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[null,"2020-21",null,"F.Y.",null,{"$f":"INDEX('Table for form 16'!$A$1081:$A$1117,MATCH('blank form16'!$L$17,'Table for form 16'!$B$1081:$B$1117,0))","v":{"$error":"#N/A"}},null,null,null,null,{"$f":"IF($F$1>=B1,#REF!,\"Existing Option\")","v":{"$error":"#N/A"}}]
["CATEGORY",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Employee code/ID"]
[]
["FORM 16",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Home",null,null,"Home"]
["[See rule 31(1)(a)]"]
["PART A"]
["Certificate under section 203 of the Income-tax Act,1961 for tax deducted at source  Salary"]
["Certificate No. ",null,null,null,null,null,null,null,null,null,null,"Last updated on"]
["Name and Address of Employer",null,null,null,null,null,null,null,null,null,null,"Name and Designation of Employee"]
[]
[]
["PAN  of Deductor",null,null,"TAN of the Deductor",null,null,null,null,null,null,null,"PAN of the\n Employee",null,null,null,null,"Employee Reference No. provided by the Employer (If avaiable)"]
[]
[]
["CIT (TDS)",null,null,null,null,null,null,null,null,null,null,"Assessment Year",null,null,null,null,"Period with the Employer"]
["Address:",null,{"$f":"IF('DDO Data'!$D$14=\"\",\"\",'DDO Data'!$D$14)","v":"The Commissioner of Income Tax (TDS) New Central Revenue Building, Statue Circle, Janpath, Jaipur - 302005"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"From",null,null,null,"To"]
[]
["City:                                       Pincode:",{"$f":"IF('DDO Data'!$D$15=\"\",\"\",'DDO Data'!$D$15)","v":"Jaipur  "},null,null,"Pin Code",null,null,{"$f":"IF('DDO Data'!$D$16=\"\",\"\",'DDO Data'!$D$16)","v":302005}]
["Summary of  amount paid/credited and tax deducted at sourcethereon  in respect of employee"]
["Quarter",null,"Receipt Numbers of original quarterly statements of TDS under sub-section (3) of section 200",null,null,null,null,null,null,null,null,"Amount of paid/credited ",null,null,null,null,"Amount of tax deducted (Rs.)",null,null,null,null,"Amount of tax deposited/remitted (Rs.)"]
[]
[]
["Quarter 1",null,{"$f":"IF('DDO Data'!F8=\"\",\"\",'DDO Data'!F8)","v":""},null,null,null,null,null,null,null,null,0,null,null,null,null,0,null,null,null,null,{"$f":"Q24","v":0}]
["Quarter 2",null,{"$f":"IF('DDO Data'!F9=\"\",\"\",'DDO Data'!F9)","v":""},null,null,null,null,null,null,null,null,0,null,null,null,null,0,null,null,null,null,{"$f":"Q25","v":0}]
["Quarter 3",null,{"$f":"IF('DDO Data'!F10=\"\",\"\",'DDO Data'!F10)","v":""},null,null,null,null,null,null,null,null,0,null,null,null,null,0,null,null,null,null,{"$f":"Q26","v":0}]
["Quarter 4",null,{"$f":"IF('DDO Data'!F11=\"\",\"\",'DDO Data'!F11)","v":""},null,null,null,null,null,null,null,null,0,null,null,null,null,0,null,null,null,null,{"$f":"Q27","v":0}]
["Total (Rs.)",null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(L24:O27)","v":0},null,null,null,null,{"$f":"SUM(Q24:T27)","v":0},null,null,null,null,{"$f":"Q28","v":0}]
["I.  DETAILS OF TAX DEDUCTED AND DEPOSITED IN THE CENTRAL GOVERNMENT ACCOUNT THROUGH ADJUSTMENT"]
[]
["(The deductor to provide payment wise details of tax deducted and deposited with respect to the deductee)"]
["S.\nNo.","Tax Deposited in respect of the deductee(Rs.)","Book identification number (BIN)"]
[null,null,"Receipt numbers of Form No.24 G",null,null,null,null,null,null,"DDO serial number in Form No 24G",null,null,null,null,"Date of transfer voucher  (dd/mm/yyyy)",null,null,null,null,null,null,null,"Status of matching with Form No. 24G"]
[]
[]
[1,0]
[2,0]
[3,0]
[4,0]
[5,0]
[6,0]
[7,0]
[8,0]
[9,0]
[10,0]
[11,0]
[12,0]
["TOTAL",{"$f":"SUM(B36:B47)","v":0}]
[]
["Certificate No. ",null,{"$f":"IF($D$8=\"\",\"\",$D$8)","v":""},null,null,null,"TAN of employer",null,null,null,{"$f":"$D$14","v":0},null,null,null,"PAN of employee",null,null,null,{"$f":"$L$14","v":0},null,null,"A.YEAR",null,{"$f":"$L$17","v":0}]
["II.  DETAILS OF TAX DEDUCTED AND DEPOSITED IN THE CENTRAL GOVERNMENT ACCOUNT  THROUGH CHALLAN\n (The deductor to provide payment wise details of tax deducted and deposited with respect to the deductee)"]
[]
["S.No.","Tax Deposited in respect of the deductee (Rs.)","Challan identification number (CIN)"]
[null,null,"BSR Code of tbe Bank Branch",null,null,null,null,null,null,"Date on which tax deposited (dd/mm/yyyy)",null,null,null,null,null,null,null,"Challan Serial Number",null,null,null,null,"Status of matching with OLTAS"]
[1,0]
[2,0]
[3,0]
[4,0]
[5,0]
[6,0]
[7,0]
[8,0]
[9,0]
[10,0]
[11,0]
[12,0]
["Total",{"$f":"SUM(B55:B66)","v":0}]
["Verification"]
["I",null,null,null,null,null,null,null,{"$f":"IF('DDO Data'!$H$12=\"Male\",\"son of\",\"daughter of\")","v":"son of"},null,null,null,null,null,null,null,null,null,null,"working in the capacity of "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"do hearby certify that a sum of "]
[null,null,null,null,{"$f":"pravesh(A71)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,"has been  deducted at source "]
["and paid to  the credit of   the Central Government. I further certify  that the information given  above is true and correct based on the books of account, documents and available records"]
[]
[]
["Place :",null,null,null,null,null,null,null,null,null,null,null,"(Signature of the person responsible for deduction of tax)"]
["Date :"]
["Designation",null,null,null,null,null,null,null,null,null,null,null,"Full Name"]
[]
[]
["Certificate No. ",null,{"$f":"IF($D$8=\"\",\"\",$D$8)","v":""},null,null,null,"TAN of employer",null,null,null,{"$f":"$D$14","v":0},null,null,null,"PAN of employee",null,null,null,{"$f":"$L$14","v":0},null,null,"A.YEAR",null,{"$f":"$L$17","v":0}]
["PART B (Annexure)"]
["Details of Salary Paid and any other income and tax deducted"]
["(A)","Whether opting for taxation u/s 115BAC?",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"YES/NO"]
[1," Gross Salary"]
["(a)  ","Salary as per provisons contained in sec 17(1)",null,null,null,null,null,null,null,null,null,null,null,null,0]
["(b)  ","Value of perquisites u/s 17(2) ",null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"(as per Form No. 12BA, wherever applicable)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," "]
["(c )  ","Profits in lieu of salary under section 17(3) ",null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"(as per Form No.12BA, wherever applicable)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," "]
["(d)  ","Total",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"O85+O86+O88","v":0}]
["(e)","Reported total amount of salary received from other employer(s)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[2,"Less : Allowance to the extent exempt under section 10"]
["Details",null,null,null,null,null,null,null,null,null,"Rs."]
["(a) ","Travel concession or assistance  u/s 10(5)",null,null,null,null,null,null,null,null,null,null,null,null,0]
["(b) ","Death-cum-retirement gratuity u/s 10(10)",null,null,null,null,null,null,null,null,null,null,null,null,0]
["(c ) ","Commuted value of pension u/s 10(10A)",null,null,null,null,null,null,null,null,null,null,null,null,0]
["(d) ","Cash equivlent of leave salary encashment  u/s 10(10AA)",null,null,null,null,null,null,null,null,null,null,null,null,0]
["(e) ","House rent allowance u/s  10(13 A)     ",null,null,null,null,null,null,null,null,null,null,null,null,0]
["(f)  ","Conv Allow under Section 10(14)       ",null,null,null,null,null,null,null,null,null,null,null,null,0]
["(g) ","Other Allowances exempt u/s 10",null,null,null,null,null,null,null,null,null,null,null,null,0]
["(h) ","Total amount of exemption claimd u/s  10 \n[ 2(a)+2(b)+2( c)+2(d)+2(e)+2(f)+2(g)]",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(O94:R100)","v":0}]
[]
[3,"Total amount of salary received from current employer [1(d)-2(h)]",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'blank form16'!S90-W101","v":0}]
[4,"Less :Deductions  under section 16"]
["(a) ","Standard Deducation (u/s 16ia)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["(b)  ","Entertainment Allowance u/s 16(ii)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["(c.)  ","Tax on Employment u/s 16(iii)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[5,"Total amount of deductions u/s 16 [ 4(a)+ (b) + (c )]",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"S107+S106+S105","v":0}]
[6," Income chargable under the head Salaries [3+1(e)-5]",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"W103+S91-W108","v":0}]
[7,"Add : Any other income reported by the employee under as per section 192 (2B)\n"]
["Details",null,null,null,null,null,null,null,null,null,"Rs."]
["(a) ","Income (or admissible loss) from house property reported by employee offered for TDS",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[]
["(b)  ","Income under the head Other Sources offered for TDS",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[8,"Total amount of other income reported by the employee\n [(7(a) + 7(b)]",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"S112+S114","v":0}]
[9,"GROSS TOTAL INCOME ( 6 + 8 )",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"W109+W115","v":0}]
[10,"Deductions under chapter VI A"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Gross Amount",null,null,null,"Deductible Amount"]
["(a)","Deduction in respect of life insurance premia, contributions to provident fund etc. under section 80C",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,null,{"$f":"IF((S119)>150000,150000,S119)","v":0}]
[]
["i.","Genral Provided Fund",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($K$1=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$AO$6:$AO$556,MATCH('blank form16'!#REF!,'Employee Data'!$D$6:$D$556,0)))","v":{"$error":"#N/A"}},null,null,null,{"$f":"S121","v":{"$error":"#N/A"}}]
["ii.","State Insurance & Service Tax",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($K$1=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$AP$6:$AP$556,MATCH('blank form16'!#REF!,'Employee Data'!$D$6:$D$556,0)))","v":{"$error":"#N/A"}},null,null,null,{"$error":"#N/A"},null,null,null,null,null,"(d)  Rs. ... Rs. ..."]
["iii","Group Insurance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($K$1=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$AQ$6:$AQ$556,MATCH('blank form16'!#REF!,'Employee Data'!$D$6:$D$556,0)))","v":{"$error":"#N/A"}},null,null,null,{"$error":"#N/A"},null,null,null,null,null,"(e) Deductions in respect of amount paid/deposited to notified"]
["iv.","Life Insurance Premium",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($K$1=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$AR$6:$AR$556,MATCH('blank form16'!#REF!,'Employee Data'!$D$6:$D$556,0)))","v":{"$error":"#N/A"}},null,null,null,{"$error":"#N/A"},null,null,null,null,null,"pension scheme under section 80CCD (1B)"]
["v.","Accured Intrest on NSC",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($K$1=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$AS$6:$AS$556,MATCH('blank form16'!#REF!,'Employee Data'!$D$6:$D$556,0)))","v":{"$error":"#N/A"}},null,null,null,{"$error":"#N/A"},null,null,null,null,null,"Rs. ... Rs. ..."]
["vi.","Tution Fee",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($K$1=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$AT$6:$AT$556,MATCH('blank form16'!#REF!,'Employee Data'!$D$6:$D$556,0)))","v":{"$error":"#N/A"}},null,null,null,{"$error":"#N/A"},null,null,null,null,null,"(f) Deduction in respect of contribution by Employer to"]
["vii","Repayment of HBA",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($K$1=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$AU$6:$AU$556,MATCH('blank form16'!#REF!,'Employee Data'!$D$6:$D$556,0)))","v":{"$error":"#N/A"}},null,null,null,{"$error":"#N/A"},null,null,null,null,null,"pension scheme under section 80CCCD (2)"]
["viii","Hazard Fund",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($K$1=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$AV$6:$AV$556,MATCH('blank form16'!#REF!,'Employee Data'!$D$6:$D$556,0)))","v":{"$error":"#N/A"}},null,null,null,{"$error":"#N/A"},null,null,null,null,null,"Rs. ... Rs. ..."]
["ix","Purchases of NSC",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($K$1=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$AW$6:$AW$556,MATCH('blank form16'!#REF!,'Employee Data'!$D$6:$D$556,0)))","v":{"$error":"#N/A"}},null,null,null,{"$error":"#N/A"},null,null,null,null,null,"(g) Deduction in respect of health insurance premia under"]
["x","PPF",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($K$1=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$AX$6:$AX$556,MATCH('blank form16'!#REF!,'Employee Data'!$D$6:$D$556,0)))","v":{"$error":"#N/A"}},null,null,null,{"$error":"#N/A"},null,null,null,null,null,"section 80D"]
["xi","PLI / ULIP",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($K$1=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$AY$6:$AY$556,MATCH('blank form16'!#REF!,'Employee Data'!$D$6:$D$556,0)))","v":{"$error":"#N/A"}},null,null,null,{"$error":"#N/A"},null,null,null,null,null,"Rs. ... Rs. ..."]
["xii","IDBI/ICCI",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($K$1=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$AZ$6:$AZ$556,MATCH('blank form16'!#REF!,'Employee Data'!$D$6:$D$556,0)))","v":{"$error":"#N/A"}},null,null,null,{"$error":"#N/A"},null,null,null,null,null,"(h) Deduction in respect of interest on loan taken for higher"]
["xiii","BANK FD/POST OFFICE FD",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($K$1=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$BA$6:$BA$556,MATCH('blank form16'!#REF!,'Employee Data'!$D$6:$D$556,0)))","v":{"$error":"#N/A"}},null,null,null,{"$error":"#N/A"},null,null,null,null,null,"education under section 80E"]
["xiv","Equity link saving bond",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($K$1=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$BB$6:$BB$556,MATCH('blank form16'!#REF!,'Employee Data'!$D$6:$D$556,0)))","v":{"$error":"#N/A"}},null,null,null,{"$error":"#N/A"},null,null,null,null,null,"Rs. ... Rs. ..."]
["xv","Sukanya Samriddhi Account Deposit Scheme",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($K$1=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$BC$6:$BC$556,MATCH('blank form16'!#REF!,'Employee Data'!$D$6:$D$556,0)))","v":{"$error":"#N/A"}},null,null,null,{"$error":"#N/A"}]
["xvi","Any other ded. u/s 80C",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($K$1=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$BD$6:$BD$556,MATCH('blank form16'!#REF!,'Employee Data'!$D$6:$D$556,0)))","v":{"$error":"#N/A"}},null,null,null,{"$error":"#N/A"}]
["(b)","Deduction in respect of contribution to certain pension funds under section 80CCC",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,null,{"$f":"IF((S137)>150000,150000,S137)","v":0}]
[]
["( c)","Deduction in respect of contribution by taxpayer to pension scheme under section 80CCD (1)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,null,{"$f":"IF((S139)>150000,150000,S139)","v":0}]
[]
["(d)","Total deduction under section 80C, 80CCC and 80CCD(1)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"S119+S137+S139","v":0},null,null,null,{"$f":"IF((S141)>150000,150000,S141)","v":0}]
["Certificate No. ",null,{"$f":"IF($D$8=\"\",\"\",$D$8)","v":""},null,null,null,"TAN of employer",null,null,null,{"$f":"$D$14","v":0},null,null,null,"PAN of employee",null,null,null,{"$f":"$L$14","v":0},null,null,"A.YEAR",null,{"$f":"$L$17","v":0}]
[]
["(e)","Deductions in respect of amount paid/deposited to notified pension scheme under section 80CCD (1B)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,null,{"$f":"IF(S144>50000,50000,S144)","v":0}]
[]
["(f)","Deduction in respect of contribution by Employer to pension scheme under section 80CCCD (2)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,null,{"$f":"MIN(ROUND(O85*10%,0),S146)","v":0}]
[]
["(g)","Deduction in respect of health insurance premia under section 80D",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,null,{"$f":"IF(S148>100000,100000,S148)","v":0}]
[]
["(h)","Deduction in respect of interest on loan taken for higher education under section 80E",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,null,{"$f":"S150","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Gross Amount",null,null,null,"Qualifying Amount",null,null,null,"Deductible Amount"]
["(i)","Total Deduction in respect of donations to certain funds charitable institutions, etc. under section 80G",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"S153","v":0},null,null,null,0,null,null,null,0]
[]
["(j)","Deduction in respect of Interest on deposits in savings account under section 80TTA",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"S155","v":0},null,null,null,0,null,null,null,0]
[]
["(k)","Amount deductible under any other provision(s) of Chapter VI‐A"]
[null,"U/S 80CCF","Investment  in long term infrasturture bonds ",null,null,null,null,null,null,null,null,null,null,null,{"$f":"S158","v":0},null,null,null,0,null,null,null,0]
[null,"U/S 80DD-","Medical treat. of dependent handicapped person ",null,null,null,null,null,null,null,null,null,null,null,{"$f":"S159","v":0},null,null,null,0,null,null,null,0,null,{"$f":"IF(S159>0,INDEX('Employee Data'!$BL$6:$BL$556,MATCH('blank form16'!#REF!,'Employee Data'!$D$6:$D$556,0)),\"\")","v":""}]
[null,"U/S 80DDB-","Spl ded.to the guardion of a patient suff.from Cancer/Aids ",null,null,null,null,null,null,null,null,null,null,null,{"$f":"S160","v":0},null,null,null,0,null,null,null,0]
[]
[null,"U/S 80EE-"," Intrest paid on HBA(Loan taking after 01-04-13 excluding u/s 24B) ",null,null,null,null,null,null,null,null,null,null,null,{"$f":"S162","v":0},null,null,null,0,null,null,null,0]
[]
[null,"U/S 80EEA- ","Interest on loan taken for certain house property ",null,null,null,null,null,null,null,null,null,null,null,{"$f":"S164","v":0},null,null,null,0,null,null,null,0]
[null,"U/S 80EEB- ","Purchase of electric vehicle",null,null,null,null,null,null,null,null,null,null,null,0,null,null,null,0,null,null,null,0]
[null,"U/S 80CCG-","New Rajiv Gandhi Saving Scheme ",null,null,null,null,null,null,null,null,null,null,null,0,null,null,null,0,null,null,null,0]
[null,"U/S 80TTB-"," Interest income earned on Saving/ Fixed Deposits & Recurring Deposits ",null,null,null,null,null,null,null,null,null,null,null,0,null,null,null,0,null,null,null,0]
[null,"U/S 80U- "," Phy. hand. person or blind person under section 80U",null,null,null,null,null,null,null,null,null,null,null,0,null,null,null,0,null,null,null,0,null,{"$f":"IF(S168>0,INDEX('Employee Data'!$BW$6:$BW$556,MATCH('blank form16'!#REF!,'Employee Data'!$D$6:$D$556,0)),\"\")","v":""}]
[null,{"$f":"Statement!B66","v":""},"(Any other deduction..Give name)",null,null,null,null,null,null,null,null,null,null,null,{"$f":"S169","v":0},null,null,null,0,null,null,null,{"$f":"S169","v":0}]
["(I )","Total of amount deductible under any other provision(s) of Chapter VI‐A",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(O158:R169)+SUM(O144:R156)","v":0},null,null,null,{"$f":"SUM(S158:V169)+SUM(S144:V156)","v":0},null,null,null,{"$f":"SUM(W158:Z169)+SUM(W144:X156)","v":0}]
[]
[11,"Aggregate of deductible amounts under Chapter VI-A",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(W141+W170)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"ROUNDUP(W173,-1)","v":0},null,null,null,{"$f":"'blank form16'!W116-W172","v":0}]
[12,"Total Income ( 9 - 11 ) (Rounded off u/s 288A)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(W116<=W172,0,IF(S173-W173<=5,ROUNDUP(S173,-1),ROUNDUP(S173,-1)-10))","v":0}]
[13," Tax on total income ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,null,null,null,{"$f":"'Table for form 16'!C1129","v":""}]
[14,"Rebate under section 87A, if applicable",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[15,"Surcharge,whenever applicable  (on tax computed at S.No. 13)                   ",null,null,null,null,null,{"$f":"IF('Table for form 16'!E1131>0,'Table for form 16'!B1132,\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[]
[16,{"$f":"IF('Table for form 16'!$F$2=\"2020-21\",\"Health and Education Cess & 4% \",IF('Table for form 16'!$F$2=\"2019-20\",\"Health and Education Cess & 4% \",IF('Table for form 16'!$F$2=\"2018-19\",\"Health and Education Cess & 4% \",\"Education Cess @2% on Tax+H.Education Cess @1% \")))","v":"Education Cess @2% on Tax+H.Education Cess @1% "},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,null,null,null,{"$f":"IF(AC175=\"\",\"\",'Table for form 16'!L1130)","v":""}]
[null,"(on tax computed at S.No.13 + surcharge  at S.No. 15)"]
[17," Tax payable ( 13+15+16-14 )",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[18,"Less:  Releif under section 89 (attach details)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[19,"Tax Payable ( 17-18 )",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"W181-W182","v":0}]
["Verification"]
[]
["I",null,null,null,null,null,null,null,{"$f":"IF('DDO Data'!$H$12=\"Male\",\"son of\",\"daughter of\")","v":"son of"},null,null,null,null,null,null,null,null,null,null,"working in the capacity of "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"do hearby certify that the"]
[" information given  above is true and correct and is based on the books of account, documents ,TDS statements, and available records"]
[]
["Place :",null,null,null,null,null,null,null,null,null,null,null,"(Signature of the person responsible for deduction of tax)"]
["Date :"]
["Designation",null,null,null,null,null,null,null,null,null,null,null,"Full Name"]
[]
[]
[]
[]
[]
["Note : ","1.   aggregate amount deductible under section 80C shall not exceed one lakh rupees"]
[null,"2.   aggregate amount deductible under the three sections,i.e., 80C, 80CCC & 80CCD (1), shall not exceed one lakh fifty thousand rupees"]
[]
["B.  Other sections ( for e.g., 80E, 80G etc. ) under chapter VIA",null,null,null,null,null,null,null,null,null,null,null,null,null,"Gross Amount",null,null,null,"Qualifying Amount",null,null,null,"Deductible Amount"]
[]
[]
["Notes:"]
[1,"Government deductors to fill information in item I of Part A if tax is paid without production of an income-tax challan and in item II of Part A if tax is paid accompanied by an income-tax challan."]
[]
[2,"Non-Government deductors to fill information in item II of Part A."]
[3,"The deductor shall furnish the address of the Commissioner of Income-tax (TDS) having jurisdiction as regards TDS statements of the assessee."]
[]
[4,"If an assessee is employed under one employer only during the year, certificate in Form No. 16 issued for the quarter ending on 31st March 2021 of the financial year shall contain the details of tax deducted and deposited for all the quarters of the financial year."]
[]
[]
[5,"(i) If an assessee is employed under more than one employer during the year, each of the employers shall issue Part A of the certificate in Form No. 16 pertaining to the period for which such assessee was employed with each of the employers."]
[]
[]
[null,"(ii) Part B (Annexure) of the certificate in Form No.16 may be issued by each of the employers or the last employer at the option of the assessee."]
[]
[6,"In Part A, in items I and II, in the column for tax deposited in respect of deductee, furnish total amount of tax, surcharge and health and education cess."]
[]
[7,"Deductor shall duly fill details, where available, in item numbers 2(f) and 10(k) before furnishing of Part B (Annexure) to the employee.”;"]

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[]
["Tax Information (F.Year 2021-22)",null,"Home"]
[]
["(Useful information : Fee,PAN,Income Tax Return)"]
["Fee (F.Y. 2021-22)"]
["Section","Content of Fee","Limit/Rate"]
["234F","Fees for failure to furnish return of income within the time prescribed under section 139(1)","1)  Rs. 5000 if return is furnished on or before 31st December of assessment year"]
[null,null,"2)  Rs. 10,000 in any other case"]
[null,null,"Note: if total income of the person does not exceeds Rs. 5 lakh then fee payable shall be Rs. 1000"]
["234G","Fee for default in submission of statement/certificate prescribed under section 35/Section 80G","Rs. 200 per day"]
[249,"Fees for filing of appeal before CIT(A)","a) Rs.250 if total income as computed by AO is up to Rs. 1 lakh"]
[null,null,"b) Rs. 500 if total income as computed by AO is more than Rs. 1 lakh but up to Rs. 2 lakhs"]
[null,null,"c) Rs.1,000 if total income as computed by AO is more than Rs. 2 lakhs"]
[null,null,"d) Rs.250 in any other case"]
[253,"Fees for filing of appeal before CIT(A)","a) Rs.500 if total income as computed by AO is up to Rs. 1 lakh"]
[null,null,"b) Rs.1,500 if total income as computed by AO is more than Rs. 1 lakh but up to Rs. 2 lakhs"]
[null,null,"c) 1% of assessed income subject to maximum of Rs. 10,000 if total income as computed by AO is more than Rs. 2 lakhs"]
[null,null,"d) Rs. 500 in any other case"]
[264,"Fees for filing of application before CIT for revision of order under section 264","Rs.500"]
["245Q","Fees for filing application for advance ruling","Rs.10,000 on such fees as may be prescribed, whichever is higher"]
["Rule 44C","Fees for filing application before settlement commission","Rs. 500"]
["PAN (F.Y. 2021-22)"]
["Section  ","Content of section","Limits"]
["139A","Every person carrying on any business or profession to apply for PAN if total sales, turnover or gross receipts in any previous exceeds the threshold limit","Rs.5,00,000"]
[null,"Every non-individual resident persons and persons associated with them shall apply for PAN if the financial transaction entered into by them during the financial year exceeds the threshold limit.","Rs. 2,50,000"]
[null,"Note:"]
[null,"1) Persons associated with non-individual resident persons means the managing director, director, partner, trustee, author, founder, karta, chief executive officer, principal officer or office bearer of the non-individual resident persons or any person competent to act on behalf of such persons."]
[null,"2)  The last date to apply for PAN shall be 31st May of next Financial Year in which financial transactions are entered into."]
["Section 139A read with Rule 114B","Certain transaction in which quoting of PAN is mandatory."]
[null,"a) Sale or purchase of any immovable property valued at Rs. 10 lakhs or more"]
[null,"b) A time deposit with a bank/Nidhi company/NBFC exceeding Rs. 50,000 or aggregating to more than Rs. 5,00,000 during a financial year"]
[null,"c) A time deposit with Post Office exceeding Rs. 50,000  or aggregating to more than Rs. 5,00,000 during a financial year"]
[null,"d) A contract of a value exceeding Rs. 1 lakh for sale or purchase of securities"]
[null,"e) Sale or purchase, by any person, of shares of a company not listed in a recognised stock exchange of an amount exceeding Rs. 1,00,000 per transaction."]
[null,"f) Payment to hotels and restaurants against their bills for an amount exceeding Rs. 50,000 at any one time"]
[null,"g) Payment in cash for purchase of bank draft or pay orders or banker’s cheque for an amount Rs. 50,000 or more during any one day"]
[null,"h) Deposit in cash aggregating Rs. 50,000 or more during one day with a bank"]
[null,"i) Payment in cash in connection with travel to any foreign country of an amount exceeding Rs. 50,000 at any one time"]
[null,"j) Payment in cash for purchase of any foreign currency of an amount exceeding Rs. 50,000 at any one time."]
[null,"k) Payment of an amount of Rs. 50,000 or more to a Mutual Fund for purchase of units or to a company for acquiring shares or debentures or bonds issued by it"]
[null,"l) Payment of an amount of Rs. 50,000 or more to RBI for acquiring bonds issued by it"]
[null,"m) Payment in cash or by way of a bank draft or pay order or banker's cheque of an amount aggregating to more than Rs. 50,000 in a financial year for one or more pre-paid payment instruments issued by RBI to a banking company or a co-operative bank or to any other company or institution."]
[null,"n) Payment of an amount of Rs. 50,000 or more in a year as life insurance premium to an insurer"]
[null,"o) Payment for sale or purchase of goods or services of any nature (other than those specified above in Point No. (a)to(n)) of an amount exceeding Rs. 2,00,000 per transaction."]
[null,"Others Provisions"]
["Rule 48K","Restriction on transfer of immovable property without prior agreement between transferor and transferee to that effect"]
[null,"If value of property exceeds:"]
[null,"1. Rs. 75,00,000 if immovable property is comprised within in area of Greater Bombay"]
[null,"2. Rs. 50,00,000 if immovable property is comprised within in area of Union territory of Delhi"]
[null,"3. Rs. 25,00,000 if immovable property is comprised within in area of Calcutta Metropolitan Area and Madras Metropolitan Planning Area"]
[null,"4. Rs. 25,00,000 if immovable property is comprised within in area of Bangalore Metropolitan Region and the areas declared as Ahmedabad Urban Development Area and the areas comprised in the city of Ahmedabad"]
[null,"5. Rs. 25,00,000 if immovable property is comprised within in area of Pune"]
[null,"6. Rs. 20,00,000 if immovable property is comprised within in areas other than those mentioned above and notified vide SO 339(E), dated 8th May, 1989; SO 53(E), dated 19th January, 1990 and SO 180(E), dated 14th March, 1991"]
[null,"7. Rs. 10,00,000 if the agreement for transfer is entered into, on or before the 31-07-1995"]
["269UC","No restriction on transfer of immovable property without prior agreement between transferor and transferee to that effect","If value of property does not exceed Rs. 5,00,000"]
[281,"Transfer of any asset except stock-in-trade, without obtaining the permission of assessing officer, in favour of any other person during the pendency of any proceeding under the act of which notice is served on the assessee to be considered as void","If amount of tax or other sum payable or likely to be payable exceeds Rs. 5,000 or value of asset transferred exceeds 10,000"]
["285B","Submission of statements by producers of cinematograph films within thirty days from the end of financial year or within thirty days from the date of the completion of the production of the film, whichever is earlier","Reporting of all payments made by him or due from him to each such persons as is engaged by him in such production which exceeds Rs. 50,000"]
["269P","No statement is required to be furnished to the registrar in respect of transfer of immovable property","If apparent consideration for such property doesn’t exceedRs.50,000"]
["269SS","Limit on accepting loan or deposit or any specified sum otherwise than by account payee cheque or account payee bank draft or electronic clearing system or through such other electronic mode as may be prescribed (Subject to certain conditions)","Rs. 20,000 in aggregate"]
["269ST","Limit on receiving any amount otherwise than by account payee cheque or account payee bank draft or electronic clearing system or through such other electronic mode as may be prescribed (Subject to certain conditions)","Rs. 2,00,000 or more in aggregate from a person in a day"]
["269T","Limit on repayment of loan or deposit or any specified advance received by it, otherwise than by account payee cheque or account payee bank draft or electronic clearing system or through such other electronic maode as may be prescribed (Subject to certain conditions)","Rs. 20,000 in aggregate"]
["87A","Rebate to resident individual whose total income does not exceed Rs. 5,00,000","Tax payable subject to maximum of Rs. 12,500"]
["10(32)","Income of minor child clubbed under Section 64(1A) with parent’s income.","Rs. 1,500 per child or Income of Minor, whichever is lower"]
["Income Tax Returns"]
["ITR","Description","Online/Offline"]
["ITR 1","For Individuals having Income from Salaries, one house property, other sources (Interest etc.) and having total income upto Rs.50 lakh","Yes/Yes"]
["ITR 2","For Individuals and HUFs not carrying out business or profession under any proprietorship","No/Yes"]
["ITR 3","For individuals and HUFs having income from a proprietary business or profession","No/Yes"]
["ITR 4","For presumptive income from Business & Profession","Yes/Yes"]
["ITR 5","For persons other than,- (i) individual, (ii) HUF, (iii) company and (iv) person filing Form ITR-7","No/Yes"]
["ITR 6","For Companies other than companies claiming exemption under section 11","No/Yes"]
["ITR 7","For persons including companies required to furnish return under sections 139(4A) or 139(4B) or 139(4C) or 139(4D) or 139(4E) or 139(4F)","No/Yes"]
[":","Online: After login to e-Filing portal, taxpayer can select the ITR or Form, prepare and submit it."]
[":","Offline: Taxpayer can download the JAVA utility or Excel utility,prepare the XML, login to e-Filing portal and submit it."]

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["Tax Information (F.Year 2021-22)",null,null,null,"Home"]
[]
["List of Form according to content of form",null,null,"List of Form according to Form No "]
["Content of Form","Form No",null,"Form No","Content of Form"]
["Annual Compliance Report on Advance Pricing Agreement","Form 3CEF",null,"Form 10","Statement to be furnished to the Assessing Officer/prescribed authority under sub-section (2) of section 11 of the Income-tax Act, 1961"]
["Annual information return or statement of financial transaction under section 285BA of the Income-tax Act, 1961","FORM NO.61A (FOR FINANCIAL YEAR 2014-15)",null,"Form 10A","Application for registration of charitable or religious trust or institution under clause (aa) of sub-section (1) of section 12A of the Income-tax Act, 1961"]
["Annual return of “Salaries” under section 206 of the Income-tax Act, 1961 for the year ending 31st March,_______","Form 24",null,"Form 10AA","Details of accounts under section 80G(5C)(v) of the Income-tax Act, 1961, for providing relief to the victims of earthquake in Gujarat"]
["Annual return of collection of tax under section 206C of I.T. Act, 1961 in respect of collections for the period ending……..","Form 27E",null,"Form 10B","Audit report under section 12A(b) of the Income-tax Act, 1961, in the case of charitable or religious trusts or institutions"]
["Annual Return of deduction of tax under section 206 of Income-tax Act, 1961 in respect of all payments other than “Salaries” for the year ending 31st March,______","Form 26",null,"Form 10BA","Declaration to be filed by the assessee claiming deduction under section 80GG"]
["Annual Statement under section 285 of the Income-tax Act, 1961","Form 49C",null,"Form 10BB","Audit report under section 10(23C) of the Income-tax Act, 1961, in the case of any fund or trust or institution or any university or other educational institution or any hospital or other medical institution referred to in sub-clause (iv) or sub-clause (v"]
["Annual Tax Statement under section 203AA","Form 26AS",null,"Form 10BC","Audit report under (sub-rule (12) of rule 17CA) of the Income-tax Rules, 1962, in the case of an electoral trust"]
["Appeal against refusal to approve or withdrawal of approval from a gratuity fund","Form 44",null,"Form 10C","Audit report under section 80HH of the Income-tax Act, 1961"]
["Appeal against refusal to approve or withdrawal of approval from a superannuation fund","Form 43",null,"Form 10CC","Audit report under section 80HHA of the Income-tax Act, 1961"]
["Appeal against refusal to recognise or withdrawal of recognition from a provident fund","Form 42",null,"Form 10CCA","Audit report under section 80HHB of the Income-tax Act, 1961"]
["Appeal to the Commissioner of Income-tax (Appeals)","Form 35",null,"Form 10CCAA","Audit report under section 80HHBA of the Income-tax Act, 1961"]
["Application by a banking company for a certificate under section 195(3) of the Income-tax Act, 1961, for receipt of interest and other sums without deduction of tax","Form 15C",null,"Form 10CCAB","Certificate to be issued by Export House/Trading House to the supporting manufacturer for purposes of clause (b) of sub-section (4A) of section 80HHC"]
["Application by a person for a certificate under section 197 and/or 206C(9) of the Income-tax Act, 1961, for no deduction/collection of tax or deduction/collection of tax at a lower rate","Form 13",null,"Form 10CCABA","Certificate to be issued by an undertaking in the Special Economic Zone to the manufacturer undertaking referred to in sub-section (4C) of section 80HHC, for purposes of proviso to sub-section (4) of section 80HHC"]
["Application by a person other than a banking company for a certificate under section 195(3) of the Income-tax Act, 1961, for receipt of sums other than interest and dividends without deduction of tax","Form 15D",null,"Form 10CCAC","Report under section 80HHC(4)/80HHC(4A) of the Income-tax Act, 1961"]
["Application for a certificate under section 230A(1) of the Income-tax Act, 1961","Form 34A",null,"Form 10CCAD","Report under section 80HHD of the Income-tax Act, 1961"]
["Application for a certificate under the first proviso to sub-section (1A) of section 230 of the Income-tax Act, 1961","Form 31",null,"Form 10CCAE","Certificate from a person making payment to an assessee,engaged in the business of a hotel/tour operator/travel agent,out of Indian currency obtained by conversion of foreign exchange received from/on behalf of a foreign tourist/group of tourist"]
["Application for a pre-filing meeting","Form 3CEC",null,"Form 10CCAF","Report under section 80HHE(4)/80HHE(4A) of the Income-tax Act, 1961"]
["Application for Allotment of Permanent Account Number [In the case of Indian Citizens/Indian Companies/Entities Incorporated in India/Unincorporated Entities Formed in India]","Form 49A",null,"Form 10CCAG","Certificate to be issued by exporting company to the supporting software developer for the purposes of clause (ii) of sub-section (4A) of section 80HHE"]
["Application for allotment of Permanent Account Number [Individuals not being a citizen of India/Entities Incorporated Outside India/Unincorporated Entities Formed Outside India]","Form 49AA",null,"Form 10CCAH","Certificate under clause (ia) of sub-section (3) of section 80HHB of the Income-tax Act, 1961"]
["Application for an Advance Pricing Agreement","Form 3CED",null,"Form 10CCAI","Report under section 80HHF(4) of the Income-tax Act, 1961"]
["Application for approval of a Venture Capital Fund or a Venture Capital Company","Form 56A",null,"Form 10CCB","Audit report under sections 80-I(7)/80-IA(7)/80-IB"]
["Application for approval of a Venture Capital Fund or a Venture Capital Company","Form 56AA",null,"Form 10CCBA","Audit report under section 80-IB(7A)"]
["Application for approval of an association or institution for purposes of exemption under section 10(23), or continuance thereof for the year....","Form 55",null,"Form 10CCBB","Audit report under section 80-IB(7B)(14)"]
["Application for approval of issue of public companies under section 80C(2)(xix) or under section 88(2)(xvi) of the Income-tax Act","Form 59",null,"Form 10CCBBA","Audit report under section 80-ID(3)(iv)"]
["Application for approval of mutual funds investing in the eligible issue of public companies under section 80C(2)(xx) or under section 88(2)(xvii) of the Income-tax Act","Form 59A",null,"Form 10CCBC","Audit report under section 80-IB(11B)"]
["Application for approval of scientific research programme under section 35(2AA) of the Income-tax Act, 1961","Form 3CG",null,"Form 10CCBD","Report of accountant under section 80-IB(11C)"]
["Application for approval under section 10(23G) of an enterprise wholly engaged in the eligible business","Form 56E",null,"Form 10CCC","Certificate under sub-rule (3) of rule 18BBE of the Income-tax Rules, 1962"]
["Application for Certificate of residence for the purposes of an agreement under section 90 and 90A of the Income-tax Act, 1961","Form 10FA",null,"Form 10CCD","Certificate under sub-section (3) of section 80QQB for Authors of certain books in receipt of Royalty income, etc."]
["Application for exercise of option under clause (2) of the Explanation to sub-section (1) of section 11 of the Income-tax Act, 1961","Form 9A",null,"Form 10CCE","Certificate under sub-section (2) of section 80RRB for Patentees in receipt of royalty income, etc."]
["Application for exercise of option under sub-section (4) of section 115BA of the Income-tax Act, 1961","Form 10IB",null,"Form 10CCF","Report under section 80LA(3) of the Income-tax Act, 1961"]
["Application for exercising/renewing option for the tonnage tax scheme under sub-section (1) of section 115VP or sub-section (1) of section 115VR of the Income-tax Act, 1961","Form 65(New)",null,"Form 10DA","Report under section 80JJAA of the Income-tax Act, 1961"]
["Application for grant of approval or continuance thereof to a fund under section 10(23AAA) of the Income-tax Act, 1961","Form 9",null,"Form 10DB","Form for evidence of payment of securities transaction tax on transations entered in a recognised stock exchange"]
["Application for grant of approval or continuance thereof to institution or fund under section 80G(5)(vi) of the Income-tax Act, 1961","Form 10G",null,"Form 10DC","Form for evidence of payment of securities transaction tax on transations tax on transactions of sale of unit of equity oriented fund to the mutual fund"]
["Application for grant of exemption or continuance thereof under section 10(23C)(iv) and (v) for the year","Form 56",null,"Form 10E","Form for furnishing particulars of income u/s 192(2A) for the year ending 31st March,20..... for claiming relief u/s 89(1) by a Government servant/an employee in a company, co-operative society, local authority, university, institution,association/body"]
["Application for grant of exemption or continuance thereof under section 10(23C)(vi) and (via) for the year . . . . .","Form 56D",null,"Form 10F","Information to be provided under sub-section (5) of section 90 or sub-section (5) of section 90A of the Income-tax Act, 1961"]
["Application for information under clause (b) of sub-section (1) of section 138 of the Income-tax Act, 1961","Form 46",null,"Form 10FA","Application for Certificate of residence for the purposes of an agreement under section 90 and 90A of the Income-tax Act, 1961"]
["Application for notification of a semiconductor wafer fabrication manufacturing unit as specified business under section 35AD","Form 3CS",null,"Form 10FB","Certificate of residence for the purposes of section 90 and 90A"]
["Application for notification of a zero coupon bond under clause (48) of section 2 of the IT Act, 1961","Form 5B",null,"Form 10FC","Authorisation for claiming deduction in respect of any payment made to any financial institution located in a notified jurisdictional area"]
["Application for notification of affordable housing project as specified business under section 35AD","Form 3CN",null,"Form 10G","Application for grant of approval or continuance thereof to institution or fund under section 80G(5)(vi) of the Income-tax Act, 1961"]
["Application for Opting for Safe Harbour","Form 3CEFA",null,"Form 10H","Certificate of foreign inward remittance"]
["Application for Opting for Safe Harbour in respect of Specified Domestic Transactions","Form No. 3CEFB",null,"Form 10HA","Form of certificate under second proviso to section 80-O of the Income-tax Act, 1961"]
["Application for recognition of a recognisied provident fund","Form 40C",null,"Form 10IA","Certificate of the medical authority for certifying ‘person with disability’, ‘severe disability’, ‘autism’, ‘cerebral palsy’ and ‘multiple disability’ for purposes of section 80DD and section 80U"]
["Application for registration of a firm for the purposes of the Income - tax Act, 1961","Form 11A",null,"Form 10IB","Application for exercise of option under sub-section (4) of section 115BA of the Income-tax Act, 1961"]
["Application for registration of a firm for the purposes of the Income-tax Act,1961","Form 11",null,"Form 11","Application for registration of a firm for the purposes of the Income-tax Act,1961"]
["Application for registration of charitable or religious trust or institution under clause (aa) of sub-section (1) of section 12A of the Income-tax Act, 1961","Form 10A",null,"Form 11A","Application for registration of a firm for the purposes of the Income - tax Act, 1961"]
["Application for rollback of an Advance Pricing Agreement","Form 3CEDA",null,"Form 12","Declaratiion under section 184(7) of the Income-tax Act,1961 for continuation of registration"]
["Application for Settlement Commission","Form 30B",null,"Form 12A","Communication under clause (b) of Explanation below section 185(1) of the Income -tax Act, 1961, regarding partner who is a benamidar"]
["Application for withdrawal of APA request","Form 3CEE",null,"Form 12B","Form for furnishing details of income u/s 192(2) for the year ending 31st March,...."]
["Application Form for approval under clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961 in the case of a Scientific Research Association","Form 3CF-I",null,"Form 12BA","Statement showing particulars of perquisites, other fringe benefits or amenities and profits in lieu of salary with value thereof"]
["Application Form for approval under clause (ii) or clause (iii) of sub-section (1) of section 35 of the Income-tax Act, 1961 in the case of a University, College or other Institution","Form 3CF-II",null,"Form 12BB","Statement showing particulars of claims by an employee for deduction of tax under section 192"]
["Application form for approval under clause (iia) of sub-section (1) of section 35 of the Income-tax Act, 1961 in","Form 3CFIII",null,"Form 13","Application by a person for a certificate under section 197 and/or 206C(9) of the Income-tax Act, 1961, for no deduction/collection of tax or deduction/collection of tax at a lower rate"]
["Application form for approval under sub-section (1) of section 35CCC of the Income-tax Act, 1961","Form 3CO",null,"Form 15C","Application by a banking company for a certificate under section 195(3) of the Income-tax Act, 1961, for receipt of interest and other sums without deduction of tax"]
["Application form for approval under sub-section (1) of section 35CCD of the Income-tax Act, 1961","Form 3CQ",null,"Form 15CA","Information to be furnished for payments to a non-resident not being a company, or to a foreign company"]
["Application form for entering into an agreement with the Department of Scientific and Industrial Research for co-operation in in-house Research and Development facility and for audit of the accounts maintained for that facility","Form 3CK",null,"Form 15CB","Certificate of an accountant"]
["Application under section 281A(2) for obtaining a certified copy of notice under section 281A(1)/281A(1A)/281A(1B), of the Income-tax Act, 1961","Form 54",null,"Form 15CC","Quarterly statement to be furnished by an authorised dealer in respect of remittances made for the quarter of ………….. of ……… . (Financial Year)"]
["Audit report under (sub-rule (12) of rule 17CA) of the Income-tax Rules, 1962, in the case of an electoral trust","Form 10BC",null,"Form 15D","Application by a person other than a banking company for a certificate under section 195(3) of the Income-tax Act, 1961, for receipt of sums other than interest and dividends without deduction of tax"]
["Audit Report under clause (ii) of section 115VW of the Income-tax Act, 1961","Form 66",null,"Form 15G","Declaration under section 197A(1) and section 197A(1A) to be made by an individual or a person (not being a company or firm) claiming certain incomes without deduction of tax"]
["Audit report under section 10(23C) of the Income-tax Act, 1961, in the case of any fund or trust or institution or any university or other educational institution or any hospital or other medical institution referred to in sub-clause (iv) or sub-clause (v","Form 10BB",null,"Form 15H","Declaration under section 197A(1C) to be made by an individual who is of the age of sixty years or more claiming certain incomes without deduction of tax"]
["Audit report under section 12A(b) of the Income-tax Act, 1961, in the case of charitable or religious trusts or institutions","Form 10B",null,"Form 15I","Declaration for non-deduction of tax at source to be furnished to contractor under the second proviso to clause (i) of sub-section (3) of section 194C by sub-contractor not owning more than two heavy goods carriages/trucks during the Financial Year"]
["Audit report under section 142(2A) of the Income-tax Act, 1961","Form 6B",null,"Form 15J","Particulars to be furnished by the Contractor under the third proviso to clause (i) of sub-section (3) of section 194C for the Financial Year…..(Assessment Year)"]
["Audit Report under section 32AB(5)","Form 3AAA",null,"Form 16","Certificate under section 203 of the Inc ome-tax Act, 1961 for tax deducted at source on salary"]
["Audit report under section 33AB(2)","Form 3AC",null,"Form 16A","Certificate under section 203 of the Income-tax Act, 1961 for tax deducted at source"]
["Audit Report under section 33ABA(2)","Form 3AD",null,"Form 16AA","Certificate for tax deducted at source from income chargeable under the head “Salaries” – cum – Return of income"]
["Audit report under section 35D(4)/35E(6) of the Income- tax Act, 1961","Form 3AE",null,"Form 16B","Certificate under section 203 of the Income-tax Act, 1961 for tax deducted at source"]
["Audit report under section 44AB of the Income -tax Act 1961, in the case of a person referred to in clause (b) of sub - rule (1) of rule 6G","Form 3CB",null,"Form 22","Statement of tax deducted at source from contributions repaid to employees in the case of an approved superannuation fund"]
["Audit report under section 44AB of the Income -tax Act, 1961, in a case where the accounts of the business or profession of a person have been audited under any other law","Form 3CA",null,"Form 24","Annual return of “Salaries” under section 206 of the Income-tax Act, 1961 for the year ending 31st March,_______"]
["Audit report under section 80HH of the Income-tax Act, 1961","Form 10C",null,"Form 24G","TDS/TCS Book Adjustment Statement"]
["Audit report under section 80HHA of the Income-tax Act, 1961","Form 10CC",null,"Form 24Q","Quarterly statement of deduction of tax under sub-section (3) of section 200 of the Income-tax Act, 1961 in respect of salary for the quarter ended June/September/December/March……"]
["Audit report under section 80HHB of the Income-tax Act, 1961","Form 10CCA",null,"Form 26","Annual Return of deduction of tax under section 206 of Income-tax Act, 1961 in respect of all payments other than “Salaries” for the year ending 31st March,______"]
["Audit report under section 80HHBA of the Income-tax Act, 1961","Form 10CCAA",null,"Form 26A","Form for furnishing accountant certificate under the first proviso to sub-section (1) of section 201 of the Income-tax Act, 1961"]
["Audit report under section 80-IB(11B)","Form 10CCBC",null,"Form 26AS","Annual Tax Statement under section 203AA"]
["Audit report under section 80-IB(7A)","Form 10CCBA",null,"Form 26B","Form to be filed by the deductor, if he claims refund of sum paid under Chapter XVII-B of the Income-tax Act, 1961"]
["Audit report under section 80-IB(7B)(14)","Form 10CCBB",null,"Form 26Q","Quarterly statement of deduction of tax under sub-section (3) of section 200 of the Income-tax Act, 1961 in respect of payments other than Salary for the quarter ended June/September/December/March…………"]
["Audit report under section 80-ID(3)(iv)","Form 10CCBBA",null,"Form 26QA","Quarterly return for the quarter ended June/September/December/March (tick whichever applicable) of the Financial Year in respect of payment of interest to residents without deduction of tax under section 206A"]
["Audit report under sections 80-I(7)/80-IA(7)/80-IB","Form 10CCB",null,"Form 26QAA","Quarterly return under section 206A for the quarter ended June/Sep./Dec./March"]
["Audit Report under sub-section (2) of section 44DA of the Income-tax Act, 1961","Form 3CE",null,"Form 26QB","Challan –cum – statement of deduction of tax under section 194-IA"]
["Authorisation for claiming deduction in respect of any payment made to any financial institution located in a notified jurisdictional area","Form 10FC",null,"Form 27A","Form for furnishing information with the statement of deduction/collection of tax at source filed on computer media for the period (From………….to………..(dd/mm/yyyy)"]
["Certficate of Planting /replanting Tea bushes","Form 5",null,"Form 27B","Form for furnishing information with the statement of collection of tax at source filed on computer media for the period ending………...(dd/mm/yyyy)"]
["Certificate for tax deducted at source from income chargeable under the head “Salaries” – cum – Return of income","Form 16AA",null,"Form 27BA","Form for furnishing accountant certificate under first proviso to sub-section (6A) of section 206C of the Income-tax Act, 1961"]
["Certificate from a person making payment to an assessee,engaged in the business of a hotel/tour operator/travel agent,out of Indian currency obtained by conversion of foreign exchange received from/on behalf of a foreign tourist/group of tourist","Form 10CCAE",null,"Form 27C","Declaration under sub-section (1A) of section 206C of the Income-tax Act, 1961 to be made by a buyer for obtaining goods without collection of tax"]
["Certificate from the principal officer of the amalgamated company and duly verfied by an accountant regarding achievement of the prescribed level of production and continuance of such level of prduction in subsequent years","Form 62",null,"Form 27D","Certificate under section 206C of the Income-tax Act, 1961 for Tax collected at source"]
["Certificate of an accountant","Form 15CB",null,"Form 27E","Annual return of collection of tax under section 206C of I.T. Act, 1961 in respect of collections for the period ending…….."]
["Certificate of expenditure by way of payment in respect of eligible projects or schemes notified under section 35AC","Form 58A",null,"Form 27EQ","Quarterly statement of Tax Collection at Source under section 206C of Income-tax Act, 1961 for the quarter ended June/September/December/March…….."]
["Certificate of expenditure incurred directly by a company in respect of eligible projects or schemes notified under section 35AC","Form 58B",null,"Form 27Q","Quarterly statement of deduction of tax under sub-section (3) of section 200 of I.T. Act, 1961 in respect of payments other than Salary made to non-residents for the quarter ended June/September/December/March"]
["Certificate of foreign inward remittance","Form 10H",null,"Form 28","Notice of demand under section 156 of the Income-tax Act, 1961 for payment of advance tax under sub-section (3) or sub-section (4) of section 210"]
["Certificate of residence for the purposes of section 90 and 90A","Form 10FB",null,"Form 28A","Intimation to the Assessing Officer under section 210(5) regarding the notice of demand under section 156 of the Income-tax Act, 1961 for payment of advance tax under section 210(3)/210(4) of the Act"]
["Certificate of the medical authority for certifying ‘person with disability’, ‘severe disability’, ‘autism’, ‘cerebral palsy’ and ‘multiple disability’ for purposes of section 80DD and section 80U","Form 10IA",null,"Form 29B","Report under Section 115JB of the Income-tax Act, 1961 for computing the book profits of the company"]
["Certificate to be issued by an undertaking in the Special Economic Zone to the manufacturer undertaking referred to in sub-section (4C) of section 80HHC, for purposes of proviso to sub-section (4) of section 80HHC","Form 10CCABA",null,"Form 29C","Report under section 115JC of the Income-tax Act, 1961 for computing adjusted total income and minimum alternate tax of the limited liability partnership"]
["Certificate to be issued by Export House/Trading House to the supporting manufacturer for purposes of clause (b) of sub-section (4A) of section 80HHC","Form 10CCAB",null,"Form 2B","Return of income for block assessment"]
["Certificate to be issued by exporting company to the supporting software developer for the purposes of clause (ii) of sub-section (4A) of section 80HHE","Form 10CCAG",null,"Form 2C","Return of income for persons"]
["Certificate under clause (ia) of sub-section (3) of section 80HHB of the Income-tax Act, 1961","Form 10CCAH",null,"Form 2E","NAYA SARAL - Income-tax return form for resident individual/Hindu undivided family not having income from business or profession or capital gains or agricultural income"]
["Certificate under section 203 of the Inc ome-tax Act, 1961 for tax deducted at source on salary","Form 16",null,"Form 30","Claim for refund of tax"]
["Certificate under section 203 of the Income-tax Act, 1961 for tax deducted at source","Form 16A",null,"Form 30A","Form of undertaking to be furnished under sub-section (1) of section 230 of the Income-tax Act, 1961"]
["Certificate under section 203 of the Income-tax Act, 1961 for tax deducted at source","Form 16B",null,"Form 30B","Application for Settlement Commission"]
["Certificate under section 206C of the Income-tax Act, 1961 for Tax collected at source","Form 27D",null,"Form 30C","Form for furnishing the details under section 230(1A) of the Income-tax Act, 1961"]
["Certificate under section 222 or 223 of the Income-tax Act, 1961","Form 57",null,"Form 31","Application for a certificate under the first proviso to sub-section (1A) of section 230 of the Income-tax Act, 1961"]
["Certificate under sub-rule (3) of rule 18BBE of the Income-tax Rules, 1962","Form 10CCC",null,"Form 33","Clearance certificate under the first proviso to sub-section (1A) of section 230 of the Income-tax Act, 1961"]
["Certificate under sub-section (2) of section 80RRB for Patentees in receipt of royalty income, etc.","Form 10CCE",null,"Form 34A","Application for a certificate under section 230A(1) of the Income-tax Act, 1961"]
["Certificate under sub-section (3) of section 80QQB for Authors of certain books in receipt of Royalty income, etc.","Form 10CCD",null,"Form 34B","Form of application for settlement of cases under section 245C(1) of the Income-tax Act, 1961"]
["Challan –cum – statement of deduction of tax under section 194-IA","Form 26QB",null,"Form 34BA","Intimation to the Assessing Officer of having made an application to the Settlement Commission"]
["Claim for refund of tax","Form 30",null,"Form 34C","Form of application for obtaining an advance ruling under section 245Q(1) of the Income-tax Act, 1961"]
["Clearance certificate under the first proviso to sub-section (1A) of section 230 of the Income-tax Act, 1961","Form 33",null,"Form 34D","Form of application by a resident applicant seeking advance ruling under section 245Q(1) of the Income-tax Act, 1961 in relation to a transaction undertaken or proposed to be undertaken by him with a non-resident"]
["Communication under clause (b) of Explanation below section 185(1) of the Income -tax Act, 1961, regarding partner who is a benamidar","Form 12A",null,"Form 34DA","Form of application by a resident applicant referred to in section 245N(b)(iia) seeking advance ruling under section 245Q(1) of the Income-tax Act, 1961 in relation to a transaction undertaken or proposed to be undertaken by him"]
["Condensed financial information income statement","Form 56B",null,"Form 34E","Form of application by a person falling within such class or category of persons as notified by Central Government in exercise of powers conferred for obtaining and advance ruling u/s 245Q(1) of the Income-tax Act, 1961"]
["Condensed financial information Income statement","Form 56BA",null,"Form 34EA","Form of application for obtaining an advance ruling under section 245Q(1) of the Income-tax Act, 1961"]
["Declaratiion under section 184(7) of the Income-tax Act,1961 for continuation of registration","Form 12",null,"Form 34F","Form of application for giving effect to the terms of any agreement under clause (h) of sub-section (2) of section 295 of the Income-tax Act, 1961"]
["Declaration for non-deduction of tax at source to be furnished to contractor under the second proviso to clause (i) of sub-section (3) of section 194C by sub-contractor not owning more than two heavy goods carriages/trucks during the Financial Year","Form 15I",null,"Form 35","Appeal to the Commissioner of Income-tax (Appeals)"]
["Declaration to be filed by the assessee claiming deduction under section 80GG","Form 10BA",null,"Form 36","Form of appeal to the Appellate Tribunal"]
["Declaration under section 197A(1) and section 197A(1A) to be made by an individual or a person (not being a company or firm) claiming certain incomes without deduction of tax","Form 15G",null,"Form 36A","Form of memorandum of cross-objections to the Appellate Tribunal"]
["Declaration under section 197A(1C) to be made by an individual who is of the age of sixty years or more claiming certain incomes without deduction of tax","Form 15H",null,"Form 37","Reference application under section 256(1) of the Income- tax Act, 1961"]
["Declaration under sub-section (1A) of section 206C of the Income-tax Act, 1961 to be made by a buyer for obtaining goods without collection of tax","Form 27C",null,"Form 37EE","Statement to be registered with the comptetent authority under section 269AB(2) of the Income-tax Act, 1961"]
["Details of accounts under section 80G(5C)(v) of the Income-tax Act, 1961, for providing relief to the victims of earthquake in Gujarat","Form 10AA",null,"Form 37F","Form of appeal to the Appellate Tribunal against order of competent authority"]
["Form for declaration to be filed by an individual or a person (not being a company or firm) who does not have a permanent account number and who enters into any transaction specified in rule 114B","Form 60",null,"Form 37G","Statement to be furnished to the registering officer under section 269P(1) of the Income-tax Act, 1961 along with the instrument of transfer"]
["Form for evidence of payment of securities transaction tax on transations entered in a recognised stock exchange","Form 10DB",null,"Form 37H","Fortnightly return under section 269P(2)(b) of the the Income-tax Act, 1961, in respect of the documents registered"]
["Form for evidence of payment of securities transaction tax on transations tax on transactions of sale of unit of equity oriented fund to the mutual fund","Form 10DC",null,"Form 37-I","Statement of agreement for transfer of immovable property to be furnished to the appropriate authority under section 269UC of the Income-tax Act, 1961"]
["Form for furnishing accountant certificate under first proviso to sub-section (6A) of section 206C of the Income-tax Act, 1961","Form 27BA",null,"Form 38","Register of income-tax practitioners maintained by the Chief Commissioner or Commissioner of Income-tax.............."]
["Form for furnishing accountant certificate under the first proviso to sub-section (1) of section 201 of the Income-tax Act, 1961","Form 26A",null,"Form 39","Form of application for registration as authorised income- tax practitioner"]
["Form for furnishing details of income u/s 192(2) for the year ending 31st March,....","Form 12B",null,"Form 3AA","Report under section 32(1)(iia) of the Income-tax Act, 1961"]
["Form for furnishing information under clause (b) of sub-section (1) of section 138 of the Income-tax Act, 1961","Form 47",null,"Form 3AAA","Audit Report under section 32AB(5)"]
["Form for furnishing information with the statement of collection of tax at source filed on computer media for the period ending………...(dd/mm/yyyy)","Form 27B",null,"Form 3AC","Audit report under section 33AB(2)"]
["Form for furnishing information with the statement of deduction/collection of tax at source filed on computer media for the period (From………….to………..(dd/mm/yyyy)","Form 27A",null,"Form 3AD","Audit Report under section 33ABA(2)"]
["Form for furnishing particulars of income u/s 192(2A) for the year ending 31st March,20..... for claiming relief u/s 89(1) by a Government servant/an employee in a company, co-operative society, local authority, university, institution,association/body","Form 10E",null,"Form 3AE","Audit report under section 35D(4)/35E(6) of the Income- tax Act, 1961"]
["Form for furnishing the details under section 230(1A) of the Income-tax Act, 1961","Form 30C",null,"Form 3BA","Report under section 36(1)(xi) of the Income-tax Act,1961"]
["Form for intimating non-availability of information under clause (b) of sub-section (1) of section 138 of the Income-tax Act, 1961","Form 48",null,"Form 3BB","Monthly statement to be furnished by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of ……………"]
["Form for maintaining accounts of subscribers to a recognised provident fund","Form 41",null,"Form 3BC","Monthly statement to be furnished by a recognised association in respect of transactions in which client codes have been modified after registering in the system for the month of ....."]
["Form for making the reference to the Commissioner by the Assessing Officer","Form 3CEG",null,"Form 3C","Form of daily case register"]
["Form for modifying nomination","Form 40B",null,"Form 3CA","Audit report under section 44AB of the Income -tax Act, 1961, in a case where the accounts of the business or profession of a person have been audited under any other law"]
["Form for notification of agricultural extension project under sub-section (1) of section 35CCC of the Income-tax Act, 1961","Form 3CP",null,"Form 3CB","Audit report under section 44AB of the Income -tax Act 1961, in the case of a person referred to in clause (b) of sub - rule (1) of rule 6G"]
["Form for notification of skill development project under sub-section (1) of section 35CCD of the Income-tax Act, 1961","Form 3CR",null,"Form 3CD","Statement of particulars required to be furnished under section 44AB of the Income-tax Act, 1961"]
["Form for Opting for taxation of income by way of royalty in respect of Patent","Form 3CFA",null,"Form 3CE","Audit Report under sub-section (2) of section 44DA of the Income-tax Act, 1961"]
["Form for recording the satisfaction by the Commissioner before making a reference to the Approving Panel under sub-section (4) of section 144BA","Form 3CEI",null,"Form 3CEA","Report of an accountant to be furnished by an assessee under sub-section (3) of section 50B of the Income -tax Act, 1961 relating to computation of capital gains in case of slump sale"]
["Form for returning the reference made under section 144BA","Form 3CEH",null,"Form 3CEAA","Report to be furnished under sub-section (4) of section 92D of the Income-tax Act, 1961"]
["Form of appeal to the Appellate Tribunal","Form 36",null,"Form 3CEAB","Intimation by a designated constituent entity, resident in India, of an international group, for the purposes of sub-section (4) of section 92D of the Income-tax Act, 1961"]
["Form of appeal to the Appellate Tribunal against order of competent authority","Form 37F",null,"Form 3CEAC","Intimation by a constituent entity, resident in India, of an international group, the parent entity of which is not resident in India, for the purposes of sub-section (1) of section 286 of the Income-tax Act, 1961"]
["Form of application by a person falling within such class or category of persons as notified by Central Government in exercise of powers conferred for obtaining and advance ruling u/s 245Q(1) of the Income-tax Act, 1961","Form 34E",null,"Form 3CEAD","Report by a parent entity or an alternate reporting entity or any other constituent entity, resident in India, for the purposes of sub-section (2) or sub-section (4) of section 286 of the Income-tax Act, 1961"]
["Form of application by a resident applicant referred to in section 245N(b)(iia) seeking advance ruling under section 245Q(1) of the Income-tax Act, 1961 in relation to a transaction undertaken or proposed to be undertaken by him","Form 34DA",null,"Form 3CEAE","Intimation on behalf of the international group for the purposes of the proviso to sub-section (4) of section 286 of the Income-tax Act, 1961"]
["Form of application by a resident applicant seeking advance ruling under section 245Q(1) of the Income-tax Act, 1961 in relation to a transaction undertaken or proposed to be undertaken by him with a non-resident","Form 34D",null,"Form 3CEB","Report from an accountant to be furnished under section 92E relating to international transaction(s)"]
["Form of application for allotment of Tax Deduction and Collection Account Number under section 203A of the Income-tax Act, 1961","Form 49B",null,"Form 3CEC","Application for a pre-filing meeting"]
["Form of application for giving effect to the terms of any agreement under clause (h) of sub-section (2) of section 295 of the Income-tax Act, 1961","Form 34F",null,"Form 3CED","Application for an Advance Pricing Agreement"]
["Form of application for obtaining an advance ruling under section 245Q(1) of the Income-tax Act, 1961","Form 34C",null,"Form 3CEDA","Application for rollback of an Advance Pricing Agreement"]
["Form of application for obtaining an advance ruling under section 245Q(1) of the Income-tax Act, 1961","Form 34EA",null,"Form 3CEE","Application for withdrawal of APA request"]
["Form of application for registration as authorised income- tax practitioner","Form 39",null,"Form 3CEF","Annual Compliance Report on Advance Pricing Agreement"]
["Form of application for settlement of cases under section 245C(1) of the Income-tax Act, 1961","Form 34B",null,"Form 3CEFA","Application for Opting for Safe Harbour"]
["Form of application under section 270AA(2) of the Income-tax Act, 1961","Form 68",null,"Form 3CEG","Form for making the reference to the Commissioner by the Assessing Officer"]
["Form of certificate under second proviso to section 80-O of the Income-tax Act, 1961","Form 10HA",null,"Form 3CEH","Form for returning the reference made under section 144BA"]
["Form of daily case register","Form 3C",null,"Form 3CEI","Form for recording the satisfaction by the Commissioner before making a reference to the Approving Panel under sub-section (4) of section 144BA"]
["Form of memorandum of cross-objections to the Appellate Tribunal","Form 36A",null,"Form 3CFA","Form for Opting for taxation of income by way of royalty in respect of Patent"]
["Form of nomination","Form 40A",null,"Form 3CF-I","Application Form for approval under clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961 in the case of a Scientific Research Association"]
["Form of undertaking to be furnished under sub-section (1) of section 230 of the Income-tax Act, 1961","Form 30A",null,"Form 3CF-II","Application Form for approval under clause (ii) or clause (iii) of sub-section (1) of section 35 of the Income-tax Act, 1961 in the case of a University, College or other Institution"]
["Form to be filed by the deductor, if he claims refund of sum paid under Chapter XVII-B of the Income-tax Act, 1961","Form 26B",null,"Form 3CFIII","Application form for approval under clause (iia) of sub-section (1) of section 35 of the Income-tax Act, 1961 in"]
["Fortnightly return under section 269P(2)(b) of the the Income-tax Act, 1961, in respect of the documents registered","Form 37H",null,"Form 3CG","Application for approval of scientific research programme under section 35(2AA) of the Income-tax Act, 1961"]
["Income attributable to assets located in India under section 9 of the Income-tax Act, 1961","Form 3CT",null,"Form 3CH","Order of approval of scientific research programme under section 35(2AA) of the Income-tax Act, 1961"]
["Income from the manufacture of tea","Form 8",null,"Form 3CI","Receipt of payment for carrying out scientific research under section 35(2AA) of the Income-tax Act, 1961"]
["Information and documents to be furnished by an Indian concern under section 285A","Form 49D",null,"Form 3CJ","Report to be submitted by the prescribed authority to the Director General (Income-tax Exemptions) after approval of scientific research programme under section 35(2AA) of the Income-tax Act, 1961"]
["Information to be furnished for payments to a non-resident not being a company, or to a foreign company","Form 15CA",null,"Form 3CK","Application form for entering into an agreement with the Department of Scientific and Industrial Research for co-operation in in-house Research and Development facility and for audit of the accounts maintained for that facility"]
["Information to be furnished for payments to a non-resident not being a company, or to a foreign company","Form 63AA",null,"Form 3CL","Report to be submitted by the prescribed authority to the Director General (Income-tax Exemptions) under section 35(2AB) of the Income-tax Act, 1961"]
["Information to be furnished to the income-tax authority under section 133B of the Income-tax Act, 1961","Form 45D",null,"Form 3CLA","Report from an accountant to be furnished under sub-section (2AB) of section 35 of the Act relating to in-house scientific research and development facility"]
["Information to be provided under sub-section (5) of section 90 or sub-section (5) of section 90A of the Income-tax Act, 1961","Form 10F",null,"Form 3CM","Order of approval of in-house research and development facility under section 35(2AB) of the Income-tax Act, 1961"]
["Intimation by a constituent entity, resident in India, of an international group, the parent entity of which is not resident in India, for the purposes of sub-section (1) of section 286 of the Income-tax Act, 1961","Form 3CEAC",null,"Form 3CN","Application for notification of affordable housing project as specified business under section 35AD"]
["Intimation by a designated constituent entity, resident in India, of an international group, for the purposes of sub-section (4) of section 92D of the Income-tax Act, 1961","Form 3CEAB",null,"Form 3CO","Application form for approval under sub-section (1) of section 35CCC of the Income-tax Act, 1961"]
["Intimation on behalf of the international group for the purposes of the proviso to sub-section (4) of section 286 of the Income-tax Act, 1961","Form 3CEAE",null,"Form 3CP","Form for notification of agricultural extension project under sub-section (1) of section 35CCC of the Income-tax Act, 1961"]
["Intimation to the Assessing Officer of having made an application to the Settlement Commission","Form 34BA",null,"Form 3CQ","Application form for approval under sub-section (1) of section 35CCD of the Income-tax Act, 1961"]
["Intimation to the Assessing Officer under section 210(5) regarding the notice of demand under section 156 of the Income-tax Act, 1961 for payment of advance tax under section 210(3)/210(4) of the Act","Form 28A",null,"Form 3CR","Form for notification of skill development project under sub-section (1) of section 35CCD of the Income-tax Act, 1961"]
["Monthly statement to be furnished by a recognised association in respect of transactions in which client codes have been modified after registering in the system for the month of .....","Form 3BC",null,"Form 3CS","Application for notification of a semiconductor wafer fabrication manufacturing unit as specified business under section 35AD"]
["Monthly statement to be furnished by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of ……………","Form 3BB",null,"Form 3CT","Income attributable to assets located in India under section 9 of the Income-tax Act, 1961"]
["NAYA SARAL - Income-tax return form for resident individual/Hindu undivided family not having income from business or profession or capital gains or agricultural income","Form 2E",null,"Form 4","Notice of commencement of planting/replanting tea bushes"]
["Notice of commencement of planting/replanting tea bushes","Form 4",null,"Form 40","Notice of demand under section 156 of the Income-tax Act, 1961 for payment of advance tax under sub-section (3) or sub-section (4) of section 210"]
["Notice of demand under section 156 of the Income-tax Act, 1961","Form 7",null,"Form 40A","Form of nomination"]
["Notice of demand under section 156 of the Income-tax Act, 1961 for payment of advance tax under sub-section (3) or sub-section (4) of section 210","Form 28",null,"Form 40B","Form for modifying nomination"]
["Notice of demand under section 156 of the Income-tax Act, 1961 for payment of advance tax under sub-section (3) or sub-section (4) of section 210","Form 40",null,"Form 40C","Application for recognition of a recognisied provident fund"]
["Order of approval of in-house research and development facility under section 35(2AB) of the Income-tax Act, 1961","Form 3CM",null,"Form 41","Form for maintaining accounts of subscribers to a recognised provident fund"]
["Order of approval of scientific research programme under section 35(2AA) of the Income-tax Act, 1961","Form 3CH",null,"Form 42","Appeal against refusal to recognise or withdrawal of recognition from a provident fund"]
["Particulars to be furnished by the Contractor under the third proviso to clause (i) of sub-section (3) of section 194C for the Financial Year…..(Assessment Year)","Form 15J",null,"Form 43","Appeal against refusal to approve or withdrawal of approval from a superannuation fund"]
["Particulars to be furnished under clause (b) of sub-section (1B) of section 10A of the Income-tax Act, 1961","Form 56FF",null,"Form 44","Appeal against refusal to approve or withdrawal of approval from a gratuity fund"]
["Quarterly return for the quarter ended June/September/December/March (tick whichever applicable) of the Financial Year in respect of payment of interest to residents without deduction of tax under section 206A","Form 26QA",null,"Form 45","Warrant of authorisation under section 132 of the Income -tax Act, 1961, and rule 112(1) of the Income -tax Rules, 1962"]
["Quarterly return under section 206A for the quarter ended June/Sep./Dec./March","Form 26QAA",null,"Form 45A","Warrant of authorisation under the proviso to sub-section (1) of section 132 of the Income-tax Act, 1961"]
["Quarterly statement of deduction of tax under sub-section (3) of section 200 of I.T. Act, 1961 in respect of payments other than Salary made to non-residents for the quarter ended June/September/December/March","Form 27Q",null,"Form 45B","Warrant of authorisation under sub-section (1A) of section 132 of the Income-tax Act, 1961"]
["Quarterly statement of deduction of tax under sub-section (3) of section 200 of the Income-tax Act, 1961 in respect of payments other than Salary for the quarter ended June/September/December/March…………","Form 26Q",null,"Form 45C","Warrant of authorisation under sub-section (1) of section 132A of the Income-tax Act, 1961"]
["Quarterly statement of deduction of tax under sub-section (3) of section 200 of the Income-tax Act, 1961 in respect of salary for the quarter ended June/September/December/March……","Form 24Q",null,"Form 45D","Information to be furnished to the income-tax authority under section 133B of the Income-tax Act, 1961"]
["Quarterly statement of Tax Collection at Source under section 206C of Income-tax Act, 1961 for the quarter ended June/September/December/March……..","Form 27EQ",null,"Form 46","Application for information under clause (b) of sub-section (1) of section 138 of the Income-tax Act, 1961"]
["Quarterly statement to be furnished by an authorised dealer in respect of remittances made for the quarter of ………….. of ……… . (Financial Year)","Form 15CC",null,"Form 47","Form for furnishing information under clause (b) of sub-section (1) of section 138 of the Income-tax Act, 1961"]
["Receipt of payment for carrying out scientific research under section 35(2AA) of the Income-tax Act, 1961","Form 3CI",null,"Form 48","Form for intimating non-availability of information under clause (b) of sub-section (1) of section 138 of the Income-tax Act, 1961"]
["Reference application under section 256(1) of the Income- tax Act, 1961","Form 37",null,"Form 49","Refusal to supply information under clause (b) of sub-section (1) of section 138 of the Income-tax Act, 1961"]
["Refusal to supply information under clause (b) of sub-section (1) of section 138 of the Income-tax Act, 1961","Form 49",null,"Form 49A","Application for Allotment of Permanent Account Number [In the case of Indian Citizens/Indian Companies/Entities Incorporated in India/Unincorporated Entities Formed in India]"]
["Register of income-tax practitioners maintained by the Chief Commissioner or Commissioner of Income-tax..............","Form 38",null,"Form 49AA","Application for allotment of Permanent Account Number [Individuals not being a citizen of India/Entities Incorporated Outside India/Unincorporated Entities Formed Outside India]"]
["Report by a parent entity or an alternate reporting entity or any other constituent entity, resident in India, for the purposes of sub-section (2) or sub-section (4) of section 286 of the Income-tax Act, 1961","Form 3CEAD",null,"Form 49B","Form of application for allotment of Tax Deduction and Collection Account Number under section 203A of the Income-tax Act, 1961"]
["Report from an accountant to be furnished for purposes of section 9A relating to arm's length price in respect of the remuneration paid by an eligible investment fund to the fund manager","FORM No. 3CEJ",null,"Form 49C","Annual Statement under section 285 of the Income-tax Act, 1961"]
["Report from an accountant to be furnished under section 92E relating to international transaction(s)","Form 3CEB",null,"Form 49D","Information and documents to be furnished by an Indian concern under section 285A"]
["Report from an accountant to be furnished under sub-section (2AB) of section 35 of the Act relating to in-house scientific research and development facility","Form 3CLA",null,"Form 5","Certficate of Planting /replanting Tea bushes"]
["Report of accountant under section 80-IB(11C)","Form 10CCBD",null,"Form 52A","Statement to be furnished to the Assessing Officer under section 285B of the Income-tax Act, 1961, in respect of production of a cinematograph film"]
["Report of an accountant to be furnished by an assessee under sub-section (3) of section 50B of the Income -tax Act, 1961 relating to computation of capital gains in case of slump sale","Form 3CEA",null,"Form 54","Application under section 281A(2) for obtaining a certified copy of notice under section 281A(1)/281A(1A)/281A(1B), of the Income-tax Act, 1961"]
["Report to be furnished under sub-section (4) of section 92D of the Income-tax Act, 1961","Form 3CEAA",null,"Form 55","Application for approval of an association or institution for purposes of exemption under section 10(23), or continuance thereof for the year...."]
["Report to be submitted by a public sector company, local authority or an approved association or institution under clause (ii) of sub-section (5) of section 35AC of the Income-tax Act, 1961 to the National Committee on a notified eligible project or schem","Form 58D",null,"Form 56","Application for grant of exemption or continuance thereof under section 10(23C)(iv) and (v) for the year"]
["Report to be submitted by the prescribed authority to the Director General (Income-tax Exemptions) after approval of scientific research programme under section 35(2AA) of the Income-tax Act, 1961","Form 3CJ",null,"Form 56A","Application for approval of a Venture Capital Fund or a Venture Capital Company"]
["Report to be submitted by the prescribed authority to the Director General (Income-tax Exemptions) under section 35(2AB) of the Income-tax Act, 1961","Form 3CL",null,"Form 56AA","Application for approval of a Venture Capital Fund or a Venture Capital Company"]
["Report to be submitted under clause (ii) of sub-section (4) of section 35AC of the Income-tax Act, 1961 to the National Committee by an approved association or institution","Form 58C",null,"Form 56B","Condensed financial information income statement"]
["Report under section 10A of the Income-tax Act, 1961","Form 56F",null,"Form 56BA","Condensed financial information Income statement"]
["Report under Section 10B of the Income-tax Act, 1961","Form 56G",null,"Form 56C","Statement of assets and liabilities"]
["Report under section 10BA of the Income-tax Act, 1961","Form 56H",null,"Form 56CA","Statement of assets and liabilities"]
["Report under Section 115JB of the Income-tax Act, 1961 for computing the book profits of the company","Form 29B",null,"Form 56D","Application for grant of exemption or continuance thereof under section 10(23C)(vi) and (via) for the year . . . . ."]
["Report under section 115JC of the Income-tax Act, 1961 for computing adjusted total income and minimum alternate tax of the limited liability partnership","Form 29C",null,"Form 56E","Application for approval under section 10(23G) of an enterprise wholly engaged in the eligible business"]
["Report under section 32(1)(iia) of the Income-tax Act, 1961","Form 3AA",null,"Form 56F","Report under section 10A of the Income-tax Act, 1961"]
["Report under section 36(1)(xi) of the Income-tax Act,1961","Form 3BA",null,"Form 56FF","Particulars to be furnished under clause (b) of sub-section (1B) of section 10A of the Income-tax Act, 1961"]
["Report under section 80HHC(4)/80HHC(4A) of the Income-tax Act, 1961","Form 10CCAC",null,"Form 56G","Report under Section 10B of the Income-tax Act, 1961"]
["Report under section 80HHD of the Income-tax Act, 1961","Form 10CCAD",null,"Form 56H","Report under section 10BA of the Income-tax Act, 1961"]
["Report under section 80HHE(4)/80HHE(4A) of the Income-tax Act, 1961","Form 10CCAF",null,"Form 57","Certificate under section 222 or 223 of the Income-tax Act, 1961"]
["Report under section 80HHF(4) of the Income-tax Act, 1961","Form 10CCAI",null,"Form 58A","Certificate of expenditure by way of payment in respect of eligible projects or schemes notified under section 35AC"]
["Report under section 80JJAA of the Income-tax Act, 1961","Form 10DA",null,"Form 58B","Certificate of expenditure incurred directly by a company in respect of eligible projects or schemes notified under section 35AC"]
["Report under section 80LA(3) of the Income-tax Act, 1961","Form 10CCF",null,"Form 58C","Report to be submitted under clause (ii) of sub-section (4) of section 35AC of the Income-tax Act, 1961 to the National Committee by an approved association or institution"]
["Return of income for block assessment","Form 2B",null,"Form 58D","Report to be submitted by a public sector company, local authority or an approved association or institution under clause (ii) of sub-section (5) of section 35AC of the Income-tax Act, 1961 to the National Committee on a notified eligible project or schem"]
["Return of income for persons","Form 2C",null,"Form 59","Application for approval of issue of public companies under section 80C(2)(xix) or under section 88(2)(xvi) of the Income-tax Act"]
["Statement containing particulars of declaration received in Form No. 60","Form 61",null,"Form 59A","Application for approval of mutual funds investing in the eligible issue of public companies under section 80C(2)(xx) or under section 88(2)(xvii) of the Income-tax Act"]
["Statement of agreement for transfer of immovable property to be furnished to the appropriate authority under section 269UC of the Income-tax Act, 1961","Form 37-I",null,"Form 5A","Statement of particulers for purposes of section 33A relating to (a) planting of tea bushes on land not planted at any time with tea bushes or on land which had been previously abandoned; (b) replanting of tea bushes in replacement of tea bushes that have"]
["Statement of assets and liabilities","Form 56C",null,"Form 5B","Application for notification of a zero coupon bond under clause (48) of section 2 of the IT Act, 1961"]
["Statement of assets and liabilities","Form 56CA",null,"Form 60","Form for declaration to be filed by an individual or a person (not being a company or firm) who does not have a permanent account number and who enters into any transaction specified in rule 114B"]
["Statement of income distributed by a business trust to be furnished under section 115UA of the Income-tax Act, 1961","Form 64A",null,"Form 61","Statement containing particulars of declaration received in Form No. 60"]
["Statement of income distributed by a business trust to be provided to the unit holder under section 115UA of the Income-tax Act, 1961","Form 64B",null,"Form 61A","Statement of Specified Financial Transactions under section 285BA(1) of the Income-tax Act, 1961"]
["Statement of income distributed by a securitisation trust to be provided to the investor under section 115TCA of the Income-tax Act, 1961","Form 64F",null,"FORM 61B (APPLICABLE FROM 7-8-2015 TO 31-12-2016)","Statement of Reportable Account under sub-section (1) section 285BA of the Income-Tax Act, 1961"]
["Statement of income distributed by an investment fund to be provided to the unit holder under section 115UB of the Income-tax Act, 1961","Form 64C",null,"Form 62","Certificate from the principal officer of the amalgamated company and duly verfied by an accountant regarding achievement of the prescribed level of production and continuance of such level of prduction in subsequent years"]
["Statement of income distributed by Venture Capital Company or a Venture Capital Fund to be furnished under section 115U of the Income-tax Act, 1961","Form 64",null,"Form 63","Statement to be furnished to the Assessing Officer designated under rule 12B of the Income-tax Rules, 1962, in respect of income distributed by the Unit Trust of India"]
["Statement of income from a country or specified territory outside India and Foreign Tax Credit","Form 67",null,"Form 63A","Statement to be furnished to the Assessing Officer designated under rule 12B of the Income-tax Rules, 1962, in respect of income distributed by a Mutual Fund"]
["Statement of income paid or credited by a securitisation trust to be furnished under section 115TCA of the Income-tax Act, 1961","Form 64E",null,"Form 63AA","Information to be furnished for payments to a non-resident not being a company, or to a foreign company"]
["Statement of income paid or credited by investment fund to be furnished under section 115UB of the Income-tax Act, 1961","Form 64D",null,"Form 64","Statement of income distributed by Venture Capital Company or a Venture Capital Fund to be furnished under section 115U of the Income-tax Act, 1961"]
["Statement of particulars required to be furnished under section 44AB of the Income-tax Act, 1961","Form 3CD",null,"Form 64A","Statement of income distributed by a business trust to be furnished under section 115UA of the Income-tax Act, 1961"]
["Statement of particulers for purposes of section 33A relating to (a) planting of tea bushes on land not planted at any time with tea bushes or on land which had been previously abandoned; (b) replanting of tea bushes in replacement of tea bushes that have","Form 5A",null,"Form 64B","Statement of income distributed by a business trust to be provided to the unit holder under section 115UA of the Income-tax Act, 1961"]
["Statement of Reportable Account under sub-section (1) section 285BA of the Income-Tax Act, 1961","FORM 61B (APPLICABLE FROM 7-8-2015 TO 31-12-2016)",null,"Form 64C","Statement of income distributed by an investment fund to be provided to the unit holder under section 115UB of the Income-tax Act, 1961"]
["Statement of Specified Financial Transactions under section 285BA(1) of the Income-tax Act, 1961","Form 61A",null,"Form 64D","Statement of income paid or credited by investment fund to be furnished under section 115UB of the Income-tax Act, 1961"]
["Statement of tax deducted at source from contributions repaid to employees in the case of an approved superannuation fund","Form 22",null,"Form 64E","Statement of income paid or credited by a securitisation trust to be furnished under section 115TCA of the Income-tax Act, 1961"]
["Statement showing particulars of claims by an employee for deduction of tax under section 192","Form 12BB",null,"Form 64F","Statement of income distributed by a securitisation trust to be provided to the investor under section 115TCA of the Income-tax Act, 1961"]
["Statement showing particulars of perquisites, other fringe benefits or amenities and profits in lieu of salary with value thereof","Form 12BA",null,"Form 65(New)","Application for exercising/renewing option for the tonnage tax scheme under sub-section (1) of section 115VP or sub-section (1) of section 115VR of the Income-tax Act, 1961"]
["Statement to be furnished to the Assessing Officer designated under rule 12B of the Income-tax Rules, 1962, in respect of income distributed by a Mutual Fund","Form 63A",null,"Form 66","Audit Report under clause (ii) of section 115VW of the Income-tax Act, 1961"]
["Statement to be furnished to the Assessing Officer designated under rule 12B of the Income-tax Rules, 1962, in respect of income distributed by the Unit Trust of India","Form 63",null,"Form 67","Statement of income from a country or specified territory outside India and Foreign Tax Credit"]
["Statement to be furnished to the Assessing Officer under section 285B of the Income-tax Act, 1961, in respect of production of a cinematograph film","Form 52A",null,"Form 68","Form of application under section 270AA(2) of the Income-tax Act, 1961"]
["Statement to be furnished to the Assessing Officer/prescribed authority under sub-section (2) of section 11 of the Income-tax Act, 1961","Form 10",null,"Form 6B","Audit report under section 142(2A) of the Income-tax Act, 1961"]
["Statement to be furnished to the registering officer under section 269P(1) of the Income-tax Act, 1961 along with the instrument of transfer","Form 37G",null,"Form 7","Notice of demand under section 156 of the Income-tax Act, 1961"]
["Statement to be registered with the comptetent authority under section 269AB(2) of the Income-tax Act, 1961","Form 37EE",null,"Form 8","Income from the manufacture of tea"]
["TDS/TCS Book Adjustment Statement","Form 24G",null,"Form 9","Application for grant of approval or continuance thereof to a fund under section 10(23AAA) of the Income-tax Act, 1961"]
["Warrant of authorisation under section 132 of the Income -tax Act, 1961, and rule 112(1) of the Income -tax Rules, 1962","Form 45",null,"Form 9A","Application for exercise of option under clause (2) of the Explanation to sub-section (1) of section 11 of the Income-tax Act, 1961"]
["Warrant of authorisation under sub-section (1) of section 132A of the Income-tax Act, 1961","Form 45C",null,"Form No. 3CEFB","Application for Opting for Safe Harbour in respect of Specified Domestic Transactions"]
["Warrant of authorisation under sub-section (1A) of section 132 of the Income-tax Act, 1961","Form 45B",null,"FORM No. 3CEJ","Report from an accountant to be furnished for purposes of section 9A relating to arm's length price in respect of the remuneration paid by an eligible investment fund to the fund manager"]
["Warrant of authorisation under the proviso to sub-section (1) of section 132 of the Income-tax Act, 1961","Form 45A",null,"FORM NO.61A (FOR FINANCIAL YEAR 2014-15)","Annual information return or statement of financial transaction under section 285BA of the Income-tax Act, 1961"]

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["Hint",null,null,"Instruction"]
["Design & Prepaired by Pravesh Kumar Sharma, Accountant, please call-9460100093 or write mail to  praveshbkn@gmail.com for further query/error/updation/suggestion"]
[]
[]
["<< Please Enable all macros  before start the work for proper use of this sheet>>"]
[]
["I",null,"Income-Tax Calculation \n(From Fin. Year 1985-86 to onwards i.e. 2021-22)"]
[]
[]
["II",null,"Preparation of Form No 16"]
[]
[null,null,null,null,null,null,null,"Updated as per notification of CBDT, dated 11-03-21)"]
[]
["III",null,"Preparation of Challan 280 and 281"]
[]
[]
["IV",null,"Calculation of Relief u/s 89(1) \nfrom F.Y. 1985-86 & onwards (i.e. upto F.Y.2020-21)"]
[]
[]
["V",null,"Useful calculation relating to tax matter \n(i.e. House Rent Allowance rebate, Computation of tax on Agriculture Income and Capital Gain on Property,and Calculation of Intrest on R.D., N.S.C.,Term Deposite and Basic information of section 234A,234B and 234C with their tax treatment and calculations"]
[]
[]
[]
[]
[]
[]
["VI",null,"View/Caculate/Find out various key points relating to TDS \n(For F.Y. 2008-09 to 2021-22)"]
[]
[]
["VII",null,"Useful Income-Tax information (For Fin. Year  2021-22)\n"]
[]
[null,null,null,null,null,null,null,"[As amended by Finance Act, 2021]"]
[]
["VIII",null,"Useful Income-Tax information (For Fin. Year  2020-21 under existing option)\n"]
[]
[]
["IX",null,"Useful Tax-information  for Fin. Year 2019-20 "]
[]
[]
[]
["X",null,"Useful Income-Tax information (For Fin. Year 2018-19)"]
[]
[]
["XI",null,"Useful Income-Tax information (For Fin. Year 2017-18)"]
[]
[null,"(All the contents( VI to XI) are presented in tabular format based on information avaiable on incometax department portal.. User may directly view/download from indicated link",null,null,null,null,null,null,null,null,"https://www.incometaxindia.gov.in/Pages/tax-services.aspx"]
[]
[null,"Visit","https://www.simpletaxindia.net",null,null,null,null," for further updation/new files regarding taxations matter and much more…"]
["2021-05-15","1.0",null,null,null,null,null,null,null,null,null,null,null,null,1]

{"sheet":"taxinfo2021","index":4,"n_rows":26,"n_cols":11,"rows_kept":26,"cut":false,"hidden":false,"merged":[[0,10,0,12],[12,0,26,0],[12,2,12,6],[12,8,12,12],[14,2,14,12],[18,5,18,12],[20,5,20,12],[22,5,22,12],[16,5,16,12],[2,1,3,13],[16,2,25,3],[25,5,25,12],[8,2,8,12],[10,2,10,6],[10,8,10,12],[5,2,6,6]]}
[null,null,null,null,null,null,null,null,null,null,"Home"]
[]
["VIII","Useful Income-Tax information (For Fin. Year  2020-21 under existing option)\n"]
[]
[]
[null,null,"Key points- Section 115BAC  (For F.Y. 2020-21)"]
[]
[]
[null,null,"Treatment of Income from Different Sources (F.Y. 2020-21)"]
[]
[null,null,"Income from Salary_(FY 2020-21)",null,null,null,null,null,"Income under House Properties \n(FY 2020-21)"]
[]
[null,null,"Income under the Capital Gain          (FY 2020-21)",null,null,null,null,null,"Income from Other Sources         \n(FY 2020-21)"]
[]
[null,null,"Various Deduction/Penalties/Prosecution/Limitation/Income Tax Forms &... (F.Y. 2020-21)"]
[]
[null,null,"Various Deduction/\nPenalties/\nProsecution/\nLimitation/\nIncome Tax Forms &... (F.Y. 2020-21) Based on  Finance Bill No. 26 of 2020",null,null,"Deduction available to different categories of Tax Payers (F.Y. 2020-21)"]
[]
[null,null,null,null,null,"Various Penalties & Prosecution (F.Y. 2020-21) .. PAN mandatory"]
[]
[null,null,null,null,null,"Various Income Tax Form (F.Y. 2020-21)"]
[]
[null,null,null,null,null,"Periods of Limitation (F.Y. 2020-21)"]
[]
[]
[null,null,null,null,null,"Miscell. Information (F.Y. 2020-21)"]

{"sheet":"taxinfo2122","index":5,"n_rows":23,"n_cols":13,"rows_kept":23,"cut":false,"hidden":false,"merged":[[0,0,0,11],[20,2,20,6],[22,2,22,6],[20,8,20,12],[22,8,22,12],[3,2,4,13],[12,3,12,12],[14,3,14,12],[18,2,18,13],[16,3,16,12],[0,12,0,13],[6,3,6,12],[8,3,8,12],[10,3,10,12],[1,1,2,13]]}
[null,null,null,null,null,null,null,null,null,null,null,null,"Home"]
["VII","Useful Income-Tax information (For Fin. Year 2021-22)\n"]
[]
[null,null,"Various Deduction/Penalties/Prosecution/Limitation/Income Tax Forms &... \n(F.Y. 2021-22)"]
[]
[]
[null,null,null,"Deduction available to different categories of Tax Payers (F.Y. 2021-22)"]
[]
[null,null,null,"PENALTIES ,OFFENCES AND PROSECUTIONS (F.Year 2021-22)"]
[]
[null,null,null,"Period of Limitation (F.Y. 2021-22)"]
[]
[null,null,null,"Various Income Tax Form (F.Y. 2021-22)"]
[]
[null,null,null," Miscell.-: Fee,PAN,Income Tax Return"]
[]
[null,null,null,"Complete information of section 80C (under chapter VIA)"]
[]
[null,null,"Treatment of Income from Different Sources (F.Y. 2021-22)"]
[]
[null,null,"Income from Salary",null,null,null,null,null,"Income from House Property"]
[]
[null,null,"Income from Capital Gain",null,null,null,null,null,"Income from Other Sources"]

{"sheet":"taxinfo1920","index":6,"n_rows":17,"n_cols":12,"rows_kept":17,"cut":false,"hidden":false,"merged":[[13,8,14,11],[16,2,17,5],[0,11,0,13],[8,0,17,0],[6,2,6,6],[10,2,11,5],[10,8,11,11],[13,2,14,5],[2,1,2,13],[6,8,6,12],[8,2,8,6],[8,8,8,12],[4,2,4,12]]}
[null,null,null,null,null,null,null,null,null,null,null,"Home"]
[]
["VI","Useful Tax-information  for Fin. Year 2019-20 "]
[]
[null,null,"Treatment of Income from Different Sources"]
[]
[null,null,"Income from Salary",null,null,null,null,null,"Income under House Properties"]
[]
[null,null,"Income under the Capital Gain",null,null,null,null,null,"Income from Other Sources"]
[]
[null,null,"Allowances available to different categories of Tax Payers",null,null,null,null,null,"Deduction available to different categories of Tax Payers"]
[]
[]
[null,null,"Various Penalties & Prosecution (Fin. Year 2019-20) .. PAN mandatory",null,null,null,null,null,"PERIODS OF LIMITATION"]
[]
[]
[null,null,"Various Return Forms"]

{"sheet":"taxinfo1819","index":7,"n_rows":12,"n_cols":12,"rows_kept":12,"cut":false,"hidden":false,"merged":[[11,2,12,5],[0,11,0,13],[2,1,3,13],[8,2,9,5],[8,8,9,11],[5,2,6,5],[5,8,6,11]]}
[null,null,null,null,null,null,null,null,null,null,null,"Home"]
[]
["X","Useful Income-Tax information (For Fin. Year 2018-19)\n"]
[]
[]
[null,null,"Allowances available to different categories of Tax Payers",null,null,null,null,null,"Deduction available to different categories of Tax Payers"]
[]
[]
[null,null,"Various Penalties & Prosecution (Fin. Year 2018-19) .. PAN mandatory",null,null,null,null,null,"PERIODS OF LIMITATION"]
[]
[]
[null,null,"Various Return Forms"]

{"sheet":"taxinfo1718","index":8,"n_rows":7,"n_cols":12,"rows_kept":7,"cut":false,"hidden":false,"merged":[[2,1,2,13],[0,11,0,13],[6,1,6,7],[4,11,6,13],[4,8,4,10],[5,8,5,10],[4,1,4,7],[5,1,5,7]]}
[null,null,null,null,null,null,null,null,null,null,null,"Home"]
[]
["XI","Useful Income-Tax information (For Fin. Year 2017-18)"]
[]
[null,"Deduction available to different categories of Tax Payers",null,null,null,null,null,null,null,null,null,"Tax Information \n(Fin Year 2017-18)"]
[null,"Allowances available to different categories of Tax Payers"]
[null,"Various Penalties & Prosecution and Fee, PAN mandatory"]

{"sheet":"Tax Information(17-18)","index":9,"n_rows":154,"n_cols":5,"rows_kept":154,"cut":false,"hidden":false,"merged":[[139,4,139,5],[145,4,145,5],[153,4,153,5],[58,4,58,5],[65,4,65,5],[68,4,68,5],[75,4,75,5],[93,0,93,2],[93,4,93,5],[101,1,101,2],[100,0,100,2],[87,4,87,5],[100,4,100,5],[91,0,91,2],[92,0,92,2],[87,0,87,2],[88,1,88,2],[59,1,59,2],[60,1,60,2],[61,0,61,2],[73,0,73,2],[79,0,79,2],[58,0,58,2],[143,0,143,2],[54,4,54,5],[39,1,39,2],[46,0,46,2],[47,1,47,2],[50,0,50,2],[51,1,51,2],[54,0,54,2],[2,4,2,5],[26,4,26,5],[30,4,30,5],[3,1,3,2],[5,1,5,2],[7,1,7,2],[9,1,9,2],[25,0,25,2],[26,0,26,2],[30,0,30,2],[27,1,27,2],[55,1,55,2],[42,0,42,2],[43,1,43,2],[0,4,0,5],[15,1,15,2],[17,1,17,2],[12,1,12,2],[11,0,11,2],[2,0,10,0],[0,0,0,2],[1,1,1,2],[38,0,38,2],[14,0,18,0],[13,1,13,2],[19,0,19,2],[24,0,24,2],[21,0,23,0],[34,4,34,5],[34,0,34,2],[35,1,35,2],[38,4,38,5],[42,4,42,5],[46,4,46,5],[50,4,50,5],[144,0,144,2],[136,1,136,2],[137,1,137,2],[104,4,104,5],[114,4,114,5],[108,4,108,5],[20,1,20,2],[22,1,22,2],[112,0,112,2],[113,0,113,2],[80,0,80,2],[81,0,81,2],[74,0,74,2],[76,1,76,2],[31,1,31,2],[116,1,116,2],[114,0,114,2],[115,1,115,2],[105,1,105,2],[104,0,104,2],[108,0,108,2],[109,1,109,2],[111,1,111,2],[131,0,131,2],[150,0,150,2],[151,0,151,2],[152,0,152,2],[153,0,153,2],[145,0,145,2],[146,0,146,2],[147,0,147,2],[148,0,148,2],[149,0,149,2],[132,0,132,2],[133,0,133,2],[134,0,134,2],[135,0,135,2],[138,0,138,2],[141,0,141,2],[142,0,142,2],[120,1,120,2],[121,1,121,2],[123,1,123,2],[124,1,124,2],[128,1,128,2],[129,1,129,2],[139,1,139,2],[140,1,140,2],[118,0,118,2],[60,3,61,5],[118,4,118,5],[119,0,119,2],[122,0,122,2],[125,0,125,2],[126,0,126,2],[127,0,127,2],[130,0,130,2],[110,1,110,2],[62,0,62,2],[82,1,82,2],[85,0,85,2],[86,0,86,2],[69,0,69,2],[75,0,75,2],[68,0,68,2],[70,1,70,2],[64,0,64,2],[65,0,65,2],[63,0,63,2],[81,4,81,5],[129,4,129,5]]}
["Useful Income-Tax information (For Fin. Year 2017-18)",null,null,null,"Home"]
["\"A\"   to  \" J\"","Deduction available to different categories of Tax Payers"]
["Deduction avaiable for Fin. Year 2017-18 against","Salaries","Income from House Properties",null,"Bottam"]
[]
[null,"Income from other sources --Deductible_items","Income from other sources--\nNon deductible_items"]
[]
[null,"Profit and gains  of business or profession--Deductible items","Profit and gains  of business or profession--\nNon Deductible items"]
[]
[null,"Capital Gains","Profit and gains  of business or profession--\nOther  Deductible items"]
[]
[null,"Rebate","For certain payments (Deduction u/s chapter VIA)"]
[]
["\"K\"   to  \" O\"","Allowances available to different categories of Tax Payers"]
[]
["Allowances avaiable for Fin. Year 2017-18 ","Salaries","House Properties"]
[]
[null,"Other Sources","Profit and gains"]
[]
[null,"Capital Gain"]
[]
["\"P\"   to  \" S\"","Various Penalties & Prosecution (Fin. Year 2017-18) .. PAN mandatory"]
["Penalties & Prosecution","Penalties","Prosecution"]
[]
[null,"Fee","PAN-Certain transaction in which quoting of PAN is mandatory."]
[]
["DEDUCTIONS"]
[" Against 'salaries'",null,null,"A","Access Top"]
["Nature of deduction","Employment tax"]
["Section","Who can claim","Key points (if any)"]
[{"$f":"IF('Deduction(17-18)'!B6=\"\",\"\",'Deduction(17-18)'!B6)","v":"16(iii)"},{"$f":"IF('Deduction(17-18)'!C6=\"\",\"\",'Deduction(17-18)'!C6)","v":"Salaried assessees"},{"$f":"IF('Deduction(17-18)'!D6=0,\"\",'Deduction(17-18)'!D6)","v":""}]
["Against 'income from house properties'",null,null,"B","Access Top"]
["Nature of deduction","Standard deduction [30% of the annual value (gross annual value less municipal taxes)]"]
["Section","Who can claim","Key points (if any)"]
[{"$f":"IF('Deduction(17-18)'!B12=\"\",\"\",'Deduction(17-18)'!B12)","v":"24(a)"},{"$f":"IF('Deduction(17-18)'!C12=\"\",\"\",'Deduction(17-18)'!C12)","v":"All assessees"},{"$f":"IF('Deduction(17-18)'!D12=0,\"\",'Deduction(17-18)'!D12)","v":""}]
[" Against 'profits and gains of business or profession' ……(A. Deductible items)",null,null,"C","Access Top"]
["Nature of deduction","Capital expenditure incurred during the year on scientific research relating to the business carried on by the assessee is allowed as deduction (Subject to certain conditions)"]
["Section","Who can claim","Key points (if any)"]
[{"$f":"IF('Deduction(17-18)'!B70=\"\",\"\",'Deduction(17-18)'!B70)","v":"35(1)(iv) read with 35(2)"},{"$f":"IF('Deduction(17-18)'!C70=\"\",\"\",'Deduction(17-18)'!C70)","v":"All assessee"},{"$f":"IF('Deduction(17-18)'!D70=0,\"\",'Deduction(17-18)'!D70)","v":"Capital expenditure incurred within 3 years before commencement of business is allowed as deduction in the year of commencement of business."}]
[" Against 'profits and gains of business or profession' ……(B. Non-deductible items)",null,null,"D","Access Top"]
["Nature of deduction","Any sum paid or payable to a non-resident which is subject to a deduction of Equalisation levy would attract disallowance "]
["Section","Who can claim","Key points (if any)"]
[{"$f":"IF('Deduction(17-18)'!B88=\"\",\"\",'Deduction(17-18)'!B88)","v":"40(a)(ib)"},{"$f":"IF('Deduction(17-18)'!C88=\"\",\"\",'Deduction(17-18)'!C88)","v":"All assessees"},{"$f":"IF('Deduction(17-18)'!D88=0,\"\",'Deduction(17-18)'!D88)","v":"if such sum was paid without deduction of such levy or if it was deducted but not deposited with the Central Government till the due date of filing of return."}]
[" Against 'profits and gains of business or profession' ……(C. Other-deductible items)",null,null,"E","Access Top"]
["Nature of deduction","In case of mineral oil concerns expenditure incurred remaining unallowed as reduced by proceeds of transfer"]
["Section","Who can claim","Key points (if any)"]
[{"$f":"IF('Deduction(17-18)'!B95=\"\",\"\",'Deduction(17-18)'!B95)","v":"42(2)"},{"$f":"IF('Deduction(17-18)'!C95=\"\",\"\",'Deduction(17-18)'!C95)","v":"Assessee whose business consists of prospecting for or extraction or production of petroleum and natural gas and who transfers any interest in such business"},{"$f":"IF('Deduction(17-18)'!D95=0,\"\",'Deduction(17-18)'!D95)","v":""}]
["Against 'capital gains'",null,null,"F","Access Top"]
["Nature of deduction","Long-term capital gains invested in long-term specified asset (bond redeemable after 3 years)"]
["Section","Who can claim","Key points (if any)"]
[{"$f":"IF('Deduction(17-18)'!B112=\"\",\"\",'Deduction(17-18)'!B112)","v":"54EC"},{"$f":"IF('Deduction(17-18)'!C112=\"\",\"\",'Deduction(17-18)'!C112)","v":"Any assessee"},{"$f":"IF('Deduction(17-18)'!D112=0,\"\",'Deduction(17-18)'!D112)","v":" (maximum investment in a financial year is Rs. 50 lakhs)9 issued by National Highways Authority of India; or by the Rural Electrification Corporation Limited (subject to certain conditions and limits)"}]
["Against 'income from other sources'…(A. Deductible items)",null,null,"G","Access Top"]
["Nature of deduction","Contributions to any provident fund or superannuation fund or any fund set up under Employees' State Insurance Act, 1948 or any other fund for welfare of employees, "]
["Section","Who can claim","Key points (if any)"]
[{"$f":"IF('Deduction(17-18)'!B116=\"\",\"\",'Deduction(17-18)'!B123)","v":"57(ia)"},{"$f":"IF('Deduction(17-18)'!C123=\"\",\"\",'Deduction(17-18)'!C123)","v":"All assessees"},{"$f":"IF('Deduction(17-18)'!D123=0,\"\",'Deduction(17-18)'!D123)","v":"if the same are credited to employees' accounts in relevant funds before due date"}]
["Against 'income from other sources'…(B. Non-deductible items)",null,null,"H","Access Top"]
["Nature of deduction","Personal expenses"]
["Section","Who can claim","Key points (if any)"]
[{"$f":"IF('Deduction(17-18)'!B131=\"\",\"\",'Deduction(17-18)'!B131)","v":"58(1)(a)(i)"},{"$f":"IF('Deduction(17-18)'!C131=\"\",\"\",'Deduction(17-18)'!C131)","v":"All assessees"},{"$f":"IF('Deduction(17-18)'!D131=0,\"\",'Deduction(17-18)'!D131)","v":""}]
["For certain payments (Deduction u/s chapter VIA)",null,null,"I","Access Top"]
["Section","Who can claim"]
["80C",{"$f":"IF('Deduction(17-18)'!C162=\"\",\"\",'Deduction(17-18)'!C162)","v":"Individual/HUF"},null,{"$f":"IF(A61=\"80C\",Deduction_List_for_80C,\"\")","v":"Deduction List for 80C"}]
["Nature of deduction"]
[{"$f":"IF('Deduction(17-18)'!A162=0,\"\",'Deduction(17-18)'!A162)","v":"Investment in certain items (See view Deduction List for 80C)"}]
["Key points (if any)"]
[{"$f":"IF('Deduction(17-18)'!D162=0,\"\",'Deduction(17-18)'!D162)","v":"The maximum tax exemption limit under Section 80C has been retained as Rs 1.5 Lakh only. "}]
["Rebate",null,null,"J","Access Top"]
["Section","Who can claim","Nature of deduction"]
[{"$f":"'Deduction(17-18)'!B164","v":"87A"},{"$f":"'Deduction(17-18)'!C164","v":"Individual"},{"$f":"'Deduction(17-18)'!A164","v":"Tax rebate in case of individual resident in India, whose total income does not exceed Rs. 3,50,000 quantum of rebate shall be an amount equal to hundred per cent of such income-tax or an amount of Rs. 2,500, whichever is less."}]
[" Allowances available to different categories of Tax Payers",null,null,null,"Access Top"]
["Allowance under head \"Salaries\"",null,null,"K"]
["Detail of allowance","Children Education Allowance"]
["Section","Exemption available to","Limit of exemption"]
[{"$f":"IF('Deduction(17-18)'!A195=\"\",\"\",'Deduction(17-18)'!A195)","v":"10(14)"},{"$f":"IF('Deduction(17-18)'!D195=\"\",\"\",'Deduction(17-18)'!D195)","v":"Individual - Salaried employee"},{"$f":"IF('Deduction(17-18)'!C195=0,\"\",'Deduction(17-18)'!C195)","v":"Up to Rs. 100 per month per child up to a maximum of 2 children is exempt"}]
["Remark (if any)"]
[{"$f":"IF('Deduction(17-18)'!E195=0,\"\",'Deduction(17-18)'!E195)","v":""}]
["Allowances available Under the head Income from house property",null,null,"L","Access Top"]
["Detail of allowance","Municipal tax levied by local authority and borne by owner in respect of house property"]
["Section","Exemption available to","Limit of exemption"]
[{"$f":"IF('Deduction(17-18)'!A202=\"\",\"\",'Deduction(17-18)'!A202)","v":"Allowances available Under the head Income from house property"},{"$f":"IF('Deduction(17-18)'!D202=\"\",\"\",'Deduction(17-18)'!D202)","v":"All assessee"},{"$f":"IF('Deduction(17-18)'!C202=0,\"\",'Deduction(17-18)'!C202)","v":"Amount actually paid during the relevant previous year"}]
["Remark (if any)"]
[{"$f":"IF('Deduction(17-18)'!E202=0,\"\",'Deduction(17-18)'!E202)","v":""}]
["Allowances available  Under the head Profits and gains from business or profession",null,null,"M","Access Top"]
["Detail of allowance","Additional depreciation on new plant and machinery (other than ships, aircraft, vehicle, office appliances, second hand plant or machinery, etc.) shall be allowed subject to certain conditions."]
["Section","Exemption available to","Limit of exemption"]
[{"$f":"IF('Deduction(17-18)'!A222=\"\",\"\",'Deduction(17-18)'!A222)","v":"Proviso to Section 32(1)(iia)"},{"$f":"IF('Deduction(17-18)'!D222=\"\",\"\",'Deduction(17-18)'!D222)","v":"All taxpayers which set up an undertaking or enterprise for production or manufacture of any article or thing in any notified backward area in the state of Andhra Pradesh, Bihar, Telangana or West Bengal."},{"$f":"IF('Deduction(17-18)'!C222=0,\"\",'Deduction(17-18)'!C222)","v":"Additional depreciation to be allowed at 35 % of actual cost of new plant and machinery."}]
["Remark (if any)"]
[{"$f":"IF('Deduction(17-18)'!E222=0,\"\",'Deduction(17-18)'!E222)","v":""}]
["Allowances available Under the head Income from other sources",null,null,"N","Access Top"]
["Detail of allowance","Standard Deduction for family pension"]
["Section","Exemption available to","Limit of exemption"]
[{"$f":"IF('Deduction(17-18)'!A227=\"\",\"\",'Deduction(17-18)'!A227)","v":"57(iia)"},{"$f":"IF('Deduction(17-18)'!D227=\"\",\"\",'Deduction(17-18)'!D227)","v":"Individual"},{"$f":"IF('Deduction(17-18)'!C227=0,\"\",'Deduction(17-18)'!C227)","v":"33.33% of Family Pension subject to maximum of Rs. 15,000"}]
["Remark (if any)"]
[{"$f":"IF('Deduction(17-18)'!E227=0,\"\",'Deduction(17-18)'!E227)","v":""}]
["Allowances available Under the head Capital Gain",null,null,"O","Access Top"]
["Section","Exemption Amount","Withdrawal of exemption"]
["Section 54F",{"$f":"'Deduction(17-18)'!N8","v":"Investment in new assets X capital gain/net consideration"},{"$f":"'Deduction(17-18)'!O8","v":"a) If new asset is transferred within 3 years of acquisition,b) if another residential house is purchased within 2 years of transfer of original asset;c) if another house is constructed within 3 years of transfer of original asset"}]
["Eligible taxpayer","Capital gains eligible for exemption","Assets to be acquired for exemption"]
[{"$f":"'Deduction(17-18)'!I8","v":"Individual and HUF"},{"$f":"'Deduction(17-18)'!J8","v":"Long-term"},{"$f":"'Deduction(17-18)'!L8","v":"One residential house property"}]
["Deposit in Capital gains deposit scheme before due date under Sec. 139(1)","Time limit for acquiring the new assets","Capital gains arising from transfer of"]
[{"$f":"'Deduction(17-18)'!P8","v":"Yes"},{"$f":"'Deduction(17-18)'!M8","v":"Purchase: within 1 year before or within 2 years after date of transfer.Construction: within 3 years after date of transfer"},{"$f":"'Deduction(17-18)'!K8","v":"Any long term asset (other than a residential house property) provided on date of transfer taxpayer does not own more than one residential house property (except the new house)"}]
["Various Penalties in Income Tax (for Fin. Year 2017-18)",null,null,"P","Access Top"]
["Types of Penalties","Penalty for failure to file statement within time prescribed in section 200(3) or in proviso to section 206C(3)"]
["Section  ","Result","Remark"]
[{"$f":"'Deduction(17-18)'!B258","v":"234E"},{"$f":"'Deduction(17-18)'!C258","v":"Rs. 200 for every day during which failure continues but not exceeding tax deductible/collectible"},{"$f":"IF('Deduction(17-18)'!D258=0,\"\",'Deduction(17-18)'!D258)","v":""}]
["Various Prosecution in Income Tax (for Fin. Year 2017-18)",null,null,"Q","Access Top"]
["Types of Prosecution","Prosecution of 6 months to 7 years with fine for abetment of false return, account, statement or declaration relating to any income chargeable to tax"]
["Section  ","Result","Remark"]
[{"$f":"'Deduction(17-18)'!B264","v":278},{"$f":"'Deduction(17-18)'!C264","v":"If tax sought to be evaded exceeds Rs. 25 Lakhs"},{"$f":"IF('Deduction(17-18)'!D264=0,\"\",'Deduction(17-18)'!D264)","v":""}]
["Various Fee in Income Tax (for Fin. Year 2017-18)",null,null,"R","Access Top"]
["Types of Prosecution","Fees for failure to furnish return of income within the time prescribed under section 139(1)"]
["Section  ","Result"]
["(",{"$f":"'Deduction(17-18)'!C23","v":"Assessees engaged in business of growing and manufacturing tea/Coffee/Rubber in India"}]
["Remark"]
[{"$f":"IF('Deduction(17-18)'!D272=0,\"\",'Deduction(17-18)'!D272)","v":"Note: if total income of the person does not exceeds Rs. 5 lakh then fee payable shall be Rs. 1000"}]
["PAN-Certain transaction in which quoting of PAN is mandatory.",null,null,"S","Access Top"]
["Section  ","Type of transaction"]
[{"$f":"'Deduction(17-18)'!B290","v":"Section 139A read with Rule 114B"},"Deposit in cash aggregating Rs. 50,000 or more during one day with a bank"]
[]
["Deduction List for 80C",null,null,"T","Access Top"]
[" ■  Life insurance premium for policy :"]
[null," -    in case of individual, on life of assessee, assessee's spouse and any child of assessee"]
[null," -    in case of HUF, on life of any member of the HUF"]
[" ■  Sum paid under a contract for a deferred annuity :"]
[null," -    in case of individual, on life of the individual, individual's spouse and any child of the individual (however,    contract should not contain an option to receive cash payment in lieu of annuity)"]
[null," -     in case of HUF, on life of any member of the HUF"]
[" ■  Sum deducted from salary payable to Government servant for securing deferred annuity or making provision for his       wife/children [qualifying amount limited to 20% of salary]"]
[" ■  Contributions by an individual made under Employees' Provident Fund Scheme"]
[" ■  Contribution to Public Provident Fund Account in the name of:"]
[null," -    in case of individual, such individual or his spouse or any child of such individual"]
[null," -    in case of HUF, any member of HUF",null,null,"Access Top"]
[" ■  Contribution by an employee to a recognised provident fund"]
[" ■  Contribution by an employee to an approved superannuation fund"]
[" ■  Subscription to any notified security or notified deposit scheme of the Central Government. For this purpose, Sukanya Samriddhi Account Scheme has been notified vide Notification No. 9/2015, dated 21.01.2015. Any sum deposited during the year in Sukanya Samriddhi Account by an individual would be eligible for deduction."]
[" ■  Amount can be deposited by an individual or in the name of girl child of an individual or in the name of the girl child for whom such an individual is the legal guardian."]
[" ■  Subscription to notified savings certificates [National Savings Certificates (VIII Issue)]"]
[" ■  Contribution for participation in unit-linked Insurance Plan of UTI :"]
[null," -    in case of an individual, in the name of the individual, his spouse or any child of such individual"]
[null," -    in case of a HUF, in the name of any member thereof"]
[" ■  Contribution to notified unit-linked insurance plan of LIC Mutual Fund [Dhanaraksha 1989]"]
[null," -    in the case of an individual, in the name of the individual, his spouse or any child of such individual",null,null,"Access Top"]
[null," -    in the case of a HUF, in the name of any member thereof"]
[" ■  Subscription to notified deposit scheme or notified pension fund set up by National Housing Bank [Home Loan Account Scheme/National Housing Banks (Tax Saving) Term Deposit Scheme, 2008]"]
[" ■  Tuition fees (excluding development fees, donations, etc.) paid by an individual to any university, college, school or other educational institution situated in India, for full time education of any 2 of his/her children"]
[" ■  Certain payments for purchase/construction of residential house property"]
[" ■  Subscription to notified schemes of (a) public sector companies engaged in providing long-term finance for purchase/construction of houses in India for residential purposes/(b) authority constituted under any law for satisfying need for housing accommodation or for planning, development or improvement of cities, towns and villages, or for both"]
[" ■  Sum paid towards notified annuity plan of LIC (New Jeevan Dhara/New Jeevan Dhara-I/New Jeevan Akshay/New Jeevan Akshay-I/New Jeevan Akshay-II/Jeewan Akshay-III plan of LIC) or other insurer",null,null,null,"Access Top"]
[" ■  Subscription to any units of any notified [u/s 10(23D)] Mutual Fund or the UTI (Equity Linked Saving Scheme, 2005)"]
[" ■  Contribution by an individual to any pension fund set up by any mutual fund which is referred to in section 10(23D) or by the UTI (UTI Retirement Benefit Pension Fund)"]
[" ■  Subscription to equity shares or debentures forming part of any approved eligible issue of capital made by a public company or public financial institutions"]
[" ■  Subscription to any units of any approved mutual fund referred to in section 10(23D), provided amount of subscription to such units is subscribed only in 'eligible issue of capital' referred to above."]
[" ■  Term deposits for a fixed period of not less than 5 years with a scheduled bank, and which is in accordance with a scheme11 framed and notified."]
[" ■  Subscription to notified bonds issued by the NABARD."]
[" ■  Deposit in an account under the Senior Citizen Savings Scheme Rules, 2004 (subject to certain conditions)"]
[" ■  5-year term deposit in an account under the Post Office Time Deposit Rules, 1981 (subject to certain conditions)",null,null,null,"Access Top"]

{"sheet":"Ded_2122","index":10,"n_rows":303,"n_cols":4,"rows_kept":303,"cut":false,"hidden":false,"merged":[[0,0,0,1],[3,1,3,3],[13,0,13,3],[16,0,18,0],[16,2,18,2],[17,3,18,3],[30,0,34,0],[32,1,32,3],[33,1,33,3],[34,1,34,3],[7,1,7,3],[12,1,12,3],[0,2,0,3],[38,0,40,0],[39,1,39,3],[40,1,40,3],[19,0,21,0],[19,2,21,2],[20,3,21,3],[22,0,24,0],[23,1,24,1],[25,0,28,0],[25,3,28,3],[26,1,26,2],[27,1,27,2],[28,1,28,2],[58,0,62,0],[59,1,59,3],[60,1,60,3],[61,1,61,3],[62,1,62,3],[83,0,85,0],[44,0,48,0],[46,1,46,3],[47,1,47,3],[48,1,48,3],[51,0,53,0],[52,1,52,3],[53,1,53,3],[105,0,107,0],[106,1,106,2],[106,3,107,3],[107,1,107,2],[108,0,109,0],[109,1,109,3],[86,0,87,0],[87,1,87,3],[95,0,97,0],[100,0,100,3],[102,0,104,0],[103,1,103,3],[104,1,104,3],[160,0,161,0],[161,1,161,3],[163,0,168,0],[165,1,165,3],[166,1,166,3],[167,1,167,3],[168,1,168,3],[122,0,122,3],[140,0,140,3],[148,0,148,3],[128,1,128,3],[139,1,139,3],[156,1,156,3],[212,0,213,0],[213,1,213,3],[215,1,215,3],[219,2,221,2],[219,3,221,3],[211,1,211,3],[175,0,205,0],[176,1,176,3],[177,1,177,3],[178,1,178,3],[179,1,179,3],[206,1,206,3],[242,1,242,2],[243,1,243,2],[244,0,247,0],[244,1,244,2],[245,1,245,3],[246,1,246,3],[247,1,247,3],[225,0,227,0],[226,1,226,3],[227,1,227,3],[239,0,239,3],[241,1,241,2],[237,1,237,3],[235,0,236,0],[236,1,236,3],[260,1,260,2],[261,1,261,2],[262,1,262,2],[263,1,263,2],[264,1,264,2],[265,1,265,2],[248,1,248,2],[249,0,256,0],[249,1,249,2],[257,0,259,0],[257,1,257,2],[258,1,258,3],[259,1,259,3],[266,0,267,0],[266,1,266,2],[267,1,267,3],[268,0,272,0],[268,1,268,2],[269,1,269,3],[270,1,270,3],[271,1,271,3],[272,1,272,3],[273,0,274,0],[273,1,273,2],[274,1,274,3],[275,0,281,0],[275,1,275,2],[276,2,276,3],[277,2,277,3],[278,2,278,3],[279,2,279,3],[280,2,280,3],[297,0,302,0],[297,1,297,2],[298,1,298,3],[299,1,299,3],[300,1,300,3],[301,1,301,3],[302,1,302,3],[291,1,291,2],[292,1,292,2],[293,1,293,2],[294,1,294,2],[295,1,295,2],[296,1,296,2],[286,0,290,0],[286,1,286,2],[287,1,287,3],[288,1,288,3],[289,1,289,3],[290,1,290,3],[281,1,281,3],[282,0,283,0],[282,1,282,2],[283,1,283,3],[284,0,285,0],[284,1,284,2],[285,1,285,3]]}
["Tax Information (F.Year 2021-22)",null,"Home"]
[]
["Section","Nature of deduction","Who can claim","Key Points"]
["A","Against 'salaries'"]
["16(ia)","Standard Deduction","Individual – Salaried Employee & Pensioners"," [Rs. 50,000 or the amount of salary, whichever is lower]"]
["16(ii)","Entertainment allowance","Government employees"," [actual or at the rate of 1/5th of salary, whichever is less] [limited to Rs. 5,000]"]
["16(iii)","Employment tax","Salaried assessees"]
["B ","Against 'income from house properties'"]
["23(1), first proviso","Taxes levied by local authority and borne by owner if paid in relevant previous year","All assessees"]
["24(a)","Standard deduction ","All assessees","[30% of the annual value (gross annual value less municipal taxes)]"]
["24(b)","Interest on borrowed capital ","All assessees","(Rs. 30,000/Rs. 2,00,000, subject to specified conditions)"]
["25A(2)","Standard deduction of 30 per cent of arrears of rent or unrealised rent received","All assessees"]
["C ","Against 'profits and gains of business or profession'"]
["A. Deductible items"]
[30,"Rent, rates, taxes, repairs ","All assessees","(excluding capital expenditure) and insurance for premises"]
[31,"Repairs (excluding capital expenditure) and insurance of machinery, plant and furniture","All assessees"]
["32(1)(i)","Depreciation1 in respect of following assets shall be allowed at prescribed percentage on actual cost of an asset (i.e., Straight Line Method):","Taxpayer engaged in business of generation or generation and distribution of power.","see note 1"]
[null," i.  Tangible Assets (buildings, machinery, plant or furniture);",null,"However, if asset is acquired and put to use for less than 180 days during the previous year, the deduction shall be restricted to 50% of depreciation computed above."]
[null," ii. Intangible Assets (know-how, patents, copyrights, trademarks, licenses, franchises, or any other business or commercial rights of similar nature not being goodwill of business or profession)."]
["32(1)(ii)","Depreciation in respect of following assets shall be allowed at prescribed percentage on written down value of each block of asset (as per WDV method):","All assessees engaged in business or profession","see note 1"]
[null," i.  Tangible Assets (buildings, machinery, plant or furniture);",null,"However, if asset is acquired and put to use for less than 180 days during the previous year, the deduction shall be restricted to 50% of depreciation computed above."]
[null,"ii. Intangible Assets (know-how, patents, copyrights, trademarks, licenses, franchises, or any other business or commercial rights of similar nature)."]
["32(1)(iia)","Additional depreciation shall be allowed at 20% of actual cost of new plant and machinery [other than ships, aircraft, office appliances, second hand plant or machinery, etc.] ","All taxpayers engaged in","(Subject to certain conditions)."]
[null,"However, if an asset is acquired and put to use for less than 180 days during the previous year, 50% of additional depreciation shall be allowed in year of acquisition and balance 50% would be allowed in the next year.","a) manufacture or production of any article or thing; or"]
[null,null,"b) generation, transmission or distribution of power ","(if taxpayer is not claiming depreciation on straight line basis )."]
["Proviso to Section 32(1)(iia)","Additional depreciation shall be allowed at 35% of actual cost of new plant and machinery [other than ships, aircraft, office appliances, second hand plant or machinery, etc.] (Subject to certain conditions).","All taxpayers setting-up an undertaking or enterprise for production or manufacture of any article or thing in any notified backward area in the state of Andhra Pradesh, Bihar, Telangana or West Bengal.","However, if an asset is acquired and put to use for less than 180 days during the previous year, 50% of additional depreciation shall be allowed in year of acquisition and balance 50% would be allowed in the next year."]
[null,"Note:"]
[null,"1.  Manufacturing unit should be set-up on or after April 1, 2015."]
[null,"2.  New plant and machinery should be acquired and installed on or after April 1, 2015 but before April 1, 2020."]
["32AC","Investment allowance shall be allowed at 15% of actual cost of new asset acquired and installed by a company engaged in business or manufacturing or production of any article or thing (Subject to certain conditions)","Company engaged in business of manufacturing or production of any article or thing.","Deduction shall be available if actual cost of new plant and machinery acquired and installed by the company during the previous year exceeds Rs. 25/100 Crores, as the case may be"]
["32AD","Investment allowance shall be allowed at 15% of actual cost of investment made in new plant and machinery (other than ships, aircraft, vehicle, office appliances, second hand plant or machinery, etc.) if manufacturing unit is set-up in notified backward area in the State of Andhra Pradesh, Bihar, Telangana or West Bengal (subject to certain conditions).","All taxpayers who acquire new plant and machinery for purpose of setting-up manufacturing unit in notified backward areas ","in the State of Andhra Pradesh, Bihar, Telangana or West Bengal"]
[null,"Note:"]
[null,"1.  New asset should be acquired and installed on or after April 1, 2015 but before April 1, 2020."]
[null,"2.  Manufacturing unit should be set-up on or after April 1, 2015."]
[null,"3.  Deduction shall be allowed under section 32AD in addition to deduction under section 32AC if assessee fulfils the specified conditions."]
["33A","Development allowance - 50 per cent of actual cost of planting (subject to certain conditions and limits) ","Assessee engaged in business of growing and manufacturing tea in India","(planting should have been completed before 1-4-1990)"]
["33AB","Tea/Coffee/Rubber Development Account - Amount deposited in account with National Bank (Special Account) or in Deposit Account of Tea Board, Coffee Board or Rubber Board in accordance with approved scheme or 40% of profits of business, whichever is less ","Assessees engaged in business of growing and manufacturing tea/Coffee/Rubber in India","(subject to certain conditions)"]
["33ABA","Amount deposited in Special Account with SBI/Site Restoration Account or 20 per cent of profits, whichever is less (subject to certain conditions)","Assessee carrying on business of prospecting for, or extraction or production of, petroleum or natural gas or both in India"]
["35(1)(i)","Revenue expenditure on scientific research pertaining to business of assessee is allowed as deduction (Subject to certain conditions).","All assessee"]
[null,"Note:"]
[null,"Expenditure on scientific research incurred within 3 years before commencement of business (in the nature of purchase of materials and salary of employees other than perquisite) is allowed as deduction in the year of commencement of business to the extent certified by prescribed authority."]
["35(1)(ii)26","100% of contribution made to approved research association, university, college or other institution to be used for scientific research shall be allowed as deduction","All assessee"," (Subject to certain conditions)"]
["35(1)(iia)","100% of contribution made to an approved company registered in India to be used for the purpose of scientific research is allowed as deduction ","All assessee","(Subject to certain conditions)"]
["35(1)(iii)","100% of contribution made to approved research association, university, college or other institution with objects of undertaking statistical research or research in social sciences shall be allowed as deduction (Subject to certain conditions)","All assessee"]
["35(1)(iv) \nread with 35(2)","Capital expenditure incurred during the year on scientific research relating to the business carried on by the assessee is allowed as deduction ","All assessee"]
[null,"Capital expenditure incurred within 3 years before commencement of business is allowed as deduction in the year of commencement of business.",null,"(Subject to certain conditions)"]
[null,"Note:"]
[null,"i. Capital expenditure excludes land and any interest in land;"]
[null,"ii. No depreciation shall be allowed on such assets."]
["35(2AA)","100% of payment made to a National Laboratory or University or an Indian Institute of Technology or a specified person is allowed as deduction","All assessee","see note 26"]
[null,"The payment should be made with the specified direction that the sum shall be used in a scientific research undertaken under an approved programme.",null," (Subject to certain conditions)."]
["35(2AB)","100% of any expenditure incurred by a company on scientific research (including capital expenditure other than on land and building) on in-house scientific research and development facilities as approved by the prescribed authorities shall be allowed as deduction ","Company engaged in business of bio-technology or in any business of manufacturing or production of eligible articles or things","see note 26"]
[null,"Note:"]
[null,"Company should enter into an agreement with the prescribed authority for co-operation in such research and development and fulfils such conditions with regard to maintenance of accounts and audit thereof and furnishing of reports in such manner as may be prescribed;"]
["35A","Expenditure incurred before 1-4-1998 on acquisition of patent rights or copyrights [equal to appropriate fraction of expenditure on acquisition to be deducted in fourteen equal annual instalments beginning with previous year in which such expenditure has been incurred] ","All assessees","(subject to certain conditions)"]
["35AB","Lump sum payment made in any previous year relevant to assessment year commencing on or before 1-4-1998, for acquisition of technical know-how [consideration for acquisition to be deducted in six equal annual instalments","All assessees"," (3 equal annual instalments where know-how is developed in certain laboratories, universities and institutions)] (subject to certain conditions)"]
["35ABA","Capital expenditure incurred and actually paid for acquiring any right to use spectrum for telecommunication services shall be allowed as deduction over the useful life of the spectrum in equal instalments","All Assessee engaged in telecommunication services"]
["35ABB","Expe nditure incurred for obtaining licence to operate telecommunication services either before commencement of such business or thereafter at any time during any previous year","All assessees"]
["35AD","Capital expenditure incurred, wholly and exclusively, for the purpose of any specified business","All assessees"]
[null,"Note: No deduction of any capital expenditure above Rs 10,000 shall be allowed where such expenditure is incurred otherwise than by an account payee cheque drawn on a bank or an account payee bank draft or use of electronic clearing system through a bank account or through such other electronic mode as may be prescribed."]
[null,"Note: Such deduction is available to Indian company in case of following business, namely;-"]
[null," i)   Business of laying and operating a cross-country natural gas or crude or petroleum oil pipeline network."]
[null," ii)  Developing or maintaining and operating or developing, maintaining and operating a new infrastructure facility."]
["35CCA","Payment to associations/institutions for carrying out rural development programmes ","All assessees","(subject to certain conditions)"]
["35CCB","Expenditure incurred before 1-4-2002 by way of payment to approved associations/institutions for carrying out approved programmes of conservation of natural resources or afforestation","All assessees"," (subject to certain conditions)"]
["35CCC","100% of expenditure on notified agricultural extension project ","All assessees","(subject to certain conditions)"]
["35CCD","100% of expenditure on notified skill development project ","A company","(subject to certain conditions)"]
["35D","Amortisation of certain preliminary expenses [deductible in 5 equal annual instalments] ","Indian companies and resident non-corporate assessees","subject to certain conditions)"]
["35DD","Amortisation of expenditure incurred after 31-3-1999 in case of amalgamation or demerger in the hands of an Indian company (one-fifth of such expenditure for 5 successive previous years) ","Indian Company","(subject to certain conditions)"]
["35DDA","Amortisation of expenditure incurred under voluntary retirement scheme in 5 equal annual instalments starting with the year when the expenditure is incurred","All assessees"]
["35E","Expenditure on prospecting, etc., for certain minerals [deductible in ten equal annual instalments] ","Indian companies and resident non-corporate assessees engaged in prospecting, etc., for minerals","(subject to certain conditions)"]
["36(1)(i)","Insurance premium covering risk of damage or destruction of stocks/stores","All assessees"]
["36(1)(ia)","Insurance premium covering life of cattle owned by a member of co-operative society engaged in supplying milk to federal milk co-operative society","Federal milk co-operative societies"]
["36(1)(ib)","Medical insurance premium paid by any mode other than cash, to insure employee's health under (a) scheme framed by GIC of India and approved by Central Government; or (b) scheme framed by any other insurer and approved by IRDA","All assessees as employers"]
["36(1)(ii)","Bonus or commission paid to employees","All assessees"]
["36(1)(iii)","Interest on borrowed capital","All assessees","see note 2 "]
["36(1)(iiia)","Pro rata amount of discount on a zero coupon bond based on life of such bond and calculated in prescribed manner","All assessees"]
["36(1)(iv)","Contributions to recognised provident fund and approved superannuation fund [subject to certain limits and conditions]","All assessees as employers"]
["36(1)(iva)","Any sum paid by assessee-employer by way of contribution towards a pension scheme, as referred to in section 80CCD, on account of an employee to the extent it does not exceed 10 per cent of the employee's salary in the previous year.","All assessees as emloyers"]
["36(1)(v)","Contributions to approved gratuity fund [subject to certain limits and conditions]","All assessees as employers"]
["36(1)(va)","Contributions to any provident fund or superannuation fund or any fund set up under Employees' State Insurance Act, 1948 or any other fund for welfare of such employees, received from employees if the same are credited to the employee's account in relevant fund or funds before due date","All assessees as employers"]
["36(1)(vi)","Allowance in respect of animals which have died or become permanently useless","All assessees"," [subject to certain conditions]"]
["36(1)(vii)","Bad debts which have been written off as irrecoverable [subject to limitation in the case of banks and financial institutions]","All assessees","see note 3"]
["36(1)(viia)","Provision for bad and doubtful debts"]
[null,"■ up to 8.5 per cent of total income before making any deduction under this clause and Chapter VI-A, and up to 10 per cent of aggregate average advances made by its rural branches","Certain scheduled banks, non-scheduled banks (but other than foreign banks) and co-operative bank (other than primary agricultural credit society or primary co-operative agricultural and rural development bank)"]
[null,"■ up to 5 per cent (10% in case of Public Financial Institutions, State Financial Corporations and State Industrial Investment Corporations in any of the two consecutive assessment years 2003-04 and 2004-05 - subject to certain conditions) of total income before making any deduction under this clause and Chapter VI-A","Foreign banks/Public financial institutions/State financial corporations/State industrial investment corporations. Non-Banking Financial Company"]
["36(1)(viii)","Amounts transferred to special reserve [subject to certain conditions and maxi-mum of 20 per cent of profits derived from eligible business]","**"]
[null,"**Specified entities, namely, financial corporations/financial corporation which is a public sector company/banking company/co-operative bank other than a primary agricultural credit society or a primary co-operative agricultural and rural development bank/housing finance company/any other financial corporation including a public company"]
["36(1)(ix)","Expenditure for promoting family planning amongst employees ","Companies","(deductible in 5 equal annual instalments in case of capital expenditure)"]
["36(1)(xi)","Expenditure incurred wholly and exclusively by the assessee on or after the 1st April, 1999 but before the 1st April, 2000 in respect of a non-Y2K compliant system, owned by the assessee and used for the purposes of his business or profession, so as to make such system Y2K compliant computer system","All assessees"]
["36(1)(xii)","Any expenditure (not being in the nature of capital expenditure) incurred by a notified corporation or body corporate, by whatever name called, constituted or established by a Central, State or Provincial Act, for the objects and purposes authorised by the Act under which such corporation or body corporate was constituted or established","Notified corporation or body corporate, by whatever name called, constituted or established by a Central, State or Provincial Act"]
["36(1)(xiii)","Any banking cash transaction tax paid during the previous year on taxable banking transaction entered into by the assessee","All assessees"]
["36(1)(xiv)","Contribution to notified credit guarantee trust fund for small industries","Public financial institution"]
["36(1)(xv)","Securities Transaction Tax paid if corresponding income is included as income under the head 'Profits and gains of business or profession'","All assessees"]
["36(1)(xvi)","Amount equal to commodities transaction tax paid by an assessee in respect of taxable commodities transactions entered into in the course of his business during the previous year, if the income arising from such transactions is included in the income computed under the head \"Profits and gains of business or profession\"","All assessees"]
["36(1)(xvii)","Amount of expenditure incurred by a co-operative society for purchase of sugarcane shall be allowed as deduction to the extent of lower of following:","Co-operative society engaged in business of manufacturing sugar"]
[null,"a) Actual purchase price of sugarcane; or"]
[null,"b) Price of sugarcane fixed or approved by the Government"]
["36(1)(xviii)","Marked to market loss or other expected loss as computed in accordance with the ICDS notified under section 145(2)","All Assessees"]
["37(1)","Any other expenditure [not being personal or capital expenditure and expenditure mentioned in sections 30 to 36] laid out wholly and exclusively for purposes of business or profession","All assessees","see note 5"]
["B. Non-deductible items"]
["37(2B)","Advertisement in souvenir, brochure, tract, pamphlet, etc., of political party","All assessees"]
["40(a)(i)","Interest, royalty, fees for technical services or other chargeable sum payable outside India, or in India to a non-resident or foreign company, on which tax has not been deducted or after deduction, has not been paid on or before the due date of filing of return under section 139(1). **","All assessees","see note 6"]
[null,"**Where in respect of any such sum, tax has been deducted in any subsequent year or, has been deducted in the previous year but paid in any subsequent year after the expiry of the time prescribed under sub-section (1) of section 139, such sum shall be allowed as a deduction in computing the income of the previous year in which such tax has been paid"]
[null,"However, where deductor has failed to deduct the tax and he is not deemed to be an assessee in default under first proviso to section 201(1), then it shall be deemed that the deductor has deducted and paid the tax on the date on which the payee has furnished his return of Income."]
["40(a)(ia)","Any interest, commission or brokerage, rent, royalty, fees for professional services or fees for technical services payable to a resident, or amounts payable to a contractor or sub-contractor, being resident, for carrying out any work ","All assessees","see note 7"]
[null,"However, where in respect of any such sum, tax has been deducted in any subsequent year, or has been deducted during the previous year but paid after the due date specified in sub-section (1) of section 139, such sum shall be allowed as a deduction in computing the income of the previous year in which such tax has been paid.",null,"(including supply of labour for carrying out any work)7, on which tax is deductible at source under Chapter XVII-B and such tax has not been deducted or, after deduction, has not been paid on or before the due date specified in sub-section (1) of section 139."]
[null,"However, where deductor has failed to deduct the tax and he is not deemed to be an assessee in default under first proviso to section 201(1), then it shall be deemed that the deductor has deducted and paid the tax on the date on which the payee has furnished his return of Income."]
["40(a)(ib)","Any sum paid or payable to a non-resident which is subject to a deduction of Equalisation levy would attract disallowance if such sum was paid without deduction of such levy or if it was deducted but not deposited with the Central Government till the due date of filing of return.","All assessees"]
[null,"However, where in respect of any such sum, Equalisation levy is deducted or deposited in subsequent year, as the case may be, the expenditure so disallowed shall be allowed as deduction in that year."]
["40(a)(ii)","Rate or tax levied on the profits or gains of any business or profession","All assessees"]
["40(a)(iib)","Amount paid by way of royalty, licence fee, service fee, privilege fee, service charge or any other fee or charge, by whatever name called, which is levied exclusively on, or any amount which is appropriated, whether directly or indirectly, from a State Government undertaking by the State Government","State Govt. undertakings"]
["40(a)(iii)","Salaries payable outside India, or in India to a non-resident, on which tax has not been paid/deducted at source","All assessees as employers"]
["40(a)(iv)","Payments to provident fund/other funds for employees' benefit for which no effective arrangements are made to secure that tax is deducted at source on payments made from such funds which are chargeable to tax as 'salaries'","All assessees as employers"]
["40(a)(v)","Tax actually paid by an employer referred to in section 10(10CC)","All assessees as employers"]
["40(b)","Interest, salary, bonus, commission or remuneration paid to partners (subject to certain conditions and limits)","Firms"]
["40(ba)","Interest, salary, bonus, commission or remuneration paid to members (subject to certain conditions and limits)","AOP or body of individuals (except a company or a co-operative society, society registered under Societies Registration Act, etc.)"]
["40A(2)","Expenditure involving payment to relative/director/partner/substantially interested person, etc., which, in the opinion of the Assessing Officer, is excessive or unreasonable","All assessees"]
["40A(3)","100% of payments exceeding Rs. 10,000 made to a person in a day otherwise than by account payee cheque/bank draft or use of electronic clearing system through a bank account or through such other electric mode as may be prescribed.","All assessees"," (Rs. 35,000 in case of payment made for plying, hiring or leasing goods carriages) \n(subject to certain conditions)"]
["40A(7)","Any provision for payment of gratuity to employees, other than a provision made for purposes of contribution to approved gratuity fund or for payment of gratuity that has become payable during the year ","All assessees as employers","(subject to specified conditions)"]
["40A(9)","Any sum paid for setting up or formation of, or as contribution to, any fund, trust, company, AOP, BOI, Society or other institution, other than recognised provident fund/approved superannuation fund/pension scheme referred to in section 80CCD/approved gratuity fund","All assessees as employers"]
["40(A)(13)","No deduction shall be allowed in respect of marked to market loss or other unexpected loss except as allowable under section 36(1)(xviii)","All assessee"]
["C. Other deductible items"]
["42(1)","In case of mineral oil concerns allowances specified in agreement entered into by Central Government with any person (subject to certain conditions and terms of agreement)","Assessees engaged in prospecting for or extraction or production of mineral oils"]
["42(2)","In case of mineral oil concerns expenditure incurred remaining unallowed as reduced by proceeds of transfer","Assessee whose business consists of prospecting for or extraction or production of petroleum and natural gas and who transfers any interest in such business"]
["43B","Any sum which is actually paid, relating to (i) tax/duty/cess/fee levied under any law, (ii) contribution to provident fund/superannuation fund/gratuity fund/any fund for employees' welfare, (iii) bonus/commission to employees, (iv) interest on loan/borrowing from any public financial institution, State Financial Corporation or State Industrial Investment Corporation (v)interest payments to scheduled banks/Co-operative banks (other than a primary agricultural and development bank)/primary co-operative agricultural and rural development bank on loans or advances, (vi) interest on loan or borrowings from a deposit taking non-banking financial company or systemically important non-deposit taking non-banking financial company and (vii) sum payable by employers by way of leave encashment to employees. (viii) sum payable to the Indian Railways for the use of railway assets. ","All assessees","Deduction will not be allowed in year in which liability to pay is incurred unless actual payment is made in that year or before the due date of furnishing of return of income for that year"]
["44A","Expenditure in excess of subscription, etc., received from members (subject to certain conditions and limits)","Trade, professional or similar association"]
["44C","Head office expenditure (subject to certain conditions and limits)","Non-resident"]
["D","Against 'capital gains'"]
["48(i)","Expenditure incurred wholly and exclusively in connection with transfer of capital asset","All assessees"]
["48(ii)","Cost of acquisition of capital asset and of any improvement thereto (indexed cost of acquisition and indexed cost of improvement, in case of long-term capital assets)","All assessees"]
[54,"Long-term capital gains on sale of residential house and land appurtenant thereto invested in purchase/construction of another residential house","Individual/HUF","see note 8\n(subject to certain conditions and limits)"]
["54B","Capital gains on transfer of land used for agricultural purposes, by an individual or his parents or a HUF, invested in other land for agricultural purposes ","Individual/HUF","(subject to certain conditions and limits)"]
["54D","Capital gains on compulsory acquisition of land or building forming part of an industrial undertaking invested in purchase/construction of other land/building for shifting/re-establishing said undertaking or setting up new industrial undertaking","Any assessee"," (subject to certain conditions and limits)"]
["54EE","Long-term capital gain invested in long-term specified assets being units of such fund as may be notified by Central Government to finance start-ups","All assesses"]
["54F","Net consideration on transfer of long-term capital asset other than residential house invested in residential house10 (subject to certain conditions and limits)","Individual/HUF","see note 10"]
["54G","Capital gain on transfer of machinery, plant, land or building used for the purposes of the business of an industrial undertaking situate in an urban area (transfer being effected for shifting the undertaking to a non-urban area) invested in new machinery, plant, building or land, in the said non-urban area, expenses on shifting, etc. ","Any assessee","(subject to certain conditions and limits)"]
["54GA","Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area to any Special Economic Zone ","All assessees","(subject to certain conditions and limits)"]
["54GB","Exemption in respect of capital gain arising from the transfer of a long-term capital asset, being a residential property (a house or a plot of land), owned by the eligible assessee, and such assessee before the due date of furnishing of return of income under sub-section (1) of section 139 utilises the net consideration for subscription in the equity shares of an eligible company and such company has, within one year from the date of subscription in equity shares by the assessee, utilised this amount for purchase of specified new asset ","Individual/HUF","W.e.f. April 1, 2017, eligible start-up is also included in definition of eligible company.\n(subject to certain conditions and limits)."]
["E","Against 'income from other sources'"]
["A. Deductible items"]
["57(i)","Any reasonable sum paid by way of commission or remuneration for purpose of realising dividend","All assessees"]
["57(i)","Any reasonable sum paid by way of commission or remuneration for the purpose of realising interest on securities","All assessees"]
["57(ia)","Contributions to any provident fund or superannuation fund or any fund set up under Employees' State Insurance Act, 1948 or any other fund for welfare of employees, if the same are credited to employees' accounts in relevant funds before due date","All assessees"]
["57(ii)","Repairs, insurance, and depreciation of building, plant and machinery and furniture","Assessees engaged in business of letting out of machinery, plant and furniture and buildings on hire"]
["57(iia)","In case of family pension, 331/3 per cent of such pension or Rs. 15,000, whichever is less","Assessees in receipt of family pension on death of employee being member of assessee's family"]
["57(iii)","Any other expenditure (not being capital expenditure) expended wholly and exclusively for earning such income","All assessees"]
["57(iv)","In case of interest received on compensation or on enhanced compensation referred to in section 145A(2), a deduction of 50 per cent of such income (subject to certain conditions)","All assessees"]
["B. Non-deductible items"]
["58(1)(a)(i)","Personal expenses","All assessees"]
["58(1)(a)(ii)","Interest chargeable to tax which is payable outside India on which tax has not been paid or deducted at source","All assessees"]
["58(1)(a)(iii)","'Salaries' payable outside India on which no tax is paid or deducted at source","All assessees"]
["58(1A)","Disallowance due to TDS default","All assessees"]
[null,"(Covered by section 40(a)(ia) and 40(a)(iia))"]
["58(2)"," Expenditure of the nature specified in section 40A","All assessees"]
["58(4)","Expenditure in connection with winnings from lotteries, crossword puzzles, races, games, gambling or betting","All assessees"]
["F","For certain payments"]
["Section","Nature of deduction ","Who can claim","Key points (if any)"]
["80C","Investment in certain items (See view Deduction List for 80C)","Individual/HUF","The maximum tax exemption limit under Section 80C has been retained as Rs 1.5 Lakh only. "]
["80CCC","Contributions to certain pension funds of LIC or any other insurer (up to Rs. 1,50,000) (subject to certain conditions)14","Individual","see note 13 & 14"]
["80CCD","Contribution to pension scheme notified by Central Government up to 10% of salary (subject to certain conditions and limits)","Individual","see note 14 & 15"]
[null,"Contribution made by employer shall also be allowed as deduction under 80CCD(2) while computing total income of the employee. However, amount of deduction could not exceed 14% of salary where contribution is made by central government and 10% of salary, where contribution is made by any other employee."]
["80CCF","Amount up to Rs. 20,000, paid or deposited, during the previous years relevant to assessment year 2011-12 or 2012-13, as subscription to notified long-term infrastructure bonds","Individual/HUF"]
["80D","Amount paid (in any mode other than cash) by an individual or HUF to LIC or other insurer to effect or keep in force an insurance on the health of specified person. An individual can also make payment to the Central Government health scheme and/or on account of preventive health check-up (subject to limit)","Individual/HUF","see note 17"]
[null,"  ■  specified person means:"]
[null,"  -   In case of Individual - self, spouse, dependent children or parents"]
[null,"  -   In case of HUF - Any member thereof"]
[null,"  ■  Deduction for preventive health check-up shall not exceed in aggregate Rs. 5,000."]
[null,"  ■  Payment on account of preventive health check-up may be made in cash."]
["80DD","Deduction of Rs. 75,000 (Rs. 1,25,000 in case of severe disability) to a resident individual/HUF where (a) any expenditure has been incurred for the medical treatment (including nursing), training and rehabilitation of a dependant, being a person with disability [as defined under Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995] (w.e.f. assessment year 2005-06 including autism, cerebral palsy and multiple disability as referred to in National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation & Multiple Disabilities Act, 1999), or (b) any amount is paid or deposited under an approved scheme framed in this behalf by the LIC or any other insurer or the Administrator or the specified company for the maintenance of a dependent, being a person with disability (subject to certain conditions)","Resident Individual/HUF"]
["80DDB","Expenses actually paid for medical treatment of specified diseases and ailments subject to certain conditions","Resident Individual/HUF","see note 18"]
["80E","Amount paid out of income chargeable to tax by way of payment of interest on loan taken from financial institution/approved charitable institution for pursuing higher education19 ","Individual","(subject to certain conditions) (maximum period : 8 years)"]
["80EE","Interest payable on loan taken by an individual from any financial institution for the purpose of acquisition of a residential house property subject to certain condition. ","Individual","(Maximum deduction 50,000)"]
["80EEA","Interest payable on loan taken by an individual, who is not eligible to claim deduction under 80EE, from any financial institution for the purpose of acquisition of a residential house property subject to certain condition. ","Individual","(Maximum deduction 1,50,000)"]
["80EEB","Interest payable on loan taken by an individual from any financial institution for the purpose of purchase of an electric vehicle subject to certain condition. ","Individual","(Maximum deduction 1,50,000)"]
["80G","Donations","All assessees"]
[null,"[amount of deduction is 50 per cent of net qualifying amount]. "]
[null,"Donations to certain approved funds, trusts, charitable institutions/donations for renovation or repairs of notified temples, etc."]
[null,"100 per cent of qualifying donations to"]
[null,"*Africa (Public Contributions - India) Fund,"]
[null,"*Andhra Pradesh Chief Minister'S Cyclone Relief Fund,"]
[null,"*Army Central Welfare Fund,"]
[null,"*Chief Minister'S Earthquake Relief Fund (Maharashtra),"]
[null,"*Chief Minister'S Relief Fund Or The Lt. Governor'S Relief Fund In Respect Of Any State Or Union Territory,"]
[null,"*Fund For Technology Development And Application,"]
[null,"*Fund Set Up By State Government Of Gujarat Exclusively For Providing Relief To Victims Of Earthquake In Gujarat,"]
[null,"*Fund Set Up By State Government To Provide Medical Relief To The Poor,"]
[null,"*Government Or Approved Association For Promoting Family Planning,"]
[null,"*Indian Naval Benevolent Fund And Air Force Central Welfare Fund,"]
[null,"*Indian Olympic Association, Etc.20,"]
[null,"*National Children'S Fund (From 1-4-2014),"]
[null,"*National Cultural Fund,"]
[null,"*National Defence Fund,"]
[null,"*National Foundation For Communal Harmony,"]
[null,"*National Fund For Control Of Drug Abuse (From Assessment Year 2016-17) "]
[null,"*National Illness Assistance Fund,"]
[null,"*National Or State Blood Transfusion Council,"]
[null,"*National Sports Fund,"]
[null,"*National Trust For Welfare Of Persons With Autism,Cerebral Palsy, Mental Retardation And Multiple Disabilities,"]
[null,"*Prime Minister’S Citizen Assistance And Relief In Emergency Situations Fund (Pm Cares Fund)"]
[null,"*Prime Minister'S Armenia Earthquake Relief Fund,"]
[null,"*Prime Minister'S National Relief Fund,"]
[null,"*Sums Paid Between 26-1-2001 And 30-9-2001 To Any Eligible Trust, Institution Or Fund For Providing Relief To Gujarat Earthquake Victims21,"]
[null,"*The Swachh Bharat Kosh And The Clean Ganga Fund (From Assessment Year 2015-16) And"]
[null,"*Universities And Approved Educational Institutions Of National Eminence,"]
[null,"*Zila Saksharta Samitis,"]
[null,"[Subject To Certain Conditions And Limits]"]
["80GG","Rent paid in excess of 10% of total income for furnished/unfurnished resi-dential accommodation ","Individuals not receiving any house rent allowance","(subject to maximum of Rs. 5,000 p.m. or 25% of total income, whichever is less) (subject to certain conditions)"]
["80GGA","Certain donations for scientific, social or statistical research or rural development programme or for carrying out an eligible project or scheme or National Urban Poverty Eradication Fund (subject to certain conditions)","All assessees not having any income chargeable under the head 'Profits and gains of business or profession'","see note 23"]
["80GGB","Sum contributed to any political party/electoral trust24","Indian company","see note 24"]
["80GGC","Sum contributed to any political party/electoral trust24","All assessees, other than local authority and artificial juridical person wholly or partly funded by Government","see note 24"]
["G","For certain incomes"]
["80-IA","Profits and gains from industrial undertakings engaged in infrastructure facility, telecommunication services, industrial park, development of Special Economic Zone, power undertakings, etc. (subject to certain conditions and limits)","All assessees","see note 25"]
[null,"No deduction under this section shall be available to an enterprise which starts the development or operation and maintenance of the infrastructure facility on or after the 1st day of April, 2017."]
["80-IAB","Profits and gains derived by undertaking/enterprise from business of developing a Special Economic Zone notified on or after 1-4-2005 ","Assessee being Developer of SEZ","(subject to certain conditions and limits)"]
[null,"No deduction under this section shall be available to an assessee, being a developer, where the development of Special Economic Zone begins on or after the 1st day of April, 2017."]
["80-IAC","Profit and gains derived by an eligible start-up from specified business on or after 1-4-2017 (subject to certain conditions)","Company and LLP","see note 27"]
["80-IB","Profits and gains from industrial undertakings, cold storage plant, hotel, scientific research & development, mineral oil concern, housing projects, cold chain facility, multiplex theatres, convention centres, ships, etc. (subject to certain conditions and limits)","All assessees","No deduction shall be available to an enterprise which commence the business activity on or after 1-4-2017."]
["80-IBA","Profits and gains derived by assessee from the business of developing and building affordable housing projects. ","All assessees","(subject to certain conditions)"]
["80-IC","Profits and gains derived by an undertaking or an enterprise in special category States","All assessees"," (Himachal Pradesh, Uttaranchal, Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland and Tripura) (subject to certain limits, time limits and conditions),"]
[null,"(a) which has begun or begins to manufacture or produce any article or thing, not being any article or thing specified in the Thirteenth Schedule, or which manufactures or produces any article or thing, not being any article or thing specified in the Thirteenth Schedule and undertakes substantial expansion during the specified period."]
[null,"(b) which has begun or begins to manufacture or produce any article or thing specified in the Fourteenth Schedule or commences any operation specified in that Schedule, or which manufactures or produces any article or thing, specified in the Fourteenth Schedule or commences any operation specified in that Schedule and undertakes substantial expansion during the specified period"]
["80-ID","Profits and gains from business of hotels and convention centres in specified areas (subject to certain conditions).","All assessees"]
["80-IE","Deduction in respect of certain undertakings in North Eastern States.","All assessees"]
["80JJA","Entire income from business of collecting and processing or treating of bio-degradable waste for generating power, or producing bio-fertilizers, bio-pesticides or other biological agents or for producing bio-gas, making pellets or briquettes for fuel or organic manure (for 5 consecutive assessment years)","All assessees"]
["80JJAA","Deduction of 30% of additional employee cost in respect of employment of new employees.","Assessee to whom section 44AB applies","(Subject to certain other condition)"]
[null,"Additional employee cost means total emoluments paid or payable to additional employees employed during the previous year."]
[null,"Deduction shall be allowed for first three Assessment Years including the Assessment Year relevant to previous year in which such employment is provided."]
["80LA","Certain incomes of Scheduled banks/banks incorporated outside India having Offshore Banking Units in a Special Economic Zone/Units of International Financial Services Centre ","Scheduled Banks/banks incorporated outside India/Units of International Financial Services Centre","(subject to certain conditions and limits)"]
["80M","Inter-corporate dividend shall be allowed to be reduced from total income of company receiving the dividend if same is further distributed to shareholders one month prior to the due date of filing of return.","Domestic Company"]
["80P","Specified incomes [subject to varying limits specified in sub-section (2)]","Co-operative societies"]
["80QQB","Royalty income of author of certain specified category of books (up to Rs. 3,00,000) (subject to certain conditions)","Resident Individual - Author"]
["80RRB","Royalty on patents up to Rs. 3,00,000 in the case of a resident individual who is a patentee and is in receipt of income by way of royalty in respect of a patent registered on or after 1-4-2003 ","Resident individuals","(subject to certain conditions)."]
["80TTA"," Interest on deposits in savings bank accounts ","Individuals/HUFs (except Senior Citizen)","(up to Rs. 10,000 per year)"]
["80TTB","Interest on deposit in saving account or fixed deposit (upto Rs. 50,000 per year)","Senior citizen"]
["80U","Deduction of Rs. 75,000 to a resident individual who, at any time during the previous year, is certified by the medical authority to be a person with disability [as defined under Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995] \n(subject to certain conditions).","Resident individuals","**"]
[null,"** [w.e.f. assessment year 2005-06 including autism, cerebral palsy, and multiple disabilities as defined under National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation & Multiple Disabilities Act, 1999] [in the case of a person with severe disability, allowable deduction is Rs. 1,25,000] "]
["H","Rebates"]
["87A","Tax rebate in case of individual resident in India, whose total income does not exceed Rs. 5,00,000 quantum of rebate shall be an amount equal to hundred per cent of such income-tax or an amount of Rs. 12,500, whichever is less.","Resident Individual"]
["Key points relevant to  Note with its section"]
["Note No","Content",null,"Relevant Section"]
[" 1.  ","Provisions of section 32 shall apply whether or not the assessee has claimed depreciation.",null,"32(1)(i) &32(1)(ii)"]
[" 2.  ","If sum is borrowed for acquiring a capital asset, interest thereon pertaining to the period before asset is first put to use shall not be allowed as deduction."]
[" 3.  ","W.e.f. assessment year 2016-17, bad-debts shall be allowed as deduction even if they are not written-off from books of accounts. Such deduction shall be allowed if amount of debt or part thereof has been taken into account in computing income on the basis of Income Computation and Disclosure Standards notified under section 145(2) without recording the same in the accounts."]
[" 4.  ","With effect from assessment year 2018-19 business of developing or maintaining and operating or developing, maintaining and operating a new infrastructure facility, has been included."]
[null,"  ♦   Section 35AD was amended by Finance (No. 2) Act, 2014 with effect from assessment year 2015-16 :"]
[null,"With a view to ensure that the capital asset on which investment linked deduction has been claimed is used for the purposes of the specified business, sub-section (7A) has been inserted in section 35AD to provide that any asset in respect of which a deduction is claimed and allowed under section 10AA, shall be used only for the specified business for a period of 8 years beginning with the previous year in which such asset is acquired or constructed. Moreover, if such asset is used for any purpose other than the specified business, the total amount of deduction so claimed and allowed in any previous year in respect of such asset (as reduced by the amount of depreciation allowable in accordance with the provisions of section 32 as if no deduction had been allowed under section 10AA), shall be deemed to be income of the assessee chargeable under the head \"Profits and gains of business or profession\" of the previous year in which the asset is so used. However, this provision will not apply to a company which has become a sick industrial company under section 17(1) of the Sick Industrial Companies (Special Provisions) Act within the time period of 8 years as stated above."]
[null,"  ♦   Where any deduction under section 35AD has been availed of by the assessee on account of capital expenditure incurred for the purposes of specified business in any assessment year, no deduction under section 10AA shall be available to the assessee in the same or any other assessment year in respect of such specified business."]
[" 5. "," With effect from assessment year 2015-16 a new Explanation 2 has been inserted in section 37(1) to clarify that expenditure incurred by the assessee on Corporate Social Responsibility activities in accordance with section 135 of the Companies Act, 2013 will not be considered as expenditure incurred by the assessee for the purposes of the business or profession."]
[" 6.  ","Following chart explains amendments made in section 40(a)(i) with effect from the assessment year 2015-16 :"]
[null,"TDS default pertaining to any sum (other than salary) payable outside India or payable to a non-resident which is taxable in the hands of recipient in India","Law applicable up to the assessment year 2014-15","Law applicable from the assessment year 2015-16"]
[null,"1. Tax is deductible but it is not deducted","Expenditure is not deductible. If, however, TDS is deposited in a subsequent year, it will be deducted in that year","No amendment. The law which is applicable for the assessment year 2014-15 will apply for assessment year 2015-16 onwards"]
[null,"2. Tax is deductible (and it is so deducted during April 1 and February 28/29 of the financial year) but it is not deposited up to March 31 of the financial year","Expenditure is not deductible. If, however, TDS is deposited in a subsequent year, it will be deducted in that year","Disallowance provisions will not be applicable if TDS is deposited up to the due date of submission of return of income under section 139(1). If TDS is deposited after this date, expenditure will be deductible in the year in which TDS is deposited."]
[null,"3. Tax is deductible (and it is so deducted during the month of March) but it is not deposited up to April 30 falling immediately after the end of the financial year","Expenditure is not deductible. If, however, TDS is deposited in a subsequent year, it will be deducted in that year","Disallowance provisions will not be applicable if TDS is deposited up to the due date of submission of return of income under section 139(1). If TDS is deposited after this date, expenditure will be deductible in the year in which TDS is deposited."]
[null,"Following chart explains amendments made in section 40(a)(i) with effect from the assessment year 2020-21 :"]
[null,"TDS default pertaining to any sum (other than salary) payable outside India or payable to a non-resident which is taxable in the hands of recipient in India","Law applicable up to the assessment year 2019-20","Law applicable from the assessment year 2020-21"]
[null,"Tax is deductible but not deducted, but Payee has furnished his return of income after taking into account said income and paid tax thereon","Expenditure is not deductible. If, however, TDS is deposited in a subsequent year, it will be deducted in that year","Were deductor has failed to deduct the tax and payee has furnished his return of income after considering such income and paid tax thereon, deductor shall not deemed to be an assessee in default, then it shall be deemed that the assessee has deducted and paid the tax on the date on which the payee has furnished his return of Income. Accordingly expenditure shall be allowable as deduction."]
[" 7.  ","Following amendments have been made in section 40(a)(ia) with effect from the assessment year 2015-16 :"]
[null,"   •  Coverage of disallowance extended - Before amendment, disallowance provisions of section 40(a)(ia), covered TDS default under sections 193, 194A, 194C, 194D, 194H, 194-I and 194J. After amendment, disallowance under section 40(a)(ia), will cover any amount payable to a resident which is subject to TDS."]
[null,"   •  Only 30 per cent expenditure to be disallowed - In case of TDS default, 30 per cent of expenditure (not 100 per cent) will be disallowed."]
[" 8.  ","One residential house in India with effect from assessment year 2015-16. With effect from Assessment Year 2020-21, a taxpayer has an option to make investment in two residential house properties in India. This option can be exercised by the taxpayer only once in his lifetime provided the amount of long-term capital gain does not exceed Rs. 2 crores."]
[" 9. "," With effect from assessment year 2015-16 limit of Rs. 50 lakhs applies to total amount invested during financial year in which original asset is transferred and in subsequent financial year."]
[" 10.  ","One residential house in India with effect from assessment year 2015-16."]
[" 11.  ","See Bank Term Deposits Scheme, 2006."]
[" 12.  ","with effect from assessment year 2015-16.",null," 80C, 80CCC and 80CCD."]
[" 13.  ","Where deduction is claimed under this section, deduction in relation to same amount cannot be claimed under section 80C.",null,"80CCC"]
[" 14. "," section 80CCE provides that the aggregate amount of deductions under section 80C, section 80CCC and section 80CCD(1) shall not, in any case, exceed Rs. 1,50,000",null,"80CCC & 80CCD"]
[null,"With effect from assessment year 2015-16, amended sub-section (1) has clarified that a non-government employee can claim deduction under section 80CCD even if his date of joining is prior to January 1, 2004."]
[" 15.  ","With effect from the assessment year 2012-13 section 80CCE is amended so as to provide that contribution made by the Central Government or any other employer to a pension scheme under sub-section (2) of section 80CCD shall not be included in the limit of deduction of Rs. 1,50,000 provided under section 80CCE.",null,"80CCD"]
[null,":With effect from assessment year 2016-17, sub-section (1A) of section 80CCD which laid down maximum deduction limit of Rs. 1,00,000 (under sub-section (1)) has been deleted."]
[null," :Further, a new sub-section (1B) is inserted to provide for additional deduction to the extent of Rs. 50,000. The additional deduction is not subject to ceiling limit of Rs. 1,50,000 as provided under section 80CCE."]
[null,":However, it is to be noted that addition deduction of Rs. 50,000 shall not be allowed in respect of contribution which is considered for deduction under section 80CCD(1), i.e., within limit of 10% of salary/gross total income"]
[null,":Any payment from NPS to an employee because of closure or his opting out of the pension scheme is chargeable to tax. However, with effect from the assessment year 2017-18, the whole amount received by the nominee from NPS on death of the assessee shall be exempt from tax."]
[" 16.  ","Rajiv Gandhi Equity Savings Scheme, 2012/2013."]
[null,"With effect from assessment year 2014-15 (a) investment in listed units of an equity oriented fund is also permitted; (b) deduction shall be allowed for three consecutive assessment years, beginning with the assessment year relevant to previous year in which the listed equity shares or listed units of equity oriented fund were first acquired and (c) gross total income of the assessee for relevant assessment year shall not exceed twelve lakh rupees."]
[" 17. "," Section 80D is amended by the Finance Act, 2018. From assessment year 2019-20 onwards the deduction under Section 80D will be available as per the limit specified below:",null,"80D"]
[null,"for Individual","for HUF"]
[null,"For self, spouse and dependent children : Rs. 25,000 (Rs. 50,000 if person insured is a senior citizen*);","Premium up to Rs. 25,000 (Rs. 50,000 if member insured is a senior citizen) paid to insure any member of the family."]
[null,"For parents of the assessee : (Additional) Rs. 25,000 (Rs. 50,000 if person insured is a senior citizen)","NA"]
[null,"Medical expenditure if no amount is paid in respect of health insurance-Rs.50,000 (only in case of senior citizen)","Medical expenditure if no amount is paid in respect of health insurance-Rs.50,000 (only in case of senior citizen)"]
[null,"Aggregate amount of deduction cannot exceed Rs.1,00,000 in any case","Aggregate amount of deduction cannot exceed Rs.50,000 in any case."]
[null,"*‘Senior citizen’ means an individual resident in India who is of the age of sixty years or more at any time during the relevant previous year."]
[" 18.  ","Maximum deduction is Rs. 40,000 (Rs. 1,00,000 where expenditure is incurred for a senior citizen [w.e.f assessment year 2019-20])",null,"80DDB"]
[null," With effect from assessment year 2016-17, the taxpayer shall be required to obtain a prescription from a specialist doctor (not necessarily from a doctor working in a Government hospital) for availing this deduction."]
[" 19.  ","Scope of 'higher education' is enlarged with effect from assessment year 2010-11 to cover any course of study pursued after passing the Senior Secondary Examination or its equivalent from any school, Board or university recognised by the Central Government or State Government or local authority or by any other authority authorized by the Central Government or State Government or local authority to do so."]
[null,"With effect from 1-4-2010 the scope of expression 'relative' has also been enlarged to cover the student for whom the taxpayer is the legal guardian."]
[" 20.  ","Donation of any sums paid by the assessee, being a company, in the previous year as donations to the Indian Olympic Association or to any other association or institution established in India, as the Central Government may, having regard to the prescribed guidelines, by notification in the Official Gazette, specify in this behalf for—",null,"80G"]
[null," (i)  the development of infrastructure for sports and games; or"]
[null,"(ii)  the sponsorship of sports and games,"]
[null,"in India;"]
[null,"is eligible for the purpose of deduction under section 80G [this is in consequence of omission of section 10(23)]."]
[" 21.  ","Donation made to an authority constituted in India by or under any law enacted either for the purpose of dealing with and satisfying the need for housing accommodation or for the purpose of planning, development or improvement of cities, towns and villages, or for both is also eligible for the purpose of deduction under section 80G from the assessment year 2003-04 [this is in consequence of omission of section 10(20A)].",null,"80G"]
[" 22.  ","With effect from 1-4-2013 no deduction shall be allowed in respect of donation of any sum exceeding two thousand rupees unless such sum is paid by any mode other than cash.",null,"80G"]
[" 23.  ","With effect from 1-4-2013 no deduction shall be allowed under this section in respect of any sum exceeding ten thousand rupees unless such sum is paid by any mode other than cash.",null,"80GGA"]
[" 24.  ","With effect from 1-4-2014 deduction will not be allowed if sum is contributed in cash.",null,"80GGB,  80GGC"]
[" 25.  ","Time limits stated under section 80-IA(4)(iv) have been extended from 31-3-2014 to 31-3-2017.",null,"80-IA"]
[" 26.  ","100% deduction shall be allowed from the AY beginning on or after the 1st day of April, 2021."]
[" 27.  ","With effect from Assessment Year 2018-19:",null,"80-IAC"]
[null,"  i.  'Eligible business' means a business carried out by an eligible start up engaged in innovation, development or improvement of products or processes or services or a scalable business model with a high potential of employment generation or wealth creation."]
[null," ii.  \"Eligible start-up\" means a company or a limited liability partnership engaged in eligible business which fulfils the following conditions, namely:"]
[null,"  a.  it is incorporated on or after the 1st day of April, 2016 but before the 1st day of April, 2021"]
[null,"  b.  the total turnover of its business does not exceed 100 crore rupees in the previous years in which deduction is claimed; and"]
[null,"  c.  it holds a certificate of eligible business from the Inter-Ministerial Board of Certification as notified in the Official Gazette by the Central Government"]

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["Tax Information (F.Year 2021-22)",null,"Home"]
["Period of Limitation (F.Y. 2021-22)"]
["Section","Nature of compliance","Limitation of time"]
["2(48)","Filing application for getting zero coupon bonds notified.","3 months before the date of issue of bonds (but not earlier than 24 months immediately before the first day of the financial year in which bonds are to be issued)"]
["2(48)","Submission of chartered accountant's certificate in respect of zero coupon bonds specifying the amount invested in each year.","Within 2 months from the end of each financial year."]
["9(1)","Electronically submission of information in Form No. 49D pertaining to any transfer of the share of, or interest in, a foreign company/entity.","Within 90 days from the end of the financial year in which any such transfer takes place (within 90 days of the transaction where the transaction has the effect of directly or indirectly transferring the rights of management in relation to Indian concern)"]
["10(21)","Furnishing (by a research association) a statement to accumulate/set apart income for future application by uploading Form No. 10","Before the expiry of time allowed for submission of return of income under section 139(1)"]
["9A(5)","Section 9A provides that fund management activity carried out by an eligible offshore investment fund through an eligible fund manager acting on behalf of such fund shall not constitute business connection in India (subject to certain conditions).","Within 90 days from the end of the financial year"]
[null,"** The provision requires that eligible investment fund shall furnish a statement, in respect of its activities in a financial year, in the prescribed form containing information relating to fulfilment of specified conditions and such other information or documents as may be prescribed."]
["10(23C)","Making an application for grant of approval by entities referred to in section 10(23C)(iv)/(v)/(vi)/(via)"]
[null,"If entity is approved on or before 31-03-2021","On or before 30-06-2021"]
[null,"If entity is approved and the period of such approval is due to expire","At least 6 months prior to expiry of said period"]
[null,"If entity has been provisionally approved","Earlier of the following:"]
[null,null,"At least 6 months prior to expiry of the period of the provisional approval; or"]
[null,null,"Within 6 months of commencement of its activities."]
[null,"In any other case","At least 1 month prior to commencement of the previous year relevant to the assessment year from which said approval is sought"]
[null,"Passing of order by CIT or PCIT:"]
[null,"If entity is approved on or before 31-03-2021","Within 3 months calculated from end of month in which application is received"]
[null,"If entity is approved and the period of such approval is due to expire"]
[null,"If entity has been provisionally approved"]
[null,"In any other case","Within 1 months calculated from end of month in which application is received"]
["10A","Audit report certifying the deduction claimed under section 10A","Before the specified date referred to in section 44AB"]
[null,"Furnishing declaration by assessee in respect of industrial undertaking in any free trade zone for not availing tax holiday under section 10A","Before due date for furnishing return of income under section 139(1)"]
["10B(8)","Furnishing declaration by assessee in respect of 100 per cent export-oriented undertaking for not availing tax holiday under section 10B","Before due date for furnishing return of income under section 139(1)"]
["10C(6)","Furnishing declaration by assessee in respect of certain industrial undertakings in North Eastern Region for not availing tax holiday under section 10C","Before due date for furnishing return of income under section 139(1)"]
["11(1), Explanation","Exercising option available under Explanation to section 11(1) by uploading Form No. 9A","Before the expiry of time allowed for submission of return of income under section 139(1) (applicable from the assessment year 2016-17)"]
["11(2)","Furnishing a statement to accumulate/set apart income for future application by uploading Form No. 10","Before the expiry of time allowed for submission of return of income under section 139(1)"]
["12A","Making an application for registration to claim exemption under section 11/12:"]
["12A","Making an application for registration to claim exemption under section 11/12:"]
[null,"Trust or institution is registered under section 12A/12AA on or before 31-03-2021","On or before 30-06-2021"]
[null,"Trust or institution is registered under section 12AB and period of said registration is due to expire","At least 6 months prior to expiry of said period"]
[null,"Trust or institution has been provisionally registered under section 12AB","Earlier of the following:"]
[null,null,"At least 6 months prior to expiry of the period of the provisional registration; or"]
[null,null,"Within 6 months of commencement of its activities."]
[null,"Trust or institution has become inoperative due to first proviso to section 11(7)","On or before 30-06-2021At least 6 months prior to commencement of the assessment from which said registration is sought to be made operative"]
[null,"Trust or institution has adopted or undertaken modifications of the objects which do not conform to conditions of registration","Within a period of 30 days from date of said adoption or modification"]
[null,"In any other case","At least 1 month prior to commencement of the previous year relevant to assessment year from which the said registration is sought"]
["12AA","Passing an order granting or refusing registration of trust","Within 6 months from the end of the month in which application u/s 12A(1)(aa) is received"]
["12AB","Passing of order by CIT or PCIT"]
[null,"Trust or institution is registered under section 12A/12AA on or before 31-03-2021","Within 3 months calculated from end of month in which application is received"]
[null,"Trust or institution is registered under section 12AB and period of said registration is due to expire","Within 6 months calculated from end of month in which application is received"]
[null,"Trust or institution has been provisionally registered under section 12AB","Within 6 months calculated from end of month in which application is received"]
[null,"Trust or institution has become inoperative due to first proviso to section 11(7)","Within 6 months calculated from end of month in which application is received"]
[null,"Trust or institution has adopted or undertaken modifications of the objects which do not conform to conditions of registration","Within 6 months calculated from end of month in which application is received"]
[null,"In any other case","Within 1 months calculated from end of month in which application is received"]
[35,"Order accepting/rejecting application made under first proviso to section 35(1) for grant of approval under section 35(1)(ii)/(iii)","Within 12 months from end of month in which such application was received"]
["35(2AA)","Filing annual audited accounts for each approved programme by the National Laboratory, etc.","October 31 each year"]
["35(2AA)","Submitting copy of audited statement of accounts for approved programmes","Within 6 months of completion"]
["35(2AA)","Passing order by the prescribed authority in Form 3CH","Within 2 months from receipt of application"]
["35(2AB)","Electronically furnishing report by prescribed authority in relation to in-house research facility in Part A of Form No. 3CL","Within 120 days of grant of approval"]
["35(2AB)","Submitting copy of audited accounts in Form No. 3CLA to the Secretary, Department of Scientific and Industrial Research","On or before due date of submission of return of income"]
["35(2AB)","Electronically furnishing report by prescribed authority quantifying the expenditure incurred on in-house research and eligible for weighted deduction in Part B of Form No. 3CL","Within 120 days of submission of audit report"]
["35ABA(3)","Withdrawing deduction claimed and granted to the assessee under section 35ABA, if subsequently there is a failure to comply with the provisions specified in said section","Within 4 years from the end of the previous year in which the failure to comply with the conditions referred to in section 35ABA takes place"]
["44AB","Getting accounts audited by accountant and furnishing report","One month prior to due date for furnishing the return of income under section 139(1)"]
["44DA","Section 44DA Audit report to certify the income computed by way of royalties provisions of section 44DA","One month prior to due date of furnishing the return of income under section 139(1)"]
["50B","Audit report to certify the income computed by way of royalties provisions of section 44DA","One month prior to due date of furnishing the return of income under section 139(1)"]
["80G(5)","Making an application for approval under section 80G(5)"]
[null,"If entity is approved on or before 31-03-2021","On or before 30-06-2021"]
[null,"If entity is registered and the period of such approval is due to expire","At least 6 months prior to expiry of such approval"]
[null,"If entity has been provisionally approved","Earlier of the following:"]
[null,null,"At least 6 months prior to expiry of the period of the provisional approval; or"]
[null,null,"Within 6 months of commencement of its activities."]
[null,"In any other case","At least 1 month prior to commencement of the previous year relevant to the assessment year from which said approval is sought"]
[null,"Passing of order by CIT or PCIT:"]
[null,"If entity is approved on or before 31-03-2021","Within 3 months calculated from end of month in which application is received"]
[null,"If entity is registered and the period of such approval is due to expire","Within 6 months calculated from end of month in which application is received"]
[null,"If entity has been provisionally approved","Within 6 months calculated from end of month in which application is received"]
[null,"In any other case","Within 1 months calculated from end of month in which application is received"]
["80QQB","Receiving or bringing into India in convertible foreign exchange, income by way of royalty or copyright fees, earned outside India","Within 6 months from end of previous year or such extended period as the Competent Authority may allow in this behalf"]
["80RRB","Receiving or bringing into India in convertible foreign exchange, income by way of royalty on patents, earned outside India","Within 6 months from end of previous year or such extended period as the Competent Authority may allow in this behalf"]
["92CA(3A)","Passing of order u/s 92CA(3) by Transfer Pricing Officer","At least sixty days before the period of limitation referred to in section 153 or section 153B, as the case may be, for making the order of assessment or reassessment or recomputation, or fresh assessment, expires."]
[null,"Note:"]
[null,"If time available with TPO for making an order is less than sixty days, after excluding the time"]
[null,"  -  for which assessment proceedings are stayed or"]
[null,"  -  taken for receipt of information from foreign jurisdiction,"]
[null,"then such remaining period shall be extended to 60 days. [Inserted by the Finance Act, 2016 w.e.f 1-6-2016]"]
["92CD(1)","Submission of modified return in accordance with and limited to advance pricing agreement","Within 3 months from the end of the month in which advance price agreement was entered"]
["92CD(5)(a)","Passing order under section 92CD(3) in respect of modified return","Within 1 year from the end of the financial year in which modified return is furnished"]
["92D","Furnishing information/documents required by revenue authorities","Within a period of 30 days from the date of receipt of a notice issued in this regard, and such period may be extended by a further period not exceeding 30 days"]
["92E","Furnishing report of accountant","30th November of relevant assessment year"]
["115BA","Option to opt for concessional tax rate of 25% by certain domestic companies","On or before due date of furnishing return of income under section 139(1)"]
["115BAA","Option to opt for concessional tax rate of 22% by certain domestic companies","On or before due date of furnishing return of income under section 139(1)"]
["115BAB","Option to opt for concessional tax rate of 15% by new manufacturing domestic companies","On or before due date of furnishing return of income under section 139(1)"]
["115BAC","Option to opt for concessional tax rate by individual and HUF","On or before due date of furnishing return of income under section 139(1)"]
["115BAD","Option to opt for concessional tax rate of 22% by resident co-operative societies","On or before due date of furnishing return of income under section 139(1)"]
["115BA(4)","Exercising option under section 115BA(1) for lower tax rate by a domestic company","On or before the due date of submission of first return of income under section 139(1)"]
["115BBF(3)","Exercising option for taxation of royalty income in respect of patent developed and registered in India for any previous year in accordance with the provisions of section 115BBF(1)","On or before the due date of submission of return of income under section 139(1)"]
["115JB(4)","Obtaining a certificate from a chartered accountant in Form No. 29B pertaining to computation of book profit in the case of a company","Before the specified date referred to in Section 44AB"]
["115JC(3)","Obtaining a certificate from a chartered accountant in a prescribed form pertaining to computation of alternate minimum tax and adjusted total income in the case of a limited liability partnership","Before the specified date referred to in Section 44AB"]
["115JG(3)(iii)","Recomputing income to withdraw the benefit, exemption or relief claimed under section 115JG(1) in case of failure to comply with the conditions of RBI scheme or notification of the Government (applicable from the assessment year 2013-14)","Within 4 years from the end of the previous year in which failure to comply with condition takes place"]
["115QA(3)","Deposit of tax to credit of Government in case of distributed income of domestic company for buy-back of shares","Within 14 days from date of payment of any consideration to the shareholder on buy-back of shares"]
["115R(3)","Deposit of tax on distributed income of UTI/Mutual Fund","Within 14 days from the date of distribution or payment of income, whichever is earlier"]
["115R(3A)1","Furnishing statement in prescribed form to prescribed income-tax authority giving details of income distributed to unit holders, tax paid thereon, etc.","On or before 15th September in each year"]
["115TA(2)","Deposit of tax to credit of Government in case of income distributed by securitization trust","Within 14 days from date of distribution or payment of such income, whichever is earlier"]
["115TA(3)1","Person responsible for making payment of income distributed by securitisation trust to furnish to prescribed income-tax authority, statement in prescribed form and verified in prescribed manner giving details of amount of income distributed to investors during the previous year, the tax paid thereon and other relevant prescribed details","On or before 15th September in each year"]
["115TCA(4)","Furnishing statement to PCIT/CIT of income paid or credited by a securitisation trust in Form No. 64E","November 30 immediately after the end of the financial year"]
["115TCA(4)","Furnishing statement to investors of income distributed by a securitisation trust in Form No. 64F","June 30 immediately after the end of the financial year"]
["115TD(1)","Transfer of all assets in case of dissolution of a charitable trust to another charitable trust to avoid tax on accreted income","Within 12 months from the end of the month in which dissolution takes place (applicable from June 1, 2016)"]
["115TD(5)","Payment of tax on accreted income","Within 14 days from the date of merger or the date on which the order cancelling the registration is received or the date on which the order rejecting application for fresh registration is received, etc. (applicable from June 1, 2016)"]
["115U(2)","Person responsible for making payment of income on behalf of venture capital company/fund and venture capital company/fund to furnish to person receiving such income and to prescribed income-tax authority, statement in prescribed form and verified in prescribed manner, giving details of nature of income paid or cerdited during the previous year and such other relevant details as may be prescribed","30th November of financial year following previous year during which such income is paid or credited"]
["115UA","Any person responsible for making payment of income distributed on behalf of a business trust to a unit holder shall furnish a statement to the principal Commissioner of Income-tax or Commissioner of Income-tax in Form No. 64A , giving details of income distributed during the year.","On or before 30th November of financial year following the year following which such income is distributed"]
["","Any person responsible for making payment of income distributed on behalf of a business trust to a unit holder shall furnish a statement to this effect to the unit holder in Form No. 64B.","On or before 30th June of financial year following the year during which such income is distributed"]
["115UB(7)","Person responsible for crediting or making payment of the income on behalf of an investment fund and the investment fund shall furnish, to the person who is liable to tax in respect of such income and to the prescribed income-tax authority, a statement in the prescribed form and verified in such manner, giving details of the nature of the income paid or credited during the previous year and such other relevant details, as may be prescribed.","November 30 immediately after the end of the financial year"]
["115VP","Opting for Tonnage Tax System (TTS)"]
[null,"  -  Existing qualifying company","Between 1-10-2004 and 31-12-2004"]
[null,"  -  Company incorporated after 1-1-2005 and being a qualifying company","Within 3 months of incorporation"]
[null,"  -  Existing company which becomes a qualifying company after 1-1-2005","Within 3 months of it becoming a qualifying company"]
["115VP(4)","Joint Commissioner passing order under sub-section (4) of section 115VP","Within one month from end of month in which application under section 115VP(1) was received"]
["115VR","Renewal of tonnage tax scheme","Within one year from the end of the previous year in which the option ceases to have effect"]
["115VY","Opting for tonnage tax scheme by amalgamated company","Within 3 months from the date of the approval of amalgamation"]
["115WD(1)2","Filing return of fringe benefits"]
[null,"  -  by company/person whose accounts are to be audited","On or before 30th September of relevant assessment year"]
[null,"  -  by other employers","On or before 31st July of relevant assessment year"]
["115WE(1)2","Sending intimation u/s 115WE(1)","Before expiry of 1 year from end of financial year in which return is made"]
["115WE(2)2","Notice for scrutiny assessment","Before the expiry of 6 months from the end of financial year in which return is furnished"]
["124(3)","Challenging Assessing Officer's jurisdiction","Where a return is made under section 139(1), before expiry of 1 month from the date on which a notice under section 142(1) or 143(2) is served or before the completion of assessment, whichever is earlier"]
[null,null,"Where no return is made before the expiry of time allowed by notice under section 142(1) or under section 148 for making the return or under section 144 for showing cause why best judgment assessment should not be made, whichever is earlier"]
["131(3)","Retention of impounded books or documents by Assessing Officer/Assistant Director without obtaining approval of Chief Commissioner/Director General/Commissioner/Director/Principal Chief Commissioner/Principal Director General/Principal Commissioner/Principal Director","Not more than 15 days (exclusive of holidays)"]
["132(8)","Retaining books of account or other documents seized under section 132(1) or 132(1A) by authorised officer without approval of Chief Commissioner/Commissioner/Director General or Director/Principal Chief Commissioner/Principal Director General/Principal Commissioner/Principal Director","Not more than 180 days [30 days from the date of assessment order under section 153A or section 158BC(c)]"]
["132(8A)","Period for which order passed under section 132(3) to remain in force","60 days from date of order"]
["132(9A)","Handing over of books, etc., to ITO having jurisdiction","60 days from date on which last of authorisations for search was executed"]
["132(9B)","Provisional attachment of property for protecting interest of revenue","Within 60 days from the date on which the last of the authorisations for search was executed (applicable from April 1, 2017)"]
["132(9C)","Expiry of provisional attachment order made under section 132(9B)","After the expiry of 6 months from the date of such order (applicable from April 1, 2017)"]
["132(9D)","Making a reference to valuation officer to estimate fair market value of property","Within 60 days from the date on which the last of the authorisations for search was executed (applicable from April 1, 2017)"]
["132B(1)","Release of assets seized after recovery of existing liability","Within 120 days from date on which last of the authorisations/requisitions under section 132/132A was executed"]
["132B(1), first proviso","Making application to Assessing Officer for release of asset explaining nature and source of acquisition of asset","Within 30 days from end of the month in which asset was seized"]
["133A(3)","Retention by income-tax authority of impounded books of account, documents without approval of Chief Commissioner/Director General/Principal Chief Commissioner/Principal Director General","Not more than 15 days (exclusive of holidays)"]
["139(1)","(a) Filing of return by any company other than covered in (c) below","October 31st of the assessment year"]
[null,"(b) Filing return of income by any non-corporate assessee other than covered in (c) below :"]
[null,"  (i)  in the case where accounts are to be audited or where accounts of the firm in which assessee is a working partner are required to be audited of the spouse of such partner if the provisions of section 5A applies","October 31st of relevant assessment year"]
[null,"(ii)  in other cases","July 31 of relevant assessment year"]
[null,"(c) Filing of return where an assessee (corporate/non-corporate including partners of the firm) is required to furnish a report in Form No. 3CEB under section 92E","November 30 of the assessment year"]
["139(3)","Filing of return of loss","Within the time allowed under section 139(1)"]
["139(4)","Filing belated return of income","Any time before 3 months prior to end of the relevant assessment year or before completion of assessment, whichever is earlier."]
["139(4A)","Filing return by every person receiving income in respect of which he is assessable as a representative assessee from property held under trust/legal obligation wholly or partly for charitable or religious purposes, etc., if total income exceeds maximum amount not chargeable to tax","Within time allowed under section 139(1)"]
["139(4B)","Filing of return by every political party by its chief executive officer","Within time allowed under section 139(1)"]
["139(4C)","Filing of return by every:","Within time allowed under section 139(1)"]
[null,"(a) Research association as referred to in section 10(21);"]
[null,"(b) News agency as referred to in section 10(22B);"]
[null,"(c) Association or institution as referred to in section 10(23A);"]
[null,"(d) Institutions as referred to in section 10(23B);"]
[null,"(e) Fund/institution/trust/university/other educational institution/medical institution as referred to in sub-clause (iiiad), (iiiae), (iv), (v), (vi) or (via) of section 10(23C)3;"]
[null,"(f) Trade union/association referred to in sub-clause (a) or (b) of section 10(24),"]
[null,"(g) Body/trust/authority as referred to in section 10(46);"]
[null,"(h) Infrastructure debt fund as referred to in section 10(47)"]
[null,"(i) Mutual Fund as referred to in section 10(23D)"]
[null,"(j) Securitisation trust as referred to in section 10(23DA)"]
[null,"(k) Venture capital company or venture capital fund as referred to in section 10(23FB)"]
[null,"if total income without giving effect to the provisions of section 10 exceeds the maximum amount not chargeable to tax."]
["139(4D)","Filing return by every university, college or other institution referred to in section 35(1)(ii) and 35(1)(iii) which is not required to furnish return of income or loss under any other provisions","Within time allowed under section 139(1)"]
["139(4E)","Every business trust, which is not required to furnish return of income or loss under any other provisions of section 139(1), shall furnish its return of income.","Within time allowed under section 139(1)"]
["139(4F)4","An investment fund as referred to in section 115UB, which is not required to furnish return of income or loss under any other provisions of section 139(1), shall furnish its return of income.","Within time allowed under section 139(1)"]
["139(5)","Filing revised return","Any time before 3 months prior to the end of the relevant assessment year or before the completion of assessment, whichever is earlier"]
["139(9)","Rectifying defect in return of income","Within 15 days from date of intimation by Assessing Officer or extended time"]
["139A","Filing application for allotment of permanent account number","See rule 114(3)"]
["140A(1)","(i) Payment of income-tax on self-assessment","Before furnishing return of income"]
["","(ii) Payment of interest and fee on tax due for filing belated return or default or delay in payment of advance tax","Before furnishing return of income"]
["142(1)(i)","Where a person has not made a return of income before the end of the relevant assessment year, the Assessing Officer may serve a notice requiring him to furnish return of income.","After the end of relevant assessment year"]
[null,"Notice referred to above served after the end of the relevant assessment year commencing on or after 1st April, 1990 shall be deemed to be a notice served in accordance with the provisions of the Act."]
["142A(6)","Sending report by the Valuation Officer to the Assessing Officer","Within 6 months from the end of the month in which a reference is made by the Assessing Officer under section 142A(1)"]
["143(1)","Sending intimation under section 143(1)","Before expiry of 1 year from end of financial year in which return is made"]
["143(1)(a)","Sending objection in response to intimation for adjustments under section 143(1)(a)","Within 30 days of issue of such intimation (Applicable w.e.f. Assessment year 2017-18)"]
["143(2)(ii)","Serving notice in case of understatement of income or under payment of tax for hearing for regular assessment/limited scrutiny assessment","Before expiry of 3 months from end of financial year in which return is furnished"]
["144BA(2)","Furnishing objection by assessee to notice of invoking GAAR provisions by Principal Commissioner/Commissioner (applicable from 1-4-2018)","Within such period (but not exceeding 60 days) as specified in the notice"]
["144BA(13)","Issuing direction by Approving Penal under section 144BA(6) in respect of the declaration of an agreement as an impermissible avoidance arrangement under Chapter X-A (applicable from 1-4-2018)","Within 6 months from the end of the month in which the reference under section 144BA(4) was received from the Principal Commissioner/Commissioner"]
["144C(2)","Filing of response by eligible assessee by (a) acceptance of variations to Assessing Officer, or (b) filing his objections, if any, to such variation with the Dispute Resolution Panel and the Assessing Officer","Within 30 days of receipt by assessee of draft order"]
["144C(4)","Passing of assessment order under section 144C(3)","Within one month from end of month in which acceptance is received or period of filing objections under section 144C(2) expires"]
["144C(12)","Issue of directions under section 144C(5)","Within 9 months from end of month in which draft order is forwarded to eligible assessee"]
["144C(13)","Completion of assessment on receipt of directions issued under section 144C(5)","Within one month from end of month in which such direction is received"]
[147,"Reassessment where assessment has been made under section 143(3) or 147","Within 4 years from end of relevant assessment year [unless escapement of income is because of assessee's failure to file return under section 139 or in pur-suance of notice under section 142(1) or 148 or to disclose fully and truly all material facts or unless escapement of income is in relation to any asset located outside India]"]
["148A","Furnishing of reply in response to show cause notice issued","Not less than 7 days but not exceeding 30 days from date of issue of notice"]
[null,"Passing order by AO whether or not it is a fir case to issue notice under section 148","Within 1 month from end of the month in which the reply referred to in section 148A(c) is received by AO."]
[null,null,"If no reply is furnished, such order can be passed within 2 months from end of month in which time or extended time allowed to furnish a reply as per section 148A(b) expires."]
["149(1)","Issuing notice under section 148 :"]
[null,"If the escaped assessment amounts to or likely to amounts to —"]
[null,"(i) less than Rs. 50,00,000","Within 3 years from end of relevant assessment year"]
[null,"(ii) Rs. 50,00,000 or more","Within 10 years from end of relevant assessment year"]
[150,"Issuing notice under section 148 for assessment/reassessment/recomputation pursuant to any finding or direction in an order passed :","No time limit"]
[null,"(i) by any authority in any proceeding under Income-tax Act in appeal/reference/revision"]
[null,"(ii) by a court in any proceeding under any other law"]
["153(1)","Passing assessment order under section 143 or 144"," a) Within 21 months from end of the assessment year in which income was first assessable. [Applicable for assessment year 2017-18 or before]"]
[null,null," b) Within 18 months from end of the assessment year in which income was first assessable. [Applicable for assessment year 2018-19]"]
[null,null," c) Within 12 months from end of the assessment year in which income was first assessable. [Applicable for assessment year 2019-20 and assessment year 2022-21]"]
[null,null," d) Within 9 months from end of the assessment year in which income was first assessable. [Applicable for assessment year 2021-22 and onwards]"]
[null,null,"Note: If reference is made to TPO, the period available for assessment shall be extended by 12 months"]
["153(2)","Making assessment/reassessment, etc., under section 147"," a) Within 9 months from end of the financial year in which notice under section 148 was served. [if notice is served before 01-04-2019]"]
[null,null," b) Within 12 months from end of the financial year in which notice under section 148 was served. [if notice is served on or after 01-04-2019]"]
[null,null,"Note: If reference is made to TPO, the period available for reassessment shall be extended by 12 months."]
["153(3)","An order of fresh assessment in pursuance of order under section 254, 263 or 264 setting aside or cancelling assessment"," a) Within 9 months from end of the financial year in which order under section 254 is received by"]
[null,null,"  -  Principal Chief Commissioner or"]
[null,null,"  -  Chief Commissioner or"]
[null,null,"  -  Principal Commissioner or"]
[null,null,"  -  Commissioner or,"]
[null,null,"  -  as the case may be an order under section 263/ 264 is passed by Principal Commissioner or Commissioner"]
[null,null," b) Within 12 months from the end of the financial year in which order under section 254 is received or order under section 263 or 264 is passed by the authority. [if order is passed on or after financial year 2019-20]"]
[null,null,"Note: If reference is made to TPO, the period available for assessment shall be extended by 12 months."]
["153(5)","Giving effect to an order [under Section 250/254/260/262/263/264] by AO wholly or partly, otherwise than by making a fresh assessment or reassessment","Within a period of 3 months from the end of the month in which order is received by"]
[null,null,"  -  Principal Chief Commissioner or"]
[null,null,"  -  Chief Commissioner or"]
[null,null,"  -  Principal Commissioner or"]
[null,null,"  -  Commissioner,"]
[null,null,"  -  As the case may be the order under section 263/ 264 is passed by the Principal Commissioner or Commissioner"]
[null,null,"Note:"]
[null,null," 1)  If it is not possible to give effect to such order within the aforesaid period, the Principal Commissioner or Commissioner may allow an additional period of 6 months to AO."]
[null,null," 2)  If verification on any issue was required by way of submission of any document or where an opportunity of being heard is to be provided to assessee. Then order shall be made within the time specified in 153(3) [Inserted by Finance Act 2017, w.e.f. 1.6.2017]"]
["153(6)","An order of assessment, reassessment or recomputation on assessee or any person in consequence of or to give effect to any finding or direction contained in","Within 12 months from the end of the month in which such order is received or passed by the Principal Commissioner or Commissioner, as the case may be"]
[null,"  -  An order under Section 250/254/260/262/263/264 or"]
[null,"  -  An order of any court in a proceedings otherwise than by way of appeal or reference"]
["153(6)","An order of assessment on a partner of the firm in consequence of an assessment made on the firm under section 147.","Within 12 months from the end of the month in which the assessment order in case of firm is passed."]
[153,"Passing of assessment or reassessment order where assessee exercise option to withdraw pending application before Settlement Commission under section 245M","One year after the exclusion of the period under section 245M(5) and where such period of limitation is less than one year, it shall be deemed to have been extended to one year"]
["153B","Passing assessment order under section 153A"," a)  Within a period of 21 months from end of the financial year in which the last of the authorizations for search/requisition under section 132/132A was executed."]
[null,null,"This period cannot be less than 9 months from the end of the financial year in which books of account, etc., are handed over under section 153C to the concerned Assessing Officer."]
[null,null,"(if search conducted in the financial year 2017-18 or before)"]
[null,null," b)  Within a period of 18 months from end of the financial year in which the last of the authorizations for search/requisition under section 132/132A was executed."]
[null,null,"This period cannot be less than 12 months from the end of the financial year in which books of account, etc., are handed over under section 153C to the concerned Assessing Officer."]
[null,null,"(if search conducted in the financial year 2018-19)"]
[null,null," c)  Within a period of 12 months from end of the financial year in which the last of the authorizations for search/requisition under section 132/132A was executed."]
[null,null,"This period cannot be less than 12 months from the end of the financial year in which books of account, etc., are handed over under section 153C to the concerned Assessing Officer."]
[null,null,"(if search conducted in the financial year 2019-20 or onwards)"]
["153B","Passing of assessment order where a proceeding before the Settlement Commission abates under section 245HA","One year after the exclusion of the period under section 245HA(4) and where such period of limitation is less than one year, it shall be deemed to have been extended to one year"]
["153B","Passing of assessment, reassessment or recomputation order where assessee exercise option to withdraw pending application before Settlement Commission under section 245M","One year after the exclusion of the period under section 245M(5) and where such period of limitation is less than one year, it shall be deemed to have been extended to one year"]
[154,"Rectifying any mistake apparent from record by income-tax authority referred to in section 116 to—","Within 4 years from end of financial year in which order sought to be amended is passed, or within 6 months from the end of the month in which the application is received by the income-tax authority, whichever is earlier"]
[null,"(i) amend any order passed by it"]
[null,"(ii) amend any intimation or deemed intimation under section 143(1)"]
[null,"(iii) amend any intimation under section 200A(1)"]
[null,"(iv) amend any intimation under section 206CB(1), i.e., intimation regarding processing of TCS statement."]
["155(1)/(2)","Amending assessment order of partner of firm or member of AOP/BOI for inclusion of correct share from firm/AOP/BOI","Within 4 years from end of financial year in which final order is passed in case of firm/AOP/BOI"]
["155(1A)","Amending assessment order of partner for adjusting income from firm to the extent not deductible under section 40(b)","Within 4 years from end of financial year in which final order was passed in case of the firm"]
["155(4)","Recomputing total income for succeeding year(s) in respect of loss or depreciation recomputed under section 147","Within 4 years from end of financial year in which order under section 147 is passed"]
["155(5)","With drawing development rebate under section 33 if asset is sold within 8 years or reserve is misutilized","Within 4 years from end of previous year in which sale took place or reserve is so misutilized"]
["155(4A)","Withdrawing investment allowance allowed under section 32A if—"]
[null,"(a) asset is sold/transferred within 8 years from end of previous year in which it was acquired","Within 4 years from end of previous year in which sale/transfer took place"]
[null,"(b) investment allowance reserve is not utilised for acquiring new asset within 10 years of end of previous year in which asset was acquired","Within 4 years from end of said 10 years"]
[null,"(c) reserve is misutilised before expiry of 10 years of end of previous year in which asset was acquired","Within 4 years from end of previous year in which amount is so misutilised"]
["155(5A)","Withdrawing development allowance under section 33A if within 8 years land is sold or reserve is misutilised","Within 4 years from end of previous year in which sale took place or reserve is so misutilised"]
["155(5B)","Recomputing total income where weighted deduction in respect of expenditure on scientific research under section 35(2B) is deemed to have been wrongly allowed","Within 4 years from end of previous year in which period allowed for completion of scientific research programme has expired"]
["155(7)","Recomputing distributable income and additional tax liability under section 104","Within 4 years from end of financial year in which final order was passed"]
["155(7B)","Recomputing deemed capital gains under section 47A","Within 4 years from end of previous year in which capital asset is converted into stock-in-trade or in which parent company/holding company ceases to have 100 per cent shareholding in subsidiary company"]
["155(10A)","Amending order of assessment so as to exclude unadjusted amount of capital gain on long-term capital asset not chargeable under section 54E(1)","Within 4 years from end of financial year in which original assessment is made"]
["155(11)","Amending order of assessment to exclude capital gain not chargeable under section 54H","Within 4 years from end of previous year in which compensation was received"]
["155(11A)","Amending order of assessment so as to allow deduction under section 10A, 10B or 10BA in respect of income received in or brought into India","Within 4 years from end of previous year in which such income is received in, or brought into, India"]
["155(12)","Amending order of assessment to allow deduction under section 80-O","Within 4 years from end of previous year in which income is received or brought into India ; however, the period from 1-4-1988 to 30-9-1991 shall be excluded"]
["155(13)","Amending order of assessment so as to allow deduction u/s 80HHB, 80HHC, 80HHD, 80HHE, 80-O, 80R, 80RR or 80RRA in respect of convertible foreign exchange earnings not brought into India initially but received or brought into India subsequently","Within 4 years from the end of the previous year in which such income is so received in, or brought into India"]
["155(14)","Amending order of assessment/intimation under section 143(1) to give credit for tax deducted/collected not given earlier on ground that tax deduction/collection certificate was not filed with return","Relevant tax deduction/collection certificate should be produced before Assessing Officer within 2 years from the end of assessment year in which income is assessable."]
["155(14A)","Amending assessment order or intimation or deemed intimation so as to give foreign tax credit under section 90/90A/91 (earlier it was not given because the quantum of foreign tax was disputed)","Within 6 months from the end of the month in which dispute is settled (applicable from the April 1, 2018)"]
["155(15)","Amending order of assessment so as to compute capital gain by taking the full value of consideration to be the value adopted/assessed by stamp duty authorities (section 50C) as revised in appeal/revision/reference","Within 4 years from the end of the previous year in which the order revising the value was passed in that appeal/revision/reference"]
["155(16)","Amending order of assessment so as to compute capital gain on compulsory acquisition, etc., by taking the full value of consideration to be the compensation/consideration as reduced by any court, tribunal or other authority","Within 4 years from the end of the previous year in which order reducing compensation was passed"]
["155(17)","Amending order of assessment so as to withdraw deduction under section 80RRB allowed earlier where by a subsequent order of the Controller/High Court the patent is revoked or the name of the assessee is excluded from the patents register as patentee in respect of that patent","Within 4 years from the end of the previous year in which order of Controller/High Court was passed"]
["158AA(1) (w.e.f. 01.06.2015)","Direction by Principal Commissioner or Commissioner to assessing officer to make an application to the ITAT if any question of law arising in the case of an assessee for any assessment year is identical with a question of law arising in his case for another assessment year which is pending before the Supreme Court.","Within 60 days from the date of receipt of order of the Commissioner (Appeals)."]
["158AA(4) (w.e.f. 01.06.2015)","Direction by Principal Commissioner or Commissioner to Assessing officer to file an appeal to ITAT if order of CIT(A) is not in conformity with order of the Supreme Court which decided on the question of law in the other case in favour of revenue","Within 60 days from the date of communication of order of the Supreme Court"]
["158BE(1)","Passing order under section 158BC","Within 1 year from the end of the month in which the last of the authorisations for search u/s 132 or for requisition u/s 132A was executed where the search or requisition took place before 1-1-1997. In a case where the search or requisition takes place on or after 1-1-1997 the period allowed is 2 years from the end of the relevant month."]
["158BE(2)","Completion of block assessment in the case of other person referred to in section 158BD","One year from the end of the month in which the notice under Chapter XIV-B was served on such other personwhere search or requisition takes place before 1-1-1997. In a case where the search or requisition takes place on or after 1-1-1997 the period allowed is 2 years from the end of the relevant month."]
["158BFA(3)","Passing order imposing penalty under section 158BFA(2)","In a case where the assessment is the subject-matter of an appeal to the Commissioner (Appeals) under section 246 or section 246A or an appeal to the Appellate Tribunal under section 253, after the expiry of the financial year in which the proceedings, in the course of which action for the imposition of penalty has been initiated, are completed, or six months from the end of the month in which the order of the Commissioner (Appeals) or, as the case may be, the Appellate Tribunal is received by the Principal Chief Commissioner/Principal Commissioner/Chief Commissioner or Commissioner, whichever period expires later."]
[null,null,"In a case where the assessment is the subject-matter of revision under section 263, after the expiry of six months from the end of the month in which such order of revision is passed."]
[null,null,"In any case other than those mentioned above, after the expiry of the financial year in which the proceedings, in the course of which action for the imposition of penalty has been initiated, are completed, or six months from the end of the month in which action for imposition of penalty is initiated, whichever period expires later."]
["160(1), Explanation 1","Filing declaration by trustee(s) for converting 'oral trust' into 'trust declared by a duly executed instrument in writing'","Within 3 months from date of declaration of 'oral trust'"]
["172(3)","Return of full amount paid or payable to non-resident owner or charterer of ship towards passenger fares, freight, etc., to be furnished by master of ship to Assessing Officer","Before departure of ship from any port in India, or within 30 days thereafter if permitted by Assessing Officer"]
["172(4A)","Passing order, assessing income and determining tax payable thereon under section 172(4).","Within 9 months from end of financial year in which return under section 172(3) is furnished (by 31-12-2008 where return is furnished before 1-4-2007)"]
["172(7)","Submission of claim by owner or charterer of ship that assessment be made and tax payable by him be determined in accordance with other provisions of the Act","Before expiry of assessment year relevant to previous year in which ship has departed from Indian port"]
["176(3)","Giving notice of discontinuance of business/profession to Assessing Officer","Within 15 days of discontinuance"]
["178(1)","Giving notice of appointment as liquidator to Assessing Officer","Within 30 days of appointment"]
["178(2)","Notifying liquidator as to amount of tax payable by company","Within 3 months from date on which Assessing Officer receives notice of appointment of liquidator"]
[184,"Filing certified copy of partnership deed","Along with return of income of the firm"]
[192,"Filing return of deduction of tax from contributions paid by the trustees of an approved superannuation fund","Within 2 months from end of financial year"]
["194C(7)","Person responsible for paying/ crediting any sum to contractor during course of business of plying, hiring or leasing goods carriages to furnish prescribed particulars to prescribed income-tax authority","Within such time as may be prescribed"]
["197A(2)","Uploading of declaration received by Deductor in Form No. 15G/15H from deductee on the e-filing site (www.incometaxindiaefiling.gov.in)","15 days from the end of first, second and third quarter"]
["",null,"30 days from the end of fourth quarter."]
["200(1)","Paying tax deducted at source under sections 192 to 196D","Within time limit as prescribed under rule 30"]
["200(2A)","In case of an office of the Government, where TDS has been paid to the credit of the Central Government without the production of a challan, the Pay and Accounts Officer, etc., shall deliver or cause to be delivered to the prescribed income-tax authority, or to the person authorised by such authority, a statement in such form, verified in such manner, setting forth such particulars as may be prescribed.","Within such time as may be prescribed."]
["200(3)","Preparation and filing of prescribed statements of tax deducted for periods ending on June 30, September 30, December 31 and March 31","On or before 31st July, 31st October, 31st January of the financial year in respect of quarter ending 30th June, 30th September and 31st December respectively and in respect of quarter ending 31st March, on or before 31st May of the financial year immediately following the financial year in which deduction is made"]
[null,null,"Within thirty days from end of month in which deduction is made under section 194-IA or 194-IB"]
["200A","Intimation under section 200A(1)","Within one year from end of financial year in which statement is filed"]
["201(3)","Order deeming a person to be an assessee in default for failure to deduct whole or any part of tax from a person resident in India","Within 7 years from the end of the financial year in which payment is made or credit is given or 2 years from the end of the financial year in which the correction statement is delivered, whichever is later."]
[203,"Issuance of certificate of tax deducted at source","Form No. 16 : By 15th June of the financial year immediately following the financial year in which income was paid and tax deducted."]
[null,null,"Form No. 16A: On or before 15th August, 30th November, 30th February of the financial year in respect of quarters ending 30th June, 30th September & 31st December respectively of the financial year. For quarter ending 31st March, on or before 15th June of the financial year immediately following the financial year in which deduction is made"]
[null,null,"Form No. 16B (Section 194-IA) : Within 15 days from the due date for furnishing challan cum statement in Form No. 26QB (i.e. within 30 days from the end of month in which deduction is made)"]
[null,null,"Form No. 16C (Section 194-IB): Within 15 days from the due date for furnishing challan cum statement in Form No. 26QC (i.e. within 30 days from the end of month in which deduction is made)"]
["203A","Payer to apply to Assessing Officer for allotment of Tax Deduction and Collection Account Number","Within one month from the end of the month in which tax was deducted or collected, as the case may be"]
["203AA","Issuance of TDS Certificate within the prescribed time after the end of the financial year beginning on or after 1-4-2008 by the prescribed income-tax authority or person authorised by such authority.","31st July following financial year during which taxes were deducted or paid (Form No. 26AS)"]
["206(4)","Rectifying defect in return filed under section 206(2)","Within 15 days from the date of intimation of the defect by Assessing Officer or extended time"]
["206A(1)","Furnishing of prescribed statement in respect of payment of interest to residents without TDS by banking company, co-operative society or public company referred to in proviso to section 194A(3)(i)","On or before 31st July, 31st October, 31st January and 30th June following res-pective quarter of financial year"]
["206A(2)","Furnishing of prescribed statement by persons notified by Central Government","Within such time as may be prescribed."]
["206C(3)","Payment of tax collected from the respective buyers of specified goods under section 206C(1) to the credit of Central Government or as the Board directs","Within time limit as prescribed in rule"]
["206C(3) (proviso)","Preparation and filing of prescribed statements of tax collected for periods ending on June 30, September 30, December 31 and March 31","On or before 15th July, 15th October, 15th January in res-pect of first three quarters of the financial year. In respect of quarter ending 31st March, on or before 15th May of the financial year immediately following the financial year in which collection is made (Form No. 27EQ)"]
["206C(3A)","In case of an office of the Government, where TCS has been paid to the credit of the Central Government without the production of a challan, the Pay and Accounts Officer, etc., shall deliver or cause to be delivered to the prescribed income-tax authority, or to the person authorised by such authority, a statement in such form, verified in such manner, setting forth such particulars as may be prescribed.","Within such time as may be prescribed."]
["206C(5)","Person collecting tax under section 206C(1) from respective buyers to give them a certificate in Form No. 27D about the amount and rate of tax collected, etc.","On or before 30th July, 30th October, 30th January of the financial year in respect of the quarter ending 30th June, 30th September and 31st December of the financial year. For quarter ending 31st March, on or before 30th May of the financial year immediately following the financial year in which collection is made"]
["206C(5) (2nd proviso)","Prescribed income-tax authority or person authorised by such authority to prepare and deliver to buyer/licensee/lessee, a statement in the prescribed form specifying amount of tax collected or paid after the end of each financial year beginning on or after 1-4-2008","31st July following the financial year during which taxes were collected or paid (Form No. 26AS)"]
["206C(5D)","Rectifying defect in return filed","Within 15 days from the date of intimation of the defect by Assessing Officer or extended time"]
["206CB ","Intimation under ","section 206CB(1), i.e., intimation regarding processing of TCS statement"]
[null,"Within 1 year from end of financial year in which statement is filed.(effective from 1/6/2015)"]
["211(1)","Payment of advance tax in specified installments:"]
[null,"(a) In case of all the assessees (other than the eligible assessees as referred to in section 44AD):"]
[null,"(i) At least 15 per cent","On or before 15th June"]
[null,"(ii) At least 45 per cent","On or before 15th September"]
[null,"(iii) At least 75 per cent","On or before 15th December"]
[null,"(iv) At least 100 per cent","On or before 15th March"]
[null,"(b) In case of eligible assessee as referred to in section 44AD and section 44ADA:"]
[null,"100 per cent","On or before 15th March"]
[null,"Note: Any advance tax paid on or before 31st day of March shall also be treated as paid during the same financial year."]
[null,"[Inserted by the Finance Act, 2016 w.e.f. 1-6-2016]"]
["211(2)","Payment of the appropriate part or whole amount of advance tax as demanded under section 210(3) and (4) after the due dates of instalment","On or before each date specified in section 211(1) falling after date of service of demand notice"]
["220(1)","Payment of amount other than advance tax in response to notice under section 156","Within 30 days of service of demand notice or within date extended on request or within shorter period, specified in revenue's interest"]
["220(2A)","Under accepting/rejecting the application of assessee for waiver of interest payable under 220(2)","Within 12 months from the end of the month in which the application is received [Applicable from 01-06-2016]"]
["239(2)(c)","Making claim for refund w.e.f. 1/9/2019 refund can be claimed only by furnishing return under section 139.","Before the end of relevant assessment year"]
["245C(1)","Application for settlement of case to Settlement Commission","At any stage during the pendency of a case before the Assessing Officer"]
["245C(1E)","Application for settlement before Settlement Commission under sub-section (1) where books of account, documents, etc., have been seized","Not before 120 days of seizure"]
["245D(1)","Rejecting/allowing the application for settlement","Within 7 days, notice shall be issued to the applicant to justify admission of his application; within 14 days from the receipt of application, the order pertaining to rejecting/allowing the application shall be made"]
["245D(2B)","Calling report by the Settlement Commission from Principal Commissioner/Commissioner","Within 30 days from the date of receipt of application"]
["245D(2B)","Submission of report by the Principal Commissioner/Commissioner to Settlement Commission","Within 30 days from the date of communication from the Settlement Commission"]
["245D(2C)","Declaring application as invalid by the Settlement Commission","Within 15 days from the date of receipt of report from the Principal Commissioner/Commissioner"]
["245D(3)","Furnishing a report by the Principal Commissioner/Commissioner to the Settlement Commission in the matters covered by the application","Within 90 days from the date of receipt of communication from the Settlement Commission"]
["245D(4A)","Passing order of settlement","Within 18 months from the end of the month in which the application was made, if application is made on or after 1-6-2010"]
["245D(6B)","Passing of order by the Settlement Commission to amend an order passed by it in order to rectify any mistake apparent from records.","a) Within 6 months from end of the month in which order was passed; or"]
[null,null,"b) Within 6 months from end of the month in which an application for rectification has been made by the Principal Commissioner or the Commissioner or the applicant, as the case may be."]
[null,null,"No application for rectification shall be made by the Principal Commissioner or the Commissioner or the applicant after the expiry of 6 months from the end of the month in which an order is passed by the Settlement Commission"]
["245D(7)","Completion of proceedings where settlement becomes void as provided in section 245D(6)","Within 2 years from the end of the financial year in which the settlement becomes void"]
["245E, proviso","Reopening of completed proceedings by Settlement Commission if an application is made before 1-6-2007","Reopening of proceeding is not possible where period between end of assessment year to which proceeding relates and the date of application for settlement under section 245C exceeds 9 years"]
["245Q(3)","Withdrawing application for advance ruling","Within 30 days from date of application"]
["245M","Withdrawal of pending application filed before Income tax Settlement Commission","Within 3 months from date of commencement of Finance Act, 2021"]
["245R(6)","Pronouncement of advance ruling by authority","Within 6 months of receipt of application"]
["249(2)/(3)","Filing appeal to Commissioner (Appeals)—"]
[null,"(a) relating to tax deducted at source under section 195(1)","Within 30 days from date of payment of tax or within extended time"]
[null,"(b) relating to any assessment/ penalty","Within 30 days from date of service of demand notice or within extended time"]
[null,"(c) in any other case","Within 30 days from date of communication of order or within extended time"]
["250(6A)","Disposal of appeal by Commissioner (Appeals)","One year from end of financial year in which appeal is filed (where it is possible)"]
["253(3)/(5)","Filing appeal to Tribunal","Within 60 days from date on which order sought to be appealed against is communicated or within extended time [30 days in case of appeal against order u/s 158BC(c), in respect of search initiated u/s 132 or requisition made u/s 132A, after 30-6-1995, but before 1-1-1997]"]
["253(3A)","Filing appeal by Principal Commissioner/Commissioner to Tribunal if he objects to any direction issued by Dispute Resolution Panel","Within 60 days of the date on which the order sought to be appealed against is passed by the Assessing Officer in pursuance of directions of the Dispute Resolution Panel"]
["253(4)/(5)","Filing memo of cross-objections to Tribunal","Within 30 days of receipt of notice of filing appeal or within extended time"]
["254(2)","Rectification of apparent mistake by Tribunal","Within 6 months from the end of the month in which the order was passed"]
[null,"[Inserted by the Finance Act, 2016 w.e.f. 1-6-2016]"]
["254(2A)","Disposal of appeal by Appellate Tribunal filed under sub-section (1)/(2) of section 253","4 years from end of financial year in which appeal is filed (where it is possible)."]
[null,null,"Where an order of stay is made in proceedings relating to appeal filed under section 253(1), Tribunal shall dispose of appeal within 180 days from date of such order or within extended time not exceeding 365 days including original period of 180 days, failing which stay order shall stand vacated; this will be so even if delay in disposing of the appeal is not attributable to assessee."]
["256(1)","(i) Filing application to Tribunal requiring it to refer to High Court any question of law","Within 60 days of service of Tribunal's order under section 254 or within extended period not exceeding 30 days"]
[null,"(ii) Drawing up statement of case and referring it to High Court by Tribunal","Within 120 days of receipt of application"]
["256(2)","Filing application to High Court if Tribunal refuses to state case","Within 6 months from date of service of notice of refusal to state case"]
["256(3)","Application by assessee for claiming refund of fee after Tribunal's refusal to state case","Within 30 days from date of receipt of refusal notice"]
["260A","Filing appeal to High Court against order of Tribunal","Within 120 days of date of communication of order5"]
["263(2)","Revising orders prejudicial to revenue by Principal Commissioner/Commissioner","Within 2 years from end of financial year in which order sought to be revised was passed"]
["263(3)","Revision by Principal Commissioner/Commissioner of orders passed pursuant to any finding or direction by Tribunal, National Tax Tribunal, High Court or Supreme Court","No time limit"]
["264(2)","Revision of orders by Principal Commissioner/Commissioner on his own motion (not prejudicial to assessee)","Within 1 year of order sought to be revised"]
["264(3)","Filing revision petition to Principal Commissioner/Commissioner (order not to be prejudicial to assessee)","Within 1 year from date of communication of order sought to be revised or date of his knowledge in respect thereof or within extended time"]
["264(6)","Passing order on revision application made by assessee on or after 1-10-1998","Within 1 year from the end of the financial year in which application is made"]
["270AA(2)","Application to the Assessing Officer to grant immunity for imposition of penalty under section 270A and initiation of proceedings under section 270A section 276C/276CC","Within one month from the end of the month in which such order is received (applicable from April 1, 2017)"]
["270AA(4)","Passing an order by the Assessing Officer granting immunity from passing of penalty, etc., under 270AA(3)","Within one month from the end of the month in which application under section 270AA(1) is received (applicable from April 1, 2017)"]
["271GB(4)(b)","Failure to inform the prescribed authority and furnish correct report to avoid penalty under section 271GB(4)","Within 15 days of discovery of inaccuracy (applicable from the assessment year 2017-18)"]
["273A(4A)","Passing order under 273A(4) accepting/rejecting assessee's application (in full or part) to reduce or waive penalty","Within 12 months from the end of the month in which such application is received by Principal CIT/CIT (such order can be passed on or before May 31, 2017 in case of application pending as on June 1, 2016)"]
["273AA(3A)","Passing order by Principal CIT/CIT accepting/rejecting assessee's application (in full or part) to grant immunity from penalty","Within 12 months from the end of the month in which such application is received by Principal CIT/CIT (such order can be passed on or before May 31, 2017 in case of application pending as on June 1, 2016)"]
[275,"Imposing penalties under Chapter XXI :"]
[null,"(a) in a case where appeal is filed to Commissioner (Appeals)/Tribunal","Before the expiry of financial year in which proceedings which give rise to penalty proceedings are completed, or within 6 months from end of month in which the order of Commissioner (Appeals)/Tribunal is received by the Principal Chief Commissioner/Principal Commissioner/Chief Commissioner/Commissioner, whichever period expires later."]
[null,null,"However, where order is in appeal before Commissioner (Appeals) who passes appellate order on or after 1-6-2003, order imposing penalty shall be passed before expiry of financial year in which the proceedings, in the course of which action for imposition of penalty has been initiated, are completed, or within one year from the end of the financial year in which the order of the Commissioner (Appeals) is received by the Principal Chief Commissioner/Principal Commissioner/Chief Commissioner/Commissioner, whichever is later."]
[null,"(b) in a case where relevant assessment or other order is subject- matter of revision under section 263 (or section 264)","Within 6 months from the end of month in which revision order is passed"]
[null,"(c) in any other case","Before expiry of financial year in which proceedings (in course of which action for imposition of penalty has been initiated) are completed, or within 6 months from end of month in which penal action is initiated, whichever is later"]
["275(1A)","Imposing/enhancing/reducing/cancelling penalty or dropping penalty proceedings on the basis of revised assessment after giving effect to appellate/court/revision order in a case where relevant order is subject matter of appeal to Commissioner (Appeals)/Tribunal/High Court/Supreme Court or revision and an order imposing or enhancing or reducing or cancelling penalty or dropping proceedings for imposition of penalty is passed before the order of the Commissioner (Appeals)/Tribunal/High Court/Supreme Court is received by the Principal Chief Commissioner/Chief Commissioner/Principal Commissioner/Commissioner or order of revision is passed","Within 6 months from end of the month in which order of Commissioner (Appeals)/Tribunal/ High Court/Supreme Court is received by the Principal Chief Commissioner/Principal Commissioner/Chief Commissioner/Commissioner or order of revision is passed"]
["281B(2)","Provisional attachment of assets of assessee","Attachment shall cease to have effect after expiry of six months (extendable upto 2 years or 60 days after date of order of assessment or reassessment, whichever is later) from date of order"]
["281B(4)","Submitting report by Valuation Officer to determine fair value of property provisionally attached by AO.","Within a period of 30 days from the date of receipt of such reference"]
[null,"[Inserted by the Finance Act, 2016 w.e.f. 1-6-2016]"]
["281B(5)","An order revoking the provisional attachment of property on furnishing of Bank Guarantee.","  - Within 45 days from the date of receipt of the bank guarantee, where a reference to the Valuation Officer has been made or"]
[null,"(subject to conditions)","  -  Within 15 days from the date of receipt of bank guarantee in any other case."]
[null,"[Inserted by the Finance Act, 2016 w.e.f. 1-6-2016]"]
["281B(7)","Invoking Bank Guarantee by AO if the assessee fails to renew the guarantee or fails to furnish a new Guarantee","15 days before the expiry of the Guarantee."]
[null,"[Inserted by the Finance Act, 2016 w.e.f. 1-6-2016]"]
[285,"Preparation and delivery of statement in prescribed form containing prescribed particulars by non-resident having liaison office in India set up in accordance with guidelines issued by RBI under FEMA, 1999","Within 60 days from end of the financial year"]
["285A","Section 285A provides for reporting by an Indian concern if following two conditions are satisfied:","Within such time as may be prescribed."]
[null,"a) Shares or interest in a foreign company or entity derive substantial value, directly or indirectly, from assets located in India; and"]
[null,"b) Such foreign company or entity holds such assets in India through or in such Indian concern."]
[null,"In this case, the Indian entity shall furnish information relating to the off-shore transaction having the effect of directly or indirectly modifying its ownership structure or control, to the prescribed income-tax authority in such manner, as may be prescribed."]
["285B","Furnishing of statement by film producers","Within 30 days from end of financial year or within 30 days from date of completion of film, whichever is earlier"]
["285BA","Filing of Statement of financial transaction","On or before 31st May immediately following financial year in which transaction is registered or recorded"]
["285BA(4)","Rectifying defect in return filed under section 285BA as required by prescribed income-tax authority","Within 1 month (or such extended time as may be allowed on application) from date of intimation of defect"]
["285BA(5)","Furnishing of return under section 285BA in response to notice from prescribed income-tax authority by person who has failed to furnish return within time","Within period not exceeding 60 days from date of service of notice."]
["286(2)","Furnishing a report for every reporting accounting year by a parent entity or the alternate reporting entity, resident in India, to prescribed authority in respect of the international group of which it is a constituent","On or before the due date of submission of return of income under section 139(1) (applicable from the assessment year 2017-18)"]
["286(6)","Producing information/document to the prescribed authority for the purpose of determining accuracy of report furnished by any reporting entity","Within 30 days of receipt of notice (prescribed authority on an application made by reporting entity may extend the period of 30 days by further period not exceeding 30 days)(applicable from the assessment year 2017-18)"]

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["Tax Information (F.Year 2021-22)",null,null,"Home"]
[]
["Penalties (F.Y. 2021-22)"]
["Section","Nature of default","Penalty leviable","Remarks"]
["140A(3)","Failure to pay wholly or partly—","Such amount as Assessing Officer may impose but not exceeding tax in arrears","under section 140A(1)"]
[null,"(a) self-assessment tax, or"]
[null,"(b) interest and fee, or"]
[null,"(c) both"]
["158BFA(2)","Determination of undisclosed income of block period","Minimum : 100 % of tax leviable in respect of undisclosed income"]
[null,null,"Maximum : 300 % of tax leviable in respect of undisclosed income."]
["221(1)","Default in making payment of tax","Such amount as Assessing Officer may impose but not exceeding amount of tax in arrears"]
["234E","Failure to file statement within time prescribed in section 200(3) or in proviso to section 206C(3)","Rs. 200 for every day during which failure continues but not exceeding tax deductible/collectible"]
["234F","Default in furnishing return of income within time prescribed in section 139(1)ab","Rs. 5,000 if return is furnished after due date specified under section 139(1). ","However if the total income of the person does not exceed Rs. 5 lakhs then Rs. 1,000 shall be the late filing fees."]
["234G","Fee for default in submission of statement/certificate prescribed ","Rs. 200 per day","under section 35/ Section 80G"]
["234H","Fee for default in intimating the Aadhaar Number","Maximum of Rs. 1,000"]
["270A(1)","Under-reporting and misreporting of income","A sum equal to 50% of the amount of tax payable on under-reported income.","However, if under-reported income is in consequence of any misreporting thereof by any person, the penalty shall be equal to 200% of the amount of tax payable on under-reported income"]
["271(1)(b)","Failure to comply with a notice under section 115WD(2)/115WE(2)/142(1) or section 143(2) or failure to comply with a direction under section 142(2A)","Fixed at Rs. 10,000 for each failure.","Note:- However, the above penalty shall not be levied to and in relation to any assessment for the A.Y commencing on or after the 1st day of April, 2017."]
["271(4)","Distribution of profits by registered firm otherwise than in accordance with partnership deed and as a result of which partner has returned income below the real income","Not exceeding 150 % of difference between tax on partner's income assessed and tax on income returned, in addition to tax payable","Note:- However, the above penalty shall not be levied to and in relation to any assessment for the A.Y commencing on or after the 1st day of April, 2017."]
["271A","Failure to keep, maintain, or retain books of account, documents, etc., as required under section 44AA","Rs. 25,000"]
["271AA(1)","(1) Failure to keep and maintain information and documents required by section 92D(1) or 92D(2)","2% of value of each international transaction/or specified domestic transaction entered into"]
[null,"(2) Failure to report such transaction"]
[null,"(3) Maintaining or furnishing incorrect information or document"]
["271AA(2)","Failure to furnish information and document as required under Section 92D(4)","Rs. 5,00,000/-"]
["271AAA","Where search has been initiated before 1-7-2012 and undisclosed income found","10% of undisclosed income"]
["271AAB(1)","Where search has been initiated on or after 1-7-2012 but before 15-12-2016 and undisclosed income found","(a) 10% of undisclosed income of the specified previous year if assessee admits the undisclosed income; substantiates the manner in which it was derived; and on or before the specified date pays the tax, together with interest thereon and furnishes the return of income for the specified previous year declaring such undisclosed income"]
[null,null,"(b) 20% of undisclosed income of the specified previous year if assessee does not admit the undisclosed income, and on or before the specified date declare such income in the return of income furnished for the specified previous year and pays the tax, together with interest thereon;"]
[null,null,"(c) 60% of undisclosed income of the specified previous year if it is not covered by (a) or (b) above"]
["271AAB(1A)","Where search has been initiated on or after 15-12-2016 and undisclosed income found","(a) 30% of undisclosed income of the specified previous year if assessee admits the undisclosed income; substantiates the manner in which it was derived; and on or before the specified date pays the tax, together with interest thereon and furnishes the return of income for the specified previous year declaring such undisclosed income"]
[null,null,"(b) 60% of undisclosed income of the specified previous year in any other case."]
["271AAC","Income determined by Assessing Officer includes any income referred to in section 68, section 69, section 69A, section 69B, section 69C or section 69D for any previous year. ","10% of tax payable under section 115BBE.","[if such income is not included by assessee in his return or tax in accordance with section 115BBE has not been paid]"]
["271AAD","Penalty, if during any proceedings under the Act, it is found that in the books of accounts maintained by assessee, there is:","100% of such false entries or omitted entry."]
[null,"a) A false entry; or"]
[null,"b) Any entry relevant for computation of total income of such person has been omitted to evade tax liability."]
["271B","Failure to get accounts audited or furnish a report of audit as required under section 44AB","One-half % of total sales, turnover or gross receipts, etc., or Rs. 1,50,000, which-ever is less"]
["271BA","Failure to furnish a report from an accountant as required by section 92E","Rs. 1,00,000"]
["271BB","Failure to subscribe any amount to units issued under scheme referred to in section 88A(1)","20 % of such amount"]
["271C","Failure to deduct tax at source, wholly or partly, under sections 192 to 196D (Chapter XVII-B) or failure to pay wholly or partly tax u/s 115-O(2) or second proviso to section 194B","Amount equal to tax not deducted or paid"]
["271CA","Failure to collect tax at source as required under Chapter XVII-BB","Amount equal to tax not collected"]
["271D","Taking or accepting any loan or deposit or specified sum in contravention of the provisions of Section 269SS.","Amount equal to loan or deposit or specified sum so taken or accepted","\"Specified sum\" means any sum of money receivable, whether as advance or otherwise, in relation to transfer of an immovable property, whether or not the transfer takes place."]
["271DA","Receiving an amount of Rs. 2 lakh or more from a person in a day [section 269ST]","Amount equal to such receipt"]
["271DB","Failure to provide facility for accepting payment through prescribed electronic modes of payment as referred to in section 269SU","Rs. 5,000 rupees for every day of default"]
["271E","Repayment of any loan or deposit or specified advance otherwise than in accordance with provision of Section 269T.","Amount equal to loan or deposit or specified advance so repaid","\"Specified advance\" means any sum of money in the nature of advance, by whatever name called, in relation to transfer of an immovable property, whether or not transfer takes place."]
["271FA1","Failure to furnish an annual information return as required under section 285BA(1)2","Rs. 500 per day of default"]
["271FAA","Furnishing of inaccurate information in statement of financial transaction or reportable account","Rs. 50,000"]
[null,"Failure to furnish annual information return within the per iod specified in notice u/s 285BA(5)","Rs. 1,000 per day of default"]
["271FAB","Section 9A provides that fund management activity carried out by an eligible offshore investment fund through an eligible fund manager acting on behalf of such fund shall not constitute business connection in India (subject to certain conditions).","Rs. 5,00,000","see note"]
[null,"Note-:The provision requires that eligible investment fund shall furnish within 90 days from the end of the financial year a statement, in respect of its activities in a financial year, in the prescribed form containing information relating to fulfilment of specified conditions and such other information or documents as may be prescribed. Penalty to be levied if investment fund failed to comply with the requirement."]
["271G3","Failure to furnish any information or document as required by section 92D(3)","2% of the value of the international transaction/specified domestic transaction for each failure"]
["271GA","Section 285A provides for reporting by an Indian concern if following two conditions are satisfied:","Penalty shall be:","In this case, the Indian entity shall furnish the prescribed information for the purpose of determination of any income accruing or arising in India under Section 9(1)(i)."]
[null,"a) Shares or interest in a foreign company or entity derive substantial value, directly or indirectly, from assets located in India; and","a) a sum equal to 2% of value of transaction in respect of which such failure has taken place, if such transaction had effect of, directly or indirectly, transferring right of management or control in relation to the Indian concern;"]
[null,"b) Such foreign company or entity holds such assets in India through or in such Indian concern.","b) a sum of Rs. 5,000 in any other case.","In case of any failure, the Indian concern shall be liable to pay penalty."]
["271GB(1)","Failure to furnish report under section 286(2)","Rs. 5,000 per day upto 30 days and Rs. 15,000 per day beyond 30 days"]
["271GB(2)","Failure to produce the information and documents within the period allowed under section 271GB(6)","Rs. 5,000 for every day during which the failure continues."]
["271GB(3)","Failure to furnish report or failure to produce information/documents under section 286 even after serving order under section 271GB(1) or 271GB(2)","Rs. 50,000 for every day for which such failure continues beginning from the date of serving such order."]
["271GB(4)","Failure to inform about inaccuracy in report furnish under section 286(2)","Rs. 5,00,000"]
[null,"Or furnishing of inaccurate information or document in response to notice issued under section 286(6)."]
["271H","Failure to deliver/cause to be delivered a statement within the time prescribed in section 200(3) or the proviso to section 206C(3), or furnishes incorrect information in the statement","W.e.f. 1-10-2014 Assessing Officer may direct payment of penalty. Penalty shall not be less than Rs. 10,000 but may extend to Rs. 1,00,000"," as amended with effect from 1-10-2014 provides that penalty shall be levied by Assessing Officer."]
["271K","Penalty of default in submission of statement/certificate prescribed under section 35/Section 80G","Rs. 10,000 to Rs. 1 lakh"]
["271-I","As per section 195(6) of the Act, any person responsible for paying to a non-resident or to a foreign company, any sum (whether or not chargeable to tax), shall furnish the information relating to such payment in Form 15CA and 15CB. Penalty shall be levied in case of any failure.","Rs. 1,00,000"]
["271J","Furnished incorrect information in any report or certificate by an accountant or a merchant banker or a registered valuer","Rs. 10,000 for each incorrect report or certificate"]
["272A(1)","Refusal or failure to :","Rs. 10,000 for each failure/default"]
[null,"(a) answer questions"]
[null,"(b) sign statement"]
[null,"(c) attend to give evidence or produce books of account, etc., in compliance with summons under section 131(1)"]
[null,"(d)  comply with notice u/s 142(1), 143(2) or failure to comply with direction issued u/s 142(2A)."]
["272A(2)","Failure to :"]
[null,"(a) furnish requisite information in respect of securities as required under section 94(6) ;","Rs. 10,000 for each failure/default. (In respect of penalty for failure, in relation to a declaration mentioned in section 197A, a certificate as required by section 203 and returns u/ss 206 and 206C and statements under Section 200(2A) or section 200(3) or proviso to section 206C(3) or section 206C(3A), penalty shall not exceed amount of tax deductible or collectible)"]
[null,"(b) give notice of discontinuance of business or profession as required under section 176(3) ;"]
[null,"(c) furnish in due time returns, statements or certificates, deliver de-claration, allow inspection, etc., ",null,"under sections 133, 134, 139(4A), 139(4C), 192(2C), 197A, 203, 206, 206C, 206C(1A) and 285B;"]
[null,"(d) deduct and pay tax under section 226(2)"]
[null,"(e) file a copy of the prescribed statement within the time specified in section 200(3) or the proviso to section 206C(3) (up to 1-7-2012)"]
[null,"(f) file the prescribed statement within the time specified in section 206A(1)"]
[null,"(g) Failure to deliver or cause to be delivered a statement under Section 200(2A) or Section 206C(3A) within prescribed time."]
[null,"     With effect from June 1, 2015, it is mandatory for an office of the Government, paying TDS or TCS, as the case may be, without production of a challan, to deliver a statement in the prescribed form and manner to the prescribed authority."]
["272AA(1)","Failure to comply with section 133B","Not exceeding Rs. 1,000"]
["272B","Failure to comply with provisions relating to PAN or Aadhaar as referred to in section 139A/139A(5)(c)/(5A)/(5C)","Rs. 10,000 for each default"]
["272BB(1)","Failure to comply with section 203A","Rs. 10,000 for each failure/default"]
["272BB(1A)","Quoting false tax deduction account number/tax collection account number/tax deduction and collection account number in challans/certificates/statements/documents referred to in section 203A(2)","Rs. 10,000"]
["Note : No penalty is imposable for any failure under sections 271(1)(b), 271A, 271AA, 271B, 271BA, 271BB, 271C, 271CA, 271D, 271E, 271F,  271FA,  271FAB, 271FB,  271G, 271GA, 271GB, 271H, 271-I, 272A(1)(c) or (d), 272A(2), 272AA(1), 272B, 272BB(1), 272BB(1A), 272BBB(1), 273(1)(b), 273(2)(b) and 273(2)(c) if the person or assessee proves that there was reasonable cause for such failure (section 273B)."]
["Section 273AA provides that a person may make application to the Principal Commissioner/Commissioner for granting immunity from penalty, if (a) he has made an application for settlement under section 245C and the proceedings for settlement have abated; and (b) penalty proceeding have been initiated under this Act. The application shall not be made after the imposition of penalty after abatement."]
["OFFENCES AND PROSECUTIONS (F.Year 2021-22)"]
["Section","Nature of default","Punishment (rigorous imprisonment)","Fine"]
["275A","Contravention of order made under section 132(1) (Second Proviso) or 132(3) in case of search and seizure","Up to 2 years","No limit"]
["275B","Failure to afford necessary facility to authorised officer to inspect books of account or other documents as required under section 132(1)(iib)","Up to 2 years","No limit"]
[276,"Removal, concealment, transfer or delivery of property to thwart tax recovery","Up to 2 years","No limit"]
["276A","Failure to comply with provisions of section 178(1) and (3) re : company in liquidation","6 months to 2 years","—"]
["276AB","Failure to comply with provisions of sections 269UC, 269UE and 269UL re : purchase of properties by Government (Non-operative with effect from 1-7-2002.)","6 months to 2 years","No limit"]
["276B","Failure to pay to credit of Central Government (i) tax deducted at source under Chapter XVII-B (non-cognizable offence under section 279A), or (ii) tax payable u/s 115-O(2) or second proviso to section 194B","3 months to 7 years","No limit"]
["276BB","Failure to pay the tax collected under the provisions of section 206C","3 months to 7 years","No limit"]
["276C(1)","Wilful attempt to evade tax, penalty or interest or under-reporting of Income (non-cognizable offence under section 279A)—"]
[null,"(a) where tax sought to be evaded exceeds Rs. 1 lakh (Rs. 25 lakh w.e.f. 1-7-2012)","6 months to 7 years","No limit"]
[null,"(b) in other cases","3 months to 3 years (2 years w.e.f. 1-7-2012)","No limit"]
["276C(2)","Wilful attempt to evade payment of any tax, penalty or interest (non-cognizable offence under section 279A)","3 months to 3 years (2 years w.e.f. 1-7-2012)","No limit"]
["276CC","Wilful failure to furnish returns of fringe benefits under section 115WD/115WH or return of income under section 139(1) or in response to notice under section 142(1)(i) or section 148 or section 153A (non-cognizable offence under section 279A)—"]
[null,"(a) where tax sought to be evaded exceeds Rs. 1 lakh (Rs. 25 lakh w.e.f. 1-7-2012)","6 months to 7 years","No limit"]
[null,"(b) in other cases","3 months to 3 years (2 years w.e.f. 1-7-2012)","No limit"]
[null,"Note : *** A person shall not be liable to be prosecuted under this section if he furnishes the return before expiry of assessment year or the tax payable by such person, not being a company, as reduced by the advance tax self-assessment tax paid before expiry of the assessment year, TDS and TCS, does not exceed Rs. 10,000."]
["276CCC","Wilful failure to furnish in due time return of total income required to be furnished by notice u/s 158BC(a)","3 months to 3 years","No limit"]
["276D","Wilful failure to produce accounts and documents under section 142(1) or to comply with a notice under section 142(2A)","Up to 1 year","Rs. 4 to Rs. 10 for every day of default (No limit w.e.f. 1-10-2014.)"]
[null,"With effect from October 1, 2014, if a person wilfully fails to produce accounts and documents as stated or wilfully fails to comply with the direction given, he shall be punishable with rigorous imprisonment for a term which may extend to one year and with fine (quantum of fine has not been specified)."]
[277,"False statement in verification or delivery of false account, etc. (non-cognizable offence under section 279A)"]
[null,"(a) where tax sought to be evaded exceeds Rs. 1 lakh (Rs. 25 lakh w.e.f. 1-7-2012)","6 months to 7 years","No limit"]
[null,"(b) in other cases","3 months to 3 years (2 years w.e.f. 1-7-2012)","No limit"]
["277A","Falsification of books of account or document, etc., to enable any other person to evade any tax, penalty or interest chargeable/leviable under the Act","3 months to 3 years (2 years w.e.f. 1-7-2012)","No limit"]
[278,"Abetment of false return, account, statement or declaration relating to any income or fringe benefits chargeable to tax (non-cognizable offence under section 279A)"]
[null,"(a) where tax, penalty or interest sought to be evaded exceeds Rs. 1 lakh (Rs. 25 lakh w.e.f. 1-7-2012)","6 months to 7 years","No limit"]
[null,"(b) in other cases","3 months to 3 years (2 years w.e.f. 1-7-2012)","No limit"]
["278A","Second and subsequent offences under section 276B, 276C(1), 276CC, 277 or 278","6 months to 7 years","No limit"]
["280(1)","Disclosure of particulars by public servants in contravention of section 138(2) [Prosecution to be instituted with previous sanction of Central Government under section 280(2)]","Up to 6 months (simple/rigorous)","No limit"]
["Notes :"]
[1," No person is punishable for any failure under section 276A, 276AB or 276B if he proves that there was reasonable cause for such failure (vide section 278AA)."]
["2. (a)"," Prosecution for offences under section 275A, section 275B, section 276, section 276A, section 276B, section 276BB, section 276C, section 276CC, section 276D, section 277, section 277A and section 278 to be instituted with previous sanction of Principal Director General/Principal Chief Commissioner/Principal Commissioner/Director General/Chief Commissioner/Commissioner, except where prosecution is at the instance of the Commissioner (Appeals) or the appropriate authority (vide section 279)."]
["(b) ","The offences under Chapter XXII can be compounded (either before or after the institution of proceedings) by Principal Director General/Director General or Principal Chief Commissioner/Chief Commissioner."]
[3," Where an offence under this Act has been committed by a person, being a company, and the punishment for such offence is imprisonment and fine, then, such company shall be punished with fine and every person, referred to in sub-section (1) of section 278B, or the director, manager, secretary or other officer of the company referred to in sub-section (2) of section 278B shall be liable to be proceeded against and punished in accordance with the provisions of this Act."]
[4,"With effect from 1-4-2008 under section 278AB a person may apply to the Principal Commissioner/Commissioner for granting immunity from prosecution, if he has applied for settlement under section 245C and the proceedings have abated under section 245HA. The application shall not be made after institution of prosecution proceedings after abatement."]

{"sheet":"TDS Rate_2122","index":13,"n_rows":98,"n_cols":11,"rows_kept":98,"cut":false,"hidden":false,"merged":[[74,1,74,6],[2,10,3,11],[36,0,37,0],[0,0,0,3],[2,0,3,0],[2,1,3,1],[2,2,3,2],[2,3,2,4],[17,0,18,0],[2,8,3,8],[11,0,13,0],[22,0,24,0],[28,0,31,0],[2,5,2,6],[2,7,3,7],[0,5,0,8],[40,0,42,0],[46,0,48,0],[51,0,52,0],[53,0,68,0],[73,0,73,8],[87,0,90,0],[87,1,87,6],[87,8,90,8],[88,1,88,6],[89,1,89,6],[90,1,90,6],[86,1,86,8],[75,1,75,6],[76,0,77,0],[76,1,77,6],[80,0,85,0],[80,1,82,6],[80,8,84,8],[83,1,84,6],[85,1,85,6],[76,8,77,8],[78,1,78,6],[79,1,79,6]]}
["TDS Rates (in %) for F.Year 2021-22",null,null,null,null,"Home"]
[]
["Section","Particulars","Threshold limit","1. In the case of a person other than a company",null,"2. In the case of a company-",null,"If No Pan or Invalid PAN (Rate)","Key Points",null,"Tax Information (F.Year 2021-22)"]
[null,null,null,"1.1 where the person is resident in India-","1.2 where the person is not resident in India*-","2.1 where the company is a domestic company-","2.2 where the company is not a domestic company*-"]
["192","Payment of salary","--","Normal Slab Rate","Normal Slab Rate","--","--",30,"Option  to  choose  between  new  and  existing  tax  slab regime for salaried employees"]
["192A"," Payment of accumulated balance of provident fund which is taxable in the hands of an employee.","Rs 50,000",10,10,"--","--",20,"--"]
["193"," Interest on securities",25000,10,"--",10,"--",20]
["194 ","Income by way of dividend","Rs 5,000",10,"--",10,"--",20,"(Dividend other than listed companies)"]
["194A ","Income by way of interest other than \"Interest on securities\"","Rs. 40,000",10,"--",10,"--",20,"(Rs 50,000 for Senior Citzens)"]
["194B"," Income by way of winnings from lotteries, crossword puzzles, card games and other games of any sort","Rs. 10,000",30,30,30,30,30,"--"]
["194BB ","Income by way of winnings from horse races","Rs. 10,000",30,30,30,30,null,"--"]
["194C"," Payment to contractor/sub-contractor","see note 1","--","--",null,"--",null,"--"]
[null,"(a) HUF/Individuals",null,1,"--",1,"--",20,"--"]
[null,"(b) Others",null,2,"--",2,"--",20,"--"]
["194D ","Insurance commission","Rs. 15,000",5,"--",10,"--",20,"--"]
["194DA"," Payment in respect of life insurance policy","Rs 1,00,000",5,"--",5,"--",20,"see note 2"]
["194E"," Payment to non-resident sportsmen/sports association","--","--",20,"--",20,20,"--"]
["194EE ","Payment in respect of deposit under National Savings scheme","Rs 2,500",10,10,10,"--",20,"--"]
[null,"Payment on account of repurchase of unit by Mutual\nFund or Unit Trust of India",null,20,20,20,"--",20]
["194F"," Payment on account of repurchase of unit by Mutual Fund or Unit Trust of India","--",20,20,20,"--",20,"--"]
[" 194G"," Commission, etc., on sale of lottery tickets","Rs 15,000",5,5,5,5,20,"--"]
[" 194H"," Commission or brokerage","Rs 15,000",5,"--",5,"--",20,"--"]
[" 194-I"," Rent",null,"--","--",null,"--",null,"--"]
[null,"(a) Plant & Machinery","Rs. 2,40,000",2,"--",2,"--",20,"--"]
[null,"(b) Land or building or furniture or fitting","Rs. 2,40,000",10,"--",10,"--",20,"--"]
[" 194-IA"," Payment on transfer of certain immovable property other than agricultural land","Rs. 50 lakh",1,"--",1,"--",20,"--"]
[" 194-IB ","Payment of rent by individual or HUF not liable to tax audit","Rs 50,000 (per month)",5,"--","--","--",20,"(Tenant has to deduct TDS)"]
[" 194-IC ","Payment of monetary consideration under Joint Development Agreements","--",10,"--",10,"--",20,"--"]
[" 194J"," Fees for professional or technical services:","Rs 30,000","--","--","--","--",null,"--"]
[null,"i)  sum paid or payable towards fees for technical services","--",2,"--",2,"--",20,"see note 4"]
[null,"ii)  sum paid or payable towards royalty in the nature of consideration for sale, distribution or exhibition of cinematographic films;","--",2,"--",2,"--",20,"--"]
[null,"iii)  Any other sum","--",10,"--",10,"--",20,"--"]
[" 194K"," Income in respect of units payable to resident person","--",10,"--",10,"--",20,"--"]
[" 194LA ","Payment of compensation on acquisition of certain immovable property","Rs 2,50,000",10,"--",10,"--",20,"--"]
["194LB","Payment of interest on infrastructure debt fund",null,null,5,null,5,20]
["194LBA(1)"," Business trust shall deduct tax while distributing, any interest received or receivable by it from a SPV or any income received from renting or leasing or letting out any real estate asset owned directly by it, to its unit holders.","--",10,"--",10,"--",20,"--"]
["194LBA(2)","Payment of the nature referred to in Section 10(23FC)(a)","--","--","--","--",5,20,"--"]
[null,"Payment of the nature referred to in Section 10(23FC)(b)","--","--",10,"--",10,20,"--"]
["194LBA(3)"," Payment of the nature referred to in section 10(23FCA) by business trust to unit holders","--","--",30,"--",40,20,"--"]
[" 194LBB"," Investment fund paying an income to a unit holder \n[other than income which is exempt under Section 10(23FBB)]","--",10,30,10,40,30,"--"]
[" 194LBC ","Income in respect of investment made in a securitisation trust (specified in Explanation  of  section115TCA)","--","--",30,10,40,30,"--"]
[null,"a) HUF/Individuals","--",25,"--",null,"--",30,"--"]
[null,"b) Others","--",30,"--",null,"--",30,"--"]
["194LC","Payment of interest by an Indian Company or a business trust in respect of money borrowed in foreign currency under a loan agreement or by way of issue of long-term bonds (including long-term infrastructure bond)","--","--","5 or 4*","--","5 or 4*",null,"see note 3"]
["194LD","Payment of interest on rupee denominated bond of an Indian Company or Government securities to a Foreign Institutional Investor or a Qualified Foreign Investor","--","--",5,"--",5,20,"--"]
[" 194M ","Payment of commission (not being insurance commission), brokerage, contractual fee, professional fee to a resident person by an Individual or a HUF who are not liable to deduct TDS under section 194C, 194H, or 194J.","--",5,"--",5,"--",20,"see note 5"]
[" 194N"," Cash withdrawal during the previous year from one or more account maintained by a person with a banking company, co-operative society engaged in business of banking or a post office:","--","--","--",null,"--",20,"see note 6"]
[null,"i) in excess of Rs. 1 crore","--",2,"--",2,"--",null,"--"]
[null,"ii) in excess of Rs. 20 lakhs*","--","2/5","--","2/5","--",null,"see note 1"]
[" 194-O ","Payment or credit of amount by the e-commerce operator to e-commerce participant","--",1,"--",1,"--",20,"--"]
[" 194P ","Deduction of tax by specified bank in case of senior citizen having age of 75 or more","--","Tax on total income as per rate in force","--","Tax on total income as per rate in force","--",null,"TDS on Senior Citizen above 75 Years (No ITR filing cases)"]
[" 194Q ","Payment to resident for purchase of goods of the aggregate value exceeding Rs. 50 lakhs","--",0.1,"--",0.1,"--",null,"TDS is deductible on sum exceeding Rs. 50 lakhs"]
[null,"Any Other Income","--",10,"--",10,"--",null,"--"]
[195,"Payment of any other sum to a Non-resident","--","--","--","--","--",null,"--"]
[null,"a) Income in respect of investment made by a Non-resident Indian Citizen","--","--",20,"--","--",null,"--"]
[null,"b) Income by way of long-term capital gains referred to in Section 115E in case of a Non-resident Indian Citizen","--","--",10,"--","--",null,"--"]
[null,"c) Income by way of long-term capital gains referred to in sub-clause (iii) of clause (c) of sub-Section (1) of Section 112","--","--",10,"--","--",null,"--"]
[null,"d) Income by way of long-term capital gains as referred to in Section 112A","--","--",10,10,"--",null,"--"]
[null,"e) Income by way of short-term capital gains referred to in Section 111A","--","--",15,15,"--",null,"--"]
[null,"f) Any other income by way of long-term capital gains [not being long-term capital gains referred to in clauses 10(33), 10(36) and 112A","--","--",20,20,"--",null,"--"]
[null,"g) Income by way of interest payable by Government or an Indian concern on moneys borrowed or debt incurred by Government or the Indian concern in foreign currency (not being income by way of interest referred to in Section 194LB or Section 194LC)","--","--",20,20,"--",null,"--"]
[null,"h) Income by way of royalty payable by Government or an Indian concern in pursuance of an agreement made by it with the Government or the Indian concern where such royalty is in consideration for the transfer of all or any rights (including the granting of a licence) in respect of copyright in any book on a subject referred to in the first proviso to sub-section (1A) of Section 115A of the Income-tax Act, to the Indian concern, or in respect of any computer software referred to in the second proviso to sub-section (1A) of Section 115A of the Income-tax Act, to a person resident in India","--","--","10 ",10,"--",null,"--"]
[null,"i) Income by way of royalty [not being royalty of the nature referred to point h) above] payable by Government or an Indian concern in pursuance of an agreement made by it with the Government or the Indian concern and where such agreement is with an Indian concern, the agreement is approved by the Central Government or where it relates to a matter included in the industrial policy, for the time being in force, of the Government of India, the agreement is in accordance with that policy","--","--",10,"--","--",null,"--"]
[null,"A. where the agreement is made after the 31st day of March, 1961 but before the 1st day of April, 1976","--","--",null,50,"--",null,"--"]
[null,"B. where the agreement is made after the 31st day of March, 1976","--","--",null,10,"--",null,"--"]
[null,"j) Income by way of fees for technical services payable by Government or an Indian concern in pursuance of an agreement made by it with the Government or the Indian concern and where such agreement is with an Indian concern, the agreement is approved by the Central Government or where it relates to a matter included in the industrial policy, for the time being in force, of the Government of India, the agreement is in accordance with that policy","--","--",10,null,"--",null,"--"]
[null,"A. where the agreement is made after the 29th day of February, 1964 but before the 1st day of April, 1976","--","--","--",50,"--",null,"--"]
[null,"B. where the agreement is made after the 31st day of March, 1976","--","--","--",10,"--",null,"--"]
[null,"k) Any other income","--","--",30,40,"--",null,"--"]
["196B"," Income from units (including long-term capital gain on transfer of such units) to an offshore fund","--","--",10,10,"--",null,"--"]
["196C","Income from foreign currency bonds or GDR of an Indian company (including long-term capital gain on transfer of such bonds or GDR)","--","--",10,10,"--",null,"--"]
["196D"," Income of foreign Institutional Investors from securities (not being dividend or capital gain arising from such securities)","--","--",20,20,"--",null,"--"]
["206AB","Special provision for deduction of tax at source for non-filers of income-tax return. (see note 8)","--","--","--","--","--",null,"(applicable w.e.f 01.07.2021)"]
["Note"]
[1,"Single Transaction: 30,000 & Aggregate of Transactions: 1,00,000",null,null,null,null,null,null,"194C"]
[2,"w.e.f. 1/9/2019, the tax shall be deducted on the amount of income comprised in insurance pay-out",null,null,null,null,null,null,"194DA"]
[3,"In case where interest is payable in respect of Long-term Bond or Rupee Denominated Bond listed on recognised stock exchange located in IFSC",null,null,null,null,null,null,"194LC"]
[]
[4,"With effect from June 1, 2017 the rate of TDS would be 2% in case of payee engaged in business of operation of call center.",null,null,null,null,null,null,"194J"]
[5," from 1/09/2019 when aggregate of sum credited or paid during a financial year exceeds Rs. 50 lakh.",null,null,null,null,null,null,"194M"]
[6,"for those persons who have not filed return of income (ITR) for three previous years immediately preceding the previous year in which cash is withdrawn, and the due date for filing ITR under section 139(1) has expired. The deduction of tax under this situation shall be at the rate of:",null,null,null,null,null,null,"194N"]
[]
[]
[null,"a) 2% from the amount withdrawn in cash if the aggregate of the amount of withdrawal exceeds Rs. 20 lakhs during the previous year; or"]
[]
[null,"b) 5% from the amount withdrawn in cash if the aggregate of the amount of withdrawal exceeds Rs. 1 crore during the previous year."]
[7,"The rate of TDS shall be increased by applicable surcharge and Health & Education cess."]
[8,"Notwithstanding anything contained in any other provisions of this Act, where tax is required to be deducted at source under the provisions of Chapter XVIIB, other than sections 192, 192A, 194B, 194BB, 194LBC or 194N on any sum or income or amount paid, or payable or credited, by a person (hereafter referred to as deductee) to a specified person, the tax shall be deducted at the higher of the following rates, namely:––",null,null,null,null,null,null,"206AB"]
[null,"(i) at twice the rate specified in the relevant provision of the Act; or"]
[null,"(ii) at twice the rate or rates in force; or"]
[null,"(iii) at the rate of five per cent"]
[]
[]
[]
[null,"a. Interest u/s 201"]
[null,"Not Deducted","1% for every month or part on the tax from date on which it was deductible to the date on which it is deducted"]
[null,"Deducted but not paid","1.5% for every month or part on tax from date on which it was deducted to the date on which it is actually paid"]
[null,"b. Penalty u/s 271C","If any person fails to deduct the whole or any part of the tax, then such person shall be liable to pay penalty equal to the amount of tax failed to be deducted or paid."]

{"sheet":"80C_2122","index":14,"n_rows":52,"n_cols":4,"rows_kept":52,"cut":false,"hidden":false,"merged":[[14,0,14,3],[1,0,3,1],[4,0,4,1],[5,0,5,1],[6,0,6,1],[7,0,7,1],[8,0,8,3],[9,0,9,3],[10,0,10,3],[11,0,11,3],[12,0,12,3],[13,0,13,3],[26,0,26,3],[15,0,15,3],[16,0,16,3],[17,0,17,3],[18,0,18,3],[19,0,19,3],[20,0,20,3],[21,0,21,3],[22,0,22,3],[23,0,23,3],[24,0,24,3],[25,0,25,3],[42,1,42,3],[43,1,43,3],[44,1,44,3],[27,0,27,3],[28,0,28,3],[29,0,29,3],[30,1,30,3],[31,1,31,3],[32,0,36,0],[32,1,32,3],[33,1,33,3],[34,1,34,3],[35,1,35,3],[0,0,0,2],[45,1,45,3],[46,1,46,3],[47,1,47,3],[48,0,51,0],[48,1,48,3],[49,1,49,3],[50,1,50,3],[51,1,51,3],[36,1,36,3],[37,0,47,0],[37,1,37,3],[38,1,38,3],[39,1,39,3],[40,1,40,3],[41,1,41,3]]}
["Tax Information (F.Year 2021-22)",null,null,"Home"]
[" ■  Life insurance premium for policy :",null,"Individual/HUF"]
[null,null,"-    in case of individual,"," -    in case of HUF,"]
[null,null,"  on life of assessee, assessee's spouse and any child of assessee"," on life of any member of the HUF"]
[" ■  Sum paid under a contract for a deferred annuity :",null,"on life of the individual, individual's spouse and any child of the individual (however, contract should not contain an option to receive cash payment in lieu of annuity)","on life of any member of the HUF"]
[" ■  Contribution to Public Provident Fund Account in the name of:",null,"such individual or his spouse or any child of such individual","any member of HUF"]
[" ■  Contribution for participation in unit-linked Insurance Plan of UTI :",null,"in the name of the individual, his spouse or any child of such individual","in the name of any member thereof"]
[" ■  Contribution to notified unit-linked insurance plan of LIC Mutual Fund [Dhanaraksha 1989]",null,"in the name of the individual, his spouse or any child of such individual","in the name of any member thereof"]
[" ■  Sum deducted from salary payable to Government servant for securing deferred annuity or making provision for his wife/children [qualifying amount limited to 20% of salary]"]
[" ■  Contributions by an individual made under Employees' Provident Fund Scheme"]
[" ■  Contribution by an employee to a recognised provident fund"]
[" ■  Contribution by an employee to an approved superannuation fund"]
[" ■  Subscription to any notified security or notified deposit scheme of the Central Government.  Any sum deposited during the year in Sukanya Samriddhi Account by an individual would be eligible for deduction. For this purpose, Sukanya Samriddhi Account Scheme has been notified vide Notification No. 9/2015, dated 21.01.2015."]
[" ■  Amount can be deposited by an individual or in the name of girl child of an individual or in the name of the girl child for whom such an individual is the legal guardian."]
[" ■  Subscription to notified savings certificates [National Savings Certificates (VIII Issue)]"]
[" ■  Subscription to notified deposit scheme or notified pension fund set up by National Housing Bank [Home Loan Account Scheme/National Housing Banks (Tax Saving) Term Deposit Scheme, 2008]"]
[" ■  Tuition fees  (excluding development fees, donations, etc.) paid by an individual to any university, college, school or other educational institution situated in India, for full time education of any 2 of his/her children"]
[" ■  Certain payments for purchase/construction of residential house property"]
[" ■  Subscription to notified schemes of (a) public sector companies engaged in providing long-term finance for purchase/construction of houses in India for residential purposes/(b) authority constituted under any law for satisfying need for housing accommodation or for planning, development or improvement of cities, towns and villages, or for both"]
[" ■  Sum paid towards notified annuity plan of LIC (New Jeevan Dhara/New Jeevan Dhara-I/New Jeevan Akshay/New Jeevan Akshay-I/New Jeevan Akshay-II/Jeewan Akshay-III plan of LIC) or other insurer"]
[" ■  Subscription to any units of any notified [u/s 10(23D)] Mutual Fund or the UTI (Equity Linked Saving Scheme, 2005)"]
[" ■  Contribution by an individual to any pension fund set up by any mutual fund which is referred to in section 10(23D) or by the UTI (UTI Retirement Benefit Pension Fund)"]
[" ■  Subscription to equity shares or debentures forming part of any approved eligible issue of capital made by a public company or public financial institutions"]
[" ■  Subscription to any units of any approved mutual fund referred to in section 10(23D), provided amount of subscription to such units is subscribed only in 'eligible issue of capital' referred to above."]
[" ■  Term deposits for a fixed period of not less than 5 years with a scheduled bank, and which is in accordance with a scheme11 framed and notified."]
[" ■  Subscription to notified bonds issued by the NABARD."]
[" ■  Deposit in an account under the Senior Citizen Savings Scheme Rules, 2004 (subject to certain conditions)"]
[" ■  5-year term deposit in an account under the Post Office Time Deposit Rules, 1981 (subject to certain conditions)"]
[" ■  Contribution to specified account of the pension scheme referred to in 80CCD, in case of central Government employee."]
[" Other important Key Points"]
[" 1. "," Deduction is limited to whole of the amount paid or deposited subject to a maximum of Rs. 1,50,000. This maximum limit of Rs. 1,50,000 is the aggregate of the deduction that may be claimed under sections 80C, 80CCC and 80CCD. (with effect from assessment year 2015-16.)"]
["2. ","The sums paid or deposited need not be out of income chargeable to tax of the previous year. Amount may be paid or deposited any time during the previous year, but the deduction shall be available on so much of the aggregate of sums as do not exceed the total income chargeable to tax during the previous year."]
[" 3. "," Life Insurance premium is part of gross qualifying amount for the purpose of deduction under section 80C. Payment of premium which is in excess of 10 per cent (if policy is issued on or after 1-4-2013, 15% in case of insurance on life of person with disability referred to in section 80U or suffering from disease or ailment specified in section 80DDB/rule 11DD) of actual capital sum assured shall not be included in gross qualifying amount. The value of any premiums agreed to be returned or of any benefit by way of bonus or otherwise, over and above the sum actually assured, which is to be or may be received under the policy by any person, shall not be taken into account for the purpose of calculating the actual capital sum assured."]
[null,"The limit of 10 per cent will be applicable only in the case of policies issued on or after 1-4-2012. In respect of policies issued prior to 1-4-2012, the old limit of 20 per cent of actual sum assured will be applicable."]
[null,"With effect from 1-4-2013, 'actual capital sum assured' in relation to a life insurance policy shall mean the minimum amount assured under the policy on happening of the insured event at any time during the term of the policy, not taking into account—"]
[null," (i)  the value of any premium agreed to be returned; or"]
[null,"(ii) any benefit by way of bonus or otherwise over and above the sum actually assured, which is to be or may be received under the policy by any person."]
[" 4.  ","Where, in any previous year, an assessee—"]
[null," (i)  terminates his contract of insurance, by notice to that effect or where the contract ceases to be in force by reason of failure to pay any premium, by not reviving contract of insurance,—"]
[null,"(a) in case of any single premium policy, within two years after the date of commencement of insurance; or"]
[null,"(b) in any other case, before premiums have been paid for two years; or"]
[null,"(ii) terminates his participation in any unit-linked insurance plan (ULIP), by notice to that effect or where he ceases to participate by reason of failure to pay any contribution, by not reviving his participation, before contributions in respect of such participation have been paid for five years; or"]
[null,"(iii) transfers the house property before the expiry of five years from the end of the financial year in which possession of such property is obtained by him, or receives back, whether by way of refund or otherwise, any sum specified in that clause,"]
[null,"then,—"]
[null,"(a) no deduction shall be allowed to the assessee with reference to any of such sums, paid in such previous year; and"]
[null,"(b) the aggregate amount of the deductions of income so allowed in respect of the previous year or years preceding such previous year, shall be deemed to be the income of the assessee of such previous year and shall be liable to tax in the assessment year relevant to such previous year."]
[null,"If any equity shares or debentures, with reference to the cost of which a deduction is allowed, are sold or otherwise transferred by the assessee to any person at any time within a period of three years from the date of their acquisition, the aggregate amount of the deductions of income so allowed in respect of such equity shares or debentures in the previous year or years preceding the previous year in which such sale or transfer has taken place shall be deemed to be the income of the assessee of such previous year and shall be liable to tax in the assessment year relevant to such previous year."]
[null,"A person shall be treated as having acquired any shares or debentures on the date on which his name is entered in relation to those shares or debentures in the register of members or of debenture-holders, as the case may be, of the public company."]
[" 5. "," If any amount, including interest accrued thereon, is withdrawn by the assessee from his deposit account made under (a) Senior Citizen Saving Scheme or (b) Post Office Time Deposit Rules, before the expiry of the period of five years from the date of its deposit, the amount so withdrawn shall be deemed to be the income of the assessee of the previous year in which the amount is withdrawn and shall be liable to tax in the assessment year relevant to such previous year."]
[null,"The amount liable to tax shall not include the following amounts, namely:—"]
[null," (i)  any amount of interest, relating to deposits referred to above, which has been included in the total income of the assessee of the previous year or years preceding such previous year; and"]
[null,"(ii)  any amount received by the nominee or legal heir of the assessee, on the death of such assessee, other than interest, if any, accrued thereon, which was not included in the total income of the assessee for the previous year or years preceding such previous year."]

{"sheet":"Treat_OS_2122","index":15,"n_rows":115,"n_cols":8,"rows_kept":115,"cut":false,"hidden":false,"merged":[[0,7,0,9],[1,0,1,13],[2,1,2,9],[3,0,4,9],[5,1,5,9],[0,0,0,5],[13,0,14,0],[13,1,14,9],[15,0,16,0],[15,1,16,9],[17,1,17,9],[18,0,19,0],[18,1,19,9],[6,0,6,9],[7,1,7,9],[8,0,12,0],[8,1,8,9],[9,1,12,1],[9,2,12,9],[27,0,28,0],[27,1,28,9],[29,0,30,0],[29,1,30,9],[31,0,34,0],[31,1,32,9],[33,1,33,9],[34,1,34,9],[20,0,21,0],[20,1,21,9],[22,0,23,0],[22,1,23,9],[24,0,26,0],[24,1,26,9],[44,0,44,1],[44,2,44,9],[45,0,46,0],[45,1,46,9],[47,0,47,1],[47,2,47,9],[35,0,37,0],[35,1,37,9],[38,0,40,0],[38,1,40,9],[41,0,43,0],[41,1,43,9],[54,1,54,9],[55,0,56,0],[55,1,56,9],[57,1,57,9],[58,0,60,0],[58,1,58,9],[59,1,60,9],[48,0,49,0],[48,1,49,9],[50,0,51,0],[50,1,51,9],[52,0,53,0],[52,1,53,9],[68,1,68,9],[69,0,70,0],[69,1,70,9],[71,1,71,9],[72,0,73,0],[72,1,73,9],[61,1,61,9],[62,0,63,9],[64,1,64,9],[65,1,65,9],[66,1,66,9],[67,1,67,9],[80,1,80,9],[81,1,81,9],[82,1,82,9],[83,1,83,9],[84,0,84,9],[85,2,85,5],[85,6,85,9],[74,1,74,9],[75,1,75,9],[76,1,76,9],[77,1,77,9],[78,1,78,9],[79,1,79,9],[94,0,96,0],[94,1,96,1],[94,2,96,5],[94,6,96,9],[97,0,99,0],[97,1,99,1],[97,2,99,5],[97,6,99,9],[86,0,89,0],[86,1,89,1],[86,2,89,5],[86,6,89,9],[90,0,93,0],[90,1,93,1],[90,2,93,5],[90,6,93,9],[105,0,106,0],[105,1,106,1],[105,2,106,5],[105,6,106,9],[107,1,107,9],[108,1,108,2],[108,3,108,9],[100,0,102,0],[100,1,102,1],[100,2,102,5],[100,6,102,9],[103,0,104,0],[103,1,104,1],[103,2,104,5],[103,6,104,9],[112,1,112,2],[112,3,112,9],[113,1,113,2],[113,3,113,9],[114,1,114,2],[114,3,114,9],[109,1,109,2],[109,3,109,9],[110,1,110,2],[110,3,110,9],[111,1,111,2],[111,3,111,9]]}
["Tax Information (F.Year 2021-22)",null,null,null,null,null,null,"Home"]
[]
["V. ","Income from Other Sources"]
["Any income which is not chargeable to tax under any other heads of income and which is not to be excluded from the total income shall be chargeable to tax as residuary income under the head “Income from Other Sources”."]
[]
["A ","Basis of Charge [Sec. 56]:"]
["Income chargeable to tax under the head “Income from other sources” shall include following:"]
["S. No.","Nature of income taxable as residuary income"]
[1,"Dividends"]
[null,"Note:","Dividend received from domestic company shall be exempt from tax under Section 10(34) if it is chargeable to dividend distribution tax under Section 115-O. However, as per section 115BBDA (as inserted by Finance Act, 2016), in the case of resident individual/HUF/firm, dividend shall be chargeable to tax at the rate of 10% if aggregate amount of dividend received during the year exceeds Rs. 10,00,000."]
[]
[]
[]
[2,"Income by way of winnings from lotteries, crossword puzzles, races including horse races, card games, gambling or betting of any form or nature whatsoever"]
[]
[3,"Any sum received by an employer from his employees as contribution towards PF/ESI/ Superannuation Fund etc., if same is not deposited in the relevant fund and it is not taxable under the head ‘Profits and Gains from Business or Profession’."]
[]
[4,"Interest on securities, if not taxable under the head ‘Profits and Gains of Business or Profession’"]
[5,"Income from machinery, plant or furniture belonging to taxpayer and let on hire, if income is not chargeable to tax under the head ‘Profits and Gains of Business or Profession’"]
[]
[6,"Composite rental income from letting of plant, machinery or furniture with buildings, where such letting is inseparable and such income is not taxable under the head ‘Profits and Gains of Business or Profession’"]
[]
[7,"Any sum received under Keyman Insurance Policy (including bonus), if not taxable under the head ‘Profits and Gains of Business or Profession’ or under the head ‘Salaries’"]
[]
[8,"In the following cases, any sum of money or property received by an individual or HUF from any person (except from relatives or member of HUF or in given circumstances, see note 1) shall be taxable under the head ‘Income from other sources’:"]
[]
[]
["a)"," If any sum is received without consideration in excess of Rs. 50,000 during the previous year, the whole amount shall be chargeable to tax;"]
[]
["b)"," If an immovable property is received without consideration and the stamp duty value exceeds Rs. 50,000, the stamp duty value of such property shall be chargeable to tax;"]
[]
["c) ","If immovable property is received for consideration which is less than the stamp duty value of property by higher of following amount the difference is chargeable to tax:"]
[]
[null,"  (i)  the amount of Rs. 50,000"]
[null,"  (ii)  the amount equal to 5% of consideration."]
["d)","  If movable properties* is received without consideration and the aggregate fair market value of such properties exceeds Rs. 50,000, the whole of aggregate fair market value of such properties shall be chargeable to tax"]
[]
[]
["e)","  If movable properties is received for consideration which is less than the aggregate fair market value of properties by an amount exceeding Rs. 50,000, the difference between the aggregate fair market value and the consideration is chargeable to tax."]
[]
[]
[9,"If shares in a closely held company are received by a firm or another closely held company from any person without consideration or for inadequate consideration, the aggregate fair market value of such shares as reduced by the consideration paid, if any, shall be chargeable to tax."]
[]
[]
["Note: ",null,"Nothing would be chargeable to tax if taxable amount doesn’t exceed Rs. 50,000."]
[10,"If a closely held public company receives any consideration for issue of shares which exceed the fair market value of such shares, the aggregate consideration received for such shares as reduced by its fair market value shall be chargeable to tax."]
[]
["Note: ",null,"This provision is not applicable in the following cases:"]
["a)"," Where the consideration for issue of shares is received by a venture capital undertaking from a venture capital company or venture capital fund."]
[]
["b)"," Where the consideration for issue of shares is received by company from class or classes of person as notified by the Government."]
[]
["10A.","Any compensation received by a person in connection with the termination of his employment or modification of terms and conditions relating thereto."]
[]
[11,"Interest received on compensation or enhanced compensation"]
[12,"Any sum of money received as an advance or otherwise in the course of negotiations for transfer of a capital asset shall be charged to tax under this head, if:"]
[]
["a)"," Such sum is forfeited; and"]
["b) ","The negotiations do not result in transfer of such capital asset."]
[null,"* ‘Movable property’ shall include shares, securities, jewellery, archaeological collection, drawings, paintings, sculptures, any work of art or bullion etc."]
[]
["B"," Gifts not chargeable to tax [Sec. 56(2)(vii)]"]
["Any sum of money or property received by any person [on or after 01-04-2017] in the following circumstances shall not be chargeable to tax:"]
[]
["a) ","Gifts received from relatives;"]
["b) ","Gifts received by an individual on occasion of his/her marriage;"]
["c) ","Gifts received by way of Inheritance/will;;"]
["d) ","Gifts received in contemplation of death of the payer;"]
["e) ","Gifts received from any local authority;"]
["f) ","Gifts received from any fund, foundation, university, educational institution, hospital, medical institution, any trust or institution referred to in Section 10(23C);"]
[]
["g)"," Gifts received from any trust or institution registered under section 12A/12AA."]
[" h) ","Share received as a consequences of demerger or amalgamation of a company under clause (vid) or clause (vii) of section 47, respectively."]
[]
[" i)"," Share received as a consequences of business reorganization of a co-operative bank under section 47(vicb)"]
[null,"** ‘Relative’ shall mean:"]
[1,"Spouse of the individual"]
[2," Brother or sister of the individual"]
[3,"Brother or sister of the spouse of the individual"]
[4," Brother or sister of either of the parents of the individual"]
[5," Any lineal ascendant or descendant of the individual"]
[6," Any lineal ascendant or descendant of spouse of the individual"]
[7," Spouse of the person referred in point 2-6 above"]
["C ","Deductions [Sec. 57]:"]
["The following expenditures are allowed as deductions from income chargeable to tax under the head ‘Income from Other Sources’:"]
["S.N.","Section","Nature of Income",null,null,null,"Deductions allowed"]
[1,"57(i)","Dividend or Interest on securities",null,null,null,"Any reasonable sum paid by way of commission or remuneration to banker or any other person for purpose of realizing dividend (other than dividends referred to in section 115-O) or interest on securities"]
[]
[]
[]
[2,"57(ia)","Employee’s contribution towards Provident Fund, Superannuation Fund, ESI Fund or any other fund setup for the welfare of such employees",null,null,null,"If employees’ contribution is credited to their account in relevant fund on or before the due date"]
[]
[]
[]
[3,"57(ii)","Rental income letting of plant, machinery, furniture or building",null,null,null,"Rent, rates, taxes, repairs, insurance and depreciation etc."]
[]
[]
[4,"57(iia)","Family Pension",null,null,null,"1/3rd of family pension subject to maximum of Rs. 15,000."]
[]
[]
[5,"57(iii)","Any other income",null,null,null,"Any other expenditure (not being capital expenditure) expended wholly and exclusively for earning such income"]
[]
[]
[6,"57 (iv)","Interest on compensation or enhanced compensation",null,null,null,"50% of such interest (subject to certain conditions)"]
[]
[7,"58(4)Proviso","Income from activity of owning and maintaining race horses.",null,null,null,"All expenditure relating to such activity."]
[]
["D","Expenses not deductible [Section 58]:"]
["S.N.","Section",null,"Nature of Income"]
[1,"58(1)(a)(i)",null,"Personal expenses"]
[2,"58(1)(a)(ii)",null,"Interest chargeable to tax which is payable outside India on which tax has not been paid or deducted at source"]
[3,"58(1)(a)(iii)",null,"‘Salaries’ payable outside India on which no tax is paid or deducted at source"]
[4,"58(1A)",null,"Wealth-tax"]
[5,"58(2)",null,"Expenditure of the nature specified in section 40A"]
[6,"58(4)",null,"Expenditure in connection with winnings from lotteries, crossword puzzles, races, games, gambling or betting"]

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["Tax Information (F.Year 2021-22)",null,null,null,null,null,null,"Home"]
[]
[]
[]
["IV. ","Income under the Capital Gains"]
["A","Chargeability:"]
["Capital gains shall be chargeable to tax if following conditions are satisfied:"]
["a) ","There should be a capital asset. In other words, the asset transferred should be a capital asset on the date of transfer;",null,null,null,null,null,null,null,null,null,"Computation of Capital Gain on Sale of House Property"]
["b) ","It should be transferred by the taxpayer during the previous year;"]
["c) ","There should be profits or gain as a result of transfer."]
["B"," Meaning of Capital Asset [Sec 2(14)]"]
["Capital Asset is defined to include:"]
["a) ","Any kind of property held by an assessee, whether or not connected with business or profession of the assessee."]
["b) ","Any securities held by a FII which has invested in such securities in accordance with the regulations made under the SEBI Act, 1992."]
[null,"However, the term ‘capital asset’ shall exclude the following:"]
[null,"a) ","Stock-in-trade, consumable stores, raw materials held for the purpose of business or profession;"]
[null,"b) ","Movable property held for personal use of taxpayer or for any member of his family dependent upon him. However, jewellery, costly stones, and ornaments made of silver, gold, platinum or any other precious metal, archaeological collections, drawings, paintings, sculptures or any work of art shall be considered as capital asset even if used for personal purposes;"]
[]
[]
[]
[null,"c) ","Specified Gold Bonds and Special Bearer Bonds;"]
[null,"d) ","Agricultural Land in India, not being a land situated:"]
[null,null,"a. ","Within jurisdiction of municipality, notified area committee, town area committee, cantonment board and which has a population not less than 10,000;"]
[]
[null,null,"b. ","Within range of following distance measured aerially from the local limits of any municipality or cantonment board:"]
[]
[null,null,"i. ","not being more than 2 KMs, if population of such area is more than 10,000 but not exceeding 1 lakh;"]
[null,null,"ii. ","not being more than 6 KMs , if population of such area is more than 1 lakh but not exceeding 10 lakhs; or"]
[null,null,"iii. ","not being more than 8 KMs , if population of such area is more than 10 lakhs."]
[null," e)  ","Deposit certificates issued under the Gold Monetisation Scheme, 2015"]
["C","Type of Capital Assets"]
["(A) Short Term Capital Asset",null,null,null,null,null,null,"(B). Long Term Capital Asset"]
["Capital asset held for not more than 36 months immediately prior to the date of transfer shall be deemed as short-term capital asset. However, following assets held for not more than 12 months shall be treated as short-term capital assets:",null,null,null,null,null,null,"Capital Asset that held for more than 36 months or 24 months or 12 months, as the case may be, immediately preceding the date of transfer is treated as long-term capital asset."]
[]
[]
["a) ","Equity or preference shares in a company which are listed in any recognized stock exchange in India;"]
[]
["b) ","Other listed securities;"]
["c)"," Units of UTI;"]
["d) ","Units of equity oriented funds; or"]
["e) ","Zero Coupon Bonds."]
["Note: ","Unlisted shares and immovable property (being land or building or both) held for not more than 24 months immediately prior to the date of transfer shall be treated as short-term capital asset."]
[]
[]
["D ","Period of Holding"]
["The period of holding shall be determined as follows:"]
["Different situations",null,null,null,null,"How to calculate the period of holding"]
["Shares held in a company in liquidation",null,null,null,null,"The period subsequent to the date on which the company goes into liquidation shall be excluded."]
[]
["Capital asset which becomes the property of the assessee in the circumstances mentioned in section 49(1) read with section 47 [i.e., when an asset is acquired by gift, will, succession, inheritance or the asset is required at the time of partition of family or under a revocable or irrevocable trust or under amalgamation, etc.]",null,null,null,null,"The period for which the asset was held by the previous owner should be included (cost of acquisition in this case shall be computed in the manner provided in Para -------)"]
[]
[]
[]
[]
[]
["Allotment of shares in amalgamated Indian company in lieu shares held in amalgamating company",null,null,null,null,"The period of holding shall be computed from the date of acquisition of shares in the amalgamating company."]
[]
["Right shares",null,null,null,null,"The period of holding shall be computed from the date of allotment of right shares."]
[]
["Right entitlement",null,null,null,null,"The period of holding will be considered from the date of offer to subscribe to shares to the date when such right entitlement is renounced by the person."]
[]
[]
["Bonus shares",null,null,null,null,"The period of holding shall be computed from the date of allotment of bonus shares."]
[]
["Issue of shares by the resulting company in a scheme of demerger to the shareholders of the demerged company",null,null,null,null,"The period of holding shall be computed from the date of acquisition of shares in the demerged company."]
[]
["Membership right held by a member of recognised stock exchange",null,null,null,null,"In case of shares as well as trading/clearing rights, the period for which the person was a member of the stock exchange immediately prior to such demutualization/corporatization shall be included."]
[]
["Flat in a co-operative society",null,null,null,null,"The period of holding shall be computed from the date of allotment of shares in the society."]
[]
["Sweat equity shares allotted by employer",null,null,null,null,"The period of holding shall be reckoned from the date of allotment or transfer of such equity shares (applicable from the assessment year 2008-09)"]
[]
["Unit of a business trust [allotted pursuant to transfer of shares as referred to in section 47(xvii)]",null,null,null,null,"The period of holding shall include the period for which shares were held by the assessee."]
[]
["Conversion of preference shares into equity shares",null,null,null,null,"The period of holding of equity shares shall include the period for which preference shares were held by the assessee"]
[]
["Units allotted to an assessee pursuant to consolidation of two or more scheme of a mutual fund as referred to in Section 47(xviii)",null,null,null,null,"The period of holding of such units shall include the period for which the unit or units in the consolidating scheme of the mutual fund were held by the assessee."]
[]
["Shares in a company acquired by the non-resident assessee on redemption of Global Depository Receipts referred to in Section 115AC(1)(b)",null,null,null,null,"The period of holding of such shares shall be reckoned from the date on which a request for such redemption was made."]
[]
["Transactions in shares and securities not given above:"]
[" 1) "," Date of purchase (through stock exchanges) of shares and Securities",null,null,null," a)  ","Date of purchase by broker on behalf of investor."]
[]
[" 2)  ","Date of transfer (through stock exchanges) of shares and securities",null,null,null," b)  ","Date of broker's note provided such transactions are followed up by delivery of shares and also the transfer deeds."]
[]
[]
["3)  ","Date of purchase/transfer of shares and securities (transaction taken place directly between parties and not through stock exchanges)",null,null,null," c)  ","Date of contract of sale as declared by parties provided it is followed up by actual delivery of shares and the transfer deeds."]
[]
[]
[" 4)  ","Date of purchase/sale of shares and securities purchased in several lots at different points of time but delivery taken subsequently and sold in parts",null,null,null," d)  ","The FIFO method shall be adopted to reckon the period of the holding of the security, in cases where the dates of purchase and sale cannot be correlated through specific number of scrips."]
[]
[]
[]
[" 5) "," Transfer of a security by a depository (i.e., demat account)",null,null,null," e)  ","The period of holding shall be determined on the basis of the first-in-first-out method."]
[]
["Conversion of stock-in-trade into capital asset",null,null,null,null,"The period of holding of such converted asset shall be reckoned from the date of conversion."]
[]
["E","Meaning of Transfer [Section 2(47)]"]
["\"Transfer”, in relation to a capital asset, includes:"]
["(i) ","Sale, exchange or relinquishment of the asset;"]
["(ii) ","Extinguishment of any rights in relation to a capital asset;"]
["(iii) ","Compulsory acquisition of an asset;"]
["(iv) ","Conversion of capital asset into stock-in-trade;"]
["(v) ","Maturity or redemption of a zero coupon bond;"]
["(vi) ","Allowing possession of immovable properties to the buyer in part performance of the contract;"]
["(vii) ","Any transaction which has the effect of transferring an (or enabling the enjoyment of) immovable property; or"]
["(viii) ","Disposing of or parting with an asset or any interest therein or creating any interest in any asset in any manner whatsoever."]
["F ","Transactions which are not regarded as transfer [Section 47]"]
["Following transactions shall not be regarded as transfer (subject to certain condition). Hence, following transaction shall not be charged to capital gains:"]
[]
["Section","Particulars"]
["46(1)","Distribution of asset in kind by a company to its shareholders at the time of liquidation"]
["47(i)","Distribution of capital asset on total or partial partition of HUF"]
["47(iii)","Transfer of capital asset under a gift or will or an irrevocable trust"]
["47(iv)","Transfer of capital asset by a company to its wholly owned subsidiary company"]
["47(v)","Transfer of a capital asset by a wholly owned subsidiary company to its holding company"]
["47(vi)","Transfer of capital assets in a scheme of amalgamation"]
["47(via)","Transfer of shares in an Indian company held by a foreign company to another foreign company under a scheme of amalgamation of the two foreign companies"]
[]
["47(viab)","Transfer of share of a foreign company (which derives, directly or indirectly, its value substantially from the share or shares of an Indian company) held by a foreign company to another foreign company under a scheme of amalgamation (subject to conditions)"]
[]
["47(viaa)","Transfer of capital assets in a scheme of amalgamation of a banking company with a banking institution"]
["47(vib)","Transfer of capital assets by the demerged company to the resulting company in a demerger"]
["47(vic)","Transfer of shares held in an Indian company by a demerged foreign company to the resulting foreign company"]
["47(vica)","Any transfer of a capital asset by the predecessor co-operative bank to the successor co-operative bank in a business reorganization."]
["47(vicb)","Any transfer of capital asset (being shares) held by a shareholder in the predecessor co-operative bank if the transfer is made in consideration of the allotment to him of any shares in the successor co-operative bank in a scheme of business reorganization"]
[]
["47(vicc)","Transfer of share of a foreign company (which derives, directly or indirectly, its value substantially from the share or shares of an Indian company) held by a demerged foreign company to resulting foreign company in case of demerger (subject to conditions)"]
[]
["47(vid)","Transfer or issue of shares by the resulting company to the shareholders of the demerged company in a scheme of demerger"]
["47(vii)","Allotment of shares in amalgamated company in lieu of shares held in amalgamating company"]
["47(viia)","Transfer of capital assets (being foreign currency convertible bonds or GDR) by a non-resident to another non-resident"]
["47(viiaa)","Any transfer made outside India, of a capital asset (being rupee denominated bond of an Indian company issued outside India) by a non-resident to another non-resident"]
[]
["47(viiab)","Any transfer of following capital assets by a non-resident on a recognised stock exchange located in any International Financial Services Centre:"]
[]
[null," a)  Bond or GDR"]
[null," b)  Rupee Denominated Bond of an Indian Co."]
[null," c)  Derivative"]
["47(viib)","Transfer of capital assets (being a Government security carrying periodic payment of interest) outside India through an intermediary dealing in settlement of securities by a non-resident to another non- resident"]
[]
["47(viic)","Redemption of capital asset being sovereign gold bond issued by RBI under the Sovereign Gold Bond Scheme, 2015"]
["47(ix)","Transfer of a capital asset (being work of art, manuscript, painting, etc.) to Government, University, National museum, etc."]
["47(x)","Transfer by way of conversion of bonds or debentures into shares"]
["47(xa)","Transfer by way of conversion of bonds [as referred to in section 115AC(1)(a)] into shares or debentures of any company"]
["47(xb)","Any transfer by way of conversion of preference shares into equity shares"]
["47(xi)","Transfer by way of exchange of a capital asset being membership of a recognized stock exchange for shares of a company"]
["47(xii)","Transfer of land by a sick industrial company which is managed by its workers’ co-operative"]
["47(xiii)","Transfer of a capital asset by a firm to a company in the case of conversion of firm into company"]
["47(xiiia)","Transfer of a capital asset being a membership right held by a member of a recognized stock exchange in India"]
["47(xiiib)","Transfer of a capital asset by a private company or unlisted public company to an LLP, or any transfer of shares held in the company by a shareholder, in the case of conversion of company into LLP"]
[]
["47(xiv)","Transfer of a capital asset to a company in the case of conversion of proprietary concern into a company"]
["47(xv)","Transfer involved in a scheme of lending of securities"]
["47(xvi)","Transfer of a capital asset in a transaction of reverse mortgage made under a scheme notified by the Government"]
["47(xvii)","Transfer of a capital asset (being share of a special purpose vehicle) to a business trust in exchange of units allotted by that trust to the transferor"]
[]
["47(xviii)","Transfer of units of a mutual fund pursuant to consolidation of two or more schemes of equity oriented mutual fund or of two or more schemes of a mutual fund other than equity oriented mutual fund"]
[]
["47(xix)","Transfer of units of a mutual fund from one plan to another pursuant to consolidation of plans within scheme of mutual funds."]
["G","Computation of capital Gain:"]
["Computation of capital gain depends upon the nature of the capital asset transferred during the previous year, vis-à-vis, short-term capital asset, long-term capital asset or depreciable asset. Capital gain arising on transfer of short-term capital asset or depreciable asset is considered as short-term capital gain, whereas transfer of long-term capital asset gives rise to long-term capital gain."]
[]
[]
["The capital gains on transfer of capital asset shall be computed in the following manner:"]
["Short-term capital assets",null,null,"Long-term capital assets",null,null,"Depreciable asset"]
["[Section 48]",null,null,"[Section 48]",null,null,"[Section 50]*"]
["Full value of consideration",null,null,"Full value of consideration",null,null,"WDV of block of asset at the beginning of previous year"]
["Less: Cost of acquisition of asset",null,null,"Less: Indexed Cost of acquisition \n(See Note 1)",null,null,"Add: Actual cost of assets falling within that block acquired during the year"]
[]
["Less: Cost of improvement",null,null,"Less: Indexed Cost of Improvement \n(See Note 1)",null,null,"Less: Full value of consideration of assets transferred during the year"]
[]
["Less: Expenditure incurred wholly and exclusively in connection with such transfer",null,null,"Less: Expenditure incurred wholly and exclusively in connection with such transfer",null,null,"Less: Expenditure incurred wholly and exclusively in connection with such transfer"]
[]
[null,null,null,"Note 1: ",null,null,"* Short-term capital gain or loss from sale of depreciable asset will arise only in the following two situations:"]
[null,null,null,"Indexed Cost of Acquisition and Improvement [Second Proviso to Section 48]"]
[]
[null,null,null,null,null,null,"a)"," When on last day of the previous year, WDV of the block of asset is nil; or"]
[null,null,null,"a) ","In case of transfer of long-term capital assets, indexed cost of acquisition and indexed cost of improvement shall be deducted from the full value of consideration;"]
[]
[null,null,null,null,null,null,"b) ","When on last day of the previous year, block ceases to exist."]
[]
[]
[]
[]
[null,null,null,"b) ","Indexed cost of acquisition and Indexed cost of improvement shall be computed with reference to Cost Inflation Index (‘CII’) in the following manner:"]
[]
[]
[]
[]
[]
[":","Indexed Cost of Acquisition =",null,null,"[(Cost of Acquisition) × (CII for the year of transfer)]"]
[null,null,null,null,"(CII for the year of acquisition or for the Financial Year 2001-02, whichever is later)"]
[]
[":","Indexed Cost of Improvement =",null,null,"[(Cost of Improvement) × (CII for the year of transfer)]"]
[null,null,null,null,"CII for the year of Improvement"]
["Note : ","The base year for computation of capital gains has been shifted from 1981 to 2001 with effect from assessment year 2018-19. Thus, if any capital asset (acquired before April 1, 2001) is transfered then assessee has an option to take its cost of acquisition either as fair market value as on April 1, 2001 or its actual cost."]
[]
[]
[null,"However, there are some cases where benefit of indexation is not available, which are as under:"]
["Section",null,"Capital Asset",null,null,null,null,"Transferor"]
["Third Proviso to Section 48",null,"Long-term capital gains arising from transfer of an equity share, or a unit of an equity oriented fund or a unit of a business trust as referred to in Section 112A.",null,null,null,null,"Any Person"]
[]
[]
["Fourth proviso to section 48",null,"Bonds or debentures.",null,null,null,null,"Any person"]
[null,null,"Note: ","However, indexation benefit is available on two type of bonds, namely,-"]
[]
[null,null,null,"  •  Capital indexed bonds (issued by the Government)"]
[null,null,null,"  •  Sovereign Gold Bond (issued by the RBI under the Sovereign Gold Bond Scheme, 2015)"]
[]
[112,null,"Capital gains arising from transfer of unlisted shares (which is taxable at concessional rate of 10%) as calculated without giving effect to first proviso to Section 48",null,null,null,null,"Non-resident"]
[]
["44AE",null,"Presumptive income from business of plying, hiring or leasing of goods carriage if assessee does not own more than 10 goods carriage.",null,null,null,null,"For Heavy Goods Vehicle:"]
[null,null,null,null,null,null,null,"Rs. 1,000 per ton of gross vehicle weight for every month or part of a month during which the heavy goods vehicle is owned by assessee."]
[]
[]
[null,null,null,null,null,null,null,"For Other Goods Vehicle:"]
[null,null,null,null,null,null,null,"Rs. 7,500 for every month or part of a month during which the goods carriage is owned by assessee."]
[]
["50A",null,"Depreciable asset (other than an asset used by a power generating unit eligible for depreciation on straight line basis)",null,null,null,null,"Any person"]
[]
["50B",null,"Undertaking/division transferred by way of slump sale as covered by section 50B",null,null,null,null,"Any person"]
[]
["115AB",null,"Units purchased in foreign currency as given in section 115AB",null,null,null,null,"Offshore fund"]
["115AC",null,"Global depository receipts (GDR) purchased in foreign currency as given in section 115AC",null,null,null,null,"Non-resident"]
[]
["115ACA",null,"Global depository receipts (GDR) purchased in foreign currency as given in section 115ACA",null,null,null,null,"Resident individual - employee"]
[]
["115AD",null,"Securities as given in section 115AD",null,null,null,null,"Foreign Institutional Investors"]
["CII in relation to a previous year means such index, as Central Government notifies on year to year basis. The Central Government has notified the following Cost Inflation Indexes"]
[]
[null,null,"Financial year","Cost Inflation Index",null,"Financial year","Cost Inflation Index"]
[null,null,"2001-02",100,null,"2011-12",184]
[null,null,"2002-03",105,null,"2012-13",200]
[null,null,"2003-04",109,null,"2013-14",220]
[null,null,"2004-05",113,null,"2014-15",240]
[null,null,"2005-06",117,null,"2015-16",254]
[null,null,"2006-07",122,null,"2016-17",264]
[null,null,"2007-08",129,null,"2017-18",272]
[null,null,"2008-09",137,null,"2018-19",280]
[null,null,"2009-10",148,null,"2019-20",289]
[null,null,"2010-11",167]
["H","Computation of capital gain in case of sale of shares or debentures of an Indian company purchased by a non-resident in foreign currency [ first proviso to section 48]"]
[]
["In such a case, capital gain shall be determined as under:-"]
["Full Value of Consideration (X)",null,null,"Find out sale consideration in Indian currency and convert it into same foreign currency, which was used to acquire the capital asset, at average exchange rate* on the date of transfer."]
[]
["Cost of acquisition (Y)",null,null,"Find out the cost of acquisition in Indian currency and convert it into foreign currency at average exchange rate on the date of acquisition."]
[]
["Expenditure on sale (Z)",null,null,"Find out the expenditure on transfer in Indian currency and convert it into same foreign currency at average exchange rate on the date of transfer (not on the date when expenditure is incurred)."]
[]
["Capital gain (X-Y-Z)",null,null,"The capital gains as computed in after reducing the cost of acquisition and expenditure from the full value of consideration shall be reconverted into Indian currency at buying rate** on the date of transfer."]
[]
[]
["* Average exchange rate means the average of the telegraphic transfer buying rate and telegraphic transfer selling rate of the foreign currency initially utilised in the purchase of capital asset."]
[]
["** Buying rate is the telegraphic transfer buying rate of such currency."]
["I "," Full Value of Consideration"]
["Full value of consideration is the consideration received or receivable by the transferor in lieu of assets, which he has transferred. Such consideration may be received in cash or in kind. If it is received in kind, then fair market value (‘FMV’) of such assets shall be taken as full value of consideration."]
[]
[]
["However, in the following cases “full value of the consideration” shall be determined on notional basis as per the relevant provisions of the Income-tax Act, 1961:"]
[]
["S. No.","Nature of transaction",null,null,null,"Section","Full Value of Consideration"]
[1,"Money or other asset received under any insurance from an insurer due to damage or destruction of a capital asset",null,null,null,"45(1A)","Value of money or the FMV of the asset (on the date of receipt)"]
[]
[2,"Conversion of capital asset into stock-in-trade",null,null,null,"45(2)","FMV of the capital asset on the date of conversion"]
[3,"Transfer of capital asset by a partner or member to firm or AOP/BOI, as the case may be, as his capital contribution",null,null,null,"45(3)","Amount recorded in the books of accounts of the firm or AOP/BOI as the value of the capital asset received as capital contribution"]
[]
[]
[4,"Distribution of capital asset by Firm or AOP/BOI to its partners or members, as the case may be, on its dissolution",null,null,null,"45(4)","FMV of such asset on the date of transfer"]
[]
[5,"Money or other assets received by share- holders at the time of liquidation of the company",null,null,null,"46(2)","Total money plus FMV of assets received on the date of distribution less amount assessed as deemed dividend undersection 2(22)(c)"]
[]
[6,"Buy-back of shares and other specified securities by a company",null,null,null,"46A","Consideration paid by company on buyback of shares or other securities would be deemed as full value of consideration. The difference between the cost of acquisition and buy-back price (full value of consideration) would be taxed as capital gain in the hands of the shareholder."]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,"Note: if shares are not listed on a recognized stock exchange, domestic companies would liable to pay additional tax at 20% under section 115QA on the distributed income (i.e. buy-back price as reduced by the amount received by the company for issue of such shares)"]
[]
[]
[]
[7,"Shares, debentures, warrants (‘securities’) allotted by an employer to an employee under notified Employees Stock Option Scheme and such securities are gifted by the concerned employee to any person",null,null,null,"Fourth Proviso toSection 48","Fair Market value of securities at the time of gift"]
[]
[]
[]
["7A.","Conversion of capital asset into stock-in-trade",null,null,null,49,"FMV of the inventory as on the date of conversion"]
[]
[8,"In case of transfer of land or building, if sale consideration declared in the conveyance deed is less than the stamp duty value",null,null,null,"50C","The value adopted or assessed or assessable by the Stamp Valuation Authority shall be deemed to be the full value of consideration. However, no such adjustment is required to be made if value adopted for stamp duty purposes does not exceed 105% of the sale consideration."]
[]
[]
[]
[]
["8A.","Where consideration for transfer of unquoted shares is less than the Fair Market Value",null,null,null,"50CA","The Fair Market Value (so determined in prescribed manner) shall be deemed to be the full value of consideration"]
[]
[]
[9,"If consideration received or accruing as a result of transfer of a capital asset is not ascertainable or cannot be determined",null,null,null,"50D","FMV of asset on the date of transfer (applicable from the assessment year 2013-14)"]
[]
["J","Cost of Acquisition"]
["Cost of acquisition of an asset is the amount for which it was originally acquired by the assessee. It includes expenses of capital nature incurred in connection with such purchase or for completing the title of the property."]
[]
["However, in cases given below, cost of acquisition shall be computed on notional basis:"]
["S. No.","Particulars",null,null,null,"Notional Cost of Acquisition"]
[1,"Additional compensation in the case of compulsory acquisition of capital assets",null,null,null,"Nil"]
[]
[2,"Assets received by a shareholder on liquidation of the company",null,null,null,"FMV of such asset on the date of distribution of assets to the shareholders"]
[]
[3,"Stock or shares becomes property of taxpayer on consolidation, conversion, etc.",null,null,null,"Cost of acquisition of such stock or shares from which such asset is derived"]
[]
[4,"Allotment of shares in an amalgamated Indian co. to the shareholders of amalgamating co. in a scheme of amalgamation",null,null,null,"Cost of acquisition of shares in the amalgamating co."]
[]
[]
[5,"Conversion of debentures into shares",null,null,null,"That part of the cost of debentures in relation to which such asset is acquired by the assessee"]
[]
["5A.","Conversion of preference shares into equity shares",null,null,null,"The part of the cost of preference shares in relation to which such asset is acquired by the assessee."]
[]
[6,"Allotment of shares/securities by a co. to its employees under ESOP Scheme approved by the Central Government",null,null,null,"a)"," If shares are allotted during 1999-2000 or on or after April 1, 2009, FMV of securities on the date of exercise of option"]
[]
[]
[null,null,null,null,null,"b)"," If shares are allotted before April 1, 2007 (not being during 1999-2000), the amount actually paid to acquire the securities"]
[]
[]
[null,null,null,null,null,"c)"," If shares are allotted on or after April 1, 2007 but before April 1, 2009, FMV of securities on the date of vesting of option (purchase price paid to the employer or FBT paid to employer shall not be considered)"]
[]
[]
["6A.","Listed Equity Shares or Units of Equity Oriented Funds or Units of Business Trust as referred to in Section 112A acquired before February 1, 2018.",null,null,null,"Higher of :"]
[null,null,null,null,null," (i)  ","Cost of acquisition of such asset; and"]
[null,null,null,null,null," (ii)  ","Lower of:"]
[null,null,null,null,null,"(A)  ","The fair market value of such asset; and"]
[null,null,null,null,null,"(B)  ","The full value of consideration received or accruing as a result of transfer of such asset."]
[]
[null,null,null,null,null,"Note:"," For meaning of 'Fair market Value' refer Explanation to Section 55(2)(ac)."]
[]
[7,"Property covered by section 56(2)(vii) or (viia) or (x)",null,null,null,"The value which has been considered for the purpose of Section 56(2)(vii) or (viia) or (x)"]
[]
[8,"Allotment of shares in Indian resulting company to the existing shareholders of the demerger company in a scheme of demerger",null,null,null,"Cost of acquisition of shares in demerged company ? Net book value of assets transferred in demerger ? Net worth of the demerged company immediately before demerger"]
[]
[9,"Cost of acquisition of original shares in demerged company after demerger",null,null,null,"Cost of acquisition of such shares minus amount calculated above in point 8."]
[]
[10,"Cost of acquisition of assets acquired by successor LLP from predecessor private company or unlisted public company at the time of conversion of the company into LLP in compliance with conditions of Section 47(xiiib)",null,null,null,"Cost of acquisition of the assets to the predecessor private company or unlisted public company"]
[]
[]
[]
[]
[11,"Cost of acquisition of rights of a partner in a LLP which became the property of the taxpayer due to conversion of a private company or unlisted public company into the LLP",null,null,null,"Cost of acquisition of the shares in the co. immediately before conversion"]
[]
[]
[]
[12,"Depreciable assets covered under Section 50",null,null,null,"Opening WDV of block of assets on the first day of the previous year plus actual cost of assets acquired during the year which fall within the same block of assets"]
[]
[13,"Depreciable assets of a power generating unit as covered under Section 50A*",null,null,null,"WDV of the asset minus terminal depreciation plus balancing charge"]
[]
[14,"Undertaking/division acquired by way of slump sale as covered under section 50B",null,null,null,"Net worth of such undertaking"]
[]
[15,"New asset acquired for claiming exemptions under sections 54, 54B, 54D, 54G or 54GA if it is transferred within three years",null,null,null,"Actual cost of acquisition minus exemption claimed under these sections"]
[]
[]
[16,"Goodwill of business or trade mark or brand name associated with business or right to manufacture, produce or process any article or thing or right to carry on any business or profession, tenancy right, stage permits or loom hours",null,null,null,"a) If these assets were acquired by gift, will, etc., under section 49(1) and the previous owner had purchased these assets: Cost of acquisition to the previous owner"]
[]
[null,null,null,null,null,"b) If the owner has purchased these assets: Actual cost of acquisition"]
[null,null,null,null,null,"c) If these assets are self-generated: Nil"]
[17,"Right shares",null,null,null,"Amount actually paid by assessee"]
[18,"Right to subscribe to shares (i.e., right entitlement)",null,null,null,"Nil"]
[19,"Bonus shares",null,null,null,"a) If allotted to the assessee before April 1, 1981: Fair market value on that date"]
[null,null,null,null,null,"b) In any other case: Nil"]
[20,"Allotment of equity shares and right to trade in stock exchange, allotted to members of stock exchange under a scheme of demutualization or corporatization of stock exchanges as approved by SEBI",null,null,null,"a) Cost of acquisition of shares: Cost of acquisition of original membership of the stock exchange"]
[]
[null,null,null,null,null,"b) Cost of acquisition of trading or clearing rights of the stock exchange: Nil"]
[21,"Capital asset, being a unit of business trust, acquired in consideration of transfer as referred to in section 47(xvii)",null,null,null,"Cost of acquisition of shares as referred to in section 47(xvii) [applicable from AY 2015-16]"]
[]
[":","Units allotted to an assessee pursuant to consolidation of two or more scheme of a mutual fund as referred to in Section 47(xviii)",null,null,null,"Cost of acquisition of such units shall be the cost of acquisition of units in the consolidating scheme of the mutual fund"]
[]
[]
[":","Shares in a company acquired by the non-resident assessee on redemption of Global Depository Receipts referred to in Section 115AC(1)(b)",null,null,null,"Cost of acquisition of such shares shall be calculated on the basis of the price prevailing on any recognized stock exchange on the date on which a request for such redemption was made."]
[]
[]
[24,"Any other capital asset:",null,null,null," a)  If it became property of taxpayer before April 1, 2001 by gift, will, etc., in modes specified insection 49(1): Cost of acquisition to the previous owner or FMV as on April 1, 2001, whichever is higher"]
[]
[]
[null,null,null,null,null," b)  If it became property of taxpayer before April 1, 2001 : Cost of acquisition or FMV as on April 1, 2001, whichever is more"]
[]
[null,null,null,null,null," c)  If it became property of taxpayer after April 1, 2001 by gift, will, etc., in modes specified insection 49(1): Cost of acquisition to the previous owner"]
[]
[null,null,null,null,null," d)  If it became property of taxpayer after April 1, 2001 : Actual cost of acquisition"]
["* Terminal Depreciation/Balancing Charge:"]
["a) ","Balancing Charge = Sales Consideration - WDV of the depreciable asset"]
["b) ","Terminal Depreciation = WDV - Sales Consideration"]
[":","When a depreciable asset (which was subject to depreciation on straight line basis) of a power generating units is sold, discarded, demolished or destroyed then terminal depreciation shall be deductible from sale consideration while computing capital gains, or balancing charge is taxable in the relevant year, as the case may be."]
[]
[]
["K ","Cost to the Previous Owner [sec. 49(1)]"]
["Cost to the previous owner shall be deemed to be the cost of acquisition in the hands of the taxpayer in cases where a capital asset becomes the property of the assessee under any of the modes given below:"]
[]
["a) ","On any distribution of assets on the total or partial partition of a HUF"]
["b) ","Under a Gift or Will;"]
["c) ","By Succession, Inheritance or Devolution;"]
["d) ","On any distribution of assets on dissolution of a firm, BOI or AOP (where such dissolution had taken place at any time before the 01-04-1987);"]
[]
["e)"," On any distribution of assets on liquidation of a company;"]
["f) ","Under a transfer to a revocable or an irrevocable trust;"]
["g) ","On any transfer by a holding company to its wholly owned Indian subsidiary company;"]
["h) ","On any transfer by a wholly owned subsidiary company to its Indian holding company;"]
["i) ","On any transfer by the amalgamating company to the Indian amalgamated company;"]
["j) ","In a scheme of amalgamation, any transfer of shares held in a Indian company by a amalgamating foreign company to the amalgamated Foreign company;"]
[]
["k) ","Consequent to transfer of share(in a scheme of amalgamation as referred to in Section 47(viab) of a foreign company which derives, directly or indirectly, its value substantially from the share or shares of an Indian company held by amalgamating foreign company to the amalgamated foreign company."]
["l)"," Consequent to transfer of capital asset by the demerged company to the resulting Indian company. (in case of demerger)"]
["m) ","Consequent to transfer of share (in case of demerger as referred to in Section 47(vic) of a foreign company which derives, directly or indirectly, its value substantially from the share or shares of an Indian company held by a demerged foreign company to resulting foreign company."]
[]
[]
["n) ","Any transfer, in a scheme of amalgamation of a banking company with a banking institution;"]
["o) ","On any transfer in a scheme of business reorganization of a cooperative bank;"]
["p) ","On any transfer in a scheme of conversion of private company or unlisted company into LLP;"]
["q) ","On any transfer in case of conversion of Firm or Sole proprietary concern into Company;"]
["r) ","By HUF where one of its members has converted his self-acquired property into joint family property."]
["Note:","Where previous owner has also acquired the property in the aforesaid manner the ‘previous owner’ of the property shall be construed as the last previous owner who acquired the property by means other than those stated above."]
[]
["L ","Cost of Improvement [Sec. 55(1)(b)]"]
["Cost of improvement, in relation to the capital assets shall include all capital expenditure incurred in making addition or alteration to the capital assets by the assessee or the previous owner. However, cost of improvement does not include any expenditure incurred prior to 01-04-2001. Cost of improvement shall be computed in the following manner:"]
[]
[]
["S. No.","Particular",null,null,null,null,"Cost of Improvement"]
[1,"In relation to goodwill of a business, right to manufacture, produce any article or thing or right to carry on business or profession",null,null,null,null,"NIL"]
[]
[2,"In relation to capital asset which becomes property of the assessee or previous owner before 01-04-2001",null,null,null,null,"Any expenditure of capital nature incurred on or after 01-04-2001"]
[]
[3,"In relation to capital asset which becomes property of the assessee or previous owner before 01.04.2001 by way of any mode specified under Section 49(1)",null,null,null,null,"Any expenditure of capital nature incurred on or after 01-04-2001 by the assessee or the previous owner"]
[]
[4,"In relation to capital asset which becomes property of the assessee or previous owner on or after 01.04.2001",null,null,null,null,"Any expenditure of capital nature incurred by the assessee or the previous owner"]
[]
[5,"In relation to capital asset which becomes property of the assessee or previous owner on or after 01-04-2001 by way of any mode specified under Section 49(1)",null,null,null,null,"Any expenditure of capital nature incurred by the assessee or the previous owner"]
[]
[]
["M ","Rates of tax on capital gains:"]
["1. Short Term Capital Gains",null,null,null,null,"2. Long Term Capital Gains"]
["a) ","Short-term capital gains shall be included in the gross total income of the taxpayer and will be taxed at the normal rates;",null,null,null," a)  ","Long-term capital gains are subject to tax at 20%;"]
[]
[]
["b) ","Short-term capital gains arising from transfer of Equity Shares, Units of an Equity Oriented Funds or a unit of a business trust which is chargeable to securities transaction tax shall be taxed at 15% under Section 111A;",null,null,null," b)  ","Long-term capital gains arising from transfer of listed securities, units or a zero coupon [other than as referred to in point d) below] bonds shall be taxable at lower of following:"]
[]
[]
[]
[]
["Note:-",null,null,null,null," i.  ","20% after taking benefit of indexation; or"]
["Now benefit of reduced rate of tax (i.e., 15%) shall be available w.e.f. 1-4-2016 even in respect of income arising from transfer of units of a business trust which were acquired by assessee in lieu of shares of special purpose vehicle as referred to in section 47(xvii).",null,null,null,null,"ii.  ","10% without taking benefit of indexation."]
[null,null,null,null,null," c)  ","Long-term capital gains arising to a non-residents or foreign company from transfer of unlisted securities shall be taxed at without giving benefit for indexation"]
[null,null,null,null,null," d)  "]
[null,null,null,null,null,null,"Long-term capital gains arising from transfer of listed equity share, or a unit of an equity oriented fund or a unit of a business trust as referred to in Section 112A shall be chargeable to tax at the rate of 10% in excess of Rs. 1 Lakh."]
[]
[]
["N","Reference to valuation officer [Section 55A]"]
["With a view to ascertaining the fair market value of a capital asset, the concerned Assessing Officer may refer the valuation of the capital asset to a Valuation Officer appointed by the Income-tax Department in the following cases:"]
[]
["1) "," Where the value of the asset as claimed by the assessee is in accordance with the estimate made by a registered valuer (who works in a private capacity under a licence issued by the Board and his valuation is not binding on the Assessing Officer), but the Assessing Officer is of opinion that the value so claimed is at variance with the fair market value of the asset;"]
[]
[]
["2) "," Where the Assessing Officer is of opinion that the fair market value of the asset exceeds the value of the asset by more than Rs. 25,000 or 15 per cent of the value claimed by the assessee, whichever is less; or"]
[]
["3)  ","Where the Assessing Officer is of opinion that, having regard to nature of an asset and relevant circumstances, it is necessary to make a reference to the Valuation Officer"]
[]
["O ","Deduction/ Exemption under Capital Gain"]
["Particulars","Section 54","Section 54B","Section 54D","Section 54EC","Section 54EE","Section 54F","Section 54G","Section 54GA","Section 54GB"]
[]
[]
["(a)","Eligible taxpayers"]
[null,"Individual and HUF","Individual and HUF","Any person","Any person","Any Person","Individual and HUF","Any person","Any person","Individual and HUF"]
[]
["(b)","Capital gains eligible for exemption"]
[null,"Long-term","Short-term or Long-term","Short-term or Long-term","Long-term","Long-term","Long-term","Short-term or Long-term","Short-term or Long-term","Long-term"]
[]
[]
["(c )","Capital gains arising from transfer of"]
[null,"Residential House property","Agriculture land used by taxpayer or by his parents or HUF for agriculture purposes in last 2 years before its transfer","Compulsory acquisition of land or building forming part of industrial undertaking (which was used for industrial purposes for at least 2 years before its acquisition).","Any long-term capital asset being Land or Building or Both","Any long-term capital asset","Any long term asset (other than a residential house property) provided on date of transfer taxpayer does not own more than one residential house property (except the new house)","Land, building, plant or machinery, in order to shift industrial undertaking from urban area to rural area.","Land, building, plant or machinery, in order to shift industrial undertaking from urban area to SEZ.","Residential property (house or a plot of land)  (see note 1)"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["(d)","Assets to be acquired for exemption"]
[null,"One residential house property, Or Two residential house properties (see note 4)","Agricultural land (may be in urban area or rural area)","Land or building for shifting or reestablishing said industrial undertaking","Bond of NHAI or REC, etc.","Units of such fund as may be notified by Central Government to finance start-ups","One residential house property","Land, building, plant or machinery, in order to shift industrial undertaking to rural area.","Land, building, plant or machinery, in order to shift industrial undertaking to SEZ.","Subscription in equity shares of an eligible company. \n(see note 2,3)"]
[]
[]
[]
[]
[]
[]
[]
[]
["(e)","Time limit for acquiring the new assets"]
[null,"Purchase: within 1 year before or 2 years after date of transfer","Within 2 years after date of transfer","Within 3 years from date of receipt of compensation","Within 6 months from date of transfer","Within 6 months after the date of transfer of original asset","Purchase: within 1 year before or within 2 years after date of transfer","within 1 year before or 3 years after date of transfer","Within 1 year before or within 3 years after date of transfer","Investment by the assessee -"]
[]
[]
[]
[]
[]
[null,"Construction: within 3 years after date of transfer",null,null,null,null,"Construction: within 3 years after date of transfer",null,null,"Before due date for furnishing of return under Sec. 139(1). "]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,"Investment by the company - within 1 year from date of subscription."]
["(f)","Exemption Amount"]
[null,"Investment in new assets or capital gain, whichever is lower","Investment in agricultural land or capital gain, whichever is lower","Investment in new assets or capital gain, whichever is lower","Investment in new assets or capital gains, whichever is lower, however, subject to Rs. 50 lakhs.","Investment in new assets or capital gains, whichever is lower, however, subject to Rs. 50 lakhs.","Investment in new assets X capital gain/net consideration","Investment in new assets or capital gain, whichever is lower","Investment in new assets or capital gain, whichever is lower","Investment in new assets X capital gain/net consideration"]
[]
[]
[]
[]
[]
[]
[]
[]
["(g)","Withdrawal of exemption"]
[null,"If new asset is transferred within 3 years of its acquisition","If new asset is transferred within 3 years of its acquisition","If new asset is transferred within 3 years of its acquisition","If new asset is transferred or it is converted into money or a loan is taken on its security within 5 years of its acquisition","If new asset is transferred within a period of 3 years from the date of its acquisition. (see note 5)","a) If new asset is transferred within 3 years of acquisition,","If new asset is transferred within 3 years of acquisition","If new asset is transferred within 3 years of acquisition","If equity shares in company or new asset acquired by company is sold or transferred within a period of 5 years from date of acquisition."]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,"b) if another residential house is purchased within 2 years of transfer of original asset;"]
[null,null,null,null,null,null,"c) if another house is constructed within 3 years of transfer of original asset"]
["(h)","Deposit in Capital gains deposit scheme before due date under Sec. 139(1)"]
[null,"Yes","Yes","Yes","No","No","Yes","Yes","Yes","Yes"]
["P ","Capital Gain Account Scheme 1988"]
["a) ","The scheme is open to all taxpayers, who wish to claim exemption under Sections 54, 54B, 54D, 54F, 54G or 54GB."]
["b) ","If taxpayer could not invest the capital gains to acquire new asset before due date of furnishing of return, the capital gains can be deposited before due date for furnishing of return of income in deposit account in any branch of a nationalized bank in accordance with Capital Gain Account Scheme 1988."]
[]
[]
[]
["Note: 1","Provisions of this section shall not apply to any transfer of residential property made after March 31, 2017. However, in case of an investment in eligible start-up, the residential property can be transferred up to March 31, 2019."]
[]
["Note: 2"," W.e.f. April 1, 2017, eligible start-up is also included in definition of eligible company. "]
["Note: 3","The eligible company should utilize the amount of subscription for purchase of new assets (i.e., plant and machinery except vehicle, office appliances, computer or computer software etc.). However, In the case of eligible startup, the new asset shall include computers or computer software."]
[]
[]
["Note:4","With effect from Assessment Year 2020-21, a taxpayer has an option to make investment in two residential house properties in India. This option can be exercised by the taxpayer only once in his lifetime provided the amount of long-term capital gain does not exceed Rs. 2 crores."]
[]
[]
["Note: 5","Where assessee takes loans or advance on security of such specified asset, he shall be deemed to have transferred such asset on the date on which such loan or advance is taken."]

{"sheet":"Treat_HR_2122","index":17,"n_rows":135,"n_cols":13,"rows_kept":135,"cut":false,"hidden":false,"merged":[[4,0,4,13],[5,1,5,13],[6,1,6,13],[7,1,7,13],[8,1,8,13],[9,0,9,13],[0,0,0,8],[0,11,0,13],[1,0,1,13],[2,1,2,13],[3,1,3,13],[10,1,10,11],[10,12,10,13],[11,0,16,0],[11,1,11,11],[11,12,11,13],[12,1,12,11],[12,12,12,13],[13,1,15,1],[13,2,15,11],[13,12,15,13],[22,1,22,11],[22,12,22,13],[23,0,24,0],[23,1,23,11],[23,12,23,13],[24,1,24,11],[24,12,24,13],[16,2,16,11],[16,12,16,13],[17,0,21,0],[17,1,17,11],[17,12,17,13],[18,1,19,11],[18,12,21,13],[20,2,20,11],[21,2,21,11],[40,1,40,11],[40,12,40,13],[41,0,45,0],[41,1,43,13],[44,1,45,13],[46,1,46,13],[34,1,34,11],[35,2,35,11],[36,1,37,1],[36,2,37,11],[38,1,39,1],[38,2,39,11],[25,0,39,0],[25,1,25,11],[25,12,25,13],[26,1,27,1],[26,2,27,11],[26,12,39,13],[28,1,31,1],[28,2,31,11],[32,1,33,1],[32,2,33,11],[55,1,55,13],[56,0,58,13],[59,1,59,13],[60,1,60,13],[61,1,61,13],[62,1,62,13],[47,0,48,13],[49,1,49,13],[50,1,50,13],[51,1,51,13],[52,1,52,13],[53,0,54,0],[53,1,54,13],[63,0,64,0],[63,1,64,13],[65,1,65,13],[66,0,70,0],[66,1,70,3],[66,4,70,5],[66,6,70,6],[66,7,70,7],[66,8,70,8],[66,9,70,13],[71,9,73,13],[74,0,78,0],[74,1,78,3],[74,4,78,5],[74,6,78,6],[74,7,78,7],[74,8,78,8],[74,9,78,13],[71,0,73,0],[71,1,73,3],[71,4,73,5],[71,6,73,6],[71,7,73,7],[71,8,73,8],[79,9,83,13],[84,0,86,0],[84,1,86,3],[84,4,86,13],[87,0,89,0],[87,1,89,3],[87,4,89,13],[79,0,83,0],[79,1,83,3],[79,4,83,5],[79,6,83,6],[79,7,83,7],[79,8,83,8],[100,0,107,0],[100,1,100,13],[101,1,102,13],[103,2,103,13],[104,2,104,13],[105,2,105,13],[106,1,107,1],[106,2,107,13],[90,0,92,0],[90,1,92,3],[90,4,92,13],[93,1,93,13],[94,0,98,13],[99,1,99,13],[123,8,124,13],[125,7,128,7],[125,8,128,13],[129,7,133,7],[129,8,133,13],[134,7,139,7],[134,8,139,13],[108,1,108,13],[109,0,111,13],[112,1,112,13],[113,0,113,6],[113,7,113,13],[114,0,139,6],[114,7,117,13],[118,7,122,7],[118,8,122,13],[123,7,124,7]]}
["Tax Information (F.Year 2021-22)",null,null,null,null,null,null,null,null,null,null,"Home"]
[]
["II."," Income under the House Properties"]
["A"," Basis of Charge [Section 22]:"]
["Income from house property shall be taxable under this head if following conditions are satisfied:"]
["(a)","The house property should consist of any building or land appurtenant thereto;"]
["(b)","The taxpayer should be the owner of the property;"]
["(c )","The house property should not be used for the purpose of business or profession carried on by the taxpayer."]
["B"," Computation of income from house property:"]
["Income from a house property shall be determined in the following manner:"]
["S.N.","Particulars",null,null,null,null,null,null,null,null,null,null,"Amount"]
[1,"Gross Annual value [Sec. 23(1)]  ",null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(M14:N17)","v":18000}]
[null,"(The Gross Annual Value of the house property shall be higher of following:"]
[null,"(a)","Expected rent, i.e., the sum for which the property might reasonably be expected to be let out from year to year. Expected rent shall be higher of municipal valuation or fair rent of the property, subject to maximum of standard rent;",null,null,null,null,null,null,null,null,null,15000]
[]
[]
[null,"(b) ","Rent actually received or receivable after excluding unrealized rent but before deducting loss due to vacancy",null,null,null,null,null,null,null,null,null,18000]
[2,"Less: Municipal Taxes",null,null,null,null,null,null,null,null,null,null,500]
[null,"Municipal taxes including service-taxes levied by any local authority in respect of house property is allowed as deduction, if:"]
[]
[null,"(a)","Taxes are borne by the owner; and"]
[null,"(b) ","Taxes are actually paid by him during the year."]
[3,"Net Annual Value",null,null,null,null,null,null,null,null,null,null,{"$f":"M12-M18","v":17500}]
[4,"Less: Standard deduction at 30% [Section 24(a)]",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(M23>0,ROUND(M23*0.3,0),0)","v":5250}]
[null,"30% of net annual value of the house property is allowed as deduction if property is let-out during the previous year."]
[5,"Less: Interest on borrowed capital [Section 24(b)]",null,null,null,null,null,null,null,null,null,null,45000]
[null,"(a)","In respect of let-out property, actual interest incurred on capital borrowed for the purpose of acquisition, construction, repairing, re-construction shall be allowed as deduction"]
[]
[null,"(b)","In respect of self-occupied residential house property, interest incurred on capital borrowed for the purpose of acquisition or construction of house property shall be allowed as deduction up to Rs. 2 lakhs. The deduction shall be allowed if capital is borrowed on or after 01-04-1999 and acquisition or construction of house property is completed within 5 years."]
[]
[]
[]
[null,"(c )"," In respect of self-occupied residential house property, interest incurred on capital borrowed for the purpose of reconstruction, repairs or renewals of a house property shall be allowed as deduction up to Rs. 30,000."]
[]
[null,"* Deduction for interest on borrowed capital shall be limited to Rs. 30,000 in following circumstances:"]
[null,"(a)","If capital is borrowed before 01-04-1999 for the purpose of purchase or construction of a house property;"]
[null,"(b)"," If capital is borrowed on or after 01-04-1999 for the purpose of re-construction, repairs or renewals of a house property;"]
[]
[null,"(c )"," If capital is borrowed on or after 01-04-1999 but construction of house property is not completed within five years from end of the previous year in which capital was borrowed."]
[]
[6,"Income from house property",null,null,null,null,null,null,null,null,null,null,{"$f":"M23-M24-M26","v":-32750}]
[":","With effect from Assessment Year 2020-21, deduction for interest paid or payable on borrowed capital shall be allowed in respect of two self-occupied house properties. However, the aggregate amount of deduction under this provision shall remain same i.e., Rs. 30,000 or Rs. 2,00,000, as the case may be."]
[]
[]
[null,"* Any interest pertaining to the period prior to the year of acquisition/ construction of the house property shall be allowed as deduction in five equal installments, beginning with the year in which the property was acquired/ constructed."]
[]
["C-1"," Deduction for interest on housing loan [Section 80EE]"]
["Deduction of up to Rs 50,000 shall be allowed to an Individual for interest payable on loan taken for the purpose of acquisition of a house property subject to following conditions:"]
[]
["(a)"," Loan has been sanctioned by Financial institution during the financial year 2016-17;"]
["(b)","The amount of loan sanctioned does not exceed Rs 35,00,000;"]
["(c )","  The value of residential property does not exceed Rs 50,00,000;"]
["(d)"," The assessee does not own any residential house property on the date of sanction of loan;"]
["(e)","  Where deduction has been allowed under this section, no deduction shall be allowed in respect of such interest under any other provision."]
[]
["C-2"," Deduction for interest paid on housing loan taken for affordable housing [Section 80EEA]"]
["With an objective to provide an impetus to the ‘Housing for all’ initiative of the Government and to enable the home buyer to have low-cost funds at his disposal, the Finance (No. 2) Act, 2019 has inserted a new Section 80EEA under the Income-tax Act for those individuals who are not eligible to claim deduction under Section 80EE. An individual can claim deduction of up to Rs. 150,000 under section 80EEA subject to following conditions:"]
[]
[]
["(a)"," Loan should be sanctioned by the financial institution during the period beginning on 01-04-2019 and ending on the 31-03-2020"]
["(b)","Stamp duty value of residential house property should not exceed Rs. 45 lakhs"]
["(c )","The assessee should not own any residential house property on the date of sanction of loan"]
["(d)","The assessee should not be eligible to claim deduction under Section 80EE."]
[null,"Hence, an individual who does not meet the criteria of section 80EE shall now be eligible to claim deduction under section 80EEA of up to Rs. 150,000 in addition to deduction under section 24(b). This deduction is available from Assessment Year 2020-21."]
[]
[":","Computation of Income from House Property"]
["S. No.","Property Type",null,null,"Gross Annual Value of the property",null,"Deduction for municipal taxes","Net Annual Value of the property","Standard Deduction","Interest on borrowed capital"]
[]
[]
[]
[]
[1,"Self-occupied house property/properties",null,null,"Nil",null,"Nil","Nil","Nil","Deduction for interest on borrowed capital is allowed up to Rs. 30,000 or Rs. 2,00,000, as the case may be."]
[]
[]
[2,"House property could not be occupied by the owner due to employment or business carried on at any other place",null,null,"Nil",null,"Nil","Nil","Nil","Deduction for interest on borrowed capital is allowed up to Rs. 30,000 or Rs. 2,00,000, as the case may be."]
[]
[]
[]
[]
[3,"Let out property",null,null,"To be computed as per provisions of Section 23(1)",null,"Allowed on actual payment basis","Gross annual value lessMunicipal taxes","30% of Net Annual Value","Entire amount of interest paid or payable on borrowed capital shall be allowed as deduction. Pre-construction interest shall be allowed as deduction in 5 annual equal installments (Subject to certain conditions)."]
[]
[]
[]
[]
[4,"More than two-self occupied properties",null,null,"Only two properties selected by the taxpayer will be considered as self-occupied house properties and all other properties shall be deemed to be let-out for the purpose of computation of income under the head house property."]
[]
[]
[5,"Self-occupied property/properties let-out for the part of the year",null,null,"The house will be taken as let-out property and no concession shall be available for the duration during which the property was self-occupied."]
[]
[]
[6,"One part of the property is let-out and other part is used for self-occupied purposes",null,null,"Each part of the property shall be considered as separate property and income will be computed accordingly"]
[]
[]
["D "," Composite Rent:"]
["If letting out of building along with movable assets i.e., machinery, plan, furniture or fixtures, etc. forms part of a single transaction and are inseparable, the composite rent shall be taxable under the head “Profits and gains from business or profession” or “Income from other sources”, as the case may be. On the other hand, if the letting out of building is separable from letting of other assets, then income from letting out of building shall be taxable under the head “Income from house property” and income from letting out of other assets shall be taxable under the head “Profits and gains from business or profession” or “Income from other sources”, as the case may be."]
[]
[]
[]
[]
["E","Treatment of unrealized rent and arrears of rent [Explanation to section 23(1)]"]
[null,"Deduction for unrealized rent:"]
[null,"Unrealized rent is that portion of rental income which the owner could not realize from the tenant. Unrealized rent is allowed to be deducted from actual rent received or receivable only if the following conditions are satisfied:"]
[]
[null,"(a)"," The tenancy is bona fide;"]
[null,"(b)","The defaulting tenant has vacated, or steps have been taken to compel him to vacate the property;"]
[null,"(c )","The defaulting tenant is not in occupation of any other property of the assessee;"]
[null,"(d)"," The taxpayer has taken all reasonable steps to institute legal proceedings for the recovery of the unpaid rent or satisfies the Assessing Officer that legal proceedings would be useless."]
[]
["F ","Arrears of rent or recovery of unrealized rent [Section 25A]"]
["Amount received in respect of arrears of rent or any subsequent recovery of unrealized rent shall be deemed to be the income of taxpayer under the head \"Income from house property\" in the year in which such rent is realized or received (whether or not the assessee is the owner of that property in that year). Further, 30% of such rent shall be allowed as deduction."]
[]
[]
["G ","Co-owner and Deemed Owner"]
["Property owned by co-owners [Section 26]:",null,null,null,null,null,null,"Deemed owner [Section 27]:"]
["If house property is owned by co-owners and their share in house property is definite and ascertainable than the income of such house property will be assessed in the hands of each co-owner separately. For the purpose of computing income from house property, the annual value of the property will be taken in proportion to their share in the property. In such a case, each co-owner shall be entitled to claim benefit of self-occupied house property in respect of their share in the property (subject to prescribed conditions). However, where the shares of co-owners are not definite, the income of the property shall be assessed as that of an Association of persons.",null,null,null,null,null,null,"Income from house property is taxable in the hands of its owner. However, in the following cases, legal owner is not considered as the real owner of the property and someone else is considered as the deemed owner of the property to pay tax on income earned from such house property:"]
[]
[]
[]
[null,null,null,null,null,null,null,1," An individual, who transfers otherwise than for adequate consideration any house property to his or her spouse, not being a transfer in connection with an agreement to live apart, or to a minor child not being a married daughter, shall be deemed to be the owner of the house property so transferred;"]
[]
[]
[]
[]
[null,null,null,null,null,null,null,2,"The holder of an impartible estate shall be deemed to be the individual owner of all the properties comprised in the estate;"]
[]
[null,null,null,null,null,null,null,3,"A member of a co-operative society, company or other association of persons to whom a building or part thereof is allotted or leased under a house building scheme shall be deemed to be the owner of that building or part thereof;"]
[]
[]
[]
[null,null,null,null,null,null,null,4," A person who is allowed to take or retain possession of any building or part thereof in part performance of a contract of the nature referred to in Section 53A of the Transfer of Property Act, 1882 shall be deemed to be the owner of that building or part thereof;"]
[]
[]
[]
[]
[null,null,null,null,null,null,null,5,"A person who acquires any rights (excluding any rights by way of a lease from month to month or for a period not exceeding one year) in or with respect to any building or part thereof, by virtue of any such transaction as is referred to in section 269UA(f), shall be deemed to be the owner of that building or part thereof."]

