":"ROUND(SUM(H824+I824)*M822,0)","v":{"$error":"#REF!"}},{"$f":"SUM(H824:J824)","v":{"$error":"#REF!"}},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A814,IF($E$3=\"Female\",A821,IF($E$3=\"Senior Citizen\",A828,A835)))","v":"(below 65 years)"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Emp_list!A798=\"\",\"\",Emp_list!A798)","v":""},{"$f":"IF(Emp_list!B798=\"\",\"\",Emp_list!B798)","v":""},{"$f":"IF(Emp_list!C798=\"\",\"\",Emp_list!C798)","v":""},{"$f":"IF(Emp_list!D798=\"\",\"\",Emp_list!D798)","v":""},"-"]
[{"$f":"B824+1","v":1000001},null,0.3,{"$f":"B824","v":1000000},{"$f":"IF(J822=0,0,E824)","v":{"$error":"#REF!"}},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M819,IF($E$3=\"Female\",M826,IF($E$3=\"Senior Citizen\",M833,M840)))","v":{"$error":"#REF!"}},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,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,null,null,{"$f":"IF(Emp_list!A799=\"\",\"\",Emp_list!A799)","v":""},{"$f":"IF(Emp_list!B799=\"\",\"\",Emp_list!B799)","v":""},{"$f":"IF(Emp_list!C799=\"\",\"\",Emp_list!C799)","v":""},{"$f":"IF(Emp_list!D799=\"\",\"\",Emp_list!D799)","v":""},"-"]
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["Surcharge Limit",null,null,0,null,null,null,{"$f":"H826","v":0},{"$f":"IF(H829>H833,H829-H833,0)","v":{"$error":"#REF!"}},{"$f":"IF(I833>0,ROUND(I833*I829,0),0)","v":{"$error":"#REF!"}},{"$f":"I833-J833","v":{"$error":"#REF!"}},{"$f":"IF(H831>0,ROUND(H831*L829,0),0)","v":{"$error":"#REF!"}},{"$f":"IF(K833>L833,0,L833-K833)","v":{"$error":"#REF!"}},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Emp_list!A807=\"\",\"\",Emp_list!A807)","v":""},{"$f":"IF(Emp_list!B807=\"\",\"\",Emp_list!B807)","v":""},{"$f":"IF(Emp_list!C807=\"\",\"\",Emp_list!C807)","v":""},{"$f":"IF(Emp_list!D807=\"\",\"\",Emp_list!D807)","v":""},"-"]
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[{"$f":"B845+1","v":500001},1000000,0.2,{"$f":"B845","v":500000},{"$f":"E845+(B846-B845)*C846","v":130000},0,0.03,{"$f":"IF(I844=C848,E847+ROUND((H844-J844),0)*I844,IF(I844=C847,E846+ROUND((H844-J844)*I844,0),IF(I844=C846,E845+ROUND((H844-J844)*I844,0),IF(I844=C845,E844+ROUND((H844-J844)*I844,0),E843+ROUND((H844-J844)*I844,0)))))","v":{"$error":"#REF!"}},{"$f":"MIN(K848:L848)","v":{"$error":"#REF!"}},{"$f":"ROUND(SUM(H846+I846)*M844,0)","v":{"$error":"#REF!"}},{"$f":"SUM(H846:J846)","v":{"$error":"#REF!"}},null,null,{"$f":"O845+1","v":500001},1000000,0.2,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Emp_list!A820=\"\",\"\",Emp_list!A820)","v":""},{"$f":"IF(Emp_list!B820=\"\",\"\",Emp_list!B820)","v":""},{"$f":"IF(Emp_list!C820=\"\",\"\",Emp_list!C820)","v":""},{"$f":"IF(Emp_list!D820=\"\",\"\",Emp_list!D820)","v":""},"-"]
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[{"$f":"B852+1","v":500001},1000000,0.2,{"$f":"B852","v":500000},{"$f":"E852+(B853-B852)*C853","v":130000},0,0.03,{"$f":"IF(I851=C855,E854+ROUND((H851-J851),0)*I851,IF(I851=C854,E853+ROUND((H851-J851)*I851,0),IF(I851=C853,E852+ROUND((H851-J851)*I851,0),IF(I851=C852,E851+ROUND((H851-J851)*I851,0),E850+ROUND((H851-J851)*I851,0)))))","v":{"$error":"#REF!"}},{"$f":"MIN(K855:L855)","v":{"$error":"#REF!"}},{"$f":"ROUND(SUM(H853+I853)*M851,0)","v":{"$error":"#REF!"}},{"$f":"SUM(H853:J853)","v":{"$error":"#REF!"}},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A843,IF($E$3=\"Female\",A850,IF($E$3=\"Senior Citizen\",A857,A864)))","v":"(below 60 years)"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Emp_list!A827=\"\",\"\",Emp_list!A827)","v":""},{"$f":"IF(Emp_list!B827=\"\",\"\",Emp_list!B827)","v":""},{"$f":"IF(Emp_list!C827=\"\",\"\",Emp_list!C827)","v":""},{"$f":"IF(Emp_list!D827=\"\",\"\",Emp_list!D827)","v":""},"-"]
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["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Emp_list!A830=\"\",\"\",Emp_list!A830)","v":""},{"$f":"IF(Emp_list!B830=\"\",\"\",Emp_list!B830)","v":""},{"$f":"IF(Emp_list!C830=\"\",\"\",Emp_list!C830)","v":""},{"$f":"IF(Emp_list!D830=\"\",\"\",Emp_list!D830)","v":""},"-"]
["(Above 60 year but less than 80)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Emp_list!A831=\"\",\"\",Emp_list!A831)","v":""},{"$f":"IF(Emp_list!B831=\"\",\"\",Emp_list!B831)","v":""},{"$f":"IF(Emp_list!C831=\"\",\"\",Emp_list!C831)","v":""},{"$f":"IF(Emp_list!D831=\"\",\"\",Emp_list!D831)","v":""},"-"]
[0,250000,0,0,0,0,0,{"$f":"H844","v":{"$error":"#REF!"}},{"$f":"VLOOKUP(H858,A858:C862,3)","v":{"$error":"#REF!"}},{"$f":"INDEX(D858:D862,MATCH(I858,C858:C862,0))","v":{"$error":"#REF!"}},{"$f":"INDEX(E858:E862,MATCH(I858,C858:C862,0))","v":{"$error":"#REF!"}},{"$f":"IF(H858>H862,VLOOKUP(H858,A858:F862,6),0)","v":{"$error":"#REF!"}},{"$f":"VLOOKUP(H858,A858:G862,7)","v":{"$error":"#REF!"}},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Emp_list!A832=\"\",\"\",Emp_list!A832)","v":""},{"$f":"IF(Emp_list!B832=\"\",\"\",Emp_list!B832)","v":""},{"$f":"IF(Emp_list!C832=\"\",\"\",Emp_list!C832)","v":""},{"$f":"IF(Emp_list!D832=\"\",\"\",Emp_list!D832)","v":""},"-"]
[{"$f":"B858+1","v":250001},500000,0.1,{"$f":"B858","v":250000},{"$f":"(B859-B858)*C859","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",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,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,null,null,null,null,null,null,null,{"$f":"IF(Emp_list!A833=\"\",\"\",Emp_list!A833)","v":""},{"$f":"IF(Emp_list!B833=\"\",\"\",Emp_list!B833)","v":""},{"$f":"IF(Emp_list!C833=\"\",\"\",Emp_list!C833)","v":""},{"$f":"IF(Emp_list!D833=\"\",\"\",Emp_list!D833)","v":""},"-"]
[{"$f":"B859+1","v":500001},1000000,0.2,{"$f":"B859","v":500000},{"$f":"E859+(B860-B859)*C860","v":125000},0,0.03,{"$f":"IF(I858=C862,E861+ROUND((H858-J858),0)*I858,IF(I858=C861,E860+ROUND((H858-J858)*I858,0),IF(I858=C860,E859+ROUND((H858-J858)*I858,0),IF(I858=C859,E858+ROUND((H858-J858)*I858,0),E857+ROUND((H858-J858)*I858,0)))))","v":{"$error":"#REF!"}},{"$f":"MIN(K862:L862)","v":{"$error":"#REF!"}},{"$f":"ROUND(SUM(H860+I860)*M858,0)","v":{"$error":"#REF!"}},{"$f":"SUM(H860:J860)","v":{"$error":"#REF!"}},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Emp_list!A834=\"\",\"\",Emp_list!A834)","v":""},{"$f":"IF(Emp_list!B834=\"\",\"\",Emp_list!B834)","v":""},{"$f":"IF(Emp_list!C834=\"\",\"\",Emp_list!C834)","v":""},{"$f":"IF(Emp_list!D834=\"\",\"\",Emp_list!D834)","v":""},{"$f":"CONCATENATE(BY860,\"-\",BZ860)","v":"-"}]
[{"$f":"B860+1","v":1000001},null,0.3,{"$f":"B860","v":1000000},{"$f":"IF(J858=0,0,E860)","v":{"$error":"#REF!"}},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",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,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,null,null,null,null,null,{"$f":"IF(Emp_list!A835=\"\",\"\",Emp_list!A835)","v":""},{"$f":"IF(Emp_list!B835=\"\",\"\",Emp_list!B835)","v":""},{"$f":"IF(Emp_list!C835=\"\",\"\",Emp_list!C835)","v":""},{"$f":"IF(Emp_list!D835=\"\",\"\",Emp_list!D835)","v":""},"-"]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H855","v":10000000},{"$f":"IF(H858>H862,H858-H862,0)","v":{"$error":"#REF!"}},{"$f":"IF(I862>0,ROUND(I862*I858,0),0)","v":{"$error":"#REF!"}},{"$f":"I862-J862","v":{"$error":"#REF!"}},{"$f":"IF(H860>0,ROUND(H860*L858,0),0)","v":{"$error":"#REF!"}},{"$f":"IF(K862>L862,0,L862-K862)","v":{"$error":"#REF!"}},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Emp_list!A836=\"\",\"\",Emp_list!A836)","v":""},{"$f":"IF(Emp_list!B836=\"\",\"\",Emp_list!B836)","v":""},{"$f":"IF(Emp_list!C836=\"\",\"\",Emp_list!C836)","v":""},{"$f":"IF(Emp_list!D836=\"\",\"\",Emp_list!D836)","v":""},"-"]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Emp_list!A837=\"\",\"\",Emp_list!A837)","v":""},{"$f":"IF(Emp_list!B837=\"\",\"\",Emp_list!B837)","v":""},{"$f":"IF(Emp_list!C837=\"\",\"\",Emp_list!C837)","v":""},{"$f":"IF(Emp_list!D837=\"\",\"\",Emp_list!D837)","v":""},"-"]
["(above 80 years)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Emp_list!A838=\"\",\"\",Emp_list!A838)","v":""},{"$f":"IF(Emp_list!B838=\"\",\"\",Emp_list!B838)","v":""},{"$f":"IF(Emp_list!C838=\"\",\"\",Emp_list!C838)","v":""},{"$f":"IF(Emp_list!D838=\"\",\"\",Emp_list!D838)","v":""},"-"]
[0,500000,0,0,0,0,0,{"$f":"H844","v":{"$error":"#REF!"}},{"$f":"VLOOKUP(H865,A865:C869,3)","v":{"$error":"#REF!"}},{"$f":"INDEX(D865:D869,MATCH(I865,C865:C869,0))","v":{"$error":"#REF!"}},{"$f":"INDEX(E865:E869,MATCH(I865,C865:C869,0))","v":{"$error":"#REF!"}},{"$f":"IF(H865>H869,VLOOKUP(H865,A865:F869,6),0)","v":{"$error":"#REF!"}},{"$f":"VLOOKUP(H865,A865:G869,7)","v":{"$error":"#REF!"}},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Emp_list!A839=\"\",\"\",Emp_list!A839)","v":""},{"$f":"IF(Emp_list!B839=\"\",\"\",Emp_list!B839)","v":""},{"$f":"IF(Emp_list!C839=\"\",\"\",Emp_list!C839)","v":""},{"$f":"IF(Emp_list!D839=\"\",\"\",Emp_list!D839)","v":""},"-"]
[{"$f":"B865+1","v":500001},1000000,0.2,{"$f":"B865","v":500000},{"$f":"(B866-B865)*C866","v":100000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",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,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,null,null,null,null,null,null,null,{"$f":"IF(Emp_list!A840=\"\",\"\",Emp_list!A840)","v":""},{"$f":"IF(Emp_list!B840=\"\",\"\",Emp_list!B840)","v":""},{"$f":"IF(Emp_list!C840=\"\",\"\",Emp_list!C840)","v":""},{"$f":"IF(Emp_list!D840=\"\",\"\",Emp_list!D840)","v":""},"-"]
[{"$f":"B866+1","v":1000001},null,0.3,{"$f":"B866","v":1000000},{"$f":"IF(J865=0,0,E866)","v":{"$error":"#REF!"}},0.1,0.03,{"$f":"IF(I865=C869,E868+ROUND((H865-J865),0)*I865,IF(I865=C868,E867+ROUND((H865-J865)*I865,0),IF(I865=C867,E866+ROUND((H865-J865)*I865,0),IF(I865=C866,E865+ROUND((H865-J865)*I865,0),E864+ROUND((H865-J865)*I865,0)))))","v":{"$error":"#REF!"}},{"$f":"MIN(K869:L869)","v":{"$error":"#REF!"}},{"$f":"ROUND(SUM(H867+I867)*M865,0)","v":{"$error":"#REF!"}},{"$f":"SUM(H867:J867)","v":{"$error":"#REF!"}},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,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,null,null,null,null,null,null,null,"End_line","End_line","End_line","End_line","End_line"]
[null,null,null,null,null,0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H862","v":10000000},{"$f":"IF(H865>H869,H865-H869,0)","v":{"$error":"#REF!"}},{"$f":"IF(I869>0,ROUND(I869*I865,0),0)","v":{"$error":"#REF!"}},{"$f":"I869-J869","v":{"$error":"#REF!"}},{"$f":"IF(H867>0,ROUND(H867*L865,0),0)","v":{"$error":"#REF!"}},{"$f":"IF(K869>L869,0,L869-K869)","v":{"$error":"#REF!"}}]
[null,null,2014,{"$f":"C870+1","v":2015},null,"2014-15"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C870","v":2014},{"$f":"D870","v":2015}]
[0,250000,0,0,0,0,0,{"$f":"$E$4","v":{"$error":"#REF!"}},{"$f":"VLOOKUP(H873,A873:C877,3)","v":{"$error":"#REF!"}},{"$f":"INDEX(D873:D877,MATCH(I873,C873:C877,0))","v":{"$error":"#REF!"}},{"$f":"INDEX(E873:E877,MATCH(I873,C873:C877,0))","v":{"$error":"#REF!"}},{"$f":"IF(H873>H877,VLOOKUP(H873,A873:F877,6),0)","v":{"$error":"#REF!"}},{"$f":"VLOOKUP(H873,A873:G877,7)","v":{"$error":"#REF!"}},0,{"$f":"IF($E$3=\"Male\",B873,IF($E$3=\"Female\",B880,IF($E$3=\"Senior Citizen\",B887,B894)))","v":250000},0,{"$f":"O873","v":250000}]
[{"$f":"B873+1","v":250001},500000,0.1,{"$f":"B873","v":250000},{"$f":"(B874-B873)*C874","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O873+1","v":250001},500000,0.1]
[{"$f":"B874+1","v":500001},1000000,0.2,{"$f":"B874","v":500000},{"$f":"E874+(B875-B874)*C875","v":125000},0,0.03,{"$f":"IF(I873=C877,E876+ROUND((H873-J873),0)*I873,IF(I873=C876,E875+ROUND((H873-J873)*I873,0),IF(I873=C875,E874+ROUND((H873-J873)*I873,0),IF(I873=C874,E873+ROUND((H873-J873)*I873,0),E872+ROUND((H873-J873)*I873,0)))))","v":{"$error":"#REF!"}},{"$f":"MIN(K877:L877)","v":{"$error":"#REF!"}},{"$f":"ROUND(SUM(H875+I875)*M873,0)","v":{"$error":"#REF!"}},{"$f":"SUM(H875:J875)","v":{"$error":"#REF!"}},null,null,{"$f":"O874+1","v":500001},1000000,0.2]
[{"$f":"B875+1","v":1000001},null,0.3,{"$f":"B875","v":1000000},{"$f":"IF(J873=0,0,E875)","v":{"$error":"#REF!"}},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O875+1","v":1000001},0,0.3]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"D877","v":10000000},{"$f":"IF(H873>H877,H873-H877,0)","v":{"$error":"#REF!"}},{"$f":"IF(I877>0,ROUND(I877*I873,0),0)","v":{"$error":"#REF!"}},{"$f":"I877-J877","v":{"$error":"#REF!"}},{"$f":"IF(H875>0,ROUND(H875*L873,0),0)","v":{"$error":"#REF!"}},{"$f":"IF(K877>L877,0,L877-K877)","v":{"$error":"#REF!"}},{"$f":"O876+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H875,IF($E$3=\"Female\",H882,IF($E$3=\"Senior Citizen\",H889,H896)))","v":{"$error":"#REF!"}}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I875,IF($E$3=\"Female\",I882,IF($E$3=\"Senior Citizen\",I889,I896)))","v":{"$error":"#REF!"}}]
[0,250000,0,0,0,0,0,{"$f":"H873","v":{"$error":"#REF!"}},{"$f":"VLOOKUP(H880,A880:C884,3)","v":{"$error":"#REF!"}},{"$f":"INDEX(D880:D884,MATCH(I880,C880:C884,0))","v":{"$error":"#REF!"}},{"$f":"INDEX(E880:E884,MATCH(I880,C880:C884,0))","v":{"$error":"#REF!"}},{"$f":"IF(H880>H884,VLOOKUP(H880,A880:F884,6),0)","v":{"$error":"#REF!"}},{"$f":"VLOOKUP(H880,A880:G884,7)","v":{"$error":"#REF!"}},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J875,IF($E$3=\"Female\",J882,IF($E$3=\"Senior Citizen\",J889,J896)))","v":{"$error":"#REF!"}}]
[{"$f":"B880+1","v":250001},500000,0.1,{"$f":"B880","v":250000},{"$f":"(B881-B880)*C881","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K875,IF($E$3=\"Female\",K882,IF($E$3=\"Senior Citizen\",K889,K896)))","v":{"$error":"#REF!"}}]
[{"$f":"B881+1","v":500001},1000000,0.2,{"$f":"B881","v":500000},{"$f":"E881+(B882-B881)*C882","v":125000},0,0.03,{"$f":"IF(I880=C884,E883+ROUND((H880-J880),0)*I880,IF(I880=C883,E882+ROUND((H880-J880)*I880,0),IF(I880=C882,E881+ROUND((H880-J880)*I880,0),IF(I880=C881,E880+ROUND((H880-J880)*I880,0),E879+ROUND((H880-J880)*I880,0)))))","v":{"$error":"#REF!"}},{"$f":"MIN(K884:L884)","v":{"$error":"#REF!"}},{"$f":"ROUND(SUM(H882+I882)*M880,0)","v":{"$error":"#REF!"}},{"$f":"SUM(H882:J882)","v":{"$error":"#REF!"}},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A872,IF($E$3=\"Female\",A879,IF($E$3=\"Senior Citizen\",A886,A893)))","v":"(below 60 years)"}]
[{"$f":"B882+1","v":1000001},null,0.3,{"$f":"B882","v":1000000},{"$f":"IF(J880=0,0,E882)","v":{"$error":"#REF!"}},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M877,IF($E$3=\"Female\",M884,IF($E$3=\"Senior Citizen\",M891,M898)))","v":{"$error":"#REF!"}}]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H877","v":10000000},{"$f":"IF(H880>H884,H880-H884,0)","v":{"$error":"#REF!"}},{"$f":"IF(I884>0,ROUND(I884*I880,0),0)","v":{"$error":"#REF!"}},{"$f":"I884-J884","v":{"$error":"#REF!"}},{"$f":"IF(H882>0,ROUND(H882*L880,0),0)","v":{"$error":"#REF!"}},{"$f":"IF(K884>L884,0,L884-K884)","v":{"$error":"#REF!"}},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K875,IF($E$3=\"Female\",K882,IF($E$3=\"Senior Citizen\",K889,K896)))","v":{"$error":"#REF!"}}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 60 year but less than 80)"]
[0,300000,0,0,0,0,0,{"$f":"H873","v":{"$error":"#REF!"}},{"$f":"VLOOKUP(H887,A887:C891,3)","v":{"$error":"#REF!"}},{"$f":"INDEX(D887:D891,MATCH(I887,C887:C891,0))","v":{"$error":"#REF!"}},{"$f":"INDEX(E887:E891,MATCH(I887,C887:C891,0))","v":{"$error":"#REF!"}},{"$f":"IF(H887>H891,VLOOKUP(H887,A887:F891,6),0)","v":{"$error":"#REF!"}},{"$f":"VLOOKUP(H887,A887:G891,7)","v":{"$error":"#REF!"}}]
[{"$f":"B887+1","v":300001},500000,0.1,{"$f":"B887","v":300000},{"$f":"(B888-B887)*C888","v":20000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B888+1","v":500001},1000000,0.2,{"$f":"B888","v":500000},{"$f":"E888+(B889-B888)*C889","v":120000},0,0.03,{"$f":"IF(I887=C891,E890+ROUND((H887-J887),0)*I887,IF(I887=C890,E889+ROUND((H887-J887)*I887,0),IF(I887=C889,E888+ROUND((H887-J887)*I887,0),IF(I887=C888,E887+ROUND((H887-J887)*I887,0),E886+ROUND((H887-J887)*I887,0)))))","v":{"$error":"#REF!"}},{"$f":"MIN(K891:L891)","v":{"$error":"#REF!"}},{"$f":"ROUND(SUM(H889+I889)*M887,0)","v":{"$error":"#REF!"}},{"$f":"SUM(H889:J889)","v":{"$error":"#REF!"}}]
[{"$f":"B889+1","v":1000001},null,0.3,{"$f":"B889","v":1000000},{"$f":"IF(J887=0,0,E889)","v":{"$error":"#REF!"}},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H884","v":10000000},{"$f":"IF(H887>H891,H887-H891,0)","v":{"$error":"#REF!"}},{"$f":"IF(I891>0,ROUND(I891*I887,0),0)","v":{"$error":"#REF!"}},{"$f":"I891-J891","v":{"$error":"#REF!"}},{"$f":"IF(H889>0,ROUND(H889*L887,0),0)","v":{"$error":"#REF!"}},{"$f":"IF(K891>L891,0,L891-K891)","v":{"$error":"#REF!"}}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H873","v":{"$error":"#REF!"}},{"$f":"VLOOKUP(H894,A894:C898,3)","v":{"$error":"#REF!"}},{"$f":"INDEX(D894:D898,MATCH(I894,C894:C898,0))","v":{"$error":"#REF!"}},{"$f":"INDEX(E894:E898,MATCH(I894,C894:C898,0))","v":{"$error":"#REF!"}},{"$f":"IF(H894>H898,VLOOKUP(H894,A894:F898,6),0)","v":{"$error":"#REF!"}},{"$f":"VLOOKUP(H894,A894:G898,7)","v":{"$error":"#REF!"}}]
[{"$f":"B894+1","v":500001},1000000,0.2,{"$f":"B894","v":500000},{"$f":"(B895-B894)*C895","v":100000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B895+1","v":1000001},null,0.3,{"$f":"B895","v":1000000},{"$f":"IF(J894=0,0,E895)","v":{"$error":"#REF!"}},0.1,0.03,{"$f":"IF(I894=C898,E897+ROUND((H894-J894),0)*I894,IF(I894=C897,E896+ROUND((H894-J894)*I894,0),IF(I894=C896,E895+ROUND((H894-J894)*I894,0),IF(I894=C895,E894+ROUND((H894-J894)*I894,0),E893+ROUND((H894-J894)*I894,0)))))","v":{"$error":"#REF!"}},{"$f":"MIN(K898:L898)","v":{"$error":"#REF!"}},{"$f":"ROUND(SUM(H896+I896)*M894,0)","v":{"$error":"#REF!"}},{"$f":"SUM(H896:J896)","v":{"$error":"#REF!"}}]
[null,null,null,null,null,0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H891","v":10000000},{"$f":"IF(H894>H898,H894-H898,0)","v":{"$error":"#REF!"}},{"$f":"IF(I898>0,ROUND(I898*I894,0),0)","v":{"$error":"#REF!"}},{"$f":"I898-J898","v":{"$error":"#REF!"}},{"$f":"IF(H896>0,ROUND(H896*L894,0),0)","v":{"$error":"#REF!"}},{"$f":"IF(K898>L898,0,L898-K898)","v":{"$error":"#REF!"}}]
[null,null,2015,{"$f":"C899+1","v":2016},null,"2015-16"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C899","v":2015},{"$f":"D899","v":2016}]
[0,250000,0,0,0,0,0,{"$f":"$E$4","v":{"$error":"#REF!"}},{"$f":"VLOOKUP(H902,A902:C906,3)","v":{"$error":"#REF!"}},{"$f":"INDEX(D902:D906,MATCH(I902,C902:C906,0))","v":{"$error":"#REF!"}},{"$f":"INDEX(E902:E906,MATCH(I902,C902:C906,0))","v":{"$error":"#REF!"}},{"$f":"IF(H902>H906,VLOOKUP(H902,A902:F906,6),0)","v":{"$error":"#REF!"}},{"$f":"VLOOKUP(H902,A902:G906,7)","v":{"$error":"#REF!"}},0,{"$f":"IF($E$3=\"Male\",B902,IF($E$3=\"Female\",B909,IF($E$3=\"Senior Citizen\",B916,B923)))","v":250000},0,{"$f":"O902","v":250000}]
[{"$f":"B902+1","v":250001},500000,0.1,{"$f":"B902","v":250000},{"$f":"(B903-B902)*C903","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O902+1","v":250001},500000,0.1]
[{"$f":"B903+1","v":500001},1000000,0.2,{"$f":"B903","v":500000},{"$f":"E903+(B904-B903)*C904","v":125000},0,0.03,{"$f":"IF(I902=C906,E905+ROUND((H902-J902),0)*I902,IF(I902=C905,E904+ROUND((H902-J902)*I902,0),IF(I902=C904,E903+ROUND((H902-J902)*I902,0),IF(I902=C903,E902+ROUND((H902-J902)*I902,0),E901+ROUND((H902-J902)*I902,0)))))","v":{"$error":"#REF!"}},{"$f":"MIN(K906:L906)","v":{"$error":"#REF!"}},{"$f":"ROUND(SUM(H904+I904)*M902,0)","v":{"$error":"#REF!"}},{"$f":"SUM(H904:J904)","v":{"$error":"#REF!"}},null,null,{"$f":"O903+1","v":500001},1000000,0.2]
[{"$f":"B904+1","v":1000001},null,0.3,{"$f":"B904","v":1000000},{"$f":"IF(J902=0,0,E904)","v":{"$error":"#REF!"}},0.12,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O904+1","v":1000001},0,0.3]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"D906","v":10000000},{"$f":"IF(H902>H906,H902-H906,0)","v":{"$error":"#REF!"}},{"$f":"IF(I906>0,ROUND(I906*I902,0),0)","v":{"$error":"#REF!"}},{"$f":"I906-J906","v":{"$error":"#REF!"}},{"$f":"IF(H904>0,ROUND(H904*L902,0),0)","v":{"$error":"#REF!"}},{"$f":"IF(K906>L906,0,L906-K906)","v":{"$error":"#REF!"}},{"$f":"O905+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H904,IF($E$3=\"Female\",H911,IF($E$3=\"Senior Citizen\",H918,H925)))","v":{"$error":"#REF!"}}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I904,IF($E$3=\"Female\",I911,IF($E$3=\"Senior Citizen\",I918,I925)))","v":{"$error":"#REF!"}}]
[0,250000,0,0,0,0,0,{"$f":"H902","v":{"$error":"#REF!"}},{"$f":"VLOOKUP(H909,A909:C913,3)","v":{"$error":"#REF!"}},{"$f":"INDEX(D909:D913,MATCH(I909,C909:C913,0))","v":{"$error":"#REF!"}},{"$f":"INDEX(E909:E913,MATCH(I909,C909:C913,0))","v":{"$error":"#REF!"}},{"$f":"IF(H909>H913,VLOOKUP(H909,A909:F913,6),0)","v":{"$error":"#REF!"}},{"$f":"VLOOKUP(H909,A909:G913,7)","v":{"$error":"#REF!"}},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J904,IF($E$3=\"Female\",J911,IF($E$3=\"Senior Citizen\",J918,J925)))","v":{"$error":"#REF!"}}]
[{"$f":"B909+1","v":250001},500000,0.1,{"$f":"B909","v":250000},{"$f":"(B910-B909)*C910","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K904,IF($E$3=\"Female\",K911,IF($E$3=\"Senior Citizen\",K918,K925)))","v":{"$error":"#REF!"}}]
[{"$f":"B910+1","v":500001},1000000,0.2,{"$f":"B910","v":500000},{"$f":"E910+(B911-B910)*C911","v":125000},0,0.03,{"$f":"IF(I909=C913,E912+ROUND((H909-J909),0)*I909,IF(I909=C912,E911+ROUND((H909-J909)*I909,0),IF(I909=C911,E910+ROUND((H909-J909)*I909,0),IF(I909=C910,E909+ROUND((H909-J909)*I909,0),E908+ROUND((H909-J909)*I909,0)))))","v":{"$error":"#REF!"}},{"$f":"MIN(K913:L913)","v":{"$error":"#REF!"}},{"$f":"ROUND(SUM(H911+I911)*M909,0)","v":{"$error":"#REF!"}},{"$f":"SUM(H911:J911)","v":{"$error":"#REF!"}},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A901,IF($E$3=\"Female\",A908,IF($E$3=\"Senior Citizen\",A915,A922)))","v":"(below 60 years)"}]
[{"$f":"B911+1","v":1000001},null,0.3,{"$f":"B911","v":1000000},{"$f":"IF(J909=0,0,E911)","v":{"$error":"#REF!"}},0.12,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M906,IF($E$3=\"Female\",M913,IF($E$3=\"Senior Citizen\",M920,M927)))","v":{"$error":"#REF!"}}]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H906","v":10000000},{"$f":"IF(H909>H913,H909-H913,0)","v":{"$error":"#REF!"}},{"$f":"IF(I913>0,ROUND(I913*I909,0),0)","v":{"$error":"#REF!"}},{"$f":"I913-J913","v":{"$error":"#REF!"}},{"$f":"IF(H911>0,ROUND(H911*L909,0),0)","v":{"$error":"#REF!"}},{"$f":"IF(K913>L913,0,L913-K913)","v":{"$error":"#REF!"}},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K904,IF($E$3=\"Female\",K911,IF($E$3=\"Senior Citizen\",K918,K925)))","v":{"$error":"#REF!"}}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 60 year but less than 80)"]
[0,300000,0,0,0,0,0,{"$f":"H902","v":{"$error":"#REF!"}},{"$f":"VLOOKUP(H916,A916:C920,3)","v":{"$error":"#REF!"}},{"$f":"INDEX(D916:D920,MATCH(I916,C916:C920,0))","v":{"$error":"#REF!"}},{"$f":"INDEX(E916:E920,MATCH(I916,C916:C920,0))","v":{"$error":"#REF!"}},{"$f":"IF(H916>H920,VLOOKUP(H916,A916:F920,6),0)","v":{"$error":"#REF!"}},{"$f":"VLOOKUP(H916,A916:G920,7)","v":{"$error":"#REF!"}}]
[{"$f":"B916+1","v":300001},500000,0.1,{"$f":"B916","v":300000},{"$f":"(B917-B916)*C917","v":20000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
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[{"$f":"B918+1","v":1000001},null,0.3,{"$f":"B918","v":1000000},{"$f":"IF(J916=0,0,E918)","v":{"$error":"#REF!"}},0.12,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",null,339004]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H913","v":10000000},{"$f":"IF(H916>H920,H916-H920,0)","v":{"$error":"#REF!"}},{"$f":"IF(I920>0,ROUND(I920*I916,0),0)","v":{"$error":"#REF!"}},{"$f":"I920-J920","v":{"$error":"#REF!"}},{"$f":"IF(H918>0,ROUND(H918*L916,0),0)","v":{"$error":"#REF!"}},{"$f":"IF(K920>L920,0,L920-K920)","v":{"$error":"#REF!"}},null,338934]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess",null,{"$f":"O919-O920","v":70}]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H902","v":{"$error":"#REF!"}},{"$f":"VLOOKUP(H923,A923:C927,3)","v":{"$error":"#REF!"}},{"$f":"INDEX(D923:D927,MATCH(I923,C923:C927,0))","v":{"$error":"#REF!"}},{"$f":"INDEX(E923:E927,MATCH(I923,C923:C927,0))","v":{"$error":"#REF!"}},{"$f":"IF(H923>H927,VLOOKUP(H923,A923:F927,6),0)","v":{"$error":"#REF!"}},{"$f":"VLOOKUP(H923,A923:G927,7)","v":{"$error":"#REF!"}}]
[{"$f":"B923+1","v":500001},1000000,0.2,{"$f":"B923","v":500000},{"$f":"(B924-B923)*C924","v":100000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B924+1","v":1000001},null,0.3,{"$f":"B924","v":1000000},{"$f":"IF(J923=0,0,E924)","v":{"$error":"#REF!"}},0.12,0.03,{"$f":"IF(I923=C927,E926+ROUND((H923-J923),0)*I923,IF(I923=C926,E925+ROUND((H923-J923)*I923,0),IF(I923=C925,E924+ROUND((H923-J923)*I923,0),IF(I923=C924,E923+ROUND((H923-J923)*I923,0),E922+ROUND((H923-J923)*I923,0)))))","v":{"$error":"#REF!"}},{"$f":"MIN(K927:L927)","v":{"$error":"#REF!"}},{"$f":"ROUND(SUM(H925+I925)*M923,0)","v":{"$error":"#REF!"}},{"$f":"SUM(H925:J925)","v":{"$error":"#REF!"}}]
[null,null,null,null,null,0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H920","v":10000000},{"$f":"IF(H923>H927,H923-H927,0)","v":{"$error":"#REF!"}},{"$f":"IF(I927>0,ROUND(I927*I923,0),0)","v":{"$error":"#REF!"}},{"$f":"I927-J927","v":{"$error":"#REF!"}},{"$f":"IF(H925>0,ROUND(H925*L923,0),0)","v":{"$error":"#REF!"}},{"$f":"IF(K927>L927,0,L927-K927)","v":{"$error":"#REF!"}}]
[null,null,2016,{"$f":"C928+1","v":2017},null,"2016-17"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C928","v":2016},{"$f":"D928","v":2017}]
[0,250000,0,0,0,0,0,{"$f":"$E$4","v":{"$error":"#REF!"}},{"$f":"VLOOKUP(H931,A931:C935,3)","v":{"$error":"#REF!"}},{"$f":"INDEX(D931:D935,MATCH(I931,C931:C935,0))","v":{"$error":"#REF!"}},{"$f":"INDEX(E931:E935,MATCH(I931,C931:C935,0))","v":{"$error":"#REF!"}},{"$f":"IF(H931>H935,VLOOKUP(H931,A931:F935,6),0)","v":{"$error":"#REF!"}},{"$f":"VLOOKUP(H931,A931:G935,7)","v":{"$error":"#REF!"}},0,{"$f":"IF($E$3=\"Male\",B931,IF($E$3=\"Female\",B938,IF($E$3=\"Senior Citizen\",B945,B952)))","v":250000},0,{"$f":"O931","v":250000}]
[{"$f":"B931+1","v":250001},500000,0.1,{"$f":"B931","v":250000},{"$f":"(B932-B931)*C932","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O931+1","v":250001},500000,0.1]
[{"$f":"B932+1","v":500001},1000000,0.2,{"$f":"B932","v":500000},{"$f":"E932+(B933-B932)*C933","v":125000},0,0.03,{"$f":"IF(I931=C935,E934+ROUND((H931-J931),0)*I931,IF(I931=C934,E933+ROUND((H931-J931)*I931,0),IF(I931=C933,E932+ROUND((H931-J931)*I931,0),IF(I931=C932,E931+ROUND((H931-J931)*I931,0),E930+ROUND((H931-J931)*I931,0)))))","v":{"$error":"#REF!"}},{"$f":"MIN(K935:L935)","v":{"$error":"#REF!"}},{"$f":"ROUND(SUM(H933+I933)*M931,0)","v":{"$error":"#REF!"}},{"$f":"SUM(H933:J933)","v":{"$error":"#REF!"}},null,null,{"$f":"O932+1","v":500001},1000000,0.2]
[{"$f":"B933+1","v":1000001},null,0.3,{"$f":"B933","v":1000000},{"$f":"IF(J931=0,0,E933)","v":{"$error":"#REF!"}},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O933+1","v":1000001},0,0.3]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"D935","v":10000000},{"$f":"IF(H931>H935,H931-H935,0)","v":{"$error":"#REF!"}},{"$f":"IF(I935>0,ROUND(I935*I931,0),0)","v":{"$error":"#REF!"}},{"$f":"I935-J935","v":{"$error":"#REF!"}},{"$f":"IF(H933>0,ROUND(H933*L931,0),0)","v":{"$error":"#REF!"}},{"$f":"IF(K935>L935,0,L935-K935)","v":{"$error":"#REF!"}},{"$f":"O934+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H933,IF($E$3=\"Female\",H940,IF($E$3=\"Senior Citizen\",H947,H954)))","v":{"$error":"#REF!"}}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I933,IF($E$3=\"Female\",I940,IF($E$3=\"Senior Citizen\",I947,I954)))","v":{"$error":"#REF!"}}]
[0,250000,0,0,0,0,0,{"$f":"H931","v":{"$error":"#REF!"}},{"$f":"VLOOKUP(H938,A938:C942,3)","v":{"$error":"#REF!"}},{"$f":"INDEX(D938:D942,MATCH(I938,C938:C942,0))","v":{"$error":"#REF!"}},{"$f":"INDEX(E938:E942,MATCH(I938,C938:C942,0))","v":{"$error":"#REF!"}},{"$f":"IF(H938>H942,VLOOKUP(H938,A938:F942,6),0)","v":{"$error":"#REF!"}},{"$f":"VLOOKUP(H938,A938:G942,7)","v":{"$error":"#REF!"}},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J933,IF($E$3=\"Female\",J940,IF($E$3=\"Senior Citizen\",J947,J954)))","v":{"$error":"#REF!"}}]
[{"$f":"B938+1","v":250001},500000,0.1,{"$f":"B938","v":250000},{"$f":"(B939-B938)*C939","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K933,IF($E$3=\"Female\",K940,IF($E$3=\"Senior Citizen\",K947,K954)))","v":{"$error":"#REF!"}}]
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["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 60 year but less than 80)"]
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[{"$f":"B945+1","v":300001},500000,0.1,{"$f":"B945","v":300000},{"$f":"(B946-B945)*C946","v":20000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B946+1","v":500001},1000000,0.2,{"$f":"B946","v":500000},{"$f":"E946+(B947-B946)*C947","v":120000},0,0.03,{"$f":"IF(I945=C949,E948+ROUND((H945-J945),0)*I945,IF(I945=C948,E947+ROUND((H945-J945)*I945,0),IF(I945=C947,E946+ROUND((H945-J945)*I945,0),IF(I945=C946,E945+ROUND((H945-J945)*I945,0),E944+ROUND((H945-J945)*I945,0)))))","v":{"$error":"#REF!"}},{"$f":"MIN(K949:L949)","v":{"$error":"#REF!"}},{"$f":"ROUND(SUM(H947+I947)*M945,0)","v":{"$error":"#REF!"}},{"$f":"SUM(H947:J947)","v":{"$error":"#REF!"}}]
[{"$f":"B947+1","v":1000001},null,0.3,{"$f":"B947","v":1000000},{"$f":"IF(J945=0,0,E947)","v":{"$error":"#REF!"}},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",null,339004]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H942","v":10000000},{"$f":"IF(H945>H949,H945-H949,0)","v":{"$error":"#REF!"}},{"$f":"IF(I949>0,ROUND(I949*I945,0),0)","v":{"$error":"#REF!"}},{"$f":"I949-J949","v":{"$error":"#REF!"}},{"$f":"IF(H947>0,ROUND(H947*L945,0),0)","v":{"$error":"#REF!"}},{"$f":"IF(K949>L949,0,L949-K949)","v":{"$error":"#REF!"}},null,338934]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess",null,{"$f":"O948-O949","v":70}]
["(above 80 years)"]
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[{"$f":"B952+1","v":500001},1000000,0.2,{"$f":"B952","v":500000},{"$f":"(B953-B952)*C953","v":100000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B953+1","v":1000001},null,0.3,{"$f":"B953","v":1000000},{"$f":"IF(J952=0,0,E953)","v":{"$error":"#REF!"}},0.15,0.03,{"$f":"IF(I952=C956,E955+ROUND((H952-J952),0)*I952,IF(I952=C955,E954+ROUND((H952-J952)*I952,0),IF(I952=C954,E953+ROUND((H952-J952)*I952,0),IF(I952=C953,E952+ROUND((H952-J952)*I952,0),E951+ROUND((H952-J952)*I952,0)))))","v":{"$error":"#REF!"}},{"$f":"MIN(K956:L956)","v":{"$error":"#REF!"}},{"$f":"ROUND(SUM(H954+I954)*M952,0)","v":{"$error":"#REF!"}},{"$f":"SUM(H954:J954)","v":{"$error":"#REF!"}}]
[null,null,null,null,null,0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H949","v":10000000},{"$f":"IF(H952>H956,H952-H956,0)","v":{"$error":"#REF!"}},{"$f":"IF(I956>0,ROUND(I956*I952,0),0)","v":{"$error":"#REF!"}},{"$f":"I956-J956","v":{"$error":"#REF!"}},{"$f":"IF(H954>0,ROUND(H954*L952,0),0)","v":{"$error":"#REF!"}},{"$f":"IF(K956>L956,0,L956-K956)","v":{"$error":"#REF!"}}]
[null,null,2017,{"$f":"C957+1","v":2018},null,"2017-18"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit","Tax Category",null,"Tax (inluding addition income)","Tax (excluding addition income)","Surchange on whole amt","Relief (if amt > one crore"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C957","v":2017},{"$f":"D957","v":2018}]
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["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H962,IF($E$3=\"Female\",H969,IF($E$3=\"Senior Citizen\",H976,H983)))","v":{"$error":"#REF!"}},null,"Very Senior Citizen",null,{"$f":"IF($T$967>1000000,($T$967-1000000)*30%+(100000),IF($T$967>500000,($T$967-500000)*20%,\"0\"))","v":{"$error":"#REF!"}},{"$f":"IF($T$967>1000000,($T$967-1000000)*30%+(100000),IF($T$967>500000,($T$967-500000)*20%,\"0\"))","v":{"$error":"#REF!"}},{"$f":"L985","v":{"$error":"#REF!"}},{"$f":"ROUND(U965*10%,0)","v":{"$error":"#REF!"}}]
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[{"$f":"B968+1","v":500001},1000000,0.2,{"$f":"B968","v":500000},{"$f":"E968+(B969-B968)*C969","v":112500},0,0.03,{"$f":"IF(I967=C971,E970+ROUND((H967-J967),0)*I967,IF(I967=C970,E969+ROUND((H967-J967)*I967,0),IF(I967=C969,E968+ROUND((H967-J967)*I967,0),IF(I967=C968,E967+ROUND((H967-J967)*I967,0),E966+ROUND((H967-J967)*I967,0)))))","v":{"$error":"#REF!"}},{"$f":"MIN(K971:L971)","v":{"$error":"#REF!"}},{"$f":"ROUND(SUM(H969+I969)*M967,0)","v":{"$error":"#REF!"}},{"$f":"SUM(H969:J969)","v":{"$error":"#REF!"}},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A959,IF($E$3=\"Female\",A966,IF($E$3=\"Senior Citizen\",A973,A980)))","v":"(below 60 years)"},null,{"$f":"S968+1","v":10000001},null,0.15,{"$f":"$T$967-R969+1","v":{"$error":"#REF!"}}]
[{"$f":"B969+1","v":1000001},null,0.3,{"$f":"B969","v":1000000},{"$f":"IF(J967=0,0,E969)","v":{"$error":"#REF!"}},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M964,IF($E$3=\"Female\",M971,IF($E$3=\"Senior Citizen\",M978,M985)))","v":{"$error":"#REF!"}}]
["Surcharge Limit",null,null,{"$f":"IF(L967=10%,5000000,10000000)","v":{"$error":"#REF!"}},null,null,null,{"$f":"H964","v":{"$error":"#REF!"}},{"$f":"IF(H967>H971,H967-H971,0)","v":{"$error":"#REF!"}},{"$f":"IF(I971>0,ROUND(I971*I967,0),0)","v":{"$error":"#REF!"}},{"$f":"IF(H971>=10000000,Q971+(I971-J971),(I971-J971))","v":{"$error":"#REF!"}},{"$f":"IF(H969>0,ROUND(H969*L967,0),0)","v":{"$error":"#REF!"}},{"$f":"IF(K971>L971,0,L971-K971)","v":{"$error":"#REF!"}},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K962,IF($E$3=\"Female\",K969,IF($E$3=\"Senior Citizen\",K976,K983)))","v":{"$error":"#REF!"}},{"$f":"W963","v":281250}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 60 year but less than 80)"]
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[{"$f":"B974+1","v":300001},500000,0.05,{"$f":"B974","v":300000},{"$f":"(B975-B974)*C975","v":10000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
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[{"$f":"B976+1","v":1000001},null,0.3,{"$f":"B976","v":1000000},{"$f":"IF(J974=0,0,E976)","v":{"$error":"#REF!"}},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L974=10%,5000000,10000000)","v":{"$error":"#REF!"}},null,null,null,{"$f":"H971","v":{"$error":"#REF!"}},{"$f":"IF(H974>H978,H974-H978,0)","v":{"$error":"#REF!"}},{"$f":"IF(I978>0,ROUND(I978*I974,0),0)","v":{"$error":"#REF!"}},{"$f":"IF(H978>=10000000,Q978+(I978-J978),(I978-J978))","v":{"$error":"#REF!"}},{"$f":"IF(H976>0,ROUND(H976*L974,0),0)","v":{"$error":"#REF!"}},{"$f":"IF(K978>L978,0,L978-K978)","v":{"$error":"#REF!"}},null,null,null,{"$f":"W964","v":281000}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
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[{"$f":"B981+1","v":500001},1000000,0.2,{"$f":"B981","v":500000},{"$f":"(B982-B981)*C982","v":100000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B982+1","v":1000001},null,0.3,{"$f":"B982","v":1000000},{"$f":"IF(J981=0,0,E982)","v":{"$error":"#REF!"}},0.15,0.03,{"$f":"IF(I981=C985,E984+ROUND((H981-J981),0)*I981,IF(I981=C984,E983+ROUND((H981-J981)*I981,0),IF(I981=C983,E982+ROUND((H981-J981)*I981,0),IF(I981=C982,E981+ROUND((H981-J981)*I981,0),E980+ROUND((H981-J981)*I981,0)))))","v":{"$error":"#REF!"}},{"$f":"MIN(K985:L985)","v":{"$error":"#REF!"}},{"$f":"ROUND(SUM(H983+I983)*M981,0)","v":{"$error":"#REF!"}},{"$f":"SUM(H983:J983)","v":{"$error":"#REF!"}}]
[null,null,null,null,null,0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L981=10%,5000000,10000000)","v":{"$error":"#REF!"}},null,null,null,{"$f":"H978","v":{"$error":"#REF!"}},{"$f":"IF(H981>H985,H981-H985,0)","v":{"$error":"#REF!"}},{"$f":"IF(I985>0,ROUND(I985*I981,0),0)","v":{"$error":"#REF!"}},{"$f":"IF(H985>=10000000,Q985+(I985-J985),(I985-J985))","v":{"$error":"#REF!"}},{"$f":"IF(H983>0,ROUND(H983*L981,0),0)","v":{"$error":"#REF!"}},{"$f":"IF(K985>L985,0,L985-K985)","v":{"$error":"#REF!"}},null,null,null,{"$f":"W965","v":{"$error":"#REF!"}}]
[null,null,2018,{"$f":"C986+1","v":2019},null,"2018-19"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit","Tax Category",null,"Tax (inluding addition income)","Tax (excluding addition income)","Surchange on whole amt","Relief (if amt > one crore"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C986","v":2018},{"$f":"D986","v":2019}]
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[{"$f":"B989+1","v":250001},500000,0.05,{"$f":"B989","v":250000},{"$f":"(B990-B989)*C990","v":12500},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O989+1","v":250001},500000,0.05,null,{"$f":"$E$3","v":"MALE"},null,{"$f":"INDEX($T$962:$T$965,MATCH($R$961,$R$962:$R$965,0))","v":{"$error":"#REF!"}}]
[{"$f":"B990+1","v":500001},1000000,0.2,{"$f":"B990","v":500000},{"$f":"E990+(B991-B990)*C991","v":112500},0,0.03,{"$f":"IF(I989=C993,E992+ROUND((H989-J989),0)*I989,IF(I989=C992,E991+ROUND((H989-J989)*I989,0),IF(I989=C991,E990+ROUND((H989-J989)*I989,0),IF(I989=C990,E989+ROUND((H989-J989)*I989,0),E988+ROUND((H989-J989)*I989,0)))))","v":{"$error":"#REF!"}},{"$f":"MIN(K993:L993)","v":{"$error":"#REF!"}},{"$f":"ROUND(SUM(H991+I991)*M989,0)","v":{"$error":"#REF!"}},{"$f":"SUM(H991:J991)","v":{"$error":"#REF!"}},null,null,{"$f":"O990+1","v":500001},1000000,0.2,null,"Male",null,{"$f":"IF($T$967>1000000,($T$967-1000000)*30%+(112500),IF($T$967>500000,($T$967-500000)*20%+(12500),IF($T$967>250000,($T$967-250000)*5%,\"0\")))","v":{"$error":"#REF!"}},{"$f":"IF($U$967>1000000,($U$967-1000000)*30%+(112500),IF($U$967>500000,($U$967-500000)*20%+(12500),IF($U$967>250000,($U$967-250000)*5%,\"0\")))","v":2812500},{"$f":"L993","v":{"$error":"#REF!"}},{"$f":"ROUND(U991*10%,0)","v":281250}]
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["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H991,IF($E$3=\"Female\",H998,IF($E$3=\"Senior Citizen\",H1005,H1012)))","v":{"$error":"#REF!"}},null,"Very Senior Citizen",null,{"$f":"IF($T$967>1000000,($T$967-1000000)*30%+(100000),IF($T$967>500000,($T$967-500000)*20%,\"0\"))","v":{"$error":"#REF!"}},{"$f":"IF($T$967>1000000,($T$967-1000000)*30%+(100000),IF($T$967>500000,($T$967-500000)*20%,\"0\"))","v":{"$error":"#REF!"}},{"$f":"L1014","v":{"$error":"#REF!"}},{"$f":"ROUND(U994*10%,0)","v":{"$error":"#REF!"}}]
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[{"$f":"B998+1","v":1000001},null,0.3,{"$f":"B998","v":1000000},{"$f":"IF(J996=0,0,E998)","v":{"$error":"#REF!"}},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M993,IF($E$3=\"Female\",M1000,IF($E$3=\"Senior Citizen\",M1007,M1014)))","v":{"$error":"#REF!"}}]
["Surcharge Limit",null,null,{"$f":"IF(L996=10%,5000000,10000000)","v":{"$error":"#REF!"}},null,null,null,{"$f":"H993","v":{"$error":"#REF!"}},{"$f":"IF(H996>H1000,H996-H1000,0)","v":{"$error":"#REF!"}},{"$f":"IF(I1000>0,ROUND(I1000*I996,0),0)","v":{"$error":"#REF!"}},{"$f":"IF(H1000>=10000000,Q1000+(I1000-J1000),(I1000-J1000))","v":{"$error":"#REF!"}},{"$f":"IF(H998>0,ROUND(H998*L996,0),0)","v":{"$error":"#REF!"}},{"$f":"IF(K1000>L1000,0,L1000-K1000)","v":{"$error":"#REF!"}},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K991,IF($E$3=\"Female\",K998,IF($E$3=\"Senior Citizen\",K1005,K1012)))","v":{"$error":"#REF!"}},{"$f":"W992","v":281250}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 60 year but less than 80)"]
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[{"$f":"B1003+1","v":300001},500000,0.05,{"$f":"B1003","v":300000},{"$f":"(B1004-B1003)*C1004","v":10000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B1004+1","v":500001},1000000,0.2,{"$f":"B1004","v":500000},{"$f":"E1004+(B1005-B1004)*C1005","v":110000},0,0.03,{"$f":"IF(I1003=C1007,E1006+ROUND((H1003-J1003),0)*I1003,IF(I1003=C1006,E1005+ROUND((H1003-J1003)*I1003,0),IF(I1003=C1005,E1004+ROUND((H1003-J1003)*I1003,0),IF(I1003=C1004,E1003+ROUND((H1003-J1003)*I1003,0),E1002+ROUND((H1003-J1003)*I1003,0)))))","v":{"$error":"#REF!"}},{"$f":"MIN(K1007:L1007)","v":{"$error":"#REF!"}},{"$f":"ROUND(SUM(H1005+I1005)*M1003,0)","v":{"$error":"#REF!"}},{"$f":"SUM(H1005:J1005)","v":{"$error":"#REF!"}}]
[{"$f":"B1005+1","v":1000001},null,0.3,{"$f":"B1005","v":1000000},{"$f":"IF(J1003=0,0,E1005)","v":{"$error":"#REF!"}},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L1003=10%,5000000,10000000)","v":{"$error":"#REF!"}},null,null,null,{"$f":"H1000","v":{"$error":"#REF!"}},{"$f":"IF(H1003>H1007,H1003-H1007,0)","v":{"$error":"#REF!"}},{"$f":"IF(I1007>0,ROUND(I1007*I1003,0),0)","v":{"$error":"#REF!"}},{"$f":"IF(H1007>=10000000,Q1007+(I1007-J1007),(I1007-J1007))","v":{"$error":"#REF!"}},{"$f":"IF(H1005>0,ROUND(H1005*L1003,0),0)","v":{"$error":"#REF!"}},{"$f":"IF(K1007>L1007,0,L1007-K1007)","v":{"$error":"#REF!"}},null,null,null,{"$f":"W993","v":281000}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
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[{"$f":"B1010+1","v":500001},1000000,0.2,{"$f":"B1010","v":500000},{"$f":"(B1011-B1010)*C1011","v":100000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
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[null,null,null,null,null,0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L1010=10%,5000000,10000000)","v":{"$error":"#REF!"}},null,null,null,{"$f":"H1007","v":{"$error":"#REF!"}},{"$f":"IF(H1010>H1014,H1010-H1014,0)","v":{"$error":"#REF!"}},{"$f":"IF(I1014>0,ROUND(I1014*I1010,0),0)","v":{"$error":"#REF!"}},{"$f":"IF(H1014>=10000000,Q1014+(I1014-J1014),(I1014-J1014))","v":{"$error":"#REF!"}},{"$f":"IF(H1012>0,ROUND(H1012*L1010,0),0)","v":{"$error":"#REF!"}},{"$f":"IF(K1014>L1014,0,L1014-K1014)","v":{"$error":"#REF!"}},null,null,null,{"$f":"W994","v":{"$error":"#REF!"}}]
[]
[]
["Fin._Year","Asst. Year","TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due","Rebate u/s 87A","Revised E.cess(adjusting 87A)","Revised Total Tax due","Tax Due","Basic Exemtion limit",null,"SUR. RATE","Marginal releif limit"]
[{"$f":"F5","v":"1985-86"},{"$f":"A1019","v":"1986-87"},{"$f":"P13","v":{"$error":"#REF!"}},{"$f":"P14","v":{"$error":"#REF!"}},{"$f":"P15","v":{"$error":"#REF!"}},{"$f":"P16","v":{"$error":"#REF!"}},{"$f":"P17","v":"Not defined"},{"$f":"P18","v":{"$error":"#REF!"}},{"$f":"P19","v":{"$error":"#REF!"}},0,{"$f":"IF(J1018>0,ROUND((C1018-J1018)*0.03,0),E1018)","v":{"$error":"#REF!"}},{"$f":"C1018+D1018-J1018+K1018","v":{"$error":"#REF!"}}]
[{"$f":"F34","v":"1986-87"},"1987-88",{"$f":"P43","v":{"$error":"#REF!"}},{"$f":"P44","v":{"$error":"#REF!"}},{"$f":"P45","v":{"$error":"#REF!"}},{"$f":"P46","v":{"$error":"#REF!"}},{"$f":"P47","v":"Not defined"},{"$f":"P48","v":{"$error":"#REF!"}},{"$f":"P49","v":{"$error":"#REF!"}},0,{"$error":"#REF!"},{"$error":"#REF!"}]
[{"$f":"F87","v":"1987-88"},"1988-89",{"$f":"P95","v":{"$error":"#REF!"}},{"$f":"P96","v":{"$error":"#REF!"}},{"$f":"P97","v":{"$error":"#REF!"}},{"$f":"P98","v":{"$error":"#REF!"}},{"$f":"P99","v":"Not defined"},{"$f":"P100","v":{"$error":"#REF!"}},{"$f":"P101","v":{"$error":"#REF!"}},0,{"$error":"#REF!"},{"$error":"#REF!"}]
[{"$f":"F116","v":"1988-89"},"1989-90",{"$f":"P124","v":{"$error":"#REF!"}},{"$f":"P125","v":{"$error":"#REF!"}},{"$f":"P126","v":{"$error":"#REF!"}},{"$f":"P127","v":{"$error":"#REF!"}},{"$f":"P128","v":"Not defined"},{"$f":"P129","v":{"$error":"#REF!"}},{"$f":"P130","v":{"$error":"#REF!"}},0,{"$error":"#REF!"},{"$error":"#REF!"}]
[{"$f":"F145","v":"1989-90"},"1990-91",{"$f":"P153","v":{"$error":"#REF!"}},{"$f":"P154","v":{"$error":"#REF!"}},{"$f":"P155","v":{"$error":"#REF!"}},{"$f":"P156","v":{"$error":"#REF!"}},{"$f":"P157","v":"Not defined"},{"$f":"P158","v":{"$error":"#REF!"}},{"$f":"P159","v":{"$error":"#REF!"}},0,{"$error":"#REF!"},{"$error":"#REF!"}]
[{"$f":"F174","v":"1990-91"},"1991-92",{"$f":"P182","v":{"$error":"#REF!"}},{"$f":"P183","v":{"$error":"#REF!"}},{"$f":"P184","v":{"$error":"#REF!"}},{"$f":"P185","v":{"$error":"#REF!"}},{"$f":"P186","v":"Not defined"},{"$f":"P187","v":{"$error":"#REF!"}},{"$f":"P188","v":{"$error":"#REF!"}},0,{"$error":"#REF!"},{"$error":"#REF!"}]
[{"$f":"F203","v":"1991-92"},"1992-93",{"$f":"P211","v":{"$error":"#REF!"}},{"$f":"P212","v":{"$error":"#REF!"}},{"$f":"P213","v":{"$error":"#REF!"}},{"$f":"P214","v":{"$error":"#REF!"}},{"$f":"P215","v":"Not defined"},{"$f":"P216","v":{"$error":"#REF!"}},{"$f":"P217","v":{"$error":"#REF!"}},0,{"$error":"#REF!"},{"$error":"#REF!"}]
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[{"$f":"F261","v":"1993-94"},"1994-95",{"$f":"P269","v":{"$error":"#REF!"}},{"$f":"P270","v":{"$error":"#REF!"}},{"$f":"P271","v":{"$error":"#REF!"}},{"$f":"P272","v":{"$error":"#REF!"}},{"$f":"P273","v":"Not defined"},{"$f":"P274","v":{"$error":"#REF!"}},{"$f":"P275","v":{"$error":"#REF!"}},0,{"$error":"#REF!"},{"$error":"#REF!"}]
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[]
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[null,"FIN. YEAR",{"$f":"E2","v":"2018-19"},null,"Net Tax Due"]
[null,"TAX CATE.",{"$f":"E3","v":"MALE"}]
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[null,"(","After allowed  Marginal relief ","Rs.",{"$f":"H1053","v":{"$error":"#REF!"}},")",{"$f":"CONCATENATE(B1066,\"  \",G1065,\"  \",F1066)","v":"(    )"},{"$f":"IF(J1063>0,H1067,IF(J1063<0,H1068,H1069))","v":{"$error":"#REF!"}}]
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[null,"Marginal relief-Not Applicable",null,null,null,null,"( Not Applicable  )","Income Tax REFUNDABLE {Balance [19-18 ]}  (Rounded off)",null,null,null,"TDS rate applicable  under sec. 206AA in case where PAN is not furnished by the employee"]
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[null,"Net Tax Liability",null,null,null,null,null,null,null,null,null,{"$f":"IF(C1064=\"\",\"\",IF(M1074>20,L1068,C1064))","v":{"$error":"#REF!"}}]
[null,"Total Tax due",null,null,null,null,0]
[null,"Tax Deducted",null,null,null,null,0,null,null,null,null,"Taxable amt  ",{"$f":"C1057","v":{"$error":"#REF!"}}]
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[null,"Net Tax due-NIL",null,null,null,null,{"$f":"IF(G1071=G1072,0,0)","v":0}]
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[null,"Tax Payable after Agri. Income's Rebate",null,null,null,{"$f":"F1091-F1092","v":0}]
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[null,null,null,null,null,null,null,null,null,"TREATMENT OF SECTION 80TTB",null,null,null,"2017-18","2018-19"]
[null,null,null,null,null,null,null,null,null,"SELECTED F.Y.",null,{"$f":"Statement1819!F1","v":"2018-19"},null,10000,50000]
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[null,null,null,null,null,null,null,null,null,"TREATMENT OF SECTION 80TTA",null,null,null,"2017-18","2018-19"]
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[]
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[]
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["Tax",null,null,"Tax (other capital gain income)",0]
["Date  upto","Adv tax due","Act. Tax paid","Shortage tax","Rounded off","Int u/s 234C",null,"APPLICABLE RATE FOR 234C"]
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[]
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["PAN NO",null,{"$f":"'Gross Salary 19-20'!N13","v":"ABCPP1234D"},null,"DESIGNATION",null,{"$f":"'Gross Salary 19-20'!J13","v":"AAO-I"}]
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[2,"Less : Allowance to the extent exempt under section 10"]
[null,"(a)","Section 10(13 A)     H.R   Allow",null,null,null,0,{"$f":"G6+G7+G8","v":{"$error":"#REF!"}}]
[null,"(b)","Section 10(14)        Conv Allow",null,null,null,0]
[null,"(c )","Any other Allowances or deduction u/s 10",null,null,null,{"$f":"'Gross Salary 19-20'!#REF!","v":{"$error":"#REF!"}},null,null,"VII pay Fixation Arrear"]
[3,"Balance (1-2)",null,null,null,null,null,{"$f":"H4-H6","v":{"$error":"#REF!"}}]
[4,"Deduction u/s 16 & 17"]
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[null,"(b)","Entertainment Allowance u/s 16(ii)",null,null,null,{"$f":"'Gross Salary 19-20'!$M$59","v":0},{"$f":"G11+G12+G13","v":{"$error":"#REF!"}}]
[null,"(c )","Tax on Employment",null,null,null,{"$f":"'Gross Salary 19-20'!$M$60","v":0}]
[5,"Total of 4 (a)+ 4(b)"]
[6,"Income chargable under the head Salaries",null,null,null,null,null,{"$f":"H9-H12","v":{"$error":"#REF!"}}]
[7,"Add :  Any other income reported by the employee"]
[null,"(a)","NSC INTREST",null,null,null,{"$f":"'Gross Salary 19-20'!H63","v":0},{"$f":"SUM(G17:G21)","v":0}]
[null,"(b)","Bank Intrest on Saving",null,null,null,{"$f":"'Gross Salary 19-20'!H64","v":0}]
[null,"(c )","(Loss) Intrest on House Loan Intrest",null,null,null,{"$f":"-'Gross Salary 19-20'!H65+'Gross Salary 19-20'!$L$56","v":0}]
[null,"(d)","Income from pension",null,null,null,{"$f":"'Gross Salary 19-20'!H66","v":0}]
[null,"(e)","Any other income",null,null,null,{"$f":"'Gross Salary 19-20'!H67","v":0}]
[8,"Gross Total Income",null,null,null,null,null,{"$f":"H15+H17","v":{"$error":"#REF!"}}]
[9,"Deductions under chapter VI A"]
["(a)","U/S 80 CCE -: Invesment in specified investment plans"]
["(i)","Genral Provided Fund",null,{"$f":"'Gross Salary 19-20'!E77","v":0},"(ix)","Purchases of NSC",{"$f":"'Gross Salary 19-20'!E85","v":0}]
["(ii)","State Insurance ",null,{"$f":"'Gross Salary 19-20'!E78","v":0},"(x)","PPF",{"$f":"'Gross Salary 19-20'!E86","v":0}]
["(iii)","Group Insurance",null,{"$f":"'Gross Salary 19-20'!E79","v":220},"(xi)","PLI / ULIP",{"$f":"'Gross Salary 19-20'!E87","v":0}]
["(iv)","Life Insurance Premium",null,{"$f":"'Gross Salary 19-20'!E80+'Gross Salary 19-20'!$K$56","v":0},"(xii)","IDBI/ICCI",{"$f":"'Gross Salary 19-20'!E88","v":0}]
["(v)","Accured Intrest on NSC",null,{"$f":"'Gross Salary 19-20'!E81","v":0},"(xiii)","BANK /POST OFFICE FD",{"$f":"'Gross Salary 19-20'!E89","v":0}]
["(vi)","Tution Fee",null,{"$f":"'Gross Salary 19-20'!E82","v":150000},"(xiv)","Equity link saving bond",{"$f":"'Gross Salary 19-20'!E90","v":0}]
["(vii)","Repayment of HBA",null,{"$f":"'Gross Salary 19-20'!E83+'Gross Salary 19-20'!$M$56","v":0},"(xv)","Sukanya Samriddhi Account Deposit Scheme",{"$f":"'Gross Salary 19-20'!E91","v":0}]
["(viii)","Hazard Fund",null,{"$f":"'Gross Salary 19-20'!E84","v":0},"(xvi)","Any other ded. u/s 80C",{"$f":"'Gross Salary 19-20'!E92","v":0}]
["(b)","Cont. in pension fund (Section  80 CCC)",null,null,null,null,{"$f":"'Gross Salary 19-20'!E93","v":0}]
["(c )","Employee cont. towards new pension scheme U/S 80 CCD(1)",null,null,null,null,{"$f":"'Gross Salary 19-20'!E94","v":0}]
["Aggregate total of section 80C,80CCC,80CCD (u/s 80 CCE)",null,null,null,null,null,null,{"$f":"IF(SUM(D25:D32,G25:G34)>150000,150000,SUM(D25:D32,G25:G34))","v":150000}]
["Other sections ( for e.g., 80E, 80G etc. ) under chapter VIA"]
["a.  ","U/S 80 CCD(2)","Employer cont. towards new pension scheme ",null,null,null,{"$f":"'Gross Salary 19-20'!N76","v":0},{"$f":"G37","v":0}]
[null,"U/S 80 CCD(1B)","Additional contribution towards NPS (Upto Rs. 50000 from F.Y. 2015-16)",null,null,null,{"$f":"taxtable1819!$BO$14","v":0},{"$f":"IF(G38>50000,50000,G38)","v":0}]
["b.","U/S 80CCF","Investment  in long term infrasturture bonds ",null,null,null,{"$f":"'Gross Salary 19-20'!N78","v":0},{"$f":"G39","v":0}]
["c.","U/S 80D-","Medical ins. premium ",null,null,null,{"$f":"'Gross Salary 19-20'!N79","v":0},{"$f":"IF(G40>100000,100000,G40)","v":0}]
["d.","U/S 80DD-","Medical treat. of dependent handicapped person ",null,null,null,{"$f":"'Gross Salary 19-20'!N80","v":0},{"$f":"taxtable1819!EZ2","v":0},{"$f":"taxtable1819!FA4","v":"Maxi. allow limit in case of  Severe disability  Rs.  125000 "}]
["e.","U/S 80DDB-","Spl ded.to the guardion of a patient suff.from Cancer/Aids ",null,null,null,{"$f":"'Gross Salary 19-20'!N81","v":0},{"$f":"IF(G42>40000,40000,G42)","v":0}]
["f.","U/S 80E-","Repayment of loan for higher education",null,null,null,{"$f":"'Gross Salary 19-20'!N82","v":0},{"$f":"G43","v":0}]
["g.","U/S 80EE","Intrest paid on HBA(Loan taking after01-04-13 excluding u/s 24B)",null,null,null,{"$f":"'Gross Salary 19-20'!N83","v":0},{"$f":"IF(G44>50000,50000,G44)","v":0}]
["h.","U/S 80G- ","Donation . 50% and 100%",null,null,null,{"$f":"'Gross Salary 19-20'!N84","v":0},{"$f":"taxtable1819!EZ10","v":{"$error":"#REF!"}}]
["i.","U/S 80CCG","New Rajiv Gandhi Saving Scheme ",null,null,null,{"$f":"'Gross Salary 19-20'!N85","v":0},{"$f":"IF(G46>25000,25000,G46)","v":0}]
["j.","U/S 80TTA","Exempt -Intrest from saving bank ",null,null,null,{"$f":"'Gross Salary 19-20'!N86","v":0},{"$f":"taxtable1819!M1102","v":0}]
["k.",{"$f":"'Gross Salary 19-20'!G87","v":"U/S 80TTB"},{"$f":"'Gross Salary 19-20'!H87","v":"Interest income earned on Fixed Deposits & Recurring Deposits "},null,null,null,{"$f":"'Gross Salary 19-20'!N87","v":0},{"$f":"taxtable1819!M1098","v":0}]
["l.","U/S 80U- ","Phy. hand. person or blind person ",null,null,null,{"$f":"'Gross Salary 19-20'!N88","v":0},{"$f":"taxtable1819!EZ6","v":0},{"$f":"taxtable1819!FA9","v":"Maxi. allow limit in case of  Severe disability  Rs.  125000 "}]
[10,"Total deduction under chapter VIA",null,null,null,null,null,{"$f":"SUM(H35,H37:H49)","v":{"$error":"#REF!"}}]
[null,null,null,null,null,null,{"$f":"IF(H22-H50>0,ROUNDUP(H22-H50,-1),0)","v":{"$error":"#REF!"}},{"$f":"IF(H22-H50>0,H22-H50,0)","v":{"$error":"#REF!"}}]
[11,"Total Income ( 8 - 10 ) (Rounded off u/s 288A)",null,null,null,null,null,{"$f":"IF(G51-H51<=5,ROUNDUP(G51,-1),ROUNDUP(G51,-1)-10)","v":{"$error":"#REF!"}}]
[12,"Tax Calculation (With adjusting rebate of agriculture income,if any)",null,null,null,null,null,{"$f":"taxtable1819!C1063","v":{"$error":"#REF!"}}]
[13,"Less-Relief U/S 87A (From F.Y. 2013-14)",null,null,null,null,null,{"$f":"taxtable1819!D1063","v":{"$error":"#REF!"}}]
[14,"Surcharge (if any)",null,{"$f":"taxtable1819!B1067","v":{"$error":"#REF!"}},null,null,null,{"$f":"taxtable1819!D1053","v":{"$error":"#REF!"}}]
[15,{"$f":"IF(F1=\"2018-19\",\"Add -Health and Education Cess & 4% \",\"Add -Education Cess @2% on Tax+H.Education Cess @1% \")","v":"Add -Health and Education Cess & 4% "},null,null,null,null,null,{"$f":"taxtable1819!E1063","v":{"$error":"#REF!"}}]
[16,"Total Tax (12-13+14+15)",null,{"$f":"taxtable1819!L1070","v":{"$error":"#REF!"}},null,null,null,{"$f":"taxtable1819!F1063","v":{"$error":"#REF!"}}]
[17,"Releif U/S 89 (1)",null,null,null,null,null,{"$f":"'Gross Salary 19-20'!N60","v":0}]
[18,"Net Tax Payable (15-16)",null,{"$f":"taxtable1819!B1067","v":{"$error":"#REF!"}},null,null,null,{"$f":"H57-H58","v":{"$error":"#REF!"}}]
[19,"Income Tax Deducted ",null,null,null,null,null,{"$f":"SUM($C$62:$C$65)+SUM($E$62:$E$65)+SUM($G$62:$G$65)","v":0}]
[null,"MONTH","AMT","MONTH","AMT","MONTH","AMT"]
[null,{"$f":"'Gross Salary 19-20'!A38","v":"2021-03-01"},{"$f":"taxtable1819!DM7","v":0},{"$f":"'Gross Salary 19-20'!A42","v":"2021-07-01"},{"$f":"taxtable1819!DM11","v":0},{"$f":"'Gross Salary 19-20'!A46","v":"2021-11-01"},{"$f":"taxtable1819!DM15","v":0}]
[null,{"$f":"'Gross Salary 19-20'!A39","v":"2021-04-01"},{"$f":"taxtable1819!DM8","v":0},{"$f":"'Gross Salary 19-20'!A43","v":"2021-08-01"},{"$f":"taxtable1819!DM12","v":0},{"$f":"'Gross Salary 19-20'!A47","v":"2021-12-01"},{"$f":"taxtable1819!DM16","v":0}]
[null,{"$f":"'Gross Salary 19-20'!A40","v":"2021-05-01"},{"$f":"taxtable1819!DM9","v":0},{"$f":"'Gross Salary 19-20'!A44","v":"2021-09-01"},{"$f":"taxtable1819!DM13","v":0},{"$f":"'Gross Salary 19-20'!A48","v":"2022-01-01"},{"$f":"taxtable1819!DM17","v":0}]
[null,{"$f":"'Gross Salary 19-20'!A41","v":"2021-06-01"},{"$f":"taxtable1819!DM10","v":0},{"$f":"'Gross Salary 19-20'!A45","v":"2021-10-01"},{"$f":"taxtable1819!DM14","v":0},{"$f":"'Gross Salary 19-20'!A49","v":"2022-02-01"},{"$f":"taxtable1819!DM18","v":0}]
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["Calculaton of Advance tax and Int. u/s 234C",null,null,null,null,null,null,{"$f":"$H$59","v":{"$error":"#REF!"}}]
["Date  upto",null,"Adv tax due",null,"Act. Tax paid",null,"Shortage tax","Int u/s 234C"]
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["2018-09-15",null,{"$f":"ROUND($H$59*taxtable1819!J1126,0)","v":{"$error":"#REF!"}},null,{"$f":"SUM(C65,E62,E63)+E74","v":0},null,{"$f":"C75-E75","v":{"$error":"#REF!"}},{"$f":"taxtable1819!F1125","v":{"$error":"#REF!"}}]
["2018-12-15",null,{"$f":"ROUND($H$59*taxtable1819!J1127,0)","v":{"$error":"#REF!"}},null,{"$f":"SUM(E64:E65,G62)+E75","v":0},null,{"$f":"C76-E76","v":{"$error":"#REF!"}},{"$f":"taxtable1819!F1126","v":{"$error":"#REF!"}}]
["2019-03-15",null,{"$f":"ROUND($H$59*taxtable1819!J1128,0)","v":{"$error":"#REF!"}},null,{"$f":"SUM(G63:G65)+E76","v":0},null,{"$f":"C77-E77","v":{"$error":"#REF!"}},{"$f":"taxtable1819!F1127","v":{"$error":"#REF!"}}]
["2019-03-31",null,{"$f":"ROUND($H$59*taxtable1819!J1129,0)","v":{"$error":"#REF!"}},null,0,null,0,{"$f":"taxtable1819!F1128","v":0}]
["Total",null,{"$f":"H72","v":{"$error":"#REF!"}},null,{"$f":"H60","v":0},null,{"$f":"IF(C79>E79,ROUNDDOWN(C79-E79,-2),0)","v":{"$error":"#REF!"}},{"$f":"IF(G79>0,SUM(H74:H77),0)","v":{"$error":"#REF!"}}]
["Acutal Amount of Intrest u/s 234C",null,null,null,{"$f":"pravesh(H79)","v":{"$error":"#VALUE!"}}]
[{"$f":"IF(H72>10000,\" Advance Tax Liability raised due to total tax payable is greater than Rs. 10,000 in a year\",\"No Advance Tax Liability raised due to total tax payable is less than Rs. 10,000 in a year\")","v":{"$error":"#REF!"}}]

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[null,"Gross Salary (Home)",null,null,null,null,"Income Tax Statement"]
[]
["ARREAR START _END PERIOD",null,null,null,{"$f":"CONCATENATE(\"Basic Pay on \",\"  \",TEXT(A6,\"mm/yyyy\"))","v":"Basic Pay on   01/2017"},null,null,null,null,"Whether arrear amount including deduction amount process for calculation of Gross Salary",null,null,null,null,null,null,null,null,null,"NO"]
["Start_Period",null,"End_Period",null,"Due Pay\n (in VII pay)",null,"Drawn Pay\n (in VI pay)"]
[]
[{"$f":"'Gross Salary 19-20'!$A$26","v":"2017-01-01"},null,{"$f":"'Gross Salary 19-20'!$C$26","v":"2017-09-30"},null,{"$f":"'Gross Salary 19-20'!$E$26","v":69200},null,{"$f":"'Gross Salary 19-20'!$G$26","v":26670}]
[]
[{"$f":"CONCATENATE(\"Calculation of Fixation arrear\",\"  \",\"From\",\"  \",TEXT(A6,\"mm/yyyy\"),\"  \",\"to \",\"  \",TEXT(C6,\"mm/yyyy\"),\"  \")","v":"Calculation of Fixation arrear  From  01/2017  to   09/2017  "}]
["Period","Arrear benefit condition","Incr. Condt."," Grade Pay Diff.","Due Basic Pay",null,null,"Drawn Basic Pay",null,null,"DA \nRate in VII Pay","DA \nRate in VI Pay","Due Gross Amt.","Income Tax",null,null,null,null,"GPF","ECPen Fund","Net Due Amt.","Encashment/Voucher month"]
[null,null,null,null,"Basic Pay","Edit in Basic Pay","Final Basic Pay","Basic Pay","Edit in Basic Pay","Final Basic Pay",null,null,null,"I.Tax Rate","Tax amt","Edit amt","Codt.","Income Tax"]
[{"$f":"taxtable1819!CK8","v":"2017-01-01"},"Adj. in GPF","NO",null,{"$f":"IF(A11=\"\",\"\",taxtable1819!CN8)","v":69200},null,{"$f":"IF(A11=\"\",\"\",taxtable1819!CP8)","v":69200},{"$f":"IF(A11=\"\",\"\",taxtable1819!CR8)","v":26670},null,{"$f":"IF(A11=\"\",\"\",taxtable1819!CT8)","v":26670},{"$f":"IF(A11=\"\",\"\",taxtable1819!DB8)","v":0.04},{"$f":"IF(A11=\"\",\"\",taxtable1819!CY8)","v":1.36},{"$f":"IF(A11=\"\",\"\",G11+ROUND(G11*K11,0)-(H11+(ROUND(J11*L11,0))))","v":9027},0.1,{"$f":"IF(M11>0,ROUND(M11*N11,0))","v":903},null,"YES",{"$f":"IF(A11=\"\",\"\",IF(Q11=\"NO\",0,IF(P11>0,P11,O11)))","v":903},{"$f":"IF(A11=\"\",\" \",IF(B11=\"Adj. in GPF\",M11-R11,0))","v":8124},{"$f":"IF(A11=\"\",\"\",IF(B11=\"Notional\",0,IF(B11=\"Adj. in GPF\",0,IF(B11=\"Cash\",ROUND(M11*10%,0)))))","v":0},{"$f":"M11-R11-S11-T11","v":0},"2019-08-01"]
[{"$f":"taxtable1819!CK9","v":"2017-02-01"},"Adj. in GPF","NO",null,{"$f":"IF(A12=\"\",\"\",taxtable1819!CN9)","v":69200},null,{"$f":"IF(A12=\"\",\"\",taxtable1819!CP9)","v":69200},{"$f":"IF(A12=\"\",\"\",taxtable1819!CR9)","v":26670},null,{"$f":"IF(A12=\"\",\"\",taxtable1819!CT9)","v":26670},{"$f":"IF(A12=\"\",\"\",taxtable1819!DB9)","v":0.04},{"$f":"IF(A12=\"\",\"\",taxtable1819!CY9)","v":1.36},{"$f":"IF(A12=\"\",\"\",G12+ROUND(G12*K12,0)-(H12+(ROUND(J12*L12,0))))","v":9027},0.1,{"$f":"IF(M12>0,ROUND(M12*N12,0))","v":903},null,"YES",{"$f":"IF(A12=\"\",\"\",IF(Q12=\"NO\",0,IF(P12>0,P12,O12)))","v":903},{"$f":"IF(A12=\"\",\" \",IF(B12=\"Adj. in GPF\",M12-R12,0))","v":8124},{"$f":"IF(A12=\"\",\"\",IF(B12=\"Notional\",0,IF(B12=\"Adj. in GPF\",0,IF(B12=\"Cash\",ROUND(M12*10%,0)))))","v":0},{"$f":"M12-R12-S12-T12","v":0},"2019-09-01"]
[{"$f":"taxtable1819!CK10","v":"2017-03-01"},"Adj. in GPF","NO",null,{"$f":"IF(A13=\"\",\"\",taxtable1819!CN10)","v":69200},null,{"$f":"IF(A13=\"\",\"\",taxtable1819!CP10)","v":69200},{"$f":"IF(A13=\"\",\"\",taxtable1819!CR10)","v":26670},null,{"$f":"IF(A13=\"\",\"\",taxtable1819!CT10)","v":26670},{"$f":"IF(A13=\"\",\"\",taxtable1819!DB10)","v":0.04},{"$f":"IF(A13=\"\",\"\",taxtable1819!CY10)","v":1.36},9027,0.1,903,null,"YES",903,8124,0,0,"2019-09-01"]
[{"$f":"taxtable1819!CK11","v":"2017-04-01"},"Adj. in GPF","NO",null,{"$f":"IF(A14=\"\",\"\",taxtable1819!CN11)","v":69200},null,{"$f":"IF(A14=\"\",\"\",taxtable1819!CP11)","v":69200},{"$f":"IF(A14=\"\",\"\",taxtable1819!CR11)","v":26670},null,{"$f":"IF(A14=\"\",\"\",taxtable1819!CT11)","v":26670},{"$f":"IF(A14=\"\",\"\",taxtable1819!DB11)","v":0.04},{"$f":"IF(A14=\"\",\"\",taxtable1819!CY11)","v":1.36},9027,0.1,903,null,"YES",903,8124,0,0,"2019-09-01"]
[{"$f":"taxtable1819!CK12","v":"2017-05-01"},"Adj. in GPF","NO",null,{"$f":"IF(A15=\"\",\"\",taxtable1819!CN12)","v":69200},null,{"$f":"IF(A15=\"\",\"\",taxtable1819!CP12)","v":69200},{"$f":"IF(A15=\"\",\"\",taxtable1819!CR12)","v":26670},null,{"$f":"IF(A15=\"\",\"\",taxtable1819!CT12)","v":26670},{"$f":"IF(A15=\"\",\"\",taxtable1819!DB12)","v":0.04},{"$f":"IF(A15=\"\",\"\",taxtable1819!CY12)","v":1.36},9027,0.1,903,null,"YES",903,8124,0,0,"2019-09-01"]
[{"$f":"taxtable1819!CK13","v":"2017-06-01"},"Adj. in GPF","NO",null,{"$f":"IF(A16=\"\",\"\",taxtable1819!CN13)","v":69200},null,{"$f":"IF(A16=\"\",\"\",taxtable1819!CP13)","v":69200},{"$f":"IF(A16=\"\",\"\",taxtable1819!CR13)","v":26670},null,{"$f":"IF(A16=\"\",\"\",taxtable1819!CT13)","v":26670},{"$f":"IF(A16=\"\",\"\",taxtable1819!DB13)","v":0.04},{"$f":"IF(A16=\"\",\"\",taxtable1819!CY13)","v":1.36},9027,0.1,903,null,"YES",903,8124,0,0,"2019-09-01"]
[{"$f":"taxtable1819!CK14","v":"2017-07-01"},"Adj. in GPF","YES",null,{"$f":"IF(A17=\"\",\"\",taxtable1819!CN14)","v":71300},null,{"$f":"IF(A17=\"\",\"\",taxtable1819!CP14)","v":71300},{"$f":"IF(A17=\"\",\"\",taxtable1819!CR14)","v":27470},null,{"$f":"IF(A17=\"\",\"\",taxtable1819!CT14)","v":27470},{"$f":"IF(A17=\"\",\"\",taxtable1819!DB14)","v":0.05},{"$f":"IF(A17=\"\",\"\",taxtable1819!CY14)","v":1.39},9212,0.1,921,null,"YES",921,8291,0,0,"2019-09-01"]
[{"$f":"taxtable1819!CK15","v":"2017-08-01"},"Adj. in GPF","NO",null,{"$f":"IF(A18=\"\",\"\",taxtable1819!CN15)","v":71300},null,{"$f":"IF(A18=\"\",\"\",taxtable1819!CP15)","v":71300},{"$f":"IF(A18=\"\",\"\",taxtable1819!CR15)","v":27470},null,{"$f":"IF(A18=\"\",\"\",taxtable1819!CT15)","v":27470},{"$f":"IF(A18=\"\",\"\",taxtable1819!DB15)","v":0.05},{"$f":"IF(A18=\"\",\"\",taxtable1819!CY15)","v":1.39},9212,0.1,921,null,"YES",921,8291,0,0,"2019-09-01"]
[{"$f":"taxtable1819!CK16","v":"2017-09-01"},"Adj. in GPF","NO",null,{"$f":"IF(A19=\"\",\"\",taxtable1819!CN16)","v":71300},null,{"$f":"IF(A19=\"\",\"\",taxtable1819!CP16)","v":71300},{"$f":"IF(A19=\"\",\"\",taxtable1819!CR16)","v":27470},null,{"$f":"IF(A19=\"\",\"\",taxtable1819!CT16)","v":27470},{"$f":"IF(A19=\"\",\"\",taxtable1819!DB16)","v":0.05},{"$f":"IF(A19=\"\",\"\",taxtable1819!CY16)","v":1.39},9212,0.1,921,null,"YES",921,8291,0,0,"2019-09-01"]
["Grant Total",null,null,null,{"$f":"SUM(E11:E19)","v":629100},"--",{"$f":"SUM(G11:G19)","v":629100},242430,"--",{"$f":"IF($T$3=\"NO\",0,SUM(J11:J19))","v":0},"--","--",{"$f":"IF($T$3=\"NO\",0,SUM(M11:M19))","v":0},null,{"$f":"IF($T$3=\"NO\",0,SUM(O11:O19))","v":0},null,null,{"$f":"IF($T$3=\"NO\",0,SUM(R11:R19))","v":0},{"$f":"IF($T$3=\"NO\",0,SUM(S11:S19))","v":0},{"$f":"IF($T$3=\"NO\",0,SUM(T11:T19))","v":0},{"$f":"IF($T$3=\"NO\",0,SUM(U11:U19))","v":0},"--"]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,"Income Tax Statement",null,null,null,null,null,null,null,null,null,"Gross Salary (Home)"]

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[null,"Home",null,null,null,null,null,"Gross Salary (Home)"]
[]
["HOUSE RENT ALLOWANCE REBATE CALUCATION-ANNUAL BASIS"]
["Parameters",null,"Input","Result (output)"]
["City Type",null,"Non Metro City","(2) EXCESS OF 10% PAY",null,{"$f":"CONCATENATE(\"(\",C6,\"*\",C7,\"-\",C8,\"*\",10,\"%\",\")\")","v":"(50000*12-1370634*10%)"},null,null,{"$f":"C6*C7-ROUND(C8*10%,0)","v":462937}]
["HR PAID AMT P.M.",null,50000,{"$f":"IF(C5=\"Metro City\",\"(3) 50% of Salary\",\"(3) 40% of Salary\")","v":"(3) 40% of Salary"},null,{"$f":"IF(C5=\"Metro City\",CONCATENATE(\"(\",C8,\"*\",,50,\"%\",\")\"),CONCATENATE(\"(\",C8,\"*\",,40,\"%\",\")\"))","v":"(1370634*40%)"},null,null,{"$f":"IF(C5=\"Metro City\",ROUND(C8*50%,0),ROUND(C8*40%,0))","v":548254}]
["PERIOD FOR PAID (in months)",null,12,"MINIMUM VALUE",null,{"$f":"CONCATENATE(\"(\",C9,\",\",I5,\",\",I6,\")\")","v":"(45000,462937,548254)"},null,null,{"$f":"MIN(C9,I5:I6)","v":45000}]
["SALARY FOR HRA (Basic Pay+G.P.+D.A/D.P.)",null,{"$f":"'Gross Salary 19-20'!H56","v":1370634},"HRA AMT EXEMPT U/S 10(13A)",null,{"$f":"IF(I8=\"NIL\",\"Not Allowed\",pravesh(I8))","v":"Rupees FourtyFive Thousand  Only "},null,null,{"$f":"IF(I7>0,I7,\"NIL\")","v":45000}]
["(1) HRA RECEIVED",null,45000]
[]
["Practical tax treatment of investment in NPS"]
[]
["S.N.","Investment type",null,null,"Under Section","Amt (in Rs.)","Remarks",null,"Deduction allowed"]
[1,"Employee contribution in NPS ",null,null,"80CCD(1)",25000,"(employee cont. 10% of salary)"]
[2,"Other Investment (i.e. LIC,PPF, ect.)",null,null,"80C ",135000]
[3,"Total Investment",null,null,null,{"$f":"SUM(F14:F15)","v":160000}]
[4,"Allowed Total Investment (subject to max. 150000 )",null,null,"80CCE",{"$f":"IF(SUM(F14:F15)>150000,150000,SUM(F14:F15))","v":150000},"(applicable to all employee)",null,{"$f":"F17","v":150000}]
[5,"NPS contribution remaining part",null,{"$f":"IF(F18>0,F18,0)","v":10000},null,{"$f":"IF((F14+F15-F17)>=F14,F14,(F14+F15-F17))","v":10000}]
[6,"Additional Investment in NPS (-other than s.n. 1)",null,null," 80CCD(1B)",0,"(any person  upto max 50000)",null,{"$f":"IF(F19>50000,50000,F19)","v":0}]
[7,"Total investment part ",null,null,null,{"$f":"SUM(F18:F19)","v":10000}]
[8,"Swithover to saving in 80CCD(1B) (subject to max. 50000)",null,null,null,{"$f":"IF(F20>50000,50000,F20)","v":10000},"(employee belong to NPS category)",null,{"$f":"F21","v":10000}]
[]
[]
["Summary of section 80CCD (1) & 80CCD(2) & 80CCD(1B)"]
["S.N.","Section","Particular",null,null,"Old Limit","New Limit (from F.Y. 2015-16)","Covered in 80CCE overall Limit of 1.5 Lakh"]
[1,"80CCC","Contribution to Pension policy",null,null,100000,150000,"Yes"]
[2,"80CCD(1)","Self Investment in Pension scheme",null,null,100000,150000,"Yes"]
[3,"80CCD(IB)","Self Investment in Pension scheme",null,null,0,50000,"No (additional Limit)"]
[4,"80CCD(2)","Employer Contribution in NPS",null,null,"Without any monetary limit",null,"No (additional Limit)"]
[]
[]
[null,"The National Pension System consists of two types of accounts"]
[]
[]
[]
[]
[null,"Tier-I account",null,null,null,"Tier-II account"]
[]
[null,"The Contribution to Tier-I is mandatory for all Government servants joining Government \nservice on or after 1-1-2004",null,null,null,"Tier-II will be optional and at the discretion of Government servants."]
[]
[]
[]
[]
["Nature",null,"Section","Maximum deduction",null,"Note",null,"The contribution of the Central Government to NPS for its employees is increased to 14% with effect from 1 April 2019. In case your employer is contributing to NPS, and you are also contributing to NPS – you can claim all the three deductions listed above to maximise your tax benefits."]
["Deduction for employer contribution",null,"80CCD(2)","10% of salary (no monetary limit)",null,"Outside of 80C and 80CCD(1B) limits"]
["Deduction for employee’s contribution",null,"80CCD(1)","10% of salary, max up to Rs.1,50,000",null,"Within Section 80C"]
["Self contribution to NPS",null,"80CCD(1B)","Rs.50,000",null,"In addition to 80C and 80CCD(2)"]

{"sheet":"12BB","index":9,"n_rows":61,"n_cols":7,"rows_kept":61,"cut":false,"hidden":false,"merged":[[47,0,47,4],[49,0,49,4],[53,3,53,4],[51,3,51,4],[41,1,41,2],[42,1,42,2],[43,1,43,2],[44,1,44,2],[45,1,45,2],[46,1,46,2],[52,3,52,4],[48,1,48,2],[50,0,50,1],[51,0,51,1],[52,0,52,1],[40,1,40,2],[18,1,18,2],[19,1,19,2],[20,1,20,2],[21,1,21,2],[22,1,22,2],[23,1,23,2],[24,1,24,2],[25,1,25,2],[26,1,26,2],[27,1,27,2],[39,1,39,2],[17,1,17,2],[6,0,6,4],[7,0,7,4],[8,1,8,2],[9,1,9,2],[10,1,10,2],[11,1,11,2],[12,1,12,2],[13,1,13,2],[14,1,14,2],[16,1,16,2],[15,1,15,4],[5,0,5,2],[5,3,5,4],[2,6,2,8],[0,0,0,4],[1,0,1,4],[3,3,3,4],[4,3,4,4]]}
["FORM NO.12BB",null,null,null,null,null,"Home"]
["(See rule 26C)"]
[null,null,null,null,{"$f":"Statement1920!H1","v":1},null,"Gross Salary (Home)"]
["1. Name and address of the employee: ",null,null,{"$f":"Statement1920!G3","v":"PRAVESH KUMAR SHARMA"}]
["2. Permanent Account Number of the employee: ",null,null,{"$f":"Statement1920!C4","v":"ABCPP1234D"}]
["3. Financial year:",null,null,{"$f":"'Gross Salary 19-20'!D7","v":"2021-22"}]
[]
["Details of claims and evidence thereof"]
["Sl No.","Nature of claim",null,"Amount (Rs.)","Evidence / particulars"]
["(1)","(2)",null,"(3)","(4)"]
[1,"House Rent Allowance:"]
[null,"(i) Rent paid to the landlord"]
[null,"(ii) Name of the landlord"]
[null,"(iii) Address of the landlord"]
[null,"(iv) Permanent Account Number of the landlord"]
[null,"Note: Permanent Account Number shall be furnished if the aggregate rent paid during the previous year exceeds one lakh rupees"]
[2,"Leave travel concessions or assistance"]
[3,"Deduction of interest on borrowing:"]
[null,"(i) Interest payable/paid to the lender"]
[null,"(ii) Name of the lender"]
[null,"(iii) Address of the lender"]
[null,"(iv) Permanent Account Number of the lender"]
[null,"(a)   Financial Institutions(if available)  "]
[null,"(b)   Employer(if available)"]
[null,"(c)    Others"]
[4,"Deduction under Chapter VI-A"]
[null,"(A) Section 80C,80CCC and 80CCD"]
[null,"     (i) Section 80C"]
[null,"(a)"]
[null,"(b)"]
[null,"(c) "]
[null,"(d)"]
[null,"(e)"]
[null,"(f)"]
[null,"(g)"]
[null,"(h)"]
[null,"(i)"]
[null,"(j)"]
[null,"(k)"]
[null,"    (ii)  Section 80CCC"]
[null,"    (iii) Section 80CCD"]
[null,"(B) Other sections (e.g. 80E, 80G, 80TTA, etc.) under Chapter VI-A."]
[null,"(i) section………………."]
[null,"(ii) section………………."]
[null,"(iii) section………………."]
[null,"(iv) section………………."]
[null,"(v) section………………."]
["Verification"]
["I ",{"$f":"D4","v":"PRAVESH KUMAR SHARMA"},null,"s/o of "]
["do hereby certify that the information given above is complete and correct."]