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["Tax Information (F.Year 2021-22)",null,null,"Home"]
[]
[1,"SALARY  "]
[":","Salary is defined to include:"]
["(a)","Wages"]
["(b)","Annuity"]
["(c)","Pension"]
["(d)"," Gratuity"]
["(e)"," Fees, Commission, Perquisites, Profits in lieu of or in addition to Salary or Wages"]
["(f)"," Advance of Salary"]
["(g)"," Leave Encashment"]
["(h)","Annual accretion to the balance of Recognized Provident Fund"]
["(i)"," Transferred balance in Recognized Provident Fund"]
["(j)"," Contribution by Central Government or any other employer to Employees Pension Account as referred in Sec. 80CCD"]
[":","Place of accrual of salary:"]
["(a)","Salary accrues where the services are rendered even if it is paid outside India;"]
["(b)"," Salary paid by the Foreign Government to his employee serving in India is taxable under the head Salaries;"]
["(c)","Leave salary paid abroad in respect of leave earned in India shall be deemed to accrue or arise in India."]
[null,"Exceptions - If a Citizen of India render services outside India, and receives salary from Government of India, it would be taxable as salary deemed to have accrued in India."]
[]
[":","Key Points"]
["(a)","Salary income is chargeable to tax on “due basis” or “receipt basis” whichever is earlier."]
["(b)","Existence of relationship of employer and employee is must between the payer and payee to tax the income under this head."]
["(c)","Income from salary taxable during the year shall consists of following:"]
[null,"i. Salary due from employer (including former employer) to taxpayer during the previous year, whether paid or not;"]
[null,"ii. Salary paid by employer (including former employer) to taxpayer during the previous year before it became due;"]
[null,"iii. Arrear of salary paid by the employer (including former employer) to taxpayer during the previous year, if not charged to tax in any earlier year;"]
[null,"Exceptions - Remuneration, bonus or commission received by a partner from the firm is not taxable under the head Salaries rather it would be taxable under the head business or profession."]
[]
[":","Taxability of various components of salary:"]
["Section","Particulars",null,"Taxability/Exemption"]
[17,"Basic salary",null,"Fully taxable"]
[17,"Dearness Allowance (referred to as ‘DA’)",null,"Fully taxable"]
[17,"Bonus, fees or commission",null,"Fully taxable"]
["A.","Allowances"]
["10(13A) read with Rule 2A","House rent allowance (Least of the following is exempt)"]
[null,"(a)"," Actual HRA Received","Note:"]
[null,"(b)"," 40% of Salary (50%, if house situated in Mumbai, Calcutta, Delhi or Chennai)","i. Fully taxable, if HRA is received by an employee who is living in his own house or if he does not pay any rent"]
[null,"(c)","Rent paid minus 10% of salary","ii. It is mandatory for employee to report PAN of the landlord to the employer if rent paid is more than Rs. 1,00,000 [Circular No. 08 /2013 dated 10-10-2013]."]
[null,null,"* Salary = Basic + DA (if part of retirement benefit) + Turnover based Commission"]
["10(14)","Children education allowance",null,"Up to Rs. 100 per month per child up to a maximum of 2 children is exempt"]
["10(14)","Hostel expenditure allowance",null,"Up to Rs. 300 per month per child up to a maximum of 2 children is exempt"]
["10(14)","Transport Allowance granted to an employee to meet expenditure for the purpose of commuting between place of residence and place of duty",null,"Rs. 3,200 per month granted to an employee, who is blind or deaf and dumb or orthopedically handicapped with disability of lower extremities"]
["Sec. 10(14)","Allowance granted to an employee working in any transport business to meet his personal expenditure during his duty performed in the course of running of such transport from one place to another place provided employee is not in receipt of daily allowance.",null,"Amount of exemption shall be lower of following: \na) 70% of such allowance; or \nb) Rs. 10,000 per month."]
["10(14)","Conveyance allowance granted to meet the expenditure on conveyance in performance of duties of an office",null,"Exempt to the extent of expenditure incurred for official purposes"]
["10(14)","Travelling allowance to meet the cost of travel on tour or on transfer",null,"Exempt to the extent of expenditure incurred for official purposes"]
["10(14)","Daily allowance to meet the ordinary daily charges incurred by an employee on account of absence from his normal place of duty",null,"Exempt to the extent of expenditure incurred for official purposes"]
["10(14)","Helper/Assistant allowance",null,"Exempt to the extent of expenditure incurred for official purposes"]
["10(14)","Research allowance granted for encouraging the academic research and other professional pursuits",null,"Exempt to the extent of expenditure incurred for official purposes"]
["10(14)","Uniform allowance",null,"Exempt to the extent of expenditure incurred for official purposes"]
["10(7)","Any allowance or perquisite paid or allowed by Government to its employees (an Indian citizen) posted outside India",null,"Fully Exempt"]
["-","Allowances to Judges of High Court/Supreme Court (Subject to certain conditions)",null,"Fully Exempt."]
["10(45)","Following allowances and perquisites given to serving Chairman/Member of UPSC is exempt from tax:",null,"Fully Exempt"]
[null,1," Value of rent free official residence"]
[null,2," Value of conveyance facilities including transport allowance"]
[null,3,"Sumptuary allowance"]
[null,4," Leave travel concession"]
[null,"Allowances paid by the UNO to its employees",null,"Fully Exempt"]
["10(45)","Allowances to Retired Chairman/Members of UPSC (Subject to certain conditions)",null,"Exempt subject to maximum of Rs. 14,000 per month for defraying the services of an orderly and for meeting expenses incurred towards secretarial assistant on contract basis."]
["10(14) read with Rule 2BB","Special compensatory Allowance (Hilly Areas) (Subject to certain conditions and locations)",null,"Amount exempt from tax varies from Rs. 300 to Rs. 7,000 per month."]
["10(14) read with Rule 2BB","Border area, Remote Locality or Disturbed Area or Difficult Area Allowance (Subject to certain conditions and locations)",null,"Amount exempt from tax varies from Rs. 200 to Rs. 1,300 per month."]
[" 10(14) read with Rule 2BB","Tribal area allowance in (a) Madhya Pradesh (b) Tamil Nadu (c) Uttar Pradesh (d) Karnataka (e) Tripura (f) Assam (g) West Bengal (h) Bihar (i) Orissa",null,"Up to Rs. 200 per month is exempt"]
[" 10(14) read with Rule 2BB","Compensatory Field Area Allowance. If this exemption is taken, employee cannot claim any exemption in respect of border area allowance ",null,"Up to Rs. 2,600 per month is exempt (Subject to certain conditions and locations)"]
[" 10(14) read with Rule 2BB","Compensatory Modified Area Allowance. If this exemption is taken, employee cannot claim any exemption in respect of border area allowance",null,"Up to Rs. 1,000 per month is exempt  (Subject to certain conditions and locations)"]
["10(14) read with Rule 2BB","Counter Insurgency Allowance granted to members of Armed Forces operating in areas away from their permanent locations. ",null,"Up to Rs. 3,900 per month is exempt. \nIf this exemption is taken, employee cannot claim any exemption in respect of border area allowance (Subject to certain conditions and locations)"]
["10(14) read with Rule 2BB","Underground Allowance to employees working in uncongenial, unnatural climate in underground mines",null,"Up to Rs. 800 per month is exempt"]
["10(14) read with Rule 2BB","High Altitude Allowance granted to armed forces operating in high altitude areas (Subject to certain conditions and locations)",null,"a) Up to Rs. 1,060 per month (for altitude of 9,000 to 15,000 feet) is exempt"]
[null,null,null,"b) Up to Rs. 1,600 per month (for altitude above 15,000 feet) is exempt"]
["Sec. 10(14) read with Rule 2BB","Highly active field area allowance granted to members of armed forces ",null,"Up to Rs. 4,200 per month is exempt (Subject to certain conditions and locations)"]
["Sec. 10(14) read with Rule 2BB","Island Duty Allowance granted to members of armed forces in Andaman and Nicobar and Lakshadweep group of Island ",null,"Up to Rs. 3,250 per month is exempt (Subject to certain conditions and locations)"]
["10(14)","City Compensatory Allowance",null,"Fully Taxable"]
["10(14)","Fixed Medical Allowance",null,"Fully Taxable"]
["10(14)","Tiffin, Lunch, Dinner or Refreshment Allowance",null,"Fully Taxable"]
["10(14)","Servant Allowance",null,"Fully Taxable"]
["10(14)","Project Allowance",null,"Fully Taxable"]
["10(14)","Overtime Allowance",null,"Fully Taxable"]
["10(14)","Telephone Allowance",null,"Fully Taxable"]
["10(14)","Holiday Allowance",null,"Fully Taxable"]
["10(14)","Any Other Cash Allowance",null,"Fully Taxable"]
["B.","Perquisites"]
["17(2)(i)/(ii)  read with Rule 3(1)","Rent free unfurnished accommodation provided to Central and State Government employees",null,"License fees determined in accordance with rules framed by Government for allotment of houses shall be deemed to be the taxable value of perquisites."]
["17(2)(i)/(ii)  read with Rule 3(1)","Unfurnished rent free accommodation provided to other employees",null,"Taxable value of perquisites"]
[null,"(a)","If house property is owned by the employer, the taxable value of perquisite shall be:"]
[null,"i"," 15% of salary, if population of city where accommodation is provided exceeds 25 lakhs"]
[null,"ii"," 10% of salary, if population of city where accommodation is provided exceeds 10 lakhs but does not exceed 25 lakhs"]
[null,"iii"," 7.5% of salary, if accommodation is provided in any other city"]
[null,"(b)","If house property is taken on lease or rent by the employer, the taxable value of perquisite shall be: i. Lease rent paid or payable by the employer or 15% of the salary, whichever is lower"]
[null,null,"Note: Key point relating to Salary in this purpose"]
[null,null,"*Salary includes:","But does not include"]
[null,null,"(a) Basic Pay, (b) Dearness Allowance (only to the extent it forms part of retirement benefit salary),(c) Bonus,(d) Commission,(e) All other allowances (only taxable portion),(f) Any monetary payment which is chargeable to tax","(a) Value of any perquisite, (b) Employer’s contribution to PF,(c )  Benefits received at the time of retirement like gratuity, pension etc."]
[null,null,"Note: Other key Points"]
[null,null,"1) Rent free accommodation is not chargeable to tax if provided in remote area."]
[null,null,"2) Rent free accommodation provided to High Court or Supreme Court Judges, Union Ministers, Leader of Opposition in Parliament, an official in Parliament and Serving Chairman and members of UPSC is tax free perquisite."]
[null,null," 3) The value so determined shall be reduced by the amount of rent, if any,  recovered from the employee."]
[null,null,"4) If employee is transferred and retain property at both the places, the taxable value of perquisites for initial period of 90 days shall be determined with reference to only one accommodation (at the option of the assessee). The other one will be tax free. However after 90 days, taxable value of perquisites shall be charged with reference to both the accommodations."]
["17(2)(i)/(ii)  read with Rule 3(1)","Rent free furnished accommodation-Taxable value of perquisites shall be computed in following manner:"]
[null,"(a)"," Taxable value of perquisite assuming accommodation to be provided to the employee is unfurnished"]
[null,"(b)"," Add: 10% of original cost of furniture and fixtures (if these are owned by the employer) or actual higher charges paid or payable (if these are taken on rent by the employer)."]
[null,"(c)"," Less: The value so determined shall be reduced by the amount of rent, if any, recovered from the employee"]
["17(2)(i)/(ii)  read with Rule 3(1)","Accommodation provided in a hotel-Taxable value of perquisite shall be lower of following:"]
[null,"(a)","Actual charges paid or payable by the employer to such hotel; or"]
[null,"(b)","24% of salary"]
[null,null,"Hotel accommodation will not be chargeable to tax if : a) It is provided for a total period not exceeding in aggregate 15 days in the financial year; and b) Such accommodation in hotel is provided on employee’s transfer from one place to another place."]
[]
[]
["17(2)(viii) read with Rule 3(2)","Motor Car / Other Conveyance-Taxable value of perquisites (Motor Car (taxable only in case of specified employees  except when car owned by the employee is used by him or members of his household wholly for personal purposes and for which reimbursement is made by the employer)\n\n )"]
["17(2)(iv)","Any sum paid by employer in respect of any obligation of an employee",null,"Fully Taxable"]
["17(2)(viii) read with Rule 3(3)","Services of a domestic servant including sweeper, gardener, watchmen or personal attendant (taxable only in case of specified employee ",null,"Taxable value of perquisite shall be salary paid or payable by the employer for such services less any amount recovered from the employee."]
[" 17(2)(viii) read with Rule 3(4)","Supply of gas, electricity or water for household purposes",null,"Taxable value of perquisites:"]
[null,"➢"," Manufacturing cost per unit incurred by the employer., if provided from resources owned by the employer;"]
[null,"➢ ","Amount paid by the employer, if purchased by the employer from outside agency"]
[null,null,"Note:"]
[null,null,"1. Any amount recovered from the employee shall be deducted from the taxable value of perquisite."]
[null,null,"2. Taxable in case of specified employees only [See note 4]"]
["17(2)(viii) read with Rule 3(5)","Education Facilities",null,"Taxable value of perquisites (See Note 2 below)"]
["17(2)(viii)read with Rule 3(6)","Transport facilities provided by the employer engaged in carriage of passenger or goods (except Airlines or Railways)",null,"Value at which services are offered by the employer to the public less amount recovered from the employee shall be a taxable perquisite"]
["17(2)(v)","Amount payable by the employer to effect an insurance on life of employee or to effect a contract for an annuity",null,"Fully Taxable"]
["17(2)(vi) read with Rule 3(8)/3(9)","ESOP/ Sweat Equity Shares",null,"Fair Market value of shares or securities on the date of exercise of option by the assessee less amount recovered from the employee in respect of such shares shall be the taxable value of perquisites."]
[null,"Fair Market Value shall be determined as follows:"]
[null,"(a)"," In case of listed Shares: Average of opening and closing price as on date of exercise of option (Subject to certain conditions and circumstances)"]
[null,"(b)"," In case of unlisted shares/ security other than equity shares: Value determined by a Merchant Banker as on date of exercise of option or an earlier date, not being a date which is more than 180 days earlier than the date of exercise of the option."]
["17(2)(vii)","Employer’s contribution towards superannuation fund",null,"Taxable in the hands of employee to the extent such contribution exceeds Rs.1,50,000"]
["17(2)(viii) read with Rule 3(7)(i)","Interest free loan or Loan at concessional rate of interest",null,"Interest free loan or loan at concessional rate of interest given by an employer to the employee (or any member of his household) is a perquisite chargeable to tax in the hands of all employees on following basis:"]
[null,"(a)"," Find out the “maximum outstanding monthly balance” (i.e. the aggregate outstanding balance for each loan as on the last day of each month);"]
[null,"(b)"," Find out rate of interest charged by the SBI as on the first day of relevant previous year in respect of loan for the same purpose advanced by it;"]
[null,"(c)","Calculate interest for each month of the previous year on the outstanding amount (mentioned in Step 1) at the rate of interest given in Step 2"]
[null,"(d)"," From the total interest calculated for the entire previous year (step 3), deduct interest actually recovered, if any, from employee"]
[null,"(e)"," The balance amount (Step 3-Step 4) is taxable value of perquisite"]
[null,"Nothing is taxable if:"]
[null,"i"," Loan in aggregate does not exceed Rs. 20,000; or"]
[null,"ii"," Loan is provided for treatment of specified diseases (Rule 3A) like neurological diseases, Cancer, AIDS, Chronic renal failure, Hemophilia (specified diseases). However, exemption is not applicable to so much of the loan as has been reimbursed to the employee under any medical insurance scheme."]
["17(2)(viii)    read with Rule 3(7)(ii)","Facility of travelling, touring and accommodation availed of by the employee or any member of his household for any holiday",null,"a) Taxable value of perquisite shall be expenditure incurred by the employer less amount recovered from employee."]
[null,null,null,"b) Where such facility is maintained by the employer, and is not available uniformly to all employees, the value of benefit shall be taken to be the value at which such facilities are offered by other agencies to the public."]
["17(2)(viii) read with Rule 3(7)(iii)","Free food and beverages provided to the employee"]
[null,1,"Fully Taxable:","Free meals in excess of Rs. 50 per meal less amount paid by the employee shall be a taxable perquisite"]
[null,2," Exempt from tax:","Following free meals shall be exempt from tax:"]
[null,"(a)","Food and non-alcoholic beverages provided during working hours in remote area or in an offshore installation;"]
[null,"(b)","Tea, Coffee or Non-Alcoholic beverages and Snacks during working hours are tax free perquisites;"]
[null,"(c)","Food in office premises or through non-transferable paid vouchers usable only at eating joints provided by an employer is not taxable, if cost to the employer is Rs. 50(or less) per meal."]
["17(2)(viii) read with Rule 3(7)(iv)","Gift or Voucher or Coupon on ceremonial occasions or otherwise provided to the employee",null,"a) Gifts in cash or convertible into money (like gift cheque) are fully taxable"]
[null,null,null,"b) Gift in kind up to Rs.5,000 in aggregate per annum would be exempt, beyond which it would be taxable."]
["17(2)(viii)  read with Rule 3(7)(v)","Credit Card"]
[null,"(a)"," Expenditure incurred by the employer in respect of credit card used by the employee or any member of his household less amount recovered from the employee is a taxable perquisite"]
[null,"(b)"," Expenses incurred for official purposes shall not be a taxable perquisite provided complete details in respect of such expenditure are maintained by the employer"]
["17(2)(viii) read with Rule 3(7)(vi)","Free Recreation/ Club Facilities"]
[null,"(a)","Expenditure incurred by the employer towards annual or periodical fee etc. (excluding initial fee to acquire corporate membership) less amount recovered from the employee is a taxable perquisite"]
[null,"(b)"," Expenses incurred on club facilities for the official purposes are exempt from tax."]
[null,"(c)"," Use of health club, sports and similar facilities provided uniformly to all employees shall be exempt from tax."]
["17(2)(viii) read with Rule 3(7)(vii)","Use of movable assets of the employer by the employee is a taxable perquisite",null,"Taxable value of perquisites"]
[null,"(a)","Use of Laptops and Computers:"," Nil"]
[null,"(b)"," Movable asset other than Laptops, computers and Motor Car*: ","10% of original cost of the asset (if asset is owned by the employer) or actual higher charges  incurred by the employer (if asset is taken on rent) lessamount recovered from employee."]
[null,null,"Motor Car (taxable only in case of specified employees [See note 4] except when car owned by the employee is used by him or members of his household wholly for personal purposes and for which reimbursement is made by the employer)"]
["S. No.",null,"Engine Capacity up to 1600 cc","Engine Capacity above 1600 cc"]
[1,"Motor Car is owned or hired by the employer-"]
[null,1.1000000000000001,"Where maintenances and running expenses including remuneration of the chauffeur are met or reimbursed by the employer."]
[null,"1.1-A","Used exclusively for the personal purposes of the employee or any member of his household."]
[null,null,"Fully exempt subject to maintenance of specified documents","Fully exempt subject to maintenance of specified documents"]
[null,"1.1-B","Used exclusively for the personal purposes of the employee or any member of his household."]
[null,null,"Actual amount of expenditure incurred by the employer on the running and maintenance of motor car including remuneration paid by the employer to the chauffeur and increased by the amount representing normal wear and tear of the motor car at 10% per annum of the cost of vehicle less any amount charged from the employee for such use is taxable value of perquisite."]
[null,"1.1-C","The motor car is used partly in the performance of duties and partly for personal purposes of the employee or any member of his household."]
[null,null,"Rs. 1,800 per month (plus Rs. 900 per month, if chauffeur is also provided to run the motor car) shall be taxable value of perquisite","Rs. 2,400 per month (plus Rs. 900 per month, if chauffeur is also provided to run the motor car) shall be taxable value of perquisite"]
[null,1.2,"Where maintenances and running expenses are met by the employee."]
[null,"1.2-A","Used wholly and exclusively in the performance of official duties."]
[null,null,"Not a perquisite, hence, not taxable","Not a perquisite, hence, not taxable"]
[null,"1.2-B","Used exclusively for the personal purposes of the employee or any member of his household"]
[null,null,"Expenditure incurred by the employer (i.e. hire charges, if car is on rent or normal wear and tear at 10% of actual cost of the car, if car is owned by the employer) plus salary of chauffeur if paid or payable by the employer minus amount recovered from the employee."]
[null,"1.2-C","The motor car is used partly in the performance of duties and partly for personal purposes of the employee or any member of his household"]
[null,null,"Rs. 600 per month (plus Rs. 900 per month, if chauffeur is also provided to run the motor car) shall be taxable value of perquisite","Rs. 900 per month (plus Rs. 900 per month, if chauffeur is also provided to run the motor car) shall be taxable value of perquisite"]
[2,"Motor Car is owned by the employee"]
[null,2.1,"Where maintenances and running expenses including remuneration of the chauffeur are met or reimbursed by the employer."]
[null,"2.1-A","The reimbursement is for the use of the vehicle wholly and exclusively for official purposes"]
[null,null,"Fully exempt subject to maintenance of specified documents","Fully exempt subject to maintenance of specified documents"]
[null,"2.1-B","The reimbursement is for the use of the vehicle exclusively for the personal purposes of the employee or any member of his household (taxable in case of specified employee as well as non-specified employee)"]
[null,null,"Actual expenditure incurred by the employer minus amount recovered from the employee","Actual expenditure incurred by the employer minus amount recovered from the employee"]
[null,"2.1-C","The reimbursement is for the use of the vehicle partly for official purposes and partly for personal purposes of the employee or any member of his household."]
[null,null,"Actual expenditure incurred by the employer minus Rs. 1800 per month and Rs. 900 per month if chauffer is also provided minusamount recovered from employee shall be taxable value of perquisite.","Actual expenditure incurred by the employer minus Rs. 2400 per month and Rs. 900 per month if chauffer is also provided minusamount recovered from employee shall be taxable value of perquisite."]
[3,"Where the employee owns any other automotive conveyance and actual running and maintenance charges are met or reimbursed by the employer"]
[null,3.1,"Reimbursement for the use of the vehicle wholly and exclusively for official purposes;"]
[null,null,"Fully exempt subject to maintenance of specified documents","Fully exempt subject to maintenance of specified documents"]
[null,3.2,"Reimbursement for the use of vehicle partly for official purposes and partly for personal purposes of the employee."]
[null,null,"Actual expenditure incurred by the employer as reduced by Rs. 900 per month","Not Applicable"]
["17(2)(viii) read with Rule 3(7)(viii)","Transfer of movable assets by an employer to its employee",null,"Taxable value of perquisites"]
[null,"(a)"," Computers, Laptop and Electronics items: Actual cost of asset less depreciation at 50% (using reducing balance method) for each completed year of usage by employer less amount recovered from the employee"]
[null,"(b)","Motor Car: Actual cost of asset less depreciation at 20% (using reducing balance method) for each completed year of usage by employer less amount recovered from the employee"]
[null,"(c)"," Other movable assets: Actual cost of asset less depreciation at 10% (on SLM basis) for each completed year of usage by employer less amount recovered from the employee."]
["17(2)(viii) read with Rule 3(7)(ix)","Any other benefit or amenity extended by employer to employee",null,"Taxable value of perquisite shall be computed on the basis of cost to the employer (under an arm’s length transaction) less amount recovered from the employee."]
[null,null,"However, expenses on telephones including a mobile phone incurred by the employer on behalf of employee shall not be treated as taxable perquisite."]
["10(10CC)","Tax paid by the employer on perquisites (not provided for by way of monetary payments) given to employee",null,"Fully exempt"]
["10(5)","Leave Travel Concession or Assistance (LTC/LTA), extended by an employer to an employee for going anywhere in India along with his family*",null,"The exemption shall be limited to fare for going anywhere in India along with family twice in a block of four years:"]
[null,null,"*Family includes spouse, children and dependent brother/sister/parents. However, family doesn’t include more than 2 children of an Individual born on or after 01-10-1998.","• Where journey is performed by Air - Exemption up to Air fare of economy class in the National Carrier by the shortest route"]
[null,null,"(Subject to certain conditions)"]
[null,null,"• Where journey is performed by Rail - Exemption up to air-conditioned first class rail fare by the shortest route"]
[null,null,"• If places of origin of journey and destination are connected by rail but the journey is performed by any other mode of transport - Exemption up to air-conditioned first class rail fare by the shortest route."]
[null,null,"• Where the places of origin of journey and destination are not connected by rail:"]
[null,null,"* Where a recognized public transport system exists - Exemption up to first Class or deluxe class fare by the shortest route"]
[null,null,"* Where no recognized public transport system exists - Exemption up to air conditioned first class rail fare by shortest route."]
[null,null,"Notes:","i. Two journeys in a block of 4 calendar years is exempt"]
[null,null,null,"ii. Taxable only in case of Specified Employees [See note 4]"]
["Proviso to section 17(2)","Medical facilities in India"]
[null,"(a)","Expense incurred or reimbursed by the employer for the medical treatment of the employee or his family (spouse and children, dependent - parents, brothers and sisters) in any of the following hospital is not chargeable to tax in the hands of the employee:"]
[null,"i","Hospital maintained by the employer."]
[null,"ii"," Hospital maintained by the Government or Local Authority or any other hospital approved by Central Government"]
[null,"iii","Hospital approved by the Chief Commissioner having regard to the prescribed guidelines for treatment of the prescribed diseases."]
[null,"(b)","Medical insurance premium paid or reimbursed by the employer is not chargeable to tax."]
["Proviso to section 17(2)","Medical facilities outside India",null,"Any expenditure incurred or reimbursed by the employer for medical treatment of the employee or his family member outside India is exempt to the extent of following (subject to certain condition):"]
[null,"(a)","Expenses on medical treatment - exempt to the extent permitted by RBI."]
[null,"(b)","Expenses on stay abroad for patient and one attendant - exempt to the extent permitted by RBI."]
[null,"(c)","Expenditure incurred on travelling of patient and one attendant- exempt, if Gross Total Income (before including the travel expenditure) of the employee, does not exceed Rs. 2,00,000."]
["C","Deduction from salary"]
["16(ia)","Standard Deduction",null,"Rs. 50,000 or the amount of salary, whichever is lower (Any salaried person & pensioners)"]
["16 (ii)","Entertainment Allowance received by the Government employees (Fully taxable in case of other employees)",null,"Least of the following is exempt from tax:"]
[null,null,null,"a) Rs 5,000"]
[null,null,null,"b) 1/5th of salary (excluding any allowance, benefits or other perquisite)"]
[null,null,null,"c) Actual entertainment allowance received"]
["16(iii)","Employment Tax/Professional Tax.",null,"Amount actually paid during the year. However, if professional tax is paid by the employer on behalf of its employee than it is first included in the salary of the employee as a perquisite and then same amount is allowed as deduction."]
["D.","Retirement Benefits"]
[":","Leave Encashment"]
["10(10AA)","Encashment of unutilized earned leave at the time of retirement of Government employees",null,"Fully Exempt"]
["10(10AA)","Encashment of unutilized earned leave at the time of retirement of other employees (not being a Government employee)",null,"Least of the following shall be exempt from tax:"]
[null,null,null,"a) Amount actually received"]
[null,null,null,"b) Unutilized earned leave* X Average monthly salary"]
[null,null,null,"c) 10 months Average Salary**"]
[null,null,null,"d) Rs. 3,00,000"]
[null,null,null,"* While computing unutilized earned leave, earned leave entitlements cannot exceed 30 days for each completed year of service rendered to the current employer"]
[null,null,null,"** Average salary = Average Salary*** of last 10 months immediately preceding the retirement"]
[null,null,null,"***Salary = Basic Pay + DA (to the extent it forms part of retirement benefits)+ turnover based commission"]
[":","Retrenchment Compensation"]
["10(10B)","Retrenchment Compensation received by a workman under the Industrial Dispute Act, 1947 (Subject to certain conditions).",null,"Least of the following shall be exempt from tax:"]
[null,null,null,"a) Amount calculated as per section 25F(b)of the Industrial Disputes Act, 1947;"]
[null,null,null,"b) Rs. 5,00,000; or"]
[null,null,null,"c) Amount actually received"]
[null,null,null,"Note:"]
[null,null,null,"i. Relief under Section 89(1) is available"]
[null,null,null,"ii. 15 days average pay for each completed year of continuous service or any part thereof in excess of 6 months is to be adopted under section 25F(b) of the Industrial Disputes Act,1947"]
[":","Gratuity"]
["10(10)(i)","Gratuity received by Government Employees (Other than employees of statutory corporations)",null,"Fully Exempt"]
["10(10)(ii)","Death -cum-Retirement Gratuity received by other employees who are covered under Gratuity Act, 1972 (other than Government employee) (Subject to certain conditions).",null,"Least of following amount is exempt from tax:"]
[null,null,null," 1. (*15/26) X Last drawn salary** X completed year of service or part thereof in excess of 6 months."]
[null,null,null," 2. Rs. 20,00,000"]
[null,null,null," 3. Gratuity actually received."]
[null,null,null,"*7 days in case of employee of seasonal establishment."]
[null,null,null,"** Salary = Last drawn salary including DA but excluding any bonus, commission, HRA, overtime and any other allowance, benefits or perquisite"]
["10(10)(iii)","Death -cum-Retirement Gratuity received by other employees who are not covered under Gratuity Act, 1972 (other than Government employee) (Subject to certain conditions).",null,"Least of following amount is exempt from tax:"]
[null,null,null,"1. Half month’s Average Salary* X Completed years of service"]
[null,null,null,"2. Rs. 20,00,000"]
[null,null,null,"3. Gratuity actually received."]
[null,null,null,"*Average salary = Average Salary of last 10 months immediately preceding the month of retirement"]
[null,null,null,"** Salary = Basic Pay + DA (to the extent it forms part of retirement benefits)+ turnover based commission"]
[":","Pension"]
[null,"Pension received from United Nation Organization by the employee of his family members",null,"Fully Exempt"]
["10(10A)(i)","Commuted Pension received by an employee of Central Government, State Government, Local Authority Employees and Statutory Corporation",null,"Fully Exempt"]
["10(10A)(ii)","Commuted Pension received by other employees who also receive gratuity",null,"1/3 of full value of commuted pension will be exempt from tax"]
["10(10A)(iii)","Commuted Pension received by other employees who do not receive any gratuity",null,"1/2 of full value of commuted pension will be exempt from tax"]
["10(19)","Family Pension received by the family members of Armed Forces",null,"Fully Exempt"]
["57(iia)","Family pension received by family members in any other case",null,"33.33% of Family Pension subject to maximum of Rs. 15,000 shall be exempt from tax"]
[null,"Voluntary Retirement"]
["10(10C)","Amount received on Voluntary Retirement or Voluntary Separation (Subject to certain conditions)",null,"Least of the following is exempt from tax:"]
[null,null,null,"1) Actual amount received as per the guidelines i.e. least of the following"]
[null,null,null,"a) 3 months salary for each completed year of services"]
[null,null,null,"b) Salary at the time of retirement X No. of months of services left for retirement; or"]
[null,null,null,"2) Rs. 5,00,000"]
[":","Provident Fund"]
[null,"Employee’s Provident Fund",null,"For taxability of contribution made to various employee’s provident fund and interest arising thereon "]
[":","National Pension System (NPS)"]
["10(12A)/\n10(12B)","National Pension System",null,"Any payment from the National Pension System Trust to an assessee on closure of his account or on his opting out of the pension scheme referred to in section 80CCD, to the extent it does not exceed 40% of the total amount payable to him at the time of such closure or his opting out of the scheme."]
[null,null,null,"Note: Partial withdrawal from NPS shall be exempt to the extent of 25% of amount of contributions made by the employee."]
[":","Arrear of Salary and relief under section 89(1)"]
[15,"Arrear of salary and advance salary",null,"Taxable in the year of receipt. However relief under section 89 is available"]
[89,"Relief under Section 89",null,"If an individual receives any portion of his salary in arrears or in advance or receives profits in lieu of salary, he can claim relief as per provisions of section 89 read with rule 21A"]
["F.","Other Benefits"]
["-","Lump-sum payment made gratuitously or by way of compensation or otherwise to widow or other legal heirs of an employee who dies while still in active service [Circular No. 573, dated 21-08-1990]",null,"Fully exempt in the hands of widow or other legal heirs of employee"]
["-","Ex-gratia payment to a person (or legal heirs) by Central or State Government, Local Authority or Public Sector Undertaking consequent upon injury to the person or death of family member while on duty [Circular No. 776, dated 08-06-1999]",null,"Fully exempt in the hands of individual or legal heirs"]
["-","Salary received from United Nation Organization [Circular No. 293, dated 10-02-1981]",null,"Fully exempt"]
["10(6)(ii)","Salary received by foreign national as an officials of an embassy, high commission, legation, consulate or trade representation of a foreign state",null,"Fully exempt if corresponding official in that foreign country enjoys a similar exemption"]
["10(6)(vi)","Remuneration received by non-resident foreign citizen as an employee of a foreign enterprise for services rendered in India, if:",null,"Fully exempt"]
[null,"(a)"," Foreign enterprise is not engaged in any trade or business in India"]
[null,"(b)"," His stay in India does not exceed in aggregate a period of 90 days in such previous year"]
[null,"(c )"," Such remuneration is not liable to deducted from the income of employer chargeable under this Act"]
["10(6)(viii)","Salary received by a non-resident foreign national for services rendered in connection with his employment on a foreign ship if his total stay in India does not exceed 90 days in the previous year.",null,"Fully exempt"]
["-","Salary and allowances received by a teacher / professor from SAARC member state (Subject to certain conditions).",null,"Fully exempt"]
[2," Educational Facilities"]
["Taxable only in the hands of specified employees"]
["Facility extended to",null,"Value of perquisite"]
[null,null,"Provided in the school owned by the employer","Provided in any other school"]
["Children",null,"Cost of such education in similar school less Rs. 1,000 per month per child (irrespective of numbers of children) less amount recovered from employee","Amount incurred less amount recovered from employee (an exemption of Rs. 1,000 per month per child is allowed)"]
["Other family member",null,"Cost of such education in similar school less amount recovered from employee","Cost of such education incurred"]
[2.1,"Other Educational Facilities"]
["Particulars",null,null,"Taxable Value of Perquisites"]
["Reimbursement of school fees of children or family member of employees",null,null,"Fully taxable"]
["Free educational facilities/ training of employees",null,null,"Fully exempt"]
[3," Employees Provident Fund"]
["Tax treatment in respect of contributions made to and payment from various provident funds are summarized in the table given below:"]
["Statutory provident fund"]
["Employers contribution to provident fund",null,null,"Fully Exempt"]
["Deduction under section 80C on employees contribution",null,null,"Available"]
["Interest credited to provident fund",null,null,"Fully Exempt"]
["Payment received at the time of retirement or termination of service",null,null,"Fully Exempt"]
["Recognized provident fund"]
["Employers contribution to provident fund",null,null,"Exempt only to the extent of 12% of salary*"]
["Deduction under section 80C on employees contribution",null,null,"Available"]
["Interest credited to provident fund",null,null,"Exempt only to the extent rate of interest does not exceed 9.5%"]
["Payment received at the time of retirement or termination of service",null,null,"Fully Exempt (Subject to certain conditions and circumstances)"]
["Unrecognized provident fund"]
["Employers contribution to provident fund",null,null,"Fully Exempt"]
["Deduction under section 80C on employees contribution",null,null,"Not Available"]
["Interest credited to provident fund",null,null,"Fully Exempt"]
["Payment received at the time of retirement or termination of service",null,null,"Fully Taxable (except employee’s contribution)"]
["Public provident fund"]
["Employers contribution to provident fund",null,null,"-"]
["Deduction under section 80C on employees contribution",null,null,"Available"]
["Interest credited to provident fund",null,null,"Fully Exempt"]
["Payment received at the time of retirement or termination of service",null,null,"Fully Exempt"]
["Key points"]
["* Salary = Basic Pay + Dearness Allowance (to the extent it forms part of retirement benefits) + turnover based commission"]
["Payment from recognized provident fund shall be exempt in the hands of employees in following circumstances:"]
["(a)","If employee has rendered continue service with his employer (including previous employer, when PF account is transferred to current employer) for a period of 5 years or more"]
[]
["(b)"," If employee has been terminated because of certain reasons which are beyond his control (ill health, discontinuation of business of employer, etc.)"]
[]
[3," Specified Employee"]
["The following employees are deemed as specified employees:"]
[" 1) ","A director-employee"]
[" 2)"," An employee who has substantial interest (i.e. beneficial owner of equity shares carrying 20% or more voting power) in the employer-company"]
[" 3)"," An employee whose monetary income* under the salary exceeds Rs.50,000"]
[null,"*Monetary Income means Income chargeable under the salary but excluding perquisite value of all non-monetary perquisites"]

{"sheet":"Taxcal","index":19,"n_rows":14,"n_cols":12,"rows_kept":14,"cut":false,"hidden":false,"merged":[[0,11,0,12],[1,0,1,13],[5,1,7,7],[9,1,11,7],[13,1,15,7],[2,0,3,13],[5,10,7,12],[9,10,11,12],[13,10,14,12]]}
[null,null,null,null,null,null,null,null,null,null,null,"Home"]
[]
["Income-Tax Calculation\n (From Fin. Year 1985-86 to onwards i.e. 2021-22)"]
[]
[]
[null,"General Income-Tax Calculator\n (including Tax effect/Calculation of Section 234A,234B & 234C)",null,null,null,null,null,null,null,null,"Income-Tax Calculator"]
[]
["I"]
[]
[null,"Income-Tax Calculation and find out Tax Rate/Surcharge/Cess \n(with showing Rate/Cess and exemption limit)",null,null,null,null,null,null,null,null,"Mini Income-Tax Calculator"]
[]
[]
[]
[null,"  Income Tax Rate \n(For Individual i.e. Male/ Female/Sr.Citizen/Very Sr. Citizen)            \n ",null,null,null,null,null,null,null,null,"Income-Tax Rate"]

{"sheet":"Form16","index":20,"n_rows":35,"n_cols":13,"rows_kept":35,"cut":false,"hidden":false,"merged":[[34,1,36,8],[34,10,36,12],[32,10,32,12],[23,6,23,9],[30,2,30,3],[14,10,15,12],[32,1,32,7],[17,10,18,12],[30,5,30,6],[20,10,21,12],[30,8,31,10],[23,1,23,4],[28,2,28,12],[20,1,21,7],[0,12,0,13],[8,1,9,7],[11,1,12,7],[14,1,15,7],[17,1,18,7],[4,1,6,12],[2,1,2,12],[8,10,9,12],[11,10,12,12]]}
[null,null,null,null,null,null,null,null,null,null,null,null,"Home"]
[]
["II","Prepration of Form 16 (upto 500 employee) "]
[]
[null,"( Tax calculation from F.Y. 1985-86 to onwards (i.e. upto 2021-22), performa designed in reference of current F. Y.2014-15 & updated as per new orders )"]
[]
[]
[]
[null,"Input  one time data relating to DDO (i.e. Drawing & Distribuation Officer) required for form no 16",null,null,null,null,null,null,null,null,"DDO Data"]
[]
[]
[null,"Input required employee data required for form no 16",null,null,null,null,null,null,null,null,"Employee Data"]
[]
[]
[null,"Print/View of  tax calculation and submit to DDO  \n",null,null,null,null,null,null,null,null,"Statement"]
[]
[]
[null,"Print/View of  tax calculation between Existing Option and New Option u/s 115BAC \n(based value on \"Statement\")\n",null,null,null,null,null,null,null,null,"Compare (Existing Option/New Option)"]
[]
[]
[null,"Print/View of Form No 16 (Both Part A & Part B )\n(however Part A is relevant for reconcilation/view purpose)",null,null,null,null,null,null,null,null,"Form no 16"]
[]
[]
[null,"Blank Format of Form No 16 (F.Y. 2021-22",null,null,null,null,"Prepare form no 16-directly i.e. without create database"]
[]
[]
[]
[]
[null,null,"Updated as per notification of CBDT, dated 11-03-21)"]
[]
[null,null,"Form 12BB",null,null,"Form 10-IA",null,null,"Blank format Form No 16(F.Y. 20-21)"]
[]
[null,"(Calculate Gross Salary, if required.. Otherwise skip this sheet)",null,null,null,null,null,null,null,null,"Gross Salary'"]
[]
[null,"Prepration of Form No 16 (both part.. A & B) … The format of form no 16 is desgined according to  Fin. Year 2014-15 & onwards  [As per income tax department instruction, the part A&B of form no 16  will be download from ",null,null,null,null,null,null,null,null,"tdscpc.gov.in/en/deductor-ho"]

{"sheet":"challan","index":21,"n_rows":13,"n_cols":12,"rows_kept":13,"cut":false,"hidden":false,"merged":[[0,11,0,12],[2,1,2,13],[12,9,12,11],[6,1,6,13],[8,9,8,11],[10,9,10,11],[3,1,5,13],[8,1,8,7],[10,1,10,7],[12,1,12,7]]}
[null,null,null,null,null,null,null,null,null,null,null,"Home"]
[]
["III","Preparation of Challan 280 and 281"]
[null,"Prepration of Challan 280 & 281 (in excel format) Please input required data in \"Challan Data\" and Print out Challan No 280/281 (no need to input any value in this sheet, take print/view)"]
[]
[]
[]
[]
[null,"Input basic required data (use dropdown menu, as avaiable",null,null,null,null,null,null,null,"Challan Data"]
[]
[null,"View/Print of challan 280 (PAN based)",null,null,null,null,null,null,null,"Challan 280"]
[]
[null,"View/Print of challan 281 (TAN based)",null,null,null,null,null,null,null,"Challan 281"]

{"sheet":"section89","index":22,"n_rows":14,"n_cols":13,"rows_kept":14,"cut":false,"hidden":false,"merged":[[0,12,0,14],[7,10,7,13],[9,10,9,13],[11,10,11,13],[13,10,13,13],[2,1,4,14],[7,1,7,8],[9,1,9,8],[11,1,11,8],[13,1,13,8],[5,1,5,13]]}
[null,null,null,null,null,null,null,null,null,null,null,null,"Home"]
[]
["IV","Calculation of Relief u/s 89(1) from F.Y. 1985-86 & onwards (i.e. upto F.Y.2020-21)\n (Please select for sheet \"Main\" for see how to calculate relief amt. and what type of data requied)"]
[]
[]
[]
[]
[null,"View this sheet for knowledge purpose",null,null,null,null,null,null,null,null,"Main"]
[]
[null,"Input required data",null,null,null,null,null,null,null,null,"SECTION 89(1)"]
[]
[null,"View/Print form Table A",null,null,null,null,null,null,null,null,"TABLE A"]
[]
[null,"View/Print form 10E",null,null,null,null,null,null,null,null,"FORM 10E"]

{"sheet":"Usefulcal","index":23,"n_rows":22,"n_cols":12,"rows_kept":22,"cut":false,"hidden":false,"merged":[[21,2,24,11],[0,11,0,13],[2,0,3,0],[2,1,3,13],[5,2,7,11],[9,2,11,11],[13,2,15,11],[17,2,19,11]]}
[null,null,null,null,null,null,null,null,null,null,null,"Home"]
[]
["V","Calculate/Find out important information/result relating to Tax matter"]
[]
[]
[null,null,"HOUSE RENT ALLOWANCE REBATE CALUCATION-ANNUAL/MONTHLY BASIS"]
[]
[]
[]
[null,null,"Income Tax Calculation on Agriculture Income \nfrom  Fin. Year 1985-86 to 2020-21"]
[]
[]
[]
[null,null,"Computation of Capital Gain on Property"]
[]
[]
[]
[null,null,"Basic information of section 234A,234B and 234C with their tax treatment and calculations"]
[]
[]
[]
[null,null,"Useful Calcuations \n(Calculation of Intrest/Maturity value on NSC,\nTerm Deposit & R.D.)"]

{"sheet":"tds2122","index":24,"n_rows":16,"n_cols":13,"rows_kept":16,"cut":false,"hidden":false,"merged":[[11,9,11,10],[2,1,3,13],[11,2,11,3],[11,12,11,13],[15,2,16,6],[15,8,16,12],[13,6,13,7],[13,12,13,13],[9,12,9,13],[13,2,13,3],[9,2,9,3],[11,6,11,7],[13,9,13,10],[2,0,3,0],[0,11,0,13],[9,6,9,7],[5,1,5,13],[7,5,7,6],[7,8,7,13],[7,2,7,3],[9,9,9,10]]}
[null,null,null,null,null,null,null,null,null,null,null,"Home"]
[]
["VI","View/Caculate/Find out various key points relating to TDS \n(For F.Y. 2008-09 to 2021-22)"]
[]
[]
[null,"View TDS Rate \n(from F.Y. 2008-09 to onwards)"]
[]
[null,null,"2021-22",null,null,"2020-21",null,null,"Revised TDS & TCS rate (due to covid-19 effect)"]
[]
[null,null,"2019-20",null,null,null,"2018-19",null,null,"2017-18",null,null,"2016-17"]
[]
[null,null,"2015-16",null,null,null,"2014-15",null,null,"2013-14",null,null,"2012-13"]
[]
[null,null,"2011-12",null,null,null,"2010-11",null,null,"2009-10",null,null,"2008-09"]
[]
[null,null,"Find out section wise TDS/\nTCS Rate ",null,null,null,null,null,"Various password required in Tax Matter  and Due Dates"]

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[null,"Various Deduction/Penalties/    F.Y. (2021-22)",null,"Home"]
[]
[null,"(A) Deduction_Against_Salaries__F.Y._2020_21"]
[]
[null,"(B) Deduction_Against_Income_from_house_properties__F.Y._2020_21"]
[]
[null,"(C ) Deduction_Against__profits_and_gains_of_business_or_profession___F.Y._2020_21"]
[]
[null,"(D) Deduction_Against_Against__capital_gains___F.Y._2020_21"]
[]
[null,"(E) Deduction_Against__income_from_other_sources____F.Y._2020_21"]
[]
[null,"(F) Deduction  For certain payments (F.Y. 2021-22)"]
[]
[null,"(G) Deduction__For_certain_receipts___F.Y._2020_21"]
[]
[null,"(H) Deduction__For_Rebates___F.Y._2020_21"]
[]
["A","Deduction Against Salaries (F.Y. 2021-22)"]
["Section","Nature of deduction Against 'salaries'","Who can claim","Key points (if any)"]
["16(ia)","Standard Deduction","Individual – Salaried Employee"," [Rs. 50,000 or the amount of salary, whichever is lower]"]
["16(ii)","Entertainment allowance","Government employees"," [actual or at the rate of 1/5th of salary, whichever is less] [limited to Rs. 5,000]"]
["16(iii)","Employment tax","Salaried assessees"]
["B","Deduction Against Income from house properties (F.Y. 2021-22)"]
["Section","Nature of deduction Against 'income from house properties'","Who can claim","Key points (if any)"]
["23(1), first proviso","Taxes levied by local authority and borne by owner if paid in relevant previous year","All assessees"]
["24(a)","Standard deduction [30% of the annual value (gross annual value less municipal taxes)]","All assessees"]
["24(b)","Interest on borrowed capital (Rs. 30,000/Rs. 2,00,000, subject to specified conditions)","All assessees"]
["25A(2)","Standard deduction of 30 per cent of arrears of rent or unrealised rent received","All assessees"]
["C","Deduction Against 'profits and gains of business or profession' (F.Y. 2021-22)"]
["C-1","A. Deductible items"]
["Section","Nature of deduction Against 'profits and gains of business or profession'","Who can claim","Key points (if any)"]
[30,"Rent, rates, taxes, repairs (excluding capital expenditure) and insurance for premises","All assessees"]
[31,"Repairs (excluding capital expenditure) and insurance of machinery, plant and furniture","All assessees"]
["32(1)(i)","Depreciation in respect of following assets(see key points) shall be allowed at prescribed percentage on actual cost of an asset (i.e., Straight Line Method):","Taxpayers engaged in business of generation or generation and distribution of power have the option to claim depreciation on written down value basis also","(i) Tangible Assets (buildings, machinery, plant or furniture);\n(ii).Intangible Assets (know-how, patents, copyrights, trademarks, licenses, franchises, or any other business or commercial rights of similar nature).\nHowever, if asset is acquired and put to use for less than 180 days during the previous year, the deduction shall be restricted to 50% of depreciation computed above."]
["32(1)(ii)","Depreciation in respect of following assets shall be allowed at prescribed percentage on written down value of each block of asset (as per WDV method):","All assessees engaged in business or profession"]
["32(1)(iia)","Additional depreciation shall be allowed at 20% of actual cost of new plant and machinery [other than ships, aircraft, office appliances, second hand plant or machinery, etc.] (Subject to certain conditions).","All taxpayers engaged in: \na) manufacture or production of any article or thing; or\n b) generation, transmission or distribution of power (if taxpayer is not claiming depreciation on straight line basis ).","However, if an asset is acquired and put to use for less than 180 days during the previous year, 50% of additional depreciation shall be allowed in year of acquisition and balance 50% would be allowed in the next year."]
["32AC","Investment allowance shall be allowed at 15% of actual cost of new asset acquired and installed by a company engaged in business or manufacturing or production of any article or thing (Subject to certain conditions)","Company engaged in business of manufacturing or production of any article or thing.","Deduction shall be available if actual cost of new plant and machinery acquired and installed by the company during the previous year exceeds Rs. 25/100 Crores, as the case may be"]
["32AD","Investment allowance shall be allowed at 15% of actual cost of investment made in new plant and machinery ","All taxpayers who acquire new plant and machinery for purpose of setting-up manufacturing unit in notified backward areas in the State of Andhra Pradesh, Bihar, Telangana or West Bengal","(other than ships, aircraft, vehicle, office appliances, second hand plant or machinery, etc.) if manufacturing unit is set-up in notified backward area in the State of Andhra Pradesh, Bihar, Telangana or West Bengal (subject to certain conditions)."]
["33A","Development allowance - 50 per cent of actual cost of planting (subject to certain conditions and limits) (planting should have been completed before 1-4-1990)","Assessee engaged in business of growing and manufacturing tea in India"]
["33AB","Tea/Coffee/Rubber Development Account - Amount deposited in account with National Bank (Special Account) or in Deposit Account of Tea Board, Coffee Board or Rubber Board ","Assessees engaged in business of growing and manufacturing tea/Coffee/Rubber in India","in accordance with approved scheme or 40% of profits of business, whichever is less (subject to certain conditions)"]
["33ABA","Amount deposited in Special Account with SBI/Site Restoration Account or 20 per cent of profits, whichever is less (subject to certain conditions)","Assessee carrying on business of prospecting for, or extraction or production of, petroleum or natural gas or both in India"]
["35(1)(i)","Revenue expenditure on scientific research pertaining to business of assessee is allowed as deduction (Subject to certain conditions).","All assessee","Expenditure on scientific research incurred within 3 years before commencement of business (in the nature of purchase of materials and salary of employees other than perquisite) is allowed as deduction in the year of commencement of business to the extent certified by prescribed authority."]
["35(1)(ii)","175% of contribution made to approved research association, university, college or other institution to be used for scientific research shall be allowed as deduction (Subject to certain conditions)","All assessee","150% of sum paid to such association, university, college or other institution is allowed as deduction (applicable from AY 2018-19)"]
["35(1)(iia)","125% of contribution made to an approved company registered in India to be used for the purpose of scientific research is allowed as deduction (Subject to certain conditions)","All assessee","Entire sum paid to the company is allowed as deduction (applicable from AY 2018-19)"]
["35(1)(iii)","125% of contribution made to approved research association, university, college or other institution with objects of undertaking statistical research or research in social sciences shall be allowed as deduction (Subject to certain conditions)","All assessee","Entire sum paid to such association, university, college or other institution is allowed as deduction (applicable from AY 2018-19)"]
["35(1)(iv) read with 35(2)","Capital expenditure incurred during the year on scientific research relating to the business carried on by the assessee is allowed as deduction (Subject to certain conditions)","All assessee","Capital expenditure incurred within 3 years before commencement of business is allowed as deduction in the year of commencement of business."]
["35(2AA)","200% of payment made to a National Laboratory or University or an Indian Institute of Technology or a specified person is allowed as deduction (Subject to certain conditions).","All assessee","150% of payment is allowed as deduction (applicable from AY 2018-19)"]
["35(2AB)","200% of any expenditure incurred by a company on scientific research (including capital expenditure other than on land and building) on in-house scientific research and development facilities ","Company engaged in business of bio-technology or in any business of manufacturing or production of eligible articles or things","*as approved by the prescribed authorities shall be allowed as deduction (Subject to certain conditions).*150% of expenditure so incurred shall be allowed as deduction (applicable from AY 2018-19)"]
["35A","Expenditure incurred before 1-4-1998 on acquisition of patent rights or copyrights","All assessees"," [equal to appropriate fraction of expenditure on acquisition to be deducted in fourteen equal annual instalments beginning with previous year in which such expenditure has been incurred] (subject to certain conditions)"]
["35AB","Lump sum payment made in any previous year relevant to assessment year commencing on or before 1-4-1998, for acquisition of technical know-how","All assessees"," [consideration for acquisition to be deducted in six equal annual instalments (3 equal annual instalments where know-how is developed in certain laboratories, universities and institutions)] (subject to certain conditions)"]
["35ABA","Capital expenditure incurred and actually paid for acquiring any right to use spectrum for telecommunication services shall be allowed as deduction over the useful life of the spectrum in equal instalments","All Assessee engaged in telecommunication services"]
["35ABB","Expe nditure incurred for obtaining licence to operate telecommunication services either before commencement of such business or thereafter at any time during any previous year","All assessees"]
["35AC","Expenditure by way of payment of any sum to a public sector company/local authority/approved association or institution for carrying out any eligible scheme or project (subject to certain conditions)","All assessees","Deduction under this section is available only A.Y. 2017-2018"]
["35CCA","Payment to associations/institutions for carrying out rural development programmes (subject to certain conditions)","All assessees"]
["35CCB","Expenditure incurred before 1-4-2002 by way of payment to approved associations/institutions for carrying out approved programmes of conservation of natural resources or afforestation (subject to certain conditions)","All assessees"]
["35CCC","One and a half times of expenditure on notified agricultural extension project (subject to certain conditions)","All assessees"]
["35CCD","One and a half times of expenditure on notified skill development project (subject to certain conditions)","A company","Note: From the Assessment Year 2021-22, the deduction shall be restricted to 100% of the expenditure incurred."]
["35D","Amortisation of certain preliminary expenses [deductible in 5 equal annual instalments] (subject to certain conditions)","Indian companies and resident non-corporate assessees"]
["35DD","Amortisation of expenditure incurred after 31-3-1999 in case of amalgamation or demerger in the hands of an Indian company (one-fifth of such expenditure for 5 successive previous years) (subject to certain conditions)","Indian Company"]
["35DDA","Amortisation of expenditure incurred under voluntary retirement scheme in 5 equal annual instalments starting with the year when the expenditure is incurred","All assessees"]
["35E","Expenditure on prospecting, etc., for certain minerals [deductible in ten equal annual instalments] (subject to certain conditions)","Indian companies and resident non-corporate assessees engaged in prospecting, etc., for minerals"]
["36(1)(i)","Insurance premium covering risk of damage or destruction of stocks/stores","All assessees"]
["36(1)(ia)","Insurance premium covering life of cattle owned by a member of co-operative society engaged in supplying milk to federal milk co-operative society","Federal milk co-operative societies"]
["36(1)(ib)","Medical insurance premium paid by any mode other than cash, to insure employee's health under (see remark)","All assessees as employers","(a) scheme framed by GIC of India and approved by Central Government; or (b) scheme framed by any other insurer and approved by IRDA"]
["36(1)(ii)","Bonus or commission paid to employees","All assessees"]
["36(1)(iii)","Interest on borrowed capital2","All assessees"]
["36(1)(iiia)","Pro rata amount of discount on a zero coupon bond based on life of such bond and calculated in prescribed manner","All assessees"]
["36(1)(iv)","Contributions to recognised provident fund and approved superannuation fund [subject to certain limits and conditions]","All assessees as employers"]
["36(1)(iva)","Any sum paid by assessee-employer by way of contribution towards a pension scheme, as referred to in section 80CCD, on account of an employee to the extent it does not exceed 10 per cent of the employee's salary in the previous year.","All assessees as emloyers"]
["36(1)(ix)","Expenditure for promoting family planning amongst employees (deductible in 5 equal annual instalments in case of capital expenditure)","Companies"]
["36(1)(v)","Contributions to approved gratuity fund [subject to certain limits and conditions]","All assessees as employers"]
["36(1)(va)","Contributions to any provident fund or superannuation fund or any fund set up under Employees' State Insurance Act, 1948 or any other fund for welfare of such employees","All assessees as employers"," received from employees if the same are credited to the employee's account in relevant fund or funds before due date"]
["36(1)(vi)","Allowance in respect of animals which have died or become permanently useless [subject to certain conditions]","All assessees"]
["36(1)(vii)","Bad debts which have been written off as irrecoverable [subject to limitation in the case of banks and financial institutions]","All assessees"]
["36(1)(viia)","Provision for bad and doubtful debts  up to 5 per cent (10% in case of Public Financial Institutions, State Financial Corporations and State Industrial Investment Corporations in any of the two consecutive assessment years 2003-04 and 2004-05 - ","Foreign banks/Public financial institutions/State financial corporations/State industrial investment corporations. Non-Banking Financial Company","subject to certain conditions) of total income before making any deduction under this clause and Chapter VI-A"]
["36(1)(viia)","Provision for bad and doubtful debts( up to 8.5 per cent of total income before making any deduction under this clause and Chapter VI-A, and up to 10 per cent of aggregate average advances made by its rural branches","Certain scheduled banks, non-scheduled banks (but other than foreign banks) and co-operative bank (other than primary agricultural credit society or primary co-operative agricultural and rural development bank)"]
["36(1)(viii)","Amounts transferred to special reserve [subject to certain conditions and maxi-mum of 20 per cent of profits derived from eligible business]","Specified entities, namely, financial corporations/financial corporation which is a public sector company/banking company/co-operative bank other than a primary agricultural credit society or a primary co-operative agricultural and rural development bank/housing finance company/any other financial corporation including a public company"]
["36(1)(xi)","Expenditure incurred wholly and exclusively by the assessee on or after the 1st April, 1999 but before the 1st April, 2000 in respect of a non-Y2K compliant system, ","All assessees","owned by the assessee and used for the purposes of his business or profession, so as to make such system Y2K compliant computer system"]
["36(1)(xii)","Any expenditure (not being in the nature of capital expenditure) incurred by a notified corporation or body corporate, ","Notified corporation or body corporate, by whatever name called, constituted or established by a Central, State or Provincial Act","by whatever name called, constituted or established by a Central, State or Provincial Act, for the objects and purposes authorised by the Act under which such corporation or body corporate was constituted or established"]
["36(1)(xiii)","Any banking cash transaction tax paid during the previous year on taxable banking transaction entered into by the assessee","All assessees"]
["36(1)(xiv)","Contribution to notified credit guarantee trust fund for small industries","Public financial institution"]
["36(1)(xv)","Securities Transaction Tax paid if corresponding income is included as income under the head 'Profits and gains of business or profession'","All assessees"]
["36(1)(xvi)","Amount equal to commodities transaction tax paid by an assessee in respect of taxable commodities transactions entered into in the course of his business during the previous year","All assessees"]
["36(1)(xvii)","Amount of expenditure incurred by a co-operative society for purchase of sugarcane shall be allowed as deduction to the extent of lower of following:","Co-operative society engaged in business of manufacturing sugar","a)Actual purchase price of sugarcane; or b)Price of sugarcane fixed or approved by the Government"]
["37(1)","Any other expenditure [not being personal or capital expenditure and expenditure mentioned in sections 30 to 36] laid out wholly and exclusively for purposes of business or profession5","All assessees"]
["C-2","B. Non-deductible items",null,null,null,null,null,"C-1","A. Deductible items",null,null,"C-1","A. Deductible items",null,null,"C-1"]
["Section","Nature of deduction Against 'profits and gains of business or profession'","Who can claim","Key points (if any)"]
["37(2B)","Advertisement in souvenir, brochure, tract, pamphlet, etc., of political party","All assessees"]
["40(a)(i)","Interest, royalty, fees for technical services or other chargeable sum payable outside India, or in India to a non-resident or foreign company, on which tax has not been paid/deducted during the previous year or in the subsequent year .\n","All assessees"," (1) Where in respect of any such sum, tax has been deducted in any subsequent year or, has been deducted in the previous year but paid in any subsequent year after the expiry of the time prescribed under sub-section (1) of section 200, such sum shall be allowed as a deduction in computing the income of the previous year in which such tax has been paid (2) However, where deductor has failed to deduct the tax and he is not deemed to be an assessee in default under first proviso to section 201(1), then it shall be deemed that the deductor has deducted and paid the tax on the date on which the payee has furnished his return of Income."]
["40(a)(ia)","Any interest, commission or brokerage, rent, royalty, fees for professional services or fees for technical services payable to a resident, or amounts payable to a contractor or sub-contractor, being resident, for carrying out any work\n::However, where deductor has failed to deduct the tax and he is not deemed to be an assessee in default under first proviso to section 201(1), then it shall be deemed that the deductor has deducted and paid the tax on the date on which the payee has furnished his return of Income.","All assessees"," (including supply of labour for carrying out any work)7, on which tax is deductible at source under Chapter XVII-B and such tax has not been deducted or, after deduction, has not been paid on or before the due date specified in sub-section (1) of section 139."]
["40(a)(ib)","Any sum paid or payable to a non-resident which is subject to a deduction of Equalisation levy would attract disallowance ","All assessees","if such sum was paid without deduction of such levy or if it was deducted but not deposited with the Central Government till the due date of filing of return."]
["40(a)(ii)","Rate or tax levied on the profits or gains of any business or profession","All assessees"]
["40(a)(iia)","Wealth-tax paid","All assessees"]
["40(a)(iib)","Amount paid by way of royalty, licence fee, service fee, privilege fee, service charge or any other fee or charge, by whatever name called, which is levied exclusively on, or any amount which is appropriated, ","State Govt. undertakings","whether directly or indirectly, from a State Government undertaking by the State Government"]
["40(a)(iii)","Salaries payable outside India, or in India to a non-resident, on which tax has not been paid/deducted at source","All assessees as employers"]
["40(a)(iv)","Payments to provident fund/other funds for employees' benefit for which no effective arrangements are made to secure that tax is deducted at source on payments made from such funds which are chargeable to tax as 'salaries'","All assessees as employers"]
["40(a)(v)","Tax actually paid by an employer referred to in section 10(10CC)","All assessees as employers"]
["40(b)","Interest, salary, bonus, commission or remuneration paid to partners (subject to certain conditions and limits)","Firms"]
["40(ba)","Interest, salary, bonus, commission or remuneration paid to members (subject to certain conditions and limits)","Association of persons or body of individuals (except a company or a co-operative society, society registered under Societies Registration Act, etc.)"]
["40A(2)","Expenditure involving payment to relative/director/partner/substantially interested person, etc., which, in the opinion of the Assessing Officer, is excessive or unreasonable","All assessees"]
["40A(3)","100% of payments exceeding Rs. 10,000 (Rs. 35,000 in case of payment made for plying, hiring or leasing goods carriages) made to a person in a day otherwise than by account payee cheque/bank draft","All assessees"," (subject to certain conditions)"]
["40A(7)","Any provision for payment of gratuity to employees, other than a provision made for purposes of contribution to approved gratuity fund or for payment of gratuity that has become payable during the year ","All assessees as employers","(subject to specified conditions)"]
["40A(9)","Any sum paid for setting up or formation of, or as contribution to, any fund, trust, company, AOP, BOI, Society or other institution, other than recognised provident fund/approved superannuation fund/pension scheme ","All assessees as employers","referred to in section 80CCD/approved gratuity fund"]
["40(A)(13)","No deduction shall be allowed in respect of marked to market loss or other unexpected loss except as allowable under section 36(1)(xviii)","All assessee"]
["C-3","C. Other deductible items",null,null,null,null,null,"C-1","A. Deductible items",null,null,"C-1","A. Deductible items",null,null,"C-1"]
["Section","Nature of deduction Against 'profits and gains of business or profession'","Who can claim","Key points (if any)"]
["42(1)","In case of mineral oil concerns allowances specified in agreement entered into by Central Government with any person (subject to certain conditions and terms of agreement)","Assessees engaged in prospecting for or extraction or production of mineral oils"]
["42(2)","In case of mineral oil concerns expenditure incurred remaining unallowed as reduced by proceeds of transfer","Assessee whose business consists of prospecting for or extraction or production of petroleum and natural gas and who transfers any interest in such business"]
["43B","Any sum which is actually paid, ","All assessees","relating to (i) tax/duty/cess/fee levied under any law, (ii) contribution to provident fund/superannuation fund/gratuity fund/any fund for employees' welfare, (iii) bonus/commission to employees, (iv) interest on loan/borrowing from any public financial institution, State Financial Corporation or State Industrial Investment Corporation/interest payments to scheduled banks/Co-operative banks (other than a primary agricultural and development bank)/primary co-operative agricultural and rural development bank on loans or advances, and (v) sum payable by employers by way of leave encashment to employees. (vi) sum payable to the Indian Railways for the use of railway assets. Deduction will not be allowed in year in which liability to pay is incurred unless actual payment is made in that year or before the due date of furnishing of return of income for that year"]
["44A","Expenditure in excess of subscription, etc., received from members (subject to certain conditions and limits)","Trade, professional or similar association"]
["44C","Head office expenditure (subject to certain conditions and limits)","Non-resident"]
["D","Deduction Against Against 'capital gains' (F.Y. 2021-22)"]
["Section","Nature of deduction Against 'capital gains'","Who can claim","Key points (if any)"]
["48(i)","Expenditure incurred wholly and exclusively in connection with transfer of capital asset","All assessees"]
["48(ii)","Cost of acquisition of capital asset and of any improvement thereto (indexed cost of acquisition and indexed cost of improvement, in case of long-term capital assets)","All assessees"]
[54,"Long-term capital gains on sale of residential house and land appurtenant thereto invested in purchase/construction of another residential house8 (subject to certain conditions and limits)","Individual/HUF"]
["54B","Capital gains on transfer of land used for agricultural purposes, by an individual or his parents or a HUF, invested in other land for agricultural purposes (subject to certain conditions and limits)","Individual/HUF"]
["54D","Capital gains on compulsory acquisition of land or building forming part of an industrial undertaking invested in purchase/construction of other land/building for shifting/re-establishing said undertaking or setting up new industrial undertaking","Any assessee"," (subject to certain conditions and limits)"]
["54EA","Net consideration on transfer of long-term capital asset made before 1-4-2000 invested in specified bonds, debentures, shares of a public comp-any or units of notified mutual funds (subject to certain conditions and limits)","Any assessee"]
["54EB","Long-term capital gains on transfer of any long-term capital asset made be-fore 1-4-2000 invested in specified long-term assets (subject to certain conditions and limits)","Any assessee"]
["54EC","Long-term capital gains invested in long-term specified asset (bond redeemable after 3 years)","Any assessee"," (maximum investment in a financial year is Rs. 50 lakhs)9 issued by National Highways Authority of India; or by the Rural Electrification Corporation Limited (subject to certain conditions and limits)"]
["54ED","Long-term capital gains on transfer before 1-4-2006 of certain listed securities or units invested in equity shares forming part of an eligible issue of capital (subject to certain conditions and limits)","Any assessee"]
["54EE","Long-term capital gain invested in long-term specified assets being units of such fund as may be notified by Central Government to finance start-ups","All assesses"]
["54F","Net consideration on transfer of long-term capital asset other than residential house invested in residential house10 (subject to certain conditions and limits)","Individual/HUF"]
["54G","Capital gain on transfer of machinery, plant, land or building used for the purposes of the business of an industrial undertaking situate in an urban area","Any assessee"," (transfer being effected for shifting the undertaking to a non-urban area) invested in new machinery, plant, building or land, in the said non-urban area, expenses on shifting, etc. (subject to certain conditions and limits)"]
["54GA","Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area to any Special Economic Zone (subject to certain conditions and limits)","All assessees"]
["54GB","Exemption in respect of capital gain arising from the transfer of a long-term capital asset, being a residential property","Individual/HUF"," (a house or a plot of land), owned by the eligible assessee, and such assessee before the due date of furnishing of return of income under sub-section (1) of section 139 utilises the net consideration for subscription in the equity shares of an eligible company and such company has, within one year from the date of subscription in equity shares by the assessee, utilised this amount for purchase of specified new asset (subject to certain conditions and limits)."]
["E","Deduction Against 'income from other sources'' (F.Y. 2021-22)"]
["Section","Nature of deduction Against 'income from other sources'","Who can claim","Key points (if any)"]
["E-1","Deductible items"]
["57(i)","Any reasonable sum paid by way of commission or remuneration for purpose of realising dividend (other than dividends referred to in section 115-O)","All assessees"]
["57(i)","Any reasonable sum paid by way of commission or remuneration for the purpose of realising interest on securities","All assessees"]
["57(ia)","Contributions to any provident fund or superannuation fund or any fund set up under Employees' State Insurance Act, 1948 or any other fund for welfare of employees, ","All assessees","if the same are credited to employees' accounts in relevant funds before due date"]
["57(ii)","Repairs, insurance, and depreciation of building, plant and machinery and furniture","Assessees engaged in business of letting out of machinery, plant and furniture and buildings on hire"]
["57(iia)","In case of family pension, 331/3 per cent of such pension or Rs. 15,000, whichever is less","Assessees in receipt of family pension on death of employee being member of assessee's family"]
["57(iii)","Any other expenditure (not being capital expenditure) expended wholly and exclusively for earning such income","All assessees"]
["57(iv)","In case of interest received on compensation or on enhanced compensation referred to in section 145A(2), a deduction of 50 per cent of such income (subject to certain conditions)","All assessees"]
["E-2","Non-deductible items"]
["58(1)(a)(i)","Personal expenses","All assessees"]
["58(1)(a)(ii)","Interest chargeable to tax which is payable outside India on which tax has not been paid or deducted at source","All assessees"]
["58(1)(a)(iii)","'Salaries' payable outside India on which no tax is paid or deducted at source","All assessees"]
["58(1A)","Disallowance due to TDS default","All assessees","(Covered by section 40(a)(ia) and 40(a)(iia))"]
["58(2)"," Expenditure of the nature specified in section 40A","All assessees"]
["58(4)","Expenditure in connection with winnings from lotteries, crossword puzzles, races, games, gambling or betting","All assessees"]
["F","Deduction  For certain payments (F.Y. 2021-22)"]
["Section","Nature of deduction ","Who can claim","Key points (if any)"]
["80C","Investment in certain items (See view Deduction List for 80C)","Individual/HUF","The maximum tax exemption limit under Section 80C has been retained as Rs 1.5 Lakh only. ","View List and condition"]
["80CCC","Contributions to certain pension funds of LIC or any other insurer (up to Rs. 1,50,000) (subject to certain conditions)","Individual"]
["80CCD","Contribution to pension scheme notified by Central Government up to 10% of salary (subject to certain conditions and limits)","Individual","Contribution made by employer shall also be allowed as deduction under section 80CCD(2) while computing total income of the employee. However, amount of deduction could not exceed *10% of salary of the employee\n *[Here 14% for central govtt employee]"]
["80CCF","Amount up to Rs. 20,000, paid or deposited, during the previous years relevant to assessment year 2011-12 or 2012-13, as subscription to notified long-term infrastructure bonds","Individual/HUF"]
["80D","Amount paid (in any mode other than cash) by an individual or HUF to LIC or other insurer to effect or keep in force an insurance on the health of specified person. An individual can also make payment to the Central Government health scheme and/or on account of preventive health check-up (subject to limit)","Individual/HUF (Deduction for preventive health check-up shall not exceed in aggregate Rs. 5,000.","  *(  specified person means:  -   In case of Individual - self, spouse, dependent children or parents,  -   In case of HUF - Any member thereof**Aggregate amount of deduction cannot exceed Rs.100,000 in any case  for Individual and Rs.50,000 in any case. for HUF"]
["80DD","Deduction of Rs. 75,000 (Rs. 1,25,000 in case of severe disability) ,","Resident Individual/HUF","where (a) any expenditure has been incurred for the medical treatment (including nursing), training and rehabilitation of a dependant, being a person with disability [as defined under Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995] , or (b) any amount is paid or deposited under an approved scheme framed in this behalf by the LIC or any other insurer or the Administrator or the specified company for the maintenance of a dependent, being a person with disability (subject to certain conditions)"]
["80DDB","Expenses actually paid for medical treatment of specified diseases and ailments subject to certain conditions","Resident Individual/HUF"," Maximum deduction is Rs. 40,000 (Rs. 1,00,000 where expenditure is incurred for a senior citizen [w.e.f assessment year 2019-20])\n With effect from assessment year 2016-17, the taxpayer shall be required to obtain a prescription from a specialist doctor (not necessarily from a doctor working in a Government hospital) for availing this deduction."]
["80E","Amount paid out of income chargeable to tax by way of payment of interest on loan taken from financial institution/approved charitable institution for pursuing higher education (subject to certain conditions) ","Individual","(maximum period : 8 years)"]
["80EE","Interest payable on loan taken by an individual from any financial institution for the purpose of acquisition of a residential house property subject to certain condition. ","Individual","(Maximum deduction 50,000)"]
["80EEA","Interest payable on loan taken by an individual, who is not eligible to claim deduction under section 80EE, from any financial institution for the purpose of acquisition of a residential house property subject to certain condition. (Maximum deduction 1,50,000)","Individual"]
["80EEB","Interest payable on loan taken by an individual from any financial institution for the purpose of purchase of an electric vehicle subject to certain condition. (Maximum deduction 1,50,000)","Individual"]
["80G","Donations to certain approved funds, trusts, charitable institutions/donations for renovation or repairs of notified temples, etc. [amount of deduction is 50 per cent of net qualifying amount]. 100 per cent of qualifying donations to National Defence Fund, Prime Minister's National Relief Fund, Prime Minister's Armenia Earthquake Relief Fund, Africa (Public Contributions - India) Fund, National Children's Fund (from 1-4-2014), exclusively for providing relief to victims of earthquake in Gujarat, National Trust for Welfare of Persons with Autism, Cerebral palsy, Mental retardation and Multiple Disabilities, and sums paid between 26-1-2001 and 30-9-2001 to any eligible trust, institution or fund for providing relief to Gujarat earthquake victims21, the Swachh Bharat Kosh and the Clean Ganga Fund (from assessment year 2015-16) and National Fund for Control of Drug Abuse (from assessment year 2016-17) [subject to certain conditions and limits]22","All assessees","Government or approved association for promoting family planning, universities and approved educational institutions of national eminence, National Foundation for Communal Harmony, Chief Minister's Earthquake Relief Fund (Maharashtra), Zila Saksharta Samitis, National or State Blood Transfusion Council, Fund set up by State Government to provide medical relief to the poor, Army Central Welfare Fund, Indian Naval Benevolent Fund and Air Force Central Welfare Fund, Andhra Pradesh Chief Minister's Cyclone Relief Fund, National Illness Assistance Fund, Chief Minister's Relief Fund or the Lt. Governor's Relief Fund in respect of any State or Union Territory, National Sports Fund, National Cultural Fund, Fund for Technology Development and Application, Indian Olympic Association, etc.20, fund set up by State Government of Gujarat "]
["80GG","Rent paid in excess of 10% of total income for furnished/unfurnished resi-dential accommodation (subject to maximum of Rs. 5,000 p.m. or 25% of total income, whichever is less) (subject to certain conditions)","Individuals not receiving any house rent allowance"]
["80GGA","Certain donations for scientific, social or statistical research or rural development programme or for carrying out an eligible project or scheme or National Urban Poverty Eradication Fund (subject to certain conditions)","All assessees not having any income chargeable under the head 'Profits and gains of business or profession'"]
["80GGB","Sum contributed to any political party/electoral trust24","Indian company","With effect from 1-4-2014 deduction will not be allowed if sum is contributed in cash."]
["80GGC","Sum contributed to any political party/electoral trust24 For certain incomes","All assessees, other than local authority and artificial juridical person wholly or partly funded by Government","With effect from 1-4-2014 deduction will not be allowed if sum is contributed in cash."]
["G","Deduction  For certain receipts  (F.Y. 2021-22)"]
["Section","Nature of deduction ","Who can claim","Key points (if any)"]
["80-IA","Profits and gains from industrial undertakings engaged in infrastructure facility, telecommunication services, industrial park, development of Special Economic Zone, power undertakings, etc. (subject to certain conditions and limits)","All assessees","No deduction under this section shall be available to an enterprise which starts the development or operation and maintenance of the infrastructure facility on or after the 1st day of April, 2017."]
["80-IAB","Profits and gains derived by undertaking/enterprise from business of developing a Special Economic Zone notified on or after 1-4-2005 (subject to certain conditions and limits)","Assessee being Developer of SEZ","No deduction under this section shall be available to an assessee, being a developer, where the development of Special Economic Zone begins on or after the 1st day of April, 2017."]
["80-IAC","Profit and gains derived by an eligible start-up from specified business on or after 1-4-2017(subject to certain conditions)","Company and LLP"]
["80-IB","Profits and gains from industrial undertakings, cold storage plant, hotel, scientific research & development, mineral oil concern, housing projects, cold chain facility, multiplex theatres, convention centres, ships, etc. (subject to certain conditions and limits)","All assessees","No deduction shall be available to an enterprise which commence the business activity on or after 1-4-2017."]
["80-IBA","Profits and gains derived by assessee from the business of developing and building affordable housing projects. (subject to certain conditions)","All assessees"]
["80-IC","Profits and gains derived by an undertaking or an enterprise in special category States (Himachal Pradesh, Uttaranchal, Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland and Tripura) (subject to certain limits, time limits and conditions),","All assessees","(a) which has begun or begins to manufacture or produce any article or thing, not being any article or thing specified in the Thirteenth Schedule, or which manufactures or produces any article or thing, not being any article or thing specified in the Thirteenth Schedule and undertakes substantial expansion during the specified period.\n(b) which has begun or begins to manufacture or produce any article or thing specified in the Fourteenth Schedule or commences any operation specified in that Schedule, or which manufactures or produces any article or thing, specified in the Fourteenth Schedule or commences any operation specified in that Schedule and undertakes substantial expansion during the specified period"]
["80-ID","Profits and gains from business of hotels and convention centres in specified areas (subject to certain conditions).","All assessees"]
["80-IE","Deduction in respect of certain undertakings in North Eastern States.","All assessees"]
["80JJA","Entire income from business of collecting and processing or treating of bio-degradable waste for generating power, or producing bio-fertilizers, bio-pesticides or other biological agents or for producing bio-gas, making pellets or briquettes for fuel or organic manure","All assessees"," (for 5 consecutive assessment years)"]
["80JJAA","Deduction of 30% of additional employee cost in respect of employment of new employees.","Assessee to whom section 44AB applies","Additional employee cost means total emoluments paid or payable to additional employees employed during the previous year.Deduction shall be allowed for first three Assessment Years including the Assessment Year relevant to previous year in which such employment is provided.(Subject to certain other condition)"]
["80LA","Certain incomes of Scheduled banks/banks incorporated outside India having Offshore Banking Units in a Special Economic Zone/Units of International Financial Services Centre (subject to certain conditions and limits)","Scheduled Banks/banks incorporated outside India/Units of International Financial Services Centre"]
["80M","Inter-corporate dividend shall be allowed to be reduced from total income of company receiving the dividend if same is further distributed to shareholders one month prior to the due date of filing of return.","Domestic Company"]
["80P","Specified incomes [subject to varying limits specified in sub-section (2)]","Co-operative societies"]
["80QQB","Royalty income of author of certain specified category of books (up to Rs. 3,00,000) (subject to certain conditions)","Resident Individual - Author"]
["80RRB","Royalty on patents up to Rs. 3,00,000 in the case of a resident individual who is a patentee and is in receipt of income by way of royalty in respect of a patent registered on or after 1-4-2003 (subject to certain conditions).","Resident individuals"]
["80TTA","Interest on deposits in savings bank accounts (up to Rs. 10,000 per year)","Individuals/HUFs (except Senior Citizen)"]
["80TTB","Interest on deposit in saving account or fixed deposit (upto Rs. 50,000 per year)","Senior citizen"]
["80U","Deduction of Rs. 75,000 to a resident individual who, at any time during the previous year, is certified by the medical authority to be a person with disability ","Resident individuals","[as defined under Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995] [w.e.f. assessment year 2005-06 including autism, cerebral palsy, and multiple disabilities as defined under National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation & Multiple Disabilities Act, 1999] [in the case of a person with severe disability, allowable deduction is Rs. 1,25,000] (subject to certain conditions)."]
["H","Deduction  For Rebates  (F.Y. 2021-22)"]
["Section","Nature of deduction ","Who can claim","Key points (if any)"]
["87A","Tax rebate in case of individual resident in India, whose total income does not exceed Rs. 5,00,000 quantum of rebate shall be an amount equal to hundred per cent of such income-tax or an amount of Rs. 12,500, whichever is less.","Individual"]
[]
[null,"Deduction List for 80C"]
[null," ■  Life insurance premium for policy :"]
[null,null," -    in case of individual, on life of assessee, assessee's spouse and any child of assessee"]
[null,null," -    in case of HUF, on life of any member of the HUF"]
[null," ■  Sum paid under a contract for a deferred annuity :"]
[null,null," -    in case of individual, on life of the individual, individual's spouse and any child of the individual (however,    contract should not contain an option to receive cash payment in lieu of annuity)"]
[null,null," -     in case of HUF, on life of any member of the HUF"]
[null," ■  Sum deducted from salary payable to Government servant for securing deferred annuity or making provision for his       wife/children [qualifying amount limited to 20% of salary]"]
[null," ■  Contributions by an individual made under Employees' Provident Fund Scheme"]
[null," ■  Contribution to Public Provident Fund Account in the name of:"]
[null,null," -    in case of individual, such individual or his spouse or any child of such individual"]
[null,null," -    in case of HUF, any member of HUF"]
[null," ■  Contribution by an employee to a recognised provident fund"]
[null," ■  Contribution by an employee to an approved superannuation fund"]
[null," ■  Subscription to any notified security or notified deposit scheme of the Central Government. For this purpose, Sukanya Samriddhi Account Scheme has been notified vide Notification No. 9/2015, dated 21.01.2015. Any sum deposited during the year in Sukanya Samriddhi Account by an individual would be eligible for deduction."]
[null," ■  Amount can be deposited by an individual or in the name of girl child of an individual or in the name of the girl child for whom such an individual is the legal guardian."]
[null," ■  Subscription to notified savings certificates [National Savings Certificates (VIII Issue)]"]
[null," ■  Contribution for participation in unit-linked Insurance Plan of UTI :"]
[null,null," -    in case of an individual, in the name of the individual, his spouse or any child of such individual"]
[null,null," -    in case of a HUF, in the name of any member thereof"]
[null," ■  Contribution to notified unit-linked insurance plan of LIC Mutual Fund [Dhanaraksha 1989]"]
[null,null," -    in the case of an individual, in the name of the individual, his spouse or any child of such individual"]
[null,null," -    in the case of a HUF, in the name of any member thereof"]
[null," ■  Subscription to notified deposit scheme or notified pension fund set up by National Housing Bank [Home Loan Account Scheme/National Housing Banks (Tax Saving) Term Deposit Scheme, 2008]"]
[null," ■  Tuition fees (excluding development fees, donations, etc.) paid by an individual to any university, college, school or other educational institution situated in India, for full time education of any 2 of his/her children"]
[null," ■  Certain payments for purchase/construction of residential house property"]
[null," ■  Subscription to notified schemes of (a) public sector companies engaged in providing long-term finance for purchase/construction of houses in India for residential purposes/(b) authority constituted under any law for satisfying need for housing accommodation or for planning, development or improvement of cities, towns and villages, or for both"]
[null," ■  Sum paid towards notified annuity plan of LIC (New Jeevan Dhara/New Jeevan Dhara-I/New Jeevan Akshay/New Jeevan Akshay-I/New Jeevan Akshay-II/Jeewan Akshay-III plan of LIC) or other insurer"]
[null," ■  Subscription to any units of any notified [u/s 10(23D)] Mutual Fund or the UTI (Equity Linked Saving Scheme, 2005)"]
[null," ■  Contribution by an individual to any pension fund set up by any mutual fund which is referred to in section 10(23D) or by the UTI (UTI Retirement Benefit Pension Fund)"]
[null," ■  Subscription to equity shares or debentures forming part of any approved eligible issue of capital made by a public company or public financial institutions"]
[null," ■  Subscription to any units of any approved mutual fund referred to in section 10(23D), provided amount of subscription to such units is subscribed only in 'eligible issue of capital' referred to above."]
[null," ■  Term deposits for a fixed period of not less than 5 years with a scheduled bank, and which is in accordance with a scheme11 framed and notified."]
[null," ■  Subscription to notified bonds issued by the NABARD."]
[null," ■  Deposit in an account under the Senior Citizen Savings Scheme Rules, 2004 (subject to certain conditions)"]
[null," ■  5-year term deposit in an account under the Post Office Time Deposit Rules, 1981 (subject to certain conditions)"]
[]
[null," Other important Key Points"]
[null,"The additional deduction is not subjected to ceiling limit of Rs. 1,50,000 as provided under section 80CCE."]
[null,"Amount contributed to pension scheme or 10% of salary/gross total income*(*10% of salary in case of employees otherwise 20% of gross total income.), whichever is less (subject to ceiling limit of Rs. 1,50,000 as provided under Section 80CCE) shall be allowed as deduction under section 80CCD(1)."]
[]
[]
[null,"Additional deduction to the extent of Rs. 50,000 shall also be available to the assessee undersection 80CCD(1B). The additional deduction is not subjected to ceiling limit of Rs. 1,50,000 as provided under section 80CCE."]
[]
[null,"Contribution made by employer shall also be allowed as deduction under section 80CCD(2)while computing total income of the employee. However, amount of deduction could not exceed 10% of salary of the employee."]
[]
[null,"Note:-"]
[null,"1. Deduction under section 80CCD(2) on account of contribution made by the employer to a pension scheme is not subjected to ceiling limit of Rs. 1,50,000 as provided under section 80CCE."]
[]
[null,"2. Addition deduction of Rs. 50,000 shall not be allowed in respect of contribution which is considered for deduction under section 80CCD(1), i.e., limit of 10% of salary/gross total income"]

{"sheet":"Miscell2021","index":26,"n_rows":74,"n_cols":3,"rows_kept":74,"cut":false,"hidden":false,"merged":[[72,1,72,2],[73,1,73,2],[14,0,17,0],[14,1,17,1],[4,0,4,2],[63,0,63,2],[28,1,28,2],[29,1,29,2],[30,1,30,2],[31,1,31,2],[32,1,32,2],[53,1,53,2],[44,1,44,2],[39,1,39,2],[40,1,40,2],[41,1,41,2],[3,0,3,2],[1,0,1,1],[6,0,8,0],[6,1,8,1],[10,0,13,0],[10,1,13,1],[21,0,21,2],[49,1,49,2],[50,1,50,2],[51,1,51,2],[25,1,25,2],[26,1,26,2],[27,1,27,2],[42,1,42,2],[43,1,43,2],[45,1,45,2],[46,1,46,2],[47,1,47,2],[52,1,52,2],[45,0,53,0],[33,1,33,2],[34,1,34,2],[35,1,35,2],[36,1,36,2],[37,1,37,2],[38,1,38,2],[28,0,43,0],[48,1,48,2]]}
["Mi"]
["Various Deduction/Penalties/    F.Y. (2020-21)",null,"Home"]
[]
["(Useful information : Fee,PAN,Income Tax Return)"]
["Fee (F.Y. 2020-21)"]
["Section","Content of Fee","Limit/Rate"]
["234F","Fees for failure to furnish return of income within the time prescribed under section 139(1)","1)  Rs. 5000 if return is furnished on or before 31st December of assessment year"]
[null,null,"2)  Rs. 10,000 in any other case"]
[null,null,"Note: if total income of the person does not exceeds Rs. 5 lakh then fee payable shall be Rs. 1000"]
["234G","Fee for default in submission of statement/certificate prescribed under section 35/Section 80G","Rs. 200 per day"]
[249,"Fees for filing of appeal before CIT(A)","a) Rs.250 if total income as computed by AO is up to Rs. 1 lakh"]
[null,null,"b) Rs. 500 if total income as computed by AO is more than Rs. 1 lakh but up to Rs. 2 lakhs"]
[null,null,"c) Rs.1,000 if total income as computed by AO is more than Rs. 2 lakhs"]
[null,null,"d) Rs.250 in any other case"]
[253,"Fees for filing of appeal before CIT(A)","a) Rs.500 if total income as computed by AO is up to Rs. 1 lakh"]
[null,null,"b) Rs.1,500 if total income as computed by AO is more than Rs. 1 lakh but up to Rs. 2 lakhs"]
[null,null,"c) 1% of assessed income subject to maximum of Rs. 10,000 if total income as computed by AO is more than Rs. 2 lakhs"]
[null,null,"d) Rs. 500 in any other case"]
[264,"Fees for filing of application before CIT for revision of order under section 264","Rs.500"]
["245Q","Fees for filing application for advance ruling","Rs.10,000 on such fees as may be prescribed, whichever is higher"]
["Rule 44C","Fees for filing application before settlement commission","Rs. 500"]
["PAN (F.Y. 2020-21)"]
["Section  ","Content of section","Limits"]
["139A","Every person carrying on any business or profession to apply for PAN if total sales, turnover or gross receipts in any previous exceeds the threshold limit","Rs.5,00,000"]
[null,"Every non-individual resident persons and persons associated with them shall apply for PAN if the financial transaction entered into by them during the financial year exceeds the threshold limit.","Rs. 2,50,000"]
[null,"Note:"]
[null,"1) Persons associated with non-individual resident persons means the managing director, director, partner, trustee, author, founder, karta, chief executive officer, principal officer or office bearer of the non-individual resident persons or any person competent to act on behalf of such persons."]
[null,"2)  The last date to apply for PAN shall be 31st May of next Financial Year in which financial transactions are entered into."]
["Section 139A read with Rule 114B","Certain transaction in which quoting of PAN is mandatory."]
[null,"a) Sale or purchase of any immovable property valued at Rs. 10 lakhs or more"]
[null,"b) A time deposit with a bank/Nidhi company/NBFC exceeding Rs. 50,000 or aggregating to more than Rs. 5,00,000 during a financial year"]
[null,"c) A time deposit with Post Office exceeding Rs. 50,000  or aggregating to more than Rs. 5,00,000 during a financial year"]
[null,"d) A contract of a value exceeding Rs. 1 lakh for sale or purchase of securities"]
[null,"e) Sale or purchase, by any person, of shares of a company not listed in a recognised stock exchange of an amount exceeding Rs. 1,00,000 per transaction."]
[null,"f) Payment to hotels and restaurants against their bills for an amount exceeding Rs. 50,000 at any one time"]
[null,"g) Payment in cash for purchase of bank draft or pay orders or banker’s cheque for an amount Rs. 50,000 or more during any one day"]
[null,"h) Deposit in cash aggregating Rs. 50,000 or more during one day with a bank"]
[null,"i) Payment in cash in connection with travel to any foreign country of an amount exceeding Rs. 50,000 at any one time"]
[null,"j) Payment in cash for purchase of any foreign currency of an amount exceeding Rs. 50,000 at any one time."]
[null,"k) Payment of an amount of Rs. 50,000 or more to a Mutual Fund for purchase of units or to a company for acquiring shares or debentures or bonds issued by it"]
[null,"l) Payment of an amount of Rs. 50,000 or more to RBI for acquiring bonds issued by it"]
[null,"m) Payment in cash or by way of a bank draft or pay order or banker's cheque of an amount aggregating to more than Rs. 50,000 in a financial year for one or more pre-paid payment instruments issued by RBI to a banking company or a co-operative bank or to any other company or institution."]
[null,"n) Payment of an amount of Rs. 50,000 or more in a year as life insurance premium to an insurer"]
[null,"o) Payment for sale or purchase of goods or services of any nature (other than those specified above in Point No. (a)to(n)) of an amount exceeding Rs. 2,00,000 per transaction."]
[null,"Others Provisions"]
["Rule 48K","Restriction on transfer of immovable property without prior agreement between transferor and transferee to that effect"]
[null,"If value of property exceeds:"]
[null,"1. Rs. 75,00,000 if immovable property is comprised within in area of Greater Bombay"]
[null,"2. Rs. 50,00,000 if immovable property is comprised within in area of Union territory of Delhi"]
[null,"3. Rs. 25,00,000 if immovable property is comprised within in area of Calcutta Metropolitan Area and Madras Metropolitan Planning Area"]
[null,"4. Rs. 25,00,000 if immovable property is comprised within in area of Bangalore Metropolitan Region and the areas declared as Ahmedabad Urban Development Area and the areas comprised in the city of Ahmedabad"]
[null,"5. Rs. 25,00,000 if immovable property is comprised within in area of Pune"]
[null,"6. Rs. 20,00,000 if immovable property is comprised within in areas other than those mentioned above and notified vide SO 339(E), dated 8th May, 1989; SO 53(E), dated 19th January, 1990 and SO 180(E), dated 14th March, 1991"]
[null,"7. Rs. 10,00,000 if the agreement for transfer is entered into, on or before the 31-07-1995"]
["269UC","No restriction on transfer of immovable property without prior agreement between transferor and transferee to that effect","If value of property does not exceed Rs. 5,00,000"]
[281,"Transfer of any asset except stock-in-trade, without obtaining the permission of assessing officer, in favour of any other person during the pendency of any proceeding under the act of which notice is served on the assessee to be considered as void","If amount of tax or other sum payable or likely to be payable exceeds Rs. 5,000 or value of asset transferred exceeds 10,000"]
["285B","Submission of statements by producers of cinematograph films within thirty days from the end of financial year or within thirty days from the date of the completion of the production of the film, whichever is earlier","Reporting of all payments made by him or due from him to each such persons as is engaged by him in such production which exceeds Rs. 50,000"]
["269P","No statement is required to be furnished to the registrar in respect of transfer of immovable property","If apparent consideration for such property doesn’t exceedRs.50,000"]
["269SS","Limit on accepting loan or deposit or any specified sum otherwise than by account payee cheque or account payee bank draft or electronic clearing system or through such other electronic mode as may be prescribed (Subject to certain conditions)","Rs. 20,000 in aggregate"]
["269ST","Limit on receiving any amount otherwise than by account payee cheque or account payee bank draft or electronic clearing system or through such other electronic mode as may be prescribed (Subject to certain conditions)","Rs. 2,00,000 or more in aggregate from a person in a day"]
["269T","Limit on repayment of loan or deposit or any specified advance received by it, otherwise than by account payee cheque or account payee bank draft or electronic clearing system or through such other electronic maode as may be prescribed (Subject to certain conditions)","Rs. 20,000 in aggregate"]
["87A","Rebate to resident individual whose total income does not exceed Rs. 5,00,000","Tax payable subject to maximum of Rs. 12,500"]
["10(32)","Income of minor child clubbed under Section 64(1A) with parent’s income.","Rs. 1,500 per child or Income of Minor, whichever is lower"]
["Income Tax Returns"]
["ITR","Description","Online/Offline"]
["ITR 1","For Individuals having Income from Salaries, one house property, other sources (Interest etc.) and having total income upto Rs.50 lakh","Yes/Yes"]
["ITR 2","For Individuals and HUFs not carrying out business or profession under any proprietorship","No/Yes"]
["ITR 3","For individuals and HUFs having income from a proprietary business or profession","No/Yes"]
["ITR 4","For presumptive income from Business & Profession","Yes/Yes"]
["ITR 5","For persons other than,- (i) individual, (ii) HUF, (iii) company and (iv) person filing Form ITR-7","No/Yes"]
["ITR 6","For Companies other than companies claiming exemption under section 11","No/Yes"]
["ITR 7","For persons including companies required to furnish return under sections 139(4A) or 139(4B) or 139(4C) or 139(4D) or 139(4E) or 139(4F)","No/Yes"]
[":","Online: After login to e-Filing portal, taxpayer can select the ITR or Form, prepare and submit it."]
[":","Offline: Taxpayer can download the JAVA utility or Excel utility,prepare the XML, login to e-Filing portal and submit it."]

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["Various Deduction/Penalties/    F.Y. (2020-21)",null,"Home"]
[]
["Section","Nature of compliance","Limitation of time"]
["2(48)","Filing application for getting zero coupon bonds notified.","3 months before the date of issue of bonds (but not earlier than 24 months immediately before the first day of the financial year in which bonds are to be issued)"]
["2(48)","Submission of chartered accountant's certificate in respect of zero coupon bonds specifying the amount invested in each year.","Within 2 months from the end of each financial year."]
["9(1)","Electronically submission of information in Form No. 49D pertaining to any transfer of the share of, or interest in, a foreign company/entity.","Within 90 days from the end of the financial year in which any such transfer takes place (within 90 days of the transaction where the transaction has the effect of directly or indirectly transferring the rights of management in relation to Indian concern)"]
["10(21)","Furnishing (by a research association) a statement to accumulate/set apart income for future application by uploading Form No. 10","Before the expiry of time allowed for submission of return of income under section 139(1)"]
["9A(5)","Section 9A provides that fund management activity carried out by an eligible offshore investment fund through an eligible fund manager acting on behalf of such fund shall not constitute business connection in India (subject to certain conditions).","Within 90 days from the end of the financial year"]
[null,"The provision requires that eligible investment fund shall furnish a statement, in respect of its activities in a financial year, in the prescribed form containing information relating to fulfilment of specified conditions and such other information or documents as may be prescribed."]
["10(23C)","Making an order accepting/rejecting application made under first proviso for grant of exemption under sub-clause (iv)/(v)/(vi)/(via)","Within 12 months from end of month in which application was received"]
[null,"Making application under fourteenth proviso to section 10(23C) to designated authority by educational/medical institutions, etc., referred to in section 10(23C)(iv)/(v)/(vi)/(via)","On or before 30th September of relevant assessment year"]
["10A","Audit report certifying the deduction claimed under section 10A","Before the specified date referred to in section 44AB"]
[null,"Furnishing declaration by assessee in respect of industrial undertaking in any free trade zone for not availing tax holiday under section 10A","Before due date for furnishing return of income under section 139(1)"]
["10B(8)","Furnishing declaration by assessee in respect of 100 per cent export-oriented undertaking for not availing tax holiday under section 10B","Before due date for furnishing return of income under section 139(1)"]
["10C(6)","Furnishing declaration by assessee in respect of certain industrial undertakings in North Eastern Region for not availing tax holiday under section 10C","Before due date for furnishing return of income under section 139(1)"]
["11(1),\n Explanation","Exercising option available under Explanation to section 11(1) by uploading Form No. 9A","Before the expiry of time allowed for submission of return of income under section 139(1) (applicable from the assessment year 2016-17)"]
["11(2)","Furnishing a statement to accumulate/set apart income for future application by uploading Form No. 10","Before the expiry of time allowed for submission of return of income under section 139(1)"]
["12A(1)(aa)","Filing application for registration of trust or institution for purposes of section 11","Application on or after 1-6-2007 shall be made in the prescribed form and in the prescribed manner and the provisions of section 11 and section 12 shall apply in relation to the income of such trust or institution from the assessment year immediately following the financial year in which such application is made."]
["12A(1)(ab)","Filing application for re-registration in the case of a trust (registered under section 12A/12AA) which has adopted or undertaken modifications of the objects which do not conform to the conditions of registration","Within a period of 30 days from the date of such adoption or modifications of the objects (applicable from the assessment year 2018-19)"]
["12AA","Passing an order granting or refusing registration of trust","Within 6 months from the end of the month in which application u/s 12A(1)(aa) is received"]
[35,"Order accepting/rejecting application made under first proviso to section 35(1) for grant of approval under section 35(1)(ii)/(iii)","Within 12 months from end of month in which such application was received"]
["35(2AA)","Filing annual audited accounts for each approved programme by the National Laboratory, etc.","October 31 each year"]
["35(2AA)","Submitting copy of audited statement of accounts for approved programmes","Within 6 months of completion"]
["35(2AA)","Passing order by the prescribed authority in Form 3CH","Within 2 months from receipt of application"]
["35(2AB)","Electronically furnishing report by prescribed authority in relation to in-house research facility in Part A of Form No. 3CL","Within 120 days of grant of approval"]
["35(2AB)","Submitting copy of audited accounts in Form No. 3CLA to the Secretary, Department of Scientific and Industrial Research","On or before due date of submission of return of income"]
["35(2AB)","Electronically furnishing report by prescribed authority quantifying the expenditure incurred on in-house research and eligible for weighted deduction in Part B of Form No. 3CL","Within 120 days of submission of audit report"]
["35ABA(3)","Withdrawing deduction claimed and granted to the assessee under section 35ABA, if subsequently there is a failure to comply with the provisions specified in said section","Within 4 years from the end of the previous year in which the failure to comply with the conditions referred to in section 35ABA takes place"]
["44AB","Getting accounts audited by accountant and furnishing report","One month prior to due date for furnishing the return of income under section 139(1)"]
["44DA","Section 44DA Audit report to certify the income computed by way of royalties provisions of section 44DA","One month prior to due date of furnishing the return of income under section 139(1)"]
["50B","Audit report to certify the income computed by way of royalties provisions of section 44DA","One month prior to due date of furnishing the return of income under section 139(1)"]
["80QQB","Receiving or bringing into India in convertible foreign exchange, income by way of royalty or copyright fees, earned outside India","Within 6 months from end of previous year or such extended period as the Competent Authority may allow in this behalf"]
["80RRB","Receiving or bringing into India in convertible foreign exchange, income by way of royalty on patents, earned outside India","Within 6 months from end of previous year or such extended period as the Competent Authority may allow in this behalf"]
["92CA(3A)","Passing of order u/s 92CA(3) by Transfer Pricing Officer","At least sixty days before the period of limitation referred to in section 153 or section 153B, as the case may be, for making the order of assessment or reassessment or recomputation, or fresh assessment, expires."]
[null,"Note:"]
[null,"If time available with TPO for making an order is less than sixty days, after excluding the time"]
[null,"  -  for which assessment proceedings are stayed or"]
[null,"  -  taken for receipt of information from foreign jurisdiction,"]
[null,"then such remaining period shall be extended to 60 days. [Inserted by the Finance Act, 2016 w.e.f 1-6-2016]"]
["92CD(1)","Submission of modified return in accordance with and limited to advance pricing agreement","Within 3 months from the end of the month in which advance price agreement was entered"]
["92CD(5)(a)","Passing order under section 92CD(3) in respect of modified return","Within 1 year from the end of the financial year in which modified return is furnished"]
["92D","Furnishing information/documents required by revenue authorities","Within a period of 30 days from the date of receipt of a notice issued in this regard, and such period may be extended by a further period not exceeding 30 days"]
["92E","Furnishing report of accountant","30th November of relevant assessment year"]
["115BA","Option to opt for concessional tax rate of 25% by certain domestic companies","On or before due date of furnishing return of income under section 139(1)"]
["115BAA","Option to opt for concessional tax rate of 22% by certain domestic companies","On or before due date of furnishing return of income under section 139(1)"]
["115BAB","Option to opt for concessional tax rate of 15% by new manufacturing domestic companies","On or before due date of furnishing return of income under section 139(1)"]
["115BAC","Option to opt for concessional tax rate by individual and HUF","On or before due date of furnishing return of income under section 139(1)"]
["115BAD","Option to opt for concessional tax rate of 22% by resident co-operative societies","On or before due date of furnishing return of income under section 139(1)"]
["115BA(4)","Exercising option under section 115BA(1) for lower tax rate by a domestic company","On or before the due date of submission of first return of income under section 139(1) (applicable from the assessment year 2017-18)"]
["115BBF(3)","Exercising option for taxation of royalty income in respect of patent developed and registered in India for any previous year in accordance with the provisions of section 115BBF(1)","On or before the due date of submission of return of income under section 139(1) (applicable from the assessment year 2017-18)"]
["115JB(4)","Obtaining a certificate from a chartered accountant in Form No. 29B pertaining to computation of book profit in the case of a company","Before the specified date referred to in Section 44AB"]
["115JC(3)","Obtaining a certificate from a chartered accountant in a prescribed form pertaining to computation of alternate minimum tax and adjusted total income in the case of a limited liability partnership","Before the specified date referred to in Section 44AB"]
["115JG(3)(iii)","Recomputing income to withdraw the benefit, exemption or relief claimed under section 115JG(1) in case of failure to comply with the conditions of RBI scheme or notification of the Government (applicable from the assessment year 2013-14)","Within 4 years from the end of the previous year in which failure to comply with condition takes place"]
["115-O(3)","Deposit of tax on distributed profits of domestic companies","Within 14 days from date of declaration, distribution or payment of dividends whichever is earlier"]
["115QA(3)","Deposit of tax to credit of Government in case of distributed income of domestic company for buy-back of shares","Within 14 days from date of payment of any consideration to the shareholder on buy-back of shares"]
["115R(3)","Deposit of tax on distributed income of UTI/Mutual Fund","Within 14 days from the date of distribution or payment of income, whichever is earlier"]
["115R(3A)1","Furnishing statement in prescribed form to prescribed income-tax authority giving details of income distributed to unit holders, tax paid thereon, etc.","On or before 15th September in each year"]
["115TA(2)","Deposit of tax to credit of Government in case of income distributed by securitization trust","Within 14 days from date of distribution or payment of such income, whichever is earlier"]
["115TA(3)1","Person responsible for making payment of income distributed by securitisation trust to furnish to prescribed income-tax authority, statement in prescribed form and verified in prescribed manner giving details of amount of income distributed to investors during the previous year, the tax paid thereon and other relevant prescribed details","On or before 15th September in each year"]
["115TCA(4)","Furnishing statement to PCIT/CIT of income paid or credited by a securitisation trust in Form No. 64E","November 30 immediately after the end of the financial year"]
["115TCA(4)","Furnishing statement to investors of income distributed by a securitisation trust in Form No. 64F","June 30 immediately after the end of the financial year"]
["115TD(1)","Transfer of all assets in case of dissolution of a charitable trust to another charitable trust to avoid tax on accreted income","Within 12 months from the end of the month in which dissolution takes place (applicable from June 1, 2016)"]
["115TD(5)","Payment of tax on accreted income","Within 14 days from the date of merger or the date on which the order cancelling the registration is received or the date on which the order rejecting application for fresh registration is received, etc. (applicable from June 1, 2016)"]
["115U(2)","Person responsible for making payment of income on behalf of venture capital company/fund and venture capital company/fund to furnish to person receiving such income and to prescribed income-tax authority, statement in prescribed form and verified in prescribed manner, giving details of nature of income paid or cerdited during the previous year and such other relevant details as may be prescribed","30th November of financial year following previous year during which such income is paid or credited"]
["115UA","Any person responsible for making payment of income distributed on behalf of a business trust to a unit holder shall furnish a statement to the principal Commissioner of Income-tax or Commissioner of Income-tax in Form No. 64A, giving details of income distributed during the year.","On or before 30th November of financial year following the year following which such income is distributed"]
[null,"Any person responsible for making payment of income distributed on behalf of a business trust to a unit holder shall furnish a statement to this effect to the unit holder in Form No. 64B.","On or before 30th June of financial year following the year during which such income is distributed"]
["115UB(7)","Person responsible for crediting or making payment of the income on behalf of an investment fund and the investment fund shall furnish, to the person who is liable to tax in respect of such income and to the prescribed income-tax authority, a statement in the prescribed form and verified in such manner, giving details of the nature of the income paid or credited during the previous year and such other relevant details, as may be prescribed.","November 30 immediately after the end of the financial year"]
["115VP","Opting for Tonnage Tax System (TTS)"]
[null,"  -  Existing qualifying company","Between 1-10-2004 and 31-12-2004"]
[null,"  -  Company incorporated after 1-1-2005 and being a qualifying company","Within 3 months of incorporation"]
[null,"  -  Existing company which becomes a qualifying company after 1-1-2005","Within 3 months of it becoming a qualifying company"]
["115VP(4)","Joint Commissioner passing order under sub-section (4) of section 115VP","Within one month from end of month in which application under section 115VP(1) was received"]
["115VR","Renewal of tonnage tax scheme","Within one year from the end of the previous year in which the option ceases to have effect"]
["115VY","Opting for tonnage tax scheme by amalgamated company","Within 3 months from the date of the approval of amalgamation"]
["115WD(1)2","Filing return of fringe benefits"]
[null,"  -  by company/person whose accounts are to be audited","On or before 30th September of relevant assessment year"]
[null,"  -  by other employers","On or before 31st July of relevant assessment year"]
["115WE(1)2","Sending intimation u/s 115WE(1)","Before expiry of 1 year from end of financial year in which return is made"]
["115WE(2)2","Notice for scrutiny assessment","Before the expiry of 6 months from the end of financial year in which return is furnished"]
["124(3)","Challenging Assessing Officer's jurisdiction","Where a return is made under section 139(1), before expiry of 1 month from the date on which a notice under section 142(1) or 143(2) is served or before the completion of assessment, whichever is earlier"]
[null,null,"Where no return is made before the expiry of time allowed by notice under section 142(1) or under section 148 for making the return or under section 144 for showing cause why best judgment assessment should not be made, whichever is earlier"]
["131(3)","Retention of impounded books or documents by Assessing Officer/Assistant Director without obtaining approval of Chief Commissioner/Director General/Commissioner/Director/Principal Chief Commissioner/Principal Director General/Principal Commissioner/Principal Director","Not more than 15 days (exclusive of holidays)"]
["132(8)","Retaining books of account or other documents seized under section 132(1) or 132(1A) by authorised officer without approval of Chief Commissioner/Commissioner/Director General or Director/Principal Chief Commissioner/Principal Director General/Principal Commissioner/Principal Director","Not more than 180 days [30 days from the date of assessment order under section 153A or section 158BC(c)]"]
["132(8A)","Period for which order passed under section 132(3) to remain in force","60 days from date of order"]
["132(9A)","Handing over of books, etc., to ITO having jurisdiction","60 days from date on which last of authorisations for search was executed"]
["132(9B)","Provisional attachment of property for protecting interest of revenue","Within 60 days from the date on which the last of the authorisations for search was executed (applicable from April 1, 2017)"]
["132(9C)","Expiry of provisional attachment order made under section 132(9B)","After the expiry of 6 months from the date of such order (applicable from April 1, 2017)"]
["132(9D)","Making a reference to valuation officer to estimate fair market value of property","Within 60 days from the date on which the last of the authorisations for search was executed (applicable from April 1, 2017)"]
["132B(1)","Release of assets seized after recovery of existing liability","Within 120 days from date on which last of the authorisations/requisitions under section 132/132A was executed"]
["132B(1), first proviso","Making application to Assessing Officer for release of asset explaining nature and source of acquisition of asset","Within 30 days from end of the month in which asset was seized"]
["133A(3)","Retention by income-tax authority of impounded books of account, documents without approval of Chief Commissioner/Director General/Principal Chief Commissioner/Principal Director General","Not more than 15 days (exclusive of holidays)"]
["139(1)","(a) Filing of return by any company other than covered in (c) below","October 31st of the assessment year"]
[null,"(b) Filing return of income by any non-corporate assessee other than covered in (c) below :"]
[null,"  (i)  in the case where accounts are to be audited or where accounts of the firm in which assessee is a working partner are required to be audited","October 31st of relevant assessment year"]
[null,"(ii)  in other cases","July 31 of relevant assessment year"]
[null,"(c) Filing of return where an assessee (corporate/non-corporate) is required to furnish a report in Form No. 3CEB under section 92E","November 30 of the assessment year"]
["139(3)","Filing of return of loss","Within the time allowed under section 139(1)"]
["139(4)","Filing belated return of income","Before the end of the relevant assessment year or before completion of assessment, whichever is earlier."]
["139(4A)","Filing return by every person receiving income in respect of which he is assessable as a representative assessee from property held under trust/legal obligation wholly or partly for charitable or religious purposes, etc., if total income exceeds maximum amount not chargeable to tax","Within time allowed under section 139(1)"]
["139(4B)","Filing of return by every political party by its chief executive officer","Within time allowed under section 139(1)"]
["139(4C)","Filing of return by every:","Within time allowed under section 139(1)"]
[null,"(a) Research association as referred to in section 10(21);"]
[null,"(b) News agency as referred to in section 10(22B);"]
[null,"(c) Association or institution as referred to in section 10(23A);"]
[null,"(d) Institutions as referred to in section 10(23B);"]
[null,"(e) Fund/institution/trust/university/other educational institution/medical institution as referred to in sub-clause (iiiad), (iiiae), (iv), (v), (vi) or (via) of section 10(23C)3;"]
[null,"(f) Trade union/association referred to in sub-clause (a) or (b) of section 10(24),"]
[null,"(g) Body/trust/authority as referred to in section 10(46);"]
[null,"(h) Infrastructure debt fund as referred to in section 10(47)"]
[null,"(i) Mutual Fund as referred to in section 10(23D)"]
[null,"(j) Securitisation trust as referred to in section 10(23DA)"]
[null,"(k) Venture capital company or venture capital fund as referred to in section 10(23FB)"]
[null,"if total income without giving effect to the provisions of section 10 exceeds the maximum amount not chargeable to tax."]
["139(4D)","Filing return by every university, college or other institution referred to in section 35(1)(ii) and 35(1)(iii) which is not required to furnish return of income or loss under any other provisions","Within time allowed under section 139(1)"]
["139(4E)","Every business trust, which is not required to furnish return of income or loss under any other provisions of section 139(1), shall furnish its return of income.","Within time allowed under section 139(1)"]
["139(4F)4","An investment fund as referred to in section 115UB, which is not required to furnish return of income or loss under any other provisions of section 139(1), shall furnish its return of income.","Within time allowed under section 139(1)"]
["139(5)","Filing revised return","Upto the end of the relevant assessment year or before the completion of assessment, whichever is earlier"]
["139(9)","Rectifying defect in return of income","Within 15 days from date of intimation by Assessing Officer or extended time"]
["139A","Filing application for allotment of permanent account number","See rule 114(3)"]
["140A(1)","(i) Payment of income-tax on self-assessment","Before furnishing return of income"]
[null,"(ii) Payment of interest and fee on tax due for filing belated return or default or delay in payment of advance tax","Before furnishing return of income"]
["142(1)(i)","Where a person has not made a return of income before the end of the relevant assessment year, the Assessing Officer may serve a notice requiring him to furnish return of income.","After the end of relevant assessment year"]
[null,"Notice referred to above served after the end of the relevant assessment year commencing on or after 1st April, 1990 shall be deemed to be a notice served in accordance with the provisions of the Act."]
["142A(6)","Sending report by the Valuation Officer to the Assessing Officer","Within 6 months from the end of the month in which a reference is made by the Assessing Officer under section 142A(1)"]
["143(1)","Sending intimation under section 143(1)","Before expiry of 1 year from end of financial year in which return is made"]
["143(1)(a)","Sending objection in response to intimation for adjustments under section 143(1)(a)","Within 30 days of issue of such intimation (Applicable w.e.f. Assessment year 2017-18)"]
["143(2)(ii)","Serving notice in case of understatement of income or under payment of tax for hearing for regular assessment/limited scrutiny assessment","Before expiry of 6 months from end of financial year in which return is furnished"]
["144BA(2)","Furnishing objection by assessee to notice of invoking GAAR provisions by Principal Commissioner/ Commissioner (applicable from 1-4-2018)","Within such period (but not exceeding 60 days) as specified in the notice"]
["144BA(13)","Issuing direction by Approving Penal under section 144BA(6) in respect of the declaration of an agreement as an impermissible avoidance arrangement under Chapter X-A (applicable from 1-4-2018)","Within 6 months from the end of the month in which the reference under section 144BA(4) was received from the Principal Commissioner/Commissioner"]
["144C(2)","Filing of response by eligible assessee by (a) acceptance of variations to Assessing Officer, or (b) filing his objections, if any, to such variation with the Dispute Resolution Panel and the Assessing Officer","Within 30 days of receipt by assessee of draft order"]
["144C(4)","Passing of assessment order under section 144C(3)","Within one month from end of month in which acceptance is received or period of filing objections under section 144C(2) expires"]
["144C(12)","Issue of directions under section 144C(5)","Within 9 months from end of month in which draft order is forwarded to eligible assessee"]
["144C(13)","Completion of assessment on receipt of directions issued under section 144C(5)","Within one month from end of month in which such direction is received"]
[147,"Reassessment where assessment has been made under section 143(3) or 147","Within 4 years from end of relevant assessment year [unless escapement of income is because of assessee's failure to file return under section 139 or in pur-suance of notice under section 142(1) or 148 or to disclose fully and truly all material facts or unless escapement of income is in relation to any asset located outside India]"]
["149(1)","Issuing notice under section 148 in cases subjected to scrutiny by way of assessment under section 143(3) or 147 :"]
[null,"If the escaped income—"]
[null,"(i) is less than Rs. 1,00,000","Within 4 years from end of relevant assessment year"]
[null,"(ii) is Rs. 1,00,000 or more","Within 6 years from end of relevant assessment year"]
[null,"(iii) is in relation to any asset (including financial interest in any entity) located outside India","Within 16 years from end of relevant assessment year"]
["149(3)","Issuing notice under section 148 to person who has been treated as agent of non-resident under section 163","Within 6 years from end of relevant assessment year"]
[150,"Issuing notice under section 148 for assessment/reassessment/recomputation pursuant to any finding or direction in an order passed :","No time limit"]
[null,"(i) by any authority in any proceeding under Income-tax Act in appeal/reference/revision"]
[null,"(ii) by a court in any proceeding under any other law"]
["153(1)","Passing assessment order under section 143 or 144"," a) Within 21 months from end of the assessment year in which income was first assessable. [Applicable for assessment year 2017-18 or before]"]
[null,null," b) Within 18 months from end of the assessment year in which income was first assessable. [Applicable for assessment year 2018-19]"]
[null,null," c) Within 12 months from end of the assessment year in which income was first assessable. [Applicable for assessment year 2019-20 and onwards]"]
[null,null,"Note: If reference is made to TPO, the period available for assessment shall be extended by 12 months"]
["153(2)","Making assessment/reassessment, etc., under section 147"," a) Within 9 months from end of the financial year in which notice under section 148 was served. [if notice is served before 01-04-2019]"]
[null,null," b) Within 12 months from end of the financial year in which notice under section 148 was served. [if notice is served on or after 01-04-2019]"]
[null,null,"Note: If reference is made to TPO, the period available for reassessment shall be extended by 12 months."]
["153(3)","An order of fresh assessment in pursuance of order under section 254, 263 or 264 setting aside or cancelling assessment"," a) Within 9 months from end of the financial year in which order under section 254 is received by"]
[null,null,"  -  Principal Chief Commissioner or"]
[null,null,"  -  Chief Commissioner or"]
[null,null,"  -  Principal Commissioner or"]
[null,null,"  -  Commissioner or,"]
[null,null,"  -  as the case may be an order under section 263/ 264 is passed by Principal Commissioner or Commissioner"]
[null,null," b) Within 12 months from the end of the financial year in which order under section 254 is received or order under section 263 or 264 is passed by the authority. [if order is passed on or after financial year 2019-20]"]
[null,null,"Note: If reference is made to TPO, the period available for assessment shall be extended by 12 months."]
["153(5)","Giving effect to an order [under Section 250/254/260/262/263/264] by AO wholly or partly, otherwise than by making a fresh assessment or reassessment","Within a period of 3 months from the end of the month in which order is received by"]
[null,null,"  -  Principal Chief Commissioner or"]
[null,null,"  -  Chief Commissioner or"]
[null,null,"  -  Principal Commissioner or"]
[null,null,"  -  Commissioner,"]
[null,null,"  -  As the case may be the order under section 263/ 264 is passed by the Principal Commissioner or Commissioner"]
[null,null,"Note:"]
[null,null," 1)  If it is not possible to give effect to such order within the aforesaid period, the Principal Commissioner or Commissioner may allow an additional period of 6 months to AO."]
[null,null," 2)  If verification on any issue was required by way of submission of any document or where an opportunity of being heard is to be provided to assessee. Then order shall be made within the time specified in 153(3) [Inserted by Finance Act 2017, w.e.f. 1.6.2017]"]
["153(6)","An order of assessment, reassessment or recomputation on assessee or any person in consequence of or to give effect to any finding or direction contained in","Within 12 months from the end of the month in which such order is received or passed by the Principal Commissioner or Commissioner, as the case may be"]
[null,"  -  An order under Section 250/254/260/262/263/264 or"]
[null,"  -  An order of any court in a proceedings otherwise than by way of appeal or reference"]
[null,"[Inserted by the Finance Act, 2016 w.e.f. 1-6-2016]"]
["153(6)","An order of assessment on a partner of the firm in consequence of an assessment made on the firm under Section 147.","Within 12 months from the end of the month in which the assessment order in case of firm is passed."]
[null,"[Inserted by the Finance Act, 2016 w.e.f. 1-6-2016]"]
["153B","Passing assessment order under section 153A"," a)  Within a period of 21 months from end of the financial year in which the last of the authorizations for search/requisition under section 132/132A was executed."]
[null,null,"This period cannot be less than 9 months from the end of the financial year in which books of account, etc., are handed over under section 153C to the concerned Assessing Officer."]
[null,null,"(if search conducted in the financial year 2017-18 or before)"]
[null,null," b)  Within a period of 18 months from end of the financial year in which the last of the authorizations for search/requisition under section 132/132A was executed."]
[null,null,"This period cannot be less than 12 months from the end of the financial year in which books of account, etc., are handed over under section 153C to the concerned Assessing Officer."]
[null,null,"(if search conducted in the financial year 2018-19)"]
[null,null," c)  Within a period of 12 months from end of the financial year in which the last of the authorizations for search/requisition under section 132/132A was executed."]
[null,null,"This period cannot be less than 12 months from the end of the financial year in which books of account, etc., are handed over under section 153C to the concerned Assessing Officer."]
[null,null,"(if search conducted in the financial year 2019-20 or onwards)"]
["153B","Passing of assessment order where a proceeding before the Settlement Commission abates under section 245HA","One year after the exclusion of the period under 245HA(4) and where such period of limitation is less than one year, it shall be deemed to have been extended to one year"]
[154,"Rectifying any mistake apparent from record by income-tax authority referred to in section 116 to—","Within 4 years from end of financial year in which order sought to be amended is passed, or within 6 months from the end of the month in which the application is received by the income-tax authority, whichever is earlier"]
[null,"(i) amend any order passed by it"]
[null,"(ii) amend any intimation or deemed intimation under section 143(1)"]
[null,"(iii) amend any intimation under section 200A(1)"]
[null,"(iv) amend any intimation under section 206CB(1), i.e., intimation regarding processing of TCS statement."]
["155(1)/(2)","Amending assessment order of partner of firm or member of AOP/BOI for inclusion of correct share from firm/AOP/BOI","Within 4 years from end of financial year in which final order is passed in case of firm/AOP/BOI"]
["155(1A)","Amending assessment order of partner for adjusting income from firm to the extent not deductible under section 40(b)","Within 4 years from end of financial year in which final order was passed in case of the firm"]
["155(4)","Recomputing total income for succeeding year(s) in respect of loss or depreciation recomputed under section 147","Within 4 years from end of financial year in which order under section 147 is passed"]
["155(5)","With drawing development rebate under section 33 if asset is sold within 8 years or reserve is misutilized","Within 4 years from end of previous year in which sale took place or reserve is so misutilized"]
["155(4A)","Withdrawing investment allowance allowed under section 32A if—"]
[null,"(a) asset is sold/transferred within 8 years from end of previous year in which it was acquired","Within 4 years from end of previous year in which sale/transfer took place"]
[null,"(b) investment allowance reserve is not utilised for acquiring new asset within 10 years of end of previous year in which asset was acquired","Within 4 years from end of said 10 years"]
[null,"(c) reserve is misutilised before expiry of 10 years of end of previous year in which asset was acquired","Within 4 years from end of previous year in which amount is so misutilised"]
["155(5A)","Withdrawing development allowance under section 33A if within 8 years land is sold or reserve is misutilised","Within 4 years from end of previous year in which sale took place or reserve is so misutilised"]
["155(5B)","Recomputing total income where weighted deduction in respect of expenditure on scientific research under section 35(2B) is deemed to have been wrongly allowed","Within 4 years from end of previous year in which period allowed for completion of scientific research programme has expired"]
["155(7)","Recomputing distributable income and additional tax liability under section 104","Within 4 years from end of financial year in which final order was passed"]
["155(7B)","Recomputing deemed capital gains under section 47A","Within 4 years from end of previous year in which capital asset is converted into stock-in-trade or in which parent company/holding company ceases to have 100 per cent shareholding in subsidiary company"]
["155(10A)","Amending order of assessment so as to exclude unadjusted amount of capital gain on long-term capital asset not chargeable under section 54E(1)","Within 4 years from end of financial year in which original assessment is made"]
["155(11)","Amending order of assessment to exclude capital gain not chargeable under section 54H","Within 4 years from end of previous year in which compensation was received"]
["155(11A)","Amending order of assessment so as to allow deduction under section 10A, 10B or 10BA in respect of income received in or brought into India","Within 4 years from end of previous year in which such income is received in, or brought into, India"]
["155(12)","Amending order of assessment to allow deduction under section 80-O","Within 4 years from end of previous year in which income is received or brought into India ; however, the period from 1-4-1988 to 30-9-1991 shall be excluded"]
["155(13)","Amending order of assessment so as to allow deduction u/s 80HHB, 80HHC, 80HHD, 80HHE, 80-O, 80R, 80RR or 80RRA in respect of convertible foreign exchange earnings not brought into India initially but received or brought into India subsequently","Within 4 years from the end of the previous year in which such income is so received in, or brought into India"]
["155(14)","Amending order of assessment/intimation under section 143(1) to give credit for tax deducted/collected not given earlier on ground that tax deduction/collection certificate was not filed with return","Relevant tax deduction/collection certificate should be produced before Assessing Officer within 2 years from the end of assessment year in which income is assessable."]
["155(14A)","Amending assessment order or intimation or deemed intimation so as to give foreign tax credit under section 90/90A/91 (earlier it was not given because the quantum of foreign tax was disputed)","Within 6 months from the end of the month in which dispute is settled (applicable from the April 1, 2018)"]
["155(15)","Amending order of assessment so as to compute capital gain by taking the full value of consideration to be the value adopted/assessed by stamp duty authorities (section 50C) as revised in appeal/revision/reference","Within 4 years from the end of the previous year in which the order revising the value was passed in that appeal/revision/reference"]
["155(16)","Amending order of assessment so as to compute capital gain on compulsory acquisition, etc., by taking the full value of consideration to be the compensation/consideration as reduced by any court, tribunal or other authority","Within 4 years from the end of the previous year in which order reducing compensation was passed"]
["155(17)","Amending order of assessment so as to withdraw deduction under section 80RRB allowed earlier where by a subsequent order of the Controller/High Court the patent is revoked or the name of the assessee is excluded from the patents register as patentee in respect of that patent","Within 4 years from the end of the previous year in which order of Controller/High Court was passed"]
["158AA(1) (w.e.f. 01.06.2015)","Direction by Principal Commissioner or Commissioner to assessing officer to make an application to the ITAT if any question of law arising in the case of an assessee for any assessment year is identical with a question of law arising in his case for another assessment year which is pending before the Supreme Court.","Within 60 days from the date of receipt of order of the Commissioner (Appeals)."]
["158AA(4) (w.e.f. 01.06.2015)","Direction by Principal Commissioner or Commissioner to Assessing officer to file an appeal to ITAT if order of CIT(A) is not in conformity with order of the Supreme Court which decided on the question of law in the other case in favour of revenue","Within 60 days from the date of communication of order of the Supreme Court"]
["158BE(1)4","Passing order under section 158BC","Within 1 year from the end of the month in which the last of the authorisations for search u/s 132 or for requisition u/s 132A was executed where the search or requisition took place before 1-1-1997. In a case where the search or requisition takes place on or after 1-1-1997 the period allowed is 2 years from the end of the relevant month."]
["158BE(2)4","Completion of block assessment in the case of other person referred to in section 158BD","One year from the end of the month in which the notice under Chapter XIV-B was served on such other personwhere search or requisition takes place before 1-1-1997. In a case where the search or requisition takes place on or after 1-1-1997 the period allowed is 2 years from the end of the relevant month."]
["158BFA(3)4","Passing order imposing penalty under section 158BFA(2)","In a case where the assessment is the subject-matter of an appeal to the Commissioner (Appeals) under section 246 or section 246A or an appeal to the Appellate Tribunal under section 253, after the expiry of the financial year in which the proceedings, in the course of which action for the imposition of penalty has been initiated, are completed, or six months from the end of the month in which the order of the Commissioner (Appeals) or, as the case may be, the Appellate Tribunal is received by the Principal Chief Commissioner/Principal Commissioner/Chief Commissioner or Commissioner, whichever period expires later."]
[null,null,"In a case where the assessment is the subject-matter of revision under section 263, after the expiry of six months from the end of the month in which such order of revision is passed."]
[null,null,"In any case other than those mentioned above, after the expiry of the financial year in which the proceedings, in the course of which action for the imposition of penalty has been initiated, are completed, or six months from the end of the month in which action for imposition of penalty is initiated, whichever period expires later."]
["160(1), Explanation 1","Filing declaration by trustee(s) for converting 'oral trust' into 'trust declared by a duly executed instrument in writing'","Within 3 months from date of declaration of 'oral trust'"]
["172(3)","Return of full amount paid or payable to non-resident owner or charterer of ship towards passenger fares, freight, etc., to be furnished by master of ship to Assessing Officer","Before departure of ship from any port in India, or within 30 days thereafter if permitted by Assessing Officer"]
["172(4A)","Passing order, assessing income and determining tax payable thereon under section 172(4).","Within 9 months from end of financial year in which return under section 172(3) is furnished (by 31-12-2008 where return is furnished before 1-4-2007)"]
["172(7)","Submission of claim by owner or charterer of ship that assessment be made and tax payable by him be determined in accordance with other provisions of the Act","Before expiry of assessment year relevant to previous year in which ship has departed from Indian port"]
["176(3)","Giving notice of discontinuance of business/profession to Assessing Officer","Within 15 days of discontinuance"]
["178(1)","Giving notice of appointment as liquidator to Assessing Officer","Within 30 days of appointment"]
["178(2)","Notifying liquidator as to amount of tax payable by company","Within 3 months from date on which Assessing Officer receives notice of appointment of liquidator"]
[184,"Filing certified copy of partnership deed","Along with return of income of the firm"]
[192,"Filing return of deduction of tax from contributions paid by the trustees of an approved superannuation fund","Within 2 months from end of financial year"]
["194C(7)","Person responsible for paying/ crediting any sum to contractor during course of business of plying, hiring or leasing goods carriages to furnish prescribed particulars to prescribed income-tax authority","Within such time as may be prescribed"]
["197A(2)","Uploading of declaration received by Deductor in Form No. 15G/15H from deductee on the e-filing site (www.incometaxindiaefiling.gov.in)","15 days from the end of first, second and third quarter"]
[null,null,"30 days from the end of fourth quarter."]
["200(1)","Paying tax deducted at source under sections 192 to 196D","Within time limit as prescribed under rule 30"]
["200(2A)","In case of an office of the Government, where TDS has been paid to the credit of the Central Government without the production of a challan, the Pay and Accounts Officer, etc., shall deliver or cause to be delivered to the prescribed income-tax authority, or to the person authorised by such authority, a statement in such form, verified in such manner, setting forth such particulars as may be prescribed.","Within such time as may be prescribed."]
["200(3)","Preparation and filing of prescribed statements of tax deducted for periods ending on June 30, September 30, December 31 and March 31","On or before 31st July, 31st October, 31st January of the financial year in respect of quarter ending 30th June, 30th September and 31st December respectively and in respect of quarter ending 31st March, on or before 31st May of the financial year immediately following the financial year in which deduction is made"]
[null,null,"Within thirty days from end of month in which deduction is made under section 194-IA or 194-IB"]
["200A","Intimation under section 200A(1)","Within one year from end of financial year in which statement is filed"]
["201(3)","Order deeming a person to be an assessee in default for failure to deduct whole or any part of tax from a person resident in India","Within 7 years from the end of the financial year in which payment is made or credit is given or 2 years from the end of the financial year in which the correction statement is delivered, whichever is later."]
[203,"Issuance of certificate of tax deducted at source","Form No. 16 : By 15th June of the financial year immediately following the financial year in which income was paid and tax deducted."]
[null,null,"Form No. 16A: On or before 15th August, 30th November, 30th February of the financial year in respect of quarters ending 30th June, 30th September & 31st December respectively of the financial year. For quarter ending 31st March, on or before 15th June of the financial year immediately following the financial year in which deduction is made"]
[null,null,"Form No. 16B (Section 194-IA) : Within 15 days from the due date for furnishing challan cum statement in Form No. 26QB (i.e. within 30 days from the end of month in which deduction is made)"]
[null,null,"Form No. 16C (Section 194-IB): Within 15 days from the due date for furnishing challan cum statement in Form No. 26QC (i.e. within 30 days from the end of month in which deduction is made)"]
["203A","Payer to apply to Assessing Officer for allotment of Tax Deduction and Collection Account Number","Within one month from the end of the month in which tax was deducted or collected, as the case may be"]
["203AA","Issuance of TDS Certificate within the prescribed time after the end of the financial year beginning on or after 1-4-2008 by the prescribed income-tax authority or person authorised by such authority.","31st July following financial year during which taxes were deducted or paid (Form No. 26AS)"]
["206(4)","Rectifying defect in return filed under section 206(2)","Within 15 days from the date of intimation of the defect by Assessing Officer or extended time"]
["206A(1)","Furnishing of prescribed statement in respect of payment of interest to residents without TDS by banking company, co-operative society or public company referred to in proviso to section 194A(3)(i)","On or before 31st July, 31st October, 31st January and 30th June following res-pective quarter of financial year"]
["206A(2)","Furnishing of prescribed statement by persons notified by Central Government","Within such time as may be prescribed."]
["206C(3)","Payment of tax collected from the respective buyers of specified goods under section 206C(1) to the credit of Central Government or as the Board directs","Within time limit as prescribed in rule"]
["206C(3) (proviso)","Preparation and filing of prescribed statements of tax collected for periods ending on June 30, September 30, December 31 and March 31","On or before 15th July, 15th October, 15th January in res-pect of first three quarters of the financial year. In respect of quarter ending 31st March, on or before 15th May of the financial year immediately following the financial year in which collection is made (Form No. 27EQ)"]
["206C(3A)","In case of an office of the Government, where TCS has been paid to the credit of the Central Government without the production of a challan, the Pay and Accounts Officer, etc., shall deliver or cause to be delivered to the prescribed income-tax authority, or to the person authorised by such authority, a statement in such form, verified in such manner, setting forth such particulars as may be prescribed.","Within such time as may be prescribed."]
["206C(5)","Person collecting tax under section 206C(1) from respective buyers to give them a certificate in Form 27D about the amount and rate of tax collected, etc.","On or before 30th July, 30th October, 30th January of the financial year in respect of the quarter ending 30th June, 30th September and 31st December of the financial year. For quarter ending 31st March, on or before 30th May of the financial year immediately following the financial year in which collection is made"]
["206C(5) (2nd proviso)","Prescribed income-tax authority or person authorised by such authority to prepare and deliver to buyer/licensee/lessee, a statement in the prescribed form specifying amount of tax collected or paid after the end of each financial year beginning on or after 1-4-2008","31st July following the financial year during which taxes were collected or paid (Form No. 26AS)"]
["206C(5D)","Rectifying defect in return filed","Within 15 days from the date of intimation of the defect by Assessing Officer or extended time"]
["206CB (effective from 1/6/2015)","Intimation under section 206CB(1), i.e., intimation regarding processing of TCS statement","Within 1 year from end of financial year in which statement is filed."]
["211(1)","Payment of advance tax in specified installments:"]
[null,"(a) In case of all the assessees (other than the eligible assessees as referred to in section 44AD):"]
[null,"(i) At least 15 per cent","On or before 15th June"]
[null,"(ii) At least 45 per cent","On or before 15th September"]
[null,"(iii) At least 75 per cent","On or before 15th December"]
[null,"(iv) At least 100 per cent","On or before 15th March"]
[null,"(b) In case of eligible assessee as referred to in Section 44AD and section 44ADA:"]
[null,"100 per cent","On or before 15th March"]
[null,"Note: Any advance tax paid on or before 31st day of March shall also be treated as paid during the same financial year."]
[null,"[Inserted by the Finance Act, 2016 w.e.f. 1-6-2016]"]
["211(2)","Payment of the appropriate part or whole amount of advance tax as demanded under section 210(3) and (4) after the due dates of instalment","On or before each date specified in section 211(1) falling after date of service of demand notice"]
["220(1)","Payment of amount other than advance tax in response to notice under section 156","Within 30 days of service of demand notice or within date extended on request or within shorter period, specified in revenue's interest"]
["220(2A)","Under accepting/rejecting the application of assessee for waiver of interest payable under section 220(2)","Within 12 months from the end of the month in which the application is received [Applicable from 01-06-2016]"]
["239(2)(c)","Making claim for refund w.e.f. 1/9/2019 refund can be claimed only by furnishing return under section 139.","Before the end of relevant assessment year"]
["245C(1)","Application for settlement of case to Settlement Commission","At any stage during the pendency of a case before the Assessing Officer"]
["245C(1E)","Application for settlement before Settlement Commission under sub-section (1) where books of account, documents, etc., have been seized","Not before 120 days of seizure"]
["245D(1)","Rejecting/allowing the application for settlement","Within 7 days, notice shall be issued to the applicant to justify admission of his application; within 14 days from the receipt of application, the order pertaining to rejecting/allowing the application shall be made"]
["245D(2B)","Calling report by the Settlement Commission from Principal Commissioner/Commissioner","Within 30 days from the date of receipt of application"]
["245D(2B)","Submission of report by the Principal Commissioner/Commissioner to Settlement Commission","Within 30 days from the date of communication from the Settlement Commission"]
["245D(2C)","Declaring application as invalid by the Settlement Commission","Within 15 days from the date of receipt of report from the Principal Commissioner/Commissioner"]
["245D(3)","Furnishing a report by the Principal Commissioner/Commissioner to the Settlement Commission in the matters covered by the application","Within 90 days from the date of receipt of communication from the Settlement Commission"]
["245D(4A)","Passing order of settlement","Within 18 months from the end of the month in which the application was made, if application is made on or after 1-6-2010"]
["245D(6B)","Passing of order by the Settlement Commission to amend an order passed by it in order to rectify any mistake apparent from records.","a) Within 6 months from end of the month in which order was passed; or"]
[null,null,"b) Within 6 months from end of the month in which an application for rectification has been made by the Principal Commissioner or the Commissioner or the applicant, as the case may be."]
[null,null,"No application for rectification shall be made by the Principal Commissioner or the Commissioner or the applicant after the expiry of 6 months from the end of the month in which an order is passed by the Settlement Commission"]
["245D(7)","Completion of proceedings where settlement becomes void as provided in section 245D(6)","Within 2 years from the end of the financial year in which the settlement becomes void"]
["245E, proviso","Reopening of completed proceedings by Settlement Commission if an application is made before 1-6-2007","Reopening of proceeding is not possible where period between end of assessment year to which proceeding relates and the date of application for settlement under section 245C exceeds 9 years"]
["245Q(3)","Withdrawing application for advance ruling","Within 30 days from date of application"]
["245R(6)","Pronouncement of advance ruling by authority","Within 6 months of receipt of application"]
["249(2)/(3)","Filing appeal to Commissioner (Appeals)—"]
[null,"(a) relating to tax deducted at source under section 195(1)","Within 30 days from date of payment of tax or within extended time"]
[null,"(b) relating to any assessment/ penalty","Within 30 days from date of service of demand notice or within extended time"]
[null,"(c) in any other case","Within 30 days from date of communication of order or within extended time"]
["250(6A)","Disposal of appeal by Commissioner (Appeals)","One year from end of financial year in which appeal is filed (where it is possible)"]
["253(3)/(5)","Filing appeal to Tribunal","Within 60 days from date on which order sought to be appealed against is communicated or within extended time [30 days in case of appeal against order u/s 158BC(c), in respect of search initiated u/s 132 or requisition made u/s 132A, after 30-6-1995, but before 1-1-1997]"]
["253(3A)","Filing appeal by Principal Commissioner/Commissioner to Tribunal if he objects to any direction issued by Dispute Resolution Panel","Within 60 days of the date on which the order sought to be appealed against is passed by the Assessing Officer in pursuance of directions of the Dispute Resolution Panel"]
["253(4)/(5)","Filing memo of cross-objections to Tribunal","Within 30 days of receipt of notice of filing appeal or within extended time"]
["254(2)","Rectification of apparent mistake by Tribunal","Within 6 months from the end of the month in which the order was passed"]
[null,null,"[Inserted by the Finance Act, 2016 w.e.f. 1-6-2016]"]
["254(2A)","Disposal of appeal by Appellate Tribunal filed under sub-section (1)/(2) of section 253","4 years from end of financial year in which appeal is filed (where it is possible)."]
[null,null,"Where an order of stay is made in proceedings relating to appeal filed under section 253(1), Tribunal shall dispose of appeal within 180 days from date of such order or within extended time not exceeding 365 days including original period of 180 days, failing which stay order shall stand vacated; this will be so even if delay in disposing of the appeal is not attributable to assessee."]
["256(1)","(i) Filing application to Tribunal requiring it to refer to High Court any question of law","Within 60 days of service of Tribunal's order under section 254 or within extended period not exceeding 30 days"]
[null,"(ii) Drawing up statement of case and referring it to High Court by Tribunal","Within 120 days of receipt of application"]
["256(2)","Filing application to High Court if Tribunal refuses to state case","Within 6 months from date of service of notice of refusal to state case"]
["256(3)","Application by assessee for claiming refund of fee after Tribunal's refusal to state case","Within 30 days from date of receipt of refusal notice"]
["260A","Filing appeal to High Court against order of Tribunal","Within 120 days of date of communication of order5"]
["263(2)","Revising orders prejudicial to revenue by Principal Commissioner/Commissioner","Within 2 years from end of financial year in which order sought to be revised was passed"]
["263(3)","Revision by Principal Commissioner/Commissioner of orders passed pursuant to any finding or direction by Tribunal, National Tax Tribunal, High Court or Supreme Court","No time limit"]
["264(2)","Revision of orders by Principal Commissioner/Commissioner on his own motion (not prejudicial to assessee)","Within 1 year of order sought to be revised"]
["264(3)","Filing revision petition to Principal Commissioner/Commissioner (order not to be prejudicial to assessee)","Within 1 year from date of communication of order sought to be revised or date of his knowledge in respect thereof or within extended time"]
["264(6)","Passing order on revision application made by assessee on or after 1-10-1998","Within 1 year from the end of the financial year in which application is made"]
["270AA(2)","Application to the Assessing Officer to grant immunity for imposition of penalty under section 270A and initiation of proceedings under section 276C/276CC","Within one month from the end of the month in which such order is received (applicable from April 1, 2017)"]
["270AA(4)","Passing an order by the Assessing Officer granting immunity from passing of penalty, etc., under section 270AA(3)","Within one month from the end of the month in which application under section 270AA(1) is received (applicable from April 1, 2017)"]
["271GB(4)(b)","Failure to inform the prescribed authority and furnish correct report to avoid penalty under section 271GB(4)","Within 15 days of discovery of inaccuracy (applicable from the assessment year 2017-18)"]
["273A(4A)","Passing order under section 273A(4) accepting/rejecting assessee's application (in full or part) to reduce or waive penalty","Within 12 months from the end of the month in which such application is received by Principal CIT/CIT (such order can be passed on or before May 31, 2017 in case of application pending as on June 1, 2016)"]
["273AA(3A)","Passing order by Principal CIT/CIT accepting/rejecting assessee's application (in full or part) to grant immunity from penalty","Within 12 months from the end of the month in which such application is received by Principal CIT/CIT (such order can be passed on or before May 31, 2017 in case of application pending as on June 1, 2016)"]
[275,"Imposing penalties under Chapter XXI :"]
[null,"(a) in a case where appeal is filed to Commissioner (Appeals)/Tribunal","Before the expiry of financial year in which proceedings which give rise to penalty proceedings are completed, or within 6 months from end of month in which the order of Commissioner (Appeals)/Tribunal is received by the Principal Chief Commissioner/Principal Commissioner/Chief Commissioner/Commissioner, whichever period expires later."]
[null,null,"However, where order is in appeal before Commissioner (Appeals) who passes appellate order on or after 1-6-2003, order imposing penalty shall be passed before expiry of financial year in which the proceedings, in the course of which action for imposition of penalty has been initiated, are completed, or within one year from the end of the financial year in which the order of the Commissioner (Appeals) is received by the Principal Chief Commissioner/Principal Commissioner/Chief Commissioner/Commissioner, whichever is later."]
[null,"(b) in a case where relevant assessment or other order is subject- matter of revision under section 263 (or section 264)","Within 6 months from the end of month in which revision order is passed"]
[null,"(c) in any other case","Before expiry of financial year in which proceedings (in course of which action for imposition of penalty has been initiated) are completed, or within 6 months from end of month in which penal action is initiated, whichever is later"]
["275(1A)","Imposing/enhancing/reducing/cancelling penalty or dropping penalty proceedings on the basis of revised assessment after giving effect to appellate/court/revision order in a case where relevant order is subject matter of appeal to Commissioner (Appeals)/Tribunal/High Court/Supreme Court or revision and an order imposing or enhancing or reducing or cancelling penalty or dropping proceedings for imposition of penalty is passed before the order of the Commissioner (Appeals)/Tribunal/High Court/Supreme Court is received by the Principal Chief Commissioner/Chief Commissioner/Principal Commissioner/Commissioner or order of revision is passed","Within 6 months from end of the month in which order of Commissioner (Appeals)/Tribunal/ High Court/Supreme Court is received by the Principal Chief Commissioner/Principal Commissioner/Chief Commissioner/Commissioner or order of revision is passed"]
["281B(2)","Provisional attachment of assets of assessee","Attachment shall cease to have effect after expiry of six months (extendable upto 2 years or 60 days after date of order of assessment or reassessment, whichever is later) from date of order"]
["281B(4)","Submitting report by Valuation Officer to determine fair value of property provisionally attached by AO.","Within a period of 30 days from the date of receipt of such reference"]
[null,"[Inserted by the Finance Act, 2016 w.e.f. 1-6-2016]"]
["281B(5)","An order revoking the provisional attachment of property on furnishing of Bank Guarantee.","  - Within 45 days from the date of receipt of the bank guarantee, where a reference to the Valuation Officer has been made or"]
[null,"(subject to conditions)","  -  Within 15 days from the date of receipt of bank guarantee in any other case."]
[null,"[Inserted by the Finance Act, 2016 w.e.f. 1-6-2016]"]
["281B(7)","Invoking Bank Guarantee by AO if the assessee fails to renew the guarantee or fails to furnish a new Guarantee","15 days before the expiry of the Guarantee."]
[null,"[Inserted by the Finance Act, 2016 w.e.f. 1-6-2016]"]
[285,"Preparation and delivery of statement in prescribed form containing prescribed particulars by non-resident having liaison office in India set up in accordance with guidelines issued by RBI under FEMA, 1999","Within 60 days from end of the financial year"]
["285A","Section 285A provides for reporting by an Indian concern if following two conditions are satisfied:","Within such time as may be prescribed."]
[null,"a) Shares or interest in a foreign company or entity derive substantial value, directly or indirectly, from assets located in India; and"]
[null,"b) Such foreign company or entity holds such assets in India through or in such Indian concern."]
[null,"In this case, the Indian entity shall furnish information relating to the off-shore transaction having the effect of directly or indirectly modifying its ownership structure or control, to the prescribed income-tax authority in such manner, as may be prescribed."]
["285B","Furnishing of statement by film producers","Within 30 days from end of financial year or within 30 days from date of completion of film, whichever is earlier"]
["285BA6","Filing of Statement of financial transaction","On or before 31st May immediately following financial year in which transaction is registered or recorded"]
["285BA(4)6","Rectifying defect in return filed under section 285BA as required by prescribed income-tax authority","Within 1 month (or such extended time as may be allowed on application) from date of intimation of defect"]
["285BA(5)6","Furnishing of return under section 285BA in response to notice from prescribed income-tax authority by person who has failed to furnish return within time","Within period not exceeding 60 days from date of service of notice."]
["286(2)","Furnishing a report for every reporting accounting year by a parent entity or the alternate reporting entity, resident in India, to prescribed authority in respect of the international group of which it is a constituent","On or before the due date of submission of return of income under section 139(1) (applicable from the assessment year 2017-18)"]
["286(6)","Producing information/document to the prescribed authority for the purpose of determining accuracy of report furnished by any reporting entity","Within 30 days of receipt of notice (prescribed authority on an application made by reporting entity may extend the period of 30 days by further period not exceeding 30 days)(applicable from the assessment year 2017-18)"]

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[null,"Various Deduction/Penalties/    F.Y. (2020-21)",null,"Home"]
[]
["Penalties (F.Y. 2020-21)",null,"OFFENCES_AND_PROSECUTIONS__F.Y._2020_21"]
[]
[null,null,"Period of Limitation (F.Y. 2020-21)"]
[]
[]
[]
["Penalties (F.Y. 2020-21)"]
["Section","Nature of default","Penalty leviable","Remarks"]
["140A(3)","Failure to pay wholly or partly—","Such amount as Assessing Officer may impose but not exceeding tax in arrears","under section 140A(1)"]
[null,"(a) self-assessment tax, or"]
[null,"(b) interest and fee, or"]
[null,"(c) both"]
["158BFA(2)","Determination of undisclosed income of block period","Minimum : 100 per cent of tax leviable in respect of undisclosed income"]
[null,null,"Maximum : 300 per cent of tax leviable in respect of undisclosed income."]
["221(1)","Default in making payment of tax","Such amount as Assessing Officer may impose but not exceeding amount of tax in arrears"]
["234E","Failure to file statement within time prescribed in section 200(3) or in proviso to section 206C(3)","Rs. 200 for every day during which failure continues but not exceeding tax deductible/collectible"]
["234F","Default in furnishing return of income within time prescribed in section 139(1)"," a)  Rs. 5000 if return is furnished on or before 31 December of assessment year.","Note: if total income of the person does not exceeds Rs. 5 lakh then fee payable shall be Rs. 1000"]
[null,null," b)  Rs. 10,000 in any other case"]
["234G","Fee for default in submission of statement/certificate prescribed under section 35/ Section 80G","Rs. 200 for every day during which failure continues but not exceeding tax deductible/collectible"]
["270A(1)","Under-reporting and misreporting of income","A sum equal to 50% of the amount of tax payable on under-reported income.","However, if under-reported income is in consequence of any misreporting thereof by any person, the penalty shall be equal to 200% of the amount of tax payable on under-reported income"]
["271(1)(b)","Failure to comply with a notice under section 115WD(2)/115WE(2)/142(1) or section 143(2) or failure to comply with a direction under section 142(2A)","Fixed at Rs. 10,000 for each failure.","Note:- However, the above penalty shall not be levied to and in relation to any assessment for the A.Y commencing on or after the 1st day of April, 2017."]
["271(1)(c)","Concealment of particulars of income or fringe benefits or furnishing of inaccurate particulars of income or fringe benefits","Minimum : 100 per cent","see note"]
[null,null,"Maximum : 300 per cent of tax sought to be evaded in addition to tax payable"]
[null,"Note: 1"]
[null,"'Amount of tax sought to be evaded' shall be aggregate of tax sought to be evaded under the general provisions and the tax sought to be evaded under the provisions of MAT or AMT. However, if an amount of concealed income is considered both under the general provisions and provisions of MAT or AMT, such amount shall not be considered in computing tax sought to be evaded under provisions of MAT or AMT. Further, where provisions of MAT or AMT are not applicable, the computation of tax sought to be evaded under the provisions of MAT or AMT shall be ignored."]
[null,"Note: 2"]
[null,"However, the above penalty shall not be levied to and in relation to any assessment for the A.Y commencing on or after the 1st day of April, 2017."]
["271(4)","Distribution of profits by registered firm otherwise than in accordance with partnership deed and as a result of which partner has returned income below the real income","Not exceeding 150 per cent of difference between tax on partner's income assessed and tax on income returned, in addition to tax payable","Note:- However, the above penalty shall not be levied to and in relation to any assessment for the A.Y commencing on or after the 1st day of April, 2017."]
["271A","Failure to keep, maintain, or retain books of account, documents, etc., as required under section 44AA","Rs. 25,000"]
["271AA(1)","(1) Failure to keep and maintain information and documents required by section 92D(1) or 92D(2)","2% of value of each international transaction/or specified domestic transaction entered into"]
[null,"(2) Failure to report such transaction"]
[null,"(3) Maintaining or furnishing incorrect information or document"]
["271AA(2)","Failure to furnish information and document as required under Section 92D(4)","Rs. 5,00,000/-"]
["271AAA","Where search has been initiated before 1-7-2012 and undisclosed income found","10% of undisclosed income"]
["271AAB(1)","Where search has been initiated on or after 1-7-2012 but before 15-12-2016 and undisclosed income found","(a) 10% of undisclosed income of the specified previous year if assessee admits the undisclosed income; substantiates the manner in which it was derived; and on or before the specified date pays the tax, together with interest thereon and furnishes the return of income for the specified previous year declaring such undisclosed income"]
[null,null,"(b) 20% of undisclosed income of the specified previous year if assessee does not admit the undisclosed income, and on or before the specified date declare such income in the return of income furnished for the specified previous year and pays the tax, together with interest thereon;"]
[null,null,"(c) 60% of undisclosed income of the specified previous year if it is not covered by (a) or (b) above"]
["271AAB(1A)","Where search has been initiated on or after 15-12-2016 and undisclosed income found","(a) 30% of undisclosed income of the specified previous year if assessee admits the undisclosed income; substantiates the manner in which it was derived; and on or before the specified date pays the tax, together with interest thereon and furnishes the return of income for the specified previous year declaring such undisclosed income"]
[null,null,"(b) 60% of undisclosed income of the specified previous year in any other case."]
["271AAC","Income determined by Assessing Officer includes any income referred to in section 68, section 69, section 69A, section 69B, section 69C or section 69D for any previous year. ","10% of tax payable under section 115BBE.","[if such income is not included by assessee in his return or tax in accordance with section 115BBE has not been paid]"]
["271AAD","Penalty, if during any proceedings under the Act, it is found that in the books of accounts maintained by assessee, there is:","100% of such false entries or omitted entry."]
[null,"a) A false entry; or"]
[null,"b) Any entry relevant for computation of total income of such person has been omitted to evade tax liability."]
["271B","Failure to get accounts audited or furnish a report of audit as required under section 44AB","One-half per cent of total sales, turnover or gross receipts, etc., or Rs. 1,50,000, which-ever is less"]
["271BA","Failure to furnish a report from an accountant as required by section 92E","Rs. 1,00,000"]
["271BB","Failure to subscribe any amount to units issued under scheme referred to in section 88A(1)","20 per cent of such amount"]
["271C","Failure to deduct tax at source, wholly or partly, under sections 192 to 196D (","Amount equal to tax not deducted or paid","Chapter XVII-B) or failure to pay wholly or partly tax u/s 115-O(2) or second proviso to section 194B"]
["271CA","Failure to collect tax at source as required under Chapter XVII-BB","Amount equal to tax not collected"]
["271D","Taking or accepting any loan or deposit or specified sum in contravention of the provisions of Section 269SS.","Amount equal to loan or deposit or specified sum so taken or accepted","\"Specified sum\" means any sum of money receivable, whether as advance or otherwise, in relation to transfer of an immovable property, whether or not the transfer takes place."]
["271DA","Receiving an amount of Rs. 2 lakh or more from a person in a day [section 269ST]","Amount equal to such receipt"]
["271DB","Failure to provide facility for accepting payment through prescribed electronic modes of payment as referred to in section 269SU","Rs. 5,000 rupees for every day of default"]
["271E","Repayment of any loan or deposit or specified advance otherwise than in accordance with provision of Section 269T.","Amount equal to loan or deposit or specified advance so repaid","\"Specified advance\" means any sum of money in the nature of advance, by whatever name called, in relation to transfer of an immovable property, whether or not transfer takes place."]
["271F","Failure to furnish return as required by section 139(1) or by its provisos before the end of the relevant assessment year","Rs. 5,000","Note: Applicable upto the Assessment year 2017-18"]
["271FA1","Failure to furnish an annual information return as required under section 285BA(1)2","Rs. 500 per day of default"]
["271FAA","Furnishing of inaccurate information in statement of financial transaction or reportable account","Rs. 50,000"]
[null,"Failure to furnish annual information return within the per iod specified in notice u/s 285BA(5)","Rs. 1,000 per day of default"]
["271FAB","Section 9A provides that fund management activity carried out by an eligible offshore investment fund through an eligible fund manager acting on behalf of such fund shall not constitute business connection in India ","Rs. 5,00,000","(subject to certain conditions)."]
[null,"The provision requires that eligible investment fund shall furnish within 90 days from the end of the financial year a statement, in respect of its activities in a financial year, in the prescribed form containing information relating to fulfilment of specified conditions and such other information or documents as may be prescribed. Penalty to be levied if investment fund failed to comply with the requirement."]
["271FB","Failure by an employer to furnish the return of fringe benefits as required under section 115WD(1)","Rs. 100 for every day of default"]
["271G3","Failure to furnish any information or document as required by section 92D(3)","2% of the value of the international transaction/specified domestic transaction for each failure"]
["271GA","Section 285A provides for reporting by an Indian concern if following two conditions are satisfied:","Penalty shall be:"]
[null,"a) Shares or interest in a foreign company or entity derive substantial value, directly or indirectly, from assets located in India; and","a) a sum equal to 2% of value of transaction in respect of which such failure has taken place, if such transaction had effect of, directly or indirectly, transferring right of management or control in relation to the Indian concern;","In this case, the Indian entity shall furnish the prescribed information for the purpose of determination of any income accruing or arising in India under Section 9(1)(i)."]
[null,"b) Such foreign company or entity holds such assets in India through or in such Indian concern.","b) a sum of Rs. 5,000 in any other case.","In case of any failure, the Indian concern shall be liable to pay penalty."]
["271GB(1)","Failure to furnish report under section 286(2)","Rs. 5,000 per day upto 30 days and Rs. 15,000 per day beyond 30 days"]
["271GB(2)","Failure to produce the information and documents within the period allowed under section 271GB(6)","Rs. 5,000 for every day during which the failure continues."]
["271GB(3)","Failure to furnish report or failure to produce information/documents under section 286 even after serving order under section 271GB(1) or 271GB(2)","Rs. 50,000 for every day for which such failure continues beginning from the date of serving such order."]
["271GB(4)","Failure to inform about inaccuracy in report furnish under section 286(2)","Rs. 5,00,000"]
[null,"Or furnishing of inaccurate information or document in response to notice issued under section 286(6)."]
["271H4","Failure to deliver/cause to be delivered a statement within the time prescribed in section 200(3) or the proviso to section 206C(3), or furnishes incorrect information in the statement","W.e.f. 1-10-2014 Assessing Officer may direct payment of penalty. Penalty shall not be less than Rs. 10,000 but may extend to Rs. 1,00,000"]
["271K","Penalty of default in submission of statement/certificate prescribed under section 35/Section 80G","Rs. 10,000 to Rs. 1 lakh"]
["271-I","As per section 195(6) of the Act, any person responsible for paying to a non-resident or to a foreign company, any sum (whether or not chargeable to tax), shall furnish the information relating to such payment in Form 15CA and 15CB. Penalty shall be levied in case of any failure.","Rs. 1,00,000"]
["271J","Furnished incorrect information in any report or certificate by an accountant or a merchant banker or a registered valuer","Rs. 10,000 for each incorrect report or certificate"]
["272A(1)","Refusal or failure to :","Rs. 10,000 for each failure/default"]
[null,"(a) answer questions"]
[null,"(b) sign statement"]
[null,"(c) attend to give evidence or produce books of account, etc., in compliance with summons under section 131(1)"]
[null,"(d)  comply with notice u/s 142(1), 143(2) or failure to comply with direction issued u/s 142(2A)."]
["272A(2)","Failure to :"]
[null,"(a) furnish requisite information in respect of securities as required under section 94(6) ;","Rs. 10,000 for each failure/default. (In respect of penalty for failure, in relation to a declaration mentioned in section 197A, a certificate as required by section 203 and returns u/ss 206 and 206C and statements under Section 200(2A) or section 200(3) or proviso to section 206C(3) or section 206C(3A), penalty shall not exceed amount of tax deductible or collectible)","With effect from June 1, 2015, it is mandatory for an office of the Government, paying TDS or TCS, as the case may be, without production of a challan, to deliver a statement in the prescribed form and manner to the prescribed authority."]
[null,"(b) give notice of discontinuance of business or profession as required under section 176(3) ;"]
[null,"(c) furnish in due time returns, statements or certificates, deliver de-claration, allow inspection, etc., under sections 133, 134, 139(4A), 139(4C), 192(2C), 197A, 203, 206, 206C, 206C(1A) and 285B;"]
[null,"(d) deduct and pay tax under section 226(2)"]
[null,"(e) file a copy of the prescribed statement within the time specified in section 200(3) or the proviso to section 206C(3) (up to 1-7-2012)"]
[null,"(f) file the prescribed statement within the time specified in section 206A(1)"]
[null,"(g) Failure to deliver or cause to be delivered a statement under Section 200(2A) or Section 206C(3A) within prescribed time."]
["272AA(1)","Failure to comply with section 133B","Not exceeding Rs. 1,000"]
["272B","Failure to comply with provisions relating to PAN or Aadhaar as referred to in section 139A/139A(5)(c)/(5A)/(5C)","Rs. 10,000 for each default"]
["272BB(1)","Failure to comply with section 203A","Rs. 10,000 for each failure/default"]
["272BB(1A)","Quoting false tax deduction account number/tax collection account number/tax deduction and collection account number in challans/certificates/statements/documents referred to in section 203A(2)","Rs. 10,000"]
["Note : No penalty is imposable for any failure under sections 271(1)(b), 271A, 271AA, 271B, 271BA, 271BB, 271C, 271CA, 271D, 271E, 271F, 271FA, 271FAB, 271FB, 271G, 271GA, 271GB, 271H, 271-I, 272A(1)(c) or (d), 272A(2), 272AA(1), 272B, 272BB(1), 272BB(1A), 272BBB(1), 273(1)(b), 273(2)(b) and 273(2)(c) if the person or assessee proves that there was reasonable cause for such failure (section 273B)."]
["Section 273AA provides that a person may make application to the Principal Commissioner/Commissioner for granting immunity from penalty, if (a) he has made an application for settlement under section 245C and the proceedings for settlement have abated; and (b) penalty proceeding have been initiated under this Act. The application shall not be made after the imposition of penalty after abatement."]
[]
[]
[]
[]
["OFFENCES AND PROSECUTIONS (F.Y. 2020-21)"]
["Section","Nature of default","Punishment (rigorous imprisonment)","Fine"]
["275A","Contravention of order made under section 132(1) (Second Proviso) or 132(3) in case of search and seizure","Up to 2 years","No limit"]
["275B","Failure to afford necessary facility to authorised officer to inspect books of account or other documents as required under section 132(1)(iib)","Up to 2 years","No limit"]
[276,"Removal, concealment, transfer or delivery of property to thwart tax recovery","Up to 2 years","No limit"]
["276A","Failure to comply with provisions of section 178(1) and (3) re : company in liquidation","6 months to 2 years","—"]
["276AB","Failure to comply with provisions of sections 269UC, 269UE and 269UL re : purchase of properties by Government5","6 months to 2 years","No limit"]
["276B","Failure to pay to credit of Central Government (i) tax deducted at source under Chapter XVII-B (non-cognizable offence under section 279A), or (ii) tax payable u/s 115-O(2) or second proviso to section 194B","3 months to 7 years","No limit"]
["276BB","Failure to pay the tax collected under the provisions of section 206C","3 months to 7 years","No limit"]
["276C(1)","Wilful attempt to evade tax, penalty or interest or under-reporting of Income (non-cognizable offence under section 279A)—"]
[null,"(a) where tax sought to be evaded exceeds Rs. 1 lakh (Rs. 25 lakh w.e.f. 1-7-2012)","6 months to 7 years","No limit"]
[null,"(b) in other cases","3 months to 3 years (2 years w.e.f. 1-7-2012)","No limit"]
["276C(2)","Wilful attempt to evade payment of any tax, penalty or interest (non-cognizable offence under section 279A)","3 months to 3 years (2 years w.e.f. 1-7-2012)","No limit"]
["276CC","Wilful failure to furnish returns of fringe benefits under section 115WD/115WH or return of income under section 139(1) or in response to notice under section 142(1)(i) or section 148 or section 153A (non-cognizable offence under section 279A)—"]
[null,"(a) where tax sought to be evaded exceeds Rs. 1 lakh (Rs. 25 lakh w.e.f. 1-7-2012)","6 months to 7 years","No limit"]
[null,"(b) in other cases","3 months to 3 years (2 years w.e.f. 1-7-2012)","No limit"]
[null,"Note : *** A person shall not be liable to be prosecuted under this section if he furnishes the return before expiry of assessment year or the tax payable by such person, not being a company, as reduced by the advance tax self-assessment tax paid before expiry of the assessment year, TDS and TCS, does not exceed Rs. 10,000."]
["276CCC","Wilful failure to furnish in due time return of total income required to be furnished by notice u/s 158BC(a)","3 months to 3 years","No limit"]
["276D6","Wilful failure to produce accounts and documents under section 142(1) or to comply with a notice under section 142(2A)","Up to 1 year","7Rs. 4 to Rs. 10 for every day of default"]
[277,"False statement in verification or delivery of false account, etc. (non-cognizable offence under section 279A)"]
[null,"(a) where tax sought to be evaded exceeds Rs. 1 lakh (Rs. 25 lakh w.e.f. 1-7-2012)","6 months to 7 years","No limit"]
[null,"(b) in other cases","3 months to 3 years (2 years w.e.f. 1-7-2012)","No limit"]
["277A","Falsification of books of account or document, etc., to enable any other person to evade any tax, penalty or interest chargeable/leviable under the Act","3 months to 3 years (2 years w.e.f. 1-7-2012)","No limit"]
[278,"Abetment of false return, account, statement or declaration relating to any income or fringe benefits chargeable to tax (non-cognizable offence under section 279A)"]
[null,"(a) where tax, penalty or interest sought to be evaded exceeds Rs. 1 lakh (Rs. 25 lakh w.e.f. 1-7-2012)","6 months to 7 years","No limit"]
[null,"(b) in other cases","3 months to 3 years (2 years w.e.f. 1-7-2012)","No limit"]
["278A","Second and subsequent offences under section 276B, 276C(1), 276CC, 277 or 278","6 months to 7 years","No limit"]
["280(1)","Disclosure of particulars by public servants in contravention of section 138(2) [Prosecution to be instituted with previous sanction of Central Government under section 280(2)]","Up to 6 months (simple/rigorous)","No limit"]
["Notes :"]
[1," No person is punishable for any failure under section 276A, 276AB or 276B if he proves that there was reasonable cause for such failure (vide section 278AA)."]
["2. (a)"," Prosecution for offences under section 275A, section 275B, section 276, section 276A, section 276B, section 276BB, section 276C, section 276CC, section 276D, section 277, section 277A and section 278 to be instituted with previous sanction of Principal Director General/Principal Chief Commissioner/Principal Commissioner/Director General/Chief Commissioner/Commissioner, except where prosecution is at the instance of the Commissioner (Appeals) or the appropriate authority (vide section 279)."]
["2 (b) ","The offences under Chapter XXII can be compounded (either before or after the institution of proceedings) by Principal Director General/Director General or Principal Chief Commissioner/Chief Commissioner."]
[3," Where an offence under this Act has been committed by a person, being a company, and the punishment for such offence is imprisonment and fine, then, such company shall be punished with fine and every person, referred to in sub-section (1) of section 278B, or the director, manager, secretary or other officer of the company referred to in sub-section (2) of section 278B shall be liable to be proceeded against and punished in accordance with the provisions of this Act."]
[4," With effect from 1-4-2008 under section 278AB a person may apply to the Principal Commissioner/Commissioner for granting immunity from prosecution, if he has applied for settlement under section 245C and the proceedings have abated under section 245HA. The application shall not be made after institution of prosecution proceedings after abatement."]
["PERIODS OF LIMITATION"]
["Section","Nature of compliance","Limitation of time"]
["2(48)","Filing application for getting zero coupon bonds notified.","3 months before the date of issue of bonds (but not earlier than 24 months immediately before the first day of the financial year in which bonds are to be issued)"]
["2(48)","Submission of chartered accountant's certificate in respect of zero coupon bonds specifying the amount invested in each year.","Within 2 months from the end of each financial year."]
["9(1)","Electronically submission of information in Form No. 49D pertaining to any transfer of the share of, or interest in, a foreign company/entity.","Within 90 days from the end of the financial year in which any such transfer takes place (within 90 days of the transaction where the transaction has the effect of directly or indirectly transferring the rights of management in relation to Indian concern)"]
["10(21)","Furnishing (by a research association) a statement to accumulate/set apart income for future application by uploading Form No. 10","Before the expiry of time allowed for submission of return of income under section 139(1)"]
["9A(5)","Section 9A provides that fund management activity carried out by an eligible offshore investment fund through an eligible fund manager acting on behalf of such fund shall not constitute business connection in India (subject to certain conditions).","Within 90 days from the end of the financial year"]
[null,"The provision requires that eligible investment fund shall furnish a statement, in respect of its activities in a financial year, in the prescribed form containing information relating to fulfilment of specified conditions and such other information or documents as may be prescribed."]
["10(23C)","Making an order accepting/rejecting application made under first proviso for grant of exemption under sub-clause (iv)/(v)/(vi)/(via)","Within 12 months from end of month in which application was received"]
[null,"Making application under fourteenth proviso to section 10(23C) to designated authority by educational/medical institutions, etc., referred to in section 10(23C)(iv)/(v)/(vi)/(via)","On or before 30th September of relevant assessment year"]
["10A","Audit report certifying the deduction claimed under section 10A","Before the specified date referred to in section 44AB"]
[null,"Furnishing declaration by assessee in respect of industrial undertaking in any free trade zone for not availing tax holiday under section 10A","Before due date for furnishing return of income under section 139(1)"]
["10B(8)","Furnishing declaration by assessee in respect of 100 per cent export-oriented undertaking for not availing tax holiday under section 10B","Before due date for furnishing return of income under section 139(1)"]
["10C(6)","Furnishing declaration by assessee in respect of certain industrial undertakings in North Eastern Region for not availing tax holiday under section 10C","Before due date for furnishing return of income under section 139(1)"]
["11(1), Explanation","Exercising option available under Explanation to section 11(1) by uploading Form No. 9A","Before the expiry of time allowed for submission of return of income under section 139(1) (applicable from the assessment year 2016-17)"]
["11(2)","Furnishing a statement to accumulate/set apart income for future application by uploading Form No. 10","Before the expiry of time allowed for submission of return of income under section 139(1)"]
["12A(1)(aa)","Filing application for registration of trust or institution for purposes of section 11","Application on or after 1-6-2007 shall be made in the prescribed form and in the prescribed manner and the provisions of section 11 and section 12 shall apply in relation to the income of such trust or institution from the assessment year immediately following the financial year in which such application is made."]
["12A(1)(ab)","Filing application for re-registration in the case of a trust (registered under section 12A/12AA) which has adopted or undertaken modifications of the objects which do not conform to the conditions of registration","Within a period of 30 days from the date of such adoption or modifications of the objects (applicable from the assessment year 2018-19)"]
["12AA","Passing an order granting or refusing registration of trust","Within 6 months from the end of the month in which application u/s 12A(1)(aa) is received"]
[35,"Order accepting/rejecting application made under first proviso to section 35(1) for grant of approval under section 35(1)(ii)/(iii)","Within 12 months from end of month in which such application was received"]
["35(2AA)","Filing annual audited accounts for each approved programme by the National Laboratory, etc.","October 31 each year"]
["35(2AA)","Submitting copy of audited statement of accounts for approved programmes","Within 6 months of completion"]
["35(2AA)","Passing order by the prescribed authority in Form 3CH","Within 2 months from receipt of application"]
["35(2AB)","Electronically furnishing report by prescribed authority in relation to in-house research facility in Part A of Form No. 3CL","Within 120 days of grant of approval"]
["35(2AB)","Submitting copy of audited accounts in Form No. 3CLA to the Secretary, Department of Scientific and Industrial Research","On or before due date of submission of return of income"]
["35(2AB)","Electronically furnishing report by prescribed authority quantifying the expenditure incurred on in-house research and eligible for weighted deduction in Part B of Form No. 3CL","Within 120 days of submission of audit report"]
["35ABA(3)","Withdrawing deduction claimed and granted to the assessee under section 35ABA, if subsequently there is a failure to comply with the provisions specified in said section","Within 4 years from the end of the previous year in which the failure to comply with the conditions referred to in section 35ABA takes place"]
["44AB","Getting accounts audited by accountant and furnishing report","One month prior to due date for furnishing the return of income under section 139(1)"]
["44DA","Section 44DA Audit report to certify the income computed by way of royalties provisions of section 44DA","One month prior to due date of furnishing the return of income under section 139(1)"]
["50B","Audit report to certify the income computed by way of royalties provisions of section 44DA","One month prior to due date of furnishing the return of income under section 139(1)"]
["80QQB","Receiving or bringing into India in convertible foreign exchange, income by way of royalty or copyright fees, earned outside India","Within 6 months from end of previous year or such extended period as the Competent Authority may allow in this behalf"]
["80RRB","Receiving or bringing into India in convertible foreign exchange, income by way of royalty on patents, earned outside India","Within 6 months from end of previous year or such extended period as the Competent Authority may allow in this behalf"]
["92CA(3A)","Passing of order u/s 92CA(3) by Transfer Pricing Officer","At least sixty days before the period of limitation referred to in section 153 or section 153B, as the case may be, for making the order of assessment or reassessment or recomputation, or fresh assessment, expires."]
[null,null,"Note:"]
[null,null,"If time available with TPO for making an order is less than sixty days, after excluding the time"]
[null,null,"  -  for which assessment proceedings are stayed or"]
[null,null,"  -  taken for receipt of information from foreign jurisdiction,"]
[null,null,"then such remaining period shall be extended to 60 days. [Inserted by the Finance Act, 2016 w.e.f 1-6-2016]"]
["92CD(1)","Submission of modified return in accordance with and limited to advance pricing agreement","Within 3 months from the end of the month in which advance price agreement was entered"]
["92CD(5)(a)","Passing order under section 92CD(3) in respect of modified return","Within 1 year from the end of the financial year in which modified return is furnished"]
["92D","Furnishing information/documents required by revenue authorities","Within a period of 30 days from the date of receipt of a notice issued in this regard, and such period may be extended by a further period not exceeding 30 days"]
["92E","Furnishing report of accountant","30th November of relevant assessment year"]
["115BA","Option to opt for concessional tax rate of 25% by certain domestic companies","On or before due date of furnishing return of income under section 139(1)"]
["115BAA","Option to opt for concessional tax rate of 22% by certain domestic companies","On or before due date of furnishing return of income under section 139(1)"]
["115BAB","Option to opt for concessional tax rate of 15% by new manufacturing domestic companies","On or before due date of furnishing return of income under section 139(1)"]
["115BAC","Option to opt for concessional tax rate by individual and HUF","On or before due date of furnishing return of income under section 139(1)"]
["115BAD","Option to opt for concessional tax rate of 22% by resident co-operative societies","On or before due date of furnishing return of income under section 139(1)"]
["115BA(4)","Exercising option under section 115BA(1) for lower tax rate by a domestic company","On or before the due date of submission of first return of income under section 139(1) (applicable from the assessment year 2017-18)"]
["115BBF(3)","Exercising option for taxation of royalty income in respect of patent developed and registered in India for any previous year in accordance with the provisions of section 115BBF(1)","On or before the due date of submission of return of income under section 139(1) (applicable from the assessment year 2017-18)"]
["115JB(4)","Obtaining a certificate from a chartered accountant in Form No. 29B pertaining to computation of book profit in the case of a company","Before the specified date referred to in Section 44AB"]
["115JC(3)","Obtaining a certificate from a chartered accountant in a prescribed form pertaining to computation of alternate minimum tax and adjusted total income in the case of a limited liability partnership","Before the specified date referred to in Section 44AB"]
["115JG(3)(iii)","Recomputing income to withdraw the benefit, exemption or relief claimed under section 115JG(1) in case of failure to comply with the conditions of RBI scheme or notification of the Government (applicable from the assessment year 2013-14)","Within 4 years from the end of the previous year in which failure to comply with condition takes place"]
["115-O(3)","Deposit of tax on distributed profits of domestic companies","Within 14 days from date of declaration, distribution or payment of dividends whichever is earlier"]
["115QA(3)","Deposit of tax to credit of Government in case of distributed income of domestic company for buy-back of shares","Within 14 days from date of payment of any consideration to the shareholder on buy-back of shares"]
["115R(3)","Deposit of tax on distributed income of UTI/Mutual Fund","Within 14 days from the date of distribution or payment of income, whichever is earlier"]
["115R(3A)1","Furnishing statement in prescribed form to prescribed income-tax authority giving details of income distributed to unit holders, tax paid thereon, etc.","On or before 15th September in each year"]
["115TA(2)","Deposit of tax to credit of Government in case of income distributed by securitization trust","Within 14 days from date of distribution or payment of such income, whichever is earlier"]
["115TA(3)1","Person responsible for making payment of income distributed by securitisation trust to furnish to prescribed income-tax authority, statement in prescribed form and verified in prescribed manner giving details of amount of income distributed to investors during the previous year, the tax paid thereon and other relevant prescribed details","On or before 15th September in each year"]
["115TCA(4)","Furnishing statement to PCIT/CIT of income paid or credited by a securitisation trust in Form No. 64E","November 30 immediately after the end of the financial year"]
["115TCA(4)","Furnishing statement to investors of income distributed by a securitisation trust in Form No. 64F","June 30 immediately after the end of the financial year"]
["115TD(1)","Transfer of all assets in case of dissolution of a charitable trust to another charitable trust to avoid tax on accreted income","Within 12 months from the end of the month in which dissolution takes place (applicable from June 1, 2016)"]
["115TD(5)","Payment of tax on accreted income","Within 14 days from the date of merger or the date on which the order cancelling the registration is received or the date on which the order rejecting application for fresh registration is received, etc. (applicable from June 1, 2016)"]
["115U(2)","Person responsible for making payment of income on behalf of venture capital company/fund and venture capital company/fund to furnish to person receiving such income and to prescribed income-tax authority, statement in prescribed form and verified in prescribed manner, giving details of nature of income paid or cerdited during the previous year and such other relevant details as may be prescribed","30th November of financial year following previous year during which such income is paid or credited"]
["115UA","Any person responsible for making payment of income distributed on behalf of a business trust to a unit holder shall furnish a statement to the principal Commissioner of Income-tax or Commissioner of Income-tax in Form No. 64A, giving details of income distributed during the year.","On or before 30th November of financial year following the year following which such income is distributed"]
[null,"Any person responsible for making payment of income distributed on behalf of a business trust to a unit holder shall furnish a statement to this effect to the unit holder in Form No. 64B.","On or before 30th June of financial year following the year during which such income is distributed"]
["115UB(7)","Person responsible for crediting or making payment of the income on behalf of an investment fund and the investment fund shall furnish, to the person who is liable to tax in respect of such income and to the prescribed income-tax authority, a statement in the prescribed form and verified in such manner, giving details of the nature of the income paid or credited during the previous year and such other relevant details, as may be prescribed.","November 30 immediately after the end of the financial year"]
["115VP","Opting for Tonnage Tax System (TTS)"]
[null,"  -  Existing qualifying company","Between 1-10-2004 and 31-12-2004"]
[null,"  -  Company incorporated after 1-1-2005 and being a qualifying company","Within 3 months of incorporation"]
[null,"  -  Existing company which becomes a qualifying company after 1-1-2005","Within 3 months of it becoming a qualifying company"]
["115VP(4)","Joint Commissioner passing order under sub-section (4) of section 115VP","Within one month from end of month in which application under section 115VP(1) was received"]
["115VR","Renewal of tonnage tax scheme","Within one year from the end of the previous year in which the option ceases to have effect"]
["115VY","Opting for tonnage tax scheme by amalgamated company","Within 3 months from the date of the approval of amalgamation"]
["115WD(1)2","Filing return of fringe benefits"]
[null,"  -  by company/person whose accounts are to be audited","On or before 30th September of relevant assessment year"]
[null,"  -  by other employers","On or before 31st July of relevant assessment year"]
["115WE(1)2","Sending intimation u/s 115WE(1)","Before expiry of 1 year from end of financial year in which return is made"]
["115WE(2)2","Notice for scrutiny assessment","Before the expiry of 6 months from the end of financial year in which return is furnished"]
["124(3)","Challenging Assessing Officer's jurisdiction","Where a return is made under section 139(1), before expiry of 1 month from the date on which a notice under section 142(1) or 143(2) is served or before the completion of assessment, whichever is earlier"]
[null,null,"Where no return is made before the expiry of time allowed by notice under section 142(1) or under section 148 for making the return or under section 144 for showing cause why best judgment assessment should not be made, whichever is earlier"]
["131(3)","Retention of impounded books or documents by Assessing Officer/Assistant Director without obtaining approval of Chief Commissioner/ Director General/ Commissioner/ Director/ Principal Chief Commissioner/Principal Director General/Principal Commissioner/ Principal Director","Not more than 15 days (exclusive of holidays)"]
["132(8)","Retaining books of account or other documents seized under section 132(1) or 132(1A) by authorised officer without approval of Chief Commissioner/Commissioner/Director General or Director/Principal Chief Commissioner/Principal Director General/Principal Commissioner/Principal Director","Not more than 180 days [30 days from the date of assessment order under section 153A or section 158BC(c)]"]
["132(8A)","Period for which order passed under section 132(3) to remain in force","60 days from date of order"]
["132(9A)","Handing over of books, etc., to ITO having jurisdiction","60 days from date on which last of authorisations for search was executed"]
["132(9B)","Provisional attachment of property for protecting interest of revenue","Within 60 days from the date on which the last of the authorisations for search was executed (applicable from April 1, 2017)"]
["132(9C)","Expiry of provisional attachment order made under section 132(9B)","After the expiry of 6 months from the date of such order (applicable from April 1, 2017)"]
["132(9D)","Making a reference to valuation officer to estimate fair market value of property","Within 60 days from the date on which the last of the authorisations for search was executed (applicable from April 1, 2017)"]
["132B(1)","Release of assets seized after recovery of existing liability","Within 120 days from date on which last of the authorisations/requisitions under section 132/132A was executed"]
["132B(1), first proviso","Making application to Assessing Officer for release of asset explaining nature and source of acquisition of asset","Within 30 days from end of the month in which asset was seized"]
["133A(3)","Retention by income-tax authority of impounded books of account, documents without approval of Chief Commissioner/Director General/Principal Chief Commissioner/Principal Director General","Not more than 15 days (exclusive of holidays)"]
["139(1)","(a) Filing of return by any company other than covered in (c) below","October 31st of the assessment year"]
[null,"(b) Filing return of income by any non-corporate assessee other than covered in (c) below :"]
[null,"  (i)  in the case where accounts are to be audited or where accounts of the firm in which assessee is a working partner are required to be audited","October 31st of relevant assessment year"]
[null,"(ii)  in other cases","July 31 of relevant assessment year"]
[null,"(c) Filing of return where an assessee (corporate/non-corporate) is required to furnish a report in Form No. 3CEB under section 92E","November 30 of the assessment year"]
["139(3)","Filing of return of loss","Within the time allowed under section 139(1)"]
["139(4)","Filing belated return of income","Before the end of the relevant assessment year or before completion of assessment, whichever is earlier."]
["139(4A)","Filing return by every person receiving income in respect of which he is assessable as a representative assessee from property held under trust/legal obligation wholly or partly for charitable or religious purposes, etc., if total income exceeds maximum amount not chargeable to tax","Within time allowed under section 139(1)"]
["139(4B)","Filing of return by every political party by its chief executive officer","Within time allowed under section 139(1)"]
["139(4C)","Filing of return by every:","Within time allowed under section 139(1)"]
[null,"(a) Research association as referred to in section 10(21);"]
[null,"(b) News agency as referred to in section 10(22B);"]
[null,"(c) Association or institution as referred to in section 10(23A);"]
[null,"(d) Institutions as referred to in section 10(23B);"]
[null,"(e) Fund/institution/trust/university/other educational institution/medical institution as referred to in sub-clause (iiiad), (iiiae), (iv), (v), (vi) or (via) of section 10(23C)3;"]
[null,"(f) Trade union/association referred to in sub-clause (a) or (b) of section 10(24),"]
[null,"(g) Body/trust/authority as referred to in section 10(46);"]
[null,"(h) Infrastructure debt fund as referred to in section 10(47)"]
[null,"(i) Mutual Fund as referred to in section 10(23D)"]
[null,"(j) Securitisation trust as referred to in section 10(23DA)"]
[null,"(k) Venture capital company or venture capital fund as referred to in section 10(23FB)"]
[null,"if total income without giving effect to the provisions of section 10 exceeds the maximum amount not chargeable to tax."]
["139(4D)","Filing return by every university, college or other institution referred to in section 35(1)(ii) and 35(1)(iii) which is not required to furnish return of income or loss under any other provisions","Within time allowed under section 139(1)"]
["139(4E)","Every business trust, which is not required to furnish return of income or loss under any other provisions of section 139(1), shall furnish its return of income.","Within time allowed under section 139(1)"]
["139(4F)4","An investment fund as referred to in section 115UB, which is not required to furnish return of income or loss under any other provisions of section 139(1), shall furnish its return of income.","Within time allowed under section 139(1)"]
["139(5)","Filing revised return","Upto the end of the relevant assessment year or before the completion of assessment, whichever is earlier"]
["139(9)","Rectifying defect in return of income","Within 15 days from date of intimation by Assessing Officer or extended time"]
["139A","Filing application for allotment of permanent account number","See rule 114(3)"]
["140A(1)","(i) Payment of income-tax on self-assessment","Before furnishing return of income"]
[null,"(ii) Payment of interest and fee on tax due for filing belated return or default or delay in payment of advance tax","Before furnishing return of income"]
["142(1)(i)","Where a person has not made a return of income before the end of the relevant assessment year, the Assessing Officer may serve a notice requiring him to furnish return of income.","After the end of relevant assessment year"]
[null,"Notice referred to above served after the end of the relevant assessment year commencing on or after 1st April, 1990 shall be deemed to be a notice served in accordance with the provisions of the Act."]
["142A(6)","Sending report by the Valuation Officer to the Assessing Officer","Within 6 months from the end of the month in which a reference is made by the Assessing Officer under section 142A(1)"]
["143(1)","Sending intimation under section 143(1)","Before expiry of 1 year from end of financial year in which return is made"]
["143(1)(a)","Sending objection in response to intimation for adjustments under section 143(1)(a)","Within 30 days of issue of such intimation (Applicable w.e.f. Assessment year 2017-18)"]
["143(2)(ii)","Serving notice in case of understatement of income or under payment of tax for hearing for regular assessment/limited scrutiny assessment","Before expiry of 6 months from end of financial year in which return is furnished"]
["144BA(2)","Furnishing objection by assessee to notice of invoking GAAR provisions by Principal Commissioner/Commissioner (applicable from 1-4-2018)","Within such period (but not exceeding 60 days) as specified in the notice"]
["144BA(13)","Issuing direction by Approving Penal under section 144BA(6) in respect of the declaration of an agreement as an impermissible avoidance arrangement under Chapter X-A (applicable from 1-4-2018)","Within 6 months from the end of the month in which the reference under section 144BA(4) was received from the Principal Commissioner/Commissioner"]
["144C(2)","Filing of response by eligible assessee by (a) acceptance of variations to Assessing Officer, or (b) filing his objections, if any, to such variation with the Dispute Resolution Panel and the Assessing Officer","Within 30 days of receipt by assessee of draft order"]
["144C(4)","Passing of assessment order under section 144C(3)","Within one month from end of month in which acceptance is received or period of filing objections under section 144C(2) expires"]
["144C(12)","Issue of directions under section 144C(5)","Within 9 months from end of month in which draft order is forwarded to eligible assessee"]
["144C(13)","Completion of assessment on receipt of directions issued under section 144C(5)","Within one month from end of month in which such direction is received"]
[147,"Reassessment where assessment has been made under section 143(3) or 147","Within 4 years from end of relevant assessment year [unless escapement of income is because of assessee's failure to file return under section 139 or in pur-suance of notice under section 142(1) or 148 or to disclose fully and truly all material facts or unless escapement of income is in relation to any asset located outside India]"]
["149(1)","Issuing notice under section 148 in cases subjected to scrutiny by way of assessment under section 143(3) or 147 :"]
[null,"If the escaped income—"]
[null,"(i) is less than Rs. 1,00,000","Within 4 years from end of relevant assessment year"]
[null,"(ii) is Rs. 1,00,000 or more","Within 6 years from end of relevant assessment year"]
[null,"(iii) is in relation to any asset (including financial interest in any entity) located outside India","Within 16 years from end of relevant assessment year"]
["149(3)","Issuing notice under section 148 to person who has been treated as agent of non-resident under section 163","Within 6 years from end of relevant assessment year"]
[150,"Issuing notice under section 148 for assessment/reassessment/recomputation pursuant to any finding or direction in an order passed :","No time limit"]
[null,"(i) by any authority in any proceeding under Income-tax Act in appeal/reference/revision"]
[null,"(ii) by a court in any proceeding under any other law"]
["153(1)","Passing assessment order under section 143 or 144"," a) Within 21 months from end of the assessment year in which income was first assessable. [Applicable for assessment year 2017-18 or before]"]
[null,null," b) Within 18 months from end of the assessment year in which income was first assessable. [Applicable for assessment year 2018-19]"]
[null,null," c) Within 12 months from end of the assessment year in which income was first assessable. [Applicable for assessment year 2019-20 and onwards]"]
[null,null,"Note: If reference is made to TPO, the period available for assessment shall be extended by 12 months"]
["153(2)","Making assessment/reassessment, etc., under section 147"," a) Within 9 months from end of the financial year in which notice under section 148 was served. [if notice is served before 01-04-2019]"]
[null,null," b) Within 12 months from end of the financial year in which notice under section 148 was served. [if notice is served on or after 01-04-2019]"]
[null,null,"Note: If reference is made to TPO, the period available for reassessment shall be extended by 12 months."]
["153(3)","An order of fresh assessment in pursuance of order under section 254, 263 or 264 setting aside or cancelling assessment"," a) Within 9 months from end of the financial year in which order under section 254 is received by"]
[null,null,"  -  Principal Chief Commissioner or"]
[null,null,"  -  Chief Commissioner or"]
[null,null,"  -  Principal Commissioner or"]
[null,null,"  -  Commissioner or,"]
[null,null,"  -  as the case may be an order under section 263/ 264 is passed by Principal Commissioner or Commissioner"]
[null,null," b) Within 12 months from the end of the financial year in which order under section 254 is received or order under section 263 or 264 is passed by the authority. [if order is passed on or after financial year 2019-20]"]
[null,null,"Note: If reference is made to TPO, the period available for assessment shall be extended by 12 months."]
["153(5)","Giving effect to an order [under Section 250/254/260/262/263/264] by AO wholly or partly, otherwise than by making a fresh assessment or reassessment","Within a period of 3 months from the end of the month in which order is received by"]
[null,null,"  -  Principal Chief Commissioner or"]
[null,null,"  -  Chief Commissioner or"]
[null,null,"  -  Principal Commissioner or"]
[null,null,"  -  Commissioner,"]
[null,null,"  -  As the case may be the order under section 263/ 264 is passed by the Principal Commissioner or Commissioner"]
[null,null,"Note:"]
[null,null," 1)  If it is not possible to give effect to such order within the aforesaid period, the Principal Commissioner or Commissioner may allow an additional period of 6 months to AO."]
[null,null," 2)  If verification on any issue was required by way of submission of any document or where an opportunity of being heard is to be provided to assessee. Then order shall be made within the time specified in 153(3) [Inserted by Finance Act 2017, w.e.f. 1.6.2017]"]
["153(6)","An order of assessment, reassessment or recomputation on assessee or any person in consequence of or to give effect to any finding or direction contained in","Within 12 months from the end of the month in which such order is received or passed by the Principal Commissioner or Commissioner, as the case may be"]
[null,"  -  An order under Section 250/254/260/262/263/264 or"]
[null,"  -  An order of any court in a proceedings otherwise than by way of appeal or reference"]
[null,"[Inserted by the Finance Act, 2016 w.e.f. 1-6-2016]"]
["153(6)","An order of assessment on a partner of the firm in consequence of an assessment made on the firm under Section 147.","Within 12 months from the end of the month in which the assessment order in case of firm is passed."]
[null,"[Inserted by the Finance Act, 2016 w.e.f. 1-6-2016]"]
["153B","Passing assessment order under section 153A"," a)  Within a period of 21 months from end of the financial year in which the last of the authorizations for search/requisition under section 132/132A was executed."]
[null,null,"This period cannot be less than 9 months from the end of the financial year in which books of account, etc., are handed over under section 153C to the concerned Assessing Officer."]
[null,null,"(if search conducted in the financial year 2017-18 or before)"]
[null,null," b)  Within a period of 18 months from end of the financial year in which the last of the authorizations for search/requisition under section 132/132A was executed."]
[null,null,"This period cannot be less than 12 months from the end of the financial year in which books of account, etc., are handed over under section 153C to the concerned Assessing Officer."]
[null,null,"(if search conducted in the financial year 2018-19)"]
[null,null," c)  Within a period of 12 months from end of the financial year in which the last of the authorizations for search/requisition under section 132/132A was executed."]
[null,null,"This period cannot be less than 12 months from the end of the financial year in which books of account, etc., are handed over under section 153C to the concerned Assessing Officer."]
[null,null,"(if search conducted in the financial year 2019-20 or onwards)"]
["153B","Passing of assessment order where a proceeding before the Settlement Commission abates under section 245HA","One year after the exclusion of the period under 245HA(4) and where such period of limitation is less than one year, it shall be deemed to have been extended to one year"]
[154,"Rectifying any mistake apparent from record by income-tax authority referred to in section 116 to—","Within 4 years from end of financial year in which order sought to be amended is passed, or within 6 months from the end of the month in which the application is received by the income-tax authority, whichever is earlier"]
[null,"(i) amend any order passed by it"]
[null,"(ii) amend any intimation or deemed intimation under section 143(1)"]
[null,"(iii) amend any intimation under section 200A(1)"]
[null,"(iv) amend any intimation under section 206CB(1), i.e., intimation regarding processing of TCS statement."]
["155(1)/(2)","Amending assessment order of partner of firm or member of AOP/BOI for inclusion of correct share from firm/AOP/BOI","Within 4 years from end of financial year in which final order is passed in case of firm/AOP/BOI"]
["155(1A)","Amending assessment order of partner for adjusting income from firm to the extent not deductible under section 40(b)","Within 4 years from end of financial year in which final order was passed in case of the firm"]
["155(4)","Recomputing total income for succeeding year(s) in respect of loss or depreciation recomputed under section 147","Within 4 years from end of financial year in which order under section 147 is passed"]
["155(5)","With drawing development rebate under section 33 if asset is sold within 8 years or reserve is misutilized","Within 4 years from end of previous year in which sale took place or reserve is so misutilized"]
["155(4A)","Withdrawing investment allowance allowed under section 32A if—"]
[null,"(a) asset is sold/transferred within 8 years from end of previous year in which it was acquired","Within 4 years from end of previous year in which sale/transfer took place"]
[null,"(b) investment allowance reserve is not utilised for acquiring new asset within 10 years of end of previous year in which asset was acquired","Within 4 years from end of said 10 years"]
[null,"(c) reserve is misutilised before expiry of 10 years of end of previous year in which asset was acquired","Within 4 years from end of previous year in which amount is so misutilised"]
["155(5A)","Withdrawing development allowance under section 33A if within 8 years land is sold or reserve is misutilised","Within 4 years from end of previous year in which sale took place or reserve is so misutilised"]
["155(5B)","Recomputing total income where weighted deduction in respect of expenditure on scientific research under section 35(2B) is deemed to have been wrongly allowed","Within 4 years from end of previous year in which period allowed for completion of scientific research programme has expired"]
["155(7)","Recomputing distributable income and additional tax liability under section 104","Within 4 years from end of financial year in which final order was passed"]
["155(7B)","Recomputing deemed capital gains under section 47A","Within 4 years from end of previous year in which capital asset is converted into stock-in-trade or in which parent company/holding company ceases to have 100 per cent shareholding in subsidiary company"]
["155(10A)","Amending order of assessment so as to exclude unadjusted amount of capital gain on long-term capital asset not chargeable under section 54E(1)","Within 4 years from end of financial year in which original assessment is made"]
["155(11)","Amending order of assessment to exclude capital gain not chargeable under section 54H","Within 4 years from end of previous year in which compensation was received"]
["155(11A)","Amending order of assessment so as to allow deduction under section 10A, 10B or 10BA in respect of income received in or brought into India","Within 4 years from end of previous year in which such income is received in, or brought into, India"]
["155(12)","Amending order of assessment to allow deduction under section 80-O","Within 4 years from end of previous year in which income is received or brought into India ; however, the period from 1-4-1988 to 30-9-1991 shall be excluded"]
["155(13)","Amending order of assessment so as to allow deduction u/s 80HHB, 80HHC, 80HHD, 80HHE, 80-O, 80R, 80RR or 80RRA in respect of convertible foreign exchange earnings not brought into India initially but received or brought into India subsequently","Within 4 years from the end of the previous year in which such income is so received in, or brought into India"]
["155(14)","Amending order of assessment/intimation under section 143(1) to give credit for tax deducted/collected not given earlier on ground that tax deduction/collection certificate was not filed with return","Relevant tax deduction/collection certificate should be produced before Assessing Officer within 2 years from the end of assessment year in which income is assessable."]
["155(14A)","Amending assessment order or intimation or deemed intimation so as to give foreign tax credit under section 90/90A/91 (earlier it was not given because the quantum of foreign tax was disputed)","Within 6 months from the end of the month in which dispute is settled (applicable from the April 1, 2018)"]
["155(15)","Amending order of assessment so as to compute capital gain by taking the full value of consideration to be the value adopted/assessed by stamp duty authorities (section 50C) as revised in appeal/revision/reference","Within 4 years from the end of the previous year in which the order revising the value was passed in that appeal/revision/reference"]
["155(16)","Amending order of assessment so as to compute capital gain on compulsory acquisition, etc., by taking the full value of consideration to be the compensation/consideration as reduced by any court, tribunal or other authority","Within 4 years from the end of the previous year in which order reducing compensation was passed"]
["155(17)","Amending order of assessment so as to withdraw deduction under section 80RRB allowed earlier where by a subsequent order of the Controller/High Court the patent is revoked or the name of the assessee is excluded from the patents register as patentee in respect of that patent","Within 4 years from the end of the previous year in which order of Controller/High Court was passed"]
["158AA(1) (w.e.f. 01.06.2015)","Direction by Principal Commissioner or Commissioner to assessing officer to make an application to the ITAT if any question of law arising in the case of an assessee for any assessment year is identical with a question of law arising in his case for another assessment year which is pending before the Supreme Court.","Within 60 days from the date of receipt of order of the Commissioner (Appeals)."]
["158AA(4) (w.e.f. 01.06.2015)","Direction by Principal Commissioner or Commissioner to Assessing officer to file an appeal to ITAT if order of CIT(A) is not in conformity with order of the Supreme Court which decided on the question of law in the other case in favour of revenue","Within 60 days from the date of communication of order of the Supreme Court"]
["158BE(1)4","Passing order under section 158BC","Within 1 year from the end of the month in which the last of the authorisations for search u/s 132 or for requisition u/s 132A was executed where the search or requisition took place before 1-1-1997. In a case where the search or requisition takes place on or after 1-1-1997 the period allowed is 2 years from the end of the relevant month."]
["158BE(2)4","Completion of block assessment in the case of other person referred to in section 158BD","One year from the end of the month in which the notice under Chapter XIV-B was served on such other personwhere search or requisition takes place before 1-1-1997. In a case where the search or requisition takes place on or after 1-1-1997 the period allowed is 2 years from the end of the relevant month."]
["158BFA(3)4","Passing order imposing penalty under section 158BFA(2)","In a case where the assessment is the subject-matter of an appeal to the Commissioner (Appeals) under section 246 or section 246A or an appeal to the Appellate Tribunal under section 253, after the expiry of the financial year in which the proceedings, in the course of which action for the imposition of penalty has been initiated, are completed, or six months from the end of the month in which the order of the Commissioner (Appeals) or, as the case may be, the Appellate Tribunal is received by the Principal Chief Commissioner/Principal Commissioner/Chief Commissioner or Commissioner, whichever period expires later."]
[null,null,"In a case where the assessment is the subject-matter of revision under section 263, after the expiry of six months from the end of the month in which such order of revision is passed."]
[null,null,"In any case other than those mentioned above, after the expiry of the financial year in which the proceedings, in the course of which action for the imposition of penalty has been initiated, are completed, or six months from the end of the month in which action for imposition of penalty is initiated, whichever period expires later."]
["160(1), Explanation 1","Filing declaration by trustee(s) for converting 'oral trust' into 'trust declared by a duly executed instrument in writing'","Within 3 months from date of declaration of 'oral trust'"]
["172(3)","Return of full amount paid or payable to non-resident owner or charterer of ship towards passenger fares, freight, etc., to be furnished by master of ship to Assessing Officer","Before departure of ship from any port in India, or within 30 days thereafter if permitted by Assessing Officer"]
["172(4A)","Passing order, assessing income and determining tax payable thereon under section 172(4).","Within 9 months from end of financial year in which return under section 172(3) is furnished (by 31-12-2008 where return is furnished before 1-4-2007)"]
["172(7)","Submission of claim by owner or charterer of ship that assessment be made and tax payable by him be determined in accordance with other provisions of the Act","Before expiry of assessment year relevant to previous year in which ship has departed from Indian port"]
["176(3)","Giving notice of discontinuance of business/profession to Assessing Officer","Within 15 days of discontinuance"]
["178(1)","Giving notice of appointment as liquidator to Assessing Officer","Within 30 days of appointment"]
["178(2)","Notifying liquidator as to amount of tax payable by company","Within 3 months from date on which Assessing Officer receives notice of appointment of liquidator"]
[184,"Filing certified copy of partnership deed","Along with return of income of the firm"]
[192,"Filing return of deduction of tax from contributions paid by the trustees of an approved superannuation fund","Within 2 months from end of financial year"]
["194C(7)","Person responsible for paying/ crediting any sum to contractor during course of business of plying, hiring or leasing goods carriages to furnish prescribed particulars to prescribed income-tax authority","Within such time as may be prescribed"]
["197A(2)","Uploading of declaration received by Deductor in Form No. 15G/15H from deductee on the e-filing site (www.incometaxindiaefiling.gov.in)","15 days from the end of first, second and third quarter"]
[null,null,"30 days from the end of fourth quarter."]
["200(1)","Paying tax deducted at source under sections 192 to 196D","Within time limit as prescribed under rule 30"]
["200(2A)","In case of an office of the Government, where TDS has been paid to the credit of the Central Government without the production of a challan, the Pay and Accounts Officer, etc., shall deliver or cause to be delivered to the prescribed income-tax authority, or to the person authorised by such authority, a statement in such form, verified in such manner, setting forth such particulars as may be prescribed.","Within such time as may be prescribed."]
["200(3)","Preparation and filing of prescribed statements of tax deducted for periods ending on June 30, September 30, December 31 and March 31","On or before 31st July, 31st October, 31st January of the financial year in respect of quarter ending 30th June, 30th September and 31st December respectively and in respect of quarter ending 31st March, on or before 31st May of the financial year immediately following the financial year in which deduction is made"]
[null,null,"Within thirty days from end of month in which deduction is made under section 194-IA or 194-IB"]
["200A","Intimation under section 200A(1)","Within one year from end of financial year in which statement is filed"]
["201(3)","Order deeming a person to be an assessee in default for failure to deduct whole or any part of tax from a person resident in India","Within 7 years from the end of the financial year in which payment is made or credit is given or 2 years from the end of the financial year in which the correction statement is delivered, whichever is later."]
[203,"Issuance of certificate of tax deducted at source","Form No. 16 : By 15th June of the financial year immediately following the financial year in which income was paid and tax deducted."]
[null,null,"Form No. 16A: On or before 15th August, 30th November, 30th February of the financial year in respect of quarters ending 30th June, 30th September & 31st December respectively of the financial year. For quarter ending 31st March, on or before 15th June of the financial year immediately following the financial year in which deduction is made"]
[null,null,"Form No. 16B (Section 194-IA) : Within 15 days from the due date for furnishing challan cum statement in Form No. 26QB (i.e. within 30 days from the end of month in which deduction is made)"]
[null,null,"Form No. 16C (Section 194-IB): Within 15 days from the due date for furnishing challan cum statement in Form No. 26QC (i.e. within 30 days from the end of month in which deduction is made)"]
["203A","Payer to apply to Assessing Officer for allotment of Tax Deduction and Collection Account Number","Within one month from the end of the month in which tax was deducted or collected, as the case may be"]
["203AA","Issuance of TDS Certificate within the prescribed time after the end of the financial year beginning on or after 1-4-2008 by the prescribed income-tax authority or person authorised by such authority.","31st July following financial year during which taxes were deducted or paid (Form No. 26AS)"]
["206(4)","Rectifying defect in return filed under section 206(2)","Within 15 days from the date of intimation of the defect by Assessing Officer or extended time"]
["206A(1)","Furnishing of prescribed statement in respect of payment of interest to residents without TDS by banking company, co-operative society or public company referred to in proviso to section 194A(3)(i)","On or before 31st July, 31st October, 31st January and 30th June following res-pective quarter of financial year"]
["206A(2)","Furnishing of prescribed statement by persons notified by Central Government","Within such time as may be prescribed."]
["206C(3)","Payment of tax collected from the respective buyers of specified goods under section 206C(1) to the credit of Central Government or as the Board directs","Within time limit as prescribed in rule"]
["206C(3) (proviso)","Preparation and filing of prescribed statements of tax collected for periods ending on June 30, September 30, December 31 and March 31","On or before 15th July, 15th October, 15th January in res-pect of first three quarters of the financial year. In respect of quarter ending 31st March, on or before 15th May of the financial year immediately following the financial year in which collection is made (Form No. 27EQ)"]
["206C(3A)","In case of an office of the Government, where TCS has been paid to the credit of the Central Government without the production of a challan, the Pay and Accounts Officer, etc., shall deliver or cause to be delivered to the prescribed income-tax authority, or to the person authorised by such authority, a statement in such form, verified in such manner, setting forth such particulars as may be prescribed.","Within such time as may be prescribed."]
["206C(5)","Person collecting tax under section 206C(1) from respective buyers to give them a certificate in Form 27D about the amount and rate of tax collected, etc.","On or before 30th July, 30th October, 30th January of the financial year in respect of the quarter ending 30th June, 30th September and 31st December of the financial year. For quarter ending 31st March, on or before 30th May of the financial year immediately following the financial year in which collection is made"]
["206C(5) (2nd proviso)","Prescribed income-tax authority or person authorised by such authority to prepare and deliver to buyer/licensee/lessee, a statement in the prescribed form specifying amount of tax collected or paid after the end of each financial year beginning on or after 1-4-2008","31st July following the financial year during which taxes were collected or paid (Form No. 26AS)"]
["206C(5D)","Rectifying defect in return filed","Within 15 days from the date of intimation of the defect by Assessing Officer or extended time"]
["206CB (effective from 1/6/2015)","Intimation under section 206CB(1), i.e., intimation regarding processing of TCS statement","Within 1 year from end of financial year in which statement is filed."]
["211(1)","Payment of advance tax in specified installments:"]
[null,"(a) In case of all the assessees (other than the eligible assessees as referred to in section 44AD):"]
[null,"(i) At least 15 per cent","On or before 15th June"]
[null,"(ii) At least 45 per cent","On or before 15th September"]
[null,"(iii) At least 75 per cent","On or before 15th December"]
[null,"(iv) At least 100 per cent","On or before 15th March"]
[null,"(b) In case of eligible assessee as referred to in Section 44AD and section 44ADA:"]
[null,"100 per cent","On or before 15th March"]
[null,"Note: Any advance tax paid on or before 31st day of March shall also be treated as paid during the same financial year."]
[null,"[Inserted by the Finance Act, 2016 w.e.f. 1-6-2016]"]
["211(2)","Payment of the appropriate part or whole amount of advance tax as demanded under section 210(3) and (4) after the due dates of instalment","On or before each date specified in section 211(1) falling after date of service of demand notice"]
["220(1)","Payment of amount other than advance tax in response to notice under section 156","Within 30 days of service of demand notice or within date extended on request or within shorter period, specified in revenue's interest"]
["220(2A)","Under accepting/rejecting the application of assessee for waiver of interest payable under section 220(2)","Within 12 months from the end of the month in which the application is received [Applicable from 01-06-2016]"]
["239(2)(c)","Making claim for refund w.e.f. 1/9/2019 refund can be claimed only by furnishing return under section 139.","Before the end of relevant assessment year"]
["245C(1)","Application for settlement of case to Settlement Commission","At any stage during the pendency of a case before the Assessing Officer"]
["245C(1E)","Application for settlement before Settlement Commission under sub-section (1) where books of account, documents, etc., have been seized","Not before 120 days of seizure"]
["245D(1)","Rejecting/allowing the application for settlement","Within 7 days, notice shall be issued to the applicant to justify admission of his application; within 14 days from the receipt of application, the order pertaining to rejecting/allowing the application shall be made"]
["245D(2B)","Calling report by the Settlement Commission from Principal Commissioner/Commissioner","Within 30 days from the date of receipt of application"]
["245D(2B)","Submission of report by the Principal Commissioner/Commissioner to Settlement Commission","Within 30 days from the date of communication from the Settlement Commission"]
["245D(2C)","Declaring application as invalid by the Settlement Commission","Within 15 days from the date of receipt of report from the Principal Commissioner/Commissioner"]
["245D(3)","Furnishing a report by the Principal Commissioner/Commissioner to the Settlement Commission in the matters covered by the application","Within 90 days from the date of receipt of communication from the Settlement Commission"]
["245D(4A)","Passing order of settlement","Within 18 months from the end of the month in which the application was made, if application is made on or after 1-6-2010"]
["245D(6B)","Passing of order by the Settlement Commission to amend an order passed by it in order to rectify any mistake apparent from records.","a) Within 6 months from end of the month in which order was passed; or"]
[null,null,"b) Within 6 months from end of the month in which an application for rectification has been made by the Principal Commissioner or the Commissioner or the applicant, as the case may be."]
[null,null,"No application for rectification shall be made by the Principal Commissioner or the Commissioner or the applicant after the expiry of 6 months from the end of the month in which an order is passed by the Settlement Commission"]
["245D(7)","Completion of proceedings where settlement becomes void as provided in section 245D(6)","Within 2 years from the end of the financial year in which the settlement becomes void"]
["245E, proviso","Reopening of completed proceedings by Settlement Commission if an application is made before 1-6-2007","Reopening of proceeding is not possible where period between end of assessment year to which proceeding relates and the date of application for settlement under section 245C exceeds 9 years"]
["245Q(3)","Withdrawing application for advance ruling","Within 30 days from date of application"]
["245R(6)","Pronouncement of advance ruling by authority","Within 6 months of receipt of application"]
["249(2)/(3)","Filing appeal to Commissioner (Appeals)—"]
[null,"(a) relating to tax deducted at source under section 195(1)","Within 30 days from date of payment of tax or within extended time"]
[null,"(b) relating to any assessment/ penalty","Within 30 days from date of service of demand notice or within extended time"]
[null,"(c) in any other case","Within 30 days from date of communication of order or within extended time"]
["250(6A)","Disposal of appeal by Commissioner (Appeals)","One year from end of financial year in which appeal is filed (where it is possible)"]
["253(3)/(5)","Filing appeal to Tribunal","Within 60 days from date on which order sought to be appealed against is communicated or within extended time [30 days in case of appeal against order u/s 158BC(c), in respect of search initiated u/s 132 or requisition made u/s 132A, after 30-6-1995, but before 1-1-1997]"]
["253(3A)","Filing appeal by Principal Commissioner/Commissioner to Tribunal if he objects to any direction issued by Dispute Resolution Panel","Within 60 days of the date on which the order sought to be appealed against is passed by the Assessing Officer in pursuance of directions of the Dispute Resolution Panel"]
["253(4)/(5)","Filing memo of cross-objections to Tribunal","Within 30 days of receipt of notice of filing appeal or within extended time"]
["254(2)","Rectification of apparent mistake by Tribunal","Within 6 months from the end of the month in which the order was passed"]
[null,null,"[Inserted by the Finance Act, 2016 w.e.f. 1-6-2016]"]
["254(2A)","Disposal of appeal by Appellate Tribunal filed under sub-section (1)/(2) of section 253","4 years from end of financial year in which appeal is filed (where it is possible)."]
[null,null,"Where an order of stay is made in proceedings relating to appeal filed under section 253(1), Tribunal shall dispose of appeal within 180 days from date of such order or within extended time not exceeding 365 days including original period of 180 days, failing which stay order shall stand vacated; this will be so even if delay in disposing of the appeal is not attributable to assessee."]
["256(1)","(i) Filing application to Tribunal requiring it to refer to High Court any question of law","Within 60 days of service of Tribunal's order under section 254 or within extended period not exceeding 30 days"]
[null,"(ii) Drawing up statement of case and referring it to High Court by Tribunal","Within 120 days of receipt of application"]
["256(2)","Filing application to High Court if Tribunal refuses to state case","Within 6 months from date of service of notice of refusal to state case"]
["256(3)","Application by assessee for claiming refund of fee after Tribunal's refusal to state case","Within 30 days from date of receipt of refusal notice"]
["260A","Filing appeal to High Court against order of Tribunal","Within 120 days of date of communication of order5"]
["263(2)","Revising orders prejudicial to revenue by Principal Commissioner/Commissioner","Within 2 years from end of financial year in which order sought to be revised was passed"]
["263(3)","Revision by Principal Commissioner/Commissioner of orders passed pursuant to any finding or direction by Tribunal, National Tax Tribunal, High Court or Supreme Court","No time limit"]
["264(2)","Revision of orders by Principal Commissioner/Commissioner on his own motion (not prejudicial to assessee)","Within 1 year of order sought to be revised"]
["264(3)","Filing revision petition to Principal Commissioner/Commissioner (order not to be prejudicial to assessee)","Within 1 year from date of communication of order sought to be revised or date of his knowledge in respect thereof or within extended time"]
["264(6)","Passing order on revision application made by assessee on or after 1-10-1998","Within 1 year from the end of the financial year in which application is made"]
["270AA(2)","Application to the Assessing Officer to grant immunity for imposition of penalty under section 270A and initiation of proceedings under section 276C/276CC","Within one month from the end of the month in which such order is received (applicable from April 1, 2017)"]
["270AA(4)","Passing an order by the Assessing Officer granting immunity from passing of penalty, etc., under section 270AA(3)","Within one month from the end of the month in which application under section 270AA(1) is received (applicable from April 1, 2017)"]
["271GB(4)(b)","Failure to inform the prescribed authority and furnish correct report to avoid penalty under section 271GB(4)","Within 15 days of discovery of inaccuracy (applicable from the assessment year 2017-18)"]
["273A(4A)","Passing order under section 273A(4) accepting/rejecting assessee's application (in full or part) to reduce or waive penalty","Within 12 months from the end of the month in which such application is received by Principal CIT/CIT (such order can be passed on or before May 31, 2017 in case of application pending as on June 1, 2016)"]
["273AA(3A)","Passing order by Principal CIT/CIT accepting/rejecting assessee's application (in full or part) to grant immunity from penalty","Within 12 months from the end of the month in which such application is received by Principal CIT/CIT (such order can be passed on or before May 31, 2017 in case of application pending as on June 1, 2016)"]
[275,"Imposing penalties under Chapter XXI :"]
[null,"(a) in a case where appeal is filed to Commissioner (Appeals)/Tribunal","Before the expiry of financial year in which proceedings which give rise to penalty proceedings are completed, or within 6 months from end of month in which the order of Commissioner (Appeals)/Tribunal is received by the Principal Chief Commissioner/Principal Commissioner/Chief Commissioner/Commissioner, whichever period expires later."]
[null,null,"However, where order is in appeal before Commissioner (Appeals) who passes appellate order on or after 1-6-2003, order imposing penalty shall be passed before expiry of financial year in which the proceedings, in the course of which action for imposition of penalty has been initiated, are completed, or within one year from the end of the financial year in which the order of the Commissioner (Appeals) is received by the Principal Chief Commissioner/Principal Commissioner/Chief Commissioner/Commissioner, whichever is later."]
[null,"(b) in a case where relevant assessment or other order is subject- matter of revision under section 263 (or section 264)","Within 6 months from the end of month in which revision order is passed"]
[null,"(c) in any other case","Before expiry of financial year in which proceedings (in course of which action for imposition of penalty has been initiated) are completed, or within 6 months from end of month in which penal action is initiated, whichever is later"]
["275(1A)","Imposing/enhancing/reducing/cancelling penalty or dropping penalty proceedings on the basis of revised assessment after giving effect to appellate/court/revision order in a case where relevant order is subject matter of appeal to Commissioner (Appeals)/Tribunal/High Court/Supreme Court or revision and an order imposing or enhancing or reducing or cancelling penalty or dropping proceedings for imposition of penalty is passed before the order of the Commissioner (Appeals)/Tribunal/High Court/Supreme Court is received by the Principal Chief Commissioner/Chief Commissioner/Principal Commissioner/Commissioner or order of revision is passed","Within 6 months from end of the month in which order of Commissioner (Appeals)/Tribunal/ High Court/Supreme Court is received by the Principal Chief Commissioner/Principal Commissioner/Chief Commissioner/Commissioner or order of revision is passed"]
["281B(2)","Provisional attachment of assets of assessee","Attachment shall cease to have effect after expiry of six months (extendable upto 2 years or 60 days after date of order of assessment or reassessment, whichever is later) from date of order"]
["281B(4)","Submitting report by Valuation Officer to determine fair value of property provisionally attached by AO.","Within a period of 30 days from the date of receipt of such reference"]
[null,"[Inserted by the Finance Act, 2016 w.e.f. 1-6-2016]"]
["281B(5)","An order revoking the provisional attachment of property on furnishing of Bank Guarantee.","  - Within 45 days from the date of receipt of the bank guarantee, where a reference to the Valuation Officer has been made or"]
[null,"(subject to conditions)","  -  Within 15 days from the date of receipt of bank guarantee in any other case."]
[null,"[Inserted by the Finance Act, 2016 w.e.f. 1-6-2016]"]
["281B(7)","Invoking Bank Guarantee by AO if the assessee fails to renew the guarantee or fails to furnish a new Guarantee","15 days before the expiry of the Guarantee."]
[null,"[Inserted by the Finance Act, 2016 w.e.f. 1-6-2016]"]
[285,"Preparation and delivery of statement in prescribed form containing prescribed particulars by non-resident having liaison office in India set up in accordance with guidelines issued by RBI under FEMA, 1999","Within 60 days from end of the financial year"]
["285A","Section 285A provides for reporting by an Indian concern if following two conditions are satisfied:","Within such time as may be prescribed."]
[null,"a) Shares or interest in a foreign company or entity derive substantial value, directly or indirectly, from assets located in India; and"]
[null,"b) Such foreign company or entity holds such assets in India through or in such Indian concern."]
[null,"In this case, the Indian entity shall furnish information relating to the off-shore transaction having the effect of directly or indirectly modifying its ownership structure or control, to the prescribed income-tax authority in such manner, as may be prescribed."]
["285B","Furnishing of statement by film producers","Within 30 days from end of financial year or within 30 days from date of completion of film, whichever is earlier"]
["285BA6","Filing of Statement of financial transaction","On or before 31st May immediately following financial year in which transaction is registered or recorded"]
["285BA(4)6","Rectifying defect in return filed under section 285BA as required by prescribed income-tax authority","Within 1 month (or such extended time as may be allowed on application) from date of intimation of defect"]
["285BA(5)6","Furnishing of return under section 285BA in response to notice from prescribed income-tax authority by person who has failed to furnish return within time","Within period not exceeding 60 days from date of service of notice."]
["286(2)","Furnishing a report for every reporting accounting year by a parent entity or the alternate reporting entity, resident in India, to prescribed authority in respect of the international group of which it is a constituent","On or before the due date of submission of return of income under section 139(1) (applicable from the assessment year 2017-18)"]
["286(6)","Producing information/document to the prescribed authority for the purpose of determining accuracy of report furnished by any reporting entity","Within 30 days of receipt of notice (prescribed authority on an application made by reporting entity may extend the period of 30 days by further period not exceeding 30 days)(applicable from the assessment year 2017-18)"]
["Securities Transaction Tax [Finance (No. 2) Act, 2004]"]
[101,"Filing of return by recognised stock exchange or mutual fund","On or before June 30 after the end of financial year"]
[102,"Making assessment","Within 2 years from the end of relevant financial year"]
[103,"Rectification of mistake","Within one year from the end of the financial year in which the order sought to be amended was passed"]
[110,"Filing appeal to Commissioner (Appeals)","Within 30 days from the date of receipt of order of the AO"]
[111,"Filing appeal to Tribunal","Within 60 days from the date on which the order sought to be appealed is communicated."]
["Rule 18 of Appellate Tribunal Rules","Filing of paper book","At least a day before the date of hearing of the appeal along with the proof of service of a copy of the same on the other side at least a week before"]
["Schedule II Part I, Rule 3","Execution of certificate drawn up","Not before 15 days after date of service of notice under rule 2"]
["Schedule II Part I, Rule 14","Filing of application by officer holding the sale relating to recovery from defaulting purchasers","Within 15 days from date of resale"]
["Schedule II Part II, Rule 25(5)","Attachment of growing crop which does not admit of being stored","Not less than 20 days before it is likely to be fit to be cut or gathered"]
["Schedule II Part II, Rule 40","Sale of movable property (other than property, subject to speedy and natural decay and property in relation to which expense of keeping it in custody is likely to exceed its value)","Not before 15 days from date on which copy of sale proclamation was affixed in TRO's office"]
["Schedule II Part III, Rule 55","Sale of immovable property without written consent of defaulter","Not until expiry of 30 days from date on which proclamation of sale has been affixed on the property or in the office of the TRO, whichever is later"]
["Schedule II Part III, Rule 57","Payment of full amount of purchase money on sale of immovable property","Within 15 days from date of sale"]
["Schedule II Part III, Rule 60","Application to set aside sale of immovable property on deposit of specified sum","Within 30 days from date of sale"]
["Schedule II Part III, Rule 61","Application to set aside sale of immovable property on ground of non-service of notice or irregularity","Within 30 days from date of sale"]
["Schedule II Part III, Rule 62","Application for setting aside sale on ground that defaulter had no saleable interest","Within 30 days from date of sale"]
["Schedule II Part III, Rule 68B","Sale of immovable property","Within 7 years from end of financial year in which order giving rise to demand, etc., has become conclusive."]
[null,null,"In case of re-sale, period shall be extended by one year. Further, the CBDT may further extend the period of 7 years for another period of 3 years."]
["Schedule IV Part A, Rule 13","Appeal by employer against order of Principal Chief Commissioner/ Principal Commissioner/Chief Commissioner or Commissioner refusing to recognise or withdrawing recognition from a provident fund","Within 60 days of such order"]
["Schedule IV Part B, Rule 8","Appeal by employer against order of Principal Chief Commissioner/ Principal Commissioner/Chief Commissioner or Commissioner refusing to approve or withdrawing approval granted to a superannuation fund","Within 60 days of such order"]
["Schedule IV Part C, Rule 8","Appeal by employer against order of Principal Chief Commissioner/ Principal Commissioner/Chief Commissioner or Commissioner refusing to approve or withdrawing approval granted to a gratuity fund","Within 60 days of such order"]
["Notes :"]
[" 1. ","Omitted with effect from assessment year 2015-16."]
[" 2."," Fringe Benefit Tax is not leviable from assessment year 2010-11."]
[" 3. "," With effect from assessment year 2016-17, university, educational institutes or hospitals as referred to in section 10(23C)(iiiab) and (iiiac) shall also file return of income if its total income before exemption under Section 10 exceeds the maximum amount which is not chargeable to tax."]
[" 4. ","Provisions of Chapter XIV-B shall not apply where search is initiated, etc., after 31-5-2003."]
[" 5."," High Court can admit an appeal after the expiry of the said period of one hundred and twenty days if it is satisfied that there was sufficient cause for not filing the appeal within the said period."]
[" 6. ",":With effect from assessment year 2015-16 a new section 285BA has been substituted which provides for the furnishing of statement of financial transaction or reportable account within such time and in the form and manner, as may be prescribed."]
[null,":The time prescribed for rectifying a defect in the return filed as required by the prescribed income-tax authority is 30 days from such intimation or such extended time as may be allowed."]
[null,":Where a person who is required to furnish a statement under the new section has not furnished it, the prescribed income-tax authority may serve upon the person a notice requiring him to furnish the statement within 30 days from the date of service of the notice. Any inaccuracy in the statement so furnished has to be informed to the income-tax authority within 10 days and the correct information furnished in the prescribed manner."]

{"sheet":"List of form 2021","index":29,"n_rows":245,"n_cols":5,"rows_kept":245,"cut":false,"hidden":false,"merged":[[2,0,2,1],[2,3,2,4],[0,0,0,3]]}
["Various Deduction/Penalties/    F.Y. (2020-21)",null,null,null,"Home"]
[]
["List of Form according to content of form",null,null,"List of Form according to Form No "]
["Content of Form","Form No",null,"Form No","Content of Form"]
["Annual Compliance Report on Advance Pricing Agreement","Form 3CEF",null,"Form 10","Statement to be furnished to the Assessing Officer/prescribed authority under sub-section (2) of section 11 of the Income-tax Act, 1961"]
["Annual information return or statement of financial transaction under section 285BA of the Income-tax Act, 1961","FORM NO.61A (FOR FINANCIAL YEAR 2014-15)",null,"Form 10A","Application for registration of charitable or religious trust or institution under clause (aa) of sub-section (1) of section 12A of the Income-tax Act, 1961"]
["Annual return of “Salaries” under section 206 of the Income-tax Act, 1961 for the year ending 31st March,_______","Form 24",null,"Form 10AA","Details of accounts under section 80G(5C)(v) of the Income-tax Act, 1961, for providing relief to the victims of earthquake in Gujarat"]
["Annual return of collection of tax under section 206C of I.T. Act, 1961 in respect of collections for the period ending……..","Form 27E",null,"Form 10B","Audit report under section 12A(b) of the Income-tax Act, 1961, in the case of charitable or religious trusts or institutions"]
["Annual Return of deduction of tax under section 206 of Income-tax Act, 1961 in respect of all payments other than “Salaries” for the year ending 31st March,______","Form 26",null,"Form 10BA","Declaration to be filed by the assessee claiming deduction under section 80GG"]
["Annual Statement under section 285 of the Income-tax Act, 1961","Form 49C",null,"Form 10BB","Audit report under section 10(23C) of the Income-tax Act, 1961, in the case of any fund or trust or institution or any university or other educational institution or any hospital or other medical institution referred to in sub-clause (iv) or sub-clause (v"]
["Annual Tax Statement under section 203AA","Form 26AS",null,"Form 10BC","Audit report under (sub-rule (12) of rule 17CA) of the Income-tax Rules, 1962, in the case of an electoral trust"]
["Appeal against refusal to approve or withdrawal of approval from a gratuity fund","Form 44",null,"Form 10C","Audit report under section 80HH of the Income-tax Act, 1961"]
["Appeal against refusal to approve or withdrawal of approval from a superannuation fund","Form 43",null,"Form 10CC","Audit report under section 80HHA of the Income-tax Act, 1961"]
["Appeal against refusal to recognise or withdrawal of recognition from a provident fund","Form 42",null,"Form 10CCA","Audit report under section 80HHB of the Income-tax Act, 1961"]
["Appeal to the Commissioner of Income-tax (Appeals)","Form 35",null,"Form 10CCAA","Audit report under section 80HHBA of the Income-tax Act, 1961"]
["Application by a banking company for a certificate under section 195(3) of the Income-tax Act, 1961, for receipt of interest and other sums without deduction of tax","Form 15C",null,"Form 10CCAB","Certificate to be issued by Export House/Trading House to the supporting manufacturer for purposes of clause (b) of sub-section (4A) of section 80HHC"]
["Application by a person for a certificate under section 197 and/or 206C(9) of the Income-tax Act, 1961, for no deduction/collection of tax or deduction/collection of tax at a lower rate","Form 13",null,"Form 10CCABA","Certificate to be issued by an undertaking in the Special Economic Zone to the manufacturer undertaking referred to in sub-section (4C) of section 80HHC, for purposes of proviso to sub-section (4) of section 80HHC"]
["Application by a person other than a banking company for a certificate under section 195(3) of the Income-tax Act, 1961, for receipt of sums other than interest and dividends without deduction of tax","Form 15D",null,"Form 10CCAC","Report under section 80HHC(4)/80HHC(4A) of the Income-tax Act, 1961"]
["Application for a certificate under section 230A(1) of the Income-tax Act, 1961","Form 34A",null,"Form 10CCAD","Report under section 80HHD of the Income-tax Act, 1961"]
["Application for a certificate under the first proviso to sub-section (1A) of section 230 of the Income-tax Act, 1961","Form 31",null,"Form 10CCAE","Certificate from a person making payment to an assessee,engaged in the business of a hotel/tour operator/travel agent,out of Indian currency obtained by conversion of foreign exchange received from/on behalf of a foreign tourist/group of tourist"]
["Application for a pre-filing meeting","Form 3CEC",null,"Form 10CCAF","Report under section 80HHE(4)/80HHE(4A) of the Income-tax Act, 1961"]
["Application for Allotment of Permanent Account Number [In the case of Indian Citizens/Indian Companies/Entities Incorporated in India/Unincorporated Entities Formed in India]","Form 49A",null,"Form 10CCAG","Certificate to be issued by exporting company to the supporting software developer for the purposes of clause (ii) of sub-section (4A) of section 80HHE"]
["Application for allotment of Permanent Account Number [Individuals not being a citizen of India/Entities Incorporated Outside India/Unincorporated Entities Formed Outside India]","Form 49AA",null,"Form 10CCAH","Certificate under clause (ia) of sub-section (3) of section 80HHB of the Income-tax Act, 1961"]
["Application for an Advance Pricing Agreement","Form 3CED",null,"Form 10CCAI","Report under section 80HHF(4) of the Income-tax Act, 1961"]
["Application for approval of a Venture Capital Fund or a Venture Capital Company","Form 56A",null,"Form 10CCB","Audit report under sections 80-I(7)/80-IA(7)/80-IB"]
["Application for approval of a Venture Capital Fund or a Venture Capital Company","Form 56AA",null,"Form 10CCBA","Audit report under section 80-IB(7A)"]
["Application for approval of an association or institution for purposes of exemption under section 10(23), or continuance thereof for the year....","Form 55",null,"Form 10CCBB","Audit report under section 80-IB(7B)(14)"]
["Application for approval of issue of public companies under section 80C(2)(xix) or under section 88(2)(xvi) of the Income-tax Act","Form 59",null,"Form 10CCBBA","Audit report under section 80-ID(3)(iv)"]
["Application for approval of mutual funds investing in the eligible issue of public companies under section 80C(2)(xx) or under section 88(2)(xvii) of the Income-tax Act","Form 59A",null,"Form 10CCBC","Audit report under section 80-IB(11B)"]
["Application for approval of scientific research programme under section 35(2AA) of the Income-tax Act, 1961","Form 3CG",null,"Form 10CCBD","Report of accountant under section 80-IB(11C)"]
["Application for approval under section 10(23G) of an enterprise wholly engaged in the eligible business","Form 56E",null,"Form 10CCC","Certificate under sub-rule (3) of rule 18BBE of the Income-tax Rules, 1962"]
["Application for Certificate of residence for the purposes of an agreement under section 90 and 90A of the Income-tax Act, 1961","Form 10FA",null,"Form 10CCD","Certificate under sub-section (3) of section 80QQB for Authors of certain books in receipt of Royalty income, etc."]
["Application for exercise of option under clause (2) of the Explanation to sub-section (1) of section 11 of the Income-tax Act, 1961","Form 9A",null,"Form 10CCE","Certificate under sub-section (2) of section 80RRB for Patentees in receipt of royalty income, etc."]
["Application for exercise of option under sub-section (4) of section 115BA of the Income-tax Act, 1961","Form 10IB",null,"Form 10CCF","Report under section 80LA(3) of the Income-tax Act, 1961"]
["Application for exercising/renewing option for the tonnage tax scheme under sub-section (1) of section 115VP or sub-section (1) of section 115VR of the Income-tax Act, 1961","Form 65(New)",null,"Form 10DA","Report under section 80JJAA of the Income-tax Act, 1961"]
["Application for grant of approval or continuance thereof to a fund under section 10(23AAA) of the Income-tax Act, 1961","Form 9",null,"Form 10DB","Form for evidence of payment of securities transaction tax on transations entered in a recognised stock exchange"]
["Application for grant of approval or continuance thereof to institution or fund under section 80G(5)(vi) of the Income-tax Act, 1961","Form 10G",null,"Form 10DC","Form for evidence of payment of securities transaction tax on transations tax on transactions of sale of unit of equity oriented fund to the mutual fund"]
["Application for grant of exemption or continuance thereof under section 10(23C)(iv) and (v) for the year","Form 56",null,"Form 10E","Form for furnishing particulars of income u/s 192(2A) for the year ending 31st March,20..... for claiming relief u/s 89(1) by a Government servant/an employee in a company, co-operative society, local authority, university, institution,association/body"]
["Application for grant of exemption or continuance thereof under section 10(23C)(vi) and (via) for the year . . . . .","Form 56D",null,"Form 10F","Information to be provided under sub-section (5) of section 90 or sub-section (5) of section 90A of the Income-tax Act, 1961"]
["Application for information under clause (b) of sub-section (1) of section 138 of the Income-tax Act, 1961","Form 46",null,"Form 10FA","Application for Certificate of residence for the purposes of an agreement under section 90 and 90A of the Income-tax Act, 1961"]
["Application for notification of a semiconductor wafer fabrication manufacturing unit as specified business under section 35AD","Form 3CS",null,"Form 10FB","Certificate of residence for the purposes of section 90 and 90A"]
["Application for notification of a zero coupon bond under clause (48) of section 2 of the IT Act, 1961","Form 5B",null,"Form 10FC","Authorisation for claiming deduction in respect of any payment made to any financial institution located in a notified jurisdictional area"]
["Application for notification of affordable housing project as specified business under section 35AD","Form 3CN",null,"Form 10G","Application for grant of approval or continuance thereof to institution or fund under section 80G(5)(vi) of the Income-tax Act, 1961"]
["Application for Opting for Safe Harbour","Form 3CEFA",null,"Form 10H","Certificate of foreign inward remittance"]
["Application for Opting for Safe Harbour in respect of Specified Domestic Transactions","Form No. 3CEFB",null,"Form 10HA","Form of certificate under second proviso to section 80-O of the Income-tax Act, 1961"]
["Application for recognition of a recognisied provident fund","Form 40C",null,"Form 10IA","Certificate of the medical authority for certifying ‘person with disability’, ‘severe disability’, ‘autism’, ‘cerebral palsy’ and ‘multiple disability’ for purposes of section 80DD and section 80U"]
["Application for registration of a firm for the purposes of the Income - tax Act, 1961","Form 11A",null,"Form 10IB","Application for exercise of option under sub-section (4) of section 115BA of the Income-tax Act, 1961"]
["Application for registration of a firm for the purposes of the Income-tax Act,1961","Form 11",null,"Form 11","Application for registration of a firm for the purposes of the Income-tax Act,1961"]
["Application for registration of charitable or religious trust or institution under clause (aa) of sub-section (1) of section 12A of the Income-tax Act, 1961","Form 10A",null,"Form 11A","Application for registration of a firm for the purposes of the Income - tax Act, 1961"]
["Application for rollback of an Advance Pricing Agreement","Form 3CEDA",null,"Form 12","Declaratiion under section 184(7) of the Income-tax Act,1961 for continuation of registration"]
["Application for Settlement Commission","Form 30B",null,"Form 12A","Communication under clause (b) of Explanation below section 185(1) of the Income -tax Act, 1961, regarding partner who is a benamidar"]
["Application for withdrawal of APA request","Form 3CEE",null,"Form 12B","Form for furnishing details of income u/s 192(2) for the year ending 31st March,...."]
["Application Form for approval under clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961 in the case of a Scientific Research Association","Form 3CF-I",null,"Form 12BA","Statement showing particulars of perquisites, other fringe benefits or amenities and profits in lieu of salary with value thereof"]
["Application Form for approval under clause (ii) or clause (iii) of sub-section (1) of section 35 of the Income-tax Act, 1961 in the case of a University, College or other Institution","Form 3CF-II",null,"Form 12BB","Statement showing particulars of claims by an employee for deduction of tax under section 192"]
["Application form for approval under clause (iia) of sub-section (1) of section 35 of the Income-tax Act, 1961 in","Form 3CFIII",null,"Form 13","Application by a person for a certificate under section 197 and/or 206C(9) of the Income-tax Act, 1961, for no deduction/collection of tax or deduction/collection of tax at a lower rate"]
["Application form for approval under sub-section (1) of section 35CCC of the Income-tax Act, 1961","Form 3CO",null,"Form 15C","Application by a banking company for a certificate under section 195(3) of the Income-tax Act, 1961, for receipt of interest and other sums without deduction of tax"]
["Application form for approval under sub-section (1) of section 35CCD of the Income-tax Act, 1961","Form 3CQ",null,"Form 15CA","Information to be furnished for payments to a non-resident not being a company, or to a foreign company"]
["Application form for entering into an agreement with the Department of Scientific and Industrial Research for co-operation in in-house Research and Development facility and for audit of the accounts maintained for that facility","Form 3CK",null,"Form 15CB","Certificate of an accountant"]
["Application under section 281A(2) for obtaining a certified copy of notice under section 281A(1)/281A(1A)/281A(1B), of the Income-tax Act, 1961","Form 54",null,"Form 15CC","Quarterly statement to be furnished by an authorised dealer in respect of remittances made for the quarter of ………….. of ……… . (Financial Year)"]
["Audit report under (sub-rule (12) of rule 17CA) of the Income-tax Rules, 1962, in the case of an electoral trust","Form 10BC",null,"Form 15D","Application by a person other than a banking company for a certificate under section 195(3) of the Income-tax Act, 1961, for receipt of sums other than interest and dividends without deduction of tax"]
["Audit Report under clause (ii) of section 115VW of the Income-tax Act, 1961","Form 66",null,"Form 15G","Declaration under section 197A(1) and section 197A(1A) to be made by an individual or a person (not being a company or firm) claiming certain incomes without deduction of tax"]
["Audit report under section 10(23C) of the Income-tax Act, 1961, in the case of any fund or trust or institution or any university or other educational institution or any hospital or other medical institution referred to in sub-clause (iv) or sub-clause (v","Form 10BB",null,"Form 15H","Declaration under section 197A(1C) to be made by an individual who is of the age of sixty years or more claiming certain incomes without deduction of tax"]
["Audit report under section 12A(b) of the Income-tax Act, 1961, in the case of charitable or religious trusts or institutions","Form 10B",null,"Form 15I","Declaration for non-deduction of tax at source to be furnished to contractor under the second proviso to clause (i) of sub-section (3) of section 194C by sub-contractor not owning more than two heavy goods carriages/trucks during the Financial Year"]
["Audit report under section 142(2A) of the Income-tax Act, 1961","Form 6B",null,"Form 15J","Particulars to be furnished by the Contractor under the third proviso to clause (i) of sub-section (3) of section 194C for the Financial Year…..(Assessment Year)"]
["Audit Report under section 32AB(5)","Form 3AAA",null,"Form 16","Certificate under section 203 of the Inc ome-tax Act, 1961 for tax deducted at source on salary"]
["Audit report under section 33AB(2)","Form 3AC",null,"Form 16A","Certificate under section 203 of the Income-tax Act, 1961 for tax deducted at source"]
["Audit Report under section 33ABA(2)","Form 3AD",null,"Form 16AA","Certificate for tax deducted at source from income chargeable under the head “Salaries” – cum – Return of income"]
["Audit report under section 35D(4)/35E(6) of the Income- tax Act, 1961","Form 3AE",null,"Form 16B","Certificate under section 203 of the Income-tax Act, 1961 for tax deducted at source"]
["Audit report under section 44AB of the Income -tax Act 1961, in the case of a person referred to in clause (b) of sub - rule (1) of rule 6G","Form 3CB",null,"Form 22","Statement of tax deducted at source from contributions repaid to employees in the case of an approved superannuation fund"]
["Audit report under section 44AB of the Income -tax Act, 1961, in a case where the accounts of the business or profession of a person have been audited under any other law","Form 3CA",null,"Form 24","Annual return of “Salaries” under section 206 of the Income-tax Act, 1961 for the year ending 31st March,_______"]
["Audit report under section 80HH of the Income-tax Act, 1961","Form 10C",null,"Form 24G","TDS/TCS Book Adjustment Statement"]
["Audit report under section 80HHA of the Income-tax Act, 1961","Form 10CC",null,"Form 24Q","Quarterly statement of deduction of tax under sub-section (3) of section 200 of the Income-tax Act, 1961 in respect of salary for the quarter ended June/September/December/March……"]
["Audit report under section 80HHB of the Income-tax Act, 1961","Form 10CCA",null,"Form 26","Annual Return of deduction of tax under section 206 of Income-tax Act, 1961 in respect of all payments other than “Salaries” for the year ending 31st March,______"]
["Audit report under section 80HHBA of the Income-tax Act, 1961","Form 10CCAA",null,"Form 26A","Form for furnishing accountant certificate under the first proviso to sub-section (1) of section 201 of the Income-tax Act, 1961"]
["Audit report under section 80-IB(11B)","Form 10CCBC",null,"Form 26AS","Annual Tax Statement under section 203AA"]
["Audit report under section 80-IB(7A)","Form 10CCBA",null,"Form 26B","Form to be filed by the deductor, if he claims refund of sum paid under Chapter XVII-B of the Income-tax Act, 1961"]
["Audit report under section 80-IB(7B)(14)","Form 10CCBB",null,"Form 26Q","Quarterly statement of deduction of tax under sub-section (3) of section 200 of the Income-tax Act, 1961 in respect of payments other than Salary for the quarter ended June/September/December/March…………"]
["Audit report under section 80-ID(3)(iv)","Form 10CCBBA",null,"Form 26QA","Quarterly return for the quarter ended June/September/December/March (tick whichever applicable) of the Financial Year in respect of payment of interest to residents without deduction of tax under section 206A"]
["Audit report under sections 80-I(7)/80-IA(7)/80-IB","Form 10CCB",null,"Form 26QAA","Quarterly return under section 206A for the quarter ended June/Sep./Dec./March"]
["Audit Report under sub-section (2) of section 44DA of the Income-tax Act, 1961","Form 3CE",null,"Form 26QB","Challan –cum – statement of deduction of tax under section 194-IA"]
["Authorisation for claiming deduction in respect of any payment made to any financial institution located in a notified jurisdictional area","Form 10FC",null,"Form 27A","Form for furnishing information with the statement of deduction/collection of tax at source filed on computer media for the period (From………….to………..(dd/mm/yyyy)"]
["Certficate of Planting /replanting Tea bushes","Form 5",null,"Form 27B","Form for furnishing information with the statement of collection of tax at source filed on computer media for the period ending………...(dd/mm/yyyy)"]
["Certificate for tax deducted at source from income chargeable under the head “Salaries” – cum – Return of income","Form 16AA",null,"Form 27BA","Form for furnishing accountant certificate under first proviso to sub-section (6A) of section 206C of the Income-tax Act, 1961"]
["Certificate from a person making payment to an assessee,engaged in the business of a hotel/tour operator/travel agent,out of Indian currency obtained by conversion of foreign exchange received from/on behalf of a foreign tourist/group of tourist","Form 10CCAE",null,"Form 27C","Declaration under sub-section (1A) of section 206C of the Income-tax Act, 1961 to be made by a buyer for obtaining goods without collection of tax"]
["Certificate from the principal officer of the amalgamated company and duly verfied by an accountant regarding achievement of the prescribed level of production and continuance of such level of prduction in subsequent years","Form 62",null,"Form 27D","Certificate under section 206C of the Income-tax Act, 1961 for Tax collected at source"]
["Certificate of an accountant","Form 15CB",null,"Form 27E","Annual return of collection of tax under section 206C of I.T. Act, 1961 in respect of collections for the period ending…….."]
["Certificate of expenditure by way of payment in respect of eligible projects or schemes notified under section 35AC","Form 58A",null,"Form 27EQ","Quarterly statement of Tax Collection at Source under section 206C of Income-tax Act, 1961 for the quarter ended June/September/December/March…….."]
["Certificate of expenditure incurred directly by a company in respect of eligible projects or schemes notified under section 35AC","Form 58B",null,"Form 27Q","Quarterly statement of deduction of tax under sub-section (3) of section 200 of I.T. Act, 1961 in respect of payments other than Salary made to non-residents for the quarter ended June/September/December/March"]
["Certificate of foreign inward remittance","Form 10H",null,"Form 28","Notice of demand under section 156 of the Income-tax Act, 1961 for payment of advance tax under sub-section (3) or sub-section (4) of section 210"]
["Certificate of residence for the purposes of section 90 and 90A","Form 10FB",null,"Form 28A","Intimation to the Assessing Officer under section 210(5) regarding the notice of demand under section 156 of the Income-tax Act, 1961 for payment of advance tax under section 210(3)/210(4) of the Act"]
["Certificate of the medical authority for certifying ‘person with disability’, ‘severe disability’, ‘autism’, ‘cerebral palsy’ and ‘multiple disability’ for purposes of section 80DD and section 80U","Form 10IA",null,"Form 29B","Report under Section 115JB of the Income-tax Act, 1961 for computing the book profits of the company"]
["Certificate to be issued by an undertaking in the Special Economic Zone to the manufacturer undertaking referred to in sub-section (4C) of section 80HHC, for purposes of proviso to sub-section (4) of section 80HHC","Form 10CCABA",null,"Form 29C","Report under section 115JC of the Income-tax Act, 1961 for computing adjusted total income and minimum alternate tax of the limited liability partnership"]
["Certificate to be issued by Export House/Trading House to the supporting manufacturer for purposes of clause (b) of sub-section (4A) of section 80HHC","Form 10CCAB",null,"Form 2B","Return of income for block assessment"]
["Certificate to be issued by exporting company to the supporting software developer for the purposes of clause (ii) of sub-section (4A) of section 80HHE","Form 10CCAG",null,"Form 2C","Return of income for persons"]
["Certificate under clause (ia) of sub-section (3) of section 80HHB of the Income-tax Act, 1961","Form 10CCAH",null,"Form 2E","NAYA SARAL - Income-tax return form for resident individual/Hindu undivided family not having income from business or profession or capital gains or agricultural income"]
["Certificate under section 203 of the Inc ome-tax Act, 1961 for tax deducted at source on salary","Form 16",null,"Form 30","Claim for refund of tax"]
["Certificate under section 203 of the Income-tax Act, 1961 for tax deducted at source","Form 16A",null,"Form 30A","Form of undertaking to be furnished under sub-section (1) of section 230 of the Income-tax Act, 1961"]
["Certificate under section 203 of the Income-tax Act, 1961 for tax deducted at source","Form 16B",null,"Form 30B","Application for Settlement Commission"]
["Certificate under section 206C of the Income-tax Act, 1961 for Tax collected at source","Form 27D",null,"Form 30C","Form for furnishing the details under section 230(1A) of the Income-tax Act, 1961"]
["Certificate under section 222 or 223 of the Income-tax Act, 1961","Form 57",null,"Form 31","Application for a certificate under the first proviso to sub-section (1A) of section 230 of the Income-tax Act, 1961"]
["Certificate under sub-rule (3) of rule 18BBE of the Income-tax Rules, 1962","Form 10CCC",null,"Form 33","Clearance certificate under the first proviso to sub-section (1A) of section 230 of the Income-tax Act, 1961"]
["Certificate under sub-section (2) of section 80RRB for Patentees in receipt of royalty income, etc.","Form 10CCE",null,"Form 34A","Application for a certificate under section 230A(1) of the Income-tax Act, 1961"]
["Certificate under sub-section (3) of section 80QQB for Authors of certain books in receipt of Royalty income, etc.","Form 10CCD",null,"Form 34B","Form of application for settlement of cases under section 245C(1) of the Income-tax Act, 1961"]
["Challan –cum – statement of deduction of tax under section 194-IA","Form 26QB",null,"Form 34BA","Intimation to the Assessing Officer of having made an application to the Settlement Commission"]
["Claim for refund of tax","Form 30",null,"Form 34C","Form of application for obtaining an advance ruling under section 245Q(1) of the Income-tax Act, 1961"]
["Clearance certificate under the first proviso to sub-section (1A) of section 230 of the Income-tax Act, 1961","Form 33",null,"Form 34D","Form of application by a resident applicant seeking advance ruling under section 245Q(1) of the Income-tax Act, 1961 in relation to a transaction undertaken or proposed to be undertaken by him with a non-resident"]
["Communication under clause (b) of Explanation below section 185(1) of the Income -tax Act, 1961, regarding partner who is a benamidar","Form 12A",null,"Form 34DA","Form of application by a resident applicant referred to in section 245N(b)(iia) seeking advance ruling under section 245Q(1) of the Income-tax Act, 1961 in relation to a transaction undertaken or proposed to be undertaken by him"]
["Condensed financial information income statement","Form 56B",null,"Form 34E","Form of application by a person falling within such class or category of persons as notified by Central Government in exercise of powers conferred for obtaining and advance ruling u/s 245Q(1) of the Income-tax Act, 1961"]
["Condensed financial information Income statement","Form 56BA",null,"Form 34EA","Form of application for obtaining an advance ruling under section 245Q(1) of the Income-tax Act, 1961"]
["Declaratiion under section 184(7) of the Income-tax Act,1961 for continuation of registration","Form 12",null,"Form 34F","Form of application for giving effect to the terms of any agreement under clause (h) of sub-section (2) of section 295 of the Income-tax Act, 1961"]
["Declaration for non-deduction of tax at source to be furnished to contractor under the second proviso to clause (i) of sub-section (3) of section 194C by sub-contractor not owning more than two heavy goods carriages/trucks during the Financial Year","Form 15I",null,"Form 35","Appeal to the Commissioner of Income-tax (Appeals)"]
["Declaration to be filed by the assessee claiming deduction under section 80GG","Form 10BA",null,"Form 36","Form of appeal to the Appellate Tribunal"]
["Declaration under section 197A(1) and section 197A(1A) to be made by an individual or a person (not being a company or firm) claiming certain incomes without deduction of tax","Form 15G",null,"Form 36A","Form of memorandum of cross-objections to the Appellate Tribunal"]
["Declaration under section 197A(1C) to be made by an individual who is of the age of sixty years or more claiming certain incomes without deduction of tax","Form 15H",null,"Form 37","Reference application under section 256(1) of the Income- tax Act, 1961"]
["Declaration under sub-section (1A) of section 206C of the Income-tax Act, 1961 to be made by a buyer for obtaining goods without collection of tax","Form 27C",null,"Form 37EE","Statement to be registered with the comptetent authority under section 269AB(2) of the Income-tax Act, 1961"]
["Details of accounts under section 80G(5C)(v) of the Income-tax Act, 1961, for providing relief to the victims of earthquake in Gujarat","Form 10AA",null,"Form 37F","Form of appeal to the Appellate Tribunal against order of competent authority"]
["Form for declaration to be filed by an individual or a person (not being a company or firm) who does not have a permanent account number and who enters into any transaction specified in rule 114B","Form 60",null,"Form 37G","Statement to be furnished to the registering officer under section 269P(1) of the Income-tax Act, 1961 along with the instrument of transfer"]
["Form for evidence of payment of securities transaction tax on transations entered in a recognised stock exchange","Form 10DB",null,"Form 37H","Fortnightly return under section 269P(2)(b) of the the Income-tax Act, 1961, in respect of the documents registered"]
["Form for evidence of payment of securities transaction tax on transations tax on transactions of sale of unit of equity oriented fund to the mutual fund","Form 10DC",null,"Form 37-I","Statement of agreement for transfer of immovable property to be furnished to the appropriate authority under section 269UC of the Income-tax Act, 1961"]
["Form for furnishing accountant certificate under first proviso to sub-section (6A) of section 206C of the Income-tax Act, 1961","Form 27BA",null,"Form 38","Register of income-tax practitioners maintained by the Chief Commissioner or Commissioner of Income-tax.............."]
["Form for furnishing accountant certificate under the first proviso to sub-section (1) of section 201 of the Income-tax Act, 1961","Form 26A",null,"Form 39","Form of application for registration as authorised income- tax practitioner"]
["Form for furnishing details of income u/s 192(2) for the year ending 31st March,....","Form 12B",null,"Form 3AA","Report under section 32(1)(iia) of the Income-tax Act, 1961"]
["Form for furnishing information under clause (b) of sub-section (1) of section 138 of the Income-tax Act, 1961","Form 47",null,"Form 3AAA","Audit Report under section 32AB(5)"]
["Form for furnishing information with the statement of collection of tax at source filed on computer media for the period ending………...(dd/mm/yyyy)","Form 27B",null,"Form 3AC","Audit report under section 33AB(2)"]
["Form for furnishing information with the statement of deduction/collection of tax at source filed on computer media for the period (From………….to………..(dd/mm/yyyy)","Form 27A",null,"Form 3AD","Audit Report under section 33ABA(2)"]
["Form for furnishing particulars of income u/s 192(2A) for the year ending 31st March,20..... for claiming relief u/s 89(1) by a Government servant/an employee in a company, co-operative society, local authority, university, institution,association/body","Form 10E",null,"Form 3AE","Audit report under section 35D(4)/35E(6) of the Income- tax Act, 1961"]
["Form for furnishing the details under section 230(1A) of the Income-tax Act, 1961","Form 30C",null,"Form 3BA","Report under section 36(1)(xi) of the Income-tax Act,1961"]
["Form for intimating non-availability of information under clause (b) of sub-section (1) of section 138 of the Income-tax Act, 1961","Form 48",null,"Form 3BB","Monthly statement to be furnished by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of ……………"]
["Form for maintaining accounts of subscribers to a recognised provident fund","Form 41",null,"Form 3BC","Monthly statement to be furnished by a recognised association in respect of transactions in which client codes have been modified after registering in the system for the month of ....."]
["Form for making the reference to the Commissioner by the Assessing Officer","Form 3CEG",null,"Form 3C","Form of daily case register"]
["Form for modifying nomination","Form 40B",null,"Form 3CA","Audit report under section 44AB of the Income -tax Act, 1961, in a case where the accounts of the business or profession of a person have been audited under any other law"]
["Form for notification of agricultural extension project under sub-section (1) of section 35CCC of the Income-tax Act, 1961","Form 3CP",null,"Form 3CB","Audit report under section 44AB of the Income -tax Act 1961, in the case of a person referred to in clause (b) of sub - rule (1) of rule 6G"]
["Form for notification of skill development project under sub-section (1) of section 35CCD of the Income-tax Act, 1961","Form 3CR",null,"Form 3CD","Statement of particulars required to be furnished under section 44AB of the Income-tax Act, 1961"]
["Form for Opting for taxation of income by way of royalty in respect of Patent","Form 3CFA",null,"Form 3CE","Audit Report under sub-section (2) of section 44DA of the Income-tax Act, 1961"]
["Form for recording the satisfaction by the Commissioner before making a reference to the Approving Panel under sub-section (4) of section 144BA","Form 3CEI",null,"Form 3CEA","Report of an accountant to be furnished by an assessee under sub-section (3) of section 50B of the Income -tax Act, 1961 relating to computation of capital gains in case of slump sale"]
["Form for returning the reference made under section 144BA","Form 3CEH",null,"Form 3CEAA","Report to be furnished under sub-section (4) of section 92D of the Income-tax Act, 1961"]
["Form of appeal to the Appellate Tribunal","Form 36",null,"Form 3CEAB","Intimation by a designated constituent entity, resident in India, of an international group, for the purposes of sub-section (4) of section 92D of the Income-tax Act, 1961"]
["Form of appeal to the Appellate Tribunal against order of competent authority","Form 37F",null,"Form 3CEAC","Intimation by a constituent entity, resident in India, of an international group, the parent entity of which is not resident in India, for the purposes of sub-section (1) of section 286 of the Income-tax Act, 1961"]
["Form of application by a person falling within such class or category of persons as notified by Central Government in exercise of powers conferred for obtaining and advance ruling u/s 245Q(1) of the Income-tax Act, 1961","Form 34E",null,"Form 3CEAD","Report by a parent entity or an alternate reporting entity or any other constituent entity, resident in India, for the purposes of sub-section (2) or sub-section (4) of section 286 of the Income-tax Act, 1961"]
["Form of application by a resident applicant referred to in section 245N(b)(iia) seeking advance ruling under section 245Q(1) of the Income-tax Act, 1961 in relation to a transaction undertaken or proposed to be undertaken by him","Form 34DA",null,"Form 3CEAE","Intimation on behalf of the international group for the purposes of the proviso to sub-section (4) of section 286 of the Income-tax Act, 1961"]
["Form of application by a resident applicant seeking advance ruling under section 245Q(1) of the Income-tax Act, 1961 in relation to a transaction undertaken or proposed to be undertaken by him with a non-resident","Form 34D",null,"Form 3CEB","Report from an accountant to be furnished under section 92E relating to international transaction(s)"]
["Form of application for allotment of Tax Deduction and Collection Account Number under section 203A of the Income-tax Act, 1961","Form 49B",null,"Form 3CEC","Application for a pre-filing meeting"]
["Form of application for giving effect to the terms of any agreement under clause (h) of sub-section (2) of section 295 of the Income-tax Act, 1961","Form 34F",null,"Form 3CED","Application for an Advance Pricing Agreement"]
["Form of application for obtaining an advance ruling under section 245Q(1) of the Income-tax Act, 1961","Form 34C",null,"Form 3CEDA","Application for rollback of an Advance Pricing Agreement"]
["Form of application for obtaining an advance ruling under section 245Q(1) of the Income-tax Act, 1961","Form 34EA",null,"Form 3CEE","Application for withdrawal of APA request"]
["Form of application for registration as authorised income- tax practitioner","Form 39",null,"Form 3CEF","Annual Compliance Report on Advance Pricing Agreement"]
["Form of application for settlement of cases under section 245C(1) of the Income-tax Act, 1961","Form 34B",null,"Form 3CEFA","Application for Opting for Safe Harbour"]
["Form of application under section 270AA(2) of the Income-tax Act, 1961","Form 68",null,"Form 3CEG","Form for making the reference to the Commissioner by the Assessing Officer"]
["Form of certificate under second proviso to section 80-O of the Income-tax Act, 1961","Form 10HA",null,"Form 3CEH","Form for returning the reference made under section 144BA"]
["Form of daily case register","Form 3C",null,"Form 3CEI","Form for recording the satisfaction by the Commissioner before making a reference to the Approving Panel under sub-section (4) of section 144BA"]
["Form of memorandum of cross-objections to the Appellate Tribunal","Form 36A",null,"Form 3CFA","Form for Opting for taxation of income by way of royalty in respect of Patent"]
["Form of nomination","Form 40A",null,"Form 3CF-I","Application Form for approval under clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961 in the case of a Scientific Research Association"]
["Form of undertaking to be furnished under sub-section (1) of section 230 of the Income-tax Act, 1961","Form 30A",null,"Form 3CF-II","Application Form for approval under clause (ii) or clause (iii) of sub-section (1) of section 35 of the Income-tax Act, 1961 in the case of a University, College or other Institution"]
["Form to be filed by the deductor, if he claims refund of sum paid under Chapter XVII-B of the Income-tax Act, 1961","Form 26B",null,"Form 3CFIII","Application form for approval under clause (iia) of sub-section (1) of section 35 of the Income-tax Act, 1961 in"]
["Fortnightly return under section 269P(2)(b) of the the Income-tax Act, 1961, in respect of the documents registered","Form 37H",null,"Form 3CG","Application for approval of scientific research programme under section 35(2AA) of the Income-tax Act, 1961"]
["Income attributable to assets located in India under section 9 of the Income-tax Act, 1961","Form 3CT",null,"Form 3CH","Order of approval of scientific research programme under section 35(2AA) of the Income-tax Act, 1961"]
["Income from the manufacture of tea","Form 8",null,"Form 3CI","Receipt of payment for carrying out scientific research under section 35(2AA) of the Income-tax Act, 1961"]
["Information and documents to be furnished by an Indian concern under section 285A","Form 49D",null,"Form 3CJ","Report to be submitted by the prescribed authority to the Director General (Income-tax Exemptions) after approval of scientific research programme under section 35(2AA) of the Income-tax Act, 1961"]
["Information to be furnished for payments to a non-resident not being a company, or to a foreign company","Form 15CA",null,"Form 3CK","Application form for entering into an agreement with the Department of Scientific and Industrial Research for co-operation in in-house Research and Development facility and for audit of the accounts maintained for that facility"]
["Information to be furnished for payments to a non-resident not being a company, or to a foreign company","Form 63AA",null,"Form 3CL","Report to be submitted by the prescribed authority to the Director General (Income-tax Exemptions) under section 35(2AB) of the Income-tax Act, 1961"]
["Information to be furnished to the income-tax authority under section 133B of the Income-tax Act, 1961","Form 45D",null,"Form 3CLA","Report from an accountant to be furnished under sub-section (2AB) of section 35 of the Act relating to in-house scientific research and development facility"]
["Information to be provided under sub-section (5) of section 90 or sub-section (5) of section 90A of the Income-tax Act, 1961","Form 10F",null,"Form 3CM","Order of approval of in-house research and development facility under section 35(2AB) of the Income-tax Act, 1961"]
["Intimation by a constituent entity, resident in India, of an international group, the parent entity of which is not resident in India, for the purposes of sub-section (1) of section 286 of the Income-tax Act, 1961","Form 3CEAC",null,"Form 3CN","Application for notification of affordable housing project as specified business under section 35AD"]
["Intimation by a designated constituent entity, resident in India, of an international group, for the purposes of sub-section (4) of section 92D of the Income-tax Act, 1961","Form 3CEAB",null,"Form 3CO","Application form for approval under sub-section (1) of section 35CCC of the Income-tax Act, 1961"]
["Intimation on behalf of the international group for the purposes of the proviso to sub-section (4) of section 286 of the Income-tax Act, 1961","Form 3CEAE",null,"Form 3CP","Form for notification of agricultural extension project under sub-section (1) of section 35CCC of the Income-tax Act, 1961"]
["Intimation to the Assessing Officer of having made an application to the Settlement Commission","Form 34BA",null,"Form 3CQ","Application form for approval under sub-section (1) of section 35CCD of the Income-tax Act, 1961"]
["Intimation to the Assessing Officer under section 210(5) regarding the notice of demand under section 156 of the Income-tax Act, 1961 for payment of advance tax under section 210(3)/210(4) of the Act","Form 28A",null,"Form 3CR","Form for notification of skill development project under sub-section (1) of section 35CCD of the Income-tax Act, 1961"]
["Monthly statement to be furnished by a recognised association in respect of transactions in which client codes have been modified after registering in the system for the month of .....","Form 3BC",null,"Form 3CS","Application for notification of a semiconductor wafer fabrication manufacturing unit as specified business under section 35AD"]
["Monthly statement to be furnished by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of ……………","Form 3BB",null,"Form 3CT","Income attributable to assets located in India under section 9 of the Income-tax Act, 1961"]
["NAYA SARAL - Income-tax return form for resident individual/Hindu undivided family not having income from business or profession or capital gains or agricultural income","Form 2E",null,"Form 4","Notice of commencement of planting/replanting tea bushes"]
["Notice of commencement of planting/replanting tea bushes","Form 4",null,"Form 40","Notice of demand under section 156 of the Income-tax Act, 1961 for payment of advance tax under sub-section (3) or sub-section (4) of section 210"]
["Notice of demand under section 156 of the Income-tax Act, 1961","Form 7",null,"Form 40A","Form of nomination"]
["Notice of demand under section 156 of the Income-tax Act, 1961 for payment of advance tax under sub-section (3) or sub-section (4) of section 210","Form 28",null,"Form 40B","Form for modifying nomination"]
["Notice of demand under section 156 of the Income-tax Act, 1961 for payment of advance tax under sub-section (3) or sub-section (4) of section 210","Form 40",null,"Form 40C","Application for recognition of a recognisied provident fund"]
["Order of approval of in-house research and development facility under section 35(2AB) of the Income-tax Act, 1961","Form 3CM",null,"Form 41","Form for maintaining accounts of subscribers to a recognised provident fund"]
["Order of approval of scientific research programme under section 35(2AA) of the Income-tax Act, 1961","Form 3CH",null,"Form 42","Appeal against refusal to recognise or withdrawal of recognition from a provident fund"]
["Particulars to be furnished by the Contractor under the third proviso to clause (i) of sub-section (3) of section 194C for the Financial Year…..(Assessment Year)","Form 15J",null,"Form 43","Appeal against refusal to approve or withdrawal of approval from a superannuation fund"]
["Particulars to be furnished under clause (b) of sub-section (1B) of section 10A of the Income-tax Act, 1961","Form 56FF",null,"Form 44","Appeal against refusal to approve or withdrawal of approval from a gratuity fund"]
["Quarterly return for the quarter ended June/September/December/March (tick whichever applicable) of the Financial Year in respect of payment of interest to residents without deduction of tax under section 206A","Form 26QA",null,"Form 45","Warrant of authorisation under section 132 of the Income -tax Act, 1961, and rule 112(1) of the Income -tax Rules, 1962"]
["Quarterly return under section 206A for the quarter ended June/Sep./Dec./March","Form 26QAA",null,"Form 45A","Warrant of authorisation under the proviso to sub-section (1) of section 132 of the Income-tax Act, 1961"]
["Quarterly statement of deduction of tax under sub-section (3) of section 200 of I.T. Act, 1961 in respect of payments other than Salary made to non-residents for the quarter ended June/September/December/March","Form 27Q",null,"Form 45B","Warrant of authorisation under sub-section (1A) of section 132 of the Income-tax Act, 1961"]
["Quarterly statement of deduction of tax under sub-section (3) of section 200 of the Income-tax Act, 1961 in respect of payments other than Salary for the quarter ended June/September/December/March…………","Form 26Q",null,"Form 45C","Warrant of authorisation under sub-section (1) of section 132A of the Income-tax Act, 1961"]
["Quarterly statement of deduction of tax under sub-section (3) of section 200 of the Income-tax Act, 1961 in respect of salary for the quarter ended June/September/December/March……","Form 24Q",null,"Form 45D","Information to be furnished to the income-tax authority under section 133B of the Income-tax Act, 1961"]
["Quarterly statement of Tax Collection at Source under section 206C of Income-tax Act, 1961 for the quarter ended June/September/December/March……..","Form 27EQ",null,"Form 46","Application for information under clause (b) of sub-section (1) of section 138 of the Income-tax Act, 1961"]
["Quarterly statement to be furnished by an authorised dealer in respect of remittances made for the quarter of ………….. of ……… . (Financial Year)","Form 15CC",null,"Form 47","Form for furnishing information under clause (b) of sub-section (1) of section 138 of the Income-tax Act, 1961"]
["Receipt of payment for carrying out scientific research under section 35(2AA) of the Income-tax Act, 1961","Form 3CI",null,"Form 48","Form for intimating non-availability of information under clause (b) of sub-section (1) of section 138 of the Income-tax Act, 1961"]
["Reference application under section 256(1) of the Income- tax Act, 1961","Form 37",null,"Form 49","Refusal to supply information under clause (b) of sub-section (1) of section 138 of the Income-tax Act, 1961"]
["Refusal to supply information under clause (b) of sub-section (1) of section 138 of the Income-tax Act, 1961","Form 49",null,"Form 49A","Application for Allotment of Permanent Account Number [In the case of Indian Citizens/Indian Companies/Entities Incorporated in India/Unincorporated Entities Formed in India]"]
["Register of income-tax practitioners maintained by the Chief Commissioner or Commissioner of Income-tax..............","Form 38",null,"Form 49AA","Application for allotment of Permanent Account Number [Individuals not being a citizen of India/Entities Incorporated Outside India/Unincorporated Entities Formed Outside India]"]
["Report by a parent entity or an alternate reporting entity or any other constituent entity, resident in India, for the purposes of sub-section (2) or sub-section (4) of section 286 of the Income-tax Act, 1961","Form 3CEAD",null,"Form 49B","Form of application for allotment of Tax Deduction and Collection Account Number under section 203A of the Income-tax Act, 1961"]
["Report from an accountant to be furnished for purposes of section 9A relating to arm's length price in respect of the remuneration paid by an eligible investment fund to the fund manager","FORM No. 3CEJ",null,"Form 49C","Annual Statement under section 285 of the Income-tax Act, 1961"]
["Report from an accountant to be furnished under section 92E relating to international transaction(s)","Form 3CEB",null,"Form 49D","Information and documents to be furnished by an Indian concern under section 285A"]
["Report from an accountant to be furnished under sub-section (2AB) of section 35 of the Act relating to in-house scientific research and development facility","Form 3CLA",null,"Form 5","Certficate of Planting /replanting Tea bushes"]
["Report of accountant under section 80-IB(11C)","Form 10CCBD",null,"Form 52A","Statement to be furnished to the Assessing Officer under section 285B of the Income-tax Act, 1961, in respect of production of a cinematograph film"]
["Report of an accountant to be furnished by an assessee under sub-section (3) of section 50B of the Income -tax Act, 1961 relating to computation of capital gains in case of slump sale","Form 3CEA",null,"Form 54","Application under section 281A(2) for obtaining a certified copy of notice under section 281A(1)/281A(1A)/281A(1B), of the Income-tax Act, 1961"]
["Report to be furnished under sub-section (4) of section 92D of the Income-tax Act, 1961","Form 3CEAA",null,"Form 55","Application for approval of an association or institution for purposes of exemption under section 10(23), or continuance thereof for the year...."]
["Report to be submitted by a public sector company, local authority or an approved association or institution under clause (ii) of sub-section (5) of section 35AC of the Income-tax Act, 1961 to the National Committee on a notified eligible project or schem","Form 58D",null,"Form 56","Application for grant of exemption or continuance thereof under section 10(23C)(iv) and (v) for the year"]
["Report to be submitted by the prescribed authority to the Director General (Income-tax Exemptions) after approval of scientific research programme under section 35(2AA) of the Income-tax Act, 1961","Form 3CJ",null,"Form 56A","Application for approval of a Venture Capital Fund or a Venture Capital Company"]
["Report to be submitted by the prescribed authority to the Director General (Income-tax Exemptions) under section 35(2AB) of the Income-tax Act, 1961","Form 3CL",null,"Form 56AA","Application for approval of a Venture Capital Fund or a Venture Capital Company"]
["Report to be submitted under clause (ii) of sub-section (4) of section 35AC of the Income-tax Act, 1961 to the National Committee by an approved association or institution","Form 58C",null,"Form 56B","Condensed financial information income statement"]
["Report under section 10A of the Income-tax Act, 1961","Form 56F",null,"Form 56BA","Condensed financial information Income statement"]
["Report under Section 10B of the Income-tax Act, 1961","Form 56G",null,"Form 56C","Statement of assets and liabilities"]
["Report under section 10BA of the Income-tax Act, 1961","Form 56H",null,"Form 56CA","Statement of assets and liabilities"]
["Report under Section 115JB of the Income-tax Act, 1961 for computing the book profits of the company","Form 29B",null,"Form 56D","Application for grant of exemption or continuance thereof under section 10(23C)(vi) and (via) for the year . . . . ."]
["Report under section 115JC of the Income-tax Act, 1961 for computing adjusted total income and minimum alternate tax of the limited liability partnership","Form 29C",null,"Form 56E","Application for approval under section 10(23G) of an enterprise wholly engaged in the eligible business"]
["Report under section 32(1)(iia) of the Income-tax Act, 1961","Form 3AA",null,"Form 56F","Report under section 10A of the Income-tax Act, 1961"]
["Report under section 36(1)(xi) of the Income-tax Act,1961","Form 3BA",null,"Form 56FF","Particulars to be furnished under clause (b) of sub-section (1B) of section 10A of the Income-tax Act, 1961"]
["Report under section 80HHC(4)/80HHC(4A) of the Income-tax Act, 1961","Form 10CCAC",null,"Form 56G","Report under Section 10B of the Income-tax Act, 1961"]
["Report under section 80HHD of the Income-tax Act, 1961","Form 10CCAD",null,"Form 56H","Report under section 10BA of the Income-tax Act, 1961"]
["Report under section 80HHE(4)/80HHE(4A) of the Income-tax Act, 1961","Form 10CCAF",null,"Form 57","Certificate under section 222 or 223 of the Income-tax Act, 1961"]
["Report under section 80HHF(4) of the Income-tax Act, 1961","Form 10CCAI",null,"Form 58A","Certificate of expenditure by way of payment in respect of eligible projects or schemes notified under section 35AC"]
["Report under section 80JJAA of the Income-tax Act, 1961","Form 10DA",null,"Form 58B","Certificate of expenditure incurred directly by a company in respect of eligible projects or schemes notified under section 35AC"]
["Report under section 80LA(3) of the Income-tax Act, 1961","Form 10CCF",null,"Form 58C","Report to be submitted under clause (ii) of sub-section (4) of section 35AC of the Income-tax Act, 1961 to the National Committee by an approved association or institution"]
["Return of income for block assessment","Form 2B",null,"Form 58D","Report to be submitted by a public sector company, local authority or an approved association or institution under clause (ii) of sub-section (5) of section 35AC of the Income-tax Act, 1961 to the National Committee on a notified eligible project or schem"]
["Return of income for persons","Form 2C",null,"Form 59","Application for approval of issue of public companies under section 80C(2)(xix) or under section 88(2)(xvi) of the Income-tax Act"]
["Statement containing particulars of declaration received in Form No. 60","Form 61",null,"Form 59A","Application for approval of mutual funds investing in the eligible issue of public companies under section 80C(2)(xx) or under section 88(2)(xvii) of the Income-tax Act"]
["Statement of agreement for transfer of immovable property to be furnished to the appropriate authority under section 269UC of the Income-tax Act, 1961","Form 37-I",null,"Form 5A","Statement of particulers for purposes of section 33A relating to (a) planting of tea bushes on land not planted at any time with tea bushes or on land which had been previously abandoned; (b) replanting of tea bushes in replacement of tea bushes that have"]
["Statement of assets and liabilities","Form 56C",null,"Form 5B","Application for notification of a zero coupon bond under clause (48) of section 2 of the IT Act, 1961"]
["Statement of assets and liabilities","Form 56CA",null,"Form 60","Form for declaration to be filed by an individual or a person (not being a company or firm) who does not have a permanent account number and who enters into any transaction specified in rule 114B"]
["Statement of income distributed by a business trust to be furnished under section 115UA of the Income-tax Act, 1961","Form 64A",null,"Form 61","Statement containing particulars of declaration received in Form No. 60"]
["Statement of income distributed by a business trust to be provided to the unit holder under section 115UA of the Income-tax Act, 1961","Form 64B",null,"Form 61A","Statement of Specified Financial Transactions under section 285BA(1) of the Income-tax Act, 1961"]
["Statement of income distributed by a securitisation trust to be provided to the investor under section 115TCA of the Income-tax Act, 1961","Form 64F",null,"FORM 61B (APPLICABLE FROM 7-8-2015 TO 31-12-2016)","Statement of Reportable Account under sub-section (1) section 285BA of the Income-Tax Act, 1961"]
["Statement of income distributed by an investment fund to be provided to the unit holder under section 115UB of the Income-tax Act, 1961","Form 64C",null,"Form 62","Certificate from the principal officer of the amalgamated company and duly verfied by an accountant regarding achievement of the prescribed level of production and continuance of such level of prduction in subsequent years"]
["Statement of income distributed by Venture Capital Company or a Venture Capital Fund to be furnished under section 115U of the Income-tax Act, 1961","Form 64",null,"Form 63","Statement to be furnished to the Assessing Officer designated under rule 12B of the Income-tax Rules, 1962, in respect of income distributed by the Unit Trust of India"]
["Statement of income from a country or specified territory outside India and Foreign Tax Credit","Form 67",null,"Form 63A","Statement to be furnished to the Assessing Officer designated under rule 12B of the Income-tax Rules, 1962, in respect of income distributed by a Mutual Fund"]
["Statement of income paid or credited by a securitisation trust to be furnished under section 115TCA of the Income-tax Act, 1961","Form 64E",null,"Form 63AA","Information to be furnished for payments to a non-resident not being a company, or to a foreign company"]
["Statement of income paid or credited by investment fund to be furnished under section 115UB of the Income-tax Act, 1961","Form 64D",null,"Form 64","Statement of income distributed by Venture Capital Company or a Venture Capital Fund to be furnished under section 115U of the Income-tax Act, 1961"]
["Statement of particulars required to be furnished under section 44AB of the Income-tax Act, 1961","Form 3CD",null,"Form 64A","Statement of income distributed by a business trust to be furnished under section 115UA of the Income-tax Act, 1961"]
["Statement of particulers for purposes of section 33A relating to (a) planting of tea bushes on land not planted at any time with tea bushes or on land which had been previously abandoned; (b) replanting of tea bushes in replacement of tea bushes that have","Form 5A",null,"Form 64B","Statement of income distributed by a business trust to be provided to the unit holder under section 115UA of the Income-tax Act, 1961"]
["Statement of Reportable Account under sub-section (1) section 285BA of the Income-Tax Act, 1961","FORM 61B (APPLICABLE FROM 7-8-2015 TO 31-12-2016)",null,"Form 64C","Statement of income distributed by an investment fund to be provided to the unit holder under section 115UB of the Income-tax Act, 1961"]
["Statement of Specified Financial Transactions under section 285BA(1) of the Income-tax Act, 1961","Form 61A",null,"Form 64D","Statement of income paid or credited by investment fund to be furnished under section 115UB of the Income-tax Act, 1961"]
["Statement of tax deducted at source from contributions repaid to employees in the case of an approved superannuation fund","Form 22",null,"Form 64E","Statement of income paid or credited by a securitisation trust to be furnished under section 115TCA of the Income-tax Act, 1961"]
["Statement showing particulars of claims by an employee for deduction of tax under section 192","Form 12BB",null,"Form 64F","Statement of income distributed by a securitisation trust to be provided to the investor under section 115TCA of the Income-tax Act, 1961"]
["Statement showing particulars of perquisites, other fringe benefits or amenities and profits in lieu of salary with value thereof","Form 12BA",null,"Form 65(New)","Application for exercising/renewing option for the tonnage tax scheme under sub-section (1) of section 115VP or sub-section (1) of section 115VR of the Income-tax Act, 1961"]
["Statement to be furnished to the Assessing Officer designated under rule 12B of the Income-tax Rules, 1962, in respect of income distributed by a Mutual Fund","Form 63A",null,"Form 66","Audit Report under clause (ii) of section 115VW of the Income-tax Act, 1961"]
["Statement to be furnished to the Assessing Officer designated under rule 12B of the Income-tax Rules, 1962, in respect of income distributed by the Unit Trust of India","Form 63",null,"Form 67","Statement of income from a country or specified territory outside India and Foreign Tax Credit"]
["Statement to be furnished to the Assessing Officer under section 285B of the Income-tax Act, 1961, in respect of production of a cinematograph film","Form 52A",null,"Form 68","Form of application under section 270AA(2) of the Income-tax Act, 1961"]
["Statement to be furnished to the Assessing Officer/prescribed authority under sub-section (2) of section 11 of the Income-tax Act, 1961","Form 10",null,"Form 6B","Audit report under section 142(2A) of the Income-tax Act, 1961"]
["Statement to be furnished to the registering officer under section 269P(1) of the Income-tax Act, 1961 along with the instrument of transfer","Form 37G",null,"Form 7","Notice of demand under section 156 of the Income-tax Act, 1961"]
["Statement to be registered with the comptetent authority under section 269AB(2) of the Income-tax Act, 1961","Form 37EE",null,"Form 8","Income from the manufacture of tea"]
["TDS/TCS Book Adjustment Statement","Form 24G",null,"Form 9","Application for grant of approval or continuance thereof to a fund under section 10(23AAA) of the Income-tax Act, 1961"]
["Warrant of authorisation under section 132 of the Income -tax Act, 1961, and rule 112(1) of the Income -tax Rules, 1962","Form 45",null,"Form 9A","Application for exercise of option under clause (2) of the Explanation to sub-section (1) of section 11 of the Income-tax Act, 1961"]
["Warrant of authorisation under sub-section (1) of section 132A of the Income-tax Act, 1961","Form 45C",null,"Form No. 3CEFB","Application for Opting for Safe Harbour in respect of Specified Domestic Transactions"]
["Warrant of authorisation under sub-section (1A) of section 132 of the Income-tax Act, 1961","Form 45B",null,"FORM No. 3CEJ","Report from an accountant to be furnished for purposes of section 9A relating to arm's length price in respect of the remuneration paid by an eligible investment fund to the fund manager"]
["Warrant of authorisation under the proviso to sub-section (1) of section 132 of the Income-tax Act, 1961","Form 45A",null,"FORM NO.61A (FOR FINANCIAL YEAR 2014-15)","Annual information return or statement of financial transaction under section 285BA of the Income-tax Act, 1961"]

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[null,"Various Deduction/Penalties/    F.Y. (2020-21)",null,"Home"]
[]
[null,"(A) Deduction_Against_Salaries__F.Y._2020_21"]
[]
[null,"(B) Deduction_Against_Income_from_house_properties__F.Y._2020_21"]
[]
[null,"(C ) Deduction_Against__profits_and_gains_of_business_or_profession___F.Y._2020_21"]
[]
[null,"(D) Deduction_Against_Against__capital_gains___F.Y._2020_21"]
[]
[null,"(E) Deduction_Against__income_from_other_sources____F.Y._2020_21"]
[]
[null,"(F) Deduction  For certain payments (F.Y. 2020-21)"]
[]
[null,"(G) Deduction__For_certain_receipts___F.Y._2020_21"]
[]
[null,"(H) Deduction__For_Rebates___F.Y._2020_21"]
[]
["A","Deduction Against Salaries (F.Y. 2020-21)"]
["Section","Nature of deduction Against 'salaries'","Who can claim","Key points (if any)"]
["16(ia)","Standard Deduction","Individual – Salaried Employee"," [Rs. 50,000 or the amount of salary, whichever is lower]"]
["16(ii)","Entertainment allowance","Government employees"," [actual or at the rate of 1/5th of salary, whichever is less] [limited to Rs. 5,000]"]
["16(iii)","Employment tax","Salaried assessees"]
["B","Deduction Against Income from house properties (F.Y. 2020-21)"]
["Section","Nature of deduction Against 'income from house properties'","Who can claim","Key points (if any)"]
["23(1), first proviso","Taxes levied by local authority and borne by owner if paid in relevant previous year","All assessees"]
["24(a)","Standard deduction ","All assessees","[30% of the annual value (gross annual value less municipal taxes)]"]
["24(b)","Interest on borrowed capital","All assessees"," (Rs. 30,000/Rs. 2,00,000, subject to specified conditions)"]
["25A","Standard deduction of 30 per cent of arrears of rent or unrealised rent received","All assessees"]
["C","Deduction Against 'profits and gains of business or profession' (F.Y. 2020-21)"]
["C-1","A. Deductible items"]
["Section","Nature of deduction Against 'profits and gains of business or profession'","Who can claim","Key points (if any)"]
[30,"Rent, rates, taxes, repairs (excluding capital expenditure) and insurance for premises","All assessees"]
[31,"Repairs (excluding capital expenditure) and insurance of machinery, plant and furniture","All assessees"]
["32(1)(i)","Depreciation in respect of following assets(see key points) shall be allowed at prescribed percentage on actual cost of an asset (i.e., Straight Line Method):","Taxpayers engaged in business of generation or generation and distribution of power have the option to claim depreciation on written down value basis also","(i) Tangible Assets (buildings, machinery, plant or furniture);\n(ii).Intangible Assets (know-how, patents, copyrights, trademarks, licenses, franchises, or any other business or commercial rights of similar nature).\nHowever, if asset is acquired and put to use for less than 180 days during the previous year, the deduction shall be restricted to 50% of depreciation computed above."]
["32(1)(ii)","Depreciation in respect of following assets shall be allowed at prescribed percentage on written down value of each block of asset (as per WDV method):","All assessees engaged in business or profession"]
["32(1)(iia)","Additional depreciation shall be allowed at 20% of actual cost of new plant and machinery [other than ships, aircraft, office appliances, second hand plant or machinery, etc.] (Subject to certain conditions).","All taxpayers engaged in: \na) manufacture or production of any article or thing; or\n b) generation, transmission or distribution of power (if taxpayer is not claiming depreciation on straight line basis ).","However, if an asset is acquired and put to use for less than 180 days during the previous year, 50% of additional depreciation shall be allowed in year of acquisition and balance 50% would be allowed in the next year."]
["32AC","Investment allowance shall be allowed at 15% of actual cost of new asset acquired and installed by a company engaged in business or manufacturing or production of any article or thing (Subject to certain conditions)","Company engaged in business of manufacturing or production of any article or thing.","Deduction shall be available if actual cost of new plant and machinery acquired and installed by the company during the previous year exceeds Rs. 25/100 Crores, as the case may be"]
["32AD","Investment allowance shall be allowed at 15% of actual cost of investment made in new plant and machinery ","All taxpayers who acquire new plant and machinery for purpose of setting-up manufacturing unit in notified backward areas in the State of Andhra Pradesh, Bihar, Telangana or West Bengal","(other than ships, aircraft, vehicle, office appliances, second hand plant or machinery, etc.) if manufacturing unit is set-up in notified backward area in the State of Andhra Pradesh, Bihar, Telangana or West Bengal (subject to certain conditions)."]
["33A","Development allowance - 50 per cent of actual cost of planting (subject to certain conditions and limits) (planting should have been completed before 1-4-1990)","Assessee engaged in business of growing and manufacturing tea in India"]
["33AB","Tea/Coffee/Rubber Development Account - Amount deposited in account with National Bank (Special Account) or in Deposit Account of Tea Board, Coffee Board or Rubber Board ","Assessees engaged in business of growing and manufacturing tea/Coffee/Rubber in India","in accordance with approved scheme or 40% of profits of business, whichever is less (subject to certain conditions)"]
["33ABA","Amount deposited in Special Account with SBI/Site Restoration Account or 20 per cent of profits, whichever is less (subject to certain conditions)","Assessee carrying on business of prospecting for, or extraction or production of, petroleum or natural gas or both in India"]
["35(1)(i)","Revenue expenditure on scientific research pertaining to business of assessee is allowed as deduction (Subject to certain conditions).","All assessee","Expenditure on scientific research incurred within 3 years before commencement of business (in the nature of purchase of materials and salary of employees other than perquisite) is allowed as deduction in the year of commencement of business to the extent certified by prescribed authority."]
["35(1)(ii)","175% of contribution made to approved research association, university, college or other institution to be used for scientific research shall be allowed as deduction (Subject to certain conditions)","All assessee","150% of sum paid to such association, university, college or other institution is allowed as deduction (applicable from AY 2018-19)"]
["35(1)(iia)","125% of contribution made to an approved company registered in India to be used for the purpose of scientific research is allowed as deduction (Subject to certain conditions)","All assessee","Entire sum paid to the company is allowed as deduction (applicable from AY 2018-19)"]
["35(1)(iii)","125% of contribution made to approved research association, university, college or other institution with objects of undertaking statistical research or research in social sciences shall be allowed as deduction (Subject to certain conditions)","All assessee","Entire sum paid to such association, university, college or other institution is allowed as deduction (applicable from AY 2018-19)"]
["35(1)(iv) read with 35(2)","Capital expenditure incurred during the year on scientific research relating to the business carried on by the assessee is allowed as deduction (Subject to certain conditions)","All assessee","Capital expenditure incurred within 3 years before commencement of business is allowed as deduction in the year of commencement of business."]
["35(2AA)","200% of payment made to a National Laboratory or University or an Indian Institute of Technology or a specified person is allowed as deduction (Subject to certain conditions).","All assessee","150% of payment is allowed as deduction (applicable from AY 2018-19)"]
["35(2AB)","200% of any expenditure incurred by a company on scientific research (including capital expenditure other than on land and building) on in-house scientific research and development facilities ","Company engaged in business of bio-technology or in any business of manufacturing or production of eligible articles or things","*as approved by the prescribed authorities shall be allowed as deduction (Subject to certain conditions).*150% of expenditure so incurred shall be allowed as deduction (applicable from AY 2018-19)"]
["35A","Expenditure incurred before 1-4-1998 on acquisition of patent rights or copyrights","All assessees"," [equal to appropriate fraction of expenditure on acquisition to be deducted in fourteen equal annual instalments beginning with previous year in which such expenditure has been incurred] (subject to certain conditions)"]
["35AB","Lump sum payment made in any previous year relevant to assessment year commencing on or before 1-4-1998, for acquisition of technical know-how","All assessees"," [consideration for acquisition to be deducted in six equal annual instalments (3 equal annual instalments where know-how is developed in certain laboratories, universities and institutions)] (subject to certain conditions)"]
["35ABA","Capital expenditure incurred and actually paid for acquiring any right to use spectrum for telecommunication services shall be allowed as deduction over the useful life of the spectrum in equal instalments","All Assessee engaged in telecommunication services"]
["35ABB","Expe nditure incurred for obtaining licence to operate telecommunication services either before commencement of such business or thereafter at any time during any previous year","All assessees"]
["35AC","Expenditure by way of payment of any sum to a public sector company/local authority/approved association or institution for carrying out any eligible scheme or project (subject to certain conditions)","All assessees","Deduction under this section is available only A.Y. 2017-2018"]
["35CCA","Payment to associations/institutions for carrying out rural development programmes (subject to certain conditions)","All assessees"]
["35CCB","Expenditure incurred before 1-4-2002 by way of payment to approved associations/institutions for carrying out approved programmes of conservation of natural resources or afforestation (subject to certain conditions)","All assessees"]
["35CCC","One and a half times of expenditure on notified agricultural extension project (subject to certain conditions)","All assessees"]
["35CCD","One and a half times of expenditure on notified skill development project (subject to certain conditions)","A company","Note: From the Assessment Year 2021-22, the deduction shall be restricted to 100% of the expenditure incurred."]
["35D","Amortisation of certain preliminary expenses [deductible in 5 equal annual instalments] (subject to certain conditions)","Indian companies and resident non-corporate assessees"]
["35DD","Amortisation of expenditure incurred after 31-3-1999 in case of amalgamation or demerger in the hands of an Indian company (one-fifth of such expenditure for 5 successive previous years) (subject to certain conditions)","Indian Company"]
["35DDA","Amortisation of expenditure incurred under voluntary retirement scheme in 5 equal annual instalments starting with the year when the expenditure is incurred","All assessees"]
["35E","Expenditure on prospecting, etc., for certain minerals [deductible in ten equal annual instalments] (subject to certain conditions)","Indian companies and resident non-corporate assessees engaged in prospecting, etc., for minerals"]
["36(1)(i)","Insurance premium covering risk of damage or destruction of stocks/stores","All assessees"]
["36(1)(ia)","Insurance premium covering life of cattle owned by a member of co-operative society engaged in supplying milk to federal milk co-operative society","Federal milk co-operative societies"]
["36(1)(ib)","Medical insurance premium paid by any mode other than cash, to insure employee's health under (a) scheme framed by GIC of India and approved by Central Government; or (b) scheme framed by any other insurer and approved by IRDA","All assessees as employers"]
["36(1)(ii)","Bonus or commission paid to employees","All assessees"]
["36(1)(iii)","Interest on borrowed capital2","All assessees"]
["36(1)(iiia)","Pro rata amount of discount on a zero coupon bond based on life of such bond and calculated in prescribed manner","All assessees"]
["36(1)(iv)","Contributions to recognised provident fund and approved superannuation fund [subject to certain limits and conditions]","All assessees as employers"]
["36(1)(iva)","Any sum paid by assessee-employer by way of contribution towards a pension scheme, as referred to in section 80CCD, on account of an employee to the extent it does not exceed 10 per cent of the employee's salary in the previous year.","All assessees as emloyers"]
["36(1)(ix)","Expenditure for promoting family planning amongst employees (deductible in 5 equal annual instalments in case of capital expenditure)","Companies"]
["36(1)(v)","Contributions to approved gratuity fund [subject to certain limits and conditions]","All assessees as employers"]
["36(1)(va)","Contributions to any provident fund or superannuation fund or any fund set up under Employees' State Insurance Act, 1948 or any other fund for welfare of such employees","All assessees as employers"," received from employees if the same are credited to the employee's account in relevant fund or funds before due date"]
["36(1)(vi)","Allowance in respect of animals which have died or become permanently useless [subject to certain conditions]","All assessees"]
["36(1)(vii)","Bad debts which have been written off as irrecoverable [subject to limitation in the case of banks and financial institutions]","All assessees"]
["36(1)(viia)","Provision for bad and doubtful debts  up to 5 per cent (10% in case of Public Financial Institutions, State Financial Corporations and State Industrial Investment Corporations in any of the two consecutive assessment years 2003-04 and 2004-05 - ","Foreign banks/Public financial institutions/State financial corporations/State industrial investment corporations. Non-Banking Financial Company","subject to certain conditions) of total income before making any deduction under this clause and Chapter VI-A"]
["36(1)(viia)","Provision for bad and doubtful debts( up to 8.5 per cent of total income before making any deduction under this clause and Chapter VI-A, and up to 10 per cent of aggregate average advances made by its rural branches","Certain scheduled banks, non-scheduled banks (but other than foreign banks) and co-operative bank (other than primary agricultural credit society or primary co-operative agricultural and rural development bank)"]
["36(1)(viii)","Amounts transferred to special reserve [subject to certain conditions and maxi-mum of 20 per cent of profits derived from eligible business]","Specified entities, namely, financial corporations/financial corporation which is a public sector company/banking company/co-operative bank other than a primary agricultural credit society or a primary co-operative agricultural and rural development bank/housing finance company/any other financial corporation including a public company"]
["36(1)(xi)","Expenditure incurred wholly and exclusively by the assessee on or after the 1st April, 1999 but before the 1st April, 2000 in respect of a non-Y2K compliant system, ","All assessees","owned by the assessee and used for the purposes of his business or profession, so as to make such system Y2K compliant computer system"]
["36(1)(xii)","Any expenditure (not being in the nature of capital expenditure) incurred by a notified corporation or body corporate, ","Notified corporation or body corporate, by whatever name called, constituted or established by a Central, State or Provincial Act","by whatever name called, constituted or established by a Central, State or Provincial Act, for the objects and purposes authorised by the Act under which such corporation or body corporate was constituted or established"]
["36(1)(xiii)","Any banking cash transaction tax paid during the previous year on taxable banking transaction entered into by the assessee","All assessees"]
["36(1)(xiv)","Contribution to notified credit guarantee trust fund for small industries","Public financial institution"]
["36(1)(xv)","Securities Transaction Tax paid if corresponding income is included as income under the head 'Profits and gains of business or profession'","All assessees"]
["36(1)(xvi)","Amount equal to commodities transaction tax paid by an assessee in respect of taxable commodities transactions entered into in the course of his business during the previous year","All assessees"]
["36(1)(xvii)","Amount of expenditure incurred by a co-operative society for purchase of sugarcane shall be allowed as deduction to the extent of lower of following:","Co-operative society engaged in business of manufacturing sugar","a)Actual purchase price of sugarcane; or b)Price of sugarcane fixed or approved by the Government"]
["37(1)","Any other expenditure [not being personal or capital expenditure and expenditure mentioned in sections 30 to 36] laid out wholly and exclusively for purposes of business or profession5","All assessees"]
["C-2","B. Non-deductible items",null,null,null,null,null,"C-1","A. Deductible items",null,null,"C-1","A. Deductible items",null,null,"C-1"]
["Section","Nature of deduction Against 'profits and gains of business or profession'","Who can claim","Key points (if any)"]
["37(2B)","Advertisement in souvenir, brochure, tract, pamphlet, etc., of political party","All assessees"]
["40(a)(i)","Interest, royalty, fees for technical services or other chargeable sum payable outside India, or in India to a non-resident or foreign company, on which tax has not been paid/deducted during the previous year or in the subsequent year .\n","All assessees"," (1) Where in respect of any such sum, tax has been deducted in any subsequent year or, has been deducted in the previous year but paid in any subsequent year after the expiry of the time prescribed under sub-section (1) of section 200, such sum shall be allowed as a deduction in computing the income of the previous year in which such tax has been paid (2) However, where deductor has failed to deduct the tax and he is not deemed to be an assessee in default under first proviso to section 201(1), then it shall be deemed that the deductor has deducted and paid the tax on the date on which the payee has furnished his return of Income."]
["40(a)(ia)","Any interest, commission or brokerage, rent, royalty, fees for professional services or fees for technical services payable to a resident, or amounts payable to a contractor or sub-contractor, being resident, for carrying out any work\n::However, where deductor has failed to deduct the tax and he is not deemed to be an assessee in default under first proviso to section 201(1), then it shall be deemed that the deductor has deducted and paid the tax on the date on which the payee has furnished his return of Income.","All assessees"," (including supply of labour for carrying out any work)7, on which tax is deductible at source under Chapter XVII-B and such tax has not been deducted or, after deduction, has not been paid on or before the due date specified in sub-section (1) of section 139."]
["40(a)(ib)","Any sum paid or payable to a non-resident which is subject to a deduction of Equalisation levy would attract disallowance ","All assessees","if such sum was paid without deduction of such levy or if it was deducted but not deposited with the Central Government till the due date of filing of return."]
["40(a)(ii)","Rate or tax levied on the profits or gains of any business or profession","All assessees"]
["40(a)(iia)","Wealth-tax paid","All assessees"]
["40(a)(iib)","Amount paid by way of royalty, licence fee, service fee, privilege fee, service charge or any other fee or charge, by whatever name called, which is levied exclusively on, or any amount which is appropriated, ","State Govt. undertakings","whether directly or indirectly, from a State Government undertaking by the State Government"]
["40(a)(iii)","Salaries payable outside India, or in India to a non-resident, on which tax has not been paid/deducted at source","All assessees as employers"]
["40(a)(iv)","Payments to provident fund/other funds for employees' benefit for which no effective arrangements are made to secure that tax is deducted at source on payments made from such funds which are chargeable to tax as 'salaries'","All assessees as employers"]
["40(a)(v)","Tax actually paid by an employer referred to in section 10(10CC)","All assessees as employers"]
["40(b)","Interest, salary, bonus, commission or remuneration paid to partners (subject to certain conditions and limits)","Firms"]
["40(ba)","Interest, salary, bonus, commission or remuneration paid to members (subject to certain conditions and limits)","Association of persons or body of individuals (except a company or a co-operative society, society registered under Societies Registration Act, etc.)"]
["40A(2)","Expenditure involving payment to relative/director/partner/substantially interested person, etc., which, in the opinion of the Assessing Officer, is excessive or unreasonable","All assessees"]
["40A(3)","100% of payments exceeding Rs. 10,000 (Rs. 35,000 in case of payment made for plying, hiring or leasing goods carriages) made to a person in a day otherwise than by account payee cheque/bank draft","All assessees"," (subject to certain conditions)"]
["40A(7)","Any provision for payment of gratuity to employees, other than a provision made for purposes of contribution to approved gratuity fund or for payment of gratuity that has become payable during the year ","All assessees as employers","(subject to specified conditions)"]
["40A(9)","Any sum paid for setting up or formation of, or as contribution to, any fund, trust, company, AOP, BOI, Society or other institution, other than recognised provident fund/approved superannuation fund/pension scheme ","All assessees as employers","referred to in section 80CCD/approved gratuity fund"]
["40(A)(13)","No deduction shall be allowed in respect of marked to market loss or other unexpected loss except as allowable under section 36(1)(xviii)","All assessee"]
["C-3","C. Other deductible items",null,null,null,null,null,"C-1","A. Deductible items",null,null,"C-1","A. Deductible items",null,null,"C-1"]
["Section","Nature of deduction Against 'profits and gains of business or profession'","Who can claim","Key points (if any)"]
["42(1)","In case of mineral oil concerns allowances specified in agreement entered into by Central Government with any person (subject to certain conditions and terms of agreement)","Assessees engaged in prospecting for or extraction or production of mineral oils"]
["42(2)","In case of mineral oil concerns expenditure incurred remaining unallowed as reduced by proceeds of transfer","Assessee whose business consists of prospecting for or extraction or production of petroleum and natural gas and who transfers any interest in such business"]
["43B","Any sum which is actually paid, ","All assessees","relating to (i) tax/duty/cess/fee levied under any law, (ii) contribution to provident fund/superannuation fund/gratuity fund/any fund for employees' welfare, (iii) bonus/commission to employees, (iv) interest on loan/borrowing from any public financial institution, State Financial Corporation or State Industrial Investment Corporation/interest payments to scheduled banks/Co-operative banks (other than a primary agricultural and development bank)/primary co-operative agricultural and rural development bank on loans or advances, and (v) sum payable by employers by way of leave encashment to employees. (vi) sum payable to the Indian Railways for the use of railway assets. Deduction will not be allowed in year in which liability to pay is incurred unless actual payment is made in that year or before the due date of furnishing of return of income for that year"]
["44A","Expenditure in excess of subscription, etc., received from members (subject to certain conditions and limits)","Trade, professional or similar association"]
["44C","Head office expenditure (subject to certain conditions and limits)","Non-resident"]
["D","Deduction Against Against 'capital gains' (F.Y. 2020-21)"]
["Section","Nature of deduction Against 'capital gains'","Who can claim","Key points (if any)"]
["48(i)","Expenditure incurred wholly and exclusively in connection with transfer of capital asset","All assessees"]
["48(ii)","Cost of acquisition of capital asset and of any improvement thereto (indexed cost of acquisition and indexed cost of improvement, in case of long-term capital assets)","All assessees"]
[54,"Long-term capital gains on sale of residential house and land appurtenant thereto invested in purchase/construction of another residential house8 (subject to certain conditions and limits)","Individual/HUF"]
["54B","Capital gains on transfer of land used for agricultural purposes, by an individual or his parents or a HUF, invested in other land for agricultural purposes (subject to certain conditions and limits)","Individual/HUF"]
["54D","Capital gains on compulsory acquisition of land or building forming part of an industrial undertaking invested in purchase/construction of other land/building for shifting/re-establishing said undertaking or setting up new industrial undertaking","Any assessee"," (subject to certain conditions and limits)"]
["54EA","Net consideration on transfer of long-term capital asset made before 1-4-2000 invested in specified bonds, debentures, shares of a public comp-any or units of notified mutual funds (subject to certain conditions and limits)","Any assessee"]
["54EB","Long-term capital gains on transfer of any long-term capital asset made be-fore 1-4-2000 invested in specified long-term assets (subject to certain conditions and limits)","Any assessee"]
["54EC","Long-term capital gains invested in long-term specified asset (bond redeemable after 3 years)","Any assessee"," (maximum investment in a financial year is Rs. 50 lakhs)9 issued by National Highways Authority of India; or by the Rural Electrification Corporation Limited (subject to certain conditions and limits)"]
["54ED","Long-term capital gains on transfer before 1-4-2006 of certain listed securities or units invested in equity shares forming part of an eligible issue of capital (subject to certain conditions and limits)","Any assessee"]
["54EE","Long-term capital gain invested in long-term specified assets being units of such fund as may be notified by Central Government to finance start-ups","All assesses"]
["54F","Net consideration on transfer of long-term capital asset other than residential house invested in residential house10 (subject to certain conditions and limits)","Individual/HUF"]
["54G","Capital gain on transfer of machinery, plant, land or building used for the purposes of the business of an industrial undertaking situate in an urban area","Any assessee"," (transfer being effected for shifting the undertaking to a non-urban area) invested in new machinery, plant, building or land, in the said non-urban area, expenses on shifting, etc. (subject to certain conditions and limits)"]
["54GA","Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area to any Special Economic Zone (subject to certain conditions and limits)","All assessees"]
["54GB","Exemption in respect of capital gain arising from the transfer of a long-term capital asset, being a residential property","Individual/HUF"," (a house or a plot of land), owned by the eligible assessee, and such assessee before the due date of furnishing of return of income under sub-section (1) of section 139 utilises the net consideration for subscription in the equity shares of an eligible company and such company has, within one year from the date of subscription in equity shares by the assessee, utilised this amount for purchase of specified new asset (subject to certain conditions and limits)."]
["E","Deduction Against 'income from other sources'' (F.Y. 2020-21)"]
["Section","Nature of deduction Against 'income from other sources'","Who can claim","Key points (if any)"]
["E-1","Deductible items"]
["57(i)","Any reasonable sum paid by way of commission or remuneration for purpose of realising dividend (other than dividends referred to in section 115-O)","All assessees"]
["57(i)","Any reasonable sum paid by way of commission or remuneration for the purpose of realising interest on securities","All assessees"]
["57(ia)","Contributions to any provident fund or superannuation fund or any fund set up under Employees' State Insurance Act, 1948 or any other fund for welfare of employees, ","All assessees","if the same are credited to employees' accounts in relevant funds before due date"]
["57(ii)","Repairs, insurance, and depreciation of building, plant and machinery and furniture","Assessees engaged in business of letting out of machinery, plant and furniture and buildings on hire"]
["57(iia)","In case of family pension, 331/3 per cent of such pension or Rs. 15,000, whichever is less","Assessees in receipt of family pension on death of employee being member of assessee's family"]
["57(iii)","Any other expenditure (not being capital expenditure) expended wholly and exclusively for earning such income","All assessees"]
["57(iv)","In case of interest received on compensation or on enhanced compensation referred to in section 145A(2), a deduction of 50 per cent of such income (subject to certain conditions)","All assessees"]
["E-2","Non-deductible items"]
["58(1)(a)(i)","Personal expenses","All assessees"]
["58(1)(a)(ii)","Interest chargeable to tax which is payable outside India on which tax has not been paid or deducted at source","All assessees"]
["58(1)(a)(iii)","'Salaries' payable outside India on which no tax is paid or deducted at source","All assessees"]
["58(1A)","Disallowance due to TDS default","All assessees","(Covered by section 40(a)(ia) and 40(a)(iia))"]
["58(2)"," Expenditure of the nature specified in section 40A","All assessees"]
["58(4)","Expenditure in connection with winnings from lotteries, crossword puzzles, races, games, gambling or betting","All assessees"]
["F","Deduction  For certain payments (F.Y. 2020-21)"]
["Section","Nature of deduction ","Who can claim","Key points (if any)"]
["80C","Investment in certain items (See view Deduction List for 80C)","Individual/HUF","The maximum tax exemption limit under Section 80C has been retained as Rs 1.5 Lakh only. ","View List and condition"]
["80CCC","Contributions to certain pension funds of LIC or any other insurer (up to Rs. 1,50,000) (subject to certain conditions)","Individual"]
["80CCD","Contribution to pension scheme notified by Central Government up to 10% of salary (subject to certain conditions and limits)","Individual","Contribution made by employer shall also be allowed as deduction under section 80CCD(2) while computing total income of the employee. However, amount of deduction could not exceed *10% of salary of the employee\n *[Here 14% for central govtt employee]"]
["80CCF","Amount up to Rs. 20,000, paid or deposited, during the previous years relevant to assessment year 2011-12 or 2012-13, as subscription to notified long-term infrastructure bonds","Individual/HUF"]
["80D","Amount paid (in any mode other than cash) by an individual or HUF to LIC or other insurer to effect or keep in force an insurance on the health of specified person. An individual can also make payment to the Central Government health scheme and/or on account of preventive health check-up (subject to limit)","Individual/HUF (Deduction for preventive health check-up shall not exceed in aggregate Rs. 5,000.","  *(  specified person means:  -   In case of Individual - self, spouse, dependent children or parents,  -   In case of HUF - Any member thereof**Aggregate amount of deduction cannot exceed Rs.100,000 in any case  for Individual and Rs.50,000 in any case. for HUF"]
["80DD","Deduction of Rs. 75,000 (Rs. 1,25,000 in case of severe disability) ,","Resident Individual/HUF","where (a) any expenditure has been incurred for the medical treatment (including nursing), training and rehabilitation of a dependant, being a person with disability [as defined under Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995] , or (b) any amount is paid or deposited under an approved scheme framed in this behalf by the LIC or any other insurer or the Administrator or the specified company for the maintenance of a dependent, being a person with disability (subject to certain conditions)"]
["80DDB","Expenses actually paid for medical treatment of specified diseases and ailments subject to certain conditions","Resident Individual/HUF"," Maximum deduction is Rs. 40,000 (Rs. 1,00,000 where expenditure is incurred for a senior citizen [w.e.f assessment year 2019-20])\n With effect from assessment year 2016-17, the taxpayer shall be required to obtain a prescription from a specialist doctor (not necessarily from a doctor working in a Government hospital) for availing this deduction."]
["80E","Amount paid out of income chargeable to tax by way of payment of interest on loan taken from financial institution/approved charitable institution for pursuing higher education (subject to certain conditions) ","Individual","(maximum period : 8 years)"]
["80EE","Interest payable on loan taken by an individual from any financial institution for the purpose of acquisition of a residential house property subject to certain condition. ","Individual","(Maximum deduction 50,000)"]
["80EEA","Interest payable on loan taken by an individual, who is not eligible to claim deduction under section 80EE, from any financial institution for the purpose of acquisition of a residential house property subject to certain condition. (Maximum deduction 1,50,000)","Individual"]
["80EEB","Interest payable on loan taken by an individual from any financial institution for the purpose of purchase of an electric vehicle subject to certain condition. (Maximum deduction 1,50,000)","Individual"]
["80G","Donations to certain approved funds, trusts, charitable institutions/donations for renovation or repairs of notified temples, etc. [amount of deduction is 50 per cent of net qualifying amount]. 100 per cent of qualifying donations to National Defence Fund, Prime Minister's National Relief Fund, Prime Minister's Armenia Earthquake Relief Fund, Africa (Public Contributions - India) Fund, National Children's Fund (from 1-4-2014), exclusively for providing relief to victims of earthquake in Gujarat, National Trust for Welfare of Persons with Autism, Cerebral palsy, Mental retardation and Multiple Disabilities, and sums paid between 26-1-2001 and 30-9-2001 to any eligible trust, institution or fund for providing relief to Gujarat earthquake victims21, the Swachh Bharat Kosh and the Clean Ganga Fund (from assessment year 2015-16) and National Fund for Control of Drug Abuse (from assessment year 2016-17) [subject to certain conditions and limits]22","All assessees","Government or approved association for promoting family planning, universities and approved educational institutions of national eminence, National Foundation for Communal Harmony, Chief Minister's Earthquake Relief Fund (Maharashtra), Zila Saksharta Samitis, National or State Blood Transfusion Council, Fund set up by State Government to provide medical relief to the poor, Army Central Welfare Fund, Indian Naval Benevolent Fund and Air Force Central Welfare Fund, Andhra Pradesh Chief Minister's Cyclone Relief Fund, National Illness Assistance Fund, Chief Minister's Relief Fund or the Lt. Governor's Relief Fund in respect of any State or Union Territory, National Sports Fund, National Cultural Fund, Fund for Technology Development and Application, Indian Olympic Association, etc.20, fund set up by State Government of Gujarat "]
["80GG","Rent paid in excess of 10% of total income for furnished/unfurnished resi-dential accommodation (subject to maximum of Rs. 5,000 p.m. or 25% of total income, whichever is less) (subject to certain conditions)","Individuals not receiving any house rent allowance"]
["80GGA","Certain donations for scientific, social or statistical research or rural development programme or for carrying out an eligible project or scheme or National Urban Poverty Eradication Fund (subject to certain conditions)","All assessees not having any income chargeable under the head 'Profits and gains of business or profession'"]
["80GGB","Sum contributed to any political party/electoral trust24","Indian company","With effect from 1-4-2014 deduction will not be allowed if sum is contributed in cash."]
["80GGC","Sum contributed to any political party/electoral trust24 For certain incomes","All assessees, other than local authority and artificial juridical person wholly or partly funded by Government","With effect from 1-4-2014 deduction will not be allowed if sum is contributed in cash."]
["G","Deduction  For certain receipts  (F.Y. 2020-21)"]
["Section","Nature of deduction ","Who can claim","Key points (if any)"]
["80-IA","Profits and gains from industrial undertakings engaged in infrastructure facility, telecommunication services, industrial park, development of Special Economic Zone, power undertakings, etc. (subject to certain conditions and limits)","All assessees","No deduction under this section shall be available to an enterprise which starts the development or operation and maintenance of the infrastructure facility on or after the 1st day of April, 2017."]
["80-IAB","Profits and gains derived by undertaking/enterprise from business of developing a Special Economic Zone notified on or after 1-4-2005 (subject to certain conditions and limits)","Assessee being Developer of SEZ","No deduction under this section shall be available to an assessee, being a developer, where the development of Special Economic Zone begins on or after the 1st day of April, 2017."]
["80-IAC","Profit and gains derived by an eligible start-up from specified business on or after 1-4-2017(subject to certain conditions)","Company and LLP"]
["80-IB","Profits and gains from industrial undertakings, cold storage plant, hotel, scientific research & development, mineral oil concern, housing projects, cold chain facility, multiplex theatres, convention centres, ships, etc. (subject to certain conditions and limits)","All assessees","No deduction shall be available to an enterprise which commence the business activity on or after 1-4-2017."]
["80-IBA","Profits and gains derived by assessee from the business of developing and building affordable housing projects. (subject to certain conditions)","All assessees"]
["80-IC","Profits and gains derived by an undertaking or an enterprise in special category States (Himachal Pradesh, Uttaranchal, Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland and Tripura) (subject to certain limits, time limits and conditions),","All assessees","(a) which has begun or begins to manufacture or produce any article or thing, not being any article or thing specified in the Thirteenth Schedule, or which manufactures or produces any article or thing, not being any article or thing specified in the Thirteenth Schedule and undertakes substantial expansion during the specified period.\n(b) which has begun or begins to manufacture or produce any article or thing specified in the Fourteenth Schedule or commences any operation specified in that Schedule, or which manufactures or produces any article or thing, specified in the Fourteenth Schedule or commences any operation specified in that Schedule and undertakes substantial expansion during the specified period"]
["80-ID","Profits and gains from business of hotels and convention centres in specified areas (subject to certain conditions).","All assessees"]
["80-IE","Deduction in respect of certain undertakings in North Eastern States.","All assessees"]
["80JJA","Entire income from business of collecting and processing or treating of bio-degradable waste for generating power, or producing bio-fertilizers, bio-pesticides or other biological agents or for producing bio-gas, making pellets or briquettes for fuel or organic manure","All assessees"," (for 5 consecutive assessment years)"]
["80JJAA","Deduction of 30% of additional employee cost in respect of employment of new employees.","Assessee to whom section 44AB applies","Additional employee cost means total emoluments paid or payable to additional employees employed during the previous year.Deduction shall be allowed for first three Assessment Years including the Assessment Year relevant to previous year in which such employment is provided.(Subject to certain other condition)"]
["80LA","Certain incomes of Scheduled banks/banks incorporated outside India having Offshore Banking Units in a Special Economic Zone/Units of International Financial Services Centre (subject to certain conditions and limits)","Scheduled Banks/banks incorporated outside India/Units of International Financial Services Centre"]
["80M","Inter-corporate dividend shall be allowed to be reduced from total income of company receiving the dividend if same is further distributed to shareholders one month prior to the due date of filing of return.","Domestic Company"]
["80P","Specified incomes [subject to varying limits specified in sub-section (2)]","Co-operative societies"]
["80QQB","Royalty income of author of certain specified category of books (up to Rs. 3,00,000) (subject to certain conditions)","Resident Individual - Author"]
["80RRB","Royalty on patents up to Rs. 3,00,000 in the case of a resident individual who is a patentee and is in receipt of income by way of royalty in respect of a patent registered on or after 1-4-2003 (subject to certain conditions).","Resident individuals"]
["80TTA","Interest on deposits in savings bank accounts (up to Rs. 10,000 per year)","Individuals/HUFs (except Senior Citizen)"]
["80TTB","Interest on deposit in saving account or fixed deposit (upto Rs. 50,000 per year)","Senior citizen"]
["80U","Deduction of Rs. 75,000 to a resident individual who, at any time during the previous year, is certified by the medical authority to be a person with disability ","Resident individuals","[as defined under Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995] [w.e.f. assessment year 2005-06 including autism, cerebral palsy, and multiple disabilities as defined under National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation & Multiple Disabilities Act, 1999] [in the case of a person with severe disability, allowable deduction is Rs. 1,25,000] (subject to certain conditions)."]
["H","Deduction  For Rebates  (F.Y. 2020-21)"]
["Section","Nature of deduction ","Who can claim","Key points (if any)"]
["87A","Tax rebate in case of individual resident in India, whose total income does not exceed Rs. 5,00,000 quantum of rebate shall be an amount equal to hundred per cent of such income-tax or an amount of Rs. 12,500, whichever is less.","Individual"]
[]
[null,"Deduction List for 80C"]
[null," ■  Life insurance premium for policy :"]
[null,null," -    in case of individual, on life of assessee, assessee's spouse and any child of assessee"]
[null,null," -    in case of HUF, on life of any member of the HUF"]
[null," ■  Sum paid under a contract for a deferred annuity :"]
[null,null," -    in case of individual, on life of the individual, individual's spouse and any child of the individual (however,    contract should not contain an option to receive cash payment in lieu of annuity)"]
[null,null," -     in case of HUF, on life of any member of the HUF"]
[null," ■  Sum deducted from salary payable to Government servant for securing deferred annuity or making provision for his       wife/children [qualifying amount limited to 20% of salary]"]
[null," ■  Contributions by an individual made under Employees' Provident Fund Scheme"]
[null," ■  Contribution to Public Provident Fund Account in the name of:"]
[null,null," -    in case of individual, such individual or his spouse or any child of such individual"]
[null,null," -    in case of HUF, any member of HUF"]
[null," ■  Contribution by an employee to a recognised provident fund"]
[null," ■  Contribution by an employee to an approved superannuation fund"]
[null," ■  Subscription to any notified security or notified deposit scheme of the Central Government. For this purpose, Sukanya Samriddhi Account Scheme has been notified vide Notification No. 9/2015, dated 21.01.2015. Any sum deposited during the year in Sukanya Samriddhi Account by an individual would be eligible for deduction."]
[null," ■  Amount can be deposited by an individual or in the name of girl child of an individual or in the name of the girl child for whom such an individual is the legal guardian."]
[null," ■  Subscription to notified savings certificates [National Savings Certificates (VIII Issue)]"]
[null," ■  Contribution for participation in unit-linked Insurance Plan of UTI :"]
[null,null," -    in case of an individual, in the name of the individual, his spouse or any child of such individual"]
[null,null," -    in case of a HUF, in the name of any member thereof"]
[null," ■  Contribution to notified unit-linked insurance plan of LIC Mutual Fund [Dhanaraksha 1989]"]
[null,null," -    in the case of an individual, in the name of the individual, his spouse or any child of such individual"]
[null,null," -    in the case of a HUF, in the name of any member thereof"]
[null," ■  Subscription to notified deposit scheme or notified pension fund set up by National Housing Bank [Home Loan Account Scheme/National Housing Banks (Tax Saving) Term Deposit Scheme, 2008]"]
[null," ■  Tuition fees (excluding development fees, donations, etc.) paid by an individual to any university, college, school or other educational institution situated in India, for full time education of any 2 of his/her children"]
[null," ■  Certain payments for purchase/construction of residential house property"]
[null," ■  Subscription to notified schemes of (a) public sector companies engaged in providing long-term finance for purchase/construction of houses in India for residential purposes/(b) authority constituted under any law for satisfying need for housing accommodation or for planning, development or improvement of cities, towns and villages, or for both"]
[null," ■  Sum paid towards notified annuity plan of LIC (New Jeevan Dhara/New Jeevan Dhara-I/New Jeevan Akshay/New Jeevan Akshay-I/New Jeevan Akshay-II/Jeewan Akshay-III plan of LIC) or other insurer"]
[null," ■  Subscription to any units of any notified [u/s 10(23D)] Mutual Fund or the UTI (Equity Linked Saving Scheme, 2005)"]
[null," ■  Contribution by an individual to any pension fund set up by any mutual fund which is referred to in section 10(23D) or by the UTI (UTI Retirement Benefit Pension Fund)"]
[null," ■  Subscription to equity shares or debentures forming part of any approved eligible issue of capital made by a public company or public financial institutions"]
[null," ■  Subscription to any units of any approved mutual fund referred to in section 10(23D), provided amount of subscription to such units is subscribed only in 'eligible issue of capital' referred to above."]
[null," ■  Term deposits for a fixed period of not less than 5 years with a scheduled bank, and which is in accordance with a scheme11 framed and notified."]
[null," ■  Subscription to notified bonds issued by the NABARD."]
[null," ■  Deposit in an account under the Senior Citizen Savings Scheme Rules, 2004 (subject to certain conditions)"]
[null," ■  5-year term deposit in an account under the Post Office Time Deposit Rules, 1981 (subject to certain conditions)"]
[]
[null," Other important Key Points"]
[null,"The additional deduction is not subjected to ceiling limit of Rs. 1,50,000 as provided under section 80CCE."]
[null,"Amount contributed to pension scheme or 10% of salary/gross total income*(*10% of salary in case of employees otherwise 20% of gross total income.), whichever is less (subject to ceiling limit of Rs. 1,50,000 as provided under Section 80CCE) shall be allowed as deduction under section 80CCD(1)."]
[]
[]
[null,"Additional deduction to the extent of Rs. 50,000 shall also be available to the assessee undersection 80CCD(1B). The additional deduction is not subjected to ceiling limit of Rs. 1,50,000 as provided under section 80CCE."]
[]
[null,"Contribution made by employer shall also be allowed as deduction under section 80CCD(2)while computing total income of the employee. However, amount of deduction could not exceed 10% of salary of the employee."]
[]
[null,"Note:-"]
[null,"1. Deduction under section 80CCD(2) on account of contribution made by the employer to a pension scheme is not subjected to ceiling limit of Rs. 1,50,000 as provided under section 80CCE."]
[]
[null,"2. Addition deduction of Rs. 50,000 shall not be allowed in respect of contribution which is considered for deduction under section 80CCD(1), i.e., limit of 10% of salary/gross total income"]

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["Home","Useful_Income_Tax_information__For_Fin._Year_2020-21"]
[]
["\"A\"   to  \" J\"","Deduction available to different categories of Tax Payers",null,null,"View Bottom"]
["Deduction avaiable for Fin. Year 2019-20 against","(A)-Salaries","(B)-Income from House Properties"]
[]
[null,"(C)-Income from other sources --Deductible_items","(D)-Income from other sources--\nNon deductible_items"]
[]
[null,"(E)-Profit and gains  of business or profession--Deductible items","(F)-Profit and gains  of business or profession--\nNon Deductible items"]
[]
[null,"(G)-Capital Gains","(H)- Profit and gains  of business or profession--\nOther  Deductible items"]
[]
[null,"(I)-Rebate","(J)-For certain payments (Deduction u/s chapter VIA)"]
["DEDUCTIONS"]
["(A)- Against 'salaries'",null,null,"A","Access Top"]
["Nature of deduction","Entertainment allowance [actual or at the rate of 1/5th of salary, whichever is less] [limited to Rs. 5,000]"]
["Section","Who can claim","Key points (if any)"]
[{"$f":"IF('Tax Information(19-20)'!B7=\"\",\"\",'Tax Information(19-20)'!B7)","v":"16(ii)"},{"$f":"IF('Tax Information(19-20)'!C7=\"\",\"\",'Tax Information(19-20)'!C7)","v":"Government employees"},{"$f":"IF('Tax Information(19-20)'!D7=0,\"\",'Tax Information(19-20)'!D7)","v":""}]
["(B)-Against 'income from house properties'",null,null,"B","Access Top"]
["Nature of deduction","Standard deduction [30% of the annual value (gross annual value less municipal taxes)]"]
["Section","Who can claim","Key points (if any)"]
[{"$f":"IF('Tax Information(19-20)'!B13=\"\",\"\",'Tax Information(19-20)'!B13)","v":"24(a)"},{"$f":"IF('Tax Information(19-20)'!C13=\"\",\"\",'Tax Information(19-20)'!C13)","v":"All assessees"},{"$f":"IF('Tax Information(19-20)'!D13=0,\"\",'Tax Information(19-20)'!D13)","v":""}]
["(C ) - Against 'income from other sources'…(A. Deductible items)",null,null,"C","Access Top"]
["Nature of deduction","Contributions to any provident fund or superannuation fund or any fund set up under Employees' State Insurance Act, 1948 or any other fund for welfare of employees, "]
["Section","Who can claim","Key points (if any)"]
[{"$f":"IF('Tax Information(19-20)'!B117=\"\",\"\",'Tax Information(19-20)'!B124)","v":"57(ia)"},{"$f":"IF('Tax Information(19-20)'!C124=\"\",\"\",'Tax Information(19-20)'!C124)","v":"All assessees"},{"$f":"IF('Tax Information(19-20)'!D124=0,\"\",'Tax Information(19-20)'!D124)","v":"if the same are credited to employees' accounts in relevant funds before due date"}]
["(D)-Against 'income from other sources'…(B. Non-deductible items)",null,null,"D","Access Top"]
["Nature of deduction","Interest chargeable to tax which is payable outside India on which tax has not been paid or deducted at source"]
["Section","Who can claim","Key points (if any)"]
[{"$f":"IF('Tax Information(19-20)'!B132=\"\",\"\",'Tax Information(19-20)'!B132)","v":"58(1)(a)(ii)"},{"$f":"IF('Tax Information(19-20)'!C132=\"\",\"\",'Tax Information(19-20)'!C132)","v":"All assessees"},{"$f":"IF('Tax Information(19-20)'!D132=0,\"\",'Tax Information(19-20)'!D132)","v":""}]
["(E)- Against 'profits and gains of business or profession' ……(A. Deductible items)",null,null,"E","Access Top"]
["Nature of deduction","Expe nditure incurred for obtaining licence to operate telecommunication services either before commencement of such business or thereafter at any time during any previous year"]
["Section","Who can claim","Key points (if any)"]
[{"$f":"IF('Tax Information(19-20)'!B71=\"\",\"\",'Tax Information(19-20)'!B71)","v":"35ABB"},{"$f":"IF('Tax Information(19-20)'!C71=\"\",\"\",'Tax Information(19-20)'!C71)","v":"All assessees"},{"$f":"IF('Tax Information(19-20)'!D71=0,\"\",'Tax Information(19-20)'!D71)","v":""}]
["(F)- Against 'profits and gains of business or profession' ……(B. Non-deductible items)",null,null,"F","Access Top"]
["Nature of deduction","Amount paid by way of royalty, licence fee, service fee, privilege fee, service charge or any other fee or charge, by whatever name called, which is levied exclusively on, or any amount which is appropriated, "]
["Section","Who can claim","Key points (if any)"]
[{"$f":"IF('Tax Information(19-20)'!B89=\"\",\"\",'Tax Information(19-20)'!B89)","v":"40(a)(iib)"},{"$f":"IF('Tax Information(19-20)'!C89=\"\",\"\",'Tax Information(19-20)'!C89)","v":"State Govt. undertakings"},{"$f":"IF('Tax Information(19-20)'!D89=0,\"\",'Tax Information(19-20)'!D89)","v":"whether directly or indirectly, from a State Government undertaking by the State Government"}]
["(G)-Against 'capital gains'",null,null,"G","Access Top"]
["Nature of deduction","Long-term capital gains on transfer before 1-4-2006 of certain listed securities or units invested in equity shares forming part of an eligible issue of capital (subject to certain conditions and limits)"]
["Section","Who can claim","Key points (if any)"]
[{"$f":"IF('Tax Information(19-20)'!B113=\"\",\"\",'Tax Information(19-20)'!B113)","v":"54ED"},{"$f":"IF('Tax Information(19-20)'!C113=\"\",\"\",'Tax Information(19-20)'!C113)","v":"Any assessee"},{"$f":"IF('Tax Information(19-20)'!D113=0,\"\",'Tax Information(19-20)'!D113)","v":""},"H"]
["(H)-  Against 'profits and gains of business or profession' ……(C. Other-deductible items)",null,null,null,"Access Top"]
["Nature of deduction","In case of mineral oil concerns expenditure incurred remaining unallowed as reduced by proceeds of transfer"]
["Section","Who can claim","Key points (if any)"]
[{"$f":"IF('Tax Information(19-20)'!B96=\"\",\"\",'Tax Information(19-20)'!B96)","v":"42(2)"},{"$f":"IF('Tax Information(19-20)'!C96=\"\",\"\",'Tax Information(19-20)'!C96)","v":"Assessee whose business consists of prospecting for or extraction or production of petroleum and natural gas and who transfers any interest in such business"},{"$f":"IF('Tax Information(19-20)'!D96=0,\"\",'Tax Information(19-20)'!D96)","v":""}]
["(I)-Rebate",null,null,"I","Access Top"]
["Section","Who can claim","Nature of deduction"]
[{"$f":"'Tax Information(19-20)'!B166","v":"87A"},{"$f":"'Tax Information(19-20)'!C166","v":"Individual"},{"$f":"'Tax Information(19-20)'!A166","v":"Tax rebate in case of individual resident in India, whose total income does not exceed Rs. 3,50,000 quantum of rebate shall be an amount equal to hundred per cent of such income-tax or an amount of Rs. 2,500, whichever is less."}]
["(J)-For certain payments (Deduction u/s chapter VIA)",null,null,"J","Access Top"]
["Section","Who can claim"]
["80C",{"$f":"IF('Tax Information(19-20)'!C164=\"\",\"\",'Tax Information(19-20)'!C164)","v":"All assessees"},null,{"$f":"IF(A51=\"80C\",Deduction_List_for_80C,\"\")","v":"Deduction List for 80C"}]
["Nature of deduction"]
[{"$f":"IF('Tax Information(19-20)'!A164=0,\"\",'Tax Information(19-20)'!A164)","v":"Donations to certain approved funds, trusts, charitable institutions/donations for renovation or repairs of notified temples, etc. [amount of deduction is 50 per cent of net qualifying amount]. 100 per cent of qualifying donations to National Defence Fund, Prime Minister's National Relief Fund, Prime Minister's Armenia Earthquake Relief Fund, Africa (Public Contributions - India) Fund, National Children's Fund (from 1-4-2014), exclusively for providing relief to victims of earthquake in Gujarat, National Trust for Welfare of Persons with Autism, Cerebral palsy, Mental retardation and Multiple Disabilities, and sums paid between 26-1-2001 and 30-9-2001 to any eligible trust, institution or fund for providing relief to Gujarat earthquake victims21, the Swachh Bharat Kosh and the Clean Ganga Fund (from assessment year 2015-16) and National Fund for Control of Drug Abuse (from assessment year 2016-17) [subject to certain conditions and limits]22"}]
["Key points (if any)",null,null,null,"Access Top"]
[{"$f":"IF('Tax Information(19-20)'!D164=0,\"\",'Tax Information(19-20)'!D164)","v":"Government or approved association for promoting family planning, universities and approved educational institutions of national eminence, National Foundation for Communal Harmony, Chief Minister's Earthquake Relief Fund (Maharashtra), Zila Saksharta Samitis, National or State Blood Transfusion Council, Fund set up by State Government to provide medical relief to the poor, Army Central Welfare Fund, Indian Naval Benevolent Fund and Air Force Central Welfare Fund, Andhra Pradesh Chief Minister's Cyclone Relief Fund, National Illness Assistance Fund, Chief Minister's Relief Fund or the Lt. Governor's Relief Fund in respect of any State or Union Territory, National Sports Fund, National Cultural Fund, Fund for Technology Development and Application, Indian Olympic Association, etc.20, fund set up by State Government of Gujarat "}]
[]
["Deduction List for 80C"]
[" ■  Life insurance premium for policy :"]
[null," -    in case of individual, on life of assessee, assessee's spouse and any child of assessee"]
[null," -    in case of HUF, on life of any member of the HUF"]
[" ■  Sum paid under a contract for a deferred annuity :"]
[null," -    in case of individual, on life of the individual, individual's spouse and any child of the individual (however,    contract should not contain an option to receive cash payment in lieu of annuity)"]
[null," -     in case of HUF, on life of any member of the HUF"]
[" ■  Sum deducted from salary payable to Government servant for securing deferred annuity or making provision for his       wife/children [qualifying amount limited to 20% of salary]"]
[" ■  Contributions by an individual made under Employees' Provident Fund Scheme"]
[" ■  Contribution to Public Provident Fund Account in the name of:"]
[null," -    in case of individual, such individual or his spouse or any child of such individual"]
[null," -    in case of HUF, any member of HUF"]
[" ■  Contribution by an employee to a recognised provident fund"]
[" ■  Contribution by an employee to an approved superannuation fund"]
[" ■  Subscription to any notified security or notified deposit scheme of the Central Government. For this purpose, Sukanya Samriddhi Account Scheme has been notified vide Notification No. 9/2015, dated 21.01.2015. Any sum deposited during the year in Sukanya Samriddhi Account by an individual would be eligible for deduction."]
[" ■  Amount can be deposited by an individual or in the name of girl child of an individual or in the name of the girl child for whom such an individual is the legal guardian."]
[" ■  Subscription to notified savings certificates [National Savings Certificates (VIII Issue)]"]
[" ■  Contribution for participation in unit-linked Insurance Plan of UTI :"]
[null," -    in case of an individual, in the name of the individual, his spouse or any child of such individual"]
[null," -    in case of a HUF, in the name of any member thereof"]
[" ■  Contribution to notified unit-linked insurance plan of LIC Mutual Fund [Dhanaraksha 1989]"]
[null," -    in the case of an individual, in the name of the individual, his spouse or any child of such individual"]
[null," -    in the case of a HUF, in the name of any member thereof"]
[" ■  Subscription to notified deposit scheme or notified pension fund set up by National Housing Bank [Home Loan Account Scheme/National Housing Banks (Tax Saving) Term Deposit Scheme, 2008]"]
[" ■  Tuition fees (excluding development fees, donations, etc.) paid by an individual to any university, college, school or other educational institution situated in India, for full time education of any 2 of his/her children"]
[" ■  Certain payments for purchase/construction of residential house property"]
[" ■  Subscription to notified schemes of (a) public sector companies engaged in providing long-term finance for purchase/construction of houses in India for residential purposes/(b) authority constituted under any law for satisfying need for housing accommodation or for planning, development or improvement of cities, towns and villages, or for both"]
[" ■  Sum paid towards notified annuity plan of LIC (New Jeevan Dhara/New Jeevan Dhara-I/New Jeevan Akshay/New Jeevan Akshay-I/New Jeevan Akshay-II/Jeewan Akshay-III plan of LIC) or other insurer"]
[" ■  Subscription to any units of any notified [u/s 10(23D)] Mutual Fund or the UTI (Equity Linked Saving Scheme, 2005)"]
[" ■  Contribution by an individual to any pension fund set up by any mutual fund which is referred to in section 10(23D) or by the UTI (UTI Retirement Benefit Pension Fund)"]
[" ■  Subscription to equity shares or debentures forming part of any approved eligible issue of capital made by a public company or public financial institutions"]
[" ■  Subscription to any units of any approved mutual fund referred to in section 10(23D), provided amount of subscription to such units is subscribed only in 'eligible issue of capital' referred to above."]
[" ■  Term deposits for a fixed period of not less than 5 years with a scheduled bank, and which is in accordance with a scheme11 framed and notified."]
[" ■  Subscription to notified bonds issued by the NABARD."]
[" ■  Deposit in an account under the Senior Citizen Savings Scheme Rules, 2004 (subject to certain conditions)"]
[" ■  5-year term deposit in an account under the Post Office Time Deposit Rules, 1981 (subject to certain conditions)",null,null,null,"Access Top"]
[]
[null," Other important Key Points"]
[null,"The additional deduction is not subjected to ceiling limit of Rs. 1,50,000 as provided under section 80CCE."]
[null,"Amount contributed to pension scheme or 10% of salary/gross total income*(*10% of salary in case of employees otherwise 20% of gross total income.), whichever is less (subject to ceiling limit of Rs. 1,50,000 as provided under Section 80CCE) shall be allowed as deduction under section 80CCD(1).",null,null,"Access Top"]
[]
[null,"Additional deduction to the extent of Rs. 50,000 shall also be available to the assessee undersection 80CCD(1B). The additional deduction is not subjected to ceiling limit of Rs. 1,50,000 as provided under section 80CCE."]
[null,"Contribution made by employer shall also be allowed as deduction under section 80CCD(2)while computing total income of the employee. However, amount of deduction could not exceed 10% of salary of the employee."]
[]
[null,"Note:-"]
[null,"1. Deduction under section 80CCD(2) on account of contribution made by the employer to a pension scheme is not subjected to ceiling limit of Rs. 1,50,000 as provided under section 80CCE."]
[]
[null,"2. Addition deduction of Rs. 50,000 shall not be allowed in respect of contribution which is considered for deduction under section 80CCD(1), i.e., limit of 10% of salary/gross total income"]
[null,null,null,null,"Access Top"]

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["Design and Prepared by Pravesh Kumar, for further query call \"9460100093\"",null,null,null,null,null,null,null,null,null,null,null,null,"Home"]
["Please mail for any kind error found or updation required that is benefied to all",null,null,null,null,null,null,null,null,null,null,"praveshbkn@gamil.com"]
["Important Hints-How to use this sheet"]
[1,"Use only unhighlighted cells (i.e. white colour cells), rest cells are linked with master data. Select proper condition that is applicable. Please avoid mismatching codition that's are not applicable. "]
[]
[2,"All the calcuations are based on selected data, updation/changes options are avaiable whereas more than one coditions applicable"]
[]
[3,"Use required cells, please leave blank cells, if no data for input"]
[4,"User may calculate tax since 1985-86  but Form No 16 and Tax Statement  is basically designed as per new instructions applicable from F. Year 2013-14 & onwards (updated as per 11-03-21 notification)"]
[]
[5,"As per IT guideline PAN is mandantary, if it not mentioned, tax rate will be 20% higher rate"]
["Type's of calculation may be possible from this sheet (from F. Year 1985-86 & onwards)"]
[1," Prepration of form no 16 (both part ) based on \"Employee data\" (upto 500 employee)---            \n[The format of form no 16 is designed according to F.Year 2014-15 & onwards]"]
[]
[2,"Determination of Tax Calculation including tax treatment of section 234B & 234C …\"Tax Calculator\" and Tax Rate chart for last 34 years"]
[]
[3," Prepration of Challan No 280 & 281 (in excel format)"]
[4,"Calculation of Relief u/s 89(1) , including form 10E and Table A"]
[5,"Calculation of HRA rebate, NSC Int.,(From F.Y. 2009-10 to cont.), Advance tax, Intrest payable u/s 234C,234B"]
[6,"View/find out TDS rate since f.y. 2008-09 & onwards + view various password required for e-return"]
[7,"View/find out TCS rate since f.y. 2012-13 & onwards"]
[8,"View/find out various information relating to F.Y. 2017-18 to 2021-22"]
[9,"Checking of Your PAN number (whether it is in proper digit or not)"]
["Use only unhighlight cells  (i.e. white cells)  for correct calculation -->"]
["<<---Other cells  are linked with master sheets so no need to fill  any data in highlighted cells--->>"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Home"]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Some other calculation/Form No 16 & ITR-1… are not in active mode for general users"]

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[null,null,"Employee Data","Form no 16",null,null,"Home"]
["DDO(Drawing and Disbursing Officer)  DATA FOR FORM NO 16",null,null,null,null,null,null,null,null,"All the fields are mandantory, please input relevant data as required"]
["NAME OF OFFICE",null,null,"SAMPLE OFFICE"]
[]
["TAX A/C & PAN (If have)  OF DEDUCTOR\nNUMBER",null,null,"TAX A/C (i.e. TAN)","JDHO12345E",null,"PAN","PANNOTREQD"]
["AUTHORITY FOR SIGNATURE",null,null,"ABCD"]
[]
["QUATERLY STATEMENT BATCH NUMBER",null,null,"24QI"]
[null,null,null,"24QII"]
[null,null,null,"24QIII"]
[null,null,null,"24QIV"]
["Name of DDO for form no 16 ..(Male/Female)",null,null,"PQR",null,null,null,"Male"]
["DDO father name for form no 16",null,null,"STUV"]
["CIT Address",null,"Rajasthan",{"$f":"pks!$C$391","v":"The Commissioner of Income Tax (TDS) New Central Revenue Building, Statue Circle, Janpath, Jaipur - 302005"}]
["CIT City",null,null,{"$f":"pks!D391","v":"Jaipur  "}]
["CIT PIN code",null,null,{"$f":"IF(pks!E391>0,pks!E391,\"\")","v":302005}]
["AMOUNT ADJUSTED THROUGH 24G FOR FIN. YEAR",null,null,null,null,null,null,"2021-22",null,null,"EXIT"]
["AIN \n(optional to feed)","Month of \nfiling","TAN","Type of Ret.","Book Identification Number (BIN)",null,null,null,null,null,null,"RECEIPTS NUMBER \nSHOWN IN FROM 16",null,null,null,null,null,null,"DDO S. NUMBER",null,null,null,null,"VOUCHER\n DATE"]
[null,null,null,null,"Receipt Number","DDO serial Number","Date of TV","Status of matching with form no 24G"]
[101115,{"$f":"pks!H78","v":"2021-04-01"},{"$f":"$E$5","v":"JDHO12345E"},"24Q",null,null,null,"Matched",null,null,null,{"$f":"F54","v":" "},{"$f":"H54","v":" "},{"$f":"K54","v":" "},{"$f":"M54","v":" "},{"$f":"O54","v":" "},{"$f":"Q54","v":" "},{"$f":"S54","v":"0"},{"$f":"K69","v":" "},{"$f":"M69","v":" "},{"$f":"O69","v":" "},{"$f":"Q69","v":" "},{"$f":"S69","v":"0"},{"$f":"G85","v":""},{"$f":"I85","v":""},{"$f":"N85","v":""},{"$f":"P85","v":""},{"$f":"T85","v":""},{"$f":"V85","v":""},{"$f":"X85","v":""},{"$f":"Z85","v":""}]
[null,{"$f":"B20+31","v":"2021-05-02"},"JDHO12345E","24Q",null,null,null,"Matched",null,null,null," "," "," "," "," "," ","0"," "," "," "," ","0","","","","","","","",""]
[null,{"$f":"B21+31","v":"2021-06-02"},"JDHO12345E","24Q",null,null,null,"Matched","Click here for clear BIN data",null,null," "," "," "," "," "," ","0"," "," "," "," ","0","","","","","","","",""]
[null,"2021-07-03","JDHO12345E","24Q",null,null,null,"Matched",null,null,null," "," "," "," "," "," ","0"," "," "," "," ","0","","","","","","","",""]
[null,"2021-08-03","JDHO12345E","24Q",null,null,null,"Matched",null,null,null," "," "," "," "," "," ","0"," "," "," "," ","0","","","","","","","",""]
[null,"2021-09-03","JDHO12345E","24Q",null,null,null,"Matched",null,null,null," "," "," "," "," "," ","0"," "," "," "," ","0","","","","","","","",""]
[null,"2021-10-04","JDHO12345E","24Q",null,null,null,"Matched",null,null,null," "," "," "," "," "," ","0"," "," "," "," ","0","","","","","","","",""]
[null,"2021-11-04","JDHO12345E","24Q",null,null,null,"Matched",null,null,null," "," "," "," "," "," ","0"," "," "," "," ","0","","","","","","","",""]
[null,"2021-12-05","JDHO12345E","24Q",null,null,null,"Matched",null,null,null," "," "," "," "," "," ","0"," "," "," "," ","0","","","","","","","",""]
[null,"2022-01-05","JDHO12345E","24Q",null,null,null,"Matched",null,null,null," "," "," "," "," "," ","0"," "," "," "," ","0","","","","","","","",""]
[null,"2022-02-05","JDHO12345E","24Q",null,null,null,"Matched",null,null,null," "," "," "," "," "," ","0"," "," "," "," ","0","","","","","","","",""]
[null,"2022-03-08","JDHO12345E","24Q",null,null,null,"Matched",null,null,null,{"$f":"F65","v":" "},{"$f":"H65","v":" "},{"$f":"K65","v":" "},{"$f":"M65","v":" "},{"$f":"O65","v":" "}," ",{"$f":"S65","v":"0"},{"$f":"K80","v":" "},{"$f":"M80","v":" "},{"$f":"O80","v":" "},{"$f":"Q80","v":" "},{"$f":"S80","v":"0"},{"$f":"G96","v":""},{"$f":"I96","v":""},{"$f":"N96","v":""},{"$f":"P96","v":""},{"$f":"T96","v":""},{"$f":"V96","v":""},{"$f":"X96","v":""},{"$f":"Z96","v":""}]
[]
["AMOUNT DEPOSITED THROUGH CHALLAN\n (if TDS amount is depoisted into Bank directly through challan no 281)"]
["S.N.","BSR CODE OF BANK",null,"DATE OF DEPOSITED","CHALLAN S.N.",null,"AMT","Status of matching with OLTAS",null,null,null,"BSR CODE OF BANK",null,null,null,null,null,null,"CH. NO",null,null,null,null,"CH. DATE"]
[]
[]
[1,null,null,null,null,null,null,"Matched",null,null,null,{"$f":"F102","v":" "},{"$f":"H102","v":" "},{"$f":"K102","v":" "},{"$f":"M102","v":" "},{"$f":"O102","v":" "},{"$f":"Q102","v":" "},{"$f":"S102","v":"0"},{"$f":"K132","v":" "},{"$f":"M132","v":" "},{"$f":"O132","v":" "},{"$f":"Q132","v":" "},{"$f":"S132","v":"0"},{"$f":"G116","v":""},{"$f":"I116","v":""},{"$f":"N116","v":""},{"$f":"P116","v":""},{"$f":"T116","v":""},{"$f":"V116","v":""},{"$f":"X116","v":""},{"$f":"Z116","v":""},null,null,{"$f":"Z116","v":""}]
[2,null,null,null,null,null,null,null,null,null,null," "," "," "," "," "," ","0"," "," "," "," ","0","","","","","","","","",null,null,""]
[3,null,null,null,null,null,null,null,null,null,null," "," "," "," "," "," ","0"," "," "," "," ","0","","","","","","","","",null,null,""]
[4,null,null,null,null,null,null,null,null,null,null," "," "," "," "," "," ","0"," "," "," "," ","0","","","","","","","","",null,null,""]
[5,null,null,null,null,null,null,null,null,null,null," "," "," "," "," "," ","0"," "," "," "," ","0","","","","","","","","",null,null,""]
[6,null,null,null,null,null,null,null,null,null,null," "," "," "," "," "," ","0"," "," "," "," ","0","","","","","","","","",null,null,""]
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[null,null,null,"Employee Code/S.N.","Employee Name","Desgination","PAN of employee","Employee referece provided by employer (if any)","Tax Category","Period for Form No 16",null,"Status ","(1)Gross Salary  ",null,null,null,null,"(2) Less : Allowance to the extent exempt under section 10",null,null,null,null,null,null,null,"(3) Balance","(4) Deduction u/s 16 & 17",null,null,null,"(6)  Income chargable under the head \"Salaries\" ","(7) Add :  Any other income reported by the employee u/s 192(2B)",null,null,null,null,"7(a)","7(b)","(8) Total amount of other income reported by the employee","(9) Gross Total Income","(10) Deductions under chapter VI A \n(Find out Maximum  Limit of particular section… go to sheet \"Tax Calculation\"",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(11) Total deduction under chapter VIA","(13) Releif under section 89(1)","Tax deducted through salary",null,null,null,null,null,null,null,null,null,null,null,"Summary of 24Q data",null,null,null,"Data shown on Form No 16",null,null,null,"Tax deposited through challan",null,null,null,null,null,null,null,null,null,null,null,null,"DDO Data"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Salary as per provisons contained in sec 17(1)","Value of perquisites u/s 17(2) ","Profits in lieu of salary under section 17(3) ","Total (a+b+c)","Reported total amount of salary received from other employer(s)","Travel concession or assistance  u/s 10(5)","Death-cum-retirement gratuity u/s 10(10)","Commuted value of pension u/s 10(10A)","Cash equivlent of leave salary encashment  u/s 10(10AA)","Section 10(13 A)     H.R   Allow","Section 10(14)        Conv Allow","Any other Allowances or deduction u/s 10","Total amount of exemption claimed u/s 10 [2(a)+2(b)+2©+2(d)+2(e)+2(f)+2(g)]","Total amount of salary received from current employer","Standard Deduction  -u/s 16(ia)","Entertainment Allowance-u/s 16(ii)","Tax on Employment-u/s 16(iii)","(5) Total amount of deduction u/s 16",null,"NSC INTREST","Bank Intrest on Saving","(Loss) Intrest on House Loan Intrest","Income from pension","Any other income","Income (or admissible loss) from house property reported by employee offered for TDS","Income under the head Other Sources offered for TDS",null,null,"(a) U/S 80 CCE -: Invesment in specified investment plans",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(b) Cont. in pension fund (Section         80 CCC)","(c )Employee cont. towards new pension scheme U/S 80 CCD(1)","Aggregate total of section 80C,80CCC,80CCD (u/s 80 CCE)"," Other sections ( for e.g., 80E, 80G etc. ) under chapter VIA",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Salary month enchasment based",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tax amount depoisted into Bank through challan no 281 (i.e. TAN based)"]
[null,"Statement",null,null,null,null,null,null,null,"From","To",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Genral Provided Fund(GPF)","State Insurance ","Group Insurance","Life Insurance Premium","Accured Intrest on NSC","Tution Fee","Repayment of HBA","Hazard Fund","Purchases of NSC","PPF","PLI / ULIP","IDBI/ICCI","BANK FD/POST OFFICE FD","Equity link saving bond","Sukanya Samriddhi Account Deposit Scheme","Any other ded. u/s 80C",null,null,null,"Employer cont. towards new pension scheme ","Additional contribution towards NPS (Upto Rs. 50000 from F.Y. 15-16)","Investment  in long term infrasturture bonds ","Medical ins. premium ","Medical treat. of dependent handicapped person ",null,"Spl ded.to the guardion of a patient suff.from Cancer/Aids ","Repayment of loan for higher education","Intrest paid on HBA(Loan taking after01-04-13 excluding u/s 24B)","Deduction in respect of interest on loan taken for certain house property","Deduction in respect of purchase of electric vehicle","Donation . 50% and 100%","New Rajiv Gandhi Saving Scheme ","Exempt -Intrest from saving bank ","Interest income earned on Fixed Deposits & Recurring Deposits ","Phy. hand. person or blind person ",null,"(Any other deduction..Give name)",null,null,{"$f":"pks!$H$78","v":"2021-04-01"},{"$f":"CB4+31","v":"2021-05-02"},{"$f":"CC4+31","v":"2021-06-02"},{"$f":"CD4+31","v":"2021-07-03"},{"$f":"CE4+31","v":"2021-08-03"},"2021-09-03","2021-10-04","2021-11-04","2021-12-05","2022-01-05","2022-02-05","2022-03-08","24QI","24QII","24QIII","24QIV","Certificate No. ","Last updated on (date)","Place (name of place )","Date (date on which DDO sign on Form NO 16)",{"$f":"pks!H78","v":"2021-04-01"},{"$f":"CV4+31","v":"2021-05-02"},"2021-06-02","2021-07-03","2021-08-03","2021-09-03","2021-10-04","2021-11-04","2021-12-05","2022-01-05","2022-02-05","2022-03-08",null,"Form no 16"]
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[null,null,null,null,"End line"]