["Place "]
["Date",null,null,"(Signature of the employee)"]
["Designation  ",null,{"$f":"Statement1920!G4","v":"AAO-I"}]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,"Gross Salary (Home)"]

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,[200,10,201,10],[200,11,201,11],[200,12,201,12],[201,0,201,2],[203,10,203,12],[204,10,204,12],[207,5,207,6],[208,0,208,2],[208,3,209,3],[208,4,209,4],[208,5,209,5],[208,6,209,6],[209,0,209,2],[208,8,209,8],[208,9,209,9],[208,10,209,10],[208,11,209,11],[208,12,209,12],[229,11,230,11],[229,12,230,12],[230,0,230,2],[232,10,232,12],[233,10,233,12],[211,10,211,12],[212,10,212,12],[215,0,215,2],[215,5,216,5],[215,6,216,6],[215,8,216,8],[215,9,216,9],[215,10,216,10],[215,11,216,11],[215,12,216,12],[215,13,215,14],[216,0,216,2],[216,13,216,14],[217,13,217,14],[218,10,218,12],[218,13,218,14],[219,13,219,14],[220,13,220,14],[221,13,221,14],[222,0,222,2],[222,5,223,5],[222,6,223,6],[222,8,223,8],[222,9,223,9],[222,10,223,10],[222,11,223,11],[237,0,237,2],[237,3,238,3],[237,4,238,4],[237,5,238,5],[237,6,238,6],[238,0,238,2],[237,9,238,9],[237,10,238,10],[237,11,238,11],[237,12,238,12],[237,13,237,15],[236,5,236,6],[219,10,219,12],[240,10,240,12],[241,10,241,12],[244,0,244,2],[244,3,245,3],[244,4,245,4],[244,5,245,5],[244,6,245,6],[244,8,245,8],[237,8,238,8],[222,12,223,12],[223,0,223,2],[225,10,225,12],[226,10,226,12],[229,0,229,2],[229,5,230,5],[229,6,230,6],[229,8,230,8],[229,9,230,9],[229,10,230,10],[247,10,247,12],[247,13,247,14],[255,10,255,12],[258,0,258,2],[258,3,259,3],[258,4,259,4],[258,5,259,5],[258,6,259,6],[258,8,259,8],[258,9,259,9],[244,11,245,11],[244,12,245,12],[244,13,244,14],[245,0,245,2],[245,13,245,14],[246,13,246,14],[244,9,245,9],[244,10,245,10],[248,10,248,12],[248,13,248,14],[249,13,249,14],[250,13,250,14],[251,11,252,11],[251,12,252,12],[251,10,252,10],[251,9,252,9],[269,10,269,12],[270,10,270,12],[273,0,273,2],[273,3,274,3],[273,4,274,4],[273,5,274,5],[273,6,274,6],[273,8,274,8],[258,10,259,10],[258,11,259,11],[252,0,252,2],[254,10,254,12],[251,0,251,2],[251,3,252,3],[251,4,252,4],[251,5,252,5],[251,6,252,6],[251,8,252,8],[280,12,281,12],[266,6,267,6],[279,13,279,14],[280,0,280,2],[280,3,281,3],[280,4,281,4],[280,5,281,5],[280,6,281,6],[280,8,281,8],[280,9,281,9],[280,10,281,10],[266,13,266,15],[258,12,259,12],[259,0,259,2],[261,10,261,12],[262,10,262,12],[265,5,265,6],[266,0,266,2],[266,3,267,3],[266,4,267,4],[266,5,267,5],[273,9,274,9],[266,8,267,8],[266,9,267,9],[266,10,267,10],[266,11,267,11],[266,12,267,12],[273,10,274,10],[273,11,274,11],[273,12,274,12],[281,0,281,2],[267,0,267,2],[283,10,283,12],[284,10,284,12],[287,0,287,2],[287,3,288,3],[287,4,288,4],[287,5,288,5],[287,6,288,6],[287,8,288,8],[296,0,296,2],[287,9,288,9],[287,10,288,10],[287,11,288,11],[287,12,288,12],[288,0,288,2],[290,10,290,12],[273,13,273,14],[274,0,274,2],[274,13,274,14],[291,10,291,12],[294,5,294,6],[295,0,295,2],[295,3,296,3],[295,4,296,4],[295,5,296,5],[295,6,296,6],[280,11,281,11],[275,13,275,14],[276,10,276,12],[276,13,276,14],[277,10,277,12],[277,13,277,14],[278,13,278,14],[309,3,310,3],[309,4,310,4],[309,5,310,5],[298,10,298,12],[299,10,299,12],[295,11,296,11],[295,12,296,12],[303,0,303,2],[302,0,302,2],[302,3,303,3],[302,4,303,4],[302,5,303,5],[302,6,303,6],[295,13,295,15],[295,8,296,8],[295,9,296,9],[295,10,296,10],[302,12,303,12],[302,13,302,14],[303,13,303,14],[302,9,303,9],[302,10,303,10],[302,11,303,11],[302,8,303,8],[313,10,313,12],[316,0,316,2],[316,3,317,3],[316,4,317,4],[316,5,317,5],[316,6,317,6],[331,0,331,2],[331,3,332,3],[331,4,332,4],[331,5,332,5],[316,12,317,12],[317,0,317,2],[319,10,319,12],[320,10,320,12],[323,5,323,6],[324,0,324,2],[304,13,304,14],[309,6,310,6],[309,8,310,8],[305,10,305,12],[305,13,305,14],[306,10,306,12],[306,13,306,14],[307,13,307,14],[308,13,308,14],[309,9,310,9],[309,10,310,10],[309,11,310,11],[309,12,310,12],[310,0,310,2],[312,10,312,12],[309,0,309,2],[316,8,317,8],[316,9,317,9],[316,10,317,10],[316,11,317,11],[337,13,337,14],[338,9,339,9],[338,10,339,10],[338,11,339,11],[338,12,339,12],[336,13,336,14],[324,3,325,3],[324,4,325,4],[324,5,325,5],[324,6,325,6],[325,0,325,2],[327,10,327,12],[328,10,328,12],[324,11,325,11],[324,12,325,12],[332,0,332,2],[324,13,324,15],[324,8,325,8],[324,9,325,9],[324,10,325,10],[331,12,332,12],[331,13,331,14],[332,13,332,14],[331,9,332,9],[331,10,332,10],[331,11,332,11],[339,0,339,2],[331,6,332,6],[331,8,332,8],[333,13,333,14],[338,6,339,6],[338,8,339,8],[334,10,334,12],[334,13,334,14],[335,10,335,12],[335,13,335,14],[342,10,342,12],[345,0,345,2],[345,3,346,3],[345,4,346,4],[345,5,346,5],[345,6,346,6],[345,8,346,8],[345,9,346,9],[345,10,346,10],[345,11,346,11],[345,12,346,12],[341,10,341,12],[338,0,338,2],[338,3,339,3],[338,4,339,4],[338,5,339,5],[348,10,348,12],[352,5,352,6],[353,0,353,2],[353,3,354,3],[353,4,354,4],[353,5,354,5],[353,6,354,6],[354,0,354,2],[353,8,354,8],[353,9,354,9],[353,10,354,10],[353,11,354,11],[353,12,354,12],[349,10,349,12],[353,13,353,15],[356,10,356,12],[357,10,357,12],[360,0,360,2],[360,3,361,3],[360,4,361,4],[360,5,361,5],[360,6,361,6],[360,8,361,8],[360,9,361,9],[360,10,361,10],[378,10,378,12],[360,11,361,11],[360,12,361,12],[360,13,360,14]],"merged_total":2280,"flags":["merged_cut"]}
["Tax computation for Tax Calculator"]
[{"$f":"Statement1920!$G$2","v":"Existing Option"},"Financial Year",null,null,{"$f":"Statement1920!F1","v":"2021-22"},null,null,null,"(Above 60 year but less than 80)",null,{"$f":"E4+250000","v":1420630}]
[null,"Tax Category",null,null,{"$f":"Statement1920!$C$3","v":"MALE"}]
[null,"Taxable Income",null,null,{"$f":"Statement1920!$H$67","v":1170630},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"pravesh(S1002)","v":"Rupees Fifty Lakh  Only "}]
["Fin. Year",null,1985,{"$f":"C5+1","v":1986},null,"1985-86",null,"Computation Table",null,null,null,null,null,"Fin. Year",null,1985,{"$f":"P5+1","v":1986},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Financial Year for NSC intrest",null,null,"FIN. YEAR FOR SELECT",null,"Purchase between","Purchase between","Purchase between","Purchase between","Purchase between","Purchase on or"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"F. Year 2009-10","2009-10",{"$f":"CONCATENATE(TABLE1920!AL6,\" \",TABLE1920!AM6)","v":"F. Year 2009-10 2009-10"},"2005-06",null,"1-Jan-89 to 31-Dec-98","1-Jan-99 to 14-Jan-00","15-Jan-00 to 28-Feb-01","1-Mar-01 to 28-Feb-02","1-Mar-02 to 28-Feb-03","after 1-Mar-03"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C5","v":1985},{"$f":"D5","v":1986},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"F. Year 2010-11","2010-11",{"$f":"CONCATENATE(TABLE1920!AL7,\" \",TABLE1920!AM7)","v":"F. Year 2010-11 2010-11"},"2006-07","The year for which","[Vide Rule 15(1) of the","[Vide Rule 15(2) of the","[Vide Rule 15(3) of the","[Vide Rule 15(4) of the","[Vide Rule 15(5) of the","[Vide Rule 15(6) of the"]
[0,18000,0,0,0,0,0,{"$f":"$E$4","v":1170630},{"$f":"VLOOKUP(H8,A8:C12,3)","v":0.5},{"$f":"INDEX(D8:D12,MATCH(I8,C8:C12,0))","v":100000},{"$f":"INDEX(E8:E12,MATCH(I8,C8:C12,0))","v":29250},{"$f":"IF(H8>H12,VLOOKUP(H8,A8:F12,6),0)","v":0.05},{"$f":"VLOOKUP(H8,A8:G12,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B8,IF($E$3=\"Female\",B15,IF($E$3=\"Senior Citizen\",B22,B29)))","v":18000},0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"F. Year 2011-12","2011-12",{"$f":"CONCATENATE(TABLE1920!AL8,\" \",TABLE1920!AM8)","v":"F. Year 2011-12 2011-12"},"2007-08","interest accruess","NSC (VIII) Issue Rules,1989","NSC (VIII) Issue Rules,1989","NSC (VIII) Issue Rules,1989","NSC (VIII) Issue Rules,1989","NSC (VIII) Issue Rules,1989","NSC (VIII) Issue Rules,1989"]
[{"$f":"B8+1","v":18001},25000,0.25,{"$f":"B8","v":18000},{"$f":"(B9-B8)*C9","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O8+1","v":18001},25000,0.25,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"F. Year 2012-13","2012-13",{"$f":"CONCATENATE(TABLE1920!AL9,\" \",TABLE1920!AM9)","v":"F. Year 2012-13 2012-13"},"2008-09",null,0.12,0.115,0.11,9.5000000000000001E-2,0.09,0.08]
[{"$f":"B9+1","v":25001},50000,0.3,{"$f":"B9","v":25000},{"$f":"E9+(B10-B9)*C10","v":9250},0,0,{"$f":"IF(I8=C12,E11+ROUND((H8-J8),0)*I8,IF(I8=C11,E10+ROUND((H8-J8)*I8,0),IF(I8=C10,E9+ROUND((H8-J8)*I8,0),IF(I8=C9,E8+ROUND((H8-J8)*I8,0),E7+ROUND((H8-J8)*I8,0)))))","v":564565},{"$f":"MIN(K12:L12)","v":28228},{"$f":"ROUND(SUM(H10+I10)*M8,0)","v":0},{"$f":"SUM(H10:J10)","v":592793},null,null,{"$f":"O9+1","v":25001},50000,0.3,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"F. Year 2013-14","2013-14",{"$f":"CONCATENATE(TABLE1920!AL10,\" \",TABLE1920!AM10)","v":"F. Year 2013-14 2013-14"},"2009-10","First year",12.4,11.83,11.3,9.7200000000000006,9.1999999999999993,8.16]
[{"$f":"B10+1","v":50001},100000,0.4,{"$f":"B10","v":50000},{"$f":"E10+(B11-B10)*C11","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O10+1","v":50001},100000,0.4,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"F. Year 2014-15","2014-15",{"$f":"CONCATENATE(TABLE1920!AL11,\" \",TABLE1920!AM11)","v":"F. Year 2014-15 2014-15"},"2010-11","Second year",13.9,13.23,12.58,10.67,10.050000000000001,8.83]
[{"$f":"B11+1","v":100001},null,0.5,100000,{"$f":"IF(J9=0,0,E11)","v":29250},0.05,0,50000,{"$f":"IF(H8>H12,H8-H12,0)","v":1120630},{"$f":"IF(I12>0,ROUND(I12*I8,0),0)","v":560315},{"$f":"I12-J12","v":560315},{"$f":"IF(H10>0,ROUND(H10*L8,0),0)","v":28228},{"$f":"IF(K12>L12,0,L12-K12)","v":0},{"$f":"O11+1","v":100001},0,0.5,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"F. Year 2015-16","2015-16","2015-16","2011-12","Third year",15.6,14.8,14,11.71,10.97,9.5500000000000007]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H10,IF($E$3=\"Female\",H17,IF($E$3=\"Senior Citizen\",H24,H31)))","v":564565},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2012-13","Fourth year",17.5,16.54,15.58,12.85,11.98,10.33]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I10,IF($E$3=\"Female\",I17,IF($E$3=\"Senior Citizen\",I24,I31)))","v":28228},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2013-14","Fifth year",19.7,18.510000000000002,17.350000000000001,14.1,13.09,11.17]
[0,18000,0,0,0,0,0,{"$f":"H8","v":1170630},{"$f":"VLOOKUP(H15,A15:C19,3)","v":0.5},{"$f":"INDEX(D15:D19,MATCH(I15,C15:C19,0))","v":100000},{"$f":"INDEX(E15:E19,MATCH(I15,C15:C19,0))","v":29250},{"$f":"IF(H15>H19,VLOOKUP(H15,A15:F19,6),0)","v":0.05},{"$f":"VLOOKUP(H15,A15:G19,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J10,IF($E$3=\"Female\",J17,IF($E$3=\"Senior Citizen\",J24,J31)))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2014-15","Sixth year",22.4,20.69,19.309999999999999,15.47,14.29,12.08]
[{"$f":"B15+1","v":18001},25000,0.25,{"$f":"B15","v":18000},{"$f":"(B16-B15)*C16","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K10,IF($E$3=\"Female\",K17,IF($E$3=\"Senior Citizen\",K24,K31)))","v":592793},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Interest Total:",101.5,95.6,90.12,74.52,69.59,60.12]
[{"$f":"B16+1","v":25001},50000,0.3,{"$f":"B16","v":25000},{"$f":"E16+(B17-B16)*C17","v":9250},0,0,{"$f":"IF(I15=C19,E18+ROUND((H15-J15),0)*I15,IF(I15=C18,E17+ROUND((H15-J15)*I15,0),IF(I15=C17,E16+ROUND((H15-J15)*I15,0),IF(I15=C16,E15+ROUND((H15-J15)*I15,0),E14+ROUND((H15-J15)*I15,0)))))","v":564565},{"$f":"MIN(K19:L19)","v":28228},{"$f":"ROUND(SUM(H17+I17)*M15,0)","v":0},{"$f":"SUM(H17:J17)","v":592793},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A7,IF($E$3=\"Female\",A14,IF($E$3=\"Senior Citizen\",A21,A28)))","v":"Not defined"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"(1+8%/2)^2-2","v":-0.91839999999999988}]
[{"$f":"B17+1","v":50001},100000,0.4,{"$f":"B17","v":50000},{"$f":"E17+(B18-B17)*C18","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M12,IF($E$3=\"Female\",M19,IF($E$3=\"Senior Citizen\",M26,M33)))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(I)","(J)","(K)","(L)","(M)","(N)","(O)"]
[{"$f":"B18+1","v":100001},null,0.5,100000,{"$f":"IF(J16=0,0,E18)","v":29250},0.05,0,{"$f":"H12","v":50000},{"$f":"IF(H15>H19,H15-H19,0)","v":1120630},{"$f":"IF(I19>0,ROUND(I19*I15,0),0)","v":560315},{"$f":"I19-J19","v":560315},{"$f":"IF(H17>0,ROUND(H17*L15,0),0)","v":28228},{"$f":"IF(K19>L19,0,L19-K19)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K10,IF($E$3=\"Female\",K17,IF($E$3=\"Senior Citizen\",K24,K31)))","v":592793},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Purchase From->","1980-01-01",{"$f":"AQ20+1","v":"1999-01-01"},"2000-01-15","2001-03-01","2002-03-01","2003-03-01","2011-12-01","2012-04-01","2013-04-01","2016-04-01","2016-04-01","2016-10-01","2017-04-01","2017-07-01","2018-01-01","2019-04-01"]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess",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,"Purchase To->","1998-12-31","2000-01-14","2001-02-28","2002-02-28","2003-02-28","2011-11-30","2012-03-31","2013-03-31","2016-03-31","2016-09-30","2016-09-30","2017-03-31","2017-06-30","2017-12-31","2019-03-31","2020-03-31"]
["Not defined",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,null,null,null,null,null,null,null,null,null,null,null,"Interest Rate ->",0.12,0.115,0.11,9.5000000000000001E-2,0.09,0.08,8.4000000000000005E-2,8.5999999999999993E-2,8.5000000000000006E-2,8.1000000000000003E-2,0.08,7.9000000000000001E-2,7.8E-2,7.5999999999999998E-2,7.5999999999999998E-2,7.5999999999999998E-2]
[0,18000,0,0,0,0,0,{"$f":"H8","v":1170630},{"$f":"VLOOKUP(H22,A22:C26,3)","v":0.5},{"$f":"INDEX(D22:D26,MATCH(I22,C22:C26,0))","v":100000},{"$f":"INDEX(E22:E26,MATCH(I22,C22:C26,0))","v":29250},{"$f":"IF(H22>H26,VLOOKUP(H22,A22:F26,6),0)","v":0.05},{"$f":"VLOOKUP(H22,A22:G26,7)","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,"1st  com. year",12.4,11.83,11.3,9.7200000000000006,9.1999999999999993,8.16,8.58,8.7799999999999994,8.68,8.68,8.1,8,7.9,7.8,7.6,{"$f":"BE22","v":7.6},{"$f":"AP22","v":"1st  com. year"}]
[{"$f":"B22+1","v":18001},25000,0.25,{"$f":"B22","v":18000},{"$f":"(B23-B22)*C23","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2nd  com. year",13.9,13.23,12.58,10.67,10.050000000000001,8.83,9.31,9.56,9.43,9.43,8.76,8.64,8.52,8.41,8.18,8.18,"2nd  com. year"]
[{"$f":"B23+1","v":25001},50000,0.3,{"$f":"B23","v":25000},{"$f":"E23+(B24-B23)*C24","v":9250},0,0,{"$f":"IF(I22=C26,E25+ROUND((H22-J22),0)*I22,IF(I22=C25,E24+ROUND((H22-J22)*I22,0),IF(I22=C24,E23+ROUND((H22-J22)*I22,0),IF(I22=C23,E22+ROUND((H22-J22)*I22,0),E21+ROUND((H22-J22)*I22,0)))))","v":564565},{"$f":"MIN(K26:L26)","v":28228},{"$f":"ROUND(SUM(H24+I24)*M22,0)","v":0},{"$f":"SUM(H24:J24)","v":592793},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,null,"3rd  com. year",15.6,14.8,14,11.71,10.97,9.5500000000000007,10.11,10.4,10.25,10.25,9.4600000000000009,9.33,9.1999999999999993,9.06,8.8000000000000007,8.8000000000000007,"3rd  com. year"]
[{"$f":"B24+1","v":50001},100000,0.4,{"$f":"B24","v":50000},{"$f":"E24+(B25-B24)*C25","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"4th  com. year",17.5,16.54,15.58,12.85,11.98,10.33,10.98,11.31,11.14,11.14,10.23,10.08,9.92,9.77,9.4700000000000006,9.4700000000000006,"4th  com. year"]
[{"$f":"B25+1","v":100001},null,0.5,100000,{"$f":"IF(J23=0,0,E25)","v":29250},0.05,0,{"$f":"H19","v":50000},{"$f":"IF(H22>H26,H22-H26,0)","v":1120630},{"$f":"IF(I26>0,ROUND(I26*I22,0),0)","v":560315},{"$f":"I26-J26","v":560315},{"$f":"IF(H24>0,ROUND(H24*L22,0),0)","v":28228},{"$f":"IF(K26>L26,0,L26-K26)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"5th  com. year",19.7,18.510000000000002,17.350000000000001,14.1,13.09,11.17,11.92,12.3,12.11,12.11,11.06,10.88,10.71,10.53,10.19,10.19,"5th  com. year"]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"6th  com. year",22.4,20.69,19.309999999999999,15.47,14.29,12.08,0,0,0,0,12.08,0,0,0,0,0,"6th  com. year"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total Interest",111.5,95.6,90.12,74.52,69.59,60.12,50.9,52.35,51.61,48.74,60.12,60.12,60.12,60.12,60.12,60.12,"Total Interest"]
[0,18000,0,0,0,0,0,{"$f":"H8","v":1170630},{"$f":"VLOOKUP(H29,A29:C33,3)","v":0.5},{"$f":"INDEX(D29:D33,MATCH(I29,C29:C33,0))","v":100000},{"$f":"INDEX(E29:E33,MATCH(I29,C29:C33,0))","v":29250},{"$f":"IF(H29>H33,VLOOKUP(H29,A29:F33,6),0)","v":0.05},{"$f":"VLOOKUP(H29,A29:G33,7)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Maturity Amount",201.5,195.6,190.12,174.52,169.59,160.12,150.9,152.35,151.61000000000001,{"$f":"100+AZ28","v":148.74},160.12,160.12,160.12,160.12,160.12,160.12]
[{"$f":"B29+1","v":18001},25000,0.25,{"$f":"B29","v":18000},{"$f":"(B30-B29)*C30","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Calendar Year Start:",{"$f":"AY46","v":"2019-04-01"},{"$f":"DATE(YEAR(AR30)-6,MONTH(AR30),DAY(AR30))","v":"2013-04-01"},null,null,null,null,null,1,2,null,3,null,4]
[{"$f":"B30+1","v":25001},50000,0.3,{"$f":"B30","v":25000},{"$f":"E30+(B31-B30)*C31","v":9250},0,0,{"$f":"IF(I29=C33,E32+ROUND((H29-J29),0)*I29,IF(I29=C32,E31+ROUND((H29-J29)*I29,0),IF(I29=C31,E30+ROUND((H29-J29)*I29,0),IF(I29=C30,E29+ROUND((H29-J29)*I29,0),E28+ROUND((H29-J29)*I29,0)))))","v":564565},{"$f":"MIN(K33:L33)","v":28228},{"$f":"ROUND(SUM(H31+I31)*M29,0)","v":0},{"$f":"SUM(H31:J31)","v":592793},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,null,null,null,{"$f":"AY47","v":{"$error":"#N/A"}},{"$f":"DATE(YEAR(AR31)-6,MONTH(AR31),DAY(AR31))","v":{"$error":"#N/A"}}]
[{"$f":"B31+1","v":50001},100000,0.4,{"$f":"B31","v":50000},{"$f":"E31+(B32-B31)*C32","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B32+1","v":100001},null,0.5,100000,{"$f":"IF(J30=0,0,E32)","v":29250},0.05,0,{"$f":"H26","v":50000},{"$f":"IF(H29>H33,H29-H33,0)","v":1120630},{"$f":"IF(I33>0,ROUND(I33*I29,0),0)","v":560315},{"$f":"I33-J33","v":560315},{"$f":"IF(H31>0,ROUND(H31*L29,0),0)","v":28228},{"$f":"IF(K33>L33,0,L33-K33)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Purchased Year","Date of Purchase\n(DD/MM/YYYY)","Amount Invested Rs","Accrued Interest Rs","Purchase Year","CODE","Rate Applied","NSC_YEAR","Year Code","Relvant F.Y."]
[null,null,{"$f":"D5","v":1986},{"$f":"C34+1","v":1987},null,"1986-87",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Gross Salary 19-20'!N63","v":"2016-04-01"},{"$f":"'Gross Salary 19-20'!N64","v":5000},{"$f":"IF(AU34>0,HLOOKUP(AQ34,$AQ$19:$BF$29,3+AU34,TRUE)*AR34/100,0)","v":473.00000000000006},{"$f":"IF(AND(AU34>0,AR34>0),AU34,\"\")","v":3},{"$f":"IF(AND(AQ34>=$AS$30,AQ34<$AR$30),CEILING(DAYS360(AQ34,$AR$30)/360,1),0)","v":3},{"$f":"IF(AS34>0,(AS34*100)/AR34,\"\")","v":9.4600000000000009},"F. Year 2009-10",2,"2009-04-01"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",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,null,{"$f":"IF(AU35>0,HLOOKUP(AQ35,$AQ$19:$AZ$29,3+AU35,TRUE)*AR35/100,0)","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$f":"IF(AND(AQ35>=$AS$31,AQ35<$AR$31),CEILING(DAYS360(AQ35,$AR$31)/360,1),0)","v":{"$error":"#N/A"}},{"$error":"#N/A"},"F. Year 2010-11",3,"2010-04-01"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C34","v":1986},{"$f":"D34","v":1987},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,"",{"$f":"IF(AND(AQ36>=$AS$30,AQ36<$AR$30),CEILING(DAYS360(AQ36,$AR$30)/360,1),0)","v":0},"","F. Year 2011-12",4,"2011-04-01"]
[0,18000,0,0,0,0,0,{"$f":"$E$4","v":1170630},{"$f":"VLOOKUP(H37,A37:C41,3)","v":0.5},{"$f":"INDEX(D37:D41,MATCH(I37,C37:C41,0))","v":100000},{"$f":"INDEX(E37:E41,MATCH(I37,C37:C41,0))","v":29250},{"$f":"IF(H37>H41,VLOOKUP(H37,A37:F41,6),0)","v":0.05},{"$f":"VLOOKUP(H37,A37:G41,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B37,IF($E$3=\"Female\",B44,IF($E$3=\"Senior Citizen\",B51,B58)))","v":18000},0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,"",0,"","F. Year 2012-13",5,"2012-04-01"]
[{"$f":"B37+1","v":18001},25000,0.25,{"$f":"B37","v":18000},{"$f":"(B38-B37)*C38","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O37+1","v":18001},25000,0.25,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,"",0,"","F. Year 2013-14",6,"2013-04-01"]
[{"$f":"B38+1","v":25001},50000,0.3,{"$f":"B38","v":25000},{"$f":"E38+(B39-B38)*C39","v":9250},0,0,{"$f":"IF(I37=C41,E40+ROUND((H37-J37),0)*I37,IF(I37=C40,E39+ROUND((H37-J37)*I37,0),IF(I37=C39,E38+ROUND((H37-J37)*I37,0),IF(I37=C38,E37+ROUND((H37-J37)*I37,0),E36+ROUND((H37-J37)*I37,0)))))","v":564565},{"$f":"MIN(K41:L41)","v":28228},{"$f":"ROUND(SUM(H39+I39)*M37,0)","v":0},{"$f":"SUM(H39:J39)","v":592793},null,null,{"$f":"O38+1","v":25001},50000,0.3,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,"",0,"","F. Year 2014-15",7,"2014-04-01"]
[{"$f":"B39+1","v":50001},100000,0.4,{"$f":"B39","v":50000},{"$f":"E39+(B40-B39)*C40","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O39+1","v":50001},100000,0.4,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,"",0,"","F.Year 2015-16",8,"2015-04-01"]
[{"$f":"B40+1","v":100001},null,0.5,100000,{"$f":"IF(J38=0,0,E40)","v":29250},0.05,0,50000,{"$f":"IF(H37>H41,H37-H41,0)","v":1120630},{"$f":"IF(I41>0,ROUND(I41*I37,0),0)","v":560315},{"$f":"I41-J41","v":560315},{"$f":"IF(H39>0,ROUND(H39*L37,0),0)","v":28228},{"$f":"IF(K41>L41,0,L41-K41)","v":0},{"$f":"O40+1","v":100001},0,0.5,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,"",0,"","F.Year 2016-17",8,"2016-04-01"]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H39,IF($E$3=\"Female\",H46,IF($E$3=\"Senior Citizen\",H53,H60)))","v":564565},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"F. Year 2017-18",8,"2017-04-01"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I39,IF($E$3=\"Female\",I46,IF($E$3=\"Senior Citizen\",I53,I60)))","v":28228},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"F. Year 2018-19",8,"2018-04-01"]
[0,18000,0,0,0,0,0,{"$f":"H37","v":1170630},{"$f":"VLOOKUP(H44,A44:C48,3)","v":0.5},{"$f":"INDEX(D44:D48,MATCH(I44,C44:C48,0))","v":100000},{"$f":"INDEX(E44:E48,MATCH(I44,C44:C48,0))","v":29250},{"$f":"IF(H44>H48,VLOOKUP(H44,A44:F48,6),0)","v":0.05},{"$f":"VLOOKUP(H44,A44:G48,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J39,IF($E$3=\"Female\",J46,IF($E$3=\"Senior Citizen\",J53,J60)))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"F. Year 2019-20",8,"2019-04-01"]
[{"$f":"B44+1","v":18001},25000,0.25,{"$f":"B44","v":18000},{"$f":"(B45-B44)*C45","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K39,IF($E$3=\"Female\",K46,IF($E$3=\"Senior Citizen\",K53,K60)))","v":592793},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"F. Year 2019-20",8,"2019-04-01"]
[{"$f":"B45+1","v":25001},50000,0.3,{"$f":"B45","v":25000},{"$f":"E45+(B46-B45)*C46","v":9250},0,0,{"$f":"IF(I44=C48,E47+ROUND((H44-J44),0)*I44,IF(I44=C47,E46+ROUND((H44-J44)*I44,0),IF(I44=C46,E45+ROUND((H44-J44)*I44,0),IF(I44=C45,E44+ROUND((H44-J44)*I44,0),E43+ROUND((H44-J44)*I44,0)))))","v":564565},{"$f":"MIN(K48:L48)","v":28228},{"$f":"ROUND(SUM(H46+I46)*M44,0)","v":0},{"$f":"SUM(H46:J46)","v":592793},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A36,IF($E$3=\"Female\",A43,IF($E$3=\"Senior Citizen\",A50,A57)))","v":"Not defined"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total Accrued Interest",null,null,{"$f":"SUM(AS34:AS36)","v":{"$error":"#N/A"}},null,null,null,{"$f":"'Gross Salary 19-20'!N65","v":"F. Year 2019-20"},{"$f":"INDEX($AX$34:$AX$45,MATCH(AW46,$AW$34:$AW$45,0))","v":8},{"$f":"INDEX($AY$34:$AY$45,MATCH(AW46,$AW$34:$AW$45,0))","v":"2019-04-01"}]
[{"$f":"B46+1","v":50001},100000,0.4,{"$f":"B46","v":50000},{"$f":"E46+(B47-B46)*C47","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M41,IF($E$3=\"Female\",M48,IF($E$3=\"Senior Citizen\",M55,M62)))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"INDEX($AX$34:$AX$45,MATCH(AW47,$AW$34:$AW$45,0))","v":{"$error":"#N/A"}},{"$f":"INDEX($AY$34:$AY$45,MATCH(AW47,$AW$34:$AW$45,0))","v":{"$error":"#N/A"}}]
[{"$f":"B47+1","v":100001},null,0.5,100000,{"$f":"IF(J45=0,0,E47)","v":29250},0.05,0,{"$f":"H41","v":50000},{"$f":"IF(H44>H48,H44-H48,0)","v":1120630},{"$f":"IF(I48>0,ROUND(I48*I44,0),0)","v":560315},{"$f":"I48-J48","v":560315},{"$f":"IF(H46>0,ROUND(H46*L44,0),0)","v":28228},{"$f":"IF(K48>L48,0,L48-K48)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K39,IF($E$3=\"Female\",K46,IF($E$3=\"Senior Citizen\",K53,K60)))","v":592793}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H37","v":1170630},{"$f":"VLOOKUP(H51,A51:C55,3)","v":0.5},{"$f":"INDEX(D51:D55,MATCH(I51,C51:C55,0))","v":100000},{"$f":"INDEX(E51:E55,MATCH(I51,C51:C55,0))","v":29250},{"$f":"IF(H51>H55,VLOOKUP(H51,A51:F55,6),0)","v":0.05},{"$f":"VLOOKUP(H51,A51:G55,7)","v":0}]
[{"$f":"B51+1","v":18001},25000,0.25,{"$f":"B51","v":18000},{"$f":"(B52-B51)*C52","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B52+1","v":25001},50000,0.3,{"$f":"B52","v":25000},{"$f":"E52+(B53-B52)*C53","v":9250},0,0,{"$f":"IF(I51=C55,E54+ROUND((H51-J51),0)*I51,IF(I51=C54,E53+ROUND((H51-J51)*I51,0),IF(I51=C53,E52+ROUND((H51-J51)*I51,0),IF(I51=C52,E51+ROUND((H51-J51)*I51,0),E50+ROUND((H51-J51)*I51,0)))))","v":564565},{"$f":"MIN(K55:L55)","v":28228},{"$f":"ROUND(SUM(H53+I53)*M51,0)","v":0},{"$f":"SUM(H53:J53)","v":592793}]
[{"$f":"B53+1","v":50001},100000,0.4,{"$f":"B53","v":50000},{"$f":"E53+(B54-B53)*C54","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B54+1","v":100001},null,0.5,100000,{"$f":"IF(J52=0,0,E54)","v":29250},0.05,0,{"$f":"H48","v":50000},{"$f":"IF(H51>H55,H51-H55,0)","v":1120630},{"$f":"IF(I55>0,ROUND(I55*I51,0),0)","v":560315},{"$f":"I55-J55","v":560315},{"$f":"IF(H53>0,ROUND(H53*L51,0),0)","v":28228},{"$f":"IF(K55>L55,0,L55-K55)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H37","v":1170630},{"$f":"VLOOKUP(H58,A58:C62,3)","v":0.5},{"$f":"INDEX(D58:D62,MATCH(I58,C58:C62,0))","v":100000},{"$f":"INDEX(E58:E62,MATCH(I58,C58:C62,0))","v":29250},{"$f":"IF(H58>H62,VLOOKUP(H58,A58:F62,6),0)","v":0.05},{"$f":"VLOOKUP(H58,A58:G62,7)","v":0}]
[{"$f":"B58+1","v":18001},25000,0.25,{"$f":"B58","v":18000},{"$f":"(B59-B58)*C59","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B59+1","v":25001},50000,0.3,{"$f":"B59","v":25000},{"$f":"E59+(B60-B59)*C60","v":9250},0,0,{"$f":"IF(I58=C62,E61+ROUND((H58-J58),0)*I58,IF(I58=C61,E60+ROUND((H58-J58)*I58,0),IF(I58=C60,E59+ROUND((H58-J58)*I58,0),IF(I58=C59,E58+ROUND((H58-J58)*I58,0),E57+ROUND((H58-J58)*I58,0)))))","v":564565},{"$f":"MIN(K62:L62)","v":28228},{"$f":"ROUND(SUM(H60+I60)*M58,0)","v":0},{"$f":"SUM(H60:J60)","v":592793}]
[{"$f":"B60+1","v":50001},100000,0.4,{"$f":"B60","v":50000},{"$f":"E60+(B61-B60)*C61","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B61+1","v":100001},null,0.5,100000,{"$f":"IF(J59=0,0,E61)","v":29250},0.05,0,{"$f":"H55","v":50000},{"$f":"IF(H58>H62,H58-H62,0)","v":1120630},{"$f":"IF(I62>0,ROUND(I62*I58,0),0)","v":560315},{"$f":"I62-J62","v":560315},{"$f":"IF(H60>0,ROUND(H60*L58,0),0)","v":28228},{"$f":"IF(K62>L62,0,L62-K62)","v":0}]
[null,null,1987,{"$f":"C63+1","v":1988},null,"1987-88"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C63","v":1987},{"$f":"D63","v":1988}]
[0,18000,0,0,0,0,0,{"$f":"$E$4","v":1170630},{"$f":"VLOOKUP(H66,A66:C70,3)","v":0.5},{"$f":"INDEX(D66:D70,MATCH(I66,C66:C70,0))","v":100000},{"$f":"INDEX(E66:E70,MATCH(I66,C66:C70,0))","v":29250},{"$f":"IF(H66>H70,VLOOKUP(H66,A66:F70,6),0)","v":0.05},{"$f":"VLOOKUP(H66,A66:G70,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B66,IF($E$3=\"Female\",B73,IF($E$3=\"Senior Citizen\",B80,B87)))","v":18000},0]
[{"$f":"B66+1","v":18001},25000,0.25,{"$f":"B66","v":18000},{"$f":"(B67-B66)*C67","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O66+1","v":18001},25000,0.25]
[{"$f":"B67+1","v":25001},50000,0.3,{"$f":"B67","v":25000},{"$f":"E67+(B68-B67)*C68","v":9250},0,0,{"$f":"IF(I66=C70,E69+ROUND((H66-J66),0)*I66,IF(I66=C69,E68+ROUND((H66-J66)*I66,0),IF(I66=C68,E67+ROUND((H66-J66)*I66,0),IF(I66=C67,E66+ROUND((H66-J66)*I66,0),E65+ROUND((H66-J66)*I66,0)))))","v":564565},{"$f":"MIN(K70:L70)","v":28228},{"$f":"ROUND(SUM(H68+I68)*M66,0)","v":0},{"$f":"SUM(H68:J68)","v":592793},null,null,{"$f":"O67+1","v":25001},50000,0.3]
[{"$f":"B68+1","v":50001},100000,0.4,{"$f":"B68","v":50000},{"$f":"E68+(B69-B68)*C69","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O68+1","v":50001},100000,0.4]
[{"$f":"B69+1","v":100001},null,0.5,100000,{"$f":"IF(J67=0,0,E69)","v":29250},0.05,0,50000,{"$f":"IF(H66>H70,H66-H70,0)","v":1120630},{"$f":"IF(I70>0,ROUND(I70*I66,0),0)","v":560315},{"$f":"I70-J70","v":560315},{"$f":"IF(H68>0,ROUND(H68*L66,0),0)","v":28228},{"$f":"IF(K70>L70,0,L70-K70)","v":0},{"$f":"O69+1","v":100001},0,0.5]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H68,IF($E$3=\"Female\",H75,IF($E$3=\"Senior Citizen\",H82,H89)))","v":564565}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I68,IF($E$3=\"Female\",I75,IF($E$3=\"Senior Citizen\",I82,I89)))","v":28228}]
[0,18000,0,0,0,0,0,{"$f":"H66","v":1170630},{"$f":"VLOOKUP(H73,A73:C77,3)","v":0.5},{"$f":"INDEX(D73:D77,MATCH(I73,C73:C77,0))","v":100000},{"$f":"INDEX(E73:E77,MATCH(I73,C73:C77,0))","v":29250},{"$f":"IF(H73>H77,VLOOKUP(H73,A73:F77,6),0)","v":0.05},{"$f":"VLOOKUP(H73,A73:G77,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J68,IF($E$3=\"Female\",J75,IF($E$3=\"Senior Citizen\",J82,J89)))","v":0}]
[{"$f":"B73+1","v":18001},25000,0.25,{"$f":"B73","v":18000},{"$f":"(B74-B73)*C74","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K68,IF($E$3=\"Female\",K75,IF($E$3=\"Senior Citizen\",K82,K89)))","v":592793}]
[{"$f":"B74+1","v":25001},50000,0.3,{"$f":"B74","v":25000},{"$f":"E74+(B75-B74)*C75","v":9250},0,0,{"$f":"IF(I73=C77,E76+ROUND((H73-J73),0)*I73,IF(I73=C76,E75+ROUND((H73-J73)*I73,0),IF(I73=C75,E74+ROUND((H73-J73)*I73,0),IF(I73=C74,E73+ROUND((H73-J73)*I73,0),E72+ROUND((H73-J73)*I73,0)))))","v":564565},{"$f":"MIN(K77:L77)","v":28228},{"$f":"ROUND(SUM(H75+I75)*M73,0)","v":0},{"$f":"SUM(H75:J75)","v":592793},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A65,IF($E$3=\"Female\",A72,IF($E$3=\"Senior Citizen\",A79,A86)))","v":"Not defined"}]
[{"$f":"B75+1","v":50001},100000,0.4,{"$f":"B75","v":50000},{"$f":"E75+(B76-B75)*C76","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M70,IF($E$3=\"Female\",M77,IF($E$3=\"Senior Citizen\",M84,M91)))","v":0}]
[{"$f":"B76+1","v":100001},null,0.5,100000,{"$f":"IF(J74=0,0,E76)","v":29250},0.05,0,{"$f":"H70","v":50000},{"$f":"IF(H73>H77,H73-H77,0)","v":1120630},{"$f":"IF(I77>0,ROUND(I77*I73,0),0)","v":560315},{"$f":"I77-J77","v":560315},{"$f":"IF(H75>0,ROUND(H75*L73,0),0)","v":28228},{"$f":"IF(K77>L77,0,L77-K77)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K68,IF($E$3=\"Female\",K75,IF($E$3=\"Senior Citizen\",K82,K89)))","v":592793}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H66","v":1170630},{"$f":"VLOOKUP(H80,A80:C84,3)","v":0.5},{"$f":"INDEX(D80:D84,MATCH(I80,C80:C84,0))","v":100000},{"$f":"INDEX(E80:E84,MATCH(I80,C80:C84,0))","v":29250},{"$f":"IF(H80>H84,VLOOKUP(H80,A80:F84,6),0)","v":0.05},{"$f":"VLOOKUP(H80,A80:G84,7)","v":0}]
[{"$f":"B80+1","v":18001},25000,0.25,{"$f":"B80","v":18000},{"$f":"(B81-B80)*C81","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B81+1","v":25001},50000,0.3,{"$f":"B81","v":25000},{"$f":"E81+(B82-B81)*C82","v":9250},0,0,{"$f":"IF(I80=C84,E83+ROUND((H80-J80),0)*I80,IF(I80=C83,E82+ROUND((H80-J80)*I80,0),IF(I80=C82,E81+ROUND((H80-J80)*I80,0),IF(I80=C81,E80+ROUND((H80-J80)*I80,0),E79+ROUND((H80-J80)*I80,0)))))","v":564565},{"$f":"MIN(K84:L84)","v":28228},{"$f":"ROUND(SUM(H82+I82)*M80,0)","v":0},{"$f":"SUM(H82:J82)","v":592793}]
[{"$f":"B82+1","v":50001},100000,0.4,{"$f":"B82","v":50000},{"$f":"E82+(B83-B82)*C83","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B83+1","v":100001},null,0.5,100000,{"$f":"IF(J81=0,0,E83)","v":29250},0.05,0,{"$f":"H77","v":50000},{"$f":"IF(H80>H84,H80-H84,0)","v":1120630},{"$f":"IF(I84>0,ROUND(I84*I80,0),0)","v":560315},{"$f":"I84-J84","v":560315},{"$f":"IF(H82>0,ROUND(H82*L80,0),0)","v":28228},{"$f":"IF(K84>L84,0,L84-K84)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H66","v":1170630},{"$f":"VLOOKUP(H87,A87:C91,3)","v":0.5},{"$f":"INDEX(D87:D91,MATCH(I87,C87:C91,0))","v":100000},{"$f":"INDEX(E87:E91,MATCH(I87,C87:C91,0))","v":29250},{"$f":"IF(H87>H91,VLOOKUP(H87,A87:F91,6),0)","v":0.05},{"$f":"VLOOKUP(H87,A87:G91,7)","v":0}]
[{"$f":"B87+1","v":18001},25000,0.25,{"$f":"B87","v":18000},{"$f":"(B88-B87)*C88","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B88+1","v":25001},50000,0.3,{"$f":"B88","v":25000},{"$f":"E88+(B89-B88)*C89","v":9250},0,0,{"$f":"IF(I87=C91,E90+ROUND((H87-J87),0)*I87,IF(I87=C90,E89+ROUND((H87-J87)*I87,0),IF(I87=C89,E88+ROUND((H87-J87)*I87,0),IF(I87=C88,E87+ROUND((H87-J87)*I87,0),E86+ROUND((H87-J87)*I87,0)))))","v":564565},{"$f":"MIN(K91:L91)","v":28228},{"$f":"ROUND(SUM(H89+I89)*M87,0)","v":0},{"$f":"SUM(H89:J89)","v":592793}]
[{"$f":"B89+1","v":50001},100000,0.4,{"$f":"B89","v":50000},{"$f":"E89+(B90-B89)*C90","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B90+1","v":100001},null,0.5,100000,{"$f":"IF(J88=0,0,E90)","v":29250},0.05,0,{"$f":"H84","v":50000},{"$f":"IF(H87>H91,H87-H91,0)","v":1120630},{"$f":"IF(I91>0,ROUND(I91*I87,0),0)","v":560315},{"$f":"I91-J91","v":560315},{"$f":"IF(H89>0,ROUND(H89*L87,0),0)","v":28228},{"$f":"IF(K91>L91,0,L91-K91)","v":0}]
[null,null,1988,{"$f":"C92+1","v":1989},null,"1988-89"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C92","v":1988},{"$f":"D92","v":1989}]
[0,18000,0,0,0,0,0,{"$f":"$E$4","v":1170630},{"$f":"VLOOKUP(H95,A95:C99,3)","v":0.5},{"$f":"INDEX(D95:D99,MATCH(I95,C95:C99,0))","v":100000},{"$f":"INDEX(E95:E99,MATCH(I95,C95:C99,0))","v":29250},{"$f":"IF(H95>H99,VLOOKUP(H95,A95:F99,6),0)","v":0.05},{"$f":"VLOOKUP(H95,A95:G99,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B95,IF($E$3=\"Female\",B102,IF($E$3=\"Senior Citizen\",B109,B116)))","v":18000},0]
[{"$f":"B95+1","v":18001},25000,0.25,{"$f":"B95","v":18000},{"$f":"(B96-B95)*C96","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O95+1","v":18001},25000,0.25]
[{"$f":"B96+1","v":25001},50000,0.3,{"$f":"B96","v":25000},{"$f":"E96+(B97-B96)*C97","v":9250},0,0,{"$f":"IF(I95=C99,E98+ROUND((H95-J95),0)*I95,IF(I95=C98,E97+ROUND((H95-J95)*I95,0),IF(I95=C97,E96+ROUND((H95-J95)*I95,0),IF(I95=C96,E95+ROUND((H95-J95)*I95,0),E94+ROUND((H95-J95)*I95,0)))))","v":564565},{"$f":"MIN(K99:L99)","v":28228},{"$f":"ROUND(SUM(H97+I97)*M95,0)","v":0},{"$f":"SUM(H97:J97)","v":592793},null,null,{"$f":"O96+1","v":25001},50000,0.3]
[{"$f":"B97+1","v":50001},100000,0.4,{"$f":"B97","v":50000},{"$f":"E97+(B98-B97)*C98","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O97+1","v":50001},100000,0.4]
[{"$f":"B98+1","v":100001},null,0.5,100000,{"$f":"IF(J96=0,0,E98)","v":29250},0.05,0,50000,{"$f":"IF(H95>H99,H95-H99,0)","v":1120630},{"$f":"IF(I99>0,ROUND(I99*I95,0),0)","v":560315},{"$f":"I99-J99","v":560315},{"$f":"IF(H97>0,ROUND(H97*L95,0),0)","v":28228},{"$f":"IF(K99>L99,0,L99-K99)","v":0},{"$f":"O98+1","v":100001},0,0.5]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H97,IF($E$3=\"Female\",H104,IF($E$3=\"Senior Citizen\",H111,H118)))","v":564565}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I97,IF($E$3=\"Female\",I104,IF($E$3=\"Senior Citizen\",I111,I118)))","v":28228}]
[0,18000,0,0,0,0,0,{"$f":"H95","v":1170630},{"$f":"VLOOKUP(H102,A102:C106,3)","v":0.5},{"$f":"INDEX(D102:D106,MATCH(I102,C102:C106,0))","v":100000},{"$f":"INDEX(E102:E106,MATCH(I102,C102:C106,0))","v":29250},{"$f":"IF(H102>H106,VLOOKUP(H102,A102:F106,6),0)","v":0.05},{"$f":"VLOOKUP(H102,A102:G106,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J97,IF($E$3=\"Female\",J104,IF($E$3=\"Senior Citizen\",J111,J118)))","v":0}]
[{"$f":"B102+1","v":18001},25000,0.25,{"$f":"B102","v":18000},{"$f":"(B103-B102)*C103","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K97,IF($E$3=\"Female\",K104,IF($E$3=\"Senior Citizen\",K111,K118)))","v":592793}]
[{"$f":"B103+1","v":25001},50000,0.3,{"$f":"B103","v":25000},{"$f":"E103+(B104-B103)*C104","v":9250},0,0,{"$f":"IF(I102=C106,E105+ROUND((H102-J102),0)*I102,IF(I102=C105,E104+ROUND((H102-J102)*I102,0),IF(I102=C104,E103+ROUND((H102-J102)*I102,0),IF(I102=C103,E102+ROUND((H102-J102)*I102,0),E101+ROUND((H102-J102)*I102,0)))))","v":564565},{"$f":"MIN(K106:L106)","v":28228},{"$f":"ROUND(SUM(H104+I104)*M102,0)","v":0},{"$f":"SUM(H104:J104)","v":592793},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A94,IF($E$3=\"Female\",A101,IF($E$3=\"Senior Citizen\",A108,A115)))","v":"Not defined"}]
[{"$f":"B104+1","v":50001},100000,0.4,{"$f":"B104","v":50000},{"$f":"E104+(B105-B104)*C105","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M99,IF($E$3=\"Female\",M106,IF($E$3=\"Senior Citizen\",M113,M120)))","v":0}]
[{"$f":"B105+1","v":100001},null,0.5,100000,{"$f":"IF(J103=0,0,E105)","v":29250},0.05,0,{"$f":"H99","v":50000},{"$f":"IF(H102>H106,H102-H106,0)","v":1120630},{"$f":"IF(I106>0,ROUND(I106*I102,0),0)","v":560315},{"$f":"I106-J106","v":560315},{"$f":"IF(H104>0,ROUND(H104*L102,0),0)","v":28228},{"$f":"IF(K106>L106,0,L106-K106)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K97,IF($E$3=\"Female\",K104,IF($E$3=\"Senior Citizen\",K111,K118)))","v":592793}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H95","v":1170630},{"$f":"VLOOKUP(H109,A109:C113,3)","v":0.5},{"$f":"INDEX(D109:D113,MATCH(I109,C109:C113,0))","v":100000},{"$f":"INDEX(E109:E113,MATCH(I109,C109:C113,0))","v":29250},{"$f":"IF(H109>H113,VLOOKUP(H109,A109:F113,6),0)","v":0.05},{"$f":"VLOOKUP(H109,A109:G113,7)","v":0}]
[{"$f":"B109+1","v":18001},25000,0.25,{"$f":"B109","v":18000},{"$f":"(B110-B109)*C110","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B110+1","v":25001},50000,0.3,{"$f":"B110","v":25000},{"$f":"E110+(B111-B110)*C111","v":9250},0,0,{"$f":"IF(I109=C113,E112+ROUND((H109-J109),0)*I109,IF(I109=C112,E111+ROUND((H109-J109)*I109,0),IF(I109=C111,E110+ROUND((H109-J109)*I109,0),IF(I109=C110,E109+ROUND((H109-J109)*I109,0),E108+ROUND((H109-J109)*I109,0)))))","v":564565},{"$f":"MIN(K113:L113)","v":28228},{"$f":"ROUND(SUM(H111+I111)*M109,0)","v":0},{"$f":"SUM(H111:J111)","v":592793}]
[{"$f":"B111+1","v":50001},100000,0.4,{"$f":"B111","v":50000},{"$f":"E111+(B112-B111)*C112","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B112+1","v":100001},null,0.5,100000,{"$f":"IF(J110=0,0,E112)","v":29250},0.05,0,{"$f":"H106","v":50000},{"$f":"IF(H109>H113,H109-H113,0)","v":1120630},{"$f":"IF(I113>0,ROUND(I113*I109,0),0)","v":560315},{"$f":"I113-J113","v":560315},{"$f":"IF(H111>0,ROUND(H111*L109,0),0)","v":28228},{"$f":"IF(K113>L113,0,L113-K113)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H95","v":1170630},{"$f":"VLOOKUP(H116,A116:C120,3)","v":0.5},{"$f":"INDEX(D116:D120,MATCH(I116,C116:C120,0))","v":100000},{"$f":"INDEX(E116:E120,MATCH(I116,C116:C120,0))","v":29250},{"$f":"IF(H116>H120,VLOOKUP(H116,A116:F120,6),0)","v":0.05},{"$f":"VLOOKUP(H116,A116:G120,7)","v":0}]
[{"$f":"B116+1","v":18001},25000,0.25,{"$f":"B116","v":18000},{"$f":"(B117-B116)*C117","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B117+1","v":25001},50000,0.3,{"$f":"B117","v":25000},{"$f":"E117+(B118-B117)*C118","v":9250},0,0,{"$f":"IF(I116=C120,E119+ROUND((H116-J116),0)*I116,IF(I116=C119,E118+ROUND((H116-J116)*I116,0),IF(I116=C118,E117+ROUND((H116-J116)*I116,0),IF(I116=C117,E116+ROUND((H116-J116)*I116,0),E115+ROUND((H116-J116)*I116,0)))))","v":564565},{"$f":"MIN(K120:L120)","v":28228},{"$f":"ROUND(SUM(H118+I118)*M116,0)","v":0},{"$f":"SUM(H118:J118)","v":592793}]
[{"$f":"B118+1","v":50001},100000,0.4,{"$f":"B118","v":50000},{"$f":"E118+(B119-B118)*C119","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B119+1","v":100001},null,0.5,100000,{"$f":"IF(J117=0,0,E119)","v":29250},0.05,0,{"$f":"H113","v":50000},{"$f":"IF(H116>H120,H116-H120,0)","v":1120630},{"$f":"IF(I120>0,ROUND(I120*I116,0),0)","v":560315},{"$f":"I120-J120","v":560315},{"$f":"IF(H118>0,ROUND(H118*L116,0),0)","v":28228},{"$f":"IF(K120>L120,0,L120-K120)","v":0}]
[null,null,1989,{"$f":"C121+1","v":1990},null,"1989-90"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C121","v":1989},{"$f":"D121","v":1990}]
[0,18000,0,0,0,0,0,{"$f":"$E$4","v":1170630},{"$f":"VLOOKUP(H124,A124:C128,3)","v":0.5},{"$f":"INDEX(D124:D128,MATCH(I124,C124:C128,0))","v":100000},{"$f":"INDEX(E124:E128,MATCH(I124,C124:C128,0))","v":28900},{"$f":"IF(H124>H128,VLOOKUP(H124,A124:F128,6),0)","v":0.08},{"$f":"VLOOKUP(H124,A124:G128,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B124,IF($E$3=\"Female\",B131,IF($E$3=\"Senior Citizen\",B138,B145)))","v":18000},0]
[{"$f":"B124+1","v":18001},25000,0.2,{"$f":"B124","v":18000},{"$f":"(B125-B124)*C125","v":1400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O124+1","v":18001},25000,0.2]
[{"$f":"B125+1","v":25001},50000,0.3,{"$f":"B125","v":25000},{"$f":"E125+(B126-B125)*C126","v":8900},0,0,{"$f":"IF(I124=C128,E127+ROUND((H124-J124),0)*I124,IF(I124=C127,E126+ROUND((H124-J124)*I124,0),IF(I124=C126,E125+ROUND((H124-J124)*I124,0),IF(I124=C125,E124+ROUND((H124-J124)*I124,0),E123+ROUND((H124-J124)*I124,0)))))","v":564215},{"$f":"MIN(K128:L128)","v":45137},{"$f":"ROUND(SUM(H126+I126)*M124,0)","v":0},{"$f":"SUM(H126:J126)","v":609352},null,null,{"$f":"O125+1","v":25001},50000,0.3]
[{"$f":"B126+1","v":50001},100000,0.4,{"$f":"B126","v":50000},{"$f":"E126+(B127-B126)*C127","v":28900},0.08,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O126+1","v":50001},100000,0.4]
[{"$f":"B127+1","v":100001},null,0.5,100000,{"$f":"IF(J125=0,0,E127)","v":28900},0.08,0,50000,{"$f":"IF(H124>H128,H124-H128,0)","v":1120630},{"$f":"IF(I128>0,ROUND(I128*I124,0),0)","v":560315},{"$f":"I128-J128","v":560315},{"$f":"IF(H126>0,ROUND(H126*L124,0),0)","v":45137},{"$f":"IF(K128>L128,0,L128-K128)","v":0},{"$f":"O127+1","v":100001},0,0.5]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H126,IF($E$3=\"Female\",H133,IF($E$3=\"Senior Citizen\",H140,H147)))","v":564215}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I126,IF($E$3=\"Female\",I133,IF($E$3=\"Senior Citizen\",I140,I147)))","v":45137}]
[0,18000,0,0,0,0,0,{"$f":"H124","v":1170630},{"$f":"VLOOKUP(H131,A131:C135,3)","v":0.5},{"$f":"INDEX(D131:D135,MATCH(I131,C131:C135,0))","v":100000},{"$f":"INDEX(E131:E135,MATCH(I131,C131:C135,0))","v":28900},{"$f":"IF(H131>H135,VLOOKUP(H131,A131:F135,6),0)","v":0.08},{"$f":"VLOOKUP(H131,A131:G135,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J126,IF($E$3=\"Female\",J133,IF($E$3=\"Senior Citizen\",J140,J147)))","v":0}]
[{"$f":"B131+1","v":18001},25000,0.2,{"$f":"B131","v":18000},{"$f":"(B132-B131)*C132","v":1400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K126,IF($E$3=\"Female\",K133,IF($E$3=\"Senior Citizen\",K140,K147)))","v":609352}]
[{"$f":"B132+1","v":25001},50000,0.3,{"$f":"B132","v":25000},{"$f":"E132+(B133-B132)*C133","v":8900},0,0,{"$f":"IF(I131=C135,E134+ROUND((H131-J131),0)*I131,IF(I131=C134,E133+ROUND((H131-J131)*I131,0),IF(I131=C133,E132+ROUND((H131-J131)*I131,0),IF(I131=C132,E131+ROUND((H131-J131)*I131,0),E130+ROUND((H131-J131)*I131,0)))))","v":564215},{"$f":"MIN(K135:L135)","v":45137},{"$f":"ROUND(SUM(H133+I133)*M131,0)","v":0},{"$f":"SUM(H133:J133)","v":609352},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A123,IF($E$3=\"Female\",A130,IF($E$3=\"Senior Citizen\",A137,A144)))","v":"Not defined"}]
[{"$f":"B133+1","v":50001},100000,0.4,{"$f":"B133","v":50000},{"$f":"E133+(B134-B133)*C134","v":28900},0.08,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M128,IF($E$3=\"Female\",M135,IF($E$3=\"Senior Citizen\",M142,M149)))","v":0}]
[{"$f":"B134+1","v":100001},null,0.5,100000,{"$f":"IF(J132=0,0,E134)","v":28900},0.08,0,{"$f":"H128","v":50000},{"$f":"IF(H131>H135,H131-H135,0)","v":1120630},{"$f":"IF(I135>0,ROUND(I135*I131,0),0)","v":560315},{"$f":"I135-J135","v":560315},{"$f":"IF(H133>0,ROUND(H133*L131,0),0)","v":45137},{"$f":"IF(K135>L135,0,L135-K135)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K126,IF($E$3=\"Female\",K133,IF($E$3=\"Senior Citizen\",K140,K147)))","v":609352}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H124","v":1170630},{"$f":"VLOOKUP(H138,A138:C142,3)","v":0.5},{"$f":"INDEX(D138:D142,MATCH(I138,C138:C142,0))","v":100000},{"$f":"INDEX(E138:E142,MATCH(I138,C138:C142,0))","v":28900},{"$f":"IF(H138>H142,VLOOKUP(H138,A138:F142,6),0)","v":0.08},{"$f":"VLOOKUP(H138,A138:G142,7)","v":0}]
[{"$f":"B138+1","v":18001},25000,0.2,{"$f":"B138","v":18000},{"$f":"(B139-B138)*C139","v":1400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B139+1","v":25001},50000,0.3,{"$f":"B139","v":25000},{"$f":"E139+(B140-B139)*C140","v":8900},0,0,{"$f":"IF(I138=C142,E141+ROUND((H138-J138),0)*I138,IF(I138=C141,E140+ROUND((H138-J138)*I138,0),IF(I138=C140,E139+ROUND((H138-J138)*I138,0),IF(I138=C139,E138+ROUND((H138-J138)*I138,0),E137+ROUND((H138-J138)*I138,0)))))","v":564215},{"$f":"MIN(K142:L142)","v":45137},{"$f":"ROUND(SUM(H140+I140)*M138,0)","v":0},{"$f":"SUM(H140:J140)","v":609352}]
[{"$f":"B140+1","v":50001},100000,0.4,{"$f":"B140","v":50000},{"$f":"E140+(B141-B140)*C141","v":28900},0.08,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B141+1","v":100001},null,0.5,100000,{"$f":"IF(J139=0,0,E141)","v":28900},0.08,0,{"$f":"H135","v":50000},{"$f":"IF(H138>H142,H138-H142,0)","v":1120630},{"$f":"IF(I142>0,ROUND(I142*I138,0),0)","v":560315},{"$f":"I142-J142","v":560315},{"$f":"IF(H140>0,ROUND(H140*L138,0),0)","v":45137},{"$f":"IF(K142>L142,0,L142-K142)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H124","v":1170630},{"$f":"VLOOKUP(H145,A145:C149,3)","v":0.5},{"$f":"INDEX(D145:D149,MATCH(I145,C145:C149,0))","v":100000},{"$f":"INDEX(E145:E149,MATCH(I145,C145:C149,0))","v":28900},{"$f":"IF(H145>H149,VLOOKUP(H145,A145:F149,6),0)","v":0.08},{"$f":"VLOOKUP(H145,A145:G149,7)","v":0}]
[{"$f":"B145+1","v":18001},25000,0.2,{"$f":"B145","v":18000},{"$f":"(B146-B145)*C146","v":1400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B146+1","v":25001},50000,0.3,{"$f":"B146","v":25000},{"$f":"E146+(B147-B146)*C147","v":8900},0,0,{"$f":"IF(I145=C149,E148+ROUND((H145-J145),0)*I145,IF(I145=C148,E147+ROUND((H145-J145)*I145,0),IF(I145=C147,E146+ROUND((H145-J145)*I145,0),IF(I145=C146,E145+ROUND((H145-J145)*I145,0),E144+ROUND((H145-J145)*I145,0)))))","v":564215},{"$f":"MIN(K149:L149)","v":45137},{"$f":"ROUND(SUM(H147+I147)*M145,0)","v":0},{"$f":"SUM(H147:J147)","v":609352}]
[{"$f":"B147+1","v":50001},100000,0.4,{"$f":"B147","v":50000},{"$f":"E147+(B148-B147)*C148","v":28900},0.08,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B148+1","v":100001},null,0.5,100000,{"$f":"IF(J146=0,0,E148)","v":28900},0.08,0,{"$f":"H142","v":50000},{"$f":"IF(H145>H149,H145-H149,0)","v":1120630},{"$f":"IF(I149>0,ROUND(I149*I145,0),0)","v":560315},{"$f":"I149-J149","v":560315},{"$f":"IF(H147>0,ROUND(H147*L145,0),0)","v":45137},{"$f":"IF(K149>L149,0,L149-K149)","v":0}]
[null,null,1990,{"$f":"C150+1","v":1991},null,"1990-91"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C150","v":1990},{"$f":"D150","v":1991}]
[0,22000,0,0,0,0,0,{"$f":"$E$4","v":1170630},{"$f":"VLOOKUP(H153,A153:C157,3)","v":0.5},{"$f":"INDEX(D153:D157,MATCH(I153,C153:C157,0))","v":100000},{"$f":"INDEX(E153:E157,MATCH(I153,C153:C157,0))","v":27600},{"$f":"IF(H153>H157,VLOOKUP(H153,A153:F157,6),0)","v":0.12},{"$f":"VLOOKUP(H153,A153:G157,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B153,IF($E$3=\"Female\",B160,IF($E$3=\"Senior Citizen\",B167,B174)))","v":22000},0]
[{"$f":"B153+1","v":22001},30000,0.2,{"$f":"B153","v":22000},{"$f":"(B154-B153)*C154","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O153+1","v":22001},30000,0.2]
[{"$f":"B154+1","v":30001},50000,0.3,{"$f":"B154","v":30000},{"$f":"E154+(B155-B154)*C155","v":7600},0,0,{"$f":"IF(I153=C157,E156+ROUND((H153-J153),0)*I153,IF(I153=C156,E155+ROUND((H153-J153)*I153,0),IF(I153=C155,E154+ROUND((H153-J153)*I153,0),IF(I153=C154,E153+ROUND((H153-J153)*I153,0),E152+ROUND((H153-J153)*I153,0)))))","v":562915},{"$f":"MIN(K157:L157)","v":67550},{"$f":"ROUND(SUM(H155+I155)*M153,0)","v":0},{"$f":"SUM(H155:J155)","v":630465},null,null,{"$f":"O154+1","v":30001},50000,0.3]
[{"$f":"B155+1","v":50001},100000,0.4,{"$f":"B155","v":50000},{"$f":"E155+(B156-B155)*C156","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O155+1","v":50001},100000,0.4]
[{"$f":"B156+1","v":100001},null,0.5,100000,{"$f":"IF(J154=0,0,E156)","v":27600},0.12,0,75000,{"$f":"IF(H153>H157,H153-H157,0)","v":1095630},{"$f":"IF(I157>0,ROUND(I157*I153,0),0)","v":547815},{"$f":"I157-J157","v":547815},{"$f":"IF(H155>0,ROUND(H155*L153,0),0)","v":67550},{"$f":"IF(K157>L157,0,L157-K157)","v":0},{"$f":"O156+1","v":100001},0,0.5]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H155,IF($E$3=\"Female\",H162,IF($E$3=\"Senior Citizen\",H169,H176)))","v":562915}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I155,IF($E$3=\"Female\",I162,IF($E$3=\"Senior Citizen\",I169,I176)))","v":67550}]
[0,22000,0,0,0,0,0,{"$f":"H153","v":1170630},{"$f":"VLOOKUP(H160,A160:C164,3)","v":0.5},{"$f":"INDEX(D160:D164,MATCH(I160,C160:C164,0))","v":100000},{"$f":"INDEX(E160:E164,MATCH(I160,C160:C164,0))","v":27600},{"$f":"IF(H160>H164,VLOOKUP(H160,A160:F164,6),0)","v":0.12},{"$f":"VLOOKUP(H160,A160:G164,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J155,IF($E$3=\"Female\",J162,IF($E$3=\"Senior Citizen\",J169,J176)))","v":0}]
[{"$f":"B160+1","v":22001},30000,0.2,{"$f":"B160","v":22000},{"$f":"(B161-B160)*C161","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K155,IF($E$3=\"Female\",K162,IF($E$3=\"Senior Citizen\",K169,K176)))","v":630465}]
[{"$f":"B161+1","v":30001},50000,0.3,{"$f":"B161","v":30000},{"$f":"E161+(B162-B161)*C162","v":7600},0,0,{"$f":"IF(I160=C164,E163+ROUND((H160-J160),0)*I160,IF(I160=C163,E162+ROUND((H160-J160)*I160,0),IF(I160=C162,E161+ROUND((H160-J160)*I160,0),IF(I160=C161,E160+ROUND((H160-J160)*I160,0),E159+ROUND((H160-J160)*I160,0)))))","v":562915},{"$f":"MIN(K164:L164)","v":67550},{"$f":"ROUND(SUM(H162+I162)*M160,0)","v":0},{"$f":"SUM(H162:J162)","v":630465},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A152,IF($E$3=\"Female\",A159,IF($E$3=\"Senior Citizen\",A166,A173)))","v":"Not defined"}]
[{"$f":"B162+1","v":50001},100000,0.4,{"$f":"B162","v":50000},{"$f":"E162+(B163-B162)*C163","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M157,IF($E$3=\"Female\",M164,IF($E$3=\"Senior Citizen\",M171,M178)))","v":0}]
[{"$f":"B163+1","v":100001},null,0.5,100000,{"$f":"IF(J161=0,0,E163)","v":27600},0.12,0,{"$f":"H157","v":75000},{"$f":"IF(H160>H164,H160-H164,0)","v":1095630},{"$f":"IF(I164>0,ROUND(I164*I160,0),0)","v":547815},{"$f":"I164-J164","v":547815},{"$f":"IF(H162>0,ROUND(H162*L160,0),0)","v":67550},{"$f":"IF(K164>L164,0,L164-K164)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K155,IF($E$3=\"Female\",K162,IF($E$3=\"Senior Citizen\",K169,K176)))","v":630465}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,22000,0,0,0,0,0,{"$f":"H153","v":1170630},{"$f":"VLOOKUP(H167,A167:C171,3)","v":0.5},{"$f":"INDEX(D167:D171,MATCH(I167,C167:C171,0))","v":100000},{"$f":"INDEX(E167:E171,MATCH(I167,C167:C171,0))","v":27600},{"$f":"IF(H167>H171,VLOOKUP(H167,A167:F171,6),0)","v":0.12},{"$f":"VLOOKUP(H167,A167:G171,7)","v":0}]
[{"$f":"B167+1","v":22001},30000,0.2,{"$f":"B167","v":22000},{"$f":"(B168-B167)*C168","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B168+1","v":30001},50000,0.3,{"$f":"B168","v":30000},{"$f":"E168+(B169-B168)*C169","v":7600},0,0,{"$f":"IF(I167=C171,E170+ROUND((H167-J167),0)*I167,IF(I167=C170,E169+ROUND((H167-J167)*I167,0),IF(I167=C169,E168+ROUND((H167-J167)*I167,0),IF(I167=C168,E167+ROUND((H167-J167)*I167,0),E166+ROUND((H167-J167)*I167,0)))))","v":562915},{"$f":"MIN(K171:L171)","v":67550},{"$f":"ROUND(SUM(H169+I169)*M167,0)","v":0},{"$f":"SUM(H169:J169)","v":630465}]
[{"$f":"B169+1","v":50001},100000,0.4,{"$f":"B169","v":50000},{"$f":"E169+(B170-B169)*C170","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B170+1","v":100001},null,0.5,100000,{"$f":"IF(J168=0,0,E170)","v":27600},0.12,0,{"$f":"H164","v":75000},{"$f":"IF(H167>H171,H167-H171,0)","v":1095630},{"$f":"IF(I171>0,ROUND(I171*I167,0),0)","v":547815},{"$f":"I171-J171","v":547815},{"$f":"IF(H169>0,ROUND(H169*L167,0),0)","v":67550},{"$f":"IF(K171>L171,0,L171-K171)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,22000,0,0,0,0,0,{"$f":"H153","v":1170630},{"$f":"VLOOKUP(H174,A174:C178,3)","v":0.5},{"$f":"INDEX(D174:D178,MATCH(I174,C174:C178,0))","v":100000},{"$f":"INDEX(E174:E178,MATCH(I174,C174:C178,0))","v":27600},{"$f":"IF(H174>H178,VLOOKUP(H174,A174:F178,6),0)","v":0.12},{"$f":"VLOOKUP(H174,A174:G178,7)","v":0}]
[{"$f":"B174+1","v":22001},30000,0.2,{"$f":"B174","v":22000},{"$f":"(B175-B174)*C175","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B175+1","v":30001},50000,0.3,{"$f":"B175","v":30000},{"$f":"E175+(B176-B175)*C176","v":7600},0,0,{"$f":"IF(I174=C178,E177+ROUND((H174-J174),0)*I174,IF(I174=C177,E176+ROUND((H174-J174)*I174,0),IF(I174=C176,E175+ROUND((H174-J174)*I174,0),IF(I174=C175,E174+ROUND((H174-J174)*I174,0),E173+ROUND((H174-J174)*I174,0)))))","v":562915},{"$f":"MIN(K178:L178)","v":67550},{"$f":"ROUND(SUM(H176+I176)*M174,0)","v":0},{"$f":"SUM(H176:J176)","v":630465}]
[{"$f":"B176+1","v":50001},100000,0.4,{"$f":"B176","v":50000},{"$f":"E176+(B177-B176)*C177","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B177+1","v":100001},null,0.5,100000,{"$f":"IF(J175=0,0,E177)","v":27600},0.12,0,{"$f":"H171","v":75000},{"$f":"IF(H174>H178,H174-H178,0)","v":1095630},{"$f":"IF(I178>0,ROUND(I178*I174,0),0)","v":547815},{"$f":"I178-J178","v":547815},{"$f":"IF(H176>0,ROUND(H176*L174,0),0)","v":67550},{"$f":"IF(K178>L178,0,L178-K178)","v":0}]
[null,null,1991,{"$f":"C179+1","v":1992},null,"1991-92"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C179","v":1991},{"$f":"D179","v":1992}]
[0,22000,0,0,0,0,0,{"$f":"$E$4","v":1170630},{"$f":"VLOOKUP(H182,A182:C186,3)","v":0.5},{"$f":"INDEX(D182:D186,MATCH(I182,C182:C186,0))","v":100000},{"$f":"INDEX(E182:E186,MATCH(I182,C182:C186,0))","v":27600},{"$f":"IF(H182>H186,VLOOKUP(H182,A182:F186,6),0)","v":0.12},{"$f":"VLOOKUP(H182,A182:G186,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B182,IF($E$3=\"Female\",B189,IF($E$3=\"Senior Citizen\",B196,B203)))","v":22000},0]
[{"$f":"B182+1","v":22001},30000,0.2,{"$f":"B182","v":22000},{"$f":"(B183-B182)*C183","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O182+1","v":22001},30000,0.2]
[{"$f":"B183+1","v":30001},50000,0.3,{"$f":"B183","v":30000},{"$f":"E183+(B184-B183)*C184","v":7600},0,0,{"$f":"IF(I182=C186,E185+ROUND((H182-J182),0)*I182,IF(I182=C185,E184+ROUND((H182-J182)*I182,0),IF(I182=C184,E183+ROUND((H182-J182)*I182,0),IF(I182=C183,E182+ROUND((H182-J182)*I182,0),E181+ROUND((H182-J182)*I182,0)))))","v":562915},{"$f":"MIN(K186:L186)","v":67550},{"$f":"ROUND(SUM(H184+I184)*M182,0)","v":0},{"$f":"SUM(H184:J184)","v":630465},null,null,{"$f":"O183+1","v":30001},50000,0.3]
[{"$f":"B184+1","v":50001},100000,0.4,{"$f":"B184","v":50000},{"$f":"E184+(B185-B184)*C185","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O184+1","v":50001},100000,0.4]
[{"$f":"B185+1","v":100001},null,0.5,100000,{"$f":"IF(J183=0,0,E185)","v":27600},0.12,0,100000,{"$f":"IF(H182>H186,H182-H186,0)","v":1070630},{"$f":"IF(I186>0,ROUND(I186*I182,0),0)","v":535315},{"$f":"I186-J186","v":535315},{"$f":"IF(H184>0,ROUND(H184*L182,0),0)","v":67550},{"$f":"IF(K186>L186,0,L186-K186)","v":0},{"$f":"O185+1","v":100001},0,0.5]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H184,IF($E$3=\"Female\",H191,IF($E$3=\"Senior Citizen\",H198,H205)))","v":562915}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I184,IF($E$3=\"Female\",I191,IF($E$3=\"Senior Citizen\",I198,I205)))","v":67550}]
[0,22000,0,0,0,0,0,{"$f":"H182","v":1170630},{"$f":"VLOOKUP(H189,A189:C193,3)","v":0.5},{"$f":"INDEX(D189:D193,MATCH(I189,C189:C193,0))","v":100000},{"$f":"INDEX(E189:E193,MATCH(I189,C189:C193,0))","v":27600},{"$f":"IF(H189>H193,VLOOKUP(H189,A189:F193,6),0)","v":0.12},{"$f":"VLOOKUP(H189,A189:G193,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J184,IF($E$3=\"Female\",J191,IF($E$3=\"Senior Citizen\",J198,J205)))","v":0}]
[{"$f":"B189+1","v":22001},30000,0.2,{"$f":"B189","v":22000},{"$f":"(B190-B189)*C190","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K184,IF($E$3=\"Female\",K191,IF($E$3=\"Senior Citizen\",K198,K205)))","v":630465}]
[{"$f":"B190+1","v":30001},50000,0.3,{"$f":"B190","v":30000},{"$f":"E190+(B191-B190)*C191","v":7600},0,0,{"$f":"IF(I189=C193,E192+ROUND((H189-J189),0)*I189,IF(I189=C192,E191+ROUND((H189-J189)*I189,0),IF(I189=C191,E190+ROUND((H189-J189)*I189,0),IF(I189=C190,E189+ROUND((H189-J189)*I189,0),E188+ROUND((H189-J189)*I189,0)))))","v":562915},{"$f":"MIN(K193:L193)","v":67550},{"$f":"ROUND(SUM(H191+I191)*M189,0)","v":0},{"$f":"SUM(H191:J191)","v":630465},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A181,IF($E$3=\"Female\",A188,IF($E$3=\"Senior Citizen\",A195,A202)))","v":"Not defined"}]
[{"$f":"B191+1","v":50001},100000,0.4,{"$f":"B191","v":50000},{"$f":"E191+(B192-B191)*C192","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M186,IF($E$3=\"Female\",M193,IF($E$3=\"Senior Citizen\",M200,M207)))","v":0}]
[{"$f":"B192+1","v":100001},null,0.5,100000,{"$f":"IF(J190=0,0,E192)","v":27600},0.12,0,{"$f":"H186","v":100000},{"$f":"IF(H189>H193,H189-H193,0)","v":1070630},{"$f":"IF(I193>0,ROUND(I193*I189,0),0)","v":535315},{"$f":"I193-J193","v":535315},{"$f":"IF(H191>0,ROUND(H191*L189,0),0)","v":67550},{"$f":"IF(K193>L193,0,L193-K193)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K184,IF($E$3=\"Female\",K191,IF($E$3=\"Senior Citizen\",K198,K205)))","v":630465}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,22000,0,0,0,0,0,{"$f":"H182","v":1170630},{"$f":"VLOOKUP(H196,A196:C200,3)","v":0.5},{"$f":"INDEX(D196:D200,MATCH(I196,C196:C200,0))","v":100000},{"$f":"INDEX(E196:E200,MATCH(I196,C196:C200,0))","v":27600},{"$f":"IF(H196>H200,VLOOKUP(H196,A196:F200,6),0)","v":0.12},{"$f":"VLOOKUP(H196,A196:G200,7)","v":0}]
[{"$f":"B196+1","v":22001},30000,0.2,{"$f":"B196","v":22000},{"$f":"(B197-B196)*C197","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B197+1","v":30001},50000,0.3,{"$f":"B197","v":30000},{"$f":"E197+(B198-B197)*C198","v":7600},0,0,{"$f":"IF(I196=C200,E199+ROUND((H196-J196),0)*I196,IF(I196=C199,E198+ROUND((H196-J196)*I196,0),IF(I196=C198,E197+ROUND((H196-J196)*I196,0),IF(I196=C197,E196+ROUND((H196-J196)*I196,0),E195+ROUND((H196-J196)*I196,0)))))","v":562915},{"$f":"MIN(K200:L200)","v":67550},{"$f":"ROUND(SUM(H198+I198)*M196,0)","v":0},{"$f":"SUM(H198:J198)","v":630465}]
[{"$f":"B198+1","v":50001},100000,0.4,{"$f":"B198","v":50000},{"$f":"E198+(B199-B198)*C199","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B199+1","v":100001},null,0.5,100000,{"$f":"IF(J197=0,0,E199)","v":27600},0.12,0,{"$f":"H193","v":100000},{"$f":"IF(H196>H200,H196-H200,0)","v":1070630},{"$f":"IF(I200>0,ROUND(I200*I196,0),0)","v":535315},{"$f":"I200-J200","v":535315},{"$f":"IF(H198>0,ROUND(H198*L196,0),0)","v":67550},{"$f":"IF(K200>L200,0,L200-K200)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,22000,0,0,0,0,0,{"$f":"H182","v":1170630},{"$f":"VLOOKUP(H203,A203:C207,3)","v":0.5},{"$f":"INDEX(D203:D207,MATCH(I203,C203:C207,0))","v":100000},{"$f":"INDEX(E203:E207,MATCH(I203,C203:C207,0))","v":27600},{"$f":"IF(H203>H207,VLOOKUP(H203,A203:F207,6),0)","v":0.12},{"$f":"VLOOKUP(H203,A203:G207,7)","v":0}]
[{"$f":"B203+1","v":22001},30000,0.2,{"$f":"B203","v":22000},{"$f":"(B204-B203)*C204","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B204+1","v":30001},50000,0.3,{"$f":"B204","v":30000},{"$f":"E204+(B205-B204)*C205","v":7600},0,0,{"$f":"IF(I203=C207,E206+ROUND((H203-J203),0)*I203,IF(I203=C206,E205+ROUND((H203-J203)*I203,0),IF(I203=C205,E204+ROUND((H203-J203)*I203,0),IF(I203=C204,E203+ROUND((H203-J203)*I203,0),E202+ROUND((H203-J203)*I203,0)))))","v":562915},{"$f":"MIN(K207:L207)","v":67550},{"$f":"ROUND(SUM(H205+I205)*M203,0)","v":0},{"$f":"SUM(H205:J205)","v":630465}]
[{"$f":"B205+1","v":50001},100000,0.4,{"$f":"B205","v":50000},{"$f":"E205+(B206-B205)*C206","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B206+1","v":100001},null,0.5,100000,{"$f":"IF(J204=0,0,E206)","v":27600},0.12,0,{"$f":"H200","v":100000},{"$f":"IF(H203>H207,H203-H207,0)","v":1070630},{"$f":"IF(I207>0,ROUND(I207*I203,0),0)","v":535315},{"$f":"I207-J207","v":535315},{"$f":"IF(H205>0,ROUND(H205*L203,0),0)","v":67550},{"$f":"IF(K207>L207,0,L207-K207)","v":0}]
[null,null,1992,{"$f":"C208+1","v":1993},null,"1992-93"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C208","v":1992},{"$f":"D208","v":1993}]
[0,28000,0,0,0,0,0,{"$f":"$E$4","v":1170630},{"$f":"VLOOKUP(H211,A211:C215,3)","v":0.4},{"$f":"INDEX(D211:D215,MATCH(I211,C211:C215,0))","v":100000},{"$f":"INDEX(E211:E215,MATCH(I211,C211:C215,0))","v":19400},{"$f":"IF(H211>H215,VLOOKUP(H211,A211:F215,6),0)","v":0.12},{"$f":"VLOOKUP(H211,A211:G215,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B211,IF($E$3=\"Female\",B218,IF($E$3=\"Senior Citizen\",B225,B232)))","v":28000},0]
[{"$f":"B211+1","v":28001},50000,0.2,{"$f":"B211","v":28000},{"$f":"(B212-B211)*C212","v":4400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O211+1","v":28001},50000,0.2]
[{"$f":"B212+1","v":50001},100000,0.3,{"$f":"B212","v":50000},{"$f":"E212+(B213-B212)*C213","v":19400},0,0,{"$f":"IF(I211=C215,E214+ROUND((H211-J211),0)*I211,IF(I211=C214,E213+ROUND((H211-J211)*I211,0),IF(I211=C213,E212+ROUND((H211-J211)*I211,0),IF(I211=C212,E211+ROUND((H211-J211)*I211,0),E210+ROUND((H211-J211)*I211,0)))))","v":447652},{"$f":"MIN(K215:L215)","v":53718},{"$f":"ROUND(SUM(H213+I213)*M211,0)","v":0},{"$f":"SUM(H213:J213)","v":501370},null,null,{"$f":"O212+1","v":50001},100000,0.3]
[{"$f":"B213+1","v":100001},null,0.4,{"$f":"B213","v":100000},{"$f":"IF(J211=0,0,E213)","v":19400},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O213+1","v":100001},0,0.4]
["Surcharge Limit",null,null,100000,null,0.12,0,100000,{"$f":"IF(H211>H215,H211-H215,0)","v":1070630},{"$f":"IF(I215>0,ROUND(I215*I211,0),0)","v":428252},{"$f":"I215-J215","v":642378},{"$f":"IF(H213>0,ROUND(H213*L211,0),0)","v":53718},{"$f":"IF(K215>L215,0,L215-K215)","v":0},{"$f":"O214+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H213,IF($E$3=\"Female\",H220,IF($E$3=\"Senior Citizen\",H227,H234)))","v":447652}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I213,IF($E$3=\"Female\",I220,IF($E$3=\"Senior Citizen\",I227,I234)))","v":53718}]
[0,28000,0,0,0,0,0,{"$f":"H211","v":1170630},{"$f":"VLOOKUP(H218,A218:C222,3)","v":0.4},{"$f":"INDEX(D218:D222,MATCH(I218,C218:C222,0))","v":100000},{"$f":"INDEX(E218:E222,MATCH(I218,C218:C222,0))","v":19400},{"$f":"IF(H218>H222,VLOOKUP(H218,A218:F222,6),0)","v":0.12},{"$f":"VLOOKUP(H218,A218:G222,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J213,IF($E$3=\"Female\",J220,IF($E$3=\"Senior Citizen\",J227,J234)))","v":0}]
[{"$f":"B218+1","v":28001},50000,0.2,{"$f":"B218","v":28000},{"$f":"(B219-B218)*C219","v":4400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K213,IF($E$3=\"Female\",K220,IF($E$3=\"Senior Citizen\",K227,K234)))","v":501370}]
[{"$f":"B219+1","v":50001},100000,0.3,{"$f":"B219","v":50000},{"$f":"E219+(B220-B219)*C220","v":19400},0,0,{"$f":"IF(I218=C222,E221+ROUND((H218-J218),0)*I218,IF(I218=C221,E220+ROUND((H218-J218)*I218,0),IF(I218=C220,E219+ROUND((H218-J218)*I218,0),IF(I218=C219,E218+ROUND((H218-J218)*I218,0),E217+ROUND((H218-J218)*I218,0)))))","v":447652},{"$f":"MIN(K222:L222)","v":53718},{"$f":"ROUND(SUM(H220+I220)*M218,0)","v":0},{"$f":"SUM(H220:J220)","v":501370},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A210,IF($E$3=\"Female\",A217,IF($E$3=\"Senior Citizen\",A224,A231)))","v":"Not defined"}]
[{"$f":"B220+1","v":100001},null,0.4,{"$f":"B220","v":100000},{"$f":"IF(J218=0,0,E220)","v":19400},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M215,IF($E$3=\"Female\",M222,IF($E$3=\"Senior Citizen\",M229,M236)))","v":0}]
["Surcharge Limit",null,null,100000,null,0.12,0,{"$f":"H215","v":100000},{"$f":"IF(H218>H222,H218-H222,0)","v":1070630},{"$f":"IF(I222>0,ROUND(I222*I218,0),0)","v":428252},{"$f":"I222-J222","v":642378},{"$f":"IF(H220>0,ROUND(H220*L218,0),0)","v":53718},{"$f":"IF(K222>L222,0,L222-K222)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K213,IF($E$3=\"Female\",K220,IF($E$3=\"Senior Citizen\",K227,K234)))","v":501370}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,28000,0,0,0,0,0,{"$f":"H211","v":1170630},{"$f":"VLOOKUP(H225,A225:C229,3)","v":0.4},{"$f":"INDEX(D225:D229,MATCH(I225,C225:C229,0))","v":100000},{"$f":"INDEX(E225:E229,MATCH(I225,C225:C229,0))","v":19400},{"$f":"IF(H225>H229,VLOOKUP(H225,A225:F229,6),0)","v":0.12},{"$f":"VLOOKUP(H225,A225:G229,7)","v":0}]
[{"$f":"B225+1","v":28001},50000,0.2,{"$f":"B225","v":28000},{"$f":"(B226-B225)*C226","v":4400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B226+1","v":50001},100000,0.3,{"$f":"B226","v":50000},{"$f":"E226+(B227-B226)*C227","v":19400},0,0,{"$f":"IF(I225=C229,E228+ROUND((H225-J225),0)*I225,IF(I225=C228,E227+ROUND((H225-J225)*I225,0),IF(I225=C227,E226+ROUND((H225-J225)*I225,0),IF(I225=C226,E225+ROUND((H225-J225)*I225,0),E224+ROUND((H225-J225)*I225,0)))))","v":447652},{"$f":"MIN(K229:L229)","v":53718},{"$f":"ROUND(SUM(H227+I227)*M225,0)","v":0},{"$f":"SUM(H227:J227)","v":501370}]
[{"$f":"B227+1","v":100001},null,0.4,{"$f":"B227","v":100000},{"$f":"IF(J225=0,0,E227)","v":19400},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,100000,null,0.12,0,{"$f":"H222","v":100000},{"$f":"IF(H225>H229,H225-H229,0)","v":1070630},{"$f":"IF(I229>0,ROUND(I229*I225,0),0)","v":428252},{"$f":"I229-J229","v":642378},{"$f":"IF(H227>0,ROUND(H227*L225,0),0)","v":53718},{"$f":"IF(K229>L229,0,L229-K229)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,28000,0,0,0,0,0,{"$f":"H211","v":1170630},{"$f":"VLOOKUP(H232,A232:C236,3)","v":0.4},{"$f":"INDEX(D232:D236,MATCH(I232,C232:C236,0))","v":100000},{"$f":"INDEX(E232:E236,MATCH(I232,C232:C236,0))","v":19400},{"$f":"IF(H232>H236,VLOOKUP(H232,A232:F236,6),0)","v":0.12},{"$f":"VLOOKUP(H232,A232:G236,7)","v":0}]
[{"$f":"B232+1","v":28001},50000,0.2,{"$f":"B232","v":28000},{"$f":"(B233-B232)*C233","v":4400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B233+1","v":50001},100000,0.3,{"$f":"B233","v":50000},{"$f":"E233+(B234-B233)*C234","v":19400},0,0,{"$f":"IF(I232=C236,E235+ROUND((H232-J232),0)*I232,IF(I232=C235,E234+ROUND((H232-J232)*I232,0),IF(I232=C234,E233+ROUND((H232-J232)*I232,0),IF(I232=C233,E232+ROUND((H232-J232)*I232,0),E231+ROUND((H232-J232)*I232,0)))))","v":447652},{"$f":"MIN(K236:L236)","v":53718},{"$f":"ROUND(SUM(H234+I234)*M232,0)","v":0},{"$f":"SUM(H234:J234)","v":501370}]
[{"$f":"B234+1","v":100001},null,0.4,{"$f":"B234","v":100000},{"$f":"IF(J232=0,0,E234)","v":19400},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,100000,null,0.12,0,{"$f":"H229","v":100000},{"$f":"IF(H232>H236,H232-H236,0)","v":1070630},{"$f":"IF(I236>0,ROUND(I236*I232,0),0)","v":428252},{"$f":"I236-J236","v":642378},{"$f":"IF(H234>0,ROUND(H234*L232,0),0)","v":53718},{"$f":"IF(K236>L236,0,L236-K236)","v":0}]
[null,null,1993,{"$f":"C237+1","v":1994},null,"1993-94"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C237","v":1993},{"$f":"D237","v":1994}]
[0,30000,0,0,0,0,0,{"$f":"$E$4","v":1170630},{"$f":"VLOOKUP(H240,A240:C244,3)","v":0.4},{"$f":"INDEX(D240:D244,MATCH(I240,C240:C244,0))","v":100000},{"$f":"INDEX(E240:E244,MATCH(I240,C240:C244,0))","v":19000},{"$f":"IF(H240>H244,VLOOKUP(H240,A240:F244,6),0)","v":0.12},{"$f":"VLOOKUP(H240,A240:G244,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B240,IF($E$3=\"Female\",B247,IF($E$3=\"Senior Citizen\",B254,B261)))","v":30000},0]
[{"$f":"B240+1","v":30001},50000,0.2,{"$f":"B240","v":30000},{"$f":"(B241-B240)*C241","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O240+1","v":30001},50000,0.2]
[{"$f":"B241+1","v":50001},100000,0.3,{"$f":"B241","v":50000},{"$f":"E241+(B242-B241)*C242","v":19000},0.12,0,{"$f":"IF(I240=C244,E243+ROUND((H240-J240),0)*I240,IF(I240=C243,E242+ROUND((H240-J240)*I240,0),IF(I240=C242,E241+ROUND((H240-J240)*I240,0),IF(I240=C241,E240+ROUND((H240-J240)*I240,0),E239+ROUND((H240-J240)*I240,0)))))","v":447252},{"$f":"MIN(K244:L244)","v":53670},{"$f":"ROUND(SUM(H242+I242)*M240,0)","v":0},{"$f":"SUM(H242:J242)","v":500922},null,null,{"$f":"O241+1","v":50001},100000,0.3]
[{"$f":"B242+1","v":100001},null,0.4,{"$f":"B242","v":100000},{"$f":"IF(J240=0,0,E242)","v":19000},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O242+1","v":100001},0,0.4]
["Surcharge Limit",null,null,100000,null,null,null,100000,{"$f":"IF(H240>H244,H240-H244,0)","v":1070630},{"$f":"IF(I244>0,ROUND(I244*I240,0),0)","v":428252},{"$f":"I244-J244","v":642378},{"$f":"IF(H242>0,ROUND(H242*L240,0),0)","v":53670},{"$f":"IF(K244>L244,0,L244-K244)","v":0},{"$f":"O243+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H242,IF($E$3=\"Female\",H249,IF($E$3=\"Senior Citizen\",H256,H263)))","v":447252}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I242,IF($E$3=\"Female\",I249,IF($E$3=\"Senior Citizen\",I256,I263)))","v":53670}]
[0,30000,0,0,0,0,0,{"$f":"H240","v":1170630},{"$f":"VLOOKUP(H247,A247:C251,3)","v":0.4},{"$f":"INDEX(D247:D251,MATCH(I247,C247:C251,0))","v":100000},{"$f":"INDEX(E247:E251,MATCH(I247,C247:C251,0))","v":19000},{"$f":"IF(H247>H251,VLOOKUP(H247,A247:F251,6),0)","v":0.12},{"$f":"VLOOKUP(H247,A247:G251,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J242,IF($E$3=\"Female\",J249,IF($E$3=\"Senior Citizen\",J256,J263)))","v":0}]
[{"$f":"B247+1","v":30001},50000,0.2,{"$f":"B247","v":30000},{"$f":"(B248-B247)*C248","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K242,IF($E$3=\"Female\",K249,IF($E$3=\"Senior Citizen\",K256,K263)))","v":500922}]
[{"$f":"B248+1","v":50001},100000,0.3,{"$f":"B248","v":50000},{"$f":"E248+(B249-B248)*C249","v":19000},0.12,0,{"$f":"IF(I247=C251,E250+ROUND((H247-J247),0)*I247,IF(I247=C250,E249+ROUND((H247-J247)*I247,0),IF(I247=C249,E248+ROUND((H247-J247)*I247,0),IF(I247=C248,E247+ROUND((H247-J247)*I247,0),E246+ROUND((H247-J247)*I247,0)))))","v":447252},{"$f":"MIN(K251:L251)","v":53670},{"$f":"ROUND(SUM(H249+I249)*M247,0)","v":0},{"$f":"SUM(H249:J249)","v":500922},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A239,IF($E$3=\"Female\",A246,IF($E$3=\"Senior Citizen\",A253,A260)))","v":"Not defined"}]
[{"$f":"B249+1","v":100001},null,0.4,{"$f":"B249","v":100000},{"$f":"IF(J247=0,0,E249)","v":19000},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M244,IF($E$3=\"Female\",M251,IF($E$3=\"Senior Citizen\",M258,M265)))","v":0}]
["Surcharge Limit",null,null,100000,null,null,null,{"$f":"H244","v":100000},{"$f":"IF(H247>H251,H247-H251,0)","v":1070630},{"$f":"IF(I251>0,ROUND(I251*I247,0),0)","v":428252},{"$f":"I251-J251","v":642378},{"$f":"IF(H249>0,ROUND(H249*L247,0),0)","v":53670},{"$f":"IF(K251>L251,0,L251-K251)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K242,IF($E$3=\"Female\",K249,IF($E$3=\"Senior Citizen\",K256,K263)))","v":500922}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,30000,0,0,0,0,0,{"$f":"H240","v":1170630},{"$f":"VLOOKUP(H254,A254:C258,3)","v":0.4},{"$f":"INDEX(D254:D258,MATCH(I254,C254:C258,0))","v":100000},{"$f":"INDEX(E254:E258,MATCH(I254,C254:C258,0))","v":19000},{"$f":"IF(H254>H258,VLOOKUP(H254,A254:F258,6),0)","v":0.12},{"$f":"VLOOKUP(H254,A254:G258,7)","v":0}]
[{"$f":"B254+1","v":30001},50000,0.2,{"$f":"B254","v":30000},{"$f":"(B255-B254)*C255","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B255+1","v":50001},100000,0.3,{"$f":"B255","v":50000},{"$f":"E255+(B256-B255)*C256","v":19000},0.12,0,{"$f":"IF(I254=C258,E257+ROUND((H254-J254),0)*I254,IF(I254=C257,E256+ROUND((H254-J254)*I254,0),IF(I254=C256,E255+ROUND((H254-J254)*I254,0),IF(I254=C255,E254+ROUND((H254-J254)*I254,0),E253+ROUND((H254-J254)*I254,0)))))","v":447252},{"$f":"MIN(K258:L258)","v":53670},{"$f":"ROUND(SUM(H256+I256)*M254,0)","v":0},{"$f":"SUM(H256:J256)","v":500922}]
[{"$f":"B256+1","v":100001},null,0.4,{"$f":"B256","v":100000},{"$f":"IF(J254=0,0,E256)","v":19000},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,100000,null,null,null,{"$f":"H251","v":100000},{"$f":"IF(H254>H258,H254-H258,0)","v":1070630},{"$f":"IF(I258>0,ROUND(I258*I254,0),0)","v":428252},{"$f":"I258-J258","v":642378},{"$f":"IF(H256>0,ROUND(H256*L254,0),0)","v":53670},{"$f":"IF(K258>L258,0,L258-K258)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,30000,0,0,0,0,0,{"$f":"H240","v":1170630},{"$f":"VLOOKUP(H261,A261:C265,3)","v":0.4},{"$f":"INDEX(D261:D265,MATCH(I261,C261:C265,0))","v":100000},{"$f":"INDEX(E261:E265,MATCH(I261,C261:C265,0))","v":19000},{"$f":"IF(H261>H265,VLOOKUP(H261,A261:F265,6),0)","v":0.12},{"$f":"VLOOKUP(H261,A261:G265,7)","v":0}]
[{"$f":"B261+1","v":30001},50000,0.2,{"$f":"B261","v":30000},{"$f":"(B262-B261)*C262","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B262+1","v":50001},100000,0.3,{"$f":"B262","v":50000},{"$f":"E262+(B263-B262)*C263","v":19000},0.12,0,{"$f":"IF(I261=C265,E264+ROUND((H261-J261),0)*I261,IF(I261=C264,E263+ROUND((H261-J261)*I261,0),IF(I261=C263,E262+ROUND((H261-J261)*I261,0),IF(I261=C262,E261+ROUND((H261-J261)*I261,0),E260+ROUND((H261-J261)*I261,0)))))","v":447252},{"$f":"MIN(K265:L265)","v":53670},{"$f":"ROUND(SUM(H263+I263)*M261,0)","v":0},{"$f":"SUM(H263:J263)","v":500922}]
[{"$f":"B263+1","v":100001},null,0.4,{"$f":"B263","v":100000},{"$f":"IF(J261=0,0,E263)","v":19000},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,100000,null,null,null,{"$f":"H258","v":100000},{"$f":"IF(H261>H265,H261-H265,0)","v":1070630},{"$f":"IF(I265>0,ROUND(I265*I261,0),0)","v":428252},{"$f":"I265-J265","v":642378},{"$f":"IF(H263>0,ROUND(H263*L261,0),0)","v":53670},{"$f":"IF(K265>L265,0,L265-K265)","v":0}]
[null,null,1994,{"$f":"C266+1","v":1995},null,"1994-95"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C266","v":1994},{"$f":"D266","v":1995}]
[0,35000,0,0,0,0,0,{"$f":"$E$4","v":1170630},{"$f":"VLOOKUP(H269,A269:C273,3)","v":0.4},{"$f":"INDEX(D269:D273,MATCH(I269,C269:C273,0))","v":120000},{"$f":"INDEX(E269:E273,MATCH(I269,C269:C273,0))","v":23000},{"$f":"IF(H269>H273,VLOOKUP(H269,A269:F273,6),0)","v":0},{"$f":"VLOOKUP(H269,A269:G273,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B269,IF($E$3=\"Female\",B276,IF($E$3=\"Senior Citizen\",B283,B290)))","v":35000},0]
[{"$f":"B269+1","v":35001},60000,0.2,{"$f":"B269","v":35000},{"$f":"(B270-B269)*C270","v":5000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O269+1","v":35001},60000,0.2]
[{"$f":"B270+1","v":60001},120000,0.3,{"$f":"B270","v":60000},{"$f":"E270+(B271-B270)*C271","v":23000},0,0,{"$f":"IF(I269=C273,E272+ROUND((H269-J269),0)*I269,IF(I269=C272,E271+ROUND((H269-J269)*I269,0),IF(I269=C271,E270+ROUND((H269-J269)*I269,0),IF(I269=C270,E269+ROUND((H269-J269)*I269,0),E268+ROUND((H269-J269)*I269,0)))))","v":443252},{"$f":"MIN(K273:L273)","v":0},{"$f":"ROUND(SUM(H271+I271)*M269,0)","v":0},{"$f":"SUM(H271:J271)","v":443252},null,null,{"$f":"O270+1","v":60001},120000,0.3]
[{"$f":"B271+1","v":120001},null,0.4,{"$f":"B271","v":120000},{"$f":"IF(J269=0,0,E271)","v":23000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O271+1","v":120001},0,0.4]
["Surcharge Limit",null,null,null,null,null,null,0,{"$f":"IF(H269>H273,H269-H273,0)","v":1170630},{"$f":"IF(I273>0,ROUND(I273*I269,0),0)","v":468252},{"$f":"I273-J273","v":702378},{"$f":"IF(H271>0,ROUND(H271*L269,0),0)","v":0},{"$f":"IF(K273>L273,0,L273-K273)","v":0},{"$f":"O272+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H271,IF($E$3=\"Female\",H278,IF($E$3=\"Senior Citizen\",H285,H292)))","v":443252}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I271,IF($E$3=\"Female\",I278,IF($E$3=\"Senior Citizen\",I285,I292)))","v":0}]
[0,35000,0,0,0,0,0,{"$f":"H269","v":1170630},{"$f":"VLOOKUP(H276,A276:C280,3)","v":0.4},{"$f":"INDEX(D276:D280,MATCH(I276,C276:C280,0))","v":120000},{"$f":"INDEX(E276:E280,MATCH(I276,C276:C280,0))","v":23000},{"$f":"IF(H276>H280,VLOOKUP(H276,A276:F280,6),0)","v":0},{"$f":"VLOOKUP(H276,A276:G280,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J271,IF($E$3=\"Female\",J278,IF($E$3=\"Senior Citizen\",J285,J292)))","v":0}]
[{"$f":"B276+1","v":35001},60000,0.2,{"$f":"B276","v":35000},{"$f":"(B277-B276)*C277","v":5000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K271,IF($E$3=\"Female\",K278,IF($E$3=\"Senior Citizen\",K285,K292)))","v":443252}]
[{"$f":"B277+1","v":60001},120000,0.3,{"$f":"B277","v":60000},{"$f":"E277+(B278-B277)*C278","v":23000},0,0,{"$f":"IF(I276=C280,E279+ROUND((H276-J276),0)*I276,IF(I276=C279,E278+ROUND((H276-J276)*I276,0),IF(I276=C278,E277+ROUND((H276-J276)*I276,0),IF(I276=C277,E276+ROUND((H276-J276)*I276,0),E275+ROUND((H276-J276)*I276,0)))))","v":443252},{"$f":"MIN(K280:L280)","v":0},{"$f":"ROUND(SUM(H278+I278)*M276,0)","v":0},{"$f":"SUM(H278:J278)","v":443252},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A268,IF($E$3=\"Female\",A275,IF($E$3=\"Senior Citizen\",A282,A289)))","v":"Not defined"}]
[{"$f":"B278+1","v":120001},null,0.4,{"$f":"B278","v":120000},{"$f":"IF(J276=0,0,E278)","v":23000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M273,IF($E$3=\"Female\",M280,IF($E$3=\"Senior Citizen\",M287,M294)))","v":0}]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H273","v":0},{"$f":"IF(H276>H280,H276-H280,0)","v":1170630},{"$f":"IF(I280>0,ROUND(I280*I276,0),0)","v":468252},{"$f":"I280-J280","v":702378},{"$f":"IF(H278>0,ROUND(H278*L276,0),0)","v":0},{"$f":"IF(K280>L280,0,L280-K280)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K271,IF($E$3=\"Female\",K278,IF($E$3=\"Senior Citizen\",K285,K292)))","v":443252}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,35000,0,0,0,0,0,{"$f":"H269","v":1170630},{"$f":"VLOOKUP(H283,A283:C287,3)","v":0.4},{"$f":"INDEX(D283:D287,MATCH(I283,C283:C287,0))","v":120000},{"$f":"INDEX(E283:E287,MATCH(I283,C283:C287,0))","v":23000},{"$f":"IF(H283>H287,VLOOKUP(H283,A283:F287,6),0)","v":0},{"$f":"VLOOKUP(H283,A283:G287,7)","v":0}]
[{"$f":"B283+1","v":35001},60000,0.2,{"$f":"B283","v":35000},{"$f":"(B284-B283)*C284","v":5000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B284+1","v":60001},120000,0.3,{"$f":"B284","v":60000},{"$f":"E284+(B285-B284)*C285","v":23000},0,0,{"$f":"IF(I283=C287,E286+ROUND((H283-J283),0)*I283,IF(I283=C286,E285+ROUND((H283-J283)*I283,0),IF(I283=C285,E284+ROUND((H283-J283)*I283,0),IF(I283=C284,E283+ROUND((H283-J283)*I283,0),E282+ROUND((H283-J283)*I283,0)))))","v":443252},{"$f":"MIN(K287:L287)","v":0},{"$f":"ROUND(SUM(H285+I285)*M283,0)","v":0},{"$f":"SUM(H285:J285)","v":443252}]
[{"$f":"B285+1","v":120001},null,0.4,{"$f":"B285","v":120000},{"$f":"IF(J283=0,0,E285)","v":23000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H280","v":0},{"$f":"IF(H283>H287,H283-H287,0)","v":1170630},{"$f":"IF(I287>0,ROUND(I287*I283,0),0)","v":468252},{"$f":"I287-J287","v":702378},{"$f":"IF(H285>0,ROUND(H285*L283,0),0)","v":0},{"$f":"IF(K287>L287,0,L287-K287)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,35000,0,0,0,0,0,{"$f":"H269","v":1170630},{"$f":"VLOOKUP(H290,A290:C294,3)","v":0.4},{"$f":"INDEX(D290:D294,MATCH(I290,C290:C294,0))","v":120000},{"$f":"INDEX(E290:E294,MATCH(I290,C290:C294,0))","v":23000},{"$f":"IF(H290>H294,VLOOKUP(H290,A290:F294,6),0)","v":0},{"$f":"VLOOKUP(H290,A290:G294,7)","v":0}]