{"sheet":"Table for agriA 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["Tax computation for Tax Calculator"]
[{"$f":"Agriculture!$B$4","v":"New option u/s 115BAC"},"Financial Year",null,null,{"$f":"Agriculture!$B$5","v":"2021-22"},null,null,null,"(Above 60 year but less than 80)",null,{"$f":"E4+250000","v":2675000}]
[null,"Tax Category",null,null,{"$f":"Agriculture!$B$6","v":"Senior Citizen"}]
[null,"Taxable Income",null,null,{"$f":"Agriculture!$B$12","v":2425000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"pravesh(U1002)","v":"Rupees Fifty Lakh  Only "}]
["Fin. Year",null,1985,{"$f":"C5+1","v":1986},null,"1985-86",null,"Computation Table",null,null,null,null,null,"Fin. Year",null,1985,{"$f":"P5+1","v":1986}]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C5","v":1985},{"$f":"D5","v":1986}]
[0,18000,0,0,0,0,0,{"$f":"$E$4","v":2425000},{"$f":"VLOOKUP(H8,A8:C12,3)","v":0.5},{"$f":"INDEX(D8:D12,MATCH(I8,C8:C12,0))","v":100000},{"$f":"INDEX(E8:E12,MATCH(I8,C8:C12,0))","v":29250},{"$f":"IF(H8>H12,VLOOKUP(H8,A8:F12,6),0)","v":0.05},{"$f":"VLOOKUP(H8,A8:G12,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B8,IF($E$3=\"Female\",B15,IF($E$3=\"Senior Citizen\",B22,B29)))","v":18000},0]
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["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I10,IF($E$3=\"Female\",I17,IF($E$3=\"Senior Citizen\",I24,I31)))","v":59588}]
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[{"$f":"B15+1","v":18001},25000,0.25,{"$f":"B15","v":18000},{"$f":"(B16-B15)*C16","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K10,IF($E$3=\"Female\",K17,IF($E$3=\"Senior Citizen\",K24,K31)))","v":1251338}]
[{"$f":"B16+1","v":25001},50000,0.3,{"$f":"B16","v":25000},{"$f":"E16+(B17-B16)*C17","v":9250},0,0,{"$f":"IF(I15=C19,E18+ROUND((H15-J15),0)*I15,IF(I15=C18,E17+ROUND((H15-J15)*I15,0),IF(I15=C17,E16+ROUND((H15-J15)*I15,0),IF(I15=C16,E15+ROUND((H15-J15)*I15,0),E14+ROUND((H15-J15)*I15,0)))))","v":1191750},{"$f":"MIN(K19:L19)","v":59588},{"$f":"ROUND(SUM(H17+I17)*M15,0)","v":0},{"$f":"SUM(H17:J17)","v":1251338},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A7,IF($E$3=\"Female\",A14,IF($E$3=\"Senior Citizen\",A21,A28)))","v":"Not defined"}]
[{"$f":"B17+1","v":50001},100000,0.4,{"$f":"B17","v":50000},{"$f":"E17+(B18-B17)*C18","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M12,IF($E$3=\"Female\",M19,IF($E$3=\"Senior Citizen\",M26,M33)))","v":0}]
[{"$f":"B18+1","v":100001},null,0.5,100000,{"$f":"IF(J16=0,0,E18)","v":29250},0.05,0,{"$f":"H12","v":50000},{"$f":"IF(H15>H19,H15-H19,0)","v":2375000},{"$f":"IF(I19>0,ROUND(I19*I15,0),0)","v":1187500},{"$f":"I19-J19","v":1187500},{"$f":"IF(H17>0,ROUND(H17*L15,0),0)","v":59588},{"$f":"IF(K19>L19,0,L19-K19)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K10,IF($E$3=\"Female\",K17,IF($E$3=\"Senior Citizen\",K24,K31)))","v":1251338}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H8","v":2425000},{"$f":"VLOOKUP(H22,A22:C26,3)","v":0.5},{"$f":"INDEX(D22:D26,MATCH(I22,C22:C26,0))","v":100000},{"$f":"INDEX(E22:E26,MATCH(I22,C22:C26,0))","v":29250},{"$f":"IF(H22>H26,VLOOKUP(H22,A22:F26,6),0)","v":0.05},{"$f":"VLOOKUP(H22,A22:G26,7)","v":0}]
[{"$f":"B22+1","v":18001},25000,0.25,{"$f":"B22","v":18000},{"$f":"(B23-B22)*C23","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B23+1","v":25001},50000,0.3,{"$f":"B23","v":25000},{"$f":"E23+(B24-B23)*C24","v":9250},0,0,{"$f":"IF(I22=C26,E25+ROUND((H22-J22),0)*I22,IF(I22=C25,E24+ROUND((H22-J22)*I22,0),IF(I22=C24,E23+ROUND((H22-J22)*I22,0),IF(I22=C23,E22+ROUND((H22-J22)*I22,0),E21+ROUND((H22-J22)*I22,0)))))","v":1191750},{"$f":"MIN(K26:L26)","v":59588},{"$f":"ROUND(SUM(H24+I24)*M22,0)","v":0},{"$f":"SUM(H24:J24)","v":1251338}]
[{"$f":"B24+1","v":50001},100000,0.4,{"$f":"B24","v":50000},{"$f":"E24+(B25-B24)*C25","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B25+1","v":100001},null,0.5,100000,{"$f":"IF(J23=0,0,E25)","v":29250},0.05,0,{"$f":"H19","v":50000},{"$f":"IF(H22>H26,H22-H26,0)","v":2375000},{"$f":"IF(I26>0,ROUND(I26*I22,0),0)","v":1187500},{"$f":"I26-J26","v":1187500},{"$f":"IF(H24>0,ROUND(H24*L22,0),0)","v":59588},{"$f":"IF(K26>L26,0,L26-K26)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H8","v":2425000},{"$f":"VLOOKUP(H29,A29:C33,3)","v":0.5},{"$f":"INDEX(D29:D33,MATCH(I29,C29:C33,0))","v":100000},{"$f":"INDEX(E29:E33,MATCH(I29,C29:C33,0))","v":29250},{"$f":"IF(H29>H33,VLOOKUP(H29,A29:F33,6),0)","v":0.05},{"$f":"VLOOKUP(H29,A29:G33,7)","v":0}]
[{"$f":"B29+1","v":18001},25000,0.25,{"$f":"B29","v":18000},{"$f":"(B30-B29)*C30","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B30+1","v":25001},50000,0.3,{"$f":"B30","v":25000},{"$f":"E30+(B31-B30)*C31","v":9250},0,0,{"$f":"IF(I29=C33,E32+ROUND((H29-J29),0)*I29,IF(I29=C32,E31+ROUND((H29-J29)*I29,0),IF(I29=C31,E30+ROUND((H29-J29)*I29,0),IF(I29=C30,E29+ROUND((H29-J29)*I29,0),E28+ROUND((H29-J29)*I29,0)))))","v":1191750},{"$f":"MIN(K33:L33)","v":59588},{"$f":"ROUND(SUM(H31+I31)*M29,0)","v":0},{"$f":"SUM(H31:J31)","v":1251338}]
[{"$f":"B31+1","v":50001},100000,0.4,{"$f":"B31","v":50000},{"$f":"E31+(B32-B31)*C32","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B32+1","v":100001},null,0.5,100000,{"$f":"IF(J30=0,0,E32)","v":29250},0.05,0,{"$f":"H26","v":50000},{"$f":"IF(H29>H33,H29-H33,0)","v":2375000},{"$f":"IF(I33>0,ROUND(I33*I29,0),0)","v":1187500},{"$f":"I33-J33","v":1187500},{"$f":"IF(H31>0,ROUND(H31*L29,0),0)","v":59588},{"$f":"IF(K33>L33,0,L33-K33)","v":0}]
[null,null,{"$f":"D5","v":1986},{"$f":"C34+1","v":1987},null,"1986-87"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C34","v":1986},{"$f":"D34","v":1987}]
[0,18000,0,0,0,0,0,{"$f":"$E$4","v":2425000},{"$f":"VLOOKUP(H37,A37:C41,3)","v":0.5},{"$f":"INDEX(D37:D41,MATCH(I37,C37:C41,0))","v":100000},{"$f":"INDEX(E37:E41,MATCH(I37,C37:C41,0))","v":29250},{"$f":"IF(H37>H41,VLOOKUP(H37,A37:F41,6),0)","v":0.05},{"$f":"VLOOKUP(H37,A37:G41,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B37,IF($E$3=\"Female\",B44,IF($E$3=\"Senior Citizen\",B51,B58)))","v":18000},0]
[{"$f":"B37+1","v":18001},25000,0.25,{"$f":"B37","v":18000},{"$f":"(B38-B37)*C38","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O37+1","v":18001},25000,0.25]
[{"$f":"B38+1","v":25001},50000,0.3,{"$f":"B38","v":25000},{"$f":"E38+(B39-B38)*C39","v":9250},0,0,{"$f":"IF(I37=C41,E40+ROUND((H37-J37),0)*I37,IF(I37=C40,E39+ROUND((H37-J37)*I37,0),IF(I37=C39,E38+ROUND((H37-J37)*I37,0),IF(I37=C38,E37+ROUND((H37-J37)*I37,0),E36+ROUND((H37-J37)*I37,0)))))","v":1191750},{"$f":"MIN(K41:L41)","v":59588},{"$f":"ROUND(SUM(H39+I39)*M37,0)","v":0},{"$f":"SUM(H39:J39)","v":1251338},null,null,{"$f":"O38+1","v":25001},50000,0.3]
[{"$f":"B39+1","v":50001},100000,0.4,{"$f":"B39","v":50000},{"$f":"E39+(B40-B39)*C40","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O39+1","v":50001},100000,0.4]
[{"$f":"B40+1","v":100001},null,0.5,100000,{"$f":"IF(J38=0,0,E40)","v":29250},0.05,0,50000,{"$f":"IF(H37>H41,H37-H41,0)","v":2375000},{"$f":"IF(I41>0,ROUND(I41*I37,0),0)","v":1187500},{"$f":"I41-J41","v":1187500},{"$f":"IF(H39>0,ROUND(H39*L37,0),0)","v":59588},{"$f":"IF(K41>L41,0,L41-K41)","v":0},{"$f":"O40+1","v":100001},0,0.5]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H39,IF($E$3=\"Female\",H46,IF($E$3=\"Senior Citizen\",H53,H60)))","v":1191750}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I39,IF($E$3=\"Female\",I46,IF($E$3=\"Senior Citizen\",I53,I60)))","v":59588}]
[0,18000,0,0,0,0,0,{"$f":"H37","v":2425000},{"$f":"VLOOKUP(H44,A44:C48,3)","v":0.5},{"$f":"INDEX(D44:D48,MATCH(I44,C44:C48,0))","v":100000},{"$f":"INDEX(E44:E48,MATCH(I44,C44:C48,0))","v":29250},{"$f":"IF(H44>H48,VLOOKUP(H44,A44:F48,6),0)","v":0.05},{"$f":"VLOOKUP(H44,A44:G48,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J39,IF($E$3=\"Female\",J46,IF($E$3=\"Senior Citizen\",J53,J60)))","v":0}]
[{"$f":"B44+1","v":18001},25000,0.25,{"$f":"B44","v":18000},{"$f":"(B45-B44)*C45","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K39,IF($E$3=\"Female\",K46,IF($E$3=\"Senior Citizen\",K53,K60)))","v":1251338}]
[{"$f":"B45+1","v":25001},50000,0.3,{"$f":"B45","v":25000},{"$f":"E45+(B46-B45)*C46","v":9250},0,0,{"$f":"IF(I44=C48,E47+ROUND((H44-J44),0)*I44,IF(I44=C47,E46+ROUND((H44-J44)*I44,0),IF(I44=C46,E45+ROUND((H44-J44)*I44,0),IF(I44=C45,E44+ROUND((H44-J44)*I44,0),E43+ROUND((H44-J44)*I44,0)))))","v":1191750},{"$f":"MIN(K48:L48)","v":59588},{"$f":"ROUND(SUM(H46+I46)*M44,0)","v":0},{"$f":"SUM(H46:J46)","v":1251338},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A36,IF($E$3=\"Female\",A43,IF($E$3=\"Senior Citizen\",A50,A57)))","v":"Not defined"}]
[{"$f":"B46+1","v":50001},100000,0.4,{"$f":"B46","v":50000},{"$f":"E46+(B47-B46)*C47","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M41,IF($E$3=\"Female\",M48,IF($E$3=\"Senior Citizen\",M55,M62)))","v":0}]
[{"$f":"B47+1","v":100001},null,0.5,100000,{"$f":"IF(J45=0,0,E47)","v":29250},0.05,0,{"$f":"H41","v":50000},{"$f":"IF(H44>H48,H44-H48,0)","v":2375000},{"$f":"IF(I48>0,ROUND(I48*I44,0),0)","v":1187500},{"$f":"I48-J48","v":1187500},{"$f":"IF(H46>0,ROUND(H46*L44,0),0)","v":59588},{"$f":"IF(K48>L48,0,L48-K48)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K39,IF($E$3=\"Female\",K46,IF($E$3=\"Senior Citizen\",K53,K60)))","v":1251338}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H37","v":2425000},{"$f":"VLOOKUP(H51,A51:C55,3)","v":0.5},{"$f":"INDEX(D51:D55,MATCH(I51,C51:C55,0))","v":100000},{"$f":"INDEX(E51:E55,MATCH(I51,C51:C55,0))","v":29250},{"$f":"IF(H51>H55,VLOOKUP(H51,A51:F55,6),0)","v":0.05},{"$f":"VLOOKUP(H51,A51:G55,7)","v":0}]
[{"$f":"B51+1","v":18001},25000,0.25,{"$f":"B51","v":18000},{"$f":"(B52-B51)*C52","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B52+1","v":25001},50000,0.3,{"$f":"B52","v":25000},{"$f":"E52+(B53-B52)*C53","v":9250},0,0,{"$f":"IF(I51=C55,E54+ROUND((H51-J51),0)*I51,IF(I51=C54,E53+ROUND((H51-J51)*I51,0),IF(I51=C53,E52+ROUND((H51-J51)*I51,0),IF(I51=C52,E51+ROUND((H51-J51)*I51,0),E50+ROUND((H51-J51)*I51,0)))))","v":1191750},{"$f":"MIN(K55:L55)","v":59588},{"$f":"ROUND(SUM(H53+I53)*M51,0)","v":0},{"$f":"SUM(H53:J53)","v":1251338}]
[{"$f":"B53+1","v":50001},100000,0.4,{"$f":"B53","v":50000},{"$f":"E53+(B54-B53)*C54","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B54+1","v":100001},null,0.5,100000,{"$f":"IF(J52=0,0,E54)","v":29250},0.05,0,{"$f":"H48","v":50000},{"$f":"IF(H51>H55,H51-H55,0)","v":2375000},{"$f":"IF(I55>0,ROUND(I55*I51,0),0)","v":1187500},{"$f":"I55-J55","v":1187500},{"$f":"IF(H53>0,ROUND(H53*L51,0),0)","v":59588},{"$f":"IF(K55>L55,0,L55-K55)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H37","v":2425000},{"$f":"VLOOKUP(H58,A58:C62,3)","v":0.5},{"$f":"INDEX(D58:D62,MATCH(I58,C58:C62,0))","v":100000},{"$f":"INDEX(E58:E62,MATCH(I58,C58:C62,0))","v":29250},{"$f":"IF(H58>H62,VLOOKUP(H58,A58:F62,6),0)","v":0.05},{"$f":"VLOOKUP(H58,A58:G62,7)","v":0}]
[{"$f":"B58+1","v":18001},25000,0.25,{"$f":"B58","v":18000},{"$f":"(B59-B58)*C59","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B59+1","v":25001},50000,0.3,{"$f":"B59","v":25000},{"$f":"E59+(B60-B59)*C60","v":9250},0,0,{"$f":"IF(I58=C62,E61+ROUND((H58-J58),0)*I58,IF(I58=C61,E60+ROUND((H58-J58)*I58,0),IF(I58=C60,E59+ROUND((H58-J58)*I58,0),IF(I58=C59,E58+ROUND((H58-J58)*I58,0),E57+ROUND((H58-J58)*I58,0)))))","v":1191750},{"$f":"MIN(K62:L62)","v":59588},{"$f":"ROUND(SUM(H60+I60)*M58,0)","v":0},{"$f":"SUM(H60:J60)","v":1251338}]
[{"$f":"B60+1","v":50001},100000,0.4,{"$f":"B60","v":50000},{"$f":"E60+(B61-B60)*C61","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B61+1","v":100001},null,0.5,100000,{"$f":"IF(J59=0,0,E61)","v":29250},0.05,0,{"$f":"H55","v":50000},{"$f":"IF(H58>H62,H58-H62,0)","v":2375000},{"$f":"IF(I62>0,ROUND(I62*I58,0),0)","v":1187500},{"$f":"I62-J62","v":1187500},{"$f":"IF(H60>0,ROUND(H60*L58,0),0)","v":59588},{"$f":"IF(K62>L62,0,L62-K62)","v":0}]
[null,null,1987,{"$f":"C63+1","v":1988},null,"1987-88"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C63","v":1987},{"$f":"D63","v":1988}]
[0,18000,0,0,0,0,0,{"$f":"$E$4","v":2425000},{"$f":"VLOOKUP(H66,A66:C70,3)","v":0.5},{"$f":"INDEX(D66:D70,MATCH(I66,C66:C70,0))","v":100000},{"$f":"INDEX(E66:E70,MATCH(I66,C66:C70,0))","v":29250},{"$f":"IF(H66>H70,VLOOKUP(H66,A66:F70,6),0)","v":0.05},{"$f":"VLOOKUP(H66,A66:G70,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B66,IF($E$3=\"Female\",B73,IF($E$3=\"Senior Citizen\",B80,B87)))","v":18000},0]
[{"$f":"B66+1","v":18001},25000,0.25,{"$f":"B66","v":18000},{"$f":"(B67-B66)*C67","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O66+1","v":18001},25000,0.25]
[{"$f":"B67+1","v":25001},50000,0.3,{"$f":"B67","v":25000},{"$f":"E67+(B68-B67)*C68","v":9250},0,0,{"$f":"IF(I66=C70,E69+ROUND((H66-J66),0)*I66,IF(I66=C69,E68+ROUND((H66-J66)*I66,0),IF(I66=C68,E67+ROUND((H66-J66)*I66,0),IF(I66=C67,E66+ROUND((H66-J66)*I66,0),E65+ROUND((H66-J66)*I66,0)))))","v":1191750},{"$f":"MIN(K70:L70)","v":59588},{"$f":"ROUND(SUM(H68+I68)*M66,0)","v":0},{"$f":"SUM(H68:J68)","v":1251338},null,null,{"$f":"O67+1","v":25001},50000,0.3]
[{"$f":"B68+1","v":50001},100000,0.4,{"$f":"B68","v":50000},{"$f":"E68+(B69-B68)*C69","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O68+1","v":50001},100000,0.4]
[{"$f":"B69+1","v":100001},null,0.5,100000,{"$f":"IF(J67=0,0,E69)","v":29250},0.05,0,50000,{"$f":"IF(H66>H70,H66-H70,0)","v":2375000},{"$f":"IF(I70>0,ROUND(I70*I66,0),0)","v":1187500},{"$f":"I70-J70","v":1187500},{"$f":"IF(H68>0,ROUND(H68*L66,0),0)","v":59588},{"$f":"IF(K70>L70,0,L70-K70)","v":0},{"$f":"O69+1","v":100001},0,0.5]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H68,IF($E$3=\"Female\",H75,IF($E$3=\"Senior Citizen\",H82,H89)))","v":1191750}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I68,IF($E$3=\"Female\",I75,IF($E$3=\"Senior Citizen\",I82,I89)))","v":59588}]
[0,18000,0,0,0,0,0,{"$f":"H66","v":2425000},{"$f":"VLOOKUP(H73,A73:C77,3)","v":0.5},{"$f":"INDEX(D73:D77,MATCH(I73,C73:C77,0))","v":100000},{"$f":"INDEX(E73:E77,MATCH(I73,C73:C77,0))","v":29250},{"$f":"IF(H73>H77,VLOOKUP(H73,A73:F77,6),0)","v":0.05},{"$f":"VLOOKUP(H73,A73:G77,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J68,IF($E$3=\"Female\",J75,IF($E$3=\"Senior Citizen\",J82,J89)))","v":0}]
[{"$f":"B73+1","v":18001},25000,0.25,{"$f":"B73","v":18000},{"$f":"(B74-B73)*C74","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K68,IF($E$3=\"Female\",K75,IF($E$3=\"Senior Citizen\",K82,K89)))","v":1251338}]
[{"$f":"B74+1","v":25001},50000,0.3,{"$f":"B74","v":25000},{"$f":"E74+(B75-B74)*C75","v":9250},0,0,{"$f":"IF(I73=C77,E76+ROUND((H73-J73),0)*I73,IF(I73=C76,E75+ROUND((H73-J73)*I73,0),IF(I73=C75,E74+ROUND((H73-J73)*I73,0),IF(I73=C74,E73+ROUND((H73-J73)*I73,0),E72+ROUND((H73-J73)*I73,0)))))","v":1191750},{"$f":"MIN(K77:L77)","v":59588},{"$f":"ROUND(SUM(H75+I75)*M73,0)","v":0},{"$f":"SUM(H75:J75)","v":1251338},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A65,IF($E$3=\"Female\",A72,IF($E$3=\"Senior Citizen\",A79,A86)))","v":"Not defined"}]
[{"$f":"B75+1","v":50001},100000,0.4,{"$f":"B75","v":50000},{"$f":"E75+(B76-B75)*C76","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M70,IF($E$3=\"Female\",M77,IF($E$3=\"Senior Citizen\",M84,M91)))","v":0}]
[{"$f":"B76+1","v":100001},null,0.5,100000,{"$f":"IF(J74=0,0,E76)","v":29250},0.05,0,{"$f":"H70","v":50000},{"$f":"IF(H73>H77,H73-H77,0)","v":2375000},{"$f":"IF(I77>0,ROUND(I77*I73,0),0)","v":1187500},{"$f":"I77-J77","v":1187500},{"$f":"IF(H75>0,ROUND(H75*L73,0),0)","v":59588},{"$f":"IF(K77>L77,0,L77-K77)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K68,IF($E$3=\"Female\",K75,IF($E$3=\"Senior Citizen\",K82,K89)))","v":1251338}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H66","v":2425000},{"$f":"VLOOKUP(H80,A80:C84,3)","v":0.5},{"$f":"INDEX(D80:D84,MATCH(I80,C80:C84,0))","v":100000},{"$f":"INDEX(E80:E84,MATCH(I80,C80:C84,0))","v":29250},{"$f":"IF(H80>H84,VLOOKUP(H80,A80:F84,6),0)","v":0.05},{"$f":"VLOOKUP(H80,A80:G84,7)","v":0}]
[{"$f":"B80+1","v":18001},25000,0.25,{"$f":"B80","v":18000},{"$f":"(B81-B80)*C81","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B81+1","v":25001},50000,0.3,{"$f":"B81","v":25000},{"$f":"E81+(B82-B81)*C82","v":9250},0,0,{"$f":"IF(I80=C84,E83+ROUND((H80-J80),0)*I80,IF(I80=C83,E82+ROUND((H80-J80)*I80,0),IF(I80=C82,E81+ROUND((H80-J80)*I80,0),IF(I80=C81,E80+ROUND((H80-J80)*I80,0),E79+ROUND((H80-J80)*I80,0)))))","v":1191750},{"$f":"MIN(K84:L84)","v":59588},{"$f":"ROUND(SUM(H82+I82)*M80,0)","v":0},{"$f":"SUM(H82:J82)","v":1251338}]
[{"$f":"B82+1","v":50001},100000,0.4,{"$f":"B82","v":50000},{"$f":"E82+(B83-B82)*C83","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B83+1","v":100001},null,0.5,100000,{"$f":"IF(J81=0,0,E83)","v":29250},0.05,0,{"$f":"H77","v":50000},{"$f":"IF(H80>H84,H80-H84,0)","v":2375000},{"$f":"IF(I84>0,ROUND(I84*I80,0),0)","v":1187500},{"$f":"I84-J84","v":1187500},{"$f":"IF(H82>0,ROUND(H82*L80,0),0)","v":59588},{"$f":"IF(K84>L84,0,L84-K84)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H66","v":2425000},{"$f":"VLOOKUP(H87,A87:C91,3)","v":0.5},{"$f":"INDEX(D87:D91,MATCH(I87,C87:C91,0))","v":100000},{"$f":"INDEX(E87:E91,MATCH(I87,C87:C91,0))","v":29250},{"$f":"IF(H87>H91,VLOOKUP(H87,A87:F91,6),0)","v":0.05},{"$f":"VLOOKUP(H87,A87:G91,7)","v":0}]
[{"$f":"B87+1","v":18001},25000,0.25,{"$f":"B87","v":18000},{"$f":"(B88-B87)*C88","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B88+1","v":25001},50000,0.3,{"$f":"B88","v":25000},{"$f":"E88+(B89-B88)*C89","v":9250},0,0,{"$f":"IF(I87=C91,E90+ROUND((H87-J87),0)*I87,IF(I87=C90,E89+ROUND((H87-J87)*I87,0),IF(I87=C89,E88+ROUND((H87-J87)*I87,0),IF(I87=C88,E87+ROUND((H87-J87)*I87,0),E86+ROUND((H87-J87)*I87,0)))))","v":1191750},{"$f":"MIN(K91:L91)","v":59588},{"$f":"ROUND(SUM(H89+I89)*M87,0)","v":0},{"$f":"SUM(H89:J89)","v":1251338}]
[{"$f":"B89+1","v":50001},100000,0.4,{"$f":"B89","v":50000},{"$f":"E89+(B90-B89)*C90","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B90+1","v":100001},null,0.5,100000,{"$f":"IF(J88=0,0,E90)","v":29250},0.05,0,{"$f":"H84","v":50000},{"$f":"IF(H87>H91,H87-H91,0)","v":2375000},{"$f":"IF(I91>0,ROUND(I91*I87,0),0)","v":1187500},{"$f":"I91-J91","v":1187500},{"$f":"IF(H89>0,ROUND(H89*L87,0),0)","v":59588},{"$f":"IF(K91>L91,0,L91-K91)","v":0}]
[null,null,1988,{"$f":"C92+1","v":1989},null,"1988-89"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C92","v":1988},{"$f":"D92","v":1989}]
[0,18000,0,0,0,0,0,{"$f":"$E$4","v":2425000},{"$f":"VLOOKUP(H95,A95:C99,3)","v":0.5},{"$f":"INDEX(D95:D99,MATCH(I95,C95:C99,0))","v":100000},{"$f":"INDEX(E95:E99,MATCH(I95,C95:C99,0))","v":29250},{"$f":"IF(H95>H99,VLOOKUP(H95,A95:F99,6),0)","v":0.05},{"$f":"VLOOKUP(H95,A95:G99,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B95,IF($E$3=\"Female\",B102,IF($E$3=\"Senior Citizen\",B109,B116)))","v":18000},0]
[{"$f":"B95+1","v":18001},25000,0.25,{"$f":"B95","v":18000},{"$f":"(B96-B95)*C96","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O95+1","v":18001},25000,0.25]
[{"$f":"B96+1","v":25001},50000,0.3,{"$f":"B96","v":25000},{"$f":"E96+(B97-B96)*C97","v":9250},0,0,{"$f":"IF(I95=C99,E98+ROUND((H95-J95),0)*I95,IF(I95=C98,E97+ROUND((H95-J95)*I95,0),IF(I95=C97,E96+ROUND((H95-J95)*I95,0),IF(I95=C96,E95+ROUND((H95-J95)*I95,0),E94+ROUND((H95-J95)*I95,0)))))","v":1191750},{"$f":"MIN(K99:L99)","v":59588},{"$f":"ROUND(SUM(H97+I97)*M95,0)","v":0},{"$f":"SUM(H97:J97)","v":1251338},null,null,{"$f":"O96+1","v":25001},50000,0.3]
[{"$f":"B97+1","v":50001},100000,0.4,{"$f":"B97","v":50000},{"$f":"E97+(B98-B97)*C98","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O97+1","v":50001},100000,0.4]
[{"$f":"B98+1","v":100001},null,0.5,100000,{"$f":"IF(J96=0,0,E98)","v":29250},0.05,0,50000,{"$f":"IF(H95>H99,H95-H99,0)","v":2375000},{"$f":"IF(I99>0,ROUND(I99*I95,0),0)","v":1187500},{"$f":"I99-J99","v":1187500},{"$f":"IF(H97>0,ROUND(H97*L95,0),0)","v":59588},{"$f":"IF(K99>L99,0,L99-K99)","v":0},{"$f":"O98+1","v":100001},0,0.5]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H97,IF($E$3=\"Female\",H104,IF($E$3=\"Senior Citizen\",H111,H118)))","v":1191750}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I97,IF($E$3=\"Female\",I104,IF($E$3=\"Senior Citizen\",I111,I118)))","v":59588}]
[0,18000,0,0,0,0,0,{"$f":"H95","v":2425000},{"$f":"VLOOKUP(H102,A102:C106,3)","v":0.5},{"$f":"INDEX(D102:D106,MATCH(I102,C102:C106,0))","v":100000},{"$f":"INDEX(E102:E106,MATCH(I102,C102:C106,0))","v":29250},{"$f":"IF(H102>H106,VLOOKUP(H102,A102:F106,6),0)","v":0.05},{"$f":"VLOOKUP(H102,A102:G106,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J97,IF($E$3=\"Female\",J104,IF($E$3=\"Senior Citizen\",J111,J118)))","v":0}]
[{"$f":"B102+1","v":18001},25000,0.25,{"$f":"B102","v":18000},{"$f":"(B103-B102)*C103","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K97,IF($E$3=\"Female\",K104,IF($E$3=\"Senior Citizen\",K111,K118)))","v":1251338}]
[{"$f":"B103+1","v":25001},50000,0.3,{"$f":"B103","v":25000},{"$f":"E103+(B104-B103)*C104","v":9250},0,0,{"$f":"IF(I102=C106,E105+ROUND((H102-J102),0)*I102,IF(I102=C105,E104+ROUND((H102-J102)*I102,0),IF(I102=C104,E103+ROUND((H102-J102)*I102,0),IF(I102=C103,E102+ROUND((H102-J102)*I102,0),E101+ROUND((H102-J102)*I102,0)))))","v":1191750},{"$f":"MIN(K106:L106)","v":59588},{"$f":"ROUND(SUM(H104+I104)*M102,0)","v":0},{"$f":"SUM(H104:J104)","v":1251338},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A94,IF($E$3=\"Female\",A101,IF($E$3=\"Senior Citizen\",A108,A115)))","v":"Not defined"}]
[{"$f":"B104+1","v":50001},100000,0.4,{"$f":"B104","v":50000},{"$f":"E104+(B105-B104)*C105","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M99,IF($E$3=\"Female\",M106,IF($E$3=\"Senior Citizen\",M113,M120)))","v":0}]
[{"$f":"B105+1","v":100001},null,0.5,100000,{"$f":"IF(J103=0,0,E105)","v":29250},0.05,0,{"$f":"H99","v":50000},{"$f":"IF(H102>H106,H102-H106,0)","v":2375000},{"$f":"IF(I106>0,ROUND(I106*I102,0),0)","v":1187500},{"$f":"I106-J106","v":1187500},{"$f":"IF(H104>0,ROUND(H104*L102,0),0)","v":59588},{"$f":"IF(K106>L106,0,L106-K106)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K97,IF($E$3=\"Female\",K104,IF($E$3=\"Senior Citizen\",K111,K118)))","v":1251338}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H95","v":2425000},{"$f":"VLOOKUP(H109,A109:C113,3)","v":0.5},{"$f":"INDEX(D109:D113,MATCH(I109,C109:C113,0))","v":100000},{"$f":"INDEX(E109:E113,MATCH(I109,C109:C113,0))","v":29250},{"$f":"IF(H109>H113,VLOOKUP(H109,A109:F113,6),0)","v":0.05},{"$f":"VLOOKUP(H109,A109:G113,7)","v":0}]
[{"$f":"B109+1","v":18001},25000,0.25,{"$f":"B109","v":18000},{"$f":"(B110-B109)*C110","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B110+1","v":25001},50000,0.3,{"$f":"B110","v":25000},{"$f":"E110+(B111-B110)*C111","v":9250},0,0,{"$f":"IF(I109=C113,E112+ROUND((H109-J109),0)*I109,IF(I109=C112,E111+ROUND((H109-J109)*I109,0),IF(I109=C111,E110+ROUND((H109-J109)*I109,0),IF(I109=C110,E109+ROUND((H109-J109)*I109,0),E108+ROUND((H109-J109)*I109,0)))))","v":1191750},{"$f":"MIN(K113:L113)","v":59588},{"$f":"ROUND(SUM(H111+I111)*M109,0)","v":0},{"$f":"SUM(H111:J111)","v":1251338}]
[{"$f":"B111+1","v":50001},100000,0.4,{"$f":"B111","v":50000},{"$f":"E111+(B112-B111)*C112","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B112+1","v":100001},null,0.5,100000,{"$f":"IF(J110=0,0,E112)","v":29250},0.05,0,{"$f":"H106","v":50000},{"$f":"IF(H109>H113,H109-H113,0)","v":2375000},{"$f":"IF(I113>0,ROUND(I113*I109,0),0)","v":1187500},{"$f":"I113-J113","v":1187500},{"$f":"IF(H111>0,ROUND(H111*L109,0),0)","v":59588},{"$f":"IF(K113>L113,0,L113-K113)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H95","v":2425000},{"$f":"VLOOKUP(H116,A116:C120,3)","v":0.5},{"$f":"INDEX(D116:D120,MATCH(I116,C116:C120,0))","v":100000},{"$f":"INDEX(E116:E120,MATCH(I116,C116:C120,0))","v":29250},{"$f":"IF(H116>H120,VLOOKUP(H116,A116:F120,6),0)","v":0.05},{"$f":"VLOOKUP(H116,A116:G120,7)","v":0}]
[{"$f":"B116+1","v":18001},25000,0.25,{"$f":"B116","v":18000},{"$f":"(B117-B116)*C117","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B117+1","v":25001},50000,0.3,{"$f":"B117","v":25000},{"$f":"E117+(B118-B117)*C118","v":9250},0,0,{"$f":"IF(I116=C120,E119+ROUND((H116-J116),0)*I116,IF(I116=C119,E118+ROUND((H116-J116)*I116,0),IF(I116=C118,E117+ROUND((H116-J116)*I116,0),IF(I116=C117,E116+ROUND((H116-J116)*I116,0),E115+ROUND((H116-J116)*I116,0)))))","v":1191750},{"$f":"MIN(K120:L120)","v":59588},{"$f":"ROUND(SUM(H118+I118)*M116,0)","v":0},{"$f":"SUM(H118:J118)","v":1251338}]
[{"$f":"B118+1","v":50001},100000,0.4,{"$f":"B118","v":50000},{"$f":"E118+(B119-B118)*C119","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B119+1","v":100001},null,0.5,100000,{"$f":"IF(J117=0,0,E119)","v":29250},0.05,0,{"$f":"H113","v":50000},{"$f":"IF(H116>H120,H116-H120,0)","v":2375000},{"$f":"IF(I120>0,ROUND(I120*I116,0),0)","v":1187500},{"$f":"I120-J120","v":1187500},{"$f":"IF(H118>0,ROUND(H118*L116,0),0)","v":59588},{"$f":"IF(K120>L120,0,L120-K120)","v":0}]
[null,null,1989,{"$f":"C121+1","v":1990},null,"1989-90"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C121","v":1989},{"$f":"D121","v":1990}]
[0,18000,0,0,0,0,0,{"$f":"$E$4","v":2425000},{"$f":"VLOOKUP(H124,A124:C128,3)","v":0.5},{"$f":"INDEX(D124:D128,MATCH(I124,C124:C128,0))","v":100000},{"$f":"INDEX(E124:E128,MATCH(I124,C124:C128,0))","v":28900},{"$f":"IF(H124>H128,VLOOKUP(H124,A124:F128,6),0)","v":0.08},{"$f":"VLOOKUP(H124,A124:G128,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B124,IF($E$3=\"Female\",B131,IF($E$3=\"Senior Citizen\",B138,B145)))","v":18000},0]
[{"$f":"B124+1","v":18001},25000,0.2,{"$f":"B124","v":18000},{"$f":"(B125-B124)*C125","v":1400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O124+1","v":18001},25000,0.2]
[{"$f":"B125+1","v":25001},50000,0.3,{"$f":"B125","v":25000},{"$f":"E125+(B126-B125)*C126","v":8900},0,0,{"$f":"IF(I124=C128,E127+ROUND((H124-J124),0)*I124,IF(I124=C127,E126+ROUND((H124-J124)*I124,0),IF(I124=C126,E125+ROUND((H124-J124)*I124,0),IF(I124=C125,E124+ROUND((H124-J124)*I124,0),E123+ROUND((H124-J124)*I124,0)))))","v":1191400},{"$f":"MIN(K128:L128)","v":95312},{"$f":"ROUND(SUM(H126+I126)*M124,0)","v":0},{"$f":"SUM(H126:J126)","v":1286712},null,null,{"$f":"O125+1","v":25001},50000,0.3]
[{"$f":"B126+1","v":50001},100000,0.4,{"$f":"B126","v":50000},{"$f":"E126+(B127-B126)*C127","v":28900},0.08,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O126+1","v":50001},100000,0.4]
[{"$f":"B127+1","v":100001},null,0.5,100000,{"$f":"IF(J125=0,0,E127)","v":28900},0.08,0,50000,{"$f":"IF(H124>H128,H124-H128,0)","v":2375000},{"$f":"IF(I128>0,ROUND(I128*I124,0),0)","v":1187500},{"$f":"I128-J128","v":1187500},{"$f":"IF(H126>0,ROUND(H126*L124,0),0)","v":95312},{"$f":"IF(K128>L128,0,L128-K128)","v":0},{"$f":"O127+1","v":100001},0,0.5]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H126,IF($E$3=\"Female\",H133,IF($E$3=\"Senior Citizen\",H140,H147)))","v":1191400}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I126,IF($E$3=\"Female\",I133,IF($E$3=\"Senior Citizen\",I140,I147)))","v":95312}]
[0,18000,0,0,0,0,0,{"$f":"H124","v":2425000},{"$f":"VLOOKUP(H131,A131:C135,3)","v":0.5},{"$f":"INDEX(D131:D135,MATCH(I131,C131:C135,0))","v":100000},{"$f":"INDEX(E131:E135,MATCH(I131,C131:C135,0))","v":28900},{"$f":"IF(H131>H135,VLOOKUP(H131,A131:F135,6),0)","v":0.08},{"$f":"VLOOKUP(H131,A131:G135,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J126,IF($E$3=\"Female\",J133,IF($E$3=\"Senior Citizen\",J140,J147)))","v":0}]
[{"$f":"B131+1","v":18001},25000,0.2,{"$f":"B131","v":18000},{"$f":"(B132-B131)*C132","v":1400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K126,IF($E$3=\"Female\",K133,IF($E$3=\"Senior Citizen\",K140,K147)))","v":1286712}]
[{"$f":"B132+1","v":25001},50000,0.3,{"$f":"B132","v":25000},{"$f":"E132+(B133-B132)*C133","v":8900},0,0,{"$f":"IF(I131=C135,E134+ROUND((H131-J131),0)*I131,IF(I131=C134,E133+ROUND((H131-J131)*I131,0),IF(I131=C133,E132+ROUND((H131-J131)*I131,0),IF(I131=C132,E131+ROUND((H131-J131)*I131,0),E130+ROUND((H131-J131)*I131,0)))))","v":1191400},{"$f":"MIN(K135:L135)","v":95312},{"$f":"ROUND(SUM(H133+I133)*M131,0)","v":0},{"$f":"SUM(H133:J133)","v":1286712},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A123,IF($E$3=\"Female\",A130,IF($E$3=\"Senior Citizen\",A137,A144)))","v":"Not defined"}]
[{"$f":"B133+1","v":50001},100000,0.4,{"$f":"B133","v":50000},{"$f":"E133+(B134-B133)*C134","v":28900},0.08,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M128,IF($E$3=\"Female\",M135,IF($E$3=\"Senior Citizen\",M142,M149)))","v":0}]
[{"$f":"B134+1","v":100001},null,0.5,100000,{"$f":"IF(J132=0,0,E134)","v":28900},0.08,0,{"$f":"H128","v":50000},{"$f":"IF(H131>H135,H131-H135,0)","v":2375000},{"$f":"IF(I135>0,ROUND(I135*I131,0),0)","v":1187500},{"$f":"I135-J135","v":1187500},{"$f":"IF(H133>0,ROUND(H133*L131,0),0)","v":95312},{"$f":"IF(K135>L135,0,L135-K135)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K126,IF($E$3=\"Female\",K133,IF($E$3=\"Senior Citizen\",K140,K147)))","v":1286712}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H124","v":2425000},{"$f":"VLOOKUP(H138,A138:C142,3)","v":0.5},{"$f":"INDEX(D138:D142,MATCH(I138,C138:C142,0))","v":100000},{"$f":"INDEX(E138:E142,MATCH(I138,C138:C142,0))","v":28900},{"$f":"IF(H138>H142,VLOOKUP(H138,A138:F142,6),0)","v":0.08},{"$f":"VLOOKUP(H138,A138:G142,7)","v":0}]
[{"$f":"B138+1","v":18001},25000,0.2,{"$f":"B138","v":18000},{"$f":"(B139-B138)*C139","v":1400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B139+1","v":25001},50000,0.3,{"$f":"B139","v":25000},{"$f":"E139+(B140-B139)*C140","v":8900},0,0,{"$f":"IF(I138=C142,E141+ROUND((H138-J138),0)*I138,IF(I138=C141,E140+ROUND((H138-J138)*I138,0),IF(I138=C140,E139+ROUND((H138-J138)*I138,0),IF(I138=C139,E138+ROUND((H138-J138)*I138,0),E137+ROUND((H138-J138)*I138,0)))))","v":1191400},{"$f":"MIN(K142:L142)","v":95312},{"$f":"ROUND(SUM(H140+I140)*M138,0)","v":0},{"$f":"SUM(H140:J140)","v":1286712}]
[{"$f":"B140+1","v":50001},100000,0.4,{"$f":"B140","v":50000},{"$f":"E140+(B141-B140)*C141","v":28900},0.08,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B141+1","v":100001},null,0.5,100000,{"$f":"IF(J139=0,0,E141)","v":28900},0.08,0,{"$f":"H135","v":50000},{"$f":"IF(H138>H142,H138-H142,0)","v":2375000},{"$f":"IF(I142>0,ROUND(I142*I138,0),0)","v":1187500},{"$f":"I142-J142","v":1187500},{"$f":"IF(H140>0,ROUND(H140*L138,0),0)","v":95312},{"$f":"IF(K142>L142,0,L142-K142)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H124","v":2425000},{"$f":"VLOOKUP(H145,A145:C149,3)","v":0.5},{"$f":"INDEX(D145:D149,MATCH(I145,C145:C149,0))","v":100000},{"$f":"INDEX(E145:E149,MATCH(I145,C145:C149,0))","v":28900},{"$f":"IF(H145>H149,VLOOKUP(H145,A145:F149,6),0)","v":0.08},{"$f":"VLOOKUP(H145,A145:G149,7)","v":0}]
[{"$f":"B145+1","v":18001},25000,0.2,{"$f":"B145","v":18000},{"$f":"(B146-B145)*C146","v":1400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B146+1","v":25001},50000,0.3,{"$f":"B146","v":25000},{"$f":"E146+(B147-B146)*C147","v":8900},0,0,{"$f":"IF(I145=C149,E148+ROUND((H145-J145),0)*I145,IF(I145=C148,E147+ROUND((H145-J145)*I145,0),IF(I145=C147,E146+ROUND((H145-J145)*I145,0),IF(I145=C146,E145+ROUND((H145-J145)*I145,0),E144+ROUND((H145-J145)*I145,0)))))","v":1191400},{"$f":"MIN(K149:L149)","v":95312},{"$f":"ROUND(SUM(H147+I147)*M145,0)","v":0},{"$f":"SUM(H147:J147)","v":1286712}]
[{"$f":"B147+1","v":50001},100000,0.4,{"$f":"B147","v":50000},{"$f":"E147+(B148-B147)*C148","v":28900},0.08,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B148+1","v":100001},null,0.5,100000,{"$f":"IF(J146=0,0,E148)","v":28900},0.08,0,{"$f":"H142","v":50000},{"$f":"IF(H145>H149,H145-H149,0)","v":2375000},{"$f":"IF(I149>0,ROUND(I149*I145,0),0)","v":1187500},{"$f":"I149-J149","v":1187500},{"$f":"IF(H147>0,ROUND(H147*L145,0),0)","v":95312},{"$f":"IF(K149>L149,0,L149-K149)","v":0}]
[null,null,1990,{"$f":"C150+1","v":1991},null,"1990-91"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C150","v":1990},{"$f":"D150","v":1991}]
[0,22000,0,0,0,0,0,{"$f":"$E$4","v":2425000},{"$f":"VLOOKUP(H153,A153:C157,3)","v":0.5},{"$f":"INDEX(D153:D157,MATCH(I153,C153:C157,0))","v":100000},{"$f":"INDEX(E153:E157,MATCH(I153,C153:C157,0))","v":27600},{"$f":"IF(H153>H157,VLOOKUP(H153,A153:F157,6),0)","v":0.12},{"$f":"VLOOKUP(H153,A153:G157,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B153,IF($E$3=\"Female\",B160,IF($E$3=\"Senior Citizen\",B167,B174)))","v":22000},0]
[{"$f":"B153+1","v":22001},30000,0.2,{"$f":"B153","v":22000},{"$f":"(B154-B153)*C154","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O153+1","v":22001},30000,0.2]
[{"$f":"B154+1","v":30001},50000,0.3,{"$f":"B154","v":30000},{"$f":"E154+(B155-B154)*C155","v":7600},0,0,{"$f":"IF(I153=C157,E156+ROUND((H153-J153),0)*I153,IF(I153=C156,E155+ROUND((H153-J153)*I153,0),IF(I153=C155,E154+ROUND((H153-J153)*I153,0),IF(I153=C154,E153+ROUND((H153-J153)*I153,0),E152+ROUND((H153-J153)*I153,0)))))","v":1190100},{"$f":"MIN(K157:L157)","v":142812},{"$f":"ROUND(SUM(H155+I155)*M153,0)","v":0},{"$f":"SUM(H155:J155)","v":1332912},null,null,{"$f":"O154+1","v":30001},50000,0.3]
[{"$f":"B155+1","v":50001},100000,0.4,{"$f":"B155","v":50000},{"$f":"E155+(B156-B155)*C156","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O155+1","v":50001},100000,0.4]
[{"$f":"B156+1","v":100001},null,0.5,100000,{"$f":"IF(J154=0,0,E156)","v":27600},0.12,0,75000,{"$f":"IF(H153>H157,H153-H157,0)","v":2350000},{"$f":"IF(I157>0,ROUND(I157*I153,0),0)","v":1175000},{"$f":"I157-J157","v":1175000},{"$f":"IF(H155>0,ROUND(H155*L153,0),0)","v":142812},{"$f":"IF(K157>L157,0,L157-K157)","v":0},{"$f":"O156+1","v":100001},0,0.5]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H155,IF($E$3=\"Female\",H162,IF($E$3=\"Senior Citizen\",H169,H176)))","v":1190100}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I155,IF($E$3=\"Female\",I162,IF($E$3=\"Senior Citizen\",I169,I176)))","v":142812}]
[0,22000,0,0,0,0,0,{"$f":"H153","v":2425000},{"$f":"VLOOKUP(H160,A160:C164,3)","v":0.5},{"$f":"INDEX(D160:D164,MATCH(I160,C160:C164,0))","v":100000},{"$f":"INDEX(E160:E164,MATCH(I160,C160:C164,0))","v":27600},{"$f":"IF(H160>H164,VLOOKUP(H160,A160:F164,6),0)","v":0.12},{"$f":"VLOOKUP(H160,A160:G164,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J155,IF($E$3=\"Female\",J162,IF($E$3=\"Senior Citizen\",J169,J176)))","v":0}]
[{"$f":"B160+1","v":22001},30000,0.2,{"$f":"B160","v":22000},{"$f":"(B161-B160)*C161","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K155,IF($E$3=\"Female\",K162,IF($E$3=\"Senior Citizen\",K169,K176)))","v":1332912}]
[{"$f":"B161+1","v":30001},50000,0.3,{"$f":"B161","v":30000},{"$f":"E161+(B162-B161)*C162","v":7600},0,0,{"$f":"IF(I160=C164,E163+ROUND((H160-J160),0)*I160,IF(I160=C163,E162+ROUND((H160-J160)*I160,0),IF(I160=C162,E161+ROUND((H160-J160)*I160,0),IF(I160=C161,E160+ROUND((H160-J160)*I160,0),E159+ROUND((H160-J160)*I160,0)))))","v":1190100},{"$f":"MIN(K164:L164)","v":142812},{"$f":"ROUND(SUM(H162+I162)*M160,0)","v":0},{"$f":"SUM(H162:J162)","v":1332912},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A152,IF($E$3=\"Female\",A159,IF($E$3=\"Senior Citizen\",A166,A173)))","v":"Not defined"}]
[{"$f":"B162+1","v":50001},100000,0.4,{"$f":"B162","v":50000},{"$f":"E162+(B163-B162)*C163","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M157,IF($E$3=\"Female\",M164,IF($E$3=\"Senior Citizen\",M171,M178)))","v":0}]
[{"$f":"B163+1","v":100001},null,0.5,100000,{"$f":"IF(J161=0,0,E163)","v":27600},0.12,0,{"$f":"H157","v":75000},{"$f":"IF(H160>H164,H160-H164,0)","v":2350000},{"$f":"IF(I164>0,ROUND(I164*I160,0),0)","v":1175000},{"$f":"I164-J164","v":1175000},{"$f":"IF(H162>0,ROUND(H162*L160,0),0)","v":142812},{"$f":"IF(K164>L164,0,L164-K164)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K155,IF($E$3=\"Female\",K162,IF($E$3=\"Senior Citizen\",K169,K176)))","v":1332912}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,22000,0,0,0,0,0,{"$f":"H153","v":2425000},{"$f":"VLOOKUP(H167,A167:C171,3)","v":0.5},{"$f":"INDEX(D167:D171,MATCH(I167,C167:C171,0))","v":100000},{"$f":"INDEX(E167:E171,MATCH(I167,C167:C171,0))","v":27600},{"$f":"IF(H167>H171,VLOOKUP(H167,A167:F171,6),0)","v":0.12},{"$f":"VLOOKUP(H167,A167:G171,7)","v":0}]
[{"$f":"B167+1","v":22001},30000,0.2,{"$f":"B167","v":22000},{"$f":"(B168-B167)*C168","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B168+1","v":30001},50000,0.3,{"$f":"B168","v":30000},{"$f":"E168+(B169-B168)*C169","v":7600},0,0,{"$f":"IF(I167=C171,E170+ROUND((H167-J167),0)*I167,IF(I167=C170,E169+ROUND((H167-J167)*I167,0),IF(I167=C169,E168+ROUND((H167-J167)*I167,0),IF(I167=C168,E167+ROUND((H167-J167)*I167,0),E166+ROUND((H167-J167)*I167,0)))))","v":1190100},{"$f":"MIN(K171:L171)","v":142812},{"$f":"ROUND(SUM(H169+I169)*M167,0)","v":0},{"$f":"SUM(H169:J169)","v":1332912}]
[{"$f":"B169+1","v":50001},100000,0.4,{"$f":"B169","v":50000},{"$f":"E169+(B170-B169)*C170","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B170+1","v":100001},null,0.5,100000,{"$f":"IF(J168=0,0,E170)","v":27600},0.12,0,{"$f":"H164","v":75000},{"$f":"IF(H167>H171,H167-H171,0)","v":2350000},{"$f":"IF(I171>0,ROUND(I171*I167,0),0)","v":1175000},{"$f":"I171-J171","v":1175000},{"$f":"IF(H169>0,ROUND(H169*L167,0),0)","v":142812},{"$f":"IF(K171>L171,0,L171-K171)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,22000,0,0,0,0,0,{"$f":"H153","v":2425000},{"$f":"VLOOKUP(H174,A174:C178,3)","v":0.5},{"$f":"INDEX(D174:D178,MATCH(I174,C174:C178,0))","v":100000},{"$f":"INDEX(E174:E178,MATCH(I174,C174:C178,0))","v":27600},{"$f":"IF(H174>H178,VLOOKUP(H174,A174:F178,6),0)","v":0.12},{"$f":"VLOOKUP(H174,A174:G178,7)","v":0}]
[{"$f":"B174+1","v":22001},30000,0.2,{"$f":"B174","v":22000},{"$f":"(B175-B174)*C175","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B175+1","v":30001},50000,0.3,{"$f":"B175","v":30000},{"$f":"E175+(B176-B175)*C176","v":7600},0,0,{"$f":"IF(I174=C178,E177+ROUND((H174-J174),0)*I174,IF(I174=C177,E176+ROUND((H174-J174)*I174,0),IF(I174=C176,E175+ROUND((H174-J174)*I174,0),IF(I174=C175,E174+ROUND((H174-J174)*I174,0),E173+ROUND((H174-J174)*I174,0)))))","v":1190100},{"$f":"MIN(K178:L178)","v":142812},{"$f":"ROUND(SUM(H176+I176)*M174,0)","v":0},{"$f":"SUM(H176:J176)","v":1332912}]
[{"$f":"B176+1","v":50001},100000,0.4,{"$f":"B176","v":50000},{"$f":"E176+(B177-B176)*C177","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B177+1","v":100001},null,0.5,100000,{"$f":"IF(J175=0,0,E177)","v":27600},0.12,0,{"$f":"H171","v":75000},{"$f":"IF(H174>H178,H174-H178,0)","v":2350000},{"$f":"IF(I178>0,ROUND(I178*I174,0),0)","v":1175000},{"$f":"I178-J178","v":1175000},{"$f":"IF(H176>0,ROUND(H176*L174,0),0)","v":142812},{"$f":"IF(K178>L178,0,L178-K178)","v":0}]
[null,null,1991,{"$f":"C179+1","v":1992},null,"1991-92"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C179","v":1991},{"$f":"D179","v":1992}]
[0,22000,0,0,0,0,0,{"$f":"$E$4","v":2425000},{"$f":"VLOOKUP(H182,A182:C186,3)","v":0.5},{"$f":"INDEX(D182:D186,MATCH(I182,C182:C186,0))","v":100000},{"$f":"INDEX(E182:E186,MATCH(I182,C182:C186,0))","v":27600},{"$f":"IF(H182>H186,VLOOKUP(H182,A182:F186,6),0)","v":0.12},{"$f":"VLOOKUP(H182,A182:G186,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B182,IF($E$3=\"Female\",B189,IF($E$3=\"Senior Citizen\",B196,B203)))","v":22000},0]
[{"$f":"B182+1","v":22001},30000,0.2,{"$f":"B182","v":22000},{"$f":"(B183-B182)*C183","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O182+1","v":22001},30000,0.2]
[{"$f":"B183+1","v":30001},50000,0.3,{"$f":"B183","v":30000},{"$f":"E183+(B184-B183)*C184","v":7600},0,0,{"$f":"IF(I182=C186,E185+ROUND((H182-J182),0)*I182,IF(I182=C185,E184+ROUND((H182-J182)*I182,0),IF(I182=C184,E183+ROUND((H182-J182)*I182,0),IF(I182=C183,E182+ROUND((H182-J182)*I182,0),E181+ROUND((H182-J182)*I182,0)))))","v":1190100},{"$f":"MIN(K186:L186)","v":142812},{"$f":"ROUND(SUM(H184+I184)*M182,0)","v":0},{"$f":"SUM(H184:J184)","v":1332912},null,null,{"$f":"O183+1","v":30001},50000,0.3]
[{"$f":"B184+1","v":50001},100000,0.4,{"$f":"B184","v":50000},{"$f":"E184+(B185-B184)*C185","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O184+1","v":50001},100000,0.4]
[{"$f":"B185+1","v":100001},null,0.5,100000,{"$f":"IF(J183=0,0,E185)","v":27600},0.12,0,100000,{"$f":"IF(H182>H186,H182-H186,0)","v":2325000},{"$f":"IF(I186>0,ROUND(I186*I182,0),0)","v":1162500},{"$f":"I186-J186","v":1162500},{"$f":"IF(H184>0,ROUND(H184*L182,0),0)","v":142812},{"$f":"IF(K186>L186,0,L186-K186)","v":0},{"$f":"O185+1","v":100001},0,0.5]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H184,IF($E$3=\"Female\",H191,IF($E$3=\"Senior Citizen\",H198,H205)))","v":1190100}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I184,IF($E$3=\"Female\",I191,IF($E$3=\"Senior Citizen\",I198,I205)))","v":142812}]
[0,22000,0,0,0,0,0,{"$f":"H182","v":2425000},{"$f":"VLOOKUP(H189,A189:C193,3)","v":0.5},{"$f":"INDEX(D189:D193,MATCH(I189,C189:C193,0))","v":100000},{"$f":"INDEX(E189:E193,MATCH(I189,C189:C193,0))","v":27600},{"$f":"IF(H189>H193,VLOOKUP(H189,A189:F193,6),0)","v":0.12},{"$f":"VLOOKUP(H189,A189:G193,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J184,IF($E$3=\"Female\",J191,IF($E$3=\"Senior Citizen\",J198,J205)))","v":0}]
[{"$f":"B189+1","v":22001},30000,0.2,{"$f":"B189","v":22000},{"$f":"(B190-B189)*C190","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K184,IF($E$3=\"Female\",K191,IF($E$3=\"Senior Citizen\",K198,K205)))","v":1332912}]
[{"$f":"B190+1","v":30001},50000,0.3,{"$f":"B190","v":30000},{"$f":"E190+(B191-B190)*C191","v":7600},0,0,{"$f":"IF(I189=C193,E192+ROUND((H189-J189),0)*I189,IF(I189=C192,E191+ROUND((H189-J189)*I189,0),IF(I189=C191,E190+ROUND((H189-J189)*I189,0),IF(I189=C190,E189+ROUND((H189-J189)*I189,0),E188+ROUND((H189-J189)*I189,0)))))","v":1190100},{"$f":"MIN(K193:L193)","v":142812},{"$f":"ROUND(SUM(H191+I191)*M189,0)","v":0},{"$f":"SUM(H191:J191)","v":1332912},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A181,IF($E$3=\"Female\",A188,IF($E$3=\"Senior Citizen\",A195,A202)))","v":"Not defined"}]
[{"$f":"B191+1","v":50001},100000,0.4,{"$f":"B191","v":50000},{"$f":"E191+(B192-B191)*C192","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M186,IF($E$3=\"Female\",M193,IF($E$3=\"Senior Citizen\",M200,M207)))","v":0}]
[{"$f":"B192+1","v":100001},null,0.5,100000,{"$f":"IF(J190=0,0,E192)","v":27600},0.12,0,{"$f":"H186","v":100000},{"$f":"IF(H189>H193,H189-H193,0)","v":2325000},{"$f":"IF(I193>0,ROUND(I193*I189,0),0)","v":1162500},{"$f":"I193-J193","v":1162500},{"$f":"IF(H191>0,ROUND(H191*L189,0),0)","v":142812},{"$f":"IF(K193>L193,0,L193-K193)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K184,IF($E$3=\"Female\",K191,IF($E$3=\"Senior Citizen\",K198,K205)))","v":1332912}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,22000,0,0,0,0,0,{"$f":"H182","v":2425000},{"$f":"VLOOKUP(H196,A196:C200,3)","v":0.5},{"$f":"INDEX(D196:D200,MATCH(I196,C196:C200,0))","v":100000},{"$f":"INDEX(E196:E200,MATCH(I196,C196:C200,0))","v":27600},{"$f":"IF(H196>H200,VLOOKUP(H196,A196:F200,6),0)","v":0.12},{"$f":"VLOOKUP(H196,A196:G200,7)","v":0}]
[{"$f":"B196+1","v":22001},30000,0.2,{"$f":"B196","v":22000},{"$f":"(B197-B196)*C197","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B197+1","v":30001},50000,0.3,{"$f":"B197","v":30000},{"$f":"E197+(B198-B197)*C198","v":7600},0,0,{"$f":"IF(I196=C200,E199+ROUND((H196-J196),0)*I196,IF(I196=C199,E198+ROUND((H196-J196)*I196,0),IF(I196=C198,E197+ROUND((H196-J196)*I196,0),IF(I196=C197,E196+ROUND((H196-J196)*I196,0),E195+ROUND((H196-J196)*I196,0)))))","v":1190100},{"$f":"MIN(K200:L200)","v":142812},{"$f":"ROUND(SUM(H198+I198)*M196,0)","v":0},{"$f":"SUM(H198:J198)","v":1332912}]
[{"$f":"B198+1","v":50001},100000,0.4,{"$f":"B198","v":50000},{"$f":"E198+(B199-B198)*C199","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B199+1","v":100001},null,0.5,100000,{"$f":"IF(J197=0,0,E199)","v":27600},0.12,0,{"$f":"H193","v":100000},{"$f":"IF(H196>H200,H196-H200,0)","v":2325000},{"$f":"IF(I200>0,ROUND(I200*I196,0),0)","v":1162500},{"$f":"I200-J200","v":1162500},{"$f":"IF(H198>0,ROUND(H198*L196,0),0)","v":142812},{"$f":"IF(K200>L200,0,L200-K200)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,22000,0,0,0,0,0,{"$f":"H182","v":2425000},{"$f":"VLOOKUP(H203,A203:C207,3)","v":0.5},{"$f":"INDEX(D203:D207,MATCH(I203,C203:C207,0))","v":100000},{"$f":"INDEX(E203:E207,MATCH(I203,C203:C207,0))","v":27600},{"$f":"IF(H203>H207,VLOOKUP(H203,A203:F207,6),0)","v":0.12},{"$f":"VLOOKUP(H203,A203:G207,7)","v":0}]
[{"$f":"B203+1","v":22001},30000,0.2,{"$f":"B203","v":22000},{"$f":"(B204-B203)*C204","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B204+1","v":30001},50000,0.3,{"$f":"B204","v":30000},{"$f":"E204+(B205-B204)*C205","v":7600},0,0,{"$f":"IF(I203=C207,E206+ROUND((H203-J203),0)*I203,IF(I203=C206,E205+ROUND((H203-J203)*I203,0),IF(I203=C205,E204+ROUND((H203-J203)*I203,0),IF(I203=C204,E203+ROUND((H203-J203)*I203,0),E202+ROUND((H203-J203)*I203,0)))))","v":1190100},{"$f":"MIN(K207:L207)","v":142812},{"$f":"ROUND(SUM(H205+I205)*M203,0)","v":0},{"$f":"SUM(H205:J205)","v":1332912}]
[{"$f":"B205+1","v":50001},100000,0.4,{"$f":"B205","v":50000},{"$f":"E205+(B206-B205)*C206","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B206+1","v":100001},null,0.5,100000,{"$f":"IF(J204=0,0,E206)","v":27600},0.12,0,{"$f":"H200","v":100000},{"$f":"IF(H203>H207,H203-H207,0)","v":2325000},{"$f":"IF(I207>0,ROUND(I207*I203,0),0)","v":1162500},{"$f":"I207-J207","v":1162500},{"$f":"IF(H205>0,ROUND(H205*L203,0),0)","v":142812},{"$f":"IF(K207>L207,0,L207-K207)","v":0}]
[null,null,1992,{"$f":"C208+1","v":1993},null,"1992-93"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C208","v":1992},{"$f":"D208","v":1993}]
[0,28000,0,0,0,0,0,{"$f":"$E$4","v":2425000},{"$f":"VLOOKUP(H211,A211:C215,3)","v":0.4},{"$f":"INDEX(D211:D215,MATCH(I211,C211:C215,0))","v":100000},{"$f":"INDEX(E211:E215,MATCH(I211,C211:C215,0))","v":19400},{"$f":"IF(H211>H215,VLOOKUP(H211,A211:F215,6),0)","v":0.12},{"$f":"VLOOKUP(H211,A211:G215,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B211,IF($E$3=\"Female\",B218,IF($E$3=\"Senior Citizen\",B225,B232)))","v":28000},0]
[{"$f":"B211+1","v":28001},50000,0.2,{"$f":"B211","v":28000},{"$f":"(B212-B211)*C212","v":4400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O211+1","v":28001},50000,0.2]
[{"$f":"B212+1","v":50001},100000,0.3,{"$f":"B212","v":50000},{"$f":"E212+(B213-B212)*C213","v":19400},0,0,{"$f":"IF(I211=C215,E214+ROUND((H211-J211),0)*I211,IF(I211=C214,E213+ROUND((H211-J211)*I211,0),IF(I211=C213,E212+ROUND((H211-J211)*I211,0),IF(I211=C212,E211+ROUND((H211-J211)*I211,0),E210+ROUND((H211-J211)*I211,0)))))","v":949400},{"$f":"MIN(K215:L215)","v":113928},{"$f":"ROUND(SUM(H213+I213)*M211,0)","v":0},{"$f":"SUM(H213:J213)","v":1063328},null,null,{"$f":"O212+1","v":50001},100000,0.3]
[{"$f":"B213+1","v":100001},null,0.4,{"$f":"B213","v":100000},{"$f":"IF(J211=0,0,E213)","v":19400},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O213+1","v":100001},0,0.4]
["Surcharge Limit",null,null,100000,null,0.12,0,100000,{"$f":"IF(H211>H215,H211-H215,0)","v":2325000},{"$f":"IF(I215>0,ROUND(I215*I211,0),0)","v":930000},{"$f":"I215-J215","v":1395000},{"$f":"IF(H213>0,ROUND(H213*L211,0),0)","v":113928},{"$f":"IF(K215>L215,0,L215-K215)","v":0},{"$f":"O214+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H213,IF($E$3=\"Female\",H220,IF($E$3=\"Senior Citizen\",H227,H234)))","v":949400}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I213,IF($E$3=\"Female\",I220,IF($E$3=\"Senior Citizen\",I227,I234)))","v":113928}]
[0,28000,0,0,0,0,0,{"$f":"H211","v":2425000},{"$f":"VLOOKUP(H218,A218:C222,3)","v":0.4},{"$f":"INDEX(D218:D222,MATCH(I218,C218:C222,0))","v":100000},{"$f":"INDEX(E218:E222,MATCH(I218,C218:C222,0))","v":19400},{"$f":"IF(H218>H222,VLOOKUP(H218,A218:F222,6),0)","v":0.12},{"$f":"VLOOKUP(H218,A218:G222,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J213,IF($E$3=\"Female\",J220,IF($E$3=\"Senior Citizen\",J227,J234)))","v":0}]
[{"$f":"B218+1","v":28001},50000,0.2,{"$f":"B218","v":28000},{"$f":"(B219-B218)*C219","v":4400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K213,IF($E$3=\"Female\",K220,IF($E$3=\"Senior Citizen\",K227,K234)))","v":1063328}]
[{"$f":"B219+1","v":50001},100000,0.3,{"$f":"B219","v":50000},{"$f":"E219+(B220-B219)*C220","v":19400},0,0,{"$f":"IF(I218=C222,E221+ROUND((H218-J218),0)*I218,IF(I218=C221,E220+ROUND((H218-J218)*I218,0),IF(I218=C220,E219+ROUND((H218-J218)*I218,0),IF(I218=C219,E218+ROUND((H218-J218)*I218,0),E217+ROUND((H218-J218)*I218,0)))))","v":949400},{"$f":"MIN(K222:L222)","v":113928},{"$f":"ROUND(SUM(H220+I220)*M218,0)","v":0},{"$f":"SUM(H220:J220)","v":1063328},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A210,IF($E$3=\"Female\",A217,IF($E$3=\"Senior Citizen\",A224,A231)))","v":"Not defined"}]
[{"$f":"B220+1","v":100001},null,0.4,{"$f":"B220","v":100000},{"$f":"IF(J218=0,0,E220)","v":19400},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M215,IF($E$3=\"Female\",M222,IF($E$3=\"Senior Citizen\",M229,M236)))","v":0}]
["Surcharge Limit",null,null,100000,null,0.12,0,{"$f":"H215","v":100000},{"$f":"IF(H218>H222,H218-H222,0)","v":2325000},{"$f":"IF(I222>0,ROUND(I222*I218,0),0)","v":930000},{"$f":"I222-J222","v":1395000},{"$f":"IF(H220>0,ROUND(H220*L218,0),0)","v":113928},{"$f":"IF(K222>L222,0,L222-K222)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K213,IF($E$3=\"Female\",K220,IF($E$3=\"Senior Citizen\",K227,K234)))","v":1063328}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,28000,0,0,0,0,0,{"$f":"H211","v":2425000},{"$f":"VLOOKUP(H225,A225:C229,3)","v":0.4},{"$f":"INDEX(D225:D229,MATCH(I225,C225:C229,0))","v":100000},{"$f":"INDEX(E225:E229,MATCH(I225,C225:C229,0))","v":19400},{"$f":"IF(H225>H229,VLOOKUP(H225,A225:F229,6),0)","v":0.12},{"$f":"VLOOKUP(H225,A225:G229,7)","v":0}]
[{"$f":"B225+1","v":28001},50000,0.2,{"$f":"B225","v":28000},{"$f":"(B226-B225)*C226","v":4400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B226+1","v":50001},100000,0.3,{"$f":"B226","v":50000},{"$f":"E226+(B227-B226)*C227","v":19400},0,0,{"$f":"IF(I225=C229,E228+ROUND((H225-J225),0)*I225,IF(I225=C228,E227+ROUND((H225-J225)*I225,0),IF(I225=C227,E226+ROUND((H225-J225)*I225,0),IF(I225=C226,E225+ROUND((H225-J225)*I225,0),E224+ROUND((H225-J225)*I225,0)))))","v":949400},{"$f":"MIN(K229:L229)","v":113928},{"$f":"ROUND(SUM(H227+I227)*M225,0)","v":0},{"$f":"SUM(H227:J227)","v":1063328}]
[{"$f":"B227+1","v":100001},null,0.4,{"$f":"B227","v":100000},{"$f":"IF(J225=0,0,E227)","v":19400},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,100000,null,0.12,0,{"$f":"H222","v":100000},{"$f":"IF(H225>H229,H225-H229,0)","v":2325000},{"$f":"IF(I229>0,ROUND(I229*I225,0),0)","v":930000},{"$f":"I229-J229","v":1395000},{"$f":"IF(H227>0,ROUND(H227*L225,0),0)","v":113928},{"$f":"IF(K229>L229,0,L229-K229)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,28000,0,0,0,0,0,{"$f":"H211","v":2425000},{"$f":"VLOOKUP(H232,A232:C236,3)","v":0.4},{"$f":"INDEX(D232:D236,MATCH(I232,C232:C236,0))","v":100000},{"$f":"INDEX(E232:E236,MATCH(I232,C232:C236,0))","v":19400},{"$f":"IF(H232>H236,VLOOKUP(H232,A232:F236,6),0)","v":0.12},{"$f":"VLOOKUP(H232,A232:G236,7)","v":0}]
[{"$f":"B232+1","v":28001},50000,0.2,{"$f":"B232","v":28000},{"$f":"(B233-B232)*C233","v":4400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B233+1","v":50001},100000,0.3,{"$f":"B233","v":50000},{"$f":"E233+(B234-B233)*C234","v":19400},0,0,{"$f":"IF(I232=C236,E235+ROUND((H232-J232),0)*I232,IF(I232=C235,E234+ROUND((H232-J232)*I232,0),IF(I232=C234,E233+ROUND((H232-J232)*I232,0),IF(I232=C233,E232+ROUND((H232-J232)*I232,0),E231+ROUND((H232-J232)*I232,0)))))","v":949400},{"$f":"MIN(K236:L236)","v":113928},{"$f":"ROUND(SUM(H234+I234)*M232,0)","v":0},{"$f":"SUM(H234:J234)","v":1063328}]
[{"$f":"B234+1","v":100001},null,0.4,{"$f":"B234","v":100000},{"$f":"IF(J232=0,0,E234)","v":19400},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,100000,null,0.12,0,{"$f":"H229","v":100000},{"$f":"IF(H232>H236,H232-H236,0)","v":2325000},{"$f":"IF(I236>0,ROUND(I236*I232,0),0)","v":930000},{"$f":"I236-J236","v":1395000},{"$f":"IF(H234>0,ROUND(H234*L232,0),0)","v":113928},{"$f":"IF(K236>L236,0,L236-K236)","v":0}]
[null,null,1993,{"$f":"C237+1","v":1994},null,"1993-94"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C237","v":1993},{"$f":"D237","v":1994}]
[0,30000,0,0,0,0,0,{"$f":"$E$4","v":2425000},{"$f":"VLOOKUP(H240,A240:C244,3)","v":0.4},{"$f":"INDEX(D240:D244,MATCH(I240,C240:C244,0))","v":100000},{"$f":"INDEX(E240:E244,MATCH(I240,C240:C244,0))","v":19000},{"$f":"IF(H240>H244,VLOOKUP(H240,A240:F244,6),0)","v":0.12},{"$f":"VLOOKUP(H240,A240:G244,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B240,IF($E$3=\"Female\",B247,IF($E$3=\"Senior Citizen\",B254,B261)))","v":30000},0]
[{"$f":"B240+1","v":30001},50000,0.2,{"$f":"B240","v":30000},{"$f":"(B241-B240)*C241","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O240+1","v":30001},50000,0.2]
[{"$f":"B241+1","v":50001},100000,0.3,{"$f":"B241","v":50000},{"$f":"E241+(B242-B241)*C242","v":19000},0.12,0,{"$f":"IF(I240=C244,E243+ROUND((H240-J240),0)*I240,IF(I240=C243,E242+ROUND((H240-J240)*I240,0),IF(I240=C242,E241+ROUND((H240-J240)*I240,0),IF(I240=C241,E240+ROUND((H240-J240)*I240,0),E239+ROUND((H240-J240)*I240,0)))))","v":949000},{"$f":"MIN(K244:L244)","v":113880},{"$f":"ROUND(SUM(H242+I242)*M240,0)","v":0},{"$f":"SUM(H242:J242)","v":1062880},null,null,{"$f":"O241+1","v":50001},100000,0.3]
[{"$f":"B242+1","v":100001},null,0.4,{"$f":"B242","v":100000},{"$f":"IF(J240=0,0,E242)","v":19000},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O242+1","v":100001},0,0.4]
["Surcharge Limit",null,null,100000,null,null,null,100000,{"$f":"IF(H240>H244,H240-H244,0)","v":2325000},{"$f":"IF(I244>0,ROUND(I244*I240,0),0)","v":930000},{"$f":"I244-J244","v":1395000},{"$f":"IF(H242>0,ROUND(H242*L240,0),0)","v":113880},{"$f":"IF(K244>L244,0,L244-K244)","v":0},{"$f":"O243+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H242,IF($E$3=\"Female\",H249,IF($E$3=\"Senior Citizen\",H256,H263)))","v":949000}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I242,IF($E$3=\"Female\",I249,IF($E$3=\"Senior Citizen\",I256,I263)))","v":113880}]
[0,30000,0,0,0,0,0,{"$f":"H240","v":2425000},{"$f":"VLOOKUP(H247,A247:C251,3)","v":0.4},{"$f":"INDEX(D247:D251,MATCH(I247,C247:C251,0))","v":100000},{"$f":"INDEX(E247:E251,MATCH(I247,C247:C251,0))","v":19000},{"$f":"IF(H247>H251,VLOOKUP(H247,A247:F251,6),0)","v":0.12},{"$f":"VLOOKUP(H247,A247:G251,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J242,IF($E$3=\"Female\",J249,IF($E$3=\"Senior Citizen\",J256,J263)))","v":0}]
[{"$f":"B247+1","v":30001},50000,0.2,{"$f":"B247","v":30000},{"$f":"(B248-B247)*C248","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K242,IF($E$3=\"Female\",K249,IF($E$3=\"Senior Citizen\",K256,K263)))","v":1062880}]
[{"$f":"B248+1","v":50001},100000,0.3,{"$f":"B248","v":50000},{"$f":"E248+(B249-B248)*C249","v":19000},0.12,0,{"$f":"IF(I247=C251,E250+ROUND((H247-J247),0)*I247,IF(I247=C250,E249+ROUND((H247-J247)*I247,0),IF(I247=C249,E248+ROUND((H247-J247)*I247,0),IF(I247=C248,E247+ROUND((H247-J247)*I247,0),E246+ROUND((H247-J247)*I247,0)))))","v":949000},{"$f":"MIN(K251:L251)","v":113880},{"$f":"ROUND(SUM(H249+I249)*M247,0)","v":0},{"$f":"SUM(H249:J249)","v":1062880},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A239,IF($E$3=\"Female\",A246,IF($E$3=\"Senior Citizen\",A253,A260)))","v":"Not defined"}]
[{"$f":"B249+1","v":100001},null,0.4,{"$f":"B249","v":100000},{"$f":"IF(J247=0,0,E249)","v":19000},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M244,IF($E$3=\"Female\",M251,IF($E$3=\"Senior Citizen\",M258,M265)))","v":0}]
["Surcharge Limit",null,null,100000,null,null,null,{"$f":"H244","v":100000},{"$f":"IF(H247>H251,H247-H251,0)","v":2325000},{"$f":"IF(I251>0,ROUND(I251*I247,0),0)","v":930000},{"$f":"I251-J251","v":1395000},{"$f":"IF(H249>0,ROUND(H249*L247,0),0)","v":113880},{"$f":"IF(K251>L251,0,L251-K251)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K242,IF($E$3=\"Female\",K249,IF($E$3=\"Senior Citizen\",K256,K263)))","v":1062880}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,30000,0,0,0,0,0,{"$f":"H240","v":2425000},{"$f":"VLOOKUP(H254,A254:C258,3)","v":0.4},{"$f":"INDEX(D254:D258,MATCH(I254,C254:C258,0))","v":100000},{"$f":"INDEX(E254:E258,MATCH(I254,C254:C258,0))","v":19000},{"$f":"IF(H254>H258,VLOOKUP(H254,A254:F258,6),0)","v":0.12},{"$f":"VLOOKUP(H254,A254:G258,7)","v":0}]
[{"$f":"B254+1","v":30001},50000,0.2,{"$f":"B254","v":30000},{"$f":"(B255-B254)*C255","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B255+1","v":50001},100000,0.3,{"$f":"B255","v":50000},{"$f":"E255+(B256-B255)*C256","v":19000},0.12,0,{"$f":"IF(I254=C258,E257+ROUND((H254-J254),0)*I254,IF(I254=C257,E256+ROUND((H254-J254)*I254,0),IF(I254=C256,E255+ROUND((H254-J254)*I254,0),IF(I254=C255,E254+ROUND((H254-J254)*I254,0),E253+ROUND((H254-J254)*I254,0)))))","v":949000},{"$f":"MIN(K258:L258)","v":113880},{"$f":"ROUND(SUM(H256+I256)*M254,0)","v":0},{"$f":"SUM(H256:J256)","v":1062880}]
[{"$f":"B256+1","v":100001},null,0.4,{"$f":"B256","v":100000},{"$f":"IF(J254=0,0,E256)","v":19000},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,100000,null,null,null,{"$f":"H251","v":100000},{"$f":"IF(H254>H258,H254-H258,0)","v":2325000},{"$f":"IF(I258>0,ROUND(I258*I254,0),0)","v":930000},{"$f":"I258-J258","v":1395000},{"$f":"IF(H256>0,ROUND(H256*L254,0),0)","v":113880},{"$f":"IF(K258>L258,0,L258-K258)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,30000,0,0,0,0,0,{"$f":"H240","v":2425000},{"$f":"VLOOKUP(H261,A261:C265,3)","v":0.4},{"$f":"INDEX(D261:D265,MATCH(I261,C261:C265,0))","v":100000},{"$f":"INDEX(E261:E265,MATCH(I261,C261:C265,0))","v":19000},{"$f":"IF(H261>H265,VLOOKUP(H261,A261:F265,6),0)","v":0.12},{"$f":"VLOOKUP(H261,A261:G265,7)","v":0}]
[{"$f":"B261+1","v":30001},50000,0.2,{"$f":"B261","v":30000},{"$f":"(B262-B261)*C262","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B262+1","v":50001},100000,0.3,{"$f":"B262","v":50000},{"$f":"E262+(B263-B262)*C263","v":19000},0.12,0,{"$f":"IF(I261=C265,E264+ROUND((H261-J261),0)*I261,IF(I261=C264,E263+ROUND((H261-J261)*I261,0),IF(I261=C263,E262+ROUND((H261-J261)*I261,0),IF(I261=C262,E261+ROUND((H261-J261)*I261,0),E260+ROUND((H261-J261)*I261,0)))))","v":949000},{"$f":"MIN(K265:L265)","v":113880},{"$f":"ROUND(SUM(H263+I263)*M261,0)","v":0},{"$f":"SUM(H263:J263)","v":1062880}]
[{"$f":"B263+1","v":100001},null,0.4,{"$f":"B263","v":100000},{"$f":"IF(J261=0,0,E263)","v":19000},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,100000,null,null,null,{"$f":"H258","v":100000},{"$f":"IF(H261>H265,H261-H265,0)","v":2325000},{"$f":"IF(I265>0,ROUND(I265*I261,0),0)","v":930000},{"$f":"I265-J265","v":1395000},{"$f":"IF(H263>0,ROUND(H263*L261,0),0)","v":113880},{"$f":"IF(K265>L265,0,L265-K265)","v":0}]
[null,null,1994,{"$f":"C266+1","v":1995},null,"1994-95"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C266","v":1994},{"$f":"D266","v":1995}]
[0,35000,0,0,0,0,0,{"$f":"$E$4","v":2425000},{"$f":"VLOOKUP(H269,A269:C273,3)","v":0.4},{"$f":"INDEX(D269:D273,MATCH(I269,C269:C273,0))","v":120000},{"$f":"INDEX(E269:E273,MATCH(I269,C269:C273,0))","v":23000},{"$f":"IF(H269>H273,VLOOKUP(H269,A269:F273,6),0)","v":0},{"$f":"VLOOKUP(H269,A269:G273,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B269,IF($E$3=\"Female\",B276,IF($E$3=\"Senior Citizen\",B283,B290)))","v":35000},0]
[{"$f":"B269+1","v":35001},60000,0.2,{"$f":"B269","v":35000},{"$f":"(B270-B269)*C270","v":5000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O269+1","v":35001},60000,0.2]
[{"$f":"B270+1","v":60001},120000,0.3,{"$f":"B270","v":60000},{"$f":"E270+(B271-B270)*C271","v":23000},0,0,{"$f":"IF(I269=C273,E272+ROUND((H269-J269),0)*I269,IF(I269=C272,E271+ROUND((H269-J269)*I269,0),IF(I269=C271,E270+ROUND((H269-J269)*I269,0),IF(I269=C270,E269+ROUND((H269-J269)*I269,0),E268+ROUND((H269-J269)*I269,0)))))","v":945000},{"$f":"MIN(K273:L273)","v":0},{"$f":"ROUND(SUM(H271+I271)*M269,0)","v":0},{"$f":"SUM(H271:J271)","v":945000},null,null,{"$f":"O270+1","v":60001},120000,0.3]
[{"$f":"B271+1","v":120001},null,0.4,{"$f":"B271","v":120000},{"$f":"IF(J269=0,0,E271)","v":23000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O271+1","v":120001},0,0.4]
["Surcharge Limit",null,null,null,null,null,null,0,{"$f":"IF(H269>H273,H269-H273,0)","v":2425000},{"$f":"IF(I273>0,ROUND(I273*I269,0),0)","v":970000},{"$f":"I273-J273","v":1455000},{"$f":"IF(H271>0,ROUND(H271*L269,0),0)","v":0},{"$f":"IF(K273>L273,0,L273-K273)","v":0},{"$f":"O272+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H271,IF($E$3=\"Female\",H278,IF($E$3=\"Senior Citizen\",H285,H292)))","v":945000}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I271,IF($E$3=\"Female\",I278,IF($E$3=\"Senior Citizen\",I285,I292)))","v":0}]
[0,35000,0,0,0,0,0,{"$f":"H269","v":2425000},{"$f":"VLOOKUP(H276,A276:C280,3)","v":0.4},{"$f":"INDEX(D276:D280,MATCH(I276,C276:C280,0))","v":120000},{"$f":"INDEX(E276:E280,MATCH(I276,C276:C280,0))","v":23000},{"$f":"IF(H276>H280,VLOOKUP(H276,A276:F280,6),0)","v":0},{"$f":"VLOOKUP(H276,A276:G280,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J271,IF($E$3=\"Female\",J278,IF($E$3=\"Senior Citizen\",J285,J292)))","v":0}]
[{"$f":"B276+1","v":35001},60000,0.2,{"$f":"B276","v":35000},{"$f":"(B277-B276)*C277","v":5000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K271,IF($E$3=\"Female\",K278,IF($E$3=\"Senior Citizen\",K285,K292)))","v":945000}]
[{"$f":"B277+1","v":60001},120000,0.3,{"$f":"B277","v":60000},{"$f":"E277+(B278-B277)*C278","v":23000},0,0,{"$f":"IF(I276=C280,E279+ROUND((H276-J276),0)*I276,IF(I276=C279,E278+ROUND((H276-J276)*I276,0),IF(I276=C278,E277+ROUND((H276-J276)*I276,0),IF(I276=C277,E276+ROUND((H276-J276)*I276,0),E275+ROUND((H276-J276)*I276,0)))))","v":945000},{"$f":"MIN(K280:L280)","v":0},{"$f":"ROUND(SUM(H278+I278)*M276,0)","v":0},{"$f":"SUM(H278:J278)","v":945000},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A268,IF($E$3=\"Female\",A275,IF($E$3=\"Senior Citizen\",A282,A289)))","v":"Not defined"}]
[{"$f":"B278+1","v":120001},null,0.4,{"$f":"B278","v":120000},{"$f":"IF(J276=0,0,E278)","v":23000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M273,IF($E$3=\"Female\",M280,IF($E$3=\"Senior Citizen\",M287,M294)))","v":0}]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H273","v":0},{"$f":"IF(H276>H280,H276-H280,0)","v":2425000},{"$f":"IF(I280>0,ROUND(I280*I276,0),0)","v":970000},{"$f":"I280-J280","v":1455000},{"$f":"IF(H278>0,ROUND(H278*L276,0),0)","v":0},{"$f":"IF(K280>L280,0,L280-K280)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K271,IF($E$3=\"Female\",K278,IF($E$3=\"Senior Citizen\",K285,K292)))","v":945000}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,35000,0,0,0,0,0,{"$f":"H269","v":2425000},{"$f":"VLOOKUP(H283,A283:C287,3)","v":0.4},{"$f":"INDEX(D283:D287,MATCH(I283,C283:C287,0))","v":120000},{"$f":"INDEX(E283:E287,MATCH(I283,C283:C287,0))","v":23000},{"$f":"IF(H283>H287,VLOOKUP(H283,A283:F287,6),0)","v":0},{"$f":"VLOOKUP(H283,A283:G287,7)","v":0}]
[{"$f":"B283+1","v":35001},60000,0.2,{"$f":"B283","v":35000},{"$f":"(B284-B283)*C284","v":5000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B284+1","v":60001},120000,0.3,{"$f":"B284","v":60000},{"$f":"E284+(B285-B284)*C285","v":23000},0,0,{"$f":"IF(I283=C287,E286+ROUND((H283-J283),0)*I283,IF(I283=C286,E285+ROUND((H283-J283)*I283,0),IF(I283=C285,E284+ROUND((H283-J283)*I283,0),IF(I283=C284,E283+ROUND((H283-J283)*I283,0),E282+ROUND((H283-J283)*I283,0)))))","v":945000},{"$f":"MIN(K287:L287)","v":0},{"$f":"ROUND(SUM(H285+I285)*M283,0)","v":0},{"$f":"SUM(H285:J285)","v":945000}]
[{"$f":"B285+1","v":120001},null,0.4,{"$f":"B285","v":120000},{"$f":"IF(J283=0,0,E285)","v":23000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H280","v":0},{"$f":"IF(H283>H287,H283-H287,0)","v":2425000},{"$f":"IF(I287>0,ROUND(I287*I283,0),0)","v":970000},{"$f":"I287-J287","v":1455000},{"$f":"IF(H285>0,ROUND(H285*L283,0),0)","v":0},{"$f":"IF(K287>L287,0,L287-K287)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,35000,0,0,0,0,0,{"$f":"H269","v":2425000},{"$f":"VLOOKUP(H290,A290:C294,3)","v":0.4},{"$f":"INDEX(D290:D294,MATCH(I290,C290:C294,0))","v":120000},{"$f":"INDEX(E290:E294,MATCH(I290,C290:C294,0))","v":23000},{"$f":"IF(H290>H294,VLOOKUP(H290,A290:F294,6),0)","v":0},{"$f":"VLOOKUP(H290,A290:G294,7)","v":0}]
[{"$f":"B290+1","v":35001},60000,0.2,{"$f":"B290","v":35000},{"$f":"(B291-B290)*C291","v":5000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B291+1","v":60001},120000,0.3,{"$f":"B291","v":60000},{"$f":"E291+(B292-B291)*C292","v":23000},0,0,{"$f":"IF(I290=C294,E293+ROUND((H290-J290),0)*I290,IF(I290=C293,E292+ROUND((H290-J290)*I290,0),IF(I290=C292,E291+ROUND((H290-J290)*I290,0),IF(I290=C291,E290+ROUND((H290-J290)*I290,0),E289+ROUND((H290-J290)*I290,0)))))","v":945000},{"$f":"MIN(K294:L294)","v":0},{"$f":"ROUND(SUM(H292+I292)*M290,0)","v":0},{"$f":"SUM(H292:J292)","v":945000}]
[{"$f":"B292+1","v":120001},null,0.4,{"$f":"B292","v":120000},{"$f":"IF(J290=0,0,E292)","v":23000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H287","v":0},{"$f":"IF(H290>H294,H290-H294,0)","v":2425000},{"$f":"IF(I294>0,ROUND(I294*I290,0),0)","v":970000},{"$f":"I294-J294","v":1455000},{"$f":"IF(H292>0,ROUND(H292*L290,0),0)","v":0},{"$f":"IF(K294>L294,0,L294-K294)","v":0}]
[null,null,1995,{"$f":"C295+1","v":1996},null,"1995-96"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C295","v":1995},{"$f":"D295","v":1996}]
[0,40000,0,0,0,0,0,{"$f":"$E$4","v":2425000},{"$f":"VLOOKUP(H298,A298:C302,3)","v":0.4},{"$f":"INDEX(D298:D302,MATCH(I298,C298:C302,0))","v":120000},{"$f":"INDEX(E298:E302,MATCH(I298,C298:C302,0))","v":22000},{"$f":"IF(H298>H302,VLOOKUP(H298,A298:F302,6),0)","v":0},{"$f":"VLOOKUP(H298,A298:G302,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B298,IF($E$3=\"Female\",B305,IF($E$3=\"Senior Citizen\",B312,B319)))","v":40000},0]
[{"$f":"B298+1","v":40001},60000,0.2,{"$f":"B298","v":40000},{"$f":"(B299-B298)*C299","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O298+1","v":40001},60000,0.2]
[{"$f":"B299+1","v":60001},120000,0.3,{"$f":"B299","v":60000},{"$f":"E299+(B300-B299)*C300","v":22000},0,0,{"$f":"IF(I298=C302,E301+ROUND((H298-J298),0)*I298,IF(I298=C301,E300+ROUND((H298-J298)*I298,0),IF(I298=C300,E299+ROUND((H298-J298)*I298,0),IF(I298=C299,E298+ROUND((H298-J298)*I298,0),E297+ROUND((H298-J298)*I298,0)))))","v":944000},{"$f":"MIN(K302:L302)","v":0},{"$f":"ROUND(SUM(H300+I300)*M298,0)","v":0},{"$f":"SUM(H300:J300)","v":944000},null,null,{"$f":"O299+1","v":60001},120000,0.3]
[{"$f":"B300+1","v":120001},null,0.4,{"$f":"B300","v":120000},{"$f":"IF(J298=0,0,E300)","v":22000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O300+1","v":120001},0,0.4]
["Surcharge Limit",null,null,null,null,null,null,0,{"$f":"IF(H298>H302,H298-H302,0)","v":2425000},{"$f":"IF(I302>0,ROUND(I302*I298,0),0)","v":970000},{"$f":"I302-J302","v":1455000},{"$f":"IF(H300>0,ROUND(H300*L298,0),0)","v":0},{"$f":"IF(K302>L302,0,L302-K302)","v":0},{"$f":"O301+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H300,IF($E$3=\"Female\",H307,IF($E$3=\"Senior Citizen\",H314,H321)))","v":944000}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I300,IF($E$3=\"Female\",I307,IF($E$3=\"Senior Citizen\",I314,I321)))","v":0}]
[0,40000,0,0,0,0,0,{"$f":"H298","v":2425000},{"$f":"VLOOKUP(H305,A305:C309,3)","v":0.4},{"$f":"INDEX(D305:D309,MATCH(I305,C305:C309,0))","v":120000},{"$f":"INDEX(E305:E309,MATCH(I305,C305:C309,0))","v":22000},{"$f":"IF(H305>H309,VLOOKUP(H305,A305:F309,6),0)","v":0},{"$f":"VLOOKUP(H305,A305:G309,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J300,IF($E$3=\"Female\",J307,IF($E$3=\"Senior Citizen\",J314,J321)))","v":0}]
[{"$f":"B305+1","v":40001},60000,0.2,{"$f":"B305","v":40000},{"$f":"(B306-B305)*C306","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K300,IF($E$3=\"Female\",K307,IF($E$3=\"Senior Citizen\",K314,K321)))","v":944000}]
[{"$f":"B306+1","v":60001},120000,0.3,{"$f":"B306","v":60000},{"$f":"E306+(B307-B306)*C307","v":22000},0,0,{"$f":"IF(I305=C309,E308+ROUND((H305-J305),0)*I305,IF(I305=C308,E307+ROUND((H305-J305)*I305,0),IF(I305=C307,E306+ROUND((H305-J305)*I305,0),IF(I305=C306,E305+ROUND((H305-J305)*I305,0),E304+ROUND((H305-J305)*I305,0)))))","v":944000},{"$f":"MIN(K309:L309)","v":0},{"$f":"ROUND(SUM(H307+I307)*M305,0)","v":0},{"$f":"SUM(H307:J307)","v":944000},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A297,IF($E$3=\"Female\",A304,IF($E$3=\"Senior Citizen\",A311,A318)))","v":"Not defined"}]
[{"$f":"B307+1","v":120001},null,0.4,{"$f":"B307","v":120000},{"$f":"IF(J305=0,0,E307)","v":22000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M302,IF($E$3=\"Female\",M309,IF($E$3=\"Senior Citizen\",M316,M323)))","v":0}]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H302","v":0},{"$f":"IF(H305>H309,H305-H309,0)","v":2425000},{"$f":"IF(I309>0,ROUND(I309*I305,0),0)","v":970000},{"$f":"I309-J309","v":1455000},{"$f":"IF(H307>0,ROUND(H307*L305,0),0)","v":0},{"$f":"IF(K309>L309,0,L309-K309)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K300,IF($E$3=\"Female\",K307,IF($E$3=\"Senior Citizen\",K314,K321)))","v":944000}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,40000,0,0,0,0,0,{"$f":"H298","v":2425000},{"$f":"VLOOKUP(H312,A312:C316,3)","v":0.4},{"$f":"INDEX(D312:D316,MATCH(I312,C312:C316,0))","v":120000},{"$f":"INDEX(E312:E316,MATCH(I312,C312:C316,0))","v":22000},{"$f":"IF(H312>H316,VLOOKUP(H312,A312:F316,6),0)","v":0},{"$f":"VLOOKUP(H312,A312:G316,7)","v":0}]
[{"$f":"B312+1","v":40001},60000,0.2,{"$f":"B312","v":40000},{"$f":"(B313-B312)*C313","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B313+1","v":60001},120000,0.3,{"$f":"B313","v":60000},{"$f":"E313+(B314-B313)*C314","v":22000},0,0,{"$f":"IF(I312=C316,E315+ROUND((H312-J312),0)*I312,IF(I312=C315,E314+ROUND((H312-J312)*I312,0),IF(I312=C314,E313+ROUND((H312-J312)*I312,0),IF(I312=C313,E312+ROUND((H312-J312)*I312,0),E311+ROUND((H312-J312)*I312,0)))))","v":944000},{"$f":"MIN(K316:L316)","v":0},{"$f":"ROUND(SUM(H314+I314)*M312,0)","v":0},{"$f":"SUM(H314:J314)","v":944000}]
[{"$f":"B314+1","v":120001},null,0.4,{"$f":"B314","v":120000},{"$f":"IF(J312=0,0,E314)","v":22000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H309","v":0},{"$f":"IF(H312>H316,H312-H316,0)","v":2425000},{"$f":"IF(I316>0,ROUND(I316*I312,0),0)","v":970000},{"$f":"I316-J316","v":1455000},{"$f":"IF(H314>0,ROUND(H314*L312,0),0)","v":0},{"$f":"IF(K316>L316,0,L316-K316)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,40000,0,0,0,0,0,{"$f":"H298","v":2425000},{"$f":"VLOOKUP(H319,A319:C323,3)","v":0.4},{"$f":"INDEX(D319:D323,MATCH(I319,C319:C323,0))","v":120000},{"$f":"INDEX(E319:E323,MATCH(I319,C319:C323,0))","v":22000},{"$f":"IF(H319>H323,VLOOKUP(H319,A319:F323,6),0)","v":0},{"$f":"VLOOKUP(H319,A319:G323,7)","v":0}]
[{"$f":"B319+1","v":40001},60000,0.2,{"$f":"B319","v":40000},{"$f":"(B320-B319)*C320","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B320+1","v":60001},120000,0.3,{"$f":"B320","v":60000},{"$f":"E320+(B321-B320)*C321","v":22000},0,0,{"$f":"IF(I319=C323,E322+ROUND((H319-J319),0)*I319,IF(I319=C322,E321+ROUND((H319-J319)*I319,0),IF(I319=C321,E320+ROUND((H319-J319)*I319,0),IF(I319=C320,E319+ROUND((H319-J319)*I319,0),E318+ROUND((H319-J319)*I319,0)))))","v":944000},{"$f":"MIN(K323:L323)","v":0},{"$f":"ROUND(SUM(H321+I321)*M319,0)","v":0},{"$f":"SUM(H321:J321)","v":944000}]
[{"$f":"B321+1","v":120001},null,0.4,{"$f":"B321","v":120000},{"$f":"IF(J319=0,0,E321)","v":22000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H316","v":0},{"$f":"IF(H319>H323,H319-H323,0)","v":2425000},{"$f":"IF(I323>0,ROUND(I323*I319,0),0)","v":970000},{"$f":"I323-J323","v":1455000},{"$f":"IF(H321>0,ROUND(H321*L319,0),0)","v":0},{"$f":"IF(K323>L323,0,L323-K323)","v":0}]
[null,null,1996,{"$f":"C324+1","v":1997},null,"1996-97"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C324","v":1996},{"$f":"D324","v":1997}]
[0,40000,0,0,0,0,0,{"$f":"$E$4","v":2425000},{"$f":"VLOOKUP(H327,A327:C331,3)","v":0.4},{"$f":"INDEX(D327:D331,MATCH(I327,C327:C331,0))","v":120000},{"$f":"INDEX(E327:E331,MATCH(I327,C327:C331,0))","v":21000},{"$f":"IF(H327>H331,VLOOKUP(H327,A327:F331,6),0)","v":0},{"$f":"VLOOKUP(H327,A327:G331,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B327,IF($E$3=\"Female\",B334,IF($E$3=\"Senior Citizen\",B341,B348)))","v":40000},0]
[{"$f":"B327+1","v":40001},60000,0.15,{"$f":"B327","v":40000},{"$f":"(B328-B327)*C328","v":3000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O327+1","v":40001},60000,0.15]
[{"$f":"B328+1","v":60001},120000,0.3,{"$f":"B328","v":60000},{"$f":"E328+(B329-B328)*C329","v":21000},0,0,{"$f":"IF(I327=C331,E330+ROUND((H327-J327),0)*I327,IF(I327=C330,E329+ROUND((H327-J327)*I327,0),IF(I327=C329,E328+ROUND((H327-J327)*I327,0),IF(I327=C328,E327+ROUND((H327-J327)*I327,0),E326+ROUND((H327-J327)*I327,0)))))","v":943000},{"$f":"MIN(K331:L331)","v":0},{"$f":"ROUND(SUM(H329+I329)*M327,0)","v":0},{"$f":"SUM(H329:J329)","v":943000},null,null,{"$f":"O328+1","v":60001},120000,0.3]
[{"$f":"B329+1","v":120001},null,0.4,{"$f":"B329","v":120000},{"$f":"IF(J327=0,0,E329)","v":21000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O329+1","v":120001},0,0.4]
["Surcharge Limit",null,null,null,null,null,null,0,{"$f":"IF(H327>H331,H327-H331,0)","v":2425000},{"$f":"IF(I331>0,ROUND(I331*I327,0),0)","v":970000},{"$f":"I331-J331","v":1455000},{"$f":"IF(H329>0,ROUND(H329*L327,0),0)","v":0},{"$f":"IF(K331>L331,0,L331-K331)","v":0},{"$f":"O330+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H329,IF($E$3=\"Female\",H336,IF($E$3=\"Senior Citizen\",H343,H350)))","v":943000}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I329,IF($E$3=\"Female\",I336,IF($E$3=\"Senior Citizen\",I343,I350)))","v":0}]
[0,40000,0,0,0,0,0,{"$f":"H327","v":2425000},{"$f":"VLOOKUP(H334,A334:C338,3)","v":0.4},{"$f":"INDEX(D334:D338,MATCH(I334,C334:C338,0))","v":120000},{"$f":"INDEX(E334:E338,MATCH(I334,C334:C338,0))","v":21000},{"$f":"IF(H334>H338,VLOOKUP(H334,A334:F338,6),0)","v":0},{"$f":"VLOOKUP(H334,A334:G338,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J329,IF($E$3=\"Female\",J336,IF($E$3=\"Senior Citizen\",J343,J350)))","v":0}]
[{"$f":"B334+1","v":40001},60000,0.15,{"$f":"B334","v":40000},{"$f":"(B335-B334)*C335","v":3000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K329,IF($E$3=\"Female\",K336,IF($E$3=\"Senior Citizen\",K343,K350)))","v":943000}]
[{"$f":"B335+1","v":60001},120000,0.3,{"$f":"B335","v":60000},{"$f":"E335+(B336-B335)*C336","v":21000},0,0,{"$f":"IF(I334=C338,E337+ROUND((H334-J334),0)*I334,IF(I334=C337,E336+ROUND((H334-J334)*I334,0),IF(I334=C336,E335+ROUND((H334-J334)*I334,0),IF(I334=C335,E334+ROUND((H334-J334)*I334,0),E333+ROUND((H334-J334)*I334,0)))))","v":943000},{"$f":"MIN(K338:L338)","v":0},{"$f":"ROUND(SUM(H336+I336)*M334,0)","v":0},{"$f":"SUM(H336:J336)","v":943000},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A326,IF($E$3=\"Female\",A333,IF($E$3=\"Senior Citizen\",A340,A347)))","v":"Not defined"}]
[{"$f":"B336+1","v":120001},null,0.4,{"$f":"B336","v":120000},{"$f":"IF(J334=0,0,E336)","v":21000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M331,IF($E$3=\"Female\",M338,IF($E$3=\"Senior Citizen\",M345,M352)))","v":0}]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H331","v":0},{"$f":"IF(H334>H338,H334-H338,0)","v":2425000},{"$f":"IF(I338>0,ROUND(I338*I334,0),0)","v":970000},{"$f":"I338-J338","v":1455000},{"$f":"IF(H336>0,ROUND(H336*L334,0),0)","v":0},{"$f":"IF(K338>L338,0,L338-K338)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K329,IF($E$3=\"Female\",K336,IF($E$3=\"Senior Citizen\",K343,K350)))","v":943000}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,40000,0,0,0,0,0,{"$f":"H327","v":2425000},{"$f":"VLOOKUP(H341,A341:C345,3)","v":0.4},{"$f":"INDEX(D341:D345,MATCH(I341,C341:C345,0))","v":120000},{"$f":"INDEX(E341:E345,MATCH(I341,C341:C345,0))","v":21000},{"$f":"IF(H341>H345,VLOOKUP(H341,A341:F345,6),0)","v":0},{"$f":"VLOOKUP(H341,A341:G345,7)","v":0}]
[{"$f":"B341+1","v":40001},60000,0.15,{"$f":"B341","v":40000},{"$f":"(B342-B341)*C342","v":3000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B342+1","v":60001},120000,0.3,{"$f":"B342","v":60000},{"$f":"E342+(B343-B342)*C343","v":21000},0,0,{"$f":"IF(I341=C345,E344+ROUND((H341-J341),0)*I341,IF(I341=C344,E343+ROUND((H341-J341)*I341,0),IF(I341=C343,E342+ROUND((H341-J341)*I341,0),IF(I341=C342,E341+ROUND((H341-J341)*I341,0),E340+ROUND((H341-J341)*I341,0)))))","v":943000},{"$f":"MIN(K345:L345)","v":0},{"$f":"ROUND(SUM(H343+I343)*M341,0)","v":0},{"$f":"SUM(H343:J343)","v":943000}]
[{"$f":"B343+1","v":120001},null,0.4,{"$f":"B343","v":120000},{"$f":"IF(J341=0,0,E343)","v":21000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H338","v":0},{"$f":"IF(H341>H345,H341-H345,0)","v":2425000},{"$f":"IF(I345>0,ROUND(I345*I341,0),0)","v":970000},{"$f":"I345-J345","v":1455000},{"$f":"IF(H343>0,ROUND(H343*L341,0),0)","v":0},{"$f":"IF(K345>L345,0,L345-K345)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,40000,0,0,0,0,0,{"$f":"H327","v":2425000},{"$f":"VLOOKUP(H348,A348:C352,3)","v":0.4},{"$f":"INDEX(D348:D352,MATCH(I348,C348:C352,0))","v":120000},{"$f":"INDEX(E348:E352,MATCH(I348,C348:C352,0))","v":21000},{"$f":"IF(H348>H352,VLOOKUP(H348,A348:F352,6),0)","v":0},{"$f":"VLOOKUP(H348,A348:G352,7)","v":0}]
[{"$f":"B348+1","v":40001},60000,0.15,{"$f":"B348","v":40000},{"$f":"(B349-B348)*C349","v":3000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B349+1","v":60001},120000,0.3,{"$f":"B349","v":60000},{"$f":"E349+(B350-B349)*C350","v":21000},0,0,{"$f":"IF(I348=C352,E351+ROUND((H348-J348),0)*I348,IF(I348=C351,E350+ROUND((H348-J348)*I348,0),IF(I348=C350,E349+ROUND((H348-J348)*I348,0),IF(I348=C349,E348+ROUND((H348-J348)*I348,0),E347+ROUND((H348-J348)*I348,0)))))","v":943000},{"$f":"MIN(K352:L352)","v":0},{"$f":"ROUND(SUM(H350+I350)*M348,0)","v":0},{"$f":"SUM(H350:J350)","v":943000}]
[{"$f":"B350+1","v":120001},null,0.4,{"$f":"B350","v":120000},{"$f":"IF(J348=0,0,E350)","v":21000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H345","v":0},{"$f":"IF(H348>H352,H348-H352,0)","v":2425000},{"$f":"IF(I352>0,ROUND(I352*I348,0),0)","v":970000},{"$f":"I352-J352","v":1455000},{"$f":"IF(H350>0,ROUND(H350*L348,0),0)","v":0},{"$f":"IF(K352>L352,0,L352-K352)","v":0}]
[null,null,1997,{"$f":"C353+1","v":1998},null,"1997-98"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C353","v":1997},{"$f":"D353","v":1998}]
[0,40000,0,0,0,0,0,{"$f":"$E$4","v":2425000},{"$f":"VLOOKUP(H356,A356:C360,3)","v":0.3},{"$f":"INDEX(D356:D360,MATCH(I356,C356:C360,0))","v":150000},{"$f":"INDEX(E356:E360,MATCH(I356,C356:C360,0))","v":20000},{"$f":"IF(H356>H360,VLOOKUP(H356,A356:F360,6),0)","v":0},{"$f":"VLOOKUP(H356,A356:G360,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B356,IF($E$3=\"Female\",B363,IF($E$3=\"Senior Citizen\",B370,B377)))","v":40000},0]
[{"$f":"B356+1","v":40001},60000,0.1,{"$f":"B356","v":40000},{"$f":"(B357-B356)*C357","v":2000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O356+1","v":40001},60000,0.1]
[{"$f":"B357+1","v":60001},150000,0.2,{"$f":"B357","v":60000},{"$f":"E357+(B358-B357)*C358","v":20000},0,0,{"$f":"IF(I356=C360,E359+ROUND((H356-J356),0)*I356,IF(I356=C359,E358+ROUND((H356-J356)*I356,0),IF(I356=C358,E357+ROUND((H356-J356)*I356,0),IF(I356=C357,E356+ROUND((H356-J356)*I356,0),E355+ROUND((H356-J356)*I356,0)))))","v":702500},{"$f":"MIN(K360:L360)","v":0},{"$f":"ROUND(SUM(H358+I358)*M356,0)","v":0},{"$f":"SUM(H358:J358)","v":702500},null,null,{"$f":"O357+1","v":60001},150000,0.2]
[{"$f":"B358+1","v":150001},null,0.3,{"$f":"B358","v":150000},{"$f":"IF(J356=0,0,E358)","v":20000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O358+1","v":150001},0,0.3]
["Surcharge Limit",null,null,null,null,null,null,0,{"$f":"IF(H356>H360,H356-H360,0)","v":2425000},{"$f":"IF(I360>0,ROUND(I360*I356,0),0)","v":727500},{"$f":"I360-J360","v":1697500},{"$f":"IF(H358>0,ROUND(H358*L356,0),0)","v":0},{"$f":"IF(K360>L360,0,L360-K360)","v":0},{"$f":"O359+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H358,IF($E$3=\"Female\",H365,IF($E$3=\"Senior Citizen\",H372,H379)))","v":702500}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I358,IF($E$3=\"Female\",I365,IF($E$3=\"Senior Citizen\",I372,I379)))","v":0}]
[0,40000,0,0,0,0,0,{"$f":"H356","v":2425000},{"$f":"VLOOKUP(H363,A363:C367,3)","v":0.3},{"$f":"INDEX(D363:D367,MATCH(I363,C363:C367,0))","v":150000},{"$f":"INDEX(E363:E367,MATCH(I363,C363:C367,0))","v":20000},{"$f":"IF(H363>H367,VLOOKUP(H363,A363:F367,6),0)","v":0},{"$f":"VLOOKUP(H363,A363:G367,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J358,IF($E$3=\"Female\",J365,IF($E$3=\"Senior Citizen\",J372,J379)))","v":0}]
[{"$f":"B363+1","v":40001},60000,0.1,{"$f":"B363","v":40000},{"$f":"(B364-B363)*C364","v":2000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K358,IF($E$3=\"Female\",K365,IF($E$3=\"Senior Citizen\",K372,K379)))","v":702500}]
[{"$f":"B364+1","v":60001},150000,0.2,{"$f":"B364","v":60000},{"$f":"E364+(B365-B364)*C365","v":20000},0,0,{"$f":"IF(I363=C367,E366+ROUND((H363-J363),0)*I363,IF(I363=C366,E365+ROUND((H363-J363)*I363,0),IF(I363=C365,E364+ROUND((H363-J363)*I363,0),IF(I363=C364,E363+ROUND((H363-J363)*I363,0),E362+ROUND((H363-J363)*I363,0)))))","v":702500},{"$f":"MIN(K367:L367)","v":0},{"$f":"ROUND(SUM(H365+I365)*M363,0)","v":0},{"$f":"SUM(H365:J365)","v":702500},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A355,IF($E$3=\"Female\",A362,IF($E$3=\"Senior Citizen\",A369,A376)))","v":"Not defined"}]
[{"$f":"B365+1","v":150001},null,0.3,{"$f":"B365","v":150000},{"$f":"IF(J363=0,0,E365)","v":20000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M360,IF($E$3=\"Female\",M367,IF($E$3=\"Senior Citizen\",M374,M381)))","v":0}]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H360","v":0},{"$f":"IF(H363>H367,H363-H367,0)","v":2425000},{"$f":"IF(I367>0,ROUND(I367*I363,0),0)","v":727500},{"$f":"I367-J367","v":1697500},{"$f":"IF(H365>0,ROUND(H365*L363,0),0)","v":0},{"$f":"IF(K367>L367,0,L367-K367)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K358,IF($E$3=\"Female\",K365,IF($E$3=\"Senior Citizen\",K372,K379)))","v":702500}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,40000,0,0,0,0,0,{"$f":"H356","v":2425000},{"$f":"VLOOKUP(H370,A370:C374,3)","v":0.3},{"$f":"INDEX(D370:D374,MATCH(I370,C370:C374,0))","v":150000},{"$f":"INDEX(E370:E374,MATCH(I370,C370:C374,0))","v":20000},{"$f":"IF(H370>H374,VLOOKUP(H370,A370:F374,6),0)","v":0},{"$f":"VLOOKUP(H370,A370:G374,7)","v":0}]
[{"$f":"B370+1","v":40001},60000,0.1,{"$f":"B370","v":40000},{"$f":"(B371-B370)*C371","v":2000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B371+1","v":60001},150000,0.2,{"$f":"B371","v":60000},{"$f":"E371+(B372-B371)*C372","v":20000},0,0,{"$f":"IF(I370=C374,E373+ROUND((H370-J370),0)*I370,IF(I370=C373,E372+ROUND((H370-J370)*I370,0),IF(I370=C372,E371+ROUND((H370-J370)*I370,0),IF(I370=C371,E370+ROUND((H370-J370)*I370,0),E369+ROUND((H370-J370)*I370,0)))))","v":702500},{"$f":"MIN(K374:L374)","v":0},{"$f":"ROUND(SUM(H372+I372)*M370,0)","v":0},{"$f":"SUM(H372:J372)","v":702500}]
[{"$f":"B372+1","v":150001},null,0.3,{"$f":"B372","v":150000},{"$f":"IF(J370=0,0,E372)","v":20000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H367","v":0},{"$f":"IF(H370>H374,H370-H374,0)","v":2425000},{"$f":"IF(I374>0,ROUND(I374*I370,0),0)","v":727500},{"$f":"I374-J374","v":1697500},{"$f":"IF(H372>0,ROUND(H372*L370,0),0)","v":0},{"$f":"IF(K374>L374,0,L374-K374)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,40000,0,0,0,0,0,{"$f":"H356","v":2425000},{"$f":"VLOOKUP(H377,A377:C381,3)","v":0.3},{"$f":"INDEX(D377:D381,MATCH(I377,C377:C381,0))","v":150000},{"$f":"INDEX(E377:E381,MATCH(I377,C377:C381,0))","v":20000},{"$f":"IF(H377>H381,VLOOKUP(H377,A377:F381,6),0)","v":0},{"$f":"VLOOKUP(H377,A377:G381,7)","v":0}]
[{"$f":"B377+1","v":40001},60000,0.1,{"$f":"B377","v":40000},{"$f":"(B378-B377)*C378","v":2000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B378+1","v":60001},150000,0.2,{"$f":"B378","v":60000},{"$f":"E378+(B379-B378)*C379","v":20000},0,0,{"$f":"IF(I377=C381,E380+ROUND((H377-J377),0)*I377,IF(I377=C380,E379+ROUND((H377-J377)*I377,0),IF(I377=C379,E378+ROUND((H377-J377)*I377,0),IF(I377=C378,E377+ROUND((H377-J377)*I377,0),E376+ROUND((H377-J377)*I377,0)))))","v":702500},{"$f":"MIN(K381:L381)","v":0},{"$f":"ROUND(SUM(H379+I379)*M377,0)","v":0},{"$f":"SUM(H379:J379)","v":702500}]
[{"$f":"B379+1","v":150001},null,0.3,{"$f":"B379","v":150000},{"$f":"IF(J377=0,0,E379)","v":20000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H374","v":0},{"$f":"IF(H377>H381,H377-H381,0)","v":2425000},{"$f":"IF(I381>0,ROUND(I381*I377,0),0)","v":727500},{"$f":"I381-J381","v":1697500},{"$f":"IF(H379>0,ROUND(H379*L377,0),0)","v":0},{"$f":"IF(K381>L381,0,L381-K381)","v":0}]
[null,null,1998,{"$f":"C382+1","v":1999},null,"1998-99"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C382","v":1998},{"$f":"D382","v":1999}]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":2425000},{"$f":"VLOOKUP(H385,A385:C389,3)","v":0.3},{"$f":"INDEX(D385:D389,MATCH(I385,C385:C389,0))","v":150000},{"$f":"INDEX(E385:E389,MATCH(I385,C385:C389,0))","v":19000},{"$f":"IF(H385>H389,VLOOKUP(H385,A385:F389,6),0)","v":0},{"$f":"VLOOKUP(H385,A385:G389,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B385,IF($E$3=\"Female\",B392,IF($E$3=\"Senior Citizen\",B399,B406)))","v":50000},0]
[{"$f":"B385+1","v":50001},60000,0.1,{"$f":"B385","v":50000},{"$f":"(B386-B385)*C386","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O385+1","v":50001},60000,0.1]
[{"$f":"B386+1","v":60001},150000,0.2,{"$f":"B386","v":60000},{"$f":"E386+(B387-B386)*C387","v":19000},0,0,{"$f":"IF(I385=C389,E388+ROUND((H385-J385),0)*I385,IF(I385=C388,E387+ROUND((H385-J385)*I385,0),IF(I385=C387,E386+ROUND((H385-J385)*I385,0),IF(I385=C386,E385+ROUND((H385-J385)*I385,0),E384+ROUND((H385-J385)*I385,0)))))","v":701500},{"$f":"MIN(K389:L389)","v":0},{"$f":"ROUND(SUM(H387+I387)*M385,0)","v":0},{"$f":"SUM(H387:J387)","v":701500},null,null,{"$f":"O386+1","v":60001},150000,0.2]
[{"$f":"B387+1","v":150001},null,0.3,{"$f":"B387","v":150000},{"$f":"IF(J385=0,0,E387)","v":19000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O387+1","v":150001},0,0.3]
["Surcharge Limit",null,null,null,null,null,null,0,{"$f":"IF(H385>H389,H385-H389,0)","v":2425000},{"$f":"IF(I389>0,ROUND(I389*I385,0),0)","v":727500},{"$f":"I389-J389","v":1697500},{"$f":"IF(H387>0,ROUND(H387*L385,0),0)","v":0},{"$f":"IF(K389>L389,0,L389-K389)","v":0},{"$f":"O388+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H387,IF($E$3=\"Female\",H394,IF($E$3=\"Senior Citizen\",H401,H408)))","v":701500}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I387,IF($E$3=\"Female\",I394,IF($E$3=\"Senior Citizen\",I401,I408)))","v":0}]
[0,50000,0,0,0,0,0,{"$f":"H385","v":2425000},{"$f":"VLOOKUP(H392,A392:C396,3)","v":0.3},{"$f":"INDEX(D392:D396,MATCH(I392,C392:C396,0))","v":150000},{"$f":"INDEX(E392:E396,MATCH(I392,C392:C396,0))","v":19000},{"$f":"IF(H392>H396,VLOOKUP(H392,A392:F396,6),0)","v":0},{"$f":"VLOOKUP(H392,A392:G396,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J387,IF($E$3=\"Female\",J394,IF($E$3=\"Senior Citizen\",J401,J408)))","v":0}]
[{"$f":"B392+1","v":50001},60000,0.1,{"$f":"B392","v":50000},{"$f":"(B393-B392)*C393","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K387,IF($E$3=\"Female\",K394,IF($E$3=\"Senior Citizen\",K401,K408)))","v":701500}]
[{"$f":"B393+1","v":60001},150000,0.2,{"$f":"B393","v":60000},{"$f":"E393+(B394-B393)*C394","v":19000},0,0,{"$f":"IF(I392=C396,E395+ROUND((H392-J392),0)*I392,IF(I392=C395,E394+ROUND((H392-J392)*I392,0),IF(I392=C394,E393+ROUND((H392-J392)*I392,0),IF(I392=C393,E392+ROUND((H392-J392)*I392,0),E391+ROUND((H392-J392)*I392,0)))))","v":701500},{"$f":"MIN(K396:L396)","v":0},{"$f":"ROUND(SUM(H394+I394)*M392,0)","v":0},{"$f":"SUM(H394:J394)","v":701500},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A384,IF($E$3=\"Female\",A391,IF($E$3=\"Senior Citizen\",A398,A405)))","v":"Not defined"}]
[{"$f":"B394+1","v":150001},null,0.3,{"$f":"B394","v":150000},{"$f":"IF(J392=0,0,E394)","v":19000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M389,IF($E$3=\"Female\",M396,IF($E$3=\"Senior Citizen\",M403,M410)))","v":0}]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H389","v":0},{"$f":"IF(H392>H396,H392-H396,0)","v":2425000},{"$f":"IF(I396>0,ROUND(I396*I392,0),0)","v":727500},{"$f":"I396-J396","v":1697500},{"$f":"IF(H394>0,ROUND(H394*L392,0),0)","v":0},{"$f":"IF(K396>L396,0,L396-K396)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K387,IF($E$3=\"Female\",K394,IF($E$3=\"Senior Citizen\",K401,K408)))","v":701500}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H385","v":2425000},{"$f":"VLOOKUP(H399,A399:C403,3)","v":0.3},{"$f":"INDEX(D399:D403,MATCH(I399,C399:C403,0))","v":150000},{"$f":"INDEX(E399:E403,MATCH(I399,C399:C403,0))","v":19000},{"$f":"IF(H399>H403,VLOOKUP(H399,A399:F403,6),0)","v":0},{"$f":"VLOOKUP(H399,A399:G403,7)","v":0}]
[{"$f":"B399+1","v":50001},60000,0.1,{"$f":"B399","v":50000},{"$f":"(B400-B399)*C400","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B400+1","v":60001},150000,0.2,{"$f":"B400","v":60000},{"$f":"E400+(B401-B400)*C401","v":19000},0,0,{"$f":"IF(I399=C403,E402+ROUND((H399-J399),0)*I399,IF(I399=C402,E401+ROUND((H399-J399)*I399,0),IF(I399=C401,E400+ROUND((H399-J399)*I399,0),IF(I399=C400,E399+ROUND((H399-J399)*I399,0),E398+ROUND((H399-J399)*I399,0)))))","v":701500},{"$f":"MIN(K403:L403)","v":0},{"$f":"ROUND(SUM(H401+I401)*M399,0)","v":0},{"$f":"SUM(H401:J401)","v":701500}]
[{"$f":"B401+1","v":150001},null,0.3,{"$f":"B401","v":150000},{"$f":"IF(J399=0,0,E401)","v":19000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H396","v":0},{"$f":"IF(H399>H403,H399-H403,0)","v":2425000},{"$f":"IF(I403>0,ROUND(I403*I399,0),0)","v":727500},{"$f":"I403-J403","v":1697500},{"$f":"IF(H401>0,ROUND(H401*L399,0),0)","v":0},{"$f":"IF(K403>L403,0,L403-K403)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H385","v":2425000},{"$f":"VLOOKUP(H406,A406:C410,3)","v":0.3},{"$f":"INDEX(D406:D410,MATCH(I406,C406:C410,0))","v":150000},{"$f":"INDEX(E406:E410,MATCH(I406,C406:C410,0))","v":19000},{"$f":"IF(H406>H410,VLOOKUP(H406,A406:F410,6),0)","v":0},{"$f":"VLOOKUP(H406,A406:G410,7)","v":0}]
[{"$f":"B406+1","v":50001},60000,0.1,{"$f":"B406","v":50000},{"$f":"(B407-B406)*C407","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B407+1","v":60001},150000,0.2,{"$f":"B407","v":60000},{"$f":"E407+(B408-B407)*C408","v":19000},0,0,{"$f":"IF(I406=C410,E409+ROUND((H406-J406),0)*I406,IF(I406=C409,E408+ROUND((H406-J406)*I406,0),IF(I406=C408,E407+ROUND((H406-J406)*I406,0),IF(I406=C407,E406+ROUND((H406-J406)*I406,0),E405+ROUND((H406-J406)*I406,0)))))","v":701500},{"$f":"MIN(K410:L410)","v":0},{"$f":"ROUND(SUM(H408+I408)*M406,0)","v":0},{"$f":"SUM(H408:J408)","v":701500}]
[{"$f":"B408+1","v":150001},null,0.3,{"$f":"B408","v":150000},{"$f":"IF(J406=0,0,E408)","v":19000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H403","v":0},{"$f":"IF(H406>H410,H406-H410,0)","v":2425000},{"$f":"IF(I410>0,ROUND(I410*I406,0),0)","v":727500},{"$f":"I410-J410","v":1697500},{"$f":"IF(H408>0,ROUND(H408*L406,0),0)","v":0},{"$f":"IF(K410>L410,0,L410-K410)","v":0}]
[null,null,1999,{"$f":"C411+1","v":2000},null,"1999-00"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C411","v":1999},{"$f":"D411","v":2000}]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":2425000},{"$f":"VLOOKUP(H414,A414:C418,3)","v":0.3},{"$f":"INDEX(D414:D418,MATCH(I414,C414:C418,0))","v":150000},{"$f":"INDEX(E414:E418,MATCH(I414,C414:C418,0))","v":19000},{"$f":"IF(H414>H418,VLOOKUP(H414,A414:F418,6),0)","v":0.1},{"$f":"VLOOKUP(H414,A414:G418,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B414,IF($E$3=\"Female\",B421,IF($E$3=\"Senior Citizen\",B428,B435)))","v":50000},0]
[{"$f":"B414+1","v":50001},60000,0.1,{"$f":"B414","v":50000},{"$f":"(B415-B414)*C415","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O414+1","v":50001},60000,0.1]
[{"$f":"B415+1","v":60001},150000,0.2,{"$f":"B415","v":60000},{"$f":"E415+(B416-B415)*C416","v":19000},0.1,0,{"$f":"IF(I414=C418,E417+ROUND((H414-J414),0)*I414,IF(I414=C417,E416+ROUND((H414-J414)*I414,0),IF(I414=C416,E415+ROUND((H414-J414)*I414,0),IF(I414=C415,E414+ROUND((H414-J414)*I414,0),E413+ROUND((H414-J414)*I414,0)))))","v":701500},{"$f":"MIN(K418:L418)","v":70150},{"$f":"ROUND(SUM(H416+I416)*M414,0)","v":0},{"$f":"SUM(H416:J416)","v":771650},null,null,{"$f":"O415+1","v":60001},150000,0.2]
[{"$f":"B416+1","v":150001},null,0.3,{"$f":"B416","v":150000},{"$f":"IF(J414=0,0,E416)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O416+1","v":150001},0,0.3]
["Surcharge Limit",null,null,60000,null,null,null,60000,{"$f":"IF(H414>H418,H414-H418,0)","v":2365000},{"$f":"IF(I418>0,ROUND(I418*I414,0),0)","v":709500},{"$f":"I418-J418","v":1655500},{"$f":"IF(H416>0,ROUND(H416*L414,0),0)","v":70150},{"$f":"IF(K418>L418,0,L418-K418)","v":0},{"$f":"O417+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H416,IF($E$3=\"Female\",H423,IF($E$3=\"Senior Citizen\",H430,H437)))","v":701500}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I416,IF($E$3=\"Female\",I423,IF($E$3=\"Senior Citizen\",I430,I437)))","v":70150}]
[0,50000,0,0,0,0,0,{"$f":"H414","v":2425000},{"$f":"VLOOKUP(H421,A421:C425,3)","v":0.3},{"$f":"INDEX(D421:D425,MATCH(I421,C421:C425,0))","v":150000},{"$f":"INDEX(E421:E425,MATCH(I421,C421:C425,0))","v":19000},{"$f":"IF(H421>H425,VLOOKUP(H421,A421:F425,6),0)","v":0.1},{"$f":"VLOOKUP(H421,A421:G425,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J416,IF($E$3=\"Female\",J423,IF($E$3=\"Senior Citizen\",J430,J437)))","v":0}]
[{"$f":"B421+1","v":50001},60000,0.1,{"$f":"B421","v":50000},{"$f":"(B422-B421)*C422","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K416,IF($E$3=\"Female\",K423,IF($E$3=\"Senior Citizen\",K430,K437)))","v":771650}]
[{"$f":"B422+1","v":60001},150000,0.2,{"$f":"B422","v":60000},{"$f":"E422+(B423-B422)*C423","v":19000},0.1,0,{"$f":"IF(I421=C425,E424+ROUND((H421-J421),0)*I421,IF(I421=C424,E423+ROUND((H421-J421)*I421,0),IF(I421=C423,E422+ROUND((H421-J421)*I421,0),IF(I421=C422,E421+ROUND((H421-J421)*I421,0),E420+ROUND((H421-J421)*I421,0)))))","v":701500},{"$f":"MIN(K425:L425)","v":70150},{"$f":"ROUND(SUM(H423+I423)*M421,0)","v":0},{"$f":"SUM(H423:J423)","v":771650},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A413,IF($E$3=\"Female\",A420,IF($E$3=\"Senior Citizen\",A427,A434)))","v":"Not defined"}]
[{"$f":"B423+1","v":150001},null,0.3,{"$f":"B423","v":150000},{"$f":"IF(J421=0,0,E423)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M418,IF($E$3=\"Female\",M425,IF($E$3=\"Senior Citizen\",M432,M439)))","v":0}]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H418","v":60000},{"$f":"IF(H421>H425,H421-H425,0)","v":2365000},{"$f":"IF(I425>0,ROUND(I425*I421,0),0)","v":709500},{"$f":"I425-J425","v":1655500},{"$f":"IF(H423>0,ROUND(H423*L421,0),0)","v":70150},{"$f":"IF(K425>L425,0,L425-K425)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K416,IF($E$3=\"Female\",K423,IF($E$3=\"Senior Citizen\",K430,K437)))","v":771650}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H414","v":2425000},{"$f":"VLOOKUP(H428,A428:C432,3)","v":0.3},{"$f":"INDEX(D428:D432,MATCH(I428,C428:C432,0))","v":150000},{"$f":"INDEX(E428:E432,MATCH(I428,C428:C432,0))","v":19000},{"$f":"IF(H428>H432,VLOOKUP(H428,A428:F432,6),0)","v":0.1},{"$f":"VLOOKUP(H428,A428:G432,7)","v":0}]
[{"$f":"B428+1","v":50001},60000,0.1,{"$f":"B428","v":50000},{"$f":"(B429-B428)*C429","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B429+1","v":60001},150000,0.2,{"$f":"B429","v":60000},{"$f":"E429+(B430-B429)*C430","v":19000},0.1,0,{"$f":"IF(I428=C432,E431+ROUND((H428-J428),0)*I428,IF(I428=C431,E430+ROUND((H428-J428)*I428,0),IF(I428=C430,E429+ROUND((H428-J428)*I428,0),IF(I428=C429,E428+ROUND((H428-J428)*I428,0),E427+ROUND((H428-J428)*I428,0)))))","v":701500},{"$f":"MIN(K432:L432)","v":70150},{"$f":"ROUND(SUM(H430+I430)*M428,0)","v":0},{"$f":"SUM(H430:J430)","v":771650}]
[{"$f":"B430+1","v":150001},null,0.3,{"$f":"B430","v":150000},{"$f":"IF(J428=0,0,E430)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H425","v":60000},{"$f":"IF(H428>H432,H428-H432,0)","v":2365000},{"$f":"IF(I432>0,ROUND(I432*I428,0),0)","v":709500},{"$f":"I432-J432","v":1655500},{"$f":"IF(H430>0,ROUND(H430*L428,0),0)","v":70150},{"$f":"IF(K432>L432,0,L432-K432)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H414","v":2425000},{"$f":"VLOOKUP(H435,A435:C439,3)","v":0.3},{"$f":"INDEX(D435:D439,MATCH(I435,C435:C439,0))","v":150000},{"$f":"INDEX(E435:E439,MATCH(I435,C435:C439,0))","v":19000},{"$f":"IF(H435>H439,VLOOKUP(H435,A435:F439,6),0)","v":0.1},{"$f":"VLOOKUP(H435,A435:G439,7)","v":0}]
[{"$f":"B435+1","v":50001},60000,0.1,{"$f":"B435","v":50000},{"$f":"(B436-B435)*C436","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B436+1","v":60001},150000,0.2,{"$f":"B436","v":60000},{"$f":"E436+(B437-B436)*C437","v":19000},0.1,0,{"$f":"IF(I435=C439,E438+ROUND((H435-J435),0)*I435,IF(I435=C438,E437+ROUND((H435-J435)*I435,0),IF(I435=C437,E436+ROUND((H435-J435)*I435,0),IF(I435=C436,E435+ROUND((H435-J435)*I435,0),E434+ROUND((H435-J435)*I435,0)))))","v":701500},{"$f":"MIN(K439:L439)","v":70150},{"$f":"ROUND(SUM(H437+I437)*M435,0)","v":0},{"$f":"SUM(H437:J437)","v":771650}]
[{"$f":"B437+1","v":150001},null,0.3,{"$f":"B437","v":150000},{"$f":"IF(J435=0,0,E437)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H432","v":60000},{"$f":"IF(H435>H439,H435-H439,0)","v":2365000},{"$f":"IF(I439>0,ROUND(I439*I435,0),0)","v":709500},{"$f":"I439-J439","v":1655500},{"$f":"IF(H437>0,ROUND(H437*L435,0),0)","v":70150},{"$f":"IF(K439>L439,0,L439-K439)","v":0}]
[null,null,2000,{"$f":"C440+1","v":2001},null,"2000-01"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C440","v":2000},{"$f":"D440","v":2001}]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":2425000},{"$f":"VLOOKUP(H443,A443:C447,3)","v":0.3},{"$f":"INDEX(D443:D447,MATCH(I443,C443:C447,0))","v":150000},{"$f":"INDEX(E443:E447,MATCH(I443,C443:C447,0))","v":19000},{"$f":"IF(H443>H447,VLOOKUP(H443,A443:F447,6),0)","v":0.17},{"$f":"VLOOKUP(H443,A443:G447,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B443,IF($E$3=\"Female\",B450,IF($E$3=\"Senior Citizen\",B457,B464)))","v":50000},0]
[{"$f":"B443+1","v":50001},60000,0.1,{"$f":"B443","v":50000},{"$f":"(B444-B443)*C444","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O443+1","v":50001},60000,0.1]
[{"$f":"B444+1","v":60001},150000,0.2,{"$f":"B444","v":60000},{"$f":"E444+(B445-B444)*C445","v":19000},0.12,0,{"$f":"IF(I443=C447,E446+ROUND((H443-J443),0)*I443,IF(I443=C446,E445+ROUND((H443-J443)*I443,0),IF(I443=C445,E444+ROUND((H443-J443)*I443,0),IF(I443=C444,E443+ROUND((H443-J443)*I443,0),E442+ROUND((H443-J443)*I443,0)))))","v":701500},{"$f":"MIN(K447:L447)","v":119255},{"$f":"ROUND(SUM(H445+I445)*M443,0)","v":0},{"$f":"SUM(H445:J445)","v":820755},null,null,{"$f":"O444+1","v":60001},150000,0.2]
[{"$f":"B445+1","v":150001},null,0.3,{"$f":"B445","v":150000},{"$f":"IF(J443=0,0,E445)","v":19000},0.17,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O445+1","v":150001},0,0.3]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"IF(H443>150000,150000,60000)","v":150000},{"$f":"IF(H443>H447,H443-H447,0)","v":2275000},{"$f":"IF(I447>0,ROUND(I447*I443,0),0)","v":682500},{"$f":"I447-J447","v":1592500},{"$f":"IF(H445>0,ROUND(H445*L443,0),0)","v":119255},{"$f":"IF(K447>L447,0,L447-K447)","v":0},{"$f":"O446+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H445,IF($E$3=\"Female\",H452,IF($E$3=\"Senior Citizen\",H459,H466)))","v":701500}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I445,IF($E$3=\"Female\",I452,IF($E$3=\"Senior Citizen\",I459,I466)))","v":119255}]
[0,50000,0,0,0,0,0,{"$f":"H443","v":2425000},{"$f":"VLOOKUP(H450,A450:C454,3)","v":0.3},{"$f":"INDEX(D450:D454,MATCH(I450,C450:C454,0))","v":150000},{"$f":"INDEX(E450:E454,MATCH(I450,C450:C454,0))","v":19000},{"$f":"IF(H450>H454,VLOOKUP(H450,A450:F454,6),0)","v":0.17},{"$f":"VLOOKUP(H450,A450:G454,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J445,IF($E$3=\"Female\",J452,IF($E$3=\"Senior Citizen\",J459,J466)))","v":0}]
[{"$f":"B450+1","v":50001},60000,0.1,{"$f":"B450","v":50000},{"$f":"(B451-B450)*C451","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K445,IF($E$3=\"Female\",K452,IF($E$3=\"Senior Citizen\",K459,K466)))","v":820755}]
[{"$f":"B451+1","v":60001},150000,0.2,{"$f":"B451","v":60000},{"$f":"E451+(B452-B451)*C452","v":19000},0.12,0,{"$f":"IF(I450=C454,E453+ROUND((H450-J450),0)*I450,IF(I450=C453,E452+ROUND((H450-J450)*I450,0),IF(I450=C452,E451+ROUND((H450-J450)*I450,0),IF(I450=C451,E450+ROUND((H450-J450)*I450,0),E449+ROUND((H450-J450)*I450,0)))))","v":701500},{"$f":"MIN(K454:L454)","v":119255},{"$f":"ROUND(SUM(H452+I452)*M450,0)","v":0},{"$f":"SUM(H452:J452)","v":820755},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A442,IF($E$3=\"Female\",A449,IF($E$3=\"Senior Citizen\",A456,A463)))","v":"(Above 65 years)"}]
[{"$f":"B452+1","v":150001},null,0.3,{"$f":"B452","v":150000},{"$f":"IF(J450=0,0,E452)","v":19000},0.17,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M447,IF($E$3=\"Female\",M454,IF($E$3=\"Senior Citizen\",M461,M468)))","v":0}]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"IF(H450>150000,150000,60000)","v":150000},{"$f":"IF(H450>H454,H450-H454,0)","v":2275000},{"$f":"IF(I454>0,ROUND(I454*I450,0),0)","v":682500},{"$f":"I454-J454","v":1592500},{"$f":"IF(H452>0,ROUND(H452*L450,0),0)","v":119255},{"$f":"IF(K454>L454,0,L454-K454)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K445,IF($E$3=\"Female\",K452,IF($E$3=\"Senior Citizen\",K459,K466)))","v":820755}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 65 years)"]
[0,50000,0,0,0,0,0,{"$f":"H443","v":2425000},{"$f":"VLOOKUP(H457,A457:C461,3)","v":0.3},{"$f":"INDEX(D457:D461,MATCH(I457,C457:C461,0))","v":150000},{"$f":"INDEX(E457:E461,MATCH(I457,C457:C461,0))","v":19000},{"$f":"IF(H457>H461,VLOOKUP(H457,A457:F461,6),0)","v":0.17},{"$f":"VLOOKUP(H457,A457:G461,7)","v":0}]
[{"$f":"B457+1","v":50001},60000,0.1,{"$f":"B457","v":50000},{"$f":"(B458-B457)*C458","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B458+1","v":60001},150000,0.2,{"$f":"B458","v":60000},{"$f":"E458+(B459-B458)*C459","v":19000},0.12,0,{"$f":"IF(I457=C461,E460+ROUND((H457-J457),0)*I457,IF(I457=C460,E459+ROUND((H457-J457)*I457,0),IF(I457=C459,E458+ROUND((H457-J457)*I457,0),IF(I457=C458,E457+ROUND((H457-J457)*I457,0),E456+ROUND((H457-J457)*I457,0)))))","v":701500},{"$f":"MIN(K461:L461)","v":119255},{"$f":"ROUND(SUM(H459+I459)*M457,0)","v":0},{"$f":"SUM(H459:J459)","v":820755}]
[{"$f":"B459+1","v":150001},null,0.3,{"$f":"B459","v":150000},{"$f":"IF(J457=0,0,E459)","v":19000},0.17,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"IF(H457>150000,150000,60000)","v":150000},{"$f":"IF(H457>H461,H457-H461,0)","v":2275000},{"$f":"IF(I461>0,ROUND(I461*I457,0),0)","v":682500},{"$f":"I461-J461","v":1592500},{"$f":"IF(H459>0,ROUND(H459*L457,0),0)","v":119255},{"$f":"IF(K461>L461,0,L461-K461)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H457","v":2425000},{"$f":"VLOOKUP(H464,A464:C468,3)","v":0.3},{"$f":"INDEX(D464:D468,MATCH(I464,C464:C468,0))","v":150000},{"$f":"INDEX(E464:E468,MATCH(I464,C464:C468,0))","v":19000},{"$f":"IF(H464>H468,VLOOKUP(H464,A464:F468,6),0)","v":0.17},{"$f":"VLOOKUP(H464,A464:G468,7)","v":0}]
[{"$f":"B464+1","v":50001},60000,0.1,{"$f":"B464","v":50000},{"$f":"(B465-B464)*C465","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B465+1","v":60001},150000,0.2,{"$f":"B465","v":60000},{"$f":"E465+(B466-B465)*C466","v":19000},0.12,0,{"$f":"IF(I464=C468,E467+ROUND((H464-J464),0)*I464,IF(I464=C467,E466+ROUND((H464-J464)*I464,0),IF(I464=C466,E465+ROUND((H464-J464)*I464,0),IF(I464=C465,E464+ROUND((H464-J464)*I464,0),E463+ROUND((H464-J464)*I464,0)))))","v":701500},{"$f":"MIN(K468:L468)","v":119255},{"$f":"ROUND(SUM(H466+I466)*M464,0)","v":0},{"$f":"SUM(H466:J466)","v":820755}]
[{"$f":"B466+1","v":150001},null,0.3,{"$f":"B466","v":150000},{"$f":"IF(J464=0,0,E466)","v":19000},0.17,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"IF(H464>150000,150000,60000)","v":150000},{"$f":"IF(H464>H468,H464-H468,0)","v":2275000},{"$f":"IF(I468>0,ROUND(I468*I464,0),0)","v":682500},{"$f":"I468-J468","v":1592500},{"$f":"IF(H466>0,ROUND(H466*L464,0),0)","v":119255},{"$f":"IF(K468>L468,0,L468-K468)","v":0}]
[null,null,2001,{"$f":"C469+1","v":2002},null,"2001-02"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C469","v":2001},{"$f":"D469","v":2002}]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":2425000},{"$f":"VLOOKUP(H472,A472:C476,3)","v":0.3},{"$f":"INDEX(D472:D476,MATCH(I472,C472:C476,0))","v":150000},{"$f":"INDEX(E472:E476,MATCH(I472,C472:C476,0))","v":19000},{"$f":"IF(H472>H476,VLOOKUP(H472,A472:F476,6),0)","v":0.02},{"$f":"VLOOKUP(H472,A472:G476,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B472,IF($E$3=\"Female\",B479,IF($E$3=\"Senior Citizen\",B486,B493)))","v":50000},0]
[{"$f":"B472+1","v":50001},60000,0.1,{"$f":"B472","v":50000},{"$f":"(B473-B472)*C473","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O472+1","v":50001},60000,0.1]
[{"$f":"B473+1","v":60001},150000,0.2,{"$f":"B473","v":60000},{"$f":"E473+(B474-B473)*C474","v":19000},0.02,0,{"$f":"IF(I472=C476,E475+ROUND((H472-J472),0)*I472,IF(I472=C475,E474+ROUND((H472-J472)*I472,0),IF(I472=C474,E473+ROUND((H472-J472)*I472,0),IF(I472=C473,E472+ROUND((H472-J472)*I472,0),E471+ROUND((H472-J472)*I472,0)))))","v":701500},{"$f":"MIN(K476:L476)","v":14030},{"$f":"ROUND(SUM(H474+I474)*M472,0)","v":0},{"$f":"SUM(H474:J474)","v":715530},null,null,{"$f":"O473+1","v":60001},150000,0.2]
[{"$f":"B474+1","v":150001},null,0.3,{"$f":"B474","v":150000},{"$f":"IF(J472=0,0,E474)","v":19000},0.02,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O474+1","v":150001},0,0.3]
["Surcharge Limit",null,null,60000,null,null,null,60000,{"$f":"IF(H472>H476,H472-H476,0)","v":2365000},{"$f":"IF(I476>0,ROUND(I476*I472,0),0)","v":709500},{"$f":"I476-J476","v":1655500},{"$f":"IF(H474>0,ROUND(H474*L472,0),0)","v":14030},{"$f":"IF(K476>L476,0,L476-K476)","v":0},{"$f":"O475+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H474,IF($E$3=\"Female\",H481,IF($E$3=\"Senior Citizen\",H488,H495)))","v":701500}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I474,IF($E$3=\"Female\",I481,IF($E$3=\"Senior Citizen\",I488,I495)))","v":70150}]
[0,50000,0,0,0,0,0,{"$f":"H472","v":2425000},{"$f":"VLOOKUP(H479,A479:C483,3)","v":0.3},{"$f":"INDEX(D479:D483,MATCH(I479,C479:C483,0))","v":150000},{"$f":"INDEX(E479:E483,MATCH(I479,C479:C483,0))","v":19000},{"$f":"IF(H479>H483,VLOOKUP(H479,A479:F483,6),0)","v":0.02},{"$f":"VLOOKUP(H479,A479:G483,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J474,IF($E$3=\"Female\",J481,IF($E$3=\"Senior Citizen\",J488,J495)))","v":0}]
[{"$f":"B479+1","v":50001},60000,0.1,{"$f":"B479","v":50000},{"$f":"(B480-B479)*C480","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K474,IF($E$3=\"Female\",K481,IF($E$3=\"Senior Citizen\",K488,K495)))","v":771650}]
[{"$f":"B480+1","v":60001},150000,0.2,{"$f":"B480","v":60000},{"$f":"E480+(B481-B480)*C481","v":19000},0.02,0,{"$f":"IF(I479=C483,E482+ROUND((H479-J479),0)*I479,IF(I479=C482,E481+ROUND((H479-J479)*I479,0),IF(I479=C481,E480+ROUND((H479-J479)*I479,0),IF(I479=C480,E479+ROUND((H479-J479)*I479,0),E478+ROUND((H479-J479)*I479,0)))))","v":701500},{"$f":"MIN(K483:L483)","v":14030},{"$f":"ROUND(SUM(H481+I481)*M479,0)","v":0},{"$f":"SUM(H481:J481)","v":715530},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A471,IF($E$3=\"Female\",A478,IF($E$3=\"Senior Citizen\",A485,A492)))","v":"(Above 65 years)"}]
[{"$f":"B481+1","v":150001},null,0.3,{"$f":"B481","v":150000},{"$f":"IF(J479=0,0,E481)","v":19000},0.02,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M476,IF($E$3=\"Female\",M483,IF($E$3=\"Senior Citizen\",M490,M497)))","v":0}]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H476","v":60000},{"$f":"IF(H479>H483,H479-H483,0)","v":2365000},{"$f":"IF(I483>0,ROUND(I483*I479,0),0)","v":709500},{"$f":"I483-J483","v":1655500},{"$f":"IF(H481>0,ROUND(H481*L479,0),0)","v":14030},{"$f":"IF(K483>L483,0,L483-K483)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K474,IF($E$3=\"Female\",K481,IF($E$3=\"Senior Citizen\",K488,K495)))","v":771650}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 65 years)"]
[0,50000,0,0,0,0,0,{"$f":"H472","v":2425000},{"$f":"VLOOKUP(H486,A486:C490,3)","v":0.3},{"$f":"INDEX(D486:D490,MATCH(I486,C486:C490,0))","v":150000},{"$f":"INDEX(E486:E490,MATCH(I486,C486:C490,0))","v":19000},{"$f":"IF(H486>H490,VLOOKUP(H486,A486:F490,6),0)","v":0.1},{"$f":"VLOOKUP(H486,A486:G490,7)","v":0}]
[{"$f":"B486+1","v":50001},60000,0.1,{"$f":"B486","v":50000},{"$f":"(B487-B486)*C487","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B487+1","v":60001},150000,0.2,{"$f":"B487","v":60000},{"$f":"E487+(B488-B487)*C488","v":19000},0.1,0,{"$f":"IF(I486=C490,E489+ROUND((H486-J486),0)*I486,IF(I486=C489,E488+ROUND((H486-J486)*I486,0),IF(I486=C488,E487+ROUND((H486-J486)*I486,0),IF(I486=C487,E486+ROUND((H486-J486)*I486,0),E485+ROUND((H486-J486)*I486,0)))))","v":701500},{"$f":"MIN(K490:L490)","v":70150},{"$f":"ROUND(SUM(H488+I488)*M486,0)","v":0},{"$f":"SUM(H488:J488)","v":771650}]
[{"$f":"B488+1","v":150001},null,0.3,{"$f":"B488","v":150000},{"$f":"IF(J486=0,0,E488)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H483","v":60000},{"$f":"IF(H486>H490,H486-H490,0)","v":2365000},{"$f":"IF(I490>0,ROUND(I490*I486,0),0)","v":709500},{"$f":"I490-J490","v":1655500},{"$f":"IF(H488>0,ROUND(H488*L486,0),0)","v":70150},{"$f":"IF(K490>L490,0,L490-K490)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H472","v":2425000},{"$f":"VLOOKUP(H493,A493:C497,3)","v":0.3},{"$f":"INDEX(D493:D497,MATCH(I493,C493:C497,0))","v":150000},{"$f":"INDEX(E493:E497,MATCH(I493,C493:C497,0))","v":19000},{"$f":"IF(H493>H497,VLOOKUP(H493,A493:F497,6),0)","v":0.02},{"$f":"VLOOKUP(H493,A493:G497,7)","v":0}]
[{"$f":"B493+1","v":50001},60000,0.1,{"$f":"B493","v":50000},{"$f":"(B494-B493)*C494","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B494+1","v":60001},150000,0.2,{"$f":"B494","v":60000},{"$f":"E494+(B495-B494)*C495","v":19000},0.02,0,{"$f":"IF(I493=C497,E496+ROUND((H493-J493),0)*I493,IF(I493=C496,E495+ROUND((H493-J493)*I493,0),IF(I493=C495,E494+ROUND((H493-J493)*I493,0),IF(I493=C494,E493+ROUND((H493-J493)*I493,0),E492+ROUND((H493-J493)*I493,0)))))","v":701500},{"$f":"MIN(K497:L497)","v":14030},{"$f":"ROUND(SUM(H495+I495)*M493,0)","v":0},{"$f":"SUM(H495:J495)","v":715530}]
[{"$f":"B495+1","v":150001},null,0.3,{"$f":"B495","v":150000},{"$f":"IF(J493=0,0,E495)","v":19000},0.02,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H490","v":60000},{"$f":"IF(H493>H497,H493-H497,0)","v":2365000},{"$f":"IF(I497>0,ROUND(I497*I493,0),0)","v":709500},{"$f":"I497-J497","v":1655500},{"$f":"IF(H495>0,ROUND(H495*L493,0),0)","v":14030},{"$f":"IF(K497>L497,0,L497-K497)","v":0}]
[null,null,2002,{"$f":"C498+1","v":2003},null,"2002-03"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C498","v":2002},{"$f":"D498","v":2003}]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":2425000},{"$f":"VLOOKUP(H501,A501:C505,3)","v":0.3},{"$f":"INDEX(D501:D505,MATCH(I501,C501:C505,0))","v":150000},{"$f":"INDEX(E501:E505,MATCH(I501,C501:C505,0))","v":19000},{"$f":"IF(H501>H505,VLOOKUP(H501,A501:F505,6),0)","v":0.05},{"$f":"VLOOKUP(H501,A501:G505,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B501,IF($E$3=\"Female\",B508,IF($E$3=\"Senior Citizen\",B515,B522)))","v":50000},0]
[{"$f":"B501+1","v":50001},60000,0.1,{"$f":"B501","v":50000},{"$f":"(B502-B501)*C502","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O501+1","v":50001},60000,0.1]
[{"$f":"B502+1","v":60001},150000,0.2,{"$f":"B502","v":60000},{"$f":"E502+(B503-B502)*C503","v":19000},0.05,0,{"$f":"IF(I501=C505,E504+ROUND((H501-J501),0)*I501,IF(I501=C504,E503+ROUND((H501-J501)*I501,0),IF(I501=C503,E502+ROUND((H501-J501)*I501,0),IF(I501=C502,E501+ROUND((H501-J501)*I501,0),E500+ROUND((H501-J501)*I501,0)))))","v":701500},{"$f":"MIN(K505:L505)","v":35075},{"$f":"ROUND(SUM(H503+I503)*M501,0)","v":0},{"$f":"SUM(H503:J503)","v":736575},null,null,{"$f":"O502+1","v":60001},150000,0.2]
[{"$f":"B503+1","v":150001},null,0.3,{"$f":"B503","v":150000},{"$f":"IF(J501=0,0,E503)","v":19000},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O503+1","v":150001},0,0.3]
["Surcharge Limit",null,null,60000,null,null,null,60000,{"$f":"IF(H501>H505,H501-H505,0)","v":2365000},{"$f":"IF(I505>0,ROUND(I505*I501,0),0)","v":709500},{"$f":"I505-J505","v":1655500},{"$f":"IF(H503>0,ROUND(H503*L501,0),0)","v":35075},{"$f":"IF(K505>L505,0,L505-K505)","v":0},{"$f":"O504+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H503,IF($E$3=\"Female\",H510,IF($E$3=\"Senior Citizen\",H517,H524)))","v":701500}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I503,IF($E$3=\"Female\",I510,IF($E$3=\"Senior Citizen\",I517,I524)))","v":35075}]
[0,50000,0,0,0,0,0,{"$f":"H501","v":2425000},{"$f":"VLOOKUP(H508,A508:C512,3)","v":0.3},{"$f":"INDEX(D508:D512,MATCH(I508,C508:C512,0))","v":150000},{"$f":"INDEX(E508:E512,MATCH(I508,C508:C512,0))","v":19000},{"$f":"IF(H508>H512,VLOOKUP(H508,A508:F512,6),0)","v":0.05},{"$f":"VLOOKUP(H508,A508:G512,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J503,IF($E$3=\"Female\",J510,IF($E$3=\"Senior Citizen\",J517,J524)))","v":0}]
[{"$f":"B508+1","v":50001},60000,0.1,{"$f":"B508","v":50000},{"$f":"(B509-B508)*C509","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K503,IF($E$3=\"Female\",K510,IF($E$3=\"Senior Citizen\",K517,K524)))","v":736575}]
[{"$f":"B509+1","v":60001},150000,0.2,{"$f":"B509","v":60000},{"$f":"E509+(B510-B509)*C510","v":19000},0.05,0,{"$f":"IF(I508=C512,E511+ROUND((H508-J508),0)*I508,IF(I508=C511,E510+ROUND((H508-J508)*I508,0),IF(I508=C510,E509+ROUND((H508-J508)*I508,0),IF(I508=C509,E508+ROUND((H508-J508)*I508,0),E507+ROUND((H508-J508)*I508,0)))))","v":701500},{"$f":"MIN(K512:L512)","v":35075},{"$f":"ROUND(SUM(H510+I510)*M508,0)","v":0},{"$f":"SUM(H510:J510)","v":736575},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A500,IF($E$3=\"Female\",A507,IF($E$3=\"Senior Citizen\",A514,A521)))","v":"(Above 65 years)"}]
[{"$f":"B510+1","v":150001},null,0.3,{"$f":"B510","v":150000},{"$f":"IF(J508=0,0,E510)","v":19000},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M505,IF($E$3=\"Female\",M512,IF($E$3=\"Senior Citizen\",M519,M526)))","v":0}]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H505","v":60000},{"$f":"IF(H508>H512,H508-H512,0)","v":2365000},{"$f":"IF(I512>0,ROUND(I512*I508,0),0)","v":709500},{"$f":"I512-J512","v":1655500},{"$f":"IF(H510>0,ROUND(H510*L508,0),0)","v":35075},{"$f":"IF(K512>L512,0,L512-K512)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K503,IF($E$3=\"Female\",K510,IF($E$3=\"Senior Citizen\",K517,K524)))","v":736575}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 65 years)"]
[0,50000,0,0,0,0,0,{"$f":"H501","v":2425000},{"$f":"VLOOKUP(H515,A515:C519,3)","v":0.3},{"$f":"INDEX(D515:D519,MATCH(I515,C515:C519,0))","v":150000},{"$f":"INDEX(E515:E519,MATCH(I515,C515:C519,0))","v":19000},{"$f":"IF(H515>H519,VLOOKUP(H515,A515:F519,6),0)","v":0.05},{"$f":"VLOOKUP(H515,A515:G519,7)","v":0}]
[{"$f":"B515+1","v":50001},60000,0.1,{"$f":"B515","v":50000},{"$f":"(B516-B515)*C516","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B516+1","v":60001},150000,0.2,{"$f":"B516","v":60000},{"$f":"E516+(B517-B516)*C517","v":19000},0.05,0,{"$f":"IF(I515=C519,E518+ROUND((H515-J515),0)*I515,IF(I515=C518,E517+ROUND((H515-J515)*I515,0),IF(I515=C517,E516+ROUND((H515-J515)*I515,0),IF(I515=C516,E515+ROUND((H515-J515)*I515,0),E514+ROUND((H515-J515)*I515,0)))))","v":701500},{"$f":"MIN(K519:L519)","v":35075},{"$f":"ROUND(SUM(H517+I517)*M515,0)","v":0},{"$f":"SUM(H517:J517)","v":736575}]
[{"$f":"B517+1","v":150001},null,0.3,{"$f":"B517","v":150000},{"$f":"IF(J515=0,0,E517)","v":19000},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H512","v":60000},{"$f":"IF(H515>H519,H515-H519,0)","v":2365000},{"$f":"IF(I519>0,ROUND(I519*I515,0),0)","v":709500},{"$f":"I519-J519","v":1655500},{"$f":"IF(H517>0,ROUND(H517*L515,0),0)","v":35075},{"$f":"IF(K519>L519,0,L519-K519)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H501","v":2425000},{"$f":"VLOOKUP(H522,A522:C526,3)","v":0.3},{"$f":"INDEX(D522:D526,MATCH(I522,C522:C526,0))","v":150000},{"$f":"INDEX(E522:E526,MATCH(I522,C522:C526,0))","v":19000},{"$f":"IF(H522>H526,VLOOKUP(H522,A522:F526,6),0)","v":0.05},{"$f":"VLOOKUP(H522,A522:G526,7)","v":0}]
[{"$f":"B522+1","v":50001},60000,0.1,{"$f":"B522","v":50000},{"$f":"(B523-B522)*C523","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B523+1","v":60001},150000,0.2,{"$f":"B523","v":60000},{"$f":"E523+(B524-B523)*C524","v":19000},0.05,0,{"$f":"IF(I522=C526,E525+ROUND((H522-J522),0)*I522,IF(I522=C525,E524+ROUND((H522-J522)*I522,0),IF(I522=C524,E523+ROUND((H522-J522)*I522,0),IF(I522=C523,E522+ROUND((H522-J522)*I522,0),E521+ROUND((H522-J522)*I522,0)))))","v":701500},{"$f":"MIN(K526:L526)","v":35075},{"$f":"ROUND(SUM(H524+I524)*M522,0)","v":0},{"$f":"SUM(H524:J524)","v":736575}]
[{"$f":"B524+1","v":150001},null,0.3,{"$f":"B524","v":150000},{"$f":"IF(J522=0,0,E524)","v":19000},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H519","v":60000},{"$f":"IF(H522>H526,H522-H526,0)","v":2365000},{"$f":"IF(I526>0,ROUND(I526*I522,0),0)","v":709500},{"$f":"I526-J526","v":1655500},{"$f":"IF(H524>0,ROUND(H524*L522,0),0)","v":35075},{"$f":"IF(K526>L526,0,L526-K526)","v":0}]
[null,null,2003,{"$f":"C527+1","v":2004},null,"2003-04"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C527","v":2003},{"$f":"D527","v":2004}]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":2425000},{"$f":"VLOOKUP(H530,A530:C534,3)","v":0.3},{"$f":"INDEX(D530:D534,MATCH(I530,C530:C534,0))","v":150000},{"$f":"INDEX(E530:E534,MATCH(I530,C530:C534,0))","v":19000},{"$f":"IF(H530>H534,VLOOKUP(H530,A530:F534,6),0)","v":0.1},{"$f":"VLOOKUP(H530,A530:G534,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B530,IF($E$3=\"Female\",B537,IF($E$3=\"Senior Citizen\",B544,B551)))","v":50000},0]
[{"$f":"B530+1","v":50001},60000,0.1,{"$f":"B530","v":50000},{"$f":"(B531-B530)*C531","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O530+1","v":50001},60000,0.1]
[{"$f":"B531+1","v":60001},150000,0.2,{"$f":"B531","v":60000},{"$f":"E531+(B532-B531)*C532","v":19000},0.1,0,{"$f":"IF(I530=C534,E533+ROUND((H530-J530),0)*I530,IF(I530=C533,E532+ROUND((H530-J530)*I530,0),IF(I530=C532,E531+ROUND((H530-J530)*I530,0),IF(I530=C531,E530+ROUND((H530-J530)*I530,0),E529+ROUND((H530-J530)*I530,0)))))","v":701500},{"$f":"MIN(K534:L534)","v":70150},{"$f":"ROUND(SUM(H532+I532)*M530,0)","v":0},{"$f":"SUM(H532:J532)","v":771650},null,null,{"$f":"O531+1","v":60001},150000,0.2]
[{"$f":"B532+1","v":150001},null,0.3,{"$f":"B532","v":150000},{"$f":"IF(J530=0,0,E532)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O532+1","v":150001},0,0.3]
["Surcharge Limit",null,null,850000,null,null,null,850000,{"$f":"IF(H530>H534,H530-H534,0)","v":1575000},{"$f":"IF(I534>0,ROUND(I534*I530,0),0)","v":472500},{"$f":"I534-J534","v":1102500},{"$f":"IF(H532>0,ROUND(H532*L530,0),0)","v":70150},{"$f":"IF(K534>L534,0,L534-K534)","v":0},{"$f":"O533+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H532,IF($E$3=\"Female\",H539,IF($E$3=\"Senior Citizen\",H546,H553)))","v":701500}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I532,IF($E$3=\"Female\",I539,IF($E$3=\"Senior Citizen\",I546,I553)))","v":70150}]
[0,50000,0,0,0,0,0,{"$f":"H530","v":2425000},{"$f":"VLOOKUP(H537,A537:C541,3)","v":0.3},{"$f":"INDEX(D537:D541,MATCH(I537,C537:C541,0))","v":150000},{"$f":"INDEX(E537:E541,MATCH(I537,C537:C541,0))","v":19000},{"$f":"IF(H537>H541,VLOOKUP(H537,A537:F541,6),0)","v":0.1},{"$f":"VLOOKUP(H537,A537:G541,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J532,IF($E$3=\"Female\",J539,IF($E$3=\"Senior Citizen\",J546,J553)))","v":0}]
[{"$f":"B537+1","v":50001},60000,0.1,{"$f":"B537","v":50000},{"$f":"(B538-B537)*C538","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K532,IF($E$3=\"Female\",K539,IF($E$3=\"Senior Citizen\",K546,K553)))","v":771650}]
[{"$f":"B538+1","v":60001},150000,0.2,{"$f":"B538","v":60000},{"$f":"E538+(B539-B538)*C539","v":19000},0.1,0,{"$f":"IF(I537=C541,E540+ROUND((H537-J537),0)*I537,IF(I537=C540,E539+ROUND((H537-J537)*I537,0),IF(I537=C539,E538+ROUND((H537-J537)*I537,0),IF(I537=C538,E537+ROUND((H537-J537)*I537,0),E536+ROUND((H537-J537)*I537,0)))))","v":701500},{"$f":"MIN(K541:L541)","v":70150},{"$f":"ROUND(SUM(H539+I539)*M537,0)","v":0},{"$f":"SUM(H539:J539)","v":771650},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A529,IF($E$3=\"Female\",A536,IF($E$3=\"Senior Citizen\",A543,A550)))","v":"(Above 65 years)"}]
[{"$f":"B539+1","v":150001},null,0.3,{"$f":"B539","v":150000},{"$f":"IF(J537=0,0,E539)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M534,IF($E$3=\"Female\",M541,IF($E$3=\"Senior Citizen\",M548,M555)))","v":0}]
["Surcharge Limit",null,null,850000,null,null,null,{"$f":"H534","v":850000},{"$f":"IF(H537>H541,H537-H541,0)","v":1575000},{"$f":"IF(I541>0,ROUND(I541*I537,0),0)","v":472500},{"$f":"I541-J541","v":1102500},{"$f":"IF(H539>0,ROUND(H539*L537,0),0)","v":70150},{"$f":"IF(K541>L541,0,L541-K541)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K532,IF($E$3=\"Female\",K539,IF($E$3=\"Senior Citizen\",K546,K553)))","v":771650}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 65 years)"]
[0,50000,0,0,0,0,0,{"$f":"H530","v":2425000},{"$f":"VLOOKUP(H544,A544:C548,3)","v":0.3},{"$f":"INDEX(D544:D548,MATCH(I544,C544:C548,0))","v":150000},{"$f":"INDEX(E544:E548,MATCH(I544,C544:C548,0))","v":19000},{"$f":"IF(H544>H548,VLOOKUP(H544,A544:F548,6),0)","v":0.1},{"$f":"VLOOKUP(H544,A544:G548,7)","v":0}]
[{"$f":"B544+1","v":50001},60000,0.1,{"$f":"B544","v":50000},{"$f":"(B545-B544)*C545","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B545+1","v":60001},150000,0.2,{"$f":"B545","v":60000},{"$f":"E545+(B546-B545)*C546","v":19000},0.1,0,{"$f":"IF(I544=C548,E547+ROUND((H544-J544),0)*I544,IF(I544=C547,E546+ROUND((H544-J544)*I544,0),IF(I544=C546,E545+ROUND((H544-J544)*I544,0),IF(I544=C545,E544+ROUND((H544-J544)*I544,0),E543+ROUND((H544-J544)*I544,0)))))","v":701500},{"$f":"MIN(K548:L548)","v":70150},{"$f":"ROUND(SUM(H546+I546)*M544,0)","v":0},{"$f":"SUM(H546:J546)","v":771650}]
[{"$f":"B546+1","v":150001},null,0.3,{"$f":"B546","v":150000},{"$f":"IF(J544=0,0,E546)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,850000,null,null,null,{"$f":"H541","v":850000},{"$f":"IF(H544>H548,H544-H548,0)","v":1575000},{"$f":"IF(I548>0,ROUND(I548*I544,0),0)","v":472500},{"$f":"I548-J548","v":1102500},{"$f":"IF(H546>0,ROUND(H546*L544,0),0)","v":70150},{"$f":"IF(K548>L548,0,L548-K548)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H530","v":2425000},{"$f":"VLOOKUP(H551,A551:C555,3)","v":0.3},{"$f":"INDEX(D551:D555,MATCH(I551,C551:C555,0))","v":150000},{"$f":"INDEX(E551:E555,MATCH(I551,C551:C555,0))","v":19000},{"$f":"IF(H551>H555,VLOOKUP(H551,A551:F555,6),0)","v":0.1},{"$f":"VLOOKUP(H551,A551:G555,7)","v":0}]
[{"$f":"B551+1","v":50001},60000,0.1,{"$f":"B551","v":50000},{"$f":"(B552-B551)*C552","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B552+1","v":60001},150000,0.2,{"$f":"B552","v":60000},{"$f":"E552+(B553-B552)*C553","v":19000},0.1,0,{"$f":"IF(I551=C555,E554+ROUND((H551-J551),0)*I551,IF(I551=C554,E553+ROUND((H551-J551)*I551,0),IF(I551=C553,E552+ROUND((H551-J551)*I551,0),IF(I551=C552,E551+ROUND((H551-J551)*I551,0),E550+ROUND((H551-J551)*I551,0)))))","v":701500},{"$f":"MIN(K555:L555)","v":70150},{"$f":"ROUND(SUM(H553+I553)*M551,0)","v":0},{"$f":"SUM(H553:J553)","v":771650}]
[{"$f":"B553+1","v":150001},null,0.3,{"$f":"B553","v":150000},{"$f":"IF(J551=0,0,E553)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,850000,null,null,null,{"$f":"H548","v":850000},{"$f":"IF(H551>H555,H551-H555,0)","v":1575000},{"$f":"IF(I555>0,ROUND(I555*I551,0),0)","v":472500},{"$f":"I555-J555","v":1102500},{"$f":"IF(H553>0,ROUND(H553*L551,0),0)","v":70150},{"$f":"IF(K555>L555,0,L555-K555)","v":0}]
[null,null,2004,{"$f":"C556+1","v":2005},null,"2004-05"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2004,{"$f":"AE557+1","v":2005},null,"2004-05"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C556","v":2004},{"$f":"D556","v":2005},null,null,null,null,null,null,null,null,null,null,null,null,"Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":2425000},{"$f":"VLOOKUP(H559,A559:C563,3)","v":0.3},{"$f":"INDEX(D559:D563,MATCH(I559,C559:C563,0))","v":150000},{"$f":"INDEX(E559:E563,MATCH(I559,C559:C563,0))","v":19000},{"$f":"IF(H559>H563,VLOOKUP(H559,A559:F563,6),0)","v":0.1},{"$f":"VLOOKUP(H559,A559:G563,7)","v":0.02},0,{"$f":"IF($E$3=\"Male\",B559,IF($E$3=\"Female\",B566,IF($E$3=\"Senior Citizen\",B573,B580)))","v":50000},0,null,null,null,null,null,null,null,null,null,null,null,null,"(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"AE557","v":2004},{"$f":"AF557","v":2005}]
[{"$f":"B559+1","v":50001},60000,0.1,{"$f":"B559","v":50000},{"$f":"(B560-B559)*C560","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O559+1","v":50001},60000,0.1,null,null,null,null,null,null,null,null,null,null,null,null,0,50000,0,0,0,0,0,{"$f":"$E$4","v":2425000},{"$f":"VLOOKUP(AJ560,AC560:AE564,3)","v":0.3},{"$f":"INDEX(AF560:AF564,MATCH(AK560,AE560:AE564,0))","v":150000},{"$f":"INDEX(AG560:AG564,MATCH(AK560,AE560:AE564,0))","v":19000},{"$f":"IF(AJ560>AJ564,VLOOKUP(AJ560,AC560:AH564,6),0)","v":0.1},{"$f":"VLOOKUP(AJ560,AC560:AI564,7)","v":0.02},0,{"$f":"IF($E$3=\"Male\",AD560,IF($E$3=\"Female\",AD567,IF($E$3=\"Senior Citizen\",AD574,AD581)))","v":50000},0]
[{"$f":"B560+1","v":60001},150000,0.2,{"$f":"B560","v":60000},{"$f":"E560+(B561-B560)*C561","v":19000},0.1,0.02,{"$f":"IF(I559=C563,E562+ROUND((H559-J559),0)*I559,IF(I559=C562,E561+ROUND((H559-J559)*I559,0),IF(I559=C561,E560+ROUND((H559-J559)*I559,0),IF(I559=C560,E559+ROUND((H559-J559)*I559,0),E558+ROUND((H559-J559)*I559,0)))))-$AR$577","v":701500},{"$f":"MIN(K563:L563)","v":70150},{"$f":"ROUND(SUM(H561+I561)*M559,0)","v":15433},{"$f":"SUM(H561:J561)","v":787083},null,null,{"$f":"O560+1","v":60001},150000,0.2,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AD560+1","v":50001},60000,0.1,{"$f":"AD560","v":50000},{"$f":"(AD561-AD560)*AE561","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"AQ560+1","v":50001},60000,0.1]
[{"$f":"B561+1","v":150001},null,0.3,{"$f":"B561","v":150000},{"$f":"IF(J559=0,0,E561)","v":19000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O561+1","v":150001},0,0.3,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AD561+1","v":60001},150000,0.2,{"$f":"AD561","v":60000},{"$f":"AG561+(AD562-AD561)*AE562","v":19000},0.1,0.02,{"$f":"IF(AK560=AE564,AG563+ROUND((AJ560-AL560),0)*AK560,IF(AK560=AE563,AG562+ROUND((AJ560-AL560)*AK560,0),IF(AK560=AE562,AG561+ROUND((AJ560-AL560)*AK560,0),IF(AK560=AE561,AG560+ROUND((AJ560-AL560)*AK560,0),AG559+ROUND((AJ560-AL560)*AK560,0)))))","v":701500},{"$f":"MIN(AM564:AN564)","v":70150},{"$f":"ROUND(SUM(AJ562+AK562)*AO560,0)","v":15433},{"$f":"SUM(AJ562:AL562)","v":787083},null,null,{"$f":"AQ561+1","v":60001},150000,0.2]
["Surcharge Limit",null,null,850000,null,null,null,850000,{"$f":"IF(H559>H563,H559-H563,0)","v":1575000},{"$f":"IF(I563>0,ROUND(I563*I559,0),0)","v":472500},{"$f":"I563-J563","v":1102500},{"$f":"IF(H561>0,ROUND(H561*L559,0),0)","v":70150},{"$f":"IF(K563>L563,0,L563-K563)","v":0},{"$f":"O562+1","v":1},0,0,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AD562+1","v":150001},null,0.3,{"$f":"AD562","v":150000},{"$f":"IF(AL560=0,0,AG562)","v":19000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"AQ562+1","v":150001},0,0.3]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H561,IF($E$3=\"Female\",H568,IF($E$3=\"Senior Citizen\",H575,H582)))","v":701500},null,null,null,null,null,null,null,null,null,null,null,null,"Surcharge Limit",null,null,850000,null,null,null,850000,{"$f":"IF(AJ560>AJ564,AJ560-AJ564,0)","v":1575000},{"$f":"IF(AK564>0,ROUND(AK564*AK560,0),0)","v":472500},{"$f":"AK564-AL564","v":1102500},{"$f":"IF(AJ562>0,ROUND(AJ562*AN560,0),0)","v":70150},{"$f":"IF(AM564>AN564,0,AN564-AM564)","v":0},{"$f":"AQ563+1","v":1},0,0]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I561,IF($E$3=\"Female\",I568,IF($E$3=\"Senior Citizen\",I575,I582)))","v":70150},null,null,null,null,null,null,null,null,null,null,null,null,"Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",AJ562,IF($E$3=\"Female\",AJ569,IF($E$3=\"Senior Citizen\",AJ576,AJ583)))","v":701500}]
[0,50000,0,0,0,0,0,{"$f":"H559","v":2425000},{"$f":"VLOOKUP(H566,A566:C570,3)","v":0.3},{"$f":"INDEX(D566:D570,MATCH(I566,C566:C570,0))","v":150000},{"$f":"INDEX(E566:E570,MATCH(I566,C566:C570,0))","v":19000},{"$f":"IF(H566>H570,VLOOKUP(H566,A566:F570,6),0)","v":0.1},{"$f":"VLOOKUP(H566,A566:G570,7)","v":0.02},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J561,IF($E$3=\"Female\",J568,IF($E$3=\"Senior Citizen\",J575,J582)))","v":15433},null,null,null,null,null,null,null,null,null,null,null,null,"(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",AK562,IF($E$3=\"Female\",AK569,IF($E$3=\"Senior Citizen\",AK576,AK583)))","v":70150}]
[{"$f":"B566+1","v":50001},60000,0.1,{"$f":"B566","v":50000},{"$f":"(B567-B566)*C567","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K561,IF($E$3=\"Female\",K568,IF($E$3=\"Senior Citizen\",K575,K582)))","v":787083},null,null,null,null,null,null,null,null,null,null,null,null,0,50000,0,0,0,0,0,{"$f":"AJ560","v":2425000},{"$f":"VLOOKUP(AJ567,AC567:AE571,3)","v":0.3},{"$f":"INDEX(AF567:AF571,MATCH(AK567,AE567:AE571,0))","v":150000},{"$f":"INDEX(AG567:AG571,MATCH(AK567,AE567:AE571,0))","v":19000},{"$f":"IF(AJ567>AJ571,VLOOKUP(AJ567,AC567:AH571,6),0)","v":0.1},{"$f":"VLOOKUP(AJ567,AC567:AI571,7)","v":0.02},"E. CESS",null,{"$f":"IF($E$3=\"Male\",AL562,IF($E$3=\"Female\",AL569,IF($E$3=\"Senior Citizen\",AL576,AL583)))","v":15433}]
[{"$f":"B567+1","v":60001},150000,0.2,{"$f":"B567","v":60000},{"$f":"E567+(B568-B567)*C568","v":19000},0.1,0.02,{"$f":"IF(I566=C570,E569+ROUND((H566-J566),0)*I566,IF(I566=C569,E568+ROUND((H566-J566)*I566,0),IF(I566=C568,E567+ROUND((H566-J566)*I566,0),IF(I566=C567,E566+ROUND((H566-J566)*I566,0),E565+ROUND((H566-J566)*I566,0)))))-$AR$577","v":701500},{"$f":"MIN(K570:L570)","v":70150},{"$f":"ROUND(SUM(H568+I568)*M566,0)","v":15433},{"$f":"SUM(H568:J568)","v":787083},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A558,IF($E$3=\"Female\",A565,IF($E$3=\"Senior Citizen\",A572,A579)))","v":"(Above 65 years)"},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AD567+1","v":50001},60000,0.1,{"$f":"AD567","v":50000},{"$f":"(AD568-AD567)*AE568","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",AM562,IF($E$3=\"Female\",AM569,IF($E$3=\"Senior Citizen\",AM576,AM583)))","v":787083}]
[{"$f":"B568+1","v":150001},null,0.3,{"$f":"B568","v":150000},{"$f":"IF(J566=0,0,E568)","v":19000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M563,IF($E$3=\"Female\",M570,IF($E$3=\"Senior Citizen\",M577,M584)))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AD568+1","v":60001},150000,0.2,{"$f":"AD568","v":60000},{"$f":"AG568+(AD569-AD568)*AE569","v":19000},0.1,0.02,{"$f":"IF(AK567=AE571,AG570+ROUND((AJ567-AL567),0)*AK567,IF(AK567=AE570,AG569+ROUND((AJ567-AL567)*AK567,0),IF(AK567=AE569,AG568+ROUND((AJ567-AL567)*AK567,0),IF(AK567=AE568,AG567+ROUND((AJ567-AL567)*AK567,0),AG566+ROUND((AJ567-AL567)*AK567,0)))))","v":701500},{"$f":"MIN(AM571:AN571)","v":70150},{"$f":"ROUND(SUM(AJ569+AK569)*AO567,0)","v":15433},{"$f":"SUM(AJ569:AL569)","v":787083},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",AC559,IF($E$3=\"Female\",AC566,IF($E$3=\"Senior Citizen\",AC573,AC580)))","v":"(Above 65 years)"}]
["Surcharge Limit",null,null,850000,null,null,null,{"$f":"H563","v":850000},{"$f":"IF(H566>H570,H566-H570,0)","v":1575000},{"$f":"IF(I570>0,ROUND(I570*I566,0),0)","v":472500},{"$f":"I570-J570","v":1102500},{"$f":"IF(H568>0,ROUND(H568*L566,0),0)","v":70150},{"$f":"IF(K570>L570,0,L570-K570)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K561,IF($E$3=\"Female\",K568,IF($E$3=\"Senior Citizen\",K575,K582)))","v":787083},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AD569+1","v":150001},null,0.3,{"$f":"AD569","v":150000},{"$f":"IF(AL567=0,0,AG569)","v":19000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",AO564,IF($E$3=\"Female\",AO571,IF($E$3=\"Senior Citizen\",AO578,AO585)))","v":0}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Surcharge Limit",null,null,850000,null,null,null,{"$f":"AJ564","v":850000},{"$f":"IF(AJ567>AJ571,AJ567-AJ571,0)","v":1575000},{"$f":"IF(AK571>0,ROUND(AK571*AK567,0),0)","v":472500},{"$f":"AK571-AL571","v":1102500},{"$f":"IF(AJ569>0,ROUND(AJ569*AN567,0),0)","v":70150},{"$f":"IF(AM571>AN571,0,AN571-AM571)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",AM562,IF($E$3=\"Female\",AM569,IF($E$3=\"Senior Citizen\",AM576,AM583)))","v":787083}]
["(Above 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"Treatment of sect 80D",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
[0,50000,0,0,0,0,0,{"$f":"H559","v":2425000},{"$f":"VLOOKUP(H573,A573:C577,3)","v":0.3},{"$f":"INDEX(D573:D577,MATCH(I573,C573:C577,0))","v":150000},{"$f":"INDEX(E573:E577,MATCH(I573,C573:C577,0))","v":19000},{"$f":"IF(H573>H577,VLOOKUP(H573,A573:F577,6),0)","v":0.1},{"$f":"VLOOKUP(H573,A573:G577,7)","v":0.02},"Taxable income",null,{"$f":"H559","v":2425000},null,null,null,null,null,null,null,null,null,null,null,null,"(Above 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"Treatment of sect 80D"]
[{"$f":"B573+1","v":50001},60000,0.1,{"$f":"B573","v":50000},{"$f":"(B574-B573)*C574","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"Due Tax",null,{"$f":"P564","v":701500},null,null,null,null,null,null,null,null,null,null,null,null,0,50000,0,0,0,0,0,{"$f":"AJ560","v":2425000},{"$f":"VLOOKUP(AJ574,AC574:AE578,3)","v":0.3},{"$f":"INDEX(AF574:AF578,MATCH(AK574,AE574:AE578,0))","v":150000},{"$f":"INDEX(AG574:AG578,MATCH(AK574,AE574:AE578,0))","v":19000},{"$f":"IF(AJ574>AJ578,VLOOKUP(AJ574,AC574:AH578,6),0)","v":0.1},{"$f":"VLOOKUP(AJ574,AC574:AI578,7)","v":0.02},"Taxable income",null,{"$f":"AJ560","v":2425000}]
[{"$f":"B574+1","v":60001},150000,0.2,{"$f":"B574","v":60000},{"$f":"E574+(B575-B574)*C575","v":19000},0.1,0.02,{"$f":"IF(I573=C577,E576+ROUND((H573-J573),0)*I573,IF(I573=C576,E575+ROUND((H573-J573)*I573,0),IF(I573=C575,E574+ROUND((H573-J573)*I573,0),IF(I573=C574,E573+ROUND((H573-J573)*I573,0),E572+ROUND((H573-J573)*I573,0)))))-$AR$577","v":701500},{"$f":"MIN(K577:L577)","v":70150},{"$f":"ROUND(SUM(H575+I575)*M573,0)","v":15433},{"$f":"SUM(H575:J575)","v":787083},null,null,"Calculated amt",null,{"$f":"IF(P573<100000,P574,P574-(P573-100000))","v":-1623500},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AD574+1","v":50001},60000,0.1,{"$f":"AD574","v":50000},{"$f":"(AD575-AD574)*AE575","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"Due Tax",null,{"$f":"AR565","v":701500}]
[{"$f":"B575+1","v":150001},null,0.3,{"$f":"B575","v":150000},{"$f":"IF(J573=0,0,E575)","v":19000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Rebate u/s 80D",null,{"$f":"IF(P575>0,P575,0)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AD575+1","v":60001},150000,0.2,{"$f":"AD575","v":60000},{"$f":"AG575+(AD576-AD575)*AE576","v":19000},0.1,0.02,{"$f":"IF(AK574=AE578,AG577+ROUND((AJ574-AL574),0)*AK574,IF(AK574=AE577,AG576+ROUND((AJ574-AL574)*AK574,0),IF(AK574=AE576,AG575+ROUND((AJ574-AL574)*AK574,0),IF(AK574=AE575,AG574+ROUND((AJ574-AL574)*AK574,0),AG573+ROUND((AJ574-AL574)*AK574,0)))))","v":701500},{"$f":"MIN(AM578:AN578)","v":70150},{"$f":"ROUND(SUM(AJ576+AK576)*AO574,0)","v":15433},{"$f":"SUM(AJ576:AL576)","v":787083},null,null,"Calculated amt",null,{"$f":"IF(AR574<100000,AR575,AR575-(AR574-100000))","v":-1623500}]
["Surcharge Limit",null,null,850000,null,null,null,{"$f":"H570","v":850000},{"$f":"IF(H573>H577,H573-H577,0)","v":1575000},{"$f":"IF(I577>0,ROUND(I577*I573,0),0)","v":472500},{"$f":"I577-J577","v":1102500},{"$f":"IF(H575>0,ROUND(H575*L573,0),0)","v":70150},{"$f":"IF(K577>L577,0,L577-K577)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AD576+1","v":150001},null,0.3,{"$f":"AD576","v":150000},{"$f":"IF(AL574=0,0,AG576)","v":19000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Rebate u/s 80D",null,{"$f":"IF(AR576>0,AR576,0)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Surcharge Limit",null,null,850000,null,null,null,{"$f":"AJ571","v":850000},{"$f":"IF(AJ574>AJ578,AJ574-AJ578,0)","v":1575000},{"$f":"IF(AK578>0,ROUND(AK578*AK574,0),0)","v":472500},{"$f":"AK578-AL578","v":1102500},{"$f":"IF(AJ576>0,ROUND(AJ576*AN574,0),0)","v":70150},{"$f":"IF(AM578>AN578,0,AN578-AM578)","v":0}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
[0,50000,0,0,0,0,0,{"$f":"H559","v":2425000},{"$f":"VLOOKUP(H580,A580:C584,3)","v":0.3},{"$f":"INDEX(D580:D584,MATCH(I580,C580:C584,0))","v":150000},{"$f":"INDEX(E580:E584,MATCH(I580,C580:C584,0))","v":19000},{"$f":"IF(H580>H584,VLOOKUP(H580,A580:F584,6),0)","v":0.1},{"$f":"VLOOKUP(H580,A580:G584,7)","v":0.02},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Not defined"]
[{"$f":"B580+1","v":50001},60000,0.1,{"$f":"B580","v":50000},{"$f":"(B581-B580)*C581","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,50000,0,0,0,0,0,{"$f":"AJ560","v":2425000},{"$f":"VLOOKUP(AJ581,AC581:AE585,3)","v":0.3},{"$f":"INDEX(AF581:AF585,MATCH(AK581,AE581:AE585,0))","v":150000},{"$f":"INDEX(AG581:AG585,MATCH(AK581,AE581:AE585,0))","v":19000},{"$f":"IF(AJ581>AJ585,VLOOKUP(AJ581,AC581:AH585,6),0)","v":0.1},{"$f":"VLOOKUP(AJ581,AC581:AI585,7)","v":0.02}]
[{"$f":"B581+1","v":60001},150000,0.2,{"$f":"B581","v":60000},{"$f":"E581+(B582-B581)*C582","v":19000},0.1,0.02,{"$f":"IF(I580=C584,E583+ROUND((H580-J580),0)*I580,IF(I580=C583,E582+ROUND((H580-J580)*I580,0),IF(I580=C582,E581+ROUND((H580-J580)*I580,0),IF(I580=C581,E580+ROUND((H580-J580)*I580,0),E579+ROUND((H580-J580)*I580,0)))))-$AR$577","v":701500},{"$f":"MIN(K584:L584)","v":70150},{"$f":"ROUND(SUM(H582+I582)*M580,0)","v":15433},{"$f":"SUM(H582:J582)","v":787083},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AD581+1","v":50001},60000,0.1,{"$f":"AD581","v":50000},{"$f":"(AD582-AD581)*AE582","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B582+1","v":150001},null,0.3,{"$f":"B582","v":150000},{"$f":"IF(J580=0,0,E582)","v":19000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AD582+1","v":60001},150000,0.2,{"$f":"AD582","v":60000},{"$f":"AG582+(AD583-AD582)*AE583","v":19000},0.1,0.02,{"$f":"IF(AK581=AE585,AG584+ROUND((AJ581-AL581),0)*AK581,IF(AK581=AE584,AG583+ROUND((AJ581-AL581)*AK581,0),IF(AK581=AE583,AG582+ROUND((AJ581-AL581)*AK581,0),IF(AK581=AE582,AG581+ROUND((AJ581-AL581)*AK581,0),AG580+ROUND((AJ581-AL581)*AK581,0)))))","v":701500},{"$f":"MIN(AM585:AN585)","v":70150},{"$f":"ROUND(SUM(AJ583+AK583)*AO581,0)","v":15433},{"$f":"SUM(AJ583:AL583)","v":787083}]
["Surcharge Limit",null,null,850000,null,null,null,{"$f":"H577","v":850000},{"$f":"IF(H580>H584,H580-H584,0)","v":1575000},{"$f":"IF(I584>0,ROUND(I584*I580,0),0)","v":472500},{"$f":"I584-J584","v":1102500},{"$f":"IF(H582>0,ROUND(H582*L580,0),0)","v":70150},{"$f":"IF(K584>L584,0,L584-K584)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AD583+1","v":150001},null,0.3,{"$f":"AD583","v":150000},{"$f":"IF(AL581=0,0,AG583)","v":19000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[null,null,2005,{"$f":"C585+1","v":2006},null,"2005-06",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Surcharge Limit",null,null,850000,null,null,null,{"$f":"AJ578","v":850000},{"$f":"IF(AJ581>AJ585,AJ581-AJ585,0)","v":1575000},{"$f":"IF(AK585>0,ROUND(AK585*AK581,0),0)","v":472500},{"$f":"AK585-AL585","v":1102500},{"$f":"IF(AJ583>0,ROUND(AJ583*AN581,0),0)","v":70150},{"$f":"IF(AM585>AN585,0,AN585-AM585)","v":0}]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C585","v":2005},{"$f":"D585","v":2006}]
[0,100000,0,0,0,0,0,{"$f":"$E$4","v":2425000},{"$f":"VLOOKUP(H588,A588:C592,3)","v":0.3},{"$f":"INDEX(D588:D592,MATCH(I588,C588:C592,0))","v":250000},{"$f":"INDEX(E588:E592,MATCH(I588,C588:C592,0))","v":25000},{"$f":"IF(H588>H592,VLOOKUP(H588,A588:F592,6),0)","v":0.1},{"$f":"VLOOKUP(H588,A588:G592,7)","v":0.02},0,{"$f":"IF($E$3=\"Male\",B588,IF($E$3=\"Female\",B595,IF($E$3=\"Senior Citizen\",B602,B609)))","v":185000},0]
[{"$f":"B588+1","v":100001},150000,0.1,{"$f":"B588","v":100000},{"$f":"(B589-B588)*C589","v":5000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O588+1","v":185001},250000,0.2]
[{"$f":"B589+1","v":150001},250000,0.2,{"$f":"B589","v":150000},{"$f":"E589+(B590-B589)*C590","v":25000},0.1,0.02,{"$f":"IF(I588=C592,E591+ROUND((H588-J588),0)*I588,IF(I588=C591,E590+ROUND((H588-J588)*I588,0),IF(I588=C590,E589+ROUND((H588-J588)*I588,0),IF(I588=C589,E588+ROUND((H588-J588)*I588,0),E587+ROUND((H588-J588)*I588,0)))))","v":677500},{"$f":"MIN(K592:L592)","v":67750},{"$f":"ROUND(SUM(H590+I590)*M588,0)","v":14905},{"$f":"SUM(H590:J590)","v":760155},null,null,{"$f":"O589+1","v":250001},0,0.3]
[{"$f":"B590+1","v":250001},null,0.3,{"$f":"B590","v":250000},{"$f":"IF(J588=0,0,E590)","v":25000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O590+1","v":1},0,0]
["Surcharge Limit",null,null,1000000,null,null,null,1000000,{"$f":"IF(H588>H592,H588-H592,0)","v":1425000},{"$f":"IF(I592>0,ROUND(I592*I588,0),0)","v":427500},{"$f":"I592-J592","v":997500},{"$f":"IF(H590>0,ROUND(H590*L588,0),0)","v":67750},{"$f":"IF(K592>L592,0,L592-K592)","v":0},{"$f":"O591+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H590,IF($E$3=\"Female\",H597,IF($E$3=\"Senior Citizen\",H604,H611)))","v":665500}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I590,IF($E$3=\"Female\",I597,IF($E$3=\"Senior Citizen\",I604,I611)))","v":66550}]
[0,135000,0,0,0,0,0,{"$f":"H588","v":2425000},{"$f":"VLOOKUP(H595,A595:C599,3)","v":0.3},{"$f":"INDEX(D595:D599,MATCH(I595,C595:C599,0))","v":250000},{"$f":"INDEX(E595:E599,MATCH(I595,C595:C599,0))","v":21500},{"$f":"IF(H595>H599,VLOOKUP(H595,A595:F599,6),0)","v":0.1},{"$f":"VLOOKUP(H595,A595:G599,7)","v":0.02},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J590,IF($E$3=\"Female\",J597,IF($E$3=\"Senior Citizen\",J604,J611)))","v":14641}]
[{"$f":"B595+1","v":135001},150000,0.1,{"$f":"B595","v":135000},{"$f":"(B596-B595)*C596","v":1500},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K590,IF($E$3=\"Female\",K597,IF($E$3=\"Senior Citizen\",K604,K611)))","v":746691}]
[{"$f":"B596+1","v":150001},250000,0.2,{"$f":"B596","v":150000},{"$f":"E596+(B597-B596)*C597","v":21500},0.1,0.02,{"$f":"IF(I595=C599,E598+ROUND((H595-J595),0)*I595,IF(I595=C598,E597+ROUND((H595-J595)*I595,0),IF(I595=C597,E596+ROUND((H595-J595)*I595,0),IF(I595=C596,E595+ROUND((H595-J595)*I595,0),E594+ROUND((H595-J595)*I595,0)))))","v":674000},{"$f":"MIN(K599:L599)","v":67400},{"$f":"ROUND(SUM(H597+I597)*M595,0)","v":14828},{"$f":"SUM(H597:J597)","v":756228},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A587,IF($E$3=\"Female\",A594,IF($E$3=\"Senior Citizen\",A601,A608)))","v":"(above 65 years)"}]
[{"$f":"B597+1","v":250001},null,0.3,{"$f":"B597","v":250000},{"$f":"IF(J595=0,0,E597)","v":21500},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M592,IF($E$3=\"Female\",M599,IF($E$3=\"Senior Citizen\",M606,M613)))","v":0}]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H592","v":1000000},{"$f":"IF(H595>H599,H595-H599,0)","v":1425000},{"$f":"IF(I599>0,ROUND(I599*I595,0),0)","v":427500},{"$f":"I599-J599","v":997500},{"$f":"IF(H597>0,ROUND(H597*L595,0),0)","v":67400},{"$f":"IF(K599>L599,0,L599-K599)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K590,IF($E$3=\"Female\",K597,IF($E$3=\"Senior Citizen\",K604,K611)))","v":746691}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 65 years)"]
[0,185000,0,0,0,0,0,{"$f":"H588","v":2425000},{"$f":"VLOOKUP(H602,A602:C606,3)","v":0.3},{"$f":"INDEX(D602:D606,MATCH(I602,C602:C606,0))","v":250000},{"$f":"INDEX(E602:E606,MATCH(I602,C602:C606,0))","v":13000},{"$f":"IF(H602>H606,VLOOKUP(H602,A602:F606,6),0)","v":0.1},{"$f":"VLOOKUP(H602,A602:G606,7)","v":0.02}]
[{"$f":"B602+1","v":185001},250000,0.2,{"$f":"B602","v":185000},{"$f":"(B603-B602)*C603","v":13000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B603+1","v":250001},null,0.3,{"$f":"B603","v":250000},{"$f":"IF(J602=0,0,E603)","v":13000},0.1,0.02,{"$f":"IF(I602=C606,E605+ROUND((H602-J602),0)*I602,IF(I602=C605,E604+ROUND((H602-J602)*I602,0),IF(I602=C604,E603+ROUND((H602-J602)*I602,0),IF(I602=C603,E602+ROUND((H602-J602)*I602,0),E601+ROUND((H602-J602)*I602,0)))))","v":665500},{"$f":"MIN(K606:L606)","v":66550},{"$f":"ROUND(SUM(H604+I604)*M602,0)","v":14641},{"$f":"SUM(H604:J604)","v":746691}]
[null,null,null,{"$f":"B604","v":0},{"$f":"IF(J602=0,0,E604)","v":13000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H599","v":1000000},{"$f":"IF(H602>H606,H602-H606,0)","v":1425000},{"$f":"IF(I606>0,ROUND(I606*I602,0),0)","v":427500},{"$f":"I606-J606","v":997500},{"$f":"IF(H604>0,ROUND(H604*L602,0),0)","v":66550},{"$f":"IF(K606>L606,0,L606-K606)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,185000,0,0,0,0,0,{"$f":"H588","v":2425000},{"$f":"VLOOKUP(H609,A609:C613,3)","v":0.3},{"$f":"INDEX(D609:D613,MATCH(I609,C609:C613,0))","v":250000},{"$f":"INDEX(E609:E613,MATCH(I609,C609:C613,0))","v":13000},{"$f":"IF(H609>H613,VLOOKUP(H609,A609:F613,6),0)","v":0.1},{"$f":"VLOOKUP(H609,A609:G613,7)","v":0.02}]
[{"$f":"B609+1","v":185001},250000,0.2,{"$f":"B609","v":185000},{"$f":"(B610-B609)*C610","v":13000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B610+1","v":250001},null,0.3,{"$f":"B610","v":250000},{"$f":"IF(J609=0,0,E610)","v":13000},0.1,0.02,{"$f":"IF(I609=C613,E612+ROUND((H609-J609),0)*I609,IF(I609=C612,E611+ROUND((H609-J609)*I609,0),IF(I609=C611,E610+ROUND((H609-J609)*I609,0),IF(I609=C610,E609+ROUND((H609-J609)*I609,0),E608+ROUND((H609-J609)*I609,0)))))","v":665500},{"$f":"MIN(K613:L613)","v":66550},{"$f":"ROUND(SUM(H611+I611)*M609,0)","v":14641},{"$f":"SUM(H611:J611)","v":746691}]
[null,null,null,{"$f":"B611","v":0},{"$f":"IF(J609=0,0,E611)","v":13000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H606","v":1000000},{"$f":"IF(H609>H613,H609-H613,0)","v":1425000},{"$f":"IF(I613>0,ROUND(I613*I609,0),0)","v":427500},{"$f":"I613-J613","v":997500},{"$f":"IF(H611>0,ROUND(H611*L609,0),0)","v":66550},{"$f":"IF(K613>L613,0,L613-K613)","v":0}]
[null,null,2006,{"$f":"C614+1","v":2007},null,"2006-07"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C614","v":2006},{"$f":"D614","v":2007}]
[0,100000,0,0,0,0,0,{"$f":"$E$4","v":2425000},{"$f":"VLOOKUP(H617,A617:C621,3)","v":0.3},{"$f":"INDEX(D617:D621,MATCH(I617,C617:C621,0))","v":250000},{"$f":"INDEX(E617:E621,MATCH(I617,C617:C621,0))","v":25000},{"$f":"IF(H617>H621,VLOOKUP(H617,A617:F621,6),0)","v":0.1},{"$f":"VLOOKUP(H617,A617:G621,7)","v":0.02},0,{"$f":"IF($E$3=\"Male\",B617,IF($E$3=\"Female\",B624,IF($E$3=\"Senior Citizen\",B631,B638)))","v":185000},0]
[{"$f":"B617+1","v":100001},150000,0.1,{"$f":"B617","v":100000},{"$f":"(B618-B617)*C618","v":5000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O617+1","v":185001},250000,0.2]
[{"$f":"B618+1","v":150001},250000,0.2,{"$f":"B618","v":150000},{"$f":"E618+(B619-B618)*C619","v":25000},0.1,0.02,{"$f":"IF(I617=C621,E620+ROUND((H617-J617),0)*I617,IF(I617=C620,E619+ROUND((H617-J617)*I617,0),IF(I617=C619,E618+ROUND((H617-J617)*I617,0),IF(I617=C618,E617+ROUND((H617-J617)*I617,0),E616+ROUND((H617-J617)*I617,0)))))","v":677500},{"$f":"MIN(K621:L621)","v":67750},{"$f":"ROUND(SUM(H619+I619)*M617,0)","v":14905},{"$f":"SUM(H619:J619)","v":760155},null,null,{"$f":"O618+1","v":250001},0,0.3]
[{"$f":"B619+1","v":250001},null,0.3,{"$f":"B619","v":250000},{"$f":"IF(J617=0,0,E619)","v":25000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O619+1","v":1},0,0]
["Surcharge Limit",null,null,1000000,null,null,null,1000000,{"$f":"IF(H617>H621,H617-H621,0)","v":1425000},{"$f":"IF(I621>0,ROUND(I621*I617,0),0)","v":427500},{"$f":"I621-J621","v":997500},{"$f":"IF(H619>0,ROUND(H619*L617,0),0)","v":67750},{"$f":"IF(K621>L621,0,L621-K621)","v":0},{"$f":"O620+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H619,IF($E$3=\"Female\",H626,IF($E$3=\"Senior Citizen\",H633,H640)))","v":665500}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I619,IF($E$3=\"Female\",I626,IF($E$3=\"Senior Citizen\",I633,I640)))","v":66550}]
[0,135000,0,0,0,0,0,{"$f":"H617","v":2425000},{"$f":"VLOOKUP(H624,A624:C628,3)","v":0.3},{"$f":"INDEX(D624:D628,MATCH(I624,C624:C628,0))","v":250000},{"$f":"INDEX(E624:E628,MATCH(I624,C624:C628,0))","v":21500},{"$f":"IF(H624>H628,VLOOKUP(H624,A624:F628,6),0)","v":0.1},{"$f":"VLOOKUP(H624,A624:G628,7)","v":0.02},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J619,IF($E$3=\"Female\",J626,IF($E$3=\"Senior Citizen\",J633,J640)))","v":14641}]
[{"$f":"B624+1","v":135001},150000,0.1,{"$f":"B624","v":135000},{"$f":"(B625-B624)*C625","v":1500},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K619,IF($E$3=\"Female\",K626,IF($E$3=\"Senior Citizen\",K633,K640)))","v":746691}]
[{"$f":"B625+1","v":150001},250000,0.2,{"$f":"B625","v":150000},{"$f":"E625+(B626-B625)*C626","v":21500},0.1,0.02,{"$f":"IF(I624=C628,E627+ROUND((H624-J624),0)*I624,IF(I624=C627,E626+ROUND((H624-J624)*I624,0),IF(I624=C626,E625+ROUND((H624-J624)*I624,0),IF(I624=C625,E624+ROUND((H624-J624)*I624,0),E623+ROUND((H624-J624)*I624,0)))))","v":674000},{"$f":"MIN(K628:L628)","v":67400},{"$f":"ROUND(SUM(H626+I626)*M624,0)","v":14828},{"$f":"SUM(H626:J626)","v":756228},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A616,IF($E$3=\"Female\",A623,IF($E$3=\"Senior Citizen\",A630,A637)))","v":"(above 65 years)"}]
[{"$f":"B626+1","v":250001},null,0.3,{"$f":"B626","v":250000},{"$f":"IF(J624=0,0,E626)","v":21500},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M621,IF($E$3=\"Female\",M628,IF($E$3=\"Senior Citizen\",M635,M642)))","v":0}]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H621","v":1000000},{"$f":"IF(H624>H628,H624-H628,0)","v":1425000},{"$f":"IF(I628>0,ROUND(I628*I624,0),0)","v":427500},{"$f":"I628-J628","v":997500},{"$f":"IF(H626>0,ROUND(H626*L624,0),0)","v":67400},{"$f":"IF(K628>L628,0,L628-K628)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K619,IF($E$3=\"Female\",K626,IF($E$3=\"Senior Citizen\",K633,K640)))","v":746691}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 65 years)"]
[0,185000,0,0,0,0,0,{"$f":"H617","v":2425000},{"$f":"VLOOKUP(H631,A631:C635,3)","v":0.3},{"$f":"INDEX(D631:D635,MATCH(I631,C631:C635,0))","v":250000},{"$f":"INDEX(E631:E635,MATCH(I631,C631:C635,0))","v":13000},{"$f":"IF(H631>H635,VLOOKUP(H631,A631:F635,6),0)","v":0.1},{"$f":"VLOOKUP(H631,A631:G635,7)","v":0.02}]
[{"$f":"B631+1","v":185001},250000,0.2,{"$f":"B631","v":185000},{"$f":"(B632-B631)*C632","v":13000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B632+1","v":250001},null,0.3,{"$f":"B632","v":250000},{"$f":"IF(J631=0,0,E632)","v":13000},0.1,0.02,{"$f":"IF(I631=C635,E634+ROUND((H631-J631),0)*I631,IF(I631=C634,E633+ROUND((H631-J631)*I631,0),IF(I631=C633,E632+ROUND((H631-J631)*I631,0),IF(I631=C632,E631+ROUND((H631-J631)*I631,0),E630+ROUND((H631-J631)*I631,0)))))","v":665500},{"$f":"MIN(K635:L635)","v":66550},{"$f":"ROUND(SUM(H633+I633)*M631,0)","v":14641},{"$f":"SUM(H633:J633)","v":746691}]
[null,null,null,{"$f":"B633","v":0},{"$f":"IF(J631=0,0,E633)","v":13000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H628","v":1000000},{"$f":"IF(H631>H635,H631-H635,0)","v":1425000},{"$f":"IF(I635>0,ROUND(I635*I631,0),0)","v":427500},{"$f":"I635-J635","v":997500},{"$f":"IF(H633>0,ROUND(H633*L631,0),0)","v":66550},{"$f":"IF(K635>L635,0,L635-K635)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,185000,0,0,0,0,0,{"$f":"H617","v":2425000},{"$f":"VLOOKUP(H638,A638:C642,3)","v":0.3},{"$f":"INDEX(D638:D642,MATCH(I638,C638:C642,0))","v":250000},{"$f":"INDEX(E638:E642,MATCH(I638,C638:C642,0))","v":13000},{"$f":"IF(H638>H642,VLOOKUP(H638,A638:F642,6),0)","v":0.1},{"$f":"VLOOKUP(H638,A638:G642,7)","v":0.02}]
[{"$f":"B638+1","v":185001},250000,0.2,{"$f":"B638","v":185000},{"$f":"(B639-B638)*C639","v":13000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B639+1","v":250001},null,0.3,{"$f":"B639","v":250000},{"$f":"IF(J638=0,0,E639)","v":13000},0.1,0.02,{"$f":"IF(I638=C642,E641+ROUND((H638-J638),0)*I638,IF(I638=C641,E640+ROUND((H638-J638)*I638,0),IF(I638=C640,E639+ROUND((H638-J638)*I638,0),IF(I638=C639,E638+ROUND((H638-J638)*I638,0),E637+ROUND((H638-J638)*I638,0)))))","v":665500},{"$f":"MIN(K642:L642)","v":66550},{"$f":"ROUND(SUM(H640+I640)*M638,0)","v":14641},{"$f":"SUM(H640:J640)","v":746691}]
[null,null,null,{"$f":"B640","v":0},{"$f":"IF(J638=0,0,E640)","v":13000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H635","v":1000000},{"$f":"IF(H638>H642,H638-H642,0)","v":1425000},{"$f":"IF(I642>0,ROUND(I642*I638,0),0)","v":427500},{"$f":"I642-J642","v":997500},{"$f":"IF(H640>0,ROUND(H640*L638,0),0)","v":66550},{"$f":"IF(K642>L642,0,L642-K642)","v":0}]
[null,null,2007,{"$f":"C643+1","v":2008},null,"2007-08"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C643","v":2007},{"$f":"D643","v":2008}]
[0,110000,0,0,0,0,0,{"$f":"$E$4","v":2425000},{"$f":"VLOOKUP(H646,A646:C650,3)","v":0.3},{"$f":"INDEX(D646:D650,MATCH(I646,C646:C650,0))","v":250000},{"$f":"INDEX(E646:E650,MATCH(I646,C646:C650,0))","v":24000},{"$f":"IF(H646>H650,VLOOKUP(H646,A646:F650,6),0)","v":0.1},{"$f":"VLOOKUP(H646,A646:G650,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B646,IF($E$3=\"Female\",B653,IF($E$3=\"Senior Citizen\",B660,B667)))","v":195000},0]
[{"$f":"B646+1","v":110001},150000,0.1,{"$f":"B646","v":110000},{"$f":"(B647-B646)*C647","v":4000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O646+1","v":195001},250000,0.2]
[{"$f":"B647+1","v":150001},250000,0.2,{"$f":"B647","v":150000},{"$f":"E647+(B648-B647)*C648","v":24000},0,0.03,{"$f":"IF(I646=C650,E649+ROUND((H646-J646),0)*I646,IF(I646=C649,E648+ROUND((H646-J646)*I646,0),IF(I646=C648,E647+ROUND((H646-J646)*I646,0),IF(I646=C647,E646+ROUND((H646-J646)*I646,0),E645+ROUND((H646-J646)*I646,0)))))","v":676500},{"$f":"MIN(K650:L650)","v":67650},{"$f":"ROUND(SUM(H648+I648)*M646,0)","v":22325},{"$f":"SUM(H648:J648)","v":766475},null,null,{"$f":"O647+1","v":250001},0,0.3]
[{"$f":"B648+1","v":250001},null,0.3,{"$f":"B648","v":250000},{"$f":"IF(J646=0,0,E648)","v":24000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O648+1","v":1},0,0]
["Surcharge Limit",null,null,1000000,null,null,null,1000000,{"$f":"IF(H646>H650,H646-H650,0)","v":1425000},{"$f":"IF(I650>0,ROUND(I650*I646,0),0)","v":427500},{"$f":"I650-J650","v":997500},{"$f":"IF(H648>0,ROUND(H648*L646,0),0)","v":67650},{"$f":"IF(K650>L650,0,L650-K650)","v":0},{"$f":"O649+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H648,IF($E$3=\"Female\",H655,IF($E$3=\"Senior Citizen\",H662,H669)))","v":663500}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I648,IF($E$3=\"Female\",I655,IF($E$3=\"Senior Citizen\",I662,I669)))","v":66350}]
[0,145000,0,0,0,0,0,{"$f":"H646","v":2425000},{"$f":"VLOOKUP(H653,A653:C657,3)","v":0.3},{"$f":"INDEX(D653:D657,MATCH(I653,C653:C657,0))","v":250000},{"$f":"INDEX(E653:E657,MATCH(I653,C653:C657,0))","v":20500},{"$f":"IF(H653>H657,VLOOKUP(H653,A653:F657,6),0)","v":0.1},{"$f":"VLOOKUP(H653,A653:G657,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J648,IF($E$3=\"Female\",J655,IF($E$3=\"Senior Citizen\",J662,J669)))","v":21896}]
[{"$f":"B653+1","v":145001},150000,0.1,{"$f":"B653","v":145000},{"$f":"(B654-B653)*C654","v":500},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K648,IF($E$3=\"Female\",K655,IF($E$3=\"Senior Citizen\",K662,K669)))","v":751746}]
[{"$f":"B654+1","v":150001},250000,0.2,{"$f":"B654","v":150000},{"$f":"E654+(B655-B654)*C655","v":20500},0,0.03,{"$f":"IF(I653=C657,E656+ROUND((H653-J653),0)*I653,IF(I653=C656,E655+ROUND((H653-J653)*I653,0),IF(I653=C655,E654+ROUND((H653-J653)*I653,0),IF(I653=C654,E653+ROUND((H653-J653)*I653,0),E652+ROUND((H653-J653)*I653,0)))))","v":673000},{"$f":"MIN(K657:L657)","v":67300},{"$f":"ROUND(SUM(H655+I655)*M653,0)","v":22209},{"$f":"SUM(H655:J655)","v":762509},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A645,IF($E$3=\"Female\",A652,IF($E$3=\"Senior Citizen\",A659,A666)))","v":"(above 65 years)"}]
[{"$f":"B655+1","v":250001},null,0.3,{"$f":"B655","v":250000},{"$f":"IF(J653=0,0,E655)","v":20500},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M650,IF($E$3=\"Female\",M657,IF($E$3=\"Senior Citizen\",M664,M671)))","v":0}]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H650","v":1000000},{"$f":"IF(H653>H657,H653-H657,0)","v":1425000},{"$f":"IF(I657>0,ROUND(I657*I653,0),0)","v":427500},{"$f":"I657-J657","v":997500},{"$f":"IF(H655>0,ROUND(H655*L653,0),0)","v":67300},{"$f":"IF(K657>L657,0,L657-K657)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K648,IF($E$3=\"Female\",K655,IF($E$3=\"Senior Citizen\",K662,K669)))","v":751746}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 65 years)"]
[0,195000,0,0,0,0,0,{"$f":"H646","v":2425000},{"$f":"VLOOKUP(H660,A660:C664,3)","v":0.3},{"$f":"INDEX(D660:D664,MATCH(I660,C660:C664,0))","v":250000},{"$f":"INDEX(E660:E664,MATCH(I660,C660:C664,0))","v":11000},{"$f":"IF(H660>H664,VLOOKUP(H660,A660:F664,6),0)","v":0.1},{"$f":"VLOOKUP(H660,A660:G664,7)","v":0.03}]
[{"$f":"B660+1","v":195001},250000,0.2,{"$f":"B660","v":195000},{"$f":"(B661-B660)*C661","v":11000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B661+1","v":250001},null,0.3,{"$f":"B661","v":250000},{"$f":"IF(J660=0,0,E661)","v":11000},0.1,0.03,{"$f":"IF(I660=C664,E663+ROUND((H660-J660),0)*I660,IF(I660=C663,E662+ROUND((H660-J660)*I660,0),IF(I660=C662,E661+ROUND((H660-J660)*I660,0),IF(I660=C661,E660+ROUND((H660-J660)*I660,0),E659+ROUND((H660-J660)*I660,0)))))","v":663500},{"$f":"MIN(K664:L664)","v":66350},{"$f":"ROUND(SUM(H662+I662)*M660,0)","v":21896},{"$f":"SUM(H662:J662)","v":751746}]
[null,null,null,{"$f":"B662","v":0},{"$f":"IF(J660=0,0,E662)","v":11000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H657","v":1000000},{"$f":"IF(H660>H664,H660-H664,0)","v":1425000},{"$f":"IF(I664>0,ROUND(I664*I660,0),0)","v":427500},{"$f":"I664-J664","v":997500},{"$f":"IF(H662>0,ROUND(H662*L660,0),0)","v":66350},{"$f":"IF(K664>L664,0,L664-K664)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,195000,0,0,0,0,0,{"$f":"H646","v":2425000},{"$f":"VLOOKUP(H667,A667:C671,3)","v":0.3},{"$f":"INDEX(D667:D671,MATCH(I667,C667:C671,0))","v":250000},{"$f":"INDEX(E667:E671,MATCH(I667,C667:C671,0))","v":11000},{"$f":"IF(H667>H671,VLOOKUP(H667,A667:F671,6),0)","v":0.1},{"$f":"VLOOKUP(H667,A667:G671,7)","v":0.03}]
[{"$f":"B667+1","v":195001},250000,0.2,{"$f":"B667","v":195000},{"$f":"(B668-B667)*C668","v":11000},0.1,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B668+1","v":250001},null,0.3,{"$f":"B668","v":250000},{"$f":"IF(J667=0,0,E668)","v":11000},0.1,0.03,{"$f":"IF(I667=C671,E670+ROUND((H667-J667),0)*I667,IF(I667=C670,E669+ROUND((H667-J667)*I667,0),IF(I667=C669,E668+ROUND((H667-J667)*I667,0),IF(I667=C668,E667+ROUND((H667-J667)*I667,0),E666+ROUND((H667-J667)*I667,0)))))","v":663500},{"$f":"MIN(K671:L671)","v":66350},{"$f":"ROUND(SUM(H669+I669)*M667,0)","v":21896},{"$f":"SUM(H669:J669)","v":751746}]
[null,null,null,{"$f":"B669","v":0},{"$f":"IF(J667=0,0,E669)","v":11000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H664","v":1000000},{"$f":"IF(H667>H671,H667-H671,0)","v":1425000},{"$f":"IF(I671>0,ROUND(I671*I667,0),0)","v":427500},{"$f":"I671-J671","v":997500},{"$f":"IF(H669>0,ROUND(H669*L667,0),0)","v":66350},{"$f":"IF(K671>L671,0,L671-K671)","v":0}]
[null,null,2008,{"$f":"C672+1","v":2009},null,"2008-09"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C672","v":2008},{"$f":"D672","v":2009}]
[0,150000,0,0,0,0,0,{"$f":"$E$4","v":2425000},{"$f":"VLOOKUP(H675,A675:C679,3)","v":0.3},{"$f":"INDEX(D675:D679,MATCH(I675,C675:C679,0))","v":500000},{"$f":"INDEX(E675:E679,MATCH(I675,C675:C679,0))","v":55000},{"$f":"IF(H675>H679,VLOOKUP(H675,A675:F679,6),0)","v":0.1},{"$f":"VLOOKUP(H675,A675:G679,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B675,IF($E$3=\"Female\",B682,IF($E$3=\"Senior Citizen\",B689,B696)))","v":225000},0]
[{"$f":"B675+1","v":150001},300000,0.1,{"$f":"B675","v":150000},{"$f":"(B676-B675)*C676","v":15000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O675+1","v":225001},300000,0.1]
[{"$f":"B676+1","v":300001},500000,0.2,{"$f":"B676","v":300000},{"$f":"E676+(B677-B676)*C677","v":55000},0,0.03,{"$f":"IF(I675=C679,E678+ROUND((H675-J675),0)*I675,IF(I675=C678,E677+ROUND((H675-J675)*I675,0),IF(I675=C677,E676+ROUND((H675-J675)*I675,0),IF(I675=C676,E675+ROUND((H675-J675)*I675,0),E674+ROUND((H675-J675)*I675,0)))))","v":632500},{"$f":"MIN(K679:L679)","v":63250},{"$f":"ROUND(SUM(H677+I677)*M675,0)","v":20873},{"$f":"SUM(H677:J677)","v":716623},null,null,{"$f":"O676+1","v":300001},500000,0.2]
[{"$f":"B677+1","v":500001},null,0.3,{"$f":"B677","v":500000},{"$f":"IF(J675=0,0,E677)","v":55000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O677+1","v":500001},0,0.3]
["Surcharge Limit",null,null,1000000,null,null,null,1000000,{"$f":"IF(H675>H679,H675-H679,0)","v":1425000},{"$f":"IF(I679>0,ROUND(I679*I675,0),0)","v":427500},{"$f":"I679-J679","v":997500},{"$f":"IF(H677>0,ROUND(H677*L675,0),0)","v":63250},{"$f":"IF(K679>L679,0,L679-K679)","v":0},{"$f":"O678+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H677,IF($E$3=\"Female\",H684,IF($E$3=\"Senior Citizen\",H691,H698)))","v":625000}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I677,IF($E$3=\"Female\",I684,IF($E$3=\"Senior Citizen\",I691,I698)))","v":62500}]
[0,180000,0,0,0,0,0,{"$f":"H675","v":2425000},{"$f":"VLOOKUP(H682,A682:C686,3)","v":0.3},{"$f":"INDEX(D682:D686,MATCH(I682,C682:C686,0))","v":500000},{"$f":"INDEX(E682:E686,MATCH(I682,C682:C686,0))","v":52000},{"$f":"IF(H682>H686,VLOOKUP(H682,A682:F686,6),0)","v":0.1},{"$f":"VLOOKUP(H682,A682:G686,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J677,IF($E$3=\"Female\",J684,IF($E$3=\"Senior Citizen\",J691,J698)))","v":20625}]
[{"$f":"B682+1","v":180001},300000,0.1,{"$f":"B682","v":180000},{"$f":"(B683-B682)*C683","v":12000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K677,IF($E$3=\"Female\",K684,IF($E$3=\"Senior Citizen\",K691,K698)))","v":708125}]
[{"$f":"B683+1","v":300001},500000,0.2,{"$f":"B683","v":300000},{"$f":"E683+(B684-B683)*C684","v":52000},0,0.03,{"$f":"IF(I682=C686,E685+ROUND((H682-J682),0)*I682,IF(I682=C685,E684+ROUND((H682-J682)*I682,0),IF(I682=C684,E683+ROUND((H682-J682)*I682,0),IF(I682=C683,E682+ROUND((H682-J682)*I682,0),E681+ROUND((H682-J682)*I682,0)))))","v":629500},{"$f":"MIN(K686:L686)","v":62950},{"$f":"ROUND(SUM(H684+I684)*M682,0)","v":20774},{"$f":"SUM(H684:J684)","v":713224},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A674,IF($E$3=\"Female\",A681,IF($E$3=\"Senior Citizen\",A688,A695)))","v":"(above 65 years)"}]
[{"$f":"B684+1","v":500001},null,0.3,{"$f":"B684","v":500000},{"$f":"IF(J682=0,0,E684)","v":52000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M679,IF($E$3=\"Female\",M686,IF($E$3=\"Senior Citizen\",M693,M700)))","v":0}]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H679","v":1000000},{"$f":"IF(H682>H686,H682-H686,0)","v":1425000},{"$f":"IF(I686>0,ROUND(I686*I682,0),0)","v":427500},{"$f":"I686-J686","v":997500},{"$f":"IF(H684>0,ROUND(H684*L682,0),0)","v":62950},{"$f":"IF(K686>L686,0,L686-K686)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K677,IF($E$3=\"Female\",K684,IF($E$3=\"Senior Citizen\",K691,K698)))","v":708125}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 65 years)"]
[0,225000,0,0,0,0,0,{"$f":"H675","v":2425000},{"$f":"VLOOKUP(H689,A689:C693,3)","v":0.3},{"$f":"INDEX(D689:D693,MATCH(I689,C689:C693,0))","v":500000},{"$f":"INDEX(E689:E693,MATCH(I689,C689:C693,0))","v":47500},{"$f":"IF(H689>H693,VLOOKUP(H689,A689:F693,6),0)","v":0.1},{"$f":"VLOOKUP(H689,A689:G693,7)","v":0.03}]
[{"$f":"B689+1","v":225001},300000,0.1,{"$f":"B689","v":225000},{"$f":"(B690-B689)*C690","v":7500},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B690+1","v":300001},500000,0.2,{"$f":"B690","v":300000},{"$f":"E690+(B691-B690)*C691","v":47500},0,0.03,{"$f":"IF(I689=C693,E692+ROUND((H689-J689),0)*I689,IF(I689=C692,E691+ROUND((H689-J689)*I689,0),IF(I689=C691,E690+ROUND((H689-J689)*I689,0),IF(I689=C690,E689+ROUND((H689-J689)*I689,0),E688+ROUND((H689-J689)*I689,0)))))","v":625000},{"$f":"MIN(K693:L693)","v":62500},{"$f":"ROUND(SUM(H691+I691)*M689,0)","v":20625},{"$f":"SUM(H691:J691)","v":708125}]
[{"$f":"B691+1","v":500001},null,0.3,{"$f":"B691","v":500000},{"$f":"IF(J689=0,0,E691)","v":47500},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H686","v":1000000},{"$f":"IF(H689>H693,H689-H693,0)","v":1425000},{"$f":"IF(I693>0,ROUND(I693*I689,0),0)","v":427500},{"$f":"I693-J693","v":997500},{"$f":"IF(H691>0,ROUND(H691*L689,0),0)","v":62500},{"$f":"IF(K693>L693,0,L693-K693)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,225000,0,0,0,0,0,{"$f":"H675","v":2425000},{"$f":"VLOOKUP(H696,A696:C700,3)","v":0.3},{"$f":"INDEX(D696:D700,MATCH(I696,C696:C700,0))","v":500000},{"$f":"INDEX(E696:E700,MATCH(I696,C696:C700,0))","v":47500},{"$f":"IF(H696>H700,VLOOKUP(H696,A696:F700,6),0)","v":0.1},{"$f":"VLOOKUP(H696,A696:G700,7)","v":0.03}]
[{"$f":"B696+1","v":225001},300000,0.1,{"$f":"B696","v":225000},{"$f":"(B697-B696)*C697","v":7500},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B697+1","v":300001},500000,0.2,{"$f":"B697","v":300000},{"$f":"E697+(B698-B697)*C698","v":47500},0,0.03,{"$f":"IF(I696=C700,E699+ROUND((H696-J696),0)*I696,IF(I696=C699,E698+ROUND((H696-J696)*I696,0),IF(I696=C698,E697+ROUND((H696-J696)*I696,0),IF(I696=C697,E696+ROUND((H696-J696)*I696,0),E695+ROUND((H696-J696)*I696,0)))))","v":625000},{"$f":"MIN(K700:L700)","v":62500},{"$f":"ROUND(SUM(H698+I698)*M696,0)","v":20625},{"$f":"SUM(H698:J698)","v":708125}]
[{"$f":"B698+1","v":500001},null,0.3,{"$f":"B698","v":500000},{"$f":"IF(J696=0,0,E698)","v":47500},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H693","v":1000000},{"$f":"IF(H696>H700,H696-H700,0)","v":1425000},{"$f":"IF(I700>0,ROUND(I700*I696,0),0)","v":427500},{"$f":"I700-J700","v":997500},{"$f":"IF(H698>0,ROUND(H698*L696,0),0)","v":62500},{"$f":"IF(K700>L700,0,L700-K700)","v":0}]
[null,null,2009,{"$f":"C701+1","v":2010},null,"2009-10"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C701","v":2009},{"$f":"D701","v":2010}]
[0,160000,0,0,0,0,0,{"$f":"$E$4","v":2425000},{"$f":"VLOOKUP(H704,A704:C708,3)","v":0.3},{"$f":"INDEX(D704:D708,MATCH(I704,C704:C708,0))","v":500000},{"$f":"INDEX(E704:E708,MATCH(I704,C704:C708,0))","v":54000},{"$f":"IF(H704>H708,VLOOKUP(H704,A704:F708,6),0)","v":0},{"$f":"VLOOKUP(H704,A704:G708,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B704,IF($E$3=\"Female\",B711,IF($E$3=\"Senior Citizen\",B718,B725)))","v":240000},0]
[{"$f":"B704+1","v":160001},300000,0.1,{"$f":"B704","v":160000},{"$f":"(B705-B704)*C705","v":14000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O704+1","v":240001},300000,0.1]
[{"$f":"B705+1","v":300001},500000,0.2,{"$f":"B705","v":300000},{"$f":"E705+(B706-B705)*C706","v":54000},0,0.03,{"$f":"IF(I704=C708,E707+ROUND((H704-J704),0)*I704,IF(I704=C707,E706+ROUND((H704-J704)*I704,0),IF(I704=C706,E705+ROUND((H704-J704)*I704,0),IF(I704=C705,E704+ROUND((H704-J704)*I704,0),E703+ROUND((H704-J704)*I704,0)))))","v":631500},{"$f":"MIN(K708:L708)","v":0},{"$f":"ROUND(SUM(H706+I706)*M704,0)","v":18945},{"$f":"SUM(H706:J706)","v":650445},null,null,{"$f":"O705+1","v":300001},500000,0.2]
[{"$f":"B706+1","v":500001},null,0.3,{"$f":"B706","v":500000},{"$f":"IF(J704=0,0,E706)","v":54000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O706+1","v":500001},0,0.3]
["Surcharge Limit",null,null,0,null,null,null,0,{"$f":"IF(H704>H708,H704-H708,0)","v":2425000},{"$f":"IF(I708>0,ROUND(I708*I704,0),0)","v":727500},{"$f":"I708-J708","v":1697500},{"$f":"IF(H706>0,ROUND(H706*L704,0),0)","v":0},{"$f":"IF(K708>L708,0,L708-K708)","v":0},{"$f":"O707+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H706,IF($E$3=\"Female\",H713,IF($E$3=\"Senior Citizen\",H720,H727)))","v":623500}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I706,IF($E$3=\"Female\",I713,IF($E$3=\"Senior Citizen\",I720,I727)))","v":0}]
[0,190000,0,0,0,0,0,{"$f":"H704","v":2425000},{"$f":"VLOOKUP(H711,A711:C715,3)","v":0.3},{"$f":"INDEX(D711:D715,MATCH(I711,C711:C715,0))","v":500000},{"$f":"INDEX(E711:E715,MATCH(I711,C711:C715,0))","v":51000},{"$f":"IF(H711>H715,VLOOKUP(H711,A711:F715,6),0)","v":0},{"$f":"VLOOKUP(H711,A711:G715,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J706,IF($E$3=\"Female\",J713,IF($E$3=\"Senior Citizen\",J720,J727)))","v":18705}]
[{"$f":"B711+1","v":190001},300000,0.1,{"$f":"B711","v":190000},{"$f":"(B712-B711)*C712","v":11000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K706,IF($E$3=\"Female\",K713,IF($E$3=\"Senior Citizen\",K720,K727)))","v":642205}]
[{"$f":"B712+1","v":300001},500000,0.2,{"$f":"B712","v":300000},{"$f":"E712+(B713-B712)*C713","v":51000},0,0.03,{"$f":"IF(I711=C715,E714+ROUND((H711-J711),0)*I711,IF(I711=C714,E713+ROUND((H711-J711)*I711,0),IF(I711=C713,E712+ROUND((H711-J711)*I711,0),IF(I711=C712,E711+ROUND((H711-J711)*I711,0),E710+ROUND((H711-J711)*I711,0)))))","v":628500},{"$f":"MIN(K715:L715)","v":0},{"$f":"ROUND(SUM(H713+I713)*M711,0)","v":18855},{"$f":"SUM(H713:J713)","v":647355},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A703,IF($E$3=\"Female\",A710,IF($E$3=\"Senior Citizen\",A717,A724)))","v":"(above 65 years)"}]
[{"$f":"B713+1","v":500001},null,0.3,{"$f":"B713","v":500000},{"$f":"IF(J711=0,0,E713)","v":51000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M708,IF($E$3=\"Female\",M715,IF($E$3=\"Senior Citizen\",M722,M729)))","v":0}]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H708","v":0},{"$f":"IF(H711>H715,H711-H715,0)","v":2425000},{"$f":"IF(I715>0,ROUND(I715*I711,0),0)","v":727500},{"$f":"I715-J715","v":1697500},{"$f":"IF(H713>0,ROUND(H713*L711,0),0)","v":0},{"$f":"IF(K715>L715,0,L715-K715)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K706,IF($E$3=\"Female\",K713,IF($E$3=\"Senior Citizen\",K720,K727)))","v":642205}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 65 years)"]
[0,240000,0,0,0,0,0,{"$f":"H704","v":2425000},{"$f":"VLOOKUP(H718,A718:C722,3)","v":0.3},{"$f":"INDEX(D718:D722,MATCH(I718,C718:C722,0))","v":500000},{"$f":"INDEX(E718:E722,MATCH(I718,C718:C722,0))","v":46000},{"$f":"IF(H718>H722,VLOOKUP(H718,A718:F722,6),0)","v":0},{"$f":"VLOOKUP(H718,A718:G722,7)","v":0.03}]
[{"$f":"B718+1","v":240001},300000,0.1,{"$f":"B718","v":240000},{"$f":"(B719-B718)*C719","v":6000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B719+1","v":300001},500000,0.2,{"$f":"B719","v":300000},{"$f":"E719+(B720-B719)*C720","v":46000},0,0.03,{"$f":"IF(I718=C722,E721+ROUND((H718-J718),0)*I718,IF(I718=C721,E720+ROUND((H718-J718)*I718,0),IF(I718=C720,E719+ROUND((H718-J718)*I718,0),IF(I718=C719,E718+ROUND((H718-J718)*I718,0),E717+ROUND((H718-J718)*I718,0)))))","v":623500},{"$f":"MIN(K722:L722)","v":0},{"$f":"ROUND(SUM(H720+I720)*M718,0)","v":18705},{"$f":"SUM(H720:J720)","v":642205}]
[{"$f":"B720+1","v":500001},null,0.3,{"$f":"B720","v":500000},{"$f":"IF(J718=0,0,E720)","v":46000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H715","v":0},{"$f":"IF(H718>H722,H718-H722,0)","v":2425000},{"$f":"IF(I722>0,ROUND(I722*I718,0),0)","v":727500},{"$f":"I722-J722","v":1697500},{"$f":"IF(H720>0,ROUND(H720*L718,0),0)","v":0},{"$f":"IF(K722>L722,0,L722-K722)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,240000,0,0,0,0,0,{"$f":"H704","v":2425000},{"$f":"VLOOKUP(H725,A725:C729,3)","v":0.3},{"$f":"INDEX(D725:D729,MATCH(I725,C725:C729,0))","v":500000},{"$f":"INDEX(E725:E729,MATCH(I725,C725:C729,0))","v":46000},{"$f":"IF(H725>H729,VLOOKUP(H725,A725:F729,6),0)","v":0},{"$f":"VLOOKUP(H725,A725:G729,7)","v":0.03}]
[{"$f":"B725+1","v":240001},300000,0.1,{"$f":"B725","v":240000},{"$f":"(B726-B725)*C726","v":6000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B726+1","v":300001},500000,0.2,{"$f":"B726","v":300000},{"$f":"E726+(B727-B726)*C727","v":46000},0,0.03,{"$f":"IF(I725=C729,E728+ROUND((H725-J725),0)*I725,IF(I725=C728,E727+ROUND((H725-J725)*I725,0),IF(I725=C727,E726+ROUND((H725-J725)*I725,0),IF(I725=C726,E725+ROUND((H725-J725)*I725,0),E724+ROUND((H725-J725)*I725,0)))))","v":623500},{"$f":"MIN(K729:L729)","v":0},{"$f":"ROUND(SUM(H727+I727)*M725,0)","v":18705},{"$f":"SUM(H727:J727)","v":642205}]
[{"$f":"B727+1","v":500001},null,0.3,{"$f":"B727","v":500000},{"$f":"IF(J725=0,0,E727)","v":46000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H722","v":0},{"$f":"IF(H725>H729,H725-H729,0)","v":2425000},{"$f":"IF(I729>0,ROUND(I729*I725,0),0)","v":727500},{"$f":"I729-J729","v":1697500},{"$f":"IF(H727>0,ROUND(H727*L725,0),0)","v":0},{"$f":"IF(K729>L729,0,L729-K729)","v":0}]
[null,null,2010,{"$f":"C730+1","v":2011},null,"2010-11"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C730","v":2010},{"$f":"D730","v":2011}]
[0,160000,0,0,0,0,0,{"$f":"$E$4","v":2425000},{"$f":"VLOOKUP(H733,A733:C737,3)","v":0.3},{"$f":"INDEX(D733:D737,MATCH(I733,C733:C737,0))","v":800000},{"$f":"INDEX(E733:E737,MATCH(I733,C733:C737,0))","v":94000},{"$f":"IF(H733>H737,VLOOKUP(H733,A733:F737,6),0)","v":0},{"$f":"VLOOKUP(H733,A733:G737,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B733,IF($E$3=\"Female\",B740,IF($E$3=\"Senior Citizen\",B747,B754)))","v":240000},0]
[{"$f":"B733+1","v":160001},500000,0.1,{"$f":"B733","v":160000},{"$f":"(B734-B733)*C734","v":34000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O733+1","v":240001},500000,0.1]
[{"$f":"B734+1","v":500001},800000,0.2,{"$f":"B734","v":500000},{"$f":"E734+(B735-B734)*C735","v":94000},0,0.03,{"$f":"IF(I733=C737,E736+ROUND((H733-J733),0)*I733,IF(I733=C736,E735+ROUND((H733-J733)*I733,0),IF(I733=C735,E734+ROUND((H733-J733)*I733,0),IF(I733=C734,E733+ROUND((H733-J733)*I733,0),E732+ROUND((H733-J733)*I733,0)))))","v":581500},{"$f":"MIN(K737:L737)","v":0},{"$f":"ROUND(SUM(H735+I735)*M733,0)","v":17445},{"$f":"SUM(H735:J735)","v":598945},null,null,{"$f":"O734+1","v":500001},800000,0.2]
[{"$f":"B735+1","v":800001},null,0.3,{"$f":"B735","v":800000},{"$f":"IF(J733=0,0,E735)","v":94000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O735+1","v":800001},0,0.3]
["Surcharge Limit",null,null,0,null,null,null,0,{"$f":"IF(H733>H737,H733-H737,0)","v":2425000},{"$f":"IF(I737>0,ROUND(I737*I733,0),0)","v":727500},{"$f":"I737-J737","v":1697500},{"$f":"IF(H735>0,ROUND(H735*L733,0),0)","v":0},{"$f":"IF(K737>L737,0,L737-K737)","v":0},{"$f":"O736+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H735,IF($E$3=\"Female\",H742,IF($E$3=\"Senior Citizen\",H749,H756)))","v":573500}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I735,IF($E$3=\"Female\",I742,IF($E$3=\"Senior Citizen\",I749,I756)))","v":0}]
[0,190000,0,0,0,0,0,{"$f":"H733","v":2425000},{"$f":"VLOOKUP(H740,A740:C744,3)","v":0.3},{"$f":"INDEX(D740:D744,MATCH(I740,C740:C744,0))","v":800000},{"$f":"INDEX(E740:E744,MATCH(I740,C740:C744,0))","v":91000},{"$f":"IF(H740>H744,VLOOKUP(H740,A740:F744,6),0)","v":0},{"$f":"VLOOKUP(H740,A740:G744,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J735,IF($E$3=\"Female\",J742,IF($E$3=\"Senior Citizen\",J749,J756)))","v":17205}]
[{"$f":"B740+1","v":190001},500000,0.1,{"$f":"B740","v":190000},{"$f":"(B741-B740)*C741","v":31000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K735,IF($E$3=\"Female\",K742,IF($E$3=\"Senior Citizen\",K749,K756)))","v":590705}]
[{"$f":"B741+1","v":500001},800000,0.2,{"$f":"B741","v":500000},{"$f":"E741+(B742-B741)*C742","v":91000},0,0.03,{"$f":"IF(I740=C744,E743+ROUND((H740-J740),0)*I740,IF(I740=C743,E742+ROUND((H740-J740)*I740,0),IF(I740=C742,E741+ROUND((H740-J740)*I740,0),IF(I740=C741,E740+ROUND((H740-J740)*I740,0),E739+ROUND((H740-J740)*I740,0)))))","v":578500},{"$f":"MIN(K744:L744)","v":0},{"$f":"ROUND(SUM(H742+I742)*M740,0)","v":17355},{"$f":"SUM(H742:J742)","v":595855},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A732,IF($E$3=\"Female\",A739,IF($E$3=\"Senior Citizen\",A746,A753)))","v":"(above 65 years)"}]
[{"$f":"B742+1","v":800001},null,0.3,{"$f":"B742","v":800000},{"$f":"IF(J740=0,0,E742)","v":91000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M737,IF($E$3=\"Female\",M744,IF($E$3=\"Senior Citizen\",M751,M758)))","v":0}]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H737","v":0},{"$f":"IF(H740>H744,H740-H744,0)","v":2425000},{"$f":"IF(I744>0,ROUND(I744*I740,0),0)","v":727500},{"$f":"I744-J744","v":1697500},{"$f":"IF(H742>0,ROUND(H742*L740,0),0)","v":0},{"$f":"IF(K744>L744,0,L744-K744)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K735,IF($E$3=\"Female\",K742,IF($E$3=\"Senior Citizen\",K749,K756)))","v":590705}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 65 years)"]
[0,240000,0,0,0,0,0,{"$f":"H733","v":2425000},{"$f":"VLOOKUP(H747,A747:C751,3)","v":0.3},{"$f":"INDEX(D747:D751,MATCH(I747,C747:C751,0))","v":800000},{"$f":"INDEX(E747:E751,MATCH(I747,C747:C751,0))","v":86000},{"$f":"IF(H747>H751,VLOOKUP(H747,A747:F751,6),0)","v":0},{"$f":"VLOOKUP(H747,A747:G751,7)","v":0.03}]
[{"$f":"B747+1","v":240001},500000,0.1,{"$f":"B747","v":240000},{"$f":"(B748-B747)*C748","v":26000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B748+1","v":500001},800000,0.2,{"$f":"B748","v":500000},{"$f":"E748+(B749-B748)*C749","v":86000},0,0.03,{"$f":"IF(I747=C751,E750+ROUND((H747-J747),0)*I747,IF(I747=C750,E749+ROUND((H747-J747)*I747,0),IF(I747=C749,E748+ROUND((H747-J747)*I747,0),IF(I747=C748,E747+ROUND((H747-J747)*I747,0),E746+ROUND((H747-J747)*I747,0)))))","v":573500},{"$f":"MIN(K751:L751)","v":0},{"$f":"ROUND(SUM(H749+I749)*M747,0)","v":17205},{"$f":"SUM(H749:J749)","v":590705}]
[{"$f":"B749+1","v":800001},null,0.3,{"$f":"B749","v":800000},{"$f":"IF(J747=0,0,E749)","v":86000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H744","v":0},{"$f":"IF(H747>H751,H747-H751,0)","v":2425000},{"$f":"IF(I751>0,ROUND(I751*I747,0),0)","v":727500},{"$f":"I751-J751","v":1697500},{"$f":"IF(H749>0,ROUND(H749*L747,0),0)","v":0},{"$f":"IF(K751>L751,0,L751-K751)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,240000,0,0,0,0,0,{"$f":"H733","v":2425000},{"$f":"VLOOKUP(H754,A754:C758,3)","v":0.3},{"$f":"INDEX(D754:D758,MATCH(I754,C754:C758,0))","v":800000},{"$f":"INDEX(E754:E758,MATCH(I754,C754:C758,0))","v":86000},{"$f":"IF(H754>H758,VLOOKUP(H754,A754:F758,6),0)","v":0},{"$f":"VLOOKUP(H754,A754:G758,7)","v":0.03}]
[{"$f":"B754+1","v":240001},500000,0.1,{"$f":"B754","v":240000},{"$f":"(B755-B754)*C755","v":26000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B755+1","v":500001},800000,0.2,{"$f":"B755","v":500000},{"$f":"E755+(B756-B755)*C756","v":86000},0,0.03,{"$f":"IF(I754=C758,E757+ROUND((H754-J754),0)*I754,IF(I754=C757,E756+ROUND((H754-J754)*I754,0),IF(I754=C756,E755+ROUND((H754-J754)*I754,0),IF(I754=C755,E754+ROUND((H754-J754)*I754,0),E753+ROUND((H754-J754)*I754,0)))))","v":573500},{"$f":"MIN(K758:L758)","v":0},{"$f":"ROUND(SUM(H756+I756)*M754,0)","v":17205},{"$f":"SUM(H756:J756)","v":590705}]
[{"$f":"B756+1","v":800001},null,0.3,{"$f":"B756","v":800000},{"$f":"IF(J754=0,0,E756)","v":86000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H751","v":0},{"$f":"IF(H754>H758,H754-H758,0)","v":2425000},{"$f":"IF(I758>0,ROUND(I758*I754,0),0)","v":727500},{"$f":"I758-J758","v":1697500},{"$f":"IF(H756>0,ROUND(H756*L754,0),0)","v":0},{"$f":"IF(K758>L758,0,L758-K758)","v":0}]
[null,null,2011,{"$f":"C759+1","v":2012},null,"2011-12"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C759","v":2011},{"$f":"D759","v":2012}]
[0,180000,0,0,0,0,0,{"$f":"$E$4","v":2425000},{"$f":"VLOOKUP(H762,A762:C766,3)","v":0.3},{"$f":"INDEX(D762:D766,MATCH(I762,C762:C766,0))","v":800000},{"$f":"INDEX(E762:E766,MATCH(I762,C762:C766,0))","v":92000},{"$f":"IF(H762>H766,VLOOKUP(H762,A762:F766,6),0)","v":0},{"$f":"VLOOKUP(H762,A762:G766,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B762,IF($E$3=\"Female\",B769,IF($E$3=\"Senior Citizen\",B776,B783)))","v":250000},0]
[{"$f":"B762+1","v":180001},500000,0.1,{"$f":"B762","v":180000},{"$f":"(B763-B762)*C763","v":32000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O762+1","v":250001},500000,0.1]
[{"$f":"B763+1","v":500001},800000,0.2,{"$f":"B763","v":500000},{"$f":"E763+(B764-B763)*C764","v":92000},0,0.03,{"$f":"IF(I762=C766,E765+ROUND((H762-J762),0)*I762,IF(I762=C765,E764+ROUND((H762-J762)*I762,0),IF(I762=C764,E763+ROUND((H762-J762)*I762,0),IF(I762=C763,E762+ROUND((H762-J762)*I762,0),E761+ROUND((H762-J762)*I762,0)))))","v":579500},{"$f":"MIN(K766:L766)","v":0},{"$f":"ROUND(SUM(H764+I764)*M762,0)","v":17385},{"$f":"SUM(H764:J764)","v":596885},null,null,{"$f":"O763+1","v":500001},800000,0.2]
[{"$f":"B764+1","v":800001},null,0.3,{"$f":"B764","v":800000},{"$f":"IF(J762=0,0,E764)","v":92000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O764+1","v":800001},0,0.3]
["Surcharge Limit",null,null,0,null,null,null,0,{"$f":"IF(H762>H766,H762-H766,0)","v":2425000},{"$f":"IF(I766>0,ROUND(I766*I762,0),0)","v":727500},{"$f":"I766-J766","v":1697500},{"$f":"IF(H764>0,ROUND(H764*L762,0),0)","v":0},{"$f":"IF(K766>L766,0,L766-K766)","v":0},{"$f":"O765+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H764,IF($E$3=\"Female\",H771,IF($E$3=\"Senior Citizen\",H778,H785)))","v":572500}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I764,IF($E$3=\"Female\",I771,IF($E$3=\"Senior Citizen\",I778,I785)))","v":0}]
[0,190000,0,0,0,0,0,{"$f":"H762","v":2425000},{"$f":"VLOOKUP(H769,A769:C773,3)","v":0.3},{"$f":"INDEX(D769:D773,MATCH(I769,C769:C773,0))","v":800000},{"$f":"INDEX(E769:E773,MATCH(I769,C769:C773,0))","v":91000},{"$f":"IF(H769>H773,VLOOKUP(H769,A769:F773,6),0)","v":0},{"$f":"VLOOKUP(H769,A769:G773,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J764,IF($E$3=\"Female\",J771,IF($E$3=\"Senior Citizen\",J778,J785)))","v":17175}]
[{"$f":"B769+1","v":190001},500000,0.1,{"$f":"B769","v":190000},{"$f":"(B770-B769)*C770","v":31000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K764,IF($E$3=\"Female\",K771,IF($E$3=\"Senior Citizen\",K778,K785)))","v":589675}]
[{"$f":"B770+1","v":500001},800000,0.2,{"$f":"B770","v":500000},{"$f":"E770+(B771-B770)*C771","v":91000},0,0.03,{"$f":"IF(I769=C773,E772+ROUND((H769-J769),0)*I769,IF(I769=C772,E771+ROUND((H769-J769)*I769,0),IF(I769=C771,E770+ROUND((H769-J769)*I769,0),IF(I769=C770,E769+ROUND((H769-J769)*I769,0),E768+ROUND((H769-J769)*I769,0)))))","v":578500},{"$f":"MIN(K773:L773)","v":0},{"$f":"ROUND(SUM(H771+I771)*M769,0)","v":17355},{"$f":"SUM(H771:J771)","v":595855},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A761,IF($E$3=\"Female\",A768,IF($E$3=\"Senior Citizen\",A775,A782)))","v":"(Above 60 year but less than 80)"}]
[{"$f":"B771+1","v":800001},null,0.3,{"$f":"B771","v":800000},{"$f":"IF(J769=0,0,E771)","v":91000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M766,IF($E$3=\"Female\",M773,IF($E$3=\"Senior Citizen\",M780,M787)))","v":0}]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H766","v":0},{"$f":"IF(H769>H773,H769-H773,0)","v":2425000},{"$f":"IF(I773>0,ROUND(I773*I769,0),0)","v":727500},{"$f":"I773-J773","v":1697500},{"$f":"IF(H771>0,ROUND(H771*L769,0),0)","v":0},{"$f":"IF(K773>L773,0,L773-K773)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K764,IF($E$3=\"Female\",K771,IF($E$3=\"Senior Citizen\",K778,K785)))","v":589675}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 60 year but less than 80)"]
[0,250000,0,0,0,0,0,{"$f":"H762","v":2425000},{"$f":"VLOOKUP(H776,A776:C780,3)","v":0.3},{"$f":"INDEX(D776:D780,MATCH(I776,C776:C780,0))","v":800000},{"$f":"INDEX(E776:E780,MATCH(I776,C776:C780,0))","v":85000},{"$f":"IF(H776>H780,VLOOKUP(H776,A776:F780,6),0)","v":0},{"$f":"VLOOKUP(H776,A776:G780,7)","v":0.03}]
[{"$f":"B776+1","v":250001},500000,0.1,{"$f":"B776","v":250000},{"$f":"(B777-B776)*C777","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B777+1","v":500001},800000,0.2,{"$f":"B777","v":500000},{"$f":"E777+(B778-B777)*C778","v":85000},0,0.03,{"$f":"IF(I776=C780,E779+ROUND((H776-J776),0)*I776,IF(I776=C779,E778+ROUND((H776-J776)*I776,0),IF(I776=C778,E777+ROUND((H776-J776)*I776,0),IF(I776=C777,E776+ROUND((H776-J776)*I776,0),E775+ROUND((H776-J776)*I776,0)))))","v":572500},{"$f":"MIN(K780:L780)","v":0},{"$f":"ROUND(SUM(H778+I778)*M776,0)","v":17175},{"$f":"SUM(H778:J778)","v":589675}]
[{"$f":"B778+1","v":800001},null,0.3,{"$f":"B778","v":800000},{"$f":"IF(J776=0,0,E778)","v":85000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H773","v":0},{"$f":"IF(H776>H780,H776-H780,0)","v":2425000},{"$f":"IF(I780>0,ROUND(I780*I776,0),0)","v":727500},{"$f":"I780-J780","v":1697500},{"$f":"IF(H778>0,ROUND(H778*L776,0),0)","v":0},{"$f":"IF(K780>L780,0,L780-K780)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H762","v":2425000},{"$f":"VLOOKUP(H783,A783:C787,3)","v":0.3},{"$f":"INDEX(D783:D787,MATCH(I783,C783:C787,0))","v":800000},{"$f":"INDEX(E783:E787,MATCH(I783,C783:C787,0))","v":60000},{"$f":"IF(H783>H787,VLOOKUP(H783,A783:F787,6),0)","v":0},{"$f":"VLOOKUP(H783,A783:G787,7)","v":0.03}]
[{"$f":"B783+1","v":500001},800000,0.2,{"$f":"B783","v":500000},{"$f":"(B784-B783)*C784","v":60000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B784+1","v":800001},null,0.3,{"$f":"B784","v":800000},{"$f":"IF(J783=0,0,E784)","v":60000},0,0.03,{"$f":"IF(I783=C787,E786+ROUND((H783-J783),0)*I783,IF(I783=C786,E785+ROUND((H783-J783)*I783,0),IF(I783=C785,E784+ROUND((H783-J783)*I783,0),IF(I783=C784,E783+ROUND((H783-J783)*I783,0),E782+ROUND((H783-J783)*I783,0)))))","v":547500},{"$f":"MIN(K787:L787)","v":0},{"$f":"ROUND(SUM(H785+I785)*M783,0)","v":16425},{"$f":"SUM(H785:J785)","v":563925}]
[null,null,null,null,null,0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H780","v":0},{"$f":"IF(H783>H787,H783-H787,0)","v":2425000},{"$f":"IF(I787>0,ROUND(I787*I783,0),0)","v":727500},{"$f":"I787-J787","v":1697500},{"$f":"IF(H785>0,ROUND(H785*L783,0),0)","v":0},{"$f":"IF(K787>L787,0,L787-K787)","v":0}]
[null,null,2012,{"$f":"C788+1","v":2013},null,"2012-13"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C788","v":2012},{"$f":"D788","v":2013}]
[0,200000,0,0,0,0,0,{"$f":"$E$4","v":2425000},{"$f":"VLOOKUP(H791,A791:C795,3)","v":0.3},{"$f":"INDEX(D791:D795,MATCH(I791,C791:C795,0))","v":1000000},{"$f":"INDEX(E791:E795,MATCH(I791,C791:C795,0))","v":130000},{"$f":"IF(H791>H795,VLOOKUP(H791,A791:F795,6),0)","v":0},{"$f":"VLOOKUP(H791,A791:G795,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B791,IF($E$3=\"Female\",B798,IF($E$3=\"Senior Citizen\",B805,B812)))","v":250000},0]
[{"$f":"B791+1","v":200001},500000,0.1,{"$f":"B791","v":200000},{"$f":"(B792-B791)*C792","v":30000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O791+1","v":250001},500000,0.1]
[{"$f":"B792+1","v":500001},1000000,0.2,{"$f":"B792","v":500000},{"$f":"E792+(B793-B792)*C793","v":130000},0,0.03,{"$f":"IF(I791=C795,E794+ROUND((H791-J791),0)*I791,IF(I791=C794,E793+ROUND((H791-J791)*I791,0),IF(I791=C793,E792+ROUND((H791-J791)*I791,0),IF(I791=C792,E791+ROUND((H791-J791)*I791,0),E790+ROUND((H791-J791)*I791,0)))))","v":557500},{"$f":"MIN(K795:L795)","v":0},{"$f":"ROUND(SUM(H793+I793)*M791,0)","v":16725},{"$f":"SUM(H793:J793)","v":574225},null,null,{"$f":"O792+1","v":500001},1000000,0.2]
[{"$f":"B793+1","v":1000001},null,0.3,{"$f":"B793","v":1000000},{"$f":"IF(J791=0,0,E793)","v":130000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O793+1","v":1000001},0,0.3]
["Surcharge Limit",null,null,0,null,null,null,0,{"$f":"IF(H791>H795,H791-H795,0)","v":2425000},{"$f":"IF(I795>0,ROUND(I795*I791,0),0)","v":727500},{"$f":"I795-J795","v":1697500},{"$f":"IF(H793>0,ROUND(H793*L791,0),0)","v":0},{"$f":"IF(K795>L795,0,L795-K795)","v":0},{"$f":"O794+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H793,IF($E$3=\"Female\",H800,IF($E$3=\"Senior Citizen\",H807,H814)))","v":552500}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I793,IF($E$3=\"Female\",I800,IF($E$3=\"Senior Citizen\",I807,I814)))","v":0}]
[0,200000,0,0,0,0,0,{"$f":"H791","v":2425000},{"$f":"VLOOKUP(H798,A798:C802,3)","v":0.3},{"$f":"INDEX(D798:D802,MATCH(I798,C798:C802,0))","v":1000000},{"$f":"INDEX(E798:E802,MATCH(I798,C798:C802,0))","v":130000},{"$f":"IF(H798>H802,VLOOKUP(H798,A798:F802,6),0)","v":0},{"$f":"VLOOKUP(H798,A798:G802,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J793,IF($E$3=\"Female\",J800,IF($E$3=\"Senior Citizen\",J807,J814)))","v":16575}]
[{"$f":"B798+1","v":200001},500000,0.1,{"$f":"B798","v":200000},{"$f":"(B799-B798)*C799","v":30000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K793,IF($E$3=\"Female\",K800,IF($E$3=\"Senior Citizen\",K807,K814)))","v":569075}]
[{"$f":"B799+1","v":500001},1000000,0.2,{"$f":"B799","v":500000},{"$f":"E799+(B800-B799)*C800","v":130000},0,0.03,{"$f":"IF(I798=C802,E801+ROUND((H798-J798),0)*I798,IF(I798=C801,E800+ROUND((H798-J798)*I798,0),IF(I798=C800,E799+ROUND((H798-J798)*I798,0),IF(I798=C799,E798+ROUND((H798-J798)*I798,0),E797+ROUND((H798-J798)*I798,0)))))","v":557500},{"$f":"MIN(K802:L802)","v":0},{"$f":"ROUND(SUM(H800+I800)*M798,0)","v":16725},{"$f":"SUM(H800:J800)","v":574225},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A790,IF($E$3=\"Female\",A797,IF($E$3=\"Senior Citizen\",A804,A811)))","v":"(above 65 years)"}]
[{"$f":"B800+1","v":1000001},null,0.3,{"$f":"B800","v":1000000},{"$f":"IF(J798=0,0,E800)","v":130000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M795,IF($E$3=\"Female\",M802,IF($E$3=\"Senior Citizen\",M809,M816)))","v":0}]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H795","v":0},{"$f":"IF(H798>H802,H798-H802,0)","v":2425000},{"$f":"IF(I802>0,ROUND(I802*I798,0),0)","v":727500},{"$f":"I802-J802","v":1697500},{"$f":"IF(H800>0,ROUND(H800*L798,0),0)","v":0},{"$f":"IF(K802>L802,0,L802-K802)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K793,IF($E$3=\"Female\",K800,IF($E$3=\"Senior Citizen\",K807,K814)))","v":569075}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 65 years)"]
[0,250000,0,0,0,0,0,{"$f":"H791","v":2425000},{"$f":"VLOOKUP(H805,A805:C809,3)","v":0.3},{"$f":"INDEX(D805:D809,MATCH(I805,C805:C809,0))","v":1000000},{"$f":"INDEX(E805:E809,MATCH(I805,C805:C809,0))","v":125000},{"$f":"IF(H805>H809,VLOOKUP(H805,A805:F809,6),0)","v":0},{"$f":"VLOOKUP(H805,A805:G809,7)","v":0.03}]
[{"$f":"B805+1","v":250001},500000,0.1,{"$f":"B805","v":250000},{"$f":"(B806-B805)*C806","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B806+1","v":500001},1000000,0.2,{"$f":"B806","v":500000},{"$f":"E806+(B807-B806)*C807","v":125000},0,0.03,{"$f":"IF(I805=C809,E808+ROUND((H805-J805),0)*I805,IF(I805=C808,E807+ROUND((H805-J805)*I805,0),IF(I805=C807,E806+ROUND((H805-J805)*I805,0),IF(I805=C806,E805+ROUND((H805-J805)*I805,0),E804+ROUND((H805-J805)*I805,0)))))","v":552500},{"$f":"MIN(K809:L809)","v":0},{"$f":"ROUND(SUM(H807+I807)*M805,0)","v":16575},{"$f":"SUM(H807:J807)","v":569075}]
[{"$f":"B807+1","v":1000001},null,0.3,{"$f":"B807","v":1000000},{"$f":"IF(J805=0,0,E807)","v":125000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H802","v":0},{"$f":"IF(H805>H809,H805-H809,0)","v":2425000},{"$f":"IF(I809>0,ROUND(I809*I805,0),0)","v":727500},{"$f":"I809-J809","v":1697500},{"$f":"IF(H807>0,ROUND(H807*L805,0),0)","v":0},{"$f":"IF(K809>L809,0,L809-K809)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H791","v":2425000},{"$f":"VLOOKUP(H812,A812:C816,3)","v":0.3},{"$f":"INDEX(D812:D816,MATCH(I812,C812:C816,0))","v":1000000},{"$f":"INDEX(E812:E816,MATCH(I812,C812:C816,0))","v":100000},{"$f":"IF(H812>H816,VLOOKUP(H812,A812:F816,6),0)","v":0},{"$f":"VLOOKUP(H812,A812:G816,7)","v":0.03}]
[{"$f":"B812+1","v":500001},1000000,0.2,{"$f":"B812","v":500000},{"$f":"(B813-B812)*C813","v":100000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B813+1","v":1000001},null,0.3,{"$f":"B813","v":1000000},{"$f":"IF(J812=0,0,E813)","v":100000},0,0.03,{"$f":"IF(I812=C816,E815+ROUND((H812-J812),0)*I812,IF(I812=C815,E814+ROUND((H812-J812)*I812,0),IF(I812=C814,E813+ROUND((H812-J812)*I812,0),IF(I812=C813,E812+ROUND((H812-J812)*I812,0),E811+ROUND((H812-J812)*I812,0)))))","v":527500},{"$f":"MIN(K816:L816)","v":0},{"$f":"ROUND(SUM(H814+I814)*M812,0)","v":15825},{"$f":"SUM(H814:J814)","v":543325}]
[null,null,null,null,null,0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H809","v":0},{"$f":"IF(H812>H816,H812-H816,0)","v":2425000},{"$f":"IF(I816>0,ROUND(I816*I812,0),0)","v":727500},{"$f":"I816-J816","v":1697500},{"$f":"IF(H814>0,ROUND(H814*L812,0),0)","v":0},{"$f":"IF(K816>L816,0,L816-K816)","v":0}]
[null,null,2013,{"$f":"C817+1","v":2014},null,"2013-14"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C817","v":2013},{"$f":"D817","v":2014}]
[0,200000,0,0,0,0,0,{"$f":"$E$4","v":2425000},{"$f":"VLOOKUP(H820,A820:C824,3)","v":0.3},{"$f":"INDEX(D820:D824,MATCH(I820,C820:C824,0))","v":1000000},{"$f":"INDEX(E820:E824,MATCH(I820,C820:C824,0))","v":130000},{"$f":"IF(H820>H824,VLOOKUP(H820,A820:F824,6),0)","v":0},{"$f":"VLOOKUP(H820,A820:G824,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B820,IF($E$3=\"Female\",B827,IF($E$3=\"Senior Citizen\",B834,B841)))","v":250000},0,{"$f":"O820","v":250000}]
[{"$f":"B820+1","v":200001},500000,0.1,{"$f":"B820","v":200000},{"$f":"(B821-B820)*C821","v":30000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O820+1","v":250001},500000,0.1]
[{"$f":"B821+1","v":500001},1000000,0.2,{"$f":"B821","v":500000},{"$f":"E821+(B822-B821)*C822","v":130000},0,0.03,{"$f":"IF(I820=C824,E823+ROUND((H820-J820),0)*I820,IF(I820=C823,E822+ROUND((H820-J820)*I820,0),IF(I820=C822,E821+ROUND((H820-J820)*I820,0),IF(I820=C821,E820+ROUND((H820-J820)*I820,0),E819+ROUND((H820-J820)*I820,0)))))","v":557500},{"$f":"MIN(K824:L824)","v":0},{"$f":"ROUND(SUM(H822+I822)*M820,0)","v":16725},{"$f":"SUM(H822:J822)","v":574225},null,null,{"$f":"O821+1","v":500001},1000000,0.2]
[{"$f":"B822+1","v":1000001},null,0.3,{"$f":"B822","v":1000000},{"$f":"IF(J820=0,0,E822)","v":130000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O822+1","v":1000001},0,0.3]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"D824","v":10000000},{"$f":"IF(H820>H824,H820-H824,0)","v":0},{"$f":"IF(I824>0,ROUND(I824*I820,0),0)","v":0},{"$f":"I824-J824","v":0},{"$f":"IF(H822>0,ROUND(H822*L820,0),0)","v":0},{"$f":"IF(K824>L824,0,L824-K824)","v":0},{"$f":"O823+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H822,IF($E$3=\"Female\",H829,IF($E$3=\"Senior Citizen\",H836,H843)))","v":552500}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I822,IF($E$3=\"Female\",I829,IF($E$3=\"Senior Citizen\",I836,I843)))","v":0}]
[0,200000,0,0,0,0,0,{"$f":"H820","v":2425000},{"$f":"VLOOKUP(H827,A827:C831,3)","v":0.3},{"$f":"INDEX(D827:D831,MATCH(I827,C827:C831,0))","v":1000000},{"$f":"INDEX(E827:E831,MATCH(I827,C827:C831,0))","v":130000},{"$f":"IF(H827>H831,VLOOKUP(H827,A827:F831,6),0)","v":0},{"$f":"VLOOKUP(H827,A827:G831,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J822,IF($E$3=\"Female\",J829,IF($E$3=\"Senior Citizen\",J836,J843)))","v":16575}]
[{"$f":"B827+1","v":200001},500000,0.1,{"$f":"B827","v":200000},{"$f":"(B828-B827)*C828","v":30000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K822,IF($E$3=\"Female\",K829,IF($E$3=\"Senior Citizen\",K836,K843)))","v":569075}]
[{"$f":"B828+1","v":500001},1000000,0.2,{"$f":"B828","v":500000},{"$f":"E828+(B829-B828)*C829","v":130000},0,0.03,{"$f":"IF(I827=C831,E830+ROUND((H827-J827),0)*I827,IF(I827=C830,E829+ROUND((H827-J827)*I827,0),IF(I827=C829,E828+ROUND((H827-J827)*I827,0),IF(I827=C828,E827+ROUND((H827-J827)*I827,0),E826+ROUND((H827-J827)*I827,0)))))","v":557500},{"$f":"MIN(K831:L831)","v":0},{"$f":"ROUND(SUM(H829+I829)*M827,0)","v":16725},{"$f":"SUM(H829:J829)","v":574225},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A819,IF($E$3=\"Female\",A826,IF($E$3=\"Senior Citizen\",A833,A840)))","v":"(Above 60 year but less than 80)"}]
[{"$f":"B829+1","v":1000001},null,0.3,{"$f":"B829","v":1000000},{"$f":"IF(J827=0,0,E829)","v":130000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M824,IF($E$3=\"Female\",M831,IF($E$3=\"Senior Citizen\",M838,M845)))","v":0}]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H824","v":10000000},{"$f":"IF(H827>H831,H827-H831,0)","v":0},{"$f":"IF(I831>0,ROUND(I831*I827,0),0)","v":0},{"$f":"I831-J831","v":0},{"$f":"IF(H829>0,ROUND(H829*L827,0),0)","v":0},{"$f":"IF(K831>L831,0,L831-K831)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K822,IF($E$3=\"Female\",K829,IF($E$3=\"Senior Citizen\",K836,K843)))","v":569075}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 60 year but less than 80)"]
[0,250000,0,0,0,0,0,{"$f":"H820","v":2425000},{"$f":"VLOOKUP(H834,A834:C838,3)","v":0.3},{"$f":"INDEX(D834:D838,MATCH(I834,C834:C838,0))","v":1000000},{"$f":"INDEX(E834:E838,MATCH(I834,C834:C838,0))","v":125000},{"$f":"IF(H834>H838,VLOOKUP(H834,A834:F838,6),0)","v":0},{"$f":"VLOOKUP(H834,A834:G838,7)","v":0.03}]
[{"$f":"B834+1","v":250001},500000,0.1,{"$f":"B834","v":250000},{"$f":"(B835-B834)*C835","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B835+1","v":500001},1000000,0.2,{"$f":"B835","v":500000},{"$f":"E835+(B836-B835)*C836","v":125000},0,0.03,{"$f":"IF(I834=C838,E837+ROUND((H834-J834),0)*I834,IF(I834=C837,E836+ROUND((H834-J834)*I834,0),IF(I834=C836,E835+ROUND((H834-J834)*I834,0),IF(I834=C835,E834+ROUND((H834-J834)*I834,0),E833+ROUND((H834-J834)*I834,0)))))","v":552500},{"$f":"MIN(K838:L838)","v":0},{"$f":"ROUND(SUM(H836+I836)*M834,0)","v":16575},{"$f":"SUM(H836:J836)","v":569075}]
[{"$f":"B836+1","v":1000001},null,0.3,{"$f":"B836","v":1000000},{"$f":"IF(J834=0,0,E836)","v":125000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H831","v":10000000},{"$f":"IF(H834>H838,H834-H838,0)","v":0},{"$f":"IF(I838>0,ROUND(I838*I834,0),0)","v":0},{"$f":"I838-J838","v":0},{"$f":"IF(H836>0,ROUND(H836*L834,0),0)","v":0},{"$f":"IF(K838>L838,0,L838-K838)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H820","v":2425000},{"$f":"VLOOKUP(H841,A841:C845,3)","v":0.3},{"$f":"INDEX(D841:D845,MATCH(I841,C841:C845,0))","v":1000000},{"$f":"INDEX(E841:E845,MATCH(I841,C841:C845,0))","v":100000},{"$f":"IF(H841>H845,VLOOKUP(H841,A841:F845,6),0)","v":0},{"$f":"VLOOKUP(H841,A841:G845,7)","v":0.03}]
[{"$f":"B841+1","v":500001},1000000,0.2,{"$f":"B841","v":500000},{"$f":"(B842-B841)*C842","v":100000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B842+1","v":1000001},null,0.3,{"$f":"B842","v":1000000},{"$f":"IF(J841=0,0,E842)","v":100000},0.1,0.03,{"$f":"IF(I841=C845,E844+ROUND((H841-J841),0)*I841,IF(I841=C844,E843+ROUND((H841-J841)*I841,0),IF(I841=C843,E842+ROUND((H841-J841)*I841,0),IF(I841=C842,E841+ROUND((H841-J841)*I841,0),E840+ROUND((H841-J841)*I841,0)))))","v":527500},{"$f":"MIN(K845:L845)","v":0},{"$f":"ROUND(SUM(H843+I843)*M841,0)","v":15825},{"$f":"SUM(H843:J843)","v":543325}]
[null,null,null,null,null,0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H838","v":10000000},{"$f":"IF(H841>H845,H841-H845,0)","v":0},{"$f":"IF(I845>0,ROUND(I845*I841,0),0)","v":0},{"$f":"I845-J845","v":0},{"$f":"IF(H843>0,ROUND(H843*L841,0),0)","v":0},{"$f":"IF(K845>L845,0,L845-K845)","v":0}]
[null,null,2014,{"$f":"C846+1","v":2015},null,"2014-15"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C846","v":2014},{"$f":"D846","v":2015}]
[0,250000,0,0,0,0,0,{"$f":"$E$4","v":2425000},{"$f":"VLOOKUP(H849,A849:C853,3)","v":0.3},{"$f":"INDEX(D849:D853,MATCH(I849,C849:C853,0))","v":1000000},{"$f":"INDEX(E849:E853,MATCH(I849,C849:C853,0))","v":125000},{"$f":"IF(H849>H853,VLOOKUP(H849,A849:F853,6),0)","v":0},{"$f":"VLOOKUP(H849,A849:G853,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B849,IF($E$3=\"Female\",B856,IF($E$3=\"Senior Citizen\",B863,B870)))","v":300000},0,{"$f":"O849","v":300000}]
[{"$f":"B849+1","v":250001},500000,0.1,{"$f":"B849","v":250000},{"$f":"(B850-B849)*C850","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O849+1","v":300001},500000,0.1]
[{"$f":"B850+1","v":500001},1000000,0.2,{"$f":"B850","v":500000},{"$f":"E850+(B851-B850)*C851","v":125000},0,0.03,{"$f":"IF(I849=C853,E852+ROUND((H849-J849),0)*I849,IF(I849=C852,E851+ROUND((H849-J849)*I849,0),IF(I849=C851,E850+ROUND((H849-J849)*I849,0),IF(I849=C850,E849+ROUND((H849-J849)*I849,0),E848+ROUND((H849-J849)*I849,0)))))","v":552500},{"$f":"MIN(K853:L853)","v":0},{"$f":"ROUND(SUM(H851+I851)*M849,0)","v":16575},{"$f":"SUM(H851:J851)","v":569075},null,null,{"$f":"O850+1","v":500001},1000000,0.2]
[{"$f":"B851+1","v":1000001},null,0.3,{"$f":"B851","v":1000000},{"$f":"IF(J849=0,0,E851)","v":125000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O851+1","v":1000001},0,0.3]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"D853","v":10000000},{"$f":"IF(H849>H853,H849-H853,0)","v":0},{"$f":"IF(I853>0,ROUND(I853*I849,0),0)","v":0},{"$f":"I853-J853","v":0},{"$f":"IF(H851>0,ROUND(H851*L849,0),0)","v":0},{"$f":"IF(K853>L853,0,L853-K853)","v":0},{"$f":"O852+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H851,IF($E$3=\"Female\",H858,IF($E$3=\"Senior Citizen\",H865,H872)))","v":547500}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I851,IF($E$3=\"Female\",I858,IF($E$3=\"Senior Citizen\",I865,I872)))","v":0}]
[0,250000,0,0,0,0,0,{"$f":"H849","v":2425000},{"$f":"VLOOKUP(H856,A856:C860,3)","v":0.3},{"$f":"INDEX(D856:D860,MATCH(I856,C856:C860,0))","v":1000000},{"$f":"INDEX(E856:E860,MATCH(I856,C856:C860,0))","v":125000},{"$f":"IF(H856>H860,VLOOKUP(H856,A856:F860,6),0)","v":0},{"$f":"VLOOKUP(H856,A856:G860,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J851,IF($E$3=\"Female\",J858,IF($E$3=\"Senior Citizen\",J865,J872)))","v":16425}]
[{"$f":"B856+1","v":250001},500000,0.1,{"$f":"B856","v":250000},{"$f":"(B857-B856)*C857","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K851,IF($E$3=\"Female\",K858,IF($E$3=\"Senior Citizen\",K865,K872)))","v":563925}]
[{"$f":"B857+1","v":500001},1000000,0.2,{"$f":"B857","v":500000},{"$f":"E857+(B858-B857)*C858","v":125000},0,0.03,{"$f":"IF(I856=C860,E859+ROUND((H856-J856),0)*I856,IF(I856=C859,E858+ROUND((H856-J856)*I856,0),IF(I856=C858,E857+ROUND((H856-J856)*I856,0),IF(I856=C857,E856+ROUND((H856-J856)*I856,0),E855+ROUND((H856-J856)*I856,0)))))","v":552500},{"$f":"MIN(K860:L860)","v":0},{"$f":"ROUND(SUM(H858+I858)*M856,0)","v":16575},{"$f":"SUM(H858:J858)","v":569075},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A848,IF($E$3=\"Female\",A855,IF($E$3=\"Senior Citizen\",A862,A869)))","v":"(Above 60 year but less than 80)"}]
[{"$f":"B858+1","v":1000001},null,0.3,{"$f":"B858","v":1000000},{"$f":"IF(J856=0,0,E858)","v":125000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M853,IF($E$3=\"Female\",M860,IF($E$3=\"Senior Citizen\",M867,M874)))","v":0}]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H853","v":10000000},{"$f":"IF(H856>H860,H856-H860,0)","v":0},{"$f":"IF(I860>0,ROUND(I860*I856,0),0)","v":0},{"$f":"I860-J860","v":0},{"$f":"IF(H858>0,ROUND(H858*L856,0),0)","v":0},{"$f":"IF(K860>L860,0,L860-K860)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K851,IF($E$3=\"Female\",K858,IF($E$3=\"Senior Citizen\",K865,K872)))","v":563925}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 60 year but less than 80)"]
[0,300000,0,0,0,0,0,{"$f":"H849","v":2425000},{"$f":"VLOOKUP(H863,A863:C867,3)","v":0.3},{"$f":"INDEX(D863:D867,MATCH(I863,C863:C867,0))","v":1000000},{"$f":"INDEX(E863:E867,MATCH(I863,C863:C867,0))","v":120000},{"$f":"IF(H863>H867,VLOOKUP(H863,A863:F867,6),0)","v":0},{"$f":"VLOOKUP(H863,A863:G867,7)","v":0.03}]
[{"$f":"B863+1","v":300001},500000,0.1,{"$f":"B863","v":300000},{"$f":"(B864-B863)*C864","v":20000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B864+1","v":500001},1000000,0.2,{"$f":"B864","v":500000},{"$f":"E864+(B865-B864)*C865","v":120000},0,0.03,{"$f":"IF(I863=C867,E866+ROUND((H863-J863),0)*I863,IF(I863=C866,E865+ROUND((H863-J863)*I863,0),IF(I863=C865,E864+ROUND((H863-J863)*I863,0),IF(I863=C864,E863+ROUND((H863-J863)*I863,0),E862+ROUND((H863-J863)*I863,0)))))","v":547500},{"$f":"MIN(K867:L867)","v":0},{"$f":"ROUND(SUM(H865+I865)*M863,0)","v":16425},{"$f":"SUM(H865:J865)","v":563925}]
[{"$f":"B865+1","v":1000001},null,0.3,{"$f":"B865","v":1000000},{"$f":"IF(J863=0,0,E865)","v":120000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H860","v":10000000},{"$f":"IF(H863>H867,H863-H867,0)","v":0},{"$f":"IF(I867>0,ROUND(I867*I863,0),0)","v":0},{"$f":"I867-J867","v":0},{"$f":"IF(H865>0,ROUND(H865*L863,0),0)","v":0},{"$f":"IF(K867>L867,0,L867-K867)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H849","v":2425000},{"$f":"VLOOKUP(H870,A870:C874,3)","v":0.3},{"$f":"INDEX(D870:D874,MATCH(I870,C870:C874,0))","v":1000000},{"$f":"INDEX(E870:E874,MATCH(I870,C870:C874,0))","v":100000},{"$f":"IF(H870>H874,VLOOKUP(H870,A870:F874,6),0)","v":0},{"$f":"VLOOKUP(H870,A870:G874,7)","v":0.03}]
[{"$f":"B870+1","v":500001},1000000,0.2,{"$f":"B870","v":500000},{"$f":"(B871-B870)*C871","v":100000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B871+1","v":1000001},null,0.3,{"$f":"B871","v":1000000},{"$f":"IF(J870=0,0,E871)","v":100000},0.1,0.03,{"$f":"IF(I870=C874,E873+ROUND((H870-J870),0)*I870,IF(I870=C873,E872+ROUND((H870-J870)*I870,0),IF(I870=C872,E871+ROUND((H870-J870)*I870,0),IF(I870=C871,E870+ROUND((H870-J870)*I870,0),E869+ROUND((H870-J870)*I870,0)))))","v":527500},{"$f":"MIN(K874:L874)","v":0},{"$f":"ROUND(SUM(H872+I872)*M870,0)","v":15825},{"$f":"SUM(H872:J872)","v":543325}]
[null,null,null,null,null,0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H867","v":10000000},{"$f":"IF(H870>H874,H870-H874,0)","v":0},{"$f":"IF(I874>0,ROUND(I874*I870,0),0)","v":0},{"$f":"I874-J874","v":0},{"$f":"IF(H872>0,ROUND(H872*L870,0),0)","v":0},{"$f":"IF(K874>L874,0,L874-K874)","v":0}]
[null,null,2015,{"$f":"C875+1","v":2016},null,"2015-16"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C875","v":2015},{"$f":"D875","v":2016}]
[0,250000,0,0,0,0,0,{"$f":"$E$4","v":2425000},{"$f":"VLOOKUP(H878,A878:C882,3)","v":0.3},{"$f":"INDEX(D878:D882,MATCH(I878,C878:C882,0))","v":1000000},{"$f":"INDEX(E878:E882,MATCH(I878,C878:C882,0))","v":125000},{"$f":"IF(H878>H882,VLOOKUP(H878,A878:F882,6),0)","v":0},{"$f":"VLOOKUP(H878,A878:G882,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B878,IF($E$3=\"Female\",B885,IF($E$3=\"Senior Citizen\",B892,B899)))","v":300000},0,{"$f":"O878","v":300000}]
[{"$f":"B878+1","v":250001},500000,0.1,{"$f":"B878","v":250000},{"$f":"(B879-B878)*C879","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O878+1","v":300001},500000,0.1]
[{"$f":"B879+1","v":500001},1000000,0.2,{"$f":"B879","v":500000},{"$f":"E879+(B880-B879)*C880","v":125000},0,0.03,{"$f":"IF(I878=C882,E881+ROUND((H878-J878),0)*I878,IF(I878=C881,E880+ROUND((H878-J878)*I878,0),IF(I878=C880,E879+ROUND((H878-J878)*I878,0),IF(I878=C879,E878+ROUND((H878-J878)*I878,0),E877+ROUND((H878-J878)*I878,0)))))","v":552500},{"$f":"MIN(K882:L882)","v":0},{"$f":"ROUND(SUM(H880+I880)*M878,0)","v":16575},{"$f":"SUM(H880:J880)","v":569075},null,null,{"$f":"O879+1","v":500001},1000000,0.2]
[{"$f":"B880+1","v":1000001},null,0.3,{"$f":"B880","v":1000000},{"$f":"IF(J878=0,0,E880)","v":125000},0.12,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O880+1","v":1000001},0,0.3]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"D882","v":10000000},{"$f":"IF(H878>H882,H878-H882,0)","v":0},{"$f":"IF(I882>0,ROUND(I882*I878,0),0)","v":0},{"$f":"I882-J882","v":0},{"$f":"IF(H880>0,ROUND(H880*L878,0),0)","v":0},{"$f":"IF(K882>L882,0,L882-K882)","v":0},{"$f":"O881+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H880,IF($E$3=\"Female\",H887,IF($E$3=\"Senior Citizen\",H894,H901)))","v":547500}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I880,IF($E$3=\"Female\",I887,IF($E$3=\"Senior Citizen\",I894,I901)))","v":0}]
[0,250000,0,0,0,0,0,{"$f":"H878","v":2425000},{"$f":"VLOOKUP(H885,A885:C889,3)","v":0.3},{"$f":"INDEX(D885:D889,MATCH(I885,C885:C889,0))","v":1000000},{"$f":"INDEX(E885:E889,MATCH(I885,C885:C889,0))","v":125000},{"$f":"IF(H885>H889,VLOOKUP(H885,A885:F889,6),0)","v":0},{"$f":"VLOOKUP(H885,A885:G889,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J880,IF($E$3=\"Female\",J887,IF($E$3=\"Senior Citizen\",J894,J901)))","v":16425}]
[{"$f":"B885+1","v":250001},500000,0.1,{"$f":"B885","v":250000},{"$f":"(B886-B885)*C886","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K880,IF($E$3=\"Female\",K887,IF($E$3=\"Senior Citizen\",K894,K901)))","v":563925}]
[{"$f":"B886+1","v":500001},1000000,0.2,{"$f":"B886","v":500000},{"$f":"E886+(B887-B886)*C887","v":125000},0,0.03,{"$f":"IF(I885=C889,E888+ROUND((H885-J885),0)*I885,IF(I885=C888,E887+ROUND((H885-J885)*I885,0),IF(I885=C887,E886+ROUND((H885-J885)*I885,0),IF(I885=C886,E885+ROUND((H885-J885)*I885,0),E884+ROUND((H885-J885)*I885,0)))))","v":552500},{"$f":"MIN(K889:L889)","v":0},{"$f":"ROUND(SUM(H887+I887)*M885,0)","v":16575},{"$f":"SUM(H887:J887)","v":569075},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A877,IF($E$3=\"Female\",A884,IF($E$3=\"Senior Citizen\",A891,A898)))","v":"(Above 60 year but less than 80)"}]
[{"$f":"B887+1","v":1000001},null,0.3,{"$f":"B887","v":1000000},{"$f":"IF(J885=0,0,E887)","v":125000},0.12,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M882,IF($E$3=\"Female\",M889,IF($E$3=\"Senior Citizen\",M896,M903)))","v":0}]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H882","v":10000000},{"$f":"IF(H885>H889,H885-H889,0)","v":0},{"$f":"IF(I889>0,ROUND(I889*I885,0),0)","v":0},{"$f":"I889-J889","v":0},{"$f":"IF(H887>0,ROUND(H887*L885,0),0)","v":0},{"$f":"IF(K889>L889,0,L889-K889)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K880,IF($E$3=\"Female\",K887,IF($E$3=\"Senior Citizen\",K894,K901)))","v":563925}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 60 year but less than 80)"]
[0,300000,0,0,0,0,0,{"$f":"H878","v":2425000},{"$f":"VLOOKUP(H892,A892:C896,3)","v":0.3},{"$f":"INDEX(D892:D896,MATCH(I892,C892:C896,0))","v":1000000},{"$f":"INDEX(E892:E896,MATCH(I892,C892:C896,0))","v":120000},{"$f":"IF(H892>H896,VLOOKUP(H892,A892:F896,6),0)","v":0},{"$f":"VLOOKUP(H892,A892:G896,7)","v":0.03}]
[{"$f":"B892+1","v":300001},500000,0.1,{"$f":"B892","v":300000},{"$f":"(B893-B892)*C893","v":20000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B893+1","v":500001},1000000,0.2,{"$f":"B893","v":500000},{"$f":"E893+(B894-B893)*C894","v":120000},0,0.03,{"$f":"IF(I892=C896,E895+ROUND((H892-J892),0)*I892,IF(I892=C895,E894+ROUND((H892-J892)*I892,0),IF(I892=C894,E893+ROUND((H892-J892)*I892,0),IF(I892=C893,E892+ROUND((H892-J892)*I892,0),E891+ROUND((H892-J892)*I892,0)))))","v":547500},{"$f":"MIN(K896:L896)","v":0},{"$f":"ROUND(SUM(H894+I894)*M892,0)","v":16425},{"$f":"SUM(H894:J894)","v":563925}]
[{"$f":"B894+1","v":1000001},null,0.3,{"$f":"B894","v":1000000},{"$f":"IF(J892=0,0,E894)","v":120000},0.12,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",null,339004]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H889","v":10000000},{"$f":"IF(H892>H896,H892-H896,0)","v":0},{"$f":"IF(I896>0,ROUND(I896*I892,0),0)","v":0},{"$f":"I896-J896","v":0},{"$f":"IF(H894>0,ROUND(H894*L892,0),0)","v":0},{"$f":"IF(K896>L896,0,L896-K896)","v":0},null,338934]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess",null,{"$f":"O895-O896","v":70}]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H878","v":2425000},{"$f":"VLOOKUP(H899,A899:C903,3)","v":0.3},{"$f":"INDEX(D899:D903,MATCH(I899,C899:C903,0))","v":1000000},{"$f":"INDEX(E899:E903,MATCH(I899,C899:C903,0))","v":100000},{"$f":"IF(H899>H903,VLOOKUP(H899,A899:F903,6),0)","v":0},{"$f":"VLOOKUP(H899,A899:G903,7)","v":0.03}]
[{"$f":"B899+1","v":500001},1000000,0.2,{"$f":"B899","v":500000},{"$f":"(B900-B899)*C900","v":100000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B900+1","v":1000001},null,0.3,{"$f":"B900","v":1000000},{"$f":"IF(J899=0,0,E900)","v":100000},0.12,0.03,{"$f":"IF(I899=C903,E902+ROUND((H899-J899),0)*I899,IF(I899=C902,E901+ROUND((H899-J899)*I899,0),IF(I899=C901,E900+ROUND((H899-J899)*I899,0),IF(I899=C900,E899+ROUND((H899-J899)*I899,0),E898+ROUND((H899-J899)*I899,0)))))","v":527500},{"$f":"MIN(K903:L903)","v":0},{"$f":"ROUND(SUM(H901+I901)*M899,0)","v":15825},{"$f":"SUM(H901:J901)","v":543325}]
[null,null,null,null,null,0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H896","v":10000000},{"$f":"IF(H899>H903,H899-H903,0)","v":0},{"$f":"IF(I903>0,ROUND(I903*I899,0),0)","v":0},{"$f":"I903-J903","v":0},{"$f":"IF(H901>0,ROUND(H901*L899,0),0)","v":0},{"$f":"IF(K903>L903,0,L903-K903)","v":0}]
[null,null,2016,{"$f":"C904+1","v":2017},null,"2016-17"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C904","v":2016},{"$f":"D904","v":2017}]
[0,250000,0,0,0,0,0,{"$f":"$E$4","v":2425000},{"$f":"VLOOKUP(H907,A907:C911,3)","v":0.3},{"$f":"INDEX(D907:D911,MATCH(I907,C907:C911,0))","v":1000000},{"$f":"INDEX(E907:E911,MATCH(I907,C907:C911,0))","v":125000},{"$f":"IF(H907>H911,VLOOKUP(H907,A907:F911,6),0)","v":0},{"$f":"VLOOKUP(H907,A907:G911,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B907,IF($E$3=\"Female\",B914,IF($E$3=\"Senior Citizen\",B921,B928)))","v":300000},0,{"$f":"O907","v":300000}]
[{"$f":"B907+1","v":250001},500000,0.1,{"$f":"B907","v":250000},{"$f":"(B908-B907)*C908","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O907+1","v":300001},500000,0.1]
[{"$f":"B908+1","v":500001},1000000,0.2,{"$f":"B908","v":500000},{"$f":"E908+(B909-B908)*C909","v":125000},0,0.03,{"$f":"IF(I907=C911,E910+ROUND((H907-J907),0)*I907,IF(I907=C910,E909+ROUND((H907-J907)*I907,0),IF(I907=C909,E908+ROUND((H907-J907)*I907,0),IF(I907=C908,E907+ROUND((H907-J907)*I907,0),E906+ROUND((H907-J907)*I907,0)))))","v":552500},{"$f":"MIN(K911:L911)","v":0},{"$f":"ROUND(SUM(H909+I909)*M907,0)","v":16575},{"$f":"SUM(H909:J909)","v":569075},null,null,{"$f":"O908+1","v":500001},1000000,0.2]
[{"$f":"B909+1","v":1000001},null,0.3,{"$f":"B909","v":1000000},{"$f":"IF(J907=0,0,E909)","v":125000},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O909+1","v":1000001},0,0.3]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"D911","v":10000000},{"$f":"IF(H907>H911,H907-H911,0)","v":0},{"$f":"IF(I911>0,ROUND(I911*I907,0),0)","v":0},{"$f":"I911-J911","v":0},{"$f":"IF(H909>0,ROUND(H909*L907,0),0)","v":0},{"$f":"IF(K911>L911,0,L911-K911)","v":0},{"$f":"O910+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H909,IF($E$3=\"Female\",H916,IF($E$3=\"Senior Citizen\",H923,H930)))","v":547500}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I909,IF($E$3=\"Female\",I916,IF($E$3=\"Senior Citizen\",I923,I930)))","v":0}]
[0,250000,0,0,0,0,0,{"$f":"H907","v":2425000},{"$f":"VLOOKUP(H914,A914:C918,3)","v":0.3},{"$f":"INDEX(D914:D918,MATCH(I914,C914:C918,0))","v":1000000},{"$f":"INDEX(E914:E918,MATCH(I914,C914:C918,0))","v":125000},{"$f":"IF(H914>H918,VLOOKUP(H914,A914:F918,6),0)","v":0},{"$f":"VLOOKUP(H914,A914:G918,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J909,IF($E$3=\"Female\",J916,IF($E$3=\"Senior Citizen\",J923,J930)))","v":16425}]
[{"$f":"B914+1","v":250001},500000,0.1,{"$f":"B914","v":250000},{"$f":"(B915-B914)*C915","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K909,IF($E$3=\"Female\",K916,IF($E$3=\"Senior Citizen\",K923,K930)))","v":563925}]
[{"$f":"B915+1","v":500001},1000000,0.2,{"$f":"B915","v":500000},{"$f":"E915+(B916-B915)*C916","v":125000},0,0.03,{"$f":"IF(I914=C918,E917+ROUND((H914-J914),0)*I914,IF(I914=C917,E916+ROUND((H914-J914)*I914,0),IF(I914=C916,E915+ROUND((H914-J914)*I914,0),IF(I914=C915,E914+ROUND((H914-J914)*I914,0),E913+ROUND((H914-J914)*I914,0)))))","v":552500},{"$f":"MIN(K918:L918)","v":0},{"$f":"ROUND(SUM(H916+I916)*M914,0)","v":16575},{"$f":"SUM(H916:J916)","v":569075},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A906,IF($E$3=\"Female\",A913,IF($E$3=\"Senior Citizen\",A920,A927)))","v":"(Above 60 year but less than 80)"}]
[{"$f":"B916+1","v":1000001},null,0.3,{"$f":"B916","v":1000000},{"$f":"IF(J914=0,0,E916)","v":125000},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M911,IF($E$3=\"Female\",M918,IF($E$3=\"Senior Citizen\",M925,M932)))","v":0}]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H911","v":10000000},{"$f":"IF(H914>H918,H914-H918,0)","v":0},{"$f":"IF(I918>0,ROUND(I918*I914,0),0)","v":0},{"$f":"I918-J918","v":0},{"$f":"IF(H916>0,ROUND(H916*L914,0),0)","v":0},{"$f":"IF(K918>L918,0,L918-K918)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K909,IF($E$3=\"Female\",K916,IF($E$3=\"Senior Citizen\",K923,K930)))","v":563925}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 60 year but less than 80)"]
[0,300000,0,0,0,0,0,{"$f":"H907","v":2425000},{"$f":"VLOOKUP(H921,A921:C925,3)","v":0.3},{"$f":"INDEX(D921:D925,MATCH(I921,C921:C925,0))","v":1000000},{"$f":"INDEX(E921:E925,MATCH(I921,C921:C925,0))","v":120000},{"$f":"IF(H921>H925,VLOOKUP(H921,A921:F925,6),0)","v":0},{"$f":"VLOOKUP(H921,A921:G925,7)","v":0.03}]
[{"$f":"B921+1","v":300001},500000,0.1,{"$f":"B921","v":300000},{"$f":"(B922-B921)*C922","v":20000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B922+1","v":500001},1000000,0.2,{"$f":"B922","v":500000},{"$f":"E922+(B923-B922)*C923","v":120000},0,0.03,{"$f":"IF(I921=C925,E924+ROUND((H921-J921),0)*I921,IF(I921=C924,E923+ROUND((H921-J921)*I921,0),IF(I921=C923,E922+ROUND((H921-J921)*I921,0),IF(I921=C922,E921+ROUND((H921-J921)*I921,0),E920+ROUND((H921-J921)*I921,0)))))","v":547500},{"$f":"MIN(K925:L925)","v":0},{"$f":"ROUND(SUM(H923+I923)*M921,0)","v":16425},{"$f":"SUM(H923:J923)","v":563925}]
[{"$f":"B923+1","v":1000001},null,0.3,{"$f":"B923","v":1000000},{"$f":"IF(J921=0,0,E923)","v":120000},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",null,339004]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H918","v":10000000},{"$f":"IF(H921>H925,H921-H925,0)","v":0},{"$f":"IF(I925>0,ROUND(I925*I921,0),0)","v":0},{"$f":"I925-J925","v":0},{"$f":"IF(H923>0,ROUND(H923*L921,0),0)","v":0},{"$f":"IF(K925>L925,0,L925-K925)","v":0},null,338934]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess",null,{"$f":"O924-O925","v":70}]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H907","v":2425000},{"$f":"VLOOKUP(H928,A928:C932,3)","v":0.3},{"$f":"INDEX(D928:D932,MATCH(I928,C928:C932,0))","v":1000000},{"$f":"INDEX(E928:E932,MATCH(I928,C928:C932,0))","v":100000},{"$f":"IF(H928>H932,VLOOKUP(H928,A928:F932,6),0)","v":0},{"$f":"VLOOKUP(H928,A928:G932,7)","v":0.03}]
[{"$f":"B928+1","v":500001},1000000,0.2,{"$f":"B928","v":500000},{"$f":"(B929-B928)*C929","v":100000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B929+1","v":1000001},null,0.3,{"$f":"B929","v":1000000},{"$f":"IF(J928=0,0,E929)","v":100000},0.15,0.03,{"$f":"IF(I928=C932,E931+ROUND((H928-J928),0)*I928,IF(I928=C931,E930+ROUND((H928-J928)*I928,0),IF(I928=C930,E929+ROUND((H928-J928)*I928,0),IF(I928=C929,E928+ROUND((H928-J928)*I928,0),E927+ROUND((H928-J928)*I928,0)))))","v":527500},{"$f":"MIN(K932:L932)","v":0},{"$f":"ROUND(SUM(H930+I930)*M928,0)","v":15825},{"$f":"SUM(H930:J930)","v":543325}]
[null,null,null,null,null,0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H925","v":10000000},{"$f":"IF(H928>H932,H928-H932,0)","v":0},{"$f":"IF(I932>0,ROUND(I932*I928,0),0)","v":0},{"$f":"I932-J932","v":0},{"$f":"IF(H930>0,ROUND(H930*L928,0),0)","v":0},{"$f":"IF(K932>L932,0,L932-K932)","v":0}]
[null,null,2017,{"$f":"C933+1","v":2018},null,"2017-18"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit",null,null,"Tax Category",null,"Tax (inluding addition income)","Tax (excluding addition income)","Surchange on whole amt","Relief (if amt > one crore"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C933","v":2017},{"$f":"D933","v":2018}]
[0,250000,0,0,0,0,0,{"$f":"$E$4","v":2425000},{"$f":"VLOOKUP(H936,A936:C940,3)","v":0.3},{"$f":"INDEX(D936:D940,MATCH(I936,C936:C940,0))","v":1000000},{"$f":"INDEX(E936:E940,MATCH(I936,C936:C940,0))","v":112500},{"$f":"IF(H936>10000000,15%,IF(H936>5000000,10%,0%))","v":0},{"$f":"VLOOKUP(H936,A936:G940,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B936,IF($E$3=\"Female\",B943,IF($E$3=\"Senior Citizen\",B950,B957)))","v":300000},0,{"$f":"O936","v":300000}]
[{"$f":"B936+1","v":250001},500000,0.05,{"$f":"B936","v":250000},{"$f":"(B937-B936)*C937","v":12500},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O936+1","v":300001},500000,0.05,null,null,null,{"$f":"$E$3","v":"Senior Citizen"},null,{"$f":"INDEX($V$938:$V$941,MATCH($T$937,$T$938:$T$941,0))","v":547500}]
[{"$f":"B937+1","v":500001},1000000,0.2,{"$f":"B937","v":500000},{"$f":"E937+(B938-B937)*C938","v":112500},0,0.03,{"$f":"IF(I936=C940,E939+ROUND((H936-J936),0)*I936,IF(I936=C939,E938+ROUND((H936-J936)*I936,0),IF(I936=C938,E937+ROUND((H936-J936)*I936,0),IF(I936=C937,E936+ROUND((H936-J936)*I936,0),E935+ROUND((H936-J936)*I936,0)))))","v":540000},{"$f":"MIN(K940:L940)","v":0},{"$f":"ROUND(SUM(H938+I938)*M936,0)","v":16200},{"$f":"SUM(H938:J938)","v":556200},null,null,{"$f":"O937+1","v":500001},1000000,0.2,null,null,null,"Male",null,{"$f":"IF($V$943>1000000,($V$943-1000000)*30%+(112500),IF($V$943>500000,($V$943-500000)*20%+(12500),IF($V$943>250000,($V$943-250000)*5%,\"0\")))","v":540000},{"$f":"IF($W$943>1000000,($W$943-1000000)*30%+(112500),IF($W$943>500000,($W$943-500000)*20%+(12500),IF($W$943>250000,($W$943-250000)*5%,\"0\")))","v":2812500},{"$f":"L940","v":0},{"$f":"ROUND(W938*10%,0)","v":281250}]
[{"$f":"B938+1","v":1000001},null,0.3,{"$f":"B938","v":1000000},{"$f":"IF(J936=0,0,E938)","v":112500},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O938+1","v":1000001},0,0.3,null,null,null,"Female",null,{"$f":"IF($V$943>1000000,($V$943-1000000)*30%+(112500),IF($V$943>500000,($V$943-500000)*20%+(12500),IF($V$943>250000,($V$943-250000)*5%,\"0\")))","v":540000},{"$f":"IF($W$943>1000000,($W$943-1000000)*30%+(112500),IF($W$943>500000,($W$943-500000)*20%+(12500),IF($W$943>250000,($W$943-250000)*5%,\"0\")))","v":2812500},{"$f":"L947","v":0},{"$f":"ROUND(W939*10%,0)","v":281250}]
["Surcharge Limit",null,null,{"$f":"IF(L936=10%,5000000,10000000)","v":10000000},null,null,null,{"$f":"D940","v":10000000},{"$f":"IF(H936>H940,H936-H940,0)","v":0},{"$f":"IF(I940>0,ROUND(I940*I936,0),0)","v":0},{"$f":"IF(H940>=10000000,Q940+(I940-J940),(I940-J940))","v":281250},{"$f":"IF(H938>0,ROUND(H938*L936,0),0)","v":0},{"$f":"IF(K940>L940,0,L940-K940)","v":0},{"$f":"O939+1","v":1},0,0,{"$f":"Y938","v":281250},null,null,"Senior Citizen",null,{"$f":"IF($V$943>1000000,($V$943-1000000)*30%+(120000),IF($V$943>500000,($V$943-500000)*20%+(20000),IF($V$943>300000,($V$943-300000)*10%,\"0\")))","v":547500},{"$f":"IF($W$943>1000000,($W$943-1000000)*30%+(110000),IF($W$943>500000,($W$943-500000)*20%+(10000),IF($W$943>300000,($W$943-300000)*5%,\"0\")))","v":2810000},{"$f":"L954","v":0},{"$f":"ROUND(W940*10%,0)","v":281000}]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H938,IF($E$3=\"Female\",H945,IF($E$3=\"Senior Citizen\",H952,H959)))","v":537500},null,null,null,"Very Senior Citizen",null,{"$f":"IF($V$943>1000000,($V$943-1000000)*30%+(100000),IF($V$943>500000,($V$943-500000)*20%,\"0\"))","v":527500},{"$f":"IF($W$943>1000000,($W$943-1000000)*30%+(100000),IF($W$943>500000,($W$943-500000)*20%,\"0\"))","v":2800000},{"$f":"L961","v":0},{"$f":"ROUND(W941*10%,0)","v":280000}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I938,IF($E$3=\"Female\",I945,IF($E$3=\"Senior Citizen\",I952,I959)))","v":0}]
[0,250000,0,0,0,0,0,{"$f":"H936","v":2425000},{"$f":"VLOOKUP(H943,A943:C947,3)","v":0.3},{"$f":"INDEX(D943:D947,MATCH(I943,C943:C947,0))","v":1000000},{"$f":"INDEX(E943:E947,MATCH(I943,C943:C947,0))","v":112500},{"$f":"IF(H943>10000000,15%,IF(H943>5000000,10%,0%))","v":0},{"$f":"VLOOKUP(H943,A943:G947,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J938,IF($E$3=\"Female\",J945,IF($E$3=\"Senior Citizen\",J952,J959)))","v":16125},null,null,null,"Tax Income",null,{"$f":"$E$4","v":2425000},{"$f":"U944","v":10000000}]
[{"$f":"B943+1","v":250001},500000,0.05,{"$f":"B943","v":250000},{"$f":"(B944-B943)*C944","v":12500},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K938,IF($E$3=\"Female\",K945,IF($E$3=\"Senior Citizen\",K952,K959)))","v":553625},null,null,null,5000001,10000000,0.1,{"$f":"IF($V$943<=5000000,0,IF($V$943>5000000,ROUND((U944-5000000)*10%,0),IF($V$943>10000000,ROUND((V943-U944)*15%,0))))","v":0}]
[{"$f":"B944+1","v":500001},1000000,0.2,{"$f":"B944","v":500000},{"$f":"E944+(B945-B944)*C945","v":112500},0,0.03,{"$f":"IF(I943=C947,E946+ROUND((H943-J943),0)*I943,IF(I943=C946,E945+ROUND((H943-J943)*I943,0),IF(I943=C945,E944+ROUND((H943-J943)*I943,0),IF(I943=C944,E943+ROUND((H943-J943)*I943,0),E942+ROUND((H943-J943)*I943,0)))))","v":540000},{"$f":"MIN(K947:L947)","v":0},{"$f":"ROUND(SUM(H945+I945)*M943,0)","v":16200},{"$f":"SUM(H945:J945)","v":556200},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A935,IF($E$3=\"Female\",A942,IF($E$3=\"Senior Citizen\",A949,A956)))","v":"(Above 60 year but less than 80)"},null,null,null,{"$f":"U944+1","v":10000001},null,0.15,{"$f":"$V$943-T945+1","v":-7575000}]
[{"$f":"B945+1","v":1000001},null,0.3,{"$f":"B945","v":1000000},{"$f":"IF(J943=0,0,E945)","v":112500},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M940,IF($E$3=\"Female\",M947,IF($E$3=\"Senior Citizen\",M954,M961)))","v":0}]
["Surcharge Limit",null,null,{"$f":"IF(L943=10%,5000000,10000000)","v":10000000},null,null,null,{"$f":"H940","v":10000000},{"$f":"IF(H943>H947,H943-H947,0)","v":0},{"$f":"IF(I947>0,ROUND(I947*I943,0),0)","v":0},{"$f":"IF(H947>=10000000,Q947+(I947-J947),(I947-J947))","v":281250},{"$f":"IF(H945>0,ROUND(H945*L943,0),0)","v":0},{"$f":"IF(K947>L947,0,L947-K947)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K938,IF($E$3=\"Female\",K945,IF($E$3=\"Senior Citizen\",K952,K959)))","v":553625},{"$f":"Y939","v":281250}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 60 year but less than 80)"]
[0,300000,0,0,0,0,0,{"$f":"H936","v":2425000},{"$f":"VLOOKUP(H950,A950:C954,3)","v":0.3},{"$f":"INDEX(D950:D954,MATCH(I950,C950:C954,0))","v":1000000},{"$f":"INDEX(E950:E954,MATCH(I950,C950:C954,0))","v":110000},{"$f":"IF(H950>10000000,15%,IF(H950>5000000,10%,0%))","v":0},{"$f":"VLOOKUP(H950,A950:G954,7)","v":0.03}]
[{"$f":"B950+1","v":300001},500000,0.05,{"$f":"B950","v":300000},{"$f":"(B951-B950)*C951","v":10000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B951+1","v":500001},1000000,0.2,{"$f":"B951","v":500000},{"$f":"E951+(B952-B951)*C952","v":110000},0,0.03,{"$f":"IF(I950=C954,E953+ROUND((H950-J950),0)*I950,IF(I950=C953,E952+ROUND((H950-J950)*I950,0),IF(I950=C952,E951+ROUND((H950-J950)*I950,0),IF(I950=C951,E950+ROUND((H950-J950)*I950,0),E949+ROUND((H950-J950)*I950,0)))))","v":537500},{"$f":"MIN(K954:L954)","v":0},{"$f":"ROUND(SUM(H952+I952)*M950,0)","v":16125},{"$f":"SUM(H952:J952)","v":553625}]
[{"$f":"B952+1","v":1000001},null,0.3,{"$f":"B952","v":1000000},{"$f":"IF(J950=0,0,E952)","v":110000},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L950=10%,5000000,10000000)","v":10000000},null,null,null,{"$f":"H947","v":10000000},{"$f":"IF(H950>H954,H950-H954,0)","v":0},{"$f":"IF(I954>0,ROUND(I954*I950,0),0)","v":0},{"$f":"IF(H954>=10000000,Q954+(I954-J954),(I954-J954))","v":281000},{"$f":"IF(H952>0,ROUND(H952*L950,0),0)","v":0},{"$f":"IF(K954>L954,0,L954-K954)","v":0},null,null,null,{"$f":"Y940","v":281000}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H936","v":2425000},{"$f":"VLOOKUP(H957,A957:C961,3)","v":0.3},{"$f":"INDEX(D957:D961,MATCH(I957,C957:C961,0))","v":1000000},{"$f":"INDEX(E957:E961,MATCH(I957,C957:C961,0))","v":100000},{"$f":"IF(H957>10000000,15%,IF(H957>5000000,10%,0%))","v":0},{"$f":"VLOOKUP(H957,A957:G961,7)","v":0.03}]
[{"$f":"B957+1","v":500001},1000000,0.2,{"$f":"B957","v":500000},{"$f":"(B958-B957)*C958","v":100000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B958+1","v":1000001},null,0.3,{"$f":"B958","v":1000000},{"$f":"IF(J957=0,0,E958)","v":100000},0.15,0.03,{"$f":"IF(I957=C961,E960+ROUND((H957-J957),0)*I957,IF(I957=C960,E959+ROUND((H957-J957)*I957,0),IF(I957=C959,E958+ROUND((H957-J957)*I957,0),IF(I957=C958,E957+ROUND((H957-J957)*I957,0),E956+ROUND((H957-J957)*I957,0)))))","v":527500},{"$f":"MIN(K961:L961)","v":0},{"$f":"ROUND(SUM(H959+I959)*M957,0)","v":15825},{"$f":"SUM(H959:J959)","v":543325}]
[null,null,null,null,null,0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L957=10%,5000000,10000000)","v":10000000},null,null,null,{"$f":"H954","v":10000000},{"$f":"IF(H957>H961,H957-H961,0)","v":0},{"$f":"IF(I961>0,ROUND(I961*I957,0),0)","v":0},{"$f":"IF(H961>=10000000,Q961+(I961-J961),(I961-J961))","v":280000},{"$f":"IF(H959>0,ROUND(H959*L957,0),0)","v":0},{"$f":"IF(K961>L961,0,L961-K961)","v":0},null,null,null,{"$f":"Y941","v":280000}]
[null,null,2018,{"$f":"C962+1","v":2019},null,"2018-19"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit",null,null,"Tax Category",null,"Tax (inluding addition income)","Tax (excluding addition income)","Surchange on whole amt","Relief (if amt > one crore"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C962","v":2018},{"$f":"D962","v":2019}]
[0,250000,0,0,0,0,0,{"$f":"$E$4","v":2425000},{"$f":"VLOOKUP(H965,A965:C969,3)","v":0.3},{"$f":"INDEX(D965:D969,MATCH(I965,C965:C969,0))","v":1000000},{"$f":"INDEX(E965:E969,MATCH(I965,C965:C969,0))","v":112500},{"$f":"IF(H965>10000000,15%,IF(H965>5000000,10%,0%))","v":0},0.04,0,{"$f":"IF($E$3=\"Male\",B965,IF($E$3=\"Female\",B972,IF($E$3=\"Senior Citizen\",B979,B986)))","v":300000},0,{"$f":"O965","v":300000}]
[{"$f":"B965+1","v":250001},500000,0.05,{"$f":"B965","v":250000},{"$f":"(B966-B965)*C966","v":12500},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O965+1","v":300001},500000,0.05,null,null,null,{"$f":"$E$3","v":"Senior Citizen"},null,{"$f":"INDEX($V$938:$V$941,MATCH($T$937,$T$938:$T$941,0))","v":547500}]
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[{"$f":"B967+1","v":1000001},null,0.3,{"$f":"B967","v":1000000},{"$f":"IF(J965=0,0,E967)","v":112500},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O967+1","v":1000001},0,0.3,null,null,null,"Female",null,{"$f":"IF($V$943>1000000,($V$943-1000000)*30%+(112500),IF($V$943>500000,($V$943-500000)*20%+(12500),IF($V$943>250000,($V$943-250000)*5%,\"0\")))","v":540000},{"$f":"IF($W$943>1000000,($W$943-1000000)*30%+(112500),IF($W$943>500000,($W$943-500000)*20%+(12500),IF($W$943>250000,($W$943-250000)*5%,\"0\")))","v":2812500},{"$f":"L976","v":0},{"$f":"ROUND(W968*10%,0)","v":281250}]
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["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H967,IF($E$3=\"Female\",H974,IF($E$3=\"Senior Citizen\",H981,H988)))","v":537500},null,null,null,"Very Senior Citizen",null,{"$f":"IF($V$943>1000000,($V$943-1000000)*30%+(100000),IF($V$943>500000,($V$943-500000)*20%,\"0\"))","v":527500},{"$f":"IF($W$943>1000000,($W$943-1000000)*30%+(100000),IF($W$943>500000,($W$943-500000)*20%,\"0\"))","v":2800000},{"$f":"L990","v":0},{"$f":"ROUND(W970*10%,0)","v":280000}]
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[0,250000,0,0,0,0,0,{"$f":"H965","v":2425000},{"$f":"VLOOKUP(H972,A972:C976,3)","v":0.3},{"$f":"INDEX(D972:D976,MATCH(I972,C972:C976,0))","v":1000000},{"$f":"INDEX(E972:E976,MATCH(I972,C972:C976,0))","v":112500},{"$f":"IF(H972>10000000,15%,IF(H972>5000000,10%,0%))","v":0},0.04,"E. CESS",null,{"$f":"IF($E$3=\"Male\",J967,IF($E$3=\"Female\",J974,IF($E$3=\"Senior Citizen\",J981,J988)))","v":21500},null,null,null,"Tax Income",null,{"$f":"$E$4","v":2425000},{"$f":"U973","v":10000000}]
[{"$f":"B972+1","v":250001},500000,0.05,{"$f":"B972","v":250000},{"$f":"(B973-B972)*C973","v":12500},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K967,IF($E$3=\"Female\",K974,IF($E$3=\"Senior Citizen\",K981,K988)))","v":559000},null,null,null,5000001,10000000,0.1,{"$f":"IF($V$943<=5000000,0,IF($V$943>5000000,ROUND((U973-5000000)*10%,0),IF($V$943>10000000,ROUND((V972-U973)*15%,0))))","v":0}]
[{"$f":"B973+1","v":500001},1000000,0.2,{"$f":"B973","v":500000},{"$f":"E973+(B974-B973)*C974","v":112500},0,0.03,{"$f":"IF(I972=C976,E975+ROUND((H972-J972),0)*I972,IF(I972=C975,E974+ROUND((H972-J972)*I972,0),IF(I972=C974,E973+ROUND((H972-J972)*I972,0),IF(I972=C973,E972+ROUND((H972-J972)*I972,0),E971+ROUND((H972-J972)*I972,0)))))","v":540000},{"$f":"MIN(K976:L976)","v":0},{"$f":"ROUND(SUM(H974+I974)*M972,0)","v":21600},{"$f":"SUM(H974:J974)","v":561600},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A964,IF($E$3=\"Female\",A971,IF($E$3=\"Senior Citizen\",A978,A985)))","v":"(Above 60 year but less than 80)"},null,null,null,{"$f":"U973+1","v":10000001},null,0.15,{"$f":"$V$943-T974+1","v":-7575000}]
[{"$f":"B974+1","v":1000001},null,0.3,{"$f":"B974","v":1000000},{"$f":"IF(J972=0,0,E974)","v":112500},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M969,IF($E$3=\"Female\",M976,IF($E$3=\"Senior Citizen\",M983,M990)))","v":0}]
["Surcharge Limit",null,null,{"$f":"IF(L972=10%,5000000,10000000)","v":10000000},null,null,null,{"$f":"H969","v":10000000},{"$f":"IF(H972>H976,H972-H976,0)","v":0},{"$f":"IF(I976>0,ROUND(I976*I972,0),0)","v":0},{"$f":"IF(H976>=10000000,Q976+(I976-J976),(I976-J976))","v":281250},{"$f":"IF(H974>0,ROUND(H974*L972,0),0)","v":0},{"$f":"IF(K976>L976,0,L976-K976)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K967,IF($E$3=\"Female\",K974,IF($E$3=\"Senior Citizen\",K981,K988)))","v":559000},{"$f":"Y968","v":281250}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 60 year but less than 80)"]
[0,300000,0,0,0,0,0,{"$f":"H965","v":2425000},{"$f":"VLOOKUP(H979,A979:C983,3)","v":0.3},{"$f":"INDEX(D979:D983,MATCH(I979,C979:C983,0))","v":1000000},{"$f":"INDEX(E979:E983,MATCH(I979,C979:C983,0))","v":110000},{"$f":"IF(H979>10000000,15%,IF(H979>5000000,10%,0%))","v":0},0.04]
[{"$f":"B979+1","v":300001},500000,0.05,{"$f":"B979","v":300000},{"$f":"(B980-B979)*C980","v":10000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B980+1","v":500001},1000000,0.2,{"$f":"B980","v":500000},{"$f":"E980+(B981-B980)*C981","v":110000},0,0.03,{"$f":"IF(I979=C983,E982+ROUND((H979-J979),0)*I979,IF(I979=C982,E981+ROUND((H979-J979)*I979,0),IF(I979=C981,E980+ROUND((H979-J979)*I979,0),IF(I979=C980,E979+ROUND((H979-J979)*I979,0),E978+ROUND((H979-J979)*I979,0)))))","v":537500},{"$f":"MIN(K983:L983)","v":0},{"$f":"ROUND(SUM(H981+I981)*M979,0)","v":21500},{"$f":"SUM(H981:J981)","v":559000}]
[{"$f":"B981+1","v":1000001},null,0.3,{"$f":"B981","v":1000000},{"$f":"IF(J979=0,0,E981)","v":110000},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L979=10%,5000000,10000000)","v":10000000},null,null,null,{"$f":"H976","v":10000000},{"$f":"IF(H979>H983,H979-H983,0)","v":0},{"$f":"IF(I983>0,ROUND(I983*I979,0),0)","v":0},{"$f":"IF(H983>=10000000,Q983+(I983-J983),(I983-J983))","v":281000},{"$f":"IF(H981>0,ROUND(H981*L979,0),0)","v":0},{"$f":"IF(K983>L983,0,L983-K983)","v":0},null,null,null,{"$f":"Y969","v":281000}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H965","v":2425000},{"$f":"VLOOKUP(H986,A986:C990,3)","v":0.3},{"$f":"INDEX(D986:D990,MATCH(I986,C986:C990,0))","v":1000000},{"$f":"INDEX(E986:E990,MATCH(I986,C986:C990,0))","v":100000},{"$f":"IF(H986>10000000,15%,IF(H986>5000000,10%,0%))","v":0},0.04]
[{"$f":"B986+1","v":500001},1000000,0.2,{"$f":"B986","v":500000},{"$f":"(B987-B986)*C987","v":100000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B987+1","v":1000001},null,0.3,{"$f":"B987","v":1000000},{"$f":"IF(J986=0,0,E987)","v":100000},0.15,0.03,{"$f":"IF(I986=C990,E989+ROUND((H986-J986),0)*I986,IF(I986=C989,E988+ROUND((H986-J986)*I986,0),IF(I986=C988,E987+ROUND((H986-J986)*I986,0),IF(I986=C987,E986+ROUND((H986-J986)*I986,0),E985+ROUND((H986-J986)*I986,0)))))","v":527500},{"$f":"MIN(K990:L990)","v":0},{"$f":"ROUND(SUM(H988+I988)*M986,0)","v":21100},{"$f":"SUM(H988:J988)","v":548600}]
[null,null,null,null,null,0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L986=10%,5000000,10000000)","v":10000000},null,null,null,{"$f":"H983","v":10000000},{"$f":"IF(H986>H990,H986-H990,0)","v":0},{"$f":"IF(I990>0,ROUND(I990*I986,0),0)","v":0},{"$f":"IF(H990>=10000000,Q990+(I990-J990),(I990-J990))","v":280000},{"$f":"IF(H988>0,ROUND(H988*L986,0),0)","v":0},{"$f":"IF(K990>L990,0,L990-K990)","v":0},null,null,null,{"$f":"Y970","v":280000}]
[null,null,2019,{"$f":"C991+1","v":2020},null,"2019-20"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit",null,null,"Tax Category",null,"Tax (inluding addition income)","Tax (excluding addition income)","Surchange on whole amt","Relief (if amt > one crore",null,"Surcharge Table (2019-20)"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C991","v":2019},{"$f":"D991","v":2020},null,null,null,null,null,null,null,null,null,null,0,5000000,0]
[0,250000,0,0,0,0,0,{"$f":"$E$4","v":2425000},{"$f":"VLOOKUP(H994,A994:C998,3)","v":0.3},{"$f":"INDEX(D994:D998,MATCH(I994,C994:C998,0))","v":1000000},{"$f":"INDEX(E994:E998,MATCH(I994,C994:C998,0))","v":112500},{"$f":"VLOOKUP($H$994,$AA$993:$AC$997,3)","v":0},0.04,0,{"$f":"IF($E$3=\"Male\",B994,IF($E$3=\"Female\",B1001,IF($E$3=\"Senior Citizen\",B1008,B1015)))","v":300000},0,{"$f":"O994","v":300000},null,null,null,null,null,null,null,null,null,{"$f":"AB993+1","v":5000001},10000000,0.1]
[{"$f":"B994+1","v":250001},500000,0.05,{"$f":"B994","v":250000},{"$f":"(B995-B994)*C995","v":12500},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O994+1","v":300001},500000,0.05,null,null,null,{"$f":"$E$3","v":"Senior Citizen"},null,{"$f":"INDEX($V$938:$V$941,MATCH($T$937,$T$938:$T$941,0))","v":547500},null,null,{"$f":"IF($U$1001=37%,25%,IF($U$1001=25%,15%,IF($U$1001=15%,10%,0)))","v":0},null,{"$f":"AB994+1","v":10000001},20000000,0.15]
[{"$f":"B995+1","v":500001},1000000,0.2,{"$f":"B995","v":500000},{"$f":"E995+(B996-B995)*C996","v":112500},0,0.04,{"$f":"IF(I994=C998,E997+ROUND((H994-J994),0)*I994,IF(I994=C997,E996+ROUND((H994-J994)*I994,0),IF(I994=C996,E995+ROUND((H994-J994)*I994,0),IF(I994=C995,E994+ROUND((H994-J994)*I994,0),E993+ROUND((H994-J994)*I994,0)))))","v":540000},{"$f":"MIN(K998:L998)","v":0},{"$f":"ROUND(SUM(H996+I996)*M994,0)","v":21600},{"$f":"SUM(H996:J996)","v":561600},null,null,{"$f":"O995+1","v":500001},1000000,0.2,null,null,null,"Male",null,{"$f":"IF($V$943>1000000,($V$943-1000000)*30%+(112500),IF($V$943>500000,($V$943-500000)*20%+(12500),IF($V$943>250000,($V$943-250000)*5%,\"0\")))","v":540000},{"$f":"IF($W$1001>1000000,($W$1001-1000000)*30%+(112500),IF($W$1001>500000,($W$1001-500000)*20%+(12500),IF($W$1001>250000,($W$1001-250000)*5%,\"0\")))","v":1312500},{"$f":"ROUND(V996*$U$1001,0)","v":0},{"$f":"ROUND(W996*$Y$995,0)","v":0},{"$f":"V996+X996-W996-Y996","v":-772500},{"$f":"AB995+1","v":20000001},50000000,0.25]
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["Surcharge Limit",null,null,{"$f":"IF(L994=10%,5000000,IF(L994=15%,10000000,IF(L994=25%,20000000,50000000)))","v":50000000},null,null,null,{"$f":"D998","v":50000000},{"$f":"IF(H994>H998,H994-H998,0)","v":0},{"$f":"IF(I998>0,ROUND(I998*I994,0),0)","v":0},{"$f":"IF(H998>=D998,Q998+(I998-J998),(I998-J998))","v":0},{"$f":"IF(H996>0,ROUND(H996*L994,0),0)","v":0},{"$f":"IF(K998>L998,0,L998-K998)","v":0},{"$f":"O997+1","v":1},0,0,{"$f":"Y996","v":0},null,null,"Senior Citizen",null,{"$f":"IF($V$943>1000000,($V$943-1000000)*30%+(120000),IF($V$943>500000,($V$943-500000)*20%+(20000),IF($V$943>300000,($V$943-300000)*10%,\"0\")))","v":547500},{"$f":"IF($W$1001>1000000,($W$1001-1000000)*30%+(110000),IF($W$1001>500000,($W$1001-500000)*20%+(10000),IF($W$1001>300000,($W$1001-300000)*5%,\"0\")))","v":1310000},{"$f":"ROUND(V998*$U$1001,0)","v":0},{"$f":"ROUND(W998*$Y$995,0)","v":0},{"$f":"V998+X998-W998-Y998","v":-762500}]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H996,IF($E$3=\"Female\",H1003,IF($E$3=\"Senior Citizen\",H1010,H1017)))","v":537500},null,null,null,"Very Senior Citizen",null,{"$f":"IF($V$943>1000000,($V$943-1000000)*30%+(100000),IF($V$943>500000,($V$943-500000)*20%,\"0\"))","v":527500},{"$f":"IF($W$1001>1000000,($W$1001-1000000)*30%+(100000),IF($W$1001>500000,($W$1001-500000)*20%,\"0\"))","v":1300000},{"$f":"ROUND(V999*$U$1001,0)","v":0},{"$f":"ROUND(W999*$Y$995,0)","v":0},{"$f":"V999+X999-W999-Y999","v":-772500}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I996,IF($E$3=\"Female\",I1003,IF($E$3=\"Senior Citizen\",I1010,I1017)))","v":0}]
[0,250000,0,0,0,0,0,{"$f":"H994","v":2425000},{"$f":"VLOOKUP(H1001,A1001:C1005,3)","v":0.3},{"$f":"INDEX(D1001:D1005,MATCH(I1001,C1001:C1005,0))","v":1000000},{"$f":"INDEX(E1001:E1005,MATCH(I1001,C1001:C1005,0))","v":112500},{"$f":"L994","v":0},0.04,"E. CESS",null,{"$f":"IF($E$3=\"Male\",J996,IF($E$3=\"Female\",J1003,IF($E$3=\"Senior Citizen\",J1010,J1017)))","v":21500},null,null,null,"Tax Income",{"$f":"L994","v":0},{"$f":"$E$4","v":2425000},{"$f":"IF($U$1001=V1006,U1005,IF(U1001=V1005,U1004,IF(U1001=V1004,U1003,U1002)))","v":5000000}]
[{"$f":"B1001+1","v":250001},500000,0.05,{"$f":"B1001","v":250000},{"$f":"(B1002-B1001)*C1002","v":12500},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K996,IF($E$3=\"Female\",K1003,IF($E$3=\"Senior Citizen\",K1010,K1017)))","v":559000},null,null,null,0,5000000,0,{"$f":"U1004","v":20000000}]
[{"$f":"B1002+1","v":500001},1000000,0.2,{"$f":"B1002","v":500000},{"$f":"E1002+(B1003-B1002)*C1003","v":112500},0,0.04,{"$f":"IF(I1001=C1005,E1004+ROUND((H1001-J1001),0)*I1001,IF(I1001=C1004,E1003+ROUND((H1001-J1001)*I1001,0),IF(I1001=C1003,E1002+ROUND((H1001-J1001)*I1001,0),IF(I1001=C1002,E1001+ROUND((H1001-J1001)*I1001,0),E1000+ROUND((H1001-J1001)*I1001,0)))))","v":540000},{"$f":"MIN(K1005:L1005)","v":0},{"$f":"ROUND(SUM(H1003+I1003)*M1001,0)","v":21600},{"$f":"SUM(H1003:J1003)","v":561600},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A993,IF($E$3=\"Female\",A1000,IF($E$3=\"Senior Citizen\",A1007,A1014)))","v":"(Above 60 year but less than 80)"},null,null,null,{"$f":"U1002+1","v":5000001},10000000,0.1,{"$f":"$V$943-T1003+1","v":-2575000}]
[{"$f":"B1003+1","v":1000001},null,0.3,{"$f":"B1003","v":1000000},{"$f":"IF(J1001=0,0,E1003)","v":112500},{"$f":"L1001","v":0},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M998,IF($E$3=\"Female\",M1005,IF($E$3=\"Senior Citizen\",M1012,M1019)))","v":0},null,null,null,{"$f":"U1003+1","v":10000001},20000000,0.15]
["Surcharge Limit",null,null,{"$f":"IF(L1001=10%,5000000,IF(L1001=15%,10000000,IF(L1001=25%,20000000,50000000)))","v":50000000},null,null,null,{"$f":"H998","v":50000000},{"$f":"IF(H1001>H1005,H1001-H1005,0)","v":0},{"$f":"IF(I1005>0,ROUND(I1005*I1001,0),0)","v":0},{"$f":"IF(H1005>=D1005,Q1005+(I1005-J1005),(I1005-J1005))","v":0},{"$f":"IF(H1003>0,ROUND(H1003*L1001,0),0)","v":0},{"$f":"IF(K1005>L1005,0,L1005-K1005)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K996,IF($E$3=\"Female\",K1003,IF($E$3=\"Senior Citizen\",K1010,K1017)))","v":559000},{"$f":"Y997","v":0},null,null,{"$f":"U1004+1","v":20000001},50000000,0.25]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess",null,null,null,null,null,null,{"$f":"U1005+1","v":50000001},null,0.37]
["(Above 60 year but less than 80)"]
[0,300000,0,0,0,0,0,{"$f":"H994","v":2425000},{"$f":"VLOOKUP(H1008,A1008:C1012,3)","v":0.3},{"$f":"INDEX(D1008:D1012,MATCH(I1008,C1008:C1012,0))","v":1000000},{"$f":"INDEX(E1008:E1012,MATCH(I1008,C1008:C1012,0))","v":110000},{"$f":"L994","v":0},0.04]
[{"$f":"B1008+1","v":300001},500000,0.05,{"$f":"B1008","v":300000},{"$f":"(B1009-B1008)*C1009","v":10000},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B1009+1","v":500001},1000000,0.2,{"$f":"B1009","v":500000},{"$f":"E1009+(B1010-B1009)*C1010","v":110000},0,0.04,{"$f":"IF(I1008=C1012,E1011+ROUND((H1008-J1008),0)*I1008,IF(I1008=C1011,E1010+ROUND((H1008-J1008)*I1008,0),IF(I1008=C1010,E1009+ROUND((H1008-J1008)*I1008,0),IF(I1008=C1009,E1008+ROUND((H1008-J1008)*I1008,0),E1007+ROUND((H1008-J1008)*I1008,0)))))","v":537500},{"$f":"MIN(K1012:L1012)","v":0},{"$f":"ROUND(SUM(H1010+I1010)*M1008,0)","v":21500},{"$f":"SUM(H1010:J1010)","v":559000}]
[{"$f":"B1010+1","v":1000001},null,0.3,{"$f":"B1010","v":1000000},{"$f":"IF(J1008=0,0,E1010)","v":110000},{"$f":"L1008","v":0},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L1008=10%,5000000,IF(L1008=15%,10000000,IF(L1008=25%,20000000,50000000)))","v":50000000},null,null,null,{"$f":"H1005","v":50000000},{"$f":"IF(H1008>H1012,H1008-H1012,0)","v":0},{"$f":"IF(I1012>0,ROUND(I1012*I1008,0),0)","v":0},{"$f":"IF(H1012>=D1012,Q1012+(I1012-J1012),(I1012-J1012))","v":0},{"$f":"IF(H1010>0,ROUND(H1010*L1008,0),0)","v":0},{"$f":"IF(K1012>L1012,0,L1012-K1012)","v":0},null,null,null,{"$f":"Y998","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H994","v":2425000},{"$f":"VLOOKUP(H1015,A1015:C1019,3)","v":0.3},{"$f":"INDEX(D1015:D1019,MATCH(I1015,C1015:C1019,0))","v":1000000},{"$f":"INDEX(E1015:E1019,MATCH(I1015,C1015:C1019,0))","v":100000},{"$f":"L994","v":0},0.04]
[{"$f":"B1015+1","v":500001},1000000,0.2,{"$f":"B1015","v":500000},{"$f":"(B1016-B1015)*C1016","v":100000},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B1016+1","v":1000001},null,0.3,{"$f":"B1016","v":1000000},{"$f":"IF(J1015=0,0,E1016)","v":100000},0,0.04,{"$f":"IF(I1015=C1019,E1018+ROUND((H1015-J1015),0)*I1015,IF(I1015=C1018,E1017+ROUND((H1015-J1015)*I1015,0),IF(I1015=C1017,E1016+ROUND((H1015-J1015)*I1015,0),IF(I1015=C1016,E1015+ROUND((H1015-J1015)*I1015,0),E1014+ROUND((H1015-J1015)*I1015,0)))))","v":527500},{"$f":"MIN(K1019:L1019)","v":0},{"$f":"ROUND(SUM(H1017+I1017)*M1015,0)","v":21100},{"$f":"SUM(H1017:J1017)","v":548600}]
[null,null,null,null,null,{"$f":"L1015","v":0},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L1015=10%,5000000,IF(L1015=15%,10000000,IF(L1015=25%,20000000,50000000)))","v":50000000},null,null,null,{"$f":"H1012","v":50000000},{"$f":"IF(H1015>H1019,H1015-H1019,0)","v":0},{"$f":"IF(I1019>0,ROUND(I1019*I1015,0),0)","v":0},{"$f":"IF(H1019>=D1019,Q1019+(I1019-J1019),(I1019-J1019))","v":0},{"$f":"IF(H1017>0,ROUND(H1017*L1015,0),0)","v":0},{"$f":"IF(K1019>L1019,0,L1019-K1019)","v":0},null,null,null,{"$f":"Y999","v":0}]
[null,null,2020,{"$f":"C1020+1","v":2021},null,"2020-21"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit",null,null,"Tax Category",null,"Tax (inluding addition income)","Tax (excluding addition income)","Surchange on whole amt","Relief (if amt > one crore",null,"Surcharge Table (2019-20)"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C1020","v":2020},{"$f":"D1020","v":2021},null,null,null,null,null,null,null,null,null,null,0,5000000,0]
[0,250000,0,0,0,0,0,{"$f":"$E$4","v":2425000},{"$f":"VLOOKUP(H1023,A1023:C1027,3)","v":0.3},{"$f":"INDEX(D1023:D1027,MATCH(I1023,C1023:C1027,0))","v":1000000},{"$f":"INDEX(E1023:E1027,MATCH(I1023,C1023:C1027,0))","v":112500},{"$f":"VLOOKUP($H$994,$AA$993:$AC$997,3)","v":0},0.04,0,{"$f":"IF($E$3=\"Male\",B1023,IF($E$3=\"Female\",B1030,IF($E$3=\"Senior Citizen\",B1037,B1044)))","v":300000},0,{"$f":"O1023","v":300000},null,null,null,null,null,null,null,null,null,{"$f":"AB1022+1","v":5000001},10000000,0.1]
[{"$f":"B1023+1","v":250001},500000,0.05,{"$f":"B1023","v":250000},{"$f":"(B1024-B1023)*C1024","v":12500},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O1023+1","v":300001},500000,0.05,null,null,null,{"$f":"$E$3","v":"Senior Citizen"},null,{"$f":"INDEX($V$938:$V$941,MATCH($T$937,$T$938:$T$941,0))","v":547500},null,null,{"$f":"IF($U$1001=37%,25%,IF($U$1001=25%,15%,IF($U$1001=15%,10%,0)))","v":0},null,{"$f":"AB1023+1","v":10000001},20000000,0.15]
[{"$f":"B1024+1","v":500001},1000000,0.2,{"$f":"B1024","v":500000},{"$f":"E1024+(B1025-B1024)*C1025","v":112500},0,0.04,{"$f":"IF(I1023=C1027,E1026+ROUND((H1023-J1023),0)*I1023,IF(I1023=C1026,E1025+ROUND((H1023-J1023)*I1023,0),IF(I1023=C1025,E1024+ROUND((H1023-J1023)*I1023,0),IF(I1023=C1024,E1023+ROUND((H1023-J1023)*I1023,0),E1022+ROUND((H1023-J1023)*I1023,0)))))","v":540000},{"$f":"MIN(K1027:L1027)","v":0},{"$f":"ROUND(SUM(H1025+I1025)*M1023,0)","v":21600},{"$f":"SUM(H1025:J1025)","v":561600},null,null,{"$f":"O1024+1","v":500001},1000000,0.2,null,null,null,"Male",null,{"$f":"IF($V$943>1000000,($V$943-1000000)*30%+(112500),IF($V$943>500000,($V$943-500000)*20%+(12500),IF($V$943>250000,($V$943-250000)*5%,\"0\")))","v":540000},{"$f":"IF($W$1001>1000000,($W$1001-1000000)*30%+(112500),IF($W$1001>500000,($W$1001-500000)*20%+(12500),IF($W$1001>250000,($W$1001-250000)*5%,\"0\")))","v":1312500},{"$f":"ROUND(V1025*$U$1001,0)","v":0},{"$f":"ROUND(W1025*$Y$995,0)","v":0},{"$f":"V1025+X1025-W1025-Y1025","v":-772500},{"$f":"AB1024+1","v":20000001},50000000,0.25]
[{"$f":"B1025+1","v":1000001},null,0.3,{"$f":"B1025","v":1000000},{"$f":"IF(J1023=0,0,E1025)","v":112500},{"$f":"L1023","v":0},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O1025+1","v":1000001},0,0.3,null,null,null,"Female",null,{"$f":"IF($V$943>1000000,($V$943-1000000)*30%+(112500),IF($V$943>500000,($V$943-500000)*20%+(12500),IF($V$943>250000,($V$943-250000)*5%,\"0\")))","v":540000},{"$f":"IF($W$1001>1000000,($W$1001-1000000)*30%+(112500),IF($W$1001>500000,($W$1001-500000)*20%+(12500),IF($W$1001>250000,($W$1001-250000)*5%,\"0\")))","v":1312500},{"$f":"ROUND(V1026*$U$1001,0)","v":0},{"$f":"ROUND(W1026*$Y$995,0)","v":0},{"$f":"V1026+X1026-W1026-Y1026","v":-772500},{"$f":"AB1025+1","v":50000001},null,0.37]
["Surcharge Limit",null,null,{"$f":"IF(L1023=10%,5000000,IF(L1023=15%,10000000,IF(L1023=25%,20000000,50000000)))","v":50000000},null,null,null,{"$f":"D1027","v":50000000},{"$f":"IF(H1023>H1027,H1023-H1027,0)","v":0},{"$f":"IF(I1027>0,ROUND(I1027*I1023,0),0)","v":0},{"$f":"IF(H1027>=D1027,Q1027+(I1027-J1027),(I1027-J1027))","v":0},{"$f":"IF(H1025>0,ROUND(H1025*L1023,0),0)","v":0},{"$f":"IF(K1027>L1027,0,L1027-K1027)","v":0},{"$f":"O1026+1","v":1},0,0,{"$f":"Y1025","v":0},null,null,"Senior Citizen",null,{"$f":"IF($V$943>1000000,($V$943-1000000)*30%+(120000),IF($V$943>500000,($V$943-500000)*20%+(20000),IF($V$943>300000,($V$943-300000)*10%,\"0\")))","v":547500},{"$f":"IF($W$1001>1000000,($W$1001-1000000)*30%+(110000),IF($W$1001>500000,($W$1001-500000)*20%+(10000),IF($W$1001>300000,($W$1001-300000)*5%,\"0\")))","v":1310000},{"$f":"ROUND(V1027*$U$1001,0)","v":0},{"$f":"ROUND(W1027*$Y$995,0)","v":0},{"$f":"V1027+X1027-W1027-Y1027","v":-762500}]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H1025,IF($E$3=\"Female\",H1032,IF($E$3=\"Senior Citizen\",H1039,H1046)))","v":537500},null,null,null,"Very Senior Citizen",null,{"$f":"IF($V$943>1000000,($V$943-1000000)*30%+(100000),IF($V$943>500000,($V$943-500000)*20%,\"0\"))","v":527500},{"$f":"IF($W$1001>1000000,($W$1001-1000000)*30%+(100000),IF($W$1001>500000,($W$1001-500000)*20%,\"0\"))","v":1300000},{"$f":"ROUND(V1028*$U$1001,0)","v":0},{"$f":"ROUND(W1028*$Y$995,0)","v":0},{"$f":"V1028+X1028-W1028-Y1028","v":-772500}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I1025,IF($E$3=\"Female\",I1032,IF($E$3=\"Senior Citizen\",I1039,I1046)))","v":0}]
[0,250000,0,0,0,0,0,{"$f":"H1023","v":2425000},{"$f":"VLOOKUP(H1030,A1030:C1034,3)","v":0.3},{"$f":"INDEX(D1030:D1034,MATCH(I1030,C1030:C1034,0))","v":1000000},{"$f":"INDEX(E1030:E1034,MATCH(I1030,C1030:C1034,0))","v":112500},{"$f":"L1023","v":0},0.04,"E. CESS",null,{"$f":"IF($E$3=\"Male\",J1025,IF($E$3=\"Female\",J1032,IF($E$3=\"Senior Citizen\",J1039,J1046)))","v":21500},null,null,null,"Tax Income",{"$f":"L1023","v":0},{"$f":"$E$4","v":2425000},{"$f":"IF($U$1001=V1035,U1034,IF(U1030=V1034,U1033,IF(U1030=V1033,U1032,U1031)))","v":5000000}]
[{"$f":"B1030+1","v":250001},500000,0.05,{"$f":"B1030","v":250000},{"$f":"(B1031-B1030)*C1031","v":12500},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K1025,IF($E$3=\"Female\",K1032,IF($E$3=\"Senior Citizen\",K1039,K1046)))","v":559000},null,null,null,0,5000000,0,{"$f":"U1033","v":20000000}]
[{"$f":"B1031+1","v":500001},1000000,0.2,{"$f":"B1031","v":500000},{"$f":"E1031+(B1032-B1031)*C1032","v":112500},0,0.04,{"$f":"IF(I1030=C1034,E1033+ROUND((H1030-J1030),0)*I1030,IF(I1030=C1033,E1032+ROUND((H1030-J1030)*I1030,0),IF(I1030=C1032,E1031+ROUND((H1030-J1030)*I1030,0),IF(I1030=C1031,E1030+ROUND((H1030-J1030)*I1030,0),E1029+ROUND((H1030-J1030)*I1030,0)))))","v":540000},{"$f":"MIN(K1034:L1034)","v":0},{"$f":"ROUND(SUM(H1032+I1032)*M1030,0)","v":21600},{"$f":"SUM(H1032:J1032)","v":561600},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A1022,IF($E$3=\"Female\",A1029,IF($E$3=\"Senior Citizen\",A1036,A1043)))","v":"(Above 60 year but less than 80)"},null,null,null,{"$f":"U1031+1","v":5000001},10000000,0.1,{"$f":"$V$943-T1032+1","v":-2575000}]
[{"$f":"B1032+1","v":1000001},null,0.3,{"$f":"B1032","v":1000000},{"$f":"IF(J1030=0,0,E1032)","v":112500},{"$f":"L1030","v":0},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M1027,IF($E$3=\"Female\",M1034,IF($E$3=\"Senior Citizen\",M1041,M1048)))","v":0},null,null,null,{"$f":"U1032+1","v":10000001},20000000,0.15]
["Surcharge Limit",null,null,{"$f":"IF(L1030=10%,5000000,IF(L1030=15%,10000000,IF(L1030=25%,20000000,50000000)))","v":50000000},null,null,null,{"$f":"H1027","v":50000000},{"$f":"IF(H1030>H1034,H1030-H1034,0)","v":0},{"$f":"IF(I1034>0,ROUND(I1034*I1030,0),0)","v":0},{"$f":"IF(H1034>=D1034,Q1034+(I1034-J1034),(I1034-J1034))","v":0},{"$f":"IF(H1032>0,ROUND(H1032*L1030,0),0)","v":0},{"$f":"IF(K1034>L1034,0,L1034-K1034)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K1025,IF($E$3=\"Female\",K1032,IF($E$3=\"Senior Citizen\",K1039,K1046)))","v":559000},{"$f":"Y1026","v":0},null,null,{"$f":"U1033+1","v":20000001},50000000,0.25]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess",null,null,null,null,null,null,{"$f":"U1034+1","v":50000001},null,0.37]
["(Above 60 year but less than 80)"]
[0,300000,0,0,0,0,0,{"$f":"H1023","v":2425000},{"$f":"VLOOKUP(H1037,A1037:C1041,3)","v":0.3},{"$f":"INDEX(D1037:D1041,MATCH(I1037,C1037:C1041,0))","v":1000000},{"$f":"INDEX(E1037:E1041,MATCH(I1037,C1037:C1041,0))","v":110000},{"$f":"L1023","v":0},0.04]
[{"$f":"B1037+1","v":300001},500000,0.05,{"$f":"B1037","v":300000},{"$f":"(B1038-B1037)*C1038","v":10000},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B1038+1","v":500001},1000000,0.2,{"$f":"B1038","v":500000},{"$f":"E1038+(B1039-B1038)*C1039","v":110000},0,0.04,{"$f":"IF(I1037=C1041,E1040+ROUND((H1037-J1037),0)*I1037,IF(I1037=C1040,E1039+ROUND((H1037-J1037)*I1037,0),IF(I1037=C1039,E1038+ROUND((H1037-J1037)*I1037,0),IF(I1037=C1038,E1037+ROUND((H1037-J1037)*I1037,0),E1036+ROUND((H1037-J1037)*I1037,0)))))","v":537500},{"$f":"MIN(K1041:L1041)","v":0},{"$f":"ROUND(SUM(H1039+I1039)*M1037,0)","v":21500},{"$f":"SUM(H1039:J1039)","v":559000}]
[{"$f":"B1039+1","v":1000001},null,0.3,{"$f":"B1039","v":1000000},{"$f":"IF(J1037=0,0,E1039)","v":110000},{"$f":"L1037","v":0},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L1037=10%,5000000,IF(L1037=15%,10000000,IF(L1037=25%,20000000,50000000)))","v":50000000},null,null,null,{"$f":"H1034","v":50000000},{"$f":"IF(H1037>H1041,H1037-H1041,0)","v":0},{"$f":"IF(I1041>0,ROUND(I1041*I1037,0),0)","v":0},{"$f":"IF(H1041>=D1041,Q1041+(I1041-J1041),(I1041-J1041))","v":0},{"$f":"IF(H1039>0,ROUND(H1039*L1037,0),0)","v":0},{"$f":"IF(K1041>L1041,0,L1041-K1041)","v":0},null,null,null,{"$f":"Y1027","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H1023","v":2425000},{"$f":"VLOOKUP(H1044,A1044:C1048,3)","v":0.3},{"$f":"INDEX(D1044:D1048,MATCH(I1044,C1044:C1048,0))","v":1000000},{"$f":"INDEX(E1044:E1048,MATCH(I1044,C1044:C1048,0))","v":100000},{"$f":"L1023","v":0},0.04]
[{"$f":"B1044+1","v":500001},1000000,0.2,{"$f":"B1044","v":500000},{"$f":"(B1045-B1044)*C1045","v":100000},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B1045+1","v":1000001},null,0.3,{"$f":"B1045","v":1000000},{"$f":"IF(J1044=0,0,E1045)","v":100000},0,0.04,{"$f":"IF(I1044=C1048,E1047+ROUND((H1044-J1044),0)*I1044,IF(I1044=C1047,E1046+ROUND((H1044-J1044)*I1044,0),IF(I1044=C1046,E1045+ROUND((H1044-J1044)*I1044,0),IF(I1044=C1045,E1044+ROUND((H1044-J1044)*I1044,0),E1043+ROUND((H1044-J1044)*I1044,0)))))","v":527500},{"$f":"MIN(K1048:L1048)","v":0},{"$f":"ROUND(SUM(H1046+I1046)*M1044,0)","v":21100},{"$f":"SUM(H1046:J1046)","v":548600}]
[null,null,null,null,null,{"$f":"L1044","v":0},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L1044=10%,5000000,IF(L1044=15%,10000000,IF(L1044=25%,20000000,50000000)))","v":50000000},null,null,null,{"$f":"H1041","v":50000000},{"$f":"IF(H1044>H1048,H1044-H1048,0)","v":0},{"$f":"IF(I1048>0,ROUND(I1048*I1044,0),0)","v":0},{"$f":"IF(H1048>=D1048,Q1048+(I1048-J1048),(I1048-J1048))","v":0},{"$f":"IF(H1046>0,ROUND(H1046*L1044,0),0)","v":0},{"$f":"IF(K1048>L1048,0,L1048-K1048)","v":0},null,null,null,{"$f":"Y1028","v":0}]
[null,null,2021,{"$f":"C1049+1","v":2022},null,"2021-22"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit",null,null,"Tax Category",null,"Tax (inluding addition income)","Tax (excluding addition income)","Surchange on whole amt","Relief (if amt > one crore",null,"Surcharge Table (2019-20)"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C1049","v":2021},{"$f":"D1049","v":2022},null,null,null,null,null,null,null,null,null,null,0,5000000,0]
[0,250000,0,0,0,0,0,{"$f":"$E$4","v":2425000},{"$f":"VLOOKUP(H1052,A1052:C1056,3)","v":0.3},{"$f":"INDEX(D1052:D1056,MATCH(I1052,C1052:C1056,0))","v":1000000},{"$f":"INDEX(E1052:E1056,MATCH(I1052,C1052:C1056,0))","v":112500},{"$f":"VLOOKUP($H$994,$AA$993:$AC$997,3)","v":0},0.04,0,{"$f":"IF($E$3=\"Male\",B1052,IF($E$3=\"Female\",B1059,IF($E$3=\"Senior Citizen\",B1066,B1073)))","v":300000},{"$f":"IF($E$3=\"Male\",C1052,IF($E$3=\"Female\",C1059,IF($E$3=\"Senior Citizen\",C1066,C1073)))","v":0},{"$f":"O1052","v":300000},null,null,null,null,null,null,null,null,null,{"$f":"AB1051+1","v":5000001},10000000,0.1]
[{"$f":"B1052+1","v":250001},500000,0.05,{"$f":"B1052","v":250000},{"$f":"(B1053-B1052)*C1053","v":12500},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O1052+1","v":300001},500000,0.05,null,null,null,{"$f":"$E$3","v":"Senior Citizen"},null,{"$f":"INDEX($V$938:$V$941,MATCH($T$937,$T$938:$T$941,0))","v":547500},null,null,{"$f":"IF($U$1001=37%,25%,IF($U$1001=25%,15%,IF($U$1001=15%,10%,0)))","v":0},null,{"$f":"AB1052+1","v":10000001},20000000,0.15]
[{"$f":"B1053+1","v":500001},1000000,0.2,{"$f":"B1053","v":500000},{"$f":"E1053+(B1054-B1053)*C1054","v":112500},0,0.04,{"$f":"IF(I1052=C1056,E1055+ROUND((H1052-J1052),0)*I1052,IF(I1052=C1055,E1054+ROUND((H1052-J1052)*I1052,0),IF(I1052=C1054,E1053+ROUND((H1052-J1052)*I1052,0),IF(I1052=C1053,E1052+ROUND((H1052-J1052)*I1052,0),E1051+ROUND((H1052-J1052)*I1052,0)))))","v":540000},{"$f":"MIN(K1056:L1056)","v":0},{"$f":"ROUND(SUM(H1054+I1054)*M1052,0)","v":21600},{"$f":"SUM(H1054:J1054)","v":561600},null,null,{"$f":"O1053+1","v":500001},1000000,0.2,null,null,null,"Male",null,{"$f":"IF($V$943>1000000,($V$943-1000000)*30%+(112500),IF($V$943>500000,($V$943-500000)*20%+(12500),IF($V$943>250000,($V$943-250000)*5%,\"0\")))","v":540000},{"$f":"IF($W$1001>1000000,($W$1001-1000000)*30%+(112500),IF($W$1001>500000,($W$1001-500000)*20%+(12500),IF($W$1001>250000,($W$1001-250000)*5%,\"0\")))","v":1312500},{"$f":"ROUND(V1054*$U$1001,0)","v":0},{"$f":"ROUND(W1054*$Y$995,0)","v":0},{"$f":"V1054+X1054-W1054-Y1054","v":-772500},{"$f":"AB1053+1","v":20000001},50000000,0.25]
[{"$f":"B1054+1","v":1000001},null,0.3,{"$f":"B1054","v":1000000},{"$f":"IF(J1052=0,0,E1054)","v":112500},{"$f":"L1052","v":0},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O1054+1","v":1000001},0,0.3,null,null,null,"Female",null,{"$f":"IF($V$943>1000000,($V$943-1000000)*30%+(112500),IF($V$943>500000,($V$943-500000)*20%+(12500),IF($V$943>250000,($V$943-250000)*5%,\"0\")))","v":540000},{"$f":"IF($W$1001>1000000,($W$1001-1000000)*30%+(112500),IF($W$1001>500000,($W$1001-500000)*20%+(12500),IF($W$1001>250000,($W$1001-250000)*5%,\"0\")))","v":1312500},{"$f":"ROUND(V1055*$U$1001,0)","v":0},{"$f":"ROUND(W1055*$Y$995,0)","v":0},{"$f":"V1055+X1055-W1055-Y1055","v":-772500},{"$f":"AB1054+1","v":50000001},null,0.37]
["Surcharge Limit",null,null,{"$f":"IF(L1052=10%,5000000,IF(L1052=15%,10000000,IF(L1052=25%,20000000,50000000)))","v":50000000},null,null,null,{"$f":"D1056","v":50000000},{"$f":"IF(H1052>H1056,H1052-H1056,0)","v":0},{"$f":"IF(I1056>0,ROUND(I1056*I1052,0),0)","v":0},{"$f":"IF(H1056>=D1056,Q1056+(I1056-J1056),(I1056-J1056))","v":0},{"$f":"IF(H1054>0,ROUND(H1054*L1052,0),0)","v":0},{"$f":"IF(K1056>L1056,0,L1056-K1056)","v":0},{"$f":"O1055+1","v":1},0,0,{"$f":"Y1054","v":0},null,null,"Senior Citizen",null,{"$f":"IF($V$943>1000000,($V$943-1000000)*30%+(120000),IF($V$943>500000,($V$943-500000)*20%+(20000),IF($V$943>300000,($V$943-300000)*10%,\"0\")))","v":547500},{"$f":"IF($W$1001>1000000,($W$1001-1000000)*30%+(110000),IF($W$1001>500000,($W$1001-500000)*20%+(10000),IF($W$1001>300000,($W$1001-300000)*5%,\"0\")))","v":1310000},{"$f":"ROUND(V1056*$U$1001,0)","v":0},{"$f":"ROUND(W1056*$Y$995,0)","v":0},{"$f":"V1056+X1056-W1056-Y1056","v":-762500}]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H1054,IF($E$3=\"Female\",H1061,IF($E$3=\"Senior Citizen\",H1068,H1075)))","v":537500},null,null,null,"Very Senior Citizen",null,{"$f":"IF($V$943>1000000,($V$943-1000000)*30%+(100000),IF($V$943>500000,($V$943-500000)*20%,\"0\"))","v":527500},{"$f":"IF($W$1001>1000000,($W$1001-1000000)*30%+(100000),IF($W$1001>500000,($W$1001-500000)*20%,\"0\"))","v":1300000},{"$f":"ROUND(V1057*$U$1001,0)","v":0},{"$f":"ROUND(W1057*$Y$995,0)","v":0},{"$f":"V1057+X1057-W1057-Y1057","v":-772500}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I1054,IF($E$3=\"Female\",I1061,IF($E$3=\"Senior Citizen\",I1068,I1075)))","v":0}]
[0,250000,0,0,0,0,0,{"$f":"H1052","v":2425000},{"$f":"VLOOKUP(H1059,A1059:C1063,3)","v":0.3},{"$f":"INDEX(D1059:D1063,MATCH(I1059,C1059:C1063,0))","v":1000000},{"$f":"INDEX(E1059:E1063,MATCH(I1059,C1059:C1063,0))","v":112500},{"$f":"L1052","v":0},0.04,"E. CESS",null,{"$f":"IF($E$3=\"Male\",J1054,IF($E$3=\"Female\",J1061,IF($E$3=\"Senior Citizen\",J1068,J1075)))","v":21500},null,null,null,"Tax Income",{"$f":"L1052","v":0},{"$f":"$E$4","v":2425000},{"$f":"IF($U$1001=V1064,U1063,IF(U1059=V1063,U1062,IF(U1059=V1062,U1061,U1060)))","v":5000000}]
[{"$f":"B1059+1","v":250001},500000,0.05,{"$f":"B1059","v":250000},{"$f":"(B1060-B1059)*C1060","v":12500},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K1054,IF($E$3=\"Female\",K1061,IF($E$3=\"Senior Citizen\",K1068,K1075)))","v":559000},null,null,null,0,5000000,0,{"$f":"U1062","v":20000000}]
[{"$f":"B1060+1","v":500001},1000000,0.2,{"$f":"B1060","v":500000},{"$f":"E1060+(B1061-B1060)*C1061","v":112500},0,0.04,{"$f":"IF(I1059=C1063,E1062+ROUND((H1059-J1059),0)*I1059,IF(I1059=C1062,E1061+ROUND((H1059-J1059)*I1059,0),IF(I1059=C1061,E1060+ROUND((H1059-J1059)*I1059,0),IF(I1059=C1060,E1059+ROUND((H1059-J1059)*I1059,0),E1058+ROUND((H1059-J1059)*I1059,0)))))","v":540000},{"$f":"MIN(K1063:L1063)","v":0},{"$f":"ROUND(SUM(H1061+I1061)*M1059,0)","v":21600},{"$f":"SUM(H1061:J1061)","v":561600},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A1051,IF($E$3=\"Female\",A1058,IF($E$3=\"Senior Citizen\",A1065,A1072)))","v":"(Above 60 year but less than 80)"},null,null,null,{"$f":"U1060+1","v":5000001},10000000,0.1,{"$f":"$V$943-T1061+1","v":-2575000}]
[{"$f":"B1061+1","v":1000001},null,0.3,{"$f":"B1061","v":1000000},{"$f":"IF(J1059=0,0,E1061)","v":112500},{"$f":"L1059","v":0},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M1056,IF($E$3=\"Female\",M1063,IF($E$3=\"Senior Citizen\",M1070,M1077)))","v":0},null,null,null,{"$f":"U1061+1","v":10000001},20000000,0.15]
["Surcharge Limit",null,null,{"$f":"IF(L1059=10%,5000000,IF(L1059=15%,10000000,IF(L1059=25%,20000000,50000000)))","v":50000000},null,null,null,{"$f":"H1056","v":50000000},{"$f":"IF(H1059>H1063,H1059-H1063,0)","v":0},{"$f":"IF(I1063>0,ROUND(I1063*I1059,0),0)","v":0},{"$f":"IF(H1063>=D1063,Q1063+(I1063-J1063),(I1063-J1063))","v":0},{"$f":"IF(H1061>0,ROUND(H1061*L1059,0),0)","v":0},{"$f":"IF(K1063>L1063,0,L1063-K1063)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K1054,IF($E$3=\"Female\",K1061,IF($E$3=\"Senior Citizen\",K1068,K1075)))","v":559000},{"$f":"Y1055","v":0},null,null,{"$f":"U1062+1","v":20000001},50000000,0.25]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess",null,null,null,null,null,null,{"$f":"U1063+1","v":50000001},null,0.37]
["(Above 60 year but less than 80)"]
[0,300000,0,0,0,0,0,{"$f":"H1052","v":2425000},{"$f":"VLOOKUP(H1066,A1066:C1070,3)","v":0.3},{"$f":"INDEX(D1066:D1070,MATCH(I1066,C1066:C1070,0))","v":1000000},{"$f":"INDEX(E1066:E1070,MATCH(I1066,C1066:C1070,0))","v":110000},{"$f":"L1052","v":0},0.04]
[{"$f":"B1066+1","v":300001},500000,0.05,{"$f":"B1066","v":300000},{"$f":"(B1067-B1066)*C1067","v":10000},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B1067+1","v":500001},1000000,0.2,{"$f":"B1067","v":500000},{"$f":"E1067+(B1068-B1067)*C1068","v":110000},0,0.04,{"$f":"IF(I1066=C1070,E1069+ROUND((H1066-J1066),0)*I1066,IF(I1066=C1069,E1068+ROUND((H1066-J1066)*I1066,0),IF(I1066=C1068,E1067+ROUND((H1066-J1066)*I1066,0),IF(I1066=C1067,E1066+ROUND((H1066-J1066)*I1066,0),E1065+ROUND((H1066-J1066)*I1066,0)))))","v":537500},{"$f":"MIN(K1070:L1070)","v":0},{"$f":"ROUND(SUM(H1068+I1068)*M1066,0)","v":21500},{"$f":"SUM(H1068:J1068)","v":559000}]
[{"$f":"B1068+1","v":1000001},null,0.3,{"$f":"B1068","v":1000000},{"$f":"IF(J1066=0,0,E1068)","v":110000},{"$f":"L1066","v":0},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L1066=10%,5000000,IF(L1066=15%,10000000,IF(L1066=25%,20000000,50000000)))","v":50000000},null,null,null,{"$f":"H1063","v":50000000},{"$f":"IF(H1066>H1070,H1066-H1070,0)","v":0},{"$f":"IF(I1070>0,ROUND(I1070*I1066,0),0)","v":0},{"$f":"IF(H1070>=D1070,Q1070+(I1070-J1070),(I1070-J1070))","v":0},{"$f":"IF(H1068>0,ROUND(H1068*L1066,0),0)","v":0},{"$f":"IF(K1070>L1070,0,L1070-K1070)","v":0},null,null,null,{"$f":"Y1056","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H1052","v":2425000},{"$f":"VLOOKUP(H1073,A1073:C1077,3)","v":0.3},{"$f":"INDEX(D1073:D1077,MATCH(I1073,C1073:C1077,0))","v":1000000},{"$f":"INDEX(E1073:E1077,MATCH(I1073,C1073:C1077,0))","v":100000},{"$f":"L1052","v":0},0.04]
[{"$f":"B1073+1","v":500001},1000000,0.2,{"$f":"B1073","v":500000},{"$f":"(B1074-B1073)*C1074","v":100000},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B1074+1","v":1000001},null,0.3,{"$f":"B1074","v":1000000},{"$f":"IF(J1073=0,0,E1074)","v":100000},0,0.04,{"$f":"IF(I1073=C1077,E1076+ROUND((H1073-J1073),0)*I1073,IF(I1073=C1076,E1075+ROUND((H1073-J1073)*I1073,0),IF(I1073=C1075,E1074+ROUND((H1073-J1073)*I1073,0),IF(I1073=C1074,E1073+ROUND((H1073-J1073)*I1073,0),E1072+ROUND((H1073-J1073)*I1073,0)))))","v":527500},{"$f":"MIN(K1077:L1077)","v":0},{"$f":"ROUND(SUM(H1075+I1075)*M1073,0)","v":21100},{"$f":"SUM(H1075:J1075)","v":548600}]
[null,null,null,null,null,{"$f":"L1073","v":0},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L1073=10%,5000000,IF(L1073=15%,10000000,IF(L1073=25%,20000000,50000000)))","v":50000000},null,null,null,{"$f":"H1070","v":50000000},{"$f":"IF(H1073>H1077,H1073-H1077,0)","v":0},{"$f":"IF(I1077>0,ROUND(I1077*I1073,0),0)","v":0},{"$f":"IF(H1077>=D1077,Q1077+(I1077-J1077),(I1077-J1077))","v":0},{"$f":"IF(H1075>0,ROUND(H1075*L1073,0),0)","v":0},{"$f":"IF(K1077>L1077,0,L1077-K1077)","v":0},null,null,null,{"$f":"Y1057","v":0}]
[]
[]
["Fin._Year","Asst. Year","TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due","Rebate u/s 87A","Revised E.cess(adjusting 87A)","Revised Total Tax due","Tax Due","Basic Exemtion limit",null,"SUR. RATE","Marginal releif limit"]
[{"$f":"F5","v":"1985-86"},{"$f":"A1082","v":"1986-87"},{"$f":"P13","v":1191750},{"$f":"P14","v":59588},{"$f":"P15","v":0},{"$f":"P16","v":1251338},{"$f":"P17","v":"Not defined"},{"$f":"P18","v":0},{"$f":"P19","v":1251338},0,{"$f":"IF(J1081>0,ROUND((C1081-J1081)*0.03,0),E1081)","v":0},{"$f":"C1081+D1081-J1081+K1081","v":1251338}]
[{"$f":"F34","v":"1986-87"},{"$f":"A1083","v":"1987-88"},{"$f":"P42","v":1191750},{"$f":"P43","v":59588},{"$f":"P44","v":0},{"$f":"P45","v":1251338},{"$f":"P46","v":"Not defined"},{"$f":"P47","v":0},{"$f":"P48","v":1251338},0,0,1251338]
[{"$f":"F63","v":"1987-88"},"1988-89",{"$f":"P71","v":1191750},{"$f":"P72","v":59588},{"$f":"P73","v":0},{"$f":"P74","v":1251338},{"$f":"P75","v":"Not defined"},{"$f":"P76","v":0},{"$f":"P77","v":1251338},0,0,1251338]
[{"$f":"F92","v":"1988-89"},"1989-90",{"$f":"P100","v":1191750},{"$f":"P101","v":59588},{"$f":"P102","v":0},{"$f":"P103","v":1251338},{"$f":"P104","v":"Not defined"},{"$f":"P105","v":0},{"$f":"P106","v":1251338},0,0,1251338]
[{"$f":"F121","v":"1989-90"},"1990-91",{"$f":"P129","v":1191400},{"$f":"P130","v":95312},{"$f":"P131","v":0},{"$f":"P132","v":1286712},{"$f":"P133","v":"Not defined"},{"$f":"P134","v":0},{"$f":"P135","v":1286712},0,0,1286712]
[{"$f":"F150","v":"1990-91"},"1991-92",{"$f":"P158","v":1190100},{"$f":"P159","v":142812},{"$f":"P160","v":0},{"$f":"P161","v":1332912},{"$f":"P162","v":"Not defined"},{"$f":"P163","v":0},{"$f":"P164","v":1332912},0,0,1332912]
[{"$f":"F179","v":"1991-92"},"1992-93",{"$f":"P187","v":1190100},{"$f":"P188","v":142812},{"$f":"P189","v":0},{"$f":"P190","v":1332912},{"$f":"P191","v":"Not defined"},{"$f":"P192","v":0},{"$f":"P193","v":1332912},0,0,1332912]
[{"$f":"F208","v":"1992-93"},"1993-94",{"$f":"P216","v":949400},{"$f":"P217","v":113928},{"$f":"P218","v":0},{"$f":"P219","v":1063328},{"$f":"P220","v":"Not defined"},{"$f":"P221","v":0},{"$f":"P222","v":1063328},0,0,1063328]
[{"$f":"F237","v":"1993-94"},"1994-95",{"$f":"P245","v":949000},{"$f":"P246","v":113880},{"$f":"P247","v":0},{"$f":"P248","v":1062880},{"$f":"P249","v":"Not defined"},{"$f":"P250","v":0},{"$f":"P251","v":1062880},0,0,1062880]
[{"$f":"F266","v":"1994-95"},"1995-96",{"$f":"P274","v":945000},{"$f":"P275","v":0},{"$f":"P276","v":0},{"$f":"P277","v":945000},{"$f":"P278","v":"Not defined"},{"$f":"P279","v":0},{"$f":"P280","v":945000},0,0,945000]
[{"$f":"F295","v":"1995-96"},"1996-97",{"$f":"P303","v":944000},{"$f":"P304","v":0},{"$f":"P305","v":0},{"$f":"P306","v":944000},{"$f":"P307","v":"Not defined"},{"$f":"P308","v":0},{"$f":"P309","v":944000},0,0,944000]
[{"$f":"F324","v":"1996-97"},"1997-98",{"$f":"P332","v":943000},{"$f":"P333","v":0},{"$f":"P334","v":0},{"$f":"P335","v":943000},{"$f":"P336","v":"Not defined"},{"$f":"P337","v":0},{"$f":"P338","v":943000},0,0,943000]
[{"$f":"F353","v":"1997-98"},"1998-99",{"$f":"P361","v":702500},{"$f":"P362","v":0},{"$f":"P363","v":0},{"$f":"P364","v":702500},{"$f":"P365","v":"Not defined"},{"$f":"P366","v":0},{"$f":"P367","v":702500},0,0,702500]
[{"$f":"F382","v":"1998-99"},"1999-00",{"$f":"P390","v":701500},{"$f":"P391","v":0},{"$f":"P392","v":0},{"$f":"P393","v":701500},{"$f":"P394","v":"Not defined"},{"$f":"P395","v":0},{"$f":"P396","v":701500},0,0,701500]
[{"$f":"F411","v":"1999-00"},"2000-01",{"$f":"P419","v":701500},{"$f":"P420","v":70150},{"$f":"P421","v":0},{"$f":"P422","v":771650},{"$f":"P423","v":"Not defined"},{"$f":"P424","v":0},{"$f":"P425","v":771650},0,0,771650]
[{"$f":"F440","v":"2000-01"},"2001-02",{"$f":"P448","v":701500},{"$f":"P449","v":119255},{"$f":"P450","v":0},{"$f":"P451","v":820755},{"$f":"P452","v":"(Above 65 years)"},{"$f":"P453","v":0},{"$f":"P454","v":820755},0,0,820755]
[{"$f":"F469","v":"2001-02"},"2002-03",{"$f":"P477","v":701500},{"$f":"P478","v":70150},{"$f":"P479","v":0},{"$f":"P480","v":771650},{"$f":"P481","v":"(Above 65 years)"},{"$f":"P482","v":0},{"$f":"P483","v":771650},0,0,771650]
[{"$f":"F498","v":"2002-03"},"2003-04",{"$f":"P506","v":701500},{"$f":"P507","v":35075},{"$f":"P508","v":0},{"$f":"P509","v":736575},{"$f":"P510","v":"(Above 65 years)"},{"$f":"P511","v":0},{"$f":"P512","v":736575},0,0,736575]
[{"$f":"F527","v":"2003-04"},"2004-05",{"$f":"P535","v":701500},{"$f":"P536","v":70150},{"$f":"P537","v":0},{"$f":"P538","v":771650},{"$f":"P539","v":"(Above 65 years)"},{"$f":"P540","v":0},{"$f":"P541","v":771650},0,0,771650]
[{"$f":"F556","v":"2004-05"},"2005-06",{"$f":"P564","v":701500},{"$f":"P565","v":70150},{"$f":"P566","v":15433},{"$f":"P567","v":787083},{"$f":"P568","v":"(Above 65 years)"},{"$f":"P569","v":0},{"$f":"P570","v":787083},0,15433,787083]
[{"$f":"F585","v":"2005-06"},"2006-07",{"$f":"P593","v":665500},{"$f":"P594","v":66550},{"$f":"P595","v":14641},{"$f":"P596","v":746691},{"$f":"P597","v":"(above 65 years)"},{"$f":"P598","v":0},{"$f":"P599","v":746691},0,14641,746691]
[{"$f":"F614","v":"2006-07"},"2007-08",{"$f":"P622","v":665500},{"$f":"P623","v":66550},{"$f":"P624","v":14641},{"$f":"P625","v":746691},{"$f":"P626","v":"(above 65 years)"},{"$f":"P627","v":0},{"$f":"P628","v":746691},0,14641,746691]
[{"$f":"F643","v":"2007-08"},"2008-09",{"$f":"P651","v":663500},{"$f":"P652","v":66350},{"$f":"P653","v":21896},{"$f":"P654","v":751746},{"$f":"P655","v":"(above 65 years)"},{"$f":"P656","v":0},{"$f":"P657","v":751746},0,21896,751746]
[{"$f":"F672","v":"2008-09"},"2009-10",{"$f":"P680","v":625000},{"$f":"P681","v":62500},{"$f":"P682","v":20625},{"$f":"P683","v":708125},{"$f":"P684","v":"(above 65 years)"},{"$f":"P685","v":0},{"$f":"P686","v":708125},0,20625,708125]
[{"$f":"F701","v":"2009-10"},"2010-11",{"$f":"P709","v":623500},{"$f":"P710","v":0},{"$f":"P711","v":18705},{"$f":"P712","v":642205},{"$f":"P713","v":"(above 65 years)"},{"$f":"P714","v":0},{"$f":"P715","v":642205},0,18705,642205]
[{"$f":"F730","v":"2010-11"},"2011-12",{"$f":"P738","v":573500},{"$f":"P739","v":0},{"$f":"P740","v":17205},{"$f":"P741","v":590705},{"$f":"P742","v":"(above 65 years)"},{"$f":"P743","v":0},{"$f":"P744","v":590705},0,17205,590705]
[{"$f":"F759","v":"2011-12"},"2012-13",{"$f":"P767","v":572500},{"$f":"P768","v":0},{"$f":"P769","v":17175},{"$f":"P770","v":589675},{"$f":"P771","v":"(Above 60 year but less than 80)"},{"$f":"P772","v":0},{"$f":"P773","v":589675},0,17175,589675]
[{"$f":"F788","v":"2012-13"},"2013-14",{"$f":"P796","v":552500},{"$f":"P797","v":0},{"$f":"P798","v":16575},{"$f":"P799","v":569075},{"$f":"P800","v":"(above 65 years)"},{"$f":"P801","v":0},{"$f":"P802","v":569075},0,16575,569075]
[{"$f":"F817","v":"2013-14"},"2014-15",{"$f":"P825","v":552500},{"$f":"P826","v":0},{"$f":"P827","v":16575},{"$f":"P828","v":569075},{"$f":"P829","v":"(Above 60 year but less than 80)"},{"$f":"P830","v":0},{"$f":"P831","v":569075},{"$f":"IF($E$4<=O1109,0,IF($E$4>500000,0,IF($E$4>O1109,IF(C1109<2000,C1109,2000),0)))","v":0},16575,569075,null,{"$f":"Q820+20000","v":270000},{"$f":"N1109-20000","v":250000}]
[{"$f":"F846","v":"2014-15"},"2015-16",{"$f":"P854","v":547500},{"$f":"P855","v":0},{"$f":"P856","v":16425},{"$f":"P857","v":563925},{"$f":"P858","v":"(Above 60 year but less than 80)"},{"$f":"P859","v":0},{"$f":"P860","v":563925},{"$f":"IF($E$4<=O1110,0,IF($E$4>500000,0,IF($E$4>O1110,IF(C1110<2000,C1110,2000),0)))","v":0},16425,563925,null,{"$f":"Q849+20000","v":320000},{"$f":"N1110-20000","v":300000}]
[{"$f":"F875","v":"2015-16"},"2016-17",{"$f":"P883","v":547500},{"$f":"P884","v":0},{"$f":"P885","v":16425},{"$f":"P886","v":563925},{"$f":"P887","v":"(Above 60 year but less than 80)"},{"$f":"P888","v":0},{"$f":"P889","v":563925},{"$f":"IF($E$4<=O1111,0,IF($E$4>500000,0,IF($E$4>O1111,IF(C1111<2000,C1111,2000),0)))","v":0},16425,563925,null,{"$f":"Q878+20000","v":320000},{"$f":"N1111-20000","v":300000}]
["2016-17","2017-18",{"$f":"P912","v":547500},{"$f":"P913","v":0},{"$f":"P914","v":16425},{"$f":"P915","v":563925},{"$f":"P916","v":"(Above 60 year but less than 80)"},{"$f":"P917","v":0},{"$f":"P918","v":563925},{"$f":"IF($E$4<=O1112,0,IF($E$4>500000,0,IF($E$4>O1112,IF(C1112<5000,C1112,5000),0)))","v":0},16425,563925,null,{"$f":"Q907+20000","v":320000},{"$f":"N1112-20000","v":300000},{"$f":"L907","v":0},10000000]
[{"$f":"B1112","v":"2017-18"},"2018-19",{"$f":"P941","v":537500},{"$f":"P942","v":0},{"$f":"P943","v":16125},{"$f":"P944","v":553625},{"$f":"P945","v":"(Above 60 year but less than 80)"},{"$f":"P946","v":0},{"$f":"P947","v":553625},{"$f":"IF($E$4<=250000,0,IF($E$4>350000,0,IF($E$4>300000,2500,IF($E$4>50000,C1113))))","v":0},16125,553625,null,null,null,{"$f":"L936","v":0},5000000]
["2018-19","2019-20",{"$f":"P970","v":537500},{"$f":"P971","v":0},{"$f":"P972","v":21500},{"$f":"P973","v":559000},{"$f":"P974","v":"(Above 60 year but less than 80)"},{"$f":"P975","v":0},{"$f":"P976","v":559000},{"$f":"IF($E$4<=250000,0,IF($E$4>350000,0,IF($E$4>300000,2500,IF($E$4>50000,C1114))))","v":0},{"$f":"IF(J1114>0,ROUND((C1114-J1114)*0.04,0),E1114)","v":21500},559000]
["2019-20","2020-21",{"$f":"P999","v":537500},{"$f":"P1000","v":0},{"$f":"P1001","v":21500},{"$f":"P1002","v":559000},{"$f":"P1003","v":"(Above 60 year but less than 80)"},{"$f":"P1004","v":0},{"$f":"P1005","v":559000},{"$f":"IF($E$4<=O1115,0,IF($E$4>500000,0,IF($E$4>O1115,IF(C1115<12500,C1115,12500),0)))","v":0},{"$f":"IF(J1115>0,ROUND((C1115-J1115)*0.04,0),E1115)","v":21500},559000,null,{"$f":"Q1022+20000","v":20000},{"$f":"N1115-20000","v":0}]
["2020-21","2021-22",{"$f":"P1028","v":537500},{"$f":"P1029","v":0},{"$f":"P1030","v":21500},{"$f":"P1031","v":559000},{"$f":"P1032","v":"(Above 60 year but less than 80)"},{"$f":"P1033","v":0},{"$f":"P1034","v":559000},{"$f":"IF($E$4<=O1116,0,IF($E$4>500000,0,IF($E$4>O1116,IF(C1116<12500,C1116,12500),0)))","v":0},{"$f":"IF(J1116>0,ROUND((C1116-J1116)*0.04,0),E1116)","v":21500},559000,null,{"$f":"Q995+20000","v":20000},{"$f":"N1116-20000","v":0}]
["2021-22","2022-23",{"$f":"P1057","v":537500},{"$f":"P1058","v":0},{"$f":"P1059","v":21500},{"$f":"P1060","v":559000},{"$f":"P1061","v":"(Above 60 year but less than 80)"},{"$f":"P1062","v":0},{"$f":"P1063","v":559000},{"$f":"IF($E$4<=O1117,0,IF($E$4>500000,0,IF($E$4>O1117,IF(C1117<12500,C1117,12500),0)))","v":0},{"$f":"IF(J1117>0,ROUND((C1117-J1117)*0.04,0),E1117)","v":21500},559000,null,{"$f":"Q996+20000","v":20000},{"$f":"N1117-20000","v":0},{"$f":"L938","v":0},5000000]
[{"$f":"$E$2","v":"2021-22"},{"$f":"INDEX($B$1081:$B$1117,MATCH($A$1118,$A$1081:$A$1117,0))","v":"2022-23"},{"$f":"IF($A$2=\"New option u/s 115BAC\",'115BAC'!D285,INDEX($C$1081:$C$1117,MATCH($A$1118,$A$1081:$A$1117,0)))","v":465000},{"$f":"IF($A$2=\"New option u/s 115BAC\",'115BAC'!E285,INDEX($D$1081:$D$1117,MATCH($A$1118,$A$1081:$A$1117,0)))","v":0},{"$f":"IF($A$2=\"New option u/s 115BAC\",'115BAC'!F285,INDEX($E$1081:$E$1117,MATCH($A$1118,$A$1081:$A$1117,0)))","v":18600},{"$f":"IF($A$2=\"New option u/s 115BAC\",'115BAC'!G285,INDEX($F$1081:$F$1117,MATCH($A$1118,$A$1081:$A$1117,0)))","v":483600},{"$f":"IF($A$2=\"New option u/s 115BAC\",'115BAC'!H285,INDEX($G$1081:$G$1117,MATCH($A$1118,$A$1081:$A$1117,0)))","v":"For Citizens of all Age"},{"$f":"IF($A$2=\"New option u/s 115BAC\",'115BAC'!I285,INDEX($H$1081:$H$1117,MATCH($A$1118,$A$1081:$A$1117,0)))","v":0},{"$f":"IF($A$2=\"New option u/s 115BAC\",'115BAC'!J285,INDEX($I$1081:$I$1117,MATCH($A$1118,$A$1081:$A$1117,0)))","v":483600},{"$f":"IF($A$2=\"New option u/s 115BAC\",'115BAC'!K285,INDEX($J$1081:$J$1117,MATCH($A$1118,$A$1081:$A$1117,0)))","v":0},{"$f":"IF($A$2=\"New option u/s 115BAC\",'115BAC'!L285,INDEX($K$1081:$K$1117,MATCH($A$1118,$A$1081:$A$1117,0)))","v":18600},{"$f":"IF($A$2=\"New option u/s 115BAC\",'115BAC'!M285,INDEX($L$1081:$L$1117,MATCH($A$1118,$A$1081:$A$1117,0)))","v":483600},null,null,null,{"$f":"INDEX($P$1081:$P$1117,MATCH($A$1118,$A$1081:$A$1117,0))","v":0},{"$f":"INDEX($Q$1081:$Q$1117,MATCH($A$1118,$A$1081:$A$1117,0))","v":5000000}]
["Fin._Year","Asst. Year","TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due","Rebate u/s 87A","Revised E.cess(adjusting 87A)","Revised Total Tax due","Tax Due"]
[null,"FIN. YEAR",{"$f":"E2","v":"2021-22"},null,"Net Tax Due"]
[null,"TAX CATE.",{"$f":"E3","v":"Senior Citizen"}]
[null,"TAX INCO.",{"$f":"E4","v":2425000},null,{"$f":"C1122-O1112","v":2125000},null,{"$f":"IF(G1124=\"\",\" \",UPPER(MID(G1124,4,1)))","v":"P"},null,null,null,null,"Taxable amt when Pannotavbl"]
[null,"TAX IF PAN IS NOT PROVIDED",null,null,null,null,"PAN NO","Total Net tax payable/refundable (rouded off)",null,null,null,"Tax cal.",{"$f":"C1125","v":465000},{"$f":"C1126","v":537500}]
[null,"RATE","TAX","REBATE","SUR.","TOTAL",{"$f":"Statement!C6","v":"BEPPS1234Q"},"Total Tax due",null,{"$f":"Statement!H74","v":3218020},"Rounded","Add. Income",{"$f":"$E$4-$Q$1118","v":-2575000},{"$f":"$E$4-$Q$1118","v":-2575000}]
[null,"NORMAL",{"$f":"C1118","v":465000},{"$f":"J1118","v":0},{"$f":"IF(K1118>0,K1118,0)","v":18600},{"$f":"IF(L1118>0,L1118,0)","v":483600},{"$f":"IF(G1122=\"P\",\"P\",\"\")","v":"P"},"Releif u/s 89(1)",null,{"$f":"Statement!H75","v":0},null,"Sur. Rate",{"$f":"P1118","v":0},{"$f":"P1118","v":0}]
[null,"ABNORMAL",{"$f":"$X$1144","v":537500},{"$f":"D1125","v":0},{"$f":"ROUND(C1126*4%,0)","v":21500},{"$f":"C1126+E1126-D1126","v":559000},{"$f":"LEN(Statement!C6)","v":10},"Net tax due",null,{"$f":"J1124-J1125","v":3218020},null,"Marignal relief",{"$f":"D1118","v":0},{"$f":"M1126","v":0}]
[null,"FINAL",{"$f":"IF(G1127=\"YES\",IF(G1125=\"P\",C1125,C1126))","v":465000},{"$f":"IF(G1127=\"YES\",IF(G1125=\"P\",D1125,D1126))","v":0},{"$f":"IF(G1127=\"YES\",IF(G1125=\"P\",E1125,E1126))","v":18600},{"$f":"IF(G1127=\"YES\",IF(G1125=\"P\",F1125,F1126))","v":483600},{"$f":"IF(G1126=10,\"YES\",\"NO\")","v":"YES"},"Tax Deducted",null,{"$f":"Statement!H77","v":0},null,"Cess",{"$f":"K1118","v":18600},{"$f":"ROUND((N1123+N1126)*M1140,0)","v":0}]
[null,"Test message",{"$f":"IF(C1127=FALSE,C1126,C1127)","v":465000},{"$f":"IF(C1128<=0,0,IF(D1127=FALSE,D1126,D1127))","v":0},{"$f":"IF(E1127=FALSE,N1127,E1127)","v":18600},{"$f":"IF(F1127=FALSE,N1128,F1127)","v":483600},null,"Difference",null,{"$f":"ROUND((J1126-J1127),-1)","v":3218020},null,null,{"$f":"M1123+M1126+M1127","v":483600},{"$f":"N1123+N1126+N1127","v":537500}]
[null,null,{"$f":"IF(C1127=C1125,\"\",\"Tax Rate will be 30% higher due to PANNOTAVBL or wrong PAN\")","v":""},null,null,null,null,"Text message",{"$f":"IF(J1127>J1126,\"Net Tax Refundable\",IF(J1126>J1127,\"Net Tax Due\",\"NIL AMT RETURN\"))","v":"Net Tax Due"},null,null,"Test message "]
[null,"Marginal Releif",null,null,null,null,null,"Final txt message for statement",null,null,null,{"$f":"CONCATENATE(\"If proper  PAN is input in Employee Data sheet, then\",\"  \",\"Total Taxable amount (including cess but excluding relief u/s 87A)\",\"  \",\"is \",\"Rs.\",\"  \",M1128,\"  \")","v":"If proper  PAN is input in Employee Data sheet, then  Total Taxable amount (including cess but excluding relief u/s 87A)  is Rs.  483600  "}]
[null,"(","After allowed  Marginal relief ","Rs.",{"$f":"H1118","v":0},")",{"$f":"CONCATENATE(B1131,\"  \",G1130,\"  \",F1131)","v":"(    )"},{"$f":"IF(J1128>0,H1132,IF(J1128<0,H1133,H1134))","v":"Income Tax PAYABLE {Balance [19- 20 ]}     (Rounded off)"}]
[null,{"$f":"CONCATENATE(B1131,\"  \",C1131,\" \",D1131,\"  \",E1131,\" \",F1131)","v":"(  After allowed  Marginal relief  Rs.  0 )"},null,null,{"$f":"IF(D1118>0,CONCATENATE(\"(\",\"Including net surcharge amt.\",\"Rs.\",D1118,\")\"),\"\")","v":""},null,null,"Income Tax PAYABLE {Balance [19- 20 ]}     (Rounded off)"]
[null,"Marginal relief-Not Applicable",null,null,null,null,"( Not Applicable  )","Income Tax REFUNDABLE {Balance [20-19 ]}  (Rounded off)",null,null,null,"TDS rate applicable  under sec. 206AA in case where PAN is not furnished by the employee"]
[null,{"$f":"CONCATENATE(B1131,\"  \",B1133,\" \",F1131)","v":"(  Marginal relief-Not Applicable )"},null,null,null,null,null,"Nil Tax Return {Balance [19-20 ]}     (Rounded off)"]
[null,"Net Tax Liability",null,null,null,null,null,null,null,null,null,{"$f":"IF(C1129=\"\",\"\",IF(M1139>20,L1133,C1129))","v":""}]
[null,"Total Tax due",null,null,null,null,{"$f":"L1111-'Tax Calculation'!$J$98","v":563925}]
[null,"Tax Deducted",null,null,null,null,{"$f":"'Tax Calculation'!$J$95","v":0},null,null,null,null,"Taxable amt  ",{"$f":"C1122","v":2425000}]
[null,"Net Tax due",null,null,null,null,{"$f":"IF(G1137>G1136,0,G1136-G1137)","v":563925},null,null,null,null,"Tax due",{"$f":"C1125","v":465000}]
[null,"Net Tax payable",null,null,null,null,{"$f":"IF(G1138>0,G1138,0)","v":563925},null,null,null,null,"Average rate",{"$f":"ROUND(M1138/M1137*100,2)","v":19.18}]
[null,"Net Tax refundable",null,null,null,null,{"$f":"IF(G1137>G1136,G1137-G1136,0)","v":0},null,null,null,null,"Applicable rate",{"$f":"IF(C1126>C1125,0%,4%)","v":0}]
[null,"Net Tax due-NIL",null,null,null,null,{"$f":"IF(G1136=G1137,0,0)","v":0}]
[null,{"$f":"IF(G1139>0,B1139,IF(G1140>0,B1140,B1141))","v":"Net Tax payable"},null,null,null,null,{"$f":"INDEX(G1139:G1141,MATCH(B1142,B1139:B1141,0))","v":563925},null,null,"F.Y.","2016-17"]
[null,null,null,null,null,null,null,null,null,{"$f":"$E$3","v":"Senior Citizen"},null,{"$f":"INDEX($L$1144:$L$1147,MATCH($J$1143,$J$1144:$J$1147,0))","v":547500},"Range","Limit","Limit","Rate","Regular Tax",null,null,"Abnormal Tax","Tax amt",null,"F.Y.","TAX"]
[null,"Amount in words",null,{"$f":"IF(G1142=0,\"No Tax amtount\",pravesh(G1142))","v":"Rupees Five Lakh SixtyThree Thousand Nine Hundred TwentyFive Only "},null,null,null,null,null,"Male",null,{"$f":"IF($C$1122>1000000,($C$1122-1000000)*30%+(125000),IF($C$1122>500000,($C$1122-500000)*20%+(25000),IF($C$1122>250000,($C$1122-250000)*10%,\"0\")))","v":552500},250000,{"$f":"MAX(IF($J$1143=J1144,M1144,0),IF($J$1143=J1145,M1145,0),IF($J$1143=J1146,M1146,0),IF($J$1143=J1147,M1147,0))","v":300000},{"$f":"IF($E$4<=N1144,$E$4-0,N1144)","v":300000},"0%",{"$f":"ROUND(O1144*P1144,0)","v":0},null,null,0,{"$f":"ROUND(O1144*T1144,0)","v":0},null,{"$f":"$E$2","v":"2021-22"},{"$f":"IF(W1144=W1145,X1145,X1146)","v":537500}]
[null,"Test message",null,{"$f":"CONCATENATE(\"(\",\"  \",D1144,\"  \",\")\")","v":"(  Rupees Five Lakh SixtyThree Thousand Nine Hundred TwentyFive Only   )"},null,null,null,null,null,"Female",null,{"$f":"IF($C$1122>1000000,($C$1122-1000000)*30%+(125000),IF($C$1122>500000,($C$1122-500000)*20%+(25000),IF($C$1122>250000,($C$1122-250000)*10%,\"0\")))","v":552500},250000,500000,{"$f":"MAX(IF($E$4<=N1145,$E$4-N1144,N1145-N1144),IF($E$4>N1144,,0))","v":200000},0.1,{"$f":"ROUND(O1145*P1145,0)","v":20000},null,null,{"$f":"IF(M1139>20,P1145,IF(Q1147>0,20%,30%))","v":0.2},{"$f":"ROUND(O1145*T1145,0)","v":40000},null,"2016-17",{"$f":"U1148","v":567500}]
[null,null,null,null,null,null,null,null,null,"Senior Citizen",null,{"$f":"IF($C$1122>1000000,($C$1122-1000000)*30%+(120000),IF($C$1122>500000,($C$1122-500000)*20%+(20000),IF($C$1122>300000,($C$1122-300000)*10%,\"0\")))","v":547500},300000,1000000,{"$f":"MAX(IF($E$4<=N1146,$E$4-N1145,N1146-N1145),IF($E$4>N1145,,0))","v":500000},0.2,{"$f":"ROUND(O1146*P1146,0)","v":100000},null,null,{"$f":"IF(Q1145=0,MAX($P$1144:$P$1147),IF(Q1147>0,MAX($P$1144:$P$1146),15%))","v":0.2},{"$f":"ROUND(O1146*T1146,0)","v":100000},null,"2017-18",{"$f":"U1155","v":537500}]
[null,null,null,null,null,null,null,null,null,"Very Senior Citizen",null,{"$f":"IF($C$1122>1000000,($C$1122-1000000)*30%+(100000),IF($C$1122>500000,($C$1122-500000)*20%,\"0\"))","v":527500},500000,"10,00,000+",{"$f":"MAX($E$4>N1146,$E$4-N1146,0)","v":1425000},0.3,{"$f":"ROUND(O1147*P1147,0)","v":427500},null,null,{"$f":"IF(T1146=30%,10%,30%)","v":0.3},{"$f":"ROUND(O1147*T1147,0)","v":427500}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(Q1144:Q1147)","v":547500},null,null,null,{"$f":"SUM(U1144:U1147)","v":567500}]
[null,null,null,null,null,null,null,null,null,"F.Y.","2017-18"]
[null,null,null,null,null,null,null,null,null,{"$f":"$E$3","v":"Senior Citizen"},null,{"$f":"INDEX($L$1151:$L$1154,MATCH($J$1143,$J$1151:$J$1154,0))","v":537500},"Range","Limit","Limit","Rate","Regular Tax",null,null,"Abnormal Tax","Tax amt"]
[null,"Male",null,"Senior Citizen",null,"Very Senior Citizen",null,"Actual Age",{"$f":"J1143","v":"Senior Citizen"},"Male",null,{"$f":"IF($C$1122>1000000,($C$1122-1000000)*30%+(112500),IF($C$1122>500000,($C$1122-500000)*20%+(12500),IF($C$1122>250000,($C$1122-250000)*5%,\"0\")))","v":540000},250000,{"$f":"MAX(IF($J$1143=J1151,M1151,0),IF($J$1143=J1152,M1152,0),IF($J$1143=J1153,M1153,0),IF($J$1143=J1154,M1154,0))","v":300000},{"$f":"IF($E$4<=N1151,$E$4-0,N1151)","v":300000},"0%",{"$f":"ROUND(O1151*P1151,0)","v":0},null,null,0,{"$f":"ROUND(O1151*T1151,0)","v":0}]
[null,250000,0,300000,0,500000,0,"Tax Rate",0.1,"Female",null,{"$f":"IF($C$1122>1000000,($C$1122-1000000)*30%+(112500),IF($C$1122>500000,($C$1122-500000)*20%+(25000),IF($C$1122>250000,($C$1122-250000)*10%,\"0\")))","v":540000},250000,500000,{"$f":"MAX(IF($E$4<=N1152,$E$4-N1151,N1152-N1151),IF($E$4>N1151,,0))","v":200000},0.05,{"$f":"ROUND(O1152*P1152,0)","v":10000},null,null,{"$f":"IF(M1146>20,P1152,IF(Q1154>0,20%,30%))","v":0.05},{"$f":"ROUND(O1152*T1152,0)","v":10000}]
[null,500000,25000,null,20000,null,0,null,0.2,"Senior Citizen",null,{"$f":"IF($C$1122>1000000,($C$1122-1000000)*30%+(110000),IF($C$1122>500000,($C$1122-500000)*20%+(10000),IF($C$1122>300000,($C$1122-300000)*5%,\"0\")))","v":537500},300000,1000000,{"$f":"MAX(IF($E$4<=N1153,$E$4-N1152,N1153-N1152),IF($E$4>N1152,,0))","v":500000},0.2,{"$f":"ROUND(O1153*P1153,0)","v":100000},null,null,{"$f":"IF(Q1152=0,MAX($P$1144:$P$1147),IF(Q1154>0,MAX($P$1144:$P$1146),15%))","v":0.2},{"$f":"ROUND(O1153*T1153,0)","v":100000}]
[null,1000000,125000,null,120000,null,100000,null,0.3,"Very Senior Citizen",null,{"$f":"IF($C$1122>1000000,($C$1122-1000000)*30%+(100000),IF($C$1122>500000,($C$1122-500000)*20%,\"0\"))","v":527500},500000,"10,00,000+",{"$f":"MAX($E$4>N1153,$E$4-N1153,0)","v":1425000},0.3,{"$f":"ROUND(O1154*P1154,0)","v":427500},null,null,{"$f":"IF(T1153=30%,10%,30%)","v":0.3},{"$f":"ROUND(O1154*T1154,0)","v":427500}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(Q1151:Q1154)","v":537500},null,null,null,{"$f":"SUM(U1151:U1154)","v":537500}]
[null,"Tax on Total Income Including Agri. Income",null,null,null,{"$f":"IF(F1159>0,(IF(I1151<G1143, (IF(F1149<B1152, (0), (IF(F1149<B1153, ((F1149-B1152)*I1152), (IF(F1149<B1154, (((F1149-B1153)*I1153)+C1153), (((F1149-B1154)*I1154)+C1154))))))), (IF(I1151>=G1144, (IF(F1149<B1153, (0),(IF(F1149<B1154, ((F1149-B1153)*I1153), (((F1149-B1154)*I1154)+G1154))))), (IF(F1149<D1152, (0), (IF(F1149<B1153, ((F1149-D1152)*I1152), (IF(F1149<B1154, (((F1149-B1153)*I1153)+E1153), (((F1149-B1154)*I1154)+E1154))))))))))), (0))","v":0}]
[null,"Rebate due to Agri. Income",null,null,null,{"$f":"IF(F1156>0,(IF(I1151<G1143, (IF(H1147<B1152, (0), (IF(H1147<B1153, ((H1147-B1152)*I1152), (IF(H1147<B1154, (((H1147-B1153)*I1153)+C1153), (((H1147-B1154)*I1154)+C1154))))))), (IF(I1151>=G1144, (IF(H1147<B1153, (0),(IF(H1147<B1154, ((H1147-B1153)*I1153), (((H1147-B1154)*I1154)+G1154))))), (IF(H1147<D1152, (0), (IF(H1147<B1153, ((H1147-D1152)*I1152), (IF(H1147<B1154, (((H1147-B1153)*I1153)+E1153), (((H1147-B1154)*I1154)+E1154))))))))))), (0))","v":0}]
[null,"Tax Payable after Agri. Income's Rebate",null,null,null,{"$f":"F1156-F1157","v":0}]
[null,"Tax on Total Income Excluding  Agri. Income",null,null,null,{"$f":"IF(I1151<B1151, (IF(F1147<B1152, (0), (IF(F1147<B1153, ((F1147-B1152)*I1152), (IF(F1147<B1154, (((F1147-B1153)*I1153)+C1153), (((F1147-B1154)*I1154)+C1154))))))), (IF(I1151>=G1144, (IF(F1147<B1153, (0),(IF(F1147<B1154, ((F1147-B1153)*I1153), (((F1147-B1154)*I1154)+G1154))))), (IF(F1147<D1152, (0), (IF(F1147<B1153, ((F1147-D1152)*I1152), (IF(F1147<B1154, (((F1147-B1153)*I1153)+E1153), (((F1147-B1154)*I1154)+E1154))))))))))","v":0}]
[null,null,null,null,null,null,null,null,"10% surcharge on income tax if the total income exceeds Rs 50 Lakhs but below Rs 1 crore"]
[null,null,null,null,null,null,null,null,"15% surcharge on income tax if the total income exceeds Rs 1 crore but below Rs 2 crore"]
[null,null,null,null,null,null,null,null,"25% surcharge on income tax if the total income exceeds Rs 2 crore but below Rs 5 crore"]
[null,null,null,null,null,null,null,null,"37% surcharge on income tax if the total income exceeds Rs 5 crore"]
[null,null,null,null,null,null,null,null,"Surcharge Table (2019-20)"]
[null,null,null,null,null,null,null,null,0,5000000,0]
[null,null,null,null,null,null,null,null,{"$f":"J1165+1","v":5000001},10000000,0.1]
[null,null,null,null,null,null,null,null,{"$f":"J1166+1","v":10000001},20000000,0.15]
[null,null,null,null,null,null,null,null,{"$f":"J1167+1","v":20000001},50000000,0.25]
[null,null,null,null,null,null,null,null,{"$f":"J1168+1","v":50000001},null,0.37]
["Computation interest U/s 234 A/B/C"]
[null,"u/s 234A",null,"u/s 234B &C",null,"u/s 234A"]
[null,"Date","Month code","Date","Month code"]
["Due Date",{"$f":"'Tax Calculation'!I904","v":"00:00:00"},{"$f":"MONTH(B1173)","v":1},{"$f":"'Tax Calculation'!I906","v":"00:00:00"},{"$f":"MONTH(D1173)","v":1}]
["ITR Date",{"$f":"'Tax Calculation'!I905","v":"00:00:00"},{"$f":"MONTH(B1174)","v":1},{"$f":"'Tax Calculation'!I907","v":"00:00:00"},{"$f":"MONTH(D1174)","v":1}]
["Delary in months",{"$f":"((YEAR(B1174)-YEAR(B1173))*12+MONTH(B1174)-MONTH(B1173))","v":0},null,{"$f":"((YEAR(B1174)-YEAR(D1173))*12+MONTH(B1174)-MONTH(D1173))","v":0}]
[null,"INTEREST   U/S 234 A","INTEREST U/S 234 B","INTEREST U/S 234 C","Total tax due/refund","Text message"]
[]
["Tax due",{"$f":"'Tax Calculation'!$J$93","v":3184220},{"$f":"B1178","v":3184220},{"$f":"IF('Tax Calculation'!$J$99>10000,'Tax Calculation'!$J$99,0)","v":3184220},{"$f":"'Tax Calculation'!J925+'Tax Calculation'!J895-'Tax Calculation'!J900","v":0},{"$f":"IF(E1180>0,\"Total Tax Due\",\"Total Tax Refundable\")","v":"Total Tax Refundable"}]
["Tax paid",{"$f":"'Tax Calculation'!$J$95","v":0},{"$f":"'Tax Calculation'!$J$95","v":0},null,{"$f":"'Tax Calculation'!J897","v":0}]
["Amt (rounded off)",{"$f":"IF(B1179>B1178,0,ROUNDDOWN(B1178-B1179,-2))","v":3184200},{"$f":"IF(C1179>C1178,0,ROUNDDOWN(C1178-C1179,-2))","v":3184200},{"$f":"IF(D1179>D1178,0,ROUNDDOWN(D1178-D1179,-2))","v":3184200},{"$f":"E1178-E1179","v":0}]
["Condition apply",{"$f":"'Tax Calculation'!$J$102","v":"Yes"},{"$f":"'Tax Calculation'!$J$104","v":"Yes"},{"$f":"'Tax Calculation'!$J$105","v":"Yes"}]
["Interest due",{"$f":"(ROUND(IF(AND(B1180>0,B1175>0),(B1180*1%*B1175),0),0))","v":0},{"$f":"(ROUND(IF('Tax Calculation'!$F$119<('Tax Calculation'!$J$99*90%),(C1180*1%*D1175),0),0))","v":0},{"$f":"F1194","v":162509}]
["Intrest with condt",{"$f":"IF(B1181=\"YES\",B1182,0)","v":0},{"$f":"IF(C1181=\"YES\",C1182,0)","v":0},{"$f":"IF(D1181=\"YES\",D1182,0)","v":162509}]
["Interest"]
[]
[]
["Tax",null,null,"Tax (other capital gain income)",0]
["Date  upto","Adv tax due","Act. Tax paid","Shortage tax","Rounded off","Int u/s 234C",null,"APPLICABLE RATE FOR 234C"]
[{"$f":"Statement!A91","v":"15-Jun-2021"},{"$f":"Statement!C91","v":482703},{"$f":"Statement!E91","v":0},{"$f":"Statement!G91","v":482703},{"$f":"IF(D1189>0,ROUNDDOWN(D1189,-2),0)","v":482700},{"$f":"IF(E1189<0,0,ROUND(E1189*0.01*3,0))","v":14481},null,"Fin.Year","Code","RATE FOR 234C"]
[{"$f":"Statement!A92","v":"15-Sep-2021"},{"$f":"Statement!C92","v":1448109},{"$f":"Statement!E92","v":0},{"$f":"Statement!G92","v":1448109},{"$f":"IF(D1190>0,ROUNDDOWN(D1190,-2),0)","v":1448100},{"$f":"IF(E1190<0,0,ROUNDDOWN(E1190,-2)*0.01*3)","v":43443},null,{"$f":"Statement!F2","v":"2021-22"},{"$f":"IF(H1190=H1194,I1194,IF(H1190=H1192,I1192,IF(H1190=H1193,I1193,\"B\")))","v":"B"},{"$f":"IF($I$1190=\"A\",15%,0%)","v":0}]
[{"$f":"Statement!A93","v":"15-Dec-2021"},{"$f":"Statement!C93","v":2413515},{"$f":"Statement!E93","v":0},{"$f":"Statement!G93","v":2413515},{"$f":"IF(D1191>0,ROUNDDOWN(D1191,-2),0)","v":2413500},{"$f":"IF(E1191<0,0,ROUNDDOWN(E1191,-2)*0.01*3)","v":72405},null,"Opted",null,{"$f":"IF($I$1190=\"A\",45%,30%)","v":0.3}]
[{"$f":"Statement!A94","v":"15-Mar-2022"},{"$f":"Statement!C94","v":3218020},{"$f":"Statement!E94","v":0},{"$f":"Statement!G94","v":3218020},{"$f":"IF(D1192>0,ROUNDDOWN(D1192,-2),0)","v":3218000},{"$f":"IF(E1192<0,0,ROUNDDOWN(E1192,-2)*0.01*1)","v":32180},null,"2016-17","A",{"$f":"IF($I$1190=\"A\",75%,60%)","v":0.6}]
[{"$f":"Statement!A95","v":"31-Mar-2022"},{"$f":"Statement!C95","v":3218020},{"$f":"Statement!E95","v":0},{"$f":"Statement!G95","v":0},{"$f":"IF(D1193>0,ROUNDDOWN(D1193,-2),0)","v":0},{"$f":"'Tax Calculation'!J920","v":0},null,"2017-18","A",{"$f":"IF($I$1190=\"A\",100%,100%)","v":1}]
[{"$f":"Statement!A96","v":"Total"},{"$f":"Statement!C96","v":3218020},{"$f":"Statement!E96","v":0},{"$f":"Statement!G96","v":3218000},null,{"$f":"SUM(F1189:F1193)","v":162509},null,"2018-19","A",{"$f":"IF($I$1190=\"A\",100%,100%)","v":1}]
[null,"234C","234B","234A"]
["Company",{"$f":"K1193","v":0},{"$f":"I1186","v":0},{"$f":"I1182","v":0}]
["Firm",{"$f":"D1192","v":3218020},{"$f":"C1182","v":0},{"$f":"B1182","v":0}]
["Male",{"$f":"F1194","v":162509},{"$f":"C1182","v":0},{"$f":"B1182","v":0}]
[]
[]
[]
[null,"ASST. YEAR","F. YEAR","For U/S 234B"]
["Q1","2014-15","2013-14","2014-03-31"]
["Q2","2015-16","2014-15","2015-03-31"]
["Q3","2016-17","2015-16","2016-03-31"]
["Q4","2017-18","2016-17","2016-03-31"]
[null,{"$f":"'Tax Calculation'!H814","v":0},{"$f":"'Tax Calculation'!C814","v":0},{"$f":"VLOOKUP(C1207,C1203:D1206,2,0)","v":{"$error":"#N/A"}}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Determination of Maximum limit under Chapter VIA for f.y. 2014-15",null,null,null,null,null,null,null,null,"Determination of Maximum limit under Chapter VIA for f.y. 2015-16",null,null,null,null,null,null,null,null,null,null,"Determination of Maximum limit under Chapter VIA for f.y. 2016-17",null,null,null,null,null,null,null,null,"Determination of Maximum limit under Chapter VIA for f.y. 2017-18",null,null,null,null,null,null,null,null,"Determination of Maximum limit under Chapter VIA for f.y. 2018-19",null,null,null,null,null,null,null,null,"Determination of Maximum limit under Chapter VIA for f.y. 2019-20"]
[null,"Selected Tax Category",{"$f":"Statement!C5","v":"MALE"},null,null,null,null,null,null,null,"Selected Tax Category",{"$f":"C1225","v":"MALE"},null,null,null,null,null,null,null,null,null,"Selected Tax Category",{"$f":"L1225","v":"MALE"},null,null,null,null,null,null,null,"Selected Tax Category",{"$f":"W1225","v":"MALE"},null,null,null,null,null,null,null,"Selected Tax Category",{"$f":"AF1225","v":"MALE"},null,null,null,null,null,null,null,"Selected Tax Category",{"$f":"AO1225","v":"MALE"}]
["Section","Name of section","MALE","FEMALE","SENIOR CITIZEN","VERY SENIOR CITIZEN","Max Limit","Remarks",null,"Section","Name of section","MALE","FEMALE","SENIOR CITIZEN","VERY SENIOR CITIZEN","Max Limit","Remarks",null,null,null,"Section","Name of section","MALE","FEMALE","SENIOR CITIZEN","VERY SENIOR CITIZEN","Max Limit","Remarks",null,"Section","Name of section","MALE","FEMALE","SENIOR CITIZEN","VERY SENIOR CITIZEN","Max Limit","Remarks",null,"Section","Name of section","MALE","FEMALE","SENIOR CITIZEN","VERY SENIOR CITIZEN","Max Limit","Remarks",null,"Section","Name of section","MALE","FEMALE","SENIOR CITIZEN","VERY SENIOR CITIZEN","Max Limit"]
[{"$f":"pks!A162","v":"U/S 80 C "},{"$f":"pks!B162","v":"Invesment in specified investment plans"},{"$f":"pks!C162","v":"Upto Rs. 150000"},{"$f":"pks!D162","v":"Upto Rs. 150000"},{"$f":"pks!E162","v":"Upto Rs. 150000"},{"$f":"pks!F162","v":"Upto Rs. 150000"},{"$f":"IF($C$1225=$C$1226,C1227,IF($C$1225=$D$1226,D1227,IF($C$1225=$E$1226,E1227,F1227)))","v":"Upto Rs. 150000"},"(Maxi. Limit Rs. 150000 (from F.Y. 14-15))",{"$f":"CONCATENATE(G1227,\"  \",H1227)","v":"Upto Rs. 150000  (Maxi. Limit Rs. 150000 (from F.Y. 14-15))"},{"$f":"pks!J162","v":"U/S 80 C "},{"$f":"pks!K162","v":"Invesment in specified investment plans"},{"$f":"pks!L162","v":"Upto Rs. 150000"},{"$f":"pks!M162","v":"Upto Rs. 150000"},{"$f":"pks!N162","v":"Upto Rs. 150000"},{"$f":"pks!O162","v":"Upto Rs. 150000"},{"$f":"IF($C$1225=$C$1226,L1227,IF($C$1225=$D$1226,M1227,IF($C$1225=$E$1226,N1227,O1227)))","v":"Upto Rs. 150000"},"(Maxi. Limit Rs. 150000 (from F.Y. 15--16))",null,null,{"$f":"CONCATENATE(P1227,\"  \",Q1227)","v":"Upto Rs. 150000  (Maxi. Limit Rs. 150000 (from F.Y. 15--16))"},{"$f":"pks!S162","v":"U/S 80 C "},{"$f":"pks!T162","v":"Invesment in specified investment plans"},{"$f":"pks!U162","v":"Upto Rs. 150000"},{"$f":"pks!V162","v":"Upto Rs. 150000"},{"$f":"pks!W162","v":"Upto Rs. 150000"},{"$f":"pks!X162","v":"Upto Rs. 150000"},{"$f":"IF($C$1225=$C$1226,W1227,IF($C$1225=$D$1226,X1227,IF($C$1225=$E$1226,Y1227,Z1227)))","v":"Upto Rs. 150000"},"(Maxi. Limit Rs. 150000 (from F.Y. 15--16))",{"$f":"CONCATENATE(AA1227,\"  \",AB1227)","v":"Upto Rs. 150000  (Maxi. Limit Rs. 150000 (from F.Y. 15--16))"},{"$f":"pks!AB162","v":"U/S 80 C "},{"$f":"pks!AC162","v":"Invesment in specified investment plans"},{"$f":"pks!AD162","v":"Upto Rs. 150000"},{"$f":"pks!AE162","v":"Upto Rs. 150000"},{"$f":"pks!AF162","v":"Upto Rs. 150000"},{"$f":"pks!AG162","v":"Upto Rs. 150000"},{"$f":"IF($C$1225=$C$1226,AF1227,IF($C$1225=$D$1226,AG1227,IF($C$1225=$E$1226,AH1227,AI1227)))","v":"Upto Rs. 150000"},{"$f":"pks!AI162","v":"(Maxi. Limit Rs. 150000 (from F.Y. 15--16))"},"(Maxi. Limit Rs. 150000 (from F.Y. 15--16))",{"$f":"CONCATENATE(AK1227,\"  \",AL1227)","v":"(Maxi. Limit Rs. 150000 (from F.Y. 15--16))  (Maxi. Limit Rs. 150000 (from F.Y. 15--16))"},{"$f":"pks!AL162","v":"Invesment in specified investment plans"},{"$f":"pks!AM162","v":"Upto Rs. 150000"},{"$f":"pks!AN162","v":"Upto Rs. 150000"},{"$f":"pks!AO162","v":"Upto Rs. 150000"},{"$f":"pks!AP162","v":"Upto Rs. 150000"},{"$f":"IF($C$1225=$C$1226,AO1227,IF($C$1225=$D$1226,AP1227,IF($C$1225=$E$1226,AQ1227,AR1227)))","v":"Upto Rs. 150000"},"(Maxi. Limit Rs. 150000 (from F.Y. 15--16))",{"$f":"CONCATENATE(AS1227,\"  \",AT1227)","v":"Upto Rs. 150000  (Maxi. Limit Rs. 150000 (from F.Y. 15--16))"},{"$f":"pks!AT162","v":"U/S 80 C "},{"$f":"pks!AU162","v":"Invesment in specified investment plans"},{"$f":"pks!AV162","v":"Upto Rs. 150000"},{"$f":"pks!AW162","v":"Upto Rs. 150000"},{"$f":"pks!AX162","v":"Upto Rs. 150000"},{"$f":"pks!AY162","v":"Upto Rs. 150000"},{"$f":"pks!AZ162","v":"Upto Rs. 150000"},{"$f":"pks!BA162","v":"(Maxi. Limit Rs. 150000 (from F.Y. 15--16))"},{"$f":"pks!BB162","v":"Upto Rs. 150000  (Maxi. Limit Rs. 150000 (from F.Y. 15--16))"}]
[{"$f":"pks!A163","v":"U/S 80CCC"},{"$f":"pks!B163","v":"Payment of premium for annuity plan of LIC or any other  "},{"$f":"pks!C163","v":"Upto Rs. 100000"},{"$f":"pks!D163","v":"Upto Rs. 100000"},{"$f":"pks!E163","v":"Upto Rs. 100000"},{"$f":"pks!F163","v":"Upto Rs. 100000"},"Upto Rs. 100000","(such amount shall not be allowed under section 80C.)","Upto Rs. 100000  (such amount shall not be allowed under section 80C.)",{"$f":"pks!J163","v":"U/S 80CCC"},{"$f":"pks!K163","v":"Payment of premium for annuity plan of LIC or any other  "},{"$f":"pks!L163","v":"Upto Rs. 150000"},{"$f":"pks!M163","v":"Upto Rs. 150000"},{"$f":"pks!N163","v":"Upto Rs. 150000"},{"$f":"pks!O163","v":"Upto Rs. 150000"},"Upto Rs. 150000","(such amount shall not be allowed under section 80C.)",null,null,"Upto Rs. 150000  (such amount shall not be allowed under section 80C.)",{"$f":"pks!S163","v":"U/S 80CCC"},{"$f":"pks!T163","v":"Payment of premium for annuity plan of LIC or any other  "},{"$f":"pks!U163","v":"Upto Rs. 150000"},{"$f":"pks!V163","v":"Upto Rs. 150000"},{"$f":"pks!W163","v":"Upto Rs. 150000"},{"$f":"pks!X163","v":"Upto Rs. 150000"},"Upto Rs. 150000","(such amount shall not be allowed under section 80C.)","Upto Rs. 150000  (such amount shall not be allowed under section 80C.)",{"$f":"pks!AB163","v":"U/S 80CCC"},{"$f":"pks!AC163","v":"Payment of premium for annuity plan of LIC or any other  "},{"$f":"pks!AD163","v":"Upto Rs. 150000"},{"$f":"pks!AE163","v":"Upto Rs. 150000"},{"$f":"pks!AF163","v":"Upto Rs. 150000"},{"$f":"pks!AG163","v":"Upto Rs. 150000"},"Upto Rs. 150000",{"$f":"pks!AI163","v":"(such amount shall not be allowed under section 80C.)"},"(such amount shall not be allowed under section 80C.)","(such amount shall not be allowed under section 80C.)  (such amount shall not be allowed under section 80C.)",{"$f":"pks!AL163","v":"Payment of premium for annuity plan of LIC or any other  "},{"$f":"pks!AM163","v":"Upto Rs. 150000"},{"$f":"pks!AN163","v":"Upto Rs. 150000"},{"$f":"pks!AO163","v":"Upto Rs. 150000"},{"$f":"pks!AP163","v":"Upto Rs. 150000"},"Upto Rs. 150000","(such amount shall not be allowed under section 80C.)",{"$f":"CONCATENATE(AS1228,\"  \",AT1228)","v":"Upto Rs. 150000  (such amount shall not be allowed under section 80C.)"},{"$f":"pks!AT163","v":"U/S 80CCC"},{"$f":"pks!AU163","v":"Contributions to certain pension funds of LIC or any other insurer "},{"$f":"pks!AV163","v":"Upto Rs. 150000"},{"$f":"pks!AW163","v":"Upto Rs. 150000"},{"$f":"pks!AX163","v":"Upto Rs. 150000"},{"$f":"pks!AY163","v":"Upto Rs. 150000"},{"$f":"pks!AZ163","v":"Upto Rs. 150000"},{"$f":"pks!BA163","v":"(such amount shall not be allowed under section 80C.)"},{"$f":"pks!BB163","v":"Upto Rs. 150000  (such amount shall not be allowed under section 80C.)"}]
[{"$f":"pks!A164","v":"U/S 80 CCD(1)"},{"$f":"pks!B164","v":"Employee cont. towards new pension scheme"},{"$f":"pks!C164","v":"Upto Rs. 100000"},{"$f":"pks!D164","v":"Upto Rs. 100000"},{"$f":"pks!E164","v":"Upto Rs. 100000"},{"$f":"pks!F164","v":"Upto Rs. 100000"},"Upto Rs. 100000","(Equal to 10% of Salary  but not exceed Rs. 100000)","Upto Rs. 100000  (Equal to 10% of Salary  but not exceed Rs. 100000)",{"$f":"pks!J164","v":"U/S 80 CCD(1)"},{"$f":"pks!K164","v":"Employee cont. towards new pension scheme"},{"$f":"pks!L164","v":"Upto Rs. 150000"},{"$f":"pks!M164","v":"Upto Rs. 150000"},{"$f":"pks!N164","v":"Upto Rs. 150000"},{"$f":"pks!O164","v":"Upto Rs. 150000"},"Upto Rs. 150000","(Equal to 10% of Salary  but not exceed Rs. 150000)",null,null,"Upto Rs. 150000  (Equal to 10% of Salary  but not exceed Rs. 150000)",{"$f":"pks!S164","v":"U/S 80 CCD(1)"},{"$f":"pks!T164","v":"Employee cont. towards new pension scheme"},{"$f":"pks!U164","v":"Upto Rs. 150000"},{"$f":"pks!V164","v":"Upto Rs. 150000"},{"$f":"pks!W164","v":"Upto Rs. 150000"},{"$f":"pks!X164","v":"Upto Rs. 150000"},"Upto Rs. 150000","(Equal to 10% of Salary  but not exceed Rs. 150000)","Upto Rs. 150000  (Equal to 10% of Salary  but not exceed Rs. 150000)",{"$f":"pks!AB164","v":"U/S 80 CCD(1)"},{"$f":"pks!AC164","v":"Employee cont. towards new pension scheme"},{"$f":"pks!AD164","v":"Upto Rs. 150000"},{"$f":"pks!AE164","v":"Upto Rs. 150000"},{"$f":"pks!AF164","v":"Upto Rs. 150000"},{"$f":"pks!AG164","v":"Upto Rs. 150000"},"Upto Rs. 150000",{"$f":"pks!AI164","v":"(Equal to 20% of Salary  but not exceed Rs. 150000)"},"(Equal to 20% of Salary  but not exceed Rs. 150000)","(Equal to 20% of Salary  but not exceed Rs. 150000)  (Equal to 20% of Salary  but not exceed Rs. 150000)",{"$f":"pks!AL164","v":"Employee cont. towards new pension scheme"},{"$f":"pks!AM164","v":"Upto Rs. 150000"},{"$f":"pks!AN164","v":"Upto Rs. 150000"},{"$f":"pks!AO164","v":"Upto Rs. 150000"},{"$f":"pks!AP164","v":"Upto Rs. 150000"},"Upto Rs. 150000","(Equal to 20% of Salary  but not exceed Rs. 150000)",{"$f":"CONCATENATE(AS1229,\"  \",AT1229)","v":"Upto Rs. 150000  (Equal to 20% of Salary  but not exceed Rs. 150000)"},{"$f":"pks!AT164","v":"U/S 80 CCD(1)"},{"$f":"pks!AU164","v":"Employee cont. towards new pension scheme"},{"$f":"pks!AV164","v":"Upto Rs. 150000"},{"$f":"pks!AW164","v":"Upto Rs. 150000"},{"$f":"pks!AX164","v":"Upto Rs. 150000"},{"$f":"pks!AY164","v":"Upto Rs. 150000"},{"$f":"pks!AZ164","v":"Upto Rs. 150000"},{"$f":"pks!BA164","v":"(Equal to 20% of Salary  but not exceed Rs. 150000)"},{"$f":"pks!BB164","v":"Upto Rs. 150000  (Equal to 20% of Salary  but not exceed Rs. 150000)"}]
["U/S 80CCE-TOTAL OF[(i)+(ii)+(iii)](Subject to limit RS 100000)",null,{"$f":"pks!C165","v":"Note-"},{"$f":"pks!D165","v":"Note-"},{"$f":"pks!E165","v":"Note-"},{"$f":"pks!F165","v":"Note-"},"Note-","(the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)","Note-  (the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)","U/S 80CCE-TOTAL OF[(i)+(ii)+(iii)](Subject to limit RS 100000)",null,{"$f":"pks!L165","v":"Note-"},{"$f":"pks!M165","v":"Note-"},{"$f":"pks!N165","v":"Note-"},{"$f":"pks!O165","v":"Note-"},"Note-","(the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)",null,null,"Note-  (the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)",{"$f":"pks!S165","v":"U/S 80CCE-TOTAL OF[(i)+(ii)+(iii)](Subject to limit RS 100000)"},{"$f":"pks!T165","v":0},{"$f":"pks!U165","v":"Note-"},{"$f":"pks!V165","v":"Note-"},{"$f":"pks!W165","v":"Note-"},{"$f":"pks!X165","v":"Note-"},"Note-","(the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)","Note-  (the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)",{"$f":"pks!AB165","v":"U/S 80CCE-TOTAL OF[(i)+(ii)+(iii)](Subject to limit RS 100000)"},{"$f":"pks!AC165","v":0},{"$f":"pks!AD165","v":"Note-"},{"$f":"pks!AE165","v":"Note-"},{"$f":"pks!AF165","v":"Note-"},{"$f":"pks!AG165","v":"Note-"},"Note-",{"$f":"pks!AI165","v":"(the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)"},"(the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)","(the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)  (the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)",{"$f":"pks!AL165","v":0},{"$f":"pks!AM165","v":"Note-"},{"$f":"pks!AN165","v":"Note-"},{"$f":"pks!AO165","v":"Note-"},{"$f":"pks!AP165","v":"Note-"},"Note-","(the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)",{"$f":"CONCATENATE(AS1230,\"  \",AT1230)","v":"Note-  (the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)"},{"$f":"pks!AT165","v":"U/S 80CCE-TOTAL OF[(i)+(ii)+(iii)](Subject to limit RS 100000)"},{"$f":"pks!AU165","v":0},{"$f":"pks!AV165","v":"Note-"},{"$f":"pks!AW165","v":"Note-"},{"$f":"pks!AX165","v":"Note-"},{"$f":"pks!AY165","v":"Note-"},{"$f":"pks!AZ165","v":"Note-"},{"$f":"pks!BA165","v":"(the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)"}]
["U/S 80 CCD(1B)","Additional contribution towards NPS",{"$f":"pks!C166","v":"N.A."},{"$f":"pks!D166","v":"N.A."},{"$f":"pks!E166","v":"N.A."},{"$f":"pks!F166","v":"N.A."},"N.A.","N.A.","N.A.  N.A.",{"$f":"pks!J166","v":"U/S 80 CCD(1B)"},{"$f":"pks!K166","v":"Additional contribution towards NPS"},{"$f":"pks!L166","v":"Upto Rs. 50000"},{"$f":"pks!M166","v":"Upto Rs. 50000"},{"$f":"pks!N166","v":"Upto Rs. 50000"},{"$f":"pks!O166","v":"Upto Rs. 50000"},"Upto Rs. 50000",null,null,null,"Upto Rs. 50000  ",{"$f":"pks!S166","v":"U/S 80 CCD(1B)"},{"$f":"pks!T166","v":"Additional contribution towards NPS"},{"$f":"pks!U166","v":"Upto Rs. 50000"},{"$f":"pks!V166","v":"Upto Rs. 50000"},{"$f":"pks!W166","v":"Upto Rs. 50000"},{"$f":"pks!X166","v":"Upto Rs. 50000"},"Upto Rs. 50000",null,"Upto Rs. 50000  ",{"$f":"pks!AB166","v":"U/S 80 CCD(1B)"},{"$f":"pks!AC166","v":"Additional contribution towards NPS"},{"$f":"pks!AD166","v":"Upto Rs. 50000"},{"$f":"pks!AE166","v":"Upto Rs. 50000"},{"$f":"pks!AF166","v":"Upto Rs. 50000"},{"$f":"pks!AG166","v":"Upto Rs. 50000"},"Upto Rs. 50000",{"$f":"pks!AI166","v":"(Cont. in Atal Pension Yojana is also eligible)"},"(Cont. in Atal Pension Yojana is also eligible)","(Cont. in Atal Pension Yojana is also eligible)  (Cont. in Atal Pension Yojana is also eligible)",{"$f":"pks!AL166","v":"Additional contribution towards NPS"},{"$f":"pks!AM166","v":"Upto Rs. 50000"},{"$f":"pks!AN166","v":"Upto Rs. 50000"},{"$f":"pks!AO166","v":"Upto Rs. 50000"},{"$f":"pks!AP166","v":"Upto Rs. 50000"},"Upto Rs. 50000","(Cont. in Atal Pension Yojana is also eligible)",{"$f":"CONCATENATE(AS1231,\"  \",AT1231)","v":"Upto Rs. 50000  (Cont. in Atal Pension Yojana is also eligible)"},{"$f":"pks!AT166","v":"U/S 80 CCD(1B)"},{"$f":"pks!AU166","v":"Additional contribution towards NPS"},{"$f":"pks!AV166","v":"Upto Rs. 50000"},{"$f":"pks!AW166","v":"Upto Rs. 50000"},{"$f":"pks!AX166","v":"Upto Rs. 50000"},{"$f":"pks!AY166","v":"Upto Rs. 50000"},{"$f":"pks!AZ166","v":"Upto Rs. 50000"},{"$f":"pks!BA166","v":"(Cont. in Atal Pension Yojana is also eligible)"},{"$f":"pks!BB166","v":"Upto Rs. 50000  (Cont. in Atal Pension Yojana is also eligible)"},{"$f":"pks!BC166","v":0},{"$f":"pks!BD166","v":0},{"$f":"pks!BE166","v":0}]
["U/S 80 CCD(2)","Employer cont. towards new pension scheme ",{"$f":"pks!C167","v":"10% of Salary"},{"$f":"pks!D167","v":"10% of Salary"},{"$f":"pks!E167","v":"10% of Salary"},{"$f":"pks!F167","v":"10% of Salary"},"10% of Salary","(Equal to 10% of Salary (Pay+D.A.)","10% of Salary  (Equal to 10% of Salary (Pay+D.A.)",{"$f":"pks!J167","v":"U/S 80 CCD(2)"},{"$f":"pks!K167","v":"Employer cont. towards new pension scheme "},{"$f":"pks!L167","v":"10% of Salary"},{"$f":"pks!M167","v":"10% of Salary"},{"$f":"pks!N167","v":"10% of Salary"},{"$f":"pks!O167","v":"10% of Salary"},"10% of Salary","(Equal to 10% of Salary (Pay+D.A.) ",null,null,"10% of Salary  (Equal to 10% of Salary (Pay+D.A.) ",{"$f":"pks!S167","v":"U/S 80 CCD(2)"},{"$f":"pks!T167","v":"Employer cont. towards new pension scheme "},{"$f":"pks!U167","v":"10% of Salary"},{"$f":"pks!V167","v":"10% of Salary"},{"$f":"pks!W167","v":"10% of Salary"},{"$f":"pks!X167","v":"10% of Salary"},"10% of Salary","(Equal to 10% of Salary (Pay+D.A.) ","10% of Salary  (Equal to 10% of Salary (Pay+D.A.) ",{"$f":"pks!AB167","v":"U/S 80 CCD(2)"},{"$f":"pks!AC167","v":"Employer cont. towards new pension scheme "},{"$f":"pks!AD167","v":"10% of Salary"},{"$f":"pks!AE167","v":"10% of Salary"},{"$f":"pks!AF167","v":"10% of Salary"},{"$f":"pks!AG167","v":"10% of Salary"},"10% of Salary",{"$f":"pks!AI167","v":"(Equal to 10% of Salary (Pay+D.A.) "},"(Equal to 10% of Salary (Pay+D.A.) ","(Equal to 10% of Salary (Pay+D.A.)   (Equal to 10% of Salary (Pay+D.A.) ",{"$f":"pks!AL167","v":"Employer cont. towards new pension scheme "},{"$f":"pks!AM167","v":"10% of Salary"},{"$f":"pks!AN167","v":"10% of Salary"},{"$f":"pks!AO167","v":"10% of Salary"},{"$f":"pks!AP167","v":"10% of Salary"},"10% of Salary","(Equal to 10% of Salary (Pay+D.A.) ",{"$f":"CONCATENATE(AS1232,\"  \",AT1232)","v":"10% of Salary  (Equal to 10% of Salary (Pay+D.A.) "},{"$f":"pks!AT167","v":"U/S 80 CCD(2)"},{"$f":"pks!AU167","v":"Employer cont. towards new pension scheme "},{"$f":"pks!AV167","v":"10% of Salary"},{"$f":"pks!AW167","v":"10% of Salary"},{"$f":"pks!AX167","v":"10% of Salary"},{"$f":"pks!AY167","v":"10% of Salary"},{"$f":"pks!AZ167","v":"10% of Salary"},{"$f":"pks!BA167","v":"(Equal to 10% of Salary (Pay+D.A.) "},{"$f":"pks!BB167","v":"10% of Salary  (Equal to 10% of Salary (Pay+D.A.) "}]
["U/S 80CCF","Investment  in long term infrasturture bonds ",{"$f":"pks!C168","v":"No limit"},{"$f":"pks!D168","v":"No limit"},{"$f":"pks!E168","v":"No limit"},{"$f":"pks!F168","v":"No limit"},"No limit",null,"No limit  ",{"$f":"pks!J168","v":"U/S 80CCF"},{"$f":"pks!K168","v":"Investment  in long term infrasturture bonds "},{"$f":"pks!L168","v":"No limit"},{"$f":"pks!M168","v":"No limit"},{"$f":"pks!N168","v":"No limit"},{"$f":"pks!O168","v":"No limit"},"No limit",null,null,null,"No limit  ",{"$f":"pks!S168","v":"U/S 80CCF"},{"$f":"pks!T168","v":"Investment  in long term infrasturture bonds "},{"$f":"pks!U168","v":"No limit"},{"$f":"pks!V168","v":"No limit"},{"$f":"pks!W168","v":"No limit"},{"$f":"pks!X168","v":"No limit"},"No limit",null,"No limit  ",{"$f":"pks!AB168","v":"U/S 80CCF"},{"$f":"pks!AC168","v":"Investment  in long term infrasturture bonds "},{"$f":"pks!AD168","v":"No limit"},{"$f":"pks!AE168","v":"No limit"},{"$f":"pks!AF168","v":"No limit"},{"$f":"pks!AG168","v":"No limit"},"No limit",{"$f":"pks!AI168","v":0},null,"0  ",{"$f":"pks!AL168","v":"Investment  in long term infrasturture bonds "},{"$f":"pks!AM168","v":"No limit"},{"$f":"pks!AN168","v":"No limit"},{"$f":"pks!AO168","v":"No limit"},{"$f":"pks!AP168","v":"No limit"},"No limit",null,"No limit  ",{"$f":"pks!AT168","v":"U/S 80CCF"},{"$f":"pks!AU168","v":"Investment  in long term infrasturture bonds "},{"$f":"pks!AV168","v":20000},{"$f":"pks!AW168","v":20000},{"$f":"pks!AX168","v":20000},{"$f":"pks!AY168","v":20000},{"$f":"pks!AZ168","v":20000},{"$f":"pks!BA168","v":0},{"$f":"pks!BB168","v":"20000  "}]
["U/S 80D-","Medical ins. premium for himself, spous and childrens",{"$f":"pks!C169","v":15000},{"$f":"pks!D169","v":15000},{"$f":"pks!E169","v":20000},{"$f":"pks!F169","v":20000},15000,"(Maxi. aggregate allowable limit)","15000  (Maxi. aggregate allowable limit)",{"$f":"pks!J169","v":"U/S 80D-"},{"$f":"pks!K169","v":"Medical ins. premium for himself, spous and childrens"},{"$f":"pks!L169","v":15000},{"$f":"pks!M169","v":15000},{"$f":"pks!N169","v":20000},{"$f":"pks!O169","v":20000},15000,"(Maxi. aggregate allowable limit)",null,null,"15000  (Maxi. aggregate allowable limit)",{"$f":"pks!S169","v":"U/S 80D-"},{"$f":"pks!T169","v":"Medical ins. premium for himself, spous and childrens"},{"$f":"pks!U169","v":25000},{"$f":"pks!V169","v":25000},{"$f":"pks!W169","v":30000},{"$f":"pks!X169","v":30000},25000,"(Maxi. aggregate allowable limit)","25000  (Maxi. aggregate allowable limit)",{"$f":"pks!AB169","v":"U/S 80D-"},{"$f":"pks!AC169","v":"Medical ins. premium for himself, spous and childrens"},{"$f":"pks!AD169","v":25000},{"$f":"pks!AE169","v":25000},{"$f":"pks!AF169","v":30000},{"$f":"pks!AG169","v":30000},25000,{"$f":"pks!AI169","v":"(Maxi. aggregate allowable limit)"},"(Maxi. aggregate allowable limit)","(Maxi. aggregate allowable limit)  (Maxi. aggregate allowable limit)",{"$f":"pks!AL169","v":"Medical ins. premium for himself, spous and childrens"},{"$f":"pks!AM169","v":25000},{"$f":"pks!AN169","v":25000},{"$f":"pks!AO169","v":50000},{"$f":"pks!AP169","v":50000},25000,"(Maxi. aggregate allowable limit)","25000  (Maxi. aggregate allowable limit)",{"$f":"pks!AT169","v":"U/S 80D-"},{"$f":"pks!AU169","v":"Medical ins. premium for himself, spous and childrens"},{"$f":"pks!AV169","v":25000},{"$f":"pks!AW169","v":25000},{"$f":"pks!AX169","v":50000},{"$f":"pks!AY169","v":50000},{"$f":"pks!AZ169","v":25000},{"$f":"pks!BA169","v":"(Maxi. aggregate allowable limit)"},{"$f":"pks!BB169","v":"25000  (Maxi. aggregate allowable limit)"}]
["U/S 80DD-","Medical treatment of dependent handicapped person",{"$f":"pks!C170","v":100000},{"$f":"pks!D170","v":100000},{"$f":"pks!E170","v":100000},{"$f":"pks!F170","v":100000},100000,"(Maxi.  allowable limit)","100000  (Maxi.  allowable limit)",{"$f":"pks!J170","v":"U/S 80DD-"},{"$f":"pks!K170","v":"Medical treatment of dependent handicapped person"},{"$f":"pks!L170","v":125000},{"$f":"pks!M170","v":125000},{"$f":"pks!N170","v":125000},{"$f":"pks!O170","v":125000},125000,"(Maxi.  allowable limit)",null,null,"125000  (Maxi.  allowable limit)",{"$f":"pks!S170","v":"U/S 80DD-"},{"$f":"pks!T170","v":"Medical treatment of dependent handicapped person"},{"$f":"pks!U170","v":125000},{"$f":"pks!V170","v":125000},{"$f":"pks!W170","v":125000},{"$f":"pks!X170","v":125000},125000,"(Maxi.  allowable limit)","125000  (Maxi.  allowable limit)",{"$f":"pks!AB170","v":"U/S 80DD-"},{"$f":"pks!AC170","v":"Medical treatment of dependent handicapped person"},{"$f":"pks!AD170","v":125000},{"$f":"pks!AE170","v":125000},{"$f":"pks!AF170","v":125000},{"$f":"pks!AG170","v":125000},125000,{"$f":"pks!AI170","v":"(Maxi.  allowable limit)"},"(Maxi.  allowable limit)","(Maxi.  allowable limit)  (Maxi.  allowable limit)",{"$f":"pks!AL170","v":"Medical treatment of dependent handicapped person"},{"$f":"pks!AM170","v":125000},{"$f":"pks!AN170","v":125000},{"$f":"pks!AO170","v":125000},{"$f":"pks!AP170","v":125000},125000,"(Maxi.  allowable limit)","125000  (Maxi.  allowable limit)",{"$f":"pks!AT170","v":"U/S 80DD-"},{"$f":"pks!AU170","v":"Medical treatment of dependent handicapped person"},{"$f":"pks!AV170","v":125000},{"$f":"pks!AW170","v":125000},{"$f":"pks!AX170","v":125000},{"$f":"pks!AY170","v":125000},{"$f":"pks!AZ170","v":125000},{"$f":"pks!BA170","v":"(Maxi.  allowable limit)"},{"$f":"pks!BB170","v":"125000  (Maxi.  allowable limit)"}]
["U/S 80DDB-","Spl ded to the guardion of a patient suff.from Cancer/Aids ",{"$f":"pks!C171","v":40000},{"$f":"pks!D171","v":40000},{"$f":"pks!E171","v":60000},{"$f":"pks!F171","v":60000},40000,"(Maximum aggregate allowable limit)","40000  (Maximum aggregate allowable limit)",{"$f":"pks!J171","v":"U/S 80DDB-"},{"$f":"pks!K171","v":"Spl ded to the guardion of a patient suff.from Cancer/Aids "},{"$f":"pks!L171","v":40000},{"$f":"pks!M171","v":40000},{"$f":"pks!N171","v":60000},{"$f":"pks!O171","v":80000},40000,"(Maximum aggregate allowable limit)",null,null,"40000  (Maximum aggregate allowable limit)",{"$f":"pks!S171","v":"U/S 80DDB-"},{"$f":"pks!T171","v":"Spl ded to the guardion of a patient suff.from Cancer/Aids "},{"$f":"pks!U171","v":40000},{"$f":"pks!V171","v":40000},{"$f":"pks!W171","v":60000},{"$f":"pks!X171","v":80000},40000,"(Maximum aggregate allowable limit)","40000  (Maximum aggregate allowable limit)",{"$f":"pks!AB171","v":"U/S 80DDB-"},{"$f":"pks!AC171","v":"Spl ded to the guardion of a patient suff.from Cancer/Aids "},{"$f":"pks!AD171","v":40000},{"$f":"pks!AE171","v":40000},{"$f":"pks!AF171","v":60000},{"$f":"pks!AG171","v":80000},40000,{"$f":"pks!AI171","v":"(Maximum aggregate allowable limit)"},"(Maximum aggregate allowable limit)","(Maximum aggregate allowable limit)  (Maximum aggregate allowable limit)",{"$f":"pks!AL171","v":"Spl ded to the guardion of a patient suff.from Cancer/Aids "},{"$f":"pks!AM171","v":40000},{"$f":"pks!AN171","v":40000},{"$f":"pks!AO171","v":100000},{"$f":"pks!AP171","v":100000},40000,"(Maximum aggregate allowable limit)","40000  (Maximum aggregate allowable limit)",{"$f":"pks!AT171","v":"U/S 80DDB-"},{"$f":"pks!AU171","v":"Spl ded to the guardion of a patient suff.from Cancer/Aids "},{"$f":"pks!AV171","v":40000},{"$f":"pks!AW171","v":40000},{"$f":"pks!AX171","v":100000},{"$f":"pks!AY171","v":100000},{"$f":"pks!AZ171","v":40000},{"$f":"pks!BA171","v":"(Maximum aggregate allowable limit)"},{"$f":"pks!BB171","v":"40000  (Maximum aggregate allowable limit)"}]
["U/S 80E-","Repayment of loan for higher education",{"$f":"pks!C172","v":"No limit"},{"$f":"pks!D172","v":"No limit"},{"$f":"pks!E172","v":"No limit"},{"$f":"pks!F172","v":"No limit"},"No limit","(higher education for self/ spouse/ his children.)","No limit  (higher education for self/ spouse/ his children.)",{"$f":"pks!J172","v":"U/S 80E-"},{"$f":"pks!K172","v":"Repayment of loan for higher education"},{"$f":"pks!L172","v":"No limit"},{"$f":"pks!M172","v":"No limit"},{"$f":"pks!N172","v":"No limit"},{"$f":"pks!O172","v":"No limit"},"No limit","(higher education for self/ spouse/ his children.)",null,null,"No limit  (higher education for self/ spouse/ his children.)",{"$f":"pks!S172","v":"U/S 80E-"},{"$f":"pks!T172","v":"Repayment of loan for higher education"},{"$f":"pks!U172","v":"No limit"},{"$f":"pks!V172","v":"No limit"},{"$f":"pks!W172","v":"No limit"},{"$f":"pks!X172","v":"No limit"},"No limit","(higher education for self/ spouse/ his children.)","No limit  (higher education for self/ spouse/ his children.)",{"$f":"pks!AB172","v":"U/S 80E-"},{"$f":"pks!AC172","v":"Repayment of loan for higher education"},{"$f":"pks!AD172","v":"No limit"},{"$f":"pks!AE172","v":"No limit"},{"$f":"pks!AF172","v":"No limit"},{"$f":"pks!AG172","v":"No limit"},"No limit",{"$f":"pks!AI172","v":"(higher education for self/ spouse/ his children.)"},"(higher education for self/ spouse/ his children.)","(higher education for self/ spouse/ his children.)  (higher education for self/ spouse/ his children.)",{"$f":"pks!AL172","v":"Repayment of loan for higher education"},{"$f":"pks!AM172","v":"No limit"},{"$f":"pks!AN172","v":"No limit"},{"$f":"pks!AO172","v":"No limit"},{"$f":"pks!AP172","v":"No limit"},"No limit","(higher education for self/ spouse/ his children.)","No limit  (higher education for self/ spouse/ his children.)",{"$f":"pks!AT172","v":"U/S 80E-"},{"$f":"pks!AU172","v":"Repayment of loan for higher education"},{"$f":"pks!AV172","v":"No limit"},{"$f":"pks!AW172","v":"No limit"},{"$f":"pks!AX172","v":"No limit"},{"$f":"pks!AY172","v":"No limit"},{"$f":"pks!AZ172","v":"No limit"},{"$f":"pks!BA172","v":"(higher education for self/ spouse/ his children.)"},{"$f":"pks!BB172","v":"No limit  (higher education for self/ spouse/ his children.)"}]
["U/S 80EE","Intrest paid on House Building Loan( excluding u/s 24B)",{"$f":"pks!C173","v":100000},{"$f":"pks!D173","v":100000},{"$f":"pks!E173","v":100000},{"$f":"pks!F173","v":100000},100000,"(loan not to exceed Rs 25 lakhs)","100000  (loan not to exceed Rs 25 lakhs)",{"$f":"pks!J173","v":"U/S 80EE"},{"$f":"pks!K173","v":"Intrest paid on House Building Loan( excluding u/s 24B)"},{"$f":"pks!L173","v":100000},{"$f":"pks!M173","v":100000},{"$f":"pks!N173","v":100000},{"$f":"pks!O173","v":100000},100000,"(loan not to exceed Rs 25 lakhs)",null,null,"100000  (loan not to exceed Rs 25 lakhs)",{"$f":"pks!S173","v":"U/S 80EE"},{"$f":"pks!T173","v":"Intrest paid on House Building Loan( excluding u/s 24B)"},{"$f":"pks!U173","v":50000},{"$f":"pks!V173","v":50000},{"$f":"pks!W173","v":50000},{"$f":"pks!X173","v":50000},50000,"(loan not to exceed Rs 35 lakhs)","50000  (loan not to exceed Rs 35 lakhs)",{"$f":"pks!AB173","v":"U/S 80EE"},{"$f":"pks!AC173","v":"Intrest paid on House Building Loan( excluding u/s 24B)"},{"$f":"pks!AD173","v":50000},{"$f":"pks!AE173","v":50000},{"$f":"pks!AF173","v":50000},{"$f":"pks!AG173","v":50000},50000,{"$f":"pks!AI173","v":"(loan not to exceed Rs 35 lakhs)"},"(loan not to exceed Rs 35 lakhs)","(loan not to exceed Rs 35 lakhs)  (loan not to exceed Rs 35 lakhs)",{"$f":"pks!AL173","v":"Intrest paid on House Building Loan( excluding u/s 24B)"},{"$f":"pks!AM173","v":50000},{"$f":"pks!AN173","v":50000},{"$f":"pks!AO173","v":50000},{"$f":"pks!AP173","v":50000},50000,"(loan not to exceed Rs 35 lakhs)","50000  (loan not to exceed Rs 35 lakhs)",{"$f":"pks!AT173","v":"U/S 80EE"},{"$f":"pks!AU173","v":"Intrest paid on House Building Loan( excluding u/s 24B)"},{"$f":"pks!AV173","v":50000},{"$f":"pks!AW173","v":50000},{"$f":"pks!AX173","v":50000},{"$f":"pks!AY173","v":50000},{"$f":"pks!AZ173","v":50000},{"$f":"pks!BA173","v":"(loan not to exceed Rs 35 lakhs)"},{"$f":"pks!BB173","v":"50000  (loan not to exceed Rs 35 lakhs)"}]
["U/S 80G- ","Donation to certain funds,  charitable institutions etc.",{"$f":"pks!C174","v":"100 /50 % or 10 percent of the Gross Total Income"},{"$f":"pks!D174","v":"100 /50 % or 10 percent of the Gross Total Income"},{"$f":"pks!E174","v":"100 /50 % or 10 percent of the Gross Total Income"},{"$f":"pks!F174","v":"100 /50 % or 10 percent of the Gross Total Income"},"100 /50 % or 10 percent of the Gross Total Income",null,"100 /50 % or 10 percent of the Gross Total Income  ",{"$f":"pks!J174","v":"U/S 80G- "},{"$f":"pks!K174","v":"Donation to certain funds,  charitable institutions etc."},{"$f":"pks!L174","v":"100 /50 % or 10 percent of the Gross Total Income"},{"$f":"pks!M174","v":"100 /50 % or 10 percent of the Gross Total Income"},{"$f":"pks!N174","v":"100 /50 % or 10 percent of the Gross Total Income"},{"$f":"pks!O174","v":"100 /50 % or 10 percent of the Gross Total Income"},"100 /50 % or 10 percent of the Gross Total Income",null,null,null,"100 /50 % or 10 percent of the Gross Total Income  ",{"$f":"pks!S174","v":"U/S 80G- "},{"$f":"pks!T174","v":"Donation to certain funds,  charitable institutions etc."},{"$f":"pks!U174","v":"100 /50 % or 10 percent of the Gross Total Income"},{"$f":"pks!V174","v":"100 /50 % or 10 percent of the Gross Total Income"},{"$f":"pks!W174","v":"100 /50 % or 10 percent of the Gross Total Income"},{"$f":"pks!X174","v":"100 /50 % or 10 percent of the Gross Total Income"},"100 /50 % or 10 percent of the Gross Total Income",null,"100 /50 % or 10 percent of the Gross Total Income  ",{"$f":"pks!AB174","v":"U/S 80G- "},{"$f":"pks!AC174","v":"Donation to certain funds,  charitable institutions etc."},{"$f":"pks!AD174","v":"100 /50 % or 10 percent of the Gross Total Income"},{"$f":"pks!AE174","v":"100 /50 % or 10 percent of the Gross Total Income"},{"$f":"pks!AF174","v":"100 /50 % or 10 percent of the Gross Total Income"},{"$f":"pks!AG174","v":"100 /50 % or 10 percent of the Gross Total Income"},"100 /50 % or 10 percent of the Gross Total Income",{"$f":"pks!AI174","v":0},null,"0  ",{"$f":"pks!AL174","v":"Donation to certain funds,  charitable institutions etc."},{"$f":"pks!AM174","v":"100 /50 % or 10 percent of the Gross Total Income"},{"$f":"pks!AN174","v":"100 /50 % or 10 percent of the Gross Total Income"},{"$f":"pks!AO174","v":"100 /50 % or 10 percent of the Gross Total Income"},{"$f":"pks!AP174","v":"100 /50 % or 10 percent of the Gross Total Income"},"100 /50 % or 10 percent of the Gross Total Income",null,"100 /50 % or 10 percent of the Gross Total Income  ",{"$f":"pks!AT174","v":"U/S 80G- "},{"$f":"pks!AU174","v":"Donation to certain funds,  charitable institutions etc."},{"$f":"pks!AV174","v":"100 /50 % or 10 percent of the Gross Total Income"},{"$f":"pks!AW174","v":"100 /50 % or 10 percent of the Gross Total Income"},{"$f":"pks!AX174","v":"100 /50 % or 10 percent of the Gross Total Income"},{"$f":"pks!AY174","v":"100 /50 % or 10 percent of the Gross Total Income"},{"$f":"pks!AZ174","v":"100 /50 % or 10 percent of the Gross Total Income"},{"$f":"pks!BA174","v":0},{"$f":"pks!BB174","v":"100 /50 % or 10 percent of the Gross Total Income  "}]
["80GG","Deduction in respect of rent paid ",{"$f":"pks!C175","v":24000},{"$f":"pks!D175","v":24000},{"$f":"pks!E175","v":24000},{"$f":"pks!F175","v":24000},24000,"(When HRA not received)","24000  (When HRA not received)",{"$f":"pks!J175","v":"80GG"},{"$f":"pks!K175","v":"Deduction in respect of rent paid "},{"$f":"pks!L175","v":24000},{"$f":"pks!M175","v":24000},{"$f":"pks!N175","v":24000},{"$f":"pks!O175","v":24000},24000,"(When HRA not received)",null,null,"24000  (When HRA not received)",{"$f":"pks!S175","v":"80GG"},{"$f":"pks!T175","v":"Deduction in respect of rent paid "},{"$f":"pks!U175","v":60000},{"$f":"pks!V175","v":60000},{"$f":"pks!W175","v":60000},{"$f":"pks!X175","v":60000},60000,"(When HRA not received)","60000  (When HRA not received)",{"$f":"pks!AB175","v":"80GG"},{"$f":"pks!AC175","v":"Deduction in respect of rent paid "},{"$f":"pks!AD175","v":60000},{"$f":"pks!AE175","v":60000},{"$f":"pks!AF175","v":60000},{"$f":"pks!AG175","v":60000},60000,{"$f":"pks!AI175","v":"(When HRA not received)"},"(When HRA not received)","(When HRA not received)  (When HRA not received)",{"$f":"pks!AL175","v":"Deduction in respect of rent paid "},{"$f":"pks!AM175","v":60000},{"$f":"pks!AN175","v":60000},{"$f":"pks!AO175","v":60000},{"$f":"pks!AP175","v":60000},60000,"(When HRA not received)","60000  (When HRA not received)",{"$f":"pks!AT175","v":"80GG"},{"$f":"pks!AU175","v":"Deduction in respect of rent paid "},{"$f":"pks!AV175","v":60000},{"$f":"pks!AW175","v":60000},{"$f":"pks!AX175","v":60000},{"$f":"pks!AY175","v":60000},{"$f":"pks!AZ175","v":60000},{"$f":"pks!BA175","v":"(When HRA not received)"},{"$f":"pks!BB175","v":"60000  (When HRA not received)"}]
["U/S 80CCG","New Rajiv Gandhi Saving Scheme ",{"$f":"pks!C176","v":25000},{"$f":"pks!D176","v":25000},{"$f":"pks!E176","v":25000},{"$f":"pks!F176","v":25000},25000,"(50% of Investment & GTI  does not exceed Rs. 12 lakhs)","25000  (50% of Investment & GTI  does not exceed Rs. 12 lakhs)",{"$f":"pks!J176","v":"U/S 80CCG"},{"$f":"pks!K176","v":"New Rajiv Gandhi Saving Scheme "},{"$f":"pks!L176","v":25000},{"$f":"pks!M176","v":25000},{"$f":"pks!N176","v":25000},{"$f":"pks!O176","v":50000},25000,"(50% of Investment & GTI  does not exceed Rs. 12 lakhs)",null,null,"25000  (50% of Investment & GTI  does not exceed Rs. 12 lakhs)",{"$f":"pks!S176","v":"U/S 80CCG"},{"$f":"pks!T176","v":"New Rajiv Gandhi Saving Scheme "},{"$f":"pks!U176","v":25000},{"$f":"pks!V176","v":25000},{"$f":"pks!W176","v":25000},{"$f":"pks!X176","v":25000},25000,"(50% of Investment & GTI  does not exceed Rs. 12 lakhs)","25000  (50% of Investment & GTI  does not exceed Rs. 12 lakhs)",{"$f":"pks!AB176","v":"U/S 80CCG"},{"$f":"pks!AC176","v":"New Rajiv Gandhi Saving Scheme "},{"$f":"pks!AD176","v":25000},{"$f":"pks!AE176","v":25000},{"$f":"pks!AF176","v":25000},{"$f":"pks!AG176","v":25000},25000,{"$f":"pks!AI176","v":"(50% of Investment & GTI  does not exceed Rs. 12 lakhs)"},"(50% of Investment & GTI  does not exceed Rs. 12 lakhs)","(50% of Investment & GTI  does not exceed Rs. 12 lakhs)  (50% of Investment & GTI  does not exceed Rs. 12 lakhs)",{"$f":"pks!AL176","v":"New Rajiv Gandhi Saving Scheme "},{"$f":"pks!AM176","v":25000},{"$f":"pks!AN176","v":25000},{"$f":"pks!AO176","v":25000},{"$f":"pks!AP176","v":25000},25000,"(50% of Investment & GTI  does not exceed Rs. 12 lakhs)","25000  (50% of Investment & GTI  does not exceed Rs. 12 lakhs)",{"$f":"pks!AT176","v":"U/S 80CCG"},{"$f":"pks!AU176","v":"New Rajiv Gandhi Saving Scheme "},{"$f":"pks!AV176","v":0},{"$f":"pks!AW176","v":0},{"$f":"pks!AX176","v":0},{"$f":"pks!AY176","v":0},{"$f":"pks!AZ176","v":0},{"$f":"pks!BA176","v":"(Not applicable from F.Y. 2017-18)"},{"$f":"pks!BB176","v":"0  (Not applicable from F.Y. 2017-18)"}]
["U/S 80TTA"," interest on deposits in savings account",{"$f":"pks!C177","v":10000},{"$f":"pks!D177","v":10000},{"$f":"pks!E177","v":10000},{"$f":"pks!F177","v":10000},10000,"(Maxi. Rs 10,000 or actual interest whichever is lower )","10000  (Maxi. Rs 10,000 or actual interest whichever is lower )",{"$f":"pks!J177","v":"U/S 80TTA"},{"$f":"pks!K177","v":" interest on deposits in savings account"},{"$f":"pks!L177","v":10000},{"$f":"pks!M177","v":10000},{"$f":"pks!N177","v":10000},{"$f":"pks!O177","v":10000},10000,"(Maxi. Rs 10,000 or actual interest whichever is lower )",null,null,"10000  (Maxi. Rs 10,000 or actual interest whichever is lower )",{"$f":"pks!S177","v":"U/S 80TTA"},{"$f":"pks!T177","v":" interest on deposits in savings account"},{"$f":"pks!U177","v":10000},{"$f":"pks!V177","v":10000},{"$f":"pks!W177","v":10000},{"$f":"pks!X177","v":10000},10000,"(Maxi. Rs 10,000 or actual interest whichever is lower )","10000  (Maxi. Rs 10,000 or actual interest whichever is lower )",{"$f":"pks!AB177","v":"U/S 80TTA"},{"$f":"pks!AC177","v":" interest on deposits in savings account"},{"$f":"pks!AD177","v":10000},{"$f":"pks!AE177","v":10000},{"$f":"pks!AF177","v":10000},{"$f":"pks!AG177","v":10000},10000,{"$f":"pks!AI177","v":"(Maxi. Rs 10,000 or actual interest whichever is lower )"},"(Maxi. Rs 10,000 or actual interest whichever is lower )","(Maxi. Rs 10,000 or actual interest whichever is lower )  (Maxi. Rs 10,000 or actual interest whichever is lower )",{"$f":"pks!AL177","v":" interest on deposits in savings account"},{"$f":"pks!AM177","v":10000},{"$f":"pks!AN177","v":10000},{"$f":"pks!AO177","v":10000},{"$f":"pks!AP177","v":10000},10000,"(Maxi. Rs 10,000 or actual interest whichever is lower )","10000  (Maxi. Rs 10,000 or actual interest whichever is lower )",{"$f":"pks!AT177","v":"U/S 80TTA"},{"$f":"pks!AU177","v":" interest on deposits in savings account"},{"$f":"pks!AV177","v":10000},{"$f":"pks!AW177","v":10000},{"$f":"pks!AX177","v":10000},{"$f":"pks!AY177","v":10000},{"$f":"pks!AZ177","v":10000},{"$f":"pks!BA177","v":"(Maxi. Rs 10,000 or actual interest whichever is lower )"},{"$f":"pks!BB177","v":"10000  (Maxi. Rs 10,000 or actual interest whichever is lower )"}]
["U/S80TTB","Interest income earned on Fixed Deposits & Recurring Deposits ",{"$f":"pks!C178","v":"N.A."},{"$f":"pks!D178","v":"N.A."},{"$f":"pks!E178","v":"N.A."},{"$f":"pks!F178","v":"N.A."},"N.A.",null,"N.A.  ",{"$f":"pks!J178","v":"U/S80TTB"},{"$f":"pks!K178","v":"Interest income earned on Fixed Deposits & Recurring Deposits "},{"$f":"pks!L178","v":"N.A."},{"$f":"pks!M178","v":"N.A."},{"$f":"pks!N178","v":"N.A."},{"$f":"pks!O178","v":"N.A."},"N.A.",null,null,null,"N.A.  ",{"$f":"pks!S178","v":"U/S80TTB"},{"$f":"pks!T178","v":"Interest income earned on Fixed Deposits & Recurring Deposits "},{"$f":"pks!U178","v":"N.A."},{"$f":"pks!V178","v":"N.A."},{"$f":"pks!W178","v":"N.A."},{"$f":"pks!X178","v":"N.A."},"N.A.",null,"N.A.  ",{"$f":"pks!AB178","v":"U/S80TTB"},{"$f":"pks!AC178","v":"Interest income earned on Fixed Deposits & Recurring Deposits "},{"$f":"pks!AD178","v":"N.A."},{"$f":"pks!AE178","v":"N.A."},{"$f":"pks!AF178","v":10000},{"$f":"pks!AG178","v":10000},"N.A.",{"$f":"pks!AI178","v":0},"(Intrrest on FD & Recurring Deposits i.e.Banks / Post office schemes)","0  (Intrrest on FD & Recurring Deposits i.e.Banks / Post office schemes)",{"$f":"pks!AL178","v":"Interest income earned on Fixed Deposits & Recurring Deposits "},{"$f":"pks!AM178","v":"N.A."},{"$f":"pks!AN178","v":"N.A."},{"$f":"pks!AO178","v":50000},{"$f":"pks!AP178","v":50000},"N.A.","(Intrrest on FD & Recurring Deposits i.e.Banks / Post office schemes)","N.A.  (Intrrest on FD & Recurring Deposits i.e.Banks / Post office schemes)",{"$f":"pks!AT178","v":"U/S80TTB"},{"$f":"pks!AU178","v":"Interest income earned on Fixed Deposits & Recurring Deposits "},{"$f":"pks!AV178","v":"N.A."},{"$f":"pks!AW178","v":"N.A."},{"$f":"pks!AX178","v":50000},{"$f":"pks!AY178","v":50000},{"$f":"pks!AZ178","v":"N.A."},{"$f":"pks!BA178","v":"(Intrrest on FD & Recurring Deposits i.e.Banks / Post office schemes)"},{"$f":"pks!BB178","v":"N.A.  (Intrrest on FD & Recurring Deposits i.e.Banks / Post office schemes)"}]
["U/S 80U- "," physical disability (including blindness) or mental retardation. ",{"$f":"pks!C179","v":100000},{"$f":"pks!D179","v":100000},{"$f":"pks!E179","v":100000},{"$f":"pks!F179","v":100000},100000,"(Maxi.  allowable limit)","100000  (Maxi.  allowable limit)",{"$f":"pks!J179","v":"U/S 80U- "},{"$f":"pks!K179","v":" physical disability (including blindness) or mental retardation. "},{"$f":"pks!L179","v":125000},{"$f":"pks!M179","v":125000},{"$f":"pks!N179","v":125000},{"$f":"pks!O179","v":125000},125000,"(Maxi.  allowable limit)",null,null,"125000  (Maxi.  allowable limit)",{"$f":"pks!S179","v":"U/S 80U- "},{"$f":"pks!T179","v":" physical disability (including blindness) or mental retardation. "},{"$f":"pks!U179","v":125000},{"$f":"pks!V179","v":125000},{"$f":"pks!W179","v":125000},{"$f":"pks!X179","v":125000},125000,"(Maxi.  allowable limit)","125000  (Maxi.  allowable limit)",{"$f":"pks!AB179","v":"U/S 80U- "},{"$f":"pks!AC179","v":" physical disability (including blindness) or mental retardation. "},{"$f":"pks!AD179","v":125000},{"$f":"pks!AE179","v":125000},{"$f":"pks!AF179","v":125000},{"$f":"pks!AG179","v":125000},125000,{"$f":"pks!AI179","v":"(Maxi.  allowable limit)"},"(Maxi.  allowable limit)","(Maxi.  allowable limit)  (Maxi.  allowable limit)",{"$f":"pks!AL179","v":" physical disability (including blindness) or mental retardation. "},{"$f":"pks!AM179","v":125000},{"$f":"pks!AN179","v":125000},{"$f":"pks!AO179","v":125000},{"$f":"pks!AP179","v":125000},125000,"(Maxi.  allowable limit)","125000  (Maxi.  allowable limit)",{"$f":"pks!AT179","v":"U/S 80U- "},{"$f":"pks!AU179","v":" physical disability (including blindness) or mental retardation. "},{"$f":"pks!AV179","v":125000},{"$f":"pks!AW179","v":125000},{"$f":"pks!AX179","v":125000},{"$f":"pks!AY179","v":125000},{"$f":"pks!AZ179","v":125000},{"$f":"pks!BA179","v":"(Maxi.  allowable limit)"},{"$f":"pks!BB179","v":"125000  (Maxi.  allowable limit)"}]
["U/S 80EEA","Deduction in respect of interest on loan taken for certain house property","N.A.","N.A.","N.A.","N.A.","N.A.","(Not applicable)","N.A.  (Not applicable)","U/S 80EEA","Deduction in respect of interest on loan taken for certain house property","N.A.","N.A.","N.A.","N.A.","N.A.","(Not applicable)",null,null,"N.A.  (Not applicable)","U/S 80EEA","Deduction in respect of interest on loan taken for certain house property","N.A.","N.A.","N.A.","N.A.","N.A.","(Not applicable)","N.A.  (Not applicable)","U/S 80EEA","Deduction in respect of interest on loan taken for certain house property","N.A.","N.A.","N.A.","N.A.","N.A.","(Not applicable)",{"$f":"CONCATENATE(AJ1245,\"  \",AK1245)","v":"N.A.  (Not applicable)"},null,"Deduction in respect of interest on loan taken for certain house property","N.A.","N.A.","N.A.","N.A.","N.A.","(Not applicable)","N.A.  (Not applicable)","U/S 80EEA","Deduction in respect of interest on loan taken for certain house property",150000,150000,150000,150000,{"$f":"pks!AZ180","v":150000},{"$f":"pks!BA180","v":"Maxi.  allowable limit, Applicable from f.y. 2019-20,)"},{"$f":"pks!BB180","v":"150000  Maxi.  allowable limit, Applicable from f.y. 2019-20,)"}]
["U/S 80EEB","Deduction in respect of purchase of electric vehicle","N.A.","N.A.","N.A.","N.A.","N.A.","(Not applicable)","N.A.  (Not applicable)","U/S 80EEB","Deduction in respect of purchase of electric vehicle","N.A.","N.A.","N.A.","N.A.","N.A.","(Not applicable)",null,null,"N.A.  (Not applicable)","U/S 80EEB","Deduction in respect of purchase of electric vehicle","N.A.","N.A.","N.A.","N.A.","N.A.","(Not applicable)","N.A.  (Not applicable)","U/S 80EEB","Deduction in respect of purchase of electric vehicle","N.A.","N.A.","N.A.","N.A.","N.A.","(Not applicable)",{"$f":"CONCATENATE(AJ1246,\"  \",AK1246)","v":"N.A.  (Not applicable)"},null,"Deduction in respect of purchase of electric vehicle","N.A.","N.A.","N.A.","N.A.","N.A.","(Not applicable)","N.A.  (Not applicable)","U/S 80EEB","Deduction in respect of purchase of electric vehicle",150000,150000,150000,150000,{"$f":"pks!AZ181","v":150000},{"$f":"pks!BA181","v":"Maxi.  allowable limit, Applicable from f.y. 2019-20,)"},{"$f":"pks!BB181","v":"150000  Maxi.  allowable limit, Applicable from f.y. 2019-20,)"}]
[]
["Section","Name of section",{"$f":"pks!C183","v":"MALE"},{"$f":"pks!D183","v":"FEMALE"},{"$f":"pks!E183","v":"SENIOR CITIZEN"},{"$f":"pks!F183","v":"VERY SENIOR CITIZEN"},{"$f":"IF($C$1225=$C$1226,C1248,IF($C$1225=$D$1226,D1248,IF($C$1225=$E$1226,E1248,F1248)))","v":"MALE"},null,{"$f":"CONCATENATE(G1248,\"  \",H1248)","v":"MALE  "},{"$f":"pks!J183","v":"Section"},{"$f":"pks!K183","v":"Name of section"},{"$f":"pks!L183","v":"MALE"},{"$f":"pks!M183","v":"FEMALE"},{"$f":"pks!N183","v":"SENIOR CITIZEN"},{"$f":"pks!O183","v":"VERY SENIOR CITIZEN"},{"$f":"IF($C$1225=$C$1226,L1248,IF($C$1225=$D$1226,M1248,IF($C$1225=$E$1226,N1248,O1248)))","v":"MALE"},null,null,null,{"$f":"CONCATENATE(P1248,\"  \",Q1248)","v":"MALE  "},{"$f":"pks!S183","v":"Section"},{"$f":"pks!T183","v":"Name of section"},{"$f":"pks!U183","v":"MALE"},{"$f":"pks!V183","v":"FEMALE"},{"$f":"pks!W183","v":"SENIOR CITIZEN"},{"$f":"pks!X183","v":"VERY SENIOR CITIZEN"},{"$f":"IF($C$1225=$C$1226,W1248,IF($C$1225=$D$1226,X1248,IF($C$1225=$E$1226,Y1248,Z1248)))","v":"MALE"},null,{"$f":"CONCATENATE(AA1248,\"  \",AB1248)","v":"MALE  "},{"$f":"pks!AB183","v":"Section"},{"$f":"pks!AC183","v":"Name of section"},{"$f":"pks!AD183","v":"MALE"},{"$f":"pks!AE183","v":"FEMALE"},{"$f":"pks!AF183","v":"SENIOR CITIZEN"},{"$f":"pks!AG183","v":"VERY SENIOR CITIZEN"},{"$f":"IF($C$1225=$C$1226,AF1248,IF($C$1225=$D$1226,AG1248,IF($C$1225=$E$1226,AH1248,AI1248)))","v":"MALE"},{"$f":"pks!AI183","v":0},null,{"$f":"CONCATENATE(AK1248,\"  \",AL1248)","v":"0  "},{"$f":"pks!AL183","v":"Name of section"},{"$f":"pks!AM183","v":"MALE"},{"$f":"pks!AN183","v":"FEMALE"},{"$f":"pks!AO183","v":"SENIOR CITIZEN"},{"$f":"pks!AP183","v":"VERY SENIOR CITIZEN"},{"$f":"IF($C$1225=$C$1226,AO1248,IF($C$1225=$D$1226,AP1248,IF($C$1225=$E$1226,AQ1248,AR1248)))","v":"MALE"},null,"MALE  ",{"$f":"pks!AT183","v":"Section"},{"$f":"pks!AU183","v":"Name of section"},{"$f":"pks!AV183","v":"MALE"},{"$f":"pks!AW183","v":"FEMALE"},{"$f":"pks!AX183","v":"SENIOR CITIZEN"},{"$f":"pks!AY183","v":"VERY SENIOR CITIZEN"},{"$f":"pks!AZ183","v":"Max Limit"},{"$f":"pks!BA183","v":0},{"$f":"pks!BB183","v":"Max Limit  "}]
[]
[null,null,null,"2019-20",{"$f":"IF(Statement!F2=\"2020-21\",D1250,E2)","v":"2021-22"},null,null,null,"Upto Rs. 150000  (Equal to 10% of Salary  but not exceed Rs. 150000)"]
["Section","Name of section",null,null,null,"2014-15","2015-16","2016-17","2017-18","2018-19","2019-20","FINAL","Limit A","Limit B"]
["U/S 80 C ","Invesment in specified investment plans",null,null,null,{"$f":"I1227","v":"Upto Rs. 150000  (Maxi. Limit Rs. 150000 (from F.Y. 14-15))"},{"$f":"T1227","v":"Upto Rs. 150000  (Maxi. Limit Rs. 150000 (from F.Y. 15--16))"},{"$f":"AC1227","v":"Upto Rs. 150000  (Maxi. Limit Rs. 150000 (from F.Y. 15--16))"},{"$f":"AL1227","v":"(Maxi. Limit Rs. 150000 (from F.Y. 15--16))"},{"$f":"AU1227","v":"Upto Rs. 150000  (Maxi. Limit Rs. 150000 (from F.Y. 15--16))"},{"$f":"BD1227","v":"Upto Rs. 150000  (Maxi. Limit Rs. 150000 (from F.Y. 15--16))"},{"$f":"IF($E$1250=$K$1251,K1252,IF($E$1250=$F$1251,F1252,IF($E$1250=$G$1251,G1252,IF($E$1250=$H$1251,H1252,IF($E$1250=$I$1251,I1252,J1252)))))","v":"Upto Rs. 150000  (Maxi. Limit Rs. 150000 (from F.Y. 15--16))"}]
["U/S 80CCC","Payment of premium for annuity plan of LIC or any other  ",null,null,null,"Upto Rs. 100000  (such amount shall not be allowed under section 80C.)","Upto Rs. 150000  (such amount shall not be allowed under section 80C.)","Upto Rs. 150000  (such amount shall not be allowed under section 80C.)","(such amount shall not be allowed under section 80C.)",{"$f":"AU1228","v":"Upto Rs. 150000  (such amount shall not be allowed under section 80C.)"},{"$f":"BD1228","v":"Upto Rs. 150000  (such amount shall not be allowed under section 80C.)"},"Upto Rs. 150000  (such amount shall not be allowed under section 80C.)"]
["U/S 80 CCD(1)","Employee cont. towards new pension scheme",null,null,null,"Upto Rs. 100000  (Equal to 10% of Salary  but not exceed Rs. 100000)","Upto Rs. 150000  (Equal to 10% of Salary  but not exceed Rs. 150000)","Upto Rs. 150000  (Equal to 10% of Salary  but not exceed Rs. 150000)","(Equal to 20% of Salary  but not exceed Rs. 150000)","Upto Rs. 150000  (Equal to 20% of Salary  but not exceed Rs. 150000)","Upto Rs. 150000  (Equal to 20% of Salary  but not exceed Rs. 150000)","Upto Rs. 150000  (Equal to 20% of Salary  but not exceed Rs. 150000)",{"$f":"IF(E1250=\"2014-15\",100000,150000)","v":150000},{"$f":"M1254*1","v":150000}]
["U/S 80CCE-TOTAL OF[(i)+(ii)+(iii)](Subject to limit RS 100000)",null,null,null,null,"Note-  (the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)","Note-  (the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)","Note-  (the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)","(the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)","Note-  (the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)",0,"Note-  (the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)"]
["U/S 80 CCD(1B)","Additional contribution towards NPS",null,null,null,"N.A.  N.A.","Upto Rs. 50000  ","Upto Rs. 50000  ","(Cont. in Atal Pension Yojana is also eligible)","Upto Rs. 50000  (Cont. in Atal Pension Yojana is also eligible)","Upto Rs. 50000  (Cont. in Atal Pension Yojana is also eligible)","Upto Rs. 50000  (Cont. in Atal Pension Yojana is also eligible)"]
["U/S 80 CCD(2)","Employer cont. towards new pension scheme ",null,null,null,"10% of Salary  (Equal to 10% of Salary (Pay+D.A.)","10% of Salary  (Equal to 10% of Salary (Pay+D.A.) ","10% of Salary  (Equal to 10% of Salary (Pay+D.A.) ","(Equal to 10% of Salary (Pay+D.A.) ","10% of Salary  (Equal to 10% of Salary (Pay+D.A.) ","10% of Salary  (Equal to 10% of Salary (Pay+D.A.) ","10% of Salary  (Equal to 10% of Salary (Pay+D.A.) "]
["U/S 80CCF","Investment  in long term infrasturture bonds ",null,null,null,"No limit  ","No limit  ","No limit  ",0,"No limit  ","20000  ","No limit  "]
["U/S 80D-","Medical ins. premium for himself, spous and childrens",null,null,null,"15000  (Maxi. aggregate allowable limit)","15000  (Maxi. aggregate allowable limit)","25000  (Maxi. aggregate allowable limit)","(Maxi. aggregate allowable limit)","25000  (Maxi. aggregate allowable limit)","25000  (Maxi. aggregate allowable limit)","25000  (Maxi. aggregate allowable limit)",{"$f":"LEFT(L1259,5)","v":"25000"},{"$f":"M1259*1","v":25000}]
["U/S 80DD-","Medical treatment of dependent handicapped person",null,null,null,"100000  (Maxi.  allowable limit)","125000  (Maxi.  allowable limit)","125000  (Maxi.  allowable limit)","(Maxi.  allowable limit)","125000  (Maxi.  allowable limit)","125000  (Maxi.  allowable limit)","125000  (Maxi.  allowable limit)"]
["U/S 80DDB-","Spl ded to the guardion of a patient suff.from Cancer/Aids ",null,null,null,"40000  (Maximum aggregate allowable limit)","40000  (Maximum aggregate allowable limit)","40000  (Maximum aggregate allowable limit)","(Maximum aggregate allowable limit)","40000  (Maximum aggregate allowable limit)","40000  (Maximum aggregate allowable limit)","40000  (Maximum aggregate allowable limit)",{"$f":"LEFT(L1261,6)","v":"40000 "},{"$f":"IFERROR(M1261*1,0)","v":40000}]
["U/S 80E-","Repayment of loan for higher education",null,null,null,"No limit  (higher education for self/ spouse/ his children.)","No limit  (higher education for self/ spouse/ his children.)","No limit  (higher education for self/ spouse/ his children.)","(higher education for self/ spouse/ his children.)","No limit  (higher education for self/ spouse/ his children.)","No limit  (higher education for self/ spouse/ his children.)","No limit  (higher education for self/ spouse/ his children.)"]
["U/S 80EE","Intrest paid on House Building Loan( excluding u/s 24B)",null,null,null,"100000  (loan not to exceed Rs 25 lakhs)","100000  (loan not to exceed Rs 25 lakhs)","50000  (loan not to exceed Rs 35 lakhs)","(loan not to exceed Rs 35 lakhs)","50000  (loan not to exceed Rs 35 lakhs)","50000  (loan not to exceed Rs 35 lakhs)","50000  (loan not to exceed Rs 35 lakhs)",{"$f":"LEFT(L1263,5)","v":"50000"},{"$f":"IFERROR(M1263*1,0)","v":50000}]
["U/S 80G- ","Donation to certain funds,  charitable institutions etc.",null,null,null,"100 /50 % or 10 percent of the Gross Total Income  ","100 /50 % or 10 percent of the Gross Total Income  ","100 /50 % or 10 percent of the Gross Total Income  ",0,"100 /50 % or 10 percent of the Gross Total Income  ","100 /50 % or 10 percent of the Gross Total Income  ","100 /50 % or 10 percent of the Gross Total Income  "]
["80GG","Deduction in respect of rent paid ",null,null,null,"24000  (When HRA not received)","24000  (When HRA not received)","60000  (When HRA not received)","(When HRA not received)","60000  (When HRA not received)","60000  (When HRA not received)","60000  (When HRA not received)",{"$f":"LEFT(L1265,5)","v":"60000"},{"$f":"IFERROR(M1265*1,0)","v":60000}]
["U/S 80CCG","New Rajiv Gandhi Saving Scheme ",null,null,null,"25000  (50% of Investment & GTI  does not exceed Rs. 12 lakhs)","25000  (50% of Investment & GTI  does not exceed Rs. 12 lakhs)","25000  (50% of Investment & GTI  does not exceed Rs. 12 lakhs)","(50% of Investment & GTI  does not exceed Rs. 12 lakhs)","25000  (50% of Investment & GTI  does not exceed Rs. 12 lakhs)","0  (Not applicable from F.Y. 2017-18)","25000  (50% of Investment & GTI  does not exceed Rs. 12 lakhs)"]
["U/S 80TTA"," interest on deposits in savings account",null,null,null,"10000  (Maxi. Rs 10,000 or actual interest whichever is lower )","10000  (Maxi. Rs 10,000 or actual interest whichever is lower )","10000  (Maxi. Rs 10,000 or actual interest whichever is lower )","(Maxi. Rs 10,000 or actual interest whichever is lower )","10000  (Maxi. Rs 10,000 or actual interest whichever is lower )","10000  (Maxi. Rs 10,000 or actual interest whichever is lower )","10000  (Maxi. Rs 10,000 or actual interest whichever is lower )"]
["U/S 80TTB","Interest income earned on Fixed Deposits & Recurring Deposits ",null,null,null,"N.A.  ","N.A.  ","N.A.  ","(Intrrest on FD & Recurring Deposits i.e.Banks / Post office schemes)","N.A.  (Intrrest on FD & Recurring Deposits i.e.Banks / Post office schemes)","N.A.  (Intrrest on FD & Recurring Deposits i.e.Banks / Post office schemes)","N.A.  (Intrrest on FD & Recurring Deposits i.e.Banks / Post office schemes)",{"$f":"LEFT(L1268,6)","v":"N.A.  "},{"$f":"IFERROR(M1268*1,0)","v":0}]
["U/S 80U- "," physical disability (including blindness) or mental retardation. ",null,null,null,"100000  (Maxi.  allowable limit)","125000  (Maxi.  allowable limit)","125000  (Maxi.  allowable limit)","(Maxi.  allowable limit)",{"$f":"AU1244","v":"125000  (Maxi.  allowable limit)"},"125000  (Maxi.  allowable limit)","125000  (Maxi.  allowable limit)"]
["U/S 80EEA","Deduction in respect of interest on loan taken for certain house property",null,null,null,"N.A.  (Not applicable)","N.A.  (Not applicable)","N.A.  (Not applicable)","N.A.  (Not applicable)",{"$f":"AU1245","v":"N.A.  (Not applicable)"},"150000  Maxi.  allowable limit, Applicable from f.y. 2019-20,)","N.A.  (Not applicable)",{"$f":"LEFT(L1270,6)","v":"N.A.  "},{"$f":"IFERROR(M1270*1,0)","v":0}]
["U/S 80EEB","Deduction in respect of purchase of electric vehicle",null,null,null,"N.A.  (Not applicable)","N.A.  (Not applicable)","N.A.  (Not applicable)","N.A.  (Not applicable)",{"$f":"AU1246","v":"N.A.  (Not applicable)"},"150000  Maxi.  allowable limit, Applicable from f.y. 2019-20,)","N.A.  (Not applicable)",{"$f":"LEFT(L1271,6)","v":"N.A.  "},{"$f":"IFERROR(M1271*1,0)","v":0}]
[]
[null,null,null,null,null,{"$f":"I1248","v":"MALE  "},{"$f":"T1248","v":"MALE  "},{"$f":"AC1248","v":"MALE  "},{"$f":"AL1248","v":0},{"$f":"AU1248","v":"MALE  "},null,{"$f":"IF($E$1250=$F$1251,F1273,IF($E$1250=$G$1251,G1273,IF($E$1250=$H$1251,H1273,IF($E$1250=$I$1251,I1273,J1273))))","v":"MALE  "}]
[]
[]
[]
["2014-15",null,null,"2015-16",null,null,"2016-17",null,null,"Text message"]
["80DD",null,{"$f":"C1281","v":0},"80DD",null,{"$f":"F1281","v":0},"80DD",null,{"$f":"I1281","v":0}]
["Disability",50000,"Incurred amt","Disability",75000,"Incurred amt","Disability",75000,"Incurred amt"]
["Severe disability",100000,{"$f":"Statement!G55","v":0},"Severe disability",125000,{"$f":"C1280","v":0},"Severe disability",125000,{"$f":"C1280","v":0}]
[{"$f":"Statement!$I$55","v":""},{"$f":"IF(A1281=A1279,B1279,B1280)","v":100000},{"$f":"MIN(B1281,C1280)","v":0},{"$f":"A1281","v":""},{"$f":"IF(D1281=D1279,E1279,E1280)","v":125000},{"$f":"MIN(E1281,F1280)","v":0},{"$f":"D1281","v":""},{"$f":"IF(G1281=G1279,H1279,H1280)","v":125000},{"$f":"MIN(H1281,I1280)","v":0},{"$f":"CONCATENATE(\"Maxi. allow limit in case of\",\"  \",G1281,\"  \",\"Rs.\",\"  \",H1281,\" \")","v":"Maxi. allow limit in case of    Rs.  125000 "}]
["80U",null,{"$f":"C1285","v":0},"80U",null,{"$f":"F1285","v":0},"80U",null,{"$f":"I1285","v":0}]
["Disability",50000,"Incurred amt","Disability",75000,"Incurred amt","Disability",75000,"Incurred amt"]
["Severe disability",100000,{"$f":"Statement!G65","v":0},"Severe disability",125000,{"$f":"C1284","v":0},"Severe disability",125000,{"$f":"F1284","v":0}]
[{"$f":"Statement!I65","v":""},{"$f":"IF(A1285=A1283,B1283,B1284)","v":100000},{"$f":"MIN(B1285,C1284)","v":0},{"$f":"A1285","v":""},{"$f":"IF(D1285=D1283,E1283,E1284)","v":125000},{"$f":"MIN(E1285,F1284)","v":0},{"$f":"D1285","v":""},{"$f":"IF(G1285=G1283,H1283,H1284)","v":125000},{"$f":"MIN(H1285,I1284)","v":0},{"$f":"CONCATENATE(\"Maxi. allow limit in case of\",\"  \",G1285,\"  \",\"Rs.\",\"  \",H1285,\" \")","v":"Maxi. allow limit in case of    Rs.  125000 "}]
["80G",null,{"$f":"C1290","v":0},"80G",null,{"$f":"F1290","v":0},"80G",null,{"$f":"I1290","v":0}]
[0.5,{"$f":"Statement!G59","v":0},{"$f":"ROUND(B1287*A1287,0)","v":0},0.5,{"$f":"B1287","v":0},{"$f":"ROUND(E1287*D1287,0)","v":0},0.5,{"$f":"E1287","v":0},{"$f":"ROUND(H1287*G1287,0)","v":0}]
[1,{"$f":"B1287","v":0},{"$f":"ROUND(B1288*A1288,0)","v":0},1,{"$f":"E1287","v":0},{"$f":"ROUND(E1288*D1288,0)","v":0},1,{"$f":"H1287","v":0},{"$f":"ROUND(H1288*G1288,0)","v":0}]
[{"$f":"'Tax Calculation'!$H$78","v":1},{"$f":"IF(A1289=A1287,B1287,B1288)","v":0},{"$f":"IF(A1289=A1287,C1287,C1288)","v":0},{"$f":"'Tax Calculation'!$H$78","v":1},{"$f":"IF(D1289=D1287,E1287,E1288)","v":0},{"$f":"IF(D1289=D1287,F1287,F1288)","v":0},{"$f":"'Tax Calculation'!$H$78","v":1},{"$f":"IF(G1289=G1287,H1287,H1288)","v":0},{"$f":"IF(G1289=G1287,I1287,I1288)","v":0},null,null,null,null,null,null,"2018-19","2017-18"]
["GTI",{"$f":"ROUND('Tax Calculation'!$J$59*0.1,0)","v":1005050},{"$f":"MIN(C1289,B1290)","v":0},"GTI",{"$f":"ROUND('Tax Calculation'!$J$59*0.1,0)","v":1005050},{"$f":"MIN(F1289,E1290)","v":0},"GTI",{"$f":"ROUND('Tax Calculation'!$J$59*0.1,0)","v":1005050},{"$f":"MIN(I1289,H1290)","v":0},null,"A","Self/spouse & dependent childern-Less than sixty Years",null,null,null,25000,25000]
["80CCG",null,{"$f":"C1294","v":0},"80CCG",null,{"$f":"F1294","v":0},"80CCG",null,{"$f":"I1294","v":0},null,"B","Self/spouse & dependent childern-Above sixty years",null,null,null,50000,30000]
["GTI",{"$f":"Statement!H36","v":10000500},{"$f":"IF(B1292>1200000,0,C1293)","v":0},"GTI",{"$f":"B1292","v":10000500},{"$f":"IF(E1292>1200000,0,F1293)","v":0},"GTI",{"$f":"B1292","v":10000500},{"$f":"IF(H1292>1200000,0,I1293)","v":0},null,"C","Parents (dependent or not)-Less than sixty Years",null,null,null,25000,30000]
["INVEST.",{"$f":"Statement!G62","v":0},{"$f":"IF(B1293>50000,ROUND(50000*0.5,0),ROUND(B1293*0.5,0))","v":0},"INVEST.",{"$f":"B1293","v":0},{"$f":"IF(E1293>50000,ROUND(50000*0.5,0),ROUND(E1293*0.5,0))","v":0},"INVEST.",{"$f":"B1293","v":0},{"$f":"IF(H1293>50000,ROUND(50000*0.5,0),ROUND(H1293*0.5,0))","v":0},null,"D","Parents (dependent or not)-Above sixty years",null,null,null,50000,50000]
["ALLOWABLE LIMIT",null,{"$f":"MIN(C1292:C1293)","v":0},"ALLOWABLE LIMIT",null,{"$f":"MIN(F1292:F1293)","v":0},"ALLOWABLE LIMIT",null,{"$f":"MIN(I1292:I1293)","v":0},null,null,null,null,null,null,"Paid Prem.","Limit-2018-19",null,null,"Limit-2017-18"]
[null,{"$f":"E1250","v":"2021-22"},"2014-15","2015-16","2016-17","FINAL",null,null,null,null,{"$f":"INDEX($K$1290:$K$1293,MATCH(L1295,$L$1290:$O$1293,0))","v":{"$error":"#N/A"}},{"$f":"L1290","v":"Self/spouse & dependent childern-Less than sixty Years"},null,null,null,{"$f":"'Tax Calculation'!E1055","v":0},{"$f":"IF(P1295>0,INDEX($P$213:$P$216,MATCH(K1295,$K$213:$K$216,0)),0)","v":0},null,null,{"$f":"IF(P1295>0,INDEX($Q$213:$Q$216,MATCH(K1295,$K$213:$K$216,0)),0)","v":0}]
["80DD",null,{"$f":"C1278","v":0},{"$f":"F1278","v":0},{"$f":"D1296","v":0},{"$f":"IF($B$1295=$C$1295,C1296,IF($B$1295=$D$1295,D1296,E1296))","v":0},null,null,null,null,{"$f":"INDEX($K$213:$K$216,MATCH(L1296,$L$213:$L$216,0))","v":{"$error":"#N/A"}},{"$f":"L1291","v":"Self/spouse & dependent childern-Above sixty years"},null,null,null,{"$f":"'Tax Calculation'!G1055","v":0},{"$f":"IF(P1296>0,INDEX($P$213:$P$216,MATCH(K1296,$K$213:$K$216,0)),0)","v":0},null,null,{"$f":"IF(P1296>0,INDEX($Q$213:$Q$216,MATCH(K1296,$K$213:$K$216,0)),0)","v":0}]
["80U",null,{"$f":"C1282","v":0},{"$f":"F1282","v":0},{"$f":"D1297","v":0},{"$f":"IF($B$1295=$C$1295,C1297,IF($B$1295=$D$1295,D1297,E1297))","v":0},null,null,null,null,null,null,null,null,null,{"$f":"SUM(P1295:P1296)","v":0},{"$f":"SUM(Q1295:Q1296)","v":0},null,null,{"$f":"SUM(T1295:T1296)","v":0}]
["80G",null,{"$f":"C1286","v":0},{"$f":"F1286","v":0},{"$f":"D1298","v":0},{"$f":"IF($B$1295=$C$1295,C1298,IF($B$1295=$D$1295,D1298,E1298))","v":0},null,null,null,null,"Final result","Selected F.Y.",{"$f":"'Tax Calculation'!C989","v":0},{"$f":"CONCATENATE(\"Total deduction allowed Rs.\",\"  \",M1299,,\"  \",\"for F.Y. \",\"  \",M1298)","v":"Total deduction allowed Rs.  0  for F.Y.   0"}]
["80CCG",null,{"$f":"C1291","v":0},{"$f":"F1291","v":0},{"$f":"D1299","v":0},{"$f":"IF($B$1295=$C$1295,C1299,IF($B$1295=$D$1295,D1299,E1299))","v":0},{"$f":"IF(E2=\"2019-20\",0,F1299)","v":0},null,null,null,null,"Maxi Limit",{"$f":"IF($M$221=$P$212,$Q$220,$T$220)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"New option u/s 115BAC"]
[null,null,null,null,null,null,null,null,null,null,"TREATMENT OF SECTION 80TTB",null,null,null,"2017-18","2018-19","2019-20",null,null,null,"2017-18","2018-19","2019-20"]
[null,null,null,null,null,null,null,null,null,null,"SELECTED F.Y.",null,{"$f":"Statement!F2","v":"2021-22"},null,10000,50000,50000,null,null,null,10000,50000,50000]
[null,null,null,null,null,null,null,null,null,null,"TAX CATEGORY",null,{"$f":"Statement!C5","v":"MALE"},null,{"$f":"Statement!G64","v":0},{"$f":"O1303","v":0},{"$f":"P1303","v":0},null,null,null,{"$f":"INDEX('Employee Data'!$BU$6:$BU$556,MATCH(Statement!$H$2,'Employee Data'!$D$6:$D$556,0))","v":0},{"$f":"U1303","v":0},{"$f":"V1303","v":0}]
["Not Allowed (i.e. allowed from F.Y. 2018-19)",null,null,null,null,null,null,null,null,null,"FINAL RESULT",null,{"$f":"IF(M1303=\"SENIOR CITIZEN\",IF(M1302=$P$237,O1304,IF(M1302=P1301,P1304,0)))","v":false},{"$f":"IF(M1304=FALSE,0,M1304)","v":0},{"$f":"MIN(O1302:O1303)","v":0},{"$f":"IF($M$1303=\"VERY SENIOR CITIZEN\",MIN(P1302:P1303),IF($M$1303=\"SENIOR CITIZEN\",MIN(P1302:P1303),0))","v":0},{"$f":"IF($M$1303=\"VERY SENIOR CITIZEN\",MIN(Q1302:Q1303),IF($M$1303=\"SENIOR CITIZEN\",MIN(Q1302:Q1303),0))","v":0},null,null,null,{"$f":"MIN(U1302:U1303)","v":0},{"$f":"IF($M$1303=\"VERY SENIOR CITIZEN\",MIN(V1302:V1303),IF($M$1303=\"SENIOR CITIZEN\",MIN(V1302:V1303),0))","v":0},{"$f":"IF($M$1303=\"VERY SENIOR CITIZEN\",MIN(W1302:W1303),IF($M$1303=\"SENIOR CITIZEN\",MIN(W1302:W1303),0))","v":0}]
["Standard Deducation u/s (16ia)",null,null,null,null,null,null,null,null,null,"TREATMENT OF SECTION 80TTA",null,null,null,"2017-18","2018-19","2018-19",null,null,null,"2017-18","2018-19","2018-19"]
["Fin._Year","Gross Salary","Max Limit","Allowed limt",{"$f":"E2","v":"2021-22"},"80TTA","80TTB",null,null,null,"SELECTED F.Y.",null,{"$f":"M1302","v":"2021-22"},null,10000,10000,10000,null,null,null,10000,10000,10000]
["1985-86",{"$f":"Statement!H22","v":10050500},0,{"$f":"MAX(MIN(B1307,C1307),0)","v":0},"Not Allowed",0,0,null,null,null,"TAX CATEGORY",null,{"$f":"M1303","v":"MALE"},null,{"$f":"Statement!G63","v":0},{"$f":"O1307","v":0},{"$f":"P1307","v":0},null,null,null,{"$f":"INDEX('Employee Data'!$BU$6:$BU$556,MATCH(Statement!$H$2,'Employee Data'!$D$6:$D$556,0))","v":0},{"$f":"U1307","v":0},{"$f":"V1307","v":0}]
["1986-87",{"$f":"B1307","v":10050500},0,0,"Not Allowed",0,0,null,null,null,"FINAL RESULT",null,{"$f":"IF(M1307=\"SENIOR CITIZEN\",IF(M1306=O1305,O1308,IF(M1306=P1305,P1308,0)))","v":false},{"$f":"IF(M1306=O1305,O1313,P1313)","v":0},{"$f":"MIN(O1306:O1307)","v":0},{"$f":"IF($M$1303=\"SENIOR CITIZEN\",0,MIN(P1306:P1307))","v":0},{"$f":"IF($M$1303=\"SENIOR CITIZEN\",0,MIN(Q1306:Q1307))","v":0},null,null,{"$f":"IF($N$252=\"SENIOR CITIZEN\",0,MIN(T1306:T1307))","v":0},{"$f":"MIN(U1306:U1307)","v":0},{"$f":"IF($M$1303=\"SENIOR CITIZEN\",0,MIN(V1306:V1307))","v":0},{"$f":"IF($M$1303=\"SENIOR CITIZEN\",0,MIN(W1306:W1307))","v":0},{"$f":"IF($N$252=\"SENIOR CITIZEN\",0,MIN(X1306:X1307))","v":0}]
["1987-88",{"$f":"B1308","v":10050500},0,0,"Not Allowed",0,0,null,null,null,null,"A","MALE",null,{"$f":"O1308","v":0},0,0,null,null,null,{"$f":"U1308","v":0},0,0]
["1988-89",10050500,0,0,"Not Allowed",0,0,null,null,null,null,"B","FEMALE",null,0,0,0,null,null,null,0,0,0]
["1989-90",10050500,0,0,"Not Allowed",0,0,null,null,null,null,"C","SENIOR CITIZEN",null,{"$f":"O1308","v":0},{"$f":"P1308","v":0},{"$f":"Q1308","v":0},null,null,null,{"$f":"U1308","v":0},{"$f":"V1308","v":0},{"$f":"W1308","v":0}]
["1990-91",10050500,0,0,"Not Allowed",0,0,null,null,null,null,"D","VERY SENIOR CITIZEN",null,{"$f":"O1311","v":0},{"$f":"P1311","v":0},{"$f":"Q1311","v":0},null,null,null,{"$f":"U1311","v":0},{"$f":"V1311","v":0},{"$f":"W1311","v":0}]
["1991-92",10050500,0,0,"Not Allowed",0,0,null,null,null,null,{"$f":"INDEX(L1309:L1312,MATCH(M1313,M1309:M1312,0))","v":"A"},{"$f":"M1307","v":"MALE"},null,{"$f":"INDEX($O$1309:$O$1312,MATCH($M$1313,$M$1309:$M$1312,0))","v":0},{"$f":"INDEX($P$1309:$P$1312,MATCH($M$1313,$M$1309:$M$1312,0))","v":0},{"$f":"INDEX($P$1309:$P$1312,MATCH($M$1313,$M$1309:$M$1312,0))","v":0},null,null,null,{"$f":"INDEX($O$1309:$O$1312,MATCH($M$1313,$M$1309:$M$1312,0))","v":0},{"$f":"INDEX($P$1309:$P$1312,MATCH($M$1313,$M$1309:$M$1312,0))","v":0},{"$f":"INDEX($P$1309:$P$1312,MATCH($M$1313,$M$1309:$M$1312,0))","v":0}]
["1992-93",10050500,0,0,"Not Allowed",0,0,null,null,null,null,null,"FINAL VALUE FOR 80TTA",null,{"$f":"IF(L1313=\"C\",O1312,IF(L1313=\"D\",O1312,O1312))","v":0},{"$f":"IF(L1313=\"A\",P1312,IF(L1313=\"B\",P1312,0))","v":0},{"$f":"IF(L1313=\"A\",Q1312,IF(L1313=\"B\",Q1312,0))","v":0},null,null,null,{"$f":"IF(L1313=\"C\",U1312,IF(L1313=\"D\",U1312,U1312))","v":0},{"$f":"IF(L1313=\"A\",V1312,IF(L1313=\"B\",V1312,0))","v":0},{"$f":"IF(L1313=\"A\",W1312,IF(L1313=\"B\",W1312,0))","v":0}]
["1993-94",10050500,0,0,"Not Allowed",0,0,null,null,null,null,null,"FINAL VALAUE FOR 80TTB",null,0,{"$f":"IF($L$1313=\"C\",P1304,IF($L$1313=\"D\",P1304,0))","v":0},{"$f":"IF($L$1313=\"C\",Q1304,IF($L$1313=\"D\",Q1304,0))","v":0},null,null,null,0,{"$f":"IF($L$1313=\"C\",V1304,IF($L$1313=\"D\",V1304,0))","v":0},{"$f":"IF($L$1313=\"C\",W1304,IF($L$1313=\"D\",W1304,0))","v":0}]
["1994-95",10050500,0,0,"Not Allowed",0,0]
["1995-96",10050500,0,0,"Not Allowed",0,0]
["1996-97",10050500,0,0,"Not Allowed",0,0]
["1997-98",10050500,0,0,"Not Allowed",0,0]
["1998-99",10050500,0,0,"Not Allowed",0,0]
["1999-00",10050500,0,0,"Not Allowed",0,0]
["2000-01",10050500,0,0,"Not Allowed",0,0]
["2001-02",10050500,0,0,"Not Allowed",0,0]
["2002-03",10050500,0,0,"Not Allowed",0,0]
["2003-04",10050500,0,0,"Not Allowed",0,0]
["2004-05",10050500,0,0,"Not Allowed",0,0]
["2005-06",10050500,0,0,"Not Allowed",0,0]
["2006-07",10050500,0,0,"Not Allowed",0,0]
["2007-08",10050500,0,0,"Not Allowed",0,0]
["2008-09",10050500,0,0,"Not Allowed",0,0]
["2009-10",10050500,0,0,"Not Allowed",0,0]
["2010-11",10050500,0,0,"Not Allowed",0,0]
["2011-12",10050500,0,0,"Not Allowed",0,0]
["2012-13",10050500,0,0,"allowed",{"$f":"O1314","v":0},{"$f":"O1315","v":0}]
["2013-14",10050500,0,0,"allowed",{"$f":"F1334","v":0},0]
["2014-15",10050500,0,0,"allowed",0,0]
["2015-16",10050500,0,0,"allowed",0,0]
["2016-17",10050500,0,0,"allowed",0,0]
["2017-18",10050500,0,0,"allowed",{"$f":"O1314","v":0},{"$f":"G1338","v":0}]
["2018-19",10050500,0,0,"allowed",{"$f":"P1314","v":0},{"$f":"P1315","v":0}]
["2019-20",10050500,40000,40000,"allowed",{"$f":"Q1314","v":0},{"$f":"Q1315","v":0}]
["2020-21",10050500,50000,50000,"allowed",{"$f":"F1341","v":0},{"$f":"G1341","v":0}]
[null,null,null,{"$f":"INDEX(D1307:D1342,MATCH($E$1306,$A$1307:$A$1342,0))","v":{"$error":"#N/A"}},{"$f":"INDEX(E1307:E1342,MATCH($E$1306,$A$1307:$A$1342,0))","v":{"$error":"#N/A"}},{"$f":"INDEX(F1307:F1342,MATCH($E$1306,$A$1307:$A$1342,0))","v":{"$error":"#N/A"}},{"$f":"INDEX(G1307:G1342,MATCH($E$1306,$A$1307:$A$1342,0))","v":{"$error":"#N/A"}}]
[]
["TAX TREATMENT OF SECTION 80CCD(2)"]
["Fin. Year",{"$f":"Statement!$F$2","v":"2021-22"}]
["Investment",{"$f":"Statement!$G$51","v":0}]
["Gross Salary",{"$f":"Statement!$G$8","v":10000500},null,null,"IF(I51>0,IF(F2=\"2020-21\",MIN(ROUND(G8*5%,0),750000,MIN(ROUND(G8*10%,0)))))"]
["Code",{"$f":"IF(B1346=\"2020-21\",1,0)","v":0},"Allowed amt"]
[0,{"$f":"MIN(ROUND(B1348*10%,0),B1347)","v":0},{"$f":"MIN($B$1347,B1350)","v":0}]
[1,{"$f":"MIN(ROUND(B1348*10%,0),750000)","v":750000},{"$f":"MIN($B$1347,B1351)","v":0}]
[null,null,{"$f":"IF(B1349=A1350,C1350,C1351)","v":0}]
[null,null,{"$f":"LEFT(D1353,4)","v":"2021"},{"$f":"Agriculture!$B$5","v":"2021-22"}]
[null,"Basic exemption limit for agriculture income"]
[null,1985,{"$f":"'Table for agriA (2)'!N8","v":0},{"$f":"'Table for agriA (2)'!O8","v":18000}]
[null,1986,{"$f":"'Table for agriA (2)'!N37","v":0},{"$f":"'Table for agriA (2)'!O37","v":18000}]
[null,1987,{"$f":"'Table for agriA (2)'!N66","v":0},{"$f":"'Table for agriA (2)'!O66","v":18000}]
[null,1988,{"$f":"'Table for agriA (2)'!N95","v":0},{"$f":"'Table for agriA (2)'!O95","v":18000}]
[null,1989,{"$f":"'Table for agriA (2)'!N124","v":0},{"$f":"'Table for agriA (2)'!O124","v":18000}]
[null,1990,{"$f":"'Table for agriA (2)'!N153","v":0},{"$f":"'Table for agriA (2)'!O153","v":22000}]
[null,1991,{"$f":"'Table for agriA (2)'!N182","v":0},{"$f":"'Table for agriA (2)'!O182","v":22000}]
[null,1992,{"$f":"'Table for agriA (2)'!N211","v":0},{"$f":"'Table for agriA (2)'!O211","v":28000}]
[null,1993,{"$f":"'Table for agriA (2)'!N240","v":0},{"$f":"'Table for agriA (2)'!O240","v":30000}]
[null,1994,{"$f":"'Table for agriA (2)'!N269","v":0},{"$f":"'Table for agriA (2)'!O269","v":35000}]
[null,1995,{"$f":"'Table for agriA (2)'!N298","v":0},{"$f":"'Table for agriA (2)'!O298","v":40000}]
[null,1996,{"$f":"'Table for agriA (2)'!N327","v":0},{"$f":"'Table for agriA (2)'!O327","v":40000}]
[null,1997,{"$f":"'Table for agriA (2)'!N356","v":0},{"$f":"'Table for agriA (2)'!O356","v":40000}]
[null,1998,{"$f":"'Table for agriA (2)'!N385","v":0},{"$f":"'Table for agriA (2)'!O385","v":50000}]
[null,1999,{"$f":"'Table for agriA (2)'!N414","v":0},{"$f":"'Table for agriA (2)'!O414","v":50000}]
[null,2000,{"$f":"'Table for agriA (2)'!N443","v":0},{"$f":"'Table for agriA (2)'!O443","v":50000}]
[null,2001,{"$f":"'Table for agriA (2)'!N472","v":0},{"$f":"'Table for agriA (2)'!O472","v":50000}]
[null,2002,{"$f":"'Table for agriA (2)'!N501","v":0},{"$f":"'Table for agriA (2)'!O501","v":50000}]
[null,2003,{"$f":"'Table for agriA (2)'!N530","v":0},{"$f":"'Table for agriA (2)'!O530","v":50000}]
[null,2004,{"$f":"'Table for agriA (2)'!N559","v":0},{"$f":"'Table for agriA (2)'!O559","v":50000}]
[null,2005,{"$f":"'Table for agriA (2)'!N588","v":0},{"$f":"'Table for agriA (2)'!O588","v":185000}]
[null,2006,{"$f":"'Table for agriA (2)'!N617","v":0},{"$f":"'Table for agriA (2)'!O617","v":185000}]
[null,2007,{"$f":"'Table for agriA (2)'!N646","v":0},{"$f":"'Table for agriA (2)'!O646","v":195000}]
[null,2008,{"$f":"'Table for agriA (2)'!N675","v":0},{"$f":"'Table for agriA (2)'!O675","v":225000}]
[null,2009,{"$f":"'Table for agriA (2)'!N704","v":0},{"$f":"'Table for agriA (2)'!O704","v":240000}]
[null,2010,{"$f":"'Table for agriA (2)'!N733","v":0},{"$f":"'Table for agriA (2)'!O733","v":240000}]
[null,2011,{"$f":"'Table for agriA (2)'!N762","v":0},{"$f":"'Table for agriA (2)'!O762","v":250000}]
[null,2012,{"$f":"'Table for agriA (2)'!N791","v":0},{"$f":"'Table for agriA (2)'!O791","v":250000}]
[null,2013,{"$f":"'Table for agriA (2)'!N820","v":0},{"$f":"'Table for agriA (2)'!O820","v":250000}]
[null,2014,{"$f":"'Table for agriA (2)'!N849","v":0},{"$f":"'Table for agriA (2)'!O849","v":300000}]
[null,2015,{"$f":"'Table for agriA (2)'!N878","v":0},{"$f":"'Table for agriA (2)'!O878","v":300000}]
[null,2016,{"$f":"'Table for agriA (2)'!N907","v":0},{"$f":"'Table for agriA (2)'!O907","v":300000}]
[null,2017,{"$f":"'Table for agriA (2)'!N936","v":0},{"$f":"'Table for agriA (2)'!O936","v":300000}]
[null,2018,{"$f":"'Table for agriA (2)'!N965","v":0},{"$f":"'Table for agriA (2)'!O965","v":300000}]
[null,2019,{"$f":"'Table for agriA (2)'!N994","v":0},{"$f":"'Table for agriA (2)'!O994","v":300000}]
[null,2020,{"$f":"'Table for agriA (2)'!N1023","v":0},{"$f":"'Table for agriA (2)'!O1023","v":300000}]
[null,{"$f":"C1353*1","v":2021},null,{"$f":"INDEX($D$1355:$D$1390,MATCH(B1391,$B$1355:$B$1390,0))","v":{"$error":"#N/A"}}]
[]
[]
[]
["a"]