[{"$f":"B290+1","v":35001},60000,0.2,{"$f":"B290","v":35000},{"$f":"(B291-B290)*C291","v":5000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B291+1","v":60001},120000,0.3,{"$f":"B291","v":60000},{"$f":"E291+(B292-B291)*C292","v":23000},0,0,{"$f":"IF(I290=C294,E293+ROUND((H290-J290),0)*I290,IF(I290=C293,E292+ROUND((H290-J290)*I290,0),IF(I290=C292,E291+ROUND((H290-J290)*I290,0),IF(I290=C291,E290+ROUND((H290-J290)*I290,0),E289+ROUND((H290-J290)*I290,0)))))","v":443252},{"$f":"MIN(K294:L294)","v":0},{"$f":"ROUND(SUM(H292+I292)*M290,0)","v":0},{"$f":"SUM(H292:J292)","v":443252}]
[{"$f":"B292+1","v":120001},null,0.4,{"$f":"B292","v":120000},{"$f":"IF(J290=0,0,E292)","v":23000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H287","v":0},{"$f":"IF(H290>H294,H290-H294,0)","v":1170630},{"$f":"IF(I294>0,ROUND(I294*I290,0),0)","v":468252},{"$f":"I294-J294","v":702378},{"$f":"IF(H292>0,ROUND(H292*L290,0),0)","v":0},{"$f":"IF(K294>L294,0,L294-K294)","v":0}]
[null,null,1995,{"$f":"C295+1","v":1996},null,"1995-96"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C295","v":1995},{"$f":"D295","v":1996}]
[0,40000,0,0,0,0,0,{"$f":"$E$4","v":1170630},{"$f":"VLOOKUP(H298,A298:C302,3)","v":0.4},{"$f":"INDEX(D298:D302,MATCH(I298,C298:C302,0))","v":120000},{"$f":"INDEX(E298:E302,MATCH(I298,C298:C302,0))","v":22000},{"$f":"IF(H298>H302,VLOOKUP(H298,A298:F302,6),0)","v":0},{"$f":"VLOOKUP(H298,A298:G302,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B298,IF($E$3=\"Female\",B305,IF($E$3=\"Senior Citizen\",B312,B319)))","v":40000},0]
[{"$f":"B298+1","v":40001},60000,0.2,{"$f":"B298","v":40000},{"$f":"(B299-B298)*C299","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O298+1","v":40001},60000,0.2]
[{"$f":"B299+1","v":60001},120000,0.3,{"$f":"B299","v":60000},{"$f":"E299+(B300-B299)*C300","v":22000},0,0,{"$f":"IF(I298=C302,E301+ROUND((H298-J298),0)*I298,IF(I298=C301,E300+ROUND((H298-J298)*I298,0),IF(I298=C300,E299+ROUND((H298-J298)*I298,0),IF(I298=C299,E298+ROUND((H298-J298)*I298,0),E297+ROUND((H298-J298)*I298,0)))))","v":442252},{"$f":"MIN(K302:L302)","v":0},{"$f":"ROUND(SUM(H300+I300)*M298,0)","v":0},{"$f":"SUM(H300:J300)","v":442252},null,null,{"$f":"O299+1","v":60001},120000,0.3]
[{"$f":"B300+1","v":120001},null,0.4,{"$f":"B300","v":120000},{"$f":"IF(J298=0,0,E300)","v":22000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O300+1","v":120001},0,0.4]
["Surcharge Limit",null,null,null,null,null,null,0,{"$f":"IF(H298>H302,H298-H302,0)","v":1170630},{"$f":"IF(I302>0,ROUND(I302*I298,0),0)","v":468252},{"$f":"I302-J302","v":702378},{"$f":"IF(H300>0,ROUND(H300*L298,0),0)","v":0},{"$f":"IF(K302>L302,0,L302-K302)","v":0},{"$f":"O301+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H300,IF($E$3=\"Female\",H307,IF($E$3=\"Senior Citizen\",H314,H321)))","v":442252}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I300,IF($E$3=\"Female\",I307,IF($E$3=\"Senior Citizen\",I314,I321)))","v":0}]
[0,40000,0,0,0,0,0,{"$f":"H298","v":1170630},{"$f":"VLOOKUP(H305,A305:C309,3)","v":0.4},{"$f":"INDEX(D305:D309,MATCH(I305,C305:C309,0))","v":120000},{"$f":"INDEX(E305:E309,MATCH(I305,C305:C309,0))","v":22000},{"$f":"IF(H305>H309,VLOOKUP(H305,A305:F309,6),0)","v":0},{"$f":"VLOOKUP(H305,A305:G309,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J300,IF($E$3=\"Female\",J307,IF($E$3=\"Senior Citizen\",J314,J321)))","v":0}]
[{"$f":"B305+1","v":40001},60000,0.2,{"$f":"B305","v":40000},{"$f":"(B306-B305)*C306","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K300,IF($E$3=\"Female\",K307,IF($E$3=\"Senior Citizen\",K314,K321)))","v":442252}]
[{"$f":"B306+1","v":60001},120000,0.3,{"$f":"B306","v":60000},{"$f":"E306+(B307-B306)*C307","v":22000},0,0,{"$f":"IF(I305=C309,E308+ROUND((H305-J305),0)*I305,IF(I305=C308,E307+ROUND((H305-J305)*I305,0),IF(I305=C307,E306+ROUND((H305-J305)*I305,0),IF(I305=C306,E305+ROUND((H305-J305)*I305,0),E304+ROUND((H305-J305)*I305,0)))))","v":442252},{"$f":"MIN(K309:L309)","v":0},{"$f":"ROUND(SUM(H307+I307)*M305,0)","v":0},{"$f":"SUM(H307:J307)","v":442252},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A297,IF($E$3=\"Female\",A304,IF($E$3=\"Senior Citizen\",A311,A318)))","v":"Not defined"}]
[{"$f":"B307+1","v":120001},null,0.4,{"$f":"B307","v":120000},{"$f":"IF(J305=0,0,E307)","v":22000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M302,IF($E$3=\"Female\",M309,IF($E$3=\"Senior Citizen\",M316,M323)))","v":0}]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H302","v":0},{"$f":"IF(H305>H309,H305-H309,0)","v":1170630},{"$f":"IF(I309>0,ROUND(I309*I305,0),0)","v":468252},{"$f":"I309-J309","v":702378},{"$f":"IF(H307>0,ROUND(H307*L305,0),0)","v":0},{"$f":"IF(K309>L309,0,L309-K309)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K300,IF($E$3=\"Female\",K307,IF($E$3=\"Senior Citizen\",K314,K321)))","v":442252}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,40000,0,0,0,0,0,{"$f":"H298","v":1170630},{"$f":"VLOOKUP(H312,A312:C316,3)","v":0.4},{"$f":"INDEX(D312:D316,MATCH(I312,C312:C316,0))","v":120000},{"$f":"INDEX(E312:E316,MATCH(I312,C312:C316,0))","v":22000},{"$f":"IF(H312>H316,VLOOKUP(H312,A312:F316,6),0)","v":0},{"$f":"VLOOKUP(H312,A312:G316,7)","v":0}]
[{"$f":"B312+1","v":40001},60000,0.2,{"$f":"B312","v":40000},{"$f":"(B313-B312)*C313","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B313+1","v":60001},120000,0.3,{"$f":"B313","v":60000},{"$f":"E313+(B314-B313)*C314","v":22000},0,0,{"$f":"IF(I312=C316,E315+ROUND((H312-J312),0)*I312,IF(I312=C315,E314+ROUND((H312-J312)*I312,0),IF(I312=C314,E313+ROUND((H312-J312)*I312,0),IF(I312=C313,E312+ROUND((H312-J312)*I312,0),E311+ROUND((H312-J312)*I312,0)))))","v":442252},{"$f":"MIN(K316:L316)","v":0},{"$f":"ROUND(SUM(H314+I314)*M312,0)","v":0},{"$f":"SUM(H314:J314)","v":442252}]
[{"$f":"B314+1","v":120001},null,0.4,{"$f":"B314","v":120000},{"$f":"IF(J312=0,0,E314)","v":22000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H309","v":0},{"$f":"IF(H312>H316,H312-H316,0)","v":1170630},{"$f":"IF(I316>0,ROUND(I316*I312,0),0)","v":468252},{"$f":"I316-J316","v":702378},{"$f":"IF(H314>0,ROUND(H314*L312,0),0)","v":0},{"$f":"IF(K316>L316,0,L316-K316)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,40000,0,0,0,0,0,{"$f":"H298","v":1170630},{"$f":"VLOOKUP(H319,A319:C323,3)","v":0.4},{"$f":"INDEX(D319:D323,MATCH(I319,C319:C323,0))","v":120000},{"$f":"INDEX(E319:E323,MATCH(I319,C319:C323,0))","v":22000},{"$f":"IF(H319>H323,VLOOKUP(H319,A319:F323,6),0)","v":0},{"$f":"VLOOKUP(H319,A319:G323,7)","v":0}]
[{"$f":"B319+1","v":40001},60000,0.2,{"$f":"B319","v":40000},{"$f":"(B320-B319)*C320","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B320+1","v":60001},120000,0.3,{"$f":"B320","v":60000},{"$f":"E320+(B321-B320)*C321","v":22000},0,0,{"$f":"IF(I319=C323,E322+ROUND((H319-J319),0)*I319,IF(I319=C322,E321+ROUND((H319-J319)*I319,0),IF(I319=C321,E320+ROUND((H319-J319)*I319,0),IF(I319=C320,E319+ROUND((H319-J319)*I319,0),E318+ROUND((H319-J319)*I319,0)))))","v":442252},{"$f":"MIN(K323:L323)","v":0},{"$f":"ROUND(SUM(H321+I321)*M319,0)","v":0},{"$f":"SUM(H321:J321)","v":442252}]
[{"$f":"B321+1","v":120001},null,0.4,{"$f":"B321","v":120000},{"$f":"IF(J319=0,0,E321)","v":22000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H316","v":0},{"$f":"IF(H319>H323,H319-H323,0)","v":1170630},{"$f":"IF(I323>0,ROUND(I323*I319,0),0)","v":468252},{"$f":"I323-J323","v":702378},{"$f":"IF(H321>0,ROUND(H321*L319,0),0)","v":0},{"$f":"IF(K323>L323,0,L323-K323)","v":0}]
[null,null,1996,{"$f":"C324+1","v":1997},null,"1996-97"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C324","v":1996},{"$f":"D324","v":1997}]
[0,40000,0,0,0,0,0,{"$f":"$E$4","v":1170630},{"$f":"VLOOKUP(H327,A327:C331,3)","v":0.4},{"$f":"INDEX(D327:D331,MATCH(I327,C327:C331,0))","v":120000},{"$f":"INDEX(E327:E331,MATCH(I327,C327:C331,0))","v":21000},{"$f":"IF(H327>H331,VLOOKUP(H327,A327:F331,6),0)","v":0},{"$f":"VLOOKUP(H327,A327:G331,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B327,IF($E$3=\"Female\",B334,IF($E$3=\"Senior Citizen\",B341,B348)))","v":40000},0]
[{"$f":"B327+1","v":40001},60000,0.15,{"$f":"B327","v":40000},{"$f":"(B328-B327)*C328","v":3000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O327+1","v":40001},60000,0.15]
[{"$f":"B328+1","v":60001},120000,0.3,{"$f":"B328","v":60000},{"$f":"E328+(B329-B328)*C329","v":21000},0,0,{"$f":"IF(I327=C331,E330+ROUND((H327-J327),0)*I327,IF(I327=C330,E329+ROUND((H327-J327)*I327,0),IF(I327=C329,E328+ROUND((H327-J327)*I327,0),IF(I327=C328,E327+ROUND((H327-J327)*I327,0),E326+ROUND((H327-J327)*I327,0)))))","v":441252},{"$f":"MIN(K331:L331)","v":0},{"$f":"ROUND(SUM(H329+I329)*M327,0)","v":0},{"$f":"SUM(H329:J329)","v":441252},null,null,{"$f":"O328+1","v":60001},120000,0.3]
[{"$f":"B329+1","v":120001},null,0.4,{"$f":"B329","v":120000},{"$f":"IF(J327=0,0,E329)","v":21000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O329+1","v":120001},0,0.4]
["Surcharge Limit",null,null,null,null,null,null,0,{"$f":"IF(H327>H331,H327-H331,0)","v":1170630},{"$f":"IF(I331>0,ROUND(I331*I327,0),0)","v":468252},{"$f":"I331-J331","v":702378},{"$f":"IF(H329>0,ROUND(H329*L327,0),0)","v":0},{"$f":"IF(K331>L331,0,L331-K331)","v":0},{"$f":"O330+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H329,IF($E$3=\"Female\",H336,IF($E$3=\"Senior Citizen\",H343,H350)))","v":441252}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I329,IF($E$3=\"Female\",I336,IF($E$3=\"Senior Citizen\",I343,I350)))","v":0}]
[0,40000,0,0,0,0,0,{"$f":"H327","v":1170630},{"$f":"VLOOKUP(H334,A334:C338,3)","v":0.4},{"$f":"INDEX(D334:D338,MATCH(I334,C334:C338,0))","v":120000},{"$f":"INDEX(E334:E338,MATCH(I334,C334:C338,0))","v":21000},{"$f":"IF(H334>H338,VLOOKUP(H334,A334:F338,6),0)","v":0},{"$f":"VLOOKUP(H334,A334:G338,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J329,IF($E$3=\"Female\",J336,IF($E$3=\"Senior Citizen\",J343,J350)))","v":0}]
[{"$f":"B334+1","v":40001},60000,0.15,{"$f":"B334","v":40000},{"$f":"(B335-B334)*C335","v":3000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K329,IF($E$3=\"Female\",K336,IF($E$3=\"Senior Citizen\",K343,K350)))","v":441252}]
[{"$f":"B335+1","v":60001},120000,0.3,{"$f":"B335","v":60000},{"$f":"E335+(B336-B335)*C336","v":21000},0,0,{"$f":"IF(I334=C338,E337+ROUND((H334-J334),0)*I334,IF(I334=C337,E336+ROUND((H334-J334)*I334,0),IF(I334=C336,E335+ROUND((H334-J334)*I334,0),IF(I334=C335,E334+ROUND((H334-J334)*I334,0),E333+ROUND((H334-J334)*I334,0)))))","v":441252},{"$f":"MIN(K338:L338)","v":0},{"$f":"ROUND(SUM(H336+I336)*M334,0)","v":0},{"$f":"SUM(H336:J336)","v":441252},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A326,IF($E$3=\"Female\",A333,IF($E$3=\"Senior Citizen\",A340,A347)))","v":"Not defined"}]
[{"$f":"B336+1","v":120001},null,0.4,{"$f":"B336","v":120000},{"$f":"IF(J334=0,0,E336)","v":21000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M331,IF($E$3=\"Female\",M338,IF($E$3=\"Senior Citizen\",M345,M352)))","v":0}]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H331","v":0},{"$f":"IF(H334>H338,H334-H338,0)","v":1170630},{"$f":"IF(I338>0,ROUND(I338*I334,0),0)","v":468252},{"$f":"I338-J338","v":702378},{"$f":"IF(H336>0,ROUND(H336*L334,0),0)","v":0},{"$f":"IF(K338>L338,0,L338-K338)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K329,IF($E$3=\"Female\",K336,IF($E$3=\"Senior Citizen\",K343,K350)))","v":441252}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,40000,0,0,0,0,0,{"$f":"H327","v":1170630},{"$f":"VLOOKUP(H341,A341:C345,3)","v":0.4},{"$f":"INDEX(D341:D345,MATCH(I341,C341:C345,0))","v":120000},{"$f":"INDEX(E341:E345,MATCH(I341,C341:C345,0))","v":21000},{"$f":"IF(H341>H345,VLOOKUP(H341,A341:F345,6),0)","v":0},{"$f":"VLOOKUP(H341,A341:G345,7)","v":0}]
[{"$f":"B341+1","v":40001},60000,0.15,{"$f":"B341","v":40000},{"$f":"(B342-B341)*C342","v":3000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B342+1","v":60001},120000,0.3,{"$f":"B342","v":60000},{"$f":"E342+(B343-B342)*C343","v":21000},0,0,{"$f":"IF(I341=C345,E344+ROUND((H341-J341),0)*I341,IF(I341=C344,E343+ROUND((H341-J341)*I341,0),IF(I341=C343,E342+ROUND((H341-J341)*I341,0),IF(I341=C342,E341+ROUND((H341-J341)*I341,0),E340+ROUND((H341-J341)*I341,0)))))","v":441252},{"$f":"MIN(K345:L345)","v":0},{"$f":"ROUND(SUM(H343+I343)*M341,0)","v":0},{"$f":"SUM(H343:J343)","v":441252}]
[{"$f":"B343+1","v":120001},null,0.4,{"$f":"B343","v":120000},{"$f":"IF(J341=0,0,E343)","v":21000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H338","v":0},{"$f":"IF(H341>H345,H341-H345,0)","v":1170630},{"$f":"IF(I345>0,ROUND(I345*I341,0),0)","v":468252},{"$f":"I345-J345","v":702378},{"$f":"IF(H343>0,ROUND(H343*L341,0),0)","v":0},{"$f":"IF(K345>L345,0,L345-K345)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,40000,0,0,0,0,0,{"$f":"H327","v":1170630},{"$f":"VLOOKUP(H348,A348:C352,3)","v":0.4},{"$f":"INDEX(D348:D352,MATCH(I348,C348:C352,0))","v":120000},{"$f":"INDEX(E348:E352,MATCH(I348,C348:C352,0))","v":21000},{"$f":"IF(H348>H352,VLOOKUP(H348,A348:F352,6),0)","v":0},{"$f":"VLOOKUP(H348,A348:G352,7)","v":0}]
[{"$f":"B348+1","v":40001},60000,0.15,{"$f":"B348","v":40000},{"$f":"(B349-B348)*C349","v":3000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B349+1","v":60001},120000,0.3,{"$f":"B349","v":60000},{"$f":"E349+(B350-B349)*C350","v":21000},0,0,{"$f":"IF(I348=C352,E351+ROUND((H348-J348),0)*I348,IF(I348=C351,E350+ROUND((H348-J348)*I348,0),IF(I348=C350,E349+ROUND((H348-J348)*I348,0),IF(I348=C349,E348+ROUND((H348-J348)*I348,0),E347+ROUND((H348-J348)*I348,0)))))","v":441252},{"$f":"MIN(K352:L352)","v":0},{"$f":"ROUND(SUM(H350+I350)*M348,0)","v":0},{"$f":"SUM(H350:J350)","v":441252}]
[{"$f":"B350+1","v":120001},null,0.4,{"$f":"B350","v":120000},{"$f":"IF(J348=0,0,E350)","v":21000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H345","v":0},{"$f":"IF(H348>H352,H348-H352,0)","v":1170630},{"$f":"IF(I352>0,ROUND(I352*I348,0),0)","v":468252},{"$f":"I352-J352","v":702378},{"$f":"IF(H350>0,ROUND(H350*L348,0),0)","v":0},{"$f":"IF(K352>L352,0,L352-K352)","v":0}]
[null,null,1997,{"$f":"C353+1","v":1998},null,"1997-98"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C353","v":1997},{"$f":"D353","v":1998}]
[0,40000,0,0,0,0,0,{"$f":"$E$4","v":1170630},{"$f":"VLOOKUP(H356,A356:C360,3)","v":0.3},{"$f":"INDEX(D356:D360,MATCH(I356,C356:C360,0))","v":150000},{"$f":"INDEX(E356:E360,MATCH(I356,C356:C360,0))","v":20000},{"$f":"IF(H356>H360,VLOOKUP(H356,A356:F360,6),0)","v":0},{"$f":"VLOOKUP(H356,A356:G360,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B356,IF($E$3=\"Female\",B363,IF($E$3=\"Senior Citizen\",B370,B377)))","v":40000},0]
[{"$f":"B356+1","v":40001},60000,0.1,{"$f":"B356","v":40000},{"$f":"(B357-B356)*C357","v":2000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O356+1","v":40001},60000,0.1]
[{"$f":"B357+1","v":60001},150000,0.2,{"$f":"B357","v":60000},{"$f":"E357+(B358-B357)*C358","v":20000},0,0,{"$f":"IF(I356=C360,E359+ROUND((H356-J356),0)*I356,IF(I356=C359,E358+ROUND((H356-J356)*I356,0),IF(I356=C358,E357+ROUND((H356-J356)*I356,0),IF(I356=C357,E356+ROUND((H356-J356)*I356,0),E355+ROUND((H356-J356)*I356,0)))))","v":326189},{"$f":"MIN(K360:L360)","v":0},{"$f":"ROUND(SUM(H358+I358)*M356,0)","v":0},{"$f":"SUM(H358:J358)","v":326189},null,null,{"$f":"O357+1","v":60001},150000,0.2]
[{"$f":"B358+1","v":150001},null,0.3,{"$f":"B358","v":150000},{"$f":"IF(J356=0,0,E358)","v":20000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O358+1","v":150001},0,0.3]
["Surcharge Limit",null,null,null,null,null,null,0,{"$f":"IF(H356>H360,H356-H360,0)","v":1170630},{"$f":"IF(I360>0,ROUND(I360*I356,0),0)","v":351189},{"$f":"I360-J360","v":819441},{"$f":"IF(H358>0,ROUND(H358*L356,0),0)","v":0},{"$f":"IF(K360>L360,0,L360-K360)","v":0},{"$f":"O359+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H358,IF($E$3=\"Female\",H365,IF($E$3=\"Senior Citizen\",H372,H379)))","v":326189}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I358,IF($E$3=\"Female\",I365,IF($E$3=\"Senior Citizen\",I372,I379)))","v":0}]
[0,40000,0,0,0,0,0,{"$f":"H356","v":1170630},{"$f":"VLOOKUP(H363,A363:C367,3)","v":0.3},{"$f":"INDEX(D363:D367,MATCH(I363,C363:C367,0))","v":150000},{"$f":"INDEX(E363:E367,MATCH(I363,C363:C367,0))","v":20000},{"$f":"IF(H363>H367,VLOOKUP(H363,A363:F367,6),0)","v":0},{"$f":"VLOOKUP(H363,A363:G367,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J358,IF($E$3=\"Female\",J365,IF($E$3=\"Senior Citizen\",J372,J379)))","v":0}]
[{"$f":"B363+1","v":40001},60000,0.1,{"$f":"B363","v":40000},{"$f":"(B364-B363)*C364","v":2000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K358,IF($E$3=\"Female\",K365,IF($E$3=\"Senior Citizen\",K372,K379)))","v":326189}]
[{"$f":"B364+1","v":60001},150000,0.2,{"$f":"B364","v":60000},{"$f":"E364+(B365-B364)*C365","v":20000},0,0,{"$f":"IF(I363=C367,E366+ROUND((H363-J363),0)*I363,IF(I363=C366,E365+ROUND((H363-J363)*I363,0),IF(I363=C365,E364+ROUND((H363-J363)*I363,0),IF(I363=C364,E363+ROUND((H363-J363)*I363,0),E362+ROUND((H363-J363)*I363,0)))))","v":326189},{"$f":"MIN(K367:L367)","v":0},{"$f":"ROUND(SUM(H365+I365)*M363,0)","v":0},{"$f":"SUM(H365:J365)","v":326189},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A355,IF($E$3=\"Female\",A362,IF($E$3=\"Senior Citizen\",A369,A376)))","v":"Not defined"}]
[{"$f":"B365+1","v":150001},null,0.3,{"$f":"B365","v":150000},{"$f":"IF(J363=0,0,E365)","v":20000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M360,IF($E$3=\"Female\",M367,IF($E$3=\"Senior Citizen\",M374,M381)))","v":0}]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H360","v":0},{"$f":"IF(H363>H367,H363-H367,0)","v":1170630},{"$f":"IF(I367>0,ROUND(I367*I363,0),0)","v":351189},{"$f":"I367-J367","v":819441},{"$f":"IF(H365>0,ROUND(H365*L363,0),0)","v":0},{"$f":"IF(K367>L367,0,L367-K367)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K358,IF($E$3=\"Female\",K365,IF($E$3=\"Senior Citizen\",K372,K379)))","v":326189}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,40000,0,0,0,0,0,{"$f":"H356","v":1170630},{"$f":"VLOOKUP(H370,A370:C374,3)","v":0.3},{"$f":"INDEX(D370:D374,MATCH(I370,C370:C374,0))","v":150000},{"$f":"INDEX(E370:E374,MATCH(I370,C370:C374,0))","v":20000},{"$f":"IF(H370>H374,VLOOKUP(H370,A370:F374,6),0)","v":0},{"$f":"VLOOKUP(H370,A370:G374,7)","v":0}]
[{"$f":"B370+1","v":40001},60000,0.1,{"$f":"B370","v":40000},{"$f":"(B371-B370)*C371","v":2000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B371+1","v":60001},150000,0.2,{"$f":"B371","v":60000},{"$f":"E371+(B372-B371)*C372","v":20000},0,0,{"$f":"IF(I370=C374,E373+ROUND((H370-J370),0)*I370,IF(I370=C373,E372+ROUND((H370-J370)*I370,0),IF(I370=C372,E371+ROUND((H370-J370)*I370,0),IF(I370=C371,E370+ROUND((H370-J370)*I370,0),E369+ROUND((H370-J370)*I370,0)))))","v":326189},{"$f":"MIN(K374:L374)","v":0},{"$f":"ROUND(SUM(H372+I372)*M370,0)","v":0},{"$f":"SUM(H372:J372)","v":326189}]
[{"$f":"B372+1","v":150001},null,0.3,{"$f":"B372","v":150000},{"$f":"IF(J370=0,0,E372)","v":20000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H367","v":0},{"$f":"IF(H370>H374,H370-H374,0)","v":1170630},{"$f":"IF(I374>0,ROUND(I374*I370,0),0)","v":351189},{"$f":"I374-J374","v":819441},{"$f":"IF(H372>0,ROUND(H372*L370,0),0)","v":0},{"$f":"IF(K374>L374,0,L374-K374)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,40000,0,0,0,0,0,{"$f":"H356","v":1170630},{"$f":"VLOOKUP(H377,A377:C381,3)","v":0.3},{"$f":"INDEX(D377:D381,MATCH(I377,C377:C381,0))","v":150000},{"$f":"INDEX(E377:E381,MATCH(I377,C377:C381,0))","v":20000},{"$f":"IF(H377>H381,VLOOKUP(H377,A377:F381,6),0)","v":0},{"$f":"VLOOKUP(H377,A377:G381,7)","v":0}]
[{"$f":"B377+1","v":40001},60000,0.1,{"$f":"B377","v":40000},{"$f":"(B378-B377)*C378","v":2000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B378+1","v":60001},150000,0.2,{"$f":"B378","v":60000},{"$f":"E378+(B379-B378)*C379","v":20000},0,0,{"$f":"IF(I377=C381,E380+ROUND((H377-J377),0)*I377,IF(I377=C380,E379+ROUND((H377-J377)*I377,0),IF(I377=C379,E378+ROUND((H377-J377)*I377,0),IF(I377=C378,E377+ROUND((H377-J377)*I377,0),E376+ROUND((H377-J377)*I377,0)))))","v":326189},{"$f":"MIN(K381:L381)","v":0},{"$f":"ROUND(SUM(H379+I379)*M377,0)","v":0},{"$f":"SUM(H379:J379)","v":326189}]
[{"$f":"B379+1","v":150001},null,0.3,{"$f":"B379","v":150000},{"$f":"IF(J377=0,0,E379)","v":20000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H374","v":0},{"$f":"IF(H377>H381,H377-H381,0)","v":1170630},{"$f":"IF(I381>0,ROUND(I381*I377,0),0)","v":351189},{"$f":"I381-J381","v":819441},{"$f":"IF(H379>0,ROUND(H379*L377,0),0)","v":0},{"$f":"IF(K381>L381,0,L381-K381)","v":0}]
[null,null,1998,{"$f":"C382+1","v":1999},null,"1998-99"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C382","v":1998},{"$f":"D382","v":1999}]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":1170630},{"$f":"VLOOKUP(H385,A385:C389,3)","v":0.3},{"$f":"INDEX(D385:D389,MATCH(I385,C385:C389,0))","v":150000},{"$f":"INDEX(E385:E389,MATCH(I385,C385:C389,0))","v":19000},{"$f":"IF(H385>H389,VLOOKUP(H385,A385:F389,6),0)","v":0},{"$f":"VLOOKUP(H385,A385:G389,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B385,IF($E$3=\"Female\",B392,IF($E$3=\"Senior Citizen\",B399,B406)))","v":50000},0]
[{"$f":"B385+1","v":50001},60000,0.1,{"$f":"B385","v":50000},{"$f":"(B386-B385)*C386","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O385+1","v":50001},60000,0.1]
[{"$f":"B386+1","v":60001},150000,0.2,{"$f":"B386","v":60000},{"$f":"E386+(B387-B386)*C387","v":19000},0,0,{"$f":"IF(I385=C389,E388+ROUND((H385-J385),0)*I385,IF(I385=C388,E387+ROUND((H385-J385)*I385,0),IF(I385=C387,E386+ROUND((H385-J385)*I385,0),IF(I385=C386,E385+ROUND((H385-J385)*I385,0),E384+ROUND((H385-J385)*I385,0)))))","v":325189},{"$f":"MIN(K389:L389)","v":0},{"$f":"ROUND(SUM(H387+I387)*M385,0)","v":0},{"$f":"SUM(H387:J387)","v":325189},null,null,{"$f":"O386+1","v":60001},150000,0.2]
[{"$f":"B387+1","v":150001},null,0.3,{"$f":"B387","v":150000},{"$f":"IF(J385=0,0,E387)","v":19000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O387+1","v":150001},0,0.3]
["Surcharge Limit",null,null,null,null,null,null,0,{"$f":"IF(H385>H389,H385-H389,0)","v":1170630},{"$f":"IF(I389>0,ROUND(I389*I385,0),0)","v":351189},{"$f":"I389-J389","v":819441},{"$f":"IF(H387>0,ROUND(H387*L385,0),0)","v":0},{"$f":"IF(K389>L389,0,L389-K389)","v":0},{"$f":"O388+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H387,IF($E$3=\"Female\",H394,IF($E$3=\"Senior Citizen\",H401,H408)))","v":325189}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I387,IF($E$3=\"Female\",I394,IF($E$3=\"Senior Citizen\",I401,I408)))","v":0}]
[0,50000,0,0,0,0,0,{"$f":"H385","v":1170630},{"$f":"VLOOKUP(H392,A392:C396,3)","v":0.3},{"$f":"INDEX(D392:D396,MATCH(I392,C392:C396,0))","v":150000},{"$f":"INDEX(E392:E396,MATCH(I392,C392:C396,0))","v":19000},{"$f":"IF(H392>H396,VLOOKUP(H392,A392:F396,6),0)","v":0},{"$f":"VLOOKUP(H392,A392:G396,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J387,IF($E$3=\"Female\",J394,IF($E$3=\"Senior Citizen\",J401,J408)))","v":0}]
[{"$f":"B392+1","v":50001},60000,0.1,{"$f":"B392","v":50000},{"$f":"(B393-B392)*C393","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K387,IF($E$3=\"Female\",K394,IF($E$3=\"Senior Citizen\",K401,K408)))","v":325189}]
[{"$f":"B393+1","v":60001},150000,0.2,{"$f":"B393","v":60000},{"$f":"E393+(B394-B393)*C394","v":19000},0,0,{"$f":"IF(I392=C396,E395+ROUND((H392-J392),0)*I392,IF(I392=C395,E394+ROUND((H392-J392)*I392,0),IF(I392=C394,E393+ROUND((H392-J392)*I392,0),IF(I392=C393,E392+ROUND((H392-J392)*I392,0),E391+ROUND((H392-J392)*I392,0)))))","v":325189},{"$f":"MIN(K396:L396)","v":0},{"$f":"ROUND(SUM(H394+I394)*M392,0)","v":0},{"$f":"SUM(H394:J394)","v":325189},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A384,IF($E$3=\"Female\",A391,IF($E$3=\"Senior Citizen\",A398,A405)))","v":"Not defined"}]
[{"$f":"B394+1","v":150001},null,0.3,{"$f":"B394","v":150000},{"$f":"IF(J392=0,0,E394)","v":19000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M389,IF($E$3=\"Female\",M396,IF($E$3=\"Senior Citizen\",M403,M410)))","v":0}]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H389","v":0},{"$f":"IF(H392>H396,H392-H396,0)","v":1170630},{"$f":"IF(I396>0,ROUND(I396*I392,0),0)","v":351189},{"$f":"I396-J396","v":819441},{"$f":"IF(H394>0,ROUND(H394*L392,0),0)","v":0},{"$f":"IF(K396>L396,0,L396-K396)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K387,IF($E$3=\"Female\",K394,IF($E$3=\"Senior Citizen\",K401,K408)))","v":325189}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H385","v":1170630},{"$f":"VLOOKUP(H399,A399:C403,3)","v":0.3},{"$f":"INDEX(D399:D403,MATCH(I399,C399:C403,0))","v":150000},{"$f":"INDEX(E399:E403,MATCH(I399,C399:C403,0))","v":19000},{"$f":"IF(H399>H403,VLOOKUP(H399,A399:F403,6),0)","v":0},{"$f":"VLOOKUP(H399,A399:G403,7)","v":0}]
[{"$f":"B399+1","v":50001},60000,0.1,{"$f":"B399","v":50000},{"$f":"(B400-B399)*C400","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B400+1","v":60001},150000,0.2,{"$f":"B400","v":60000},{"$f":"E400+(B401-B400)*C401","v":19000},0,0,{"$f":"IF(I399=C403,E402+ROUND((H399-J399),0)*I399,IF(I399=C402,E401+ROUND((H399-J399)*I399,0),IF(I399=C401,E400+ROUND((H399-J399)*I399,0),IF(I399=C400,E399+ROUND((H399-J399)*I399,0),E398+ROUND((H399-J399)*I399,0)))))","v":325189},{"$f":"MIN(K403:L403)","v":0},{"$f":"ROUND(SUM(H401+I401)*M399,0)","v":0},{"$f":"SUM(H401:J401)","v":325189}]
[{"$f":"B401+1","v":150001},null,0.3,{"$f":"B401","v":150000},{"$f":"IF(J399=0,0,E401)","v":19000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H396","v":0},{"$f":"IF(H399>H403,H399-H403,0)","v":1170630},{"$f":"IF(I403>0,ROUND(I403*I399,0),0)","v":351189},{"$f":"I403-J403","v":819441},{"$f":"IF(H401>0,ROUND(H401*L399,0),0)","v":0},{"$f":"IF(K403>L403,0,L403-K403)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H385","v":1170630},{"$f":"VLOOKUP(H406,A406:C410,3)","v":0.3},{"$f":"INDEX(D406:D410,MATCH(I406,C406:C410,0))","v":150000},{"$f":"INDEX(E406:E410,MATCH(I406,C406:C410,0))","v":19000},{"$f":"IF(H406>H410,VLOOKUP(H406,A406:F410,6),0)","v":0},{"$f":"VLOOKUP(H406,A406:G410,7)","v":0}]
[{"$f":"B406+1","v":50001},60000,0.1,{"$f":"B406","v":50000},{"$f":"(B407-B406)*C407","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B407+1","v":60001},150000,0.2,{"$f":"B407","v":60000},{"$f":"E407+(B408-B407)*C408","v":19000},0,0,{"$f":"IF(I406=C410,E409+ROUND((H406-J406),0)*I406,IF(I406=C409,E408+ROUND((H406-J406)*I406,0),IF(I406=C408,E407+ROUND((H406-J406)*I406,0),IF(I406=C407,E406+ROUND((H406-J406)*I406,0),E405+ROUND((H406-J406)*I406,0)))))","v":325189},{"$f":"MIN(K410:L410)","v":0},{"$f":"ROUND(SUM(H408+I408)*M406,0)","v":0},{"$f":"SUM(H408:J408)","v":325189}]
[{"$f":"B408+1","v":150001},null,0.3,{"$f":"B408","v":150000},{"$f":"IF(J406=0,0,E408)","v":19000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H403","v":0},{"$f":"IF(H406>H410,H406-H410,0)","v":1170630},{"$f":"IF(I410>0,ROUND(I410*I406,0),0)","v":351189},{"$f":"I410-J410","v":819441},{"$f":"IF(H408>0,ROUND(H408*L406,0),0)","v":0},{"$f":"IF(K410>L410,0,L410-K410)","v":0}]
[null,null,1999,{"$f":"C411+1","v":2000},null,"1999-00"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C411","v":1999},{"$f":"D411","v":2000}]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":1170630},{"$f":"VLOOKUP(H414,A414:C418,3)","v":0.3},{"$f":"INDEX(D414:D418,MATCH(I414,C414:C418,0))","v":150000},{"$f":"INDEX(E414:E418,MATCH(I414,C414:C418,0))","v":19000},{"$f":"IF(H414>H418,VLOOKUP(H414,A414:F418,6),0)","v":0.1},{"$f":"VLOOKUP(H414,A414:G418,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B414,IF($E$3=\"Female\",B421,IF($E$3=\"Senior Citizen\",B428,B435)))","v":50000},0]
[{"$f":"B414+1","v":50001},60000,0.1,{"$f":"B414","v":50000},{"$f":"(B415-B414)*C415","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O414+1","v":50001},60000,0.1]
[{"$f":"B415+1","v":60001},150000,0.2,{"$f":"B415","v":60000},{"$f":"E415+(B416-B415)*C416","v":19000},0.1,0,{"$f":"IF(I414=C418,E417+ROUND((H414-J414),0)*I414,IF(I414=C417,E416+ROUND((H414-J414)*I414,0),IF(I414=C416,E415+ROUND((H414-J414)*I414,0),IF(I414=C415,E414+ROUND((H414-J414)*I414,0),E413+ROUND((H414-J414)*I414,0)))))","v":325189},{"$f":"MIN(K418:L418)","v":32519},{"$f":"ROUND(SUM(H416+I416)*M414,0)","v":0},{"$f":"SUM(H416:J416)","v":357708},null,null,{"$f":"O415+1","v":60001},150000,0.2]
[{"$f":"B416+1","v":150001},null,0.3,{"$f":"B416","v":150000},{"$f":"IF(J414=0,0,E416)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O416+1","v":150001},0,0.3]
["Surcharge Limit",null,null,60000,null,null,null,60000,{"$f":"IF(H414>H418,H414-H418,0)","v":1110630},{"$f":"IF(I418>0,ROUND(I418*I414,0),0)","v":333189},{"$f":"I418-J418","v":777441},{"$f":"IF(H416>0,ROUND(H416*L414,0),0)","v":32519},{"$f":"IF(K418>L418,0,L418-K418)","v":0},{"$f":"O417+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H416,IF($E$3=\"Female\",H423,IF($E$3=\"Senior Citizen\",H430,H437)))","v":325189}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I416,IF($E$3=\"Female\",I423,IF($E$3=\"Senior Citizen\",I430,I437)))","v":32519}]
[0,50000,0,0,0,0,0,{"$f":"H414","v":1170630},{"$f":"VLOOKUP(H421,A421:C425,3)","v":0.3},{"$f":"INDEX(D421:D425,MATCH(I421,C421:C425,0))","v":150000},{"$f":"INDEX(E421:E425,MATCH(I421,C421:C425,0))","v":19000},{"$f":"IF(H421>H425,VLOOKUP(H421,A421:F425,6),0)","v":0.1},{"$f":"VLOOKUP(H421,A421:G425,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J416,IF($E$3=\"Female\",J423,IF($E$3=\"Senior Citizen\",J430,J437)))","v":0}]
[{"$f":"B421+1","v":50001},60000,0.1,{"$f":"B421","v":50000},{"$f":"(B422-B421)*C422","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K416,IF($E$3=\"Female\",K423,IF($E$3=\"Senior Citizen\",K430,K437)))","v":357708}]
[{"$f":"B422+1","v":60001},150000,0.2,{"$f":"B422","v":60000},{"$f":"E422+(B423-B422)*C423","v":19000},0.1,0,{"$f":"IF(I421=C425,E424+ROUND((H421-J421),0)*I421,IF(I421=C424,E423+ROUND((H421-J421)*I421,0),IF(I421=C423,E422+ROUND((H421-J421)*I421,0),IF(I421=C422,E421+ROUND((H421-J421)*I421,0),E420+ROUND((H421-J421)*I421,0)))))","v":325189},{"$f":"MIN(K425:L425)","v":32519},{"$f":"ROUND(SUM(H423+I423)*M421,0)","v":0},{"$f":"SUM(H423:J423)","v":357708},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A413,IF($E$3=\"Female\",A420,IF($E$3=\"Senior Citizen\",A427,A434)))","v":"Not defined"}]
[{"$f":"B423+1","v":150001},null,0.3,{"$f":"B423","v":150000},{"$f":"IF(J421=0,0,E423)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M418,IF($E$3=\"Female\",M425,IF($E$3=\"Senior Citizen\",M432,M439)))","v":0}]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H418","v":60000},{"$f":"IF(H421>H425,H421-H425,0)","v":1110630},{"$f":"IF(I425>0,ROUND(I425*I421,0),0)","v":333189},{"$f":"I425-J425","v":777441},{"$f":"IF(H423>0,ROUND(H423*L421,0),0)","v":32519},{"$f":"IF(K425>L425,0,L425-K425)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K416,IF($E$3=\"Female\",K423,IF($E$3=\"Senior Citizen\",K430,K437)))","v":357708}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H414","v":1170630},{"$f":"VLOOKUP(H428,A428:C432,3)","v":0.3},{"$f":"INDEX(D428:D432,MATCH(I428,C428:C432,0))","v":150000},{"$f":"INDEX(E428:E432,MATCH(I428,C428:C432,0))","v":19000},{"$f":"IF(H428>H432,VLOOKUP(H428,A428:F432,6),0)","v":0.1},{"$f":"VLOOKUP(H428,A428:G432,7)","v":0}]
[{"$f":"B428+1","v":50001},60000,0.1,{"$f":"B428","v":50000},{"$f":"(B429-B428)*C429","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B429+1","v":60001},150000,0.2,{"$f":"B429","v":60000},{"$f":"E429+(B430-B429)*C430","v":19000},0.1,0,{"$f":"IF(I428=C432,E431+ROUND((H428-J428),0)*I428,IF(I428=C431,E430+ROUND((H428-J428)*I428,0),IF(I428=C430,E429+ROUND((H428-J428)*I428,0),IF(I428=C429,E428+ROUND((H428-J428)*I428,0),E427+ROUND((H428-J428)*I428,0)))))","v":325189},{"$f":"MIN(K432:L432)","v":32519},{"$f":"ROUND(SUM(H430+I430)*M428,0)","v":0},{"$f":"SUM(H430:J430)","v":357708}]
[{"$f":"B430+1","v":150001},null,0.3,{"$f":"B430","v":150000},{"$f":"IF(J428=0,0,E430)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H425","v":60000},{"$f":"IF(H428>H432,H428-H432,0)","v":1110630},{"$f":"IF(I432>0,ROUND(I432*I428,0),0)","v":333189},{"$f":"I432-J432","v":777441},{"$f":"IF(H430>0,ROUND(H430*L428,0),0)","v":32519},{"$f":"IF(K432>L432,0,L432-K432)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H414","v":1170630},{"$f":"VLOOKUP(H435,A435:C439,3)","v":0.3},{"$f":"INDEX(D435:D439,MATCH(I435,C435:C439,0))","v":150000},{"$f":"INDEX(E435:E439,MATCH(I435,C435:C439,0))","v":19000},{"$f":"IF(H435>H439,VLOOKUP(H435,A435:F439,6),0)","v":0.1},{"$f":"VLOOKUP(H435,A435:G439,7)","v":0}]
[{"$f":"B435+1","v":50001},60000,0.1,{"$f":"B435","v":50000},{"$f":"(B436-B435)*C436","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B436+1","v":60001},150000,0.2,{"$f":"B436","v":60000},{"$f":"E436+(B437-B436)*C437","v":19000},0.1,0,{"$f":"IF(I435=C439,E438+ROUND((H435-J435),0)*I435,IF(I435=C438,E437+ROUND((H435-J435)*I435,0),IF(I435=C437,E436+ROUND((H435-J435)*I435,0),IF(I435=C436,E435+ROUND((H435-J435)*I435,0),E434+ROUND((H435-J435)*I435,0)))))","v":325189},{"$f":"MIN(K439:L439)","v":32519},{"$f":"ROUND(SUM(H437+I437)*M435,0)","v":0},{"$f":"SUM(H437:J437)","v":357708}]
[{"$f":"B437+1","v":150001},null,0.3,{"$f":"B437","v":150000},{"$f":"IF(J435=0,0,E437)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H432","v":60000},{"$f":"IF(H435>H439,H435-H439,0)","v":1110630},{"$f":"IF(I439>0,ROUND(I439*I435,0),0)","v":333189},{"$f":"I439-J439","v":777441},{"$f":"IF(H437>0,ROUND(H437*L435,0),0)","v":32519},{"$f":"IF(K439>L439,0,L439-K439)","v":0}]
[null,null,2000,{"$f":"C440+1","v":2001},null,"2000-01"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C440","v":2000},{"$f":"D440","v":2001}]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":1170630},{"$f":"VLOOKUP(H443,A443:C447,3)","v":0.3},{"$f":"INDEX(D443:D447,MATCH(I443,C443:C447,0))","v":150000},{"$f":"INDEX(E443:E447,MATCH(I443,C443:C447,0))","v":19000},{"$f":"IF(H443>H447,VLOOKUP(H443,A443:F447,6),0)","v":0.17},{"$f":"VLOOKUP(H443,A443:G447,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B443,IF($E$3=\"Female\",B450,IF($E$3=\"Senior Citizen\",B457,B464)))","v":50000},0]
[{"$f":"B443+1","v":50001},60000,0.1,{"$f":"B443","v":50000},{"$f":"(B444-B443)*C444","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O443+1","v":50001},60000,0.1]
[{"$f":"B444+1","v":60001},150000,0.2,{"$f":"B444","v":60000},{"$f":"E444+(B445-B444)*C445","v":19000},0.12,0,{"$f":"IF(I443=C447,E446+ROUND((H443-J443),0)*I443,IF(I443=C446,E445+ROUND((H443-J443)*I443,0),IF(I443=C445,E444+ROUND((H443-J443)*I443,0),IF(I443=C444,E443+ROUND((H443-J443)*I443,0),E442+ROUND((H443-J443)*I443,0)))))","v":325189},{"$f":"MIN(K447:L447)","v":55282},{"$f":"ROUND(SUM(H445+I445)*M443,0)","v":0},{"$f":"SUM(H445:J445)","v":380471},null,null,{"$f":"O444+1","v":60001},150000,0.2]
[{"$f":"B445+1","v":150001},null,0.3,{"$f":"B445","v":150000},{"$f":"IF(J443=0,0,E445)","v":19000},0.17,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O445+1","v":150001},0,0.3]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"IF(H443>150000,150000,60000)","v":150000},{"$f":"IF(H443>H447,H443-H447,0)","v":1020630},{"$f":"IF(I447>0,ROUND(I447*I443,0),0)","v":306189},{"$f":"I447-J447","v":714441},{"$f":"IF(H445>0,ROUND(H445*L443,0),0)","v":55282},{"$f":"IF(K447>L447,0,L447-K447)","v":0},{"$f":"O446+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H445,IF($E$3=\"Female\",H452,IF($E$3=\"Senior Citizen\",H459,H466)))","v":325189}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I445,IF($E$3=\"Female\",I452,IF($E$3=\"Senior Citizen\",I459,I466)))","v":55282}]
[0,50000,0,0,0,0,0,{"$f":"H443","v":1170630},{"$f":"VLOOKUP(H450,A450:C454,3)","v":0.3},{"$f":"INDEX(D450:D454,MATCH(I450,C450:C454,0))","v":150000},{"$f":"INDEX(E450:E454,MATCH(I450,C450:C454,0))","v":19000},{"$f":"IF(H450>H454,VLOOKUP(H450,A450:F454,6),0)","v":0.17},{"$f":"VLOOKUP(H450,A450:G454,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J445,IF($E$3=\"Female\",J452,IF($E$3=\"Senior Citizen\",J459,J466)))","v":0}]
[{"$f":"B450+1","v":50001},60000,0.1,{"$f":"B450","v":50000},{"$f":"(B451-B450)*C451","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K445,IF($E$3=\"Female\",K452,IF($E$3=\"Senior Citizen\",K459,K466)))","v":380471}]
[{"$f":"B451+1","v":60001},150000,0.2,{"$f":"B451","v":60000},{"$f":"E451+(B452-B451)*C452","v":19000},0.12,0,{"$f":"IF(I450=C454,E453+ROUND((H450-J450),0)*I450,IF(I450=C453,E452+ROUND((H450-J450)*I450,0),IF(I450=C452,E451+ROUND((H450-J450)*I450,0),IF(I450=C451,E450+ROUND((H450-J450)*I450,0),E449+ROUND((H450-J450)*I450,0)))))","v":325189},{"$f":"MIN(K454:L454)","v":55282},{"$f":"ROUND(SUM(H452+I452)*M450,0)","v":0},{"$f":"SUM(H452:J452)","v":380471},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A442,IF($E$3=\"Female\",A449,IF($E$3=\"Senior Citizen\",A456,A463)))","v":"(below 65 years)"}]
[{"$f":"B452+1","v":150001},null,0.3,{"$f":"B452","v":150000},{"$f":"IF(J450=0,0,E452)","v":19000},0.17,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M447,IF($E$3=\"Female\",M454,IF($E$3=\"Senior Citizen\",M461,M468)))","v":0}]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"IF(H450>150000,150000,60000)","v":150000},{"$f":"IF(H450>H454,H450-H454,0)","v":1020630},{"$f":"IF(I454>0,ROUND(I454*I450,0),0)","v":306189},{"$f":"I454-J454","v":714441},{"$f":"IF(H452>0,ROUND(H452*L450,0),0)","v":55282},{"$f":"IF(K454>L454,0,L454-K454)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K445,IF($E$3=\"Female\",K452,IF($E$3=\"Senior Citizen\",K459,K466)))","v":380471}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 65 years)"]
[0,50000,0,0,0,0,0,{"$f":"H443","v":1170630},{"$f":"VLOOKUP(H457,A457:C461,3)","v":0.3},{"$f":"INDEX(D457:D461,MATCH(I457,C457:C461,0))","v":150000},{"$f":"INDEX(E457:E461,MATCH(I457,C457:C461,0))","v":19000},{"$f":"IF(H457>H461,VLOOKUP(H457,A457:F461,6),0)","v":0.17},{"$f":"VLOOKUP(H457,A457:G461,7)","v":0}]
[{"$f":"B457+1","v":50001},60000,0.1,{"$f":"B457","v":50000},{"$f":"(B458-B457)*C458","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B458+1","v":60001},150000,0.2,{"$f":"B458","v":60000},{"$f":"E458+(B459-B458)*C459","v":19000},0.12,0,{"$f":"IF(I457=C461,E460+ROUND((H457-J457),0)*I457,IF(I457=C460,E459+ROUND((H457-J457)*I457,0),IF(I457=C459,E458+ROUND((H457-J457)*I457,0),IF(I457=C458,E457+ROUND((H457-J457)*I457,0),E456+ROUND((H457-J457)*I457,0)))))","v":325189},{"$f":"MIN(K461:L461)","v":55282},{"$f":"ROUND(SUM(H459+I459)*M457,0)","v":0},{"$f":"SUM(H459:J459)","v":380471}]
[{"$f":"B459+1","v":150001},null,0.3,{"$f":"B459","v":150000},{"$f":"IF(J457=0,0,E459)","v":19000},0.17,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"IF(H457>150000,150000,60000)","v":150000},{"$f":"IF(H457>H461,H457-H461,0)","v":1020630},{"$f":"IF(I461>0,ROUND(I461*I457,0),0)","v":306189},{"$f":"I461-J461","v":714441},{"$f":"IF(H459>0,ROUND(H459*L457,0),0)","v":55282},{"$f":"IF(K461>L461,0,L461-K461)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H457","v":1170630},{"$f":"VLOOKUP(H464,A464:C468,3)","v":0.3},{"$f":"INDEX(D464:D468,MATCH(I464,C464:C468,0))","v":150000},{"$f":"INDEX(E464:E468,MATCH(I464,C464:C468,0))","v":19000},{"$f":"IF(H464>H468,VLOOKUP(H464,A464:F468,6),0)","v":0.17},{"$f":"VLOOKUP(H464,A464:G468,7)","v":0}]
[{"$f":"B464+1","v":50001},60000,0.1,{"$f":"B464","v":50000},{"$f":"(B465-B464)*C465","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B465+1","v":60001},150000,0.2,{"$f":"B465","v":60000},{"$f":"E465+(B466-B465)*C466","v":19000},0.12,0,{"$f":"IF(I464=C468,E467+ROUND((H464-J464),0)*I464,IF(I464=C467,E466+ROUND((H464-J464)*I464,0),IF(I464=C466,E465+ROUND((H464-J464)*I464,0),IF(I464=C465,E464+ROUND((H464-J464)*I464,0),E463+ROUND((H464-J464)*I464,0)))))","v":325189},{"$f":"MIN(K468:L468)","v":55282},{"$f":"ROUND(SUM(H466+I466)*M464,0)","v":0},{"$f":"SUM(H466:J466)","v":380471}]
[{"$f":"B466+1","v":150001},null,0.3,{"$f":"B466","v":150000},{"$f":"IF(J464=0,0,E466)","v":19000},0.17,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"IF(H464>150000,150000,60000)","v":150000},{"$f":"IF(H464>H468,H464-H468,0)","v":1020630},{"$f":"IF(I468>0,ROUND(I468*I464,0),0)","v":306189},{"$f":"I468-J468","v":714441},{"$f":"IF(H466>0,ROUND(H466*L464,0),0)","v":55282},{"$f":"IF(K468>L468,0,L468-K468)","v":0}]
[null,null,2001,{"$f":"C469+1","v":2002},null,"2001-02"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C469","v":2001},{"$f":"D469","v":2002}]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":1170630},{"$f":"VLOOKUP(H472,A472:C476,3)","v":0.3},{"$f":"INDEX(D472:D476,MATCH(I472,C472:C476,0))","v":150000},{"$f":"INDEX(E472:E476,MATCH(I472,C472:C476,0))","v":19000},{"$f":"IF(H472>H476,VLOOKUP(H472,A472:F476,6),0)","v":0.02},{"$f":"VLOOKUP(H472,A472:G476,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B472,IF($E$3=\"Female\",B479,IF($E$3=\"Senior Citizen\",B486,B493)))","v":50000},0]
[{"$f":"B472+1","v":50001},60000,0.1,{"$f":"B472","v":50000},{"$f":"(B473-B472)*C473","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O472+1","v":50001},60000,0.1]
[{"$f":"B473+1","v":60001},150000,0.2,{"$f":"B473","v":60000},{"$f":"E473+(B474-B473)*C474","v":19000},0.02,0,{"$f":"IF(I472=C476,E475+ROUND((H472-J472),0)*I472,IF(I472=C475,E474+ROUND((H472-J472)*I472,0),IF(I472=C474,E473+ROUND((H472-J472)*I472,0),IF(I472=C473,E472+ROUND((H472-J472)*I472,0),E471+ROUND((H472-J472)*I472,0)))))","v":325189},{"$f":"MIN(K476:L476)","v":6504},{"$f":"ROUND(SUM(H474+I474)*M472,0)","v":0},{"$f":"SUM(H474:J474)","v":331693},null,null,{"$f":"O473+1","v":60001},150000,0.2]
[{"$f":"B474+1","v":150001},null,0.3,{"$f":"B474","v":150000},{"$f":"IF(J472=0,0,E474)","v":19000},0.02,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O474+1","v":150001},0,0.3]
["Surcharge Limit",null,null,60000,null,null,null,60000,{"$f":"IF(H472>H476,H472-H476,0)","v":1110630},{"$f":"IF(I476>0,ROUND(I476*I472,0),0)","v":333189},{"$f":"I476-J476","v":777441},{"$f":"IF(H474>0,ROUND(H474*L472,0),0)","v":6504},{"$f":"IF(K476>L476,0,L476-K476)","v":0},{"$f":"O475+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H474,IF($E$3=\"Female\",H481,IF($E$3=\"Senior Citizen\",H488,H495)))","v":325189}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I474,IF($E$3=\"Female\",I481,IF($E$3=\"Senior Citizen\",I488,I495)))","v":6504}]
[0,50000,0,0,0,0,0,{"$f":"H472","v":1170630},{"$f":"VLOOKUP(H479,A479:C483,3)","v":0.3},{"$f":"INDEX(D479:D483,MATCH(I479,C479:C483,0))","v":150000},{"$f":"INDEX(E479:E483,MATCH(I479,C479:C483,0))","v":19000},{"$f":"IF(H479>H483,VLOOKUP(H479,A479:F483,6),0)","v":0.02},{"$f":"VLOOKUP(H479,A479:G483,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J474,IF($E$3=\"Female\",J481,IF($E$3=\"Senior Citizen\",J488,J495)))","v":0}]
[{"$f":"B479+1","v":50001},60000,0.1,{"$f":"B479","v":50000},{"$f":"(B480-B479)*C480","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K474,IF($E$3=\"Female\",K481,IF($E$3=\"Senior Citizen\",K488,K495)))","v":331693}]
[{"$f":"B480+1","v":60001},150000,0.2,{"$f":"B480","v":60000},{"$f":"E480+(B481-B480)*C481","v":19000},0.02,0,{"$f":"IF(I479=C483,E482+ROUND((H479-J479),0)*I479,IF(I479=C482,E481+ROUND((H479-J479)*I479,0),IF(I479=C481,E480+ROUND((H479-J479)*I479,0),IF(I479=C480,E479+ROUND((H479-J479)*I479,0),E478+ROUND((H479-J479)*I479,0)))))","v":325189},{"$f":"MIN(K483:L483)","v":6504},{"$f":"ROUND(SUM(H481+I481)*M479,0)","v":0},{"$f":"SUM(H481:J481)","v":331693},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A471,IF($E$3=\"Female\",A478,IF($E$3=\"Senior Citizen\",A485,A492)))","v":"(below 65 years)"}]
[{"$f":"B481+1","v":150001},null,0.3,{"$f":"B481","v":150000},{"$f":"IF(J479=0,0,E481)","v":19000},0.02,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M476,IF($E$3=\"Female\",M483,IF($E$3=\"Senior Citizen\",M490,M497)))","v":0}]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H476","v":60000},{"$f":"IF(H479>H483,H479-H483,0)","v":1110630},{"$f":"IF(I483>0,ROUND(I483*I479,0),0)","v":333189},{"$f":"I483-J483","v":777441},{"$f":"IF(H481>0,ROUND(H481*L479,0),0)","v":6504},{"$f":"IF(K483>L483,0,L483-K483)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K474,IF($E$3=\"Female\",K481,IF($E$3=\"Senior Citizen\",K488,K495)))","v":331693}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 65 years)"]
[0,50000,0,0,0,0,0,{"$f":"H472","v":1170630},{"$f":"VLOOKUP(H486,A486:C490,3)","v":0.3},{"$f":"INDEX(D486:D490,MATCH(I486,C486:C490,0))","v":150000},{"$f":"INDEX(E486:E490,MATCH(I486,C486:C490,0))","v":19000},{"$f":"IF(H486>H490,VLOOKUP(H486,A486:F490,6),0)","v":0.1},{"$f":"VLOOKUP(H486,A486:G490,7)","v":0}]
[{"$f":"B486+1","v":50001},60000,0.1,{"$f":"B486","v":50000},{"$f":"(B487-B486)*C487","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B487+1","v":60001},150000,0.2,{"$f":"B487","v":60000},{"$f":"E487+(B488-B487)*C488","v":19000},0.1,0,{"$f":"IF(I486=C490,E489+ROUND((H486-J486),0)*I486,IF(I486=C489,E488+ROUND((H486-J486)*I486,0),IF(I486=C488,E487+ROUND((H486-J486)*I486,0),IF(I486=C487,E486+ROUND((H486-J486)*I486,0),E485+ROUND((H486-J486)*I486,0)))))","v":325189},{"$f":"MIN(K490:L490)","v":32519},{"$f":"ROUND(SUM(H488+I488)*M486,0)","v":0},{"$f":"SUM(H488:J488)","v":357708}]
[{"$f":"B488+1","v":150001},null,0.3,{"$f":"B488","v":150000},{"$f":"IF(J486=0,0,E488)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H483","v":60000},{"$f":"IF(H486>H490,H486-H490,0)","v":1110630},{"$f":"IF(I490>0,ROUND(I490*I486,0),0)","v":333189},{"$f":"I490-J490","v":777441},{"$f":"IF(H488>0,ROUND(H488*L486,0),0)","v":32519},{"$f":"IF(K490>L490,0,L490-K490)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H472","v":1170630},{"$f":"VLOOKUP(H493,A493:C497,3)","v":0.3},{"$f":"INDEX(D493:D497,MATCH(I493,C493:C497,0))","v":150000},{"$f":"INDEX(E493:E497,MATCH(I493,C493:C497,0))","v":19000},{"$f":"IF(H493>H497,VLOOKUP(H493,A493:F497,6),0)","v":0.02},{"$f":"VLOOKUP(H493,A493:G497,7)","v":0}]
[{"$f":"B493+1","v":50001},60000,0.1,{"$f":"B493","v":50000},{"$f":"(B494-B493)*C494","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B494+1","v":60001},150000,0.2,{"$f":"B494","v":60000},{"$f":"E494+(B495-B494)*C495","v":19000},0.02,0,{"$f":"IF(I493=C497,E496+ROUND((H493-J493),0)*I493,IF(I493=C496,E495+ROUND((H493-J493)*I493,0),IF(I493=C495,E494+ROUND((H493-J493)*I493,0),IF(I493=C494,E493+ROUND((H493-J493)*I493,0),E492+ROUND((H493-J493)*I493,0)))))","v":325189},{"$f":"MIN(K497:L497)","v":6504},{"$f":"ROUND(SUM(H495+I495)*M493,0)","v":0},{"$f":"SUM(H495:J495)","v":331693}]
[{"$f":"B495+1","v":150001},null,0.3,{"$f":"B495","v":150000},{"$f":"IF(J493=0,0,E495)","v":19000},0.02,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H490","v":60000},{"$f":"IF(H493>H497,H493-H497,0)","v":1110630},{"$f":"IF(I497>0,ROUND(I497*I493,0),0)","v":333189},{"$f":"I497-J497","v":777441},{"$f":"IF(H495>0,ROUND(H495*L493,0),0)","v":6504},{"$f":"IF(K497>L497,0,L497-K497)","v":0}]
[null,null,2002,{"$f":"C498+1","v":2003},null,"2002-03"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C498","v":2002},{"$f":"D498","v":2003}]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":1170630},{"$f":"VLOOKUP(H501,A501:C505,3)","v":0.3},{"$f":"INDEX(D501:D505,MATCH(I501,C501:C505,0))","v":150000},{"$f":"INDEX(E501:E505,MATCH(I501,C501:C505,0))","v":19000},{"$f":"IF(H501>H505,VLOOKUP(H501,A501:F505,6),0)","v":0.05},{"$f":"VLOOKUP(H501,A501:G505,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B501,IF($E$3=\"Female\",B508,IF($E$3=\"Senior Citizen\",B515,B522)))","v":50000},0]
[{"$f":"B501+1","v":50001},60000,0.1,{"$f":"B501","v":50000},{"$f":"(B502-B501)*C502","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O501+1","v":50001},60000,0.1]
[{"$f":"B502+1","v":60001},150000,0.2,{"$f":"B502","v":60000},{"$f":"E502+(B503-B502)*C503","v":19000},0.05,0,{"$f":"IF(I501=C505,E504+ROUND((H501-J501),0)*I501,IF(I501=C504,E503+ROUND((H501-J501)*I501,0),IF(I501=C503,E502+ROUND((H501-J501)*I501,0),IF(I501=C502,E501+ROUND((H501-J501)*I501,0),E500+ROUND((H501-J501)*I501,0)))))","v":325189},{"$f":"MIN(K505:L505)","v":16259},{"$f":"ROUND(SUM(H503+I503)*M501,0)","v":0},{"$f":"SUM(H503:J503)","v":341448},null,null,{"$f":"O502+1","v":60001},150000,0.2]
[{"$f":"B503+1","v":150001},null,0.3,{"$f":"B503","v":150000},{"$f":"IF(J501=0,0,E503)","v":19000},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O503+1","v":150001},0,0.3]
["Surcharge Limit",null,null,60000,null,null,null,60000,{"$f":"IF(H501>H505,H501-H505,0)","v":1110630},{"$f":"IF(I505>0,ROUND(I505*I501,0),0)","v":333189},{"$f":"I505-J505","v":777441},{"$f":"IF(H503>0,ROUND(H503*L501,0),0)","v":16259},{"$f":"IF(K505>L505,0,L505-K505)","v":0},{"$f":"O504+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H503,IF($E$3=\"Female\",H510,IF($E$3=\"Senior Citizen\",H517,H524)))","v":325189}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I503,IF($E$3=\"Female\",I510,IF($E$3=\"Senior Citizen\",I517,I524)))","v":16259}]
[0,50000,0,0,0,0,0,{"$f":"H501","v":1170630},{"$f":"VLOOKUP(H508,A508:C512,3)","v":0.3},{"$f":"INDEX(D508:D512,MATCH(I508,C508:C512,0))","v":150000},{"$f":"INDEX(E508:E512,MATCH(I508,C508:C512,0))","v":19000},{"$f":"IF(H508>H512,VLOOKUP(H508,A508:F512,6),0)","v":0.05},{"$f":"VLOOKUP(H508,A508:G512,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J503,IF($E$3=\"Female\",J510,IF($E$3=\"Senior Citizen\",J517,J524)))","v":0}]
[{"$f":"B508+1","v":50001},60000,0.1,{"$f":"B508","v":50000},{"$f":"(B509-B508)*C509","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K503,IF($E$3=\"Female\",K510,IF($E$3=\"Senior Citizen\",K517,K524)))","v":341448}]
[{"$f":"B509+1","v":60001},150000,0.2,{"$f":"B509","v":60000},{"$f":"E509+(B510-B509)*C510","v":19000},0.05,0,{"$f":"IF(I508=C512,E511+ROUND((H508-J508),0)*I508,IF(I508=C511,E510+ROUND((H508-J508)*I508,0),IF(I508=C510,E509+ROUND((H508-J508)*I508,0),IF(I508=C509,E508+ROUND((H508-J508)*I508,0),E507+ROUND((H508-J508)*I508,0)))))","v":325189},{"$f":"MIN(K512:L512)","v":16259},{"$f":"ROUND(SUM(H510+I510)*M508,0)","v":0},{"$f":"SUM(H510:J510)","v":341448},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A500,IF($E$3=\"Female\",A507,IF($E$3=\"Senior Citizen\",A514,A521)))","v":"(below 65 years)"}]
[{"$f":"B510+1","v":150001},null,0.3,{"$f":"B510","v":150000},{"$f":"IF(J508=0,0,E510)","v":19000},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M505,IF($E$3=\"Female\",M512,IF($E$3=\"Senior Citizen\",M519,M526)))","v":0}]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H505","v":60000},{"$f":"IF(H508>H512,H508-H512,0)","v":1110630},{"$f":"IF(I512>0,ROUND(I512*I508,0),0)","v":333189},{"$f":"I512-J512","v":777441},{"$f":"IF(H510>0,ROUND(H510*L508,0),0)","v":16259},{"$f":"IF(K512>L512,0,L512-K512)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K503,IF($E$3=\"Female\",K510,IF($E$3=\"Senior Citizen\",K517,K524)))","v":341448}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 65 years)"]
[0,50000,0,0,0,0,0,{"$f":"H501","v":1170630},{"$f":"VLOOKUP(H515,A515:C519,3)","v":0.3},{"$f":"INDEX(D515:D519,MATCH(I515,C515:C519,0))","v":150000},{"$f":"INDEX(E515:E519,MATCH(I515,C515:C519,0))","v":19000},{"$f":"IF(H515>H519,VLOOKUP(H515,A515:F519,6),0)","v":0.05},{"$f":"VLOOKUP(H515,A515:G519,7)","v":0}]
[{"$f":"B515+1","v":50001},60000,0.1,{"$f":"B515","v":50000},{"$f":"(B516-B515)*C516","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B516+1","v":60001},150000,0.2,{"$f":"B516","v":60000},{"$f":"E516+(B517-B516)*C517","v":19000},0.05,0,{"$f":"IF(I515=C519,E518+ROUND((H515-J515),0)*I515,IF(I515=C518,E517+ROUND((H515-J515)*I515,0),IF(I515=C517,E516+ROUND((H515-J515)*I515,0),IF(I515=C516,E515+ROUND((H515-J515)*I515,0),E514+ROUND((H515-J515)*I515,0)))))","v":325189},{"$f":"MIN(K519:L519)","v":16259},{"$f":"ROUND(SUM(H517+I517)*M515,0)","v":0},{"$f":"SUM(H517:J517)","v":341448}]
[{"$f":"B517+1","v":150001},null,0.3,{"$f":"B517","v":150000},{"$f":"IF(J515=0,0,E517)","v":19000},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H512","v":60000},{"$f":"IF(H515>H519,H515-H519,0)","v":1110630},{"$f":"IF(I519>0,ROUND(I519*I515,0),0)","v":333189},{"$f":"I519-J519","v":777441},{"$f":"IF(H517>0,ROUND(H517*L515,0),0)","v":16259},{"$f":"IF(K519>L519,0,L519-K519)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H501","v":1170630},{"$f":"VLOOKUP(H522,A522:C526,3)","v":0.3},{"$f":"INDEX(D522:D526,MATCH(I522,C522:C526,0))","v":150000},{"$f":"INDEX(E522:E526,MATCH(I522,C522:C526,0))","v":19000},{"$f":"IF(H522>H526,VLOOKUP(H522,A522:F526,6),0)","v":0.05},{"$f":"VLOOKUP(H522,A522:G526,7)","v":0}]
[{"$f":"B522+1","v":50001},60000,0.1,{"$f":"B522","v":50000},{"$f":"(B523-B522)*C523","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B523+1","v":60001},150000,0.2,{"$f":"B523","v":60000},{"$f":"E523+(B524-B523)*C524","v":19000},0.05,0,{"$f":"IF(I522=C526,E525+ROUND((H522-J522),0)*I522,IF(I522=C525,E524+ROUND((H522-J522)*I522,0),IF(I522=C524,E523+ROUND((H522-J522)*I522,0),IF(I522=C523,E522+ROUND((H522-J522)*I522,0),E521+ROUND((H522-J522)*I522,0)))))","v":325189},{"$f":"MIN(K526:L526)","v":16259},{"$f":"ROUND(SUM(H524+I524)*M522,0)","v":0},{"$f":"SUM(H524:J524)","v":341448}]
[{"$f":"B524+1","v":150001},null,0.3,{"$f":"B524","v":150000},{"$f":"IF(J522=0,0,E524)","v":19000},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H519","v":60000},{"$f":"IF(H522>H526,H522-H526,0)","v":1110630},{"$f":"IF(I526>0,ROUND(I526*I522,0),0)","v":333189},{"$f":"I526-J526","v":777441},{"$f":"IF(H524>0,ROUND(H524*L522,0),0)","v":16259},{"$f":"IF(K526>L526,0,L526-K526)","v":0}]
[null,null,2003,{"$f":"C527+1","v":2004},null,"2003-04"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C527","v":2003},{"$f":"D527","v":2004}]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":1170630},{"$f":"VLOOKUP(H530,A530:C534,3)","v":0.3},{"$f":"INDEX(D530:D534,MATCH(I530,C530:C534,0))","v":150000},{"$f":"INDEX(E530:E534,MATCH(I530,C530:C534,0))","v":19000},{"$f":"IF(H530>H534,VLOOKUP(H530,A530:F534,6),0)","v":0.1},{"$f":"VLOOKUP(H530,A530:G534,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B530,IF($E$3=\"Female\",B537,IF($E$3=\"Senior Citizen\",B544,B551)))","v":50000},0]
[{"$f":"B530+1","v":50001},60000,0.1,{"$f":"B530","v":50000},{"$f":"(B531-B530)*C531","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O530+1","v":50001},60000,0.1]
[{"$f":"B531+1","v":60001},150000,0.2,{"$f":"B531","v":60000},{"$f":"E531+(B532-B531)*C532","v":19000},0.1,0,{"$f":"IF(I530=C534,E533+ROUND((H530-J530),0)*I530,IF(I530=C533,E532+ROUND((H530-J530)*I530,0),IF(I530=C532,E531+ROUND((H530-J530)*I530,0),IF(I530=C531,E530+ROUND((H530-J530)*I530,0),E529+ROUND((H530-J530)*I530,0)))))","v":325189},{"$f":"MIN(K534:L534)","v":32519},{"$f":"ROUND(SUM(H532+I532)*M530,0)","v":0},{"$f":"SUM(H532:J532)","v":357708},null,null,{"$f":"O531+1","v":60001},150000,0.2]
[{"$f":"B532+1","v":150001},null,0.3,{"$f":"B532","v":150000},{"$f":"IF(J530=0,0,E532)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O532+1","v":150001},0,0.3]
["Surcharge Limit",null,null,850000,null,null,null,850000,{"$f":"IF(H530>H534,H530-H534,0)","v":320630},{"$f":"IF(I534>0,ROUND(I534*I530,0),0)","v":96189},{"$f":"I534-J534","v":224441},{"$f":"IF(H532>0,ROUND(H532*L530,0),0)","v":32519},{"$f":"IF(K534>L534,0,L534-K534)","v":0},{"$f":"O533+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H532,IF($E$3=\"Female\",H539,IF($E$3=\"Senior Citizen\",H546,H553)))","v":325189}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I532,IF($E$3=\"Female\",I539,IF($E$3=\"Senior Citizen\",I546,I553)))","v":32519}]
[0,50000,0,0,0,0,0,{"$f":"H530","v":1170630},{"$f":"VLOOKUP(H537,A537:C541,3)","v":0.3},{"$f":"INDEX(D537:D541,MATCH(I537,C537:C541,0))","v":150000},{"$f":"INDEX(E537:E541,MATCH(I537,C537:C541,0))","v":19000},{"$f":"IF(H537>H541,VLOOKUP(H537,A537:F541,6),0)","v":0.1},{"$f":"VLOOKUP(H537,A537:G541,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J532,IF($E$3=\"Female\",J539,IF($E$3=\"Senior Citizen\",J546,J553)))","v":0}]
[{"$f":"B537+1","v":50001},60000,0.1,{"$f":"B537","v":50000},{"$f":"(B538-B537)*C538","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K532,IF($E$3=\"Female\",K539,IF($E$3=\"Senior Citizen\",K546,K553)))","v":357708}]
[{"$f":"B538+1","v":60001},150000,0.2,{"$f":"B538","v":60000},{"$f":"E538+(B539-B538)*C539","v":19000},0.1,0,{"$f":"IF(I537=C541,E540+ROUND((H537-J537),0)*I537,IF(I537=C540,E539+ROUND((H537-J537)*I537,0),IF(I537=C539,E538+ROUND((H537-J537)*I537,0),IF(I537=C538,E537+ROUND((H537-J537)*I537,0),E536+ROUND((H537-J537)*I537,0)))))","v":325189},{"$f":"MIN(K541:L541)","v":32519},{"$f":"ROUND(SUM(H539+I539)*M537,0)","v":0},{"$f":"SUM(H539:J539)","v":357708},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A529,IF($E$3=\"Female\",A536,IF($E$3=\"Senior Citizen\",A543,A550)))","v":"(below 65 years)"}]
[{"$f":"B539+1","v":150001},null,0.3,{"$f":"B539","v":150000},{"$f":"IF(J537=0,0,E539)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M534,IF($E$3=\"Female\",M541,IF($E$3=\"Senior Citizen\",M548,M555)))","v":0}]
["Surcharge Limit",null,null,850000,null,null,null,{"$f":"H534","v":850000},{"$f":"IF(H537>H541,H537-H541,0)","v":320630},{"$f":"IF(I541>0,ROUND(I541*I537,0),0)","v":96189},{"$f":"I541-J541","v":224441},{"$f":"IF(H539>0,ROUND(H539*L537,0),0)","v":32519},{"$f":"IF(K541>L541,0,L541-K541)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K532,IF($E$3=\"Female\",K539,IF($E$3=\"Senior Citizen\",K546,K553)))","v":357708}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 65 years)"]
[0,50000,0,0,0,0,0,{"$f":"H530","v":1170630},{"$f":"VLOOKUP(H544,A544:C548,3)","v":0.3},{"$f":"INDEX(D544:D548,MATCH(I544,C544:C548,0))","v":150000},{"$f":"INDEX(E544:E548,MATCH(I544,C544:C548,0))","v":19000},{"$f":"IF(H544>H548,VLOOKUP(H544,A544:F548,6),0)","v":0.1},{"$f":"VLOOKUP(H544,A544:G548,7)","v":0}]
[{"$f":"B544+1","v":50001},60000,0.1,{"$f":"B544","v":50000},{"$f":"(B545-B544)*C545","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B545+1","v":60001},150000,0.2,{"$f":"B545","v":60000},{"$f":"E545+(B546-B545)*C546","v":19000},0.1,0,{"$f":"IF(I544=C548,E547+ROUND((H544-J544),0)*I544,IF(I544=C547,E546+ROUND((H544-J544)*I544,0),IF(I544=C546,E545+ROUND((H544-J544)*I544,0),IF(I544=C545,E544+ROUND((H544-J544)*I544,0),E543+ROUND((H544-J544)*I544,0)))))","v":325189},{"$f":"MIN(K548:L548)","v":32519},{"$f":"ROUND(SUM(H546+I546)*M544,0)","v":0},{"$f":"SUM(H546:J546)","v":357708}]
[{"$f":"B546+1","v":150001},null,0.3,{"$f":"B546","v":150000},{"$f":"IF(J544=0,0,E546)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,850000,null,null,null,{"$f":"H541","v":850000},{"$f":"IF(H544>H548,H544-H548,0)","v":320630},{"$f":"IF(I548>0,ROUND(I548*I544,0),0)","v":96189},{"$f":"I548-J548","v":224441},{"$f":"IF(H546>0,ROUND(H546*L544,0),0)","v":32519},{"$f":"IF(K548>L548,0,L548-K548)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H530","v":1170630},{"$f":"VLOOKUP(H551,A551:C555,3)","v":0.3},{"$f":"INDEX(D551:D555,MATCH(I551,C551:C555,0))","v":150000},{"$f":"INDEX(E551:E555,MATCH(I551,C551:C555,0))","v":19000},{"$f":"IF(H551>H555,VLOOKUP(H551,A551:F555,6),0)","v":0.1},{"$f":"VLOOKUP(H551,A551:G555,7)","v":0}]
[{"$f":"B551+1","v":50001},60000,0.1,{"$f":"B551","v":50000},{"$f":"(B552-B551)*C552","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B552+1","v":60001},150000,0.2,{"$f":"B552","v":60000},{"$f":"E552+(B553-B552)*C553","v":19000},0.1,0,{"$f":"IF(I551=C555,E554+ROUND((H551-J551),0)*I551,IF(I551=C554,E553+ROUND((H551-J551)*I551,0),IF(I551=C553,E552+ROUND((H551-J551)*I551,0),IF(I551=C552,E551+ROUND((H551-J551)*I551,0),E550+ROUND((H551-J551)*I551,0)))))","v":325189},{"$f":"MIN(K555:L555)","v":32519},{"$f":"ROUND(SUM(H553+I553)*M551,0)","v":0},{"$f":"SUM(H553:J553)","v":357708}]
[{"$f":"B553+1","v":150001},null,0.3,{"$f":"B553","v":150000},{"$f":"IF(J551=0,0,E553)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,850000,null,null,null,{"$f":"H548","v":850000},{"$f":"IF(H551>H555,H551-H555,0)","v":320630},{"$f":"IF(I555>0,ROUND(I555*I551,0),0)","v":96189},{"$f":"I555-J555","v":224441},{"$f":"IF(H553>0,ROUND(H553*L551,0),0)","v":32519},{"$f":"IF(K555>L555,0,L555-K555)","v":0}]
[null,null,2004,{"$f":"C556+1","v":2005},null,"2004-05"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,null,null,null,null,null,null,null,null,null,null,null,2004,{"$f":"AC557+1","v":2005},null,"2004-05"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C556","v":2004},{"$f":"D556","v":2005},null,null,null,null,null,null,null,null,null,null,"Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":1170630},{"$f":"VLOOKUP(H559,A559:C563,3)","v":0.3},{"$f":"INDEX(D559:D563,MATCH(I559,C559:C563,0))","v":150000},{"$f":"INDEX(E559:E563,MATCH(I559,C559:C563,0))","v":19000},{"$f":"IF(H559>H563,VLOOKUP(H559,A559:F563,6),0)","v":0.1},{"$f":"VLOOKUP(H559,A559:G563,7)","v":0.02},0,{"$f":"IF($E$3=\"Male\",B559,IF($E$3=\"Female\",B566,IF($E$3=\"Senior Citizen\",B573,B580)))","v":50000},0,null,null,null,null,null,null,null,null,null,null,"(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"AC557","v":2004},{"$f":"AD557","v":2005}]
[{"$f":"B559+1","v":50001},60000,0.1,{"$f":"B559","v":50000},{"$f":"(B560-B559)*C560","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O559+1","v":50001},60000,0.1,null,null,null,null,null,null,null,null,null,null,0,50000,0,0,0,0,0,{"$f":"$E$4","v":1170630},{"$f":"VLOOKUP(AH560,AA560:AC564,3)","v":0.3},{"$f":"INDEX(AD560:AD564,MATCH(AI560,AC560:AC564,0))","v":150000},{"$f":"INDEX(AE560:AE564,MATCH(AI560,AC560:AC564,0))","v":19000},{"$f":"IF(AH560>AH564,VLOOKUP(AH560,AA560:AF564,6),0)","v":0.1},{"$f":"VLOOKUP(AH560,AA560:AG564,7)","v":0.02},0,{"$f":"IF($E$3=\"Male\",AB560,IF($E$3=\"Female\",AB567,IF($E$3=\"Senior Citizen\",AB574,AB581)))","v":50000},0]
[{"$f":"B560+1","v":60001},150000,0.2,{"$f":"B560","v":60000},{"$f":"E560+(B561-B560)*C561","v":19000},0.1,0.02,{"$f":"IF(I559=C563,E562+ROUND((H559-J559),0)*I559,IF(I559=C562,E561+ROUND((H559-J559)*I559,0),IF(I559=C561,E560+ROUND((H559-J559)*I559,0),IF(I559=C560,E559+ROUND((H559-J559)*I559,0),E558+ROUND((H559-J559)*I559,0)))))-$AP$577","v":325189},{"$f":"MIN(K563:L563)","v":32519},{"$f":"ROUND(SUM(H561+I561)*M559,0)","v":7154},{"$f":"SUM(H561:J561)","v":364862},null,null,{"$f":"O560+1","v":60001},150000,0.2,null,null,null,null,null,null,null,null,null,null,{"$f":"AB560+1","v":50001},60000,0.1,{"$f":"AB560","v":50000},{"$f":"(AB561-AB560)*AC561","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"AO560+1","v":50001},60000,0.1]
[{"$f":"B561+1","v":150001},null,0.3,{"$f":"B561","v":150000},{"$f":"IF(J559=0,0,E561)","v":19000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O561+1","v":150001},0,0.3,null,null,null,null,null,null,null,null,null,null,{"$f":"AB561+1","v":60001},150000,0.2,{"$f":"AB561","v":60000},{"$f":"AE561+(AB562-AB561)*AC562","v":19000},0.1,0.02,{"$f":"IF(AI560=AC564,AE563+ROUND((AH560-AJ560),0)*AI560,IF(AI560=AC563,AE562+ROUND((AH560-AJ560)*AI560,0),IF(AI560=AC562,AE561+ROUND((AH560-AJ560)*AI560,0),IF(AI560=AC561,AE560+ROUND((AH560-AJ560)*AI560,0),AE559+ROUND((AH560-AJ560)*AI560,0)))))","v":325189},{"$f":"MIN(AK564:AL564)","v":32519},{"$f":"ROUND(SUM(AH562+AI562)*AM560,0)","v":7154},{"$f":"SUM(AH562:AJ562)","v":364862},null,null,{"$f":"AO561+1","v":60001},150000,0.2]
["Surcharge Limit",null,null,850000,null,null,null,850000,{"$f":"IF(H559>H563,H559-H563,0)","v":320630},{"$f":"IF(I563>0,ROUND(I563*I559,0),0)","v":96189},{"$f":"I563-J563","v":224441},{"$f":"IF(H561>0,ROUND(H561*L559,0),0)","v":32519},{"$f":"IF(K563>L563,0,L563-K563)","v":0},{"$f":"O562+1","v":1},0,0,null,null,null,null,null,null,null,null,null,null,{"$f":"AB562+1","v":150001},null,0.3,{"$f":"AB562","v":150000},{"$f":"IF(AJ560=0,0,AE562)","v":19000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"AO562+1","v":150001},0,0.3]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H561,IF($E$3=\"Female\",H568,IF($E$3=\"Senior Citizen\",H575,H582)))","v":325189},null,null,null,null,null,null,null,null,null,null,"Surcharge Limit",null,null,850000,null,null,null,850000,{"$f":"IF(AH560>AH564,AH560-AH564,0)","v":320630},{"$f":"IF(AI564>0,ROUND(AI564*AI560,0),0)","v":96189},{"$f":"AI564-AJ564","v":224441},{"$f":"IF(AH562>0,ROUND(AH562*AL560,0),0)","v":32519},{"$f":"IF(AK564>AL564,0,AL564-AK564)","v":0},{"$f":"AO563+1","v":1},0,0]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I561,IF($E$3=\"Female\",I568,IF($E$3=\"Senior Citizen\",I575,I582)))","v":32519},null,null,null,null,null,null,null,null,null,null,"Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",AH562,IF($E$3=\"Female\",AH569,IF($E$3=\"Senior Citizen\",AH576,AH583)))","v":325189}]
[0,50000,0,0,0,0,0,{"$f":"H559","v":1170630},{"$f":"VLOOKUP(H566,A566:C570,3)","v":0.3},{"$f":"INDEX(D566:D570,MATCH(I566,C566:C570,0))","v":150000},{"$f":"INDEX(E566:E570,MATCH(I566,C566:C570,0))","v":19000},{"$f":"IF(H566>H570,VLOOKUP(H566,A566:F570,6),0)","v":0.1},{"$f":"VLOOKUP(H566,A566:G570,7)","v":0.02},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J561,IF($E$3=\"Female\",J568,IF($E$3=\"Senior Citizen\",J575,J582)))","v":7154},null,null,null,null,null,null,null,null,null,null,"(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",AI562,IF($E$3=\"Female\",AI569,IF($E$3=\"Senior Citizen\",AI576,AI583)))","v":32519}]
[{"$f":"B566+1","v":50001},60000,0.1,{"$f":"B566","v":50000},{"$f":"(B567-B566)*C567","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K561,IF($E$3=\"Female\",K568,IF($E$3=\"Senior Citizen\",K575,K582)))","v":364862},null,null,null,null,null,null,null,null,null,null,0,50000,0,0,0,0,0,{"$f":"AH560","v":1170630},{"$f":"VLOOKUP(AH567,AA567:AC571,3)","v":0.3},{"$f":"INDEX(AD567:AD571,MATCH(AI567,AC567:AC571,0))","v":150000},{"$f":"INDEX(AE567:AE571,MATCH(AI567,AC567:AC571,0))","v":19000},{"$f":"IF(AH567>AH571,VLOOKUP(AH567,AA567:AF571,6),0)","v":0.1},{"$f":"VLOOKUP(AH567,AA567:AG571,7)","v":0.02},"E. CESS",null,{"$f":"IF($E$3=\"Male\",AJ562,IF($E$3=\"Female\",AJ569,IF($E$3=\"Senior Citizen\",AJ576,AJ583)))","v":7154}]
[{"$f":"B567+1","v":60001},150000,0.2,{"$f":"B567","v":60000},{"$f":"E567+(B568-B567)*C568","v":19000},0.1,0.02,{"$f":"IF(I566=C570,E569+ROUND((H566-J566),0)*I566,IF(I566=C569,E568+ROUND((H566-J566)*I566,0),IF(I566=C568,E567+ROUND((H566-J566)*I566,0),IF(I566=C567,E566+ROUND((H566-J566)*I566,0),E565+ROUND((H566-J566)*I566,0)))))-$AP$577","v":325189},{"$f":"MIN(K570:L570)","v":32519},{"$f":"ROUND(SUM(H568+I568)*M566,0)","v":7154},{"$f":"SUM(H568:J568)","v":364862},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A558,IF($E$3=\"Female\",A565,IF($E$3=\"Senior Citizen\",A572,A579)))","v":"(below 65 years)"},null,null,null,null,null,null,null,null,null,null,{"$f":"AB567+1","v":50001},60000,0.1,{"$f":"AB567","v":50000},{"$f":"(AB568-AB567)*AC568","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",AK562,IF($E$3=\"Female\",AK569,IF($E$3=\"Senior Citizen\",AK576,AK583)))","v":364862}]
[{"$f":"B568+1","v":150001},null,0.3,{"$f":"B568","v":150000},{"$f":"IF(J566=0,0,E568)","v":19000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M563,IF($E$3=\"Female\",M570,IF($E$3=\"Senior Citizen\",M577,M584)))","v":0},null,null,null,null,null,null,null,null,null,null,{"$f":"AB568+1","v":60001},150000,0.2,{"$f":"AB568","v":60000},{"$f":"AE568+(AB569-AB568)*AC569","v":19000},0.1,0.02,{"$f":"IF(AI567=AC571,AE570+ROUND((AH567-AJ567),0)*AI567,IF(AI567=AC570,AE569+ROUND((AH567-AJ567)*AI567,0),IF(AI567=AC569,AE568+ROUND((AH567-AJ567)*AI567,0),IF(AI567=AC568,AE567+ROUND((AH567-AJ567)*AI567,0),AE566+ROUND((AH567-AJ567)*AI567,0)))))","v":325189},{"$f":"MIN(AK571:AL571)","v":32519},{"$f":"ROUND(SUM(AH569+AI569)*AM567,0)","v":7154},{"$f":"SUM(AH569:AJ569)","v":364862},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",AA559,IF($E$3=\"Female\",AA566,IF($E$3=\"Senior Citizen\",AA573,AA580)))","v":"(below 65 years)"}]
["Surcharge Limit",null,null,850000,null,null,null,{"$f":"H563","v":850000},{"$f":"IF(H566>H570,H566-H570,0)","v":320630},{"$f":"IF(I570>0,ROUND(I570*I566,0),0)","v":96189},{"$f":"I570-J570","v":224441},{"$f":"IF(H568>0,ROUND(H568*L566,0),0)","v":32519},{"$f":"IF(K570>L570,0,L570-K570)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K561,IF($E$3=\"Female\",K568,IF($E$3=\"Senior Citizen\",K575,K582)))","v":364862},null,null,null,null,null,null,null,null,null,null,{"$f":"AB569+1","v":150001},null,0.3,{"$f":"AB569","v":150000},{"$f":"IF(AJ567=0,0,AE569)","v":19000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",AM564,IF($E$3=\"Female\",AM571,IF($E$3=\"Senior Citizen\",AM578,AM585)))","v":0}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess",null,null,null,null,null,null,null,null,null,null,null,null,null,"Surcharge Limit",null,null,850000,null,null,null,{"$f":"AH564","v":850000},{"$f":"IF(AH567>AH571,AH567-AH571,0)","v":320630},{"$f":"IF(AI571>0,ROUND(AI571*AI567,0),0)","v":96189},{"$f":"AI571-AJ571","v":224441},{"$f":"IF(AH569>0,ROUND(AH569*AL567,0),0)","v":32519},{"$f":"IF(AK571>AL571,0,AL571-AK571)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",AK562,IF($E$3=\"Female\",AK569,IF($E$3=\"Senior Citizen\",AK576,AK583)))","v":364862}]
["(Above 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"Treatment of sect 80D",null,null,null,null,null,null,null,null,null,null,null,null,"Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
[0,50000,0,0,0,0,0,{"$f":"H559","v":1170630},{"$f":"VLOOKUP(H573,A573:C577,3)","v":0.3},{"$f":"INDEX(D573:D577,MATCH(I573,C573:C577,0))","v":150000},{"$f":"INDEX(E573:E577,MATCH(I573,C573:C577,0))","v":19000},{"$f":"IF(H573>H577,VLOOKUP(H573,A573:F577,6),0)","v":0.1},{"$f":"VLOOKUP(H573,A573:G577,7)","v":0.02},"Taxable income",null,{"$f":"H559","v":1170630},null,null,null,null,null,null,null,null,null,null,"(Above 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"Treatment of sect 80D"]
[{"$f":"B573+1","v":50001},60000,0.1,{"$f":"B573","v":50000},{"$f":"(B574-B573)*C574","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"Due Tax",null,{"$f":"P564","v":325189},null,null,null,null,null,null,null,null,null,null,0,50000,0,0,0,0,0,{"$f":"AH560","v":1170630},{"$f":"VLOOKUP(AH574,AA574:AC578,3)","v":0.3},{"$f":"INDEX(AD574:AD578,MATCH(AI574,AC574:AC578,0))","v":150000},{"$f":"INDEX(AE574:AE578,MATCH(AI574,AC574:AC578,0))","v":19000},{"$f":"IF(AH574>AH578,VLOOKUP(AH574,AA574:AF578,6),0)","v":0.1},{"$f":"VLOOKUP(AH574,AA574:AG578,7)","v":0.02},"Taxable income",null,{"$f":"AH560","v":1170630}]
[{"$f":"B574+1","v":60001},150000,0.2,{"$f":"B574","v":60000},{"$f":"E574+(B575-B574)*C575","v":19000},0.1,0.02,{"$f":"IF(I573=C577,E576+ROUND((H573-J573),0)*I573,IF(I573=C576,E575+ROUND((H573-J573)*I573,0),IF(I573=C575,E574+ROUND((H573-J573)*I573,0),IF(I573=C574,E573+ROUND((H573-J573)*I573,0),E572+ROUND((H573-J573)*I573,0)))))-$AP$577","v":325189},{"$f":"MIN(K577:L577)","v":32519},{"$f":"ROUND(SUM(H575+I575)*M573,0)","v":7154},{"$f":"SUM(H575:J575)","v":364862},null,null,"Calculated amt",null,{"$f":"IF(P573<100000,P574,P574-(P573-100000))","v":-745441},null,null,null,null,null,null,null,null,null,null,{"$f":"AB574+1","v":50001},60000,0.1,{"$f":"AB574","v":50000},{"$f":"(AB575-AB574)*AC575","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"Due Tax",null,{"$f":"AP565","v":325189}]
[{"$f":"B575+1","v":150001},null,0.3,{"$f":"B575","v":150000},{"$f":"IF(J573=0,0,E575)","v":19000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Rebate u/s 80D",null,{"$f":"IF(P575>0,P575,0)","v":0},null,null,null,null,null,null,null,null,null,null,{"$f":"AB575+1","v":60001},150000,0.2,{"$f":"AB575","v":60000},{"$f":"AE575+(AB576-AB575)*AC576","v":19000},0.1,0.02,{"$f":"IF(AI574=AC578,AE577+ROUND((AH574-AJ574),0)*AI574,IF(AI574=AC577,AE576+ROUND((AH574-AJ574)*AI574,0),IF(AI574=AC576,AE575+ROUND((AH574-AJ574)*AI574,0),IF(AI574=AC575,AE574+ROUND((AH574-AJ574)*AI574,0),AE573+ROUND((AH574-AJ574)*AI574,0)))))","v":325189},{"$f":"MIN(AK578:AL578)","v":32519},{"$f":"ROUND(SUM(AH576+AI576)*AM574,0)","v":7154},{"$f":"SUM(AH576:AJ576)","v":364862},null,null,"Calculated amt",null,{"$f":"IF(AP574<100000,AP575,AP575-(AP574-100000))","v":-745441}]
["Surcharge Limit",null,null,850000,null,null,null,{"$f":"H570","v":850000},{"$f":"IF(H573>H577,H573-H577,0)","v":320630},{"$f":"IF(I577>0,ROUND(I577*I573,0),0)","v":96189},{"$f":"I577-J577","v":224441},{"$f":"IF(H575>0,ROUND(H575*L573,0),0)","v":32519},{"$f":"IF(K577>L577,0,L577-K577)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AB576+1","v":150001},null,0.3,{"$f":"AB576","v":150000},{"$f":"IF(AJ574=0,0,AE576)","v":19000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Rebate u/s 80D",null,{"$f":"IF(AP576>0,AP576,0)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess",null,null,null,null,null,null,null,null,null,null,null,null,null,"Surcharge Limit",null,null,850000,null,null,null,{"$f":"AH571","v":850000},{"$f":"IF(AH574>AH578,AH574-AH578,0)","v":320630},{"$f":"IF(AI578>0,ROUND(AI578*AI574,0),0)","v":96189},{"$f":"AI578-AJ578","v":224441},{"$f":"IF(AH576>0,ROUND(AH576*AL574,0),0)","v":32519},{"$f":"IF(AK578>AL578,0,AL578-AK578)","v":0}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
[0,50000,0,0,0,0,0,{"$f":"H559","v":1170630},{"$f":"VLOOKUP(H580,A580:C584,3)","v":0.3},{"$f":"INDEX(D580:D584,MATCH(I580,C580:C584,0))","v":150000},{"$f":"INDEX(E580:E584,MATCH(I580,C580:C584,0))","v":19000},{"$f":"IF(H580>H584,VLOOKUP(H580,A580:F584,6),0)","v":0.1},{"$f":"VLOOKUP(H580,A580:G584,7)","v":0.02},null,null,null,null,null,null,null,null,null,null,null,null,null,"Not defined"]
[{"$f":"B580+1","v":50001},60000,0.1,{"$f":"B580","v":50000},{"$f":"(B581-B580)*C581","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,50000,0,0,0,0,0,{"$f":"AH560","v":1170630},{"$f":"VLOOKUP(AH581,AA581:AC585,3)","v":0.3},{"$f":"INDEX(AD581:AD585,MATCH(AI581,AC581:AC585,0))","v":150000},{"$f":"INDEX(AE581:AE585,MATCH(AI581,AC581:AC585,0))","v":19000},{"$f":"IF(AH581>AH585,VLOOKUP(AH581,AA581:AF585,6),0)","v":0.1},{"$f":"VLOOKUP(AH581,AA581:AG585,7)","v":0.02}]
[{"$f":"B581+1","v":60001},150000,0.2,{"$f":"B581","v":60000},{"$f":"E581+(B582-B581)*C582","v":19000},0.1,0.02,{"$f":"IF(I580=C584,E583+ROUND((H580-J580),0)*I580,IF(I580=C583,E582+ROUND((H580-J580)*I580,0),IF(I580=C582,E581+ROUND((H580-J580)*I580,0),IF(I580=C581,E580+ROUND((H580-J580)*I580,0),E579+ROUND((H580-J580)*I580,0)))))-$AP$577","v":325189},{"$f":"MIN(K584:L584)","v":32519},{"$f":"ROUND(SUM(H582+I582)*M580,0)","v":7154},{"$f":"SUM(H582:J582)","v":364862},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AB581+1","v":50001},60000,0.1,{"$f":"AB581","v":50000},{"$f":"(AB582-AB581)*AC582","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B582+1","v":150001},null,0.3,{"$f":"B582","v":150000},{"$f":"IF(J580=0,0,E582)","v":19000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AB582+1","v":60001},150000,0.2,{"$f":"AB582","v":60000},{"$f":"AE582+(AB583-AB582)*AC583","v":19000},0.1,0.02,{"$f":"IF(AI581=AC585,AE584+ROUND((AH581-AJ581),0)*AI581,IF(AI581=AC584,AE583+ROUND((AH581-AJ581)*AI581,0),IF(AI581=AC583,AE582+ROUND((AH581-AJ581)*AI581,0),IF(AI581=AC582,AE581+ROUND((AH581-AJ581)*AI581,0),AE580+ROUND((AH581-AJ581)*AI581,0)))))","v":325189},{"$f":"MIN(AK585:AL585)","v":32519},{"$f":"ROUND(SUM(AH583+AI583)*AM581,0)","v":7154},{"$f":"SUM(AH583:AJ583)","v":364862}]
["Surcharge Limit",null,null,850000,null,null,null,{"$f":"H577","v":850000},{"$f":"IF(H580>H584,H580-H584,0)","v":320630},{"$f":"IF(I584>0,ROUND(I584*I580,0),0)","v":96189},{"$f":"I584-J584","v":224441},{"$f":"IF(H582>0,ROUND(H582*L580,0),0)","v":32519},{"$f":"IF(K584>L584,0,L584-K584)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AB583+1","v":150001},null,0.3,{"$f":"AB583","v":150000},{"$f":"IF(AJ581=0,0,AE583)","v":19000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[null,null,2005,{"$f":"C585+1","v":2006},null,"2005-06",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Surcharge Limit",null,null,850000,null,null,null,{"$f":"AH578","v":850000},{"$f":"IF(AH581>AH585,AH581-AH585,0)","v":320630},{"$f":"IF(AI585>0,ROUND(AI585*AI581,0),0)","v":96189},{"$f":"AI585-AJ585","v":224441},{"$f":"IF(AH583>0,ROUND(AH583*AL581,0),0)","v":32519},{"$f":"IF(AK585>AL585,0,AL585-AK585)","v":0}]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C585","v":2005},{"$f":"D585","v":2006}]
[0,100000,0,0,0,0,0,{"$f":"$E$4","v":1170630},{"$f":"VLOOKUP(H588,A588:C592,3)","v":0.3},{"$f":"INDEX(D588:D592,MATCH(I588,C588:C592,0))","v":250000},{"$f":"INDEX(E588:E592,MATCH(I588,C588:C592,0))","v":25000},{"$f":"IF(H588>H592,VLOOKUP(H588,A588:F592,6),0)","v":0.1},{"$f":"VLOOKUP(H588,A588:G592,7)","v":0.02},0,{"$f":"IF($E$3=\"Male\",B588,IF($E$3=\"Female\",B595,IF($E$3=\"Senior Citizen\",B602,B609)))","v":100000},0]
[{"$f":"B588+1","v":100001},150000,0.1,{"$f":"B588","v":100000},{"$f":"(B589-B588)*C589","v":5000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O588+1","v":100001},150000,0.1]
[{"$f":"B589+1","v":150001},250000,0.2,{"$f":"B589","v":150000},{"$f":"E589+(B590-B589)*C590","v":25000},0.1,0.02,{"$f":"IF(I588=C592,E591+ROUND((H588-J588),0)*I588,IF(I588=C591,E590+ROUND((H588-J588)*I588,0),IF(I588=C590,E589+ROUND((H588-J588)*I588,0),IF(I588=C589,E588+ROUND((H588-J588)*I588,0),E587+ROUND((H588-J588)*I588,0)))))","v":301189},{"$f":"MIN(K592:L592)","v":30119},{"$f":"ROUND(SUM(H590+I590)*M588,0)","v":6626},{"$f":"SUM(H590:J590)","v":337934},null,null,{"$f":"O589+1","v":150001},250000,0.2]
[{"$f":"B590+1","v":250001},null,0.3,{"$f":"B590","v":250000},{"$f":"IF(J588=0,0,E590)","v":25000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O590+1","v":250001},0,0.3]
["Surcharge Limit",null,null,1000000,null,null,null,1000000,{"$f":"IF(H588>H592,H588-H592,0)","v":170630},{"$f":"IF(I592>0,ROUND(I592*I588,0),0)","v":51189},{"$f":"I592-J592","v":119441},{"$f":"IF(H590>0,ROUND(H590*L588,0),0)","v":30119},{"$f":"IF(K592>L592,0,L592-K592)","v":0},{"$f":"O591+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H590,IF($E$3=\"Female\",H597,IF($E$3=\"Senior Citizen\",H604,H611)))","v":301189}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I590,IF($E$3=\"Female\",I597,IF($E$3=\"Senior Citizen\",I604,I611)))","v":30119}]
[0,135000,0,0,0,0,0,{"$f":"H588","v":1170630},{"$f":"VLOOKUP(H595,A595:C599,3)","v":0.3},{"$f":"INDEX(D595:D599,MATCH(I595,C595:C599,0))","v":250000},{"$f":"INDEX(E595:E599,MATCH(I595,C595:C599,0))","v":21500},{"$f":"IF(H595>H599,VLOOKUP(H595,A595:F599,6),0)","v":0.1},{"$f":"VLOOKUP(H595,A595:G599,7)","v":0.02},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J590,IF($E$3=\"Female\",J597,IF($E$3=\"Senior Citizen\",J604,J611)))","v":6626}]
[{"$f":"B595+1","v":135001},150000,0.1,{"$f":"B595","v":135000},{"$f":"(B596-B595)*C596","v":1500},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K590,IF($E$3=\"Female\",K597,IF($E$3=\"Senior Citizen\",K604,K611)))","v":337934}]
[{"$f":"B596+1","v":150001},250000,0.2,{"$f":"B596","v":150000},{"$f":"E596+(B597-B596)*C597","v":21500},0.1,0.02,{"$f":"IF(I595=C599,E598+ROUND((H595-J595),0)*I595,IF(I595=C598,E597+ROUND((H595-J595)*I595,0),IF(I595=C597,E596+ROUND((H595-J595)*I595,0),IF(I595=C596,E595+ROUND((H595-J595)*I595,0),E594+ROUND((H595-J595)*I595,0)))))","v":297689},{"$f":"MIN(K599:L599)","v":29769},{"$f":"ROUND(SUM(H597+I597)*M595,0)","v":6549},{"$f":"SUM(H597:J597)","v":334007},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A587,IF($E$3=\"Female\",A594,IF($E$3=\"Senior Citizen\",A601,A608)))","v":"(below 65 years)"}]
[{"$f":"B597+1","v":250001},null,0.3,{"$f":"B597","v":250000},{"$f":"IF(J595=0,0,E597)","v":21500},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M592,IF($E$3=\"Female\",M599,IF($E$3=\"Senior Citizen\",M606,M613)))","v":0}]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H592","v":1000000},{"$f":"IF(H595>H599,H595-H599,0)","v":170630},{"$f":"IF(I599>0,ROUND(I599*I595,0),0)","v":51189},{"$f":"I599-J599","v":119441},{"$f":"IF(H597>0,ROUND(H597*L595,0),0)","v":29769},{"$f":"IF(K599>L599,0,L599-K599)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K590,IF($E$3=\"Female\",K597,IF($E$3=\"Senior Citizen\",K604,K611)))","v":337934}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 65 years)"]
[0,185000,0,0,0,0,0,{"$f":"H588","v":1170630},{"$f":"VLOOKUP(H602,A602:C606,3)","v":0.3},{"$f":"INDEX(D602:D606,MATCH(I602,C602:C606,0))","v":250000},{"$f":"INDEX(E602:E606,MATCH(I602,C602:C606,0))","v":13000},{"$f":"IF(H602>H606,VLOOKUP(H602,A602:F606,6),0)","v":0.1},{"$f":"VLOOKUP(H602,A602:G606,7)","v":0.02}]
[{"$f":"B602+1","v":185001},250000,0.2,{"$f":"B602","v":185000},{"$f":"(B603-B602)*C603","v":13000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B603+1","v":250001},null,0.3,{"$f":"B603","v":250000},{"$f":"IF(J602=0,0,E603)","v":13000},0.1,0.02,{"$f":"IF(I602=C606,E605+ROUND((H602-J602),0)*I602,IF(I602=C605,E604+ROUND((H602-J602)*I602,0),IF(I602=C604,E603+ROUND((H602-J602)*I602,0),IF(I602=C603,E602+ROUND((H602-J602)*I602,0),E601+ROUND((H602-J602)*I602,0)))))","v":289189},{"$f":"MIN(K606:L606)","v":28919},{"$f":"ROUND(SUM(H604+I604)*M602,0)","v":6362},{"$f":"SUM(H604:J604)","v":324470}]
[null,null,null,{"$f":"B604","v":0},{"$f":"IF(J602=0,0,E604)","v":13000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H599","v":1000000},{"$f":"IF(H602>H606,H602-H606,0)","v":170630},{"$f":"IF(I606>0,ROUND(I606*I602,0),0)","v":51189},{"$f":"I606-J606","v":119441},{"$f":"IF(H604>0,ROUND(H604*L602,0),0)","v":28919},{"$f":"IF(K606>L606,0,L606-K606)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,185000,0,0,0,0,0,{"$f":"H588","v":1170630},{"$f":"VLOOKUP(H609,A609:C613,3)","v":0.3},{"$f":"INDEX(D609:D613,MATCH(I609,C609:C613,0))","v":250000},{"$f":"INDEX(E609:E613,MATCH(I609,C609:C613,0))","v":13000},{"$f":"IF(H609>H613,VLOOKUP(H609,A609:F613,6),0)","v":0.1},{"$f":"VLOOKUP(H609,A609:G613,7)","v":0.02}]
[{"$f":"B609+1","v":185001},250000,0.2,{"$f":"B609","v":185000},{"$f":"(B610-B609)*C610","v":13000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B610+1","v":250001},null,0.3,{"$f":"B610","v":250000},{"$f":"IF(J609=0,0,E610)","v":13000},0.1,0.02,{"$f":"IF(I609=C613,E612+ROUND((H609-J609),0)*I609,IF(I609=C612,E611+ROUND((H609-J609)*I609,0),IF(I609=C611,E610+ROUND((H609-J609)*I609,0),IF(I609=C610,E609+ROUND((H609-J609)*I609,0),E608+ROUND((H609-J609)*I609,0)))))","v":289189},{"$f":"MIN(K613:L613)","v":28919},{"$f":"ROUND(SUM(H611+I611)*M609,0)","v":6362},{"$f":"SUM(H611:J611)","v":324470}]
[null,null,null,{"$f":"B611","v":0},{"$f":"IF(J609=0,0,E611)","v":13000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H606","v":1000000},{"$f":"IF(H609>H613,H609-H613,0)","v":170630},{"$f":"IF(I613>0,ROUND(I613*I609,0),0)","v":51189},{"$f":"I613-J613","v":119441},{"$f":"IF(H611>0,ROUND(H611*L609,0),0)","v":28919},{"$f":"IF(K613>L613,0,L613-K613)","v":0}]
[null,null,2006,{"$f":"C614+1","v":2007},null,"2006-07"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C614","v":2006},{"$f":"D614","v":2007}]
[0,100000,0,0,0,0,0,{"$f":"$E$4","v":1170630},{"$f":"VLOOKUP(H617,A617:C621,3)","v":0.3},{"$f":"INDEX(D617:D621,MATCH(I617,C617:C621,0))","v":250000},{"$f":"INDEX(E617:E621,MATCH(I617,C617:C621,0))","v":25000},{"$f":"IF(H617>H621,VLOOKUP(H617,A617:F621,6),0)","v":0.1},{"$f":"VLOOKUP(H617,A617:G621,7)","v":0.02},0,{"$f":"IF($E$3=\"Male\",B617,IF($E$3=\"Female\",B624,IF($E$3=\"Senior Citizen\",B631,B638)))","v":100000},0]
[{"$f":"B617+1","v":100001},150000,0.1,{"$f":"B617","v":100000},{"$f":"(B618-B617)*C618","v":5000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O617+1","v":100001},150000,0.1]
[{"$f":"B618+1","v":150001},250000,0.2,{"$f":"B618","v":150000},{"$f":"E618+(B619-B618)*C619","v":25000},0.1,0.02,{"$f":"IF(I617=C621,E620+ROUND((H617-J617),0)*I617,IF(I617=C620,E619+ROUND((H617-J617)*I617,0),IF(I617=C619,E618+ROUND((H617-J617)*I617,0),IF(I617=C618,E617+ROUND((H617-J617)*I617,0),E616+ROUND((H617-J617)*I617,0)))))","v":301189},{"$f":"MIN(K621:L621)","v":30119},{"$f":"ROUND(SUM(H619+I619)*M617,0)","v":6626},{"$f":"SUM(H619:J619)","v":337934},null,null,{"$f":"O618+1","v":150001},250000,0.2]
[{"$f":"B619+1","v":250001},null,0.3,{"$f":"B619","v":250000},{"$f":"IF(J617=0,0,E619)","v":25000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O619+1","v":250001},0,0.3]
["Surcharge Limit",null,null,1000000,null,null,null,1000000,{"$f":"IF(H617>H621,H617-H621,0)","v":170630},{"$f":"IF(I621>0,ROUND(I621*I617,0),0)","v":51189},{"$f":"I621-J621","v":119441},{"$f":"IF(H619>0,ROUND(H619*L617,0),0)","v":30119},{"$f":"IF(K621>L621,0,L621-K621)","v":0},{"$f":"O620+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H619,IF($E$3=\"Female\",H626,IF($E$3=\"Senior Citizen\",H633,H640)))","v":301189}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I619,IF($E$3=\"Female\",I626,IF($E$3=\"Senior Citizen\",I633,I640)))","v":30119}]
[0,135000,0,0,0,0,0,{"$f":"H617","v":1170630},{"$f":"VLOOKUP(H624,A624:C628,3)","v":0.3},{"$f":"INDEX(D624:D628,MATCH(I624,C624:C628,0))","v":250000},{"$f":"INDEX(E624:E628,MATCH(I624,C624:C628,0))","v":21500},{"$f":"IF(H624>H628,VLOOKUP(H624,A624:F628,6),0)","v":0.1},{"$f":"VLOOKUP(H624,A624:G628,7)","v":0.02},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J619,IF($E$3=\"Female\",J626,IF($E$3=\"Senior Citizen\",J633,J640)))","v":6626}]
[{"$f":"B624+1","v":135001},150000,0.1,{"$f":"B624","v":135000},{"$f":"(B625-B624)*C625","v":1500},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K619,IF($E$3=\"Female\",K626,IF($E$3=\"Senior Citizen\",K633,K640)))","v":337934}]
[{"$f":"B625+1","v":150001},250000,0.2,{"$f":"B625","v":150000},{"$f":"E625+(B626-B625)*C626","v":21500},0.1,0.02,{"$f":"IF(I624=C628,E627+ROUND((H624-J624),0)*I624,IF(I624=C627,E626+ROUND((H624-J624)*I624,0),IF(I624=C626,E625+ROUND((H624-J624)*I624,0),IF(I624=C625,E624+ROUND((H624-J624)*I624,0),E623+ROUND((H624-J624)*I624,0)))))","v":297689},{"$f":"MIN(K628:L628)","v":29769},{"$f":"ROUND(SUM(H626+I626)*M624,0)","v":6549},{"$f":"SUM(H626:J626)","v":334007},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A616,IF($E$3=\"Female\",A623,IF($E$3=\"Senior Citizen\",A630,A637)))","v":"(below 65 years)"}]
[{"$f":"B626+1","v":250001},null,0.3,{"$f":"B626","v":250000},{"$f":"IF(J624=0,0,E626)","v":21500},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M621,IF($E$3=\"Female\",M628,IF($E$3=\"Senior Citizen\",M635,M642)))","v":0}]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H621","v":1000000},{"$f":"IF(H624>H628,H624-H628,0)","v":170630},{"$f":"IF(I628>0,ROUND(I628*I624,0),0)","v":51189},{"$f":"I628-J628","v":119441},{"$f":"IF(H626>0,ROUND(H626*L624,0),0)","v":29769},{"$f":"IF(K628>L628,0,L628-K628)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K619,IF($E$3=\"Female\",K626,IF($E$3=\"Senior Citizen\",K633,K640)))","v":337934}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 65 years)"]
[0,185000,0,0,0,0,0,{"$f":"H617","v":1170630},{"$f":"VLOOKUP(H631,A631:C635,3)","v":0.3},{"$f":"INDEX(D631:D635,MATCH(I631,C631:C635,0))","v":250000},{"$f":"INDEX(E631:E635,MATCH(I631,C631:C635,0))","v":13000},{"$f":"IF(H631>H635,VLOOKUP(H631,A631:F635,6),0)","v":0.1},{"$f":"VLOOKUP(H631,A631:G635,7)","v":0.02}]
[{"$f":"B631+1","v":185001},250000,0.2,{"$f":"B631","v":185000},{"$f":"(B632-B631)*C632","v":13000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B632+1","v":250001},null,0.3,{"$f":"B632","v":250000},{"$f":"IF(J631=0,0,E632)","v":13000},0.1,0.02,{"$f":"IF(I631=C635,E634+ROUND((H631-J631),0)*I631,IF(I631=C634,E633+ROUND((H631-J631)*I631,0),IF(I631=C633,E632+ROUND((H631-J631)*I631,0),IF(I631=C632,E631+ROUND((H631-J631)*I631,0),E630+ROUND((H631-J631)*I631,0)))))","v":289189},{"$f":"MIN(K635:L635)","v":28919},{"$f":"ROUND(SUM(H633+I633)*M631,0)","v":6362},{"$f":"SUM(H633:J633)","v":324470}]
[null,null,null,{"$f":"B633","v":0},{"$f":"IF(J631=0,0,E633)","v":13000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H628","v":1000000},{"$f":"IF(H631>H635,H631-H635,0)","v":170630},{"$f":"IF(I635>0,ROUND(I635*I631,0),0)","v":51189},{"$f":"I635-J635","v":119441},{"$f":"IF(H633>0,ROUND(H633*L631,0),0)","v":28919},{"$f":"IF(K635>L635,0,L635-K635)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,185000,0,0,0,0,0,{"$f":"H617","v":1170630},{"$f":"VLOOKUP(H638,A638:C642,3)","v":0.3},{"$f":"INDEX(D638:D642,MATCH(I638,C638:C642,0))","v":250000},{"$f":"INDEX(E638:E642,MATCH(I638,C638:C642,0))","v":13000},{"$f":"IF(H638>H642,VLOOKUP(H638,A638:F642,6),0)","v":0.1},{"$f":"VLOOKUP(H638,A638:G642,7)","v":0.02}]
[{"$f":"B638+1","v":185001},250000,0.2,{"$f":"B638","v":185000},{"$f":"(B639-B638)*C639","v":13000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B639+1","v":250001},null,0.3,{"$f":"B639","v":250000},{"$f":"IF(J638=0,0,E639)","v":13000},0.1,0.02,{"$f":"IF(I638=C642,E641+ROUND((H638-J638),0)*I638,IF(I638=C641,E640+ROUND((H638-J638)*I638,0),IF(I638=C640,E639+ROUND((H638-J638)*I638,0),IF(I638=C639,E638+ROUND((H638-J638)*I638,0),E637+ROUND((H638-J638)*I638,0)))))","v":289189},{"$f":"MIN(K642:L642)","v":28919},{"$f":"ROUND(SUM(H640+I640)*M638,0)","v":6362},{"$f":"SUM(H640:J640)","v":324470}]
[null,null,null,{"$f":"B640","v":0},{"$f":"IF(J638=0,0,E640)","v":13000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H635","v":1000000},{"$f":"IF(H638>H642,H638-H642,0)","v":170630},{"$f":"IF(I642>0,ROUND(I642*I638,0),0)","v":51189},{"$f":"I642-J642","v":119441},{"$f":"IF(H640>0,ROUND(H640*L638,0),0)","v":28919},{"$f":"IF(K642>L642,0,L642-K642)","v":0}]
[null,null,2007,{"$f":"C643+1","v":2008},null,"2007-08"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C643","v":2007},{"$f":"D643","v":2008}]
[0,110000,0,0,0,0,0,{"$f":"$E$4","v":1170630},{"$f":"VLOOKUP(H646,A646:C650,3)","v":0.3},{"$f":"INDEX(D646:D650,MATCH(I646,C646:C650,0))","v":250000},{"$f":"INDEX(E646:E650,MATCH(I646,C646:C650,0))","v":24000},{"$f":"IF(H646>H650,VLOOKUP(H646,A646:F650,6),0)","v":0.1},{"$f":"VLOOKUP(H646,A646:G650,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B646,IF($E$3=\"Female\",B653,IF($E$3=\"Senior Citizen\",B660,B667)))","v":110000},0]
[{"$f":"B646+1","v":110001},150000,0.1,{"$f":"B646","v":110000},{"$f":"(B647-B646)*C647","v":4000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O646+1","v":110001},150000,0.1]
[{"$f":"B647+1","v":150001},250000,0.2,{"$f":"B647","v":150000},{"$f":"E647+(B648-B647)*C648","v":24000},0,0.03,{"$f":"IF(I646=C650,E649+ROUND((H646-J646),0)*I646,IF(I646=C649,E648+ROUND((H646-J646)*I646,0),IF(I646=C648,E647+ROUND((H646-J646)*I646,0),IF(I646=C647,E646+ROUND((H646-J646)*I646,0),E645+ROUND((H646-J646)*I646,0)))))","v":300189},{"$f":"MIN(K650:L650)","v":30019},{"$f":"ROUND(SUM(H648+I648)*M646,0)","v":9906},{"$f":"SUM(H648:J648)","v":340114},null,null,{"$f":"O647+1","v":150001},250000,0.2]
[{"$f":"B648+1","v":250001},null,0.3,{"$f":"B648","v":250000},{"$f":"IF(J646=0,0,E648)","v":24000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O648+1","v":250001},0,0.3]
["Surcharge Limit",null,null,1000000,null,null,null,1000000,{"$f":"IF(H646>H650,H646-H650,0)","v":170630},{"$f":"IF(I650>0,ROUND(I650*I646,0),0)","v":51189},{"$f":"I650-J650","v":119441},{"$f":"IF(H648>0,ROUND(H648*L646,0),0)","v":30019},{"$f":"IF(K650>L650,0,L650-K650)","v":0},{"$f":"O649+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H648,IF($E$3=\"Female\",H655,IF($E$3=\"Senior Citizen\",H662,H669)))","v":300189}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I648,IF($E$3=\"Female\",I655,IF($E$3=\"Senior Citizen\",I662,I669)))","v":30019}]
[0,145000,0,0,0,0,0,{"$f":"H646","v":1170630},{"$f":"VLOOKUP(H653,A653:C657,3)","v":0.3},{"$f":"INDEX(D653:D657,MATCH(I653,C653:C657,0))","v":250000},{"$f":"INDEX(E653:E657,MATCH(I653,C653:C657,0))","v":20500},{"$f":"IF(H653>H657,VLOOKUP(H653,A653:F657,6),0)","v":0.1},{"$f":"VLOOKUP(H653,A653:G657,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J648,IF($E$3=\"Female\",J655,IF($E$3=\"Senior Citizen\",J662,J669)))","v":9906}]
[{"$f":"B653+1","v":145001},150000,0.1,{"$f":"B653","v":145000},{"$f":"(B654-B653)*C654","v":500},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K648,IF($E$3=\"Female\",K655,IF($E$3=\"Senior Citizen\",K662,K669)))","v":340114}]
[{"$f":"B654+1","v":150001},250000,0.2,{"$f":"B654","v":150000},{"$f":"E654+(B655-B654)*C655","v":20500},0,0.03,{"$f":"IF(I653=C657,E656+ROUND((H653-J653),0)*I653,IF(I653=C656,E655+ROUND((H653-J653)*I653,0),IF(I653=C655,E654+ROUND((H653-J653)*I653,0),IF(I653=C654,E653+ROUND((H653-J653)*I653,0),E652+ROUND((H653-J653)*I653,0)))))","v":296689},{"$f":"MIN(K657:L657)","v":29669},{"$f":"ROUND(SUM(H655+I655)*M653,0)","v":9791},{"$f":"SUM(H655:J655)","v":336149},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A645,IF($E$3=\"Female\",A652,IF($E$3=\"Senior Citizen\",A659,A666)))","v":"(below 65 years)"}]
[{"$f":"B655+1","v":250001},null,0.3,{"$f":"B655","v":250000},{"$f":"IF(J653=0,0,E655)","v":20500},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M650,IF($E$3=\"Female\",M657,IF($E$3=\"Senior Citizen\",M664,M671)))","v":0}]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H650","v":1000000},{"$f":"IF(H653>H657,H653-H657,0)","v":170630},{"$f":"IF(I657>0,ROUND(I657*I653,0),0)","v":51189},{"$f":"I657-J657","v":119441},{"$f":"IF(H655>0,ROUND(H655*L653,0),0)","v":29669},{"$f":"IF(K657>L657,0,L657-K657)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K648,IF($E$3=\"Female\",K655,IF($E$3=\"Senior Citizen\",K662,K669)))","v":340114}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 65 years)"]
[0,195000,0,0,0,0,0,{"$f":"H646","v":1170630},{"$f":"VLOOKUP(H660,A660:C664,3)","v":0.3},{"$f":"INDEX(D660:D664,MATCH(I660,C660:C664,0))","v":250000},{"$f":"INDEX(E660:E664,MATCH(I660,C660:C664,0))","v":11000},{"$f":"IF(H660>H664,VLOOKUP(H660,A660:F664,6),0)","v":0.1},{"$f":"VLOOKUP(H660,A660:G664,7)","v":0.03}]
[{"$f":"B660+1","v":195001},250000,0.2,{"$f":"B660","v":195000},{"$f":"(B661-B660)*C661","v":11000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B661+1","v":250001},null,0.3,{"$f":"B661","v":250000},{"$f":"IF(J660=0,0,E661)","v":11000},0.1,0.03,{"$f":"IF(I660=C664,E663+ROUND((H660-J660),0)*I660,IF(I660=C663,E662+ROUND((H660-J660)*I660,0),IF(I660=C662,E661+ROUND((H660-J660)*I660,0),IF(I660=C661,E660+ROUND((H660-J660)*I660,0),E659+ROUND((H660-J660)*I660,0)))))","v":287189},{"$f":"MIN(K664:L664)","v":28719},{"$f":"ROUND(SUM(H662+I662)*M660,0)","v":9477},{"$f":"SUM(H662:J662)","v":325385}]
[null,null,null,{"$f":"B662","v":0},{"$f":"IF(J660=0,0,E662)","v":11000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H657","v":1000000},{"$f":"IF(H660>H664,H660-H664,0)","v":170630},{"$f":"IF(I664>0,ROUND(I664*I660,0),0)","v":51189},{"$f":"I664-J664","v":119441},{"$f":"IF(H662>0,ROUND(H662*L660,0),0)","v":28719},{"$f":"IF(K664>L664,0,L664-K664)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,195000,0,0,0,0,0,{"$f":"H646","v":1170630},{"$f":"VLOOKUP(H667,A667:C671,3)","v":0.3},{"$f":"INDEX(D667:D671,MATCH(I667,C667:C671,0))","v":250000},{"$f":"INDEX(E667:E671,MATCH(I667,C667:C671,0))","v":11000},{"$f":"IF(H667>H671,VLOOKUP(H667,A667:F671,6),0)","v":0.1},{"$f":"VLOOKUP(H667,A667:G671,7)","v":0.03}]
[{"$f":"B667+1","v":195001},250000,0.2,{"$f":"B667","v":195000},{"$f":"(B668-B667)*C668","v":11000},0.1,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B668+1","v":250001},null,0.3,{"$f":"B668","v":250000},{"$f":"IF(J667=0,0,E668)","v":11000},0.1,0.03,{"$f":"IF(I667=C671,E670+ROUND((H667-J667),0)*I667,IF(I667=C670,E669+ROUND((H667-J667)*I667,0),IF(I667=C669,E668+ROUND((H667-J667)*I667,0),IF(I667=C668,E667+ROUND((H667-J667)*I667,0),E666+ROUND((H667-J667)*I667,0)))))","v":287189},{"$f":"MIN(K671:L671)","v":28719},{"$f":"ROUND(SUM(H669+I669)*M667,0)","v":9477},{"$f":"SUM(H669:J669)","v":325385}]
[null,null,null,{"$f":"B669","v":0},{"$f":"IF(J667=0,0,E669)","v":11000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H664","v":1000000},{"$f":"IF(H667>H671,H667-H671,0)","v":170630},{"$f":"IF(I671>0,ROUND(I671*I667,0),0)","v":51189},{"$f":"I671-J671","v":119441},{"$f":"IF(H669>0,ROUND(H669*L667,0),0)","v":28719},{"$f":"IF(K671>L671,0,L671-K671)","v":0}]
[null,null,2008,{"$f":"C672+1","v":2009},null,"2008-09"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C672","v":2008},{"$f":"D672","v":2009}]
[0,150000,0,0,0,0,0,{"$f":"$E$4","v":1170630},{"$f":"VLOOKUP(H675,A675:C679,3)","v":0.3},{"$f":"INDEX(D675:D679,MATCH(I675,C675:C679,0))","v":500000},{"$f":"INDEX(E675:E679,MATCH(I675,C675:C679,0))","v":55000},{"$f":"IF(H675>H679,VLOOKUP(H675,A675:F679,6),0)","v":0.1},{"$f":"VLOOKUP(H675,A675:G679,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B675,IF($E$3=\"Female\",B682,IF($E$3=\"Senior Citizen\",B689,B696)))","v":150000},0]
[{"$f":"B675+1","v":150001},300000,0.1,{"$f":"B675","v":150000},{"$f":"(B676-B675)*C676","v":15000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O675+1","v":150001},300000,0.1]
[{"$f":"B676+1","v":300001},500000,0.2,{"$f":"B676","v":300000},{"$f":"E676+(B677-B676)*C677","v":55000},0,0.03,{"$f":"IF(I675=C679,E678+ROUND((H675-J675),0)*I675,IF(I675=C678,E677+ROUND((H675-J675)*I675,0),IF(I675=C677,E676+ROUND((H675-J675)*I675,0),IF(I675=C676,E675+ROUND((H675-J675)*I675,0),E674+ROUND((H675-J675)*I675,0)))))","v":256189},{"$f":"MIN(K679:L679)","v":25619},{"$f":"ROUND(SUM(H677+I677)*M675,0)","v":8454},{"$f":"SUM(H677:J677)","v":290262},null,null,{"$f":"O676+1","v":300001},500000,0.2]
[{"$f":"B677+1","v":500001},null,0.3,{"$f":"B677","v":500000},{"$f":"IF(J675=0,0,E677)","v":55000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O677+1","v":500001},0,0.3]
["Surcharge Limit",null,null,1000000,null,null,null,1000000,{"$f":"IF(H675>H679,H675-H679,0)","v":170630},{"$f":"IF(I679>0,ROUND(I679*I675,0),0)","v":51189},{"$f":"I679-J679","v":119441},{"$f":"IF(H677>0,ROUND(H677*L675,0),0)","v":25619},{"$f":"IF(K679>L679,0,L679-K679)","v":0},{"$f":"O678+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H677,IF($E$3=\"Female\",H684,IF($E$3=\"Senior Citizen\",H691,H698)))","v":256189}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I677,IF($E$3=\"Female\",I684,IF($E$3=\"Senior Citizen\",I691,I698)))","v":25619}]
[0,180000,0,0,0,0,0,{"$f":"H675","v":1170630},{"$f":"VLOOKUP(H682,A682:C686,3)","v":0.3},{"$f":"INDEX(D682:D686,MATCH(I682,C682:C686,0))","v":500000},{"$f":"INDEX(E682:E686,MATCH(I682,C682:C686,0))","v":52000},{"$f":"IF(H682>H686,VLOOKUP(H682,A682:F686,6),0)","v":0.1},{"$f":"VLOOKUP(H682,A682:G686,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J677,IF($E$3=\"Female\",J684,IF($E$3=\"Senior Citizen\",J691,J698)))","v":8454}]
[{"$f":"B682+1","v":180001},300000,0.1,{"$f":"B682","v":180000},{"$f":"(B683-B682)*C683","v":12000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K677,IF($E$3=\"Female\",K684,IF($E$3=\"Senior Citizen\",K691,K698)))","v":290262}]
[{"$f":"B683+1","v":300001},500000,0.2,{"$f":"B683","v":300000},{"$f":"E683+(B684-B683)*C684","v":52000},0,0.03,{"$f":"IF(I682=C686,E685+ROUND((H682-J682),0)*I682,IF(I682=C685,E684+ROUND((H682-J682)*I682,0),IF(I682=C684,E683+ROUND((H682-J682)*I682,0),IF(I682=C683,E682+ROUND((H682-J682)*I682,0),E681+ROUND((H682-J682)*I682,0)))))","v":253189},{"$f":"MIN(K686:L686)","v":25319},{"$f":"ROUND(SUM(H684+I684)*M682,0)","v":8355},{"$f":"SUM(H684:J684)","v":286863},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A674,IF($E$3=\"Female\",A681,IF($E$3=\"Senior Citizen\",A688,A695)))","v":"(below 65 years)"}]
[{"$f":"B684+1","v":500001},null,0.3,{"$f":"B684","v":500000},{"$f":"IF(J682=0,0,E684)","v":52000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M679,IF($E$3=\"Female\",M686,IF($E$3=\"Senior Citizen\",M693,M700)))","v":0}]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H679","v":1000000},{"$f":"IF(H682>H686,H682-H686,0)","v":170630},{"$f":"IF(I686>0,ROUND(I686*I682,0),0)","v":51189},{"$f":"I686-J686","v":119441},{"$f":"IF(H684>0,ROUND(H684*L682,0),0)","v":25319},{"$f":"IF(K686>L686,0,L686-K686)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K677,IF($E$3=\"Female\",K684,IF($E$3=\"Senior Citizen\",K691,K698)))","v":290262}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 65 years)"]
[0,225000,0,0,0,0,0,{"$f":"H675","v":1170630},{"$f":"VLOOKUP(H689,A689:C693,3)","v":0.3},{"$f":"INDEX(D689:D693,MATCH(I689,C689:C693,0))","v":500000},{"$f":"INDEX(E689:E693,MATCH(I689,C689:C693,0))","v":47500},{"$f":"IF(H689>H693,VLOOKUP(H689,A689:F693,6),0)","v":0.1},{"$f":"VLOOKUP(H689,A689:G693,7)","v":0.03}]
[{"$f":"B689+1","v":225001},300000,0.1,{"$f":"B689","v":225000},{"$f":"(B690-B689)*C690","v":7500},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B690+1","v":300001},500000,0.2,{"$f":"B690","v":300000},{"$f":"E690+(B691-B690)*C691","v":47500},0,0.03,{"$f":"IF(I689=C693,E692+ROUND((H689-J689),0)*I689,IF(I689=C692,E691+ROUND((H689-J689)*I689,0),IF(I689=C691,E690+ROUND((H689-J689)*I689,0),IF(I689=C690,E689+ROUND((H689-J689)*I689,0),E688+ROUND((H689-J689)*I689,0)))))","v":248689},{"$f":"MIN(K693:L693)","v":24869},{"$f":"ROUND(SUM(H691+I691)*M689,0)","v":8207},{"$f":"SUM(H691:J691)","v":281765}]
[{"$f":"B691+1","v":500001},null,0.3,{"$f":"B691","v":500000},{"$f":"IF(J689=0,0,E691)","v":47500},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H686","v":1000000},{"$f":"IF(H689>H693,H689-H693,0)","v":170630},{"$f":"IF(I693>0,ROUND(I693*I689,0),0)","v":51189},{"$f":"I693-J693","v":119441},{"$f":"IF(H691>0,ROUND(H691*L689,0),0)","v":24869},{"$f":"IF(K693>L693,0,L693-K693)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,225000,0,0,0,0,0,{"$f":"H675","v":1170630},{"$f":"VLOOKUP(H696,A696:C700,3)","v":0.3},{"$f":"INDEX(D696:D700,MATCH(I696,C696:C700,0))","v":500000},{"$f":"INDEX(E696:E700,MATCH(I696,C696:C700,0))","v":47500},{"$f":"IF(H696>H700,VLOOKUP(H696,A696:F700,6),0)","v":0.1},{"$f":"VLOOKUP(H696,A696:G700,7)","v":0.03}]
[{"$f":"B696+1","v":225001},300000,0.1,{"$f":"B696","v":225000},{"$f":"(B697-B696)*C697","v":7500},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B697+1","v":300001},500000,0.2,{"$f":"B697","v":300000},{"$f":"E697+(B698-B697)*C698","v":47500},0,0.03,{"$f":"IF(I696=C700,E699+ROUND((H696-J696),0)*I696,IF(I696=C699,E698+ROUND((H696-J696)*I696,0),IF(I696=C698,E697+ROUND((H696-J696)*I696,0),IF(I696=C697,E696+ROUND((H696-J696)*I696,0),E695+ROUND((H696-J696)*I696,0)))))","v":248689},{"$f":"MIN(K700:L700)","v":24869},{"$f":"ROUND(SUM(H698+I698)*M696,0)","v":8207},{"$f":"SUM(H698:J698)","v":281765}]
[{"$f":"B698+1","v":500001},null,0.3,{"$f":"B698","v":500000},{"$f":"IF(J696=0,0,E698)","v":47500},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H693","v":1000000},{"$f":"IF(H696>H700,H696-H700,0)","v":170630},{"$f":"IF(I700>0,ROUND(I700*I696,0),0)","v":51189},{"$f":"I700-J700","v":119441},{"$f":"IF(H698>0,ROUND(H698*L696,0),0)","v":24869},{"$f":"IF(K700>L700,0,L700-K700)","v":0}]
[null,null,2009,{"$f":"C701+1","v":2010},null,"2009-10"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C701","v":2009},{"$f":"D701","v":2010}]
[0,160000,0,0,0,0,0,{"$f":"$E$4","v":1170630},{"$f":"VLOOKUP(H704,A704:C708,3)","v":0.3},{"$f":"INDEX(D704:D708,MATCH(I704,C704:C708,0))","v":500000},{"$f":"INDEX(E704:E708,MATCH(I704,C704:C708,0))","v":54000},{"$f":"IF(H704>H708,VLOOKUP(H704,A704:F708,6),0)","v":0},{"$f":"VLOOKUP(H704,A704:G708,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B704,IF($E$3=\"Female\",B711,IF($E$3=\"Senior Citizen\",B718,B725)))","v":160000},0]
[{"$f":"B704+1","v":160001},300000,0.1,{"$f":"B704","v":160000},{"$f":"(B705-B704)*C705","v":14000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O704+1","v":160001},300000,0.1]
[{"$f":"B705+1","v":300001},500000,0.2,{"$f":"B705","v":300000},{"$f":"E705+(B706-B705)*C706","v":54000},0,0.03,{"$f":"IF(I704=C708,E707+ROUND((H704-J704),0)*I704,IF(I704=C707,E706+ROUND((H704-J704)*I704,0),IF(I704=C706,E705+ROUND((H704-J704)*I704,0),IF(I704=C705,E704+ROUND((H704-J704)*I704,0),E703+ROUND((H704-J704)*I704,0)))))","v":255189},{"$f":"MIN(K708:L708)","v":0},{"$f":"ROUND(SUM(H706+I706)*M704,0)","v":7656},{"$f":"SUM(H706:J706)","v":262845},null,null,{"$f":"O705+1","v":300001},500000,0.2]
[{"$f":"B706+1","v":500001},null,0.3,{"$f":"B706","v":500000},{"$f":"IF(J704=0,0,E706)","v":54000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O706+1","v":500001},0,0.3]
["Surcharge Limit",null,null,0,null,null,null,0,{"$f":"IF(H704>H708,H704-H708,0)","v":1170630},{"$f":"IF(I708>0,ROUND(I708*I704,0),0)","v":351189},{"$f":"I708-J708","v":819441},{"$f":"IF(H706>0,ROUND(H706*L704,0),0)","v":0},{"$f":"IF(K708>L708,0,L708-K708)","v":0},{"$f":"O707+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H706,IF($E$3=\"Female\",H713,IF($E$3=\"Senior Citizen\",H720,H727)))","v":255189}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I706,IF($E$3=\"Female\",I713,IF($E$3=\"Senior Citizen\",I720,I727)))","v":0}]
[0,190000,0,0,0,0,0,{"$f":"H704","v":1170630},{"$f":"VLOOKUP(H711,A711:C715,3)","v":0.3},{"$f":"INDEX(D711:D715,MATCH(I711,C711:C715,0))","v":500000},{"$f":"INDEX(E711:E715,MATCH(I711,C711:C715,0))","v":51000},{"$f":"IF(H711>H715,VLOOKUP(H711,A711:F715,6),0)","v":0},{"$f":"VLOOKUP(H711,A711:G715,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J706,IF($E$3=\"Female\",J713,IF($E$3=\"Senior Citizen\",J720,J727)))","v":7656}]
[{"$f":"B711+1","v":190001},300000,0.1,{"$f":"B711","v":190000},{"$f":"(B712-B711)*C712","v":11000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K706,IF($E$3=\"Female\",K713,IF($E$3=\"Senior Citizen\",K720,K727)))","v":262845}]
[{"$f":"B712+1","v":300001},500000,0.2,{"$f":"B712","v":300000},{"$f":"E712+(B713-B712)*C713","v":51000},0,0.03,{"$f":"IF(I711=C715,E714+ROUND((H711-J711),0)*I711,IF(I711=C714,E713+ROUND((H711-J711)*I711,0),IF(I711=C713,E712+ROUND((H711-J711)*I711,0),IF(I711=C712,E711+ROUND((H711-J711)*I711,0),E710+ROUND((H711-J711)*I711,0)))))","v":252189},{"$f":"MIN(K715:L715)","v":0},{"$f":"ROUND(SUM(H713+I713)*M711,0)","v":7566},{"$f":"SUM(H713:J713)","v":259755},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A703,IF($E$3=\"Female\",A710,IF($E$3=\"Senior Citizen\",A717,A724)))","v":"(below 65 years)"}]
[{"$f":"B713+1","v":500001},null,0.3,{"$f":"B713","v":500000},{"$f":"IF(J711=0,0,E713)","v":51000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M708,IF($E$3=\"Female\",M715,IF($E$3=\"Senior Citizen\",M722,M729)))","v":0}]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H708","v":0},{"$f":"IF(H711>H715,H711-H715,0)","v":1170630},{"$f":"IF(I715>0,ROUND(I715*I711,0),0)","v":351189},{"$f":"I715-J715","v":819441},{"$f":"IF(H713>0,ROUND(H713*L711,0),0)","v":0},{"$f":"IF(K715>L715,0,L715-K715)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K706,IF($E$3=\"Female\",K713,IF($E$3=\"Senior Citizen\",K720,K727)))","v":262845}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 65 years)"]
[0,240000,0,0,0,0,0,{"$f":"H704","v":1170630},{"$f":"VLOOKUP(H718,A718:C722,3)","v":0.3},{"$f":"INDEX(D718:D722,MATCH(I718,C718:C722,0))","v":500000},{"$f":"INDEX(E718:E722,MATCH(I718,C718:C722,0))","v":46000},{"$f":"IF(H718>H722,VLOOKUP(H718,A718:F722,6),0)","v":0},{"$f":"VLOOKUP(H718,A718:G722,7)","v":0.03}]
[{"$f":"B718+1","v":240001},300000,0.1,{"$f":"B718","v":240000},{"$f":"(B719-B718)*C719","v":6000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B719+1","v":300001},500000,0.2,{"$f":"B719","v":300000},{"$f":"E719+(B720-B719)*C720","v":46000},0,0.03,{"$f":"IF(I718=C722,E721+ROUND((H718-J718),0)*I718,IF(I718=C721,E720+ROUND((H718-J718)*I718,0),IF(I718=C720,E719+ROUND((H718-J718)*I718,0),IF(I718=C719,E718+ROUND((H718-J718)*I718,0),E717+ROUND((H718-J718)*I718,0)))))","v":247189},{"$f":"MIN(K722:L722)","v":0},{"$f":"ROUND(SUM(H720+I720)*M718,0)","v":7416},{"$f":"SUM(H720:J720)","v":254605}]
[{"$f":"B720+1","v":500001},null,0.3,{"$f":"B720","v":500000},{"$f":"IF(J718=0,0,E720)","v":46000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H715","v":0},{"$f":"IF(H718>H722,H718-H722,0)","v":1170630},{"$f":"IF(I722>0,ROUND(I722*I718,0),0)","v":351189},{"$f":"I722-J722","v":819441},{"$f":"IF(H720>0,ROUND(H720*L718,0),0)","v":0},{"$f":"IF(K722>L722,0,L722-K722)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,240000,0,0,0,0,0,{"$f":"H704","v":1170630},{"$f":"VLOOKUP(H725,A725:C729,3)","v":0.3},{"$f":"INDEX(D725:D729,MATCH(I725,C725:C729,0))","v":500000},{"$f":"INDEX(E725:E729,MATCH(I725,C725:C729,0))","v":46000},{"$f":"IF(H725>H729,VLOOKUP(H725,A725:F729,6),0)","v":0},{"$f":"VLOOKUP(H725,A725:G729,7)","v":0.03}]
[{"$f":"B725+1","v":240001},300000,0.1,{"$f":"B725","v":240000},{"$f":"(B726-B725)*C726","v":6000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B726+1","v":300001},500000,0.2,{"$f":"B726","v":300000},{"$f":"E726+(B727-B726)*C727","v":46000},0,0.03,{"$f":"IF(I725=C729,E728+ROUND((H725-J725),0)*I725,IF(I725=C728,E727+ROUND((H725-J725)*I725,0),IF(I725=C727,E726+ROUND((H725-J725)*I725,0),IF(I725=C726,E725+ROUND((H725-J725)*I725,0),E724+ROUND((H725-J725)*I725,0)))))","v":247189},{"$f":"MIN(K729:L729)","v":0},{"$f":"ROUND(SUM(H727+I727)*M725,0)","v":7416},{"$f":"SUM(H727:J727)","v":254605}]
[{"$f":"B727+1","v":500001},null,0.3,{"$f":"B727","v":500000},{"$f":"IF(J725=0,0,E727)","v":46000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H722","v":0},{"$f":"IF(H725>H729,H725-H729,0)","v":1170630},{"$f":"IF(I729>0,ROUND(I729*I725,0),0)","v":351189},{"$f":"I729-J729","v":819441},{"$f":"IF(H727>0,ROUND(H727*L725,0),0)","v":0},{"$f":"IF(K729>L729,0,L729-K729)","v":0}]
[null,null,2010,{"$f":"C730+1","v":2011},null,"2010-11"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C730","v":2010},{"$f":"D730","v":2011}]
[0,160000,0,0,0,0,0,{"$f":"$E$4","v":1170630},{"$f":"VLOOKUP(H733,A733:C737,3)","v":0.3},{"$f":"INDEX(D733:D737,MATCH(I733,C733:C737,0))","v":800000},{"$f":"INDEX(E733:E737,MATCH(I733,C733:C737,0))","v":94000},{"$f":"IF(H733>H737,VLOOKUP(H733,A733:F737,6),0)","v":0},{"$f":"VLOOKUP(H733,A733:G737,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B733,IF($E$3=\"Female\",B740,IF($E$3=\"Senior Citizen\",B747,B754)))","v":160000},0]
[{"$f":"B733+1","v":160001},500000,0.1,{"$f":"B733","v":160000},{"$f":"(B734-B733)*C734","v":34000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O733+1","v":160001},500000,0.1]
[{"$f":"B734+1","v":500001},800000,0.2,{"$f":"B734","v":500000},{"$f":"E734+(B735-B734)*C735","v":94000},0,0.03,{"$f":"IF(I733=C737,E736+ROUND((H733-J733),0)*I733,IF(I733=C736,E735+ROUND((H733-J733)*I733,0),IF(I733=C735,E734+ROUND((H733-J733)*I733,0),IF(I733=C734,E733+ROUND((H733-J733)*I733,0),E732+ROUND((H733-J733)*I733,0)))))","v":205189},{"$f":"MIN(K737:L737)","v":0},{"$f":"ROUND(SUM(H735+I735)*M733,0)","v":6156},{"$f":"SUM(H735:J735)","v":211345},null,null,{"$f":"O734+1","v":500001},800000,0.2]
[{"$f":"B735+1","v":800001},null,0.3,{"$f":"B735","v":800000},{"$f":"IF(J733=0,0,E735)","v":94000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O735+1","v":800001},0,0.3]
["Surcharge Limit",null,null,0,null,null,null,0,{"$f":"IF(H733>H737,H733-H737,0)","v":1170630},{"$f":"IF(I737>0,ROUND(I737*I733,0),0)","v":351189},{"$f":"I737-J737","v":819441},{"$f":"IF(H735>0,ROUND(H735*L733,0),0)","v":0},{"$f":"IF(K737>L737,0,L737-K737)","v":0},{"$f":"O736+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H735,IF($E$3=\"Female\",H742,IF($E$3=\"Senior Citizen\",H749,H756)))","v":205189}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I735,IF($E$3=\"Female\",I742,IF($E$3=\"Senior Citizen\",I749,I756)))","v":0}]
[0,190000,0,0,0,0,0,{"$f":"H733","v":1170630},{"$f":"VLOOKUP(H740,A740:C744,3)","v":0.3},{"$f":"INDEX(D740:D744,MATCH(I740,C740:C744,0))","v":800000},{"$f":"INDEX(E740:E744,MATCH(I740,C740:C744,0))","v":91000},{"$f":"IF(H740>H744,VLOOKUP(H740,A740:F744,6),0)","v":0},{"$f":"VLOOKUP(H740,A740:G744,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J735,IF($E$3=\"Female\",J742,IF($E$3=\"Senior Citizen\",J749,J756)))","v":6156}]
[{"$f":"B740+1","v":190001},500000,0.1,{"$f":"B740","v":190000},{"$f":"(B741-B740)*C741","v":31000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K735,IF($E$3=\"Female\",K742,IF($E$3=\"Senior Citizen\",K749,K756)))","v":211345}]
[{"$f":"B741+1","v":500001},800000,0.2,{"$f":"B741","v":500000},{"$f":"E741+(B742-B741)*C742","v":91000},0,0.03,{"$f":"IF(I740=C744,E743+ROUND((H740-J740),0)*I740,IF(I740=C743,E742+ROUND((H740-J740)*I740,0),IF(I740=C742,E741+ROUND((H740-J740)*I740,0),IF(I740=C741,E740+ROUND((H740-J740)*I740,0),E739+ROUND((H740-J740)*I740,0)))))","v":202189},{"$f":"MIN(K744:L744)","v":0},{"$f":"ROUND(SUM(H742+I742)*M740,0)","v":6066},{"$f":"SUM(H742:J742)","v":208255},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A732,IF($E$3=\"Female\",A739,IF($E$3=\"Senior Citizen\",A746,A753)))","v":"(below 65 years)"}]
[{"$f":"B742+1","v":800001},null,0.3,{"$f":"B742","v":800000},{"$f":"IF(J740=0,0,E742)","v":91000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M737,IF($E$3=\"Female\",M744,IF($E$3=\"Senior Citizen\",M751,M758)))","v":0}]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H737","v":0},{"$f":"IF(H740>H744,H740-H744,0)","v":1170630},{"$f":"IF(I744>0,ROUND(I744*I740,0),0)","v":351189},{"$f":"I744-J744","v":819441},{"$f":"IF(H742>0,ROUND(H742*L740,0),0)","v":0},{"$f":"IF(K744>L744,0,L744-K744)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K735,IF($E$3=\"Female\",K742,IF($E$3=\"Senior Citizen\",K749,K756)))","v":211345}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 65 years)"]
[0,240000,0,0,0,0,0,{"$f":"H733","v":1170630},{"$f":"VLOOKUP(H747,A747:C751,3)","v":0.3},{"$f":"INDEX(D747:D751,MATCH(I747,C747:C751,0))","v":800000},{"$f":"INDEX(E747:E751,MATCH(I747,C747:C751,0))","v":86000},{"$f":"IF(H747>H751,VLOOKUP(H747,A747:F751,6),0)","v":0},{"$f":"VLOOKUP(H747,A747:G751,7)","v":0.03}]
[{"$f":"B747+1","v":240001},500000,0.1,{"$f":"B747","v":240000},{"$f":"(B748-B747)*C748","v":26000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B748+1","v":500001},800000,0.2,{"$f":"B748","v":500000},{"$f":"E748+(B749-B748)*C749","v":86000},0,0.03,{"$f":"IF(I747=C751,E750+ROUND((H747-J747),0)*I747,IF(I747=C750,E749+ROUND((H747-J747)*I747,0),IF(I747=C749,E748+ROUND((H747-J747)*I747,0),IF(I747=C748,E747+ROUND((H747-J747)*I747,0),E746+ROUND((H747-J747)*I747,0)))))","v":197189},{"$f":"MIN(K751:L751)","v":0},{"$f":"ROUND(SUM(H749+I749)*M747,0)","v":5916},{"$f":"SUM(H749:J749)","v":203105}]
[{"$f":"B749+1","v":800001},null,0.3,{"$f":"B749","v":800000},{"$f":"IF(J747=0,0,E749)","v":86000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H744","v":0},{"$f":"IF(H747>H751,H747-H751,0)","v":1170630},{"$f":"IF(I751>0,ROUND(I751*I747,0),0)","v":351189},{"$f":"I751-J751","v":819441},{"$f":"IF(H749>0,ROUND(H749*L747,0),0)","v":0},{"$f":"IF(K751>L751,0,L751-K751)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,240000,0,0,0,0,0,{"$f":"H733","v":1170630},{"$f":"VLOOKUP(H754,A754:C758,3)","v":0.3},{"$f":"INDEX(D754:D758,MATCH(I754,C754:C758,0))","v":800000},{"$f":"INDEX(E754:E758,MATCH(I754,C754:C758,0))","v":86000},{"$f":"IF(H754>H758,VLOOKUP(H754,A754:F758,6),0)","v":0},{"$f":"VLOOKUP(H754,A754:G758,7)","v":0.03}]
[{"$f":"B754+1","v":240001},500000,0.1,{"$f":"B754","v":240000},{"$f":"(B755-B754)*C755","v":26000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B755+1","v":500001},800000,0.2,{"$f":"B755","v":500000},{"$f":"E755+(B756-B755)*C756","v":86000},0,0.03,{"$f":"IF(I754=C758,E757+ROUND((H754-J754),0)*I754,IF(I754=C757,E756+ROUND((H754-J754)*I754,0),IF(I754=C756,E755+ROUND((H754-J754)*I754,0),IF(I754=C755,E754+ROUND((H754-J754)*I754,0),E753+ROUND((H754-J754)*I754,0)))))","v":197189},{"$f":"MIN(K758:L758)","v":0},{"$f":"ROUND(SUM(H756+I756)*M754,0)","v":5916},{"$f":"SUM(H756:J756)","v":203105}]
[{"$f":"B756+1","v":800001},null,0.3,{"$f":"B756","v":800000},{"$f":"IF(J754=0,0,E756)","v":86000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H751","v":0},{"$f":"IF(H754>H758,H754-H758,0)","v":1170630},{"$f":"IF(I758>0,ROUND(I758*I754,0),0)","v":351189},{"$f":"I758-J758","v":819441},{"$f":"IF(H756>0,ROUND(H756*L754,0),0)","v":0},{"$f":"IF(K758>L758,0,L758-K758)","v":0}]
[null,null,2011,{"$f":"C759+1","v":2012},null,"2011-12"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C759","v":2011},{"$f":"D759","v":2012}]
[0,180000,0,0,0,0,0,{"$f":"$E$4","v":1170630},{"$f":"VLOOKUP(H762,A762:C766,3)","v":0.3},{"$f":"INDEX(D762:D766,MATCH(I762,C762:C766,0))","v":800000},{"$f":"INDEX(E762:E766,MATCH(I762,C762:C766,0))","v":92000},{"$f":"IF(H762>H766,VLOOKUP(H762,A762:F766,6),0)","v":0},{"$f":"VLOOKUP(H762,A762:G766,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B762,IF($E$3=\"Female\",B769,IF($E$3=\"Senior Citizen\",B776,B783)))","v":180000},0]
[{"$f":"B762+1","v":180001},500000,0.1,{"$f":"B762","v":180000},{"$f":"(B763-B762)*C763","v":32000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O762+1","v":180001},500000,0.1]
[{"$f":"B763+1","v":500001},800000,0.2,{"$f":"B763","v":500000},{"$f":"E763+(B764-B763)*C764","v":92000},0,0.03,{"$f":"IF(I762=C766,E765+ROUND((H762-J762),0)*I762,IF(I762=C765,E764+ROUND((H762-J762)*I762,0),IF(I762=C764,E763+ROUND((H762-J762)*I762,0),IF(I762=C763,E762+ROUND((H762-J762)*I762,0),E761+ROUND((H762-J762)*I762,0)))))","v":203189},{"$f":"MIN(K766:L766)","v":0},{"$f":"ROUND(SUM(H764+I764)*M762,0)","v":6096},{"$f":"SUM(H764:J764)","v":209285},null,null,{"$f":"O763+1","v":500001},800000,0.2]
[{"$f":"B764+1","v":800001},null,0.3,{"$f":"B764","v":800000},{"$f":"IF(J762=0,0,E764)","v":92000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O764+1","v":800001},0,0.3]
["Surcharge Limit",null,null,0,null,null,null,0,{"$f":"IF(H762>H766,H762-H766,0)","v":1170630},{"$f":"IF(I766>0,ROUND(I766*I762,0),0)","v":351189},{"$f":"I766-J766","v":819441},{"$f":"IF(H764>0,ROUND(H764*L762,0),0)","v":0},{"$f":"IF(K766>L766,0,L766-K766)","v":0},{"$f":"O765+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H764,IF($E$3=\"Female\",H771,IF($E$3=\"Senior Citizen\",H778,H785)))","v":203189}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I764,IF($E$3=\"Female\",I771,IF($E$3=\"Senior Citizen\",I778,I785)))","v":0}]
[0,190000,0,0,0,0,0,{"$f":"H762","v":1170630},{"$f":"VLOOKUP(H769,A769:C773,3)","v":0.3},{"$f":"INDEX(D769:D773,MATCH(I769,C769:C773,0))","v":800000},{"$f":"INDEX(E769:E773,MATCH(I769,C769:C773,0))","v":91000},{"$f":"IF(H769>H773,VLOOKUP(H769,A769:F773,6),0)","v":0},{"$f":"VLOOKUP(H769,A769:G773,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J764,IF($E$3=\"Female\",J771,IF($E$3=\"Senior Citizen\",J778,J785)))","v":6096}]
[{"$f":"B769+1","v":190001},500000,0.1,{"$f":"B769","v":190000},{"$f":"(B770-B769)*C770","v":31000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K764,IF($E$3=\"Female\",K771,IF($E$3=\"Senior Citizen\",K778,K785)))","v":209285}]
[{"$f":"B770+1","v":500001},800000,0.2,{"$f":"B770","v":500000},{"$f":"E770+(B771-B770)*C771","v":91000},0,0.03,{"$f":"IF(I769=C773,E772+ROUND((H769-J769),0)*I769,IF(I769=C772,E771+ROUND((H769-J769)*I769,0),IF(I769=C771,E770+ROUND((H769-J769)*I769,0),IF(I769=C770,E769+ROUND((H769-J769)*I769,0),E768+ROUND((H769-J769)*I769,0)))))","v":202189},{"$f":"MIN(K773:L773)","v":0},{"$f":"ROUND(SUM(H771+I771)*M769,0)","v":6066},{"$f":"SUM(H771:J771)","v":208255},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A761,IF($E$3=\"Female\",A768,IF($E$3=\"Senior Citizen\",A775,A782)))","v":"(below 60 years)"}]
[{"$f":"B771+1","v":800001},null,0.3,{"$f":"B771","v":800000},{"$f":"IF(J769=0,0,E771)","v":91000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M766,IF($E$3=\"Female\",M773,IF($E$3=\"Senior Citizen\",M780,M787)))","v":0}]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H766","v":0},{"$f":"IF(H769>H773,H769-H773,0)","v":1170630},{"$f":"IF(I773>0,ROUND(I773*I769,0),0)","v":351189},{"$f":"I773-J773","v":819441},{"$f":"IF(H771>0,ROUND(H771*L769,0),0)","v":0},{"$f":"IF(K773>L773,0,L773-K773)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K764,IF($E$3=\"Female\",K771,IF($E$3=\"Senior Citizen\",K778,K785)))","v":209285}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 60 year but less than 80)"]
[0,250000,0,0,0,0,0,{"$f":"H762","v":1170630},{"$f":"VLOOKUP(H776,A776:C780,3)","v":0.3},{"$f":"INDEX(D776:D780,MATCH(I776,C776:C780,0))","v":800000},{"$f":"INDEX(E776:E780,MATCH(I776,C776:C780,0))","v":85000},{"$f":"IF(H776>H780,VLOOKUP(H776,A776:F780,6),0)","v":0},{"$f":"VLOOKUP(H776,A776:G780,7)","v":0.03}]
[{"$f":"B776+1","v":250001},500000,0.1,{"$f":"B776","v":250000},{"$f":"(B777-B776)*C777","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B777+1","v":500001},800000,0.2,{"$f":"B777","v":500000},{"$f":"E777+(B778-B777)*C778","v":85000},0,0.03,{"$f":"IF(I776=C780,E779+ROUND((H776-J776),0)*I776,IF(I776=C779,E778+ROUND((H776-J776)*I776,0),IF(I776=C778,E777+ROUND((H776-J776)*I776,0),IF(I776=C777,E776+ROUND((H776-J776)*I776,0),E775+ROUND((H776-J776)*I776,0)))))","v":196189},{"$f":"MIN(K780:L780)","v":0},{"$f":"ROUND(SUM(H778+I778)*M776,0)","v":5886},{"$f":"SUM(H778:J778)","v":202075}]
[{"$f":"B778+1","v":800001},null,0.3,{"$f":"B778","v":800000},{"$f":"IF(J776=0,0,E778)","v":85000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H773","v":0},{"$f":"IF(H776>H780,H776-H780,0)","v":1170630},{"$f":"IF(I780>0,ROUND(I780*I776,0),0)","v":351189},{"$f":"I780-J780","v":819441},{"$f":"IF(H778>0,ROUND(H778*L776,0),0)","v":0},{"$f":"IF(K780>L780,0,L780-K780)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H762","v":1170630},{"$f":"VLOOKUP(H783,A783:C787,3)","v":0.3},{"$f":"INDEX(D783:D787,MATCH(I783,C783:C787,0))","v":800000},{"$f":"INDEX(E783:E787,MATCH(I783,C783:C787,0))","v":60000},{"$f":"IF(H783>H787,VLOOKUP(H783,A783:F787,6),0)","v":0},{"$f":"VLOOKUP(H783,A783:G787,7)","v":0.03}]
[{"$f":"B783+1","v":500001},800000,0.2,{"$f":"B783","v":500000},{"$f":"(B784-B783)*C784","v":60000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B784+1","v":800001},null,0.3,{"$f":"B784","v":800000},{"$f":"IF(J783=0,0,E784)","v":60000},0,0.03,{"$f":"IF(I783=C787,E786+ROUND((H783-J783),0)*I783,IF(I783=C786,E785+ROUND((H783-J783)*I783,0),IF(I783=C785,E784+ROUND((H783-J783)*I783,0),IF(I783=C784,E783+ROUND((H783-J783)*I783,0),E782+ROUND((H783-J783)*I783,0)))))","v":171189},{"$f":"MIN(K787:L787)","v":0},{"$f":"ROUND(SUM(H785+I785)*M783,0)","v":5136},{"$f":"SUM(H785:J785)","v":176325}]
[null,null,null,null,null,0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H780","v":0},{"$f":"IF(H783>H787,H783-H787,0)","v":1170630},{"$f":"IF(I787>0,ROUND(I787*I783,0),0)","v":351189},{"$f":"I787-J787","v":819441},{"$f":"IF(H785>0,ROUND(H785*L783,0),0)","v":0},{"$f":"IF(K787>L787,0,L787-K787)","v":0}]
[null,null,2012,{"$f":"C788+1","v":2013},null,"2012-13"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C788","v":2012},{"$f":"D788","v":2013}]
[0,200000,0,0,0,0,0,{"$f":"$E$4","v":1170630},{"$f":"VLOOKUP(H791,A791:C795,3)","v":0.3},{"$f":"INDEX(D791:D795,MATCH(I791,C791:C795,0))","v":1000000},{"$f":"INDEX(E791:E795,MATCH(I791,C791:C795,0))","v":130000},{"$f":"IF(H791>H795,VLOOKUP(H791,A791:F795,6),0)","v":0},{"$f":"VLOOKUP(H791,A791:G795,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B791,IF($E$3=\"Female\",B798,IF($E$3=\"Senior Citizen\",B805,B812)))","v":200000},0]
[{"$f":"B791+1","v":200001},500000,0.1,{"$f":"B791","v":200000},{"$f":"(B792-B791)*C792","v":30000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O791+1","v":200001},500000,0.1]
[{"$f":"B792+1","v":500001},1000000,0.2,{"$f":"B792","v":500000},{"$f":"E792+(B793-B792)*C793","v":130000},0,0.03,{"$f":"IF(I791=C795,E794+ROUND((H791-J791),0)*I791,IF(I791=C794,E793+ROUND((H791-J791)*I791,0),IF(I791=C793,E792+ROUND((H791-J791)*I791,0),IF(I791=C792,E791+ROUND((H791-J791)*I791,0),E790+ROUND((H791-J791)*I791,0)))))","v":181189},{"$f":"MIN(K795:L795)","v":0},{"$f":"ROUND(SUM(H793+I793)*M791,0)","v":5436},{"$f":"SUM(H793:J793)","v":186625},null,null,{"$f":"O792+1","v":500001},1000000,0.2]
[{"$f":"B793+1","v":1000001},null,0.3,{"$f":"B793","v":1000000},{"$f":"IF(J791=0,0,E793)","v":130000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O793+1","v":1000001},0,0.3]
["Surcharge Limit",null,null,0,null,null,null,0,{"$f":"IF(H791>H795,H791-H795,0)","v":1170630},{"$f":"IF(I795>0,ROUND(I795*I791,0),0)","v":351189},{"$f":"I795-J795","v":819441},{"$f":"IF(H793>0,ROUND(H793*L791,0),0)","v":0},{"$f":"IF(K795>L795,0,L795-K795)","v":0},{"$f":"O794+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H793,IF($E$3=\"Female\",H800,IF($E$3=\"Senior Citizen\",H807,H814)))","v":181189}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I793,IF($E$3=\"Female\",I800,IF($E$3=\"Senior Citizen\",I807,I814)))","v":0}]
[0,200000,0,0,0,0,0,{"$f":"H791","v":1170630},{"$f":"VLOOKUP(H798,A798:C802,3)","v":0.3},{"$f":"INDEX(D798:D802,MATCH(I798,C798:C802,0))","v":1000000},{"$f":"INDEX(E798:E802,MATCH(I798,C798:C802,0))","v":130000},{"$f":"IF(H798>H802,VLOOKUP(H798,A798:F802,6),0)","v":0},{"$f":"VLOOKUP(H798,A798:G802,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J793,IF($E$3=\"Female\",J800,IF($E$3=\"Senior Citizen\",J807,J814)))","v":5436}]
[{"$f":"B798+1","v":200001},500000,0.1,{"$f":"B798","v":200000},{"$f":"(B799-B798)*C799","v":30000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K793,IF($E$3=\"Female\",K800,IF($E$3=\"Senior Citizen\",K807,K814)))","v":186625}]
[{"$f":"B799+1","v":500001},1000000,0.2,{"$f":"B799","v":500000},{"$f":"E799+(B800-B799)*C800","v":130000},0,0.03,{"$f":"IF(I798=C802,E801+ROUND((H798-J798),0)*I798,IF(I798=C801,E800+ROUND((H798-J798)*I798,0),IF(I798=C800,E799+ROUND((H798-J798)*I798,0),IF(I798=C799,E798+ROUND((H798-J798)*I798,0),E797+ROUND((H798-J798)*I798,0)))))","v":181189},{"$f":"MIN(K802:L802)","v":0},{"$f":"ROUND(SUM(H800+I800)*M798,0)","v":5436},{"$f":"SUM(H800:J800)","v":186625},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A790,IF($E$3=\"Female\",A797,IF($E$3=\"Senior Citizen\",A804,A811)))","v":"(below 65 years)"}]
[{"$f":"B800+1","v":1000001},null,0.3,{"$f":"B800","v":1000000},{"$f":"IF(J798=0,0,E800)","v":130000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M795,IF($E$3=\"Female\",M802,IF($E$3=\"Senior Citizen\",M809,M816)))","v":0}]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H795","v":0},{"$f":"IF(H798>H802,H798-H802,0)","v":1170630},{"$f":"IF(I802>0,ROUND(I802*I798,0),0)","v":351189},{"$f":"I802-J802","v":819441},{"$f":"IF(H800>0,ROUND(H800*L798,0),0)","v":0},{"$f":"IF(K802>L802,0,L802-K802)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K793,IF($E$3=\"Female\",K800,IF($E$3=\"Senior Citizen\",K807,K814)))","v":186625}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 65 years)"]
[0,250000,0,0,0,0,0,{"$f":"H791","v":1170630},{"$f":"VLOOKUP(H805,A805:C809,3)","v":0.3},{"$f":"INDEX(D805:D809,MATCH(I805,C805:C809,0))","v":1000000},{"$f":"INDEX(E805:E809,MATCH(I805,C805:C809,0))","v":125000},{"$f":"IF(H805>H809,VLOOKUP(H805,A805:F809,6),0)","v":0},{"$f":"VLOOKUP(H805,A805:G809,7)","v":0.03}]
[{"$f":"B805+1","v":250001},500000,0.1,{"$f":"B805","v":250000},{"$f":"(B806-B805)*C806","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B806+1","v":500001},1000000,0.2,{"$f":"B806","v":500000},{"$f":"E806+(B807-B806)*C807","v":125000},0,0.03,{"$f":"IF(I805=C809,E808+ROUND((H805-J805),0)*I805,IF(I805=C808,E807+ROUND((H805-J805)*I805,0),IF(I805=C807,E806+ROUND((H805-J805)*I805,0),IF(I805=C806,E805+ROUND((H805-J805)*I805,0),E804+ROUND((H805-J805)*I805,0)))))","v":176189},{"$f":"MIN(K809:L809)","v":0},{"$f":"ROUND(SUM(H807+I807)*M805,0)","v":5286},{"$f":"SUM(H807:J807)","v":181475}]
[{"$f":"B807+1","v":1000001},null,0.3,{"$f":"B807","v":1000000},{"$f":"IF(J805=0,0,E807)","v":125000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H802","v":0},{"$f":"IF(H805>H809,H805-H809,0)","v":1170630},{"$f":"IF(I809>0,ROUND(I809*I805,0),0)","v":351189},{"$f":"I809-J809","v":819441},{"$f":"IF(H807>0,ROUND(H807*L805,0),0)","v":0},{"$f":"IF(K809>L809,0,L809-K809)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H791","v":1170630},{"$f":"VLOOKUP(H812,A812:C816,3)","v":0.3},{"$f":"INDEX(D812:D816,MATCH(I812,C812:C816,0))","v":1000000},{"$f":"INDEX(E812:E816,MATCH(I812,C812:C816,0))","v":100000},{"$f":"IF(H812>H816,VLOOKUP(H812,A812:F816,6),0)","v":0},{"$f":"VLOOKUP(H812,A812:G816,7)","v":0.03}]
[{"$f":"B812+1","v":500001},1000000,0.2,{"$f":"B812","v":500000},{"$f":"(B813-B812)*C813","v":100000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B813+1","v":1000001},null,0.3,{"$f":"B813","v":1000000},{"$f":"IF(J812=0,0,E813)","v":100000},0,0.03,{"$f":"IF(I812=C816,E815+ROUND((H812-J812),0)*I812,IF(I812=C815,E814+ROUND((H812-J812)*I812,0),IF(I812=C814,E813+ROUND((H812-J812)*I812,0),IF(I812=C813,E812+ROUND((H812-J812)*I812,0),E811+ROUND((H812-J812)*I812,0)))))","v":151189},{"$f":"MIN(K816:L816)","v":0},{"$f":"ROUND(SUM(H814+I814)*M812,0)","v":4536},{"$f":"SUM(H814:J814)","v":155725}]
[null,null,null,null,null,0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H809","v":0},{"$f":"IF(H812>H816,H812-H816,0)","v":1170630},{"$f":"IF(I816>0,ROUND(I816*I812,0),0)","v":351189},{"$f":"I816-J816","v":819441},{"$f":"IF(H814>0,ROUND(H814*L812,0),0)","v":0},{"$f":"IF(K816>L816,0,L816-K816)","v":0}]
[null,null,2013,{"$f":"C817+1","v":2014},null,"2013-14"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C817","v":2013},{"$f":"D817","v":2014}]
[0,200000,0,0,0,0,0,{"$f":"$E$4","v":1170630},{"$f":"VLOOKUP(H820,A820:C824,3)","v":0.3},{"$f":"INDEX(D820:D824,MATCH(I820,C820:C824,0))","v":1000000},{"$f":"INDEX(E820:E824,MATCH(I820,C820:C824,0))","v":130000},{"$f":"IF(H820>H824,VLOOKUP(H820,A820:F824,6),0)","v":0},{"$f":"VLOOKUP(H820,A820:G824,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B820,IF($E$3=\"Female\",B827,IF($E$3=\"Senior Citizen\",B834,B841)))","v":200000},0,{"$f":"O820","v":200000}]
[{"$f":"B820+1","v":200001},500000,0.1,{"$f":"B820","v":200000},{"$f":"(B821-B820)*C821","v":30000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O820+1","v":200001},500000,0.1]
[{"$f":"B821+1","v":500001},1000000,0.2,{"$f":"B821","v":500000},{"$f":"E821+(B822-B821)*C822","v":130000},0,0.03,{"$f":"IF(I820=C824,E823+ROUND((H820-J820),0)*I820,IF(I820=C823,E822+ROUND((H820-J820)*I820,0),IF(I820=C822,E821+ROUND((H820-J820)*I820,0),IF(I820=C821,E820+ROUND((H820-J820)*I820,0),E819+ROUND((H820-J820)*I820,0)))))","v":181189},{"$f":"MIN(K824:L824)","v":0},{"$f":"ROUND(SUM(H822+I822)*M820,0)","v":5436},{"$f":"SUM(H822:J822)","v":186625},null,null,{"$f":"O821+1","v":500001},1000000,0.2]
[{"$f":"B822+1","v":1000001},null,0.3,{"$f":"B822","v":1000000},{"$f":"IF(J820=0,0,E822)","v":130000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O822+1","v":1000001},0,0.3]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"D824","v":10000000},{"$f":"IF(H820>H824,H820-H824,0)","v":0},{"$f":"IF(I824>0,ROUND(I824*I820,0),0)","v":0},{"$f":"I824-J824","v":0},{"$f":"IF(H822>0,ROUND(H822*L820,0),0)","v":0},{"$f":"IF(K824>L824,0,L824-K824)","v":0},{"$f":"O823+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H822,IF($E$3=\"Female\",H829,IF($E$3=\"Senior Citizen\",H836,H843)))","v":181189}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I822,IF($E$3=\"Female\",I829,IF($E$3=\"Senior Citizen\",I836,I843)))","v":0}]
[0,200000,0,0,0,0,0,{"$f":"H820","v":1170630},{"$f":"VLOOKUP(H827,A827:C831,3)","v":0.3},{"$f":"INDEX(D827:D831,MATCH(I827,C827:C831,0))","v":1000000},{"$f":"INDEX(E827:E831,MATCH(I827,C827:C831,0))","v":130000},{"$f":"IF(H827>H831,VLOOKUP(H827,A827:F831,6),0)","v":0},{"$f":"VLOOKUP(H827,A827:G831,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J822,IF($E$3=\"Female\",J829,IF($E$3=\"Senior Citizen\",J836,J843)))","v":5436}]
[{"$f":"B827+1","v":200001},500000,0.1,{"$f":"B827","v":200000},{"$f":"(B828-B827)*C828","v":30000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K822,IF($E$3=\"Female\",K829,IF($E$3=\"Senior Citizen\",K836,K843)))","v":186625}]
[{"$f":"B828+1","v":500001},1000000,0.2,{"$f":"B828","v":500000},{"$f":"E828+(B829-B828)*C829","v":130000},0,0.03,{"$f":"IF(I827=C831,E830+ROUND((H827-J827),0)*I827,IF(I827=C830,E829+ROUND((H827-J827)*I827,0),IF(I827=C829,E828+ROUND((H827-J827)*I827,0),IF(I827=C828,E827+ROUND((H827-J827)*I827,0),E826+ROUND((H827-J827)*I827,0)))))","v":181189},{"$f":"MIN(K831:L831)","v":0},{"$f":"ROUND(SUM(H829+I829)*M827,0)","v":5436},{"$f":"SUM(H829:J829)","v":186625},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A819,IF($E$3=\"Female\",A826,IF($E$3=\"Senior Citizen\",A833,A840)))","v":"(below 60 years)"}]
[{"$f":"B829+1","v":1000001},null,0.3,{"$f":"B829","v":1000000},{"$f":"IF(J827=0,0,E829)","v":130000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M824,IF($E$3=\"Female\",M831,IF($E$3=\"Senior Citizen\",M838,M845)))","v":0}]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H824","v":10000000},{"$f":"IF(H827>H831,H827-H831,0)","v":0},{"$f":"IF(I831>0,ROUND(I831*I827,0),0)","v":0},{"$f":"I831-J831","v":0},{"$f":"IF(H829>0,ROUND(H829*L827,0),0)","v":0},{"$f":"IF(K831>L831,0,L831-K831)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K822,IF($E$3=\"Female\",K829,IF($E$3=\"Senior Citizen\",K836,K843)))","v":186625}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 60 year but less than 80)"]
[0,250000,0,0,0,0,0,{"$f":"H820","v":1170630},{"$f":"VLOOKUP(H834,A834:C838,3)","v":0.3},{"$f":"INDEX(D834:D838,MATCH(I834,C834:C838,0))","v":1000000},{"$f":"INDEX(E834:E838,MATCH(I834,C834:C838,0))","v":125000},{"$f":"IF(H834>H838,VLOOKUP(H834,A834:F838,6),0)","v":0},{"$f":"VLOOKUP(H834,A834:G838,7)","v":0.03}]
[{"$f":"B834+1","v":250001},500000,0.1,{"$f":"B834","v":250000},{"$f":"(B835-B834)*C835","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B835+1","v":500001},1000000,0.2,{"$f":"B835","v":500000},{"$f":"E835+(B836-B835)*C836","v":125000},0,0.03,{"$f":"IF(I834=C838,E837+ROUND((H834-J834),0)*I834,IF(I834=C837,E836+ROUND((H834-J834)*I834,0),IF(I834=C836,E835+ROUND((H834-J834)*I834,0),IF(I834=C835,E834+ROUND((H834-J834)*I834,0),E833+ROUND((H834-J834)*I834,0)))))","v":176189},{"$f":"MIN(K838:L838)","v":0},{"$f":"ROUND(SUM(H836+I836)*M834,0)","v":5286},{"$f":"SUM(H836:J836)","v":181475}]
[{"$f":"B836+1","v":1000001},null,0.3,{"$f":"B836","v":1000000},{"$f":"IF(J834=0,0,E836)","v":125000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H831","v":10000000},{"$f":"IF(H834>H838,H834-H838,0)","v":0},{"$f":"IF(I838>0,ROUND(I838*I834,0),0)","v":0},{"$f":"I838-J838","v":0},{"$f":"IF(H836>0,ROUND(H836*L834,0),0)","v":0},{"$f":"IF(K838>L838,0,L838-K838)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H820","v":1170630},{"$f":"VLOOKUP(H841,A841:C845,3)","v":0.3},{"$f":"INDEX(D841:D845,MATCH(I841,C841:C845,0))","v":1000000},{"$f":"INDEX(E841:E845,MATCH(I841,C841:C845,0))","v":100000},{"$f":"IF(H841>H845,VLOOKUP(H841,A841:F845,6),0)","v":0},{"$f":"VLOOKUP(H841,A841:G845,7)","v":0.03}]
[{"$f":"B841+1","v":500001},1000000,0.2,{"$f":"B841","v":500000},{"$f":"(B842-B841)*C842","v":100000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B842+1","v":1000001},null,0.3,{"$f":"B842","v":1000000},{"$f":"IF(J841=0,0,E842)","v":100000},0.1,0.03,{"$f":"IF(I841=C845,E844+ROUND((H841-J841),0)*I841,IF(I841=C844,E843+ROUND((H841-J841)*I841,0),IF(I841=C843,E842+ROUND((H841-J841)*I841,0),IF(I841=C842,E841+ROUND((H841-J841)*I841,0),E840+ROUND((H841-J841)*I841,0)))))","v":151189},{"$f":"MIN(K845:L845)","v":0},{"$f":"ROUND(SUM(H843+I843)*M841,0)","v":4536},{"$f":"SUM(H843:J843)","v":155725}]
[null,null,null,null,null,0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H838","v":10000000},{"$f":"IF(H841>H845,H841-H845,0)","v":0},{"$f":"IF(I845>0,ROUND(I845*I841,0),0)","v":0},{"$f":"I845-J845","v":0},{"$f":"IF(H843>0,ROUND(H843*L841,0),0)","v":0},{"$f":"IF(K845>L845,0,L845-K845)","v":0}]
[null,null,2014,{"$f":"C846+1","v":2015},null,"2014-15"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C846","v":2014},{"$f":"D846","v":2015}]
[0,250000,0,0,0,0,0,{"$f":"$E$4","v":1170630},{"$f":"VLOOKUP(H849,A849:C853,3)","v":0.3},{"$f":"INDEX(D849:D853,MATCH(I849,C849:C853,0))","v":1000000},{"$f":"INDEX(E849:E853,MATCH(I849,C849:C853,0))","v":125000},{"$f":"IF(H849>H853,VLOOKUP(H849,A849:F853,6),0)","v":0},{"$f":"VLOOKUP(H849,A849:G853,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B849,IF($E$3=\"Female\",B856,IF($E$3=\"Senior Citizen\",B863,B870)))","v":250000},0,{"$f":"O849","v":250000}]
[{"$f":"B849+1","v":250001},500000,0.1,{"$f":"B849","v":250000},{"$f":"(B850-B849)*C850","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O849+1","v":250001},500000,0.1]
[{"$f":"B850+1","v":500001},1000000,0.2,{"$f":"B850","v":500000},{"$f":"E850+(B851-B850)*C851","v":125000},0,0.03,{"$f":"IF(I849=C853,E852+ROUND((H849-J849),0)*I849,IF(I849=C852,E851+ROUND((H849-J849)*I849,0),IF(I849=C851,E850+ROUND((H849-J849)*I849,0),IF(I849=C850,E849+ROUND((H849-J849)*I849,0),E848+ROUND((H849-J849)*I849,0)))))","v":176189},{"$f":"MIN(K853:L853)","v":0},{"$f":"ROUND(SUM(H851+I851)*M849,0)","v":5286},{"$f":"SUM(H851:J851)","v":181475},null,null,{"$f":"O850+1","v":500001},1000000,0.2]
[{"$f":"B851+1","v":1000001},null,0.3,{"$f":"B851","v":1000000},{"$f":"IF(J849=0,0,E851)","v":125000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O851+1","v":1000001},0,0.3]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"D853","v":10000000},{"$f":"IF(H849>H853,H849-H853,0)","v":0},{"$f":"IF(I853>0,ROUND(I853*I849,0),0)","v":0},{"$f":"I853-J853","v":0},{"$f":"IF(H851>0,ROUND(H851*L849,0),0)","v":0},{"$f":"IF(K853>L853,0,L853-K853)","v":0},{"$f":"O852+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H851,IF($E$3=\"Female\",H858,IF($E$3=\"Senior Citizen\",H865,H872)))","v":176189}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I851,IF($E$3=\"Female\",I858,IF($E$3=\"Senior Citizen\",I865,I872)))","v":0}]
[0,250000,0,0,0,0,0,{"$f":"H849","v":1170630},{"$f":"VLOOKUP(H856,A856:C860,3)","v":0.3},{"$f":"INDEX(D856:D860,MATCH(I856,C856:C860,0))","v":1000000},{"$f":"INDEX(E856:E860,MATCH(I856,C856:C860,0))","v":125000},{"$f":"IF(H856>H860,VLOOKUP(H856,A856:F860,6),0)","v":0},{"$f":"VLOOKUP(H856,A856:G860,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J851,IF($E$3=\"Female\",J858,IF($E$3=\"Senior Citizen\",J865,J872)))","v":5286}]
[{"$f":"B856+1","v":250001},500000,0.1,{"$f":"B856","v":250000},{"$f":"(B857-B856)*C857","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K851,IF($E$3=\"Female\",K858,IF($E$3=\"Senior Citizen\",K865,K872)))","v":181475}]
[{"$f":"B857+1","v":500001},1000000,0.2,{"$f":"B857","v":500000},{"$f":"E857+(B858-B857)*C858","v":125000},0,0.03,{"$f":"IF(I856=C860,E859+ROUND((H856-J856),0)*I856,IF(I856=C859,E858+ROUND((H856-J856)*I856,0),IF(I856=C858,E857+ROUND((H856-J856)*I856,0),IF(I856=C857,E856+ROUND((H856-J856)*I856,0),E855+ROUND((H856-J856)*I856,0)))))","v":176189},{"$f":"MIN(K860:L860)","v":0},{"$f":"ROUND(SUM(H858+I858)*M856,0)","v":5286},{"$f":"SUM(H858:J858)","v":181475},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A848,IF($E$3=\"Female\",A855,IF($E$3=\"Senior Citizen\",A862,A869)))","v":"(below 60 years)"}]
[{"$f":"B858+1","v":1000001},null,0.3,{"$f":"B858","v":1000000},{"$f":"IF(J856=0,0,E858)","v":125000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M853,IF($E$3=\"Female\",M860,IF($E$3=\"Senior Citizen\",M867,M874)))","v":0}]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H853","v":10000000},{"$f":"IF(H856>H860,H856-H860,0)","v":0},{"$f":"IF(I860>0,ROUND(I860*I856,0),0)","v":0},{"$f":"I860-J860","v":0},{"$f":"IF(H858>0,ROUND(H858*L856,0),0)","v":0},{"$f":"IF(K860>L860,0,L860-K860)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K851,IF($E$3=\"Female\",K858,IF($E$3=\"Senior Citizen\",K865,K872)))","v":181475}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 60 year but less than 80)"]
[0,300000,0,0,0,0,0,{"$f":"H849","v":1170630},{"$f":"VLOOKUP(H863,A863:C867,3)","v":0.3},{"$f":"INDEX(D863:D867,MATCH(I863,C863:C867,0))","v":1000000},{"$f":"INDEX(E863:E867,MATCH(I863,C863:C867,0))","v":120000},{"$f":"IF(H863>H867,VLOOKUP(H863,A863:F867,6),0)","v":0},{"$f":"VLOOKUP(H863,A863:G867,7)","v":0.03}]
[{"$f":"B863+1","v":300001},500000,0.1,{"$f":"B863","v":300000},{"$f":"(B864-B863)*C864","v":20000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B864+1","v":500001},1000000,0.2,{"$f":"B864","v":500000},{"$f":"E864+(B865-B864)*C865","v":120000},0,0.03,{"$f":"IF(I863=C867,E866+ROUND((H863-J863),0)*I863,IF(I863=C866,E865+ROUND((H863-J863)*I863,0),IF(I863=C865,E864+ROUND((H863-J863)*I863,0),IF(I863=C864,E863+ROUND((H863-J863)*I863,0),E862+ROUND((H863-J863)*I863,0)))))","v":171189},{"$f":"MIN(K867:L867)","v":0},{"$f":"ROUND(SUM(H865+I865)*M863,0)","v":5136},{"$f":"SUM(H865:J865)","v":176325}]
[{"$f":"B865+1","v":1000001},null,0.3,{"$f":"B865","v":1000000},{"$f":"IF(J863=0,0,E865)","v":120000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H860","v":10000000},{"$f":"IF(H863>H867,H863-H867,0)","v":0},{"$f":"IF(I867>0,ROUND(I867*I863,0),0)","v":0},{"$f":"I867-J867","v":0},{"$f":"IF(H865>0,ROUND(H865*L863,0),0)","v":0},{"$f":"IF(K867>L867,0,L867-K867)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H849","v":1170630},{"$f":"VLOOKUP(H870,A870:C874,3)","v":0.3},{"$f":"INDEX(D870:D874,MATCH(I870,C870:C874,0))","v":1000000},{"$f":"INDEX(E870:E874,MATCH(I870,C870:C874,0))","v":100000},{"$f":"IF(H870>H874,VLOOKUP(H870,A870:F874,6),0)","v":0},{"$f":"VLOOKUP(H870,A870:G874,7)","v":0.03}]
[{"$f":"B870+1","v":500001},1000000,0.2,{"$f":"B870","v":500000},{"$f":"(B871-B870)*C871","v":100000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B871+1","v":1000001},null,0.3,{"$f":"B871","v":1000000},{"$f":"IF(J870=0,0,E871)","v":100000},0.1,0.03,{"$f":"IF(I870=C874,E873+ROUND((H870-J870),0)*I870,IF(I870=C873,E872+ROUND((H870-J870)*I870,0),IF(I870=C872,E871+ROUND((H870-J870)*I870,0),IF(I870=C871,E870+ROUND((H870-J870)*I870,0),E869+ROUND((H870-J870)*I870,0)))))","v":151189},{"$f":"MIN(K874:L874)","v":0},{"$f":"ROUND(SUM(H872+I872)*M870,0)","v":4536},{"$f":"SUM(H872:J872)","v":155725}]
[null,null,null,null,null,0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H867","v":10000000},{"$f":"IF(H870>H874,H870-H874,0)","v":0},{"$f":"IF(I874>0,ROUND(I874*I870,0),0)","v":0},{"$f":"I874-J874","v":0},{"$f":"IF(H872>0,ROUND(H872*L870,0),0)","v":0},{"$f":"IF(K874>L874,0,L874-K874)","v":0}]
[null,null,2015,{"$f":"C875+1","v":2016},null,"2015-16"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C875","v":2015},{"$f":"D875","v":2016}]
[0,250000,0,0,0,0,0,{"$f":"$E$4","v":1170630},{"$f":"VLOOKUP(H878,A878:C882,3)","v":0.3},{"$f":"INDEX(D878:D882,MATCH(I878,C878:C882,0))","v":1000000},{"$f":"INDEX(E878:E882,MATCH(I878,C878:C882,0))","v":125000},{"$f":"IF(H878>H882,VLOOKUP(H878,A878:F882,6),0)","v":0},{"$f":"VLOOKUP(H878,A878:G882,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B878,IF($E$3=\"Female\",B885,IF($E$3=\"Senior Citizen\",B892,B899)))","v":250000},0,{"$f":"O878","v":250000}]
[{"$f":"B878+1","v":250001},500000,0.1,{"$f":"B878","v":250000},{"$f":"(B879-B878)*C879","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O878+1","v":250001},500000,0.1]
[{"$f":"B879+1","v":500001},1000000,0.2,{"$f":"B879","v":500000},{"$f":"E879+(B880-B879)*C880","v":125000},0,0.03,{"$f":"IF(I878=C882,E881+ROUND((H878-J878),0)*I878,IF(I878=C881,E880+ROUND((H878-J878)*I878,0),IF(I878=C880,E879+ROUND((H878-J878)*I878,0),IF(I878=C879,E878+ROUND((H878-J878)*I878,0),E877+ROUND((H878-J878)*I878,0)))))","v":176189},{"$f":"MIN(K882:L882)","v":0},{"$f":"ROUND(SUM(H880+I880)*M878,0)","v":5286},{"$f":"SUM(H880:J880)","v":181475},null,null,{"$f":"O879+1","v":500001},1000000,0.2]
[{"$f":"B880+1","v":1000001},null,0.3,{"$f":"B880","v":1000000},{"$f":"IF(J878=0,0,E880)","v":125000},0.12,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O880+1","v":1000001},0,0.3]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"D882","v":10000000},{"$f":"IF(H878>H882,H878-H882,0)","v":0},{"$f":"IF(I882>0,ROUND(I882*I878,0),0)","v":0},{"$f":"I882-J882","v":0},{"$f":"IF(H880>0,ROUND(H880*L878,0),0)","v":0},{"$f":"IF(K882>L882,0,L882-K882)","v":0},{"$f":"O881+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H880,IF($E$3=\"Female\",H887,IF($E$3=\"Senior Citizen\",H894,H901)))","v":176189}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I880,IF($E$3=\"Female\",I887,IF($E$3=\"Senior Citizen\",I894,I901)))","v":0}]
[0,250000,0,0,0,0,0,{"$f":"H878","v":1170630},{"$f":"VLOOKUP(H885,A885:C889,3)","v":0.3},{"$f":"INDEX(D885:D889,MATCH(I885,C885:C889,0))","v":1000000},{"$f":"INDEX(E885:E889,MATCH(I885,C885:C889,0))","v":125000},{"$f":"IF(H885>H889,VLOOKUP(H885,A885:F889,6),0)","v":0},{"$f":"VLOOKUP(H885,A885:G889,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J880,IF($E$3=\"Female\",J887,IF($E$3=\"Senior Citizen\",J894,J901)))","v":5286}]
[{"$f":"B885+1","v":250001},500000,0.1,{"$f":"B885","v":250000},{"$f":"(B886-B885)*C886","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K880,IF($E$3=\"Female\",K887,IF($E$3=\"Senior Citizen\",K894,K901)))","v":181475}]
[{"$f":"B886+1","v":500001},1000000,0.2,{"$f":"B886","v":500000},{"$f":"E886+(B887-B886)*C887","v":125000},0,0.03,{"$f":"IF(I885=C889,E888+ROUND((H885-J885),0)*I885,IF(I885=C888,E887+ROUND((H885-J885)*I885,0),IF(I885=C887,E886+ROUND((H885-J885)*I885,0),IF(I885=C886,E885+ROUND((H885-J885)*I885,0),E884+ROUND((H885-J885)*I885,0)))))","v":176189},{"$f":"MIN(K889:L889)","v":0},{"$f":"ROUND(SUM(H887+I887)*M885,0)","v":5286},{"$f":"SUM(H887:J887)","v":181475},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A877,IF($E$3=\"Female\",A884,IF($E$3=\"Senior Citizen\",A891,A898)))","v":"(below 60 years)"}]
[{"$f":"B887+1","v":1000001},null,0.3,{"$f":"B887","v":1000000},{"$f":"IF(J885=0,0,E887)","v":125000},0.12,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M882,IF($E$3=\"Female\",M889,IF($E$3=\"Senior Citizen\",M896,M903)))","v":0}]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H882","v":10000000},{"$f":"IF(H885>H889,H885-H889,0)","v":0},{"$f":"IF(I889>0,ROUND(I889*I885,0),0)","v":0},{"$f":"I889-J889","v":0},{"$f":"IF(H887>0,ROUND(H887*L885,0),0)","v":0},{"$f":"IF(K889>L889,0,L889-K889)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K880,IF($E$3=\"Female\",K887,IF($E$3=\"Senior Citizen\",K894,K901)))","v":181475}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 60 year but less than 80)"]
[0,300000,0,0,0,0,0,{"$f":"H878","v":1170630},{"$f":"VLOOKUP(H892,A892:C896,3)","v":0.3},{"$f":"INDEX(D892:D896,MATCH(I892,C892:C896,0))","v":1000000},{"$f":"INDEX(E892:E896,MATCH(I892,C892:C896,0))","v":120000},{"$f":"IF(H892>H896,VLOOKUP(H892,A892:F896,6),0)","v":0},{"$f":"VLOOKUP(H892,A892:G896,7)","v":0.03}]
[{"$f":"B892+1","v":300001},500000,0.1,{"$f":"B892","v":300000},{"$f":"(B893-B892)*C893","v":20000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B893+1","v":500001},1000000,0.2,{"$f":"B893","v":500000},{"$f":"E893+(B894-B893)*C894","v":120000},0,0.03,{"$f":"IF(I892=C896,E895+ROUND((H892-J892),0)*I892,IF(I892=C895,E894+ROUND((H892-J892)*I892,0),IF(I892=C894,E893+ROUND((H892-J892)*I892,0),IF(I892=C893,E892+ROUND((H892-J892)*I892,0),E891+ROUND((H892-J892)*I892,0)))))","v":171189},{"$f":"MIN(K896:L896)","v":0},{"$f":"ROUND(SUM(H894+I894)*M892,0)","v":5136},{"$f":"SUM(H894:J894)","v":176325}]
[{"$f":"B894+1","v":1000001},null,0.3,{"$f":"B894","v":1000000},{"$f":"IF(J892=0,0,E894)","v":120000},0.12,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",null,339004]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H889","v":10000000},{"$f":"IF(H892>H896,H892-H896,0)","v":0},{"$f":"IF(I896>0,ROUND(I896*I892,0),0)","v":0},{"$f":"I896-J896","v":0},{"$f":"IF(H894>0,ROUND(H894*L892,0),0)","v":0},{"$f":"IF(K896>L896,0,L896-K896)","v":0},null,338934]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess",null,{"$f":"O895-O896","v":70}]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H878","v":1170630},{"$f":"VLOOKUP(H899,A899:C903,3)","v":0.3},{"$f":"INDEX(D899:D903,MATCH(I899,C899:C903,0))","v":1000000},{"$f":"INDEX(E899:E903,MATCH(I899,C899:C903,0))","v":100000},{"$f":"IF(H899>H903,VLOOKUP(H899,A899:F903,6),0)","v":0},{"$f":"VLOOKUP(H899,A899:G903,7)","v":0.03}]
[{"$f":"B899+1","v":500001},1000000,0.2,{"$f":"B899","v":500000},{"$f":"(B900-B899)*C900","v":100000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B900+1","v":1000001},null,0.3,{"$f":"B900","v":1000000},{"$f":"IF(J899=0,0,E900)","v":100000},0.12,0.03,{"$f":"IF(I899=C903,E902+ROUND((H899-J899),0)*I899,IF(I899=C902,E901+ROUND((H899-J899)*I899,0),IF(I899=C901,E900+ROUND((H899-J899)*I899,0),IF(I899=C900,E899+ROUND((H899-J899)*I899,0),E898+ROUND((H899-J899)*I899,0)))))","v":151189},{"$f":"MIN(K903:L903)","v":0},{"$f":"ROUND(SUM(H901+I901)*M899,0)","v":4536},{"$f":"SUM(H901:J901)","v":155725}]
[null,null,null,null,null,0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H896","v":10000000},{"$f":"IF(H899>H903,H899-H903,0)","v":0},{"$f":"IF(I903>0,ROUND(I903*I899,0),0)","v":0},{"$f":"I903-J903","v":0},{"$f":"IF(H901>0,ROUND(H901*L899,0),0)","v":0},{"$f":"IF(K903>L903,0,L903-K903)","v":0}]
[null,null,2016,{"$f":"C904+1","v":2017},null,"2016-17"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C904","v":2016},{"$f":"D904","v":2017}]
[0,250000,0,0,0,0,0,{"$f":"$E$4","v":1170630},{"$f":"VLOOKUP(H907,A907:C911,3)","v":0.3},{"$f":"INDEX(D907:D911,MATCH(I907,C907:C911,0))","v":1000000},{"$f":"INDEX(E907:E911,MATCH(I907,C907:C911,0))","v":125000},{"$f":"IF(H907>H911,VLOOKUP(H907,A907:F911,6),0)","v":0},{"$f":"VLOOKUP(H907,A907:G911,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B907,IF($E$3=\"Female\",B914,IF($E$3=\"Senior Citizen\",B921,B928)))","v":250000},0,{"$f":"O907","v":250000}]
[{"$f":"B907+1","v":250001},500000,0.1,{"$f":"B907","v":250000},{"$f":"(B908-B907)*C908","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O907+1","v":250001},500000,0.1]
[{"$f":"B908+1","v":500001},1000000,0.2,{"$f":"B908","v":500000},{"$f":"E908+(B909-B908)*C909","v":125000},0,0.03,{"$f":"IF(I907=C911,E910+ROUND((H907-J907),0)*I907,IF(I907=C910,E909+ROUND((H907-J907)*I907,0),IF(I907=C909,E908+ROUND((H907-J907)*I907,0),IF(I907=C908,E907+ROUND((H907-J907)*I907,0),E906+ROUND((H907-J907)*I907,0)))))","v":176189},{"$f":"MIN(K911:L911)","v":0},{"$f":"ROUND(SUM(H909+I909)*M907,0)","v":5286},{"$f":"SUM(H909:J909)","v":181475},null,null,{"$f":"O908+1","v":500001},1000000,0.2]
[{"$f":"B909+1","v":1000001},null,0.3,{"$f":"B909","v":1000000},{"$f":"IF(J907=0,0,E909)","v":125000},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O909+1","v":1000001},0,0.3]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"D911","v":10000000},{"$f":"IF(H907>H911,H907-H911,0)","v":0},{"$f":"IF(I911>0,ROUND(I911*I907,0),0)","v":0},{"$f":"I911-J911","v":0},{"$f":"IF(H909>0,ROUND(H909*L907,0),0)","v":0},{"$f":"IF(K911>L911,0,L911-K911)","v":0},{"$f":"O910+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H909,IF($E$3=\"Female\",H916,IF($E$3=\"Senior Citizen\",H923,H930)))","v":176189}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I909,IF($E$3=\"Female\",I916,IF($E$3=\"Senior Citizen\",I923,I930)))","v":0}]
[0,250000,0,0,0,0,0,{"$f":"H907","v":1170630},{"$f":"VLOOKUP(H914,A914:C918,3)","v":0.3},{"$f":"INDEX(D914:D918,MATCH(I914,C914:C918,0))","v":1000000},{"$f":"INDEX(E914:E918,MATCH(I914,C914:C918,0))","v":125000},{"$f":"IF(H914>H918,VLOOKUP(H914,A914:F918,6),0)","v":0},{"$f":"VLOOKUP(H914,A914:G918,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J909,IF($E$3=\"Female\",J916,IF($E$3=\"Senior Citizen\",J923,J930)))","v":5286}]
[{"$f":"B914+1","v":250001},500000,0.1,{"$f":"B914","v":250000},{"$f":"(B915-B914)*C915","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K909,IF($E$3=\"Female\",K916,IF($E$3=\"Senior Citizen\",K923,K930)))","v":181475}]
[{"$f":"B915+1","v":500001},1000000,0.2,{"$f":"B915","v":500000},{"$f":"E915+(B916-B915)*C916","v":125000},0,0.03,{"$f":"IF(I914=C918,E917+ROUND((H914-J914),0)*I914,IF(I914=C917,E916+ROUND((H914-J914)*I914,0),IF(I914=C916,E915+ROUND((H914-J914)*I914,0),IF(I914=C915,E914+ROUND((H914-J914)*I914,0),E913+ROUND((H914-J914)*I914,0)))))","v":176189},{"$f":"MIN(K918:L918)","v":0},{"$f":"ROUND(SUM(H916+I916)*M914,0)","v":5286},{"$f":"SUM(H916:J916)","v":181475},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A906,IF($E$3=\"Female\",A913,IF($E$3=\"Senior Citizen\",A920,A927)))","v":"(below 60 years)"}]
[{"$f":"B916+1","v":1000001},null,0.3,{"$f":"B916","v":1000000},{"$f":"IF(J914=0,0,E916)","v":125000},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M911,IF($E$3=\"Female\",M918,IF($E$3=\"Senior Citizen\",M925,M932)))","v":0}]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H911","v":10000000},{"$f":"IF(H914>H918,H914-H918,0)","v":0},{"$f":"IF(I918>0,ROUND(I918*I914,0),0)","v":0},{"$f":"I918-J918","v":0},{"$f":"IF(H916>0,ROUND(H916*L914,0),0)","v":0},{"$f":"IF(K918>L918,0,L918-K918)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K909,IF($E$3=\"Female\",K916,IF($E$3=\"Senior Citizen\",K923,K930)))","v":181475}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 60 year but less than 80)"]
[0,300000,0,0,0,0,0,{"$f":"H907","v":1170630},{"$f":"VLOOKUP(H921,A921:C925,3)","v":0.3},{"$f":"INDEX(D921:D925,MATCH(I921,C921:C925,0))","v":1000000},{"$f":"INDEX(E921:E925,MATCH(I921,C921:C925,0))","v":120000},{"$f":"IF(H921>H925,VLOOKUP(H921,A921:F925,6),0)","v":0},{"$f":"VLOOKUP(H921,A921:G925,7)","v":0.03}]
[{"$f":"B921+1","v":300001},500000,0.1,{"$f":"B921","v":300000},{"$f":"(B922-B921)*C922","v":20000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B922+1","v":500001},1000000,0.2,{"$f":"B922","v":500000},{"$f":"E922+(B923-B922)*C923","v":120000},0,0.03,{"$f":"IF(I921=C925,E924+ROUND((H921-J921),0)*I921,IF(I921=C924,E923+ROUND((H921-J921)*I921,0),IF(I921=C923,E922+ROUND((H921-J921)*I921,0),IF(I921=C922,E921+ROUND((H921-J921)*I921,0),E920+ROUND((H921-J921)*I921,0)))))","v":171189},{"$f":"MIN(K925:L925)","v":0},{"$f":"ROUND(SUM(H923+I923)*M921,0)","v":5136},{"$f":"SUM(H923:J923)","v":176325}]
[{"$f":"B923+1","v":1000001},null,0.3,{"$f":"B923","v":1000000},{"$f":"IF(J921=0,0,E923)","v":120000},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",null,339004]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H918","v":10000000},{"$f":"IF(H921>H925,H921-H925,0)","v":0},{"$f":"IF(I925>0,ROUND(I925*I921,0),0)","v":0},{"$f":"I925-J925","v":0},{"$f":"IF(H923>0,ROUND(H923*L921,0),0)","v":0},{"$f":"IF(K925>L925,0,L925-K925)","v":0},null,338934]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess",null,{"$f":"O924-O925","v":70}]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H907","v":1170630},{"$f":"VLOOKUP(H928,A928:C932,3)","v":0.3},{"$f":"INDEX(D928:D932,MATCH(I928,C928:C932,0))","v":1000000},{"$f":"INDEX(E928:E932,MATCH(I928,C928:C932,0))","v":100000},{"$f":"IF(H928>H932,VLOOKUP(H928,A928:F932,6),0)","v":0},{"$f":"VLOOKUP(H928,A928:G932,7)","v":0.03}]
[{"$f":"B928+1","v":500001},1000000,0.2,{"$f":"B928","v":500000},{"$f":"(B929-B928)*C929","v":100000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B929+1","v":1000001},null,0.3,{"$f":"B929","v":1000000},{"$f":"IF(J928=0,0,E929)","v":100000},0.15,0.03,{"$f":"IF(I928=C932,E931+ROUND((H928-J928),0)*I928,IF(I928=C931,E930+ROUND((H928-J928)*I928,0),IF(I928=C930,E929+ROUND((H928-J928)*I928,0),IF(I928=C929,E928+ROUND((H928-J928)*I928,0),E927+ROUND((H928-J928)*I928,0)))))","v":151189},{"$f":"MIN(K932:L932)","v":0},{"$f":"ROUND(SUM(H930+I930)*M928,0)","v":4536},{"$f":"SUM(H930:J930)","v":155725}]
[null,null,null,null,null,0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H925","v":10000000},{"$f":"IF(H928>H932,H928-H932,0)","v":0},{"$f":"IF(I932>0,ROUND(I932*I928,0),0)","v":0},{"$f":"I932-J932","v":0},{"$f":"IF(H930>0,ROUND(H930*L928,0),0)","v":0},{"$f":"IF(K932>L932,0,L932-K932)","v":0}]
[null,null,2017,{"$f":"C933+1","v":2018},null,"2017-18"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit","Tax Category",null,"Tax (inluding addition income)","Tax (excluding addition income)","Surchange on whole amt","Relief (if amt > one crore"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C933","v":2017},{"$f":"D933","v":2018}]
[0,250000,0,0,0,0,0,{"$f":"$E$4","v":1170630},{"$f":"VLOOKUP(H936,A936:C940,3)","v":0.3},{"$f":"INDEX(D936:D940,MATCH(I936,C936:C940,0))","v":1000000},{"$f":"INDEX(E936:E940,MATCH(I936,C936:C940,0))","v":112500},{"$f":"IF(H936>10000000,15%,IF(H936>5000000,10%,0%))","v":0},{"$f":"VLOOKUP(H936,A936:G940,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B936,IF($E$3=\"Female\",B943,IF($E$3=\"Senior Citizen\",B950,B957)))","v":250000},0,{"$f":"O936","v":250000}]
[{"$f":"B936+1","v":250001},500000,0.05,{"$f":"B936","v":250000},{"$f":"(B937-B936)*C937","v":12500},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O936+1","v":250001},500000,0.05,null,{"$f":"$E$3","v":"MALE"},null,{"$f":"INDEX($T$938:$T$941,MATCH($R$937,$R$938:$R$941,0))","v":163689}]
[{"$f":"B937+1","v":500001},1000000,0.2,{"$f":"B937","v":500000},{"$f":"E937+(B938-B937)*C938","v":112500},0,0.03,{"$f":"IF(I936=C940,E939+ROUND((H936-J936),0)*I936,IF(I936=C939,E938+ROUND((H936-J936)*I936,0),IF(I936=C938,E937+ROUND((H936-J936)*I936,0),IF(I936=C937,E936+ROUND((H936-J936)*I936,0),E935+ROUND((H936-J936)*I936,0)))))","v":163689},{"$f":"MIN(K940:L940)","v":0},{"$f":"ROUND(SUM(H938+I938)*M936,0)","v":4911},{"$f":"SUM(H938:J938)","v":168600},null,null,{"$f":"O937+1","v":500001},1000000,0.2,null,"Male",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(112500),IF($T$943>500000,($T$943-500000)*20%+(12500),IF($T$943>250000,($T$943-250000)*5%,\"0\")))","v":163689},{"$f":"IF($U$943>1000000,($U$943-1000000)*30%+(112500),IF($U$943>500000,($U$943-500000)*20%+(12500),IF($U$943>250000,($U$943-250000)*5%,\"0\")))","v":2812500},{"$f":"L940","v":0},{"$f":"ROUND(U938*10%,0)","v":281250}]