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["Tax computation for Tax Calculator-compare"]
[{"$f":"Compare!G4","v":"Existing Option"},"Financial Year",null,null,{"$f":"Compare!G2","v":"2021-22"},null,null,null,"(Above 60 year but less than 80)",null,{"$f":"E4+250000","v":10250500}]
[null,"Tax Category",null,null,{"$f":"Compare!C4","v":"MALE"}]
[null,"Taxable Income",null,null,{"$f":"Compare!H68","v":10000500},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"pravesh(S1002)","v":"Rupees Fifty Lakh  Only "}]
["Fin. Year",null,1985,{"$f":"C5+1","v":1986},null,"1985-86",null,"Computation Table",null,null,null,null,null,"Fin. Year",null,1985,{"$f":"P5+1","v":1986}]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C5","v":1985},{"$f":"D5","v":1986}]
[0,18000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H8,A8:C12,3)","v":0.5},{"$f":"INDEX(D8:D12,MATCH(I8,C8:C12,0))","v":100000},{"$f":"INDEX(E8:E12,MATCH(I8,C8:C12,0))","v":29250},{"$f":"IF(H8>H12,VLOOKUP(H8,A8:F12,6),0)","v":0.05},{"$f":"VLOOKUP(H8,A8:G12,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B8,IF($E$3=\"Female\",B15,IF($E$3=\"Senior Citizen\",B22,B29)))","v":18000},0]
[{"$f":"B8+1","v":18001},25000,0.25,{"$f":"B8","v":18000},{"$f":"(B9-B8)*C9","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O8+1","v":18001},25000,0.25]
[{"$f":"B9+1","v":25001},50000,0.3,{"$f":"B9","v":25000},{"$f":"E9+(B10-B9)*C10","v":9250},0,0,{"$f":"IF(I8=C12,E11+ROUND((H8-J8),0)*I8,IF(I8=C11,E10+ROUND((H8-J8)*I8,0),IF(I8=C10,E9+ROUND((H8-J8)*I8,0),IF(I8=C9,E8+ROUND((H8-J8)*I8,0),E7+ROUND((H8-J8)*I8,0)))))","v":4979500},{"$f":"MIN(K12:L12)","v":248975},{"$f":"ROUND(SUM(H10+I10)*M8,0)","v":0},{"$f":"SUM(H10:J10)","v":5228475},null,null,{"$f":"O9+1","v":25001},50000,0.3]
[{"$f":"B10+1","v":50001},100000,0.4,{"$f":"B10","v":50000},{"$f":"E10+(B11-B10)*C11","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O10+1","v":50001},100000,0.4]
[{"$f":"B11+1","v":100001},null,0.5,100000,{"$f":"IF(J9=0,0,E11)","v":29250},0.05,0,50000,{"$f":"IF(H8>H12,H8-H12,0)","v":9950500},{"$f":"IF(I12>0,ROUND(I12*I8,0),0)","v":4975250},{"$f":"I12-J12","v":4975250},{"$f":"IF(H10>0,ROUND(H10*L8,0),0)","v":248975},{"$f":"IF(K12>L12,0,L12-K12)","v":0},{"$f":"O11+1","v":100001},0,0.5]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H10,IF($E$3=\"Female\",H17,IF($E$3=\"Senior Citizen\",H24,H31)))","v":4979500}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I10,IF($E$3=\"Female\",I17,IF($E$3=\"Senior Citizen\",I24,I31)))","v":248975}]
[0,18000,0,0,0,0,0,{"$f":"H8","v":10000500},{"$f":"VLOOKUP(H15,A15:C19,3)","v":0.5},{"$f":"INDEX(D15:D19,MATCH(I15,C15:C19,0))","v":100000},{"$f":"INDEX(E15:E19,MATCH(I15,C15:C19,0))","v":29250},{"$f":"IF(H15>H19,VLOOKUP(H15,A15:F19,6),0)","v":0.05},{"$f":"VLOOKUP(H15,A15:G19,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J10,IF($E$3=\"Female\",J17,IF($E$3=\"Senior Citizen\",J24,J31)))","v":0}]
[{"$f":"B15+1","v":18001},25000,0.25,{"$f":"B15","v":18000},{"$f":"(B16-B15)*C16","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K10,IF($E$3=\"Female\",K17,IF($E$3=\"Senior Citizen\",K24,K31)))","v":5228475}]
[{"$f":"B16+1","v":25001},50000,0.3,{"$f":"B16","v":25000},{"$f":"E16+(B17-B16)*C17","v":9250},0,0,{"$f":"IF(I15=C19,E18+ROUND((H15-J15),0)*I15,IF(I15=C18,E17+ROUND((H15-J15)*I15,0),IF(I15=C17,E16+ROUND((H15-J15)*I15,0),IF(I15=C16,E15+ROUND((H15-J15)*I15,0),E14+ROUND((H15-J15)*I15,0)))))","v":4979500},{"$f":"MIN(K19:L19)","v":248975},{"$f":"ROUND(SUM(H17+I17)*M15,0)","v":0},{"$f":"SUM(H17:J17)","v":5228475},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A7,IF($E$3=\"Female\",A14,IF($E$3=\"Senior Citizen\",A21,A28)))","v":"Not defined"}]
[{"$f":"B17+1","v":50001},100000,0.4,{"$f":"B17","v":50000},{"$f":"E17+(B18-B17)*C18","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M12,IF($E$3=\"Female\",M19,IF($E$3=\"Senior Citizen\",M26,M33)))","v":0}]
[{"$f":"B18+1","v":100001},null,0.5,100000,{"$f":"IF(J16=0,0,E18)","v":29250},0.05,0,{"$f":"H12","v":50000},{"$f":"IF(H15>H19,H15-H19,0)","v":9950500},{"$f":"IF(I19>0,ROUND(I19*I15,0),0)","v":4975250},{"$f":"I19-J19","v":4975250},{"$f":"IF(H17>0,ROUND(H17*L15,0),0)","v":248975},{"$f":"IF(K19>L19,0,L19-K19)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K10,IF($E$3=\"Female\",K17,IF($E$3=\"Senior Citizen\",K24,K31)))","v":5228475}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H8","v":10000500},{"$f":"VLOOKUP(H22,A22:C26,3)","v":0.5},{"$f":"INDEX(D22:D26,MATCH(I22,C22:C26,0))","v":100000},{"$f":"INDEX(E22:E26,MATCH(I22,C22:C26,0))","v":29250},{"$f":"IF(H22>H26,VLOOKUP(H22,A22:F26,6),0)","v":0.05},{"$f":"VLOOKUP(H22,A22:G26,7)","v":0}]
[{"$f":"B22+1","v":18001},25000,0.25,{"$f":"B22","v":18000},{"$f":"(B23-B22)*C23","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B23+1","v":25001},50000,0.3,{"$f":"B23","v":25000},{"$f":"E23+(B24-B23)*C24","v":9250},0,0,{"$f":"IF(I22=C26,E25+ROUND((H22-J22),0)*I22,IF(I22=C25,E24+ROUND((H22-J22)*I22,0),IF(I22=C24,E23+ROUND((H22-J22)*I22,0),IF(I22=C23,E22+ROUND((H22-J22)*I22,0),E21+ROUND((H22-J22)*I22,0)))))","v":4979500},{"$f":"MIN(K26:L26)","v":248975},{"$f":"ROUND(SUM(H24+I24)*M22,0)","v":0},{"$f":"SUM(H24:J24)","v":5228475}]
[{"$f":"B24+1","v":50001},100000,0.4,{"$f":"B24","v":50000},{"$f":"E24+(B25-B24)*C25","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B25+1","v":100001},null,0.5,100000,{"$f":"IF(J23=0,0,E25)","v":29250},0.05,0,{"$f":"H19","v":50000},{"$f":"IF(H22>H26,H22-H26,0)","v":9950500},{"$f":"IF(I26>0,ROUND(I26*I22,0),0)","v":4975250},{"$f":"I26-J26","v":4975250},{"$f":"IF(H24>0,ROUND(H24*L22,0),0)","v":248975},{"$f":"IF(K26>L26,0,L26-K26)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H8","v":10000500},{"$f":"VLOOKUP(H29,A29:C33,3)","v":0.5},{"$f":"INDEX(D29:D33,MATCH(I29,C29:C33,0))","v":100000},{"$f":"INDEX(E29:E33,MATCH(I29,C29:C33,0))","v":29250},{"$f":"IF(H29>H33,VLOOKUP(H29,A29:F33,6),0)","v":0.05},{"$f":"VLOOKUP(H29,A29:G33,7)","v":0}]
[{"$f":"B29+1","v":18001},25000,0.25,{"$f":"B29","v":18000},{"$f":"(B30-B29)*C30","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B30+1","v":25001},50000,0.3,{"$f":"B30","v":25000},{"$f":"E30+(B31-B30)*C31","v":9250},0,0,{"$f":"IF(I29=C33,E32+ROUND((H29-J29),0)*I29,IF(I29=C32,E31+ROUND((H29-J29)*I29,0),IF(I29=C31,E30+ROUND((H29-J29)*I29,0),IF(I29=C30,E29+ROUND((H29-J29)*I29,0),E28+ROUND((H29-J29)*I29,0)))))","v":4979500},{"$f":"MIN(K33:L33)","v":248975},{"$f":"ROUND(SUM(H31+I31)*M29,0)","v":0},{"$f":"SUM(H31:J31)","v":5228475}]
[{"$f":"B31+1","v":50001},100000,0.4,{"$f":"B31","v":50000},{"$f":"E31+(B32-B31)*C32","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B32+1","v":100001},null,0.5,100000,{"$f":"IF(J30=0,0,E32)","v":29250},0.05,0,{"$f":"H26","v":50000},{"$f":"IF(H29>H33,H29-H33,0)","v":9950500},{"$f":"IF(I33>0,ROUND(I33*I29,0),0)","v":4975250},{"$f":"I33-J33","v":4975250},{"$f":"IF(H31>0,ROUND(H31*L29,0),0)","v":248975},{"$f":"IF(K33>L33,0,L33-K33)","v":0}]
[null,null,{"$f":"D5","v":1986},{"$f":"C34+1","v":1987},null,"1986-87"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C34","v":1986},{"$f":"D34","v":1987}]
[0,18000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H37,A37:C41,3)","v":0.5},{"$f":"INDEX(D37:D41,MATCH(I37,C37:C41,0))","v":100000},{"$f":"INDEX(E37:E41,MATCH(I37,C37:C41,0))","v":29250},{"$f":"IF(H37>H41,VLOOKUP(H37,A37:F41,6),0)","v":0.05},{"$f":"VLOOKUP(H37,A37:G41,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B37,IF($E$3=\"Female\",B44,IF($E$3=\"Senior Citizen\",B51,B58)))","v":18000},0]
[{"$f":"B37+1","v":18001},25000,0.25,{"$f":"B37","v":18000},{"$f":"(B38-B37)*C38","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O37+1","v":18001},25000,0.25]
[{"$f":"B38+1","v":25001},50000,0.3,{"$f":"B38","v":25000},{"$f":"E38+(B39-B38)*C39","v":9250},0,0,{"$f":"IF(I37=C41,E40+ROUND((H37-J37),0)*I37,IF(I37=C40,E39+ROUND((H37-J37)*I37,0),IF(I37=C39,E38+ROUND((H37-J37)*I37,0),IF(I37=C38,E37+ROUND((H37-J37)*I37,0),E36+ROUND((H37-J37)*I37,0)))))","v":4979500},{"$f":"MIN(K41:L41)","v":248975},{"$f":"ROUND(SUM(H39+I39)*M37,0)","v":0},{"$f":"SUM(H39:J39)","v":5228475},null,null,{"$f":"O38+1","v":25001},50000,0.3]
[{"$f":"B39+1","v":50001},100000,0.4,{"$f":"B39","v":50000},{"$f":"E39+(B40-B39)*C40","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O39+1","v":50001},100000,0.4]
[{"$f":"B40+1","v":100001},null,0.5,100000,{"$f":"IF(J38=0,0,E40)","v":29250},0.05,0,50000,{"$f":"IF(H37>H41,H37-H41,0)","v":9950500},{"$f":"IF(I41>0,ROUND(I41*I37,0),0)","v":4975250},{"$f":"I41-J41","v":4975250},{"$f":"IF(H39>0,ROUND(H39*L37,0),0)","v":248975},{"$f":"IF(K41>L41,0,L41-K41)","v":0},{"$f":"O40+1","v":100001},0,0.5]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H39,IF($E$3=\"Female\",H46,IF($E$3=\"Senior Citizen\",H53,H60)))","v":4979500}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I39,IF($E$3=\"Female\",I46,IF($E$3=\"Senior Citizen\",I53,I60)))","v":248975}]
[0,18000,0,0,0,0,0,{"$f":"H37","v":10000500},{"$f":"VLOOKUP(H44,A44:C48,3)","v":0.5},{"$f":"INDEX(D44:D48,MATCH(I44,C44:C48,0))","v":100000},{"$f":"INDEX(E44:E48,MATCH(I44,C44:C48,0))","v":29250},{"$f":"IF(H44>H48,VLOOKUP(H44,A44:F48,6),0)","v":0.05},{"$f":"VLOOKUP(H44,A44:G48,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J39,IF($E$3=\"Female\",J46,IF($E$3=\"Senior Citizen\",J53,J60)))","v":0}]
[{"$f":"B44+1","v":18001},25000,0.25,{"$f":"B44","v":18000},{"$f":"(B45-B44)*C45","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K39,IF($E$3=\"Female\",K46,IF($E$3=\"Senior Citizen\",K53,K60)))","v":5228475}]
[{"$f":"B45+1","v":25001},50000,0.3,{"$f":"B45","v":25000},{"$f":"E45+(B46-B45)*C46","v":9250},0,0,{"$f":"IF(I44=C48,E47+ROUND((H44-J44),0)*I44,IF(I44=C47,E46+ROUND((H44-J44)*I44,0),IF(I44=C46,E45+ROUND((H44-J44)*I44,0),IF(I44=C45,E44+ROUND((H44-J44)*I44,0),E43+ROUND((H44-J44)*I44,0)))))","v":4979500},{"$f":"MIN(K48:L48)","v":248975},{"$f":"ROUND(SUM(H46+I46)*M44,0)","v":0},{"$f":"SUM(H46:J46)","v":5228475},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A36,IF($E$3=\"Female\",A43,IF($E$3=\"Senior Citizen\",A50,A57)))","v":"Not defined"}]
[{"$f":"B46+1","v":50001},100000,0.4,{"$f":"B46","v":50000},{"$f":"E46+(B47-B46)*C47","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M41,IF($E$3=\"Female\",M48,IF($E$3=\"Senior Citizen\",M55,M62)))","v":0}]
[{"$f":"B47+1","v":100001},null,0.5,100000,{"$f":"IF(J45=0,0,E47)","v":29250},0.05,0,{"$f":"H41","v":50000},{"$f":"IF(H44>H48,H44-H48,0)","v":9950500},{"$f":"IF(I48>0,ROUND(I48*I44,0),0)","v":4975250},{"$f":"I48-J48","v":4975250},{"$f":"IF(H46>0,ROUND(H46*L44,0),0)","v":248975},{"$f":"IF(K48>L48,0,L48-K48)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K39,IF($E$3=\"Female\",K46,IF($E$3=\"Senior Citizen\",K53,K60)))","v":5228475}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H37","v":10000500},{"$f":"VLOOKUP(H51,A51:C55,3)","v":0.5},{"$f":"INDEX(D51:D55,MATCH(I51,C51:C55,0))","v":100000},{"$f":"INDEX(E51:E55,MATCH(I51,C51:C55,0))","v":29250},{"$f":"IF(H51>H55,VLOOKUP(H51,A51:F55,6),0)","v":0.05},{"$f":"VLOOKUP(H51,A51:G55,7)","v":0}]
[{"$f":"B51+1","v":18001},25000,0.25,{"$f":"B51","v":18000},{"$f":"(B52-B51)*C52","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B52+1","v":25001},50000,0.3,{"$f":"B52","v":25000},{"$f":"E52+(B53-B52)*C53","v":9250},0,0,{"$f":"IF(I51=C55,E54+ROUND((H51-J51),0)*I51,IF(I51=C54,E53+ROUND((H51-J51)*I51,0),IF(I51=C53,E52+ROUND((H51-J51)*I51,0),IF(I51=C52,E51+ROUND((H51-J51)*I51,0),E50+ROUND((H51-J51)*I51,0)))))","v":4979500},{"$f":"MIN(K55:L55)","v":248975},{"$f":"ROUND(SUM(H53+I53)*M51,0)","v":0},{"$f":"SUM(H53:J53)","v":5228475}]
[{"$f":"B53+1","v":50001},100000,0.4,{"$f":"B53","v":50000},{"$f":"E53+(B54-B53)*C54","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B54+1","v":100001},null,0.5,100000,{"$f":"IF(J52=0,0,E54)","v":29250},0.05,0,{"$f":"H48","v":50000},{"$f":"IF(H51>H55,H51-H55,0)","v":9950500},{"$f":"IF(I55>0,ROUND(I55*I51,0),0)","v":4975250},{"$f":"I55-J55","v":4975250},{"$f":"IF(H53>0,ROUND(H53*L51,0),0)","v":248975},{"$f":"IF(K55>L55,0,L55-K55)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H37","v":10000500},{"$f":"VLOOKUP(H58,A58:C62,3)","v":0.5},{"$f":"INDEX(D58:D62,MATCH(I58,C58:C62,0))","v":100000},{"$f":"INDEX(E58:E62,MATCH(I58,C58:C62,0))","v":29250},{"$f":"IF(H58>H62,VLOOKUP(H58,A58:F62,6),0)","v":0.05},{"$f":"VLOOKUP(H58,A58:G62,7)","v":0}]
[{"$f":"B58+1","v":18001},25000,0.25,{"$f":"B58","v":18000},{"$f":"(B59-B58)*C59","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B59+1","v":25001},50000,0.3,{"$f":"B59","v":25000},{"$f":"E59+(B60-B59)*C60","v":9250},0,0,{"$f":"IF(I58=C62,E61+ROUND((H58-J58),0)*I58,IF(I58=C61,E60+ROUND((H58-J58)*I58,0),IF(I58=C60,E59+ROUND((H58-J58)*I58,0),IF(I58=C59,E58+ROUND((H58-J58)*I58,0),E57+ROUND((H58-J58)*I58,0)))))","v":4979500},{"$f":"MIN(K62:L62)","v":248975},{"$f":"ROUND(SUM(H60+I60)*M58,0)","v":0},{"$f":"SUM(H60:J60)","v":5228475}]
[{"$f":"B60+1","v":50001},100000,0.4,{"$f":"B60","v":50000},{"$f":"E60+(B61-B60)*C61","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B61+1","v":100001},null,0.5,100000,{"$f":"IF(J59=0,0,E61)","v":29250},0.05,0,{"$f":"H55","v":50000},{"$f":"IF(H58>H62,H58-H62,0)","v":9950500},{"$f":"IF(I62>0,ROUND(I62*I58,0),0)","v":4975250},{"$f":"I62-J62","v":4975250},{"$f":"IF(H60>0,ROUND(H60*L58,0),0)","v":248975},{"$f":"IF(K62>L62,0,L62-K62)","v":0}]
[null,null,1987,{"$f":"C63+1","v":1988},null,"1987-88"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C63","v":1987},{"$f":"D63","v":1988}]
[0,18000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H66,A66:C70,3)","v":0.5},{"$f":"INDEX(D66:D70,MATCH(I66,C66:C70,0))","v":100000},{"$f":"INDEX(E66:E70,MATCH(I66,C66:C70,0))","v":29250},{"$f":"IF(H66>H70,VLOOKUP(H66,A66:F70,6),0)","v":0.05},{"$f":"VLOOKUP(H66,A66:G70,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B66,IF($E$3=\"Female\",B73,IF($E$3=\"Senior Citizen\",B80,B87)))","v":18000},0]
[{"$f":"B66+1","v":18001},25000,0.25,{"$f":"B66","v":18000},{"$f":"(B67-B66)*C67","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O66+1","v":18001},25000,0.25]
[{"$f":"B67+1","v":25001},50000,0.3,{"$f":"B67","v":25000},{"$f":"E67+(B68-B67)*C68","v":9250},0,0,{"$f":"IF(I66=C70,E69+ROUND((H66-J66),0)*I66,IF(I66=C69,E68+ROUND((H66-J66)*I66,0),IF(I66=C68,E67+ROUND((H66-J66)*I66,0),IF(I66=C67,E66+ROUND((H66-J66)*I66,0),E65+ROUND((H66-J66)*I66,0)))))","v":4979500},{"$f":"MIN(K70:L70)","v":248975},{"$f":"ROUND(SUM(H68+I68)*M66,0)","v":0},{"$f":"SUM(H68:J68)","v":5228475},null,null,{"$f":"O67+1","v":25001},50000,0.3]
[{"$f":"B68+1","v":50001},100000,0.4,{"$f":"B68","v":50000},{"$f":"E68+(B69-B68)*C69","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O68+1","v":50001},100000,0.4]
[{"$f":"B69+1","v":100001},null,0.5,100000,{"$f":"IF(J67=0,0,E69)","v":29250},0.05,0,50000,{"$f":"IF(H66>H70,H66-H70,0)","v":9950500},{"$f":"IF(I70>0,ROUND(I70*I66,0),0)","v":4975250},{"$f":"I70-J70","v":4975250},{"$f":"IF(H68>0,ROUND(H68*L66,0),0)","v":248975},{"$f":"IF(K70>L70,0,L70-K70)","v":0},{"$f":"O69+1","v":100001},0,0.5]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H68,IF($E$3=\"Female\",H75,IF($E$3=\"Senior Citizen\",H82,H89)))","v":4979500}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I68,IF($E$3=\"Female\",I75,IF($E$3=\"Senior Citizen\",I82,I89)))","v":248975}]
[0,18000,0,0,0,0,0,{"$f":"H66","v":10000500},{"$f":"VLOOKUP(H73,A73:C77,3)","v":0.5},{"$f":"INDEX(D73:D77,MATCH(I73,C73:C77,0))","v":100000},{"$f":"INDEX(E73:E77,MATCH(I73,C73:C77,0))","v":29250},{"$f":"IF(H73>H77,VLOOKUP(H73,A73:F77,6),0)","v":0.05},{"$f":"VLOOKUP(H73,A73:G77,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J68,IF($E$3=\"Female\",J75,IF($E$3=\"Senior Citizen\",J82,J89)))","v":0}]
[{"$f":"B73+1","v":18001},25000,0.25,{"$f":"B73","v":18000},{"$f":"(B74-B73)*C74","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K68,IF($E$3=\"Female\",K75,IF($E$3=\"Senior Citizen\",K82,K89)))","v":5228475}]
[{"$f":"B74+1","v":25001},50000,0.3,{"$f":"B74","v":25000},{"$f":"E74+(B75-B74)*C75","v":9250},0,0,{"$f":"IF(I73=C77,E76+ROUND((H73-J73),0)*I73,IF(I73=C76,E75+ROUND((H73-J73)*I73,0),IF(I73=C75,E74+ROUND((H73-J73)*I73,0),IF(I73=C74,E73+ROUND((H73-J73)*I73,0),E72+ROUND((H73-J73)*I73,0)))))","v":4979500},{"$f":"MIN(K77:L77)","v":248975},{"$f":"ROUND(SUM(H75+I75)*M73,0)","v":0},{"$f":"SUM(H75:J75)","v":5228475},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A65,IF($E$3=\"Female\",A72,IF($E$3=\"Senior Citizen\",A79,A86)))","v":"Not defined"}]
[{"$f":"B75+1","v":50001},100000,0.4,{"$f":"B75","v":50000},{"$f":"E75+(B76-B75)*C76","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M70,IF($E$3=\"Female\",M77,IF($E$3=\"Senior Citizen\",M84,M91)))","v":0}]
[{"$f":"B76+1","v":100001},null,0.5,100000,{"$f":"IF(J74=0,0,E76)","v":29250},0.05,0,{"$f":"H70","v":50000},{"$f":"IF(H73>H77,H73-H77,0)","v":9950500},{"$f":"IF(I77>0,ROUND(I77*I73,0),0)","v":4975250},{"$f":"I77-J77","v":4975250},{"$f":"IF(H75>0,ROUND(H75*L73,0),0)","v":248975},{"$f":"IF(K77>L77,0,L77-K77)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K68,IF($E$3=\"Female\",K75,IF($E$3=\"Senior Citizen\",K82,K89)))","v":5228475}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H66","v":10000500},{"$f":"VLOOKUP(H80,A80:C84,3)","v":0.5},{"$f":"INDEX(D80:D84,MATCH(I80,C80:C84,0))","v":100000},{"$f":"INDEX(E80:E84,MATCH(I80,C80:C84,0))","v":29250},{"$f":"IF(H80>H84,VLOOKUP(H80,A80:F84,6),0)","v":0.05},{"$f":"VLOOKUP(H80,A80:G84,7)","v":0}]
[{"$f":"B80+1","v":18001},25000,0.25,{"$f":"B80","v":18000},{"$f":"(B81-B80)*C81","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B81+1","v":25001},50000,0.3,{"$f":"B81","v":25000},{"$f":"E81+(B82-B81)*C82","v":9250},0,0,{"$f":"IF(I80=C84,E83+ROUND((H80-J80),0)*I80,IF(I80=C83,E82+ROUND((H80-J80)*I80,0),IF(I80=C82,E81+ROUND((H80-J80)*I80,0),IF(I80=C81,E80+ROUND((H80-J80)*I80,0),E79+ROUND((H80-J80)*I80,0)))))","v":4979500},{"$f":"MIN(K84:L84)","v":248975},{"$f":"ROUND(SUM(H82+I82)*M80,0)","v":0},{"$f":"SUM(H82:J82)","v":5228475}]
[{"$f":"B82+1","v":50001},100000,0.4,{"$f":"B82","v":50000},{"$f":"E82+(B83-B82)*C83","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B83+1","v":100001},null,0.5,100000,{"$f":"IF(J81=0,0,E83)","v":29250},0.05,0,{"$f":"H77","v":50000},{"$f":"IF(H80>H84,H80-H84,0)","v":9950500},{"$f":"IF(I84>0,ROUND(I84*I80,0),0)","v":4975250},{"$f":"I84-J84","v":4975250},{"$f":"IF(H82>0,ROUND(H82*L80,0),0)","v":248975},{"$f":"IF(K84>L84,0,L84-K84)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H66","v":10000500},{"$f":"VLOOKUP(H87,A87:C91,3)","v":0.5},{"$f":"INDEX(D87:D91,MATCH(I87,C87:C91,0))","v":100000},{"$f":"INDEX(E87:E91,MATCH(I87,C87:C91,0))","v":29250},{"$f":"IF(H87>H91,VLOOKUP(H87,A87:F91,6),0)","v":0.05},{"$f":"VLOOKUP(H87,A87:G91,7)","v":0}]
[{"$f":"B87+1","v":18001},25000,0.25,{"$f":"B87","v":18000},{"$f":"(B88-B87)*C88","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B88+1","v":25001},50000,0.3,{"$f":"B88","v":25000},{"$f":"E88+(B89-B88)*C89","v":9250},0,0,{"$f":"IF(I87=C91,E90+ROUND((H87-J87),0)*I87,IF(I87=C90,E89+ROUND((H87-J87)*I87,0),IF(I87=C89,E88+ROUND((H87-J87)*I87,0),IF(I87=C88,E87+ROUND((H87-J87)*I87,0),E86+ROUND((H87-J87)*I87,0)))))","v":4979500},{"$f":"MIN(K91:L91)","v":248975},{"$f":"ROUND(SUM(H89+I89)*M87,0)","v":0},{"$f":"SUM(H89:J89)","v":5228475}]
[{"$f":"B89+1","v":50001},100000,0.4,{"$f":"B89","v":50000},{"$f":"E89+(B90-B89)*C90","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B90+1","v":100001},null,0.5,100000,{"$f":"IF(J88=0,0,E90)","v":29250},0.05,0,{"$f":"H84","v":50000},{"$f":"IF(H87>H91,H87-H91,0)","v":9950500},{"$f":"IF(I91>0,ROUND(I91*I87,0),0)","v":4975250},{"$f":"I91-J91","v":4975250},{"$f":"IF(H89>0,ROUND(H89*L87,0),0)","v":248975},{"$f":"IF(K91>L91,0,L91-K91)","v":0}]
[null,null,1988,{"$f":"C92+1","v":1989},null,"1988-89"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C92","v":1988},{"$f":"D92","v":1989}]
[0,18000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H95,A95:C99,3)","v":0.5},{"$f":"INDEX(D95:D99,MATCH(I95,C95:C99,0))","v":100000},{"$f":"INDEX(E95:E99,MATCH(I95,C95:C99,0))","v":29250},{"$f":"IF(H95>H99,VLOOKUP(H95,A95:F99,6),0)","v":0.05},{"$f":"VLOOKUP(H95,A95:G99,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B95,IF($E$3=\"Female\",B102,IF($E$3=\"Senior Citizen\",B109,B116)))","v":18000},0]
[{"$f":"B95+1","v":18001},25000,0.25,{"$f":"B95","v":18000},{"$f":"(B96-B95)*C96","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O95+1","v":18001},25000,0.25]
[{"$f":"B96+1","v":25001},50000,0.3,{"$f":"B96","v":25000},{"$f":"E96+(B97-B96)*C97","v":9250},0,0,{"$f":"IF(I95=C99,E98+ROUND((H95-J95),0)*I95,IF(I95=C98,E97+ROUND((H95-J95)*I95,0),IF(I95=C97,E96+ROUND((H95-J95)*I95,0),IF(I95=C96,E95+ROUND((H95-J95)*I95,0),E94+ROUND((H95-J95)*I95,0)))))","v":4979500},{"$f":"MIN(K99:L99)","v":248975},{"$f":"ROUND(SUM(H97+I97)*M95,0)","v":0},{"$f":"SUM(H97:J97)","v":5228475},null,null,{"$f":"O96+1","v":25001},50000,0.3]
[{"$f":"B97+1","v":50001},100000,0.4,{"$f":"B97","v":50000},{"$f":"E97+(B98-B97)*C98","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O97+1","v":50001},100000,0.4]
[{"$f":"B98+1","v":100001},null,0.5,100000,{"$f":"IF(J96=0,0,E98)","v":29250},0.05,0,50000,{"$f":"IF(H95>H99,H95-H99,0)","v":9950500},{"$f":"IF(I99>0,ROUND(I99*I95,0),0)","v":4975250},{"$f":"I99-J99","v":4975250},{"$f":"IF(H97>0,ROUND(H97*L95,0),0)","v":248975},{"$f":"IF(K99>L99,0,L99-K99)","v":0},{"$f":"O98+1","v":100001},0,0.5]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H97,IF($E$3=\"Female\",H104,IF($E$3=\"Senior Citizen\",H111,H118)))","v":4979500}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I97,IF($E$3=\"Female\",I104,IF($E$3=\"Senior Citizen\",I111,I118)))","v":248975}]
[0,18000,0,0,0,0,0,{"$f":"H95","v":10000500},{"$f":"VLOOKUP(H102,A102:C106,3)","v":0.5},{"$f":"INDEX(D102:D106,MATCH(I102,C102:C106,0))","v":100000},{"$f":"INDEX(E102:E106,MATCH(I102,C102:C106,0))","v":29250},{"$f":"IF(H102>H106,VLOOKUP(H102,A102:F106,6),0)","v":0.05},{"$f":"VLOOKUP(H102,A102:G106,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J97,IF($E$3=\"Female\",J104,IF($E$3=\"Senior Citizen\",J111,J118)))","v":0}]
[{"$f":"B102+1","v":18001},25000,0.25,{"$f":"B102","v":18000},{"$f":"(B103-B102)*C103","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K97,IF($E$3=\"Female\",K104,IF($E$3=\"Senior Citizen\",K111,K118)))","v":5228475}]
[{"$f":"B103+1","v":25001},50000,0.3,{"$f":"B103","v":25000},{"$f":"E103+(B104-B103)*C104","v":9250},0,0,{"$f":"IF(I102=C106,E105+ROUND((H102-J102),0)*I102,IF(I102=C105,E104+ROUND((H102-J102)*I102,0),IF(I102=C104,E103+ROUND((H102-J102)*I102,0),IF(I102=C103,E102+ROUND((H102-J102)*I102,0),E101+ROUND((H102-J102)*I102,0)))))","v":4979500},{"$f":"MIN(K106:L106)","v":248975},{"$f":"ROUND(SUM(H104+I104)*M102,0)","v":0},{"$f":"SUM(H104:J104)","v":5228475},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A94,IF($E$3=\"Female\",A101,IF($E$3=\"Senior Citizen\",A108,A115)))","v":"Not defined"}]
[{"$f":"B104+1","v":50001},100000,0.4,{"$f":"B104","v":50000},{"$f":"E104+(B105-B104)*C105","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M99,IF($E$3=\"Female\",M106,IF($E$3=\"Senior Citizen\",M113,M120)))","v":0}]
[{"$f":"B105+1","v":100001},null,0.5,100000,{"$f":"IF(J103=0,0,E105)","v":29250},0.05,0,{"$f":"H99","v":50000},{"$f":"IF(H102>H106,H102-H106,0)","v":9950500},{"$f":"IF(I106>0,ROUND(I106*I102,0),0)","v":4975250},{"$f":"I106-J106","v":4975250},{"$f":"IF(H104>0,ROUND(H104*L102,0),0)","v":248975},{"$f":"IF(K106>L106,0,L106-K106)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K97,IF($E$3=\"Female\",K104,IF($E$3=\"Senior Citizen\",K111,K118)))","v":5228475}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H95","v":10000500},{"$f":"VLOOKUP(H109,A109:C113,3)","v":0.5},{"$f":"INDEX(D109:D113,MATCH(I109,C109:C113,0))","v":100000},{"$f":"INDEX(E109:E113,MATCH(I109,C109:C113,0))","v":29250},{"$f":"IF(H109>H113,VLOOKUP(H109,A109:F113,6),0)","v":0.05},{"$f":"VLOOKUP(H109,A109:G113,7)","v":0}]
[{"$f":"B109+1","v":18001},25000,0.25,{"$f":"B109","v":18000},{"$f":"(B110-B109)*C110","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B110+1","v":25001},50000,0.3,{"$f":"B110","v":25000},{"$f":"E110+(B111-B110)*C111","v":9250},0,0,{"$f":"IF(I109=C113,E112+ROUND((H109-J109),0)*I109,IF(I109=C112,E111+ROUND((H109-J109)*I109,0),IF(I109=C111,E110+ROUND((H109-J109)*I109,0),IF(I109=C110,E109+ROUND((H109-J109)*I109,0),E108+ROUND((H109-J109)*I109,0)))))","v":4979500},{"$f":"MIN(K113:L113)","v":248975},{"$f":"ROUND(SUM(H111+I111)*M109,0)","v":0},{"$f":"SUM(H111:J111)","v":5228475}]
[{"$f":"B111+1","v":50001},100000,0.4,{"$f":"B111","v":50000},{"$f":"E111+(B112-B111)*C112","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B112+1","v":100001},null,0.5,100000,{"$f":"IF(J110=0,0,E112)","v":29250},0.05,0,{"$f":"H106","v":50000},{"$f":"IF(H109>H113,H109-H113,0)","v":9950500},{"$f":"IF(I113>0,ROUND(I113*I109,0),0)","v":4975250},{"$f":"I113-J113","v":4975250},{"$f":"IF(H111>0,ROUND(H111*L109,0),0)","v":248975},{"$f":"IF(K113>L113,0,L113-K113)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H95","v":10000500},{"$f":"VLOOKUP(H116,A116:C120,3)","v":0.5},{"$f":"INDEX(D116:D120,MATCH(I116,C116:C120,0))","v":100000},{"$f":"INDEX(E116:E120,MATCH(I116,C116:C120,0))","v":29250},{"$f":"IF(H116>H120,VLOOKUP(H116,A116:F120,6),0)","v":0.05},{"$f":"VLOOKUP(H116,A116:G120,7)","v":0}]
[{"$f":"B116+1","v":18001},25000,0.25,{"$f":"B116","v":18000},{"$f":"(B117-B116)*C117","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B117+1","v":25001},50000,0.3,{"$f":"B117","v":25000},{"$f":"E117+(B118-B117)*C118","v":9250},0,0,{"$f":"IF(I116=C120,E119+ROUND((H116-J116),0)*I116,IF(I116=C119,E118+ROUND((H116-J116)*I116,0),IF(I116=C118,E117+ROUND((H116-J116)*I116,0),IF(I116=C117,E116+ROUND((H116-J116)*I116,0),E115+ROUND((H116-J116)*I116,0)))))","v":4979500},{"$f":"MIN(K120:L120)","v":248975},{"$f":"ROUND(SUM(H118+I118)*M116,0)","v":0},{"$f":"SUM(H118:J118)","v":5228475}]
[{"$f":"B118+1","v":50001},100000,0.4,{"$f":"B118","v":50000},{"$f":"E118+(B119-B118)*C119","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B119+1","v":100001},null,0.5,100000,{"$f":"IF(J117=0,0,E119)","v":29250},0.05,0,{"$f":"H113","v":50000},{"$f":"IF(H116>H120,H116-H120,0)","v":9950500},{"$f":"IF(I120>0,ROUND(I120*I116,0),0)","v":4975250},{"$f":"I120-J120","v":4975250},{"$f":"IF(H118>0,ROUND(H118*L116,0),0)","v":248975},{"$f":"IF(K120>L120,0,L120-K120)","v":0}]
[null,null,1989,{"$f":"C121+1","v":1990},null,"1989-90"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C121","v":1989},{"$f":"D121","v":1990}]
[0,18000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H124,A124:C128,3)","v":0.5},{"$f":"INDEX(D124:D128,MATCH(I124,C124:C128,0))","v":100000},{"$f":"INDEX(E124:E128,MATCH(I124,C124:C128,0))","v":28900},{"$f":"IF(H124>H128,VLOOKUP(H124,A124:F128,6),0)","v":0.08},{"$f":"VLOOKUP(H124,A124:G128,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B124,IF($E$3=\"Female\",B131,IF($E$3=\"Senior Citizen\",B138,B145)))","v":18000},0]
[{"$f":"B124+1","v":18001},25000,0.2,{"$f":"B124","v":18000},{"$f":"(B125-B124)*C125","v":1400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O124+1","v":18001},25000,0.2]
[{"$f":"B125+1","v":25001},50000,0.3,{"$f":"B125","v":25000},{"$f":"E125+(B126-B125)*C126","v":8900},0,0,{"$f":"IF(I124=C128,E127+ROUND((H124-J124),0)*I124,IF(I124=C127,E126+ROUND((H124-J124)*I124,0),IF(I124=C126,E125+ROUND((H124-J124)*I124,0),IF(I124=C125,E124+ROUND((H124-J124)*I124,0),E123+ROUND((H124-J124)*I124,0)))))","v":4979150},{"$f":"MIN(K128:L128)","v":398332},{"$f":"ROUND(SUM(H126+I126)*M124,0)","v":0},{"$f":"SUM(H126:J126)","v":5377482},null,null,{"$f":"O125+1","v":25001},50000,0.3]
[{"$f":"B126+1","v":50001},100000,0.4,{"$f":"B126","v":50000},{"$f":"E126+(B127-B126)*C127","v":28900},0.08,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O126+1","v":50001},100000,0.4]
[{"$f":"B127+1","v":100001},null,0.5,100000,{"$f":"IF(J125=0,0,E127)","v":28900},0.08,0,50000,{"$f":"IF(H124>H128,H124-H128,0)","v":9950500},{"$f":"IF(I128>0,ROUND(I128*I124,0),0)","v":4975250},{"$f":"I128-J128","v":4975250},{"$f":"IF(H126>0,ROUND(H126*L124,0),0)","v":398332},{"$f":"IF(K128>L128,0,L128-K128)","v":0},{"$f":"O127+1","v":100001},0,0.5]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H126,IF($E$3=\"Female\",H133,IF($E$3=\"Senior Citizen\",H140,H147)))","v":4979150}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I126,IF($E$3=\"Female\",I133,IF($E$3=\"Senior Citizen\",I140,I147)))","v":398332}]
[0,18000,0,0,0,0,0,{"$f":"H124","v":10000500},{"$f":"VLOOKUP(H131,A131:C135,3)","v":0.5},{"$f":"INDEX(D131:D135,MATCH(I131,C131:C135,0))","v":100000},{"$f":"INDEX(E131:E135,MATCH(I131,C131:C135,0))","v":28900},{"$f":"IF(H131>H135,VLOOKUP(H131,A131:F135,6),0)","v":0.08},{"$f":"VLOOKUP(H131,A131:G135,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J126,IF($E$3=\"Female\",J133,IF($E$3=\"Senior Citizen\",J140,J147)))","v":0}]
[{"$f":"B131+1","v":18001},25000,0.2,{"$f":"B131","v":18000},{"$f":"(B132-B131)*C132","v":1400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K126,IF($E$3=\"Female\",K133,IF($E$3=\"Senior Citizen\",K140,K147)))","v":5377482}]
[{"$f":"B132+1","v":25001},50000,0.3,{"$f":"B132","v":25000},{"$f":"E132+(B133-B132)*C133","v":8900},0,0,{"$f":"IF(I131=C135,E134+ROUND((H131-J131),0)*I131,IF(I131=C134,E133+ROUND((H131-J131)*I131,0),IF(I131=C133,E132+ROUND((H131-J131)*I131,0),IF(I131=C132,E131+ROUND((H131-J131)*I131,0),E130+ROUND((H131-J131)*I131,0)))))","v":4979150},{"$f":"MIN(K135:L135)","v":398332},{"$f":"ROUND(SUM(H133+I133)*M131,0)","v":0},{"$f":"SUM(H133:J133)","v":5377482},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A123,IF($E$3=\"Female\",A130,IF($E$3=\"Senior Citizen\",A137,A144)))","v":"Not defined"}]
[{"$f":"B133+1","v":50001},100000,0.4,{"$f":"B133","v":50000},{"$f":"E133+(B134-B133)*C134","v":28900},0.08,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M128,IF($E$3=\"Female\",M135,IF($E$3=\"Senior Citizen\",M142,M149)))","v":0}]
[{"$f":"B134+1","v":100001},null,0.5,100000,{"$f":"IF(J132=0,0,E134)","v":28900},0.08,0,{"$f":"H128","v":50000},{"$f":"IF(H131>H135,H131-H135,0)","v":9950500},{"$f":"IF(I135>0,ROUND(I135*I131,0),0)","v":4975250},{"$f":"I135-J135","v":4975250},{"$f":"IF(H133>0,ROUND(H133*L131,0),0)","v":398332},{"$f":"IF(K135>L135,0,L135-K135)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K126,IF($E$3=\"Female\",K133,IF($E$3=\"Senior Citizen\",K140,K147)))","v":5377482}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H124","v":10000500},{"$f":"VLOOKUP(H138,A138:C142,3)","v":0.5},{"$f":"INDEX(D138:D142,MATCH(I138,C138:C142,0))","v":100000},{"$f":"INDEX(E138:E142,MATCH(I138,C138:C142,0))","v":28900},{"$f":"IF(H138>H142,VLOOKUP(H138,A138:F142,6),0)","v":0.08},{"$f":"VLOOKUP(H138,A138:G142,7)","v":0}]
[{"$f":"B138+1","v":18001},25000,0.2,{"$f":"B138","v":18000},{"$f":"(B139-B138)*C139","v":1400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B139+1","v":25001},50000,0.3,{"$f":"B139","v":25000},{"$f":"E139+(B140-B139)*C140","v":8900},0,0,{"$f":"IF(I138=C142,E141+ROUND((H138-J138),0)*I138,IF(I138=C141,E140+ROUND((H138-J138)*I138,0),IF(I138=C140,E139+ROUND((H138-J138)*I138,0),IF(I138=C139,E138+ROUND((H138-J138)*I138,0),E137+ROUND((H138-J138)*I138,0)))))","v":4979150},{"$f":"MIN(K142:L142)","v":398332},{"$f":"ROUND(SUM(H140+I140)*M138,0)","v":0},{"$f":"SUM(H140:J140)","v":5377482}]
[{"$f":"B140+1","v":50001},100000,0.4,{"$f":"B140","v":50000},{"$f":"E140+(B141-B140)*C141","v":28900},0.08,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B141+1","v":100001},null,0.5,100000,{"$f":"IF(J139=0,0,E141)","v":28900},0.08,0,{"$f":"H135","v":50000},{"$f":"IF(H138>H142,H138-H142,0)","v":9950500},{"$f":"IF(I142>0,ROUND(I142*I138,0),0)","v":4975250},{"$f":"I142-J142","v":4975250},{"$f":"IF(H140>0,ROUND(H140*L138,0),0)","v":398332},{"$f":"IF(K142>L142,0,L142-K142)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H124","v":10000500},{"$f":"VLOOKUP(H145,A145:C149,3)","v":0.5},{"$f":"INDEX(D145:D149,MATCH(I145,C145:C149,0))","v":100000},{"$f":"INDEX(E145:E149,MATCH(I145,C145:C149,0))","v":28900},{"$f":"IF(H145>H149,VLOOKUP(H145,A145:F149,6),0)","v":0.08},{"$f":"VLOOKUP(H145,A145:G149,7)","v":0}]
[{"$f":"B145+1","v":18001},25000,0.2,{"$f":"B145","v":18000},{"$f":"(B146-B145)*C146","v":1400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B146+1","v":25001},50000,0.3,{"$f":"B146","v":25000},{"$f":"E146+(B147-B146)*C147","v":8900},0,0,{"$f":"IF(I145=C149,E148+ROUND((H145-J145),0)*I145,IF(I145=C148,E147+ROUND((H145-J145)*I145,0),IF(I145=C147,E146+ROUND((H145-J145)*I145,0),IF(I145=C146,E145+ROUND((H145-J145)*I145,0),E144+ROUND((H145-J145)*I145,0)))))","v":4979150},{"$f":"MIN(K149:L149)","v":398332},{"$f":"ROUND(SUM(H147+I147)*M145,0)","v":0},{"$f":"SUM(H147:J147)","v":5377482}]
[{"$f":"B147+1","v":50001},100000,0.4,{"$f":"B147","v":50000},{"$f":"E147+(B148-B147)*C148","v":28900},0.08,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B148+1","v":100001},null,0.5,100000,{"$f":"IF(J146=0,0,E148)","v":28900},0.08,0,{"$f":"H142","v":50000},{"$f":"IF(H145>H149,H145-H149,0)","v":9950500},{"$f":"IF(I149>0,ROUND(I149*I145,0),0)","v":4975250},{"$f":"I149-J149","v":4975250},{"$f":"IF(H147>0,ROUND(H147*L145,0),0)","v":398332},{"$f":"IF(K149>L149,0,L149-K149)","v":0}]
[null,null,1990,{"$f":"C150+1","v":1991},null,"1990-91"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C150","v":1990},{"$f":"D150","v":1991}]
[0,22000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H153,A153:C157,3)","v":0.5},{"$f":"INDEX(D153:D157,MATCH(I153,C153:C157,0))","v":100000},{"$f":"INDEX(E153:E157,MATCH(I153,C153:C157,0))","v":27600},{"$f":"IF(H153>H157,VLOOKUP(H153,A153:F157,6),0)","v":0.12},{"$f":"VLOOKUP(H153,A153:G157,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B153,IF($E$3=\"Female\",B160,IF($E$3=\"Senior Citizen\",B167,B174)))","v":22000},0]
[{"$f":"B153+1","v":22001},30000,0.2,{"$f":"B153","v":22000},{"$f":"(B154-B153)*C154","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O153+1","v":22001},30000,0.2]
[{"$f":"B154+1","v":30001},50000,0.3,{"$f":"B154","v":30000},{"$f":"E154+(B155-B154)*C155","v":7600},0,0,{"$f":"IF(I153=C157,E156+ROUND((H153-J153),0)*I153,IF(I153=C156,E155+ROUND((H153-J153)*I153,0),IF(I153=C155,E154+ROUND((H153-J153)*I153,0),IF(I153=C154,E153+ROUND((H153-J153)*I153,0),E152+ROUND((H153-J153)*I153,0)))))","v":4977850},{"$f":"MIN(K157:L157)","v":597342},{"$f":"ROUND(SUM(H155+I155)*M153,0)","v":0},{"$f":"SUM(H155:J155)","v":5575192},null,null,{"$f":"O154+1","v":30001},50000,0.3]
[{"$f":"B155+1","v":50001},100000,0.4,{"$f":"B155","v":50000},{"$f":"E155+(B156-B155)*C156","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O155+1","v":50001},100000,0.4]
[{"$f":"B156+1","v":100001},null,0.5,100000,{"$f":"IF(J154=0,0,E156)","v":27600},0.12,0,75000,{"$f":"IF(H153>H157,H153-H157,0)","v":9925500},{"$f":"IF(I157>0,ROUND(I157*I153,0),0)","v":4962750},{"$f":"I157-J157","v":4962750},{"$f":"IF(H155>0,ROUND(H155*L153,0),0)","v":597342},{"$f":"IF(K157>L157,0,L157-K157)","v":0},{"$f":"O156+1","v":100001},0,0.5]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H155,IF($E$3=\"Female\",H162,IF($E$3=\"Senior Citizen\",H169,H176)))","v":4977850}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I155,IF($E$3=\"Female\",I162,IF($E$3=\"Senior Citizen\",I169,I176)))","v":597342}]
[0,22000,0,0,0,0,0,{"$f":"H153","v":10000500},{"$f":"VLOOKUP(H160,A160:C164,3)","v":0.5},{"$f":"INDEX(D160:D164,MATCH(I160,C160:C164,0))","v":100000},{"$f":"INDEX(E160:E164,MATCH(I160,C160:C164,0))","v":27600},{"$f":"IF(H160>H164,VLOOKUP(H160,A160:F164,6),0)","v":0.12},{"$f":"VLOOKUP(H160,A160:G164,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J155,IF($E$3=\"Female\",J162,IF($E$3=\"Senior Citizen\",J169,J176)))","v":0}]
[{"$f":"B160+1","v":22001},30000,0.2,{"$f":"B160","v":22000},{"$f":"(B161-B160)*C161","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K155,IF($E$3=\"Female\",K162,IF($E$3=\"Senior Citizen\",K169,K176)))","v":5575192}]
[{"$f":"B161+1","v":30001},50000,0.3,{"$f":"B161","v":30000},{"$f":"E161+(B162-B161)*C162","v":7600},0,0,{"$f":"IF(I160=C164,E163+ROUND((H160-J160),0)*I160,IF(I160=C163,E162+ROUND((H160-J160)*I160,0),IF(I160=C162,E161+ROUND((H160-J160)*I160,0),IF(I160=C161,E160+ROUND((H160-J160)*I160,0),E159+ROUND((H160-J160)*I160,0)))))","v":4977850},{"$f":"MIN(K164:L164)","v":597342},{"$f":"ROUND(SUM(H162+I162)*M160,0)","v":0},{"$f":"SUM(H162:J162)","v":5575192},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A152,IF($E$3=\"Female\",A159,IF($E$3=\"Senior Citizen\",A166,A173)))","v":"Not defined"}]
[{"$f":"B162+1","v":50001},100000,0.4,{"$f":"B162","v":50000},{"$f":"E162+(B163-B162)*C163","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M157,IF($E$3=\"Female\",M164,IF($E$3=\"Senior Citizen\",M171,M178)))","v":0}]
[{"$f":"B163+1","v":100001},null,0.5,100000,{"$f":"IF(J161=0,0,E163)","v":27600},0.12,0,{"$f":"H157","v":75000},{"$f":"IF(H160>H164,H160-H164,0)","v":9925500},{"$f":"IF(I164>0,ROUND(I164*I160,0),0)","v":4962750},{"$f":"I164-J164","v":4962750},{"$f":"IF(H162>0,ROUND(H162*L160,0),0)","v":597342},{"$f":"IF(K164>L164,0,L164-K164)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K155,IF($E$3=\"Female\",K162,IF($E$3=\"Senior Citizen\",K169,K176)))","v":5575192}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,22000,0,0,0,0,0,{"$f":"H153","v":10000500},{"$f":"VLOOKUP(H167,A167:C171,3)","v":0.5},{"$f":"INDEX(D167:D171,MATCH(I167,C167:C171,0))","v":100000},{"$f":"INDEX(E167:E171,MATCH(I167,C167:C171,0))","v":27600},{"$f":"IF(H167>H171,VLOOKUP(H167,A167:F171,6),0)","v":0.12},{"$f":"VLOOKUP(H167,A167:G171,7)","v":0}]
[{"$f":"B167+1","v":22001},30000,0.2,{"$f":"B167","v":22000},{"$f":"(B168-B167)*C168","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B168+1","v":30001},50000,0.3,{"$f":"B168","v":30000},{"$f":"E168+(B169-B168)*C169","v":7600},0,0,{"$f":"IF(I167=C171,E170+ROUND((H167-J167),0)*I167,IF(I167=C170,E169+ROUND((H167-J167)*I167,0),IF(I167=C169,E168+ROUND((H167-J167)*I167,0),IF(I167=C168,E167+ROUND((H167-J167)*I167,0),E166+ROUND((H167-J167)*I167,0)))))","v":4977850},{"$f":"MIN(K171:L171)","v":597342},{"$f":"ROUND(SUM(H169+I169)*M167,0)","v":0},{"$f":"SUM(H169:J169)","v":5575192}]
[{"$f":"B169+1","v":50001},100000,0.4,{"$f":"B169","v":50000},{"$f":"E169+(B170-B169)*C170","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B170+1","v":100001},null,0.5,100000,{"$f":"IF(J168=0,0,E170)","v":27600},0.12,0,{"$f":"H164","v":75000},{"$f":"IF(H167>H171,H167-H171,0)","v":9925500},{"$f":"IF(I171>0,ROUND(I171*I167,0),0)","v":4962750},{"$f":"I171-J171","v":4962750},{"$f":"IF(H169>0,ROUND(H169*L167,0),0)","v":597342},{"$f":"IF(K171>L171,0,L171-K171)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,22000,0,0,0,0,0,{"$f":"H153","v":10000500},{"$f":"VLOOKUP(H174,A174:C178,3)","v":0.5},{"$f":"INDEX(D174:D178,MATCH(I174,C174:C178,0))","v":100000},{"$f":"INDEX(E174:E178,MATCH(I174,C174:C178,0))","v":27600},{"$f":"IF(H174>H178,VLOOKUP(H174,A174:F178,6),0)","v":0.12},{"$f":"VLOOKUP(H174,A174:G178,7)","v":0}]
[{"$f":"B174+1","v":22001},30000,0.2,{"$f":"B174","v":22000},{"$f":"(B175-B174)*C175","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B175+1","v":30001},50000,0.3,{"$f":"B175","v":30000},{"$f":"E175+(B176-B175)*C176","v":7600},0,0,{"$f":"IF(I174=C178,E177+ROUND((H174-J174),0)*I174,IF(I174=C177,E176+ROUND((H174-J174)*I174,0),IF(I174=C176,E175+ROUND((H174-J174)*I174,0),IF(I174=C175,E174+ROUND((H174-J174)*I174,0),E173+ROUND((H174-J174)*I174,0)))))","v":4977850},{"$f":"MIN(K178:L178)","v":597342},{"$f":"ROUND(SUM(H176+I176)*M174,0)","v":0},{"$f":"SUM(H176:J176)","v":5575192}]
[{"$f":"B176+1","v":50001},100000,0.4,{"$f":"B176","v":50000},{"$f":"E176+(B177-B176)*C177","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B177+1","v":100001},null,0.5,100000,{"$f":"IF(J175=0,0,E177)","v":27600},0.12,0,{"$f":"H171","v":75000},{"$f":"IF(H174>H178,H174-H178,0)","v":9925500},{"$f":"IF(I178>0,ROUND(I178*I174,0),0)","v":4962750},{"$f":"I178-J178","v":4962750},{"$f":"IF(H176>0,ROUND(H176*L174,0),0)","v":597342},{"$f":"IF(K178>L178,0,L178-K178)","v":0}]
[null,null,1991,{"$f":"C179+1","v":1992},null,"1991-92"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C179","v":1991},{"$f":"D179","v":1992}]
[0,22000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H182,A182:C186,3)","v":0.5},{"$f":"INDEX(D182:D186,MATCH(I182,C182:C186,0))","v":100000},{"$f":"INDEX(E182:E186,MATCH(I182,C182:C186,0))","v":27600},{"$f":"IF(H182>H186,VLOOKUP(H182,A182:F186,6),0)","v":0.12},{"$f":"VLOOKUP(H182,A182:G186,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B182,IF($E$3=\"Female\",B189,IF($E$3=\"Senior Citizen\",B196,B203)))","v":22000},0]
[{"$f":"B182+1","v":22001},30000,0.2,{"$f":"B182","v":22000},{"$f":"(B183-B182)*C183","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O182+1","v":22001},30000,0.2]
[{"$f":"B183+1","v":30001},50000,0.3,{"$f":"B183","v":30000},{"$f":"E183+(B184-B183)*C184","v":7600},0,0,{"$f":"IF(I182=C186,E185+ROUND((H182-J182),0)*I182,IF(I182=C185,E184+ROUND((H182-J182)*I182,0),IF(I182=C184,E183+ROUND((H182-J182)*I182,0),IF(I182=C183,E182+ROUND((H182-J182)*I182,0),E181+ROUND((H182-J182)*I182,0)))))","v":4977850},{"$f":"MIN(K186:L186)","v":597342},{"$f":"ROUND(SUM(H184+I184)*M182,0)","v":0},{"$f":"SUM(H184:J184)","v":5575192},null,null,{"$f":"O183+1","v":30001},50000,0.3]
[{"$f":"B184+1","v":50001},100000,0.4,{"$f":"B184","v":50000},{"$f":"E184+(B185-B184)*C185","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O184+1","v":50001},100000,0.4]
[{"$f":"B185+1","v":100001},null,0.5,100000,{"$f":"IF(J183=0,0,E185)","v":27600},0.12,0,100000,{"$f":"IF(H182>H186,H182-H186,0)","v":9900500},{"$f":"IF(I186>0,ROUND(I186*I182,0),0)","v":4950250},{"$f":"I186-J186","v":4950250},{"$f":"IF(H184>0,ROUND(H184*L182,0),0)","v":597342},{"$f":"IF(K186>L186,0,L186-K186)","v":0},{"$f":"O185+1","v":100001},0,0.5]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H184,IF($E$3=\"Female\",H191,IF($E$3=\"Senior Citizen\",H198,H205)))","v":4977850}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I184,IF($E$3=\"Female\",I191,IF($E$3=\"Senior Citizen\",I198,I205)))","v":597342}]
[0,22000,0,0,0,0,0,{"$f":"H182","v":10000500},{"$f":"VLOOKUP(H189,A189:C193,3)","v":0.5},{"$f":"INDEX(D189:D193,MATCH(I189,C189:C193,0))","v":100000},{"$f":"INDEX(E189:E193,MATCH(I189,C189:C193,0))","v":27600},{"$f":"IF(H189>H193,VLOOKUP(H189,A189:F193,6),0)","v":0.12},{"$f":"VLOOKUP(H189,A189:G193,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J184,IF($E$3=\"Female\",J191,IF($E$3=\"Senior Citizen\",J198,J205)))","v":0}]
[{"$f":"B189+1","v":22001},30000,0.2,{"$f":"B189","v":22000},{"$f":"(B190-B189)*C190","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K184,IF($E$3=\"Female\",K191,IF($E$3=\"Senior Citizen\",K198,K205)))","v":5575192}]
[{"$f":"B190+1","v":30001},50000,0.3,{"$f":"B190","v":30000},{"$f":"E190+(B191-B190)*C191","v":7600},0,0,{"$f":"IF(I189=C193,E192+ROUND((H189-J189),0)*I189,IF(I189=C192,E191+ROUND((H189-J189)*I189,0),IF(I189=C191,E190+ROUND((H189-J189)*I189,0),IF(I189=C190,E189+ROUND((H189-J189)*I189,0),E188+ROUND((H189-J189)*I189,0)))))","v":4977850},{"$f":"MIN(K193:L193)","v":597342},{"$f":"ROUND(SUM(H191+I191)*M189,0)","v":0},{"$f":"SUM(H191:J191)","v":5575192},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A181,IF($E$3=\"Female\",A188,IF($E$3=\"Senior Citizen\",A195,A202)))","v":"Not defined"}]
[{"$f":"B191+1","v":50001},100000,0.4,{"$f":"B191","v":50000},{"$f":"E191+(B192-B191)*C192","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M186,IF($E$3=\"Female\",M193,IF($E$3=\"Senior Citizen\",M200,M207)))","v":0}]
[{"$f":"B192+1","v":100001},null,0.5,100000,{"$f":"IF(J190=0,0,E192)","v":27600},0.12,0,{"$f":"H186","v":100000},{"$f":"IF(H189>H193,H189-H193,0)","v":9900500},{"$f":"IF(I193>0,ROUND(I193*I189,0),0)","v":4950250},{"$f":"I193-J193","v":4950250},{"$f":"IF(H191>0,ROUND(H191*L189,0),0)","v":597342},{"$f":"IF(K193>L193,0,L193-K193)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K184,IF($E$3=\"Female\",K191,IF($E$3=\"Senior Citizen\",K198,K205)))","v":5575192}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,22000,0,0,0,0,0,{"$f":"H182","v":10000500},{"$f":"VLOOKUP(H196,A196:C200,3)","v":0.5},{"$f":"INDEX(D196:D200,MATCH(I196,C196:C200,0))","v":100000},{"$f":"INDEX(E196:E200,MATCH(I196,C196:C200,0))","v":27600},{"$f":"IF(H196>H200,VLOOKUP(H196,A196:F200,6),0)","v":0.12},{"$f":"VLOOKUP(H196,A196:G200,7)","v":0}]
[{"$f":"B196+1","v":22001},30000,0.2,{"$f":"B196","v":22000},{"$f":"(B197-B196)*C197","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B197+1","v":30001},50000,0.3,{"$f":"B197","v":30000},{"$f":"E197+(B198-B197)*C198","v":7600},0,0,{"$f":"IF(I196=C200,E199+ROUND((H196-J196),0)*I196,IF(I196=C199,E198+ROUND((H196-J196)*I196,0),IF(I196=C198,E197+ROUND((H196-J196)*I196,0),IF(I196=C197,E196+ROUND((H196-J196)*I196,0),E195+ROUND((H196-J196)*I196,0)))))","v":4977850},{"$f":"MIN(K200:L200)","v":597342},{"$f":"ROUND(SUM(H198+I198)*M196,0)","v":0},{"$f":"SUM(H198:J198)","v":5575192}]
[{"$f":"B198+1","v":50001},100000,0.4,{"$f":"B198","v":50000},{"$f":"E198+(B199-B198)*C199","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B199+1","v":100001},null,0.5,100000,{"$f":"IF(J197=0,0,E199)","v":27600},0.12,0,{"$f":"H193","v":100000},{"$f":"IF(H196>H200,H196-H200,0)","v":9900500},{"$f":"IF(I200>0,ROUND(I200*I196,0),0)","v":4950250},{"$f":"I200-J200","v":4950250},{"$f":"IF(H198>0,ROUND(H198*L196,0),0)","v":597342},{"$f":"IF(K200>L200,0,L200-K200)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,22000,0,0,0,0,0,{"$f":"H182","v":10000500},{"$f":"VLOOKUP(H203,A203:C207,3)","v":0.5},{"$f":"INDEX(D203:D207,MATCH(I203,C203:C207,0))","v":100000},{"$f":"INDEX(E203:E207,MATCH(I203,C203:C207,0))","v":27600},{"$f":"IF(H203>H207,VLOOKUP(H203,A203:F207,6),0)","v":0.12},{"$f":"VLOOKUP(H203,A203:G207,7)","v":0}]
[{"$f":"B203+1","v":22001},30000,0.2,{"$f":"B203","v":22000},{"$f":"(B204-B203)*C204","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B204+1","v":30001},50000,0.3,{"$f":"B204","v":30000},{"$f":"E204+(B205-B204)*C205","v":7600},0,0,{"$f":"IF(I203=C207,E206+ROUND((H203-J203),0)*I203,IF(I203=C206,E205+ROUND((H203-J203)*I203,0),IF(I203=C205,E204+ROUND((H203-J203)*I203,0),IF(I203=C204,E203+ROUND((H203-J203)*I203,0),E202+ROUND((H203-J203)*I203,0)))))","v":4977850},{"$f":"MIN(K207:L207)","v":597342},{"$f":"ROUND(SUM(H205+I205)*M203,0)","v":0},{"$f":"SUM(H205:J205)","v":5575192}]
[{"$f":"B205+1","v":50001},100000,0.4,{"$f":"B205","v":50000},{"$f":"E205+(B206-B205)*C206","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B206+1","v":100001},null,0.5,100000,{"$f":"IF(J204=0,0,E206)","v":27600},0.12,0,{"$f":"H200","v":100000},{"$f":"IF(H203>H207,H203-H207,0)","v":9900500},{"$f":"IF(I207>0,ROUND(I207*I203,0),0)","v":4950250},{"$f":"I207-J207","v":4950250},{"$f":"IF(H205>0,ROUND(H205*L203,0),0)","v":597342},{"$f":"IF(K207>L207,0,L207-K207)","v":0}]
[null,null,1992,{"$f":"C208+1","v":1993},null,"1992-93"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C208","v":1992},{"$f":"D208","v":1993}]
[0,28000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H211,A211:C215,3)","v":0.4},{"$f":"INDEX(D211:D215,MATCH(I211,C211:C215,0))","v":100000},{"$f":"INDEX(E211:E215,MATCH(I211,C211:C215,0))","v":19400},{"$f":"IF(H211>H215,VLOOKUP(H211,A211:F215,6),0)","v":0.12},{"$f":"VLOOKUP(H211,A211:G215,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B211,IF($E$3=\"Female\",B218,IF($E$3=\"Senior Citizen\",B225,B232)))","v":28000},0]
[{"$f":"B211+1","v":28001},50000,0.2,{"$f":"B211","v":28000},{"$f":"(B212-B211)*C212","v":4400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O211+1","v":28001},50000,0.2]
[{"$f":"B212+1","v":50001},100000,0.3,{"$f":"B212","v":50000},{"$f":"E212+(B213-B212)*C213","v":19400},0,0,{"$f":"IF(I211=C215,E214+ROUND((H211-J211),0)*I211,IF(I211=C214,E213+ROUND((H211-J211)*I211,0),IF(I211=C213,E212+ROUND((H211-J211)*I211,0),IF(I211=C212,E211+ROUND((H211-J211)*I211,0),E210+ROUND((H211-J211)*I211,0)))))","v":3979600},{"$f":"MIN(K215:L215)","v":477552},{"$f":"ROUND(SUM(H213+I213)*M211,0)","v":0},{"$f":"SUM(H213:J213)","v":4457152},null,null,{"$f":"O212+1","v":50001},100000,0.3]
[{"$f":"B213+1","v":100001},null,0.4,{"$f":"B213","v":100000},{"$f":"IF(J211=0,0,E213)","v":19400},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O213+1","v":100001},0,0.4]
["Surcharge Limit",null,null,100000,null,0.12,0,100000,{"$f":"IF(H211>H215,H211-H215,0)","v":9900500},{"$f":"IF(I215>0,ROUND(I215*I211,0),0)","v":3960200},{"$f":"I215-J215","v":5940300},{"$f":"IF(H213>0,ROUND(H213*L211,0),0)","v":477552},{"$f":"IF(K215>L215,0,L215-K215)","v":0},{"$f":"O214+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H213,IF($E$3=\"Female\",H220,IF($E$3=\"Senior Citizen\",H227,H234)))","v":3979600}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I213,IF($E$3=\"Female\",I220,IF($E$3=\"Senior Citizen\",I227,I234)))","v":477552}]
[0,28000,0,0,0,0,0,{"$f":"H211","v":10000500},{"$f":"VLOOKUP(H218,A218:C222,3)","v":0.4},{"$f":"INDEX(D218:D222,MATCH(I218,C218:C222,0))","v":100000},{"$f":"INDEX(E218:E222,MATCH(I218,C218:C222,0))","v":19400},{"$f":"IF(H218>H222,VLOOKUP(H218,A218:F222,6),0)","v":0.12},{"$f":"VLOOKUP(H218,A218:G222,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J213,IF($E$3=\"Female\",J220,IF($E$3=\"Senior Citizen\",J227,J234)))","v":0}]
[{"$f":"B218+1","v":28001},50000,0.2,{"$f":"B218","v":28000},{"$f":"(B219-B218)*C219","v":4400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K213,IF($E$3=\"Female\",K220,IF($E$3=\"Senior Citizen\",K227,K234)))","v":4457152}]
[{"$f":"B219+1","v":50001},100000,0.3,{"$f":"B219","v":50000},{"$f":"E219+(B220-B219)*C220","v":19400},0,0,{"$f":"IF(I218=C222,E221+ROUND((H218-J218),0)*I218,IF(I218=C221,E220+ROUND((H218-J218)*I218,0),IF(I218=C220,E219+ROUND((H218-J218)*I218,0),IF(I218=C219,E218+ROUND((H218-J218)*I218,0),E217+ROUND((H218-J218)*I218,0)))))","v":3979600},{"$f":"MIN(K222:L222)","v":477552},{"$f":"ROUND(SUM(H220+I220)*M218,0)","v":0},{"$f":"SUM(H220:J220)","v":4457152},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A210,IF($E$3=\"Female\",A217,IF($E$3=\"Senior Citizen\",A224,A231)))","v":"Not defined"}]
[{"$f":"B220+1","v":100001},null,0.4,{"$f":"B220","v":100000},{"$f":"IF(J218=0,0,E220)","v":19400},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M215,IF($E$3=\"Female\",M222,IF($E$3=\"Senior Citizen\",M229,M236)))","v":0}]
["Surcharge Limit",null,null,100000,null,0.12,0,{"$f":"H215","v":100000},{"$f":"IF(H218>H222,H218-H222,0)","v":9900500},{"$f":"IF(I222>0,ROUND(I222*I218,0),0)","v":3960200},{"$f":"I222-J222","v":5940300},{"$f":"IF(H220>0,ROUND(H220*L218,0),0)","v":477552},{"$f":"IF(K222>L222,0,L222-K222)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K213,IF($E$3=\"Female\",K220,IF($E$3=\"Senior Citizen\",K227,K234)))","v":4457152}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,28000,0,0,0,0,0,{"$f":"H211","v":10000500},{"$f":"VLOOKUP(H225,A225:C229,3)","v":0.4},{"$f":"INDEX(D225:D229,MATCH(I225,C225:C229,0))","v":100000},{"$f":"INDEX(E225:E229,MATCH(I225,C225:C229,0))","v":19400},{"$f":"IF(H225>H229,VLOOKUP(H225,A225:F229,6),0)","v":0.12},{"$f":"VLOOKUP(H225,A225:G229,7)","v":0}]
[{"$f":"B225+1","v":28001},50000,0.2,{"$f":"B225","v":28000},{"$f":"(B226-B225)*C226","v":4400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B226+1","v":50001},100000,0.3,{"$f":"B226","v":50000},{"$f":"E226+(B227-B226)*C227","v":19400},0,0,{"$f":"IF(I225=C229,E228+ROUND((H225-J225),0)*I225,IF(I225=C228,E227+ROUND((H225-J225)*I225,0),IF(I225=C227,E226+ROUND((H225-J225)*I225,0),IF(I225=C226,E225+ROUND((H225-J225)*I225,0),E224+ROUND((H225-J225)*I225,0)))))","v":3979600},{"$f":"MIN(K229:L229)","v":477552},{"$f":"ROUND(SUM(H227+I227)*M225,0)","v":0},{"$f":"SUM(H227:J227)","v":4457152}]
[{"$f":"B227+1","v":100001},null,0.4,{"$f":"B227","v":100000},{"$f":"IF(J225=0,0,E227)","v":19400},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,100000,null,0.12,0,{"$f":"H222","v":100000},{"$f":"IF(H225>H229,H225-H229,0)","v":9900500},{"$f":"IF(I229>0,ROUND(I229*I225,0),0)","v":3960200},{"$f":"I229-J229","v":5940300},{"$f":"IF(H227>0,ROUND(H227*L225,0),0)","v":477552},{"$f":"IF(K229>L229,0,L229-K229)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,28000,0,0,0,0,0,{"$f":"H211","v":10000500},{"$f":"VLOOKUP(H232,A232:C236,3)","v":0.4},{"$f":"INDEX(D232:D236,MATCH(I232,C232:C236,0))","v":100000},{"$f":"INDEX(E232:E236,MATCH(I232,C232:C236,0))","v":19400},{"$f":"IF(H232>H236,VLOOKUP(H232,A232:F236,6),0)","v":0.12},{"$f":"VLOOKUP(H232,A232:G236,7)","v":0}]
[{"$f":"B232+1","v":28001},50000,0.2,{"$f":"B232","v":28000},{"$f":"(B233-B232)*C233","v":4400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B233+1","v":50001},100000,0.3,{"$f":"B233","v":50000},{"$f":"E233+(B234-B233)*C234","v":19400},0,0,{"$f":"IF(I232=C236,E235+ROUND((H232-J232),0)*I232,IF(I232=C235,E234+ROUND((H232-J232)*I232,0),IF(I232=C234,E233+ROUND((H232-J232)*I232,0),IF(I232=C233,E232+ROUND((H232-J232)*I232,0),E231+ROUND((H232-J232)*I232,0)))))","v":3979600},{"$f":"MIN(K236:L236)","v":477552},{"$f":"ROUND(SUM(H234+I234)*M232,0)","v":0},{"$f":"SUM(H234:J234)","v":4457152}]
[{"$f":"B234+1","v":100001},null,0.4,{"$f":"B234","v":100000},{"$f":"IF(J232=0,0,E234)","v":19400},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,100000,null,0.12,0,{"$f":"H229","v":100000},{"$f":"IF(H232>H236,H232-H236,0)","v":9900500},{"$f":"IF(I236>0,ROUND(I236*I232,0),0)","v":3960200},{"$f":"I236-J236","v":5940300},{"$f":"IF(H234>0,ROUND(H234*L232,0),0)","v":477552},{"$f":"IF(K236>L236,0,L236-K236)","v":0}]
[null,null,1993,{"$f":"C237+1","v":1994},null,"1993-94"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C237","v":1993},{"$f":"D237","v":1994}]
[0,30000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H240,A240:C244,3)","v":0.4},{"$f":"INDEX(D240:D244,MATCH(I240,C240:C244,0))","v":100000},{"$f":"INDEX(E240:E244,MATCH(I240,C240:C244,0))","v":19000},{"$f":"IF(H240>H244,VLOOKUP(H240,A240:F244,6),0)","v":0.12},{"$f":"VLOOKUP(H240,A240:G244,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B240,IF($E$3=\"Female\",B247,IF($E$3=\"Senior Citizen\",B254,B261)))","v":30000},0]
[{"$f":"B240+1","v":30001},50000,0.2,{"$f":"B240","v":30000},{"$f":"(B241-B240)*C241","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O240+1","v":30001},50000,0.2]
[{"$f":"B241+1","v":50001},100000,0.3,{"$f":"B241","v":50000},{"$f":"E241+(B242-B241)*C242","v":19000},0.12,0,{"$f":"IF(I240=C244,E243+ROUND((H240-J240),0)*I240,IF(I240=C243,E242+ROUND((H240-J240)*I240,0),IF(I240=C242,E241+ROUND((H240-J240)*I240,0),IF(I240=C241,E240+ROUND((H240-J240)*I240,0),E239+ROUND((H240-J240)*I240,0)))))","v":3979200},{"$f":"MIN(K244:L244)","v":477504},{"$f":"ROUND(SUM(H242+I242)*M240,0)","v":0},{"$f":"SUM(H242:J242)","v":4456704},null,null,{"$f":"O241+1","v":50001},100000,0.3]
[{"$f":"B242+1","v":100001},null,0.4,{"$f":"B242","v":100000},{"$f":"IF(J240=0,0,E242)","v":19000},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O242+1","v":100001},0,0.4]
["Surcharge Limit",null,null,100000,null,null,null,100000,{"$f":"IF(H240>H244,H240-H244,0)","v":9900500},{"$f":"IF(I244>0,ROUND(I244*I240,0),0)","v":3960200},{"$f":"I244-J244","v":5940300},{"$f":"IF(H242>0,ROUND(H242*L240,0),0)","v":477504},{"$f":"IF(K244>L244,0,L244-K244)","v":0},{"$f":"O243+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H242,IF($E$3=\"Female\",H249,IF($E$3=\"Senior Citizen\",H256,H263)))","v":3979200}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I242,IF($E$3=\"Female\",I249,IF($E$3=\"Senior Citizen\",I256,I263)))","v":477504}]
[0,30000,0,0,0,0,0,{"$f":"H240","v":10000500},{"$f":"VLOOKUP(H247,A247:C251,3)","v":0.4},{"$f":"INDEX(D247:D251,MATCH(I247,C247:C251,0))","v":100000},{"$f":"INDEX(E247:E251,MATCH(I247,C247:C251,0))","v":19000},{"$f":"IF(H247>H251,VLOOKUP(H247,A247:F251,6),0)","v":0.12},{"$f":"VLOOKUP(H247,A247:G251,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J242,IF($E$3=\"Female\",J249,IF($E$3=\"Senior Citizen\",J256,J263)))","v":0}]
[{"$f":"B247+1","v":30001},50000,0.2,{"$f":"B247","v":30000},{"$f":"(B248-B247)*C248","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K242,IF($E$3=\"Female\",K249,IF($E$3=\"Senior Citizen\",K256,K263)))","v":4456704}]
[{"$f":"B248+1","v":50001},100000,0.3,{"$f":"B248","v":50000},{"$f":"E248+(B249-B248)*C249","v":19000},0.12,0,{"$f":"IF(I247=C251,E250+ROUND((H247-J247),0)*I247,IF(I247=C250,E249+ROUND((H247-J247)*I247,0),IF(I247=C249,E248+ROUND((H247-J247)*I247,0),IF(I247=C248,E247+ROUND((H247-J247)*I247,0),E246+ROUND((H247-J247)*I247,0)))))","v":3979200},{"$f":"MIN(K251:L251)","v":477504},{"$f":"ROUND(SUM(H249+I249)*M247,0)","v":0},{"$f":"SUM(H249:J249)","v":4456704},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A239,IF($E$3=\"Female\",A246,IF($E$3=\"Senior Citizen\",A253,A260)))","v":"Not defined"}]
[{"$f":"B249+1","v":100001},null,0.4,{"$f":"B249","v":100000},{"$f":"IF(J247=0,0,E249)","v":19000},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M244,IF($E$3=\"Female\",M251,IF($E$3=\"Senior Citizen\",M258,M265)))","v":0}]
["Surcharge Limit",null,null,100000,null,null,null,{"$f":"H244","v":100000},{"$f":"IF(H247>H251,H247-H251,0)","v":9900500},{"$f":"IF(I251>0,ROUND(I251*I247,0),0)","v":3960200},{"$f":"I251-J251","v":5940300},{"$f":"IF(H249>0,ROUND(H249*L247,0),0)","v":477504},{"$f":"IF(K251>L251,0,L251-K251)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K242,IF($E$3=\"Female\",K249,IF($E$3=\"Senior Citizen\",K256,K263)))","v":4456704}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,30000,0,0,0,0,0,{"$f":"H240","v":10000500},{"$f":"VLOOKUP(H254,A254:C258,3)","v":0.4},{"$f":"INDEX(D254:D258,MATCH(I254,C254:C258,0))","v":100000},{"$f":"INDEX(E254:E258,MATCH(I254,C254:C258,0))","v":19000},{"$f":"IF(H254>H258,VLOOKUP(H254,A254:F258,6),0)","v":0.12},{"$f":"VLOOKUP(H254,A254:G258,7)","v":0}]
[{"$f":"B254+1","v":30001},50000,0.2,{"$f":"B254","v":30000},{"$f":"(B255-B254)*C255","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B255+1","v":50001},100000,0.3,{"$f":"B255","v":50000},{"$f":"E255+(B256-B255)*C256","v":19000},0.12,0,{"$f":"IF(I254=C258,E257+ROUND((H254-J254),0)*I254,IF(I254=C257,E256+ROUND((H254-J254)*I254,0),IF(I254=C256,E255+ROUND((H254-J254)*I254,0),IF(I254=C255,E254+ROUND((H254-J254)*I254,0),E253+ROUND((H254-J254)*I254,0)))))","v":3979200},{"$f":"MIN(K258:L258)","v":477504},{"$f":"ROUND(SUM(H256+I256)*M254,0)","v":0},{"$f":"SUM(H256:J256)","v":4456704}]
[{"$f":"B256+1","v":100001},null,0.4,{"$f":"B256","v":100000},{"$f":"IF(J254=0,0,E256)","v":19000},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,100000,null,null,null,{"$f":"H251","v":100000},{"$f":"IF(H254>H258,H254-H258,0)","v":9900500},{"$f":"IF(I258>0,ROUND(I258*I254,0),0)","v":3960200},{"$f":"I258-J258","v":5940300},{"$f":"IF(H256>0,ROUND(H256*L254,0),0)","v":477504},{"$f":"IF(K258>L258,0,L258-K258)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,30000,0,0,0,0,0,{"$f":"H240","v":10000500},{"$f":"VLOOKUP(H261,A261:C265,3)","v":0.4},{"$f":"INDEX(D261:D265,MATCH(I261,C261:C265,0))","v":100000},{"$f":"INDEX(E261:E265,MATCH(I261,C261:C265,0))","v":19000},{"$f":"IF(H261>H265,VLOOKUP(H261,A261:F265,6),0)","v":0.12},{"$f":"VLOOKUP(H261,A261:G265,7)","v":0}]
[{"$f":"B261+1","v":30001},50000,0.2,{"$f":"B261","v":30000},{"$f":"(B262-B261)*C262","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B262+1","v":50001},100000,0.3,{"$f":"B262","v":50000},{"$f":"E262+(B263-B262)*C263","v":19000},0.12,0,{"$f":"IF(I261=C265,E264+ROUND((H261-J261),0)*I261,IF(I261=C264,E263+ROUND((H261-J261)*I261,0),IF(I261=C263,E262+ROUND((H261-J261)*I261,0),IF(I261=C262,E261+ROUND((H261-J261)*I261,0),E260+ROUND((H261-J261)*I261,0)))))","v":3979200},{"$f":"MIN(K265:L265)","v":477504},{"$f":"ROUND(SUM(H263+I263)*M261,0)","v":0},{"$f":"SUM(H263:J263)","v":4456704}]
[{"$f":"B263+1","v":100001},null,0.4,{"$f":"B263","v":100000},{"$f":"IF(J261=0,0,E263)","v":19000},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,100000,null,null,null,{"$f":"H258","v":100000},{"$f":"IF(H261>H265,H261-H265,0)","v":9900500},{"$f":"IF(I265>0,ROUND(I265*I261,0),0)","v":3960200},{"$f":"I265-J265","v":5940300},{"$f":"IF(H263>0,ROUND(H263*L261,0),0)","v":477504},{"$f":"IF(K265>L265,0,L265-K265)","v":0}]
[null,null,1994,{"$f":"C266+1","v":1995},null,"1994-95"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C266","v":1994},{"$f":"D266","v":1995}]
[0,35000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H269,A269:C273,3)","v":0.4},{"$f":"INDEX(D269:D273,MATCH(I269,C269:C273,0))","v":120000},{"$f":"INDEX(E269:E273,MATCH(I269,C269:C273,0))","v":23000},{"$f":"IF(H269>H273,VLOOKUP(H269,A269:F273,6),0)","v":0},{"$f":"VLOOKUP(H269,A269:G273,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B269,IF($E$3=\"Female\",B276,IF($E$3=\"Senior Citizen\",B283,B290)))","v":35000},0]
[{"$f":"B269+1","v":35001},60000,0.2,{"$f":"B269","v":35000},{"$f":"(B270-B269)*C270","v":5000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O269+1","v":35001},60000,0.2]
[{"$f":"B270+1","v":60001},120000,0.3,{"$f":"B270","v":60000},{"$f":"E270+(B271-B270)*C271","v":23000},0,0,{"$f":"IF(I269=C273,E272+ROUND((H269-J269),0)*I269,IF(I269=C272,E271+ROUND((H269-J269)*I269,0),IF(I269=C271,E270+ROUND((H269-J269)*I269,0),IF(I269=C270,E269+ROUND((H269-J269)*I269,0),E268+ROUND((H269-J269)*I269,0)))))","v":3975200},{"$f":"MIN(K273:L273)","v":0},{"$f":"ROUND(SUM(H271+I271)*M269,0)","v":0},{"$f":"SUM(H271:J271)","v":3975200},null,null,{"$f":"O270+1","v":60001},120000,0.3]
[{"$f":"B271+1","v":120001},null,0.4,{"$f":"B271","v":120000},{"$f":"IF(J269=0,0,E271)","v":23000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O271+1","v":120001},0,0.4]
["Surcharge Limit",null,null,null,null,null,null,0,{"$f":"IF(H269>H273,H269-H273,0)","v":10000500},{"$f":"IF(I273>0,ROUND(I273*I269,0),0)","v":4000200},{"$f":"I273-J273","v":6000300},{"$f":"IF(H271>0,ROUND(H271*L269,0),0)","v":0},{"$f":"IF(K273>L273,0,L273-K273)","v":0},{"$f":"O272+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H271,IF($E$3=\"Female\",H278,IF($E$3=\"Senior Citizen\",H285,H292)))","v":3975200}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I271,IF($E$3=\"Female\",I278,IF($E$3=\"Senior Citizen\",I285,I292)))","v":0}]
[0,35000,0,0,0,0,0,{"$f":"H269","v":10000500},{"$f":"VLOOKUP(H276,A276:C280,3)","v":0.4},{"$f":"INDEX(D276:D280,MATCH(I276,C276:C280,0))","v":120000},{"$f":"INDEX(E276:E280,MATCH(I276,C276:C280,0))","v":23000},{"$f":"IF(H276>H280,VLOOKUP(H276,A276:F280,6),0)","v":0},{"$f":"VLOOKUP(H276,A276:G280,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J271,IF($E$3=\"Female\",J278,IF($E$3=\"Senior Citizen\",J285,J292)))","v":0}]
[{"$f":"B276+1","v":35001},60000,0.2,{"$f":"B276","v":35000},{"$f":"(B277-B276)*C277","v":5000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K271,IF($E$3=\"Female\",K278,IF($E$3=\"Senior Citizen\",K285,K292)))","v":3975200}]
[{"$f":"B277+1","v":60001},120000,0.3,{"$f":"B277","v":60000},{"$f":"E277+(B278-B277)*C278","v":23000},0,0,{"$f":"IF(I276=C280,E279+ROUND((H276-J276),0)*I276,IF(I276=C279,E278+ROUND((H276-J276)*I276,0),IF(I276=C278,E277+ROUND((H276-J276)*I276,0),IF(I276=C277,E276+ROUND((H276-J276)*I276,0),E275+ROUND((H276-J276)*I276,0)))))","v":3975200},{"$f":"MIN(K280:L280)","v":0},{"$f":"ROUND(SUM(H278+I278)*M276,0)","v":0},{"$f":"SUM(H278:J278)","v":3975200},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A268,IF($E$3=\"Female\",A275,IF($E$3=\"Senior Citizen\",A282,A289)))","v":"Not defined"}]
[{"$f":"B278+1","v":120001},null,0.4,{"$f":"B278","v":120000},{"$f":"IF(J276=0,0,E278)","v":23000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M273,IF($E$3=\"Female\",M280,IF($E$3=\"Senior Citizen\",M287,M294)))","v":0}]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H273","v":0},{"$f":"IF(H276>H280,H276-H280,0)","v":10000500},{"$f":"IF(I280>0,ROUND(I280*I276,0),0)","v":4000200},{"$f":"I280-J280","v":6000300},{"$f":"IF(H278>0,ROUND(H278*L276,0),0)","v":0},{"$f":"IF(K280>L280,0,L280-K280)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K271,IF($E$3=\"Female\",K278,IF($E$3=\"Senior Citizen\",K285,K292)))","v":3975200}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,35000,0,0,0,0,0,{"$f":"H269","v":10000500},{"$f":"VLOOKUP(H283,A283:C287,3)","v":0.4},{"$f":"INDEX(D283:D287,MATCH(I283,C283:C287,0))","v":120000},{"$f":"INDEX(E283:E287,MATCH(I283,C283:C287,0))","v":23000},{"$f":"IF(H283>H287,VLOOKUP(H283,A283:F287,6),0)","v":0},{"$f":"VLOOKUP(H283,A283:G287,7)","v":0}]
[{"$f":"B283+1","v":35001},60000,0.2,{"$f":"B283","v":35000},{"$f":"(B284-B283)*C284","v":5000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B284+1","v":60001},120000,0.3,{"$f":"B284","v":60000},{"$f":"E284+(B285-B284)*C285","v":23000},0,0,{"$f":"IF(I283=C287,E286+ROUND((H283-J283),0)*I283,IF(I283=C286,E285+ROUND((H283-J283)*I283,0),IF(I283=C285,E284+ROUND((H283-J283)*I283,0),IF(I283=C284,E283+ROUND((H283-J283)*I283,0),E282+ROUND((H283-J283)*I283,0)))))","v":3975200},{"$f":"MIN(K287:L287)","v":0},{"$f":"ROUND(SUM(H285+I285)*M283,0)","v":0},{"$f":"SUM(H285:J285)","v":3975200}]
[{"$f":"B285+1","v":120001},null,0.4,{"$f":"B285","v":120000},{"$f":"IF(J283=0,0,E285)","v":23000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H280","v":0},{"$f":"IF(H283>H287,H283-H287,0)","v":10000500},{"$f":"IF(I287>0,ROUND(I287*I283,0),0)","v":4000200},{"$f":"I287-J287","v":6000300},{"$f":"IF(H285>0,ROUND(H285*L283,0),0)","v":0},{"$f":"IF(K287>L287,0,L287-K287)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,35000,0,0,0,0,0,{"$f":"H269","v":10000500},{"$f":"VLOOKUP(H290,A290:C294,3)","v":0.4},{"$f":"INDEX(D290:D294,MATCH(I290,C290:C294,0))","v":120000},{"$f":"INDEX(E290:E294,MATCH(I290,C290:C294,0))","v":23000},{"$f":"IF(H290>H294,VLOOKUP(H290,A290:F294,6),0)","v":0},{"$f":"VLOOKUP(H290,A290:G294,7)","v":0}]
[{"$f":"B290+1","v":35001},60000,0.2,{"$f":"B290","v":35000},{"$f":"(B291-B290)*C291","v":5000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B291+1","v":60001},120000,0.3,{"$f":"B291","v":60000},{"$f":"E291+(B292-B291)*C292","v":23000},0,0,{"$f":"IF(I290=C294,E293+ROUND((H290-J290),0)*I290,IF(I290=C293,E292+ROUND((H290-J290)*I290,0),IF(I290=C292,E291+ROUND((H290-J290)*I290,0),IF(I290=C291,E290+ROUND((H290-J290)*I290,0),E289+ROUND((H290-J290)*I290,0)))))","v":3975200},{"$f":"MIN(K294:L294)","v":0},{"$f":"ROUND(SUM(H292+I292)*M290,0)","v":0},{"$f":"SUM(H292:J292)","v":3975200}]
[{"$f":"B292+1","v":120001},null,0.4,{"$f":"B292","v":120000},{"$f":"IF(J290=0,0,E292)","v":23000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H287","v":0},{"$f":"IF(H290>H294,H290-H294,0)","v":10000500},{"$f":"IF(I294>0,ROUND(I294*I290,0),0)","v":4000200},{"$f":"I294-J294","v":6000300},{"$f":"IF(H292>0,ROUND(H292*L290,0),0)","v":0},{"$f":"IF(K294>L294,0,L294-K294)","v":0}]
[null,null,1995,{"$f":"C295+1","v":1996},null,"1995-96"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C295","v":1995},{"$f":"D295","v":1996}]
[0,40000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H298,A298:C302,3)","v":0.4},{"$f":"INDEX(D298:D302,MATCH(I298,C298:C302,0))","v":120000},{"$f":"INDEX(E298:E302,MATCH(I298,C298:C302,0))","v":22000},{"$f":"IF(H298>H302,VLOOKUP(H298,A298:F302,6),0)","v":0},{"$f":"VLOOKUP(H298,A298:G302,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B298,IF($E$3=\"Female\",B305,IF($E$3=\"Senior Citizen\",B312,B319)))","v":40000},0]
[{"$f":"B298+1","v":40001},60000,0.2,{"$f":"B298","v":40000},{"$f":"(B299-B298)*C299","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O298+1","v":40001},60000,0.2]
[{"$f":"B299+1","v":60001},120000,0.3,{"$f":"B299","v":60000},{"$f":"E299+(B300-B299)*C300","v":22000},0,0,{"$f":"IF(I298=C302,E301+ROUND((H298-J298),0)*I298,IF(I298=C301,E300+ROUND((H298-J298)*I298,0),IF(I298=C300,E299+ROUND((H298-J298)*I298,0),IF(I298=C299,E298+ROUND((H298-J298)*I298,0),E297+ROUND((H298-J298)*I298,0)))))","v":3974200},{"$f":"MIN(K302:L302)","v":0},{"$f":"ROUND(SUM(H300+I300)*M298,0)","v":0},{"$f":"SUM(H300:J300)","v":3974200},null,null,{"$f":"O299+1","v":60001},120000,0.3]
[{"$f":"B300+1","v":120001},null,0.4,{"$f":"B300","v":120000},{"$f":"IF(J298=0,0,E300)","v":22000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O300+1","v":120001},0,0.4]
["Surcharge Limit",null,null,null,null,null,null,0,{"$f":"IF(H298>H302,H298-H302,0)","v":10000500},{"$f":"IF(I302>0,ROUND(I302*I298,0),0)","v":4000200},{"$f":"I302-J302","v":6000300},{"$f":"IF(H300>0,ROUND(H300*L298,0),0)","v":0},{"$f":"IF(K302>L302,0,L302-K302)","v":0},{"$f":"O301+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H300,IF($E$3=\"Female\",H307,IF($E$3=\"Senior Citizen\",H314,H321)))","v":3974200}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I300,IF($E$3=\"Female\",I307,IF($E$3=\"Senior Citizen\",I314,I321)))","v":0}]
[0,40000,0,0,0,0,0,{"$f":"H298","v":10000500},{"$f":"VLOOKUP(H305,A305:C309,3)","v":0.4},{"$f":"INDEX(D305:D309,MATCH(I305,C305:C309,0))","v":120000},{"$f":"INDEX(E305:E309,MATCH(I305,C305:C309,0))","v":22000},{"$f":"IF(H305>H309,VLOOKUP(H305,A305:F309,6),0)","v":0},{"$f":"VLOOKUP(H305,A305:G309,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J300,IF($E$3=\"Female\",J307,IF($E$3=\"Senior Citizen\",J314,J321)))","v":0}]
[{"$f":"B305+1","v":40001},60000,0.2,{"$f":"B305","v":40000},{"$f":"(B306-B305)*C306","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K300,IF($E$3=\"Female\",K307,IF($E$3=\"Senior Citizen\",K314,K321)))","v":3974200}]
[{"$f":"B306+1","v":60001},120000,0.3,{"$f":"B306","v":60000},{"$f":"E306+(B307-B306)*C307","v":22000},0,0,{"$f":"IF(I305=C309,E308+ROUND((H305-J305),0)*I305,IF(I305=C308,E307+ROUND((H305-J305)*I305,0),IF(I305=C307,E306+ROUND((H305-J305)*I305,0),IF(I305=C306,E305+ROUND((H305-J305)*I305,0),E304+ROUND((H305-J305)*I305,0)))))","v":3974200},{"$f":"MIN(K309:L309)","v":0},{"$f":"ROUND(SUM(H307+I307)*M305,0)","v":0},{"$f":"SUM(H307:J307)","v":3974200},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A297,IF($E$3=\"Female\",A304,IF($E$3=\"Senior Citizen\",A311,A318)))","v":"Not defined"}]
[{"$f":"B307+1","v":120001},null,0.4,{"$f":"B307","v":120000},{"$f":"IF(J305=0,0,E307)","v":22000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M302,IF($E$3=\"Female\",M309,IF($E$3=\"Senior Citizen\",M316,M323)))","v":0}]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H302","v":0},{"$f":"IF(H305>H309,H305-H309,0)","v":10000500},{"$f":"IF(I309>0,ROUND(I309*I305,0),0)","v":4000200},{"$f":"I309-J309","v":6000300},{"$f":"IF(H307>0,ROUND(H307*L305,0),0)","v":0},{"$f":"IF(K309>L309,0,L309-K309)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K300,IF($E$3=\"Female\",K307,IF($E$3=\"Senior Citizen\",K314,K321)))","v":3974200}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,40000,0,0,0,0,0,{"$f":"H298","v":10000500},{"$f":"VLOOKUP(H312,A312:C316,3)","v":0.4},{"$f":"INDEX(D312:D316,MATCH(I312,C312:C316,0))","v":120000},{"$f":"INDEX(E312:E316,MATCH(I312,C312:C316,0))","v":22000},{"$f":"IF(H312>H316,VLOOKUP(H312,A312:F316,6),0)","v":0},{"$f":"VLOOKUP(H312,A312:G316,7)","v":0}]
[{"$f":"B312+1","v":40001},60000,0.2,{"$f":"B312","v":40000},{"$f":"(B313-B312)*C313","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B313+1","v":60001},120000,0.3,{"$f":"B313","v":60000},{"$f":"E313+(B314-B313)*C314","v":22000},0,0,{"$f":"IF(I312=C316,E315+ROUND((H312-J312),0)*I312,IF(I312=C315,E314+ROUND((H312-J312)*I312,0),IF(I312=C314,E313+ROUND((H312-J312)*I312,0),IF(I312=C313,E312+ROUND((H312-J312)*I312,0),E311+ROUND((H312-J312)*I312,0)))))","v":3974200},{"$f":"MIN(K316:L316)","v":0},{"$f":"ROUND(SUM(H314+I314)*M312,0)","v":0},{"$f":"SUM(H314:J314)","v":3974200}]
[{"$f":"B314+1","v":120001},null,0.4,{"$f":"B314","v":120000},{"$f":"IF(J312=0,0,E314)","v":22000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H309","v":0},{"$f":"IF(H312>H316,H312-H316,0)","v":10000500},{"$f":"IF(I316>0,ROUND(I316*I312,0),0)","v":4000200},{"$f":"I316-J316","v":6000300},{"$f":"IF(H314>0,ROUND(H314*L312,0),0)","v":0},{"$f":"IF(K316>L316,0,L316-K316)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,40000,0,0,0,0,0,{"$f":"H298","v":10000500},{"$f":"VLOOKUP(H319,A319:C323,3)","v":0.4},{"$f":"INDEX(D319:D323,MATCH(I319,C319:C323,0))","v":120000},{"$f":"INDEX(E319:E323,MATCH(I319,C319:C323,0))","v":22000},{"$f":"IF(H319>H323,VLOOKUP(H319,A319:F323,6),0)","v":0},{"$f":"VLOOKUP(H319,A319:G323,7)","v":0}]
[{"$f":"B319+1","v":40001},60000,0.2,{"$f":"B319","v":40000},{"$f":"(B320-B319)*C320","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B320+1","v":60001},120000,0.3,{"$f":"B320","v":60000},{"$f":"E320+(B321-B320)*C321","v":22000},0,0,{"$f":"IF(I319=C323,E322+ROUND((H319-J319),0)*I319,IF(I319=C322,E321+ROUND((H319-J319)*I319,0),IF(I319=C321,E320+ROUND((H319-J319)*I319,0),IF(I319=C320,E319+ROUND((H319-J319)*I319,0),E318+ROUND((H319-J319)*I319,0)))))","v":3974200},{"$f":"MIN(K323:L323)","v":0},{"$f":"ROUND(SUM(H321+I321)*M319,0)","v":0},{"$f":"SUM(H321:J321)","v":3974200}]
[{"$f":"B321+1","v":120001},null,0.4,{"$f":"B321","v":120000},{"$f":"IF(J319=0,0,E321)","v":22000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H316","v":0},{"$f":"IF(H319>H323,H319-H323,0)","v":10000500},{"$f":"IF(I323>0,ROUND(I323*I319,0),0)","v":4000200},{"$f":"I323-J323","v":6000300},{"$f":"IF(H321>0,ROUND(H321*L319,0),0)","v":0},{"$f":"IF(K323>L323,0,L323-K323)","v":0}]
[null,null,1996,{"$f":"C324+1","v":1997},null,"1996-97"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C324","v":1996},{"$f":"D324","v":1997}]
[0,40000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H327,A327:C331,3)","v":0.4},{"$f":"INDEX(D327:D331,MATCH(I327,C327:C331,0))","v":120000},{"$f":"INDEX(E327:E331,MATCH(I327,C327:C331,0))","v":21000},{"$f":"IF(H327>H331,VLOOKUP(H327,A327:F331,6),0)","v":0},{"$f":"VLOOKUP(H327,A327:G331,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B327,IF($E$3=\"Female\",B334,IF($E$3=\"Senior Citizen\",B341,B348)))","v":40000},0]
[{"$f":"B327+1","v":40001},60000,0.15,{"$f":"B327","v":40000},{"$f":"(B328-B327)*C328","v":3000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O327+1","v":40001},60000,0.15]
[{"$f":"B328+1","v":60001},120000,0.3,{"$f":"B328","v":60000},{"$f":"E328+(B329-B328)*C329","v":21000},0,0,{"$f":"IF(I327=C331,E330+ROUND((H327-J327),0)*I327,IF(I327=C330,E329+ROUND((H327-J327)*I327,0),IF(I327=C329,E328+ROUND((H327-J327)*I327,0),IF(I327=C328,E327+ROUND((H327-J327)*I327,0),E326+ROUND((H327-J327)*I327,0)))))","v":3973200},{"$f":"MIN(K331:L331)","v":0},{"$f":"ROUND(SUM(H329+I329)*M327,0)","v":0},{"$f":"SUM(H329:J329)","v":3973200},null,null,{"$f":"O328+1","v":60001},120000,0.3]
[{"$f":"B329+1","v":120001},null,0.4,{"$f":"B329","v":120000},{"$f":"IF(J327=0,0,E329)","v":21000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O329+1","v":120001},0,0.4]
["Surcharge Limit",null,null,null,null,null,null,0,{"$f":"IF(H327>H331,H327-H331,0)","v":10000500},{"$f":"IF(I331>0,ROUND(I331*I327,0),0)","v":4000200},{"$f":"I331-J331","v":6000300},{"$f":"IF(H329>0,ROUND(H329*L327,0),0)","v":0},{"$f":"IF(K331>L331,0,L331-K331)","v":0},{"$f":"O330+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H329,IF($E$3=\"Female\",H336,IF($E$3=\"Senior Citizen\",H343,H350)))","v":3973200}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I329,IF($E$3=\"Female\",I336,IF($E$3=\"Senior Citizen\",I343,I350)))","v":0}]
[0,40000,0,0,0,0,0,{"$f":"H327","v":10000500},{"$f":"VLOOKUP(H334,A334:C338,3)","v":0.4},{"$f":"INDEX(D334:D338,MATCH(I334,C334:C338,0))","v":120000},{"$f":"INDEX(E334:E338,MATCH(I334,C334:C338,0))","v":21000},{"$f":"IF(H334>H338,VLOOKUP(H334,A334:F338,6),0)","v":0},{"$f":"VLOOKUP(H334,A334:G338,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J329,IF($E$3=\"Female\",J336,IF($E$3=\"Senior Citizen\",J343,J350)))","v":0}]
[{"$f":"B334+1","v":40001},60000,0.15,{"$f":"B334","v":40000},{"$f":"(B335-B334)*C335","v":3000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K329,IF($E$3=\"Female\",K336,IF($E$3=\"Senior Citizen\",K343,K350)))","v":3973200}]
[{"$f":"B335+1","v":60001},120000,0.3,{"$f":"B335","v":60000},{"$f":"E335+(B336-B335)*C336","v":21000},0,0,{"$f":"IF(I334=C338,E337+ROUND((H334-J334),0)*I334,IF(I334=C337,E336+ROUND((H334-J334)*I334,0),IF(I334=C336,E335+ROUND((H334-J334)*I334,0),IF(I334=C335,E334+ROUND((H334-J334)*I334,0),E333+ROUND((H334-J334)*I334,0)))))","v":3973200},{"$f":"MIN(K338:L338)","v":0},{"$f":"ROUND(SUM(H336+I336)*M334,0)","v":0},{"$f":"SUM(H336:J336)","v":3973200},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A326,IF($E$3=\"Female\",A333,IF($E$3=\"Senior Citizen\",A340,A347)))","v":"Not defined"}]
[{"$f":"B336+1","v":120001},null,0.4,{"$f":"B336","v":120000},{"$f":"IF(J334=0,0,E336)","v":21000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M331,IF($E$3=\"Female\",M338,IF($E$3=\"Senior Citizen\",M345,M352)))","v":0}]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H331","v":0},{"$f":"IF(H334>H338,H334-H338,0)","v":10000500},{"$f":"IF(I338>0,ROUND(I338*I334,0),0)","v":4000200},{"$f":"I338-J338","v":6000300},{"$f":"IF(H336>0,ROUND(H336*L334,0),0)","v":0},{"$f":"IF(K338>L338,0,L338-K338)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K329,IF($E$3=\"Female\",K336,IF($E$3=\"Senior Citizen\",K343,K350)))","v":3973200}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,40000,0,0,0,0,0,{"$f":"H327","v":10000500},{"$f":"VLOOKUP(H341,A341:C345,3)","v":0.4},{"$f":"INDEX(D341:D345,MATCH(I341,C341:C345,0))","v":120000},{"$f":"INDEX(E341:E345,MATCH(I341,C341:C345,0))","v":21000},{"$f":"IF(H341>H345,VLOOKUP(H341,A341:F345,6),0)","v":0},{"$f":"VLOOKUP(H341,A341:G345,7)","v":0}]
[{"$f":"B341+1","v":40001},60000,0.15,{"$f":"B341","v":40000},{"$f":"(B342-B341)*C342","v":3000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B342+1","v":60001},120000,0.3,{"$f":"B342","v":60000},{"$f":"E342+(B343-B342)*C343","v":21000},0,0,{"$f":"IF(I341=C345,E344+ROUND((H341-J341),0)*I341,IF(I341=C344,E343+ROUND((H341-J341)*I341,0),IF(I341=C343,E342+ROUND((H341-J341)*I341,0),IF(I341=C342,E341+ROUND((H341-J341)*I341,0),E340+ROUND((H341-J341)*I341,0)))))","v":3973200},{"$f":"MIN(K345:L345)","v":0},{"$f":"ROUND(SUM(H343+I343)*M341,0)","v":0},{"$f":"SUM(H343:J343)","v":3973200}]
[{"$f":"B343+1","v":120001},null,0.4,{"$f":"B343","v":120000},{"$f":"IF(J341=0,0,E343)","v":21000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H338","v":0},{"$f":"IF(H341>H345,H341-H345,0)","v":10000500},{"$f":"IF(I345>0,ROUND(I345*I341,0),0)","v":4000200},{"$f":"I345-J345","v":6000300},{"$f":"IF(H343>0,ROUND(H343*L341,0),0)","v":0},{"$f":"IF(K345>L345,0,L345-K345)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,40000,0,0,0,0,0,{"$f":"H327","v":10000500},{"$f":"VLOOKUP(H348,A348:C352,3)","v":0.4},{"$f":"INDEX(D348:D352,MATCH(I348,C348:C352,0))","v":120000},{"$f":"INDEX(E348:E352,MATCH(I348,C348:C352,0))","v":21000},{"$f":"IF(H348>H352,VLOOKUP(H348,A348:F352,6),0)","v":0},{"$f":"VLOOKUP(H348,A348:G352,7)","v":0}]
[{"$f":"B348+1","v":40001},60000,0.15,{"$f":"B348","v":40000},{"$f":"(B349-B348)*C349","v":3000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B349+1","v":60001},120000,0.3,{"$f":"B349","v":60000},{"$f":"E349+(B350-B349)*C350","v":21000},0,0,{"$f":"IF(I348=C352,E351+ROUND((H348-J348),0)*I348,IF(I348=C351,E350+ROUND((H348-J348)*I348,0),IF(I348=C350,E349+ROUND((H348-J348)*I348,0),IF(I348=C349,E348+ROUND((H348-J348)*I348,0),E347+ROUND((H348-J348)*I348,0)))))","v":3973200},{"$f":"MIN(K352:L352)","v":0},{"$f":"ROUND(SUM(H350+I350)*M348,0)","v":0},{"$f":"SUM(H350:J350)","v":3973200}]
[{"$f":"B350+1","v":120001},null,0.4,{"$f":"B350","v":120000},{"$f":"IF(J348=0,0,E350)","v":21000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H345","v":0},{"$f":"IF(H348>H352,H348-H352,0)","v":10000500},{"$f":"IF(I352>0,ROUND(I352*I348,0),0)","v":4000200},{"$f":"I352-J352","v":6000300},{"$f":"IF(H350>0,ROUND(H350*L348,0),0)","v":0},{"$f":"IF(K352>L352,0,L352-K352)","v":0}]
[null,null,1997,{"$f":"C353+1","v":1998},null,"1997-98"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C353","v":1997},{"$f":"D353","v":1998}]
[0,40000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H356,A356:C360,3)","v":0.3},{"$f":"INDEX(D356:D360,MATCH(I356,C356:C360,0))","v":150000},{"$f":"INDEX(E356:E360,MATCH(I356,C356:C360,0))","v":20000},{"$f":"IF(H356>H360,VLOOKUP(H356,A356:F360,6),0)","v":0},{"$f":"VLOOKUP(H356,A356:G360,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B356,IF($E$3=\"Female\",B363,IF($E$3=\"Senior Citizen\",B370,B377)))","v":40000},0]
[{"$f":"B356+1","v":40001},60000,0.1,{"$f":"B356","v":40000},{"$f":"(B357-B356)*C357","v":2000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O356+1","v":40001},60000,0.1]
[{"$f":"B357+1","v":60001},150000,0.2,{"$f":"B357","v":60000},{"$f":"E357+(B358-B357)*C358","v":20000},0,0,{"$f":"IF(I356=C360,E359+ROUND((H356-J356),0)*I356,IF(I356=C359,E358+ROUND((H356-J356)*I356,0),IF(I356=C358,E357+ROUND((H356-J356)*I356,0),IF(I356=C357,E356+ROUND((H356-J356)*I356,0),E355+ROUND((H356-J356)*I356,0)))))","v":2975150},{"$f":"MIN(K360:L360)","v":0},{"$f":"ROUND(SUM(H358+I358)*M356,0)","v":0},{"$f":"SUM(H358:J358)","v":2975150},null,null,{"$f":"O357+1","v":60001},150000,0.2]
[{"$f":"B358+1","v":150001},null,0.3,{"$f":"B358","v":150000},{"$f":"IF(J356=0,0,E358)","v":20000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O358+1","v":150001},0,0.3]
["Surcharge Limit",null,null,null,null,null,null,0,{"$f":"IF(H356>H360,H356-H360,0)","v":10000500},{"$f":"IF(I360>0,ROUND(I360*I356,0),0)","v":3000150},{"$f":"I360-J360","v":7000350},{"$f":"IF(H358>0,ROUND(H358*L356,0),0)","v":0},{"$f":"IF(K360>L360,0,L360-K360)","v":0},{"$f":"O359+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H358,IF($E$3=\"Female\",H365,IF($E$3=\"Senior Citizen\",H372,H379)))","v":2975150}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I358,IF($E$3=\"Female\",I365,IF($E$3=\"Senior Citizen\",I372,I379)))","v":0}]
[0,40000,0,0,0,0,0,{"$f":"H356","v":10000500},{"$f":"VLOOKUP(H363,A363:C367,3)","v":0.3},{"$f":"INDEX(D363:D367,MATCH(I363,C363:C367,0))","v":150000},{"$f":"INDEX(E363:E367,MATCH(I363,C363:C367,0))","v":20000},{"$f":"IF(H363>H367,VLOOKUP(H363,A363:F367,6),0)","v":0},{"$f":"VLOOKUP(H363,A363:G367,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J358,IF($E$3=\"Female\",J365,IF($E$3=\"Senior Citizen\",J372,J379)))","v":0}]
[{"$f":"B363+1","v":40001},60000,0.1,{"$f":"B363","v":40000},{"$f":"(B364-B363)*C364","v":2000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K358,IF($E$3=\"Female\",K365,IF($E$3=\"Senior Citizen\",K372,K379)))","v":2975150}]
[{"$f":"B364+1","v":60001},150000,0.2,{"$f":"B364","v":60000},{"$f":"E364+(B365-B364)*C365","v":20000},0,0,{"$f":"IF(I363=C367,E366+ROUND((H363-J363),0)*I363,IF(I363=C366,E365+ROUND((H363-J363)*I363,0),IF(I363=C365,E364+ROUND((H363-J363)*I363,0),IF(I363=C364,E363+ROUND((H363-J363)*I363,0),E362+ROUND((H363-J363)*I363,0)))))","v":2975150},{"$f":"MIN(K367:L367)","v":0},{"$f":"ROUND(SUM(H365+I365)*M363,0)","v":0},{"$f":"SUM(H365:J365)","v":2975150},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A355,IF($E$3=\"Female\",A362,IF($E$3=\"Senior Citizen\",A369,A376)))","v":"Not defined"}]
[{"$f":"B365+1","v":150001},null,0.3,{"$f":"B365","v":150000},{"$f":"IF(J363=0,0,E365)","v":20000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M360,IF($E$3=\"Female\",M367,IF($E$3=\"Senior Citizen\",M374,M381)))","v":0}]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H360","v":0},{"$f":"IF(H363>H367,H363-H367,0)","v":10000500},{"$f":"IF(I367>0,ROUND(I367*I363,0),0)","v":3000150},{"$f":"I367-J367","v":7000350},{"$f":"IF(H365>0,ROUND(H365*L363,0),0)","v":0},{"$f":"IF(K367>L367,0,L367-K367)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K358,IF($E$3=\"Female\",K365,IF($E$3=\"Senior Citizen\",K372,K379)))","v":2975150}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,40000,0,0,0,0,0,{"$f":"H356","v":10000500},{"$f":"VLOOKUP(H370,A370:C374,3)","v":0.3},{"$f":"INDEX(D370:D374,MATCH(I370,C370:C374,0))","v":150000},{"$f":"INDEX(E370:E374,MATCH(I370,C370:C374,0))","v":20000},{"$f":"IF(H370>H374,VLOOKUP(H370,A370:F374,6),0)","v":0},{"$f":"VLOOKUP(H370,A370:G374,7)","v":0}]
[{"$f":"B370+1","v":40001},60000,0.1,{"$f":"B370","v":40000},{"$f":"(B371-B370)*C371","v":2000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B371+1","v":60001},150000,0.2,{"$f":"B371","v":60000},{"$f":"E371+(B372-B371)*C372","v":20000},0,0,{"$f":"IF(I370=C374,E373+ROUND((H370-J370),0)*I370,IF(I370=C373,E372+ROUND((H370-J370)*I370,0),IF(I370=C372,E371+ROUND((H370-J370)*I370,0),IF(I370=C371,E370+ROUND((H370-J370)*I370,0),E369+ROUND((H370-J370)*I370,0)))))","v":2975150},{"$f":"MIN(K374:L374)","v":0},{"$f":"ROUND(SUM(H372+I372)*M370,0)","v":0},{"$f":"SUM(H372:J372)","v":2975150}]
[{"$f":"B372+1","v":150001},null,0.3,{"$f":"B372","v":150000},{"$f":"IF(J370=0,0,E372)","v":20000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H367","v":0},{"$f":"IF(H370>H374,H370-H374,0)","v":10000500},{"$f":"IF(I374>0,ROUND(I374*I370,0),0)","v":3000150},{"$f":"I374-J374","v":7000350},{"$f":"IF(H372>0,ROUND(H372*L370,0),0)","v":0},{"$f":"IF(K374>L374,0,L374-K374)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,40000,0,0,0,0,0,{"$f":"H356","v":10000500},{"$f":"VLOOKUP(H377,A377:C381,3)","v":0.3},{"$f":"INDEX(D377:D381,MATCH(I377,C377:C381,0))","v":150000},{"$f":"INDEX(E377:E381,MATCH(I377,C377:C381,0))","v":20000},{"$f":"IF(H377>H381,VLOOKUP(H377,A377:F381,6),0)","v":0},{"$f":"VLOOKUP(H377,A377:G381,7)","v":0}]
[{"$f":"B377+1","v":40001},60000,0.1,{"$f":"B377","v":40000},{"$f":"(B378-B377)*C378","v":2000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B378+1","v":60001},150000,0.2,{"$f":"B378","v":60000},{"$f":"E378+(B379-B378)*C379","v":20000},0,0,{"$f":"IF(I377=C381,E380+ROUND((H377-J377),0)*I377,IF(I377=C380,E379+ROUND((H377-J377)*I377,0),IF(I377=C379,E378+ROUND((H377-J377)*I377,0),IF(I377=C378,E377+ROUND((H377-J377)*I377,0),E376+ROUND((H377-J377)*I377,0)))))","v":2975150},{"$f":"MIN(K381:L381)","v":0},{"$f":"ROUND(SUM(H379+I379)*M377,0)","v":0},{"$f":"SUM(H379:J379)","v":2975150}]
[{"$f":"B379+1","v":150001},null,0.3,{"$f":"B379","v":150000},{"$f":"IF(J377=0,0,E379)","v":20000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H374","v":0},{"$f":"IF(H377>H381,H377-H381,0)","v":10000500},{"$f":"IF(I381>0,ROUND(I381*I377,0),0)","v":3000150},{"$f":"I381-J381","v":7000350},{"$f":"IF(H379>0,ROUND(H379*L377,0),0)","v":0},{"$f":"IF(K381>L381,0,L381-K381)","v":0}]
[null,null,1998,{"$f":"C382+1","v":1999},null,"1998-99"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C382","v":1998},{"$f":"D382","v":1999}]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H385,A385:C389,3)","v":0.3},{"$f":"INDEX(D385:D389,MATCH(I385,C385:C389,0))","v":150000},{"$f":"INDEX(E385:E389,MATCH(I385,C385:C389,0))","v":19000},{"$f":"IF(H385>H389,VLOOKUP(H385,A385:F389,6),0)","v":0},{"$f":"VLOOKUP(H385,A385:G389,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B385,IF($E$3=\"Female\",B392,IF($E$3=\"Senior Citizen\",B399,B406)))","v":50000},0]
[{"$f":"B385+1","v":50001},60000,0.1,{"$f":"B385","v":50000},{"$f":"(B386-B385)*C386","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O385+1","v":50001},60000,0.1]
[{"$f":"B386+1","v":60001},150000,0.2,{"$f":"B386","v":60000},{"$f":"E386+(B387-B386)*C387","v":19000},0,0,{"$f":"IF(I385=C389,E388+ROUND((H385-J385),0)*I385,IF(I385=C388,E387+ROUND((H385-J385)*I385,0),IF(I385=C387,E386+ROUND((H385-J385)*I385,0),IF(I385=C386,E385+ROUND((H385-J385)*I385,0),E384+ROUND((H385-J385)*I385,0)))))","v":2974150},{"$f":"MIN(K389:L389)","v":0},{"$f":"ROUND(SUM(H387+I387)*M385,0)","v":0},{"$f":"SUM(H387:J387)","v":2974150},null,null,{"$f":"O386+1","v":60001},150000,0.2]
[{"$f":"B387+1","v":150001},null,0.3,{"$f":"B387","v":150000},{"$f":"IF(J385=0,0,E387)","v":19000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O387+1","v":150001},0,0.3]
["Surcharge Limit",null,null,null,null,null,null,0,{"$f":"IF(H385>H389,H385-H389,0)","v":10000500},{"$f":"IF(I389>0,ROUND(I389*I385,0),0)","v":3000150},{"$f":"I389-J389","v":7000350},{"$f":"IF(H387>0,ROUND(H387*L385,0),0)","v":0},{"$f":"IF(K389>L389,0,L389-K389)","v":0},{"$f":"O388+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H387,IF($E$3=\"Female\",H394,IF($E$3=\"Senior Citizen\",H401,H408)))","v":2974150}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I387,IF($E$3=\"Female\",I394,IF($E$3=\"Senior Citizen\",I401,I408)))","v":0}]
[0,50000,0,0,0,0,0,{"$f":"H385","v":10000500},{"$f":"VLOOKUP(H392,A392:C396,3)","v":0.3},{"$f":"INDEX(D392:D396,MATCH(I392,C392:C396,0))","v":150000},{"$f":"INDEX(E392:E396,MATCH(I392,C392:C396,0))","v":19000},{"$f":"IF(H392>H396,VLOOKUP(H392,A392:F396,6),0)","v":0},{"$f":"VLOOKUP(H392,A392:G396,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J387,IF($E$3=\"Female\",J394,IF($E$3=\"Senior Citizen\",J401,J408)))","v":0}]
[{"$f":"B392+1","v":50001},60000,0.1,{"$f":"B392","v":50000},{"$f":"(B393-B392)*C393","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K387,IF($E$3=\"Female\",K394,IF($E$3=\"Senior Citizen\",K401,K408)))","v":2974150}]
[{"$f":"B393+1","v":60001},150000,0.2,{"$f":"B393","v":60000},{"$f":"E393+(B394-B393)*C394","v":19000},0,0,{"$f":"IF(I392=C396,E395+ROUND((H392-J392),0)*I392,IF(I392=C395,E394+ROUND((H392-J392)*I392,0),IF(I392=C394,E393+ROUND((H392-J392)*I392,0),IF(I392=C393,E392+ROUND((H392-J392)*I392,0),E391+ROUND((H392-J392)*I392,0)))))","v":2974150},{"$f":"MIN(K396:L396)","v":0},{"$f":"ROUND(SUM(H394+I394)*M392,0)","v":0},{"$f":"SUM(H394:J394)","v":2974150},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A384,IF($E$3=\"Female\",A391,IF($E$3=\"Senior Citizen\",A398,A405)))","v":"Not defined"}]
[{"$f":"B394+1","v":150001},null,0.3,{"$f":"B394","v":150000},{"$f":"IF(J392=0,0,E394)","v":19000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M389,IF($E$3=\"Female\",M396,IF($E$3=\"Senior Citizen\",M403,M410)))","v":0}]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H389","v":0},{"$f":"IF(H392>H396,H392-H396,0)","v":10000500},{"$f":"IF(I396>0,ROUND(I396*I392,0),0)","v":3000150},{"$f":"I396-J396","v":7000350},{"$f":"IF(H394>0,ROUND(H394*L392,0),0)","v":0},{"$f":"IF(K396>L396,0,L396-K396)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K387,IF($E$3=\"Female\",K394,IF($E$3=\"Senior Citizen\",K401,K408)))","v":2974150}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H385","v":10000500},{"$f":"VLOOKUP(H399,A399:C403,3)","v":0.3},{"$f":"INDEX(D399:D403,MATCH(I399,C399:C403,0))","v":150000},{"$f":"INDEX(E399:E403,MATCH(I399,C399:C403,0))","v":19000},{"$f":"IF(H399>H403,VLOOKUP(H399,A399:F403,6),0)","v":0},{"$f":"VLOOKUP(H399,A399:G403,7)","v":0}]
[{"$f":"B399+1","v":50001},60000,0.1,{"$f":"B399","v":50000},{"$f":"(B400-B399)*C400","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B400+1","v":60001},150000,0.2,{"$f":"B400","v":60000},{"$f":"E400+(B401-B400)*C401","v":19000},0,0,{"$f":"IF(I399=C403,E402+ROUND((H399-J399),0)*I399,IF(I399=C402,E401+ROUND((H399-J399)*I399,0),IF(I399=C401,E400+ROUND((H399-J399)*I399,0),IF(I399=C400,E399+ROUND((H399-J399)*I399,0),E398+ROUND((H399-J399)*I399,0)))))","v":2974150},{"$f":"MIN(K403:L403)","v":0},{"$f":"ROUND(SUM(H401+I401)*M399,0)","v":0},{"$f":"SUM(H401:J401)","v":2974150}]
[{"$f":"B401+1","v":150001},null,0.3,{"$f":"B401","v":150000},{"$f":"IF(J399=0,0,E401)","v":19000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H396","v":0},{"$f":"IF(H399>H403,H399-H403,0)","v":10000500},{"$f":"IF(I403>0,ROUND(I403*I399,0),0)","v":3000150},{"$f":"I403-J403","v":7000350},{"$f":"IF(H401>0,ROUND(H401*L399,0),0)","v":0},{"$f":"IF(K403>L403,0,L403-K403)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H385","v":10000500},{"$f":"VLOOKUP(H406,A406:C410,3)","v":0.3},{"$f":"INDEX(D406:D410,MATCH(I406,C406:C410,0))","v":150000},{"$f":"INDEX(E406:E410,MATCH(I406,C406:C410,0))","v":19000},{"$f":"IF(H406>H410,VLOOKUP(H406,A406:F410,6),0)","v":0},{"$f":"VLOOKUP(H406,A406:G410,7)","v":0}]
[{"$f":"B406+1","v":50001},60000,0.1,{"$f":"B406","v":50000},{"$f":"(B407-B406)*C407","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B407+1","v":60001},150000,0.2,{"$f":"B407","v":60000},{"$f":"E407+(B408-B407)*C408","v":19000},0,0,{"$f":"IF(I406=C410,E409+ROUND((H406-J406),0)*I406,IF(I406=C409,E408+ROUND((H406-J406)*I406,0),IF(I406=C408,E407+ROUND((H406-J406)*I406,0),IF(I406=C407,E406+ROUND((H406-J406)*I406,0),E405+ROUND((H406-J406)*I406,0)))))","v":2974150},{"$f":"MIN(K410:L410)","v":0},{"$f":"ROUND(SUM(H408+I408)*M406,0)","v":0},{"$f":"SUM(H408:J408)","v":2974150}]
[{"$f":"B408+1","v":150001},null,0.3,{"$f":"B408","v":150000},{"$f":"IF(J406=0,0,E408)","v":19000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H403","v":0},{"$f":"IF(H406>H410,H406-H410,0)","v":10000500},{"$f":"IF(I410>0,ROUND(I410*I406,0),0)","v":3000150},{"$f":"I410-J410","v":7000350},{"$f":"IF(H408>0,ROUND(H408*L406,0),0)","v":0},{"$f":"IF(K410>L410,0,L410-K410)","v":0}]
[null,null,1999,{"$f":"C411+1","v":2000},null,"1999-00"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C411","v":1999},{"$f":"D411","v":2000}]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H414,A414:C418,3)","v":0.3},{"$f":"INDEX(D414:D418,MATCH(I414,C414:C418,0))","v":150000},{"$f":"INDEX(E414:E418,MATCH(I414,C414:C418,0))","v":19000},{"$f":"IF(H414>H418,VLOOKUP(H414,A414:F418,6),0)","v":0.1},{"$f":"VLOOKUP(H414,A414:G418,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B414,IF($E$3=\"Female\",B421,IF($E$3=\"Senior Citizen\",B428,B435)))","v":50000},0]
[{"$f":"B414+1","v":50001},60000,0.1,{"$f":"B414","v":50000},{"$f":"(B415-B414)*C415","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O414+1","v":50001},60000,0.1]
[{"$f":"B415+1","v":60001},150000,0.2,{"$f":"B415","v":60000},{"$f":"E415+(B416-B415)*C416","v":19000},0.1,0,{"$f":"IF(I414=C418,E417+ROUND((H414-J414),0)*I414,IF(I414=C417,E416+ROUND((H414-J414)*I414,0),IF(I414=C416,E415+ROUND((H414-J414)*I414,0),IF(I414=C415,E414+ROUND((H414-J414)*I414,0),E413+ROUND((H414-J414)*I414,0)))))","v":2974150},{"$f":"MIN(K418:L418)","v":297415},{"$f":"ROUND(SUM(H416+I416)*M414,0)","v":0},{"$f":"SUM(H416:J416)","v":3271565},null,null,{"$f":"O415+1","v":60001},150000,0.2]
[{"$f":"B416+1","v":150001},null,0.3,{"$f":"B416","v":150000},{"$f":"IF(J414=0,0,E416)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O416+1","v":150001},0,0.3]
["Surcharge Limit",null,null,60000,null,null,null,60000,{"$f":"IF(H414>H418,H414-H418,0)","v":9940500},{"$f":"IF(I418>0,ROUND(I418*I414,0),0)","v":2982150},{"$f":"I418-J418","v":6958350},{"$f":"IF(H416>0,ROUND(H416*L414,0),0)","v":297415},{"$f":"IF(K418>L418,0,L418-K418)","v":0},{"$f":"O417+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H416,IF($E$3=\"Female\",H423,IF($E$3=\"Senior Citizen\",H430,H437)))","v":2974150}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I416,IF($E$3=\"Female\",I423,IF($E$3=\"Senior Citizen\",I430,I437)))","v":297415}]
[0,50000,0,0,0,0,0,{"$f":"H414","v":10000500},{"$f":"VLOOKUP(H421,A421:C425,3)","v":0.3},{"$f":"INDEX(D421:D425,MATCH(I421,C421:C425,0))","v":150000},{"$f":"INDEX(E421:E425,MATCH(I421,C421:C425,0))","v":19000},{"$f":"IF(H421>H425,VLOOKUP(H421,A421:F425,6),0)","v":0.1},{"$f":"VLOOKUP(H421,A421:G425,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J416,IF($E$3=\"Female\",J423,IF($E$3=\"Senior Citizen\",J430,J437)))","v":0}]
[{"$f":"B421+1","v":50001},60000,0.1,{"$f":"B421","v":50000},{"$f":"(B422-B421)*C422","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K416,IF($E$3=\"Female\",K423,IF($E$3=\"Senior Citizen\",K430,K437)))","v":3271565}]
[{"$f":"B422+1","v":60001},150000,0.2,{"$f":"B422","v":60000},{"$f":"E422+(B423-B422)*C423","v":19000},0.1,0,{"$f":"IF(I421=C425,E424+ROUND((H421-J421),0)*I421,IF(I421=C424,E423+ROUND((H421-J421)*I421,0),IF(I421=C423,E422+ROUND((H421-J421)*I421,0),IF(I421=C422,E421+ROUND((H421-J421)*I421,0),E420+ROUND((H421-J421)*I421,0)))))","v":2974150},{"$f":"MIN(K425:L425)","v":297415},{"$f":"ROUND(SUM(H423+I423)*M421,0)","v":0},{"$f":"SUM(H423:J423)","v":3271565},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A413,IF($E$3=\"Female\",A420,IF($E$3=\"Senior Citizen\",A427,A434)))","v":"Not defined"}]
[{"$f":"B423+1","v":150001},null,0.3,{"$f":"B423","v":150000},{"$f":"IF(J421=0,0,E423)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M418,IF($E$3=\"Female\",M425,IF($E$3=\"Senior Citizen\",M432,M439)))","v":0}]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H418","v":60000},{"$f":"IF(H421>H425,H421-H425,0)","v":9940500},{"$f":"IF(I425>0,ROUND(I425*I421,0),0)","v":2982150},{"$f":"I425-J425","v":6958350},{"$f":"IF(H423>0,ROUND(H423*L421,0),0)","v":297415},{"$f":"IF(K425>L425,0,L425-K425)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K416,IF($E$3=\"Female\",K423,IF($E$3=\"Senior Citizen\",K430,K437)))","v":3271565}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H414","v":10000500},{"$f":"VLOOKUP(H428,A428:C432,3)","v":0.3},{"$f":"INDEX(D428:D432,MATCH(I428,C428:C432,0))","v":150000},{"$f":"INDEX(E428:E432,MATCH(I428,C428:C432,0))","v":19000},{"$f":"IF(H428>H432,VLOOKUP(H428,A428:F432,6),0)","v":0.1},{"$f":"VLOOKUP(H428,A428:G432,7)","v":0}]
[{"$f":"B428+1","v":50001},60000,0.1,{"$f":"B428","v":50000},{"$f":"(B429-B428)*C429","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B429+1","v":60001},150000,0.2,{"$f":"B429","v":60000},{"$f":"E429+(B430-B429)*C430","v":19000},0.1,0,{"$f":"IF(I428=C432,E431+ROUND((H428-J428),0)*I428,IF(I428=C431,E430+ROUND((H428-J428)*I428,0),IF(I428=C430,E429+ROUND((H428-J428)*I428,0),IF(I428=C429,E428+ROUND((H428-J428)*I428,0),E427+ROUND((H428-J428)*I428,0)))))","v":2974150},{"$f":"MIN(K432:L432)","v":297415},{"$f":"ROUND(SUM(H430+I430)*M428,0)","v":0},{"$f":"SUM(H430:J430)","v":3271565}]
[{"$f":"B430+1","v":150001},null,0.3,{"$f":"B430","v":150000},{"$f":"IF(J428=0,0,E430)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H425","v":60000},{"$f":"IF(H428>H432,H428-H432,0)","v":9940500},{"$f":"IF(I432>0,ROUND(I432*I428,0),0)","v":2982150},{"$f":"I432-J432","v":6958350},{"$f":"IF(H430>0,ROUND(H430*L428,0),0)","v":297415},{"$f":"IF(K432>L432,0,L432-K432)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H414","v":10000500},{"$f":"VLOOKUP(H435,A435:C439,3)","v":0.3},{"$f":"INDEX(D435:D439,MATCH(I435,C435:C439,0))","v":150000},{"$f":"INDEX(E435:E439,MATCH(I435,C435:C439,0))","v":19000},{"$f":"IF(H435>H439,VLOOKUP(H435,A435:F439,6),0)","v":0.1},{"$f":"VLOOKUP(H435,A435:G439,7)","v":0}]
[{"$f":"B435+1","v":50001},60000,0.1,{"$f":"B435","v":50000},{"$f":"(B436-B435)*C436","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B436+1","v":60001},150000,0.2,{"$f":"B436","v":60000},{"$f":"E436+(B437-B436)*C437","v":19000},0.1,0,{"$f":"IF(I435=C439,E438+ROUND((H435-J435),0)*I435,IF(I435=C438,E437+ROUND((H435-J435)*I435,0),IF(I435=C437,E436+ROUND((H435-J435)*I435,0),IF(I435=C436,E435+ROUND((H435-J435)*I435,0),E434+ROUND((H435-J435)*I435,0)))))","v":2974150},{"$f":"MIN(K439:L439)","v":297415},{"$f":"ROUND(SUM(H437+I437)*M435,0)","v":0},{"$f":"SUM(H437:J437)","v":3271565}]
[{"$f":"B437+1","v":150001},null,0.3,{"$f":"B437","v":150000},{"$f":"IF(J435=0,0,E437)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H432","v":60000},{"$f":"IF(H435>H439,H435-H439,0)","v":9940500},{"$f":"IF(I439>0,ROUND(I439*I435,0),0)","v":2982150},{"$f":"I439-J439","v":6958350},{"$f":"IF(H437>0,ROUND(H437*L435,0),0)","v":297415},{"$f":"IF(K439>L439,0,L439-K439)","v":0}]
[null,null,2000,{"$f":"C440+1","v":2001},null,"2000-01"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C440","v":2000},{"$f":"D440","v":2001}]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H443,A443:C447,3)","v":0.3},{"$f":"INDEX(D443:D447,MATCH(I443,C443:C447,0))","v":150000},{"$f":"INDEX(E443:E447,MATCH(I443,C443:C447,0))","v":19000},{"$f":"IF(H443>H447,VLOOKUP(H443,A443:F447,6),0)","v":0.17},{"$f":"VLOOKUP(H443,A443:G447,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B443,IF($E$3=\"Female\",B450,IF($E$3=\"Senior Citizen\",B457,B464)))","v":50000},0]
[{"$f":"B443+1","v":50001},60000,0.1,{"$f":"B443","v":50000},{"$f":"(B444-B443)*C444","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O443+1","v":50001},60000,0.1]
[{"$f":"B444+1","v":60001},150000,0.2,{"$f":"B444","v":60000},{"$f":"E444+(B445-B444)*C445","v":19000},0.12,0,{"$f":"IF(I443=C447,E446+ROUND((H443-J443),0)*I443,IF(I443=C446,E445+ROUND((H443-J443)*I443,0),IF(I443=C445,E444+ROUND((H443-J443)*I443,0),IF(I443=C444,E443+ROUND((H443-J443)*I443,0),E442+ROUND((H443-J443)*I443,0)))))","v":2974150},{"$f":"MIN(K447:L447)","v":505606},{"$f":"ROUND(SUM(H445+I445)*M443,0)","v":0},{"$f":"SUM(H445:J445)","v":3479756},null,null,{"$f":"O444+1","v":60001},150000,0.2]
[{"$f":"B445+1","v":150001},null,0.3,{"$f":"B445","v":150000},{"$f":"IF(J443=0,0,E445)","v":19000},0.17,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O445+1","v":150001},0,0.3]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"IF(H443>150000,150000,60000)","v":150000},{"$f":"IF(H443>H447,H443-H447,0)","v":9850500},{"$f":"IF(I447>0,ROUND(I447*I443,0),0)","v":2955150},{"$f":"I447-J447","v":6895350},{"$f":"IF(H445>0,ROUND(H445*L443,0),0)","v":505606},{"$f":"IF(K447>L447,0,L447-K447)","v":0},{"$f":"O446+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H445,IF($E$3=\"Female\",H452,IF($E$3=\"Senior Citizen\",H459,H466)))","v":2974150}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I445,IF($E$3=\"Female\",I452,IF($E$3=\"Senior Citizen\",I459,I466)))","v":505606}]
[0,50000,0,0,0,0,0,{"$f":"H443","v":10000500},{"$f":"VLOOKUP(H450,A450:C454,3)","v":0.3},{"$f":"INDEX(D450:D454,MATCH(I450,C450:C454,0))","v":150000},{"$f":"INDEX(E450:E454,MATCH(I450,C450:C454,0))","v":19000},{"$f":"IF(H450>H454,VLOOKUP(H450,A450:F454,6),0)","v":0.17},{"$f":"VLOOKUP(H450,A450:G454,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J445,IF($E$3=\"Female\",J452,IF($E$3=\"Senior Citizen\",J459,J466)))","v":0}]
[{"$f":"B450+1","v":50001},60000,0.1,{"$f":"B450","v":50000},{"$f":"(B451-B450)*C451","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K445,IF($E$3=\"Female\",K452,IF($E$3=\"Senior Citizen\",K459,K466)))","v":3479756}]
[{"$f":"B451+1","v":60001},150000,0.2,{"$f":"B451","v":60000},{"$f":"E451+(B452-B451)*C452","v":19000},0.12,0,{"$f":"IF(I450=C454,E453+ROUND((H450-J450),0)*I450,IF(I450=C453,E452+ROUND((H450-J450)*I450,0),IF(I450=C452,E451+ROUND((H450-J450)*I450,0),IF(I450=C451,E450+ROUND((H450-J450)*I450,0),E449+ROUND((H450-J450)*I450,0)))))","v":2974150},{"$f":"MIN(K454:L454)","v":505606},{"$f":"ROUND(SUM(H452+I452)*M450,0)","v":0},{"$f":"SUM(H452:J452)","v":3479756},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A442,IF($E$3=\"Female\",A449,IF($E$3=\"Senior Citizen\",A456,A463)))","v":"(below 65 years)"}]
[{"$f":"B452+1","v":150001},null,0.3,{"$f":"B452","v":150000},{"$f":"IF(J450=0,0,E452)","v":19000},0.17,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M447,IF($E$3=\"Female\",M454,IF($E$3=\"Senior Citizen\",M461,M468)))","v":0}]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"IF(H450>150000,150000,60000)","v":150000},{"$f":"IF(H450>H454,H450-H454,0)","v":9850500},{"$f":"IF(I454>0,ROUND(I454*I450,0),0)","v":2955150},{"$f":"I454-J454","v":6895350},{"$f":"IF(H452>0,ROUND(H452*L450,0),0)","v":505606},{"$f":"IF(K454>L454,0,L454-K454)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K445,IF($E$3=\"Female\",K452,IF($E$3=\"Senior Citizen\",K459,K466)))","v":3479756}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 65 years)"]
[0,50000,0,0,0,0,0,{"$f":"H443","v":10000500},{"$f":"VLOOKUP(H457,A457:C461,3)","v":0.3},{"$f":"INDEX(D457:D461,MATCH(I457,C457:C461,0))","v":150000},{"$f":"INDEX(E457:E461,MATCH(I457,C457:C461,0))","v":19000},{"$f":"IF(H457>H461,VLOOKUP(H457,A457:F461,6),0)","v":0.17},{"$f":"VLOOKUP(H457,A457:G461,7)","v":0}]
[{"$f":"B457+1","v":50001},60000,0.1,{"$f":"B457","v":50000},{"$f":"(B458-B457)*C458","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B458+1","v":60001},150000,0.2,{"$f":"B458","v":60000},{"$f":"E458+(B459-B458)*C459","v":19000},0.12,0,{"$f":"IF(I457=C461,E460+ROUND((H457-J457),0)*I457,IF(I457=C460,E459+ROUND((H457-J457)*I457,0),IF(I457=C459,E458+ROUND((H457-J457)*I457,0),IF(I457=C458,E457+ROUND((H457-J457)*I457,0),E456+ROUND((H457-J457)*I457,0)))))","v":2974150},{"$f":"MIN(K461:L461)","v":505606},{"$f":"ROUND(SUM(H459+I459)*M457,0)","v":0},{"$f":"SUM(H459:J459)","v":3479756}]
[{"$f":"B459+1","v":150001},null,0.3,{"$f":"B459","v":150000},{"$f":"IF(J457=0,0,E459)","v":19000},0.17,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"IF(H457>150000,150000,60000)","v":150000},{"$f":"IF(H457>H461,H457-H461,0)","v":9850500},{"$f":"IF(I461>0,ROUND(I461*I457,0),0)","v":2955150},{"$f":"I461-J461","v":6895350},{"$f":"IF(H459>0,ROUND(H459*L457,0),0)","v":505606},{"$f":"IF(K461>L461,0,L461-K461)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H457","v":10000500},{"$f":"VLOOKUP(H464,A464:C468,3)","v":0.3},{"$f":"INDEX(D464:D468,MATCH(I464,C464:C468,0))","v":150000},{"$f":"INDEX(E464:E468,MATCH(I464,C464:C468,0))","v":19000},{"$f":"IF(H464>H468,VLOOKUP(H464,A464:F468,6),0)","v":0.17},{"$f":"VLOOKUP(H464,A464:G468,7)","v":0}]
[{"$f":"B464+1","v":50001},60000,0.1,{"$f":"B464","v":50000},{"$f":"(B465-B464)*C465","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B465+1","v":60001},150000,0.2,{"$f":"B465","v":60000},{"$f":"E465+(B466-B465)*C466","v":19000},0.12,0,{"$f":"IF(I464=C468,E467+ROUND((H464-J464),0)*I464,IF(I464=C467,E466+ROUND((H464-J464)*I464,0),IF(I464=C466,E465+ROUND((H464-J464)*I464,0),IF(I464=C465,E464+ROUND((H464-J464)*I464,0),E463+ROUND((H464-J464)*I464,0)))))","v":2974150},{"$f":"MIN(K468:L468)","v":505606},{"$f":"ROUND(SUM(H466+I466)*M464,0)","v":0},{"$f":"SUM(H466:J466)","v":3479756}]
[{"$f":"B466+1","v":150001},null,0.3,{"$f":"B466","v":150000},{"$f":"IF(J464=0,0,E466)","v":19000},0.17,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"IF(H464>150000,150000,60000)","v":150000},{"$f":"IF(H464>H468,H464-H468,0)","v":9850500},{"$f":"IF(I468>0,ROUND(I468*I464,0),0)","v":2955150},{"$f":"I468-J468","v":6895350},{"$f":"IF(H466>0,ROUND(H466*L464,0),0)","v":505606},{"$f":"IF(K468>L468,0,L468-K468)","v":0}]
[null,null,2001,{"$f":"C469+1","v":2002},null,"2001-02"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C469","v":2001},{"$f":"D469","v":2002}]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H472,A472:C476,3)","v":0.3},{"$f":"INDEX(D472:D476,MATCH(I472,C472:C476,0))","v":150000},{"$f":"INDEX(E472:E476,MATCH(I472,C472:C476,0))","v":19000},{"$f":"IF(H472>H476,VLOOKUP(H472,A472:F476,6),0)","v":0.02},{"$f":"VLOOKUP(H472,A472:G476,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B472,IF($E$3=\"Female\",B479,IF($E$3=\"Senior Citizen\",B486,B493)))","v":50000},0]
[{"$f":"B472+1","v":50001},60000,0.1,{"$f":"B472","v":50000},{"$f":"(B473-B472)*C473","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O472+1","v":50001},60000,0.1]
[{"$f":"B473+1","v":60001},150000,0.2,{"$f":"B473","v":60000},{"$f":"E473+(B474-B473)*C474","v":19000},0.02,0,{"$f":"IF(I472=C476,E475+ROUND((H472-J472),0)*I472,IF(I472=C475,E474+ROUND((H472-J472)*I472,0),IF(I472=C474,E473+ROUND((H472-J472)*I472,0),IF(I472=C473,E472+ROUND((H472-J472)*I472,0),E471+ROUND((H472-J472)*I472,0)))))","v":2974150},{"$f":"MIN(K476:L476)","v":59483},{"$f":"ROUND(SUM(H474+I474)*M472,0)","v":0},{"$f":"SUM(H474:J474)","v":3033633},null,null,{"$f":"O473+1","v":60001},150000,0.2]
[{"$f":"B474+1","v":150001},null,0.3,{"$f":"B474","v":150000},{"$f":"IF(J472=0,0,E474)","v":19000},0.02,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O474+1","v":150001},0,0.3]
["Surcharge Limit",null,null,60000,null,null,null,60000,{"$f":"IF(H472>H476,H472-H476,0)","v":9940500},{"$f":"IF(I476>0,ROUND(I476*I472,0),0)","v":2982150},{"$f":"I476-J476","v":6958350},{"$f":"IF(H474>0,ROUND(H474*L472,0),0)","v":59483},{"$f":"IF(K476>L476,0,L476-K476)","v":0},{"$f":"O475+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H474,IF($E$3=\"Female\",H481,IF($E$3=\"Senior Citizen\",H488,H495)))","v":2974150}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I474,IF($E$3=\"Female\",I481,IF($E$3=\"Senior Citizen\",I488,I495)))","v":59483}]
[0,50000,0,0,0,0,0,{"$f":"H472","v":10000500},{"$f":"VLOOKUP(H479,A479:C483,3)","v":0.3},{"$f":"INDEX(D479:D483,MATCH(I479,C479:C483,0))","v":150000},{"$f":"INDEX(E479:E483,MATCH(I479,C479:C483,0))","v":19000},{"$f":"IF(H479>H483,VLOOKUP(H479,A479:F483,6),0)","v":0.02},{"$f":"VLOOKUP(H479,A479:G483,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J474,IF($E$3=\"Female\",J481,IF($E$3=\"Senior Citizen\",J488,J495)))","v":0}]
[{"$f":"B479+1","v":50001},60000,0.1,{"$f":"B479","v":50000},{"$f":"(B480-B479)*C480","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K474,IF($E$3=\"Female\",K481,IF($E$3=\"Senior Citizen\",K488,K495)))","v":3033633}]
[{"$f":"B480+1","v":60001},150000,0.2,{"$f":"B480","v":60000},{"$f":"E480+(B481-B480)*C481","v":19000},0.02,0,{"$f":"IF(I479=C483,E482+ROUND((H479-J479),0)*I479,IF(I479=C482,E481+ROUND((H479-J479)*I479,0),IF(I479=C481,E480+ROUND((H479-J479)*I479,0),IF(I479=C480,E479+ROUND((H479-J479)*I479,0),E478+ROUND((H479-J479)*I479,0)))))","v":2974150},{"$f":"MIN(K483:L483)","v":59483},{"$f":"ROUND(SUM(H481+I481)*M479,0)","v":0},{"$f":"SUM(H481:J481)","v":3033633},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A471,IF($E$3=\"Female\",A478,IF($E$3=\"Senior Citizen\",A485,A492)))","v":"(below 65 years)"}]
[{"$f":"B481+1","v":150001},null,0.3,{"$f":"B481","v":150000},{"$f":"IF(J479=0,0,E481)","v":19000},0.02,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M476,IF($E$3=\"Female\",M483,IF($E$3=\"Senior Citizen\",M490,M497)))","v":0}]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H476","v":60000},{"$f":"IF(H479>H483,H479-H483,0)","v":9940500},{"$f":"IF(I483>0,ROUND(I483*I479,0),0)","v":2982150},{"$f":"I483-J483","v":6958350},{"$f":"IF(H481>0,ROUND(H481*L479,0),0)","v":59483},{"$f":"IF(K483>L483,0,L483-K483)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K474,IF($E$3=\"Female\",K481,IF($E$3=\"Senior Citizen\",K488,K495)))","v":3033633}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 65 years)"]
[0,50000,0,0,0,0,0,{"$f":"H472","v":10000500},{"$f":"VLOOKUP(H486,A486:C490,3)","v":0.3},{"$f":"INDEX(D486:D490,MATCH(I486,C486:C490,0))","v":150000},{"$f":"INDEX(E486:E490,MATCH(I486,C486:C490,0))","v":19000},{"$f":"IF(H486>H490,VLOOKUP(H486,A486:F490,6),0)","v":0.1},{"$f":"VLOOKUP(H486,A486:G490,7)","v":0}]
[{"$f":"B486+1","v":50001},60000,0.1,{"$f":"B486","v":50000},{"$f":"(B487-B486)*C487","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B487+1","v":60001},150000,0.2,{"$f":"B487","v":60000},{"$f":"E487+(B488-B487)*C488","v":19000},0.1,0,{"$f":"IF(I486=C490,E489+ROUND((H486-J486),0)*I486,IF(I486=C489,E488+ROUND((H486-J486)*I486,0),IF(I486=C488,E487+ROUND((H486-J486)*I486,0),IF(I486=C487,E486+ROUND((H486-J486)*I486,0),E485+ROUND((H486-J486)*I486,0)))))","v":2974150},{"$f":"MIN(K490:L490)","v":297415},{"$f":"ROUND(SUM(H488+I488)*M486,0)","v":0},{"$f":"SUM(H488:J488)","v":3271565}]
[{"$f":"B488+1","v":150001},null,0.3,{"$f":"B488","v":150000},{"$f":"IF(J486=0,0,E488)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H483","v":60000},{"$f":"IF(H486>H490,H486-H490,0)","v":9940500},{"$f":"IF(I490>0,ROUND(I490*I486,0),0)","v":2982150},{"$f":"I490-J490","v":6958350},{"$f":"IF(H488>0,ROUND(H488*L486,0),0)","v":297415},{"$f":"IF(K490>L490,0,L490-K490)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H472","v":10000500},{"$f":"VLOOKUP(H493,A493:C497,3)","v":0.3},{"$f":"INDEX(D493:D497,MATCH(I493,C493:C497,0))","v":150000},{"$f":"INDEX(E493:E497,MATCH(I493,C493:C497,0))","v":19000},{"$f":"IF(H493>H497,VLOOKUP(H493,A493:F497,6),0)","v":0.02},{"$f":"VLOOKUP(H493,A493:G497,7)","v":0}]
[{"$f":"B493+1","v":50001},60000,0.1,{"$f":"B493","v":50000},{"$f":"(B494-B493)*C494","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B494+1","v":60001},150000,0.2,{"$f":"B494","v":60000},{"$f":"E494+(B495-B494)*C495","v":19000},0.02,0,{"$f":"IF(I493=C497,E496+ROUND((H493-J493),0)*I493,IF(I493=C496,E495+ROUND((H493-J493)*I493,0),IF(I493=C495,E494+ROUND((H493-J493)*I493,0),IF(I493=C494,E493+ROUND((H493-J493)*I493,0),E492+ROUND((H493-J493)*I493,0)))))","v":2974150},{"$f":"MIN(K497:L497)","v":59483},{"$f":"ROUND(SUM(H495+I495)*M493,0)","v":0},{"$f":"SUM(H495:J495)","v":3033633}]
[{"$f":"B495+1","v":150001},null,0.3,{"$f":"B495","v":150000},{"$f":"IF(J493=0,0,E495)","v":19000},0.02,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H490","v":60000},{"$f":"IF(H493>H497,H493-H497,0)","v":9940500},{"$f":"IF(I497>0,ROUND(I497*I493,0),0)","v":2982150},{"$f":"I497-J497","v":6958350},{"$f":"IF(H495>0,ROUND(H495*L493,0),0)","v":59483},{"$f":"IF(K497>L497,0,L497-K497)","v":0}]
[null,null,2002,{"$f":"C498+1","v":2003},null,"2002-03"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C498","v":2002},{"$f":"D498","v":2003}]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H501,A501:C505,3)","v":0.3},{"$f":"INDEX(D501:D505,MATCH(I501,C501:C505,0))","v":150000},{"$f":"INDEX(E501:E505,MATCH(I501,C501:C505,0))","v":19000},{"$f":"IF(H501>H505,VLOOKUP(H501,A501:F505,6),0)","v":0.05},{"$f":"VLOOKUP(H501,A501:G505,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B501,IF($E$3=\"Female\",B508,IF($E$3=\"Senior Citizen\",B515,B522)))","v":50000},0]
[{"$f":"B501+1","v":50001},60000,0.1,{"$f":"B501","v":50000},{"$f":"(B502-B501)*C502","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O501+1","v":50001},60000,0.1]
[{"$f":"B502+1","v":60001},150000,0.2,{"$f":"B502","v":60000},{"$f":"E502+(B503-B502)*C503","v":19000},0.05,0,{"$f":"IF(I501=C505,E504+ROUND((H501-J501),0)*I501,IF(I501=C504,E503+ROUND((H501-J501)*I501,0),IF(I501=C503,E502+ROUND((H501-J501)*I501,0),IF(I501=C502,E501+ROUND((H501-J501)*I501,0),E500+ROUND((H501-J501)*I501,0)))))","v":2974150},{"$f":"MIN(K505:L505)","v":148708},{"$f":"ROUND(SUM(H503+I503)*M501,0)","v":0},{"$f":"SUM(H503:J503)","v":3122858},null,null,{"$f":"O502+1","v":60001},150000,0.2]
[{"$f":"B503+1","v":150001},null,0.3,{"$f":"B503","v":150000},{"$f":"IF(J501=0,0,E503)","v":19000},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O503+1","v":150001},0,0.3]
["Surcharge Limit",null,null,60000,null,null,null,60000,{"$f":"IF(H501>H505,H501-H505,0)","v":9940500},{"$f":"IF(I505>0,ROUND(I505*I501,0),0)","v":2982150},{"$f":"I505-J505","v":6958350},{"$f":"IF(H503>0,ROUND(H503*L501,0),0)","v":148708},{"$f":"IF(K505>L505,0,L505-K505)","v":0},{"$f":"O504+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H503,IF($E$3=\"Female\",H510,IF($E$3=\"Senior Citizen\",H517,H524)))","v":2974150}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I503,IF($E$3=\"Female\",I510,IF($E$3=\"Senior Citizen\",I517,I524)))","v":148708}]
[0,50000,0,0,0,0,0,{"$f":"H501","v":10000500},{"$f":"VLOOKUP(H508,A508:C512,3)","v":0.3},{"$f":"INDEX(D508:D512,MATCH(I508,C508:C512,0))","v":150000},{"$f":"INDEX(E508:E512,MATCH(I508,C508:C512,0))","v":19000},{"$f":"IF(H508>H512,VLOOKUP(H508,A508:F512,6),0)","v":0.05},{"$f":"VLOOKUP(H508,A508:G512,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J503,IF($E$3=\"Female\",J510,IF($E$3=\"Senior Citizen\",J517,J524)))","v":0}]
[{"$f":"B508+1","v":50001},60000,0.1,{"$f":"B508","v":50000},{"$f":"(B509-B508)*C509","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K503,IF($E$3=\"Female\",K510,IF($E$3=\"Senior Citizen\",K517,K524)))","v":3122858}]
[{"$f":"B509+1","v":60001},150000,0.2,{"$f":"B509","v":60000},{"$f":"E509+(B510-B509)*C510","v":19000},0.05,0,{"$f":"IF(I508=C512,E511+ROUND((H508-J508),0)*I508,IF(I508=C511,E510+ROUND((H508-J508)*I508,0),IF(I508=C510,E509+ROUND((H508-J508)*I508,0),IF(I508=C509,E508+ROUND((H508-J508)*I508,0),E507+ROUND((H508-J508)*I508,0)))))","v":2974150},{"$f":"MIN(K512:L512)","v":148708},{"$f":"ROUND(SUM(H510+I510)*M508,0)","v":0},{"$f":"SUM(H510:J510)","v":3122858},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A500,IF($E$3=\"Female\",A507,IF($E$3=\"Senior Citizen\",A514,A521)))","v":"(below 65 years)"}]
[{"$f":"B510+1","v":150001},null,0.3,{"$f":"B510","v":150000},{"$f":"IF(J508=0,0,E510)","v":19000},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M505,IF($E$3=\"Female\",M512,IF($E$3=\"Senior Citizen\",M519,M526)))","v":0}]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H505","v":60000},{"$f":"IF(H508>H512,H508-H512,0)","v":9940500},{"$f":"IF(I512>0,ROUND(I512*I508,0),0)","v":2982150},{"$f":"I512-J512","v":6958350},{"$f":"IF(H510>0,ROUND(H510*L508,0),0)","v":148708},{"$f":"IF(K512>L512,0,L512-K512)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K503,IF($E$3=\"Female\",K510,IF($E$3=\"Senior Citizen\",K517,K524)))","v":3122858}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 65 years)"]
[0,50000,0,0,0,0,0,{"$f":"H501","v":10000500},{"$f":"VLOOKUP(H515,A515:C519,3)","v":0.3},{"$f":"INDEX(D515:D519,MATCH(I515,C515:C519,0))","v":150000},{"$f":"INDEX(E515:E519,MATCH(I515,C515:C519,0))","v":19000},{"$f":"IF(H515>H519,VLOOKUP(H515,A515:F519,6),0)","v":0.05},{"$f":"VLOOKUP(H515,A515:G519,7)","v":0}]
[{"$f":"B515+1","v":50001},60000,0.1,{"$f":"B515","v":50000},{"$f":"(B516-B515)*C516","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B516+1","v":60001},150000,0.2,{"$f":"B516","v":60000},{"$f":"E516+(B517-B516)*C517","v":19000},0.05,0,{"$f":"IF(I515=C519,E518+ROUND((H515-J515),0)*I515,IF(I515=C518,E517+ROUND((H515-J515)*I515,0),IF(I515=C517,E516+ROUND((H515-J515)*I515,0),IF(I515=C516,E515+ROUND((H515-J515)*I515,0),E514+ROUND((H515-J515)*I515,0)))))","v":2974150},{"$f":"MIN(K519:L519)","v":148708},{"$f":"ROUND(SUM(H517+I517)*M515,0)","v":0},{"$f":"SUM(H517:J517)","v":3122858}]
[{"$f":"B517+1","v":150001},null,0.3,{"$f":"B517","v":150000},{"$f":"IF(J515=0,0,E517)","v":19000},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H512","v":60000},{"$f":"IF(H515>H519,H515-H519,0)","v":9940500},{"$f":"IF(I519>0,ROUND(I519*I515,0),0)","v":2982150},{"$f":"I519-J519","v":6958350},{"$f":"IF(H517>0,ROUND(H517*L515,0),0)","v":148708},{"$f":"IF(K519>L519,0,L519-K519)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H501","v":10000500},{"$f":"VLOOKUP(H522,A522:C526,3)","v":0.3},{"$f":"INDEX(D522:D526,MATCH(I522,C522:C526,0))","v":150000},{"$f":"INDEX(E522:E526,MATCH(I522,C522:C526,0))","v":19000},{"$f":"IF(H522>H526,VLOOKUP(H522,A522:F526,6),0)","v":0.05},{"$f":"VLOOKUP(H522,A522:G526,7)","v":0}]
[{"$f":"B522+1","v":50001},60000,0.1,{"$f":"B522","v":50000},{"$f":"(B523-B522)*C523","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B523+1","v":60001},150000,0.2,{"$f":"B523","v":60000},{"$f":"E523+(B524-B523)*C524","v":19000},0.05,0,{"$f":"IF(I522=C526,E525+ROUND((H522-J522),0)*I522,IF(I522=C525,E524+ROUND((H522-J522)*I522,0),IF(I522=C524,E523+ROUND((H522-J522)*I522,0),IF(I522=C523,E522+ROUND((H522-J522)*I522,0),E521+ROUND((H522-J522)*I522,0)))))","v":2974150},{"$f":"MIN(K526:L526)","v":148708},{"$f":"ROUND(SUM(H524+I524)*M522,0)","v":0},{"$f":"SUM(H524:J524)","v":3122858}]
[{"$f":"B524+1","v":150001},null,0.3,{"$f":"B524","v":150000},{"$f":"IF(J522=0,0,E524)","v":19000},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H519","v":60000},{"$f":"IF(H522>H526,H522-H526,0)","v":9940500},{"$f":"IF(I526>0,ROUND(I526*I522,0),0)","v":2982150},{"$f":"I526-J526","v":6958350},{"$f":"IF(H524>0,ROUND(H524*L522,0),0)","v":148708},{"$f":"IF(K526>L526,0,L526-K526)","v":0}]
[null,null,2003,{"$f":"C527+1","v":2004},null,"2003-04"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C527","v":2003},{"$f":"D527","v":2004}]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H530,A530:C534,3)","v":0.3},{"$f":"INDEX(D530:D534,MATCH(I530,C530:C534,0))","v":150000},{"$f":"INDEX(E530:E534,MATCH(I530,C530:C534,0))","v":19000},{"$f":"IF(H530>H534,VLOOKUP(H530,A530:F534,6),0)","v":0.1},{"$f":"VLOOKUP(H530,A530:G534,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B530,IF($E$3=\"Female\",B537,IF($E$3=\"Senior Citizen\",B544,B551)))","v":50000},0]
[{"$f":"B530+1","v":50001},60000,0.1,{"$f":"B530","v":50000},{"$f":"(B531-B530)*C531","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O530+1","v":50001},60000,0.1]
[{"$f":"B531+1","v":60001},150000,0.2,{"$f":"B531","v":60000},{"$f":"E531+(B532-B531)*C532","v":19000},0.1,0,{"$f":"IF(I530=C534,E533+ROUND((H530-J530),0)*I530,IF(I530=C533,E532+ROUND((H530-J530)*I530,0),IF(I530=C532,E531+ROUND((H530-J530)*I530,0),IF(I530=C531,E530+ROUND((H530-J530)*I530,0),E529+ROUND((H530-J530)*I530,0)))))","v":2974150},{"$f":"MIN(K534:L534)","v":297415},{"$f":"ROUND(SUM(H532+I532)*M530,0)","v":0},{"$f":"SUM(H532:J532)","v":3271565},null,null,{"$f":"O531+1","v":60001},150000,0.2]
[{"$f":"B532+1","v":150001},null,0.3,{"$f":"B532","v":150000},{"$f":"IF(J530=0,0,E532)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O532+1","v":150001},0,0.3]
["Surcharge Limit",null,null,850000,null,null,null,850000,{"$f":"IF(H530>H534,H530-H534,0)","v":9150500},{"$f":"IF(I534>0,ROUND(I534*I530,0),0)","v":2745150},{"$f":"I534-J534","v":6405350},{"$f":"IF(H532>0,ROUND(H532*L530,0),0)","v":297415},{"$f":"IF(K534>L534,0,L534-K534)","v":0},{"$f":"O533+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H532,IF($E$3=\"Female\",H539,IF($E$3=\"Senior Citizen\",H546,H553)))","v":2974150}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I532,IF($E$3=\"Female\",I539,IF($E$3=\"Senior Citizen\",I546,I553)))","v":297415}]
[0,50000,0,0,0,0,0,{"$f":"H530","v":10000500},{"$f":"VLOOKUP(H537,A537:C541,3)","v":0.3},{"$f":"INDEX(D537:D541,MATCH(I537,C537:C541,0))","v":150000},{"$f":"INDEX(E537:E541,MATCH(I537,C537:C541,0))","v":19000},{"$f":"IF(H537>H541,VLOOKUP(H537,A537:F541,6),0)","v":0.1},{"$f":"VLOOKUP(H537,A537:G541,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J532,IF($E$3=\"Female\",J539,IF($E$3=\"Senior Citizen\",J546,J553)))","v":0}]
[{"$f":"B537+1","v":50001},60000,0.1,{"$f":"B537","v":50000},{"$f":"(B538-B537)*C538","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K532,IF($E$3=\"Female\",K539,IF($E$3=\"Senior Citizen\",K546,K553)))","v":3271565}]
[{"$f":"B538+1","v":60001},150000,0.2,{"$f":"B538","v":60000},{"$f":"E538+(B539-B538)*C539","v":19000},0.1,0,{"$f":"IF(I537=C541,E540+ROUND((H537-J537),0)*I537,IF(I537=C540,E539+ROUND((H537-J537)*I537,0),IF(I537=C539,E538+ROUND((H537-J537)*I537,0),IF(I537=C538,E537+ROUND((H537-J537)*I537,0),E536+ROUND((H537-J537)*I537,0)))))","v":2974150},{"$f":"MIN(K541:L541)","v":297415},{"$f":"ROUND(SUM(H539+I539)*M537,0)","v":0},{"$f":"SUM(H539:J539)","v":3271565},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A529,IF($E$3=\"Female\",A536,IF($E$3=\"Senior Citizen\",A543,A550)))","v":"(below 65 years)"}]
[{"$f":"B539+1","v":150001},null,0.3,{"$f":"B539","v":150000},{"$f":"IF(J537=0,0,E539)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M534,IF($E$3=\"Female\",M541,IF($E$3=\"Senior Citizen\",M548,M555)))","v":0}]
["Surcharge Limit",null,null,850000,null,null,null,{"$f":"H534","v":850000},{"$f":"IF(H537>H541,H537-H541,0)","v":9150500},{"$f":"IF(I541>0,ROUND(I541*I537,0),0)","v":2745150},{"$f":"I541-J541","v":6405350},{"$f":"IF(H539>0,ROUND(H539*L537,0),0)","v":297415},{"$f":"IF(K541>L541,0,L541-K541)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K532,IF($E$3=\"Female\",K539,IF($E$3=\"Senior Citizen\",K546,K553)))","v":3271565}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 65 years)"]
[0,50000,0,0,0,0,0,{"$f":"H530","v":10000500},{"$f":"VLOOKUP(H544,A544:C548,3)","v":0.3},{"$f":"INDEX(D544:D548,MATCH(I544,C544:C548,0))","v":150000},{"$f":"INDEX(E544:E548,MATCH(I544,C544:C548,0))","v":19000},{"$f":"IF(H544>H548,VLOOKUP(H544,A544:F548,6),0)","v":0.1},{"$f":"VLOOKUP(H544,A544:G548,7)","v":0}]
[{"$f":"B544+1","v":50001},60000,0.1,{"$f":"B544","v":50000},{"$f":"(B545-B544)*C545","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B545+1","v":60001},150000,0.2,{"$f":"B545","v":60000},{"$f":"E545+(B546-B545)*C546","v":19000},0.1,0,{"$f":"IF(I544=C548,E547+ROUND((H544-J544),0)*I544,IF(I544=C547,E546+ROUND((H544-J544)*I544,0),IF(I544=C546,E545+ROUND((H544-J544)*I544,0),IF(I544=C545,E544+ROUND((H544-J544)*I544,0),E543+ROUND((H544-J544)*I544,0)))))","v":2974150},{"$f":"MIN(K548:L548)","v":297415},{"$f":"ROUND(SUM(H546+I546)*M544,0)","v":0},{"$f":"SUM(H546:J546)","v":3271565}]
[{"$f":"B546+1","v":150001},null,0.3,{"$f":"B546","v":150000},{"$f":"IF(J544=0,0,E546)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,850000,null,null,null,{"$f":"H541","v":850000},{"$f":"IF(H544>H548,H544-H548,0)","v":9150500},{"$f":"IF(I548>0,ROUND(I548*I544,0),0)","v":2745150},{"$f":"I548-J548","v":6405350},{"$f":"IF(H546>0,ROUND(H546*L544,0),0)","v":297415},{"$f":"IF(K548>L548,0,L548-K548)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H530","v":10000500},{"$f":"VLOOKUP(H551,A551:C555,3)","v":0.3},{"$f":"INDEX(D551:D555,MATCH(I551,C551:C555,0))","v":150000},{"$f":"INDEX(E551:E555,MATCH(I551,C551:C555,0))","v":19000},{"$f":"IF(H551>H555,VLOOKUP(H551,A551:F555,6),0)","v":0.1},{"$f":"VLOOKUP(H551,A551:G555,7)","v":0}]
[{"$f":"B551+1","v":50001},60000,0.1,{"$f":"B551","v":50000},{"$f":"(B552-B551)*C552","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B552+1","v":60001},150000,0.2,{"$f":"B552","v":60000},{"$f":"E552+(B553-B552)*C553","v":19000},0.1,0,{"$f":"IF(I551=C555,E554+ROUND((H551-J551),0)*I551,IF(I551=C554,E553+ROUND((H551-J551)*I551,0),IF(I551=C553,E552+ROUND((H551-J551)*I551,0),IF(I551=C552,E551+ROUND((H551-J551)*I551,0),E550+ROUND((H551-J551)*I551,0)))))","v":2974150},{"$f":"MIN(K555:L555)","v":297415},{"$f":"ROUND(SUM(H553+I553)*M551,0)","v":0},{"$f":"SUM(H553:J553)","v":3271565}]
[{"$f":"B553+1","v":150001},null,0.3,{"$f":"B553","v":150000},{"$f":"IF(J551=0,0,E553)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,850000,null,null,null,{"$f":"H548","v":850000},{"$f":"IF(H551>H555,H551-H555,0)","v":9150500},{"$f":"IF(I555>0,ROUND(I555*I551,0),0)","v":2745150},{"$f":"I555-J555","v":6405350},{"$f":"IF(H553>0,ROUND(H553*L551,0),0)","v":297415},{"$f":"IF(K555>L555,0,L555-K555)","v":0}]
[null,null,2004,{"$f":"C556+1","v":2005},null,"2004-05"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,null,null,null,null,null,null,null,null,null,null,null,2004,{"$f":"AC557+1","v":2005},null,"2004-05"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C556","v":2004},{"$f":"D556","v":2005},null,null,null,null,null,null,null,null,null,null,"Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H559,A559:C563,3)","v":0.3},{"$f":"INDEX(D559:D563,MATCH(I559,C559:C563,0))","v":150000},{"$f":"INDEX(E559:E563,MATCH(I559,C559:C563,0))","v":19000},{"$f":"IF(H559>H563,VLOOKUP(H559,A559:F563,6),0)","v":0.1},{"$f":"VLOOKUP(H559,A559:G563,7)","v":0.02},0,{"$f":"IF($E$3=\"Male\",B559,IF($E$3=\"Female\",B566,IF($E$3=\"Senior Citizen\",B573,B580)))","v":50000},0,null,null,null,null,null,null,null,null,null,null,"(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"AC557","v":2004},{"$f":"AD557","v":2005}]
[{"$f":"B559+1","v":50001},60000,0.1,{"$f":"B559","v":50000},{"$f":"(B560-B559)*C560","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O559+1","v":50001},60000,0.1,null,null,null,null,null,null,null,null,null,null,0,50000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(AH560,AA560:AC564,3)","v":0.3},{"$f":"INDEX(AD560:AD564,MATCH(AI560,AC560:AC564,0))","v":150000},{"$f":"INDEX(AE560:AE564,MATCH(AI560,AC560:AC564,0))","v":19000},{"$f":"IF(AH560>AH564,VLOOKUP(AH560,AA560:AF564,6),0)","v":0.1},{"$f":"VLOOKUP(AH560,AA560:AG564,7)","v":0.02},0,{"$f":"IF($E$3=\"Male\",AB560,IF($E$3=\"Female\",AB567,IF($E$3=\"Senior Citizen\",AB574,AB581)))","v":50000},0]
[{"$f":"B560+1","v":60001},150000,0.2,{"$f":"B560","v":60000},{"$f":"E560+(B561-B560)*C561","v":19000},0.1,0.02,{"$f":"IF(I559=C563,E562+ROUND((H559-J559),0)*I559,IF(I559=C562,E561+ROUND((H559-J559)*I559,0),IF(I559=C561,E560+ROUND((H559-J559)*I559,0),IF(I559=C560,E559+ROUND((H559-J559)*I559,0),E558+ROUND((H559-J559)*I559,0)))))-$AP$577","v":2974150},{"$f":"MIN(K563:L563)","v":297415},{"$f":"ROUND(SUM(H561+I561)*M559,0)","v":65431},{"$f":"SUM(H561:J561)","v":3336996},null,null,{"$f":"O560+1","v":60001},150000,0.2,null,null,null,null,null,null,null,null,null,null,{"$f":"AB560+1","v":50001},60000,0.1,{"$f":"AB560","v":50000},{"$f":"(AB561-AB560)*AC561","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"AO560+1","v":50001},60000,0.1]
[{"$f":"B561+1","v":150001},null,0.3,{"$f":"B561","v":150000},{"$f":"IF(J559=0,0,E561)","v":19000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O561+1","v":150001},0,0.3,null,null,null,null,null,null,null,null,null,null,{"$f":"AB561+1","v":60001},150000,0.2,{"$f":"AB561","v":60000},{"$f":"AE561+(AB562-AB561)*AC562","v":19000},0.1,0.02,{"$f":"IF(AI560=AC564,AE563+ROUND((AH560-AJ560),0)*AI560,IF(AI560=AC563,AE562+ROUND((AH560-AJ560)*AI560,0),IF(AI560=AC562,AE561+ROUND((AH560-AJ560)*AI560,0),IF(AI560=AC561,AE560+ROUND((AH560-AJ560)*AI560,0),AE559+ROUND((AH560-AJ560)*AI560,0)))))","v":2974150},{"$f":"MIN(AK564:AL564)","v":297415},{"$f":"ROUND(SUM(AH562+AI562)*AM560,0)","v":65431},{"$f":"SUM(AH562:AJ562)","v":3336996},null,null,{"$f":"AO561+1","v":60001},150000,0.2]
["Surcharge Limit",null,null,850000,null,null,null,850000,{"$f":"IF(H559>H563,H559-H563,0)","v":9150500},{"$f":"IF(I563>0,ROUND(I563*I559,0),0)","v":2745150},{"$f":"I563-J563","v":6405350},{"$f":"IF(H561>0,ROUND(H561*L559,0),0)","v":297415},{"$f":"IF(K563>L563,0,L563-K563)","v":0},{"$f":"O562+1","v":1},0,0,null,null,null,null,null,null,null,null,null,null,{"$f":"AB562+1","v":150001},null,0.3,{"$f":"AB562","v":150000},{"$f":"IF(AJ560=0,0,AE562)","v":19000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"AO562+1","v":150001},0,0.3]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H561,IF($E$3=\"Female\",H568,IF($E$3=\"Senior Citizen\",H575,H582)))","v":2974150},null,null,null,null,null,null,null,null,null,null,"Surcharge Limit",null,null,850000,null,null,null,850000,{"$f":"IF(AH560>AH564,AH560-AH564,0)","v":9150500},{"$f":"IF(AI564>0,ROUND(AI564*AI560,0),0)","v":2745150},{"$f":"AI564-AJ564","v":6405350},{"$f":"IF(AH562>0,ROUND(AH562*AL560,0),0)","v":297415},{"$f":"IF(AK564>AL564,0,AL564-AK564)","v":0},{"$f":"AO563+1","v":1},0,0]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I561,IF($E$3=\"Female\",I568,IF($E$3=\"Senior Citizen\",I575,I582)))","v":297415},null,null,null,null,null,null,null,null,null,null,"Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",AH562,IF($E$3=\"Female\",AH569,IF($E$3=\"Senior Citizen\",AH576,AH583)))","v":2974150}]
[0,50000,0,0,0,0,0,{"$f":"H559","v":10000500},{"$f":"VLOOKUP(H566,A566:C570,3)","v":0.3},{"$f":"INDEX(D566:D570,MATCH(I566,C566:C570,0))","v":150000},{"$f":"INDEX(E566:E570,MATCH(I566,C566:C570,0))","v":19000},{"$f":"IF(H566>H570,VLOOKUP(H566,A566:F570,6),0)","v":0.1},{"$f":"VLOOKUP(H566,A566:G570,7)","v":0.02},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J561,IF($E$3=\"Female\",J568,IF($E$3=\"Senior Citizen\",J575,J582)))","v":65431},null,null,null,null,null,null,null,null,null,null,"(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",AI562,IF($E$3=\"Female\",AI569,IF($E$3=\"Senior Citizen\",AI576,AI583)))","v":297415}]
[{"$f":"B566+1","v":50001},60000,0.1,{"$f":"B566","v":50000},{"$f":"(B567-B566)*C567","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K561,IF($E$3=\"Female\",K568,IF($E$3=\"Senior Citizen\",K575,K582)))","v":3336996},null,null,null,null,null,null,null,null,null,null,0,50000,0,0,0,0,0,{"$f":"AH560","v":10000500},{"$f":"VLOOKUP(AH567,AA567:AC571,3)","v":0.3},{"$f":"INDEX(AD567:AD571,MATCH(AI567,AC567:AC571,0))","v":150000},{"$f":"INDEX(AE567:AE571,MATCH(AI567,AC567:AC571,0))","v":19000},{"$f":"IF(AH567>AH571,VLOOKUP(AH567,AA567:AF571,6),0)","v":0.1},{"$f":"VLOOKUP(AH567,AA567:AG571,7)","v":0.02},"E. CESS",null,{"$f":"IF($E$3=\"Male\",AJ562,IF($E$3=\"Female\",AJ569,IF($E$3=\"Senior Citizen\",AJ576,AJ583)))","v":65431}]
[{"$f":"B567+1","v":60001},150000,0.2,{"$f":"B567","v":60000},{"$f":"E567+(B568-B567)*C568","v":19000},0.1,0.02,{"$f":"IF(I566=C570,E569+ROUND((H566-J566),0)*I566,IF(I566=C569,E568+ROUND((H566-J566)*I566,0),IF(I566=C568,E567+ROUND((H566-J566)*I566,0),IF(I566=C567,E566+ROUND((H566-J566)*I566,0),E565+ROUND((H566-J566)*I566,0)))))-$AP$577","v":2974150},{"$f":"MIN(K570:L570)","v":297415},{"$f":"ROUND(SUM(H568+I568)*M566,0)","v":65431},{"$f":"SUM(H568:J568)","v":3336996},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A558,IF($E$3=\"Female\",A565,IF($E$3=\"Senior Citizen\",A572,A579)))","v":"(below 65 years)"},null,null,null,null,null,null,null,null,null,null,{"$f":"AB567+1","v":50001},60000,0.1,{"$f":"AB567","v":50000},{"$f":"(AB568-AB567)*AC568","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",AK562,IF($E$3=\"Female\",AK569,IF($E$3=\"Senior Citizen\",AK576,AK583)))","v":3336996}]
[{"$f":"B568+1","v":150001},null,0.3,{"$f":"B568","v":150000},{"$f":"IF(J566=0,0,E568)","v":19000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M563,IF($E$3=\"Female\",M570,IF($E$3=\"Senior Citizen\",M577,M584)))","v":0},null,null,null,null,null,null,null,null,null,null,{"$f":"AB568+1","v":60001},150000,0.2,{"$f":"AB568","v":60000},{"$f":"AE568+(AB569-AB568)*AC569","v":19000},0.1,0.02,{"$f":"IF(AI567=AC571,AE570+ROUND((AH567-AJ567),0)*AI567,IF(AI567=AC570,AE569+ROUND((AH567-AJ567)*AI567,0),IF(AI567=AC569,AE568+ROUND((AH567-AJ567)*AI567,0),IF(AI567=AC568,AE567+ROUND((AH567-AJ567)*AI567,0),AE566+ROUND((AH567-AJ567)*AI567,0)))))","v":2974150},{"$f":"MIN(AK571:AL571)","v":297415},{"$f":"ROUND(SUM(AH569+AI569)*AM567,0)","v":65431},{"$f":"SUM(AH569:AJ569)","v":3336996},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",AA559,IF($E$3=\"Female\",AA566,IF($E$3=\"Senior Citizen\",AA573,AA580)))","v":"(below 65 years)"}]
["Surcharge Limit",null,null,850000,null,null,null,{"$f":"H563","v":850000},{"$f":"IF(H566>H570,H566-H570,0)","v":9150500},{"$f":"IF(I570>0,ROUND(I570*I566,0),0)","v":2745150},{"$f":"I570-J570","v":6405350},{"$f":"IF(H568>0,ROUND(H568*L566,0),0)","v":297415},{"$f":"IF(K570>L570,0,L570-K570)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K561,IF($E$3=\"Female\",K568,IF($E$3=\"Senior Citizen\",K575,K582)))","v":3336996},null,null,null,null,null,null,null,null,null,null,{"$f":"AB569+1","v":150001},null,0.3,{"$f":"AB569","v":150000},{"$f":"IF(AJ567=0,0,AE569)","v":19000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",AM564,IF($E$3=\"Female\",AM571,IF($E$3=\"Senior Citizen\",AM578,AM585)))","v":0}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess",null,null,null,null,null,null,null,null,null,null,null,null,null,"Surcharge Limit",null,null,850000,null,null,null,{"$f":"AH564","v":850000},{"$f":"IF(AH567>AH571,AH567-AH571,0)","v":9150500},{"$f":"IF(AI571>0,ROUND(AI571*AI567,0),0)","v":2745150},{"$f":"AI571-AJ571","v":6405350},{"$f":"IF(AH569>0,ROUND(AH569*AL567,0),0)","v":297415},{"$f":"IF(AK571>AL571,0,AL571-AK571)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",AK562,IF($E$3=\"Female\",AK569,IF($E$3=\"Senior Citizen\",AK576,AK583)))","v":3336996}]
["(Above 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"Treatment of sect 80D",null,null,null,null,null,null,null,null,null,null,null,null,"Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
[0,50000,0,0,0,0,0,{"$f":"H559","v":10000500},{"$f":"VLOOKUP(H573,A573:C577,3)","v":0.3},{"$f":"INDEX(D573:D577,MATCH(I573,C573:C577,0))","v":150000},{"$f":"INDEX(E573:E577,MATCH(I573,C573:C577,0))","v":19000},{"$f":"IF(H573>H577,VLOOKUP(H573,A573:F577,6),0)","v":0.1},{"$f":"VLOOKUP(H573,A573:G577,7)","v":0.02},"Taxable income",null,{"$f":"H559","v":10000500},null,null,null,null,null,null,null,null,null,null,"(Above 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"Treatment of sect 80D"]
[{"$f":"B573+1","v":50001},60000,0.1,{"$f":"B573","v":50000},{"$f":"(B574-B573)*C574","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"Due Tax",null,{"$f":"P564","v":2974150},null,null,null,null,null,null,null,null,null,null,0,50000,0,0,0,0,0,{"$f":"AH560","v":10000500},{"$f":"VLOOKUP(AH574,AA574:AC578,3)","v":0.3},{"$f":"INDEX(AD574:AD578,MATCH(AI574,AC574:AC578,0))","v":150000},{"$f":"INDEX(AE574:AE578,MATCH(AI574,AC574:AC578,0))","v":19000},{"$f":"IF(AH574>AH578,VLOOKUP(AH574,AA574:AF578,6),0)","v":0.1},{"$f":"VLOOKUP(AH574,AA574:AG578,7)","v":0.02},"Taxable income",null,{"$f":"AH560","v":10000500}]
[{"$f":"B574+1","v":60001},150000,0.2,{"$f":"B574","v":60000},{"$f":"E574+(B575-B574)*C575","v":19000},0.1,0.02,{"$f":"IF(I573=C577,E576+ROUND((H573-J573),0)*I573,IF(I573=C576,E575+ROUND((H573-J573)*I573,0),IF(I573=C575,E574+ROUND((H573-J573)*I573,0),IF(I573=C574,E573+ROUND((H573-J573)*I573,0),E572+ROUND((H573-J573)*I573,0)))))-$AP$577","v":2974150},{"$f":"MIN(K577:L577)","v":297415},{"$f":"ROUND(SUM(H575+I575)*M573,0)","v":65431},{"$f":"SUM(H575:J575)","v":3336996},null,null,"Calculated amt",null,{"$f":"IF(P573<100000,P574,P574-(P573-100000))","v":-6926350},null,null,null,null,null,null,null,null,null,null,{"$f":"AB574+1","v":50001},60000,0.1,{"$f":"AB574","v":50000},{"$f":"(AB575-AB574)*AC575","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"Due Tax",null,{"$f":"AP565","v":2974150}]
[{"$f":"B575+1","v":150001},null,0.3,{"$f":"B575","v":150000},{"$f":"IF(J573=0,0,E575)","v":19000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Rebate u/s 80D",null,{"$f":"IF(P575>0,P575,0)","v":0},null,null,null,null,null,null,null,null,null,null,{"$f":"AB575+1","v":60001},150000,0.2,{"$f":"AB575","v":60000},{"$f":"AE575+(AB576-AB575)*AC576","v":19000},0.1,0.02,{"$f":"IF(AI574=AC578,AE577+ROUND((AH574-AJ574),0)*AI574,IF(AI574=AC577,AE576+ROUND((AH574-AJ574)*AI574,0),IF(AI574=AC576,AE575+ROUND((AH574-AJ574)*AI574,0),IF(AI574=AC575,AE574+ROUND((AH574-AJ574)*AI574,0),AE573+ROUND((AH574-AJ574)*AI574,0)))))","v":2974150},{"$f":"MIN(AK578:AL578)","v":297415},{"$f":"ROUND(SUM(AH576+AI576)*AM574,0)","v":65431},{"$f":"SUM(AH576:AJ576)","v":3336996},null,null,"Calculated amt",null,{"$f":"IF(AP574<100000,AP575,AP575-(AP574-100000))","v":-6926350}]
["Surcharge Limit",null,null,850000,null,null,null,{"$f":"H570","v":850000},{"$f":"IF(H573>H577,H573-H577,0)","v":9150500},{"$f":"IF(I577>0,ROUND(I577*I573,0),0)","v":2745150},{"$f":"I577-J577","v":6405350},{"$f":"IF(H575>0,ROUND(H575*L573,0),0)","v":297415},{"$f":"IF(K577>L577,0,L577-K577)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AB576+1","v":150001},null,0.3,{"$f":"AB576","v":150000},{"$f":"IF(AJ574=0,0,AE576)","v":19000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Rebate u/s 80D",null,{"$f":"IF(AP576>0,AP576,0)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess",null,null,null,null,null,null,null,null,null,null,null,null,null,"Surcharge Limit",null,null,850000,null,null,null,{"$f":"AH571","v":850000},{"$f":"IF(AH574>AH578,AH574-AH578,0)","v":9150500},{"$f":"IF(AI578>0,ROUND(AI578*AI574,0),0)","v":2745150},{"$f":"AI578-AJ578","v":6405350},{"$f":"IF(AH576>0,ROUND(AH576*AL574,0),0)","v":297415},{"$f":"IF(AK578>AL578,0,AL578-AK578)","v":0}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
[0,50000,0,0,0,0,0,{"$f":"H559","v":10000500},{"$f":"VLOOKUP(H580,A580:C584,3)","v":0.3},{"$f":"INDEX(D580:D584,MATCH(I580,C580:C584,0))","v":150000},{"$f":"INDEX(E580:E584,MATCH(I580,C580:C584,0))","v":19000},{"$f":"IF(H580>H584,VLOOKUP(H580,A580:F584,6),0)","v":0.1},{"$f":"VLOOKUP(H580,A580:G584,7)","v":0.02},null,null,null,null,null,null,null,null,null,null,null,null,null,"Not defined"]
[{"$f":"B580+1","v":50001},60000,0.1,{"$f":"B580","v":50000},{"$f":"(B581-B580)*C581","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,50000,0,0,0,0,0,{"$f":"AH560","v":10000500},{"$f":"VLOOKUP(AH581,AA581:AC585,3)","v":0.3},{"$f":"INDEX(AD581:AD585,MATCH(AI581,AC581:AC585,0))","v":150000},{"$f":"INDEX(AE581:AE585,MATCH(AI581,AC581:AC585,0))","v":19000},{"$f":"IF(AH581>AH585,VLOOKUP(AH581,AA581:AF585,6),0)","v":0.1},{"$f":"VLOOKUP(AH581,AA581:AG585,7)","v":0.02}]
[{"$f":"B581+1","v":60001},150000,0.2,{"$f":"B581","v":60000},{"$f":"E581+(B582-B581)*C582","v":19000},0.1,0.02,{"$f":"IF(I580=C584,E583+ROUND((H580-J580),0)*I580,IF(I580=C583,E582+ROUND((H580-J580)*I580,0),IF(I580=C582,E581+ROUND((H580-J580)*I580,0),IF(I580=C581,E580+ROUND((H580-J580)*I580,0),E579+ROUND((H580-J580)*I580,0)))))-$AP$577","v":2974150},{"$f":"MIN(K584:L584)","v":297415},{"$f":"ROUND(SUM(H582+I582)*M580,0)","v":65431},{"$f":"SUM(H582:J582)","v":3336996},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AB581+1","v":50001},60000,0.1,{"$f":"AB581","v":50000},{"$f":"(AB582-AB581)*AC582","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B582+1","v":150001},null,0.3,{"$f":"B582","v":150000},{"$f":"IF(J580=0,0,E582)","v":19000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AB582+1","v":60001},150000,0.2,{"$f":"AB582","v":60000},{"$f":"AE582+(AB583-AB582)*AC583","v":19000},0.1,0.02,{"$f":"IF(AI581=AC585,AE584+ROUND((AH581-AJ581),0)*AI581,IF(AI581=AC584,AE583+ROUND((AH581-AJ581)*AI581,0),IF(AI581=AC583,AE582+ROUND((AH581-AJ581)*AI581,0),IF(AI581=AC582,AE581+ROUND((AH581-AJ581)*AI581,0),AE580+ROUND((AH581-AJ581)*AI581,0)))))","v":2974150},{"$f":"MIN(AK585:AL585)","v":297415},{"$f":"ROUND(SUM(AH583+AI583)*AM581,0)","v":65431},{"$f":"SUM(AH583:AJ583)","v":3336996}]
["Surcharge Limit",null,null,850000,null,null,null,{"$f":"H577","v":850000},{"$f":"IF(H580>H584,H580-H584,0)","v":9150500},{"$f":"IF(I584>0,ROUND(I584*I580,0),0)","v":2745150},{"$f":"I584-J584","v":6405350},{"$f":"IF(H582>0,ROUND(H582*L580,0),0)","v":297415},{"$f":"IF(K584>L584,0,L584-K584)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AB583+1","v":150001},null,0.3,{"$f":"AB583","v":150000},{"$f":"IF(AJ581=0,0,AE583)","v":19000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[null,null,2005,{"$f":"C585+1","v":2006},null,"2005-06",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Surcharge Limit",null,null,850000,null,null,null,{"$f":"AH578","v":850000},{"$f":"IF(AH581>AH585,AH581-AH585,0)","v":9150500},{"$f":"IF(AI585>0,ROUND(AI585*AI581,0),0)","v":2745150},{"$f":"AI585-AJ585","v":6405350},{"$f":"IF(AH583>0,ROUND(AH583*AL581,0),0)","v":297415},{"$f":"IF(AK585>AL585,0,AL585-AK585)","v":0}]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C585","v":2005},{"$f":"D585","v":2006}]
[0,100000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H588,A588:C592,3)","v":0.3},{"$f":"INDEX(D588:D592,MATCH(I588,C588:C592,0))","v":250000},{"$f":"INDEX(E588:E592,MATCH(I588,C588:C592,0))","v":25000},{"$f":"IF(H588>H592,VLOOKUP(H588,A588:F592,6),0)","v":0.1},{"$f":"VLOOKUP(H588,A588:G592,7)","v":0.02},0,{"$f":"IF($E$3=\"Male\",B588,IF($E$3=\"Female\",B595,IF($E$3=\"Senior Citizen\",B602,B609)))","v":100000},0]
[{"$f":"B588+1","v":100001},150000,0.1,{"$f":"B588","v":100000},{"$f":"(B589-B588)*C589","v":5000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O588+1","v":100001},150000,0.1]
[{"$f":"B589+1","v":150001},250000,0.2,{"$f":"B589","v":150000},{"$f":"E589+(B590-B589)*C590","v":25000},0.1,0.02,{"$f":"IF(I588=C592,E591+ROUND((H588-J588),0)*I588,IF(I588=C591,E590+ROUND((H588-J588)*I588,0),IF(I588=C590,E589+ROUND((H588-J588)*I588,0),IF(I588=C589,E588+ROUND((H588-J588)*I588,0),E587+ROUND((H588-J588)*I588,0)))))","v":2950150},{"$f":"MIN(K592:L592)","v":295015},{"$f":"ROUND(SUM(H590+I590)*M588,0)","v":64903},{"$f":"SUM(H590:J590)","v":3310068},null,null,{"$f":"O589+1","v":150001},250000,0.2]
[{"$f":"B590+1","v":250001},null,0.3,{"$f":"B590","v":250000},{"$f":"IF(J588=0,0,E590)","v":25000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O590+1","v":250001},0,0.3]
["Surcharge Limit",null,null,1000000,null,null,null,1000000,{"$f":"IF(H588>H592,H588-H592,0)","v":9000500},{"$f":"IF(I592>0,ROUND(I592*I588,0),0)","v":2700150},{"$f":"I592-J592","v":6300350},{"$f":"IF(H590>0,ROUND(H590*L588,0),0)","v":295015},{"$f":"IF(K592>L592,0,L592-K592)","v":0},{"$f":"O591+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H590,IF($E$3=\"Female\",H597,IF($E$3=\"Senior Citizen\",H604,H611)))","v":2950150}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I590,IF($E$3=\"Female\",I597,IF($E$3=\"Senior Citizen\",I604,I611)))","v":295015}]
[0,135000,0,0,0,0,0,{"$f":"H588","v":10000500},{"$f":"VLOOKUP(H595,A595:C599,3)","v":0.3},{"$f":"INDEX(D595:D599,MATCH(I595,C595:C599,0))","v":250000},{"$f":"INDEX(E595:E599,MATCH(I595,C595:C599,0))","v":21500},{"$f":"IF(H595>H599,VLOOKUP(H595,A595:F599,6),0)","v":0.1},{"$f":"VLOOKUP(H595,A595:G599,7)","v":0.02},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J590,IF($E$3=\"Female\",J597,IF($E$3=\"Senior Citizen\",J604,J611)))","v":64903}]
[{"$f":"B595+1","v":135001},150000,0.1,{"$f":"B595","v":135000},{"$f":"(B596-B595)*C596","v":1500},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K590,IF($E$3=\"Female\",K597,IF($E$3=\"Senior Citizen\",K604,K611)))","v":3310068}]
[{"$f":"B596+1","v":150001},250000,0.2,{"$f":"B596","v":150000},{"$f":"E596+(B597-B596)*C597","v":21500},0.1,0.02,{"$f":"IF(I595=C599,E598+ROUND((H595-J595),0)*I595,IF(I595=C598,E597+ROUND((H595-J595)*I595,0),IF(I595=C597,E596+ROUND((H595-J595)*I595,0),IF(I595=C596,E595+ROUND((H595-J595)*I595,0),E594+ROUND((H595-J595)*I595,0)))))","v":2946650},{"$f":"MIN(K599:L599)","v":294665},{"$f":"ROUND(SUM(H597+I597)*M595,0)","v":64826},{"$f":"SUM(H597:J597)","v":3306141},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A587,IF($E$3=\"Female\",A594,IF($E$3=\"Senior Citizen\",A601,A608)))","v":"(below 65 years)"}]
[{"$f":"B597+1","v":250001},null,0.3,{"$f":"B597","v":250000},{"$f":"IF(J595=0,0,E597)","v":21500},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M592,IF($E$3=\"Female\",M599,IF($E$3=\"Senior Citizen\",M606,M613)))","v":0}]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H592","v":1000000},{"$f":"IF(H595>H599,H595-H599,0)","v":9000500},{"$f":"IF(I599>0,ROUND(I599*I595,0),0)","v":2700150},{"$f":"I599-J599","v":6300350},{"$f":"IF(H597>0,ROUND(H597*L595,0),0)","v":294665},{"$f":"IF(K599>L599,0,L599-K599)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K590,IF($E$3=\"Female\",K597,IF($E$3=\"Senior Citizen\",K604,K611)))","v":3310068}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 65 years)"]
[0,185000,0,0,0,0,0,{"$f":"H588","v":10000500},{"$f":"VLOOKUP(H602,A602:C606,3)","v":0.3},{"$f":"INDEX(D602:D606,MATCH(I602,C602:C606,0))","v":250000},{"$f":"INDEX(E602:E606,MATCH(I602,C602:C606,0))","v":13000},{"$f":"IF(H602>H606,VLOOKUP(H602,A602:F606,6),0)","v":0.1},{"$f":"VLOOKUP(H602,A602:G606,7)","v":0.02}]
[{"$f":"B602+1","v":185001},250000,0.2,{"$f":"B602","v":185000},{"$f":"(B603-B602)*C603","v":13000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B603+1","v":250001},null,0.3,{"$f":"B603","v":250000},{"$f":"IF(J602=0,0,E603)","v":13000},0.1,0.02,{"$f":"IF(I602=C606,E605+ROUND((H602-J602),0)*I602,IF(I602=C605,E604+ROUND((H602-J602)*I602,0),IF(I602=C604,E603+ROUND((H602-J602)*I602,0),IF(I602=C603,E602+ROUND((H602-J602)*I602,0),E601+ROUND((H602-J602)*I602,0)))))","v":2938150},{"$f":"MIN(K606:L606)","v":293815},{"$f":"ROUND(SUM(H604+I604)*M602,0)","v":64639},{"$f":"SUM(H604:J604)","v":3296604}]
[null,null,null,{"$f":"B604","v":0},{"$f":"IF(J602=0,0,E604)","v":13000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H599","v":1000000},{"$f":"IF(H602>H606,H602-H606,0)","v":9000500},{"$f":"IF(I606>0,ROUND(I606*I602,0),0)","v":2700150},{"$f":"I606-J606","v":6300350},{"$f":"IF(H604>0,ROUND(H604*L602,0),0)","v":293815},{"$f":"IF(K606>L606,0,L606-K606)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,185000,0,0,0,0,0,{"$f":"H588","v":10000500},{"$f":"VLOOKUP(H609,A609:C613,3)","v":0.3},{"$f":"INDEX(D609:D613,MATCH(I609,C609:C613,0))","v":250000},{"$f":"INDEX(E609:E613,MATCH(I609,C609:C613,0))","v":13000},{"$f":"IF(H609>H613,VLOOKUP(H609,A609:F613,6),0)","v":0.1},{"$f":"VLOOKUP(H609,A609:G613,7)","v":0.02}]
[{"$f":"B609+1","v":185001},250000,0.2,{"$f":"B609","v":185000},{"$f":"(B610-B609)*C610","v":13000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B610+1","v":250001},null,0.3,{"$f":"B610","v":250000},{"$f":"IF(J609=0,0,E610)","v":13000},0.1,0.02,{"$f":"IF(I609=C613,E612+ROUND((H609-J609),0)*I609,IF(I609=C612,E611+ROUND((H609-J609)*I609,0),IF(I609=C611,E610+ROUND((H609-J609)*I609,0),IF(I609=C610,E609+ROUND((H609-J609)*I609,0),E608+ROUND((H609-J609)*I609,0)))))","v":2938150},{"$f":"MIN(K613:L613)","v":293815},{"$f":"ROUND(SUM(H611+I611)*M609,0)","v":64639},{"$f":"SUM(H611:J611)","v":3296604}]
[null,null,null,{"$f":"B611","v":0},{"$f":"IF(J609=0,0,E611)","v":13000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H606","v":1000000},{"$f":"IF(H609>H613,H609-H613,0)","v":9000500},{"$f":"IF(I613>0,ROUND(I613*I609,0),0)","v":2700150},{"$f":"I613-J613","v":6300350},{"$f":"IF(H611>0,ROUND(H611*L609,0),0)","v":293815},{"$f":"IF(K613>L613,0,L613-K613)","v":0}]
[null,null,2006,{"$f":"C614+1","v":2007},null,"2006-07"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C614","v":2006},{"$f":"D614","v":2007}]
[0,100000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H617,A617:C621,3)","v":0.3},{"$f":"INDEX(D617:D621,MATCH(I617,C617:C621,0))","v":250000},{"$f":"INDEX(E617:E621,MATCH(I617,C617:C621,0))","v":25000},{"$f":"IF(H617>H621,VLOOKUP(H617,A617:F621,6),0)","v":0.1},{"$f":"VLOOKUP(H617,A617:G621,7)","v":0.02},0,{"$f":"IF($E$3=\"Male\",B617,IF($E$3=\"Female\",B624,IF($E$3=\"Senior Citizen\",B631,B638)))","v":100000},0]
[{"$f":"B617+1","v":100001},150000,0.1,{"$f":"B617","v":100000},{"$f":"(B618-B617)*C618","v":5000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O617+1","v":100001},150000,0.1]
[{"$f":"B618+1","v":150001},250000,0.2,{"$f":"B618","v":150000},{"$f":"E618+(B619-B618)*C619","v":25000},0.1,0.02,{"$f":"IF(I617=C621,E620+ROUND((H617-J617),0)*I617,IF(I617=C620,E619+ROUND((H617-J617)*I617,0),IF(I617=C619,E618+ROUND((H617-J617)*I617,0),IF(I617=C618,E617+ROUND((H617-J617)*I617,0),E616+ROUND((H617-J617)*I617,0)))))","v":2950150},{"$f":"MIN(K621:L621)","v":295015},{"$f":"ROUND(SUM(H619+I619)*M617,0)","v":64903},{"$f":"SUM(H619:J619)","v":3310068},null,null,{"$f":"O618+1","v":150001},250000,0.2]
[{"$f":"B619+1","v":250001},null,0.3,{"$f":"B619","v":250000},{"$f":"IF(J617=0,0,E619)","v":25000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O619+1","v":250001},0,0.3]
["Surcharge Limit",null,null,1000000,null,null,null,1000000,{"$f":"IF(H617>H621,H617-H621,0)","v":9000500},{"$f":"IF(I621>0,ROUND(I621*I617,0),0)","v":2700150},{"$f":"I621-J621","v":6300350},{"$f":"IF(H619>0,ROUND(H619*L617,0),0)","v":295015},{"$f":"IF(K621>L621,0,L621-K621)","v":0},{"$f":"O620+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H619,IF($E$3=\"Female\",H626,IF($E$3=\"Senior Citizen\",H633,H640)))","v":2950150}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I619,IF($E$3=\"Female\",I626,IF($E$3=\"Senior Citizen\",I633,I640)))","v":295015}]
[0,135000,0,0,0,0,0,{"$f":"H617","v":10000500},{"$f":"VLOOKUP(H624,A624:C628,3)","v":0.3},{"$f":"INDEX(D624:D628,MATCH(I624,C624:C628,0))","v":250000},{"$f":"INDEX(E624:E628,MATCH(I624,C624:C628,0))","v":21500},{"$f":"IF(H624>H628,VLOOKUP(H624,A624:F628,6),0)","v":0.1},{"$f":"VLOOKUP(H624,A624:G628,7)","v":0.02},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J619,IF($E$3=\"Female\",J626,IF($E$3=\"Senior Citizen\",J633,J640)))","v":64903}]
[{"$f":"B624+1","v":135001},150000,0.1,{"$f":"B624","v":135000},{"$f":"(B625-B624)*C625","v":1500},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K619,IF($E$3=\"Female\",K626,IF($E$3=\"Senior Citizen\",K633,K640)))","v":3310068}]
[{"$f":"B625+1","v":150001},250000,0.2,{"$f":"B625","v":150000},{"$f":"E625+(B626-B625)*C626","v":21500},0.1,0.02,{"$f":"IF(I624=C628,E627+ROUND((H624-J624),0)*I624,IF(I624=C627,E626+ROUND((H624-J624)*I624,0),IF(I624=C626,E625+ROUND((H624-J624)*I624,0),IF(I624=C625,E624+ROUND((H624-J624)*I624,0),E623+ROUND((H624-J624)*I624,0)))))","v":2946650},{"$f":"MIN(K628:L628)","v":294665},{"$f":"ROUND(SUM(H626+I626)*M624,0)","v":64826},{"$f":"SUM(H626:J626)","v":3306141},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A616,IF($E$3=\"Female\",A623,IF($E$3=\"Senior Citizen\",A630,A637)))","v":"(below 65 years)"}]
[{"$f":"B626+1","v":250001},null,0.3,{"$f":"B626","v":250000},{"$f":"IF(J624=0,0,E626)","v":21500},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M621,IF($E$3=\"Female\",M628,IF($E$3=\"Senior Citizen\",M635,M642)))","v":0}]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H621","v":1000000},{"$f":"IF(H624>H628,H624-H628,0)","v":9000500},{"$f":"IF(I628>0,ROUND(I628*I624,0),0)","v":2700150},{"$f":"I628-J628","v":6300350},{"$f":"IF(H626>0,ROUND(H626*L624,0),0)","v":294665},{"$f":"IF(K628>L628,0,L628-K628)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K619,IF($E$3=\"Female\",K626,IF($E$3=\"Senior Citizen\",K633,K640)))","v":3310068}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 65 years)"]
[0,185000,0,0,0,0,0,{"$f":"H617","v":10000500},{"$f":"VLOOKUP(H631,A631:C635,3)","v":0.3},{"$f":"INDEX(D631:D635,MATCH(I631,C631:C635,0))","v":250000},{"$f":"INDEX(E631:E635,MATCH(I631,C631:C635,0))","v":13000},{"$f":"IF(H631>H635,VLOOKUP(H631,A631:F635,6),0)","v":0.1},{"$f":"VLOOKUP(H631,A631:G635,7)","v":0.02}]
[{"$f":"B631+1","v":185001},250000,0.2,{"$f":"B631","v":185000},{"$f":"(B632-B631)*C632","v":13000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B632+1","v":250001},null,0.3,{"$f":"B632","v":250000},{"$f":"IF(J631=0,0,E632)","v":13000},0.1,0.02,{"$f":"IF(I631=C635,E634+ROUND((H631-J631),0)*I631,IF(I631=C634,E633+ROUND((H631-J631)*I631,0),IF(I631=C633,E632+ROUND((H631-J631)*I631,0),IF(I631=C632,E631+ROUND((H631-J631)*I631,0),E630+ROUND((H631-J631)*I631,0)))))","v":2938150},{"$f":"MIN(K635:L635)","v":293815},{"$f":"ROUND(SUM(H633+I633)*M631,0)","v":64639},{"$f":"SUM(H633:J633)","v":3296604}]
[null,null,null,{"$f":"B633","v":0},{"$f":"IF(J631=0,0,E633)","v":13000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H628","v":1000000},{"$f":"IF(H631>H635,H631-H635,0)","v":9000500},{"$f":"IF(I635>0,ROUND(I635*I631,0),0)","v":2700150},{"$f":"I635-J635","v":6300350},{"$f":"IF(H633>0,ROUND(H633*L631,0),0)","v":293815},{"$f":"IF(K635>L635,0,L635-K635)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,185000,0,0,0,0,0,{"$f":"H617","v":10000500},{"$f":"VLOOKUP(H638,A638:C642,3)","v":0.3},{"$f":"INDEX(D638:D642,MATCH(I638,C638:C642,0))","v":250000},{"$f":"INDEX(E638:E642,MATCH(I638,C638:C642,0))","v":13000},{"$f":"IF(H638>H642,VLOOKUP(H638,A638:F642,6),0)","v":0.1},{"$f":"VLOOKUP(H638,A638:G642,7)","v":0.02}]
[{"$f":"B638+1","v":185001},250000,0.2,{"$f":"B638","v":185000},{"$f":"(B639-B638)*C639","v":13000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B639+1","v":250001},null,0.3,{"$f":"B639","v":250000},{"$f":"IF(J638=0,0,E639)","v":13000},0.1,0.02,{"$f":"IF(I638=C642,E641+ROUND((H638-J638),0)*I638,IF(I638=C641,E640+ROUND((H638-J638)*I638,0),IF(I638=C640,E639+ROUND((H638-J638)*I638,0),IF(I638=C639,E638+ROUND((H638-J638)*I638,0),E637+ROUND((H638-J638)*I638,0)))))","v":2938150},{"$f":"MIN(K642:L642)","v":293815},{"$f":"ROUND(SUM(H640+I640)*M638,0)","v":64639},{"$f":"SUM(H640:J640)","v":3296604}]
[null,null,null,{"$f":"B640","v":0},{"$f":"IF(J638=0,0,E640)","v":13000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H635","v":1000000},{"$f":"IF(H638>H642,H638-H642,0)","v":9000500},{"$f":"IF(I642>0,ROUND(I642*I638,0),0)","v":2700150},{"$f":"I642-J642","v":6300350},{"$f":"IF(H640>0,ROUND(H640*L638,0),0)","v":293815},{"$f":"IF(K642>L642,0,L642-K642)","v":0}]
[null,null,2007,{"$f":"C643+1","v":2008},null,"2007-08"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C643","v":2007},{"$f":"D643","v":2008}]
[0,110000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H646,A646:C650,3)","v":0.3},{"$f":"INDEX(D646:D650,MATCH(I646,C646:C650,0))","v":250000},{"$f":"INDEX(E646:E650,MATCH(I646,C646:C650,0))","v":24000},{"$f":"IF(H646>H650,VLOOKUP(H646,A646:F650,6),0)","v":0.1},{"$f":"VLOOKUP(H646,A646:G650,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B646,IF($E$3=\"Female\",B653,IF($E$3=\"Senior Citizen\",B660,B667)))","v":110000},0]
[{"$f":"B646+1","v":110001},150000,0.1,{"$f":"B646","v":110000},{"$f":"(B647-B646)*C647","v":4000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O646+1","v":110001},150000,0.1]
[{"$f":"B647+1","v":150001},250000,0.2,{"$f":"B647","v":150000},{"$f":"E647+(B648-B647)*C648","v":24000},0,0.03,{"$f":"IF(I646=C650,E649+ROUND((H646-J646),0)*I646,IF(I646=C649,E648+ROUND((H646-J646)*I646,0),IF(I646=C648,E647+ROUND((H646-J646)*I646,0),IF(I646=C647,E646+ROUND((H646-J646)*I646,0),E645+ROUND((H646-J646)*I646,0)))))","v":2949150},{"$f":"MIN(K650:L650)","v":294915},{"$f":"ROUND(SUM(H648+I648)*M646,0)","v":97322},{"$f":"SUM(H648:J648)","v":3341387},null,null,{"$f":"O647+1","v":150001},250000,0.2]
[{"$f":"B648+1","v":250001},null,0.3,{"$f":"B648","v":250000},{"$f":"IF(J646=0,0,E648)","v":24000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O648+1","v":250001},0,0.3]
["Surcharge Limit",null,null,1000000,null,null,null,1000000,{"$f":"IF(H646>H650,H646-H650,0)","v":9000500},{"$f":"IF(I650>0,ROUND(I650*I646,0),0)","v":2700150},{"$f":"I650-J650","v":6300350},{"$f":"IF(H648>0,ROUND(H648*L646,0),0)","v":294915},{"$f":"IF(K650>L650,0,L650-K650)","v":0},{"$f":"O649+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H648,IF($E$3=\"Female\",H655,IF($E$3=\"Senior Citizen\",H662,H669)))","v":2949150}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I648,IF($E$3=\"Female\",I655,IF($E$3=\"Senior Citizen\",I662,I669)))","v":294915}]
[0,145000,0,0,0,0,0,{"$f":"H646","v":10000500},{"$f":"VLOOKUP(H653,A653:C657,3)","v":0.3},{"$f":"INDEX(D653:D657,MATCH(I653,C653:C657,0))","v":250000},{"$f":"INDEX(E653:E657,MATCH(I653,C653:C657,0))","v":20500},{"$f":"IF(H653>H657,VLOOKUP(H653,A653:F657,6),0)","v":0.1},{"$f":"VLOOKUP(H653,A653:G657,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J648,IF($E$3=\"Female\",J655,IF($E$3=\"Senior Citizen\",J662,J669)))","v":97322}]
[{"$f":"B653+1","v":145001},150000,0.1,{"$f":"B653","v":145000},{"$f":"(B654-B653)*C654","v":500},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K648,IF($E$3=\"Female\",K655,IF($E$3=\"Senior Citizen\",K662,K669)))","v":3341387}]
[{"$f":"B654+1","v":150001},250000,0.2,{"$f":"B654","v":150000},{"$f":"E654+(B655-B654)*C655","v":20500},0,0.03,{"$f":"IF(I653=C657,E656+ROUND((H653-J653),0)*I653,IF(I653=C656,E655+ROUND((H653-J653)*I653,0),IF(I653=C655,E654+ROUND((H653-J653)*I653,0),IF(I653=C654,E653+ROUND((H653-J653)*I653,0),E652+ROUND((H653-J653)*I653,0)))))","v":2945650},{"$f":"MIN(K657:L657)","v":294565},{"$f":"ROUND(SUM(H655+I655)*M653,0)","v":97206},{"$f":"SUM(H655:J655)","v":3337421},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A645,IF($E$3=\"Female\",A652,IF($E$3=\"Senior Citizen\",A659,A666)))","v":"(below 65 years)"}]
[{"$f":"B655+1","v":250001},null,0.3,{"$f":"B655","v":250000},{"$f":"IF(J653=0,0,E655)","v":20500},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M650,IF($E$3=\"Female\",M657,IF($E$3=\"Senior Citizen\",M664,M671)))","v":0}]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H650","v":1000000},{"$f":"IF(H653>H657,H653-H657,0)","v":9000500},{"$f":"IF(I657>0,ROUND(I657*I653,0),0)","v":2700150},{"$f":"I657-J657","v":6300350},{"$f":"IF(H655>0,ROUND(H655*L653,0),0)","v":294565},{"$f":"IF(K657>L657,0,L657-K657)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K648,IF($E$3=\"Female\",K655,IF($E$3=\"Senior Citizen\",K662,K669)))","v":3341387}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 65 years)"]
[0,195000,0,0,0,0,0,{"$f":"H646","v":10000500},{"$f":"VLOOKUP(H660,A660:C664,3)","v":0.3},{"$f":"INDEX(D660:D664,MATCH(I660,C660:C664,0))","v":250000},{"$f":"INDEX(E660:E664,MATCH(I660,C660:C664,0))","v":11000},{"$f":"IF(H660>H664,VLOOKUP(H660,A660:F664,6),0)","v":0.1},{"$f":"VLOOKUP(H660,A660:G664,7)","v":0.03}]
[{"$f":"B660+1","v":195001},250000,0.2,{"$f":"B660","v":195000},{"$f":"(B661-B660)*C661","v":11000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B661+1","v":250001},null,0.3,{"$f":"B661","v":250000},{"$f":"IF(J660=0,0,E661)","v":11000},0.1,0.03,{"$f":"IF(I660=C664,E663+ROUND((H660-J660),0)*I660,IF(I660=C663,E662+ROUND((H660-J660)*I660,0),IF(I660=C662,E661+ROUND((H660-J660)*I660,0),IF(I660=C661,E660+ROUND((H660-J660)*I660,0),E659+ROUND((H660-J660)*I660,0)))))","v":2936150},{"$f":"MIN(K664:L664)","v":293615},{"$f":"ROUND(SUM(H662+I662)*M660,0)","v":96893},{"$f":"SUM(H662:J662)","v":3326658}]
[null,null,null,{"$f":"B662","v":0},{"$f":"IF(J660=0,0,E662)","v":11000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H657","v":1000000},{"$f":"IF(H660>H664,H660-H664,0)","v":9000500},{"$f":"IF(I664>0,ROUND(I664*I660,0),0)","v":2700150},{"$f":"I664-J664","v":6300350},{"$f":"IF(H662>0,ROUND(H662*L660,0),0)","v":293615},{"$f":"IF(K664>L664,0,L664-K664)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,195000,0,0,0,0,0,{"$f":"H646","v":10000500},{"$f":"VLOOKUP(H667,A667:C671,3)","v":0.3},{"$f":"INDEX(D667:D671,MATCH(I667,C667:C671,0))","v":250000},{"$f":"INDEX(E667:E671,MATCH(I667,C667:C671,0))","v":11000},{"$f":"IF(H667>H671,VLOOKUP(H667,A667:F671,6),0)","v":0.1},{"$f":"VLOOKUP(H667,A667:G671,7)","v":0.03}]
[{"$f":"B667+1","v":195001},250000,0.2,{"$f":"B667","v":195000},{"$f":"(B668-B667)*C668","v":11000},0.1,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B668+1","v":250001},null,0.3,{"$f":"B668","v":250000},{"$f":"IF(J667=0,0,E668)","v":11000},0.1,0.03,{"$f":"IF(I667=C671,E670+ROUND((H667-J667),0)*I667,IF(I667=C670,E669+ROUND((H667-J667)*I667,0),IF(I667=C669,E668+ROUND((H667-J667)*I667,0),IF(I667=C668,E667+ROUND((H667-J667)*I667,0),E666+ROUND((H667-J667)*I667,0)))))","v":2936150},{"$f":"MIN(K671:L671)","v":293615},{"$f":"ROUND(SUM(H669+I669)*M667,0)","v":96893},{"$f":"SUM(H669:J669)","v":3326658}]
[null,null,null,{"$f":"B669","v":0},{"$f":"IF(J667=0,0,E669)","v":11000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H664","v":1000000},{"$f":"IF(H667>H671,H667-H671,0)","v":9000500},{"$f":"IF(I671>0,ROUND(I671*I667,0),0)","v":2700150},{"$f":"I671-J671","v":6300350},{"$f":"IF(H669>0,ROUND(H669*L667,0),0)","v":293615},{"$f":"IF(K671>L671,0,L671-K671)","v":0}]
[null,null,2008,{"$f":"C672+1","v":2009},null,"2008-09"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C672","v":2008},{"$f":"D672","v":2009}]
[0,150000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H675,A675:C679,3)","v":0.3},{"$f":"INDEX(D675:D679,MATCH(I675,C675:C679,0))","v":500000},{"$f":"INDEX(E675:E679,MATCH(I675,C675:C679,0))","v":55000},{"$f":"IF(H675>H679,VLOOKUP(H675,A675:F679,6),0)","v":0.1},{"$f":"VLOOKUP(H675,A675:G679,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B675,IF($E$3=\"Female\",B682,IF($E$3=\"Senior Citizen\",B689,B696)))","v":150000},0]
[{"$f":"B675+1","v":150001},300000,0.1,{"$f":"B675","v":150000},{"$f":"(B676-B675)*C676","v":15000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O675+1","v":150001},300000,0.1]
[{"$f":"B676+1","v":300001},500000,0.2,{"$f":"B676","v":300000},{"$f":"E676+(B677-B676)*C677","v":55000},0,0.03,{"$f":"IF(I675=C679,E678+ROUND((H675-J675),0)*I675,IF(I675=C678,E677+ROUND((H675-J675)*I675,0),IF(I675=C677,E676+ROUND((H675-J675)*I675,0),IF(I675=C676,E675+ROUND((H675-J675)*I675,0),E674+ROUND((H675-J675)*I675,0)))))","v":2905150},{"$f":"MIN(K679:L679)","v":290515},{"$f":"ROUND(SUM(H677+I677)*M675,0)","v":95870},{"$f":"SUM(H677:J677)","v":3291535},null,null,{"$f":"O676+1","v":300001},500000,0.2]
[{"$f":"B677+1","v":500001},null,0.3,{"$f":"B677","v":500000},{"$f":"IF(J675=0,0,E677)","v":55000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O677+1","v":500001},0,0.3]
["Surcharge Limit",null,null,1000000,null,null,null,1000000,{"$f":"IF(H675>H679,H675-H679,0)","v":9000500},{"$f":"IF(I679>0,ROUND(I679*I675,0),0)","v":2700150},{"$f":"I679-J679","v":6300350},{"$f":"IF(H677>0,ROUND(H677*L675,0),0)","v":290515},{"$f":"IF(K679>L679,0,L679-K679)","v":0},{"$f":"O678+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H677,IF($E$3=\"Female\",H684,IF($E$3=\"Senior Citizen\",H691,H698)))","v":2905150}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I677,IF($E$3=\"Female\",I684,IF($E$3=\"Senior Citizen\",I691,I698)))","v":290515}]
[0,180000,0,0,0,0,0,{"$f":"H675","v":10000500},{"$f":"VLOOKUP(H682,A682:C686,3)","v":0.3},{"$f":"INDEX(D682:D686,MATCH(I682,C682:C686,0))","v":500000},{"$f":"INDEX(E682:E686,MATCH(I682,C682:C686,0))","v":52000},{"$f":"IF(H682>H686,VLOOKUP(H682,A682:F686,6),0)","v":0.1},{"$f":"VLOOKUP(H682,A682:G686,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J677,IF($E$3=\"Female\",J684,IF($E$3=\"Senior Citizen\",J691,J698)))","v":95870}]
[{"$f":"B682+1","v":180001},300000,0.1,{"$f":"B682","v":180000},{"$f":"(B683-B682)*C683","v":12000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K677,IF($E$3=\"Female\",K684,IF($E$3=\"Senior Citizen\",K691,K698)))","v":3291535}]
[{"$f":"B683+1","v":300001},500000,0.2,{"$f":"B683","v":300000},{"$f":"E683+(B684-B683)*C684","v":52000},0,0.03,{"$f":"IF(I682=C686,E685+ROUND((H682-J682),0)*I682,IF(I682=C685,E684+ROUND((H682-J682)*I682,0),IF(I682=C684,E683+ROUND((H682-J682)*I682,0),IF(I682=C683,E682+ROUND((H682-J682)*I682,0),E681+ROUND((H682-J682)*I682,0)))))","v":2902150},{"$f":"MIN(K686:L686)","v":290215},{"$f":"ROUND(SUM(H684+I684)*M682,0)","v":95771},{"$f":"SUM(H684:J684)","v":3288136},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A674,IF($E$3=\"Female\",A681,IF($E$3=\"Senior Citizen\",A688,A695)))","v":"(below 65 years)"}]
[{"$f":"B684+1","v":500001},null,0.3,{"$f":"B684","v":500000},{"$f":"IF(J682=0,0,E684)","v":52000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M679,IF($E$3=\"Female\",M686,IF($E$3=\"Senior Citizen\",M693,M700)))","v":0}]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H679","v":1000000},{"$f":"IF(H682>H686,H682-H686,0)","v":9000500},{"$f":"IF(I686>0,ROUND(I686*I682,0),0)","v":2700150},{"$f":"I686-J686","v":6300350},{"$f":"IF(H684>0,ROUND(H684*L682,0),0)","v":290215},{"$f":"IF(K686>L686,0,L686-K686)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K677,IF($E$3=\"Female\",K684,IF($E$3=\"Senior Citizen\",K691,K698)))","v":3291535}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 65 years)"]
[0,225000,0,0,0,0,0,{"$f":"H675","v":10000500},{"$f":"VLOOKUP(H689,A689:C693,3)","v":0.3},{"$f":"INDEX(D689:D693,MATCH(I689,C689:C693,0))","v":500000},{"$f":"INDEX(E689:E693,MATCH(I689,C689:C693,0))","v":47500},{"$f":"IF(H689>H693,VLOOKUP(H689,A689:F693,6),0)","v":0.1},{"$f":"VLOOKUP(H689,A689:G693,7)","v":0.03}]
[{"$f":"B689+1","v":225001},300000,0.1,{"$f":"B689","v":225000},{"$f":"(B690-B689)*C690","v":7500},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B690+1","v":300001},500000,0.2,{"$f":"B690","v":300000},{"$f":"E690+(B691-B690)*C691","v":47500},0,0.03,{"$f":"IF(I689=C693,E692+ROUND((H689-J689),0)*I689,IF(I689=C692,E691+ROUND((H689-J689)*I689,0),IF(I689=C691,E690+ROUND((H689-J689)*I689,0),IF(I689=C690,E689+ROUND((H689-J689)*I689,0),E688+ROUND((H689-J689)*I689,0)))))","v":2897650},{"$f":"MIN(K693:L693)","v":289765},{"$f":"ROUND(SUM(H691+I691)*M689,0)","v":95622},{"$f":"SUM(H691:J691)","v":3283037}]
[{"$f":"B691+1","v":500001},null,0.3,{"$f":"B691","v":500000},{"$f":"IF(J689=0,0,E691)","v":47500},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H686","v":1000000},{"$f":"IF(H689>H693,H689-H693,0)","v":9000500},{"$f":"IF(I693>0,ROUND(I693*I689,0),0)","v":2700150},{"$f":"I693-J693","v":6300350},{"$f":"IF(H691>0,ROUND(H691*L689,0),0)","v":289765},{"$f":"IF(K693>L693,0,L693-K693)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,225000,0,0,0,0,0,{"$f":"H675","v":10000500},{"$f":"VLOOKUP(H696,A696:C700,3)","v":0.3},{"$f":"INDEX(D696:D700,MATCH(I696,C696:C700,0))","v":500000},{"$f":"INDEX(E696:E700,MATCH(I696,C696:C700,0))","v":47500},{"$f":"IF(H696>H700,VLOOKUP(H696,A696:F700,6),0)","v":0.1},{"$f":"VLOOKUP(H696,A696:G700,7)","v":0.03}]
[{"$f":"B696+1","v":225001},300000,0.1,{"$f":"B696","v":225000},{"$f":"(B697-B696)*C697","v":7500},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B697+1","v":300001},500000,0.2,{"$f":"B697","v":300000},{"$f":"E697+(B698-B697)*C698","v":47500},0,0.03,{"$f":"IF(I696=C700,E699+ROUND((H696-J696),0)*I696,IF(I696=C699,E698+ROUND((H696-J696)*I696,0),IF(I696=C698,E697+ROUND((H696-J696)*I696,0),IF(I696=C697,E696+ROUND((H696-J696)*I696,0),E695+ROUND((H696-J696)*I696,0)))))","v":2897650},{"$f":"MIN(K700:L700)","v":289765},{"$f":"ROUND(SUM(H698+I698)*M696,0)","v":95622},{"$f":"SUM(H698:J698)","v":3283037}]
[{"$f":"B698+1","v":500001},null,0.3,{"$f":"B698","v":500000},{"$f":"IF(J696=0,0,E698)","v":47500},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H693","v":1000000},{"$f":"IF(H696>H700,H696-H700,0)","v":9000500},{"$f":"IF(I700>0,ROUND(I700*I696,0),0)","v":2700150},{"$f":"I700-J700","v":6300350},{"$f":"IF(H698>0,ROUND(H698*L696,0),0)","v":289765},{"$f":"IF(K700>L700,0,L700-K700)","v":0}]
[null,null,2009,{"$f":"C701+1","v":2010},null,"2009-10"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C701","v":2009},{"$f":"D701","v":2010}]
[0,160000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H704,A704:C708,3)","v":0.3},{"$f":"INDEX(D704:D708,MATCH(I704,C704:C708,0))","v":500000},{"$f":"INDEX(E704:E708,MATCH(I704,C704:C708,0))","v":54000},{"$f":"IF(H704>H708,VLOOKUP(H704,A704:F708,6),0)","v":0},{"$f":"VLOOKUP(H704,A704:G708,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B704,IF($E$3=\"Female\",B711,IF($E$3=\"Senior Citizen\",B718,B725)))","v":160000},0]
[{"$f":"B704+1","v":160001},300000,0.1,{"$f":"B704","v":160000},{"$f":"(B705-B704)*C705","v":14000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O704+1","v":160001},300000,0.1]
[{"$f":"B705+1","v":300001},500000,0.2,{"$f":"B705","v":300000},{"$f":"E705+(B706-B705)*C706","v":54000},0,0.03,{"$f":"IF(I704=C708,E707+ROUND((H704-J704),0)*I704,IF(I704=C707,E706+ROUND((H704-J704)*I704,0),IF(I704=C706,E705+ROUND((H704-J704)*I704,0),IF(I704=C705,E704+ROUND((H704-J704)*I704,0),E703+ROUND((H704-J704)*I704,0)))))","v":2904150},{"$f":"MIN(K708:L708)","v":0},{"$f":"ROUND(SUM(H706+I706)*M704,0)","v":87125},{"$f":"SUM(H706:J706)","v":2991275},null,null,{"$f":"O705+1","v":300001},500000,0.2]
[{"$f":"B706+1","v":500001},null,0.3,{"$f":"B706","v":500000},{"$f":"IF(J704=0,0,E706)","v":54000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O706+1","v":500001},0,0.3]
["Surcharge Limit",null,null,0,null,null,null,0,{"$f":"IF(H704>H708,H704-H708,0)","v":10000500},{"$f":"IF(I708>0,ROUND(I708*I704,0),0)","v":3000150},{"$f":"I708-J708","v":7000350},{"$f":"IF(H706>0,ROUND(H706*L704,0),0)","v":0},{"$f":"IF(K708>L708,0,L708-K708)","v":0},{"$f":"O707+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H706,IF($E$3=\"Female\",H713,IF($E$3=\"Senior Citizen\",H720,H727)))","v":2904150}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I706,IF($E$3=\"Female\",I713,IF($E$3=\"Senior Citizen\",I720,I727)))","v":0}]
[0,190000,0,0,0,0,0,{"$f":"H704","v":10000500},{"$f":"VLOOKUP(H711,A711:C715,3)","v":0.3},{"$f":"INDEX(D711:D715,MATCH(I711,C711:C715,0))","v":500000},{"$f":"INDEX(E711:E715,MATCH(I711,C711:C715,0))","v":51000},{"$f":"IF(H711>H715,VLOOKUP(H711,A711:F715,6),0)","v":0},{"$f":"VLOOKUP(H711,A711:G715,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J706,IF($E$3=\"Female\",J713,IF($E$3=\"Senior Citizen\",J720,J727)))","v":87125}]
[{"$f":"B711+1","v":190001},300000,0.1,{"$f":"B711","v":190000},{"$f":"(B712-B711)*C712","v":11000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K706,IF($E$3=\"Female\",K713,IF($E$3=\"Senior Citizen\",K720,K727)))","v":2991275}]
[{"$f":"B712+1","v":300001},500000,0.2,{"$f":"B712","v":300000},{"$f":"E712+(B713-B712)*C713","v":51000},0,0.03,{"$f":"IF(I711=C715,E714+ROUND((H711-J711),0)*I711,IF(I711=C714,E713+ROUND((H711-J711)*I711,0),IF(I711=C713,E712+ROUND((H711-J711)*I711,0),IF(I711=C712,E711+ROUND((H711-J711)*I711,0),E710+ROUND((H711-J711)*I711,0)))))","v":2901150},{"$f":"MIN(K715:L715)","v":0},{"$f":"ROUND(SUM(H713+I713)*M711,0)","v":87035},{"$f":"SUM(H713:J713)","v":2988185},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A703,IF($E$3=\"Female\",A710,IF($E$3=\"Senior Citizen\",A717,A724)))","v":"(below 65 years)"}]
[{"$f":"B713+1","v":500001},null,0.3,{"$f":"B713","v":500000},{"$f":"IF(J711=0,0,E713)","v":51000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M708,IF($E$3=\"Female\",M715,IF($E$3=\"Senior Citizen\",M722,M729)))","v":0}]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H708","v":0},{"$f":"IF(H711>H715,H711-H715,0)","v":10000500},{"$f":"IF(I715>0,ROUND(I715*I711,0),0)","v":3000150},{"$f":"I715-J715","v":7000350},{"$f":"IF(H713>0,ROUND(H713*L711,0),0)","v":0},{"$f":"IF(K715>L715,0,L715-K715)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K706,IF($E$3=\"Female\",K713,IF($E$3=\"Senior Citizen\",K720,K727)))","v":2991275}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 65 years)"]
[0,240000,0,0,0,0,0,{"$f":"H704","v":10000500},{"$f":"VLOOKUP(H718,A718:C722,3)","v":0.3},{"$f":"INDEX(D718:D722,MATCH(I718,C718:C722,0))","v":500000},{"$f":"INDEX(E718:E722,MATCH(I718,C718:C722,0))","v":46000},{"$f":"IF(H718>H722,VLOOKUP(H718,A718:F722,6),0)","v":0},{"$f":"VLOOKUP(H718,A718:G722,7)","v":0.03}]
[{"$f":"B718+1","v":240001},300000,0.1,{"$f":"B718","v":240000},{"$f":"(B719-B718)*C719","v":6000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B719+1","v":300001},500000,0.2,{"$f":"B719","v":300000},{"$f":"E719+(B720-B719)*C720","v":46000},0,0.03,{"$f":"IF(I718=C722,E721+ROUND((H718-J718),0)*I718,IF(I718=C721,E720+ROUND((H718-J718)*I718,0),IF(I718=C720,E719+ROUND((H718-J718)*I718,0),IF(I718=C719,E718+ROUND((H718-J718)*I718,0),E717+ROUND((H718-J718)*I718,0)))))","v":2896150},{"$f":"MIN(K722:L722)","v":0},{"$f":"ROUND(SUM(H720+I720)*M718,0)","v":86885},{"$f":"SUM(H720:J720)","v":2983035}]
[{"$f":"B720+1","v":500001},null,0.3,{"$f":"B720","v":500000},{"$f":"IF(J718=0,0,E720)","v":46000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H715","v":0},{"$f":"IF(H718>H722,H718-H722,0)","v":10000500},{"$f":"IF(I722>0,ROUND(I722*I718,0),0)","v":3000150},{"$f":"I722-J722","v":7000350},{"$f":"IF(H720>0,ROUND(H720*L718,0),0)","v":0},{"$f":"IF(K722>L722,0,L722-K722)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,240000,0,0,0,0,0,{"$f":"H704","v":10000500},{"$f":"VLOOKUP(H725,A725:C729,3)","v":0.3},{"$f":"INDEX(D725:D729,MATCH(I725,C725:C729,0))","v":500000},{"$f":"INDEX(E725:E729,MATCH(I725,C725:C729,0))","v":46000},{"$f":"IF(H725>H729,VLOOKUP(H725,A725:F729,6),0)","v":0},{"$f":"VLOOKUP(H725,A725:G729,7)","v":0.03}]
[{"$f":"B725+1","v":240001},300000,0.1,{"$f":"B725","v":240000},{"$f":"(B726-B725)*C726","v":6000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B726+1","v":300001},500000,0.2,{"$f":"B726","v":300000},{"$f":"E726+(B727-B726)*C727","v":46000},0,0.03,{"$f":"IF(I725=C729,E728+ROUND((H725-J725),0)*I725,IF(I725=C728,E727+ROUND((H725-J725)*I725,0),IF(I725=C727,E726+ROUND((H725-J725)*I725,0),IF(I725=C726,E725+ROUND((H725-J725)*I725,0),E724+ROUND((H725-J725)*I725,0)))))","v":2896150},{"$f":"MIN(K729:L729)","v":0},{"$f":"ROUND(SUM(H727+I727)*M725,0)","v":86885},{"$f":"SUM(H727:J727)","v":2983035}]
[{"$f":"B727+1","v":500001},null,0.3,{"$f":"B727","v":500000},{"$f":"IF(J725=0,0,E727)","v":46000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H722","v":0},{"$f":"IF(H725>H729,H725-H729,0)","v":10000500},{"$f":"IF(I729>0,ROUND(I729*I725,0),0)","v":3000150},{"$f":"I729-J729","v":7000350},{"$f":"IF(H727>0,ROUND(H727*L725,0),0)","v":0},{"$f":"IF(K729>L729,0,L729-K729)","v":0}]
[null,null,2010,{"$f":"C730+1","v":2011},null,"2010-11"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C730","v":2010},{"$f":"D730","v":2011}]
[0,160000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H733,A733:C737,3)","v":0.3},{"$f":"INDEX(D733:D737,MATCH(I733,C733:C737,0))","v":800000},{"$f":"INDEX(E733:E737,MATCH(I733,C733:C737,0))","v":94000},{"$f":"IF(H733>H737,VLOOKUP(H733,A733:F737,6),0)","v":0},{"$f":"VLOOKUP(H733,A733:G737,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B733,IF($E$3=\"Female\",B740,IF($E$3=\"Senior Citizen\",B747,B754)))","v":160000},0]
[{"$f":"B733+1","v":160001},500000,0.1,{"$f":"B733","v":160000},{"$f":"(B734-B733)*C734","v":34000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O733+1","v":160001},500000,0.1]
[{"$f":"B734+1","v":500001},800000,0.2,{"$f":"B734","v":500000},{"$f":"E734+(B735-B734)*C735","v":94000},0,0.03,{"$f":"IF(I733=C737,E736+ROUND((H733-J733),0)*I733,IF(I733=C736,E735+ROUND((H733-J733)*I733,0),IF(I733=C735,E734+ROUND((H733-J733)*I733,0),IF(I733=C734,E733+ROUND((H733-J733)*I733,0),E732+ROUND((H733-J733)*I733,0)))))","v":2854150},{"$f":"MIN(K737:L737)","v":0},{"$f":"ROUND(SUM(H735+I735)*M733,0)","v":85625},{"$f":"SUM(H735:J735)","v":2939775},null,null,{"$f":"O734+1","v":500001},800000,0.2]
[{"$f":"B735+1","v":800001},null,0.3,{"$f":"B735","v":800000},{"$f":"IF(J733=0,0,E735)","v":94000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O735+1","v":800001},0,0.3]
["Surcharge Limit",null,null,0,null,null,null,0,{"$f":"IF(H733>H737,H733-H737,0)","v":10000500},{"$f":"IF(I737>0,ROUND(I737*I733,0),0)","v":3000150},{"$f":"I737-J737","v":7000350},{"$f":"IF(H735>0,ROUND(H735*L733,0),0)","v":0},{"$f":"IF(K737>L737,0,L737-K737)","v":0},{"$f":"O736+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H735,IF($E$3=\"Female\",H742,IF($E$3=\"Senior Citizen\",H749,H756)))","v":2854150}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I735,IF($E$3=\"Female\",I742,IF($E$3=\"Senior Citizen\",I749,I756)))","v":0}]
[0,190000,0,0,0,0,0,{"$f":"H733","v":10000500},{"$f":"VLOOKUP(H740,A740:C744,3)","v":0.3},{"$f":"INDEX(D740:D744,MATCH(I740,C740:C744,0))","v":800000},{"$f":"INDEX(E740:E744,MATCH(I740,C740:C744,0))","v":91000},{"$f":"IF(H740>H744,VLOOKUP(H740,A740:F744,6),0)","v":0},{"$f":"VLOOKUP(H740,A740:G744,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J735,IF($E$3=\"Female\",J742,IF($E$3=\"Senior Citizen\",J749,J756)))","v":85625}]
[{"$f":"B740+1","v":190001},500000,0.1,{"$f":"B740","v":190000},{"$f":"(B741-B740)*C741","v":31000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K735,IF($E$3=\"Female\",K742,IF($E$3=\"Senior Citizen\",K749,K756)))","v":2939775}]
[{"$f":"B741+1","v":500001},800000,0.2,{"$f":"B741","v":500000},{"$f":"E741+(B742-B741)*C742","v":91000},0,0.03,{"$f":"IF(I740=C744,E743+ROUND((H740-J740),0)*I740,IF(I740=C743,E742+ROUND((H740-J740)*I740,0),IF(I740=C742,E741+ROUND((H740-J740)*I740,0),IF(I740=C741,E740+ROUND((H740-J740)*I740,0),E739+ROUND((H740-J740)*I740,0)))))","v":2851150},{"$f":"MIN(K744:L744)","v":0},{"$f":"ROUND(SUM(H742+I742)*M740,0)","v":85535},{"$f":"SUM(H742:J742)","v":2936685},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A732,IF($E$3=\"Female\",A739,IF($E$3=\"Senior Citizen\",A746,A753)))","v":"(below 65 years)"}]
[{"$f":"B742+1","v":800001},null,0.3,{"$f":"B742","v":800000},{"$f":"IF(J740=0,0,E742)","v":91000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M737,IF($E$3=\"Female\",M744,IF($E$3=\"Senior Citizen\",M751,M758)))","v":0}]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H737","v":0},{"$f":"IF(H740>H744,H740-H744,0)","v":10000500},{"$f":"IF(I744>0,ROUND(I744*I740,0),0)","v":3000150},{"$f":"I744-J744","v":7000350},{"$f":"IF(H742>0,ROUND(H742*L740,0),0)","v":0},{"$f":"IF(K744>L744,0,L744-K744)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K735,IF($E$3=\"Female\",K742,IF($E$3=\"Senior Citizen\",K749,K756)))","v":2939775}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 65 years)"]
[0,240000,0,0,0,0,0,{"$f":"H733","v":10000500},{"$f":"VLOOKUP(H747,A747:C751,3)","v":0.3},{"$f":"INDEX(D747:D751,MATCH(I747,C747:C751,0))","v":800000},{"$f":"INDEX(E747:E751,MATCH(I747,C747:C751,0))","v":86000},{"$f":"IF(H747>H751,VLOOKUP(H747,A747:F751,6),0)","v":0},{"$f":"VLOOKUP(H747,A747:G751,7)","v":0.03}]
[{"$f":"B747+1","v":240001},500000,0.1,{"$f":"B747","v":240000},{"$f":"(B748-B747)*C748","v":26000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B748+1","v":500001},800000,0.2,{"$f":"B748","v":500000},{"$f":"E748+(B749-B748)*C749","v":86000},0,0.03,{"$f":"IF(I747=C751,E750+ROUND((H747-J747),0)*I747,IF(I747=C750,E749+ROUND((H747-J747)*I747,0),IF(I747=C749,E748+ROUND((H747-J747)*I747,0),IF(I747=C748,E747+ROUND((H747-J747)*I747,0),E746+ROUND((H747-J747)*I747,0)))))","v":2846150},{"$f":"MIN(K751:L751)","v":0},{"$f":"ROUND(SUM(H749+I749)*M747,0)","v":85385},{"$f":"SUM(H749:J749)","v":2931535}]
[{"$f":"B749+1","v":800001},null,0.3,{"$f":"B749","v":800000},{"$f":"IF(J747=0,0,E749)","v":86000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H744","v":0},{"$f":"IF(H747>H751,H747-H751,0)","v":10000500},{"$f":"IF(I751>0,ROUND(I751*I747,0),0)","v":3000150},{"$f":"I751-J751","v":7000350},{"$f":"IF(H749>0,ROUND(H749*L747,0),0)","v":0},{"$f":"IF(K751>L751,0,L751-K751)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,240000,0,0,0,0,0,{"$f":"H733","v":10000500},{"$f":"VLOOKUP(H754,A754:C758,3)","v":0.3},{"$f":"INDEX(D754:D758,MATCH(I754,C754:C758,0))","v":800000},{"$f":"INDEX(E754:E758,MATCH(I754,C754:C758,0))","v":86000},{"$f":"IF(H754>H758,VLOOKUP(H754,A754:F758,6),0)","v":0},{"$f":"VLOOKUP(H754,A754:G758,7)","v":0.03}]
[{"$f":"B754+1","v":240001},500000,0.1,{"$f":"B754","v":240000},{"$f":"(B755-B754)*C755","v":26000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B755+1","v":500001},800000,0.2,{"$f":"B755","v":500000},{"$f":"E755+(B756-B755)*C756","v":86000},0,0.03,{"$f":"IF(I754=C758,E757+ROUND((H754-J754),0)*I754,IF(I754=C757,E756+ROUND((H754-J754)*I754,0),IF(I754=C756,E755+ROUND((H754-J754)*I754,0),IF(I754=C755,E754+ROUND((H754-J754)*I754,0),E753+ROUND((H754-J754)*I754,0)))))","v":2846150},{"$f":"MIN(K758:L758)","v":0},{"$f":"ROUND(SUM(H756+I756)*M754,0)","v":85385},{"$f":"SUM(H756:J756)","v":2931535}]
[{"$f":"B756+1","v":800001},null,0.3,{"$f":"B756","v":800000},{"$f":"IF(J754=0,0,E756)","v":86000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H751","v":0},{"$f":"IF(H754>H758,H754-H758,0)","v":10000500},{"$f":"IF(I758>0,ROUND(I758*I754,0),0)","v":3000150},{"$f":"I758-J758","v":7000350},{"$f":"IF(H756>0,ROUND(H756*L754,0),0)","v":0},{"$f":"IF(K758>L758,0,L758-K758)","v":0}]
[null,null,2011,{"$f":"C759+1","v":2012},null,"2011-12"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C759","v":2011},{"$f":"D759","v":2012}]
[0,180000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H762,A762:C766,3)","v":0.3},{"$f":"INDEX(D762:D766,MATCH(I762,C762:C766,0))","v":800000},{"$f":"INDEX(E762:E766,MATCH(I762,C762:C766,0))","v":92000},{"$f":"IF(H762>H766,VLOOKUP(H762,A762:F766,6),0)","v":0},{"$f":"VLOOKUP(H762,A762:G766,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B762,IF($E$3=\"Female\",B769,IF($E$3=\"Senior Citizen\",B776,B783)))","v":180000},0]
[{"$f":"B762+1","v":180001},500000,0.1,{"$f":"B762","v":180000},{"$f":"(B763-B762)*C763","v":32000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O762+1","v":180001},500000,0.1]
[{"$f":"B763+1","v":500001},800000,0.2,{"$f":"B763","v":500000},{"$f":"E763+(B764-B763)*C764","v":92000},0,0.03,{"$f":"IF(I762=C766,E765+ROUND((H762-J762),0)*I762,IF(I762=C765,E764+ROUND((H762-J762)*I762,0),IF(I762=C764,E763+ROUND((H762-J762)*I762,0),IF(I762=C763,E762+ROUND((H762-J762)*I762,0),E761+ROUND((H762-J762)*I762,0)))))","v":2852150},{"$f":"MIN(K766:L766)","v":0},{"$f":"ROUND(SUM(H764+I764)*M762,0)","v":85565},{"$f":"SUM(H764:J764)","v":2937715},null,null,{"$f":"O763+1","v":500001},800000,0.2]
[{"$f":"B764+1","v":800001},null,0.3,{"$f":"B764","v":800000},{"$f":"IF(J762=0,0,E764)","v":92000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O764+1","v":800001},0,0.3]
["Surcharge Limit",null,null,0,null,null,null,0,{"$f":"IF(H762>H766,H762-H766,0)","v":10000500},{"$f":"IF(I766>0,ROUND(I766*I762,0),0)","v":3000150},{"$f":"I766-J766","v":7000350},{"$f":"IF(H764>0,ROUND(H764*L762,0),0)","v":0},{"$f":"IF(K766>L766,0,L766-K766)","v":0},{"$f":"O765+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H764,IF($E$3=\"Female\",H771,IF($E$3=\"Senior Citizen\",H778,H785)))","v":2852150}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I764,IF($E$3=\"Female\",I771,IF($E$3=\"Senior Citizen\",I778,I785)))","v":0}]
[0,190000,0,0,0,0,0,{"$f":"H762","v":10000500},{"$f":"VLOOKUP(H769,A769:C773,3)","v":0.3},{"$f":"INDEX(D769:D773,MATCH(I769,C769:C773,0))","v":800000},{"$f":"INDEX(E769:E773,MATCH(I769,C769:C773,0))","v":91000},{"$f":"IF(H769>H773,VLOOKUP(H769,A769:F773,6),0)","v":0},{"$f":"VLOOKUP(H769,A769:G773,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J764,IF($E$3=\"Female\",J771,IF($E$3=\"Senior Citizen\",J778,J785)))","v":85565}]
[{"$f":"B769+1","v":190001},500000,0.1,{"$f":"B769","v":190000},{"$f":"(B770-B769)*C770","v":31000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K764,IF($E$3=\"Female\",K771,IF($E$3=\"Senior Citizen\",K778,K785)))","v":2937715}]
[{"$f":"B770+1","v":500001},800000,0.2,{"$f":"B770","v":500000},{"$f":"E770+(B771-B770)*C771","v":91000},0,0.03,{"$f":"IF(I769=C773,E772+ROUND((H769-J769),0)*I769,IF(I769=C772,E771+ROUND((H769-J769)*I769,0),IF(I769=C771,E770+ROUND((H769-J769)*I769,0),IF(I769=C770,E769+ROUND((H769-J769)*I769,0),E768+ROUND((H769-J769)*I769,0)))))","v":2851150},{"$f":"MIN(K773:L773)","v":0},{"$f":"ROUND(SUM(H771+I771)*M769,0)","v":85535},{"$f":"SUM(H771:J771)","v":2936685},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A761,IF($E$3=\"Female\",A768,IF($E$3=\"Senior Citizen\",A775,A782)))","v":"(below 60 years)"}]
[{"$f":"B771+1","v":800001},null,0.3,{"$f":"B771","v":800000},{"$f":"IF(J769=0,0,E771)","v":91000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M766,IF($E$3=\"Female\",M773,IF($E$3=\"Senior Citizen\",M780,M787)))","v":0}]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H766","v":0},{"$f":"IF(H769>H773,H769-H773,0)","v":10000500},{"$f":"IF(I773>0,ROUND(I773*I769,0),0)","v":3000150},{"$f":"I773-J773","v":7000350},{"$f":"IF(H771>0,ROUND(H771*L769,0),0)","v":0},{"$f":"IF(K773>L773,0,L773-K773)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K764,IF($E$3=\"Female\",K771,IF($E$3=\"Senior Citizen\",K778,K785)))","v":2937715}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 60 year but less than 80)"]
[0,250000,0,0,0,0,0,{"$f":"H762","v":10000500},{"$f":"VLOOKUP(H776,A776:C780,3)","v":0.3},{"$f":"INDEX(D776:D780,MATCH(I776,C776:C780,0))","v":800000},{"$f":"INDEX(E776:E780,MATCH(I776,C776:C780,0))","v":85000},{"$f":"IF(H776>H780,VLOOKUP(H776,A776:F780,6),0)","v":0},{"$f":"VLOOKUP(H776,A776:G780,7)","v":0.03}]
[{"$f":"B776+1","v":250001},500000,0.1,{"$f":"B776","v":250000},{"$f":"(B777-B776)*C777","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B777+1","v":500001},800000,0.2,{"$f":"B777","v":500000},{"$f":"E777+(B778-B777)*C778","v":85000},0,0.03,{"$f":"IF(I776=C780,E779+ROUND((H776-J776),0)*I776,IF(I776=C779,E778+ROUND((H776-J776)*I776,0),IF(I776=C778,E777+ROUND((H776-J776)*I776,0),IF(I776=C777,E776+ROUND((H776-J776)*I776,0),E775+ROUND((H776-J776)*I776,0)))))","v":2845150},{"$f":"MIN(K780:L780)","v":0},{"$f":"ROUND(SUM(H778+I778)*M776,0)","v":85355},{"$f":"SUM(H778:J778)","v":2930505}]
[{"$f":"B778+1","v":800001},null,0.3,{"$f":"B778","v":800000},{"$f":"IF(J776=0,0,E778)","v":85000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H773","v":0},{"$f":"IF(H776>H780,H776-H780,0)","v":10000500},{"$f":"IF(I780>0,ROUND(I780*I776,0),0)","v":3000150},{"$f":"I780-J780","v":7000350},{"$f":"IF(H778>0,ROUND(H778*L776,0),0)","v":0},{"$f":"IF(K780>L780,0,L780-K780)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H762","v":10000500},{"$f":"VLOOKUP(H783,A783:C787,3)","v":0.3},{"$f":"INDEX(D783:D787,MATCH(I783,C783:C787,0))","v":800000},{"$f":"INDEX(E783:E787,MATCH(I783,C783:C787,0))","v":60000},{"$f":"IF(H783>H787,VLOOKUP(H783,A783:F787,6),0)","v":0},{"$f":"VLOOKUP(H783,A783:G787,7)","v":0.03}]
[{"$f":"B783+1","v":500001},800000,0.2,{"$f":"B783","v":500000},{"$f":"(B784-B783)*C784","v":60000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B784+1","v":800001},null,0.3,{"$f":"B784","v":800000},{"$f":"IF(J783=0,0,E784)","v":60000},0,0.03,{"$f":"IF(I783=C787,E786+ROUND((H783-J783),0)*I783,IF(I783=C786,E785+ROUND((H783-J783)*I783,0),IF(I783=C785,E784+ROUND((H783-J783)*I783,0),IF(I783=C784,E783+ROUND((H783-J783)*I783,0),E782+ROUND((H783-J783)*I783,0)))))","v":2820150},{"$f":"MIN(K787:L787)","v":0},{"$f":"ROUND(SUM(H785+I785)*M783,0)","v":84605},{"$f":"SUM(H785:J785)","v":2904755}]
[null,null,null,null,null,0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H780","v":0},{"$f":"IF(H783>H787,H783-H787,0)","v":10000500},{"$f":"IF(I787>0,ROUND(I787*I783,0),0)","v":3000150},{"$f":"I787-J787","v":7000350},{"$f":"IF(H785>0,ROUND(H785*L783,0),0)","v":0},{"$f":"IF(K787>L787,0,L787-K787)","v":0}]
[null,null,2012,{"$f":"C788+1","v":2013},null,"2012-13"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C788","v":2012},{"$f":"D788","v":2013}]
[0,200000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H791,A791:C795,3)","v":0.3},{"$f":"INDEX(D791:D795,MATCH(I791,C791:C795,0))","v":1000000},{"$f":"INDEX(E791:E795,MATCH(I791,C791:C795,0))","v":130000},{"$f":"IF(H791>H795,VLOOKUP(H791,A791:F795,6),0)","v":0},{"$f":"VLOOKUP(H791,A791:G795,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B791,IF($E$3=\"Female\",B798,IF($E$3=\"Senior Citizen\",B805,B812)))","v":200000},0]
[{"$f":"B791+1","v":200001},500000,0.1,{"$f":"B791","v":200000},{"$f":"(B792-B791)*C792","v":30000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O791+1","v":200001},500000,0.1]
[{"$f":"B792+1","v":500001},1000000,0.2,{"$f":"B792","v":500000},{"$f":"E792+(B793-B792)*C793","v":130000},0,0.03,{"$f":"IF(I791=C795,E794+ROUND((H791-J791),0)*I791,IF(I791=C794,E793+ROUND((H791-J791)*I791,0),IF(I791=C793,E792+ROUND((H791-J791)*I791,0),IF(I791=C792,E791+ROUND((H791-J791)*I791,0),E790+ROUND((H791-J791)*I791,0)))))","v":2830150},{"$f":"MIN(K795:L795)","v":0},{"$f":"ROUND(SUM(H793+I793)*M791,0)","v":84905},{"$f":"SUM(H793:J793)","v":2915055},null,null,{"$f":"O792+1","v":500001},1000000,0.2]
[{"$f":"B793+1","v":1000001},null,0.3,{"$f":"B793","v":1000000},{"$f":"IF(J791=0,0,E793)","v":130000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O793+1","v":1000001},0,0.3]
["Surcharge Limit",null,null,0,null,null,null,0,{"$f":"IF(H791>H795,H791-H795,0)","v":10000500},{"$f":"IF(I795>0,ROUND(I795*I791,0),0)","v":3000150},{"$f":"I795-J795","v":7000350},{"$f":"IF(H793>0,ROUND(H793*L791,0),0)","v":0},{"$f":"IF(K795>L795,0,L795-K795)","v":0},{"$f":"O794+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H793,IF($E$3=\"Female\",H800,IF($E$3=\"Senior Citizen\",H807,H814)))","v":2830150}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I793,IF($E$3=\"Female\",I800,IF($E$3=\"Senior Citizen\",I807,I814)))","v":0}]
[0,200000,0,0,0,0,0,{"$f":"H791","v":10000500},{"$f":"VLOOKUP(H798,A798:C802,3)","v":0.3},{"$f":"INDEX(D798:D802,MATCH(I798,C798:C802,0))","v":1000000},{"$f":"INDEX(E798:E802,MATCH(I798,C798:C802,0))","v":130000},{"$f":"IF(H798>H802,VLOOKUP(H798,A798:F802,6),0)","v":0},{"$f":"VLOOKUP(H798,A798:G802,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J793,IF($E$3=\"Female\",J800,IF($E$3=\"Senior Citizen\",J807,J814)))","v":84905}]
[{"$f":"B798+1","v":200001},500000,0.1,{"$f":"B798","v":200000},{"$f":"(B799-B798)*C799","v":30000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K793,IF($E$3=\"Female\",K800,IF($E$3=\"Senior Citizen\",K807,K814)))","v":2915055}]
[{"$f":"B799+1","v":500001},1000000,0.2,{"$f":"B799","v":500000},{"$f":"E799+(B800-B799)*C800","v":130000},0,0.03,{"$f":"IF(I798=C802,E801+ROUND((H798-J798),0)*I798,IF(I798=C801,E800+ROUND((H798-J798)*I798,0),IF(I798=C800,E799+ROUND((H798-J798)*I798,0),IF(I798=C799,E798+ROUND((H798-J798)*I798,0),E797+ROUND((H798-J798)*I798,0)))))","v":2830150},{"$f":"MIN(K802:L802)","v":0},{"$f":"ROUND(SUM(H800+I800)*M798,0)","v":84905},{"$f":"SUM(H800:J800)","v":2915055},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A790,IF($E$3=\"Female\",A797,IF($E$3=\"Senior Citizen\",A804,A811)))","v":"(below 65 years)"}]
[{"$f":"B800+1","v":1000001},null,0.3,{"$f":"B800","v":1000000},{"$f":"IF(J798=0,0,E800)","v":130000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M795,IF($E$3=\"Female\",M802,IF($E$3=\"Senior Citizen\",M809,M816)))","v":0}]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H795","v":0},{"$f":"IF(H798>H802,H798-H802,0)","v":10000500},{"$f":"IF(I802>0,ROUND(I802*I798,0),0)","v":3000150},{"$f":"I802-J802","v":7000350},{"$f":"IF(H800>0,ROUND(H800*L798,0),0)","v":0},{"$f":"IF(K802>L802,0,L802-K802)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K793,IF($E$3=\"Female\",K800,IF($E$3=\"Senior Citizen\",K807,K814)))","v":2915055}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 65 years)"]
[0,250000,0,0,0,0,0,{"$f":"H791","v":10000500},{"$f":"VLOOKUP(H805,A805:C809,3)","v":0.3},{"$f":"INDEX(D805:D809,MATCH(I805,C805:C809,0))","v":1000000},{"$f":"INDEX(E805:E809,MATCH(I805,C805:C809,0))","v":125000},{"$f":"IF(H805>H809,VLOOKUP(H805,A805:F809,6),0)","v":0},{"$f":"VLOOKUP(H805,A805:G809,7)","v":0.03}]
[{"$f":"B805+1","v":250001},500000,0.1,{"$f":"B805","v":250000},{"$f":"(B806-B805)*C806","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B806+1","v":500001},1000000,0.2,{"$f":"B806","v":500000},{"$f":"E806+(B807-B806)*C807","v":125000},0,0.03,{"$f":"IF(I805=C809,E808+ROUND((H805-J805),0)*I805,IF(I805=C808,E807+ROUND((H805-J805)*I805,0),IF(I805=C807,E806+ROUND((H805-J805)*I805,0),IF(I805=C806,E805+ROUND((H805-J805)*I805,0),E804+ROUND((H805-J805)*I805,0)))))","v":2825150},{"$f":"MIN(K809:L809)","v":0},{"$f":"ROUND(SUM(H807+I807)*M805,0)","v":84755},{"$f":"SUM(H807:J807)","v":2909905}]
[{"$f":"B807+1","v":1000001},null,0.3,{"$f":"B807","v":1000000},{"$f":"IF(J805=0,0,E807)","v":125000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H802","v":0},{"$f":"IF(H805>H809,H805-H809,0)","v":10000500},{"$f":"IF(I809>0,ROUND(I809*I805,0),0)","v":3000150},{"$f":"I809-J809","v":7000350},{"$f":"IF(H807>0,ROUND(H807*L805,0),0)","v":0},{"$f":"IF(K809>L809,0,L809-K809)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H791","v":10000500},{"$f":"VLOOKUP(H812,A812:C816,3)","v":0.3},{"$f":"INDEX(D812:D816,MATCH(I812,C812:C816,0))","v":1000000},{"$f":"INDEX(E812:E816,MATCH(I812,C812:C816,0))","v":100000},{"$f":"IF(H812>H816,VLOOKUP(H812,A812:F816,6),0)","v":0},{"$f":"VLOOKUP(H812,A812:G816,7)","v":0.03}]
[{"$f":"B812+1","v":500001},1000000,0.2,{"$f":"B812","v":500000},{"$f":"(B813-B812)*C813","v":100000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B813+1","v":1000001},null,0.3,{"$f":"B813","v":1000000},{"$f":"IF(J812=0,0,E813)","v":100000},0,0.03,{"$f":"IF(I812=C816,E815+ROUND((H812-J812),0)*I812,IF(I812=C815,E814+ROUND((H812-J812)*I812,0),IF(I812=C814,E813+ROUND((H812-J812)*I812,0),IF(I812=C813,E812+ROUND((H812-J812)*I812,0),E811+ROUND((H812-J812)*I812,0)))))","v":2800150},{"$f":"MIN(K816:L816)","v":0},{"$f":"ROUND(SUM(H814+I814)*M812,0)","v":84005},{"$f":"SUM(H814:J814)","v":2884155}]
[null,null,null,null,null,0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H809","v":0},{"$f":"IF(H812>H816,H812-H816,0)","v":10000500},{"$f":"IF(I816>0,ROUND(I816*I812,0),0)","v":3000150},{"$f":"I816-J816","v":7000350},{"$f":"IF(H814>0,ROUND(H814*L812,0),0)","v":0},{"$f":"IF(K816>L816,0,L816-K816)","v":0}]
[null,null,2013,{"$f":"C817+1","v":2014},null,"2013-14"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C817","v":2013},{"$f":"D817","v":2014}]
[0,200000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H820,A820:C824,3)","v":0.3},{"$f":"INDEX(D820:D824,MATCH(I820,C820:C824,0))","v":1000000},{"$f":"INDEX(E820:E824,MATCH(I820,C820:C824,0))","v":130000},{"$f":"IF(H820>H824,VLOOKUP(H820,A820:F824,6),0)","v":0.1},{"$f":"VLOOKUP(H820,A820:G824,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B820,IF($E$3=\"Female\",B827,IF($E$3=\"Senior Citizen\",B834,B841)))","v":200000},0,{"$f":"O820","v":200000}]
[{"$f":"B820+1","v":200001},500000,0.1,{"$f":"B820","v":200000},{"$f":"(B821-B820)*C821","v":30000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O820+1","v":200001},500000,0.1]
[{"$f":"B821+1","v":500001},1000000,0.2,{"$f":"B821","v":500000},{"$f":"E821+(B822-B821)*C822","v":130000},0,0.03,{"$f":"IF(I820=C824,E823+ROUND((H820-J820),0)*I820,IF(I820=C823,E822+ROUND((H820-J820)*I820,0),IF(I820=C822,E821+ROUND((H820-J820)*I820,0),IF(I820=C821,E820+ROUND((H820-J820)*I820,0),E819+ROUND((H820-J820)*I820,0)))))","v":2830150},{"$f":"MIN(K824:L824)","v":350},{"$f":"ROUND(SUM(H822+I822)*M820,0)","v":84915},{"$f":"SUM(H822:J822)","v":2915415},null,null,{"$f":"O821+1","v":500001},1000000,0.2]
[{"$f":"B822+1","v":1000001},null,0.3,{"$f":"B822","v":1000000},{"$f":"IF(J820=0,0,E822)","v":130000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O822+1","v":1000001},0,0.3]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"D824","v":10000000},{"$f":"IF(H820>H824,H820-H824,0)","v":500},{"$f":"IF(I824>0,ROUND(I824*I820,0),0)","v":150},{"$f":"I824-J824","v":350},{"$f":"IF(H822>0,ROUND(H822*L820,0),0)","v":283015},{"$f":"IF(K824>L824,0,L824-K824)","v":282665},{"$f":"O823+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H822,IF($E$3=\"Female\",H829,IF($E$3=\"Senior Citizen\",H836,H843)))","v":2830150}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I822,IF($E$3=\"Female\",I829,IF($E$3=\"Senior Citizen\",I836,I843)))","v":350}]
[0,200000,0,0,0,0,0,{"$f":"H820","v":10000500},{"$f":"VLOOKUP(H827,A827:C831,3)","v":0.3},{"$f":"INDEX(D827:D831,MATCH(I827,C827:C831,0))","v":1000000},{"$f":"INDEX(E827:E831,MATCH(I827,C827:C831,0))","v":130000},{"$f":"IF(H827>H831,VLOOKUP(H827,A827:F831,6),0)","v":0.1},{"$f":"VLOOKUP(H827,A827:G831,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J822,IF($E$3=\"Female\",J829,IF($E$3=\"Senior Citizen\",J836,J843)))","v":84915}]
[{"$f":"B827+1","v":200001},500000,0.1,{"$f":"B827","v":200000},{"$f":"(B828-B827)*C828","v":30000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K822,IF($E$3=\"Female\",K829,IF($E$3=\"Senior Citizen\",K836,K843)))","v":2915415}]
[{"$f":"B828+1","v":500001},1000000,0.2,{"$f":"B828","v":500000},{"$f":"E828+(B829-B828)*C829","v":130000},0,0.03,{"$f":"IF(I827=C831,E830+ROUND((H827-J827),0)*I827,IF(I827=C830,E829+ROUND((H827-J827)*I827,0),IF(I827=C829,E828+ROUND((H827-J827)*I827,0),IF(I827=C828,E827+ROUND((H827-J827)*I827,0),E826+ROUND((H827-J827)*I827,0)))))","v":2830150},{"$f":"MIN(K831:L831)","v":350},{"$f":"ROUND(SUM(H829+I829)*M827,0)","v":84915},{"$f":"SUM(H829:J829)","v":2915415},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A819,IF($E$3=\"Female\",A826,IF($E$3=\"Senior Citizen\",A833,A840)))","v":"(below 60 years)"}]
[{"$f":"B829+1","v":1000001},null,0.3,{"$f":"B829","v":1000000},{"$f":"IF(J827=0,0,E829)","v":130000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M824,IF($E$3=\"Female\",M831,IF($E$3=\"Senior Citizen\",M838,M845)))","v":282665}]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H824","v":10000000},{"$f":"IF(H827>H831,H827-H831,0)","v":500},{"$f":"IF(I831>0,ROUND(I831*I827,0),0)","v":150},{"$f":"I831-J831","v":350},{"$f":"IF(H829>0,ROUND(H829*L827,0),0)","v":283015},{"$f":"IF(K831>L831,0,L831-K831)","v":282665},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K822,IF($E$3=\"Female\",K829,IF($E$3=\"Senior Citizen\",K836,K843)))","v":2915415}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 60 year but less than 80)"]
[0,250000,0,0,0,0,0,{"$f":"H820","v":10000500},{"$f":"VLOOKUP(H834,A834:C838,3)","v":0.3},{"$f":"INDEX(D834:D838,MATCH(I834,C834:C838,0))","v":1000000},{"$f":"INDEX(E834:E838,MATCH(I834,C834:C838,0))","v":125000},{"$f":"IF(H834>H838,VLOOKUP(H834,A834:F838,6),0)","v":0.1},{"$f":"VLOOKUP(H834,A834:G838,7)","v":0.03}]
[{"$f":"B834+1","v":250001},500000,0.1,{"$f":"B834","v":250000},{"$f":"(B835-B834)*C835","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B835+1","v":500001},1000000,0.2,{"$f":"B835","v":500000},{"$f":"E835+(B836-B835)*C836","v":125000},0,0.03,{"$f":"IF(I834=C838,E837+ROUND((H834-J834),0)*I834,IF(I834=C837,E836+ROUND((H834-J834)*I834,0),IF(I834=C836,E835+ROUND((H834-J834)*I834,0),IF(I834=C835,E834+ROUND((H834-J834)*I834,0),E833+ROUND((H834-J834)*I834,0)))))","v":2825150},{"$f":"MIN(K838:L838)","v":350},{"$f":"ROUND(SUM(H836+I836)*M834,0)","v":84765},{"$f":"SUM(H836:J836)","v":2910265}]
[{"$f":"B836+1","v":1000001},null,0.3,{"$f":"B836","v":1000000},{"$f":"IF(J834=0,0,E836)","v":125000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H831","v":10000000},{"$f":"IF(H834>H838,H834-H838,0)","v":500},{"$f":"IF(I838>0,ROUND(I838*I834,0),0)","v":150},{"$f":"I838-J838","v":350},{"$f":"IF(H836>0,ROUND(H836*L834,0),0)","v":282515},{"$f":"IF(K838>L838,0,L838-K838)","v":282165}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H820","v":10000500},{"$f":"VLOOKUP(H841,A841:C845,3)","v":0.3},{"$f":"INDEX(D841:D845,MATCH(I841,C841:C845,0))","v":1000000},{"$f":"INDEX(E841:E845,MATCH(I841,C841:C845,0))","v":100000},{"$f":"IF(H841>H845,VLOOKUP(H841,A841:F845,6),0)","v":0.1},{"$f":"VLOOKUP(H841,A841:G845,7)","v":0.03}]
[{"$f":"B841+1","v":500001},1000000,0.2,{"$f":"B841","v":500000},{"$f":"(B842-B841)*C842","v":100000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B842+1","v":1000001},null,0.3,{"$f":"B842","v":1000000},{"$f":"IF(J841=0,0,E842)","v":100000},0.1,0.03,{"$f":"IF(I841=C845,E844+ROUND((H841-J841),0)*I841,IF(I841=C844,E843+ROUND((H841-J841)*I841,0),IF(I841=C843,E842+ROUND((H841-J841)*I841,0),IF(I841=C842,E841+ROUND((H841-J841)*I841,0),E840+ROUND((H841-J841)*I841,0)))))","v":2800150},{"$f":"MIN(K845:L845)","v":350},{"$f":"ROUND(SUM(H843+I843)*M841,0)","v":84015},{"$f":"SUM(H843:J843)","v":2884515}]
[null,null,null,null,null,0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H838","v":10000000},{"$f":"IF(H841>H845,H841-H845,0)","v":500},{"$f":"IF(I845>0,ROUND(I845*I841,0),0)","v":150},{"$f":"I845-J845","v":350},{"$f":"IF(H843>0,ROUND(H843*L841,0),0)","v":280015},{"$f":"IF(K845>L845,0,L845-K845)","v":279665}]
[null,null,2014,{"$f":"C846+1","v":2015},null,"2014-15"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C846","v":2014},{"$f":"D846","v":2015}]
[0,250000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H849,A849:C853,3)","v":0.3},{"$f":"INDEX(D849:D853,MATCH(I849,C849:C853,0))","v":1000000},{"$f":"INDEX(E849:E853,MATCH(I849,C849:C853,0))","v":125000},{"$f":"IF(H849>H853,VLOOKUP(H849,A849:F853,6),0)","v":0.1},{"$f":"VLOOKUP(H849,A849:G853,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B849,IF($E$3=\"Female\",B856,IF($E$3=\"Senior Citizen\",B863,B870)))","v":250000},0,{"$f":"O849","v":250000}]
[{"$f":"B849+1","v":250001},500000,0.1,{"$f":"B849","v":250000},{"$f":"(B850-B849)*C850","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O849+1","v":250001},500000,0.1]
[{"$f":"B850+1","v":500001},1000000,0.2,{"$f":"B850","v":500000},{"$f":"E850+(B851-B850)*C851","v":125000},0,0.03,{"$f":"IF(I849=C853,E852+ROUND((H849-J849),0)*I849,IF(I849=C852,E851+ROUND((H849-J849)*I849,0),IF(I849=C851,E850+ROUND((H849-J849)*I849,0),IF(I849=C850,E849+ROUND((H849-J849)*I849,0),E848+ROUND((H849-J849)*I849,0)))))","v":2825150},{"$f":"MIN(K853:L853)","v":350},{"$f":"ROUND(SUM(H851+I851)*M849,0)","v":84765},{"$f":"SUM(H851:J851)","v":2910265},null,null,{"$f":"O850+1","v":500001},1000000,0.2]
[{"$f":"B851+1","v":1000001},null,0.3,{"$f":"B851","v":1000000},{"$f":"IF(J849=0,0,E851)","v":125000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O851+1","v":1000001},0,0.3]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"D853","v":10000000},{"$f":"IF(H849>H853,H849-H853,0)","v":500},{"$f":"IF(I853>0,ROUND(I853*I849,0),0)","v":150},{"$f":"I853-J853","v":350},{"$f":"IF(H851>0,ROUND(H851*L849,0),0)","v":282515},{"$f":"IF(K853>L853,0,L853-K853)","v":282165},{"$f":"O852+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H851,IF($E$3=\"Female\",H858,IF($E$3=\"Senior Citizen\",H865,H872)))","v":2825150}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I851,IF($E$3=\"Female\",I858,IF($E$3=\"Senior Citizen\",I865,I872)))","v":350}]
[0,250000,0,0,0,0,0,{"$f":"H849","v":10000500},{"$f":"VLOOKUP(H856,A856:C860,3)","v":0.3},{"$f":"INDEX(D856:D860,MATCH(I856,C856:C860,0))","v":1000000},{"$f":"INDEX(E856:E860,MATCH(I856,C856:C860,0))","v":125000},{"$f":"IF(H856>H860,VLOOKUP(H856,A856:F860,6),0)","v":0.1},{"$f":"VLOOKUP(H856,A856:G860,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J851,IF($E$3=\"Female\",J858,IF($E$3=\"Senior Citizen\",J865,J872)))","v":84765}]
[{"$f":"B856+1","v":250001},500000,0.1,{"$f":"B856","v":250000},{"$f":"(B857-B856)*C857","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K851,IF($E$3=\"Female\",K858,IF($E$3=\"Senior Citizen\",K865,K872)))","v":2910265}]
[{"$f":"B857+1","v":500001},1000000,0.2,{"$f":"B857","v":500000},{"$f":"E857+(B858-B857)*C858","v":125000},0,0.03,{"$f":"IF(I856=C860,E859+ROUND((H856-J856),0)*I856,IF(I856=C859,E858+ROUND((H856-J856)*I856,0),IF(I856=C858,E857+ROUND((H856-J856)*I856,0),IF(I856=C857,E856+ROUND((H856-J856)*I856,0),E855+ROUND((H856-J856)*I856,0)))))","v":2825150},{"$f":"MIN(K860:L860)","v":350},{"$f":"ROUND(SUM(H858+I858)*M856,0)","v":84765},{"$f":"SUM(H858:J858)","v":2910265},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A848,IF($E$3=\"Female\",A855,IF($E$3=\"Senior Citizen\",A862,A869)))","v":"(below 60 years)"}]
[{"$f":"B858+1","v":1000001},null,0.3,{"$f":"B858","v":1000000},{"$f":"IF(J856=0,0,E858)","v":125000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M853,IF($E$3=\"Female\",M860,IF($E$3=\"Senior Citizen\",M867,M874)))","v":282165}]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H853","v":10000000},{"$f":"IF(H856>H860,H856-H860,0)","v":500},{"$f":"IF(I860>0,ROUND(I860*I856,0),0)","v":150},{"$f":"I860-J860","v":350},{"$f":"IF(H858>0,ROUND(H858*L856,0),0)","v":282515},{"$f":"IF(K860>L860,0,L860-K860)","v":282165},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K851,IF($E$3=\"Female\",K858,IF($E$3=\"Senior Citizen\",K865,K872)))","v":2910265}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 60 year but less than 80)"]
[0,300000,0,0,0,0,0,{"$f":"H849","v":10000500},{"$f":"VLOOKUP(H863,A863:C867,3)","v":0.3},{"$f":"INDEX(D863:D867,MATCH(I863,C863:C867,0))","v":1000000},{"$f":"INDEX(E863:E867,MATCH(I863,C863:C867,0))","v":120000},{"$f":"IF(H863>H867,VLOOKUP(H863,A863:F867,6),0)","v":0.1},{"$f":"VLOOKUP(H863,A863:G867,7)","v":0.03}]
[{"$f":"B863+1","v":300001},500000,0.1,{"$f":"B863","v":300000},{"$f":"(B864-B863)*C864","v":20000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B864+1","v":500001},1000000,0.2,{"$f":"B864","v":500000},{"$f":"E864+(B865-B864)*C865","v":120000},0,0.03,{"$f":"IF(I863=C867,E866+ROUND((H863-J863),0)*I863,IF(I863=C866,E865+ROUND((H863-J863)*I863,0),IF(I863=C865,E864+ROUND((H863-J863)*I863,0),IF(I863=C864,E863+ROUND((H863-J863)*I863,0),E862+ROUND((H863-J863)*I863,0)))))","v":2820150},{"$f":"MIN(K867:L867)","v":350},{"$f":"ROUND(SUM(H865+I865)*M863,0)","v":84615},{"$f":"SUM(H865:J865)","v":2905115}]
[{"$f":"B865+1","v":1000001},null,0.3,{"$f":"B865","v":1000000},{"$f":"IF(J863=0,0,E865)","v":120000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H860","v":10000000},{"$f":"IF(H863>H867,H863-H867,0)","v":500},{"$f":"IF(I867>0,ROUND(I867*I863,0),0)","v":150},{"$f":"I867-J867","v":350},{"$f":"IF(H865>0,ROUND(H865*L863,0),0)","v":282015},{"$f":"IF(K867>L867,0,L867-K867)","v":281665}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H849","v":10000500},{"$f":"VLOOKUP(H870,A870:C874,3)","v":0.3},{"$f":"INDEX(D870:D874,MATCH(I870,C870:C874,0))","v":1000000},{"$f":"INDEX(E870:E874,MATCH(I870,C870:C874,0))","v":100000},{"$f":"IF(H870>H874,VLOOKUP(H870,A870:F874,6),0)","v":0.1},{"$f":"VLOOKUP(H870,A870:G874,7)","v":0.03}]
[{"$f":"B870+1","v":500001},1000000,0.2,{"$f":"B870","v":500000},{"$f":"(B871-B870)*C871","v":100000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B871+1","v":1000001},null,0.3,{"$f":"B871","v":1000000},{"$f":"IF(J870=0,0,E871)","v":100000},0.1,0.03,{"$f":"IF(I870=C874,E873+ROUND((H870-J870),0)*I870,IF(I870=C873,E872+ROUND((H870-J870)*I870,0),IF(I870=C872,E871+ROUND((H870-J870)*I870,0),IF(I870=C871,E870+ROUND((H870-J870)*I870,0),E869+ROUND((H870-J870)*I870,0)))))","v":2800150},{"$f":"MIN(K874:L874)","v":350},{"$f":"ROUND(SUM(H872+I872)*M870,0)","v":84015},{"$f":"SUM(H872:J872)","v":2884515}]
[null,null,null,null,null,0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H867","v":10000000},{"$f":"IF(H870>H874,H870-H874,0)","v":500},{"$f":"IF(I874>0,ROUND(I874*I870,0),0)","v":150},{"$f":"I874-J874","v":350},{"$f":"IF(H872>0,ROUND(H872*L870,0),0)","v":280015},{"$f":"IF(K874>L874,0,L874-K874)","v":279665}]
[null,null,2015,{"$f":"C875+1","v":2016},null,"2015-16"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C875","v":2015},{"$f":"D875","v":2016}]
[0,250000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H878,A878:C882,3)","v":0.3},{"$f":"INDEX(D878:D882,MATCH(I878,C878:C882,0))","v":1000000},{"$f":"INDEX(E878:E882,MATCH(I878,C878:C882,0))","v":125000},{"$f":"IF(H878>H882,VLOOKUP(H878,A878:F882,6),0)","v":0.12},{"$f":"VLOOKUP(H878,A878:G882,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B878,IF($E$3=\"Female\",B885,IF($E$3=\"Senior Citizen\",B892,B899)))","v":250000},0,{"$f":"O878","v":250000}]
[{"$f":"B878+1","v":250001},500000,0.1,{"$f":"B878","v":250000},{"$f":"(B879-B878)*C879","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O878+1","v":250001},500000,0.1]
[{"$f":"B879+1","v":500001},1000000,0.2,{"$f":"B879","v":500000},{"$f":"E879+(B880-B879)*C880","v":125000},0,0.03,{"$f":"IF(I878=C882,E881+ROUND((H878-J878),0)*I878,IF(I878=C881,E880+ROUND((H878-J878)*I878,0),IF(I878=C880,E879+ROUND((H878-J878)*I878,0),IF(I878=C879,E878+ROUND((H878-J878)*I878,0),E877+ROUND((H878-J878)*I878,0)))))","v":2825150},{"$f":"MIN(K882:L882)","v":350},{"$f":"ROUND(SUM(H880+I880)*M878,0)","v":84765},{"$f":"SUM(H880:J880)","v":2910265},null,null,{"$f":"O879+1","v":500001},1000000,0.2]
[{"$f":"B880+1","v":1000001},null,0.3,{"$f":"B880","v":1000000},{"$f":"IF(J878=0,0,E880)","v":125000},0.12,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O880+1","v":1000001},0,0.3]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"D882","v":10000000},{"$f":"IF(H878>H882,H878-H882,0)","v":500},{"$f":"IF(I882>0,ROUND(I882*I878,0),0)","v":150},{"$f":"I882-J882","v":350},{"$f":"IF(H880>0,ROUND(H880*L878,0),0)","v":339018},{"$f":"IF(K882>L882,0,L882-K882)","v":338668},{"$f":"O881+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H880,IF($E$3=\"Female\",H887,IF($E$3=\"Senior Citizen\",H894,H901)))","v":2825150}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I880,IF($E$3=\"Female\",I887,IF($E$3=\"Senior Citizen\",I894,I901)))","v":350}]
[0,250000,0,0,0,0,0,{"$f":"H878","v":10000500},{"$f":"VLOOKUP(H885,A885:C889,3)","v":0.3},{"$f":"INDEX(D885:D889,MATCH(I885,C885:C889,0))","v":1000000},{"$f":"INDEX(E885:E889,MATCH(I885,C885:C889,0))","v":125000},{"$f":"IF(H885>H889,VLOOKUP(H885,A885:F889,6),0)","v":0.12},{"$f":"VLOOKUP(H885,A885:G889,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J880,IF($E$3=\"Female\",J887,IF($E$3=\"Senior Citizen\",J894,J901)))","v":84765}]
[{"$f":"B885+1","v":250001},500000,0.1,{"$f":"B885","v":250000},{"$f":"(B886-B885)*C886","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K880,IF($E$3=\"Female\",K887,IF($E$3=\"Senior Citizen\",K894,K901)))","v":2910265}]
[{"$f":"B886+1","v":500001},1000000,0.2,{"$f":"B886","v":500000},{"$f":"E886+(B887-B886)*C887","v":125000},0,0.03,{"$f":"IF(I885=C889,E888+ROUND((H885-J885),0)*I885,IF(I885=C888,E887+ROUND((H885-J885)*I885,0),IF(I885=C887,E886+ROUND((H885-J885)*I885,0),IF(I885=C886,E885+ROUND((H885-J885)*I885,0),E884+ROUND((H885-J885)*I885,0)))))","v":2825150},{"$f":"MIN(K889:L889)","v":350},{"$f":"ROUND(SUM(H887+I887)*M885,0)","v":84765},{"$f":"SUM(H887:J887)","v":2910265},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A877,IF($E$3=\"Female\",A884,IF($E$3=\"Senior Citizen\",A891,A898)))","v":"(below 60 years)"}]
[{"$f":"B887+1","v":1000001},null,0.3,{"$f":"B887","v":1000000},{"$f":"IF(J885=0,0,E887)","v":125000},0.12,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M882,IF($E$3=\"Female\",M889,IF($E$3=\"Senior Citizen\",M896,M903)))","v":338668}]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H882","v":10000000},{"$f":"IF(H885>H889,H885-H889,0)","v":500},{"$f":"IF(I889>0,ROUND(I889*I885,0),0)","v":150},{"$f":"I889-J889","v":350},{"$f":"IF(H887>0,ROUND(H887*L885,0),0)","v":339018},{"$f":"IF(K889>L889,0,L889-K889)","v":338668},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K880,IF($E$3=\"Female\",K887,IF($E$3=\"Senior Citizen\",K894,K901)))","v":2910265}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 60 year but less than 80)"]
[0,300000,0,0,0,0,0,{"$f":"H878","v":10000500},{"$f":"VLOOKUP(H892,A892:C896,3)","v":0.3},{"$f":"INDEX(D892:D896,MATCH(I892,C892:C896,0))","v":1000000},{"$f":"INDEX(E892:E896,MATCH(I892,C892:C896,0))","v":120000},{"$f":"IF(H892>H896,VLOOKUP(H892,A892:F896,6),0)","v":0.12},{"$f":"VLOOKUP(H892,A892:G896,7)","v":0.03}]
[{"$f":"B892+1","v":300001},500000,0.1,{"$f":"B892","v":300000},{"$f":"(B893-B892)*C893","v":20000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B893+1","v":500001},1000000,0.2,{"$f":"B893","v":500000},{"$f":"E893+(B894-B893)*C894","v":120000},0,0.03,{"$f":"IF(I892=C896,E895+ROUND((H892-J892),0)*I892,IF(I892=C895,E894+ROUND((H892-J892)*I892,0),IF(I892=C894,E893+ROUND((H892-J892)*I892,0),IF(I892=C893,E892+ROUND((H892-J892)*I892,0),E891+ROUND((H892-J892)*I892,0)))))","v":2820150},{"$f":"MIN(K896:L896)","v":350},{"$f":"ROUND(SUM(H894+I894)*M892,0)","v":84615},{"$f":"SUM(H894:J894)","v":2905115}]
[{"$f":"B894+1","v":1000001},null,0.3,{"$f":"B894","v":1000000},{"$f":"IF(J892=0,0,E894)","v":120000},0.12,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",null,339004]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H889","v":10000000},{"$f":"IF(H892>H896,H892-H896,0)","v":500},{"$f":"IF(I896>0,ROUND(I896*I892,0),0)","v":150},{"$f":"I896-J896","v":350},{"$f":"IF(H894>0,ROUND(H894*L892,0),0)","v":338418},{"$f":"IF(K896>L896,0,L896-K896)","v":338068},null,338934]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess",null,{"$f":"O895-O896","v":70}]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H878","v":10000500},{"$f":"VLOOKUP(H899,A899:C903,3)","v":0.3},{"$f":"INDEX(D899:D903,MATCH(I899,C899:C903,0))","v":1000000},{"$f":"INDEX(E899:E903,MATCH(I899,C899:C903,0))","v":100000},{"$f":"IF(H899>H903,VLOOKUP(H899,A899:F903,6),0)","v":0.12},{"$f":"VLOOKUP(H899,A899:G903,7)","v":0.03}]
[{"$f":"B899+1","v":500001},1000000,0.2,{"$f":"B899","v":500000},{"$f":"(B900-B899)*C900","v":100000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B900+1","v":1000001},null,0.3,{"$f":"B900","v":1000000},{"$f":"IF(J899=0,0,E900)","v":100000},0.12,0.03,{"$f":"IF(I899=C903,E902+ROUND((H899-J899),0)*I899,IF(I899=C902,E901+ROUND((H899-J899)*I899,0),IF(I899=C901,E900+ROUND((H899-J899)*I899,0),IF(I899=C900,E899+ROUND((H899-J899)*I899,0),E898+ROUND((H899-J899)*I899,0)))))","v":2800150},{"$f":"MIN(K903:L903)","v":350},{"$f":"ROUND(SUM(H901+I901)*M899,0)","v":84015},{"$f":"SUM(H901:J901)","v":2884515}]
[null,null,null,null,null,0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H896","v":10000000},{"$f":"IF(H899>H903,H899-H903,0)","v":500},{"$f":"IF(I903>0,ROUND(I903*I899,0),0)","v":150},{"$f":"I903-J903","v":350},{"$f":"IF(H901>0,ROUND(H901*L899,0),0)","v":336018},{"$f":"IF(K903>L903,0,L903-K903)","v":335668}]
[null,null,2016,{"$f":"C904+1","v":2017},null,"2016-17"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C904","v":2016},{"$f":"D904","v":2017}]
[0,250000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H907,A907:C911,3)","v":0.3},{"$f":"INDEX(D907:D911,MATCH(I907,C907:C911,0))","v":1000000},{"$f":"INDEX(E907:E911,MATCH(I907,C907:C911,0))","v":125000},{"$f":"IF(H907>H911,VLOOKUP(H907,A907:F911,6),0)","v":0.15},{"$f":"VLOOKUP(H907,A907:G911,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B907,IF($E$3=\"Female\",B914,IF($E$3=\"Senior Citizen\",B921,B928)))","v":250000},0,{"$f":"O907","v":250000}]
[{"$f":"B907+1","v":250001},500000,0.1,{"$f":"B907","v":250000},{"$f":"(B908-B907)*C908","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O907+1","v":250001},500000,0.1]
[{"$f":"B908+1","v":500001},1000000,0.2,{"$f":"B908","v":500000},{"$f":"E908+(B909-B908)*C909","v":125000},0,0.03,{"$f":"IF(I907=C911,E910+ROUND((H907-J907),0)*I907,IF(I907=C910,E909+ROUND((H907-J907)*I907,0),IF(I907=C909,E908+ROUND((H907-J907)*I907,0),IF(I907=C908,E907+ROUND((H907-J907)*I907,0),E906+ROUND((H907-J907)*I907,0)))))","v":2825150},{"$f":"MIN(K911:L911)","v":350},{"$f":"ROUND(SUM(H909+I909)*M907,0)","v":84765},{"$f":"SUM(H909:J909)","v":2910265},null,null,{"$f":"O908+1","v":500001},1000000,0.2]
[{"$f":"B909+1","v":1000001},null,0.3,{"$f":"B909","v":1000000},{"$f":"IF(J907=0,0,E909)","v":125000},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O909+1","v":1000001},0,0.3]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"D911","v":10000000},{"$f":"IF(H907>H911,H907-H911,0)","v":500},{"$f":"IF(I911>0,ROUND(I911*I907,0),0)","v":150},{"$f":"I911-J911","v":350},{"$f":"IF(H909>0,ROUND(H909*L907,0),0)","v":423773},{"$f":"IF(K911>L911,0,L911-K911)","v":423423},{"$f":"O910+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H909,IF($E$3=\"Female\",H916,IF($E$3=\"Senior Citizen\",H923,H930)))","v":2825150}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I909,IF($E$3=\"Female\",I916,IF($E$3=\"Senior Citizen\",I923,I930)))","v":350}]
[0,250000,0,0,0,0,0,{"$f":"H907","v":10000500},{"$f":"VLOOKUP(H914,A914:C918,3)","v":0.3},{"$f":"INDEX(D914:D918,MATCH(I914,C914:C918,0))","v":1000000},{"$f":"INDEX(E914:E918,MATCH(I914,C914:C918,0))","v":125000},{"$f":"IF(H914>H918,VLOOKUP(H914,A914:F918,6),0)","v":0.15},{"$f":"VLOOKUP(H914,A914:G918,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J909,IF($E$3=\"Female\",J916,IF($E$3=\"Senior Citizen\",J923,J930)))","v":84765}]
[{"$f":"B914+1","v":250001},500000,0.1,{"$f":"B914","v":250000},{"$f":"(B915-B914)*C915","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K909,IF($E$3=\"Female\",K916,IF($E$3=\"Senior Citizen\",K923,K930)))","v":2910265}]
[{"$f":"B915+1","v":500001},1000000,0.2,{"$f":"B915","v":500000},{"$f":"E915+(B916-B915)*C916","v":125000},0,0.03,{"$f":"IF(I914=C918,E917+ROUND((H914-J914),0)*I914,IF(I914=C917,E916+ROUND((H914-J914)*I914,0),IF(I914=C916,E915+ROUND((H914-J914)*I914,0),IF(I914=C915,E914+ROUND((H914-J914)*I914,0),E913+ROUND((H914-J914)*I914,0)))))","v":2825150},{"$f":"MIN(K918:L918)","v":350},{"$f":"ROUND(SUM(H916+I916)*M914,0)","v":84765},{"$f":"SUM(H916:J916)","v":2910265},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A906,IF($E$3=\"Female\",A913,IF($E$3=\"Senior Citizen\",A920,A927)))","v":"(below 60 years)"}]
[{"$f":"B916+1","v":1000001},null,0.3,{"$f":"B916","v":1000000},{"$f":"IF(J914=0,0,E916)","v":125000},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M911,IF($E$3=\"Female\",M918,IF($E$3=\"Senior Citizen\",M925,M932)))","v":423423}]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H911","v":10000000},{"$f":"IF(H914>H918,H914-H918,0)","v":500},{"$f":"IF(I918>0,ROUND(I918*I914,0),0)","v":150},{"$f":"I918-J918","v":350},{"$f":"IF(H916>0,ROUND(H916*L914,0),0)","v":423773},{"$f":"IF(K918>L918,0,L918-K918)","v":423423},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K909,IF($E$3=\"Female\",K916,IF($E$3=\"Senior Citizen\",K923,K930)))","v":2910265}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 60 year but less than 80)"]
[0,300000,0,0,0,0,0,{"$f":"H907","v":10000500},{"$f":"VLOOKUP(H921,A921:C925,3)","v":0.3},{"$f":"INDEX(D921:D925,MATCH(I921,C921:C925,0))","v":1000000},{"$f":"INDEX(E921:E925,MATCH(I921,C921:C925,0))","v":120000},{"$f":"IF(H921>H925,VLOOKUP(H921,A921:F925,6),0)","v":0.15},{"$f":"VLOOKUP(H921,A921:G925,7)","v":0.03}]
[{"$f":"B921+1","v":300001},500000,0.1,{"$f":"B921","v":300000},{"$f":"(B922-B921)*C922","v":20000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B922+1","v":500001},1000000,0.2,{"$f":"B922","v":500000},{"$f":"E922+(B923-B922)*C923","v":120000},0,0.03,{"$f":"IF(I921=C925,E924+ROUND((H921-J921),0)*I921,IF(I921=C924,E923+ROUND((H921-J921)*I921,0),IF(I921=C923,E922+ROUND((H921-J921)*I921,0),IF(I921=C922,E921+ROUND((H921-J921)*I921,0),E920+ROUND((H921-J921)*I921,0)))))","v":2820150},{"$f":"MIN(K925:L925)","v":350},{"$f":"ROUND(SUM(H923+I923)*M921,0)","v":84615},{"$f":"SUM(H923:J923)","v":2905115}]
[{"$f":"B923+1","v":1000001},null,0.3,{"$f":"B923","v":1000000},{"$f":"IF(J921=0,0,E923)","v":120000},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",null,339004]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H918","v":10000000},{"$f":"IF(H921>H925,H921-H925,0)","v":500},{"$f":"IF(I925>0,ROUND(I925*I921,0),0)","v":150},{"$f":"I925-J925","v":350},{"$f":"IF(H923>0,ROUND(H923*L921,0),0)","v":423023},{"$f":"IF(K925>L925,0,L925-K925)","v":422673},null,338934]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess",null,{"$f":"O924-O925","v":70}]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H907","v":10000500},{"$f":"VLOOKUP(H928,A928:C932,3)","v":0.3},{"$f":"INDEX(D928:D932,MATCH(I928,C928:C932,0))","v":1000000},{"$f":"INDEX(E928:E932,MATCH(I928,C928:C932,0))","v":100000},{"$f":"IF(H928>H932,VLOOKUP(H928,A928:F932,6),0)","v":0.15},{"$f":"VLOOKUP(H928,A928:G932,7)","v":0.03}]
[{"$f":"B928+1","v":500001},1000000,0.2,{"$f":"B928","v":500000},{"$f":"(B929-B928)*C929","v":100000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B929+1","v":1000001},null,0.3,{"$f":"B929","v":1000000},{"$f":"IF(J928=0,0,E929)","v":100000},0.15,0.03,{"$f":"IF(I928=C932,E931+ROUND((H928-J928),0)*I928,IF(I928=C931,E930+ROUND((H928-J928)*I928,0),IF(I928=C930,E929+ROUND((H928-J928)*I928,0),IF(I928=C929,E928+ROUND((H928-J928)*I928,0),E927+ROUND((H928-J928)*I928,0)))))","v":2800150},{"$f":"MIN(K932:L932)","v":350},{"$f":"ROUND(SUM(H930+I930)*M928,0)","v":84015},{"$f":"SUM(H930:J930)","v":2884515}]
[null,null,null,null,null,0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H925","v":10000000},{"$f":"IF(H928>H932,H928-H932,0)","v":500},{"$f":"IF(I932>0,ROUND(I932*I928,0),0)","v":150},{"$f":"I932-J932","v":350},{"$f":"IF(H930>0,ROUND(H930*L928,0),0)","v":420023},{"$f":"IF(K932>L932,0,L932-K932)","v":419673}]
[null,null,2017,{"$f":"C933+1","v":2018},null,"2017-18"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit","Tax Category",null,"Tax (inluding addition income)","Tax (excluding addition income)","Surchange on whole amt","Relief (if amt > one crore"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C933","v":2017},{"$f":"D933","v":2018}]
[0,250000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H936,A936:C940,3)","v":0.3},{"$f":"INDEX(D936:D940,MATCH(I936,C936:C940,0))","v":1000000},{"$f":"INDEX(E936:E940,MATCH(I936,C936:C940,0))","v":112500},{"$f":"IF(H936>10000000,15%,IF(H936>5000000,10%,0%))","v":0.15},{"$f":"VLOOKUP(H936,A936:G940,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B936,IF($E$3=\"Female\",B943,IF($E$3=\"Senior Citizen\",B950,B957)))","v":250000},0,{"$f":"O936","v":250000}]
[{"$f":"B936+1","v":250001},500000,0.05,{"$f":"B936","v":250000},{"$f":"(B937-B936)*C937","v":12500},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O936+1","v":250001},500000,0.05,null,{"$f":"$E$3","v":"MALE"},null,{"$f":"INDEX($T$938:$T$941,MATCH($R$937,$R$938:$R$941,0))","v":2812650}]
[{"$f":"B937+1","v":500001},1000000,0.2,{"$f":"B937","v":500000},{"$f":"E937+(B938-B937)*C938","v":112500},0,0.03,{"$f":"IF(I936=C940,E939+ROUND((H936-J936),0)*I936,IF(I936=C939,E938+ROUND((H936-J936)*I936,0),IF(I936=C938,E937+ROUND((H936-J936)*I936,0),IF(I936=C937,E936+ROUND((H936-J936)*I936,0),E935+ROUND((H936-J936)*I936,0)))))","v":2812650},{"$f":"MIN(K940:L940)","v":281600},{"$f":"ROUND(SUM(H938+I938)*M936,0)","v":92828},{"$f":"SUM(H938:J938)","v":3187078},null,null,{"$f":"O937+1","v":500001},1000000,0.2,null,"Male",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(112500),IF($T$943>500000,($T$943-500000)*20%+(12500),IF($T$943>250000,($T$943-250000)*5%,\"0\")))","v":2812650},{"$f":"IF($U$943>1000000,($U$943-1000000)*30%+(112500),IF($U$943>500000,($U$943-500000)*20%+(12500),IF($U$943>250000,($U$943-250000)*5%,\"0\")))","v":2812500},{"$f":"L940","v":421898},{"$f":"ROUND(U938*10%,0)","v":281250}]
[{"$f":"B938+1","v":1000001},null,0.3,{"$f":"B938","v":1000000},{"$f":"IF(J936=0,0,E938)","v":112500},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O938+1","v":1000001},0,0.3,null,"Female",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(112500),IF($T$943>500000,($T$943-500000)*20%+(12500),IF($T$943>250000,($T$943-250000)*5%,\"0\")))","v":2812650},{"$f":"IF($U$943>1000000,($U$943-1000000)*30%+(112500),IF($U$943>500000,($U$943-500000)*20%+(12500),IF($U$943>250000,($U$943-250000)*5%,\"0\")))","v":2812500},{"$f":"L947","v":421898},{"$f":"ROUND(U939*10%,0)","v":281250}]
["Surcharge Limit",null,null,{"$f":"IF(L936=10%,5000000,10000000)","v":10000000},null,null,null,{"$f":"D940","v":10000000},{"$f":"IF(H936>H940,H936-H940,0)","v":500},{"$f":"IF(I940>0,ROUND(I940*I936,0),0)","v":150},{"$f":"IF(H940>=10000000,Q940+(I940-J940),(I940-J940))","v":281600},{"$f":"IF(H938>0,ROUND(H938*L936,0),0)","v":421898},{"$f":"IF(K940>L940,0,L940-K940)","v":140298},{"$f":"O939+1","v":1},0,0,{"$f":"W938","v":281250},"Senior Citizen",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(120000),IF($T$943>500000,($T$943-500000)*20%+(20000),IF($T$943>300000,($T$943-300000)*10%,\"0\")))","v":2820150},{"$f":"IF($U$943>1000000,($U$943-1000000)*30%+(110000),IF($U$943>500000,($U$943-500000)*20%+(10000),IF($U$943>300000,($U$943-300000)*5%,\"0\")))","v":2810000},{"$f":"L954","v":421523},{"$f":"ROUND(U940*10%,0)","v":281000}]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H938,IF($E$3=\"Female\",H945,IF($E$3=\"Senior Citizen\",H952,H959)))","v":2812650},null,"Very Senior Citizen",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(100000),IF($T$943>500000,($T$943-500000)*20%,\"0\"))","v":2800150},{"$f":"IF($U$943>1000000,($U$943-1000000)*30%+(100000),IF($U$943>500000,($U$943-500000)*20%,\"0\"))","v":2800000},{"$f":"L961","v":420023},{"$f":"ROUND(U941*10%,0)","v":280000}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I938,IF($E$3=\"Female\",I945,IF($E$3=\"Senior Citizen\",I952,I959)))","v":281600}]
[0,250000,0,0,0,0,0,{"$f":"H936","v":10000500},{"$f":"VLOOKUP(H943,A943:C947,3)","v":0.3},{"$f":"INDEX(D943:D947,MATCH(I943,C943:C947,0))","v":1000000},{"$f":"INDEX(E943:E947,MATCH(I943,C943:C947,0))","v":112500},{"$f":"IF(H943>10000000,15%,IF(H943>5000000,10%,0%))","v":0.15},{"$f":"VLOOKUP(H943,A943:G947,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J938,IF($E$3=\"Female\",J945,IF($E$3=\"Senior Citizen\",J952,J959)))","v":92828},null,"Tax Income",null,{"$f":"$E$4","v":10000500},{"$f":"S944","v":10000000}]
[{"$f":"B943+1","v":250001},500000,0.05,{"$f":"B943","v":250000},{"$f":"(B944-B943)*C944","v":12500},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K938,IF($E$3=\"Female\",K945,IF($E$3=\"Senior Citizen\",K952,K959)))","v":3187078},null,5000001,10000000,0.1,{"$f":"IF($T$943<=5000000,0,IF($T$943>5000000,ROUND((S944-5000000)*10%,0),IF($T$943>10000000,ROUND((T943-S944)*15%,0))))","v":500000}]
[{"$f":"B944+1","v":500001},1000000,0.2,{"$f":"B944","v":500000},{"$f":"E944+(B945-B944)*C945","v":112500},0,0.03,{"$f":"IF(I943=C947,E946+ROUND((H943-J943),0)*I943,IF(I943=C946,E945+ROUND((H943-J943)*I943,0),IF(I943=C945,E944+ROUND((H943-J943)*I943,0),IF(I943=C944,E943+ROUND((H943-J943)*I943,0),E942+ROUND((H943-J943)*I943,0)))))","v":2812650},{"$f":"MIN(K947:L947)","v":281600},{"$f":"ROUND(SUM(H945+I945)*M943,0)","v":92828},{"$f":"SUM(H945:J945)","v":3187078},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A935,IF($E$3=\"Female\",A942,IF($E$3=\"Senior Citizen\",A949,A956)))","v":"(below 60 years)"},null,{"$f":"S944+1","v":10000001},null,0.15,{"$f":"$T$943-R945+1","v":500}]
[{"$f":"B945+1","v":1000001},null,0.3,{"$f":"B945","v":1000000},{"$f":"IF(J943=0,0,E945)","v":112500},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M940,IF($E$3=\"Female\",M947,IF($E$3=\"Senior Citizen\",M954,M961)))","v":140298}]
["Surcharge Limit",null,null,{"$f":"IF(L943=10%,5000000,10000000)","v":10000000},null,null,null,{"$f":"H940","v":10000000},{"$f":"IF(H943>H947,H943-H947,0)","v":500},{"$f":"IF(I947>0,ROUND(I947*I943,0),0)","v":150},{"$f":"IF(H947>=10000000,Q947+(I947-J947),(I947-J947))","v":281600},{"$f":"IF(H945>0,ROUND(H945*L943,0),0)","v":421898},{"$f":"IF(K947>L947,0,L947-K947)","v":140298},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K938,IF($E$3=\"Female\",K945,IF($E$3=\"Senior Citizen\",K952,K959)))","v":3187078},{"$f":"W939","v":281250}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 60 year but less than 80)"]
[0,300000,0,0,0,0,0,{"$f":"H936","v":10000500},{"$f":"VLOOKUP(H950,A950:C954,3)","v":0.3},{"$f":"INDEX(D950:D954,MATCH(I950,C950:C954,0))","v":1000000},{"$f":"INDEX(E950:E954,MATCH(I950,C950:C954,0))","v":110000},{"$f":"IF(H950>10000000,15%,IF(H950>5000000,10%,0%))","v":0.15},{"$f":"VLOOKUP(H950,A950:G954,7)","v":0.03}]
[{"$f":"B950+1","v":300001},500000,0.05,{"$f":"B950","v":300000},{"$f":"(B951-B950)*C951","v":10000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B951+1","v":500001},1000000,0.2,{"$f":"B951","v":500000},{"$f":"E951+(B952-B951)*C952","v":110000},0,0.03,{"$f":"IF(I950=C954,E953+ROUND((H950-J950),0)*I950,IF(I950=C953,E952+ROUND((H950-J950)*I950,0),IF(I950=C952,E951+ROUND((H950-J950)*I950,0),IF(I950=C951,E950+ROUND((H950-J950)*I950,0),E949+ROUND((H950-J950)*I950,0)))))","v":2810150},{"$f":"MIN(K954:L954)","v":281350},{"$f":"ROUND(SUM(H952+I952)*M950,0)","v":92745},{"$f":"SUM(H952:J952)","v":3184245}]
[{"$f":"B952+1","v":1000001},null,0.3,{"$f":"B952","v":1000000},{"$f":"IF(J950=0,0,E952)","v":110000},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L950=10%,5000000,10000000)","v":10000000},null,null,null,{"$f":"H947","v":10000000},{"$f":"IF(H950>H954,H950-H954,0)","v":500},{"$f":"IF(I954>0,ROUND(I954*I950,0),0)","v":150},{"$f":"IF(H954>=10000000,Q954+(I954-J954),(I954-J954))","v":281350},{"$f":"IF(H952>0,ROUND(H952*L950,0),0)","v":421523},{"$f":"IF(K954>L954,0,L954-K954)","v":140173},null,null,null,{"$f":"W940","v":281000}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H936","v":10000500},{"$f":"VLOOKUP(H957,A957:C961,3)","v":0.3},{"$f":"INDEX(D957:D961,MATCH(I957,C957:C961,0))","v":1000000},{"$f":"INDEX(E957:E961,MATCH(I957,C957:C961,0))","v":100000},{"$f":"IF(H957>10000000,15%,IF(H957>5000000,10%,0%))","v":0.15},{"$f":"VLOOKUP(H957,A957:G961,7)","v":0.03}]
[{"$f":"B957+1","v":500001},1000000,0.2,{"$f":"B957","v":500000},{"$f":"(B958-B957)*C958","v":100000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B958+1","v":1000001},null,0.3,{"$f":"B958","v":1000000},{"$f":"IF(J957=0,0,E958)","v":100000},0.15,0.03,{"$f":"IF(I957=C961,E960+ROUND((H957-J957),0)*I957,IF(I957=C960,E959+ROUND((H957-J957)*I957,0),IF(I957=C959,E958+ROUND((H957-J957)*I957,0),IF(I957=C958,E957+ROUND((H957-J957)*I957,0),E956+ROUND((H957-J957)*I957,0)))))","v":2800150},{"$f":"MIN(K961:L961)","v":280350},{"$f":"ROUND(SUM(H959+I959)*M957,0)","v":92415},{"$f":"SUM(H959:J959)","v":3172915}]
[null,null,null,null,null,0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L957=10%,5000000,10000000)","v":10000000},null,null,null,{"$f":"H954","v":10000000},{"$f":"IF(H957>H961,H957-H961,0)","v":500},{"$f":"IF(I961>0,ROUND(I961*I957,0),0)","v":150},{"$f":"IF(H961>=10000000,Q961+(I961-J961),(I961-J961))","v":280350},{"$f":"IF(H959>0,ROUND(H959*L957,0),0)","v":420023},{"$f":"IF(K961>L961,0,L961-K961)","v":139673},null,null,null,{"$f":"W941","v":280000}]
[null,null,2018,{"$f":"C962+1","v":2019},null,"2018-19"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit","Tax Category",null,"Tax (inluding addition income)","Tax (excluding addition income)","Surchange on whole amt","Relief (if amt > one crore"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C962","v":2018},{"$f":"D962","v":2019}]
[0,250000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H965,A965:C969,3)","v":0.3},{"$f":"INDEX(D965:D969,MATCH(I965,C965:C969,0))","v":1000000},{"$f":"INDEX(E965:E969,MATCH(I965,C965:C969,0))","v":112500},{"$f":"IF(H965>10000000,15%,IF(H965>5000000,10%,0%))","v":0.15},0.04,0,{"$f":"IF($E$3=\"Male\",B965,IF($E$3=\"Female\",B972,IF($E$3=\"Senior Citizen\",B979,B986)))","v":250000},0,{"$f":"O965","v":250000}]
[{"$f":"B965+1","v":250001},500000,0.05,{"$f":"B965","v":250000},{"$f":"(B966-B965)*C966","v":12500},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O965+1","v":250001},500000,0.05,null,{"$f":"$E$3","v":"MALE"},null,{"$f":"INDEX($T$938:$T$941,MATCH($R$937,$R$938:$R$941,0))","v":2812650}]
[{"$f":"B966+1","v":500001},1000000,0.2,{"$f":"B966","v":500000},{"$f":"E966+(B967-B966)*C967","v":112500},0,0.03,{"$f":"IF(I965=C969,E968+ROUND((H965-J965),0)*I965,IF(I965=C968,E967+ROUND((H965-J965)*I965,0),IF(I965=C967,E966+ROUND((H965-J965)*I965,0),IF(I965=C966,E965+ROUND((H965-J965)*I965,0),E964+ROUND((H965-J965)*I965,0)))))","v":2812650},{"$f":"MIN(K969:L969)","v":281600},{"$f":"ROUND(SUM(H967+I967)*M965,0)","v":123770},{"$f":"SUM(H967:J967)","v":3218020},null,null,{"$f":"O966+1","v":500001},1000000,0.2,null,"Male",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(112500),IF($T$943>500000,($T$943-500000)*20%+(12500),IF($T$943>250000,($T$943-250000)*5%,\"0\")))","v":2812650},{"$f":"IF($U$943>1000000,($U$943-1000000)*30%+(112500),IF($U$943>500000,($U$943-500000)*20%+(12500),IF($U$943>250000,($U$943-250000)*5%,\"0\")))","v":2812500},{"$f":"L969","v":421898},{"$f":"ROUND(U967*10%,0)","v":281250}]
[{"$f":"B967+1","v":1000001},null,0.3,{"$f":"B967","v":1000000},{"$f":"IF(J965=0,0,E967)","v":112500},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O967+1","v":1000001},0,0.3,null,"Female",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(112500),IF($T$943>500000,($T$943-500000)*20%+(12500),IF($T$943>250000,($T$943-250000)*5%,\"0\")))","v":2812650},{"$f":"IF($U$943>1000000,($U$943-1000000)*30%+(112500),IF($U$943>500000,($U$943-500000)*20%+(12500),IF($U$943>250000,($U$943-250000)*5%,\"0\")))","v":2812500},{"$f":"L976","v":421898},{"$f":"ROUND(U968*10%,0)","v":281250}]
["Surcharge Limit",null,null,{"$f":"IF(L965=10%,5000000,10000000)","v":10000000},null,null,null,{"$f":"D969","v":10000000},{"$f":"IF(H965>H969,H965-H969,0)","v":500},{"$f":"IF(I969>0,ROUND(I969*I965,0),0)","v":150},{"$f":"IF(H969>=10000000,Q969+(I969-J969),(I969-J969))","v":281600},{"$f":"IF(H967>0,ROUND(H967*L965,0),0)","v":421898},{"$f":"IF(K969>L969,0,L969-K969)","v":140298},{"$f":"O968+1","v":1},0,0,{"$f":"W967","v":281250},"Senior Citizen",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(120000),IF($T$943>500000,($T$943-500000)*20%+(20000),IF($T$943>300000,($T$943-300000)*10%,\"0\")))","v":2820150},{"$f":"IF($U$943>1000000,($U$943-1000000)*30%+(110000),IF($U$943>500000,($U$943-500000)*20%+(10000),IF($U$943>300000,($U$943-300000)*5%,\"0\")))","v":2810000},{"$f":"L983","v":421523},{"$f":"ROUND(U969*10%,0)","v":281000}]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H967,IF($E$3=\"Female\",H974,IF($E$3=\"Senior Citizen\",H981,H988)))","v":2812650},null,"Very Senior Citizen",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(100000),IF($T$943>500000,($T$943-500000)*20%,\"0\"))","v":2800150},{"$f":"IF($U$943>1000000,($U$943-1000000)*30%+(100000),IF($U$943>500000,($U$943-500000)*20%,\"0\"))","v":2800000},{"$f":"L990","v":420023},{"$f":"ROUND(U970*10%,0)","v":280000}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I967,IF($E$3=\"Female\",I974,IF($E$3=\"Senior Citizen\",I981,I988)))","v":281600}]
[0,250000,0,0,0,0,0,{"$f":"H965","v":10000500},{"$f":"VLOOKUP(H972,A972:C976,3)","v":0.3},{"$f":"INDEX(D972:D976,MATCH(I972,C972:C976,0))","v":1000000},{"$f":"INDEX(E972:E976,MATCH(I972,C972:C976,0))","v":112500},{"$f":"IF(H972>10000000,15%,IF(H972>5000000,10%,0%))","v":0.15},0.04,"E. CESS",null,{"$f":"IF($E$3=\"Male\",J967,IF($E$3=\"Female\",J974,IF($E$3=\"Senior Citizen\",J981,J988)))","v":123770},null,"Tax Income",null,{"$f":"$E$4","v":10000500},{"$f":"S973","v":10000000}]
[{"$f":"B972+1","v":250001},500000,0.05,{"$f":"B972","v":250000},{"$f":"(B973-B972)*C973","v":12500},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K967,IF($E$3=\"Female\",K974,IF($E$3=\"Senior Citizen\",K981,K988)))","v":3218020},null,5000001,10000000,0.1,{"$f":"IF($T$943<=5000000,0,IF($T$943>5000000,ROUND((S973-5000000)*10%,0),IF($T$943>10000000,ROUND((T972-S973)*15%,0))))","v":500000}]
[{"$f":"B973+1","v":500001},1000000,0.2,{"$f":"B973","v":500000},{"$f":"E973+(B974-B973)*C974","v":112500},0,0.03,{"$f":"IF(I972=C976,E975+ROUND((H972-J972),0)*I972,IF(I972=C975,E974+ROUND((H972-J972)*I972,0),IF(I972=C974,E973+ROUND((H972-J972)*I972,0),IF(I972=C973,E972+ROUND((H972-J972)*I972,0),E971+ROUND((H972-J972)*I972,0)))))","v":2812650},{"$f":"MIN(K976:L976)","v":281600},{"$f":"ROUND(SUM(H974+I974)*M972,0)","v":123770},{"$f":"SUM(H974:J974)","v":3218020},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A964,IF($E$3=\"Female\",A971,IF($E$3=\"Senior Citizen\",A978,A985)))","v":"(below 60 years)"},null,{"$f":"S973+1","v":10000001},null,0.15,{"$f":"$T$943-R974+1","v":500}]
[{"$f":"B974+1","v":1000001},null,0.3,{"$f":"B974","v":1000000},{"$f":"IF(J972=0,0,E974)","v":112500},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M969,IF($E$3=\"Female\",M976,IF($E$3=\"Senior Citizen\",M983,M990)))","v":140298}]
["Surcharge Limit",null,null,{"$f":"IF(L972=10%,5000000,10000000)","v":10000000},null,null,null,{"$f":"H969","v":10000000},{"$f":"IF(H972>H976,H972-H976,0)","v":500},{"$f":"IF(I976>0,ROUND(I976*I972,0),0)","v":150},{"$f":"IF(H976>=10000000,Q976+(I976-J976),(I976-J976))","v":281600},{"$f":"IF(H974>0,ROUND(H974*L972,0),0)","v":421898},{"$f":"IF(K976>L976,0,L976-K976)","v":140298},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K967,IF($E$3=\"Female\",K974,IF($E$3=\"Senior Citizen\",K981,K988)))","v":3218020},{"$f":"W968","v":281250}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 60 year but less than 80)"]
[0,300000,0,0,0,0,0,{"$f":"H965","v":10000500},{"$f":"VLOOKUP(H979,A979:C983,3)","v":0.3},{"$f":"INDEX(D979:D983,MATCH(I979,C979:C983,0))","v":1000000},{"$f":"INDEX(E979:E983,MATCH(I979,C979:C983,0))","v":110000},{"$f":"IF(H979>10000000,15%,IF(H979>5000000,10%,0%))","v":0.15},0.04]
[{"$f":"B979+1","v":300001},500000,0.05,{"$f":"B979","v":300000},{"$f":"(B980-B979)*C980","v":10000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B980+1","v":500001},1000000,0.2,{"$f":"B980","v":500000},{"$f":"E980+(B981-B980)*C981","v":110000},0,0.03,{"$f":"IF(I979=C983,E982+ROUND((H979-J979),0)*I979,IF(I979=C982,E981+ROUND((H979-J979)*I979,0),IF(I979=C981,E980+ROUND((H979-J979)*I979,0),IF(I979=C980,E979+ROUND((H979-J979)*I979,0),E978+ROUND((H979-J979)*I979,0)))))","v":2810150},{"$f":"MIN(K983:L983)","v":281350},{"$f":"ROUND(SUM(H981+I981)*M979,0)","v":123660},{"$f":"SUM(H981:J981)","v":3215160}]
[{"$f":"B981+1","v":1000001},null,0.3,{"$f":"B981","v":1000000},{"$f":"IF(J979=0,0,E981)","v":110000},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L979=10%,5000000,10000000)","v":10000000},null,null,null,{"$f":"H976","v":10000000},{"$f":"IF(H979>H983,H979-H983,0)","v":500},{"$f":"IF(I983>0,ROUND(I983*I979,0),0)","v":150},{"$f":"IF(H983>=10000000,Q983+(I983-J983),(I983-J983))","v":281350},{"$f":"IF(H981>0,ROUND(H981*L979,0),0)","v":421523},{"$f":"IF(K983>L983,0,L983-K983)","v":140173},null,null,null,{"$f":"W969","v":281000}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H965","v":10000500},{"$f":"VLOOKUP(H986,A986:C990,3)","v":0.3},{"$f":"INDEX(D986:D990,MATCH(I986,C986:C990,0))","v":1000000},{"$f":"INDEX(E986:E990,MATCH(I986,C986:C990,0))","v":100000},{"$f":"IF(H986>10000000,15%,IF(H986>5000000,10%,0%))","v":0.15},0.04]
[{"$f":"B986+1","v":500001},1000000,0.2,{"$f":"B986","v":500000},{"$f":"(B987-B986)*C987","v":100000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B987+1","v":1000001},null,0.3,{"$f":"B987","v":1000000},{"$f":"IF(J986=0,0,E987)","v":100000},0.15,0.03,{"$f":"IF(I986=C990,E989+ROUND((H986-J986),0)*I986,IF(I986=C989,E988+ROUND((H986-J986)*I986,0),IF(I986=C988,E987+ROUND((H986-J986)*I986,0),IF(I986=C987,E986+ROUND((H986-J986)*I986,0),E985+ROUND((H986-J986)*I986,0)))))","v":2800150},{"$f":"MIN(K990:L990)","v":280350},{"$f":"ROUND(SUM(H988+I988)*M986,0)","v":123220},{"$f":"SUM(H988:J988)","v":3203720}]
[null,null,null,null,null,0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L986=10%,5000000,10000000)","v":10000000},null,null,null,{"$f":"H983","v":10000000},{"$f":"IF(H986>H990,H986-H990,0)","v":500},{"$f":"IF(I990>0,ROUND(I990*I986,0),0)","v":150},{"$f":"IF(H990>=10000000,Q990+(I990-J990),(I990-J990))","v":280350},{"$f":"IF(H988>0,ROUND(H988*L986,0),0)","v":420023},{"$f":"IF(K990>L990,0,L990-K990)","v":139673},null,null,null,{"$f":"W970","v":280000}]
[null,null,2019,{"$f":"C991+1","v":2020},null,"2019-20"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit","Tax Category",null,"Tax (inluding addition income)","Tax (excluding addition income)","Surchange on whole amt","Relief (if amt > one crore",null,"Surcharge Table (2019-20)"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C991","v":2019},{"$f":"D991","v":2020},null,null,null,null,null,null,null,null,0,5000000,0]
[0,250000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H994,A994:C998,3)","v":0.3},{"$f":"INDEX(D994:D998,MATCH(I994,C994:C998,0))","v":1000000},{"$f":"INDEX(E994:E998,MATCH(I994,C994:C998,0))","v":112500},{"$f":"VLOOKUP($H$994,$Y$993:$AA$997,3)","v":0.15},0.04,0,{"$f":"IF($E$3=\"Male\",B994,IF($E$3=\"Female\",B1001,IF($E$3=\"Senior Citizen\",B1008,B1015)))","v":250000},0,{"$f":"O994","v":250000},null,null,null,null,null,null,null,{"$f":"Z993+1","v":5000001},10000000,0.1]
[{"$f":"B994+1","v":250001},500000,0.05,{"$f":"B994","v":250000},{"$f":"(B995-B994)*C995","v":12500},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O994+1","v":250001},500000,0.05,null,{"$f":"$E$3","v":"MALE"},null,{"$f":"INDEX($T$938:$T$941,MATCH($R$937,$R$938:$R$941,0))","v":2812650},null,null,{"$f":"IF($S$1001=37%,25%,IF($S$1001=25%,15%,IF($S$1001=15%,10%,0)))","v":0.1},null,{"$f":"Z994+1","v":10000001},20000000,0.15]
[{"$f":"B995+1","v":500001},1000000,0.2,{"$f":"B995","v":500000},{"$f":"E995+(B996-B995)*C996","v":112500},0,0.04,{"$f":"IF(I994=C998,E997+ROUND((H994-J994),0)*I994,IF(I994=C997,E996+ROUND((H994-J994)*I994,0),IF(I994=C996,E995+ROUND((H994-J994)*I994,0),IF(I994=C995,E994+ROUND((H994-J994)*I994,0),E993+ROUND((H994-J994)*I994,0)))))","v":2812650},{"$f":"MIN(K998:L998)","v":281600},{"$f":"ROUND(SUM(H996+I996)*M994,0)","v":123770},{"$f":"SUM(H996:J996)","v":3218020},null,null,{"$f":"O995+1","v":500001},1000000,0.2,null,"Male",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(112500),IF($T$943>500000,($T$943-500000)*20%+(12500),IF($T$943>250000,($T$943-250000)*5%,\"0\")))","v":2812650},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(112500),IF($U$1001>500000,($U$1001-500000)*20%+(12500),IF($U$1001>250000,($U$1001-250000)*5%,\"0\")))","v":2812500},{"$f":"ROUND(T996*$S$1001,0)","v":421898},{"$f":"ROUND(U996*$W$995,0)","v":281250},{"$f":"T996+V996-U996-W996","v":140798},{"$f":"Z995+1","v":20000001},50000000,0.25]
[{"$f":"B996+1","v":1000001},null,0.3,{"$f":"B996","v":1000000},{"$f":"IF(J994=0,0,E996)","v":112500},{"$f":"L994","v":0.15},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O996+1","v":1000001},0,0.3,null,"Female",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(112500),IF($T$943>500000,($T$943-500000)*20%+(12500),IF($T$943>250000,($T$943-250000)*5%,\"0\")))","v":2812650},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(112500),IF($U$1001>500000,($U$1001-500000)*20%+(12500),IF($U$1001>250000,($U$1001-250000)*5%,\"0\")))","v":2812500},{"$f":"ROUND(T997*$S$1001,0)","v":421898},{"$f":"ROUND(U997*$W$995,0)","v":281250},{"$f":"T997+V997-U997-W997","v":140798},{"$f":"Z996+1","v":50000001},null,0.37]
["Surcharge Limit",null,null,{"$f":"IF(L994=10%,5000000,IF(L994=15%,10000000,IF(L994=25%,20000000,50000000)))","v":10000000},null,null,null,{"$f":"D998","v":10000000},{"$f":"IF(H994>H998,H994-H998,0)","v":500},{"$f":"IF(I998>0,ROUND(I998*I994,0),0)","v":150},{"$f":"IF(H998>=D998,Q998+(I998-J998),(I998-J998))","v":281600},{"$f":"IF(H996>0,ROUND(H996*L994,0),0)","v":421898},{"$f":"IF(K998>L998,0,L998-K998)","v":140298},{"$f":"O997+1","v":1},0,0,{"$f":"W996","v":281250},"Senior Citizen",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(120000),IF($T$943>500000,($T$943-500000)*20%+(20000),IF($T$943>300000,($T$943-300000)*10%,\"0\")))","v":2820150},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(110000),IF($U$1001>500000,($U$1001-500000)*20%+(10000),IF($U$1001>300000,($U$1001-300000)*5%,\"0\")))","v":2810000},{"$f":"ROUND(T998*$S$1001,0)","v":423023},{"$f":"ROUND(U998*$W$995,0)","v":281000},{"$f":"T998+V998-U998-W998","v":152173}]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H996,IF($E$3=\"Female\",H1003,IF($E$3=\"Senior Citizen\",H1010,H1017)))","v":2812650},null,"Very Senior Citizen",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(100000),IF($T$943>500000,($T$943-500000)*20%,\"0\"))","v":2800150},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(100000),IF($U$1001>500000,($U$1001-500000)*20%,\"0\"))","v":2800000},{"$f":"ROUND(T999*$S$1001,0)","v":420023},{"$f":"ROUND(U999*$W$995,0)","v":280000},{"$f":"T999+V999-U999-W999","v":140173}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I996,IF($E$3=\"Female\",I1003,IF($E$3=\"Senior Citizen\",I1010,I1017)))","v":281600}]
[0,250000,0,0,0,0,0,{"$f":"H994","v":10000500},{"$f":"VLOOKUP(H1001,A1001:C1005,3)","v":0.3},{"$f":"INDEX(D1001:D1005,MATCH(I1001,C1001:C1005,0))","v":1000000},{"$f":"INDEX(E1001:E1005,MATCH(I1001,C1001:C1005,0))","v":112500},{"$f":"L994","v":0.15},0.04,"E. CESS",null,{"$f":"IF($E$3=\"Male\",J996,IF($E$3=\"Female\",J1003,IF($E$3=\"Senior Citizen\",J1010,J1017)))","v":123770},null,"Tax Income",{"$f":"L994","v":0.15},{"$f":"$E$4","v":10000500},{"$f":"IF($S$1001=T1006,S1005,IF(S1001=T1005,S1004,IF(S1001=T1004,S1003,S1002)))","v":10000000}]
[{"$f":"B1001+1","v":250001},500000,0.05,{"$f":"B1001","v":250000},{"$f":"(B1002-B1001)*C1002","v":12500},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K996,IF($E$3=\"Female\",K1003,IF($E$3=\"Senior Citizen\",K1010,K1017)))","v":3218020},null,0,5000000,0,{"$f":"S1004","v":20000000}]
[{"$f":"B1002+1","v":500001},1000000,0.2,{"$f":"B1002","v":500000},{"$f":"E1002+(B1003-B1002)*C1003","v":112500},0,0.04,{"$f":"IF(I1001=C1005,E1004+ROUND((H1001-J1001),0)*I1001,IF(I1001=C1004,E1003+ROUND((H1001-J1001)*I1001,0),IF(I1001=C1003,E1002+ROUND((H1001-J1001)*I1001,0),IF(I1001=C1002,E1001+ROUND((H1001-J1001)*I1001,0),E1000+ROUND((H1001-J1001)*I1001,0)))))","v":2812650},{"$f":"MIN(K1005:L1005)","v":281600},{"$f":"ROUND(SUM(H1003+I1003)*M1001,0)","v":123770},{"$f":"SUM(H1003:J1003)","v":3218020},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A993,IF($E$3=\"Female\",A1000,IF($E$3=\"Senior Citizen\",A1007,A1014)))","v":"(below 60 years)"},null,{"$f":"S1002+1","v":5000001},10000000,0.1,{"$f":"$T$943-R1003+1","v":5000500}]
[{"$f":"B1003+1","v":1000001},null,0.3,{"$f":"B1003","v":1000000},{"$f":"IF(J1001=0,0,E1003)","v":112500},{"$f":"L1001","v":0.15},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M998,IF($E$3=\"Female\",M1005,IF($E$3=\"Senior Citizen\",M1012,M1019)))","v":140298},null,{"$f":"S1003+1","v":10000001},20000000,0.15]
["Surcharge Limit",null,null,{"$f":"IF(L1001=10%,5000000,IF(L1001=15%,10000000,IF(L1001=25%,20000000,50000000)))","v":10000000},null,null,null,{"$f":"H998","v":10000000},{"$f":"IF(H1001>H1005,H1001-H1005,0)","v":500},{"$f":"IF(I1005>0,ROUND(I1005*I1001,0),0)","v":150},{"$f":"IF(H1005>=D1005,Q1005+(I1005-J1005),(I1005-J1005))","v":281600},{"$f":"IF(H1003>0,ROUND(H1003*L1001,0),0)","v":421898},{"$f":"IF(K1005>L1005,0,L1005-K1005)","v":140298},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K996,IF($E$3=\"Female\",K1003,IF($E$3=\"Senior Citizen\",K1010,K1017)))","v":3218020},{"$f":"W997","v":281250},{"$f":"S1004+1","v":20000001},50000000,0.25]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess",null,null,null,null,{"$f":"S1005+1","v":50000001},null,0.37]
["(Above 60 year but less than 80)"]
[0,300000,0,0,0,0,0,{"$f":"H994","v":10000500},{"$f":"VLOOKUP(H1008,A1008:C1012,3)","v":0.3},{"$f":"INDEX(D1008:D1012,MATCH(I1008,C1008:C1012,0))","v":1000000},{"$f":"INDEX(E1008:E1012,MATCH(I1008,C1008:C1012,0))","v":110000},{"$f":"L994","v":0.15},0.04]
[{"$f":"B1008+1","v":300001},500000,0.05,{"$f":"B1008","v":300000},{"$f":"(B1009-B1008)*C1009","v":10000},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B1009+1","v":500001},1000000,0.2,{"$f":"B1009","v":500000},{"$f":"E1009+(B1010-B1009)*C1010","v":110000},0,0.04,{"$f":"IF(I1008=C1012,E1011+ROUND((H1008-J1008),0)*I1008,IF(I1008=C1011,E1010+ROUND((H1008-J1008)*I1008,0),IF(I1008=C1010,E1009+ROUND((H1008-J1008)*I1008,0),IF(I1008=C1009,E1008+ROUND((H1008-J1008)*I1008,0),E1007+ROUND((H1008-J1008)*I1008,0)))))","v":2810150},{"$f":"MIN(K1012:L1012)","v":281350},{"$f":"ROUND(SUM(H1010+I1010)*M1008,0)","v":123660},{"$f":"SUM(H1010:J1010)","v":3215160}]
[{"$f":"B1010+1","v":1000001},null,0.3,{"$f":"B1010","v":1000000},{"$f":"IF(J1008=0,0,E1010)","v":110000},{"$f":"L1008","v":0.15},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L1008=10%,5000000,IF(L1008=15%,10000000,IF(L1008=25%,20000000,50000000)))","v":10000000},null,null,null,{"$f":"H1005","v":10000000},{"$f":"IF(H1008>H1012,H1008-H1012,0)","v":500},{"$f":"IF(I1012>0,ROUND(I1012*I1008,0),0)","v":150},{"$f":"IF(H1012>=D1012,Q1012+(I1012-J1012),(I1012-J1012))","v":281350},{"$f":"IF(H1010>0,ROUND(H1010*L1008,0),0)","v":421523},{"$f":"IF(K1012>L1012,0,L1012-K1012)","v":140173},null,null,null,{"$f":"W998","v":281000}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H994","v":10000500},{"$f":"VLOOKUP(H1015,A1015:C1019,3)","v":0.3},{"$f":"INDEX(D1015:D1019,MATCH(I1015,C1015:C1019,0))","v":1000000},{"$f":"INDEX(E1015:E1019,MATCH(I1015,C1015:C1019,0))","v":100000},{"$f":"L994","v":0.15},0.04]
[{"$f":"B1015+1","v":500001},1000000,0.2,{"$f":"B1015","v":500000},{"$f":"(B1016-B1015)*C1016","v":100000},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B1016+1","v":1000001},null,0.3,{"$f":"B1016","v":1000000},{"$f":"IF(J1015=0,0,E1016)","v":100000},0,0.04,{"$f":"IF(I1015=C1019,E1018+ROUND((H1015-J1015),0)*I1015,IF(I1015=C1018,E1017+ROUND((H1015-J1015)*I1015,0),IF(I1015=C1017,E1016+ROUND((H1015-J1015)*I1015,0),IF(I1015=C1016,E1015+ROUND((H1015-J1015)*I1015,0),E1014+ROUND((H1015-J1015)*I1015,0)))))","v":2800150},{"$f":"MIN(K1019:L1019)","v":280350},{"$f":"ROUND(SUM(H1017+I1017)*M1015,0)","v":123220},{"$f":"SUM(H1017:J1017)","v":3203720}]
[null,null,null,null,null,{"$f":"L1015","v":0.15},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L1015=10%,5000000,IF(L1015=15%,10000000,IF(L1015=25%,20000000,50000000)))","v":10000000},null,null,null,{"$f":"H1012","v":10000000},{"$f":"IF(H1015>H1019,H1015-H1019,0)","v":500},{"$f":"IF(I1019>0,ROUND(I1019*I1015,0),0)","v":150},{"$f":"IF(H1019>=D1019,Q1019+(I1019-J1019),(I1019-J1019))","v":280350},{"$f":"IF(H1017>0,ROUND(H1017*L1015,0),0)","v":420023},{"$f":"IF(K1019>L1019,0,L1019-K1019)","v":139673},null,null,null,{"$f":"W999","v":280000}]
[null,null,2020,{"$f":"C1020+1","v":2021},null,"2020-21"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit","Tax Category",null,"Tax (inluding addition income)","Tax (excluding addition income)","Surchange on whole amt","Relief (if amt > one crore",null,"Surcharge Table (2019-20)"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C1020","v":2020},{"$f":"D1020","v":2021},null,null,null,null,null,null,null,null,0,5000000,0]
[0,250000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H1023,A1023:C1027,3)","v":0.3},{"$f":"INDEX(D1023:D1027,MATCH(I1023,C1023:C1027,0))","v":1000000},{"$f":"INDEX(E1023:E1027,MATCH(I1023,C1023:C1027,0))","v":112500},{"$f":"VLOOKUP($H$994,$Y$993:$AA$997,3)","v":0.15},0.04,0,{"$f":"IF($E$3=\"Male\",B1023,IF($E$3=\"Female\",B1030,IF($E$3=\"Senior Citizen\",B1037,B1044)))","v":250000},0,{"$f":"O1023","v":250000},null,null,null,null,null,null,null,{"$f":"Z1022+1","v":5000001},10000000,0.1]
[{"$f":"B1023+1","v":250001},500000,0.05,{"$f":"B1023","v":250000},{"$f":"(B1024-B1023)*C1024","v":12500},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O1023+1","v":250001},500000,0.05,null,{"$f":"$E$3","v":"MALE"},null,{"$f":"INDEX($T$938:$T$941,MATCH($R$937,$R$938:$R$941,0))","v":2812650},null,null,{"$f":"IF($S$1001=37%,25%,IF($S$1001=25%,15%,IF($S$1001=15%,10%,0)))","v":0.1},null,{"$f":"Z1023+1","v":10000001},20000000,0.15]
[{"$f":"B1024+1","v":500001},1000000,0.2,{"$f":"B1024","v":500000},{"$f":"E1024+(B1025-B1024)*C1025","v":112500},0,0.04,{"$f":"IF(I1023=C1027,E1026+ROUND((H1023-J1023),0)*I1023,IF(I1023=C1026,E1025+ROUND((H1023-J1023)*I1023,0),IF(I1023=C1025,E1024+ROUND((H1023-J1023)*I1023,0),IF(I1023=C1024,E1023+ROUND((H1023-J1023)*I1023,0),E1022+ROUND((H1023-J1023)*I1023,0)))))","v":2812650},{"$f":"MIN(K1027:L1027)","v":281600},{"$f":"ROUND(SUM(H1025+I1025)*M1023,0)","v":123770},{"$f":"SUM(H1025:J1025)","v":3218020},null,null,{"$f":"O1024+1","v":500001},1000000,0.2,null,"Male",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(112500),IF($T$943>500000,($T$943-500000)*20%+(12500),IF($T$943>250000,($T$943-250000)*5%,\"0\")))","v":2812650},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(112500),IF($U$1001>500000,($U$1001-500000)*20%+(12500),IF($U$1001>250000,($U$1001-250000)*5%,\"0\")))","v":2812500},{"$f":"ROUND(T1025*$S$1001,0)","v":421898},{"$f":"ROUND(U1025*$W$995,0)","v":281250},{"$f":"T1025+V1025-U1025-W1025","v":140798},{"$f":"Z1024+1","v":20000001},50000000,0.25]
[{"$f":"B1025+1","v":1000001},null,0.3,{"$f":"B1025","v":1000000},{"$f":"IF(J1023=0,0,E1025)","v":112500},{"$f":"L1023","v":0.15},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O1025+1","v":1000001},0,0.3,null,"Female",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(112500),IF($T$943>500000,($T$943-500000)*20%+(12500),IF($T$943>250000,($T$943-250000)*5%,\"0\")))","v":2812650},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(112500),IF($U$1001>500000,($U$1001-500000)*20%+(12500),IF($U$1001>250000,($U$1001-250000)*5%,\"0\")))","v":2812500},{"$f":"ROUND(T1026*$S$1001,0)","v":421898},{"$f":"ROUND(U1026*$W$995,0)","v":281250},{"$f":"T1026+V1026-U1026-W1026","v":140798},{"$f":"Z1025+1","v":50000001},null,0.37]
["Surcharge Limit",null,null,{"$f":"IF(L1023=10%,5000000,IF(L1023=15%,10000000,IF(L1023=25%,20000000,50000000)))","v":10000000},null,null,null,{"$f":"D1027","v":10000000},{"$f":"IF(H1023>H1027,H1023-H1027,0)","v":500},{"$f":"IF(I1027>0,ROUND(I1027*I1023,0),0)","v":150},{"$f":"IF(H1027>=D1027,Q1027+(I1027-J1027),(I1027-J1027))","v":281600},{"$f":"IF(H1025>0,ROUND(H1025*L1023,0),0)","v":421898},{"$f":"IF(K1027>L1027,0,L1027-K1027)","v":140298},{"$f":"O1026+1","v":1},0,0,{"$f":"W1025","v":281250},"Senior Citizen",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(120000),IF($T$943>500000,($T$943-500000)*20%+(20000),IF($T$943>300000,($T$943-300000)*10%,\"0\")))","v":2820150},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(110000),IF($U$1001>500000,($U$1001-500000)*20%+(10000),IF($U$1001>300000,($U$1001-300000)*5%,\"0\")))","v":2810000},{"$f":"ROUND(T1027*$S$1001,0)","v":423023},{"$f":"ROUND(U1027*$W$995,0)","v":281000},{"$f":"T1027+V1027-U1027-W1027","v":152173}]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H1025,IF($E$3=\"Female\",H1032,IF($E$3=\"Senior Citizen\",H1039,H1046)))","v":2812650},null,"Very Senior Citizen",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(100000),IF($T$943>500000,($T$943-500000)*20%,\"0\"))","v":2800150},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(100000),IF($U$1001>500000,($U$1001-500000)*20%,\"0\"))","v":2800000},{"$f":"ROUND(T1028*$S$1001,0)","v":420023},{"$f":"ROUND(U1028*$W$995,0)","v":280000},{"$f":"T1028+V1028-U1028-W1028","v":140173}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I1025,IF($E$3=\"Female\",I1032,IF($E$3=\"Senior Citizen\",I1039,I1046)))","v":281600}]
[0,250000,0,0,0,0,0,{"$f":"H1023","v":10000500},{"$f":"VLOOKUP(H1030,A1030:C1034,3)","v":0.3},{"$f":"INDEX(D1030:D1034,MATCH(I1030,C1030:C1034,0))","v":1000000},{"$f":"INDEX(E1030:E1034,MATCH(I1030,C1030:C1034,0))","v":112500},{"$f":"L1023","v":0.15},0.04,"E. CESS",null,{"$f":"IF($E$3=\"Male\",J1025,IF($E$3=\"Female\",J1032,IF($E$3=\"Senior Citizen\",J1039,J1046)))","v":123770},null,"Tax Income",{"$f":"L1023","v":0.15},{"$f":"$E$4","v":10000500},{"$f":"IF($S$1001=T1035,S1034,IF(S1030=T1034,S1033,IF(S1030=T1033,S1032,S1031)))","v":10000000}]
[{"$f":"B1030+1","v":250001},500000,0.05,{"$f":"B1030","v":250000},{"$f":"(B1031-B1030)*C1031","v":12500},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K1025,IF($E$3=\"Female\",K1032,IF($E$3=\"Senior Citizen\",K1039,K1046)))","v":3218020},null,0,5000000,0,{"$f":"S1033","v":20000000}]
[{"$f":"B1031+1","v":500001},1000000,0.2,{"$f":"B1031","v":500000},{"$f":"E1031+(B1032-B1031)*C1032","v":112500},0,0.04,{"$f":"IF(I1030=C1034,E1033+ROUND((H1030-J1030),0)*I1030,IF(I1030=C1033,E1032+ROUND((H1030-J1030)*I1030,0),IF(I1030=C1032,E1031+ROUND((H1030-J1030)*I1030,0),IF(I1030=C1031,E1030+ROUND((H1030-J1030)*I1030,0),E1029+ROUND((H1030-J1030)*I1030,0)))))","v":2812650},{"$f":"MIN(K1034:L1034)","v":281600},{"$f":"ROUND(SUM(H1032+I1032)*M1030,0)","v":123770},{"$f":"SUM(H1032:J1032)","v":3218020},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A1022,IF($E$3=\"Female\",A1029,IF($E$3=\"Senior Citizen\",A1036,A1043)))","v":"(below 60 years)"},null,{"$f":"S1031+1","v":5000001},10000000,0.1,{"$f":"$T$943-R1032+1","v":5000500}]
[{"$f":"B1032+1","v":1000001},null,0.3,{"$f":"B1032","v":1000000},{"$f":"IF(J1030=0,0,E1032)","v":112500},{"$f":"L1030","v":0.15},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M1027,IF($E$3=\"Female\",M1034,IF($E$3=\"Senior Citizen\",M1041,M1048)))","v":140298},null,{"$f":"S1032+1","v":10000001},20000000,0.15]
["Surcharge Limit",null,null,{"$f":"IF(L1030=10%,5000000,IF(L1030=15%,10000000,IF(L1030=25%,20000000,50000000)))","v":10000000},null,null,null,{"$f":"H1027","v":10000000},{"$f":"IF(H1030>H1034,H1030-H1034,0)","v":500},{"$f":"IF(I1034>0,ROUND(I1034*I1030,0),0)","v":150},{"$f":"IF(H1034>=D1034,Q1034+(I1034-J1034),(I1034-J1034))","v":281600},{"$f":"IF(H1032>0,ROUND(H1032*L1030,0),0)","v":421898},{"$f":"IF(K1034>L1034,0,L1034-K1034)","v":140298},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K1025,IF($E$3=\"Female\",K1032,IF($E$3=\"Senior Citizen\",K1039,K1046)))","v":3218020},{"$f":"W1026","v":281250},{"$f":"S1033+1","v":20000001},50000000,0.25]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess",null,null,null,null,{"$f":"S1034+1","v":50000001},null,0.37]
["(Above 60 year but less than 80)"]
[0,300000,0,0,0,0,0,{"$f":"H1023","v":10000500},{"$f":"VLOOKUP(H1037,A1037:C1041,3)","v":0.3},{"$f":"INDEX(D1037:D1041,MATCH(I1037,C1037:C1041,0))","v":1000000},{"$f":"INDEX(E1037:E1041,MATCH(I1037,C1037:C1041,0))","v":110000},{"$f":"L1023","v":0.15},0.04]
[{"$f":"B1037+1","v":300001},500000,0.05,{"$f":"B1037","v":300000},{"$f":"(B1038-B1037)*C1038","v":10000},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B1038+1","v":500001},1000000,0.2,{"$f":"B1038","v":500000},{"$f":"E1038+(B1039-B1038)*C1039","v":110000},0,0.04,{"$f":"IF(I1037=C1041,E1040+ROUND((H1037-J1037),0)*I1037,IF(I1037=C1040,E1039+ROUND((H1037-J1037)*I1037,0),IF(I1037=C1039,E1038+ROUND((H1037-J1037)*I1037,0),IF(I1037=C1038,E1037+ROUND((H1037-J1037)*I1037,0),E1036+ROUND((H1037-J1037)*I1037,0)))))","v":2810150},{"$f":"MIN(K1041:L1041)","v":281350},{"$f":"ROUND(SUM(H1039+I1039)*M1037,0)","v":123660},{"$f":"SUM(H1039:J1039)","v":3215160}]
[{"$f":"B1039+1","v":1000001},null,0.3,{"$f":"B1039","v":1000000},{"$f":"IF(J1037=0,0,E1039)","v":110000},{"$f":"L1037","v":0.15},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L1037=10%,5000000,IF(L1037=15%,10000000,IF(L1037=25%,20000000,50000000)))","v":10000000},null,null,null,{"$f":"H1034","v":10000000},{"$f":"IF(H1037>H1041,H1037-H1041,0)","v":500},{"$f":"IF(I1041>0,ROUND(I1041*I1037,0),0)","v":150},{"$f":"IF(H1041>=D1041,Q1041+(I1041-J1041),(I1041-J1041))","v":281350},{"$f":"IF(H1039>0,ROUND(H1039*L1037,0),0)","v":421523},{"$f":"IF(K1041>L1041,0,L1041-K1041)","v":140173},null,null,null,{"$f":"W1027","v":281000}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H1023","v":10000500},{"$f":"VLOOKUP(H1044,A1044:C1048,3)","v":0.3},{"$f":"INDEX(D1044:D1048,MATCH(I1044,C1044:C1048,0))","v":1000000},{"$f":"INDEX(E1044:E1048,MATCH(I1044,C1044:C1048,0))","v":100000},{"$f":"L1023","v":0.15},0.04]
[{"$f":"B1044+1","v":500001},1000000,0.2,{"$f":"B1044","v":500000},{"$f":"(B1045-B1044)*C1045","v":100000},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B1045+1","v":1000001},null,0.3,{"$f":"B1045","v":1000000},{"$f":"IF(J1044=0,0,E1045)","v":100000},0,0.04,{"$f":"IF(I1044=C1048,E1047+ROUND((H1044-J1044),0)*I1044,IF(I1044=C1047,E1046+ROUND((H1044-J1044)*I1044,0),IF(I1044=C1046,E1045+ROUND((H1044-J1044)*I1044,0),IF(I1044=C1045,E1044+ROUND((H1044-J1044)*I1044,0),E1043+ROUND((H1044-J1044)*I1044,0)))))","v":2800150},{"$f":"MIN(K1048:L1048)","v":280350},{"$f":"ROUND(SUM(H1046+I1046)*M1044,0)","v":123220},{"$f":"SUM(H1046:J1046)","v":3203720}]
[null,null,null,null,null,{"$f":"L1044","v":0.15},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L1044=10%,5000000,IF(L1044=15%,10000000,IF(L1044=25%,20000000,50000000)))","v":10000000},null,null,null,{"$f":"H1041","v":10000000},{"$f":"IF(H1044>H1048,H1044-H1048,0)","v":500},{"$f":"IF(I1048>0,ROUND(I1048*I1044,0),0)","v":150},{"$f":"IF(H1048>=D1048,Q1048+(I1048-J1048),(I1048-J1048))","v":280350},{"$f":"IF(H1046>0,ROUND(H1046*L1044,0),0)","v":420023},{"$f":"IF(K1048>L1048,0,L1048-K1048)","v":139673},null,null,null,{"$f":"W1028","v":280000}]
[null,null,2021,{"$f":"C1049+1","v":2022},null,"2021-22"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit","Tax Category",null,"Tax (inluding addition income)","Tax (excluding addition income)","Surchange on whole amt","Relief (if amt > one crore",null,"Surcharge Table (2019-20)"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C1049","v":2021},{"$f":"D1049","v":2022},null,null,null,null,null,null,null,null,0,5000000,0]
[0,250000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H1052,A1052:C1056,3)","v":0.3},{"$f":"INDEX(D1052:D1056,MATCH(I1052,C1052:C1056,0))","v":1000000},{"$f":"INDEX(E1052:E1056,MATCH(I1052,C1052:C1056,0))","v":112500},{"$f":"VLOOKUP($H$994,$Y$993:$AA$997,3)","v":0.15},0.04,0,{"$f":"IF($E$3=\"Male\",B1052,IF($E$3=\"Female\",B1059,IF($E$3=\"Senior Citizen\",B1066,B1073)))","v":250000},0,{"$f":"O1052","v":250000},null,null,null,null,null,null,null,{"$f":"Z1051+1","v":5000001},10000000,0.1]
[{"$f":"B1052+1","v":250001},500000,0.05,{"$f":"B1052","v":250000},{"$f":"(B1053-B1052)*C1053","v":12500},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O1052+1","v":250001},500000,0.05,null,{"$f":"$E$3","v":"MALE"},null,{"$f":"INDEX($T$938:$T$941,MATCH($R$937,$R$938:$R$941,0))","v":2812650},null,null,{"$f":"IF($S$1001=37%,25%,IF($S$1001=25%,15%,IF($S$1001=15%,10%,0)))","v":0.1},null,{"$f":"Z1052+1","v":10000001},20000000,0.15]
[{"$f":"B1053+1","v":500001},1000000,0.2,{"$f":"B1053","v":500000},{"$f":"E1053+(B1054-B1053)*C1054","v":112500},0,0.04,{"$f":"IF(I1052=C1056,E1055+ROUND((H1052-J1052),0)*I1052,IF(I1052=C1055,E1054+ROUND((H1052-J1052)*I1052,0),IF(I1052=C1054,E1053+ROUND((H1052-J1052)*I1052,0),IF(I1052=C1053,E1052+ROUND((H1052-J1052)*I1052,0),E1051+ROUND((H1052-J1052)*I1052,0)))))","v":2812650},{"$f":"MIN(K1056:L1056)","v":281600},{"$f":"ROUND(SUM(H1054+I1054)*M1052,0)","v":123770},{"$f":"SUM(H1054:J1054)","v":3218020},null,null,{"$f":"O1053+1","v":500001},1000000,0.2,null,"Male",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(112500),IF($T$943>500000,($T$943-500000)*20%+(12500),IF($T$943>250000,($T$943-250000)*5%,\"0\")))","v":2812650},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(112500),IF($U$1001>500000,($U$1001-500000)*20%+(12500),IF($U$1001>250000,($U$1001-250000)*5%,\"0\")))","v":2812500},{"$f":"ROUND(T1054*$S$1001,0)","v":421898},{"$f":"ROUND(U1054*$W$995,0)","v":281250},{"$f":"T1054+V1054-U1054-W1054","v":140798},{"$f":"Z1053+1","v":20000001},50000000,0.25]
[{"$f":"B1054+1","v":1000001},null,0.3,{"$f":"B1054","v":1000000},{"$f":"IF(J1052=0,0,E1054)","v":112500},{"$f":"L1052","v":0.15},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O1054+1","v":1000001},0,0.3,null,"Female",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(112500),IF($T$943>500000,($T$943-500000)*20%+(12500),IF($T$943>250000,($T$943-250000)*5%,\"0\")))","v":2812650},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(112500),IF($U$1001>500000,($U$1001-500000)*20%+(12500),IF($U$1001>250000,($U$1001-250000)*5%,\"0\")))","v":2812500},{"$f":"ROUND(T1055*$S$1001,0)","v":421898},{"$f":"ROUND(U1055*$W$995,0)","v":281250},{"$f":"T1055+V1055-U1055-W1055","v":140798},{"$f":"Z1054+1","v":50000001},null,0.37]
["Surcharge Limit",null,null,{"$f":"IF(L1052=10%,5000000,IF(L1052=15%,10000000,IF(L1052=25%,20000000,50000000)))","v":10000000},null,null,null,{"$f":"D1056","v":10000000},{"$f":"IF(H1052>H1056,H1052-H1056,0)","v":500},{"$f":"IF(I1056>0,ROUND(I1056*I1052,0),0)","v":150},{"$f":"IF(H1056>=D1056,Q1056+(I1056-J1056),(I1056-J1056))","v":281600},{"$f":"IF(H1054>0,ROUND(H1054*L1052,0),0)","v":421898},{"$f":"IF(K1056>L1056,0,L1056-K1056)","v":140298},{"$f":"O1055+1","v":1},0,0,{"$f":"W1054","v":281250},"Senior Citizen",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(120000),IF($T$943>500000,($T$943-500000)*20%+(20000),IF($T$943>300000,($T$943-300000)*10%,\"0\")))","v":2820150},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(110000),IF($U$1001>500000,($U$1001-500000)*20%+(10000),IF($U$1001>300000,($U$1001-300000)*5%,\"0\")))","v":2810000},{"$f":"ROUND(T1056*$S$1001,0)","v":423023},{"$f":"ROUND(U1056*$W$995,0)","v":281000},{"$f":"T1056+V1056-U1056-W1056","v":152173}]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H1054,IF($E$3=\"Female\",H1061,IF($E$3=\"Senior Citizen\",H1068,H1075)))","v":2812650},null,"Very Senior Citizen",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(100000),IF($T$943>500000,($T$943-500000)*20%,\"0\"))","v":2800150},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(100000),IF($U$1001>500000,($U$1001-500000)*20%,\"0\"))","v":2800000},{"$f":"ROUND(T1057*$S$1001,0)","v":420023},{"$f":"ROUND(U1057*$W$995,0)","v":280000},{"$f":"T1057+V1057-U1057-W1057","v":140173}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I1054,IF($E$3=\"Female\",I1061,IF($E$3=\"Senior Citizen\",I1068,I1075)))","v":281600}]
[0,250000,0,0,0,0,0,{"$f":"H1052","v":10000500},{"$f":"VLOOKUP(H1059,A1059:C1063,3)","v":0.3},{"$f":"INDEX(D1059:D1063,MATCH(I1059,C1059:C1063,0))","v":1000000},{"$f":"INDEX(E1059:E1063,MATCH(I1059,C1059:C1063,0))","v":112500},{"$f":"L1052","v":0.15},0.04,"E. CESS",null,{"$f":"IF($E$3=\"Male\",J1054,IF($E$3=\"Female\",J1061,IF($E$3=\"Senior Citizen\",J1068,J1075)))","v":123770},null,"Tax Income",{"$f":"L1052","v":0.15},{"$f":"$E$4","v":10000500},{"$f":"IF($S$1001=T1064,S1063,IF(S1059=T1063,S1062,IF(S1059=T1062,S1061,S1060)))","v":10000000}]
[{"$f":"B1059+1","v":250001},500000,0.05,{"$f":"B1059","v":250000},{"$f":"(B1060-B1059)*C1060","v":12500},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K1054,IF($E$3=\"Female\",K1061,IF($E$3=\"Senior Citizen\",K1068,K1075)))","v":3218020},null,0,5000000,0,{"$f":"S1062","v":20000000}]
[{"$f":"B1060+1","v":500001},1000000,0.2,{"$f":"B1060","v":500000},{"$f":"E1060+(B1061-B1060)*C1061","v":112500},0,0.04,{"$f":"IF(I1059=C1063,E1062+ROUND((H1059-J1059),0)*I1059,IF(I1059=C1062,E1061+ROUND((H1059-J1059)*I1059,0),IF(I1059=C1061,E1060+ROUND((H1059-J1059)*I1059,0),IF(I1059=C1060,E1059+ROUND((H1059-J1059)*I1059,0),E1058+ROUND((H1059-J1059)*I1059,0)))))","v":2812650},{"$f":"MIN(K1063:L1063)","v":281600},{"$f":"ROUND(SUM(H1061+I1061)*M1059,0)","v":123770},{"$f":"SUM(H1061:J1061)","v":3218020},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A1051,IF($E$3=\"Female\",A1058,IF($E$3=\"Senior Citizen\",A1065,A1072)))","v":"(below 60 years)"},null,{"$f":"S1060+1","v":5000001},10000000,0.1,{"$f":"$T$943-R1061+1","v":5000500}]
[{"$f":"B1061+1","v":1000001},null,0.3,{"$f":"B1061","v":1000000},{"$f":"IF(J1059=0,0,E1061)","v":112500},{"$f":"L1059","v":0.15},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M1056,IF($E$3=\"Female\",M1063,IF($E$3=\"Senior Citizen\",M1070,M1077)))","v":140298},null,{"$f":"S1061+1","v":10000001},20000000,0.15]
["Surcharge Limit",null,null,{"$f":"IF(L1059=10%,5000000,IF(L1059=15%,10000000,IF(L1059=25%,20000000,50000000)))","v":10000000},null,null,null,{"$f":"H1056","v":10000000},{"$f":"IF(H1059>H1063,H1059-H1063,0)","v":500},{"$f":"IF(I1063>0,ROUND(I1063*I1059,0),0)","v":150},{"$f":"IF(H1063>=D1063,Q1063+(I1063-J1063),(I1063-J1063))","v":281600},{"$f":"IF(H1061>0,ROUND(H1061*L1059,0),0)","v":421898},{"$f":"IF(K1063>L1063,0,L1063-K1063)","v":140298},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K1054,IF($E$3=\"Female\",K1061,IF($E$3=\"Senior Citizen\",K1068,K1075)))","v":3218020},{"$f":"W1055","v":281250},{"$f":"S1062+1","v":20000001},50000000,0.25]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess",null,null,null,null,{"$f":"S1063+1","v":50000001},null,0.37]
["(Above 60 year but less than 80)"]
[0,300000,0,0,0,0,0,{"$f":"H1052","v":10000500},{"$f":"VLOOKUP(H1066,A1066:C1070,3)","v":0.3},{"$f":"INDEX(D1066:D1070,MATCH(I1066,C1066:C1070,0))","v":1000000},{"$f":"INDEX(E1066:E1070,MATCH(I1066,C1066:C1070,0))","v":110000},{"$f":"L1052","v":0.15},0.04]
[{"$f":"B1066+1","v":300001},500000,0.05,{"$f":"B1066","v":300000},{"$f":"(B1067-B1066)*C1067","v":10000},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B1067+1","v":500001},1000000,0.2,{"$f":"B1067","v":500000},{"$f":"E1067+(B1068-B1067)*C1068","v":110000},0,0.04,{"$f":"IF(I1066=C1070,E1069+ROUND((H1066-J1066),0)*I1066,IF(I1066=C1069,E1068+ROUND((H1066-J1066)*I1066,0),IF(I1066=C1068,E1067+ROUND((H1066-J1066)*I1066,0),IF(I1066=C1067,E1066+ROUND((H1066-J1066)*I1066,0),E1065+ROUND((H1066-J1066)*I1066,0)))))","v":2810150},{"$f":"MIN(K1070:L1070)","v":281350},{"$f":"ROUND(SUM(H1068+I1068)*M1066,0)","v":123660},{"$f":"SUM(H1068:J1068)","v":3215160}]
[{"$f":"B1068+1","v":1000001},null,0.3,{"$f":"B1068","v":1000000},{"$f":"IF(J1066=0,0,E1068)","v":110000},{"$f":"L1066","v":0.15},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L1066=10%,5000000,IF(L1066=15%,10000000,IF(L1066=25%,20000000,50000000)))","v":10000000},null,null,null,{"$f":"H1063","v":10000000},{"$f":"IF(H1066>H1070,H1066-H1070,0)","v":500},{"$f":"IF(I1070>0,ROUND(I1070*I1066,0),0)","v":150},{"$f":"IF(H1070>=D1070,Q1070+(I1070-J1070),(I1070-J1070))","v":281350},{"$f":"IF(H1068>0,ROUND(H1068*L1066,0),0)","v":421523},{"$f":"IF(K1070>L1070,0,L1070-K1070)","v":140173},null,null,null,{"$f":"W1056","v":281000}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H1052","v":10000500},{"$f":"VLOOKUP(H1073,A1073:C1077,3)","v":0.3},{"$f":"INDEX(D1073:D1077,MATCH(I1073,C1073:C1077,0))","v":1000000},{"$f":"INDEX(E1073:E1077,MATCH(I1073,C1073:C1077,0))","v":100000},{"$f":"L1052","v":0.15},0.04]
[{"$f":"B1073+1","v":500001},1000000,0.2,{"$f":"B1073","v":500000},{"$f":"(B1074-B1073)*C1074","v":100000},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B1074+1","v":1000001},null,0.3,{"$f":"B1074","v":1000000},{"$f":"IF(J1073=0,0,E1074)","v":100000},0,0.04,{"$f":"IF(I1073=C1077,E1076+ROUND((H1073-J1073),0)*I1073,IF(I1073=C1076,E1075+ROUND((H1073-J1073)*I1073,0),IF(I1073=C1075,E1074+ROUND((H1073-J1073)*I1073,0),IF(I1073=C1074,E1073+ROUND((H1073-J1073)*I1073,0),E1072+ROUND((H1073-J1073)*I1073,0)))))","v":2800150},{"$f":"MIN(K1077:L1077)","v":280350},{"$f":"ROUND(SUM(H1075+I1075)*M1073,0)","v":123220},{"$f":"SUM(H1075:J1075)","v":3203720}]
[null,null,null,null,null,{"$f":"L1073","v":0.15},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L1073=10%,5000000,IF(L1073=15%,10000000,IF(L1073=25%,20000000,50000000)))","v":10000000},null,null,null,{"$f":"H1070","v":10000000},{"$f":"IF(H1073>H1077,H1073-H1077,0)","v":500},{"$f":"IF(I1077>0,ROUND(I1077*I1073,0),0)","v":150},{"$f":"IF(H1077>=D1077,Q1077+(I1077-J1077),(I1077-J1077))","v":280350},{"$f":"IF(H1075>0,ROUND(H1075*L1073,0),0)","v":420023},{"$f":"IF(K1077>L1077,0,L1077-K1077)","v":139673},null,null,null,{"$f":"W1057","v":280000}]
[]
[]
["Fin._Year","Asst. Year","TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due","Rebate u/s 87A","Revised E.cess(adjusting 87A)","Revised Total Tax due","Tax Due","Basic Exemtion limit",null,"SUR. RATE","Marginal releif limit"]
[{"$f":"F5","v":"1985-86"},{"$f":"A1082","v":"1986-87"},{"$f":"P13","v":4979500},{"$f":"P14","v":248975},{"$f":"P15","v":0},{"$f":"P16","v":5228475},{"$f":"P17","v":"Not defined"},{"$f":"P18","v":0},{"$f":"P19","v":5228475},0,{"$f":"IF(J1081>0,ROUND((C1081-J1081)*0.03,0),E1081)","v":0},{"$f":"C1081+D1081-J1081+K1081","v":5228475}]
[{"$f":"F34","v":"1986-87"},{"$f":"A1083","v":"1987-88"},{"$f":"P42","v":4979500},{"$f":"P43","v":248975},{"$f":"P44","v":0},{"$f":"P45","v":5228475},{"$f":"P46","v":"Not defined"},{"$f":"P47","v":0},{"$f":"P48","v":5228475},0,0,5228475]
[{"$f":"F63","v":"1987-88"},"1988-89",{"$f":"P71","v":4979500},{"$f":"P72","v":248975},{"$f":"P73","v":0},{"$f":"P74","v":5228475},{"$f":"P75","v":"Not defined"},{"$f":"P76","v":0},{"$f":"P77","v":5228475},0,0,5228475]
[{"$f":"F92","v":"1988-89"},"1989-90",{"$f":"P100","v":4979500},{"$f":"P101","v":248975},{"$f":"P102","v":0},{"$f":"P103","v":5228475},{"$f":"P104","v":"Not defined"},{"$f":"P105","v":0},{"$f":"P106","v":5228475},0,0,5228475]
[{"$f":"F121","v":"1989-90"},"1990-91",{"$f":"P129","v":4979150},{"$f":"P130","v":398332},{"$f":"P131","v":0},{"$f":"P132","v":5377482},{"$f":"P133","v":"Not defined"},{"$f":"P134","v":0},{"$f":"P135","v":5377482},0,0,5377482]
[{"$f":"F150","v":"1990-91"},"1991-92",{"$f":"P158","v":4977850},{"$f":"P159","v":597342},{"$f":"P160","v":0},{"$f":"P161","v":5575192},{"$f":"P162","v":"Not defined"},{"$f":"P163","v":0},{"$f":"P164","v":5575192},0,0,5575192]
[{"$f":"F179","v":"1991-92"},"1992-93",{"$f":"P187","v":4977850},{"$f":"P188","v":597342},{"$f":"P189","v":0},{"$f":"P190","v":5575192},{"$f":"P191","v":"Not defined"},{"$f":"P192","v":0},{"$f":"P193","v":5575192},0,0,5575192]
[{"$f":"F208","v":"1992-93"},"1993-94",{"$f":"P216","v":3979600},{"$f":"P217","v":477552},{"$f":"P218","v":0},{"$f":"P219","v":4457152},{"$f":"P220","v":"Not defined"},{"$f":"P221","v":0},{"$f":"P222","v":4457152},0,0,4457152]
[{"$f":"F237","v":"1993-94"},"1994-95",{"$f":"P245","v":3979200},{"$f":"P246","v":477504},{"$f":"P247","v":0},{"$f":"P248","v":4456704},{"$f":"P249","v":"Not defined"},{"$f":"P250","v":0},{"$f":"P251","v":4456704},0,0,4456704]
[{"$f":"F266","v":"1994-95"},"1995-96",{"$f":"P274","v":3975200},{"$f":"P275","v":0},{"$f":"P276","v":0},{"$f":"P277","v":3975200},{"$f":"P278","v":"Not defined"},{"$f":"P279","v":0},{"$f":"P280","v":3975200},0,0,3975200]
[{"$f":"F295","v":"1995-96"},"1996-97",{"$f":"P303","v":3974200},{"$f":"P304","v":0},{"$f":"P305","v":0},{"$f":"P306","v":3974200},{"$f":"P307","v":"Not defined"},{"$f":"P308","v":0},{"$f":"P309","v":3974200},0,0,3974200]
[{"$f":"F324","v":"1996-97"},"1997-98",{"$f":"P332","v":3973200},{"$f":"P333","v":0},{"$f":"P334","v":0},{"$f":"P335","v":3973200},{"$f":"P336","v":"Not defined"},{"$f":"P337","v":0},{"$f":"P338","v":3973200},0,0,3973200]
[{"$f":"F353","v":"1997-98"},"1998-99",{"$f":"P361","v":2975150},{"$f":"P362","v":0},{"$f":"P363","v":0},{"$f":"P364","v":2975150},{"$f":"P365","v":"Not defined"},{"$f":"P366","v":0},{"$f":"P367","v":2975150},0,0,2975150]
[{"$f":"F382","v":"1998-99"},"1999-00",{"$f":"P390","v":2974150},{"$f":"P391","v":0},{"$f":"P392","v":0},{"$f":"P393","v":2974150},{"$f":"P394","v":"Not defined"},{"$f":"P395","v":0},{"$f":"P396","v":2974150},0,0,2974150]
[{"$f":"F411","v":"1999-00"},"2000-01",{"$f":"P419","v":2974150},{"$f":"P420","v":297415},{"$f":"P421","v":0},{"$f":"P422","v":3271565},{"$f":"P423","v":"Not defined"},{"$f":"P424","v":0},{"$f":"P425","v":3271565},0,0,3271565]
[{"$f":"F440","v":"2000-01"},"2001-02",{"$f":"P448","v":2974150},{"$f":"P449","v":505606},{"$f":"P450","v":0},{"$f":"P451","v":3479756},{"$f":"P452","v":"(below 65 years)"},{"$f":"P453","v":0},{"$f":"P454","v":3479756},0,0,3479756]
[{"$f":"F469","v":"2001-02"},"2002-03",{"$f":"P477","v":2974150},{"$f":"P478","v":59483},{"$f":"P479","v":0},{"$f":"P480","v":3033633},{"$f":"P481","v":"(below 65 years)"},{"$f":"P482","v":0},{"$f":"P483","v":3033633},0,0,3033633]
[{"$f":"F498","v":"2002-03"},"2003-04",{"$f":"P506","v":2974150},{"$f":"P507","v":148708},{"$f":"P508","v":0},{"$f":"P509","v":3122858},{"$f":"P510","v":"(below 65 years)"},{"$f":"P511","v":0},{"$f":"P512","v":3122858},0,0,3122858]
[{"$f":"F527","v":"2003-04"},"2004-05",{"$f":"P535","v":2974150},{"$f":"P536","v":297415},{"$f":"P537","v":0},{"$f":"P538","v":3271565},{"$f":"P539","v":"(below 65 years)"},{"$f":"P540","v":0},{"$f":"P541","v":3271565},0,0,3271565]
[{"$f":"F556","v":"2004-05"},"2005-06",{"$f":"P564","v":2974150},{"$f":"P565","v":297415},{"$f":"P566","v":65431},{"$f":"P567","v":3336996},{"$f":"P568","v":"(below 65 years)"},{"$f":"P569","v":0},{"$f":"P570","v":3336996},0,65431,3336996]
[{"$f":"F585","v":"2005-06"},"2006-07",{"$f":"P593","v":2950150},{"$f":"P594","v":295015},{"$f":"P595","v":64903},{"$f":"P596","v":3310068},{"$f":"P597","v":"(below 65 years)"},{"$f":"P598","v":0},{"$f":"P599","v":3310068},0,64903,3310068]
[{"$f":"F614","v":"2006-07"},"2007-08",{"$f":"P622","v":2950150},{"$f":"P623","v":295015},{"$f":"P624","v":64903},{"$f":"P625","v":3310068},{"$f":"P626","v":"(below 65 years)"},{"$f":"P627","v":0},{"$f":"P628","v":3310068},0,64903,3310068]
[{"$f":"F643","v":"2007-08"},"2008-09",{"$f":"P651","v":2949150},{"$f":"P652","v":294915},{"$f":"P653","v":97322},{"$f":"P654","v":3341387},{"$f":"P655","v":"(below 65 years)"},{"$f":"P656","v":0},{"$f":"P657","v":3341387},0,97322,3341387]
[{"$f":"F672","v":"2008-09"},"2009-10",{"$f":"P680","v":2905150},{"$f":"P681","v":290515},{"$f":"P682","v":95870},{"$f":"P683","v":3291535},{"$f":"P684","v":"(below 65 years)"},{"$f":"P685","v":0},{"$f":"P686","v":3291535},0,95870,3291535]
[{"$f":"F701","v":"2009-10"},"2010-11",{"$f":"P709","v":2904150},{"$f":"P710","v":0},{"$f":"P711","v":87125},{"$f":"P712","v":2991275},{"$f":"P713","v":"(below 65 years)"},{"$f":"P714","v":0},{"$f":"P715","v":2991275},0,87125,2991275]
[{"$f":"F730","v":"2010-11"},"2011-12",{"$f":"P738","v":2854150},{"$f":"P739","v":0},{"$f":"P740","v":85625},{"$f":"P741","v":2939775},{"$f":"P742","v":"(below 65 years)"},{"$f":"P743","v":0},{"$f":"P744","v":2939775},0,85625,2939775]
[{"$f":"F759","v":"2011-12"},"2012-13",{"$f":"P767","v":2852150},{"$f":"P768","v":0},{"$f":"P769","v":85565},{"$f":"P770","v":2937715},{"$f":"P771","v":"(below 60 years)"},{"$f":"P772","v":0},{"$f":"P773","v":2937715},0,85565,2937715]
[{"$f":"F788","v":"2012-13"},"2013-14",{"$f":"P796","v":2830150},{"$f":"P797","v":0},{"$f":"P798","v":84905},{"$f":"P799","v":2915055},{"$f":"P800","v":"(below 65 years)"},{"$f":"P801","v":0},{"$f":"P802","v":2915055},0,84905,2915055]
[{"$f":"F817","v":"2013-14"},"2014-15",{"$f":"P825","v":2830150},{"$f":"P826","v":350},{"$f":"P827","v":84915},{"$f":"P828","v":2915415},{"$f":"P829","v":"(below 60 years)"},{"$f":"P830","v":282665},{"$f":"P831","v":2915415},{"$f":"IF($E$4<=O1109,0,IF($E$4>500000,0,IF($E$4>O1109,IF(C1109<2000,C1109,2000),0)))","v":0},{"$f":"IF(J1109>0,ROUND((C1109-J1109)*0.03,0),E1109)","v":84915},2915415,null,{"$f":"Q820+20000","v":220000},{"$f":"N1109-20000","v":200000}]
[{"$f":"F846","v":"2014-15"},"2015-16",{"$f":"P854","v":2825150},{"$f":"P855","v":350},{"$f":"P856","v":84765},{"$f":"P857","v":2910265},{"$f":"P858","v":"(below 60 years)"},{"$f":"P859","v":282165},{"$f":"P860","v":2910265},{"$f":"IF($E$4<=O1110,0,IF($E$4>500000,0,IF($E$4>O1110,IF(C1110<2000,C1110,2000),0)))","v":0},{"$f":"IF(J1110>0,ROUND((C1110-J1110)*0.03,0),E1110)","v":84765},2910265,null,{"$f":"Q849+20000","v":270000},{"$f":"N1110-20000","v":250000}]
[{"$f":"F875","v":"2015-16"},"2016-17",{"$f":"P883","v":2825150},{"$f":"P884","v":350},{"$f":"P885","v":84765},{"$f":"P886","v":2910265},{"$f":"P887","v":"(below 60 years)"},{"$f":"P888","v":338668},{"$f":"P889","v":2910265},{"$f":"IF($E$4<=O1111,0,IF($E$4>500000,0,IF($E$4>O1111,IF(C1111<2000,C1111,2000),0)))","v":0},{"$f":"IF(J1111>0,ROUND((C1111-J1111)*0.03,0),E1111)","v":84765},2910265,null,{"$f":"Q878+20000","v":270000},{"$f":"N1111-20000","v":250000}]
["2016-17","2017-18",{"$f":"P912","v":2825150},{"$f":"P913","v":350},{"$f":"P914","v":84765},{"$f":"P915","v":2910265},{"$f":"P916","v":"(below 60 years)"},{"$f":"P917","v":423423},{"$f":"P918","v":2910265},{"$f":"IF($E$4<=O1112,0,IF($E$4>500000,0,IF($E$4>O1112,IF(C1112<5000,C1112,5000),0)))","v":0},{"$f":"IF(J1112>0,ROUND((C1112-J1112)*0.03,0),E1112)","v":84765},2910265,null,{"$f":"Q907+20000","v":270000},{"$f":"N1112-20000","v":250000},{"$f":"L907","v":0.15},10000000]
[{"$f":"B1112","v":"2017-18"},"2018-19",{"$f":"P941","v":2812650},{"$f":"P942","v":281600},{"$f":"P943","v":92828},{"$f":"P944","v":3187078},{"$f":"P945","v":"(below 60 years)"},{"$f":"P946","v":140298},{"$f":"P947","v":3187078},{"$f":"IF($E$4<=250000,0,IF($E$4>350000,0,IF($E$4>300000,2500,IF($E$4>50000,C1113))))","v":0},{"$f":"IF(J1113>0,ROUND((C1113-J1113)*0.03,0),E1113)","v":92828},3187078,null,null,null,{"$f":"L936","v":0.15},5000000]
["2018-19","2019-20",{"$f":"P970","v":2812650},{"$f":"P971","v":281600},{"$f":"P972","v":123770},{"$f":"P973","v":3218020},{"$f":"P974","v":"(below 60 years)"},{"$f":"P975","v":140298},{"$f":"P976","v":3218020},{"$f":"IF($E$4<=250000,0,IF($E$4>350000,0,IF($E$4>300000,2500,IF($E$4>50000,C1114))))","v":0},{"$f":"IF(J1114>0,ROUND((C1114-J1114)*0.04,0),E1114)","v":123770},3218020]
["2019-20","2020-21",{"$f":"P999","v":2812650},{"$f":"P1000","v":281600},{"$f":"P1001","v":123770},{"$f":"P1002","v":3218020},{"$f":"P1003","v":"(below 60 years)"},{"$f":"P1004","v":140298},{"$f":"P1005","v":3218020},{"$f":"IF($E$4<=O1115,0,IF($E$4>500000,0,IF($E$4>O1115,IF(C1115<12500,C1115,12500),0)))","v":0},{"$f":"IF(J1115>0,ROUND((C1115-J1115)*0.04,0),E1115)","v":123770},3218020,null,{"$f":"Q1022+20000","v":20000},{"$f":"N1115-20000","v":0}]
["2020-21","2021-22",{"$f":"P1028","v":2812650},{"$f":"P1029","v":281600},{"$f":"P1030","v":123770},{"$f":"P1031","v":3218020},{"$f":"P1032","v":"(below 60 years)"},{"$f":"P1033","v":140298},{"$f":"P1034","v":3218020},{"$f":"IF($E$4<=O1116,0,IF($E$4>500000,0,IF($E$4>O1116,IF(C1116<12500,C1116,12500),0)))","v":0},{"$f":"IF(J1116>0,ROUND((C1116-J1116)*0.04,0),E1116)","v":123770},3218020,null,{"$f":"Q995+20000","v":20000},{"$f":"N1116-20000","v":0}]
[{"$f":"B1116","v":"2021-22"},"2022-23",{"$f":"P1057","v":2812650},{"$f":"P1058","v":281600},{"$f":"P1059","v":123770},{"$f":"P1060","v":3218020},{"$f":"P1061","v":"(below 60 years)"},{"$f":"P1062","v":140298},{"$f":"P1063","v":3218020},{"$f":"IF($E$4<=O1117,0,IF($E$4>500000,0,IF($E$4>O1117,IF(C1117<12500,C1117,12500),0)))","v":0},{"$f":"IF(J1117>0,ROUND((C1117-J1117)*0.04,0),E1117)","v":123770},3218020,null,{"$f":"Q996+20000","v":20000},{"$f":"N1117-20000","v":0}]
[{"$f":"$E$2","v":"2021-22"},{"$f":"INDEX($B$1081:$B$1117,MATCH($A$1118,$A$1081:$A$1117,0))","v":"2022-23"},{"$f":"IF($A$2=\"New option u/s 115BAC\",'115BAC'!D18,INDEX($C$1081:$C$1117,MATCH($A$1118,$A$1081:$A$1117,0)))","v":2812650},{"$f":"IF($A$2=\"New option u/s 115BAC\",'115BAC'!E18,INDEX($D$1081:$D$1117,MATCH($A$1118,$A$1081:$A$1117,0)))","v":281600},{"$f":"IF($A$2=\"New option u/s 115BAC\",'115BAC'!F18,INDEX($E$1081:$E$1117,MATCH($A$1118,$A$1081:$A$1117,0)))","v":123770},{"$f":"IF($A$2=\"New option u/s 115BAC\",'115BAC'!G18,INDEX($F$1081:$F$1117,MATCH($A$1118,$A$1081:$A$1117,0)))","v":3218020},{"$f":"IF($A$2=\"New option u/s 115BAC\",'115BAC'!H18,INDEX($G$1081:$G$1117,MATCH($A$1118,$A$1081:$A$1117,0)))","v":"(below 60 years)"},{"$f":"IF($A$2=\"New option u/s 115BAC\",'115BAC'!I18,INDEX($H$1081:$H$1117,MATCH($A$1118,$A$1081:$A$1117,0)))","v":140298},{"$f":"IF($A$2=\"New option u/s 115BAC\",'115BAC'!J18,INDEX($I$1081:$I$1117,MATCH($A$1118,$A$1081:$A$1117,0)))","v":3218020},{"$f":"IF($A$2=\"New option u/s 115BAC\",'115BAC'!K18,INDEX($J$1081:$J$1117,MATCH($A$1118,$A$1081:$A$1117,0)))","v":0},{"$f":"IF($A$2=\"New option u/s 115BAC\",'115BAC'!L18,INDEX($K$1081:$K$1117,MATCH($A$1118,$A$1081:$A$1117,0)))","v":123770},{"$f":"IF($A$2=\"New option u/s 115BAC\",'115BAC'!M18,INDEX($L$1081:$L$1117,MATCH($A$1118,$A$1081:$A$1117,0)))","v":3218020},null,null,null,{"$f":"INDEX($P$1081:$P$1116,MATCH($A$1118,$A$1081:$A$1116,0))","v":{"$error":"#N/A"}},{"$f":"INDEX($Q$1081:$Q$1116,MATCH($A$1118,$A$1081:$A$1116,0))","v":{"$error":"#N/A"}}]
["Fin._Year","Asst. Year","TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due","Rebate u/s 87A","Revised E.cess(adjusting 87A)","Revised Total Tax due","Tax Due"]
[null,"FIN. YEAR",{"$f":"E2","v":"2021-22"},null,"Net Tax Due"]
[null,"TAX CATE.",{"$f":"E3","v":"MALE"}]
[null,"TAX INCO.",{"$f":"E4","v":10000500},null,{"$f":"C1122-O1112","v":9750500},null,{"$f":"IF(G1124=\"\",\" \",UPPER(MID(G1124,4,1)))","v":"P"},null,null,null,null,"Taxable amt when Pannotavbl"]
[null,"TAX IF PAN IS NOT PROVIDED",null,null,null,null,"PAN NO","Total Net tax payable/refundable (rouded off)",null,null,null,"Tax cal.",{"$f":"C1125","v":2812650},{"$f":"C1126","v":2812650}]
[null,"RATE","TAX","REBATE","SUR.","TOTAL",{"$f":"Statement!C6","v":"BEPPS1234Q"},"Total Tax due",null,{"$f":"Statement!H74","v":3218020},"Rounded","Add. Income",{"$f":"$E$4-$Q$1118","v":{"$error":"#N/A"}},{"$f":"$E$4-$Q$1118","v":{"$error":"#N/A"}}]
[null,"NORMAL",{"$f":"C1118","v":2812650},{"$f":"J1118","v":0},{"$f":"IF(K1118>0,K1118,0)","v":123770},{"$f":"IF(L1118>0,L1118,0)","v":3218020},{"$f":"IF(G1122=\"P\",\"P\",\"\")","v":"P"},"Releif u/s 89(1)",null,{"$f":"Statement!H75","v":0},null,"Sur. Rate",{"$f":"P1118","v":{"$error":"#N/A"}},{"$f":"P1118","v":{"$error":"#N/A"}}]
[null,"ABNORMAL",{"$f":"$V$1144","v":2812650},{"$f":"D1125","v":0},{"$f":"ROUND(C1126*4%,0)","v":112506},{"$f":"C1126+E1126-D1126","v":2925156},{"$f":"LEN(Statement!C6)","v":10},"Net tax due",null,{"$f":"J1124-J1125","v":3218020},null,"Marignal relief",{"$f":"D1118","v":281600},{"$f":"M1126","v":281600}]
[null,"FINAL",{"$f":"IF(G1127=\"YES\",IF(G1125=\"P\",C1125,C1126))","v":2812650},{"$f":"IF(G1127=\"YES\",IF(G1125=\"P\",D1125,D1126))","v":0},{"$f":"IF(G1127=\"YES\",IF(G1125=\"P\",E1125,E1126))","v":123770},{"$f":"IF(G1127=\"YES\",IF(G1125=\"P\",F1125,F1126))","v":3218020},{"$f":"IF(G1126=10,\"YES\",\"NO\")","v":"YES"},"Tax Deducted",null,{"$f":"Statement!H77","v":0},null,"Cess",{"$f":"K1118","v":123770},{"$f":"ROUND((N1123+N1126)*M1140,0)","v":123770}]
[null,"Test message",{"$f":"IF(C1127=FALSE,C1126,C1127)","v":2812650},{"$f":"IF(C1128<=0,0,IF(D1127=FALSE,D1126,D1127))","v":0},{"$f":"IF(E1127=FALSE,N1127,E1127)","v":123770},{"$f":"IF(F1127=FALSE,N1128,F1127)","v":3218020},null,"Difference",null,{"$f":"ROUND((J1126-J1127),-1)","v":3218020},null,null,{"$f":"M1123+M1126+M1127","v":3218020},{"$f":"N1123+N1126+N1127","v":3218020}]
[null,null,{"$f":"IF(C1127=C1125,\"\",\"Tax Rate will be 30% higher due to PANNOTAVBL or wrong PAN\")","v":""},null,null,null,null,"Text message",{"$f":"IF(J1127>J1126,\"Net Tax Refundable\",IF(J1126>J1127,\"Net Tax Due\",\"NIL AMT RETURN\"))","v":"Net Tax Due"},null,null,"Test message "]
[null,"Marginal Releif",null,null,null,null,null,"Final txt message for statement",null,null,null,{"$f":"CONCATENATE(\"If proper  PAN is input in Employee Data sheet, then\",\"  \",\"Total Taxable amount (including cess but excluding relief u/s 87A)\",\"  \",\"is \",\"Rs.\",\"  \",M1128,\"  \")","v":"If proper  PAN is input in Employee Data sheet, then  Total Taxable amount (including cess but excluding relief u/s 87A)  is Rs.  3218020  "}]
[null,"(","After allowed  Marginal relief ","Rs.",{"$f":"H1118","v":140298},")",{"$f":"CONCATENATE(B1131,\"  \",G1130,\"  \",F1131)","v":"(    )"},{"$f":"IF(J1128>0,H1132,IF(J1128<0,H1133,H1134))","v":"Income Tax PAYABLE {Balance [19- 20 ]}     (Rounded off)"}]
[null,{"$f":"CONCATENATE(B1131,\"  \",C1131,\" \",D1131,\"  \",E1131,\" \",F1131)","v":"(  After allowed  Marginal relief  Rs.  140298 )"},null,null,{"$f":"IF(D1118>0,CONCATENATE(\"(\",\"Including net surcharge amt.\",\"Rs.\",D1118,\")\"),\"\")","v":"(Including net surcharge amt.Rs.281600)"},null,null,"Income Tax PAYABLE {Balance [19- 20 ]}     (Rounded off)"]
[null,"Marginal relief-Not Applicable",null,null,null,null,"( Not Applicable  )","Income Tax REFUNDABLE {Balance [20-19 ]}  (Rounded off)",null,null,null,"TDS rate applicable  under sec. 206AA in case where PAN is not furnished by the employee"]
[null,{"$f":"CONCATENATE(B1131,\"  \",B1133,\" \",F1131)","v":"(  Marginal relief-Not Applicable )"},null,null,null,null,null,"Nil Tax Return {Balance [19-20 ]}     (Rounded off)"]
[null,"Net Tax Liability",null,null,null,null,null,null,null,null,null,{"$f":"IF(C1129=\"\",\"\",IF(M1139>20,L1133,C1129))","v":""}]
[null,"Total Tax due",null,null,null,null,{"$f":"L1111-'Tax Calculation'!$J$98","v":2910265}]
[null,"Tax Deducted",null,null,null,null,{"$f":"'Tax Calculation'!$J$95","v":0},null,null,null,null,"Taxable amt  ",{"$f":"C1122","v":10000500}]
[null,"Net Tax due",null,null,null,null,{"$f":"IF(G1137>G1136,0,G1136-G1137)","v":2910265},null,null,null,null,"Tax due",{"$f":"C1125","v":2812650}]
[null,"Net Tax payable",null,null,null,null,{"$f":"IF(G1138>0,G1138,0)","v":2910265},null,null,null,null,"Average rate",{"$f":"ROUND(M1138/M1137*100,2)","v":28.13}]
[null,"Net Tax refundable",null,null,null,null,{"$f":"IF(G1137>G1136,G1137-G1136,0)","v":0},null,null,null,null,"Applicable rate",{"$f":"IF(C1126>C1125,0%,4%)","v":0.04}]
[null,"Net Tax due-NIL",null,null,null,null,{"$f":"IF(G1136=G1137,0,0)","v":0}]
[null,{"$f":"IF(G1139>0,B1139,IF(G1140>0,B1140,B1141))","v":"Net Tax payable"},null,null,null,null,{"$f":"INDEX(G1139:G1141,MATCH(B1142,B1139:B1141,0))","v":2910265},null,null,"F.Y.","2016-17"]
[null,null,null,null,null,null,null,null,null,{"$f":"$E$3","v":"MALE"},null,{"$f":"INDEX($L$1144:$L$1147,MATCH($J$1143,$J$1144:$J$1147,0))","v":2825150},"Range","Limit","Limit","Rate","Regular Tax","Abnormal Tax","Tax amt",null,"F.Y.","TAX"]
[null,"Amount in words",null,{"$f":"IF(G1142=0,\"No Tax amtount\",pravesh(G1142))","v":"Rupees TwentyNine Lakh Ten Thousand Two Hundred SixtyFive Only "},null,null,null,null,null,"Male",null,{"$f":"IF($C$1122>1000000,($C$1122-1000000)*30%+(125000),IF($C$1122>500000,($C$1122-500000)*20%+(25000),IF($C$1122>250000,($C$1122-250000)*10%,\"0\")))","v":2825150},250000,{"$f":"MAX(IF($J$1143=J1144,M1144,0),IF($J$1143=J1145,M1145,0),IF($J$1143=J1146,M1146,0),IF($J$1143=J1147,M1147,0))","v":250000},{"$f":"IF($E$4<=N1144,$E$4-0,N1144)","v":250000},"0%",{"$f":"ROUND(O1144*P1144,0)","v":0},0,{"$f":"ROUND(O1144*R1144,0)","v":0},null,{"$f":"$E$2","v":"2021-22"},{"$f":"IF(U1144=U1145,V1145,V1146)","v":2812650}]
[null,"Test message",null,{"$f":"CONCATENATE(\"(\",\"  \",D1144,\"  \",\")\")","v":"(  Rupees TwentyNine Lakh Ten Thousand Two Hundred SixtyFive Only   )"},null,null,null,null,null,"Female",null,{"$f":"IF($C$1122>1000000,($C$1122-1000000)*30%+(125000),IF($C$1122>500000,($C$1122-500000)*20%+(25000),IF($C$1122>250000,($C$1122-250000)*10%,\"0\")))","v":2825150},250000,500000,{"$f":"MAX(IF($E$4<=N1145,$E$4-N1144,N1145-N1144),IF($E$4>N1144,,0))","v":250000},0.1,{"$f":"ROUND(O1145*P1145,0)","v":25000},{"$f":"IF(M1139>20,P1145,IF(Q1147>0,20%,30%))","v":0.1},{"$f":"ROUND(O1145*R1145,0)","v":25000},null,"2016-17",{"$f":"S1148","v":2825150}]
[null,null,null,null,null,null,null,null,null,"Senior Citizen",null,{"$f":"IF($C$1122>1000000,($C$1122-1000000)*30%+(120000),IF($C$1122>500000,($C$1122-500000)*20%+(20000),IF($C$1122>300000,($C$1122-300000)*10%,\"0\")))","v":2820150},300000,1000000,{"$f":"MAX(IF($E$4<=N1146,$E$4-N1145,N1146-N1145),IF($E$4>N1145,,0))","v":500000},0.2,{"$f":"ROUND(O1146*P1146,0)","v":100000},{"$f":"IF(Q1145=0,MAX($P$1144:$P$1147),IF(Q1147>0,MAX($P$1144:$P$1146),15%))","v":0.2},{"$f":"ROUND(O1146*R1146,0)","v":100000},null,"2017-18",{"$f":"S1155","v":2812650}]
[null,null,null,null,null,null,null,null,null,"Very Senior Citizen",null,{"$f":"IF($C$1122>1000000,($C$1122-1000000)*30%+(100000),IF($C$1122>500000,($C$1122-500000)*20%,\"0\"))","v":2800150},500000,"10,00,000+",{"$f":"MAX($E$4>N1146,$E$4-N1146,0)","v":9000500},0.3,{"$f":"ROUND(O1147*P1147,0)","v":2700150},{"$f":"IF(R1146=30%,10%,30%)","v":0.3},{"$f":"ROUND(O1147*R1147,0)","v":2700150}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(Q1144:Q1147)","v":2825150},null,{"$f":"SUM(S1144:S1147)","v":2825150}]
[null,null,null,null,null,null,null,null,null,"F.Y.","2017-18"]
[null,null,null,null,null,null,null,null,null,{"$f":"$E$3","v":"MALE"},null,{"$f":"INDEX($L$1151:$L$1154,MATCH($J$1143,$J$1151:$J$1154,0))","v":2812650},"Range","Limit","Limit","Rate","Regular Tax","Abnormal Tax","Tax amt"]
[null,"Male",null,"Senior Citizen",null,"Very Senior Citizen",null,"Actual Age",{"$f":"J1143","v":"MALE"},"Male",null,{"$f":"IF($C$1122>1000000,($C$1122-1000000)*30%+(112500),IF($C$1122>500000,($C$1122-500000)*20%+(12500),IF($C$1122>250000,($C$1122-250000)*5%,\"0\")))","v":2812650},250000,{"$f":"MAX(IF($J$1143=J1151,M1151,0),IF($J$1143=J1152,M1152,0),IF($J$1143=J1153,M1153,0),IF($J$1143=J1154,M1154,0))","v":250000},{"$f":"IF($E$4<=N1151,$E$4-0,N1151)","v":250000},"0%",{"$f":"ROUND(O1151*P1151,0)","v":0},0,{"$f":"ROUND(O1151*R1151,0)","v":0}]
[null,250000,0,300000,0,500000,0,"Tax Rate",0.1,"Female",null,{"$f":"IF($C$1122>1000000,($C$1122-1000000)*30%+(112500),IF($C$1122>500000,($C$1122-500000)*20%+(25000),IF($C$1122>250000,($C$1122-250000)*10%,\"0\")))","v":2812650},250000,500000,{"$f":"MAX(IF($E$4<=N1152,$E$4-N1151,N1152-N1151),IF($E$4>N1151,,0))","v":250000},0.05,{"$f":"ROUND(O1152*P1152,0)","v":12500},{"$f":"IF(M1146>20,P1152,IF(Q1154>0,20%,30%))","v":0.05},{"$f":"ROUND(O1152*R1152,0)","v":12500}]
[null,500000,25000,null,20000,null,0,null,0.2,"Senior Citizen",null,{"$f":"IF($C$1122>1000000,($C$1122-1000000)*30%+(110000),IF($C$1122>500000,($C$1122-500000)*20%+(10000),IF($C$1122>300000,($C$1122-300000)*5%,\"0\")))","v":2810150},300000,1000000,{"$f":"MAX(IF($E$4<=N1153,$E$4-N1152,N1153-N1152),IF($E$4>N1152,,0))","v":500000},0.2,{"$f":"ROUND(O1153*P1153,0)","v":100000},{"$f":"IF(Q1152=0,MAX($P$1144:$P$1147),IF(Q1154>0,MAX($P$1144:$P$1146),15%))","v":0.2},{"$f":"ROUND(O1153*R1153,0)","v":100000}]
[null,1000000,125000,null,120000,null,100000,null,0.3,"Very Senior Citizen",null,{"$f":"IF($C$1122>1000000,($C$1122-1000000)*30%+(100000),IF($C$1122>500000,($C$1122-500000)*20%,\"0\"))","v":2800150},500000,"10,00,000+",{"$f":"MAX($E$4>N1153,$E$4-N1153,0)","v":9000500},0.3,{"$f":"ROUND(O1154*P1154,0)","v":2700150},{"$f":"IF(R1153=30%,10%,30%)","v":0.3},{"$f":"ROUND(O1154*R1154,0)","v":2700150}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(Q1151:Q1154)","v":2812650},null,{"$f":"SUM(S1151:S1154)","v":2812650}]
[null,"Tax on Total Income Including Agri. Income",null,null,null,{"$f":"IF(F1159>0,(IF(I1151<G1143, (IF(F1149<B1152, (0), (IF(F1149<B1153, ((F1149-B1152)*I1152), (IF(F1149<B1154, (((F1149-B1153)*I1153)+C1153), (((F1149-B1154)*I1154)+C1154))))))), (IF(I1151>=G1144, (IF(F1149<B1153, (0),(IF(F1149<B1154, ((F1149-B1153)*I1153), (((F1149-B1154)*I1154)+G1154))))), (IF(F1149<D1152, (0), (IF(F1149<B1153, ((F1149-D1152)*I1152), (IF(F1149<B1154, (((F1149-B1153)*I1153)+E1153), (((F1149-B1154)*I1154)+E1154))))))))))), (0))","v":0}]
[null,"Rebate due to Agri. Income",null,null,null,{"$f":"IF(F1156>0,(IF(I1151<G1143, (IF(H1147<B1152, (0), (IF(H1147<B1153, ((H1147-B1152)*I1152), (IF(H1147<B1154, (((H1147-B1153)*I1153)+C1153), (((H1147-B1154)*I1154)+C1154))))))), (IF(I1151>=G1144, (IF(H1147<B1153, (0),(IF(H1147<B1154, ((H1147-B1153)*I1153), (((H1147-B1154)*I1154)+G1154))))), (IF(H1147<D1152, (0), (IF(H1147<B1153, ((H1147-D1152)*I1152), (IF(H1147<B1154, (((H1147-B1153)*I1153)+E1153), (((H1147-B1154)*I1154)+E1154))))))))))), (0))","v":0}]
[null,"Tax Payable after Agri. Income's Rebate",null,null,null,{"$f":"F1156-F1157","v":0}]
[null,"Tax on Total Income Excluding  Agri. Income",null,null,null,{"$f":"IF(I1151<B1151, (IF(F1147<B1152, (0), (IF(F1147<B1153, ((F1147-B1152)*I1152), (IF(F1147<B1154, (((F1147-B1153)*I1153)+C1153), (((F1147-B1154)*I1154)+C1154))))))), (IF(I1151>=G1144, (IF(F1147<B1153, (0),(IF(F1147<B1154, ((F1147-B1153)*I1153), (((F1147-B1154)*I1154)+G1154))))), (IF(F1147<D1152, (0), (IF(F1147<B1153, ((F1147-D1152)*I1152), (IF(F1147<B1154, (((F1147-B1153)*I1153)+E1153), (((F1147-B1154)*I1154)+E1154))))))))))","v":0}]
[null,null,null,null,null,null,null,null,"10% surcharge on income tax if the total income exceeds Rs 50 Lakhs but below Rs 1 crore"]
[null,null,null,null,null,null,null,null,"15% surcharge on income tax if the total income exceeds Rs 1 crore but below Rs 2 crore"]
[null,null,null,null,null,null,null,null,"25% surcharge on income tax if the total income exceeds Rs 2 crore but below Rs 5 crore"]
[null,null,null,null,null,null,null,null,"37% surcharge on income tax if the total income exceeds Rs 5 crore"]
[null,null,null,null,null,null,null,null,"Surcharge Table (2019-20)"]
[null,null,null,null,null,null,null,null,0,5000000,0]
[null,null,null,null,null,null,null,null,{"$f":"J1165+1","v":5000001},10000000,0.1]
[null,null,null,null,null,null,null,null,{"$f":"J1166+1","v":10000001},20000000,0.15]
[null,null,null,null,null,null,null,null,{"$f":"J1167+1","v":20000001},50000000,0.25]
[null,null,null,null,null,null,null,null,{"$f":"J1168+1","v":50000001},null,0.37]
["Computation interest U/s 234 A/B/C"]
[null,"u/s 234A",null,"u/s 234B &C",null,"u/s 234A"]
[null,"Date","Month code","Date","Month code"]
["Due Date",{"$f":"'Tax Calculation'!I904","v":"00:00:00"},{"$f":"MONTH(B1173)","v":1},{"$f":"'Tax Calculation'!I906","v":"00:00:00"},{"$f":"MONTH(D1173)","v":1}]
["ITR Date",{"$f":"'Tax Calculation'!I905","v":"00:00:00"},{"$f":"MONTH(B1174)","v":1},{"$f":"'Tax Calculation'!I907","v":"00:00:00"},{"$f":"MONTH(D1174)","v":1}]
["Delary in months",{"$f":"((YEAR(B1174)-YEAR(B1173))*12+MONTH(B1174)-MONTH(B1173))","v":0},null,{"$f":"((YEAR(B1174)-YEAR(D1173))*12+MONTH(B1174)-MONTH(D1173))","v":0}]
[null,"INTEREST   U/S 234 A","INTEREST U/S 234 B","INTEREST U/S 234 C","Total tax due/refund","Text message"]
[]
["Tax due",{"$f":"'Tax Calculation'!$J$93","v":3184220},{"$f":"B1178","v":3184220},{"$f":"IF('Tax Calculation'!$J$99>10000,'Tax Calculation'!$J$99,0)","v":3184220},{"$f":"'Tax Calculation'!J925+'Tax Calculation'!J895-'Tax Calculation'!J900","v":0},{"$f":"IF(E1180>0,\"Total Tax Due\",\"Total Tax Refundable\")","v":"Total Tax Refundable"}]
["Tax paid",{"$f":"'Tax Calculation'!$J$95","v":0},{"$f":"'Tax Calculation'!$J$95","v":0},null,{"$f":"'Tax Calculation'!J897","v":0}]
["Amt (rounded off)",{"$f":"IF(B1179>B1178,0,ROUNDDOWN(B1178-B1179,-2))","v":3184200},{"$f":"IF(C1179>C1178,0,ROUNDDOWN(C1178-C1179,-2))","v":3184200},{"$f":"IF(D1179>D1178,0,ROUNDDOWN(D1178-D1179,-2))","v":3184200},{"$f":"E1178-E1179","v":0}]
["Condition apply",{"$f":"'Tax Calculation'!$J$102","v":"Yes"},{"$f":"'Tax Calculation'!$J$104","v":"Yes"},{"$f":"'Tax Calculation'!$J$105","v":"Yes"}]
["Interest due",{"$f":"(ROUND(IF(AND(B1180>0,B1175>0),(B1180*1%*B1175),0),0))","v":0},{"$f":"(ROUND(IF('Tax Calculation'!$F$119<('Tax Calculation'!$J$99*90%),(C1180*1%*D1175),0),0))","v":0},{"$f":"F1194","v":162509}]
["Intrest with condt",{"$f":"IF(B1181=\"YES\",B1182,0)","v":0},{"$f":"IF(C1181=\"YES\",C1182,0)","v":0},{"$f":"IF(D1181=\"YES\",D1182,0)","v":162509}]
["Interest"]
[]
[]
["Tax",null,null,"Tax (other capital gain income)",0,null,null,null,null,null,null,"Under new option for 2020-21 sheet compare",null,null,null,null,"Under existing option for 2020-21 sheet compare"]
["Date  upto","Adv tax due","Act. Tax paid","Shortage tax","Rounded off","Int u/s 234C",null,"APPLICABLE RATE FOR 234C",null,null,null,"Adv tax due","Act. Tax paid","Shortage tax","Rounded off","Int u/s 234C","Adv tax due","Act. Tax paid","Shortage tax","Rounded off","Int u/s 234C"]
[{"$f":"Statement!A91","v":"15-Jun-2021"},{"$f":"Statement!C91","v":482703},{"$f":"Statement!E91","v":0},{"$f":"Statement!G91","v":482703},{"$f":"IF(D1189>0,ROUNDDOWN(D1189,-2),0)","v":482700},{"$f":"IF(E1189<0,0,ROUND(E1189*0.01*3,0))","v":14481},null,"Fin.Year","Code","RATE FOR 234C",null,{"$f":"Compare!G91","v":477633},{"$f":"Compare!H91","v":0},{"$f":"Compare!I91","v":477633},{"$f":"IF(N1189>0,ROUNDDOWN(N1189,-2),0)","v":477600},{"$f":"IF(O1189<0,0,ROUND(O1189*0.01*3,0))","v":14328},{"$f":"Compare!C91","v":482703},{"$f":"Compare!D91","v":0},{"$f":"Compare!E91","v":482703},{"$f":"IF(S1189>0,ROUNDDOWN(S1189,-2),0)","v":482700},{"$f":"IF(T1189<0,0,ROUND(T1189*0.01*3,0))","v":14481}]
[{"$f":"Statement!A92","v":"15-Sep-2021"},{"$f":"Statement!C92","v":1448109},{"$f":"Statement!E92","v":0},{"$f":"Statement!G92","v":1448109},{"$f":"IF(D1190>0,ROUNDDOWN(D1190,-2),0)","v":1448100},{"$f":"IF(E1190<0,0,ROUNDDOWN(E1190,-2)*0.01*3)","v":43443},null,{"$f":"Statement!F2","v":"2021-22"},{"$f":"IF($H$1190=H1196,I1196,IF($H$1190=H1195,I1195,IF(H1190=H1194,I1194,IF(H1190=H1192,I1192,IF(H1190=H1193,I1193,\"B\")))))","v":"B"},{"$f":"IF($I$1190=\"A\",15%,0%)","v":0},null,{"$f":"Compare!G92","v":1432899},{"$f":"Compare!H92","v":0},{"$f":"Compare!I92","v":1432899},{"$f":"IF(N1190>0,ROUNDDOWN(N1190,-2),0)","v":1432800},{"$f":"IF(O1190<0,0,ROUNDDOWN(O1190,-2)*0.01*3)","v":42984},{"$f":"Compare!C92","v":1448109},{"$f":"Compare!D92","v":0},{"$f":"Compare!E92","v":1448109},{"$f":"IF(S1190>0,ROUNDDOWN(S1190,-2),0)","v":1448100},{"$f":"IF(T1190<0,0,ROUNDDOWN(T1190,-2)*0.01*3)","v":43443}]
[{"$f":"Statement!A93","v":"15-Dec-2021"},{"$f":"Statement!C93","v":2413515},{"$f":"Statement!E93","v":0},{"$f":"Statement!G93","v":2413515},{"$f":"IF(D1191>0,ROUNDDOWN(D1191,-2),0)","v":2413500},{"$f":"IF(E1191<0,0,ROUNDDOWN(E1191,-2)*0.01*3)","v":72405},null,"Opted",null,{"$f":"IF($I$1190=\"A\",45%,30%)","v":0.3},null,{"$f":"Compare!G93","v":2388165},{"$f":"Compare!H93","v":0},{"$f":"Compare!I93","v":2388165},{"$f":"IF(N1191>0,ROUNDDOWN(N1191,-2),0)","v":2388100},{"$f":"IF(O1191<0,0,ROUNDDOWN(O1191,-2)*0.01*3)","v":71643},{"$f":"Compare!C93","v":2413515},{"$f":"Compare!D93","v":0},{"$f":"Compare!E93","v":2413515},{"$f":"IF(S1191>0,ROUNDDOWN(S1191,-2),0)","v":2413500},{"$f":"IF(T1191<0,0,ROUNDDOWN(T1191,-2)*0.01*3)","v":72405}]
[{"$f":"Statement!A94","v":"15-Mar-2022"},{"$f":"Statement!C94","v":3218020},{"$f":"Statement!E94","v":0},{"$f":"Statement!G94","v":3218020},{"$f":"IF(D1192>0,ROUNDDOWN(D1192,-2),0)","v":3218000},{"$f":"IF(E1192<0,0,ROUNDDOWN(E1192,-2)*0.01*1)","v":32180},null,"2016-17","A",{"$f":"IF($I$1190=\"A\",75%,60%)","v":0.6},null,{"$f":"Compare!G94","v":3184220},{"$f":"Compare!H94","v":0},{"$f":"Compare!I94","v":3184220},{"$f":"IF(N1192>0,ROUNDDOWN(N1192,-2),0)","v":3184200},{"$f":"IF(O1192<0,0,ROUNDDOWN(O1192,-2)*0.01*1)","v":31842},{"$f":"Compare!C94","v":3218020},{"$f":"Compare!D94","v":0},{"$f":"Compare!E94","v":3218020},{"$f":"IF(S1192>0,ROUNDDOWN(S1192,-2),0)","v":3218000},{"$f":"IF(T1192<0,0,ROUNDDOWN(T1192,-2)*0.01*1)","v":32180}]
[{"$f":"Statement!A95","v":"31-Mar-2022"},{"$f":"Statement!C95","v":3218020},{"$f":"Statement!E95","v":0},{"$f":"Statement!G95","v":0},{"$f":"IF(D1193>0,ROUNDDOWN(D1193,-2),0)","v":0},{"$f":"'Tax Calculation'!J920","v":0},null,"2017-18","A",{"$f":"IF($I$1190=\"A\",100%,100%)","v":1},null,{"$f":"Compare!G95","v":3184220},{"$f":"Compare!H95","v":0},{"$f":"Compare!I95","v":0},{"$f":"IF(N1193>0,ROUNDDOWN(N1193,-2),0)","v":0},{"$f":"'Tax Calculation'!T920","v":0},{"$f":"Compare!C95","v":3218020},{"$f":"Compare!D95","v":0},{"$f":"Compare!E95","v":0},{"$f":"IF(S1193>0,ROUNDDOWN(S1193,-2),0)","v":0},{"$f":"'Tax Calculation'!Y920","v":0}]
[{"$f":"Statement!A96","v":"Total"},{"$f":"Statement!C96","v":3218020},{"$f":"Statement!E96","v":0},{"$f":"Statement!G96","v":3218000},null,{"$f":"SUM(F1189:F1193)","v":162509},null,"2018-19","A",{"$f":"IF($I$1190=\"A\",100%,100%)","v":1},null,{"$f":"Compare!G96","v":3184220},{"$f":"Compare!H96","v":0},{"$f":"Compare!I96","v":3184200},null,{"$f":"SUM(P1189:P1193)","v":160797},{"$f":"Compare!C96","v":3218020},{"$f":"Compare!D96","v":0},{"$f":"Compare!E96","v":3218000},null,{"$f":"SUM(U1189:U1193)","v":162509}]
[null,"234C","234B","234A",null,null,null,"2019-20","A"]
["Company",{"$f":"K1193","v":0},{"$f":"I1186","v":0},{"$f":"I1182","v":0},null,null,null,"2020-21","A"]
["Firm",{"$f":"D1192","v":3218020},{"$f":"C1182","v":0},{"$f":"B1182","v":0}]
["Male",{"$f":"F1194","v":162509},{"$f":"C1182","v":0},{"$f":"B1182","v":0}]
[]
[]
[]
[null,"ASST. YEAR","F. YEAR","For U/S 234B"]
["Q1","2014-15","2013-14","2014-03-31"]
["Q2","2015-16","2014-15","2015-03-31"]
["Q3","2016-17","2015-16","2016-03-31"]
["Q4","2017-18","2016-17","2016-03-31"]
[null,{"$f":"'Tax Calculation'!H814","v":0},{"$f":"'Tax Calculation'!C814","v":0},{"$f":"VLOOKUP(C1207,C1203:D1206,2,0)","v":{"$error":"#N/A"}}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Determination of Maximum limit under Chapter VIA for f.y. 2014-15",null,null,null,null,null,null,null,null,"Determination of Maximum limit under Chapter VIA for f.y. 2015-16",null,null,null,null,null,null,null,null,"Determination of Maximum limit under Chapter VIA for f.y. 2016-17",null,null,null,null,null,null,null,null,"Determination of Maximum limit under Chapter VIA for f.y. 2017-18",null,null,null,null,null,null,null,null,"Determination of Maximum limit under Chapter VIA for f.y. 2018-19",null,null,null,null,null,null,null,null,"Determination of Maximum limit under Chapter VIA for f.y. 2019-20"]
[null,"Selected Tax Category",{"$f":"Statement!C5","v":"MALE"},null,null,null,null,null,null,null,"Selected Tax Category",{"$f":"C1225","v":"MALE"},null,null,null,null,null,null,null,"Selected Tax Category",{"$f":"L1225","v":"MALE"},null,null,null,null,null,null,null,"Selected Tax Category",{"$f":"U1225","v":"MALE"},null,null,null,null,null,null,null,"Selected Tax Category",{"$f":"AD1225","v":"MALE"},null,null,null,null,null,null,null,"Selected Tax Category",{"$f":"AM1225","v":"MALE"}]
["Section","Name of section","MALE","FEMALE","SENIOR CITIZEN","VERY SENIOR CITIZEN","Max Limit","Remarks",null,"Section","Name of section","MALE","FEMALE","SENIOR CITIZEN","VERY SENIOR CITIZEN","Max Limit","Remarks",null,"Section","Name of section","MALE","FEMALE","SENIOR CITIZEN","VERY SENIOR CITIZEN","Max Limit","Remarks",null,"Section","Name of section","MALE","FEMALE","SENIOR CITIZEN","VERY SENIOR CITIZEN","Max Limit","Remarks",null,"Section","Name of section","MALE","FEMALE","SENIOR CITIZEN","VERY SENIOR CITIZEN","Max Limit","Remarks",null,"Section","Name of section","MALE","FEMALE","SENIOR CITIZEN","VERY SENIOR CITIZEN","Max Limit"]
[{"$f":"pks!A162","v":"U/S 80 C "},{"$f":"pks!B162","v":"Invesment in specified investment plans"},{"$f":"pks!C162","v":"Upto Rs. 150000"},{"$f":"pks!D162","v":"Upto Rs. 150000"},{"$f":"pks!E162","v":"Upto Rs. 150000"},{"$f":"pks!F162","v":"Upto Rs. 150000"},{"$f":"IF($C$1225=$C$1226,C1227,IF($C$1225=$D$1226,D1227,IF($C$1225=$E$1226,E1227,F1227)))","v":"Upto Rs. 150000"},"(Maxi. Limit Rs. 150000 (from F.Y. 14-15))",{"$f":"CONCATENATE(G1227,\"  \",H1227)","v":"Upto Rs. 150000  (Maxi. Limit Rs. 150000 (from F.Y. 14-15))"},{"$f":"pks!J162","v":"U/S 80 C "},{"$f":"pks!K162","v":"Invesment in specified investment plans"},{"$f":"pks!L162","v":"Upto Rs. 150000"},{"$f":"pks!M162","v":"Upto Rs. 150000"},{"$f":"pks!N162","v":"Upto Rs. 150000"},{"$f":"pks!O162","v":"Upto Rs. 150000"},{"$f":"IF($C$1225=$C$1226,L1227,IF($C$1225=$D$1226,M1227,IF($C$1225=$E$1226,N1227,O1227)))","v":"Upto Rs. 150000"},"(Maxi. Limit Rs. 150000 (from F.Y. 15--16))",{"$f":"CONCATENATE(P1227,\"  \",Q1227)","v":"Upto Rs. 150000  (Maxi. Limit Rs. 150000 (from F.Y. 15--16))"},{"$f":"pks!S162","v":"U/S 80 C "},{"$f":"pks!T162","v":"Invesment in specified investment plans"},{"$f":"pks!U162","v":"Upto Rs. 150000"},{"$f":"pks!V162","v":"Upto Rs. 150000"},{"$f":"pks!W162","v":"Upto Rs. 150000"},{"$f":"pks!X162","v":"Upto Rs. 150000"},{"$f":"IF($C$1225=$C$1226,U1227,IF($C$1225=$D$1226,V1227,IF($C$1225=$E$1226,W1227,X1227)))","v":"Upto Rs. 150000"},"(Maxi. Limit Rs. 150000 (from F.Y. 15--16))",{"$f":"CONCATENATE(Y1227,\"  \",Z1227)","v":"Upto Rs. 150000  (Maxi. Limit Rs. 150000 (from F.Y. 15--16))"},{"$f":"pks!AB162","v":"U/S 80 C "},{"$f":"pks!AC162","v":"Invesment in specified investment plans"},{"$f":"pks!AD162","v":"Upto Rs. 150000"},{"$f":"pks!AE162","v":"Upto Rs. 150000"},{"$f":"pks!AF162","v":"Upto Rs. 150000"},{"$f":"pks!AG162","v":"Upto Rs. 150000"},{"$f":"IF($C$1225=$C$1226,AD1227,IF($C$1225=$D$1226,AE1227,IF($C$1225=$E$1226,AF1227,AG1227)))","v":"Upto Rs. 150000"},{"$f":"pks!AI162","v":"(Maxi. Limit Rs. 150000 (from F.Y. 15--16))"},"(Maxi. Limit Rs. 150000 (from F.Y. 15--16))",{"$f":"CONCATENATE(AI1227,\"  \",AJ1227)","v":"(Maxi. Limit Rs. 150000 (from F.Y. 15--16))  (Maxi. Limit Rs. 150000 (from F.Y. 15--16))"},{"$f":"pks!AL162","v":"Invesment in specified investment plans"},{"$f":"pks!AM162","v":"Upto Rs. 150000"},{"$f":"pks!AN162","v":"Upto Rs. 150000"},{"$f":"pks!AO162","v":"Upto Rs. 150000"},{"$f":"pks!AP162","v":"Upto Rs. 150000"},{"$f":"IF($C$1225=$C$1226,AM1227,IF($C$1225=$D$1226,AN1227,IF($C$1225=$E$1226,AO1227,AP1227)))","v":"Upto Rs. 150000"},"(Maxi. Limit Rs. 150000 (from F.Y. 15--16))",{"$f":"CONCATENATE(AQ1227,\"  \",AR1227)","v":"Upto Rs. 150000  (Maxi. Limit Rs. 150000 (from F.Y. 15--16))"},{"$f":"pks!AT162","v":"U/S 80 C "},{"$f":"pks!AU162","v":"Invesment in specified investment plans"},{"$f":"pks!AV162","v":"Upto Rs. 150000"},{"$f":"pks!AW162","v":"Upto Rs. 150000"},{"$f":"pks!AX162","v":"Upto Rs. 150000"},{"$f":"pks!AY162","v":"Upto Rs. 150000"},{"$f":"pks!AZ162","v":"Upto Rs. 150000"},{"$f":"pks!BA162","v":"(Maxi. Limit Rs. 150000 (from F.Y. 15--16))"},{"$f":"pks!BB162","v":"Upto Rs. 150000  (Maxi. Limit Rs. 150000 (from F.Y. 15--16))"}]
[{"$f":"pks!A163","v":"U/S 80CCC"},{"$f":"pks!B163","v":"Payment of premium for annuity plan of LIC or any other  "},{"$f":"pks!C163","v":"Upto Rs. 100000"},{"$f":"pks!D163","v":"Upto Rs. 100000"},{"$f":"pks!E163","v":"Upto Rs. 100000"},{"$f":"pks!F163","v":"Upto Rs. 100000"},{"$f":"IF($C$1225=$C$1226,C1228,IF($C$1225=$D$1226,D1228,IF($C$1225=$E$1226,E1228,F1228)))","v":"Upto Rs. 100000"},"(such amount shall not be allowed under section 80C.)","Upto Rs. 100000  (such amount shall not be allowed under section 80C.)",{"$f":"pks!J163","v":"U/S 80CCC"},{"$f":"pks!K163","v":"Payment of premium for annuity plan of LIC or any other  "},{"$f":"pks!L163","v":"Upto Rs. 150000"},{"$f":"pks!M163","v":"Upto Rs. 150000"},{"$f":"pks!N163","v":"Upto Rs. 150000"},{"$f":"pks!O163","v":"Upto Rs. 150000"},{"$f":"IF($C$1225=$C$1226,L1228,IF($C$1225=$D$1226,M1228,IF($C$1225=$E$1226,N1228,O1228)))","v":"Upto Rs. 150000"},"(such amount shall not be allowed under section 80C.)","Upto Rs. 150000  (such amount shall not be allowed under section 80C.)",{"$f":"pks!S163","v":"U/S 80CCC"},{"$f":"pks!T163","v":"Payment of premium for annuity plan of LIC or any other  "},{"$f":"pks!U163","v":"Upto Rs. 150000"},{"$f":"pks!V163","v":"Upto Rs. 150000"},{"$f":"pks!W163","v":"Upto Rs. 150000"},{"$f":"pks!X163","v":"Upto Rs. 150000"},{"$f":"IF($C$1225=$C$1226,U1228,IF($C$1225=$D$1226,V1228,IF($C$1225=$E$1226,W1228,X1228)))","v":"Upto Rs. 150000"},"(such amount shall not be allowed under section 80C.)",{"$f":"CONCATENATE(Y1228,\"  \",Z1228)","v":"Upto Rs. 150000  (such amount shall not be allowed under section 80C.)"},{"$f":"pks!AB163","v":"U/S 80CCC"},{"$f":"pks!AC163","v":"Payment of premium for annuity plan of LIC or any other  "},{"$f":"pks!AD163","v":"Upto Rs. 150000"},{"$f":"pks!AE163","v":"Upto Rs. 150000"},{"$f":"pks!AF163","v":"Upto Rs. 150000"},{"$f":"pks!AG163","v":"Upto Rs. 150000"},{"$f":"IF($C$1225=$C$1226,AD1228,IF($C$1225=$D$1226,AE1228,IF($C$1225=$E$1226,AF1228,AG1228)))","v":"Upto Rs. 150000"},{"$f":"pks!AI163","v":"(such amount shall not be allowed under section 80C.)"},"(such amount shall not be allowed under section 80C.)",{"$f":"CONCATENATE(AI1228,\"  \",AJ1228)","v":"(such amount shall not be allowed under section 80C.)  (such amount shall not be allowed under section 80C.)"},{"$f":"pks!AL163","v":"Payment of premium for annuity plan of LIC or any other  "},{"$f":"pks!AM163","v":"Upto Rs. 150000"},{"$f":"pks!AN163","v":"Upto Rs. 150000"},{"$f":"pks!AO163","v":"Upto Rs. 150000"},{"$f":"pks!AP163","v":"Upto Rs. 150000"},{"$f":"IF($C$1225=$C$1226,AM1228,IF($C$1225=$D$1226,AN1228,IF($C$1225=$E$1226,AO1228,AP1228)))","v":"Upto Rs. 150000"},"(such amount shall not be allowed under section 80C.)",{"$f":"CONCATENATE(AQ1228,\"  \",AR1228)","v":"Upto Rs. 150000  (such amount shall not be allowed under section 80C.)"},{"$f":"pks!AT163","v":"U/S 80CCC"},{"$f":"pks!AU163","v":"Contributions to certain pension funds of LIC or any other insurer "},{"$f":"pks!AV163","v":"Upto Rs. 150000"},{"$f":"pks!AW163","v":"Upto Rs. 150000"},{"$f":"pks!AX163","v":"Upto Rs. 150000"},{"$f":"pks!AY163","v":"Upto Rs. 150000"},{"$f":"pks!AZ163","v":"Upto Rs. 150000"},{"$f":"pks!BA163","v":"(such amount shall not be allowed under section 80C.)"},{"$f":"pks!BB163","v":"Upto Rs. 150000  (such amount shall not be allowed under section 80C.)"}]
[{"$f":"pks!A164","v":"U/S 80 CCD(1)"},{"$f":"pks!B164","v":"Employee cont. towards new pension scheme"},{"$f":"pks!C164","v":"Upto Rs. 100000"},{"$f":"pks!D164","v":"Upto Rs. 100000"},{"$f":"pks!E164","v":"Upto Rs. 100000"},{"$f":"pks!F164","v":"Upto Rs. 100000"},"Upto Rs. 100000","(Equal to 10% of Salary  but not exceed Rs. 100000)","Upto Rs. 100000  (Equal to 10% of Salary  but not exceed Rs. 100000)",{"$f":"pks!J164","v":"U/S 80 CCD(1)"},{"$f":"pks!K164","v":"Employee cont. towards new pension scheme"},{"$f":"pks!L164","v":"Upto Rs. 150000"},{"$f":"pks!M164","v":"Upto Rs. 150000"},{"$f":"pks!N164","v":"Upto Rs. 150000"},{"$f":"pks!O164","v":"Upto Rs. 150000"},"Upto Rs. 150000","(Equal to 10% of Salary  but not exceed Rs. 150000)","Upto Rs. 150000  (Equal to 10% of Salary  but not exceed Rs. 150000)",{"$f":"pks!S164","v":"U/S 80 CCD(1)"},{"$f":"pks!T164","v":"Employee cont. towards new pension scheme"},{"$f":"pks!U164","v":"Upto Rs. 150000"},{"$f":"pks!V164","v":"Upto Rs. 150000"},{"$f":"pks!W164","v":"Upto Rs. 150000"},{"$f":"pks!X164","v":"Upto Rs. 150000"},"Upto Rs. 150000","(Equal to 10% of Salary  but not exceed Rs. 150000)",{"$f":"CONCATENATE(Y1229,\"  \",Z1229)","v":"Upto Rs. 150000  (Equal to 10% of Salary  but not exceed Rs. 150000)"},{"$f":"pks!AB164","v":"U/S 80 CCD(1)"},{"$f":"pks!AC164","v":"Employee cont. towards new pension scheme"},{"$f":"pks!AD164","v":"Upto Rs. 150000"},{"$f":"pks!AE164","v":"Upto Rs. 150000"},{"$f":"pks!AF164","v":"Upto Rs. 150000"},{"$f":"pks!AG164","v":"Upto Rs. 150000"},"Upto Rs. 150000",{"$f":"pks!AI164","v":"(Equal to 20% of Salary  but not exceed Rs. 150000)"},"(Equal to 20% of Salary  but not exceed Rs. 150000)",{"$f":"CONCATENATE(AI1229,\"  \",AJ1229)","v":"(Equal to 20% of Salary  but not exceed Rs. 150000)  (Equal to 20% of Salary  but not exceed Rs. 150000)"},{"$f":"pks!AL164","v":"Employee cont. towards new pension scheme"},{"$f":"pks!AM164","v":"Upto Rs. 150000"},{"$f":"pks!AN164","v":"Upto Rs. 150000"},{"$f":"pks!AO164","v":"Upto Rs. 150000"},{"$f":"pks!AP164","v":"Upto Rs. 150000"},"Upto Rs. 150000","(Equal to 20% of Salary  but not exceed Rs. 150000)",{"$f":"CONCATENATE(AQ1229,\"  \",AR1229)","v":"Upto Rs. 150000  (Equal to 20% of Salary  but not exceed Rs. 150000)"},{"$f":"pks!AT164","v":"U/S 80 CCD(1)"},{"$f":"pks!AU164","v":"Employee cont. towards new pension scheme"},{"$f":"pks!AV164","v":"Upto Rs. 150000"},{"$f":"pks!AW164","v":"Upto Rs. 150000"},{"$f":"pks!AX164","v":"Upto Rs. 150000"},{"$f":"pks!AY164","v":"Upto Rs. 150000"},{"$f":"pks!AZ164","v":"Upto Rs. 150000"},{"$f":"pks!BA164","v":"(Equal to 20% of Salary  but not exceed Rs. 150000)"},{"$f":"pks!BB164","v":"Upto Rs. 150000  (Equal to 20% of Salary  but not exceed Rs. 150000)"}]
["U/S 80CCE-TOTAL OF[(i)+(ii)+(iii)](Subject to limit RS 100000)",null,{"$f":"pks!C165","v":"Note-"},{"$f":"pks!D165","v":"Note-"},{"$f":"pks!E165","v":"Note-"},{"$f":"pks!F165","v":"Note-"},"Note-","(the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)","Note-  (the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)","U/S 80CCE-TOTAL OF[(i)+(ii)+(iii)](Subject to limit RS 100000)",null,{"$f":"pks!L165","v":"Note-"},{"$f":"pks!M165","v":"Note-"},{"$f":"pks!N165","v":"Note-"},{"$f":"pks!O165","v":"Note-"},"Note-","(the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)","Note-  (the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)",{"$f":"pks!S165","v":"U/S 80CCE-TOTAL OF[(i)+(ii)+(iii)](Subject to limit RS 100000)"},{"$f":"pks!T165","v":0},{"$f":"pks!U165","v":"Note-"},{"$f":"pks!V165","v":"Note-"},{"$f":"pks!W165","v":"Note-"},{"$f":"pks!X165","v":"Note-"},"Note-","(the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)",{"$f":"CONCATENATE(Y1230,\"  \",Z1230)","v":"Note-  (the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)"},{"$f":"pks!AB165","v":"U/S 80CCE-TOTAL OF[(i)+(ii)+(iii)](Subject to limit RS 100000)"},{"$f":"pks!AC165","v":0},{"$f":"pks!AD165","v":"Note-"},{"$f":"pks!AE165","v":"Note-"},{"$f":"pks!AF165","v":"Note-"},{"$f":"pks!AG165","v":"Note-"},"Note-",{"$f":"pks!AI165","v":"(the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)"},"(the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)",{"$f":"CONCATENATE(AI1230,\"  \",AJ1230)","v":"(the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)  (the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)"},{"$f":"pks!AL165","v":0},{"$f":"pks!AM165","v":"Note-"},{"$f":"pks!AN165","v":"Note-"},{"$f":"pks!AO165","v":"Note-"},{"$f":"pks!AP165","v":"Note-"},"Note-","(the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)",{"$f":"CONCATENATE(AQ1230,\"  \",AR1230)","v":"Note-  (the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)"},{"$f":"pks!AT165","v":"U/S 80CCE-TOTAL OF[(i)+(ii)+(iii)](Subject to limit RS 100000)"},{"$f":"pks!AU165","v":0},{"$f":"pks!AV165","v":"Note-"},{"$f":"pks!AW165","v":"Note-"},{"$f":"pks!AX165","v":"Note-"},{"$f":"pks!AY165","v":"Note-"},{"$f":"pks!AZ165","v":"Note-"},{"$f":"pks!BA165","v":"(the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)"}]
["U/S 80 CCD(1B)","Additional contribution towards NPS",{"$f":"pks!C166","v":"N.A."},{"$f":"pks!D166","v":"N.A."},{"$f":"pks!E166","v":"N.A."},{"$f":"pks!F166","v":"N.A."},"N.A.","N.A.",{"$f":"CONCATENATE(G1231,\"  \",H1231)","v":"N.A.  N.A."},{"$f":"pks!J166","v":"U/S 80 CCD(1B)"},{"$f":"pks!K166","v":"Additional contribution towards NPS"},{"$f":"pks!L166","v":"Upto Rs. 50000"},{"$f":"pks!M166","v":"Upto Rs. 50000"},{"$f":"pks!N166","v":"Upto Rs. 50000"},{"$f":"pks!O166","v":"Upto Rs. 50000"},"Upto Rs. 50000",null,{"$f":"CONCATENATE(P1231,\"  \",Q1231)","v":"Upto Rs. 50000  "},{"$f":"pks!S166","v":"U/S 80 CCD(1B)"},{"$f":"pks!T166","v":"Additional contribution towards NPS"},{"$f":"pks!U166","v":"Upto Rs. 50000"},{"$f":"pks!V166","v":"Upto Rs. 50000"},{"$f":"pks!W166","v":"Upto Rs. 50000"},{"$f":"pks!X166","v":"Upto Rs. 50000"},"Upto Rs. 50000",null,{"$f":"CONCATENATE(Y1231,\"  \",Z1231)","v":"Upto Rs. 50000  "},{"$f":"pks!AB166","v":"U/S 80 CCD(1B)"},{"$f":"pks!AC166","v":"Additional contribution towards NPS"},{"$f":"pks!AD166","v":"Upto Rs. 50000"},{"$f":"pks!AE166","v":"Upto Rs. 50000"},{"$f":"pks!AF166","v":"Upto Rs. 50000"},{"$f":"pks!AG166","v":"Upto Rs. 50000"},"Upto Rs. 50000",{"$f":"pks!AI166","v":"(Cont. in Atal Pension Yojana is also eligible)"},"(Cont. in Atal Pension Yojana is also eligible)",{"$f":"CONCATENATE(AI1231,\"  \",AJ1231)","v":"(Cont. in Atal Pension Yojana is also eligible)  (Cont. in Atal Pension Yojana is also eligible)"},{"$f":"pks!AL166","v":"Additional contribution towards NPS"},{"$f":"pks!AM166","v":"Upto Rs. 50000"},{"$f":"pks!AN166","v":"Upto Rs. 50000"},{"$f":"pks!AO166","v":"Upto Rs. 50000"},{"$f":"pks!AP166","v":"Upto Rs. 50000"},"Upto Rs. 50000","(Cont. in Atal Pension Yojana is also eligible)",{"$f":"CONCATENATE(AQ1231,\"  \",AR1231)","v":"Upto Rs. 50000  (Cont. in Atal Pension Yojana is also eligible)"},{"$f":"pks!AT166","v":"U/S 80 CCD(1B)"},{"$f":"pks!AU166","v":"Additional contribution towards NPS"},{"$f":"pks!AV166","v":"Upto Rs. 50000"},{"$f":"pks!AW166","v":"Upto Rs. 50000"},{"$f":"pks!AX166","v":"Upto Rs. 50000"},{"$f":"pks!AY166","v":"Upto Rs. 50000"},{"$f":"pks!AZ166","v":"Upto Rs. 50000"},{"$f":"pks!BA166","v":"(Cont. in Atal Pension Yojana is also eligible)"},{"$f":"pks!BB166","v":"Upto Rs. 50000  (Cont. in Atal Pension Yojana is also eligible)"},{"$f":"pks!BC166","v":0},{"$f":"pks!BD166","v":0},{"$f":"pks!BE166","v":0}]
["U/S 80 CCD(2)","Employer cont. towards new pension scheme ",{"$f":"pks!C167","v":"10% of Salary"},{"$f":"pks!D167","v":"10% of Salary"},{"$f":"pks!E167","v":"10% of Salary"},{"$f":"pks!F167","v":"10% of Salary"},"10% of Salary","(Equal to 10% of Salary (Pay+D.A.)","10% of Salary  (Equal to 10% of Salary (Pay+D.A.)",{"$f":"pks!J167","v":"U/S 80 CCD(2)"},{"$f":"pks!K167","v":"Employer cont. towards new pension scheme "},{"$f":"pks!L167","v":"10% of Salary"},{"$f":"pks!M167","v":"10% of Salary"},{"$f":"pks!N167","v":"10% of Salary"},{"$f":"pks!O167","v":"10% of Salary"},"10% of Salary","(Equal to 10% of Salary (Pay+D.A.) ","10% of Salary  (Equal to 10% of Salary (Pay+D.A.) ",{"$f":"pks!S167","v":"U/S 80 CCD(2)"},{"$f":"pks!T167","v":"Employer cont. towards new pension scheme "},{"$f":"pks!U167","v":"10% of Salary"},{"$f":"pks!V167","v":"10% of Salary"},{"$f":"pks!W167","v":"10% of Salary"},{"$f":"pks!X167","v":"10% of Salary"},"10% of Salary","(Equal to 10% of Salary (Pay+D.A.) ",{"$f":"CONCATENATE(Y1232,\"  \",Z1232)","v":"10% of Salary  (Equal to 10% of Salary (Pay+D.A.) "},{"$f":"pks!AB167","v":"U/S 80 CCD(2)"},{"$f":"pks!AC167","v":"Employer cont. towards new pension scheme "},{"$f":"pks!AD167","v":"10% of Salary"},{"$f":"pks!AE167","v":"10% of Salary"},{"$f":"pks!AF167","v":"10% of Salary"},{"$f":"pks!AG167","v":"10% of Salary"},"10% of Salary",{"$f":"pks!AI167","v":"(Equal to 10% of Salary (Pay+D.A.) "},"(Equal to 10% of Salary (Pay+D.A.) ",{"$f":"CONCATENATE(AI1232,\"  \",AJ1232)","v":"(Equal to 10% of Salary (Pay+D.A.)   (Equal to 10% of Salary (Pay+D.A.) "},{"$f":"pks!AL167","v":"Employer cont. towards new pension scheme "},{"$f":"pks!AM167","v":"10% of Salary"},{"$f":"pks!AN167","v":"10% of Salary"},{"$f":"pks!AO167","v":"10% of Salary"},{"$f":"pks!AP167","v":"10% of Salary"},"10% of Salary","(Equal to 10% of Salary (Pay+D.A.) ",{"$f":"CONCATENATE(AQ1232,\"  \",AR1232)","v":"10% of Salary  (Equal to 10% of Salary (Pay+D.A.) "},{"$f":"pks!AT167","v":"U/S 80 CCD(2)"},{"$f":"pks!AU167","v":"Employer cont. towards new pension scheme "},{"$f":"pks!AV167","v":"10% of Salary"},{"$f":"pks!AW167","v":"10% of Salary"},{"$f":"pks!AX167","v":"10% of Salary"},{"$f":"pks!AY167","v":"10% of Salary"},{"$f":"pks!AZ167","v":"10% of Salary"},{"$f":"pks!BA167","v":"(Equal to 10% of Salary (Pay+D.A.) "},{"$f":"pks!BB167","v":"10% of Salary  (Equal to 10% of Salary (Pay+D.A.) "}]
["U/S 80CCF","Investment  in long term infrasturture bonds ",{"$f":"pks!C168","v":"No limit"},{"$f":"pks!D168","v":"No limit"},{"$f":"pks!E168","v":"No limit"},{"$f":"pks!F168","v":"No limit"},"No limit",null,"No limit  ",{"$f":"pks!J168","v":"U/S 80CCF"},{"$f":"pks!K168","v":"Investment  in long term infrasturture bonds "},{"$f":"pks!L168","v":"No limit"},{"$f":"pks!M168","v":"No limit"},{"$f":"pks!N168","v":"No limit"},{"$f":"pks!O168","v":"No limit"},"No limit",null,"No limit  ",{"$f":"pks!S168","v":"U/S 80CCF"},{"$f":"pks!T168","v":"Investment  in long term infrasturture bonds "},{"$f":"pks!U168","v":"No limit"},{"$f":"pks!V168","v":"No limit"},{"$f":"pks!W168","v":"No limit"},{"$f":"pks!X168","v":"No limit"},"No limit",null,"No limit  ",{"$f":"pks!AB168","v":"U/S 80CCF"},{"$f":"pks!AC168","v":"Investment  in long term infrasturture bonds "},{"$f":"pks!AD168","v":"No limit"},{"$f":"pks!AE168","v":"No limit"},{"$f":"pks!AF168","v":"No limit"},{"$f":"pks!AG168","v":"No limit"},"No limit",{"$f":"pks!AI168","v":0},null,"0  ",{"$f":"pks!AL168","v":"Investment  in long term infrasturture bonds "},{"$f":"pks!AM168","v":"No limit"},{"$f":"pks!AN168","v":"No limit"},{"$f":"pks!AO168","v":"No limit"},{"$f":"pks!AP168","v":"No limit"},"No limit",null,"No limit  ",{"$f":"pks!AT168","v":"U/S 80CCF"},{"$f":"pks!AU168","v":"Investment  in long term infrasturture bonds "},{"$f":"pks!AV168","v":20000},{"$f":"pks!AW168","v":20000},{"$f":"pks!AX168","v":20000},{"$f":"pks!AY168","v":20000},{"$f":"pks!AZ168","v":20000},{"$f":"pks!BA168","v":0},{"$f":"pks!BB168","v":"20000  "}]
["U/S 80D-","Medical ins. premium for himself, spous and childrens",{"$f":"pks!C169","v":15000},{"$f":"pks!D169","v":15000},{"$f":"pks!E169","v":20000},{"$f":"pks!F169","v":20000},15000,"(Maxi. aggregate allowable limit)","15000  (Maxi. aggregate allowable limit)",{"$f":"pks!J169","v":"U/S 80D-"},{"$f":"pks!K169","v":"Medical ins. premium for himself, spous and childrens"},{"$f":"pks!L169","v":15000},{"$f":"pks!M169","v":15000},{"$f":"pks!N169","v":20000},{"$f":"pks!O169","v":20000},15000,"(Maxi. aggregate allowable limit)","15000  (Maxi. aggregate allowable limit)",{"$f":"pks!S169","v":"U/S 80D-"},{"$f":"pks!T169","v":"Medical ins. premium for himself, spous and childrens"},{"$f":"pks!U169","v":25000},{"$f":"pks!V169","v":25000},{"$f":"pks!W169","v":30000},{"$f":"pks!X169","v":30000},25000,"(Maxi. aggregate allowable limit)","25000  (Maxi. aggregate allowable limit)",{"$f":"pks!AB169","v":"U/S 80D-"},{"$f":"pks!AC169","v":"Medical ins. premium for himself, spous and childrens"},{"$f":"pks!AD169","v":25000},{"$f":"pks!AE169","v":25000},{"$f":"pks!AF169","v":30000},{"$f":"pks!AG169","v":30000},25000,{"$f":"pks!AI169","v":"(Maxi. aggregate allowable limit)"},"(Maxi. aggregate allowable limit)","(Maxi. aggregate allowable limit)  (Maxi. aggregate allowable limit)",{"$f":"pks!AL169","v":"Medical ins. premium for himself, spous and childrens"},{"$f":"pks!AM169","v":25000},{"$f":"pks!AN169","v":25000},{"$f":"pks!AO169","v":50000},{"$f":"pks!AP169","v":50000},25000,"(Maxi. aggregate allowable limit)","25000  (Maxi. aggregate allowable limit)",{"$f":"pks!AT169","v":"U/S 80D-"},{"$f":"pks!AU169","v":"Medical ins. premium for himself, spous and childrens"},{"$f":"pks!AV169","v":25000},{"$f":"pks!AW169","v":25000},{"$f":"pks!AX169","v":50000},{"$f":"pks!AY169","v":50000},{"$f":"pks!AZ169","v":25000},{"$f":"pks!BA169","v":"(Maxi. aggregate allowable limit)"},{"$f":"pks!BB169","v":"25000  (Maxi. aggregate allowable limit)"}]
["U/S 80DD-","Medical treatment of dependent handicapped person",{"$f":"pks!C170","v":100000},{"$f":"pks!D170","v":100000},{"$f":"pks!E170","v":100000},{"$f":"pks!F170","v":100000},100000,"(Maxi.  allowable limit)","100000  (Maxi.  allowable limit)",{"$f":"pks!J170","v":"U/S 80DD-"},{"$f":"pks!K170","v":"Medical treatment of dependent handicapped person"},{"$f":"pks!L170","v":125000},{"$f":"pks!M170","v":125000},{"$f":"pks!N170","v":125000},{"$f":"pks!O170","v":125000},125000,"(Maxi.  allowable limit)","125000  (Maxi.  allowable limit)",{"$f":"pks!S170","v":"U/S 80DD-"},{"$f":"pks!T170","v":"Medical treatment of dependent handicapped person"},{"$f":"pks!U170","v":125000},{"$f":"pks!V170","v":125000},{"$f":"pks!W170","v":125000},{"$f":"pks!X170","v":125000},125000,"(Maxi.  allowable limit)","125000  (Maxi.  allowable limit)",{"$f":"pks!AB170","v":"U/S 80DD-"},{"$f":"pks!AC170","v":"Medical treatment of dependent handicapped person"},{"$f":"pks!AD170","v":125000},{"$f":"pks!AE170","v":125000},{"$f":"pks!AF170","v":125000},{"$f":"pks!AG170","v":125000},125000,{"$f":"pks!AI170","v":"(Maxi.  allowable limit)"},"(Maxi.  allowable limit)","(Maxi.  allowable limit)  (Maxi.  allowable limit)",{"$f":"pks!AL170","v":"Medical treatment of dependent handicapped person"},{"$f":"pks!AM170","v":125000},{"$f":"pks!AN170","v":125000},{"$f":"pks!AO170","v":125000},{"$f":"pks!AP170","v":125000},125000,"(Maxi.  allowable limit)","125000  (Maxi.  allowable limit)",{"$f":"pks!AT170","v":"U/S 80DD-"},{"$f":"pks!AU170","v":"Medical treatment of dependent handicapped person"},{"$f":"pks!AV170","v":125000},{"$f":"pks!AW170","v":125000},{"$f":"pks!AX170","v":125000},{"$f":"pks!AY170","v":125000},{"$f":"pks!AZ170","v":125000},{"$f":"pks!BA170","v":"(Maxi.  allowable limit)"},{"$f":"pks!BB170","v":"125000  (Maxi.  allowable limit)"}]
["U/S 80DDB-","Spl ded to the guardion of a patient suff.from Cancer/Aids ",{"$f":"pks!C171","v":40000},{"$f":"pks!D171","v":40000},{"$f":"pks!E171","v":60000},{"$f":"pks!F171","v":60000},40000,"(Maximum aggregate allowable limit)","40000  (Maximum aggregate allowable limit)",{"$f":"pks!J171","v":"U/S 80DDB-"},{"$f":"pks!K171","v":"Spl ded to the guardion of a patient suff.from Cancer/Aids "},{"$f":"pks!L171","v":40000},{"$f":"pks!M171","v":40000},{"$f":"pks!N171","v":60000},{"$f":"pks!O171","v":80000},40000,"(Maximum aggregate allowable limit)","40000  (Maximum aggregate allowable limit)",{"$f":"pks!S171","v":"U/S 80DDB-"},{"$f":"pks!T171","v":"Spl ded to the guardion of a patient suff.from Cancer/Aids "},{"$f":"pks!U171","v":40000},{"$f":"pks!V171","v":40000},{"$f":"pks!W171","v":60000},{"$f":"pks!X171","v":80000},40000,"(Maximum aggregate allowable limit)","40000  (Maximum aggregate allowable limit)",{"$f":"pks!AB171","v":"U/S 80DDB-"},{"$f":"pks!AC171","v":"Spl ded to the guardion of a patient suff.from Cancer/Aids "},{"$f":"pks!AD171","v":40000},{"$f":"pks!AE171","v":40000},{"$f":"pks!AF171","v":60000},{"$f":"pks!AG171","v":80000},40000,{"$f":"pks!AI171","v":"(Maximum aggregate allowable limit)"},"(Maximum aggregate allowable limit)","(Maximum aggregate allowable limit)  (Maximum aggregate allowable limit)",{"$f":"pks!AL171","v":"Spl ded to the guardion of a patient suff.from Cancer/Aids "},{"$f":"pks!AM171","v":40000},{"$f":"pks!AN171","v":40000},{"$f":"pks!AO171","v":100000},{"$f":"pks!AP171","v":100000},40000,"(Maximum aggregate allowable limit)","40000  (Maximum aggregate allowable limit)",{"$f":"pks!AT171","v":"U/S 80DDB-"},{"$f":"pks!AU171","v":"Spl ded to the guardion of a patient suff.from Cancer/Aids "},{"$f":"pks!AV171","v":40000},{"$f":"pks!AW171","v":40000},{"$f":"pks!AX171","v":100000},{"$f":"pks!AY171","v":100000},{"$f":"pks!AZ171","v":40000},{"$f":"pks!BA171","v":"(Maximum aggregate allowable limit)"},{"$f":"pks!BB171","v":"40000  (Maximum aggregate allowable limit)"}]
["U/S 80E-","Repayment of loan for higher education",{"$f":"pks!C172","v":"No limit"},{"$f":"pks!D172","v":"No limit"},{"$f":"pks!E172","v":"No limit"},{"$f":"pks!F172","v":"No limit"},"No limit","(higher education for self/ spouse/ his children.)","No limit  (higher education for self/ spouse/ his children.)",{"$f":"pks!J172","v":"U/S 80E-"},{"$f":"pks!K172","v":"Repayment of loan for higher education"},{"$f":"pks!L172","v":"No limit"},{"$f":"pks!M172","v":"No limit"},{"$f":"pks!N172","v":"No limit"},{"$f":"pks!O172","v":"No limit"},"No limit","(higher education for self/ spouse/ his children.)","No limit  (higher education for self/ spouse/ his children.)",{"$f":"pks!S172","v":"U/S 80E-"},{"$f":"pks!T172","v":"Repayment of loan for higher education"},{"$f":"pks!U172","v":"No limit"},{"$f":"pks!V172","v":"No limit"},{"$f":"pks!W172","v":"No limit"},{"$f":"pks!X172","v":"No limit"},"No limit","(higher education for self/ spouse/ his children.)","No limit  (higher education for self/ spouse/ his children.)",{"$f":"pks!AB172","v":"U/S 80E-"},{"$f":"pks!AC172","v":"Repayment of loan for higher education"},{"$f":"pks!AD172","v":"No limit"},{"$f":"pks!AE172","v":"No limit"},{"$f":"pks!AF172","v":"No limit"},{"$f":"pks!AG172","v":"No limit"},"No limit",{"$f":"pks!AI172","v":"(higher education for self/ spouse/ his children.)"},"(higher education for self/ spouse/ his children.)","(higher education for self/ spouse/ his children.)  (higher education for self/ spouse/ his children.)",{"$f":"pks!AL172","v":"Repayment of loan for higher education"},{"$f":"pks!AM172","v":"No limit"},{"$f":"pks!AN172","v":"No limit"},{"$f":"pks!AO172","v":"No limit"},{"$f":"pks!AP172","v":"No limit"},"No limit","(higher education for self/ spouse/ his children.)","No limit  (higher education for self/ spouse/ his children.)",{"$f":"pks!AT172","v":"U/S 80E-"},{"$f":"pks!AU172","v":"Repayment of loan for higher education"},{"$f":"pks!AV172","v":"No limit"},{"$f":"pks!AW172","v":"No limit"},{"$f":"pks!AX172","v":"No limit"},{"$f":"pks!AY172","v":"No limit"},{"$f":"pks!AZ172","v":"No limit"},{"$f":"pks!BA172","v":"(higher education for self/ spouse/ his children.)"},{"$f":"pks!BB172","v":"No limit  (higher education for self/ spouse/ his children.)"}]
["U/S 80EE","Intrest paid on House Building Loan( excluding u/s 24B)",{"$f":"pks!C173","v":100000},{"$f":"pks!D173","v":100000},{"$f":"pks!E173","v":100000},{"$f":"pks!F173","v":100000},100000,"(loan not to exceed Rs 25 lakhs)","100000  (loan not to exceed Rs 25 lakhs)",{"$f":"pks!J173","v":"U/S 80EE"},{"$f":"pks!K173","v":"Intrest paid on House Building Loan( excluding u/s 24B)"},{"$f":"pks!L173","v":100000},{"$f":"pks!M173","v":100000},{"$f":"pks!N173","v":100000},{"$f":"pks!O173","v":100000},100000,"(loan not to exceed Rs 25 lakhs)","100000  (loan not to exceed Rs 25 lakhs)",{"$f":"pks!S173","v":"U/S 80EE"},{"$f":"pks!T173","v":"Intrest paid on House Building Loan( excluding u/s 24B)"},{"$f":"pks!U173","v":50000},{"$f":"pks!V173","v":50000},{"$f":"pks!W173","v":50000},{"$f":"pks!X173","v":50000},50000,"(loan not to exceed Rs 35 lakhs)","50000  (loan not to exceed Rs 35 lakhs)",{"$f":"pks!AB173","v":"U/S 80EE"},{"$f":"pks!AC173","v":"Intrest paid on House Building Loan( excluding u/s 24B)"},{"$f":"pks!AD173","v":50000},{"$f":"pks!AE173","v":50000},{"$f":"pks!AF173","v":50000},{"$f":"pks!AG173","v":50000},50000,{"$f":"pks!AI173","v":"(loan not to exceed Rs 35 lakhs)"},"(loan not to exceed Rs 35 lakhs)","(loan not to exceed Rs 35 lakhs)  (loan not to exceed Rs 35 lakhs)",{"$f":"pks!AL173","v":"Intrest paid on House Building Loan( excluding u/s 24B)"},{"$f":"pks!AM173","v":50000},{"$f":"pks!AN173","v":50000},{"$f":"pks!AO173","v":50000},{"$f":"pks!AP173","v":50000},50000,"(loan not to exceed Rs 35 lakhs)","50000  (loan not to exceed Rs 35 lakhs)",{"$f":"pks!AT173","v":"U/S 80EE"},{"$f":"pks!AU173","v":"Intrest paid on House Building Loan( excluding u/s 24B)"},{"$f":"pks!AV173","v":50000},{"$f":"pks!AW173","v":50000},{"$f":"pks!AX173","v":50000},{"$f":"pks!AY173","v":50000},{"$f":"pks!AZ173","v":50000},{"$f":"pks!BA173","v":"(loan not to exceed Rs 35 lakhs)"},{"$f":"pks!BB173","v":"50000  (loan not to exceed Rs 35 lakhs)"}]
["U/S 80G- ","Donation to certain funds,  charitable institutions etc.",{"$f":"pks!C174","v":"100 /50 % or 10 percent of the Gross Total Income"},{"$f":"pks!D174","v":"100 /50 % or 10 percent of the Gross Total Income"},{"$f":"pks!E174","v":"100 /50 % or 10 percent of the Gross Total Income"},{"$f":"pks!F174","v":"100 /50 % or 10 percent of the Gross Total Income"},"100 /50 % or 10 percent of the Gross Total Income",null,"100 /50 % or 10 percent of the Gross Total Income  ",{"$f":"pks!J174","v":"U/S 80G- "},{"$f":"pks!K174","v":"Donation to certain funds,  charitable institutions etc."},{"$f":"pks!L174","v":"100 /50 % or 10 percent of the Gross Total Income"},{"$f":"pks!M174","v":"100 /50 % or 10 percent of the Gross Total Income"},{"$f":"pks!N174","v":"100 /50 % or 10 percent of the Gross Total Income"},{"$f":"pks!O174","v":"100 /50 % or 10 percent of the Gross Total Income"},"100 /50 % or 10 percent of the Gross Total Income",null,"100 /50 % or 10 percent of the Gross Total Income  ",{"$f":"pks!S174","v":"U/S 80G- "},{"$f":"pks!T174","v":"Donation to certain funds,  charitable institutions etc."},{"$f":"pks!U174","v":"100 /50 % or 10 percent of the Gross Total Income"},{"$f":"pks!V174","v":"100 /50 % or 10 percent of the Gross Total Income"},{"$f":"pks!W174","v":"100 /50 % or 10 percent of the Gross Total Income"},{"$f":"pks!X174","v":"100 /50 % or 10 percent of the Gross Total Income"},"100 /50 % or 10 percent of the Gross Total Income",null,"100 /50 % or 10 percent of the Gross Total Income  ",{"$f":"pks!AB174","v":"U/S 80G- "},{"$f":"pks!AC174","v":"Donation to certain funds,  charitable institutions etc."},{"$f":"pks!AD174","v":"100 /50 % or 10 percent of the Gross Total Income"},{"$f":"pks!AE174","v":"100 /50 % or 10 percent of the Gross Total Income"},{"$f":"pks!AF174","v":"100 /50 % or 10 percent of the Gross Total Income"},{"$f":"pks!AG174","v":"100 /50 % or 10 percent of the Gross Total Income"},"100 /50 % or 10 percent of the Gross Total Income",{"$f":"pks!AI174","v":0},null,"0  ",{"$f":"pks!AL174","v":"Donation to certain funds,  charitable institutions etc."},{"$f":"pks!AM174","v":"100 /50 % or 10 percent of the Gross Total Income"},{"$f":"pks!AN174","v":"100 /50 % or 10 percent of the Gross Total Income"},{"$f":"pks!AO174","v":"100 /50 % or 10 percent of the Gross Total Income"},{"$f":"pks!AP174","v":"100 /50 % or 10 percent of the Gross Total Income"},"100 /50 % or 10 percent of the Gross Total Income",null,"100 /50 % or 10 percent of the Gross Total Income  ",{"$f":"pks!AT174","v":"U/S 80G- "},{"$f":"pks!AU174","v":"Donation to certain funds,  charitable institutions etc."},{"$f":"pks!AV174","v":"100 /50 % or 10 percent of the Gross Total Income"},{"$f":"pks!AW174","v":"100 /50 % or 10 percent of the Gross Total Income"},{"$f":"pks!AX174","v":"100 /50 % or 10 percent of the Gross Total Income"},{"$f":"pks!AY174","v":"100 /50 % or 10 percent of the Gross Total Income"},{"$f":"pks!AZ174","v":"100 /50 % or 10 percent of the Gross Total Income"},{"$f":"pks!BA174","v":0},{"$f":"pks!BB174","v":"100 /50 % or 10 percent of the Gross Total Income  "}]
["80GG","Deduction in respect of rent paid ",{"$f":"pks!C175","v":24000},{"$f":"pks!D175","v":24000},{"$f":"pks!E175","v":24000},{"$f":"pks!F175","v":24000},24000,"(When HRA not received)","24000  (When HRA not received)",{"$f":"pks!J175","v":"80GG"},{"$f":"pks!K175","v":"Deduction in respect of rent paid "},{"$f":"pks!L175","v":24000},{"$f":"pks!M175","v":24000},{"$f":"pks!N175","v":24000},{"$f":"pks!O175","v":24000},24000,"(When HRA not received)","24000  (When HRA not received)",{"$f":"pks!S175","v":"80GG"},{"$f":"pks!T175","v":"Deduction in respect of rent paid "},{"$f":"pks!U175","v":60000},{"$f":"pks!V175","v":60000},{"$f":"pks!W175","v":60000},{"$f":"pks!X175","v":60000},60000,"(When HRA not received)","60000  (When HRA not received)",{"$f":"pks!AB175","v":"80GG"},{"$f":"pks!AC175","v":"Deduction in respect of rent paid "},{"$f":"pks!AD175","v":60000},{"$f":"pks!AE175","v":60000},{"$f":"pks!AF175","v":60000},{"$f":"pks!AG175","v":60000},60000,{"$f":"pks!AI175","v":"(When HRA not received)"},"(When HRA not received)","(When HRA not received)  (When HRA not received)",{"$f":"pks!AL175","v":"Deduction in respect of rent paid "},{"$f":"pks!AM175","v":60000},{"$f":"pks!AN175","v":60000},{"$f":"pks!AO175","v":60000},{"$f":"pks!AP175","v":60000},60000,"(When HRA not received)","60000  (When HRA not received)",{"$f":"pks!AT175","v":"80GG"},{"$f":"pks!AU175","v":"Deduction in respect of rent paid "},{"$f":"pks!AV175","v":60000},{"$f":"pks!AW175","v":60000},{"$f":"pks!AX175","v":60000},{"$f":"pks!AY175","v":60000},{"$f":"pks!AZ175","v":60000},{"$f":"pks!BA175","v":"(When HRA not received)"},{"$f":"pks!BB175","v":"60000  (When HRA not received)"}]
["U/S 80CCG","New Rajiv Gandhi Saving Scheme ",{"$f":"pks!C176","v":25000},{"$f":"pks!D176","v":25000},{"$f":"pks!E176","v":25000},{"$f":"pks!F176","v":25000},25000,"(50% of Investment & GTI  does not exceed Rs. 12 lakhs)","25000  (50% of Investment & GTI  does not exceed Rs. 12 lakhs)",{"$f":"pks!J176","v":"U/S 80CCG"},{"$f":"pks!K176","v":"New Rajiv Gandhi Saving Scheme "},{"$f":"pks!L176","v":25000},{"$f":"pks!M176","v":25000},{"$f":"pks!N176","v":25000},{"$f":"pks!O176","v":50000},25000,"(50% of Investment & GTI  does not exceed Rs. 12 lakhs)","25000  (50% of Investment & GTI  does not exceed Rs. 12 lakhs)",{"$f":"pks!S176","v":"U/S 80CCG"},{"$f":"pks!T176","v":"New Rajiv Gandhi Saving Scheme "},{"$f":"pks!U176","v":25000},{"$f":"pks!V176","v":25000},{"$f":"pks!W176","v":25000},{"$f":"pks!X176","v":25000},25000,"(50% of Investment & GTI  does not exceed Rs. 12 lakhs)","25000  (50% of Investment & GTI  does not exceed Rs. 12 lakhs)",{"$f":"pks!AB176","v":"U/S 80CCG"},{"$f":"pks!AC176","v":"New Rajiv Gandhi Saving Scheme "},{"$f":"pks!AD176","v":25000},{"$f":"pks!AE176","v":25000},{"$f":"pks!AF176","v":25000},{"$f":"pks!AG176","v":25000},25000,{"$f":"pks!AI176","v":"(50% of Investment & GTI  does not exceed Rs. 12 lakhs)"},"(50% of Investment & GTI  does not exceed Rs. 12 lakhs)","(50% of Investment & GTI  does not exceed Rs. 12 lakhs)  (50% of Investment & GTI  does not exceed Rs. 12 lakhs)",{"$f":"pks!AL176","v":"New Rajiv Gandhi Saving Scheme "},{"$f":"pks!AM176","v":25000},{"$f":"pks!AN176","v":25000},{"$f":"pks!AO176","v":25000},{"$f":"pks!AP176","v":25000},25000,"(50% of Investment & GTI  does not exceed Rs. 12 lakhs)","25000  (50% of Investment & GTI  does not exceed Rs. 12 lakhs)",{"$f":"pks!AT176","v":"U/S 80CCG"},{"$f":"pks!AU176","v":"New Rajiv Gandhi Saving Scheme "},{"$f":"pks!AV176","v":0},{"$f":"pks!AW176","v":0},{"$f":"pks!AX176","v":0},{"$f":"pks!AY176","v":0},{"$f":"pks!AZ176","v":0},{"$f":"pks!BA176","v":"(Not applicable from F.Y. 2017-18)"},{"$f":"pks!BB176","v":"0  (Not applicable from F.Y. 2017-18)"}]
["U/S 80TTA"," interest on deposits in savings account",{"$f":"pks!C177","v":10000},{"$f":"pks!D177","v":10000},{"$f":"pks!E177","v":10000},{"$f":"pks!F177","v":10000},10000,"(Maxi. Rs 10,000 or actual interest whichever is lower )","10000  (Maxi. Rs 10,000 or actual interest whichever is lower )",{"$f":"pks!J177","v":"U/S 80TTA"},{"$f":"pks!K177","v":" interest on deposits in savings account"},{"$f":"pks!L177","v":10000},{"$f":"pks!M177","v":10000},{"$f":"pks!N177","v":10000},{"$f":"pks!O177","v":10000},10000,"(Maxi. Rs 10,000 or actual interest whichever is lower )","10000  (Maxi. Rs 10,000 or actual interest whichever is lower )",{"$f":"pks!S177","v":"U/S 80TTA"},{"$f":"pks!T177","v":" interest on deposits in savings account"},{"$f":"pks!U177","v":10000},{"$f":"pks!V177","v":10000},{"$f":"pks!W177","v":10000},{"$f":"pks!X177","v":10000},10000,"(Maxi. Rs 10,000 or actual interest whichever is lower )","10000  (Maxi. Rs 10,000 or actual interest whichever is lower )",{"$f":"pks!AB177","v":"U/S 80TTA"},{"$f":"pks!AC177","v":" interest on deposits in savings account"},{"$f":"pks!AD177","v":10000},{"$f":"pks!AE177","v":10000},{"$f":"pks!AF177","v":10000},{"$f":"pks!AG177","v":10000},10000,{"$f":"pks!AI177","v":"(Maxi. Rs 10,000 or actual interest whichever is lower )"},"(Maxi. Rs 10,000 or actual interest whichever is lower )","(Maxi. Rs 10,000 or actual interest whichever is lower )  (Maxi. Rs 10,000 or actual interest whichever is lower )",{"$f":"pks!AL177","v":" interest on deposits in savings account"},{"$f":"pks!AM177","v":10000},{"$f":"pks!AN177","v":10000},{"$f":"pks!AO177","v":10000},{"$f":"pks!AP177","v":10000},10000,"(Maxi. Rs 10,000 or actual interest whichever is lower )","10000  (Maxi. Rs 10,000 or actual interest whichever is lower )",{"$f":"pks!AT177","v":"U/S 80TTA"},{"$f":"pks!AU177","v":" interest on deposits in savings account"},{"$f":"pks!AV177","v":10000},{"$f":"pks!AW177","v":10000},{"$f":"pks!AX177","v":10000},{"$f":"pks!AY177","v":10000},{"$f":"pks!AZ177","v":10000},{"$f":"pks!BA177","v":"(Maxi. Rs 10,000 or actual interest whichever is lower )"},{"$f":"pks!BB177","v":"10000  (Maxi. Rs 10,000 or actual interest whichever is lower )"}]
["U/S80TTB","Interest income earned on Fixed Deposits & Recurring Deposits ",{"$f":"pks!C178","v":"N.A."},{"$f":"pks!D178","v":"N.A."},{"$f":"pks!E178","v":"N.A."},{"$f":"pks!F178","v":"N.A."},"N.A.",null,"N.A.  ",{"$f":"pks!J178","v":"U/S80TTB"},{"$f":"pks!K178","v":"Interest income earned on Fixed Deposits & Recurring Deposits "},{"$f":"pks!L178","v":"N.A."},{"$f":"pks!M178","v":"N.A."},{"$f":"pks!N178","v":"N.A."},{"$f":"pks!O178","v":"N.A."},"N.A.",null,"N.A.  ",{"$f":"pks!S178","v":"U/S80TTB"},{"$f":"pks!T178","v":"Interest income earned on Fixed Deposits & Recurring Deposits "},{"$f":"pks!U178","v":"N.A."},{"$f":"pks!V178","v":"N.A."},{"$f":"pks!W178","v":"N.A."},{"$f":"pks!X178","v":"N.A."},"N.A.",null,"N.A.  ",{"$f":"pks!AB178","v":"U/S80TTB"},{"$f":"pks!AC178","v":"Interest income earned on Fixed Deposits & Recurring Deposits "},{"$f":"pks!AD178","v":"N.A."},{"$f":"pks!AE178","v":"N.A."},{"$f":"pks!AF178","v":10000},{"$f":"pks!AG178","v":10000},"N.A.",{"$f":"pks!AI178","v":0},"(Intrrest on FD & Recurring Deposits i.e.Banks / Post office schemes)","0  (Intrrest on FD & Recurring Deposits i.e.Banks / Post office schemes)",{"$f":"pks!AL178","v":"Interest income earned on Fixed Deposits & Recurring Deposits "},{"$f":"pks!AM178","v":"N.A."},{"$f":"pks!AN178","v":"N.A."},{"$f":"pks!AO178","v":50000},{"$f":"pks!AP178","v":50000},"N.A.","(Intrrest on FD & Recurring Deposits i.e.Banks / Post office schemes)","N.A.  (Intrrest on FD & Recurring Deposits i.e.Banks / Post office schemes)",{"$f":"pks!AT178","v":"U/S80TTB"},{"$f":"pks!AU178","v":"Interest income earned on Fixed Deposits & Recurring Deposits "},{"$f":"pks!AV178","v":"N.A."},{"$f":"pks!AW178","v":"N.A."},{"$f":"pks!AX178","v":50000},{"$f":"pks!AY178","v":50000},{"$f":"pks!AZ178","v":"N.A."},{"$f":"pks!BA178","v":"(Intrrest on FD & Recurring Deposits i.e.Banks / Post office schemes)"},{"$f":"pks!BB178","v":"N.A.  (Intrrest on FD & Recurring Deposits i.e.Banks / Post office schemes)"}]
["U/S 80U- "," physical disability (including blindness) or mental retardation. ",{"$f":"pks!C179","v":100000},{"$f":"pks!D179","v":100000},{"$f":"pks!E179","v":100000},{"$f":"pks!F179","v":100000},100000,"(Maxi.  allowable limit)","100000  (Maxi.  allowable limit)",{"$f":"pks!J179","v":"U/S 80U- "},{"$f":"pks!K179","v":" physical disability (including blindness) or mental retardation. "},{"$f":"pks!L179","v":125000},{"$f":"pks!M179","v":125000},{"$f":"pks!N179","v":125000},{"$f":"pks!O179","v":125000},125000,"(Maxi.  allowable limit)","125000  (Maxi.  allowable limit)",{"$f":"pks!S179","v":"U/S 80U- "},{"$f":"pks!T179","v":" physical disability (including blindness) or mental retardation. "},{"$f":"pks!U179","v":125000},{"$f":"pks!V179","v":125000},{"$f":"pks!W179","v":125000},{"$f":"pks!X179","v":125000},125000,"(Maxi.  allowable limit)","125000  (Maxi.  allowable limit)",{"$f":"pks!AB179","v":"U/S 80U- "},{"$f":"pks!AC179","v":" physical disability (including blindness) or mental retardation. "},{"$f":"pks!AD179","v":125000},{"$f":"pks!AE179","v":125000},{"$f":"pks!AF179","v":125000},{"$f":"pks!AG179","v":125000},125000,{"$f":"pks!AI179","v":"(Maxi.  allowable limit)"},"(Maxi.  allowable limit)","(Maxi.  allowable limit)  (Maxi.  allowable limit)",{"$f":"pks!AL179","v":" physical disability (including blindness) or mental retardation. "},{"$f":"pks!AM179","v":125000},{"$f":"pks!AN179","v":125000},{"$f":"pks!AO179","v":125000},{"$f":"pks!AP179","v":125000},125000,"(Maxi.  allowable limit)","125000  (Maxi.  allowable limit)",{"$f":"pks!AT179","v":"U/S 80U- "},{"$f":"pks!AU179","v":" physical disability (including blindness) or mental retardation. "},{"$f":"pks!AV179","v":125000},{"$f":"pks!AW179","v":125000},{"$f":"pks!AX179","v":125000},{"$f":"pks!AY179","v":125000},{"$f":"pks!AZ179","v":125000},{"$f":"pks!BA179","v":"(Maxi.  allowable limit)"},{"$f":"pks!BB179","v":"125000  (Maxi.  allowable limit)"}]
["U/S 80EEA","Deduction in respect of interest on loan taken for certain house property","N.A.","N.A.","N.A.","N.A.","N.A.","(Not applicable)","N.A.  (Not applicable)","U/S 80EEA","Deduction in respect of interest on loan taken for certain house property","N.A.","N.A.","N.A.","N.A.","N.A.","(Not applicable)","N.A.  (Not applicable)","U/S 80EEA","Deduction in respect of interest on loan taken for certain house property","N.A.","N.A.","N.A.","N.A.","N.A.","(Not applicable)","N.A.  (Not applicable)","U/S 80EEA","Deduction in respect of interest on loan taken for certain house property","N.A.","N.A.","N.A.","N.A.","N.A.","(Not applicable)",{"$f":"CONCATENATE(AH1245,\"  \",AI1245)","v":"N.A.  (Not applicable)"},null,"Deduction in respect of interest on loan taken for certain house property","N.A.","N.A.","N.A.","N.A.","N.A.","(Not applicable)","N.A.  (Not applicable)","U/S 80EEA","Deduction in respect of interest on loan taken for certain house property",150000,150000,150000,150000,{"$f":"pks!AZ180","v":150000},{"$f":"pks!BA180","v":"Maxi.  allowable limit, Applicable from f.y. 2019-20,)"},{"$f":"pks!BB180","v":"150000  Maxi.  allowable limit, Applicable from f.y. 2019-20,)"}]
["U/S 80EEB","Deduction in respect of purchase of electric vehicle","N.A.","N.A.","N.A.","N.A.","N.A.","(Not applicable)","N.A.  (Not applicable)","U/S 80EEB","Deduction in respect of purchase of electric vehicle","N.A.","N.A.","N.A.","N.A.","N.A.","(Not applicable)","N.A.  (Not applicable)","U/S 80EEB","Deduction in respect of purchase of electric vehicle","N.A.","N.A.","N.A.","N.A.","N.A.","(Not applicable)","N.A.  (Not applicable)","U/S 80EEB","Deduction in respect of purchase of electric vehicle","N.A.","N.A.","N.A.","N.A.","N.A.","(Not applicable)",{"$f":"CONCATENATE(AH1246,\"  \",AI1246)","v":"N.A.  (Not applicable)"},null,"Deduction in respect of purchase of electric vehicle","N.A.","N.A.","N.A.","N.A.","N.A.","(Not applicable)","N.A.  (Not applicable)","U/S 80EEB","Deduction in respect of purchase of electric vehicle",150000,150000,150000,150000,{"$f":"pks!AZ181","v":150000},{"$f":"pks!BA181","v":"Maxi.  allowable limit, Applicable from f.y. 2019-20,)"},{"$f":"pks!BB181","v":"150000  Maxi.  allowable limit, Applicable from f.y. 2019-20,)"}]
[]
["Section","Name of section",{"$f":"pks!C183","v":"MALE"},{"$f":"pks!D183","v":"FEMALE"},{"$f":"pks!E183","v":"SENIOR CITIZEN"},{"$f":"pks!F183","v":"VERY SENIOR CITIZEN"},"MALE",null,"MALE  ",{"$f":"pks!J183","v":"Section"},{"$f":"pks!K183","v":"Name of section"},{"$f":"pks!L183","v":"MALE"},{"$f":"pks!M183","v":"FEMALE"},{"$f":"pks!N183","v":"SENIOR CITIZEN"},{"$f":"pks!O183","v":"VERY SENIOR CITIZEN"},"MALE",null,"MALE  ",{"$f":"pks!S183","v":"Section"},{"$f":"pks!T183","v":"Name of section"},{"$f":"pks!U183","v":"MALE"},{"$f":"pks!V183","v":"FEMALE"},{"$f":"pks!W183","v":"SENIOR CITIZEN"},{"$f":"pks!X183","v":"VERY SENIOR CITIZEN"},"MALE",null,"MALE  ",{"$f":"pks!AB183","v":"Section"},{"$f":"pks!AC183","v":"Name of section"},{"$f":"pks!AD183","v":"MALE"},{"$f":"pks!AE183","v":"FEMALE"},{"$f":"pks!AF183","v":"SENIOR CITIZEN"},{"$f":"pks!AG183","v":"VERY SENIOR CITIZEN"},"MALE",{"$f":"pks!AI183","v":0},null,"0  ",{"$f":"pks!AL183","v":"Name of section"},{"$f":"pks!AM183","v":"MALE"},{"$f":"pks!AN183","v":"FEMALE"},{"$f":"pks!AO183","v":"SENIOR CITIZEN"},{"$f":"pks!AP183","v":"VERY SENIOR CITIZEN"},"MALE",null,"MALE  ",{"$f":"pks!AT183","v":"Section"},{"$f":"pks!AU183","v":"Name of section"},{"$f":"pks!AV183","v":"MALE"},{"$f":"pks!AW183","v":"FEMALE"},{"$f":"pks!AX183","v":"SENIOR CITIZEN"},{"$f":"pks!AY183","v":"VERY SENIOR CITIZEN"},{"$f":"pks!AZ183","v":"Max Limit"},{"$f":"pks!BA183","v":0},{"$f":"pks!BB183","v":"Max Limit  "}]
[]
[null,null,null,"2019-20",{"$f":"IF(Statement!F2=\"2020-21\",D1250,E2)","v":"2021-22"},null,null,null,"Upto Rs. 150000  (Equal to 10% of Salary  but not exceed Rs. 150000)"]
["Section","Name of section",null,null,null,"2014-15","2015-16","2016-17","2017-18","2018-19","2019-20","FINAL","Limit A","Limit B"]
["U/S 80 C ","Invesment in specified investment plans",null,null,null,{"$f":"I1227","v":"Upto Rs. 150000  (Maxi. Limit Rs. 150000 (from F.Y. 14-15))"},{"$f":"R1227","v":"Upto Rs. 150000  (Maxi. Limit Rs. 150000 (from F.Y. 15--16))"},{"$f":"AA1227","v":"Upto Rs. 150000  (Maxi. Limit Rs. 150000 (from F.Y. 15--16))"},{"$f":"AJ1227","v":"(Maxi. Limit Rs. 150000 (from F.Y. 15--16))"},{"$f":"AS1227","v":"Upto Rs. 150000  (Maxi. Limit Rs. 150000 (from F.Y. 15--16))"},{"$f":"BB1227","v":"Upto Rs. 150000  (Maxi. Limit Rs. 150000 (from F.Y. 15--16))"},{"$f":"IF($E$1250=$K$1251,K1252,IF($E$1250=$F$1251,F1252,IF($E$1250=$G$1251,G1252,IF($E$1250=$H$1251,H1252,IF($E$1250=$I$1251,I1252,J1252)))))","v":"Upto Rs. 150000  (Maxi. Limit Rs. 150000 (from F.Y. 15--16))"}]
["U/S 80CCC","Payment of premium for annuity plan of LIC or any other  ",null,null,null,"Upto Rs. 100000  (such amount shall not be allowed under section 80C.)","Upto Rs. 150000  (such amount shall not be allowed under section 80C.)","Upto Rs. 150000  (such amount shall not be allowed under section 80C.)",{"$f":"AJ1228","v":"(such amount shall not be allowed under section 80C.)"},{"$f":"AS1228","v":"Upto Rs. 150000  (such amount shall not be allowed under section 80C.)"},{"$f":"BB1228","v":"Upto Rs. 150000  (such amount shall not be allowed under section 80C.)"},{"$f":"IF($E$1250=$K$1251,K1253,IF($E$1250=$F$1251,F1253,IF($E$1250=$G$1251,G1253,IF($E$1250=$H$1251,H1253,IF($E$1250=$I$1251,I1253,J1253)))))","v":"Upto Rs. 150000  (such amount shall not be allowed under section 80C.)"}]
["U/S 80 CCD(1)","Employee cont. towards new pension scheme",null,null,null,"Upto Rs. 100000  (Equal to 10% of Salary  but not exceed Rs. 100000)","Upto Rs. 150000  (Equal to 10% of Salary  but not exceed Rs. 150000)","Upto Rs. 150000  (Equal to 10% of Salary  but not exceed Rs. 150000)",{"$f":"AJ1229","v":"(Equal to 20% of Salary  but not exceed Rs. 150000)"},"Upto Rs. 150000  (Equal to 20% of Salary  but not exceed Rs. 150000)","Upto Rs. 150000  (Equal to 20% of Salary  but not exceed Rs. 150000)","Upto Rs. 150000  (Equal to 20% of Salary  but not exceed Rs. 150000)",{"$f":"IF(E1250=\"2014-15\",100000,150000)","v":150000},{"$f":"M1254*1","v":150000}]
["U/S 80CCE-TOTAL OF[(i)+(ii)+(iii)](Subject to limit RS 100000)",null,null,null,null,"Note-  (the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)","Note-  (the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)","Note-  (the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)","(the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)","Note-  (the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)",0,"Note-  (the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)"]
["U/S 80 CCD(1B)","Additional contribution towards NPS",null,null,null,"N.A.  N.A.","Upto Rs. 50000  ","Upto Rs. 50000  ","(Cont. in Atal Pension Yojana is also eligible)","Upto Rs. 50000  (Cont. in Atal Pension Yojana is also eligible)","Upto Rs. 50000  (Cont. in Atal Pension Yojana is also eligible)","Upto Rs. 50000  (Cont. in Atal Pension Yojana is also eligible)"]
["U/S 80 CCD(2)","Employer cont. towards new pension scheme ",null,null,null,"10% of Salary  (Equal to 10% of Salary (Pay+D.A.)","10% of Salary  (Equal to 10% of Salary (Pay+D.A.) ","10% of Salary  (Equal to 10% of Salary (Pay+D.A.) ","(Equal to 10% of Salary (Pay+D.A.) ","10% of Salary  (Equal to 10% of Salary (Pay+D.A.) ","10% of Salary  (Equal to 10% of Salary (Pay+D.A.) ","10% of Salary  (Equal to 10% of Salary (Pay+D.A.) "]
["U/S 80CCF","Investment  in long term infrasturture bonds ",null,null,null,"No limit  ","No limit  ","No limit  ",0,"No limit  ","20000  ","No limit  "]
["U/S 80D-","Medical ins. premium for himself, spous and childrens",null,null,null,"15000  (Maxi. aggregate allowable limit)","15000  (Maxi. aggregate allowable limit)","25000  (Maxi. aggregate allowable limit)","(Maxi. aggregate allowable limit)","25000  (Maxi. aggregate allowable limit)","25000  (Maxi. aggregate allowable limit)","25000  (Maxi. aggregate allowable limit)",{"$f":"LEFT(L1259,5)","v":"25000"},{"$f":"M1259*1","v":25000}]
["U/S 80DD-","Medical treatment of dependent handicapped person",null,null,null,"100000  (Maxi.  allowable limit)","125000  (Maxi.  allowable limit)","125000  (Maxi.  allowable limit)","(Maxi.  allowable limit)","125000  (Maxi.  allowable limit)","125000  (Maxi.  allowable limit)","125000  (Maxi.  allowable limit)"]
["U/S 80DDB-","Spl ded to the guardion of a patient suff.from Cancer/Aids ",null,null,null,"40000  (Maximum aggregate allowable limit)","40000  (Maximum aggregate allowable limit)","40000  (Maximum aggregate allowable limit)","(Maximum aggregate allowable limit)","40000  (Maximum aggregate allowable limit)","40000  (Maximum aggregate allowable limit)","40000  (Maximum aggregate allowable limit)",{"$f":"LEFT(L1261,6)","v":"40000 "},{"$f":"IFERROR(M1261*1,0)","v":40000}]
["U/S 80E-","Repayment of loan for higher education",null,null,null,"No limit  (higher education for self/ spouse/ his children.)","No limit  (higher education for self/ spouse/ his children.)","No limit  (higher education for self/ spouse/ his children.)","(higher education for self/ spouse/ his children.)","No limit  (higher education for self/ spouse/ his children.)","No limit  (higher education for self/ spouse/ his children.)","No limit  (higher education for self/ spouse/ his children.)"]
["U/S 80EE","Intrest paid on House Building Loan( excluding u/s 24B)",null,null,null,"100000  (loan not to exceed Rs 25 lakhs)","100000  (loan not to exceed Rs 25 lakhs)","50000  (loan not to exceed Rs 35 lakhs)","(loan not to exceed Rs 35 lakhs)","50000  (loan not to exceed Rs 35 lakhs)","50000  (loan not to exceed Rs 35 lakhs)","50000  (loan not to exceed Rs 35 lakhs)",{"$f":"LEFT(L1263,5)","v":"50000"},{"$f":"IFERROR(M1263*1,0)","v":50000}]
["U/S 80G- ","Donation to certain funds,  charitable institutions etc.",null,null,null,"100 /50 % or 10 percent of the Gross Total Income  ","100 /50 % or 10 percent of the Gross Total Income  ","100 /50 % or 10 percent of the Gross Total Income  ",0,"100 /50 % or 10 percent of the Gross Total Income  ","100 /50 % or 10 percent of the Gross Total Income  ","100 /50 % or 10 percent of the Gross Total Income  "]
["80GG","Deduction in respect of rent paid ",null,null,null,"24000  (When HRA not received)","24000  (When HRA not received)","60000  (When HRA not received)","(When HRA not received)","60000  (When HRA not received)","60000  (When HRA not received)","60000  (When HRA not received)",{"$f":"LEFT(L1265,5)","v":"60000"},{"$f":"IFERROR(M1265*1,0)","v":60000}]
["U/S 80CCG","New Rajiv Gandhi Saving Scheme ",null,null,null,"25000  (50% of Investment & GTI  does not exceed Rs. 12 lakhs)","25000  (50% of Investment & GTI  does not exceed Rs. 12 lakhs)","25000  (50% of Investment & GTI  does not exceed Rs. 12 lakhs)","(50% of Investment & GTI  does not exceed Rs. 12 lakhs)","25000  (50% of Investment & GTI  does not exceed Rs. 12 lakhs)","0  (Not applicable from F.Y. 2017-18)","25000  (50% of Investment & GTI  does not exceed Rs. 12 lakhs)"]
["U/S 80TTA"," interest on deposits in savings account",null,null,null,"10000  (Maxi. Rs 10,000 or actual interest whichever is lower )","10000  (Maxi. Rs 10,000 or actual interest whichever is lower )","10000  (Maxi. Rs 10,000 or actual interest whichever is lower )","(Maxi. Rs 10,000 or actual interest whichever is lower )","10000  (Maxi. Rs 10,000 or actual interest whichever is lower )","10000  (Maxi. Rs 10,000 or actual interest whichever is lower )","10000  (Maxi. Rs 10,000 or actual interest whichever is lower )"]
["U/S 80TTB","Interest income earned on Fixed Deposits & Recurring Deposits ",null,null,null,"N.A.  ","N.A.  ","N.A.  ","(Intrrest on FD & Recurring Deposits i.e.Banks / Post office schemes)","N.A.  (Intrrest on FD & Recurring Deposits i.e.Banks / Post office schemes)","N.A.  (Intrrest on FD & Recurring Deposits i.e.Banks / Post office schemes)","N.A.  (Intrrest on FD & Recurring Deposits i.e.Banks / Post office schemes)",{"$f":"LEFT(L1268,6)","v":"N.A.  "},{"$f":"IFERROR(M1268*1,0)","v":0}]
["U/S 80U- "," physical disability (including blindness) or mental retardation. ",null,null,null,{"$f":"I1244","v":"100000  (Maxi.  allowable limit)"},{"$f":"R1244","v":"125000  (Maxi.  allowable limit)"},{"$f":"AA1244","v":"125000  (Maxi.  allowable limit)"},{"$f":"AJ1244","v":"(Maxi.  allowable limit)"},{"$f":"AS1244","v":"125000  (Maxi.  allowable limit)"},"125000  (Maxi.  allowable limit)","125000  (Maxi.  allowable limit)"]
["U/S 80EEA","Deduction in respect of interest on loan taken for certain house property",null,null,null,{"$f":"I1245","v":"N.A.  (Not applicable)"},{"$f":"R1245","v":"N.A.  (Not applicable)"},{"$f":"AA1245","v":"N.A.  (Not applicable)"},{"$f":"AJ1245","v":"N.A.  (Not applicable)"},{"$f":"AS1245","v":"N.A.  (Not applicable)"},"150000  Maxi.  allowable limit, Applicable from f.y. 2019-20,)","N.A.  (Not applicable)",{"$f":"LEFT(L1270,6)","v":"N.A.  "},{"$f":"IFERROR(M1270*1,0)","v":0}]
["U/S 80EEB","Deduction in respect of purchase of electric vehicle",null,null,null,{"$f":"I1246","v":"N.A.  (Not applicable)"},{"$f":"R1246","v":"N.A.  (Not applicable)"},{"$f":"AA1246","v":"N.A.  (Not applicable)"},{"$f":"AJ1246","v":"N.A.  (Not applicable)"},{"$f":"AS1246","v":"N.A.  (Not applicable)"},"150000  Maxi.  allowable limit, Applicable from f.y. 2019-20,)","N.A.  (Not applicable)",{"$f":"LEFT(L1271,6)","v":"N.A.  "},{"$f":"IFERROR(M1271*1,0)","v":0}]
[]
[null,null,null,null,null,{"$f":"I1248","v":"MALE  "},{"$f":"R1248","v":"MALE  "},{"$f":"AA1248","v":"MALE  "},{"$f":"AJ1248","v":0},{"$f":"AS1248","v":"MALE  "},null,{"$f":"IF($E$1250=$F$1251,F1273,IF($E$1250=$G$1251,G1273,IF($E$1250=$H$1251,H1273,IF($E$1250=$I$1251,I1273,J1273))))","v":"MALE  "}]
[]
[]
[]
["2014-15",null,null,"2015-16",null,null,"2016-17",null,null,"Text message"]
["80DD",null,{"$f":"C1281","v":0},"80DD",null,{"$f":"F1281","v":0},"80DD",null,{"$f":"I1281","v":0}]
["Disability",50000,"Incurred amt","Disability",75000,"Incurred amt","Disability",75000,"Incurred amt"]
["Severe disability",100000,{"$f":"Statement!G55","v":0},"Severe disability",125000,{"$f":"C1280","v":0},"Severe disability",125000,{"$f":"C1280","v":0}]
[{"$f":"Statement!$I$55","v":""},{"$f":"IF(A1281=A1279,B1279,B1280)","v":100000},{"$f":"MIN(B1281,C1280)","v":0},{"$f":"A1281","v":""},{"$f":"IF(D1281=D1279,E1279,E1280)","v":125000},{"$f":"MIN(E1281,F1280)","v":0},{"$f":"D1281","v":""},{"$f":"IF(G1281=G1279,H1279,H1280)","v":125000},{"$f":"MIN(H1281,I1280)","v":0},{"$f":"CONCATENATE(\"Maxi. allow limit in case of\",\"  \",G1281,\"  \",\"Rs.\",\"  \",H1281,\" \")","v":"Maxi. allow limit in case of    Rs.  125000 "}]
["80U",null,{"$f":"C1285","v":0},"80U",null,{"$f":"F1285","v":0},"80U",null,{"$f":"I1285","v":0}]
["Disability",50000,"Incurred amt","Disability",75000,"Incurred amt","Disability",75000,"Incurred amt"]
["Severe disability",100000,{"$f":"Statement!G65","v":0},"Severe disability",125000,{"$f":"C1284","v":0},"Severe disability",125000,{"$f":"F1284","v":0}]
[{"$f":"Statement!I65","v":""},{"$f":"IF(A1285=A1283,B1283,B1284)","v":100000},{"$f":"MIN(B1285,C1284)","v":0},{"$f":"A1285","v":""},{"$f":"IF(D1285=D1283,E1283,E1284)","v":125000},{"$f":"MIN(E1285,F1284)","v":0},{"$f":"D1285","v":""},{"$f":"IF(G1285=G1283,H1283,H1284)","v":125000},{"$f":"MIN(H1285,I1284)","v":0},{"$f":"CONCATENATE(\"Maxi. allow limit in case of\",\"  \",G1285,\"  \",\"Rs.\",\"  \",H1285,\" \")","v":"Maxi. allow limit in case of    Rs.  125000 "}]
["80G",null,{"$f":"C1290","v":0},"80G",null,{"$f":"F1290","v":0},"80G",null,{"$f":"I1290","v":0}]
[0.5,{"$f":"Statement!G59","v":0},{"$f":"ROUND(B1287*A1287,0)","v":0},0.5,{"$f":"B1287","v":0},{"$f":"ROUND(E1287*D1287,0)","v":0},0.5,{"$f":"E1287","v":0},{"$f":"ROUND(H1287*G1287,0)","v":0}]
[1,{"$f":"B1287","v":0},{"$f":"ROUND(B1288*A1288,0)","v":0},1,{"$f":"E1287","v":0},{"$f":"ROUND(E1288*D1288,0)","v":0},1,{"$f":"H1287","v":0},{"$f":"ROUND(H1288*G1288,0)","v":0}]
[{"$f":"'Tax Calculation'!$H$78","v":1},{"$f":"IF(A1289=A1287,B1287,B1288)","v":0},{"$f":"IF(A1289=A1287,C1287,C1288)","v":0},{"$f":"'Tax Calculation'!$H$78","v":1},{"$f":"IF(D1289=D1287,E1287,E1288)","v":0},{"$f":"IF(D1289=D1287,F1287,F1288)","v":0},{"$f":"'Tax Calculation'!$H$78","v":1},{"$f":"IF(G1289=G1287,H1287,H1288)","v":0},{"$f":"IF(G1289=G1287,I1287,I1288)","v":0},null,null,null,null,null,null,"2018-19","2017-18"]
["GTI",{"$f":"ROUND('Tax Calculation'!$J$59*0.1,0)","v":1005050},{"$f":"MIN(C1289,B1290)","v":0},"GTI",{"$f":"ROUND('Tax Calculation'!$J$59*0.1,0)","v":1005050},{"$f":"MIN(F1289,E1290)","v":0},"GTI",{"$f":"ROUND('Tax Calculation'!$J$59*0.1,0)","v":1005050},{"$f":"MIN(I1289,H1290)","v":0},null,"A","Self/spouse & dependent childern-Less than sixty Years",null,null,null,25000,25000]
["80CCG",null,{"$f":"C1294","v":0},"80CCG",null,{"$f":"F1294","v":0},"80CCG",null,{"$f":"I1294","v":0},null,"B","Self/spouse & dependent childern-Above sixty years",null,null,null,50000,30000]
["GTI",{"$f":"Statement!H36","v":10000500},{"$f":"IF(B1292>1200000,0,C1293)","v":0},"GTI",{"$f":"B1292","v":10000500},{"$f":"IF(E1292>1200000,0,F1293)","v":0},"GTI",{"$f":"B1292","v":10000500},{"$f":"IF(H1292>1200000,0,I1293)","v":0},null,"C","Parents (dependent or not)-Less than sixty Years",null,null,null,25000,30000]
["INVEST.",{"$f":"Statement!G62","v":0},{"$f":"IF(B1293>50000,ROUND(50000*0.5,0),ROUND(B1293*0.5,0))","v":0},"INVEST.",{"$f":"B1293","v":0},{"$f":"IF(E1293>50000,ROUND(50000*0.5,0),ROUND(E1293*0.5,0))","v":0},"INVEST.",{"$f":"B1293","v":0},{"$f":"IF(H1293>50000,ROUND(50000*0.5,0),ROUND(H1293*0.5,0))","v":0},null,"D","Parents (dependent or not)-Above sixty years",null,null,null,50000,50000]
["ALLOWABLE LIMIT",null,{"$f":"MIN(C1292:C1293)","v":0},"ALLOWABLE LIMIT",null,{"$f":"MIN(F1292:F1293)","v":0},"ALLOWABLE LIMIT",null,{"$f":"MIN(I1292:I1293)","v":0},null,null,null,null,null,null,"Paid Prem.","Limit-2018-19","Limit-2017-18"]
[null,{"$f":"E1250","v":"2021-22"},"2014-15","2015-16","2016-17","FINAL",null,null,null,null,{"$f":"INDEX($K$1290:$K$1293,MATCH(L1295,$L$1290:$O$1293,0))","v":{"$error":"#N/A"}},{"$f":"L1290","v":"Self/spouse & dependent childern-Less than sixty Years"},null,null,null,{"$f":"'Tax Calculation'!E1055","v":0},{"$f":"IF(P1295>0,INDEX($P$213:$P$216,MATCH(K1295,$K$213:$K$216,0)),0)","v":0},{"$f":"IF(P1295>0,INDEX($Q$213:$Q$216,MATCH(K1295,$K$213:$K$216,0)),0)","v":0}]
["80DD",null,{"$f":"C1278","v":0},{"$f":"F1278","v":0},{"$f":"D1296","v":0},{"$f":"IF($B$1295=$C$1295,C1296,IF($B$1295=$D$1295,D1296,E1296))","v":0},null,null,null,null,{"$f":"INDEX($K$213:$K$216,MATCH(L1296,$L$213:$L$216,0))","v":{"$error":"#N/A"}},{"$f":"L1291","v":"Self/spouse & dependent childern-Above sixty years"},null,null,null,{"$f":"'Tax Calculation'!G1055","v":0},{"$f":"IF(P1296>0,INDEX($P$213:$P$216,MATCH(K1296,$K$213:$K$216,0)),0)","v":0},{"$f":"IF(P1296>0,INDEX($Q$213:$Q$216,MATCH(K1296,$K$213:$K$216,0)),0)","v":0}]
["80U",null,{"$f":"C1282","v":0},{"$f":"F1282","v":0},{"$f":"D1297","v":0},{"$f":"IF($B$1295=$C$1295,C1297,IF($B$1295=$D$1295,D1297,E1297))","v":0},null,null,null,null,null,null,null,null,null,{"$f":"SUM(P1295:P1296)","v":0},{"$f":"SUM(Q1295:Q1296)","v":0},{"$f":"SUM(R1295:R1296)","v":0}]
["80G",null,{"$f":"C1286","v":0},{"$f":"F1286","v":0},{"$f":"D1298","v":0},{"$f":"IF($B$1295=$C$1295,C1298,IF($B$1295=$D$1295,D1298,E1298))","v":0},null,null,null,null,"Final result","Selected F.Y.",{"$f":"'Tax Calculation'!C989","v":0},{"$f":"CONCATENATE(\"Total deduction allowed Rs.\",\"  \",M1299,,\"  \",\"for F.Y. \",\"  \",M1298)","v":"Total deduction allowed Rs.  0  for F.Y.   0"}]
["80CCG",null,{"$f":"C1291","v":0},{"$f":"F1291","v":0},{"$f":"D1299","v":0},{"$f":"IF($B$1295=$C$1295,C1299,IF($B$1295=$D$1295,D1299,E1299))","v":0},{"$f":"IF(E2=\"2019-20\",0,F1299)","v":0},null,null,null,null,"Maxi Limit",{"$f":"IF($M$221=$P$212,$Q$220,$R$220)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"New option u/s 115BAC"]
[null,null,null,null,null,null,null,null,null,null,"TREATMENT OF SECTION 80TTB",null,null,null,"2017-18","2018-19","2019-20",null,"2017-18","2018-19","2019-20"]
[null,null,null,null,null,null,null,null,null,null,"SELECTED F.Y.",null,{"$f":"Statement!F2","v":"2021-22"},null,10000,50000,50000,null,10000,50000,50000]
[null,null,null,null,null,null,null,null,null,null,"TAX CATEGORY",null,{"$f":"Statement!C5","v":"MALE"},null,{"$f":"Statement!G64","v":0},{"$f":"O1303","v":0},{"$f":"P1303","v":0},null,{"$f":"INDEX('Employee Data'!$BU$6:$BU$556,MATCH(Statement!$H$2,'Employee Data'!$D$6:$D$556,0))","v":0},{"$f":"S1303","v":0},{"$f":"T1303","v":0}]
["Not Allowed (i.e. allowed from F.Y. 2018-19)",null,null,null,null,null,null,null,null,null,"FINAL RESULT",null,{"$f":"IF(M1303=\"SENIOR CITIZEN\",IF(M1302=$P$237,O1304,IF(M1302=P1301,P1304,0)))","v":false},{"$f":"IF(M1304=FALSE,0,M1304)","v":0},{"$f":"MIN(O1302:O1303)","v":0},{"$f":"IF($M$1303=\"VERY SENIOR CITIZEN\",MIN(P1302:P1303),IF($M$1303=\"SENIOR CITIZEN\",MIN(P1302:P1303),0))","v":0},{"$f":"IF($M$1303=\"VERY SENIOR CITIZEN\",MIN(Q1302:Q1303),IF($M$1303=\"SENIOR CITIZEN\",MIN(Q1302:Q1303),0))","v":0},null,{"$f":"MIN(S1302:S1303)","v":0},{"$f":"IF($M$1303=\"VERY SENIOR CITIZEN\",MIN(T1302:T1303),IF($M$1303=\"SENIOR CITIZEN\",MIN(T1302:T1303),0))","v":0},{"$f":"IF($M$1303=\"VERY SENIOR CITIZEN\",MIN(U1302:U1303),IF($M$1303=\"SENIOR CITIZEN\",MIN(U1302:U1303),0))","v":0}]
["Standard Deducation u/s (16ia)",null,null,null,null,null,null,null,null,null,"TREATMENT OF SECTION 80TTA",null,null,null,"2017-18","2018-19","2018-19",null,"2017-18","2018-19","2018-19"]
["Fin._Year","Gross Salary","Max Limit","Allowed limt",{"$f":"E2","v":"2021-22"},"80TTA","80TTB",null,null,null,"SELECTED F.Y.",null,{"$f":"M1302","v":"2021-22"},null,10000,10000,10000,null,10000,10000,10000]
["1985-86",{"$f":"Statement!H22","v":10050500},0,{"$f":"MAX(MIN(B1307,C1307),0)","v":0},"Not Allowed",0,0,null,null,null,"TAX CATEGORY",null,{"$f":"M1303","v":"MALE"},null,{"$f":"Statement!G63","v":0},{"$f":"O1307","v":0},{"$f":"P1307","v":0},null,{"$f":"INDEX('Employee Data'!$BU$6:$BU$556,MATCH(Statement!$H$2,'Employee Data'!$D$6:$D$556,0))","v":0},{"$f":"S1307","v":0},{"$f":"T1307","v":0}]
["1986-87",{"$f":"B1307","v":10050500},0,{"$f":"MAX(MIN(B1308,C1308),0)","v":0},"Not Allowed",0,0,null,null,null,"FINAL RESULT",null,{"$f":"IF(M1307=\"SENIOR CITIZEN\",IF(M1306=O1305,O1308,IF(M1306=P1305,P1308,0)))","v":false},{"$f":"IF(M1306=O1305,O1313,P1313)","v":0},{"$f":"MIN(O1306:O1307)","v":0},{"$f":"IF($M$1303=\"SENIOR CITIZEN\",0,MIN(P1306:P1307))","v":0},{"$f":"IF($M$1303=\"SENIOR CITIZEN\",0,MIN(Q1306:Q1307))","v":0},{"$f":"IF($N$252=\"SENIOR CITIZEN\",0,MIN(R1306:R1307))","v":0},{"$f":"MIN(S1306:S1307)","v":0},{"$f":"IF($M$1303=\"SENIOR CITIZEN\",0,MIN(T1306:T1307))","v":0},{"$f":"IF($M$1303=\"SENIOR CITIZEN\",0,MIN(U1306:U1307))","v":0},{"$f":"IF($N$252=\"SENIOR CITIZEN\",0,MIN(V1306:V1307))","v":0}]
["1987-88",{"$f":"B1308","v":10050500},0,0,"Not Allowed",0,0,null,null,null,null,"A","MALE",null,{"$f":"O1308","v":0},{"$f":"P1308","v":0},{"$f":"Q1308","v":0},null,{"$f":"S1308","v":0},{"$f":"T1308","v":0},{"$f":"U1308","v":0}]
["1988-89",10050500,0,0,"Not Allowed",0,0,null,null,null,null,"B","FEMALE",null,{"$f":"O1309","v":0},{"$f":"P1309","v":0},0,null,{"$f":"S1309","v":0},{"$f":"T1309","v":0},0]
["1989-90",10050500,0,0,"Not Allowed",0,0,null,null,null,null,"C","SENIOR CITIZEN",null,{"$f":"O1308","v":0},{"$f":"P1308","v":0},{"$f":"Q1308","v":0},null,{"$f":"S1308","v":0},{"$f":"T1308","v":0},{"$f":"U1308","v":0}]
["1990-91",10050500,0,0,"Not Allowed",0,0,null,null,null,null,"D","VERY SENIOR CITIZEN",null,{"$f":"O1311","v":0},0,0,null,{"$f":"S1311","v":0},{"$f":"T1311","v":0},0]
["1991-92",10050500,0,0,"Not Allowed",0,0,null,null,null,null,{"$f":"INDEX(L1309:L1312,MATCH(M1313,M1309:M1312,0))","v":"A"},{"$f":"M1307","v":"MALE"},null,{"$f":"INDEX($O$1309:$O$1312,MATCH($M$1313,$M$1309:$M$1312,0))","v":0},{"$f":"INDEX($P$1309:$P$1312,MATCH($M$1313,$M$1309:$M$1312,0))","v":0},{"$f":"INDEX($P$1309:$P$1312,MATCH($M$1313,$M$1309:$M$1312,0))","v":0},null,{"$f":"INDEX($O$1309:$O$1312,MATCH($M$1313,$M$1309:$M$1312,0))","v":0},{"$f":"INDEX($P$1309:$P$1312,MATCH($M$1313,$M$1309:$M$1312,0))","v":0},{"$f":"INDEX($P$1309:$P$1312,MATCH($M$1313,$M$1309:$M$1312,0))","v":0}]
["1992-93",10050500,0,0,"Not Allowed",0,0,null,null,null,null,null,"FINAL VALUE FOR 80TTA",null,{"$f":"IF(L1313=\"C\",O1312,IF(L1313=\"D\",O1312,O1312))","v":0},{"$f":"IF(L1313=\"A\",P1312,IF(L1313=\"B\",P1312,0))","v":0},{"$f":"IF(L1313=\"A\",Q1312,IF(L1313=\"B\",Q1312,0))","v":0},null,{"$f":"IF(L1313=\"C\",S1312,IF(L1313=\"D\",S1312,S1312))","v":0},{"$f":"IF(L1313=\"A\",T1312,IF(L1313=\"B\",T1312,0))","v":0},{"$f":"IF(L1313=\"A\",U1312,IF(L1313=\"B\",U1312,0))","v":0}]
["1993-94",10050500,0,0,"Not Allowed",0,0,null,null,null,null,null,"FINAL VALAUE FOR 80TTB",null,0,{"$f":"IF($L$1313=\"C\",P1304,IF($L$1313=\"D\",P1304,0))","v":0},{"$f":"IF($L$1313=\"C\",Q1304,IF($L$1313=\"D\",Q1304,0))","v":0},null,0,{"$f":"IF($L$1313=\"C\",T1304,IF($L$1313=\"D\",T1304,0))","v":0},{"$f":"IF($L$1313=\"C\",U1304,IF($L$1313=\"D\",U1304,0))","v":0}]
["1994-95",10050500,0,0,"Not Allowed",0,0]
["1995-96",10050500,0,0,"Not Allowed",0,0]
["1996-97",10050500,0,0,"Not Allowed",0,0]
["1997-98",10050500,0,0,"Not Allowed",0,0]
["1998-99",10050500,0,0,"Not Allowed",0,0]
["1999-00",10050500,0,0,"Not Allowed",0,0]
["2000-01",10050500,0,0,"Not Allowed",0,0]
["2001-02",10050500,0,0,"Not Allowed",0,0]
["2002-03",10050500,0,0,"Not Allowed",0,0]
["2003-04",10050500,0,0,"Not Allowed",0,0]
["2004-05",10050500,0,0,"Not Allowed",0,0]
["2005-06",10050500,0,0,"Not Allowed",0,0]
["2006-07",10050500,0,0,"Not Allowed",0,0]
["2007-08",10050500,0,0,"Not Allowed",0,0]
["2008-09",10050500,0,0,"Not Allowed",0,0]
["2009-10",10050500,0,0,"Not Allowed",0,0]
["2010-11",10050500,0,0,"Not Allowed",0,0]
["2011-12",10050500,0,0,"Not Allowed",0,0]
["2012-13",10050500,0,0,"allowed",{"$f":"O1314","v":0},{"$f":"O1315","v":0}]
["2013-14",10050500,0,0,"allowed",{"$f":"F1334","v":0},{"$f":"G1334","v":0}]
["2014-15",10050500,0,0,"allowed",{"$f":"F1335","v":0},0]
["2015-16",10050500,0,0,"allowed",0,0]
["2016-17",10050500,0,0,"allowed",0,0]
["2017-18",10050500,0,0,"allowed",{"$f":"O1314","v":0},0]
["2018-19",10050500,0,0,"allowed",{"$f":"P1314","v":0},{"$f":"P1315","v":0}]
["2019-20",10050500,40000,40000,"allowed",{"$f":"Q1314","v":0},{"$f":"Q1315","v":0}]
["2020-21",10050500,50000,50000,"allowed",{"$f":"F1341","v":0},{"$f":"G1341","v":0}]
[null,null,null,{"$f":"INDEX(D1307:D1342,MATCH($E$1306,$A$1307:$A$1342,0))","v":{"$error":"#N/A"}},{"$f":"INDEX(E1307:E1342,MATCH($E$1306,$A$1307:$A$1342,0))","v":{"$error":"#N/A"}},{"$f":"INDEX(F1307:F1342,MATCH($E$1306,$A$1307:$A$1342,0))","v":{"$error":"#N/A"}},{"$f":"INDEX(G1307:G1342,MATCH($E$1306,$A$1307:$A$1342,0))","v":{"$error":"#N/A"}}]
[]
["TAX TREATMENT OF SECTION 80CCD(2)"]
["Fin. Year",{"$f":"Statement!$F$2","v":"2021-22"}]
["Investment",{"$f":"Statement!$G$51","v":0}]
["Gross Salary",{"$f":"Statement!$G$8","v":10000500},null,null,"IF(I51>0,IF(F2=\"2020-21\",MIN(ROUND(G8*5%,0),750000,MIN(ROUND(G8*10%,0)))))"]
["Code",{"$f":"IF(B1346=\"2020-21\",1,0)","v":0},"Allowed amt"]
[0,{"$f":"MIN(ROUND(B1348*10%,0),B1347)","v":0},{"$f":"MIN($B$1347,B1350)","v":0}]
[1,{"$f":"MIN(ROUND(B1348*10%,0),750000)","v":750000},{"$f":"MIN($B$1347,B1351)","v":0}]
[null,null,{"$f":"IF(B1349=A1350,C1350,C1351)","v":0}]