[{"$f":"B938+1","v":1000001},null,0.3,{"$f":"B938","v":1000000},{"$f":"IF(J936=0,0,E938)","v":112500},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O938+1","v":1000001},0,0.3,null,"Female",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(112500),IF($T$943>500000,($T$943-500000)*20%+(12500),IF($T$943>250000,($T$943-250000)*5%,\"0\")))","v":163689},{"$f":"IF($U$943>1000000,($U$943-1000000)*30%+(112500),IF($U$943>500000,($U$943-500000)*20%+(12500),IF($U$943>250000,($U$943-250000)*5%,\"0\")))","v":2812500},{"$f":"L947","v":0},{"$f":"ROUND(U939*10%,0)","v":281250}]
["Surcharge Limit",null,null,{"$f":"IF(L936=10%,5000000,10000000)","v":10000000},null,null,null,{"$f":"D940","v":10000000},{"$f":"IF(H936>H940,H936-H940,0)","v":0},{"$f":"IF(I940>0,ROUND(I940*I936,0),0)","v":0},{"$f":"IF(H940>=10000000,Q940+(I940-J940),(I940-J940))","v":281250},{"$f":"IF(H938>0,ROUND(H938*L936,0),0)","v":0},{"$f":"IF(K940>L940,0,L940-K940)","v":0},{"$f":"O939+1","v":1},0,0,{"$f":"W938","v":281250},"Senior Citizen",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(120000),IF($T$943>500000,($T$943-500000)*20%+(20000),IF($T$943>300000,($T$943-300000)*10%,\"0\")))","v":171189},{"$f":"IF($U$943>1000000,($U$943-1000000)*30%+(110000),IF($U$943>500000,($U$943-500000)*20%+(10000),IF($U$943>300000,($U$943-300000)*5%,\"0\")))","v":2810000},{"$f":"L954","v":0},{"$f":"ROUND(U940*10%,0)","v":281000}]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H938,IF($E$3=\"Female\",H945,IF($E$3=\"Senior Citizen\",H952,H959)))","v":163689},null,"Very Senior Citizen",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(100000),IF($T$943>500000,($T$943-500000)*20%,\"0\"))","v":151189},{"$f":"IF($U$943>1000000,($U$943-1000000)*30%+(100000),IF($U$943>500000,($U$943-500000)*20%,\"0\"))","v":2800000},{"$f":"L961","v":0},{"$f":"ROUND(U941*10%,0)","v":280000}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I938,IF($E$3=\"Female\",I945,IF($E$3=\"Senior Citizen\",I952,I959)))","v":0}]
[0,250000,0,0,0,0,0,{"$f":"H936","v":1170630},{"$f":"VLOOKUP(H943,A943:C947,3)","v":0.3},{"$f":"INDEX(D943:D947,MATCH(I943,C943:C947,0))","v":1000000},{"$f":"INDEX(E943:E947,MATCH(I943,C943:C947,0))","v":112500},{"$f":"IF(H943>10000000,15%,IF(H943>5000000,10%,0%))","v":0},{"$f":"VLOOKUP(H943,A943:G947,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J938,IF($E$3=\"Female\",J945,IF($E$3=\"Senior Citizen\",J952,J959)))","v":4911},null,"Tax Income",null,{"$f":"$E$4","v":1170630},{"$f":"S944","v":10000000}]
[{"$f":"B943+1","v":250001},500000,0.05,{"$f":"B943","v":250000},{"$f":"(B944-B943)*C944","v":12500},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K938,IF($E$3=\"Female\",K945,IF($E$3=\"Senior Citizen\",K952,K959)))","v":168600},null,5000001,10000000,0.1,{"$f":"IF($T$943<=5000000,0,IF($T$943>5000000,ROUND((S944-5000000)*10%,0),IF($T$943>10000000,ROUND((T943-S944)*15%,0))))","v":0}]
[{"$f":"B944+1","v":500001},1000000,0.2,{"$f":"B944","v":500000},{"$f":"E944+(B945-B944)*C945","v":112500},0,0.03,{"$f":"IF(I943=C947,E946+ROUND((H943-J943),0)*I943,IF(I943=C946,E945+ROUND((H943-J943)*I943,0),IF(I943=C945,E944+ROUND((H943-J943)*I943,0),IF(I943=C944,E943+ROUND((H943-J943)*I943,0),E942+ROUND((H943-J943)*I943,0)))))","v":163689},{"$f":"MIN(K947:L947)","v":0},{"$f":"ROUND(SUM(H945+I945)*M943,0)","v":4911},{"$f":"SUM(H945:J945)","v":168600},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A935,IF($E$3=\"Female\",A942,IF($E$3=\"Senior Citizen\",A949,A956)))","v":"(below 60 years)"},null,{"$f":"S944+1","v":10000001},null,0.15,{"$f":"$T$943-R945+1","v":-8829370}]
[{"$f":"B945+1","v":1000001},null,0.3,{"$f":"B945","v":1000000},{"$f":"IF(J943=0,0,E945)","v":112500},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M940,IF($E$3=\"Female\",M947,IF($E$3=\"Senior Citizen\",M954,M961)))","v":0}]
["Surcharge Limit",null,null,{"$f":"IF(L943=10%,5000000,10000000)","v":10000000},null,null,null,{"$f":"H940","v":10000000},{"$f":"IF(H943>H947,H943-H947,0)","v":0},{"$f":"IF(I947>0,ROUND(I947*I943,0),0)","v":0},{"$f":"IF(H947>=10000000,Q947+(I947-J947),(I947-J947))","v":281250},{"$f":"IF(H945>0,ROUND(H945*L943,0),0)","v":0},{"$f":"IF(K947>L947,0,L947-K947)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K938,IF($E$3=\"Female\",K945,IF($E$3=\"Senior Citizen\",K952,K959)))","v":168600},{"$f":"W939","v":281250}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 60 year but less than 80)"]
[0,300000,0,0,0,0,0,{"$f":"H936","v":1170630},{"$f":"VLOOKUP(H950,A950:C954,3)","v":0.3},{"$f":"INDEX(D950:D954,MATCH(I950,C950:C954,0))","v":1000000},{"$f":"INDEX(E950:E954,MATCH(I950,C950:C954,0))","v":110000},{"$f":"IF(H950>10000000,15%,IF(H950>5000000,10%,0%))","v":0},{"$f":"VLOOKUP(H950,A950:G954,7)","v":0.03}]
[{"$f":"B950+1","v":300001},500000,0.05,{"$f":"B950","v":300000},{"$f":"(B951-B950)*C951","v":10000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B951+1","v":500001},1000000,0.2,{"$f":"B951","v":500000},{"$f":"E951+(B952-B951)*C952","v":110000},0,0.03,{"$f":"IF(I950=C954,E953+ROUND((H950-J950),0)*I950,IF(I950=C953,E952+ROUND((H950-J950)*I950,0),IF(I950=C952,E951+ROUND((H950-J950)*I950,0),IF(I950=C951,E950+ROUND((H950-J950)*I950,0),E949+ROUND((H950-J950)*I950,0)))))","v":161189},{"$f":"MIN(K954:L954)","v":0},{"$f":"ROUND(SUM(H952+I952)*M950,0)","v":4836},{"$f":"SUM(H952:J952)","v":166025}]
[{"$f":"B952+1","v":1000001},null,0.3,{"$f":"B952","v":1000000},{"$f":"IF(J950=0,0,E952)","v":110000},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L950=10%,5000000,10000000)","v":10000000},null,null,null,{"$f":"H947","v":10000000},{"$f":"IF(H950>H954,H950-H954,0)","v":0},{"$f":"IF(I954>0,ROUND(I954*I950,0),0)","v":0},{"$f":"IF(H954>=10000000,Q954+(I954-J954),(I954-J954))","v":281000},{"$f":"IF(H952>0,ROUND(H952*L950,0),0)","v":0},{"$f":"IF(K954>L954,0,L954-K954)","v":0},null,null,null,{"$f":"W940","v":281000}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H936","v":1170630},{"$f":"VLOOKUP(H957,A957:C961,3)","v":0.3},{"$f":"INDEX(D957:D961,MATCH(I957,C957:C961,0))","v":1000000},{"$f":"INDEX(E957:E961,MATCH(I957,C957:C961,0))","v":100000},{"$f":"IF(H957>10000000,15%,IF(H957>5000000,10%,0%))","v":0},{"$f":"VLOOKUP(H957,A957:G961,7)","v":0.03}]
[{"$f":"B957+1","v":500001},1000000,0.2,{"$f":"B957","v":500000},{"$f":"(B958-B957)*C958","v":100000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B958+1","v":1000001},null,0.3,{"$f":"B958","v":1000000},{"$f":"IF(J957=0,0,E958)","v":100000},0.15,0.03,{"$f":"IF(I957=C961,E960+ROUND((H957-J957),0)*I957,IF(I957=C960,E959+ROUND((H957-J957)*I957,0),IF(I957=C959,E958+ROUND((H957-J957)*I957,0),IF(I957=C958,E957+ROUND((H957-J957)*I957,0),E956+ROUND((H957-J957)*I957,0)))))","v":151189},{"$f":"MIN(K961:L961)","v":0},{"$f":"ROUND(SUM(H959+I959)*M957,0)","v":4536},{"$f":"SUM(H959:J959)","v":155725}]
[null,null,null,null,null,0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L957=10%,5000000,10000000)","v":10000000},null,null,null,{"$f":"H954","v":10000000},{"$f":"IF(H957>H961,H957-H961,0)","v":0},{"$f":"IF(I961>0,ROUND(I961*I957,0),0)","v":0},{"$f":"IF(H961>=10000000,Q961+(I961-J961),(I961-J961))","v":280000},{"$f":"IF(H959>0,ROUND(H959*L957,0),0)","v":0},{"$f":"IF(K961>L961,0,L961-K961)","v":0},null,null,null,{"$f":"W941","v":280000}]
[null,null,2018,{"$f":"C962+1","v":2019},null,"2018-19"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit","Tax Category",null,"Tax (inluding addition income)","Tax (excluding addition income)","Surchange on whole amt","Relief (if amt > one crore"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C962","v":2018},{"$f":"D962","v":2019}]
[0,250000,0,0,0,0,0,{"$f":"$E$4","v":1170630},{"$f":"VLOOKUP(H965,A965:C969,3)","v":0.3},{"$f":"INDEX(D965:D969,MATCH(I965,C965:C969,0))","v":1000000},{"$f":"INDEX(E965:E969,MATCH(I965,C965:C969,0))","v":112500},{"$f":"IF(H965>10000000,15%,IF(H965>5000000,10%,0%))","v":0},0.04,0,{"$f":"IF($E$3=\"Male\",B965,IF($E$3=\"Female\",B972,IF($E$3=\"Senior Citizen\",B979,B986)))","v":250000},0,{"$f":"O965","v":250000}]
[{"$f":"B965+1","v":250001},500000,0.05,{"$f":"B965","v":250000},{"$f":"(B966-B965)*C966","v":12500},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O965+1","v":250001},500000,0.05,null,{"$f":"$E$3","v":"MALE"},null,{"$f":"INDEX($T$938:$T$941,MATCH($R$937,$R$938:$R$941,0))","v":163689}]
[{"$f":"B966+1","v":500001},1000000,0.2,{"$f":"B966","v":500000},{"$f":"E966+(B967-B966)*C967","v":112500},0,0.03,{"$f":"IF(I965=C969,E968+ROUND((H965-J965),0)*I965,IF(I965=C968,E967+ROUND((H965-J965)*I965,0),IF(I965=C967,E966+ROUND((H965-J965)*I965,0),IF(I965=C966,E965+ROUND((H965-J965)*I965,0),E964+ROUND((H965-J965)*I965,0)))))","v":163689},{"$f":"MIN(K969:L969)","v":0},{"$f":"ROUND(SUM(H967+I967)*M965,0)","v":6548},{"$f":"SUM(H967:J967)","v":170237},null,null,{"$f":"O966+1","v":500001},1000000,0.2,null,"Male",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(112500),IF($T$943>500000,($T$943-500000)*20%+(12500),IF($T$943>250000,($T$943-250000)*5%,\"0\")))","v":163689},{"$f":"IF($U$943>1000000,($U$943-1000000)*30%+(112500),IF($U$943>500000,($U$943-500000)*20%+(12500),IF($U$943>250000,($U$943-250000)*5%,\"0\")))","v":2812500},{"$f":"L969","v":0},{"$f":"ROUND(U967*10%,0)","v":281250}]
[{"$f":"B967+1","v":1000001},null,0.3,{"$f":"B967","v":1000000},{"$f":"IF(J965=0,0,E967)","v":112500},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O967+1","v":1000001},0,0.3,null,"Female",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(112500),IF($T$943>500000,($T$943-500000)*20%+(12500),IF($T$943>250000,($T$943-250000)*5%,\"0\")))","v":163689},{"$f":"IF($U$943>1000000,($U$943-1000000)*30%+(112500),IF($U$943>500000,($U$943-500000)*20%+(12500),IF($U$943>250000,($U$943-250000)*5%,\"0\")))","v":2812500},{"$f":"L976","v":0},{"$f":"ROUND(U968*10%,0)","v":281250}]
["Surcharge Limit",null,null,{"$f":"IF(L965=10%,5000000,10000000)","v":10000000},null,null,null,{"$f":"D969","v":10000000},{"$f":"IF(H965>H969,H965-H969,0)","v":0},{"$f":"IF(I969>0,ROUND(I969*I965,0),0)","v":0},{"$f":"IF(H969>=10000000,Q969+(I969-J969),(I969-J969))","v":281250},{"$f":"IF(H967>0,ROUND(H967*L965,0),0)","v":0},{"$f":"IF(K969>L969,0,L969-K969)","v":0},{"$f":"O968+1","v":1},0,0,{"$f":"W967","v":281250},"Senior Citizen",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(120000),IF($T$943>500000,($T$943-500000)*20%+(20000),IF($T$943>300000,($T$943-300000)*10%,\"0\")))","v":171189},{"$f":"IF($U$943>1000000,($U$943-1000000)*30%+(110000),IF($U$943>500000,($U$943-500000)*20%+(10000),IF($U$943>300000,($U$943-300000)*5%,\"0\")))","v":2810000},{"$f":"L983","v":0},{"$f":"ROUND(U969*10%,0)","v":281000}]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H967,IF($E$3=\"Female\",H974,IF($E$3=\"Senior Citizen\",H981,H988)))","v":163689},null,"Very Senior Citizen",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(100000),IF($T$943>500000,($T$943-500000)*20%,\"0\"))","v":151189},{"$f":"IF($U$943>1000000,($U$943-1000000)*30%+(100000),IF($U$943>500000,($U$943-500000)*20%,\"0\"))","v":2800000},{"$f":"L990","v":0},{"$f":"ROUND(U970*10%,0)","v":280000}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I967,IF($E$3=\"Female\",I974,IF($E$3=\"Senior Citizen\",I981,I988)))","v":0}]
[0,250000,0,0,0,0,0,{"$f":"H965","v":1170630},{"$f":"VLOOKUP(H972,A972:C976,3)","v":0.3},{"$f":"INDEX(D972:D976,MATCH(I972,C972:C976,0))","v":1000000},{"$f":"INDEX(E972:E976,MATCH(I972,C972:C976,0))","v":112500},{"$f":"IF(H972>10000000,15%,IF(H972>5000000,10%,0%))","v":0},0.04,"E. CESS",null,{"$f":"IF($E$3=\"Male\",J967,IF($E$3=\"Female\",J974,IF($E$3=\"Senior Citizen\",J981,J988)))","v":6548},null,"Tax Income",null,{"$f":"$E$4","v":1170630},{"$f":"S973","v":10000000}]
[{"$f":"B972+1","v":250001},500000,0.05,{"$f":"B972","v":250000},{"$f":"(B973-B972)*C973","v":12500},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K967,IF($E$3=\"Female\",K974,IF($E$3=\"Senior Citizen\",K981,K988)))","v":170237},null,5000001,10000000,0.1,{"$f":"IF($T$943<=5000000,0,IF($T$943>5000000,ROUND((S973-5000000)*10%,0),IF($T$943>10000000,ROUND((T972-S973)*15%,0))))","v":0}]
[{"$f":"B973+1","v":500001},1000000,0.2,{"$f":"B973","v":500000},{"$f":"E973+(B974-B973)*C974","v":112500},0,0.03,{"$f":"IF(I972=C976,E975+ROUND((H972-J972),0)*I972,IF(I972=C975,E974+ROUND((H972-J972)*I972,0),IF(I972=C974,E973+ROUND((H972-J972)*I972,0),IF(I972=C973,E972+ROUND((H972-J972)*I972,0),E971+ROUND((H972-J972)*I972,0)))))","v":163689},{"$f":"MIN(K976:L976)","v":0},{"$f":"ROUND(SUM(H974+I974)*M972,0)","v":6548},{"$f":"SUM(H974:J974)","v":170237},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A964,IF($E$3=\"Female\",A971,IF($E$3=\"Senior Citizen\",A978,A985)))","v":"(below 60 years)"},null,{"$f":"S973+1","v":10000001},null,0.15,{"$f":"$T$943-R974+1","v":-8829370}]
[{"$f":"B974+1","v":1000001},null,0.3,{"$f":"B974","v":1000000},{"$f":"IF(J972=0,0,E974)","v":112500},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M969,IF($E$3=\"Female\",M976,IF($E$3=\"Senior Citizen\",M983,M990)))","v":0}]
["Surcharge Limit",null,null,{"$f":"IF(L972=10%,5000000,10000000)","v":10000000},null,null,null,{"$f":"H969","v":10000000},{"$f":"IF(H972>H976,H972-H976,0)","v":0},{"$f":"IF(I976>0,ROUND(I976*I972,0),0)","v":0},{"$f":"IF(H976>=10000000,Q976+(I976-J976),(I976-J976))","v":281250},{"$f":"IF(H974>0,ROUND(H974*L972,0),0)","v":0},{"$f":"IF(K976>L976,0,L976-K976)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K967,IF($E$3=\"Female\",K974,IF($E$3=\"Senior Citizen\",K981,K988)))","v":170237},{"$f":"W968","v":281250}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 60 year but less than 80)"]
[0,300000,0,0,0,0,0,{"$f":"H965","v":1170630},{"$f":"VLOOKUP(H979,A979:C983,3)","v":0.3},{"$f":"INDEX(D979:D983,MATCH(I979,C979:C983,0))","v":1000000},{"$f":"INDEX(E979:E983,MATCH(I979,C979:C983,0))","v":110000},{"$f":"IF(H979>10000000,15%,IF(H979>5000000,10%,0%))","v":0},0.04]
[{"$f":"B979+1","v":300001},500000,0.05,{"$f":"B979","v":300000},{"$f":"(B980-B979)*C980","v":10000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B980+1","v":500001},1000000,0.2,{"$f":"B980","v":500000},{"$f":"E980+(B981-B980)*C981","v":110000},0,0.03,{"$f":"IF(I979=C983,E982+ROUND((H979-J979),0)*I979,IF(I979=C982,E981+ROUND((H979-J979)*I979,0),IF(I979=C981,E980+ROUND((H979-J979)*I979,0),IF(I979=C980,E979+ROUND((H979-J979)*I979,0),E978+ROUND((H979-J979)*I979,0)))))","v":161189},{"$f":"MIN(K983:L983)","v":0},{"$f":"ROUND(SUM(H981+I981)*M979,0)","v":6448},{"$f":"SUM(H981:J981)","v":167637}]
[{"$f":"B981+1","v":1000001},null,0.3,{"$f":"B981","v":1000000},{"$f":"IF(J979=0,0,E981)","v":110000},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L979=10%,5000000,10000000)","v":10000000},null,null,null,{"$f":"H976","v":10000000},{"$f":"IF(H979>H983,H979-H983,0)","v":0},{"$f":"IF(I983>0,ROUND(I983*I979,0),0)","v":0},{"$f":"IF(H983>=10000000,Q983+(I983-J983),(I983-J983))","v":281000},{"$f":"IF(H981>0,ROUND(H981*L979,0),0)","v":0},{"$f":"IF(K983>L983,0,L983-K983)","v":0},null,null,null,{"$f":"W969","v":281000}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H965","v":1170630},{"$f":"VLOOKUP(H986,A986:C990,3)","v":0.3},{"$f":"INDEX(D986:D990,MATCH(I986,C986:C990,0))","v":1000000},{"$f":"INDEX(E986:E990,MATCH(I986,C986:C990,0))","v":100000},{"$f":"IF(H986>10000000,15%,IF(H986>5000000,10%,0%))","v":0},0.04]
[{"$f":"B986+1","v":500001},1000000,0.2,{"$f":"B986","v":500000},{"$f":"(B987-B986)*C987","v":100000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B987+1","v":1000001},null,0.3,{"$f":"B987","v":1000000},{"$f":"IF(J986=0,0,E987)","v":100000},0.15,0.03,{"$f":"IF(I986=C990,E989+ROUND((H986-J986),0)*I986,IF(I986=C989,E988+ROUND((H986-J986)*I986,0),IF(I986=C988,E987+ROUND((H986-J986)*I986,0),IF(I986=C987,E986+ROUND((H986-J986)*I986,0),E985+ROUND((H986-J986)*I986,0)))))","v":151189},{"$f":"MIN(K990:L990)","v":0},{"$f":"ROUND(SUM(H988+I988)*M986,0)","v":6048},{"$f":"SUM(H988:J988)","v":157237}]
[null,null,null,null,null,0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L986=10%,5000000,10000000)","v":10000000},null,null,null,{"$f":"H983","v":10000000},{"$f":"IF(H986>H990,H986-H990,0)","v":0},{"$f":"IF(I990>0,ROUND(I990*I986,0),0)","v":0},{"$f":"IF(H990>=10000000,Q990+(I990-J990),(I990-J990))","v":280000},{"$f":"IF(H988>0,ROUND(H988*L986,0),0)","v":0},{"$f":"IF(K990>L990,0,L990-K990)","v":0},null,null,null,{"$f":"W970","v":280000}]
[null,null,2019,{"$f":"C991+1","v":2020},null,"2019-20"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit","Tax Category",null,"Tax (inluding addition income)","Tax (excluding addition income)","Surchange on whole amt","Relief (if amt > one crore",null,"Surcharge Table (2019-20)"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C991","v":2019},{"$f":"D991","v":2020},null,null,null,null,null,null,null,null,0,5000000,0]
[0,250000,0,0,0,0,0,{"$f":"$E$4","v":1170630},{"$f":"VLOOKUP(H994,A994:C998,3)","v":0.3},{"$f":"INDEX(D994:D998,MATCH(I994,C994:C998,0))","v":1000000},{"$f":"INDEX(E994:E998,MATCH(I994,C994:C998,0))","v":112500},{"$f":"VLOOKUP($H$994,$Y$993:$AA$997,3)","v":0},0.04,0,{"$f":"IF($E$3=\"Male\",B994,IF($E$3=\"Female\",B1001,IF($E$3=\"Senior Citizen\",B1008,B1015)))","v":250000},0,{"$f":"O994","v":250000},null,null,null,null,null,null,null,{"$f":"Z993+1","v":5000001},10000000,0.1]
[{"$f":"B994+1","v":250001},500000,0.05,{"$f":"B994","v":250000},{"$f":"(B995-B994)*C995","v":12500},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O994+1","v":250001},500000,0.05,null,{"$f":"$E$3","v":"MALE"},null,{"$f":"INDEX($T$938:$T$941,MATCH($R$937,$R$938:$R$941,0))","v":163689},null,null,{"$f":"IF($S$1001=37%,25%,IF($S$1001=25%,15%,IF($S$1001=15%,10%,0)))","v":0},null,{"$f":"Z994+1","v":10000001},20000000,0.15]
[{"$f":"B995+1","v":500001},1000000,0.2,{"$f":"B995","v":500000},{"$f":"E995+(B996-B995)*C996","v":112500},0,0.04,{"$f":"IF(I994=C998,E997+ROUND((H994-J994),0)*I994,IF(I994=C997,E996+ROUND((H994-J994)*I994,0),IF(I994=C996,E995+ROUND((H994-J994)*I994,0),IF(I994=C995,E994+ROUND((H994-J994)*I994,0),E993+ROUND((H994-J994)*I994,0)))))","v":163689},{"$f":"MIN(K998:L998)","v":0},{"$f":"ROUND(SUM(H996+I996)*M994,0)","v":6548},{"$f":"SUM(H996:J996)","v":170237},null,null,{"$f":"O995+1","v":500001},1000000,0.2,null,"Male",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(112500),IF($T$943>500000,($T$943-500000)*20%+(12500),IF($T$943>250000,($T$943-250000)*5%,\"0\")))","v":163689},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(112500),IF($U$1001>500000,($U$1001-500000)*20%+(12500),IF($U$1001>250000,($U$1001-250000)*5%,\"0\")))","v":1312500},{"$f":"ROUND(T996*$S$1001,0)","v":0},{"$f":"ROUND(U996*$W$995,0)","v":0},{"$f":"T996+V996-U996-W996","v":-1148811},{"$f":"Z995+1","v":20000001},50000000,0.25]
[{"$f":"B996+1","v":1000001},null,0.3,{"$f":"B996","v":1000000},{"$f":"IF(J994=0,0,E996)","v":112500},{"$f":"L994","v":0},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O996+1","v":1000001},0,0.3,null,"Female",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(112500),IF($T$943>500000,($T$943-500000)*20%+(12500),IF($T$943>250000,($T$943-250000)*5%,\"0\")))","v":163689},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(112500),IF($U$1001>500000,($U$1001-500000)*20%+(12500),IF($U$1001>250000,($U$1001-250000)*5%,\"0\")))","v":1312500},{"$f":"ROUND(T997*$S$1001,0)","v":0},{"$f":"ROUND(U997*$W$995,0)","v":0},{"$f":"T997+V997-U997-W997","v":-1148811},{"$f":"Z996+1","v":50000001},null,0.37]
["Surcharge Limit",null,null,{"$f":"IF(L994=10%,5000000,IF(L994=15%,10000000,IF(L994=25%,20000000,50000000)))","v":50000000},null,null,null,{"$f":"D998","v":50000000},{"$f":"IF(H994>H998,H994-H998,0)","v":0},{"$f":"IF(I998>0,ROUND(I998*I994,0),0)","v":0},{"$f":"IF(H998>=D998,Q998+(I998-J998),(I998-J998))","v":0},{"$f":"IF(H996>0,ROUND(H996*L994,0),0)","v":0},{"$f":"IF(K998>L998,0,L998-K998)","v":0},{"$f":"O997+1","v":1},0,0,{"$f":"W996","v":0},"Senior Citizen",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(120000),IF($T$943>500000,($T$943-500000)*20%+(20000),IF($T$943>300000,($T$943-300000)*10%,\"0\")))","v":171189},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(110000),IF($U$1001>500000,($U$1001-500000)*20%+(10000),IF($U$1001>300000,($U$1001-300000)*5%,\"0\")))","v":1310000},{"$f":"ROUND(T998*$S$1001,0)","v":0},{"$f":"ROUND(U998*$W$995,0)","v":0},{"$f":"T998+V998-U998-W998","v":-1138811}]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H996,IF($E$3=\"Female\",H1003,IF($E$3=\"Senior Citizen\",H1010,H1017)))","v":163689},null,"Very Senior Citizen",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(100000),IF($T$943>500000,($T$943-500000)*20%,\"0\"))","v":151189},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(100000),IF($U$1001>500000,($U$1001-500000)*20%,\"0\"))","v":1300000},{"$f":"ROUND(T999*$S$1001,0)","v":0},{"$f":"ROUND(U999*$W$995,0)","v":0},{"$f":"T999+V999-U999-W999","v":-1148811}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I996,IF($E$3=\"Female\",I1003,IF($E$3=\"Senior Citizen\",I1010,I1017)))","v":0}]
[0,250000,0,0,0,0,0,{"$f":"H994","v":1170630},{"$f":"VLOOKUP(H1001,A1001:C1005,3)","v":0.3},{"$f":"INDEX(D1001:D1005,MATCH(I1001,C1001:C1005,0))","v":1000000},{"$f":"INDEX(E1001:E1005,MATCH(I1001,C1001:C1005,0))","v":112500},{"$f":"L994","v":0},0.04,"E. CESS",null,{"$f":"IF($E$3=\"Male\",J996,IF($E$3=\"Female\",J1003,IF($E$3=\"Senior Citizen\",J1010,J1017)))","v":6548},null,"Tax Income",{"$f":"L994","v":0},{"$f":"$E$4","v":1170630},{"$f":"IF($S$1001=T1006,S1005,IF(S1001=T1005,S1004,IF(S1001=T1004,S1003,S1002)))","v":5000000}]
[{"$f":"B1001+1","v":250001},500000,0.05,{"$f":"B1001","v":250000},{"$f":"(B1002-B1001)*C1002","v":12500},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K996,IF($E$3=\"Female\",K1003,IF($E$3=\"Senior Citizen\",K1010,K1017)))","v":170237},null,0,5000000,0,{"$f":"S1004","v":20000000}]
[{"$f":"B1002+1","v":500001},1000000,0.2,{"$f":"B1002","v":500000},{"$f":"E1002+(B1003-B1002)*C1003","v":112500},0,0.04,{"$f":"IF(I1001=C1005,E1004+ROUND((H1001-J1001),0)*I1001,IF(I1001=C1004,E1003+ROUND((H1001-J1001)*I1001,0),IF(I1001=C1003,E1002+ROUND((H1001-J1001)*I1001,0),IF(I1001=C1002,E1001+ROUND((H1001-J1001)*I1001,0),E1000+ROUND((H1001-J1001)*I1001,0)))))","v":163689},{"$f":"MIN(K1005:L1005)","v":0},{"$f":"ROUND(SUM(H1003+I1003)*M1001,0)","v":6548},{"$f":"SUM(H1003:J1003)","v":170237},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A993,IF($E$3=\"Female\",A1000,IF($E$3=\"Senior Citizen\",A1007,A1014)))","v":"(below 60 years)"},null,{"$f":"S1002+1","v":5000001},10000000,0.1,{"$f":"$T$943-R1003+1","v":-3829370}]
[{"$f":"B1003+1","v":1000001},null,0.3,{"$f":"B1003","v":1000000},{"$f":"IF(J1001=0,0,E1003)","v":112500},{"$f":"L1001","v":0},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M998,IF($E$3=\"Female\",M1005,IF($E$3=\"Senior Citizen\",M1012,M1019)))","v":0},null,{"$f":"S1003+1","v":10000001},20000000,0.15]
["Surcharge Limit",null,null,{"$f":"IF(L1001=10%,5000000,IF(L1001=15%,10000000,IF(L1001=25%,20000000,50000000)))","v":50000000},null,null,null,{"$f":"H998","v":50000000},{"$f":"IF(H1001>H1005,H1001-H1005,0)","v":0},{"$f":"IF(I1005>0,ROUND(I1005*I1001,0),0)","v":0},{"$f":"IF(H1005>=D1005,Q1005+(I1005-J1005),(I1005-J1005))","v":0},{"$f":"IF(H1003>0,ROUND(H1003*L1001,0),0)","v":0},{"$f":"IF(K1005>L1005,0,L1005-K1005)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K996,IF($E$3=\"Female\",K1003,IF($E$3=\"Senior Citizen\",K1010,K1017)))","v":170237},{"$f":"W997","v":0},{"$f":"S1004+1","v":20000001},50000000,0.25]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess",null,null,null,null,{"$f":"S1005+1","v":50000001},null,0.37]
["(Above 60 year but less than 80)"]
[0,300000,0,0,0,0,0,{"$f":"H994","v":1170630},{"$f":"VLOOKUP(H1008,A1008:C1012,3)","v":0.3},{"$f":"INDEX(D1008:D1012,MATCH(I1008,C1008:C1012,0))","v":1000000},{"$f":"INDEX(E1008:E1012,MATCH(I1008,C1008:C1012,0))","v":110000},{"$f":"L994","v":0},0.04]
[{"$f":"B1008+1","v":300001},500000,0.05,{"$f":"B1008","v":300000},{"$f":"(B1009-B1008)*C1009","v":10000},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B1009+1","v":500001},1000000,0.2,{"$f":"B1009","v":500000},{"$f":"E1009+(B1010-B1009)*C1010","v":110000},0,0.04,{"$f":"IF(I1008=C1012,E1011+ROUND((H1008-J1008),0)*I1008,IF(I1008=C1011,E1010+ROUND((H1008-J1008)*I1008,0),IF(I1008=C1010,E1009+ROUND((H1008-J1008)*I1008,0),IF(I1008=C1009,E1008+ROUND((H1008-J1008)*I1008,0),E1007+ROUND((H1008-J1008)*I1008,0)))))","v":161189},{"$f":"MIN(K1012:L1012)","v":0},{"$f":"ROUND(SUM(H1010+I1010)*M1008,0)","v":6448},{"$f":"SUM(H1010:J1010)","v":167637}]
[{"$f":"B1010+1","v":1000001},null,0.3,{"$f":"B1010","v":1000000},{"$f":"IF(J1008=0,0,E1010)","v":110000},{"$f":"L1008","v":0},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L1008=10%,5000000,IF(L1008=15%,10000000,IF(L1008=25%,20000000,50000000)))","v":50000000},null,null,null,{"$f":"H1005","v":50000000},{"$f":"IF(H1008>H1012,H1008-H1012,0)","v":0},{"$f":"IF(I1012>0,ROUND(I1012*I1008,0),0)","v":0},{"$f":"IF(H1012>=D1012,Q1012+(I1012-J1012),(I1012-J1012))","v":0},{"$f":"IF(H1010>0,ROUND(H1010*L1008,0),0)","v":0},{"$f":"IF(K1012>L1012,0,L1012-K1012)","v":0},null,null,null,{"$f":"W998","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H994","v":1170630},{"$f":"VLOOKUP(H1015,A1015:C1019,3)","v":0.3},{"$f":"INDEX(D1015:D1019,MATCH(I1015,C1015:C1019,0))","v":1000000},{"$f":"INDEX(E1015:E1019,MATCH(I1015,C1015:C1019,0))","v":100000},{"$f":"L994","v":0},0.04]
[{"$f":"B1015+1","v":500001},1000000,0.2,{"$f":"B1015","v":500000},{"$f":"(B1016-B1015)*C1016","v":100000},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B1016+1","v":1000001},null,0.3,{"$f":"B1016","v":1000000},{"$f":"IF(J1015=0,0,E1016)","v":100000},0,0.04,{"$f":"IF(I1015=C1019,E1018+ROUND((H1015-J1015),0)*I1015,IF(I1015=C1018,E1017+ROUND((H1015-J1015)*I1015,0),IF(I1015=C1017,E1016+ROUND((H1015-J1015)*I1015,0),IF(I1015=C1016,E1015+ROUND((H1015-J1015)*I1015,0),E1014+ROUND((H1015-J1015)*I1015,0)))))","v":151189},{"$f":"MIN(K1019:L1019)","v":0},{"$f":"ROUND(SUM(H1017+I1017)*M1015,0)","v":6048},{"$f":"SUM(H1017:J1017)","v":157237}]
[null,null,null,null,null,{"$f":"L1015","v":0},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L1015=10%,5000000,IF(L1015=15%,10000000,IF(L1015=25%,20000000,50000000)))","v":50000000},null,null,null,{"$f":"H1012","v":50000000},{"$f":"IF(H1015>H1019,H1015-H1019,0)","v":0},{"$f":"IF(I1019>0,ROUND(I1019*I1015,0),0)","v":0},{"$f":"IF(H1019>=D1019,Q1019+(I1019-J1019),(I1019-J1019))","v":0},{"$f":"IF(H1017>0,ROUND(H1017*L1015,0),0)","v":0},{"$f":"IF(K1019>L1019,0,L1019-K1019)","v":0},null,null,null,{"$f":"W999","v":0}]
[null,null,2020,{"$f":"C1020+1","v":2021},null,"2020-21"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit","Tax Category",null,"Tax (inluding addition income)","Tax (excluding addition income)","Surchange on whole amt","Relief (if amt > one crore",null,"Surcharge Table (2019-20)"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C1020","v":2020},{"$f":"D1020","v":2021},null,null,null,null,null,null,null,null,0,5000000,0]
[0,250000,0,0,0,0,0,{"$f":"$E$4","v":1170630},{"$f":"VLOOKUP(H1023,A1023:C1027,3)","v":0.3},{"$f":"INDEX(D1023:D1027,MATCH(I1023,C1023:C1027,0))","v":1000000},{"$f":"INDEX(E1023:E1027,MATCH(I1023,C1023:C1027,0))","v":112500},{"$f":"VLOOKUP($H$994,$Y$993:$AA$997,3)","v":0},0.04,0,{"$f":"IF($E$3=\"Male\",B1023,IF($E$3=\"Female\",B1030,IF($E$3=\"Senior Citizen\",B1037,B1044)))","v":250000},{"$f":"IF($E$3=\"Male\",C1023,IF($E$3=\"Female\",C1030,IF($E$3=\"Senior Citizen\",C1037,C1044)))","v":0},{"$f":"O1023","v":250000},null,null,null,null,null,null,null,{"$f":"Z1022+1","v":5000001},10000000,0.1]
[{"$f":"B1023+1","v":250001},500000,0.05,{"$f":"B1023","v":250000},{"$f":"(B1024-B1023)*C1024","v":12500},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O1023+1","v":250001},500000,0.05,null,{"$f":"$E$3","v":"MALE"},null,{"$f":"INDEX($T$938:$T$941,MATCH($R$937,$R$938:$R$941,0))","v":163689},null,null,{"$f":"IF($S$1001=37%,25%,IF($S$1001=25%,15%,IF($S$1001=15%,10%,0)))","v":0},null,{"$f":"Z1023+1","v":10000001},20000000,0.15]
[{"$f":"B1024+1","v":500001},1000000,0.2,{"$f":"B1024","v":500000},{"$f":"E1024+(B1025-B1024)*C1025","v":112500},0,0.04,{"$f":"IF(I1023=C1027,E1026+ROUND((H1023-J1023),0)*I1023,IF(I1023=C1026,E1025+ROUND((H1023-J1023)*I1023,0),IF(I1023=C1025,E1024+ROUND((H1023-J1023)*I1023,0),IF(I1023=C1024,E1023+ROUND((H1023-J1023)*I1023,0),E1022+ROUND((H1023-J1023)*I1023,0)))))","v":163689},{"$f":"MIN(K1027:L1027)","v":0},{"$f":"ROUND(SUM(H1025+I1025)*M1023,0)","v":6548},{"$f":"SUM(H1025:J1025)","v":170237},null,null,{"$f":"O1024+1","v":500001},1000000,0.2,null,"Male",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(112500),IF($T$943>500000,($T$943-500000)*20%+(12500),IF($T$943>250000,($T$943-250000)*5%,\"0\")))","v":163689},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(112500),IF($U$1001>500000,($U$1001-500000)*20%+(12500),IF($U$1001>250000,($U$1001-250000)*5%,\"0\")))","v":1312500},{"$f":"ROUND(T1025*$S$1001,0)","v":0},{"$f":"ROUND(U1025*$W$995,0)","v":0},{"$f":"T1025+V1025-U1025-W1025","v":-1148811},{"$f":"Z1024+1","v":20000001},50000000,0.25]
[{"$f":"B1025+1","v":1000001},null,0.3,{"$f":"B1025","v":1000000},{"$f":"IF(J1023=0,0,E1025)","v":112500},{"$f":"L1023","v":0},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O1025+1","v":1000001},0,0.3,null,"Female",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(112500),IF($T$943>500000,($T$943-500000)*20%+(12500),IF($T$943>250000,($T$943-250000)*5%,\"0\")))","v":163689},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(112500),IF($U$1001>500000,($U$1001-500000)*20%+(12500),IF($U$1001>250000,($U$1001-250000)*5%,\"0\")))","v":1312500},{"$f":"ROUND(T1026*$S$1001,0)","v":0},{"$f":"ROUND(U1026*$W$995,0)","v":0},{"$f":"T1026+V1026-U1026-W1026","v":-1148811},{"$f":"Z1025+1","v":50000001},null,0.37]
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["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H1025,IF($E$3=\"Female\",H1032,IF($E$3=\"Senior Citizen\",H1039,H1046)))","v":163689},null,"Very Senior Citizen",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(100000),IF($T$943>500000,($T$943-500000)*20%,\"0\"))","v":151189},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(100000),IF($U$1001>500000,($U$1001-500000)*20%,\"0\"))","v":1300000},{"$f":"ROUND(T1028*$S$1001,0)","v":0},{"$f":"ROUND(U1028*$W$995,0)","v":0},{"$f":"T1028+V1028-U1028-W1028","v":-1148811}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I1025,IF($E$3=\"Female\",I1032,IF($E$3=\"Senior Citizen\",I1039,I1046)))","v":0}]
[0,250000,0,0,0,0,0,{"$f":"H1023","v":1170630},{"$f":"VLOOKUP(H1030,A1030:C1034,3)","v":0.3},{"$f":"INDEX(D1030:D1034,MATCH(I1030,C1030:C1034,0))","v":1000000},{"$f":"INDEX(E1030:E1034,MATCH(I1030,C1030:C1034,0))","v":112500},{"$f":"L1023","v":0},0.04,"E. CESS",null,{"$f":"IF($E$3=\"Male\",J1025,IF($E$3=\"Female\",J1032,IF($E$3=\"Senior Citizen\",J1039,J1046)))","v":6548},null,"Tax Income",{"$f":"L1023","v":0},{"$f":"$E$4","v":1170630},{"$f":"IF($S$1001=T1035,S1034,IF(S1030=T1034,S1033,IF(S1030=T1033,S1032,S1031)))","v":5000000}]
[{"$f":"B1030+1","v":250001},500000,0.05,{"$f":"B1030","v":250000},{"$f":"(B1031-B1030)*C1031","v":12500},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K1025,IF($E$3=\"Female\",K1032,IF($E$3=\"Senior Citizen\",K1039,K1046)))","v":170237},null,0,5000000,0,{"$f":"S1033","v":20000000}]
[{"$f":"B1031+1","v":500001},1000000,0.2,{"$f":"B1031","v":500000},{"$f":"E1031+(B1032-B1031)*C1032","v":112500},0,0.04,{"$f":"IF(I1030=C1034,E1033+ROUND((H1030-J1030),0)*I1030,IF(I1030=C1033,E1032+ROUND((H1030-J1030)*I1030,0),IF(I1030=C1032,E1031+ROUND((H1030-J1030)*I1030,0),IF(I1030=C1031,E1030+ROUND((H1030-J1030)*I1030,0),E1029+ROUND((H1030-J1030)*I1030,0)))))","v":163689},{"$f":"MIN(K1034:L1034)","v":0},{"$f":"ROUND(SUM(H1032+I1032)*M1030,0)","v":6548},{"$f":"SUM(H1032:J1032)","v":170237},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A1022,IF($E$3=\"Female\",A1029,IF($E$3=\"Senior Citizen\",A1036,A1043)))","v":"(below 60 years)"},null,{"$f":"S1031+1","v":5000001},10000000,0.1,{"$f":"$T$943-R1032+1","v":-3829370}]
[{"$f":"B1032+1","v":1000001},null,0.3,{"$f":"B1032","v":1000000},{"$f":"IF(J1030=0,0,E1032)","v":112500},{"$f":"L1030","v":0},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M1027,IF($E$3=\"Female\",M1034,IF($E$3=\"Senior Citizen\",M1041,M1048)))","v":0},null,{"$f":"S1032+1","v":10000001},20000000,0.15]
["Surcharge Limit",null,null,{"$f":"IF(L1030=10%,5000000,IF(L1030=15%,10000000,IF(L1030=25%,20000000,50000000)))","v":50000000},null,null,null,{"$f":"H1027","v":50000000},{"$f":"IF(H1030>H1034,H1030-H1034,0)","v":0},{"$f":"IF(I1034>0,ROUND(I1034*I1030,0),0)","v":0},{"$f":"IF(H1034>=D1034,Q1034+(I1034-J1034),(I1034-J1034))","v":0},{"$f":"IF(H1032>0,ROUND(H1032*L1030,0),0)","v":0},{"$f":"IF(K1034>L1034,0,L1034-K1034)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K1025,IF($E$3=\"Female\",K1032,IF($E$3=\"Senior Citizen\",K1039,K1046)))","v":170237},{"$f":"W1026","v":0},{"$f":"S1033+1","v":20000001},50000000,0.25]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess",null,null,null,null,{"$f":"S1034+1","v":50000001},null,0.37]
["(Above 60 year but less than 80)"]
[0,300000,0,0,0,0,0,{"$f":"H1023","v":1170630},{"$f":"VLOOKUP(H1037,A1037:C1041,3)","v":0.3},{"$f":"INDEX(D1037:D1041,MATCH(I1037,C1037:C1041,0))","v":1000000},{"$f":"INDEX(E1037:E1041,MATCH(I1037,C1037:C1041,0))","v":110000},{"$f":"L1023","v":0},0.04]
[{"$f":"B1037+1","v":300001},500000,0.05,{"$f":"B1037","v":300000},{"$f":"(B1038-B1037)*C1038","v":10000},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B1038+1","v":500001},1000000,0.2,{"$f":"B1038","v":500000},{"$f":"E1038+(B1039-B1038)*C1039","v":110000},0,0.04,{"$f":"IF(I1037=C1041,E1040+ROUND((H1037-J1037),0)*I1037,IF(I1037=C1040,E1039+ROUND((H1037-J1037)*I1037,0),IF(I1037=C1039,E1038+ROUND((H1037-J1037)*I1037,0),IF(I1037=C1038,E1037+ROUND((H1037-J1037)*I1037,0),E1036+ROUND((H1037-J1037)*I1037,0)))))","v":161189},{"$f":"MIN(K1041:L1041)","v":0},{"$f":"ROUND(SUM(H1039+I1039)*M1037,0)","v":6448},{"$f":"SUM(H1039:J1039)","v":167637}]
[{"$f":"B1039+1","v":1000001},null,0.3,{"$f":"B1039","v":1000000},{"$f":"IF(J1037=0,0,E1039)","v":110000},{"$f":"L1037","v":0},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L1037=10%,5000000,IF(L1037=15%,10000000,IF(L1037=25%,20000000,50000000)))","v":50000000},null,null,null,{"$f":"H1034","v":50000000},{"$f":"IF(H1037>H1041,H1037-H1041,0)","v":0},{"$f":"IF(I1041>0,ROUND(I1041*I1037,0),0)","v":0},{"$f":"IF(H1041>=D1041,Q1041+(I1041-J1041),(I1041-J1041))","v":0},{"$f":"IF(H1039>0,ROUND(H1039*L1037,0),0)","v":0},{"$f":"IF(K1041>L1041,0,L1041-K1041)","v":0},null,null,null,{"$f":"W1027","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
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[{"$f":"B1044+1","v":500001},1000000,0.2,{"$f":"B1044","v":500000},{"$f":"(B1045-B1044)*C1045","v":100000},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B1045+1","v":1000001},null,0.3,{"$f":"B1045","v":1000000},{"$f":"IF(J1044=0,0,E1045)","v":100000},0,0.04,{"$f":"IF(I1044=C1048,E1047+ROUND((H1044-J1044),0)*I1044,IF(I1044=C1047,E1046+ROUND((H1044-J1044)*I1044,0),IF(I1044=C1046,E1045+ROUND((H1044-J1044)*I1044,0),IF(I1044=C1045,E1044+ROUND((H1044-J1044)*I1044,0),E1043+ROUND((H1044-J1044)*I1044,0)))))","v":151189},{"$f":"MIN(K1048:L1048)","v":0},{"$f":"ROUND(SUM(H1046+I1046)*M1044,0)","v":6048},{"$f":"SUM(H1046:J1046)","v":157237}]
[null,null,null,null,null,{"$f":"L1044","v":0},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L1044=10%,5000000,IF(L1044=15%,10000000,IF(L1044=25%,20000000,50000000)))","v":50000000},null,null,null,{"$f":"H1041","v":50000000},{"$f":"IF(H1044>H1048,H1044-H1048,0)","v":0},{"$f":"IF(I1048>0,ROUND(I1048*I1044,0),0)","v":0},{"$f":"IF(H1048>=D1048,Q1048+(I1048-J1048),(I1048-J1048))","v":0},{"$f":"IF(H1046>0,ROUND(H1046*L1044,0),0)","v":0},{"$f":"IF(K1048>L1048,0,L1048-K1048)","v":0},null,null,null,{"$f":"W1028","v":0}]
[null,null,2021,{"$f":"C1049+1","v":2022},null,"2021-22"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit","Tax Category",null,"Tax (inluding addition income)","Tax (excluding addition income)","Surchange on whole amt","Relief (if amt > one crore",null,"Surcharge Table (2019-20)"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C1049","v":2021},{"$f":"D1049","v":2022},null,null,null,null,null,null,null,null,0,5000000,0]
[0,250000,0,0,0,0,0,{"$f":"$E$4","v":1170630},{"$f":"VLOOKUP(H1052,A1052:C1056,3)","v":0.3},{"$f":"INDEX(D1052:D1056,MATCH(I1052,C1052:C1056,0))","v":1000000},{"$f":"INDEX(E1052:E1056,MATCH(I1052,C1052:C1056,0))","v":112500},{"$f":"VLOOKUP($H$994,$Y$993:$AA$997,3)","v":0},0.04,0,{"$f":"IF($E$3=\"Male\",B1052,IF($E$3=\"Female\",B1059,IF($E$3=\"Senior Citizen\",B1066,B1073)))","v":250000},0,{"$f":"O1052","v":250000},null,null,null,null,null,null,null,{"$f":"Z1051+1","v":5000001},10000000,0.1]
[{"$f":"B1052+1","v":250001},500000,0.05,{"$f":"B1052","v":250000},{"$f":"(B1053-B1052)*C1053","v":12500},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O1052+1","v":250001},500000,0.05,null,{"$f":"$E$3","v":"MALE"},null,{"$f":"INDEX($T$938:$T$941,MATCH($R$937,$R$938:$R$941,0))","v":163689},null,null,{"$f":"IF($S$1001=37%,25%,IF($S$1001=25%,15%,IF($S$1001=15%,10%,0)))","v":0},null,{"$f":"Z1052+1","v":10000001},20000000,0.15]
[{"$f":"B1053+1","v":500001},1000000,0.2,{"$f":"B1053","v":500000},{"$f":"E1053+(B1054-B1053)*C1054","v":112500},0,0.04,{"$f":"IF(I1052=C1056,E1055+ROUND((H1052-J1052),0)*I1052,IF(I1052=C1055,E1054+ROUND((H1052-J1052)*I1052,0),IF(I1052=C1054,E1053+ROUND((H1052-J1052)*I1052,0),IF(I1052=C1053,E1052+ROUND((H1052-J1052)*I1052,0),E1051+ROUND((H1052-J1052)*I1052,0)))))","v":163689},{"$f":"MIN(K1056:L1056)","v":0},{"$f":"ROUND(SUM(H1054+I1054)*M1052,0)","v":6548},{"$f":"SUM(H1054:J1054)","v":170237},null,null,{"$f":"O1053+1","v":500001},1000000,0.2,null,"Male",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(112500),IF($T$943>500000,($T$943-500000)*20%+(12500),IF($T$943>250000,($T$943-250000)*5%,\"0\")))","v":163689},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(112500),IF($U$1001>500000,($U$1001-500000)*20%+(12500),IF($U$1001>250000,($U$1001-250000)*5%,\"0\")))","v":1312500},{"$f":"ROUND(T1054*$S$1001,0)","v":0},{"$f":"ROUND(U1054*$W$995,0)","v":0},{"$f":"T1054+V1054-U1054-W1054","v":-1148811},{"$f":"Z1053+1","v":20000001},50000000,0.25]
[{"$f":"B1054+1","v":1000001},null,0.3,{"$f":"B1054","v":1000000},{"$f":"IF(J1052=0,0,E1054)","v":112500},{"$f":"L1052","v":0},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O1054+1","v":1000001},0,0.3,null,"Female",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(112500),IF($T$943>500000,($T$943-500000)*20%+(12500),IF($T$943>250000,($T$943-250000)*5%,\"0\")))","v":163689},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(112500),IF($U$1001>500000,($U$1001-500000)*20%+(12500),IF($U$1001>250000,($U$1001-250000)*5%,\"0\")))","v":1312500},{"$f":"ROUND(T1055*$S$1001,0)","v":0},{"$f":"ROUND(U1055*$W$995,0)","v":0},{"$f":"T1055+V1055-U1055-W1055","v":-1148811},{"$f":"Z1054+1","v":50000001},null,0.37]
["Surcharge Limit",null,null,{"$f":"IF(L1052=10%,5000000,IF(L1052=15%,10000000,IF(L1052=25%,20000000,50000000)))","v":50000000},null,null,null,{"$f":"D1056","v":50000000},{"$f":"IF(H1052>H1056,H1052-H1056,0)","v":0},{"$f":"IF(I1056>0,ROUND(I1056*I1052,0),0)","v":0},{"$f":"IF(H1056>=D1056,Q1056+(I1056-J1056),(I1056-J1056))","v":0},{"$f":"IF(H1054>0,ROUND(H1054*L1052,0),0)","v":0},{"$f":"IF(K1056>L1056,0,L1056-K1056)","v":0},{"$f":"O1055+1","v":1},0,0,{"$f":"W1054","v":0},"Senior Citizen",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(120000),IF($T$943>500000,($T$943-500000)*20%+(20000),IF($T$943>300000,($T$943-300000)*10%,\"0\")))","v":171189},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(110000),IF($U$1001>500000,($U$1001-500000)*20%+(10000),IF($U$1001>300000,($U$1001-300000)*5%,\"0\")))","v":1310000},{"$f":"ROUND(T1056*$S$1001,0)","v":0},{"$f":"ROUND(U1056*$W$995,0)","v":0},{"$f":"T1056+V1056-U1056-W1056","v":-1138811}]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H1054,IF($E$3=\"Female\",H1061,IF($E$3=\"Senior Citizen\",H1068,H1075)))","v":163689},null,"Very Senior Citizen",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(100000),IF($T$943>500000,($T$943-500000)*20%,\"0\"))","v":151189},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(100000),IF($U$1001>500000,($U$1001-500000)*20%,\"0\"))","v":1300000},{"$f":"ROUND(T1057*$S$1001,0)","v":0},{"$f":"ROUND(U1057*$W$995,0)","v":0},{"$f":"T1057+V1057-U1057-W1057","v":-1148811}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I1054,IF($E$3=\"Female\",I1061,IF($E$3=\"Senior Citizen\",I1068,I1075)))","v":0}]
[0,250000,0,0,0,0,0,{"$f":"H1052","v":1170630},{"$f":"VLOOKUP(H1059,A1059:C1063,3)","v":0.3},{"$f":"INDEX(D1059:D1063,MATCH(I1059,C1059:C1063,0))","v":1000000},{"$f":"INDEX(E1059:E1063,MATCH(I1059,C1059:C1063,0))","v":112500},{"$f":"L1052","v":0},0.04,"E. CESS",null,{"$f":"IF($E$3=\"Male\",J1054,IF($E$3=\"Female\",J1061,IF($E$3=\"Senior Citizen\",J1068,J1075)))","v":6548},null,"Tax Income",{"$f":"L1052","v":0},{"$f":"$E$4","v":1170630},{"$f":"IF($S$1001=T1064,S1063,IF(S1059=T1063,S1062,IF(S1059=T1062,S1061,S1060)))","v":5000000}]
[{"$f":"B1059+1","v":250001},500000,0.05,{"$f":"B1059","v":250000},{"$f":"(B1060-B1059)*C1060","v":12500},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K1054,IF($E$3=\"Female\",K1061,IF($E$3=\"Senior Citizen\",K1068,K1075)))","v":170237},null,0,5000000,0,{"$f":"S1062","v":20000000}]
[{"$f":"B1060+1","v":500001},1000000,0.2,{"$f":"B1060","v":500000},{"$f":"E1060+(B1061-B1060)*C1061","v":112500},0,0.04,{"$f":"IF(I1059=C1063,E1062+ROUND((H1059-J1059),0)*I1059,IF(I1059=C1062,E1061+ROUND((H1059-J1059)*I1059,0),IF(I1059=C1061,E1060+ROUND((H1059-J1059)*I1059,0),IF(I1059=C1060,E1059+ROUND((H1059-J1059)*I1059,0),E1058+ROUND((H1059-J1059)*I1059,0)))))","v":163689},{"$f":"MIN(K1063:L1063)","v":0},{"$f":"ROUND(SUM(H1061+I1061)*M1059,0)","v":6548},{"$f":"SUM(H1061:J1061)","v":170237},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A1051,IF($E$3=\"Female\",A1058,IF($E$3=\"Senior Citizen\",A1065,A1072)))","v":"(below 60 years)"},null,{"$f":"S1060+1","v":5000001},10000000,0.1,{"$f":"$T$943-R1061+1","v":-3829370}]
[{"$f":"B1061+1","v":1000001},null,0.3,{"$f":"B1061","v":1000000},{"$f":"IF(J1059=0,0,E1061)","v":112500},{"$f":"L1059","v":0},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M1056,IF($E$3=\"Female\",M1063,IF($E$3=\"Senior Citizen\",M1070,M1077)))","v":0},null,{"$f":"S1061+1","v":10000001},20000000,0.15]
["Surcharge Limit",null,null,{"$f":"IF(L1059=10%,5000000,IF(L1059=15%,10000000,IF(L1059=25%,20000000,50000000)))","v":50000000},null,null,null,{"$f":"H1056","v":50000000},{"$f":"IF(H1059>H1063,H1059-H1063,0)","v":0},{"$f":"IF(I1063>0,ROUND(I1063*I1059,0),0)","v":0},{"$f":"IF(H1063>=D1063,Q1063+(I1063-J1063),(I1063-J1063))","v":0},{"$f":"IF(H1061>0,ROUND(H1061*L1059,0),0)","v":0},{"$f":"IF(K1063>L1063,0,L1063-K1063)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K1054,IF($E$3=\"Female\",K1061,IF($E$3=\"Senior Citizen\",K1068,K1075)))","v":170237},{"$f":"W1055","v":0},{"$f":"S1062+1","v":20000001},50000000,0.25]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess",null,null,null,null,{"$f":"S1063+1","v":50000001},null,0.37]
["(Above 60 year but less than 80)"]
[0,300000,0,0,0,0,0,{"$f":"H1052","v":1170630},{"$f":"VLOOKUP(H1066,A1066:C1070,3)","v":0.3},{"$f":"INDEX(D1066:D1070,MATCH(I1066,C1066:C1070,0))","v":1000000},{"$f":"INDEX(E1066:E1070,MATCH(I1066,C1066:C1070,0))","v":110000},{"$f":"L1052","v":0},0.04]
[{"$f":"B1066+1","v":300001},500000,0.05,{"$f":"B1066","v":300000},{"$f":"(B1067-B1066)*C1067","v":10000},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B1067+1","v":500001},1000000,0.2,{"$f":"B1067","v":500000},{"$f":"E1067+(B1068-B1067)*C1068","v":110000},0,0.04,{"$f":"IF(I1066=C1070,E1069+ROUND((H1066-J1066),0)*I1066,IF(I1066=C1069,E1068+ROUND((H1066-J1066)*I1066,0),IF(I1066=C1068,E1067+ROUND((H1066-J1066)*I1066,0),IF(I1066=C1067,E1066+ROUND((H1066-J1066)*I1066,0),E1065+ROUND((H1066-J1066)*I1066,0)))))","v":161189},{"$f":"MIN(K1070:L1070)","v":0},{"$f":"ROUND(SUM(H1068+I1068)*M1066,0)","v":6448},{"$f":"SUM(H1068:J1068)","v":167637}]
[{"$f":"B1068+1","v":1000001},null,0.3,{"$f":"B1068","v":1000000},{"$f":"IF(J1066=0,0,E1068)","v":110000},{"$f":"L1066","v":0},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L1066=10%,5000000,IF(L1066=15%,10000000,IF(L1066=25%,20000000,50000000)))","v":50000000},null,null,null,{"$f":"H1063","v":50000000},{"$f":"IF(H1066>H1070,H1066-H1070,0)","v":0},{"$f":"IF(I1070>0,ROUND(I1070*I1066,0),0)","v":0},{"$f":"IF(H1070>=D1070,Q1070+(I1070-J1070),(I1070-J1070))","v":0},{"$f":"IF(H1068>0,ROUND(H1068*L1066,0),0)","v":0},{"$f":"IF(K1070>L1070,0,L1070-K1070)","v":0},null,null,null,{"$f":"W1056","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H1052","v":1170630},{"$f":"VLOOKUP(H1073,A1073:C1077,3)","v":0.3},{"$f":"INDEX(D1073:D1077,MATCH(I1073,C1073:C1077,0))","v":1000000},{"$f":"INDEX(E1073:E1077,MATCH(I1073,C1073:C1077,0))","v":100000},{"$f":"L1052","v":0},0.04]
[{"$f":"B1073+1","v":500001},1000000,0.2,{"$f":"B1073","v":500000},{"$f":"(B1074-B1073)*C1074","v":100000},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B1074+1","v":1000001},null,0.3,{"$f":"B1074","v":1000000},{"$f":"IF(J1073=0,0,E1074)","v":100000},0,0.04,{"$f":"IF(I1073=C1077,E1076+ROUND((H1073-J1073),0)*I1073,IF(I1073=C1076,E1075+ROUND((H1073-J1073)*I1073,0),IF(I1073=C1075,E1074+ROUND((H1073-J1073)*I1073,0),IF(I1073=C1074,E1073+ROUND((H1073-J1073)*I1073,0),E1072+ROUND((H1073-J1073)*I1073,0)))))","v":151189},{"$f":"MIN(K1077:L1077)","v":0},{"$f":"ROUND(SUM(H1075+I1075)*M1073,0)","v":6048},{"$f":"SUM(H1075:J1075)","v":157237}]
[null,null,null,null,null,{"$f":"L1073","v":0},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L1073=10%,5000000,IF(L1073=15%,10000000,IF(L1073=25%,20000000,50000000)))","v":50000000},null,null,null,{"$f":"H1070","v":50000000},{"$f":"IF(H1073>H1077,H1073-H1077,0)","v":0},{"$f":"IF(I1077>0,ROUND(I1077*I1073,0),0)","v":0},{"$f":"IF(H1077>=D1077,Q1077+(I1077-J1077),(I1077-J1077))","v":0},{"$f":"IF(H1075>0,ROUND(H1075*L1073,0),0)","v":0},{"$f":"IF(K1077>L1077,0,L1077-K1077)","v":0},null,null,null,{"$f":"W1057","v":0}]
[]
[]
["Fin._Year","Asst. Year","TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due","Rebate u/s 87A","Revised E.cess(adjusting 87A)","Revised Total Tax due","Tax Due","Basic Exemtion limit",null,"SUR. RATE","Marginal releif limit"]
[{"$f":"F5","v":"1985-86"},{"$f":"A1082","v":"1986-87"},{"$f":"P13","v":564565},{"$f":"P14","v":28228},{"$f":"P15","v":0},{"$f":"P16","v":592793},{"$f":"P17","v":"Not defined"},{"$f":"P18","v":0},{"$f":"P19","v":592793},0,{"$f":"IF(J1081>0,ROUND((C1081-J1081)*0.03,0),E1081)","v":0},{"$f":"C1081+D1081-J1081+K1081","v":592793}]
[{"$f":"F34","v":"1986-87"},"1987-88",{"$f":"P42","v":564565},{"$f":"P43","v":28228},{"$f":"P44","v":0},{"$f":"P45","v":592793},{"$f":"P46","v":"Not defined"},{"$f":"P47","v":0},{"$f":"P48","v":592793},0,0,592793]
[{"$f":"F63","v":"1987-88"},"1988-89",{"$f":"P71","v":564565},{"$f":"P72","v":28228},{"$f":"P73","v":0},{"$f":"P74","v":592793},{"$f":"P75","v":"Not defined"},{"$f":"P76","v":0},{"$f":"P77","v":592793},0,0,592793]
[{"$f":"F92","v":"1988-89"},"1989-90",{"$f":"P100","v":564565},{"$f":"P101","v":28228},{"$f":"P102","v":0},{"$f":"P103","v":592793},{"$f":"P104","v":"Not defined"},{"$f":"P105","v":0},{"$f":"P106","v":592793},0,0,592793]
[{"$f":"F121","v":"1989-90"},"1990-91",{"$f":"P129","v":564215},{"$f":"P130","v":45137},{"$f":"P131","v":0},{"$f":"P132","v":609352},{"$f":"P133","v":"Not defined"},{"$f":"P134","v":0},{"$f":"P135","v":609352},0,0,609352]
[{"$f":"F150","v":"1990-91"},"1991-92",{"$f":"P158","v":562915},{"$f":"P159","v":67550},{"$f":"P160","v":0},{"$f":"P161","v":630465},{"$f":"P162","v":"Not defined"},{"$f":"P163","v":0},{"$f":"P164","v":630465},0,0,630465]
[{"$f":"F179","v":"1991-92"},"1992-93",{"$f":"P187","v":562915},{"$f":"P188","v":67550},{"$f":"P189","v":0},{"$f":"P190","v":630465},{"$f":"P191","v":"Not defined"},{"$f":"P192","v":0},{"$f":"P193","v":630465},0,0,630465]
[{"$f":"F208","v":"1992-93"},"1993-94",{"$f":"P216","v":447652},{"$f":"P217","v":53718},{"$f":"P218","v":0},{"$f":"P219","v":501370},{"$f":"P220","v":"Not defined"},{"$f":"P221","v":0},{"$f":"P222","v":501370},0,0,501370]
[{"$f":"F237","v":"1993-94"},"1994-95",{"$f":"P245","v":447252},{"$f":"P246","v":53670},{"$f":"P247","v":0},{"$f":"P248","v":500922},{"$f":"P249","v":"Not defined"},{"$f":"P250","v":0},{"$f":"P251","v":500922},0,0,500922]
[{"$f":"F266","v":"1994-95"},"1995-96",{"$f":"P274","v":443252},{"$f":"P275","v":0},{"$f":"P276","v":0},{"$f":"P277","v":443252},{"$f":"P278","v":"Not defined"},{"$f":"P279","v":0},{"$f":"P280","v":443252},0,0,443252]
[{"$f":"F295","v":"1995-96"},"1996-97",{"$f":"P303","v":442252},{"$f":"P304","v":0},{"$f":"P305","v":0},{"$f":"P306","v":442252},{"$f":"P307","v":"Not defined"},{"$f":"P308","v":0},{"$f":"P309","v":442252},0,0,442252]
[{"$f":"F324","v":"1996-97"},"1997-98",{"$f":"P332","v":441252},{"$f":"P333","v":0},{"$f":"P334","v":0},{"$f":"P335","v":441252},{"$f":"P336","v":"Not defined"},{"$f":"P337","v":0},{"$f":"P338","v":441252},0,0,441252]
[{"$f":"F353","v":"1997-98"},"1998-99",{"$f":"P361","v":326189},{"$f":"P362","v":0},{"$f":"P363","v":0},{"$f":"P364","v":326189},{"$f":"P365","v":"Not defined"},{"$f":"P366","v":0},{"$f":"P367","v":326189},0,0,326189]
[{"$f":"F382","v":"1998-99"},"1999-00",{"$f":"P390","v":325189},{"$f":"P391","v":0},{"$f":"P392","v":0},{"$f":"P393","v":325189},{"$f":"P394","v":"Not defined"},{"$f":"P395","v":0},{"$f":"P396","v":325189},0,0,325189]
[{"$f":"F411","v":"1999-00"},"2000-01",{"$f":"P419","v":325189},{"$f":"P420","v":32519},{"$f":"P421","v":0},{"$f":"P422","v":357708},{"$f":"P423","v":"Not defined"},{"$f":"P424","v":0},{"$f":"P425","v":357708},0,0,357708]
[{"$f":"F440","v":"2000-01"},"2001-02",{"$f":"P448","v":325189},{"$f":"P449","v":55282},{"$f":"P450","v":0},{"$f":"P451","v":380471},{"$f":"P452","v":"(below 65 years)"},{"$f":"P453","v":0},{"$f":"P454","v":380471},0,0,380471]
[{"$f":"F469","v":"2001-02"},"2002-03",{"$f":"P477","v":325189},{"$f":"P478","v":6504},{"$f":"P479","v":0},{"$f":"P480","v":331693},{"$f":"P481","v":"(below 65 years)"},{"$f":"P482","v":0},{"$f":"P483","v":331693},0,0,331693]
[{"$f":"F498","v":"2002-03"},"2003-04",{"$f":"P506","v":325189},{"$f":"P507","v":16259},{"$f":"P508","v":0},{"$f":"P509","v":341448},{"$f":"P510","v":"(below 65 years)"},{"$f":"P511","v":0},{"$f":"P512","v":341448},0,0,341448]
[{"$f":"F527","v":"2003-04"},"2004-05",{"$f":"P535","v":325189},{"$f":"P536","v":32519},{"$f":"P537","v":0},{"$f":"P538","v":357708},{"$f":"P539","v":"(below 65 years)"},{"$f":"P540","v":0},{"$f":"P541","v":357708},0,0,357708]
[{"$f":"F556","v":"2004-05"},"2005-06",{"$f":"P564","v":325189},{"$f":"P565","v":32519},{"$f":"P566","v":7154},{"$f":"P567","v":364862},{"$f":"P568","v":"(below 65 years)"},{"$f":"P569","v":0},{"$f":"P570","v":364862},0,7154,364862]
[{"$f":"F585","v":"2005-06"},"2006-07",{"$f":"P593","v":301189},{"$f":"P594","v":30119},{"$f":"P595","v":6626},{"$f":"P596","v":337934},{"$f":"P597","v":"(below 65 years)"},{"$f":"P598","v":0},{"$f":"P599","v":337934},0,6626,337934]
[{"$f":"F614","v":"2006-07"},"2007-08",{"$f":"P622","v":301189},{"$f":"P623","v":30119},{"$f":"P624","v":6626},{"$f":"P625","v":337934},{"$f":"P626","v":"(below 65 years)"},{"$f":"P627","v":0},{"$f":"P628","v":337934},0,6626,337934]
[{"$f":"F643","v":"2007-08"},"2008-09",{"$f":"P651","v":300189},{"$f":"P652","v":30019},{"$f":"P653","v":9906},{"$f":"P654","v":340114},{"$f":"P655","v":"(below 65 years)"},{"$f":"P656","v":0},{"$f":"P657","v":340114},0,9906,340114]
[{"$f":"F672","v":"2008-09"},"2009-10",{"$f":"P680","v":256189},{"$f":"P681","v":25619},{"$f":"P682","v":8454},{"$f":"P683","v":290262},{"$f":"P684","v":"(below 65 years)"},{"$f":"P685","v":0},{"$f":"P686","v":290262},0,8454,290262]
[{"$f":"F701","v":"2009-10"},"2010-11",{"$f":"P709","v":255189},{"$f":"P710","v":0},{"$f":"P711","v":7656},{"$f":"P712","v":262845},{"$f":"P713","v":"(below 65 years)"},{"$f":"P714","v":0},{"$f":"P715","v":262845},0,7656,262845]
[{"$f":"F730","v":"2010-11"},"2011-12",{"$f":"P738","v":205189},{"$f":"P739","v":0},{"$f":"P740","v":6156},{"$f":"P741","v":211345},{"$f":"P742","v":"(below 65 years)"},{"$f":"P743","v":0},{"$f":"P744","v":211345},0,6156,211345]
[{"$f":"F759","v":"2011-12"},"2012-13",{"$f":"P767","v":203189},{"$f":"P768","v":0},{"$f":"P769","v":6096},{"$f":"P770","v":209285},{"$f":"P771","v":"(below 60 years)"},{"$f":"P772","v":0},{"$f":"P773","v":209285},0,6096,209285]
[{"$f":"F788","v":"2012-13"},"2013-14",{"$f":"P796","v":181189},{"$f":"P797","v":0},{"$f":"P798","v":5436},{"$f":"P799","v":186625},{"$f":"P800","v":"(below 65 years)"},{"$f":"P801","v":0},{"$f":"P802","v":186625},0,5436,186625]
[{"$f":"F817","v":"2013-14"},"2014-15",{"$f":"P825","v":181189},{"$f":"P826","v":0},{"$f":"P827","v":5436},{"$f":"P828","v":186625},{"$f":"P829","v":"(below 60 years)"},{"$f":"P830","v":0},{"$f":"P831","v":186625},{"$f":"IF($E$4<=O1109,0,IF($E$4>500000,0,IF($E$4>O1109,IF(C1109<2000,C1109,2000),0)))","v":0},5436,186625,null,{"$f":"Q820+20000","v":220000},{"$f":"N1109-20000","v":200000}]
[{"$f":"F846","v":"2014-15"},"2015-16",{"$f":"P854","v":176189},{"$f":"P855","v":0},{"$f":"P856","v":5286},{"$f":"P857","v":181475},{"$f":"P858","v":"(below 60 years)"},{"$f":"P859","v":0},{"$f":"P860","v":181475},{"$f":"IF($E$4<=O1110,0,IF($E$4>500000,0,IF($E$4>O1110,IF(C1110<2000,C1110,2000),0)))","v":0},5286,181475,null,{"$f":"Q849+20000","v":270000},{"$f":"N1110-20000","v":250000}]
[{"$f":"F875","v":"2015-16"},"2016-17",{"$f":"P883","v":176189},{"$f":"P884","v":0},{"$f":"P885","v":5286},{"$f":"P886","v":181475},{"$f":"P887","v":"(below 60 years)"},{"$f":"P888","v":0},{"$f":"P889","v":181475},{"$f":"IF($E$4<=O1111,0,IF($E$4>500000,0,IF($E$4>O1111,IF(C1111<2000,C1111,2000),0)))","v":0},5286,181475,null,{"$f":"Q878+20000","v":270000},{"$f":"N1111-20000","v":250000}]
["2016-17","2017-18",{"$f":"P912","v":176189},{"$f":"P913","v":0},{"$f":"P914","v":5286},{"$f":"P915","v":181475},{"$f":"P916","v":"(below 60 years)"},{"$f":"P917","v":0},{"$f":"P918","v":181475},{"$f":"IF($E$4<=O1112,0,IF($E$4>500000,0,IF($E$4>O1112,IF(C1112<5000,C1112,5000),0)))","v":0},5286,181475,null,{"$f":"Q907+20000","v":270000},{"$f":"N1112-20000","v":250000},{"$f":"L907","v":0},10000000]
[{"$f":"B1112","v":"2017-18"},"2018-19",{"$f":"P941","v":163689},{"$f":"P942","v":0},{"$f":"P943","v":4911},{"$f":"P944","v":168600},{"$f":"P945","v":"(below 60 years)"},{"$f":"P946","v":0},{"$f":"P947","v":168600},{"$f":"IF($E$4<=250000,0,IF($E$4>350000,0,IF($E$4>300000,2500,IF($E$4>50000,C1113))))","v":0},4911,168600,null,null,null,{"$f":"L936","v":0},5000000]
["2018-19","2019-20",{"$f":"P970","v":163689},{"$f":"P971","v":0},{"$f":"P972","v":6548},{"$f":"P973","v":170237},{"$f":"P974","v":"(below 60 years)"},{"$f":"P975","v":0},{"$f":"P976","v":170237},{"$f":"IF($E$4<=250000,0,IF($E$4>350000,0,IF($E$4>300000,2500,IF($E$4>50000,C1114))))","v":0},{"$f":"IF(J1114>0,ROUND((C1114-J1114)*0.04,0),E1114)","v":6548},170237]
["2019-20","2020-21",{"$f":"P999","v":163689},{"$f":"P1000","v":0},{"$f":"P1001","v":6548},{"$f":"P1002","v":170237},{"$f":"P1003","v":"(below 60 years)"},{"$f":"P1004","v":0},{"$f":"P1005","v":170237},{"$f":"IF($E$4<=O1115,0,IF($E$4>500000,0,IF($E$4>O1115,IF(C1115<12500,C1115,12500),0)))","v":0},{"$f":"IF(J1115>0,ROUND((C1115-J1115)*0.04,0),E1115)","v":6548},170237,null,{"$f":"Q994+20000","v":270000},{"$f":"N1115-20000","v":250000}]
["2020-21","2021-22",{"$f":"P1028","v":163689},{"$f":"P1029","v":0},{"$f":"P1030","v":6548},{"$f":"P1031","v":170237},{"$f":"P1032","v":"(below 60 years)"},{"$f":"P1033","v":0},{"$f":"P1034","v":170237},{"$f":"IF($E$4<=O1116,0,IF($E$4>500000,0,IF($E$4>O1116,IF(C1116<12500,C1116,12500),0)))","v":0},{"$f":"IF(J1116>0,ROUND((C1116-J1116)*0.04,0),E1116)","v":6548},170237,null,{"$f":"Q995+20000","v":20000},{"$f":"N1116-20000","v":0}]
[{"$f":"B1116","v":"2021-22"},"2022-23",{"$f":"P1057","v":163689},{"$f":"P1058","v":0},{"$f":"P1059","v":6548},{"$f":"P1060","v":170237},{"$f":"P1061","v":"(below 60 years)"},{"$f":"P1062","v":0},{"$f":"P1063","v":170237},{"$f":"IF($E$4<=O1117,0,IF($E$4>500000,0,IF($E$4>O1117,IF(C1117<12500,C1117,12500),0)))","v":0},{"$f":"IF(J1117>0,ROUND((C1117-J1117)*0.04,0),E1117)","v":6548},170237,null,{"$f":"Q996+20000","v":20000},{"$f":"N1117-20000","v":0}]
[{"$f":"$E$2","v":"2021-22"},{"$f":"INDEX($B$1081:$B$1117,MATCH($A$1118,$A$1081:$A$1117,0))","v":"2022-23"},{"$f":"IF($A$2=\"New option u/s 115BAC\",'115bac'!D18,INDEX($C$1081:$C$1117,MATCH($A$1118,$A$1081:$A$1117,0)))","v":163689},{"$f":"IF($A$2=\"New option u/s 115BAC\",'115bac'!E18,INDEX($D$1081:$D$1117,MATCH($A$1118,$A$1081:$A$1117,0)))","v":0},{"$f":"IF($A$2=\"New option u/s 115BAC\",'115bac'!F18,INDEX($E$1081:$E$1117,MATCH($A$1118,$A$1081:$A$1117,0)))","v":6548},{"$f":"IF($A$2=\"New option u/s 115BAC\",'115bac'!G18,INDEX($F$1081:$F$1117,MATCH($A$1118,$A$1081:$A$1117,0)))","v":170237},{"$f":"IF($A$2=\"New option u/s 115BAC\",'115bac'!H18,INDEX($G$1081:$G$1117,MATCH($A$1118,$A$1081:$A$1117,0)))","v":"(below 60 years)"},{"$f":"IF($A$2=\"New option u/s 115BAC\",'115bac'!I18,INDEX($H$1081:$H$1117,MATCH($A$1118,$A$1081:$A$1117,0)))","v":0},{"$f":"IF($A$2=\"New option u/s 115BAC\",'115bac'!J18,INDEX($I$1081:$I$1117,MATCH($A$1118,$A$1081:$A$1117,0)))","v":170237},{"$f":"IF($A$2=\"New option u/s 115BAC\",'115bac'!K18,INDEX($J$1081:$J$1117,MATCH($A$1118,$A$1081:$A$1117,0)))","v":0},{"$f":"IF($A$2=\"New option u/s 115BAC\",'115bac'!L18,INDEX($K$1081:$K$1117,MATCH($A$1118,$A$1081:$A$1117,0)))","v":6548},{"$f":"IF($A$2=\"New option u/s 115BAC\",'115bac'!M18,INDEX($L$1081:$L$1117,MATCH($A$1118,$A$1081:$A$1117,0)))","v":170237},null,null,null,{"$f":"INDEX($P$1081:$P$1115,MATCH($A$1118,$A$1081:$A$1115,0))","v":{"$error":"#N/A"}},{"$f":"INDEX($Q$1081:$Q$1115,MATCH($A$1118,$A$1081:$A$1115,0))","v":{"$error":"#N/A"}}]
["Fin._Year","Asst. Year","TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due","Rebate u/s 87A","Revised E.cess(adjusting 87A)","Revised Total Tax due","Tax Due"]
[null,"FIN. YEAR",{"$f":"E2","v":"2021-22"},null,"Net Tax Due"]
[null,"TAX CATE.",{"$f":"E3","v":"MALE"}]
[null,"TAX INCO.",{"$f":"E4","v":1170630},null,{"$f":"C1122-O1112","v":920630},null,{"$f":"IF(G1124=\"\",\" \",UPPER(MID(G1124,4,1)))","v":"P"},null,null,null,null,"Taxable amt when Pannotavbl"]
[null,"TAX IF PAN IS NOT PROVIDED",null,null,null,null,"PAN NO","Total Net tax payable/refundable (rouded off)",null,null,null,"Tax cal.",{"$f":"C1125","v":163689},{"$f":"C1126","v":163689}]
[null,"RATE","TAX","REBATE","SUR.","TOTAL",{"$f":"Statement1920!C4","v":"ABCPP1234D"},"Total Tax due",null,{"$f":"Statement1920!H72","v":170237},"Rounded","Add. Income",{"$f":"$E$4-$Q$1118","v":{"$error":"#N/A"}},{"$f":"$E$4-$Q$1118","v":{"$error":"#N/A"}}]
[null,"NORMAL",{"$f":"C1118","v":163689},{"$f":"J1118","v":0},{"$f":"IF(K1118>0,K1118,0)","v":6548},{"$f":"IF(L1118>0,L1118,0)","v":170237},{"$f":"IF(G1122=\"P\",\"P\",\"\")","v":"P"},"Releif u/s 89(1)",null,{"$f":"Statement1920!H73","v":0},null,"Sur. Rate",{"$f":"P1118","v":{"$error":"#N/A"}},{"$f":"P1118","v":{"$error":"#N/A"}}]
[null,"ABNORMAL",{"$f":"$V$1144","v":163689},{"$f":"D1125","v":0},{"$f":"ROUND(C1126*4%,0)","v":6548},{"$f":"C1126+E1126-D1126","v":170237},{"$f":"LEN(Statement1920!C4)","v":10},"Net tax due",null,{"$f":"J1124-J1125","v":170237},null,"Marignal relief",{"$f":"D1118","v":0},{"$f":"M1126","v":0}]
[null,"FINAL",{"$f":"IF(G1127=\"YES\",IF(G1125=\"P\",C1125,C1126))","v":163689},{"$f":"IF(G1127=\"YES\",IF(G1125=\"P\",D1125,D1126))","v":0},{"$f":"IF(G1127=\"YES\",IF(G1125=\"P\",E1125,E1126))","v":6548},{"$f":"IF(G1127=\"YES\",IF(G1125=\"P\",F1125,F1126))","v":170237},{"$f":"IF(G1126=10,\"YES\",\"NO\")","v":"YES"},"Tax Deducted",null,{"$f":"Statement1920!H75","v":0},null,"Cess",{"$f":"K1118","v":6548},{"$f":"ROUND((N1123+N1126)*M1140,0)","v":6548}]
[null,"Test message",{"$f":"IF(C1127=FALSE,C1126,C1127)","v":163689},{"$f":"IF(C1128<=0,0,IF(D1127=FALSE,D1126,D1127))","v":0},{"$f":"IF(E1127=FALSE,N1127,E1127)","v":6548},{"$f":"IF(F1127=FALSE,N1128,F1127)","v":170237},null,"Difference",null,{"$f":"ROUND((J1126-J1127),-1)","v":170240},null,null,{"$f":"M1123+M1126+M1127","v":170237},{"$f":"N1123+N1126+N1127","v":170237}]
[null,null,{"$f":"IF(C1127=C1125,\"\",\"Tax Rate will be 30% higher due to PANNOTAVBL or wrong PAN\")","v":""},null,null,null,null,"Text message",{"$f":"IF(J1127>J1126,\"Net Tax Refundable\",IF(J1126>J1127,\"Net Tax Due\",\"NIL AMT RETURN\"))","v":"Net Tax Due"},null,null,"Test message "]
[null,"Marginal Releif",null,null,null,null,null,"Final txt message for statement",null,null,null,{"$f":"CONCATENATE(\"If proper  PAN is input in Employee Data sheet, then\",\"  \",\"Total Taxable amount (including cess but excluding relief u/s 87A)\",\"  \",\"is \",\"Rs.\",\"  \",M1128,\"  \")","v":"If proper  PAN is input in Employee Data sheet, then  Total Taxable amount (including cess but excluding relief u/s 87A)  is Rs.  170237  "}]
[null,"(","After allowed  Marginal relief ","Rs.",{"$f":"H1118","v":0},")",{"$f":"CONCATENATE(B1131,\"  \",G1130,\"  \",F1131)","v":"(    )"},{"$f":"IF(J1128>0,H1132,IF(J1128<0,H1133,H1134))","v":"Income Tax PAYABLE {Balance [19- 20 ]}     (Rounded off)"}]
[null,{"$f":"CONCATENATE(B1131,\"  \",C1131,\" \",D1131,\"  \",E1131,\" \",F1131)","v":"(  After allowed  Marginal relief  Rs.  0 )"},null,null,{"$f":"IF(D1118>0,CONCATENATE(\"(\",\"Including net surcharge amt.\",\"Rs.\",D1118,\")\"),\"\")","v":""},null,null,"Income Tax PAYABLE {Balance [19- 20 ]}     (Rounded off)"]
[null,"Marginal relief-Not Applicable",null,null,null,null,"( Not Applicable  )","Income Tax REFUNDABLE {Balance [20-19 ]}  (Rounded off)",null,null,null,"TDS rate applicable  under sec. 206AA in case where PAN is not furnished by the employee"]
[null,{"$f":"CONCATENATE(B1131,\"  \",B1133,\" \",F1131)","v":"(  Marginal relief-Not Applicable )"},null,null,null,null,null,"Nil Tax Return {Balance [19-20 ]}     (Rounded off)"]
[null,"Net Tax Liability",null,null,null,null,null,null,null,null,null,{"$f":"IF(C1129=\"\",\"\",IF(M1139>20,L1133,C1129))","v":""}]
[null,"Total Tax due",null,null,null,null,0]
[null,"Tax Deducted",null,null,null,null,0,null,null,null,null,"Taxable amt  ",{"$f":"C1122","v":1170630}]
[null,"Net Tax due",null,null,null,null,{"$f":"IF(G1137>G1136,0,G1136-G1137)","v":0},null,null,null,null,"Tax due",{"$f":"C1125","v":163689}]
[null,"Net Tax payable",null,null,null,null,{"$f":"IF(G1138>0,G1138,0)","v":0},null,null,null,null,"Average rate",{"$f":"ROUND(M1138/M1137*100,2)","v":13.98}]
[null,"Net Tax refundable",null,null,null,null,{"$f":"IF(G1137>G1136,G1137-G1136,0)","v":0},null,null,null,null,"Applicable rate",{"$f":"IF(C1126>C1125,0%,4%)","v":0.04}]
[null,"Net Tax due-NIL",null,null,null,null,{"$f":"IF(G1136=G1137,0,0)","v":0}]
[null,{"$f":"IF(G1139>0,B1139,IF(G1140>0,B1140,B1141))","v":"Net Tax due-NIL"},null,null,null,null,{"$f":"INDEX(G1139:G1141,MATCH(B1142,B1139:B1141,0))","v":0},null,null,"F.Y.","2016-17"]
[null,null,null,null,null,null,null,null,null,{"$f":"$E$3","v":"MALE"},null,{"$f":"INDEX($L$1144:$L$1147,MATCH($J$1143,$J$1144:$J$1147,0))","v":176189},"Range","Limit","Limit","Rate","Regular Tax","Abnormal Tax","Tax amt",null,"F.Y.","TAX"]
[null,"Amount in words",null,{"$f":"IF(G1142=0,\"No Tax amtount\",pravesh(G1142))","v":"No Tax amtount"},null,null,null,null,null,"Male",null,{"$f":"IF($C$1122>1000000,($C$1122-1000000)*30%+(125000),IF($C$1122>500000,($C$1122-500000)*20%+(25000),IF($C$1122>250000,($C$1122-250000)*10%,\"0\")))","v":176189},250000,{"$f":"MAX(IF($J$1143=J1144,M1144,0),IF($J$1143=J1145,M1145,0),IF($J$1143=J1146,M1146,0),IF($J$1143=J1147,M1147,0))","v":250000},{"$f":"IF($E$4<=N1144,$E$4-0,N1144)","v":250000},"0%",{"$f":"ROUND(O1144*P1144,0)","v":0},0,{"$f":"ROUND(O1144*R1144,0)","v":0},null,{"$f":"$E$2","v":"2021-22"},{"$f":"IF(U1144=U1145,V1145,V1146)","v":163689}]
[null,"Test message",null,{"$f":"CONCATENATE(\"(\",\"  \",D1144,\"  \",\")\")","v":"(  No Tax amtount  )"},null,null,null,null,null,"Female",null,{"$f":"IF($C$1122>1000000,($C$1122-1000000)*30%+(125000),IF($C$1122>500000,($C$1122-500000)*20%+(25000),IF($C$1122>250000,($C$1122-250000)*10%,\"0\")))","v":176189},250000,500000,{"$f":"MAX(IF($E$4<=N1145,$E$4-N1144,N1145-N1144),IF($E$4>N1144,,0))","v":250000},0.1,{"$f":"ROUND(O1145*P1145,0)","v":25000},{"$f":"IF(M1139>20,P1145,IF(Q1147>0,20%,30%))","v":0.2},{"$f":"ROUND(O1145*R1145,0)","v":50000},null,"2016-17",{"$f":"S1148","v":201189}]
[null,null,null,null,null,null,null,null,null,"Senior Citizen",null,{"$f":"IF($C$1122>1000000,($C$1122-1000000)*30%+(120000),IF($C$1122>500000,($C$1122-500000)*20%+(20000),IF($C$1122>300000,($C$1122-300000)*10%,\"0\")))","v":171189},300000,1000000,{"$f":"MAX(IF($E$4<=N1146,$E$4-N1145,N1146-N1145),IF($E$4>N1145,,0))","v":500000},0.2,{"$f":"ROUND(O1146*P1146,0)","v":100000},{"$f":"IF(Q1145=0,MAX($P$1144:$P$1147),IF(Q1147>0,MAX($P$1144:$P$1146),15%))","v":0.2},{"$f":"ROUND(O1146*R1146,0)","v":100000},null,"2017-18",{"$f":"S1155","v":163689}]
[null,null,null,null,null,null,null,null,null,"Very Senior Citizen",null,{"$f":"IF($C$1122>1000000,($C$1122-1000000)*30%+(100000),IF($C$1122>500000,($C$1122-500000)*20%,\"0\"))","v":151189},500000,"10,00,000+",{"$f":"MAX($E$4>N1146,$E$4-N1146,0)","v":170630},0.3,{"$f":"ROUND(O1147*P1147,0)","v":51189},{"$f":"IF(R1146=30%,10%,30%)","v":0.3},{"$f":"ROUND(O1147*R1147,0)","v":51189}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(Q1144:Q1147)","v":176189},null,{"$f":"SUM(S1144:S1147)","v":201189}]
[null,null,null,null,null,null,null,null,null,"F.Y.","2017-18"]
[null,null,null,null,null,null,null,null,null,{"$f":"$E$3","v":"MALE"},null,{"$f":"INDEX($L$1151:$L$1154,MATCH($J$1143,$J$1151:$J$1154,0))","v":163689},"Range","Limit","Limit","Rate","Regular Tax","Abnormal Tax","Tax amt"]
[null,"Male",null,"Senior Citizen",null,"Very Senior Citizen",null,"Actual Age",{"$f":"J1143","v":"MALE"},"Male",null,{"$f":"IF($C$1122>1000000,($C$1122-1000000)*30%+(112500),IF($C$1122>500000,($C$1122-500000)*20%+(12500),IF($C$1122>250000,($C$1122-250000)*5%,\"0\")))","v":163689},250000,{"$f":"MAX(IF($J$1143=J1151,M1151,0),IF($J$1143=J1152,M1152,0),IF($J$1143=J1153,M1153,0),IF($J$1143=J1154,M1154,0))","v":250000},{"$f":"IF($E$4<=N1151,$E$4-0,N1151)","v":250000},"0%",{"$f":"ROUND(O1151*P1151,0)","v":0},0,{"$f":"ROUND(O1151*R1151,0)","v":0}]
[null,250000,0,300000,0,500000,0,"Tax Rate",0.1,"Female",null,{"$f":"IF($C$1122>1000000,($C$1122-1000000)*30%+(112500),IF($C$1122>500000,($C$1122-500000)*20%+(25000),IF($C$1122>250000,($C$1122-250000)*10%,\"0\")))","v":163689},250000,500000,{"$f":"MAX(IF($E$4<=N1152,$E$4-N1151,N1152-N1151),IF($E$4>N1151,,0))","v":250000},0.05,{"$f":"ROUND(O1152*P1152,0)","v":12500},{"$f":"IF(M1146>20,P1152,IF(Q1154>0,20%,30%))","v":0.05},{"$f":"ROUND(O1152*R1152,0)","v":12500}]
[null,500000,25000,null,20000,null,0,null,0.2,"Senior Citizen",null,{"$f":"IF($C$1122>1000000,($C$1122-1000000)*30%+(110000),IF($C$1122>500000,($C$1122-500000)*20%+(10000),IF($C$1122>300000,($C$1122-300000)*5%,\"0\")))","v":161189},300000,1000000,{"$f":"MAX(IF($E$4<=N1153,$E$4-N1152,N1153-N1152),IF($E$4>N1152,,0))","v":500000},0.2,{"$f":"ROUND(O1153*P1153,0)","v":100000},{"$f":"IF(Q1152=0,MAX($P$1144:$P$1147),IF(Q1154>0,MAX($P$1144:$P$1146),15%))","v":0.2},{"$f":"ROUND(O1153*R1153,0)","v":100000}]
[null,1000000,125000,null,120000,null,100000,null,0.3,"Very Senior Citizen",null,{"$f":"IF($C$1122>1000000,($C$1122-1000000)*30%+(100000),IF($C$1122>500000,($C$1122-500000)*20%,\"0\"))","v":151189},500000,"10,00,000+",{"$f":"MAX($E$4>N1153,$E$4-N1153,0)","v":170630},0.3,{"$f":"ROUND(O1154*P1154,0)","v":51189},{"$f":"IF(R1153=30%,10%,30%)","v":0.3},{"$f":"ROUND(O1154*R1154,0)","v":51189}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(Q1151:Q1154)","v":163689},null,{"$f":"SUM(S1151:S1154)","v":163689}]
[null,"Tax on Total Income Including Agri. Income",null,null,null,{"$f":"IF(F1159>0,(IF(I1151<G1143, (IF(F1149<B1152, (0), (IF(F1149<B1153, ((F1149-B1152)*I1152), (IF(F1149<B1154, (((F1149-B1153)*I1153)+C1153), (((F1149-B1154)*I1154)+C1154))))))), (IF(I1151>=G1144, (IF(F1149<B1153, (0),(IF(F1149<B1154, ((F1149-B1153)*I1153), (((F1149-B1154)*I1154)+G1154))))), (IF(F1149<D1152, (0), (IF(F1149<B1153, ((F1149-D1152)*I1152), (IF(F1149<B1154, (((F1149-B1153)*I1153)+E1153), (((F1149-B1154)*I1154)+E1154))))))))))), (0))","v":0}]
[null,"Rebate due to Agri. Income",null,null,null,{"$f":"IF(F1156>0,(IF(I1151<G1143, (IF(H1147<B1152, (0), (IF(H1147<B1153, ((H1147-B1152)*I1152), (IF(H1147<B1154, (((H1147-B1153)*I1153)+C1153), (((H1147-B1154)*I1154)+C1154))))))), (IF(I1151>=G1144, (IF(H1147<B1153, (0),(IF(H1147<B1154, ((H1147-B1153)*I1153), (((H1147-B1154)*I1154)+G1154))))), (IF(H1147<D1152, (0), (IF(H1147<B1153, ((H1147-D1152)*I1152), (IF(H1147<B1154, (((H1147-B1153)*I1153)+E1153), (((H1147-B1154)*I1154)+E1154))))))))))), (0))","v":0}]
[null,"Tax Payable after Agri. Income's Rebate",null,null,null,{"$f":"F1156-F1157","v":0}]
[null,"Tax on Total Income Excluding  Agri. Income",null,null,null,{"$f":"IF(I1151<B1151, (IF(F1147<B1152, (0), (IF(F1147<B1153, ((F1147-B1152)*I1152), (IF(F1147<B1154, (((F1147-B1153)*I1153)+C1153), (((F1147-B1154)*I1154)+C1154))))))), (IF(I1151>=G1144, (IF(F1147<B1153, (0),(IF(F1147<B1154, ((F1147-B1153)*I1153), (((F1147-B1154)*I1154)+G1154))))), (IF(F1147<D1152, (0), (IF(F1147<B1153, ((F1147-D1152)*I1152), (IF(F1147<B1154, (((F1147-B1153)*I1153)+E1153), (((F1147-B1154)*I1154)+E1154))))))))))","v":0}]
[null,null,null,null,null,null,null,null,"10% surcharge on income tax if the total income exceeds Rs 50 Lakhs but below Rs 1 crore"]
[null,null,null,null,null,null,null,null,"15% surcharge on income tax if the total income exceeds Rs 1 crore but below Rs 2 crore"]
[null,null,null,null,null,null,null,null,"25% surcharge on income tax if the total income exceeds Rs 2 crore but below Rs 5 crore"]
[null,null,null,null,null,null,null,null,"37% surcharge on income tax if the total income exceeds Rs 5 crore"]
[null,null,null,null,null,null,null,null,"Surcharge Table (2019-20)"]
[null,null,null,null,null,null,null,null,0,5000000,0]
[null,null,null,null,null,null,null,null,{"$f":"J1165+1","v":5000001},10000000,0.1]
[null,null,null,null,null,null,null,null,{"$f":"J1166+1","v":10000001},20000000,0.15]
[null,null,null,null,null,null,null,null,{"$f":"J1167+1","v":20000001},50000000,0.25]
[null,null,null,null,null,null,null,null,{"$f":"J1168+1","v":50000001},null,0.37]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Tax",null,null,"Tax (other capital gain income)",0]
["Date  upto","Adv tax due","Act. Tax paid","Shortage tax","Rounded off","Int u/s 234C",null,"APPLICABLE RATE FOR 234C"]
["2021-06-15",{"$f":"Statement1920!C89","v":25536},{"$f":"Statement1920!E89","v":0},{"$f":"Statement1920!G89","v":25536},{"$f":"IF(D1189>0,ROUNDDOWN(D1189,-2),0)","v":25500},{"$f":"IF(E1189<0,0,ROUND(E1189*0.01*3,0))","v":765},null,"Fin.Year","Code","RATE FOR 234C"]
["2021-09-15",{"$f":"Statement1920!C90","v":76607},{"$f":"Statement1920!E90","v":0},{"$f":"Statement1920!G90","v":76607},{"$f":"IF(D1190>0,ROUNDDOWN(D1190,-2),0)","v":76600},{"$f":"IF(E1190<0,0,ROUNDDOWN(E1190,-2)*0.01*3)","v":2298},null,{"$f":"Statement1920!F1","v":"2021-22"},{"$f":"IF($H$1190=H1197,I1197,IF($H$1190=H1196,I1196,IF($H$1190=H1192,I1192,IF(H1190=H1193,I1193,IF(H1190=H1194,I1194,IF(H1190=H1195,I1195,\"B\"))))))","v":"A"},{"$f":"IF($I$1190=\"A\",15%,0%)","v":0.15}]
["2021-12-15",{"$f":"Statement1920!C91","v":127678},{"$f":"Statement1920!E91","v":0},{"$f":"Statement1920!G91","v":127678},{"$f":"IF(D1191>0,ROUNDDOWN(D1191,-2),0)","v":127600},{"$f":"IF(E1191<0,0,ROUNDDOWN(E1191,-2)*0.01*3)","v":3828},null,"Opted",null,{"$f":"IF($I$1190=\"A\",45%,30%)","v":0.45}]
["2022-03-15",{"$f":"Statement1920!C92","v":170237},{"$f":"Statement1920!E92","v":0},{"$f":"Statement1920!G92","v":170237},{"$f":"IF(D1192>0,ROUNDDOWN(D1192,-2),0)","v":170200},{"$f":"IF(E1192<0,0,ROUNDDOWN(E1192,-2)*0.01*1)","v":1702},null,"2016-17","A",{"$f":"IF($I$1190=\"A\",75%,60%)","v":0.75}]
["2022-03-31",{"$f":"Statement1920!C93","v":170237},{"$f":"Statement1920!E93","v":0},{"$f":"Statement1920!G93","v":0},{"$f":"IF(D1193>0,ROUNDDOWN(D1193,-2),0)","v":0},0,null,"2017-18","A",{"$f":"IF($I$1190=\"A\",100%,100%)","v":1}]
[{"$f":"Statement1920!A94","v":"Total"},{"$f":"Statement1920!C94","v":170237},{"$f":"Statement1920!E94","v":0},{"$f":"Statement1920!G94","v":170200},null,{"$f":"SUM(F1189:F1193)","v":8593},null,"2018-19","A",{"$f":"IF($I$1190=\"A\",100%,100%)","v":1}]
[null,"234C","234B","234A",null,null,null,"2019-20","A"]
["Company",{"$f":"K1193","v":0},{"$f":"I1186","v":0},{"$f":"I1182","v":0},null,null,null,"2020-21","A"]
["Firm",{"$f":"D1192","v":170237},{"$f":"C1182","v":0},{"$f":"B1182","v":0},null,null,null,"2021-22","A"]
["Male",{"$f":"F1194","v":8593},{"$f":"C1182","v":0},{"$f":"B1182","v":0}]
[]
[]
[]
[null,"ASST. YEAR","F. YEAR","For U/S 234B"]
["Q1","2014-15","2013-14","2014-03-31"]
["Q2","2015-16","2014-15","2015-03-31"]
["Q3","2016-17","2015-16","2016-03-31"]
["Q4","2017-18","2016-17","2016-03-31"]
[null,null,null,{"$f":"VLOOKUP(C1207,C1203:D1206,2,0)","v":{"$error":"#N/A"}}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Determination of Maximum limit under Chapter VIA for f.y. 2014-15",null,null,null,null,null,null,null,null,"Determination of Maximum limit under Chapter VIA for f.y. 2015-16",null,null,null,null,null,null,null,null,"Determination of Maximum limit under Chapter VIA for f.y. 2016-17",null,null,null,null,null,null,null,null,"Determination of Maximum limit under Chapter VIA for f.y. 2017-18",null,null,null,null,null,null,null,null,"Determination of Maximum limit under Chapter VIA for f.y. 2018-19",null,null,null,null,null,null,null,null,"Determination of Maximum limit under Chapter VIA for f.y. 2019-20"]
[null,"Selected Tax Category",{"$f":"Statement1920!C3","v":"MALE"},null,null,null,null,null,null,null,"Selected Tax Category",{"$f":"C1225","v":"MALE"},null,null,null,null,null,null,null,"Selected Tax Category",{"$f":"L1225","v":"MALE"},null,null,null,null,null,null,null,"Selected Tax Category",{"$f":"U1225","v":"MALE"},null,null,null,null,null,null,null,"Selected Tax Category",{"$f":"AD1225","v":"MALE"},null,null,null,null,null,null,null,"Selected Tax Category",{"$f":"AM1225","v":"MALE"}]
["Section","Name of section","MALE","FEMALE","SENIOR CITIZEN","VERY SENIOR CITIZEN","Max Limit","Remarks",null,"Section","Name of section","MALE","FEMALE","SENIOR CITIZEN","VERY SENIOR CITIZEN","Max Limit","Remarks",null,"Section","Name of section","MALE","FEMALE","SENIOR CITIZEN","VERY SENIOR CITIZEN","Max Limit","Remarks",null,"Section","Name of section","MALE","FEMALE","SENIOR CITIZEN","VERY SENIOR CITIZEN","Max Limit","Remarks",null,"Section","Name of section","MALE","FEMALE","SENIOR CITIZEN","VERY SENIOR CITIZEN","Max Limit","Remarks",null,"Section","Name of section","MALE","FEMALE","SENIOR CITIZEN","VERY SENIOR CITIZEN","Max Limit"]
["U/S 80 C ","Invesment in specified investment plans","Upto Rs. 150000","Upto Rs. 150000","Upto Rs. 150000","Upto Rs. 150000","Upto Rs. 150000","(Maxi. Limit Rs. 150000 (from F.Y. 14-15))","Upto Rs. 150000  (Maxi. Limit Rs. 150000 (from F.Y. 14-15))","U/S 80 C ","Invesment in specified investment plans","Upto Rs. 150000","Upto Rs. 150000","Upto Rs. 150000","Upto Rs. 150000","Upto Rs. 150000","(Maxi. Limit Rs. 150000 (from F.Y. 15--16))","Upto Rs. 150000  (Maxi. Limit Rs. 150000 (from F.Y. 15--16))","U/S 80 C ","Invesment in specified investment plans","Upto Rs. 150000","Upto Rs. 150000","Upto Rs. 150000","Upto Rs. 150000","Upto Rs. 150000","(Maxi. Limit Rs. 150000 (from F.Y. 15--16))","Upto Rs. 150000  (Maxi. Limit Rs. 150000 (from F.Y. 15--16))","U/S 80 C ","Invesment in specified investment plans","Upto Rs. 150000","Upto Rs. 150000","Upto Rs. 150000","Upto Rs. 150000","Upto Rs. 150000","(Maxi. Limit Rs. 150000 (from F.Y. 15--16))","(Maxi. Limit Rs. 150000 (from F.Y. 15--16))","(Maxi. Limit Rs. 150000 (from F.Y. 15--16))  (Maxi. Limit Rs. 150000 (from F.Y. 15--16))","Invesment in specified investment plans","Upto Rs. 150000","Upto Rs. 150000","Upto Rs. 150000","Upto Rs. 150000","Upto Rs. 150000","(Maxi. Limit Rs. 150000 (from F.Y. 15--16))","Upto Rs. 150000  (Maxi. Limit Rs. 150000 (from F.Y. 15--16))","U/S 80 C ","Invesment in specified investment plans","Upto Rs. 150000","Upto Rs. 150000","Upto Rs. 150000","Upto Rs. 150000","Upto Rs. 150000","(Maxi. Limit Rs. 150000 (from F.Y. 15--16))","Upto Rs. 150000  (Maxi. Limit Rs. 150000 (from F.Y. 15--16))"]
["U/S 80CCC","Payment of premium for annuity plan of LIC or any other  ","Upto Rs. 100000","Upto Rs. 100000","Upto Rs. 100000","Upto Rs. 100000","Upto Rs. 100000","(such amount shall not be allowed under section 80C.)","Upto Rs. 100000  (such amount shall not be allowed under section 80C.)","U/S 80CCC","Payment of premium for annuity plan of LIC or any other  ","Upto Rs. 150000","Upto Rs. 150000","Upto Rs. 150000","Upto Rs. 150000","Upto Rs. 150000","(such amount shall not be allowed under section 80C.)","Upto Rs. 150000  (such amount shall not be allowed under section 80C.)","U/S 80CCC","Payment of premium for annuity plan of LIC or any other  ","Upto Rs. 150000","Upto Rs. 150000","Upto Rs. 150000","Upto Rs. 150000","Upto Rs. 150000","(such amount shall not be allowed under section 80C.)","Upto Rs. 150000  (such amount shall not be allowed under section 80C.)","U/S 80CCC","Payment of premium for annuity plan of LIC or any other  ","Upto Rs. 150000","Upto Rs. 150000","Upto Rs. 150000","Upto Rs. 150000","Upto Rs. 150000","(such amount shall not be allowed under section 80C.)","(such amount shall not be allowed under section 80C.)","(such amount shall not be allowed under section 80C.)  (such amount shall not be allowed under section 80C.)","Payment of premium for annuity plan of LIC or any other  ","Upto Rs. 150000","Upto Rs. 150000","Upto Rs. 150000","Upto Rs. 150000","Upto Rs. 150000","(such amount shall not be allowed under section 80C.)","Upto Rs. 150000  (such amount shall not be allowed under section 80C.)","U/S 80CCC","Contributions to certain pension funds of LIC or any other insurer ","Upto Rs. 150000","Upto Rs. 150000","Upto Rs. 150000","Upto Rs. 150000","Upto Rs. 150000","(such amount shall not be allowed under section 80C.)","Upto Rs. 150000  (such amount shall not be allowed under section 80C.)"]