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[null,"DDO Data",null,null,"Employee Data",null,null,null,null,null,null,null,null,null,null,null,null,null,"647805  PRAVESH KUMAR SHARMA"]
[]
[{"$f":"IF($F$4>=$B$4,\"New option u/s 115BAC is applicable for F.Y. 2020-21\",CONCATENATE(\"New option u/s 115BAC is not applicable for F.Y.\",'Table for form 16'!F2))","v":"New option u/s 115BAC is applicable for F.Y. 2020-21"},null,null,null,null,null,null,null,null,null,"Existing Option",null,null,null,null,null,null,null,null,647805]
[null,"2020-21",null,"F.Y.",null,{"$f":"INDEX('Table for form 16'!$A$1081:$A$1117,MATCH('Form no 16'!$L$20,'Table for form 16'!$B$1081:$B$1117,0))","v":"2021-22"},null,null,null,null,{"$f":"IF($F$4>=B4,K3,\"Existing Option\")","v":"Existing Option"}]
["CATEGORY",null,null,null,{"$f":"INDEX('Employee Data'!$I$6:$I$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0))","v":"MALE"},null,null,null,null,null,null,null,null,null,null,"Employee code/ID",null,null,null,null,null,{"$f":"T3","v":647805}]
[]
["FORM 16",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Home"]
["[See rule 31(1)(a)]"]
["PART A"]
["Certificate under section 203 of the Income-tax Act,1961 for tax deducted at source  Salary"]
["Certificate No. ",null,null,{"$f":"IF(INDEX('Employee Data'!$CR$6:$CR$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0))=\"\",\"\",INDEX('Employee Data'!$CR$6:$CR$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0)))","v":1245},null,null,null,null,null,null,null,"Last updated on",null,null,null,null,null,null,{"$f":"IF(INDEX('Employee Data'!$CS$6:$CS$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0))=\"\",\"\",INDEX('Employee Data'!$CS$6:$CS$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0)))","v":""},null,null,null,null,null,null,null,null,null,"DDO Data"]
["Name and Address of Employer",null,null,null,null,null,null,null,null,null,null,"Name and Designation of Employee"]
[{"$f":"'DDO Data'!$D$3","v":"SAMPLE OFFICE"},null,null,null,null,null,null,null,null,null,null,{"$f":"INDEX('Employee Data'!$E$6:$E$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0))","v":"PRAVESH KUMAR SHARMA"}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"INDEX('Employee Data'!$F$6:$F$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0))","v":"ACCOUNTANT"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Employee Data"]
["PAN  of Deductor",null,null,"TAN of the Deductor",null,null,null,null,null,null,null,"PAN of the\n Employee",null,null,null,null,"Employee Reference No. provided by the Employer (If avaiable)"]
[]
[{"$f":"'DDO Data'!H5","v":"PANNOTREQD"},null,null,{"$f":"'DDO Data'!$E$5","v":"JDHO12345E"},null,null,null,null,null,null,null,{"$f":"UPPER(INDEX('Employee Data'!$G$6:$G$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0)))","v":"BEPPS1234Q"},null,null,null,null,{"$f":"IF(INDEX('Employee Data'!$H$6:$H$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0))=\"\",\"\",INDEX('Employee Data'!$H$6:$H$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0)))","v":"1234"}]
["CIT (TDS)",null,null,null,null,null,null,null,null,null,null,"Assessment Year",null,null,null,null,"Period with the Employer",null,null,null,null,null,null,null,null,null,null,null,"PART_B__Annexure"]
["Address:",null,{"$f":"IF('DDO Data'!$D$14=\"\",\"\",'DDO Data'!$D$14)","v":"The Commissioner of Income Tax (TDS) New Central Revenue Building, Statue Circle, Janpath, Jaipur - 302005"}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Employee Data'!K5","v":"2022-23"},null,null,null,null,"From",null,null,null,"To"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(INDEX('Employee Data'!$J$6:$J$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0))=\"\",\"\",(INDEX('Employee Data'!$J$6:$J$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0))))","v":"2021-04-01"},null,null,null,{"$f":"IF(INDEX('Employee Data'!$K$6:$K$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0))=\"\",\"\",(INDEX('Employee Data'!$K$6:$K$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0))))","v":"2022-03-31"}]
["City:                                       Pincode:",{"$f":"IF('DDO Data'!$D$15=\"\",\"\",'DDO Data'!$D$15)","v":"Jaipur  "},null,null,"Pin Code",null,null,{"$f":"IF('DDO Data'!$D$16=\"\",\"\",'DDO Data'!$D$16)","v":302005},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Statement"]
["Summary of  amount paid/credited and tax deducted at sourcethereon  in respect of employee"]
["Quarter",null,"Receipt Numbers of original quarterly statements of TDS under sub-section (3) of section 200",null,null,null,null,null,null,null,null,"Amount of paid/credited ",null,null,null,null,"Amount of tax deducted (Rs.)",null,null,null,null,"Amount of tax deposited/remitted (Rs.)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tax Calculator"]
[]
["Quarter 1",null,{"$f":"IF('DDO Data'!F8=\"\",\"\",'DDO Data'!F8)","v":""},null,null,null,null,null,null,null,null,0,null,null,null,null,{"$f":"INDEX('Employee Data'!$CN$6:$CN$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0))","v":10050},null,null,null,null,{"$f":"Q27","v":10050}]
["Quarter 2",null,{"$f":"IF('DDO Data'!F9=\"\",\"\",'DDO Data'!F9)","v":""},null,null,null,null,null,null,null,null,0,null,null,null,null,{"$f":"INDEX('Employee Data'!$CO$6:$CO$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0))","v":150},null,null,null,null,{"$f":"Q28","v":150}]
["Quarter 3",null,{"$f":"IF('DDO Data'!F10=\"\",\"\",'DDO Data'!F10)","v":""},null,null,null,null,null,null,null,null,0,null,null,null,null,{"$f":"INDEX('Employee Data'!$CP$6:$CP$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0))","v":240},null,null,null,null,{"$f":"Q29","v":240}]
["Quarter 4",null,{"$f":"IF('DDO Data'!F11=\"\",\"\",'DDO Data'!F11)","v":""},null,null,null,null,null,null,null,null,0,null,null,null,null,{"$f":"INDEX('Employee Data'!$CQ$6:$CQ$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0))","v":330},null,null,null,null,{"$f":"Q30","v":330}]
["Total (Rs.)",null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(L27:O30)","v":0},null,null,null,null,{"$f":"SUM(Q27:T30)","v":10770},null,null,null,null,{"$f":"Q31","v":10770}]
["I.  DETAILS OF TAX DEDUCTED AND DEPOSITED IN THE CENTRAL GOVERNMENT ACCOUNT THROUGH ADJUSTMENT"]
[]
["(The deductor to provide payment wise details of tax deducted and deposited with respect to the deductee)"]
["S.\nNo.","Tax Deposited in respect of the deductee(Rs.)","Book identification number (BIN)"]
[null,null,"Receipt numbers of Form No.24 G",null,null,null,null,null,null,"DDO serial number in Form No 24G",null,null,null,null,"Date of transfer voucher  (dd/mm/yyyy)",null,null,null,null,null,null,null,"Status of matching with Form No. 24G"]
[]
[]
[1,{"$f":"INDEX('Employee Data'!$CB$6:$CB$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0))","v":10000},{"$f":"'DDO Data'!L20","v":" "},{"$f":"'DDO Data'!M20","v":" "},{"$f":"'DDO Data'!N20","v":" "},{"$f":"'DDO Data'!O20","v":" "},{"$f":"'DDO Data'!P20","v":" "},{"$f":"'DDO Data'!Q20","v":" "},{"$f":"'DDO Data'!R20","v":"0"},{"$f":"'DDO Data'!S20","v":" "},{"$f":"'DDO Data'!T20","v":" "},{"$f":"'DDO Data'!U20","v":" "},{"$f":"'DDO Data'!V20","v":" "},{"$f":"'DDO Data'!W20","v":"0"},{"$f":"'DDO Data'!X20","v":""},{"$f":"'DDO Data'!Y20","v":""},{"$f":"'DDO Data'!Z20","v":""},{"$f":"'DDO Data'!AA20","v":""},{"$f":"'DDO Data'!AB20","v":""},{"$f":"'DDO Data'!AC20","v":""},{"$f":"'DDO Data'!AD20","v":""},{"$f":"'DDO Data'!AE20","v":""},{"$f":"'DDO Data'!H20","v":"Matched"}]
[2,{"$f":"INDEX('Employee Data'!$CC$6:$CC$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0))","v":20},{"$f":"'DDO Data'!L21","v":" "},{"$f":"'DDO Data'!M21","v":" "},{"$f":"'DDO Data'!N21","v":" "},{"$f":"'DDO Data'!O21","v":" "},{"$f":"'DDO Data'!P21","v":" "},{"$f":"'DDO Data'!Q21","v":" "},{"$f":"'DDO Data'!R21","v":"0"},{"$f":"'DDO Data'!S21","v":" "},{"$f":"'DDO Data'!T21","v":" "},{"$f":"'DDO Data'!U21","v":" "},{"$f":"'DDO Data'!V21","v":" "},{"$f":"'DDO Data'!W21","v":"0"},{"$f":"'DDO Data'!X21","v":""},{"$f":"'DDO Data'!Y21","v":""},{"$f":"'DDO Data'!Z21","v":""},{"$f":"'DDO Data'!AA21","v":""},{"$f":"'DDO Data'!AB21","v":""},{"$f":"'DDO Data'!AC21","v":""},{"$f":"'DDO Data'!AD21","v":""},{"$f":"'DDO Data'!AE21","v":""},"Matched"]
[3,{"$f":"INDEX('Employee Data'!$CD$6:$CD$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0))","v":30},{"$f":"'DDO Data'!L22","v":" "},{"$f":"'DDO Data'!M22","v":" "},{"$f":"'DDO Data'!N22","v":" "},{"$f":"'DDO Data'!O22","v":" "},{"$f":"'DDO Data'!P22","v":" "},{"$f":"'DDO Data'!Q22","v":" "},{"$f":"'DDO Data'!R22","v":"0"},{"$f":"'DDO Data'!S22","v":" "},{"$f":"'DDO Data'!T22","v":" "},{"$f":"'DDO Data'!U22","v":" "},{"$f":"'DDO Data'!V22","v":" "},{"$f":"'DDO Data'!W22","v":"0"},{"$f":"'DDO Data'!X22","v":""},{"$f":"'DDO Data'!Y22","v":""},{"$f":"'DDO Data'!Z22","v":""},{"$f":"'DDO Data'!AA22","v":""},{"$f":"'DDO Data'!AB22","v":""},{"$f":"'DDO Data'!AC22","v":""},{"$f":"'DDO Data'!AD22","v":""},{"$f":"'DDO Data'!AE22","v":""},"Matched"]
[4,{"$f":"INDEX('Employee Data'!$CE$6:$CE$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0))","v":40},{"$f":"'DDO Data'!L23","v":" "},{"$f":"'DDO Data'!M23","v":" "},{"$f":"'DDO Data'!N23","v":" "},{"$f":"'DDO Data'!O23","v":" "},{"$f":"'DDO Data'!P23","v":" "},{"$f":"'DDO Data'!Q23","v":" "},{"$f":"'DDO Data'!R23","v":"0"},{"$f":"'DDO Data'!S23","v":" "},{"$f":"'DDO Data'!T23","v":" "},{"$f":"'DDO Data'!U23","v":" "},{"$f":"'DDO Data'!V23","v":" "},{"$f":"'DDO Data'!W23","v":"0"},{"$f":"'DDO Data'!X23","v":""},{"$f":"'DDO Data'!Y23","v":""},{"$f":"'DDO Data'!Z23","v":""},{"$f":"'DDO Data'!AA23","v":""},{"$f":"'DDO Data'!AB23","v":""},{"$f":"'DDO Data'!AC23","v":""},{"$f":"'DDO Data'!AD23","v":""},{"$f":"'DDO Data'!AE23","v":""},"Matched"]
[5,{"$f":"INDEX('Employee Data'!$CF$6:$CF$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0))","v":50},{"$f":"'DDO Data'!L24","v":" "},{"$f":"'DDO Data'!M24","v":" "},{"$f":"'DDO Data'!N24","v":" "},{"$f":"'DDO Data'!O24","v":" "},{"$f":"'DDO Data'!P24","v":" "},{"$f":"'DDO Data'!Q24","v":" "},{"$f":"'DDO Data'!R24","v":"0"},{"$f":"'DDO Data'!S24","v":" "},{"$f":"'DDO Data'!T24","v":" "},{"$f":"'DDO Data'!U24","v":" "},{"$f":"'DDO Data'!V24","v":" "},{"$f":"'DDO Data'!W24","v":"0"},{"$f":"'DDO Data'!X24","v":""},{"$f":"'DDO Data'!Y24","v":""},{"$f":"'DDO Data'!Z24","v":""},{"$f":"'DDO Data'!AA24","v":""},{"$f":"'DDO Data'!AB24","v":""},{"$f":"'DDO Data'!AC24","v":""},{"$f":"'DDO Data'!AD24","v":""},{"$f":"'DDO Data'!AE24","v":""},"Matched"]
[6,{"$f":"INDEX('Employee Data'!$CG$6:$CG$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0))","v":60},{"$f":"'DDO Data'!L25","v":" "},{"$f":"'DDO Data'!M25","v":" "},{"$f":"'DDO Data'!N25","v":" "},{"$f":"'DDO Data'!O25","v":" "},{"$f":"'DDO Data'!P25","v":" "},{"$f":"'DDO Data'!Q25","v":" "},{"$f":"'DDO Data'!R25","v":"0"},{"$f":"'DDO Data'!S25","v":" "},{"$f":"'DDO Data'!T25","v":" "},{"$f":"'DDO Data'!U25","v":" "},{"$f":"'DDO Data'!V25","v":" "},{"$f":"'DDO Data'!W25","v":"0"},{"$f":"'DDO Data'!X25","v":""},{"$f":"'DDO Data'!Y25","v":""},{"$f":"'DDO Data'!Z25","v":""},{"$f":"'DDO Data'!AA25","v":""},{"$f":"'DDO Data'!AB25","v":""},{"$f":"'DDO Data'!AC25","v":""},{"$f":"'DDO Data'!AD25","v":""},{"$f":"'DDO Data'!AE25","v":""},"Matched"]
[7,{"$f":"INDEX('Employee Data'!$CH$6:$CH$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0))","v":70},{"$f":"'DDO Data'!L26","v":" "},{"$f":"'DDO Data'!M26","v":" "},{"$f":"'DDO Data'!N26","v":" "},{"$f":"'DDO Data'!O26","v":" "},{"$f":"'DDO Data'!P26","v":" "},{"$f":"'DDO Data'!Q26","v":" "},{"$f":"'DDO Data'!R26","v":"0"},{"$f":"'DDO Data'!S26","v":" "},{"$f":"'DDO Data'!T26","v":" "},{"$f":"'DDO Data'!U26","v":" "},{"$f":"'DDO Data'!V26","v":" "},{"$f":"'DDO Data'!W26","v":"0"},{"$f":"'DDO Data'!X26","v":""},{"$f":"'DDO Data'!Y26","v":""},{"$f":"'DDO Data'!Z26","v":""},{"$f":"'DDO Data'!AA26","v":""},{"$f":"'DDO Data'!AB26","v":""},{"$f":"'DDO Data'!AC26","v":""},{"$f":"'DDO Data'!AD26","v":""},{"$f":"'DDO Data'!AE26","v":""},"Matched"]
[8,{"$f":"INDEX('Employee Data'!$CI$6:$CI$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0))","v":80},{"$f":"'DDO Data'!L27","v":" "},{"$f":"'DDO Data'!M27","v":" "},{"$f":"'DDO Data'!N27","v":" "},{"$f":"'DDO Data'!O27","v":" "},{"$f":"'DDO Data'!P27","v":" "},{"$f":"'DDO Data'!Q27","v":" "},{"$f":"'DDO Data'!R27","v":"0"},{"$f":"'DDO Data'!S27","v":" "},{"$f":"'DDO Data'!T27","v":" "},{"$f":"'DDO Data'!U27","v":" "},{"$f":"'DDO Data'!V27","v":" "},{"$f":"'DDO Data'!W27","v":"0"},{"$f":"'DDO Data'!X27","v":""},{"$f":"'DDO Data'!Y27","v":""},{"$f":"'DDO Data'!Z27","v":""},{"$f":"'DDO Data'!AA27","v":""},{"$f":"'DDO Data'!AB27","v":""},{"$f":"'DDO Data'!AC27","v":""},{"$f":"'DDO Data'!AD27","v":""},{"$f":"'DDO Data'!AE27","v":""},"Matched"]
[9,{"$f":"INDEX('Employee Data'!$CJ$6:$CJ$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0))","v":90},{"$f":"'DDO Data'!L28","v":" "},{"$f":"'DDO Data'!M28","v":" "},{"$f":"'DDO Data'!N28","v":" "},{"$f":"'DDO Data'!O28","v":" "},{"$f":"'DDO Data'!P28","v":" "},{"$f":"'DDO Data'!Q28","v":" "},{"$f":"'DDO Data'!R28","v":"0"},{"$f":"'DDO Data'!S28","v":" "},{"$f":"'DDO Data'!T28","v":" "},{"$f":"'DDO Data'!U28","v":" "},{"$f":"'DDO Data'!V28","v":" "},{"$f":"'DDO Data'!W28","v":"0"},{"$f":"'DDO Data'!X28","v":""},{"$f":"'DDO Data'!Y28","v":""},{"$f":"'DDO Data'!Z28","v":""},{"$f":"'DDO Data'!AA28","v":""},{"$f":"'DDO Data'!AB28","v":""},{"$f":"'DDO Data'!AC28","v":""},{"$f":"'DDO Data'!AD28","v":""},{"$f":"'DDO Data'!AE28","v":""},"Matched"]
[10,{"$f":"INDEX('Employee Data'!$CK$6:$CK$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0))","v":100},{"$f":"'DDO Data'!L29","v":" "},{"$f":"'DDO Data'!M29","v":" "},{"$f":"'DDO Data'!N29","v":" "},{"$f":"'DDO Data'!O29","v":" "},{"$f":"'DDO Data'!P29","v":" "},{"$f":"'DDO Data'!Q29","v":" "},{"$f":"'DDO Data'!R29","v":"0"},{"$f":"'DDO Data'!S29","v":" "},{"$f":"'DDO Data'!T29","v":" "},{"$f":"'DDO Data'!U29","v":" "},{"$f":"'DDO Data'!V29","v":" "},{"$f":"'DDO Data'!W29","v":"0"},{"$f":"'DDO Data'!X29","v":""},{"$f":"'DDO Data'!Y29","v":""},{"$f":"'DDO Data'!Z29","v":""},{"$f":"'DDO Data'!AA29","v":""},{"$f":"'DDO Data'!AB29","v":""},{"$f":"'DDO Data'!AC29","v":""},{"$f":"'DDO Data'!AD29","v":""},{"$f":"'DDO Data'!AE29","v":""},"Matched"]
[11,{"$f":"INDEX('Employee Data'!$CL$6:$CL$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0))","v":110},{"$f":"'DDO Data'!L30","v":" "},{"$f":"'DDO Data'!M30","v":" "},{"$f":"'DDO Data'!N30","v":" "},{"$f":"'DDO Data'!O30","v":" "},{"$f":"'DDO Data'!P30","v":" "},{"$f":"'DDO Data'!Q30","v":" "},{"$f":"'DDO Data'!R30","v":"0"},{"$f":"'DDO Data'!S30","v":" "},{"$f":"'DDO Data'!T30","v":" "},{"$f":"'DDO Data'!U30","v":" "},{"$f":"'DDO Data'!V30","v":" "},{"$f":"'DDO Data'!W30","v":"0"},{"$f":"'DDO Data'!X30","v":""},{"$f":"'DDO Data'!Y30","v":""},{"$f":"'DDO Data'!Z30","v":""},{"$f":"'DDO Data'!AA30","v":""},{"$f":"'DDO Data'!AB30","v":""},{"$f":"'DDO Data'!AC30","v":""},{"$f":"'DDO Data'!AD30","v":""},{"$f":"'DDO Data'!AE30","v":""},"Matched"]
[12,{"$f":"INDEX('Employee Data'!$CM$6:$CM$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0))","v":120},{"$f":"'DDO Data'!L31","v":" "},{"$f":"'DDO Data'!M31","v":" "},{"$f":"'DDO Data'!N31","v":" "},{"$f":"'DDO Data'!O31","v":" "},{"$f":"'DDO Data'!P31","v":" "},{"$f":"'DDO Data'!Q31","v":" "},{"$f":"'DDO Data'!R31","v":"0"},{"$f":"'DDO Data'!S31","v":" "},{"$f":"'DDO Data'!T31","v":" "},{"$f":"'DDO Data'!U31","v":" "},{"$f":"'DDO Data'!V31","v":" "},{"$f":"'DDO Data'!W31","v":"0"},{"$f":"'DDO Data'!X31","v":""},{"$f":"'DDO Data'!Y31","v":""},{"$f":"'DDO Data'!Z31","v":""},{"$f":"'DDO Data'!AA31","v":""},{"$f":"'DDO Data'!AB31","v":""},{"$f":"'DDO Data'!AC31","v":""},{"$f":"'DDO Data'!AD31","v":""},{"$f":"'DDO Data'!AE31","v":""},"Matched"]
["TOTAL",{"$f":"SUM(B39:B50)","v":10770}]
[]
["Certificate No. ",null,{"$f":"IF($D$11=\"\",\"\",$D$11)","v":1245},null,null,null,"TAN of employer",null,null,null,{"$f":"$D$17","v":"JDHO12345E"},null,null,null,"PAN of employee",null,null,null,{"$f":"$L$17","v":"BEPPS1234Q"},null,null,"A.YEAR",null,{"$f":"$L$20","v":"2022-23"}]
["II.  DETAILS OF TAX DEDUCTED AND DEPOSITED IN THE CENTRAL GOVERNMENT ACCOUNT  THROUGH CHALLAN\n (The deductor to provide payment wise details of tax deducted and deposited with respect to the deductee)"]
[]
["S.No.","Tax Deposited in respect of the deductee (Rs.)","Challan identification number (CIN)"]
[null,null,"BSR Code of tbe Bank Branch",null,null,null,null,null,null,"Date on which tax deposited (dd/mm/yyyy)",null,null,null,null,null,null,null,"Challan Serial Number",null,null,null,null,"Status of matching with OLTAS"]
[1,{"$f":"INDEX('Employee Data'!$CV$6:$CV$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0))","v":20},{"$f":"'DDO Data'!L37","v":" "},{"$f":"'DDO Data'!M37","v":" "},{"$f":"'DDO Data'!N37","v":" "},{"$f":"'DDO Data'!O37","v":" "},{"$f":"'DDO Data'!P37","v":" "},{"$f":"'DDO Data'!Q37","v":" "},{"$f":"'DDO Data'!R37","v":"0"},{"$f":"'DDO Data'!X37","v":""},{"$f":"'DDO Data'!Y37","v":""},{"$f":"'DDO Data'!Z37","v":""},{"$f":"'DDO Data'!AA37","v":""},{"$f":"'DDO Data'!AB37","v":""},{"$f":"'DDO Data'!AC37","v":""},{"$f":"'DDO Data'!AD37","v":""},{"$f":"'DDO Data'!AE37","v":""},{"$f":"'DDO Data'!S37","v":" "},{"$f":"'DDO Data'!T37","v":" "},{"$f":"'DDO Data'!U37","v":" "},{"$f":"'DDO Data'!V37","v":" "},{"$f":"'DDO Data'!W37","v":"0"},{"$f":"IF('DDO Data'!G37=\"\",\"\",\"Matched\")","v":""}]
[2,{"$f":"INDEX('Employee Data'!$CW$6:$CW$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0))","v":0},{"$f":"'DDO Data'!L38","v":" "},{"$f":"'DDO Data'!M38","v":" "},{"$f":"'DDO Data'!N38","v":" "},{"$f":"'DDO Data'!O38","v":" "},{"$f":"'DDO Data'!P38","v":" "},{"$f":"'DDO Data'!Q38","v":" "},{"$f":"'DDO Data'!R38","v":"0"},{"$f":"'DDO Data'!X38","v":""},{"$f":"'DDO Data'!Y38","v":""},{"$f":"'DDO Data'!Z38","v":""},{"$f":"'DDO Data'!AA38","v":""},{"$f":"'DDO Data'!AB38","v":""},{"$f":"'DDO Data'!AC38","v":""},{"$f":"'DDO Data'!AD38","v":""},{"$f":"'DDO Data'!AE38","v":""},{"$f":"'DDO Data'!S38","v":" "},{"$f":"'DDO Data'!T38","v":" "},{"$f":"'DDO Data'!U38","v":" "},{"$f":"'DDO Data'!V38","v":" "},{"$f":"'DDO Data'!W38","v":"0"},{"$f":"IF('DDO Data'!G38=\"\",\"\",\"Matched\")","v":""}]
[3,{"$f":"INDEX('Employee Data'!$CX$6:$CX$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0))","v":0},{"$f":"'DDO Data'!L39","v":" "},{"$f":"'DDO Data'!M39","v":" "},{"$f":"'DDO Data'!N39","v":" "},{"$f":"'DDO Data'!O39","v":" "},{"$f":"'DDO Data'!P39","v":" "},{"$f":"'DDO Data'!Q39","v":" "},{"$f":"'DDO Data'!R39","v":"0"},{"$f":"'DDO Data'!X39","v":""},{"$f":"'DDO Data'!Y39","v":""},{"$f":"'DDO Data'!Z39","v":""},{"$f":"'DDO Data'!AA39","v":""},{"$f":"'DDO Data'!AB39","v":""},{"$f":"'DDO Data'!AC39","v":""},{"$f":"'DDO Data'!AD39","v":""},{"$f":"'DDO Data'!AE39","v":""},{"$f":"'DDO Data'!S39","v":" "},{"$f":"'DDO Data'!T39","v":" "},{"$f":"'DDO Data'!U39","v":" "},{"$f":"'DDO Data'!V39","v":" "},{"$f":"'DDO Data'!W39","v":"0"},{"$f":"IF('DDO Data'!G39=\"\",\"\",\"Matched\")","v":""}]
[4,{"$f":"INDEX('Employee Data'!$CY$6:$CY$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0))","v":0},{"$f":"'DDO Data'!L40","v":" "},{"$f":"'DDO Data'!M40","v":" "},{"$f":"'DDO Data'!N40","v":" "},{"$f":"'DDO Data'!O40","v":" "},{"$f":"'DDO Data'!P40","v":" "},{"$f":"'DDO Data'!Q40","v":" "},{"$f":"'DDO Data'!R40","v":"0"},{"$f":"'DDO Data'!X40","v":""},{"$f":"'DDO Data'!Y40","v":""},{"$f":"'DDO Data'!Z40","v":""},{"$f":"'DDO Data'!AA40","v":""},{"$f":"'DDO Data'!AB40","v":""},{"$f":"'DDO Data'!AC40","v":""},{"$f":"'DDO Data'!AD40","v":""},{"$f":"'DDO Data'!AE40","v":""},{"$f":"'DDO Data'!S40","v":" "},{"$f":"'DDO Data'!T40","v":" "},{"$f":"'DDO Data'!U40","v":" "},{"$f":"'DDO Data'!V40","v":" "},{"$f":"'DDO Data'!W40","v":"0"},{"$f":"IF('DDO Data'!G40=\"\",\"\",\"Matched\")","v":""}]
[5,{"$f":"INDEX('Employee Data'!$CZ$6:$CZ$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0))","v":0},{"$f":"'DDO Data'!L41","v":" "},{"$f":"'DDO Data'!M41","v":" "},{"$f":"'DDO Data'!N41","v":" "},{"$f":"'DDO Data'!O41","v":" "},{"$f":"'DDO Data'!P41","v":" "},{"$f":"'DDO Data'!Q41","v":" "},{"$f":"'DDO Data'!R41","v":"0"},{"$f":"'DDO Data'!X41","v":""},{"$f":"'DDO Data'!Y41","v":""},{"$f":"'DDO Data'!Z41","v":""},{"$f":"'DDO Data'!AA41","v":""},{"$f":"'DDO Data'!AB41","v":""},{"$f":"'DDO Data'!AC41","v":""},{"$f":"'DDO Data'!AD41","v":""},{"$f":"'DDO Data'!AE41","v":""},{"$f":"'DDO Data'!S41","v":" "},{"$f":"'DDO Data'!T41","v":" "},{"$f":"'DDO Data'!U41","v":" "},{"$f":"'DDO Data'!V41","v":" "},{"$f":"'DDO Data'!W41","v":"0"},{"$f":"IF('DDO Data'!G41=\"\",\"\",\"Matched\")","v":""}]
[6,{"$f":"INDEX('Employee Data'!$DA$6:$DA$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0))","v":0},{"$f":"'DDO Data'!L42","v":" "},{"$f":"'DDO Data'!M42","v":" "},{"$f":"'DDO Data'!N42","v":" "},{"$f":"'DDO Data'!O42","v":" "},{"$f":"'DDO Data'!P42","v":" "},{"$f":"'DDO Data'!Q42","v":" "},{"$f":"'DDO Data'!R42","v":"0"},{"$f":"'DDO Data'!X42","v":""},{"$f":"'DDO Data'!Y42","v":""},{"$f":"'DDO Data'!Z42","v":""},{"$f":"'DDO Data'!AA42","v":""},{"$f":"'DDO Data'!AB42","v":""},{"$f":"'DDO Data'!AC42","v":""},{"$f":"'DDO Data'!AD42","v":""},{"$f":"'DDO Data'!AE42","v":""},{"$f":"'DDO Data'!S42","v":" "},{"$f":"'DDO Data'!T42","v":" "},{"$f":"'DDO Data'!U42","v":" "},{"$f":"'DDO Data'!V42","v":" "},{"$f":"'DDO Data'!W42","v":"0"},{"$f":"IF('DDO Data'!G42=\"\",\"\",\"Matched\")","v":""}]
[7,{"$f":"INDEX('Employee Data'!$DB$6:$DB$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0))","v":0},{"$f":"'DDO Data'!L43","v":" "},{"$f":"'DDO Data'!M43","v":" "},{"$f":"'DDO Data'!N43","v":" "},{"$f":"'DDO Data'!O43","v":" "},{"$f":"'DDO Data'!P43","v":" "},{"$f":"'DDO Data'!Q43","v":" "},{"$f":"'DDO Data'!R43","v":"0"},{"$f":"'DDO Data'!X43","v":""},{"$f":"'DDO Data'!Y43","v":""},{"$f":"'DDO Data'!Z43","v":""},{"$f":"'DDO Data'!AA43","v":""},{"$f":"'DDO Data'!AB43","v":""},{"$f":"'DDO Data'!AC43","v":""},{"$f":"'DDO Data'!AD43","v":""},{"$f":"'DDO Data'!AE43","v":""},{"$f":"'DDO Data'!S43","v":" "},{"$f":"'DDO Data'!T43","v":" "},{"$f":"'DDO Data'!U43","v":" "},{"$f":"'DDO Data'!V43","v":" "},{"$f":"'DDO Data'!W43","v":"0"},{"$f":"IF('DDO Data'!G43=\"\",\"\",\"Matched\")","v":""}]
[8,{"$f":"INDEX('Employee Data'!$DC$6:$DC$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0))","v":0},{"$f":"'DDO Data'!L44","v":" "},{"$f":"'DDO Data'!M44","v":" "},{"$f":"'DDO Data'!N44","v":" "},{"$f":"'DDO Data'!O44","v":" "},{"$f":"'DDO Data'!P44","v":" "},{"$f":"'DDO Data'!Q44","v":" "},{"$f":"'DDO Data'!R44","v":"0"},{"$f":"'DDO Data'!X44","v":""},{"$f":"'DDO Data'!Y44","v":""},{"$f":"'DDO Data'!Z44","v":""},{"$f":"'DDO Data'!AA44","v":""},{"$f":"'DDO Data'!AB44","v":""},{"$f":"'DDO Data'!AC44","v":""},{"$f":"'DDO Data'!AD44","v":""},{"$f":"'DDO Data'!AE44","v":""},{"$f":"'DDO Data'!S44","v":" "},{"$f":"'DDO Data'!T44","v":" "},{"$f":"'DDO Data'!U44","v":" "},{"$f":"'DDO Data'!V44","v":" "},{"$f":"'DDO Data'!W44","v":"0"},{"$f":"IF('DDO Data'!G44=\"\",\"\",\"Matched\")","v":""}]
[9,{"$f":"INDEX('Employee Data'!$DD$6:$DD$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0))","v":0},{"$f":"'DDO Data'!L45","v":" "},{"$f":"'DDO Data'!M45","v":" "},{"$f":"'DDO Data'!N45","v":" "},{"$f":"'DDO Data'!O45","v":" "},{"$f":"'DDO Data'!P45","v":" "},{"$f":"'DDO Data'!Q45","v":" "},{"$f":"'DDO Data'!R45","v":"0"},{"$f":"'DDO Data'!X45","v":""},{"$f":"'DDO Data'!Y45","v":""},{"$f":"'DDO Data'!Z45","v":""},{"$f":"'DDO Data'!AA45","v":""},{"$f":"'DDO Data'!AB45","v":""},{"$f":"'DDO Data'!AC45","v":""},{"$f":"'DDO Data'!AD45","v":""},{"$f":"'DDO Data'!AE45","v":""},{"$f":"'DDO Data'!S45","v":" "},{"$f":"'DDO Data'!T45","v":" "},{"$f":"'DDO Data'!U45","v":" "},{"$f":"'DDO Data'!V45","v":" "},{"$f":"'DDO Data'!W45","v":"0"},{"$f":"IF('DDO Data'!G45=\"\",\"\",\"Matched\")","v":""}]
[10,{"$f":"INDEX('Employee Data'!$DE$6:$DE$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0))","v":0},{"$f":"'DDO Data'!L46","v":" "},{"$f":"'DDO Data'!M46","v":" "},{"$f":"'DDO Data'!N46","v":" "},{"$f":"'DDO Data'!O46","v":" "},{"$f":"'DDO Data'!P46","v":" "},{"$f":"'DDO Data'!Q46","v":" "},{"$f":"'DDO Data'!R46","v":"0"},{"$f":"'DDO Data'!X46","v":""},{"$f":"'DDO Data'!Y46","v":""},{"$f":"'DDO Data'!Z46","v":""},{"$f":"'DDO Data'!AA46","v":""},{"$f":"'DDO Data'!AB46","v":""},{"$f":"'DDO Data'!AC46","v":""},{"$f":"'DDO Data'!AD46","v":""},{"$f":"'DDO Data'!AE46","v":""},{"$f":"'DDO Data'!S46","v":" "},{"$f":"'DDO Data'!T46","v":" "},{"$f":"'DDO Data'!U46","v":" "},{"$f":"'DDO Data'!V46","v":" "},{"$f":"'DDO Data'!W46","v":"0"},{"$f":"IF('DDO Data'!G46=\"\",\"\",\"Matched\")","v":""}]
[11,{"$f":"INDEX('Employee Data'!$DF$6:$DF$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0))","v":0},{"$f":"'DDO Data'!L47","v":" "},{"$f":"'DDO Data'!M47","v":" "},{"$f":"'DDO Data'!N47","v":" "},{"$f":"'DDO Data'!O47","v":" "},{"$f":"'DDO Data'!P47","v":" "},{"$f":"'DDO Data'!Q47","v":" "},{"$f":"'DDO Data'!R47","v":"0"},{"$f":"'DDO Data'!X47","v":""},{"$f":"'DDO Data'!Y47","v":""},{"$f":"'DDO Data'!Z47","v":""},{"$f":"'DDO Data'!AA47","v":""},{"$f":"'DDO Data'!AB47","v":""},{"$f":"'DDO Data'!AC47","v":""},{"$f":"'DDO Data'!AD47","v":""},{"$f":"'DDO Data'!AE47","v":""},{"$f":"'DDO Data'!S47","v":" "},{"$f":"'DDO Data'!T47","v":" "},{"$f":"'DDO Data'!U47","v":" "},{"$f":"'DDO Data'!V47","v":" "},{"$f":"'DDO Data'!W47","v":"0"},{"$f":"IF('DDO Data'!G47=\"\",\"\",\"Matched\")","v":""}]
[12,{"$f":"INDEX('Employee Data'!$DG$6:$DG$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0))","v":0},{"$f":"'DDO Data'!L48","v":" "},{"$f":"'DDO Data'!M48","v":" "},{"$f":"'DDO Data'!N48","v":" "},{"$f":"'DDO Data'!O48","v":" "},{"$f":"'DDO Data'!P48","v":" "},{"$f":"'DDO Data'!Q48","v":" "},{"$f":"'DDO Data'!R48","v":"0"},{"$f":"'DDO Data'!X48","v":""},{"$f":"'DDO Data'!Y48","v":""},{"$f":"'DDO Data'!Z48","v":""},{"$f":"'DDO Data'!AA48","v":""},{"$f":"'DDO Data'!AB48","v":""},{"$f":"'DDO Data'!AC48","v":""},{"$f":"'DDO Data'!AD48","v":""},{"$f":"'DDO Data'!AE48","v":""},{"$f":"'DDO Data'!S48","v":" "},{"$f":"'DDO Data'!T48","v":" "},{"$f":"'DDO Data'!U48","v":" "},{"$f":"'DDO Data'!V48","v":" "},{"$f":"'DDO Data'!W48","v":"0"},{"$f":"IF('DDO Data'!G48=\"\",\"\",\"Matched\")","v":""}]
["Total",{"$f":"SUM(B58:B69)","v":20}]
["Verification"]
["I",{"$f":"'DDO Data'!$D$12","v":"PQR"},null,null,null,null,null,null,{"$f":"IF('DDO Data'!$H$12=\"Male\",\"son of\",\"daughter of\")","v":"son of"},null,null,{"$f":"'DDO Data'!$D$13","v":"STUV"},null,null,null,null,null,null,null,"working in the capacity of "]
[{"$f":"C80","v":"ABCD"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"do hearby certify that a sum of "]
[{"$f":"IF('Form no 16'!B51>0,'Form no 16'!B51+B70,\"NIL\")","v":10790},{"$f":"IF('Form no 16'!#REF!>0,'Form no 16'!#REF!,\"NIL\")","v":{"$error":"#REF!"}},null,null,{"$f":"pravesh(A74)","v":"Rupees Ten Thousand Seven Hundred Ninety Only "},null,null,null,null,null,null,null,null,null,null,null,null,null,"has been  deducted at source "]
["and paid to  the credit of   the Central Government. I further certify  that the information given  above is true and correct based on the books of account, documents and available records"]
[]
[]
["Place :",null,{"$f":"IF(INDEX('Employee Data'!$CT$6:$CT$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0))=\"\",\"\",INDEX('Employee Data'!$CT$6:$CT$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0)))","v":""},null,null,null,null,null,null,null,null,null,"(Signature of the person responsible for deduction of tax)"]
["Date :",null,{"$f":"IF(INDEX('Employee Data'!$CU$6:$CU$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0))=\"\",\"\",INDEX('Employee Data'!$CU$6:$CU$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0)))","v":"2021-05-19"}]
["Designation",null,{"$f":"C195","v":"ABCD"},null,null,null,null,null,null,null,null,null,"Full Name",null,null,{"$f":"B72","v":"PQR"}]
[]
[]
["Certificate No. ",null,{"$f":"IF($D$11=\"\",\"\",$D$11)","v":1245},null,null,null,"TAN of employer",null,null,null,{"$f":"$D$17","v":"JDHO12345E"},null,null,null,"PAN of employee",null,null,null,{"$f":"$L$17","v":"BEPPS1234Q"},null,null,"A.YEAR",null,{"$f":"$L$20","v":"2022-23"}]
["PART B (Annexure)"]
["Details of Salary Paid and any other income and tax deducted"]
["(A)","Whether opting for taxation u/s 115BAC?",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($K$4=\"Existing Option\",\"NO\",\"YES\")","v":"NO"}]
[1," Gross Salary"]
["(a)  ","Salary as per provisons contained in sec 17(1)",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"INDEX('Employee Data'!$M$6:$M$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0))","v":5000120}]
["(b)  ","Value of perquisites u/s 17(2) ",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"INDEX('Employee Data'!$N$6:$N$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0))","v":0}]
[null,"(as per Form No. 12BA, wherever applicable)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," "]
["(c )  ","Profits in lieu of salary under section 17(3) ",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"INDEX('Employee Data'!$O$6:$O$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0))","v":0}]
[null,"(as per Form No.12BA, wherever applicable)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," "]
["(d)  ","Total",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"O88+O89+O91","v":5000120}]
["(e)","Reported total amount of salary received from other employer(s)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"INDEX('Employee Data'!$Q$6:$Q$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0))","v":9}]
[2,"Less : Allowance to the extent exempt under section 10"]
["Details",null,null,null,null,null,null,null,null,null,"Rs."]
["(a) ","Travel concession or assistance  u/s 10(5)",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($K$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$R$6:$R$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0)))","v":10}]
["(b) ","Death-cum-retirement gratuity u/s 10(10)",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($K$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$S$6:$S$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0)))","v":20}]
["(c ) ","Commuted value of pension u/s 10(10A)",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($K$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$T$6:$T$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0)))","v":30}]
["(d) ","Cash equivlent of leave salary encashment  u/s 10(10AA)",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($K$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$U$6:$U$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0)))","v":40}]
["(e) ","House rent allowance u/s  10(13 A)     ",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($K$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$V$6:$V$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0)))","v":50}]
["(f)  ","Conv Allow under Section 10(14)       ",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($K$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$W$6:$W$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0)))","v":60}]
["(g) ","Other Allowances exempt u/s 10",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($K$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$X$6:$X$556,MATCH($T$3,'Employee Data'!$D$6:$D$556,0)))","v":70}]
["(h) ","Total amount of exemption claimd u/s  10 \n[ 2(a)+2(b)+2( c)+2(d)+2(e)+2(f)+2(g)]",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(O97:R103)","v":280}]
[]
[3,"Total amount of salary received from current employer [1(d)-2(h)]",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Form no 16'!S93-W104","v":4999840}]
[4,"Less :Deductions  under section 16"]
["(a) ","Standard Deducation (u/s 16ia)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($K$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$AA$6:$AA$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0)))","v":50000}]
["(b)  ","Entertainment Allowance u/s 16(ii)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($K$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$AB$6:$AB$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0)))","v":0}]
["(c.)  ","Tax on Employment u/s 16(iii)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($K$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$AC$6:$AC$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0)))","v":0}]
[5,"Total amount of deductions u/s 16 [ 4(a)+ (b) + (c )]",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"S110+S109+S108","v":50000}]
[6," Income chargable under the head Salaries [3+1(e)-5]",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"W106+S94-W111","v":4949849}]
[7,"Add : Any other income reported by the employee under as per section 192 (2B)\n"]
["Details",null,null,null,null,null,null,null,null,null,"Rs."]
["(a) ","Income (or admissible loss) from house property reported by employee offered for TDS",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($K$4=\"New option u/s 115BAC\",0,-INDEX('Employee Data'!$AK$6:$AK$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0)))","v":-3}]
[]
["(b)  ","Income under the head Other Sources offered for TDS",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($K$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$AL$6:$AL$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0)))","v":12}]
[8,"Total amount of other income reported by the employee\n [(7(a) + 7(b)]",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"S115+S117","v":9}]
[9,"GROSS TOTAL INCOME ( 6 + 8 )",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"W112+W118","v":4949858}]
[10,"Deductions under chapter VI A"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Gross Amount",null,null,null,"Deductible Amount"]
["(a)","Deduction in respect of life insurance premia, contributions to provident fund etc. under section 80C",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(S124:V139)","v":136},null,null,null,{"$f":"IF((S122)>150000,150000,S122)","v":136}]
[]
["i.","Genral Provided Fund",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($K$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$AO$6:$AO$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0)))","v":1},null,null,null,{"$f":"S124","v":1}]
["ii.","State Insurance & Service Tax",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($K$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$AP$6:$AP$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0)))","v":2},null,null,null,2,null,null,null,null,null,"(d)  Rs. ... Rs. ..."]
["iii","Group Insurance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($K$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$AQ$6:$AQ$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0)))","v":3},null,null,null,3,null,null,null,null,null,"(e) Deductions in respect of amount paid/deposited to notified"]
["iv.","Life Insurance Premium",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($K$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$AR$6:$AR$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0)))","v":4},null,null,null,4,null,null,null,null,null,"pension scheme under section 80CCD (1B)"]
["v.","Accured Intrest on NSC",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($K$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$AS$6:$AS$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0)))","v":5},null,null,null,5,null,null,null,null,null,"Rs. ... Rs. ..."]
["vi.","Tution Fee",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($K$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$AT$6:$AT$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0)))","v":6},null,null,null,6,null,null,null,null,null,"(f) Deduction in respect of contribution by Employer to"]
["vii","Repayment of HBA",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($K$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$AU$6:$AU$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0)))","v":7},null,null,null,7,null,null,null,null,null,"pension scheme under section 80CCCD (2)"]
["viii","Hazard Fund",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($K$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$AV$6:$AV$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0)))","v":8},null,null,null,8,null,null,null,null,null,"Rs. ... Rs. ..."]
["ix","Purchases of NSC",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($K$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$AW$6:$AW$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0)))","v":9},null,null,null,9,null,null,null,null,null,"(g) Deduction in respect of health insurance premia under"]
["x","PPF",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($K$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$AX$6:$AX$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0)))","v":10},null,null,null,10,null,null,null,null,null,"section 80D"]
["xi","PLI / ULIP",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($K$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$AY$6:$AY$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0)))","v":11},null,null,null,11,null,null,null,null,null,"Rs. ... Rs. ..."]
["xii","IDBI/ICCI",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($K$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$AZ$6:$AZ$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0)))","v":12},null,null,null,12,null,null,null,null,null,"(h) Deduction in respect of interest on loan taken for higher"]
["xiii","BANK FD/POST OFFICE FD",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($K$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$BA$6:$BA$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0)))","v":13},null,null,null,13,null,null,null,null,null,"education under section 80E"]
["xiv","Equity link saving bond",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($K$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$BB$6:$BB$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0)))","v":14},null,null,null,14,null,null,null,null,null,"Rs. ... Rs. ..."]
["xv","Sukanya Samriddhi Account Deposit Scheme",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($K$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$BC$6:$BC$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0)))","v":15},null,null,null,15]
["xvi","Any other ded. u/s 80C",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($K$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$BD$6:$BD$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0)))","v":16},null,null,null,16]
["(b)","Deduction in respect of contribution to certain pension funds under section 80CCC",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($K$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$BE$6:$BE$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0)))","v":17},null,null,null,{"$f":"IF((S140)>150000,150000,S140)","v":17}]
[]
["( c)","Deduction in respect of contribution by taxpayer to pension scheme under section 80CCD (1)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($K$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$BF$6:$BF$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0)))","v":18},null,null,null,{"$f":"IF((S142)>150000,150000,S142)","v":18}]
[]
["(d)","Total deduction under section 80C, 80CCC and 80CCD(1)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"S122+S140+S142","v":171},null,null,null,{"$f":"IF((S144)>150000,150000,S144)","v":171}]
["Certificate No. ",null,{"$f":"IF($D$11=\"\",\"\",$D$11)","v":1245},null,null,null,"TAN of employer",null,null,null,{"$f":"$D$17","v":"JDHO12345E"},null,null,null,"PAN of employee",null,null,null,{"$f":"$L$17","v":"BEPPS1234Q"},null,null,"A.YEAR",null,{"$f":"$L$20","v":"2022-23"}]
[]
["(e)","Deductions in respect of amount paid/deposited to notified pension scheme under section 80CCD (1B)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($K$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$BI$6:$BI$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0)))","v":250000},null,null,null,{"$f":"IF(S147>50000,50000,S147)","v":50000}]
[]
["(f)","Deduction in respect of contribution by Employer to pension scheme under section 80CCCD (2)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"INDEX('Employee Data'!$BH$6:$BH$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0))","v":150000},null,null,null,{"$f":"MIN(ROUND(O88*10%,0),S149)","v":150000}]
[]
["(g)","Deduction in respect of health insurance premia under section 80D",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($K$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$BK$6:$BK$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0)))","v":250000},null,null,null,{"$f":"IF(S151>100000,100000,S151)","v":100000}]
[]
["(h)","Deduction in respect of interest on loan taken for higher education under section 80E",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($K$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$BO$6:$BO$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0)))","v":250000},null,null,null,{"$f":"S153","v":250000}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Gross Amount",null,null,null,"Qualifying Amount",null,null,null,"Deductible Amount"]
["(i)","Total Deduction in respect of donations to certain funds charitable institutions, etc. under section 80G",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"S156","v":250000},null,null,null,{"$f":"IF($K$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$BS$6:$BS$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0)))","v":250000},null,null,null,{"$f":"S156","v":250000}]
[]
["(j)","Deduction in respect of Interest on deposits in savings account under section 80TTA",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"S158","v":250000},null,null,null,{"$f":"IF($K$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$BU$6:$BU$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0)))","v":250000},null,null,null,{"$f":"'Table for form 16'!F1344","v":10000}]
[]
["(k)","Amount deductible under any other provision(s) of Chapter VI‐A"]
[null,"U/S 80CCF","Investment  in long term infrasturture bonds ",null,null,null,null,null,null,null,null,null,null,null,{"$f":"S161","v":250000},null,null,null,{"$f":"IF($K$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$BJ$6:$BJ$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0)))","v":250000},null,null,null,{"$f":"S161","v":250000}]
[null,"U/S 80DD-","Medical treat. of dependent handicapped person ",null,null,null,null,null,null,null,null,null,null,null,{"$f":"S162","v":250000},null,null,null,{"$f":"IF($K$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$BM$6:$BM$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0)))","v":250000},null,null,null,{"$f":"IF(S162>'Table for form 16'!F1229,'Table for form 16'!F1229,S162)","v":75000},null,{"$f":"IF(S162>0,INDEX('Employee Data'!$BL$6:$BL$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0)),\"\")","v":"Disability"}]
[null,"U/S 80DDB-","Spl ded.to the guardion of a patient suff.from Cancer/Aids ",null,null,null,null,null,null,null,null,null,null,null,{"$f":"S163","v":250000},null,null,null,{"$f":"IF($K$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$BN$6:$BN$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0)))","v":250000},null,null,null,{"$f":"IF(S163>'Table for form 16'!N1194,'Table for form 16'!N1194,S163)","v":40000}]
[]
[null,"U/S 80EE-"," Intrest paid on HBA(Loan taking after 01-04-13 excluding u/s 24B) ",null,null,null,null,null,null,null,null,null,null,null,{"$f":"S165","v":250000},null,null,null,{"$f":"IF($K$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$BP$6:$BP$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0)))","v":250000},null,null,null,{"$f":"IF(S165>'Table for form 16'!N1196,'Table for form 16'!N1196,S165)","v":50000}]
[]
[null,"U/S 80EEA- ","Interest on loan taken for certain house property ",null,null,null,null,null,null,null,null,null,null,null,{"$f":"S167","v":251000},null,null,null,{"$f":"IF($K$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$BQ$6:$BQ$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0)))","v":251000},null,null,null,{"$f":"IF(S167>'Table for form 16'!O1203,'Table for form 16'!O1203,S167)","v":150000}]
[null,"U/S 80EEB- ","Purchase of electric vehicle",null,null,null,null,null,null,null,null,null,null,null,252000,null,null,null,{"$f":"IF($K$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$BR$6:$BR$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0)))","v":252000},null,null,null,{"$f":"IF(S168>'Table for form 16'!O1204,'Table for form 16'!O1204,S168)","v":150000}]
[null,"U/S 80CCG-","New Rajiv Gandhi Saving Scheme ",null,null,null,null,null,null,null,null,null,null,null,250000,null,null,null,{"$f":"IF($K$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$BT$6:$BT$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0)))","v":250000},null,null,null,{"$f":"'Table for form 16'!G1232","v":0}]
[null,"U/S 80TTB-"," Interest income earned on Saving/ Fixed Deposits & Recurring Deposits ",null,null,null,null,null,null,null,null,null,null,null,250000,null,null,null,{"$f":"IF($K$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$BU$6:$BU$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0)))","v":250000},null,null,null,{"$f":"'Table for form 16'!G1344","v":0}]
[null,"U/S 80U- "," Phy. hand. person or blind person under section 80U",null,null,null,null,null,null,null,null,null,null,null,250000,null,null,null,{"$f":"IF($K$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$BX$6:$BX$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0)))","v":250000},null,null,null,{"$f":"'Table for form 16'!F1230","v":75000},null,{"$f":"IF(S171>0,INDEX('Employee Data'!$BW$6:$BW$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0)),\"\")","v":"Disability"}]
[null,{"$f":"Statement!B66","v":""},"(Any other deduction..Give name)",null,null,null,null,null,null,null,null,null,null,null,{"$f":"S172","v":250000},null,null,null,{"$f":"IF($K$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$BY$6:$BY$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0)))","v":250000},null,null,null,{"$f":"S172","v":250000}]
["(I )","Total of amount deductible under any other provision(s) of Chapter VI‐A",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(O161:R172)+SUM(O147:R159)","v":3003000},null,null,null,{"$f":"SUM(S161:V172)+SUM(S147:V159)","v":3903000},null,null,null,{"$f":"SUM(W161:Z172)+SUM(W147:X159)","v":1850000}]
[]
[11,"Aggregate of deductible amounts under Chapter VI-A",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(W144+W173)","v":1850171}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"ROUNDUP(W176,-1)","v":3099690},null,null,null,{"$f":"'Form no 16'!W119-W175","v":3099687}]
[12,"Total Income ( 9 - 11 ) (Rounded off u/s 288A)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(W119<=W175,0,IF(S176-W176<=5,ROUNDUP(S176,-1),ROUNDUP(S176,-1)-10))","v":3099690}]
[13," Tax on total income ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Table for form 16'!F1151","v":742407},null,null,null,null,null,{"$f":"'Table for form 16'!C1129","v":""}]
[14,"Rebate under section 87A, if applicable",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(W178>'Table for form 16'!E1150,'Table for form 16'!E1150,W178)","v":0}]
[15,"Surcharge,whenever applicable  (on tax computed at S.No. 13)                   ",null,null,null,null,null,{"$f":"IF('Table for form 16'!E1131>0,'Table for form 16'!B1132,\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Table for form 16'!D1118","v":0}]
[]
[16,{"$f":"IF('Table for form 16'!$F$2=\"2020-21\",\"Health and Education Cess & 4% \",IF('Table for form 16'!$F$2=\"2019-20\",\"Health and Education Cess & 4% \",IF('Table for form 16'!$F$2=\"2018-19\",\"Health and Education Cess & 4% \",\"Education Cess @2% on Tax+H.Education Cess @1% \")))","v":"Education Cess @2% on Tax+H.Education Cess @1% "},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Table for form 16'!E1128","v":29696},null,null,null,null,null,{"$f":"IF(AC178=\"\",\"\",'Table for form 16'!L1130)","v":""}]
[null,"(on tax computed at S.No.13 + surcharge  at S.No. 15)"]
[17," Tax payable ( 13+15+16-14 )",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Table for form 16'!F1128","v":772103}]
[18,"Less:  Releif under section 89 (attach details)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"INDEX('Employee Data'!$CA$6:$CA$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0))","v":0}]
[19,"Tax Payable ( 17-18 )",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"W184-W185","v":772103}]
["Verification"]
[]
["I",{"$f":"'DDO Data'!$D$12","v":"PQR"},null,null,null,null,null,null,{"$f":"IF('DDO Data'!$H$12=\"Male\",\"son of\",\"daughter of\")","v":"son of"},null,null,{"$f":"'DDO Data'!$D$13","v":"STUV"},null,null,null,null,null,null,null,"working in the capacity of "]
[{"$f":"A73","v":"ABCD"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"do hearby certify that the"]
[" information given  above is true and correct and is based on the books of account, documents ,TDS statements, and available records"]
[]
["Place :",null,{"$f":"IF(INDEX('Employee Data'!$CT$6:$CT$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0))=\"\",\"\",INDEX('Employee Data'!$CT$6:$CT$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0)))","v":""},null,null,null,null,null,null,null,null,null,"(Signature of the person responsible for deduction of tax)"]
["Date :",null,{"$f":"IF(INDEX('Employee Data'!$CU$6:$CU$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0))=\"\",\"\",INDEX('Employee Data'!$CU$6:$CU$556,MATCH('Form no 16'!$T$3,'Employee Data'!$D$6:$D$556,0)))","v":"2021-05-19"}]
["Designation",null,{"$f":"IF('DDO Data'!$D$6=\"\",\"\",'DDO Data'!D6)","v":"ABCD"},null,null,null,null,null,null,null,null,null,"Full Name",null,null,{"$f":"B189","v":"PQR"}]
[]
[]
[]
[]
[]
["Note : ","1.   aggregate amount deductible under section 80C shall not exceed one lakh rupees"]
[null,"2.   aggregate amount deductible under the three sections,i.e., 80C, 80CCC & 80CCD (1), shall not exceed one lakh fifty thousand rupees"]
[]
["B.  Other sections ( for e.g., 80E, 80G etc. ) under chapter VIA",null,null,null,null,null,null,null,null,null,null,null,null,null,"Gross Amount",null,null,null,"Qualifying Amount",null,null,null,"Deductible Amount"]
[]
[]
["Notes:"]
[1,"Government deductors to fill information in item I of Part A if tax is paid without production of an income-tax challan and in item II of Part A if tax is paid accompanied by an income-tax challan."]
[]
[2,"Non-Government deductors to fill information in item II of Part A."]
[3,"The deductor shall furnish the address of the Commissioner of Income-tax (TDS) having jurisdiction as regards TDS statements of the assessee."]
[]
[4,"If an assessee is employed under one employer only during the year, certificate in Form No. 16 issued for the quarter ending on 31st March 2021 of the financial year shall contain the details of tax deducted and deposited for all the quarters of the financial year."]
[]
[]
[5,"(i) If an assessee is employed under more than one employer during the year, each of the employers shall issue Part A of the certificate in Form No. 16 pertaining to the period for which such assessee was employed with each of the employers."]
[]
[]
[null,"(ii) Part B (Annexure) of the certificate in Form No.16 may be issued by each of the employers or the last employer at the option of the assessee."]
[]
[6,"In Part A, in items I and II, in the column for tax deposited in respect of deductee, furnish total amount of tax, surcharge and health and education cess."]
[]
[7,"Deductor shall duly fill details, where available, in item numbers 2(f) and 10(k) before furnishing of Part B (Annexure) to the employee.”;"]

{"sheet":"Agriculture","index":38,"n_rows":15,"n_cols":6,"rows_kept":15,"cut":false,"hidden":false,"merged":[[12,0,12,2],[12,3,12,4],[0,0,0,4],[1,0,1,4],[2,2,2,4]]}
["Income Tax Calculation on Agriculture Income from Fin. Year 1985-86 to 2021-22",null,null,null,null,"Home"]
["Design & Prepaired by Pravesh Kumar Sharma, Accountant, please call-9460100093 or write mail to  praveshbkn@gmail.com for further query/error/updation/suggestion"]
["Select option ","New option u/s 115BAC",{"$f":"IF($B$5>=$C$4,\"New option u/s 115BAC is applicable from F.Y. 2020-21\",CONCATENATE(\"New option u/s 115BAC is not applicable for F.Y.\",$B$5))","v":"New option u/s 115BAC is applicable from F.Y. 2020-21"}]
[null,{"$f":"IF($B$5>=$C$4,B3,\"Existing Option\")","v":"New option u/s 115BAC"},"2020-21"]
["Relevant Financial Year","2021-22","Tax Treatment",{"$f":"CONCATENATE(\"(\",\"A\",\")\",\"Taxation on Rs.\",\"  \",B10)","v":"(A)Taxation on Rs.  7125100"},{"$f":"CONCATENATE(\"(\",\"B\",\")\",\"Taxation on Rs.\",\"  \",B12)","v":"(B)Taxation on Rs.  2425000"}]
["Tax Category","Senior Citizen","Income tax on Total Income",{"$f":"'Table for agriA'!C1118","v":1875030},{"$f":"'Table for agriA (2)'!C1118","v":465000}]
["Gross Taxable Income (Without Agriculture Income)",5000100,"Less-: Rebate U/S 87A, if applicable",{"$f":"'Table for agriA'!J1118","v":0},{"$f":"'Table for agriA (2)'!J1118","v":0}]
["Less-: Ded. under chapter VI A",0,"Surcharge (if any)",{"$f":"'Table for agriA'!D1118","v":187503},{"$f":"'Table for agriA (2)'!D1118","v":0}]
["Add_: Net Agriculture Income)",2125000,"E. Cess (Tax on Taxable Income-Rebate u/s 87A)",{"$f":"'Table for agriA'!K1118","v":82501},{"$f":"'Table for agriA (2)'!K1118","v":18600}]
["Total Income  (A)",{"$f":"IF($B$4=\"New option u/s 115BAC\",B7+B9,IF(B8<B7,ROUND((B7+B9-B8),-1),B7+B9-B7))","v":7125100},"Tax Liability Due",{"$f":"'Table for agriA'!L1118","v":2145034},{"$f":"'Table for agriA (2)'!L1118","v":483600}]
["Basic Exemption Limit",{"$f":"'Table for agriA'!$D$1159","v":300000},"Less-: Relief u/s 89(1)",null,0]
["Basic Exemption Limit+Net agriculture income (B)",{"$f":"B11+B9","v":2425000},"Total Tax Liability Due",{"$f":"IF(D11>D10,0,IFERROR(D10-D11,0))","v":2145034},{"$f":"IF(E11>E10,0,IFERROR(E10-E11,0))","v":483600}]
[{"$f":"CONCATENATE(\"Net Income Tax (with Agriculture Income i.e.\",\"  \",\"Rs.\",D12,\"  \",\"Less\",\"  \",\"Rs.\",E12,\")\")","v":"Net Income Tax (with Agriculture Income i.e.  Rs.2145034  Less  Rs.483600)"},null,null,{"$f":"D12-E12","v":1661434}]
[]
[null,null,null,null,null,"Home"]

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["Tax computation for Tax Calculator"]
[{"$f":"Agriculture!$B$4","v":"New option u/s 115BAC"},"Financial Year",null,null,{"$f":"Agriculture!$B$5","v":"2021-22"},null,null,null,"(Above 60 year but less than 80)",null,{"$f":"E4+250000","v":7375100}]
[null,"Tax Category",null,null,{"$f":"Agriculture!$B$6","v":"Senior Citizen"}]
[null,"Taxable Income",null,null,{"$f":"Agriculture!$B$10","v":7125100},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"pravesh(U1002)","v":"Rupees Fifty Lakh  Only "}]
["Fin. Year",null,1985,{"$f":"C5+1","v":1986},null,"1985-86",null,"Computation Table",null,null,null,null,null,"Fin. Year",null,1985,{"$f":"P5+1","v":1986}]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C5","v":1985},{"$f":"D5","v":1986}]
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["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I10,IF($E$3=\"Female\",I17,IF($E$3=\"Senior Citizen\",I24,I31)))","v":177090}]
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[{"$f":"B18+1","v":100001},null,0.5,100000,{"$f":"IF(J16=0,0,E18)","v":29250},0.05,0,{"$f":"H12","v":50000},{"$f":"IF(H15>H19,H15-H19,0)","v":7075100},{"$f":"IF(I19>0,ROUND(I19*I15,0),0)","v":3537550},{"$f":"I19-J19","v":3537550},{"$f":"IF(H17>0,ROUND(H17*L15,0),0)","v":177090},{"$f":"IF(K19>L19,0,L19-K19)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K10,IF($E$3=\"Female\",K17,IF($E$3=\"Senior Citizen\",K24,K31)))","v":3718890}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H8","v":7125100},{"$f":"VLOOKUP(H22,A22:C26,3)","v":0.5},{"$f":"INDEX(D22:D26,MATCH(I22,C22:C26,0))","v":100000},{"$f":"INDEX(E22:E26,MATCH(I22,C22:C26,0))","v":29250},{"$f":"IF(H22>H26,VLOOKUP(H22,A22:F26,6),0)","v":0.05},{"$f":"VLOOKUP(H22,A22:G26,7)","v":0}]
[{"$f":"B22+1","v":18001},25000,0.25,{"$f":"B22","v":18000},{"$f":"(B23-B22)*C23","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B23+1","v":25001},50000,0.3,{"$f":"B23","v":25000},{"$f":"E23+(B24-B23)*C24","v":9250},0,0,{"$f":"IF(I22=C26,E25+ROUND((H22-J22),0)*I22,IF(I22=C25,E24+ROUND((H22-J22)*I22,0),IF(I22=C24,E23+ROUND((H22-J22)*I22,0),IF(I22=C23,E22+ROUND((H22-J22)*I22,0),E21+ROUND((H22-J22)*I22,0)))))","v":3541800},{"$f":"MIN(K26:L26)","v":177090},{"$f":"ROUND(SUM(H24+I24)*M22,0)","v":0},{"$f":"SUM(H24:J24)","v":3718890}]
[{"$f":"B24+1","v":50001},100000,0.4,{"$f":"B24","v":50000},{"$f":"E24+(B25-B24)*C25","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B25+1","v":100001},null,0.5,100000,{"$f":"IF(J23=0,0,E25)","v":29250},0.05,0,{"$f":"H19","v":50000},{"$f":"IF(H22>H26,H22-H26,0)","v":7075100},{"$f":"IF(I26>0,ROUND(I26*I22,0),0)","v":3537550},{"$f":"I26-J26","v":3537550},{"$f":"IF(H24>0,ROUND(H24*L22,0),0)","v":177090},{"$f":"IF(K26>L26,0,L26-K26)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H8","v":7125100},{"$f":"VLOOKUP(H29,A29:C33,3)","v":0.5},{"$f":"INDEX(D29:D33,MATCH(I29,C29:C33,0))","v":100000},{"$f":"INDEX(E29:E33,MATCH(I29,C29:C33,0))","v":29250},{"$f":"IF(H29>H33,VLOOKUP(H29,A29:F33,6),0)","v":0.05},{"$f":"VLOOKUP(H29,A29:G33,7)","v":0}]
[{"$f":"B29+1","v":18001},25000,0.25,{"$f":"B29","v":18000},{"$f":"(B30-B29)*C30","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B30+1","v":25001},50000,0.3,{"$f":"B30","v":25000},{"$f":"E30+(B31-B30)*C31","v":9250},0,0,{"$f":"IF(I29=C33,E32+ROUND((H29-J29),0)*I29,IF(I29=C32,E31+ROUND((H29-J29)*I29,0),IF(I29=C31,E30+ROUND((H29-J29)*I29,0),IF(I29=C30,E29+ROUND((H29-J29)*I29,0),E28+ROUND((H29-J29)*I29,0)))))","v":3541800},{"$f":"MIN(K33:L33)","v":177090},{"$f":"ROUND(SUM(H31+I31)*M29,0)","v":0},{"$f":"SUM(H31:J31)","v":3718890}]
[{"$f":"B31+1","v":50001},100000,0.4,{"$f":"B31","v":50000},{"$f":"E31+(B32-B31)*C32","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B32+1","v":100001},null,0.5,100000,{"$f":"IF(J30=0,0,E32)","v":29250},0.05,0,{"$f":"H26","v":50000},{"$f":"IF(H29>H33,H29-H33,0)","v":7075100},{"$f":"IF(I33>0,ROUND(I33*I29,0),0)","v":3537550},{"$f":"I33-J33","v":3537550},{"$f":"IF(H31>0,ROUND(H31*L29,0),0)","v":177090},{"$f":"IF(K33>L33,0,L33-K33)","v":0}]
[null,null,{"$f":"D5","v":1986},{"$f":"C34+1","v":1987},null,"1986-87"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C34","v":1986},{"$f":"D34","v":1987}]
[0,18000,0,0,0,0,0,{"$f":"$E$4","v":7125100},{"$f":"VLOOKUP(H37,A37:C41,3)","v":0.5},{"$f":"INDEX(D37:D41,MATCH(I37,C37:C41,0))","v":100000},{"$f":"INDEX(E37:E41,MATCH(I37,C37:C41,0))","v":29250},{"$f":"IF(H37>H41,VLOOKUP(H37,A37:F41,6),0)","v":0.05},{"$f":"VLOOKUP(H37,A37:G41,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B37,IF($E$3=\"Female\",B44,IF($E$3=\"Senior Citizen\",B51,B58)))","v":18000},0]
[{"$f":"B37+1","v":18001},25000,0.25,{"$f":"B37","v":18000},{"$f":"(B38-B37)*C38","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O37+1","v":18001},25000,0.25]
[{"$f":"B38+1","v":25001},50000,0.3,{"$f":"B38","v":25000},{"$f":"E38+(B39-B38)*C39","v":9250},0,0,{"$f":"IF(I37=C41,E40+ROUND((H37-J37),0)*I37,IF(I37=C40,E39+ROUND((H37-J37)*I37,0),IF(I37=C39,E38+ROUND((H37-J37)*I37,0),IF(I37=C38,E37+ROUND((H37-J37)*I37,0),E36+ROUND((H37-J37)*I37,0)))))","v":3541800},{"$f":"MIN(K41:L41)","v":177090},{"$f":"ROUND(SUM(H39+I39)*M37,0)","v":0},{"$f":"SUM(H39:J39)","v":3718890},null,null,{"$f":"O38+1","v":25001},50000,0.3]
[{"$f":"B39+1","v":50001},100000,0.4,{"$f":"B39","v":50000},{"$f":"E39+(B40-B39)*C40","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O39+1","v":50001},100000,0.4]
[{"$f":"B40+1","v":100001},null,0.5,100000,{"$f":"IF(J38=0,0,E40)","v":29250},0.05,0,50000,{"$f":"IF(H37>H41,H37-H41,0)","v":7075100},{"$f":"IF(I41>0,ROUND(I41*I37,0),0)","v":3537550},{"$f":"I41-J41","v":3537550},{"$f":"IF(H39>0,ROUND(H39*L37,0),0)","v":177090},{"$f":"IF(K41>L41,0,L41-K41)","v":0},{"$f":"O40+1","v":100001},0,0.5]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H39,IF($E$3=\"Female\",H46,IF($E$3=\"Senior Citizen\",H53,H60)))","v":3541800}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I39,IF($E$3=\"Female\",I46,IF($E$3=\"Senior Citizen\",I53,I60)))","v":177090}]
[0,18000,0,0,0,0,0,{"$f":"H37","v":7125100},{"$f":"VLOOKUP(H44,A44:C48,3)","v":0.5},{"$f":"INDEX(D44:D48,MATCH(I44,C44:C48,0))","v":100000},{"$f":"INDEX(E44:E48,MATCH(I44,C44:C48,0))","v":29250},{"$f":"IF(H44>H48,VLOOKUP(H44,A44:F48,6),0)","v":0.05},{"$f":"VLOOKUP(H44,A44:G48,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J39,IF($E$3=\"Female\",J46,IF($E$3=\"Senior Citizen\",J53,J60)))","v":0}]
[{"$f":"B44+1","v":18001},25000,0.25,{"$f":"B44","v":18000},{"$f":"(B45-B44)*C45","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K39,IF($E$3=\"Female\",K46,IF($E$3=\"Senior Citizen\",K53,K60)))","v":3718890}]
[{"$f":"B45+1","v":25001},50000,0.3,{"$f":"B45","v":25000},{"$f":"E45+(B46-B45)*C46","v":9250},0,0,{"$f":"IF(I44=C48,E47+ROUND((H44-J44),0)*I44,IF(I44=C47,E46+ROUND((H44-J44)*I44,0),IF(I44=C46,E45+ROUND((H44-J44)*I44,0),IF(I44=C45,E44+ROUND((H44-J44)*I44,0),E43+ROUND((H44-J44)*I44,0)))))","v":3541800},{"$f":"MIN(K48:L48)","v":177090},{"$f":"ROUND(SUM(H46+I46)*M44,0)","v":0},{"$f":"SUM(H46:J46)","v":3718890},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A36,IF($E$3=\"Female\",A43,IF($E$3=\"Senior Citizen\",A50,A57)))","v":"Not defined"}]
[{"$f":"B46+1","v":50001},100000,0.4,{"$f":"B46","v":50000},{"$f":"E46+(B47-B46)*C47","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M41,IF($E$3=\"Female\",M48,IF($E$3=\"Senior Citizen\",M55,M62)))","v":0}]
[{"$f":"B47+1","v":100001},null,0.5,100000,{"$f":"IF(J45=0,0,E47)","v":29250},0.05,0,{"$f":"H41","v":50000},{"$f":"IF(H44>H48,H44-H48,0)","v":7075100},{"$f":"IF(I48>0,ROUND(I48*I44,0),0)","v":3537550},{"$f":"I48-J48","v":3537550},{"$f":"IF(H46>0,ROUND(H46*L44,0),0)","v":177090},{"$f":"IF(K48>L48,0,L48-K48)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K39,IF($E$3=\"Female\",K46,IF($E$3=\"Senior Citizen\",K53,K60)))","v":3718890}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H37","v":7125100},{"$f":"VLOOKUP(H51,A51:C55,3)","v":0.5},{"$f":"INDEX(D51:D55,MATCH(I51,C51:C55,0))","v":100000},{"$f":"INDEX(E51:E55,MATCH(I51,C51:C55,0))","v":29250},{"$f":"IF(H51>H55,VLOOKUP(H51,A51:F55,6),0)","v":0.05},{"$f":"VLOOKUP(H51,A51:G55,7)","v":0}]
[{"$f":"B51+1","v":18001},25000,0.25,{"$f":"B51","v":18000},{"$f":"(B52-B51)*C52","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B52+1","v":25001},50000,0.3,{"$f":"B52","v":25000},{"$f":"E52+(B53-B52)*C53","v":9250},0,0,{"$f":"IF(I51=C55,E54+ROUND((H51-J51),0)*I51,IF(I51=C54,E53+ROUND((H51-J51)*I51,0),IF(I51=C53,E52+ROUND((H51-J51)*I51,0),IF(I51=C52,E51+ROUND((H51-J51)*I51,0),E50+ROUND((H51-J51)*I51,0)))))","v":3541800},{"$f":"MIN(K55:L55)","v":177090},{"$f":"ROUND(SUM(H53+I53)*M51,0)","v":0},{"$f":"SUM(H53:J53)","v":3718890}]
[{"$f":"B53+1","v":50001},100000,0.4,{"$f":"B53","v":50000},{"$f":"E53+(B54-B53)*C54","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B54+1","v":100001},null,0.5,100000,{"$f":"IF(J52=0,0,E54)","v":29250},0.05,0,{"$f":"H48","v":50000},{"$f":"IF(H51>H55,H51-H55,0)","v":7075100},{"$f":"IF(I55>0,ROUND(I55*I51,0),0)","v":3537550},{"$f":"I55-J55","v":3537550},{"$f":"IF(H53>0,ROUND(H53*L51,0),0)","v":177090},{"$f":"IF(K55>L55,0,L55-K55)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H37","v":7125100},{"$f":"VLOOKUP(H58,A58:C62,3)","v":0.5},{"$f":"INDEX(D58:D62,MATCH(I58,C58:C62,0))","v":100000},{"$f":"INDEX(E58:E62,MATCH(I58,C58:C62,0))","v":29250},{"$f":"IF(H58>H62,VLOOKUP(H58,A58:F62,6),0)","v":0.05},{"$f":"VLOOKUP(H58,A58:G62,7)","v":0}]
[{"$f":"B58+1","v":18001},25000,0.25,{"$f":"B58","v":18000},{"$f":"(B59-B58)*C59","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B59+1","v":25001},50000,0.3,{"$f":"B59","v":25000},{"$f":"E59+(B60-B59)*C60","v":9250},0,0,{"$f":"IF(I58=C62,E61+ROUND((H58-J58),0)*I58,IF(I58=C61,E60+ROUND((H58-J58)*I58,0),IF(I58=C60,E59+ROUND((H58-J58)*I58,0),IF(I58=C59,E58+ROUND((H58-J58)*I58,0),E57+ROUND((H58-J58)*I58,0)))))","v":3541800},{"$f":"MIN(K62:L62)","v":177090},{"$f":"ROUND(SUM(H60+I60)*M58,0)","v":0},{"$f":"SUM(H60:J60)","v":3718890}]
[{"$f":"B60+1","v":50001},100000,0.4,{"$f":"B60","v":50000},{"$f":"E60+(B61-B60)*C61","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B61+1","v":100001},null,0.5,100000,{"$f":"IF(J59=0,0,E61)","v":29250},0.05,0,{"$f":"H55","v":50000},{"$f":"IF(H58>H62,H58-H62,0)","v":7075100},{"$f":"IF(I62>0,ROUND(I62*I58,0),0)","v":3537550},{"$f":"I62-J62","v":3537550},{"$f":"IF(H60>0,ROUND(H60*L58,0),0)","v":177090},{"$f":"IF(K62>L62,0,L62-K62)","v":0}]
[null,null,1987,{"$f":"C63+1","v":1988},null,"1987-88"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C63","v":1987},{"$f":"D63","v":1988}]
[0,18000,0,0,0,0,0,{"$f":"$E$4","v":7125100},{"$f":"VLOOKUP(H66,A66:C70,3)","v":0.5},{"$f":"INDEX(D66:D70,MATCH(I66,C66:C70,0))","v":100000},{"$f":"INDEX(E66:E70,MATCH(I66,C66:C70,0))","v":29250},{"$f":"IF(H66>H70,VLOOKUP(H66,A66:F70,6),0)","v":0.05},{"$f":"VLOOKUP(H66,A66:G70,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B66,IF($E$3=\"Female\",B73,IF($E$3=\"Senior Citizen\",B80,B87)))","v":18000},0]
[{"$f":"B66+1","v":18001},25000,0.25,{"$f":"B66","v":18000},{"$f":"(B67-B66)*C67","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O66+1","v":18001},25000,0.25]
[{"$f":"B67+1","v":25001},50000,0.3,{"$f":"B67","v":25000},{"$f":"E67+(B68-B67)*C68","v":9250},0,0,{"$f":"IF(I66=C70,E69+ROUND((H66-J66),0)*I66,IF(I66=C69,E68+ROUND((H66-J66)*I66,0),IF(I66=C68,E67+ROUND((H66-J66)*I66,0),IF(I66=C67,E66+ROUND((H66-J66)*I66,0),E65+ROUND((H66-J66)*I66,0)))))","v":3541800},{"$f":"MIN(K70:L70)","v":177090},{"$f":"ROUND(SUM(H68+I68)*M66,0)","v":0},{"$f":"SUM(H68:J68)","v":3718890},null,null,{"$f":"O67+1","v":25001},50000,0.3]
[{"$f":"B68+1","v":50001},100000,0.4,{"$f":"B68","v":50000},{"$f":"E68+(B69-B68)*C69","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O68+1","v":50001},100000,0.4]
[{"$f":"B69+1","v":100001},null,0.5,100000,{"$f":"IF(J67=0,0,E69)","v":29250},0.05,0,50000,{"$f":"IF(H66>H70,H66-H70,0)","v":7075100},{"$f":"IF(I70>0,ROUND(I70*I66,0),0)","v":3537550},{"$f":"I70-J70","v":3537550},{"$f":"IF(H68>0,ROUND(H68*L66,0),0)","v":177090},{"$f":"IF(K70>L70,0,L70-K70)","v":0},{"$f":"O69+1","v":100001},0,0.5]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H68,IF($E$3=\"Female\",H75,IF($E$3=\"Senior Citizen\",H82,H89)))","v":3541800}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I68,IF($E$3=\"Female\",I75,IF($E$3=\"Senior Citizen\",I82,I89)))","v":177090}]
[0,18000,0,0,0,0,0,{"$f":"H66","v":7125100},{"$f":"VLOOKUP(H73,A73:C77,3)","v":0.5},{"$f":"INDEX(D73:D77,MATCH(I73,C73:C77,0))","v":100000},{"$f":"INDEX(E73:E77,MATCH(I73,C73:C77,0))","v":29250},{"$f":"IF(H73>H77,VLOOKUP(H73,A73:F77,6),0)","v":0.05},{"$f":"VLOOKUP(H73,A73:G77,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J68,IF($E$3=\"Female\",J75,IF($E$3=\"Senior Citizen\",J82,J89)))","v":0}]
[{"$f":"B73+1","v":18001},25000,0.25,{"$f":"B73","v":18000},{"$f":"(B74-B73)*C74","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K68,IF($E$3=\"Female\",K75,IF($E$3=\"Senior Citizen\",K82,K89)))","v":3718890}]
[{"$f":"B74+1","v":25001},50000,0.3,{"$f":"B74","v":25000},{"$f":"E74+(B75-B74)*C75","v":9250},0,0,{"$f":"IF(I73=C77,E76+ROUND((H73-J73),0)*I73,IF(I73=C76,E75+ROUND((H73-J73)*I73,0),IF(I73=C75,E74+ROUND((H73-J73)*I73,0),IF(I73=C74,E73+ROUND((H73-J73)*I73,0),E72+ROUND((H73-J73)*I73,0)))))","v":3541800},{"$f":"MIN(K77:L77)","v":177090},{"$f":"ROUND(SUM(H75+I75)*M73,0)","v":0},{"$f":"SUM(H75:J75)","v":3718890},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A65,IF($E$3=\"Female\",A72,IF($E$3=\"Senior Citizen\",A79,A86)))","v":"Not defined"}]
[{"$f":"B75+1","v":50001},100000,0.4,{"$f":"B75","v":50000},{"$f":"E75+(B76-B75)*C76","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M70,IF($E$3=\"Female\",M77,IF($E$3=\"Senior Citizen\",M84,M91)))","v":0}]
[{"$f":"B76+1","v":100001},null,0.5,100000,{"$f":"IF(J74=0,0,E76)","v":29250},0.05,0,{"$f":"H70","v":50000},{"$f":"IF(H73>H77,H73-H77,0)","v":7075100},{"$f":"IF(I77>0,ROUND(I77*I73,0),0)","v":3537550},{"$f":"I77-J77","v":3537550},{"$f":"IF(H75>0,ROUND(H75*L73,0),0)","v":177090},{"$f":"IF(K77>L77,0,L77-K77)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K68,IF($E$3=\"Female\",K75,IF($E$3=\"Senior Citizen\",K82,K89)))","v":3718890}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H66","v":7125100},{"$f":"VLOOKUP(H80,A80:C84,3)","v":0.5},{"$f":"INDEX(D80:D84,MATCH(I80,C80:C84,0))","v":100000},{"$f":"INDEX(E80:E84,MATCH(I80,C80:C84,0))","v":29250},{"$f":"IF(H80>H84,VLOOKUP(H80,A80:F84,6),0)","v":0.05},{"$f":"VLOOKUP(H80,A80:G84,7)","v":0}]
[{"$f":"B80+1","v":18001},25000,0.25,{"$f":"B80","v":18000},{"$f":"(B81-B80)*C81","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B81+1","v":25001},50000,0.3,{"$f":"B81","v":25000},{"$f":"E81+(B82-B81)*C82","v":9250},0,0,{"$f":"IF(I80=C84,E83+ROUND((H80-J80),0)*I80,IF(I80=C83,E82+ROUND((H80-J80)*I80,0),IF(I80=C82,E81+ROUND((H80-J80)*I80,0),IF(I80=C81,E80+ROUND((H80-J80)*I80,0),E79+ROUND((H80-J80)*I80,0)))))","v":3541800},{"$f":"MIN(K84:L84)","v":177090},{"$f":"ROUND(SUM(H82+I82)*M80,0)","v":0},{"$f":"SUM(H82:J82)","v":3718890}]
[{"$f":"B82+1","v":50001},100000,0.4,{"$f":"B82","v":50000},{"$f":"E82+(B83-B82)*C83","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B83+1","v":100001},null,0.5,100000,{"$f":"IF(J81=0,0,E83)","v":29250},0.05,0,{"$f":"H77","v":50000},{"$f":"IF(H80>H84,H80-H84,0)","v":7075100},{"$f":"IF(I84>0,ROUND(I84*I80,0),0)","v":3537550},{"$f":"I84-J84","v":3537550},{"$f":"IF(H82>0,ROUND(H82*L80,0),0)","v":177090},{"$f":"IF(K84>L84,0,L84-K84)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H66","v":7125100},{"$f":"VLOOKUP(H87,A87:C91,3)","v":0.5},{"$f":"INDEX(D87:D91,MATCH(I87,C87:C91,0))","v":100000},{"$f":"INDEX(E87:E91,MATCH(I87,C87:C91,0))","v":29250},{"$f":"IF(H87>H91,VLOOKUP(H87,A87:F91,6),0)","v":0.05},{"$f":"VLOOKUP(H87,A87:G91,7)","v":0}]
[{"$f":"B87+1","v":18001},25000,0.25,{"$f":"B87","v":18000},{"$f":"(B88-B87)*C88","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B88+1","v":25001},50000,0.3,{"$f":"B88","v":25000},{"$f":"E88+(B89-B88)*C89","v":9250},0,0,{"$f":"IF(I87=C91,E90+ROUND((H87-J87),0)*I87,IF(I87=C90,E89+ROUND((H87-J87)*I87,0),IF(I87=C89,E88+ROUND((H87-J87)*I87,0),IF(I87=C88,E87+ROUND((H87-J87)*I87,0),E86+ROUND((H87-J87)*I87,0)))))","v":3541800},{"$f":"MIN(K91:L91)","v":177090},{"$f":"ROUND(SUM(H89+I89)*M87,0)","v":0},{"$f":"SUM(H89:J89)","v":3718890}]
[{"$f":"B89+1","v":50001},100000,0.4,{"$f":"B89","v":50000},{"$f":"E89+(B90-B89)*C90","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B90+1","v":100001},null,0.5,100000,{"$f":"IF(J88=0,0,E90)","v":29250},0.05,0,{"$f":"H84","v":50000},{"$f":"IF(H87>H91,H87-H91,0)","v":7075100},{"$f":"IF(I91>0,ROUND(I91*I87,0),0)","v":3537550},{"$f":"I91-J91","v":3537550},{"$f":"IF(H89>0,ROUND(H89*L87,0),0)","v":177090},{"$f":"IF(K91>L91,0,L91-K91)","v":0}]
[null,null,1988,{"$f":"C92+1","v":1989},null,"1988-89"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C92","v":1988},{"$f":"D92","v":1989}]
[0,18000,0,0,0,0,0,{"$f":"$E$4","v":7125100},{"$f":"VLOOKUP(H95,A95:C99,3)","v":0.5},{"$f":"INDEX(D95:D99,MATCH(I95,C95:C99,0))","v":100000},{"$f":"INDEX(E95:E99,MATCH(I95,C95:C99,0))","v":29250},{"$f":"IF(H95>H99,VLOOKUP(H95,A95:F99,6),0)","v":0.05},{"$f":"VLOOKUP(H95,A95:G99,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B95,IF($E$3=\"Female\",B102,IF($E$3=\"Senior Citizen\",B109,B116)))","v":18000},0]
[{"$f":"B95+1","v":18001},25000,0.25,{"$f":"B95","v":18000},{"$f":"(B96-B95)*C96","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O95+1","v":18001},25000,0.25]
[{"$f":"B96+1","v":25001},50000,0.3,{"$f":"B96","v":25000},{"$f":"E96+(B97-B96)*C97","v":9250},0,0,{"$f":"IF(I95=C99,E98+ROUND((H95-J95),0)*I95,IF(I95=C98,E97+ROUND((H95-J95)*I95,0),IF(I95=C97,E96+ROUND((H95-J95)*I95,0),IF(I95=C96,E95+ROUND((H95-J95)*I95,0),E94+ROUND((H95-J95)*I95,0)))))","v":3541800},{"$f":"MIN(K99:L99)","v":177090},{"$f":"ROUND(SUM(H97+I97)*M95,0)","v":0},{"$f":"SUM(H97:J97)","v":3718890},null,null,{"$f":"O96+1","v":25001},50000,0.3]
[{"$f":"B97+1","v":50001},100000,0.4,{"$f":"B97","v":50000},{"$f":"E97+(B98-B97)*C98","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O97+1","v":50001},100000,0.4]
[{"$f":"B98+1","v":100001},null,0.5,100000,{"$f":"IF(J96=0,0,E98)","v":29250},0.05,0,50000,{"$f":"IF(H95>H99,H95-H99,0)","v":7075100},{"$f":"IF(I99>0,ROUND(I99*I95,0),0)","v":3537550},{"$f":"I99-J99","v":3537550},{"$f":"IF(H97>0,ROUND(H97*L95,0),0)","v":177090},{"$f":"IF(K99>L99,0,L99-K99)","v":0},{"$f":"O98+1","v":100001},0,0.5]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H97,IF($E$3=\"Female\",H104,IF($E$3=\"Senior Citizen\",H111,H118)))","v":3541800}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I97,IF($E$3=\"Female\",I104,IF($E$3=\"Senior Citizen\",I111,I118)))","v":177090}]
[0,18000,0,0,0,0,0,{"$f":"H95","v":7125100},{"$f":"VLOOKUP(H102,A102:C106,3)","v":0.5},{"$f":"INDEX(D102:D106,MATCH(I102,C102:C106,0))","v":100000},{"$f":"INDEX(E102:E106,MATCH(I102,C102:C106,0))","v":29250},{"$f":"IF(H102>H106,VLOOKUP(H102,A102:F106,6),0)","v":0.05},{"$f":"VLOOKUP(H102,A102:G106,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J97,IF($E$3=\"Female\",J104,IF($E$3=\"Senior Citizen\",J111,J118)))","v":0}]
[{"$f":"B102+1","v":18001},25000,0.25,{"$f":"B102","v":18000},{"$f":"(B103-B102)*C103","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K97,IF($E$3=\"Female\",K104,IF($E$3=\"Senior Citizen\",K111,K118)))","v":3718890}]
[{"$f":"B103+1","v":25001},50000,0.3,{"$f":"B103","v":25000},{"$f":"E103+(B104-B103)*C104","v":9250},0,0,{"$f":"IF(I102=C106,E105+ROUND((H102-J102),0)*I102,IF(I102=C105,E104+ROUND((H102-J102)*I102,0),IF(I102=C104,E103+ROUND((H102-J102)*I102,0),IF(I102=C103,E102+ROUND((H102-J102)*I102,0),E101+ROUND((H102-J102)*I102,0)))))","v":3541800},{"$f":"MIN(K106:L106)","v":177090},{"$f":"ROUND(SUM(H104+I104)*M102,0)","v":0},{"$f":"SUM(H104:J104)","v":3718890},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A94,IF($E$3=\"Female\",A101,IF($E$3=\"Senior Citizen\",A108,A115)))","v":"Not defined"}]
[{"$f":"B104+1","v":50001},100000,0.4,{"$f":"B104","v":50000},{"$f":"E104+(B105-B104)*C105","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M99,IF($E$3=\"Female\",M106,IF($E$3=\"Senior Citizen\",M113,M120)))","v":0}]
[{"$f":"B105+1","v":100001},null,0.5,100000,{"$f":"IF(J103=0,0,E105)","v":29250},0.05,0,{"$f":"H99","v":50000},{"$f":"IF(H102>H106,H102-H106,0)","v":7075100},{"$f":"IF(I106>0,ROUND(I106*I102,0),0)","v":3537550},{"$f":"I106-J106","v":3537550},{"$f":"IF(H104>0,ROUND(H104*L102,0),0)","v":177090},{"$f":"IF(K106>L106,0,L106-K106)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K97,IF($E$3=\"Female\",K104,IF($E$3=\"Senior Citizen\",K111,K118)))","v":3718890}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H95","v":7125100},{"$f":"VLOOKUP(H109,A109:C113,3)","v":0.5},{"$f":"INDEX(D109:D113,MATCH(I109,C109:C113,0))","v":100000},{"$f":"INDEX(E109:E113,MATCH(I109,C109:C113,0))","v":29250},{"$f":"IF(H109>H113,VLOOKUP(H109,A109:F113,6),0)","v":0.05},{"$f":"VLOOKUP(H109,A109:G113,7)","v":0}]
[{"$f":"B109+1","v":18001},25000,0.25,{"$f":"B109","v":18000},{"$f":"(B110-B109)*C110","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B110+1","v":25001},50000,0.3,{"$f":"B110","v":25000},{"$f":"E110+(B111-B110)*C111","v":9250},0,0,{"$f":"IF(I109=C113,E112+ROUND((H109-J109),0)*I109,IF(I109=C112,E111+ROUND((H109-J109)*I109,0),IF(I109=C111,E110+ROUND((H109-J109)*I109,0),IF(I109=C110,E109+ROUND((H109-J109)*I109,0),E108+ROUND((H109-J109)*I109,0)))))","v":3541800},{"$f":"MIN(K113:L113)","v":177090},{"$f":"ROUND(SUM(H111+I111)*M109,0)","v":0},{"$f":"SUM(H111:J111)","v":3718890}]
[{"$f":"B111+1","v":50001},100000,0.4,{"$f":"B111","v":50000},{"$f":"E111+(B112-B111)*C112","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B112+1","v":100001},null,0.5,100000,{"$f":"IF(J110=0,0,E112)","v":29250},0.05,0,{"$f":"H106","v":50000},{"$f":"IF(H109>H113,H109-H113,0)","v":7075100},{"$f":"IF(I113>0,ROUND(I113*I109,0),0)","v":3537550},{"$f":"I113-J113","v":3537550},{"$f":"IF(H111>0,ROUND(H111*L109,0),0)","v":177090},{"$f":"IF(K113>L113,0,L113-K113)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H95","v":7125100},{"$f":"VLOOKUP(H116,A116:C120,3)","v":0.5},{"$f":"INDEX(D116:D120,MATCH(I116,C116:C120,0))","v":100000},{"$f":"INDEX(E116:E120,MATCH(I116,C116:C120,0))","v":29250},{"$f":"IF(H116>H120,VLOOKUP(H116,A116:F120,6),0)","v":0.05},{"$f":"VLOOKUP(H116,A116:G120,7)","v":0}]
[{"$f":"B116+1","v":18001},25000,0.25,{"$f":"B116","v":18000},{"$f":"(B117-B116)*C117","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B117+1","v":25001},50000,0.3,{"$f":"B117","v":25000},{"$f":"E117+(B118-B117)*C118","v":9250},0,0,{"$f":"IF(I116=C120,E119+ROUND((H116-J116),0)*I116,IF(I116=C119,E118+ROUND((H116-J116)*I116,0),IF(I116=C118,E117+ROUND((H116-J116)*I116,0),IF(I116=C117,E116+ROUND((H116-J116)*I116,0),E115+ROUND((H116-J116)*I116,0)))))","v":3541800},{"$f":"MIN(K120:L120)","v":177090},{"$f":"ROUND(SUM(H118+I118)*M116,0)","v":0},{"$f":"SUM(H118:J118)","v":3718890}]
[{"$f":"B118+1","v":50001},100000,0.4,{"$f":"B118","v":50000},{"$f":"E118+(B119-B118)*C119","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B119+1","v":100001},null,0.5,100000,{"$f":"IF(J117=0,0,E119)","v":29250},0.05,0,{"$f":"H113","v":50000},{"$f":"IF(H116>H120,H116-H120,0)","v":7075100},{"$f":"IF(I120>0,ROUND(I120*I116,0),0)","v":3537550},{"$f":"I120-J120","v":3537550},{"$f":"IF(H118>0,ROUND(H118*L116,0),0)","v":177090},{"$f":"IF(K120>L120,0,L120-K120)","v":0}]
[null,null,1989,{"$f":"C121+1","v":1990},null,"1989-90"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C121","v":1989},{"$f":"D121","v":1990}]
[0,18000,0,0,0,0,0,{"$f":"$E$4","v":7125100},{"$f":"VLOOKUP(H124,A124:C128,3)","v":0.5},{"$f":"INDEX(D124:D128,MATCH(I124,C124:C128,0))","v":100000},{"$f":"INDEX(E124:E128,MATCH(I124,C124:C128,0))","v":28900},{"$f":"IF(H124>H128,VLOOKUP(H124,A124:F128,6),0)","v":0.08},{"$f":"VLOOKUP(H124,A124:G128,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B124,IF($E$3=\"Female\",B131,IF($E$3=\"Senior Citizen\",B138,B145)))","v":18000},0]
[{"$f":"B124+1","v":18001},25000,0.2,{"$f":"B124","v":18000},{"$f":"(B125-B124)*C125","v":1400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O124+1","v":18001},25000,0.2]
[{"$f":"B125+1","v":25001},50000,0.3,{"$f":"B125","v":25000},{"$f":"E125+(B126-B125)*C126","v":8900},0,0,{"$f":"IF(I124=C128,E127+ROUND((H124-J124),0)*I124,IF(I124=C127,E126+ROUND((H124-J124)*I124,0),IF(I124=C126,E125+ROUND((H124-J124)*I124,0),IF(I124=C125,E124+ROUND((H124-J124)*I124,0),E123+ROUND((H124-J124)*I124,0)))))","v":3541450},{"$f":"MIN(K128:L128)","v":283316},{"$f":"ROUND(SUM(H126+I126)*M124,0)","v":0},{"$f":"SUM(H126:J126)","v":3824766},null,null,{"$f":"O125+1","v":25001},50000,0.3]
[{"$f":"B126+1","v":50001},100000,0.4,{"$f":"B126","v":50000},{"$f":"E126+(B127-B126)*C127","v":28900},0.08,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O126+1","v":50001},100000,0.4]
[{"$f":"B127+1","v":100001},null,0.5,100000,{"$f":"IF(J125=0,0,E127)","v":28900},0.08,0,50000,{"$f":"IF(H124>H128,H124-H128,0)","v":7075100},{"$f":"IF(I128>0,ROUND(I128*I124,0),0)","v":3537550},{"$f":"I128-J128","v":3537550},{"$f":"IF(H126>0,ROUND(H126*L124,0),0)","v":283316},{"$f":"IF(K128>L128,0,L128-K128)","v":0},{"$f":"O127+1","v":100001},0,0.5]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H126,IF($E$3=\"Female\",H133,IF($E$3=\"Senior Citizen\",H140,H147)))","v":3541450}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I126,IF($E$3=\"Female\",I133,IF($E$3=\"Senior Citizen\",I140,I147)))","v":283316}]
[0,18000,0,0,0,0,0,{"$f":"H124","v":7125100},{"$f":"VLOOKUP(H131,A131:C135,3)","v":0.5},{"$f":"INDEX(D131:D135,MATCH(I131,C131:C135,0))","v":100000},{"$f":"INDEX(E131:E135,MATCH(I131,C131:C135,0))","v":28900},{"$f":"IF(H131>H135,VLOOKUP(H131,A131:F135,6),0)","v":0.08},{"$f":"VLOOKUP(H131,A131:G135,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J126,IF($E$3=\"Female\",J133,IF($E$3=\"Senior Citizen\",J140,J147)))","v":0}]
[{"$f":"B131+1","v":18001},25000,0.2,{"$f":"B131","v":18000},{"$f":"(B132-B131)*C132","v":1400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K126,IF($E$3=\"Female\",K133,IF($E$3=\"Senior Citizen\",K140,K147)))","v":3824766}]
[{"$f":"B132+1","v":25001},50000,0.3,{"$f":"B132","v":25000},{"$f":"E132+(B133-B132)*C133","v":8900},0,0,{"$f":"IF(I131=C135,E134+ROUND((H131-J131),0)*I131,IF(I131=C134,E133+ROUND((H131-J131)*I131,0),IF(I131=C133,E132+ROUND((H131-J131)*I131,0),IF(I131=C132,E131+ROUND((H131-J131)*I131,0),E130+ROUND((H131-J131)*I131,0)))))","v":3541450},{"$f":"MIN(K135:L135)","v":283316},{"$f":"ROUND(SUM(H133+I133)*M131,0)","v":0},{"$f":"SUM(H133:J133)","v":3824766},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A123,IF($E$3=\"Female\",A130,IF($E$3=\"Senior Citizen\",A137,A144)))","v":"Not defined"}]
[{"$f":"B133+1","v":50001},100000,0.4,{"$f":"B133","v":50000},{"$f":"E133+(B134-B133)*C134","v":28900},0.08,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M128,IF($E$3=\"Female\",M135,IF($E$3=\"Senior Citizen\",M142,M149)))","v":0}]
[{"$f":"B134+1","v":100001},null,0.5,100000,{"$f":"IF(J132=0,0,E134)","v":28900},0.08,0,{"$f":"H128","v":50000},{"$f":"IF(H131>H135,H131-H135,0)","v":7075100},{"$f":"IF(I135>0,ROUND(I135*I131,0),0)","v":3537550},{"$f":"I135-J135","v":3537550},{"$f":"IF(H133>0,ROUND(H133*L131,0),0)","v":283316},{"$f":"IF(K135>L135,0,L135-K135)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K126,IF($E$3=\"Female\",K133,IF($E$3=\"Senior Citizen\",K140,K147)))","v":3824766}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H124","v":7125100},{"$f":"VLOOKUP(H138,A138:C142,3)","v":0.5},{"$f":"INDEX(D138:D142,MATCH(I138,C138:C142,0))","v":100000},{"$f":"INDEX(E138:E142,MATCH(I138,C138:C142,0))","v":28900},{"$f":"IF(H138>H142,VLOOKUP(H138,A138:F142,6),0)","v":0.08},{"$f":"VLOOKUP(H138,A138:G142,7)","v":0}]
[{"$f":"B138+1","v":18001},25000,0.2,{"$f":"B138","v":18000},{"$f":"(B139-B138)*C139","v":1400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B139+1","v":25001},50000,0.3,{"$f":"B139","v":25000},{"$f":"E139+(B140-B139)*C140","v":8900},0,0,{"$f":"IF(I138=C142,E141+ROUND((H138-J138),0)*I138,IF(I138=C141,E140+ROUND((H138-J138)*I138,0),IF(I138=C140,E139+ROUND((H138-J138)*I138,0),IF(I138=C139,E138+ROUND((H138-J138)*I138,0),E137+ROUND((H138-J138)*I138,0)))))","v":3541450},{"$f":"MIN(K142:L142)","v":283316},{"$f":"ROUND(SUM(H140+I140)*M138,0)","v":0},{"$f":"SUM(H140:J140)","v":3824766}]
[{"$f":"B140+1","v":50001},100000,0.4,{"$f":"B140","v":50000},{"$f":"E140+(B141-B140)*C141","v":28900},0.08,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B141+1","v":100001},null,0.5,100000,{"$f":"IF(J139=0,0,E141)","v":28900},0.08,0,{"$f":"H135","v":50000},{"$f":"IF(H138>H142,H138-H142,0)","v":7075100},{"$f":"IF(I142>0,ROUND(I142*I138,0),0)","v":3537550},{"$f":"I142-J142","v":3537550},{"$f":"IF(H140>0,ROUND(H140*L138,0),0)","v":283316},{"$f":"IF(K142>L142,0,L142-K142)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H124","v":7125100},{"$f":"VLOOKUP(H145,A145:C149,3)","v":0.5},{"$f":"INDEX(D145:D149,MATCH(I145,C145:C149,0))","v":100000},{"$f":"INDEX(E145:E149,MATCH(I145,C145:C149,0))","v":28900},{"$f":"IF(H145>H149,VLOOKUP(H145,A145:F149,6),0)","v":0.08},{"$f":"VLOOKUP(H145,A145:G149,7)","v":0}]
[{"$f":"B145+1","v":18001},25000,0.2,{"$f":"B145","v":18000},{"$f":"(B146-B145)*C146","v":1400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B146+1","v":25001},50000,0.3,{"$f":"B146","v":25000},{"$f":"E146+(B147-B146)*C147","v":8900},0,0,{"$f":"IF(I145=C149,E148+ROUND((H145-J145),0)*I145,IF(I145=C148,E147+ROUND((H145-J145)*I145,0),IF(I145=C147,E146+ROUND((H145-J145)*I145,0),IF(I145=C146,E145+ROUND((H145-J145)*I145,0),E144+ROUND((H145-J145)*I145,0)))))","v":3541450},{"$f":"MIN(K149:L149)","v":283316},{"$f":"ROUND(SUM(H147+I147)*M145,0)","v":0},{"$f":"SUM(H147:J147)","v":3824766}]
[{"$f":"B147+1","v":50001},100000,0.4,{"$f":"B147","v":50000},{"$f":"E147+(B148-B147)*C148","v":28900},0.08,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B148+1","v":100001},null,0.5,100000,{"$f":"IF(J146=0,0,E148)","v":28900},0.08,0,{"$f":"H142","v":50000},{"$f":"IF(H145>H149,H145-H149,0)","v":7075100},{"$f":"IF(I149>0,ROUND(I149*I145,0),0)","v":3537550},{"$f":"I149-J149","v":3537550},{"$f":"IF(H147>0,ROUND(H147*L145,0),0)","v":283316},{"$f":"IF(K149>L149,0,L149-K149)","v":0}]
[null,null,1990,{"$f":"C150+1","v":1991},null,"1990-91"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C150","v":1990},{"$f":"D150","v":1991}]
[0,22000,0,0,0,0,0,{"$f":"$E$4","v":7125100},{"$f":"VLOOKUP(H153,A153:C157,3)","v":0.5},{"$f":"INDEX(D153:D157,MATCH(I153,C153:C157,0))","v":100000},{"$f":"INDEX(E153:E157,MATCH(I153,C153:C157,0))","v":27600},{"$f":"IF(H153>H157,VLOOKUP(H153,A153:F157,6),0)","v":0.12},{"$f":"VLOOKUP(H153,A153:G157,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B153,IF($E$3=\"Female\",B160,IF($E$3=\"Senior Citizen\",B167,B174)))","v":22000},0]
[{"$f":"B153+1","v":22001},30000,0.2,{"$f":"B153","v":22000},{"$f":"(B154-B153)*C154","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O153+1","v":22001},30000,0.2]
[{"$f":"B154+1","v":30001},50000,0.3,{"$f":"B154","v":30000},{"$f":"E154+(B155-B154)*C155","v":7600},0,0,{"$f":"IF(I153=C157,E156+ROUND((H153-J153),0)*I153,IF(I153=C156,E155+ROUND((H153-J153)*I153,0),IF(I153=C155,E154+ROUND((H153-J153)*I153,0),IF(I153=C154,E153+ROUND((H153-J153)*I153,0),E152+ROUND((H153-J153)*I153,0)))))","v":3540150},{"$f":"MIN(K157:L157)","v":424818},{"$f":"ROUND(SUM(H155+I155)*M153,0)","v":0},{"$f":"SUM(H155:J155)","v":3964968},null,null,{"$f":"O154+1","v":30001},50000,0.3]
[{"$f":"B155+1","v":50001},100000,0.4,{"$f":"B155","v":50000},{"$f":"E155+(B156-B155)*C156","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O155+1","v":50001},100000,0.4]
[{"$f":"B156+1","v":100001},null,0.5,100000,{"$f":"IF(J154=0,0,E156)","v":27600},0.12,0,75000,{"$f":"IF(H153>H157,H153-H157,0)","v":7050100},{"$f":"IF(I157>0,ROUND(I157*I153,0),0)","v":3525050},{"$f":"I157-J157","v":3525050},{"$f":"IF(H155>0,ROUND(H155*L153,0),0)","v":424818},{"$f":"IF(K157>L157,0,L157-K157)","v":0},{"$f":"O156+1","v":100001},0,0.5]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H155,IF($E$3=\"Female\",H162,IF($E$3=\"Senior Citizen\",H169,H176)))","v":3540150}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I155,IF($E$3=\"Female\",I162,IF($E$3=\"Senior Citizen\",I169,I176)))","v":424818}]
[0,22000,0,0,0,0,0,{"$f":"H153","v":7125100},{"$f":"VLOOKUP(H160,A160:C164,3)","v":0.5},{"$f":"INDEX(D160:D164,MATCH(I160,C160:C164,0))","v":100000},{"$f":"INDEX(E160:E164,MATCH(I160,C160:C164,0))","v":27600},{"$f":"IF(H160>H164,VLOOKUP(H160,A160:F164,6),0)","v":0.12},{"$f":"VLOOKUP(H160,A160:G164,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J155,IF($E$3=\"Female\",J162,IF($E$3=\"Senior Citizen\",J169,J176)))","v":0}]
[{"$f":"B160+1","v":22001},30000,0.2,{"$f":"B160","v":22000},{"$f":"(B161-B160)*C161","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K155,IF($E$3=\"Female\",K162,IF($E$3=\"Senior Citizen\",K169,K176)))","v":3964968}]
[{"$f":"B161+1","v":30001},50000,0.3,{"$f":"B161","v":30000},{"$f":"E161+(B162-B161)*C162","v":7600},0,0,{"$f":"IF(I160=C164,E163+ROUND((H160-J160),0)*I160,IF(I160=C163,E162+ROUND((H160-J160)*I160,0),IF(I160=C162,E161+ROUND((H160-J160)*I160,0),IF(I160=C161,E160+ROUND((H160-J160)*I160,0),E159+ROUND((H160-J160)*I160,0)))))","v":3540150},{"$f":"MIN(K164:L164)","v":424818},{"$f":"ROUND(SUM(H162+I162)*M160,0)","v":0},{"$f":"SUM(H162:J162)","v":3964968},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A152,IF($E$3=\"Female\",A159,IF($E$3=\"Senior Citizen\",A166,A173)))","v":"Not defined"}]
[{"$f":"B162+1","v":50001},100000,0.4,{"$f":"B162","v":50000},{"$f":"E162+(B163-B162)*C163","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M157,IF($E$3=\"Female\",M164,IF($E$3=\"Senior Citizen\",M171,M178)))","v":0}]
[{"$f":"B163+1","v":100001},null,0.5,100000,{"$f":"IF(J161=0,0,E163)","v":27600},0.12,0,{"$f":"H157","v":75000},{"$f":"IF(H160>H164,H160-H164,0)","v":7050100},{"$f":"IF(I164>0,ROUND(I164*I160,0),0)","v":3525050},{"$f":"I164-J164","v":3525050},{"$f":"IF(H162>0,ROUND(H162*L160,0),0)","v":424818},{"$f":"IF(K164>L164,0,L164-K164)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K155,IF($E$3=\"Female\",K162,IF($E$3=\"Senior Citizen\",K169,K176)))","v":3964968}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,22000,0,0,0,0,0,{"$f":"H153","v":7125100},{"$f":"VLOOKUP(H167,A167:C171,3)","v":0.5},{"$f":"INDEX(D167:D171,MATCH(I167,C167:C171,0))","v":100000},{"$f":"INDEX(E167:E171,MATCH(I167,C167:C171,0))","v":27600},{"$f":"IF(H167>H171,VLOOKUP(H167,A167:F171,6),0)","v":0.12},{"$f":"VLOOKUP(H167,A167:G171,7)","v":0}]
[{"$f":"B167+1","v":22001},30000,0.2,{"$f":"B167","v":22000},{"$f":"(B168-B167)*C168","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B168+1","v":30001},50000,0.3,{"$f":"B168","v":30000},{"$f":"E168+(B169-B168)*C169","v":7600},0,0,{"$f":"IF(I167=C171,E170+ROUND((H167-J167),0)*I167,IF(I167=C170,E169+ROUND((H167-J167)*I167,0),IF(I167=C169,E168+ROUND((H167-J167)*I167,0),IF(I167=C168,E167+ROUND((H167-J167)*I167,0),E166+ROUND((H167-J167)*I167,0)))))","v":3540150},{"$f":"MIN(K171:L171)","v":424818},{"$f":"ROUND(SUM(H169+I169)*M167,0)","v":0},{"$f":"SUM(H169:J169)","v":3964968}]
[{"$f":"B169+1","v":50001},100000,0.4,{"$f":"B169","v":50000},{"$f":"E169+(B170-B169)*C170","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B170+1","v":100001},null,0.5,100000,{"$f":"IF(J168=0,0,E170)","v":27600},0.12,0,{"$f":"H164","v":75000},{"$f":"IF(H167>H171,H167-H171,0)","v":7050100},{"$f":"IF(I171>0,ROUND(I171*I167,0),0)","v":3525050},{"$f":"I171-J171","v":3525050},{"$f":"IF(H169>0,ROUND(H169*L167,0),0)","v":424818},{"$f":"IF(K171>L171,0,L171-K171)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,22000,0,0,0,0,0,{"$f":"H153","v":7125100},{"$f":"VLOOKUP(H174,A174:C178,3)","v":0.5},{"$f":"INDEX(D174:D178,MATCH(I174,C174:C178,0))","v":100000},{"$f":"INDEX(E174:E178,MATCH(I174,C174:C178,0))","v":27600},{"$f":"IF(H174>H178,VLOOKUP(H174,A174:F178,6),0)","v":0.12},{"$f":"VLOOKUP(H174,A174:G178,7)","v":0}]
[{"$f":"B174+1","v":22001},30000,0.2,{"$f":"B174","v":22000},{"$f":"(B175-B174)*C175","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B175+1","v":30001},50000,0.3,{"$f":"B175","v":30000},{"$f":"E175+(B176-B175)*C176","v":7600},0,0,{"$f":"IF(I174=C178,E177+ROUND((H174-J174),0)*I174,IF(I174=C177,E176+ROUND((H174-J174)*I174,0),IF(I174=C176,E175+ROUND((H174-J174)*I174,0),IF(I174=C175,E174+ROUND((H174-J174)*I174,0),E173+ROUND((H174-J174)*I174,0)))))","v":3540150},{"$f":"MIN(K178:L178)","v":424818},{"$f":"ROUND(SUM(H176+I176)*M174,0)","v":0},{"$f":"SUM(H176:J176)","v":3964968}]
[{"$f":"B176+1","v":50001},100000,0.4,{"$f":"B176","v":50000},{"$f":"E176+(B177-B176)*C177","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B177+1","v":100001},null,0.5,100000,{"$f":"IF(J175=0,0,E177)","v":27600},0.12,0,{"$f":"H171","v":75000},{"$f":"IF(H174>H178,H174-H178,0)","v":7050100},{"$f":"IF(I178>0,ROUND(I178*I174,0),0)","v":3525050},{"$f":"I178-J178","v":3525050},{"$f":"IF(H176>0,ROUND(H176*L174,0),0)","v":424818},{"$f":"IF(K178>L178,0,L178-K178)","v":0}]
[null,null,1991,{"$f":"C179+1","v":1992},null,"1991-92"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C179","v":1991},{"$f":"D179","v":1992}]
[0,22000,0,0,0,0,0,{"$f":"$E$4","v":7125100},{"$f":"VLOOKUP(H182,A182:C186,3)","v":0.5},{"$f":"INDEX(D182:D186,MATCH(I182,C182:C186,0))","v":100000},{"$f":"INDEX(E182:E186,MATCH(I182,C182:C186,0))","v":27600},{"$f":"IF(H182>H186,VLOOKUP(H182,A182:F186,6),0)","v":0.12},{"$f":"VLOOKUP(H182,A182:G186,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B182,IF($E$3=\"Female\",B189,IF($E$3=\"Senior Citizen\",B196,B203)))","v":22000},0]
[{"$f":"B182+1","v":22001},30000,0.2,{"$f":"B182","v":22000},{"$f":"(B183-B182)*C183","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O182+1","v":22001},30000,0.2]
[{"$f":"B183+1","v":30001},50000,0.3,{"$f":"B183","v":30000},{"$f":"E183+(B184-B183)*C184","v":7600},0,0,{"$f":"IF(I182=C186,E185+ROUND((H182-J182),0)*I182,IF(I182=C185,E184+ROUND((H182-J182)*I182,0),IF(I182=C184,E183+ROUND((H182-J182)*I182,0),IF(I182=C183,E182+ROUND((H182-J182)*I182,0),E181+ROUND((H182-J182)*I182,0)))))","v":3540150},{"$f":"MIN(K186:L186)","v":424818},{"$f":"ROUND(SUM(H184+I184)*M182,0)","v":0},{"$f":"SUM(H184:J184)","v":3964968},null,null,{"$f":"O183+1","v":30001},50000,0.3]
[{"$f":"B184+1","v":50001},100000,0.4,{"$f":"B184","v":50000},{"$f":"E184+(B185-B184)*C185","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O184+1","v":50001},100000,0.4]
[{"$f":"B185+1","v":100001},null,0.5,100000,{"$f":"IF(J183=0,0,E185)","v":27600},0.12,0,100000,{"$f":"IF(H182>H186,H182-H186,0)","v":7025100},{"$f":"IF(I186>0,ROUND(I186*I182,0),0)","v":3512550},{"$f":"I186-J186","v":3512550},{"$f":"IF(H184>0,ROUND(H184*L182,0),0)","v":424818},{"$f":"IF(K186>L186,0,L186-K186)","v":0},{"$f":"O185+1","v":100001},0,0.5]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H184,IF($E$3=\"Female\",H191,IF($E$3=\"Senior Citizen\",H198,H205)))","v":3540150}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I184,IF($E$3=\"Female\",I191,IF($E$3=\"Senior Citizen\",I198,I205)))","v":424818}]
[0,22000,0,0,0,0,0,{"$f":"H182","v":7125100},{"$f":"VLOOKUP(H189,A189:C193,3)","v":0.5},{"$f":"INDEX(D189:D193,MATCH(I189,C189:C193,0))","v":100000},{"$f":"INDEX(E189:E193,MATCH(I189,C189:C193,0))","v":27600},{"$f":"IF(H189>H193,VLOOKUP(H189,A189:F193,6),0)","v":0.12},{"$f":"VLOOKUP(H189,A189:G193,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J184,IF($E$3=\"Female\",J191,IF($E$3=\"Senior Citizen\",J198,J205)))","v":0}]
[{"$f":"B189+1","v":22001},30000,0.2,{"$f":"B189","v":22000},{"$f":"(B190-B189)*C190","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K184,IF($E$3=\"Female\",K191,IF($E$3=\"Senior Citizen\",K198,K205)))","v":3964968}]
[{"$f":"B190+1","v":30001},50000,0.3,{"$f":"B190","v":30000},{"$f":"E190+(B191-B190)*C191","v":7600},0,0,{"$f":"IF(I189=C193,E192+ROUND((H189-J189),0)*I189,IF(I189=C192,E191+ROUND((H189-J189)*I189,0),IF(I189=C191,E190+ROUND((H189-J189)*I189,0),IF(I189=C190,E189+ROUND((H189-J189)*I189,0),E188+ROUND((H189-J189)*I189,0)))))","v":3540150},{"$f":"MIN(K193:L193)","v":424818},{"$f":"ROUND(SUM(H191+I191)*M189,0)","v":0},{"$f":"SUM(H191:J191)","v":3964968},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A181,IF($E$3=\"Female\",A188,IF($E$3=\"Senior Citizen\",A195,A202)))","v":"Not defined"}]
[{"$f":"B191+1","v":50001},100000,0.4,{"$f":"B191","v":50000},{"$f":"E191+(B192-B191)*C192","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M186,IF($E$3=\"Female\",M193,IF($E$3=\"Senior Citizen\",M200,M207)))","v":0}]
[{"$f":"B192+1","v":100001},null,0.5,100000,{"$f":"IF(J190=0,0,E192)","v":27600},0.12,0,{"$f":"H186","v":100000},{"$f":"IF(H189>H193,H189-H193,0)","v":7025100},{"$f":"IF(I193>0,ROUND(I193*I189,0),0)","v":3512550},{"$f":"I193-J193","v":3512550},{"$f":"IF(H191>0,ROUND(H191*L189,0),0)","v":424818},{"$f":"IF(K193>L193,0,L193-K193)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K184,IF($E$3=\"Female\",K191,IF($E$3=\"Senior Citizen\",K198,K205)))","v":3964968}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,22000,0,0,0,0,0,{"$f":"H182","v":7125100},{"$f":"VLOOKUP(H196,A196:C200,3)","v":0.5},{"$f":"INDEX(D196:D200,MATCH(I196,C196:C200,0))","v":100000},{"$f":"INDEX(E196:E200,MATCH(I196,C196:C200,0))","v":27600},{"$f":"IF(H196>H200,VLOOKUP(H196,A196:F200,6),0)","v":0.12},{"$f":"VLOOKUP(H196,A196:G200,7)","v":0}]
[{"$f":"B196+1","v":22001},30000,0.2,{"$f":"B196","v":22000},{"$f":"(B197-B196)*C197","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B197+1","v":30001},50000,0.3,{"$f":"B197","v":30000},{"$f":"E197+(B198-B197)*C198","v":7600},0,0,{"$f":"IF(I196=C200,E199+ROUND((H196-J196),0)*I196,IF(I196=C199,E198+ROUND((H196-J196)*I196,0),IF(I196=C198,E197+ROUND((H196-J196)*I196,0),IF(I196=C197,E196+ROUND((H196-J196)*I196,0),E195+ROUND((H196-J196)*I196,0)))))","v":3540150},{"$f":"MIN(K200:L200)","v":424818},{"$f":"ROUND(SUM(H198+I198)*M196,0)","v":0},{"$f":"SUM(H198:J198)","v":3964968}]
[{"$f":"B198+1","v":50001},100000,0.4,{"$f":"B198","v":50000},{"$f":"E198+(B199-B198)*C199","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B199+1","v":100001},null,0.5,100000,{"$f":"IF(J197=0,0,E199)","v":27600},0.12,0,{"$f":"H193","v":100000},{"$f":"IF(H196>H200,H196-H200,0)","v":7025100},{"$f":"IF(I200>0,ROUND(I200*I196,0),0)","v":3512550},{"$f":"I200-J200","v":3512550},{"$f":"IF(H198>0,ROUND(H198*L196,0),0)","v":424818},{"$f":"IF(K200>L200,0,L200-K200)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,22000,0,0,0,0,0,{"$f":"H182","v":7125100},{"$f":"VLOOKUP(H203,A203:C207,3)","v":0.5},{"$f":"INDEX(D203:D207,MATCH(I203,C203:C207,0))","v":100000},{"$f":"INDEX(E203:E207,MATCH(I203,C203:C207,0))","v":27600},{"$f":"IF(H203>H207,VLOOKUP(H203,A203:F207,6),0)","v":0.12},{"$f":"VLOOKUP(H203,A203:G207,7)","v":0}]
[{"$f":"B203+1","v":22001},30000,0.2,{"$f":"B203","v":22000},{"$f":"(B204-B203)*C204","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B204+1","v":30001},50000,0.3,{"$f":"B204","v":30000},{"$f":"E204+(B205-B204)*C205","v":7600},0,0,{"$f":"IF(I203=C207,E206+ROUND((H203-J203),0)*I203,IF(I203=C206,E205+ROUND((H203-J203)*I203,0),IF(I203=C205,E204+ROUND((H203-J203)*I203,0),IF(I203=C204,E203+ROUND((H203-J203)*I203,0),E202+ROUND((H203-J203)*I203,0)))))","v":3540150},{"$f":"MIN(K207:L207)","v":424818},{"$f":"ROUND(SUM(H205+I205)*M203,0)","v":0},{"$f":"SUM(H205:J205)","v":3964968}]
[{"$f":"B205+1","v":50001},100000,0.4,{"$f":"B205","v":50000},{"$f":"E205+(B206-B205)*C206","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B206+1","v":100001},null,0.5,100000,{"$f":"IF(J204=0,0,E206)","v":27600},0.12,0,{"$f":"H200","v":100000},{"$f":"IF(H203>H207,H203-H207,0)","v":7025100},{"$f":"IF(I207>0,ROUND(I207*I203,0),0)","v":3512550},{"$f":"I207-J207","v":3512550},{"$f":"IF(H205>0,ROUND(H205*L203,0),0)","v":424818},{"$f":"IF(K207>L207,0,L207-K207)","v":0}]
[null,null,1992,{"$f":"C208+1","v":1993},null,"1992-93"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C208","v":1992},{"$f":"D208","v":1993}]
[0,28000,0,0,0,0,0,{"$f":"$E$4","v":7125100},{"$f":"VLOOKUP(H211,A211:C215,3)","v":0.4},{"$f":"INDEX(D211:D215,MATCH(I211,C211:C215,0))","v":100000},{"$f":"INDEX(E211:E215,MATCH(I211,C211:C215,0))","v":19400},{"$f":"IF(H211>H215,VLOOKUP(H211,A211:F215,6),0)","v":0.12},{"$f":"VLOOKUP(H211,A211:G215,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B211,IF($E$3=\"Female\",B218,IF($E$3=\"Senior Citizen\",B225,B232)))","v":28000},0]
[{"$f":"B211+1","v":28001},50000,0.2,{"$f":"B211","v":28000},{"$f":"(B212-B211)*C212","v":4400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O211+1","v":28001},50000,0.2]
[{"$f":"B212+1","v":50001},100000,0.3,{"$f":"B212","v":50000},{"$f":"E212+(B213-B212)*C213","v":19400},0,0,{"$f":"IF(I211=C215,E214+ROUND((H211-J211),0)*I211,IF(I211=C214,E213+ROUND((H211-J211)*I211,0),IF(I211=C213,E212+ROUND((H211-J211)*I211,0),IF(I211=C212,E211+ROUND((H211-J211)*I211,0),E210+ROUND((H211-J211)*I211,0)))))","v":2829440},{"$f":"MIN(K215:L215)","v":339533},{"$f":"ROUND(SUM(H213+I213)*M211,0)","v":0},{"$f":"SUM(H213:J213)","v":3168973},null,null,{"$f":"O212+1","v":50001},100000,0.3]
[{"$f":"B213+1","v":100001},null,0.4,{"$f":"B213","v":100000},{"$f":"IF(J211=0,0,E213)","v":19400},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O213+1","v":100001},0,0.4]
["Surcharge Limit",null,null,100000,null,0.12,0,100000,{"$f":"IF(H211>H215,H211-H215,0)","v":7025100},{"$f":"IF(I215>0,ROUND(I215*I211,0),0)","v":2810040},{"$f":"I215-J215","v":4215060},{"$f":"IF(H213>0,ROUND(H213*L211,0),0)","v":339533},{"$f":"IF(K215>L215,0,L215-K215)","v":0},{"$f":"O214+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H213,IF($E$3=\"Female\",H220,IF($E$3=\"Senior Citizen\",H227,H234)))","v":2829440}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I213,IF($E$3=\"Female\",I220,IF($E$3=\"Senior Citizen\",I227,I234)))","v":339533}]
[0,28000,0,0,0,0,0,{"$f":"H211","v":7125100},{"$f":"VLOOKUP(H218,A218:C222,3)","v":0.4},{"$f":"INDEX(D218:D222,MATCH(I218,C218:C222,0))","v":100000},{"$f":"INDEX(E218:E222,MATCH(I218,C218:C222,0))","v":19400},{"$f":"IF(H218>H222,VLOOKUP(H218,A218:F222,6),0)","v":0.12},{"$f":"VLOOKUP(H218,A218:G222,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J213,IF($E$3=\"Female\",J220,IF($E$3=\"Senior Citizen\",J227,J234)))","v":0}]
[{"$f":"B218+1","v":28001},50000,0.2,{"$f":"B218","v":28000},{"$f":"(B219-B218)*C219","v":4400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K213,IF($E$3=\"Female\",K220,IF($E$3=\"Senior Citizen\",K227,K234)))","v":3168973}]
[{"$f":"B219+1","v":50001},100000,0.3,{"$f":"B219","v":50000},{"$f":"E219+(B220-B219)*C220","v":19400},0,0,{"$f":"IF(I218=C222,E221+ROUND((H218-J218),0)*I218,IF(I218=C221,E220+ROUND((H218-J218)*I218,0),IF(I218=C220,E219+ROUND((H218-J218)*I218,0),IF(I218=C219,E218+ROUND((H218-J218)*I218,0),E217+ROUND((H218-J218)*I218,0)))))","v":2829440},{"$f":"MIN(K222:L222)","v":339533},{"$f":"ROUND(SUM(H220+I220)*M218,0)","v":0},{"$f":"SUM(H220:J220)","v":3168973},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A210,IF($E$3=\"Female\",A217,IF($E$3=\"Senior Citizen\",A224,A231)))","v":"Not defined"}]
[{"$f":"B220+1","v":100001},null,0.4,{"$f":"B220","v":100000},{"$f":"IF(J218=0,0,E220)","v":19400},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M215,IF($E$3=\"Female\",M222,IF($E$3=\"Senior Citizen\",M229,M236)))","v":0}]
["Surcharge Limit",null,null,100000,null,0.12,0,{"$f":"H215","v":100000},{"$f":"IF(H218>H222,H218-H222,0)","v":7025100},{"$f":"IF(I222>0,ROUND(I222*I218,0),0)","v":2810040},{"$f":"I222-J222","v":4215060},{"$f":"IF(H220>0,ROUND(H220*L218,0),0)","v":339533},{"$f":"IF(K222>L222,0,L222-K222)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K213,IF($E$3=\"Female\",K220,IF($E$3=\"Senior Citizen\",K227,K234)))","v":3168973}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,28000,0,0,0,0,0,{"$f":"H211","v":7125100},{"$f":"VLOOKUP(H225,A225:C229,3)","v":0.4},{"$f":"INDEX(D225:D229,MATCH(I225,C225:C229,0))","v":100000},{"$f":"INDEX(E225:E229,MATCH(I225,C225:C229,0))","v":19400},{"$f":"IF(H225>H229,VLOOKUP(H225,A225:F229,6),0)","v":0.12},{"$f":"VLOOKUP(H225,A225:G229,7)","v":0}]
[{"$f":"B225+1","v":28001},50000,0.2,{"$f":"B225","v":28000},{"$f":"(B226-B225)*C226","v":4400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B226+1","v":50001},100000,0.3,{"$f":"B226","v":50000},{"$f":"E226+(B227-B226)*C227","v":19400},0,0,{"$f":"IF(I225=C229,E228+ROUND((H225-J225),0)*I225,IF(I225=C228,E227+ROUND((H225-J225)*I225,0),IF(I225=C227,E226+ROUND((H225-J225)*I225,0),IF(I225=C226,E225+ROUND((H225-J225)*I225,0),E224+ROUND((H225-J225)*I225,0)))))","v":2829440},{"$f":"MIN(K229:L229)","v":339533},{"$f":"ROUND(SUM(H227+I227)*M225,0)","v":0},{"$f":"SUM(H227:J227)","v":3168973}]
[{"$f":"B227+1","v":100001},null,0.4,{"$f":"B227","v":100000},{"$f":"IF(J225=0,0,E227)","v":19400},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,100000,null,0.12,0,{"$f":"H222","v":100000},{"$f":"IF(H225>H229,H225-H229,0)","v":7025100},{"$f":"IF(I229>0,ROUND(I229*I225,0),0)","v":2810040},{"$f":"I229-J229","v":4215060},{"$f":"IF(H227>0,ROUND(H227*L225,0),0)","v":339533},{"$f":"IF(K229>L229,0,L229-K229)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,28000,0,0,0,0,0,{"$f":"H211","v":7125100},{"$f":"VLOOKUP(H232,A232:C236,3)","v":0.4},{"$f":"INDEX(D232:D236,MATCH(I232,C232:C236,0))","v":100000},{"$f":"INDEX(E232:E236,MATCH(I232,C232:C236,0))","v":19400},{"$f":"IF(H232>H236,VLOOKUP(H232,A232:F236,6),0)","v":0.12},{"$f":"VLOOKUP(H232,A232:G236,7)","v":0}]
[{"$f":"B232+1","v":28001},50000,0.2,{"$f":"B232","v":28000},{"$f":"(B233-B232)*C233","v":4400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B233+1","v":50001},100000,0.3,{"$f":"B233","v":50000},{"$f":"E233+(B234-B233)*C234","v":19400},0,0,{"$f":"IF(I232=C236,E235+ROUND((H232-J232),0)*I232,IF(I232=C235,E234+ROUND((H232-J232)*I232,0),IF(I232=C234,E233+ROUND((H232-J232)*I232,0),IF(I232=C233,E232+ROUND((H232-J232)*I232,0),E231+ROUND((H232-J232)*I232,0)))))","v":2829440},{"$f":"MIN(K236:L236)","v":339533},{"$f":"ROUND(SUM(H234+I234)*M232,0)","v":0},{"$f":"SUM(H234:J234)","v":3168973}]
[{"$f":"B234+1","v":100001},null,0.4,{"$f":"B234","v":100000},{"$f":"IF(J232=0,0,E234)","v":19400},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,100000,null,0.12,0,{"$f":"H229","v":100000},{"$f":"IF(H232>H236,H232-H236,0)","v":7025100},{"$f":"IF(I236>0,ROUND(I236*I232,0),0)","v":2810040},{"$f":"I236-J236","v":4215060},{"$f":"IF(H234>0,ROUND(H234*L232,0),0)","v":339533},{"$f":"IF(K236>L236,0,L236-K236)","v":0}]
[null,null,1993,{"$f":"C237+1","v":1994},null,"1993-94"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C237","v":1993},{"$f":"D237","v":1994}]
[0,30000,0,0,0,0,0,{"$f":"$E$4","v":7125100},{"$f":"VLOOKUP(H240,A240:C244,3)","v":0.4},{"$f":"INDEX(D240:D244,MATCH(I240,C240:C244,0))","v":100000},{"$f":"INDEX(E240:E244,MATCH(I240,C240:C244,0))","v":19000},{"$f":"IF(H240>H244,VLOOKUP(H240,A240:F244,6),0)","v":0.12},{"$f":"VLOOKUP(H240,A240:G244,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B240,IF($E$3=\"Female\",B247,IF($E$3=\"Senior Citizen\",B254,B261)))","v":30000},0]
[{"$f":"B240+1","v":30001},50000,0.2,{"$f":"B240","v":30000},{"$f":"(B241-B240)*C241","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O240+1","v":30001},50000,0.2]
[{"$f":"B241+1","v":50001},100000,0.3,{"$f":"B241","v":50000},{"$f":"E241+(B242-B241)*C242","v":19000},0.12,0,{"$f":"IF(I240=C244,E243+ROUND((H240-J240),0)*I240,IF(I240=C243,E242+ROUND((H240-J240)*I240,0),IF(I240=C242,E241+ROUND((H240-J240)*I240,0),IF(I240=C241,E240+ROUND((H240-J240)*I240,0),E239+ROUND((H240-J240)*I240,0)))))","v":2829040},{"$f":"MIN(K244:L244)","v":339485},{"$f":"ROUND(SUM(H242+I242)*M240,0)","v":0},{"$f":"SUM(H242:J242)","v":3168525},null,null,{"$f":"O241+1","v":50001},100000,0.3]
[{"$f":"B242+1","v":100001},null,0.4,{"$f":"B242","v":100000},{"$f":"IF(J240=0,0,E242)","v":19000},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O242+1","v":100001},0,0.4]
["Surcharge Limit",null,null,100000,null,null,null,100000,{"$f":"IF(H240>H244,H240-H244,0)","v":7025100},{"$f":"IF(I244>0,ROUND(I244*I240,0),0)","v":2810040},{"$f":"I244-J244","v":4215060},{"$f":"IF(H242>0,ROUND(H242*L240,0),0)","v":339485},{"$f":"IF(K244>L244,0,L244-K244)","v":0},{"$f":"O243+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H242,IF($E$3=\"Female\",H249,IF($E$3=\"Senior Citizen\",H256,H263)))","v":2829040}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I242,IF($E$3=\"Female\",I249,IF($E$3=\"Senior Citizen\",I256,I263)))","v":339485}]
[0,30000,0,0,0,0,0,{"$f":"H240","v":7125100},{"$f":"VLOOKUP(H247,A247:C251,3)","v":0.4},{"$f":"INDEX(D247:D251,MATCH(I247,C247:C251,0))","v":100000},{"$f":"INDEX(E247:E251,MATCH(I247,C247:C251,0))","v":19000},{"$f":"IF(H247>H251,VLOOKUP(H247,A247:F251,6),0)","v":0.12},{"$f":"VLOOKUP(H247,A247:G251,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J242,IF($E$3=\"Female\",J249,IF($E$3=\"Senior Citizen\",J256,J263)))","v":0}]
[{"$f":"B247+1","v":30001},50000,0.2,{"$f":"B247","v":30000},{"$f":"(B248-B247)*C248","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K242,IF($E$3=\"Female\",K249,IF($E$3=\"Senior Citizen\",K256,K263)))","v":3168525}]
[{"$f":"B248+1","v":50001},100000,0.3,{"$f":"B248","v":50000},{"$f":"E248+(B249-B248)*C249","v":19000},0.12,0,{"$f":"IF(I247=C251,E250+ROUND((H247-J247),0)*I247,IF(I247=C250,E249+ROUND((H247-J247)*I247,0),IF(I247=C249,E248+ROUND((H247-J247)*I247,0),IF(I247=C248,E247+ROUND((H247-J247)*I247,0),E246+ROUND((H247-J247)*I247,0)))))","v":2829040},{"$f":"MIN(K251:L251)","v":339485},{"$f":"ROUND(SUM(H249+I249)*M247,0)","v":0},{"$f":"SUM(H249:J249)","v":3168525},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A239,IF($E$3=\"Female\",A246,IF($E$3=\"Senior Citizen\",A253,A260)))","v":"Not defined"}]
[{"$f":"B249+1","v":100001},null,0.4,{"$f":"B249","v":100000},{"$f":"IF(J247=0,0,E249)","v":19000},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M244,IF($E$3=\"Female\",M251,IF($E$3=\"Senior Citizen\",M258,M265)))","v":0}]
["Surcharge Limit",null,null,100000,null,null,null,{"$f":"H244","v":100000},{"$f":"IF(H247>H251,H247-H251,0)","v":7025100},{"$f":"IF(I251>0,ROUND(I251*I247,0),0)","v":2810040},{"$f":"I251-J251","v":4215060},{"$f":"IF(H249>0,ROUND(H249*L247,0),0)","v":339485},{"$f":"IF(K251>L251,0,L251-K251)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K242,IF($E$3=\"Female\",K249,IF($E$3=\"Senior Citizen\",K256,K263)))","v":3168525}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,30000,0,0,0,0,0,{"$f":"H240","v":7125100},{"$f":"VLOOKUP(H254,A254:C258,3)","v":0.4},{"$f":"INDEX(D254:D258,MATCH(I254,C254:C258,0))","v":100000},{"$f":"INDEX(E254:E258,MATCH(I254,C254:C258,0))","v":19000},{"$f":"IF(H254>H258,VLOOKUP(H254,A254:F258,6),0)","v":0.12},{"$f":"VLOOKUP(H254,A254:G258,7)","v":0}]
[{"$f":"B254+1","v":30001},50000,0.2,{"$f":"B254","v":30000},{"$f":"(B255-B254)*C255","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B255+1","v":50001},100000,0.3,{"$f":"B255","v":50000},{"$f":"E255+(B256-B255)*C256","v":19000},0.12,0,{"$f":"IF(I254=C258,E257+ROUND((H254-J254),0)*I254,IF(I254=C257,E256+ROUND((H254-J254)*I254,0),IF(I254=C256,E255+ROUND((H254-J254)*I254,0),IF(I254=C255,E254+ROUND((H254-J254)*I254,0),E253+ROUND((H254-J254)*I254,0)))))","v":2829040},{"$f":"MIN(K258:L258)","v":339485},{"$f":"ROUND(SUM(H256+I256)*M254,0)","v":0},{"$f":"SUM(H256:J256)","v":3168525}]
[{"$f":"B256+1","v":100001},null,0.4,{"$f":"B256","v":100000},{"$f":"IF(J254=0,0,E256)","v":19000},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,100000,null,null,null,{"$f":"H251","v":100000},{"$f":"IF(H254>H258,H254-H258,0)","v":7025100},{"$f":"IF(I258>0,ROUND(I258*I254,0),0)","v":2810040},{"$f":"I258-J258","v":4215060},{"$f":"IF(H256>0,ROUND(H256*L254,0),0)","v":339485},{"$f":"IF(K258>L258,0,L258-K258)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,30000,0,0,0,0,0,{"$f":"H240","v":7125100},{"$f":"VLOOKUP(H261,A261:C265,3)","v":0.4},{"$f":"INDEX(D261:D265,MATCH(I261,C261:C265,0))","v":100000},{"$f":"INDEX(E261:E265,MATCH(I261,C261:C265,0))","v":19000},{"$f":"IF(H261>H265,VLOOKUP(H261,A261:F265,6),0)","v":0.12},{"$f":"VLOOKUP(H261,A261:G265,7)","v":0}]
[{"$f":"B261+1","v":30001},50000,0.2,{"$f":"B261","v":30000},{"$f":"(B262-B261)*C262","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B262+1","v":50001},100000,0.3,{"$f":"B262","v":50000},{"$f":"E262+(B263-B262)*C263","v":19000},0.12,0,{"$f":"IF(I261=C265,E264+ROUND((H261-J261),0)*I261,IF(I261=C264,E263+ROUND((H261-J261)*I261,0),IF(I261=C263,E262+ROUND((H261-J261)*I261,0),IF(I261=C262,E261+ROUND((H261-J261)*I261,0),E260+ROUND((H261-J261)*I261,0)))))","v":2829040},{"$f":"MIN(K265:L265)","v":339485},{"$f":"ROUND(SUM(H263+I263)*M261,0)","v":0},{"$f":"SUM(H263:J263)","v":3168525}]
[{"$f":"B263+1","v":100001},null,0.4,{"$f":"B263","v":100000},{"$f":"IF(J261=0,0,E263)","v":19000},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,100000,null,null,null,{"$f":"H258","v":100000},{"$f":"IF(H261>H265,H261-H265,0)","v":7025100},{"$f":"IF(I265>0,ROUND(I265*I261,0),0)","v":2810040},{"$f":"I265-J265","v":4215060},{"$f":"IF(H263>0,ROUND(H263*L261,0),0)","v":339485},{"$f":"IF(K265>L265,0,L265-K265)","v":0}]
[null,null,1994,{"$f":"C266+1","v":1995},null,"1994-95"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C266","v":1994},{"$f":"D266","v":1995}]
[0,35000,0,0,0,0,0,{"$f":"$E$4","v":7125100},{"$f":"VLOOKUP(H269,A269:C273,3)","v":0.4},{"$f":"INDEX(D269:D273,MATCH(I269,C269:C273,0))","v":120000},{"$f":"INDEX(E269:E273,MATCH(I269,C269:C273,0))","v":23000},{"$f":"IF(H269>H273,VLOOKUP(H269,A269:F273,6),0)","v":0},{"$f":"VLOOKUP(H269,A269:G273,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B269,IF($E$3=\"Female\",B276,IF($E$3=\"Senior Citizen\",B283,B290)))","v":35000},0]
[{"$f":"B269+1","v":35001},60000,0.2,{"$f":"B269","v":35000},{"$f":"(B270-B269)*C270","v":5000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O269+1","v":35001},60000,0.2]
[{"$f":"B270+1","v":60001},120000,0.3,{"$f":"B270","v":60000},{"$f":"E270+(B271-B270)*C271","v":23000},0,0,{"$f":"IF(I269=C273,E272+ROUND((H269-J269),0)*I269,IF(I269=C272,E271+ROUND((H269-J269)*I269,0),IF(I269=C271,E270+ROUND((H269-J269)*I269,0),IF(I269=C270,E269+ROUND((H269-J269)*I269,0),E268+ROUND((H269-J269)*I269,0)))))","v":2825040},{"$f":"MIN(K273:L273)","v":0},{"$f":"ROUND(SUM(H271+I271)*M269,0)","v":0},{"$f":"SUM(H271:J271)","v":2825040},null,null,{"$f":"O270+1","v":60001},120000,0.3]
[{"$f":"B271+1","v":120001},null,0.4,{"$f":"B271","v":120000},{"$f":"IF(J269=0,0,E271)","v":23000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O271+1","v":120001},0,0.4]
["Surcharge Limit",null,null,null,null,null,null,0,{"$f":"IF(H269>H273,H269-H273,0)","v":7125100},{"$f":"IF(I273>0,ROUND(I273*I269,0),0)","v":2850040},{"$f":"I273-J273","v":4275060},{"$f":"IF(H271>0,ROUND(H271*L269,0),0)","v":0},{"$f":"IF(K273>L273,0,L273-K273)","v":0},{"$f":"O272+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H271,IF($E$3=\"Female\",H278,IF($E$3=\"Senior Citizen\",H285,H292)))","v":2825040}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I271,IF($E$3=\"Female\",I278,IF($E$3=\"Senior Citizen\",I285,I292)))","v":0}]
[0,35000,0,0,0,0,0,{"$f":"H269","v":7125100},{"$f":"VLOOKUP(H276,A276:C280,3)","v":0.4},{"$f":"INDEX(D276:D280,MATCH(I276,C276:C280,0))","v":120000},{"$f":"INDEX(E276:E280,MATCH(I276,C276:C280,0))","v":23000},{"$f":"IF(H276>H280,VLOOKUP(H276,A276:F280,6),0)","v":0},{"$f":"VLOOKUP(H276,A276:G280,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J271,IF($E$3=\"Female\",J278,IF($E$3=\"Senior Citizen\",J285,J292)))","v":0}]
[{"$f":"B276+1","v":35001},60000,0.2,{"$f":"B276","v":35000},{"$f":"(B277-B276)*C277","v":5000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K271,IF($E$3=\"Female\",K278,IF($E$3=\"Senior Citizen\",K285,K292)))","v":2825040}]
[{"$f":"B277+1","v":60001},120000,0.3,{"$f":"B277","v":60000},{"$f":"E277+(B278-B277)*C278","v":23000},0,0,{"$f":"IF(I276=C280,E279+ROUND((H276-J276),0)*I276,IF(I276=C279,E278+ROUND((H276-J276)*I276,0),IF(I276=C278,E277+ROUND((H276-J276)*I276,0),IF(I276=C277,E276+ROUND((H276-J276)*I276,0),E275+ROUND((H276-J276)*I276,0)))))","v":2825040},{"$f":"MIN(K280:L280)","v":0},{"$f":"ROUND(SUM(H278+I278)*M276,0)","v":0},{"$f":"SUM(H278:J278)","v":2825040},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A268,IF($E$3=\"Female\",A275,IF($E$3=\"Senior Citizen\",A282,A289)))","v":"Not defined"}]
[{"$f":"B278+1","v":120001},null,0.4,{"$f":"B278","v":120000},{"$f":"IF(J276=0,0,E278)","v":23000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M273,IF($E$3=\"Female\",M280,IF($E$3=\"Senior Citizen\",M287,M294)))","v":0}]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H273","v":0},{"$f":"IF(H276>H280,H276-H280,0)","v":7125100},{"$f":"IF(I280>0,ROUND(I280*I276,0),0)","v":2850040},{"$f":"I280-J280","v":4275060},{"$f":"IF(H278>0,ROUND(H278*L276,0),0)","v":0},{"$f":"IF(K280>L280,0,L280-K280)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K271,IF($E$3=\"Female\",K278,IF($E$3=\"Senior Citizen\",K285,K292)))","v":2825040}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,35000,0,0,0,0,0,{"$f":"H269","v":7125100},{"$f":"VLOOKUP(H283,A283:C287,3)","v":0.4},{"$f":"INDEX(D283:D287,MATCH(I283,C283:C287,0))","v":120000},{"$f":"INDEX(E283:E287,MATCH(I283,C283:C287,0))","v":23000},{"$f":"IF(H283>H287,VLOOKUP(H283,A283:F287,6),0)","v":0},{"$f":"VLOOKUP(H283,A283:G287,7)","v":0}]
[{"$f":"B283+1","v":35001},60000,0.2,{"$f":"B283","v":35000},{"$f":"(B284-B283)*C284","v":5000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B284+1","v":60001},120000,0.3,{"$f":"B284","v":60000},{"$f":"E284+(B285-B284)*C285","v":23000},0,0,{"$f":"IF(I283=C287,E286+ROUND((H283-J283),0)*I283,IF(I283=C286,E285+ROUND((H283-J283)*I283,0),IF(I283=C285,E284+ROUND((H283-J283)*I283,0),IF(I283=C284,E283+ROUND((H283-J283)*I283,0),E282+ROUND((H283-J283)*I283,0)))))","v":2825040},{"$f":"MIN(K287:L287)","v":0},{"$f":"ROUND(SUM(H285+I285)*M283,0)","v":0},{"$f":"SUM(H285:J285)","v":2825040}]
[{"$f":"B285+1","v":120001},null,0.4,{"$f":"B285","v":120000},{"$f":"IF(J283=0,0,E285)","v":23000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H280","v":0},{"$f":"IF(H283>H287,H283-H287,0)","v":7125100},{"$f":"IF(I287>0,ROUND(I287*I283,0),0)","v":2850040},{"$f":"I287-J287","v":4275060},{"$f":"IF(H285>0,ROUND(H285*L283,0),0)","v":0},{"$f":"IF(K287>L287,0,L287-K287)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,35000,0,0,0,0,0,{"$f":"H269","v":7125100},{"$f":"VLOOKUP(H290,A290:C294,3)","v":0.4},{"$f":"INDEX(D290:D294,MATCH(I290,C290:C294,0))","v":120000},{"$f":"INDEX(E290:E294,MATCH(I290,C290:C294,0))","v":23000},{"$f":"IF(H290>H294,VLOOKUP(H290,A290:F294,6),0)","v":0},{"$f":"VLOOKUP(H290,A290:G294,7)","v":0}]
[{"$f":"B290+1","v":35001},60000,0.2,{"$f":"B290","v":35000},{"$f":"(B291-B290)*C291","v":5000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B291+1","v":60001},120000,0.3,{"$f":"B291","v":60000},{"$f":"E291+(B292-B291)*C292","v":23000},0,0,{"$f":"IF(I290=C294,E293+ROUND((H290-J290),0)*I290,IF(I290=C293,E292+ROUND((H290-J290)*I290,0),IF(I290=C292,E291+ROUND((H290-J290)*I290,0),IF(I290=C291,E290+ROUND((H290-J290)*I290,0),E289+ROUND((H290-J290)*I290,0)))))","v":2825040},{"$f":"MIN(K294:L294)","v":0},{"$f":"ROUND(SUM(H292+I292)*M290,0)","v":0},{"$f":"SUM(H292:J292)","v":2825040}]
[{"$f":"B292+1","v":120001},null,0.4,{"$f":"B292","v":120000},{"$f":"IF(J290=0,0,E292)","v":23000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H287","v":0},{"$f":"IF(H290>H294,H290-H294,0)","v":7125100},{"$f":"IF(I294>0,ROUND(I294*I290,0),0)","v":2850040},{"$f":"I294-J294","v":4275060},{"$f":"IF(H292>0,ROUND(H292*L290,0),0)","v":0},{"$f":"IF(K294>L294,0,L294-K294)","v":0}]
[null,null,1995,{"$f":"C295+1","v":1996},null,"1995-96"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C295","v":1995},{"$f":"D295","v":1996}]
[0,40000,0,0,0,0,0,{"$f":"$E$4","v":7125100},{"$f":"VLOOKUP(H298,A298:C302,3)","v":0.4},{"$f":"INDEX(D298:D302,MATCH(I298,C298:C302,0))","v":120000},{"$f":"INDEX(E298:E302,MATCH(I298,C298:C302,0))","v":22000},{"$f":"IF(H298>H302,VLOOKUP(H298,A298:F302,6),0)","v":0},{"$f":"VLOOKUP(H298,A298:G302,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B298,IF($E$3=\"Female\",B305,IF($E$3=\"Senior Citizen\",B312,B319)))","v":40000},0]
[{"$f":"B298+1","v":40001},60000,0.2,{"$f":"B298","v":40000},{"$f":"(B299-B298)*C299","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O298+1","v":40001},60000,0.2]
[{"$f":"B299+1","v":60001},120000,0.3,{"$f":"B299","v":60000},{"$f":"E299+(B300-B299)*C300","v":22000},0,0,{"$f":"IF(I298=C302,E301+ROUND((H298-J298),0)*I298,IF(I298=C301,E300+ROUND((H298-J298)*I298,0),IF(I298=C300,E299+ROUND((H298-J298)*I298,0),IF(I298=C299,E298+ROUND((H298-J298)*I298,0),E297+ROUND((H298-J298)*I298,0)))))","v":2824040},{"$f":"MIN(K302:L302)","v":0},{"$f":"ROUND(SUM(H300+I300)*M298,0)","v":0},{"$f":"SUM(H300:J300)","v":2824040},null,null,{"$f":"O299+1","v":60001},120000,0.3]
[{"$f":"B300+1","v":120001},null,0.4,{"$f":"B300","v":120000},{"$f":"IF(J298=0,0,E300)","v":22000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O300+1","v":120001},0,0.4]
["Surcharge Limit",null,null,null,null,null,null,0,{"$f":"IF(H298>H302,H298-H302,0)","v":7125100},{"$f":"IF(I302>0,ROUND(I302*I298,0),0)","v":2850040},{"$f":"I302-J302","v":4275060},{"$f":"IF(H300>0,ROUND(H300*L298,0),0)","v":0},{"$f":"IF(K302>L302,0,L302-K302)","v":0},{"$f":"O301+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H300,IF($E$3=\"Female\",H307,IF($E$3=\"Senior Citizen\",H314,H321)))","v":2824040}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I300,IF($E$3=\"Female\",I307,IF($E$3=\"Senior Citizen\",I314,I321)))","v":0}]
[0,40000,0,0,0,0,0,{"$f":"H298","v":7125100},{"$f":"VLOOKUP(H305,A305:C309,3)","v":0.4},{"$f":"INDEX(D305:D309,MATCH(I305,C305:C309,0))","v":120000},{"$f":"INDEX(E305:E309,MATCH(I305,C305:C309,0))","v":22000},{"$f":"IF(H305>H309,VLOOKUP(H305,A305:F309,6),0)","v":0},{"$f":"VLOOKUP(H305,A305:G309,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J300,IF($E$3=\"Female\",J307,IF($E$3=\"Senior Citizen\",J314,J321)))","v":0}]
[{"$f":"B305+1","v":40001},60000,0.2,{"$f":"B305","v":40000},{"$f":"(B306-B305)*C306","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K300,IF($E$3=\"Female\",K307,IF($E$3=\"Senior Citizen\",K314,K321)))","v":2824040}]
[{"$f":"B306+1","v":60001},120000,0.3,{"$f":"B306","v":60000},{"$f":"E306+(B307-B306)*C307","v":22000},0,0,{"$f":"IF(I305=C309,E308+ROUND((H305-J305),0)*I305,IF(I305=C308,E307+ROUND((H305-J305)*I305,0),IF(I305=C307,E306+ROUND((H305-J305)*I305,0),IF(I305=C306,E305+ROUND((H305-J305)*I305,0),E304+ROUND((H305-J305)*I305,0)))))","v":2824040},{"$f":"MIN(K309:L309)","v":0},{"$f":"ROUND(SUM(H307+I307)*M305,0)","v":0},{"$f":"SUM(H307:J307)","v":2824040},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A297,IF($E$3=\"Female\",A304,IF($E$3=\"Senior Citizen\",A311,A318)))","v":"Not defined"}]
[{"$f":"B307+1","v":120001},null,0.4,{"$f":"B307","v":120000},{"$f":"IF(J305=0,0,E307)","v":22000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M302,IF($E$3=\"Female\",M309,IF($E$3=\"Senior Citizen\",M316,M323)))","v":0}]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H302","v":0},{"$f":"IF(H305>H309,H305-H309,0)","v":7125100},{"$f":"IF(I309>0,ROUND(I309*I305,0),0)","v":2850040},{"$f":"I309-J309","v":4275060},{"$f":"IF(H307>0,ROUND(H307*L305,0),0)","v":0},{"$f":"IF(K309>L309,0,L309-K309)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K300,IF($E$3=\"Female\",K307,IF($E$3=\"Senior Citizen\",K314,K321)))","v":2824040}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,40000,0,0,0,0,0,{"$f":"H298","v":7125100},{"$f":"VLOOKUP(H312,A312:C316,3)","v":0.4},{"$f":"INDEX(D312:D316,MATCH(I312,C312:C316,0))","v":120000},{"$f":"INDEX(E312:E316,MATCH(I312,C312:C316,0))","v":22000},{"$f":"IF(H312>H316,VLOOKUP(H312,A312:F316,6),0)","v":0},{"$f":"VLOOKUP(H312,A312:G316,7)","v":0}]
[{"$f":"B312+1","v":40001},60000,0.2,{"$f":"B312","v":40000},{"$f":"(B313-B312)*C313","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B313+1","v":60001},120000,0.3,{"$f":"B313","v":60000},{"$f":"E313+(B314-B313)*C314","v":22000},0,0,{"$f":"IF(I312=C316,E315+ROUND((H312-J312),0)*I312,IF(I312=C315,E314+ROUND((H312-J312)*I312,0),IF(I312=C314,E313+ROUND((H312-J312)*I312,0),IF(I312=C313,E312+ROUND((H312-J312)*I312,0),E311+ROUND((H312-J312)*I312,0)))))","v":2824040},{"$f":"MIN(K316:L316)","v":0},{"$f":"ROUND(SUM(H314+I314)*M312,0)","v":0},{"$f":"SUM(H314:J314)","v":2824040}]
[{"$f":"B314+1","v":120001},null,0.4,{"$f":"B314","v":120000},{"$f":"IF(J312=0,0,E314)","v":22000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H309","v":0},{"$f":"IF(H312>H316,H312-H316,0)","v":7125100},{"$f":"IF(I316>0,ROUND(I316*I312,0),0)","v":2850040},{"$f":"I316-J316","v":4275060},{"$f":"IF(H314>0,ROUND(H314*L312,0),0)","v":0},{"$f":"IF(K316>L316,0,L316-K316)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,40000,0,0,0,0,0,{"$f":"H298","v":7125100},{"$f":"VLOOKUP(H319,A319:C323,3)","v":0.4},{"$f":"INDEX(D319:D323,MATCH(I319,C319:C323,0))","v":120000},{"$f":"INDEX(E319:E323,MATCH(I319,C319:C323,0))","v":22000},{"$f":"IF(H319>H323,VLOOKUP(H319,A319:F323,6),0)","v":0},{"$f":"VLOOKUP(H319,A319:G323,7)","v":0}]
[{"$f":"B319+1","v":40001},60000,0.2,{"$f":"B319","v":40000},{"$f":"(B320-B319)*C320","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B320+1","v":60001},120000,0.3,{"$f":"B320","v":60000},{"$f":"E320+(B321-B320)*C321","v":22000},0,0,{"$f":"IF(I319=C323,E322+ROUND((H319-J319),0)*I319,IF(I319=C322,E321+ROUND((H319-J319)*I319,0),IF(I319=C321,E320+ROUND((H319-J319)*I319,0),IF(I319=C320,E319+ROUND((H319-J319)*I319,0),E318+ROUND((H319-J319)*I319,0)))))","v":2824040},{"$f":"MIN(K323:L323)","v":0},{"$f":"ROUND(SUM(H321+I321)*M319,0)","v":0},{"$f":"SUM(H321:J321)","v":2824040}]
[{"$f":"B321+1","v":120001},null,0.4,{"$f":"B321","v":120000},{"$f":"IF(J319=0,0,E321)","v":22000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H316","v":0},{"$f":"IF(H319>H323,H319-H323,0)","v":7125100},{"$f":"IF(I323>0,ROUND(I323*I319,0),0)","v":2850040},{"$f":"I323-J323","v":4275060},{"$f":"IF(H321>0,ROUND(H321*L319,0),0)","v":0},{"$f":"IF(K323>L323,0,L323-K323)","v":0}]
[null,null,1996,{"$f":"C324+1","v":1997},null,"1996-97"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C324","v":1996},{"$f":"D324","v":1997}]
[0,40000,0,0,0,0,0,{"$f":"$E$4","v":7125100},{"$f":"VLOOKUP(H327,A327:C331,3)","v":0.4},{"$f":"INDEX(D327:D331,MATCH(I327,C327:C331,0))","v":120000},{"$f":"INDEX(E327:E331,MATCH(I327,C327:C331,0))","v":21000},{"$f":"IF(H327>H331,VLOOKUP(H327,A327:F331,6),0)","v":0},{"$f":"VLOOKUP(H327,A327:G331,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B327,IF($E$3=\"Female\",B334,IF($E$3=\"Senior Citizen\",B341,B348)))","v":40000},0]
[{"$f":"B327+1","v":40001},60000,0.15,{"$f":"B327","v":40000},{"$f":"(B328-B327)*C328","v":3000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O327+1","v":40001},60000,0.15]
[{"$f":"B328+1","v":60001},120000,0.3,{"$f":"B328","v":60000},{"$f":"E328+(B329-B328)*C329","v":21000},0,0,{"$f":"IF(I327=C331,E330+ROUND((H327-J327),0)*I327,IF(I327=C330,E329+ROUND((H327-J327)*I327,0),IF(I327=C329,E328+ROUND((H327-J327)*I327,0),IF(I327=C328,E327+ROUND((H327-J327)*I327,0),E326+ROUND((H327-J327)*I327,0)))))","v":2823040},{"$f":"MIN(K331:L331)","v":0},{"$f":"ROUND(SUM(H329+I329)*M327,0)","v":0},{"$f":"SUM(H329:J329)","v":2823040},null,null,{"$f":"O328+1","v":60001},120000,0.3]
[{"$f":"B329+1","v":120001},null,0.4,{"$f":"B329","v":120000},{"$f":"IF(J327=0,0,E329)","v":21000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O329+1","v":120001},0,0.4]
["Surcharge Limit",null,null,null,null,null,null,0,{"$f":"IF(H327>H331,H327-H331,0)","v":7125100},{"$f":"IF(I331>0,ROUND(I331*I327,0),0)","v":2850040},{"$f":"I331-J331","v":4275060},{"$f":"IF(H329>0,ROUND(H329*L327,0),0)","v":0},{"$f":"IF(K331>L331,0,L331-K331)","v":0},{"$f":"O330+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H329,IF($E$3=\"Female\",H336,IF($E$3=\"Senior Citizen\",H343,H350)))","v":2823040}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I329,IF($E$3=\"Female\",I336,IF($E$3=\"Senior Citizen\",I343,I350)))","v":0}]
[0,40000,0,0,0,0,0,{"$f":"H327","v":7125100},{"$f":"VLOOKUP(H334,A334:C338,3)","v":0.4},{"$f":"INDEX(D334:D338,MATCH(I334,C334:C338,0))","v":120000},{"$f":"INDEX(E334:E338,MATCH(I334,C334:C338,0))","v":21000},{"$f":"IF(H334>H338,VLOOKUP(H334,A334:F338,6),0)","v":0},{"$f":"VLOOKUP(H334,A334:G338,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J329,IF($E$3=\"Female\",J336,IF($E$3=\"Senior Citizen\",J343,J350)))","v":0}]
[{"$f":"B334+1","v":40001},60000,0.15,{"$f":"B334","v":40000},{"$f":"(B335-B334)*C335","v":3000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K329,IF($E$3=\"Female\",K336,IF($E$3=\"Senior Citizen\",K343,K350)))","v":2823040}]
[{"$f":"B335+1","v":60001},120000,0.3,{"$f":"B335","v":60000},{"$f":"E335+(B336-B335)*C336","v":21000},0,0,{"$f":"IF(I334=C338,E337+ROUND((H334-J334),0)*I334,IF(I334=C337,E336+ROUND((H334-J334)*I334,0),IF(I334=C336,E335+ROUND((H334-J334)*I334,0),IF(I334=C335,E334+ROUND((H334-J334)*I334,0),E333+ROUND((H334-J334)*I334,0)))))","v":2823040},{"$f":"MIN(K338:L338)","v":0},{"$f":"ROUND(SUM(H336+I336)*M334,0)","v":0},{"$f":"SUM(H336:J336)","v":2823040},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A326,IF($E$3=\"Female\",A333,IF($E$3=\"Senior Citizen\",A340,A347)))","v":"Not defined"}]
[{"$f":"B336+1","v":120001},null,0.4,{"$f":"B336","v":120000},{"$f":"IF(J334=0,0,E336)","v":21000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M331,IF($E$3=\"Female\",M338,IF($E$3=\"Senior Citizen\",M345,M352)))","v":0}]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H331","v":0},{"$f":"IF(H334>H338,H334-H338,0)","v":7125100},{"$f":"IF(I338>0,ROUND(I338*I334,0),0)","v":2850040},{"$f":"I338-J338","v":4275060},{"$f":"IF(H336>0,ROUND(H336*L334,0),0)","v":0},{"$f":"IF(K338>L338,0,L338-K338)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K329,IF($E$3=\"Female\",K336,IF($E$3=\"Senior Citizen\",K343,K350)))","v":2823040}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,40000,0,0,0,0,0,{"$f":"H327","v":7125100},{"$f":"VLOOKUP(H341,A341:C345,3)","v":0.4},{"$f":"INDEX(D341:D345,MATCH(I341,C341:C345,0))","v":120000},{"$f":"INDEX(E341:E345,MATCH(I341,C341:C345,0))","v":21000},{"$f":"IF(H341>H345,VLOOKUP(H341,A341:F345,6),0)","v":0},{"$f":"VLOOKUP(H341,A341:G345,7)","v":0}]
[{"$f":"B341+1","v":40001},60000,0.15,{"$f":"B341","v":40000},{"$f":"(B342-B341)*C342","v":3000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B342+1","v":60001},120000,0.3,{"$f":"B342","v":60000},{"$f":"E342+(B343-B342)*C343","v":21000},0,0,{"$f":"IF(I341=C345,E344+ROUND((H341-J341),0)*I341,IF(I341=C344,E343+ROUND((H341-J341)*I341,0),IF(I341=C343,E342+ROUND((H341-J341)*I341,0),IF(I341=C342,E341+ROUND((H341-J341)*I341,0),E340+ROUND((H341-J341)*I341,0)))))","v":2823040},{"$f":"MIN(K345:L345)","v":0},{"$f":"ROUND(SUM(H343+I343)*M341,0)","v":0},{"$f":"SUM(H343:J343)","v":2823040}]
[{"$f":"B343+1","v":120001},null,0.4,{"$f":"B343","v":120000},{"$f":"IF(J341=0,0,E343)","v":21000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H338","v":0},{"$f":"IF(H341>H345,H341-H345,0)","v":7125100},{"$f":"IF(I345>0,ROUND(I345*I341,0),0)","v":2850040},{"$f":"I345-J345","v":4275060},{"$f":"IF(H343>0,ROUND(H343*L341,0),0)","v":0},{"$f":"IF(K345>L345,0,L345-K345)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,40000,0,0,0,0,0,{"$f":"H327","v":7125100},{"$f":"VLOOKUP(H348,A348:C352,3)","v":0.4},{"$f":"INDEX(D348:D352,MATCH(I348,C348:C352,0))","v":120000},{"$f":"INDEX(E348:E352,MATCH(I348,C348:C352,0))","v":21000},{"$f":"IF(H348>H352,VLOOKUP(H348,A348:F352,6),0)","v":0},{"$f":"VLOOKUP(H348,A348:G352,7)","v":0}]
[{"$f":"B348+1","v":40001},60000,0.15,{"$f":"B348","v":40000},{"$f":"(B349-B348)*C349","v":3000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B349+1","v":60001},120000,0.3,{"$f":"B349","v":60000},{"$f":"E349+(B350-B349)*C350","v":21000},0,0,{"$f":"IF(I348=C352,E351+ROUND((H348-J348),0)*I348,IF(I348=C351,E350+ROUND((H348-J348)*I348,0),IF(I348=C350,E349+ROUND((H348-J348)*I348,0),IF(I348=C349,E348+ROUND((H348-J348)*I348,0),E347+ROUND((H348-J348)*I348,0)))))","v":2823040},{"$f":"MIN(K352:L352)","v":0},{"$f":"ROUND(SUM(H350+I350)*M348,0)","v":0},{"$f":"SUM(H350:J350)","v":2823040}]
[{"$f":"B350+1","v":120001},null,0.4,{"$f":"B350","v":120000},{"$f":"IF(J348=0,0,E350)","v":21000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H345","v":0},{"$f":"IF(H348>H352,H348-H352,0)","v":7125100},{"$f":"IF(I352>0,ROUND(I352*I348,0),0)","v":2850040},{"$f":"I352-J352","v":4275060},{"$f":"IF(H350>0,ROUND(H350*L348,0),0)","v":0},{"$f":"IF(K352>L352,0,L352-K352)","v":0}]
[null,null,1997,{"$f":"C353+1","v":1998},null,"1997-98"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C353","v":1997},{"$f":"D353","v":1998}]
[0,40000,0,0,0,0,0,{"$f":"$E$4","v":7125100},{"$f":"VLOOKUP(H356,A356:C360,3)","v":0.3},{"$f":"INDEX(D356:D360,MATCH(I356,C356:C360,0))","v":150000},{"$f":"INDEX(E356:E360,MATCH(I356,C356:C360,0))","v":20000},{"$f":"IF(H356>H360,VLOOKUP(H356,A356:F360,6),0)","v":0},{"$f":"VLOOKUP(H356,A356:G360,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B356,IF($E$3=\"Female\",B363,IF($E$3=\"Senior Citizen\",B370,B377)))","v":40000},0]
[{"$f":"B356+1","v":40001},60000,0.1,{"$f":"B356","v":40000},{"$f":"(B357-B356)*C357","v":2000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O356+1","v":40001},60000,0.1]
[{"$f":"B357+1","v":60001},150000,0.2,{"$f":"B357","v":60000},{"$f":"E357+(B358-B357)*C358","v":20000},0,0,{"$f":"IF(I356=C360,E359+ROUND((H356-J356),0)*I356,IF(I356=C359,E358+ROUND((H356-J356)*I356,0),IF(I356=C358,E357+ROUND((H356-J356)*I356,0),IF(I356=C357,E356+ROUND((H356-J356)*I356,0),E355+ROUND((H356-J356)*I356,0)))))","v":2112530},{"$f":"MIN(K360:L360)","v":0},{"$f":"ROUND(SUM(H358+I358)*M356,0)","v":0},{"$f":"SUM(H358:J358)","v":2112530},null,null,{"$f":"O357+1","v":60001},150000,0.2]
[{"$f":"B358+1","v":150001},null,0.3,{"$f":"B358","v":150000},{"$f":"IF(J356=0,0,E358)","v":20000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O358+1","v":150001},0,0.3]
["Surcharge Limit",null,null,null,null,null,null,0,{"$f":"IF(H356>H360,H356-H360,0)","v":7125100},{"$f":"IF(I360>0,ROUND(I360*I356,0),0)","v":2137530},{"$f":"I360-J360","v":4987570},{"$f":"IF(H358>0,ROUND(H358*L356,0),0)","v":0},{"$f":"IF(K360>L360,0,L360-K360)","v":0},{"$f":"O359+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H358,IF($E$3=\"Female\",H365,IF($E$3=\"Senior Citizen\",H372,H379)))","v":2112530}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I358,IF($E$3=\"Female\",I365,IF($E$3=\"Senior Citizen\",I372,I379)))","v":0}]
[0,40000,0,0,0,0,0,{"$f":"H356","v":7125100},{"$f":"VLOOKUP(H363,A363:C367,3)","v":0.3},{"$f":"INDEX(D363:D367,MATCH(I363,C363:C367,0))","v":150000},{"$f":"INDEX(E363:E367,MATCH(I363,C363:C367,0))","v":20000},{"$f":"IF(H363>H367,VLOOKUP(H363,A363:F367,6),0)","v":0},{"$f":"VLOOKUP(H363,A363:G367,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J358,IF($E$3=\"Female\",J365,IF($E$3=\"Senior Citizen\",J372,J379)))","v":0}]
[{"$f":"B363+1","v":40001},60000,0.1,{"$f":"B363","v":40000},{"$f":"(B364-B363)*C364","v":2000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K358,IF($E$3=\"Female\",K365,IF($E$3=\"Senior Citizen\",K372,K379)))","v":2112530}]
[{"$f":"B364+1","v":60001},150000,0.2,{"$f":"B364","v":60000},{"$f":"E364+(B365-B364)*C365","v":20000},0,0,{"$f":"IF(I363=C367,E366+ROUND((H363-J363),0)*I363,IF(I363=C366,E365+ROUND((H363-J363)*I363,0),IF(I363=C365,E364+ROUND((H363-J363)*I363,0),IF(I363=C364,E363+ROUND((H363-J363)*I363,0),E362+ROUND((H363-J363)*I363,0)))))","v":2112530},{"$f":"MIN(K367:L367)","v":0},{"$f":"ROUND(SUM(H365+I365)*M363,0)","v":0},{"$f":"SUM(H365:J365)","v":2112530},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A355,IF($E$3=\"Female\",A362,IF($E$3=\"Senior Citizen\",A369,A376)))","v":"Not defined"}]
[{"$f":"B365+1","v":150001},null,0.3,{"$f":"B365","v":150000},{"$f":"IF(J363=0,0,E365)","v":20000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M360,IF($E$3=\"Female\",M367,IF($E$3=\"Senior Citizen\",M374,M381)))","v":0}]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H360","v":0},{"$f":"IF(H363>H367,H363-H367,0)","v":7125100},{"$f":"IF(I367>0,ROUND(I367*I363,0),0)","v":2137530},{"$f":"I367-J367","v":4987570},{"$f":"IF(H365>0,ROUND(H365*L363,0),0)","v":0},{"$f":"IF(K367>L367,0,L367-K367)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K358,IF($E$3=\"Female\",K365,IF($E$3=\"Senior Citizen\",K372,K379)))","v":2112530}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,40000,0,0,0,0,0,{"$f":"H356","v":7125100},{"$f":"VLOOKUP(H370,A370:C374,3)","v":0.3},{"$f":"INDEX(D370:D374,MATCH(I370,C370:C374,0))","v":150000},{"$f":"INDEX(E370:E374,MATCH(I370,C370:C374,0))","v":20000},{"$f":"IF(H370>H374,VLOOKUP(H370,A370:F374,6),0)","v":0},{"$f":"VLOOKUP(H370,A370:G374,7)","v":0}]
[{"$f":"B370+1","v":40001},60000,0.1,{"$f":"B370","v":40000},{"$f":"(B371-B370)*C371","v":2000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B371+1","v":60001},150000,0.2,{"$f":"B371","v":60000},{"$f":"E371+(B372-B371)*C372","v":20000},0,0,{"$f":"IF(I370=C374,E373+ROUND((H370-J370),0)*I370,IF(I370=C373,E372+ROUND((H370-J370)*I370,0),IF(I370=C372,E371+ROUND((H370-J370)*I370,0),IF(I370=C371,E370+ROUND((H370-J370)*I370,0),E369+ROUND((H370-J370)*I370,0)))))","v":2112530},{"$f":"MIN(K374:L374)","v":0},{"$f":"ROUND(SUM(H372+I372)*M370,0)","v":0},{"$f":"SUM(H372:J372)","v":2112530}]
[{"$f":"B372+1","v":150001},null,0.3,{"$f":"B372","v":150000},{"$f":"IF(J370=0,0,E372)","v":20000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H367","v":0},{"$f":"IF(H370>H374,H370-H374,0)","v":7125100},{"$f":"IF(I374>0,ROUND(I374*I370,0),0)","v":2137530},{"$f":"I374-J374","v":4987570},{"$f":"IF(H372>0,ROUND(H372*L370,0),0)","v":0},{"$f":"IF(K374>L374,0,L374-K374)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,40000,0,0,0,0,0,{"$f":"H356","v":7125100},{"$f":"VLOOKUP(H377,A377:C381,3)","v":0.3},{"$f":"INDEX(D377:D381,MATCH(I377,C377:C381,0))","v":150000},{"$f":"INDEX(E377:E381,MATCH(I377,C377:C381,0))","v":20000},{"$f":"IF(H377>H381,VLOOKUP(H377,A377:F381,6),0)","v":0},{"$f":"VLOOKUP(H377,A377:G381,7)","v":0}]
[{"$f":"B377+1","v":40001},60000,0.1,{"$f":"B377","v":40000},{"$f":"(B378-B377)*C378","v":2000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B378+1","v":60001},150000,0.2,{"$f":"B378","v":60000},{"$f":"E378+(B379-B378)*C379","v":20000},0,0,{"$f":"IF(I377=C381,E380+ROUND((H377-J377),0)*I377,IF(I377=C380,E379+ROUND((H377-J377)*I377,0),IF(I377=C379,E378+ROUND((H377-J377)*I377,0),IF(I377=C378,E377+ROUND((H377-J377)*I377,0),E376+ROUND((H377-J377)*I377,0)))))","v":2112530},{"$f":"MIN(K381:L381)","v":0},{"$f":"ROUND(SUM(H379+I379)*M377,0)","v":0},{"$f":"SUM(H379:J379)","v":2112530}]
[{"$f":"B379+1","v":150001},null,0.3,{"$f":"B379","v":150000},{"$f":"IF(J377=0,0,E379)","v":20000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H374","v":0},{"$f":"IF(H377>H381,H377-H381,0)","v":7125100},{"$f":"IF(I381>0,ROUND(I381*I377,0),0)","v":2137530},{"$f":"I381-J381","v":4987570},{"$f":"IF(H379>0,ROUND(H379*L377,0),0)","v":0},{"$f":"IF(K381>L381,0,L381-K381)","v":0}]
[null,null,1998,{"$f":"C382+1","v":1999},null,"1998-99"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C382","v":1998},{"$f":"D382","v":1999}]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":7125100},{"$f":"VLOOKUP(H385,A385:C389,3)","v":0.3},{"$f":"INDEX(D385:D389,MATCH(I385,C385:C389,0))","v":150000},{"$f":"INDEX(E385:E389,MATCH(I385,C385:C389,0))","v":19000},{"$f":"IF(H385>H389,VLOOKUP(H385,A385:F389,6),0)","v":0},{"$f":"VLOOKUP(H385,A385:G389,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B385,IF($E$3=\"Female\",B392,IF($E$3=\"Senior Citizen\",B399,B406)))","v":50000},0]
[{"$f":"B385+1","v":50001},60000,0.1,{"$f":"B385","v":50000},{"$f":"(B386-B385)*C386","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O385+1","v":50001},60000,0.1]
[{"$f":"B386+1","v":60001},150000,0.2,{"$f":"B386","v":60000},{"$f":"E386+(B387-B386)*C387","v":19000},0,0,{"$f":"IF(I385=C389,E388+ROUND((H385-J385),0)*I385,IF(I385=C388,E387+ROUND((H385-J385)*I385,0),IF(I385=C387,E386+ROUND((H385-J385)*I385,0),IF(I385=C386,E385+ROUND((H385-J385)*I385,0),E384+ROUND((H385-J385)*I385,0)))))","v":2111530},{"$f":"MIN(K389:L389)","v":0},{"$f":"ROUND(SUM(H387+I387)*M385,0)","v":0},{"$f":"SUM(H387:J387)","v":2111530},null,null,{"$f":"O386+1","v":60001},150000,0.2]
[{"$f":"B387+1","v":150001},null,0.3,{"$f":"B387","v":150000},{"$f":"IF(J385=0,0,E387)","v":19000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O387+1","v":150001},0,0.3]
["Surcharge Limit",null,null,null,null,null,null,0,{"$f":"IF(H385>H389,H385-H389,0)","v":7125100},{"$f":"IF(I389>0,ROUND(I389*I385,0),0)","v":2137530},{"$f":"I389-J389","v":4987570},{"$f":"IF(H387>0,ROUND(H387*L385,0),0)","v":0},{"$f":"IF(K389>L389,0,L389-K389)","v":0},{"$f":"O388+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H387,IF($E$3=\"Female\",H394,IF($E$3=\"Senior Citizen\",H401,H408)))","v":2111530}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I387,IF($E$3=\"Female\",I394,IF($E$3=\"Senior Citizen\",I401,I408)))","v":0}]
[0,50000,0,0,0,0,0,{"$f":"H385","v":7125100},{"$f":"VLOOKUP(H392,A392:C396,3)","v":0.3},{"$f":"INDEX(D392:D396,MATCH(I392,C392:C396,0))","v":150000},{"$f":"INDEX(E392:E396,MATCH(I392,C392:C396,0))","v":19000},{"$f":"IF(H392>H396,VLOOKUP(H392,A392:F396,6),0)","v":0},{"$f":"VLOOKUP(H392,A392:G396,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J387,IF($E$3=\"Female\",J394,IF($E$3=\"Senior Citizen\",J401,J408)))","v":0}]
[{"$f":"B392+1","v":50001},60000,0.1,{"$f":"B392","v":50000},{"$f":"(B393-B392)*C393","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K387,IF($E$3=\"Female\",K394,IF($E$3=\"Senior Citizen\",K401,K408)))","v":2111530}]
[{"$f":"B393+1","v":60001},150000,0.2,{"$f":"B393","v":60000},{"$f":"E393+(B394-B393)*C394","v":19000},0,0,{"$f":"IF(I392=C396,E395+ROUND((H392-J392),0)*I392,IF(I392=C395,E394+ROUND((H392-J392)*I392,0),IF(I392=C394,E393+ROUND((H392-J392)*I392,0),IF(I392=C393,E392+ROUND((H392-J392)*I392,0),E391+ROUND((H392-J392)*I392,0)))))","v":2111530},{"$f":"MIN(K396:L396)","v":0},{"$f":"ROUND(SUM(H394+I394)*M392,0)","v":0},{"$f":"SUM(H394:J394)","v":2111530},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A384,IF($E$3=\"Female\",A391,IF($E$3=\"Senior Citizen\",A398,A405)))","v":"Not defined"}]
[{"$f":"B394+1","v":150001},null,0.3,{"$f":"B394","v":150000},{"$f":"IF(J392=0,0,E394)","v":19000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M389,IF($E$3=\"Female\",M396,IF($E$3=\"Senior Citizen\",M403,M410)))","v":0}]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H389","v":0},{"$f":"IF(H392>H396,H392-H396,0)","v":7125100},{"$f":"IF(I396>0,ROUND(I396*I392,0),0)","v":2137530},{"$f":"I396-J396","v":4987570},{"$f":"IF(H394>0,ROUND(H394*L392,0),0)","v":0},{"$f":"IF(K396>L396,0,L396-K396)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K387,IF($E$3=\"Female\",K394,IF($E$3=\"Senior Citizen\",K401,K408)))","v":2111530}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H385","v":7125100},{"$f":"VLOOKUP(H399,A399:C403,3)","v":0.3},{"$f":"INDEX(D399:D403,MATCH(I399,C399:C403,0))","v":150000},{"$f":"INDEX(E399:E403,MATCH(I399,C399:C403,0))","v":19000},{"$f":"IF(H399>H403,VLOOKUP(H399,A399:F403,6),0)","v":0},{"$f":"VLOOKUP(H399,A399:G403,7)","v":0}]
[{"$f":"B399+1","v":50001},60000,0.1,{"$f":"B399","v":50000},{"$f":"(B400-B399)*C400","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B400+1","v":60001},150000,0.2,{"$f":"B400","v":60000},{"$f":"E400+(B401-B400)*C401","v":19000},0,0,{"$f":"IF(I399=C403,E402+ROUND((H399-J399),0)*I399,IF(I399=C402,E401+ROUND((H399-J399)*I399,0),IF(I399=C401,E400+ROUND((H399-J399)*I399,0),IF(I399=C400,E399+ROUND((H399-J399)*I399,0),E398+ROUND((H399-J399)*I399,0)))))","v":2111530},{"$f":"MIN(K403:L403)","v":0},{"$f":"ROUND(SUM(H401+I401)*M399,0)","v":0},{"$f":"SUM(H401:J401)","v":2111530}]
[{"$f":"B401+1","v":150001},null,0.3,{"$f":"B401","v":150000},{"$f":"IF(J399=0,0,E401)","v":19000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H396","v":0},{"$f":"IF(H399>H403,H399-H403,0)","v":7125100},{"$f":"IF(I403>0,ROUND(I403*I399,0),0)","v":2137530},{"$f":"I403-J403","v":4987570},{"$f":"IF(H401>0,ROUND(H401*L399,0),0)","v":0},{"$f":"IF(K403>L403,0,L403-K403)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H385","v":7125100},{"$f":"VLOOKUP(H406,A406:C410,3)","v":0.3},{"$f":"INDEX(D406:D410,MATCH(I406,C406:C410,0))","v":150000},{"$f":"INDEX(E406:E410,MATCH(I406,C406:C410,0))","v":19000},{"$f":"IF(H406>H410,VLOOKUP(H406,A406:F410,6),0)","v":0},{"$f":"VLOOKUP(H406,A406:G410,7)","v":0}]
[{"$f":"B406+1","v":50001},60000,0.1,{"$f":"B406","v":50000},{"$f":"(B407-B406)*C407","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B407+1","v":60001},150000,0.2,{"$f":"B407","v":60000},{"$f":"E407+(B408-B407)*C408","v":19000},0,0,{"$f":"IF(I406=C410,E409+ROUND((H406-J406),0)*I406,IF(I406=C409,E408+ROUND((H406-J406)*I406,0),IF(I406=C408,E407+ROUND((H406-J406)*I406,0),IF(I406=C407,E406+ROUND((H406-J406)*I406,0),E405+ROUND((H406-J406)*I406,0)))))","v":2111530},{"$f":"MIN(K410:L410)","v":0},{"$f":"ROUND(SUM(H408+I408)*M406,0)","v":0},{"$f":"SUM(H408:J408)","v":2111530}]
[{"$f":"B408+1","v":150001},null,0.3,{"$f":"B408","v":150000},{"$f":"IF(J406=0,0,E408)","v":19000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H403","v":0},{"$f":"IF(H406>H410,H406-H410,0)","v":7125100},{"$f":"IF(I410>0,ROUND(I410*I406,0),0)","v":2137530},{"$f":"I410-J410","v":4987570},{"$f":"IF(H408>0,ROUND(H408*L406,0),0)","v":0},{"$f":"IF(K410>L410,0,L410-K410)","v":0}]
[null,null,1999,{"$f":"C411+1","v":2000},null,"1999-00"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C411","v":1999},{"$f":"D411","v":2000}]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":7125100},{"$f":"VLOOKUP(H414,A414:C418,3)","v":0.3},{"$f":"INDEX(D414:D418,MATCH(I414,C414:C418,0))","v":150000},{"$f":"INDEX(E414:E418,MATCH(I414,C414:C418,0))","v":19000},{"$f":"IF(H414>H418,VLOOKUP(H414,A414:F418,6),0)","v":0.1},{"$f":"VLOOKUP(H414,A414:G418,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B414,IF($E$3=\"Female\",B421,IF($E$3=\"Senior Citizen\",B428,B435)))","v":50000},0]
[{"$f":"B414+1","v":50001},60000,0.1,{"$f":"B414","v":50000},{"$f":"(B415-B414)*C415","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O414+1","v":50001},60000,0.1]
[{"$f":"B415+1","v":60001},150000,0.2,{"$f":"B415","v":60000},{"$f":"E415+(B416-B415)*C416","v":19000},0.1,0,{"$f":"IF(I414=C418,E417+ROUND((H414-J414),0)*I414,IF(I414=C417,E416+ROUND((H414-J414)*I414,0),IF(I414=C416,E415+ROUND((H414-J414)*I414,0),IF(I414=C415,E414+ROUND((H414-J414)*I414,0),E413+ROUND((H414-J414)*I414,0)))))","v":2111530},{"$f":"MIN(K418:L418)","v":211153},{"$f":"ROUND(SUM(H416+I416)*M414,0)","v":0},{"$f":"SUM(H416:J416)","v":2322683},null,null,{"$f":"O415+1","v":60001},150000,0.2]
[{"$f":"B416+1","v":150001},null,0.3,{"$f":"B416","v":150000},{"$f":"IF(J414=0,0,E416)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O416+1","v":150001},0,0.3]
["Surcharge Limit",null,null,60000,null,null,null,60000,{"$f":"IF(H414>H418,H414-H418,0)","v":7065100},{"$f":"IF(I418>0,ROUND(I418*I414,0),0)","v":2119530},{"$f":"I418-J418","v":4945570},{"$f":"IF(H416>0,ROUND(H416*L414,0),0)","v":211153},{"$f":"IF(K418>L418,0,L418-K418)","v":0},{"$f":"O417+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H416,IF($E$3=\"Female\",H423,IF($E$3=\"Senior Citizen\",H430,H437)))","v":2111530}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I416,IF($E$3=\"Female\",I423,IF($E$3=\"Senior Citizen\",I430,I437)))","v":211153}]
[0,50000,0,0,0,0,0,{"$f":"H414","v":7125100},{"$f":"VLOOKUP(H421,A421:C425,3)","v":0.3},{"$f":"INDEX(D421:D425,MATCH(I421,C421:C425,0))","v":150000},{"$f":"INDEX(E421:E425,MATCH(I421,C421:C425,0))","v":19000},{"$f":"IF(H421>H425,VLOOKUP(H421,A421:F425,6),0)","v":0.1},{"$f":"VLOOKUP(H421,A421:G425,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J416,IF($E$3=\"Female\",J423,IF($E$3=\"Senior Citizen\",J430,J437)))","v":0}]
[{"$f":"B421+1","v":50001},60000,0.1,{"$f":"B421","v":50000},{"$f":"(B422-B421)*C422","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K416,IF($E$3=\"Female\",K423,IF($E$3=\"Senior Citizen\",K430,K437)))","v":2322683}]
[{"$f":"B422+1","v":60001},150000,0.2,{"$f":"B422","v":60000},{"$f":"E422+(B423-B422)*C423","v":19000},0.1,0,{"$f":"IF(I421=C425,E424+ROUND((H421-J421),0)*I421,IF(I421=C424,E423+ROUND((H421-J421)*I421,0),IF(I421=C423,E422+ROUND((H421-J421)*I421,0),IF(I421=C422,E421+ROUND((H421-J421)*I421,0),E420+ROUND((H421-J421)*I421,0)))))","v":2111530},{"$f":"MIN(K425:L425)","v":211153},{"$f":"ROUND(SUM(H423+I423)*M421,0)","v":0},{"$f":"SUM(H423:J423)","v":2322683},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A413,IF($E$3=\"Female\",A420,IF($E$3=\"Senior Citizen\",A427,A434)))","v":"Not defined"}]
[{"$f":"B423+1","v":150001},null,0.3,{"$f":"B423","v":150000},{"$f":"IF(J421=0,0,E423)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M418,IF($E$3=\"Female\",M425,IF($E$3=\"Senior Citizen\",M432,M439)))","v":0}]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H418","v":60000},{"$f":"IF(H421>H425,H421-H425,0)","v":7065100},{"$f":"IF(I425>0,ROUND(I425*I421,0),0)","v":2119530},{"$f":"I425-J425","v":4945570},{"$f":"IF(H423>0,ROUND(H423*L421,0),0)","v":211153},{"$f":"IF(K425>L425,0,L425-K425)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K416,IF($E$3=\"Female\",K423,IF($E$3=\"Senior Citizen\",K430,K437)))","v":2322683}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H414","v":7125100},{"$f":"VLOOKUP(H428,A428:C432,3)","v":0.3},{"$f":"INDEX(D428:D432,MATCH(I428,C428:C432,0))","v":150000},{"$f":"INDEX(E428:E432,MATCH(I428,C428:C432,0))","v":19000},{"$f":"IF(H428>H432,VLOOKUP(H428,A428:F432,6),0)","v":0.1},{"$f":"VLOOKUP(H428,A428:G432,7)","v":0}]
[{"$f":"B428+1","v":50001},60000,0.1,{"$f":"B428","v":50000},{"$f":"(B429-B428)*C429","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B429+1","v":60001},150000,0.2,{"$f":"B429","v":60000},{"$f":"E429+(B430-B429)*C430","v":19000},0.1,0,{"$f":"IF(I428=C432,E431+ROUND((H428-J428),0)*I428,IF(I428=C431,E430+ROUND((H428-J428)*I428,0),IF(I428=C430,E429+ROUND((H428-J428)*I428,0),IF(I428=C429,E428+ROUND((H428-J428)*I428,0),E427+ROUND((H428-J428)*I428,0)))))","v":2111530},{"$f":"MIN(K432:L432)","v":211153},{"$f":"ROUND(SUM(H430+I430)*M428,0)","v":0},{"$f":"SUM(H430:J430)","v":2322683}]
[{"$f":"B430+1","v":150001},null,0.3,{"$f":"B430","v":150000},{"$f":"IF(J428=0,0,E430)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H425","v":60000},{"$f":"IF(H428>H432,H428-H432,0)","v":7065100},{"$f":"IF(I432>0,ROUND(I432*I428,0),0)","v":2119530},{"$f":"I432-J432","v":4945570},{"$f":"IF(H430>0,ROUND(H430*L428,0),0)","v":211153},{"$f":"IF(K432>L432,0,L432-K432)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H414","v":7125100},{"$f":"VLOOKUP(H435,A435:C439,3)","v":0.3},{"$f":"INDEX(D435:D439,MATCH(I435,C435:C439,0))","v":150000},{"$f":"INDEX(E435:E439,MATCH(I435,C435:C439,0))","v":19000},{"$f":"IF(H435>H439,VLOOKUP(H435,A435:F439,6),0)","v":0.1},{"$f":"VLOOKUP(H435,A435:G439,7)","v":0}]
[{"$f":"B435+1","v":50001},60000,0.1,{"$f":"B435","v":50000},{"$f":"(B436-B435)*C436","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B436+1","v":60001},150000,0.2,{"$f":"B436","v":60000},{"$f":"E436+(B437-B436)*C437","v":19000},0.1,0,{"$f":"IF(I435=C439,E438+ROUND((H435-J435),0)*I435,IF(I435=C438,E437+ROUND((H435-J435)*I435,0),IF(I435=C437,E436+ROUND((H435-J435)*I435,0),IF(I435=C436,E435+ROUND((H435-J435)*I435,0),E434+ROUND((H435-J435)*I435,0)))))","v":2111530},{"$f":"MIN(K439:L439)","v":211153},{"$f":"ROUND(SUM(H437+I437)*M435,0)","v":0},{"$f":"SUM(H437:J437)","v":2322683}]
[{"$f":"B437+1","v":150001},null,0.3,{"$f":"B437","v":150000},{"$f":"IF(J435=0,0,E437)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H432","v":60000},{"$f":"IF(H435>H439,H435-H439,0)","v":7065100},{"$f":"IF(I439>0,ROUND(I439*I435,0),0)","v":2119530},{"$f":"I439-J439","v":4945570},{"$f":"IF(H437>0,ROUND(H437*L435,0),0)","v":211153},{"$f":"IF(K439>L439,0,L439-K439)","v":0}]
[null,null,2000,{"$f":"C440+1","v":2001},null,"2000-01"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C440","v":2000},{"$f":"D440","v":2001}]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":7125100},{"$f":"VLOOKUP(H443,A443:C447,3)","v":0.3},{"$f":"INDEX(D443:D447,MATCH(I443,C443:C447,0))","v":150000},{"$f":"INDEX(E443:E447,MATCH(I443,C443:C447,0))","v":19000},{"$f":"IF(H443>H447,VLOOKUP(H443,A443:F447,6),0)","v":0.17},{"$f":"VLOOKUP(H443,A443:G447,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B443,IF($E$3=\"Female\",B450,IF($E$3=\"Senior Citizen\",B457,B464)))","v":50000},0]
[{"$f":"B443+1","v":50001},60000,0.1,{"$f":"B443","v":50000},{"$f":"(B444-B443)*C444","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O443+1","v":50001},60000,0.1]
[{"$f":"B444+1","v":60001},150000,0.2,{"$f":"B444","v":60000},{"$f":"E444+(B445-B444)*C445","v":19000},0.12,0,{"$f":"IF(I443=C447,E446+ROUND((H443-J443),0)*I443,IF(I443=C446,E445+ROUND((H443-J443)*I443,0),IF(I443=C445,E444+ROUND((H443-J443)*I443,0),IF(I443=C444,E443+ROUND((H443-J443)*I443,0),E442+ROUND((H443-J443)*I443,0)))))","v":2111530},{"$f":"MIN(K447:L447)","v":358960},{"$f":"ROUND(SUM(H445+I445)*M443,0)","v":0},{"$f":"SUM(H445:J445)","v":2470490},null,null,{"$f":"O444+1","v":60001},150000,0.2]
[{"$f":"B445+1","v":150001},null,0.3,{"$f":"B445","v":150000},{"$f":"IF(J443=0,0,E445)","v":19000},0.17,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O445+1","v":150001},0,0.3]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"IF(H443>150000,150000,60000)","v":150000},{"$f":"IF(H443>H447,H443-H447,0)","v":6975100},{"$f":"IF(I447>0,ROUND(I447*I443,0),0)","v":2092530},{"$f":"I447-J447","v":4882570},{"$f":"IF(H445>0,ROUND(H445*L443,0),0)","v":358960},{"$f":"IF(K447>L447,0,L447-K447)","v":0},{"$f":"O446+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H445,IF($E$3=\"Female\",H452,IF($E$3=\"Senior Citizen\",H459,H466)))","v":2111530}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I445,IF($E$3=\"Female\",I452,IF($E$3=\"Senior Citizen\",I459,I466)))","v":358960}]
[0,50000,0,0,0,0,0,{"$f":"H443","v":7125100},{"$f":"VLOOKUP(H450,A450:C454,3)","v":0.3},{"$f":"INDEX(D450:D454,MATCH(I450,C450:C454,0))","v":150000},{"$f":"INDEX(E450:E454,MATCH(I450,C450:C454,0))","v":19000},{"$f":"IF(H450>H454,VLOOKUP(H450,A450:F454,6),0)","v":0.17},{"$f":"VLOOKUP(H450,A450:G454,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J445,IF($E$3=\"Female\",J452,IF($E$3=\"Senior Citizen\",J459,J466)))","v":0}]
[{"$f":"B450+1","v":50001},60000,0.1,{"$f":"B450","v":50000},{"$f":"(B451-B450)*C451","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K445,IF($E$3=\"Female\",K452,IF($E$3=\"Senior Citizen\",K459,K466)))","v":2470490}]
[{"$f":"B451+1","v":60001},150000,0.2,{"$f":"B451","v":60000},{"$f":"E451+(B452-B451)*C452","v":19000},0.12,0,{"$f":"IF(I450=C454,E453+ROUND((H450-J450),0)*I450,IF(I450=C453,E452+ROUND((H450-J450)*I450,0),IF(I450=C452,E451+ROUND((H450-J450)*I450,0),IF(I450=C451,E450+ROUND((H450-J450)*I450,0),E449+ROUND((H450-J450)*I450,0)))))","v":2111530},{"$f":"MIN(K454:L454)","v":358960},{"$f":"ROUND(SUM(H452+I452)*M450,0)","v":0},{"$f":"SUM(H452:J452)","v":2470490},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A442,IF($E$3=\"Female\",A449,IF($E$3=\"Senior Citizen\",A456,A463)))","v":"(Above 65 years)"}]
[{"$f":"B452+1","v":150001},null,0.3,{"$f":"B452","v":150000},{"$f":"IF(J450=0,0,E452)","v":19000},0.17,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M447,IF($E$3=\"Female\",M454,IF($E$3=\"Senior Citizen\",M461,M468)))","v":0}]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"IF(H450>150000,150000,60000)","v":150000},{"$f":"IF(H450>H454,H450-H454,0)","v":6975100},{"$f":"IF(I454>0,ROUND(I454*I450,0),0)","v":2092530},{"$f":"I454-J454","v":4882570},{"$f":"IF(H452>0,ROUND(H452*L450,0),0)","v":358960},{"$f":"IF(K454>L454,0,L454-K454)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K445,IF($E$3=\"Female\",K452,IF($E$3=\"Senior Citizen\",K459,K466)))","v":2470490}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 65 years)"]
[0,50000,0,0,0,0,0,{"$f":"H443","v":7125100},{"$f":"VLOOKUP(H457,A457:C461,3)","v":0.3},{"$f":"INDEX(D457:D461,MATCH(I457,C457:C461,0))","v":150000},{"$f":"INDEX(E457:E461,MATCH(I457,C457:C461,0))","v":19000},{"$f":"IF(H457>H461,VLOOKUP(H457,A457:F461,6),0)","v":0.17},{"$f":"VLOOKUP(H457,A457:G461,7)","v":0}]
[{"$f":"B457+1","v":50001},60000,0.1,{"$f":"B457","v":50000},{"$f":"(B458-B457)*C458","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B458+1","v":60001},150000,0.2,{"$f":"B458","v":60000},{"$f":"E458+(B459-B458)*C459","v":19000},0.12,0,{"$f":"IF(I457=C461,E460+ROUND((H457-J457),0)*I457,IF(I457=C460,E459+ROUND((H457-J457)*I457,0),IF(I457=C459,E458+ROUND((H457-J457)*I457,0),IF(I457=C458,E457+ROUND((H457-J457)*I457,0),E456+ROUND((H457-J457)*I457,0)))))","v":2111530},{"$f":"MIN(K461:L461)","v":358960},{"$f":"ROUND(SUM(H459+I459)*M457,0)","v":0},{"$f":"SUM(H459:J459)","v":2470490}]
[{"$f":"B459+1","v":150001},null,0.3,{"$f":"B459","v":150000},{"$f":"IF(J457=0,0,E459)","v":19000},0.17,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"IF(H457>150000,150000,60000)","v":150000},{"$f":"IF(H457>H461,H457-H461,0)","v":6975100},{"$f":"IF(I461>0,ROUND(I461*I457,0),0)","v":2092530},{"$f":"I461-J461","v":4882570},{"$f":"IF(H459>0,ROUND(H459*L457,0),0)","v":358960},{"$f":"IF(K461>L461,0,L461-K461)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H457","v":7125100},{"$f":"VLOOKUP(H464,A464:C468,3)","v":0.3},{"$f":"INDEX(D464:D468,MATCH(I464,C464:C468,0))","v":150000},{"$f":"INDEX(E464:E468,MATCH(I464,C464:C468,0))","v":19000},{"$f":"IF(H464>H468,VLOOKUP(H464,A464:F468,6),0)","v":0.17},{"$f":"VLOOKUP(H464,A464:G468,7)","v":0}]
[{"$f":"B464+1","v":50001},60000,0.1,{"$f":"B464","v":50000},{"$f":"(B465-B464)*C465","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B465+1","v":60001},150000,0.2,{"$f":"B465","v":60000},{"$f":"E465+(B466-B465)*C466","v":19000},0.12,0,{"$f":"IF(I464=C468,E467+ROUND((H464-J464),0)*I464,IF(I464=C467,E466+ROUND((H464-J464)*I464,0),IF(I464=C466,E465+ROUND((H464-J464)*I464,0),IF(I464=C465,E464+ROUND((H464-J464)*I464,0),E463+ROUND((H464-J464)*I464,0)))))","v":2111530},{"$f":"MIN(K468:L468)","v":358960},{"$f":"ROUND(SUM(H466+I466)*M464,0)","v":0},{"$f":"SUM(H466:J466)","v":2470490}]
[{"$f":"B466+1","v":150001},null,0.3,{"$f":"B466","v":150000},{"$f":"IF(J464=0,0,E466)","v":19000},0.17,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"IF(H464>150000,150000,60000)","v":150000},{"$f":"IF(H464>H468,H464-H468,0)","v":6975100},{"$f":"IF(I468>0,ROUND(I468*I464,0),0)","v":2092530},{"$f":"I468-J468","v":4882570},{"$f":"IF(H466>0,ROUND(H466*L464,0),0)","v":358960},{"$f":"IF(K468>L468,0,L468-K468)","v":0}]
[null,null,2001,{"$f":"C469+1","v":2002},null,"2001-02"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C469","v":2001},{"$f":"D469","v":2002}]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":7125100},{"$f":"VLOOKUP(H472,A472:C476,3)","v":0.3},{"$f":"INDEX(D472:D476,MATCH(I472,C472:C476,0))","v":150000},{"$f":"INDEX(E472:E476,MATCH(I472,C472:C476,0))","v":19000},{"$f":"IF(H472>H476,VLOOKUP(H472,A472:F476,6),0)","v":0.02},{"$f":"VLOOKUP(H472,A472:G476,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B472,IF($E$3=\"Female\",B479,IF($E$3=\"Senior Citizen\",B486,B493)))","v":50000},0]
[{"$f":"B472+1","v":50001},60000,0.1,{"$f":"B472","v":50000},{"$f":"(B473-B472)*C473","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O472+1","v":50001},60000,0.1]
[{"$f":"B473+1","v":60001},150000,0.2,{"$f":"B473","v":60000},{"$f":"E473+(B474-B473)*C474","v":19000},0.02,0,{"$f":"IF(I472=C476,E475+ROUND((H472-J472),0)*I472,IF(I472=C475,E474+ROUND((H472-J472)*I472,0),IF(I472=C474,E473+ROUND((H472-J472)*I472,0),IF(I472=C473,E472+ROUND((H472-J472)*I472,0),E471+ROUND((H472-J472)*I472,0)))))","v":2111530},{"$f":"MIN(K476:L476)","v":42231},{"$f":"ROUND(SUM(H474+I474)*M472,0)","v":0},{"$f":"SUM(H474:J474)","v":2153761},null,null,{"$f":"O473+1","v":60001},150000,0.2]
[{"$f":"B474+1","v":150001},null,0.3,{"$f":"B474","v":150000},{"$f":"IF(J472=0,0,E474)","v":19000},0.02,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O474+1","v":150001},0,0.3]
["Surcharge Limit",null,null,60000,null,null,null,60000,{"$f":"IF(H472>H476,H472-H476,0)","v":7065100},{"$f":"IF(I476>0,ROUND(I476*I472,0),0)","v":2119530},{"$f":"I476-J476","v":4945570},{"$f":"IF(H474>0,ROUND(H474*L472,0),0)","v":42231},{"$f":"IF(K476>L476,0,L476-K476)","v":0},{"$f":"O475+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H474,IF($E$3=\"Female\",H481,IF($E$3=\"Senior Citizen\",H488,H495)))","v":2111530}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I474,IF($E$3=\"Female\",I481,IF($E$3=\"Senior Citizen\",I488,I495)))","v":211153}]
[0,50000,0,0,0,0,0,{"$f":"H472","v":7125100},{"$f":"VLOOKUP(H479,A479:C483,3)","v":0.3},{"$f":"INDEX(D479:D483,MATCH(I479,C479:C483,0))","v":150000},{"$f":"INDEX(E479:E483,MATCH(I479,C479:C483,0))","v":19000},{"$f":"IF(H479>H483,VLOOKUP(H479,A479:F483,6),0)","v":0.02},{"$f":"VLOOKUP(H479,A479:G483,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J474,IF($E$3=\"Female\",J481,IF($E$3=\"Senior Citizen\",J488,J495)))","v":0}]
[{"$f":"B479+1","v":50001},60000,0.1,{"$f":"B479","v":50000},{"$f":"(B480-B479)*C480","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K474,IF($E$3=\"Female\",K481,IF($E$3=\"Senior Citizen\",K488,K495)))","v":2322683}]
[{"$f":"B480+1","v":60001},150000,0.2,{"$f":"B480","v":60000},{"$f":"E480+(B481-B480)*C481","v":19000},0.02,0,{"$f":"IF(I479=C483,E482+ROUND((H479-J479),0)*I479,IF(I479=C482,E481+ROUND((H479-J479)*I479,0),IF(I479=C481,E480+ROUND((H479-J479)*I479,0),IF(I479=C480,E479+ROUND((H479-J479)*I479,0),E478+ROUND((H479-J479)*I479,0)))))","v":2111530},{"$f":"MIN(K483:L483)","v":42231},{"$f":"ROUND(SUM(H481+I481)*M479,0)","v":0},{"$f":"SUM(H481:J481)","v":2153761},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A471,IF($E$3=\"Female\",A478,IF($E$3=\"Senior Citizen\",A485,A492)))","v":"(Above 65 years)"}]
[{"$f":"B481+1","v":150001},null,0.3,{"$f":"B481","v":150000},{"$f":"IF(J479=0,0,E481)","v":19000},0.02,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M476,IF($E$3=\"Female\",M483,IF($E$3=\"Senior Citizen\",M490,M497)))","v":0}]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H476","v":60000},{"$f":"IF(H479>H483,H479-H483,0)","v":7065100},{"$f":"IF(I483>0,ROUND(I483*I479,0),0)","v":2119530},{"$f":"I483-J483","v":4945570},{"$f":"IF(H481>0,ROUND(H481*L479,0),0)","v":42231},{"$f":"IF(K483>L483,0,L483-K483)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K474,IF($E$3=\"Female\",K481,IF($E$3=\"Senior Citizen\",K488,K495)))","v":2322683}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 65 years)"]
[0,50000,0,0,0,0,0,{"$f":"H472","v":7125100},{"$f":"VLOOKUP(H486,A486:C490,3)","v":0.3},{"$f":"INDEX(D486:D490,MATCH(I486,C486:C490,0))","v":150000},{"$f":"INDEX(E486:E490,MATCH(I486,C486:C490,0))","v":19000},{"$f":"IF(H486>H490,VLOOKUP(H486,A486:F490,6),0)","v":0.1},{"$f":"VLOOKUP(H486,A486:G490,7)","v":0}]
[{"$f":"B486+1","v":50001},60000,0.1,{"$f":"B486","v":50000},{"$f":"(B487-B486)*C487","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B487+1","v":60001},150000,0.2,{"$f":"B487","v":60000},{"$f":"E487+(B488-B487)*C488","v":19000},0.1,0,{"$f":"IF(I486=C490,E489+ROUND((H486-J486),0)*I486,IF(I486=C489,E488+ROUND((H486-J486)*I486,0),IF(I486=C488,E487+ROUND((H486-J486)*I486,0),IF(I486=C487,E486+ROUND((H486-J486)*I486,0),E485+ROUND((H486-J486)*I486,0)))))","v":2111530},{"$f":"MIN(K490:L490)","v":211153},{"$f":"ROUND(SUM(H488+I488)*M486,0)","v":0},{"$f":"SUM(H488:J488)","v":2322683}]
[{"$f":"B488+1","v":150001},null,0.3,{"$f":"B488","v":150000},{"$f":"IF(J486=0,0,E488)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H483","v":60000},{"$f":"IF(H486>H490,H486-H490,0)","v":7065100},{"$f":"IF(I490>0,ROUND(I490*I486,0),0)","v":2119530},{"$f":"I490-J490","v":4945570},{"$f":"IF(H488>0,ROUND(H488*L486,0),0)","v":211153},{"$f":"IF(K490>L490,0,L490-K490)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H472","v":7125100},{"$f":"VLOOKUP(H493,A493:C497,3)","v":0.3},{"$f":"INDEX(D493:D497,MATCH(I493,C493:C497,0))","v":150000},{"$f":"INDEX(E493:E497,MATCH(I493,C493:C497,0))","v":19000},{"$f":"IF(H493>H497,VLOOKUP(H493,A493:F497,6),0)","v":0.02},{"$f":"VLOOKUP(H493,A493:G497,7)","v":0}]
[{"$f":"B493+1","v":50001},60000,0.1,{"$f":"B493","v":50000},{"$f":"(B494-B493)*C494","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B494+1","v":60001},150000,0.2,{"$f":"B494","v":60000},{"$f":"E494+(B495-B494)*C495","v":19000},0.02,0,{"$f":"IF(I493=C497,E496+ROUND((H493-J493),0)*I493,IF(I493=C496,E495+ROUND((H493-J493)*I493,0),IF(I493=C495,E494+ROUND((H493-J493)*I493,0),IF(I493=C494,E493+ROUND((H493-J493)*I493,0),E492+ROUND((H493-J493)*I493,0)))))","v":2111530},{"$f":"MIN(K497:L497)","v":42231},{"$f":"ROUND(SUM(H495+I495)*M493,0)","v":0},{"$f":"SUM(H495:J495)","v":2153761}]
[{"$f":"B495+1","v":150001},null,0.3,{"$f":"B495","v":150000},{"$f":"IF(J493=0,0,E495)","v":19000},0.02,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H490","v":60000},{"$f":"IF(H493>H497,H493-H497,0)","v":7065100},{"$f":"IF(I497>0,ROUND(I497*I493,0),0)","v":2119530},{"$f":"I497-J497","v":4945570},{"$f":"IF(H495>0,ROUND(H495*L493,0),0)","v":42231},{"$f":"IF(K497>L497,0,L497-K497)","v":0}]
[null,null,2002,{"$f":"C498+1","v":2003},null,"2002-03"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C498","v":2002},{"$f":"D498","v":2003}]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":7125100},{"$f":"VLOOKUP(H501,A501:C505,3)","v":0.3},{"$f":"INDEX(D501:D505,MATCH(I501,C501:C505,0))","v":150000},{"$f":"INDEX(E501:E505,MATCH(I501,C501:C505,0))","v":19000},{"$f":"IF(H501>H505,VLOOKUP(H501,A501:F505,6),0)","v":0.05},{"$f":"VLOOKUP(H501,A501:G505,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B501,IF($E$3=\"Female\",B508,IF($E$3=\"Senior Citizen\",B515,B522)))","v":50000},0]
[{"$f":"B501+1","v":50001},60000,0.1,{"$f":"B501","v":50000},{"$f":"(B502-B501)*C502","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O501+1","v":50001},60000,0.1]
[{"$f":"B502+1","v":60001},150000,0.2,{"$f":"B502","v":60000},{"$f":"E502+(B503-B502)*C503","v":19000},0.05,0,{"$f":"IF(I501=C505,E504+ROUND((H501-J501),0)*I501,IF(I501=C504,E503+ROUND((H501-J501)*I501,0),IF(I501=C503,E502+ROUND((H501-J501)*I501,0),IF(I501=C502,E501+ROUND((H501-J501)*I501,0),E500+ROUND((H501-J501)*I501,0)))))","v":2111530},{"$f":"MIN(K505:L505)","v":105577},{"$f":"ROUND(SUM(H503+I503)*M501,0)","v":0},{"$f":"SUM(H503:J503)","v":2217107},null,null,{"$f":"O502+1","v":60001},150000,0.2]
[{"$f":"B503+1","v":150001},null,0.3,{"$f":"B503","v":150000},{"$f":"IF(J501=0,0,E503)","v":19000},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O503+1","v":150001},0,0.3]
["Surcharge Limit",null,null,60000,null,null,null,60000,{"$f":"IF(H501>H505,H501-H505,0)","v":7065100},{"$f":"IF(I505>0,ROUND(I505*I501,0),0)","v":2119530},{"$f":"I505-J505","v":4945570},{"$f":"IF(H503>0,ROUND(H503*L501,0),0)","v":105577},{"$f":"IF(K505>L505,0,L505-K505)","v":0},{"$f":"O504+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H503,IF($E$3=\"Female\",H510,IF($E$3=\"Senior Citizen\",H517,H524)))","v":2111530}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I503,IF($E$3=\"Female\",I510,IF($E$3=\"Senior Citizen\",I517,I524)))","v":105577}]
[0,50000,0,0,0,0,0,{"$f":"H501","v":7125100},{"$f":"VLOOKUP(H508,A508:C512,3)","v":0.3},{"$f":"INDEX(D508:D512,MATCH(I508,C508:C512,0))","v":150000},{"$f":"INDEX(E508:E512,MATCH(I508,C508:C512,0))","v":19000},{"$f":"IF(H508>H512,VLOOKUP(H508,A508:F512,6),0)","v":0.05},{"$f":"VLOOKUP(H508,A508:G512,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J503,IF($E$3=\"Female\",J510,IF($E$3=\"Senior Citizen\",J517,J524)))","v":0}]
[{"$f":"B508+1","v":50001},60000,0.1,{"$f":"B508","v":50000},{"$f":"(B509-B508)*C509","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K503,IF($E$3=\"Female\",K510,IF($E$3=\"Senior Citizen\",K517,K524)))","v":2217107}]
[{"$f":"B509+1","v":60001},150000,0.2,{"$f":"B509","v":60000},{"$f":"E509+(B510-B509)*C510","v":19000},0.05,0,{"$f":"IF(I508=C512,E511+ROUND((H508-J508),0)*I508,IF(I508=C511,E510+ROUND((H508-J508)*I508,0),IF(I508=C510,E509+ROUND((H508-J508)*I508,0),IF(I508=C509,E508+ROUND((H508-J508)*I508,0),E507+ROUND((H508-J508)*I508,0)))))","v":2111530},{"$f":"MIN(K512:L512)","v":105577},{"$f":"ROUND(SUM(H510+I510)*M508,0)","v":0},{"$f":"SUM(H510:J510)","v":2217107},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A500,IF($E$3=\"Female\",A507,IF($E$3=\"Senior Citizen\",A514,A521)))","v":"(Above 65 years)"}]
[{"$f":"B510+1","v":150001},null,0.3,{"$f":"B510","v":150000},{"$f":"IF(J508=0,0,E510)","v":19000},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M505,IF($E$3=\"Female\",M512,IF($E$3=\"Senior Citizen\",M519,M526)))","v":0}]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H505","v":60000},{"$f":"IF(H508>H512,H508-H512,0)","v":7065100},{"$f":"IF(I512>0,ROUND(I512*I508,0),0)","v":2119530},{"$f":"I512-J512","v":4945570},{"$f":"IF(H510>0,ROUND(H510*L508,0),0)","v":105577},{"$f":"IF(K512>L512,0,L512-K512)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K503,IF($E$3=\"Female\",K510,IF($E$3=\"Senior Citizen\",K517,K524)))","v":2217107}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 65 years)"]
[0,50000,0,0,0,0,0,{"$f":"H501","v":7125100},{"$f":"VLOOKUP(H515,A515:C519,3)","v":0.3},{"$f":"INDEX(D515:D519,MATCH(I515,C515:C519,0))","v":150000},{"$f":"INDEX(E515:E519,MATCH(I515,C515:C519,0))","v":19000},{"$f":"IF(H515>H519,VLOOKUP(H515,A515:F519,6),0)","v":0.05},{"$f":"VLOOKUP(H515,A515:G519,7)","v":0}]
[{"$f":"B515+1","v":50001},60000,0.1,{"$f":"B515","v":50000},{"$f":"(B516-B515)*C516","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B516+1","v":60001},150000,0.2,{"$f":"B516","v":60000},{"$f":"E516+(B517-B516)*C517","v":19000},0.05,0,{"$f":"IF(I515=C519,E518+ROUND((H515-J515),0)*I515,IF(I515=C518,E517+ROUND((H515-J515)*I515,0),IF(I515=C517,E516+ROUND((H515-J515)*I515,0),IF(I515=C516,E515+ROUND((H515-J515)*I515,0),E514+ROUND((H515-J515)*I515,0)))))","v":2111530},{"$f":"MIN(K519:L519)","v":105577},{"$f":"ROUND(SUM(H517+I517)*M515,0)","v":0},{"$f":"SUM(H517:J517)","v":2217107}]
[{"$f":"B517+1","v":150001},null,0.3,{"$f":"B517","v":150000},{"$f":"IF(J515=0,0,E517)","v":19000},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H512","v":60000},{"$f":"IF(H515>H519,H515-H519,0)","v":7065100},{"$f":"IF(I519>0,ROUND(I519*I515,0),0)","v":2119530},{"$f":"I519-J519","v":4945570},{"$f":"IF(H517>0,ROUND(H517*L515,0),0)","v":105577},{"$f":"IF(K519>L519,0,L519-K519)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H501","v":7125100},{"$f":"VLOOKUP(H522,A522:C526,3)","v":0.3},{"$f":"INDEX(D522:D526,MATCH(I522,C522:C526,0))","v":150000},{"$f":"INDEX(E522:E526,MATCH(I522,C522:C526,0))","v":19000},{"$f":"IF(H522>H526,VLOOKUP(H522,A522:F526,6),0)","v":0.05},{"$f":"VLOOKUP(H522,A522:G526,7)","v":0}]
[{"$f":"B522+1","v":50001},60000,0.1,{"$f":"B522","v":50000},{"$f":"(B523-B522)*C523","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B523+1","v":60001},150000,0.2,{"$f":"B523","v":60000},{"$f":"E523+(B524-B523)*C524","v":19000},0.05,0,{"$f":"IF(I522=C526,E525+ROUND((H522-J522),0)*I522,IF(I522=C525,E524+ROUND((H522-J522)*I522,0),IF(I522=C524,E523+ROUND((H522-J522)*I522,0),IF(I522=C523,E522+ROUND((H522-J522)*I522,0),E521+ROUND((H522-J522)*I522,0)))))","v":2111530},{"$f":"MIN(K526:L526)","v":105577},{"$f":"ROUND(SUM(H524+I524)*M522,0)","v":0},{"$f":"SUM(H524:J524)","v":2217107}]
[{"$f":"B524+1","v":150001},null,0.3,{"$f":"B524","v":150000},{"$f":"IF(J522=0,0,E524)","v":19000},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H519","v":60000},{"$f":"IF(H522>H526,H522-H526,0)","v":7065100},{"$f":"IF(I526>0,ROUND(I526*I522,0),0)","v":2119530},{"$f":"I526-J526","v":4945570},{"$f":"IF(H524>0,ROUND(H524*L522,0),0)","v":105577},{"$f":"IF(K526>L526,0,L526-K526)","v":0}]
[null,null,2003,{"$f":"C527+1","v":2004},null,"2003-04"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C527","v":2003},{"$f":"D527","v":2004}]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":7125100},{"$f":"VLOOKUP(H530,A530:C534,3)","v":0.3},{"$f":"INDEX(D530:D534,MATCH(I530,C530:C534,0))","v":150000},{"$f":"INDEX(E530:E534,MATCH(I530,C530:C534,0))","v":19000},{"$f":"IF(H530>H534,VLOOKUP(H530,A530:F534,6),0)","v":0.1},{"$f":"VLOOKUP(H530,A530:G534,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B530,IF($E$3=\"Female\",B537,IF($E$3=\"Senior Citizen\",B544,B551)))","v":50000},0]
[{"$f":"B530+1","v":50001},60000,0.1,{"$f":"B530","v":50000},{"$f":"(B531-B530)*C531","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O530+1","v":50001},60000,0.1]
[{"$f":"B531+1","v":60001},150000,0.2,{"$f":"B531","v":60000},{"$f":"E531+(B532-B531)*C532","v":19000},0.1,0,{"$f":"IF(I530=C534,E533+ROUND((H530-J530),0)*I530,IF(I530=C533,E532+ROUND((H530-J530)*I530,0),IF(I530=C532,E531+ROUND((H530-J530)*I530,0),IF(I530=C531,E530+ROUND((H530-J530)*I530,0),E529+ROUND((H530-J530)*I530,0)))))","v":2111530},{"$f":"MIN(K534:L534)","v":211153},{"$f":"ROUND(SUM(H532+I532)*M530,0)","v":0},{"$f":"SUM(H532:J532)","v":2322683},null,null,{"$f":"O531+1","v":60001},150000,0.2]
[{"$f":"B532+1","v":150001},null,0.3,{"$f":"B532","v":150000},{"$f":"IF(J530=0,0,E532)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O532+1","v":150001},0,0.3]
["Surcharge Limit",null,null,850000,null,null,null,850000,{"$f":"IF(H530>H534,H530-H534,0)","v":6275100},{"$f":"IF(I534>0,ROUND(I534*I530,0),0)","v":1882530},{"$f":"I534-J534","v":4392570},{"$f":"IF(H532>0,ROUND(H532*L530,0),0)","v":211153},{"$f":"IF(K534>L534,0,L534-K534)","v":0},{"$f":"O533+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H532,IF($E$3=\"Female\",H539,IF($E$3=\"Senior Citizen\",H546,H553)))","v":2111530}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I532,IF($E$3=\"Female\",I539,IF($E$3=\"Senior Citizen\",I546,I553)))","v":211153}]
[0,50000,0,0,0,0,0,{"$f":"H530","v":7125100},{"$f":"VLOOKUP(H537,A537:C541,3)","v":0.3},{"$f":"INDEX(D537:D541,MATCH(I537,C537:C541,0))","v":150000},{"$f":"INDEX(E537:E541,MATCH(I537,C537:C541,0))","v":19000},{"$f":"IF(H537>H541,VLOOKUP(H537,A537:F541,6),0)","v":0.1},{"$f":"VLOOKUP(H537,A537:G541,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J532,IF($E$3=\"Female\",J539,IF($E$3=\"Senior Citizen\",J546,J553)))","v":0}]
[{"$f":"B537+1","v":50001},60000,0.1,{"$f":"B537","v":50000},{"$f":"(B538-B537)*C538","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K532,IF($E$3=\"Female\",K539,IF($E$3=\"Senior Citizen\",K546,K553)))","v":2322683}]
[{"$f":"B538+1","v":60001},150000,0.2,{"$f":"B538","v":60000},{"$f":"E538+(B539-B538)*C539","v":19000},0.1,0,{"$f":"IF(I537=C541,E540+ROUND((H537-J537),0)*I537,IF(I537=C540,E539+ROUND((H537-J537)*I537,0),IF(I537=C539,E538+ROUND((H537-J537)*I537,0),IF(I537=C538,E537+ROUND((H537-J537)*I537,0),E536+ROUND((H537-J537)*I537,0)))))","v":2111530},{"$f":"MIN(K541:L541)","v":211153},{"$f":"ROUND(SUM(H539+I539)*M537,0)","v":0},{"$f":"SUM(H539:J539)","v":2322683},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A529,IF($E$3=\"Female\",A536,IF($E$3=\"Senior Citizen\",A543,A550)))","v":"(Above 65 years)"}]
[{"$f":"B539+1","v":150001},null,0.3,{"$f":"B539","v":150000},{"$f":"IF(J537=0,0,E539)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M534,IF($E$3=\"Female\",M541,IF($E$3=\"Senior Citizen\",M548,M555)))","v":0}]
["Surcharge Limit",null,null,850000,null,null,null,{"$f":"H534","v":850000},{"$f":"IF(H537>H541,H537-H541,0)","v":6275100},{"$f":"IF(I541>0,ROUND(I541*I537,0),0)","v":1882530},{"$f":"I541-J541","v":4392570},{"$f":"IF(H539>0,ROUND(H539*L537,0),0)","v":211153},{"$f":"IF(K541>L541,0,L541-K541)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K532,IF($E$3=\"Female\",K539,IF($E$3=\"Senior Citizen\",K546,K553)))","v":2322683}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 65 years)"]
[0,50000,0,0,0,0,0,{"$f":"H530","v":7125100},{"$f":"VLOOKUP(H544,A544:C548,3)","v":0.3},{"$f":"INDEX(D544:D548,MATCH(I544,C544:C548,0))","v":150000},{"$f":"INDEX(E544:E548,MATCH(I544,C544:C548,0))","v":19000},{"$f":"IF(H544>H548,VLOOKUP(H544,A544:F548,6),0)","v":0.1},{"$f":"VLOOKUP(H544,A544:G548,7)","v":0}]
[{"$f":"B544+1","v":50001},60000,0.1,{"$f":"B544","v":50000},{"$f":"(B545-B544)*C545","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B545+1","v":60001},150000,0.2,{"$f":"B545","v":60000},{"$f":"E545+(B546-B545)*C546","v":19000},0.1,0,{"$f":"IF(I544=C548,E547+ROUND((H544-J544),0)*I544,IF(I544=C547,E546+ROUND((H544-J544)*I544,0),IF(I544=C546,E545+ROUND((H544-J544)*I544,0),IF(I544=C545,E544+ROUND((H544-J544)*I544,0),E543+ROUND((H544-J544)*I544,0)))))","v":2111530},{"$f":"MIN(K548:L548)","v":211153},{"$f":"ROUND(SUM(H546+I546)*M544,0)","v":0},{"$f":"SUM(H546:J546)","v":2322683}]
[{"$f":"B546+1","v":150001},null,0.3,{"$f":"B546","v":150000},{"$f":"IF(J544=0,0,E546)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,850000,null,null,null,{"$f":"H541","v":850000},{"$f":"IF(H544>H548,H544-H548,0)","v":6275100},{"$f":"IF(I548>0,ROUND(I548*I544,0),0)","v":1882530},{"$f":"I548-J548","v":4392570},{"$f":"IF(H546>0,ROUND(H546*L544,0),0)","v":211153},{"$f":"IF(K548>L548,0,L548-K548)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H530","v":7125100},{"$f":"VLOOKUP(H551,A551:C555,3)","v":0.3},{"$f":"INDEX(D551:D555,MATCH(I551,C551:C555,0))","v":150000},{"$f":"INDEX(E551:E555,MATCH(I551,C551:C555,0))","v":19000},{"$f":"IF(H551>H555,VLOOKUP(H551,A551:F555,6),0)","v":0.1},{"$f":"VLOOKUP(H551,A551:G555,7)","v":0}]
[{"$f":"B551+1","v":50001},60000,0.1,{"$f":"B551","v":50000},{"$f":"(B552-B551)*C552","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B552+1","v":60001},150000,0.2,{"$f":"B552","v":60000},{"$f":"E552+(B553-B552)*C553","v":19000},0.1,0,{"$f":"IF(I551=C555,E554+ROUND((H551-J551),0)*I551,IF(I551=C554,E553+ROUND((H551-J551)*I551,0),IF(I551=C553,E552+ROUND((H551-J551)*I551,0),IF(I551=C552,E551+ROUND((H551-J551)*I551,0),E550+ROUND((H551-J551)*I551,0)))))","v":2111530},{"$f":"MIN(K555:L555)","v":211153},{"$f":"ROUND(SUM(H553+I553)*M551,0)","v":0},{"$f":"SUM(H553:J553)","v":2322683}]
[{"$f":"B553+1","v":150001},null,0.3,{"$f":"B553","v":150000},{"$f":"IF(J551=0,0,E553)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,850000,null,null,null,{"$f":"H548","v":850000},{"$f":"IF(H551>H555,H551-H555,0)","v":6275100},{"$f":"IF(I555>0,ROUND(I555*I551,0),0)","v":1882530},{"$f":"I555-J555","v":4392570},{"$f":"IF(H553>0,ROUND(H553*L551,0),0)","v":211153},{"$f":"IF(K555>L555,0,L555-K555)","v":0}]
[null,null,2004,{"$f":"C556+1","v":2005},null,"2004-05"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2004,{"$f":"AE557+1","v":2005},null,"2004-05"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C556","v":2004},{"$f":"D556","v":2005},null,null,null,null,null,null,null,null,null,null,null,null,"Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":7125100},{"$f":"VLOOKUP(H559,A559:C563,3)","v":0.3},{"$f":"INDEX(D559:D563,MATCH(I559,C559:C563,0))","v":150000},{"$f":"INDEX(E559:E563,MATCH(I559,C559:C563,0))","v":19000},{"$f":"IF(H559>H563,VLOOKUP(H559,A559:F563,6),0)","v":0.1},{"$f":"VLOOKUP(H559,A559:G563,7)","v":0.02},0,{"$f":"IF($E$3=\"Male\",B559,IF($E$3=\"Female\",B566,IF($E$3=\"Senior Citizen\",B573,B580)))","v":50000},0,null,null,null,null,null,null,null,null,null,null,null,null,"(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"AE557","v":2004},{"$f":"AF557","v":2005}]
[{"$f":"B559+1","v":50001},60000,0.1,{"$f":"B559","v":50000},{"$f":"(B560-B559)*C560","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O559+1","v":50001},60000,0.1,null,null,null,null,null,null,null,null,null,null,null,null,0,50000,0,0,0,0,0,{"$f":"$E$4","v":7125100},{"$f":"VLOOKUP(AJ560,AC560:AE564,3)","v":0.3},{"$f":"INDEX(AF560:AF564,MATCH(AK560,AE560:AE564,0))","v":150000},{"$f":"INDEX(AG560:AG564,MATCH(AK560,AE560:AE564,0))","v":19000},{"$f":"IF(AJ560>AJ564,VLOOKUP(AJ560,AC560:AH564,6),0)","v":0.1},{"$f":"VLOOKUP(AJ560,AC560:AI564,7)","v":0.02},0,{"$f":"IF($E$3=\"Male\",AD560,IF($E$3=\"Female\",AD567,IF($E$3=\"Senior Citizen\",AD574,AD581)))","v":50000},0]
[{"$f":"B560+1","v":60001},150000,0.2,{"$f":"B560","v":60000},{"$f":"E560+(B561-B560)*C561","v":19000},0.1,0.02,{"$f":"IF(I559=C563,E562+ROUND((H559-J559),0)*I559,IF(I559=C562,E561+ROUND((H559-J559)*I559,0),IF(I559=C561,E560+ROUND((H559-J559)*I559,0),IF(I559=C560,E559+ROUND((H559-J559)*I559,0),E558+ROUND((H559-J559)*I559,0)))))-$AR$577","v":2111530},{"$f":"MIN(K563:L563)","v":211153},{"$f":"ROUND(SUM(H561+I561)*M559,0)","v":46454},{"$f":"SUM(H561:J561)","v":2369137},null,null,{"$f":"O560+1","v":60001},150000,0.2,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AD560+1","v":50001},60000,0.1,{"$f":"AD560","v":50000},{"$f":"(AD561-AD560)*AE561","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"AQ560+1","v":50001},60000,0.1]
[{"$f":"B561+1","v":150001},null,0.3,{"$f":"B561","v":150000},{"$f":"IF(J559=0,0,E561)","v":19000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O561+1","v":150001},0,0.3,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AD561+1","v":60001},150000,0.2,{"$f":"AD561","v":60000},{"$f":"AG561+(AD562-AD561)*AE562","v":19000},0.1,0.02,{"$f":"IF(AK560=AE564,AG563+ROUND((AJ560-AL560),0)*AK560,IF(AK560=AE563,AG562+ROUND((AJ560-AL560)*AK560,0),IF(AK560=AE562,AG561+ROUND((AJ560-AL560)*AK560,0),IF(AK560=AE561,AG560+ROUND((AJ560-AL560)*AK560,0),AG559+ROUND((AJ560-AL560)*AK560,0)))))","v":2111530},{"$f":"MIN(AM564:AN564)","v":211153},{"$f":"ROUND(SUM(AJ562+AK562)*AO560,0)","v":46454},{"$f":"SUM(AJ562:AL562)","v":2369137},null,null,{"$f":"AQ561+1","v":60001},150000,0.2]
["Surcharge Limit",null,null,850000,null,null,null,850000,{"$f":"IF(H559>H563,H559-H563,0)","v":6275100},{"$f":"IF(I563>0,ROUND(I563*I559,0),0)","v":1882530},{"$f":"I563-J563","v":4392570},{"$f":"IF(H561>0,ROUND(H561*L559,0),0)","v":211153},{"$f":"IF(K563>L563,0,L563-K563)","v":0},{"$f":"O562+1","v":1},0,0,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AD562+1","v":150001},null,0.3,{"$f":"AD562","v":150000},{"$f":"IF(AL560=0,0,AG562)","v":19000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"AQ562+1","v":150001},0,0.3]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H561,IF($E$3=\"Female\",H568,IF($E$3=\"Senior Citizen\",H575,H582)))","v":2111530},null,null,null,null,null,null,null,null,null,null,null,null,"Surcharge Limit",null,null,850000,null,null,null,850000,{"$f":"IF(AJ560>AJ564,AJ560-AJ564,0)","v":6275100},{"$f":"IF(AK564>0,ROUND(AK564*AK560,0),0)","v":1882530},{"$f":"AK564-AL564","v":4392570},{"$f":"IF(AJ562>0,ROUND(AJ562*AN560,0),0)","v":211153},{"$f":"IF(AM564>AN564,0,AN564-AM564)","v":0},{"$f":"AQ563+1","v":1},0,0]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I561,IF($E$3=\"Female\",I568,IF($E$3=\"Senior Citizen\",I575,I582)))","v":211153},null,null,null,null,null,null,null,null,null,null,null,null,"Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",AJ562,IF($E$3=\"Female\",AJ569,IF($E$3=\"Senior Citizen\",AJ576,AJ583)))","v":2111530}]
[0,50000,0,0,0,0,0,{"$f":"H559","v":7125100},{"$f":"VLOOKUP(H566,A566:C570,3)","v":0.3},{"$f":"INDEX(D566:D570,MATCH(I566,C566:C570,0))","v":150000},{"$f":"INDEX(E566:E570,MATCH(I566,C566:C570,0))","v":19000},{"$f":"IF(H566>H570,VLOOKUP(H566,A566:F570,6),0)","v":0.1},{"$f":"VLOOKUP(H566,A566:G570,7)","v":0.02},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J561,IF($E$3=\"Female\",J568,IF($E$3=\"Senior Citizen\",J575,J582)))","v":46454},null,null,null,null,null,null,null,null,null,null,null,null,"(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",AK562,IF($E$3=\"Female\",AK569,IF($E$3=\"Senior Citizen\",AK576,AK583)))","v":211153}]
[{"$f":"B566+1","v":50001},60000,0.1,{"$f":"B566","v":50000},{"$f":"(B567-B566)*C567","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K561,IF($E$3=\"Female\",K568,IF($E$3=\"Senior Citizen\",K575,K582)))","v":2369137},null,null,null,null,null,null,null,null,null,null,null,null,0,50000,0,0,0,0,0,{"$f":"AJ560","v":7125100},{"$f":"VLOOKUP(AJ567,AC567:AE571,3)","v":0.3},{"$f":"INDEX(AF567:AF571,MATCH(AK567,AE567:AE571,0))","v":150000},{"$f":"INDEX(AG567:AG571,MATCH(AK567,AE567:AE571,0))","v":19000},{"$f":"IF(AJ567>AJ571,VLOOKUP(AJ567,AC567:AH571,6),0)","v":0.1},{"$f":"VLOOKUP(AJ567,AC567:AI571,7)","v":0.02},"E. CESS",null,{"$f":"IF($E$3=\"Male\",AL562,IF($E$3=\"Female\",AL569,IF($E$3=\"Senior Citizen\",AL576,AL583)))","v":46454}]
[{"$f":"B567+1","v":60001},150000,0.2,{"$f":"B567","v":60000},{"$f":"E567+(B568-B567)*C568","v":19000},0.1,0.02,{"$f":"IF(I566=C570,E569+ROUND((H566-J566),0)*I566,IF(I566=C569,E568+ROUND((H566-J566)*I566,0),IF(I566=C568,E567+ROUND((H566-J566)*I566,0),IF(I566=C567,E566+ROUND((H566-J566)*I566,0),E565+ROUND((H566-J566)*I566,0)))))-$AR$577","v":2111530},{"$f":"MIN(K570:L570)","v":211153},{"$f":"ROUND(SUM(H568+I568)*M566,0)","v":46454},{"$f":"SUM(H568:J568)","v":2369137},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A558,IF($E$3=\"Female\",A565,IF($E$3=\"Senior Citizen\",A572,A579)))","v":"(Above 65 years)"},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AD567+1","v":50001},60000,0.1,{"$f":"AD567","v":50000},{"$f":"(AD568-AD567)*AE568","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",AM562,IF($E$3=\"Female\",AM569,IF($E$3=\"Senior Citizen\",AM576,AM583)))","v":2369137}]
[{"$f":"B568+1","v":150001},null,0.3,{"$f":"B568","v":150000},{"$f":"IF(J566=0,0,E568)","v":19000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M563,IF($E$3=\"Female\",M570,IF($E$3=\"Senior Citizen\",M577,M584)))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AD568+1","v":60001},150000,0.2,{"$f":"AD568","v":60000},{"$f":"AG568+(AD569-AD568)*AE569","v":19000},0.1,0.02,{"$f":"IF(AK567=AE571,AG570+ROUND((AJ567-AL567),0)*AK567,IF(AK567=AE570,AG569+ROUND((AJ567-AL567)*AK567,0),IF(AK567=AE569,AG568+ROUND((AJ567-AL567)*AK567,0),IF(AK567=AE568,AG567+ROUND((AJ567-AL567)*AK567,0),AG566+ROUND((AJ567-AL567)*AK567,0)))))","v":2111530},{"$f":"MIN(AM571:AN571)","v":211153},{"$f":"ROUND(SUM(AJ569+AK569)*AO567,0)","v":46454},{"$f":"SUM(AJ569:AL569)","v":2369137},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",AC559,IF($E$3=\"Female\",AC566,IF($E$3=\"Senior Citizen\",AC573,AC580)))","v":"(Above 65 years)"}]
["Surcharge Limit",null,null,850000,null,null,null,{"$f":"H563","v":850000},{"$f":"IF(H566>H570,H566-H570,0)","v":6275100},{"$f":"IF(I570>0,ROUND(I570*I566,0),0)","v":1882530},{"$f":"I570-J570","v":4392570},{"$f":"IF(H568>0,ROUND(H568*L566,0),0)","v":211153},{"$f":"IF(K570>L570,0,L570-K570)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K561,IF($E$3=\"Female\",K568,IF($E$3=\"Senior Citizen\",K575,K582)))","v":2369137},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AD569+1","v":150001},null,0.3,{"$f":"AD569","v":150000},{"$f":"IF(AL567=0,0,AG569)","v":19000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",AO564,IF($E$3=\"Female\",AO571,IF($E$3=\"Senior Citizen\",AO578,AO585)))","v":0}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Surcharge Limit",null,null,850000,null,null,null,{"$f":"AJ564","v":850000},{"$f":"IF(AJ567>AJ571,AJ567-AJ571,0)","v":6275100},{"$f":"IF(AK571>0,ROUND(AK571*AK567,0),0)","v":1882530},{"$f":"AK571-AL571","v":4392570},{"$f":"IF(AJ569>0,ROUND(AJ569*AN567,0),0)","v":211153},{"$f":"IF(AM571>AN571,0,AN571-AM571)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",AM562,IF($E$3=\"Female\",AM569,IF($E$3=\"Senior Citizen\",AM576,AM583)))","v":2369137}]
["(Above 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"Treatment of sect 80D",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
[0,50000,0,0,0,0,0,{"$f":"H559","v":7125100},{"$f":"VLOOKUP(H573,A573:C577,3)","v":0.3},{"$f":"INDEX(D573:D577,MATCH(I573,C573:C577,0))","v":150000},{"$f":"INDEX(E573:E577,MATCH(I573,C573:C577,0))","v":19000},{"$f":"IF(H573>H577,VLOOKUP(H573,A573:F577,6),0)","v":0.1},{"$f":"VLOOKUP(H573,A573:G577,7)","v":0.02},"Taxable income",null,{"$f":"H559","v":7125100},null,null,null,null,null,null,null,null,null,null,null,null,"(Above 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"Treatment of sect 80D"]
[{"$f":"B573+1","v":50001},60000,0.1,{"$f":"B573","v":50000},{"$f":"(B574-B573)*C574","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"Due Tax",null,{"$f":"P564","v":2111530},null,null,null,null,null,null,null,null,null,null,null,null,0,50000,0,0,0,0,0,{"$f":"AJ560","v":7125100},{"$f":"VLOOKUP(AJ574,AC574:AE578,3)","v":0.3},{"$f":"INDEX(AF574:AF578,MATCH(AK574,AE574:AE578,0))","v":150000},{"$f":"INDEX(AG574:AG578,MATCH(AK574,AE574:AE578,0))","v":19000},{"$f":"IF(AJ574>AJ578,VLOOKUP(AJ574,AC574:AH578,6),0)","v":0.1},{"$f":"VLOOKUP(AJ574,AC574:AI578,7)","v":0.02},"Taxable income",null,{"$f":"AJ560","v":7125100}]
[{"$f":"B574+1","v":60001},150000,0.2,{"$f":"B574","v":60000},{"$f":"E574+(B575-B574)*C575","v":19000},0.1,0.02,{"$f":"IF(I573=C577,E576+ROUND((H573-J573),0)*I573,IF(I573=C576,E575+ROUND((H573-J573)*I573,0),IF(I573=C575,E574+ROUND((H573-J573)*I573,0),IF(I573=C574,E573+ROUND((H573-J573)*I573,0),E572+ROUND((H573-J573)*I573,0)))))-$AR$577","v":2111530},{"$f":"MIN(K577:L577)","v":211153},{"$f":"ROUND(SUM(H575+I575)*M573,0)","v":46454},{"$f":"SUM(H575:J575)","v":2369137},null,null,"Calculated amt",null,{"$f":"IF(P573<100000,P574,P574-(P573-100000))","v":-4913570},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AD574+1","v":50001},60000,0.1,{"$f":"AD574","v":50000},{"$f":"(AD575-AD574)*AE575","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"Due Tax",null,{"$f":"AR565","v":2111530}]
[{"$f":"B575+1","v":150001},null,0.3,{"$f":"B575","v":150000},{"$f":"IF(J573=0,0,E575)","v":19000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Rebate u/s 80D",null,{"$f":"IF(P575>0,P575,0)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AD575+1","v":60001},150000,0.2,{"$f":"AD575","v":60000},{"$f":"AG575+(AD576-AD575)*AE576","v":19000},0.1,0.02,{"$f":"IF(AK574=AE578,AG577+ROUND((AJ574-AL574),0)*AK574,IF(AK574=AE577,AG576+ROUND((AJ574-AL574)*AK574,0),IF(AK574=AE576,AG575+ROUND((AJ574-AL574)*AK574,0),IF(AK574=AE575,AG574+ROUND((AJ574-AL574)*AK574,0),AG573+ROUND((AJ574-AL574)*AK574,0)))))","v":2111530},{"$f":"MIN(AM578:AN578)","v":211153},{"$f":"ROUND(SUM(AJ576+AK576)*AO574,0)","v":46454},{"$f":"SUM(AJ576:AL576)","v":2369137},null,null,"Calculated amt",null,{"$f":"IF(AR574<100000,AR575,AR575-(AR574-100000))","v":-4913570}]
["Surcharge Limit",null,null,850000,null,null,null,{"$f":"H570","v":850000},{"$f":"IF(H573>H577,H573-H577,0)","v":6275100},{"$f":"IF(I577>0,ROUND(I577*I573,0),0)","v":1882530},{"$f":"I577-J577","v":4392570},{"$f":"IF(H575>0,ROUND(H575*L573,0),0)","v":211153},{"$f":"IF(K577>L577,0,L577-K577)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AD576+1","v":150001},null,0.3,{"$f":"AD576","v":150000},{"$f":"IF(AL574=0,0,AG576)","v":19000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Rebate u/s 80D",null,{"$f":"IF(AR576>0,AR576,0)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Surcharge Limit",null,null,850000,null,null,null,{"$f":"AJ571","v":850000},{"$f":"IF(AJ574>AJ578,AJ574-AJ578,0)","v":6275100},{"$f":"IF(AK578>0,ROUND(AK578*AK574,0),0)","v":1882530},{"$f":"AK578-AL578","v":4392570},{"$f":"IF(AJ576>0,ROUND(AJ576*AN574,0),0)","v":211153},{"$f":"IF(AM578>AN578,0,AN578-AM578)","v":0}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
[0,50000,0,0,0,0,0,{"$f":"H559","v":7125100},{"$f":"VLOOKUP(H580,A580:C584,3)","v":0.3},{"$f":"INDEX(D580:D584,MATCH(I580,C580:C584,0))","v":150000},{"$f":"INDEX(E580:E584,MATCH(I580,C580:C584,0))","v":19000},{"$f":"IF(H580>H584,VLOOKUP(H580,A580:F584,6),0)","v":0.1},{"$f":"VLOOKUP(H580,A580:G584,7)","v":0.02},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Not defined"]
[{"$f":"B580+1","v":50001},60000,0.1,{"$f":"B580","v":50000},{"$f":"(B581-B580)*C581","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,50000,0,0,0,0,0,{"$f":"AJ560","v":7125100},{"$f":"VLOOKUP(AJ581,AC581:AE585,3)","v":0.3},{"$f":"INDEX(AF581:AF585,MATCH(AK581,AE581:AE585,0))","v":150000},{"$f":"INDEX(AG581:AG585,MATCH(AK581,AE581:AE585,0))","v":19000},{"$f":"IF(AJ581>AJ585,VLOOKUP(AJ581,AC581:AH585,6),0)","v":0.1},{"$f":"VLOOKUP(AJ581,AC581:AI585,7)","v":0.02}]
[{"$f":"B581+1","v":60001},150000,0.2,{"$f":"B581","v":60000},{"$f":"E581+(B582-B581)*C582","v":19000},0.1,0.02,{"$f":"IF(I580=C584,E583+ROUND((H580-J580),0)*I580,IF(I580=C583,E582+ROUND((H580-J580)*I580,0),IF(I580=C582,E581+ROUND((H580-J580)*I580,0),IF(I580=C581,E580+ROUND((H580-J580)*I580,0),E579+ROUND((H580-J580)*I580,0)))))-$AR$577","v":2111530},{"$f":"MIN(K584:L584)","v":211153},{"$f":"ROUND(SUM(H582+I582)*M580,0)","v":46454},{"$f":"SUM(H582:J582)","v":2369137},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AD581+1","v":50001},60000,0.1,{"$f":"AD581","v":50000},{"$f":"(AD582-AD581)*AE582","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B582+1","v":150001},null,0.3,{"$f":"B582","v":150000},{"$f":"IF(J580=0,0,E582)","v":19000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AD582+1","v":60001},150000,0.2,{"$f":"AD582","v":60000},{"$f":"AG582+(AD583-AD582)*AE583","v":19000},0.1,0.02,{"$f":"IF(AK581=AE585,AG584+ROUND((AJ581-AL581),0)*AK581,IF(AK581=AE584,AG583+ROUND((AJ581-AL581)*AK581,0),IF(AK581=AE583,AG582+ROUND((AJ581-AL581)*AK581,0),IF(AK581=AE582,AG581+ROUND((AJ581-AL581)*AK581,0),AG580+ROUND((AJ581-AL581)*AK581,0)))))","v":2111530},{"$f":"MIN(AM585:AN585)","v":211153},{"$f":"ROUND(SUM(AJ583+AK583)*AO581,0)","v":46454},{"$f":"SUM(AJ583:AL583)","v":2369137}]
["Surcharge Limit",null,null,850000,null,null,null,{"$f":"H577","v":850000},{"$f":"IF(H580>H584,H580-H584,0)","v":6275100},{"$f":"IF(I584>0,ROUND(I584*I580,0),0)","v":1882530},{"$f":"I584-J584","v":4392570},{"$f":"IF(H582>0,ROUND(H582*L580,0),0)","v":211153},{"$f":"IF(K584>L584,0,L584-K584)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AD583+1","v":150001},null,0.3,{"$f":"AD583","v":150000},{"$f":"IF(AL581=0,0,AG583)","v":19000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[null,null,2005,{"$f":"C585+1","v":2006},null,"2005-06",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Surcharge Limit",null,null,850000,null,null,null,{"$f":"AJ578","v":850000},{"$f":"IF(AJ581>AJ585,AJ581-AJ585,0)","v":6275100},{"$f":"IF(AK585>0,ROUND(AK585*AK581,0),0)","v":1882530},{"$f":"AK585-AL585","v":4392570},{"$f":"IF(AJ583>0,ROUND(AJ583*AN581,0),0)","v":211153},{"$f":"IF(AM585>AN585,0,AN585-AM585)","v":0}]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C585","v":2005},{"$f":"D585","v":2006}]
[0,100000,0,0,0,0,0,{"$f":"$E$4","v":7125100},{"$f":"VLOOKUP(H588,A588:C592,3)","v":0.3},{"$f":"INDEX(D588:D592,MATCH(I588,C588:C592,0))","v":250000},{"$f":"INDEX(E588:E592,MATCH(I588,C588:C592,0))","v":25000},{"$f":"IF(H588>H592,VLOOKUP(H588,A588:F592,6),0)","v":0.1},{"$f":"VLOOKUP(H588,A588:G592,7)","v":0.02},0,{"$f":"IF($E$3=\"Male\",B588,IF($E$3=\"Female\",B595,IF($E$3=\"Senior Citizen\",B602,B609)))","v":185000},0]
[{"$f":"B588+1","v":100001},150000,0.1,{"$f":"B588","v":100000},{"$f":"(B589-B588)*C589","v":5000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O588+1","v":185001},250000,0.2]
[{"$f":"B589+1","v":150001},250000,0.2,{"$f":"B589","v":150000},{"$f":"E589+(B590-B589)*C590","v":25000},0.1,0.02,{"$f":"IF(I588=C592,E591+ROUND((H588-J588),0)*I588,IF(I588=C591,E590+ROUND((H588-J588)*I588,0),IF(I588=C590,E589+ROUND((H588-J588)*I588,0),IF(I588=C589,E588+ROUND((H588-J588)*I588,0),E587+ROUND((H588-J588)*I588,0)))))","v":2087530},{"$f":"MIN(K592:L592)","v":208753},{"$f":"ROUND(SUM(H590+I590)*M588,0)","v":45926},{"$f":"SUM(H590:J590)","v":2342209},null,null,{"$f":"O589+1","v":250001},0,0.3]
[{"$f":"B590+1","v":250001},null,0.3,{"$f":"B590","v":250000},{"$f":"IF(J588=0,0,E590)","v":25000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O590+1","v":1},0,0]
["Surcharge Limit",null,null,1000000,null,null,null,1000000,{"$f":"IF(H588>H592,H588-H592,0)","v":6125100},{"$f":"IF(I592>0,ROUND(I592*I588,0),0)","v":1837530},{"$f":"I592-J592","v":4287570},{"$f":"IF(H590>0,ROUND(H590*L588,0),0)","v":208753},{"$f":"IF(K592>L592,0,L592-K592)","v":0},{"$f":"O591+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H590,IF($E$3=\"Female\",H597,IF($E$3=\"Senior Citizen\",H604,H611)))","v":2075530}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I590,IF($E$3=\"Female\",I597,IF($E$3=\"Senior Citizen\",I604,I611)))","v":207553}]
[0,135000,0,0,0,0,0,{"$f":"H588","v":7125100},{"$f":"VLOOKUP(H595,A595:C599,3)","v":0.3},{"$f":"INDEX(D595:D599,MATCH(I595,C595:C599,0))","v":250000},{"$f":"INDEX(E595:E599,MATCH(I595,C595:C599,0))","v":21500},{"$f":"IF(H595>H599,VLOOKUP(H595,A595:F599,6),0)","v":0.1},{"$f":"VLOOKUP(H595,A595:G599,7)","v":0.02},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J590,IF($E$3=\"Female\",J597,IF($E$3=\"Senior Citizen\",J604,J611)))","v":45662}]
[{"$f":"B595+1","v":135001},150000,0.1,{"$f":"B595","v":135000},{"$f":"(B596-B595)*C596","v":1500},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K590,IF($E$3=\"Female\",K597,IF($E$3=\"Senior Citizen\",K604,K611)))","v":2328745}]
[{"$f":"B596+1","v":150001},250000,0.2,{"$f":"B596","v":150000},{"$f":"E596+(B597-B596)*C597","v":21500},0.1,0.02,{"$f":"IF(I595=C599,E598+ROUND((H595-J595),0)*I595,IF(I595=C598,E597+ROUND((H595-J595)*I595,0),IF(I595=C597,E596+ROUND((H595-J595)*I595,0),IF(I595=C596,E595+ROUND((H595-J595)*I595,0),E594+ROUND((H595-J595)*I595,0)))))","v":2084030},{"$f":"MIN(K599:L599)","v":208403},{"$f":"ROUND(SUM(H597+I597)*M595,0)","v":45849},{"$f":"SUM(H597:J597)","v":2338282},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A587,IF($E$3=\"Female\",A594,IF($E$3=\"Senior Citizen\",A601,A608)))","v":"(above 65 years)"}]
[{"$f":"B597+1","v":250001},null,0.3,{"$f":"B597","v":250000},{"$f":"IF(J595=0,0,E597)","v":21500},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M592,IF($E$3=\"Female\",M599,IF($E$3=\"Senior Citizen\",M606,M613)))","v":0}]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H592","v":1000000},{"$f":"IF(H595>H599,H595-H599,0)","v":6125100},{"$f":"IF(I599>0,ROUND(I599*I595,0),0)","v":1837530},{"$f":"I599-J599","v":4287570},{"$f":"IF(H597>0,ROUND(H597*L595,0),0)","v":208403},{"$f":"IF(K599>L599,0,L599-K599)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K590,IF($E$3=\"Female\",K597,IF($E$3=\"Senior Citizen\",K604,K611)))","v":2328745}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 65 years)"]
[0,185000,0,0,0,0,0,{"$f":"H588","v":7125100},{"$f":"VLOOKUP(H602,A602:C606,3)","v":0.3},{"$f":"INDEX(D602:D606,MATCH(I602,C602:C606,0))","v":250000},{"$f":"INDEX(E602:E606,MATCH(I602,C602:C606,0))","v":13000},{"$f":"IF(H602>H606,VLOOKUP(H602,A602:F606,6),0)","v":0.1},{"$f":"VLOOKUP(H602,A602:G606,7)","v":0.02}]
[{"$f":"B602+1","v":185001},250000,0.2,{"$f":"B602","v":185000},{"$f":"(B603-B602)*C603","v":13000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B603+1","v":250001},null,0.3,{"$f":"B603","v":250000},{"$f":"IF(J602=0,0,E603)","v":13000},0.1,0.02,{"$f":"IF(I602=C606,E605+ROUND((H602-J602),0)*I602,IF(I602=C605,E604+ROUND((H602-J602)*I602,0),IF(I602=C604,E603+ROUND((H602-J602)*I602,0),IF(I602=C603,E602+ROUND((H602-J602)*I602,0),E601+ROUND((H602-J602)*I602,0)))))","v":2075530},{"$f":"MIN(K606:L606)","v":207553},{"$f":"ROUND(SUM(H604+I604)*M602,0)","v":45662},{"$f":"SUM(H604:J604)","v":2328745}]
[null,null,null,{"$f":"B604","v":0},{"$f":"IF(J602=0,0,E604)","v":13000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H599","v":1000000},{"$f":"IF(H602>H606,H602-H606,0)","v":6125100},{"$f":"IF(I606>0,ROUND(I606*I602,0),0)","v":1837530},{"$f":"I606-J606","v":4287570},{"$f":"IF(H604>0,ROUND(H604*L602,0),0)","v":207553},{"$f":"IF(K606>L606,0,L606-K606)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,185000,0,0,0,0,0,{"$f":"H588","v":7125100},{"$f":"VLOOKUP(H609,A609:C613,3)","v":0.3},{"$f":"INDEX(D609:D613,MATCH(I609,C609:C613,0))","v":250000},{"$f":"INDEX(E609:E613,MATCH(I609,C609:C613,0))","v":13000},{"$f":"IF(H609>H613,VLOOKUP(H609,A609:F613,6),0)","v":0.1},{"$f":"VLOOKUP(H609,A609:G613,7)","v":0.02}]
[{"$f":"B609+1","v":185001},250000,0.2,{"$f":"B609","v":185000},{"$f":"(B610-B609)*C610","v":13000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B610+1","v":250001},null,0.3,{"$f":"B610","v":250000},{"$f":"IF(J609=0,0,E610)","v":13000},0.1,0.02,{"$f":"IF(I609=C613,E612+ROUND((H609-J609),0)*I609,IF(I609=C612,E611+ROUND((H609-J609)*I609,0),IF(I609=C611,E610+ROUND((H609-J609)*I609,0),IF(I609=C610,E609+ROUND((H609-J609)*I609,0),E608+ROUND((H609-J609)*I609,0)))))","v":2075530},{"$f":"MIN(K613:L613)","v":207553},{"$f":"ROUND(SUM(H611+I611)*M609,0)","v":45662},{"$f":"SUM(H611:J611)","v":2328745}]
[null,null,null,{"$f":"B611","v":0},{"$f":"IF(J609=0,0,E611)","v":13000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H606","v":1000000},{"$f":"IF(H609>H613,H609-H613,0)","v":6125100},{"$f":"IF(I613>0,ROUND(I613*I609,0),0)","v":1837530},{"$f":"I613-J613","v":4287570},{"$f":"IF(H611>0,ROUND(H611*L609,0),0)","v":207553},{"$f":"IF(K613>L613,0,L613-K613)","v":0}]
[null,null,2006,{"$f":"C614+1","v":2007},null,"2006-07"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C614","v":2006},{"$f":"D614","v":2007}]
[0,100000,0,0,0,0,0,{"$f":"$E$4","v":7125100},{"$f":"VLOOKUP(H617,A617:C621,3)","v":0.3},{"$f":"INDEX(D617:D621,MATCH(I617,C617:C621,0))","v":250000},{"$f":"INDEX(E617:E621,MATCH(I617,C617:C621,0))","v":25000},{"$f":"IF(H617>H621,VLOOKUP(H617,A617:F621,6),0)","v":0.1},{"$f":"VLOOKUP(H617,A617:G621,7)","v":0.02},0,{"$f":"IF($E$3=\"Male\",B617,IF($E$3=\"Female\",B624,IF($E$3=\"Senior Citizen\",B631,B638)))","v":185000},0]
[{"$f":"B617+1","v":100001},150000,0.1,{"$f":"B617","v":100000},{"$f":"(B618-B617)*C618","v":5000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O617+1","v":185001},250000,0.2]
[{"$f":"B618+1","v":150001},250000,0.2,{"$f":"B618","v":150000},{"$f":"E618+(B619-B618)*C619","v":25000},0.1,0.02,{"$f":"IF(I617=C621,E620+ROUND((H617-J617),0)*I617,IF(I617=C620,E619+ROUND((H617-J617)*I617,0),IF(I617=C619,E618+ROUND((H617-J617)*I617,0),IF(I617=C618,E617+ROUND((H617-J617)*I617,0),E616+ROUND((H617-J617)*I617,0)))))","v":2087530},{"$f":"MIN(K621:L621)","v":208753},{"$f":"ROUND(SUM(H619+I619)*M617,0)","v":45926},{"$f":"SUM(H619:J619)","v":2342209},null,null,{"$f":"O618+1","v":250001},0,0.3]
[{"$f":"B619+1","v":250001},null,0.3,{"$f":"B619","v":250000},{"$f":"IF(J617=0,0,E619)","v":25000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O619+1","v":1},0,0]
["Surcharge Limit",null,null,1000000,null,null,null,1000000,{"$f":"IF(H617>H621,H617-H621,0)","v":6125100},{"$f":"IF(I621>0,ROUND(I621*I617,0),0)","v":1837530},{"$f":"I621-J621","v":4287570},{"$f":"IF(H619>0,ROUND(H619*L617,0),0)","v":208753},{"$f":"IF(K621>L621,0,L621-K621)","v":0},{"$f":"O620+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H619,IF($E$3=\"Female\",H626,IF($E$3=\"Senior Citizen\",H633,H640)))","v":2075530}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I619,IF($E$3=\"Female\",I626,IF($E$3=\"Senior Citizen\",I633,I640)))","v":207553}]
[0,135000,0,0,0,0,0,{"$f":"H617","v":7125100},{"$f":"VLOOKUP(H624,A624:C628,3)","v":0.3},{"$f":"INDEX(D624:D628,MATCH(I624,C624:C628,0))","v":250000},{"$f":"INDEX(E624:E628,MATCH(I624,C624:C628,0))","v":21500},{"$f":"IF(H624>H628,VLOOKUP(H624,A624:F628,6),0)","v":0.1},{"$f":"VLOOKUP(H624,A624:G628,7)","v":0.02},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J619,IF($E$3=\"Female\",J626,IF($E$3=\"Senior Citizen\",J633,J640)))","v":45662}]
[{"$f":"B624+1","v":135001},150000,0.1,{"$f":"B624","v":135000},{"$f":"(B625-B624)*C625","v":1500},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K619,IF($E$3=\"Female\",K626,IF($E$3=\"Senior Citizen\",K633,K640)))","v":2328745}]
[{"$f":"B625+1","v":150001},250000,0.2,{"$f":"B625","v":150000},{"$f":"E625+(B626-B625)*C626","v":21500},0.1,0.02,{"$f":"IF(I624=C628,E627+ROUND((H624-J624),0)*I624,IF(I624=C627,E626+ROUND((H624-J624)*I624,0),IF(I624=C626,E625+ROUND((H624-J624)*I624,0),IF(I624=C625,E624+ROUND((H624-J624)*I624,0),E623+ROUND((H624-J624)*I624,0)))))","v":2084030},{"$f":"MIN(K628:L628)","v":208403},{"$f":"ROUND(SUM(H626+I626)*M624,0)","v":45849},{"$f":"SUM(H626:J626)","v":2338282},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A616,IF($E$3=\"Female\",A623,IF($E$3=\"Senior Citizen\",A630,A637)))","v":"(above 65 years)"}]
[{"$f":"B626+1","v":250001},null,0.3,{"$f":"B626","v":250000},{"$f":"IF(J624=0,0,E626)","v":21500},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M621,IF($E$3=\"Female\",M628,IF($E$3=\"Senior Citizen\",M635,M642)))","v":0}]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H621","v":1000000},{"$f":"IF(H624>H628,H624-H628,0)","v":6125100},{"$f":"IF(I628>0,ROUND(I628*I624,0),0)","v":1837530},{"$f":"I628-J628","v":4287570},{"$f":"IF(H626>0,ROUND(H626*L624,0),0)","v":208403},{"$f":"IF(K628>L628,0,L628-K628)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K619,IF($E$3=\"Female\",K626,IF($E$3=\"Senior Citizen\",K633,K640)))","v":2328745}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 65 years)"]
[0,185000,0,0,0,0,0,{"$f":"H617","v":7125100},{"$f":"VLOOKUP(H631,A631:C635,3)","v":0.3},{"$f":"INDEX(D631:D635,MATCH(I631,C631:C635,0))","v":250000},{"$f":"INDEX(E631:E635,MATCH(I631,C631:C635,0))","v":13000},{"$f":"IF(H631>H635,VLOOKUP(H631,A631:F635,6),0)","v":0.1},{"$f":"VLOOKUP(H631,A631:G635,7)","v":0.02}]
[{"$f":"B631+1","v":185001},250000,0.2,{"$f":"B631","v":185000},{"$f":"(B632-B631)*C632","v":13000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B632+1","v":250001},null,0.3,{"$f":"B632","v":250000},{"$f":"IF(J631=0,0,E632)","v":13000},0.1,0.02,{"$f":"IF(I631=C635,E634+ROUND((H631-J631),0)*I631,IF(I631=C634,E633+ROUND((H631-J631)*I631,0),IF(I631=C633,E632+ROUND((H631-J631)*I631,0),IF(I631=C632,E631+ROUND((H631-J631)*I631,0),E630+ROUND((H631-J631)*I631,0)))))","v":2075530},{"$f":"MIN(K635:L635)","v":207553},{"$f":"ROUND(SUM(H633+I633)*M631,0)","v":45662},{"$f":"SUM(H633:J633)","v":2328745}]
[null,null,null,{"$f":"B633","v":0},{"$f":"IF(J631=0,0,E633)","v":13000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H628","v":1000000},{"$f":"IF(H631>H635,H631-H635,0)","v":6125100},{"$f":"IF(I635>0,ROUND(I635*I631,0),0)","v":1837530},{"$f":"I635-J635","v":4287570},{"$f":"IF(H633>0,ROUND(H633*L631,0),0)","v":207553},{"$f":"IF(K635>L635,0,L635-K635)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,185000,0,0,0,0,0,{"$f":"H617","v":7125100},{"$f":"VLOOKUP(H638,A638:C642,3)","v":0.3},{"$f":"INDEX(D638:D642,MATCH(I638,C638:C642,0))","v":250000},{"$f":"INDEX(E638:E642,MATCH(I638,C638:C642,0))","v":13000},{"$f":"IF(H638>H642,VLOOKUP(H638,A638:F642,6),0)","v":0.1},{"$f":"VLOOKUP(H638,A638:G642,7)","v":0.02}]
[{"$f":"B638+1","v":185001},250000,0.2,{"$f":"B638","v":185000},{"$f":"(B639-B638)*C639","v":13000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B639+1","v":250001},null,0.3,{"$f":"B639","v":250000},{"$f":"IF(J638=0,0,E639)","v":13000},0.1,0.02,{"$f":"IF(I638=C642,E641+ROUND((H638-J638),0)*I638,IF(I638=C641,E640+ROUND((H638-J638)*I638,0),IF(I638=C640,E639+ROUND((H638-J638)*I638,0),IF(I638=C639,E638+ROUND((H638-J638)*I638,0),E637+ROUND((H638-J638)*I638,0)))))","v":2075530},{"$f":"MIN(K642:L642)","v":207553},{"$f":"ROUND(SUM(H640+I640)*M638,0)","v":45662},{"$f":"SUM(H640:J640)","v":2328745}]
[null,null,null,{"$f":"B640","v":0},{"$f":"IF(J638=0,0,E640)","v":13000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H635","v":1000000},{"$f":"IF(H638>H642,H638-H642,0)","v":6125100},{"$f":"IF(I642>0,ROUND(I642*I638,0),0)","v":1837530},{"$f":"I642-J642","v":4287570},{"$f":"IF(H640>0,ROUND(H640*L638,0),0)","v":207553},{"$f":"IF(K642>L642,0,L642-K642)","v":0}]
[null,null,2007,{"$f":"C643+1","v":2008},null,"2007-08"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C643","v":2007},{"$f":"D643","v":2008}]
[0,110000,0,0,0,0,0,{"$f":"$E$4","v":7125100},{"$f":"VLOOKUP(H646,A646:C650,3)","v":0.3},{"$f":"INDEX(D646:D650,MATCH(I646,C646:C650,0))","v":250000},{"$f":"INDEX(E646:E650,MATCH(I646,C646:C650,0))","v":24000},{"$f":"IF(H646>H650,VLOOKUP(H646,A646:F650,6),0)","v":0.1},{"$f":"VLOOKUP(H646,A646:G650,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B646,IF($E$3=\"Female\",B653,IF($E$3=\"Senior Citizen\",B660,B667)))","v":195000},0]
[{"$f":"B646+1","v":110001},150000,0.1,{"$f":"B646","v":110000},{"$f":"(B647-B646)*C647","v":4000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O646+1","v":195001},250000,0.2]
[{"$f":"B647+1","v":150001},250000,0.2,{"$f":"B647","v":150000},{"$f":"E647+(B648-B647)*C648","v":24000},0,0.03,{"$f":"IF(I646=C650,E649+ROUND((H646-J646),0)*I646,IF(I646=C649,E648+ROUND((H646-J646)*I646,0),IF(I646=C648,E647+ROUND((H646-J646)*I646,0),IF(I646=C647,E646+ROUND((H646-J646)*I646,0),E645+ROUND((H646-J646)*I646,0)))))","v":2086530},{"$f":"MIN(K650:L650)","v":208653},{"$f":"ROUND(SUM(H648+I648)*M646,0)","v":68855},{"$f":"SUM(H648:J648)","v":2364038},null,null,{"$f":"O647+1","v":250001},0,0.3]
[{"$f":"B648+1","v":250001},null,0.3,{"$f":"B648","v":250000},{"$f":"IF(J646=0,0,E648)","v":24000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O648+1","v":1},0,0]
["Surcharge Limit",null,null,1000000,null,null,null,1000000,{"$f":"IF(H646>H650,H646-H650,0)","v":6125100},{"$f":"IF(I650>0,ROUND(I650*I646,0),0)","v":1837530},{"$f":"I650-J650","v":4287570},{"$f":"IF(H648>0,ROUND(H648*L646,0),0)","v":208653},{"$f":"IF(K650>L650,0,L650-K650)","v":0},{"$f":"O649+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H648,IF($E$3=\"Female\",H655,IF($E$3=\"Senior Citizen\",H662,H669)))","v":2073530}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I648,IF($E$3=\"Female\",I655,IF($E$3=\"Senior Citizen\",I662,I669)))","v":207353}]
[0,145000,0,0,0,0,0,{"$f":"H646","v":7125100},{"$f":"VLOOKUP(H653,A653:C657,3)","v":0.3},{"$f":"INDEX(D653:D657,MATCH(I653,C653:C657,0))","v":250000},{"$f":"INDEX(E653:E657,MATCH(I653,C653:C657,0))","v":20500},{"$f":"IF(H653>H657,VLOOKUP(H653,A653:F657,6),0)","v":0.1},{"$f":"VLOOKUP(H653,A653:G657,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J648,IF($E$3=\"Female\",J655,IF($E$3=\"Senior Citizen\",J662,J669)))","v":68426}]
[{"$f":"B653+1","v":145001},150000,0.1,{"$f":"B653","v":145000},{"$f":"(B654-B653)*C654","v":500},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K648,IF($E$3=\"Female\",K655,IF($E$3=\"Senior Citizen\",K662,K669)))","v":2349309}]
[{"$f":"B654+1","v":150001},250000,0.2,{"$f":"B654","v":150000},{"$f":"E654+(B655-B654)*C655","v":20500},0,0.03,{"$f":"IF(I653=C657,E656+ROUND((H653-J653),0)*I653,IF(I653=C656,E655+ROUND((H653-J653)*I653,0),IF(I653=C655,E654+ROUND((H653-J653)*I653,0),IF(I653=C654,E653+ROUND((H653-J653)*I653,0),E652+ROUND((H653-J653)*I653,0)))))","v":2083030},{"$f":"MIN(K657:L657)","v":208303},{"$f":"ROUND(SUM(H655+I655)*M653,0)","v":68740},{"$f":"SUM(H655:J655)","v":2360073},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A645,IF($E$3=\"Female\",A652,IF($E$3=\"Senior Citizen\",A659,A666)))","v":"(above 65 years)"}]
[{"$f":"B655+1","v":250001},null,0.3,{"$f":"B655","v":250000},{"$f":"IF(J653=0,0,E655)","v":20500},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M650,IF($E$3=\"Female\",M657,IF($E$3=\"Senior Citizen\",M664,M671)))","v":0}]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H650","v":1000000},{"$f":"IF(H653>H657,H653-H657,0)","v":6125100},{"$f":"IF(I657>0,ROUND(I657*I653,0),0)","v":1837530},{"$f":"I657-J657","v":4287570},{"$f":"IF(H655>0,ROUND(H655*L653,0),0)","v":208303},{"$f":"IF(K657>L657,0,L657-K657)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K648,IF($E$3=\"Female\",K655,IF($E$3=\"Senior Citizen\",K662,K669)))","v":2349309}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 65 years)"]
[0,195000,0,0,0,0,0,{"$f":"H646","v":7125100},{"$f":"VLOOKUP(H660,A660:C664,3)","v":0.3},{"$f":"INDEX(D660:D664,MATCH(I660,C660:C664,0))","v":250000},{"$f":"INDEX(E660:E664,MATCH(I660,C660:C664,0))","v":11000},{"$f":"IF(H660>H664,VLOOKUP(H660,A660:F664,6),0)","v":0.1},{"$f":"VLOOKUP(H660,A660:G664,7)","v":0.03}]
[{"$f":"B660+1","v":195001},250000,0.2,{"$f":"B660","v":195000},{"$f":"(B661-B660)*C661","v":11000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B661+1","v":250001},null,0.3,{"$f":"B661","v":250000},{"$f":"IF(J660=0,0,E661)","v":11000},0.1,0.03,{"$f":"IF(I660=C664,E663+ROUND((H660-J660),0)*I660,IF(I660=C663,E662+ROUND((H660-J660)*I660,0),IF(I660=C662,E661+ROUND((H660-J660)*I660,0),IF(I660=C661,E660+ROUND((H660-J660)*I660,0),E659+ROUND((H660-J660)*I660,0)))))","v":2073530},{"$f":"MIN(K664:L664)","v":207353},{"$f":"ROUND(SUM(H662+I662)*M660,0)","v":68426},{"$f":"SUM(H662:J662)","v":2349309}]
[null,null,null,{"$f":"B662","v":0},{"$f":"IF(J660=0,0,E662)","v":11000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H657","v":1000000},{"$f":"IF(H660>H664,H660-H664,0)","v":6125100},{"$f":"IF(I664>0,ROUND(I664*I660,0),0)","v":1837530},{"$f":"I664-J664","v":4287570},{"$f":"IF(H662>0,ROUND(H662*L660,0),0)","v":207353},{"$f":"IF(K664>L664,0,L664-K664)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,195000,0,0,0,0,0,{"$f":"H646","v":7125100},{"$f":"VLOOKUP(H667,A667:C671,3)","v":0.3},{"$f":"INDEX(D667:D671,MATCH(I667,C667:C671,0))","v":250000},{"$f":"INDEX(E667:E671,MATCH(I667,C667:C671,0))","v":11000},{"$f":"IF(H667>H671,VLOOKUP(H667,A667:F671,6),0)","v":0.1},{"$f":"VLOOKUP(H667,A667:G671,7)","v":0.03}]
[{"$f":"B667+1","v":195001},250000,0.2,{"$f":"B667","v":195000},{"$f":"(B668-B667)*C668","v":11000},0.1,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B668+1","v":250001},null,0.3,{"$f":"B668","v":250000},{"$f":"IF(J667=0,0,E668)","v":11000},0.1,0.03,{"$f":"IF(I667=C671,E670+ROUND((H667-J667),0)*I667,IF(I667=C670,E669+ROUND((H667-J667)*I667,0),IF(I667=C669,E668+ROUND((H667-J667)*I667,0),IF(I667=C668,E667+ROUND((H667-J667)*I667,0),E666+ROUND((H667-J667)*I667,0)))))","v":2073530},{"$f":"MIN(K671:L671)","v":207353},{"$f":"ROUND(SUM(H669+I669)*M667,0)","v":68426},{"$f":"SUM(H669:J669)","v":2349309}]
[null,null,null,{"$f":"B669","v":0},{"$f":"IF(J667=0,0,E669)","v":11000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H664","v":1000000},{"$f":"IF(H667>H671,H667-H671,0)","v":6125100},{"$f":"IF(I671>0,ROUND(I671*I667,0),0)","v":1837530},{"$f":"I671-J671","v":4287570},{"$f":"IF(H669>0,ROUND(H669*L667,0),0)","v":207353},{"$f":"IF(K671>L671,0,L671-K671)","v":0}]
[null,null,2008,{"$f":"C672+1","v":2009},null,"2008-09"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C672","v":2008},{"$f":"D672","v":2009}]
[0,150000,0,0,0,0,0,{"$f":"$E$4","v":7125100},{"$f":"VLOOKUP(H675,A675:C679,3)","v":0.3},{"$f":"INDEX(D675:D679,MATCH(I675,C675:C679,0))","v":500000},{"$f":"INDEX(E675:E679,MATCH(I675,C675:C679,0))","v":55000},{"$f":"IF(H675>H679,VLOOKUP(H675,A675:F679,6),0)","v":0.1},{"$f":"VLOOKUP(H675,A675:G679,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B675,IF($E$3=\"Female\",B682,IF($E$3=\"Senior Citizen\",B689,B696)))","v":225000},0]
[{"$f":"B675+1","v":150001},300000,0.1,{"$f":"B675","v":150000},{"$f":"(B676-B675)*C676","v":15000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O675+1","v":225001},300000,0.1]
[{"$f":"B676+1","v":300001},500000,0.2,{"$f":"B676","v":300000},{"$f":"E676+(B677-B676)*C677","v":55000},0,0.03,{"$f":"IF(I675=C679,E678+ROUND((H675-J675),0)*I675,IF(I675=C678,E677+ROUND((H675-J675)*I675,0),IF(I675=C677,E676+ROUND((H675-J675)*I675,0),IF(I675=C676,E675+ROUND((H675-J675)*I675,0),E674+ROUND((H675-J675)*I675,0)))))","v":2042530},{"$f":"MIN(K679:L679)","v":204253},{"$f":"ROUND(SUM(H677+I677)*M675,0)","v":67403},{"$f":"SUM(H677:J677)","v":2314186},null,null,{"$f":"O676+1","v":300001},500000,0.2]
[{"$f":"B677+1","v":500001},null,0.3,{"$f":"B677","v":500000},{"$f":"IF(J675=0,0,E677)","v":55000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O677+1","v":500001},0,0.3]
["Surcharge Limit",null,null,1000000,null,null,null,1000000,{"$f":"IF(H675>H679,H675-H679,0)","v":6125100},{"$f":"IF(I679>0,ROUND(I679*I675,0),0)","v":1837530},{"$f":"I679-J679","v":4287570},{"$f":"IF(H677>0,ROUND(H677*L675,0),0)","v":204253},{"$f":"IF(K679>L679,0,L679-K679)","v":0},{"$f":"O678+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H677,IF($E$3=\"Female\",H684,IF($E$3=\"Senior Citizen\",H691,H698)))","v":2035030}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I677,IF($E$3=\"Female\",I684,IF($E$3=\"Senior Citizen\",I691,I698)))","v":203503}]
[0,180000,0,0,0,0,0,{"$f":"H675","v":7125100},{"$f":"VLOOKUP(H682,A682:C686,3)","v":0.3},{"$f":"INDEX(D682:D686,MATCH(I682,C682:C686,0))","v":500000},{"$f":"INDEX(E682:E686,MATCH(I682,C682:C686,0))","v":52000},{"$f":"IF(H682>H686,VLOOKUP(H682,A682:F686,6),0)","v":0.1},{"$f":"VLOOKUP(H682,A682:G686,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J677,IF($E$3=\"Female\",J684,IF($E$3=\"Senior Citizen\",J691,J698)))","v":67156}]
[{"$f":"B682+1","v":180001},300000,0.1,{"$f":"B682","v":180000},{"$f":"(B683-B682)*C683","v":12000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K677,IF($E$3=\"Female\",K684,IF($E$3=\"Senior Citizen\",K691,K698)))","v":2305689}]
[{"$f":"B683+1","v":300001},500000,0.2,{"$f":"B683","v":300000},{"$f":"E683+(B684-B683)*C684","v":52000},0,0.03,{"$f":"IF(I682=C686,E685+ROUND((H682-J682),0)*I682,IF(I682=C685,E684+ROUND((H682-J682)*I682,0),IF(I682=C684,E683+ROUND((H682-J682)*I682,0),IF(I682=C683,E682+ROUND((H682-J682)*I682,0),E681+ROUND((H682-J682)*I682,0)))))","v":2039530},{"$f":"MIN(K686:L686)","v":203953},{"$f":"ROUND(SUM(H684+I684)*M682,0)","v":67304},{"$f":"SUM(H684:J684)","v":2310787},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A674,IF($E$3=\"Female\",A681,IF($E$3=\"Senior Citizen\",A688,A695)))","v":"(above 65 years)"}]
[{"$f":"B684+1","v":500001},null,0.3,{"$f":"B684","v":500000},{"$f":"IF(J682=0,0,E684)","v":52000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M679,IF($E$3=\"Female\",M686,IF($E$3=\"Senior Citizen\",M693,M700)))","v":0}]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H679","v":1000000},{"$f":"IF(H682>H686,H682-H686,0)","v":6125100},{"$f":"IF(I686>0,ROUND(I686*I682,0),0)","v":1837530},{"$f":"I686-J686","v":4287570},{"$f":"IF(H684>0,ROUND(H684*L682,0),0)","v":203953},{"$f":"IF(K686>L686,0,L686-K686)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K677,IF($E$3=\"Female\",K684,IF($E$3=\"Senior Citizen\",K691,K698)))","v":2305689}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 65 years)"]
[0,225000,0,0,0,0,0,{"$f":"H675","v":7125100},{"$f":"VLOOKUP(H689,A689:C693,3)","v":0.3},{"$f":"INDEX(D689:D693,MATCH(I689,C689:C693,0))","v":500000},{"$f":"INDEX(E689:E693,MATCH(I689,C689:C693,0))","v":47500},{"$f":"IF(H689>H693,VLOOKUP(H689,A689:F693,6),0)","v":0.1},{"$f":"VLOOKUP(H689,A689:G693,7)","v":0.03}]
[{"$f":"B689+1","v":225001},300000,0.1,{"$f":"B689","v":225000},{"$f":"(B690-B689)*C690","v":7500},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B690+1","v":300001},500000,0.2,{"$f":"B690","v":300000},{"$f":"E690+(B691-B690)*C691","v":47500},0,0.03,{"$f":"IF(I689=C693,E692+ROUND((H689-J689),0)*I689,IF(I689=C692,E691+ROUND((H689-J689)*I689,0),IF(I689=C691,E690+ROUND((H689-J689)*I689,0),IF(I689=C690,E689+ROUND((H689-J689)*I689,0),E688+ROUND((H689-J689)*I689,0)))))","v":2035030},{"$f":"MIN(K693:L693)","v":203503},{"$f":"ROUND(SUM(H691+I691)*M689,0)","v":67156},{"$f":"SUM(H691:J691)","v":2305689}]
[{"$f":"B691+1","v":500001},null,0.3,{"$f":"B691","v":500000},{"$f":"IF(J689=0,0,E691)","v":47500},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H686","v":1000000},{"$f":"IF(H689>H693,H689-H693,0)","v":6125100},{"$f":"IF(I693>0,ROUND(I693*I689,0),0)","v":1837530},{"$f":"I693-J693","v":4287570},{"$f":"IF(H691>0,ROUND(H691*L689,0),0)","v":203503},{"$f":"IF(K693>L693,0,L693-K693)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,225000,0,0,0,0,0,{"$f":"H675","v":7125100},{"$f":"VLOOKUP(H696,A696:C700,3)","v":0.3},{"$f":"INDEX(D696:D700,MATCH(I696,C696:C700,0))","v":500000},{"$f":"INDEX(E696:E700,MATCH(I696,C696:C700,0))","v":47500},{"$f":"IF(H696>H700,VLOOKUP(H696,A696:F700,6),0)","v":0.1},{"$f":"VLOOKUP(H696,A696:G700,7)","v":0.03}]
[{"$f":"B696+1","v":225001},300000,0.1,{"$f":"B696","v":225000},{"$f":"(B697-B696)*C697","v":7500},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B697+1","v":300001},500000,0.2,{"$f":"B697","v":300000},{"$f":"E697+(B698-B697)*C698","v":47500},0,0.03,{"$f":"IF(I696=C700,E699+ROUND((H696-J696),0)*I696,IF(I696=C699,E698+ROUND((H696-J696)*I696,0),IF(I696=C698,E697+ROUND((H696-J696)*I696,0),IF(I696=C697,E696+ROUND((H696-J696)*I696,0),E695+ROUND((H696-J696)*I696,0)))))","v":2035030},{"$f":"MIN(K700:L700)","v":203503},{"$f":"ROUND(SUM(H698+I698)*M696,0)","v":67156},{"$f":"SUM(H698:J698)","v":2305689}]
[{"$f":"B698+1","v":500001},null,0.3,{"$f":"B698","v":500000},{"$f":"IF(J696=0,0,E698)","v":47500},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H693","v":1000000},{"$f":"IF(H696>H700,H696-H700,0)","v":6125100},{"$f":"IF(I700>0,ROUND(I700*I696,0),0)","v":1837530},{"$f":"I700-J700","v":4287570},{"$f":"IF(H698>0,ROUND(H698*L696,0),0)","v":203503},{"$f":"IF(K700>L700,0,L700-K700)","v":0}]
[null,null,2009,{"$f":"C701+1","v":2010},null,"2009-10"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C701","v":2009},{"$f":"D701","v":2010}]
[0,160000,0,0,0,0,0,{"$f":"$E$4","v":7125100},{"$f":"VLOOKUP(H704,A704:C708,3)","v":0.3},{"$f":"INDEX(D704:D708,MATCH(I704,C704:C708,0))","v":500000},{"$f":"INDEX(E704:E708,MATCH(I704,C704:C708,0))","v":54000},{"$f":"IF(H704>H708,VLOOKUP(H704,A704:F708,6),0)","v":0},{"$f":"VLOOKUP(H704,A704:G708,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B704,IF($E$3=\"Female\",B711,IF($E$3=\"Senior Citizen\",B718,B725)))","v":240000},0]
[{"$f":"B704+1","v":160001},300000,0.1,{"$f":"B704","v":160000},{"$f":"(B705-B704)*C705","v":14000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O704+1","v":240001},300000,0.1]
[{"$f":"B705+1","v":300001},500000,0.2,{"$f":"B705","v":300000},{"$f":"E705+(B706-B705)*C706","v":54000},0,0.03,{"$f":"IF(I704=C708,E707+ROUND((H704-J704),0)*I704,IF(I704=C707,E706+ROUND((H704-J704)*I704,0),IF(I704=C706,E705+ROUND((H704-J704)*I704,0),IF(I704=C705,E704+ROUND((H704-J704)*I704,0),E703+ROUND((H704-J704)*I704,0)))))","v":2041530},{"$f":"MIN(K708:L708)","v":0},{"$f":"ROUND(SUM(H706+I706)*M704,0)","v":61246},{"$f":"SUM(H706:J706)","v":2102776},null,null,{"$f":"O705+1","v":300001},500000,0.2]
[{"$f":"B706+1","v":500001},null,0.3,{"$f":"B706","v":500000},{"$f":"IF(J704=0,0,E706)","v":54000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O706+1","v":500001},0,0.3]
["Surcharge Limit",null,null,0,null,null,null,0,{"$f":"IF(H704>H708,H704-H708,0)","v":7125100},{"$f":"IF(I708>0,ROUND(I708*I704,0),0)","v":2137530},{"$f":"I708-J708","v":4987570},{"$f":"IF(H706>0,ROUND(H706*L704,0),0)","v":0},{"$f":"IF(K708>L708,0,L708-K708)","v":0},{"$f":"O707+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H706,IF($E$3=\"Female\",H713,IF($E$3=\"Senior Citizen\",H720,H727)))","v":2033530}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I706,IF($E$3=\"Female\",I713,IF($E$3=\"Senior Citizen\",I720,I727)))","v":0}]
[0,190000,0,0,0,0,0,{"$f":"H704","v":7125100},{"$f":"VLOOKUP(H711,A711:C715,3)","v":0.3},{"$f":"INDEX(D711:D715,MATCH(I711,C711:C715,0))","v":500000},{"$f":"INDEX(E711:E715,MATCH(I711,C711:C715,0))","v":51000},{"$f":"IF(H711>H715,VLOOKUP(H711,A711:F715,6),0)","v":0},{"$f":"VLOOKUP(H711,A711:G715,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J706,IF($E$3=\"Female\",J713,IF($E$3=\"Senior Citizen\",J720,J727)))","v":61006}]
[{"$f":"B711+1","v":190001},300000,0.1,{"$f":"B711","v":190000},{"$f":"(B712-B711)*C712","v":11000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K706,IF($E$3=\"Female\",K713,IF($E$3=\"Senior Citizen\",K720,K727)))","v":2094536}]
[{"$f":"B712+1","v":300001},500000,0.2,{"$f":"B712","v":300000},{"$f":"E712+(B713-B712)*C713","v":51000},0,0.03,{"$f":"IF(I711=C715,E714+ROUND((H711-J711),0)*I711,IF(I711=C714,E713+ROUND((H711-J711)*I711,0),IF(I711=C713,E712+ROUND((H711-J711)*I711,0),IF(I711=C712,E711+ROUND((H711-J711)*I711,0),E710+ROUND((H711-J711)*I711,0)))))","v":2038530},{"$f":"MIN(K715:L715)","v":0},{"$f":"ROUND(SUM(H713+I713)*M711,0)","v":61156},{"$f":"SUM(H713:J713)","v":2099686},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A703,IF($E$3=\"Female\",A710,IF($E$3=\"Senior Citizen\",A717,A724)))","v":"(above 65 years)"}]
[{"$f":"B713+1","v":500001},null,0.3,{"$f":"B713","v":500000},{"$f":"IF(J711=0,0,E713)","v":51000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M708,IF($E$3=\"Female\",M715,IF($E$3=\"Senior Citizen\",M722,M729)))","v":0}]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H708","v":0},{"$f":"IF(H711>H715,H711-H715,0)","v":7125100},{"$f":"IF(I715>0,ROUND(I715*I711,0),0)","v":2137530},{"$f":"I715-J715","v":4987570},{"$f":"IF(H713>0,ROUND(H713*L711,0),0)","v":0},{"$f":"IF(K715>L715,0,L715-K715)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K706,IF($E$3=\"Female\",K713,IF($E$3=\"Senior Citizen\",K720,K727)))","v":2094536}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 65 years)"]
[0,240000,0,0,0,0,0,{"$f":"H704","v":7125100},{"$f":"VLOOKUP(H718,A718:C722,3)","v":0.3},{"$f":"INDEX(D718:D722,MATCH(I718,C718:C722,0))","v":500000},{"$f":"INDEX(E718:E722,MATCH(I718,C718:C722,0))","v":46000},{"$f":"IF(H718>H722,VLOOKUP(H718,A718:F722,6),0)","v":0},{"$f":"VLOOKUP(H718,A718:G722,7)","v":0.03}]
[{"$f":"B718+1","v":240001},300000,0.1,{"$f":"B718","v":240000},{"$f":"(B719-B718)*C719","v":6000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B719+1","v":300001},500000,0.2,{"$f":"B719","v":300000},{"$f":"E719+(B720-B719)*C720","v":46000},0,0.03,{"$f":"IF(I718=C722,E721+ROUND((H718-J718),0)*I718,IF(I718=C721,E720+ROUND((H718-J718)*I718,0),IF(I718=C720,E719+ROUND((H718-J718)*I718,0),IF(I718=C719,E718+ROUND((H718-J718)*I718,0),E717+ROUND((H718-J718)*I718,0)))))","v":2033530},{"$f":"MIN(K722:L722)","v":0},{"$f":"ROUND(SUM(H720+I720)*M718,0)","v":61006},{"$f":"SUM(H720:J720)","v":2094536}]
[{"$f":"B720+1","v":500001},null,0.3,{"$f":"B720","v":500000},{"$f":"IF(J718=0,0,E720)","v":46000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H715","v":0},{"$f":"IF(H718>H722,H718-H722,0)","v":7125100},{"$f":"IF(I722>0,ROUND(I722*I718,0),0)","v":2137530},{"$f":"I722-J722","v":4987570},{"$f":"IF(H720>0,ROUND(H720*L718,0),0)","v":0},{"$f":"IF(K722>L722,0,L722-K722)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,240000,0,0,0,0,0,{"$f":"H704","v":7125100},{"$f":"VLOOKUP(H725,A725:C729,3)","v":0.3},{"$f":"INDEX(D725:D729,MATCH(I725,C725:C729,0))","v":500000},{"$f":"INDEX(E725:E729,MATCH(I725,C725:C729,0))","v":46000},{"$f":"IF(H725>H729,VLOOKUP(H725,A725:F729,6),0)","v":0},{"$f":"VLOOKUP(H725,A725:G729,7)","v":0.03}]
[{"$f":"B725+1","v":240001},300000,0.1,{"$f":"B725","v":240000},{"$f":"(B726-B725)*C726","v":6000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B726+1","v":300001},500000,0.2,{"$f":"B726","v":300000},{"$f":"E726+(B727-B726)*C727","v":46000},0,0.03,{"$f":"IF(I725=C729,E728+ROUND((H725-J725),0)*I725,IF(I725=C728,E727+ROUND((H725-J725)*I725,0),IF(I725=C727,E726+ROUND((H725-J725)*I725,0),IF(I725=C726,E725+ROUND((H725-J725)*I725,0),E724+ROUND((H725-J725)*I725,0)))))","v":2033530},{"$f":"MIN(K729:L729)","v":0},{"$f":"ROUND(SUM(H727+I727)*M725,0)","v":61006},{"$f":"SUM(H727:J727)","v":2094536}]
[{"$f":"B727+1","v":500001},null,0.3,{"$f":"B727","v":500000},{"$f":"IF(J725=0,0,E727)","v":46000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H722","v":0},{"$f":"IF(H725>H729,H725-H729,0)","v":7125100},{"$f":"IF(I729>0,ROUND(I729*I725,0),0)","v":2137530},{"$f":"I729-J729","v":4987570},{"$f":"IF(H727>0,ROUND(H727*L725,0),0)","v":0},{"$f":"IF(K729>L729,0,L729-K729)","v":0}]
[null,null,2010,{"$f":"C730+1","v":2011},null,"2010-11"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C730","v":2010},{"$f":"D730","v":2011}]
[0,160000,0,0,0,0,0,{"$f":"$E$4","v":7125100},{"$f":"VLOOKUP(H733,A733:C737,3)","v":0.3},{"$f":"INDEX(D733:D737,MATCH(I733,C733:C737,0))","v":800000},{"$f":"INDEX(E733:E737,MATCH(I733,C733:C737,0))","v":94000},{"$f":"IF(H733>H737,VLOOKUP(H733,A733:F737,6),0)","v":0},{"$f":"VLOOKUP(H733,A733:G737,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B733,IF($E$3=\"Female\",B740,IF($E$3=\"Senior Citizen\",B747,B754)))","v":240000},0]
[{"$f":"B733+1","v":160001},500000,0.1,{"$f":"B733","v":160000},{"$f":"(B734-B733)*C734","v":34000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O733+1","v":240001},500000,0.1]
[{"$f":"B734+1","v":500001},800000,0.2,{"$f":"B734","v":500000},{"$f":"E734+(B735-B734)*C735","v":94000},0,0.03,{"$f":"IF(I733=C737,E736+ROUND((H733-J733),0)*I733,IF(I733=C736,E735+ROUND((H733-J733)*I733,0),IF(I733=C735,E734+ROUND((H733-J733)*I733,0),IF(I733=C734,E733+ROUND((H733-J733)*I733,0),E732+ROUND((H733-J733)*I733,0)))))","v":1991530},{"$f":"MIN(K737:L737)","v":0},{"$f":"ROUND(SUM(H735+I735)*M733,0)","v":59746},{"$f":"SUM(H735:J735)","v":2051276},null,null,{"$f":"O734+1","v":500001},800000,0.2]
[{"$f":"B735+1","v":800001},null,0.3,{"$f":"B735","v":800000},{"$f":"IF(J733=0,0,E735)","v":94000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O735+1","v":800001},0,0.3]
["Surcharge Limit",null,null,0,null,null,null,0,{"$f":"IF(H733>H737,H733-H737,0)","v":7125100},{"$f":"IF(I737>0,ROUND(I737*I733,0),0)","v":2137530},{"$f":"I737-J737","v":4987570},{"$f":"IF(H735>0,ROUND(H735*L733,0),0)","v":0},{"$f":"IF(K737>L737,0,L737-K737)","v":0},{"$f":"O736+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H735,IF($E$3=\"Female\",H742,IF($E$3=\"Senior Citizen\",H749,H756)))","v":1983530}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I735,IF($E$3=\"Female\",I742,IF($E$3=\"Senior Citizen\",I749,I756)))","v":0}]
[0,190000,0,0,0,0,0,{"$f":"H733","v":7125100},{"$f":"VLOOKUP(H740,A740:C744,3)","v":0.3},{"$f":"INDEX(D740:D744,MATCH(I740,C740:C744,0))","v":800000},{"$f":"INDEX(E740:E744,MATCH(I740,C740:C744,0))","v":91000},{"$f":"IF(H740>H744,VLOOKUP(H740,A740:F744,6),0)","v":0},{"$f":"VLOOKUP(H740,A740:G744,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J735,IF($E$3=\"Female\",J742,IF($E$3=\"Senior Citizen\",J749,J756)))","v":59506}]
[{"$f":"B740+1","v":190001},500000,0.1,{"$f":"B740","v":190000},{"$f":"(B741-B740)*C741","v":31000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K735,IF($E$3=\"Female\",K742,IF($E$3=\"Senior Citizen\",K749,K756)))","v":2043036}]
[{"$f":"B741+1","v":500001},800000,0.2,{"$f":"B741","v":500000},{"$f":"E741+(B742-B741)*C742","v":91000},0,0.03,{"$f":"IF(I740=C744,E743+ROUND((H740-J740),0)*I740,IF(I740=C743,E742+ROUND((H740-J740)*I740,0),IF(I740=C742,E741+ROUND((H740-J740)*I740,0),IF(I740=C741,E740+ROUND((H740-J740)*I740,0),E739+ROUND((H740-J740)*I740,0)))))","v":1988530},{"$f":"MIN(K744:L744)","v":0},{"$f":"ROUND(SUM(H742+I742)*M740,0)","v":59656},{"$f":"SUM(H742:J742)","v":2048186},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A732,IF($E$3=\"Female\",A739,IF($E$3=\"Senior Citizen\",A746,A753)))","v":"(above 65 years)"}]
[{"$f":"B742+1","v":800001},null,0.3,{"$f":"B742","v":800000},{"$f":"IF(J740=0,0,E742)","v":91000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M737,IF($E$3=\"Female\",M744,IF($E$3=\"Senior Citizen\",M751,M758)))","v":0}]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H737","v":0},{"$f":"IF(H740>H744,H740-H744,0)","v":7125100},{"$f":"IF(I744>0,ROUND(I744*I740,0),0)","v":2137530},{"$f":"I744-J744","v":4987570},{"$f":"IF(H742>0,ROUND(H742*L740,0),0)","v":0},{"$f":"IF(K744>L744,0,L744-K744)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K735,IF($E$3=\"Female\",K742,IF($E$3=\"Senior Citizen\",K749,K756)))","v":2043036}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 65 years)"]
[0,240000,0,0,0,0,0,{"$f":"H733","v":7125100},{"$f":"VLOOKUP(H747,A747:C751,3)","v":0.3},{"$f":"INDEX(D747:D751,MATCH(I747,C747:C751,0))","v":800000},{"$f":"INDEX(E747:E751,MATCH(I747,C747:C751,0))","v":86000},{"$f":"IF(H747>H751,VLOOKUP(H747,A747:F751,6),0)","v":0},{"$f":"VLOOKUP(H747,A747:G751,7)","v":0.03}]
[{"$f":"B747+1","v":240001},500000,0.1,{"$f":"B747","v":240000},{"$f":"(B748-B747)*C748","v":26000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B748+1","v":500001},800000,0.2,{"$f":"B748","v":500000},{"$f":"E748+(B749-B748)*C749","v":86000},0,0.03,{"$f":"IF(I747=C751,E750+ROUND((H747-J747),0)*I747,IF(I747=C750,E749+ROUND((H747-J747)*I747,0),IF(I747=C749,E748+ROUND((H747-J747)*I747,0),IF(I747=C748,E747+ROUND((H747-J747)*I747,0),E746+ROUND((H747-J747)*I747,0)))))","v":1983530},{"$f":"MIN(K751:L751)","v":0},{"$f":"ROUND(SUM(H749+I749)*M747,0)","v":59506},{"$f":"SUM(H749:J749)","v":2043036}]
[{"$f":"B749+1","v":800001},null,0.3,{"$f":"B749","v":800000},{"$f":"IF(J747=0,0,E749)","v":86000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H744","v":0},{"$f":"IF(H747>H751,H747-H751,0)","v":7125100},{"$f":"IF(I751>0,ROUND(I751*I747,0),0)","v":2137530},{"$f":"I751-J751","v":4987570},{"$f":"IF(H749>0,ROUND(H749*L747,0),0)","v":0},{"$f":"IF(K751>L751,0,L751-K751)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,240000,0,0,0,0,0,{"$f":"H733","v":7125100},{"$f":"VLOOKUP(H754,A754:C758,3)","v":0.3},{"$f":"INDEX(D754:D758,MATCH(I754,C754:C758,0))","v":800000},{"$f":"INDEX(E754:E758,MATCH(I754,C754:C758,0))","v":86000},{"$f":"IF(H754>H758,VLOOKUP(H754,A754:F758,6),0)","v":0},{"$f":"VLOOKUP(H754,A754:G758,7)","v":0.03}]
[{"$f":"B754+1","v":240001},500000,0.1,{"$f":"B754","v":240000},{"$f":"(B755-B754)*C755","v":26000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B755+1","v":500001},800000,0.2,{"$f":"B755","v":500000},{"$f":"E755+(B756-B755)*C756","v":86000},0,0.03,{"$f":"IF(I754=C758,E757+ROUND((H754-J754),0)*I754,IF(I754=C757,E756+ROUND((H754-J754)*I754,0),IF(I754=C756,E755+ROUND((H754-J754)*I754,0),IF(I754=C755,E754+ROUND((H754-J754)*I754,0),E753+ROUND((H754-J754)*I754,0)))))","v":1983530},{"$f":"MIN(K758:L758)","v":0},{"$f":"ROUND(SUM(H756+I756)*M754,0)","v":59506},{"$f":"SUM(H756:J756)","v":2043036}]
[{"$f":"B756+1","v":800001},null,0.3,{"$f":"B756","v":800000},{"$f":"IF(J754=0,0,E756)","v":86000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H751","v":0},{"$f":"IF(H754>H758,H754-H758,0)","v":7125100},{"$f":"IF(I758>0,ROUND(I758*I754,0),0)","v":2137530},{"$f":"I758-J758","v":4987570},{"$f":"IF(H756>0,ROUND(H756*L754,0),0)","v":0},{"$f":"IF(K758>L758,0,L758-K758)","v":0}]
[null,null,2011,{"$f":"C759+1","v":2012},null,"2011-12"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C759","v":2011},{"$f":"D759","v":2012}]
[0,180000,0,0,0,0,0,{"$f":"$E$4","v":7125100},{"$f":"VLOOKUP(H762,A762:C766,3)","v":0.3},{"$f":"INDEX(D762:D766,MATCH(I762,C762:C766,0))","v":800000},{"$f":"INDEX(E762:E766,MATCH(I762,C762:C766,0))","v":92000},{"$f":"IF(H762>H766,VLOOKUP(H762,A762:F766,6),0)","v":0},{"$f":"VLOOKUP(H762,A762:G766,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B762,IF($E$3=\"Female\",B769,IF($E$3=\"Senior Citizen\",B776,B783)))","v":250000},0]
[{"$f":"B762+1","v":180001},500000,0.1,{"$f":"B762","v":180000},{"$f":"(B763-B762)*C763","v":32000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O762+1","v":250001},500000,0.1]
[{"$f":"B763+1","v":500001},800000,0.2,{"$f":"B763","v":500000},{"$f":"E763+(B764-B763)*C764","v":92000},0,0.03,{"$f":"IF(I762=C766,E765+ROUND((H762-J762),0)*I762,IF(I762=C765,E764+ROUND((H762-J762)*I762,0),IF(I762=C764,E763+ROUND((H762-J762)*I762,0),IF(I762=C763,E762+ROUND((H762-J762)*I762,0),E761+ROUND((H762-J762)*I762,0)))))","v":1989530},{"$f":"MIN(K766:L766)","v":0},{"$f":"ROUND(SUM(H764+I764)*M762,0)","v":59686},{"$f":"SUM(H764:J764)","v":2049216},null,null,{"$f":"O763+1","v":500001},800000,0.2]
[{"$f":"B764+1","v":800001},null,0.3,{"$f":"B764","v":800000},{"$f":"IF(J762=0,0,E764)","v":92000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O764+1","v":800001},0,0.3]
["Surcharge Limit",null,null,0,null,null,null,0,{"$f":"IF(H762>H766,H762-H766,0)","v":7125100},{"$f":"IF(I766>0,ROUND(I766*I762,0),0)","v":2137530},{"$f":"I766-J766","v":4987570},{"$f":"IF(H764>0,ROUND(H764*L762,0),0)","v":0},{"$f":"IF(K766>L766,0,L766-K766)","v":0},{"$f":"O765+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H764,IF($E$3=\"Female\",H771,IF($E$3=\"Senior Citizen\",H778,H785)))","v":1982530}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I764,IF($E$3=\"Female\",I771,IF($E$3=\"Senior Citizen\",I778,I785)))","v":0}]
[0,190000,0,0,0,0,0,{"$f":"H762","v":7125100},{"$f":"VLOOKUP(H769,A769:C773,3)","v":0.3},{"$f":"INDEX(D769:D773,MATCH(I769,C769:C773,0))","v":800000},{"$f":"INDEX(E769:E773,MATCH(I769,C769:C773,0))","v":91000},{"$f":"IF(H769>H773,VLOOKUP(H769,A769:F773,6),0)","v":0},{"$f":"VLOOKUP(H769,A769:G773,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J764,IF($E$3=\"Female\",J771,IF($E$3=\"Senior Citizen\",J778,J785)))","v":59476}]
[{"$f":"B769+1","v":190001},500000,0.1,{"$f":"B769","v":190000},{"$f":"(B770-B769)*C770","v":31000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K764,IF($E$3=\"Female\",K771,IF($E$3=\"Senior Citizen\",K778,K785)))","v":2042006}]
[{"$f":"B770+1","v":500001},800000,0.2,{"$f":"B770","v":500000},{"$f":"E770+(B771-B770)*C771","v":91000},0,0.03,{"$f":"IF(I769=C773,E772+ROUND((H769-J769),0)*I769,IF(I769=C772,E771+ROUND((H769-J769)*I769,0),IF(I769=C771,E770+ROUND((H769-J769)*I769,0),IF(I769=C770,E769+ROUND((H769-J769)*I769,0),E768+ROUND((H769-J769)*I769,0)))))","v":1988530},{"$f":"MIN(K773:L773)","v":0},{"$f":"ROUND(SUM(H771+I771)*M769,0)","v":59656},{"$f":"SUM(H771:J771)","v":2048186},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A761,IF($E$3=\"Female\",A768,IF($E$3=\"Senior Citizen\",A775,A782)))","v":"(Above 60 year but less than 80)"}]
[{"$f":"B771+1","v":800001},null,0.3,{"$f":"B771","v":800000},{"$f":"IF(J769=0,0,E771)","v":91000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M766,IF($E$3=\"Female\",M773,IF($E$3=\"Senior Citizen\",M780,M787)))","v":0}]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H766","v":0},{"$f":"IF(H769>H773,H769-H773,0)","v":7125100},{"$f":"IF(I773>0,ROUND(I773*I769,0),0)","v":2137530},{"$f":"I773-J773","v":4987570},{"$f":"IF(H771>0,ROUND(H771*L769,0),0)","v":0},{"$f":"IF(K773>L773,0,L773-K773)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K764,IF($E$3=\"Female\",K771,IF($E$3=\"Senior Citizen\",K778,K785)))","v":2042006}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 60 year but less than 80)"]
[0,250000,0,0,0,0,0,{"$f":"H762","v":7125100},{"$f":"VLOOKUP(H776,A776:C780,3)","v":0.3},{"$f":"INDEX(D776:D780,MATCH(I776,C776:C780,0))","v":800000},{"$f":"INDEX(E776:E780,MATCH(I776,C776:C780,0))","v":85000},{"$f":"IF(H776>H780,VLOOKUP(H776,A776:F780,6),0)","v":0},{"$f":"VLOOKUP(H776,A776:G780,7)","v":0.03}]
[{"$f":"B776+1","v":250001},500000,0.1,{"$f":"B776","v":250000},{"$f":"(B777-B776)*C777","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B777+1","v":500001},800000,0.2,{"$f":"B777","v":500000},{"$f":"E777+(B778-B777)*C778","v":85000},0,0.03,{"$f":"IF(I776=C780,E779+ROUND((H776-J776),0)*I776,IF(I776=C779,E778+ROUND((H776-J776)*I776,0),IF(I776=C778,E777+ROUND((H776-J776)*I776,0),IF(I776=C777,E776+ROUND((H776-J776)*I776,0),E775+ROUND((H776-J776)*I776,0)))))","v":1982530},{"$f":"MIN(K780:L780)","v":0},{"$f":"ROUND(SUM(H778+I778)*M776,0)","v":59476},{"$f":"SUM(H778:J778)","v":2042006}]
[{"$f":"B778+1","v":800001},null,0.3,{"$f":"B778","v":800000},{"$f":"IF(J776=0,0,E778)","v":85000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H773","v":0},{"$f":"IF(H776>H780,H776-H780,0)","v":7125100},{"$f":"IF(I780>0,ROUND(I780*I776,0),0)","v":2137530},{"$f":"I780-J780","v":4987570},{"$f":"IF(H778>0,ROUND(H778*L776,0),0)","v":0},{"$f":"IF(K780>L780,0,L780-K780)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H762","v":7125100},{"$f":"VLOOKUP(H783,A783:C787,3)","v":0.3},{"$f":"INDEX(D783:D787,MATCH(I783,C783:C787,0))","v":800000},{"$f":"INDEX(E783:E787,MATCH(I783,C783:C787,0))","v":60000},{"$f":"IF(H783>H787,VLOOKUP(H783,A783:F787,6),0)","v":0},{"$f":"VLOOKUP(H783,A783:G787,7)","v":0.03}]
[{"$f":"B783+1","v":500001},800000,0.2,{"$f":"B783","v":500000},{"$f":"(B784-B783)*C784","v":60000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B784+1","v":800001},null,0.3,{"$f":"B784","v":800000},{"$f":"IF(J783=0,0,E784)","v":60000},0,0.03,{"$f":"IF(I783=C787,E786+ROUND((H783-J783),0)*I783,IF(I783=C786,E785+ROUND((H783-J783)*I783,0),IF(I783=C785,E784+ROUND((H783-J783)*I783,0),IF(I783=C784,E783+ROUND((H783-J783)*I783,0),E782+ROUND((H783-J783)*I783,0)))))","v":1957530},{"$f":"MIN(K787:L787)","v":0},{"$f":"ROUND(SUM(H785+I785)*M783,0)","v":58726},{"$f":"SUM(H785:J785)","v":2016256}]
[null,null,null,null,null,0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H780","v":0},{"$f":"IF(H783>H787,H783-H787,0)","v":7125100},{"$f":"IF(I787>0,ROUND(I787*I783,0),0)","v":2137530},{"$f":"I787-J787","v":4987570},{"$f":"IF(H785>0,ROUND(H785*L783,0),0)","v":0},{"$f":"IF(K787>L787,0,L787-K787)","v":0}]
[null,null,2012,{"$f":"C788+1","v":2013},null,"2012-13"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C788","v":2012},{"$f":"D788","v":2013}]
[0,200000,0,0,0,0,0,{"$f":"$E$4","v":7125100},{"$f":"VLOOKUP(H791,A791:C795,3)","v":0.3},{"$f":"INDEX(D791:D795,MATCH(I791,C791:C795,0))","v":1000000},{"$f":"INDEX(E791:E795,MATCH(I791,C791:C795,0))","v":130000},{"$f":"IF(H791>H795,VLOOKUP(H791,A791:F795,6),0)","v":0},{"$f":"VLOOKUP(H791,A791:G795,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B791,IF($E$3=\"Female\",B798,IF($E$3=\"Senior Citizen\",B805,B812)))","v":250000},0]
[{"$f":"B791+1","v":200001},500000,0.1,{"$f":"B791","v":200000},{"$f":"(B792-B791)*C792","v":30000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O791+1","v":250001},500000,0.1]
[{"$f":"B792+1","v":500001},1000000,0.2,{"$f":"B792","v":500000},{"$f":"E792+(B793-B792)*C793","v":130000},0,0.03,{"$f":"IF(I791=C795,E794+ROUND((H791-J791),0)*I791,IF(I791=C794,E793+ROUND((H791-J791)*I791,0),IF(I791=C793,E792+ROUND((H791-J791)*I791,0),IF(I791=C792,E791+ROUND((H791-J791)*I791,0),E790+ROUND((H791-J791)*I791,0)))))","v":1967530},{"$f":"MIN(K795:L795)","v":0},{"$f":"ROUND(SUM(H793+I793)*M791,0)","v":59026},{"$f":"SUM(H793:J793)","v":2026556},null,null,{"$f":"O792+1","v":500001},1000000,0.2]
[{"$f":"B793+1","v":1000001},null,0.3,{"$f":"B793","v":1000000},{"$f":"IF(J791=0,0,E793)","v":130000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O793+1","v":1000001},0,0.3]
["Surcharge Limit",null,null,0,null,null,null,0,{"$f":"IF(H791>H795,H791-H795,0)","v":7125100},{"$f":"IF(I795>0,ROUND(I795*I791,0),0)","v":2137530},{"$f":"I795-J795","v":4987570},{"$f":"IF(H793>0,ROUND(H793*L791,0),0)","v":0},{"$f":"IF(K795>L795,0,L795-K795)","v":0},{"$f":"O794+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H793,IF($E$3=\"Female\",H800,IF($E$3=\"Senior Citizen\",H807,H814)))","v":1962530}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I793,IF($E$3=\"Female\",I800,IF($E$3=\"Senior Citizen\",I807,I814)))","v":0}]
[0,200000,0,0,0,0,0,{"$f":"H791","v":7125100},{"$f":"VLOOKUP(H798,A798:C802,3)","v":0.3},{"$f":"INDEX(D798:D802,MATCH(I798,C798:C802,0))","v":1000000},{"$f":"INDEX(E798:E802,MATCH(I798,C798:C802,0))","v":130000},{"$f":"IF(H798>H802,VLOOKUP(H798,A798:F802,6),0)","v":0},{"$f":"VLOOKUP(H798,A798:G802,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J793,IF($E$3=\"Female\",J800,IF($E$3=\"Senior Citizen\",J807,J814)))","v":58876}]
[{"$f":"B798+1","v":200001},500000,0.1,{"$f":"B798","v":200000},{"$f":"(B799-B798)*C799","v":30000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K793,IF($E$3=\"Female\",K800,IF($E$3=\"Senior Citizen\",K807,K814)))","v":2021406}]
[{"$f":"B799+1","v":500001},1000000,0.2,{"$f":"B799","v":500000},{"$f":"E799+(B800-B799)*C800","v":130000},0,0.03,{"$f":"IF(I798=C802,E801+ROUND((H798-J798),0)*I798,IF(I798=C801,E800+ROUND((H798-J798)*I798,0),IF(I798=C800,E799+ROUND((H798-J798)*I798,0),IF(I798=C799,E798+ROUND((H798-J798)*I798,0),E797+ROUND((H798-J798)*I798,0)))))","v":1967530},{"$f":"MIN(K802:L802)","v":0},{"$f":"ROUND(SUM(H800+I800)*M798,0)","v":59026},{"$f":"SUM(H800:J800)","v":2026556},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A790,IF($E$3=\"Female\",A797,IF($E$3=\"Senior Citizen\",A804,A811)))","v":"(above 65 years)"}]
[{"$f":"B800+1","v":1000001},null,0.3,{"$f":"B800","v":1000000},{"$f":"IF(J798=0,0,E800)","v":130000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M795,IF($E$3=\"Female\",M802,IF($E$3=\"Senior Citizen\",M809,M816)))","v":0}]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H795","v":0},{"$f":"IF(H798>H802,H798-H802,0)","v":7125100},{"$f":"IF(I802>0,ROUND(I802*I798,0),0)","v":2137530},{"$f":"I802-J802","v":4987570},{"$f":"IF(H800>0,ROUND(H800*L798,0),0)","v":0},{"$f":"IF(K802>L802,0,L802-K802)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K793,IF($E$3=\"Female\",K800,IF($E$3=\"Senior Citizen\",K807,K814)))","v":2021406}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 65 years)"]
[0,250000,0,0,0,0,0,{"$f":"H791","v":7125100},{"$f":"VLOOKUP(H805,A805:C809,3)","v":0.3},{"$f":"INDEX(D805:D809,MATCH(I805,C805:C809,0))","v":1000000},{"$f":"INDEX(E805:E809,MATCH(I805,C805:C809,0))","v":125000},{"$f":"IF(H805>H809,VLOOKUP(H805,A805:F809,6),0)","v":0},{"$f":"VLOOKUP(H805,A805:G809,7)","v":0.03}]
[{"$f":"B805+1","v":250001},500000,0.1,{"$f":"B805","v":250000},{"$f":"(B806-B805)*C806","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B806+1","v":500001},1000000,0.2,{"$f":"B806","v":500000},{"$f":"E806+(B807-B806)*C807","v":125000},0,0.03,{"$f":"IF(I805=C809,E808+ROUND((H805-J805),0)*I805,IF(I805=C808,E807+ROUND((H805-J805)*I805,0),IF(I805=C807,E806+ROUND((H805-J805)*I805,0),IF(I805=C806,E805+ROUND((H805-J805)*I805,0),E804+ROUND((H805-J805)*I805,0)))))","v":1962530},{"$f":"MIN(K809:L809)","v":0},{"$f":"ROUND(SUM(H807+I807)*M805,0)","v":58876},{"$f":"SUM(H807:J807)","v":2021406}]
[{"$f":"B807+1","v":1000001},null,0.3,{"$f":"B807","v":1000000},{"$f":"IF(J805=0,0,E807)","v":125000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H802","v":0},{"$f":"IF(H805>H809,H805-H809,0)","v":7125100},{"$f":"IF(I809>0,ROUND(I809*I805,0),0)","v":2137530},{"$f":"I809-J809","v":4987570},{"$f":"IF(H807>0,ROUND(H807*L805,0),0)","v":0},{"$f":"IF(K809>L809,0,L809-K809)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H791","v":7125100},{"$f":"VLOOKUP(H812,A812:C816,3)","v":0.3},{"$f":"INDEX(D812:D816,MATCH(I812,C812:C816,0))","v":1000000},{"$f":"INDEX(E812:E816,MATCH(I812,C812:C816,0))","v":100000},{"$f":"IF(H812>H816,VLOOKUP(H812,A812:F816,6),0)","v":0},{"$f":"VLOOKUP(H812,A812:G816,7)","v":0.03}]
[{"$f":"B812+1","v":500001},1000000,0.2,{"$f":"B812","v":500000},{"$f":"(B813-B812)*C813","v":100000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B813+1","v":1000001},null,0.3,{"$f":"B813","v":1000000},{"$f":"IF(J812=0,0,E813)","v":100000},0,0.03,{"$f":"IF(I812=C816,E815+ROUND((H812-J812),0)*I812,IF(I812=C815,E814+ROUND((H812-J812)*I812,0),IF(I812=C814,E813+ROUND((H812-J812)*I812,0),IF(I812=C813,E812+ROUND((H812-J812)*I812,0),E811+ROUND((H812-J812)*I812,0)))))","v":1937530},{"$f":"MIN(K816:L816)","v":0},{"$f":"ROUND(SUM(H814+I814)*M812,0)","v":58126},{"$f":"SUM(H814:J814)","v":1995656}]
[null,null,null,null,null,0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H809","v":0},{"$f":"IF(H812>H816,H812-H816,0)","v":7125100},{"$f":"IF(I816>0,ROUND(I816*I812,0),0)","v":2137530},{"$f":"I816-J816","v":4987570},{"$f":"IF(H814>0,ROUND(H814*L812,0),0)","v":0},{"$f":"IF(K816>L816,0,L816-K816)","v":0}]
[null,null,2013,{"$f":"C817+1","v":2014},null,"2013-14"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C817","v":2013},{"$f":"D817","v":2014}]
[0,200000,0,0,0,0,0,{"$f":"$E$4","v":7125100},{"$f":"VLOOKUP(H820,A820:C824,3)","v":0.3},{"$f":"INDEX(D820:D824,MATCH(I820,C820:C824,0))","v":1000000},{"$f":"INDEX(E820:E824,MATCH(I820,C820:C824,0))","v":130000},{"$f":"IF(H820>H824,VLOOKUP(H820,A820:F824,6),0)","v":0},{"$f":"VLOOKUP(H820,A820:G824,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B820,IF($E$3=\"Female\",B827,IF($E$3=\"Senior Citizen\",B834,B841)))","v":250000},0,{"$f":"O820","v":250000}]
[{"$f":"B820+1","v":200001},500000,0.1,{"$f":"B820","v":200000},{"$f":"(B821-B820)*C821","v":30000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O820+1","v":250001},500000,0.1]
[{"$f":"B821+1","v":500001},1000000,0.2,{"$f":"B821","v":500000},{"$f":"E821+(B822-B821)*C822","v":130000},0,0.03,{"$f":"IF(I820=C824,E823+ROUND((H820-J820),0)*I820,IF(I820=C823,E822+ROUND((H820-J820)*I820,0),IF(I820=C822,E821+ROUND((H820-J820)*I820,0),IF(I820=C821,E820+ROUND((H820-J820)*I820,0),E819+ROUND((H820-J820)*I820,0)))))","v":1967530},{"$f":"MIN(K824:L824)","v":0},{"$f":"ROUND(SUM(H822+I822)*M820,0)","v":59026},{"$f":"SUM(H822:J822)","v":2026556},null,null,{"$f":"O821+1","v":500001},1000000,0.2]
[{"$f":"B822+1","v":1000001},null,0.3,{"$f":"B822","v":1000000},{"$f":"IF(J820=0,0,E822)","v":130000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O822+1","v":1000001},0,0.3]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"D824","v":10000000},{"$f":"IF(H820>H824,H820-H824,0)","v":0},{"$f":"IF(I824>0,ROUND(I824*I820,0),0)","v":0},{"$f":"I824-J824","v":0},{"$f":"IF(H822>0,ROUND(H822*L820,0),0)","v":0},{"$f":"IF(K824>L824,0,L824-K824)","v":0},{"$f":"O823+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H822,IF($E$3=\"Female\",H829,IF($E$3=\"Senior Citizen\",H836,H843)))","v":1962530}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I822,IF($E$3=\"Female\",I829,IF($E$3=\"Senior Citizen\",I836,I843)))","v":0}]
[0,200000,0,0,0,0,0,{"$f":"H820","v":7125100},{"$f":"VLOOKUP(H827,A827:C831,3)","v":0.3},{"$f":"INDEX(D827:D831,MATCH(I827,C827:C831,0))","v":1000000},{"$f":"INDEX(E827:E831,MATCH(I827,C827:C831,0))","v":130000},{"$f":"IF(H827>H831,VLOOKUP(H827,A827:F831,6),0)","v":0},{"$f":"VLOOKUP(H827,A827:G831,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J822,IF($E$3=\"Female\",J829,IF($E$3=\"Senior Citizen\",J836,J843)))","v":58876}]
[{"$f":"B827+1","v":200001},500000,0.1,{"$f":"B827","v":200000},{"$f":"(B828-B827)*C828","v":30000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K822,IF($E$3=\"Female\",K829,IF($E$3=\"Senior Citizen\",K836,K843)))","v":2021406}]
[{"$f":"B828+1","v":500001},1000000,0.2,{"$f":"B828","v":500000},{"$f":"E828+(B829-B828)*C829","v":130000},0,0.03,{"$f":"IF(I827=C831,E830+ROUND((H827-J827),0)*I827,IF(I827=C830,E829+ROUND((H827-J827)*I827,0),IF(I827=C829,E828+ROUND((H827-J827)*I827,0),IF(I827=C828,E827+ROUND((H827-J827)*I827,0),E826+ROUND((H827-J827)*I827,0)))))","v":1967530},{"$f":"MIN(K831:L831)","v":0},{"$f":"ROUND(SUM(H829+I829)*M827,0)","v":59026},{"$f":"SUM(H829:J829)","v":2026556},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A819,IF($E$3=\"Female\",A826,IF($E$3=\"Senior Citizen\",A833,A840)))","v":"(Above 60 year but less than 80)"}]
[{"$f":"B829+1","v":1000001},null,0.3,{"$f":"B829","v":1000000},{"$f":"IF(J827=0,0,E829)","v":130000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M824,IF($E$3=\"Female\",M831,IF($E$3=\"Senior Citizen\",M838,M845)))","v":0}]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H824","v":10000000},{"$f":"IF(H827>H831,H827-H831,0)","v":0},{"$f":"IF(I831>0,ROUND(I831*I827,0),0)","v":0},{"$f":"I831-J831","v":0},{"$f":"IF(H829>0,ROUND(H829*L827,0),0)","v":0},{"$f":"IF(K831>L831,0,L831-K831)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K822,IF($E$3=\"Female\",K829,IF($E$3=\"Senior Citizen\",K836,K843)))","v":2021406}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 60 year but less than 80)"]
[0,250000,0,0,0,0,0,{"$f":"H820","v":7125100},{"$f":"VLOOKUP(H834,A834:C838,3)","v":0.3},{"$f":"INDEX(D834:D838,MATCH(I834,C834:C838,0))","v":1000000},{"$f":"INDEX(E834:E838,MATCH(I834,C834:C838,0))","v":125000},{"$f":"IF(H834>H838,VLOOKUP(H834,A834:F838,6),0)","v":0},{"$f":"VLOOKUP(H834,A834:G838,7)","v":0.03}]
[{"$f":"B834+1","v":250001},500000,0.1,{"$f":"B834","v":250000},{"$f":"(B835-B834)*C835","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B835+1","v":500001},1000000,0.2,{"$f":"B835","v":500000},{"$f":"E835+(B836-B835)*C836","v":125000},0,0.03,{"$f":"IF(I834=C838,E837+ROUND((H834-J834),0)*I834,IF(I834=C837,E836+ROUND((H834-J834)*I834,0),IF(I834=C836,E835+ROUND((H834-J834)*I834,0),IF(I834=C835,E834+ROUND((H834-J834)*I834,0),E833+ROUND((H834-J834)*I834,0)))))","v":1962530},{"$f":"MIN(K838:L838)","v":0},{"$f":"ROUND(SUM(H836+I836)*M834,0)","v":58876},{"$f":"SUM(H836:J836)","v":2021406}]
[{"$f":"B836+1","v":1000001},null,0.3,{"$f":"B836","v":1000000},{"$f":"IF(J834=0,0,E836)","v":125000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H831","v":10000000},{"$f":"IF(H834>H838,H834-H838,0)","v":0},{"$f":"IF(I838>0,ROUND(I838*I834,0),0)","v":0},{"$f":"I838-J838","v":0},{"$f":"IF(H836>0,ROUND(H836*L834,0),0)","v":0},{"$f":"IF(K838>L838,0,L838-K838)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H820","v":7125100},{"$f":"VLOOKUP(H841,A841:C845,3)","v":0.3},{"$f":"INDEX(D841:D845,MATCH(I841,C841:C845,0))","v":1000000},{"$f":"INDEX(E841:E845,MATCH(I841,C841:C845,0))","v":100000},{"$f":"IF(H841>H845,VLOOKUP(H841,A841:F845,6),0)","v":0},{"$f":"VLOOKUP(H841,A841:G845,7)","v":0.03}]
[{"$f":"B841+1","v":500001},1000000,0.2,{"$f":"B841","v":500000},{"$f":"(B842-B841)*C842","v":100000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B842+1","v":1000001},null,0.3,{"$f":"B842","v":1000000},{"$f":"IF(J841=0,0,E842)","v":100000},0.1,0.03,{"$f":"IF(I841=C845,E844+ROUND((H841-J841),0)*I841,IF(I841=C844,E843+ROUND((H841-J841)*I841,0),IF(I841=C843,E842+ROUND((H841-J841)*I841,0),IF(I841=C842,E841+ROUND((H841-J841)*I841,0),E840+ROUND((H841-J841)*I841,0)))))","v":1937530},{"$f":"MIN(K845:L845)","v":0},{"$f":"ROUND(SUM(H843+I843)*M841,0)","v":58126},{"$f":"SUM(H843:J843)","v":1995656}]
[null,null,null,null,null,0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H838","v":10000000},{"$f":"IF(H841>H845,H841-H845,0)","v":0},{"$f":"IF(I845>0,ROUND(I845*I841,0),0)","v":0},{"$f":"I845-J845","v":0},{"$f":"IF(H843>0,ROUND(H843*L841,0),0)","v":0},{"$f":"IF(K845>L845,0,L845-K845)","v":0}]
[null,null,2014,{"$f":"C846+1","v":2015},null,"2014-15"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C846","v":2014},{"$f":"D846","v":2015}]
[0,250000,0,0,0,0,0,{"$f":"$E$4","v":7125100},{"$f":"VLOOKUP(H849,A849:C853,3)","v":0.3},{"$f":"INDEX(D849:D853,MATCH(I849,C849:C853,0))","v":1000000},{"$f":"INDEX(E849:E853,MATCH(I849,C849:C853,0))","v":125000},{"$f":"IF(H849>H853,VLOOKUP(H849,A849:F853,6),0)","v":0},{"$f":"VLOOKUP(H849,A849:G853,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B849,IF($E$3=\"Female\",B856,IF($E$3=\"Senior Citizen\",B863,B870)))","v":300000},0,{"$f":"O849","v":300000}]
[{"$f":"B849+1","v":250001},500000,0.1,{"$f":"B849","v":250000},{"$f":"(B850-B849)*C850","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O849+1","v":300001},500000,0.1]
[{"$f":"B850+1","v":500001},1000000,0.2,{"$f":"B850","v":500000},{"$f":"E850+(B851-B850)*C851","v":125000},0,0.03,{"$f":"IF(I849=C853,E852+ROUND((H849-J849),0)*I849,IF(I849=C852,E851+ROUND((H849-J849)*I849,0),IF(I849=C851,E850+ROUND((H849-J849)*I849,0),IF(I849=C850,E849+ROUND((H849-J849)*I849,0),E848+ROUND((H849-J849)*I849,0)))))","v":1962530},{"$f":"MIN(K853:L853)","v":0},{"$f":"ROUND(SUM(H851+I851)*M849,0)","v":58876},{"$f":"SUM(H851:J851)","v":2021406},null,null,{"$f":"O850+1","v":500001},1000000,0.2]
[{"$f":"B851+1","v":1000001},null,0.3,{"$f":"B851","v":1000000},{"$f":"IF(J849=0,0,E851)","v":125000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O851+1","v":1000001},0,0.3]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"D853","v":10000000},{"$f":"IF(H849>H853,H849-H853,0)","v":0},{"$f":"IF(I853>0,ROUND(I853*I849,0),0)","v":0},{"$f":"I853-J853","v":0},{"$f":"IF(H851>0,ROUND(H851*L849,0),0)","v":0},{"$f":"IF(K853>L853,0,L853-K853)","v":0},{"$f":"O852+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H851,IF($E$3=\"Female\",H858,IF($E$3=\"Senior Citizen\",H865,H872)))","v":1957530}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I851,IF($E$3=\"Female\",I858,IF($E$3=\"Senior Citizen\",I865,I872)))","v":0}]
[0,250000,0,0,0,0,0,{"$f":"H849","v":7125100},{"$f":"VLOOKUP(H856,A856:C860,3)","v":0.3},{"$f":"INDEX(D856:D860,MATCH(I856,C856:C860,0))","v":1000000},{"$f":"INDEX(E856:E860,MATCH(I856,C856:C860,0))","v":125000},{"$f":"IF(H856>H860,VLOOKUP(H856,A856:F860,6),0)","v":0},{"$f":"VLOOKUP(H856,A856:G860,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J851,IF($E$3=\"Female\",J858,IF($E$3=\"Senior Citizen\",J865,J872)))","v":58726}]
[{"$f":"B856+1","v":250001},500000,0.1,{"$f":"B856","v":250000},{"$f":"(B857-B856)*C857","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K851,IF($E$3=\"Female\",K858,IF($E$3=\"Senior Citizen\",K865,K872)))","v":2016256}]
[{"$f":"B857+1","v":500001},1000000,0.2,{"$f":"B857","v":500000},{"$f":"E857+(B858-B857)*C858","v":125000},0,0.03,{"$f":"IF(I856=C860,E859+ROUND((H856-J856),0)*I856,IF(I856=C859,E858+ROUND((H856-J856)*I856,0),IF(I856=C858,E857+ROUND((H856-J856)*I856,0),IF(I856=C857,E856+ROUND((H856-J856)*I856,0),E855+ROUND((H856-J856)*I856,0)))))","v":1962530},{"$f":"MIN(K860:L860)","v":0},{"$f":"ROUND(SUM(H858+I858)*M856,0)","v":58876},{"$f":"SUM(H858:J858)","v":2021406},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A848,IF($E$3=\"Female\",A855,IF($E$3=\"Senior Citizen\",A862,A869)))","v":"(Above 60 year but less than 80)"}]
[{"$f":"B858+1","v":1000001},null,0.3,{"$f":"B858","v":1000000},{"$f":"IF(J856=0,0,E858)","v":125000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M853,IF($E$3=\"Female\",M860,IF($E$3=\"Senior Citizen\",M867,M874)))","v":0}]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H853","v":10000000},{"$f":"IF(H856>H860,H856-H860,0)","v":0},{"$f":"IF(I860>0,ROUND(I860*I856,0),0)","v":0},{"$f":"I860-J860","v":0},{"$f":"IF(H858>0,ROUND(H858*L856,0),0)","v":0},{"$f":"IF(K860>L860,0,L860-K860)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K851,IF($E$3=\"Female\",K858,IF($E$3=\"Senior Citizen\",K865,K872)))","v":2016256}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 60 year but less than 80)"]
[0,300000,0,0,0,0,0,{"$f":"H849","v":7125100},{"$f":"VLOOKUP(H863,A863:C867,3)","v":0.3},{"$f":"INDEX(D863:D867,MATCH(I863,C863:C867,0))","v":1000000},{"$f":"INDEX(E863:E867,MATCH(I863,C863:C867,0))","v":120000},{"$f":"IF(H863>H867,VLOOKUP(H863,A863:F867,6),0)","v":0},{"$f":"VLOOKUP(H863,A863:G867,7)","v":0.03}]
[{"$f":"B863+1","v":300001},500000,0.1,{"$f":"B863","v":300000},{"$f":"(B864-B863)*C864","v":20000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B864+1","v":500001},1000000,0.2,{"$f":"B864","v":500000},{"$f":"E864+(B865-B864)*C865","v":120000},0,0.03,{"$f":"IF(I863=C867,E866+ROUND((H863-J863),0)*I863,IF(I863=C866,E865+ROUND((H863-J863)*I863,0),IF(I863=C865,E864+ROUND((H863-J863)*I863,0),IF(I863=C864,E863+ROUND((H863-J863)*I863,0),E862+ROUND((H863-J863)*I863,0)))))","v":1957530},{"$f":"MIN(K867:L867)","v":0},{"$f":"ROUND(SUM(H865+I865)*M863,0)","v":58726},{"$f":"SUM(H865:J865)","v":2016256}]
[{"$f":"B865+1","v":1000001},null,0.3,{"$f":"B865","v":1000000},{"$f":"IF(J863=0,0,E865)","v":120000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H860","v":10000000},{"$f":"IF(H863>H867,H863-H867,0)","v":0},{"$f":"IF(I867>0,ROUND(I867*I863,0),0)","v":0},{"$f":"I867-J867","v":0},{"$f":"IF(H865>0,ROUND(H865*L863,0),0)","v":0},{"$f":"IF(K867>L867,0,L867-K867)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H849","v":7125100},{"$f":"VLOOKUP(H870,A870:C874,3)","v":0.3},{"$f":"INDEX(D870:D874,MATCH(I870,C870:C874,0))","v":1000000},{"$f":"INDEX(E870:E874,MATCH(I870,C870:C874,0))","v":100000},{"$f":"IF(H870>H874,VLOOKUP(H870,A870:F874,6),0)","v":0},{"$f":"VLOOKUP(H870,A870:G874,7)","v":0.03}]
[{"$f":"B870+1","v":500001},1000000,0.2,{"$f":"B870","v":500000},{"$f":"(B871-B870)*C871","v":100000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B871+1","v":1000001},null,0.3,{"$f":"B871","v":1000000},{"$f":"IF(J870=0,0,E871)","v":100000},0.1,0.03,{"$f":"IF(I870=C874,E873+ROUND((H870-J870),0)*I870,IF(I870=C873,E872+ROUND((H870-J870)*I870,0),IF(I870=C872,E871+ROUND((H870-J870)*I870,0),IF(I870=C871,E870+ROUND((H870-J870)*I870,0),E869+ROUND((H870-J870)*I870,0)))))","v":1937530},{"$f":"MIN(K874:L874)","v":0},{"$f":"ROUND(SUM(H872+I872)*M870,0)","v":58126},{"$f":"SUM(H872:J872)","v":1995656}]
[null,null,null,null,null,0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H867","v":10000000},{"$f":"IF(H870>H874,H870-H874,0)","v":0},{"$f":"IF(I874>0,ROUND(I874*I870,0),0)","v":0},{"$f":"I874-J874","v":0},{"$f":"IF(H872>0,ROUND(H872*L870,0),0)","v":0},{"$f":"IF(K874>L874,0,L874-K874)","v":0}]
[null,null,2015,{"$f":"C875+1","v":2016},null,"2015-16"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C875","v":2015},{"$f":"D875","v":2016}]
[0,250000,0,0,0,0,0,{"$f":"$E$4","v":7125100},{"$f":"VLOOKUP(H878,A878:C882,3)","v":0.3},{"$f":"INDEX(D878:D882,MATCH(I878,C878:C882,0))","v":1000000},{"$f":"INDEX(E878:E882,MATCH(I878,C878:C882,0))","v":125000},{"$f":"IF(H878>H882,VLOOKUP(H878,A878:F882,6),0)","v":0},{"$f":"VLOOKUP(H878,A878:G882,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B878,IF($E$3=\"Female\",B885,IF($E$3=\"Senior Citizen\",B892,B899)))","v":300000},0,{"$f":"O878","v":300000}]
[{"$f":"B878+1","v":250001},500000,0.1,{"$f":"B878","v":250000},{"$f":"(B879-B878)*C879","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O878+1","v":300001},500000,0.1]
[{"$f":"B879+1","v":500001},1000000,0.2,{"$f":"B879","v":500000},{"$f":"E879+(B880-B879)*C880","v":125000},0,0.03,{"$f":"IF(I878=C882,E881+ROUND((H878-J878),0)*I878,IF(I878=C881,E880+ROUND((H878-J878)*I878,0),IF(I878=C880,E879+ROUND((H878-J878)*I878,0),IF(I878=C879,E878+ROUND((H878-J878)*I878,0),E877+ROUND((H878-J878)*I878,0)))))","v":1962530},{"$f":"MIN(K882:L882)","v":0},{"$f":"ROUND(SUM(H880+I880)*M878,0)","v":58876},{"$f":"SUM(H880:J880)","v":2021406},null,null,{"$f":"O879+1","v":500001},1000000,0.2]
[{"$f":"B880+1","v":1000001},null,0.3,{"$f":"B880","v":1000000},{"$f":"IF(J878=0,0,E880)","v":125000},0.12,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O880+1","v":1000001},0,0.3]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"D882","v":10000000},{"$f":"IF(H878>H882,H878-H882,0)","v":0},{"$f":"IF(I882>0,ROUND(I882*I878,0),0)","v":0},{"$f":"I882-J882","v":0},{"$f":"IF(H880>0,ROUND(H880*L878,0),0)","v":0},{"$f":"IF(K882>L882,0,L882-K882)","v":0},{"$f":"O881+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H880,IF($E$3=\"Female\",H887,IF($E$3=\"Senior Citizen\",H894,H901)))","v":1957530}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I880,IF($E$3=\"Female\",I887,IF($E$3=\"Senior Citizen\",I894,I901)))","v":0}]
[0,250000,0,0,0,0,0,{"$f":"H878","v":7125100},{"$f":"VLOOKUP(H885,A885:C889,3)","v":0.3},{"$f":"INDEX(D885:D889,MATCH(I885,C885:C889,0))","v":1000000},{"$f":"INDEX(E885:E889,MATCH(I885,C885:C889,0))","v":125000},{"$f":"IF(H885>H889,VLOOKUP(H885,A885:F889,6),0)","v":0},{"$f":"VLOOKUP(H885,A885:G889,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J880,IF($E$3=\"Female\",J887,IF($E$3=\"Senior Citizen\",J894,J901)))","v":58726}]
[{"$f":"B885+1","v":250001},500000,0.1,{"$f":"B885","v":250000},{"$f":"(B886-B885)*C886","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K880,IF($E$3=\"Female\",K887,IF($E$3=\"Senior Citizen\",K894,K901)))","v":2016256}]
[{"$f":"B886+1","v":500001},1000000,0.2,{"$f":"B886","v":500000},{"$f":"E886+(B887-B886)*C887","v":125000},0,0.03,{"$f":"IF(I885=C889,E888+ROUND((H885-J885),0)*I885,IF(I885=C888,E887+ROUND((H885-J885)*I885,0),IF(I885=C887,E886+ROUND((H885-J885)*I885,0),IF(I885=C886,E885+ROUND((H885-J885)*I885,0),E884+ROUND((H885-J885)*I885,0)))))","v":1962530},{"$f":"MIN(K889:L889)","v":0},{"$f":"ROUND(SUM(H887+I887)*M885,0)","v":58876},{"$f":"SUM(H887:J887)","v":2021406},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A877,IF($E$3=\"Female\",A884,IF($E$3=\"Senior Citizen\",A891,A898)))","v":"(Above 60 year but less than 80)"}]
[{"$f":"B887+1","v":1000001},null,0.3,{"$f":"B887","v":1000000},{"$f":"IF(J885=0,0,E887)","v":125000},0.12,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M882,IF($E$3=\"Female\",M889,IF($E$3=\"Senior Citizen\",M896,M903)))","v":0}]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H882","v":10000000},{"$f":"IF(H885>H889,H885-H889,0)","v":0},{"$f":"IF(I889>0,ROUND(I889*I885,0),0)","v":0},{"$f":"I889-J889","v":0},{"$f":"IF(H887>0,ROUND(H887*L885,0),0)","v":0},{"$f":"IF(K889>L889,0,L889-K889)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K880,IF($E$3=\"Female\",K887,IF($E$3=\"Senior Citizen\",K894,K901)))","v":2016256}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 60 year but less than 80)"]
[0,300000,0,0,0,0,0,{"$f":"H878","v":7125100},{"$f":"VLOOKUP(H892,A892:C896,3)","v":0.3},{"$f":"INDEX(D892:D896,MATCH(I892,C892:C896,0))","v":1000000},{"$f":"INDEX(E892:E896,MATCH(I892,C892:C896,0))","v":120000},{"$f":"IF(H892>H896,VLOOKUP(H892,A892:F896,6),0)","v":0},{"$f":"VLOOKUP(H892,A892:G896,7)","v":0.03}]
[{"$f":"B892+1","v":300001},500000,0.1,{"$f":"B892","v":300000},{"$f":"(B893-B892)*C893","v":20000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B893+1","v":500001},1000000,0.2,{"$f":"B893","v":500000},{"$f":"E893+(B894-B893)*C894","v":120000},0,0.03,{"$f":"IF(I892=C896,E895+ROUND((H892-J892),0)*I892,IF(I892=C895,E894+ROUND((H892-J892)*I892,0),IF(I892=C894,E893+ROUND((H892-J892)*I892,0),IF(I892=C893,E892+ROUND((H892-J892)*I892,0),E891+ROUND((H892-J892)*I892,0)))))","v":1957530},{"$f":"MIN(K896:L896)","v":0},{"$f":"ROUND(SUM(H894+I894)*M892,0)","v":58726},{"$f":"SUM(H894:J894)","v":2016256}]
[{"$f":"B894+1","v":1000001},null,0.3,{"$f":"B894","v":1000000},{"$f":"IF(J892=0,0,E894)","v":120000},0.12,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",null,339004]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H889","v":10000000},{"$f":"IF(H892>H896,H892-H896,0)","v":0},{"$f":"IF(I896>0,ROUND(I896*I892,0),0)","v":0},{"$f":"I896-J896","v":0},{"$f":"IF(H894>0,ROUND(H894*L892,0),0)","v":0},{"$f":"IF(K896>L896,0,L896-K896)","v":0},null,338934]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess",null,{"$f":"O895-O896","v":70}]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H878","v":7125100},{"$f":"VLOOKUP(H899,A899:C903,3)","v":0.3},{"$f":"INDEX(D899:D903,MATCH(I899,C899:C903,0))","v":1000000},{"$f":"INDEX(E899:E903,MATCH(I899,C899:C903,0))","v":100000},{"$f":"IF(H899>H903,VLOOKUP(H899,A899:F903,6),0)","v":0},{"$f":"VLOOKUP(H899,A899:G903,7)","v":0.03}]
[{"$f":"B899+1","v":500001},1000000,0.2,{"$f":"B899","v":500000},{"$f":"(B900-B899)*C900","v":100000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B900+1","v":1000001},null,0.3,{"$f":"B900","v":1000000},{"$f":"IF(J899=0,0,E900)","v":100000},0.12,0.03,{"$f":"IF(I899=C903,E902+ROUND((H899-J899),0)*I899,IF(I899=C902,E901+ROUND((H899-J899)*I899,0),IF(I899=C901,E900+ROUND((H899-J899)*I899,0),IF(I899=C900,E899+ROUND((H899-J899)*I899,0),E898+ROUND((H899-J899)*I899,0)))))","v":1937530},{"$f":"MIN(K903:L903)","v":0},{"$f":"ROUND(SUM(H901+I901)*M899,0)","v":58126},{"$f":"SUM(H901:J901)","v":1995656}]
[null,null,null,null,null,0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H896","v":10000000},{"$f":"IF(H899>H903,H899-H903,0)","v":0},{"$f":"IF(I903>0,ROUND(I903*I899,0),0)","v":0},{"$f":"I903-J903","v":0},{"$f":"IF(H901>0,ROUND(H901*L899,0),0)","v":0},{"$f":"IF(K903>L903,0,L903-K903)","v":0}]
[null,null,2016,{"$f":"C904+1","v":2017},null,"2016-17"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C904","v":2016},{"$f":"D904","v":2017}]
[0,250000,0,0,0,0,0,{"$f":"$E$4","v":7125100},{"$f":"VLOOKUP(H907,A907:C911,3)","v":0.3},{"$f":"INDEX(D907:D911,MATCH(I907,C907:C911,0))","v":1000000},{"$f":"INDEX(E907:E911,MATCH(I907,C907:C911,0))","v":125000},{"$f":"IF(H907>H911,VLOOKUP(H907,A907:F911,6),0)","v":0},{"$f":"VLOOKUP(H907,A907:G911,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B907,IF($E$3=\"Female\",B914,IF($E$3=\"Senior Citizen\",B921,B928)))","v":300000},0,{"$f":"O907","v":300000}]
[{"$f":"B907+1","v":250001},500000,0.1,{"$f":"B907","v":250000},{"$f":"(B908-B907)*C908","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O907+1","v":300001},500000,0.1]
[{"$f":"B908+1","v":500001},1000000,0.2,{"$f":"B908","v":500000},{"$f":"E908+(B909-B908)*C909","v":125000},0,0.03,{"$f":"IF(I907=C911,E910+ROUND((H907-J907),0)*I907,IF(I907=C910,E909+ROUND((H907-J907)*I907,0),IF(I907=C909,E908+ROUND((H907-J907)*I907,0),IF(I907=C908,E907+ROUND((H907-J907)*I907,0),E906+ROUND((H907-J907)*I907,0)))))","v":1962530},{"$f":"MIN(K911:L911)","v":0},{"$f":"ROUND(SUM(H909+I909)*M907,0)","v":58876},{"$f":"SUM(H909:J909)","v":2021406},null,null,{"$f":"O908+1","v":500001},1000000,0.2]
[{"$f":"B909+1","v":1000001},null,0.3,{"$f":"B909","v":1000000},{"$f":"IF(J907=0,0,E909)","v":125000},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O909+1","v":1000001},0,0.3]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"D911","v":10000000},{"$f":"IF(H907>H911,H907-H911,0)","v":0},{"$f":"IF(I911>0,ROUND(I911*I907,0),0)","v":0},{"$f":"I911-J911","v":0},{"$f":"IF(H909>0,ROUND(H909*L907,0),0)","v":0},{"$f":"IF(K911>L911,0,L911-K911)","v":0},{"$f":"O910+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H909,IF($E$3=\"Female\",H916,IF($E$3=\"Senior Citizen\",H923,H930)))","v":1957530}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I909,IF($E$3=\"Female\",I916,IF($E$3=\"Senior Citizen\",I923,I930)))","v":0}]
[0,250000,0,0,0,0,0,{"$f":"H907","v":7125100},{"$f":"VLOOKUP(H914,A914:C918,3)","v":0.3},{"$f":"INDEX(D914:D918,MATCH(I914,C914:C918,0))","v":1000000},{"$f":"INDEX(E914:E918,MATCH(I914,C914:C918,0))","v":125000},{"$f":"IF(H914>H918,VLOOKUP(H914,A914:F918,6),0)","v":0},{"$f":"VLOOKUP(H914,A914:G918,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J909,IF($E$3=\"Female\",J916,IF($E$3=\"Senior Citizen\",J923,J930)))","v":58726}]
[{"$f":"B914+1","v":250001},500000,0.1,{"$f":"B914","v":250000},{"$f":"(B915-B914)*C915","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K909,IF($E$3=\"Female\",K916,IF($E$3=\"Senior Citizen\",K923,K930)))","v":2016256}]
[{"$f":"B915+1","v":500001},1000000,0.2,{"$f":"B915","v":500000},{"$f":"E915+(B916-B915)*C916","v":125000},0,0.03,{"$f":"IF(I914=C918,E917+ROUND((H914-J914),0)*I914,IF(I914=C917,E916+ROUND((H914-J914)*I914,0),IF(I914=C916,E915+ROUND((H914-J914)*I914,0),IF(I914=C915,E914+ROUND((H914-J914)*I914,0),E913+ROUND((H914-J914)*I914,0)))))","v":1962530},{"$f":"MIN(K918:L918)","v":0},{"$f":"ROUND(SUM(H916+I916)*M914,0)","v":58876},{"$f":"SUM(H916:J916)","v":2021406},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A906,IF($E$3=\"Female\",A913,IF($E$3=\"Senior Citizen\",A920,A927)))","v":"(Above 60 year but less than 80)"}]
[{"$f":"B916+1","v":1000001},null,0.3,{"$f":"B916","v":1000000},{"$f":"IF(J914=0,0,E916)","v":125000},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M911,IF($E$3=\"Female\",M918,IF($E$3=\"Senior Citizen\",M925,M932)))","v":0}]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H911","v":10000000},{"$f":"IF(H914>H918,H914-H918,0)","v":0},{"$f":"IF(I918>0,ROUND(I918*I914,0),0)","v":0},{"$f":"I918-J918","v":0},{"$f":"IF(H916>0,ROUND(H916*L914,0),0)","v":0},{"$f":"IF(K918>L918,0,L918-K918)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K909,IF($E$3=\"Female\",K916,IF($E$3=\"Senior Citizen\",K923,K930)))","v":2016256}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 60 year but less than 80)"]
[0,300000,0,0,0,0,0,{"$f":"H907","v":7125100},{"$f":"VLOOKUP(H921,A921:C925,3)","v":0.3},{"$f":"INDEX(D921:D925,MATCH(I921,C921:C925,0))","v":1000000},{"$f":"INDEX(E921:E925,MATCH(I921,C921:C925,0))","v":120000},{"$f":"IF(H921>H925,VLOOKUP(H921,A921:F925,6),0)","v":0},{"$f":"VLOOKUP(H921,A921:G925,7)","v":0.03}]
[{"$f":"B921+1","v":300001},500000,0.1,{"$f":"B921","v":300000},{"$f":"(B922-B921)*C922","v":20000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B922+1","v":500001},1000000,0.2,{"$f":"B922","v":500000},{"$f":"E922+(B923-B922)*C923","v":120000},0,0.03,{"$f":"IF(I921=C925,E924+ROUND((H921-J921),0)*I921,IF(I921=C924,E923+ROUND((H921-J921)*I921,0),IF(I921=C923,E922+ROUND((H921-J921)*I921,0),IF(I921=C922,E921+ROUND((H921-J921)*I921,0),E920+ROUND((H921-J921)*I921,0)))))","v":1957530},{"$f":"MIN(K925:L925)","v":0},{"$f":"ROUND(SUM(H923+I923)*M921,0)","v":58726},{"$f":"SUM(H923:J923)","v":2016256}]
[{"$f":"B923+1","v":1000001},null,0.3,{"$f":"B923","v":1000000},{"$f":"IF(J921=0,0,E923)","v":120000},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",null,339004]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H918","v":10000000},{"$f":"IF(H921>H925,H921-H925,0)","v":0},{"$f":"IF(I925>0,ROUND(I925*I921,0),0)","v":0},{"$f":"I925-J925","v":0},{"$f":"IF(H923>0,ROUND(H923*L921,0),0)","v":0},{"$f":"IF(K925>L925,0,L925-K925)","v":0},null,338934]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess",null,{"$f":"O924-O925","v":70}]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H907","v":7125100},{"$f":"VLOOKUP(H928,A928:C932,3)","v":0.3},{"$f":"INDEX(D928:D932,MATCH(I928,C928:C932,0))","v":1000000},{"$f":"INDEX(E928:E932,MATCH(I928,C928:C932,0))","v":100000},{"$f":"IF(H928>H932,VLOOKUP(H928,A928:F932,6),0)","v":0},{"$f":"VLOOKUP(H928,A928:G932,7)","v":0.03}]
[{"$f":"B928+1","v":500001},1000000,0.2,{"$f":"B928","v":500000},{"$f":"(B929-B928)*C929","v":100000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B929+1","v":1000001},null,0.3,{"$f":"B929","v":1000000},{"$f":"IF(J928=0,0,E929)","v":100000},0.15,0.03,{"$f":"IF(I928=C932,E931+ROUND((H928-J928),0)*I928,IF(I928=C931,E930+ROUND((H928-J928)*I928,0),IF(I928=C930,E929+ROUND((H928-J928)*I928,0),IF(I928=C929,E928+ROUND((H928-J928)*I928,0),E927+ROUND((H928-J928)*I928,0)))))","v":1937530},{"$f":"MIN(K932:L932)","v":0},{"$f":"ROUND(SUM(H930+I930)*M928,0)","v":58126},{"$f":"SUM(H930:J930)","v":1995656}]
[null,null,null,null,null,0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H925","v":10000000},{"$f":"IF(H928>H932,H928-H932,0)","v":0},{"$f":"IF(I932>0,ROUND(I932*I928,0),0)","v":0},{"$f":"I932-J932","v":0},{"$f":"IF(H930>0,ROUND(H930*L928,0),0)","v":0},{"$f":"IF(K932>L932,0,L932-K932)","v":0}]
[null,null,2017,{"$f":"C933+1","v":2018},null,"2017-18"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit",null,null,"Tax Category",null,"Tax (inluding addition income)","Tax (excluding addition income)","Surchange on whole amt","Relief (if amt > one crore"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C933","v":2017},{"$f":"D933","v":2018}]
[0,250000,0,0,0,0,0,{"$f":"$E$4","v":7125100},{"$f":"VLOOKUP(H936,A936:C940,3)","v":0.3},{"$f":"INDEX(D936:D940,MATCH(I936,C936:C940,0))","v":1000000},{"$f":"INDEX(E936:E940,MATCH(I936,C936:C940,0))","v":112500},{"$f":"IF(H936>10000000,15%,IF(H936>5000000,10%,0%))","v":0.1},{"$f":"VLOOKUP(H936,A936:G940,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B936,IF($E$3=\"Female\",B943,IF($E$3=\"Senior Citizen\",B950,B957)))","v":300000},0,{"$f":"O936","v":300000}]
[{"$f":"B936+1","v":250001},500000,0.05,{"$f":"B936","v":250000},{"$f":"(B937-B936)*C937","v":12500},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O936+1","v":300001},500000,0.05,null,null,null,{"$f":"$E$3","v":"Senior Citizen"},null,{"$f":"INDEX($V$938:$V$941,MATCH($T$937,$T$938:$T$941,0))","v":1957530}]
[{"$f":"B937+1","v":500001},1000000,0.2,{"$f":"B937","v":500000},{"$f":"E937+(B938-B937)*C938","v":112500},0,0.03,{"$f":"IF(I936=C940,E939+ROUND((H936-J936),0)*I936,IF(I936=C939,E938+ROUND((H936-J936)*I936,0),IF(I936=C938,E937+ROUND((H936-J936)*I936,0),IF(I936=C937,E936+ROUND((H936-J936)*I936,0),E935+ROUND((H936-J936)*I936,0)))))","v":1950030},{"$f":"MIN(K940:L940)","v":195003},{"$f":"ROUND(SUM(H938+I938)*M936,0)","v":64351},{"$f":"SUM(H938:J938)","v":2209384},null,null,{"$f":"O937+1","v":500001},1000000,0.2,null,null,null,"Male",null,{"$f":"IF($V$943>1000000,($V$943-1000000)*30%+(112500),IF($V$943>500000,($V$943-500000)*20%+(12500),IF($V$943>250000,($V$943-250000)*5%,\"0\")))","v":1950030},{"$f":"IF($W$943>1000000,($W$943-1000000)*30%+(112500),IF($W$943>500000,($W$943-500000)*20%+(12500),IF($W$943>250000,($W$943-250000)*5%,\"0\")))","v":2812500},{"$f":"L940","v":195003},{"$f":"ROUND(W938*10%,0)","v":281250}]
[{"$f":"B938+1","v":1000001},null,0.3,{"$f":"B938","v":1000000},{"$f":"IF(J936=0,0,E938)","v":112500},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O938+1","v":1000001},0,0.3,null,null,null,"Female",null,{"$f":"IF($V$943>1000000,($V$943-1000000)*30%+(112500),IF($V$943>500000,($V$943-500000)*20%+(12500),IF($V$943>250000,($V$943-250000)*5%,\"0\")))","v":1950030},{"$f":"IF($W$943>1000000,($W$943-1000000)*30%+(112500),IF($W$943>500000,($W$943-500000)*20%+(12500),IF($W$943>250000,($W$943-250000)*5%,\"0\")))","v":2812500},{"$f":"L947","v":195003},{"$f":"ROUND(W939*10%,0)","v":281250}]
["Surcharge Limit",null,null,{"$f":"IF(L936=10%,5000000,10000000)","v":5000000},null,null,null,{"$f":"D940","v":5000000},{"$f":"IF(H936>H940,H936-H940,0)","v":2125100},{"$f":"IF(I940>0,ROUND(I940*I936,0),0)","v":637530},{"$f":"IF(H940>=10000000,Q940+(I940-J940),(I940-J940))","v":1487570},{"$f":"IF(H938>0,ROUND(H938*L936,0),0)","v":195003},{"$f":"IF(K940>L940,0,L940-K940)","v":0},{"$f":"O939+1","v":1},0,0,{"$f":"Y938","v":281250},null,null,"Senior Citizen",null,{"$f":"IF($V$943>1000000,($V$943-1000000)*30%+(120000),IF($V$943>500000,($V$943-500000)*20%+(20000),IF($V$943>300000,($V$943-300000)*10%,\"0\")))","v":1957530},{"$f":"IF($W$943>1000000,($W$943-1000000)*30%+(110000),IF($W$943>500000,($W$943-500000)*20%+(10000),IF($W$943>300000,($W$943-300000)*5%,\"0\")))","v":2810000},{"$f":"L954","v":194753},{"$f":"ROUND(W940*10%,0)","v":281000}]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H938,IF($E$3=\"Female\",H945,IF($E$3=\"Senior Citizen\",H952,H959)))","v":1947530},null,null,null,"Very Senior Citizen",null,{"$f":"IF($V$943>1000000,($V$943-1000000)*30%+(100000),IF($V$943>500000,($V$943-500000)*20%,\"0\"))","v":1937530},{"$f":"IF($W$943>1000000,($W$943-1000000)*30%+(100000),IF($W$943>500000,($W$943-500000)*20%,\"0\"))","v":2800000},{"$f":"L961","v":193753},{"$f":"ROUND(W941*10%,0)","v":280000}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I938,IF($E$3=\"Female\",I945,IF($E$3=\"Senior Citizen\",I952,I959)))","v":194753}]
[0,250000,0,0,0,0,0,{"$f":"H936","v":7125100},{"$f":"VLOOKUP(H943,A943:C947,3)","v":0.3},{"$f":"INDEX(D943:D947,MATCH(I943,C943:C947,0))","v":1000000},{"$f":"INDEX(E943:E947,MATCH(I943,C943:C947,0))","v":112500},{"$f":"IF(H943>10000000,15%,IF(H943>5000000,10%,0%))","v":0.1},{"$f":"VLOOKUP(H943,A943:G947,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J938,IF($E$3=\"Female\",J945,IF($E$3=\"Senior Citizen\",J952,J959)))","v":64268},null,null,null,"Tax Income",null,{"$f":"$E$4","v":7125100},{"$f":"U944","v":10000000}]
[{"$f":"B943+1","v":250001},500000,0.05,{"$f":"B943","v":250000},{"$f":"(B944-B943)*C944","v":12500},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K938,IF($E$3=\"Female\",K945,IF($E$3=\"Senior Citizen\",K952,K959)))","v":2206551},null,null,null,5000001,10000000,0.1,{"$f":"IF($V$943<=5000000,0,IF($V$943>5000000,ROUND((U944-5000000)*10%,0),IF($V$943>10000000,ROUND((V943-U944)*15%,0))))","v":500000}]
[{"$f":"B944+1","v":500001},1000000,0.2,{"$f":"B944","v":500000},{"$f":"E944+(B945-B944)*C945","v":112500},0,0.03,{"$f":"IF(I943=C947,E946+ROUND((H943-J943),0)*I943,IF(I943=C946,E945+ROUND((H943-J943)*I943,0),IF(I943=C945,E944+ROUND((H943-J943)*I943,0),IF(I943=C944,E943+ROUND((H943-J943)*I943,0),E942+ROUND((H943-J943)*I943,0)))))","v":1950030},{"$f":"MIN(K947:L947)","v":195003},{"$f":"ROUND(SUM(H945+I945)*M943,0)","v":64351},{"$f":"SUM(H945:J945)","v":2209384},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A935,IF($E$3=\"Female\",A942,IF($E$3=\"Senior Citizen\",A949,A956)))","v":"(Above 60 year but less than 80)"},null,null,null,{"$f":"U944+1","v":10000001},null,0.15,{"$f":"$V$943-T945+1","v":-2874900}]
[{"$f":"B945+1","v":1000001},null,0.3,{"$f":"B945","v":1000000},{"$f":"IF(J943=0,0,E945)","v":112500},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M940,IF($E$3=\"Female\",M947,IF($E$3=\"Senior Citizen\",M954,M961)))","v":0}]
["Surcharge Limit",null,null,{"$f":"IF(L943=10%,5000000,10000000)","v":5000000},null,null,null,{"$f":"H940","v":5000000},{"$f":"IF(H943>H947,H943-H947,0)","v":2125100},{"$f":"IF(I947>0,ROUND(I947*I943,0),0)","v":637530},{"$f":"IF(H947>=10000000,Q947+(I947-J947),(I947-J947))","v":1487570},{"$f":"IF(H945>0,ROUND(H945*L943,0),0)","v":195003},{"$f":"IF(K947>L947,0,L947-K947)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K938,IF($E$3=\"Female\",K945,IF($E$3=\"Senior Citizen\",K952,K959)))","v":2206551},{"$f":"Y939","v":281250}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 60 year but less than 80)"]
[0,300000,0,0,0,0,0,{"$f":"H936","v":7125100},{"$f":"VLOOKUP(H950,A950:C954,3)","v":0.3},{"$f":"INDEX(D950:D954,MATCH(I950,C950:C954,0))","v":1000000},{"$f":"INDEX(E950:E954,MATCH(I950,C950:C954,0))","v":110000},{"$f":"IF(H950>10000000,15%,IF(H950>5000000,10%,0%))","v":0.1},{"$f":"VLOOKUP(H950,A950:G954,7)","v":0.03}]
[{"$f":"B950+1","v":300001},500000,0.05,{"$f":"B950","v":300000},{"$f":"(B951-B950)*C951","v":10000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B951+1","v":500001},1000000,0.2,{"$f":"B951","v":500000},{"$f":"E951+(B952-B951)*C952","v":110000},0,0.03,{"$f":"IF(I950=C954,E953+ROUND((H950-J950),0)*I950,IF(I950=C953,E952+ROUND((H950-J950)*I950,0),IF(I950=C952,E951+ROUND((H950-J950)*I950,0),IF(I950=C951,E950+ROUND((H950-J950)*I950,0),E949+ROUND((H950-J950)*I950,0)))))","v":1947530},{"$f":"MIN(K954:L954)","v":194753},{"$f":"ROUND(SUM(H952+I952)*M950,0)","v":64268},{"$f":"SUM(H952:J952)","v":2206551}]
[{"$f":"B952+1","v":1000001},null,0.3,{"$f":"B952","v":1000000},{"$f":"IF(J950=0,0,E952)","v":110000},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L950=10%,5000000,10000000)","v":5000000},null,null,null,{"$f":"H947","v":5000000},{"$f":"IF(H950>H954,H950-H954,0)","v":2125100},{"$f":"IF(I954>0,ROUND(I954*I950,0),0)","v":637530},{"$f":"IF(H954>=10000000,Q954+(I954-J954),(I954-J954))","v":1487570},{"$f":"IF(H952>0,ROUND(H952*L950,0),0)","v":194753},{"$f":"IF(K954>L954,0,L954-K954)","v":0},null,null,null,{"$f":"Y940","v":281000}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H936","v":7125100},{"$f":"VLOOKUP(H957,A957:C961,3)","v":0.3},{"$f":"INDEX(D957:D961,MATCH(I957,C957:C961,0))","v":1000000},{"$f":"INDEX(E957:E961,MATCH(I957,C957:C961,0))","v":100000},{"$f":"IF(H957>10000000,15%,IF(H957>5000000,10%,0%))","v":0.1},{"$f":"VLOOKUP(H957,A957:G961,7)","v":0.03}]
[{"$f":"B957+1","v":500001},1000000,0.2,{"$f":"B957","v":500000},{"$f":"(B958-B957)*C958","v":100000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B958+1","v":1000001},null,0.3,{"$f":"B958","v":1000000},{"$f":"IF(J957=0,0,E958)","v":100000},0.15,0.03,{"$f":"IF(I957=C961,E960+ROUND((H957-J957),0)*I957,IF(I957=C960,E959+ROUND((H957-J957)*I957,0),IF(I957=C959,E958+ROUND((H957-J957)*I957,0),IF(I957=C958,E957+ROUND((H957-J957)*I957,0),E956+ROUND((H957-J957)*I957,0)))))","v":1937530},{"$f":"MIN(K961:L961)","v":193753},{"$f":"ROUND(SUM(H959+I959)*M957,0)","v":63938},{"$f":"SUM(H959:J959)","v":2195221}]
[null,null,null,null,null,0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L957=10%,5000000,10000000)","v":5000000},null,null,null,{"$f":"H954","v":5000000},{"$f":"IF(H957>H961,H957-H961,0)","v":2125100},{"$f":"IF(I961>0,ROUND(I961*I957,0),0)","v":637530},{"$f":"IF(H961>=10000000,Q961+(I961-J961),(I961-J961))","v":1487570},{"$f":"IF(H959>0,ROUND(H959*L957,0),0)","v":193753},{"$f":"IF(K961>L961,0,L961-K961)","v":0},null,null,null,{"$f":"Y941","v":280000}]
[null,null,2018,{"$f":"C962+1","v":2019},null,"2018-19"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit",null,null,"Tax Category",null,"Tax (inluding addition income)","Tax (excluding addition income)","Surchange on whole amt","Relief (if amt > one crore"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C962","v":2018},{"$f":"D962","v":2019}]
[0,250000,0,0,0,0,0,{"$f":"$E$4","v":7125100},{"$f":"VLOOKUP(H965,A965:C969,3)","v":0.3},{"$f":"INDEX(D965:D969,MATCH(I965,C965:C969,0))","v":1000000},{"$f":"INDEX(E965:E969,MATCH(I965,C965:C969,0))","v":112500},{"$f":"IF(H965>10000000,15%,IF(H965>5000000,10%,0%))","v":0.1},0.04,0,{"$f":"IF($E$3=\"Male\",B965,IF($E$3=\"Female\",B972,IF($E$3=\"Senior Citizen\",B979,B986)))","v":300000},0,{"$f":"O965","v":300000}]
[{"$f":"B965+1","v":250001},500000,0.05,{"$f":"B965","v":250000},{"$f":"(B966-B965)*C966","v":12500},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O965+1","v":300001},500000,0.05,null,null,null,{"$f":"$E$3","v":"Senior Citizen"},null,{"$f":"INDEX($V$938:$V$941,MATCH($T$937,$T$938:$T$941,0))","v":1957530}]
[{"$f":"B966+1","v":500001},1000000,0.2,{"$f":"B966","v":500000},{"$f":"E966+(B967-B966)*C967","v":112500},0,0.03,{"$f":"IF(I965=C969,E968+ROUND((H965-J965),0)*I965,IF(I965=C968,E967+ROUND((H965-J965)*I965,0),IF(I965=C967,E966+ROUND((H965-J965)*I965,0),IF(I965=C966,E965+ROUND((H965-J965)*I965,0),E964+ROUND((H965-J965)*I965,0)))))","v":1950030},{"$f":"MIN(K969:L969)","v":195003},{"$f":"ROUND(SUM(H967+I967)*M965,0)","v":85801},{"$f":"SUM(H967:J967)","v":2230834},null,null,{"$f":"O966+1","v":500001},1000000,0.2,null,null,null,"Male",null,{"$f":"IF($V$943>1000000,($V$943-1000000)*30%+(112500),IF($V$943>500000,($V$943-500000)*20%+(12500),IF($V$943>250000,($V$943-250000)*5%,\"0\")))","v":1950030},{"$f":"IF($W$943>1000000,($W$943-1000000)*30%+(112500),IF($W$943>500000,($W$943-500000)*20%+(12500),IF($W$943>250000,($W$943-250000)*5%,\"0\")))","v":2812500},{"$f":"L969","v":195003},{"$f":"ROUND(W967*10%,0)","v":281250}]
[{"$f":"B967+1","v":1000001},null,0.3,{"$f":"B967","v":1000000},{"$f":"IF(J965=0,0,E967)","v":112500},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O967+1","v":1000001},0,0.3,null,null,null,"Female",null,{"$f":"IF($V$943>1000000,($V$943-1000000)*30%+(112500),IF($V$943>500000,($V$943-500000)*20%+(12500),IF($V$943>250000,($V$943-250000)*5%,\"0\")))","v":1950030},{"$f":"IF($W$943>1000000,($W$943-1000000)*30%+(112500),IF($W$943>500000,($W$943-500000)*20%+(12500),IF($W$943>250000,($W$943-250000)*5%,\"0\")))","v":2812500},{"$f":"L976","v":195003},{"$f":"ROUND(W968*10%,0)","v":281250}]
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["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H967,IF($E$3=\"Female\",H974,IF($E$3=\"Senior Citizen\",H981,H988)))","v":1947530},null,null,null,"Very Senior Citizen",null,{"$f":"IF($V$943>1000000,($V$943-1000000)*30%+(100000),IF($V$943>500000,($V$943-500000)*20%,\"0\"))","v":1937530},{"$f":"IF($W$943>1000000,($W$943-1000000)*30%+(100000),IF($W$943>500000,($W$943-500000)*20%,\"0\"))","v":2800000},{"$f":"L990","v":193753},{"$f":"ROUND(W970*10%,0)","v":280000}]
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[0,250000,0,0,0,0,0,{"$f":"H965","v":7125100},{"$f":"VLOOKUP(H972,A972:C976,3)","v":0.3},{"$f":"INDEX(D972:D976,MATCH(I972,C972:C976,0))","v":1000000},{"$f":"INDEX(E972:E976,MATCH(I972,C972:C976,0))","v":112500},{"$f":"IF(H972>10000000,15%,IF(H972>5000000,10%,0%))","v":0.1},0.04,"E. CESS",null,{"$f":"IF($E$3=\"Male\",J967,IF($E$3=\"Female\",J974,IF($E$3=\"Senior Citizen\",J981,J988)))","v":85691},null,null,null,"Tax Income",null,{"$f":"$E$4","v":7125100},{"$f":"U973","v":10000000}]
[{"$f":"B972+1","v":250001},500000,0.05,{"$f":"B972","v":250000},{"$f":"(B973-B972)*C973","v":12500},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K967,IF($E$3=\"Female\",K974,IF($E$3=\"Senior Citizen\",K981,K988)))","v":2227974},null,null,null,5000001,10000000,0.1,{"$f":"IF($V$943<=5000000,0,IF($V$943>5000000,ROUND((U973-5000000)*10%,0),IF($V$943>10000000,ROUND((V972-U973)*15%,0))))","v":500000}]
[{"$f":"B973+1","v":500001},1000000,0.2,{"$f":"B973","v":500000},{"$f":"E973+(B974-B973)*C974","v":112500},0,0.03,{"$f":"IF(I972=C976,E975+ROUND((H972-J972),0)*I972,IF(I972=C975,E974+ROUND((H972-J972)*I972,0),IF(I972=C974,E973+ROUND((H972-J972)*I972,0),IF(I972=C973,E972+ROUND((H972-J972)*I972,0),E971+ROUND((H972-J972)*I972,0)))))","v":1950030},{"$f":"MIN(K976:L976)","v":195003},{"$f":"ROUND(SUM(H974+I974)*M972,0)","v":85801},{"$f":"SUM(H974:J974)","v":2230834},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A964,IF($E$3=\"Female\",A971,IF($E$3=\"Senior Citizen\",A978,A985)))","v":"(Above 60 year but less than 80)"},null,null,null,{"$f":"U973+1","v":10000001},null,0.15,{"$f":"$V$943-T974+1","v":-2874900}]
[{"$f":"B974+1","v":1000001},null,0.3,{"$f":"B974","v":1000000},{"$f":"IF(J972=0,0,E974)","v":112500},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M969,IF($E$3=\"Female\",M976,IF($E$3=\"Senior Citizen\",M983,M990)))","v":0}]
["Surcharge Limit",null,null,{"$f":"IF(L972=10%,5000000,10000000)","v":5000000},null,null,null,{"$f":"H969","v":5000000},{"$f":"IF(H972>H976,H972-H976,0)","v":2125100},{"$f":"IF(I976>0,ROUND(I976*I972,0),0)","v":637530},{"$f":"IF(H976>=10000000,Q976+(I976-J976),(I976-J976))","v":1487570},{"$f":"IF(H974>0,ROUND(H974*L972,0),0)","v":195003},{"$f":"IF(K976>L976,0,L976-K976)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K967,IF($E$3=\"Female\",K974,IF($E$3=\"Senior Citizen\",K981,K988)))","v":2227974},{"$f":"Y968","v":281250}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 60 year but less than 80)"]
[0,300000,0,0,0,0,0,{"$f":"H965","v":7125100},{"$f":"VLOOKUP(H979,A979:C983,3)","v":0.3},{"$f":"INDEX(D979:D983,MATCH(I979,C979:C983,0))","v":1000000},{"$f":"INDEX(E979:E983,MATCH(I979,C979:C983,0))","v":110000},{"$f":"IF(H979>10000000,15%,IF(H979>5000000,10%,0%))","v":0.1},0.04]
[{"$f":"B979+1","v":300001},500000,0.05,{"$f":"B979","v":300000},{"$f":"(B980-B979)*C980","v":10000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B980+1","v":500001},1000000,0.2,{"$f":"B980","v":500000},{"$f":"E980+(B981-B980)*C981","v":110000},0,0.03,{"$f":"IF(I979=C983,E982+ROUND((H979-J979),0)*I979,IF(I979=C982,E981+ROUND((H979-J979)*I979,0),IF(I979=C981,E980+ROUND((H979-J979)*I979,0),IF(I979=C980,E979+ROUND((H979-J979)*I979,0),E978+ROUND((H979-J979)*I979,0)))))","v":1947530},{"$f":"MIN(K983:L983)","v":194753},{"$f":"ROUND(SUM(H981+I981)*M979,0)","v":85691},{"$f":"SUM(H981:J981)","v":2227974}]
[{"$f":"B981+1","v":1000001},null,0.3,{"$f":"B981","v":1000000},{"$f":"IF(J979=0,0,E981)","v":110000},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L979=10%,5000000,10000000)","v":5000000},null,null,null,{"$f":"H976","v":5000000},{"$f":"IF(H979>H983,H979-H983,0)","v":2125100},{"$f":"IF(I983>0,ROUND(I983*I979,0),0)","v":637530},{"$f":"IF(H983>=10000000,Q983+(I983-J983),(I983-J983))","v":1487570},{"$f":"IF(H981>0,ROUND(H981*L979,0),0)","v":194753},{"$f":"IF(K983>L983,0,L983-K983)","v":0},null,null,null,{"$f":"Y969","v":281000}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H965","v":7125100},{"$f":"VLOOKUP(H986,A986:C990,3)","v":0.3},{"$f":"INDEX(D986:D990,MATCH(I986,C986:C990,0))","v":1000000},{"$f":"INDEX(E986:E990,MATCH(I986,C986:C990,0))","v":100000},{"$f":"IF(H986>10000000,15%,IF(H986>5000000,10%,0%))","v":0.1},0.04]
[{"$f":"B986+1","v":500001},1000000,0.2,{"$f":"B986","v":500000},{"$f":"(B987-B986)*C987","v":100000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B987+1","v":1000001},null,0.3,{"$f":"B987","v":1000000},{"$f":"IF(J986=0,0,E987)","v":100000},0.15,0.03,{"$f":"IF(I986=C990,E989+ROUND((H986-J986),0)*I986,IF(I986=C989,E988+ROUND((H986-J986)*I986,0),IF(I986=C988,E987+ROUND((H986-J986)*I986,0),IF(I986=C987,E986+ROUND((H986-J986)*I986,0),E985+ROUND((H986-J986)*I986,0)))))","v":1937530},{"$f":"MIN(K990:L990)","v":193753},{"$f":"ROUND(SUM(H988+I988)*M986,0)","v":85251},{"$f":"SUM(H988:J988)","v":2216534}]
[null,null,null,null,null,0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L986=10%,5000000,10000000)","v":5000000},null,null,null,{"$f":"H983","v":5000000},{"$f":"IF(H986>H990,H986-H990,0)","v":2125100},{"$f":"IF(I990>0,ROUND(I990*I986,0),0)","v":637530},{"$f":"IF(H990>=10000000,Q990+(I990-J990),(I990-J990))","v":1487570},{"$f":"IF(H988>0,ROUND(H988*L986,0),0)","v":193753},{"$f":"IF(K990>L990,0,L990-K990)","v":0},null,null,null,{"$f":"Y970","v":280000}]
[null,null,2019,{"$f":"C991+1","v":2020},null,"2019-20"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit",null,null,"Tax Category",null,"Tax (inluding addition income)","Tax (excluding addition income)","Surchange on whole amt","Relief (if amt > one crore",null,"Surcharge Table (2019-20)"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C991","v":2019},{"$f":"D991","v":2020},null,null,null,null,null,null,null,null,null,null,0,5000000,0]
[0,250000,0,0,0,0,0,{"$f":"$E$4","v":7125100},{"$f":"VLOOKUP(H994,A994:C998,3)","v":0.3},{"$f":"INDEX(D994:D998,MATCH(I994,C994:C998,0))","v":1000000},{"$f":"INDEX(E994:E998,MATCH(I994,C994:C998,0))","v":112500},{"$f":"VLOOKUP($H$994,$AA$993:$AC$997,3)","v":0.1},0.04,0,{"$f":"IF($E$3=\"Male\",B994,IF($E$3=\"Female\",B1001,IF($E$3=\"Senior Citizen\",B1008,B1015)))","v":300000},0,{"$f":"O994","v":300000},null,null,null,null,null,null,null,null,null,{"$f":"AB993+1","v":5000001},10000000,0.1]
[{"$f":"B994+1","v":250001},500000,0.05,{"$f":"B994","v":250000},{"$f":"(B995-B994)*C995","v":12500},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O994+1","v":300001},500000,0.05,null,null,null,{"$f":"$E$3","v":"Senior Citizen"},null,{"$f":"INDEX($V$938:$V$941,MATCH($T$937,$T$938:$T$941,0))","v":1957530},null,null,{"$f":"IF($U$1001=37%,25%,IF($U$1001=25%,15%,IF($U$1001=15%,10%,0)))","v":0},null,{"$f":"AB994+1","v":10000001},20000000,0.15]
[{"$f":"B995+1","v":500001},1000000,0.2,{"$f":"B995","v":500000},{"$f":"E995+(B996-B995)*C996","v":112500},0,0.04,{"$f":"IF(I994=C998,E997+ROUND((H994-J994),0)*I994,IF(I994=C997,E996+ROUND((H994-J994)*I994,0),IF(I994=C996,E995+ROUND((H994-J994)*I994,0),IF(I994=C995,E994+ROUND((H994-J994)*I994,0),E993+ROUND((H994-J994)*I994,0)))))","v":1950030},{"$f":"MIN(K998:L998)","v":195003},{"$f":"ROUND(SUM(H996+I996)*M994,0)","v":85801},{"$f":"SUM(H996:J996)","v":2230834},null,null,{"$f":"O995+1","v":500001},1000000,0.2,null,null,null,"Male",null,{"$f":"IF($V$943>1000000,($V$943-1000000)*30%+(112500),IF($V$943>500000,($V$943-500000)*20%+(12500),IF($V$943>250000,($V$943-250000)*5%,\"0\")))","v":1950030},{"$f":"IF($W$1001>1000000,($W$1001-1000000)*30%+(112500),IF($W$1001>500000,($W$1001-500000)*20%+(12500),IF($W$1001>250000,($W$1001-250000)*5%,\"0\")))","v":1312500},{"$f":"ROUND(V996*$U$1001,0)","v":195003},{"$f":"ROUND(W996*$Y$995,0)","v":0},{"$f":"V996+X996-W996-Y996","v":832533},{"$f":"AB995+1","v":20000001},50000000,0.25]
[{"$f":"B996+1","v":1000001},null,0.3,{"$f":"B996","v":1000000},{"$f":"IF(J994=0,0,E996)","v":112500},{"$f":"L994","v":0.1},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O996+1","v":1000001},0,0.3,null,null,null,"Female",null,{"$f":"IF($V$943>1000000,($V$943-1000000)*30%+(112500),IF($V$943>500000,($V$943-500000)*20%+(12500),IF($V$943>250000,($V$943-250000)*5%,\"0\")))","v":1950030},{"$f":"IF($W$1001>1000000,($W$1001-1000000)*30%+(112500),IF($W$1001>500000,($W$1001-500000)*20%+(12500),IF($W$1001>250000,($W$1001-250000)*5%,\"0\")))","v":1312500},{"$f":"ROUND(V997*$U$1001,0)","v":195003},{"$f":"ROUND(W997*$Y$995,0)","v":0},{"$f":"V997+X997-W997-Y997","v":832533},{"$f":"AB996+1","v":50000001},null,0.37]
["Surcharge Limit",null,null,{"$f":"IF(L994=10%,5000000,IF(L994=15%,10000000,IF(L994=25%,20000000,50000000)))","v":5000000},null,null,null,{"$f":"D998","v":5000000},{"$f":"IF(H994>H998,H994-H998,0)","v":2125100},{"$f":"IF(I998>0,ROUND(I998*I994,0),0)","v":637530},{"$f":"IF(H998>=D998,Q998+(I998-J998),(I998-J998))","v":1487570},{"$f":"IF(H996>0,ROUND(H996*L994,0),0)","v":195003},{"$f":"IF(K998>L998,0,L998-K998)","v":0},{"$f":"O997+1","v":1},0,0,{"$f":"Y996","v":0},null,null,"Senior Citizen",null,{"$f":"IF($V$943>1000000,($V$943-1000000)*30%+(120000),IF($V$943>500000,($V$943-500000)*20%+(20000),IF($V$943>300000,($V$943-300000)*10%,\"0\")))","v":1957530},{"$f":"IF($W$1001>1000000,($W$1001-1000000)*30%+(110000),IF($W$1001>500000,($W$1001-500000)*20%+(10000),IF($W$1001>300000,($W$1001-300000)*5%,\"0\")))","v":1310000},{"$f":"ROUND(V998*$U$1001,0)","v":195753},{"$f":"ROUND(W998*$Y$995,0)","v":0},{"$f":"V998+X998-W998-Y998","v":843283}]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H996,IF($E$3=\"Female\",H1003,IF($E$3=\"Senior Citizen\",H1010,H1017)))","v":1947530},null,null,null,"Very Senior Citizen",null,{"$f":"IF($V$943>1000000,($V$943-1000000)*30%+(100000),IF($V$943>500000,($V$943-500000)*20%,\"0\"))","v":1937530},{"$f":"IF($W$1001>1000000,($W$1001-1000000)*30%+(100000),IF($W$1001>500000,($W$1001-500000)*20%,\"0\"))","v":1300000},{"$f":"ROUND(V999*$U$1001,0)","v":193753},{"$f":"ROUND(W999*$Y$995,0)","v":0},{"$f":"V999+X999-W999-Y999","v":831283}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I996,IF($E$3=\"Female\",I1003,IF($E$3=\"Senior Citizen\",I1010,I1017)))","v":194753}]
[0,250000,0,0,0,0,0,{"$f":"H994","v":7125100},{"$f":"VLOOKUP(H1001,A1001:C1005,3)","v":0.3},{"$f":"INDEX(D1001:D1005,MATCH(I1001,C1001:C1005,0))","v":1000000},{"$f":"INDEX(E1001:E1005,MATCH(I1001,C1001:C1005,0))","v":112500},{"$f":"L994","v":0.1},0.04,"E. CESS",null,{"$f":"IF($E$3=\"Male\",J996,IF($E$3=\"Female\",J1003,IF($E$3=\"Senior Citizen\",J1010,J1017)))","v":85691},null,null,null,"Tax Income",{"$f":"L994","v":0.1},{"$f":"$E$4","v":7125100},{"$f":"IF($U$1001=V1006,U1005,IF(U1001=V1005,U1004,IF(U1001=V1004,U1003,U1002)))","v":5000000}]
[{"$f":"B1001+1","v":250001},500000,0.05,{"$f":"B1001","v":250000},{"$f":"(B1002-B1001)*C1002","v":12500},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K996,IF($E$3=\"Female\",K1003,IF($E$3=\"Senior Citizen\",K1010,K1017)))","v":2227974},null,null,null,0,5000000,0,{"$f":"U1004","v":20000000}]
[{"$f":"B1002+1","v":500001},1000000,0.2,{"$f":"B1002","v":500000},{"$f":"E1002+(B1003-B1002)*C1003","v":112500},0,0.04,{"$f":"IF(I1001=C1005,E1004+ROUND((H1001-J1001),0)*I1001,IF(I1001=C1004,E1003+ROUND((H1001-J1001)*I1001,0),IF(I1001=C1003,E1002+ROUND((H1001-J1001)*I1001,0),IF(I1001=C1002,E1001+ROUND((H1001-J1001)*I1001,0),E1000+ROUND((H1001-J1001)*I1001,0)))))","v":1950030},{"$f":"MIN(K1005:L1005)","v":195003},{"$f":"ROUND(SUM(H1003+I1003)*M1001,0)","v":85801},{"$f":"SUM(H1003:J1003)","v":2230834},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A993,IF($E$3=\"Female\",A1000,IF($E$3=\"Senior Citizen\",A1007,A1014)))","v":"(Above 60 year but less than 80)"},null,null,null,{"$f":"U1002+1","v":5000001},10000000,0.1,{"$f":"$V$943-T1003+1","v":2125100}]
[{"$f":"B1003+1","v":1000001},null,0.3,{"$f":"B1003","v":1000000},{"$f":"IF(J1001=0,0,E1003)","v":112500},{"$f":"L1001","v":0.1},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M998,IF($E$3=\"Female\",M1005,IF($E$3=\"Senior Citizen\",M1012,M1019)))","v":0},null,null,null,{"$f":"U1003+1","v":10000001},20000000,0.15]
["Surcharge Limit",null,null,{"$f":"IF(L1001=10%,5000000,IF(L1001=15%,10000000,IF(L1001=25%,20000000,50000000)))","v":5000000},null,null,null,{"$f":"H998","v":5000000},{"$f":"IF(H1001>H1005,H1001-H1005,0)","v":2125100},{"$f":"IF(I1005>0,ROUND(I1005*I1001,0),0)","v":637530},{"$f":"IF(H1005>=D1005,Q1005+(I1005-J1005),(I1005-J1005))","v":1487570},{"$f":"IF(H1003>0,ROUND(H1003*L1001,0),0)","v":195003},{"$f":"IF(K1005>L1005,0,L1005-K1005)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K996,IF($E$3=\"Female\",K1003,IF($E$3=\"Senior Citizen\",K1010,K1017)))","v":2227974},{"$f":"Y997","v":0},null,null,{"$f":"U1004+1","v":20000001},50000000,0.25]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess",null,null,null,null,null,null,{"$f":"U1005+1","v":50000001},null,0.37]
["(Above 60 year but less than 80)"]
[0,300000,0,0,0,0,0,{"$f":"H994","v":7125100},{"$f":"VLOOKUP(H1008,A1008:C1012,3)","v":0.3},{"$f":"INDEX(D1008:D1012,MATCH(I1008,C1008:C1012,0))","v":1000000},{"$f":"INDEX(E1008:E1012,MATCH(I1008,C1008:C1012,0))","v":110000},{"$f":"L994","v":0.1},0.04]
[{"$f":"B1008+1","v":300001},500000,0.05,{"$f":"B1008","v":300000},{"$f":"(B1009-B1008)*C1009","v":10000},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B1009+1","v":500001},1000000,0.2,{"$f":"B1009","v":500000},{"$f":"E1009+(B1010-B1009)*C1010","v":110000},0,0.04,{"$f":"IF(I1008=C1012,E1011+ROUND((H1008-J1008),0)*I1008,IF(I1008=C1011,E1010+ROUND((H1008-J1008)*I1008,0),IF(I1008=C1010,E1009+ROUND((H1008-J1008)*I1008,0),IF(I1008=C1009,E1008+ROUND((H1008-J1008)*I1008,0),E1007+ROUND((H1008-J1008)*I1008,0)))))","v":1947530},{"$f":"MIN(K1012:L1012)","v":194753},{"$f":"ROUND(SUM(H1010+I1010)*M1008,0)","v":85691},{"$f":"SUM(H1010:J1010)","v":2227974}]
[{"$f":"B1010+1","v":1000001},null,0.3,{"$f":"B1010","v":1000000},{"$f":"IF(J1008=0,0,E1010)","v":110000},{"$f":"L1008","v":0.1},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L1008=10%,5000000,IF(L1008=15%,10000000,IF(L1008=25%,20000000,50000000)))","v":5000000},null,null,null,{"$f":"H1005","v":5000000},{"$f":"IF(H1008>H1012,H1008-H1012,0)","v":2125100},{"$f":"IF(I1012>0,ROUND(I1012*I1008,0),0)","v":637530},{"$f":"IF(H1012>=D1012,Q1012+(I1012-J1012),(I1012-J1012))","v":1487570},{"$f":"IF(H1010>0,ROUND(H1010*L1008,0),0)","v":194753},{"$f":"IF(K1012>L1012,0,L1012-K1012)","v":0},null,null,null,{"$f":"Y998","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H994","v":7125100},{"$f":"VLOOKUP(H1015,A1015:C1019,3)","v":0.3},{"$f":"INDEX(D1015:D1019,MATCH(I1015,C1015:C1019,0))","v":1000000},{"$f":"INDEX(E1015:E1019,MATCH(I1015,C1015:C1019,0))","v":100000},{"$f":"L994","v":0.1},0.04]
[{"$f":"B1015+1","v":500001},1000000,0.2,{"$f":"B1015","v":500000},{"$f":"(B1016-B1015)*C1016","v":100000},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B1016+1","v":1000001},null,0.3,{"$f":"B1016","v":1000000},{"$f":"IF(J1015=0,0,E1016)","v":100000},0,0.04,{"$f":"IF(I1015=C1019,E1018+ROUND((H1015-J1015),0)*I1015,IF(I1015=C1018,E1017+ROUND((H1015-J1015)*I1015,0),IF(I1015=C1017,E1016+ROUND((H1015-J1015)*I1015,0),IF(I1015=C1016,E1015+ROUND((H1015-J1015)*I1015,0),E1014+ROUND((H1015-J1015)*I1015,0)))))","v":1937530},{"$f":"MIN(K1019:L1019)","v":193753},{"$f":"ROUND(SUM(H1017+I1017)*M1015,0)","v":85251},{"$f":"SUM(H1017:J1017)","v":2216534}]
[null,null,null,null,null,{"$f":"L1015","v":0.1},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L1015=10%,5000000,IF(L1015=15%,10000000,IF(L1015=25%,20000000,50000000)))","v":5000000},null,null,null,{"$f":"H1012","v":5000000},{"$f":"IF(H1015>H1019,H1015-H1019,0)","v":2125100},{"$f":"IF(I1019>0,ROUND(I1019*I1015,0),0)","v":637530},{"$f":"IF(H1019>=D1019,Q1019+(I1019-J1019),(I1019-J1019))","v":1487570},{"$f":"IF(H1017>0,ROUND(H1017*L1015,0),0)","v":193753},{"$f":"IF(K1019>L1019,0,L1019-K1019)","v":0},null,null,null,{"$f":"Y999","v":0}]
[null,null,2020,{"$f":"C1020+1","v":2021},null,"2020-21"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit",null,null,"Tax Category",null,"Tax (inluding addition income)","Tax (excluding addition income)","Surchange on whole amt","Relief (if amt > one crore",null,"Surcharge Table (2019-20)"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C1020","v":2020},{"$f":"D1020","v":2021},null,null,null,null,null,null,null,null,null,null,0,5000000,0]
[0,250000,0,0,0,0,0,{"$f":"$E$4","v":7125100},{"$f":"VLOOKUP(H1023,A1023:C1027,3)","v":0.3},{"$f":"INDEX(D1023:D1027,MATCH(I1023,C1023:C1027,0))","v":1000000},{"$f":"INDEX(E1023:E1027,MATCH(I1023,C1023:C1027,0))","v":112500},{"$f":"VLOOKUP($H$994,$AA$993:$AC$997,3)","v":0.1},0.04,0,{"$f":"IF($E$3=\"Male\",B1023,IF($E$3=\"Female\",B1030,IF($E$3=\"Senior Citizen\",B1037,B1044)))","v":300000},0,{"$f":"O1023","v":300000},null,null,null,null,null,null,null,null,null,{"$f":"AB1022+1","v":5000001},10000000,0.1]
[{"$f":"B1023+1","v":250001},500000,0.05,{"$f":"B1023","v":250000},{"$f":"(B1024-B1023)*C1024","v":12500},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O1023+1","v":300001},500000,0.05,null,null,null,{"$f":"$E$3","v":"Senior Citizen"},null,{"$f":"INDEX($V$938:$V$941,MATCH($T$937,$T$938:$T$941,0))","v":1957530},null,null,{"$f":"IF($U$1001=37%,25%,IF($U$1001=25%,15%,IF($U$1001=15%,10%,0)))","v":0},null,{"$f":"AB1023+1","v":10000001},20000000,0.15]
[{"$f":"B1024+1","v":500001},1000000,0.2,{"$f":"B1024","v":500000},{"$f":"E1024+(B1025-B1024)*C1025","v":112500},0,0.04,{"$f":"IF(I1023=C1027,E1026+ROUND((H1023-J1023),0)*I1023,IF(I1023=C1026,E1025+ROUND((H1023-J1023)*I1023,0),IF(I1023=C1025,E1024+ROUND((H1023-J1023)*I1023,0),IF(I1023=C1024,E1023+ROUND((H1023-J1023)*I1023,0),E1022+ROUND((H1023-J1023)*I1023,0)))))","v":1950030},{"$f":"MIN(K1027:L1027)","v":195003},{"$f":"ROUND(SUM(H1025+I1025)*M1023,0)","v":85801},{"$f":"SUM(H1025:J1025)","v":2230834},null,null,{"$f":"O1024+1","v":500001},1000000,0.2,null,null,null,"Male",null,{"$f":"IF($V$943>1000000,($V$943-1000000)*30%+(112500),IF($V$943>500000,($V$943-500000)*20%+(12500),IF($V$943>250000,($V$943-250000)*5%,\"0\")))","v":1950030},{"$f":"IF($W$1001>1000000,($W$1001-1000000)*30%+(112500),IF($W$1001>500000,($W$1001-500000)*20%+(12500),IF($W$1001>250000,($W$1001-250000)*5%,\"0\")))","v":1312500},{"$f":"ROUND(V1025*$U$1001,0)","v":195003},{"$f":"ROUND(W1025*$Y$995,0)","v":0},{"$f":"V1025+X1025-W1025-Y1025","v":832533},{"$f":"AB1024+1","v":20000001},50000000,0.25]
[{"$f":"B1025+1","v":1000001},null,0.3,{"$f":"B1025","v":1000000},{"$f":"IF(J1023=0,0,E1025)","v":112500},{"$f":"L1023","v":0.1},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O1025+1","v":1000001},0,0.3,null,null,null,"Female",null,{"$f":"IF($V$943>1000000,($V$943-1000000)*30%+(112500),IF($V$943>500000,($V$943-500000)*20%+(12500),IF($V$943>250000,($V$943-250000)*5%,\"0\")))","v":1950030},{"$f":"IF($W$1001>1000000,($W$1001-1000000)*30%+(112500),IF($W$1001>500000,($W$1001-500000)*20%+(12500),IF($W$1001>250000,($W$1001-250000)*5%,\"0\")))","v":1312500},{"$f":"ROUND(V1026*$U$1001,0)","v":195003},{"$f":"ROUND(W1026*$Y$995,0)","v":0},{"$f":"V1026+X1026-W1026-Y1026","v":832533},{"$f":"AB1025+1","v":50000001},null,0.37]
["Surcharge Limit",null,null,{"$f":"IF(L1023=10%,5000000,IF(L1023=15%,10000000,IF(L1023=25%,20000000,50000000)))","v":5000000},null,null,null,{"$f":"D1027","v":5000000},{"$f":"IF(H1023>H1027,H1023-H1027,0)","v":2125100},{"$f":"IF(I1027>0,ROUND(I1027*I1023,0),0)","v":637530},{"$f":"IF(H1027>=D1027,Q1027+(I1027-J1027),(I1027-J1027))","v":1487570},{"$f":"IF(H1025>0,ROUND(H1025*L1023,0),0)","v":195003},{"$f":"IF(K1027>L1027,0,L1027-K1027)","v":0},{"$f":"O1026+1","v":1},0,0,{"$f":"Y1025","v":0},null,null,"Senior Citizen",null,{"$f":"IF($V$943>1000000,($V$943-1000000)*30%+(120000),IF($V$943>500000,($V$943-500000)*20%+(20000),IF($V$943>300000,($V$943-300000)*10%,\"0\")))","v":1957530},{"$f":"IF($W$1001>1000000,($W$1001-1000000)*30%+(110000),IF($W$1001>500000,($W$1001-500000)*20%+(10000),IF($W$1001>300000,($W$1001-300000)*5%,\"0\")))","v":1310000},{"$f":"ROUND(V1027*$U$1001,0)","v":195753},{"$f":"ROUND(W1027*$Y$995,0)","v":0},{"$f":"V1027+X1027-W1027-Y1027","v":843283}]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H1025,IF($E$3=\"Female\",H1032,IF($E$3=\"Senior Citizen\",H1039,H1046)))","v":1947530},null,null,null,"Very Senior Citizen",null,{"$f":"IF($V$943>1000000,($V$943-1000000)*30%+(100000),IF($V$943>500000,($V$943-500000)*20%,\"0\"))","v":1937530},{"$f":"IF($W$1001>1000000,($W$1001-1000000)*30%+(100000),IF($W$1001>500000,($W$1001-500000)*20%,\"0\"))","v":1300000},{"$f":"ROUND(V1028*$U$1001,0)","v":193753},{"$f":"ROUND(W1028*$Y$995,0)","v":0},{"$f":"V1028+X1028-W1028-Y1028","v":831283}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I1025,IF($E$3=\"Female\",I1032,IF($E$3=\"Senior Citizen\",I1039,I1046)))","v":194753}]
[0,250000,0,0,0,0,0,{"$f":"H1023","v":7125100},{"$f":"VLOOKUP(H1030,A1030:C1034,3)","v":0.3},{"$f":"INDEX(D1030:D1034,MATCH(I1030,C1030:C1034,0))","v":1000000},{"$f":"INDEX(E1030:E1034,MATCH(I1030,C1030:C1034,0))","v":112500},{"$f":"L1023","v":0.1},0.04,"E. CESS",null,{"$f":"IF($E$3=\"Male\",J1025,IF($E$3=\"Female\",J1032,IF($E$3=\"Senior Citizen\",J1039,J1046)))","v":85691},null,null,null,"Tax Income",{"$f":"L1023","v":0.1},{"$f":"$E$4","v":7125100},{"$f":"IF($U$1001=V1035,U1034,IF(U1030=V1034,U1033,IF(U1030=V1033,U1032,U1031)))","v":5000000}]
[{"$f":"B1030+1","v":250001},500000,0.05,{"$f":"B1030","v":250000},{"$f":"(B1031-B1030)*C1031","v":12500},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K1025,IF($E$3=\"Female\",K1032,IF($E$3=\"Senior Citizen\",K1039,K1046)))","v":2227974},null,null,null,0,5000000,0,{"$f":"U1033","v":20000000}]
[{"$f":"B1031+1","v":500001},1000000,0.2,{"$f":"B1031","v":500000},{"$f":"E1031+(B1032-B1031)*C1032","v":112500},0,0.04,{"$f":"IF(I1030=C1034,E1033+ROUND((H1030-J1030),0)*I1030,IF(I1030=C1033,E1032+ROUND((H1030-J1030)*I1030,0),IF(I1030=C1032,E1031+ROUND((H1030-J1030)*I1030,0),IF(I1030=C1031,E1030+ROUND((H1030-J1030)*I1030,0),E1029+ROUND((H1030-J1030)*I1030,0)))))","v":1950030},{"$f":"MIN(K1034:L1034)","v":195003},{"$f":"ROUND(SUM(H1032+I1032)*M1030,0)","v":85801},{"$f":"SUM(H1032:J1032)","v":2230834},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A1022,IF($E$3=\"Female\",A1029,IF($E$3=\"Senior Citizen\",A1036,A1043)))","v":"(Above 60 year but less than 80)"},null,null,null,{"$f":"U1031+1","v":5000001},10000000,0.1,{"$f":"$V$943-T1032+1","v":2125100}]
[{"$f":"B1032+1","v":1000001},null,0.3,{"$f":"B1032","v":1000000},{"$f":"IF(J1030=0,0,E1032)","v":112500},{"$f":"L1030","v":0.1},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M1027,IF($E$3=\"Female\",M1034,IF($E$3=\"Senior Citizen\",M1041,M1048)))","v":0},null,null,null,{"$f":"U1032+1","v":10000001},20000000,0.15]
["Surcharge Limit",null,null,{"$f":"IF(L1030=10%,5000000,IF(L1030=15%,10000000,IF(L1030=25%,20000000,50000000)))","v":5000000},null,null,null,{"$f":"H1027","v":5000000},{"$f":"IF(H1030>H1034,H1030-H1034,0)","v":2125100},{"$f":"IF(I1034>0,ROUND(I1034*I1030,0),0)","v":637530},{"$f":"IF(H1034>=D1034,Q1034+(I1034-J1034),(I1034-J1034))","v":1487570},{"$f":"IF(H1032>0,ROUND(H1032*L1030,0),0)","v":195003},{"$f":"IF(K1034>L1034,0,L1034-K1034)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K1025,IF($E$3=\"Female\",K1032,IF($E$3=\"Senior Citizen\",K1039,K1046)))","v":2227974},{"$f":"Y1026","v":0},null,null,{"$f":"U1033+1","v":20000001},50000000,0.25]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess",null,null,null,null,null,null,{"$f":"U1034+1","v":50000001},null,0.37]
["(Above 60 year but less than 80)"]
[0,300000,0,0,0,0,0,{"$f":"H1023","v":7125100},{"$f":"VLOOKUP(H1037,A1037:C1041,3)","v":0.3},{"$f":"INDEX(D1037:D1041,MATCH(I1037,C1037:C1041,0))","v":1000000},{"$f":"INDEX(E1037:E1041,MATCH(I1037,C1037:C1041,0))","v":110000},{"$f":"L1023","v":0.1},0.04]
[{"$f":"B1037+1","v":300001},500000,0.05,{"$f":"B1037","v":300000},{"$f":"(B1038-B1037)*C1038","v":10000},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B1038+1","v":500001},1000000,0.2,{"$f":"B1038","v":500000},{"$f":"E1038+(B1039-B1038)*C1039","v":110000},0,0.04,{"$f":"IF(I1037=C1041,E1040+ROUND((H1037-J1037),0)*I1037,IF(I1037=C1040,E1039+ROUND((H1037-J1037)*I1037,0),IF(I1037=C1039,E1038+ROUND((H1037-J1037)*I1037,0),IF(I1037=C1038,E1037+ROUND((H1037-J1037)*I1037,0),E1036+ROUND((H1037-J1037)*I1037,0)))))","v":1947530},{"$f":"MIN(K1041:L1041)","v":194753},{"$f":"ROUND(SUM(H1039+I1039)*M1037,0)","v":85691},{"$f":"SUM(H1039:J1039)","v":2227974}]
[{"$f":"B1039+1","v":1000001},null,0.3,{"$f":"B1039","v":1000000},{"$f":"IF(J1037=0,0,E1039)","v":110000},{"$f":"L1037","v":0.1},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L1037=10%,5000000,IF(L1037=15%,10000000,IF(L1037=25%,20000000,50000000)))","v":5000000},null,null,null,{"$f":"H1034","v":5000000},{"$f":"IF(H1037>H1041,H1037-H1041,0)","v":2125100},{"$f":"IF(I1041>0,ROUND(I1041*I1037,0),0)","v":637530},{"$f":"IF(H1041>=D1041,Q1041+(I1041-J1041),(I1041-J1041))","v":1487570},{"$f":"IF(H1039>0,ROUND(H1039*L1037,0),0)","v":194753},{"$f":"IF(K1041>L1041,0,L1041-K1041)","v":0},null,null,null,{"$f":"Y1027","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H1023","v":7125100},{"$f":"VLOOKUP(H1044,A1044:C1048,3)","v":0.3},{"$f":"INDEX(D1044:D1048,MATCH(I1044,C1044:C1048,0))","v":1000000},{"$f":"INDEX(E1044:E1048,MATCH(I1044,C1044:C1048,0))","v":100000},{"$f":"L1023","v":0.1},0.04]
[{"$f":"B1044+1","v":500001},1000000,0.2,{"$f":"B1044","v":500000},{"$f":"(B1045-B1044)*C1045","v":100000},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B1045+1","v":1000001},null,0.3,{"$f":"B1045","v":1000000},{"$f":"IF(J1044=0,0,E1045)","v":100000},0,0.04,{"$f":"IF(I1044=C1048,E1047+ROUND((H1044-J1044),0)*I1044,IF(I1044=C1047,E1046+ROUND((H1044-J1044)*I1044,0),IF(I1044=C1046,E1045+ROUND((H1044-J1044)*I1044,0),IF(I1044=C1045,E1044+ROUND((H1044-J1044)*I1044,0),E1043+ROUND((H1044-J1044)*I1044,0)))))","v":1937530},{"$f":"MIN(K1048:L1048)","v":193753},{"$f":"ROUND(SUM(H1046+I1046)*M1044,0)","v":85251},{"$f":"SUM(H1046:J1046)","v":2216534}]
[null,null,null,null,null,{"$f":"L1044","v":0.1},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L1044=10%,5000000,IF(L1044=15%,10000000,IF(L1044=25%,20000000,50000000)))","v":5000000},null,null,null,{"$f":"H1041","v":5000000},{"$f":"IF(H1044>H1048,H1044-H1048,0)","v":2125100},{"$f":"IF(I1048>0,ROUND(I1048*I1044,0),0)","v":637530},{"$f":"IF(H1048>=D1048,Q1048+(I1048-J1048),(I1048-J1048))","v":1487570},{"$f":"IF(H1046>0,ROUND(H1046*L1044,0),0)","v":193753},{"$f":"IF(K1048>L1048,0,L1048-K1048)","v":0},null,null,null,{"$f":"Y1028","v":0}]
[null,null,2021,{"$f":"C1049+1","v":2022},null,"2021-22"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit",null,null,"Tax Category",null,"Tax (inluding addition income)","Tax (excluding addition income)","Surchange on whole amt","Relief (if amt > one crore",null,"Surcharge Table (2019-20)"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C1049","v":2021},{"$f":"D1049","v":2022},null,null,null,null,null,null,null,null,null,null,0,5000000,0]
[0,250000,0,0,0,0,0,{"$f":"$E$4","v":7125100},{"$f":"VLOOKUP(H1052,A1052:C1056,3)","v":0.3},{"$f":"INDEX(D1052:D1056,MATCH(I1052,C1052:C1056,0))","v":1000000},{"$f":"INDEX(E1052:E1056,MATCH(I1052,C1052:C1056,0))","v":112500},{"$f":"VLOOKUP($H$994,$AA$993:$AC$997,3)","v":0.1},0.04,0,{"$f":"IF($E$3=\"Male\",B1052,IF($E$3=\"Female\",B1059,IF($E$3=\"Senior Citizen\",B1066,B1073)))","v":300000},{"$f":"IF($E$3=\"Male\",C1052,IF($E$3=\"Female\",C1059,IF($E$3=\"Senior Citizen\",C1066,C1073)))","v":0},{"$f":"O1052","v":300000},null,null,null,null,null,null,null,null,null,{"$f":"AB1051+1","v":5000001},10000000,0.1]
[{"$f":"B1052+1","v":250001},500000,0.05,{"$f":"B1052","v":250000},{"$f":"(B1053-B1052)*C1053","v":12500},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O1052+1","v":300001},500000,0.05,null,null,null,{"$f":"$E$3","v":"Senior Citizen"},null,{"$f":"INDEX($V$938:$V$941,MATCH($T$937,$T$938:$T$941,0))","v":1957530},null,null,{"$f":"IF($U$1001=37%,25%,IF($U$1001=25%,15%,IF($U$1001=15%,10%,0)))","v":0},null,{"$f":"AB1052+1","v":10000001},20000000,0.15]
[{"$f":"B1053+1","v":500001},1000000,0.2,{"$f":"B1053","v":500000},{"$f":"E1053+(B1054-B1053)*C1054","v":112500},0,0.04,{"$f":"IF(I1052=C1056,E1055+ROUND((H1052-J1052),0)*I1052,IF(I1052=C1055,E1054+ROUND((H1052-J1052)*I1052,0),IF(I1052=C1054,E1053+ROUND((H1052-J1052)*I1052,0),IF(I1052=C1053,E1052+ROUND((H1052-J1052)*I1052,0),E1051+ROUND((H1052-J1052)*I1052,0)))))","v":1950030},{"$f":"MIN(K1056:L1056)","v":195003},{"$f":"ROUND(SUM(H1054+I1054)*M1052,0)","v":85801},{"$f":"SUM(H1054:J1054)","v":2230834},null,null,{"$f":"O1053+1","v":500001},1000000,0.2,null,null,null,"Male",null,{"$f":"IF($V$943>1000000,($V$943-1000000)*30%+(112500),IF($V$943>500000,($V$943-500000)*20%+(12500),IF($V$943>250000,($V$943-250000)*5%,\"0\")))","v":1950030},{"$f":"IF($W$1001>1000000,($W$1001-1000000)*30%+(112500),IF($W$1001>500000,($W$1001-500000)*20%+(12500),IF($W$1001>250000,($W$1001-250000)*5%,\"0\")))","v":1312500},{"$f":"ROUND(V1054*$U$1001,0)","v":195003},{"$f":"ROUND(W1054*$Y$995,0)","v":0},{"$f":"V1054+X1054-W1054-Y1054","v":832533},{"$f":"AB1053+1","v":20000001},50000000,0.25]
[{"$f":"B1054+1","v":1000001},null,0.3,{"$f":"B1054","v":1000000},{"$f":"IF(J1052=0,0,E1054)","v":112500},{"$f":"L1052","v":0.1},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O1054+1","v":1000001},0,0.3,null,null,null,"Female",null,{"$f":"IF($V$943>1000000,($V$943-1000000)*30%+(112500),IF($V$943>500000,($V$943-500000)*20%+(12500),IF($V$943>250000,($V$943-250000)*5%,\"0\")))","v":1950030},{"$f":"IF($W$1001>1000000,($W$1001-1000000)*30%+(112500),IF($W$1001>500000,($W$1001-500000)*20%+(12500),IF($W$1001>250000,($W$1001-250000)*5%,\"0\")))","v":1312500},{"$f":"ROUND(V1055*$U$1001,0)","v":195003},{"$f":"ROUND(W1055*$Y$995,0)","v":0},{"$f":"V1055+X1055-W1055-Y1055","v":832533},{"$f":"AB1054+1","v":50000001},null,0.37]
["Surcharge Limit",null,null,{"$f":"IF(L1052=10%,5000000,IF(L1052=15%,10000000,IF(L1052=25%,20000000,50000000)))","v":5000000},null,null,null,{"$f":"D1056","v":5000000},{"$f":"IF(H1052>H1056,H1052-H1056,0)","v":2125100},{"$f":"IF(I1056>0,ROUND(I1056*I1052,0),0)","v":637530},{"$f":"IF(H1056>=D1056,Q1056+(I1056-J1056),(I1056-J1056))","v":1487570},{"$f":"IF(H1054>0,ROUND(H1054*L1052,0),0)","v":195003},{"$f":"IF(K1056>L1056,0,L1056-K1056)","v":0},{"$f":"O1055+1","v":1},0,0,{"$f":"Y1054","v":0},null,null,"Senior Citizen",null,{"$f":"IF($V$943>1000000,($V$943-1000000)*30%+(120000),IF($V$943>500000,($V$943-500000)*20%+(20000),IF($V$943>300000,($V$943-300000)*10%,\"0\")))","v":1957530},{"$f":"IF($W$1001>1000000,($W$1001-1000000)*30%+(110000),IF($W$1001>500000,($W$1001-500000)*20%+(10000),IF($W$1001>300000,($W$1001-300000)*5%,\"0\")))","v":1310000},{"$f":"ROUND(V1056*$U$1001,0)","v":195753},{"$f":"ROUND(W1056*$Y$995,0)","v":0},{"$f":"V1056+X1056-W1056-Y1056","v":843283}]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H1054,IF($E$3=\"Female\",H1061,IF($E$3=\"Senior Citizen\",H1068,H1075)))","v":1947530},null,null,null,"Very Senior Citizen",null,{"$f":"IF($V$943>1000000,($V$943-1000000)*30%+(100000),IF($V$943>500000,($V$943-500000)*20%,\"0\"))","v":1937530},{"$f":"IF($W$1001>1000000,($W$1001-1000000)*30%+(100000),IF($W$1001>500000,($W$1001-500000)*20%,\"0\"))","v":1300000},{"$f":"ROUND(V1057*$U$1001,0)","v":193753},{"$f":"ROUND(W1057*$Y$995,0)","v":0},{"$f":"V1057+X1057-W1057-Y1057","v":831283}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I1054,IF($E$3=\"Female\",I1061,IF($E$3=\"Senior Citizen\",I1068,I1075)))","v":194753}]
[0,250000,0,0,0,0,0,{"$f":"H1052","v":7125100},{"$f":"VLOOKUP(H1059,A1059:C1063,3)","v":0.3},{"$f":"INDEX(D1059:D1063,MATCH(I1059,C1059:C1063,0))","v":1000000},{"$f":"INDEX(E1059:E1063,MATCH(I1059,C1059:C1063,0))","v":112500},{"$f":"L1052","v":0.1},0.04,"E. CESS",null,{"$f":"IF($E$3=\"Male\",J1054,IF($E$3=\"Female\",J1061,IF($E$3=\"Senior Citizen\",J1068,J1075)))","v":85691},null,null,null,"Tax Income",{"$f":"L1052","v":0.1},{"$f":"$E$4","v":7125100},{"$f":"IF($U$1001=V1064,U1063,IF(U1059=V1063,U1062,IF(U1059=V1062,U1061,U1060)))","v":5000000}]
[{"$f":"B1059+1","v":250001},500000,0.05,{"$f":"B1059","v":250000},{"$f":"(B1060-B1059)*C1060","v":12500},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K1054,IF($E$3=\"Female\",K1061,IF($E$3=\"Senior Citizen\",K1068,K1075)))","v":2227974},null,null,null,0,5000000,0,{"$f":"U1062","v":20000000}]
[{"$f":"B1060+1","v":500001},1000000,0.2,{"$f":"B1060","v":500000},{"$f":"E1060+(B1061-B1060)*C1061","v":112500},0,0.04,{"$f":"IF(I1059=C1063,E1062+ROUND((H1059-J1059),0)*I1059,IF(I1059=C1062,E1061+ROUND((H1059-J1059)*I1059,0),IF(I1059=C1061,E1060+ROUND((H1059-J1059)*I1059,0),IF(I1059=C1060,E1059+ROUND((H1059-J1059)*I1059,0),E1058+ROUND((H1059-J1059)*I1059,0)))))","v":1950030},{"$f":"MIN(K1063:L1063)","v":195003},{"$f":"ROUND(SUM(H1061+I1061)*M1059,0)","v":85801},{"$f":"SUM(H1061:J1061)","v":2230834},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A1051,IF($E$3=\"Female\",A1058,IF($E$3=\"Senior Citizen\",A1065,A1072)))","v":"(Above 60 year but less than 80)"},null,null,null,{"$f":"U1060+1","v":5000001},10000000,0.1,{"$f":"$V$943-T1061+1","v":2125100}]
[{"$f":"B1061+1","v":1000001},null,0.3,{"$f":"B1061","v":1000000},{"$f":"IF(J1059=0,0,E1061)","v":112500},{"$f":"L1059","v":0.1},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M1056,IF($E$3=\"Female\",M1063,IF($E$3=\"Senior Citizen\",M1070,M1077)))","v":0},null,null,null,{"$f":"U1061+1","v":10000001},20000000,0.15]
["Surcharge Limit",null,null,{"$f":"IF(L1059=10%,5000000,IF(L1059=15%,10000000,IF(L1059=25%,20000000,50000000)))","v":5000000},null,null,null,{"$f":"H1056","v":5000000},{"$f":"IF(H1059>H1063,H1059-H1063,0)","v":2125100},{"$f":"IF(I1063>0,ROUND(I1063*I1059,0),0)","v":637530},{"$f":"IF(H1063>=D1063,Q1063+(I1063-J1063),(I1063-J1063))","v":1487570},{"$f":"IF(H1061>0,ROUND(H1061*L1059,0),0)","v":195003},{"$f":"IF(K1063>L1063,0,L1063-K1063)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K1054,IF($E$3=\"Female\",K1061,IF($E$3=\"Senior Citizen\",K1068,K1075)))","v":2227974},{"$f":"Y1055","v":0},null,null,{"$f":"U1062+1","v":20000001},50000000,0.25]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess",null,null,null,null,null,null,{"$f":"U1063+1","v":50000001},null,0.37]
["(Above 60 year but less than 80)"]
[0,300000,0,0,0,0,0,{"$f":"H1052","v":7125100},{"$f":"VLOOKUP(H1066,A1066:C1070,3)","v":0.3},{"$f":"INDEX(D1066:D1070,MATCH(I1066,C1066:C1070,0))","v":1000000},{"$f":"INDEX(E1066:E1070,MATCH(I1066,C1066:C1070,0))","v":110000},{"$f":"L1052","v":0.1},0.04]
[{"$f":"B1066+1","v":300001},500000,0.05,{"$f":"B1066","v":300000},{"$f":"(B1067-B1066)*C1067","v":10000},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B1067+1","v":500001},1000000,0.2,{"$f":"B1067","v":500000},{"$f":"E1067+(B1068-B1067)*C1068","v":110000},0,0.04,{"$f":"IF(I1066=C1070,E1069+ROUND((H1066-J1066),0)*I1066,IF(I1066=C1069,E1068+ROUND((H1066-J1066)*I1066,0),IF(I1066=C1068,E1067+ROUND((H1066-J1066)*I1066,0),IF(I1066=C1067,E1066+ROUND((H1066-J1066)*I1066,0),E1065+ROUND((H1066-J1066)*I1066,0)))))","v":1947530},{"$f":"MIN(K1070:L1070)","v":194753},{"$f":"ROUND(SUM(H1068+I1068)*M1066,0)","v":85691},{"$f":"SUM(H1068:J1068)","v":2227974}]
[{"$f":"B1068+1","v":1000001},null,0.3,{"$f":"B1068","v":1000000},{"$f":"IF(J1066=0,0,E1068)","v":110000},{"$f":"L1066","v":0.1},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L1066=10%,5000000,IF(L1066=15%,10000000,IF(L1066=25%,20000000,50000000)))","v":5000000},null,null,null,{"$f":"H1063","v":5000000},{"$f":"IF(H1066>H1070,H1066-H1070,0)","v":2125100},{"$f":"IF(I1070>0,ROUND(I1070*I1066,0),0)","v":637530},{"$f":"IF(H1070>=D1070,Q1070+(I1070-J1070),(I1070-J1070))","v":1487570},{"$f":"IF(H1068>0,ROUND(H1068*L1066,0),0)","v":194753},{"$f":"IF(K1070>L1070,0,L1070-K1070)","v":0},null,null,null,{"$f":"Y1056","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H1052","v":7125100},{"$f":"VLOOKUP(H1073,A1073:C1077,3)","v":0.3},{"$f":"INDEX(D1073:D1077,MATCH(I1073,C1073:C1077,0))","v":1000000},{"$f":"INDEX(E1073:E1077,MATCH(I1073,C1073:C1077,0))","v":100000},{"$f":"L1052","v":0.1},0.04]
[{"$f":"B1073+1","v":500001},1000000,0.2,{"$f":"B1073","v":500000},{"$f":"(B1074-B1073)*C1074","v":100000},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B1074+1","v":1000001},null,0.3,{"$f":"B1074","v":1000000},{"$f":"IF(J1073=0,0,E1074)","v":100000},0,0.04,{"$f":"IF(I1073=C1077,E1076+ROUND((H1073-J1073),0)*I1073,IF(I1073=C1076,E1075+ROUND((H1073-J1073)*I1073,0),IF(I1073=C1075,E1074+ROUND((H1073-J1073)*I1073,0),IF(I1073=C1074,E1073+ROUND((H1073-J1073)*I1073,0),E1072+ROUND((H1073-J1073)*I1073,0)))))","v":1937530},{"$f":"MIN(K1077:L1077)","v":193753},{"$f":"ROUND(SUM(H1075+I1075)*M1073,0)","v":85251},{"$f":"SUM(H1075:J1075)","v":2216534}]
[null,null,null,null,null,{"$f":"L1073","v":0.1},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L1073=10%,5000000,IF(L1073=15%,10000000,IF(L1073=25%,20000000,50000000)))","v":5000000},null,null,null,{"$f":"H1070","v":5000000},{"$f":"IF(H1073>H1077,H1073-H1077,0)","v":2125100},{"$f":"IF(I1077>0,ROUND(I1077*I1073,0),0)","v":637530},{"$f":"IF(H1077>=D1077,Q1077+(I1077-J1077),(I1077-J1077))","v":1487570},{"$f":"IF(H1075>0,ROUND(H1075*L1073,0),0)","v":193753},{"$f":"IF(K1077>L1077,0,L1077-K1077)","v":0},null,null,null,{"$f":"Y1057","v":0}]
[]
[]
["Fin._Year","Asst. Year","TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due","Rebate u/s 87A","Revised E.cess(adjusting 87A)","Revised Total Tax due","Tax Due","Basic Exemtion limit",null,"SUR. RATE","Marginal releif limit"]
[{"$f":"F5","v":"1985-86"},{"$f":"A1082","v":"1986-87"},{"$f":"P13","v":3541800},{"$f":"P14","v":177090},{"$f":"P15","v":0},{"$f":"P16","v":3718890},{"$f":"P17","v":"Not defined"},{"$f":"P18","v":0},{"$f":"P19","v":3718890},0,{"$f":"IF(J1081>0,ROUND((C1081-J1081)*0.03,0),E1081)","v":0},{"$f":"C1081+D1081-J1081+K1081","v":3718890}]
[{"$f":"F34","v":"1986-87"},{"$f":"A1083","v":"1987-88"},{"$f":"P42","v":3541800},{"$f":"P43","v":177090},{"$f":"P44","v":0},{"$f":"P45","v":3718890},{"$f":"P46","v":"Not defined"},{"$f":"P47","v":0},{"$f":"P48","v":3718890},0,0,3718890]
[{"$f":"F63","v":"1987-88"},"1988-89",{"$f":"P71","v":3541800},{"$f":"P72","v":177090},{"$f":"P73","v":0},{"$f":"P74","v":3718890},{"$f":"P75","v":"Not defined"},{"$f":"P76","v":0},{"$f":"P77","v":3718890},0,0,3718890]
[{"$f":"F92","v":"1988-89"},"1989-90",{"$f":"P100","v":3541800},{"$f":"P101","v":177090},{"$f":"P102","v":0},{"$f":"P103","v":3718890},{"$f":"P104","v":"Not defined"},{"$f":"P105","v":0},{"$f":"P106","v":3718890},0,0,3718890]
[{"$f":"F121","v":"1989-90"},"1990-91",{"$f":"P129","v":3541450},{"$f":"P130","v":283316},{"$f":"P131","v":0},{"$f":"P132","v":3824766},{"$f":"P133","v":"Not defined"},{"$f":"P134","v":0},{"$f":"P135","v":3824766},0,0,3824766]
[{"$f":"F150","v":"1990-91"},"1991-92",{"$f":"P158","v":3540150},{"$f":"P159","v":424818},{"$f":"P160","v":0},{"$f":"P161","v":3964968},{"$f":"P162","v":"Not defined"},{"$f":"P163","v":0},{"$f":"P164","v":3964968},0,0,3964968]
[{"$f":"F179","v":"1991-92"},"1992-93",{"$f":"P187","v":3540150},{"$f":"P188","v":424818},{"$f":"P189","v":0},{"$f":"P190","v":3964968},{"$f":"P191","v":"Not defined"},{"$f":"P192","v":0},{"$f":"P193","v":3964968},0,0,3964968]
[{"$f":"F208","v":"1992-93"},"1993-94",{"$f":"P216","v":2829440},{"$f":"P217","v":339533},{"$f":"P218","v":0},{"$f":"P219","v":3168973},{"$f":"P220","v":"Not defined"},{"$f":"P221","v":0},{"$f":"P222","v":3168973},0,0,3168973]
[{"$f":"F237","v":"1993-94"},"1994-95",{"$f":"P245","v":2829040},{"$f":"P246","v":339485},{"$f":"P247","v":0},{"$f":"P248","v":3168525},{"$f":"P249","v":"Not defined"},{"$f":"P250","v":0},{"$f":"P251","v":3168525},0,0,3168525]
[{"$f":"F266","v":"1994-95"},"1995-96",{"$f":"P274","v":2825040},{"$f":"P275","v":0},{"$f":"P276","v":0},{"$f":"P277","v":2825040},{"$f":"P278","v":"Not defined"},{"$f":"P279","v":0},{"$f":"P280","v":2825040},0,0,2825040]
[{"$f":"F295","v":"1995-96"},"1996-97",{"$f":"P303","v":2824040},{"$f":"P304","v":0},{"$f":"P305","v":0},{"$f":"P306","v":2824040},{"$f":"P307","v":"Not defined"},{"$f":"P308","v":0},{"$f":"P309","v":2824040},0,0,2824040]
[{"$f":"F324","v":"1996-97"},"1997-98",{"$f":"P332","v":2823040},{"$f":"P333","v":0},{"$f":"P334","v":0},{"$f":"P335","v":2823040},{"$f":"P336","v":"Not defined"},{"$f":"P337","v":0},{"$f":"P338","v":2823040},0,0,2823040]
[{"$f":"F353","v":"1997-98"},"1998-99",{"$f":"P361","v":2112530},{"$f":"P362","v":0},{"$f":"P363","v":0},{"$f":"P364","v":2112530},{"$f":"P365","v":"Not defined"},{"$f":"P366","v":0},{"$f":"P367","v":2112530},0,0,2112530]
[{"$f":"F382","v":"1998-99"},"1999-00",{"$f":"P390","v":2111530},{"$f":"P391","v":0},{"$f":"P392","v":0},{"$f":"P393","v":2111530},{"$f":"P394","v":"Not defined"},{"$f":"P395","v":0},{"$f":"P396","v":2111530},0,0,2111530]
[{"$f":"F411","v":"1999-00"},"2000-01",{"$f":"P419","v":2111530},{"$f":"P420","v":211153},{"$f":"P421","v":0},{"$f":"P422","v":2322683},{"$f":"P423","v":"Not defined"},{"$f":"P424","v":0},{"$f":"P425","v":2322683},0,0,2322683]
[{"$f":"F440","v":"2000-01"},"2001-02",{"$f":"P448","v":2111530},{"$f":"P449","v":358960},{"$f":"P450","v":0},{"$f":"P451","v":2470490},{"$f":"P452","v":"(Above 65 years)"},{"$f":"P453","v":0},{"$f":"P454","v":2470490},0,0,2470490]
[{"$f":"F469","v":"2001-02"},"2002-03",{"$f":"P477","v":2111530},{"$f":"P478","v":211153},{"$f":"P479","v":0},{"$f":"P480","v":2322683},{"$f":"P481","v":"(Above 65 years)"},{"$f":"P482","v":0},{"$f":"P483","v":2322683},0,0,2322683]
[{"$f":"F498","v":"2002-03"},"2003-04",{"$f":"P506","v":2111530},{"$f":"P507","v":105577},{"$f":"P508","v":0},{"$f":"P509","v":2217107},{"$f":"P510","v":"(Above 65 years)"},{"$f":"P511","v":0},{"$f":"P512","v":2217107},0,0,2217107]
[{"$f":"F527","v":"2003-04"},"2004-05",{"$f":"P535","v":2111530},{"$f":"P536","v":211153},{"$f":"P537","v":0},{"$f":"P538","v":2322683},{"$f":"P539","v":"(Above 65 years)"},{"$f":"P540","v":0},{"$f":"P541","v":2322683},0,0,2322683]
[{"$f":"F556","v":"2004-05"},"2005-06",{"$f":"P564","v":2111530},{"$f":"P565","v":211153},{"$f":"P566","v":46454},{"$f":"P567","v":2369137},{"$f":"P568","v":"(Above 65 years)"},{"$f":"P569","v":0},{"$f":"P570","v":2369137},0,46454,2369137]
[{"$f":"F585","v":"2005-06"},"2006-07",{"$f":"P593","v":2075530},{"$f":"P594","v":207553},{"$f":"P595","v":45662},{"$f":"P596","v":2328745},{"$f":"P597","v":"(above 65 years)"},{"$f":"P598","v":0},{"$f":"P599","v":2328745},0,45662,2328745]
[{"$f":"F614","v":"2006-07"},"2007-08",{"$f":"P622","v":2075530},{"$f":"P623","v":207553},{"$f":"P624","v":45662},{"$f":"P625","v":2328745},{"$f":"P626","v":"(above 65 years)"},{"$f":"P627","v":0},{"$f":"P628","v":2328745},0,45662,2328745]
[{"$f":"F643","v":"2007-08"},"2008-09",{"$f":"P651","v":2073530},{"$f":"P652","v":207353},{"$f":"P653","v":68426},{"$f":"P654","v":2349309},{"$f":"P655","v":"(above 65 years)"},{"$f":"P656","v":0},{"$f":"P657","v":2349309},0,68426,2349309]
[{"$f":"F672","v":"2008-09"},"2009-10",{"$f":"P680","v":2035030},{"$f":"P681","v":203503},{"$f":"P682","v":67156},{"$f":"P683","v":2305689},{"$f":"P684","v":"(above 65 years)"},{"$f":"P685","v":0},{"$f":"P686","v":2305689},0,67156,2305689]
[{"$f":"F701","v":"2009-10"},"2010-11",{"$f":"P709","v":2033530},{"$f":"P710","v":0},{"$f":"P711","v":61006},{"$f":"P712","v":2094536},{"$f":"P713","v":"(above 65 years)"},{"$f":"P714","v":0},{"$f":"P715","v":2094536},0,61006,2094536]
[{"$f":"F730","v":"2010-11"},"2011-12",{"$f":"P738","v":1983530},{"$f":"P739","v":0},{"$f":"P740","v":59506},{"$f":"P741","v":2043036},{"$f":"P742","v":"(above 65 years)"},{"$f":"P743","v":0},{"$f":"P744","v":2043036},0,59506,2043036]
[{"$f":"F759","v":"2011-12"},"2012-13",{"$f":"P767","v":1982530},{"$f":"P768","v":0},{"$f":"P769","v":59476},{"$f":"P770","v":2042006},{"$f":"P771","v":"(Above 60 year but less than 80)"},{"$f":"P772","v":0},{"$f":"P773","v":2042006},0,59476,2042006]
[{"$f":"F788","v":"2012-13"},"2013-14",{"$f":"P796","v":1962530},{"$f":"P797","v":0},{"$f":"P798","v":58876},{"$f":"P799","v":2021406},{"$f":"P800","v":"(above 65 years)"},{"$f":"P801","v":0},{"$f":"P802","v":2021406},0,58876,2021406]
[{"$f":"F817","v":"2013-14"},"2014-15",{"$f":"P825","v":1962530},{"$f":"P826","v":0},{"$f":"P827","v":58876},{"$f":"P828","v":2021406},{"$f":"P829","v":"(Above 60 year but less than 80)"},{"$f":"P830","v":0},{"$f":"P831","v":2021406},{"$f":"IF($E$4<=O1109,0,IF($E$4>500000,0,IF($E$4>O1109,IF(C1109<2000,C1109,2000),0)))","v":0},58876,2021406,null,{"$f":"Q820+20000","v":270000},{"$f":"N1109-20000","v":250000}]
[{"$f":"F846","v":"2014-15"},"2015-16",{"$f":"P854","v":1957530},{"$f":"P855","v":0},{"$f":"P856","v":58726},{"$f":"P857","v":2016256},{"$f":"P858","v":"(Above 60 year but less than 80)"},{"$f":"P859","v":0},{"$f":"P860","v":2016256},{"$f":"IF($E$4<=O1110,0,IF($E$4>500000,0,IF($E$4>O1110,IF(C1110<2000,C1110,2000),0)))","v":0},58726,2016256,null,{"$f":"Q849+20000","v":320000},{"$f":"N1110-20000","v":300000}]
[{"$f":"F875","v":"2015-16"},"2016-17",{"$f":"P883","v":1957530},{"$f":"P884","v":0},{"$f":"P885","v":58726},{"$f":"P886","v":2016256},{"$f":"P887","v":"(Above 60 year but less than 80)"},{"$f":"P888","v":0},{"$f":"P889","v":2016256},{"$f":"IF($E$4<=O1111,0,IF($E$4>500000,0,IF($E$4>O1111,IF(C1111<2000,C1111,2000),0)))","v":0},58726,2016256,null,{"$f":"Q878+20000","v":320000},{"$f":"N1111-20000","v":300000}]
["2016-17","2017-18",{"$f":"P912","v":1957530},{"$f":"P913","v":0},{"$f":"P914","v":58726},{"$f":"P915","v":2016256},{"$f":"P916","v":"(Above 60 year but less than 80)"},{"$f":"P917","v":0},{"$f":"P918","v":2016256},{"$f":"IF($E$4<=O1112,0,IF($E$4>500000,0,IF($E$4>O1112,IF(C1112<5000,C1112,5000),0)))","v":0},58726,2016256,null,{"$f":"Q907+20000","v":320000},{"$f":"N1112-20000","v":300000},{"$f":"L907","v":0},10000000]
[{"$f":"B1112","v":"2017-18"},"2018-19",{"$f":"P941","v":1947530},{"$f":"P942","v":194753},{"$f":"P943","v":64268},{"$f":"P944","v":2206551},{"$f":"P945","v":"(Above 60 year but less than 80)"},{"$f":"P946","v":0},{"$f":"P947","v":2206551},{"$f":"IF($E$4<=250000,0,IF($E$4>350000,0,IF($E$4>300000,2500,IF($E$4>50000,C1113))))","v":0},64268,2206551,null,null,null,{"$f":"L936","v":0.1},5000000]
["2018-19","2019-20",{"$f":"P970","v":1947530},{"$f":"P971","v":194753},{"$f":"P972","v":85691},{"$f":"P973","v":2227974},{"$f":"P974","v":"(Above 60 year but less than 80)"},{"$f":"P975","v":0},{"$f":"P976","v":2227974},{"$f":"IF($E$4<=250000,0,IF($E$4>350000,0,IF($E$4>300000,2500,IF($E$4>50000,C1114))))","v":0},{"$f":"IF(J1114>0,ROUND((C1114-J1114)*0.04,0),E1114)","v":85691},2227974]
["2019-20","2020-21",{"$f":"P999","v":1947530},{"$f":"P1000","v":194753},{"$f":"P1001","v":85691},{"$f":"P1002","v":2227974},{"$f":"P1003","v":"(Above 60 year but less than 80)"},{"$f":"P1004","v":0},{"$f":"P1005","v":2227974},{"$f":"IF($E$4<=O1115,0,IF($E$4>500000,0,IF($E$4>O1115,IF(C1115<12500,C1115,12500),0)))","v":0},{"$f":"IF(J1115>0,ROUND((C1115-J1115)*0.04,0),E1115)","v":85691},2227974,null,{"$f":"Q1022+20000","v":20000},{"$f":"N1115-20000","v":0}]
["2020-21","2021-22",{"$f":"P1028","v":1947530},{"$f":"P1029","v":194753},{"$f":"P1030","v":85691},{"$f":"P1031","v":2227974},{"$f":"P1032","v":"(Above 60 year but less than 80)"},{"$f":"P1033","v":0},{"$f":"P1034","v":2227974},{"$f":"IF($E$4<=O1116,0,IF($E$4>500000,0,IF($E$4>O1116,IF(C1116<12500,C1116,12500),0)))","v":0},{"$f":"IF(J1116>0,ROUND((C1116-J1116)*0.04,0),E1116)","v":85691},2227974,null,{"$f":"Q995+20000","v":20000},{"$f":"N1116-20000","v":0}]
["2021-22","2022-23",{"$f":"P1057","v":1947530},{"$f":"P1058","v":194753},{"$f":"P1059","v":85691},{"$f":"P1060","v":2227974},{"$f":"P1061","v":"(Above 60 year but less than 80)"},{"$f":"P1062","v":0},{"$f":"P1063","v":2227974},{"$f":"IF($E$4<=O1117,0,IF($E$4>500000,0,IF($E$4>O1117,IF(C1117<12500,C1117,12500),0)))","v":0},{"$f":"IF(J1117>0,ROUND((C1117-J1117)*0.04,0),E1117)","v":85691},2227974,null,{"$f":"Q996+20000","v":20000},{"$f":"N1117-20000","v":0},{"$f":"L938","v":0},5000000]
[{"$f":"$E$2","v":"2021-22"},{"$f":"INDEX($B$1081:$B$1117,MATCH($A$1118,$A$1081:$A$1117,0))","v":"2022-23"},{"$f":"IF($A$2=\"New option u/s 115BAC\",'115BAC'!D260,INDEX($C$1081:$C$1117,MATCH($A$1118,$A$1081:$A$1117,0)))","v":1875030},{"$f":"IF($A$2=\"New option u/s 115BAC\",'115BAC'!E260,INDEX($D$1081:$D$1117,MATCH($A$1118,$A$1081:$A$1117,0)))","v":187503},{"$f":"IF($A$2=\"New option u/s 115BAC\",'115BAC'!F260,INDEX($E$1081:$E$1117,MATCH($A$1118,$A$1081:$A$1117,0)))","v":82501},{"$f":"IF($A$2=\"New option u/s 115BAC\",'115BAC'!G260,INDEX($F$1081:$F$1117,MATCH($A$1118,$A$1081:$A$1117,0)))","v":2145034},{"$f":"IF($A$2=\"New option u/s 115BAC\",'115BAC'!H260,INDEX($G$1081:$G$1117,MATCH($A$1118,$A$1081:$A$1117,0)))","v":"For Citizens of all Age"},{"$f":"IF($A$2=\"New option u/s 115BAC\",'115BAC'!I260,INDEX($H$1081:$H$1117,MATCH($A$1118,$A$1081:$A$1117,0)))","v":0},{"$f":"IF($A$2=\"New option u/s 115BAC\",'115BAC'!J260,INDEX($I$1081:$I$1117,MATCH($A$1118,$A$1081:$A$1117,0)))","v":2145034},{"$f":"IF($A$2=\"New option u/s 115BAC\",'115BAC'!K260,INDEX($J$1081:$J$1117,MATCH($A$1118,$A$1081:$A$1117,0)))","v":0},{"$f":"IF($A$2=\"New option u/s 115BAC\",'115BAC'!L260,INDEX($K$1081:$K$1117,MATCH($A$1118,$A$1081:$A$1117,0)))","v":82501},{"$f":"IF($A$2=\"New option u/s 115BAC\",'115BAC'!M260,INDEX($L$1081:$L$1117,MATCH($A$1118,$A$1081:$A$1117,0)))","v":2145034},null,null,null,{"$f":"INDEX($P$1081:$P$1117,MATCH($A$1118,$A$1081:$A$1117,0))","v":0},{"$f":"INDEX($Q$1081:$Q$1117,MATCH($A$1118,$A$1081:$A$1117,0))","v":5000000}]
["Fin._Year","Asst. Year","TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due","Rebate u/s 87A","Revised E.cess(adjusting 87A)","Revised Total Tax due","Tax Due"]
[null,null,{"$f":"LEFT(D1120,4)","v":"2021"},{"$f":"Agriculture!$B$5","v":"2021-22"}]
[null,"Basic exemption limit for agriculture income"]
[null,1985,{"$f":"'Table for agriA'!N8","v":0},{"$f":"'Table for agriA'!O8","v":18000}]
[null,1986,{"$f":"'Table for agriA'!N37","v":0},{"$f":"'Table for agriA'!O37","v":18000}]
[null,1987,{"$f":"'Table for agriA'!N66","v":0},{"$f":"'Table for agriA'!O66","v":18000}]
[null,1988,{"$f":"'Table for agriA'!N95","v":0},{"$f":"'Table for agriA'!O95","v":18000}]
[null,1989,{"$f":"'Table for agriA'!N124","v":0},{"$f":"'Table for agriA'!O124","v":18000}]
[null,1990,{"$f":"'Table for agriA'!N153","v":0},{"$f":"'Table for agriA'!O153","v":22000}]
[null,1991,{"$f":"'Table for agriA'!N182","v":0},{"$f":"'Table for agriA'!O182","v":22000}]
[null,1992,{"$f":"'Table for agriA'!N211","v":0},{"$f":"'Table for agriA'!O211","v":28000}]
[null,1993,{"$f":"'Table for agriA'!N240","v":0},{"$f":"'Table for agriA'!O240","v":30000}]
[null,1994,{"$f":"'Table for agriA'!N269","v":0},{"$f":"'Table for agriA'!O269","v":35000}]
[null,1995,{"$f":"'Table for agriA'!N298","v":0},{"$f":"'Table for agriA'!O298","v":40000}]
[null,1996,{"$f":"'Table for agriA'!N327","v":0},{"$f":"'Table for agriA'!O327","v":40000}]
[null,1997,{"$f":"'Table for agriA'!N356","v":0},{"$f":"'Table for agriA'!O356","v":40000}]
[null,1998,{"$f":"'Table for agriA'!N385","v":0},{"$f":"'Table for agriA'!O385","v":50000}]
[null,1999,{"$f":"'Table for agriA'!N414","v":0},{"$f":"'Table for agriA'!O414","v":50000}]
[null,2000,{"$f":"'Table for agriA'!N443","v":0},{"$f":"'Table for agriA'!O443","v":50000}]
[null,2001,{"$f":"'Table for agriA'!N472","v":0},{"$f":"'Table for agriA'!O472","v":50000}]
[null,2002,{"$f":"'Table for agriA'!N501","v":0},{"$f":"'Table for agriA'!O501","v":50000}]
[null,2003,{"$f":"'Table for agriA'!N530","v":0},{"$f":"'Table for agriA'!O530","v":50000}]
[null,2004,{"$f":"'Table for agriA'!N559","v":0},{"$f":"'Table for agriA'!O559","v":50000}]
[null,2005,{"$f":"'Table for agriA'!N588","v":0},{"$f":"'Table for agriA'!O588","v":185000}]
[null,2006,{"$f":"'Table for agriA'!N617","v":0},{"$f":"'Table for agriA'!O617","v":185000}]
[null,2007,{"$f":"'Table for agriA'!N646","v":0},{"$f":"'Table for agriA'!O646","v":195000}]
[null,2008,{"$f":"'Table for agriA'!N675","v":0},{"$f":"'Table for agriA'!O675","v":225000}]
[null,2009,{"$f":"'Table for agriA'!N704","v":0},{"$f":"'Table for agriA'!O704","v":240000}]
[null,2010,{"$f":"'Table for agriA'!N733","v":0},{"$f":"'Table for agriA'!O733","v":240000}]
[null,2011,{"$f":"'Table for agriA'!N762","v":0},{"$f":"'Table for agriA'!O762","v":250000}]
[null,2012,{"$f":"'Table for agriA'!N791","v":0},{"$f":"'Table for agriA'!O791","v":250000}]
[null,2013,{"$f":"'Table for agriA'!N820","v":0},{"$f":"'Table for agriA'!O820","v":250000}]
[null,2014,{"$f":"'Table for agriA'!N849","v":0},{"$f":"'Table for agriA'!O849","v":300000}]
[null,2015,{"$f":"'Table for agriA'!N878","v":0},{"$f":"'Table for agriA'!O878","v":300000}]
[null,2016,{"$f":"'Table for agriA'!N907","v":0},{"$f":"'Table for agriA'!O907","v":300000}]
[null,2017,{"$f":"'Table for agriA'!N936","v":0},{"$f":"'Table for agriA'!O936","v":300000}]
[null,2018,{"$f":"'Table for agriA'!N965","v":0},{"$f":"'Table for agriA'!O965","v":300000}]
[null,2019,{"$f":"'Table for agriA'!N994","v":0},{"$f":"'Table for agriA'!O994","v":300000}]
[null,2020,{"$f":"'Table for agriA'!N1023","v":0},{"$f":"'Table for agriA'!O1023","v":300000}]
[null,2021,{"$f":"'Table for agriA'!N1052","v":0},{"$f":"'Table for agriA'!O1052","v":300000}]
[null,{"$f":"C1120*1","v":2021},null,{"$f":"INDEX($D$1122:$D$1158,MATCH(B1159,$B$1122:$B$1158,0))","v":300000}]
[]
[]
["a"]