["U/S 80 CCD(1)","Employee cont. towards new pension scheme","Upto Rs. 100000","Upto Rs. 100000","Upto Rs. 100000","Upto Rs. 100000","Upto Rs. 100000","(Equal to 10% of Salary  but not exceed Rs. 100000)","Upto Rs. 100000  (Equal to 10% of Salary  but not exceed Rs. 100000)","U/S 80 CCD(1)","Employee cont. towards new pension scheme","Upto Rs. 150000","Upto Rs. 150000","Upto Rs. 150000","Upto Rs. 150000","Upto Rs. 150000","(Equal to 10% of Salary  but not exceed Rs. 150000)","Upto Rs. 150000  (Equal to 10% of Salary  but not exceed Rs. 150000)","U/S 80 CCD(1)","Employee cont. towards new pension scheme","Upto Rs. 150000","Upto Rs. 150000","Upto Rs. 150000","Upto Rs. 150000","Upto Rs. 150000","(Equal to 10% of Salary  but not exceed Rs. 150000)","Upto Rs. 150000  (Equal to 10% of Salary  but not exceed Rs. 150000)","U/S 80 CCD(1)","Employee cont. towards new pension scheme","Upto Rs. 150000","Upto Rs. 150000","Upto Rs. 150000","Upto Rs. 150000","Upto Rs. 150000","(Equal to 20% of Salary  but not exceed Rs. 150000)","(Equal to 20% of Salary  but not exceed Rs. 150000)","(Equal to 20% of Salary  but not exceed Rs. 150000)  (Equal to 20% of Salary  but not exceed Rs. 150000)","Employee cont. towards new pension scheme","Upto Rs. 150000","Upto Rs. 150000","Upto Rs. 150000","Upto Rs. 150000","Upto Rs. 150000","(Equal to 20% of Salary  but not exceed Rs. 150000)","Upto Rs. 150000  (Equal to 20% of Salary  but not exceed Rs. 150000)","U/S 80 CCD(1)","Employee cont. towards new pension scheme","Upto Rs. 150000","Upto Rs. 150000","Upto Rs. 150000","Upto Rs. 150000","Upto Rs. 150000","(Equal to 20% of Salary  but not exceed Rs. 150000)","Upto Rs. 150000  (Equal to 20% of Salary  but not exceed Rs. 150000)"]
["U/S 80CCE-TOTAL OF[(i)+(ii)+(iii)](Subject to limit RS 100000)",null,"Note-","Note-","Note-","Note-","Note-","(the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)","Note-  (the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)","U/S 80CCE-TOTAL OF[(i)+(ii)+(iii)](Subject to limit RS 100000)",null,"Note-","Note-","Note-","Note-","Note-","(the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)","Note-  (the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)","U/S 80CCE-TOTAL OF[(i)+(ii)+(iii)](Subject to limit RS 100000)",0,"Note-","Note-","Note-","Note-","Note-","(the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)","Note-  (the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)","U/S 80CCE-TOTAL OF[(i)+(ii)+(iii)](Subject to limit RS 100000)",0,"Note-","Note-","Note-","Note-","Note-","(the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)","(the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)","(the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)  (the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)",0,"Note-","Note-","Note-","Note-","Note-","(the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)","Note-  (the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)","U/S 80CCE-TOTAL OF[(i)+(ii)+(iii)](Subject to limit RS 100000)",0,"Note-","Note-","Note-","Note-","Note-","(the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)"]
["U/S 80 CCD(1B)","Additional contribution towards NPS","N.A.","N.A.","N.A.","N.A.","N.A.","N.A.","N.A.  N.A.","U/S 80 CCD(1B)","Additional contribution towards NPS","Upto Rs. 50000","Upto Rs. 50000","Upto Rs. 50000","Upto Rs. 50000","Upto Rs. 50000",null,"Upto Rs. 50000  ","U/S 80 CCD(1B)","Additional contribution towards NPS","Upto Rs. 50000","Upto Rs. 50000","Upto Rs. 50000","Upto Rs. 50000","Upto Rs. 50000",null,"Upto Rs. 50000  ","U/S 80 CCD(1B)","Additional contribution towards NPS","Upto Rs. 50000","Upto Rs. 50000","Upto Rs. 50000","Upto Rs. 50000","Upto Rs. 50000","(Cont. in Atal Pension Yojana is also eligible)","(Cont. in Atal Pension Yojana is also eligible)","(Cont. in Atal Pension Yojana is also eligible)  (Cont. in Atal Pension Yojana is also eligible)","Additional contribution towards NPS","Upto Rs. 50000","Upto Rs. 50000","Upto Rs. 50000","Upto Rs. 50000","Upto Rs. 50000","(Cont. in Atal Pension Yojana is also eligible)","Upto Rs. 50000  (Cont. in Atal Pension Yojana is also eligible)","U/S 80 CCD(1B)","Additional contribution towards NPS","Upto Rs. 50000","Upto Rs. 50000","Upto Rs. 50000","Upto Rs. 50000","Upto Rs. 50000","(Cont. in Atal Pension Yojana is also eligible)","Upto Rs. 50000  (Cont. in Atal Pension Yojana is also eligible)",0,0,0]
["U/S 80 CCD(2)","Employer cont. towards new pension scheme ","10% of Salary","10% of Salary","10% of Salary","10% of Salary","10% of Salary","(Equal to 10% of Salary (Pay+D.A.)","10% of Salary  (Equal to 10% of Salary (Pay+D.A.)","U/S 80 CCD(2)","Employer cont. towards new pension scheme ","10% of Salary","10% of Salary","10% of Salary","10% of Salary","10% of Salary","(Equal to 10% of Salary (Pay+D.A.) ","10% of Salary  (Equal to 10% of Salary (Pay+D.A.) ","U/S 80 CCD(2)","Employer cont. towards new pension scheme ","10% of Salary","10% of Salary","10% of Salary","10% of Salary","10% of Salary","(Equal to 10% of Salary (Pay+D.A.) ","10% of Salary  (Equal to 10% of Salary (Pay+D.A.) ","U/S 80 CCD(2)","Employer cont. towards new pension scheme ","10% of Salary","10% of Salary","10% of Salary","10% of Salary","10% of Salary","(Equal to 10% of Salary (Pay+D.A.) ","(Equal to 10% of Salary (Pay+D.A.) ","(Equal to 10% of Salary (Pay+D.A.)   (Equal to 10% of Salary (Pay+D.A.) ","Employer cont. towards new pension scheme ","10% of Salary","10% of Salary","10% of Salary","10% of Salary","10% of Salary","(Equal to 10% of Salary (Pay+D.A.) ","10% of Salary  (Equal to 10% of Salary (Pay+D.A.) ","U/S 80 CCD(2)","Employer cont. towards new pension scheme ","10% of Salary","10% of Salary","10% of Salary","10% of Salary","10% of Salary","(Equal to 10% of Salary (Pay+D.A.) ","10% of Salary  (Equal to 10% of Salary (Pay+D.A.) "]
["U/S 80CCF","Investment  in long term infrasturture bonds ","No limit","No limit","No limit","No limit","No limit",null,"No limit  ","U/S 80CCF","Investment  in long term infrasturture bonds ","No limit","No limit","No limit","No limit","No limit",null,"No limit  ","U/S 80CCF","Investment  in long term infrasturture bonds ","No limit","No limit","No limit","No limit","No limit",null,"No limit  ","U/S 80CCF","Investment  in long term infrasturture bonds ","No limit","No limit","No limit","No limit","No limit",0,null,"0  ","Investment  in long term infrasturture bonds ","No limit","No limit","No limit","No limit","No limit",null,"No limit  ","U/S 80CCF","Investment  in long term infrasturture bonds ",20000,20000,20000,20000,20000,0,"20000  "]
["U/S 80D-","Medical ins. premium for himself, spous and childrens",15000,15000,20000,20000,20000,"(Maxi. aggregate allowable limit)","20000  (Maxi. aggregate allowable limit)","U/S 80D-","Medical ins. premium for himself, spous and childrens",15000,15000,20000,20000,20000,"(Maxi. aggregate allowable limit)","20000  (Maxi. aggregate allowable limit)","U/S 80D-","Medical ins. premium for himself, spous and childrens",25000,25000,30000,30000,30000,"(Maxi. aggregate allowable limit)","30000  (Maxi. aggregate allowable limit)","U/S 80D-","Medical ins. premium for himself, spous and childrens",25000,25000,30000,30000,30000,"(Maxi. aggregate allowable limit)","(Maxi. aggregate allowable limit)","(Maxi. aggregate allowable limit)  (Maxi. aggregate allowable limit)","Medical ins. premium for himself, spous and childrens",25000,25000,50000,50000,50000,"(Maxi. aggregate allowable limit)","50000  (Maxi. aggregate allowable limit)","U/S 80D-","Medical ins. premium for himself, spous and childrens",25000,25000,50000,50000,50000,"(Maxi. aggregate allowable limit)","50000  (Maxi. aggregate allowable limit)"]
["U/S 80DD-","Medical treatment of dependent handicapped person",100000,100000,100000,100000,100000,"(Maxi.  allowable limit)","100000  (Maxi.  allowable limit)","U/S 80DD-","Medical treatment of dependent handicapped person",125000,125000,125000,125000,125000,"(Maxi.  allowable limit)","125000  (Maxi.  allowable limit)","U/S 80DD-","Medical treatment of dependent handicapped person",125000,125000,125000,125000,125000,"(Maxi.  allowable limit)","125000  (Maxi.  allowable limit)","U/S 80DD-","Medical treatment of dependent handicapped person",125000,125000,125000,125000,125000,"(Maxi.  allowable limit)","(Maxi.  allowable limit)","(Maxi.  allowable limit)  (Maxi.  allowable limit)","Medical treatment of dependent handicapped person",125000,125000,125000,125000,125000,"(Maxi.  allowable limit)","125000  (Maxi.  allowable limit)","U/S 80DD-","Medical treatment of dependent handicapped person",125000,125000,125000,125000,125000,"(Maxi.  allowable limit)","125000  (Maxi.  allowable limit)"]
["U/S 80DDB-","Spl ded to the guardion of a patient suff.from Cancer/Aids ",40000,40000,60000,60000,60000,"(Maximum aggregate allowable limit)","60000  (Maximum aggregate allowable limit)","U/S 80DDB-","Spl ded to the guardion of a patient suff.from Cancer/Aids ",40000,40000,60000,80000,60000,"(Maximum aggregate allowable limit)","60000  (Maximum aggregate allowable limit)","U/S 80DDB-","Spl ded to the guardion of a patient suff.from Cancer/Aids ",40000,40000,60000,80000,60000,"(Maximum aggregate allowable limit)","60000  (Maximum aggregate allowable limit)","U/S 80DDB-","Spl ded to the guardion of a patient suff.from Cancer/Aids ",40000,40000,60000,80000,60000,"(Maximum aggregate allowable limit)","(Maximum aggregate allowable limit)","(Maximum aggregate allowable limit)  (Maximum aggregate allowable limit)","Spl ded to the guardion of a patient suff.from Cancer/Aids ",40000,40000,100000,100000,100000,"(Maximum aggregate allowable limit)","100000  (Maximum aggregate allowable limit)","U/S 80DDB-","Spl ded to the guardion of a patient suff.from Cancer/Aids ",40000,40000,100000,100000,100000,"(Maximum aggregate allowable limit)","100000  (Maximum aggregate allowable limit)"]
["U/S 80E-","Repayment of loan for higher education","No limit","No limit","No limit","No limit","No limit","(higher education for self/ spouse/ his children.)","No limit  (higher education for self/ spouse/ his children.)","U/S 80E-","Repayment of loan for higher education","No limit","No limit","No limit","No limit","No limit","(higher education for self/ spouse/ his children.)","No limit  (higher education for self/ spouse/ his children.)","U/S 80E-","Repayment of loan for higher education","No limit","No limit","No limit","No limit","No limit","(higher education for self/ spouse/ his children.)","No limit  (higher education for self/ spouse/ his children.)","U/S 80E-","Repayment of loan for higher education","No limit","No limit","No limit","No limit","No limit","(higher education for self/ spouse/ his children.)","(higher education for self/ spouse/ his children.)","(higher education for self/ spouse/ his children.)  (higher education for self/ spouse/ his children.)","Repayment of loan for higher education","No limit","No limit","No limit","No limit","No limit","(higher education for self/ spouse/ his children.)","No limit  (higher education for self/ spouse/ his children.)","U/S 80E-","Repayment of loan for higher education","No limit","No limit","No limit","No limit","No limit","(higher education for self/ spouse/ his children.)","No limit  (higher education for self/ spouse/ his children.)"]
["U/S 80EE","Intrest paid on House Building Loan( excluding u/s 24B)",100000,100000,100000,100000,100000,"(loan not to exceed Rs 25 lakhs)","100000  (loan not to exceed Rs 25 lakhs)","U/S 80EE","Intrest paid on House Building Loan( excluding u/s 24B)",100000,100000,100000,100000,100000,"(loan not to exceed Rs 25 lakhs)","100000  (loan not to exceed Rs 25 lakhs)","U/S 80EE","Intrest paid on House Building Loan( excluding u/s 24B)",50000,50000,50000,50000,50000,"(loan not to exceed Rs 35 lakhs)","50000  (loan not to exceed Rs 35 lakhs)","U/S 80EE","Intrest paid on House Building Loan( excluding u/s 24B)",50000,50000,50000,50000,50000,"(loan not to exceed Rs 35 lakhs)","(loan not to exceed Rs 35 lakhs)","(loan not to exceed Rs 35 lakhs)  (loan not to exceed Rs 35 lakhs)","Intrest paid on House Building Loan( excluding u/s 24B)",50000,50000,50000,50000,50000,"(loan not to exceed Rs 35 lakhs)","50000  (loan not to exceed Rs 35 lakhs)","U/S 80EE","Intrest paid on House Building Loan( excluding u/s 24B)",50000,50000,50000,50000,50000,"(loan not to exceed Rs 35 lakhs)","50000  (loan not to exceed Rs 35 lakhs)"]
["U/S 80G- ","Donation to certain funds,  charitable institutions etc.","100 /50 % or 10 percent of the Gross Total Income","100 /50 % or 10 percent of the Gross Total Income","100 /50 % or 10 percent of the Gross Total Income","100 /50 % or 10 percent of the Gross Total Income","100 /50 % or 10 percent of the Gross Total Income",null,"100 /50 % or 10 percent of the Gross Total Income  ","U/S 80G- ","Donation to certain funds,  charitable institutions etc.","100 /50 % or 10 percent of the Gross Total Income","100 /50 % or 10 percent of the Gross Total Income","100 /50 % or 10 percent of the Gross Total Income","100 /50 % or 10 percent of the Gross Total Income","100 /50 % or 10 percent of the Gross Total Income",null,"100 /50 % or 10 percent of the Gross Total Income  ","U/S 80G- ","Donation to certain funds,  charitable institutions etc.","100 /50 % or 10 percent of the Gross Total Income","100 /50 % or 10 percent of the Gross Total Income","100 /50 % or 10 percent of the Gross Total Income","100 /50 % or 10 percent of the Gross Total Income","100 /50 % or 10 percent of the Gross Total Income",null,"100 /50 % or 10 percent of the Gross Total Income  ","U/S 80G- ","Donation to certain funds,  charitable institutions etc.","100 /50 % or 10 percent of the Gross Total Income","100 /50 % or 10 percent of the Gross Total Income","100 /50 % or 10 percent of the Gross Total Income","100 /50 % or 10 percent of the Gross Total Income","100 /50 % or 10 percent of the Gross Total Income",0,null,"0  ","Donation to certain funds,  charitable institutions etc.","100 /50 % or 10 percent of the Gross Total Income","100 /50 % or 10 percent of the Gross Total Income","100 /50 % or 10 percent of the Gross Total Income","100 /50 % or 10 percent of the Gross Total Income","100 /50 % or 10 percent of the Gross Total Income",null,"100 /50 % or 10 percent of the Gross Total Income  ","U/S 80G- ","Donation to certain funds,  charitable institutions etc.","100 /50 % or 10 percent of the Gross Total Income","100 /50 % or 10 percent of the Gross Total Income","100 /50 % or 10 percent of the Gross Total Income","100 /50 % or 10 percent of the Gross Total Income","100 /50 % or 10 percent of the Gross Total Income",0,"100 /50 % or 10 percent of the Gross Total Income  "]
["80GG","Deduction in respect of rent paid ",24000,24000,24000,24000,24000,"(When HRA not received)","24000  (When HRA not received)","80GG","Deduction in respect of rent paid ",24000,24000,24000,24000,24000,"(When HRA not received)","24000  (When HRA not received)","80GG","Deduction in respect of rent paid ",60000,60000,60000,60000,60000,"(When HRA not received)","60000  (When HRA not received)","80GG","Deduction in respect of rent paid ",60000,60000,60000,60000,60000,"(When HRA not received)","(When HRA not received)","(When HRA not received)  (When HRA not received)","Deduction in respect of rent paid ",60000,60000,60000,60000,60000,"(When HRA not received)","60000  (When HRA not received)","80GG","Deduction in respect of rent paid ",60000,60000,60000,60000,60000,"(When HRA not received)","60000  (When HRA not received)"]
["U/S 80CCG","New Rajiv Gandhi Saving Scheme ",25000,25000,25000,25000,25000,"(50% of Investment & GTI  does not exceed Rs. 12 lakhs)","25000  (50% of Investment & GTI  does not exceed Rs. 12 lakhs)","U/S 80CCG","New Rajiv Gandhi Saving Scheme ",25000,25000,25000,50000,25000,"(50% of Investment & GTI  does not exceed Rs. 12 lakhs)","25000  (50% of Investment & GTI  does not exceed Rs. 12 lakhs)","U/S 80CCG","New Rajiv Gandhi Saving Scheme ",25000,25000,25000,25000,25000,"(50% of Investment & GTI  does not exceed Rs. 12 lakhs)","25000  (50% of Investment & GTI  does not exceed Rs. 12 lakhs)","U/S 80CCG","New Rajiv Gandhi Saving Scheme ",25000,25000,25000,25000,25000,"(50% of Investment & GTI  does not exceed Rs. 12 lakhs)","(50% of Investment & GTI  does not exceed Rs. 12 lakhs)","(50% of Investment & GTI  does not exceed Rs. 12 lakhs)  (50% of Investment & GTI  does not exceed Rs. 12 lakhs)","New Rajiv Gandhi Saving Scheme ",25000,25000,25000,25000,25000,"(50% of Investment & GTI  does not exceed Rs. 12 lakhs)","25000  (50% of Investment & GTI  does not exceed Rs. 12 lakhs)","U/S 80CCG","New Rajiv Gandhi Saving Scheme ",0,0,0,0,0,"(Not applicable from F.Y. 2017-18)","0  (Not applicable from F.Y. 2017-18)"]
["U/S 80TTA"," interest on deposits in savings account",10000,10000,10000,10000,10000,"(Maxi. Rs 10,000 or actual interest whichever is lower )","10000  (Maxi. Rs 10,000 or actual interest whichever is lower )","U/S 80TTA"," interest on deposits in savings account",10000,10000,10000,10000,10000,"(Maxi. Rs 10,000 or actual interest whichever is lower )","10000  (Maxi. Rs 10,000 or actual interest whichever is lower )","U/S 80TTA"," interest on deposits in savings account",10000,10000,10000,10000,10000,"(Maxi. Rs 10,000 or actual interest whichever is lower )","10000  (Maxi. Rs 10,000 or actual interest whichever is lower )","U/S 80TTA"," interest on deposits in savings account",10000,10000,10000,10000,10000,"(Maxi. Rs 10,000 or actual interest whichever is lower )","(Maxi. Rs 10,000 or actual interest whichever is lower )","(Maxi. Rs 10,000 or actual interest whichever is lower )  (Maxi. Rs 10,000 or actual interest whichever is lower )"," interest on deposits in savings account",10000,10000,10000,10000,10000,"(Maxi. Rs 10,000 or actual interest whichever is lower )","10000  (Maxi. Rs 10,000 or actual interest whichever is lower )","U/S 80TTA"," interest on deposits in savings account",10000,10000,10000,10000,10000,"(Maxi. Rs 10,000 or actual interest whichever is lower )","10000  (Maxi. Rs 10,000 or actual interest whichever is lower )"]
["U/S80TTB","Interest income earned on Fixed Deposits & Recurring Deposits ","N.A.","N.A.","N.A.","N.A.","N.A.",null,"N.A.  ","U/S80TTB","Interest income earned on Fixed Deposits & Recurring Deposits ","N.A.","N.A.","N.A.","N.A.","N.A.",null,"N.A.  ","U/S80TTB","Interest income earned on Fixed Deposits & Recurring Deposits ","N.A.","N.A.","N.A.","N.A.","N.A.",null,"N.A.  ","U/S80TTB","Interest income earned on Fixed Deposits & Recurring Deposits ","N.A.","N.A.",10000,10000,10000,0,"(Intrrest on FD & Recurring Deposits i.e.Banks / Post office schemes)","0  (Intrrest on FD & Recurring Deposits i.e.Banks / Post office schemes)","Interest income earned on Fixed Deposits & Recurring Deposits ","N.A.","N.A.",50000,50000,50000,"(Intrrest on FD & Recurring Deposits i.e.Banks / Post office schemes)","50000  (Intrrest on FD & Recurring Deposits i.e.Banks / Post office schemes)","U/S80TTB","Interest income earned on Fixed Deposits & Recurring Deposits ","N.A.","N.A.",50000,50000,50000,"(Intrrest on FD & Recurring Deposits i.e.Banks / Post office schemes)","50000  (Intrrest on FD & Recurring Deposits i.e.Banks / Post office schemes)"]
["U/S 80U- "," physical disability (including blindness) or mental retardation. ",100000,100000,100000,100000,100000,"(Maxi.  allowable limit)","100000  (Maxi.  allowable limit)","U/S 80U- "," physical disability (including blindness) or mental retardation. ",125000,125000,125000,125000,125000,"(Maxi.  allowable limit)","125000  (Maxi.  allowable limit)","U/S 80U- "," physical disability (including blindness) or mental retardation. ",125000,125000,125000,125000,125000,"(Maxi.  allowable limit)","125000  (Maxi.  allowable limit)","U/S 80U- "," physical disability (including blindness) or mental retardation. ",125000,125000,125000,125000,125000,"(Maxi.  allowable limit)","(Maxi.  allowable limit)","(Maxi.  allowable limit)  (Maxi.  allowable limit)"," physical disability (including blindness) or mental retardation. ",125000,125000,125000,125000,125000,"(Maxi.  allowable limit)","125000  (Maxi.  allowable limit)","U/S 80U- "," physical disability (including blindness) or mental retardation. ",125000,125000,125000,125000,125000,"(Maxi.  allowable limit)","125000  (Maxi.  allowable limit)"]
["U/S 80EEA","Deduction in respect of interest on loan taken for certain house property","N.A.","N.A.","N.A.","N.A.","N.A.","(Not applicable)","N.A.  (Not applicable)","U/S 80EEA","Deduction in respect of interest on loan taken for certain house property","N.A.","N.A.","N.A.","N.A.","N.A.","(Not applicable)","N.A.  (Not applicable)","U/S 80EEA","Deduction in respect of interest on loan taken for certain house property","N.A.","N.A.","N.A.","N.A.","N.A.","(Not applicable)","N.A.  (Not applicable)","U/S 80EEA","Deduction in respect of interest on loan taken for certain house property","N.A.","N.A.","N.A.","N.A.","N.A.","(Not applicable)","N.A.  (Not applicable)",null,"Deduction in respect of interest on loan taken for certain house property","N.A.","N.A.","N.A.","N.A.","N.A.","(Not applicable)","N.A.  (Not applicable)","U/S 80EEA","Deduction in respect of interest on loan taken for certain house property",150000,150000,150000,150000,150000,"Maxi.  allowable limit, Applicable from f.y. 2019-20,)","150000  Maxi.  allowable limit, Applicable from f.y. 2019-20,)"]
["U/S 80EEB","Deduction in respect of purchase of electric vehicle","N.A.","N.A.","N.A.","N.A.","N.A.","(Not applicable)","N.A.  (Not applicable)","U/S 80EEB","Deduction in respect of purchase of electric vehicle","N.A.","N.A.","N.A.","N.A.","N.A.","(Not applicable)","N.A.  (Not applicable)","U/S 80EEB","Deduction in respect of purchase of electric vehicle","N.A.","N.A.","N.A.","N.A.","N.A.","(Not applicable)","N.A.  (Not applicable)","U/S 80EEB","Deduction in respect of purchase of electric vehicle","N.A.","N.A.","N.A.","N.A.","N.A.","(Not applicable)","N.A.  (Not applicable)",null,"Deduction in respect of purchase of electric vehicle","N.A.","N.A.","N.A.","N.A.","N.A.","(Not applicable)","N.A.  (Not applicable)","U/S 80EEB","Deduction in respect of purchase of electric vehicle",150000,150000,150000,150000,150000,"Maxi.  allowable limit, Applicable from f.y. 2019-20,)","150000  Maxi.  allowable limit, Applicable from f.y. 2019-20,)"]
[]
["Section","Name of section","MALE","FEMALE","SENIOR CITIZEN","VERY SENIOR CITIZEN","SENIOR CITIZEN",null,"SENIOR CITIZEN  ","Section","Name of section","MALE","FEMALE","SENIOR CITIZEN","VERY SENIOR CITIZEN","SENIOR CITIZEN",null,"SENIOR CITIZEN  ","Section","Name of section","MALE","FEMALE","SENIOR CITIZEN","VERY SENIOR CITIZEN","SENIOR CITIZEN",null,"SENIOR CITIZEN  ","Section","Name of section","MALE","FEMALE","SENIOR CITIZEN","VERY SENIOR CITIZEN","SENIOR CITIZEN",0,null,"0  ","Name of section","MALE","FEMALE","SENIOR CITIZEN","VERY SENIOR CITIZEN","SENIOR CITIZEN",null,"SENIOR CITIZEN  ","Section","Name of section","MALE","FEMALE","SENIOR CITIZEN","VERY SENIOR CITIZEN","Max Limit",0,"Max Limit  "]
[]
[null,null,null,null,{"$f":"Statement1920!F1","v":"2021-22"},null,null,null,"Upto Rs. 150000  (Equal to 10% of Salary  but not exceed Rs. 150000)"]
["Section","Name of section",null,null,null,"2014-15","2015-16","2016-17","2017-18","2018-19","2019-20","FINAL","Limit A","Limit B"]
["U/S 80 C ","Invesment in specified investment plans",null,null,null,{"$f":"I1227","v":"Upto Rs. 150000  (Maxi. Limit Rs. 150000 (from F.Y. 14-15))"},{"$f":"R1227","v":"Upto Rs. 150000  (Maxi. Limit Rs. 150000 (from F.Y. 15--16))"},{"$f":"AA1227","v":"Upto Rs. 150000  (Maxi. Limit Rs. 150000 (from F.Y. 15--16))"},{"$f":"AJ1227","v":"(Maxi. Limit Rs. 150000 (from F.Y. 15--16))"},{"$f":"AS1227","v":"Upto Rs. 150000  (Maxi. Limit Rs. 150000 (from F.Y. 15--16))"},{"$f":"BB1227","v":"Upto Rs. 150000  (Maxi. Limit Rs. 150000 (from F.Y. 15--16))"},{"$f":"IF($E$1250=$K$1251,K1252,IF($E$1250=$F$1251,F1252,IF($E$1250=$G$1251,G1252,IF($E$1250=$H$1251,H1252,IF($E$1250=$I$1251,I1252,J1252)))))","v":"Upto Rs. 150000  (Maxi. Limit Rs. 150000 (from F.Y. 15--16))"}]
["U/S 80CCC","Payment of premium for annuity plan of LIC or any other  ",null,null,null,"Upto Rs. 100000  (such amount shall not be allowed under section 80C.)","Upto Rs. 150000  (such amount shall not be allowed under section 80C.)","Upto Rs. 150000  (such amount shall not be allowed under section 80C.)","(such amount shall not be allowed under section 80C.)","Upto Rs. 150000  (such amount shall not be allowed under section 80C.)","Upto Rs. 150000  (such amount shall not be allowed under section 80C.)","Upto Rs. 150000  (such amount shall not be allowed under section 80C.)"]
["U/S 80 CCD(1)","Employee cont. towards new pension scheme",null,null,null,"Upto Rs. 100000  (Equal to 10% of Salary  but not exceed Rs. 100000)","Upto Rs. 150000  (Equal to 10% of Salary  but not exceed Rs. 150000)","Upto Rs. 150000  (Equal to 10% of Salary  but not exceed Rs. 150000)","(Equal to 20% of Salary  but not exceed Rs. 150000)","Upto Rs. 150000  (Equal to 20% of Salary  but not exceed Rs. 150000)","Upto Rs. 150000  (Equal to 20% of Salary  but not exceed Rs. 150000)","Upto Rs. 150000  (Equal to 20% of Salary  but not exceed Rs. 150000)",{"$f":"IF(E1250=\"2014-15\",100000,150000)","v":150000},{"$f":"M1254*1","v":150000}]
["U/S 80CCE-TOTAL OF[(i)+(ii)+(iii)](Subject to limit RS 100000)",null,null,null,null,"Note-  (the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)","Note-  (the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)","Note-  (the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)","(the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)","Note-  (the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)",0,"Note-  (the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)"]
["U/S 80 CCD(1B)","Additional contribution towards NPS",null,null,null,"N.A.  N.A.","Upto Rs. 50000  ","Upto Rs. 50000  ","(Cont. in Atal Pension Yojana is also eligible)","Upto Rs. 50000  (Cont. in Atal Pension Yojana is also eligible)","Upto Rs. 50000  (Cont. in Atal Pension Yojana is also eligible)","Upto Rs. 50000  (Cont. in Atal Pension Yojana is also eligible)"]
["U/S 80 CCD(2)","Employer cont. towards new pension scheme ",null,null,null,"10% of Salary  (Equal to 10% of Salary (Pay+D.A.)","10% of Salary  (Equal to 10% of Salary (Pay+D.A.) ","10% of Salary  (Equal to 10% of Salary (Pay+D.A.) ","(Equal to 10% of Salary (Pay+D.A.) ","10% of Salary  (Equal to 10% of Salary (Pay+D.A.) ","10% of Salary  (Equal to 10% of Salary (Pay+D.A.) ","10% of Salary  (Equal to 10% of Salary (Pay+D.A.) "]
["U/S 80CCF","Investment  in long term infrasturture bonds ",null,null,null,"No limit  ","No limit  ","No limit  ",0,"No limit  ","20000  ","No limit  "]
["U/S 80D-","Medical ins. premium for himself, spous and childrens",null,null,null,"20000  (Maxi. aggregate allowable limit)","20000  (Maxi. aggregate allowable limit)","30000  (Maxi. aggregate allowable limit)","(Maxi. aggregate allowable limit)","50000  (Maxi. aggregate allowable limit)","50000  (Maxi. aggregate allowable limit)","50000  (Maxi. aggregate allowable limit)",{"$f":"LEFT(L1259,5)","v":"50000"},{"$f":"M1259*1","v":50000}]
["U/S 80DD-","Medical treatment of dependent handicapped person",null,null,null,"100000  (Maxi.  allowable limit)","125000  (Maxi.  allowable limit)","125000  (Maxi.  allowable limit)","(Maxi.  allowable limit)","125000  (Maxi.  allowable limit)","125000  (Maxi.  allowable limit)","125000  (Maxi.  allowable limit)"]
["U/S 80DDB-","Spl ded to the guardion of a patient suff.from Cancer/Aids ",null,null,null,"60000  (Maximum aggregate allowable limit)","60000  (Maximum aggregate allowable limit)","60000  (Maximum aggregate allowable limit)","(Maximum aggregate allowable limit)","100000  (Maximum aggregate allowable limit)","100000  (Maximum aggregate allowable limit)","100000  (Maximum aggregate allowable limit)",{"$f":"LEFT(L1261,6)","v":"100000"},{"$f":"IFERROR(M1261*1,0)","v":100000}]
["U/S 80E-","Repayment of loan for higher education",null,null,null,"No limit  (higher education for self/ spouse/ his children.)","No limit  (higher education for self/ spouse/ his children.)","No limit  (higher education for self/ spouse/ his children.)","(higher education for self/ spouse/ his children.)","No limit  (higher education for self/ spouse/ his children.)","No limit  (higher education for self/ spouse/ his children.)","No limit  (higher education for self/ spouse/ his children.)"]
["U/S 80EE","Intrest paid on House Building Loan( excluding u/s 24B)",null,null,null,"100000  (loan not to exceed Rs 25 lakhs)","100000  (loan not to exceed Rs 25 lakhs)","50000  (loan not to exceed Rs 35 lakhs)","(loan not to exceed Rs 35 lakhs)","50000  (loan not to exceed Rs 35 lakhs)","50000  (loan not to exceed Rs 35 lakhs)","50000  (loan not to exceed Rs 35 lakhs)",{"$f":"LEFT(L1263,5)","v":"50000"},{"$f":"IFERROR(M1263*1,0)","v":50000}]
["U/S 80G- ","Donation to certain funds,  charitable institutions etc.",null,null,null,"100 /50 % or 10 percent of the Gross Total Income  ","100 /50 % or 10 percent of the Gross Total Income  ","100 /50 % or 10 percent of the Gross Total Income  ",0,"100 /50 % or 10 percent of the Gross Total Income  ","100 /50 % or 10 percent of the Gross Total Income  ","100 /50 % or 10 percent of the Gross Total Income  "]
["80GG","Deduction in respect of rent paid ",null,null,null,"24000  (When HRA not received)","24000  (When HRA not received)","60000  (When HRA not received)","(When HRA not received)","60000  (When HRA not received)","60000  (When HRA not received)","60000  (When HRA not received)",{"$f":"LEFT(L1265,5)","v":"60000"},{"$f":"IFERROR(M1265*1,0)","v":60000}]
["U/S 80CCG","New Rajiv Gandhi Saving Scheme ",null,null,null,"25000  (50% of Investment & GTI  does not exceed Rs. 12 lakhs)","25000  (50% of Investment & GTI  does not exceed Rs. 12 lakhs)","25000  (50% of Investment & GTI  does not exceed Rs. 12 lakhs)","(50% of Investment & GTI  does not exceed Rs. 12 lakhs)","25000  (50% of Investment & GTI  does not exceed Rs. 12 lakhs)","0  (Not applicable from F.Y. 2017-18)","25000  (50% of Investment & GTI  does not exceed Rs. 12 lakhs)"]
["U/S 80TTA"," interest on deposits in savings account",null,null,null,"10000  (Maxi. Rs 10,000 or actual interest whichever is lower )","10000  (Maxi. Rs 10,000 or actual interest whichever is lower )","10000  (Maxi. Rs 10,000 or actual interest whichever is lower )","(Maxi. Rs 10,000 or actual interest whichever is lower )","10000  (Maxi. Rs 10,000 or actual interest whichever is lower )","10000  (Maxi. Rs 10,000 or actual interest whichever is lower )","10000  (Maxi. Rs 10,000 or actual interest whichever is lower )"]
["U/S 80TTB","Interest income earned on Fixed Deposits & Recurring Deposits ",null,null,null,"N.A.  ","N.A.  ","N.A.  ","(Intrrest on FD & Recurring Deposits i.e.Banks / Post office schemes)","50000  (Intrrest on FD & Recurring Deposits i.e.Banks / Post office schemes)","50000  (Intrrest on FD & Recurring Deposits i.e.Banks / Post office schemes)","50000  (Intrrest on FD & Recurring Deposits i.e.Banks / Post office schemes)",{"$f":"LEFT(L1268,6)","v":"50000 "},{"$f":"IFERROR(M1268*1,0)","v":50000}]
["U/S 80U- "," physical disability (including blindness) or mental retardation. ",null,null,null,"100000  (Maxi.  allowable limit)","125000  (Maxi.  allowable limit)","125000  (Maxi.  allowable limit)","(Maxi.  allowable limit)","125000  (Maxi.  allowable limit)","125000  (Maxi.  allowable limit)","125000  (Maxi.  allowable limit)"]
["U/S 80EEA","Deduction in respect of interest on loan taken for certain house property",null,null,null,"N.A.  (Not applicable)","N.A.  (Not applicable)","N.A.  (Not applicable)","N.A.  (Not applicable)","N.A.  (Not applicable)","150000  Maxi.  allowable limit, Applicable from f.y. 2019-20,)","N.A.  (Not applicable)",{"$f":"LEFT(L1270,6)","v":"N.A.  "},{"$f":"IFERROR(M1270*1,0)","v":0}]
["U/S 80EEB","Deduction in respect of purchase of electric vehicle",null,null,null,"N.A.  (Not applicable)","N.A.  (Not applicable)","N.A.  (Not applicable)","N.A.  (Not applicable)","N.A.  (Not applicable)","150000  Maxi.  allowable limit, Applicable from f.y. 2019-20,)","N.A.  (Not applicable)",{"$f":"LEFT(L1271,6)","v":"N.A.  "},{"$f":"IFERROR(M1271*1,0)","v":0}]
[]
[null,null,null,null,null,{"$f":"I1248","v":"SENIOR CITIZEN  "},{"$f":"R1248","v":"SENIOR CITIZEN  "},{"$f":"AA1248","v":"SENIOR CITIZEN  "},{"$f":"AJ1248","v":0},{"$f":"AS1248","v":"SENIOR CITIZEN  "},null,{"$f":"IF($E$1250=$F$1251,F1273,IF($E$1250=$G$1251,G1273,IF($E$1250=$H$1251,H1273,IF($E$1250=$I$1251,I1273,J1273))))","v":"SENIOR CITIZEN  "}]
[]
[]
[]
["2014-15",null,null,"2015-16",null,null,"2016-17",null,null,"Text message"]
["80DD",null,{"$f":"C1281","v":0},"80DD",null,{"$f":"F1281","v":0},"80DD",null,{"$f":"I1281","v":0}]
["Disability",50000,"Incurred amt","Disability",75000,"Incurred amt","Disability",75000,"Incurred amt"]
["Severe disability",100000,{"$f":"Statement1920!G53","v":0},"Severe disability",125000,{"$f":"C1280","v":0},"Severe disability",125000,{"$f":"C1280","v":0}]
[{"$f":"Statement1920!$I$53","v":"Severe disability"},{"$f":"IF(A1281=A1279,B1279,B1280)","v":100000},{"$f":"MIN(B1281,C1280)","v":0},{"$f":"A1281","v":"Severe disability"},{"$f":"IF(D1281=D1279,E1279,E1280)","v":125000},{"$f":"MIN(E1281,F1280)","v":0},{"$f":"D1281","v":"Severe disability"},{"$f":"IF(G1281=G1279,H1279,H1280)","v":125000},{"$f":"MIN(H1281,I1280)","v":0},{"$f":"CONCATENATE(\"Maxi. allow limit in case of\",\"  \",G1281,\"  \",\"Rs.\",\"  \",H1281,\" \")","v":"Maxi. allow limit in case of  Severe disability  Rs.  125000 "}]
["80U",null,{"$f":"C1285","v":0},"80U",null,{"$f":"F1285","v":0},"80U",null,{"$f":"I1285","v":0}]
["Disability",50000,"Incurred amt","Disability",75000,"Incurred amt","Disability",75000,"Incurred amt"]
["Severe disability",100000,{"$f":"Statement1920!G63","v":0},"Severe disability",125000,{"$f":"C1284","v":0},"Severe disability",125000,{"$f":"F1284","v":0}]
[{"$f":"Statement1920!I63","v":"Severe disability"},{"$f":"IF(A1285=A1283,B1283,B1284)","v":100000},{"$f":"MIN(B1285,C1284)","v":0},{"$f":"A1285","v":"Severe disability"},{"$f":"IF(D1285=D1283,E1283,E1284)","v":125000},{"$f":"MIN(E1285,F1284)","v":0},{"$f":"D1285","v":"Severe disability"},{"$f":"IF(G1285=G1283,H1283,H1284)","v":125000},{"$f":"MIN(H1285,I1284)","v":0},{"$f":"CONCATENATE(\"Maxi. allow limit in case of\",\"  \",G1285,\"  \",\"Rs.\",\"  \",H1285,\" \")","v":"Maxi. allow limit in case of  Severe disability  Rs.  125000 "}]
["80G",null,{"$f":"C1290","v":0},"80G",null,{"$f":"F1290","v":0},"80G",null,{"$f":"I1290","v":0}]
[0.5,{"$f":"Statement1920!G59","v":0},{"$f":"ROUND(B1287*A1287,0)","v":0},0.5,{"$f":"B1287","v":0},{"$f":"ROUND(E1287*D1287,0)","v":0},0.5,{"$f":"E1287","v":0},{"$f":"ROUND(H1287*G1287,0)","v":0}]
[1,{"$f":"B1287","v":0},{"$f":"ROUND(B1288*A1288,0)","v":0},1,{"$f":"E1287","v":0},{"$f":"ROUND(E1288*D1288,0)","v":0},1,{"$f":"H1287","v":0},{"$f":"ROUND(H1288*G1288,0)","v":0}]
[{"$f":"Statement1920!F59","v":1},{"$f":"IF(A1289=A1287,B1287,B1288)","v":0},{"$f":"IF(A1289=A1287,C1287,C1288)","v":0},{"$f":"A1289","v":1},{"$f":"IF(D1289=D1287,E1287,E1288)","v":0},{"$f":"IF(D1289=D1287,F1287,F1288)","v":0},{"$f":"A1289","v":1},{"$f":"IF(G1289=G1287,H1287,H1288)","v":0},{"$f":"IF(G1289=G1287,I1287,I1288)","v":0},null,null,null,null,null,null,"2018-19","2017-18"]
["GTI",{"$f":"'Gross Salary 19-20'!H56","v":1370634},{"$f":"MIN(C1289,B1290)","v":0},"GTI",{"$f":"ROUND(B1290*0.1,0)","v":137063},{"$f":"MIN(F1289,E1290)","v":0},"GTI",{"$f":"ROUND(B1290*0.1,0)","v":137063},{"$f":"MIN(I1289,H1290)","v":0},null,"A","Self/spouse & dependent childern-Less than sixty Years",null,null,null,25000,25000]
["80CCG",null,{"$f":"C1294","v":0},"80CCG",null,{"$f":"F1294","v":0},"80CCG",null,{"$f":"I1294","v":0},null,"B","Self/spouse & dependent childern-Above sixty years",null,null,null,50000,30000]
["GTI",{"$f":"Statement1920!H34","v":1320634},{"$f":"IF(B1292>1200000,0,C1293)","v":0},"GTI",{"$f":"B1292","v":1320634},{"$f":"IF(E1292>1200000,0,F1293)","v":0},"GTI",{"$f":"B1292","v":1320634},{"$f":"IF(H1292>1200000,0,I1293)","v":0},null,"C","Parents (dependent or not)-Less than sixty Years",null,null,null,25000,30000]
["INVEST.",{"$f":"Statement1920!G60","v":0},{"$f":"IF(B1293>50000,ROUND(50000*0.5,0),ROUND(B1293*0.5,0))","v":0},"INVEST.",{"$f":"B1293","v":0},{"$f":"IF(E1293>50000,ROUND(50000*0.5,0),ROUND(E1293*0.5,0))","v":0},"INVEST.",{"$f":"B1293","v":0},{"$f":"IF(H1293>50000,ROUND(50000*0.5,0),ROUND(H1293*0.5,0))","v":0},null,"D","Parents (dependent or not)-Above sixty years",null,null,null,50000,50000]
["ALLOWABLE LIMIT",null,{"$f":"MIN(C1292:C1293)","v":0},"ALLOWABLE LIMIT",null,{"$f":"MIN(F1292:F1293)","v":0},"ALLOWABLE LIMIT",null,{"$f":"MIN(I1292:I1293)","v":0},null,null,null,null,null,null,"Paid Prem.","Limit-2018-19","Limit-2017-18"]
[null,{"$f":"E1250","v":"2021-22"},"2014-15","2015-16","2016-17","FINAL",null,null,null,null,{"$f":"INDEX($K$1290:$K$1293,MATCH(L1295,$L$1290:$O$1293,0))","v":{"$error":"#N/A"}},{"$f":"L1290","v":"Self/spouse & dependent childern-Less than sixty Years"},null,null,null,{"$f":"'Gross Salary 19-20'!N79","v":0},{"$f":"IF(P1295>0,INDEX($P$213:$P$216,MATCH(K1295,$K$213:$K$216,0)),0)","v":0},{"$f":"IF(P1295>0,INDEX($Q$213:$Q$216,MATCH(K1295,$K$213:$K$216,0)),0)","v":0}]
["80DD",null,{"$f":"C1278","v":0},{"$f":"F1278","v":0},{"$f":"D1296","v":0},{"$f":"IF($B$1295=$C$1295,C1296,IF($B$1295=$D$1295,D1296,E1296))","v":0},null,null,null,null,{"$f":"INDEX($K$213:$K$216,MATCH(L1296,$L$213:$L$216,0))","v":{"$error":"#N/A"}},{"$f":"L1291","v":"Self/spouse & dependent childern-Above sixty years"},null,null,null,{"$f":"P1295","v":0},{"$f":"IF(P1296>0,INDEX($P$213:$P$216,MATCH(K1296,$K$213:$K$216,0)),0)","v":0},{"$f":"IF(P1296>0,INDEX($Q$213:$Q$216,MATCH(K1296,$K$213:$K$216,0)),0)","v":0}]
["80U",null,{"$f":"C1282","v":0},{"$f":"F1282","v":0},{"$f":"D1297","v":0},{"$f":"IF($B$1295=$C$1295,C1297,IF($B$1295=$D$1295,D1297,E1297))","v":0},null,null,null,null,null,null,null,null,null,{"$f":"SUM(P1295:P1296)","v":0},{"$f":"SUM(Q1295:Q1296)","v":0},{"$f":"SUM(R1295:R1296)","v":0}]
["80G",null,{"$f":"C1286","v":0},{"$f":"F1286","v":0},{"$f":"D1298","v":0},{"$f":"IF($B$1295=$C$1295,C1298,IF($B$1295=$D$1295,D1298,E1298))","v":0},null,null,null,null,"Final result","Selected F.Y.",{"$f":"E2","v":"2021-22"},{"$f":"CONCATENATE(\"Total deduction allowed Rs.\",\"  \",M1299,,\"  \",\"for F.Y. \",\"  \",M1298)","v":"Total deduction allowed Rs.  0  for F.Y.   2021-22"}]
["80CCG",null,{"$f":"C1291","v":0},{"$f":"F1291","v":0},{"$f":"D1299","v":0},{"$f":"IF($B$1295=$C$1295,C1299,IF($B$1295=$D$1295,D1299,E1299))","v":0},{"$f":"IF(E2=\"2019-20\",0,F1299)","v":0},null,null,null,null,"Maxi Limit",{"$f":"IF($M$221=$P$212,$Q$220,$R$220)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"New option u/s 115BAC"]
[null,null,null,null,null,null,null,null,null,null,"TREATMENT OF SECTION 80TTB",null,null,null,"2017-18","2018-19","2019-20",null,"2017-18","2018-19","2019-20"]
[null,null,null,null,null,null,null,null,null,null,"SELECTED F.Y.",null,{"$f":"E2","v":"2021-22"},null,10000,50000,50000,null,10000,50000,50000]
[null,null,null,null,null,null,null,null,null,null,"TAX CATEGORY",null,{"$f":"E3","v":"MALE"},null,{"$f":"Statement1920!G62","v":0},{"$f":"O1303","v":0},{"$f":"P1303","v":0},null,{"$f":"O1303","v":0},{"$f":"S1303","v":0},{"$f":"T1303","v":0}]
["Not Allowed (i.e. allowed from F.Y. 2018-19)",null,null,null,null,null,null,null,null,null,"FINAL RESULT",null,{"$f":"IF(M1303=\"SENIOR CITIZEN\",IF(M1302=$P$237,O1304,IF(M1302=P1301,P1304,0)))","v":false},{"$f":"IF(M1304=FALSE,0,M1304)","v":0},{"$f":"MIN(O1302:O1303)","v":0},{"$f":"IF($M$1303=\"VERY SENIOR CITIZEN\",MIN(P1302:P1303),IF($M$1303=\"SENIOR CITIZEN\",MIN(P1302:P1303),0))","v":0},{"$f":"IF($M$1303=\"VERY SENIOR CITIZEN\",MIN(Q1302:Q1303),IF($M$1303=\"SENIOR CITIZEN\",MIN(Q1302:Q1303),0))","v":0},null,{"$f":"MIN(S1302:S1303)","v":0},{"$f":"IF($M$1303=\"VERY SENIOR CITIZEN\",MIN(T1302:T1303),IF($M$1303=\"SENIOR CITIZEN\",MIN(T1302:T1303),0))","v":0},{"$f":"IF($M$1303=\"VERY SENIOR CITIZEN\",MIN(U1302:U1303),IF($M$1303=\"SENIOR CITIZEN\",MIN(U1302:U1303),0))","v":0}]
["Standard Deducation u/s (16ia)",null,null,null,null,null,null,null,null,null,"TREATMENT OF SECTION 80TTA",null,null,null,"2017-18","2018-19","2018-19",null,"2017-18","2018-19","2018-19"]
["Fin._Year","Gross Salary","Max Limit","Allowed limt",{"$f":"E2","v":"2021-22"},"80TTA","80TTB",null,null,null,"SELECTED F.Y.",null,{"$f":"M1302","v":"2021-22"},null,10000,10000,10000,null,10000,10000,10000]
["1985-86",{"$f":"Statement1920!H20","v":1370634},0,{"$f":"MAX(MIN(B1307,C1307),0)","v":0},"Not Allowed",0,0,null,null,null,"TAX CATEGORY",null,{"$f":"M1303","v":"MALE"},null,{"$f":"Statement1920!G61","v":0},{"$f":"O1307","v":0},{"$f":"P1307","v":0},null,0,{"$f":"S1307","v":0},{"$f":"T1307","v":0}]
["1986-87",{"$f":"B1307","v":1370634},0,0,"Not Allowed",0,0,null,null,null,"FINAL RESULT",null,{"$f":"IF(M1307=\"SENIOR CITIZEN\",IF(M1306=O1305,O1308,IF(M1306=P1305,P1308,0)))","v":false},{"$f":"IF(M1306=O1305,O1313,P1313)","v":0},{"$f":"MIN(O1306:O1307)","v":0},{"$f":"IF($M$1303=\"SENIOR CITIZEN\",0,MIN(P1306:P1307))","v":0},{"$f":"IF($M$1303=\"SENIOR CITIZEN\",0,MIN(Q1306:Q1307))","v":0},{"$f":"IF($N$252=\"SENIOR CITIZEN\",0,MIN(R1306:R1307))","v":0},{"$f":"MIN(S1306:S1307)","v":0},{"$f":"IF($M$1303=\"SENIOR CITIZEN\",0,MIN(T1306:T1307))","v":0},{"$f":"IF($M$1303=\"SENIOR CITIZEN\",0,MIN(U1306:U1307))","v":0}]
["1987-88",1370634,0,0,"Not Allowed",0,0,null,null,null,null,"A","MALE",null,{"$f":"O1308","v":0},{"$f":"P1308","v":0},{"$f":"Q1308","v":0},null,{"$f":"S1308","v":0},{"$f":"T1308","v":0},{"$f":"U1308","v":0}]
["1988-89",1370634,0,0,"Not Allowed",0,0,null,null,null,null,"B","FEMALE",null,{"$f":"O1309","v":0},{"$f":"P1309","v":0},0,null,{"$f":"S1309","v":0},{"$f":"T1309","v":0},0]
["1989-90",1370634,0,0,"Not Allowed",0,0,null,null,null,null,"C","SENIOR CITIZEN",null,{"$f":"O1308","v":0},{"$f":"P1308","v":0},{"$f":"Q1308","v":0},null,{"$f":"S1308","v":0},{"$f":"T1308","v":0},{"$f":"U1308","v":0}]
["1990-91",1370634,0,0,"Not Allowed",0,0,null,null,null,null,"D","VERY SENIOR CITIZEN",null,{"$f":"O1311","v":0},0,0,null,{"$f":"S1311","v":0},{"$f":"T1311","v":0},0]
["1991-92",1370634,0,0,"Not Allowed",0,0,null,null,null,null,{"$f":"INDEX(L1309:L1312,MATCH(M1313,M1309:M1312,0))","v":"A"},{"$f":"M1307","v":"MALE"},null,{"$f":"INDEX($O$1309:$O$1312,MATCH($M$1313,$M$1309:$M$1312,0))","v":0},{"$f":"INDEX($P$1309:$P$1312,MATCH($M$1313,$M$1309:$M$1312,0))","v":0},{"$f":"INDEX($P$1309:$P$1312,MATCH($M$1313,$M$1309:$M$1312,0))","v":0},null,{"$f":"INDEX($O$1309:$O$1312,MATCH($M$1313,$M$1309:$M$1312,0))","v":0},{"$f":"INDEX($P$1309:$P$1312,MATCH($M$1313,$M$1309:$M$1312,0))","v":0},{"$f":"INDEX($P$1309:$P$1312,MATCH($M$1313,$M$1309:$M$1312,0))","v":0}]
["1992-93",1370634,0,0,"Not Allowed",0,0,null,null,null,null,null,"FINAL VALUE FOR 80TTA",null,{"$f":"IF(L1313=\"C\",O1312,IF(L1313=\"D\",O1312,O1312))","v":0},{"$f":"IF(L1313=\"A\",P1312,IF(L1313=\"B\",P1312,0))","v":0},{"$f":"IF(L1313=\"A\",Q1312,IF(L1313=\"B\",Q1312,0))","v":0},null,{"$f":"IF(L1313=\"C\",S1312,IF(L1313=\"D\",S1312,S1312))","v":0},{"$f":"IF(L1313=\"A\",T1312,IF(L1313=\"B\",T1312,0))","v":0},{"$f":"IF(L1313=\"A\",U1312,IF(L1313=\"B\",U1312,0))","v":0}]
["1993-94",1370634,0,0,"Not Allowed",0,0,null,null,null,null,null,"FINAL VALAUE FOR 80TTB",null,0,{"$f":"IF($L$1313=\"C\",P1304,IF($L$1313=\"D\",P1304,0))","v":0},{"$f":"IF($L$1313=\"C\",Q1304,IF($L$1313=\"D\",Q1304,0))","v":0},null,0,{"$f":"IF($L$1313=\"C\",T1304,IF($L$1313=\"D\",T1304,0))","v":0},{"$f":"IF($L$1313=\"C\",U1304,IF($L$1313=\"D\",U1304,0))","v":0}]
["1994-95",1370634,0,0,"Not Allowed",0,0]
["1995-96",1370634,0,0,"Not Allowed",0,0]
["1996-97",1370634,0,0,"Not Allowed",0,0]
["1997-98",1370634,0,0,"Not Allowed",0,0]
["1998-99",1370634,0,0,"Not Allowed",0,0]
["1999-00",1370634,0,0,"Not Allowed",0,0]
["2000-01",1370634,0,0,"Not Allowed",0,0]
["2001-02",1370634,0,0,"Not Allowed",0,0]
["2002-03",1370634,0,0,"Not Allowed",0,0]
["2003-04",1370634,0,0,"Not Allowed",0,0]
["2004-05",1370634,0,0,"Not Allowed",0,0]
["2005-06",1370634,0,0,"Not Allowed",0,0]
["2006-07",1370634,0,0,"Not Allowed",0,0]
["2007-08",1370634,0,0,"Not Allowed",0,0]
["2008-09",1370634,0,0,"Not Allowed",0,0]
["2009-10",1370634,0,0,"Not Allowed",0,0]
["2010-11",1370634,0,0,"Not Allowed",0,0]
["2011-12",1370634,0,0,"Not Allowed",0,0,null,null,null,null,null,"Travel concession or assistance  u/s 10(5)"]
["2012-13",1370634,0,0,"allowed",{"$f":"O1314","v":0},{"$f":"O1315","v":0},null,null,null,null,null,"Death-cum-retirement gratuity u/s 10(10)"]
["2013-14",1370634,0,0,"allowed",{"$f":"F1334","v":0},0,null,null,null,null,null," Commuted value of pension u/s 10(10A)"]
["2014-15",1370634,0,0,"allowed",0,0,null,null,null,null,null,"Cash equivlent of leave salary encashment  u/s 10(10AA)"]
["2015-16",1370634,0,0,"allowed",0,0,null,null,null,null,null,"House rent allowance u/s  10(13 A)     "]
["2016-17",1370634,0,0,"allowed",0,0,null,null,null,null,null,"Conv Allow under Section 10(14)       "]
["2017-18",1370634,0,0,"allowed",{"$f":"O1314","v":0},{"$f":"G1338","v":0},null,null,null,null,null,"Other Allowances exempt u/s 10"]
["2018-19",1370634,0,0,"allowed",{"$f":"P1314","v":0},{"$f":"P1315","v":0},null,null,null,null,null,"Total amount of exemption claimd u/s  10"]
["2019-20",1370634,40000,40000,"allowed",{"$f":"Q1314","v":0},{"$f":"Q1315","v":0}]
["2020-21",1370634,50000,50000,"allowed",{"$f":"F1341","v":0},{"$f":"G1341","v":0}]
["2021-22",1370634,50000,50000,"allowed",{"$f":"F1342","v":0},{"$f":"G1342","v":0}]
[null,null,null,{"$f":"INDEX(D1307:D1343,MATCH($E$1306,$A$1307:$A$1343,0))","v":50000},{"$f":"INDEX(E1307:E1343,MATCH($E$1306,$A$1307:$A$1343,0))","v":"allowed"},{"$f":"INDEX(F1307:F1343,MATCH($E$1306,$A$1307:$A$1343,0))","v":0},{"$f":"INDEX(G1307:G1343,MATCH($E$1306,$A$1307:$A$1343,0))","v":0}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,{"$f":"'Fixation Arrear'!$T$3","v":"NO"}]
[null,"TAX through Salary",null,"TAX through Fixation",null,"TAX through othrs",null,"Total Tax amt"]
[null,"Month","Tax amt","Month","Tax amt","Month","Tax amt"]
[null,{"$f":"'Gross Salary 19-20'!A38","v":"2021-03-01"},{"$f":"IF(B1358=\"\",\"\",'Gross Salary 19-20'!N38)","v":0},{"$f":"'Fixation Arrear'!V11","v":"2019-08-01"},{"$f":"IF($H$1355=\"YES\",'Fixation Arrear'!R11,0)","v":0},{"$f":"'Gross Salary 19-20'!O55","v":"2021-07-01"},{"$f":"'Gross Salary 19-20'!N55","v":0},{"$f":"IF($F$1358=B1358,$G$1358+SUMIF($D$1358:$D$1366,B1358,$E$1358:$E$1366)+C1358,SUMIF($D$1358:$D$1366,B1358,$E$1358:$E$1366)+C1358)","v":0},{"$f":"IF(B1358=\"\",\"\",H1358)","v":0}]
[null,{"$f":"'Gross Salary 19-20'!A39","v":"2021-04-01"},{"$f":"IF(B1359=\"\",\"\",'Gross Salary 19-20'!N39)","v":0},{"$f":"'Fixation Arrear'!V12","v":"2019-09-01"},{"$f":"IF($H$1355=\"YES\",'Fixation Arrear'!R12,0)","v":0},null,null,{"$f":"IF($F$1358=B1359,$G$1358+SUMIF($D$1358:$D$1366,B1359,$E$1358:$E$1366)+C1359,SUMIF($D$1358:$D$1366,B1359,$E$1358:$E$1366)+C1359)","v":0},{"$f":"IF(B1359=\"\",\"\",H1359)","v":0}]
[null,{"$f":"'Gross Salary 19-20'!A40","v":"2021-05-01"},{"$f":"IF(B1360=\"\",\"\",'Gross Salary 19-20'!N40)","v":0},{"$f":"'Fixation Arrear'!V13","v":"2019-09-01"},{"$f":"IF($H$1355=\"YES\",'Fixation Arrear'!R13,0)","v":0},null,null,0,0]
[null,{"$f":"'Gross Salary 19-20'!A41","v":"2021-06-01"},{"$f":"IF(B1361=\"\",\"\",'Gross Salary 19-20'!N41)","v":0},{"$f":"'Fixation Arrear'!V14","v":"2019-09-01"},{"$f":"IF($H$1355=\"YES\",'Fixation Arrear'!R14,0)","v":0},null,null,0,0]
[null,{"$f":"'Gross Salary 19-20'!A42","v":"2021-07-01"},{"$f":"IF(B1362=\"\",\"\",'Gross Salary 19-20'!N42)","v":0},{"$f":"'Fixation Arrear'!V15","v":"2019-09-01"},{"$f":"IF($H$1355=\"YES\",'Fixation Arrear'!R15,0)","v":0},null,null,0,0]
[null,{"$f":"'Gross Salary 19-20'!A43","v":"2021-08-01"},{"$f":"IF(B1363=\"\",\"\",'Gross Salary 19-20'!N43)","v":0},{"$f":"'Fixation Arrear'!V16","v":"2019-09-01"},{"$f":"IF($H$1355=\"YES\",'Fixation Arrear'!R16,0)","v":0},null,null,0,0]
[null,{"$f":"'Gross Salary 19-20'!A44","v":"2021-09-01"},{"$f":"IF(B1364=\"\",\"\",'Gross Salary 19-20'!N44)","v":0},{"$f":"'Fixation Arrear'!V17","v":"2019-09-01"},{"$f":"IF($H$1355=\"YES\",'Fixation Arrear'!R17,0)","v":0},null,null,0,0]
[null,{"$f":"'Gross Salary 19-20'!A45","v":"2021-10-01"},{"$f":"IF(B1365=\"\",\"\",'Gross Salary 19-20'!N45)","v":0},{"$f":"'Fixation Arrear'!V18","v":"2019-09-01"},{"$f":"IF($H$1355=\"YES\",'Fixation Arrear'!R18,0)","v":0},null,null,0,0]
[null,{"$f":"'Gross Salary 19-20'!A46","v":"2021-11-01"},{"$f":"IF(B1366=\"\",\"\",'Gross Salary 19-20'!N46)","v":0},{"$f":"'Fixation Arrear'!V19","v":"2019-09-01"},{"$f":"IF($H$1355=\"YES\",'Fixation Arrear'!R19,0)","v":0},null,null,0,0]
[null,{"$f":"'Gross Salary 19-20'!A47","v":"2021-12-01"},{"$f":"IF(B1367=\"\",\"\",'Gross Salary 19-20'!N47)","v":0},null,null,null,null,0,0]
[null,{"$f":"'Gross Salary 19-20'!A48","v":"2022-01-01"},{"$f":"IF(B1368=\"\",\"\",'Gross Salary 19-20'!N48)","v":0},null,null,null,null,0,0]
[null,{"$f":"'Gross Salary 19-20'!A49","v":"2022-02-01"},{"$f":"IF(B1369=\"\",\"\",'Gross Salary 19-20'!N49)","v":0},null,null,null,null,0,0]
[null,"Total ",{"$f":"SUM(C1358:C1369)","v":0},null,{"$f":"SUM(E1358:E1369)","v":0},null,{"$f":"SUM(G1358:G1369)","v":0},{"$f":"SUM(H1358:H1369)","v":0},0]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"'Gross Salary 19-20'!H11","v":"NO"}]
[null,"S.N.","Investment type",null,null,"Under Section","Amt (in Rs.)","Remarks",null,"Deduction allowed"]
[null,1,"Employee contribution in NPS ",null,null,"80CCD(1)",{"$f":"'Gross Salary 19-20'!F56","v":0},"(employee cont. 10% of salary)"]
[null,2,"Other Investment (i.e. LIC,PPF, ect.)",null,null,"80C ",{"$f":"SUM('Gross Salary 19-20'!E78:E93)","v":150220}]
[null,3,"Total Investment",null,null,null,{"$f":"SUM(G1374:G1375)","v":150220}]
[null,4,"Total Investment (subject to max. 150000 )",null,null,"80CCE",{"$f":"IF(SUM(G1374:G1375)>150000,150000,SUM(G1374:G1375))","v":150000},"(applicable to all employee)",null,{"$f":"G1377","v":150000}]
[null,5,"NPS contribution remaining part",null,{"$f":"IF(G1378>0,G1378,0)","v":0},null,{"$f":"IF((G1374+G1375-G1377)>=G1374,G1374,(G1374+G1375-G1377))","v":0}]
[null,6,"Additional Investment in NPS (-other than s.n. 1)",null,null," 80CCD(1B)",0,"(any person  upto max 50000)",null,{"$f":"IF(G1379>50000,50000,G1379)","v":0}]
[null,7,"Total investment part ",null,null,null,{"$f":"SUM(G1378:G1379)","v":0}]
[null,8,"Swithover to saving in 80CCD(1B) (subject to max. 50000)",null,null,null,{"$f":"IF(J1372=\"YES\",IF(G1380>50000,50000,G1380),0)","v":0},"(employee belong to NPS category)",null,{"$f":"G1381","v":0}]

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["INCOME TAX CALCULATION FOR THE ",null,null,null,"Fin. Year",{"$f":"'Gross Salary 19-20'!$D$7","v":"2021-22"},"Code/S.N.",{"$f":"taxtable1819!BY2","v":1},"Home"]
[null,null,null,null,null,null,{"$f":"'Gross Salary 19-20'!$M$7","v":"Existing Option"}]
["TAX CATEGORY",null,{"$f":"'Gross Salary 19-20'!D10","v":"MALE"},null,"NAME OF EMPLOYEE",null,{"$f":"taxtable1819!BZ2","v":"PRAVESH KUMAR SHARMA"}]
["PAN NO",null,{"$f":"'Gross Salary 19-20'!$N$13","v":"ABCPP1234D"},null,"DESIGNATION",null,{"$f":"'Gross Salary 19-20'!J13","v":"AAO-I"},null,null,null,null,null,{"$f":"LEN(C4)","v":10}]
[1,"INCOME FROM SALARY (including all allowance u/s 17.. i.e. NPS emloyer contribution)",null,null,null,null,null,null,null,"Gross Salary (Home)"]
[null,"(a)","Salary as per provisons contained in sec 17(1)",null,null,null,{"$f":"'Gross Salary 19-20'!$H$56","v":1370634},{"$f":"G6+G7+G8","v":1370634}]
[null,"(b)","Value of perquisites u/s 17(2) ",null,null,null,{"$f":"'Gross Salary 19-20'!$C$61","v":0}]
[null,"(c )","Profits in lieu of salary under section 17(3) ",null,null,null,{"$f":"'Gross Salary 19-20'!$E$61","v":0}]
[null,"(d) ","Total"]
[null,"(e) "," Reported total amount of salary received from other employer(s)",null,null,null,{"$f":"'Gross Salary 19-20'!$G$61","v":0}]
[2,"Less : Allowance to the extent exempt under section 10"]
[null,"(a)","Travel concession or assistance  u/s 10(5)",null,null,null,{"$f":"IF($G$2=\"New option u/s 115BAC\",0,'Gross Salary 19-20'!E63)","v":0}]
[null,"(b)","Death-cum-retirement gratuity u/s 10(10)",null,null,null,{"$f":"IF($G$2=\"New option u/s 115BAC\",0,'Gross Salary 19-20'!E64)","v":0}]
[null,"(c )"," Commuted value of pension u/s 10(10A)",null,null,null,{"$f":"IF($G$2=\"New option u/s 115BAC\",0,'Gross Salary 19-20'!E65)","v":0}]
[null,"(d) ","Cash equivlent of leave salary encashment  u/s 10(10AA)",null,null,null,{"$f":"IF($G$2=\"New option u/s 115BAC\",0,'Gross Salary 19-20'!E66)","v":0}]
[null,"(e) ","House rent allowance u/s  10(13 A)     ",null,null,null,{"$f":"IF($G$2=\"New option u/s 115BAC\",0,'Gross Salary 19-20'!E67)","v":0}]
[null,"(f)  ","Conv Allow under Section 10(14)       ",null,null,null,{"$f":"IF($G$2=\"New option u/s 115BAC\",0,'Gross Salary 19-20'!E68)","v":0},{"$f":"SUM(G12:G18)","v":0}]
[null,"(g) ","Other Allowances exempt u/s 10",null,null,null,{"$f":"IF($G$2=\"New option u/s 115BAC\",0,'Gross Salary 19-20'!E69)","v":0}]
[null,"(h) ","Total amount of exemption claimd u/s  10"]
[3,"Total amount of salary received from current employer [1(d)-2(h)]",null,null,null,null,null,{"$f":"H6-H17","v":1370634}]
[4,"Deduction u/s 16 & 17"]
[null,"(a)","Standard Deduction  -u/s 16(ia)",null,null,null,{"$f":"IF($G$2=\"New option u/s 115BAC\",0,IF($F$1=\"2021-22\",MAX(MIN(H20,50000),0),IF($F$1=\"2020-21\",MAX(MIN(H20,50000),0),IF($F$1=\"2018-19\",MAX(MIN(H20,40000),0),0))))","v":50000},{"$f":"G22+G23+G24","v":50000}]
[null,"(b)","Entertainment Allowance u/s 16(ii)",null,null,null,{"$f":"IF($G$2=\"New option u/s 115BAC\",0,'Gross Salary 19-20'!$M$59)","v":0}]
[null,"(c )","Tax on Employment",null,null,null,{"$f":"IF($G$2=\"New option u/s 115BAC\",0,'Gross Salary 19-20'!$M$60)","v":0}]
[5,"Total of 4 (a)+ 4(b)"]
[6,"Income chargable under the head Salaries [3+1(e)-5]",null,null,null,null,null,{"$f":"H20+G10-H22","v":1320634}]
[7,"Add :  Any other income reported by the employee"]
[null,"(a)","NSC INTREST",null,null,null,{"$f":"'Gross Salary 19-20'!H63","v":0},{"$f":"SUM(G28:G29,G31:G32)-G30","v":0},null,null,null,null,null,null,null,null,"Statement"]
[null,"(b)","Bank Intrest on Saving",null,null,null,{"$f":"'Gross Salary 19-20'!H64","v":0}]
[null,"(c )","(Loss) Intrest on House Loan Intrest",null,null,null,{"$f":"IF($G$2=\"New option u/s 115BAC\",0,'Gross Salary 19-20'!H65+'Gross Salary 19-20'!M56)","v":0}]
[null,"(d)","Income from pension",null,null,null,{"$f":"'Gross Salary 19-20'!H66","v":0}]
[null,"(e)","Any other income",null,null,null,{"$f":"'Gross Salary 19-20'!H67","v":0}]
[8,"Total amount of other income reported by the employee"]
[9,"GROSS TOTAL INCOME ( 6 + 8 )",null,null,null,null,null,{"$f":"H26+H28","v":1320634}]
[10,"Deductions under chapter VI A"]
["(a)","U/S 80 CCE -: Invesment in specified investment plans"]
["(i)","GPF",null,{"$f":"IF($G$2=\"New option u/s 115BAC\",0,'Gross Salary 19-20'!E77)","v":0},"(ix)","Purchases of NSC",{"$f":"IF($G$2=\"New option u/s 115BAC\",0,'Gross Salary 19-20'!E85)","v":0}]
["(ii)","State Insurance ",null,{"$f":"IF($G$2=\"New option u/s 115BAC\",0,'Gross Salary 19-20'!E78)","v":0},"(x)","PPF",{"$f":"IF($G$2=\"New option u/s 115BAC\",0,'Gross Salary 19-20'!E86)","v":0}]
["(iii)","Group Insurance",null,{"$f":"IF($G$2=\"New option u/s 115BAC\",0,'Gross Salary 19-20'!E79)","v":220},"(xi)","PLI / ULIP",{"$f":"IF($G$2=\"New option u/s 115BAC\",0,'Gross Salary 19-20'!E87)","v":0}]
["(iv)","Life Insurance Premium",null,{"$f":"IF($G$2=\"New option u/s 115BAC\",0,'Gross Salary 19-20'!E80+'Gross Salary 19-20'!D80)","v":0},"(xii)","IDBI/ICCI",{"$f":"IF($G$2=\"New option u/s 115BAC\",0,'Gross Salary 19-20'!E88)","v":0}]
["(v)","Accured Intrest on NSC",null,{"$f":"IF($G$2=\"New option u/s 115BAC\",0,'Gross Salary 19-20'!E81)","v":0},"(xiii)","BANK /POST OFFICE FD",{"$f":"IF($G$2=\"New option u/s 115BAC\",0,'Gross Salary 19-20'!E89)","v":0}]
["(vi)","Tution Fee",null,{"$f":"IF($G$2=\"New option u/s 115BAC\",0,'Gross Salary 19-20'!E82)","v":150000},"(xiv)","Equity link saving bond",{"$f":"IF($G$2=\"New option u/s 115BAC\",0,'Gross Salary 19-20'!E90)","v":0}]
["(vii)","Repayment of HBA",null,{"$f":"IF($G$2=\"New option u/s 115BAC\",0,'Gross Salary 19-20'!E83+'Gross Salary 19-20'!D83)","v":0},"(xv)","Sukanya Samriddhi Account Deposit Scheme",{"$f":"IF($G$2=\"New option u/s 115BAC\",0,'Gross Salary 19-20'!E91)","v":0}]
["(viii)","Hazard Fund",null,{"$f":"IF($G$2=\"New option u/s 115BAC\",0,'Gross Salary 19-20'!E84)","v":0},"(xvi)",{"$f":"'Gross Salary 19-20'!B92","v":"GPF-2004"},{"$f":"IF($G$2=\"New option u/s 115BAC\",0,'Gross Salary 19-20'!E92)","v":0}]
["(b)","Cont. in pension fund (Section  80 CCC)",null,null,null,null,{"$f":"IF($G$2=\"New option u/s 115BAC\",0,'Gross Salary 19-20'!E93)","v":0}]
["(c )","Employee cont. towards new pension scheme U/S 80 CCD(1)",null,null,null,null,{"$f":"IF($G$2=\"New option u/s 115BAC\",0,'Gross Salary 19-20'!F56)","v":0}]
["Aggregate total of section 80C,80CCC,80CCD (u/s 80 CCE)",null,null,null,null,null,null,{"$f":"IF(SUM(D37:D44,G37:G46)>150000,150000,SUM(D37:D44,G37:G46))","v":150000}]
["Other sections ( for e.g., 80E, 80G etc. ) under chapter VIA",null,null,null,null,null,"Gross Amount","Deductible Amount"]
["a.  ","U/S 80 CCD(2)","Employer cont. towards new pension scheme ",null,null,null,{"$f":"'Gross Salary 19-20'!N76","v":0},{"$f":"G49","v":0}]
[null,"U/S 80 CCD(1B)","Additional cont. towards NPS (Upto Rs. 50000 from F.Y. 2015-16)",null,null,null,{"$f":"IF($G$2=\"New option u/s 115BAC\",0,IF('Gross Salary 19-20'!M77=\"YES\",'Gross Salary 19-20'!N77,0))","v":0},{"$f":"IF(G50>50000,50000,G50)","v":0}]
["b.","U/S 80CCF","Investment  in long term infrasturture bonds ",null,null,null,{"$f":"IF($G$2=\"New option u/s 115BAC\",0,'Gross Salary 19-20'!N78)","v":0},{"$f":"G51","v":0},{"$f":"IF(H51>0,\"\",\"Not Allowed\")","v":"Not Allowed"}]
["c.","U/S 80D-","Medical ins. premium for himself, spous and childrens & Parents ",null,null,null,{"$f":"IF($G$2=\"New option u/s 115BAC\",0,'Gross Salary 19-20'!N79)","v":0},{"$f":"IF(G52>100000,100000,G52)","v":0},{"$f":"IF(H52>0,\"\",\"Not Allowed\")","v":"Not Allowed"}]
["d.","U/S 80DD-","Medical treat. of dependent handicapped person ",null,null,null,{"$f":"IF($G$2=\"New option u/s 115BAC\",0,'Gross Salary 19-20'!N80)","v":0},{"$f":"IF(G53>TABLE1920!F1296,TABLE1920!F1296,Statement1920!G53)","v":0},{"$f":"'Gross Salary 19-20'!L80","v":"Severe disability"}]
["e.","U/S 80DDB-","Spl ded.to the guardion of a patient suff.from Cancer/Aids ",null,null,null,{"$f":"IF($G$2=\"New option u/s 115BAC\",0,'Gross Salary 19-20'!N81)","v":0},{"$f":"IF(G54>TABLE1920!N1261,TABLE1920!N1261,Statement1920!G54)","v":0},{"$f":"IF(H54>0,\"\",\"Not Allowed\")","v":"Not Allowed"}]
["f.","U/S 80E-","Repayment of loan for higher education",null,null,null,{"$f":"IF($G$2=\"New option u/s 115BAC\",0,'Gross Salary 19-20'!N82)","v":0},{"$f":"G55","v":0},"Not Allowed"]
["g.","U/S 80EE","Intrest paid on HBA(Loan taking after01-04-13 excluding u/s 24B)",null,null,null,{"$f":"IF($G$2=\"New option u/s 115BAC\",0,'Gross Salary 19-20'!N83)","v":0},{"$f":"IF(G56>TABLE1920!N1263,TABLE1920!N1263,Statement1920!G56)","v":0},"Not Allowed"]
["h.","U/S 80EEA- ","Deduction in respect of interest on loan taken for certain house property",null,null,null,0,{"$f":"IF(G57>TABLE1920!N1270,TABLE1920!N1270,Statement1920!G57)","v":0},"Not Allowed"]
["i.","U/S 80EEB- ","Deduction in respect of purchase of electric vehicle",null,null,null,0,{"$f":"IF(G58>TABLE1920!N1271,TABLE1920!N1271,Statement1920!G58)","v":0},"Not Allowed"]
["j.","U/S 80G- ","Donation . 50% and 100%",null,null,{"$f":"'Gross Salary 19-20'!$M$84","v":1},{"$f":"IF($G$2=\"New option u/s 115BAC\",0,'Gross Salary 19-20'!N84+'Gross Salary 19-20'!L84)","v":0},{"$f":"TABLE1920!I1286","v":0},"Not Allowed"]
["k.","U/S 80CCG","New Rajiv Gandhi Saving Scheme ",null,null,null,{"$f":"IF($G$2=\"New option u/s 115BAC\",0,'Gross Salary 19-20'!N85)","v":0},{"$f":"TABLE1920!G1299","v":0},"(50% of Investment & GTI  does not exceed Rs. 12 lakhs)"]
["l.","U/S 80TTA","Interest on deposits in savings account",null,null,null,{"$f":"IF($G$2=\"New option u/s 115BAC\",0,'Gross Salary 19-20'!N86)","v":0},{"$f":"TABLE1920!F1344","v":0},{"$f":"IF(H61>0,\"\",\"Not Allowed\")","v":"Not Allowed"}]
["m.","U/S 80TTB","Interest income earned on Fixed Deposits & Recurring Deposits ",null,null,null,{"$f":"IF($G$2=\"New option u/s 115BAC\",0,'Gross Salary 19-20'!N87)","v":0},{"$f":"TABLE1920!G1344","v":0},{"$f":"IF(H62>0,\"\",\"Not Allowed\")","v":"Not Allowed"}]
["n.","U/S 80U- ","Phy. hand. person or blind person ",null,null,null,{"$f":"IF($G$2=\"New option u/s 115BAC\",0,'Gross Salary 19-20'!N88)","v":0},{"$f":"IF(G63>TABLE1920!F1297,TABLE1920!F1297,Statement1920!G63)","v":0},{"$f":"'Gross Salary 19-20'!L88","v":"Severe disability"}]
["o.","","(Any other deduction..Give name)",null,null,null,0,{"$f":"G64","v":0}]
[11,"Total deduction under chapter VIA",null,null,null,null,{"$f":"SUM(G50:G64)+H47","v":150000},{"$f":"SUM(H47,H49:H64)","v":150000}]
[null,null,null,null,null,null,{"$f":"IF(H34-H65>0,ROUNDUP(H34-H65,-1),0)","v":1170640},{"$f":"IF(H34-H65>0,H34-H65,0)","v":1170634}]
[12,"Total Income ( 9-11 ) (Rounded off u/s 288A)",null,null,null,null,null,{"$f":"IF(G66-H66<=5,ROUNDUP(G66,-1),ROUNDUP(G66,-1)-10)","v":1170630}]
[13,"Tax Calculation (With adjusting rebate of agriculture income,if any)",null,null,null,null,null,{"$f":"TABLE1920!C1128","v":163689},null,{"$f":"IF(D72=\"\",\"\",TABLE1920!L1130)","v":""}]
[14,"Less-Relief U/S 87A (From F.Y. 2013-14)",null,null,null,null,null,{"$f":"TABLE1920!D1128","v":0}]
[15,"Surcharge (if any)",null,{"$f":"TABLE1920!B1132","v":"(  After allowed  Marginal relief  Rs.  0 )"},null,null,null,{"$f":"TABLE1920!D1118","v":0}]
[16,{"$f":"IF(F1=\"2021-22\",\"Add -Health and Education Cess @ 4% \",IF(F1=\"2020-21\",\"Add -Health and Education Cess @ 4% \",IF(F1=\"2019-20\",\"Add -Health and Education Cess @ 4% \",IF(F1=\"2018-19\",\"Add -Health and Education Cess @ 4% \",\"Add -Education Cess @2% on Tax+H.Education Cess @1% \"))))","v":"Add -Health and Education Cess @ 4% "},null,null,null,null,null,{"$f":"TABLE1920!E1128","v":6548}]
[17,"Total Tax (13+14+15+16)",null,{"$f":"TABLE1920!L1135","v":""},null,null,null,{"$f":"TABLE1920!F1128","v":170237}]
[18,"Releif U/S 89 (1)",null,null,null,null,null,{"$f":"'Gross Salary 19-20'!$N$60","v":0}]
[19,"Net Tax Payable (17-18)",null,null,null,null,null,{"$f":"H72-H73","v":170237}]
[20,"Income Tax Deducted ",null,null,null,null,null,{"$f":"SUM($C$77:$C$80)+SUM($E$77:$E$80)+SUM($G$77:$G$80)","v":0}]
[null,"MONTH","AMT","MONTH","AMT","MONTH","AMT"]
[null,{"$f":"'Gross Salary 19-20'!A38","v":"2021-03-01"},{"$f":"TABLE1920!I1358","v":0},{"$f":"B80+31","v":"2021-07-03"},{"$f":"TABLE1920!I1362","v":0},{"$f":"D80+31","v":"2021-11-04"},{"$f":"TABLE1920!I1366","v":0}]
[null,{"$f":"B77+31","v":"2021-04-01"},{"$f":"TABLE1920!I1359","v":0},{"$f":"D77+31","v":"2021-08-03"},{"$f":"TABLE1920!I1363","v":0},{"$f":"F77+31","v":"2021-12-05"},{"$f":"TABLE1920!I1367","v":0}]
[null,{"$f":"B78+31","v":"2021-05-02"},{"$f":"TABLE1920!I1360","v":0},{"$f":"D78+31","v":"2021-09-03"},{"$f":"TABLE1920!I1364","v":0},{"$f":"F78+31","v":"2022-01-05"},{"$f":"TABLE1920!I1368","v":0}]
[null,{"$f":"B79+31","v":"2021-06-02"},{"$f":"TABLE1920!I1361","v":0},{"$f":"D79+31","v":"2021-10-04"},{"$f":"TABLE1920!I1365","v":0},{"$f":"F79+31","v":"2022-02-05"},{"$f":"TABLE1920!I1369","v":0}]
[21,{"$f":"TABLE1920!H1131","v":"Income Tax PAYABLE {Balance [19- 20 ]}     (Rounded off)"},null,null,null,null,null,{"$f":"TABLE1920!J1128","v":170240}]
[null,null,null,null,null,null,null,null,null,"Gross Salary (Home)"]
["Place",null,"BIKANER"]
["Date:",null,{"$f":"TODAY()","v":"2021-11-29"},null,null,null,"SIGNATURE OF EMPLOYEE"]
[]
[]
["Calculaton of Advance tax and Int. u/s 234C",null,null,null,null,null,null,{"$f":"$H$74","v":170237}]
["Date  upto",null,"Adv tax due",null,"Act. Tax paid",null,"Shortage tax","Int u/s 234C"]
[{"$f":"TABLE1920!A1189","v":"2021-06-15"},null,{"$f":"ROUND($H$87*TABLE1920!J1190,0)","v":25536},null,{"$f":"SUM($C$77:$C$79)","v":0},null,{"$f":"C89-E89","v":25536},{"$f":"TABLE1920!F1189","v":765}]
[{"$f":"TABLE1920!A1190","v":"2021-09-15"},null,{"$f":"ROUND($H$87*TABLE1920!J1191,0)","v":76607},null,{"$f":"SUM(C80,E77,E78)+E89","v":0},null,{"$f":"C90-E90","v":76607},{"$f":"TABLE1920!F1190","v":2298}]
[{"$f":"TABLE1920!A1191","v":"2021-12-15"},null,{"$f":"ROUND($H$87*TABLE1920!J1192,0)","v":127678},null,{"$f":"SUM(E79:E80,G77)+E90","v":0},null,{"$f":"C91-E91","v":127678},{"$f":"TABLE1920!F1191","v":3828}]
[{"$f":"TABLE1920!A1192","v":"2022-03-15"},null,{"$f":"ROUND($H$87*TABLE1920!J1193,0)","v":170237},null,{"$f":"SUM(G78:G80)+E91","v":0},null,{"$f":"C92-E92","v":170237},{"$f":"TABLE1920!F1192","v":1702}]
[{"$f":"TABLE1920!A1193","v":"2022-03-31"},null,{"$f":"ROUND($H$87*TABLE1920!J1194,0)","v":170237},null,0,null,0,{"$f":"TABLE1920!F1193","v":0}]
["Total",null,{"$f":"H87","v":170237},null,{"$f":"H75","v":0},null,{"$f":"IF(C94>E94,ROUNDDOWN(C94-E94,-2),0)","v":170200},{"$f":"IF(G94>0,SUM(H89:H92),0)","v":8593}]
["Acutal Amount of Intrest u/s 234C",null,null,null,{"$f":"pravesh(H94)","v":"Rupees Eight Thousand Five Hundred NinetyThree Only "}]
[{"$f":"IF(H87>10000,\" Advance Tax Liability raised due to total tax payable is greater than Rs. 10,000 in a year\",\"No Advance Tax Liability raised due to total tax payable is less than Rs. 10,000 in a year\")","v":" Advance Tax Liability raised due to total tax payable is greater than Rs. 10,000 in a year"}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,"16.18.1.22.5.19.8√97263.0458756048"]

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["Tax computation for Tax Calculator-STATEMENT"]
[null,"Financial Year",null,null,{"$f":"TABLE1920!E2","v":"2021-22"}]
[null,"Tax Category",null,null,{"$f":"TABLE1920!E3","v":"MALE"}]
[null,"Taxable Income",null,null,{"$f":"TABLE1920!E4","v":1170630}]
[null,null,2020,{"$f":"C5+1","v":2021},null,"2020-21",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Fin._Year","Asst._Year"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit","Tax Category",null,"Tax (inluding addition income)","Tax (excluding addition income)","Surchange on whole amt","Relief (if amt > one crore",null,"Surcharge Table (2019-20)",null,null,null,null,null,"1985-86","1986-87"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C5","v":2020},{"$f":"D5","v":2021},null,null,null,null,null,null,null,null,0,5000000,0,null,null,null,"1986-87","1987-88"]
[0,250000,0,0,0,0,0,{"$f":"$E$4","v":1170630},{"$f":"VLOOKUP(H8,A8:C14,3)","v":0.2},{"$f":"INDEX(D8:D14,MATCH(I8,C8:C14,0))","v":1000000},{"$f":"INDEX(E8:E14,MATCH(I8,C8:C14,0))","v":125000},{"$f":"VLOOKUP(H8,$Y$7:$AA$11,3)","v":0},0.04,0,{"$f":"IF($E$3=\"Male\",B8,IF($E$3=\"Female\",B15,IF($E$3=\"Senior Citizen\",#REF!,#REF!)))","v":250000},{"$f":"IF($E$3=\"Male\",C8,IF($E$3=\"Female\",C15,IF($E$3=\"Senior Citizen\",#REF!,#REF!)))","v":0},{"$f":"O8","v":250000},null,null,null,null,null,null,null,{"$f":"Z7+1","v":5000001},10000000,0.1,null,null,null,"1987-88","1988-89"]
[{"$f":"B8+1","v":250001},500000,0.05,{"$f":"B8","v":250000},{"$f":"(B9-B8)*C9","v":12500},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O8+1","v":250001},{"$f":"IF($E$3=\"Male\",B9,IF($E$3=\"Female\",#REF!,IF($E$3=\"Senior Citizen\",#REF!,#REF!)))","v":500000},{"$f":"IF($E$3=\"Male\",C9,IF($E$3=\"Female\",#REF!,IF($E$3=\"Senior Citizen\",#REF!,#REF!)))","v":0.05},null,{"$f":"$E$3","v":"MALE"},null,{"$f":"INDEX(T10:T13,MATCH(R9,R10:R13,0))","v":109126},null,null,{"$f":"IF(S15=37%,25%,IF(S15=25%,15%,IF(S15=15%,10%,0)))","v":0},null,{"$f":"Z8+1","v":10000001},20000000,0.15,null,null,null,"1988-89","1989-90"]
[{"$f":"B9+1","v":500001},750000,0.1,{"$f":"B9","v":500000},{"$f":"E9+(B10-B9)*C10","v":37500},0,0.04,{"$f":"IF(I8=C14,E13+ROUND((H8-J8),0)*I8,IF(I8=C13,E12+ROUND((H8-J8),0)*I8,IF(I8=C12,E11+ROUND((H8-J8),0)*I8,IF(I8=C11,E10+ROUND((H8-J8)*I8,0),IF(I8=C10,E9+ROUND((H8-J8)*I8,0),IF(I8=C9,E8+ROUND((H8-J8)*I8,0),E7+ROUND((H8-J8)*I8,0)))))))","v":109126},{"$f":"MIN(K12:L12)","v":0},{"$f":"ROUND(SUM(H10+I10)*M8,0)","v":4365},{"$f":"SUM(H10:J10)","v":113491},null,null,{"$f":"O9+1","v":500001},{"$f":"IF($E$3=\"Male\",B10,IF($E$3=\"Female\",#REF!,IF($E$3=\"Senior Citizen\",#REF!,#REF!)))","v":750000},{"$f":"IF($E$3=\"Male\",C10,IF($E$3=\"Female\",#REF!,IF($E$3=\"Senior Citizen\",#REF!,#REF!)))","v":0.1},null,"Male",null,{"$f":"H10","v":109126},{"$f":"IF(U15>1500000,187500+((U15-1500000)*0.3),IF(U15>1250000,125000+((U15-1250000)*0.25),IF(U15>1000000,75000+((U15-1000000)*0.2),IF(U15>750000,37500+((U15-750000)*0.15),IF(U15>500000,12500+((U15-500000)*0.1),IF(U15>250000,(U15-250000)*0.05,0))))))","v":1237500},{"$f":"ROUND(T10*$S$15,0)","v":0},{"$f":"ROUND(U10*$W$9,0)","v":0},{"$f":"T10+V10-U10-W10","v":-1128374},{"$f":"Z9+1","v":20000001},50000000,0.25,null,null,null,"1989-90","1990-91"]
[{"$f":"B10+1","v":750001},1000000,0.15,{"$f":"B10","v":750000},{"$f":"E10+(B11-B10)*C11","v":75000},0.1,0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O10+1","v":750001},{"$f":"IF($E$3=\"Male\",B11,IF($E$3=\"Female\",#REF!,IF($E$3=\"Senior Citizen\",#REF!,#REF!)))","v":1000000},{"$f":"IF($E$3=\"Male\",C11,IF($E$3=\"Female\",#REF!,IF($E$3=\"Senior Citizen\",#REF!,#REF!)))","v":0.15},null,"Female",null,{"$f":"T10","v":109126},{"$f":"IF(U15>1500000,187500+((U15-1500000)*0.3),IF(U15>1250000,125000+((U15-1250000)*0.25),IF(U15>1000000,75000+((U15-1000000)*0.2),IF(U15>750000,37500+((U15-750000)*0.15),IF(U15>500000,12500+((U15-500000)*0.1),IF(U15>250000,(U15-250000)*0.05,0))))))","v":1237500},{"$f":"ROUND(T11*$S$15,0)","v":0},{"$f":"ROUND(U11*$W$9,0)","v":0},{"$f":"T11+V11-U11-W11","v":-1128374},{"$f":"Z10+1","v":50000001},null,0.37,null,null,null,"1990-91","1991-92"]
[{"$f":"B11+1","v":1000001},1250000,0.2,{"$f":"B11","v":1000000},125000,0.15,0.04,{"$f":"D15","v":50000000},{"$f":"IF(H8>H12,H8-H12,0)","v":0},{"$f":"IF(I12>0,ROUND(I12*I8,0),0)","v":0},{"$f":"IF(H12>=D12,Q12+(I12-J12),(I12-J12))","v":0},{"$f":"IF(H10>0,ROUND(H10*L8,0),0)","v":0},{"$f":"IF(K12>L12,0,L12-K12)","v":0},{"$f":"O11+1","v":1000001},{"$f":"IF($E$3=\"Male\",B12,IF($E$3=\"Female\",#REF!,IF($E$3=\"Senior Citizen\",#REF!,#REF!)))","v":1250000},{"$f":"IF($E$3=\"Male\",C12,IF($E$3=\"Female\",#REF!,IF($E$3=\"Senior Citizen\",#REF!,#REF!)))","v":0.2},{"$f":"W10","v":0},"Senior Citizen",null,{"$f":"T11","v":109126},{"$f":"IF(U15>1500000,187500+((U15-1500000)*0.3),IF(U15>1250000,125000+((U15-1250000)*0.25),IF(U15>1000000,75000+((U15-1000000)*0.2),IF(U15>750000,37500+((U15-750000)*0.15),IF(U15>500000,12500+((U15-500000)*0.1),IF(U15>250000,(U15-250000)*0.05,0))))))","v":1237500},{"$f":"ROUND(T12*$S$15,0)","v":0},0,null,null,null,null,null,null,null,"1991-92","1992-93"]
[1250001,1500000,0.25,1250000,187500,0.25,0.04,null,null,null,null,null,null,1250001,{"$f":"IF($E$3=\"Male\",B13,IF($E$3=\"Female\",#REF!,IF($E$3=\"Senior Citizen\",#REF!,#REF!)))","v":1500000},{"$f":"IF($E$3=\"Male\",C13,IF($E$3=\"Female\",#REF!,IF($E$3=\"Senior Citizen\",#REF!,#REF!)))","v":0.25},null,"Very Senior Citizen",null,109126,{"$f":"IF(U15>1500000,187500+((U15-1500000)*0.3),IF(U15>1250000,125000+((U15-1250000)*0.25),IF(U15>1000000,75000+((U15-1000000)*0.2),IF(U15>750000,37500+((U15-750000)*0.15),IF(U15>500000,12500+((U15-500000)*0.1),IF(U15>250000,(U15-250000)*0.05,0))))))","v":1237500},{"$f":"ROUND(T13*$S$15,0)","v":0},0,null,null,null,null,null,null,null,"1992-93","1993-94"]
[1500001,null,0.3,1500000,{"$f":"IF(J8=0,0,E13)","v":187500},0.37,0.04,null,null,null,null,null,null,1500001,{"$f":"IF($E$3=\"Male\",B14,IF($E$3=\"Female\",#REF!,IF($E$3=\"Senior Citizen\",#REF!,#REF!)))","v":0},{"$f":"IF($E$3=\"Male\",C14,IF($E$3=\"Female\",#REF!,IF($E$3=\"Senior Citizen\",#REF!,#REF!)))","v":0.3},null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1993-94","1994-95"]
["Surcharge Limit",null,null,{"$f":"IF(L8=10%,5000000,IF(L8=15%,10000000,IF(L8=25%,20000000,50000000)))","v":50000000},null,null,null,null,null,null,null,null,null,null,null,null,null,"Tax Income",{"$f":"L8","v":0},{"$f":"$E$4","v":1170630},{"$f":"IF(T15=T20,S19,IF(S15=T19,S18,IF(S15=T18,S17,S16)))","v":5000000},null,null,null,null,null,null,null,null,null,"1994-95","1995-96"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,5000000,0,{"$f":"S18","v":20000000},null,null,null,null,null,null,null,null,null,"1995-96","1996-97"]
[{"$f":"IF(E2=\"2020-21\",Statement1920!G2,\"Existing Option\")","v":"Existing Option"},"Fin._Year","Asst. Year","TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due","Rebate u/s 87A","Revised E.cess(adjusting 87A)","Revised Total Tax due",null,null,null,null,{"$f":"S16+1","v":5000001},10000000,0.1,{"$f":"T15-R17+1","v":-3829370},null,null,null,null,null,null,null,null,null,"1996-97","1997-98"]
["New option u/s 115BAC",{"$f":"Statement1920!F1","v":"2021-22"},"2021-22",{"$f":"H10","v":109126},{"$f":"I10","v":0},{"$f":"J10","v":4365},{"$f":"K10","v":113491},"Not Defined",{"$f":"M12","v":0},{"$f":"K10","v":113491},{"$f":"IF($E$4<=P18,0,IF($E$4>500000,0,IF($E$4>P18,IF(D18<12500,D18,12500),0)))","v":0},{"$f":"IF(K18>0,ROUND((D18-K18)*0.04,0),F18)","v":4365},{"$f":"D18+E18-K18+L18","v":113491},null,null,null,null,{"$f":"S17+1","v":10000001},20000000,0.15,null,null,null,null,null,null,null,null,null,null,"1997-98","1998-99"]
["Existing Option",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"S18+1","v":20000001},50000000,0.25,null,null,null,null,null,null,null,null,null,null,"1998-99","1999-00"]
["Final Value",null,null,{"$f":"IF($A$17=$A$18,D18,D19)","v":0},{"$f":"IF($A$17=$A$18,E18,E19)","v":0},0,0,0,0,0,0,0,0,null,null,null,null,{"$f":"S19+1","v":50000001},null,0.37,null,null,null,null,null,null,null,null,null,null,"1999-00","2000-01"]
[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,null,"2000-01","2001-02"]
[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,null,"2001-02","2002-03"]
[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,null,"2002-03","2003-04"]
[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,null,"2003-04","2004-05"]
[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,null,"2004-05","2005-06"]
[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,null,"2005-06","2006-07"]
[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,null,"2006-07","2007-08"]
[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,null,"2007-08","2008-09"]
[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,null,"2008-09","2009-10"]
[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,null,"2009-10","2010-11"]
[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,null,"2010-11","2011-12"]
[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,null,"2011-12","2012-13"]
[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,null,"2012-13","2013-14"]
[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,null,"2013-14","2014-15"]
[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,null,"2014-15","2015-16"]
[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,null,"2015-16","2016-17"]
[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,null,"2016-17","2017-18"]
[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,null,"2017-18","2018-19"]
[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,null,"2017-18","2018-19"]
[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,null,"2018-19","2019-20"]
[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,null,"2019-20","2020-21"]
[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,null,"2020-21","2021-22"]
[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,null,{"$f":"AF42","v":"2021-22"},"2022-23"]

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["Home","Gross Salary (Home)"]
[]
["Key points -Section 115BAC"]
["Section","Existing Provision","New Provision","Remarks"]
["115BAC","As per the existing law, there was only one tax regime for individuals and HUF. According to the same, the tax payer was allowed deductions under chapter VI A on their ‘Gross total income’ before arriving at ‘Total Income’.","An option under section 115BAC of the Income tax Act, 1961 (Act) to avail a concessional slab rates by forgoing certain exemptions & deductions and satisfying certain conditions.","The option to opt for or out of the new regime could only be exercised once for tax payers earning business income. In this matter use following link "]
[null,null,null,"https://www.incometaxindia.gov.in/communications/circular/circular_no_9_2020.pdf"]
["Income Tax Rate for Individual Since (F.Y. 2020-21)"]
["Tax Range",null,"Existing Tax Rate","New Rate (u/s 115BAC)"]
[0,250000,0,0]
[{"$f":"B9+1","v":250001},500000,0.05,0.05]
[{"$f":"B10+1","v":500001},750000,0.2,0.1]
[{"$f":"B11+1","v":750001},1000000,null,0.15]
[1000001,1250000,0.3,0.2]
[1250001,1500000,null,0.25]
[1500001,null,null,0.3]
["Education Cess and Surcharge Limit is same in both condition"]
[]