{"sheet":"Compare","index":40,"n_rows":102,"n_cols":19,"rows_kept":102,"cut":false,"hidden":false,"merged":[[83,11,84,11],[87,0,87,8],[75,9,80,9],[76,0,80,0],[75,1,75,6],[75,7,80,7],[81,1,81,6],[75,8,80,8],[68,11,74,13],[70,2,70,4],[70,5,70,6],[72,1,72,2],[67,1,67,6],[68,1,68,6],[69,1,69,6],[71,1,71,6],[73,1,73,6],[74,1,74,6],[65,1,65,5],[51,2,51,5],[52,2,52,5],[59,2,59,5],[60,2,60,5],[61,2,61,5],[62,2,62,5],[63,2,63,5],[64,2,64,5],[53,2,53,5],[54,2,54,5],[55,2,55,5],[56,2,56,5],[57,2,57,5],[58,2,58,5],[47,0,47,5],[49,2,49,5],[50,2,50,5],[48,0,48,5],[33,1,33,5],[35,9,46,9],[35,11,35,12],[35,14,36,16],[36,1,36,8],[37,1,37,2],[38,1,38,2],[39,1,39,2],[39,11,46,12],[40,1,40,2],[41,1,41,2],[42,1,42,2],[43,1,43,2],[44,1,44,2],[45,1,45,5],[46,1,46,5],[37,7,46,7],[27,0,32,0],[27,1,27,9],[28,2,28,5],[28,9,33,9],[34,1,34,5],[35,1,35,5],[28,7,33,7],[28,18,29,20],[29,2,29,5],[30,2,30,5],[30,11,31,12],[31,2,31,5],[32,2,32,5],[23,11,24,12],[23,14,24,16],[24,2,24,5],[26,11,27,12],[25,8,26,8],[25,1,25,5],[26,1,26,5],[22,7,25,7],[18,2,18,5],[18,11,19,12],[19,2,19,5],[21,1,21,8],[22,2,22,5],[22,9,25,9],[23,2,23,5],[9,2,9,5],[10,2,10,5],[11,0,19,0],[11,1,11,8],[12,2,12,5],[13,2,13,5],[14,2,14,5],[15,2,15,5],[16,2,16,5],[17,2,17,5],[0,0,0,1],[0,4,0,8],[1,0,1,3],[2,8,2,9],[3,8,3,9],[3,0,3,1],[3,2,3,3],[4,8,4,9],[4,0,4,2],[4,3,4,6],[1,7,1,8],[1,4,1,5],[2,6,2,7],[3,6,3,7],[1,11,1,12],[97,8,99,9],[97,6,99,7],[97,0,99,5],[96,0,96,5],[89,0,89,1],[88,6,88,8],[88,2,88,4],[88,0,88,1],[96,6,96,7],[96,8,96,9],[13,11,16,12],[19,8,20,8],[12,7,19,7],[12,9,19,9],[20,1,20,5],[6,7,9,7],[5,1,5,8],[5,11,11,12],[6,2,6,5],[6,9,9,9],[7,2,7,5],[8,2,8,5],[21,0,24,0]]}
[null,null,null,null,"647805  PRAVESH KUMAR SHARMA"]
["INCOME TAX CALCULATION FOR THE ",null,null,null,"Fin. Year",null,{"$f":"'Employee Data'!$G$5","v":"2021-22"},"Employee Code/S.N.",null,1,null,"Home"]
[null,null,null,null,"2020-21",null,"Existing Option",null,"New option u/s 115BAC"]
["TAX CATEGORY",null,{"$f":"INDEX('Employee Data'!$I$6:$I$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0))","v":"MALE"},null,"PAN NO",{"$f":"UPPER(INDEX('Employee Data'!$G$6:$G$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0)))","v":"BEPPS1234Q"},{"$f":"IF($G$2>=E3,G3,\"Existing Option\")","v":"Existing Option"},null,{"$f":"IF($G$2>=E3,I3,\"Existing Option\")","v":"New option u/s 115BAC"}]
["NAME OF EMPLOYEE",null,null,{"$f":"INDEX('Employee Data'!$E$6:$E$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0))","v":"DR. SANDEEP KHADDA"},null,null,null,"DESIGNATION",{"$f":"INDEX('Employee Data'!$F$6:$F$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0))","v":"ASSISTANT PROFESSOR"}]
[1,"INCOME FROM SALARY (including all allowance u/s 17.. i.e. NPS emloyer contribution)",null,null,null,null,null,null,null,null,null,"DDO Data"]
[null,"(a)",{"$f":"'Form no 16'!B88","v":"Salary as per provisons contained in sec 17(1)"},null,null,null,{"$f":"INDEX('Employee Data'!$M$6:$M$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0))","v":10000500},{"$f":"INDEX('Employee Data'!$P$6:$P$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0))","v":10050500},{"$f":"INDEX('Employee Data'!$M$6:$M$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0))","v":10000500},{"$f":"INDEX('Employee Data'!$P$6:$P$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0))","v":10050500}]
[null,"(b)",{"$f":"'Form no 16'!B89","v":"Value of perquisites u/s 17(2) "},null,null,null,{"$f":"INDEX('Employee Data'!$N$6:$N$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0))","v":50000},null,{"$f":"INDEX('Employee Data'!$N$6:$N$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0))","v":50000}]
[null,"(c )",{"$f":"'Form no 16'!B91","v":"Profits in lieu of salary under section 17(3) "},null,null,null,{"$f":"INDEX('Employee Data'!$O$6:$O$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0))","v":0},null,{"$f":"INDEX('Employee Data'!$O$6:$O$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0))","v":0}]
[null,"(d) ",{"$f":"'Form no 16'!B93","v":"Total"}]
[null,"(e) ",{"$f":"'Form no 16'!B94","v":"Reported total amount of salary received from other employer(s)"},null,null,null,{"$f":"INDEX('Employee Data'!$Q$6:$Q$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0))","v":0},null,{"$f":"INDEX('Employee Data'!$Q$6:$Q$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0))","v":0}]
[2,"Less : Allowance to the extent exempt under section 10"]
[null,"(a)","Travel concession or assistance  u/s 10(5)",null,null,null,{"$f":"INDEX('Employee Data'!$R$6:$R$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0))","v":0},{"$f":"SUM(G13:G19)","v":0},{"$f":"IF($I$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$R$6:$R$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0)))","v":0},{"$f":"SUM(I13:I19)","v":0}]
[null,"(b)","Death-cum-retirement gratuity u/s 10(10)",null,null,null,{"$f":"INDEX('Employee Data'!$S$6:$S$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0))","v":0},null,{"$f":"IF($I$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$S$6:$S$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0)))","v":0},null,null,"Home"]
[null,"(c )"," Commuted value of pension u/s 10(10A)",null,null,null,{"$f":"INDEX('Employee Data'!$T$6:$T$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0))","v":0},null,{"$f":"IF($I$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$T$6:$T$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0)))","v":0}]
[null,"(d) ","Cash equivlent of leave salary encashment  u/s 10(10AA)",null,null,null,{"$f":"INDEX('Employee Data'!$U$6:$U$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0))","v":0},null,{"$f":"IF($I$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$U$6:$U$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0)))","v":0}]
[null,"(e) ","House rent allowance u/s  10(13 A)     ",null,null,null,{"$f":"INDEX('Employee Data'!$V$6:$V$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0))","v":0},null,{"$f":"IF($I$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$V$6:$V$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0)))","v":0}]
[null,"(f)  ","Conv Allow under Section 10(14)       ",null,null,null,{"$f":"INDEX('Employee Data'!$W$6:$W$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0))","v":0},null,{"$f":"IF($I$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$W$6:$W$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0)))","v":0}]
[null,"(g) ","Other Allowances exempt u/s 10",null,null,null,{"$f":"INDEX('Employee Data'!$X$6:$X$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0))","v":0},null,{"$f":"IF($I$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$X$6:$X$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0)))","v":0},null,null,"Employee Data"]
[null,"(h) ","Total amount of exemption claimd u/s  10"]
[3,"Total amount of salary received from current employer [1(d)-2(h)]",null,null,null,null,null,{"$f":"INDEX('Employee Data'!$Z$6:$Z$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0))","v":10050500},null,{"$f":"IF($I$4=\"New option u/s 115BAC\",J7,INDEX('Employee Data'!$Z$6:$Z$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0)))","v":10050500}]
[4,"Deduction u/s 16 & 17"]
[null,"(a)","Standard Deduction  -u/s 16(ia)",null,null,null,{"$f":"INDEX('Employee Data'!$AA$6:$AA$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0))","v":50000},{"$f":"INDEX('Employee Data'!$AD$6:$AD$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0))","v":50000},{"$f":"IF($I$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$AA$6:$AA$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0)))","v":0},{"$f":"IF($I$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$AD$6:$AD$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0)))","v":0}]
[null,"(b)","Entertainment Allowance u/s 16(ii)",null,null,null,{"$f":"INDEX('Employee Data'!$AB$6:$AB$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0))","v":0},null,{"$f":"IF($I$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$AB$6:$AB$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0)))","v":0},null,null,"Gross Salary'",null,null,"There is no data linking of this sheet… "]
[null,"(c )","Tax on Employment",null,null,null,{"$f":"INDEX('Employee Data'!$AC$6:$AC$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0))","v":0},null,{"$f":"IF($I$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$AC$6:$AC$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0)))","v":0}]
[5,"Total of 4 (a)+ 4(b)"]
[6,"Income chargable under the head Salaries [3+1(e)-5]",null,null,null,null,null,{"$f":"INDEX('Employee Data'!$AE$6:$AE$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0))","v":10000500},null,{"$f":"IF($I$4=\"New option u/s 115BAC\",J21+I11-J23,INDEX('Employee Data'!$AE$6:$AE$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0)))","v":10050500},null,"Form no 16"]
[7,"Add :  Any other income reported by the employee"]
[null,"(a)","NSC INTREST",null,null,null,{"$f":"INDEX('Employee Data'!$AF$6:$AF$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0))","v":0},{"$f":"INDEX('Employee Data'!$AM$6:$AM$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0))","v":0},{"$f":"INDEX('Employee Data'!$AF$6:$AF$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0))","v":0},{"$f":"IF($I$4=\"New option u/s 115BAC\",SUM(I29:I33),INDEX('Employee Data'!$AM$6:$AM$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0)))","v":0},null,null,null,null,null,null,null,null,"Statement"]
[null,"(b)","Bank Intrest on Saving",null,null,null,{"$f":"INDEX('Employee Data'!$AG$6:$AG$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0))","v":0},null,{"$f":"INDEX('Employee Data'!$AG$6:$AG$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0))","v":0}]
[null,"(c )","(Loss) Intrest on House Loan Intrest",null,null,null,{"$f":"-INDEX('Employee Data'!$AH$6:$AH$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0))","v":0},null,{"$f":"IF($I$4=\"New option u/s 115BAC\",0,-INDEX('Employee Data'!$AH$6:$AH$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0)))","v":0},null,null,"Tax Calculator"]
[null,"(d)","Income from pension",null,null,null,{"$f":"INDEX('Employee Data'!$AI$6:$AI$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0))","v":0},null,{"$f":"INDEX('Employee Data'!$AI$6:$AI$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0))","v":0}]
[null,"(e)","Any other income",null,null,null,{"$f":"INDEX('Employee Data'!$AJ$6:$AJ$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0))","v":0},null,{"$f":"INDEX('Employee Data'!$AJ$6:$AJ$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0))","v":0}]
[8,"Total amount of other income reported by the employee"]
[9,"GROSS TOTAL INCOME ( 6 + 8 )",null,null,null,null,null,{"$f":"IF($I$4=\"New option u/s 115BAC\",H27+H29,INDEX('Employee Data'!$AN$6:$AN$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0)))","v":10000500},null,{"$f":"IF($I$4=\"New option u/s 115BAC\",J27+J29,INDEX('Employee Data'!$AN$6:$AN$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0)))","v":10050500}]
[10,"Deductions under chapter VI A",null,null,null,null,null,null,null,null,null,"GA55A",null,null,"There is no data linking of this sheet… "]
["(a)","U/S 80 CCE -: Invesment in specified investment plans"]
["(i)",{"$f":"'Employee Data'!AO4","v":"Genral Provided Fund(GPF)"},null,{"$f":"INDEX('Employee Data'!$AO$6:$AO$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0))","v":0},"(ix)","Purchases of NSC",{"$f":"INDEX('Employee Data'!$AW$6:$AW$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0))","v":0},null,{"$f":"IF($I$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$AW$6:$AW$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0)))","v":0}]
["(ii)","State Insurance ",null,{"$f":"INDEX('Employee Data'!$AP$6:$AP$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0))","v":0},"(x)","PPF",{"$f":"INDEX('Employee Data'!$AX$6:$AX$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0))","v":0},null,{"$f":"IF($I$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$AX$6:$AX$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0)))","v":0}]
["(iii)","Group Insurance",null,{"$f":"INDEX('Employee Data'!$AQ$6:$AQ$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0))","v":0},"(xi)","PLI / ULIP",{"$f":"INDEX('Employee Data'!$AY$6:$AY$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0))","v":0},null,{"$f":"IF($I$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$AY$6:$AY$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0)))","v":0},null,null,"Useful for salaried person for compute Gross Salary.. In this sheet all the cells are unprocted for required modification as per user data"]
["(iv)","Life Insurance Premium",null,{"$f":"INDEX('Employee Data'!$AR$6:$AR$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0))","v":0},"(xii)","IDBI/ICCI",{"$f":"INDEX('Employee Data'!$AZ$6:$AZ$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0))","v":0},null,{"$f":"IF($I$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$AZ$6:$AZ$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0)))","v":0}]
["(v)","Accured Intrest on NSC",null,{"$f":"INDEX('Employee Data'!$AS$6:$AS$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0))","v":0},"(xiii)","BANK /POST OFFICE FD",{"$f":"INDEX('Employee Data'!$BA$6:$BA$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0))","v":0},null,{"$f":"IF($I$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$BA$6:$BA$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0)))","v":0}]
["(vi)","Tution Fee",null,{"$f":"INDEX('Employee Data'!$AT$6:$AT$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0))","v":0},"(xiv)","Equity link saving bond",{"$f":"INDEX('Employee Data'!$BB$6:$BB$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0))","v":0},null,{"$f":"IF($I$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$BB$6:$BB$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0)))","v":0}]
["(vii)","Repayment of HBA",null,{"$f":"INDEX('Employee Data'!$AU$6:$AU$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0))","v":0},"(xv)","Sukanya Samriddhi Account Deposit Scheme",{"$f":"INDEX('Employee Data'!$BC$6:$BC$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0))","v":0},null,{"$f":"IF($I$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$BC$6:$BC$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0)))","v":0}]
["(viii)","Hazard Fund",null,{"$f":"INDEX('Employee Data'!$AV$6:$AV$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0))","v":0},"(xvi)","Any other ded. u/s 80C",{"$f":"INDEX('Employee Data'!$BD$6:$BD$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0))","v":0},null,{"$f":"IF($I$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$BD$6:$BD$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0)))","v":0}]
["(b)","Cont. in pension fund (Section  80 CCC)",null,null,null,null,{"$f":"INDEX('Employee Data'!$BE$6:$BE$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0))","v":0},null,{"$f":"IF($I$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$BE$6:$BE$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0)))","v":0}]
["(c )","Employee cont. towards new pension scheme U/S 80 CCD(1)",null,null,null,null,{"$f":"INDEX('Employee Data'!$BF$6:$BF$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0))","v":0},null,{"$f":"IF($I$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$BF$6:$BF$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0)))","v":0}]
["Aggregate total of section 80C,80CCC,80CCD (u/s 80 CCE)",null,null,null,null,null,null,{"$f":"INDEX('Employee Data'!$BG$6:$BG$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0))","v":0},null,{"$f":"IF($I$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$BG$6:$BG$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0)))","v":0}]
["Other sections ( for e.g., 80E, 80G etc. ) under chapter VIA",null,null,null,null,null,"Gross Amount","Deductible Amount","Gross Amount","Deductible Amount"]
["a.  ","U/S 80 CCD(2)","Employer cont. towards new pension scheme ",null,null,null,{"$f":"INDEX('Employee Data'!$BH$6:$BH$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0))","v":0},{"$f":"'Table for Statement'!$C$1352","v":0},{"$f":"G50","v":0},{"$f":"H50","v":0},null,null,null,150000]
[null,"U/S 80 CCD(1B)","Additional cont. towards NPS (Upto Rs. 50000 from F.Y. 2015-16)",null,null,null,{"$f":"INDEX('Employee Data'!$BI$6:$BI$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0))","v":0},{"$f":"IF(G51>50000,50000,G51)","v":0},{"$f":"IF($I$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$BI$6:$BI$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0)))","v":0},{"$f":"IF(I51>50000,50000,I51)","v":0},null,null,null,50000]
["b.","U/S 80CCF","Investment  in long term infrasturture bonds ",null,null,null,{"$f":"INDEX('Employee Data'!$BJ$6:$BJ$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0))","v":0},{"$f":"G52","v":0},{"$f":"IF($I$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$BJ$6:$BJ$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0)))","v":0},{"$f":"I52","v":0},null,null,null,250000]
["c.","U/S 80D-","Medical ins. premium for himself, spous and childrens & Parents ",null,null,null,{"$f":"INDEX('Employee Data'!$BK$6:$BK$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0))","v":0},{"$f":"IF(G53>100000,100000,G53)","v":0},{"$f":"IF($I$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$BK$6:$BK$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0)))","v":0},{"$f":"IF(I53>100000,100000,I53)","v":0},null,null,null,100000]
["d.","U/S 80DD-","Medical treat. of dependent handicapped person ",null,null,null,{"$f":"INDEX('Employee Data'!$BM$6:$BM$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0))","v":0},{"$f":"IF(G54>'Table for Statement'!D1296,'Table for Statement'!D1296,Compare!G54)","v":0},{"$f":"IF($I$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$BM$6:$BM$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0)))","v":0},{"$f":"IF(I54>'Table for Statement'!F1296,'Table for Statement'!F1296,Compare!I54)","v":0},{"$f":"IF(I54>0,INDEX('Employee Data'!$BL$6:$BL$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0)),\"\")","v":""},null,null,75000]
["e.","U/S 80DDB-","Spl ded.to the guardion of a patient suff.from Cancer/Aids ",null,null,null,{"$f":"INDEX('Employee Data'!$BN$6:$BN$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0))","v":0},{"$f":"IF(G55>'Table for Statement'!N1261,'Table for Statement'!N1261,Compare!G55)","v":0},{"$f":"IF($I$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$BN$6:$BN$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0)))","v":0},{"$f":"IF(I55>'Table for Statement'!N1261,'Table for Statement'!N1261,Compare!I55)","v":0},null,null,null,40000]
["f.","U/S 80E-","Repayment of loan for higher education",null,null,null,{"$f":"INDEX('Employee Data'!$BO$6:$BO$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0))","v":0},{"$f":"G56","v":0},{"$f":"IF($I$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$BO$6:$BO$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0)))","v":0},{"$f":"I56","v":0},null,null,null,250000]
["g.","U/S 80EE","Intrest paid on HBA(Loan taking after01-04-13 excluding u/s 24B)",null,null,null,{"$f":"INDEX('Employee Data'!$BP$6:$BP$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0))","v":0},{"$f":"IF(G57>'Table for Statement'!N1263,'Table for Statement'!N1263,Compare!G57)","v":0},{"$f":"IF($I$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$BP$6:$BP$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0)))","v":0},{"$f":"IF(I57>'Table for Statement'!N1263,'Table for Statement'!N1263,Compare!I57)","v":0},null,null,null,50000]
["h.","U/S 80EEA- ","Deduction in respect of interest on loan taken for certain house property",null,null,null,{"$f":"INDEX('Employee Data'!$BQ$6:$BQ$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0))","v":0},{"$f":"IF(G58>'Table for Statement'!N1270,'Table for Statement'!N1270,Compare!G58)","v":0},{"$f":"IF($I$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$BQ$6:$BQ$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0)))","v":0},{"$f":"IF(I58>'Table for Statement'!N1264,'Table for Statement'!N1264,Compare!I58)","v":0},null,null,null,150000]
["i.","U/S 80EEB- ","Deduction in respect of purchase of electric vehicle",null,null,null,{"$f":"INDEX('Employee Data'!$BR$6:$BR$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0))","v":0},{"$f":"IF(G59>'Table for Statement'!N1271,'Table for Statement'!N1271,Compare!G59)","v":0},{"$f":"IF($I$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$BR$6:$BR$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0)))","v":0},{"$f":"IF(I59>'Table for Statement'!N1265,'Table for Statement'!N1265,Compare!I59)","v":0},null,null,null,150000]
["j.","U/S 80G- ","Donation . 50% and 100%",null,null,null,{"$f":"INDEX('Employee Data'!$BS$6:$BS$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0))","v":0},{"$f":"G60","v":0},{"$f":"IF($I$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$BS$6:$BS$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0)))","v":0},{"$f":"I60","v":0},null,null,null,250000]
["k.","U/S 80CCG","New Rajiv Gandhi Saving Scheme ",null,null,null,{"$f":"INDEX('Employee Data'!$BT$6:$BT$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0))","v":0},{"$f":"'Table for Statement'!G1299","v":0},{"$f":"IF($I$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$BT$6:$BT$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0)))","v":0},{"$f":"'Table for Statement'!G1299","v":0},null,null,null,0]
["l.","U/S 80TTA","Interest on deposits in savings account",null,null,null,{"$f":"INDEX('Employee Data'!$BU$6:$BU$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0))","v":0},{"$f":"'Table for Statement'!U1314","v":0},{"$f":"IF($I$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$BU$6:$BU$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0)))","v":0},{"$f":"IF($I$4=\"Existing Option\",H62,0)","v":0},null,null,null,10000]
["m.","U/S 80TTB","Interest income earned on Fixed Deposits & Recurring Deposits ",null,null,null,{"$f":"INDEX('Employee Data'!$BV$6:$BV$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0))","v":0},{"$f":"'Table for Statement'!U1315","v":0},{"$f":"IF($I$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$BV$6:$BV$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0)))","v":0},{"$f":"IF($I$4=\"Existing Option\",H63,0)","v":0},null,null,null,0]
["n.","U/S 80U- ","Phy. hand. person or blind person ",null,null,null,{"$f":"INDEX('Employee Data'!$BX$6:$BX$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0))","v":0},{"$f":"IF(G64>'Table for Statement'!F1297,'Table for Statement'!F1297,Compare!G64)","v":0},{"$f":"IF($I$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$BX$6:$BX$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0)))","v":0},{"$f":"IF(I64>'Table for Statement'!F1297,'Table for Statement'!F1297,Compare!I64)","v":0},{"$f":"IF(I64>0,INDEX('Employee Data'!$BW$6:$BW$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0)),\"\")","v":""},null,null,75000]
["o.",{"$f":"IF('Employee Data'!BY5=\"\",\"\",'Employee Data'!BY5)","v":""},{"$f":"'Employee Data'!BY4","v":"(Any other deduction..Give name)"},null,null,null,{"$f":"INDEX('Employee Data'!$BY$6:$BY$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0))","v":0},{"$f":"G65","v":0},{"$f":"IF($I$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$BY$6:$BY$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0)))","v":0},{"$f":"I65","v":0},null,null,null,250000]
[11,"Total deduction under chapter VIA",null,null,null,null,{"$f":"SUM(G50:G65)+H48","v":0},{"$f":"SUM(H48,H50:H65)","v":0},{"$f":"SUM(I50:I65)+J48","v":0},{"$f":"SUM(J48,J50:J65)","v":0},null,null,null,1850171]
[null,null,null,null,null,null,{"$f":"IF(H35-H66>0,ROUNDUP(H35-H66,-1),0)","v":10000500},{"$f":"IF(H35-H66>0,H35-H66,0)","v":10000500},{"$f":"IF(J35-J66>0,ROUNDUP(J35-J66,-1),0)","v":10050500},{"$f":"IF(J35-J66>0,J35-J66,0)","v":10050500}]
[12,"Total Income ( 9-11 ) (Rounded off u/s 288A)",null,null,null,null,null,{"$f":"IF(G67-H67<=5,ROUNDUP(G67,-1),ROUNDUP(G67,-1)-10)","v":10000500},null,{"$f":"IF(I67-J67<=5,ROUNDUP(I67,-1),ROUNDUP(I67,-1)-10)","v":10050500}]
[13,"Tax Calculation (With adjusting rebate of agriculture income,if any)",null,null,null,null,null,{"$f":"'Table for compare'!C1128","v":2812650},null,{"$f":"'115BAC'!D41","v":2752650},null,{"$f":"IF(D73=\"\",\"\",'Table for Statement'!L1130)","v":""}]
[14,"Less-Relief U/S 87A (From F.Y. 2013-14)",null,null,null,null,null,{"$f":"'Table for compare'!J1118","v":0},null,{"$f":"'115BAC'!K41","v":0}]
[15,"Surcharge (if any)",{"$f":"'Table for Statement'!B1132","v":"(  After allowed  Marginal relief  Rs.  140298 )"},null,null,{"$f":"'115BAC'!A47","v":"(  After allowed  Marginal relief  Rs.  103798 )"},null,{"$f":"'Table for compare'!D1118","v":281600},null,{"$f":"'115BAC'!E41","v":309100}]
[16,{"$f":"IF(G2=\"2020-21\",\"Add -Health and Education Cess & 4% \",IF(G2=\"2019-20\",\"Add -Health and Education Cess & 4% \",IF(G2=\"2018-19\",\"Add -Health and Education Cess & 4% \",\"Add -Education Cess @2% on Tax+H.Education Cess @1% \")))","v":"Add -Education Cess @2% on Tax+H.Education Cess @1% "},null,null,null,null,null,{"$f":"'Table for compare'!K1118","v":123770},null,{"$f":"'115BAC'!L41","v":122470}]
[17,"Total Tax (13+14+15+16)",null,{"$f":"'Table for Statement'!L1135","v":""},null,null,null,{"$f":"'Table for compare'!L1118","v":3218020},null,{"$f":"'115BAC'!M41","v":3184220}]
[18,"Releif U/S 89 (1)",null,null,null,null,null,{"$f":"INDEX('Employee Data'!$CA$6:$CA$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0))","v":0},null,{"$f":"INDEX('Employee Data'!$CA$6:$CA$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0))","v":0}]
[19,"Net Tax Payable (17-18)",null,null,null,null,null,{"$f":"H73-H74","v":3218020},null,{"$f":"J73-J74","v":3184220}]
[20,"Income Tax Deducted ",null,null,null,null,null,{"$f":"SUM($C$78:$C$81)+SUM($E$78:$E$81)+SUM($G$78:$G$81)","v":0},null,{"$f":"SUM($C$78:$C$81)+SUM($E$78:$E$81)+SUM($G$78:$G$81)","v":0}]
[null,"MONTH","AMT","MONTH","AMT","MONTH","AMT"]
[null,{"$f":"pks!H64","v":"2021-04-01"},{"$f":"INDEX('Employee Data'!$CB$6:$CB$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0))","v":0},{"$f":"B81+31","v":"2021-08-03"},{"$f":"INDEX('Employee Data'!$CF$6:$CF$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0))","v":0},{"$f":"D81+31","v":"2021-12-05"},{"$f":"INDEX('Employee Data'!$CJ$6:$CJ$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0))","v":0}]
[null,{"$f":"B78+31","v":"2021-05-02"},{"$f":"INDEX('Employee Data'!$CC$6:$CC$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0))","v":0},{"$f":"D78+31","v":"2021-09-03"},{"$f":"INDEX('Employee Data'!$CG$6:$CG$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0))","v":0},{"$f":"F78+31","v":"2022-01-05"},{"$f":"INDEX('Employee Data'!$CK$6:$CK$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0))","v":0}]
[null,{"$f":"B79+31","v":"2021-06-02"},{"$f":"INDEX('Employee Data'!$CD$6:$CD$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0))","v":0},{"$f":"D79+31","v":"2021-10-04"},{"$f":"INDEX('Employee Data'!$CH$6:$CH$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0))","v":0},{"$f":"F79+31","v":"2022-02-05"},{"$f":"INDEX('Employee Data'!$CL$6:$CL$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0))","v":0}]
[null,{"$f":"B80+31","v":"2021-07-03"},{"$f":"INDEX('Employee Data'!$CE$6:$CE$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0))","v":0},{"$f":"D80+31","v":"2021-11-04"},{"$f":"INDEX('Employee Data'!$CI$6:$CI$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0))","v":0},{"$f":"F80+31","v":"2022-03-08"},{"$f":"INDEX('Employee Data'!$CM$6:$CM$556,MATCH($J$2,'Employee Data'!$D$6:$D$556,0))","v":0}]
[21,"Income Tax PAYABLE/(Refundable) {Balance [19- 20 ]}     (Rounded off)",null,null,null,null,null,{"$f":"ROUND((H75-H76),-1)","v":3218020},null,{"$f":"ROUND((J75-J76),-1)","v":3184220}]
[]
[null,null,null,null,null,null,null,null,null,null,null,"EXIT"]
[]
[]
[]
["Calculaton of Advance tax and Int. u/s 234C"]
[null,null,"Under Existing Option",null,null,{"$f":"H75","v":3218020},"UnderNew Option u/s 115BAC",null,null,{"$f":"$J$75","v":3184220}]
["Date  upto",null,"Adv tax due","Act. Tax paid","Shortage tax","Int u/s 234C","Adv tax due","Act. Tax paid","Shortage tax","Int u/s 234C"]
[{"$f":"pks!L66","v":"15-Jun-2021"},null,{"$f":"ROUND($F$89*'Table for Statement'!J1190,0)","v":482703},{"$f":"SUM($C$78:$C$80)","v":0},{"$f":"C91-D91","v":482703},{"$f":"'Table for Statement'!U1189","v":14481},{"$f":"ROUND($J$89*'Table for Statement'!J1190,0)","v":477633},{"$f":"D91","v":0},{"$f":"G91-H91","v":477633},{"$f":"'Table for Statement'!P1189","v":14328}]
[{"$f":"pks!L67","v":"15-Sep-2021"},null,{"$f":"ROUND($F$89*'Table for Statement'!J1191,0)","v":1448109},{"$f":"SUM(C81,E78,E79)+D91","v":0},{"$f":"C92-D92","v":1448109},{"$f":"'Table for Statement'!U1190","v":43443},{"$f":"ROUND($J$89*'Table for Statement'!J1191,0)","v":1432899},{"$f":"D92","v":0},{"$f":"G92-H92","v":1432899},{"$f":"'Table for Statement'!P1190","v":42984}]
[{"$f":"pks!L68","v":"15-Dec-2021"},null,{"$f":"ROUND($F$89*'Table for Statement'!J1192,0)","v":2413515},{"$f":"SUM(E80:E81,G78)+D92","v":0},{"$f":"C93-D93","v":2413515},{"$f":"'Table for Statement'!U1191","v":72405},{"$f":"ROUND($J$89*'Table for Statement'!J1192,0)","v":2388165},0,{"$f":"G93-H93","v":2388165},{"$f":"'Table for Statement'!P1191","v":71643}]
[{"$f":"pks!L69","v":"15-Mar-2022"},null,{"$f":"ROUND($F$89*'Table for Statement'!J1193,0)","v":3218020},{"$f":"SUM(G79:G81)+D93","v":0},{"$f":"C94-D94","v":3218020},{"$f":"'Table for Statement'!U1192","v":32180},{"$f":"ROUND($J$89*'Table for Statement'!J1193,0)","v":3184220},0,{"$f":"G94-H94","v":3184220},{"$f":"'Table for Statement'!P1192","v":31842}]
[{"$f":"pks!L70","v":"31-Mar-2022"},null,{"$f":"ROUND($F$89*'Table for Statement'!J1194,0)","v":3218020},0,0,{"$f":"'Table for Statement'!U1193","v":0},{"$f":"ROUND($J$89*'Table for Statement'!J1194,0)","v":3184220},0,0,{"$f":"'Table for Statement'!P1193","v":0}]
["Total",null,{"$f":"F89","v":3218020},{"$f":"J76","v":0},{"$f":"IF(C96>D96,ROUNDDOWN(C96-D96,-2),0)","v":3218000},{"$f":"IF(E96>0,SUM(F91:F94),0)","v":162509},{"$f":"J89","v":3184220},0,{"$f":"IF(G96>H96,ROUNDDOWN(G96-H96,-2),0)","v":3184200},{"$f":"IF(I96>0,SUM(J91:J94),0)","v":160797}]
["Acutal Amount of Intrest u/s 234C",null,null,null,null,null,{"$f":"pravesh(F96)","v":"Rupees One Lakh SixtyTwo Thousand Five Hundred Nine Only "},null,{"$f":"pravesh(J96)","v":"Rupees One Lakh Sixty Thousand Seven Hundred NinetySeven Only "}]
["Please note that in case of salaried employees, the advance tax liability is to be computed on the income other than salary income. TDS deducted by the employer is not to be adjusted against this liability.",null,null,null,null,null,{"$f":"IF(H89>10000,\" Advance Tax Liability raised due to total tax payable is greater than Rs. 10,000 in a year\",\"No Advance Tax Liability raised due to total tax payable is less than Rs. 10,000 in a year\")","v":"No Advance Tax Liability raised due to total tax payable is less than Rs. 10,000 in a year"},null,{"$f":"IF(J89>10000,\" Advance Tax Liability raised due to total tax payable is greater than Rs. 10,000 in a year\",\"No Advance Tax Liability raised due to total tax payable is less than Rs. 10,000 in a year\")","v":" Advance Tax Liability raised due to total tax payable is greater than Rs. 10,000 in a year"}]
[]
[]
[]
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["Tax Calculation for Tax Calculator",null,null,null,"F.Y.",{"$f":"'Tax Calculation'!$C$4","v":"2021-22"},"TAX CATE.",{"$f":"'Tax Calculation'!$E$4","v":"MALE"},"TAX AMT",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"DATA RELATING TO RD INTREST",null,null,null,{"$f":"IF($AV$4=\"Quarterly\",4,IF($AV$4=\"Half yearly\",2,IF($AV$4=\"Yearly\",1,IF($AV$4=\"Monthly\",12))))","v":12},1,null,0,null,null,null,null,null,null,null,null,null,null,null,null,"Private Sub Worksheet_Activate()",null,null,"Fin._Year","Asst._Year","Month Name",null,"Selected data for Statement"]
["FINANCIAL YEAR","2014-15",null,null,null,"2013-14",null,null,null,"2012-13",null,null,null,"2011-12",null,null,null,null,"2010-11",null,null,null,"2009-10",null,null,null,"2008-09",null,null,null,"2007-08",null,null,null,"2006-07",null,null,null,"2005-06",null,null,null,null,null,{"$f":"'Useful Calculation'!A19","v":"Monthly Installment Amount"},null,null,{"$f":"'Useful Calculation'!E19","v":5150},{"$f":"IF($AV$4=\"Quarterly\",3,IF($AV$4=\"Half yearly\",6,IF($AV$4=\"Yearly\",12,IF($AV$4=\"Monthly\",1))))","v":1},2,null,0.1,null,null,null,null,null,null,null,null,null,null,null,null,"    Dim r As Range, c As Range",null,null,"1985-86","1986-87","1985-03-01","1986-03-31","Fin. Year","Month","Year"]
["Taxable Income",{"$f":"F3","v":10050500},{"$f":"G3","v":"MALE"},null,"RESULT",{"$f":"J3","v":10050500},{"$f":"K3","v":"MALE"},null,"RESULT",{"$f":"'Tax Calculation'!J88","v":10050500},{"$f":"'Tax Calculation'!E4","v":"MALE"},null,"RESULT",{"$f":"J3","v":10050500},{"$f":"K3","v":"MALE"},null,null,"RESULT",{"$f":"J3","v":10050500},{"$f":"K3","v":"MALE"},null,"RESULT",{"$f":"N3","v":10050500},{"$f":"K3","v":"MALE"},null,"RESULT",{"$f":"S3","v":10050500},{"$f":"K3","v":"MALE"},null,"RESULT",{"$f":"$AA$3","v":10050500},{"$f":"K3","v":"MALE"},null,"RESULT",{"$f":"$AA$3","v":10050500},{"$f":"K3","v":"MALE"},null,"RESULT",{"$f":"$AA$3","v":10050500},{"$f":"K3","v":"MALE"},null,"RESULT",null,null,{"$f":"'Useful Calculation'!A20","v":"Existing Applicable Rate of Interest (in %)"},null,null,{"$f":"'Useful Calculation'!E20","v":9},null,{"$f":"AX2+1","v":3},null,0.2,null,null,null,null,null,null,null,null,null,null,null,null,"Set r = Range(\"a30:A62\")",null,null,"1986-87","1987-88",{"$f":"DATE(YEAR(BR2),MONTH(BR2)+12,DAY(BR2))","v":"1986-03-01"},{"$f":"DATE(YEAR(BS2),MONTH(BS2)+12,DAY(BS2))","v":"1987-03-31"},{"$f":"'Gross Salary'!I2","v":"2021-22"},{"$f":"VLOOKUP(BT3,BQ2:BS37,2)","v":"2020-03-01"},{"$f":"YEAR(BU3)","v":2020}]
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["AGE CONST","(Man/\nWomen)"," Age => 60  \nand  < 80","Aget => 80 Years",{"$f":"IF(E4=\"SENIOR CITIZEN\",C5,IF(E4=\"VERY SENIOR CITIZEN\",D5,B5))","v":"(Man/\nWomen)"},"(Man/\nWomen)"," Age => 60  \nand  < 80","Aget => 80 Years",{"$f":"IF(I4=\"SENIOR CITIZEN\",G5,IF(I4=\"VERY SENIOR CITIZEN\",H5,F5))","v":"(Man/\nWomen)"},"(Man/\nWomen)"," Age => 60  \nand  < 80","Aget => 80 Years",{"$f":"IF(M4=\"SENIOR CITIZEN\",K5,IF(M4=\"VERY SENIOR CITIZEN\",L5,J5))","v":"(Man/\nWomen)"},"NA","NA","Age => 60  and  < 80","Aget => 80 Years",{"$f":"IF($R$4=\"SENIOR CITIZEN\",P5,IF($R$4=\"VERY SENIOR CITIZEN\",Q5,IF($R$4=\"FEMALE\",O5,N5)))","v":"NA"},"NA","NA","=>65 Years",{"$f":"IF($R$4=\"SENIOR CITIZEN\",U5,IF($R$4=\"VERY SENIOR CITIZEN\",\"Not defined\",IF($R$4=\"FEMALE\",T5,S5)))","v":"NA"},"NA","NA","=>65 Years",{"$f":"IF($R$4=\"SENIOR CITIZEN\",Y5,IF($R$4=\"VERY SENIOR CITIZEN\",\"Not defined\",IF($R$4=\"FEMALE\",X5,W5)))","v":"NA"},"NA","NA","=>65 Years",{"$f":"IF($R$4=\"SENIOR CITIZEN\",AC5,IF($R$4=\"VERY SENIOR CITIZEN\",\"Not defined\",IF($R$4=\"FEMALE\",AB5,AA5)))","v":"NA"},"NA","NA","=>65 Years",{"$f":"IF($R$4=\"SENIOR CITIZEN\",AG5,IF($R$4=\"VERY SENIOR CITIZEN\",\"Not defined\",IF($R$4=\"FEMALE\",AF5,AE5)))","v":"NA"},"NA","NA","=>65 Years",{"$f":"IF($R$4=\"SENIOR CITIZEN\",AK5,IF($R$4=\"VERY SENIOR CITIZEN\",\"Not defined\",IF($R$4=\"FEMALE\",AJ5,AI5)))","v":"NA"},"NA","NA","=>65 Years",{"$f":"IF($R$4=\"SENIOR CITIZEN\",AO5,IF($R$4=\"VERY SENIOR CITIZEN\",\"Not defined\",IF($R$4=\"FEMALE\",AN5,AM5)))","v":"NA"},null,null,{"$f":"'Useful Calculation'!A22","v":"Term in Months"},null,null,{"$f":"'Useful Calculation'!E22","v":120},null,5,null,null,null,"February",{"$f":"MONTH(DATEVALUE(\"01-\"&BB5))","v":2},null,{"$f":"BE4+1","v":2001},"-",{"$f":"BG4+1","v":2002},{"$f":"CONCATENATE(BE5,BF5,BG5)","v":"2001-2002"},{"$f":"LEFT(BH5,4)","v":"2001"},{"$f":"RIGHT(BH5,4)","v":"2002"},null,null,"For Each c In r",null,null,"1988-89","1989-90","1988-03-01","1989-03-31"]
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["Cess @ 3%",{"$f":"IF(B17<=2000,0,IF(B17>0,ROUND((B17-pks!$P$43)*0.03,0),0))","v":84755},{"$f":"+IF(C17>0,(C17-pks!$P$43)*0.03,0)","v":84754.5},{"$f":"+IF(D17>0,(D17-pks!$P$43)*0.03,0)","v":84754.5},{"$f":"IF($M$14=\"SENIOR CITIZEN\",C19,IF($M$14=\"VERY SENIOR CITIZEN\",D19,B19))","v":84755},{"$f":"+IF(F17>0,(F17-pks!$P$43)*0.03,0)","v":84904.5},{"$f":"+IF(G17>0,(G17-pks!$P$43)*0.03,0)","v":84754.5},{"$f":"+IF(H17>0,(H17-pks!$P$43)*0.03,0)","v":84004.5},{"$f":"IF($M$14=\"SENIOR CITIZEN\",G19,IF($M$14=\"VERY SENIOR CITIZEN\",H19,F19))","v":84904.5},{"$f":"+J17*0.03","v":84904.5},{"$f":"+K17*0.03","v":84754.5},{"$f":"+L17*0.03","v":84004.5},{"$f":"IF($M$14=\"SENIOR CITIZEN\",K19,IF($M$14=\"VERY SENIOR CITIZEN\",L19,J19))","v":84904.5},{"$f":"+N17*0.03","v":85564.5},{"$f":"+O17*0.03","v":85534.5},{"$f":"+P17*0.03","v":85354.5},{"$f":"+Q17*0.03","v":84604.5},85564.5,{"$f":"+S17*0.03","v":85624.5},{"$f":"+T17*0.03","v":85534.5},{"$f":"+U17*0.03","v":85384.5},85624.5,{"$f":"+W17*0.03","v":87124.5},{"$f":"+X17*0.03","v":87034.5},{"$f":"+Y17*0.03","v":86884.5},87124.5,{"$f":"+ROUND((AA17+AA18)*0.03,0)","v":95870},{"$f":"+ROUND((AB17+AB18)*0.03,0)","v":95771},{"$f":"+ROUND((AC17+AC18)*0.03,0)","v":95622},95870,{"$f":"+ROUND((AE17+AE18)*0.03,0)","v":97322},{"$f":"+ROUND((AF17+AF18)*0.03,0)","v":97206},{"$f":"+ROUND((AG17+AG18)*0.03,0)","v":96893},97322,{"$f":"+ROUND((AI17+AI18)*0.02,0)","v":64903},{"$f":"+ROUND((AJ17+AJ18)*0.02,0)","v":64826},{"$f":"+ROUND((AK17+AK18)*0.02,0)","v":64639},64903,{"$f":"+ROUND((AM17+AM18)*0.02,0)","v":64903},{"$f":"+ROUND((AN17+AN18)*0.02,0)","v":64826},{"$f":"+ROUND((AO17+AO18)*0.02,0)","v":64639},64903,null,null,null,null,null,null,null,19,null,null,null,null,null,null,2015,"-",2016,"2015-2016","2015","2016",null,null,null,null,null,"2002-03","2003-04","2002-03-01","2003-03-31"]
["Total Tax",{"$f":"SUM(B17:B19)","v":2909905},{"$f":"SUM(C17:C19)","v":2909904.5},{"$f":"SUM(D17:D19)","v":2909904.5},{"$f":"IF($M$14=\"SENIOR CITIZEN\",C20,IF($M$14=\"VERY SENIOR CITIZEN\",D20,B20))","v":2909905},{"$f":"SUM(F17:F19)","v":2915054.5},{"$f":"SUM(G17:G19)","v":2909904.5},{"$f":"SUM(H17:H19)","v":2884154.5},{"$f":"IF($M$14=\"SENIOR CITIZEN\",G20,IF($M$14=\"VERY SENIOR CITIZEN\",H20,F20))","v":2915054.5},{"$f":"SUM(J17:J19)","v":2915054.5},{"$f":"SUM(K17:K19)","v":2909904.5},{"$f":"SUM(L17:L19)","v":2884154.5},{"$f":"IF($M$14=\"SENIOR CITIZEN\",K20,IF($M$14=\"VERY SENIOR CITIZEN\",L20,J20))","v":2915054.5},{"$f":"SUM(N17:N19)","v":2937714.5},{"$f":"SUM(O17:O19)","v":2936684.5},{"$f":"SUM(P17:P19)","v":2930504.5},{"$f":"SUM(Q17:Q19)","v":2904754.5},2937714.5,{"$f":"SUM(S17:S19)","v":2939774.5},{"$f":"SUM(T17:T19)","v":2936684.5},{"$f":"SUM(U17:U19)","v":2931534.5},2939774.5,{"$f":"SUM(W17:W19)","v":2991274.5},{"$f":"SUM(X17:X19)","v":2988184.5},{"$f":"SUM(Y17:Y19)","v":2983034.5},2991274.5,{"$f":"SUM(AA17:AA19)","v":3291535},{"$f":"SUM(AB17:AB19)","v":3288136},{"$f":"SUM(AC17:AC19)","v":3283037},3291535,{"$f":"SUM(AE17:AE19)","v":3341387},{"$f":"SUM(AF17:AF19)","v":3337421},{"$f":"SUM(AG17:AG19)","v":3326658},3341387,{"$f":"SUM(AI17:AI19)","v":3310068},{"$f":"SUM(AJ17:AJ19)","v":3306141},{"$f":"SUM(AK17:AK19)","v":3296604},3310068,{"$f":"SUM(AM17:AM19)","v":3310068},{"$f":"SUM(AN17:AN19)","v":3306141},{"$f":"SUM(AO17:AO19)","v":3296604},3310068,null,null,null,null,null,null,null,20,null,null,null,null,null,null,2016,"-",2017,"2016-2017","2016","2017",null,null,null,null,null,"2003-04","2004-05","2003-03-01","2004-03-31"]
["Tax Calculation for Form No 16",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Cess @ 2%",null,null,null,"Cess @ 2%",null,null,null,null,null,null,null,null,null,null,21,null,null,null,null,null,null,2017,"-",2018,"2017-2018","2017","2018",null,null,null,null,null,"2004-05","2005-06","2004-03-01","2005-03-31"]
["FINANCIAL YEAR","2014-15",null,null,null,"2013-14",null,null,null,"2012-13",null,null,null,"2011-12",null,null,null,null,"2010-11",null,null,null,"2009-10",null,null,null,"2008-09",null,null,null,"2007-08",null,null,null,"2006-07",null,null,null,"2005-06",null,null,null,null,null,null,null,null,null,null,22,null,null,null,null,null,null,2018,"-",2019,"2018-2019","2018","2019",null,null,null,null,null,"2005-06","2006-07","2005-03-01","2006-03-31"]
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["TAX CATEGY","MALE","Sr. Citizen ","Very Sr. Citizen ",{"$f":"C23","v":"MALE"},"MALE","Sr. Citizen ","Very Sr. Citizen ",{"$f":"G23","v":"MALE"},"MALE","Sr. Citizen ","Very Sr. Citizen ",{"$f":"K23","v":"MALE"},"MALE","Female","Sr. Citizen ","Very Sr. Citizen ",{"$f":"O23","v":"MALE"},"MALE","Female","Sr. Citizen ",{"$f":"T23","v":"MALE"},"MALE","Female","Sr. Citizen ",{"$f":"X23","v":"MALE"},"MALE","Female","Sr. Citizen ",{"$f":"AB23","v":"MALE"},"MALE","Female","Sr. Citizen ",{"$f":"AF23","v":"MALE"},"MALE","Female","Sr. Citizen ",{"$f":"AJ23","v":"MALE"},"MALE","Female","Sr. Citizen ",{"$f":"AN23","v":"MALE"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2007-08","2008-09","2007-03-01","2008-03-31"]
["AGE CONST","(Man/\nWomen)"," Age => 60  \nand  < 80","Aget => 80 Years",{"$f":"IF(E24=\"SENIOR CITIZEN\",C25,IF(E24=\"VERY SENIOR CITIZEN\",D25,B25))","v":"(Man/\nWomen)"},"(Man/\nWomen)"," Age => 60  \nand  < 80","Aget => 80 Years",{"$f":"IF(I24=\"SENIOR CITIZEN\",G25,IF(I24=\"VERY SENIOR CITIZEN\",H25,F25))","v":"(Man/\nWomen)"},"(Man/\nWomen)"," Age => 60  \nand  < 80","Aget => 80 Years",{"$f":"IF(M24=\"SENIOR CITIZEN\",K25,IF(M24=\"VERY SENIOR CITIZEN\",L25,J25))","v":"(Man/\nWomen)"},"NA","NA","Age => 60  and  < 80","Aget => 80 Years",{"$f":"IF($R$24=\"SENIOR CITIZEN\",P25,IF($R$24=\"VERY SENIOR CITIZEN\",Q25,IF($R$24=\"FEMALE\",O25,N25)))","v":"NA"},"NA","NA","=>65 Years",{"$f":"IF($R$24=\"SENIOR CITIZEN\",U25,IF($R$24=\"VERY SENIOR CITIZEN\",\"Not defined\",IF($R$24=\"FEMALE\",T25,S25)))","v":"NA"},"NA","NA","=>65 Years",{"$f":"IF($R$24=\"SENIOR CITIZEN\",Y25,IF($R$24=\"VERY SENIOR CITIZEN\",\"Not defined\",IF($R$24=\"FEMALE\",X25,W25)))","v":"NA"},"NA","NA","=>65 Years",{"$f":"IF($R$24=\"SENIOR CITIZEN\",AC25,IF($R$24=\"VERY SENIOR CITIZEN\",\"Not defined\",IF($R$24=\"FEMALE\",AB25,AA25)))","v":"NA"},"NA","NA","=>65 Years",{"$f":"IF($R$24=\"SENIOR CITIZEN\",AG25,IF($R$24=\"VERY SENIOR CITIZEN\",\"Not defined\",IF($R$24=\"FEMALE\",AF25,AE25)))","v":"NA"},"NA","NA","=>65 Years",{"$f":"IF($R$24=\"SENIOR CITIZEN\",AK25,IF($R$24=\"VERY SENIOR CITIZEN\",\"Not defined\",IF($R$24=\"FEMALE\",AJ25,AI25)))","v":"NA"},"NA","NA","=>65 Years",{"$f":"IF($R$24=\"SENIOR CITIZEN\",AO25,IF($R$24=\"VERY SENIOR CITIZEN\",\"Not defined\",IF($R$24=\"FEMALE\",AN25,AM25)))","v":"NA"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2008-09","2009-10","2008-03-01","2009-03-31"]
["Basic Exemption",250000,300000,500000,{"$f":"IF($M$24=\"SENIOR CITIZEN\",C26,IF($M$24=\"VERY SENIOR CITIZEN\",D26,B26))","v":250000},200000,250000,500000,{"$f":"IF($M$24=\"SENIOR CITIZEN\",G26,IF($M$24=\"VERY SENIOR CITIZEN\",H26,F26))","v":200000},200000,250000,500000,{"$f":"IF($M$24=\"SENIOR CITIZEN\",K26,IF($M$24=\"VERY SENIOR CITIZEN\",L26,J26))","v":200000},180000,190000,250000,500000,180000,160000,190000,240000,160000,160000,190000,240000,160000,150000,180000,225000,150000,110000,145000,195000,110000,100000,135000,185000,100000,100000,135000,185000,100000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2009-10","2010-11","2009-03-01","2010-03-31"]
["Your Tax",{"$f":"IF(AND($W$23>=250000,($W$23<500000)),($W$23-250000)*0.1)+IF(AND($W$23>=500000,$W$23<1000000),(25000+($W$23-500000)*0.2))+IF($W$23>=1000000,(125000+($W$23-1000000)*0.3))","v":754907},{"$f":"IF(AND($W$23>=300000,($W$23<500000)),($W$23-300000)*0.1)+IF(AND($W$23>=500000,$W$23<1000000),(20000+($W$23-500000)*0.2))+IF($W$23>=1000000,(125000+($W$23-1000000)*0.3))","v":754907},{"$f":"IF(AND($W$23>=500000,($W$23<500000)),($W$23-250000)*0)+IF(AND($W$23>=500000,$W$23<1000000),(0+($W$23-500000)*0.2))+IF($W$23>=1000000,(125000+($W$23-1000000)*0.3))","v":754907},{"$f":"IF($M$24=\"SENIOR CITIZEN\",C27,IF($M$24=\"VERY SENIOR 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CITIZEN\",H27,F27))","v":759907},{"$f":"IF(AND($W$23>=200000,($W$23<500000)),($W$23-200000)*0.1)+IF(AND($W$23>=500000,$W$23<1000000),(30000+($W$23-500000)*0.2))+IF($W$23>=1000000,(130000+($W$23-1000000)*0.3))","v":759907},{"$f":"IF(AND($W$23>=250000,($W$23<500000)),($W$23-250000)*0.1)+IF(AND($W$23>=500000,$W$23<1000000),(25000+($W$23-500000)*0.2))+IF($W$23>=1000000,(125000+($W$23-1000000)*0.3))","v":754907},{"$f":"IF(AND($W$23>=250000,($W$23<500000)),($W$23-250000)*0)+IF(AND($W$23>=500000,$W$23<1000000),(0+($W$23-500000)*0.2))+IF($W$23>=1000000,(100000+($W$23-1000000)*0.3))","v":729907},{"$f":"IF($M$24=\"SENIOR CITIZEN\",K27,IF($M$24=\"VERY SENIOR CITIZEN\",L27,J27))","v":759907},{"$f":"IF(AND($W$23>=180000,($W$23<500000)),($W$23-180000)*0.1)+IF(AND($W$23>=500000,$W$23<800000),(32000+($W$23-500000)*0.2))+IF($W$23>=800000,(92000+($W$23-800000)*0.3))","v":781907},{"$f":"IF(AND($W$23>=190000,($W$23<500000)),($W$23-190000)*0.1)+IF(AND($W$23>=500000,$W$23<800000),(31000+($W$23-500000)*0.2))+IF($W$23>=800000,(91000+($W$23-800000)*0.3))","v":780907},{"$f":"IF(AND($W$23>=250000,($W$23<500000)),($W$23-250000)*0.1)+IF(AND($W$23>=500000,$W$23<800000),(25000+($W$23-500000)*0.2))+IF($W$23>=800000,(85000+($W$23-800000)*0.3))","v":774907},{"$f":"IF(AND($W$23>=250000,($W$23<500000)),($W$23-250000)*0)+IF(AND($W$23>=500000,$W$23<800000),(0+($W$23-500000)*0.2))+IF($W$23>=800000,(60000+($W$23-800000)*0.3))","v":749907},781907,{"$f":"IF(AND($W$23>=160000,($W$23<500000)),($W$23-160000)*0.1)+IF(AND($W$23>=500000,$W$23<800000),(34000+($W$23-500000)*0.2))+IF($W$23>=800000,(94000+($W$23-800000)*0.3))","v":783907},{"$f":"IF(AND($W$23>=190000,($W$23<500000)),($W$23-190000)*0.1)+IF(AND($W$23>=500000,$W$23<800000),(31000+($W$23-500000)*0.2))+IF($W$23>=800000,(91000+($W$23-800000)*0.3))","v":780907},{"$f":"IF(AND($W$23>=240000,($W$23<500000)),($W$23-240000)*0.1)+IF(AND($W$23>=500000,$W$23<800000),(26000+($W$23-500000)*0.2))+IF($W$23>=800000,(86000+($W$23-800000)*0.3))","v":775907},783907,{"$f":"IF(AND($W$23>=160000,($W$23<300000)),($W$23-160000)*0.1)+IF(AND($W$23>=300000,$W$23<500000),(14000+($W$23-300000)*0.2))+IF($W$23>=500000,(54000+($W$23-500000)*0.3))","v":833907},{"$f":"IF(AND($W$23>=190000,($W$23<300000)),($W$23-190000)*0.1)+IF(AND($W$23>=300000,$W$23<500000),(11000+($W$23-300000)*0.2))+IF($W$23>=500000,(51000+($W$23-500000)*0.3))","v":830907},{"$f":"IF(AND($W$23>=240000,($W$23<300000)),($W$23-240000)*0.1)+IF(AND($W$23>=300000,$W$23<500000),(6000+($W$23-300000)*0.2))+IF($W$23>=500000,(46000+($W$23-500000)*0.3))","v":825907},833907,{"$f":"IF(AND($AA$23>=150000,($AA$23<300000)),($AA$23-150000)*0.1)+IF(AND($AA$23>=300000,$AA$23<500000),(15000+($AA$23-300000)*0.2))+IF($AA$23>=500000,(55000+($AA$23-500000)*0.3))","v":834907},{"$f":"IF(AND($AA$23>=180000,($AA$23<300000)),($AA$23-180000)*0.1)+IF(AND($AA$23>=300000,$AA$23<500000),(12000+($AA$23-300000)*0.2))+IF($AA$23>=500000,(52000+($AA$23-500000)*0.3))","v":831907},{"$f":"IF(AND($AA$23>=225000,($AA$23<300000)),($AA$23-225000)*0.1)+IF(AND($AA$23>=300000,$AA$23<500000),(7500+($AA$23-300000)*0.2))+IF($AA$23>=500000,(47500+($AA$23-500000)*0.3))","v":827407},834907,{"$f":"IF(AND($AE$23>=110000,($AE$23<150000)),($AE$23-110000)*0.1)+IF(AND($AE$23>=150000,$AE$23<250000),(4000+($AE$23-150000)*0.2))+IF($AE$23>=250000,(24000+($AE$23-250000)*0.3))","v":878907},{"$f":"IF(AND($AE$23>=145000,($AE$23<150000)),($AE$23-145000)*0.1)+IF(AND($AE$23>=150000,$AE$23<250000),(500+($AE$23-150000)*0.2))+IF($AE$23>=250000,(20500+($AE$23-250000)*0.3))","v":875407},{"$f":"IF(AND($AE$23>=195000,($AE$23<250000)),($AE$23-195000)*0.2)+IF($AE$23>=250000,(11000+($AE$23-250000)*0.3))","v":865907},878907,{"$f":"IF(AND($AI$23>=10000,($AI$23<150000)),($AI$23-100000)*0.1)+IF(AND($AI$23>=150000,$AI$23<250000),(5000+($AI$23-150000)*0.2))+IF($AI$23>=250000,(25000+($AI$23-250000)*0.3))","v":879907},{"$f":"IF(AND($AI$23>=135000,($AI$23<150000)),($AI$23-135000)*0.1)+IF(AND($AI$23>=150000,$AI$23<250000),(1500+($AI$23-150000)*0.2))+IF($AI$23>=250000,(21500+($AI$23-250000)*0.3))","v":876407},{"$f":"IF(AND($AI$23>=185000,($AI$23<250000)),($AI$23-185000)*0.2)+IF($AI$23>=250000,(13000+($AI$23-250000)*0.3))","v":867907},879907,{"$f":"IF(AND($AI$23>=10000,($AI$23<150000)),($AI$23-100000)*0.1)+IF(AND($AI$23>=150000,$AI$23<250000),(5000+($AI$23-150000)*0.2))+IF($AI$23>=250000,(25000+($AI$23-250000)*0.3))","v":879907},{"$f":"IF(AND($AI$23>=135000,($AI$23<150000)),($AI$23-135000)*0.1)+IF(AND($AI$23>=150000,$AI$23<250000),(1500+($AI$23-150000)*0.2))+IF($AI$23>=250000,(21500+($AI$23-250000)*0.3))","v":876407},{"$f":"IF(AND($AI$23>=185000,($AI$23<250000)),($AI$23-185000)*0.2)+IF($AI$23>=250000,(13000+($AI$23-250000)*0.3))","v":867907},879907,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2010-11","2011-12","2010-03-01","2011-03-31"]
["Surcharge",0,0,0,{"$f":"IF($M$24=\"SENIOR CITIZEN\",C28,IF($M$24=\"VERY SENIOR CITIZEN\",D28,B28))","v":0},0,0,0,{"$f":"IF($M$24=\"SENIOR CITIZEN\",G28,IF($M$24=\"VERY SENIOR CITIZEN\",H28,F28))","v":0},0,0,0,{"$f":"IF($M$24=\"SENIOR CITIZEN\",K28,IF($M$24=\"VERY SENIOR CITIZEN\",L28,J28))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF($AA$23>1000000,(MIN(ROUND(AA27*0.1,0),(($AA$23-1000000-(AA27-205000))))),0)","v":83491},{"$f":"IF($AA$23>1000000,(MIN(ROUND(AB27*0.1,0),(($AA$23-1000000-(AB27-202000))))),0)","v":83191},{"$f":"IF($AA$23>1000000,(MIN(ROUND(AC27*0.1,0),(($AA$23-1000000-(AC27-197500))))),0)","v":82741},83491,{"$f":"IF($AA$23>1000000,(MIN(ROUND(AE27*0.1,0),(($AA$23-1000000-(AE27-249000))))),0)","v":87891},{"$f":"IF($AA$23>1000000,(MIN(ROUND(AF27*0.1,0),(($AA$23-1000000-(AF27-245500))))),0)","v":87541},{"$f":"IF($AA$23>1000000,(MIN(ROUND(AG27*0.1,0),(($AA$23-1000000-(AG27-236000))))),0)","v":86591},87891,{"$f":"IF($AA$23>1000000,(MIN(ROUND(AI27*0.1,0),(($AA$23-1000000-(AI27-250000))))),0)","v":87991},{"$f":"IF($AA$23>1000000,(MIN(ROUND(AJ27*0.1,0),(($AA$23-1000000-(AJ27-246500))))),0)","v":87641},{"$f":"IF($AA$23>1000000,(MIN(ROUND(AK27*0.1,0),(($AA$23-1000000-(AK27-238000))))),0)","v":86791},87991,{"$f":"IF($AA$23>1000000,(MIN(ROUND(AM27*0.1,0),(($AA$23-1000000-(AM27-250000))))),0)","v":87991},{"$f":"IF($AA$23>1000000,(MIN(ROUND(AN27*0.1,0),(($AA$23-1000000-(AN27-246500))))),0)","v":87641},{"$f":"IF($AA$23>1000000,(MIN(ROUND(AO27*0.1,0),(($AA$23-1000000-(AO27-238000))))),0)","v":86791},87991,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2011-12","2012-13","2011-03-01","2012-03-31"]
["Cess @ 3%",{"$f":"IF(B27<=2000,0,IF(B27>0,ROUND((B27-pks!$V$43)*0.03,0),0))","v":22647},{"$f":"+IF(C27>0,(C27-pks!$V$43)*0.03,0)","v":22647.21},{"$f":"+IF(D27>0,(D27-pks!$V$43)*0.03,0)","v":22647.21},{"$f":"IF($M$24=\"SENIOR CITIZEN\",C29,IF($M$24=\"VERY SENIOR CITIZEN\",D29,B29))","v":22647},{"$f":"+IF(F27>0,(F27-pks!$V$43)*0.03,0)","v":22797.21},{"$f":"+IF(G27>0,(G27-pks!$V$43)*0.03,0)","v":22647.21},{"$f":"+IF(H27>0,(H27-pks!$V$43)*0.03,0)","v":21897.21},{"$f":"IF($M$24=\"SENIOR CITIZEN\",G29,IF($M$24=\"VERY SENIOR CITIZEN\",H29,F29))","v":22797.21},{"$f":"+J27*0.03","v":22797.21},{"$f":"+K27*0.03","v":22647.21},{"$f":"+L27*0.03","v":21897.21},{"$f":"IF($M$24=\"SENIOR CITIZEN\",K29,IF($M$24=\"VERY SENIOR CITIZEN\",L29,J29))","v":22797.21},{"$f":"+N27*0.03","v":23457.21},{"$f":"+O27*0.03","v":23427.21},{"$f":"+P27*0.03","v":23247.21},{"$f":"+Q27*0.03","v":22497.21},23457.21,{"$f":"+S27*0.03","v":23517.21},{"$f":"+T27*0.03","v":23427.21},{"$f":"+U27*0.03","v":23277.21},23517.21,{"$f":"+W27*0.03","v":25017.21},{"$f":"+X27*0.03","v":24927.21},{"$f":"+Y27*0.03","v":24777.21},25017.21,{"$f":"+ROUND((AA27+AA28)*0.03,0)","v":27552},{"$f":"+ROUND((AB27+AB28)*0.03,0)","v":27453},{"$f":"+ROUND((AC27+AC28)*0.03,0)","v":27304},27552,{"$f":"+ROUND((AE27+AE28)*0.03,0)","v":29004},{"$f":"+ROUND((AF27+AF28)*0.03,0)","v":28888},{"$f":"+ROUND((AG27+AG28)*0.03,0)","v":28575},29004,{"$f":"+ROUND((AI27+AI28)*0.02,0)","v":19358},{"$f":"+ROUND((AJ27+AJ28)*0.02,0)","v":19281},{"$f":"+ROUND((AK27+AK28)*0.02,0)","v":19094},19358,{"$f":"+ROUND((AM27+AM28)*0.02,0)","v":19358},{"$f":"+ROUND((AN27+AN28)*0.02,0)","v":19281},{"$f":"+ROUND((AO27+AO28)*0.02,0)","v":19094},19358,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2012-13","2013-14","2012-03-01","2013-03-31"]
["Total Tax",{"$f":"SUM(B27:B29)","v":777554},{"$f":"SUM(C27:C29)","v":777554.21},{"$f":"SUM(D27:D29)","v":777554.21},{"$f":"IF($M$24=\"SENIOR CITIZEN\",C30,IF($M$24=\"VERY SENIOR CITIZEN\",D30,B30))","v":777554},{"$f":"SUM(F27:F29)","v":782704.21},{"$f":"SUM(G27:G29)","v":777554.21},{"$f":"SUM(H27:H29)","v":751804.21},{"$f":"IF($M$24=\"SENIOR CITIZEN\",G30,IF($M$24=\"VERY SENIOR CITIZEN\",H30,F30))","v":782704.21},{"$f":"SUM(J27:J29)","v":782704.21},{"$f":"SUM(K27:K29)","v":777554.21},{"$f":"SUM(L27:L29)","v":751804.21},{"$f":"IF($M$24=\"SENIOR CITIZEN\",K30,IF($M$24=\"VERY SENIOR CITIZEN\",L30,J30))","v":782704.21},{"$f":"SUM(N27:N29)","v":805364.21},{"$f":"SUM(O27:O29)","v":804334.21},{"$f":"SUM(P27:P29)","v":798154.21},{"$f":"SUM(Q27:Q29)","v":772404.21},805364.21,{"$f":"SUM(S27:S29)","v":807424.21},{"$f":"SUM(T27:T29)","v":804334.21},{"$f":"SUM(U27:U29)","v":799184.21},807424.21,{"$f":"SUM(W27:W29)","v":858924.21},{"$f":"SUM(X27:X29)","v":855834.21},{"$f":"SUM(Y27:Y29)","v":850684.21},858924.21,{"$f":"SUM(AA27:AA29)","v":945950},{"$f":"SUM(AB27:AB29)","v":942551},{"$f":"SUM(AC27:AC29)","v":937452},945950,{"$f":"SUM(AE27:AE29)","v":995802},{"$f":"SUM(AF27:AF29)","v":991836},{"$f":"SUM(AG27:AG29)","v":981073},995802,{"$f":"SUM(AI27:AI29)","v":987256},{"$f":"SUM(AJ27:AJ29)","v":983329},{"$f":"SUM(AK27:AK29)","v":973792},987256,{"$f":"SUM(AM27:AM29)","v":987256},{"$f":"SUM(AN27:AN29)","v":983329},{"$f":"SUM(AO27:AO29)","v":973792},987256,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2013-14","2014-15","2013-03-01","2014-03-31"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Cess @ 2%",null,null,null,"Cess @ 2%",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2014-15","2015-16","2014-03-01","2015-03-31"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2015-16","2016-17","2015-03-01","2016-03-31"]
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[]
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[]
[]
[null,null,null,null,"Selected Fin.Year"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"MONTH SEPRATE FOR HRA"]
[null,null,"Fin._Year","Asst._Year","Month Name",null,"Selected data for Tax Calculator",null,null,null,null,null,null,"Fin. Year","Month"]
[null,{"$f":"C53","v":"1985-86"},"1985-86","1986-87","1985-04-01","1986-03-31","Fin. Year","Month","Year",null,null,null,null,{"$f":"HRA!C10","v":"2021-22"},{"$f":"VLOOKUP($N$53,$C$53:$E$90,3)","v":"2021-04-01"}]
[null,{"$f":"C54","v":"1986-87"},"1986-87","1987-88",{"$f":"DATE(YEAR(E53),MONTH(E53)+12,DAY(E53))","v":"1986-04-01"},{"$f":"DATE(YEAR(F53),MONTH(F53)+12,DAY(F53))","v":"1987-03-31"},{"$f":"'Table for Tax Cal'!C1120","v":"2021-22"},{"$f":"VLOOKUP($G$54,$C$53:$E$90,3)","v":"2021-04-01"},{"$f":"YEAR(H54)","v":2021}]
[null,"1987-88","1987-88","1988-89",{"$f":"DATE(YEAR(E54),MONTH(E54)+12,DAY(E54))","v":"1987-04-01"},"1988-03-31","Day","Space","Month","Space","Year","Final Result",null,"MONTH SEPRATE FOR Gross Salary"]
[null,"1988-89","1988-89","1989-90","1988-04-01","1989-03-31",15,"-","Jun","-",{"$f":"RIGHT($I$54,4)","v":"2021"},{"$f":"CONCATENATE(G56,H56,I56,J56,K56)","v":"15-Jun-2021"},null,"Fin. Year","Month"]
[null,"1989-90","1989-90","1990-91","1989-04-01","1990-03-31",15,"-","Sep","-",{"$f":"RIGHT($I$54,4)","v":"2021"},{"$f":"CONCATENATE(G57,H57,I57,J57,K57)","v":"15-Sep-2021"},null,{"$f":"'Gross Salary'!I33","v":"2021-22"},{"$f":"VLOOKUP($N$57,$C$53:$E$90,3)","v":"2021-04-01"}]
[null,"1990-91","1990-91","1991-92","1990-04-01","1991-03-31",15,"-","Dec","-",{"$f":"RIGHT($I$54,4)","v":"2021"},{"$f":"CONCATENATE(G58,H58,I58,J58,K58)","v":"15-Dec-2021"}]
[null,"1991-92","1991-92","1992-93","1991-04-01","1992-03-31",15,"-","Mar","-",{"$f":"RIGHT($I$54,4)+1","v":2022},{"$f":"CONCATENATE(G59,H59,I59,J59,K59)","v":"15-Mar-2022"}]
[null,"1992-93","1992-93","1993-94","1992-04-01","1993-03-31",31,"-","Mar","-",{"$f":"RIGHT($I$54,4)+1","v":2022},{"$f":"CONCATENATE(G60,H60,I60,J60,K60)","v":"31-Mar-2022"}]
[null,"1993-94","1993-94","1994-95","1993-04-01","1994-03-31"]
[null,"1994-95","1994-95","1995-96","1994-04-01","1995-03-31","Selected data for Statement"]
[null,"1995-96","1995-96","1996-97","1995-04-01","1996-03-31","Fin. Year","Month","Year"]
[null,"1996-97","1996-97","1997-98","1996-04-01","1997-03-31",{"$f":"'Table for Statement'!$C$1120","v":"2021-22"},{"$f":"VLOOKUP($G$64,$C$53:$E$90,3)","v":"2021-04-01"},{"$f":"YEAR(H64)","v":2021}]
[null,"1997-98","1997-98","1998-99","1997-04-01","1998-03-31","Day","Space","Month","Space","Year","Final Result"]
[null,"1998-99","1998-99","1999-00","1998-04-01","1999-03-31",15,"-","Jun","-",{"$f":"RIGHT($I$64,4)","v":"2021"},{"$f":"CONCATENATE(G66,H66,I66,J66,K66)","v":"15-Jun-2021"}]
[null,"1999-00","1999-00","2000-01","1999-04-01","2000-03-31",15,"-","Sep","-",{"$f":"RIGHT($I$64,4)","v":"2021"},{"$f":"CONCATENATE(G67,H67,I67,J67,K67)","v":"15-Sep-2021"}]
[null,"2000-01","2000-01","2001-02","2000-04-01","2001-03-31",15,"-","Dec","-",{"$f":"RIGHT($I$64,4)","v":"2021"},{"$f":"CONCATENATE(G68,H68,I68,J68,K68)","v":"15-Dec-2021"}]
[null,"2001-02","2001-02","2002-03","2001-04-01","2002-03-31",15,"-","Mar","-",{"$f":"RIGHT($I$64,4)+1","v":2022},{"$f":"CONCATENATE(G69,H69,I69,J69,K69)","v":"15-Mar-2022"}]
[null,"2002-03","2002-03","2003-04","2002-04-01","2003-03-31",31,"-","Mar","-",{"$f":"RIGHT($I$64,4)+1","v":2022},{"$f":"CONCATENATE(G70,H70,I70,J70,K70)","v":"31-Mar-2022"}]
[null,"2003-04","2003-04","2004-05","2003-04-01","2004-03-31"]
[null,"2004-05","2004-05","2005-06","2004-04-01","2005-03-31","Selected data for from no 16"]
[null,"2005-06","2005-06","2006-07","2005-04-01","2006-03-31","Fin. Year","Asst. Year","From","To"]
[null,"2006-07","2006-07","2007-08","2006-04-01","2007-03-31",{"$f":"INDEX($C$53:$C$90,MATCH($H$74,$D$53:$D$90,0))","v":"2021-22"},{"$f":"'Form no 16'!L20","v":"2022-23"},{"$f":"INDEX($E$53:$E$90,MATCH($H$74,$D$53:$D$90,0))","v":"2021-04-01"},{"$f":"INDEX($F$53:$F$90,MATCH($H$74,$D$53:$D$90,0))","v":"2022-03-31"}]
[null,"2007-08","2007-08","2008-09","2007-04-01","2008-03-31"]
[null,"2008-09","2008-09","2009-10","2008-04-01","2009-03-31","Selected data for DDO data"]
[null,"2009-10","2009-10","2010-11","2009-04-01","2010-03-31","Fin. Year","Month","Year"]
[null,"2010-11","2010-11","2011-12","2010-04-01","2011-03-31",{"$f":"'DDO Data'!H17","v":"2021-22"},{"$f":"VLOOKUP($G$78,$C$53:$E$90,3)","v":"2021-04-01"},{"$f":"YEAR(H78)","v":2021}]
[null,"2011-12","2011-12","2012-13","2011-04-01","2012-03-31"]
[null,"2012-13","2012-13","2013-14","2012-04-01","2013-03-31","Selected data for Gross Salary"]
[null,"2013-14","2013-14","2014-15","2013-04-01","2014-03-31","Fin. Year","Month","Year"]
[null,"2014-15","2014-15","2015-16","2014-04-01","2015-03-31",{"$f":"'Gross Salary'!$I$2","v":"2021-22"},{"$f":"VLOOKUP($G$82,$C$53:$E$90,3)","v":"2021-04-01"},{"$f":"YEAR(H82)","v":2021}]
[null,"2015-16","2015-16","2016-17","2015-04-01","2016-03-31"]
[null,"2016-17","2016-17","2017-18","2016-04-01","2017-03-31"]
[null,"2017-18","2017-18","2018-19","2017-04-01","2018-03-31"]
[null,"2017-18","2017-18","2018-19","2017-04-01","2018-03-31"]
[null,"2018-19","2018-19","2019-20","2018-04-01","2019-03-31"]
[null,"2019-20","2019-20","2020-21","2019-04-01","2020-03-31"]
[null,"2020-21","2020-21","2021-22","2020-04-01","2021-03-31"]
[null,"2021-22","2021-22","2022-23","2021-04-01","2022-03-31"]
[]
[null,null,null,"Sepration of Month & Year on the basis of selected F. Year",null,null,null,null,null,null,null,null,null,null,null,"Calculation Sheet"]
[null,null,null,null,"2012-06-15",{"$f":"'Tax Calculation'!C4","v":"2021-22"},{"$f":"VLOOKUP($F$93,$D$104:$G$113,4)","v":"2014-04-01"},{"$f":"YEAR(G93)","v":2014}]
[null,null,null,"F.Year","A. Year","CODE","MONTHS","Date  upto",null,null,null,null,null,null,null,null,"Tax Rate :",3]
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[null,null,null,"2006-07","2007-08","B","2006-03-01","2012-09-15",15,"-","Sep","-",{"$f":"RIGHT($H$93,4)","v":"2014"},{"$f":"CONCATENATE(I96,J96,K96,L96,M96)","v":"15-Sep-2014"}]
[null,null,null,"2007-08","2008-09","C","2007-03-01","2012-12-15",15,"-","Dec","-",{"$f":"RIGHT($H$93,4)","v":"2014"},{"$f":"CONCATENATE(I97,J97,K97,L97,M97)","v":"15-Dec-2014"},null,null,"• Calculate Net & Taxable amount from Gross Value"]
[null,null,null,"2008-09","2009-10","D","2008-03-01","2013-03-15",15,"-","Mar","-",{"$f":"RIGHT($H$93,4)+1","v":2015},{"$f":"CONCATENATE(I98,J98,K98,L98,M98)","v":"15-Mar-2015"},null,null,"Gross",1000,"Net",{"$f":"+R98/(100+R94)*100","v":970.87378640776694},"Tax",{"$f":"+R98*R94/(100+R94)","v":29.126213592233011}]
[null,null,null,"2009-10","2010-11","E","2009-03-01","2013-03-31",31,"-","Mar","-",{"$f":"RIGHT($H$93,4)+1","v":2015},{"$f":"CONCATENATE(I99,J99,K99,L99,M99)","v":"31-Mar-2015"}]
[null,null,null,"2010-11","2011-12","F","2010-03-01"]
[null,null,null,"2011-12","2012-13","G","2011-03-01",null,null,null,null,null,null,null,null,null,"• Calculate Gross & Taxable amount from Net Value"]
[null,null,null,"2012-13","2013-14","H","2012-03-01",null,null,null,null,null,null,null,null,null,"Gross",{"$f":"T102*(100+R94)/100","v":1030},"Net",1000,"Tax",{"$f":"+T102*R94/100","v":30}]
[null,null,null,"2004-05",null,"I","2013-03-01"]
[null,null,null,"2005-06",{"$f":"D105","v":"2006-07"},"A","2005-03-01","2012-06-15",15,"-","Jun","-",{"$f":"RIGHT($H$93,4)","v":"2014"},{"$f":"CONCATENATE(I104,J104,K104,L104,M104)","v":"15-Jun-2014"}]
[null,null,null,"2006-07","2007-08","B","2006-03-01","2012-09-15",15,"-","Sep","-",{"$f":"RIGHT($H$93,4)","v":"2014"},{"$f":"CONCATENATE(I105,J105,K105,L105,M105)","v":"15-Sep-2014"},null,null,"• Calculate Gross & Net amount from Taxable Value"]
[null,null,null,"2007-08","2008-09","C","2007-03-01","2012-12-15",15,"-","Dec","-",{"$f":"RIGHT($H$93,4)","v":"2014"},{"$f":"CONCATENATE(I106,J106,K106,L106,M106)","v":"15-Dec-2014"},null,null,"Gross",{"$f":"ROUND(V106*(100+R94)/R94,0)","v":103},"Net",{"$f":"V106/R94*100","v":100},"Tax",3]
[null,null,null,"2008-09","2009-10","D","2008-03-01","2013-03-15",15,"-","Mar","-",{"$f":"RIGHT($H$93,4)+1","v":2015},{"$f":"CONCATENATE(I107,J107,K107,L107,M107)","v":"15-Mar-2015"}]
[null,null,null,"2009-10","2010-11","E","2009-03-01","2013-03-31",31,"-","Mar","-",{"$f":"RIGHT($H$93,4)+1","v":2015},{"$f":"CONCATENATE(I108,J108,K108,L108,M108)","v":"31-Mar-2015"}]
[null,null,null,"2010-11","2011-12","F","2010-03-01"]
[null,null,null,"2011-12","2012-13","G","2011-03-01",null,null,null,null,null,null,null,null,null,"Input","Input",null,null,"Output"]
[null,null,null,"2012-13","2013-14","H","2012-03-01",null,null,null,null,null,null,null,null,"Calculate Net & Taxable amount from Gross Value","Tax Rate","Gross Value",{"$f":"'Useful Calculation'!E33","v":10},{"$f":"'Useful Calculation'!G33","v":1000},"Net Value","Tax",{"$f":"ROUND(T111/(100+S111)*100,0)","v":909},{"$f":"ROUND(T111*S111/(100+S111),0)","v":91}]
[null,null,null,"2013-14",null,"I","2013-03-01",null,null,null,null,null,null,null,null,"Calculate Gross & Taxable amount from Net Value","Tax Rate","Net Value",{"$f":"'Useful Calculation'!E33","v":10},{"$f":"'Useful Calculation'!G33","v":1000},"Gross Value","Tax",{"$f":"ROUND(T112*(100+S112)/100,0)","v":1100},{"$f":"ROUND(T112*S112/100,0)","v":100}]
[null,null,null,"2014-15",null,"J","2014-04-01",null,null,null,null,null,null,null,null,"Calculate Gross & Net amount from Taxable Value","Tax ","Net Value",{"$f":"'Useful Calculation'!E33","v":10},{"$f":"'Useful Calculation'!G33","v":1000},"Net Value","Gross Value",{"$f":"ROUND(T113*(100+S113)/S113,0)","v":11000},{"$f":"ROUND(T113/S113*100,0)","v":10000}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Useful Calculation'!A32","v":"Calculate Gross & Net amount from Taxable Value"},{"$f":"INDEX($Q$111:$Q$113,MATCH($P$114,$P$111:$P$113,0))","v":"Tax "},{"$f":"INDEX($R$111:$R$113,MATCH($P$114,$P$111:$P$113,0))","v":"Net Value"},null,null,{"$f":"INDEX($U$111:$U$113,MATCH($P$114,$P$111:$P$113,0))","v":"Net Value"},{"$f":"INDEX($V$111:$V$113,MATCH($P$114,$P$111:$P$113,0))","v":"Gross Value"},{"$f":"INDEX($W$111:$W$113,MATCH($P$114,$P$111:$P$113,0))","v":11000},{"$f":"INDEX($X$111:$X$113,MATCH($P$114,$P$111:$P$113,0))","v":10000}]
[null,null,null,"Financial Year for NSC intrest",null,null,"FIN. YEAR FOR SELECT",null,"Purchase between","Purchase between","Purchase between","Purchase between","Purchase between","Purchase on or"]
[null,null,null,"F. Year 2009-10","2009-10",{"$f":"CONCATENATE(pks!D116,\" \",pks!E116)","v":"F. Year 2009-10 2009-10"},"2005-06",null,"1-Jan-89 to 31-Dec-98","1-Jan-99 to 14-Jan-00","15-Jan-00 to 28-Feb-01","1-Mar-01 to 28-Feb-02","1-Mar-02 to 28-Feb-03","after 1-Mar-03"]
[null,null,null,"F. Year 2010-11","2010-11",{"$f":"CONCATENATE(pks!D117,\" \",pks!E117)","v":"F. Year 2010-11 2010-11"},"2006-07","The year for which","[Vide Rule 15(1) of the","[Vide Rule 15(2) of the","[Vide Rule 15(3) of the","[Vide Rule 15(4) of the","[Vide Rule 15(5) of the","[Vide Rule 15(6) of the"]
[null,null,null,"F. Year 2011-12","2011-12",{"$f":"CONCATENATE(pks!D118,\" \",pks!E118)","v":"F. Year 2011-12 2011-12"},"2007-08","interest accruess","NSC (VIII) Issue Rules,1989","NSC (VIII) Issue Rules,1989","NSC (VIII) Issue Rules,1989","NSC (VIII) Issue Rules,1989","NSC (VIII) Issue Rules,1989","NSC (VIII) Issue Rules,1989"]
[null,null,null,"F. Year 2012-13","2012-13",{"$f":"CONCATENATE(pks!D119,\" \",pks!E119)","v":"F. Year 2012-13 2012-13"},"2008-09",null,0.12,0.115,0.11,9.5000000000000001E-2,0.09,0.08]
[null,null,null,"F. Year 2013-14","2013-14",{"$f":"CONCATENATE(pks!D120,\" \",pks!E120)","v":"F. Year 2013-14 2013-14"},"2009-10","First year",12.4,11.83,11.3,9.7200000000000006,9.1999999999999993,8.16]
[null,null,null,"F. Year 2014-15","2014-15",{"$f":"CONCATENATE(pks!D121,\" \",pks!E121)","v":"F. Year 2014-15 2014-15"},"2010-11","Second year",13.9,13.23,12.58,10.67,10.050000000000001,8.83]
[null,null,null,"F. Year 2015-16","2015-16","2015-16","2011-12","Third year",15.6,14.8,14,11.71,10.97,9.5500000000000007]
[null,null,null,null,null,null,"2012-13","Fourth year",17.5,16.54,15.58,12.85,11.98,10.33]
[null,null,null,null,null,null,"2013-14","Fifth year",19.7,18.510000000000002,17.350000000000001,14.1,13.09,11.17]
[null,null,null,null,null,null,"2014-15","Sixth year",22.4,20.69,19.309999999999999,15.47,14.29,12.08]
[null,null,null,null,null,null,null,"Interest Total:",101.5,95.6,90.12,74.52,69.59,60.12]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"(1+8%/2)^2-2","v":-0.91839999999999988}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(I)","(J)","(K)","(L)","(M)","(N)","(O)"]
[null,null,null,null,null,null,null,"Purchase From->","1980-01-01",{"$f":"I130+1","v":"1999-01-01"},"2000-01-15","2001-03-01","2002-03-01","2003-03-01","2011-12-01","2012-04-01","2013-04-01","2016-04-01","2016-04-01","2016-10-01","2017-04-01","2017-07-01","2018-01-01","2019-04-01"]
[null,null,null,null,null,null,null,"Purchase To->","1998-12-31","2000-01-14","2001-02-28","2002-02-28","2003-02-28","2011-11-30","2012-03-31","2013-03-31","2016-03-31","2016-09-30","2016-09-30","2017-03-31","2017-06-30","2017-12-31","2019-03-31","2020-03-31"]
[null,null,null,null,null,null,null,"Interest Rate ->",0.12,0.115,0.11,9.5000000000000001E-2,0.09,0.08,8.4000000000000005E-2,8.5999999999999993E-2,8.5000000000000006E-2,8.1000000000000003E-2,0.08,7.9000000000000001E-2,7.8E-2,7.5999999999999998E-2,7.5999999999999998E-2,7.5999999999999998E-2]
[null,null,null,null,null,null,null,"1st  com. year",12.4,11.83,11.3,9.7200000000000006,9.1999999999999993,8.16,8.58,8.7799999999999994,8.68,8.68,8.1,8,7.9,7.8,7.6,{"$f":"W132","v":7.6},{"$f":"H132","v":"1st  com. year"}]
[null,null,null,null,null,null,null,"2nd  com. year",13.9,13.23,12.58,10.67,10.050000000000001,8.83,9.31,9.56,9.43,9.43,8.76,8.64,8.52,8.41,8.18,{"$f":"W133","v":8.18},{"$f":"H133","v":"2nd  com. year"}]
[null,null,null,null,null,null,null,"3rd  com. year",15.6,14.8,14,11.71,10.97,9.5500000000000007,10.11,10.4,10.25,10.25,9.4600000000000009,9.33,9.1999999999999993,9.06,8.8000000000000007,8.8000000000000007,"3rd  com. year"]
[null,null,null,null,null,null,null,"4th  com. year",17.5,16.54,15.58,12.85,11.98,10.33,10.98,11.31,11.14,11.14,10.23,10.08,9.92,9.77,9.4700000000000006,9.4700000000000006,"4th  com. year"]
[null,null,null,null,null,null,null,"5th  com. year",19.7,18.510000000000002,17.350000000000001,14.1,13.09,11.17,11.92,12.3,12.11,12.11,11.06,10.88,10.71,10.53,10.19,10.19,"5th  com. year"]
[null,null,null,null,null,null,null,"6th  com. year",22.4,20.69,19.309999999999999,15.47,14.29,12.08,0,0,0,0,12.08,0,0,0,0,0,"6th  com. year"]
[null,null,null,null,null,null,null,"Total Interest",111.5,95.6,90.12,74.52,69.59,60.12,50.9,52.35,51.61,48.74,60.12,60.12,60.12,60.12,60.12,60.12,"Total Interest"]
[null,null,null,null,null,null,null,"Maturity Amount",201.5,195.6,190.12,174.52,169.59,160.12,150.9,152.35,151.61000000000001,{"$f":"100+R138","v":148.74},160.12,160.12,160.12,160.12,160.12,160.12]
[null,null,null,null,null,null,null,null,"Calendar Year Start:",{"$f":"Q156","v":"2019-04-01"},{"$f":"DATE(YEAR(J140)-6,MONTH(J140),DAY(J140))","v":"2013-04-01"},null,null,null,null,null,1,2,null,3,null,4]
[null,null,null,null,null,null,null,null,null,{"$f":"Q157","v":"2019-04-01"},{"$f":"DATE(YEAR(J141)-6,MONTH(J141),DAY(J141))","v":"2013-04-01"}]
[]
[null,null,null,null,null,null,null,"Purchased Year","Date of Purchase\n(DD/MM/YYYY)","Amount Invested Rs","Accrued Interest Rs","Purchase Year","CODE","Rate Applied","NSC_YEAR","Year Code","Relvant F.Y."]
[null,null,null,null,null,null,null,null,{"$f":"'Useful Calculation'!E5","v":"2018-04-01"},{"$f":"'Useful Calculation'!E6","v":1000},{"$f":"IF(M144>0,HLOOKUP(I144,$I$129:$X$139,3+M144,TRUE)*J144/100,0)","v":76},{"$f":"IF(AND(M144>0,J144>0),M144,\"\")","v":1},{"$f":"IF(AND(I144>=$K$140,I144<$J$140),CEILING(DAYS360(I144,$J$140)/360,1),0)","v":1},{"$f":"IF(K144>0,(K144*100)/J144,\"\")","v":7.6},"F. Year 2009-10",2,"2009-04-01"]
[null,null,null,null,null,null,null,null,{"$f":"'Useful Calculation'!H5","v":"2016-03-15"},{"$f":"'Useful Calculation'!H6","v":1000},{"$f":"IF(M145>0,HLOOKUP(I145,$I$129:$R$139,3+M145,TRUE)*J145/100,0)","v":111.4},{"$f":"IF(AND(M145>0,J145>0),M145,\"\")","v":4},{"$f":"IF(AND(I145>=$K$141,I145<$J$141),CEILING(DAYS360(I145,$J$141)/360,1),0)","v":4},11.14,"F. Year 2010-11",3,"2010-04-01"]
[null,null,null,null,null,null,null,null,null,null,0,"",{"$f":"IF(AND(I146>=$K$140,I146<$J$140),CEILING(DAYS360(I146,$J$140)/360,1),0)","v":0},"","F. Year 2011-12",4,"2011-04-01"]
[null,null,null,null,null,null,null,null,null,null,0,"",0,"","F. Year 2012-13",5,"2012-04-01"]
[null,null,null,null,null,null,null,null,null,null,0,"",0,"","F. Year 2013-14",6,"2013-04-01"]
[null,null,null,null,null,null,null,null,null,null,0,"",0,"","F. Year 2014-15",7,"2014-04-01"]
[null,null,null,null,null,null,null,null,null,0,0,"",0,"","F.Year 2015-16",8,"2015-04-01"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF(M151>0,HLOOKUP(I151,$I$129:$R$139,3+M151,TRUE)*J151/100,0)","v":0},{"$f":"IF(AND(M151>0,J151>0),M151,\"\")","v":""},0,{"$f":"IF(K151>0,(K151*100)/J151,\"\")","v":""},"F.Year 2016-17",8,"2016-04-01"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"F. Year 2017-18",8,"2017-04-01"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"F. Year 2018-19",8,"2018-04-01"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"F. Year 2019-20",8,"2019-04-01"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"F. Year 2019-20",8,"2019-04-01"]
[null,null,null,null,null,null,null,"Total Accrued Interest",null,null,{"$f":"SUM(K144:K146)","v":187.4},null,null,null,{"$f":"'Useful Calculation'!E7","v":"F. Year 2019-20"},{"$f":"INDEX($P$144:$P$155,MATCH(O156,$O$144:$O$155,0))","v":8},{"$f":"INDEX($Q$144:$Q$155,MATCH(O156,$O$144:$O$155,0))","v":"2019-04-01"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Useful Calculation'!H7","v":"F. Year 2019-20"},{"$f":"INDEX($P$144:$P$155,MATCH(O157,$O$144:$O$155,0))","v":8},{"$f":"INDEX($Q$144:$Q$155,MATCH(O157,$O$144:$O$155,0))","v":"2019-04-01"}]
[]
["Determination of Maximum limit under Chapter VIA for f.y. 2014-15",null,null,null,null,null,null,null,null,"Determination of Maximum limit under Chapter VIA for f.y. 2015-16",null,null,null,null,null,null,null,null,"Determination of Maximum limit under Chapter VIA for f.y. 2016-17",null,null,null,null,null,null,null,null,"Determination of Maximum limit under Chapter VIA for f.y. 2017-18",null,null,null,null,null,null,null,null,"Determination of Maximum limit under Chapter VIA for f.y. 2018-19",null,null,null,null,null,null,null,null,"Determination of Maximum limit under Chapter VIA for f.y. 2019-20"]
[null,"Selected Tax Category",{"$f":"'Tax Calculation'!E4","v":"MALE"},null,null,null,null,null,null,null,"Selected Tax Category",{"$f":"C160","v":"MALE"},null,null,null,null,null,null,null,"Selected Tax Category",{"$f":"L160","v":"MALE"},null,null,null,null,null,null,null,"Selected Tax Category",{"$f":"U160","v":"MALE"},null,null,null,null,null,null,null,"Selected Tax Category",{"$f":"AD160","v":"MALE"},null,null,null,null,null,null,null,"Selected Tax Category",{"$f":"AM160","v":"MALE"}]
["Section","Name of section","MALE","FEMALE","SENIOR CITIZEN","VERY SENIOR CITIZEN","Max Limit","Remarks",null,"Section","Name of section","MALE","FEMALE","SENIOR CITIZEN","VERY SENIOR CITIZEN","Max Limit","Remarks",null,"Section","Name of section","MALE","FEMALE","SENIOR CITIZEN","VERY SENIOR CITIZEN","Max Limit","Remarks",null,"Section","Name of section","MALE","FEMALE","SENIOR CITIZEN","VERY SENIOR CITIZEN","Max Limit","Remarks",null,"Section","Name of section","MALE","FEMALE","SENIOR CITIZEN","VERY SENIOR CITIZEN","Max Limit","Remarks",null,"Section","Name of section","MALE","FEMALE","SENIOR CITIZEN","VERY SENIOR CITIZEN","Max Limit","Remarks"]
["U/S 80 C ","Invesment in specified investment plans","Upto Rs. 150000","Upto Rs. 150000","Upto Rs. 150000","Upto Rs. 150000",{"$f":"IF($C$160=$C$161,C162,IF($C$160=$D$161,D162,IF($C$160=$E$161,E162,F162)))","v":"Upto Rs. 150000"},"(Maxi. Limit Rs. 150000 (from F.Y. 14-15))",{"$f":"CONCATENATE(G162,\"  \",H162)","v":"Upto Rs. 150000  (Maxi. Limit Rs. 150000 (from F.Y. 14-15))"},"U/S 80 C ","Invesment in specified investment plans","Upto Rs. 150000","Upto Rs. 150000","Upto Rs. 150000","Upto Rs. 150000",{"$f":"IF($C$160=$C$161,L162,IF($C$160=$D$161,M162,IF($C$160=$E$161,N162,O162)))","v":"Upto Rs. 150000"},"(Maxi. Limit Rs. 150000 (from F.Y. 15--16))",{"$f":"CONCATENATE(P162,\"  \",Q162)","v":"Upto Rs. 150000  (Maxi. Limit Rs. 150000 (from F.Y. 15--16))"},"U/S 80 C ","Invesment in specified investment plans","Upto Rs. 150000","Upto Rs. 150000","Upto Rs. 150000","Upto Rs. 150000",{"$f":"IF($C$160=$C$161,U162,IF($C$160=$D$161,V162,IF($C$160=$E$161,W162,X162)))","v":"Upto Rs. 150000"},"(Maxi. Limit Rs. 150000 (from F.Y. 15--16))",{"$f":"CONCATENATE(Y162,\"  \",Z162)","v":"Upto Rs. 150000  (Maxi. Limit Rs. 150000 (from F.Y. 15--16))"},"U/S 80 C ","Invesment in specified investment plans","Upto Rs. 150000","Upto Rs. 150000","Upto Rs. 150000","Upto Rs. 150000",{"$f":"IF($C$160=$C$161,AD162,IF($C$160=$D$161,AE162,IF($C$160=$E$161,AF162,AG162)))","v":"Upto Rs. 150000"},"(Maxi. Limit Rs. 150000 (from F.Y. 15--16))",{"$f":"CONCATENATE(AH162,\"  \",AI162)","v":"Upto Rs. 150000  (Maxi. Limit Rs. 150000 (from F.Y. 15--16))"},"U/S 80 C ","Invesment in specified investment plans","Upto Rs. 150000","Upto Rs. 150000","Upto Rs. 150000","Upto Rs. 150000",{"$f":"IF($C$160=$C$161,AM162,IF($C$160=$D$161,AN162,IF($C$160=$E$161,AO162,AP162)))","v":"Upto Rs. 150000"},"(Maxi. Limit Rs. 150000 (from F.Y. 15--16))",{"$f":"CONCATENATE(AQ162,\"  \",AR162)","v":"Upto Rs. 150000  (Maxi. Limit Rs. 150000 (from F.Y. 15--16))"},"U/S 80 C ","Invesment in specified investment plans","Upto Rs. 150000","Upto Rs. 150000","Upto Rs. 150000","Upto Rs. 150000",{"$f":"IF($C$160=$C$161,AV162,IF($C$160=$D$161,AW162,IF($C$160=$E$161,AX162,AY162)))","v":"Upto Rs. 150000"},"(Maxi. Limit Rs. 150000 (from F.Y. 15--16))",{"$f":"CONCATENATE(AZ162,\"  \",BA162)","v":"Upto Rs. 150000  (Maxi. Limit Rs. 150000 (from F.Y. 15--16))"}]
["U/S 80CCC","Payment of premium for annuity plan of LIC or any other  ","Upto Rs. 100000","Upto Rs. 100000","Upto Rs. 100000","Upto Rs. 100000","Upto Rs. 100000","(such amount shall not be allowed under section 80C.)","Upto Rs. 100000  (such amount shall not be allowed under section 80C.)","U/S 80CCC","Payment of premium for annuity plan of LIC or any other  ","Upto Rs. 150000","Upto Rs. 150000","Upto Rs. 150000","Upto Rs. 150000","Upto Rs. 150000","(such amount shall not be allowed under section 80C.)","Upto Rs. 150000  (such amount shall not be allowed under section 80C.)","U/S 80CCC","Payment of premium for annuity plan of LIC or any other  ","Upto Rs. 150000","Upto Rs. 150000","Upto Rs. 150000","Upto Rs. 150000",{"$f":"IF($C$160=$C$161,U163,IF($C$160=$D$161,V163,IF($C$160=$E$161,W163,X163)))","v":"Upto Rs. 150000"},"(such amount shall not be allowed under section 80C.)",{"$f":"CONCATENATE(Y163,\"  \",Z163)","v":"Upto Rs. 150000  (such amount shall not be allowed under section 80C.)"},"U/S 80CCC","Payment of premium for annuity plan of LIC or any other  ","Upto Rs. 150000","Upto Rs. 150000","Upto Rs. 150000","Upto Rs. 150000",{"$f":"IF($C$160=$C$161,AD163,IF($C$160=$D$161,AE163,IF($C$160=$E$161,AF163,AG163)))","v":"Upto Rs. 150000"},"(such amount shall not be allowed under section 80C.)",{"$f":"CONCATENATE(AH163,\"  \",AI163)","v":"Upto Rs. 150000  (such amount shall not be allowed under section 80C.)"},"U/S 80CCC","Payment of premium for annuity plan of LIC or any other  ","Upto Rs. 150000","Upto Rs. 150000","Upto Rs. 150000","Upto Rs. 150000",{"$f":"IF($C$160=$C$161,AM163,IF($C$160=$D$161,AN163,IF($C$160=$E$161,AO163,AP163)))","v":"Upto Rs. 150000"},"(such amount shall not be allowed under section 80C.)",{"$f":"CONCATENATE(AQ163,\"  \",AR163)","v":"Upto Rs. 150000  (such amount shall not be allowed under section 80C.)"},"U/S 80CCC","Contributions to certain pension funds of LIC or any other insurer ","Upto Rs. 150000","Upto Rs. 150000","Upto Rs. 150000","Upto Rs. 150000",{"$f":"IF($C$160=$C$161,AV163,IF($C$160=$D$161,AW163,IF($C$160=$E$161,AX163,AY163)))","v":"Upto Rs. 150000"},"(such amount shall not be allowed under section 80C.)",{"$f":"CONCATENATE(AZ163,\"  \",BA163)","v":"Upto Rs. 150000  (such amount shall not be allowed under section 80C.)"}]
["U/S 80 CCD(1)","Employee cont. towards new pension scheme","Upto Rs. 100000","Upto Rs. 100000","Upto Rs. 100000","Upto Rs. 100000","Upto Rs. 100000","(Equal to 10% of Salary  but not exceed Rs. 100000)","Upto Rs. 100000  (Equal to 10% of Salary  but not exceed Rs. 100000)","U/S 80 CCD(1)","Employee cont. towards new pension scheme","Upto Rs. 150000","Upto Rs. 150000","Upto Rs. 150000","Upto Rs. 150000","Upto Rs. 150000","(Equal to 10% of Salary  but not exceed Rs. 150000)","Upto Rs. 150000  (Equal to 10% of Salary  but not exceed Rs. 150000)","U/S 80 CCD(1)","Employee cont. towards new pension scheme","Upto Rs. 150000","Upto Rs. 150000","Upto Rs. 150000","Upto Rs. 150000",{"$f":"IF($C$160=$C$161,U164,IF($C$160=$D$161,V164,IF($C$160=$E$161,W164,X164)))","v":"Upto Rs. 150000"},"(Equal to 10% of Salary  but not exceed Rs. 150000)",{"$f":"CONCATENATE(Y164,\"  \",Z164)","v":"Upto Rs. 150000  (Equal to 10% of Salary  but not exceed Rs. 150000)"},"U/S 80 CCD(1)","Employee cont. towards new pension scheme","Upto Rs. 150000","Upto Rs. 150000","Upto Rs. 150000","Upto Rs. 150000",{"$f":"IF($C$160=$C$161,AD164,IF($C$160=$D$161,AE164,IF($C$160=$E$161,AF164,AG164)))","v":"Upto Rs. 150000"},"(Equal to 20% of Salary  but not exceed Rs. 150000)",{"$f":"CONCATENATE(AH164,\"  \",AI164)","v":"Upto Rs. 150000  (Equal to 20% of Salary  but not exceed Rs. 150000)"},"U/S 80 CCD(1)","Employee cont. towards new pension scheme","Upto Rs. 150000","Upto Rs. 150000","Upto Rs. 150000","Upto Rs. 150000",{"$f":"IF($C$160=$C$161,AM164,IF($C$160=$D$161,AN164,IF($C$160=$E$161,AO164,AP164)))","v":"Upto Rs. 150000"},"(Equal to 20% of Salary  but not exceed Rs. 150000)",{"$f":"CONCATENATE(AQ164,\"  \",AR164)","v":"Upto Rs. 150000  (Equal to 20% of Salary  but not exceed Rs. 150000)"},"U/S 80 CCD(1)","Employee cont. towards new pension scheme","Upto Rs. 150000","Upto Rs. 150000","Upto Rs. 150000","Upto Rs. 150000",{"$f":"IF($C$160=$C$161,AV164,IF($C$160=$D$161,AW164,IF($C$160=$E$161,AX164,AY164)))","v":"Upto Rs. 150000"},"(Equal to 20% of Salary  but not exceed Rs. 150000)",{"$f":"CONCATENATE(AZ164,\"  \",BA164)","v":"Upto Rs. 150000  (Equal to 20% of Salary  but not exceed Rs. 150000)"}]
["U/S 80CCE-TOTAL OF[(i)+(ii)+(iii)](Subject to limit RS 100000)",null,"Note-","Note-","Note-","Note-","Note-","(the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)","Note-  (the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)","U/S 80CCE-TOTAL OF[(i)+(ii)+(iii)](Subject to limit RS 100000)",null,"Note-","Note-","Note-","Note-","Note-","(the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)","Note-  (the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)","U/S 80CCE-TOTAL OF[(i)+(ii)+(iii)](Subject to limit RS 100000)",null,"Note-","Note-","Note-","Note-",{"$f":"IF($C$160=$C$161,U165,IF($C$160=$D$161,V165,IF($C$160=$E$161,W165,X165)))","v":"Note-"},"(the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)",{"$f":"CONCATENATE(Y165,\"  \",Z165)","v":"Note-  (the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)"},"U/S 80CCE-TOTAL OF[(i)+(ii)+(iii)](Subject to limit RS 100000)",null,"Note-","Note-","Note-","Note-",{"$f":"IF($C$160=$C$161,AD165,IF($C$160=$D$161,AE165,IF($C$160=$E$161,AF165,AG165)))","v":"Note-"},"(the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)",{"$f":"CONCATENATE(AH165,\"  \",AI165)","v":"Note-  (the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)"},"U/S 80CCE-TOTAL OF[(i)+(ii)+(iii)](Subject to limit RS 100000)",null,"Note-","Note-","Note-","Note-",{"$f":"IF($C$160=$C$161,AM165,IF($C$160=$D$161,AN165,IF($C$160=$E$161,AO165,AP165)))","v":"Note-"},"(the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)",{"$f":"CONCATENATE(AQ165,\"  \",AR165)","v":"Note-  (the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)"},"U/S 80CCE-TOTAL OF[(i)+(ii)+(iii)](Subject to limit RS 100000)",null,"Note-","Note-","Note-","Note-",{"$f":"IF($C$160=$C$161,AV165,IF($C$160=$D$161,AW165,IF($C$160=$E$161,AX165,AY165)))","v":"Note-"},"(the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)",{"$f":"CONCATENATE(AZ165,\"  \",BA165)","v":"Note-  (the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)"}]
["U/S 80 CCD(1B)","Additional contribution towards NPS","N.A.","N.A.","N.A.","N.A.",null,"N.A.",{"$f":"CONCATENATE(G166,\"  \",H166)","v":"  N.A."},"U/S 80 CCD(1B)","Additional contribution towards NPS","Upto Rs. 50000","Upto Rs. 50000","Upto Rs. 50000","Upto Rs. 50000",{"$f":"IF($C$160=$C$161,L166,IF($C$160=$D$161,M166,IF($C$160=$E$161,N166,O166)))","v":"Upto Rs. 50000"},null,{"$f":"CONCATENATE(P166,\"  \",Q166)","v":"Upto Rs. 50000  "},"U/S 80 CCD(1B)","Additional contribution towards NPS","Upto Rs. 50000","Upto Rs. 50000","Upto Rs. 50000","Upto Rs. 50000",{"$f":"IF($C$160=$C$161,U166,IF($C$160=$D$161,V166,IF($C$160=$E$161,W166,X166)))","v":"Upto Rs. 50000"},null,{"$f":"CONCATENATE(Y166,\"  \",Z166)","v":"Upto Rs. 50000  "},"U/S 80 CCD(1B)","Additional contribution towards NPS","Upto Rs. 50000","Upto Rs. 50000","Upto Rs. 50000","Upto Rs. 50000",{"$f":"IF($C$160=$C$161,AD166,IF($C$160=$D$161,AE166,IF($C$160=$E$161,AF166,AG166)))","v":"Upto Rs. 50000"},"(Cont. in Atal Pension Yojana is also eligible)",{"$f":"CONCATENATE(AH166,\"  \",AI166)","v":"Upto Rs. 50000  (Cont. in Atal Pension Yojana is also eligible)"},"U/S 80 CCD(1B)","Additional contribution towards NPS","Upto Rs. 50000","Upto Rs. 50000","Upto Rs. 50000","Upto Rs. 50000",{"$f":"IF($C$160=$C$161,AM166,IF($C$160=$D$161,AN166,IF($C$160=$E$161,AO166,AP166)))","v":"Upto Rs. 50000"},"(Cont. in Atal Pension Yojana is also eligible)",{"$f":"CONCATENATE(AQ166,\"  \",AR166)","v":"Upto Rs. 50000  (Cont. in Atal Pension Yojana is also eligible)"},"U/S 80 CCD(1B)","Additional contribution towards NPS","Upto Rs. 50000","Upto Rs. 50000","Upto Rs. 50000","Upto Rs. 50000",{"$f":"IF($C$160=$C$161,AV166,IF($C$160=$D$161,AW166,IF($C$160=$E$161,AX166,AY166)))","v":"Upto Rs. 50000"},"(Cont. in Atal Pension Yojana is also eligible)",{"$f":"CONCATENATE(AZ166,\"  \",BA166)","v":"Upto Rs. 50000  (Cont. in Atal Pension Yojana is also eligible)"}]
["U/S 80 CCD(2)","Employer cont. towards new pension scheme ","10% of Salary","10% of Salary","10% of Salary","10% of Salary","10% of Salary","(Equal to 10% of Salary (Pay+D.A.)","10% of Salary  (Equal to 10% of Salary (Pay+D.A.)","U/S 80 CCD(2)","Employer cont. towards new pension scheme ","10% of Salary","10% of Salary","10% of Salary","10% of Salary","10% of Salary","(Equal to 10% of Salary (Pay+D.A.) ","10% of Salary  (Equal to 10% of Salary (Pay+D.A.) ","U/S 80 CCD(2)","Employer cont. towards new pension scheme ","10% of Salary","10% of Salary","10% of Salary","10% of Salary",{"$f":"IF($C$160=$C$161,U167,IF($C$160=$D$161,V167,IF($C$160=$E$161,W167,X167)))","v":"10% of Salary"},"(Equal to 10% of Salary (Pay+D.A.) ",{"$f":"CONCATENATE(Y167,\"  \",Z167)","v":"10% of Salary  (Equal to 10% of Salary (Pay+D.A.) "},"U/S 80 CCD(2)","Employer cont. towards new pension scheme ","10% of Salary","10% of Salary","10% of Salary","10% of Salary",{"$f":"IF($C$160=$C$161,AD167,IF($C$160=$D$161,AE167,IF($C$160=$E$161,AF167,AG167)))","v":"10% of Salary"},"(Equal to 10% of Salary (Pay+D.A.) ",{"$f":"CONCATENATE(AH167,\"  \",AI167)","v":"10% of Salary  (Equal to 10% of Salary (Pay+D.A.) "},"U/S 80 CCD(2)","Employer cont. towards new pension scheme ","10% of Salary","10% of Salary","10% of Salary","10% of Salary",{"$f":"IF($C$160=$C$161,AM167,IF($C$160=$D$161,AN167,IF($C$160=$E$161,AO167,AP167)))","v":"10% of Salary"},"(Equal to 10% of Salary (Pay+D.A.) ",{"$f":"CONCATENATE(AQ167,\"  \",AR167)","v":"10% of Salary  (Equal to 10% of Salary (Pay+D.A.) "},"U/S 80 CCD(2)","Employer cont. towards new pension scheme ","10% of Salary","10% of Salary","10% of Salary","10% of Salary",{"$f":"IF($C$160=$C$161,AV167,IF($C$160=$D$161,AW167,IF($C$160=$E$161,AX167,AY167)))","v":"10% of Salary"},"(Equal to 10% of Salary (Pay+D.A.) ",{"$f":"CONCATENATE(AZ167,\"  \",BA167)","v":"10% of Salary  (Equal to 10% of Salary (Pay+D.A.) "}]
["U/S 80CCF","Investment  in long term infrasturture bonds ","No limit","No limit","No limit","No limit","No limit",null,"No limit  ","U/S 80CCF","Investment  in long term infrasturture bonds ","No limit","No limit","No limit","No limit","No limit",null,"No limit  ","U/S 80CCF","Investment  in long term infrasturture bonds ","No limit","No limit","No limit","No limit","No limit",null,"No limit  ","U/S 80CCF","Investment  in long term infrasturture bonds ","No limit","No limit","No limit","No limit","No limit",null,"No limit  ","U/S 80CCF","Investment  in long term infrasturture bonds ","No limit","No limit","No limit","No limit","No limit",null,"No limit  ","U/S 80CCF","Investment  in long term infrasturture bonds ",20000,20000,20000,20000,20000,null,"20000  "]
["U/S 80D-","Medical ins. premium for himself, spous and childrens",15000,15000,20000,20000,15000,"(Maxi. aggregate allowable limit)","15000  (Maxi. aggregate allowable limit)","U/S 80D-","Medical ins. premium for himself, spous and childrens",15000,15000,20000,20000,15000,"(Maxi. aggregate allowable limit)","15000  (Maxi. aggregate allowable limit)","U/S 80D-","Medical ins. premium for himself, spous and childrens",25000,25000,30000,30000,25000,"(Maxi. aggregate allowable limit)","25000  (Maxi. aggregate allowable limit)","U/S 80D-","Medical ins. premium for himself, spous and childrens",25000,25000,30000,30000,25000,"(Maxi. aggregate allowable limit)","25000  (Maxi. aggregate allowable limit)","U/S 80D-","Medical ins. premium for himself, spous and childrens",25000,25000,50000,50000,25000,"(Maxi. aggregate allowable limit)","25000  (Maxi. aggregate allowable limit)","U/S 80D-","Medical ins. premium for himself, spous and childrens",25000,25000,50000,50000,25000,"(Maxi. aggregate allowable limit)","25000  (Maxi. aggregate allowable limit)"]
["U/S 80DD-","Medical treatment of dependent handicapped person",100000,100000,100000,100000,100000,"(Maxi.  allowable limit)","100000  (Maxi.  allowable limit)","U/S 80DD-","Medical treatment of dependent handicapped person",125000,125000,125000,125000,125000,"(Maxi.  allowable limit)","125000  (Maxi.  allowable limit)","U/S 80DD-","Medical treatment of dependent handicapped person",125000,125000,125000,125000,125000,"(Maxi.  allowable limit)","125000  (Maxi.  allowable limit)","U/S 80DD-","Medical treatment of dependent handicapped person",125000,125000,125000,125000,125000,"(Maxi.  allowable limit)","125000  (Maxi.  allowable limit)","U/S 80DD-","Medical treatment of dependent handicapped person",125000,125000,125000,125000,125000,"(Maxi.  allowable limit)","125000  (Maxi.  allowable limit)","U/S 80DD-","Medical treatment of dependent handicapped person",125000,125000,125000,125000,125000,"(Maxi.  allowable limit)","125000  (Maxi.  allowable limit)"]
["U/S 80DDB-","Spl ded to the guardion of a patient suff.from Cancer/Aids ",40000,40000,60000,60000,40000,"(Maximum aggregate allowable limit)","40000  (Maximum aggregate allowable limit)","U/S 80DDB-","Spl ded to the guardion of a patient suff.from Cancer/Aids ",40000,40000,60000,80000,40000,"(Maximum aggregate allowable limit)","40000  (Maximum aggregate allowable limit)","U/S 80DDB-","Spl ded to the guardion of a patient suff.from Cancer/Aids ",40000,40000,60000,80000,40000,"(Maximum aggregate allowable limit)","40000  (Maximum aggregate allowable limit)","U/S 80DDB-","Spl ded to the guardion of a patient suff.from Cancer/Aids ",40000,40000,60000,80000,40000,"(Maximum aggregate allowable limit)","40000  (Maximum aggregate allowable limit)","U/S 80DDB-","Spl ded to the guardion of a patient suff.from Cancer/Aids ",40000,40000,100000,100000,40000,"(Maximum aggregate allowable limit)","40000  (Maximum aggregate allowable limit)","U/S 80DDB-","Spl ded to the guardion of a patient suff.from Cancer/Aids ",40000,40000,100000,100000,40000,"(Maximum aggregate allowable limit)","40000  (Maximum aggregate allowable limit)"]
["U/S 80E-","Repayment of loan for higher education","No limit","No limit","No limit","No limit","No limit","(higher education for self/ spouse/ his children.)","No limit  (higher education for self/ spouse/ his children.)","U/S 80E-","Repayment of loan for higher education","No limit","No limit","No limit","No limit","No limit","(higher education for self/ spouse/ his children.)","No limit  (higher education for self/ spouse/ his children.)","U/S 80E-","Repayment of loan for higher education","No limit","No limit","No limit","No limit","No limit","(higher education for self/ spouse/ his children.)","No limit  (higher education for self/ spouse/ his children.)","U/S 80E-","Repayment of loan for higher education","No limit","No limit","No limit","No limit","No limit","(higher education for self/ spouse/ his children.)","No limit  (higher education for self/ spouse/ his children.)","U/S 80E-","Repayment of loan for higher education","No limit","No limit","No limit","No limit","No limit","(higher education for self/ spouse/ his children.)","No limit  (higher education for self/ spouse/ his children.)","U/S 80E-","Repayment of loan for higher education","No limit","No limit","No limit","No limit","No limit","(higher education for self/ spouse/ his children.)","No limit  (higher education for self/ spouse/ his children.)"]
["U/S 80EE","Intrest paid on House Building Loan( excluding u/s 24B)",100000,100000,100000,100000,100000,"(loan not to exceed Rs 25 lakhs)","100000  (loan not to exceed Rs 25 lakhs)","U/S 80EE","Intrest paid on House Building Loan( excluding u/s 24B)",100000,100000,100000,100000,100000,"(loan not to exceed Rs 25 lakhs)","100000  (loan not to exceed Rs 25 lakhs)","U/S 80EE","Intrest paid on House Building Loan( excluding u/s 24B)",50000,50000,50000,50000,50000,"(loan not to exceed Rs 35 lakhs)","50000  (loan not to exceed Rs 35 lakhs)","U/S 80EE","Intrest paid on House Building Loan( excluding u/s 24B)",50000,50000,50000,50000,50000,"(loan not to exceed Rs 35 lakhs)","50000  (loan not to exceed Rs 35 lakhs)","U/S 80EE","Intrest paid on House Building Loan( excluding u/s 24B)",50000,50000,50000,50000,50000,"(loan not to exceed Rs 35 lakhs)","50000  (loan not to exceed Rs 35 lakhs)","U/S 80EE","Intrest paid on House Building Loan( excluding u/s 24B)",50000,50000,50000,50000,50000,"(loan not to exceed Rs 35 lakhs)","50000  (loan not to exceed Rs 35 lakhs)"]
["U/S 80G- ","Donation to certain funds,  charitable institutions etc.","100 /50 % or 10 percent of the Gross Total Income","100 /50 % or 10 percent of the Gross Total Income","100 /50 % or 10 percent of the Gross Total Income","100 /50 % or 10 percent of the Gross Total Income","100 /50 % or 10 percent of the Gross Total Income",null,"100 /50 % or 10 percent of the Gross Total Income  ","U/S 80G- ","Donation to certain funds,  charitable institutions etc.","100 /50 % or 10 percent of the Gross Total Income","100 /50 % or 10 percent of the Gross Total Income","100 /50 % or 10 percent of the Gross Total Income","100 /50 % or 10 percent of the Gross Total Income","100 /50 % or 10 percent of the Gross Total Income",null,"100 /50 % or 10 percent of the Gross Total Income  ","U/S 80G- ","Donation to certain funds,  charitable institutions etc.","100 /50 % or 10 percent of the Gross Total Income","100 /50 % or 10 percent of the Gross Total Income","100 /50 % or 10 percent of the Gross Total Income","100 /50 % or 10 percent of the Gross Total Income","100 /50 % or 10 percent of the Gross Total Income",null,"100 /50 % or 10 percent of the Gross Total Income  ","U/S 80G- ","Donation to certain funds,  charitable institutions etc.","100 /50 % or 10 percent of the Gross Total Income","100 /50 % or 10 percent of the Gross Total Income","100 /50 % or 10 percent of the Gross Total Income","100 /50 % or 10 percent of the Gross Total Income","100 /50 % or 10 percent of the Gross Total Income",null,"100 /50 % or 10 percent of the Gross Total Income  ","U/S 80G- ","Donation to certain funds,  charitable institutions etc.","100 /50 % or 10 percent of the Gross Total Income","100 /50 % or 10 percent of the Gross Total Income","100 /50 % or 10 percent of the Gross Total Income","100 /50 % or 10 percent of the Gross Total Income","100 /50 % or 10 percent of the Gross Total Income",null,"100 /50 % or 10 percent of the Gross Total Income  ","U/S 80G- ","Donation to certain funds,  charitable institutions etc.","100 /50 % or 10 percent of the Gross Total Income","100 /50 % or 10 percent of the Gross Total Income","100 /50 % or 10 percent of the Gross Total Income","100 /50 % or 10 percent of the Gross Total Income","100 /50 % or 10 percent of the Gross Total Income",null,"100 /50 % or 10 percent of the Gross Total Income  "]
["80GG","Deduction in respect of rent paid ",24000,24000,24000,24000,24000,"(When HRA not received)","24000  (When HRA not received)","80GG","Deduction in respect of rent paid ",24000,24000,24000,24000,24000,"(When HRA not received)","24000  (When HRA not received)","80GG","Deduction in respect of rent paid ",60000,60000,60000,60000,60000,"(When HRA not received)","60000  (When HRA not received)","80GG","Deduction in respect of rent paid ",60000,60000,60000,60000,60000,"(When HRA not received)","60000  (When HRA not received)","80GG","Deduction in respect of rent paid ",60000,60000,60000,60000,60000,"(When HRA not received)","60000  (When HRA not received)","80GG","Deduction in respect of rent paid ",60000,60000,60000,60000,60000,"(When HRA not received)","60000  (When HRA not received)"]
["U/S 80CCG","New Rajiv Gandhi Saving Scheme ",25000,25000,25000,25000,25000,"(50% of Investment & GTI  does not exceed Rs. 12 lakhs)","25000  (50% of Investment & GTI  does not exceed Rs. 12 lakhs)","U/S 80CCG","New Rajiv Gandhi Saving Scheme ",25000,25000,25000,50000,25000,"(50% of Investment & GTI  does not exceed Rs. 12 lakhs)","25000  (50% of Investment & GTI  does not exceed Rs. 12 lakhs)","U/S 80CCG","New Rajiv Gandhi Saving Scheme ",25000,25000,25000,25000,25000,"(50% of Investment & GTI  does not exceed Rs. 12 lakhs)","25000  (50% of Investment & GTI  does not exceed Rs. 12 lakhs)","U/S 80CCG","New Rajiv Gandhi Saving Scheme ",25000,25000,25000,25000,25000,"(50% of Investment & GTI  does not exceed Rs. 12 lakhs)","25000  (50% of Investment & GTI  does not exceed Rs. 12 lakhs)","U/S 80CCG","New Rajiv Gandhi Saving Scheme ",25000,25000,25000,25000,25000,"(50% of Investment & GTI  does not exceed Rs. 12 lakhs)","25000  (50% of Investment & GTI  does not exceed Rs. 12 lakhs)","U/S 80CCG","New Rajiv Gandhi Saving Scheme ",0,0,0,0,0,"(Not applicable from F.Y. 2017-18)","0  (Not applicable from F.Y. 2017-18)"]
["U/S 80TTA"," interest on deposits in savings account",10000,10000,10000,10000,10000,"(Maxi. Rs 10,000 or actual interest whichever is lower )","10000  (Maxi. Rs 10,000 or actual interest whichever is lower )","U/S 80TTA"," interest on deposits in savings account",10000,10000,10000,10000,10000,"(Maxi. Rs 10,000 or actual interest whichever is lower )","10000  (Maxi. Rs 10,000 or actual interest whichever is lower )","U/S 80TTA"," interest on deposits in savings account",10000,10000,10000,10000,10000,"(Maxi. Rs 10,000 or actual interest whichever is lower )","10000  (Maxi. Rs 10,000 or actual interest whichever is lower )","U/S 80TTA"," interest on deposits in savings account",10000,10000,10000,10000,10000,"(Maxi. Rs 10,000 or actual interest whichever is lower )","10000  (Maxi. Rs 10,000 or actual interest whichever is lower )","U/S 80TTA"," interest on deposits in savings account",10000,10000,10000,10000,10000,"(Maxi. Rs 10,000 or actual interest whichever is lower )","10000  (Maxi. Rs 10,000 or actual interest whichever is lower )","U/S 80TTA"," interest on deposits in savings account",10000,10000,10000,10000,10000,"(Maxi. Rs 10,000 or actual interest whichever is lower )","10000  (Maxi. Rs 10,000 or actual interest whichever is lower )"]
["U/S80TTB","Interest income earned on Fixed Deposits & Recurring Deposits ","N.A.","N.A.","N.A.","N.A.","N.A.",null,"N.A.  ","U/S80TTB","Interest income earned on Fixed Deposits & Recurring Deposits ","N.A.","N.A.","N.A.","N.A.","N.A.",null,"N.A.  ","U/S80TTB","Interest income earned on Fixed Deposits & Recurring Deposits ","N.A.","N.A.","N.A.","N.A.","N.A.",null,"N.A.  ","U/S80TTB","Interest income earned on Fixed Deposits & Recurring Deposits ","N.A.","N.A.",10000,10000,"N.A.",null,"N.A.  ","U/S80TTB","Interest income earned on Fixed Deposits & Recurring Deposits ","N.A.","N.A.",50000,50000,"N.A.","(Intrrest on FD & Recurring Deposits i.e.Banks / Post office schemes)","N.A.  (Intrrest on FD & Recurring Deposits i.e.Banks / Post office schemes)","U/S80TTB","Interest income earned on Fixed Deposits & Recurring Deposits ","N.A.","N.A.",50000,50000,"N.A.","(Intrrest on FD & Recurring Deposits i.e.Banks / Post office schemes)","N.A.  (Intrrest on FD & Recurring Deposits i.e.Banks / Post office schemes)"]
["U/S 80U- "," physical disability (including blindness) or mental retardation. ",100000,100000,100000,100000,100000,"(Maxi.  allowable limit)","100000  (Maxi.  allowable limit)","U/S 80U- "," physical disability (including blindness) or mental retardation. ",125000,125000,125000,125000,125000,"(Maxi.  allowable limit)","125000  (Maxi.  allowable limit)","U/S 80U- "," physical disability (including blindness) or mental retardation. ",125000,125000,125000,125000,125000,"(Maxi.  allowable limit)","125000  (Maxi.  allowable limit)","U/S 80U- "," physical disability (including blindness) or mental retardation. ",125000,125000,125000,125000,125000,"(Maxi.  allowable limit)","125000  (Maxi.  allowable limit)","U/S 80U- "," physical disability (including blindness) or mental retardation. ",125000,125000,125000,125000,125000,"(Maxi.  allowable limit)","125000  (Maxi.  allowable limit)","U/S 80U- "," physical disability (including blindness) or mental retardation. ",125000,125000,125000,125000,125000,"(Maxi.  allowable limit)","125000  (Maxi.  allowable limit)"]
["U/S 80EEA","Deduction in respect of interest on loan taken for certain house property","N.A.","N.A.","N.A.","N.A.",{"$f":"IF($C$160=$C$161,C180,IF($C$160=$D$161,D180,IF($C$160=$E$161,E180,F180)))","v":"N.A."},"(Maxi.  allowable limit)",{"$f":"CONCATENATE(G180,\"  \",H180)","v":"N.A.  (Maxi.  allowable limit)"},"U/S 80EEA","Deduction in respect of interest on loan taken for certain house property","N.A.","N.A.","N.A.","N.A.","N.A.","(Maxi.  allowable limit)","N.A.  (Maxi.  allowable limit)","U/S 80EEA","Deduction in respect of interest on loan taken for certain house property","N.A.","N.A.","N.A.","N.A.","N.A.","(Maxi.  allowable limit)","N.A.  (Maxi.  allowable limit)","U/S 80EEA","Deduction in respect of interest on loan taken for certain house property","N.A.","N.A.","N.A.","N.A.","N.A.","(Maxi.  allowable limit)","N.A.  (Maxi.  allowable limit)","U/S 80EEA","Deduction in respect of interest on loan taken for certain house property","N.A.","N.A.","N.A.","N.A.","N.A.","(Maxi.  allowable limit)","N.A.  (Maxi.  allowable limit)","U/S 80EEA","Deduction in respect of interest on loan taken for certain house property",150000,150000,150000,150000,150000,"Maxi.  allowable limit, Applicable from f.y. 2019-20,)","150000  Maxi.  allowable limit, Applicable from f.y. 2019-20,)"]
["U/S 80EEB","Deduction in respect of purchase of electric vehicle","N.A.","N.A.","N.A.","N.A.",{"$f":"IF($C$160=$C$161,C181,IF($C$160=$D$161,D181,IF($C$160=$E$161,E181,F181)))","v":"N.A."},"(Maxi.  allowable limit)",{"$f":"CONCATENATE(G181,\"  \",H181)","v":"N.A.  (Maxi.  allowable limit)"},"U/S 80EEB","Deduction in respect of purchase of electric vehicle","N.A.","N.A.","N.A.","N.A.","N.A.","(Maxi.  allowable limit)","N.A.  (Maxi.  allowable limit)","U/S 80EEB","Deduction in respect of purchase of electric vehicle","N.A.","N.A.","N.A.","N.A.","N.A.","(Maxi.  allowable limit)","N.A.  (Maxi.  allowable limit)","U/S 80EEB","Deduction in respect of purchase of electric vehicle","N.A.","N.A.","N.A.","N.A.","N.A.","(Maxi.  allowable limit)","N.A.  (Maxi.  allowable limit)","U/S 80EEB","Deduction in respect of purchase of electric vehicle","N.A.","N.A.","N.A.","N.A.","N.A.","(Maxi.  allowable limit)","N.A.  (Maxi.  allowable limit)","U/S 80EEB","Deduction in respect of purchase of electric vehicle",150000,150000,150000,150000,150000,"Maxi.  allowable limit, Applicable from f.y. 2019-20,)","150000  Maxi.  allowable limit, Applicable from f.y. 2019-20,)"]
[]
["Section","Name of section","MALE","FEMALE","SENIOR CITIZEN","VERY SENIOR CITIZEN","Max Limit",null,"Max Limit  ","Section","Name of section","MALE","FEMALE","SENIOR CITIZEN","VERY SENIOR CITIZEN","Max Limit",null,"Max Limit  ","Section","Name of section","MALE","FEMALE","SENIOR CITIZEN","VERY SENIOR CITIZEN","Max Limit",null,"Max Limit  ","Section","Name of section","MALE","FEMALE","SENIOR CITIZEN","VERY SENIOR CITIZEN","Max Limit",null,"Max Limit  ","Section","Name of section","MALE","FEMALE","SENIOR CITIZEN","VERY SENIOR CITIZEN","Max Limit",null,"Max Limit  ","Section","Name of section","MALE","FEMALE","SENIOR CITIZEN","VERY SENIOR CITIZEN","Max Limit",null,"Max Limit  "]
[]
[null,null,{"$f":"'Tax Calculation'!$I$6","v":"New option u/s 115BAC"},null,{"$f":"'Tax Calculation'!C4","v":"2021-22"},null,null,null,"Upto Rs. 150000  (Equal to 10% of Salary  but not exceed Rs. 150000)"]
["Section","Name of section",null,null,null,"2014-15","2015-16","2016-17","2017-18","2018-19","2019-20","FINAL","Limit A","Limit B"]
["U/S 80 C ","Invesment in specified investment plans",null,null,null,{"$f":"I162","v":"Upto Rs. 150000  (Maxi. Limit Rs. 150000 (from F.Y. 14-15))"},{"$f":"R162","v":"Upto Rs. 150000  (Maxi. Limit Rs. 150000 (from F.Y. 15--16))"},{"$f":"AA162","v":"Upto Rs. 150000  (Maxi. Limit Rs. 150000 (from F.Y. 15--16))"},{"$f":"AJ162","v":"Upto Rs. 150000  (Maxi. Limit Rs. 150000 (from F.Y. 15--16))"},{"$f":"AS162","v":"Upto Rs. 150000  (Maxi. Limit Rs. 150000 (from F.Y. 15--16))"},{"$f":"BB162","v":"Upto Rs. 150000  (Maxi. Limit Rs. 150000 (from F.Y. 15--16))"},{"$f":"IF($C$185=\"New option u/s 115BAC\",\"Not allowed for selected option\",IF($E$185=$K$186,K187,IF($E$185=$F$186,F187,IF($E$185=$G$186,G187,IF($E$185=$H$186,H187,IF($E$185=$I$186,I187,J187))))))","v":"Not allowed for selected option"}]
["U/S 80CCC","Payment of premium for annuity plan of LIC or any other  ",null,null,null,"Upto Rs. 100000  (such amount shall not be allowed under section 80C.)","Upto Rs. 150000  (such amount shall not be allowed under section 80C.)","Upto Rs. 150000  (such amount shall not be allowed under section 80C.)",{"$f":"AJ163","v":"Upto Rs. 150000  (such amount shall not be allowed under section 80C.)"},{"$f":"AS163","v":"Upto Rs. 150000  (such amount shall not be allowed under section 80C.)"},{"$f":"BB163","v":"Upto Rs. 150000  (such amount shall not be allowed under section 80C.)"},"Not allowed for selected option"]
["U/S 80 CCD(1)","Employee cont. towards new pension scheme",null,null,null,"Upto Rs. 100000  (Equal to 10% of Salary  but not exceed Rs. 100000)","Upto Rs. 150000  (Equal to 10% of Salary  but not exceed Rs. 150000)","Upto Rs. 150000  (Equal to 10% of Salary  but not exceed Rs. 150000)",{"$f":"AJ164","v":"Upto Rs. 150000  (Equal to 20% of Salary  but not exceed Rs. 150000)"},"Upto Rs. 150000  (Equal to 20% of Salary  but not exceed Rs. 150000)","Upto Rs. 150000  (Equal to 20% of Salary  but not exceed Rs. 150000)","Not allowed for selected option",{"$f":"IF(E185=\"2014-15\",100000,150000)","v":150000},{"$f":"IFERROR(M189*1,0)","v":150000}]
["U/S 80CCE-TOTAL OF[(i)+(ii)+(iii)](Subject to limit RS 100000)",null,null,null,null,"Note-  (the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)","Note-  (the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)","Note-  (the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)","Note-  (the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)","Note-  (the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)","Note-  (the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)","Not allowed for selected option"]
["U/S 80 CCD(1B)","Additional contribution towards NPS",null,null,null,"  N.A.","Upto Rs. 50000  ","Upto Rs. 50000  ","Upto Rs. 50000  (Cont. in Atal Pension Yojana is also eligible)","Upto Rs. 50000  (Cont. in Atal Pension Yojana is also eligible)","Upto Rs. 50000  (Cont. in Atal Pension Yojana is also eligible)","Not allowed for selected option"]
["U/S 80 CCD(2)","Employer cont. towards new pension scheme ",null,null,null,"10% of Salary  (Equal to 10% of Salary (Pay+D.A.)","10% of Salary  (Equal to 10% of Salary (Pay+D.A.) ","10% of Salary  (Equal to 10% of Salary (Pay+D.A.) ","10% of Salary  (Equal to 10% of Salary (Pay+D.A.) ","10% of Salary  (Equal to 10% of Salary (Pay+D.A.) ","10% of Salary  (Equal to 10% of Salary (Pay+D.A.) ",{"$f":"IF($C$185=\"New option u/s 115BAC\",\"Allowed for selected option\",IF($E$185=$K$186,K192,IF($E$185=$F$186,F192,IF($E$185=$G$186,G192,IF($E$185=$H$186,H192,IF($E$185=$I$186,I192,J192))))))","v":"Allowed for selected option"}]
["U/S 80CCF","Investment  in long term infrasturture bonds ",null,null,null,{"$f":"I168","v":"No limit  "},{"$f":"R168","v":"No limit  "},"No limit  ","No limit  ","No limit  ","20000  ",{"$f":"IF($E$185=$K$186,K193,IF($E$185=$F$186,F193,IF($E$185=$G$186,G193,IF($E$185=$H$186,H193,IF($E$185=$I$186,I193,J193)))))","v":"No limit  "}]
["U/S 80D-","Medical ins. premium for himself, spous and childrens",null,null,null,"15000  (Maxi. aggregate allowable limit)","15000  (Maxi. aggregate allowable limit)","25000  (Maxi. aggregate allowable limit)","25000  (Maxi. aggregate allowable limit)","25000  (Maxi. aggregate allowable limit)","25000  (Maxi. aggregate allowable limit)",{"$f":"IF($C$185=\"New option u/s 115BAC\",\"Not allowed for selected option\",IF($E$185=$K$186,K194,IF($E$185=$F$186,F194,IF($E$185=$G$186,G194,IF($E$185=$H$186,H194,IF($E$185=$I$186,I194,J194))))))","v":"Not allowed for selected option"},{"$f":"LEFT(L194,5)","v":"Not a"},{"$f":"IFERROR(M194*1,0)","v":0}]
["U/S 80DD-","Medical treatment of dependent handicapped person",null,null,null,"100000  (Maxi.  allowable limit)","125000  (Maxi.  allowable limit)","125000  (Maxi.  allowable limit)","125000  (Maxi.  allowable limit)","125000  (Maxi.  allowable limit)","125000  (Maxi.  allowable limit)","Not allowed for selected option"]
["U/S 80DDB-","Spl ded to the guardion of a patient suff.from Cancer/Aids ",null,null,null,"40000  (Maximum aggregate allowable limit)","40000  (Maximum aggregate allowable limit)","40000  (Maximum aggregate allowable limit)","40000  (Maximum aggregate allowable limit)","40000  (Maximum aggregate allowable limit)","40000  (Maximum aggregate allowable limit)","Not allowed for selected option",{"$f":"LEFT(L196,6)","v":"Not al"},{"$f":"IFERROR(M196*1,0)","v":0}]
["U/S 80E-","Repayment of loan for higher education",null,null,null,"No limit  (higher education for self/ spouse/ his children.)","No limit  (higher education for self/ spouse/ his children.)","No limit  (higher education for self/ spouse/ his children.)","No limit  (higher education for self/ spouse/ his children.)","No limit  (higher education for self/ spouse/ his children.)","No limit  (higher education for self/ spouse/ his children.)","Not allowed for selected option"]
["U/S 80EE","Intrest paid on House Building Loan( excluding u/s 24B)",null,null,null,"100000  (loan not to exceed Rs 25 lakhs)","100000  (loan not to exceed Rs 25 lakhs)","50000  (loan not to exceed Rs 35 lakhs)","50000  (loan not to exceed Rs 35 lakhs)","50000  (loan not to exceed Rs 35 lakhs)","50000  (loan not to exceed Rs 35 lakhs)","Not allowed for selected option",{"$f":"LEFT(L198,5)","v":"Not a"},{"$f":"IFERROR(M198*1,0)","v":0}]
["U/S 80G- ","Donation to certain funds,  charitable institutions etc.",null,null,null,"100 /50 % or 10 percent of the Gross Total Income  ","100 /50 % or 10 percent of the Gross Total Income  ","100 /50 % or 10 percent of the Gross Total Income  ","100 /50 % or 10 percent of the Gross Total Income  ","100 /50 % or 10 percent of the Gross Total Income  ","100 /50 % or 10 percent of the Gross Total Income  ","Not allowed for selected option"]
["80GG","Deduction in respect of rent paid ",null,null,null,"24000  (When HRA not received)","24000  (When HRA not received)","60000  (When HRA not received)","60000  (When HRA not received)","60000  (When HRA not received)","60000  (When HRA not received)","Not allowed for selected option",{"$f":"LEFT(L200,5)","v":"Not a"},{"$f":"IFERROR(M200*1,0)","v":0}]
["U/S 80CCG","New Rajiv Gandhi Saving Scheme ",null,null,null,"25000  (50% of Investment & GTI  does not exceed Rs. 12 lakhs)","25000  (50% of Investment & GTI  does not exceed Rs. 12 lakhs)","25000  (50% of Investment & GTI  does not exceed Rs. 12 lakhs)","25000  (50% of Investment & GTI  does not exceed Rs. 12 lakhs)","25000  (50% of Investment & GTI  does not exceed Rs. 12 lakhs)","0  (Not applicable from F.Y. 2017-18)","Not allowed for selected option"]
["U/S 80TTA"," interest on deposits in savings account",null,null,null,"10000  (Maxi. Rs 10,000 or actual interest whichever is lower )","10000  (Maxi. Rs 10,000 or actual interest whichever is lower )","10000  (Maxi. Rs 10,000 or actual interest whichever is lower )","10000  (Maxi. Rs 10,000 or actual interest whichever is lower )","10000  (Maxi. Rs 10,000 or actual interest whichever is lower )","10000  (Maxi. Rs 10,000 or actual interest whichever is lower )","Not allowed for selected option"]
["U/S 80TTB","Interest income earned on Fixed Deposits & Recurring Deposits ",null,null,null,{"$f":"I178","v":"N.A.  "},{"$f":"R178","v":"N.A.  "},{"$f":"AA178","v":"N.A.  "},{"$f":"AJ178","v":"N.A.  "},{"$f":"AS178","v":"N.A.  (Intrrest on FD & Recurring Deposits i.e.Banks / Post office schemes)"},"N.A.  (Intrrest on FD & Recurring Deposits i.e.Banks / Post office schemes)","Not allowed for selected option",{"$f":"LEFT(L203,5)","v":"Not a"},{"$f":"IFERROR(M203*1,0)","v":0}]
["U/S 80U- "," physical disability (including blindness) or mental retardation. ",null,null,null,{"$f":"I179","v":"100000  (Maxi.  allowable limit)"},{"$f":"R179","v":"125000  (Maxi.  allowable limit)"},{"$f":"AA179","v":"125000  (Maxi.  allowable limit)"},{"$f":"AJ179","v":"125000  (Maxi.  allowable limit)"},{"$f":"AS179","v":"125000  (Maxi.  allowable limit)"},"125000  (Maxi.  allowable limit)","Not allowed for selected option"]
["U/S 80EEA","Deduction in respect of interest on loan taken for certain house property",null,null,null,{"$f":"I180","v":"N.A.  (Maxi.  allowable limit)"},{"$f":"R180","v":"N.A.  (Maxi.  allowable limit)"},{"$f":"AA180","v":"N.A.  (Maxi.  allowable limit)"},{"$f":"AJ180","v":"N.A.  (Maxi.  allowable limit)"},{"$f":"AS180","v":"N.A.  (Maxi.  allowable limit)"},{"$f":"BB180","v":"150000  Maxi.  allowable limit, Applicable from f.y. 2019-20,)"},"Not allowed for selected option",{"$f":"LEFT(L205,6)","v":"Not al"},{"$f":"LEFT(M205,6)","v":"Not al"},{"$f":"IFERROR(N205*1,0)","v":0}]
["U/S 80EEB","Deduction in respect of purchase of electric vehicle",null,null,null,{"$f":"I181","v":"N.A.  (Maxi.  allowable limit)"},{"$f":"R181","v":"N.A.  (Maxi.  allowable limit)"},{"$f":"AA181","v":"N.A.  (Maxi.  allowable limit)"},{"$f":"AJ181","v":"N.A.  (Maxi.  allowable limit)"},{"$f":"AS181","v":"N.A.  (Maxi.  allowable limit)"},{"$f":"BB181","v":"150000  Maxi.  allowable limit, Applicable from f.y. 2019-20,)"},"Not allowed for selected option",{"$f":"LEFT(L206,6)","v":"Not al"},{"$f":"LEFT(M206,6)","v":"Not al"},{"$f":"IFERROR(N206*1,0)","v":0}]
[]
[null,null,null,null,null,{"$f":"I183","v":"Max Limit  "},{"$f":"R183","v":"Max Limit  "},{"$f":"AA183","v":"Max Limit  "},{"$f":"AJ183","v":"Max Limit  "},{"$f":"AS183","v":"Max Limit  "},{"$f":"BB183","v":"Max Limit  "},"Max Limit  "]
[]
[]
[]
["2014-15",null,null,"2015-16",null,null,"2016-17",null,null,"Text message"]
["80DD",null,{"$f":"C216","v":0},"80DD",null,{"$f":"F216","v":0},"80DD",null,{"$f":"I216","v":0}]
["Disability",50000,"Incurred amt","Disability",75000,"Incurred amt","Disability",75000,"Incurred amt"]
["Severe disability",100000,{"$f":"'Tax Calculation'!$I$72","v":0},"Severe disability",125000,{"$f":"'Tax Calculation'!$I$72","v":0},"Severe disability",125000,{"$f":"'Tax Calculation'!$I$72","v":0}]
[{"$f":"'Tax Calculation'!$H$72","v":"Severe disability"},{"$f":"IF(A216=A214,B214,B215)","v":100000},{"$f":"MIN(B216,C215)","v":0},{"$f":"'Tax Calculation'!$H$72","v":"Severe disability"},{"$f":"IF(D216=D214,E214,E215)","v":125000},{"$f":"MIN(E216,F215)","v":0},{"$f":"'Tax Calculation'!$H$72","v":"Severe disability"},{"$f":"IF(G216=G214,H214,H215)","v":125000},{"$f":"MIN(H216,I215)","v":0},{"$f":"CONCATENATE(\"Maxi. allow limit in case of\",\"  \",G216,\"  \",\"Rs.\",\"  \",H216,\" \")","v":"Maxi. allow limit in case of  Severe disability  Rs.  125000 "}]
["80U",null,{"$f":"C220","v":0},"80U",null,{"$f":"F220","v":0},"80U",null,{"$f":"I220","v":0}]
["Disability",50000,"Incurred amt","Disability",75000,"Incurred amt","Disability",75000,"Incurred amt"]
["Severe disability",100000,{"$f":"'Tax Calculation'!$I$83","v":0},"Severe disability",125000,{"$f":"'Tax Calculation'!$I$83","v":0},"Severe disability",125000,{"$f":"'Tax Calculation'!$I$83","v":0}]
[{"$f":"'Tax Calculation'!$H$83","v":"Severe disability"},{"$f":"IF(A220=A218,B218,B219)","v":100000},{"$f":"MIN(B220,C219)","v":0},{"$f":"'Tax Calculation'!$H$83","v":"Severe disability"},{"$f":"IF(D220=D218,E218,E219)","v":125000},{"$f":"MIN(E220,F219)","v":0},{"$f":"'Tax Calculation'!$H$83","v":"Severe disability"},{"$f":"IF(G220=G218,H218,H219)","v":125000},{"$f":"MIN(H220,I219)","v":0},{"$f":"CONCATENATE(\"Maxi. allow limit in case of\",\"  \",G220,\"  \",\"Rs.\",\"  \",H220,\" \")","v":"Maxi. allow limit in case of  Severe disability  Rs.  125000 "}]
["80G",null,{"$f":"C225","v":0},"80G",null,{"$f":"F225","v":0},"80G",null,{"$f":"I225","v":0}]
[0.5,{"$f":"'Tax Calculation'!$I$78","v":0},{"$f":"ROUND(B222*A222,0)","v":0},0.5,{"$f":"'Tax Calculation'!$I$78","v":0},{"$f":"ROUND(E222*D222,0)","v":0},0.5,{"$f":"'Tax Calculation'!$I$78","v":0},{"$f":"ROUND(H222*G222,0)","v":0}]
[1,{"$f":"B222","v":0},{"$f":"ROUND(B223*A223,0)","v":0},1,{"$f":"E222","v":0},{"$f":"ROUND(E223*D223,0)","v":0},1,{"$f":"H222","v":0},{"$f":"ROUND(H223*G223,0)","v":0}]
[{"$f":"'Tax Calculation'!$H$78","v":1},{"$f":"IF(A224=A222,B222,B223)","v":0},{"$f":"IF(A224=A222,C222,C223)","v":0},{"$f":"'Tax Calculation'!$H$78","v":1},{"$f":"IF(D224=D222,E222,E223)","v":0},{"$f":"IF(D224=D222,F222,F223)","v":0},{"$f":"'Tax Calculation'!$H$78","v":1},{"$f":"IF(G224=G222,H222,H223)","v":0},{"$f":"IF(G224=G222,I222,I223)","v":0},null,null,null,null,null,null,"2018-19","2017-18"]
["GTI",{"$f":"ROUND('Tax Calculation'!$J$59*0.1,0)","v":1005050},{"$f":"MIN(C224,B225)","v":0},"GTI",{"$f":"ROUND('Tax Calculation'!$J$59*0.1,0)","v":1005050},{"$f":"MIN(F224,E225)","v":0},"GTI",{"$f":"ROUND('Tax Calculation'!$J$59*0.1,0)","v":1005050},{"$f":"MIN(I224,H225)","v":0},null,"A","Self/spouse & dependent childern-Less than sixty Years",null,null,null,25000,25000]
["80CCG",null,{"$f":"C229","v":0},"80CCG",null,{"$f":"F229","v":0},"80CCG",null,{"$f":"I229","v":0},null,"B","Self/spouse & dependent childern-Above sixty years",null,null,null,50000,30000]
["GTI",{"$f":"'Tax Calculation'!$J$59","v":10050500},{"$f":"IF(B227>1200000,0,C228)","v":0},"GTI",{"$f":"'Tax Calculation'!$J$59","v":10050500},{"$f":"IF(E227>1200000,0,F228)","v":0},"GTI",{"$f":"'Tax Calculation'!$J$59","v":10050500},{"$f":"IF(H227>1200000,0,I228)","v":0},null,"C","Parents (dependent or not)-Less than sixty Years",null,null,null,25000,30000]
["INVEST.",{"$f":"'Tax Calculation'!$I$80","v":0},{"$f":"IF(B228>50000,ROUND(50000*0.5,0),ROUND(B228*0.5,0))","v":0},"INVEST.",{"$f":"'Tax Calculation'!$I$80","v":0},{"$f":"IF(E228>50000,ROUND(50000*0.5,0),ROUND(E228*0.5,0))","v":0},"INVEST.",{"$f":"'Tax Calculation'!$I$80","v":0},{"$f":"IF(H228>50000,ROUND(50000*0.5,0),ROUND(H228*0.5,0))","v":0},null,"D","Parents (dependent or not)-Above sixty years",null,null,null,50000,50000]
["ALLOWABLE LIMIT",null,{"$f":"MIN(C227:C228)","v":0},"ALLOWABLE LIMIT",null,{"$f":"MIN(F227:F228)","v":0},"ALLOWABLE LIMIT",null,{"$f":"MIN(I227:I228)","v":0},null,null,null,null,null,null,"Paid Prem.","Limit-2018-19","Limit-2017-18"]
[null,{"$f":"E185","v":"2021-22"},"2014-15","2015-16","2016-17","FINAL",null,null,null,null,{"$f":"INDEX($K$225:$K$228,MATCH(L230,$L$225:$L$228,0))","v":"D"},{"$f":"'Tax Calculation'!E69","v":"Parents (dependent or not)-Above sixty years"},null,null,null,{"$f":"'Tax Calculation'!E71","v":250000},{"$f":"IF(P230>0,INDEX($P$225:$P$228,MATCH(K230,$K$225:$K$228,0)),0)","v":50000},{"$f":"IF(P230>0,INDEX($Q$225:$Q$228,MATCH(K230,$K$225:$K$228,0)),0)","v":50000}]
["80DD",null,{"$f":"C213","v":0},{"$f":"F213","v":0},{"$f":"D231","v":0},{"$f":"IF($B$230=$C$230,C231,IF($B$230=$D$230,D231,E231))","v":0},null,null,null,null,{"$f":"INDEX($K$225:$K$228,MATCH(L231,$L$225:$L$228,0))","v":"D"},{"$f":"'Tax Calculation'!G69","v":"Parents (dependent or not)-Above sixty years"},null,null,null,{"$f":"'Tax Calculation'!G71","v":250000},{"$f":"IF(P231>0,INDEX($P$225:$P$228,MATCH(K231,$K$225:$K$228,0)),0)","v":50000},{"$f":"IF(P231>0,INDEX($Q$225:$Q$228,MATCH(K231,$K$225:$K$228,0)),0)","v":50000}]
["80U",null,{"$f":"C217","v":0},{"$f":"F217","v":0},{"$f":"D232","v":0},{"$f":"IF($B$230=$C$230,C232,IF($B$230=$D$230,D232,E232))","v":0},null,null,null,null,null,null,null,null,null,{"$f":"SUM(P230:P231)","v":500000},{"$f":"SUM(Q230:Q231)","v":100000},{"$f":"SUM(R230:R231)","v":100000}]
["80G",null,{"$f":"C221","v":0},{"$f":"F221","v":0},{"$f":"D233","v":0},{"$f":"IF($B$230=$C$230,C233,IF($B$230=$D$230,D233,E233))","v":0},null,null,null,null,"Final result","Selected F.Y.",{"$f":"'Tax Calculation'!C4","v":"2021-22"},{"$f":"CONCATENATE(\"Total deduction allowed Rs.\",\"  \",M234,,\"  \",\"for F.Y. \",\"  \",M233)","v":"Total deduction allowed Rs.  100000  for F.Y.   2021-22"}]
["80CCG",null,{"$f":"C226","v":0},{"$f":"F226","v":0},{"$f":"D234","v":0},{"$f":"IF($B$230=$C$230,C234,IF($B$230=$D$230,D234,E234))","v":0},null,null,null,null,null,"Maxi Limit",{"$f":"IF($M$233=$P$224,$Q$232,$R$232)","v":100000}]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Section 80D",null,null,"2018-19","Family_80D","Age"]
["Computation interest U/s 234 A/B/C",null,null,null,null,null,null,null,null,null,null,null,"Self/spouse & dependent childern","Parents (dependent or not)","Total","Self/spouse & dependent childern-Less than sixty Years","Less than sixty Years"]
[null,"u/s 234A",null,"u/s 234B &C",null,"u/s 234A",null,null,null,null,null,"Less than sixty Years",25000,25000,{"$f":"M238+N238","v":50000},{"$f":"IF(P237=N237,N239,M239)","v":25000},{"$f":"IF(Q237=L240,N239,M239)","v":25000},{"$f":"P238+Q238","v":50000}]
[null,"Date","Month code","Date","Month code",null,null,null,null,null,null,"Less than sixty Years",25000,50000,{"$f":"M239+N239","v":75000},{"$f":"pks!#REF!","v":{"$error":"#REF!"}},{"$f":"pks!#REF!","v":{"$error":"#REF!"}}]
["Due Date",{"$f":"'Tax Calculation'!I102","v":"2022-03-31"},{"$f":"MONTH(B240)","v":3},{"$f":"'Tax Calculation'!I104","v":"31-Mar-2022"},{"$f":"MONTH(D240)","v":3},null,null,{"$f":"D240","v":"31-Mar-2022"},null,null,null,"Above sixty years",50000,50000,{"$f":"M240+N240","v":100000},{"$f":"IF(P239=N237,N239,M239)","v":{"$error":"#REF!"}},{"$f":"IF(Q239=L240,N239,M239)","v":{"$error":"#REF!"}},{"$f":"P240+Q240","v":{"$error":"#REF!"}}]
["ITR Date",{"$f":"'Tax Calculation'!I103","v":"2022-10-31"},{"$f":"MONTH(B241)","v":10},{"$f":"'Tax Calculation'!I105","v":"2022-10-31"},{"$f":"MONTH(D241)","v":10},null,null,"2022-10-31",null,null,null,null,{"$f":"'Tax Calculation'!I69","v":0}]
["Delary in months",{"$f":"DATEDIF(B240,B241,\"M\")","v":7},null,{"$f":"DATEDIF(D240,D241,\"M\")","v":7},null,null,null,{"$f":"DATEDIF(H240,H241,\"M\")","v":7},null,null,null,"Section 80D",null,null,"2017-18"]
[null,"INTEREST   U/S 234 A","INTEREST U/S 234 B","INTEREST U/S 234 C","Total tax due/refund","Text message",null,null,null,null,null,null,"Self,spouse & dependent childern","Parents (dependent or not)","Total"]
[null,null,null,null,null,null,null,null,null,null,null,"Less than sixty Years",25000,25000,{"$f":"M244+N244","v":50000}]
["Tax due",{"$f":"'Tax Calculation'!$J$93","v":3184220},{"$f":"B245","v":3184220},{"$f":"IF('Tax Calculation'!$J$99>10000,'Tax Calculation'!$J$99,0)","v":3184220},{"$f":"'Tax Calculation'!J123+'Tax Calculation'!J93-'Tax Calculation'!J98","v":3790805},{"$f":"IF(E247>0,\"Total Tax Due\",\"Total Tax Refundable\")","v":"Total Tax Due"},null,null,null,null,null,"Less than sixty Years",25000,30000,{"$f":"M245+N245","v":55000}]
["Tax paid",{"$f":"'Tax Calculation'!$J$95","v":0},{"$f":"'Tax Calculation'!$J$95","v":0},null,{"$f":"'Tax Calculation'!J95","v":0},null,null,null,null,null,null,"Above sixty years",30000,30000,{"$f":"M246+N246","v":60000}]
["Amt (rounded off)",{"$f":"IF(B246>B245,0,ROUNDDOWN(B245-B246,-2))","v":3184200},{"$f":"IF(C246>C245,0,ROUNDDOWN(C245-C246,-2))","v":3184200},{"$f":"IF(D246>D245,0,ROUNDDOWN(D245-D246,-2))","v":3184200},{"$f":"E245-E246","v":3790805},null,null,null,null,null,null,{"$f":"pks!L194","v":"Not allowed for selected option"}]
["Condition apply",{"$f":"'Tax Calculation'!$J$102","v":"Yes"},{"$f":"'Tax Calculation'!$J$104","v":"Yes"},{"$f":"'Tax Calculation'!$J$105","v":"Yes"},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"J389","v":"Allowed"},null,"New option u/s 115BAC"]
["Interest due",{"$f":"(ROUND(IF(AND(B247>0,B242>0),(B247*1%*B242),0),0))","v":222894},{"$f":"(ROUND(IF('Tax Calculation'!$F$119<('Tax Calculation'!$J$99*90%),(C247*1%*D242),0),0))","v":222894},{"$f":"F261","v":160797},null,null,null,{"$f":"10000100/12","v":833341.66666666663},null,null,null,"TREATMENT OF SECTION 80TTB",null,null,null,"2017-18","2018-19","2019-20",null,"2017-18","2018-19","2019-20"]
["Intrest with condt",{"$f":"IF(B248=\"YES\",B249,0)","v":222894},{"$f":"IF(C248=\"YES\",C249,0)","v":222894},{"$f":"IF(D248=\"YES\",D249,0)","v":160797},null,null,null,null,null,null,null,"SELECTED F.Y.",null,{"$f":"'Tax Calculation'!C4","v":"2021-22"},null,10000,50000,50000,"Limt",10000,50000,50000]
["Interest",null,null,null,null,null,null,null,null,null,null,"TAX CATEGORY",null,{"$f":"'Tax Calculation'!E4","v":"MALE"},null,{"$f":"'Tax Calculation'!I82","v":0},{"$f":"P251","v":0},{"$f":"Q251","v":0},"Invested amt",{"$f":"P251","v":0},{"$f":"T251","v":0},{"$f":"U251","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,"FINAL RESULT",null,{"$f":"IF($N$251=\"SENIOR CITIZEN\",IF($N$250=$P$249,P252,IF($N$250=Q249,Q252,0)))","v":false},{"$f":"IF(N252=FALSE,0,N252)","v":0},{"$f":"MIN(P250:P251)","v":0},{"$f":"IF($N$255=\"VERY SENIOR CITIZEN\",MIN(Q250:Q251),IF($N$255=\"SENIOR CITIZEN\",MIN(Q250:Q251),0))","v":0},{"$f":"IF($N$255=\"VERY SENIOR CITIZEN\",MIN(R250:R251),IF($N$255=\"SENIOR CITIZEN\",MIN(R250:R251),0))","v":0},null,{"$f":"MIN(T250:T251)","v":0},{"$f":"IF($M$1274=\"VERY SENIOR CITIZEN\",MIN(U250:U251),IF($M$1274=\"SENIOR CITIZEN\",MIN(U250:U251),0))","v":0},{"$f":"IF($M$1274=\"VERY SENIOR CITIZEN\",MIN(V250:V251),IF($M$1274=\"SENIOR CITIZEN\",MIN(V250:V251),0))","v":0}]
[null,null,null,null,null,null,null,"APPLICABLE RATE FOR 234C",null,null,null,"TREATMENT OF SECTION 80TTA",null,null,null,"2017-18","2018-19","2018-19",null,"2017-18","2018-19","2018-19"]
["Tax",null,null,"Tax (other capital gain income)",0,null,null,null,null,"Fin.Year","Code","SELECTED F.Y.",null,{"$f":"N250","v":"2021-22"},null,10000,10000,10000,"Limt",10000,10000,10000]
["Date  upto","Adv tax due","Act. Tax paid","Shortage tax","Rounded off","Int u/s 234C",null,"RATE FOR 234C",null,{"$f":"'Tax Calculation'!C4","v":"2021-22"},{"$f":"IF($J$255=J262,K262,IF($J$255=J261,K261,IF($J$255=J257,K257,IF($J$255=J258,K258,IF($J$255=J259,K259,IF($J$255=J260,K260,\"B\"))))))","v":"A"},"TAX CATEGORY",null,{"$f":"N251","v":"MALE"},null,{"$f":"'Tax Calculation'!I81","v":0},{"$f":"P255","v":0},{"$f":"Q255","v":0},"Invested amt",{"$f":"P255","v":0},{"$f":"T255","v":0},{"$f":"U255","v":0}]
[{"$f":"'Tax Calculation'!B114","v":"15-Jun-2021"},{"$f":"'Tax Calculation'!D114","v":477633},{"$f":"'Tax Calculation'!F114","v":0},{"$f":"'Tax Calculation'!H114","v":477633},{"$f":"IF(D256>0,ROUNDDOWN(D256,-2),0)","v":477600},{"$f":"IF(E256<0,0,ROUND(E256*0.01*3,0))","v":14328},null,{"$f":"IF($K$255=\"A\",15%,0%)","v":0.15},null,"Opted",null,"FINAL RESULT",null,{"$f":"IF(N255=\"SENIOR CITIZEN\",IF(N254=P253,P256,IF(N254=Q253,Q256,0)))","v":false},{"$f":"IF(N254=P253,P261,Q261)","v":0},{"$f":"MIN(P254:P255)","v":0},{"$f":"IF($N$255=\"SENIOR CITIZEN\",0,MIN(Q254:Q255))","v":0},{"$f":"IF($N$255=\"SENIOR CITIZEN\",0,MIN(R254:R255))","v":0},{"$f":"IF($N$255=\"SENIOR CITIZEN\",0,MIN(S254:S255))","v":0},{"$f":"MIN(T254:T255)","v":0},{"$f":"IF($M$1274=\"SENIOR CITIZEN\",0,MIN(U254:U255))","v":0},{"$f":"IF($M$1274=\"SENIOR CITIZEN\",0,MIN(V254:V255))","v":0}]
[{"$f":"'Tax Calculation'!B115","v":"15-Sep-2021"},{"$f":"'Tax Calculation'!D115","v":1432899},{"$f":"'Tax Calculation'!F115","v":0},{"$f":"'Tax Calculation'!H115","v":1432899},{"$f":"IF(D257>0,ROUNDDOWN(D257,-2),0)","v":1432800},{"$f":"IF(E257<0,0,ROUNDDOWN(E257,-2)*0.01*3)","v":42984},{"$f":"IF(F257<9999,0,IF(F257<0,0,ROUNDDOWN(F257,-2)*0.01*3))","v":1287},{"$f":"IF($K$255=\"A\",45%,30%)","v":0.45},null,"2016-17","A",null,"A","MALE",null,{"$f":"P256","v":0},{"$f":"Q256","v":0},{"$f":"R256","v":0},null,{"$f":"T256","v":0},{"$f":"U256","v":0},{"$f":"V256","v":0}]
[{"$f":"'Tax Calculation'!B116","v":"15-Dec-2021"},{"$f":"'Tax Calculation'!D116","v":2388165},{"$f":"'Tax Calculation'!F116","v":0},{"$f":"'Tax Calculation'!H116","v":2388165},{"$f":"IF(D258>0,ROUNDDOWN(D258,-2),0)","v":2388100},{"$f":"IF(E258<0,0,ROUNDDOWN(E258,-2)*0.01*3)","v":71643},null,{"$f":"IF($K$255=\"A\",75%,60%)","v":0.75},null,"2017-18","A",null,"B","FEMALE",null,{"$f":"P257","v":0},{"$f":"Q257","v":0},0,null,{"$f":"T257","v":0},{"$f":"U257","v":0},0]
[{"$f":"'Tax Calculation'!B117","v":"15-Mar-2022"},{"$f":"'Tax Calculation'!D117","v":3184220},{"$f":"'Tax Calculation'!F117","v":0},{"$f":"'Tax Calculation'!H117","v":3184220},{"$f":"IF(D259>0,ROUNDDOWN(D259,-2),0)","v":3184200},{"$f":"IF(E259<0,0,ROUNDDOWN(E259,-2)*0.01*1)","v":31842},null,{"$f":"IF($K$255=\"A\",100%,100%)","v":1},null,"2018-19","A",null,"C","SENIOR CITIZEN",null,{"$f":"P256","v":0},{"$f":"Q256","v":0},{"$f":"R256","v":0},null,{"$f":"T256","v":0},{"$f":"U256","v":0},{"$f":"V256","v":0}]
[{"$f":"'Tax Calculation'!B118","v":"31-Mar-2022"},{"$f":"'Tax Calculation'!D118","v":3184220},{"$f":"'Tax Calculation'!F118","v":0},{"$f":"'Tax Calculation'!H118","v":0},{"$f":"IF(D260>0,ROUNDDOWN(D260,-2),0)","v":0},{"$f":"'Tax Calculation'!J118","v":0},null,{"$f":"IF($K$255=\"A\",100%,100%)","v":1},null,"2019-20","A",null,"D","VERY SENIOR CITIZEN",null,{"$f":"P259","v":0},0,0,null,{"$f":"T259","v":0},{"$f":"U259","v":0},0]
[{"$f":"'Tax Calculation'!B119","v":"Total"},{"$f":"'Tax Calculation'!D119","v":3184220},{"$f":"'Tax Calculation'!F119","v":0},{"$f":"'Tax Calculation'!H119","v":3184200},null,{"$f":"SUM(F256:F260)","v":160797},null,null,null,"2020-21","A",null,{"$f":"INDEX(M257:M260,MATCH(N261,N257:N260,0))","v":"A"},{"$f":"N255","v":"MALE"},null,{"$f":"INDEX($P$257:$P$260,MATCH($N$261,$N$257:$N$260,0))","v":0},{"$f":"INDEX($Q$257:$Q$260,MATCH($N$261,$N$257:$N$260,0))","v":0},{"$f":"INDEX($R$257:$R$260,MATCH($N$261,$N$257:$N$260,0))","v":0},null,{"$f":"INDEX(T257:T260,MATCH($N$261,$N$257:$N$260,0))","v":0},{"$f":"INDEX(U257:U260,MATCH($N$261,$N$257:$N$260,0))","v":0},0]
[null,"234C","234B","234A",null,null,null,null,null,"2021-22","A",null,null,null,null,{"$f":"MIN(P257:P261)","v":0},{"$f":"MIN(Q257:Q261)","v":0},{"$f":"MIN(R257:R261)","v":0},null,{"$f":"IF(M261=\"C\",T260,IF(M261=\"D\",T260,T260))","v":0},{"$f":"IF(M261=\"A\",U260,IF(M261=\"B\",U260,0))","v":0},{"$f":"IF(M261=\"A\",V260,IF(M261=\"B\",V260,0))","v":0}]
["Company",{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"I253","v":0},{"$f":"I249","v":0},null,null,null,null,null,null,null,null,null,"FINAL VALUE FOR 80TTA",null,{"$f":"IF($M$261=\"C\",P261,IF($M$261=\"D\",P261,P261))","v":0},{"$f":"IF($M$261=\"A\",Q261,IF($M$261=\"B\",Q261,0))","v":0},{"$f":"IF($M$261=\"A\",R261,IF($M$261=\"B\",R261,0))","v":0},null,0,{"$f":"IF($L$1284=\"C\",U252,IF($L$1284=\"D\",U252,0))","v":0},{"$f":"IF($L$1284=\"C\",V252,IF($L$1284=\"D\",V252,0))","v":0}]
["Firm",{"$f":"D259","v":3184220},{"$f":"C249","v":222894},{"$f":"B249","v":222894},null,null,null,null,null,null,null,null,null,"FINAL VALAUE FOR 80TTB",null,0,{"$f":"IF($M$261=\"C\",Q252,IF($M$261=\"D\",Q252,0))","v":0},{"$f":"IF($M$261=\"C\",R252,IF($M$261=\"D\",R252,0))","v":0}]
["MALE",{"$f":"F261","v":160797},{"$f":"C249","v":222894},{"$f":"B249","v":222894},null,null,null,null,null,null,null,null,null,"DATA SHOWN",null,{"$f":"IF(M261=\"C\",P264,IF(M261=\"D\",P264,P263))","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"80TTA","80TTB"]
[]
[null,"ASST. YEAR","F. YEAR","For U/S 234B",null,null,null,null,null,null,null,null,null,null,"2017-18"]
["Q1","2014-15","2013-14","2014-03-31",null,null,null,null,null,null,null,null,null,null,"2018-19"]
["Q2","2015-16","2014-15","2015-03-31",null,null,null,null,null,null,null,null,null,null,"2019-20"]
["Q3","2016-17","2015-16","2016-03-31"]
["Q4","2017-18","2016-17","2016-03-31"]
[null,{"$f":"'Tax Calculation'!H4","v":"2022-23"},{"$f":"'Tax Calculation'!C4","v":"2021-22"},{"$f":"VLOOKUP(C274,C270:D273,2,0)","v":{"$error":"#N/A"}}]
[]
["Calculation of intrest due u/s 234B "]
["(when intrest due u/s 234C paid after "]
[{"$f":"L60","v":"31-Mar-2022"}]
[")"]
[{"$f":"CONCATENATE(A276,\"  \",A277,  A278,\"  \",A279)","v":"Calculation of intrest due u/s 234B   (when intrest due u/s 234C paid after 31-Mar-2022  )"}]
[]
[]
[]
["House Property"]
[]
["Interest",null,null,{"$f":"IF(F286=A293, (IF(D289=A287, (IF(C290<=C287, (C290), (C287))), (IF(D289=A288, (IF(C290<=C288, (C290), (C288))), (IF(D289=A289, (IF(C290<=C289, (C290), (C289))), (0))))))), (IF(F286=A294, (C290), (0))))","v":0},null,100]
["New Constrution",null,200000,"Self Ouucpied House Property","Rent",200,"Taxes",5000]
["Improvement",null,30000,null,"Rent",{"$f":"IF(F286=A293, (0), (IF(F286=A294, (F287), (0))))","v":0},"Taxes",{"$f":"IF(H287<=F288, (H287), (F288))","v":0}]
["Loan Taken before 01/04/99",null,30000,25000,"NAV",{"$f":"F288-H288","v":0}]
["Actual Interest Paid",null,25000,null,"30% Standard Deduction of NAV",null,0.3,{"$f":"F289*G290","v":0}]
[]
["Nature of House Property"]
["Self Occupied"]
["Let-Out"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["A","Income from Self-occupied Property"]
[null,"Interest Paid/Payable on Housing Loan"]
[1,"Interest on Housing Loan"]
[2,"Income from Self-occupied House Property"]
["B","Income from Let-out Property"]
[1,"Annual Letable Value/Rent Received or Receivable"]
[2,"Less: Municipal Taxes Paid During the Year"]
[3,"Less:Unrealized Rent"]
[4,"Net Annual Value (1-(2+3))"]
[5,"Less: Deductions from Net Annual Value"]
["i. ","Standard Deduction @ 30% of Net Annual Value"]
["ii. ","Interest on Housing Loan"]
[6,"Income from Let-out House Property"]
[]
[null,"Types of Loans",null,null,null,"Max Limit","Loan Time"]
[null,"Repair or renewal or reconstruction of the house",null,null,null,30000]
[null,"Acquisition or construction of the house",null,null,null,30000,"Before 01-04-1999"]
[null,"Acquisition or construction of the house",null,null,null,200000,"On or after 01-04-1999"]
[null,"Value for 1"]
[null,{"$f":"'Tax Calculation'!F35","v":"Acquisition or construction of the house"},null,{"$f":"'Tax Calculation'!F36","v":"On or after 01-04-1999"},null,{"$f":"IF($B$323=$B$319,F319,IF(D323=$G$320,$F$320,$F$321))","v":200000}]
[]
[null,"Value for 2"]
[null,{"$f":"'Tax Calculation'!$F$46","v":"Acquisition or construction of the house"},null,{"$f":"'Tax Calculation'!$F$47","v":"On or after 01-04-1999"},null,{"$f":"IF($B$326=$B$319,F319,IF(D326=$G$320,$F$320,$F$321))","v":200000}]
[]
[]
[null,"House Rent Allowance"]
[null,"City Type","HRA Received","HRA Paid","Salalry for HRA","Rate"]
[null,{"$f":"'Tax Calculation'!H15","v":"Non Metro City"},{"$f":"'Tax Calculation'!H16","v":0},{"$f":"'Tax Calculation'!H17","v":0},{"$f":"'Tax Calculation'!J9","v":10000500},{"$f":"IF(B331=\"Metro City\",50%,40%)","v":0.4}]
[]
[null,"HRA Received",null,null,{"$f":"C331","v":0}]
[null,"Excess of 10 % pay",null,null,{"$f":"ROUND(D331-E331*10%,0)","v":-1000050}]
[null,"City Type condition",null,null,{"$f":"ROUND(E331*F331,0)","v":4000200}]
[null,"Exempt HRA value",null,null,{"$f":"IF(MIN(E333:E335)<0,0,MIN(E333:E335))","v":0}]
[null,null,null,"Condition",null,"Limit","Allowable"]
[null,{"$f":"'Tax Calculation'!C18","v":"Transport Allowances"},{"$f":"'Tax Calculation'!G18","v":0},{"$f":"'Tax Calculation'!H18","v":"Handicapped"},{"$f":"IF(D338=\"Handicapped\",3200,1600)","v":3200},{"$f":"IF(D338=\"Handicapped\",38400,19200)","v":38400},{"$f":"IF($K$349=\"New option u/s 115BAC\",0,MIN(C338,F338))","v":0},{"$f":"IF($K$349=\"New option u/s 115BAC\",\"Not Allowed\",CONCATENATE(\"Max. Limit\",\"  \",\"Rs.\",\"  \",E338,\"  \",\"per month\"))","v":"Not Allowed"}]
[null,{"$f":"'Tax Calculation'!C19","v":"Education Allowances"},{"$f":"'Tax Calculation'!G19","v":0},{"$f":"'Tax Calculation'!H19","v":"One Childern"},{"$f":"IF(D339=\"One Childern\",1200,1200)","v":1200},{"$f":"IF(D339=\"Two Childern\",2*E339,E339)","v":1200},{"$f":"IF($K$349=\"New option u/s 115BAC\",0,MIN(C339,F339))","v":0},{"$f":"IF($K$349=\"New option u/s 115BAC\",\"Not Allowed\",CONCATENATE(\"Max. Limit\",\"  \",\"Rs.\",\"  \",E339,\"  \",\"per month\"))","v":"Not Allowed"}]
[null,{"$f":"'Tax Calculation'!C20","v":"Hostel Exp. Allowances"},{"$f":"'Tax Calculation'!G20","v":0},{"$f":"'Tax Calculation'!H20","v":"One Childern"},{"$f":"IF(D340=\"One Childern\",3600,3600)","v":3600},{"$f":"IF(D340=\"Two Childern\",2*E340,E340)","v":3600},0,"Not Allowed"]
[null,{"$f":"'Tax Calculation'!C25","v":"Entertainment Allowances-u/s 16(ii)"},{"$f":"'Tax Calculation'!G25","v":0},{"$f":"'Tax Calculation'!H25","v":"Govt. Employee"},{"$f":"IF(D341=\"Non-Govt. Employee\",0,5000)","v":5000},{"$f":"ROUND(E331*20%,0)","v":2000100},0,"Not Allowed"]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,"Not Allowed (i.e. allowed from F.Y. 2018-19)",null,null,null,null,{"$f":"'Tax Calculation'!I6","v":"New option u/s 115BAC"}]
[null,null,null,null,null,"Standard Deducation u/s (16ia)"]
[null,"Name of State","Designation & Address of CIT (TDS)",null,null,"Fin._Year","Gross Salary","Max Limit","Allowed limt",{"$f":"'Tax Calculation'!$C$4","v":"2021-22"},"80TTA","80TTB"]
[null," Assam","The Commissioner of Income Tax (TDS) Saikia Commercial Complex, Shillong Road, Guwahati - 731005","Guwahati  ",731005,"1985-86",{"$f":"'Tax Calculation'!$J$8","v":10050500},0,{"$f":"MAX(MIN(G352,H352),0)","v":0},"Not Allowed",0,0]
[null,"Andhra Pradesh","The Commissioner of Income Tax (TDS) Room No. 411, Income Tax Towers, 10-2-3 A.C. Guard, Hyderabad - 500004","Hyderabad  ",500004,"1986-87",{"$f":"G352","v":10050500},0,{"$f":"MAX(MIN(G353,H353),0)","v":0},"Not Allowed",0,0]
[null,"Arunachal Pradesh","The Commissioner of Income Tax (TDS) Saikia Commercial Complex, Shillong Road, Guwahati - 731005","Guwahati  ",731005,"1987-88",{"$f":"G353","v":10050500},0,0,"Not Allowed",0,0]
[null,"Bihar ","The Commissioner of Income Tax (TDS) C.R. Building, 2nd Floor, Bir Chand Patel Marg, Patna - 800001","Patna  ",800001,"1988-89",10050500,0,0,"Not Allowed",0,0]
[null,"Chandigarh","The Commissioner of Income Tax (TDS) C.R. Building, Sector 17 - E, Himalaya Marg, Chandigarh - 160017","Chandigarh  ",160017,"1989-90",10050500,0,0,"Not Allowed",0,0]
[null,"Chhatisgarh","The Commissioner of Income Tax (TDS) Aayakar Bhawan, Hoshangabad Road, Bhopal - 462011","Bhopal  ",462011,"1990-91",10050500,0,0,"Not Allowed",0,0]
[null,"Dadar & Nagar Haveli","The Commissioner of Income Tax (TDS) Room No. 201, 2nd Floor, Navjivan Trust Building, B/h Gujarat Vidhyapith, Ashram Road, Ahmedabad - 380014","Ahmedabad  ",380014,"1991-92",10050500,0,0,"Not Allowed",0,0]
[null,"Daman & Diu","The Commissioner of Income Tax (TDS) Room No. 201, 2nd Floor, Navjivan Trust Building, B/h Gujarat Vidhyapith, Ashram Road, Ahmedabad - 380014","Ahmedabad  ",380014,"1992-93",10050500,0,0,"Not Allowed",0,0]
[null,"Delhi","The Commissioner of Income Tax (TDS) Aayakar Bhawan, District Centre, 4th Floor, Luxmi Nagar, Delhi - 110092","Delhi  ",110092,"1993-94",10050500,0,0,"Not Allowed",0,0]
[null,"Goa","The Commissioner of Income Tax (TDS) Room No. 59, H.M.T. Bhawan, 4th Floor, Bellary Road, Ganganagar, Bangalore - 560032","Bangalore  ",560032,"1994-95",10050500,0,0,"Not Allowed",0,0]
[null,"Gujarat","The Commissioner of Income Tax (TDS) Room No. 201, 2nd Floor, Navjivan Trust Building, B/h Gujarat Vidhyapith, Ashram Road, Ahmedabad - 380014","Ahmedabad  ",380014,"1995-96",10050500,0,0,"Not Allowed",0,0]
[null,"Haryana","The Commissioner of Income Tax (TDS) C.R. Building, Sector 17 - E, Himalaya Marg, Chandigarh - 160017","Chandigarh  ",160017,"1996-97",10050500,0,0,"Not Allowed",0,0]
[null,"Himachal Pradesh","The Commissioner of Income Tax (TDS) C.R. Building, Sector 17 - E, Himalaya Marg, Chandigarh - 160017","Chandigarh  ",160017,"1997-98",10050500,0,0,"Not Allowed",0,0]
[null,"Jammu & Kashmir","The Commissioner of Income Tax (TDS) C.R. Building, Sector 17 - E, Himalaya Marg, Chandigarh - 160017","Chandigarh  ",160017,"1998-99",10050500,0,0,"Not Allowed",0,0]
[null,"Jharkhand","The Commissioner of Income Tax (TDS) C.R. Building, 2nd Floor, Bir Chand Patel Marg, Patna - 800001","Patna  ",800001,"1999-00",10050500,0,0,"Not Allowed",0,0]
[null,"Karnataka","The Commissioner of Income Tax (TDS) Room No. 59, H.M.T. Bhawan, 4th Floor, Bellary Road, Ganganagar, Bangalore - 560032","Bangalore  ",560032,"2000-01",10050500,0,0,"Not Allowed",0,0]
[null,"Kerala","The Commissioner of Income Tax (TDS) C.R. Building, I.S. Press Road, Kochi - 682018","Kochi  ",682018,"2001-02",10050500,0,0,"Not Allowed",0,0]
[null,"Lakshadeep","The Commissioner of Income Tax (TDS) C.R. Building, I.S. Press Road, Kochi - 682018","Kochi  ",682018,"2002-03",10050500,0,0,"Not Allowed",0,0]
[null,"Madhya Pradesh","The Commissioner of Income Tax (TDS) Aayakar Bhawan, Hoshangabad Road, Bhopal - 462011","Bhopal  ",462011,"2003-04",10050500,0,0,"Not Allowed",0,0]
[null,"Maharashtra-I*","The Commissioner of Income Tax (TDS) 4th Floor, 'A' Wing, PMT Commercial Complex, Shankar Sheth Road, Swargate, Pune - 411037","Pune  ",411037,"2004-05",10050500,0,0,"Not Allowed",0,0]
[null,"Maharashtra-II*","The Commissioner of Income Tax (TDS) Room No. 102, Ground Floor, Aayakar Bhawan, Telangkhedi Road, Civil Lines, Nagpur - 440001","Nagpur  ",440001,"2005-06",10050500,0,0,"Not Allowed",0,0]
[null,"Maharashtra-III*","The Commissioner of Income Tax (TDS) Room No. 900A, 9th Floor, K.G. Mittal Ayurvedic Hospital Building, Charni Road, Mumbai - 400002","Mumbai ",400002,"2006-07",10050500,0,0,"Not Allowed",0,0]
[null,"Manipur","The Commissioner of Income Tax (TDS) Saikia Commercial Complex, Shillong Road, Guwahati - 731005","Guwahati  ",731005,"2007-08",10050500,0,0,"Not Allowed",0,0]
[null,"Meghalaya,","The Commissioner of Income Tax (TDS) Saikia Commercial Complex, Shillong Road, Guwahati - 731005","Guwahati  ",731005,"2008-09",10050500,0,0,"Not Allowed",0,0]
[null,"Mizoram","The Commissioner of Income Tax (TDS) Saikia Commercial Complex, Shillong Road, Guwahati - 731005","Guwahati  ",731005,"2009-10",10050500,0,0,"Not Allowed",0,0]
[null,"Nagaland","The Commissioner of Income Tax (TDS) Saikia Commercial Complex, Shillong Road, Guwahati - 731005","Guwahati  ",731005,"2010-11",10050500,0,0,"Not Allowed",0,0]
[null,"Orissa","The Commissioner of Income Tax (TDS) 5th Floor, Aayakar Bhawan, Rajaswa Vihar, Bhubaneshwar - 751007","Bhubaneshwar  ",751007,"2011-12",10050500,0,0,"Not Allowed",0,0]
[null,"Pondicherry","The Commissioner of Income Tax (TDS) 7th Floor, New Block, Aayakar Bhawan, 121, M.G. Road, Chennai - 600034","Chennai  ",600034,"2012-13",10050500,0,0,"Allowed ",{"$f":"P263","v":0},{"$f":"P264","v":0}]
[null,"Punjab","The Commissioner of Income Tax (TDS) C.R. Building, Sector 17 - E, Himalaya Marg, Chandigarh - 160017","Chandigarh  ",160017,"2013-14",10050500,0,0,"Allowed ",{"$f":"K379","v":0},{"$f":"L379","v":0}]
[null,"Rajasthan","The Commissioner of Income Tax (TDS) New Central Revenue Building, Statue Circle, Janpath, Jaipur - 302005","Jaipur  ",302005,"2014-15",10050500,0,0,"Allowed ",{"$f":"K380","v":0},{"$f":"L380","v":0}]
[null,"Sikkim","The Commissioner of Income Tax (TDS) Saikia Commercial Complex, Shillong Road, Guwahati - 731005","Guwahati  ",731005,"2015-16",10050500,0,0,"Allowed ",0,0]
[null,"Tamil Nadu","The Commissioner of Income Tax (TDS) 7th Floor, New Block, Aayakar Bhawan, 121, M.G. Road, Chennai - 600034","Chennai  ",600034,"2016-17",10050500,0,0,"Allowed ",0,0]
[null,"Tripura","The Commissioner of Income Tax (TDS) Saikia Commercial Complex, Shillong Road, Guwahati - 731005","Guwahati  ",731005,"2017-18",10050500,0,0,"Allowed ",0,0]
[null,"UP-I*","The Commissioner of Income Tax (TDS) 16/69, Aayakar Bhawan, Civil Lines, Kanpur -208001","Kanpur ",208001,"2018-19",10050500,40000,40000,"Allowed ",{"$f":"Q263","v":0},{"$f":"Q264","v":0}]
[null,"UP-II*","The Commissioner of Income Tax (TDS) 5, Ashok Road, Lucknow","Lucknow",null,"2019-20",10050500,50000,50000,"Allowed ",{"$f":"R263","v":0},{"$f":"R264","v":0}]
[null,"West Bengal","The Commissioner of Income Tax (TDS) 7th Floor, Middleton Row, Kolkata - 700071","Kolkata  ",700071,"2020-21",10050500,50000,{"$f":"IF($K$349=\"New option u/s 115BAC\",0,MAX(MIN(G387,H387),0))","v":0},{"$f":"IF(K349=\"New option u/s 115BAC\",\"Not Applicable\",\"Allowed\")","v":"Not Applicable"},{"$f":"K386","v":0},{"$f":"L386","v":0}]
[null,null,null,null,null,"2021-22",10050500,50000,{"$f":"IF($K$349=\"New option u/s 115BAC\",0,MAX(MIN(G388,H388),0))","v":0},{"$f":"IF(K350=\"New option u/s 115BAC\",\"Not Applicable\",\"Allowed\")","v":"Allowed"},{"$f":"K387","v":0},{"$f":"L387","v":0}]
[null,null,null,null,null,null,null,null,{"$f":"INDEX(I352:I388,MATCH($J$351,$F$352:$F$388,0))","v":0},{"$f":"INDEX(J352:J388,MATCH($J$351,$F$352:$F$388,0))","v":"Allowed"},{"$f":"INDEX(K352:K388,MATCH($J$351,$F$352:$F$388,0))","v":0},{"$f":"INDEX(L352:L388,MATCH($J$351,$F$352:$F$388,0))","v":0}]
[null,"Opted State","Address"]
[null,{"$f":"'DDO Data'!C14","v":"Rajasthan"},{"$f":"INDEX($C$352:$C$389,MATCH($B$391,Name_of_State,0))","v":"The Commissioner of Income Tax (TDS) New Central Revenue Building, Statue Circle, Janpath, Jaipur - 302005"},{"$f":"INDEX($D$352:$D$389,MATCH($B$391,Name_of_State,0))","v":"Jaipur  "},{"$f":"INDEX($E$352:$E$389,MATCH($B$391,Name_of_State,0))","v":302005}]
[]
[]
[null,"Resident Status"]
[null,"Resident"]
[null,"Not Ordinarily Resident"]
[null,"Non-Resident"]
[]
[]
[]
[]
[]
[]
[null,"Assessment Year (2019-2020) u/s 80D."]