["Deduction under chapter VIA not allowed under section 115BAC"]
["Section","Name of deduction","Maxi Limit ","Avaible to"]
["80 C","Invesment in specified investment plans","Aggregate total of section 80C,80CCC,80CCD (u/s 80 CCE) subject to limit Rs.1,50,000/-","Individual/HUF"]
["80CCC","Payment of premium for annuity plan of LIC or any other  "]
["80 CCD(1)","Employee cont. towards new pension scheme"]
["80 CCD(1B)","Additional contribution towards NPS","Upto Rs. 50000  (Cont. in Atal Pension Yojana is also eligible)","Individual/HUF"]
["80CCF","Investment  in long term infrasturture bonds ","No limit  ","Individual/HUF"]
["80CCG","Investment made under an Equity savings scheme/ Equity oriented fund","25000  (50% of Investment & GTI  does not exceed Rs. 12 lakhs)","Individual"]
["80D","Medical ins. premium for himself, spous and childrens & Parents ","Total deduction allowed Rs.  100000  ","Individual/HUF"]
["80DD","Medical treatment of dependent handicapped person","Maxi. allow limit in case of  Severe disability  Rs.  125000 ","Individual/HUF"]
["80DDB","Spl ded to the guardion of a patient suff.from Cancer/Aids ","100000  (Maximum aggregate allowable limit)","Individual"]
["80E","Repayment of loan for higher education","No limit  (higher education for self/ spouse/ his children.)","Individual"]
["80EE","Intrest paid on House Building Loan ( excluding u/s 24B)","50000  (loan not to exceed Rs 35 lakhs)","Individual"]
["80EEA","Deduction in respect of interest on loan taken for certain house property","150000  Maxi.  allowable limit, Applicable from f.y. 2019-20,)","Individual"]
["80EEB","Deduction in respect of purchase of electric vehicle","150000  Maxi.  allowable limit, Applicable from f.y. 2019-20,)","Individual"]
["80G","Donation to certain funds,  charitable institutions etc.","100 /50 % or 10 percent of the Gross Total Income  ","Individual/HUF"]
["80GG","Deduction in respect of rent paid ","Maximum Rs. 60000  (When HRA not received)","Individual"]
["80QQB","Royalty income of books","Least of the following: a) In case of Lump sum payment – maximum of Rs.3,00,000/- b) In other cases – amount of such income subject to maximum of 15% of value of books sold during the previous year.","Individual"]
["80RRB","Royalty of patents","Rs.3,00,000/-","Individual"]
["80TTA","Interest on deposits in savings account (w.e.f. 2012-13)","10000  (Maxi. Rs 10,000 or actual interest whichever is lower )","Individual/HUF"]
["80TTB","Interest income earned on Saving/ Fixed Deposits & Recurring Deposits (w.e.f. 2018-19)","50000  (Intrrest on FD & Recurring Deposits i.e.Banks / Post office schemes)","Senior and Super Senior Resident  Individuals"]
["80U"," Physical disability (including blindness) or mental retardation. ","Maxi. allow limit in case of  Severe disability  Rs.  125000 ","Individual"]
["Deduction under chapter VIA  allowed under section 115BAC"]
["Section","Name of deduction","Maxi Limit ","Avaible to"]
["80 CCD(2)","Employer cont. towards new pension scheme ","10% of Salary  (Equal to 10% of Salary (Pay+D.A.) ","Individual/HUF"]
[" 80JJAA ","Incentive for Employment Generation ","This deduction is available to all assessee provided all conditions specified in this section is satisfied."]
["Important Allowance & Deduction  allowed under existing option"]
["Section","Name of deduction","Maxi Limit ","Avaible to"]
["10(5)","Leave Travel Concession u/s ","The value of any travel concession or assistance received or due.","Salaried Individual"]
["10(13A)","House Rent Allowance u/s ","Least of:","Salaried Individual"]
[null,null,"(a) Actual HRA received;b. 50% of [Basic Pay + DA] for those living in metro cities (40% for non-metros); or(c) Actual rent paid less 10% of Basic Pay + DA"]
["10(14)","Other Allowances u/s ","Actual amount of such Allowance received","Salaried Individual"]
["10(17)","Allowances to MPs/MLAs u/s ","Actual amount of such Allowance received","Salaried Individual"]
["10(32)","Allowance for income of minor u/s ","Rs.1,500/- per child","Individual"]
["16(i)","Standard Deduction u/s ","Rs.50,000/-","Salaried Individual"]
["16(ii)","Deduction for entertainment allowance","Maxi Rs. 5000","Salaried Individual"]
["16(iii)","Employment / professional tax ","Actual amount  ","Salaried Individual"]
[24,"Interest in respect of self-occupied or vacant property","Rs.200000/-","Individual/HUF"]
["32(1)(iia)","Additional Depreciation u/s ","Allowed to eligible assessee: 20% of the actual cost of Plant and Machinery (35% in case of Notified Backward Areas)","Individual/HUF"]
["57(iia)","Deduction from family pension u/s ","Least of: One-third of such income or Rs.15,000/-","Individual"]
["10AA","Exemption for SEZ unit ","Deduction to eligible persons as per the provisions of said section.","Individual/HUF"]
["32AD","Investment if new plant or machinery in notified backward areas in certain states","Deduction to eligible persons as per the provisions of said section.","Individual/HUF"]

{"sheet":"Option Form","index":14,"n_rows":28,"n_cols":11,"rows_kept":28,"cut":false,"hidden":false,"merged":[[1,10,1,12],[23,4,23,8],[24,4,24,8],[1,0,1,8],[2,0,2,8],[3,0,3,8],[4,0,4,8],[25,6,25,8],[25,4,25,5],[11,0,12,8],[14,1,14,8],[15,1,15,8],[21,4,21,8],[13,4,13,8]]}
[]
["To,",null,null,null,null,null,null,null,null,null,"Gross Salary (Home)"]
["Deputy Director (Adm.)"]
["Secondary Education, Raj. "]
["Bikaner",null,null,null,null,null,null,null,null,null,"Home"]
[]
[null,"Subject","Option for deduction Income Tax through Salaries"]
[null,"Ref.","CBDT has issued a Circular No. C1/2020 dated 13.04.2020"]
[]
["Sir,"]
[]
["                The Above cited subject & reference, I want to opt following option for  deduction of Income Tax through Salaries"]
[]
[null,null,null,null,"(Tick one from A & B, and cross other)"]
["(A)","New Tax Regim i.e. New option u/s 115BAC"]
["(B)","Old Tax Regim i.e. Existing option"]
[]
[null,"The above option is applicable for Fin. Year 2021-22"]
[]
[]
["Dated"]
[null,null,null,null,"Your sincerely  "]
[]
[null,null,null,null,{"$f":"Statement1920!G3","v":"PRAVESH KUMAR SHARMA"}]
[null,null,null,null,{"$f":"'Gross Salary 19-20'!J13","v":"AAO-I"}]
[null,null,null,null,"PAN NO.",null,{"$f":"'Gross Salary 19-20'!N13","v":"ABCPP1234D"}]
[]
[null,null,null,null,null,null,null,null,null,null,"Home"]

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[null,null,null,"Home"]
[1,"SALARY  "]
[":","Salary is defined to include:"]
["(a)","Wages"]
["(b)","Annuity"]
["(c)","Pension"]
["(d)"," Gratuity"]
["(e)"," Fees, Commission, Perquisites, Profits in lieu of or in addition to Salary or Wages"]
["(f)"," Advance of Salary"]
["(g)"," Leave Encashment"]
["(h)","Annual accretion to the balance of Recognized Provident Fund"]
["(i)"," Transferred balance in Recognized Provident Fund"]
["(j)"," Contribution by Central Government or any other employer to Employees Pension Account as referred in Sec. 80CCD"]
[":","Place of accrual of salary:"]
["(a)","Salary accrues where the services are rendered even if it is paid outside India;"]
["(b)"," Salary paid by the Foreign Government to his employee serving in India is taxable under the head Salaries;"]
["(c)","Leave salary paid abroad in respect of leave earned in India shall be deemed to accrue or arise in India."]
[null,"Exceptions - If a Citizen of India render services outside India, and receives salary from Government of India, it would be taxable as salary deemed to have accrued in India."]
[]
[":","Key Points"]
["(a)","Salary income is chargeable to tax on “due basis” or “receipt basis” whichever is earlier."]
["(b)","Existence of relationship of employer and employee is must between the payer and payee to tax the income under this head."]
["(c)","Income from salary taxable during the year shall consists of following:"]
[null,"i. Salary due from employer (including former employer) to taxpayer during the previous year, whether paid or not;"]
[null,"ii. Salary paid by employer (including former employer) to taxpayer during the previous year before it became due;"]
[null,"iii. Arrear of salary paid by the employer (including former employer) to taxpayer during the previous year, if not charged to tax in any earlier year;"]
[null,"Exceptions - Remuneration, bonus or commission received by a partner from the firm is not taxable under the head Salaries rather it would be taxable under the head business or profession."]
[]
[":","Taxability of various components of salary:"]
["Section","Particulars",null,"Taxability/Exemption"]
[17,"Basic salary",null,"Fully taxable"]
[17,"Dearness Allowance (referred to as ‘DA’)",null,"Fully taxable"]
[17,"Bonus, fees or commission",null,"Fully taxable"]
["A.","Allowances"]
["10(13A) read with Rule 2A","House rent allowance (Least of the following is exempt)"]
[null,"(a)"," Actual HRA Received","Note:"]
[null,"(b)"," 40% of Salary (50%, if house situated in Mumbai, Calcutta, Delhi or Chennai)","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"]
[null,"(c)","Rent paid minus 10% of salary","ii. It is mandatory for employee to report PAN of the landlord to the employer if rent paid is more than Rs. 1,00,000 [Circular No. 08 /2013 dated 10-10-2013]."]
[null,null,"* Salary = Basic + DA (if part of retirement benefit) + Turnover based Commission"]
["10(14)","Children education allowance",null,"Up to Rs. 100 per month per child up to a maximum of 2 children is exempt"]
["10(14)","Hostel expenditure allowance",null,"Up to Rs. 300 per month per child up to a maximum of 2 children is exempt"]
["10(14)","Transport Allowance granted to an employee to meet expenditure for the purpose of commuting between place of residence and place of duty",null,"Rs. 3,200 per month granted to an employee, who is blind or deaf and dumb or orthopedically handicapped with disability of lower extremities"]
["Sec. 10(14)","Allowance granted to an employee working in any transport business to meet his personal expenditure during his duty performed in the course of running of such transport from one place to another place provided employee is not in receipt of daily allowance.",null,"Amount of exemption shall be lower of following: \na) 70% of such allowance; or \nb) Rs. 10,000 per month."]
["10(14)","Conveyance allowance granted to meet the expenditure on conveyance in performance of duties of an office",null,"Exempt to the extent of expenditure incurred for official purposes"]
["10(14)","Travelling allowance to meet the cost of travel on tour or on transfer",null,"Exempt to the extent of expenditure incurred for official purposes"]
["10(14)","Daily allowance to meet the ordinary daily charges incurred by an employee on account of absence from his normal place of duty",null,"Exempt to the extent of expenditure incurred for official purposes"]
["10(14)","Helper/Assistant allowance",null,"Exempt to the extent of expenditure incurred for official purposes"]
["10(14)","Research allowance granted for encouraging the academic research and other professional pursuits",null,"Exempt to the extent of expenditure incurred for official purposes"]
["10(14)","Uniform allowance",null,"Exempt to the extent of expenditure incurred for official purposes"]
["10(7)","Any allowance or perquisite paid or allowed by Government to its employees (an Indian citizen) posted outside India",null,"Fully Exempt"]
["-","Allowances to Judges of High Court/Supreme Court (Subject to certain conditions)",null,"Fully Exempt."]
["10(45)","Following allowances and perquisites given to serving Chairman/Member of UPSC is exempt from tax:",null,"Fully Exempt"]
[null,1," Value of rent free official residence"]
[null,2," Value of conveyance facilities including transport allowance"]
[null,3,"Sumptuary allowance"]
[null,4," Leave travel concession"]
[null,"Allowances paid by the UNO to its employees",null,"Fully Exempt"]
["10(45)","Allowances to Retired Chairman/Members of UPSC (Subject to certain conditions)",null,"Exempt subject to maximum of Rs. 14,000 per month for defraying the services of an orderly and for meeting expenses incurred towards secretarial assistant on contract basis."]
["10(14) read with Rule 2BB","Special compensatory Allowance (Hilly Areas) (Subject to certain conditions and locations)",null,"Amount exempt from tax varies from Rs. 300 to Rs. 7,000 per month."]
["10(14) read with Rule 2BB","Border area, Remote Locality or Disturbed Area or Difficult Area Allowance (Subject to certain conditions and locations)",null,"Amount exempt from tax varies from Rs. 200 to Rs. 1,300 per month."]
[" 10(14) read with Rule 2BB","Tribal area allowance in (a) Madhya Pradesh (b) Tamil Nadu (c) Uttar Pradesh (d) Karnataka (e) Tripura (f) Assam (g) West Bengal (h) Bihar (i) Orissa",null,"Up to Rs. 200 per month is exempt"]
[" 10(14) read with Rule 2BB","Compensatory Field Area Allowance. If this exemption is taken, employee cannot claim any exemption in respect of border area allowance ",null,"Up to Rs. 2,600 per month is exempt (Subject to certain conditions and locations)"]
[" 10(14) read with Rule 2BB","Compensatory Modified Area Allowance. If this exemption is taken, employee cannot claim any exemption in respect of border area allowance",null,"Up to Rs. 1,000 per month is exempt  (Subject to certain conditions and locations)"]
["10(14) read with Rule 2BB","Counter Insurgency Allowance granted to members of Armed Forces operating in areas away from their permanent locations. ",null,"Up to Rs. 3,900 per month is exempt. \nIf this exemption is taken, employee cannot claim any exemption in respect of border area allowance (Subject to certain conditions and locations)"]
["10(14) read with Rule 2BB","Underground Allowance to employees working in uncongenial, unnatural climate in underground mines",null,"Up to Rs. 800 per month is exempt"]
["10(14) read with Rule 2BB","High Altitude Allowance granted to armed forces operating in high altitude areas (Subject to certain conditions and locations)",null,"a) Up to Rs. 1,060 per month (for altitude of 9,000 to 15,000 feet) is exempt"]
[null,null,null,"b) Up to Rs. 1,600 per month (for altitude above 15,000 feet) is exempt"]
["Sec. 10(14) read with Rule 2BB","Highly active field area allowance granted to members of armed forces ",null,"Up to Rs. 4,200 per month is exempt (Subject to certain conditions and locations)"]
["Sec. 10(14) read with Rule 2BB","Island Duty Allowance granted to members of armed forces in Andaman and Nicobar and Lakshadweep group of Island ",null,"Up to Rs. 3,250 per month is exempt (Subject to certain conditions and locations)"]
["10(14)","City Compensatory Allowance",null,"Fully Taxable"]
["10(14)","Fixed Medical Allowance",null,"Fully Taxable"]
["10(14)","Tiffin, Lunch, Dinner or Refreshment Allowance",null,"Fully Taxable"]
["10(14)","Servant Allowance",null,"Fully Taxable"]
["10(14)","Project Allowance",null,"Fully Taxable"]
["10(14)","Overtime Allowance",null,"Fully Taxable"]
["10(14)","Telephone Allowance",null,"Fully Taxable"]
["10(14)","Holiday Allowance",null,"Fully Taxable"]
["10(14)","Any Other Cash Allowance",null,"Fully Taxable"]
["B.","Perquisites"]
["17(2)(i)/(ii)  read with Rule 3(1)","Rent free unfurnished accommodation provided to Central and State Government employees",null,"License fees determined in accordance with rules framed by Government for allotment of houses shall be deemed to be the taxable value of perquisites."]
["17(2)(i)/(ii)  read with Rule 3(1)","Unfurnished rent free accommodation provided to other employees",null,"Taxable value of perquisites"]
[null,"(a)","If house property is owned by the employer, the taxable value of perquisite shall be:"]
[null,"i"," 15% of salary, if population of city where accommodation is provided exceeds 25 lakhs"]
[null,"ii"," 10% of salary, if population of city where accommodation is provided exceeds 10 lakhs but does not exceed 25 lakhs"]
[null,"iii"," 7.5% of salary, if accommodation is provided in any other city"]
[null,"(b)","If house property is taken on lease or rent by the employer, the taxable value of perquisite shall be: i. Lease rent paid or payable by the employer or 15% of the salary, whichever is lower"]
[null,null,"Note: Key point relating to Salary in this purpose"]
[null,null,"*Salary includes:","But does not include"]
[null,null,"(a) Basic Pay, (b) Dearness Allowance (only to the extent it forms part of retirement benefit salary),(c) Bonus,(d) Commission,(e) All other allowances (only taxable portion),(f) Any monetary payment which is chargeable to tax","(a) Value of any perquisite, (b) Employer’s contribution to PF,(c )  Benefits received at the time of retirement like gratuity, pension etc."]
[null,null,"Note: Other key Points"]
[null,null,"1) Rent free accommodation is not chargeable to tax if provided in remote area."]
[null,null,"2) Rent free accommodation provided to High Court or Supreme Court Judges, Union Ministers, Leader of Opposition in Parliament, an official in Parliament and Serving Chairman and members of UPSC is tax free perquisite."]
[null,null," 3) The value so determined shall be reduced by the amount of rent, if any,  recovered from the employee."]
[null,null,"4) If employee is transferred and retain property at both the places, the taxable value of perquisites for initial period of 90 days shall be determined with reference to only one accommodation (at the option of the assessee). The other one will be tax free. However after 90 days, taxable value of perquisites shall be charged with reference to both the accommodations."]
["17(2)(i)/(ii)  read with Rule 3(1)","Rent free furnished accommodation-Taxable value of perquisites shall be computed in following manner:"]
[null,"(a)"," Taxable value of perquisite assuming accommodation to be provided to the employee is unfurnished"]
[null,"(b)"," Add: 10% of original cost of furniture and fixtures (if these are owned by the employer) or actual higher charges paid or payable (if these are taken on rent by the employer)."]
[null,"(c)"," Less: The value so determined shall be reduced by the amount of rent, if any, recovered from the employee"]
["17(2)(i)/(ii)  read with Rule 3(1)","Accommodation provided in a hotel-Taxable value of perquisite shall be lower of following:"]
[null,"(a)","Actual charges paid or payable by the employer to such hotel; or"]
[null,"(b)","24% of salary"]
[null,null,"Hotel accommodation will not be chargeable to tax if : a) It is provided for a total period not exceeding in aggregate 15 days in the financial year; and b) Such accommodation in hotel is provided on employee’s transfer from one place to another place."]
[]
[]
["17(2)(viii) read with Rule 3(2)","Motor Car / Other Conveyance-Taxable value of perquisites (Motor Car (taxable only in case of specified employees  except when car owned by the employee is used by him or members of his household wholly for personal purposes and for which reimbursement is made by the employer)\n\n )"]
["17(2)(iv)","Any sum paid by employer in respect of any obligation of an employee",null,"Fully Taxable"]
["17(2)(viii) read with Rule 3(3)","Services of a domestic servant including sweeper, gardener, watchmen or personal attendant (taxable only in case of specified employee ",null,"Taxable value of perquisite shall be salary paid or payable by the employer for such services less any amount recovered from the employee."]
[" 17(2)(viii) read with Rule 3(4)","Supply of gas, electricity or water for household purposes",null,"Taxable value of perquisites:"]
[null,"➢"," Manufacturing cost per unit incurred by the employer., if provided from resources owned by the employer;"]
[null,"➢ ","Amount paid by the employer, if purchased by the employer from outside agency"]
[null,null,"Note:"]
[null,null,"1. Any amount recovered from the employee shall be deducted from the taxable value of perquisite."]
[null,null,"2. Taxable in case of specified employees only [See note 4]"]
["17(2)(viii) read with Rule 3(5)","Education Facilities",null,"Taxable value of perquisites (See Note 2 below)"]
["17(2)(viii)read with Rule 3(6)","Transport facilities provided by the employer engaged in carriage of passenger or goods (except Airlines or Railways)",null,"Value at which services are offered by the employer to the public less amount recovered from the employee shall be a taxable perquisite"]
["17(2)(v)","Amount payable by the employer to effect an insurance on life of employee or to effect a contract for an annuity",null,"Fully Taxable"]
["17(2)(vi) read with Rule 3(8)/3(9)","ESOP/ Sweat Equity Shares",null,"Fair Market value of shares or securities on the date of exercise of option by the assessee less amount recovered from the employee in respect of such shares shall be the taxable value of perquisites."]
[null,"Fair Market Value shall be determined as follows:"]
[null,"(a)"," In case of listed Shares: Average of opening and closing price as on date of exercise of option (Subject to certain conditions and circumstances)"]
[null,"(b)"," In case of unlisted shares/ security other than equity shares: Value determined by a Merchant Banker as on date of exercise of option or an earlier date, not being a date which is more than 180 days earlier than the date of exercise of the option."]
["17(2)(vii)","Employer’s contribution towards superannuation fund",null,"Taxable in the hands of employee to the extent such contribution exceeds Rs.1,50,000"]
["17(2)(viii) read with Rule 3(7)(i)","Interest free loan or Loan at concessional rate of interest",null,"Interest free loan or loan at concessional rate of interest given by an employer to the employee (or any member of his household) is a perquisite chargeable to tax in the hands of all employees on following basis:"]
[null,"(a)"," Find out the “maximum outstanding monthly balance” (i.e. the aggregate outstanding balance for each loan as on the last day of each month);"]
[null,"(b)"," Find out rate of interest charged by the SBI as on the first day of relevant previous year in respect of loan for the same purpose advanced by it;"]
[null,"(c)","Calculate interest for each month of the previous year on the outstanding amount (mentioned in Step 1) at the rate of interest given in Step 2"]
[null,"(d)"," From the total interest calculated for the entire previous year (step 3), deduct interest actually recovered, if any, from employee"]
[null,"(e)"," The balance amount (Step 3-Step 4) is taxable value of perquisite"]
[null,"Nothing is taxable if:"]
[null,"i"," Loan in aggregate does not exceed Rs. 20,000; or"]
[null,"ii"," Loan is provided for treatment of specified diseases (Rule 3A) like neurological diseases, Cancer, AIDS, Chronic renal failure, Hemophilia (specified diseases). However, exemption is not applicable to so much of the loan as has been reimbursed to the employee under any medical insurance scheme."]
["17(2)(viii)    read with Rule 3(7)(ii)","Facility of travelling, touring and accommodation availed of by the employee or any member of his household for any holiday",null,"a) Taxable value of perquisite shall be expenditure incurred by the employer less amount recovered from employee."]
[null,null,null,"b) Where such facility is maintained by the employer, and is not available uniformly to all employees, the value of benefit shall be taken to be the value at which such facilities are offered by other agencies to the public."]
["17(2)(viii) read with Rule 3(7)(iii)","Free food and beverages provided to the employee"]
[null,1,"Fully Taxable:","Free meals in excess of Rs. 50 per meal less amount paid by the employee shall be a taxable perquisite"]
[null,2," Exempt from tax:","Following free meals shall be exempt from tax:"]
[null,"(a)","Food and non-alcoholic beverages provided during working hours in remote area or in an offshore installation;"]
[null,"(b)","Tea, Coffee or Non-Alcoholic beverages and Snacks during working hours are tax free perquisites;"]
[null,"(c)","Food in office premises or through non-transferable paid vouchers usable only at eating joints provided by an employer is not taxable, if cost to the employer is Rs. 50(or less) per meal."]
["17(2)(viii) read with Rule 3(7)(iv)","Gift or Voucher or Coupon on ceremonial occasions or otherwise provided to the employee",null,"a) Gifts in cash or convertible into money (like gift cheque) are fully taxable"]
[null,null,null,"b) Gift in kind up to Rs.5,000 in aggregate per annum would be exempt, beyond which it would be taxable."]
["17(2)(viii)  read with Rule 3(7)(v)","Credit Card"]
[null,"(a)"," Expenditure incurred by the employer in respect of credit card used by the employee or any member of his household less amount recovered from the employee is a taxable perquisite"]
[null,"(b)"," Expenses incurred for official purposes shall not be a taxable perquisite provided complete details in respect of such expenditure are maintained by the employer"]
["17(2)(viii) read with Rule 3(7)(vi)","Free Recreation/ Club Facilities"]
[null,"(a)","Expenditure incurred by the employer towards annual or periodical fee etc. (excluding initial fee to acquire corporate membership) less amount recovered from the employee is a taxable perquisite"]
[null,"(b)"," Expenses incurred on club facilities for the official purposes are exempt from tax."]
[null,"(c)"," Use of health club, sports and similar facilities provided uniformly to all employees shall be exempt from tax."]
["17(2)(viii) read with Rule 3(7)(vii)","Use of movable assets of the employer by the employee is a taxable perquisite",null,"Taxable value of perquisites"]
[null,"(a)","Use of Laptops and Computers:"," Nil"]
[null,"(b)"," Movable asset other than Laptops, computers and Motor Car*: ","10% of original cost of the asset (if asset is owned by the employer) or actual higher charges  incurred by the employer (if asset is taken on rent) lessamount recovered from employee."]
[null,null,"Motor Car (taxable only in case of specified employees [See note 4] except when car owned by the employee is used by him or members of his household wholly for personal purposes and for which reimbursement is made by the employer)"]
["S. No.",null,"Engine Capacity up to 1600 cc","Engine Capacity above 1600 cc"]
[1,"Motor Car is owned or hired by the employer-"]
[null,1.1000000000000001,"Where maintenances and running expenses including remuneration of the chauffeur are met or reimbursed by the employer."]
[null,"1.1-A","Used exclusively for the personal purposes of the employee or any member of his household."]
[null,null,"Fully exempt subject to maintenance of specified documents","Fully exempt subject to maintenance of specified documents"]
[null,"1.1-B","Used exclusively for the personal purposes of the employee or any member of his household."]
[null,null,"Actual amount of expenditure incurred by the employer on the running and maintenance of motor car including remuneration paid by the employer to the chauffeur and increased by the amount representing normal wear and tear of the motor car at 10% per annum of the cost of vehicle less any amount charged from the employee for such use is taxable value of perquisite."]
[null,"1.1-C","The motor car is used partly in the performance of duties and partly for personal purposes of the employee or any member of his household."]
[null,null,"Rs. 1,800 per month (plus Rs. 900 per month, if chauffeur is also provided to run the motor car) shall be taxable value of perquisite","Rs. 2,400 per month (plus Rs. 900 per month, if chauffeur is also provided to run the motor car) shall be taxable value of perquisite"]
[null,1.2,"Where maintenances and running expenses are met by the employee."]
[null,"1.2-A","Used wholly and exclusively in the performance of official duties."]
[null,null,"Not a perquisite, hence, not taxable","Not a perquisite, hence, not taxable"]
[null,"1.2-B","Used exclusively for the personal purposes of the employee or any member of his household"]
[null,null,"Expenditure incurred by the employer (i.e. hire charges, if car is on rent or normal wear and tear at 10% of actual cost of the car, if car is owned by the employer) plus salary of chauffeur if paid or payable by the employer minus amount recovered from the employee."]
[null,"1.2-C","The motor car is used partly in the performance of duties and partly for personal purposes of the employee or any member of his household"]
[null,null,"Rs. 600 per month (plus Rs. 900 per month, if chauffeur is also provided to run the motor car) shall be taxable value of perquisite","Rs. 900 per month (plus Rs. 900 per month, if chauffeur is also provided to run the motor car) shall be taxable value of perquisite"]
[2,"Motor Car is owned by the employee"]
[null,2.1,"Where maintenances and running expenses including remuneration of the chauffeur are met or reimbursed by the employer."]
[null,"2.1-A","The reimbursement is for the use of the vehicle wholly and exclusively for official purposes"]
[null,null,"Fully exempt subject to maintenance of specified documents","Fully exempt subject to maintenance of specified documents"]
[null,"2.1-B","The reimbursement is for the use of the vehicle exclusively for the personal purposes of the employee or any member of his household (taxable in case of specified employee as well as non-specified employee)"]
[null,null,"Actual expenditure incurred by the employer minus amount recovered from the employee","Actual expenditure incurred by the employer minus amount recovered from the employee"]
[null,"2.1-C","The reimbursement is for the use of the vehicle partly for official purposes and partly for personal purposes of the employee or any member of his household."]
[null,null,"Actual expenditure incurred by the employer minus Rs. 1800 per month and Rs. 900 per month if chauffer is also provided minusamount recovered from employee shall be taxable value of perquisite.","Actual expenditure incurred by the employer minus Rs. 2400 per month and Rs. 900 per month if chauffer is also provided minusamount recovered from employee shall be taxable value of perquisite."]
[3,"Where the employee owns any other automotive conveyance and actual running and maintenance charges are met or reimbursed by the employer"]
[null,3.1,"Reimbursement for the use of the vehicle wholly and exclusively for official purposes;"]
[null,null,"Fully exempt subject to maintenance of specified documents","Fully exempt subject to maintenance of specified documents"]
[null,3.2,"Reimbursement for the use of vehicle partly for official purposes and partly for personal purposes of the employee."]
[null,null,"Actual expenditure incurred by the employer as reduced by Rs. 900 per month","Not Applicable"]
["17(2)(viii) read with Rule 3(7)(viii)","Transfer of movable assets by an employer to its employee",null,"Taxable value of perquisites"]
[null,"(a)"," Computers, Laptop and Electronics items: Actual cost of asset less depreciation at 50% (using reducing balance method) for each completed year of usage by employer less amount recovered from the employee"]
[null,"(b)","Motor Car: Actual cost of asset less depreciation at 20% (using reducing balance method) for each completed year of usage by employer less amount recovered from the employee"]
[null,"(c)"," Other movable assets: Actual cost of asset less depreciation at 10% (on SLM basis) for each completed year of usage by employer less amount recovered from the employee."]
["17(2)(viii) read with Rule 3(7)(ix)","Any other benefit or amenity extended by employer to employee",null,"Taxable value of perquisite shall be computed on the basis of cost to the employer (under an arm’s length transaction) less amount recovered from the employee."]
[null,null,"However, expenses on telephones including a mobile phone incurred by the employer on behalf of employee shall not be treated as taxable perquisite."]
["10(10CC)","Tax paid by the employer on perquisites (not provided for by way of monetary payments) given to employee",null,"Fully exempt"]
["10(5)","Leave Travel Concession or Assistance (LTC/LTA), extended by an employer to an employee for going anywhere in India along with his family*",null,"The exemption shall be limited to fare for going anywhere in India along with family twice in a block of four years:"]
[null,null,"*Family includes spouse, children and dependent brother/sister/parents. However, family doesn’t include more than 2 children of an Individual born on or after 01-10-1998.","• Where journey is performed by Air - Exemption up to Air fare of economy class in the National Carrier by the shortest route"]
[null,null,"(Subject to certain conditions)"]
[null,null,"• Where journey is performed by Rail - Exemption up to air-conditioned first class rail fare by the shortest route"]
[null,null,"• If places of origin of journey and destination are connected by rail but the journey is performed by any other mode of transport - Exemption up to air-conditioned first class rail fare by the shortest route."]
[null,null,"• Where the places of origin of journey and destination are not connected by rail:"]
[null,null,"* Where a recognized public transport system exists - Exemption up to first Class or deluxe class fare by the shortest route"]
[null,null,"* Where no recognized public transport system exists - Exemption up to air conditioned first class rail fare by shortest route."]
[null,null,"Notes:","i. Two journeys in a block of 4 calendar years is exempt"]
[null,null,null,"ii. Taxable only in case of Specified Employees [See note 4]"]
["Proviso to section 17(2)","Medical facilities in India"]
[null,"(a)","Expense incurred or reimbursed by the employer for the medical treatment of the employee or his family (spouse and children, dependent - parents, brothers and sisters) in any of the following hospital is not chargeable to tax in the hands of the employee:"]
[null,"i","Hospital maintained by the employer."]
[null,"ii"," Hospital maintained by the Government or Local Authority or any other hospital approved by Central Government"]
[null,"iii","Hospital approved by the Chief Commissioner having regard to the prescribed guidelines for treatment of the prescribed diseases."]
[null,"(b)","Medical insurance premium paid or reimbursed by the employer is not chargeable to tax."]
["Proviso to section 17(2)","Medical facilities outside India",null,"Any expenditure incurred or reimbursed by the employer for medical treatment of the employee or his family member outside India is exempt to the extent of following (subject to certain condition):"]
[null,"(a)","Expenses on medical treatment - exempt to the extent permitted by RBI."]
[null,"(b)","Expenses on stay abroad for patient and one attendant - exempt to the extent permitted by RBI."]
[null,"(c)","Expenditure incurred on travelling of patient and one attendant- exempt, if Gross Total Income (before including the travel expenditure) of the employee, does not exceed Rs. 2,00,000."]
["C","Deduction from salary"]
["16(ia)","Standard Deduction",null,"Rs. 50,000 or the amount of salary, whichever is lower (Any salaried person & pensioners)"]
["16 (ii)","Entertainment Allowance received by the Government employees (Fully taxable in case of other employees)",null,"Least of the following is exempt from tax:"]
[null,null,null,"a) Rs 5,000"]
[null,null,null,"b) 1/5th of salary (excluding any allowance, benefits or other perquisite)"]
[null,null,null,"c) Actual entertainment allowance received"]
["16(iii)","Employment Tax/Professional Tax.",null,"Amount actually paid during the year. However, if professional tax is paid by the employer on behalf of its employee than it is first included in the salary of the employee as a perquisite and then same amount is allowed as deduction."]
["D.","Retirement Benefits"]
[":","Leave Encashment"]
["10(10AA)","Encashment of unutilized earned leave at the time of retirement of Government employees",null,"Fully Exempt"]
["10(10AA)","Encashment of unutilized earned leave at the time of retirement of other employees (not being a Government employee)",null,"Least of the following shall be exempt from tax:"]
[null,null,null,"a) Amount actually received"]
[null,null,null,"b) Unutilized earned leave* X Average monthly salary"]
[null,null,null,"c) 10 months Average Salary**"]
[null,null,null,"d) Rs. 3,00,000"]
[null,null,null,"* While computing unutilized earned leave, earned leave entitlements cannot exceed 30 days for each completed year of service rendered to the current employer"]
[null,null,null,"** Average salary = Average Salary*** of last 10 months immediately preceding the retirement"]
[null,null,null,"***Salary = Basic Pay + DA (to the extent it forms part of retirement benefits)+ turnover based commission"]
[":","Retrenchment Compensation"]
["10(10B)","Retrenchment Compensation received by a workman under the Industrial Dispute Act, 1947 (Subject to certain conditions).",null,"Least of the following shall be exempt from tax:"]
[null,null,null,"a) Amount calculated as per section 25F(b)of the Industrial Disputes Act, 1947;"]
[null,null,null,"b) Rs. 5,00,000; or"]
[null,null,null,"c) Amount actually received"]
[null,null,null,"Note:"]
[null,null,null,"i. Relief under Section 89(1) is available"]
[null,null,null,"ii. 15 days average pay for each completed year of continuous service or any part thereof in excess of 6 months is to be adopted under section 25F(b) of the Industrial Disputes Act,1947"]
[":","Gratuity"]
["10(10)(i)","Gratuity received by Government Employees (Other than employees of statutory corporations)",null,"Fully Exempt"]
["10(10)(ii)","Death -cum-Retirement Gratuity received by other employees who are covered under Gratuity Act, 1972 (other than Government employee) (Subject to certain conditions).",null,"Least of following amount is exempt from tax:"]
[null,null,null," 1. (*15/26) X Last drawn salary** X completed year of service or part thereof in excess of 6 months."]
[null,null,null," 2. Rs. 20,00,000"]
[null,null,null," 3. Gratuity actually received."]
[null,null,null,"*7 days in case of employee of seasonal establishment."]
[null,null,null,"** Salary = Last drawn salary including DA but excluding any bonus, commission, HRA, overtime and any other allowance, benefits or perquisite"]
["10(10)(iii)","Death -cum-Retirement Gratuity received by other employees who are not covered under Gratuity Act, 1972 (other than Government employee) (Subject to certain conditions).",null,"Least of following amount is exempt from tax:"]
[null,null,null,"1. Half month’s Average Salary* X Completed years of service"]
[null,null,null,"2. Rs. 20,00,000"]
[null,null,null,"3. Gratuity actually received."]
[null,null,null,"*Average salary = Average Salary of last 10 months immediately preceding the month of retirement"]
[null,null,null,"** Salary = Basic Pay + DA (to the extent it forms part of retirement benefits)+ turnover based commission"]
[":","Pension"]
[null,"Pension received from United Nation Organization by the employee of his family members",null,"Fully Exempt"]
["10(10A)(i)","Commuted Pension received by an employee of Central Government, State Government, Local Authority Employees and Statutory Corporation",null,"Fully Exempt"]
["10(10A)(ii)","Commuted Pension received by other employees who also receive gratuity",null,"1/3 of full value of commuted pension will be exempt from tax"]
["10(10A)(iii)","Commuted Pension received by other employees who do not receive any gratuity",null,"1/2 of full value of commuted pension will be exempt from tax"]
["10(19)","Family Pension received by the family members of Armed Forces",null,"Fully Exempt"]
["57(iia)","Family pension received by family members in any other case",null,"33.33% of Family Pension subject to maximum of Rs. 15,000 shall be exempt from tax"]
[null,"Voluntary Retirement"]
["10(10C)","Amount received on Voluntary Retirement or Voluntary Separation (Subject to certain conditions)",null,"Least of the following is exempt from tax:"]
[null,null,null,"1) Actual amount received as per the guidelines i.e. least of the following"]
[null,null,null,"a) 3 months salary for each completed year of services"]
[null,null,null,"b) Salary at the time of retirement X No. of months of services left for retirement; or"]
[null,null,null,"2) Rs. 5,00,000"]
[":","Provident Fund"]
[null,"Employee’s Provident Fund",null,"For taxability of contribution made to various employee’s provident fund and interest arising thereon "]
[":","National Pension System (NPS)"]
["10(12A)/\n10(12B)","National Pension System",null,"Any payment from the National Pension System Trust to an assessee on closure of his account or on his opting out of the pension scheme referred to in section 80CCD, to the extent it does not exceed 40% of the total amount payable to him at the time of such closure or his opting out of the scheme."]
[null,null,null,"Note: Partial withdrawal from NPS shall be exempt to the extent of 25% of amount of contributions made by the employee."]
[":","Arrear of Salary and relief under section 89(1)"]
[15,"Arrear of salary and advance salary",null,"Taxable in the year of receipt. However relief under section 89 is available"]
[89,"Relief under Section 89",null,"If an individual receives any portion of his salary in arrears or in advance or receives profits in lieu of salary, he can claim relief as per provisions of section 89 read with rule 21A"]
["F.","Other Benefits"]
["-","Lump-sum payment made gratuitously or by way of compensation or otherwise to widow or other legal heirs of an employee who dies while still in active service [Circular No. 573, dated 21-08-1990]",null,"Fully exempt in the hands of widow or other legal heirs of employee"]
["-","Ex-gratia payment to a person (or legal heirs) by Central or State Government, Local Authority or Public Sector Undertaking consequent upon injury to the person or death of family member while on duty [Circular No. 776, dated 08-06-1999]",null,"Fully exempt in the hands of individual or legal heirs"]
["-","Salary received from United Nation Organization [Circular No. 293, dated 10-02-1981]",null,"Fully exempt"]
["10(6)(ii)","Salary received by foreign national as an officials of an embassy, high commission, legation, consulate or trade representation of a foreign state",null,"Fully exempt if corresponding official in that foreign country enjoys a similar exemption"]
["10(6)(vi)","Remuneration received by non-resident foreign citizen as an employee of a foreign enterprise for services rendered in India, if:",null,"Fully exempt"]
[null,"(a)"," Foreign enterprise is not engaged in any trade or business in India"]
[null,"(b)"," His stay in India does not exceed in aggregate a period of 90 days in such previous year"]
[null,"(c )"," Such remuneration is not liable to deducted from the income of employer chargeable under this Act"]
["10(6)(viii)","Salary received by a non-resident foreign national for services rendered in connection with his employment on a foreign ship if his total stay in India does not exceed 90 days in the previous year.",null,"Fully exempt"]
["-","Salary and allowances received by a teacher / professor from SAARC member state (Subject to certain conditions).",null,"Fully exempt"]
[2," Educational Facilities"]
["Taxable only in the hands of specified employees"]
["Facility extended to",null,"Value of perquisite"]
[null,null,"Provided in the school owned by the employer","Provided in any other school"]
["Children",null,"Cost of such education in similar school less Rs. 1,000 per month per child (irrespective of numbers of children) less amount recovered from employee","Amount incurred less amount recovered from employee (an exemption of Rs. 1,000 per month per child is allowed)"]
["Other family member",null,"Cost of such education in similar school less amount recovered from employee","Cost of such education incurred"]
[2.1,"Other Educational Facilities"]
["Particulars",null,null,"Taxable Value of Perquisites"]
["Reimbursement of school fees of children or family member of employees",null,null,"Fully taxable"]
["Free educational facilities/ training of employees",null,null,"Fully exempt"]
[3," Employees Provident Fund"]
["Tax treatment in respect of contributions made to and payment from various provident funds are summarized in the table given below:"]
["Statutory provident fund"]
["Employers contribution to provident fund",null,null,"Fully Exempt"]
["Deduction under section 80C on employees contribution",null,null,"Available"]
["Interest credited to provident fund",null,null,"Fully Exempt"]
["Payment received at the time of retirement or termination of service",null,null,"Fully Exempt"]
["Recognized provident fund"]
["Employers contribution to provident fund",null,null,"Exempt only to the extent of 12% of salary*"]
["Deduction under section 80C on employees contribution",null,null,"Available"]
["Interest credited to provident fund",null,null,"Exempt only to the extent rate of interest does not exceed 9.5%"]
["Payment received at the time of retirement or termination of service",null,null,"Fully Exempt (Subject to certain conditions and circumstances)"]
["Unrecognized provident fund"]
["Employers contribution to provident fund",null,null,"Fully Exempt"]
["Deduction under section 80C on employees contribution",null,null,"Not Available"]
["Interest credited to provident fund",null,null,"Fully Exempt"]
["Payment received at the time of retirement or termination of service",null,null,"Fully Taxable (except employee’s contribution)"]
["Public provident fund"]
["Employers contribution to provident fund",null,null,"-"]
["Deduction under section 80C on employees contribution",null,null,"Available"]
["Interest credited to provident fund",null,null,"Fully Exempt"]
["Payment received at the time of retirement or termination of service",null,null,"Fully Exempt"]
["Key points"]
["* Salary = Basic Pay + Dearness Allowance (to the extent it forms part of retirement benefits) + turnover based commission"]
["Payment from recognized provident fund shall be exempt in the hands of employees in following circumstances:"]
["(a)","If employee has rendered continue service with his employer (including previous employer, when PF account is transferred to current employer) for a period of 5 years or more"]
[]
["(b)"," If employee has been terminated because of certain reasons which are beyond his control (ill health, discontinuation of business of employer, etc.)"]
[]
[3," Specified Employee"]
["The following employees are deemed as specified employees:"]
[" 1) ","A director-employee"]
[" 2)"," An employee who has substantial interest (i.e. beneficial owner of equity shares carrying 20% or more voting power) in the employer-company"]
[" 3)"," An employee whose monetary income* under the salary exceeds Rs.50,000"]
[null,"*Monetary Income means Income chargeable under the salary but excluding perquisite value of all non-monetary perquisites"]

{"sheet":"house property","index":16,"n_rows":135,"n_cols":13,"rows_kept":135,"cut":false,"hidden":false,"merged":[[123,8,124,13],[125,7,128,7],[125,8,128,13],[129,7,133,7],[129,8,133,13],[134,7,139,7],[134,8,139,13],[108,1,108,13],[109,0,111,13],[112,1,112,13],[113,0,113,6],[113,7,113,13],[114,0,139,6],[114,7,117,13],[118,7,122,7],[118,8,122,13],[123,7,124,7],[100,0,107,0],[100,1,100,13],[101,1,102,13],[103,2,103,13],[104,2,104,13],[105,2,105,13],[106,1,107,1],[106,2,107,13],[90,0,92,0],[90,1,92,3],[90,4,92,13],[93,1,93,13],[94,0,98,13],[99,1,99,13],[79,9,83,13],[84,0,86,0],[84,1,86,3],[84,4,86,13],[87,0,89,0],[87,1,89,3],[87,4,89,13],[79,0,83,0],[79,1,83,3],[79,4,83,5],[79,6,83,6],[79,7,83,7],[79,8,83,8],[71,9,73,13],[74,0,78,0],[74,1,78,3],[74,4,78,5],[74,6,78,6],[74,7,78,7],[74,8,78,8],[74,9,78,13],[71,0,73,0],[71,1,73,3],[71,4,73,5],[71,6,73,6],[71,7,73,7],[71,8,73,8],[63,0,64,0],[63,1,64,13],[65,1,65,13],[66,0,70,0],[66,1,70,3],[66,4,70,5],[66,6,70,6],[66,7,70,7],[66,8,70,8],[66,9,70,13],[55,1,55,13],[56,0,58,13],[59,1,59,13],[60,1,60,13],[61,1,61,13],[62,1,62,13],[47,0,48,13],[49,1,49,13],[50,1,50,13],[51,1,51,13],[52,1,52,13],[53,0,54,0],[53,1,54,13],[40,1,40,11],[40,12,40,13],[41,0,45,0],[41,1,43,13],[44,1,45,13],[46,1,46,13],[34,1,34,11],[35,2,35,11],[36,1,37,1],[36,2,37,11],[38,1,39,1],[38,2,39,11],[25,0,39,0],[25,1,25,11],[25,12,25,13],[26,1,27,1],[26,2,27,11],[26,12,39,13],[28,1,31,1],[28,2,31,11],[32,1,33,1],[32,2,33,11],[21,2,21,11],[22,1,22,11],[22,12,22,13],[23,0,24,0],[23,1,23,11],[23,12,23,13],[24,1,24,11],[24,12,24,13],[13,2,15,11],[13,12,15,13],[16,2,16,11],[16,12,16,13],[17,0,21,0],[17,1,17,11],[17,12,17,13],[18,1,19,11],[18,12,21,13],[20,2,20,11],[8,1,8,13],[9,0,9,13],[10,1,10,11],[10,12,10,13],[11,0,16,0],[11,1,11,11],[11,12,11,13],[12,1,12,11],[12,12,12,13],[13,1,15,1],[2,1,2,13],[3,1,3,13],[4,0,4,13],[5,1,5,13],[6,1,6,13],[7,1,7,13]]}
[null,null,null,null,null,null,null,null,null,null,null,"Home"]
[]
["II."," Income under the House Properties"]
["A"," Basis of Charge [Section 22]:"]
["Income from house property shall be taxable under this head if following conditions are satisfied:"]
["(a)","The house property should consist of any building or land appurtenant thereto;"]
["(b)","The taxpayer should be the owner of the property;"]
["(c )","The house property should not be used for the purpose of business or profession carried on by the taxpayer."]
["B"," Computation of income from house property:"]
["Income from a house property shall be determined in the following manner:"]
["S.N.","Particulars",null,null,null,null,null,null,null,null,null,null,"Amount"]
[1,"Gross Annual value [Sec. 23(1)]  ",null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(M14:N17)","v":18000}]
[null,"(The Gross Annual Value of the house property shall be higher of following:"]
[null,"(a)","Expected rent, i.e., the sum for which the property might reasonably be expected to be let out from year to year. Expected rent shall be higher of municipal valuation or fair rent of the property, subject to maximum of standard rent;",null,null,null,null,null,null,null,null,null,15000]
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[null,"(b) ","Rent actually received or receivable after excluding unrealized rent but before deducting loss due to vacancy",null,null,null,null,null,null,null,null,null,18000]
[2,"Less: Municipal Taxes",null,null,null,null,null,null,null,null,null,null,500]
[null,"Municipal taxes including service-taxes levied by any local authority in respect of house property is allowed as deduction, if:"]
[]
[null,"(a)","Taxes are borne by the owner; and"]
[null,"(b) ","Taxes are actually paid by him during the year."]
[3,"Net Annual Value",null,null,null,null,null,null,null,null,null,null,{"$f":"M12-M18","v":17500}]
[4,"Less: Standard deduction at 30% [Section 24(a)]",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(M23>0,ROUND(M23*0.3,0),0)","v":5250}]
[null,"30% of net annual value of the house property is allowed as deduction if property is let-out during the previous year."]
[5,"Less: Interest on borrowed capital [Section 24(b)]",null,null,null,null,null,null,null,null,null,null,45000]
[null,"(a)","In respect of let-out property, actual interest incurred on capital borrowed for the purpose of acquisition, construction, repairing, re-construction shall be allowed as deduction"]
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[null,"(b)","In respect of self-occupied residential house property, interest incurred on capital borrowed for the purpose of acquisition or construction of house property shall be allowed as deduction up to Rs. 2 lakhs. The deduction shall be allowed if capital is borrowed on or after 01-04-1999 and acquisition or construction of house property is completed within 5 years."]
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[null,"(c )"," In respect of self-occupied residential house property, interest incurred on capital borrowed for the purpose of reconstruction, repairs or renewals of a house property shall be allowed as deduction up to Rs. 30,000."]
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[null,"* Deduction for interest on borrowed capital shall be limited to Rs. 30,000 in following circumstances:"]
[null,"(a)","If capital is borrowed before 01-04-1999 for the purpose of purchase or construction of a house property;"]
[null,"(b)"," If capital is borrowed on or after 01-04-1999 for the purpose of re-construction, repairs or renewals of a house property;"]
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[null,"(c )"," If capital is borrowed on or after 01-04-1999 but construction of house property is not completed within five years from end of the previous year in which capital was borrowed."]
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[6,"Income from house property",null,null,null,null,null,null,null,null,null,null,{"$f":"M23-M24-M26","v":-32750}]
[":","With effect from Assessment Year 2020-21, deduction for interest paid or payable on borrowed capital shall be allowed in respect of two self-occupied house properties. However, the aggregate amount of deduction under this provision shall remain same i.e., Rs. 30,000 or Rs. 2,00,000, as the case may be."]
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[null,"* Any interest pertaining to the period prior to the year of acquisition/ construction of the house property shall be allowed as deduction in five equal installments, beginning with the year in which the property was acquired/ constructed."]
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["C-1"," Deduction for interest on housing loan [Section 80EE]"]
["Deduction of up to Rs 50,000 shall be allowed to an Individual for interest payable on loan taken for the purpose of acquisition of a house property subject to following conditions:"]
[]
["(a)"," Loan has been sanctioned by Financial institution during the financial year 2016-17;"]
["(b)","The amount of loan sanctioned does not exceed Rs 35,00,000;"]
["(c )","  The value of residential property does not exceed Rs 50,00,000;"]
["(d)"," The assessee does not own any residential house property on the date of sanction of loan;"]
["(e)","  Where deduction has been allowed under this section, no deduction shall be allowed in respect of such interest under any other provision."]
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["C-2"," Deduction for interest paid on housing loan taken for affordable housing [Section 80EEA]"]
["With an objective to provide an impetus to the ‘Housing for all’ initiative of the Government and to enable the home buyer to have low-cost funds at his disposal, the Finance (No. 2) Act, 2019 has inserted a new Section 80EEA under the Income-tax Act for those individuals who are not eligible to claim deduction under Section 80EE. An individual can claim deduction of up to Rs. 150,000 under section 80EEA subject to following conditions:"]
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["(a)"," Loan should be sanctioned by the financial institution during the period beginning on 01-04-2019 and ending on the 31-03-2020"]
["(b)","Stamp duty value of residential house property should not exceed Rs. 45 lakhs"]
["(c )","The assessee should not own any residential house property on the date of sanction of loan"]
["(d)","The assessee should not be eligible to claim deduction under Section 80EE."]
[null,"Hence, an individual who does not meet the criteria of section 80EE shall now be eligible to claim deduction under section 80EEA of up to Rs. 150,000 in addition to deduction under section 24(b). This deduction is available from Assessment Year 2020-21."]
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[":","Computation of Income from House Property"]
["S. No.","Property Type",null,null,"Gross Annual Value of the property",null,"Deduction for municipal taxes","Net Annual Value of the property","Standard Deduction","Interest on borrowed capital"]
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[1,"Self-occupied house property/properties",null,null,"Nil",null,"Nil","Nil","Nil","Deduction for interest on borrowed capital is allowed up to Rs. 30,000 or Rs. 2,00,000, as the case may be."]
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[2,"House property could not be occupied by the owner due to employment or business carried on at any other place",null,null,"Nil",null,"Nil","Nil","Nil","Deduction for interest on borrowed capital is allowed up to Rs. 30,000 or Rs. 2,00,000, as the case may be."]
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[3,"Let out property",null,null,"To be computed as per provisions of Section 23(1)",null,"Allowed on actual payment basis","Gross annual value lessMunicipal taxes","30% of Net Annual Value","Entire amount of interest paid or payable on borrowed capital shall be allowed as deduction. Pre-construction interest shall be allowed as deduction in 5 annual equal installments (Subject to certain conditions)."]
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[4,"More than two-self occupied properties",null,null,"Only two properties selected by the taxpayer will be considered as self-occupied house properties and all other properties shall be deemed to be let-out for the purpose of computation of income under the head house property."]
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[5,"Self-occupied property/properties let-out for the part of the year",null,null,"The house will be taken as let-out property and no concession shall be available for the duration during which the property was self-occupied."]
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[6,"One part of the property is let-out and other part is used for self-occupied purposes",null,null,"Each part of the property shall be considered as separate property and income will be computed accordingly"]
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["D "," Composite Rent:"]
["If letting out of building along with movable assets i.e., machinery, plan, furniture or fixtures, etc. forms part of a single transaction and are inseparable, the composite rent shall be taxable under the head “Profits and gains from business or profession” or “Income from other sources”, as the case may be. On the other hand, if the letting out of building is separable from letting of other assets, then income from letting out of building shall be taxable under the head “Income from house property” and income from letting out of other assets shall be taxable under the head “Profits and gains from business or profession” or “Income from other sources”, as the case may be."]
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["E","Treatment of unrealized rent and arrears of rent [Explanation to section 23(1)]"]
[null,"Deduction for unrealized rent:"]
[null,"Unrealized rent is that portion of rental income which the owner could not realize from the tenant. Unrealized rent is allowed to be deducted from actual rent received or receivable only if the following conditions are satisfied:"]
[]
[null,"(a)"," The tenancy is bona fide;"]
[null,"(b)","The defaulting tenant has vacated, or steps have been taken to compel him to vacate the property;"]
[null,"(c )","The defaulting tenant is not in occupation of any other property of the assessee;"]
[null,"(d)"," The taxpayer has taken all reasonable steps to institute legal proceedings for the recovery of the unpaid rent or satisfies the Assessing Officer that legal proceedings would be useless."]
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["F ","Arrears of rent or recovery of unrealized rent [Section 25A]"]
["Amount received in respect of arrears of rent or any subsequent recovery of unrealized rent shall be deemed to be the income of taxpayer under the head \"Income from house property\" in the year in which such rent is realized or received (whether or not the assessee is the owner of that property in that year). Further, 30% of such rent shall be allowed as deduction."]
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["G ","Co-owner and Deemed Owner"]
["Property owned by co-owners [Section 26]:",null,null,null,null,null,null,"Deemed owner [Section 27]:"]
["If house property is owned by co-owners and their share in house property is definite and ascertainable than the income of such house property will be assessed in the hands of each co-owner separately. For the purpose of computing income from house property, the annual value of the property will be taken in proportion to their share in the property. In such a case, each co-owner shall be entitled to claim benefit of self-occupied house property in respect of their share in the property (subject to prescribed conditions). However, where the shares of co-owners are not definite, the income of the property shall be assessed as that of an Association of persons.",null,null,null,null,null,null,"Income from house property is taxable in the hands of its owner. However, in the following cases, legal owner is not considered as the real owner of the property and someone else is considered as the deemed owner of the property to pay tax on income earned from such house property:"]
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[null,null,null,null,null,null,null,1," An individual, who transfers otherwise than for adequate consideration any house property to his or her spouse, not being a transfer in connection with an agreement to live apart, or to a minor child not being a married daughter, shall be deemed to be the owner of the house property so transferred;"]
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[null,null,null,null,null,null,null,2,"The holder of an impartible estate shall be deemed to be the individual owner of all the properties comprised in the estate;"]
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[null,null,null,null,null,null,null,3,"A member of a co-operative society, company or other association of persons to whom a building or part thereof is allotted or leased under a house building scheme shall be deemed to be the owner of that building or part thereof;"]
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[null,null,null,null,null,null,null,4," A person who is allowed to take or retain possession of any building or part thereof in part performance of a contract of the nature referred to in Section 53A of the Transfer of Property Act, 1882 shall be deemed to be the owner of that building or part thereof;"]
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[null,null,null,null,null,null,null,5,"A person who acquires any rights (excluding any rights by way of a lease from month to month or for a period not exceeding one year) in or with respect to any building or part thereof, by virtue of any such transaction as is referred to in section 269UA(f), shall be deemed to be the owner of that building or part thereof."]

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[null,null,null,null,null,null,null,null,null,"Home"]
[]
["IV. ","Income under the Capital Gains"]
["A","Chargeability:"]
["Capital gains shall be chargeable to tax if following conditions are satisfied:"]
["a) ","There should be a capital asset. In other words, the asset transferred should be a capital asset on the date of transfer;"]
["b) ","It should be transferred by the taxpayer during the previous year;"]
["c) ","There should be profits or gain as a result of transfer."]
["B"," Meaning of Capital Asset [Sec 2(14)]"]
["Capital Asset is defined to include:"]
["a) ","Any kind of property held by an assessee, whether or not connected with business or profession of the assessee."]
["b) ","Any securities held by a FII which has invested in such securities in accordance with the regulations made under the SEBI Act, 1992."]
[null,"However, the term ‘capital asset’ shall exclude the following:"]
[null,"a) ","Stock-in-trade, consumable stores, raw materials held for the purpose of business or profession;"]
[null,"b) ","Movable property held for personal use of taxpayer or for any member of his family dependent upon him. However, jewellery, costly stones, and ornaments made of silver, gold, platinum or any other precious metal, archaeological collections, drawings, paintings, sculptures or any work of art shall be considered as capital asset even if used for personal purposes;"]
[]
[]
[]
[null,"c) ","Specified Gold Bonds and Special Bearer Bonds;"]
[null,"d) ","Agricultural Land in India, not being a land situated:"]
[null,null,"a. ","Within jurisdiction of municipality, notified area committee, town area committee, cantonment board and which has a population not less than 10,000;"]
[]
[null,null,"b. ","Within range of following distance measured aerially from the local limits of any municipality or cantonment board:"]
[]
[null,null,"i. ","not being more than 2 KMs, if population of such area is more than 10,000 but not exceeding 1 lakh;"]
[null,null,"ii. ","not being more than 6 KMs , if population of such area is more than 1 lakh but not exceeding 10 lakhs; or"]
[null,null,"iii. ","not being more than 8 KMs , if population of such area is more than 10 lakhs."]
[null," e)  ","Deposit certificates issued under the Gold Monetisation Scheme, 2015"]
["C","Type of Capital Assets"]
["(A) Short Term Capital Asset",null,null,null,null,null,null,"(B). Long Term Capital Asset"]
["Capital asset held for not more than 36 months immediately prior to the date of transfer shall be deemed as short-term capital asset. However, following assets held for not more than 12 months shall be treated as short-term capital assets:",null,null,null,null,null,null,"Capital Asset that held for more than 36 months or 24 months or 12 months, as the case may be, immediately preceding the date of transfer is treated as long-term capital asset."]
[]
[]
["a) ","Equity or preference shares in a company which are listed in any recognized stock exchange in India;"]
[]
["b) ","Other listed securities;"]
["c)"," Units of UTI;"]
["d) ","Units of equity oriented funds; or"]
["e) ","Zero Coupon Bonds."]
["Note: ","Unlisted shares and immovable property (being land or building or both) held for not more than 24 months immediately prior to the date of transfer shall be treated as short-term capital asset."]
[]
[]
["D ","Period of Holding"]
["The period of holding shall be determined as follows:"]
["Different situations",null,null,null,null,"How to calculate the period of holding"]
["Shares held in a company in liquidation",null,null,null,null,"The period subsequent to the date on which the company goes into liquidation shall be excluded."]
[]
["Capital asset which becomes the property of the assessee in the circumstances mentioned in section 49(1) read with section 47 [i.e., when an asset is acquired by gift, will, succession, inheritance or the asset is required at the time of partition of family or under a revocable or irrevocable trust or under amalgamation, etc.]",null,null,null,null,"The period for which the asset was held by the previous owner should be included (cost of acquisition in this case shall be computed in the manner provided in Para -------)"]
[]
[]
[]
[]
[]
["Allotment of shares in amalgamated Indian company in lieu shares held in amalgamating company",null,null,null,null,"The period of holding shall be computed from the date of acquisition of shares in the amalgamating company."]
[]
["Right shares",null,null,null,null,"The period of holding shall be computed from the date of allotment of right shares."]
[]
["Right entitlement",null,null,null,null,"The period of holding will be considered from the date of offer to subscribe to shares to the date when such right entitlement is renounced by the person."]
[]
[]
["Bonus shares",null,null,null,null,"The period of holding shall be computed from the date of allotment of bonus shares."]
[]
["Issue of shares by the resulting company in a scheme of demerger to the shareholders of the demerged company",null,null,null,null,"The period of holding shall be computed from the date of acquisition of shares in the demerged company."]
[]
["Membership right held by a member of recognised stock exchange",null,null,null,null,"In case of shares as well as trading/clearing rights, the period for which the person was a member of the stock exchange immediately prior to such demutualization/corporatization shall be included."]
[]
["Flat in a co-operative society",null,null,null,null,"The period of holding shall be computed from the date of allotment of shares in the society."]
[]
["Sweat equity shares allotted by employer",null,null,null,null,"The period of holding shall be reckoned from the date of allotment or transfer of such equity shares (applicable from the assessment year 2008-09)"]
[]
["Unit of a business trust [allotted pursuant to transfer of shares as referred to in section 47(xvii)]",null,null,null,null,"The period of holding shall include the period for which shares were held by the assessee."]
[]
["Conversion of preference shares into equity shares",null,null,null,null,"The period of holding of equity shares shall include the period for which preference shares were held by the assessee"]
[]
["Units allotted to an assessee pursuant to consolidation of two or more scheme of a mutual fund as referred to in Section 47(xviii)",null,null,null,null,"The period of holding of such units shall include the period for which the unit or units in the consolidating scheme of the mutual fund were held by the assessee."]
[]
["Shares in a company acquired by the non-resident assessee on redemption of Global Depository Receipts referred to in Section 115AC(1)(b)",null,null,null,null,"The period of holding of such shares shall be reckoned from the date on which a request for such redemption was made."]
[]
["Transactions in shares and securities not given above:"]
[" 1) "," Date of purchase (through stock exchanges) of shares and Securities",null,null,null," a)  ","Date of purchase by broker on behalf of investor."]
[]
[" 2)  ","Date of transfer (through stock exchanges) of shares and securities",null,null,null," b)  ","Date of broker's note provided such transactions are followed up by delivery of shares and also the transfer deeds."]
[]
[]
["3)  ","Date of purchase/transfer of shares and securities (transaction taken place directly between parties and not through stock exchanges)",null,null,null," c)  ","Date of contract of sale as declared by parties provided it is followed up by actual delivery of shares and the transfer deeds."]
[]
[]
[" 4)  ","Date of purchase/sale of shares and securities purchased in several lots at different points of time but delivery taken subsequently and sold in parts",null,null,null," d)  ","The FIFO method shall be adopted to reckon the period of the holding of the security, in cases where the dates of purchase and sale cannot be correlated through specific number of scrips."]
[]
[]
[]
[" 5) "," Transfer of a security by a depository (i.e., demat account)",null,null,null," e)  ","The period of holding shall be determined on the basis of the first-in-first-out method."]
[]
["Conversion of stock-in-trade into capital asset",null,null,null,null,"The period of holding of such converted asset shall be reckoned from the date of conversion."]
[]
["E","Meaning of Transfer [Section 2(47)]"]
["\"Transfer”, in relation to a capital asset, includes:"]
["(i) ","Sale, exchange or relinquishment of the asset;"]
["(ii) ","Extinguishment of any rights in relation to a capital asset;"]
["(iii) ","Compulsory acquisition of an asset;"]
["(iv) ","Conversion of capital asset into stock-in-trade;"]
["(v) ","Maturity or redemption of a zero coupon bond;"]
["(vi) ","Allowing possession of immovable properties to the buyer in part performance of the contract;"]
["(vii) ","Any transaction which has the effect of transferring an (or enabling the enjoyment of) immovable property; or"]
["(viii) ","Disposing of or parting with an asset or any interest therein or creating any interest in any asset in any manner whatsoever."]
["F ","Transactions which are not regarded as transfer [Section 47]"]
["Following transactions shall not be regarded as transfer (subject to certain condition). Hence, following transaction shall not be charged to capital gains:"]
[]
["Section","Particulars"]
["46(1)","Distribution of asset in kind by a company to its shareholders at the time of liquidation"]
["47(i)","Distribution of capital asset on total or partial partition of HUF"]
["47(iii)","Transfer of capital asset under a gift or will or an irrevocable trust"]
["47(iv)","Transfer of capital asset by a company to its wholly owned subsidiary company"]
["47(v)","Transfer of a capital asset by a wholly owned subsidiary company to its holding company"]
["47(vi)","Transfer of capital assets in a scheme of amalgamation"]
["47(via)","Transfer of shares in an Indian company held by a foreign company to another foreign company under a scheme of amalgamation of the two foreign companies"]
[]
["47(viab)","Transfer of share of a foreign company (which derives, directly or indirectly, its value substantially from the share or shares of an Indian company) held by a foreign company to another foreign company under a scheme of amalgamation (subject to conditions)"]
[]
["47(viaa)","Transfer of capital assets in a scheme of amalgamation of a banking company with a banking institution"]
["47(vib)","Transfer of capital assets by the demerged company to the resulting company in a demerger"]
["47(vic)","Transfer of shares held in an Indian company by a demerged foreign company to the resulting foreign company"]
["47(vica)","Any transfer of a capital asset by the predecessor co-operative bank to the successor co-operative bank in a business reorganization."]
["47(vicb)","Any transfer of capital asset (being shares) held by a shareholder in the predecessor co-operative bank if the transfer is made in consideration of the allotment to him of any shares in the successor co-operative bank in a scheme of business reorganization"]
[]
["47(vicc)","Transfer of share of a foreign company (which derives, directly or indirectly, its value substantially from the share or shares of an Indian company) held by a demerged foreign company to resulting foreign company in case of demerger (subject to conditions)"]
[]
["47(vid)","Transfer or issue of shares by the resulting company to the shareholders of the demerged company in a scheme of demerger"]
["47(vii)","Allotment of shares in amalgamated company in lieu of shares held in amalgamating company"]
["47(viia)","Transfer of capital assets (being foreign currency convertible bonds or GDR) by a non-resident to another non-resident"]
["47(viiaa)","Any transfer made outside India, of a capital asset (being rupee denominated bond of an Indian company issued outside India) by a non-resident to another non-resident"]
[]
["47(viiab)","Any transfer of following capital assets by a non-resident on a recognised stock exchange located in any International Financial Services Centre:"]
[]
[null," a)  Bond or GDR"]
[null," b)  Rupee Denominated Bond of an Indian Co."]
[null," c)  Derivative"]
["47(viib)","Transfer of capital assets (being a Government security carrying periodic payment of interest) outside India through an intermediary dealing in settlement of securities by a non-resident to another non- resident"]
[]
["47(viic)","Redemption of capital asset being sovereign gold bond issued by RBI under the Sovereign Gold Bond Scheme, 2015"]
["47(ix)","Transfer of a capital asset (being work of art, manuscript, painting, etc.) to Government, University, National museum, etc."]
["47(x)","Transfer by way of conversion of bonds or debentures into shares"]
["47(xa)","Transfer by way of conversion of bonds [as referred to in section 115AC(1)(a)] into shares or debentures of any company"]
["47(xb)","Any transfer by way of conversion of preference shares into equity shares"]
["47(xi)","Transfer by way of exchange of a capital asset being membership of a recognized stock exchange for shares of a company"]
["47(xii)","Transfer of land by a sick industrial company which is managed by its workers’ co-operative"]
["47(xiii)","Transfer of a capital asset by a firm to a company in the case of conversion of firm into company"]
["47(xiiia)","Transfer of a capital asset being a membership right held by a member of a recognized stock exchange in India"]
["47(xiiib)","Transfer of a capital asset by a private company or unlisted public company to an LLP, or any transfer of shares held in the company by a shareholder, in the case of conversion of company into LLP"]
[]
["47(xiv)","Transfer of a capital asset to a company in the case of conversion of proprietary concern into a company"]
["47(xv)","Transfer involved in a scheme of lending of securities"]
["47(xvi)","Transfer of a capital asset in a transaction of reverse mortgage made under a scheme notified by the Government"]
["47(xvii)","Transfer of a capital asset (being share of a special purpose vehicle) to a business trust in exchange of units allotted by that trust to the transferor"]
[]
["47(xviii)","Transfer of units of a mutual fund pursuant to consolidation of two or more schemes of equity oriented mutual fund or of two or more schemes of a mutual fund other than equity oriented mutual fund"]
[]
["47(xix)","Transfer of units of a mutual fund from one plan to another pursuant to consolidation of plans within scheme of mutual funds."]
["G","Computation of capital Gain:"]
["Computation of capital gain depends upon the nature of the capital asset transferred during the previous year, vis-à-vis, short-term capital asset, long-term capital asset or depreciable asset. Capital gain arising on transfer of short-term capital asset or depreciable asset is considered as short-term capital gain, whereas transfer of long-term capital asset gives rise to long-term capital gain."]
[]
[]
["The capital gains on transfer of capital asset shall be computed in the following manner:"]
["Short-term capital assets",null,null,"Long-term capital assets",null,null,"Depreciable asset"]
["[Section 48]",null,null,"[Section 48]",null,null,"[Section 50]*"]
["Full value of consideration",null,null,"Full value of consideration",null,null,"WDV of block of asset at the beginning of previous year"]
["Less: Cost of acquisition of asset",null,null,"Less: Indexed Cost of acquisition \n(See Note 1)",null,null,"Add: Actual cost of assets falling within that block acquired during the year"]
[]
["Less: Cost of improvement",null,null,"Less: Indexed Cost of Improvement \n(See Note 1)",null,null,"Less: Full value of consideration of assets transferred during the year"]
[]
["Less: Expenditure incurred wholly and exclusively in connection with such transfer",null,null,"Less: Expenditure incurred wholly and exclusively in connection with such transfer",null,null,"Less: Expenditure incurred wholly and exclusively in connection with such transfer"]
[]
[null,null,null,"Note 1: ",null,null,"* Short-term capital gain or loss from sale of depreciable asset will arise only in the following two situations:"]
[null,null,null,"Indexed Cost of Acquisition and Improvement [Second Proviso to Section 48]"]
[]
[null,null,null,null,null,null,"a)"," When on last day of the previous year, WDV of the block of asset is nil; or"]
[null,null,null,"a) ","In case of transfer of long-term capital assets, indexed cost of acquisition and indexed cost of improvement shall be deducted from the full value of consideration;"]
[]
[null,null,null,null,null,null,"b) ","When on last day of the previous year, block ceases to exist."]
[]
[]
[]
[]
[null,null,null,"b) ","Indexed cost of acquisition and Indexed cost of improvement shall be computed with reference to Cost Inflation Index (‘CII’) in the following manner:"]
[]
[]
[]
[]
[]
[":","Indexed Cost of Acquisition =",null,null,"[(Cost of Acquisition) × (CII for the year of transfer)]"]
[null,null,null,null,"(CII for the year of acquisition or for the Financial Year 2001-02, whichever is later)"]
[]
[":","Indexed Cost of Improvement =",null,null,"[(Cost of Improvement) × (CII for the year of transfer)]"]
[null,null,null,null,"CII for the year of Improvement"]
["Note : ","The base year for computation of capital gains has been shifted from 1981 to 2001 with effect from assessment year 2018-19. Thus, if any capital asset (acquired before April 1, 2001) is transfered then assessee has an option to take its cost of acquisition either as fair market value as on April 1, 2001 or its actual cost."]
[]
[]
[null,"However, there are some cases where benefit of indexation is not available, which are as under:"]
["Section",null,"Capital Asset",null,null,null,null,"Transferor"]
["Third Proviso to Section 48",null,"Long-term capital gains arising from transfer of an equity share, or a unit of an equity oriented fund or a unit of a business trust as referred to in Section 112A.",null,null,null,null,"Any Person"]
[]
[]
["Fourth proviso to section 48",null,"Bonds or debentures.",null,null,null,null,"Any person"]
[null,null,"Note: ","However, indexation benefit is available on two type of bonds, namely,-"]
[]
[null,null,null,"  •  Capital indexed bonds (issued by the Government)"]
[null,null,null,"  •  Sovereign Gold Bond (issued by the RBI under the Sovereign Gold Bond Scheme, 2015)"]
[]
[112,null,"Capital gains arising from transfer of unlisted shares (which is taxable at concessional rate of 10%) as calculated without giving effect to first proviso to Section 48",null,null,null,null,"Non-resident"]
[]
["44AE",null,"Presumptive income from business of plying, hiring or leasing of goods carriage if assessee does not own more than 10 goods carriage.",null,null,null,null,"For Heavy Goods Vehicle:"]
[null,null,null,null,null,null,null,"Rs. 1,000 per ton of gross vehicle weight for every month or part of a month during which the heavy goods vehicle is owned by assessee."]
[]
[]
[null,null,null,null,null,null,null,"For Other Goods Vehicle:"]
[null,null,null,null,null,null,null,"Rs. 7,500 for every month or part of a month during which the goods carriage is owned by assessee."]
[]
["50A",null,"Depreciable asset (other than an asset used by a power generating unit eligible for depreciation on straight line basis)",null,null,null,null,"Any person"]
[]
["50B",null,"Undertaking/division transferred by way of slump sale as covered by section 50B",null,null,null,null,"Any person"]
[]
["115AB",null,"Units purchased in foreign currency as given in section 115AB",null,null,null,null,"Offshore fund"]
["115AC",null,"Global depository receipts (GDR) purchased in foreign currency as given in section 115AC",null,null,null,null,"Non-resident"]
[]
["115ACA",null,"Global depository receipts (GDR) purchased in foreign currency as given in section 115ACA",null,null,null,null,"Resident individual - employee"]
[]
["115AD",null,"Securities as given in section 115AD",null,null,null,null,"Foreign Institutional Investors"]
["CII in relation to a previous year means such index, as Central Government notifies on year to year basis. The Central Government has notified the following Cost Inflation Indexes"]
[]
[null,null,"Financial year","Cost Inflation Index",null,"Financial year","Cost Inflation Index"]
[null,null,"2001-02",100,null,"2011-12",184]
[null,null,"2002-03",105,null,"2012-13",200]
[null,null,"2003-04",109,null,"2013-14",220]
[null,null,"2004-05",113,null,"2014-15",240]
[null,null,"2005-06",117,null,"2015-16",254]
[null,null,"2006-07",122,null,"2016-17",264]
[null,null,"2007-08",129,null,"2017-18",272]
[null,null,"2008-09",137,null,"2018-19",280]
[null,null,"2009-10",148,null,"2019-20",289]
[null,null,"2010-11",167,null,"2019-20",300]
["H","Computation of capital gain in case of sale of shares or debentures of an Indian company purchased by a non-resident in foreign currency [ first proviso to section 48]"]
[]
["In such a case, capital gain shall be determined as under:-"]
["Full Value of Consideration (X)",null,null,"Find out sale consideration in Indian currency and convert it into same foreign currency, which was used to acquire the capital asset, at average exchange rate* on the date of transfer."]
[]
["Cost of acquisition (Y)",null,null,"Find out the cost of acquisition in Indian currency and convert it into foreign currency at average exchange rate on the date of acquisition."]
[]
["Expenditure on sale (Z)",null,null,"Find out the expenditure on transfer in Indian currency and convert it into same foreign currency at average exchange rate on the date of transfer (not on the date when expenditure is incurred)."]
[]
["Capital gain (X-Y-Z)",null,null,"The capital gains as computed in after reducing the cost of acquisition and expenditure from the full value of consideration shall be reconverted into Indian currency at buying rate** on the date of transfer."]
[]
[]
["* Average exchange rate means the average of the telegraphic transfer buying rate and telegraphic transfer selling rate of the foreign currency initially utilised in the purchase of capital asset."]
[]
["** Buying rate is the telegraphic transfer buying rate of such currency."]
["I "," Full Value of Consideration"]
["Full value of consideration is the consideration received or receivable by the transferor in lieu of assets, which he has transferred. Such consideration may be received in cash or in kind. If it is received in kind, then fair market value (‘FMV’) of such assets shall be taken as full value of consideration."]
[]
[]
["However, in the following cases “full value of the consideration” shall be determined on notional basis as per the relevant provisions of the Income-tax Act, 1961:"]
[]
["S. No.","Nature of transaction",null,null,null,"Section","Full Value of Consideration"]
[1,"Money or other asset received under any insurance from an insurer due to damage or destruction of a capital asset",null,null,null,"45(1A)","Value of money or the FMV of the asset (on the date of receipt)"]
[]
[2,"Conversion of capital asset into stock-in-trade",null,null,null,"45(2)","FMV of the capital asset on the date of conversion"]
[3,"Transfer of capital asset by a partner or member to firm or AOP/BOI, as the case may be, as his capital contribution",null,null,null,"45(3)","Amount recorded in the books of accounts of the firm or AOP/BOI as the value of the capital asset received as capital contribution"]
[]
[]
[4,"Distribution of capital asset by Firm or AOP/BOI to its partners or members, as the case may be, on its dissolution",null,null,null,"45(4)","FMV of such asset on the date of transfer"]
[]
[5,"Money or other assets received by share- holders at the time of liquidation of the company",null,null,null,"46(2)","Total money plus FMV of assets received on the date of distribution less amount assessed as deemed dividend undersection 2(22)(c)"]
[]
[6,"Buy-back of shares and other specified securities by a company",null,null,null,"46A","Consideration paid by company on buyback of shares or other securities would be deemed as full value of consideration. The difference between the cost of acquisition and buy-back price (full value of consideration) would be taxed as capital gain in the hands of the shareholder."]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,"Note: if shares are not listed on a recognized stock exchange, domestic companies would liable to pay additional tax at 20% under section 115QA on the distributed income (i.e. buy-back price as reduced by the amount received by the company for issue of such shares)"]
[]
[]
[]
[7,"Shares, debentures, warrants (‘securities’) allotted by an employer to an employee under notified Employees Stock Option Scheme and such securities are gifted by the concerned employee to any person",null,null,null,"Fourth Proviso toSection 48","Fair Market value of securities at the time of gift"]
[]
[]
[]
["7A.","Conversion of capital asset into stock-in-trade",null,null,null,49,"FMV of the inventory as on the date of conversion"]
[]
[8,"In case of transfer of land or building, if sale consideration declared in the conveyance deed is less than the stamp duty value",null,null,null,"50C","The value adopted or assessed or assessable by the Stamp Valuation Authority shall be deemed to be the full value of consideration. However, no such adjustment is required to be made if value adopted for stamp duty purposes does not exceed 105% of the sale consideration."]
[]
[]
[]
[]
["8A.","Where consideration for transfer of unquoted shares is less than the Fair Market Value",null,null,null,"50CA","The Fair Market Value (so determined in prescribed manner) shall be deemed to be the full value of consideration"]
[]
[]
[9,"If consideration received or accruing as a result of transfer of a capital asset is not ascertainable or cannot be determined",null,null,null,"50D","FMV of asset on the date of transfer (applicable from the assessment year 2013-14)"]
[]
["J","Cost of Acquisition"]
["Cost of acquisition of an asset is the amount for which it was originally acquired by the assessee. It includes expenses of capital nature incurred in connection with such purchase or for completing the title of the property."]
[]
["However, in cases given below, cost of acquisition shall be computed on notional basis:"]
["S. No.","Particulars",null,null,null,"Notional Cost of Acquisition"]
[1,"Additional compensation in the case of compulsory acquisition of capital assets",null,null,null,"Nil"]
[]
[2,"Assets received by a shareholder on liquidation of the company",null,null,null,"FMV of such asset on the date of distribution of assets to the shareholders"]
[]
[3,"Stock or shares becomes property of taxpayer on consolidation, conversion, etc.",null,null,null,"Cost of acquisition of such stock or shares from which such asset is derived"]
[]
[4,"Allotment of shares in an amalgamated Indian co. to the shareholders of amalgamating co. in a scheme of amalgamation",null,null,null,"Cost of acquisition of shares in the amalgamating co."]
[]
[]
[5,"Conversion of debentures into shares",null,null,null,"That part of the cost of debentures in relation to which such asset is acquired by the assessee"]
[]
["5A.","Conversion of preference shares into equity shares",null,null,null,"The part of the cost of preference shares in relation to which such asset is acquired by the assessee."]
[]
[6,"Allotment of shares/securities by a co. to its employees under ESOP Scheme approved by the Central Government",null,null,null,"a)"," If shares are allotted during 1999-2000 or on or after April 1, 2009, FMV of securities on the date of exercise of option"]
[]
[]
[null,null,null,null,null,"b)"," If shares are allotted before April 1, 2007 (not being during 1999-2000), the amount actually paid to acquire the securities"]
[]
[]
[null,null,null,null,null,"c)"," If shares are allotted on or after April 1, 2007 but before April 1, 2009, FMV of securities on the date of vesting of option (purchase price paid to the employer or FBT paid to employer shall not be considered)"]
[]
[]
["6A.","Listed Equity Shares or Units of Equity Oriented Funds or Units of Business Trust as referred to in Section 112A acquired before February 1, 2018.",null,null,null,"Higher of :"]
[null,null,null,null,null," (i)  ","Cost of acquisition of such asset; and"]
[null,null,null,null,null," (ii)  ","Lower of:"]
[null,null,null,null,null,"(A)  ","The fair market value of such asset; and"]
[null,null,null,null,null,"(B)  ","The full value of consideration received or accruing as a result of transfer of such asset."]
[]
[null,null,null,null,null,"Note:"," For meaning of 'Fair market Value' refer Explanation to Section 55(2)(ac)."]
[]
[7,"Property covered by section 56(2)(vii) or (viia) or (x)",null,null,null,"The value which has been considered for the purpose of Section 56(2)(vii) or (viia) or (x)"]
[]
[8,"Allotment of shares in Indian resulting company to the existing shareholders of the demerger company in a scheme of demerger",null,null,null,"Cost of acquisition of shares in demerged company ? Net book value of assets transferred in demerger ? Net worth of the demerged company immediately before demerger"]
[]
[9,"Cost of acquisition of original shares in demerged company after demerger",null,null,null,"Cost of acquisition of such shares minus amount calculated above in point 8."]
[]
[10,"Cost of acquisition of assets acquired by successor LLP from predecessor private company or unlisted public company at the time of conversion of the company into LLP in compliance with conditions of Section 47(xiiib)",null,null,null,"Cost of acquisition of the assets to the predecessor private company or unlisted public company"]
[]
[]
[]
[]
[11,"Cost of acquisition of rights of a partner in a LLP which became the property of the taxpayer due to conversion of a private company or unlisted public company into the LLP",null,null,null,"Cost of acquisition of the shares in the co. immediately before conversion"]
[]
[]
[]
[12,"Depreciable assets covered under Section 50",null,null,null,"Opening WDV of block of assets on the first day of the previous year plus actual cost of assets acquired during the year which fall within the same block of assets"]
[]
[13,"Depreciable assets of a power generating unit as covered under Section 50A*",null,null,null,"WDV of the asset minus terminal depreciation plus balancing charge"]
[]
[14,"Undertaking/division acquired by way of slump sale as covered under section 50B",null,null,null,"Net worth of such undertaking"]
[]
[15,"New asset acquired for claiming exemptions under sections 54, 54B, 54D, 54G or 54GA if it is transferred within three years",null,null,null,"Actual cost of acquisition minus exemption claimed under these sections"]
[]
[]
[16,"Goodwill of business or trade mark or brand name associated with business or right to manufacture, produce or process any article or thing or right to carry on any business or profession, tenancy right, stage permits or loom hours",null,null,null,"a) If these assets were acquired by gift, will, etc., under section 49(1) and the previous owner had purchased these assets: Cost of acquisition to the previous owner"]
[]
[null,null,null,null,null,"b) If the owner has purchased these assets: Actual cost of acquisition"]
[null,null,null,null,null,"c) If these assets are self-generated: Nil"]
[17,"Right shares",null,null,null,"Amount actually paid by assessee"]
[18,"Right to subscribe to shares (i.e., right entitlement)",null,null,null,"Nil"]
[19,"Bonus shares",null,null,null,"a) If allotted to the assessee before April 1, 1981: Fair market value on that date"]
[null,null,null,null,null,"b) In any other case: Nil"]
[20,"Allotment of equity shares and right to trade in stock exchange, allotted to members of stock exchange under a scheme of demutualization or corporatization of stock exchanges as approved by SEBI",null,null,null,"a) Cost of acquisition of shares: Cost of acquisition of original membership of the stock exchange"]
[]
[null,null,null,null,null,"b) Cost of acquisition of trading or clearing rights of the stock exchange: Nil"]
[21,"Capital asset, being a unit of business trust, acquired in consideration of transfer as referred to in section 47(xvii)",null,null,null,"Cost of acquisition of shares as referred to in section 47(xvii) [applicable from AY 2015-16]"]
[]
[":","Units allotted to an assessee pursuant to consolidation of two or more scheme of a mutual fund as referred to in Section 47(xviii)",null,null,null,"Cost of acquisition of such units shall be the cost of acquisition of units in the consolidating scheme of the mutual fund"]
[]
[]
[":","Shares in a company acquired by the non-resident assessee on redemption of Global Depository Receipts referred to in Section 115AC(1)(b)",null,null,null,"Cost of acquisition of such shares shall be calculated on the basis of the price prevailing on any recognized stock exchange on the date on which a request for such redemption was made."]
[]
[]
[24,"Any other capital asset:",null,null,null," a)  If it became property of taxpayer before April 1, 2001 by gift, will, etc., in modes specified insection 49(1): Cost of acquisition to the previous owner or FMV as on April 1, 2001, whichever is higher"]
[]
[]
[null,null,null,null,null," b)  If it became property of taxpayer before April 1, 2001 : Cost of acquisition or FMV as on April 1, 2001, whichever is more"]
[]
[null,null,null,null,null," c)  If it became property of taxpayer after April 1, 2001 by gift, will, etc., in modes specified insection 49(1): Cost of acquisition to the previous owner"]
[]
[null,null,null,null,null," d)  If it became property of taxpayer after April 1, 2001 : Actual cost of acquisition"]
["* Terminal Depreciation/Balancing Charge:"]
["a) ","Balancing Charge = Sales Consideration - WDV of the depreciable asset"]
["b) ","Terminal Depreciation = WDV - Sales Consideration"]
[":","When a depreciable asset (which was subject to depreciation on straight line basis) of a power generating units is sold, discarded, demolished or destroyed then terminal depreciation shall be deductible from sale consideration while computing capital gains, or balancing charge is taxable in the relevant year, as the case may be."]
[]
[]
["K ","Cost to the Previous Owner [sec. 49(1)]"]
["Cost to the previous owner shall be deemed to be the cost of acquisition in the hands of the taxpayer in cases where a capital asset becomes the property of the assessee under any of the modes given below:"]
[]
["a) ","On any distribution of assets on the total or partial partition of a HUF"]
["b) ","Under a Gift or Will;"]
["c) ","By Succession, Inheritance or Devolution;"]
["d) ","On any distribution of assets on dissolution of a firm, BOI or AOP (where such dissolution had taken place at any time before the 01-04-1987);"]
[]
["e)"," On any distribution of assets on liquidation of a company;"]
["f) ","Under a transfer to a revocable or an irrevocable trust;"]
["g) ","On any transfer by a holding company to its wholly owned Indian subsidiary company;"]
["h) ","On any transfer by a wholly owned subsidiary company to its Indian holding company;"]
["i) ","On any transfer by the amalgamating company to the Indian amalgamated company;"]
["j) ","In a scheme of amalgamation, any transfer of shares held in a Indian company by a amalgamating foreign company to the amalgamated Foreign company;"]
[]
["k) ","Consequent to transfer of share(in a scheme of amalgamation as referred to in Section 47(viab) of a foreign company which derives, directly or indirectly, its value substantially from the share or shares of an Indian company held by amalgamating foreign company to the amalgamated foreign company."]
["l)"," Consequent to transfer of capital asset by the demerged company to the resulting Indian company. (in case of demerger)"]
["m) ","Consequent to transfer of share (in case of demerger as referred to in Section 47(vic) of a foreign company which derives, directly or indirectly, its value substantially from the share or shares of an Indian company held by a demerged foreign company to resulting foreign company."]
[]
[]
["n) ","Any transfer, in a scheme of amalgamation of a banking company with a banking institution;"]
["o) ","On any transfer in a scheme of business reorganization of a cooperative bank;"]
["p) ","On any transfer in a scheme of conversion of private company or unlisted company into LLP;"]
["q) ","On any transfer in case of conversion of Firm or Sole proprietary concern into Company;"]
["r) ","By HUF where one of its members has converted his self-acquired property into joint family property."]
["Note:","Where previous owner has also acquired the property in the aforesaid manner the ‘previous owner’ of the property shall be construed as the last previous owner who acquired the property by means other than those stated above."]
[]
["L ","Cost of Improvement [Sec. 55(1)(b)]"]
["Cost of improvement, in relation to the capital assets shall include all capital expenditure incurred in making addition or alteration to the capital assets by the assessee or the previous owner. However, cost of improvement does not include any expenditure incurred prior to 01-04-2001. Cost of improvement shall be computed in the following manner:"]
[]
[]
["S. No.","Particular",null,null,null,null,"Cost of Improvement"]
[1,"In relation to goodwill of a business, right to manufacture, produce any article or thing or right to carry on business or profession",null,null,null,null,"NIL"]
[]
[2,"In relation to capital asset which becomes property of the assessee or previous owner before 01-04-2001",null,null,null,null,"Any expenditure of capital nature incurred on or after 01-04-2001"]
[]
[3,"In relation to capital asset which becomes property of the assessee or previous owner before 01.04.2001 by way of any mode specified under Section 49(1)",null,null,null,null,"Any expenditure of capital nature incurred on or after 01-04-2001 by the assessee or the previous owner"]
[]
[4,"In relation to capital asset which becomes property of the assessee or previous owner on or after 01.04.2001",null,null,null,null,"Any expenditure of capital nature incurred by the assessee or the previous owner"]
[]
[5,"In relation to capital asset which becomes property of the assessee or previous owner on or after 01-04-2001 by way of any mode specified under Section 49(1)",null,null,null,null,"Any expenditure of capital nature incurred by the assessee or the previous owner"]
[]
[]
["M ","Rates of tax on capital gains:"]
["1. Short Term Capital Gains",null,null,null,null,"2. Long Term Capital Gains"]
["a) ","Short-term capital gains shall be included in the gross total income of the taxpayer and will be taxed at the normal rates;",null,null,null," a)  ","Long-term capital gains are subject to tax at 20%;"]
[]
[]
["b) ","Short-term capital gains arising from transfer of Equity Shares, Units of an Equity Oriented Funds or a unit of a business trust which is chargeable to securities transaction tax shall be taxed at 15% under Section 111A;",null,null,null," b)  ","Long-term capital gains arising from transfer of listed securities, units or a zero coupon [other than as referred to in point d) below] bonds shall be taxable at lower of following:"]
[]
[]
[]
[]
["Note:-",null,null,null,null," i.  ","20% after taking benefit of indexation; or"]
["Now benefit of reduced rate of tax (i.e., 15%) shall be available w.e.f. 1-4-2016 even in respect of income arising from transfer of units of a business trust which were acquired by assessee in lieu of shares of special purpose vehicle as referred to in section 47(xvii).",null,null,null,null,"ii.  ","10% without taking benefit of indexation."]
[null,null,null,null,null," c)  ","Long-term capital gains arising to a non-residents or foreign company from transfer of unlisted securities shall be taxed at without giving benefit for indexation"]
[null,null,null,null,null," d)  "]
[null,null,null,null,null,null,"Long-term capital gains arising from transfer of listed equity share, or a unit of an equity oriented fund or a unit of a business trust as referred to in Section 112A shall be chargeable to tax at the rate of 10% in excess of Rs. 1 Lakh."]
[]
[]
["N","Reference to valuation officer [Section 55A]"]
["With a view to ascertaining the fair market value of a capital asset, the concerned Assessing Officer may refer the valuation of the capital asset to a Valuation Officer appointed by the Income-tax Department in the following cases:"]
[]
["1) "," Where the value of the asset as claimed by the assessee is in accordance with the estimate made by a registered valuer (who works in a private capacity under a licence issued by the Board and his valuation is not binding on the Assessing Officer), but the Assessing Officer is of opinion that the value so claimed is at variance with the fair market value of the asset;"]
[]
[]
["2) "," Where the Assessing Officer is of opinion that the fair market value of the asset exceeds the value of the asset by more than Rs. 25,000 or 15 per cent of the value claimed by the assessee, whichever is less; or"]
[]
["3)  ","Where the Assessing Officer is of opinion that, having regard to nature of an asset and relevant circumstances, it is necessary to make a reference to the Valuation Officer"]
[]
["O ","Deduction/ Exemption under Capital Gain"]
["Particulars","Section 54","Section 54B","Section 54D","Section 54EC","Section 54EE","Section 54F","Section 54G","Section 54GA","Section 54GB"]
[]
[]
["(a)","Eligible taxpayers"]
[null,"Individual and HUF","Individual and HUF","Any person","Any person","Any Person","Individual and HUF","Any person","Any person","Individual and HUF"]
[]
["(b)","Capital gains eligible for exemption"]
[null,"Long-term","Short-term or Long-term","Short-term or Long-term","Long-term","Long-term","Long-term","Short-term or Long-term","Short-term or Long-term","Long-term"]
[]
[]
["(c )","Capital gains arising from transfer of"]
[null,"Residential House property","Agriculture land used by taxpayer or by his parents or HUF for agriculture purposes in last 2 years before its transfer","Compulsory acquisition of land or building forming part of industrial undertaking (which was used for industrial purposes for at least 2 years before its acquisition).","Any long-term capital asset being Land or Building or Both","Any long-term capital asset","Any long term asset (other than a residential house property) provided on date of transfer taxpayer does not own more than one residential house property (except the new house)","Land, building, plant or machinery, in order to shift industrial undertaking from urban area to rural area.","Land, building, plant or machinery, in order to shift industrial undertaking from urban area to SEZ.","Residential property (house or a plot of land)  (see note 1)"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["(d)","Assets to be acquired for exemption"]
[null,"One residential house property, Or Two residential house properties (see note 4)","Agricultural land (may be in urban area or rural area)","Land or building for shifting or reestablishing said industrial undertaking","Bond of NHAI or REC, etc.","Units of such fund as may be notified by Central Government to finance start-ups","One residential house property","Land, building, plant or machinery, in order to shift industrial undertaking to rural area.","Land, building, plant or machinery, in order to shift industrial undertaking to SEZ.","Subscription in equity shares of an eligible company. \n(see note 2,3)"]
[]
[]
[]
[]
[]
[]
[]
[]
["(e)","Time limit for acquiring the new assets"]
[null,"Purchase: within 1 year before or 2 years after date of transfer","Within 2 years after date of transfer","Within 3 years from date of receipt of compensation","Within 6 months from date of transfer","Within 6 months after the date of transfer of original asset","Purchase: within 1 year before or within 2 years after date of transfer","within 1 year before or 3 years after date of transfer","Within 1 year before or within 3 years after date of transfer","Investment by the assessee -"]
[]
[]
[]
[]
[]
[null,"Construction: within 3 years after date of transfer",null,null,null,null,"Construction: within 3 years after date of transfer",null,null,"Before due date for furnishing of return under Sec. 139(1). "]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,"Investment by the company - within 1 year from date of subscription."]
["(f)","Exemption Amount"]
[null,"Investment in new assets or capital gain, whichever is lower","Investment in agricultural land or capital gain, whichever is lower","Investment in new assets or capital gain, whichever is lower","Investment in new assets or capital gains, whichever is lower, however, subject to Rs. 50 lakhs.","Investment in new assets or capital gains, whichever is lower, however, subject to Rs. 50 lakhs.","Investment in new assets X capital gain/net consideration","Investment in new assets or capital gain, whichever is lower","Investment in new assets or capital gain, whichever is lower","Investment in new assets X capital gain/net consideration"]
[]
[]
[]
[]
[]
[]
[]
[]
["(g)","Withdrawal of exemption"]
[null,"If new asset is transferred within 3 years of its acquisition","If new asset is transferred within 3 years of its acquisition","If new asset is transferred within 3 years of its acquisition","If new asset is transferred or it is converted into money or a loan is taken on its security within 5 years of its acquisition","If new asset is transferred within a period of 3 years from the date of its acquisition. (see note 5)","a) If new asset is transferred within 3 years of acquisition,","If new asset is transferred within 3 years of acquisition","If new asset is transferred within 3 years of acquisition","If equity shares in company or new asset acquired by company is sold or transferred within a period of 5 years from date of acquisition."]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,"b) if another residential house is purchased within 2 years of transfer of original asset;"]
[null,null,null,null,null,null,"c) if another house is constructed within 3 years of transfer of original asset"]
["(h)","Deposit in Capital gains deposit scheme before due date under Sec. 139(1)"]
[null,"Yes","Yes","Yes","No","No","Yes","Yes","Yes","Yes"]
["P ","Capital Gain Account Scheme 1988"]
["a) ","The scheme is open to all taxpayers, who wish to claim exemption under Sections 54, 54B, 54D, 54F, 54G or 54GB."]
["b) ","If taxpayer could not invest the capital gains to acquire new asset before due date of furnishing of return, the capital gains can be deposited before due date for furnishing of return of income in deposit account in any branch of a nationalized bank in accordance with Capital Gain Account Scheme 1988."]
[]
[]
[]
["Note: 1","Provisions of this section shall not apply to any transfer of residential property made after March 31, 2017. However, in case of an investment in eligible start-up, the residential property can be transferred up to March 31, 2019."]
[]
["Note: 2"," W.e.f. April 1, 2017, eligible start-up is also included in definition of eligible company. "]
["Note: 3","The eligible company should utilize the amount of subscription for purchase of new assets (i.e., plant and machinery except vehicle, office appliances, computer or computer software etc.). However, In the case of eligible startup, the new asset shall include computers or computer software."]
[]
[]
["Note:4","With effect from Assessment Year 2020-21, a taxpayer has an option to make investment in two residential house properties in India. This option can be exercised by the taxpayer only once in his lifetime provided the amount of long-term capital gain does not exceed Rs. 2 crores."]
[]
[]
["Note: 5","Where assessee takes loans or advance on security of such specified asset, he shall be deemed to have transferred such asset on the date on which such loan or advance is taken."]

{"sheet":"oth sources","index":18,"n_rows":115,"n_cols":10,"rows_kept":115,"cut":false,"hidden":false,"merged":[[112,1,112,2],[112,3,112,9],[113,1,113,2],[113,3,113,9],[114,1,114,2],[114,3,114,9],[109,1,109,2],[109,3,109,9],[110,1,110,2],[110,3,110,9],[111,1,111,2],[111,3,111,9],[105,0,106,0],[105,1,106,1],[105,2,106,5],[105,6,106,9],[107,1,107,9],[108,1,108,2],[108,3,108,9],[100,0,102,0],[100,1,102,1],[100,2,102,5],[100,6,102,9],[103,0,104,0],[103,1,104,1],[103,2,104,5],[103,6,104,9],[94,0,96,0],[94,1,96,1],[94,2,96,5],[94,6,96,9],[97,0,99,0],[97,1,99,1],[97,2,99,5],[97,6,99,9],[86,0,89,0],[86,1,89,1],[86,2,89,5],[86,6,89,9],[90,0,93,0],[90,1,93,1],[90,2,93,5],[90,6,93,9],[80,1,80,9],[81,1,81,9],[82,1,82,9],[83,1,83,9],[84,0,84,9],[85,2,85,5],[85,6,85,9],[74,1,74,9],[75,1,75,9],[76,1,76,9],[77,1,77,9],[78,1,78,9],[79,1,79,9],[68,1,68,9],[69,0,70,0],[69,1,70,9],[71,1,71,9],[72,0,73,0],[72,1,73,9],[61,1,61,9],[62,0,63,9],[64,1,64,9],[65,1,65,9],[66,1,66,9],[67,1,67,9],[54,1,54,9],[55,0,56,0],[55,1,56,9],[57,1,57,9],[58,0,60,0],[58,1,58,9],[59,1,60,9],[48,0,49,0],[48,1,49,9],[50,0,51,0],[50,1,51,9],[52,0,53,0],[52,1,53,9],[44,0,44,1],[44,2,44,9],[45,0,46,0],[45,1,46,9],[47,0,47,1],[47,2,47,9],[35,0,37,0],[35,1,37,9],[38,0,40,0],[38,1,40,9],[41,0,43,0],[41,1,43,9],[27,0,28,0],[27,1,28,9],[29,0,30,0],[29,1,30,9],[31,0,34,0],[31,1,32,9],[33,1,33,9],[34,1,34,9],[20,0,21,0],[20,1,21,9],[22,0,23,0],[22,1,23,9],[24,0,26,0],[24,1,26,9],[13,0,14,0],[13,1,14,9],[15,0,16,0],[15,1,16,9],[17,1,17,9],[18,0,19,0],[18,1,19,9],[2,1,2,9],[3,0,4,9],[5,1,5,9],[6,0,6,9],[7,1,7,9],[8,0,12,0],[8,1,8,9],[9,1,12,1],[9,2,12,9]]}
[null,null,null,null,null,null,null,null,null,"Home"]
[]
["V. ","Income from Other Sources"]
["Any income which is not chargeable to tax under any other heads of income and which is not to be excluded from the total income shall be chargeable to tax as residuary income under the head “Income from Other Sources”."]
[]
["A ","Basis of Charge [Sec. 56]:"]
["Income chargeable to tax under the head “Income from other sources” shall include following:"]
["S. No.","Nature of income taxable as residuary income"]
[1,"Dividends"]
[null,"Note:","Dividend received from domestic company shall be exempt from tax under Section 10(34) if it is chargeable to dividend distribution tax under Section 115-O. However, as per section 115BBDA (as inserted by Finance Act, 2016), in the case of resident individual/HUF/firm, dividend shall be chargeable to tax at the rate of 10% if aggregate amount of dividend received during the year exceeds Rs. 10,00,000."]
[]
[]
[]
[2,"Income by way of winnings from lotteries, crossword puzzles, races including horse races, card games, gambling or betting of any form or nature whatsoever"]
[]
[3,"Any sum received by an employer from his employees as contribution towards PF/ESI/ Superannuation Fund etc., if same is not deposited in the relevant fund and it is not taxable under the head ‘Profits and Gains from Business or Profession’."]
[]
[4,"Interest on securities, if not taxable under the head ‘Profits and Gains of Business or Profession’"]
[5,"Income from machinery, plant or furniture belonging to taxpayer and let on hire, if income is not chargeable to tax under the head ‘Profits and Gains of Business or Profession’"]
[]
[6,"Composite rental income from letting of plant, machinery or furniture with buildings, where such letting is inseparable and such income is not taxable under the head ‘Profits and Gains of Business or Profession’"]
[]
[7,"Any sum received under Keyman Insurance Policy (including bonus), if not taxable under the head ‘Profits and Gains of Business or Profession’ or under the head ‘Salaries’"]
[]
[8,"In the following cases, any sum of money or property received by an individual or HUF from any person (except from relatives or member of HUF or in given circumstances, see note 1) shall be taxable under the head ‘Income from other sources’:"]
[]
[]
["a)"," If any sum is received without consideration in excess of Rs. 50,000 during the previous year, the whole amount shall be chargeable to tax;"]
[]
["b)"," If an immovable property is received without consideration and the stamp duty value exceeds Rs. 50,000, the stamp duty value of such property shall be chargeable to tax;"]
[]
["c) ","If immovable property is received for consideration which is less than the stamp duty value of property by higher of following amount the difference is chargeable to tax:"]
[]
[null,"  (i)  the amount of Rs. 50,000"]
[null,"  (ii)  the amount equal to 5% of consideration."]
["d)","  If movable properties* is received without consideration and the aggregate fair market value of such properties exceeds Rs. 50,000, the whole of aggregate fair market value of such properties shall be chargeable to tax"]
[]
[]
["e)","  If movable properties is received for consideration which is less than the aggregate fair market value of properties by an amount exceeding Rs. 50,000, the difference between the aggregate fair market value and the consideration is chargeable to tax."]
[]
[]
[9,"If shares in a closely held company are received by a firm or another closely held company from any person without consideration or for inadequate consideration, the aggregate fair market value of such shares as reduced by the consideration paid, if any, shall be chargeable to tax."]
[]
[]
["Note: ",null,"Nothing would be chargeable to tax if taxable amount doesn’t exceed Rs. 50,000."]
[10,"If a closely held public company receives any consideration for issue of shares which exceed the fair market value of such shares, the aggregate consideration received for such shares as reduced by its fair market value shall be chargeable to tax."]
[]
["Note: ",null,"This provision is not applicable in the following cases:"]
["a)"," Where the consideration for issue of shares is received by a venture capital undertaking from a venture capital company or venture capital fund."]
[]
["b)"," Where the consideration for issue of shares is received by company from class or classes of person as notified by the Government."]
[]
["10A.","Any compensation received by a person in connection with the termination of his employment or modification of terms and conditions relating thereto."]
[]
[11,"Interest received on compensation or enhanced compensation"]
[12,"Any sum of money received as an advance or otherwise in the course of negotiations for transfer of a capital asset shall be charged to tax under this head, if:"]
[]
["a)"," Such sum is forfeited; and"]
["b) ","The negotiations do not result in transfer of such capital asset."]
[null,"* ‘Movable property’ shall include shares, securities, jewellery, archaeological collection, drawings, paintings, sculptures, any work of art or bullion etc."]
[]
["B"," Gifts not chargeable to tax [Sec. 56(2)(vii)]"]
["Any sum of money or property received by any person [on or after 01-04-2017] in the following circumstances shall not be chargeable to tax:"]
[]
["a) ","Gifts received from relatives;"]
["b) ","Gifts received by an individual on occasion of his/her marriage;"]
["c) ","Gifts received by way of Inheritance/will;;"]
["d) ","Gifts received in contemplation of death of the payer;"]
["e) ","Gifts received from any local authority;"]
["f) ","Gifts received from any fund, foundation, university, educational institution, hospital, medical institution, any trust or institution referred to in Section 10(23C);"]
[]
["g)"," Gifts received from any trust or institution registered under section 12A/12AA."]
[" h) ","Share received as a consequences of demerger or amalgamation of a company under clause (vid) or clause (vii) of section 47, respectively."]
[]
[" i)"," Share received as a consequences of business reorganization of a co-operative bank under section 47(vicb)"]
[null,"** ‘Relative’ shall mean:"]
[1,"Spouse of the individual"]
[2," Brother or sister of the individual"]
[3,"Brother or sister of the spouse of the individual"]
[4," Brother or sister of either of the parents of the individual"]
[5," Any lineal ascendant or descendant of the individual"]
[6," Any lineal ascendant or descendant of spouse of the individual"]
[7," Spouse of the person referred in point 2-6 above"]
["C ","Deductions [Sec. 57]:"]
["The following expenditures are allowed as deductions from income chargeable to tax under the head ‘Income from Other Sources’:"]
["S.N.","Section","Nature of Income",null,null,null,"Deductions allowed"]
[1,"57(i)","Dividend or Interest on securities",null,null,null,"Any reasonable sum paid by way of commission or remuneration to banker or any other person for purpose of realizing dividend (other than dividends referred to in section 115-O) or interest on securities"]
[]
[]
[]
[2,"57(ia)","Employee’s contribution towards Provident Fund, Superannuation Fund, ESI Fund or any other fund setup for the welfare of such employees",null,null,null,"If employees’ contribution is credited to their account in relevant fund on or before the due date"]
[]
[]
[]
[3,"57(ii)","Rental income letting of plant, machinery, furniture or building",null,null,null,"Rent, rates, taxes, repairs, insurance and depreciation etc."]
[]
[]
[4,"57(iia)","Family Pension",null,null,null,"1/3rd of family pension subject to maximum of Rs. 15,000."]
[]
[]
[5,"57(iii)","Any other income",null,null,null,"Any other expenditure (not being capital expenditure) expended wholly and exclusively for earning such income"]
[]
[]
[6,"57 (iv)","Interest on compensation or enhanced compensation",null,null,null,"50% of such interest (subject to certain conditions)"]
[]
[7,"58(4)Proviso","Income from activity of owning and maintaining race horses.",null,null,null,"All expenditure relating to such activity."]
[]
["D","Expenses not deductible [Section 58]:"]
["S.N.","Section",null,"Nature of Income"]
[1,"58(1)(a)(i)",null,"Personal expenses"]
[2,"58(1)(a)(ii)",null,"Interest chargeable to tax which is payable outside India on which tax has not been paid or deducted at source"]
[3,"58(1)(a)(iii)",null,"‘Salaries’ payable outside India on which no tax is paid or deducted at source"]
[4,"58(1A)",null,"Wealth-tax"]
[5,"58(2)",null,"Expenditure of the nature specified in section 40A"]
[6,"58(4)",null,"Expenditure in connection with winnings from lotteries, crossword puzzles, races, games, gambling or betting"]

{"sheet":"80c","index":19,"n_rows":53,"n_cols":4,"rows_kept":53,"cut":false,"hidden":false,"merged":[[46,1,46,3],[47,1,47,3],[48,1,48,3],[49,0,52,0],[49,1,49,3],[50,1,50,3],[51,1,51,3],[52,1,52,3],[37,1,37,3],[38,0,48,0],[38,1,38,3],[39,1,39,3],[40,1,40,3],[41,1,41,3],[42,1,42,3],[43,1,43,3],[44,1,44,3],[45,1,45,3],[28,0,28,3],[29,0,29,3],[30,0,30,3],[31,1,31,3],[32,1,32,3],[33,0,37,0],[33,1,33,3],[34,1,34,3],[35,1,35,3],[36,1,36,3],[22,0,22,3],[23,0,23,3],[24,0,24,3],[25,0,25,3],[26,0,26,3],[27,0,27,3],[16,0,16,3],[17,0,17,3],[18,0,18,3],[19,0,19,3],[20,0,20,3],[21,0,21,3],[10,0,10,3],[11,0,11,3],[12,0,12,3],[13,0,13,3],[14,0,14,3],[15,0,15,3],[2,0,4,1],[5,0,5,1],[6,0,6,1],[7,0,7,1],[8,0,8,1],[9,0,9,3]]}
[null,null,null,"Home"]
[]
[" ■  Life insurance premium for policy :",null,"Individual/HUF"]
[null,null,"-    in case of individual,"," -    in case of HUF,"]
[null,null,"  on life of assessee, assessee's spouse and any child of assessee"," on life of any member of the HUF"]
[" ■  Sum paid under a contract for a deferred annuity :",null,"on life of the individual, individual's spouse and any child of the individual (however, contract should not contain an option to receive cash payment in lieu of annuity)","on life of any member of the HUF"]
[" ■  Contribution to Public Provident Fund Account in the name of:",null,"such individual or his spouse or any child of such individual","any member of HUF"]
[" ■  Contribution for participation in unit-linked Insurance Plan of UTI :",null,"in the name of the individual, his spouse or any child of such individual","in the name of any member thereof"]
[" ■  Contribution to notified unit-linked insurance plan of LIC Mutual Fund [Dhanaraksha 1989]",null,"in the name of the individual, his spouse or any child of such individual","in the name of any member thereof"]
[" ■  Sum deducted from salary payable to Government servant for securing deferred annuity or making provision for his wife/children [qualifying amount limited to 20% of salary]"]
[" ■  Contributions by an individual made under Employees' Provident Fund Scheme"]
[" ■  Contribution by an employee to a recognised provident fund"]
[" ■  Contribution by an employee to an approved superannuation fund"]
[" ■  Subscription to any notified security or notified deposit scheme of the Central Government.  Any sum deposited during the year in Sukanya Samriddhi Account by an individual would be eligible for deduction. For this purpose, Sukanya Samriddhi Account Scheme has been notified vide Notification No. 9/2015, dated 21.01.2015."]
[" ■  Amount can be deposited by an individual or in the name of girl child of an individual or in the name of the girl child for whom such an individual is the legal guardian."]
[" ■  Subscription to notified savings certificates [National Savings Certificates (VIII Issue)]"]
[" ■  Subscription to notified deposit scheme or notified pension fund set up by National Housing Bank [Home Loan Account Scheme/National Housing Banks (Tax Saving) Term Deposit Scheme, 2008]"]
[" ■  Tuition fees  (excluding development fees, donations, etc.) paid by an individual to any university, college, school or other educational institution situated in India, for full time education of any 2 of his/her children"]
[" ■  Certain payments for purchase/construction of residential house property"]
[" ■  Subscription to notified schemes of (a) public sector companies engaged in providing long-term finance for purchase/construction of houses in India for residential purposes/(b) authority constituted under any law for satisfying need for housing accommodation or for planning, development or improvement of cities, towns and villages, or for both"]
[" ■  Sum paid towards notified annuity plan of LIC (New Jeevan Dhara/New Jeevan Dhara-I/New Jeevan Akshay/New Jeevan Akshay-I/New Jeevan Akshay-II/Jeewan Akshay-III plan of LIC) or other insurer"]
[" ■  Subscription to any units of any notified [u/s 10(23D)] Mutual Fund or the UTI (Equity Linked Saving Scheme, 2005)"]
[" ■  Contribution by an individual to any pension fund set up by any mutual fund which is referred to in section 10(23D) or by the UTI (UTI Retirement Benefit Pension Fund)"]
[" ■  Subscription to equity shares or debentures forming part of any approved eligible issue of capital made by a public company or public financial institutions"]
[" ■  Subscription to any units of any approved mutual fund referred to in section 10(23D), provided amount of subscription to such units is subscribed only in 'eligible issue of capital' referred to above."]
[" ■  Term deposits for a fixed period of not less than 5 years with a scheduled bank, and which is in accordance with a scheme11 framed and notified."]
[" ■  Subscription to notified bonds issued by the NABARD."]
[" ■  Deposit in an account under the Senior Citizen Savings Scheme Rules, 2004 (subject to certain conditions)"]
[" ■  5-year term deposit in an account under the Post Office Time Deposit Rules, 1981 (subject to certain conditions)"]
[" ■  Contribution to specified account of the pension scheme referred to in 80CCD, in case of central Government employee."]
[" Other important Key Points"]
[" 1. "," Deduction is limited to whole of the amount paid or deposited subject to a maximum of Rs. 1,50,000. This maximum limit of Rs. 1,50,000 is the aggregate of the deduction that may be claimed under sections 80C, 80CCC and 80CCD. (with effect from assessment year 2015-16.)"]
["2. ","The sums paid or deposited need not be out of income chargeable to tax of the previous year. Amount may be paid or deposited any time during the previous year, but the deduction shall be available on so much of the aggregate of sums as do not exceed the total income chargeable to tax during the previous year."]
[" 3. "," Life Insurance premium is part of gross qualifying amount for the purpose of deduction under section 80C. Payment of premium which is in excess of 10 per cent (if policy is issued on or after 1-4-2013, 15% in case of insurance on life of person with disability referred to in section 80U or suffering from disease or ailment specified in section 80DDB/rule 11DD) of actual capital sum assured shall not be included in gross qualifying amount. The value of any premiums agreed to be returned or of any benefit by way of bonus or otherwise, over and above the sum actually assured, which is to be or may be received under the policy by any person, shall not be taken into account for the purpose of calculating the actual capital sum assured."]
[null,"The limit of 10 per cent will be applicable only in the case of policies issued on or after 1-4-2012. In respect of policies issued prior to 1-4-2012, the old limit of 20 per cent of actual sum assured will be applicable."]
[null,"With effect from 1-4-2013, 'actual capital sum assured' in relation to a life insurance policy shall mean the minimum amount assured under the policy on happening of the insured event at any time during the term of the policy, not taking into account—"]
[null," (i)  the value of any premium agreed to be returned; or"]
[null,"(ii) any benefit by way of bonus or otherwise over and above the sum actually assured, which is to be or may be received under the policy by any person."]
[" 4.  ","Where, in any previous year, an assessee—"]
[null," (i)  terminates his contract of insurance, by notice to that effect or where the contract ceases to be in force by reason of failure to pay any premium, by not reviving contract of insurance,—"]
[null,"(a) in case of any single premium policy, within two years after the date of commencement of insurance; or"]
[null,"(b) in any other case, before premiums have been paid for two years; or"]
[null,"(ii) terminates his participation in any unit-linked insurance plan (ULIP), by notice to that effect or where he ceases to participate by reason of failure to pay any contribution, by not reviving his participation, before contributions in respect of such participation have been paid for five years; or"]
[null,"(iii) transfers the house property before the expiry of five years from the end of the financial year in which possession of such property is obtained by him, or receives back, whether by way of refund or otherwise, any sum specified in that clause,"]
[null,"then,—"]
[null,"(a) no deduction shall be allowed to the assessee with reference to any of such sums, paid in such previous year; and"]
[null,"(b) the aggregate amount of the deductions of income so allowed in respect of the previous year or years preceding such previous year, shall be deemed to be the income of the assessee of such previous year and shall be liable to tax in the assessment year relevant to such previous year."]
[null,"If any equity shares or debentures, with reference to the cost of which a deduction is allowed, are sold or otherwise transferred by the assessee to any person at any time within a period of three years from the date of their acquisition, the aggregate amount of the deductions of income so allowed in respect of such equity shares or debentures in the previous year or years preceding the previous year in which such sale or transfer has taken place shall be deemed to be the income of the assessee of such previous year and shall be liable to tax in the assessment year relevant to such previous year."]
[null,"A person shall be treated as having acquired any shares or debentures on the date on which his name is entered in relation to those shares or debentures in the register of members or of debenture-holders, as the case may be, of the public company."]
[" 5. "," If any amount, including interest accrued thereon, is withdrawn by the assessee from his deposit account made under (a) Senior Citizen Saving Scheme or (b) Post Office Time Deposit Rules, before the expiry of the period of five years from the date of its deposit, the amount so withdrawn shall be deemed to be the income of the assessee of the previous year in which the amount is withdrawn and shall be liable to tax in the assessment year relevant to such previous year."]
[null,"The amount liable to tax shall not include the following amounts, namely:—"]
[null," (i)  any amount of interest, relating to deposits referred to above, which has been included in the total income of the assessee of the previous year or years preceding such previous year; and"]
[null,"(ii)  any amount received by the nominee or legal heir of the assessee, on the death of such assessee, other than interest, if any, accrued thereon, which was not included in the total income of the assessee for the previous year or years preceding such previous year."]

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[null,null,null,"Home"]
[]
["Section","Nature of deduction","Who can claim","Key Points"]
["A","Against 'salaries'"]
["16(ia)","Standard Deduction","Individual – Salaried Employee & Pensioners"," [Rs. 50,000 or the amount of salary, whichever is lower]"]
["16(ii)","Entertainment allowance","Government employees"," [actual or at the rate of 1/5th of salary, whichever is less] [limited to Rs. 5,000]"]
["16(iii)","Employment tax","Salaried assessees"]
["B ","Against 'income from house properties'"]
["23(1), first proviso","Taxes levied by local authority and borne by owner if paid in relevant previous year","All assessees"]
["24(a)","Standard deduction ","All assessees","[30% of the annual value (gross annual value less municipal taxes)]"]
["24(b)","Interest on borrowed capital ","All assessees","(Rs. 30,000/Rs. 2,00,000, subject to specified conditions)"]
["25A(2)","Standard deduction of 30 per cent of arrears of rent or unrealised rent received","All assessees"]
["C ","Against 'profits and gains of business or profession'"]
["A. Deductible items"]
[30,"Rent, rates, taxes, repairs ","All assessees","(excluding capital expenditure) and insurance for premises"]
[31,"Repairs (excluding capital expenditure) and insurance of machinery, plant and furniture","All assessees"]
["32(1)(i)","Depreciation1 in respect of following assets shall be allowed at prescribed percentage on actual cost of an asset (i.e., Straight Line Method):","Taxpayer engaged in business of generation or generation and distribution of power.","see note 1"]
[null," i.  Tangible Assets (buildings, machinery, plant or furniture);",null,"However, if asset is acquired and put to use for less than 180 days during the previous year, the deduction shall be restricted to 50% of depreciation computed above."]
[null," ii. Intangible Assets (know-how, patents, copyrights, trademarks, licenses, franchises, or any other business or commercial rights of similar nature not being goodwill of business or profession)."]
["32(1)(ii)","Depreciation in respect of following assets shall be allowed at prescribed percentage on written down value of each block of asset (as per WDV method):","All assessees engaged in business or profession","see note 1"]
[null," i.  Tangible Assets (buildings, machinery, plant or furniture);",null,"However, if asset is acquired and put to use for less than 180 days during the previous year, the deduction shall be restricted to 50% of depreciation computed above."]
[null,"ii. Intangible Assets (know-how, patents, copyrights, trademarks, licenses, franchises, or any other business or commercial rights of similar nature)."]
["32(1)(iia)","Additional depreciation shall be allowed at 20% of actual cost of new plant and machinery [other than ships, aircraft, office appliances, second hand plant or machinery, etc.] ","All taxpayers engaged in","(Subject to certain conditions)."]
[null,"However, if an asset is acquired and put to use for less than 180 days during the previous year, 50% of additional depreciation shall be allowed in year of acquisition and balance 50% would be allowed in the next year.","a) manufacture or production of any article or thing; or"]
[null,null,"b) generation, transmission or distribution of power ","(if taxpayer is not claiming depreciation on straight line basis )."]
["Proviso to Section 32(1)(iia)","Additional depreciation shall be allowed at 35% of actual cost of new plant and machinery [other than ships, aircraft, office appliances, second hand plant or machinery, etc.] (Subject to certain conditions).","All taxpayers setting-up an undertaking or enterprise for production or manufacture of any article or thing in any notified backward area in the state of Andhra Pradesh, Bihar, Telangana or West Bengal.","However, if an asset is acquired and put to use for less than 180 days during the previous year, 50% of additional depreciation shall be allowed in year of acquisition and balance 50% would be allowed in the next year."]
[null,"Note:"]
[null,"1.  Manufacturing unit should be set-up on or after April 1, 2015."]
[null,"2.  New plant and machinery should be acquired and installed on or after April 1, 2015 but before April 1, 2020."]
["32AC","Investment allowance shall be allowed at 15% of actual cost of new asset acquired and installed by a company engaged in business or manufacturing or production of any article or thing (Subject to certain conditions)","Company engaged in business of manufacturing or production of any article or thing.","Deduction shall be available if actual cost of new plant and machinery acquired and installed by the company during the previous year exceeds Rs. 25/100 Crores, as the case may be"]
["32AD","Investment allowance shall be allowed at 15% of actual cost of investment made in new plant and machinery (other than ships, aircraft, vehicle, office appliances, second hand plant or machinery, etc.) if manufacturing unit is set-up in notified backward area in the State of Andhra Pradesh, Bihar, Telangana or West Bengal (subject to certain conditions).","All taxpayers who acquire new plant and machinery for purpose of setting-up manufacturing unit in notified backward areas ","in the State of Andhra Pradesh, Bihar, Telangana or West Bengal"]
[null,"Note:"]
[null,"1.  New asset should be acquired and installed on or after April 1, 2015 but before April 1, 2020."]
[null,"2.  Manufacturing unit should be set-up on or after April 1, 2015."]
[null,"3.  Deduction shall be allowed under section 32AD in addition to deduction under section 32AC if assessee fulfils the specified conditions."]
["33A","Development allowance - 50 per cent of actual cost of planting (subject to certain conditions and limits) ","Assessee engaged in business of growing and manufacturing tea in India","(planting should have been completed before 1-4-1990)"]
["33AB","Tea/Coffee/Rubber Development Account - Amount deposited in account with National Bank (Special Account) or in Deposit Account of Tea Board, Coffee Board or Rubber Board in accordance with approved scheme or 40% of profits of business, whichever is less ","Assessees engaged in business of growing and manufacturing tea/Coffee/Rubber in India","(subject to certain conditions)"]
["33ABA","Amount deposited in Special Account with SBI/Site Restoration Account or 20 per cent of profits, whichever is less (subject to certain conditions)","Assessee carrying on business of prospecting for, or extraction or production of, petroleum or natural gas or both in India"]
["35(1)(i)","Revenue expenditure on scientific research pertaining to business of assessee is allowed as deduction (Subject to certain conditions).","All assessee"]
[null,"Note:"]
[null,"Expenditure on scientific research incurred within 3 years before commencement of business (in the nature of purchase of materials and salary of employees other than perquisite) is allowed as deduction in the year of commencement of business to the extent certified by prescribed authority."]
["35(1)(ii)26","100% of contribution made to approved research association, university, college or other institution to be used for scientific research shall be allowed as deduction","All assessee"," (Subject to certain conditions)"]
["35(1)(iia)","100% of contribution made to an approved company registered in India to be used for the purpose of scientific research is allowed as deduction ","All assessee","(Subject to certain conditions)"]
["35(1)(iii)","100% of contribution made to approved research association, university, college or other institution with objects of undertaking statistical research or research in social sciences shall be allowed as deduction (Subject to certain conditions)","All assessee"]
["35(1)(iv) \nread with 35(2)","Capital expenditure incurred during the year on scientific research relating to the business carried on by the assessee is allowed as deduction ","All assessee"]
[null,"Capital expenditure incurred within 3 years before commencement of business is allowed as deduction in the year of commencement of business.",null,"(Subject to certain conditions)"]
[null,"Note:"]
[null,"i. Capital expenditure excludes land and any interest in land;"]
[null,"ii. No depreciation shall be allowed on such assets."]
["35(2AA)","100% of payment made to a National Laboratory or University or an Indian Institute of Technology or a specified person is allowed as deduction","All assessee","see note 26"]
[null,"The payment should be made with the specified direction that the sum shall be used in a scientific research undertaken under an approved programme.",null," (Subject to certain conditions)."]
["35(2AB)","100% of any expenditure incurred by a company on scientific research (including capital expenditure other than on land and building) on in-house scientific research and development facilities as approved by the prescribed authorities shall be allowed as deduction ","Company engaged in business of bio-technology or in any business of manufacturing or production of eligible articles or things","see note 26"]
[null,"Note:"]
[null,"Company should enter into an agreement with the prescribed authority for co-operation in such research and development and fulfils such conditions with regard to maintenance of accounts and audit thereof and furnishing of reports in such manner as may be prescribed;"]
["35A","Expenditure incurred before 1-4-1998 on acquisition of patent rights or copyrights [equal to appropriate fraction of expenditure on acquisition to be deducted in fourteen equal annual instalments beginning with previous year in which such expenditure has been incurred] ","All assessees","(subject to certain conditions)"]
["35AB","Lump sum payment made in any previous year relevant to assessment year commencing on or before 1-4-1998, for acquisition of technical know-how [consideration for acquisition to be deducted in six equal annual instalments","All assessees"," (3 equal annual instalments where know-how is developed in certain laboratories, universities and institutions)] (subject to certain conditions)"]
["35ABA","Capital expenditure incurred and actually paid for acquiring any right to use spectrum for telecommunication services shall be allowed as deduction over the useful life of the spectrum in equal instalments","All Assessee engaged in telecommunication services"]
["35ABB","Expe nditure incurred for obtaining licence to operate telecommunication services either before commencement of such business or thereafter at any time during any previous year","All assessees"]
["35AD","Capital expenditure incurred, wholly and exclusively, for the purpose of any specified business","All assessees"]
[null,"Note: No deduction of any capital expenditure above Rs 10,000 shall be allowed where such expenditure is incurred otherwise than by an account payee cheque drawn on a bank or an account payee bank draft or use of electronic clearing system through a bank account or through such other electronic mode as may be prescribed."]
[null,"Note: Such deduction is available to Indian company in case of following business, namely;-"]
[null," i)   Business of laying and operating a cross-country natural gas or crude or petroleum oil pipeline network."]
[null," ii)  Developing or maintaining and operating or developing, maintaining and operating a new infrastructure facility."]
["35CCA","Payment to associations/institutions for carrying out rural development programmes ","All assessees","(subject to certain conditions)"]
["35CCB","Expenditure incurred before 1-4-2002 by way of payment to approved associations/institutions for carrying out approved programmes of conservation of natural resources or afforestation","All assessees"," (subject to certain conditions)"]
["35CCC","100% of expenditure on notified agricultural extension project ","All assessees","(subject to certain conditions)"]
["35CCD","100% of expenditure on notified skill development project ","A company","(subject to certain conditions)"]
["35D","Amortisation of certain preliminary expenses [deductible in 5 equal annual instalments] ","Indian companies and resident non-corporate assessees","subject to certain conditions)"]
["35DD","Amortisation of expenditure incurred after 31-3-1999 in case of amalgamation or demerger in the hands of an Indian company (one-fifth of such expenditure for 5 successive previous years) ","Indian Company","(subject to certain conditions)"]
["35DDA","Amortisation of expenditure incurred under voluntary retirement scheme in 5 equal annual instalments starting with the year when the expenditure is incurred","All assessees"]
["35E","Expenditure on prospecting, etc., for certain minerals [deductible in ten equal annual instalments] ","Indian companies and resident non-corporate assessees engaged in prospecting, etc., for minerals","(subject to certain conditions)"]
["36(1)(i)","Insurance premium covering risk of damage or destruction of stocks/stores","All assessees"]
["36(1)(ia)","Insurance premium covering life of cattle owned by a member of co-operative society engaged in supplying milk to federal milk co-operative society","Federal milk co-operative societies"]
["36(1)(ib)","Medical insurance premium paid by any mode other than cash, to insure employee's health under (a) scheme framed by GIC of India and approved by Central Government; or (b) scheme framed by any other insurer and approved by IRDA","All assessees as employers"]
["36(1)(ii)","Bonus or commission paid to employees","All assessees"]
["36(1)(iii)","Interest on borrowed capital","All assessees","see note 2 "]
["36(1)(iiia)","Pro rata amount of discount on a zero coupon bond based on life of such bond and calculated in prescribed manner","All assessees"]
["36(1)(iv)","Contributions to recognised provident fund and approved superannuation fund [subject to certain limits and conditions]","All assessees as employers"]
["36(1)(iva)","Any sum paid by assessee-employer by way of contribution towards a pension scheme, as referred to in section 80CCD, on account of an employee to the extent it does not exceed 10 per cent of the employee's salary in the previous year.","All assessees as emloyers"]
["36(1)(v)","Contributions to approved gratuity fund [subject to certain limits and conditions]","All assessees as employers"]
["36(1)(va)","Contributions to any provident fund or superannuation fund or any fund set up under Employees' State Insurance Act, 1948 or any other fund for welfare of such employees, received from employees if the same are credited to the employee's account in relevant fund or funds before due date","All assessees as employers"]
["36(1)(vi)","Allowance in respect of animals which have died or become permanently useless","All assessees"," [subject to certain conditions]"]
["36(1)(vii)","Bad debts which have been written off as irrecoverable [subject to limitation in the case of banks and financial institutions]","All assessees","see note 3"]
["36(1)(viia)","Provision for bad and doubtful debts"]
[null,"■ up to 8.5 per cent of total income before making any deduction under this clause and Chapter VI-A, and up to 10 per cent of aggregate average advances made by its rural branches","Certain scheduled banks, non-scheduled banks (but other than foreign banks) and co-operative bank (other than primary agricultural credit society or primary co-operative agricultural and rural development bank)"]
[null,"■ up to 5 per cent (10% in case of Public Financial Institutions, State Financial Corporations and State Industrial Investment Corporations in any of the two consecutive assessment years 2003-04 and 2004-05 - subject to certain conditions) of total income before making any deduction under this clause and Chapter VI-A","Foreign banks/Public financial institutions/State financial corporations/State industrial investment corporations. Non-Banking Financial Company"]
["36(1)(viii)","Amounts transferred to special reserve [subject to certain conditions and maxi-mum of 20 per cent of profits derived from eligible business]","**"]
[null,"**Specified entities, namely, financial corporations/financial corporation which is a public sector company/banking company/co-operative bank other than a primary agricultural credit society or a primary co-operative agricultural and rural development bank/housing finance company/any other financial corporation including a public company"]
["36(1)(ix)","Expenditure for promoting family planning amongst employees ","Companies","(deductible in 5 equal annual instalments in case of capital expenditure)"]
["36(1)(xi)","Expenditure incurred wholly and exclusively by the assessee on or after the 1st April, 1999 but before the 1st April, 2000 in respect of a non-Y2K compliant system, owned by the assessee and used for the purposes of his business or profession, so as to make such system Y2K compliant computer system","All assessees"]
["36(1)(xii)","Any expenditure (not being in the nature of capital expenditure) incurred by a notified corporation or body corporate, by whatever name called, constituted or established by a Central, State or Provincial Act, for the objects and purposes authorised by the Act under which such corporation or body corporate was constituted or established","Notified corporation or body corporate, by whatever name called, constituted or established by a Central, State or Provincial Act"]
["36(1)(xiii)","Any banking cash transaction tax paid during the previous year on taxable banking transaction entered into by the assessee","All assessees"]
["36(1)(xiv)","Contribution to notified credit guarantee trust fund for small industries","Public financial institution"]
["36(1)(xv)","Securities Transaction Tax paid if corresponding income is included as income under the head 'Profits and gains of business or profession'","All assessees"]
["36(1)(xvi)","Amount equal to commodities transaction tax paid by an assessee in respect of taxable commodities transactions entered into in the course of his business during the previous year, if the income arising from such transactions is included in the income computed under the head \"Profits and gains of business or profession\"","All assessees"]
["36(1)(xvii)","Amount of expenditure incurred by a co-operative society for purchase of sugarcane shall be allowed as deduction to the extent of lower of following:","Co-operative society engaged in business of manufacturing sugar"]
[null,"a) Actual purchase price of sugarcane; or"]
[null,"b) Price of sugarcane fixed or approved by the Government"]
["36(1)(xviii)","Marked to market loss or other expected loss as computed in accordance with the ICDS notified under section 145(2)","All Assessees"]
["37(1)","Any other expenditure [not being personal or capital expenditure and expenditure mentioned in sections 30 to 36] laid out wholly and exclusively for purposes of business or profession","All assessees","see note 5"]
["B. Non-deductible items"]
["37(2B)","Advertisement in souvenir, brochure, tract, pamphlet, etc., of political party","All assessees"]
["40(a)(i)","Interest, royalty, fees for technical services or other chargeable sum payable outside India, or in India to a non-resident or foreign company, on which tax has not been deducted or after deduction, has not been paid on or before the due date of filing of return under section 139(1). **","All assessees","see note 6"]
[null,"**Where in respect of any such sum, tax has been deducted in any subsequent year or, has been deducted in the previous year but paid in any subsequent year after the expiry of the time prescribed under sub-section (1) of section 139, such sum shall be allowed as a deduction in computing the income of the previous year in which such tax has been paid"]
[null,"However, where deductor has failed to deduct the tax and he is not deemed to be an assessee in default under first proviso to section 201(1), then it shall be deemed that the deductor has deducted and paid the tax on the date on which the payee has furnished his return of Income."]
["40(a)(ia)","Any interest, commission or brokerage, rent, royalty, fees for professional services or fees for technical services payable to a resident, or amounts payable to a contractor or sub-contractor, being resident, for carrying out any work ","All assessees","see note 7"]
[null,"However, where in respect of any such sum, tax has been deducted in any subsequent year, or has been deducted during the previous year but paid after the due date specified in sub-section (1) of section 139, such sum shall be allowed as a deduction in computing the income of the previous year in which such tax has been paid.",null,"(including supply of labour for carrying out any work)7, on which tax is deductible at source under Chapter XVII-B and such tax has not been deducted or, after deduction, has not been paid on or before the due date specified in sub-section (1) of section 139."]
[null,"However, where deductor has failed to deduct the tax and he is not deemed to be an assessee in default under first proviso to section 201(1), then it shall be deemed that the deductor has deducted and paid the tax on the date on which the payee has furnished his return of Income."]
["40(a)(ib)","Any sum paid or payable to a non-resident which is subject to a deduction of Equalisation levy would attract disallowance if such sum was paid without deduction of such levy or if it was deducted but not deposited with the Central Government till the due date of filing of return.","All assessees"]
[null,"However, where in respect of any such sum, Equalisation levy is deducted or deposited in subsequent year, as the case may be, the expenditure so disallowed shall be allowed as deduction in that year."]
["40(a)(ii)","Rate or tax levied on the profits or gains of any business or profession","All assessees"]
["40(a)(iib)","Amount paid by way of royalty, licence fee, service fee, privilege fee, service charge or any other fee or charge, by whatever name called, which is levied exclusively on, or any amount which is appropriated, whether directly or indirectly, from a State Government undertaking by the State Government","State Govt. undertakings"]
["40(a)(iii)","Salaries payable outside India, or in India to a non-resident, on which tax has not been paid/deducted at source","All assessees as employers"]
["40(a)(iv)","Payments to provident fund/other funds for employees' benefit for which no effective arrangements are made to secure that tax is deducted at source on payments made from such funds which are chargeable to tax as 'salaries'","All assessees as employers"]
["40(a)(v)","Tax actually paid by an employer referred to in section 10(10CC)","All assessees as employers"]
["40(b)","Interest, salary, bonus, commission or remuneration paid to partners (subject to certain conditions and limits)","Firms"]
["40(ba)","Interest, salary, bonus, commission or remuneration paid to members (subject to certain conditions and limits)","AOP or body of individuals (except a company or a co-operative society, society registered under Societies Registration Act, etc.)"]
["40A(2)","Expenditure involving payment to relative/director/partner/substantially interested person, etc., which, in the opinion of the Assessing Officer, is excessive or unreasonable","All assessees"]
["40A(3)","100% of payments exceeding Rs. 10,000 made to a person in a day otherwise than by account payee cheque/bank draft or use of electronic clearing system through a bank account or through such other electric mode as may be prescribed.","All assessees"," (Rs. 35,000 in case of payment made for plying, hiring or leasing goods carriages) \n(subject to certain conditions)"]
["40A(7)","Any provision for payment of gratuity to employees, other than a provision made for purposes of contribution to approved gratuity fund or for payment of gratuity that has become payable during the year ","All assessees as employers","(subject to specified conditions)"]
["40A(9)","Any sum paid for setting up or formation of, or as contribution to, any fund, trust, company, AOP, BOI, Society or other institution, other than recognised provident fund/approved superannuation fund/pension scheme referred to in section 80CCD/approved gratuity fund","All assessees as employers"]
["40(A)(13)","No deduction shall be allowed in respect of marked to market loss or other unexpected loss except as allowable under section 36(1)(xviii)","All assessee"]
["C. Other deductible items"]
["42(1)","In case of mineral oil concerns allowances specified in agreement entered into by Central Government with any person (subject to certain conditions and terms of agreement)","Assessees engaged in prospecting for or extraction or production of mineral oils"]
["42(2)","In case of mineral oil concerns expenditure incurred remaining unallowed as reduced by proceeds of transfer","Assessee whose business consists of prospecting for or extraction or production of petroleum and natural gas and who transfers any interest in such business"]
["43B","Any sum which is actually paid, relating to (i) tax/duty/cess/fee levied under any law, (ii) contribution to provident fund/superannuation fund/gratuity fund/any fund for employees' welfare, (iii) bonus/commission to employees, (iv) interest on loan/borrowing from any public financial institution, State Financial Corporation or State Industrial Investment Corporation (v)interest payments to scheduled banks/Co-operative banks (other than a primary agricultural and development bank)/primary co-operative agricultural and rural development bank on loans or advances, (vi) interest on loan or borrowings from a deposit taking non-banking financial company or systemically important non-deposit taking non-banking financial company and (vii) sum payable by employers by way of leave encashment to employees. (viii) sum payable to the Indian Railways for the use of railway assets. ","All assessees","Deduction will not be allowed in year in which liability to pay is incurred unless actual payment is made in that year or before the due date of furnishing of return of income for that year"]
["44A","Expenditure in excess of subscription, etc., received from members (subject to certain conditions and limits)","Trade, professional or similar association"]
["44C","Head office expenditure (subject to certain conditions and limits)","Non-resident"]
["D","Against 'capital gains'"]
["48(i)","Expenditure incurred wholly and exclusively in connection with transfer of capital asset","All assessees"]
["48(ii)","Cost of acquisition of capital asset and of any improvement thereto (indexed cost of acquisition and indexed cost of improvement, in case of long-term capital assets)","All assessees"]
[54,"Long-term capital gains on sale of residential house and land appurtenant thereto invested in purchase/construction of another residential house","Individual/HUF","see note 8\n(subject to certain conditions and limits)"]
["54B","Capital gains on transfer of land used for agricultural purposes, by an individual or his parents or a HUF, invested in other land for agricultural purposes ","Individual/HUF","(subject to certain conditions and limits)"]
["54D","Capital gains on compulsory acquisition of land or building forming part of an industrial undertaking invested in purchase/construction of other land/building for shifting/re-establishing said undertaking or setting up new industrial undertaking","Any assessee"," (subject to certain conditions and limits)"]
["54EE","Long-term capital gain invested in long-term specified assets being units of such fund as may be notified by Central Government to finance start-ups","All assesses"]
["54F","Net consideration on transfer of long-term capital asset other than residential house invested in residential house10 (subject to certain conditions and limits)","Individual/HUF","see note 10"]
["54G","Capital gain on transfer of machinery, plant, land or building used for the purposes of the business of an industrial undertaking situate in an urban area (transfer being effected for shifting the undertaking to a non-urban area) invested in new machinery, plant, building or land, in the said non-urban area, expenses on shifting, etc. ","Any assessee","(subject to certain conditions and limits)"]
["54GA","Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area to any Special Economic Zone ","All assessees","(subject to certain conditions and limits)"]
["54GB","Exemption in respect of capital gain arising from the transfer of a long-term capital asset, being a residential property (a house or a plot of land), owned by the eligible assessee, and such assessee before the due date of furnishing of return of income under sub-section (1) of section 139 utilises the net consideration for subscription in the equity shares of an eligible company and such company has, within one year from the date of subscription in equity shares by the assessee, utilised this amount for purchase of specified new asset ","Individual/HUF","W.e.f. April 1, 2017, eligible start-up is also included in definition of eligible company.\n(subject to certain conditions and limits)."]
["E","Against 'income from other sources'"]
["A. Deductible items"]
["57(i)","Any reasonable sum paid by way of commission or remuneration for purpose of realising dividend","All assessees"]
["57(i)","Any reasonable sum paid by way of commission or remuneration for the purpose of realising interest on securities","All assessees"]
["57(ia)","Contributions to any provident fund or superannuation fund or any fund set up under Employees' State Insurance Act, 1948 or any other fund for welfare of employees, if the same are credited to employees' accounts in relevant funds before due date","All assessees"]
["57(ii)","Repairs, insurance, and depreciation of building, plant and machinery and furniture","Assessees engaged in business of letting out of machinery, plant and furniture and buildings on hire"]
["57(iia)","In case of family pension, 331/3 per cent of such pension or Rs. 15,000, whichever is less","Assessees in receipt of family pension on death of employee being member of assessee's family"]
["57(iii)","Any other expenditure (not being capital expenditure) expended wholly and exclusively for earning such income","All assessees"]
["57(iv)","In case of interest received on compensation or on enhanced compensation referred to in section 145A(2), a deduction of 50 per cent of such income (subject to certain conditions)","All assessees"]
["B. Non-deductible items"]
["58(1)(a)(i)","Personal expenses","All assessees"]
["58(1)(a)(ii)","Interest chargeable to tax which is payable outside India on which tax has not been paid or deducted at source","All assessees"]
["58(1)(a)(iii)","'Salaries' payable outside India on which no tax is paid or deducted at source","All assessees"]
["58(1A)","Disallowance due to TDS default","All assessees"]
[null,"(Covered by section 40(a)(ia) and 40(a)(iia))"]
["58(2)"," Expenditure of the nature specified in section 40A","All assessees"]
["58(4)","Expenditure in connection with winnings from lotteries, crossword puzzles, races, games, gambling or betting","All assessees"]
["F","For certain payments"]
["Section","Nature of deduction ","Who can claim","Key points (if any)"]
["80C","Investment in certain items (See view Deduction List for 80C)","Individual/HUF","The maximum tax exemption limit under Section 80C has been retained as Rs 1.5 Lakh only. "]
["80CCC","Contributions to certain pension funds of LIC or any other insurer (up to Rs. 1,50,000) (subject to certain conditions)14","Individual","see note 13 & 14"]
["80CCD","Contribution to pension scheme notified by Central Government up to 10% of salary (subject to certain conditions and limits)","Individual","see note 14 & 15"]
[null,"Contribution made by employer shall also be allowed as deduction under 80CCD(2) while computing total income of the employee. However, amount of deduction could not exceed 14% of salary where contribution is made by central government and 10% of salary, where contribution is made by any other employee."]
["80CCF","Amount up to Rs. 20,000, paid or deposited, during the previous years relevant to assessment year 2011-12 or 2012-13, as subscription to notified long-term infrastructure bonds","Individual/HUF"]
["80D","Amount paid (in any mode other than cash) by an individual or HUF to LIC or other insurer to effect or keep in force an insurance on the health of specified person. An individual can also make payment to the Central Government health scheme and/or on account of preventive health check-up (subject to limit)","Individual/HUF","see note 17"]
[null,"  ■  specified person means:"]
[null,"  -   In case of Individual - self, spouse, dependent children or parents"]
[null,"  -   In case of HUF - Any member thereof"]
[null,"  ■  Deduction for preventive health check-up shall not exceed in aggregate Rs. 5,000."]
[null,"  ■  Payment on account of preventive health check-up may be made in cash."]
["80DD","Deduction of Rs. 75,000 (Rs. 1,25,000 in case of severe disability) to a resident individual/HUF where (a) any expenditure has been incurred for the medical treatment (including nursing), training and rehabilitation of a dependant, being a person with disability [as defined under Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995] (w.e.f. assessment year 2005-06 including autism, cerebral palsy and multiple disability as referred to in National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation & Multiple Disabilities Act, 1999), or (b) any amount is paid or deposited under an approved scheme framed in this behalf by the LIC or any other insurer or the Administrator or the specified company for the maintenance of a dependent, being a person with disability (subject to certain conditions)","Resident Individual/HUF"]
["80DDB","Expenses actually paid for medical treatment of specified diseases and ailments subject to certain conditions","Resident Individual/HUF","see note 18"]
["80E","Amount paid out of income chargeable to tax by way of payment of interest on loan taken from financial institution/approved charitable institution for pursuing higher education19 ","Individual","(subject to certain conditions) (maximum period : 8 years)"]
["80EE","Interest payable on loan taken by an individual from any financial institution for the purpose of acquisition of a residential house property subject to certain condition. ","Individual","(Maximum deduction 50,000)"]
["80EEA","Interest payable on loan taken by an individual, who is not eligible to claim deduction under 80EE, from any financial institution for the purpose of acquisition of a residential house property subject to certain condition. ","Individual","(Maximum deduction 1,50,000)"]
["80EEB","Interest payable on loan taken by an individual from any financial institution for the purpose of purchase of an electric vehicle subject to certain condition. ","Individual","(Maximum deduction 1,50,000)"]
["80G","Donations","All assessees"]
[null,"[amount of deduction is 50 per cent of net qualifying amount]. "]
[null,"Donations to certain approved funds, trusts, charitable institutions/donations for renovation or repairs of notified temples, etc."]
[null,"100 per cent of qualifying donations to"]
[null,"*Africa (Public Contributions - India) Fund,"]
[null,"*Andhra Pradesh Chief Minister'S Cyclone Relief Fund,"]
[null,"*Army Central Welfare Fund,"]
[null,"*Chief Minister'S Earthquake Relief Fund (Maharashtra),"]
[null,"*Chief Minister'S Relief Fund Or The Lt. Governor'S Relief Fund In Respect Of Any State Or Union Territory,"]
[null,"*Fund For Technology Development And Application,"]
[null,"*Fund Set Up By State Government Of Gujarat Exclusively For Providing Relief To Victims Of Earthquake In Gujarat,"]
[null,"*Fund Set Up By State Government To Provide Medical Relief To The Poor,"]
[null,"*Government Or Approved Association For Promoting Family Planning,"]
[null,"*Indian Naval Benevolent Fund And Air Force Central Welfare Fund,"]
[null,"*Indian Olympic Association, Etc.20,"]
[null,"*National Children'S Fund (From 1-4-2014),"]
[null,"*National Cultural Fund,"]
[null,"*National Defence Fund,"]
[null,"*National Foundation For Communal Harmony,"]
[null,"*National Fund For Control Of Drug Abuse (From Assessment Year 2016-17) "]
[null,"*National Illness Assistance Fund,"]
[null,"*National Or State Blood Transfusion Council,"]
[null,"*National Sports Fund,"]
[null,"*National Trust For Welfare Of Persons With Autism,Cerebral Palsy, Mental Retardation And Multiple Disabilities,"]
[null,"*Prime Minister’S Citizen Assistance And Relief In Emergency Situations Fund (Pm Cares Fund)"]
[null,"*Prime Minister'S Armenia Earthquake Relief Fund,"]
[null,"*Prime Minister'S National Relief Fund,"]
[null,"*Sums Paid Between 26-1-2001 And 30-9-2001 To Any Eligible Trust, Institution Or Fund For Providing Relief To Gujarat Earthquake Victims21,"]
[null,"*The Swachh Bharat Kosh And The Clean Ganga Fund (From Assessment Year 2015-16) And"]
[null,"*Universities And Approved Educational Institutions Of National Eminence,"]
[null,"*Zila Saksharta Samitis,"]
[null,"[Subject To Certain Conditions And Limits]"]
["80GG","Rent paid in excess of 10% of total income for furnished/unfurnished resi-dential accommodation ","Individuals not receiving any house rent allowance","(subject to maximum of Rs. 5,000 p.m. or 25% of total income, whichever is less) (subject to certain conditions)"]
["80GGA","Certain 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 (subject to certain conditions)","All assessees not having any income chargeable under the head 'Profits and gains of business or profession'","see note 23"]
["80GGB","Sum contributed to any political party/electoral trust24","Indian company","see note 24"]
["80GGC","Sum contributed to any political party/electoral trust24","All assessees, other than local authority and artificial juridical person wholly or partly funded by Government","see note 24"]
["G","For certain incomes"]
["80-IA","Profits and gains from industrial undertakings engaged in infrastructure facility, telecommunication services, industrial park, development of Special Economic Zone, power undertakings, etc. (subject to certain conditions and limits)","All assessees","see note 25"]
[null,"No deduction under this section shall be available to an enterprise which starts the development or operation and maintenance of the infrastructure facility on or after the 1st day of April, 2017."]
["80-IAB","Profits and gains derived by undertaking/enterprise from business of developing a Special Economic Zone notified on or after 1-4-2005 ","Assessee being Developer of SEZ","(subject to certain conditions and limits)"]
[null,"No deduction under this section shall be available to an assessee, being a developer, where the development of Special Economic Zone begins on or after the 1st day of April, 2017."]
["80-IAC","Profit and gains derived by an eligible start-up from specified business on or after 1-4-2017 (subject to certain conditions)","Company and LLP","see note 27"]
["80-IB","Profits and gains from industrial undertakings, cold storage plant, hotel, scientific research & development, mineral oil concern, housing projects, cold chain facility, multiplex theatres, convention centres, ships, etc. (subject to certain conditions and limits)","All assessees","No deduction shall be available to an enterprise which commence the business activity on or after 1-4-2017."]
["80-IBA","Profits and gains derived by assessee from the business of developing and building affordable housing projects. ","All assessees","(subject to certain conditions)"]
["80-IC","Profits and gains derived by an undertaking or an enterprise in special category States","All assessees"," (Himachal Pradesh, Uttaranchal, Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland and Tripura) (subject to certain limits, time limits and conditions),"]
[null,"(a) which has begun or begins to manufacture or produce any article or thing, not being any article or thing specified in the Thirteenth Schedule, or which manufactures or produces any article or thing, not being any article or thing specified in the Thirteenth Schedule and undertakes substantial expansion during the specified period."]
[null,"(b) which has begun or begins to manufacture or produce any article or thing specified in the Fourteenth Schedule or commences any operation specified in that Schedule, or which manufactures or produces any article or thing, specified in the Fourteenth Schedule or commences any operation specified in that Schedule and undertakes substantial expansion during the specified period"]
["80-ID","Profits and gains from business of hotels and convention centres in specified areas (subject to certain conditions).","All assessees"]
["80-IE","Deduction in respect of certain undertakings in North Eastern States.","All assessees"]
["80JJA","Entire income from business of collecting and processing or treating of bio-degradable waste for generating power, or producing bio-fertilizers, bio-pesticides or other biological agents or for producing bio-gas, making pellets or briquettes for fuel or organic manure (for 5 consecutive assessment years)","All assessees"]
["80JJAA","Deduction of 30% of additional employee cost in respect of employment of new employees.","Assessee to whom section 44AB applies","(Subject to certain other condition)"]
[null,"Additional employee cost means total emoluments paid or payable to additional employees employed during the previous year."]
[null,"Deduction shall be allowed for first three Assessment Years including the Assessment Year relevant to previous year in which such employment is provided."]
["80LA","Certain incomes of Scheduled banks/banks incorporated outside India having Offshore Banking Units in a Special Economic Zone/Units of International Financial Services Centre ","Scheduled Banks/banks incorporated outside India/Units of International Financial Services Centre","(subject to certain conditions and limits)"]
["80M","Inter-corporate dividend shall be allowed to be reduced from total income of company receiving the dividend if same is further distributed to shareholders one month prior to the due date of filing of return.","Domestic Company"]
["80P","Specified incomes [subject to varying limits specified in sub-section (2)]","Co-operative societies"]
["80QQB","Royalty income of author of certain specified category of books (up to Rs. 3,00,000) (subject to certain conditions)","Resident Individual - Author"]
["80RRB","Royalty on patents up to Rs. 3,00,000 in the case of a resident individual who is a patentee and is in receipt of income by way of royalty in respect of a patent registered on or after 1-4-2003 ","Resident individuals","(subject to certain conditions)."]
["80TTA"," Interest on deposits in savings bank accounts ","Individuals/HUFs (except Senior Citizen)","(up to Rs. 10,000 per year)"]
["80TTB","Interest on deposit in saving account or fixed deposit (upto Rs. 50,000 per year)","Senior citizen"]
["80U","Deduction of Rs. 75,000 to a resident individual who, at any time during the previous year, is certified by the medical authority to be a person with disability [as defined under Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995] \n(subject to certain conditions).","Resident individuals","**"]
[null,"** [w.e.f. assessment year 2005-06 including autism, cerebral palsy, and multiple disabilities as defined under National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation & Multiple Disabilities Act, 1999] [in the case of a person with severe disability, allowable deduction is Rs. 1,25,000] "]
["H","Rebates"]
["87A","Tax rebate in case of individual resident in India, whose total income does not exceed Rs. 5,00,000 quantum of rebate shall be an amount equal to hundred per cent of such income-tax or an amount of Rs. 12,500, whichever is less.","Resident Individual"]
["Key points relevant to  Note with its section"]
["Note No","Content",null,"Relevant Section"]
[" 1.  ","Provisions of section 32 shall apply whether or not the assessee has claimed depreciation.",null,"32(1)(i) &32(1)(ii)"]
[" 2.  ","If sum is borrowed for acquiring a capital asset, interest thereon pertaining to the period before asset is first put to use shall not be allowed as deduction."]
[" 3.  ","W.e.f. assessment year 2016-17, bad-debts shall be allowed as deduction even if they are not written-off from books of accounts. Such deduction shall be allowed if amount of debt or part thereof has been taken into account in computing income on the basis of Income Computation and Disclosure Standards notified under section 145(2) without recording the same in the accounts."]
[" 4.  ","With effect from assessment year 2018-19 business of developing or maintaining and operating or developing, maintaining and operating a new infrastructure facility, has been included."]
[null,"  ♦   Section 35AD was amended by Finance (No. 2) Act, 2014 with effect from assessment year 2015-16 :"]
[null,"With a view to ensure that the capital asset on which investment linked deduction has been claimed is used for the purposes of the specified business, sub-section (7A) has been inserted in section 35AD to provide that any asset in respect of which a deduction is claimed and allowed under section 10AA, shall be used only for the specified business for a period of 8 years beginning with the previous year in which such asset is acquired or constructed. Moreover, if such asset is used for any purpose other than the specified business, the total amount of deduction so claimed and allowed in any previous year in respect of such asset (as reduced by the amount of depreciation allowable in accordance with the provisions of section 32 as if no deduction had been allowed under section 10AA), shall be deemed to be income of the assessee chargeable under the head \"Profits and gains of business or profession\" of the previous year in which the asset is so used. However, this provision will not apply to a company which has become a sick industrial company under section 17(1) of the Sick Industrial Companies (Special Provisions) Act within the time period of 8 years as stated above."]
[null,"  ♦   Where any deduction under section 35AD has been availed of by the assessee on account of capital expenditure incurred for the purposes of specified business in any assessment year, no deduction under section 10AA shall be available to the assessee in the same or any other assessment year in respect of such specified business."]
[" 5. "," With effect from assessment year 2015-16 a new Explanation 2 has been inserted in section 37(1) to clarify that expenditure incurred by the assessee on Corporate Social Responsibility activities in accordance with section 135 of the Companies Act, 2013 will not be considered as expenditure incurred by the assessee for the purposes of the business or profession."]
[" 6.  ","Following chart explains amendments made in section 40(a)(i) with effect from the assessment year 2015-16 :"]
[null,"TDS default pertaining to any sum (other than salary) payable outside India or payable to a non-resident which is taxable in the hands of recipient in India","Law applicable up to the assessment year 2014-15","Law applicable from the assessment year 2015-16"]
[null,"1. Tax is deductible but it is not deducted","Expenditure is not deductible. If, however, TDS is deposited in a subsequent year, it will be deducted in that year","No amendment. The law which is applicable for the assessment year 2014-15 will apply for assessment year 2015-16 onwards"]
[null,"2. Tax is deductible (and it is so deducted during April 1 and February 28/29 of the financial year) but it is not deposited up to March 31 of the financial year","Expenditure is not deductible. If, however, TDS is deposited in a subsequent year, it will be deducted in that year","Disallowance provisions will not be applicable if TDS is deposited up to the due date of submission of return of income under section 139(1). If TDS is deposited after this date, expenditure will be deductible in the year in which TDS is deposited."]
[null,"3. Tax is deductible (and it is so deducted during the month of March) but it is not deposited up to April 30 falling immediately after the end of the financial year","Expenditure is not deductible. If, however, TDS is deposited in a subsequent year, it will be deducted in that year","Disallowance provisions will not be applicable if TDS is deposited up to the due date of submission of return of income under section 139(1). If TDS is deposited after this date, expenditure will be deductible in the year in which TDS is deposited."]
[null,"Following chart explains amendments made in section 40(a)(i) with effect from the assessment year 2020-21 :"]
[null,"TDS default pertaining to any sum (other than salary) payable outside India or payable to a non-resident which is taxable in the hands of recipient in India","Law applicable up to the assessment year 2019-20","Law applicable from the assessment year 2020-21"]
[null,"Tax is deductible but not deducted, but Payee has furnished his return of income after taking into account said income and paid tax thereon","Expenditure is not deductible. If, however, TDS is deposited in a subsequent year, it will be deducted in that year","Were deductor has failed to deduct the tax and payee has furnished his return of income after considering such income and paid tax thereon, deductor shall not deemed to be an assessee in default, then it shall be deemed that the assessee has deducted and paid the tax on the date on which the payee has furnished his return of Income. Accordingly expenditure shall be allowable as deduction."]
[" 7.  ","Following amendments have been made in section 40(a)(ia) with effect from the assessment year 2015-16 :"]
[null,"   •  Coverage of disallowance extended - Before amendment, disallowance provisions of section 40(a)(ia), covered TDS default under sections 193, 194A, 194C, 194D, 194H, 194-I and 194J. After amendment, disallowance under section 40(a)(ia), will cover any amount payable to a resident which is subject to TDS."]
[null,"   •  Only 30 per cent expenditure to be disallowed - In case of TDS default, 30 per cent of expenditure (not 100 per cent) will be disallowed."]
[" 8.  ","One residential house in India with effect from assessment year 2015-16. With effect from Assessment Year 2020-21, a taxpayer has an option to make investment in two residential house properties in India. This option can be exercised by the taxpayer only once in his lifetime provided the amount of long-term capital gain does not exceed Rs. 2 crores."]
[" 9. "," With effect from assessment year 2015-16 limit of Rs. 50 lakhs applies to total amount invested during financial year in which original asset is transferred and in subsequent financial year."]
[" 10.  ","One residential house in India with effect from assessment year 2015-16."]
[" 11.  ","See Bank Term Deposits Scheme, 2006."]
[" 12.  ","with effect from assessment year 2015-16.",null," 80C, 80CCC and 80CCD."]
[" 13.  ","Where deduction is claimed under this section, deduction in relation to same amount cannot be claimed under section 80C.",null,"80CCC"]
[" 14. "," section 80CCE provides that the aggregate amount of deductions under section 80C, section 80CCC and section 80CCD(1) shall not, in any case, exceed Rs. 1,50,000",null,"80CCC & 80CCD"]
[null,"With effect from assessment year 2015-16, amended sub-section (1) has clarified that a non-government employee can claim deduction under section 80CCD even if his date of joining is prior to January 1, 2004."]
[" 15.  ","With effect from the assessment year 2012-13 section 80CCE is amended so as to provide that contribution made by the Central Government or any other employer to a pension scheme under sub-section (2) of section 80CCD shall not be included in the limit of deduction of Rs. 1,50,000 provided under section 80CCE.",null,"80CCD"]
[null,":With effect from assessment year 2016-17, sub-section (1A) of section 80CCD which laid down maximum deduction limit of Rs. 1,00,000 (under sub-section (1)) has been deleted."]
[null," :Further, a new sub-section (1B) is inserted to provide for additional deduction to the extent of Rs. 50,000. The additional deduction is not subject to ceiling limit of Rs. 1,50,000 as provided under section 80CCE."]
[null,":However, it is to be noted that addition deduction of Rs. 50,000 shall not be allowed in respect of contribution which is considered for deduction under section 80CCD(1), i.e., within limit of 10% of salary/gross total income"]
[null,":Any payment from NPS to an employee because of closure or his opting out of the pension scheme is chargeable to tax. However, with effect from the assessment year 2017-18, the whole amount received by the nominee from NPS on death of the assessee shall be exempt from tax."]
[" 16.  ","Rajiv Gandhi Equity Savings Scheme, 2012/2013."]
[null,"With effect from assessment year 2014-15 (a) investment in listed units of an equity oriented fund is also permitted; (b) deduction shall be allowed for three consecutive assessment years, beginning with the assessment year relevant to previous year in which the listed equity shares or listed units of equity oriented fund were first acquired and (c) gross total income of the assessee for relevant assessment year shall not exceed twelve lakh rupees."]
[" 17. "," Section 80D is amended by the Finance Act, 2018. From assessment year 2019-20 onwards the deduction under Section 80D will be available as per the limit specified below:",null,"80D"]
[null,"for Individual","for HUF"]
[null,"For self, spouse and dependent children : Rs. 25,000 (Rs. 50,000 if person insured is a senior citizen*);","Premium up to Rs. 25,000 (Rs. 50,000 if member insured is a senior citizen) paid to insure any member of the family."]
[null,"For parents of the assessee : (Additional) Rs. 25,000 (Rs. 50,000 if person insured is a senior citizen)","NA"]
[null,"Medical expenditure if no amount is paid in respect of health insurance-Rs.50,000 (only in case of senior citizen)","Medical expenditure if no amount is paid in respect of health insurance-Rs.50,000 (only in case of senior citizen)"]
[null,"Aggregate amount of deduction cannot exceed Rs.1,00,000 in any case","Aggregate amount of deduction cannot exceed Rs.50,000 in any case."]
[null,"*‘Senior citizen’ means an individual resident in India who is of the age of sixty years or more at any time during the relevant previous year."]
[" 18.  ","Maximum deduction is Rs. 40,000 (Rs. 1,00,000 where expenditure is incurred for a senior citizen [w.e.f assessment year 2019-20])",null,"80DDB"]
[null," With effect from assessment year 2016-17, the taxpayer shall be required to obtain a prescription from a specialist doctor (not necessarily from a doctor working in a Government hospital) for availing this deduction."]
[" 19.  ","Scope of 'higher education' is enlarged with effect from assessment year 2010-11 to cover any course of study pursued after passing the Senior Secondary Examination or its equivalent from any school, Board or university recognised by the Central Government or State Government or local authority or by any other authority authorized by the Central Government or State Government or local authority to do so."]
[null,"With effect from 1-4-2010 the scope of expression 'relative' has also been enlarged to cover the student for whom the taxpayer is the legal guardian."]
[" 20.  ","Donation of any sums paid by the assessee, being a company, in the previous year as donations to the Indian Olympic Association or to any other association or institution established in India, as the Central Government may, having regard to the prescribed guidelines, by notification in the Official Gazette, specify in this behalf for—",null,"80G"]
[null," (i)  the development of infrastructure for sports and games; or"]
[null,"(ii)  the sponsorship of sports and games,"]
[null,"in India;"]
[null,"is eligible for the purpose of deduction under section 80G [this is in consequence of omission of section 10(23)]."]
[" 21.  ","Donation made to an authority constituted in India by or under any law enacted either for the purpose of dealing with and satisfying the need for housing accommodation or for the purpose of planning, development or improvement of cities, towns and villages, or for both is also eligible for the purpose of deduction under section 80G from the assessment year 2003-04 [this is in consequence of omission of section 10(20A)].",null,"80G"]
[" 22.  ","With effect from 1-4-2013 no deduction shall be allowed in respect of donation of any sum exceeding two thousand rupees unless such sum is paid by any mode other than cash.",null,"80G"]
[" 23.  ","With effect from 1-4-2013 no deduction shall be allowed under this section in respect of any sum exceeding ten thousand rupees unless such sum is paid by any mode other than cash.",null,"80GGA"]
[" 24.  ","With effect from 1-4-2014 deduction will not be allowed if sum is contributed in cash.",null,"80GGB,  80GGC"]
[" 25.  ","Time limits stated under section 80-IA(4)(iv) have been extended from 31-3-2014 to 31-3-2017.",null,"80-IA"]
[" 26.  ","100% deduction shall be allowed from the AY beginning on or after the 1st day of April, 2021."]
[" 27.  ","With effect from Assessment Year 2018-19:",null,"80-IAC"]
[null,"  i.  'Eligible business' means a business carried out by an eligible start up engaged in innovation, development or improvement of products or processes or services or a scalable business model with a high potential of employment generation or wealth creation."]
[null," ii.  \"Eligible start-up\" means a company or a limited liability partnership engaged in eligible business which fulfils the following conditions, namely:"]
[null,"  a.  it is incorporated on or after the 1st day of April, 2016 but before the 1st day of April, 2021"]
[null,"  b.  the total turnover of its business does not exceed 100 crore rupees in the previous years in which deduction is claimed; and"]
[null,"  c.  it holds a certificate of eligible business from the Inter-Ministerial Board of Certification as notified in the Official Gazette by the Central Government"]