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["Tax computation for Tax Calculator"]
[{"$f":"Statement!$G$4","v":"Existing Option"},"Financial Year",null,null,{"$f":"'Employee Data'!$G$5","v":"2021-22"},null,null,null,"(Above 60 year but less than 80)",null,{"$f":"E4+250000","v":10250500}]
[null,"Tax Category",null,null,{"$f":"Statement!$C$5","v":"MALE"}]
[null,"Taxable Income",null,null,{"$f":"Statement!$H$69","v":10000500},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"pravesh(S1002)","v":"Rupees Fifty Lakh  Only "}]
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["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C5","v":1985},{"$f":"D5","v":1986}]
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["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I10,IF($E$3=\"Female\",I17,IF($E$3=\"Senior Citizen\",I24,I31)))","v":248975}]
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[{"$f":"B16+1","v":25001},50000,0.3,{"$f":"B16","v":25000},{"$f":"E16+(B17-B16)*C17","v":9250},0,0,{"$f":"IF(I15=C19,E18+ROUND((H15-J15),0)*I15,IF(I15=C18,E17+ROUND((H15-J15)*I15,0),IF(I15=C17,E16+ROUND((H15-J15)*I15,0),IF(I15=C16,E15+ROUND((H15-J15)*I15,0),E14+ROUND((H15-J15)*I15,0)))))","v":4979500},{"$f":"MIN(K19:L19)","v":248975},{"$f":"ROUND(SUM(H17+I17)*M15,0)","v":0},{"$f":"SUM(H17:J17)","v":5228475},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A7,IF($E$3=\"Female\",A14,IF($E$3=\"Senior Citizen\",A21,A28)))","v":"Not defined"}]
[{"$f":"B17+1","v":50001},100000,0.4,{"$f":"B17","v":50000},{"$f":"E17+(B18-B17)*C18","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M12,IF($E$3=\"Female\",M19,IF($E$3=\"Senior Citizen\",M26,M33)))","v":0}]
[{"$f":"B18+1","v":100001},null,0.5,100000,{"$f":"IF(J16=0,0,E18)","v":29250},0.05,0,{"$f":"H12","v":50000},{"$f":"IF(H15>H19,H15-H19,0)","v":9950500},{"$f":"IF(I19>0,ROUND(I19*I15,0),0)","v":4975250},{"$f":"I19-J19","v":4975250},{"$f":"IF(H17>0,ROUND(H17*L15,0),0)","v":248975},{"$f":"IF(K19>L19,0,L19-K19)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K10,IF($E$3=\"Female\",K17,IF($E$3=\"Senior Citizen\",K24,K31)))","v":5228475}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H8","v":10000500},{"$f":"VLOOKUP(H22,A22:C26,3)","v":0.5},{"$f":"INDEX(D22:D26,MATCH(I22,C22:C26,0))","v":100000},{"$f":"INDEX(E22:E26,MATCH(I22,C22:C26,0))","v":29250},{"$f":"IF(H22>H26,VLOOKUP(H22,A22:F26,6),0)","v":0.05},{"$f":"VLOOKUP(H22,A22:G26,7)","v":0}]
[{"$f":"B22+1","v":18001},25000,0.25,{"$f":"B22","v":18000},{"$f":"(B23-B22)*C23","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B23+1","v":25001},50000,0.3,{"$f":"B23","v":25000},{"$f":"E23+(B24-B23)*C24","v":9250},0,0,{"$f":"IF(I22=C26,E25+ROUND((H22-J22),0)*I22,IF(I22=C25,E24+ROUND((H22-J22)*I22,0),IF(I22=C24,E23+ROUND((H22-J22)*I22,0),IF(I22=C23,E22+ROUND((H22-J22)*I22,0),E21+ROUND((H22-J22)*I22,0)))))","v":4979500},{"$f":"MIN(K26:L26)","v":248975},{"$f":"ROUND(SUM(H24+I24)*M22,0)","v":0},{"$f":"SUM(H24:J24)","v":5228475}]
[{"$f":"B24+1","v":50001},100000,0.4,{"$f":"B24","v":50000},{"$f":"E24+(B25-B24)*C25","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B25+1","v":100001},null,0.5,100000,{"$f":"IF(J23=0,0,E25)","v":29250},0.05,0,{"$f":"H19","v":50000},{"$f":"IF(H22>H26,H22-H26,0)","v":9950500},{"$f":"IF(I26>0,ROUND(I26*I22,0),0)","v":4975250},{"$f":"I26-J26","v":4975250},{"$f":"IF(H24>0,ROUND(H24*L22,0),0)","v":248975},{"$f":"IF(K26>L26,0,L26-K26)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H8","v":10000500},{"$f":"VLOOKUP(H29,A29:C33,3)","v":0.5},{"$f":"INDEX(D29:D33,MATCH(I29,C29:C33,0))","v":100000},{"$f":"INDEX(E29:E33,MATCH(I29,C29:C33,0))","v":29250},{"$f":"IF(H29>H33,VLOOKUP(H29,A29:F33,6),0)","v":0.05},{"$f":"VLOOKUP(H29,A29:G33,7)","v":0}]
[{"$f":"B29+1","v":18001},25000,0.25,{"$f":"B29","v":18000},{"$f":"(B30-B29)*C30","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B30+1","v":25001},50000,0.3,{"$f":"B30","v":25000},{"$f":"E30+(B31-B30)*C31","v":9250},0,0,{"$f":"IF(I29=C33,E32+ROUND((H29-J29),0)*I29,IF(I29=C32,E31+ROUND((H29-J29)*I29,0),IF(I29=C31,E30+ROUND((H29-J29)*I29,0),IF(I29=C30,E29+ROUND((H29-J29)*I29,0),E28+ROUND((H29-J29)*I29,0)))))","v":4979500},{"$f":"MIN(K33:L33)","v":248975},{"$f":"ROUND(SUM(H31+I31)*M29,0)","v":0},{"$f":"SUM(H31:J31)","v":5228475}]
[{"$f":"B31+1","v":50001},100000,0.4,{"$f":"B31","v":50000},{"$f":"E31+(B32-B31)*C32","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B32+1","v":100001},null,0.5,100000,{"$f":"IF(J30=0,0,E32)","v":29250},0.05,0,{"$f":"H26","v":50000},{"$f":"IF(H29>H33,H29-H33,0)","v":9950500},{"$f":"IF(I33>0,ROUND(I33*I29,0),0)","v":4975250},{"$f":"I33-J33","v":4975250},{"$f":"IF(H31>0,ROUND(H31*L29,0),0)","v":248975},{"$f":"IF(K33>L33,0,L33-K33)","v":0}]
[null,null,{"$f":"D5","v":1986},{"$f":"C34+1","v":1987},null,"1986-87"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C34","v":1986},{"$f":"D34","v":1987}]
[0,18000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H37,A37:C41,3)","v":0.5},{"$f":"INDEX(D37:D41,MATCH(I37,C37:C41,0))","v":100000},{"$f":"INDEX(E37:E41,MATCH(I37,C37:C41,0))","v":29250},{"$f":"IF(H37>H41,VLOOKUP(H37,A37:F41,6),0)","v":0.05},{"$f":"VLOOKUP(H37,A37:G41,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B37,IF($E$3=\"Female\",B44,IF($E$3=\"Senior Citizen\",B51,B58)))","v":18000},0]
[{"$f":"B37+1","v":18001},25000,0.25,{"$f":"B37","v":18000},{"$f":"(B38-B37)*C38","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O37+1","v":18001},25000,0.25]
[{"$f":"B38+1","v":25001},50000,0.3,{"$f":"B38","v":25000},{"$f":"E38+(B39-B38)*C39","v":9250},0,0,{"$f":"IF(I37=C41,E40+ROUND((H37-J37),0)*I37,IF(I37=C40,E39+ROUND((H37-J37)*I37,0),IF(I37=C39,E38+ROUND((H37-J37)*I37,0),IF(I37=C38,E37+ROUND((H37-J37)*I37,0),E36+ROUND((H37-J37)*I37,0)))))","v":4979500},{"$f":"MIN(K41:L41)","v":248975},{"$f":"ROUND(SUM(H39+I39)*M37,0)","v":0},{"$f":"SUM(H39:J39)","v":5228475},null,null,{"$f":"O38+1","v":25001},50000,0.3]
[{"$f":"B39+1","v":50001},100000,0.4,{"$f":"B39","v":50000},{"$f":"E39+(B40-B39)*C40","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O39+1","v":50001},100000,0.4]
[{"$f":"B40+1","v":100001},null,0.5,100000,{"$f":"IF(J38=0,0,E40)","v":29250},0.05,0,50000,{"$f":"IF(H37>H41,H37-H41,0)","v":9950500},{"$f":"IF(I41>0,ROUND(I41*I37,0),0)","v":4975250},{"$f":"I41-J41","v":4975250},{"$f":"IF(H39>0,ROUND(H39*L37,0),0)","v":248975},{"$f":"IF(K41>L41,0,L41-K41)","v":0},{"$f":"O40+1","v":100001},0,0.5]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H39,IF($E$3=\"Female\",H46,IF($E$3=\"Senior Citizen\",H53,H60)))","v":4979500}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I39,IF($E$3=\"Female\",I46,IF($E$3=\"Senior Citizen\",I53,I60)))","v":248975}]
[0,18000,0,0,0,0,0,{"$f":"H37","v":10000500},{"$f":"VLOOKUP(H44,A44:C48,3)","v":0.5},{"$f":"INDEX(D44:D48,MATCH(I44,C44:C48,0))","v":100000},{"$f":"INDEX(E44:E48,MATCH(I44,C44:C48,0))","v":29250},{"$f":"IF(H44>H48,VLOOKUP(H44,A44:F48,6),0)","v":0.05},{"$f":"VLOOKUP(H44,A44:G48,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J39,IF($E$3=\"Female\",J46,IF($E$3=\"Senior Citizen\",J53,J60)))","v":0}]
[{"$f":"B44+1","v":18001},25000,0.25,{"$f":"B44","v":18000},{"$f":"(B45-B44)*C45","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K39,IF($E$3=\"Female\",K46,IF($E$3=\"Senior Citizen\",K53,K60)))","v":5228475}]
[{"$f":"B45+1","v":25001},50000,0.3,{"$f":"B45","v":25000},{"$f":"E45+(B46-B45)*C46","v":9250},0,0,{"$f":"IF(I44=C48,E47+ROUND((H44-J44),0)*I44,IF(I44=C47,E46+ROUND((H44-J44)*I44,0),IF(I44=C46,E45+ROUND((H44-J44)*I44,0),IF(I44=C45,E44+ROUND((H44-J44)*I44,0),E43+ROUND((H44-J44)*I44,0)))))","v":4979500},{"$f":"MIN(K48:L48)","v":248975},{"$f":"ROUND(SUM(H46+I46)*M44,0)","v":0},{"$f":"SUM(H46:J46)","v":5228475},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A36,IF($E$3=\"Female\",A43,IF($E$3=\"Senior Citizen\",A50,A57)))","v":"Not defined"}]
[{"$f":"B46+1","v":50001},100000,0.4,{"$f":"B46","v":50000},{"$f":"E46+(B47-B46)*C47","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M41,IF($E$3=\"Female\",M48,IF($E$3=\"Senior Citizen\",M55,M62)))","v":0}]
[{"$f":"B47+1","v":100001},null,0.5,100000,{"$f":"IF(J45=0,0,E47)","v":29250},0.05,0,{"$f":"H41","v":50000},{"$f":"IF(H44>H48,H44-H48,0)","v":9950500},{"$f":"IF(I48>0,ROUND(I48*I44,0),0)","v":4975250},{"$f":"I48-J48","v":4975250},{"$f":"IF(H46>0,ROUND(H46*L44,0),0)","v":248975},{"$f":"IF(K48>L48,0,L48-K48)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K39,IF($E$3=\"Female\",K46,IF($E$3=\"Senior Citizen\",K53,K60)))","v":5228475}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H37","v":10000500},{"$f":"VLOOKUP(H51,A51:C55,3)","v":0.5},{"$f":"INDEX(D51:D55,MATCH(I51,C51:C55,0))","v":100000},{"$f":"INDEX(E51:E55,MATCH(I51,C51:C55,0))","v":29250},{"$f":"IF(H51>H55,VLOOKUP(H51,A51:F55,6),0)","v":0.05},{"$f":"VLOOKUP(H51,A51:G55,7)","v":0}]
[{"$f":"B51+1","v":18001},25000,0.25,{"$f":"B51","v":18000},{"$f":"(B52-B51)*C52","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B52+1","v":25001},50000,0.3,{"$f":"B52","v":25000},{"$f":"E52+(B53-B52)*C53","v":9250},0,0,{"$f":"IF(I51=C55,E54+ROUND((H51-J51),0)*I51,IF(I51=C54,E53+ROUND((H51-J51)*I51,0),IF(I51=C53,E52+ROUND((H51-J51)*I51,0),IF(I51=C52,E51+ROUND((H51-J51)*I51,0),E50+ROUND((H51-J51)*I51,0)))))","v":4979500},{"$f":"MIN(K55:L55)","v":248975},{"$f":"ROUND(SUM(H53+I53)*M51,0)","v":0},{"$f":"SUM(H53:J53)","v":5228475}]
[{"$f":"B53+1","v":50001},100000,0.4,{"$f":"B53","v":50000},{"$f":"E53+(B54-B53)*C54","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B54+1","v":100001},null,0.5,100000,{"$f":"IF(J52=0,0,E54)","v":29250},0.05,0,{"$f":"H48","v":50000},{"$f":"IF(H51>H55,H51-H55,0)","v":9950500},{"$f":"IF(I55>0,ROUND(I55*I51,0),0)","v":4975250},{"$f":"I55-J55","v":4975250},{"$f":"IF(H53>0,ROUND(H53*L51,0),0)","v":248975},{"$f":"IF(K55>L55,0,L55-K55)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H37","v":10000500},{"$f":"VLOOKUP(H58,A58:C62,3)","v":0.5},{"$f":"INDEX(D58:D62,MATCH(I58,C58:C62,0))","v":100000},{"$f":"INDEX(E58:E62,MATCH(I58,C58:C62,0))","v":29250},{"$f":"IF(H58>H62,VLOOKUP(H58,A58:F62,6),0)","v":0.05},{"$f":"VLOOKUP(H58,A58:G62,7)","v":0}]
[{"$f":"B58+1","v":18001},25000,0.25,{"$f":"B58","v":18000},{"$f":"(B59-B58)*C59","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B59+1","v":25001},50000,0.3,{"$f":"B59","v":25000},{"$f":"E59+(B60-B59)*C60","v":9250},0,0,{"$f":"IF(I58=C62,E61+ROUND((H58-J58),0)*I58,IF(I58=C61,E60+ROUND((H58-J58)*I58,0),IF(I58=C60,E59+ROUND((H58-J58)*I58,0),IF(I58=C59,E58+ROUND((H58-J58)*I58,0),E57+ROUND((H58-J58)*I58,0)))))","v":4979500},{"$f":"MIN(K62:L62)","v":248975},{"$f":"ROUND(SUM(H60+I60)*M58,0)","v":0},{"$f":"SUM(H60:J60)","v":5228475}]
[{"$f":"B60+1","v":50001},100000,0.4,{"$f":"B60","v":50000},{"$f":"E60+(B61-B60)*C61","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B61+1","v":100001},null,0.5,100000,{"$f":"IF(J59=0,0,E61)","v":29250},0.05,0,{"$f":"H55","v":50000},{"$f":"IF(H58>H62,H58-H62,0)","v":9950500},{"$f":"IF(I62>0,ROUND(I62*I58,0),0)","v":4975250},{"$f":"I62-J62","v":4975250},{"$f":"IF(H60>0,ROUND(H60*L58,0),0)","v":248975},{"$f":"IF(K62>L62,0,L62-K62)","v":0}]
[null,null,1987,{"$f":"C63+1","v":1988},null,"1987-88"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C63","v":1987},{"$f":"D63","v":1988}]
[0,18000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H66,A66:C70,3)","v":0.5},{"$f":"INDEX(D66:D70,MATCH(I66,C66:C70,0))","v":100000},{"$f":"INDEX(E66:E70,MATCH(I66,C66:C70,0))","v":29250},{"$f":"IF(H66>H70,VLOOKUP(H66,A66:F70,6),0)","v":0.05},{"$f":"VLOOKUP(H66,A66:G70,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B66,IF($E$3=\"Female\",B73,IF($E$3=\"Senior Citizen\",B80,B87)))","v":18000},0]
[{"$f":"B66+1","v":18001},25000,0.25,{"$f":"B66","v":18000},{"$f":"(B67-B66)*C67","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O66+1","v":18001},25000,0.25]
[{"$f":"B67+1","v":25001},50000,0.3,{"$f":"B67","v":25000},{"$f":"E67+(B68-B67)*C68","v":9250},0,0,{"$f":"IF(I66=C70,E69+ROUND((H66-J66),0)*I66,IF(I66=C69,E68+ROUND((H66-J66)*I66,0),IF(I66=C68,E67+ROUND((H66-J66)*I66,0),IF(I66=C67,E66+ROUND((H66-J66)*I66,0),E65+ROUND((H66-J66)*I66,0)))))","v":4979500},{"$f":"MIN(K70:L70)","v":248975},{"$f":"ROUND(SUM(H68+I68)*M66,0)","v":0},{"$f":"SUM(H68:J68)","v":5228475},null,null,{"$f":"O67+1","v":25001},50000,0.3]
[{"$f":"B68+1","v":50001},100000,0.4,{"$f":"B68","v":50000},{"$f":"E68+(B69-B68)*C69","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O68+1","v":50001},100000,0.4]
[{"$f":"B69+1","v":100001},null,0.5,100000,{"$f":"IF(J67=0,0,E69)","v":29250},0.05,0,50000,{"$f":"IF(H66>H70,H66-H70,0)","v":9950500},{"$f":"IF(I70>0,ROUND(I70*I66,0),0)","v":4975250},{"$f":"I70-J70","v":4975250},{"$f":"IF(H68>0,ROUND(H68*L66,0),0)","v":248975},{"$f":"IF(K70>L70,0,L70-K70)","v":0},{"$f":"O69+1","v":100001},0,0.5]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H68,IF($E$3=\"Female\",H75,IF($E$3=\"Senior Citizen\",H82,H89)))","v":4979500}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I68,IF($E$3=\"Female\",I75,IF($E$3=\"Senior Citizen\",I82,I89)))","v":248975}]
[0,18000,0,0,0,0,0,{"$f":"H66","v":10000500},{"$f":"VLOOKUP(H73,A73:C77,3)","v":0.5},{"$f":"INDEX(D73:D77,MATCH(I73,C73:C77,0))","v":100000},{"$f":"INDEX(E73:E77,MATCH(I73,C73:C77,0))","v":29250},{"$f":"IF(H73>H77,VLOOKUP(H73,A73:F77,6),0)","v":0.05},{"$f":"VLOOKUP(H73,A73:G77,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J68,IF($E$3=\"Female\",J75,IF($E$3=\"Senior Citizen\",J82,J89)))","v":0}]
[{"$f":"B73+1","v":18001},25000,0.25,{"$f":"B73","v":18000},{"$f":"(B74-B73)*C74","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K68,IF($E$3=\"Female\",K75,IF($E$3=\"Senior Citizen\",K82,K89)))","v":5228475}]
[{"$f":"B74+1","v":25001},50000,0.3,{"$f":"B74","v":25000},{"$f":"E74+(B75-B74)*C75","v":9250},0,0,{"$f":"IF(I73=C77,E76+ROUND((H73-J73),0)*I73,IF(I73=C76,E75+ROUND((H73-J73)*I73,0),IF(I73=C75,E74+ROUND((H73-J73)*I73,0),IF(I73=C74,E73+ROUND((H73-J73)*I73,0),E72+ROUND((H73-J73)*I73,0)))))","v":4979500},{"$f":"MIN(K77:L77)","v":248975},{"$f":"ROUND(SUM(H75+I75)*M73,0)","v":0},{"$f":"SUM(H75:J75)","v":5228475},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A65,IF($E$3=\"Female\",A72,IF($E$3=\"Senior Citizen\",A79,A86)))","v":"Not defined"}]
[{"$f":"B75+1","v":50001},100000,0.4,{"$f":"B75","v":50000},{"$f":"E75+(B76-B75)*C76","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M70,IF($E$3=\"Female\",M77,IF($E$3=\"Senior Citizen\",M84,M91)))","v":0}]
[{"$f":"B76+1","v":100001},null,0.5,100000,{"$f":"IF(J74=0,0,E76)","v":29250},0.05,0,{"$f":"H70","v":50000},{"$f":"IF(H73>H77,H73-H77,0)","v":9950500},{"$f":"IF(I77>0,ROUND(I77*I73,0),0)","v":4975250},{"$f":"I77-J77","v":4975250},{"$f":"IF(H75>0,ROUND(H75*L73,0),0)","v":248975},{"$f":"IF(K77>L77,0,L77-K77)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K68,IF($E$3=\"Female\",K75,IF($E$3=\"Senior Citizen\",K82,K89)))","v":5228475}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H66","v":10000500},{"$f":"VLOOKUP(H80,A80:C84,3)","v":0.5},{"$f":"INDEX(D80:D84,MATCH(I80,C80:C84,0))","v":100000},{"$f":"INDEX(E80:E84,MATCH(I80,C80:C84,0))","v":29250},{"$f":"IF(H80>H84,VLOOKUP(H80,A80:F84,6),0)","v":0.05},{"$f":"VLOOKUP(H80,A80:G84,7)","v":0}]
[{"$f":"B80+1","v":18001},25000,0.25,{"$f":"B80","v":18000},{"$f":"(B81-B80)*C81","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B81+1","v":25001},50000,0.3,{"$f":"B81","v":25000},{"$f":"E81+(B82-B81)*C82","v":9250},0,0,{"$f":"IF(I80=C84,E83+ROUND((H80-J80),0)*I80,IF(I80=C83,E82+ROUND((H80-J80)*I80,0),IF(I80=C82,E81+ROUND((H80-J80)*I80,0),IF(I80=C81,E80+ROUND((H80-J80)*I80,0),E79+ROUND((H80-J80)*I80,0)))))","v":4979500},{"$f":"MIN(K84:L84)","v":248975},{"$f":"ROUND(SUM(H82+I82)*M80,0)","v":0},{"$f":"SUM(H82:J82)","v":5228475}]
[{"$f":"B82+1","v":50001},100000,0.4,{"$f":"B82","v":50000},{"$f":"E82+(B83-B82)*C83","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B83+1","v":100001},null,0.5,100000,{"$f":"IF(J81=0,0,E83)","v":29250},0.05,0,{"$f":"H77","v":50000},{"$f":"IF(H80>H84,H80-H84,0)","v":9950500},{"$f":"IF(I84>0,ROUND(I84*I80,0),0)","v":4975250},{"$f":"I84-J84","v":4975250},{"$f":"IF(H82>0,ROUND(H82*L80,0),0)","v":248975},{"$f":"IF(K84>L84,0,L84-K84)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H66","v":10000500},{"$f":"VLOOKUP(H87,A87:C91,3)","v":0.5},{"$f":"INDEX(D87:D91,MATCH(I87,C87:C91,0))","v":100000},{"$f":"INDEX(E87:E91,MATCH(I87,C87:C91,0))","v":29250},{"$f":"IF(H87>H91,VLOOKUP(H87,A87:F91,6),0)","v":0.05},{"$f":"VLOOKUP(H87,A87:G91,7)","v":0}]
[{"$f":"B87+1","v":18001},25000,0.25,{"$f":"B87","v":18000},{"$f":"(B88-B87)*C88","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B88+1","v":25001},50000,0.3,{"$f":"B88","v":25000},{"$f":"E88+(B89-B88)*C89","v":9250},0,0,{"$f":"IF(I87=C91,E90+ROUND((H87-J87),0)*I87,IF(I87=C90,E89+ROUND((H87-J87)*I87,0),IF(I87=C89,E88+ROUND((H87-J87)*I87,0),IF(I87=C88,E87+ROUND((H87-J87)*I87,0),E86+ROUND((H87-J87)*I87,0)))))","v":4979500},{"$f":"MIN(K91:L91)","v":248975},{"$f":"ROUND(SUM(H89+I89)*M87,0)","v":0},{"$f":"SUM(H89:J89)","v":5228475}]
[{"$f":"B89+1","v":50001},100000,0.4,{"$f":"B89","v":50000},{"$f":"E89+(B90-B89)*C90","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B90+1","v":100001},null,0.5,100000,{"$f":"IF(J88=0,0,E90)","v":29250},0.05,0,{"$f":"H84","v":50000},{"$f":"IF(H87>H91,H87-H91,0)","v":9950500},{"$f":"IF(I91>0,ROUND(I91*I87,0),0)","v":4975250},{"$f":"I91-J91","v":4975250},{"$f":"IF(H89>0,ROUND(H89*L87,0),0)","v":248975},{"$f":"IF(K91>L91,0,L91-K91)","v":0}]
[null,null,1988,{"$f":"C92+1","v":1989},null,"1988-89"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C92","v":1988},{"$f":"D92","v":1989}]
[0,18000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H95,A95:C99,3)","v":0.5},{"$f":"INDEX(D95:D99,MATCH(I95,C95:C99,0))","v":100000},{"$f":"INDEX(E95:E99,MATCH(I95,C95:C99,0))","v":29250},{"$f":"IF(H95>H99,VLOOKUP(H95,A95:F99,6),0)","v":0.05},{"$f":"VLOOKUP(H95,A95:G99,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B95,IF($E$3=\"Female\",B102,IF($E$3=\"Senior Citizen\",B109,B116)))","v":18000},0]
[{"$f":"B95+1","v":18001},25000,0.25,{"$f":"B95","v":18000},{"$f":"(B96-B95)*C96","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O95+1","v":18001},25000,0.25]
[{"$f":"B96+1","v":25001},50000,0.3,{"$f":"B96","v":25000},{"$f":"E96+(B97-B96)*C97","v":9250},0,0,{"$f":"IF(I95=C99,E98+ROUND((H95-J95),0)*I95,IF(I95=C98,E97+ROUND((H95-J95)*I95,0),IF(I95=C97,E96+ROUND((H95-J95)*I95,0),IF(I95=C96,E95+ROUND((H95-J95)*I95,0),E94+ROUND((H95-J95)*I95,0)))))","v":4979500},{"$f":"MIN(K99:L99)","v":248975},{"$f":"ROUND(SUM(H97+I97)*M95,0)","v":0},{"$f":"SUM(H97:J97)","v":5228475},null,null,{"$f":"O96+1","v":25001},50000,0.3]
[{"$f":"B97+1","v":50001},100000,0.4,{"$f":"B97","v":50000},{"$f":"E97+(B98-B97)*C98","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O97+1","v":50001},100000,0.4]
[{"$f":"B98+1","v":100001},null,0.5,100000,{"$f":"IF(J96=0,0,E98)","v":29250},0.05,0,50000,{"$f":"IF(H95>H99,H95-H99,0)","v":9950500},{"$f":"IF(I99>0,ROUND(I99*I95,0),0)","v":4975250},{"$f":"I99-J99","v":4975250},{"$f":"IF(H97>0,ROUND(H97*L95,0),0)","v":248975},{"$f":"IF(K99>L99,0,L99-K99)","v":0},{"$f":"O98+1","v":100001},0,0.5]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H97,IF($E$3=\"Female\",H104,IF($E$3=\"Senior Citizen\",H111,H118)))","v":4979500}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I97,IF($E$3=\"Female\",I104,IF($E$3=\"Senior Citizen\",I111,I118)))","v":248975}]
[0,18000,0,0,0,0,0,{"$f":"H95","v":10000500},{"$f":"VLOOKUP(H102,A102:C106,3)","v":0.5},{"$f":"INDEX(D102:D106,MATCH(I102,C102:C106,0))","v":100000},{"$f":"INDEX(E102:E106,MATCH(I102,C102:C106,0))","v":29250},{"$f":"IF(H102>H106,VLOOKUP(H102,A102:F106,6),0)","v":0.05},{"$f":"VLOOKUP(H102,A102:G106,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J97,IF($E$3=\"Female\",J104,IF($E$3=\"Senior Citizen\",J111,J118)))","v":0}]
[{"$f":"B102+1","v":18001},25000,0.25,{"$f":"B102","v":18000},{"$f":"(B103-B102)*C103","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K97,IF($E$3=\"Female\",K104,IF($E$3=\"Senior Citizen\",K111,K118)))","v":5228475}]
[{"$f":"B103+1","v":25001},50000,0.3,{"$f":"B103","v":25000},{"$f":"E103+(B104-B103)*C104","v":9250},0,0,{"$f":"IF(I102=C106,E105+ROUND((H102-J102),0)*I102,IF(I102=C105,E104+ROUND((H102-J102)*I102,0),IF(I102=C104,E103+ROUND((H102-J102)*I102,0),IF(I102=C103,E102+ROUND((H102-J102)*I102,0),E101+ROUND((H102-J102)*I102,0)))))","v":4979500},{"$f":"MIN(K106:L106)","v":248975},{"$f":"ROUND(SUM(H104+I104)*M102,0)","v":0},{"$f":"SUM(H104:J104)","v":5228475},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A94,IF($E$3=\"Female\",A101,IF($E$3=\"Senior Citizen\",A108,A115)))","v":"Not defined"}]
[{"$f":"B104+1","v":50001},100000,0.4,{"$f":"B104","v":50000},{"$f":"E104+(B105-B104)*C105","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M99,IF($E$3=\"Female\",M106,IF($E$3=\"Senior Citizen\",M113,M120)))","v":0}]
[{"$f":"B105+1","v":100001},null,0.5,100000,{"$f":"IF(J103=0,0,E105)","v":29250},0.05,0,{"$f":"H99","v":50000},{"$f":"IF(H102>H106,H102-H106,0)","v":9950500},{"$f":"IF(I106>0,ROUND(I106*I102,0),0)","v":4975250},{"$f":"I106-J106","v":4975250},{"$f":"IF(H104>0,ROUND(H104*L102,0),0)","v":248975},{"$f":"IF(K106>L106,0,L106-K106)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K97,IF($E$3=\"Female\",K104,IF($E$3=\"Senior Citizen\",K111,K118)))","v":5228475}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H95","v":10000500},{"$f":"VLOOKUP(H109,A109:C113,3)","v":0.5},{"$f":"INDEX(D109:D113,MATCH(I109,C109:C113,0))","v":100000},{"$f":"INDEX(E109:E113,MATCH(I109,C109:C113,0))","v":29250},{"$f":"IF(H109>H113,VLOOKUP(H109,A109:F113,6),0)","v":0.05},{"$f":"VLOOKUP(H109,A109:G113,7)","v":0}]
[{"$f":"B109+1","v":18001},25000,0.25,{"$f":"B109","v":18000},{"$f":"(B110-B109)*C110","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B110+1","v":25001},50000,0.3,{"$f":"B110","v":25000},{"$f":"E110+(B111-B110)*C111","v":9250},0,0,{"$f":"IF(I109=C113,E112+ROUND((H109-J109),0)*I109,IF(I109=C112,E111+ROUND((H109-J109)*I109,0),IF(I109=C111,E110+ROUND((H109-J109)*I109,0),IF(I109=C110,E109+ROUND((H109-J109)*I109,0),E108+ROUND((H109-J109)*I109,0)))))","v":4979500},{"$f":"MIN(K113:L113)","v":248975},{"$f":"ROUND(SUM(H111+I111)*M109,0)","v":0},{"$f":"SUM(H111:J111)","v":5228475}]
[{"$f":"B111+1","v":50001},100000,0.4,{"$f":"B111","v":50000},{"$f":"E111+(B112-B111)*C112","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B112+1","v":100001},null,0.5,100000,{"$f":"IF(J110=0,0,E112)","v":29250},0.05,0,{"$f":"H106","v":50000},{"$f":"IF(H109>H113,H109-H113,0)","v":9950500},{"$f":"IF(I113>0,ROUND(I113*I109,0),0)","v":4975250},{"$f":"I113-J113","v":4975250},{"$f":"IF(H111>0,ROUND(H111*L109,0),0)","v":248975},{"$f":"IF(K113>L113,0,L113-K113)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H95","v":10000500},{"$f":"VLOOKUP(H116,A116:C120,3)","v":0.5},{"$f":"INDEX(D116:D120,MATCH(I116,C116:C120,0))","v":100000},{"$f":"INDEX(E116:E120,MATCH(I116,C116:C120,0))","v":29250},{"$f":"IF(H116>H120,VLOOKUP(H116,A116:F120,6),0)","v":0.05},{"$f":"VLOOKUP(H116,A116:G120,7)","v":0}]
[{"$f":"B116+1","v":18001},25000,0.25,{"$f":"B116","v":18000},{"$f":"(B117-B116)*C117","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B117+1","v":25001},50000,0.3,{"$f":"B117","v":25000},{"$f":"E117+(B118-B117)*C118","v":9250},0,0,{"$f":"IF(I116=C120,E119+ROUND((H116-J116),0)*I116,IF(I116=C119,E118+ROUND((H116-J116)*I116,0),IF(I116=C118,E117+ROUND((H116-J116)*I116,0),IF(I116=C117,E116+ROUND((H116-J116)*I116,0),E115+ROUND((H116-J116)*I116,0)))))","v":4979500},{"$f":"MIN(K120:L120)","v":248975},{"$f":"ROUND(SUM(H118+I118)*M116,0)","v":0},{"$f":"SUM(H118:J118)","v":5228475}]
[{"$f":"B118+1","v":50001},100000,0.4,{"$f":"B118","v":50000},{"$f":"E118+(B119-B118)*C119","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B119+1","v":100001},null,0.5,100000,{"$f":"IF(J117=0,0,E119)","v":29250},0.05,0,{"$f":"H113","v":50000},{"$f":"IF(H116>H120,H116-H120,0)","v":9950500},{"$f":"IF(I120>0,ROUND(I120*I116,0),0)","v":4975250},{"$f":"I120-J120","v":4975250},{"$f":"IF(H118>0,ROUND(H118*L116,0),0)","v":248975},{"$f":"IF(K120>L120,0,L120-K120)","v":0}]
[null,null,1989,{"$f":"C121+1","v":1990},null,"1989-90"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C121","v":1989},{"$f":"D121","v":1990}]
[0,18000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H124,A124:C128,3)","v":0.5},{"$f":"INDEX(D124:D128,MATCH(I124,C124:C128,0))","v":100000},{"$f":"INDEX(E124:E128,MATCH(I124,C124:C128,0))","v":28900},{"$f":"IF(H124>H128,VLOOKUP(H124,A124:F128,6),0)","v":0.08},{"$f":"VLOOKUP(H124,A124:G128,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B124,IF($E$3=\"Female\",B131,IF($E$3=\"Senior Citizen\",B138,B145)))","v":18000},0]
[{"$f":"B124+1","v":18001},25000,0.2,{"$f":"B124","v":18000},{"$f":"(B125-B124)*C125","v":1400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O124+1","v":18001},25000,0.2]
[{"$f":"B125+1","v":25001},50000,0.3,{"$f":"B125","v":25000},{"$f":"E125+(B126-B125)*C126","v":8900},0,0,{"$f":"IF(I124=C128,E127+ROUND((H124-J124),0)*I124,IF(I124=C127,E126+ROUND((H124-J124)*I124,0),IF(I124=C126,E125+ROUND((H124-J124)*I124,0),IF(I124=C125,E124+ROUND((H124-J124)*I124,0),E123+ROUND((H124-J124)*I124,0)))))","v":4979150},{"$f":"MIN(K128:L128)","v":398332},{"$f":"ROUND(SUM(H126+I126)*M124,0)","v":0},{"$f":"SUM(H126:J126)","v":5377482},null,null,{"$f":"O125+1","v":25001},50000,0.3]
[{"$f":"B126+1","v":50001},100000,0.4,{"$f":"B126","v":50000},{"$f":"E126+(B127-B126)*C127","v":28900},0.08,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O126+1","v":50001},100000,0.4]
[{"$f":"B127+1","v":100001},null,0.5,100000,{"$f":"IF(J125=0,0,E127)","v":28900},0.08,0,50000,{"$f":"IF(H124>H128,H124-H128,0)","v":9950500},{"$f":"IF(I128>0,ROUND(I128*I124,0),0)","v":4975250},{"$f":"I128-J128","v":4975250},{"$f":"IF(H126>0,ROUND(H126*L124,0),0)","v":398332},{"$f":"IF(K128>L128,0,L128-K128)","v":0},{"$f":"O127+1","v":100001},0,0.5]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H126,IF($E$3=\"Female\",H133,IF($E$3=\"Senior Citizen\",H140,H147)))","v":4979150}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I126,IF($E$3=\"Female\",I133,IF($E$3=\"Senior Citizen\",I140,I147)))","v":398332}]
[0,18000,0,0,0,0,0,{"$f":"H124","v":10000500},{"$f":"VLOOKUP(H131,A131:C135,3)","v":0.5},{"$f":"INDEX(D131:D135,MATCH(I131,C131:C135,0))","v":100000},{"$f":"INDEX(E131:E135,MATCH(I131,C131:C135,0))","v":28900},{"$f":"IF(H131>H135,VLOOKUP(H131,A131:F135,6),0)","v":0.08},{"$f":"VLOOKUP(H131,A131:G135,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J126,IF($E$3=\"Female\",J133,IF($E$3=\"Senior Citizen\",J140,J147)))","v":0}]
[{"$f":"B131+1","v":18001},25000,0.2,{"$f":"B131","v":18000},{"$f":"(B132-B131)*C132","v":1400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K126,IF($E$3=\"Female\",K133,IF($E$3=\"Senior Citizen\",K140,K147)))","v":5377482}]
[{"$f":"B132+1","v":25001},50000,0.3,{"$f":"B132","v":25000},{"$f":"E132+(B133-B132)*C133","v":8900},0,0,{"$f":"IF(I131=C135,E134+ROUND((H131-J131),0)*I131,IF(I131=C134,E133+ROUND((H131-J131)*I131,0),IF(I131=C133,E132+ROUND((H131-J131)*I131,0),IF(I131=C132,E131+ROUND((H131-J131)*I131,0),E130+ROUND((H131-J131)*I131,0)))))","v":4979150},{"$f":"MIN(K135:L135)","v":398332},{"$f":"ROUND(SUM(H133+I133)*M131,0)","v":0},{"$f":"SUM(H133:J133)","v":5377482},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A123,IF($E$3=\"Female\",A130,IF($E$3=\"Senior Citizen\",A137,A144)))","v":"Not defined"}]
[{"$f":"B133+1","v":50001},100000,0.4,{"$f":"B133","v":50000},{"$f":"E133+(B134-B133)*C134","v":28900},0.08,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M128,IF($E$3=\"Female\",M135,IF($E$3=\"Senior Citizen\",M142,M149)))","v":0}]
[{"$f":"B134+1","v":100001},null,0.5,100000,{"$f":"IF(J132=0,0,E134)","v":28900},0.08,0,{"$f":"H128","v":50000},{"$f":"IF(H131>H135,H131-H135,0)","v":9950500},{"$f":"IF(I135>0,ROUND(I135*I131,0),0)","v":4975250},{"$f":"I135-J135","v":4975250},{"$f":"IF(H133>0,ROUND(H133*L131,0),0)","v":398332},{"$f":"IF(K135>L135,0,L135-K135)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K126,IF($E$3=\"Female\",K133,IF($E$3=\"Senior Citizen\",K140,K147)))","v":5377482}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H124","v":10000500},{"$f":"VLOOKUP(H138,A138:C142,3)","v":0.5},{"$f":"INDEX(D138:D142,MATCH(I138,C138:C142,0))","v":100000},{"$f":"INDEX(E138:E142,MATCH(I138,C138:C142,0))","v":28900},{"$f":"IF(H138>H142,VLOOKUP(H138,A138:F142,6),0)","v":0.08},{"$f":"VLOOKUP(H138,A138:G142,7)","v":0}]
[{"$f":"B138+1","v":18001},25000,0.2,{"$f":"B138","v":18000},{"$f":"(B139-B138)*C139","v":1400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B139+1","v":25001},50000,0.3,{"$f":"B139","v":25000},{"$f":"E139+(B140-B139)*C140","v":8900},0,0,{"$f":"IF(I138=C142,E141+ROUND((H138-J138),0)*I138,IF(I138=C141,E140+ROUND((H138-J138)*I138,0),IF(I138=C140,E139+ROUND((H138-J138)*I138,0),IF(I138=C139,E138+ROUND((H138-J138)*I138,0),E137+ROUND((H138-J138)*I138,0)))))","v":4979150},{"$f":"MIN(K142:L142)","v":398332},{"$f":"ROUND(SUM(H140+I140)*M138,0)","v":0},{"$f":"SUM(H140:J140)","v":5377482}]
[{"$f":"B140+1","v":50001},100000,0.4,{"$f":"B140","v":50000},{"$f":"E140+(B141-B140)*C141","v":28900},0.08,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B141+1","v":100001},null,0.5,100000,{"$f":"IF(J139=0,0,E141)","v":28900},0.08,0,{"$f":"H135","v":50000},{"$f":"IF(H138>H142,H138-H142,0)","v":9950500},{"$f":"IF(I142>0,ROUND(I142*I138,0),0)","v":4975250},{"$f":"I142-J142","v":4975250},{"$f":"IF(H140>0,ROUND(H140*L138,0),0)","v":398332},{"$f":"IF(K142>L142,0,L142-K142)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H124","v":10000500},{"$f":"VLOOKUP(H145,A145:C149,3)","v":0.5},{"$f":"INDEX(D145:D149,MATCH(I145,C145:C149,0))","v":100000},{"$f":"INDEX(E145:E149,MATCH(I145,C145:C149,0))","v":28900},{"$f":"IF(H145>H149,VLOOKUP(H145,A145:F149,6),0)","v":0.08},{"$f":"VLOOKUP(H145,A145:G149,7)","v":0}]
[{"$f":"B145+1","v":18001},25000,0.2,{"$f":"B145","v":18000},{"$f":"(B146-B145)*C146","v":1400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B146+1","v":25001},50000,0.3,{"$f":"B146","v":25000},{"$f":"E146+(B147-B146)*C147","v":8900},0,0,{"$f":"IF(I145=C149,E148+ROUND((H145-J145),0)*I145,IF(I145=C148,E147+ROUND((H145-J145)*I145,0),IF(I145=C147,E146+ROUND((H145-J145)*I145,0),IF(I145=C146,E145+ROUND((H145-J145)*I145,0),E144+ROUND((H145-J145)*I145,0)))))","v":4979150},{"$f":"MIN(K149:L149)","v":398332},{"$f":"ROUND(SUM(H147+I147)*M145,0)","v":0},{"$f":"SUM(H147:J147)","v":5377482}]
[{"$f":"B147+1","v":50001},100000,0.4,{"$f":"B147","v":50000},{"$f":"E147+(B148-B147)*C148","v":28900},0.08,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B148+1","v":100001},null,0.5,100000,{"$f":"IF(J146=0,0,E148)","v":28900},0.08,0,{"$f":"H142","v":50000},{"$f":"IF(H145>H149,H145-H149,0)","v":9950500},{"$f":"IF(I149>0,ROUND(I149*I145,0),0)","v":4975250},{"$f":"I149-J149","v":4975250},{"$f":"IF(H147>0,ROUND(H147*L145,0),0)","v":398332},{"$f":"IF(K149>L149,0,L149-K149)","v":0}]
[null,null,1990,{"$f":"C150+1","v":1991},null,"1990-91"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C150","v":1990},{"$f":"D150","v":1991}]
[0,22000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H153,A153:C157,3)","v":0.5},{"$f":"INDEX(D153:D157,MATCH(I153,C153:C157,0))","v":100000},{"$f":"INDEX(E153:E157,MATCH(I153,C153:C157,0))","v":27600},{"$f":"IF(H153>H157,VLOOKUP(H153,A153:F157,6),0)","v":0.12},{"$f":"VLOOKUP(H153,A153:G157,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B153,IF($E$3=\"Female\",B160,IF($E$3=\"Senior Citizen\",B167,B174)))","v":22000},0]
[{"$f":"B153+1","v":22001},30000,0.2,{"$f":"B153","v":22000},{"$f":"(B154-B153)*C154","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O153+1","v":22001},30000,0.2]
[{"$f":"B154+1","v":30001},50000,0.3,{"$f":"B154","v":30000},{"$f":"E154+(B155-B154)*C155","v":7600},0,0,{"$f":"IF(I153=C157,E156+ROUND((H153-J153),0)*I153,IF(I153=C156,E155+ROUND((H153-J153)*I153,0),IF(I153=C155,E154+ROUND((H153-J153)*I153,0),IF(I153=C154,E153+ROUND((H153-J153)*I153,0),E152+ROUND((H153-J153)*I153,0)))))","v":4977850},{"$f":"MIN(K157:L157)","v":597342},{"$f":"ROUND(SUM(H155+I155)*M153,0)","v":0},{"$f":"SUM(H155:J155)","v":5575192},null,null,{"$f":"O154+1","v":30001},50000,0.3]
[{"$f":"B155+1","v":50001},100000,0.4,{"$f":"B155","v":50000},{"$f":"E155+(B156-B155)*C156","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O155+1","v":50001},100000,0.4]
[{"$f":"B156+1","v":100001},null,0.5,100000,{"$f":"IF(J154=0,0,E156)","v":27600},0.12,0,75000,{"$f":"IF(H153>H157,H153-H157,0)","v":9925500},{"$f":"IF(I157>0,ROUND(I157*I153,0),0)","v":4962750},{"$f":"I157-J157","v":4962750},{"$f":"IF(H155>0,ROUND(H155*L153,0),0)","v":597342},{"$f":"IF(K157>L157,0,L157-K157)","v":0},{"$f":"O156+1","v":100001},0,0.5]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H155,IF($E$3=\"Female\",H162,IF($E$3=\"Senior Citizen\",H169,H176)))","v":4977850}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I155,IF($E$3=\"Female\",I162,IF($E$3=\"Senior Citizen\",I169,I176)))","v":597342}]
[0,22000,0,0,0,0,0,{"$f":"H153","v":10000500},{"$f":"VLOOKUP(H160,A160:C164,3)","v":0.5},{"$f":"INDEX(D160:D164,MATCH(I160,C160:C164,0))","v":100000},{"$f":"INDEX(E160:E164,MATCH(I160,C160:C164,0))","v":27600},{"$f":"IF(H160>H164,VLOOKUP(H160,A160:F164,6),0)","v":0.12},{"$f":"VLOOKUP(H160,A160:G164,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J155,IF($E$3=\"Female\",J162,IF($E$3=\"Senior Citizen\",J169,J176)))","v":0}]
[{"$f":"B160+1","v":22001},30000,0.2,{"$f":"B160","v":22000},{"$f":"(B161-B160)*C161","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K155,IF($E$3=\"Female\",K162,IF($E$3=\"Senior Citizen\",K169,K176)))","v":5575192}]
[{"$f":"B161+1","v":30001},50000,0.3,{"$f":"B161","v":30000},{"$f":"E161+(B162-B161)*C162","v":7600},0,0,{"$f":"IF(I160=C164,E163+ROUND((H160-J160),0)*I160,IF(I160=C163,E162+ROUND((H160-J160)*I160,0),IF(I160=C162,E161+ROUND((H160-J160)*I160,0),IF(I160=C161,E160+ROUND((H160-J160)*I160,0),E159+ROUND((H160-J160)*I160,0)))))","v":4977850},{"$f":"MIN(K164:L164)","v":597342},{"$f":"ROUND(SUM(H162+I162)*M160,0)","v":0},{"$f":"SUM(H162:J162)","v":5575192},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A152,IF($E$3=\"Female\",A159,IF($E$3=\"Senior Citizen\",A166,A173)))","v":"Not defined"}]
[{"$f":"B162+1","v":50001},100000,0.4,{"$f":"B162","v":50000},{"$f":"E162+(B163-B162)*C163","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M157,IF($E$3=\"Female\",M164,IF($E$3=\"Senior Citizen\",M171,M178)))","v":0}]
[{"$f":"B163+1","v":100001},null,0.5,100000,{"$f":"IF(J161=0,0,E163)","v":27600},0.12,0,{"$f":"H157","v":75000},{"$f":"IF(H160>H164,H160-H164,0)","v":9925500},{"$f":"IF(I164>0,ROUND(I164*I160,0),0)","v":4962750},{"$f":"I164-J164","v":4962750},{"$f":"IF(H162>0,ROUND(H162*L160,0),0)","v":597342},{"$f":"IF(K164>L164,0,L164-K164)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K155,IF($E$3=\"Female\",K162,IF($E$3=\"Senior Citizen\",K169,K176)))","v":5575192}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,22000,0,0,0,0,0,{"$f":"H153","v":10000500},{"$f":"VLOOKUP(H167,A167:C171,3)","v":0.5},{"$f":"INDEX(D167:D171,MATCH(I167,C167:C171,0))","v":100000},{"$f":"INDEX(E167:E171,MATCH(I167,C167:C171,0))","v":27600},{"$f":"IF(H167>H171,VLOOKUP(H167,A167:F171,6),0)","v":0.12},{"$f":"VLOOKUP(H167,A167:G171,7)","v":0}]
[{"$f":"B167+1","v":22001},30000,0.2,{"$f":"B167","v":22000},{"$f":"(B168-B167)*C168","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B168+1","v":30001},50000,0.3,{"$f":"B168","v":30000},{"$f":"E168+(B169-B168)*C169","v":7600},0,0,{"$f":"IF(I167=C171,E170+ROUND((H167-J167),0)*I167,IF(I167=C170,E169+ROUND((H167-J167)*I167,0),IF(I167=C169,E168+ROUND((H167-J167)*I167,0),IF(I167=C168,E167+ROUND((H167-J167)*I167,0),E166+ROUND((H167-J167)*I167,0)))))","v":4977850},{"$f":"MIN(K171:L171)","v":597342},{"$f":"ROUND(SUM(H169+I169)*M167,0)","v":0},{"$f":"SUM(H169:J169)","v":5575192}]
[{"$f":"B169+1","v":50001},100000,0.4,{"$f":"B169","v":50000},{"$f":"E169+(B170-B169)*C170","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B170+1","v":100001},null,0.5,100000,{"$f":"IF(J168=0,0,E170)","v":27600},0.12,0,{"$f":"H164","v":75000},{"$f":"IF(H167>H171,H167-H171,0)","v":9925500},{"$f":"IF(I171>0,ROUND(I171*I167,0),0)","v":4962750},{"$f":"I171-J171","v":4962750},{"$f":"IF(H169>0,ROUND(H169*L167,0),0)","v":597342},{"$f":"IF(K171>L171,0,L171-K171)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,22000,0,0,0,0,0,{"$f":"H153","v":10000500},{"$f":"VLOOKUP(H174,A174:C178,3)","v":0.5},{"$f":"INDEX(D174:D178,MATCH(I174,C174:C178,0))","v":100000},{"$f":"INDEX(E174:E178,MATCH(I174,C174:C178,0))","v":27600},{"$f":"IF(H174>H178,VLOOKUP(H174,A174:F178,6),0)","v":0.12},{"$f":"VLOOKUP(H174,A174:G178,7)","v":0}]
[{"$f":"B174+1","v":22001},30000,0.2,{"$f":"B174","v":22000},{"$f":"(B175-B174)*C175","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B175+1","v":30001},50000,0.3,{"$f":"B175","v":30000},{"$f":"E175+(B176-B175)*C176","v":7600},0,0,{"$f":"IF(I174=C178,E177+ROUND((H174-J174),0)*I174,IF(I174=C177,E176+ROUND((H174-J174)*I174,0),IF(I174=C176,E175+ROUND((H174-J174)*I174,0),IF(I174=C175,E174+ROUND((H174-J174)*I174,0),E173+ROUND((H174-J174)*I174,0)))))","v":4977850},{"$f":"MIN(K178:L178)","v":597342},{"$f":"ROUND(SUM(H176+I176)*M174,0)","v":0},{"$f":"SUM(H176:J176)","v":5575192}]
[{"$f":"B176+1","v":50001},100000,0.4,{"$f":"B176","v":50000},{"$f":"E176+(B177-B176)*C177","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B177+1","v":100001},null,0.5,100000,{"$f":"IF(J175=0,0,E177)","v":27600},0.12,0,{"$f":"H171","v":75000},{"$f":"IF(H174>H178,H174-H178,0)","v":9925500},{"$f":"IF(I178>0,ROUND(I178*I174,0),0)","v":4962750},{"$f":"I178-J178","v":4962750},{"$f":"IF(H176>0,ROUND(H176*L174,0),0)","v":597342},{"$f":"IF(K178>L178,0,L178-K178)","v":0}]
[null,null,1991,{"$f":"C179+1","v":1992},null,"1991-92"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C179","v":1991},{"$f":"D179","v":1992}]
[0,22000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H182,A182:C186,3)","v":0.5},{"$f":"INDEX(D182:D186,MATCH(I182,C182:C186,0))","v":100000},{"$f":"INDEX(E182:E186,MATCH(I182,C182:C186,0))","v":27600},{"$f":"IF(H182>H186,VLOOKUP(H182,A182:F186,6),0)","v":0.12},{"$f":"VLOOKUP(H182,A182:G186,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B182,IF($E$3=\"Female\",B189,IF($E$3=\"Senior Citizen\",B196,B203)))","v":22000},0]
[{"$f":"B182+1","v":22001},30000,0.2,{"$f":"B182","v":22000},{"$f":"(B183-B182)*C183","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O182+1","v":22001},30000,0.2]
[{"$f":"B183+1","v":30001},50000,0.3,{"$f":"B183","v":30000},{"$f":"E183+(B184-B183)*C184","v":7600},0,0,{"$f":"IF(I182=C186,E185+ROUND((H182-J182),0)*I182,IF(I182=C185,E184+ROUND((H182-J182)*I182,0),IF(I182=C184,E183+ROUND((H182-J182)*I182,0),IF(I182=C183,E182+ROUND((H182-J182)*I182,0),E181+ROUND((H182-J182)*I182,0)))))","v":4977850},{"$f":"MIN(K186:L186)","v":597342},{"$f":"ROUND(SUM(H184+I184)*M182,0)","v":0},{"$f":"SUM(H184:J184)","v":5575192},null,null,{"$f":"O183+1","v":30001},50000,0.3]
[{"$f":"B184+1","v":50001},100000,0.4,{"$f":"B184","v":50000},{"$f":"E184+(B185-B184)*C185","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O184+1","v":50001},100000,0.4]
[{"$f":"B185+1","v":100001},null,0.5,100000,{"$f":"IF(J183=0,0,E185)","v":27600},0.12,0,100000,{"$f":"IF(H182>H186,H182-H186,0)","v":9900500},{"$f":"IF(I186>0,ROUND(I186*I182,0),0)","v":4950250},{"$f":"I186-J186","v":4950250},{"$f":"IF(H184>0,ROUND(H184*L182,0),0)","v":597342},{"$f":"IF(K186>L186,0,L186-K186)","v":0},{"$f":"O185+1","v":100001},0,0.5]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H184,IF($E$3=\"Female\",H191,IF($E$3=\"Senior Citizen\",H198,H205)))","v":4977850}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I184,IF($E$3=\"Female\",I191,IF($E$3=\"Senior Citizen\",I198,I205)))","v":597342}]
[0,22000,0,0,0,0,0,{"$f":"H182","v":10000500},{"$f":"VLOOKUP(H189,A189:C193,3)","v":0.5},{"$f":"INDEX(D189:D193,MATCH(I189,C189:C193,0))","v":100000},{"$f":"INDEX(E189:E193,MATCH(I189,C189:C193,0))","v":27600},{"$f":"IF(H189>H193,VLOOKUP(H189,A189:F193,6),0)","v":0.12},{"$f":"VLOOKUP(H189,A189:G193,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J184,IF($E$3=\"Female\",J191,IF($E$3=\"Senior Citizen\",J198,J205)))","v":0}]
[{"$f":"B189+1","v":22001},30000,0.2,{"$f":"B189","v":22000},{"$f":"(B190-B189)*C190","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K184,IF($E$3=\"Female\",K191,IF($E$3=\"Senior Citizen\",K198,K205)))","v":5575192}]
[{"$f":"B190+1","v":30001},50000,0.3,{"$f":"B190","v":30000},{"$f":"E190+(B191-B190)*C191","v":7600},0,0,{"$f":"IF(I189=C193,E192+ROUND((H189-J189),0)*I189,IF(I189=C192,E191+ROUND((H189-J189)*I189,0),IF(I189=C191,E190+ROUND((H189-J189)*I189,0),IF(I189=C190,E189+ROUND((H189-J189)*I189,0),E188+ROUND((H189-J189)*I189,0)))))","v":4977850},{"$f":"MIN(K193:L193)","v":597342},{"$f":"ROUND(SUM(H191+I191)*M189,0)","v":0},{"$f":"SUM(H191:J191)","v":5575192},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A181,IF($E$3=\"Female\",A188,IF($E$3=\"Senior Citizen\",A195,A202)))","v":"Not defined"}]
[{"$f":"B191+1","v":50001},100000,0.4,{"$f":"B191","v":50000},{"$f":"E191+(B192-B191)*C192","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M186,IF($E$3=\"Female\",M193,IF($E$3=\"Senior Citizen\",M200,M207)))","v":0}]
[{"$f":"B192+1","v":100001},null,0.5,100000,{"$f":"IF(J190=0,0,E192)","v":27600},0.12,0,{"$f":"H186","v":100000},{"$f":"IF(H189>H193,H189-H193,0)","v":9900500},{"$f":"IF(I193>0,ROUND(I193*I189,0),0)","v":4950250},{"$f":"I193-J193","v":4950250},{"$f":"IF(H191>0,ROUND(H191*L189,0),0)","v":597342},{"$f":"IF(K193>L193,0,L193-K193)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K184,IF($E$3=\"Female\",K191,IF($E$3=\"Senior Citizen\",K198,K205)))","v":5575192}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,22000,0,0,0,0,0,{"$f":"H182","v":10000500},{"$f":"VLOOKUP(H196,A196:C200,3)","v":0.5},{"$f":"INDEX(D196:D200,MATCH(I196,C196:C200,0))","v":100000},{"$f":"INDEX(E196:E200,MATCH(I196,C196:C200,0))","v":27600},{"$f":"IF(H196>H200,VLOOKUP(H196,A196:F200,6),0)","v":0.12},{"$f":"VLOOKUP(H196,A196:G200,7)","v":0}]
[{"$f":"B196+1","v":22001},30000,0.2,{"$f":"B196","v":22000},{"$f":"(B197-B196)*C197","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B197+1","v":30001},50000,0.3,{"$f":"B197","v":30000},{"$f":"E197+(B198-B197)*C198","v":7600},0,0,{"$f":"IF(I196=C200,E199+ROUND((H196-J196),0)*I196,IF(I196=C199,E198+ROUND((H196-J196)*I196,0),IF(I196=C198,E197+ROUND((H196-J196)*I196,0),IF(I196=C197,E196+ROUND((H196-J196)*I196,0),E195+ROUND((H196-J196)*I196,0)))))","v":4977850},{"$f":"MIN(K200:L200)","v":597342},{"$f":"ROUND(SUM(H198+I198)*M196,0)","v":0},{"$f":"SUM(H198:J198)","v":5575192}]
[{"$f":"B198+1","v":50001},100000,0.4,{"$f":"B198","v":50000},{"$f":"E198+(B199-B198)*C199","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B199+1","v":100001},null,0.5,100000,{"$f":"IF(J197=0,0,E199)","v":27600},0.12,0,{"$f":"H193","v":100000},{"$f":"IF(H196>H200,H196-H200,0)","v":9900500},{"$f":"IF(I200>0,ROUND(I200*I196,0),0)","v":4950250},{"$f":"I200-J200","v":4950250},{"$f":"IF(H198>0,ROUND(H198*L196,0),0)","v":597342},{"$f":"IF(K200>L200,0,L200-K200)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,22000,0,0,0,0,0,{"$f":"H182","v":10000500},{"$f":"VLOOKUP(H203,A203:C207,3)","v":0.5},{"$f":"INDEX(D203:D207,MATCH(I203,C203:C207,0))","v":100000},{"$f":"INDEX(E203:E207,MATCH(I203,C203:C207,0))","v":27600},{"$f":"IF(H203>H207,VLOOKUP(H203,A203:F207,6),0)","v":0.12},{"$f":"VLOOKUP(H203,A203:G207,7)","v":0}]
[{"$f":"B203+1","v":22001},30000,0.2,{"$f":"B203","v":22000},{"$f":"(B204-B203)*C204","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B204+1","v":30001},50000,0.3,{"$f":"B204","v":30000},{"$f":"E204+(B205-B204)*C205","v":7600},0,0,{"$f":"IF(I203=C207,E206+ROUND((H203-J203),0)*I203,IF(I203=C206,E205+ROUND((H203-J203)*I203,0),IF(I203=C205,E204+ROUND((H203-J203)*I203,0),IF(I203=C204,E203+ROUND((H203-J203)*I203,0),E202+ROUND((H203-J203)*I203,0)))))","v":4977850},{"$f":"MIN(K207:L207)","v":597342},{"$f":"ROUND(SUM(H205+I205)*M203,0)","v":0},{"$f":"SUM(H205:J205)","v":5575192}]
[{"$f":"B205+1","v":50001},100000,0.4,{"$f":"B205","v":50000},{"$f":"E205+(B206-B205)*C206","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B206+1","v":100001},null,0.5,100000,{"$f":"IF(J204=0,0,E206)","v":27600},0.12,0,{"$f":"H200","v":100000},{"$f":"IF(H203>H207,H203-H207,0)","v":9900500},{"$f":"IF(I207>0,ROUND(I207*I203,0),0)","v":4950250},{"$f":"I207-J207","v":4950250},{"$f":"IF(H205>0,ROUND(H205*L203,0),0)","v":597342},{"$f":"IF(K207>L207,0,L207-K207)","v":0}]
[null,null,1992,{"$f":"C208+1","v":1993},null,"1992-93"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C208","v":1992},{"$f":"D208","v":1993}]
[0,28000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H211,A211:C215,3)","v":0.4},{"$f":"INDEX(D211:D215,MATCH(I211,C211:C215,0))","v":100000},{"$f":"INDEX(E211:E215,MATCH(I211,C211:C215,0))","v":19400},{"$f":"IF(H211>H215,VLOOKUP(H211,A211:F215,6),0)","v":0.12},{"$f":"VLOOKUP(H211,A211:G215,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B211,IF($E$3=\"Female\",B218,IF($E$3=\"Senior Citizen\",B225,B232)))","v":28000},0]
[{"$f":"B211+1","v":28001},50000,0.2,{"$f":"B211","v":28000},{"$f":"(B212-B211)*C212","v":4400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O211+1","v":28001},50000,0.2]
[{"$f":"B212+1","v":50001},100000,0.3,{"$f":"B212","v":50000},{"$f":"E212+(B213-B212)*C213","v":19400},0,0,{"$f":"IF(I211=C215,E214+ROUND((H211-J211),0)*I211,IF(I211=C214,E213+ROUND((H211-J211)*I211,0),IF(I211=C213,E212+ROUND((H211-J211)*I211,0),IF(I211=C212,E211+ROUND((H211-J211)*I211,0),E210+ROUND((H211-J211)*I211,0)))))","v":3979600},{"$f":"MIN(K215:L215)","v":477552},{"$f":"ROUND(SUM(H213+I213)*M211,0)","v":0},{"$f":"SUM(H213:J213)","v":4457152},null,null,{"$f":"O212+1","v":50001},100000,0.3]
[{"$f":"B213+1","v":100001},null,0.4,{"$f":"B213","v":100000},{"$f":"IF(J211=0,0,E213)","v":19400},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O213+1","v":100001},0,0.4]
["Surcharge Limit",null,null,100000,null,0.12,0,100000,{"$f":"IF(H211>H215,H211-H215,0)","v":9900500},{"$f":"IF(I215>0,ROUND(I215*I211,0),0)","v":3960200},{"$f":"I215-J215","v":5940300},{"$f":"IF(H213>0,ROUND(H213*L211,0),0)","v":477552},{"$f":"IF(K215>L215,0,L215-K215)","v":0},{"$f":"O214+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H213,IF($E$3=\"Female\",H220,IF($E$3=\"Senior Citizen\",H227,H234)))","v":3979600}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I213,IF($E$3=\"Female\",I220,IF($E$3=\"Senior Citizen\",I227,I234)))","v":477552}]
[0,28000,0,0,0,0,0,{"$f":"H211","v":10000500},{"$f":"VLOOKUP(H218,A218:C222,3)","v":0.4},{"$f":"INDEX(D218:D222,MATCH(I218,C218:C222,0))","v":100000},{"$f":"INDEX(E218:E222,MATCH(I218,C218:C222,0))","v":19400},{"$f":"IF(H218>H222,VLOOKUP(H218,A218:F222,6),0)","v":0.12},{"$f":"VLOOKUP(H218,A218:G222,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J213,IF($E$3=\"Female\",J220,IF($E$3=\"Senior Citizen\",J227,J234)))","v":0}]
[{"$f":"B218+1","v":28001},50000,0.2,{"$f":"B218","v":28000},{"$f":"(B219-B218)*C219","v":4400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K213,IF($E$3=\"Female\",K220,IF($E$3=\"Senior Citizen\",K227,K234)))","v":4457152}]
[{"$f":"B219+1","v":50001},100000,0.3,{"$f":"B219","v":50000},{"$f":"E219+(B220-B219)*C220","v":19400},0,0,{"$f":"IF(I218=C222,E221+ROUND((H218-J218),0)*I218,IF(I218=C221,E220+ROUND((H218-J218)*I218,0),IF(I218=C220,E219+ROUND((H218-J218)*I218,0),IF(I218=C219,E218+ROUND((H218-J218)*I218,0),E217+ROUND((H218-J218)*I218,0)))))","v":3979600},{"$f":"MIN(K222:L222)","v":477552},{"$f":"ROUND(SUM(H220+I220)*M218,0)","v":0},{"$f":"SUM(H220:J220)","v":4457152},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A210,IF($E$3=\"Female\",A217,IF($E$3=\"Senior Citizen\",A224,A231)))","v":"Not defined"}]
[{"$f":"B220+1","v":100001},null,0.4,{"$f":"B220","v":100000},{"$f":"IF(J218=0,0,E220)","v":19400},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M215,IF($E$3=\"Female\",M222,IF($E$3=\"Senior Citizen\",M229,M236)))","v":0}]
["Surcharge Limit",null,null,100000,null,0.12,0,{"$f":"H215","v":100000},{"$f":"IF(H218>H222,H218-H222,0)","v":9900500},{"$f":"IF(I222>0,ROUND(I222*I218,0),0)","v":3960200},{"$f":"I222-J222","v":5940300},{"$f":"IF(H220>0,ROUND(H220*L218,0),0)","v":477552},{"$f":"IF(K222>L222,0,L222-K222)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K213,IF($E$3=\"Female\",K220,IF($E$3=\"Senior Citizen\",K227,K234)))","v":4457152}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,28000,0,0,0,0,0,{"$f":"H211","v":10000500},{"$f":"VLOOKUP(H225,A225:C229,3)","v":0.4},{"$f":"INDEX(D225:D229,MATCH(I225,C225:C229,0))","v":100000},{"$f":"INDEX(E225:E229,MATCH(I225,C225:C229,0))","v":19400},{"$f":"IF(H225>H229,VLOOKUP(H225,A225:F229,6),0)","v":0.12},{"$f":"VLOOKUP(H225,A225:G229,7)","v":0}]
[{"$f":"B225+1","v":28001},50000,0.2,{"$f":"B225","v":28000},{"$f":"(B226-B225)*C226","v":4400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B226+1","v":50001},100000,0.3,{"$f":"B226","v":50000},{"$f":"E226+(B227-B226)*C227","v":19400},0,0,{"$f":"IF(I225=C229,E228+ROUND((H225-J225),0)*I225,IF(I225=C228,E227+ROUND((H225-J225)*I225,0),IF(I225=C227,E226+ROUND((H225-J225)*I225,0),IF(I225=C226,E225+ROUND((H225-J225)*I225,0),E224+ROUND((H225-J225)*I225,0)))))","v":3979600},{"$f":"MIN(K229:L229)","v":477552},{"$f":"ROUND(SUM(H227+I227)*M225,0)","v":0},{"$f":"SUM(H227:J227)","v":4457152}]
[{"$f":"B227+1","v":100001},null,0.4,{"$f":"B227","v":100000},{"$f":"IF(J225=0,0,E227)","v":19400},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,100000,null,0.12,0,{"$f":"H222","v":100000},{"$f":"IF(H225>H229,H225-H229,0)","v":9900500},{"$f":"IF(I229>0,ROUND(I229*I225,0),0)","v":3960200},{"$f":"I229-J229","v":5940300},{"$f":"IF(H227>0,ROUND(H227*L225,0),0)","v":477552},{"$f":"IF(K229>L229,0,L229-K229)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,28000,0,0,0,0,0,{"$f":"H211","v":10000500},{"$f":"VLOOKUP(H232,A232:C236,3)","v":0.4},{"$f":"INDEX(D232:D236,MATCH(I232,C232:C236,0))","v":100000},{"$f":"INDEX(E232:E236,MATCH(I232,C232:C236,0))","v":19400},{"$f":"IF(H232>H236,VLOOKUP(H232,A232:F236,6),0)","v":0.12},{"$f":"VLOOKUP(H232,A232:G236,7)","v":0}]
[{"$f":"B232+1","v":28001},50000,0.2,{"$f":"B232","v":28000},{"$f":"(B233-B232)*C233","v":4400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B233+1","v":50001},100000,0.3,{"$f":"B233","v":50000},{"$f":"E233+(B234-B233)*C234","v":19400},0,0,{"$f":"IF(I232=C236,E235+ROUND((H232-J232),0)*I232,IF(I232=C235,E234+ROUND((H232-J232)*I232,0),IF(I232=C234,E233+ROUND((H232-J232)*I232,0),IF(I232=C233,E232+ROUND((H232-J232)*I232,0),E231+ROUND((H232-J232)*I232,0)))))","v":3979600},{"$f":"MIN(K236:L236)","v":477552},{"$f":"ROUND(SUM(H234+I234)*M232,0)","v":0},{"$f":"SUM(H234:J234)","v":4457152}]
[{"$f":"B234+1","v":100001},null,0.4,{"$f":"B234","v":100000},{"$f":"IF(J232=0,0,E234)","v":19400},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,100000,null,0.12,0,{"$f":"H229","v":100000},{"$f":"IF(H232>H236,H232-H236,0)","v":9900500},{"$f":"IF(I236>0,ROUND(I236*I232,0),0)","v":3960200},{"$f":"I236-J236","v":5940300},{"$f":"IF(H234>0,ROUND(H234*L232,0),0)","v":477552},{"$f":"IF(K236>L236,0,L236-K236)","v":0}]
[null,null,1993,{"$f":"C237+1","v":1994},null,"1993-94"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C237","v":1993},{"$f":"D237","v":1994}]
[0,30000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H240,A240:C244,3)","v":0.4},{"$f":"INDEX(D240:D244,MATCH(I240,C240:C244,0))","v":100000},{"$f":"INDEX(E240:E244,MATCH(I240,C240:C244,0))","v":19000},{"$f":"IF(H240>H244,VLOOKUP(H240,A240:F244,6),0)","v":0.12},{"$f":"VLOOKUP(H240,A240:G244,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B240,IF($E$3=\"Female\",B247,IF($E$3=\"Senior Citizen\",B254,B261)))","v":30000},0]
[{"$f":"B240+1","v":30001},50000,0.2,{"$f":"B240","v":30000},{"$f":"(B241-B240)*C241","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O240+1","v":30001},50000,0.2]
[{"$f":"B241+1","v":50001},100000,0.3,{"$f":"B241","v":50000},{"$f":"E241+(B242-B241)*C242","v":19000},0.12,0,{"$f":"IF(I240=C244,E243+ROUND((H240-J240),0)*I240,IF(I240=C243,E242+ROUND((H240-J240)*I240,0),IF(I240=C242,E241+ROUND((H240-J240)*I240,0),IF(I240=C241,E240+ROUND((H240-J240)*I240,0),E239+ROUND((H240-J240)*I240,0)))))","v":3979200},{"$f":"MIN(K244:L244)","v":477504},{"$f":"ROUND(SUM(H242+I242)*M240,0)","v":0},{"$f":"SUM(H242:J242)","v":4456704},null,null,{"$f":"O241+1","v":50001},100000,0.3]
[{"$f":"B242+1","v":100001},null,0.4,{"$f":"B242","v":100000},{"$f":"IF(J240=0,0,E242)","v":19000},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O242+1","v":100001},0,0.4]
["Surcharge Limit",null,null,100000,null,null,null,100000,{"$f":"IF(H240>H244,H240-H244,0)","v":9900500},{"$f":"IF(I244>0,ROUND(I244*I240,0),0)","v":3960200},{"$f":"I244-J244","v":5940300},{"$f":"IF(H242>0,ROUND(H242*L240,0),0)","v":477504},{"$f":"IF(K244>L244,0,L244-K244)","v":0},{"$f":"O243+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H242,IF($E$3=\"Female\",H249,IF($E$3=\"Senior Citizen\",H256,H263)))","v":3979200}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I242,IF($E$3=\"Female\",I249,IF($E$3=\"Senior Citizen\",I256,I263)))","v":477504}]
[0,30000,0,0,0,0,0,{"$f":"H240","v":10000500},{"$f":"VLOOKUP(H247,A247:C251,3)","v":0.4},{"$f":"INDEX(D247:D251,MATCH(I247,C247:C251,0))","v":100000},{"$f":"INDEX(E247:E251,MATCH(I247,C247:C251,0))","v":19000},{"$f":"IF(H247>H251,VLOOKUP(H247,A247:F251,6),0)","v":0.12},{"$f":"VLOOKUP(H247,A247:G251,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J242,IF($E$3=\"Female\",J249,IF($E$3=\"Senior Citizen\",J256,J263)))","v":0}]
[{"$f":"B247+1","v":30001},50000,0.2,{"$f":"B247","v":30000},{"$f":"(B248-B247)*C248","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K242,IF($E$3=\"Female\",K249,IF($E$3=\"Senior Citizen\",K256,K263)))","v":4456704}]
[{"$f":"B248+1","v":50001},100000,0.3,{"$f":"B248","v":50000},{"$f":"E248+(B249-B248)*C249","v":19000},0.12,0,{"$f":"IF(I247=C251,E250+ROUND((H247-J247),0)*I247,IF(I247=C250,E249+ROUND((H247-J247)*I247,0),IF(I247=C249,E248+ROUND((H247-J247)*I247,0),IF(I247=C248,E247+ROUND((H247-J247)*I247,0),E246+ROUND((H247-J247)*I247,0)))))","v":3979200},{"$f":"MIN(K251:L251)","v":477504},{"$f":"ROUND(SUM(H249+I249)*M247,0)","v":0},{"$f":"SUM(H249:J249)","v":4456704},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A239,IF($E$3=\"Female\",A246,IF($E$3=\"Senior Citizen\",A253,A260)))","v":"Not defined"}]
[{"$f":"B249+1","v":100001},null,0.4,{"$f":"B249","v":100000},{"$f":"IF(J247=0,0,E249)","v":19000},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M244,IF($E$3=\"Female\",M251,IF($E$3=\"Senior Citizen\",M258,M265)))","v":0}]
["Surcharge Limit",null,null,100000,null,null,null,{"$f":"H244","v":100000},{"$f":"IF(H247>H251,H247-H251,0)","v":9900500},{"$f":"IF(I251>0,ROUND(I251*I247,0),0)","v":3960200},{"$f":"I251-J251","v":5940300},{"$f":"IF(H249>0,ROUND(H249*L247,0),0)","v":477504},{"$f":"IF(K251>L251,0,L251-K251)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K242,IF($E$3=\"Female\",K249,IF($E$3=\"Senior Citizen\",K256,K263)))","v":4456704}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,30000,0,0,0,0,0,{"$f":"H240","v":10000500},{"$f":"VLOOKUP(H254,A254:C258,3)","v":0.4},{"$f":"INDEX(D254:D258,MATCH(I254,C254:C258,0))","v":100000},{"$f":"INDEX(E254:E258,MATCH(I254,C254:C258,0))","v":19000},{"$f":"IF(H254>H258,VLOOKUP(H254,A254:F258,6),0)","v":0.12},{"$f":"VLOOKUP(H254,A254:G258,7)","v":0}]
[{"$f":"B254+1","v":30001},50000,0.2,{"$f":"B254","v":30000},{"$f":"(B255-B254)*C255","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B255+1","v":50001},100000,0.3,{"$f":"B255","v":50000},{"$f":"E255+(B256-B255)*C256","v":19000},0.12,0,{"$f":"IF(I254=C258,E257+ROUND((H254-J254),0)*I254,IF(I254=C257,E256+ROUND((H254-J254)*I254,0),IF(I254=C256,E255+ROUND((H254-J254)*I254,0),IF(I254=C255,E254+ROUND((H254-J254)*I254,0),E253+ROUND((H254-J254)*I254,0)))))","v":3979200},{"$f":"MIN(K258:L258)","v":477504},{"$f":"ROUND(SUM(H256+I256)*M254,0)","v":0},{"$f":"SUM(H256:J256)","v":4456704}]
[{"$f":"B256+1","v":100001},null,0.4,{"$f":"B256","v":100000},{"$f":"IF(J254=0,0,E256)","v":19000},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,100000,null,null,null,{"$f":"H251","v":100000},{"$f":"IF(H254>H258,H254-H258,0)","v":9900500},{"$f":"IF(I258>0,ROUND(I258*I254,0),0)","v":3960200},{"$f":"I258-J258","v":5940300},{"$f":"IF(H256>0,ROUND(H256*L254,0),0)","v":477504},{"$f":"IF(K258>L258,0,L258-K258)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,30000,0,0,0,0,0,{"$f":"H240","v":10000500},{"$f":"VLOOKUP(H261,A261:C265,3)","v":0.4},{"$f":"INDEX(D261:D265,MATCH(I261,C261:C265,0))","v":100000},{"$f":"INDEX(E261:E265,MATCH(I261,C261:C265,0))","v":19000},{"$f":"IF(H261>H265,VLOOKUP(H261,A261:F265,6),0)","v":0.12},{"$f":"VLOOKUP(H261,A261:G265,7)","v":0}]
[{"$f":"B261+1","v":30001},50000,0.2,{"$f":"B261","v":30000},{"$f":"(B262-B261)*C262","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B262+1","v":50001},100000,0.3,{"$f":"B262","v":50000},{"$f":"E262+(B263-B262)*C263","v":19000},0.12,0,{"$f":"IF(I261=C265,E264+ROUND((H261-J261),0)*I261,IF(I261=C264,E263+ROUND((H261-J261)*I261,0),IF(I261=C263,E262+ROUND((H261-J261)*I261,0),IF(I261=C262,E261+ROUND((H261-J261)*I261,0),E260+ROUND((H261-J261)*I261,0)))))","v":3979200},{"$f":"MIN(K265:L265)","v":477504},{"$f":"ROUND(SUM(H263+I263)*M261,0)","v":0},{"$f":"SUM(H263:J263)","v":4456704}]
[{"$f":"B263+1","v":100001},null,0.4,{"$f":"B263","v":100000},{"$f":"IF(J261=0,0,E263)","v":19000},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,100000,null,null,null,{"$f":"H258","v":100000},{"$f":"IF(H261>H265,H261-H265,0)","v":9900500},{"$f":"IF(I265>0,ROUND(I265*I261,0),0)","v":3960200},{"$f":"I265-J265","v":5940300},{"$f":"IF(H263>0,ROUND(H263*L261,0),0)","v":477504},{"$f":"IF(K265>L265,0,L265-K265)","v":0}]
[null,null,1994,{"$f":"C266+1","v":1995},null,"1994-95"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C266","v":1994},{"$f":"D266","v":1995}]
[0,35000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H269,A269:C273,3)","v":0.4},{"$f":"INDEX(D269:D273,MATCH(I269,C269:C273,0))","v":120000},{"$f":"INDEX(E269:E273,MATCH(I269,C269:C273,0))","v":23000},{"$f":"IF(H269>H273,VLOOKUP(H269,A269:F273,6),0)","v":0},{"$f":"VLOOKUP(H269,A269:G273,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B269,IF($E$3=\"Female\",B276,IF($E$3=\"Senior Citizen\",B283,B290)))","v":35000},0]
[{"$f":"B269+1","v":35001},60000,0.2,{"$f":"B269","v":35000},{"$f":"(B270-B269)*C270","v":5000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O269+1","v":35001},60000,0.2]
[{"$f":"B270+1","v":60001},120000,0.3,{"$f":"B270","v":60000},{"$f":"E270+(B271-B270)*C271","v":23000},0,0,{"$f":"IF(I269=C273,E272+ROUND((H269-J269),0)*I269,IF(I269=C272,E271+ROUND((H269-J269)*I269,0),IF(I269=C271,E270+ROUND((H269-J269)*I269,0),IF(I269=C270,E269+ROUND((H269-J269)*I269,0),E268+ROUND((H269-J269)*I269,0)))))","v":3975200},{"$f":"MIN(K273:L273)","v":0},{"$f":"ROUND(SUM(H271+I271)*M269,0)","v":0},{"$f":"SUM(H271:J271)","v":3975200},null,null,{"$f":"O270+1","v":60001},120000,0.3]
[{"$f":"B271+1","v":120001},null,0.4,{"$f":"B271","v":120000},{"$f":"IF(J269=0,0,E271)","v":23000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O271+1","v":120001},0,0.4]
["Surcharge Limit",null,null,null,null,null,null,0,{"$f":"IF(H269>H273,H269-H273,0)","v":10000500},{"$f":"IF(I273>0,ROUND(I273*I269,0),0)","v":4000200},{"$f":"I273-J273","v":6000300},{"$f":"IF(H271>0,ROUND(H271*L269,0),0)","v":0},{"$f":"IF(K273>L273,0,L273-K273)","v":0},{"$f":"O272+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H271,IF($E$3=\"Female\",H278,IF($E$3=\"Senior Citizen\",H285,H292)))","v":3975200}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I271,IF($E$3=\"Female\",I278,IF($E$3=\"Senior Citizen\",I285,I292)))","v":0}]
[0,35000,0,0,0,0,0,{"$f":"H269","v":10000500},{"$f":"VLOOKUP(H276,A276:C280,3)","v":0.4},{"$f":"INDEX(D276:D280,MATCH(I276,C276:C280,0))","v":120000},{"$f":"INDEX(E276:E280,MATCH(I276,C276:C280,0))","v":23000},{"$f":"IF(H276>H280,VLOOKUP(H276,A276:F280,6),0)","v":0},{"$f":"VLOOKUP(H276,A276:G280,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J271,IF($E$3=\"Female\",J278,IF($E$3=\"Senior Citizen\",J285,J292)))","v":0}]
[{"$f":"B276+1","v":35001},60000,0.2,{"$f":"B276","v":35000},{"$f":"(B277-B276)*C277","v":5000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K271,IF($E$3=\"Female\",K278,IF($E$3=\"Senior Citizen\",K285,K292)))","v":3975200}]
[{"$f":"B277+1","v":60001},120000,0.3,{"$f":"B277","v":60000},{"$f":"E277+(B278-B277)*C278","v":23000},0,0,{"$f":"IF(I276=C280,E279+ROUND((H276-J276),0)*I276,IF(I276=C279,E278+ROUND((H276-J276)*I276,0),IF(I276=C278,E277+ROUND((H276-J276)*I276,0),IF(I276=C277,E276+ROUND((H276-J276)*I276,0),E275+ROUND((H276-J276)*I276,0)))))","v":3975200},{"$f":"MIN(K280:L280)","v":0},{"$f":"ROUND(SUM(H278+I278)*M276,0)","v":0},{"$f":"SUM(H278:J278)","v":3975200},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A268,IF($E$3=\"Female\",A275,IF($E$3=\"Senior Citizen\",A282,A289)))","v":"Not defined"}]
[{"$f":"B278+1","v":120001},null,0.4,{"$f":"B278","v":120000},{"$f":"IF(J276=0,0,E278)","v":23000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M273,IF($E$3=\"Female\",M280,IF($E$3=\"Senior Citizen\",M287,M294)))","v":0}]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H273","v":0},{"$f":"IF(H276>H280,H276-H280,0)","v":10000500},{"$f":"IF(I280>0,ROUND(I280*I276,0),0)","v":4000200},{"$f":"I280-J280","v":6000300},{"$f":"IF(H278>0,ROUND(H278*L276,0),0)","v":0},{"$f":"IF(K280>L280,0,L280-K280)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K271,IF($E$3=\"Female\",K278,IF($E$3=\"Senior Citizen\",K285,K292)))","v":3975200}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,35000,0,0,0,0,0,{"$f":"H269","v":10000500},{"$f":"VLOOKUP(H283,A283:C287,3)","v":0.4},{"$f":"INDEX(D283:D287,MATCH(I283,C283:C287,0))","v":120000},{"$f":"INDEX(E283:E287,MATCH(I283,C283:C287,0))","v":23000},{"$f":"IF(H283>H287,VLOOKUP(H283,A283:F287,6),0)","v":0},{"$f":"VLOOKUP(H283,A283:G287,7)","v":0}]
[{"$f":"B283+1","v":35001},60000,0.2,{"$f":"B283","v":35000},{"$f":"(B284-B283)*C284","v":5000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B284+1","v":60001},120000,0.3,{"$f":"B284","v":60000},{"$f":"E284+(B285-B284)*C285","v":23000},0,0,{"$f":"IF(I283=C287,E286+ROUND((H283-J283),0)*I283,IF(I283=C286,E285+ROUND((H283-J283)*I283,0),IF(I283=C285,E284+ROUND((H283-J283)*I283,0),IF(I283=C284,E283+ROUND((H283-J283)*I283,0),E282+ROUND((H283-J283)*I283,0)))))","v":3975200},{"$f":"MIN(K287:L287)","v":0},{"$f":"ROUND(SUM(H285+I285)*M283,0)","v":0},{"$f":"SUM(H285:J285)","v":3975200}]
[{"$f":"B285+1","v":120001},null,0.4,{"$f":"B285","v":120000},{"$f":"IF(J283=0,0,E285)","v":23000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H280","v":0},{"$f":"IF(H283>H287,H283-H287,0)","v":10000500},{"$f":"IF(I287>0,ROUND(I287*I283,0),0)","v":4000200},{"$f":"I287-J287","v":6000300},{"$f":"IF(H285>0,ROUND(H285*L283,0),0)","v":0},{"$f":"IF(K287>L287,0,L287-K287)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,35000,0,0,0,0,0,{"$f":"H269","v":10000500},{"$f":"VLOOKUP(H290,A290:C294,3)","v":0.4},{"$f":"INDEX(D290:D294,MATCH(I290,C290:C294,0))","v":120000},{"$f":"INDEX(E290:E294,MATCH(I290,C290:C294,0))","v":23000},{"$f":"IF(H290>H294,VLOOKUP(H290,A290:F294,6),0)","v":0},{"$f":"VLOOKUP(H290,A290:G294,7)","v":0}]
[{"$f":"B290+1","v":35001},60000,0.2,{"$f":"B290","v":35000},{"$f":"(B291-B290)*C291","v":5000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B291+1","v":60001},120000,0.3,{"$f":"B291","v":60000},{"$f":"E291+(B292-B291)*C292","v":23000},0,0,{"$f":"IF(I290=C294,E293+ROUND((H290-J290),0)*I290,IF(I290=C293,E292+ROUND((H290-J290)*I290,0),IF(I290=C292,E291+ROUND((H290-J290)*I290,0),IF(I290=C291,E290+ROUND((H290-J290)*I290,0),E289+ROUND((H290-J290)*I290,0)))))","v":3975200},{"$f":"MIN(K294:L294)","v":0},{"$f":"ROUND(SUM(H292+I292)*M290,0)","v":0},{"$f":"SUM(H292:J292)","v":3975200}]
[{"$f":"B292+1","v":120001},null,0.4,{"$f":"B292","v":120000},{"$f":"IF(J290=0,0,E292)","v":23000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H287","v":0},{"$f":"IF(H290>H294,H290-H294,0)","v":10000500},{"$f":"IF(I294>0,ROUND(I294*I290,0),0)","v":4000200},{"$f":"I294-J294","v":6000300},{"$f":"IF(H292>0,ROUND(H292*L290,0),0)","v":0},{"$f":"IF(K294>L294,0,L294-K294)","v":0}]
[null,null,1995,{"$f":"C295+1","v":1996},null,"1995-96"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C295","v":1995},{"$f":"D295","v":1996}]
[0,40000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H298,A298:C302,3)","v":0.4},{"$f":"INDEX(D298:D302,MATCH(I298,C298:C302,0))","v":120000},{"$f":"INDEX(E298:E302,MATCH(I298,C298:C302,0))","v":22000},{"$f":"IF(H298>H302,VLOOKUP(H298,A298:F302,6),0)","v":0},{"$f":"VLOOKUP(H298,A298:G302,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B298,IF($E$3=\"Female\",B305,IF($E$3=\"Senior Citizen\",B312,B319)))","v":40000},0]
[{"$f":"B298+1","v":40001},60000,0.2,{"$f":"B298","v":40000},{"$f":"(B299-B298)*C299","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O298+1","v":40001},60000,0.2]
[{"$f":"B299+1","v":60001},120000,0.3,{"$f":"B299","v":60000},{"$f":"E299+(B300-B299)*C300","v":22000},0,0,{"$f":"IF(I298=C302,E301+ROUND((H298-J298),0)*I298,IF(I298=C301,E300+ROUND((H298-J298)*I298,0),IF(I298=C300,E299+ROUND((H298-J298)*I298,0),IF(I298=C299,E298+ROUND((H298-J298)*I298,0),E297+ROUND((H298-J298)*I298,0)))))","v":3974200},{"$f":"MIN(K302:L302)","v":0},{"$f":"ROUND(SUM(H300+I300)*M298,0)","v":0},{"$f":"SUM(H300:J300)","v":3974200},null,null,{"$f":"O299+1","v":60001},120000,0.3]
[{"$f":"B300+1","v":120001},null,0.4,{"$f":"B300","v":120000},{"$f":"IF(J298=0,0,E300)","v":22000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O300+1","v":120001},0,0.4]
["Surcharge Limit",null,null,null,null,null,null,0,{"$f":"IF(H298>H302,H298-H302,0)","v":10000500},{"$f":"IF(I302>0,ROUND(I302*I298,0),0)","v":4000200},{"$f":"I302-J302","v":6000300},{"$f":"IF(H300>0,ROUND(H300*L298,0),0)","v":0},{"$f":"IF(K302>L302,0,L302-K302)","v":0},{"$f":"O301+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H300,IF($E$3=\"Female\",H307,IF($E$3=\"Senior Citizen\",H314,H321)))","v":3974200}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I300,IF($E$3=\"Female\",I307,IF($E$3=\"Senior Citizen\",I314,I321)))","v":0}]
[0,40000,0,0,0,0,0,{"$f":"H298","v":10000500},{"$f":"VLOOKUP(H305,A305:C309,3)","v":0.4},{"$f":"INDEX(D305:D309,MATCH(I305,C305:C309,0))","v":120000},{"$f":"INDEX(E305:E309,MATCH(I305,C305:C309,0))","v":22000},{"$f":"IF(H305>H309,VLOOKUP(H305,A305:F309,6),0)","v":0},{"$f":"VLOOKUP(H305,A305:G309,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J300,IF($E$3=\"Female\",J307,IF($E$3=\"Senior Citizen\",J314,J321)))","v":0}]
[{"$f":"B305+1","v":40001},60000,0.2,{"$f":"B305","v":40000},{"$f":"(B306-B305)*C306","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K300,IF($E$3=\"Female\",K307,IF($E$3=\"Senior Citizen\",K314,K321)))","v":3974200}]
[{"$f":"B306+1","v":60001},120000,0.3,{"$f":"B306","v":60000},{"$f":"E306+(B307-B306)*C307","v":22000},0,0,{"$f":"IF(I305=C309,E308+ROUND((H305-J305),0)*I305,IF(I305=C308,E307+ROUND((H305-J305)*I305,0),IF(I305=C307,E306+ROUND((H305-J305)*I305,0),IF(I305=C306,E305+ROUND((H305-J305)*I305,0),E304+ROUND((H305-J305)*I305,0)))))","v":3974200},{"$f":"MIN(K309:L309)","v":0},{"$f":"ROUND(SUM(H307+I307)*M305,0)","v":0},{"$f":"SUM(H307:J307)","v":3974200},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A297,IF($E$3=\"Female\",A304,IF($E$3=\"Senior Citizen\",A311,A318)))","v":"Not defined"}]
[{"$f":"B307+1","v":120001},null,0.4,{"$f":"B307","v":120000},{"$f":"IF(J305=0,0,E307)","v":22000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M302,IF($E$3=\"Female\",M309,IF($E$3=\"Senior Citizen\",M316,M323)))","v":0}]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H302","v":0},{"$f":"IF(H305>H309,H305-H309,0)","v":10000500},{"$f":"IF(I309>0,ROUND(I309*I305,0),0)","v":4000200},{"$f":"I309-J309","v":6000300},{"$f":"IF(H307>0,ROUND(H307*L305,0),0)","v":0},{"$f":"IF(K309>L309,0,L309-K309)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K300,IF($E$3=\"Female\",K307,IF($E$3=\"Senior Citizen\",K314,K321)))","v":3974200}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,40000,0,0,0,0,0,{"$f":"H298","v":10000500},{"$f":"VLOOKUP(H312,A312:C316,3)","v":0.4},{"$f":"INDEX(D312:D316,MATCH(I312,C312:C316,0))","v":120000},{"$f":"INDEX(E312:E316,MATCH(I312,C312:C316,0))","v":22000},{"$f":"IF(H312>H316,VLOOKUP(H312,A312:F316,6),0)","v":0},{"$f":"VLOOKUP(H312,A312:G316,7)","v":0}]
[{"$f":"B312+1","v":40001},60000,0.2,{"$f":"B312","v":40000},{"$f":"(B313-B312)*C313","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B313+1","v":60001},120000,0.3,{"$f":"B313","v":60000},{"$f":"E313+(B314-B313)*C314","v":22000},0,0,{"$f":"IF(I312=C316,E315+ROUND((H312-J312),0)*I312,IF(I312=C315,E314+ROUND((H312-J312)*I312,0),IF(I312=C314,E313+ROUND((H312-J312)*I312,0),IF(I312=C313,E312+ROUND((H312-J312)*I312,0),E311+ROUND((H312-J312)*I312,0)))))","v":3974200},{"$f":"MIN(K316:L316)","v":0},{"$f":"ROUND(SUM(H314+I314)*M312,0)","v":0},{"$f":"SUM(H314:J314)","v":3974200}]
[{"$f":"B314+1","v":120001},null,0.4,{"$f":"B314","v":120000},{"$f":"IF(J312=0,0,E314)","v":22000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H309","v":0},{"$f":"IF(H312>H316,H312-H316,0)","v":10000500},{"$f":"IF(I316>0,ROUND(I316*I312,0),0)","v":4000200},{"$f":"I316-J316","v":6000300},{"$f":"IF(H314>0,ROUND(H314*L312,0),0)","v":0},{"$f":"IF(K316>L316,0,L316-K316)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,40000,0,0,0,0,0,{"$f":"H298","v":10000500},{"$f":"VLOOKUP(H319,A319:C323,3)","v":0.4},{"$f":"INDEX(D319:D323,MATCH(I319,C319:C323,0))","v":120000},{"$f":"INDEX(E319:E323,MATCH(I319,C319:C323,0))","v":22000},{"$f":"IF(H319>H323,VLOOKUP(H319,A319:F323,6),0)","v":0},{"$f":"VLOOKUP(H319,A319:G323,7)","v":0}]
[{"$f":"B319+1","v":40001},60000,0.2,{"$f":"B319","v":40000},{"$f":"(B320-B319)*C320","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B320+1","v":60001},120000,0.3,{"$f":"B320","v":60000},{"$f":"E320+(B321-B320)*C321","v":22000},0,0,{"$f":"IF(I319=C323,E322+ROUND((H319-J319),0)*I319,IF(I319=C322,E321+ROUND((H319-J319)*I319,0),IF(I319=C321,E320+ROUND((H319-J319)*I319,0),IF(I319=C320,E319+ROUND((H319-J319)*I319,0),E318+ROUND((H319-J319)*I319,0)))))","v":3974200},{"$f":"MIN(K323:L323)","v":0},{"$f":"ROUND(SUM(H321+I321)*M319,0)","v":0},{"$f":"SUM(H321:J321)","v":3974200}]
[{"$f":"B321+1","v":120001},null,0.4,{"$f":"B321","v":120000},{"$f":"IF(J319=0,0,E321)","v":22000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H316","v":0},{"$f":"IF(H319>H323,H319-H323,0)","v":10000500},{"$f":"IF(I323>0,ROUND(I323*I319,0),0)","v":4000200},{"$f":"I323-J323","v":6000300},{"$f":"IF(H321>0,ROUND(H321*L319,0),0)","v":0},{"$f":"IF(K323>L323,0,L323-K323)","v":0}]
[null,null,1996,{"$f":"C324+1","v":1997},null,"1996-97"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C324","v":1996},{"$f":"D324","v":1997}]
[0,40000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H327,A327:C331,3)","v":0.4},{"$f":"INDEX(D327:D331,MATCH(I327,C327:C331,0))","v":120000},{"$f":"INDEX(E327:E331,MATCH(I327,C327:C331,0))","v":21000},{"$f":"IF(H327>H331,VLOOKUP(H327,A327:F331,6),0)","v":0},{"$f":"VLOOKUP(H327,A327:G331,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B327,IF($E$3=\"Female\",B334,IF($E$3=\"Senior Citizen\",B341,B348)))","v":40000},0]
[{"$f":"B327+1","v":40001},60000,0.15,{"$f":"B327","v":40000},{"$f":"(B328-B327)*C328","v":3000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O327+1","v":40001},60000,0.15]
[{"$f":"B328+1","v":60001},120000,0.3,{"$f":"B328","v":60000},{"$f":"E328+(B329-B328)*C329","v":21000},0,0,{"$f":"IF(I327=C331,E330+ROUND((H327-J327),0)*I327,IF(I327=C330,E329+ROUND((H327-J327)*I327,0),IF(I327=C329,E328+ROUND((H327-J327)*I327,0),IF(I327=C328,E327+ROUND((H327-J327)*I327,0),E326+ROUND((H327-J327)*I327,0)))))","v":3973200},{"$f":"MIN(K331:L331)","v":0},{"$f":"ROUND(SUM(H329+I329)*M327,0)","v":0},{"$f":"SUM(H329:J329)","v":3973200},null,null,{"$f":"O328+1","v":60001},120000,0.3]
[{"$f":"B329+1","v":120001},null,0.4,{"$f":"B329","v":120000},{"$f":"IF(J327=0,0,E329)","v":21000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O329+1","v":120001},0,0.4]
["Surcharge Limit",null,null,null,null,null,null,0,{"$f":"IF(H327>H331,H327-H331,0)","v":10000500},{"$f":"IF(I331>0,ROUND(I331*I327,0),0)","v":4000200},{"$f":"I331-J331","v":6000300},{"$f":"IF(H329>0,ROUND(H329*L327,0),0)","v":0},{"$f":"IF(K331>L331,0,L331-K331)","v":0},{"$f":"O330+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H329,IF($E$3=\"Female\",H336,IF($E$3=\"Senior Citizen\",H343,H350)))","v":3973200}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I329,IF($E$3=\"Female\",I336,IF($E$3=\"Senior Citizen\",I343,I350)))","v":0}]
[0,40000,0,0,0,0,0,{"$f":"H327","v":10000500},{"$f":"VLOOKUP(H334,A334:C338,3)","v":0.4},{"$f":"INDEX(D334:D338,MATCH(I334,C334:C338,0))","v":120000},{"$f":"INDEX(E334:E338,MATCH(I334,C334:C338,0))","v":21000},{"$f":"IF(H334>H338,VLOOKUP(H334,A334:F338,6),0)","v":0},{"$f":"VLOOKUP(H334,A334:G338,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J329,IF($E$3=\"Female\",J336,IF($E$3=\"Senior Citizen\",J343,J350)))","v":0}]
[{"$f":"B334+1","v":40001},60000,0.15,{"$f":"B334","v":40000},{"$f":"(B335-B334)*C335","v":3000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K329,IF($E$3=\"Female\",K336,IF($E$3=\"Senior Citizen\",K343,K350)))","v":3973200}]
[{"$f":"B335+1","v":60001},120000,0.3,{"$f":"B335","v":60000},{"$f":"E335+(B336-B335)*C336","v":21000},0,0,{"$f":"IF(I334=C338,E337+ROUND((H334-J334),0)*I334,IF(I334=C337,E336+ROUND((H334-J334)*I334,0),IF(I334=C336,E335+ROUND((H334-J334)*I334,0),IF(I334=C335,E334+ROUND((H334-J334)*I334,0),E333+ROUND((H334-J334)*I334,0)))))","v":3973200},{"$f":"MIN(K338:L338)","v":0},{"$f":"ROUND(SUM(H336+I336)*M334,0)","v":0},{"$f":"SUM(H336:J336)","v":3973200},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A326,IF($E$3=\"Female\",A333,IF($E$3=\"Senior Citizen\",A340,A347)))","v":"Not defined"}]
[{"$f":"B336+1","v":120001},null,0.4,{"$f":"B336","v":120000},{"$f":"IF(J334=0,0,E336)","v":21000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M331,IF($E$3=\"Female\",M338,IF($E$3=\"Senior Citizen\",M345,M352)))","v":0}]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H331","v":0},{"$f":"IF(H334>H338,H334-H338,0)","v":10000500},{"$f":"IF(I338>0,ROUND(I338*I334,0),0)","v":4000200},{"$f":"I338-J338","v":6000300},{"$f":"IF(H336>0,ROUND(H336*L334,0),0)","v":0},{"$f":"IF(K338>L338,0,L338-K338)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K329,IF($E$3=\"Female\",K336,IF($E$3=\"Senior Citizen\",K343,K350)))","v":3973200}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,40000,0,0,0,0,0,{"$f":"H327","v":10000500},{"$f":"VLOOKUP(H341,A341:C345,3)","v":0.4},{"$f":"INDEX(D341:D345,MATCH(I341,C341:C345,0))","v":120000},{"$f":"INDEX(E341:E345,MATCH(I341,C341:C345,0))","v":21000},{"$f":"IF(H341>H345,VLOOKUP(H341,A341:F345,6),0)","v":0},{"$f":"VLOOKUP(H341,A341:G345,7)","v":0}]
[{"$f":"B341+1","v":40001},60000,0.15,{"$f":"B341","v":40000},{"$f":"(B342-B341)*C342","v":3000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B342+1","v":60001},120000,0.3,{"$f":"B342","v":60000},{"$f":"E342+(B343-B342)*C343","v":21000},0,0,{"$f":"IF(I341=C345,E344+ROUND((H341-J341),0)*I341,IF(I341=C344,E343+ROUND((H341-J341)*I341,0),IF(I341=C343,E342+ROUND((H341-J341)*I341,0),IF(I341=C342,E341+ROUND((H341-J341)*I341,0),E340+ROUND((H341-J341)*I341,0)))))","v":3973200},{"$f":"MIN(K345:L345)","v":0},{"$f":"ROUND(SUM(H343+I343)*M341,0)","v":0},{"$f":"SUM(H343:J343)","v":3973200}]
[{"$f":"B343+1","v":120001},null,0.4,{"$f":"B343","v":120000},{"$f":"IF(J341=0,0,E343)","v":21000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H338","v":0},{"$f":"IF(H341>H345,H341-H345,0)","v":10000500},{"$f":"IF(I345>0,ROUND(I345*I341,0),0)","v":4000200},{"$f":"I345-J345","v":6000300},{"$f":"IF(H343>0,ROUND(H343*L341,0),0)","v":0},{"$f":"IF(K345>L345,0,L345-K345)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,40000,0,0,0,0,0,{"$f":"H327","v":10000500},{"$f":"VLOOKUP(H348,A348:C352,3)","v":0.4},{"$f":"INDEX(D348:D352,MATCH(I348,C348:C352,0))","v":120000},{"$f":"INDEX(E348:E352,MATCH(I348,C348:C352,0))","v":21000},{"$f":"IF(H348>H352,VLOOKUP(H348,A348:F352,6),0)","v":0},{"$f":"VLOOKUP(H348,A348:G352,7)","v":0}]
[{"$f":"B348+1","v":40001},60000,0.15,{"$f":"B348","v":40000},{"$f":"(B349-B348)*C349","v":3000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B349+1","v":60001},120000,0.3,{"$f":"B349","v":60000},{"$f":"E349+(B350-B349)*C350","v":21000},0,0,{"$f":"IF(I348=C352,E351+ROUND((H348-J348),0)*I348,IF(I348=C351,E350+ROUND((H348-J348)*I348,0),IF(I348=C350,E349+ROUND((H348-J348)*I348,0),IF(I348=C349,E348+ROUND((H348-J348)*I348,0),E347+ROUND((H348-J348)*I348,0)))))","v":3973200},{"$f":"MIN(K352:L352)","v":0},{"$f":"ROUND(SUM(H350+I350)*M348,0)","v":0},{"$f":"SUM(H350:J350)","v":3973200}]
[{"$f":"B350+1","v":120001},null,0.4,{"$f":"B350","v":120000},{"$f":"IF(J348=0,0,E350)","v":21000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H345","v":0},{"$f":"IF(H348>H352,H348-H352,0)","v":10000500},{"$f":"IF(I352>0,ROUND(I352*I348,0),0)","v":4000200},{"$f":"I352-J352","v":6000300},{"$f":"IF(H350>0,ROUND(H350*L348,0),0)","v":0},{"$f":"IF(K352>L352,0,L352-K352)","v":0}]
[null,null,1997,{"$f":"C353+1","v":1998},null,"1997-98"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C353","v":1997},{"$f":"D353","v":1998}]
[0,40000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H356,A356:C360,3)","v":0.3},{"$f":"INDEX(D356:D360,MATCH(I356,C356:C360,0))","v":150000},{"$f":"INDEX(E356:E360,MATCH(I356,C356:C360,0))","v":20000},{"$f":"IF(H356>H360,VLOOKUP(H356,A356:F360,6),0)","v":0},{"$f":"VLOOKUP(H356,A356:G360,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B356,IF($E$3=\"Female\",B363,IF($E$3=\"Senior Citizen\",B370,B377)))","v":40000},0]
[{"$f":"B356+1","v":40001},60000,0.1,{"$f":"B356","v":40000},{"$f":"(B357-B356)*C357","v":2000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O356+1","v":40001},60000,0.1]
[{"$f":"B357+1","v":60001},150000,0.2,{"$f":"B357","v":60000},{"$f":"E357+(B358-B357)*C358","v":20000},0,0,{"$f":"IF(I356=C360,E359+ROUND((H356-J356),0)*I356,IF(I356=C359,E358+ROUND((H356-J356)*I356,0),IF(I356=C358,E357+ROUND((H356-J356)*I356,0),IF(I356=C357,E356+ROUND((H356-J356)*I356,0),E355+ROUND((H356-J356)*I356,0)))))","v":2975150},{"$f":"MIN(K360:L360)","v":0},{"$f":"ROUND(SUM(H358+I358)*M356,0)","v":0},{"$f":"SUM(H358:J358)","v":2975150},null,null,{"$f":"O357+1","v":60001},150000,0.2]
[{"$f":"B358+1","v":150001},null,0.3,{"$f":"B358","v":150000},{"$f":"IF(J356=0,0,E358)","v":20000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O358+1","v":150001},0,0.3]
["Surcharge Limit",null,null,null,null,null,null,0,{"$f":"IF(H356>H360,H356-H360,0)","v":10000500},{"$f":"IF(I360>0,ROUND(I360*I356,0),0)","v":3000150},{"$f":"I360-J360","v":7000350},{"$f":"IF(H358>0,ROUND(H358*L356,0),0)","v":0},{"$f":"IF(K360>L360,0,L360-K360)","v":0},{"$f":"O359+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H358,IF($E$3=\"Female\",H365,IF($E$3=\"Senior Citizen\",H372,H379)))","v":2975150}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I358,IF($E$3=\"Female\",I365,IF($E$3=\"Senior Citizen\",I372,I379)))","v":0}]
[0,40000,0,0,0,0,0,{"$f":"H356","v":10000500},{"$f":"VLOOKUP(H363,A363:C367,3)","v":0.3},{"$f":"INDEX(D363:D367,MATCH(I363,C363:C367,0))","v":150000},{"$f":"INDEX(E363:E367,MATCH(I363,C363:C367,0))","v":20000},{"$f":"IF(H363>H367,VLOOKUP(H363,A363:F367,6),0)","v":0},{"$f":"VLOOKUP(H363,A363:G367,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J358,IF($E$3=\"Female\",J365,IF($E$3=\"Senior Citizen\",J372,J379)))","v":0}]
[{"$f":"B363+1","v":40001},60000,0.1,{"$f":"B363","v":40000},{"$f":"(B364-B363)*C364","v":2000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K358,IF($E$3=\"Female\",K365,IF($E$3=\"Senior Citizen\",K372,K379)))","v":2975150}]
[{"$f":"B364+1","v":60001},150000,0.2,{"$f":"B364","v":60000},{"$f":"E364+(B365-B364)*C365","v":20000},0,0,{"$f":"IF(I363=C367,E366+ROUND((H363-J363),0)*I363,IF(I363=C366,E365+ROUND((H363-J363)*I363,0),IF(I363=C365,E364+ROUND((H363-J363)*I363,0),IF(I363=C364,E363+ROUND((H363-J363)*I363,0),E362+ROUND((H363-J363)*I363,0)))))","v":2975150},{"$f":"MIN(K367:L367)","v":0},{"$f":"ROUND(SUM(H365+I365)*M363,0)","v":0},{"$f":"SUM(H365:J365)","v":2975150},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A355,IF($E$3=\"Female\",A362,IF($E$3=\"Senior Citizen\",A369,A376)))","v":"Not defined"}]
[{"$f":"B365+1","v":150001},null,0.3,{"$f":"B365","v":150000},{"$f":"IF(J363=0,0,E365)","v":20000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M360,IF($E$3=\"Female\",M367,IF($E$3=\"Senior Citizen\",M374,M381)))","v":0}]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H360","v":0},{"$f":"IF(H363>H367,H363-H367,0)","v":10000500},{"$f":"IF(I367>0,ROUND(I367*I363,0),0)","v":3000150},{"$f":"I367-J367","v":7000350},{"$f":"IF(H365>0,ROUND(H365*L363,0),0)","v":0},{"$f":"IF(K367>L367,0,L367-K367)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K358,IF($E$3=\"Female\",K365,IF($E$3=\"Senior Citizen\",K372,K379)))","v":2975150}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,40000,0,0,0,0,0,{"$f":"H356","v":10000500},{"$f":"VLOOKUP(H370,A370:C374,3)","v":0.3},{"$f":"INDEX(D370:D374,MATCH(I370,C370:C374,0))","v":150000},{"$f":"INDEX(E370:E374,MATCH(I370,C370:C374,0))","v":20000},{"$f":"IF(H370>H374,VLOOKUP(H370,A370:F374,6),0)","v":0},{"$f":"VLOOKUP(H370,A370:G374,7)","v":0}]
[{"$f":"B370+1","v":40001},60000,0.1,{"$f":"B370","v":40000},{"$f":"(B371-B370)*C371","v":2000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B371+1","v":60001},150000,0.2,{"$f":"B371","v":60000},{"$f":"E371+(B372-B371)*C372","v":20000},0,0,{"$f":"IF(I370=C374,E373+ROUND((H370-J370),0)*I370,IF(I370=C373,E372+ROUND((H370-J370)*I370,0),IF(I370=C372,E371+ROUND((H370-J370)*I370,0),IF(I370=C371,E370+ROUND((H370-J370)*I370,0),E369+ROUND((H370-J370)*I370,0)))))","v":2975150},{"$f":"MIN(K374:L374)","v":0},{"$f":"ROUND(SUM(H372+I372)*M370,0)","v":0},{"$f":"SUM(H372:J372)","v":2975150}]
[{"$f":"B372+1","v":150001},null,0.3,{"$f":"B372","v":150000},{"$f":"IF(J370=0,0,E372)","v":20000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H367","v":0},{"$f":"IF(H370>H374,H370-H374,0)","v":10000500},{"$f":"IF(I374>0,ROUND(I374*I370,0),0)","v":3000150},{"$f":"I374-J374","v":7000350},{"$f":"IF(H372>0,ROUND(H372*L370,0),0)","v":0},{"$f":"IF(K374>L374,0,L374-K374)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,40000,0,0,0,0,0,{"$f":"H356","v":10000500},{"$f":"VLOOKUP(H377,A377:C381,3)","v":0.3},{"$f":"INDEX(D377:D381,MATCH(I377,C377:C381,0))","v":150000},{"$f":"INDEX(E377:E381,MATCH(I377,C377:C381,0))","v":20000},{"$f":"IF(H377>H381,VLOOKUP(H377,A377:F381,6),0)","v":0},{"$f":"VLOOKUP(H377,A377:G381,7)","v":0}]
[{"$f":"B377+1","v":40001},60000,0.1,{"$f":"B377","v":40000},{"$f":"(B378-B377)*C378","v":2000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B378+1","v":60001},150000,0.2,{"$f":"B378","v":60000},{"$f":"E378+(B379-B378)*C379","v":20000},0,0,{"$f":"IF(I377=C381,E380+ROUND((H377-J377),0)*I377,IF(I377=C380,E379+ROUND((H377-J377)*I377,0),IF(I377=C379,E378+ROUND((H377-J377)*I377,0),IF(I377=C378,E377+ROUND((H377-J377)*I377,0),E376+ROUND((H377-J377)*I377,0)))))","v":2975150},{"$f":"MIN(K381:L381)","v":0},{"$f":"ROUND(SUM(H379+I379)*M377,0)","v":0},{"$f":"SUM(H379:J379)","v":2975150}]
[{"$f":"B379+1","v":150001},null,0.3,{"$f":"B379","v":150000},{"$f":"IF(J377=0,0,E379)","v":20000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H374","v":0},{"$f":"IF(H377>H381,H377-H381,0)","v":10000500},{"$f":"IF(I381>0,ROUND(I381*I377,0),0)","v":3000150},{"$f":"I381-J381","v":7000350},{"$f":"IF(H379>0,ROUND(H379*L377,0),0)","v":0},{"$f":"IF(K381>L381,0,L381-K381)","v":0}]
[null,null,1998,{"$f":"C382+1","v":1999},null,"1998-99"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C382","v":1998},{"$f":"D382","v":1999}]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H385,A385:C389,3)","v":0.3},{"$f":"INDEX(D385:D389,MATCH(I385,C385:C389,0))","v":150000},{"$f":"INDEX(E385:E389,MATCH(I385,C385:C389,0))","v":19000},{"$f":"IF(H385>H389,VLOOKUP(H385,A385:F389,6),0)","v":0},{"$f":"VLOOKUP(H385,A385:G389,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B385,IF($E$3=\"Female\",B392,IF($E$3=\"Senior Citizen\",B399,B406)))","v":50000},0]
[{"$f":"B385+1","v":50001},60000,0.1,{"$f":"B385","v":50000},{"$f":"(B386-B385)*C386","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O385+1","v":50001},60000,0.1]
[{"$f":"B386+1","v":60001},150000,0.2,{"$f":"B386","v":60000},{"$f":"E386+(B387-B386)*C387","v":19000},0,0,{"$f":"IF(I385=C389,E388+ROUND((H385-J385),0)*I385,IF(I385=C388,E387+ROUND((H385-J385)*I385,0),IF(I385=C387,E386+ROUND((H385-J385)*I385,0),IF(I385=C386,E385+ROUND((H385-J385)*I385,0),E384+ROUND((H385-J385)*I385,0)))))","v":2974150},{"$f":"MIN(K389:L389)","v":0},{"$f":"ROUND(SUM(H387+I387)*M385,0)","v":0},{"$f":"SUM(H387:J387)","v":2974150},null,null,{"$f":"O386+1","v":60001},150000,0.2]
[{"$f":"B387+1","v":150001},null,0.3,{"$f":"B387","v":150000},{"$f":"IF(J385=0,0,E387)","v":19000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O387+1","v":150001},0,0.3]
["Surcharge Limit",null,null,null,null,null,null,0,{"$f":"IF(H385>H389,H385-H389,0)","v":10000500},{"$f":"IF(I389>0,ROUND(I389*I385,0),0)","v":3000150},{"$f":"I389-J389","v":7000350},{"$f":"IF(H387>0,ROUND(H387*L385,0),0)","v":0},{"$f":"IF(K389>L389,0,L389-K389)","v":0},{"$f":"O388+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H387,IF($E$3=\"Female\",H394,IF($E$3=\"Senior Citizen\",H401,H408)))","v":2974150}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I387,IF($E$3=\"Female\",I394,IF($E$3=\"Senior Citizen\",I401,I408)))","v":0}]
[0,50000,0,0,0,0,0,{"$f":"H385","v":10000500},{"$f":"VLOOKUP(H392,A392:C396,3)","v":0.3},{"$f":"INDEX(D392:D396,MATCH(I392,C392:C396,0))","v":150000},{"$f":"INDEX(E392:E396,MATCH(I392,C392:C396,0))","v":19000},{"$f":"IF(H392>H396,VLOOKUP(H392,A392:F396,6),0)","v":0},{"$f":"VLOOKUP(H392,A392:G396,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J387,IF($E$3=\"Female\",J394,IF($E$3=\"Senior Citizen\",J401,J408)))","v":0}]
[{"$f":"B392+1","v":50001},60000,0.1,{"$f":"B392","v":50000},{"$f":"(B393-B392)*C393","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K387,IF($E$3=\"Female\",K394,IF($E$3=\"Senior Citizen\",K401,K408)))","v":2974150}]
[{"$f":"B393+1","v":60001},150000,0.2,{"$f":"B393","v":60000},{"$f":"E393+(B394-B393)*C394","v":19000},0,0,{"$f":"IF(I392=C396,E395+ROUND((H392-J392),0)*I392,IF(I392=C395,E394+ROUND((H392-J392)*I392,0),IF(I392=C394,E393+ROUND((H392-J392)*I392,0),IF(I392=C393,E392+ROUND((H392-J392)*I392,0),E391+ROUND((H392-J392)*I392,0)))))","v":2974150},{"$f":"MIN(K396:L396)","v":0},{"$f":"ROUND(SUM(H394+I394)*M392,0)","v":0},{"$f":"SUM(H394:J394)","v":2974150},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A384,IF($E$3=\"Female\",A391,IF($E$3=\"Senior Citizen\",A398,A405)))","v":"Not defined"}]
[{"$f":"B394+1","v":150001},null,0.3,{"$f":"B394","v":150000},{"$f":"IF(J392=0,0,E394)","v":19000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M389,IF($E$3=\"Female\",M396,IF($E$3=\"Senior Citizen\",M403,M410)))","v":0}]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H389","v":0},{"$f":"IF(H392>H396,H392-H396,0)","v":10000500},{"$f":"IF(I396>0,ROUND(I396*I392,0),0)","v":3000150},{"$f":"I396-J396","v":7000350},{"$f":"IF(H394>0,ROUND(H394*L392,0),0)","v":0},{"$f":"IF(K396>L396,0,L396-K396)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K387,IF($E$3=\"Female\",K394,IF($E$3=\"Senior Citizen\",K401,K408)))","v":2974150}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H385","v":10000500},{"$f":"VLOOKUP(H399,A399:C403,3)","v":0.3},{"$f":"INDEX(D399:D403,MATCH(I399,C399:C403,0))","v":150000},{"$f":"INDEX(E399:E403,MATCH(I399,C399:C403,0))","v":19000},{"$f":"IF(H399>H403,VLOOKUP(H399,A399:F403,6),0)","v":0},{"$f":"VLOOKUP(H399,A399:G403,7)","v":0}]
[{"$f":"B399+1","v":50001},60000,0.1,{"$f":"B399","v":50000},{"$f":"(B400-B399)*C400","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B400+1","v":60001},150000,0.2,{"$f":"B400","v":60000},{"$f":"E400+(B401-B400)*C401","v":19000},0,0,{"$f":"IF(I399=C403,E402+ROUND((H399-J399),0)*I399,IF(I399=C402,E401+ROUND((H399-J399)*I399,0),IF(I399=C401,E400+ROUND((H399-J399)*I399,0),IF(I399=C400,E399+ROUND((H399-J399)*I399,0),E398+ROUND((H399-J399)*I399,0)))))","v":2974150},{"$f":"MIN(K403:L403)","v":0},{"$f":"ROUND(SUM(H401+I401)*M399,0)","v":0},{"$f":"SUM(H401:J401)","v":2974150}]
[{"$f":"B401+1","v":150001},null,0.3,{"$f":"B401","v":150000},{"$f":"IF(J399=0,0,E401)","v":19000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H396","v":0},{"$f":"IF(H399>H403,H399-H403,0)","v":10000500},{"$f":"IF(I403>0,ROUND(I403*I399,0),0)","v":3000150},{"$f":"I403-J403","v":7000350},{"$f":"IF(H401>0,ROUND(H401*L399,0),0)","v":0},{"$f":"IF(K403>L403,0,L403-K403)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H385","v":10000500},{"$f":"VLOOKUP(H406,A406:C410,3)","v":0.3},{"$f":"INDEX(D406:D410,MATCH(I406,C406:C410,0))","v":150000},{"$f":"INDEX(E406:E410,MATCH(I406,C406:C410,0))","v":19000},{"$f":"IF(H406>H410,VLOOKUP(H406,A406:F410,6),0)","v":0},{"$f":"VLOOKUP(H406,A406:G410,7)","v":0}]
[{"$f":"B406+1","v":50001},60000,0.1,{"$f":"B406","v":50000},{"$f":"(B407-B406)*C407","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B407+1","v":60001},150000,0.2,{"$f":"B407","v":60000},{"$f":"E407+(B408-B407)*C408","v":19000},0,0,{"$f":"IF(I406=C410,E409+ROUND((H406-J406),0)*I406,IF(I406=C409,E408+ROUND((H406-J406)*I406,0),IF(I406=C408,E407+ROUND((H406-J406)*I406,0),IF(I406=C407,E406+ROUND((H406-J406)*I406,0),E405+ROUND((H406-J406)*I406,0)))))","v":2974150},{"$f":"MIN(K410:L410)","v":0},{"$f":"ROUND(SUM(H408+I408)*M406,0)","v":0},{"$f":"SUM(H408:J408)","v":2974150}]
[{"$f":"B408+1","v":150001},null,0.3,{"$f":"B408","v":150000},{"$f":"IF(J406=0,0,E408)","v":19000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H403","v":0},{"$f":"IF(H406>H410,H406-H410,0)","v":10000500},{"$f":"IF(I410>0,ROUND(I410*I406,0),0)","v":3000150},{"$f":"I410-J410","v":7000350},{"$f":"IF(H408>0,ROUND(H408*L406,0),0)","v":0},{"$f":"IF(K410>L410,0,L410-K410)","v":0}]
[null,null,1999,{"$f":"C411+1","v":2000},null,"1999-00"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C411","v":1999},{"$f":"D411","v":2000}]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H414,A414:C418,3)","v":0.3},{"$f":"INDEX(D414:D418,MATCH(I414,C414:C418,0))","v":150000},{"$f":"INDEX(E414:E418,MATCH(I414,C414:C418,0))","v":19000},{"$f":"IF(H414>H418,VLOOKUP(H414,A414:F418,6),0)","v":0.1},{"$f":"VLOOKUP(H414,A414:G418,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B414,IF($E$3=\"Female\",B421,IF($E$3=\"Senior Citizen\",B428,B435)))","v":50000},0]
[{"$f":"B414+1","v":50001},60000,0.1,{"$f":"B414","v":50000},{"$f":"(B415-B414)*C415","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O414+1","v":50001},60000,0.1]
[{"$f":"B415+1","v":60001},150000,0.2,{"$f":"B415","v":60000},{"$f":"E415+(B416-B415)*C416","v":19000},0.1,0,{"$f":"IF(I414=C418,E417+ROUND((H414-J414),0)*I414,IF(I414=C417,E416+ROUND((H414-J414)*I414,0),IF(I414=C416,E415+ROUND((H414-J414)*I414,0),IF(I414=C415,E414+ROUND((H414-J414)*I414,0),E413+ROUND((H414-J414)*I414,0)))))","v":2974150},{"$f":"MIN(K418:L418)","v":297415},{"$f":"ROUND(SUM(H416+I416)*M414,0)","v":0},{"$f":"SUM(H416:J416)","v":3271565},null,null,{"$f":"O415+1","v":60001},150000,0.2]
[{"$f":"B416+1","v":150001},null,0.3,{"$f":"B416","v":150000},{"$f":"IF(J414=0,0,E416)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O416+1","v":150001},0,0.3]
["Surcharge Limit",null,null,60000,null,null,null,60000,{"$f":"IF(H414>H418,H414-H418,0)","v":9940500},{"$f":"IF(I418>0,ROUND(I418*I414,0),0)","v":2982150},{"$f":"I418-J418","v":6958350},{"$f":"IF(H416>0,ROUND(H416*L414,0),0)","v":297415},{"$f":"IF(K418>L418,0,L418-K418)","v":0},{"$f":"O417+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H416,IF($E$3=\"Female\",H423,IF($E$3=\"Senior Citizen\",H430,H437)))","v":2974150}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I416,IF($E$3=\"Female\",I423,IF($E$3=\"Senior Citizen\",I430,I437)))","v":297415}]
[0,50000,0,0,0,0,0,{"$f":"H414","v":10000500},{"$f":"VLOOKUP(H421,A421:C425,3)","v":0.3},{"$f":"INDEX(D421:D425,MATCH(I421,C421:C425,0))","v":150000},{"$f":"INDEX(E421:E425,MATCH(I421,C421:C425,0))","v":19000},{"$f":"IF(H421>H425,VLOOKUP(H421,A421:F425,6),0)","v":0.1},{"$f":"VLOOKUP(H421,A421:G425,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J416,IF($E$3=\"Female\",J423,IF($E$3=\"Senior Citizen\",J430,J437)))","v":0}]
[{"$f":"B421+1","v":50001},60000,0.1,{"$f":"B421","v":50000},{"$f":"(B422-B421)*C422","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K416,IF($E$3=\"Female\",K423,IF($E$3=\"Senior Citizen\",K430,K437)))","v":3271565}]
[{"$f":"B422+1","v":60001},150000,0.2,{"$f":"B422","v":60000},{"$f":"E422+(B423-B422)*C423","v":19000},0.1,0,{"$f":"IF(I421=C425,E424+ROUND((H421-J421),0)*I421,IF(I421=C424,E423+ROUND((H421-J421)*I421,0),IF(I421=C423,E422+ROUND((H421-J421)*I421,0),IF(I421=C422,E421+ROUND((H421-J421)*I421,0),E420+ROUND((H421-J421)*I421,0)))))","v":2974150},{"$f":"MIN(K425:L425)","v":297415},{"$f":"ROUND(SUM(H423+I423)*M421,0)","v":0},{"$f":"SUM(H423:J423)","v":3271565},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A413,IF($E$3=\"Female\",A420,IF($E$3=\"Senior Citizen\",A427,A434)))","v":"Not defined"}]
[{"$f":"B423+1","v":150001},null,0.3,{"$f":"B423","v":150000},{"$f":"IF(J421=0,0,E423)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M418,IF($E$3=\"Female\",M425,IF($E$3=\"Senior Citizen\",M432,M439)))","v":0}]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H418","v":60000},{"$f":"IF(H421>H425,H421-H425,0)","v":9940500},{"$f":"IF(I425>0,ROUND(I425*I421,0),0)","v":2982150},{"$f":"I425-J425","v":6958350},{"$f":"IF(H423>0,ROUND(H423*L421,0),0)","v":297415},{"$f":"IF(K425>L425,0,L425-K425)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K416,IF($E$3=\"Female\",K423,IF($E$3=\"Senior Citizen\",K430,K437)))","v":3271565}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H414","v":10000500},{"$f":"VLOOKUP(H428,A428:C432,3)","v":0.3},{"$f":"INDEX(D428:D432,MATCH(I428,C428:C432,0))","v":150000},{"$f":"INDEX(E428:E432,MATCH(I428,C428:C432,0))","v":19000},{"$f":"IF(H428>H432,VLOOKUP(H428,A428:F432,6),0)","v":0.1},{"$f":"VLOOKUP(H428,A428:G432,7)","v":0}]
[{"$f":"B428+1","v":50001},60000,0.1,{"$f":"B428","v":50000},{"$f":"(B429-B428)*C429","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B429+1","v":60001},150000,0.2,{"$f":"B429","v":60000},{"$f":"E429+(B430-B429)*C430","v":19000},0.1,0,{"$f":"IF(I428=C432,E431+ROUND((H428-J428),0)*I428,IF(I428=C431,E430+ROUND((H428-J428)*I428,0),IF(I428=C430,E429+ROUND((H428-J428)*I428,0),IF(I428=C429,E428+ROUND((H428-J428)*I428,0),E427+ROUND((H428-J428)*I428,0)))))","v":2974150},{"$f":"MIN(K432:L432)","v":297415},{"$f":"ROUND(SUM(H430+I430)*M428,0)","v":0},{"$f":"SUM(H430:J430)","v":3271565}]
[{"$f":"B430+1","v":150001},null,0.3,{"$f":"B430","v":150000},{"$f":"IF(J428=0,0,E430)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H425","v":60000},{"$f":"IF(H428>H432,H428-H432,0)","v":9940500},{"$f":"IF(I432>0,ROUND(I432*I428,0),0)","v":2982150},{"$f":"I432-J432","v":6958350},{"$f":"IF(H430>0,ROUND(H430*L428,0),0)","v":297415},{"$f":"IF(K432>L432,0,L432-K432)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H414","v":10000500},{"$f":"VLOOKUP(H435,A435:C439,3)","v":0.3},{"$f":"INDEX(D435:D439,MATCH(I435,C435:C439,0))","v":150000},{"$f":"INDEX(E435:E439,MATCH(I435,C435:C439,0))","v":19000},{"$f":"IF(H435>H439,VLOOKUP(H435,A435:F439,6),0)","v":0.1},{"$f":"VLOOKUP(H435,A435:G439,7)","v":0}]
[{"$f":"B435+1","v":50001},60000,0.1,{"$f":"B435","v":50000},{"$f":"(B436-B435)*C436","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B436+1","v":60001},150000,0.2,{"$f":"B436","v":60000},{"$f":"E436+(B437-B436)*C437","v":19000},0.1,0,{"$f":"IF(I435=C439,E438+ROUND((H435-J435),0)*I435,IF(I435=C438,E437+ROUND((H435-J435)*I435,0),IF(I435=C437,E436+ROUND((H435-J435)*I435,0),IF(I435=C436,E435+ROUND((H435-J435)*I435,0),E434+ROUND((H435-J435)*I435,0)))))","v":2974150},{"$f":"MIN(K439:L439)","v":297415},{"$f":"ROUND(SUM(H437+I437)*M435,0)","v":0},{"$f":"SUM(H437:J437)","v":3271565}]
[{"$f":"B437+1","v":150001},null,0.3,{"$f":"B437","v":150000},{"$f":"IF(J435=0,0,E437)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H432","v":60000},{"$f":"IF(H435>H439,H435-H439,0)","v":9940500},{"$f":"IF(I439>0,ROUND(I439*I435,0),0)","v":2982150},{"$f":"I439-J439","v":6958350},{"$f":"IF(H437>0,ROUND(H437*L435,0),0)","v":297415},{"$f":"IF(K439>L439,0,L439-K439)","v":0}]
[null,null,2000,{"$f":"C440+1","v":2001},null,"2000-01"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C440","v":2000},{"$f":"D440","v":2001}]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H443,A443:C447,3)","v":0.3},{"$f":"INDEX(D443:D447,MATCH(I443,C443:C447,0))","v":150000},{"$f":"INDEX(E443:E447,MATCH(I443,C443:C447,0))","v":19000},{"$f":"IF(H443>H447,VLOOKUP(H443,A443:F447,6),0)","v":0.17},{"$f":"VLOOKUP(H443,A443:G447,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B443,IF($E$3=\"Female\",B450,IF($E$3=\"Senior Citizen\",B457,B464)))","v":50000},0]
[{"$f":"B443+1","v":50001},60000,0.1,{"$f":"B443","v":50000},{"$f":"(B444-B443)*C444","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O443+1","v":50001},60000,0.1]
[{"$f":"B444+1","v":60001},150000,0.2,{"$f":"B444","v":60000},{"$f":"E444+(B445-B444)*C445","v":19000},0.12,0,{"$f":"IF(I443=C447,E446+ROUND((H443-J443),0)*I443,IF(I443=C446,E445+ROUND((H443-J443)*I443,0),IF(I443=C445,E444+ROUND((H443-J443)*I443,0),IF(I443=C444,E443+ROUND((H443-J443)*I443,0),E442+ROUND((H443-J443)*I443,0)))))","v":2974150},{"$f":"MIN(K447:L447)","v":505606},{"$f":"ROUND(SUM(H445+I445)*M443,0)","v":0},{"$f":"SUM(H445:J445)","v":3479756},null,null,{"$f":"O444+1","v":60001},150000,0.2]
[{"$f":"B445+1","v":150001},null,0.3,{"$f":"B445","v":150000},{"$f":"IF(J443=0,0,E445)","v":19000},0.17,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O445+1","v":150001},0,0.3]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"IF(H443>150000,150000,60000)","v":150000},{"$f":"IF(H443>H447,H443-H447,0)","v":9850500},{"$f":"IF(I447>0,ROUND(I447*I443,0),0)","v":2955150},{"$f":"I447-J447","v":6895350},{"$f":"IF(H445>0,ROUND(H445*L443,0),0)","v":505606},{"$f":"IF(K447>L447,0,L447-K447)","v":0},{"$f":"O446+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H445,IF($E$3=\"Female\",H452,IF($E$3=\"Senior Citizen\",H459,H466)))","v":2974150}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I445,IF($E$3=\"Female\",I452,IF($E$3=\"Senior Citizen\",I459,I466)))","v":505606}]
[0,50000,0,0,0,0,0,{"$f":"H443","v":10000500},{"$f":"VLOOKUP(H450,A450:C454,3)","v":0.3},{"$f":"INDEX(D450:D454,MATCH(I450,C450:C454,0))","v":150000},{"$f":"INDEX(E450:E454,MATCH(I450,C450:C454,0))","v":19000},{"$f":"IF(H450>H454,VLOOKUP(H450,A450:F454,6),0)","v":0.17},{"$f":"VLOOKUP(H450,A450:G454,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J445,IF($E$3=\"Female\",J452,IF($E$3=\"Senior Citizen\",J459,J466)))","v":0}]
[{"$f":"B450+1","v":50001},60000,0.1,{"$f":"B450","v":50000},{"$f":"(B451-B450)*C451","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K445,IF($E$3=\"Female\",K452,IF($E$3=\"Senior Citizen\",K459,K466)))","v":3479756}]
[{"$f":"B451+1","v":60001},150000,0.2,{"$f":"B451","v":60000},{"$f":"E451+(B452-B451)*C452","v":19000},0.12,0,{"$f":"IF(I450=C454,E453+ROUND((H450-J450),0)*I450,IF(I450=C453,E452+ROUND((H450-J450)*I450,0),IF(I450=C452,E451+ROUND((H450-J450)*I450,0),IF(I450=C451,E450+ROUND((H450-J450)*I450,0),E449+ROUND((H450-J450)*I450,0)))))","v":2974150},{"$f":"MIN(K454:L454)","v":505606},{"$f":"ROUND(SUM(H452+I452)*M450,0)","v":0},{"$f":"SUM(H452:J452)","v":3479756},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A442,IF($E$3=\"Female\",A449,IF($E$3=\"Senior Citizen\",A456,A463)))","v":"(below 65 years)"}]
[{"$f":"B452+1","v":150001},null,0.3,{"$f":"B452","v":150000},{"$f":"IF(J450=0,0,E452)","v":19000},0.17,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M447,IF($E$3=\"Female\",M454,IF($E$3=\"Senior Citizen\",M461,M468)))","v":0}]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"IF(H450>150000,150000,60000)","v":150000},{"$f":"IF(H450>H454,H450-H454,0)","v":9850500},{"$f":"IF(I454>0,ROUND(I454*I450,0),0)","v":2955150},{"$f":"I454-J454","v":6895350},{"$f":"IF(H452>0,ROUND(H452*L450,0),0)","v":505606},{"$f":"IF(K454>L454,0,L454-K454)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K445,IF($E$3=\"Female\",K452,IF($E$3=\"Senior Citizen\",K459,K466)))","v":3479756}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 65 years)"]
[0,50000,0,0,0,0,0,{"$f":"H443","v":10000500},{"$f":"VLOOKUP(H457,A457:C461,3)","v":0.3},{"$f":"INDEX(D457:D461,MATCH(I457,C457:C461,0))","v":150000},{"$f":"INDEX(E457:E461,MATCH(I457,C457:C461,0))","v":19000},{"$f":"IF(H457>H461,VLOOKUP(H457,A457:F461,6),0)","v":0.17},{"$f":"VLOOKUP(H457,A457:G461,7)","v":0}]
[{"$f":"B457+1","v":50001},60000,0.1,{"$f":"B457","v":50000},{"$f":"(B458-B457)*C458","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B458+1","v":60001},150000,0.2,{"$f":"B458","v":60000},{"$f":"E458+(B459-B458)*C459","v":19000},0.12,0,{"$f":"IF(I457=C461,E460+ROUND((H457-J457),0)*I457,IF(I457=C460,E459+ROUND((H457-J457)*I457,0),IF(I457=C459,E458+ROUND((H457-J457)*I457,0),IF(I457=C458,E457+ROUND((H457-J457)*I457,0),E456+ROUND((H457-J457)*I457,0)))))","v":2974150},{"$f":"MIN(K461:L461)","v":505606},{"$f":"ROUND(SUM(H459+I459)*M457,0)","v":0},{"$f":"SUM(H459:J459)","v":3479756}]
[{"$f":"B459+1","v":150001},null,0.3,{"$f":"B459","v":150000},{"$f":"IF(J457=0,0,E459)","v":19000},0.17,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"IF(H457>150000,150000,60000)","v":150000},{"$f":"IF(H457>H461,H457-H461,0)","v":9850500},{"$f":"IF(I461>0,ROUND(I461*I457,0),0)","v":2955150},{"$f":"I461-J461","v":6895350},{"$f":"IF(H459>0,ROUND(H459*L457,0),0)","v":505606},{"$f":"IF(K461>L461,0,L461-K461)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H457","v":10000500},{"$f":"VLOOKUP(H464,A464:C468,3)","v":0.3},{"$f":"INDEX(D464:D468,MATCH(I464,C464:C468,0))","v":150000},{"$f":"INDEX(E464:E468,MATCH(I464,C464:C468,0))","v":19000},{"$f":"IF(H464>H468,VLOOKUP(H464,A464:F468,6),0)","v":0.17},{"$f":"VLOOKUP(H464,A464:G468,7)","v":0}]
[{"$f":"B464+1","v":50001},60000,0.1,{"$f":"B464","v":50000},{"$f":"(B465-B464)*C465","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B465+1","v":60001},150000,0.2,{"$f":"B465","v":60000},{"$f":"E465+(B466-B465)*C466","v":19000},0.12,0,{"$f":"IF(I464=C468,E467+ROUND((H464-J464),0)*I464,IF(I464=C467,E466+ROUND((H464-J464)*I464,0),IF(I464=C466,E465+ROUND((H464-J464)*I464,0),IF(I464=C465,E464+ROUND((H464-J464)*I464,0),E463+ROUND((H464-J464)*I464,0)))))","v":2974150},{"$f":"MIN(K468:L468)","v":505606},{"$f":"ROUND(SUM(H466+I466)*M464,0)","v":0},{"$f":"SUM(H466:J466)","v":3479756}]
[{"$f":"B466+1","v":150001},null,0.3,{"$f":"B466","v":150000},{"$f":"IF(J464=0,0,E466)","v":19000},0.17,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"IF(H464>150000,150000,60000)","v":150000},{"$f":"IF(H464>H468,H464-H468,0)","v":9850500},{"$f":"IF(I468>0,ROUND(I468*I464,0),0)","v":2955150},{"$f":"I468-J468","v":6895350},{"$f":"IF(H466>0,ROUND(H466*L464,0),0)","v":505606},{"$f":"IF(K468>L468,0,L468-K468)","v":0}]
[null,null,2001,{"$f":"C469+1","v":2002},null,"2001-02"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C469","v":2001},{"$f":"D469","v":2002}]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H472,A472:C476,3)","v":0.3},{"$f":"INDEX(D472:D476,MATCH(I472,C472:C476,0))","v":150000},{"$f":"INDEX(E472:E476,MATCH(I472,C472:C476,0))","v":19000},{"$f":"IF(H472>H476,VLOOKUP(H472,A472:F476,6),0)","v":0.02},{"$f":"VLOOKUP(H472,A472:G476,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B472,IF($E$3=\"Female\",B479,IF($E$3=\"Senior Citizen\",B486,B493)))","v":50000},0]
[{"$f":"B472+1","v":50001},60000,0.1,{"$f":"B472","v":50000},{"$f":"(B473-B472)*C473","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O472+1","v":50001},60000,0.1]
[{"$f":"B473+1","v":60001},150000,0.2,{"$f":"B473","v":60000},{"$f":"E473+(B474-B473)*C474","v":19000},0.02,0,{"$f":"IF(I472=C476,E475+ROUND((H472-J472),0)*I472,IF(I472=C475,E474+ROUND((H472-J472)*I472,0),IF(I472=C474,E473+ROUND((H472-J472)*I472,0),IF(I472=C473,E472+ROUND((H472-J472)*I472,0),E471+ROUND((H472-J472)*I472,0)))))","v":2974150},{"$f":"MIN(K476:L476)","v":59483},{"$f":"ROUND(SUM(H474+I474)*M472,0)","v":0},{"$f":"SUM(H474:J474)","v":3033633},null,null,{"$f":"O473+1","v":60001},150000,0.2]
[{"$f":"B474+1","v":150001},null,0.3,{"$f":"B474","v":150000},{"$f":"IF(J472=0,0,E474)","v":19000},0.02,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O474+1","v":150001},0,0.3]
["Surcharge Limit",null,null,60000,null,null,null,60000,{"$f":"IF(H472>H476,H472-H476,0)","v":9940500},{"$f":"IF(I476>0,ROUND(I476*I472,0),0)","v":2982150},{"$f":"I476-J476","v":6958350},{"$f":"IF(H474>0,ROUND(H474*L472,0),0)","v":59483},{"$f":"IF(K476>L476,0,L476-K476)","v":0},{"$f":"O475+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H474,IF($E$3=\"Female\",H481,IF($E$3=\"Senior Citizen\",H488,H495)))","v":2974150}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I474,IF($E$3=\"Female\",I481,IF($E$3=\"Senior Citizen\",I488,I495)))","v":59483}]
[0,50000,0,0,0,0,0,{"$f":"H472","v":10000500},{"$f":"VLOOKUP(H479,A479:C483,3)","v":0.3},{"$f":"INDEX(D479:D483,MATCH(I479,C479:C483,0))","v":150000},{"$f":"INDEX(E479:E483,MATCH(I479,C479:C483,0))","v":19000},{"$f":"IF(H479>H483,VLOOKUP(H479,A479:F483,6),0)","v":0.02},{"$f":"VLOOKUP(H479,A479:G483,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J474,IF($E$3=\"Female\",J481,IF($E$3=\"Senior Citizen\",J488,J495)))","v":0}]
[{"$f":"B479+1","v":50001},60000,0.1,{"$f":"B479","v":50000},{"$f":"(B480-B479)*C480","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K474,IF($E$3=\"Female\",K481,IF($E$3=\"Senior Citizen\",K488,K495)))","v":3033633}]
[{"$f":"B480+1","v":60001},150000,0.2,{"$f":"B480","v":60000},{"$f":"E480+(B481-B480)*C481","v":19000},0.02,0,{"$f":"IF(I479=C483,E482+ROUND((H479-J479),0)*I479,IF(I479=C482,E481+ROUND((H479-J479)*I479,0),IF(I479=C481,E480+ROUND((H479-J479)*I479,0),IF(I479=C480,E479+ROUND((H479-J479)*I479,0),E478+ROUND((H479-J479)*I479,0)))))","v":2974150},{"$f":"MIN(K483:L483)","v":59483},{"$f":"ROUND(SUM(H481+I481)*M479,0)","v":0},{"$f":"SUM(H481:J481)","v":3033633},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A471,IF($E$3=\"Female\",A478,IF($E$3=\"Senior Citizen\",A485,A492)))","v":"(below 65 years)"}]
[{"$f":"B481+1","v":150001},null,0.3,{"$f":"B481","v":150000},{"$f":"IF(J479=0,0,E481)","v":19000},0.02,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M476,IF($E$3=\"Female\",M483,IF($E$3=\"Senior Citizen\",M490,M497)))","v":0}]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H476","v":60000},{"$f":"IF(H479>H483,H479-H483,0)","v":9940500},{"$f":"IF(I483>0,ROUND(I483*I479,0),0)","v":2982150},{"$f":"I483-J483","v":6958350},{"$f":"IF(H481>0,ROUND(H481*L479,0),0)","v":59483},{"$f":"IF(K483>L483,0,L483-K483)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K474,IF($E$3=\"Female\",K481,IF($E$3=\"Senior Citizen\",K488,K495)))","v":3033633}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 65 years)"]
[0,50000,0,0,0,0,0,{"$f":"H472","v":10000500},{"$f":"VLOOKUP(H486,A486:C490,3)","v":0.3},{"$f":"INDEX(D486:D490,MATCH(I486,C486:C490,0))","v":150000},{"$f":"INDEX(E486:E490,MATCH(I486,C486:C490,0))","v":19000},{"$f":"IF(H486>H490,VLOOKUP(H486,A486:F490,6),0)","v":0.1},{"$f":"VLOOKUP(H486,A486:G490,7)","v":0}]
[{"$f":"B486+1","v":50001},60000,0.1,{"$f":"B486","v":50000},{"$f":"(B487-B486)*C487","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B487+1","v":60001},150000,0.2,{"$f":"B487","v":60000},{"$f":"E487+(B488-B487)*C488","v":19000},0.1,0,{"$f":"IF(I486=C490,E489+ROUND((H486-J486),0)*I486,IF(I486=C489,E488+ROUND((H486-J486)*I486,0),IF(I486=C488,E487+ROUND((H486-J486)*I486,0),IF(I486=C487,E486+ROUND((H486-J486)*I486,0),E485+ROUND((H486-J486)*I486,0)))))","v":2974150},{"$f":"MIN(K490:L490)","v":297415},{"$f":"ROUND(SUM(H488+I488)*M486,0)","v":0},{"$f":"SUM(H488:J488)","v":3271565}]
[{"$f":"B488+1","v":150001},null,0.3,{"$f":"B488","v":150000},{"$f":"IF(J486=0,0,E488)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H483","v":60000},{"$f":"IF(H486>H490,H486-H490,0)","v":9940500},{"$f":"IF(I490>0,ROUND(I490*I486,0),0)","v":2982150},{"$f":"I490-J490","v":6958350},{"$f":"IF(H488>0,ROUND(H488*L486,0),0)","v":297415},{"$f":"IF(K490>L490,0,L490-K490)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H472","v":10000500},{"$f":"VLOOKUP(H493,A493:C497,3)","v":0.3},{"$f":"INDEX(D493:D497,MATCH(I493,C493:C497,0))","v":150000},{"$f":"INDEX(E493:E497,MATCH(I493,C493:C497,0))","v":19000},{"$f":"IF(H493>H497,VLOOKUP(H493,A493:F497,6),0)","v":0.02},{"$f":"VLOOKUP(H493,A493:G497,7)","v":0}]
[{"$f":"B493+1","v":50001},60000,0.1,{"$f":"B493","v":50000},{"$f":"(B494-B493)*C494","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B494+1","v":60001},150000,0.2,{"$f":"B494","v":60000},{"$f":"E494+(B495-B494)*C495","v":19000},0.02,0,{"$f":"IF(I493=C497,E496+ROUND((H493-J493),0)*I493,IF(I493=C496,E495+ROUND((H493-J493)*I493,0),IF(I493=C495,E494+ROUND((H493-J493)*I493,0),IF(I493=C494,E493+ROUND((H493-J493)*I493,0),E492+ROUND((H493-J493)*I493,0)))))","v":2974150},{"$f":"MIN(K497:L497)","v":59483},{"$f":"ROUND(SUM(H495+I495)*M493,0)","v":0},{"$f":"SUM(H495:J495)","v":3033633}]
[{"$f":"B495+1","v":150001},null,0.3,{"$f":"B495","v":150000},{"$f":"IF(J493=0,0,E495)","v":19000},0.02,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H490","v":60000},{"$f":"IF(H493>H497,H493-H497,0)","v":9940500},{"$f":"IF(I497>0,ROUND(I497*I493,0),0)","v":2982150},{"$f":"I497-J497","v":6958350},{"$f":"IF(H495>0,ROUND(H495*L493,0),0)","v":59483},{"$f":"IF(K497>L497,0,L497-K497)","v":0}]
[null,null,2002,{"$f":"C498+1","v":2003},null,"2002-03"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C498","v":2002},{"$f":"D498","v":2003}]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H501,A501:C505,3)","v":0.3},{"$f":"INDEX(D501:D505,MATCH(I501,C501:C505,0))","v":150000},{"$f":"INDEX(E501:E505,MATCH(I501,C501:C505,0))","v":19000},{"$f":"IF(H501>H505,VLOOKUP(H501,A501:F505,6),0)","v":0.05},{"$f":"VLOOKUP(H501,A501:G505,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B501,IF($E$3=\"Female\",B508,IF($E$3=\"Senior Citizen\",B515,B522)))","v":50000},0]
[{"$f":"B501+1","v":50001},60000,0.1,{"$f":"B501","v":50000},{"$f":"(B502-B501)*C502","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O501+1","v":50001},60000,0.1]
[{"$f":"B502+1","v":60001},150000,0.2,{"$f":"B502","v":60000},{"$f":"E502+(B503-B502)*C503","v":19000},0.05,0,{"$f":"IF(I501=C505,E504+ROUND((H501-J501),0)*I501,IF(I501=C504,E503+ROUND((H501-J501)*I501,0),IF(I501=C503,E502+ROUND((H501-J501)*I501,0),IF(I501=C502,E501+ROUND((H501-J501)*I501,0),E500+ROUND((H501-J501)*I501,0)))))","v":2974150},{"$f":"MIN(K505:L505)","v":148708},{"$f":"ROUND(SUM(H503+I503)*M501,0)","v":0},{"$f":"SUM(H503:J503)","v":3122858},null,null,{"$f":"O502+1","v":60001},150000,0.2]
[{"$f":"B503+1","v":150001},null,0.3,{"$f":"B503","v":150000},{"$f":"IF(J501=0,0,E503)","v":19000},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O503+1","v":150001},0,0.3]
["Surcharge Limit",null,null,60000,null,null,null,60000,{"$f":"IF(H501>H505,H501-H505,0)","v":9940500},{"$f":"IF(I505>0,ROUND(I505*I501,0),0)","v":2982150},{"$f":"I505-J505","v":6958350},{"$f":"IF(H503>0,ROUND(H503*L501,0),0)","v":148708},{"$f":"IF(K505>L505,0,L505-K505)","v":0},{"$f":"O504+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H503,IF($E$3=\"Female\",H510,IF($E$3=\"Senior Citizen\",H517,H524)))","v":2974150}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I503,IF($E$3=\"Female\",I510,IF($E$3=\"Senior Citizen\",I517,I524)))","v":148708}]
[0,50000,0,0,0,0,0,{"$f":"H501","v":10000500},{"$f":"VLOOKUP(H508,A508:C512,3)","v":0.3},{"$f":"INDEX(D508:D512,MATCH(I508,C508:C512,0))","v":150000},{"$f":"INDEX(E508:E512,MATCH(I508,C508:C512,0))","v":19000},{"$f":"IF(H508>H512,VLOOKUP(H508,A508:F512,6),0)","v":0.05},{"$f":"VLOOKUP(H508,A508:G512,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J503,IF($E$3=\"Female\",J510,IF($E$3=\"Senior Citizen\",J517,J524)))","v":0}]
[{"$f":"B508+1","v":50001},60000,0.1,{"$f":"B508","v":50000},{"$f":"(B509-B508)*C509","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K503,IF($E$3=\"Female\",K510,IF($E$3=\"Senior Citizen\",K517,K524)))","v":3122858}]
[{"$f":"B509+1","v":60001},150000,0.2,{"$f":"B509","v":60000},{"$f":"E509+(B510-B509)*C510","v":19000},0.05,0,{"$f":"IF(I508=C512,E511+ROUND((H508-J508),0)*I508,IF(I508=C511,E510+ROUND((H508-J508)*I508,0),IF(I508=C510,E509+ROUND((H508-J508)*I508,0),IF(I508=C509,E508+ROUND((H508-J508)*I508,0),E507+ROUND((H508-J508)*I508,0)))))","v":2974150},{"$f":"MIN(K512:L512)","v":148708},{"$f":"ROUND(SUM(H510+I510)*M508,0)","v":0},{"$f":"SUM(H510:J510)","v":3122858},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A500,IF($E$3=\"Female\",A507,IF($E$3=\"Senior Citizen\",A514,A521)))","v":"(below 65 years)"}]
[{"$f":"B510+1","v":150001},null,0.3,{"$f":"B510","v":150000},{"$f":"IF(J508=0,0,E510)","v":19000},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M505,IF($E$3=\"Female\",M512,IF($E$3=\"Senior Citizen\",M519,M526)))","v":0}]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H505","v":60000},{"$f":"IF(H508>H512,H508-H512,0)","v":9940500},{"$f":"IF(I512>0,ROUND(I512*I508,0),0)","v":2982150},{"$f":"I512-J512","v":6958350},{"$f":"IF(H510>0,ROUND(H510*L508,0),0)","v":148708},{"$f":"IF(K512>L512,0,L512-K512)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K503,IF($E$3=\"Female\",K510,IF($E$3=\"Senior Citizen\",K517,K524)))","v":3122858}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 65 years)"]
[0,50000,0,0,0,0,0,{"$f":"H501","v":10000500},{"$f":"VLOOKUP(H515,A515:C519,3)","v":0.3},{"$f":"INDEX(D515:D519,MATCH(I515,C515:C519,0))","v":150000},{"$f":"INDEX(E515:E519,MATCH(I515,C515:C519,0))","v":19000},{"$f":"IF(H515>H519,VLOOKUP(H515,A515:F519,6),0)","v":0.05},{"$f":"VLOOKUP(H515,A515:G519,7)","v":0}]
[{"$f":"B515+1","v":50001},60000,0.1,{"$f":"B515","v":50000},{"$f":"(B516-B515)*C516","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B516+1","v":60001},150000,0.2,{"$f":"B516","v":60000},{"$f":"E516+(B517-B516)*C517","v":19000},0.05,0,{"$f":"IF(I515=C519,E518+ROUND((H515-J515),0)*I515,IF(I515=C518,E517+ROUND((H515-J515)*I515,0),IF(I515=C517,E516+ROUND((H515-J515)*I515,0),IF(I515=C516,E515+ROUND((H515-J515)*I515,0),E514+ROUND((H515-J515)*I515,0)))))","v":2974150},{"$f":"MIN(K519:L519)","v":148708},{"$f":"ROUND(SUM(H517+I517)*M515,0)","v":0},{"$f":"SUM(H517:J517)","v":3122858}]
[{"$f":"B517+1","v":150001},null,0.3,{"$f":"B517","v":150000},{"$f":"IF(J515=0,0,E517)","v":19000},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H512","v":60000},{"$f":"IF(H515>H519,H515-H519,0)","v":9940500},{"$f":"IF(I519>0,ROUND(I519*I515,0),0)","v":2982150},{"$f":"I519-J519","v":6958350},{"$f":"IF(H517>0,ROUND(H517*L515,0),0)","v":148708},{"$f":"IF(K519>L519,0,L519-K519)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H501","v":10000500},{"$f":"VLOOKUP(H522,A522:C526,3)","v":0.3},{"$f":"INDEX(D522:D526,MATCH(I522,C522:C526,0))","v":150000},{"$f":"INDEX(E522:E526,MATCH(I522,C522:C526,0))","v":19000},{"$f":"IF(H522>H526,VLOOKUP(H522,A522:F526,6),0)","v":0.05},{"$f":"VLOOKUP(H522,A522:G526,7)","v":0}]
[{"$f":"B522+1","v":50001},60000,0.1,{"$f":"B522","v":50000},{"$f":"(B523-B522)*C523","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B523+1","v":60001},150000,0.2,{"$f":"B523","v":60000},{"$f":"E523+(B524-B523)*C524","v":19000},0.05,0,{"$f":"IF(I522=C526,E525+ROUND((H522-J522),0)*I522,IF(I522=C525,E524+ROUND((H522-J522)*I522,0),IF(I522=C524,E523+ROUND((H522-J522)*I522,0),IF(I522=C523,E522+ROUND((H522-J522)*I522,0),E521+ROUND((H522-J522)*I522,0)))))","v":2974150},{"$f":"MIN(K526:L526)","v":148708},{"$f":"ROUND(SUM(H524+I524)*M522,0)","v":0},{"$f":"SUM(H524:J524)","v":3122858}]
[{"$f":"B524+1","v":150001},null,0.3,{"$f":"B524","v":150000},{"$f":"IF(J522=0,0,E524)","v":19000},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H519","v":60000},{"$f":"IF(H522>H526,H522-H526,0)","v":9940500},{"$f":"IF(I526>0,ROUND(I526*I522,0),0)","v":2982150},{"$f":"I526-J526","v":6958350},{"$f":"IF(H524>0,ROUND(H524*L522,0),0)","v":148708},{"$f":"IF(K526>L526,0,L526-K526)","v":0}]
[null,null,2003,{"$f":"C527+1","v":2004},null,"2003-04"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C527","v":2003},{"$f":"D527","v":2004}]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H530,A530:C534,3)","v":0.3},{"$f":"INDEX(D530:D534,MATCH(I530,C530:C534,0))","v":150000},{"$f":"INDEX(E530:E534,MATCH(I530,C530:C534,0))","v":19000},{"$f":"IF(H530>H534,VLOOKUP(H530,A530:F534,6),0)","v":0.1},{"$f":"VLOOKUP(H530,A530:G534,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B530,IF($E$3=\"Female\",B537,IF($E$3=\"Senior Citizen\",B544,B551)))","v":50000},0]
[{"$f":"B530+1","v":50001},60000,0.1,{"$f":"B530","v":50000},{"$f":"(B531-B530)*C531","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O530+1","v":50001},60000,0.1]
[{"$f":"B531+1","v":60001},150000,0.2,{"$f":"B531","v":60000},{"$f":"E531+(B532-B531)*C532","v":19000},0.1,0,{"$f":"IF(I530=C534,E533+ROUND((H530-J530),0)*I530,IF(I530=C533,E532+ROUND((H530-J530)*I530,0),IF(I530=C532,E531+ROUND((H530-J530)*I530,0),IF(I530=C531,E530+ROUND((H530-J530)*I530,0),E529+ROUND((H530-J530)*I530,0)))))","v":2974150},{"$f":"MIN(K534:L534)","v":297415},{"$f":"ROUND(SUM(H532+I532)*M530,0)","v":0},{"$f":"SUM(H532:J532)","v":3271565},null,null,{"$f":"O531+1","v":60001},150000,0.2]
[{"$f":"B532+1","v":150001},null,0.3,{"$f":"B532","v":150000},{"$f":"IF(J530=0,0,E532)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O532+1","v":150001},0,0.3]
["Surcharge Limit",null,null,850000,null,null,null,850000,{"$f":"IF(H530>H534,H530-H534,0)","v":9150500},{"$f":"IF(I534>0,ROUND(I534*I530,0),0)","v":2745150},{"$f":"I534-J534","v":6405350},{"$f":"IF(H532>0,ROUND(H532*L530,0),0)","v":297415},{"$f":"IF(K534>L534,0,L534-K534)","v":0},{"$f":"O533+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H532,IF($E$3=\"Female\",H539,IF($E$3=\"Senior Citizen\",H546,H553)))","v":2974150}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I532,IF($E$3=\"Female\",I539,IF($E$3=\"Senior Citizen\",I546,I553)))","v":297415}]
[0,50000,0,0,0,0,0,{"$f":"H530","v":10000500},{"$f":"VLOOKUP(H537,A537:C541,3)","v":0.3},{"$f":"INDEX(D537:D541,MATCH(I537,C537:C541,0))","v":150000},{"$f":"INDEX(E537:E541,MATCH(I537,C537:C541,0))","v":19000},{"$f":"IF(H537>H541,VLOOKUP(H537,A537:F541,6),0)","v":0.1},{"$f":"VLOOKUP(H537,A537:G541,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J532,IF($E$3=\"Female\",J539,IF($E$3=\"Senior Citizen\",J546,J553)))","v":0}]
[{"$f":"B537+1","v":50001},60000,0.1,{"$f":"B537","v":50000},{"$f":"(B538-B537)*C538","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K532,IF($E$3=\"Female\",K539,IF($E$3=\"Senior Citizen\",K546,K553)))","v":3271565}]
[{"$f":"B538+1","v":60001},150000,0.2,{"$f":"B538","v":60000},{"$f":"E538+(B539-B538)*C539","v":19000},0.1,0,{"$f":"IF(I537=C541,E540+ROUND((H537-J537),0)*I537,IF(I537=C540,E539+ROUND((H537-J537)*I537,0),IF(I537=C539,E538+ROUND((H537-J537)*I537,0),IF(I537=C538,E537+ROUND((H537-J537)*I537,0),E536+ROUND((H537-J537)*I537,0)))))","v":2974150},{"$f":"MIN(K541:L541)","v":297415},{"$f":"ROUND(SUM(H539+I539)*M537,0)","v":0},{"$f":"SUM(H539:J539)","v":3271565},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A529,IF($E$3=\"Female\",A536,IF($E$3=\"Senior Citizen\",A543,A550)))","v":"(below 65 years)"}]
[{"$f":"B539+1","v":150001},null,0.3,{"$f":"B539","v":150000},{"$f":"IF(J537=0,0,E539)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M534,IF($E$3=\"Female\",M541,IF($E$3=\"Senior Citizen\",M548,M555)))","v":0}]
["Surcharge Limit",null,null,850000,null,null,null,{"$f":"H534","v":850000},{"$f":"IF(H537>H541,H537-H541,0)","v":9150500},{"$f":"IF(I541>0,ROUND(I541*I537,0),0)","v":2745150},{"$f":"I541-J541","v":6405350},{"$f":"IF(H539>0,ROUND(H539*L537,0),0)","v":297415},{"$f":"IF(K541>L541,0,L541-K541)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K532,IF($E$3=\"Female\",K539,IF($E$3=\"Senior Citizen\",K546,K553)))","v":3271565}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 65 years)"]
[0,50000,0,0,0,0,0,{"$f":"H530","v":10000500},{"$f":"VLOOKUP(H544,A544:C548,3)","v":0.3},{"$f":"INDEX(D544:D548,MATCH(I544,C544:C548,0))","v":150000},{"$f":"INDEX(E544:E548,MATCH(I544,C544:C548,0))","v":19000},{"$f":"IF(H544>H548,VLOOKUP(H544,A544:F548,6),0)","v":0.1},{"$f":"VLOOKUP(H544,A544:G548,7)","v":0}]
[{"$f":"B544+1","v":50001},60000,0.1,{"$f":"B544","v":50000},{"$f":"(B545-B544)*C545","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B545+1","v":60001},150000,0.2,{"$f":"B545","v":60000},{"$f":"E545+(B546-B545)*C546","v":19000},0.1,0,{"$f":"IF(I544=C548,E547+ROUND((H544-J544),0)*I544,IF(I544=C547,E546+ROUND((H544-J544)*I544,0),IF(I544=C546,E545+ROUND((H544-J544)*I544,0),IF(I544=C545,E544+ROUND((H544-J544)*I544,0),E543+ROUND((H544-J544)*I544,0)))))","v":2974150},{"$f":"MIN(K548:L548)","v":297415},{"$f":"ROUND(SUM(H546+I546)*M544,0)","v":0},{"$f":"SUM(H546:J546)","v":3271565}]
[{"$f":"B546+1","v":150001},null,0.3,{"$f":"B546","v":150000},{"$f":"IF(J544=0,0,E546)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,850000,null,null,null,{"$f":"H541","v":850000},{"$f":"IF(H544>H548,H544-H548,0)","v":9150500},{"$f":"IF(I548>0,ROUND(I548*I544,0),0)","v":2745150},{"$f":"I548-J548","v":6405350},{"$f":"IF(H546>0,ROUND(H546*L544,0),0)","v":297415},{"$f":"IF(K548>L548,0,L548-K548)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H530","v":10000500},{"$f":"VLOOKUP(H551,A551:C555,3)","v":0.3},{"$f":"INDEX(D551:D555,MATCH(I551,C551:C555,0))","v":150000},{"$f":"INDEX(E551:E555,MATCH(I551,C551:C555,0))","v":19000},{"$f":"IF(H551>H555,VLOOKUP(H551,A551:F555,6),0)","v":0.1},{"$f":"VLOOKUP(H551,A551:G555,7)","v":0}]
[{"$f":"B551+1","v":50001},60000,0.1,{"$f":"B551","v":50000},{"$f":"(B552-B551)*C552","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B552+1","v":60001},150000,0.2,{"$f":"B552","v":60000},{"$f":"E552+(B553-B552)*C553","v":19000},0.1,0,{"$f":"IF(I551=C555,E554+ROUND((H551-J551),0)*I551,IF(I551=C554,E553+ROUND((H551-J551)*I551,0),IF(I551=C553,E552+ROUND((H551-J551)*I551,0),IF(I551=C552,E551+ROUND((H551-J551)*I551,0),E550+ROUND((H551-J551)*I551,0)))))","v":2974150},{"$f":"MIN(K555:L555)","v":297415},{"$f":"ROUND(SUM(H553+I553)*M551,0)","v":0},{"$f":"SUM(H553:J553)","v":3271565}]
[{"$f":"B553+1","v":150001},null,0.3,{"$f":"B553","v":150000},{"$f":"IF(J551=0,0,E553)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,850000,null,null,null,{"$f":"H548","v":850000},{"$f":"IF(H551>H555,H551-H555,0)","v":9150500},{"$f":"IF(I555>0,ROUND(I555*I551,0),0)","v":2745150},{"$f":"I555-J555","v":6405350},{"$f":"IF(H553>0,ROUND(H553*L551,0),0)","v":297415},{"$f":"IF(K555>L555,0,L555-K555)","v":0}]
[null,null,2004,{"$f":"C556+1","v":2005},null,"2004-05"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,null,null,null,null,null,null,null,null,null,null,null,2004,{"$f":"AC557+1","v":2005},null,"2004-05"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C556","v":2004},{"$f":"D556","v":2005},null,null,null,null,null,null,null,null,null,null,"Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H559,A559:C563,3)","v":0.3},{"$f":"INDEX(D559:D563,MATCH(I559,C559:C563,0))","v":150000},{"$f":"INDEX(E559:E563,MATCH(I559,C559:C563,0))","v":19000},{"$f":"IF(H559>H563,VLOOKUP(H559,A559:F563,6),0)","v":0.1},{"$f":"VLOOKUP(H559,A559:G563,7)","v":0.02},0,{"$f":"IF($E$3=\"Male\",B559,IF($E$3=\"Female\",B566,IF($E$3=\"Senior Citizen\",B573,B580)))","v":50000},0,null,null,null,null,null,null,null,null,null,null,"(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"AC557","v":2004},{"$f":"AD557","v":2005}]
[{"$f":"B559+1","v":50001},60000,0.1,{"$f":"B559","v":50000},{"$f":"(B560-B559)*C560","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O559+1","v":50001},60000,0.1,null,null,null,null,null,null,null,null,null,null,0,50000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(AH560,AA560:AC564,3)","v":0.3},{"$f":"INDEX(AD560:AD564,MATCH(AI560,AC560:AC564,0))","v":150000},{"$f":"INDEX(AE560:AE564,MATCH(AI560,AC560:AC564,0))","v":19000},{"$f":"IF(AH560>AH564,VLOOKUP(AH560,AA560:AF564,6),0)","v":0.1},{"$f":"VLOOKUP(AH560,AA560:AG564,7)","v":0.02},0,{"$f":"IF($E$3=\"Male\",AB560,IF($E$3=\"Female\",AB567,IF($E$3=\"Senior Citizen\",AB574,AB581)))","v":50000},0]
[{"$f":"B560+1","v":60001},150000,0.2,{"$f":"B560","v":60000},{"$f":"E560+(B561-B560)*C561","v":19000},0.1,0.02,{"$f":"IF(I559=C563,E562+ROUND((H559-J559),0)*I559,IF(I559=C562,E561+ROUND((H559-J559)*I559,0),IF(I559=C561,E560+ROUND((H559-J559)*I559,0),IF(I559=C560,E559+ROUND((H559-J559)*I559,0),E558+ROUND((H559-J559)*I559,0)))))-$AP$577","v":2974150},{"$f":"MIN(K563:L563)","v":297415},{"$f":"ROUND(SUM(H561+I561)*M559,0)","v":65431},{"$f":"SUM(H561:J561)","v":3336996},null,null,{"$f":"O560+1","v":60001},150000,0.2,null,null,null,null,null,null,null,null,null,null,{"$f":"AB560+1","v":50001},60000,0.1,{"$f":"AB560","v":50000},{"$f":"(AB561-AB560)*AC561","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"AO560+1","v":50001},60000,0.1]
[{"$f":"B561+1","v":150001},null,0.3,{"$f":"B561","v":150000},{"$f":"IF(J559=0,0,E561)","v":19000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O561+1","v":150001},0,0.3,null,null,null,null,null,null,null,null,null,null,{"$f":"AB561+1","v":60001},150000,0.2,{"$f":"AB561","v":60000},{"$f":"AE561+(AB562-AB561)*AC562","v":19000},0.1,0.02,{"$f":"IF(AI560=AC564,AE563+ROUND((AH560-AJ560),0)*AI560,IF(AI560=AC563,AE562+ROUND((AH560-AJ560)*AI560,0),IF(AI560=AC562,AE561+ROUND((AH560-AJ560)*AI560,0),IF(AI560=AC561,AE560+ROUND((AH560-AJ560)*AI560,0),AE559+ROUND((AH560-AJ560)*AI560,0)))))","v":2974150},{"$f":"MIN(AK564:AL564)","v":297415},{"$f":"ROUND(SUM(AH562+AI562)*AM560,0)","v":65431},{"$f":"SUM(AH562:AJ562)","v":3336996},null,null,{"$f":"AO561+1","v":60001},150000,0.2]
["Surcharge Limit",null,null,850000,null,null,null,850000,{"$f":"IF(H559>H563,H559-H563,0)","v":9150500},{"$f":"IF(I563>0,ROUND(I563*I559,0),0)","v":2745150},{"$f":"I563-J563","v":6405350},{"$f":"IF(H561>0,ROUND(H561*L559,0),0)","v":297415},{"$f":"IF(K563>L563,0,L563-K563)","v":0},{"$f":"O562+1","v":1},0,0,null,null,null,null,null,null,null,null,null,null,{"$f":"AB562+1","v":150001},null,0.3,{"$f":"AB562","v":150000},{"$f":"IF(AJ560=0,0,AE562)","v":19000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"AO562+1","v":150001},0,0.3]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H561,IF($E$3=\"Female\",H568,IF($E$3=\"Senior Citizen\",H575,H582)))","v":2974150},null,null,null,null,null,null,null,null,null,null,"Surcharge Limit",null,null,850000,null,null,null,850000,{"$f":"IF(AH560>AH564,AH560-AH564,0)","v":9150500},{"$f":"IF(AI564>0,ROUND(AI564*AI560,0),0)","v":2745150},{"$f":"AI564-AJ564","v":6405350},{"$f":"IF(AH562>0,ROUND(AH562*AL560,0),0)","v":297415},{"$f":"IF(AK564>AL564,0,AL564-AK564)","v":0},{"$f":"AO563+1","v":1},0,0]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I561,IF($E$3=\"Female\",I568,IF($E$3=\"Senior Citizen\",I575,I582)))","v":297415},null,null,null,null,null,null,null,null,null,null,"Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",AH562,IF($E$3=\"Female\",AH569,IF($E$3=\"Senior Citizen\",AH576,AH583)))","v":2974150}]
[0,50000,0,0,0,0,0,{"$f":"H559","v":10000500},{"$f":"VLOOKUP(H566,A566:C570,3)","v":0.3},{"$f":"INDEX(D566:D570,MATCH(I566,C566:C570,0))","v":150000},{"$f":"INDEX(E566:E570,MATCH(I566,C566:C570,0))","v":19000},{"$f":"IF(H566>H570,VLOOKUP(H566,A566:F570,6),0)","v":0.1},{"$f":"VLOOKUP(H566,A566:G570,7)","v":0.02},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J561,IF($E$3=\"Female\",J568,IF($E$3=\"Senior Citizen\",J575,J582)))","v":65431},null,null,null,null,null,null,null,null,null,null,"(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",AI562,IF($E$3=\"Female\",AI569,IF($E$3=\"Senior Citizen\",AI576,AI583)))","v":297415}]
[{"$f":"B566+1","v":50001},60000,0.1,{"$f":"B566","v":50000},{"$f":"(B567-B566)*C567","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K561,IF($E$3=\"Female\",K568,IF($E$3=\"Senior Citizen\",K575,K582)))","v":3336996},null,null,null,null,null,null,null,null,null,null,0,50000,0,0,0,0,0,{"$f":"AH560","v":10000500},{"$f":"VLOOKUP(AH567,AA567:AC571,3)","v":0.3},{"$f":"INDEX(AD567:AD571,MATCH(AI567,AC567:AC571,0))","v":150000},{"$f":"INDEX(AE567:AE571,MATCH(AI567,AC567:AC571,0))","v":19000},{"$f":"IF(AH567>AH571,VLOOKUP(AH567,AA567:AF571,6),0)","v":0.1},{"$f":"VLOOKUP(AH567,AA567:AG571,7)","v":0.02},"E. CESS",null,{"$f":"IF($E$3=\"Male\",AJ562,IF($E$3=\"Female\",AJ569,IF($E$3=\"Senior Citizen\",AJ576,AJ583)))","v":65431}]
[{"$f":"B567+1","v":60001},150000,0.2,{"$f":"B567","v":60000},{"$f":"E567+(B568-B567)*C568","v":19000},0.1,0.02,{"$f":"IF(I566=C570,E569+ROUND((H566-J566),0)*I566,IF(I566=C569,E568+ROUND((H566-J566)*I566,0),IF(I566=C568,E567+ROUND((H566-J566)*I566,0),IF(I566=C567,E566+ROUND((H566-J566)*I566,0),E565+ROUND((H566-J566)*I566,0)))))-$AP$577","v":2974150},{"$f":"MIN(K570:L570)","v":297415},{"$f":"ROUND(SUM(H568+I568)*M566,0)","v":65431},{"$f":"SUM(H568:J568)","v":3336996},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A558,IF($E$3=\"Female\",A565,IF($E$3=\"Senior Citizen\",A572,A579)))","v":"(below 65 years)"},null,null,null,null,null,null,null,null,null,null,{"$f":"AB567+1","v":50001},60000,0.1,{"$f":"AB567","v":50000},{"$f":"(AB568-AB567)*AC568","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",AK562,IF($E$3=\"Female\",AK569,IF($E$3=\"Senior Citizen\",AK576,AK583)))","v":3336996}]
[{"$f":"B568+1","v":150001},null,0.3,{"$f":"B568","v":150000},{"$f":"IF(J566=0,0,E568)","v":19000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M563,IF($E$3=\"Female\",M570,IF($E$3=\"Senior Citizen\",M577,M584)))","v":0},null,null,null,null,null,null,null,null,null,null,{"$f":"AB568+1","v":60001},150000,0.2,{"$f":"AB568","v":60000},{"$f":"AE568+(AB569-AB568)*AC569","v":19000},0.1,0.02,{"$f":"IF(AI567=AC571,AE570+ROUND((AH567-AJ567),0)*AI567,IF(AI567=AC570,AE569+ROUND((AH567-AJ567)*AI567,0),IF(AI567=AC569,AE568+ROUND((AH567-AJ567)*AI567,0),IF(AI567=AC568,AE567+ROUND((AH567-AJ567)*AI567,0),AE566+ROUND((AH567-AJ567)*AI567,0)))))","v":2974150},{"$f":"MIN(AK571:AL571)","v":297415},{"$f":"ROUND(SUM(AH569+AI569)*AM567,0)","v":65431},{"$f":"SUM(AH569:AJ569)","v":3336996},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",AA559,IF($E$3=\"Female\",AA566,IF($E$3=\"Senior Citizen\",AA573,AA580)))","v":"(below 65 years)"}]
["Surcharge Limit",null,null,850000,null,null,null,{"$f":"H563","v":850000},{"$f":"IF(H566>H570,H566-H570,0)","v":9150500},{"$f":"IF(I570>0,ROUND(I570*I566,0),0)","v":2745150},{"$f":"I570-J570","v":6405350},{"$f":"IF(H568>0,ROUND(H568*L566,0),0)","v":297415},{"$f":"IF(K570>L570,0,L570-K570)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K561,IF($E$3=\"Female\",K568,IF($E$3=\"Senior Citizen\",K575,K582)))","v":3336996},null,null,null,null,null,null,null,null,null,null,{"$f":"AB569+1","v":150001},null,0.3,{"$f":"AB569","v":150000},{"$f":"IF(AJ567=0,0,AE569)","v":19000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",AM564,IF($E$3=\"Female\",AM571,IF($E$3=\"Senior Citizen\",AM578,AM585)))","v":0}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess",null,null,null,null,null,null,null,null,null,null,null,null,null,"Surcharge Limit",null,null,850000,null,null,null,{"$f":"AH564","v":850000},{"$f":"IF(AH567>AH571,AH567-AH571,0)","v":9150500},{"$f":"IF(AI571>0,ROUND(AI571*AI567,0),0)","v":2745150},{"$f":"AI571-AJ571","v":6405350},{"$f":"IF(AH569>0,ROUND(AH569*AL567,0),0)","v":297415},{"$f":"IF(AK571>AL571,0,AL571-AK571)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",AK562,IF($E$3=\"Female\",AK569,IF($E$3=\"Senior Citizen\",AK576,AK583)))","v":3336996}]
["(Above 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"Treatment of sect 80D",null,null,null,null,null,null,null,null,null,null,null,null,"Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
[0,50000,0,0,0,0,0,{"$f":"H559","v":10000500},{"$f":"VLOOKUP(H573,A573:C577,3)","v":0.3},{"$f":"INDEX(D573:D577,MATCH(I573,C573:C577,0))","v":150000},{"$f":"INDEX(E573:E577,MATCH(I573,C573:C577,0))","v":19000},{"$f":"IF(H573>H577,VLOOKUP(H573,A573:F577,6),0)","v":0.1},{"$f":"VLOOKUP(H573,A573:G577,7)","v":0.02},"Taxable income",null,{"$f":"H559","v":10000500},null,null,null,null,null,null,null,null,null,null,"(Above 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"Treatment of sect 80D"]
[{"$f":"B573+1","v":50001},60000,0.1,{"$f":"B573","v":50000},{"$f":"(B574-B573)*C574","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"Due Tax",null,{"$f":"P564","v":2974150},null,null,null,null,null,null,null,null,null,null,0,50000,0,0,0,0,0,{"$f":"AH560","v":10000500},{"$f":"VLOOKUP(AH574,AA574:AC578,3)","v":0.3},{"$f":"INDEX(AD574:AD578,MATCH(AI574,AC574:AC578,0))","v":150000},{"$f":"INDEX(AE574:AE578,MATCH(AI574,AC574:AC578,0))","v":19000},{"$f":"IF(AH574>AH578,VLOOKUP(AH574,AA574:AF578,6),0)","v":0.1},{"$f":"VLOOKUP(AH574,AA574:AG578,7)","v":0.02},"Taxable income",null,{"$f":"AH560","v":10000500}]
[{"$f":"B574+1","v":60001},150000,0.2,{"$f":"B574","v":60000},{"$f":"E574+(B575-B574)*C575","v":19000},0.1,0.02,{"$f":"IF(I573=C577,E576+ROUND((H573-J573),0)*I573,IF(I573=C576,E575+ROUND((H573-J573)*I573,0),IF(I573=C575,E574+ROUND((H573-J573)*I573,0),IF(I573=C574,E573+ROUND((H573-J573)*I573,0),E572+ROUND((H573-J573)*I573,0)))))-$AP$577","v":2974150},{"$f":"MIN(K577:L577)","v":297415},{"$f":"ROUND(SUM(H575+I575)*M573,0)","v":65431},{"$f":"SUM(H575:J575)","v":3336996},null,null,"Calculated amt",null,{"$f":"IF(P573<100000,P574,P574-(P573-100000))","v":-6926350},null,null,null,null,null,null,null,null,null,null,{"$f":"AB574+1","v":50001},60000,0.1,{"$f":"AB574","v":50000},{"$f":"(AB575-AB574)*AC575","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"Due Tax",null,{"$f":"AP565","v":2974150}]
[{"$f":"B575+1","v":150001},null,0.3,{"$f":"B575","v":150000},{"$f":"IF(J573=0,0,E575)","v":19000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Rebate u/s 80D",null,{"$f":"IF(P575>0,P575,0)","v":0},null,null,null,null,null,null,null,null,null,null,{"$f":"AB575+1","v":60001},150000,0.2,{"$f":"AB575","v":60000},{"$f":"AE575+(AB576-AB575)*AC576","v":19000},0.1,0.02,{"$f":"IF(AI574=AC578,AE577+ROUND((AH574-AJ574),0)*AI574,IF(AI574=AC577,AE576+ROUND((AH574-AJ574)*AI574,0),IF(AI574=AC576,AE575+ROUND((AH574-AJ574)*AI574,0),IF(AI574=AC575,AE574+ROUND((AH574-AJ574)*AI574,0),AE573+ROUND((AH574-AJ574)*AI574,0)))))","v":2974150},{"$f":"MIN(AK578:AL578)","v":297415},{"$f":"ROUND(SUM(AH576+AI576)*AM574,0)","v":65431},{"$f":"SUM(AH576:AJ576)","v":3336996},null,null,"Calculated amt",null,{"$f":"IF(AP574<100000,AP575,AP575-(AP574-100000))","v":-6926350}]
["Surcharge Limit",null,null,850000,null,null,null,{"$f":"H570","v":850000},{"$f":"IF(H573>H577,H573-H577,0)","v":9150500},{"$f":"IF(I577>0,ROUND(I577*I573,0),0)","v":2745150},{"$f":"I577-J577","v":6405350},{"$f":"IF(H575>0,ROUND(H575*L573,0),0)","v":297415},{"$f":"IF(K577>L577,0,L577-K577)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AB576+1","v":150001},null,0.3,{"$f":"AB576","v":150000},{"$f":"IF(AJ574=0,0,AE576)","v":19000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Rebate u/s 80D",null,{"$f":"IF(AP576>0,AP576,0)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess",null,null,null,null,null,null,null,null,null,null,null,null,null,"Surcharge Limit",null,null,850000,null,null,null,{"$f":"AH571","v":850000},{"$f":"IF(AH574>AH578,AH574-AH578,0)","v":9150500},{"$f":"IF(AI578>0,ROUND(AI578*AI574,0),0)","v":2745150},{"$f":"AI578-AJ578","v":6405350},{"$f":"IF(AH576>0,ROUND(AH576*AL574,0),0)","v":297415},{"$f":"IF(AK578>AL578,0,AL578-AK578)","v":0}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
[0,50000,0,0,0,0,0,{"$f":"H559","v":10000500},{"$f":"VLOOKUP(H580,A580:C584,3)","v":0.3},{"$f":"INDEX(D580:D584,MATCH(I580,C580:C584,0))","v":150000},{"$f":"INDEX(E580:E584,MATCH(I580,C580:C584,0))","v":19000},{"$f":"IF(H580>H584,VLOOKUP(H580,A580:F584,6),0)","v":0.1},{"$f":"VLOOKUP(H580,A580:G584,7)","v":0.02},null,null,null,null,null,null,null,null,null,null,null,null,null,"Not defined"]
[{"$f":"B580+1","v":50001},60000,0.1,{"$f":"B580","v":50000},{"$f":"(B581-B580)*C581","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,50000,0,0,0,0,0,{"$f":"AH560","v":10000500},{"$f":"VLOOKUP(AH581,AA581:AC585,3)","v":0.3},{"$f":"INDEX(AD581:AD585,MATCH(AI581,AC581:AC585,0))","v":150000},{"$f":"INDEX(AE581:AE585,MATCH(AI581,AC581:AC585,0))","v":19000},{"$f":"IF(AH581>AH585,VLOOKUP(AH581,AA581:AF585,6),0)","v":0.1},{"$f":"VLOOKUP(AH581,AA581:AG585,7)","v":0.02}]
[{"$f":"B581+1","v":60001},150000,0.2,{"$f":"B581","v":60000},{"$f":"E581+(B582-B581)*C582","v":19000},0.1,0.02,{"$f":"IF(I580=C584,E583+ROUND((H580-J580),0)*I580,IF(I580=C583,E582+ROUND((H580-J580)*I580,0),IF(I580=C582,E581+ROUND((H580-J580)*I580,0),IF(I580=C581,E580+ROUND((H580-J580)*I580,0),E579+ROUND((H580-J580)*I580,0)))))-$AP$577","v":2974150},{"$f":"MIN(K584:L584)","v":297415},{"$f":"ROUND(SUM(H582+I582)*M580,0)","v":65431},{"$f":"SUM(H582:J582)","v":3336996},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AB581+1","v":50001},60000,0.1,{"$f":"AB581","v":50000},{"$f":"(AB582-AB581)*AC582","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B582+1","v":150001},null,0.3,{"$f":"B582","v":150000},{"$f":"IF(J580=0,0,E582)","v":19000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AB582+1","v":60001},150000,0.2,{"$f":"AB582","v":60000},{"$f":"AE582+(AB583-AB582)*AC583","v":19000},0.1,0.02,{"$f":"IF(AI581=AC585,AE584+ROUND((AH581-AJ581),0)*AI581,IF(AI581=AC584,AE583+ROUND((AH581-AJ581)*AI581,0),IF(AI581=AC583,AE582+ROUND((AH581-AJ581)*AI581,0),IF(AI581=AC582,AE581+ROUND((AH581-AJ581)*AI581,0),AE580+ROUND((AH581-AJ581)*AI581,0)))))","v":2974150},{"$f":"MIN(AK585:AL585)","v":297415},{"$f":"ROUND(SUM(AH583+AI583)*AM581,0)","v":65431},{"$f":"SUM(AH583:AJ583)","v":3336996}]
["Surcharge Limit",null,null,850000,null,null,null,{"$f":"H577","v":850000},{"$f":"IF(H580>H584,H580-H584,0)","v":9150500},{"$f":"IF(I584>0,ROUND(I584*I580,0),0)","v":2745150},{"$f":"I584-J584","v":6405350},{"$f":"IF(H582>0,ROUND(H582*L580,0),0)","v":297415},{"$f":"IF(K584>L584,0,L584-K584)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AB583+1","v":150001},null,0.3,{"$f":"AB583","v":150000},{"$f":"IF(AJ581=0,0,AE583)","v":19000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[null,null,2005,{"$f":"C585+1","v":2006},null,"2005-06",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Surcharge Limit",null,null,850000,null,null,null,{"$f":"AH578","v":850000},{"$f":"IF(AH581>AH585,AH581-AH585,0)","v":9150500},{"$f":"IF(AI585>0,ROUND(AI585*AI581,0),0)","v":2745150},{"$f":"AI585-AJ585","v":6405350},{"$f":"IF(AH583>0,ROUND(AH583*AL581,0),0)","v":297415},{"$f":"IF(AK585>AL585,0,AL585-AK585)","v":0}]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C585","v":2005},{"$f":"D585","v":2006}]
[0,100000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H588,A588:C592,3)","v":0.3},{"$f":"INDEX(D588:D592,MATCH(I588,C588:C592,0))","v":250000},{"$f":"INDEX(E588:E592,MATCH(I588,C588:C592,0))","v":25000},{"$f":"IF(H588>H592,VLOOKUP(H588,A588:F592,6),0)","v":0.1},{"$f":"VLOOKUP(H588,A588:G592,7)","v":0.02},0,{"$f":"IF($E$3=\"Male\",B588,IF($E$3=\"Female\",B595,IF($E$3=\"Senior Citizen\",B602,B609)))","v":100000},0]
[{"$f":"B588+1","v":100001},150000,0.1,{"$f":"B588","v":100000},{"$f":"(B589-B588)*C589","v":5000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O588+1","v":100001},150000,0.1]
[{"$f":"B589+1","v":150001},250000,0.2,{"$f":"B589","v":150000},{"$f":"E589+(B590-B589)*C590","v":25000},0.1,0.02,{"$f":"IF(I588=C592,E591+ROUND((H588-J588),0)*I588,IF(I588=C591,E590+ROUND((H588-J588)*I588,0),IF(I588=C590,E589+ROUND((H588-J588)*I588,0),IF(I588=C589,E588+ROUND((H588-J588)*I588,0),E587+ROUND((H588-J588)*I588,0)))))","v":2950150},{"$f":"MIN(K592:L592)","v":295015},{"$f":"ROUND(SUM(H590+I590)*M588,0)","v":64903},{"$f":"SUM(H590:J590)","v":3310068},null,null,{"$f":"O589+1","v":150001},250000,0.2]
[{"$f":"B590+1","v":250001},null,0.3,{"$f":"B590","v":250000},{"$f":"IF(J588=0,0,E590)","v":25000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O590+1","v":250001},0,0.3]
["Surcharge Limit",null,null,1000000,null,null,null,1000000,{"$f":"IF(H588>H592,H588-H592,0)","v":9000500},{"$f":"IF(I592>0,ROUND(I592*I588,0),0)","v":2700150},{"$f":"I592-J592","v":6300350},{"$f":"IF(H590>0,ROUND(H590*L588,0),0)","v":295015},{"$f":"IF(K592>L592,0,L592-K592)","v":0},{"$f":"O591+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H590,IF($E$3=\"Female\",H597,IF($E$3=\"Senior Citizen\",H604,H611)))","v":2950150}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I590,IF($E$3=\"Female\",I597,IF($E$3=\"Senior Citizen\",I604,I611)))","v":295015}]
[0,135000,0,0,0,0,0,{"$f":"H588","v":10000500},{"$f":"VLOOKUP(H595,A595:C599,3)","v":0.3},{"$f":"INDEX(D595:D599,MATCH(I595,C595:C599,0))","v":250000},{"$f":"INDEX(E595:E599,MATCH(I595,C595:C599,0))","v":21500},{"$f":"IF(H595>H599,VLOOKUP(H595,A595:F599,6),0)","v":0.1},{"$f":"VLOOKUP(H595,A595:G599,7)","v":0.02},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J590,IF($E$3=\"Female\",J597,IF($E$3=\"Senior Citizen\",J604,J611)))","v":64903}]
[{"$f":"B595+1","v":135001},150000,0.1,{"$f":"B595","v":135000},{"$f":"(B596-B595)*C596","v":1500},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K590,IF($E$3=\"Female\",K597,IF($E$3=\"Senior Citizen\",K604,K611)))","v":3310068}]
[{"$f":"B596+1","v":150001},250000,0.2,{"$f":"B596","v":150000},{"$f":"E596+(B597-B596)*C597","v":21500},0.1,0.02,{"$f":"IF(I595=C599,E598+ROUND((H595-J595),0)*I595,IF(I595=C598,E597+ROUND((H595-J595)*I595,0),IF(I595=C597,E596+ROUND((H595-J595)*I595,0),IF(I595=C596,E595+ROUND((H595-J595)*I595,0),E594+ROUND((H595-J595)*I595,0)))))","v":2946650},{"$f":"MIN(K599:L599)","v":294665},{"$f":"ROUND(SUM(H597+I597)*M595,0)","v":64826},{"$f":"SUM(H597:J597)","v":3306141},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A587,IF($E$3=\"Female\",A594,IF($E$3=\"Senior Citizen\",A601,A608)))","v":"(below 65 years)"}]
[{"$f":"B597+1","v":250001},null,0.3,{"$f":"B597","v":250000},{"$f":"IF(J595=0,0,E597)","v":21500},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M592,IF($E$3=\"Female\",M599,IF($E$3=\"Senior Citizen\",M606,M613)))","v":0}]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H592","v":1000000},{"$f":"IF(H595>H599,H595-H599,0)","v":9000500},{"$f":"IF(I599>0,ROUND(I599*I595,0),0)","v":2700150},{"$f":"I599-J599","v":6300350},{"$f":"IF(H597>0,ROUND(H597*L595,0),0)","v":294665},{"$f":"IF(K599>L599,0,L599-K599)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K590,IF($E$3=\"Female\",K597,IF($E$3=\"Senior Citizen\",K604,K611)))","v":3310068}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 65 years)"]
[0,185000,0,0,0,0,0,{"$f":"H588","v":10000500},{"$f":"VLOOKUP(H602,A602:C606,3)","v":0.3},{"$f":"INDEX(D602:D606,MATCH(I602,C602:C606,0))","v":250000},{"$f":"INDEX(E602:E606,MATCH(I602,C602:C606,0))","v":13000},{"$f":"IF(H602>H606,VLOOKUP(H602,A602:F606,6),0)","v":0.1},{"$f":"VLOOKUP(H602,A602:G606,7)","v":0.02}]
[{"$f":"B602+1","v":185001},250000,0.2,{"$f":"B602","v":185000},{"$f":"(B603-B602)*C603","v":13000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B603+1","v":250001},null,0.3,{"$f":"B603","v":250000},{"$f":"IF(J602=0,0,E603)","v":13000},0.1,0.02,{"$f":"IF(I602=C606,E605+ROUND((H602-J602),0)*I602,IF(I602=C605,E604+ROUND((H602-J602)*I602,0),IF(I602=C604,E603+ROUND((H602-J602)*I602,0),IF(I602=C603,E602+ROUND((H602-J602)*I602,0),E601+ROUND((H602-J602)*I602,0)))))","v":2938150},{"$f":"MIN(K606:L606)","v":293815},{"$f":"ROUND(SUM(H604+I604)*M602,0)","v":64639},{"$f":"SUM(H604:J604)","v":3296604}]
[null,null,null,{"$f":"B604","v":0},{"$f":"IF(J602=0,0,E604)","v":13000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H599","v":1000000},{"$f":"IF(H602>H606,H602-H606,0)","v":9000500},{"$f":"IF(I606>0,ROUND(I606*I602,0),0)","v":2700150},{"$f":"I606-J606","v":6300350},{"$f":"IF(H604>0,ROUND(H604*L602,0),0)","v":293815},{"$f":"IF(K606>L606,0,L606-K606)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,185000,0,0,0,0,0,{"$f":"H588","v":10000500},{"$f":"VLOOKUP(H609,A609:C613,3)","v":0.3},{"$f":"INDEX(D609:D613,MATCH(I609,C609:C613,0))","v":250000},{"$f":"INDEX(E609:E613,MATCH(I609,C609:C613,0))","v":13000},{"$f":"IF(H609>H613,VLOOKUP(H609,A609:F613,6),0)","v":0.1},{"$f":"VLOOKUP(H609,A609:G613,7)","v":0.02}]
[{"$f":"B609+1","v":185001},250000,0.2,{"$f":"B609","v":185000},{"$f":"(B610-B609)*C610","v":13000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B610+1","v":250001},null,0.3,{"$f":"B610","v":250000},{"$f":"IF(J609=0,0,E610)","v":13000},0.1,0.02,{"$f":"IF(I609=C613,E612+ROUND((H609-J609),0)*I609,IF(I609=C612,E611+ROUND((H609-J609)*I609,0),IF(I609=C611,E610+ROUND((H609-J609)*I609,0),IF(I609=C610,E609+ROUND((H609-J609)*I609,0),E608+ROUND((H609-J609)*I609,0)))))","v":2938150},{"$f":"MIN(K613:L613)","v":293815},{"$f":"ROUND(SUM(H611+I611)*M609,0)","v":64639},{"$f":"SUM(H611:J611)","v":3296604}]
[null,null,null,{"$f":"B611","v":0},{"$f":"IF(J609=0,0,E611)","v":13000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H606","v":1000000},{"$f":"IF(H609>H613,H609-H613,0)","v":9000500},{"$f":"IF(I613>0,ROUND(I613*I609,0),0)","v":2700150},{"$f":"I613-J613","v":6300350},{"$f":"IF(H611>0,ROUND(H611*L609,0),0)","v":293815},{"$f":"IF(K613>L613,0,L613-K613)","v":0}]
[null,null,2006,{"$f":"C614+1","v":2007},null,"2006-07"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C614","v":2006},{"$f":"D614","v":2007}]
[0,100000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H617,A617:C621,3)","v":0.3},{"$f":"INDEX(D617:D621,MATCH(I617,C617:C621,0))","v":250000},{"$f":"INDEX(E617:E621,MATCH(I617,C617:C621,0))","v":25000},{"$f":"IF(H617>H621,VLOOKUP(H617,A617:F621,6),0)","v":0.1},{"$f":"VLOOKUP(H617,A617:G621,7)","v":0.02},0,{"$f":"IF($E$3=\"Male\",B617,IF($E$3=\"Female\",B624,IF($E$3=\"Senior Citizen\",B631,B638)))","v":100000},0]
[{"$f":"B617+1","v":100001},150000,0.1,{"$f":"B617","v":100000},{"$f":"(B618-B617)*C618","v":5000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O617+1","v":100001},150000,0.1]
[{"$f":"B618+1","v":150001},250000,0.2,{"$f":"B618","v":150000},{"$f":"E618+(B619-B618)*C619","v":25000},0.1,0.02,{"$f":"IF(I617=C621,E620+ROUND((H617-J617),0)*I617,IF(I617=C620,E619+ROUND((H617-J617)*I617,0),IF(I617=C619,E618+ROUND((H617-J617)*I617,0),IF(I617=C618,E617+ROUND((H617-J617)*I617,0),E616+ROUND((H617-J617)*I617,0)))))","v":2950150},{"$f":"MIN(K621:L621)","v":295015},{"$f":"ROUND(SUM(H619+I619)*M617,0)","v":64903},{"$f":"SUM(H619:J619)","v":3310068},null,null,{"$f":"O618+1","v":150001},250000,0.2]
[{"$f":"B619+1","v":250001},null,0.3,{"$f":"B619","v":250000},{"$f":"IF(J617=0,0,E619)","v":25000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O619+1","v":250001},0,0.3]
["Surcharge Limit",null,null,1000000,null,null,null,1000000,{"$f":"IF(H617>H621,H617-H621,0)","v":9000500},{"$f":"IF(I621>0,ROUND(I621*I617,0),0)","v":2700150},{"$f":"I621-J621","v":6300350},{"$f":"IF(H619>0,ROUND(H619*L617,0),0)","v":295015},{"$f":"IF(K621>L621,0,L621-K621)","v":0},{"$f":"O620+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H619,IF($E$3=\"Female\",H626,IF($E$3=\"Senior Citizen\",H633,H640)))","v":2950150}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I619,IF($E$3=\"Female\",I626,IF($E$3=\"Senior Citizen\",I633,I640)))","v":295015}]
[0,135000,0,0,0,0,0,{"$f":"H617","v":10000500},{"$f":"VLOOKUP(H624,A624:C628,3)","v":0.3},{"$f":"INDEX(D624:D628,MATCH(I624,C624:C628,0))","v":250000},{"$f":"INDEX(E624:E628,MATCH(I624,C624:C628,0))","v":21500},{"$f":"IF(H624>H628,VLOOKUP(H624,A624:F628,6),0)","v":0.1},{"$f":"VLOOKUP(H624,A624:G628,7)","v":0.02},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J619,IF($E$3=\"Female\",J626,IF($E$3=\"Senior Citizen\",J633,J640)))","v":64903}]
[{"$f":"B624+1","v":135001},150000,0.1,{"$f":"B624","v":135000},{"$f":"(B625-B624)*C625","v":1500},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K619,IF($E$3=\"Female\",K626,IF($E$3=\"Senior Citizen\",K633,K640)))","v":3310068}]
[{"$f":"B625+1","v":150001},250000,0.2,{"$f":"B625","v":150000},{"$f":"E625+(B626-B625)*C626","v":21500},0.1,0.02,{"$f":"IF(I624=C628,E627+ROUND((H624-J624),0)*I624,IF(I624=C627,E626+ROUND((H624-J624)*I624,0),IF(I624=C626,E625+ROUND((H624-J624)*I624,0),IF(I624=C625,E624+ROUND((H624-J624)*I624,0),E623+ROUND((H624-J624)*I624,0)))))","v":2946650},{"$f":"MIN(K628:L628)","v":294665},{"$f":"ROUND(SUM(H626+I626)*M624,0)","v":64826},{"$f":"SUM(H626:J626)","v":3306141},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A616,IF($E$3=\"Female\",A623,IF($E$3=\"Senior Citizen\",A630,A637)))","v":"(below 65 years)"}]
[{"$f":"B626+1","v":250001},null,0.3,{"$f":"B626","v":250000},{"$f":"IF(J624=0,0,E626)","v":21500},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M621,IF($E$3=\"Female\",M628,IF($E$3=\"Senior Citizen\",M635,M642)))","v":0}]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H621","v":1000000},{"$f":"IF(H624>H628,H624-H628,0)","v":9000500},{"$f":"IF(I628>0,ROUND(I628*I624,0),0)","v":2700150},{"$f":"I628-J628","v":6300350},{"$f":"IF(H626>0,ROUND(H626*L624,0),0)","v":294665},{"$f":"IF(K628>L628,0,L628-K628)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K619,IF($E$3=\"Female\",K626,IF($E$3=\"Senior Citizen\",K633,K640)))","v":3310068}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 65 years)"]
[0,185000,0,0,0,0,0,{"$f":"H617","v":10000500},{"$f":"VLOOKUP(H631,A631:C635,3)","v":0.3},{"$f":"INDEX(D631:D635,MATCH(I631,C631:C635,0))","v":250000},{"$f":"INDEX(E631:E635,MATCH(I631,C631:C635,0))","v":13000},{"$f":"IF(H631>H635,VLOOKUP(H631,A631:F635,6),0)","v":0.1},{"$f":"VLOOKUP(H631,A631:G635,7)","v":0.02}]
[{"$f":"B631+1","v":185001},250000,0.2,{"$f":"B631","v":185000},{"$f":"(B632-B631)*C632","v":13000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B632+1","v":250001},null,0.3,{"$f":"B632","v":250000},{"$f":"IF(J631=0,0,E632)","v":13000},0.1,0.02,{"$f":"IF(I631=C635,E634+ROUND((H631-J631),0)*I631,IF(I631=C634,E633+ROUND((H631-J631)*I631,0),IF(I631=C633,E632+ROUND((H631-J631)*I631,0),IF(I631=C632,E631+ROUND((H631-J631)*I631,0),E630+ROUND((H631-J631)*I631,0)))))","v":2938150},{"$f":"MIN(K635:L635)","v":293815},{"$f":"ROUND(SUM(H633+I633)*M631,0)","v":64639},{"$f":"SUM(H633:J633)","v":3296604}]
[null,null,null,{"$f":"B633","v":0},{"$f":"IF(J631=0,0,E633)","v":13000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H628","v":1000000},{"$f":"IF(H631>H635,H631-H635,0)","v":9000500},{"$f":"IF(I635>0,ROUND(I635*I631,0),0)","v":2700150},{"$f":"I635-J635","v":6300350},{"$f":"IF(H633>0,ROUND(H633*L631,0),0)","v":293815},{"$f":"IF(K635>L635,0,L635-K635)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,185000,0,0,0,0,0,{"$f":"H617","v":10000500},{"$f":"VLOOKUP(H638,A638:C642,3)","v":0.3},{"$f":"INDEX(D638:D642,MATCH(I638,C638:C642,0))","v":250000},{"$f":"INDEX(E638:E642,MATCH(I638,C638:C642,0))","v":13000},{"$f":"IF(H638>H642,VLOOKUP(H638,A638:F642,6),0)","v":0.1},{"$f":"VLOOKUP(H638,A638:G642,7)","v":0.02}]
[{"$f":"B638+1","v":185001},250000,0.2,{"$f":"B638","v":185000},{"$f":"(B639-B638)*C639","v":13000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B639+1","v":250001},null,0.3,{"$f":"B639","v":250000},{"$f":"IF(J638=0,0,E639)","v":13000},0.1,0.02,{"$f":"IF(I638=C642,E641+ROUND((H638-J638),0)*I638,IF(I638=C641,E640+ROUND((H638-J638)*I638,0),IF(I638=C640,E639+ROUND((H638-J638)*I638,0),IF(I638=C639,E638+ROUND((H638-J638)*I638,0),E637+ROUND((H638-J638)*I638,0)))))","v":2938150},{"$f":"MIN(K642:L642)","v":293815},{"$f":"ROUND(SUM(H640+I640)*M638,0)","v":64639},{"$f":"SUM(H640:J640)","v":3296604}]
[null,null,null,{"$f":"B640","v":0},{"$f":"IF(J638=0,0,E640)","v":13000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H635","v":1000000},{"$f":"IF(H638>H642,H638-H642,0)","v":9000500},{"$f":"IF(I642>0,ROUND(I642*I638,0),0)","v":2700150},{"$f":"I642-J642","v":6300350},{"$f":"IF(H640>0,ROUND(H640*L638,0),0)","v":293815},{"$f":"IF(K642>L642,0,L642-K642)","v":0}]
[null,null,2007,{"$f":"C643+1","v":2008},null,"2007-08"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C643","v":2007},{"$f":"D643","v":2008}]
[0,110000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H646,A646:C650,3)","v":0.3},{"$f":"INDEX(D646:D650,MATCH(I646,C646:C650,0))","v":250000},{"$f":"INDEX(E646:E650,MATCH(I646,C646:C650,0))","v":24000},{"$f":"IF(H646>H650,VLOOKUP(H646,A646:F650,6),0)","v":0.1},{"$f":"VLOOKUP(H646,A646:G650,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B646,IF($E$3=\"Female\",B653,IF($E$3=\"Senior Citizen\",B660,B667)))","v":110000},0]
[{"$f":"B646+1","v":110001},150000,0.1,{"$f":"B646","v":110000},{"$f":"(B647-B646)*C647","v":4000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O646+1","v":110001},150000,0.1]
[{"$f":"B647+1","v":150001},250000,0.2,{"$f":"B647","v":150000},{"$f":"E647+(B648-B647)*C648","v":24000},0,0.03,{"$f":"IF(I646=C650,E649+ROUND((H646-J646),0)*I646,IF(I646=C649,E648+ROUND((H646-J646)*I646,0),IF(I646=C648,E647+ROUND((H646-J646)*I646,0),IF(I646=C647,E646+ROUND((H646-J646)*I646,0),E645+ROUND((H646-J646)*I646,0)))))","v":2949150},{"$f":"MIN(K650:L650)","v":294915},{"$f":"ROUND(SUM(H648+I648)*M646,0)","v":97322},{"$f":"SUM(H648:J648)","v":3341387},null,null,{"$f":"O647+1","v":150001},250000,0.2]
[{"$f":"B648+1","v":250001},null,0.3,{"$f":"B648","v":250000},{"$f":"IF(J646=0,0,E648)","v":24000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O648+1","v":250001},0,0.3]
["Surcharge Limit",null,null,1000000,null,null,null,1000000,{"$f":"IF(H646>H650,H646-H650,0)","v":9000500},{"$f":"IF(I650>0,ROUND(I650*I646,0),0)","v":2700150},{"$f":"I650-J650","v":6300350},{"$f":"IF(H648>0,ROUND(H648*L646,0),0)","v":294915},{"$f":"IF(K650>L650,0,L650-K650)","v":0},{"$f":"O649+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H648,IF($E$3=\"Female\",H655,IF($E$3=\"Senior Citizen\",H662,H669)))","v":2949150}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I648,IF($E$3=\"Female\",I655,IF($E$3=\"Senior Citizen\",I662,I669)))","v":294915}]
[0,145000,0,0,0,0,0,{"$f":"H646","v":10000500},{"$f":"VLOOKUP(H653,A653:C657,3)","v":0.3},{"$f":"INDEX(D653:D657,MATCH(I653,C653:C657,0))","v":250000},{"$f":"INDEX(E653:E657,MATCH(I653,C653:C657,0))","v":20500},{"$f":"IF(H653>H657,VLOOKUP(H653,A653:F657,6),0)","v":0.1},{"$f":"VLOOKUP(H653,A653:G657,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J648,IF($E$3=\"Female\",J655,IF($E$3=\"Senior Citizen\",J662,J669)))","v":97322}]
[{"$f":"B653+1","v":145001},150000,0.1,{"$f":"B653","v":145000},{"$f":"(B654-B653)*C654","v":500},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K648,IF($E$3=\"Female\",K655,IF($E$3=\"Senior Citizen\",K662,K669)))","v":3341387}]
[{"$f":"B654+1","v":150001},250000,0.2,{"$f":"B654","v":150000},{"$f":"E654+(B655-B654)*C655","v":20500},0,0.03,{"$f":"IF(I653=C657,E656+ROUND((H653-J653),0)*I653,IF(I653=C656,E655+ROUND((H653-J653)*I653,0),IF(I653=C655,E654+ROUND((H653-J653)*I653,0),IF(I653=C654,E653+ROUND((H653-J653)*I653,0),E652+ROUND((H653-J653)*I653,0)))))","v":2945650},{"$f":"MIN(K657:L657)","v":294565},{"$f":"ROUND(SUM(H655+I655)*M653,0)","v":97206},{"$f":"SUM(H655:J655)","v":3337421},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A645,IF($E$3=\"Female\",A652,IF($E$3=\"Senior Citizen\",A659,A666)))","v":"(below 65 years)"}]
[{"$f":"B655+1","v":250001},null,0.3,{"$f":"B655","v":250000},{"$f":"IF(J653=0,0,E655)","v":20500},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M650,IF($E$3=\"Female\",M657,IF($E$3=\"Senior Citizen\",M664,M671)))","v":0}]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H650","v":1000000},{"$f":"IF(H653>H657,H653-H657,0)","v":9000500},{"$f":"IF(I657>0,ROUND(I657*I653,0),0)","v":2700150},{"$f":"I657-J657","v":6300350},{"$f":"IF(H655>0,ROUND(H655*L653,0),0)","v":294565},{"$f":"IF(K657>L657,0,L657-K657)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K648,IF($E$3=\"Female\",K655,IF($E$3=\"Senior Citizen\",K662,K669)))","v":3341387}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 65 years)"]
[0,195000,0,0,0,0,0,{"$f":"H646","v":10000500},{"$f":"VLOOKUP(H660,A660:C664,3)","v":0.3},{"$f":"INDEX(D660:D664,MATCH(I660,C660:C664,0))","v":250000},{"$f":"INDEX(E660:E664,MATCH(I660,C660:C664,0))","v":11000},{"$f":"IF(H660>H664,VLOOKUP(H660,A660:F664,6),0)","v":0.1},{"$f":"VLOOKUP(H660,A660:G664,7)","v":0.03}]
[{"$f":"B660+1","v":195001},250000,0.2,{"$f":"B660","v":195000},{"$f":"(B661-B660)*C661","v":11000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B661+1","v":250001},null,0.3,{"$f":"B661","v":250000},{"$f":"IF(J660=0,0,E661)","v":11000},0.1,0.03,{"$f":"IF(I660=C664,E663+ROUND((H660-J660),0)*I660,IF(I660=C663,E662+ROUND((H660-J660)*I660,0),IF(I660=C662,E661+ROUND((H660-J660)*I660,0),IF(I660=C661,E660+ROUND((H660-J660)*I660,0),E659+ROUND((H660-J660)*I660,0)))))","v":2936150},{"$f":"MIN(K664:L664)","v":293615},{"$f":"ROUND(SUM(H662+I662)*M660,0)","v":96893},{"$f":"SUM(H662:J662)","v":3326658}]
[null,null,null,{"$f":"B662","v":0},{"$f":"IF(J660=0,0,E662)","v":11000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H657","v":1000000},{"$f":"IF(H660>H664,H660-H664,0)","v":9000500},{"$f":"IF(I664>0,ROUND(I664*I660,0),0)","v":2700150},{"$f":"I664-J664","v":6300350},{"$f":"IF(H662>0,ROUND(H662*L660,0),0)","v":293615},{"$f":"IF(K664>L664,0,L664-K664)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,195000,0,0,0,0,0,{"$f":"H646","v":10000500},{"$f":"VLOOKUP(H667,A667:C671,3)","v":0.3},{"$f":"INDEX(D667:D671,MATCH(I667,C667:C671,0))","v":250000},{"$f":"INDEX(E667:E671,MATCH(I667,C667:C671,0))","v":11000},{"$f":"IF(H667>H671,VLOOKUP(H667,A667:F671,6),0)","v":0.1},{"$f":"VLOOKUP(H667,A667:G671,7)","v":0.03}]
[{"$f":"B667+1","v":195001},250000,0.2,{"$f":"B667","v":195000},{"$f":"(B668-B667)*C668","v":11000},0.1,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B668+1","v":250001},null,0.3,{"$f":"B668","v":250000},{"$f":"IF(J667=0,0,E668)","v":11000},0.1,0.03,{"$f":"IF(I667=C671,E670+ROUND((H667-J667),0)*I667,IF(I667=C670,E669+ROUND((H667-J667)*I667,0),IF(I667=C669,E668+ROUND((H667-J667)*I667,0),IF(I667=C668,E667+ROUND((H667-J667)*I667,0),E666+ROUND((H667-J667)*I667,0)))))","v":2936150},{"$f":"MIN(K671:L671)","v":293615},{"$f":"ROUND(SUM(H669+I669)*M667,0)","v":96893},{"$f":"SUM(H669:J669)","v":3326658}]
[null,null,null,{"$f":"B669","v":0},{"$f":"IF(J667=0,0,E669)","v":11000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H664","v":1000000},{"$f":"IF(H667>H671,H667-H671,0)","v":9000500},{"$f":"IF(I671>0,ROUND(I671*I667,0),0)","v":2700150},{"$f":"I671-J671","v":6300350},{"$f":"IF(H669>0,ROUND(H669*L667,0),0)","v":293615},{"$f":"IF(K671>L671,0,L671-K671)","v":0}]
[null,null,2008,{"$f":"C672+1","v":2009},null,"2008-09"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C672","v":2008},{"$f":"D672","v":2009}]
[0,150000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H675,A675:C679,3)","v":0.3},{"$f":"INDEX(D675:D679,MATCH(I675,C675:C679,0))","v":500000},{"$f":"INDEX(E675:E679,MATCH(I675,C675:C679,0))","v":55000},{"$f":"IF(H675>H679,VLOOKUP(H675,A675:F679,6),0)","v":0.1},{"$f":"VLOOKUP(H675,A675:G679,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B675,IF($E$3=\"Female\",B682,IF($E$3=\"Senior Citizen\",B689,B696)))","v":150000},0]
[{"$f":"B675+1","v":150001},300000,0.1,{"$f":"B675","v":150000},{"$f":"(B676-B675)*C676","v":15000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O675+1","v":150001},300000,0.1]
[{"$f":"B676+1","v":300001},500000,0.2,{"$f":"B676","v":300000},{"$f":"E676+(B677-B676)*C677","v":55000},0,0.03,{"$f":"IF(I675=C679,E678+ROUND((H675-J675),0)*I675,IF(I675=C678,E677+ROUND((H675-J675)*I675,0),IF(I675=C677,E676+ROUND((H675-J675)*I675,0),IF(I675=C676,E675+ROUND((H675-J675)*I675,0),E674+ROUND((H675-J675)*I675,0)))))","v":2905150},{"$f":"MIN(K679:L679)","v":290515},{"$f":"ROUND(SUM(H677+I677)*M675,0)","v":95870},{"$f":"SUM(H677:J677)","v":3291535},null,null,{"$f":"O676+1","v":300001},500000,0.2]
[{"$f":"B677+1","v":500001},null,0.3,{"$f":"B677","v":500000},{"$f":"IF(J675=0,0,E677)","v":55000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O677+1","v":500001},0,0.3]
["Surcharge Limit",null,null,1000000,null,null,null,1000000,{"$f":"IF(H675>H679,H675-H679,0)","v":9000500},{"$f":"IF(I679>0,ROUND(I679*I675,0),0)","v":2700150},{"$f":"I679-J679","v":6300350},{"$f":"IF(H677>0,ROUND(H677*L675,0),0)","v":290515},{"$f":"IF(K679>L679,0,L679-K679)","v":0},{"$f":"O678+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H677,IF($E$3=\"Female\",H684,IF($E$3=\"Senior Citizen\",H691,H698)))","v":2905150}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I677,IF($E$3=\"Female\",I684,IF($E$3=\"Senior Citizen\",I691,I698)))","v":290515}]
[0,180000,0,0,0,0,0,{"$f":"H675","v":10000500},{"$f":"VLOOKUP(H682,A682:C686,3)","v":0.3},{"$f":"INDEX(D682:D686,MATCH(I682,C682:C686,0))","v":500000},{"$f":"INDEX(E682:E686,MATCH(I682,C682:C686,0))","v":52000},{"$f":"IF(H682>H686,VLOOKUP(H682,A682:F686,6),0)","v":0.1},{"$f":"VLOOKUP(H682,A682:G686,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J677,IF($E$3=\"Female\",J684,IF($E$3=\"Senior Citizen\",J691,J698)))","v":95870}]
[{"$f":"B682+1","v":180001},300000,0.1,{"$f":"B682","v":180000},{"$f":"(B683-B682)*C683","v":12000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K677,IF($E$3=\"Female\",K684,IF($E$3=\"Senior Citizen\",K691,K698)))","v":3291535}]
[{"$f":"B683+1","v":300001},500000,0.2,{"$f":"B683","v":300000},{"$f":"E683+(B684-B683)*C684","v":52000},0,0.03,{"$f":"IF(I682=C686,E685+ROUND((H682-J682),0)*I682,IF(I682=C685,E684+ROUND((H682-J682)*I682,0),IF(I682=C684,E683+ROUND((H682-J682)*I682,0),IF(I682=C683,E682+ROUND((H682-J682)*I682,0),E681+ROUND((H682-J682)*I682,0)))))","v":2902150},{"$f":"MIN(K686:L686)","v":290215},{"$f":"ROUND(SUM(H684+I684)*M682,0)","v":95771},{"$f":"SUM(H684:J684)","v":3288136},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A674,IF($E$3=\"Female\",A681,IF($E$3=\"Senior Citizen\",A688,A695)))","v":"(below 65 years)"}]
[{"$f":"B684+1","v":500001},null,0.3,{"$f":"B684","v":500000},{"$f":"IF(J682=0,0,E684)","v":52000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M679,IF($E$3=\"Female\",M686,IF($E$3=\"Senior Citizen\",M693,M700)))","v":0}]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H679","v":1000000},{"$f":"IF(H682>H686,H682-H686,0)","v":9000500},{"$f":"IF(I686>0,ROUND(I686*I682,0),0)","v":2700150},{"$f":"I686-J686","v":6300350},{"$f":"IF(H684>0,ROUND(H684*L682,0),0)","v":290215},{"$f":"IF(K686>L686,0,L686-K686)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K677,IF($E$3=\"Female\",K684,IF($E$3=\"Senior Citizen\",K691,K698)))","v":3291535}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 65 years)"]
[0,225000,0,0,0,0,0,{"$f":"H675","v":10000500},{"$f":"VLOOKUP(H689,A689:C693,3)","v":0.3},{"$f":"INDEX(D689:D693,MATCH(I689,C689:C693,0))","v":500000},{"$f":"INDEX(E689:E693,MATCH(I689,C689:C693,0))","v":47500},{"$f":"IF(H689>H693,VLOOKUP(H689,A689:F693,6),0)","v":0.1},{"$f":"VLOOKUP(H689,A689:G693,7)","v":0.03}]
[{"$f":"B689+1","v":225001},300000,0.1,{"$f":"B689","v":225000},{"$f":"(B690-B689)*C690","v":7500},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B690+1","v":300001},500000,0.2,{"$f":"B690","v":300000},{"$f":"E690+(B691-B690)*C691","v":47500},0,0.03,{"$f":"IF(I689=C693,E692+ROUND((H689-J689),0)*I689,IF(I689=C692,E691+ROUND((H689-J689)*I689,0),IF(I689=C691,E690+ROUND((H689-J689)*I689,0),IF(I689=C690,E689+ROUND((H689-J689)*I689,0),E688+ROUND((H689-J689)*I689,0)))))","v":2897650},{"$f":"MIN(K693:L693)","v":289765},{"$f":"ROUND(SUM(H691+I691)*M689,0)","v":95622},{"$f":"SUM(H691:J691)","v":3283037}]
[{"$f":"B691+1","v":500001},null,0.3,{"$f":"B691","v":500000},{"$f":"IF(J689=0,0,E691)","v":47500},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H686","v":1000000},{"$f":"IF(H689>H693,H689-H693,0)","v":9000500},{"$f":"IF(I693>0,ROUND(I693*I689,0),0)","v":2700150},{"$f":"I693-J693","v":6300350},{"$f":"IF(H691>0,ROUND(H691*L689,0),0)","v":289765},{"$f":"IF(K693>L693,0,L693-K693)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,225000,0,0,0,0,0,{"$f":"H675","v":10000500},{"$f":"VLOOKUP(H696,A696:C700,3)","v":0.3},{"$f":"INDEX(D696:D700,MATCH(I696,C696:C700,0))","v":500000},{"$f":"INDEX(E696:E700,MATCH(I696,C696:C700,0))","v":47500},{"$f":"IF(H696>H700,VLOOKUP(H696,A696:F700,6),0)","v":0.1},{"$f":"VLOOKUP(H696,A696:G700,7)","v":0.03}]
[{"$f":"B696+1","v":225001},300000,0.1,{"$f":"B696","v":225000},{"$f":"(B697-B696)*C697","v":7500},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B697+1","v":300001},500000,0.2,{"$f":"B697","v":300000},{"$f":"E697+(B698-B697)*C698","v":47500},0,0.03,{"$f":"IF(I696=C700,E699+ROUND((H696-J696),0)*I696,IF(I696=C699,E698+ROUND((H696-J696)*I696,0),IF(I696=C698,E697+ROUND((H696-J696)*I696,0),IF(I696=C697,E696+ROUND((H696-J696)*I696,0),E695+ROUND((H696-J696)*I696,0)))))","v":2897650},{"$f":"MIN(K700:L700)","v":289765},{"$f":"ROUND(SUM(H698+I698)*M696,0)","v":95622},{"$f":"SUM(H698:J698)","v":3283037}]
[{"$f":"B698+1","v":500001},null,0.3,{"$f":"B698","v":500000},{"$f":"IF(J696=0,0,E698)","v":47500},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H693","v":1000000},{"$f":"IF(H696>H700,H696-H700,0)","v":9000500},{"$f":"IF(I700>0,ROUND(I700*I696,0),0)","v":2700150},{"$f":"I700-J700","v":6300350},{"$f":"IF(H698>0,ROUND(H698*L696,0),0)","v":289765},{"$f":"IF(K700>L700,0,L700-K700)","v":0}]
[null,null,2009,{"$f":"C701+1","v":2010},null,"2009-10"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C701","v":2009},{"$f":"D701","v":2010}]
[0,160000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H704,A704:C708,3)","v":0.3},{"$f":"INDEX(D704:D708,MATCH(I704,C704:C708,0))","v":500000},{"$f":"INDEX(E704:E708,MATCH(I704,C704:C708,0))","v":54000},{"$f":"IF(H704>H708,VLOOKUP(H704,A704:F708,6),0)","v":0},{"$f":"VLOOKUP(H704,A704:G708,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B704,IF($E$3=\"Female\",B711,IF($E$3=\"Senior Citizen\",B718,B725)))","v":160000},0]
[{"$f":"B704+1","v":160001},300000,0.1,{"$f":"B704","v":160000},{"$f":"(B705-B704)*C705","v":14000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O704+1","v":160001},300000,0.1]
[{"$f":"B705+1","v":300001},500000,0.2,{"$f":"B705","v":300000},{"$f":"E705+(B706-B705)*C706","v":54000},0,0.03,{"$f":"IF(I704=C708,E707+ROUND((H704-J704),0)*I704,IF(I704=C707,E706+ROUND((H704-J704)*I704,0),IF(I704=C706,E705+ROUND((H704-J704)*I704,0),IF(I704=C705,E704+ROUND((H704-J704)*I704,0),E703+ROUND((H704-J704)*I704,0)))))","v":2904150},{"$f":"MIN(K708:L708)","v":0},{"$f":"ROUND(SUM(H706+I706)*M704,0)","v":87125},{"$f":"SUM(H706:J706)","v":2991275},null,null,{"$f":"O705+1","v":300001},500000,0.2]
[{"$f":"B706+1","v":500001},null,0.3,{"$f":"B706","v":500000},{"$f":"IF(J704=0,0,E706)","v":54000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O706+1","v":500001},0,0.3]
["Surcharge Limit",null,null,0,null,null,null,0,{"$f":"IF(H704>H708,H704-H708,0)","v":10000500},{"$f":"IF(I708>0,ROUND(I708*I704,0),0)","v":3000150},{"$f":"I708-J708","v":7000350},{"$f":"IF(H706>0,ROUND(H706*L704,0),0)","v":0},{"$f":"IF(K708>L708,0,L708-K708)","v":0},{"$f":"O707+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H706,IF($E$3=\"Female\",H713,IF($E$3=\"Senior Citizen\",H720,H727)))","v":2904150}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I706,IF($E$3=\"Female\",I713,IF($E$3=\"Senior Citizen\",I720,I727)))","v":0}]
[0,190000,0,0,0,0,0,{"$f":"H704","v":10000500},{"$f":"VLOOKUP(H711,A711:C715,3)","v":0.3},{"$f":"INDEX(D711:D715,MATCH(I711,C711:C715,0))","v":500000},{"$f":"INDEX(E711:E715,MATCH(I711,C711:C715,0))","v":51000},{"$f":"IF(H711>H715,VLOOKUP(H711,A711:F715,6),0)","v":0},{"$f":"VLOOKUP(H711,A711:G715,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J706,IF($E$3=\"Female\",J713,IF($E$3=\"Senior Citizen\",J720,J727)))","v":87125}]
[{"$f":"B711+1","v":190001},300000,0.1,{"$f":"B711","v":190000},{"$f":"(B712-B711)*C712","v":11000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K706,IF($E$3=\"Female\",K713,IF($E$3=\"Senior Citizen\",K720,K727)))","v":2991275}]
[{"$f":"B712+1","v":300001},500000,0.2,{"$f":"B712","v":300000},{"$f":"E712+(B713-B712)*C713","v":51000},0,0.03,{"$f":"IF(I711=C715,E714+ROUND((H711-J711),0)*I711,IF(I711=C714,E713+ROUND((H711-J711)*I711,0),IF(I711=C713,E712+ROUND((H711-J711)*I711,0),IF(I711=C712,E711+ROUND((H711-J711)*I711,0),E710+ROUND((H711-J711)*I711,0)))))","v":2901150},{"$f":"MIN(K715:L715)","v":0},{"$f":"ROUND(SUM(H713+I713)*M711,0)","v":87035},{"$f":"SUM(H713:J713)","v":2988185},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A703,IF($E$3=\"Female\",A710,IF($E$3=\"Senior Citizen\",A717,A724)))","v":"(below 65 years)"}]
[{"$f":"B713+1","v":500001},null,0.3,{"$f":"B713","v":500000},{"$f":"IF(J711=0,0,E713)","v":51000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M708,IF($E$3=\"Female\",M715,IF($E$3=\"Senior Citizen\",M722,M729)))","v":0}]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H708","v":0},{"$f":"IF(H711>H715,H711-H715,0)","v":10000500},{"$f":"IF(I715>0,ROUND(I715*I711,0),0)","v":3000150},{"$f":"I715-J715","v":7000350},{"$f":"IF(H713>0,ROUND(H713*L711,0),0)","v":0},{"$f":"IF(K715>L715,0,L715-K715)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K706,IF($E$3=\"Female\",K713,IF($E$3=\"Senior Citizen\",K720,K727)))","v":2991275}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 65 years)"]
[0,240000,0,0,0,0,0,{"$f":"H704","v":10000500},{"$f":"VLOOKUP(H718,A718:C722,3)","v":0.3},{"$f":"INDEX(D718:D722,MATCH(I718,C718:C722,0))","v":500000},{"$f":"INDEX(E718:E722,MATCH(I718,C718:C722,0))","v":46000},{"$f":"IF(H718>H722,VLOOKUP(H718,A718:F722,6),0)","v":0},{"$f":"VLOOKUP(H718,A718:G722,7)","v":0.03}]
[{"$f":"B718+1","v":240001},300000,0.1,{"$f":"B718","v":240000},{"$f":"(B719-B718)*C719","v":6000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B719+1","v":300001},500000,0.2,{"$f":"B719","v":300000},{"$f":"E719+(B720-B719)*C720","v":46000},0,0.03,{"$f":"IF(I718=C722,E721+ROUND((H718-J718),0)*I718,IF(I718=C721,E720+ROUND((H718-J718)*I718,0),IF(I718=C720,E719+ROUND((H718-J718)*I718,0),IF(I718=C719,E718+ROUND((H718-J718)*I718,0),E717+ROUND((H718-J718)*I718,0)))))","v":2896150},{"$f":"MIN(K722:L722)","v":0},{"$f":"ROUND(SUM(H720+I720)*M718,0)","v":86885},{"$f":"SUM(H720:J720)","v":2983035}]
[{"$f":"B720+1","v":500001},null,0.3,{"$f":"B720","v":500000},{"$f":"IF(J718=0,0,E720)","v":46000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H715","v":0},{"$f":"IF(H718>H722,H718-H722,0)","v":10000500},{"$f":"IF(I722>0,ROUND(I722*I718,0),0)","v":3000150},{"$f":"I722-J722","v":7000350},{"$f":"IF(H720>0,ROUND(H720*L718,0),0)","v":0},{"$f":"IF(K722>L722,0,L722-K722)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,240000,0,0,0,0,0,{"$f":"H704","v":10000500},{"$f":"VLOOKUP(H725,A725:C729,3)","v":0.3},{"$f":"INDEX(D725:D729,MATCH(I725,C725:C729,0))","v":500000},{"$f":"INDEX(E725:E729,MATCH(I725,C725:C729,0))","v":46000},{"$f":"IF(H725>H729,VLOOKUP(H725,A725:F729,6),0)","v":0},{"$f":"VLOOKUP(H725,A725:G729,7)","v":0.03}]
[{"$f":"B725+1","v":240001},300000,0.1,{"$f":"B725","v":240000},{"$f":"(B726-B725)*C726","v":6000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B726+1","v":300001},500000,0.2,{"$f":"B726","v":300000},{"$f":"E726+(B727-B726)*C727","v":46000},0,0.03,{"$f":"IF(I725=C729,E728+ROUND((H725-J725),0)*I725,IF(I725=C728,E727+ROUND((H725-J725)*I725,0),IF(I725=C727,E726+ROUND((H725-J725)*I725,0),IF(I725=C726,E725+ROUND((H725-J725)*I725,0),E724+ROUND((H725-J725)*I725,0)))))","v":2896150},{"$f":"MIN(K729:L729)","v":0},{"$f":"ROUND(SUM(H727+I727)*M725,0)","v":86885},{"$f":"SUM(H727:J727)","v":2983035}]
[{"$f":"B727+1","v":500001},null,0.3,{"$f":"B727","v":500000},{"$f":"IF(J725=0,0,E727)","v":46000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H722","v":0},{"$f":"IF(H725>H729,H725-H729,0)","v":10000500},{"$f":"IF(I729>0,ROUND(I729*I725,0),0)","v":3000150},{"$f":"I729-J729","v":7000350},{"$f":"IF(H727>0,ROUND(H727*L725,0),0)","v":0},{"$f":"IF(K729>L729,0,L729-K729)","v":0}]
[null,null,2010,{"$f":"C730+1","v":2011},null,"2010-11"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C730","v":2010},{"$f":"D730","v":2011}]
[0,160000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H733,A733:C737,3)","v":0.3},{"$f":"INDEX(D733:D737,MATCH(I733,C733:C737,0))","v":800000},{"$f":"INDEX(E733:E737,MATCH(I733,C733:C737,0))","v":94000},{"$f":"IF(H733>H737,VLOOKUP(H733,A733:F737,6),0)","v":0},{"$f":"VLOOKUP(H733,A733:G737,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B733,IF($E$3=\"Female\",B740,IF($E$3=\"Senior Citizen\",B747,B754)))","v":160000},0]
[{"$f":"B733+1","v":160001},500000,0.1,{"$f":"B733","v":160000},{"$f":"(B734-B733)*C734","v":34000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O733+1","v":160001},500000,0.1]
[{"$f":"B734+1","v":500001},800000,0.2,{"$f":"B734","v":500000},{"$f":"E734+(B735-B734)*C735","v":94000},0,0.03,{"$f":"IF(I733=C737,E736+ROUND((H733-J733),0)*I733,IF(I733=C736,E735+ROUND((H733-J733)*I733,0),IF(I733=C735,E734+ROUND((H733-J733)*I733,0),IF(I733=C734,E733+ROUND((H733-J733)*I733,0),E732+ROUND((H733-J733)*I733,0)))))","v":2854150},{"$f":"MIN(K737:L737)","v":0},{"$f":"ROUND(SUM(H735+I735)*M733,0)","v":85625},{"$f":"SUM(H735:J735)","v":2939775},null,null,{"$f":"O734+1","v":500001},800000,0.2]
[{"$f":"B735+1","v":800001},null,0.3,{"$f":"B735","v":800000},{"$f":"IF(J733=0,0,E735)","v":94000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O735+1","v":800001},0,0.3]
["Surcharge Limit",null,null,0,null,null,null,0,{"$f":"IF(H733>H737,H733-H737,0)","v":10000500},{"$f":"IF(I737>0,ROUND(I737*I733,0),0)","v":3000150},{"$f":"I737-J737","v":7000350},{"$f":"IF(H735>0,ROUND(H735*L733,0),0)","v":0},{"$f":"IF(K737>L737,0,L737-K737)","v":0},{"$f":"O736+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H735,IF($E$3=\"Female\",H742,IF($E$3=\"Senior Citizen\",H749,H756)))","v":2854150}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I735,IF($E$3=\"Female\",I742,IF($E$3=\"Senior Citizen\",I749,I756)))","v":0}]
[0,190000,0,0,0,0,0,{"$f":"H733","v":10000500},{"$f":"VLOOKUP(H740,A740:C744,3)","v":0.3},{"$f":"INDEX(D740:D744,MATCH(I740,C740:C744,0))","v":800000},{"$f":"INDEX(E740:E744,MATCH(I740,C740:C744,0))","v":91000},{"$f":"IF(H740>H744,VLOOKUP(H740,A740:F744,6),0)","v":0},{"$f":"VLOOKUP(H740,A740:G744,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J735,IF($E$3=\"Female\",J742,IF($E$3=\"Senior Citizen\",J749,J756)))","v":85625}]
[{"$f":"B740+1","v":190001},500000,0.1,{"$f":"B740","v":190000},{"$f":"(B741-B740)*C741","v":31000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K735,IF($E$3=\"Female\",K742,IF($E$3=\"Senior Citizen\",K749,K756)))","v":2939775}]
[{"$f":"B741+1","v":500001},800000,0.2,{"$f":"B741","v":500000},{"$f":"E741+(B742-B741)*C742","v":91000},0,0.03,{"$f":"IF(I740=C744,E743+ROUND((H740-J740),0)*I740,IF(I740=C743,E742+ROUND((H740-J740)*I740,0),IF(I740=C742,E741+ROUND((H740-J740)*I740,0),IF(I740=C741,E740+ROUND((H740-J740)*I740,0),E739+ROUND((H740-J740)*I740,0)))))","v":2851150},{"$f":"MIN(K744:L744)","v":0},{"$f":"ROUND(SUM(H742+I742)*M740,0)","v":85535},{"$f":"SUM(H742:J742)","v":2936685},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A732,IF($E$3=\"Female\",A739,IF($E$3=\"Senior Citizen\",A746,A753)))","v":"(below 65 years)"}]
[{"$f":"B742+1","v":800001},null,0.3,{"$f":"B742","v":800000},{"$f":"IF(J740=0,0,E742)","v":91000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M737,IF($E$3=\"Female\",M744,IF($E$3=\"Senior Citizen\",M751,M758)))","v":0}]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H737","v":0},{"$f":"IF(H740>H744,H740-H744,0)","v":10000500},{"$f":"IF(I744>0,ROUND(I744*I740,0),0)","v":3000150},{"$f":"I744-J744","v":7000350},{"$f":"IF(H742>0,ROUND(H742*L740,0),0)","v":0},{"$f":"IF(K744>L744,0,L744-K744)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K735,IF($E$3=\"Female\",K742,IF($E$3=\"Senior Citizen\",K749,K756)))","v":2939775}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 65 years)"]
[0,240000,0,0,0,0,0,{"$f":"H733","v":10000500},{"$f":"VLOOKUP(H747,A747:C751,3)","v":0.3},{"$f":"INDEX(D747:D751,MATCH(I747,C747:C751,0))","v":800000},{"$f":"INDEX(E747:E751,MATCH(I747,C747:C751,0))","v":86000},{"$f":"IF(H747>H751,VLOOKUP(H747,A747:F751,6),0)","v":0},{"$f":"VLOOKUP(H747,A747:G751,7)","v":0.03}]
[{"$f":"B747+1","v":240001},500000,0.1,{"$f":"B747","v":240000},{"$f":"(B748-B747)*C748","v":26000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B748+1","v":500001},800000,0.2,{"$f":"B748","v":500000},{"$f":"E748+(B749-B748)*C749","v":86000},0,0.03,{"$f":"IF(I747=C751,E750+ROUND((H747-J747),0)*I747,IF(I747=C750,E749+ROUND((H747-J747)*I747,0),IF(I747=C749,E748+ROUND((H747-J747)*I747,0),IF(I747=C748,E747+ROUND((H747-J747)*I747,0),E746+ROUND((H747-J747)*I747,0)))))","v":2846150},{"$f":"MIN(K751:L751)","v":0},{"$f":"ROUND(SUM(H749+I749)*M747,0)","v":85385},{"$f":"SUM(H749:J749)","v":2931535}]
[{"$f":"B749+1","v":800001},null,0.3,{"$f":"B749","v":800000},{"$f":"IF(J747=0,0,E749)","v":86000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H744","v":0},{"$f":"IF(H747>H751,H747-H751,0)","v":10000500},{"$f":"IF(I751>0,ROUND(I751*I747,0),0)","v":3000150},{"$f":"I751-J751","v":7000350},{"$f":"IF(H749>0,ROUND(H749*L747,0),0)","v":0},{"$f":"IF(K751>L751,0,L751-K751)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,240000,0,0,0,0,0,{"$f":"H733","v":10000500},{"$f":"VLOOKUP(H754,A754:C758,3)","v":0.3},{"$f":"INDEX(D754:D758,MATCH(I754,C754:C758,0))","v":800000},{"$f":"INDEX(E754:E758,MATCH(I754,C754:C758,0))","v":86000},{"$f":"IF(H754>H758,VLOOKUP(H754,A754:F758,6),0)","v":0},{"$f":"VLOOKUP(H754,A754:G758,7)","v":0.03}]
[{"$f":"B754+1","v":240001},500000,0.1,{"$f":"B754","v":240000},{"$f":"(B755-B754)*C755","v":26000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B755+1","v":500001},800000,0.2,{"$f":"B755","v":500000},{"$f":"E755+(B756-B755)*C756","v":86000},0,0.03,{"$f":"IF(I754=C758,E757+ROUND((H754-J754),0)*I754,IF(I754=C757,E756+ROUND((H754-J754)*I754,0),IF(I754=C756,E755+ROUND((H754-J754)*I754,0),IF(I754=C755,E754+ROUND((H754-J754)*I754,0),E753+ROUND((H754-J754)*I754,0)))))","v":2846150},{"$f":"MIN(K758:L758)","v":0},{"$f":"ROUND(SUM(H756+I756)*M754,0)","v":85385},{"$f":"SUM(H756:J756)","v":2931535}]
[{"$f":"B756+1","v":800001},null,0.3,{"$f":"B756","v":800000},{"$f":"IF(J754=0,0,E756)","v":86000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H751","v":0},{"$f":"IF(H754>H758,H754-H758,0)","v":10000500},{"$f":"IF(I758>0,ROUND(I758*I754,0),0)","v":3000150},{"$f":"I758-J758","v":7000350},{"$f":"IF(H756>0,ROUND(H756*L754,0),0)","v":0},{"$f":"IF(K758>L758,0,L758-K758)","v":0}]
[null,null,2011,{"$f":"C759+1","v":2012},null,"2011-12"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C759","v":2011},{"$f":"D759","v":2012}]
[0,180000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H762,A762:C766,3)","v":0.3},{"$f":"INDEX(D762:D766,MATCH(I762,C762:C766,0))","v":800000},{"$f":"INDEX(E762:E766,MATCH(I762,C762:C766,0))","v":92000},{"$f":"IF(H762>H766,VLOOKUP(H762,A762:F766,6),0)","v":0},{"$f":"VLOOKUP(H762,A762:G766,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B762,IF($E$3=\"Female\",B769,IF($E$3=\"Senior Citizen\",B776,B783)))","v":180000},0]
[{"$f":"B762+1","v":180001},500000,0.1,{"$f":"B762","v":180000},{"$f":"(B763-B762)*C763","v":32000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O762+1","v":180001},500000,0.1]
[{"$f":"B763+1","v":500001},800000,0.2,{"$f":"B763","v":500000},{"$f":"E763+(B764-B763)*C764","v":92000},0,0.03,{"$f":"IF(I762=C766,E765+ROUND((H762-J762),0)*I762,IF(I762=C765,E764+ROUND((H762-J762)*I762,0),IF(I762=C764,E763+ROUND((H762-J762)*I762,0),IF(I762=C763,E762+ROUND((H762-J762)*I762,0),E761+ROUND((H762-J762)*I762,0)))))","v":2852150},{"$f":"MIN(K766:L766)","v":0},{"$f":"ROUND(SUM(H764+I764)*M762,0)","v":85565},{"$f":"SUM(H764:J764)","v":2937715},null,null,{"$f":"O763+1","v":500001},800000,0.2]
[{"$f":"B764+1","v":800001},null,0.3,{"$f":"B764","v":800000},{"$f":"IF(J762=0,0,E764)","v":92000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O764+1","v":800001},0,0.3]
["Surcharge Limit",null,null,0,null,null,null,0,{"$f":"IF(H762>H766,H762-H766,0)","v":10000500},{"$f":"IF(I766>0,ROUND(I766*I762,0),0)","v":3000150},{"$f":"I766-J766","v":7000350},{"$f":"IF(H764>0,ROUND(H764*L762,0),0)","v":0},{"$f":"IF(K766>L766,0,L766-K766)","v":0},{"$f":"O765+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H764,IF($E$3=\"Female\",H771,IF($E$3=\"Senior Citizen\",H778,H785)))","v":2852150}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I764,IF($E$3=\"Female\",I771,IF($E$3=\"Senior Citizen\",I778,I785)))","v":0}]
[0,190000,0,0,0,0,0,{"$f":"H762","v":10000500},{"$f":"VLOOKUP(H769,A769:C773,3)","v":0.3},{"$f":"INDEX(D769:D773,MATCH(I769,C769:C773,0))","v":800000},{"$f":"INDEX(E769:E773,MATCH(I769,C769:C773,0))","v":91000},{"$f":"IF(H769>H773,VLOOKUP(H769,A769:F773,6),0)","v":0},{"$f":"VLOOKUP(H769,A769:G773,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J764,IF($E$3=\"Female\",J771,IF($E$3=\"Senior Citizen\",J778,J785)))","v":85565}]
[{"$f":"B769+1","v":190001},500000,0.1,{"$f":"B769","v":190000},{"$f":"(B770-B769)*C770","v":31000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K764,IF($E$3=\"Female\",K771,IF($E$3=\"Senior Citizen\",K778,K785)))","v":2937715}]
[{"$f":"B770+1","v":500001},800000,0.2,{"$f":"B770","v":500000},{"$f":"E770+(B771-B770)*C771","v":91000},0,0.03,{"$f":"IF(I769=C773,E772+ROUND((H769-J769),0)*I769,IF(I769=C772,E771+ROUND((H769-J769)*I769,0),IF(I769=C771,E770+ROUND((H769-J769)*I769,0),IF(I769=C770,E769+ROUND((H769-J769)*I769,0),E768+ROUND((H769-J769)*I769,0)))))","v":2851150},{"$f":"MIN(K773:L773)","v":0},{"$f":"ROUND(SUM(H771+I771)*M769,0)","v":85535},{"$f":"SUM(H771:J771)","v":2936685},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A761,IF($E$3=\"Female\",A768,IF($E$3=\"Senior Citizen\",A775,A782)))","v":"(below 60 years)"}]
[{"$f":"B771+1","v":800001},null,0.3,{"$f":"B771","v":800000},{"$f":"IF(J769=0,0,E771)","v":91000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M766,IF($E$3=\"Female\",M773,IF($E$3=\"Senior Citizen\",M780,M787)))","v":0}]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H766","v":0},{"$f":"IF(H769>H773,H769-H773,0)","v":10000500},{"$f":"IF(I773>0,ROUND(I773*I769,0),0)","v":3000150},{"$f":"I773-J773","v":7000350},{"$f":"IF(H771>0,ROUND(H771*L769,0),0)","v":0},{"$f":"IF(K773>L773,0,L773-K773)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K764,IF($E$3=\"Female\",K771,IF($E$3=\"Senior Citizen\",K778,K785)))","v":2937715}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 60 year but less than 80)"]
[0,250000,0,0,0,0,0,{"$f":"H762","v":10000500},{"$f":"VLOOKUP(H776,A776:C780,3)","v":0.3},{"$f":"INDEX(D776:D780,MATCH(I776,C776:C780,0))","v":800000},{"$f":"INDEX(E776:E780,MATCH(I776,C776:C780,0))","v":85000},{"$f":"IF(H776>H780,VLOOKUP(H776,A776:F780,6),0)","v":0},{"$f":"VLOOKUP(H776,A776:G780,7)","v":0.03}]
[{"$f":"B776+1","v":250001},500000,0.1,{"$f":"B776","v":250000},{"$f":"(B777-B776)*C777","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B777+1","v":500001},800000,0.2,{"$f":"B777","v":500000},{"$f":"E777+(B778-B777)*C778","v":85000},0,0.03,{"$f":"IF(I776=C780,E779+ROUND((H776-J776),0)*I776,IF(I776=C779,E778+ROUND((H776-J776)*I776,0),IF(I776=C778,E777+ROUND((H776-J776)*I776,0),IF(I776=C777,E776+ROUND((H776-J776)*I776,0),E775+ROUND((H776-J776)*I776,0)))))","v":2845150},{"$f":"MIN(K780:L780)","v":0},{"$f":"ROUND(SUM(H778+I778)*M776,0)","v":85355},{"$f":"SUM(H778:J778)","v":2930505}]
[{"$f":"B778+1","v":800001},null,0.3,{"$f":"B778","v":800000},{"$f":"IF(J776=0,0,E778)","v":85000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H773","v":0},{"$f":"IF(H776>H780,H776-H780,0)","v":10000500},{"$f":"IF(I780>0,ROUND(I780*I776,0),0)","v":3000150},{"$f":"I780-J780","v":7000350},{"$f":"IF(H778>0,ROUND(H778*L776,0),0)","v":0},{"$f":"IF(K780>L780,0,L780-K780)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H762","v":10000500},{"$f":"VLOOKUP(H783,A783:C787,3)","v":0.3},{"$f":"INDEX(D783:D787,MATCH(I783,C783:C787,0))","v":800000},{"$f":"INDEX(E783:E787,MATCH(I783,C783:C787,0))","v":60000},{"$f":"IF(H783>H787,VLOOKUP(H783,A783:F787,6),0)","v":0},{"$f":"VLOOKUP(H783,A783:G787,7)","v":0.03}]
[{"$f":"B783+1","v":500001},800000,0.2,{"$f":"B783","v":500000},{"$f":"(B784-B783)*C784","v":60000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B784+1","v":800001},null,0.3,{"$f":"B784","v":800000},{"$f":"IF(J783=0,0,E784)","v":60000},0,0.03,{"$f":"IF(I783=C787,E786+ROUND((H783-J783),0)*I783,IF(I783=C786,E785+ROUND((H783-J783)*I783,0),IF(I783=C785,E784+ROUND((H783-J783)*I783,0),IF(I783=C784,E783+ROUND((H783-J783)*I783,0),E782+ROUND((H783-J783)*I783,0)))))","v":2820150},{"$f":"MIN(K787:L787)","v":0},{"$f":"ROUND(SUM(H785+I785)*M783,0)","v":84605},{"$f":"SUM(H785:J785)","v":2904755}]
[null,null,null,null,null,0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H780","v":0},{"$f":"IF(H783>H787,H783-H787,0)","v":10000500},{"$f":"IF(I787>0,ROUND(I787*I783,0),0)","v":3000150},{"$f":"I787-J787","v":7000350},{"$f":"IF(H785>0,ROUND(H785*L783,0),0)","v":0},{"$f":"IF(K787>L787,0,L787-K787)","v":0}]
[null,null,2012,{"$f":"C788+1","v":2013},null,"2012-13"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C788","v":2012},{"$f":"D788","v":2013}]
[0,200000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H791,A791:C795,3)","v":0.3},{"$f":"INDEX(D791:D795,MATCH(I791,C791:C795,0))","v":1000000},{"$f":"INDEX(E791:E795,MATCH(I791,C791:C795,0))","v":130000},{"$f":"IF(H791>H795,VLOOKUP(H791,A791:F795,6),0)","v":0},{"$f":"VLOOKUP(H791,A791:G795,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B791,IF($E$3=\"Female\",B798,IF($E$3=\"Senior Citizen\",B805,B812)))","v":200000},0]
[{"$f":"B791+1","v":200001},500000,0.1,{"$f":"B791","v":200000},{"$f":"(B792-B791)*C792","v":30000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O791+1","v":200001},500000,0.1]
[{"$f":"B792+1","v":500001},1000000,0.2,{"$f":"B792","v":500000},{"$f":"E792+(B793-B792)*C793","v":130000},0,0.03,{"$f":"IF(I791=C795,E794+ROUND((H791-J791),0)*I791,IF(I791=C794,E793+ROUND((H791-J791)*I791,0),IF(I791=C793,E792+ROUND((H791-J791)*I791,0),IF(I791=C792,E791+ROUND((H791-J791)*I791,0),E790+ROUND((H791-J791)*I791,0)))))","v":2830150},{"$f":"MIN(K795:L795)","v":0},{"$f":"ROUND(SUM(H793+I793)*M791,0)","v":84905},{"$f":"SUM(H793:J793)","v":2915055},null,null,{"$f":"O792+1","v":500001},1000000,0.2]
[{"$f":"B793+1","v":1000001},null,0.3,{"$f":"B793","v":1000000},{"$f":"IF(J791=0,0,E793)","v":130000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O793+1","v":1000001},0,0.3]
["Surcharge Limit",null,null,0,null,null,null,0,{"$f":"IF(H791>H795,H791-H795,0)","v":10000500},{"$f":"IF(I795>0,ROUND(I795*I791,0),0)","v":3000150},{"$f":"I795-J795","v":7000350},{"$f":"IF(H793>0,ROUND(H793*L791,0),0)","v":0},{"$f":"IF(K795>L795,0,L795-K795)","v":0},{"$f":"O794+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H793,IF($E$3=\"Female\",H800,IF($E$3=\"Senior Citizen\",H807,H814)))","v":2830150}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I793,IF($E$3=\"Female\",I800,IF($E$3=\"Senior Citizen\",I807,I814)))","v":0}]
[0,200000,0,0,0,0,0,{"$f":"H791","v":10000500},{"$f":"VLOOKUP(H798,A798:C802,3)","v":0.3},{"$f":"INDEX(D798:D802,MATCH(I798,C798:C802,0))","v":1000000},{"$f":"INDEX(E798:E802,MATCH(I798,C798:C802,0))","v":130000},{"$f":"IF(H798>H802,VLOOKUP(H798,A798:F802,6),0)","v":0},{"$f":"VLOOKUP(H798,A798:G802,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J793,IF($E$3=\"Female\",J800,IF($E$3=\"Senior Citizen\",J807,J814)))","v":84905}]
[{"$f":"B798+1","v":200001},500000,0.1,{"$f":"B798","v":200000},{"$f":"(B799-B798)*C799","v":30000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K793,IF($E$3=\"Female\",K800,IF($E$3=\"Senior Citizen\",K807,K814)))","v":2915055}]
[{"$f":"B799+1","v":500001},1000000,0.2,{"$f":"B799","v":500000},{"$f":"E799+(B800-B799)*C800","v":130000},0,0.03,{"$f":"IF(I798=C802,E801+ROUND((H798-J798),0)*I798,IF(I798=C801,E800+ROUND((H798-J798)*I798,0),IF(I798=C800,E799+ROUND((H798-J798)*I798,0),IF(I798=C799,E798+ROUND((H798-J798)*I798,0),E797+ROUND((H798-J798)*I798,0)))))","v":2830150},{"$f":"MIN(K802:L802)","v":0},{"$f":"ROUND(SUM(H800+I800)*M798,0)","v":84905},{"$f":"SUM(H800:J800)","v":2915055},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A790,IF($E$3=\"Female\",A797,IF($E$3=\"Senior Citizen\",A804,A811)))","v":"(below 65 years)"}]
[{"$f":"B800+1","v":1000001},null,0.3,{"$f":"B800","v":1000000},{"$f":"IF(J798=0,0,E800)","v":130000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M795,IF($E$3=\"Female\",M802,IF($E$3=\"Senior Citizen\",M809,M816)))","v":0}]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H795","v":0},{"$f":"IF(H798>H802,H798-H802,0)","v":10000500},{"$f":"IF(I802>0,ROUND(I802*I798,0),0)","v":3000150},{"$f":"I802-J802","v":7000350},{"$f":"IF(H800>0,ROUND(H800*L798,0),0)","v":0},{"$f":"IF(K802>L802,0,L802-K802)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K793,IF($E$3=\"Female\",K800,IF($E$3=\"Senior Citizen\",K807,K814)))","v":2915055}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 65 years)"]
[0,250000,0,0,0,0,0,{"$f":"H791","v":10000500},{"$f":"VLOOKUP(H805,A805:C809,3)","v":0.3},{"$f":"INDEX(D805:D809,MATCH(I805,C805:C809,0))","v":1000000},{"$f":"INDEX(E805:E809,MATCH(I805,C805:C809,0))","v":125000},{"$f":"IF(H805>H809,VLOOKUP(H805,A805:F809,6),0)","v":0},{"$f":"VLOOKUP(H805,A805:G809,7)","v":0.03}]
[{"$f":"B805+1","v":250001},500000,0.1,{"$f":"B805","v":250000},{"$f":"(B806-B805)*C806","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B806+1","v":500001},1000000,0.2,{"$f":"B806","v":500000},{"$f":"E806+(B807-B806)*C807","v":125000},0,0.03,{"$f":"IF(I805=C809,E808+ROUND((H805-J805),0)*I805,IF(I805=C808,E807+ROUND((H805-J805)*I805,0),IF(I805=C807,E806+ROUND((H805-J805)*I805,0),IF(I805=C806,E805+ROUND((H805-J805)*I805,0),E804+ROUND((H805-J805)*I805,0)))))","v":2825150},{"$f":"MIN(K809:L809)","v":0},{"$f":"ROUND(SUM(H807+I807)*M805,0)","v":84755},{"$f":"SUM(H807:J807)","v":2909905}]
[{"$f":"B807+1","v":1000001},null,0.3,{"$f":"B807","v":1000000},{"$f":"IF(J805=0,0,E807)","v":125000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H802","v":0},{"$f":"IF(H805>H809,H805-H809,0)","v":10000500},{"$f":"IF(I809>0,ROUND(I809*I805,0),0)","v":3000150},{"$f":"I809-J809","v":7000350},{"$f":"IF(H807>0,ROUND(H807*L805,0),0)","v":0},{"$f":"IF(K809>L809,0,L809-K809)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H791","v":10000500},{"$f":"VLOOKUP(H812,A812:C816,3)","v":0.3},{"$f":"INDEX(D812:D816,MATCH(I812,C812:C816,0))","v":1000000},{"$f":"INDEX(E812:E816,MATCH(I812,C812:C816,0))","v":100000},{"$f":"IF(H812>H816,VLOOKUP(H812,A812:F816,6),0)","v":0},{"$f":"VLOOKUP(H812,A812:G816,7)","v":0.03}]
[{"$f":"B812+1","v":500001},1000000,0.2,{"$f":"B812","v":500000},{"$f":"(B813-B812)*C813","v":100000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B813+1","v":1000001},null,0.3,{"$f":"B813","v":1000000},{"$f":"IF(J812=0,0,E813)","v":100000},0,0.03,{"$f":"IF(I812=C816,E815+ROUND((H812-J812),0)*I812,IF(I812=C815,E814+ROUND((H812-J812)*I812,0),IF(I812=C814,E813+ROUND((H812-J812)*I812,0),IF(I812=C813,E812+ROUND((H812-J812)*I812,0),E811+ROUND((H812-J812)*I812,0)))))","v":2800150},{"$f":"MIN(K816:L816)","v":0},{"$f":"ROUND(SUM(H814+I814)*M812,0)","v":84005},{"$f":"SUM(H814:J814)","v":2884155}]
[null,null,null,null,null,0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H809","v":0},{"$f":"IF(H812>H816,H812-H816,0)","v":10000500},{"$f":"IF(I816>0,ROUND(I816*I812,0),0)","v":3000150},{"$f":"I816-J816","v":7000350},{"$f":"IF(H814>0,ROUND(H814*L812,0),0)","v":0},{"$f":"IF(K816>L816,0,L816-K816)","v":0}]
[null,null,2013,{"$f":"C817+1","v":2014},null,"2013-14"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C817","v":2013},{"$f":"D817","v":2014}]
[0,200000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H820,A820:C824,3)","v":0.3},{"$f":"INDEX(D820:D824,MATCH(I820,C820:C824,0))","v":1000000},{"$f":"INDEX(E820:E824,MATCH(I820,C820:C824,0))","v":130000},{"$f":"IF(H820>H824,VLOOKUP(H820,A820:F824,6),0)","v":0.1},{"$f":"VLOOKUP(H820,A820:G824,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B820,IF($E$3=\"Female\",B827,IF($E$3=\"Senior Citizen\",B834,B841)))","v":200000},0,{"$f":"O820","v":200000}]
[{"$f":"B820+1","v":200001},500000,0.1,{"$f":"B820","v":200000},{"$f":"(B821-B820)*C821","v":30000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O820+1","v":200001},500000,0.1]
[{"$f":"B821+1","v":500001},1000000,0.2,{"$f":"B821","v":500000},{"$f":"E821+(B822-B821)*C822","v":130000},0,0.03,{"$f":"IF(I820=C824,E823+ROUND((H820-J820),0)*I820,IF(I820=C823,E822+ROUND((H820-J820)*I820,0),IF(I820=C822,E821+ROUND((H820-J820)*I820,0),IF(I820=C821,E820+ROUND((H820-J820)*I820,0),E819+ROUND((H820-J820)*I820,0)))))","v":2830150},{"$f":"MIN(K824:L824)","v":350},{"$f":"ROUND(SUM(H822+I822)*M820,0)","v":84915},{"$f":"SUM(H822:J822)","v":2915415},null,null,{"$f":"O821+1","v":500001},1000000,0.2]
[{"$f":"B822+1","v":1000001},null,0.3,{"$f":"B822","v":1000000},{"$f":"IF(J820=0,0,E822)","v":130000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O822+1","v":1000001},0,0.3]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"D824","v":10000000},{"$f":"IF(H820>H824,H820-H824,0)","v":500},{"$f":"IF(I824>0,ROUND(I824*I820,0),0)","v":150},{"$f":"I824-J824","v":350},{"$f":"IF(H822>0,ROUND(H822*L820,0),0)","v":283015},{"$f":"IF(K824>L824,0,L824-K824)","v":282665},{"$f":"O823+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H822,IF($E$3=\"Female\",H829,IF($E$3=\"Senior Citizen\",H836,H843)))","v":2830150}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I822,IF($E$3=\"Female\",I829,IF($E$3=\"Senior Citizen\",I836,I843)))","v":350}]
[0,200000,0,0,0,0,0,{"$f":"H820","v":10000500},{"$f":"VLOOKUP(H827,A827:C831,3)","v":0.3},{"$f":"INDEX(D827:D831,MATCH(I827,C827:C831,0))","v":1000000},{"$f":"INDEX(E827:E831,MATCH(I827,C827:C831,0))","v":130000},{"$f":"IF(H827>H831,VLOOKUP(H827,A827:F831,6),0)","v":0.1},{"$f":"VLOOKUP(H827,A827:G831,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J822,IF($E$3=\"Female\",J829,IF($E$3=\"Senior Citizen\",J836,J843)))","v":84915}]
[{"$f":"B827+1","v":200001},500000,0.1,{"$f":"B827","v":200000},{"$f":"(B828-B827)*C828","v":30000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K822,IF($E$3=\"Female\",K829,IF($E$3=\"Senior Citizen\",K836,K843)))","v":2915415}]
[{"$f":"B828+1","v":500001},1000000,0.2,{"$f":"B828","v":500000},{"$f":"E828+(B829-B828)*C829","v":130000},0,0.03,{"$f":"IF(I827=C831,E830+ROUND((H827-J827),0)*I827,IF(I827=C830,E829+ROUND((H827-J827)*I827,0),IF(I827=C829,E828+ROUND((H827-J827)*I827,0),IF(I827=C828,E827+ROUND((H827-J827)*I827,0),E826+ROUND((H827-J827)*I827,0)))))","v":2830150},{"$f":"MIN(K831:L831)","v":350},{"$f":"ROUND(SUM(H829+I829)*M827,0)","v":84915},{"$f":"SUM(H829:J829)","v":2915415},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A819,IF($E$3=\"Female\",A826,IF($E$3=\"Senior Citizen\",A833,A840)))","v":"(below 60 years)"}]
[{"$f":"B829+1","v":1000001},null,0.3,{"$f":"B829","v":1000000},{"$f":"IF(J827=0,0,E829)","v":130000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M824,IF($E$3=\"Female\",M831,IF($E$3=\"Senior Citizen\",M838,M845)))","v":282665}]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H824","v":10000000},{"$f":"IF(H827>H831,H827-H831,0)","v":500},{"$f":"IF(I831>0,ROUND(I831*I827,0),0)","v":150},{"$f":"I831-J831","v":350},{"$f":"IF(H829>0,ROUND(H829*L827,0),0)","v":283015},{"$f":"IF(K831>L831,0,L831-K831)","v":282665},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K822,IF($E$3=\"Female\",K829,IF($E$3=\"Senior Citizen\",K836,K843)))","v":2915415}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 60 year but less than 80)"]
[0,250000,0,0,0,0,0,{"$f":"H820","v":10000500},{"$f":"VLOOKUP(H834,A834:C838,3)","v":0.3},{"$f":"INDEX(D834:D838,MATCH(I834,C834:C838,0))","v":1000000},{"$f":"INDEX(E834:E838,MATCH(I834,C834:C838,0))","v":125000},{"$f":"IF(H834>H838,VLOOKUP(H834,A834:F838,6),0)","v":0.1},{"$f":"VLOOKUP(H834,A834:G838,7)","v":0.03}]
[{"$f":"B834+1","v":250001},500000,0.1,{"$f":"B834","v":250000},{"$f":"(B835-B834)*C835","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B835+1","v":500001},1000000,0.2,{"$f":"B835","v":500000},{"$f":"E835+(B836-B835)*C836","v":125000},0,0.03,{"$f":"IF(I834=C838,E837+ROUND((H834-J834),0)*I834,IF(I834=C837,E836+ROUND((H834-J834)*I834,0),IF(I834=C836,E835+ROUND((H834-J834)*I834,0),IF(I834=C835,E834+ROUND((H834-J834)*I834,0),E833+ROUND((H834-J834)*I834,0)))))","v":2825150},{"$f":"MIN(K838:L838)","v":350},{"$f":"ROUND(SUM(H836+I836)*M834,0)","v":84765},{"$f":"SUM(H836:J836)","v":2910265}]
[{"$f":"B836+1","v":1000001},null,0.3,{"$f":"B836","v":1000000},{"$f":"IF(J834=0,0,E836)","v":125000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H831","v":10000000},{"$f":"IF(H834>H838,H834-H838,0)","v":500},{"$f":"IF(I838>0,ROUND(I838*I834,0),0)","v":150},{"$f":"I838-J838","v":350},{"$f":"IF(H836>0,ROUND(H836*L834,0),0)","v":282515},{"$f":"IF(K838>L838,0,L838-K838)","v":282165}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H820","v":10000500},{"$f":"VLOOKUP(H841,A841:C845,3)","v":0.3},{"$f":"INDEX(D841:D845,MATCH(I841,C841:C845,0))","v":1000000},{"$f":"INDEX(E841:E845,MATCH(I841,C841:C845,0))","v":100000},{"$f":"IF(H841>H845,VLOOKUP(H841,A841:F845,6),0)","v":0.1},{"$f":"VLOOKUP(H841,A841:G845,7)","v":0.03}]
[{"$f":"B841+1","v":500001},1000000,0.2,{"$f":"B841","v":500000},{"$f":"(B842-B841)*C842","v":100000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B842+1","v":1000001},null,0.3,{"$f":"B842","v":1000000},{"$f":"IF(J841=0,0,E842)","v":100000},0.1,0.03,{"$f":"IF(I841=C845,E844+ROUND((H841-J841),0)*I841,IF(I841=C844,E843+ROUND((H841-J841)*I841,0),IF(I841=C843,E842+ROUND((H841-J841)*I841,0),IF(I841=C842,E841+ROUND((H841-J841)*I841,0),E840+ROUND((H841-J841)*I841,0)))))","v":2800150},{"$f":"MIN(K845:L845)","v":350},{"$f":"ROUND(SUM(H843+I843)*M841,0)","v":84015},{"$f":"SUM(H843:J843)","v":2884515}]
[null,null,null,null,null,0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H838","v":10000000},{"$f":"IF(H841>H845,H841-H845,0)","v":500},{"$f":"IF(I845>0,ROUND(I845*I841,0),0)","v":150},{"$f":"I845-J845","v":350},{"$f":"IF(H843>0,ROUND(H843*L841,0),0)","v":280015},{"$f":"IF(K845>L845,0,L845-K845)","v":279665}]
[null,null,2014,{"$f":"C846+1","v":2015},null,"2014-15"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C846","v":2014},{"$f":"D846","v":2015}]
[0,250000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H849,A849:C853,3)","v":0.3},{"$f":"INDEX(D849:D853,MATCH(I849,C849:C853,0))","v":1000000},{"$f":"INDEX(E849:E853,MATCH(I849,C849:C853,0))","v":125000},{"$f":"IF(H849>H853,VLOOKUP(H849,A849:F853,6),0)","v":0.1},{"$f":"VLOOKUP(H849,A849:G853,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B849,IF($E$3=\"Female\",B856,IF($E$3=\"Senior Citizen\",B863,B870)))","v":250000},0,{"$f":"O849","v":250000}]
[{"$f":"B849+1","v":250001},500000,0.1,{"$f":"B849","v":250000},{"$f":"(B850-B849)*C850","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O849+1","v":250001},500000,0.1]
[{"$f":"B850+1","v":500001},1000000,0.2,{"$f":"B850","v":500000},{"$f":"E850+(B851-B850)*C851","v":125000},0,0.03,{"$f":"IF(I849=C853,E852+ROUND((H849-J849),0)*I849,IF(I849=C852,E851+ROUND((H849-J849)*I849,0),IF(I849=C851,E850+ROUND((H849-J849)*I849,0),IF(I849=C850,E849+ROUND((H849-J849)*I849,0),E848+ROUND((H849-J849)*I849,0)))))","v":2825150},{"$f":"MIN(K853:L853)","v":350},{"$f":"ROUND(SUM(H851+I851)*M849,0)","v":84765},{"$f":"SUM(H851:J851)","v":2910265},null,null,{"$f":"O850+1","v":500001},1000000,0.2]
[{"$f":"B851+1","v":1000001},null,0.3,{"$f":"B851","v":1000000},{"$f":"IF(J849=0,0,E851)","v":125000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O851+1","v":1000001},0,0.3]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"D853","v":10000000},{"$f":"IF(H849>H853,H849-H853,0)","v":500},{"$f":"IF(I853>0,ROUND(I853*I849,0),0)","v":150},{"$f":"I853-J853","v":350},{"$f":"IF(H851>0,ROUND(H851*L849,0),0)","v":282515},{"$f":"IF(K853>L853,0,L853-K853)","v":282165},{"$f":"O852+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H851,IF($E$3=\"Female\",H858,IF($E$3=\"Senior Citizen\",H865,H872)))","v":2825150}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I851,IF($E$3=\"Female\",I858,IF($E$3=\"Senior Citizen\",I865,I872)))","v":350}]
[0,250000,0,0,0,0,0,{"$f":"H849","v":10000500},{"$f":"VLOOKUP(H856,A856:C860,3)","v":0.3},{"$f":"INDEX(D856:D860,MATCH(I856,C856:C860,0))","v":1000000},{"$f":"INDEX(E856:E860,MATCH(I856,C856:C860,0))","v":125000},{"$f":"IF(H856>H860,VLOOKUP(H856,A856:F860,6),0)","v":0.1},{"$f":"VLOOKUP(H856,A856:G860,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J851,IF($E$3=\"Female\",J858,IF($E$3=\"Senior Citizen\",J865,J872)))","v":84765}]
[{"$f":"B856+1","v":250001},500000,0.1,{"$f":"B856","v":250000},{"$f":"(B857-B856)*C857","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K851,IF($E$3=\"Female\",K858,IF($E$3=\"Senior Citizen\",K865,K872)))","v":2910265}]
[{"$f":"B857+1","v":500001},1000000,0.2,{"$f":"B857","v":500000},{"$f":"E857+(B858-B857)*C858","v":125000},0,0.03,{"$f":"IF(I856=C860,E859+ROUND((H856-J856),0)*I856,IF(I856=C859,E858+ROUND((H856-J856)*I856,0),IF(I856=C858,E857+ROUND((H856-J856)*I856,0),IF(I856=C857,E856+ROUND((H856-J856)*I856,0),E855+ROUND((H856-J856)*I856,0)))))","v":2825150},{"$f":"MIN(K860:L860)","v":350},{"$f":"ROUND(SUM(H858+I858)*M856,0)","v":84765},{"$f":"SUM(H858:J858)","v":2910265},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A848,IF($E$3=\"Female\",A855,IF($E$3=\"Senior Citizen\",A862,A869)))","v":"(below 60 years)"}]
[{"$f":"B858+1","v":1000001},null,0.3,{"$f":"B858","v":1000000},{"$f":"IF(J856=0,0,E858)","v":125000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M853,IF($E$3=\"Female\",M860,IF($E$3=\"Senior Citizen\",M867,M874)))","v":282165}]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H853","v":10000000},{"$f":"IF(H856>H860,H856-H860,0)","v":500},{"$f":"IF(I860>0,ROUND(I860*I856,0),0)","v":150},{"$f":"I860-J860","v":350},{"$f":"IF(H858>0,ROUND(H858*L856,0),0)","v":282515},{"$f":"IF(K860>L860,0,L860-K860)","v":282165},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K851,IF($E$3=\"Female\",K858,IF($E$3=\"Senior Citizen\",K865,K872)))","v":2910265}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 60 year but less than 80)"]
[0,300000,0,0,0,0,0,{"$f":"H849","v":10000500},{"$f":"VLOOKUP(H863,A863:C867,3)","v":0.3},{"$f":"INDEX(D863:D867,MATCH(I863,C863:C867,0))","v":1000000},{"$f":"INDEX(E863:E867,MATCH(I863,C863:C867,0))","v":120000},{"$f":"IF(H863>H867,VLOOKUP(H863,A863:F867,6),0)","v":0.1},{"$f":"VLOOKUP(H863,A863:G867,7)","v":0.03}]
[{"$f":"B863+1","v":300001},500000,0.1,{"$f":"B863","v":300000},{"$f":"(B864-B863)*C864","v":20000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B864+1","v":500001},1000000,0.2,{"$f":"B864","v":500000},{"$f":"E864+(B865-B864)*C865","v":120000},0,0.03,{"$f":"IF(I863=C867,E866+ROUND((H863-J863),0)*I863,IF(I863=C866,E865+ROUND((H863-J863)*I863,0),IF(I863=C865,E864+ROUND((H863-J863)*I863,0),IF(I863=C864,E863+ROUND((H863-J863)*I863,0),E862+ROUND((H863-J863)*I863,0)))))","v":2820150},{"$f":"MIN(K867:L867)","v":350},{"$f":"ROUND(SUM(H865+I865)*M863,0)","v":84615},{"$f":"SUM(H865:J865)","v":2905115}]
[{"$f":"B865+1","v":1000001},null,0.3,{"$f":"B865","v":1000000},{"$f":"IF(J863=0,0,E865)","v":120000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H860","v":10000000},{"$f":"IF(H863>H867,H863-H867,0)","v":500},{"$f":"IF(I867>0,ROUND(I867*I863,0),0)","v":150},{"$f":"I867-J867","v":350},{"$f":"IF(H865>0,ROUND(H865*L863,0),0)","v":282015},{"$f":"IF(K867>L867,0,L867-K867)","v":281665}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H849","v":10000500},{"$f":"VLOOKUP(H870,A870:C874,3)","v":0.3},{"$f":"INDEX(D870:D874,MATCH(I870,C870:C874,0))","v":1000000},{"$f":"INDEX(E870:E874,MATCH(I870,C870:C874,0))","v":100000},{"$f":"IF(H870>H874,VLOOKUP(H870,A870:F874,6),0)","v":0.1},{"$f":"VLOOKUP(H870,A870:G874,7)","v":0.03}]
[{"$f":"B870+1","v":500001},1000000,0.2,{"$f":"B870","v":500000},{"$f":"(B871-B870)*C871","v":100000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B871+1","v":1000001},null,0.3,{"$f":"B871","v":1000000},{"$f":"IF(J870=0,0,E871)","v":100000},0.1,0.03,{"$f":"IF(I870=C874,E873+ROUND((H870-J870),0)*I870,IF(I870=C873,E872+ROUND((H870-J870)*I870,0),IF(I870=C872,E871+ROUND((H870-J870)*I870,0),IF(I870=C871,E870+ROUND((H870-J870)*I870,0),E869+ROUND((H870-J870)*I870,0)))))","v":2800150},{"$f":"MIN(K874:L874)","v":350},{"$f":"ROUND(SUM(H872+I872)*M870,0)","v":84015},{"$f":"SUM(H872:J872)","v":2884515}]
[null,null,null,null,null,0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H867","v":10000000},{"$f":"IF(H870>H874,H870-H874,0)","v":500},{"$f":"IF(I874>0,ROUND(I874*I870,0),0)","v":150},{"$f":"I874-J874","v":350},{"$f":"IF(H872>0,ROUND(H872*L870,0),0)","v":280015},{"$f":"IF(K874>L874,0,L874-K874)","v":279665}]
[null,null,2015,{"$f":"C875+1","v":2016},null,"2015-16"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C875","v":2015},{"$f":"D875","v":2016}]
[0,250000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H878,A878:C882,3)","v":0.3},{"$f":"INDEX(D878:D882,MATCH(I878,C878:C882,0))","v":1000000},{"$f":"INDEX(E878:E882,MATCH(I878,C878:C882,0))","v":125000},{"$f":"IF(H878>H882,VLOOKUP(H878,A878:F882,6),0)","v":0.12},{"$f":"VLOOKUP(H878,A878:G882,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B878,IF($E$3=\"Female\",B885,IF($E$3=\"Senior Citizen\",B892,B899)))","v":250000},0,{"$f":"O878","v":250000}]
[{"$f":"B878+1","v":250001},500000,0.1,{"$f":"B878","v":250000},{"$f":"(B879-B878)*C879","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O878+1","v":250001},500000,0.1]
[{"$f":"B879+1","v":500001},1000000,0.2,{"$f":"B879","v":500000},{"$f":"E879+(B880-B879)*C880","v":125000},0,0.03,{"$f":"IF(I878=C882,E881+ROUND((H878-J878),0)*I878,IF(I878=C881,E880+ROUND((H878-J878)*I878,0),IF(I878=C880,E879+ROUND((H878-J878)*I878,0),IF(I878=C879,E878+ROUND((H878-J878)*I878,0),E877+ROUND((H878-J878)*I878,0)))))","v":2825150},{"$f":"MIN(K882:L882)","v":350},{"$f":"ROUND(SUM(H880+I880)*M878,0)","v":84765},{"$f":"SUM(H880:J880)","v":2910265},null,null,{"$f":"O879+1","v":500001},1000000,0.2]
[{"$f":"B880+1","v":1000001},null,0.3,{"$f":"B880","v":1000000},{"$f":"IF(J878=0,0,E880)","v":125000},0.12,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O880+1","v":1000001},0,0.3]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"D882","v":10000000},{"$f":"IF(H878>H882,H878-H882,0)","v":500},{"$f":"IF(I882>0,ROUND(I882*I878,0),0)","v":150},{"$f":"I882-J882","v":350},{"$f":"IF(H880>0,ROUND(H880*L878,0),0)","v":339018},{"$f":"IF(K882>L882,0,L882-K882)","v":338668},{"$f":"O881+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H880,IF($E$3=\"Female\",H887,IF($E$3=\"Senior Citizen\",H894,H901)))","v":2825150}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I880,IF($E$3=\"Female\",I887,IF($E$3=\"Senior Citizen\",I894,I901)))","v":350}]
[0,250000,0,0,0,0,0,{"$f":"H878","v":10000500},{"$f":"VLOOKUP(H885,A885:C889,3)","v":0.3},{"$f":"INDEX(D885:D889,MATCH(I885,C885:C889,0))","v":1000000},{"$f":"INDEX(E885:E889,MATCH(I885,C885:C889,0))","v":125000},{"$f":"IF(H885>H889,VLOOKUP(H885,A885:F889,6),0)","v":0.12},{"$f":"VLOOKUP(H885,A885:G889,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J880,IF($E$3=\"Female\",J887,IF($E$3=\"Senior Citizen\",J894,J901)))","v":84765}]
[{"$f":"B885+1","v":250001},500000,0.1,{"$f":"B885","v":250000},{"$f":"(B886-B885)*C886","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K880,IF($E$3=\"Female\",K887,IF($E$3=\"Senior Citizen\",K894,K901)))","v":2910265}]
[{"$f":"B886+1","v":500001},1000000,0.2,{"$f":"B886","v":500000},{"$f":"E886+(B887-B886)*C887","v":125000},0,0.03,{"$f":"IF(I885=C889,E888+ROUND((H885-J885),0)*I885,IF(I885=C888,E887+ROUND((H885-J885)*I885,0),IF(I885=C887,E886+ROUND((H885-J885)*I885,0),IF(I885=C886,E885+ROUND((H885-J885)*I885,0),E884+ROUND((H885-J885)*I885,0)))))","v":2825150},{"$f":"MIN(K889:L889)","v":350},{"$f":"ROUND(SUM(H887+I887)*M885,0)","v":84765},{"$f":"SUM(H887:J887)","v":2910265},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A877,IF($E$3=\"Female\",A884,IF($E$3=\"Senior Citizen\",A891,A898)))","v":"(below 60 years)"}]
[{"$f":"B887+1","v":1000001},null,0.3,{"$f":"B887","v":1000000},{"$f":"IF(J885=0,0,E887)","v":125000},0.12,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M882,IF($E$3=\"Female\",M889,IF($E$3=\"Senior Citizen\",M896,M903)))","v":338668}]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H882","v":10000000},{"$f":"IF(H885>H889,H885-H889,0)","v":500},{"$f":"IF(I889>0,ROUND(I889*I885,0),0)","v":150},{"$f":"I889-J889","v":350},{"$f":"IF(H887>0,ROUND(H887*L885,0),0)","v":339018},{"$f":"IF(K889>L889,0,L889-K889)","v":338668},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K880,IF($E$3=\"Female\",K887,IF($E$3=\"Senior Citizen\",K894,K901)))","v":2910265}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 60 year but less than 80)"]
[0,300000,0,0,0,0,0,{"$f":"H878","v":10000500},{"$f":"VLOOKUP(H892,A892:C896,3)","v":0.3},{"$f":"INDEX(D892:D896,MATCH(I892,C892:C896,0))","v":1000000},{"$f":"INDEX(E892:E896,MATCH(I892,C892:C896,0))","v":120000},{"$f":"IF(H892>H896,VLOOKUP(H892,A892:F896,6),0)","v":0.12},{"$f":"VLOOKUP(H892,A892:G896,7)","v":0.03}]
[{"$f":"B892+1","v":300001},500000,0.1,{"$f":"B892","v":300000},{"$f":"(B893-B892)*C893","v":20000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B893+1","v":500001},1000000,0.2,{"$f":"B893","v":500000},{"$f":"E893+(B894-B893)*C894","v":120000},0,0.03,{"$f":"IF(I892=C896,E895+ROUND((H892-J892),0)*I892,IF(I892=C895,E894+ROUND((H892-J892)*I892,0),IF(I892=C894,E893+ROUND((H892-J892)*I892,0),IF(I892=C893,E892+ROUND((H892-J892)*I892,0),E891+ROUND((H892-J892)*I892,0)))))","v":2820150},{"$f":"MIN(K896:L896)","v":350},{"$f":"ROUND(SUM(H894+I894)*M892,0)","v":84615},{"$f":"SUM(H894:J894)","v":2905115}]
[{"$f":"B894+1","v":1000001},null,0.3,{"$f":"B894","v":1000000},{"$f":"IF(J892=0,0,E894)","v":120000},0.12,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",null,339004]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H889","v":10000000},{"$f":"IF(H892>H896,H892-H896,0)","v":500},{"$f":"IF(I896>0,ROUND(I896*I892,0),0)","v":150},{"$f":"I896-J896","v":350},{"$f":"IF(H894>0,ROUND(H894*L892,0),0)","v":338418},{"$f":"IF(K896>L896,0,L896-K896)","v":338068},null,338934]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess",null,{"$f":"O895-O896","v":70}]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H878","v":10000500},{"$f":"VLOOKUP(H899,A899:C903,3)","v":0.3},{"$f":"INDEX(D899:D903,MATCH(I899,C899:C903,0))","v":1000000},{"$f":"INDEX(E899:E903,MATCH(I899,C899:C903,0))","v":100000},{"$f":"IF(H899>H903,VLOOKUP(H899,A899:F903,6),0)","v":0.12},{"$f":"VLOOKUP(H899,A899:G903,7)","v":0.03}]
[{"$f":"B899+1","v":500001},1000000,0.2,{"$f":"B899","v":500000},{"$f":"(B900-B899)*C900","v":100000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B900+1","v":1000001},null,0.3,{"$f":"B900","v":1000000},{"$f":"IF(J899=0,0,E900)","v":100000},0.12,0.03,{"$f":"IF(I899=C903,E902+ROUND((H899-J899),0)*I899,IF(I899=C902,E901+ROUND((H899-J899)*I899,0),IF(I899=C901,E900+ROUND((H899-J899)*I899,0),IF(I899=C900,E899+ROUND((H899-J899)*I899,0),E898+ROUND((H899-J899)*I899,0)))))","v":2800150},{"$f":"MIN(K903:L903)","v":350},{"$f":"ROUND(SUM(H901+I901)*M899,0)","v":84015},{"$f":"SUM(H901:J901)","v":2884515}]
[null,null,null,null,null,0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H896","v":10000000},{"$f":"IF(H899>H903,H899-H903,0)","v":500},{"$f":"IF(I903>0,ROUND(I903*I899,0),0)","v":150},{"$f":"I903-J903","v":350},{"$f":"IF(H901>0,ROUND(H901*L899,0),0)","v":336018},{"$f":"IF(K903>L903,0,L903-K903)","v":335668}]
[null,null,2016,{"$f":"C904+1","v":2017},null,"2016-17"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C904","v":2016},{"$f":"D904","v":2017}]
[0,250000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H907,A907:C911,3)","v":0.3},{"$f":"INDEX(D907:D911,MATCH(I907,C907:C911,0))","v":1000000},{"$f":"INDEX(E907:E911,MATCH(I907,C907:C911,0))","v":125000},{"$f":"IF(H907>H911,VLOOKUP(H907,A907:F911,6),0)","v":0.15},{"$f":"VLOOKUP(H907,A907:G911,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B907,IF($E$3=\"Female\",B914,IF($E$3=\"Senior Citizen\",B921,B928)))","v":250000},0,{"$f":"O907","v":250000}]
[{"$f":"B907+1","v":250001},500000,0.1,{"$f":"B907","v":250000},{"$f":"(B908-B907)*C908","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O907+1","v":250001},500000,0.1]
[{"$f":"B908+1","v":500001},1000000,0.2,{"$f":"B908","v":500000},{"$f":"E908+(B909-B908)*C909","v":125000},0,0.03,{"$f":"IF(I907=C911,E910+ROUND((H907-J907),0)*I907,IF(I907=C910,E909+ROUND((H907-J907)*I907,0),IF(I907=C909,E908+ROUND((H907-J907)*I907,0),IF(I907=C908,E907+ROUND((H907-J907)*I907,0),E906+ROUND((H907-J907)*I907,0)))))","v":2825150},{"$f":"MIN(K911:L911)","v":350},{"$f":"ROUND(SUM(H909+I909)*M907,0)","v":84765},{"$f":"SUM(H909:J909)","v":2910265},null,null,{"$f":"O908+1","v":500001},1000000,0.2]
[{"$f":"B909+1","v":1000001},null,0.3,{"$f":"B909","v":1000000},{"$f":"IF(J907=0,0,E909)","v":125000},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O909+1","v":1000001},0,0.3]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"D911","v":10000000},{"$f":"IF(H907>H911,H907-H911,0)","v":500},{"$f":"IF(I911>0,ROUND(I911*I907,0),0)","v":150},{"$f":"I911-J911","v":350},{"$f":"IF(H909>0,ROUND(H909*L907,0),0)","v":423773},{"$f":"IF(K911>L911,0,L911-K911)","v":423423},{"$f":"O910+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H909,IF($E$3=\"Female\",H916,IF($E$3=\"Senior Citizen\",H923,H930)))","v":2825150}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I909,IF($E$3=\"Female\",I916,IF($E$3=\"Senior Citizen\",I923,I930)))","v":350}]
[0,250000,0,0,0,0,0,{"$f":"H907","v":10000500},{"$f":"VLOOKUP(H914,A914:C918,3)","v":0.3},{"$f":"INDEX(D914:D918,MATCH(I914,C914:C918,0))","v":1000000},{"$f":"INDEX(E914:E918,MATCH(I914,C914:C918,0))","v":125000},{"$f":"IF(H914>H918,VLOOKUP(H914,A914:F918,6),0)","v":0.15},{"$f":"VLOOKUP(H914,A914:G918,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J909,IF($E$3=\"Female\",J916,IF($E$3=\"Senior Citizen\",J923,J930)))","v":84765}]
[{"$f":"B914+1","v":250001},500000,0.1,{"$f":"B914","v":250000},{"$f":"(B915-B914)*C915","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K909,IF($E$3=\"Female\",K916,IF($E$3=\"Senior Citizen\",K923,K930)))","v":2910265}]
[{"$f":"B915+1","v":500001},1000000,0.2,{"$f":"B915","v":500000},{"$f":"E915+(B916-B915)*C916","v":125000},0,0.03,{"$f":"IF(I914=C918,E917+ROUND((H914-J914),0)*I914,IF(I914=C917,E916+ROUND((H914-J914)*I914,0),IF(I914=C916,E915+ROUND((H914-J914)*I914,0),IF(I914=C915,E914+ROUND((H914-J914)*I914,0),E913+ROUND((H914-J914)*I914,0)))))","v":2825150},{"$f":"MIN(K918:L918)","v":350},{"$f":"ROUND(SUM(H916+I916)*M914,0)","v":84765},{"$f":"SUM(H916:J916)","v":2910265},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A906,IF($E$3=\"Female\",A913,IF($E$3=\"Senior Citizen\",A920,A927)))","v":"(below 60 years)"}]
[{"$f":"B916+1","v":1000001},null,0.3,{"$f":"B916","v":1000000},{"$f":"IF(J914=0,0,E916)","v":125000},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M911,IF($E$3=\"Female\",M918,IF($E$3=\"Senior Citizen\",M925,M932)))","v":423423}]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H911","v":10000000},{"$f":"IF(H914>H918,H914-H918,0)","v":500},{"$f":"IF(I918>0,ROUND(I918*I914,0),0)","v":150},{"$f":"I918-J918","v":350},{"$f":"IF(H916>0,ROUND(H916*L914,0),0)","v":423773},{"$f":"IF(K918>L918,0,L918-K918)","v":423423},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K909,IF($E$3=\"Female\",K916,IF($E$3=\"Senior Citizen\",K923,K930)))","v":2910265}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 60 year but less than 80)"]
[0,300000,0,0,0,0,0,{"$f":"H907","v":10000500},{"$f":"VLOOKUP(H921,A921:C925,3)","v":0.3},{"$f":"INDEX(D921:D925,MATCH(I921,C921:C925,0))","v":1000000},{"$f":"INDEX(E921:E925,MATCH(I921,C921:C925,0))","v":120000},{"$f":"IF(H921>H925,VLOOKUP(H921,A921:F925,6),0)","v":0.15},{"$f":"VLOOKUP(H921,A921:G925,7)","v":0.03}]
[{"$f":"B921+1","v":300001},500000,0.1,{"$f":"B921","v":300000},{"$f":"(B922-B921)*C922","v":20000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B922+1","v":500001},1000000,0.2,{"$f":"B922","v":500000},{"$f":"E922+(B923-B922)*C923","v":120000},0,0.03,{"$f":"IF(I921=C925,E924+ROUND((H921-J921),0)*I921,IF(I921=C924,E923+ROUND((H921-J921)*I921,0),IF(I921=C923,E922+ROUND((H921-J921)*I921,0),IF(I921=C922,E921+ROUND((H921-J921)*I921,0),E920+ROUND((H921-J921)*I921,0)))))","v":2820150},{"$f":"MIN(K925:L925)","v":350},{"$f":"ROUND(SUM(H923+I923)*M921,0)","v":84615},{"$f":"SUM(H923:J923)","v":2905115}]
[{"$f":"B923+1","v":1000001},null,0.3,{"$f":"B923","v":1000000},{"$f":"IF(J921=0,0,E923)","v":120000},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",null,339004]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H918","v":10000000},{"$f":"IF(H921>H925,H921-H925,0)","v":500},{"$f":"IF(I925>0,ROUND(I925*I921,0),0)","v":150},{"$f":"I925-J925","v":350},{"$f":"IF(H923>0,ROUND(H923*L921,0),0)","v":423023},{"$f":"IF(K925>L925,0,L925-K925)","v":422673},null,338934]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess",null,{"$f":"O924-O925","v":70}]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H907","v":10000500},{"$f":"VLOOKUP(H928,A928:C932,3)","v":0.3},{"$f":"INDEX(D928:D932,MATCH(I928,C928:C932,0))","v":1000000},{"$f":"INDEX(E928:E932,MATCH(I928,C928:C932,0))","v":100000},{"$f":"IF(H928>H932,VLOOKUP(H928,A928:F932,6),0)","v":0.15},{"$f":"VLOOKUP(H928,A928:G932,7)","v":0.03}]
[{"$f":"B928+1","v":500001},1000000,0.2,{"$f":"B928","v":500000},{"$f":"(B929-B928)*C929","v":100000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B929+1","v":1000001},null,0.3,{"$f":"B929","v":1000000},{"$f":"IF(J928=0,0,E929)","v":100000},0.15,0.03,{"$f":"IF(I928=C932,E931+ROUND((H928-J928),0)*I928,IF(I928=C931,E930+ROUND((H928-J928)*I928,0),IF(I928=C930,E929+ROUND((H928-J928)*I928,0),IF(I928=C929,E928+ROUND((H928-J928)*I928,0),E927+ROUND((H928-J928)*I928,0)))))","v":2800150},{"$f":"MIN(K932:L932)","v":350},{"$f":"ROUND(SUM(H930+I930)*M928,0)","v":84015},{"$f":"SUM(H930:J930)","v":2884515}]
[null,null,null,null,null,0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H925","v":10000000},{"$f":"IF(H928>H932,H928-H932,0)","v":500},{"$f":"IF(I932>0,ROUND(I932*I928,0),0)","v":150},{"$f":"I932-J932","v":350},{"$f":"IF(H930>0,ROUND(H930*L928,0),0)","v":420023},{"$f":"IF(K932>L932,0,L932-K932)","v":419673}]
[null,null,2017,{"$f":"C933+1","v":2018},null,"2017-18"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit","Tax Category",null,"Tax (inluding addition income)","Tax (excluding addition income)","Surchange on whole amt","Relief (if amt > one crore"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C933","v":2017},{"$f":"D933","v":2018}]
[0,250000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H936,A936:C940,3)","v":0.3},{"$f":"INDEX(D936:D940,MATCH(I936,C936:C940,0))","v":1000000},{"$f":"INDEX(E936:E940,MATCH(I936,C936:C940,0))","v":112500},{"$f":"IF(H936>10000000,15%,IF(H936>5000000,10%,0%))","v":0.15},{"$f":"VLOOKUP(H936,A936:G940,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B936,IF($E$3=\"Female\",B943,IF($E$3=\"Senior Citizen\",B950,B957)))","v":250000},0,{"$f":"O936","v":250000}]
[{"$f":"B936+1","v":250001},500000,0.05,{"$f":"B936","v":250000},{"$f":"(B937-B936)*C937","v":12500},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O936+1","v":250001},500000,0.05,null,{"$f":"$E$3","v":"MALE"},null,{"$f":"INDEX($T$938:$T$941,MATCH($R$937,$R$938:$R$941,0))","v":2812650}]
[{"$f":"B937+1","v":500001},1000000,0.2,{"$f":"B937","v":500000},{"$f":"E937+(B938-B937)*C938","v":112500},0,0.03,{"$f":"IF(I936=C940,E939+ROUND((H936-J936),0)*I936,IF(I936=C939,E938+ROUND((H936-J936)*I936,0),IF(I936=C938,E937+ROUND((H936-J936)*I936,0),IF(I936=C937,E936+ROUND((H936-J936)*I936,0),E935+ROUND((H936-J936)*I936,0)))))","v":2812650},{"$f":"MIN(K940:L940)","v":281600},{"$f":"ROUND(SUM(H938+I938)*M936,0)","v":92828},{"$f":"SUM(H938:J938)","v":3187078},null,null,{"$f":"O937+1","v":500001},1000000,0.2,null,"Male",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(112500),IF($T$943>500000,($T$943-500000)*20%+(12500),IF($T$943>250000,($T$943-250000)*5%,\"0\")))","v":2812650},{"$f":"IF($U$943>1000000,($U$943-1000000)*30%+(112500),IF($U$943>500000,($U$943-500000)*20%+(12500),IF($U$943>250000,($U$943-250000)*5%,\"0\")))","v":2812500},{"$f":"L940","v":421898},{"$f":"ROUND(U938*10%,0)","v":281250}]
[{"$f":"B938+1","v":1000001},null,0.3,{"$f":"B938","v":1000000},{"$f":"IF(J936=0,0,E938)","v":112500},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O938+1","v":1000001},0,0.3,null,"Female",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(112500),IF($T$943>500000,($T$943-500000)*20%+(12500),IF($T$943>250000,($T$943-250000)*5%,\"0\")))","v":2812650},{"$f":"IF($U$943>1000000,($U$943-1000000)*30%+(112500),IF($U$943>500000,($U$943-500000)*20%+(12500),IF($U$943>250000,($U$943-250000)*5%,\"0\")))","v":2812500},{"$f":"L947","v":421898},{"$f":"ROUND(U939*10%,0)","v":281250}]
["Surcharge Limit",null,null,{"$f":"IF(L936=10%,5000000,10000000)","v":10000000},null,null,null,{"$f":"D940","v":10000000},{"$f":"IF(H936>H940,H936-H940,0)","v":500},{"$f":"IF(I940>0,ROUND(I940*I936,0),0)","v":150},{"$f":"IF(H940>=10000000,Q940+(I940-J940),(I940-J940))","v":281600},{"$f":"IF(H938>0,ROUND(H938*L936,0),0)","v":421898},{"$f":"IF(K940>L940,0,L940-K940)","v":140298},{"$f":"O939+1","v":1},0,0,{"$f":"W938","v":281250},"Senior Citizen",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(120000),IF($T$943>500000,($T$943-500000)*20%+(20000),IF($T$943>300000,($T$943-300000)*10%,\"0\")))","v":2820150},{"$f":"IF($U$943>1000000,($U$943-1000000)*30%+(110000),IF($U$943>500000,($U$943-500000)*20%+(10000),IF($U$943>300000,($U$943-300000)*5%,\"0\")))","v":2810000},{"$f":"L954","v":421523},{"$f":"ROUND(U940*10%,0)","v":281000}]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H938,IF($E$3=\"Female\",H945,IF($E$3=\"Senior Citizen\",H952,H959)))","v":2812650},null,"Very Senior Citizen",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(100000),IF($T$943>500000,($T$943-500000)*20%,\"0\"))","v":2800150},{"$f":"IF($U$943>1000000,($U$943-1000000)*30%+(100000),IF($U$943>500000,($U$943-500000)*20%,\"0\"))","v":2800000},{"$f":"L961","v":420023},{"$f":"ROUND(U941*10%,0)","v":280000}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I938,IF($E$3=\"Female\",I945,IF($E$3=\"Senior Citizen\",I952,I959)))","v":281600}]
[0,250000,0,0,0,0,0,{"$f":"H936","v":10000500},{"$f":"VLOOKUP(H943,A943:C947,3)","v":0.3},{"$f":"INDEX(D943:D947,MATCH(I943,C943:C947,0))","v":1000000},{"$f":"INDEX(E943:E947,MATCH(I943,C943:C947,0))","v":112500},{"$f":"IF(H943>10000000,15%,IF(H943>5000000,10%,0%))","v":0.15},{"$f":"VLOOKUP(H943,A943:G947,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J938,IF($E$3=\"Female\",J945,IF($E$3=\"Senior Citizen\",J952,J959)))","v":92828},null,"Tax Income",null,{"$f":"$E$4","v":10000500},{"$f":"S944","v":10000000}]
[{"$f":"B943+1","v":250001},500000,0.05,{"$f":"B943","v":250000},{"$f":"(B944-B943)*C944","v":12500},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K938,IF($E$3=\"Female\",K945,IF($E$3=\"Senior Citizen\",K952,K959)))","v":3187078},null,5000001,10000000,0.1,{"$f":"IF($T$943<=5000000,0,IF($T$943>5000000,ROUND((S944-5000000)*10%,0),IF($T$943>10000000,ROUND((T943-S944)*15%,0))))","v":500000}]
[{"$f":"B944+1","v":500001},1000000,0.2,{"$f":"B944","v":500000},{"$f":"E944+(B945-B944)*C945","v":112500},0,0.03,{"$f":"IF(I943=C947,E946+ROUND((H943-J943),0)*I943,IF(I943=C946,E945+ROUND((H943-J943)*I943,0),IF(I943=C945,E944+ROUND((H943-J943)*I943,0),IF(I943=C944,E943+ROUND((H943-J943)*I943,0),E942+ROUND((H943-J943)*I943,0)))))","v":2812650},{"$f":"MIN(K947:L947)","v":281600},{"$f":"ROUND(SUM(H945+I945)*M943,0)","v":92828},{"$f":"SUM(H945:J945)","v":3187078},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A935,IF($E$3=\"Female\",A942,IF($E$3=\"Senior Citizen\",A949,A956)))","v":"(below 60 years)"},null,{"$f":"S944+1","v":10000001},null,0.15,{"$f":"$T$943-R945+1","v":500}]
[{"$f":"B945+1","v":1000001},null,0.3,{"$f":"B945","v":1000000},{"$f":"IF(J943=0,0,E945)","v":112500},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M940,IF($E$3=\"Female\",M947,IF($E$3=\"Senior Citizen\",M954,M961)))","v":140298}]
["Surcharge Limit",null,null,{"$f":"IF(L943=10%,5000000,10000000)","v":10000000},null,null,null,{"$f":"H940","v":10000000},{"$f":"IF(H943>H947,H943-H947,0)","v":500},{"$f":"IF(I947>0,ROUND(I947*I943,0),0)","v":150},{"$f":"IF(H947>=10000000,Q947+(I947-J947),(I947-J947))","v":281600},{"$f":"IF(H945>0,ROUND(H945*L943,0),0)","v":421898},{"$f":"IF(K947>L947,0,L947-K947)","v":140298},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K938,IF($E$3=\"Female\",K945,IF($E$3=\"Senior Citizen\",K952,K959)))","v":3187078},{"$f":"W939","v":281250}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 60 year but less than 80)"]
[0,300000,0,0,0,0,0,{"$f":"H936","v":10000500},{"$f":"VLOOKUP(H950,A950:C954,3)","v":0.3},{"$f":"INDEX(D950:D954,MATCH(I950,C950:C954,0))","v":1000000},{"$f":"INDEX(E950:E954,MATCH(I950,C950:C954,0))","v":110000},{"$f":"IF(H950>10000000,15%,IF(H950>5000000,10%,0%))","v":0.15},{"$f":"VLOOKUP(H950,A950:G954,7)","v":0.03}]
[{"$f":"B950+1","v":300001},500000,0.05,{"$f":"B950","v":300000},{"$f":"(B951-B950)*C951","v":10000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B951+1","v":500001},1000000,0.2,{"$f":"B951","v":500000},{"$f":"E951+(B952-B951)*C952","v":110000},0,0.03,{"$f":"IF(I950=C954,E953+ROUND((H950-J950),0)*I950,IF(I950=C953,E952+ROUND((H950-J950)*I950,0),IF(I950=C952,E951+ROUND((H950-J950)*I950,0),IF(I950=C951,E950+ROUND((H950-J950)*I950,0),E949+ROUND((H950-J950)*I950,0)))))","v":2810150},{"$f":"MIN(K954:L954)","v":281350},{"$f":"ROUND(SUM(H952+I952)*M950,0)","v":92745},{"$f":"SUM(H952:J952)","v":3184245}]
[{"$f":"B952+1","v":1000001},null,0.3,{"$f":"B952","v":1000000},{"$f":"IF(J950=0,0,E952)","v":110000},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L950=10%,5000000,10000000)","v":10000000},null,null,null,{"$f":"H947","v":10000000},{"$f":"IF(H950>H954,H950-H954,0)","v":500},{"$f":"IF(I954>0,ROUND(I954*I950,0),0)","v":150},{"$f":"IF(H954>=10000000,Q954+(I954-J954),(I954-J954))","v":281350},{"$f":"IF(H952>0,ROUND(H952*L950,0),0)","v":421523},{"$f":"IF(K954>L954,0,L954-K954)","v":140173},null,null,null,{"$f":"W940","v":281000}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H936","v":10000500},{"$f":"VLOOKUP(H957,A957:C961,3)","v":0.3},{"$f":"INDEX(D957:D961,MATCH(I957,C957:C961,0))","v":1000000},{"$f":"INDEX(E957:E961,MATCH(I957,C957:C961,0))","v":100000},{"$f":"IF(H957>10000000,15%,IF(H957>5000000,10%,0%))","v":0.15},{"$f":"VLOOKUP(H957,A957:G961,7)","v":0.03}]
[{"$f":"B957+1","v":500001},1000000,0.2,{"$f":"B957","v":500000},{"$f":"(B958-B957)*C958","v":100000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B958+1","v":1000001},null,0.3,{"$f":"B958","v":1000000},{"$f":"IF(J957=0,0,E958)","v":100000},0.15,0.03,{"$f":"IF(I957=C961,E960+ROUND((H957-J957),0)*I957,IF(I957=C960,E959+ROUND((H957-J957)*I957,0),IF(I957=C959,E958+ROUND((H957-J957)*I957,0),IF(I957=C958,E957+ROUND((H957-J957)*I957,0),E956+ROUND((H957-J957)*I957,0)))))","v":2800150},{"$f":"MIN(K961:L961)","v":280350},{"$f":"ROUND(SUM(H959+I959)*M957,0)","v":92415},{"$f":"SUM(H959:J959)","v":3172915}]
[null,null,null,null,null,0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L957=10%,5000000,10000000)","v":10000000},null,null,null,{"$f":"H954","v":10000000},{"$f":"IF(H957>H961,H957-H961,0)","v":500},{"$f":"IF(I961>0,ROUND(I961*I957,0),0)","v":150},{"$f":"IF(H961>=10000000,Q961+(I961-J961),(I961-J961))","v":280350},{"$f":"IF(H959>0,ROUND(H959*L957,0),0)","v":420023},{"$f":"IF(K961>L961,0,L961-K961)","v":139673},null,null,null,{"$f":"W941","v":280000}]
[null,null,2018,{"$f":"C962+1","v":2019},null,"2018-19"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit","Tax Category",null,"Tax (inluding addition income)","Tax (excluding addition income)","Surchange on whole amt","Relief (if amt > one crore"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C962","v":2018},{"$f":"D962","v":2019}]
[0,250000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H965,A965:C969,3)","v":0.3},{"$f":"INDEX(D965:D969,MATCH(I965,C965:C969,0))","v":1000000},{"$f":"INDEX(E965:E969,MATCH(I965,C965:C969,0))","v":112500},{"$f":"IF(H965>10000000,15%,IF(H965>5000000,10%,0%))","v":0.15},0.04,0,{"$f":"IF($E$3=\"Male\",B965,IF($E$3=\"Female\",B972,IF($E$3=\"Senior Citizen\",B979,B986)))","v":250000},0,{"$f":"O965","v":250000}]
[{"$f":"B965+1","v":250001},500000,0.05,{"$f":"B965","v":250000},{"$f":"(B966-B965)*C966","v":12500},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O965+1","v":250001},500000,0.05,null,{"$f":"$E$3","v":"MALE"},null,{"$f":"INDEX($T$938:$T$941,MATCH($R$937,$R$938:$R$941,0))","v":2812650}]
[{"$f":"B966+1","v":500001},1000000,0.2,{"$f":"B966","v":500000},{"$f":"E966+(B967-B966)*C967","v":112500},0,0.03,{"$f":"IF(I965=C969,E968+ROUND((H965-J965),0)*I965,IF(I965=C968,E967+ROUND((H965-J965)*I965,0),IF(I965=C967,E966+ROUND((H965-J965)*I965,0),IF(I965=C966,E965+ROUND((H965-J965)*I965,0),E964+ROUND((H965-J965)*I965,0)))))","v":2812650},{"$f":"MIN(K969:L969)","v":281600},{"$f":"ROUND(SUM(H967+I967)*M965,0)","v":123770},{"$f":"SUM(H967:J967)","v":3218020},null,null,{"$f":"O966+1","v":500001},1000000,0.2,null,"Male",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(112500),IF($T$943>500000,($T$943-500000)*20%+(12500),IF($T$943>250000,($T$943-250000)*5%,\"0\")))","v":2812650},{"$f":"IF($U$943>1000000,($U$943-1000000)*30%+(112500),IF($U$943>500000,($U$943-500000)*20%+(12500),IF($U$943>250000,($U$943-250000)*5%,\"0\")))","v":2812500},{"$f":"L969","v":421898},{"$f":"ROUND(U967*10%,0)","v":281250}]
[{"$f":"B967+1","v":1000001},null,0.3,{"$f":"B967","v":1000000},{"$f":"IF(J965=0,0,E967)","v":112500},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O967+1","v":1000001},0,0.3,null,"Female",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(112500),IF($T$943>500000,($T$943-500000)*20%+(12500),IF($T$943>250000,($T$943-250000)*5%,\"0\")))","v":2812650},{"$f":"IF($U$943>1000000,($U$943-1000000)*30%+(112500),IF($U$943>500000,($U$943-500000)*20%+(12500),IF($U$943>250000,($U$943-250000)*5%,\"0\")))","v":2812500},{"$f":"L976","v":421898},{"$f":"ROUND(U968*10%,0)","v":281250}]
["Surcharge Limit",null,null,{"$f":"IF(L965=10%,5000000,10000000)","v":10000000},null,null,null,{"$f":"D969","v":10000000},{"$f":"IF(H965>H969,H965-H969,0)","v":500},{"$f":"IF(I969>0,ROUND(I969*I965,0),0)","v":150},{"$f":"IF(H969>=10000000,Q969+(I969-J969),(I969-J969))","v":281600},{"$f":"IF(H967>0,ROUND(H967*L965,0),0)","v":421898},{"$f":"IF(K969>L969,0,L969-K969)","v":140298},{"$f":"O968+1","v":1},0,0,{"$f":"W967","v":281250},"Senior Citizen",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(120000),IF($T$943>500000,($T$943-500000)*20%+(20000),IF($T$943>300000,($T$943-300000)*10%,\"0\")))","v":2820150},{"$f":"IF($U$943>1000000,($U$943-1000000)*30%+(110000),IF($U$943>500000,($U$943-500000)*20%+(10000),IF($U$943>300000,($U$943-300000)*5%,\"0\")))","v":2810000},{"$f":"L983","v":421523},{"$f":"ROUND(U969*10%,0)","v":281000}]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H967,IF($E$3=\"Female\",H974,IF($E$3=\"Senior Citizen\",H981,H988)))","v":2812650},null,"Very Senior Citizen",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(100000),IF($T$943>500000,($T$943-500000)*20%,\"0\"))","v":2800150},{"$f":"IF($U$943>1000000,($U$943-1000000)*30%+(100000),IF($U$943>500000,($U$943-500000)*20%,\"0\"))","v":2800000},{"$f":"L990","v":420023},{"$f":"ROUND(U970*10%,0)","v":280000}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I967,IF($E$3=\"Female\",I974,IF($E$3=\"Senior Citizen\",I981,I988)))","v":281600}]
[0,250000,0,0,0,0,0,{"$f":"H965","v":10000500},{"$f":"VLOOKUP(H972,A972:C976,3)","v":0.3},{"$f":"INDEX(D972:D976,MATCH(I972,C972:C976,0))","v":1000000},{"$f":"INDEX(E972:E976,MATCH(I972,C972:C976,0))","v":112500},{"$f":"IF(H972>10000000,15%,IF(H972>5000000,10%,0%))","v":0.15},0.04,"E. CESS",null,{"$f":"IF($E$3=\"Male\",J967,IF($E$3=\"Female\",J974,IF($E$3=\"Senior Citizen\",J981,J988)))","v":123770},null,"Tax Income",null,{"$f":"$E$4","v":10000500},{"$f":"S973","v":10000000}]
[{"$f":"B972+1","v":250001},500000,0.05,{"$f":"B972","v":250000},{"$f":"(B973-B972)*C973","v":12500},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K967,IF($E$3=\"Female\",K974,IF($E$3=\"Senior Citizen\",K981,K988)))","v":3218020},null,5000001,10000000,0.1,{"$f":"IF($T$943<=5000000,0,IF($T$943>5000000,ROUND((S973-5000000)*10%,0),IF($T$943>10000000,ROUND((T972-S973)*15%,0))))","v":500000}]
[{"$f":"B973+1","v":500001},1000000,0.2,{"$f":"B973","v":500000},{"$f":"E973+(B974-B973)*C974","v":112500},0,0.03,{"$f":"IF(I972=C976,E975+ROUND((H972-J972),0)*I972,IF(I972=C975,E974+ROUND((H972-J972)*I972,0),IF(I972=C974,E973+ROUND((H972-J972)*I972,0),IF(I972=C973,E972+ROUND((H972-J972)*I972,0),E971+ROUND((H972-J972)*I972,0)))))","v":2812650},{"$f":"MIN(K976:L976)","v":281600},{"$f":"ROUND(SUM(H974+I974)*M972,0)","v":123770},{"$f":"SUM(H974:J974)","v":3218020},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A964,IF($E$3=\"Female\",A971,IF($E$3=\"Senior Citizen\",A978,A985)))","v":"(below 60 years)"},null,{"$f":"S973+1","v":10000001},null,0.15,{"$f":"$T$943-R974+1","v":500}]
[{"$f":"B974+1","v":1000001},null,0.3,{"$f":"B974","v":1000000},{"$f":"IF(J972=0,0,E974)","v":112500},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M969,IF($E$3=\"Female\",M976,IF($E$3=\"Senior Citizen\",M983,M990)))","v":140298}]
["Surcharge Limit",null,null,{"$f":"IF(L972=10%,5000000,10000000)","v":10000000},null,null,null,{"$f":"H969","v":10000000},{"$f":"IF(H972>H976,H972-H976,0)","v":500},{"$f":"IF(I976>0,ROUND(I976*I972,0),0)","v":150},{"$f":"IF(H976>=10000000,Q976+(I976-J976),(I976-J976))","v":281600},{"$f":"IF(H974>0,ROUND(H974*L972,0),0)","v":421898},{"$f":"IF(K976>L976,0,L976-K976)","v":140298},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K967,IF($E$3=\"Female\",K974,IF($E$3=\"Senior Citizen\",K981,K988)))","v":3218020},{"$f":"W968","v":281250}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 60 year but less than 80)"]
[0,300000,0,0,0,0,0,{"$f":"H965","v":10000500},{"$f":"VLOOKUP(H979,A979:C983,3)","v":0.3},{"$f":"INDEX(D979:D983,MATCH(I979,C979:C983,0))","v":1000000},{"$f":"INDEX(E979:E983,MATCH(I979,C979:C983,0))","v":110000},{"$f":"IF(H979>10000000,15%,IF(H979>5000000,10%,0%))","v":0.15},0.04]
[{"$f":"B979+1","v":300001},500000,0.05,{"$f":"B979","v":300000},{"$f":"(B980-B979)*C980","v":10000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B980+1","v":500001},1000000,0.2,{"$f":"B980","v":500000},{"$f":"E980+(B981-B980)*C981","v":110000},0,0.03,{"$f":"IF(I979=C983,E982+ROUND((H979-J979),0)*I979,IF(I979=C982,E981+ROUND((H979-J979)*I979,0),IF(I979=C981,E980+ROUND((H979-J979)*I979,0),IF(I979=C980,E979+ROUND((H979-J979)*I979,0),E978+ROUND((H979-J979)*I979,0)))))","v":2810150},{"$f":"MIN(K983:L983)","v":281350},{"$f":"ROUND(SUM(H981+I981)*M979,0)","v":123660},{"$f":"SUM(H981:J981)","v":3215160}]
[{"$f":"B981+1","v":1000001},null,0.3,{"$f":"B981","v":1000000},{"$f":"IF(J979=0,0,E981)","v":110000},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L979=10%,5000000,10000000)","v":10000000},null,null,null,{"$f":"H976","v":10000000},{"$f":"IF(H979>H983,H979-H983,0)","v":500},{"$f":"IF(I983>0,ROUND(I983*I979,0),0)","v":150},{"$f":"IF(H983>=10000000,Q983+(I983-J983),(I983-J983))","v":281350},{"$f":"IF(H981>0,ROUND(H981*L979,0),0)","v":421523},{"$f":"IF(K983>L983,0,L983-K983)","v":140173},null,null,null,{"$f":"W969","v":281000}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H965","v":10000500},{"$f":"VLOOKUP(H986,A986:C990,3)","v":0.3},{"$f":"INDEX(D986:D990,MATCH(I986,C986:C990,0))","v":1000000},{"$f":"INDEX(E986:E990,MATCH(I986,C986:C990,0))","v":100000},{"$f":"IF(H986>10000000,15%,IF(H986>5000000,10%,0%))","v":0.15},0.04]
[{"$f":"B986+1","v":500001},1000000,0.2,{"$f":"B986","v":500000},{"$f":"(B987-B986)*C987","v":100000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B987+1","v":1000001},null,0.3,{"$f":"B987","v":1000000},{"$f":"IF(J986=0,0,E987)","v":100000},0.15,0.03,{"$f":"IF(I986=C990,E989+ROUND((H986-J986),0)*I986,IF(I986=C989,E988+ROUND((H986-J986)*I986,0),IF(I986=C988,E987+ROUND((H986-J986)*I986,0),IF(I986=C987,E986+ROUND((H986-J986)*I986,0),E985+ROUND((H986-J986)*I986,0)))))","v":2800150},{"$f":"MIN(K990:L990)","v":280350},{"$f":"ROUND(SUM(H988+I988)*M986,0)","v":123220},{"$f":"SUM(H988:J988)","v":3203720}]
[null,null,null,null,null,0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L986=10%,5000000,10000000)","v":10000000},null,null,null,{"$f":"H983","v":10000000},{"$f":"IF(H986>H990,H986-H990,0)","v":500},{"$f":"IF(I990>0,ROUND(I990*I986,0),0)","v":150},{"$f":"IF(H990>=10000000,Q990+(I990-J990),(I990-J990))","v":280350},{"$f":"IF(H988>0,ROUND(H988*L986,0),0)","v":420023},{"$f":"IF(K990>L990,0,L990-K990)","v":139673},null,null,null,{"$f":"W970","v":280000}]
[null,null,2019,{"$f":"C991+1","v":2020},null,"2019-20"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit","Tax Category",null,"Tax (inluding addition income)","Tax (excluding addition income)","Surchange on whole amt","Relief (if amt > one crore",null,"Surcharge Table (2019-20)"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C991","v":2019},{"$f":"D991","v":2020},null,null,null,null,null,null,null,null,0,5000000,0]
[0,250000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H994,A994:C998,3)","v":0.3},{"$f":"INDEX(D994:D998,MATCH(I994,C994:C998,0))","v":1000000},{"$f":"INDEX(E994:E998,MATCH(I994,C994:C998,0))","v":112500},{"$f":"VLOOKUP($H$994,$Y$993:$AA$997,3)","v":0.15},0.04,0,{"$f":"IF($E$3=\"Male\",B994,IF($E$3=\"Female\",B1001,IF($E$3=\"Senior Citizen\",B1008,B1015)))","v":250000},0,{"$f":"O994","v":250000},null,null,null,null,null,null,null,{"$f":"Z993+1","v":5000001},10000000,0.1]
[{"$f":"B994+1","v":250001},500000,0.05,{"$f":"B994","v":250000},{"$f":"(B995-B994)*C995","v":12500},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O994+1","v":250001},500000,0.05,null,{"$f":"$E$3","v":"MALE"},null,{"$f":"INDEX($T$938:$T$941,MATCH($R$937,$R$938:$R$941,0))","v":2812650},null,null,{"$f":"IF($S$1001=37%,25%,IF($S$1001=25%,15%,IF($S$1001=15%,10%,0)))","v":0.1},null,{"$f":"Z994+1","v":10000001},20000000,0.15]
[{"$f":"B995+1","v":500001},1000000,0.2,{"$f":"B995","v":500000},{"$f":"E995+(B996-B995)*C996","v":112500},0,0.04,{"$f":"IF(I994=C998,E997+ROUND((H994-J994),0)*I994,IF(I994=C997,E996+ROUND((H994-J994)*I994,0),IF(I994=C996,E995+ROUND((H994-J994)*I994,0),IF(I994=C995,E994+ROUND((H994-J994)*I994,0),E993+ROUND((H994-J994)*I994,0)))))","v":2812650},{"$f":"MIN(K998:L998)","v":281600},{"$f":"ROUND(SUM(H996+I996)*M994,0)","v":123770},{"$f":"SUM(H996:J996)","v":3218020},null,null,{"$f":"O995+1","v":500001},1000000,0.2,null,"Male",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(112500),IF($T$943>500000,($T$943-500000)*20%+(12500),IF($T$943>250000,($T$943-250000)*5%,\"0\")))","v":2812650},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(112500),IF($U$1001>500000,($U$1001-500000)*20%+(12500),IF($U$1001>250000,($U$1001-250000)*5%,\"0\")))","v":2812500},{"$f":"ROUND(T996*$S$1001,0)","v":421898},{"$f":"ROUND(U996*$W$995,0)","v":281250},{"$f":"T996+V996-U996-W996","v":140798},{"$f":"Z995+1","v":20000001},50000000,0.25]
[{"$f":"B996+1","v":1000001},null,0.3,{"$f":"B996","v":1000000},{"$f":"IF(J994=0,0,E996)","v":112500},{"$f":"L994","v":0.15},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O996+1","v":1000001},0,0.3,null,"Female",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(112500),IF($T$943>500000,($T$943-500000)*20%+(12500),IF($T$943>250000,($T$943-250000)*5%,\"0\")))","v":2812650},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(112500),IF($U$1001>500000,($U$1001-500000)*20%+(12500),IF($U$1001>250000,($U$1001-250000)*5%,\"0\")))","v":2812500},{"$f":"ROUND(T997*$S$1001,0)","v":421898},{"$f":"ROUND(U997*$W$995,0)","v":281250},{"$f":"T997+V997-U997-W997","v":140798},{"$f":"Z996+1","v":50000001},null,0.37]
["Surcharge Limit",null,null,{"$f":"IF(L994=10%,5000000,IF(L994=15%,10000000,IF(L994=25%,20000000,50000000)))","v":10000000},null,null,null,{"$f":"D998","v":10000000},{"$f":"IF(H994>H998,H994-H998,0)","v":500},{"$f":"IF(I998>0,ROUND(I998*I994,0),0)","v":150},{"$f":"IF(H998>=D998,Q998+(I998-J998),(I998-J998))","v":281600},{"$f":"IF(H996>0,ROUND(H996*L994,0),0)","v":421898},{"$f":"IF(K998>L998,0,L998-K998)","v":140298},{"$f":"O997+1","v":1},0,0,{"$f":"W996","v":281250},"Senior Citizen",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(120000),IF($T$943>500000,($T$943-500000)*20%+(20000),IF($T$943>300000,($T$943-300000)*10%,\"0\")))","v":2820150},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(110000),IF($U$1001>500000,($U$1001-500000)*20%+(10000),IF($U$1001>300000,($U$1001-300000)*5%,\"0\")))","v":2810000},{"$f":"ROUND(T998*$S$1001,0)","v":423023},{"$f":"ROUND(U998*$W$995,0)","v":281000},{"$f":"T998+V998-U998-W998","v":152173}]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H996,IF($E$3=\"Female\",H1003,IF($E$3=\"Senior Citizen\",H1010,H1017)))","v":2812650},null,"Very Senior Citizen",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(100000),IF($T$943>500000,($T$943-500000)*20%,\"0\"))","v":2800150},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(100000),IF($U$1001>500000,($U$1001-500000)*20%,\"0\"))","v":2800000},{"$f":"ROUND(T999*$S$1001,0)","v":420023},{"$f":"ROUND(U999*$W$995,0)","v":280000},{"$f":"T999+V999-U999-W999","v":140173}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I996,IF($E$3=\"Female\",I1003,IF($E$3=\"Senior Citizen\",I1010,I1017)))","v":281600}]
[0,250000,0,0,0,0,0,{"$f":"H994","v":10000500},{"$f":"VLOOKUP(H1001,A1001:C1005,3)","v":0.3},{"$f":"INDEX(D1001:D1005,MATCH(I1001,C1001:C1005,0))","v":1000000},{"$f":"INDEX(E1001:E1005,MATCH(I1001,C1001:C1005,0))","v":112500},{"$f":"L994","v":0.15},0.04,"E. CESS",null,{"$f":"IF($E$3=\"Male\",J996,IF($E$3=\"Female\",J1003,IF($E$3=\"Senior Citizen\",J1010,J1017)))","v":123770},null,"Tax Income",{"$f":"L994","v":0.15},{"$f":"$E$4","v":10000500},{"$f":"IF($S$1001=T1006,S1005,IF(S1001=T1005,S1004,IF(S1001=T1004,S1003,S1002)))","v":10000000}]
[{"$f":"B1001+1","v":250001},500000,0.05,{"$f":"B1001","v":250000},{"$f":"(B1002-B1001)*C1002","v":12500},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K996,IF($E$3=\"Female\",K1003,IF($E$3=\"Senior Citizen\",K1010,K1017)))","v":3218020},null,0,5000000,0,{"$f":"S1004","v":20000000}]
[{"$f":"B1002+1","v":500001},1000000,0.2,{"$f":"B1002","v":500000},{"$f":"E1002+(B1003-B1002)*C1003","v":112500},0,0.04,{"$f":"IF(I1001=C1005,E1004+ROUND((H1001-J1001),0)*I1001,IF(I1001=C1004,E1003+ROUND((H1001-J1001)*I1001,0),IF(I1001=C1003,E1002+ROUND((H1001-J1001)*I1001,0),IF(I1001=C1002,E1001+ROUND((H1001-J1001)*I1001,0),E1000+ROUND((H1001-J1001)*I1001,0)))))","v":2812650},{"$f":"MIN(K1005:L1005)","v":281600},{"$f":"ROUND(SUM(H1003+I1003)*M1001,0)","v":123770},{"$f":"SUM(H1003:J1003)","v":3218020},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A993,IF($E$3=\"Female\",A1000,IF($E$3=\"Senior Citizen\",A1007,A1014)))","v":"(below 60 years)"},null,{"$f":"S1002+1","v":5000001},10000000,0.1,{"$f":"$T$943-R1003+1","v":5000500}]
[{"$f":"B1003+1","v":1000001},null,0.3,{"$f":"B1003","v":1000000},{"$f":"IF(J1001=0,0,E1003)","v":112500},{"$f":"L1001","v":0.15},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M998,IF($E$3=\"Female\",M1005,IF($E$3=\"Senior Citizen\",M1012,M1019)))","v":140298},null,{"$f":"S1003+1","v":10000001},20000000,0.15]
["Surcharge Limit",null,null,{"$f":"IF(L1001=10%,5000000,IF(L1001=15%,10000000,IF(L1001=25%,20000000,50000000)))","v":10000000},null,null,null,{"$f":"H998","v":10000000},{"$f":"IF(H1001>H1005,H1001-H1005,0)","v":500},{"$f":"IF(I1005>0,ROUND(I1005*I1001,0),0)","v":150},{"$f":"IF(H1005>=D1005,Q1005+(I1005-J1005),(I1005-J1005))","v":281600},{"$f":"IF(H1003>0,ROUND(H1003*L1001,0),0)","v":421898},{"$f":"IF(K1005>L1005,0,L1005-K1005)","v":140298},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K996,IF($E$3=\"Female\",K1003,IF($E$3=\"Senior Citizen\",K1010,K1017)))","v":3218020},{"$f":"W997","v":281250},{"$f":"S1004+1","v":20000001},50000000,0.25]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess",null,null,null,null,{"$f":"S1005+1","v":50000001},null,0.37]
["(Above 60 year but less than 80)"]
[0,300000,0,0,0,0,0,{"$f":"H994","v":10000500},{"$f":"VLOOKUP(H1008,A1008:C1012,3)","v":0.3},{"$f":"INDEX(D1008:D1012,MATCH(I1008,C1008:C1012,0))","v":1000000},{"$f":"INDEX(E1008:E1012,MATCH(I1008,C1008:C1012,0))","v":110000},{"$f":"L994","v":0.15},0.04]
[{"$f":"B1008+1","v":300001},500000,0.05,{"$f":"B1008","v":300000},{"$f":"(B1009-B1008)*C1009","v":10000},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B1009+1","v":500001},1000000,0.2,{"$f":"B1009","v":500000},{"$f":"E1009+(B1010-B1009)*C1010","v":110000},0,0.04,{"$f":"IF(I1008=C1012,E1011+ROUND((H1008-J1008),0)*I1008,IF(I1008=C1011,E1010+ROUND((H1008-J1008)*I1008,0),IF(I1008=C1010,E1009+ROUND((H1008-J1008)*I1008,0),IF(I1008=C1009,E1008+ROUND((H1008-J1008)*I1008,0),E1007+ROUND((H1008-J1008)*I1008,0)))))","v":2810150},{"$f":"MIN(K1012:L1012)","v":281350},{"$f":"ROUND(SUM(H1010+I1010)*M1008,0)","v":123660},{"$f":"SUM(H1010:J1010)","v":3215160}]
[{"$f":"B1010+1","v":1000001},null,0.3,{"$f":"B1010","v":1000000},{"$f":"IF(J1008=0,0,E1010)","v":110000},{"$f":"L1008","v":0.15},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L1008=10%,5000000,IF(L1008=15%,10000000,IF(L1008=25%,20000000,50000000)))","v":10000000},null,null,null,{"$f":"H1005","v":10000000},{"$f":"IF(H1008>H1012,H1008-H1012,0)","v":500},{"$f":"IF(I1012>0,ROUND(I1012*I1008,0),0)","v":150},{"$f":"IF(H1012>=D1012,Q1012+(I1012-J1012),(I1012-J1012))","v":281350},{"$f":"IF(H1010>0,ROUND(H1010*L1008,0),0)","v":421523},{"$f":"IF(K1012>L1012,0,L1012-K1012)","v":140173},null,null,null,{"$f":"W998","v":281000}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H994","v":10000500},{"$f":"VLOOKUP(H1015,A1015:C1019,3)","v":0.3},{"$f":"INDEX(D1015:D1019,MATCH(I1015,C1015:C1019,0))","v":1000000},{"$f":"INDEX(E1015:E1019,MATCH(I1015,C1015:C1019,0))","v":100000},{"$f":"L994","v":0.15},0.04]
[{"$f":"B1015+1","v":500001},1000000,0.2,{"$f":"B1015","v":500000},{"$f":"(B1016-B1015)*C1016","v":100000},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B1016+1","v":1000001},null,0.3,{"$f":"B1016","v":1000000},{"$f":"IF(J1015=0,0,E1016)","v":100000},0,0.04,{"$f":"IF(I1015=C1019,E1018+ROUND((H1015-J1015),0)*I1015,IF(I1015=C1018,E1017+ROUND((H1015-J1015)*I1015,0),IF(I1015=C1017,E1016+ROUND((H1015-J1015)*I1015,0),IF(I1015=C1016,E1015+ROUND((H1015-J1015)*I1015,0),E1014+ROUND((H1015-J1015)*I1015,0)))))","v":2800150},{"$f":"MIN(K1019:L1019)","v":280350},{"$f":"ROUND(SUM(H1017+I1017)*M1015,0)","v":123220},{"$f":"SUM(H1017:J1017)","v":3203720}]
[null,null,null,null,null,{"$f":"L1015","v":0.15},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L1015=10%,5000000,IF(L1015=15%,10000000,IF(L1015=25%,20000000,50000000)))","v":10000000},null,null,null,{"$f":"H1012","v":10000000},{"$f":"IF(H1015>H1019,H1015-H1019,0)","v":500},{"$f":"IF(I1019>0,ROUND(I1019*I1015,0),0)","v":150},{"$f":"IF(H1019>=D1019,Q1019+(I1019-J1019),(I1019-J1019))","v":280350},{"$f":"IF(H1017>0,ROUND(H1017*L1015,0),0)","v":420023},{"$f":"IF(K1019>L1019,0,L1019-K1019)","v":139673},null,null,null,{"$f":"W999","v":280000}]
[null,null,2020,{"$f":"C1020+1","v":2021},null,"2020-21"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit","Tax Category",null,"Tax (inluding addition income)","Tax (excluding addition income)","Surchange on whole amt","Relief (if amt > one crore",null,"Surcharge Table (2019-20)"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C1020","v":2020},{"$f":"D1020","v":2021},null,null,null,null,null,null,null,null,0,5000000,0]
[0,250000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H1023,A1023:C1027,3)","v":0.3},{"$f":"INDEX(D1023:D1027,MATCH(I1023,C1023:C1027,0))","v":1000000},{"$f":"INDEX(E1023:E1027,MATCH(I1023,C1023:C1027,0))","v":112500},{"$f":"VLOOKUP($H$994,$Y$993:$AA$997,3)","v":0.15},0.04,0,{"$f":"IF($E$3=\"Male\",B1023,IF($E$3=\"Female\",B1030,IF($E$3=\"Senior Citizen\",B1037,B1044)))","v":250000},{"$f":"IF($E$3=\"Male\",C1023,IF($E$3=\"Female\",C1030,IF($E$3=\"Senior Citizen\",C1037,C1044)))","v":0},{"$f":"O1023","v":250000},null,null,null,null,null,null,null,{"$f":"Z1022+1","v":5000001},10000000,0.1]
[{"$f":"B1023+1","v":250001},500000,0.05,{"$f":"B1023","v":250000},{"$f":"(B1024-B1023)*C1024","v":12500},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O1023+1","v":250001},500000,0.05,null,{"$f":"$E$3","v":"MALE"},null,{"$f":"INDEX($T$938:$T$941,MATCH($R$937,$R$938:$R$941,0))","v":2812650},null,null,{"$f":"IF($S$1001=37%,25%,IF($S$1001=25%,15%,IF($S$1001=15%,10%,0)))","v":0.1},null,{"$f":"Z1023+1","v":10000001},20000000,0.15]
[{"$f":"B1024+1","v":500001},1000000,0.2,{"$f":"B1024","v":500000},{"$f":"E1024+(B1025-B1024)*C1025","v":112500},0,0.04,{"$f":"IF(I1023=C1027,E1026+ROUND((H1023-J1023),0)*I1023,IF(I1023=C1026,E1025+ROUND((H1023-J1023)*I1023,0),IF(I1023=C1025,E1024+ROUND((H1023-J1023)*I1023,0),IF(I1023=C1024,E1023+ROUND((H1023-J1023)*I1023,0),E1022+ROUND((H1023-J1023)*I1023,0)))))","v":2812650},{"$f":"MIN(K1027:L1027)","v":281600},{"$f":"ROUND(SUM(H1025+I1025)*M1023,0)","v":123770},{"$f":"SUM(H1025:J1025)","v":3218020},null,null,{"$f":"O1024+1","v":500001},1000000,0.2,null,"Male",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(112500),IF($T$943>500000,($T$943-500000)*20%+(12500),IF($T$943>250000,($T$943-250000)*5%,\"0\")))","v":2812650},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(112500),IF($U$1001>500000,($U$1001-500000)*20%+(12500),IF($U$1001>250000,($U$1001-250000)*5%,\"0\")))","v":2812500},{"$f":"ROUND(T1025*$S$1001,0)","v":421898},{"$f":"ROUND(U1025*$W$995,0)","v":281250},{"$f":"T1025+V1025-U1025-W1025","v":140798},{"$f":"Z1024+1","v":20000001},50000000,0.25]
[{"$f":"B1025+1","v":1000001},null,0.3,{"$f":"B1025","v":1000000},{"$f":"IF(J1023=0,0,E1025)","v":112500},{"$f":"L1023","v":0.15},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O1025+1","v":1000001},0,0.3,null,"Female",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(112500),IF($T$943>500000,($T$943-500000)*20%+(12500),IF($T$943>250000,($T$943-250000)*5%,\"0\")))","v":2812650},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(112500),IF($U$1001>500000,($U$1001-500000)*20%+(12500),IF($U$1001>250000,($U$1001-250000)*5%,\"0\")))","v":2812500},{"$f":"ROUND(T1026*$S$1001,0)","v":421898},{"$f":"ROUND(U1026*$W$995,0)","v":281250},{"$f":"T1026+V1026-U1026-W1026","v":140798},{"$f":"Z1025+1","v":50000001},null,0.37]
["Surcharge Limit",null,null,{"$f":"IF(L1023=10%,5000000,IF(L1023=15%,10000000,IF(L1023=25%,20000000,50000000)))","v":10000000},null,null,null,{"$f":"D1027","v":10000000},{"$f":"IF(H1023>H1027,H1023-H1027,0)","v":500},{"$f":"IF(I1027>0,ROUND(I1027*I1023,0),0)","v":150},{"$f":"IF(H1027>=D1027,Q1027+(I1027-J1027),(I1027-J1027))","v":281600},{"$f":"IF(H1025>0,ROUND(H1025*L1023,0),0)","v":421898},{"$f":"IF(K1027>L1027,0,L1027-K1027)","v":140298},{"$f":"O1026+1","v":1},0,0,{"$f":"W1025","v":281250},"Senior Citizen",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(120000),IF($T$943>500000,($T$943-500000)*20%+(20000),IF($T$943>300000,($T$943-300000)*10%,\"0\")))","v":2820150},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(110000),IF($U$1001>500000,($U$1001-500000)*20%+(10000),IF($U$1001>300000,($U$1001-300000)*5%,\"0\")))","v":2810000},{"$f":"ROUND(T1027*$S$1001,0)","v":423023},{"$f":"ROUND(U1027*$W$995,0)","v":281000},{"$f":"T1027+V1027-U1027-W1027","v":152173}]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H1025,IF($E$3=\"Female\",H1032,IF($E$3=\"Senior Citizen\",H1039,H1046)))","v":2812650},null,"Very Senior Citizen",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(100000),IF($T$943>500000,($T$943-500000)*20%,\"0\"))","v":2800150},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(100000),IF($U$1001>500000,($U$1001-500000)*20%,\"0\"))","v":2800000},{"$f":"ROUND(T1028*$S$1001,0)","v":420023},{"$f":"ROUND(U1028*$W$995,0)","v":280000},{"$f":"T1028+V1028-U1028-W1028","v":140173}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I1025,IF($E$3=\"Female\",I1032,IF($E$3=\"Senior Citizen\",I1039,I1046)))","v":281600}]
[0,250000,0,0,0,0,0,{"$f":"H1023","v":10000500},{"$f":"VLOOKUP(H1030,A1030:C1034,3)","v":0.3},{"$f":"INDEX(D1030:D1034,MATCH(I1030,C1030:C1034,0))","v":1000000},{"$f":"INDEX(E1030:E1034,MATCH(I1030,C1030:C1034,0))","v":112500},{"$f":"L1023","v":0.15},0.04,"E. CESS",null,{"$f":"IF($E$3=\"Male\",J1025,IF($E$3=\"Female\",J1032,IF($E$3=\"Senior Citizen\",J1039,J1046)))","v":123770},null,"Tax Income",{"$f":"L1023","v":0.15},{"$f":"$E$4","v":10000500},{"$f":"IF($S$1001=T1035,S1034,IF(S1030=T1034,S1033,IF(S1030=T1033,S1032,S1031)))","v":10000000}]
[{"$f":"B1030+1","v":250001},500000,0.05,{"$f":"B1030","v":250000},{"$f":"(B1031-B1030)*C1031","v":12500},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K1025,IF($E$3=\"Female\",K1032,IF($E$3=\"Senior Citizen\",K1039,K1046)))","v":3218020},null,0,5000000,0,{"$f":"S1033","v":20000000}]
[{"$f":"B1031+1","v":500001},1000000,0.2,{"$f":"B1031","v":500000},{"$f":"E1031+(B1032-B1031)*C1032","v":112500},0,0.04,{"$f":"IF(I1030=C1034,E1033+ROUND((H1030-J1030),0)*I1030,IF(I1030=C1033,E1032+ROUND((H1030-J1030)*I1030,0),IF(I1030=C1032,E1031+ROUND((H1030-J1030)*I1030,0),IF(I1030=C1031,E1030+ROUND((H1030-J1030)*I1030,0),E1029+ROUND((H1030-J1030)*I1030,0)))))","v":2812650},{"$f":"MIN(K1034:L1034)","v":281600},{"$f":"ROUND(SUM(H1032+I1032)*M1030,0)","v":123770},{"$f":"SUM(H1032:J1032)","v":3218020},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A1022,IF($E$3=\"Female\",A1029,IF($E$3=\"Senior Citizen\",A1036,A1043)))","v":"(below 60 years)"},null,{"$f":"S1031+1","v":5000001},10000000,0.1,{"$f":"$T$943-R1032+1","v":5000500}]
[{"$f":"B1032+1","v":1000001},null,0.3,{"$f":"B1032","v":1000000},{"$f":"IF(J1030=0,0,E1032)","v":112500},{"$f":"L1030","v":0.15},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M1027,IF($E$3=\"Female\",M1034,IF($E$3=\"Senior Citizen\",M1041,M1048)))","v":140298},null,{"$f":"S1032+1","v":10000001},20000000,0.15]
["Surcharge Limit",null,null,{"$f":"IF(L1030=10%,5000000,IF(L1030=15%,10000000,IF(L1030=25%,20000000,50000000)))","v":10000000},null,null,null,{"$f":"H1027","v":10000000},{"$f":"IF(H1030>H1034,H1030-H1034,0)","v":500},{"$f":"IF(I1034>0,ROUND(I1034*I1030,0),0)","v":150},{"$f":"IF(H1034>=D1034,Q1034+(I1034-J1034),(I1034-J1034))","v":281600},{"$f":"IF(H1032>0,ROUND(H1032*L1030,0),0)","v":421898},{"$f":"IF(K1034>L1034,0,L1034-K1034)","v":140298},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K1025,IF($E$3=\"Female\",K1032,IF($E$3=\"Senior Citizen\",K1039,K1046)))","v":3218020},{"$f":"W1026","v":281250},{"$f":"S1033+1","v":20000001},50000000,0.25]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess",null,null,null,null,{"$f":"S1034+1","v":50000001},null,0.37]
["(Above 60 year but less than 80)"]
[0,300000,0,0,0,0,0,{"$f":"H1023","v":10000500},{"$f":"VLOOKUP(H1037,A1037:C1041,3)","v":0.3},{"$f":"INDEX(D1037:D1041,MATCH(I1037,C1037:C1041,0))","v":1000000},{"$f":"INDEX(E1037:E1041,MATCH(I1037,C1037:C1041,0))","v":110000},{"$f":"L1023","v":0.15},0.04]
[{"$f":"B1037+1","v":300001},500000,0.05,{"$f":"B1037","v":300000},{"$f":"(B1038-B1037)*C1038","v":10000},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B1038+1","v":500001},1000000,0.2,{"$f":"B1038","v":500000},{"$f":"E1038+(B1039-B1038)*C1039","v":110000},0,0.04,{"$f":"IF(I1037=C1041,E1040+ROUND((H1037-J1037),0)*I1037,IF(I1037=C1040,E1039+ROUND((H1037-J1037)*I1037,0),IF(I1037=C1039,E1038+ROUND((H1037-J1037)*I1037,0),IF(I1037=C1038,E1037+ROUND((H1037-J1037)*I1037,0),E1036+ROUND((H1037-J1037)*I1037,0)))))","v":2810150},{"$f":"MIN(K1041:L1041)","v":281350},{"$f":"ROUND(SUM(H1039+I1039)*M1037,0)","v":123660},{"$f":"SUM(H1039:J1039)","v":3215160}]
[{"$f":"B1039+1","v":1000001},null,0.3,{"$f":"B1039","v":1000000},{"$f":"IF(J1037=0,0,E1039)","v":110000},{"$f":"L1037","v":0.15},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L1037=10%,5000000,IF(L1037=15%,10000000,IF(L1037=25%,20000000,50000000)))","v":10000000},null,null,null,{"$f":"H1034","v":10000000},{"$f":"IF(H1037>H1041,H1037-H1041,0)","v":500},{"$f":"IF(I1041>0,ROUND(I1041*I1037,0),0)","v":150},{"$f":"IF(H1041>=D1041,Q1041+(I1041-J1041),(I1041-J1041))","v":281350},{"$f":"IF(H1039>0,ROUND(H1039*L1037,0),0)","v":421523},{"$f":"IF(K1041>L1041,0,L1041-K1041)","v":140173},null,null,null,{"$f":"W1027","v":281000}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H1023","v":10000500},{"$f":"VLOOKUP(H1044,A1044:C1048,3)","v":0.3},{"$f":"INDEX(D1044:D1048,MATCH(I1044,C1044:C1048,0))","v":1000000},{"$f":"INDEX(E1044:E1048,MATCH(I1044,C1044:C1048,0))","v":100000},{"$f":"L1023","v":0.15},0.04]
[{"$f":"B1044+1","v":500001},1000000,0.2,{"$f":"B1044","v":500000},{"$f":"(B1045-B1044)*C1045","v":100000},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B1045+1","v":1000001},null,0.3,{"$f":"B1045","v":1000000},{"$f":"IF(J1044=0,0,E1045)","v":100000},0,0.04,{"$f":"IF(I1044=C1048,E1047+ROUND((H1044-J1044),0)*I1044,IF(I1044=C1047,E1046+ROUND((H1044-J1044)*I1044,0),IF(I1044=C1046,E1045+ROUND((H1044-J1044)*I1044,0),IF(I1044=C1045,E1044+ROUND((H1044-J1044)*I1044,0),E1043+ROUND((H1044-J1044)*I1044,0)))))","v":2800150},{"$f":"MIN(K1048:L1048)","v":280350},{"$f":"ROUND(SUM(H1046+I1046)*M1044,0)","v":123220},{"$f":"SUM(H1046:J1046)","v":3203720}]
[null,null,null,null,null,{"$f":"L1044","v":0.15},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L1044=10%,5000000,IF(L1044=15%,10000000,IF(L1044=25%,20000000,50000000)))","v":10000000},null,null,null,{"$f":"H1041","v":10000000},{"$f":"IF(H1044>H1048,H1044-H1048,0)","v":500},{"$f":"IF(I1048>0,ROUND(I1048*I1044,0),0)","v":150},{"$f":"IF(H1048>=D1048,Q1048+(I1048-J1048),(I1048-J1048))","v":280350},{"$f":"IF(H1046>0,ROUND(H1046*L1044,0),0)","v":420023},{"$f":"IF(K1048>L1048,0,L1048-K1048)","v":139673},null,null,null,{"$f":"W1028","v":280000}]
[null,null,2021,{"$f":"C1049+1","v":2022},null,"2021-22"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit","Tax Category",null,"Tax (inluding addition income)","Tax (excluding addition income)","Surchange on whole amt","Relief (if amt > one crore",null,"Surcharge Table (2019-20)"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C1049","v":2021},{"$f":"D1049","v":2022},null,null,null,null,null,null,null,null,0,5000000,0]
[0,250000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H1052,A1052:C1056,3)","v":0.3},{"$f":"INDEX(D1052:D1056,MATCH(I1052,C1052:C1056,0))","v":1000000},{"$f":"INDEX(E1052:E1056,MATCH(I1052,C1052:C1056,0))","v":112500},{"$f":"VLOOKUP($H$994,$Y$993:$AA$997,3)","v":0.15},0.04,0,{"$f":"IF($E$3=\"Male\",B1052,IF($E$3=\"Female\",B1059,IF($E$3=\"Senior Citizen\",B1066,B1073)))","v":250000},{"$f":"IF($E$3=\"Male\",C1052,IF($E$3=\"Female\",C1059,IF($E$3=\"Senior Citizen\",C1066,C1073)))","v":0},{"$f":"O1052","v":250000},null,null,null,null,null,null,null,{"$f":"Z1051+1","v":5000001},10000000,0.1]
[{"$f":"B1052+1","v":250001},500000,0.05,{"$f":"B1052","v":250000},{"$f":"(B1053-B1052)*C1053","v":12500},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O1052+1","v":250001},500000,0.05,null,{"$f":"$E$3","v":"MALE"},null,{"$f":"INDEX($T$938:$T$941,MATCH($R$937,$R$938:$R$941,0))","v":2812650},null,null,{"$f":"IF($S$1001=37%,25%,IF($S$1001=25%,15%,IF($S$1001=15%,10%,0)))","v":0.1},null,{"$f":"Z1052+1","v":10000001},20000000,0.15]
[{"$f":"B1053+1","v":500001},1000000,0.2,{"$f":"B1053","v":500000},{"$f":"E1053+(B1054-B1053)*C1054","v":112500},0,0.04,{"$f":"IF(I1052=C1056,E1055+ROUND((H1052-J1052),0)*I1052,IF(I1052=C1055,E1054+ROUND((H1052-J1052)*I1052,0),IF(I1052=C1054,E1053+ROUND((H1052-J1052)*I1052,0),IF(I1052=C1053,E1052+ROUND((H1052-J1052)*I1052,0),E1051+ROUND((H1052-J1052)*I1052,0)))))","v":2812650},{"$f":"MIN(K1056:L1056)","v":281600},{"$f":"ROUND(SUM(H1054+I1054)*M1052,0)","v":123770},{"$f":"SUM(H1054:J1054)","v":3218020},null,null,{"$f":"O1053+1","v":500001},1000000,0.2,null,"Male",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(112500),IF($T$943>500000,($T$943-500000)*20%+(12500),IF($T$943>250000,($T$943-250000)*5%,\"0\")))","v":2812650},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(112500),IF($U$1001>500000,($U$1001-500000)*20%+(12500),IF($U$1001>250000,($U$1001-250000)*5%,\"0\")))","v":2812500},{"$f":"ROUND(T1054*$S$1001,0)","v":421898},{"$f":"ROUND(U1054*$W$995,0)","v":281250},{"$f":"T1054+V1054-U1054-W1054","v":140798},{"$f":"Z1053+1","v":20000001},50000000,0.25]
[{"$f":"B1054+1","v":1000001},null,0.3,{"$f":"B1054","v":1000000},{"$f":"IF(J1052=0,0,E1054)","v":112500},{"$f":"L1052","v":0.15},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O1054+1","v":1000001},0,0.3,null,"Female",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(112500),IF($T$943>500000,($T$943-500000)*20%+(12500),IF($T$943>250000,($T$943-250000)*5%,\"0\")))","v":2812650},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(112500),IF($U$1001>500000,($U$1001-500000)*20%+(12500),IF($U$1001>250000,($U$1001-250000)*5%,\"0\")))","v":2812500},{"$f":"ROUND(T1055*$S$1001,0)","v":421898},{"$f":"ROUND(U1055*$W$995,0)","v":281250},{"$f":"T1055+V1055-U1055-W1055","v":140798},{"$f":"Z1054+1","v":50000001},null,0.37]
["Surcharge Limit",null,null,{"$f":"IF(L1052=10%,5000000,IF(L1052=15%,10000000,IF(L1052=25%,20000000,50000000)))","v":10000000},null,null,null,{"$f":"D1056","v":10000000},{"$f":"IF(H1052>H1056,H1052-H1056,0)","v":500},{"$f":"IF(I1056>0,ROUND(I1056*I1052,0),0)","v":150},{"$f":"IF(H1056>=D1056,Q1056+(I1056-J1056),(I1056-J1056))","v":281600},{"$f":"IF(H1054>0,ROUND(H1054*L1052,0),0)","v":421898},{"$f":"IF(K1056>L1056,0,L1056-K1056)","v":140298},{"$f":"O1055+1","v":1},0,0,{"$f":"W1054","v":281250},"Senior Citizen",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(120000),IF($T$943>500000,($T$943-500000)*20%+(20000),IF($T$943>300000,($T$943-300000)*10%,\"0\")))","v":2820150},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(110000),IF($U$1001>500000,($U$1001-500000)*20%+(10000),IF($U$1001>300000,($U$1001-300000)*5%,\"0\")))","v":2810000},{"$f":"ROUND(T1056*$S$1001,0)","v":423023},{"$f":"ROUND(U1056*$W$995,0)","v":281000},{"$f":"T1056+V1056-U1056-W1056","v":152173}]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H1054,IF($E$3=\"Female\",H1061,IF($E$3=\"Senior Citizen\",H1068,H1075)))","v":2812650},null,"Very Senior Citizen",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(100000),IF($T$943>500000,($T$943-500000)*20%,\"0\"))","v":2800150},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(100000),IF($U$1001>500000,($U$1001-500000)*20%,\"0\"))","v":2800000},{"$f":"ROUND(T1057*$S$1001,0)","v":420023},{"$f":"ROUND(U1057*$W$995,0)","v":280000},{"$f":"T1057+V1057-U1057-W1057","v":140173}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I1054,IF($E$3=\"Female\",I1061,IF($E$3=\"Senior Citizen\",I1068,I1075)))","v":281600}]
[0,250000,0,0,0,0,0,{"$f":"H1052","v":10000500},{"$f":"VLOOKUP(H1059,A1059:C1063,3)","v":0.3},{"$f":"INDEX(D1059:D1063,MATCH(I1059,C1059:C1063,0))","v":1000000},{"$f":"INDEX(E1059:E1063,MATCH(I1059,C1059:C1063,0))","v":112500},{"$f":"L1052","v":0.15},0.04,"E. CESS",null,{"$f":"IF($E$3=\"Male\",J1054,IF($E$3=\"Female\",J1061,IF($E$3=\"Senior Citizen\",J1068,J1075)))","v":123770},null,"Tax Income",{"$f":"L1052","v":0.15},{"$f":"$E$4","v":10000500},{"$f":"IF($S$1001=T1064,S1063,IF(S1059=T1063,S1062,IF(S1059=T1062,S1061,S1060)))","v":10000000}]
[{"$f":"B1059+1","v":250001},500000,0.05,{"$f":"B1059","v":250000},{"$f":"(B1060-B1059)*C1060","v":12500},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K1054,IF($E$3=\"Female\",K1061,IF($E$3=\"Senior Citizen\",K1068,K1075)))","v":3218020},null,0,5000000,0,{"$f":"S1062","v":20000000}]
[{"$f":"B1060+1","v":500001},1000000,0.2,{"$f":"B1060","v":500000},{"$f":"E1060+(B1061-B1060)*C1061","v":112500},0,0.04,{"$f":"IF(I1059=C1063,E1062+ROUND((H1059-J1059),0)*I1059,IF(I1059=C1062,E1061+ROUND((H1059-J1059)*I1059,0),IF(I1059=C1061,E1060+ROUND((H1059-J1059)*I1059,0),IF(I1059=C1060,E1059+ROUND((H1059-J1059)*I1059,0),E1058+ROUND((H1059-J1059)*I1059,0)))))","v":2812650},{"$f":"MIN(K1063:L1063)","v":281600},{"$f":"ROUND(SUM(H1061+I1061)*M1059,0)","v":123770},{"$f":"SUM(H1061:J1061)","v":3218020},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A1051,IF($E$3=\"Female\",A1058,IF($E$3=\"Senior Citizen\",A1065,A1072)))","v":"(below 60 years)"},null,{"$f":"S1060+1","v":5000001},10000000,0.1,{"$f":"$T$943-R1061+1","v":5000500}]
[{"$f":"B1061+1","v":1000001},null,0.3,{"$f":"B1061","v":1000000},{"$f":"IF(J1059=0,0,E1061)","v":112500},{"$f":"L1059","v":0.15},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M1056,IF($E$3=\"Female\",M1063,IF($E$3=\"Senior Citizen\",M1070,M1077)))","v":140298},null,{"$f":"S1061+1","v":10000001},20000000,0.15]
["Surcharge Limit",null,null,{"$f":"IF(L1059=10%,5000000,IF(L1059=15%,10000000,IF(L1059=25%,20000000,50000000)))","v":10000000},null,null,null,{"$f":"H1056","v":10000000},{"$f":"IF(H1059>H1063,H1059-H1063,0)","v":500},{"$f":"IF(I1063>0,ROUND(I1063*I1059,0),0)","v":150},{"$f":"IF(H1063>=D1063,Q1063+(I1063-J1063),(I1063-J1063))","v":281600},{"$f":"IF(H1061>0,ROUND(H1061*L1059,0),0)","v":421898},{"$f":"IF(K1063>L1063,0,L1063-K1063)","v":140298},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K1054,IF($E$3=\"Female\",K1061,IF($E$3=\"Senior Citizen\",K1068,K1075)))","v":3218020},{"$f":"W1055","v":281250},{"$f":"S1062+1","v":20000001},50000000,0.25]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess",null,null,null,null,{"$f":"S1063+1","v":50000001},null,0.37]
["(Above 60 year but less than 80)"]
[0,300000,0,0,0,0,0,{"$f":"H1052","v":10000500},{"$f":"VLOOKUP(H1066,A1066:C1070,3)","v":0.3},{"$f":"INDEX(D1066:D1070,MATCH(I1066,C1066:C1070,0))","v":1000000},{"$f":"INDEX(E1066:E1070,MATCH(I1066,C1066:C1070,0))","v":110000},{"$f":"L1052","v":0.15},0.04]
[{"$f":"B1066+1","v":300001},500000,0.05,{"$f":"B1066","v":300000},{"$f":"(B1067-B1066)*C1067","v":10000},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B1067+1","v":500001},1000000,0.2,{"$f":"B1067","v":500000},{"$f":"E1067+(B1068-B1067)*C1068","v":110000},0,0.04,{"$f":"IF(I1066=C1070,E1069+ROUND((H1066-J1066),0)*I1066,IF(I1066=C1069,E1068+ROUND((H1066-J1066)*I1066,0),IF(I1066=C1068,E1067+ROUND((H1066-J1066)*I1066,0),IF(I1066=C1067,E1066+ROUND((H1066-J1066)*I1066,0),E1065+ROUND((H1066-J1066)*I1066,0)))))","v":2810150},{"$f":"MIN(K1070:L1070)","v":281350},{"$f":"ROUND(SUM(H1068+I1068)*M1066,0)","v":123660},{"$f":"SUM(H1068:J1068)","v":3215160}]
[{"$f":"B1068+1","v":1000001},null,0.3,{"$f":"B1068","v":1000000},{"$f":"IF(J1066=0,0,E1068)","v":110000},{"$f":"L1066","v":0.15},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L1066=10%,5000000,IF(L1066=15%,10000000,IF(L1066=25%,20000000,50000000)))","v":10000000},null,null,null,{"$f":"H1063","v":10000000},{"$f":"IF(H1066>H1070,H1066-H1070,0)","v":500},{"$f":"IF(I1070>0,ROUND(I1070*I1066,0),0)","v":150},{"$f":"IF(H1070>=D1070,Q1070+(I1070-J1070),(I1070-J1070))","v":281350},{"$f":"IF(H1068>0,ROUND(H1068*L1066,0),0)","v":421523},{"$f":"IF(K1070>L1070,0,L1070-K1070)","v":140173},null,null,null,{"$f":"W1056","v":281000}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H1052","v":10000500},{"$f":"VLOOKUP(H1073,A1073:C1077,3)","v":0.3},{"$f":"INDEX(D1073:D1077,MATCH(I1073,C1073:C1077,0))","v":1000000},{"$f":"INDEX(E1073:E1077,MATCH(I1073,C1073:C1077,0))","v":100000},{"$f":"L1052","v":0.15},0.04]
[{"$f":"B1073+1","v":500001},1000000,0.2,{"$f":"B1073","v":500000},{"$f":"(B1074-B1073)*C1074","v":100000},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B1074+1","v":1000001},null,0.3,{"$f":"B1074","v":1000000},{"$f":"IF(J1073=0,0,E1074)","v":100000},0,0.04,{"$f":"IF(I1073=C1077,E1076+ROUND((H1073-J1073),0)*I1073,IF(I1073=C1076,E1075+ROUND((H1073-J1073)*I1073,0),IF(I1073=C1075,E1074+ROUND((H1073-J1073)*I1073,0),IF(I1073=C1074,E1073+ROUND((H1073-J1073)*I1073,0),E1072+ROUND((H1073-J1073)*I1073,0)))))","v":2800150},{"$f":"MIN(K1077:L1077)","v":280350},{"$f":"ROUND(SUM(H1075+I1075)*M1073,0)","v":123220},{"$f":"SUM(H1075:J1075)","v":3203720}]
[null,null,null,null,null,{"$f":"L1073","v":0.15},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L1073=10%,5000000,IF(L1073=15%,10000000,IF(L1073=25%,20000000,50000000)))","v":10000000},null,null,null,{"$f":"H1070","v":10000000},{"$f":"IF(H1073>H1077,H1073-H1077,0)","v":500},{"$f":"IF(I1077>0,ROUND(I1077*I1073,0),0)","v":150},{"$f":"IF(H1077>=D1077,Q1077+(I1077-J1077),(I1077-J1077))","v":280350},{"$f":"IF(H1075>0,ROUND(H1075*L1073,0),0)","v":420023},{"$f":"IF(K1077>L1077,0,L1077-K1077)","v":139673},null,null,null,{"$f":"W1057","v":280000}]
[]
[]
["Fin._Year","Asst. Year","TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due","Rebate u/s 87A","Revised E.cess(adjusting 87A)","Revised Total Tax due","Tax Due","Basic Exemtion limit",null,"SUR. RATE","Marginal releif limit"]
[{"$f":"F5","v":"1985-86"},{"$f":"A1082","v":"1986-87"},{"$f":"P13","v":4979500},{"$f":"P14","v":248975},{"$f":"P15","v":0},{"$f":"P16","v":5228475},{"$f":"P17","v":"Not defined"},{"$f":"P18","v":0},{"$f":"P19","v":5228475},0,{"$f":"IF(J1081>0,ROUND((C1081-J1081)*0.03,0),E1081)","v":0},{"$f":"C1081+D1081-J1081+K1081","v":5228475}]
[{"$f":"F34","v":"1986-87"},{"$f":"A1083","v":"1987-88"},{"$f":"P42","v":4979500},{"$f":"P43","v":248975},{"$f":"P44","v":0},{"$f":"P45","v":5228475},{"$f":"P46","v":"Not defined"},{"$f":"P47","v":0},{"$f":"P48","v":5228475},0,0,5228475]
[{"$f":"F63","v":"1987-88"},"1988-89",{"$f":"P71","v":4979500},{"$f":"P72","v":248975},{"$f":"P73","v":0},{"$f":"P74","v":5228475},{"$f":"P75","v":"Not defined"},{"$f":"P76","v":0},{"$f":"P77","v":5228475},0,0,5228475]
[{"$f":"F92","v":"1988-89"},"1989-90",{"$f":"P100","v":4979500},{"$f":"P101","v":248975},{"$f":"P102","v":0},{"$f":"P103","v":5228475},{"$f":"P104","v":"Not defined"},{"$f":"P105","v":0},{"$f":"P106","v":5228475},0,0,5228475]
[{"$f":"F121","v":"1989-90"},"1990-91",{"$f":"P129","v":4979150},{"$f":"P130","v":398332},{"$f":"P131","v":0},{"$f":"P132","v":5377482},{"$f":"P133","v":"Not defined"},{"$f":"P134","v":0},{"$f":"P135","v":5377482},0,0,5377482]
[{"$f":"F150","v":"1990-91"},"1991-92",{"$f":"P158","v":4977850},{"$f":"P159","v":597342},{"$f":"P160","v":0},{"$f":"P161","v":5575192},{"$f":"P162","v":"Not defined"},{"$f":"P163","v":0},{"$f":"P164","v":5575192},0,0,5575192]
[{"$f":"F179","v":"1991-92"},"1992-93",{"$f":"P187","v":4977850},{"$f":"P188","v":597342},{"$f":"P189","v":0},{"$f":"P190","v":5575192},{"$f":"P191","v":"Not defined"},{"$f":"P192","v":0},{"$f":"P193","v":5575192},0,0,5575192]
[{"$f":"F208","v":"1992-93"},"1993-94",{"$f":"P216","v":3979600},{"$f":"P217","v":477552},{"$f":"P218","v":0},{"$f":"P219","v":4457152},{"$f":"P220","v":"Not defined"},{"$f":"P221","v":0},{"$f":"P222","v":4457152},0,0,4457152]
[{"$f":"F237","v":"1993-94"},"1994-95",{"$f":"P245","v":3979200},{"$f":"P246","v":477504},{"$f":"P247","v":0},{"$f":"P248","v":4456704},{"$f":"P249","v":"Not defined"},{"$f":"P250","v":0},{"$f":"P251","v":4456704},0,0,4456704]
[{"$f":"F266","v":"1994-95"},"1995-96",{"$f":"P274","v":3975200},{"$f":"P275","v":0},{"$f":"P276","v":0},{"$f":"P277","v":3975200},{"$f":"P278","v":"Not defined"},{"$f":"P279","v":0},{"$f":"P280","v":3975200},0,0,3975200]
[{"$f":"F295","v":"1995-96"},"1996-97",{"$f":"P303","v":3974200},{"$f":"P304","v":0},{"$f":"P305","v":0},{"$f":"P306","v":3974200},{"$f":"P307","v":"Not defined"},{"$f":"P308","v":0},{"$f":"P309","v":3974200},0,0,3974200]
[{"$f":"F324","v":"1996-97"},"1997-98",{"$f":"P332","v":3973200},{"$f":"P333","v":0},{"$f":"P334","v":0},{"$f":"P335","v":3973200},{"$f":"P336","v":"Not defined"},{"$f":"P337","v":0},{"$f":"P338","v":3973200},0,0,3973200]
[{"$f":"F353","v":"1997-98"},"1998-99",{"$f":"P361","v":2975150},{"$f":"P362","v":0},{"$f":"P363","v":0},{"$f":"P364","v":2975150},{"$f":"P365","v":"Not defined"},{"$f":"P366","v":0},{"$f":"P367","v":2975150},0,0,2975150]
[{"$f":"F382","v":"1998-99"},"1999-00",{"$f":"P390","v":2974150},{"$f":"P391","v":0},{"$f":"P392","v":0},{"$f":"P393","v":2974150},{"$f":"P394","v":"Not defined"},{"$f":"P395","v":0},{"$f":"P396","v":2974150},0,0,2974150]
[{"$f":"F411","v":"1999-00"},"2000-01",{"$f":"P419","v":2974150},{"$f":"P420","v":297415},{"$f":"P421","v":0},{"$f":"P422","v":3271565},{"$f":"P423","v":"Not defined"},{"$f":"P424","v":0},{"$f":"P425","v":3271565},0,0,3271565]
[{"$f":"F440","v":"2000-01"},"2001-02",{"$f":"P448","v":2974150},{"$f":"P449","v":505606},{"$f":"P450","v":0},{"$f":"P451","v":3479756},{"$f":"P452","v":"(below 65 years)"},{"$f":"P453","v":0},{"$f":"P454","v":3479756},0,0,3479756]
[{"$f":"F469","v":"2001-02"},"2002-03",{"$f":"P477","v":2974150},{"$f":"P478","v":59483},{"$f":"P479","v":0},{"$f":"P480","v":3033633},{"$f":"P481","v":"(below 65 years)"},{"$f":"P482","v":0},{"$f":"P483","v":3033633},0,0,3033633]
[{"$f":"F498","v":"2002-03"},"2003-04",{"$f":"P506","v":2974150},{"$f":"P507","v":148708},{"$f":"P508","v":0},{"$f":"P509","v":3122858},{"$f":"P510","v":"(below 65 years)"},{"$f":"P511","v":0},{"$f":"P512","v":3122858},0,0,3122858]
[{"$f":"F527","v":"2003-04"},"2004-05",{"$f":"P535","v":2974150},{"$f":"P536","v":297415},{"$f":"P537","v":0},{"$f":"P538","v":3271565},{"$f":"P539","v":"(below 65 years)"},{"$f":"P540","v":0},{"$f":"P541","v":3271565},0,0,3271565]
[{"$f":"F556","v":"2004-05"},"2005-06",{"$f":"P564","v":2974150},{"$f":"P565","v":297415},{"$f":"P566","v":65431},{"$f":"P567","v":3336996},{"$f":"P568","v":"(below 65 years)"},{"$f":"P569","v":0},{"$f":"P570","v":3336996},0,65431,3336996]
[{"$f":"F585","v":"2005-06"},"2006-07",{"$f":"P593","v":2950150},{"$f":"P594","v":295015},{"$f":"P595","v":64903},{"$f":"P596","v":3310068},{"$f":"P597","v":"(below 65 years)"},{"$f":"P598","v":0},{"$f":"P599","v":3310068},0,64903,3310068]
[{"$f":"F614","v":"2006-07"},"2007-08",{"$f":"P622","v":2950150},{"$f":"P623","v":295015},{"$f":"P624","v":64903},{"$f":"P625","v":3310068},{"$f":"P626","v":"(below 65 years)"},{"$f":"P627","v":0},{"$f":"P628","v":3310068},0,64903,3310068]
[{"$f":"F643","v":"2007-08"},"2008-09",{"$f":"P651","v":2949150},{"$f":"P652","v":294915},{"$f":"P653","v":97322},{"$f":"P654","v":3341387},{"$f":"P655","v":"(below 65 years)"},{"$f":"P656","v":0},{"$f":"P657","v":3341387},0,97322,3341387]
[{"$f":"F672","v":"2008-09"},"2009-10",{"$f":"P680","v":2905150},{"$f":"P681","v":290515},{"$f":"P682","v":95870},{"$f":"P683","v":3291535},{"$f":"P684","v":"(below 65 years)"},{"$f":"P685","v":0},{"$f":"P686","v":3291535},0,95870,3291535]
[{"$f":"F701","v":"2009-10"},"2010-11",{"$f":"P709","v":2904150},{"$f":"P710","v":0},{"$f":"P711","v":87125},{"$f":"P712","v":2991275},{"$f":"P713","v":"(below 65 years)"},{"$f":"P714","v":0},{"$f":"P715","v":2991275},0,87125,2991275]
[{"$f":"F730","v":"2010-11"},"2011-12",{"$f":"P738","v":2854150},{"$f":"P739","v":0},{"$f":"P740","v":85625},{"$f":"P741","v":2939775},{"$f":"P742","v":"(below 65 years)"},{"$f":"P743","v":0},{"$f":"P744","v":2939775},0,85625,2939775]
[{"$f":"F759","v":"2011-12"},"2012-13",{"$f":"P767","v":2852150},{"$f":"P768","v":0},{"$f":"P769","v":85565},{"$f":"P770","v":2937715},{"$f":"P771","v":"(below 60 years)"},{"$f":"P772","v":0},{"$f":"P773","v":2937715},0,85565,2937715]
[{"$f":"F788","v":"2012-13"},"2013-14",{"$f":"P796","v":2830150},{"$f":"P797","v":0},{"$f":"P798","v":84905},{"$f":"P799","v":2915055},{"$f":"P800","v":"(below 65 years)"},{"$f":"P801","v":0},{"$f":"P802","v":2915055},0,84905,2915055]
[{"$f":"F817","v":"2013-14"},"2014-15",{"$f":"P825","v":2830150},{"$f":"P826","v":350},{"$f":"P827","v":84915},{"$f":"P828","v":2915415},{"$f":"P829","v":"(below 60 years)"},{"$f":"P830","v":282665},{"$f":"P831","v":2915415},{"$f":"IF($E$4<=O1109,0,IF($E$4>500000,0,IF($E$4>O1109,IF(C1109<2000,C1109,2000),0)))","v":0},{"$f":"IF(J1109>0,ROUND((C1109-J1109)*0.03,0),E1109)","v":84915},2915415,null,{"$f":"Q820+20000","v":220000},{"$f":"N1109-20000","v":200000}]
[{"$f":"F846","v":"2014-15"},"2015-16",{"$f":"P854","v":2825150},{"$f":"P855","v":350},{"$f":"P856","v":84765},{"$f":"P857","v":2910265},{"$f":"P858","v":"(below 60 years)"},{"$f":"P859","v":282165},{"$f":"P860","v":2910265},{"$f":"IF($E$4<=O1110,0,IF($E$4>500000,0,IF($E$4>O1110,IF(C1110<2000,C1110,2000),0)))","v":0},{"$f":"IF(J1110>0,ROUND((C1110-J1110)*0.03,0),E1110)","v":84765},2910265,null,{"$f":"Q849+20000","v":270000},{"$f":"N1110-20000","v":250000}]
[{"$f":"F875","v":"2015-16"},"2016-17",{"$f":"P883","v":2825150},{"$f":"P884","v":350},{"$f":"P885","v":84765},{"$f":"P886","v":2910265},{"$f":"P887","v":"(below 60 years)"},{"$f":"P888","v":338668},{"$f":"P889","v":2910265},{"$f":"IF($E$4<=O1111,0,IF($E$4>500000,0,IF($E$4>O1111,IF(C1111<2000,C1111,2000),0)))","v":0},{"$f":"IF(J1111>0,ROUND((C1111-J1111)*0.03,0),E1111)","v":84765},{"$f":"C1111+D1111-J1111+K1111","v":2910265},null,{"$f":"Q878+20000","v":270000},{"$f":"N1111-20000","v":250000}]
["2016-17","2017-18",{"$f":"P912","v":2825150},{"$f":"P913","v":350},{"$f":"P914","v":84765},{"$f":"P915","v":2910265},{"$f":"P916","v":"(below 60 years)"},{"$f":"P917","v":423423},{"$f":"P918","v":2910265},{"$f":"IF($E$4<=O1112,0,IF($E$4>500000,0,IF($E$4>O1112,IF(C1112<5000,C1112,5000),0)))","v":0},{"$f":"IF(J1112>0,ROUND((C1112-J1112)*0.03,0),E1112)","v":84765},2910265,null,{"$f":"Q907+20000","v":270000},{"$f":"N1112-20000","v":250000},{"$f":"L907","v":0.15},10000000]
[{"$f":"B1112","v":"2017-18"},"2018-19",{"$f":"P941","v":2812650},{"$f":"P942","v":281600},{"$f":"P943","v":92828},{"$f":"P944","v":3187078},{"$f":"P945","v":"(below 60 years)"},{"$f":"P946","v":140298},{"$f":"P947","v":3187078},{"$f":"IF($E$4<=250000,0,IF($E$4>350000,0,IF($E$4>300000,2500,IF($E$4>50000,C1113))))","v":0},{"$f":"IF(J1113>0,ROUND((C1113-J1113)*0.03,0),E1113)","v":92828},3187078,null,null,null,{"$f":"L936","v":0.15},5000000]
["2018-19","2019-20",{"$f":"P970","v":2812650},{"$f":"P971","v":281600},{"$f":"P972","v":123770},{"$f":"P973","v":3218020},{"$f":"P974","v":"(below 60 years)"},{"$f":"P975","v":140298},{"$f":"P976","v":3218020},{"$f":"IF($E$4<=250000,0,IF($E$4>350000,0,IF($E$4>300000,2500,IF($E$4>50000,C1114))))","v":0},{"$f":"IF(J1114>0,ROUND((C1114-J1114)*0.04,0),E1114)","v":123770},3218020]
["2019-20","2020-21",{"$f":"P999","v":2812650},{"$f":"P1000","v":281600},{"$f":"P1001","v":123770},{"$f":"P1002","v":3218020},{"$f":"P1003","v":"(below 60 years)"},{"$f":"P1004","v":140298},{"$f":"P1005","v":3218020},{"$f":"IF($E$4<=O1115,0,IF($E$4>500000,0,IF($E$4>O1115,IF(C1115<12500,C1115,12500),0)))","v":0},{"$f":"IF(J1115>0,ROUND((C1115-J1115)*0.04,0),E1115)","v":123770},3218020,null,{"$f":"Q1022+20000","v":20000},{"$f":"N1115-20000","v":0}]
["2020-21","2021-22",{"$f":"P1028","v":2812650},{"$f":"P1029","v":281600},{"$f":"P1030","v":123770},{"$f":"P1031","v":3218020},{"$f":"P1032","v":"(below 60 years)"},{"$f":"P1033","v":140298},{"$f":"P1034","v":3218020},{"$f":"IF($E$4<=O1116,0,IF($E$4>500000,0,IF($E$4>O1116,IF(C1116<12500,C1116,12500),0)))","v":0},{"$f":"IF(J1116>0,ROUND((C1116-J1116)*0.04,0),E1116)","v":123770},3218020,null,{"$f":"Q995+20000","v":20000},{"$f":"N1116-20000","v":0}]
[{"$f":"B1116","v":"2021-22"},"2022-23",{"$f":"P1057","v":2812650},{"$f":"P1058","v":281600},{"$f":"P1059","v":123770},{"$f":"P1060","v":3218020},{"$f":"P1061","v":"(below 60 years)"},{"$f":"P1062","v":140298},{"$f":"P1063","v":3218020},{"$f":"IF($E$4<=O1117,0,IF($E$4>500000,0,IF($E$4>O1117,IF(C1117<12500,C1117,12500),0)))","v":0},{"$f":"IF(J1117>0,ROUND((C1117-J1117)*0.04,0),E1117)","v":123770},3218020,null,{"$f":"Q996+20000","v":20000},{"$f":"N1117-20000","v":0}]
[{"$f":"$E$2","v":"2021-22"},{"$f":"INDEX($B$1081:$B$1117,MATCH($A$1118,$A$1081:$A$1117,0))","v":"2022-23"},{"$f":"IF($A$2=\"New option u/s 115BAC\",'115BAC'!D20,INDEX($C$1081:$C$1117,MATCH($A$1118,$A$1081:$A$1117,0)))","v":2812650},{"$f":"IF($A$2=\"New option u/s 115BAC\",'115BAC'!E20,INDEX($D$1081:$D$1117,MATCH($A$1118,$A$1081:$A$1117,0)))","v":281600},{"$f":"IF($A$2=\"New option u/s 115BAC\",'115BAC'!F20,INDEX($E$1081:$E$1117,MATCH($A$1118,$A$1081:$A$1117,0)))","v":123770},{"$f":"IF($A$2=\"New option u/s 115BAC\",'115BAC'!G20,INDEX($F$1081:$F$1117,MATCH($A$1118,$A$1081:$A$1117,0)))","v":3218020},{"$f":"IF($A$2=\"New option u/s 115BAC\",'115BAC'!H20,INDEX($G$1081:$G$1117,MATCH($A$1118,$A$1081:$A$1117,0)))","v":"(below 60 years)"},{"$f":"IF($A$2=\"New option u/s 115BAC\",'115BAC'!I20,INDEX($H$1081:$H$1117,MATCH($A$1118,$A$1081:$A$1117,0)))","v":140298},{"$f":"IF($A$2=\"New option u/s 115BAC\",'115BAC'!J20,INDEX($I$1081:$I$1117,MATCH($A$1118,$A$1081:$A$1117,0)))","v":3218020},{"$f":"IF($A$2=\"New option u/s 115BAC\",'115BAC'!K20,INDEX($J$1081:$J$1117,MATCH($A$1118,$A$1081:$A$1117,0)))","v":0},{"$f":"IF($A$2=\"New option u/s 115BAC\",'115BAC'!L20,INDEX($K$1081:$K$1117,MATCH($A$1118,$A$1081:$A$1117,0)))","v":123770},{"$f":"IF($A$2=\"New option u/s 115BAC\",'115BAC'!M20,INDEX($L$1081:$L$1117,MATCH($A$1118,$A$1081:$A$1117,0)))","v":3218020},null,null,null,{"$f":"INDEX($P$1081:$P$1117,MATCH($A$1118,$A$1081:$A$1117,0))","v":0},{"$f":"INDEX($Q$1081:$Q$1117,MATCH($A$1118,$A$1081:$A$1117,0))","v":0}]
["Fin._Year","Asst. Year","TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due","Rebate u/s 87A","Revised E.cess(adjusting 87A)","Revised Total Tax due","Tax Due"]
[null,"FIN. YEAR",{"$f":"E2","v":"2021-22"},null,"Net Tax Due"]
[null,"TAX CATE.",{"$f":"E3","v":"MALE"}]
[null,"TAX INCO.",{"$f":"E4","v":10000500},null,{"$f":"C1122-O1112","v":9750500},null,{"$f":"IF(G1124=\"\",\" \",UPPER(MID(G1124,4,1)))","v":"P"},null,null,null,null,"Taxable amt when Pannotavbl"]
[null,"TAX IF PAN IS NOT PROVIDED",null,null,null,null,"PAN NO","Total Net tax payable/refundable (rouded off)",null,null,null,"Tax cal.",{"$f":"C1125","v":2812650},{"$f":"C1126","v":2812650}]
[null,"RATE","TAX","REBATE","SUR.","TOTAL",{"$f":"Statement!C6","v":"BEPPS1234Q"},"Total Tax due",null,{"$f":"Statement!H74","v":3218020},"Rounded","Add. Income",{"$f":"$E$4-$Q$1118","v":10000500},{"$f":"$E$4-$Q$1118","v":10000500}]
[null,"NORMAL",{"$f":"C1118","v":2812650},{"$f":"J1118","v":0},{"$f":"IF(K1118>0,K1118,0)","v":123770},{"$f":"IF(L1118>0,L1118,0)","v":3218020},{"$f":"IF(G1122=\"P\",\"P\",\"\")","v":"P"},"Releif u/s 89(1)",null,{"$f":"Statement!H75","v":0},null,"Sur. Rate",{"$f":"P1118","v":0},{"$f":"P1118","v":0}]
[null,"ABNORMAL",{"$f":"$V$1144","v":2812650},{"$f":"D1125","v":0},{"$f":"ROUND(C1126*4%,0)","v":112506},{"$f":"C1126+E1126-D1126","v":2925156},{"$f":"LEN(Statement!C6)","v":10},"Net tax due",null,{"$f":"J1124-J1125","v":3218020},null,"Marignal relief",{"$f":"D1118","v":281600},{"$f":"M1126","v":281600}]
[null,"FINAL",{"$f":"IF(G1127=\"YES\",IF(G1125=\"P\",C1125,C1126))","v":2812650},{"$f":"IF(G1127=\"YES\",IF(G1125=\"P\",D1125,D1126))","v":0},{"$f":"IF(G1127=\"YES\",IF(G1125=\"P\",E1125,E1126))","v":123770},{"$f":"IF(G1127=\"YES\",IF(G1125=\"P\",F1125,F1126))","v":3218020},{"$f":"IF(G1126=10,\"YES\",\"NO\")","v":"YES"},"Tax Deducted",null,{"$f":"Statement!H77","v":0},null,"Cess",{"$f":"K1118","v":123770},{"$f":"ROUND((N1123+N1126)*M1140,0)","v":123770}]
[null,"Test message",{"$f":"IF(C1127=FALSE,C1126,C1127)","v":2812650},{"$f":"IF(C1128<=0,0,IF(D1127=FALSE,D1126,D1127))","v":0},{"$f":"IF(E1127=FALSE,N1127,E1127)","v":123770},{"$f":"IF(F1127=FALSE,N1128,F1127)","v":3218020},null,"Difference",null,{"$f":"ROUND((J1126-J1127),-1)","v":3218020},null,null,{"$f":"M1123+M1126+M1127","v":3218020},{"$f":"N1123+N1126+N1127","v":3218020}]
[null,null,{"$f":"IF(C1127=C1125,\"\",\"Tax Rate will be 30% higher due to PANNOTAVBL or wrong PAN\")","v":""},null,null,null,null,"Text message",{"$f":"IF(J1127>J1126,\"Net Tax Refundable\",IF(J1126>J1127,\"Net Tax Due\",\"NIL AMT RETURN\"))","v":"Net Tax Due"},null,null,"Test message "]
[null,"Marginal Releif",null,null,null,null,null,"Final txt message for statement",null,null,null,{"$f":"CONCATENATE(\"If proper  PAN is input in Employee Data sheet, then\",\"  \",\"Total Taxable amount (including cess but excluding relief u/s 87A)\",\"  \",\"is \",\"Rs.\",\"  \",M1128,\"  \")","v":"If proper  PAN is input in Employee Data sheet, then  Total Taxable amount (including cess but excluding relief u/s 87A)  is Rs.  3218020  "}]
[null,"(","After allowed  Marginal relief ","Rs.",{"$f":"H1118","v":140298},")",{"$f":"CONCATENATE(B1131,\"  \",G1130,\"  \",F1131)","v":"(    )"},{"$f":"IF(J1128>0,H1132,IF(J1128<0,H1133,H1134))","v":"Income Tax PAYABLE {Balance [19- 20 ]}     (Rounded off)"}]
[null,{"$f":"CONCATENATE(B1131,\"  \",C1131,\" \",D1131,\"  \",E1131,\" \",F1131)","v":"(  After allowed  Marginal relief  Rs.  140298 )"},null,null,{"$f":"IF(D1118>0,CONCATENATE(\"(\",\"Including net surcharge amt.\",\"Rs.\",D1118,\")\"),\"\")","v":"(Including net surcharge amt.Rs.281600)"},null,null,"Income Tax PAYABLE {Balance [19- 20 ]}     (Rounded off)"]
[null,"Marginal relief-Not Applicable",null,null,null,null,"( Not Applicable  )","Income Tax REFUNDABLE {Balance [20-19 ]}  (Rounded off)",null,null,null,"TDS rate applicable  under sec. 206AA in case where PAN is not furnished by the employee"]
[null,{"$f":"CONCATENATE(B1131,\"  \",B1133,\" \",F1131)","v":"(  Marginal relief-Not Applicable )"},null,null,null,null,null,"Nil Tax Return {Balance [19-20 ]}     (Rounded off)"]
[null,"Net Tax Liability",null,null,null,null,null,null,null,null,null,{"$f":"IF(C1129=\"\",\"\",IF(M1139>20,L1133,C1129))","v":""}]
[null,"Total Tax due",null,null,null,null,{"$f":"L1111-'Tax Calculation'!$J$98","v":2910265}]
[null,"Tax Deducted",null,null,null,null,{"$f":"'Tax Calculation'!$J$95","v":0},null,null,null,null,"Taxable amt  ",{"$f":"C1122","v":10000500}]
[null,"Net Tax due",null,null,null,null,{"$f":"IF(G1137>G1136,0,G1136-G1137)","v":2910265},null,null,null,null,"Tax due",{"$f":"C1125","v":2812650}]
[null,"Net Tax payable",null,null,null,null,{"$f":"IF(G1138>0,G1138,0)","v":2910265},null,null,null,null,"Average rate",{"$f":"ROUND(M1138/M1137*100,2)","v":28.13}]
[null,"Net Tax refundable",null,null,null,null,{"$f":"IF(G1137>G1136,G1137-G1136,0)","v":0},null,null,null,null,"Applicable rate",{"$f":"IF(C1126>C1125,0%,4%)","v":0.04}]
[null,"Net Tax due-NIL",null,null,null,null,{"$f":"IF(G1136=G1137,0,0)","v":0}]
[null,{"$f":"IF(G1139>0,B1139,IF(G1140>0,B1140,B1141))","v":"Net Tax payable"},null,null,null,null,{"$f":"INDEX(G1139:G1141,MATCH(B1142,B1139:B1141,0))","v":2910265},null,null,"F.Y.","2016-17"]
[null,null,null,null,null,null,null,null,null,{"$f":"$E$3","v":"MALE"},null,{"$f":"INDEX($L$1144:$L$1147,MATCH($J$1143,$J$1144:$J$1147,0))","v":2825150},"Range","Limit","Limit","Rate","Regular Tax","Abnormal Tax","Tax amt",null,"F.Y.","TAX"]
[null,"Amount in words",null,{"$f":"IF(G1142=0,\"No Tax amtount\",pravesh(G1142))","v":"Rupees TwentyNine Lakh Ten Thousand Two Hundred SixtyFive Only "},null,null,null,null,null,"Male",null,{"$f":"IF($C$1122>1000000,($C$1122-1000000)*30%+(125000),IF($C$1122>500000,($C$1122-500000)*20%+(25000),IF($C$1122>250000,($C$1122-250000)*10%,\"0\")))","v":2825150},250000,{"$f":"MAX(IF($J$1143=J1144,M1144,0),IF($J$1143=J1145,M1145,0),IF($J$1143=J1146,M1146,0),IF($J$1143=J1147,M1147,0))","v":250000},{"$f":"IF($E$4<=N1144,$E$4-0,N1144)","v":250000},"0%",{"$f":"ROUND(O1144*P1144,0)","v":0},0,{"$f":"ROUND(O1144*R1144,0)","v":0},null,{"$f":"$E$2","v":"2021-22"},{"$f":"IF(U1144=U1145,V1145,V1146)","v":2812650}]
[null,"Test message",null,{"$f":"CONCATENATE(\"(\",\"  \",D1144,\"  \",\")\")","v":"(  Rupees TwentyNine Lakh Ten Thousand Two Hundred SixtyFive Only   )"},null,null,null,null,null,"Female",null,{"$f":"IF($C$1122>1000000,($C$1122-1000000)*30%+(125000),IF($C$1122>500000,($C$1122-500000)*20%+(25000),IF($C$1122>250000,($C$1122-250000)*10%,\"0\")))","v":2825150},250000,500000,{"$f":"MAX(IF($E$4<=N1145,$E$4-N1144,N1145-N1144),IF($E$4>N1144,,0))","v":250000},0.1,{"$f":"ROUND(O1145*P1145,0)","v":25000},{"$f":"IF(M1139>20,P1145,IF(Q1147>0,20%,30%))","v":0.1},{"$f":"ROUND(O1145*R1145,0)","v":25000},null,"2016-17",{"$f":"S1148","v":2825150}]
[null,null,null,null,null,null,null,null,null,"Senior Citizen",null,{"$f":"IF($C$1122>1000000,($C$1122-1000000)*30%+(120000),IF($C$1122>500000,($C$1122-500000)*20%+(20000),IF($C$1122>300000,($C$1122-300000)*10%,\"0\")))","v":2820150},300000,1000000,{"$f":"MAX(IF($E$4<=N1146,$E$4-N1145,N1146-N1145),IF($E$4>N1145,,0))","v":500000},0.2,{"$f":"ROUND(O1146*P1146,0)","v":100000},{"$f":"IF(Q1145=0,MAX($P$1144:$P$1147),IF(Q1147>0,MAX($P$1144:$P$1146),15%))","v":0.2},{"$f":"ROUND(O1146*R1146,0)","v":100000},null,"2017-18",{"$f":"S1155","v":2812650}]
[null,null,null,null,null,null,null,null,null,"Very Senior Citizen",null,{"$f":"IF($C$1122>1000000,($C$1122-1000000)*30%+(100000),IF($C$1122>500000,($C$1122-500000)*20%,\"0\"))","v":2800150},500000,"10,00,000+",{"$f":"MAX($E$4>N1146,$E$4-N1146,0)","v":9000500},0.3,{"$f":"ROUND(O1147*P1147,0)","v":2700150},{"$f":"IF(R1146=30%,10%,30%)","v":0.3},{"$f":"ROUND(O1147*R1147,0)","v":2700150}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(Q1144:Q1147)","v":2825150},null,{"$f":"SUM(S1144:S1147)","v":2825150}]
[null,null,null,null,null,null,null,null,null,"F.Y.","2017-18"]
[null,null,null,null,null,null,null,null,null,{"$f":"$E$3","v":"MALE"},null,{"$f":"INDEX($L$1151:$L$1154,MATCH($J$1143,$J$1151:$J$1154,0))","v":2812650},"Range","Limit","Limit","Rate","Regular Tax","Abnormal Tax","Tax amt"]
[null,"Male",null,"Senior Citizen",null,"Very Senior Citizen",null,"Actual Age",{"$f":"J1143","v":"MALE"},"Male",null,{"$f":"IF($C$1122>1000000,($C$1122-1000000)*30%+(112500),IF($C$1122>500000,($C$1122-500000)*20%+(12500),IF($C$1122>250000,($C$1122-250000)*5%,\"0\")))","v":2812650},250000,{"$f":"MAX(IF($J$1143=J1151,M1151,0),IF($J$1143=J1152,M1152,0),IF($J$1143=J1153,M1153,0),IF($J$1143=J1154,M1154,0))","v":250000},{"$f":"IF($E$4<=N1151,$E$4-0,N1151)","v":250000},"0%",{"$f":"ROUND(O1151*P1151,0)","v":0},0,{"$f":"ROUND(O1151*R1151,0)","v":0}]
[null,250000,0,300000,0,500000,0,"Tax Rate",0.1,"Female",null,{"$f":"IF($C$1122>1000000,($C$1122-1000000)*30%+(112500),IF($C$1122>500000,($C$1122-500000)*20%+(25000),IF($C$1122>250000,($C$1122-250000)*10%,\"0\")))","v":2812650},250000,500000,{"$f":"MAX(IF($E$4<=N1152,$E$4-N1151,N1152-N1151),IF($E$4>N1151,,0))","v":250000},0.05,{"$f":"ROUND(O1152*P1152,0)","v":12500},{"$f":"IF(M1146>20,P1152,IF(Q1154>0,20%,30%))","v":0.05},{"$f":"ROUND(O1152*R1152,0)","v":12500}]
[null,500000,25000,null,20000,null,0,null,0.2,"Senior Citizen",null,{"$f":"IF($C$1122>1000000,($C$1122-1000000)*30%+(110000),IF($C$1122>500000,($C$1122-500000)*20%+(10000),IF($C$1122>300000,($C$1122-300000)*5%,\"0\")))","v":2810150},300000,1000000,{"$f":"MAX(IF($E$4<=N1153,$E$4-N1152,N1153-N1152),IF($E$4>N1152,,0))","v":500000},0.2,{"$f":"ROUND(O1153*P1153,0)","v":100000},{"$f":"IF(Q1152=0,MAX($P$1144:$P$1147),IF(Q1154>0,MAX($P$1144:$P$1146),15%))","v":0.2},{"$f":"ROUND(O1153*R1153,0)","v":100000}]
[null,1000000,125000,null,120000,null,100000,null,0.3,"Very Senior Citizen",null,{"$f":"IF($C$1122>1000000,($C$1122-1000000)*30%+(100000),IF($C$1122>500000,($C$1122-500000)*20%,\"0\"))","v":2800150},500000,"10,00,000+",{"$f":"MAX($E$4>N1153,$E$4-N1153,0)","v":9000500},0.3,{"$f":"ROUND(O1154*P1154,0)","v":2700150},{"$f":"IF(R1153=30%,10%,30%)","v":0.3},{"$f":"ROUND(O1154*R1154,0)","v":2700150}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(Q1151:Q1154)","v":2812650},null,{"$f":"SUM(S1151:S1154)","v":2812650}]
[null,"Tax on Total Income Including Agri. Income",null,null,null,{"$f":"IF(F1159>0,(IF(I1151<G1143, (IF(F1149<B1152, (0), (IF(F1149<B1153, ((F1149-B1152)*I1152), (IF(F1149<B1154, (((F1149-B1153)*I1153)+C1153), (((F1149-B1154)*I1154)+C1154))))))), (IF(I1151>=G1144, (IF(F1149<B1153, (0),(IF(F1149<B1154, ((F1149-B1153)*I1153), (((F1149-B1154)*I1154)+G1154))))), (IF(F1149<D1152, (0), (IF(F1149<B1153, ((F1149-D1152)*I1152), (IF(F1149<B1154, (((F1149-B1153)*I1153)+E1153), (((F1149-B1154)*I1154)+E1154))))))))))), (0))","v":0}]
[null,"Rebate due to Agri. Income",null,null,null,{"$f":"IF(F1156>0,(IF(I1151<G1143, (IF(H1147<B1152, (0), (IF(H1147<B1153, ((H1147-B1152)*I1152), (IF(H1147<B1154, (((H1147-B1153)*I1153)+C1153), (((H1147-B1154)*I1154)+C1154))))))), (IF(I1151>=G1144, (IF(H1147<B1153, (0),(IF(H1147<B1154, ((H1147-B1153)*I1153), (((H1147-B1154)*I1154)+G1154))))), (IF(H1147<D1152, (0), (IF(H1147<B1153, ((H1147-D1152)*I1152), (IF(H1147<B1154, (((H1147-B1153)*I1153)+E1153), (((H1147-B1154)*I1154)+E1154))))))))))), (0))","v":0}]
[null,"Tax Payable after Agri. Income's Rebate",null,null,null,{"$f":"F1156-F1157","v":0}]
[null,"Tax on Total Income Excluding  Agri. Income",null,null,null,{"$f":"IF(I1151<B1151, (IF(F1147<B1152, (0), (IF(F1147<B1153, ((F1147-B1152)*I1152), (IF(F1147<B1154, (((F1147-B1153)*I1153)+C1153), (((F1147-B1154)*I1154)+C1154))))))), (IF(I1151>=G1144, (IF(F1147<B1153, (0),(IF(F1147<B1154, ((F1147-B1153)*I1153), (((F1147-B1154)*I1154)+G1154))))), (IF(F1147<D1152, (0), (IF(F1147<B1153, ((F1147-D1152)*I1152), (IF(F1147<B1154, (((F1147-B1153)*I1153)+E1153), (((F1147-B1154)*I1154)+E1154))))))))))","v":0}]
[null,null,null,null,null,null,null,null,"10% surcharge on income tax if the total income exceeds Rs 50 Lakhs but below Rs 1 crore"]
[null,null,null,null,null,null,null,null,"15% surcharge on income tax if the total income exceeds Rs 1 crore but below Rs 2 crore"]
[null,null,null,null,null,null,null,null,"25% surcharge on income tax if the total income exceeds Rs 2 crore but below Rs 5 crore"]
[null,null,null,null,null,null,null,null,"37% surcharge on income tax if the total income exceeds Rs 5 crore"]
[null,null,null,null,null,null,null,null,"Surcharge Table (2019-20)"]
[null,null,null,null,null,null,null,null,0,5000000,0]
[null,null,null,null,null,null,null,null,{"$f":"J1165+1","v":5000001},10000000,0.1]
[null,null,null,null,null,null,null,null,{"$f":"J1166+1","v":10000001},20000000,0.15]
[null,null,null,null,null,null,null,null,{"$f":"J1167+1","v":20000001},50000000,0.25]
[null,null,null,null,null,null,null,null,{"$f":"J1168+1","v":50000001},null,0.37]
["Computation interest U/s 234 A/B/C"]
[null,"u/s 234A",null,"u/s 234B &C",null,"u/s 234A"]
[null,"Date","Month code","Date","Month code"]
["Due Date",{"$f":"'Tax Calculation'!I904","v":"00:00:00"},{"$f":"MONTH(B1173)","v":1},{"$f":"'Tax Calculation'!I906","v":"00:00:00"},{"$f":"MONTH(D1173)","v":1}]
["ITR Date",{"$f":"'Tax Calculation'!I905","v":"00:00:00"},{"$f":"MONTH(B1174)","v":1},{"$f":"'Tax Calculation'!I907","v":"00:00:00"},{"$f":"MONTH(D1174)","v":1}]
["Delary in months",{"$f":"((YEAR(B1174)-YEAR(B1173))*12+MONTH(B1174)-MONTH(B1173))","v":0},null,{"$f":"((YEAR(B1174)-YEAR(D1173))*12+MONTH(B1174)-MONTH(D1173))","v":0}]
[null,"INTEREST   U/S 234 A","INTEREST U/S 234 B","INTEREST U/S 234 C","Total tax due/refund","Text message"]
[]
["Tax due",{"$f":"'Tax Calculation'!$J$93","v":3184220},{"$f":"B1178","v":3184220},{"$f":"IF('Tax Calculation'!$J$99>10000,'Tax Calculation'!$J$99,0)","v":3184220},{"$f":"'Tax Calculation'!J925+'Tax Calculation'!J895-'Tax Calculation'!J900","v":0},{"$f":"IF(E1180>0,\"Total Tax Due\",\"Total Tax Refundable\")","v":"Total Tax Refundable"}]
["Tax paid",{"$f":"'Tax Calculation'!$J$95","v":0},{"$f":"'Tax Calculation'!$J$95","v":0},null,{"$f":"'Tax Calculation'!J897","v":0}]
["Amt (rounded off)",{"$f":"IF(B1179>B1178,0,ROUNDDOWN(B1178-B1179,-2))","v":3184200},{"$f":"IF(C1179>C1178,0,ROUNDDOWN(C1178-C1179,-2))","v":3184200},{"$f":"IF(D1179>D1178,0,ROUNDDOWN(D1178-D1179,-2))","v":3184200},{"$f":"E1178-E1179","v":0}]
["Condition apply",{"$f":"'Tax Calculation'!$J$102","v":"Yes"},{"$f":"'Tax Calculation'!$J$104","v":"Yes"},{"$f":"'Tax Calculation'!$J$105","v":"Yes"}]
["Interest due",{"$f":"(ROUND(IF(AND(B1180>0,B1175>0),(B1180*1%*B1175),0),0))","v":0},{"$f":"(ROUND(IF('Tax Calculation'!$F$119<('Tax Calculation'!$J$99*90%),(C1180*1%*D1175),0),0))","v":0},{"$f":"F1194","v":162509}]
["Intrest with condt",{"$f":"IF(B1181=\"YES\",B1182,0)","v":0},{"$f":"IF(C1181=\"YES\",C1182,0)","v":0},{"$f":"IF(D1181=\"YES\",D1182,0)","v":162509}]
["Interest"]
[]
[]
["Tax",null,null,"Tax (other capital gain income)",0,null,null,null,null,null,null,"Under new option for 2020-21 sheet compare",null,null,null,null,"Under existing option for 2020-21 sheet compare"]
["Date  upto","Adv tax due","Act. Tax paid","Shortage tax","Rounded off","Int u/s 234C",null,"APPLICABLE RATE FOR 234C",null,null,null,"Adv tax due","Act. Tax paid","Shortage tax","Rounded off","Int u/s 234C","Adv tax due","Act. Tax paid","Shortage tax","Rounded off","Int u/s 234C"]
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[{"$f":"Statement!A92","v":"15-Sep-2021"},{"$f":"Statement!C92","v":1448109},{"$f":"Statement!E92","v":0},{"$f":"Statement!G92","v":1448109},{"$f":"IF(D1190>0,ROUNDDOWN(D1190,-2),0)","v":1448100},{"$f":"IF(E1190<0,0,ROUNDDOWN(E1190,-2)*0.01*3)","v":43443},null,{"$f":"Statement!F2","v":"2021-22"},{"$f":"IF($H$1190=H1197,I1197,IF($H$1190=H1196,I1196,IF($H$1190=H1195,I1195,IF(H1190=H1194,I1194,IF(H1190=H1192,I1192,IF(H1190=H1193,I1193,\"B\"))))))","v":"A"},{"$f":"IF($I$1190=\"A\",15%,0%)","v":0.15},null,{"$f":"Compare!G92","v":1432899},{"$f":"Compare!H92","v":0},{"$f":"Compare!I92","v":1432899},{"$f":"IF(N1190>0,ROUNDDOWN(N1190,-2),0)","v":1432800},{"$f":"IF(O1190<0,0,ROUNDDOWN(O1190,-2)*0.01*3)","v":42984},{"$f":"Compare!C92","v":1448109},{"$f":"Compare!D92","v":0},{"$f":"Compare!E92","v":1448109},{"$f":"IF(S1190>0,ROUNDDOWN(S1190,-2),0)","v":1448100},{"$f":"IF(T1190<0,0,ROUNDDOWN(T1190,-2)*0.01*3)","v":43443}]
[{"$f":"Statement!A93","v":"15-Dec-2021"},{"$f":"Statement!C93","v":2413515},{"$f":"Statement!E93","v":0},{"$f":"Statement!G93","v":2413515},{"$f":"IF(D1191>0,ROUNDDOWN(D1191,-2),0)","v":2413500},{"$f":"IF(E1191<0,0,ROUNDDOWN(E1191,-2)*0.01*3)","v":72405},null,"Opted",null,{"$f":"IF($I$1190=\"A\",45%,30%)","v":0.45},null,{"$f":"Compare!G93","v":2388165},{"$f":"Compare!H93","v":0},{"$f":"Compare!I93","v":2388165},{"$f":"IF(N1191>0,ROUNDDOWN(N1191,-2),0)","v":2388100},{"$f":"IF(O1191<0,0,ROUNDDOWN(O1191,-2)*0.01*3)","v":71643},{"$f":"Compare!C93","v":2413515},{"$f":"Compare!D93","v":0},{"$f":"Compare!E93","v":2413515},{"$f":"IF(S1191>0,ROUNDDOWN(S1191,-2),0)","v":2413500},{"$f":"IF(T1191<0,0,ROUNDDOWN(T1191,-2)*0.01*3)","v":72405}]
[{"$f":"Statement!A94","v":"15-Mar-2022"},{"$f":"Statement!C94","v":3218020},{"$f":"Statement!E94","v":0},{"$f":"Statement!G94","v":3218020},{"$f":"IF(D1192>0,ROUNDDOWN(D1192,-2),0)","v":3218000},{"$f":"IF(E1192<0,0,ROUNDDOWN(E1192,-2)*0.01*1)","v":32180},null,"2016-17","A",{"$f":"IF($I$1190=\"A\",75%,60%)","v":0.75},null,{"$f":"Compare!G94","v":3184220},{"$f":"Compare!H94","v":0},{"$f":"Compare!I94","v":3184220},{"$f":"IF(N1192>0,ROUNDDOWN(N1192,-2),0)","v":3184200},{"$f":"IF(O1192<0,0,ROUNDDOWN(O1192,-2)*0.01*1)","v":31842},{"$f":"Compare!C94","v":3218020},{"$f":"Compare!D94","v":0},{"$f":"Compare!E94","v":3218020},{"$f":"IF(S1192>0,ROUNDDOWN(S1192,-2),0)","v":3218000},{"$f":"IF(T1192<0,0,ROUNDDOWN(T1192,-2)*0.01*1)","v":32180}]
[{"$f":"Statement!A95","v":"31-Mar-2022"},{"$f":"Statement!C95","v":3218020},{"$f":"Statement!E95","v":0},{"$f":"Statement!G95","v":0},{"$f":"IF(D1193>0,ROUNDDOWN(D1193,-2),0)","v":0},{"$f":"'Tax Calculation'!J920","v":0},null,"2017-18","A",{"$f":"IF($I$1190=\"A\",100%,100%)","v":1},null,{"$f":"Compare!G95","v":3184220},{"$f":"Compare!H95","v":0},{"$f":"Compare!I95","v":0},{"$f":"IF(N1193>0,ROUNDDOWN(N1193,-2),0)","v":0},{"$f":"'Tax Calculation'!T920","v":0},{"$f":"Compare!C95","v":3218020},{"$f":"Compare!D95","v":0},{"$f":"Compare!E95","v":0},{"$f":"IF(S1193>0,ROUNDDOWN(S1193,-2),0)","v":0},{"$f":"'Tax Calculation'!Y920","v":0}]
[{"$f":"Statement!A96","v":"Total"},{"$f":"Statement!C96","v":3218020},{"$f":"Statement!E96","v":0},{"$f":"Statement!G96","v":3218000},null,{"$f":"SUM(F1189:F1193)","v":162509},null,"2018-19","A",{"$f":"IF($I$1190=\"A\",100%,100%)","v":1},null,{"$f":"Compare!G96","v":3184220},{"$f":"Compare!H96","v":0},{"$f":"Compare!I96","v":3184200},null,{"$f":"SUM(P1189:P1193)","v":160797},{"$f":"Compare!C96","v":3218020},{"$f":"Compare!D96","v":0},{"$f":"Compare!E96","v":3218000},null,{"$f":"SUM(U1189:U1193)","v":162509}]
[null,"234C","234B","234A",null,null,null,"2019-20","A"]
["Company",{"$f":"K1193","v":0},{"$f":"I1186","v":0},{"$f":"I1182","v":0},null,null,null,"2020-21","A"]
["Firm",{"$f":"D1192","v":3218020},{"$f":"C1182","v":0},{"$f":"B1182","v":0},null,null,null,"2021-22","A"]
["Male",{"$f":"F1194","v":162509},{"$f":"C1182","v":0},{"$f":"B1182","v":0}]
[]
[]
[]
[null,"ASST. YEAR","F. YEAR","For U/S 234B"]
["Q1","2014-15","2013-14","2014-03-31"]
["Q2","2015-16","2014-15","2015-03-31"]
["Q3","2016-17","2015-16","2016-03-31"]
["Q4","2017-18","2016-17","2016-03-31"]
[null,{"$f":"'Tax Calculation'!H814","v":0},{"$f":"'Tax Calculation'!C814","v":0},{"$f":"VLOOKUP(C1207,C1203:D1206,2,0)","v":{"$error":"#N/A"}}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Determination of Maximum limit under Chapter VIA for f.y. 2014-15",null,null,null,null,null,null,null,null,"Determination of Maximum limit under Chapter VIA for f.y. 2015-16",null,null,null,null,null,null,null,null,"Determination of Maximum limit under Chapter VIA for f.y. 2016-17",null,null,null,null,null,null,null,null,"Determination of Maximum limit under Chapter VIA for f.y. 2017-18",null,null,null,null,null,null,null,null,"Determination of Maximum limit under Chapter VIA for f.y. 2018-19",null,null,null,null,null,null,null,null,"Determination of Maximum limit under Chapter VIA for f.y. 2019-20"]
[null,"Selected Tax Category",{"$f":"Statement!C5","v":"MALE"},null,null,null,null,null,null,null,"Selected Tax Category",{"$f":"C1225","v":"MALE"},null,null,null,null,null,null,null,"Selected Tax Category",{"$f":"L1225","v":"MALE"},null,null,null,null,null,null,null,"Selected Tax Category",{"$f":"U1225","v":"MALE"},null,null,null,null,null,null,null,"Selected Tax Category",{"$f":"AD1225","v":"MALE"},null,null,null,null,null,null,null,"Selected Tax Category",{"$f":"AM1225","v":"MALE"}]
["Section","Name of section","MALE","FEMALE","SENIOR CITIZEN","VERY SENIOR CITIZEN","Max Limit","Remarks",null,"Section","Name of section","MALE","FEMALE","SENIOR CITIZEN","VERY SENIOR CITIZEN","Max Limit","Remarks",null,"Section","Name of section","MALE","FEMALE","SENIOR CITIZEN","VERY SENIOR CITIZEN","Max Limit","Remarks",null,"Section","Name of section","MALE","FEMALE","SENIOR CITIZEN","VERY SENIOR CITIZEN","Max Limit","Remarks",null,"Section","Name of section","MALE","FEMALE","SENIOR CITIZEN","VERY SENIOR CITIZEN","Max Limit","Remarks",null,"Section","Name of section","MALE","FEMALE","SENIOR CITIZEN","VERY SENIOR CITIZEN","Max Limit"]
[{"$f":"pks!A162","v":"U/S 80 C "},{"$f":"pks!B162","v":"Invesment in specified investment plans"},{"$f":"pks!C162","v":"Upto Rs. 150000"},{"$f":"pks!D162","v":"Upto Rs. 150000"},{"$f":"pks!E162","v":"Upto Rs. 150000"},{"$f":"pks!F162","v":"Upto Rs. 150000"},{"$f":"IF($C$1225=$C$1226,C1227,IF($C$1225=$D$1226,D1227,IF($C$1225=$E$1226,E1227,F1227)))","v":"Upto Rs. 150000"},"(Maxi. Limit Rs. 150000 (from F.Y. 14-15))",{"$f":"CONCATENATE(G1227,\"  \",H1227)","v":"Upto Rs. 150000  (Maxi. Limit Rs. 150000 (from F.Y. 14-15))"},{"$f":"pks!J162","v":"U/S 80 C "},{"$f":"pks!K162","v":"Invesment in specified investment plans"},{"$f":"pks!L162","v":"Upto Rs. 150000"},{"$f":"pks!M162","v":"Upto Rs. 150000"},{"$f":"pks!N162","v":"Upto Rs. 150000"},{"$f":"pks!O162","v":"Upto Rs. 150000"},{"$f":"IF($C$1225=$C$1226,L1227,IF($C$1225=$D$1226,M1227,IF($C$1225=$E$1226,N1227,O1227)))","v":"Upto Rs. 150000"},"(Maxi. Limit Rs. 150000 (from F.Y. 15--16))",{"$f":"CONCATENATE(P1227,\"  \",Q1227)","v":"Upto Rs. 150000  (Maxi. Limit Rs. 150000 (from F.Y. 15--16))"},{"$f":"pks!S162","v":"U/S 80 C "},{"$f":"pks!T162","v":"Invesment in specified investment plans"},{"$f":"pks!U162","v":"Upto Rs. 150000"},{"$f":"pks!V162","v":"Upto Rs. 150000"},{"$f":"pks!W162","v":"Upto Rs. 150000"},{"$f":"pks!X162","v":"Upto Rs. 150000"},{"$f":"IF($C$1225=$C$1226,U1227,IF($C$1225=$D$1226,V1227,IF($C$1225=$E$1226,W1227,X1227)))","v":"Upto Rs. 150000"},"(Maxi. Limit Rs. 150000 (from F.Y. 15--16))",{"$f":"CONCATENATE(Y1227,\"  \",Z1227)","v":"Upto Rs. 150000  (Maxi. Limit Rs. 150000 (from F.Y. 15--16))"},{"$f":"pks!AB162","v":"U/S 80 C "},{"$f":"pks!AC162","v":"Invesment in specified investment plans"},{"$f":"pks!AD162","v":"Upto Rs. 150000"},{"$f":"pks!AE162","v":"Upto Rs. 150000"},{"$f":"pks!AF162","v":"Upto Rs. 150000"},{"$f":"pks!AG162","v":"Upto Rs. 150000"},{"$f":"IF($C$1225=$C$1226,AD1227,IF($C$1225=$D$1226,AE1227,IF($C$1225=$E$1226,AF1227,AG1227)))","v":"Upto Rs. 150000"},{"$f":"pks!AI162","v":"(Maxi. Limit Rs. 150000 (from F.Y. 15--16))"},"(Maxi. Limit Rs. 150000 (from F.Y. 15--16))",{"$f":"CONCATENATE(AI1227,\"  \",AJ1227)","v":"(Maxi. Limit Rs. 150000 (from F.Y. 15--16))  (Maxi. Limit Rs. 150000 (from F.Y. 15--16))"},{"$f":"pks!AL162","v":"Invesment in specified investment plans"},{"$f":"pks!AM162","v":"Upto Rs. 150000"},{"$f":"pks!AN162","v":"Upto Rs. 150000"},{"$f":"pks!AO162","v":"Upto Rs. 150000"},{"$f":"pks!AP162","v":"Upto Rs. 150000"},{"$f":"IF($C$1225=$C$1226,AM1227,IF($C$1225=$D$1226,AN1227,IF($C$1225=$E$1226,AO1227,AP1227)))","v":"Upto Rs. 150000"},"(Maxi. Limit Rs. 150000 (from F.Y. 15--16))",{"$f":"CONCATENATE(AQ1227,\"  \",AR1227)","v":"Upto Rs. 150000  (Maxi. Limit Rs. 150000 (from F.Y. 15--16))"},{"$f":"pks!AT162","v":"U/S 80 C "},{"$f":"pks!AU162","v":"Invesment in specified investment plans"},{"$f":"pks!AV162","v":"Upto Rs. 150000"},{"$f":"pks!AW162","v":"Upto Rs. 150000"},{"$f":"pks!AX162","v":"Upto Rs. 150000"},{"$f":"pks!AY162","v":"Upto Rs. 150000"},{"$f":"pks!AZ162","v":"Upto Rs. 150000"},{"$f":"IF($C$1225=$C$1226,AW1227,IF($C$1225=$D$1226,AX1227,IF($C$1225=$E$1226,AY1227,AZ1227)))","v":"Upto Rs. 150000"},{"$f":"pks!BB162","v":"Upto Rs. 150000  (Maxi. Limit Rs. 150000 (from F.Y. 15--16))"}]
[{"$f":"pks!A163","v":"U/S 80CCC"},{"$f":"pks!B163","v":"Payment of premium for annuity plan of LIC or any other  "},{"$f":"pks!C163","v":"Upto Rs. 100000"},{"$f":"pks!D163","v":"Upto Rs. 100000"},{"$f":"pks!E163","v":"Upto Rs. 100000"},{"$f":"pks!F163","v":"Upto Rs. 100000"},{"$f":"IF($C$1225=$C$1226,C1228,IF($C$1225=$D$1226,D1228,IF($C$1225=$E$1226,E1228,F1228)))","v":"Upto Rs. 100000"},"(such amount shall not be allowed under section 80C.)","Upto Rs. 100000  (such amount shall not be allowed under section 80C.)",{"$f":"pks!J163","v":"U/S 80CCC"},{"$f":"pks!K163","v":"Payment of premium for annuity plan of LIC or any other  "},{"$f":"pks!L163","v":"Upto Rs. 150000"},{"$f":"pks!M163","v":"Upto Rs. 150000"},{"$f":"pks!N163","v":"Upto Rs. 150000"},{"$f":"pks!O163","v":"Upto Rs. 150000"},{"$f":"IF($C$1225=$C$1226,L1228,IF($C$1225=$D$1226,M1228,IF($C$1225=$E$1226,N1228,O1228)))","v":"Upto Rs. 150000"},"(such amount shall not be allowed under section 80C.)","Upto Rs. 150000  (such amount shall not be allowed under section 80C.)",{"$f":"pks!S163","v":"U/S 80CCC"},{"$f":"pks!T163","v":"Payment of premium for annuity plan of LIC or any other  "},{"$f":"pks!U163","v":"Upto Rs. 150000"},{"$f":"pks!V163","v":"Upto Rs. 150000"},{"$f":"pks!W163","v":"Upto Rs. 150000"},{"$f":"pks!X163","v":"Upto Rs. 150000"},{"$f":"IF($C$1225=$C$1226,U1228,IF($C$1225=$D$1226,V1228,IF($C$1225=$E$1226,W1228,X1228)))","v":"Upto Rs. 150000"},"(such amount shall not be allowed under section 80C.)",{"$f":"CONCATENATE(Y1228,\"  \",Z1228)","v":"Upto Rs. 150000  (such amount shall not be allowed under section 80C.)"},{"$f":"pks!AB163","v":"U/S 80CCC"},{"$f":"pks!AC163","v":"Payment of premium for annuity plan of LIC or any other  "},{"$f":"pks!AD163","v":"Upto Rs. 150000"},{"$f":"pks!AE163","v":"Upto Rs. 150000"},{"$f":"pks!AF163","v":"Upto Rs. 150000"},{"$f":"pks!AG163","v":"Upto Rs. 150000"},{"$f":"IF($C$1225=$C$1226,AD1228,IF($C$1225=$D$1226,AE1228,IF($C$1225=$E$1226,AF1228,AG1228)))","v":"Upto Rs. 150000"},{"$f":"pks!AI163","v":"(such amount shall not be allowed under section 80C.)"},"(such amount shall not be allowed under section 80C.)",{"$f":"CONCATENATE(AI1228,\"  \",AJ1228)","v":"(such amount shall not be allowed under section 80C.)  (such amount shall not be allowed under section 80C.)"},{"$f":"pks!AL163","v":"Payment of premium for annuity plan of LIC or any other  "},{"$f":"pks!AM163","v":"Upto Rs. 150000"},{"$f":"pks!AN163","v":"Upto Rs. 150000"},{"$f":"pks!AO163","v":"Upto Rs. 150000"},{"$f":"pks!AP163","v":"Upto Rs. 150000"},{"$f":"IF($C$1225=$C$1226,AM1228,IF($C$1225=$D$1226,AN1228,IF($C$1225=$E$1226,AO1228,AP1228)))","v":"Upto Rs. 150000"},"(such amount shall not be allowed under section 80C.)",{"$f":"CONCATENATE(AQ1228,\"  \",AR1228)","v":"Upto Rs. 150000  (such amount shall not be allowed under section 80C.)"},{"$f":"pks!AT163","v":"U/S 80CCC"},{"$f":"pks!AU163","v":"Contributions to certain pension funds of LIC or any other insurer "},{"$f":"pks!AV163","v":"Upto Rs. 150000"},{"$f":"pks!AW163","v":"Upto Rs. 150000"},{"$f":"pks!AX163","v":"Upto Rs. 150000"},{"$f":"pks!AY163","v":"Upto Rs. 150000"},{"$f":"pks!AZ163","v":"Upto Rs. 150000"},{"$f":"IF($C$1225=$C$1226,AW1228,IF($C$1225=$D$1226,AX1228,IF($C$1225=$E$1226,AY1228,AZ1228)))","v":"Upto Rs. 150000"},{"$f":"pks!BB163","v":"Upto Rs. 150000  (such amount shall not be allowed under section 80C.)"}]
[{"$f":"pks!A164","v":"U/S 80 CCD(1)"},{"$f":"pks!B164","v":"Employee cont. towards new pension scheme"},{"$f":"pks!C164","v":"Upto Rs. 100000"},{"$f":"pks!D164","v":"Upto Rs. 100000"},{"$f":"pks!E164","v":"Upto Rs. 100000"},{"$f":"pks!F164","v":"Upto Rs. 100000"},"Upto Rs. 100000","(Equal to 10% of Salary  but not exceed Rs. 100000)","Upto Rs. 100000  (Equal to 10% of Salary  but not exceed Rs. 100000)",{"$f":"pks!J164","v":"U/S 80 CCD(1)"},{"$f":"pks!K164","v":"Employee cont. towards new pension scheme"},{"$f":"pks!L164","v":"Upto Rs. 150000"},{"$f":"pks!M164","v":"Upto Rs. 150000"},{"$f":"pks!N164","v":"Upto Rs. 150000"},{"$f":"pks!O164","v":"Upto Rs. 150000"},"Upto Rs. 150000","(Equal to 10% of Salary  but not exceed Rs. 150000)","Upto Rs. 150000  (Equal to 10% of Salary  but not exceed Rs. 150000)",{"$f":"pks!S164","v":"U/S 80 CCD(1)"},{"$f":"pks!T164","v":"Employee cont. towards new pension scheme"},{"$f":"pks!U164","v":"Upto Rs. 150000"},{"$f":"pks!V164","v":"Upto Rs. 150000"},{"$f":"pks!W164","v":"Upto Rs. 150000"},{"$f":"pks!X164","v":"Upto Rs. 150000"},"Upto Rs. 150000","(Equal to 10% of Salary  but not exceed Rs. 150000)",{"$f":"CONCATENATE(Y1229,\"  \",Z1229)","v":"Upto Rs. 150000  (Equal to 10% of Salary  but not exceed Rs. 150000)"},{"$f":"pks!AB164","v":"U/S 80 CCD(1)"},{"$f":"pks!AC164","v":"Employee cont. towards new pension scheme"},{"$f":"pks!AD164","v":"Upto Rs. 150000"},{"$f":"pks!AE164","v":"Upto Rs. 150000"},{"$f":"pks!AF164","v":"Upto Rs. 150000"},{"$f":"pks!AG164","v":"Upto Rs. 150000"},"Upto Rs. 150000",{"$f":"pks!AI164","v":"(Equal to 20% of Salary  but not exceed Rs. 150000)"},"(Equal to 20% of Salary  but not exceed Rs. 150000)",{"$f":"CONCATENATE(AI1229,\"  \",AJ1229)","v":"(Equal to 20% of Salary  but not exceed Rs. 150000)  (Equal to 20% of Salary  but not exceed Rs. 150000)"},{"$f":"pks!AL164","v":"Employee cont. towards new pension scheme"},{"$f":"pks!AM164","v":"Upto Rs. 150000"},{"$f":"pks!AN164","v":"Upto Rs. 150000"},{"$f":"pks!AO164","v":"Upto Rs. 150000"},{"$f":"pks!AP164","v":"Upto Rs. 150000"},"Upto Rs. 150000","(Equal to 20% of Salary  but not exceed Rs. 150000)",{"$f":"CONCATENATE(AQ1229,\"  \",AR1229)","v":"Upto Rs. 150000  (Equal to 20% of Salary  but not exceed Rs. 150000)"},{"$f":"pks!AT164","v":"U/S 80 CCD(1)"},{"$f":"pks!AU164","v":"Employee cont. towards new pension scheme"},{"$f":"pks!AV164","v":"Upto Rs. 150000"},{"$f":"pks!AW164","v":"Upto Rs. 150000"},{"$f":"pks!AX164","v":"Upto Rs. 150000"},{"$f":"pks!AY164","v":"Upto Rs. 150000"},{"$f":"pks!AZ164","v":"Upto Rs. 150000"},"Upto Rs. 150000",{"$f":"pks!BB164","v":"Upto Rs. 150000  (Equal to 20% of Salary  but not exceed Rs. 150000)"}]
["U/S 80CCE-TOTAL OF[(i)+(ii)+(iii)](Subject to limit RS 100000)",null,{"$f":"pks!C165","v":"Note-"},{"$f":"pks!D165","v":"Note-"},{"$f":"pks!E165","v":"Note-"},{"$f":"pks!F165","v":"Note-"},"Note-","(the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)","Note-  (the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)","U/S 80CCE-TOTAL OF[(i)+(ii)+(iii)](Subject to limit RS 100000)",null,{"$f":"pks!L165","v":"Note-"},{"$f":"pks!M165","v":"Note-"},{"$f":"pks!N165","v":"Note-"},{"$f":"pks!O165","v":"Note-"},"Note-","(the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)","Note-  (the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)",{"$f":"pks!S165","v":"U/S 80CCE-TOTAL OF[(i)+(ii)+(iii)](Subject to limit RS 100000)"},{"$f":"pks!T165","v":0},{"$f":"pks!U165","v":"Note-"},{"$f":"pks!V165","v":"Note-"},{"$f":"pks!W165","v":"Note-"},{"$f":"pks!X165","v":"Note-"},"Note-","(the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)",{"$f":"CONCATENATE(Y1230,\"  \",Z1230)","v":"Note-  (the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)"},{"$f":"pks!AB165","v":"U/S 80CCE-TOTAL OF[(i)+(ii)+(iii)](Subject to limit RS 100000)"},{"$f":"pks!AC165","v":0},{"$f":"pks!AD165","v":"Note-"},{"$f":"pks!AE165","v":"Note-"},{"$f":"pks!AF165","v":"Note-"},{"$f":"pks!AG165","v":"Note-"},"Note-",{"$f":"pks!AI165","v":"(the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)"},"(the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)",{"$f":"CONCATENATE(AI1230,\"  \",AJ1230)","v":"(the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)  (the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)"},{"$f":"pks!AL165","v":0},{"$f":"pks!AM165","v":"Note-"},{"$f":"pks!AN165","v":"Note-"},{"$f":"pks!AO165","v":"Note-"},{"$f":"pks!AP165","v":"Note-"},"Note-","(the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)",{"$f":"CONCATENATE(AQ1230,\"  \",AR1230)","v":"Note-  (the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)"},{"$f":"pks!AT165","v":"U/S 80CCE-TOTAL OF[(i)+(ii)+(iii)](Subject to limit RS 100000)"},{"$f":"pks!AU165","v":0},{"$f":"pks!AV165","v":"Note-"},{"$f":"pks!AW165","v":"Note-"},{"$f":"pks!AX165","v":"Note-"},{"$f":"pks!AY165","v":"Note-"},{"$f":"pks!AZ165","v":"Note-"},"Note-"]
["U/S 80 CCD(1B)","Additional contribution towards NPS",{"$f":"pks!C166","v":"N.A."},{"$f":"pks!D166","v":"N.A."},{"$f":"pks!E166","v":"N.A."},{"$f":"pks!F166","v":"N.A."},"N.A.","N.A.",{"$f":"CONCATENATE(G1231,\"  \",H1231)","v":"N.A.  N.A."},{"$f":"pks!J166","v":"U/S 80 CCD(1B)"},{"$f":"pks!K166","v":"Additional contribution towards NPS"},{"$f":"pks!L166","v":"Upto Rs. 50000"},{"$f":"pks!M166","v":"Upto Rs. 50000"},{"$f":"pks!N166","v":"Upto Rs. 50000"},{"$f":"pks!O166","v":"Upto Rs. 50000"},"Upto Rs. 50000",null,{"$f":"CONCATENATE(P1231,\"  \",Q1231)","v":"Upto Rs. 50000  "},{"$f":"pks!S166","v":"U/S 80 CCD(1B)"},{"$f":"pks!T166","v":"Additional contribution towards NPS"},{"$f":"pks!U166","v":"Upto Rs. 50000"},{"$f":"pks!V166","v":"Upto Rs. 50000"},{"$f":"pks!W166","v":"Upto Rs. 50000"},{"$f":"pks!X166","v":"Upto Rs. 50000"},"Upto Rs. 50000",null,{"$f":"CONCATENATE(Y1231,\"  \",Z1231)","v":"Upto Rs. 50000  "},{"$f":"pks!AB166","v":"U/S 80 CCD(1B)"},{"$f":"pks!AC166","v":"Additional contribution towards NPS"},{"$f":"pks!AD166","v":"Upto Rs. 50000"},{"$f":"pks!AE166","v":"Upto Rs. 50000"},{"$f":"pks!AF166","v":"Upto Rs. 50000"},{"$f":"pks!AG166","v":"Upto Rs. 50000"},"Upto Rs. 50000",{"$f":"pks!AI166","v":"(Cont. in Atal Pension Yojana is also eligible)"},"(Cont. in Atal Pension Yojana is also eligible)",{"$f":"CONCATENATE(AI1231,\"  \",AJ1231)","v":"(Cont. in Atal Pension Yojana is also eligible)  (Cont. in Atal Pension Yojana is also eligible)"},{"$f":"pks!AL166","v":"Additional contribution towards NPS"},{"$f":"pks!AM166","v":"Upto Rs. 50000"},{"$f":"pks!AN166","v":"Upto Rs. 50000"},{"$f":"pks!AO166","v":"Upto Rs. 50000"},{"$f":"pks!AP166","v":"Upto Rs. 50000"},"Upto Rs. 50000","(Cont. in Atal Pension Yojana is also eligible)",{"$f":"CONCATENATE(AQ1231,\"  \",AR1231)","v":"Upto Rs. 50000  (Cont. in Atal Pension Yojana is also eligible)"},{"$f":"pks!AT166","v":"U/S 80 CCD(1B)"},{"$f":"pks!AU166","v":"Additional contribution towards NPS"},{"$f":"pks!AV166","v":"Upto Rs. 50000"},{"$f":"pks!AW166","v":"Upto Rs. 50000"},{"$f":"pks!AX166","v":"Upto Rs. 50000"},{"$f":"pks!AY166","v":"Upto Rs. 50000"},{"$f":"pks!AZ166","v":"Upto Rs. 50000"},"Upto Rs. 50000",{"$f":"pks!BB166","v":"Upto Rs. 50000  (Cont. in Atal Pension Yojana is also eligible)"},{"$f":"pks!BC166","v":0},{"$f":"pks!BD166","v":0},{"$f":"pks!BE166","v":0}]
["U/S 80 CCD(2)","Employer cont. towards new pension scheme ",{"$f":"pks!C167","v":"10% of Salary"},{"$f":"pks!D167","v":"10% of Salary"},{"$f":"pks!E167","v":"10% of Salary"},{"$f":"pks!F167","v":"10% of Salary"},"10% of Salary","(Equal to 10% of Salary (Pay+D.A.)","10% of Salary  (Equal to 10% of Salary (Pay+D.A.)",{"$f":"pks!J167","v":"U/S 80 CCD(2)"},{"$f":"pks!K167","v":"Employer cont. towards new pension scheme "},{"$f":"pks!L167","v":"10% of Salary"},{"$f":"pks!M167","v":"10% of Salary"},{"$f":"pks!N167","v":"10% of Salary"},{"$f":"pks!O167","v":"10% of Salary"},"10% of Salary","(Equal to 10% of Salary (Pay+D.A.) ","10% of Salary  (Equal to 10% of Salary (Pay+D.A.) ",{"$f":"pks!S167","v":"U/S 80 CCD(2)"},{"$f":"pks!T167","v":"Employer cont. towards new pension scheme "},{"$f":"pks!U167","v":"10% of Salary"},{"$f":"pks!V167","v":"10% of Salary"},{"$f":"pks!W167","v":"10% of Salary"},{"$f":"pks!X167","v":"10% of Salary"},"10% of Salary","(Equal to 10% of Salary (Pay+D.A.) ",{"$f":"CONCATENATE(Y1232,\"  \",Z1232)","v":"10% of Salary  (Equal to 10% of Salary (Pay+D.A.) "},{"$f":"pks!AB167","v":"U/S 80 CCD(2)"},{"$f":"pks!AC167","v":"Employer cont. towards new pension scheme "},{"$f":"pks!AD167","v":"10% of Salary"},{"$f":"pks!AE167","v":"10% of Salary"},{"$f":"pks!AF167","v":"10% of Salary"},{"$f":"pks!AG167","v":"10% of Salary"},"10% of Salary",{"$f":"pks!AI167","v":"(Equal to 10% of Salary (Pay+D.A.) "},"(Equal to 10% of Salary (Pay+D.A.) ",{"$f":"CONCATENATE(AI1232,\"  \",AJ1232)","v":"(Equal to 10% of Salary (Pay+D.A.)   (Equal to 10% of Salary (Pay+D.A.) "},{"$f":"pks!AL167","v":"Employer cont. towards new pension scheme "},{"$f":"pks!AM167","v":"10% of Salary"},{"$f":"pks!AN167","v":"10% of Salary"},{"$f":"pks!AO167","v":"10% of Salary"},{"$f":"pks!AP167","v":"10% of Salary"},"10% of Salary","(Equal to 10% of Salary (Pay+D.A.) ",{"$f":"CONCATENATE(AQ1232,\"  \",AR1232)","v":"10% of Salary  (Equal to 10% of Salary (Pay+D.A.) "},{"$f":"pks!AT167","v":"U/S 80 CCD(2)"},{"$f":"pks!AU167","v":"Employer cont. towards new pension scheme "},{"$f":"pks!AV167","v":"10% of Salary"},{"$f":"pks!AW167","v":"10% of Salary"},{"$f":"pks!AX167","v":"10% of Salary"},{"$f":"pks!AY167","v":"10% of Salary"},{"$f":"pks!AZ167","v":"10% of Salary"},"10% of Salary",{"$f":"pks!BB167","v":"10% of Salary  (Equal to 10% of Salary (Pay+D.A.) "}]
["U/S 80CCF","Investment  in long term infrasturture bonds ",{"$f":"pks!C168","v":"No limit"},{"$f":"pks!D168","v":"No limit"},{"$f":"pks!E168","v":"No limit"},{"$f":"pks!F168","v":"No limit"},"No limit",null,"No limit  ",{"$f":"pks!J168","v":"U/S 80CCF"},{"$f":"pks!K168","v":"Investment  in long term infrasturture bonds "},{"$f":"pks!L168","v":"No limit"},{"$f":"pks!M168","v":"No limit"},{"$f":"pks!N168","v":"No limit"},{"$f":"pks!O168","v":"No limit"},"No limit",null,"No limit  ",{"$f":"pks!S168","v":"U/S 80CCF"},{"$f":"pks!T168","v":"Investment  in long term infrasturture bonds "},{"$f":"pks!U168","v":"No limit"},{"$f":"pks!V168","v":"No limit"},{"$f":"pks!W168","v":"No limit"},{"$f":"pks!X168","v":"No limit"},"No limit",null,"No limit  ",{"$f":"pks!AB168","v":"U/S 80CCF"},{"$f":"pks!AC168","v":"Investment  in long term infrasturture bonds "},{"$f":"pks!AD168","v":"No limit"},{"$f":"pks!AE168","v":"No limit"},{"$f":"pks!AF168","v":"No limit"},{"$f":"pks!AG168","v":"No limit"},"No limit",{"$f":"pks!AI168","v":0},null,"0  ",{"$f":"pks!AL168","v":"Investment  in long term infrasturture bonds "},{"$f":"pks!AM168","v":"No limit"},{"$f":"pks!AN168","v":"No limit"},{"$f":"pks!AO168","v":"No limit"},{"$f":"pks!AP168","v":"No limit"},"No limit",null,"No limit  ",{"$f":"pks!AT168","v":"U/S 80CCF"},{"$f":"pks!AU168","v":"Investment  in long term infrasturture bonds "},{"$f":"pks!AV168","v":20000},{"$f":"pks!AW168","v":20000},{"$f":"pks!AX168","v":20000},{"$f":"pks!AY168","v":20000},{"$f":"pks!AZ168","v":20000},20000,{"$f":"pks!BB168","v":"20000  "}]
["U/S 80D-","Medical ins. premium for himself, spous and childrens",{"$f":"pks!C169","v":15000},{"$f":"pks!D169","v":15000},{"$f":"pks!E169","v":20000},{"$f":"pks!F169","v":20000},15000,"(Maxi. aggregate allowable limit)","15000  (Maxi. aggregate allowable limit)",{"$f":"pks!J169","v":"U/S 80D-"},{"$f":"pks!K169","v":"Medical ins. premium for himself, spous and childrens"},{"$f":"pks!L169","v":15000},{"$f":"pks!M169","v":15000},{"$f":"pks!N169","v":20000},{"$f":"pks!O169","v":20000},15000,"(Maxi. aggregate allowable limit)","15000  (Maxi. aggregate allowable limit)",{"$f":"pks!S169","v":"U/S 80D-"},{"$f":"pks!T169","v":"Medical ins. premium for himself, spous and childrens"},{"$f":"pks!U169","v":25000},{"$f":"pks!V169","v":25000},{"$f":"pks!W169","v":30000},{"$f":"pks!X169","v":30000},25000,"(Maxi. aggregate allowable limit)","25000  (Maxi. aggregate allowable limit)",{"$f":"pks!AB169","v":"U/S 80D-"},{"$f":"pks!AC169","v":"Medical ins. premium for himself, spous and childrens"},{"$f":"pks!AD169","v":25000},{"$f":"pks!AE169","v":25000},{"$f":"pks!AF169","v":30000},{"$f":"pks!AG169","v":30000},25000,{"$f":"pks!AI169","v":"(Maxi. aggregate allowable limit)"},"(Maxi. aggregate allowable limit)","(Maxi. aggregate allowable limit)  (Maxi. aggregate allowable limit)",{"$f":"pks!AL169","v":"Medical ins. premium for himself, spous and childrens"},{"$f":"pks!AM169","v":25000},{"$f":"pks!AN169","v":25000},{"$f":"pks!AO169","v":50000},{"$f":"pks!AP169","v":50000},25000,"(Maxi. aggregate allowable limit)","25000  (Maxi. aggregate allowable limit)",{"$f":"pks!AT169","v":"U/S 80D-"},{"$f":"pks!AU169","v":"Medical ins. premium for himself, spous and childrens"},{"$f":"pks!AV169","v":25000},{"$f":"pks!AW169","v":25000},{"$f":"pks!AX169","v":50000},{"$f":"pks!AY169","v":50000},{"$f":"pks!AZ169","v":25000},25000,{"$f":"pks!BB169","v":"25000  (Maxi. aggregate allowable limit)"}]
["U/S 80DD-","Medical treatment of dependent handicapped person",{"$f":"pks!C170","v":100000},{"$f":"pks!D170","v":100000},{"$f":"pks!E170","v":100000},{"$f":"pks!F170","v":100000},100000,"(Maxi.  allowable limit)","100000  (Maxi.  allowable limit)",{"$f":"pks!J170","v":"U/S 80DD-"},{"$f":"pks!K170","v":"Medical treatment of dependent handicapped person"},{"$f":"pks!L170","v":125000},{"$f":"pks!M170","v":125000},{"$f":"pks!N170","v":125000},{"$f":"pks!O170","v":125000},125000,"(Maxi.  allowable limit)","125000  (Maxi.  allowable limit)",{"$f":"pks!S170","v":"U/S 80DD-"},{"$f":"pks!T170","v":"Medical treatment of dependent handicapped person"},{"$f":"pks!U170","v":125000},{"$f":"pks!V170","v":125000},{"$f":"pks!W170","v":125000},{"$f":"pks!X170","v":125000},125000,"(Maxi.  allowable limit)","125000  (Maxi.  allowable limit)",{"$f":"pks!AB170","v":"U/S 80DD-"},{"$f":"pks!AC170","v":"Medical treatment of dependent handicapped person"},{"$f":"pks!AD170","v":125000},{"$f":"pks!AE170","v":125000},{"$f":"pks!AF170","v":125000},{"$f":"pks!AG170","v":125000},125000,{"$f":"pks!AI170","v":"(Maxi.  allowable limit)"},"(Maxi.  allowable limit)","(Maxi.  allowable limit)  (Maxi.  allowable limit)",{"$f":"pks!AL170","v":"Medical treatment of dependent handicapped person"},{"$f":"pks!AM170","v":125000},{"$f":"pks!AN170","v":125000},{"$f":"pks!AO170","v":125000},{"$f":"pks!AP170","v":125000},125000,"(Maxi.  allowable limit)","125000  (Maxi.  allowable limit)",{"$f":"pks!AT170","v":"U/S 80DD-"},{"$f":"pks!AU170","v":"Medical treatment of dependent handicapped person"},{"$f":"pks!AV170","v":125000},{"$f":"pks!AW170","v":125000},{"$f":"pks!AX170","v":125000},{"$f":"pks!AY170","v":125000},{"$f":"pks!AZ170","v":125000},125000,{"$f":"pks!BB170","v":"125000  (Maxi.  allowable limit)"}]
["U/S 80DDB-","Spl ded to the guardion of a patient suff.from Cancer/Aids ",{"$f":"pks!C171","v":40000},{"$f":"pks!D171","v":40000},{"$f":"pks!E171","v":60000},{"$f":"pks!F171","v":60000},40000,"(Maximum aggregate allowable limit)","40000  (Maximum aggregate allowable limit)",{"$f":"pks!J171","v":"U/S 80DDB-"},{"$f":"pks!K171","v":"Spl ded to the guardion of a patient suff.from Cancer/Aids "},{"$f":"pks!L171","v":40000},{"$f":"pks!M171","v":40000},{"$f":"pks!N171","v":60000},{"$f":"pks!O171","v":80000},40000,"(Maximum aggregate allowable limit)","40000  (Maximum aggregate allowable limit)",{"$f":"pks!S171","v":"U/S 80DDB-"},{"$f":"pks!T171","v":"Spl ded to the guardion of a patient suff.from Cancer/Aids "},{"$f":"pks!U171","v":40000},{"$f":"pks!V171","v":40000},{"$f":"pks!W171","v":60000},{"$f":"pks!X171","v":80000},40000,"(Maximum aggregate allowable limit)","40000  (Maximum aggregate allowable limit)",{"$f":"pks!AB171","v":"U/S 80DDB-"},{"$f":"pks!AC171","v":"Spl ded to the guardion of a patient suff.from Cancer/Aids "},{"$f":"pks!AD171","v":40000},{"$f":"pks!AE171","v":40000},{"$f":"pks!AF171","v":60000},{"$f":"pks!AG171","v":80000},40000,{"$f":"pks!AI171","v":"(Maximum aggregate allowable limit)"},"(Maximum aggregate allowable limit)","(Maximum aggregate allowable limit)  (Maximum aggregate allowable limit)",{"$f":"pks!AL171","v":"Spl ded to the guardion of a patient suff.from Cancer/Aids "},{"$f":"pks!AM171","v":40000},{"$f":"pks!AN171","v":40000},{"$f":"pks!AO171","v":100000},{"$f":"pks!AP171","v":100000},40000,"(Maximum aggregate allowable limit)","40000  (Maximum aggregate allowable limit)",{"$f":"pks!AT171","v":"U/S 80DDB-"},{"$f":"pks!AU171","v":"Spl ded to the guardion of a patient suff.from Cancer/Aids "},{"$f":"pks!AV171","v":40000},{"$f":"pks!AW171","v":40000},{"$f":"pks!AX171","v":100000},{"$f":"pks!AY171","v":100000},{"$f":"pks!AZ171","v":40000},40000,{"$f":"pks!BB171","v":"40000  (Maximum aggregate allowable limit)"}]
["U/S 80E-","Repayment of loan for higher education",{"$f":"pks!C172","v":"No limit"},{"$f":"pks!D172","v":"No limit"},{"$f":"pks!E172","v":"No limit"},{"$f":"pks!F172","v":"No limit"},"No limit","(higher education for self/ spouse/ his children.)","No limit  (higher education for self/ spouse/ his children.)",{"$f":"pks!J172","v":"U/S 80E-"},{"$f":"pks!K172","v":"Repayment of loan for higher education"},{"$f":"pks!L172","v":"No limit"},{"$f":"pks!M172","v":"No limit"},{"$f":"pks!N172","v":"No limit"},{"$f":"pks!O172","v":"No limit"},"No limit","(higher education for self/ spouse/ his children.)","No limit  (higher education for self/ spouse/ his children.)",{"$f":"pks!S172","v":"U/S 80E-"},{"$f":"pks!T172","v":"Repayment of loan for higher education"},{"$f":"pks!U172","v":"No limit"},{"$f":"pks!V172","v":"No limit"},{"$f":"pks!W172","v":"No limit"},{"$f":"pks!X172","v":"No limit"},"No limit","(higher education for self/ spouse/ his children.)","No limit  (higher education for self/ spouse/ his children.)",{"$f":"pks!AB172","v":"U/S 80E-"},{"$f":"pks!AC172","v":"Repayment of loan for higher education"},{"$f":"pks!AD172","v":"No limit"},{"$f":"pks!AE172","v":"No limit"},{"$f":"pks!AF172","v":"No limit"},{"$f":"pks!AG172","v":"No limit"},"No limit",{"$f":"pks!AI172","v":"(higher education for self/ spouse/ his children.)"},"(higher education for self/ spouse/ his children.)","(higher education for self/ spouse/ his children.)  (higher education for self/ spouse/ his children.)",{"$f":"pks!AL172","v":"Repayment of loan for higher education"},{"$f":"pks!AM172","v":"No limit"},{"$f":"pks!AN172","v":"No limit"},{"$f":"pks!AO172","v":"No limit"},{"$f":"pks!AP172","v":"No limit"},"No limit","(higher education for self/ spouse/ his children.)","No limit  (higher education for self/ spouse/ his children.)",{"$f":"pks!AT172","v":"U/S 80E-"},{"$f":"pks!AU172","v":"Repayment of loan for higher education"},{"$f":"pks!AV172","v":"No limit"},{"$f":"pks!AW172","v":"No limit"},{"$f":"pks!AX172","v":"No limit"},{"$f":"pks!AY172","v":"No limit"},{"$f":"pks!AZ172","v":"No limit"},"No limit",{"$f":"pks!BB172","v":"No limit  (higher education for self/ spouse/ his children.)"}]
["U/S 80EE","Intrest paid on House Building Loan( excluding u/s 24B)",{"$f":"pks!C173","v":100000},{"$f":"pks!D173","v":100000},{"$f":"pks!E173","v":100000},{"$f":"pks!F173","v":100000},100000,"(loan not to exceed Rs 25 lakhs)","100000  (loan not to exceed Rs 25 lakhs)",{"$f":"pks!J173","v":"U/S 80EE"},{"$f":"pks!K173","v":"Intrest paid on House Building Loan( excluding u/s 24B)"},{"$f":"pks!L173","v":100000},{"$f":"pks!M173","v":100000},{"$f":"pks!N173","v":100000},{"$f":"pks!O173","v":100000},100000,"(loan not to exceed Rs 25 lakhs)","100000  (loan not to exceed Rs 25 lakhs)",{"$f":"pks!S173","v":"U/S 80EE"},{"$f":"pks!T173","v":"Intrest paid on House Building Loan( excluding u/s 24B)"},{"$f":"pks!U173","v":50000},{"$f":"pks!V173","v":50000},{"$f":"pks!W173","v":50000},{"$f":"pks!X173","v":50000},50000,"(loan not to exceed Rs 35 lakhs)","50000  (loan not to exceed Rs 35 lakhs)",{"$f":"pks!AB173","v":"U/S 80EE"},{"$f":"pks!AC173","v":"Intrest paid on House Building Loan( excluding u/s 24B)"},{"$f":"pks!AD173","v":50000},{"$f":"pks!AE173","v":50000},{"$f":"pks!AF173","v":50000},{"$f":"pks!AG173","v":50000},50000,{"$f":"pks!AI173","v":"(loan not to exceed Rs 35 lakhs)"},"(loan not to exceed Rs 35 lakhs)","(loan not to exceed Rs 35 lakhs)  (loan not to exceed Rs 35 lakhs)",{"$f":"pks!AL173","v":"Intrest paid on House Building Loan( excluding u/s 24B)"},{"$f":"pks!AM173","v":50000},{"$f":"pks!AN173","v":50000},{"$f":"pks!AO173","v":50000},{"$f":"pks!AP173","v":50000},50000,"(loan not to exceed Rs 35 lakhs)","50000  (loan not to exceed Rs 35 lakhs)",{"$f":"pks!AT173","v":"U/S 80EE"},{"$f":"pks!AU173","v":"Intrest paid on House Building Loan( excluding u/s 24B)"},{"$f":"pks!AV173","v":50000},{"$f":"pks!AW173","v":50000},{"$f":"pks!AX173","v":50000},{"$f":"pks!AY173","v":50000},{"$f":"pks!AZ173","v":50000},50000,{"$f":"pks!BB173","v":"50000  (loan not to exceed Rs 35 lakhs)"}]
["U/S 80G- ","Donation to certain funds,  charitable institutions etc.",{"$f":"pks!C174","v":"100 /50 % or 10 percent of the Gross Total Income"},{"$f":"pks!D174","v":"100 /50 % or 10 percent of the Gross Total Income"},{"$f":"pks!E174","v":"100 /50 % or 10 percent of the Gross Total Income"},{"$f":"pks!F174","v":"100 /50 % or 10 percent of the Gross Total Income"},"100 /50 % or 10 percent of the Gross Total Income",null,"100 /50 % or 10 percent of the Gross Total Income  ",{"$f":"pks!J174","v":"U/S 80G- "},{"$f":"pks!K174","v":"Donation to certain funds,  charitable institutions etc."},{"$f":"pks!L174","v":"100 /50 % or 10 percent of the Gross Total Income"},{"$f":"pks!M174","v":"100 /50 % or 10 percent of the Gross Total Income"},{"$f":"pks!N174","v":"100 /50 % or 10 percent of the Gross Total Income"},{"$f":"pks!O174","v":"100 /50 % or 10 percent of the Gross Total Income"},"100 /50 % or 10 percent of the Gross Total Income",null,"100 /50 % or 10 percent of the Gross Total Income  ",{"$f":"pks!S174","v":"U/S 80G- "},{"$f":"pks!T174","v":"Donation to certain funds,  charitable institutions etc."},{"$f":"pks!U174","v":"100 /50 % or 10 percent of the Gross Total Income"},{"$f":"pks!V174","v":"100 /50 % or 10 percent of the Gross Total Income"},{"$f":"pks!W174","v":"100 /50 % or 10 percent of the Gross Total Income"},{"$f":"pks!X174","v":"100 /50 % or 10 percent of the Gross Total Income"},"100 /50 % or 10 percent of the Gross Total Income",null,"100 /50 % or 10 percent of the Gross Total Income  ",{"$f":"pks!AB174","v":"U/S 80G- "},{"$f":"pks!AC174","v":"Donation to certain funds,  charitable institutions etc."},{"$f":"pks!AD174","v":"100 /50 % or 10 percent of the Gross Total Income"},{"$f":"pks!AE174","v":"100 /50 % or 10 percent of the Gross Total Income"},{"$f":"pks!AF174","v":"100 /50 % or 10 percent of the Gross Total Income"},{"$f":"pks!AG174","v":"100 /50 % or 10 percent of the Gross Total Income"},"100 /50 % or 10 percent of the Gross Total Income",{"$f":"pks!AI174","v":0},null,"0  ",{"$f":"pks!AL174","v":"Donation to certain funds,  charitable institutions etc."},{"$f":"pks!AM174","v":"100 /50 % or 10 percent of the Gross Total Income"},{"$f":"pks!AN174","v":"100 /50 % or 10 percent of the Gross Total Income"},{"$f":"pks!AO174","v":"100 /50 % or 10 percent of the Gross Total Income"},{"$f":"pks!AP174","v":"100 /50 % or 10 percent of the Gross Total Income"},"100 /50 % or 10 percent of the Gross Total Income",null,"100 /50 % or 10 percent of the Gross Total Income  ",{"$f":"pks!AT174","v":"U/S 80G- "},{"$f":"pks!AU174","v":"Donation to certain funds,  charitable institutions etc."},{"$f":"pks!AV174","v":"100 /50 % or 10 percent of the Gross Total Income"},{"$f":"pks!AW174","v":"100 /50 % or 10 percent of the Gross Total Income"},{"$f":"pks!AX174","v":"100 /50 % or 10 percent of the Gross Total Income"},{"$f":"pks!AY174","v":"100 /50 % or 10 percent of the Gross Total Income"},{"$f":"pks!AZ174","v":"100 /50 % or 10 percent of the Gross Total Income"},"100 /50 % or 10 percent of the Gross Total Income",{"$f":"pks!BB174","v":"100 /50 % or 10 percent of the Gross Total Income  "}]
["80GG","Deduction in respect of rent paid ",{"$f":"pks!C175","v":24000},{"$f":"pks!D175","v":24000},{"$f":"pks!E175","v":24000},{"$f":"pks!F175","v":24000},24000,"(When HRA not received)","24000  (When HRA not received)",{"$f":"pks!J175","v":"80GG"},{"$f":"pks!K175","v":"Deduction in respect of rent paid "},{"$f":"pks!L175","v":24000},{"$f":"pks!M175","v":24000},{"$f":"pks!N175","v":24000},{"$f":"pks!O175","v":24000},24000,"(When HRA not received)","24000  (When HRA not received)",{"$f":"pks!S175","v":"80GG"},{"$f":"pks!T175","v":"Deduction in respect of rent paid "},{"$f":"pks!U175","v":60000},{"$f":"pks!V175","v":60000},{"$f":"pks!W175","v":60000},{"$f":"pks!X175","v":60000},60000,"(When HRA not received)","60000  (When HRA not received)",{"$f":"pks!AB175","v":"80GG"},{"$f":"pks!AC175","v":"Deduction in respect of rent paid "},{"$f":"pks!AD175","v":60000},{"$f":"pks!AE175","v":60000},{"$f":"pks!AF175","v":60000},{"$f":"pks!AG175","v":60000},60000,{"$f":"pks!AI175","v":"(When HRA not received)"},"(When HRA not received)","(When HRA not received)  (When HRA not received)",{"$f":"pks!AL175","v":"Deduction in respect of rent paid "},{"$f":"pks!AM175","v":60000},{"$f":"pks!AN175","v":60000},{"$f":"pks!AO175","v":60000},{"$f":"pks!AP175","v":60000},60000,"(When HRA not received)","60000  (When HRA not received)",{"$f":"pks!AT175","v":"80GG"},{"$f":"pks!AU175","v":"Deduction in respect of rent paid "},{"$f":"pks!AV175","v":60000},{"$f":"pks!AW175","v":60000},{"$f":"pks!AX175","v":60000},{"$f":"pks!AY175","v":60000},{"$f":"pks!AZ175","v":60000},60000,{"$f":"pks!BB175","v":"60000  (When HRA not received)"}]
["U/S 80CCG","New Rajiv Gandhi Saving Scheme ",{"$f":"pks!C176","v":25000},{"$f":"pks!D176","v":25000},{"$f":"pks!E176","v":25000},{"$f":"pks!F176","v":25000},25000,"(50% of Investment & GTI  does not exceed Rs. 12 lakhs)","25000  (50% of Investment & GTI  does not exceed Rs. 12 lakhs)",{"$f":"pks!J176","v":"U/S 80CCG"},{"$f":"pks!K176","v":"New Rajiv Gandhi Saving Scheme "},{"$f":"pks!L176","v":25000},{"$f":"pks!M176","v":25000},{"$f":"pks!N176","v":25000},{"$f":"pks!O176","v":50000},25000,"(50% of Investment & GTI  does not exceed Rs. 12 lakhs)","25000  (50% of Investment & GTI  does not exceed Rs. 12 lakhs)",{"$f":"pks!S176","v":"U/S 80CCG"},{"$f":"pks!T176","v":"New Rajiv Gandhi Saving Scheme "},{"$f":"pks!U176","v":25000},{"$f":"pks!V176","v":25000},{"$f":"pks!W176","v":25000},{"$f":"pks!X176","v":25000},25000,"(50% of Investment & GTI  does not exceed Rs. 12 lakhs)","25000  (50% of Investment & GTI  does not exceed Rs. 12 lakhs)",{"$f":"pks!AB176","v":"U/S 80CCG"},{"$f":"pks!AC176","v":"New Rajiv Gandhi Saving Scheme "},{"$f":"pks!AD176","v":25000},{"$f":"pks!AE176","v":25000},{"$f":"pks!AF176","v":25000},{"$f":"pks!AG176","v":25000},25000,{"$f":"pks!AI176","v":"(50% of Investment & GTI  does not exceed Rs. 12 lakhs)"},"(50% of Investment & GTI  does not exceed Rs. 12 lakhs)","(50% of Investment & GTI  does not exceed Rs. 12 lakhs)  (50% of Investment & GTI  does not exceed Rs. 12 lakhs)",{"$f":"pks!AL176","v":"New Rajiv Gandhi Saving Scheme "},{"$f":"pks!AM176","v":25000},{"$f":"pks!AN176","v":25000},{"$f":"pks!AO176","v":25000},{"$f":"pks!AP176","v":25000},25000,"(50% of Investment & GTI  does not exceed Rs. 12 lakhs)","25000  (50% of Investment & GTI  does not exceed Rs. 12 lakhs)",{"$f":"pks!AT176","v":"U/S 80CCG"},{"$f":"pks!AU176","v":"New Rajiv Gandhi Saving Scheme "},{"$f":"pks!AV176","v":0},{"$f":"pks!AW176","v":0},{"$f":"pks!AX176","v":0},{"$f":"pks!AY176","v":0},{"$f":"pks!AZ176","v":0},0,{"$f":"pks!BB176","v":"0  (Not applicable from F.Y. 2017-18)"}]
["U/S 80TTA"," interest on deposits in savings account",{"$f":"pks!C177","v":10000},{"$f":"pks!D177","v":10000},{"$f":"pks!E177","v":10000},{"$f":"pks!F177","v":10000},10000,"(Maxi. Rs 10,000 or actual interest whichever is lower )","10000  (Maxi. Rs 10,000 or actual interest whichever is lower )",{"$f":"pks!J177","v":"U/S 80TTA"},{"$f":"pks!K177","v":" interest on deposits in savings account"},{"$f":"pks!L177","v":10000},{"$f":"pks!M177","v":10000},{"$f":"pks!N177","v":10000},{"$f":"pks!O177","v":10000},10000,"(Maxi. Rs 10,000 or actual interest whichever is lower )","10000  (Maxi. Rs 10,000 or actual interest whichever is lower )",{"$f":"pks!S177","v":"U/S 80TTA"},{"$f":"pks!T177","v":" interest on deposits in savings account"},{"$f":"pks!U177","v":10000},{"$f":"pks!V177","v":10000},{"$f":"pks!W177","v":10000},{"$f":"pks!X177","v":10000},10000,"(Maxi. Rs 10,000 or actual interest whichever is lower )","10000  (Maxi. Rs 10,000 or actual interest whichever is lower )",{"$f":"pks!AB177","v":"U/S 80TTA"},{"$f":"pks!AC177","v":" interest on deposits in savings account"},{"$f":"pks!AD177","v":10000},{"$f":"pks!AE177","v":10000},{"$f":"pks!AF177","v":10000},{"$f":"pks!AG177","v":10000},10000,{"$f":"pks!AI177","v":"(Maxi. Rs 10,000 or actual interest whichever is lower )"},"(Maxi. Rs 10,000 or actual interest whichever is lower )","(Maxi. Rs 10,000 or actual interest whichever is lower )  (Maxi. Rs 10,000 or actual interest whichever is lower )",{"$f":"pks!AL177","v":" interest on deposits in savings account"},{"$f":"pks!AM177","v":10000},{"$f":"pks!AN177","v":10000},{"$f":"pks!AO177","v":10000},{"$f":"pks!AP177","v":10000},10000,"(Maxi. Rs 10,000 or actual interest whichever is lower )","10000  (Maxi. Rs 10,000 or actual interest whichever is lower )",{"$f":"pks!AT177","v":"U/S 80TTA"},{"$f":"pks!AU177","v":" interest on deposits in savings account"},{"$f":"pks!AV177","v":10000},{"$f":"pks!AW177","v":10000},{"$f":"pks!AX177","v":10000},{"$f":"pks!AY177","v":10000},{"$f":"pks!AZ177","v":10000},10000,{"$f":"pks!BB177","v":"10000  (Maxi. Rs 10,000 or actual interest whichever is lower )"}]
["U/S80TTB","Interest income earned on Fixed Deposits & Recurring Deposits ",{"$f":"pks!C178","v":"N.A."},{"$f":"pks!D178","v":"N.A."},{"$f":"pks!E178","v":"N.A."},{"$f":"pks!F178","v":"N.A."},"N.A.",null,"N.A.  ",{"$f":"pks!J178","v":"U/S80TTB"},{"$f":"pks!K178","v":"Interest income earned on Fixed Deposits & Recurring Deposits "},{"$f":"pks!L178","v":"N.A."},{"$f":"pks!M178","v":"N.A."},{"$f":"pks!N178","v":"N.A."},{"$f":"pks!O178","v":"N.A."},"N.A.",null,"N.A.  ",{"$f":"pks!S178","v":"U/S80TTB"},{"$f":"pks!T178","v":"Interest income earned on Fixed Deposits & Recurring Deposits "},{"$f":"pks!U178","v":"N.A."},{"$f":"pks!V178","v":"N.A."},{"$f":"pks!W178","v":"N.A."},{"$f":"pks!X178","v":"N.A."},"N.A.",null,"N.A.  ",{"$f":"pks!AB178","v":"U/S80TTB"},{"$f":"pks!AC178","v":"Interest income earned on Fixed Deposits & Recurring Deposits "},{"$f":"pks!AD178","v":"N.A."},{"$f":"pks!AE178","v":"N.A."},{"$f":"pks!AF178","v":10000},{"$f":"pks!AG178","v":10000},"N.A.",{"$f":"pks!AI178","v":0},"(Intrrest on FD & Recurring Deposits i.e.Banks / Post office schemes)","0  (Intrrest on FD & Recurring Deposits i.e.Banks / Post office schemes)",{"$f":"pks!AL178","v":"Interest income earned on Fixed Deposits & Recurring Deposits "},{"$f":"pks!AM178","v":"N.A."},{"$f":"pks!AN178","v":"N.A."},{"$f":"pks!AO178","v":50000},{"$f":"pks!AP178","v":50000},"N.A.","(Intrrest on FD & Recurring Deposits i.e.Banks / Post office schemes)","N.A.  (Intrrest on FD & Recurring Deposits i.e.Banks / Post office schemes)",{"$f":"pks!AT178","v":"U/S80TTB"},{"$f":"pks!AU178","v":"Interest income earned on Fixed Deposits & Recurring Deposits "},{"$f":"pks!AV178","v":"N.A."},{"$f":"pks!AW178","v":"N.A."},{"$f":"pks!AX178","v":50000},{"$f":"pks!AY178","v":50000},{"$f":"pks!AZ178","v":"N.A."},"N.A.",{"$f":"pks!BB178","v":"N.A.  (Intrrest on FD & Recurring Deposits i.e.Banks / Post office schemes)"}]
["U/S 80U- "," physical disability (including blindness) or mental retardation. ",{"$f":"pks!C179","v":100000},{"$f":"pks!D179","v":100000},{"$f":"pks!E179","v":100000},{"$f":"pks!F179","v":100000},100000,"(Maxi.  allowable limit)","100000  (Maxi.  allowable limit)",{"$f":"pks!J179","v":"U/S 80U- "},{"$f":"pks!K179","v":" physical disability (including blindness) or mental retardation. "},{"$f":"pks!L179","v":125000},{"$f":"pks!M179","v":125000},{"$f":"pks!N179","v":125000},{"$f":"pks!O179","v":125000},125000,"(Maxi.  allowable limit)","125000  (Maxi.  allowable limit)",{"$f":"pks!S179","v":"U/S 80U- "},{"$f":"pks!T179","v":" physical disability (including blindness) or mental retardation. "},{"$f":"pks!U179","v":125000},{"$f":"pks!V179","v":125000},{"$f":"pks!W179","v":125000},{"$f":"pks!X179","v":125000},125000,"(Maxi.  allowable limit)","125000  (Maxi.  allowable limit)",{"$f":"pks!AB179","v":"U/S 80U- "},{"$f":"pks!AC179","v":" physical disability (including blindness) or mental retardation. "},{"$f":"pks!AD179","v":125000},{"$f":"pks!AE179","v":125000},{"$f":"pks!AF179","v":125000},{"$f":"pks!AG179","v":125000},125000,{"$f":"pks!AI179","v":"(Maxi.  allowable limit)"},"(Maxi.  allowable limit)","(Maxi.  allowable limit)  (Maxi.  allowable limit)",{"$f":"pks!AL179","v":" physical disability (including blindness) or mental retardation. "},{"$f":"pks!AM179","v":125000},{"$f":"pks!AN179","v":125000},{"$f":"pks!AO179","v":125000},{"$f":"pks!AP179","v":125000},125000,"(Maxi.  allowable limit)","125000  (Maxi.  allowable limit)",{"$f":"pks!AT179","v":"U/S 80U- "},{"$f":"pks!AU179","v":" physical disability (including blindness) or mental retardation. "},{"$f":"pks!AV179","v":125000},{"$f":"pks!AW179","v":125000},{"$f":"pks!AX179","v":125000},{"$f":"pks!AY179","v":125000},{"$f":"pks!AZ179","v":125000},125000,{"$f":"pks!BB179","v":"125000  (Maxi.  allowable limit)"}]
["U/S 80EEA","Deduction in respect of interest on loan taken for certain house property","N.A.","N.A.","N.A.","N.A.","N.A.","(Not applicable)","N.A.  (Not applicable)","U/S 80EEA","Deduction in respect of interest on loan taken for certain house property","N.A.","N.A.","N.A.","N.A.","N.A.","(Not applicable)","N.A.  (Not applicable)","U/S 80EEA","Deduction in respect of interest on loan taken for certain house property","N.A.","N.A.","N.A.","N.A.","N.A.","(Not applicable)","N.A.  (Not applicable)","U/S 80EEA","Deduction in respect of interest on loan taken for certain house property","N.A.","N.A.","N.A.","N.A.","N.A.","(Not applicable)",{"$f":"CONCATENATE(AH1245,\"  \",AI1245)","v":"N.A.  (Not applicable)"},null,"Deduction in respect of interest on loan taken for certain house property","N.A.","N.A.","N.A.","N.A.","N.A.","(Not applicable)","N.A.  (Not applicable)","U/S 80EEA","Deduction in respect of interest on loan taken for certain house property",150000,150000,150000,150000,{"$f":"pks!AZ180","v":150000},150000,{"$f":"pks!BB180","v":"150000  Maxi.  allowable limit, Applicable from f.y. 2019-20,)"}]
["U/S 80EEB","Deduction in respect of purchase of electric vehicle","N.A.","N.A.","N.A.","N.A.","N.A.","(Not applicable)","N.A.  (Not applicable)","U/S 80EEB","Deduction in respect of purchase of electric vehicle","N.A.","N.A.","N.A.","N.A.","N.A.","(Not applicable)","N.A.  (Not applicable)","U/S 80EEB","Deduction in respect of purchase of electric vehicle","N.A.","N.A.","N.A.","N.A.","N.A.","(Not applicable)","N.A.  (Not applicable)","U/S 80EEB","Deduction in respect of purchase of electric vehicle","N.A.","N.A.","N.A.","N.A.","N.A.","(Not applicable)",{"$f":"CONCATENATE(AH1246,\"  \",AI1246)","v":"N.A.  (Not applicable)"},null,"Deduction in respect of purchase of electric vehicle","N.A.","N.A.","N.A.","N.A.","N.A.","(Not applicable)","N.A.  (Not applicable)","U/S 80EEB","Deduction in respect of purchase of electric vehicle",150000,150000,150000,150000,{"$f":"pks!AZ181","v":150000},150000,{"$f":"pks!BB181","v":"150000  Maxi.  allowable limit, Applicable from f.y. 2019-20,)"}]
[]
["Section","Name of section",{"$f":"pks!C183","v":"MALE"},{"$f":"pks!D183","v":"FEMALE"},{"$f":"pks!E183","v":"SENIOR CITIZEN"},{"$f":"pks!F183","v":"VERY SENIOR CITIZEN"},"MALE",null,"MALE  ",{"$f":"pks!J183","v":"Section"},{"$f":"pks!K183","v":"Name of section"},{"$f":"pks!L183","v":"MALE"},{"$f":"pks!M183","v":"FEMALE"},{"$f":"pks!N183","v":"SENIOR CITIZEN"},{"$f":"pks!O183","v":"VERY SENIOR CITIZEN"},"MALE",null,"MALE  ",{"$f":"pks!S183","v":"Section"},{"$f":"pks!T183","v":"Name of section"},{"$f":"pks!U183","v":"MALE"},{"$f":"pks!V183","v":"FEMALE"},{"$f":"pks!W183","v":"SENIOR CITIZEN"},{"$f":"pks!X183","v":"VERY SENIOR CITIZEN"},"MALE",null,"MALE  ",{"$f":"pks!AB183","v":"Section"},{"$f":"pks!AC183","v":"Name of section"},{"$f":"pks!AD183","v":"MALE"},{"$f":"pks!AE183","v":"FEMALE"},{"$f":"pks!AF183","v":"SENIOR CITIZEN"},{"$f":"pks!AG183","v":"VERY SENIOR CITIZEN"},"MALE",{"$f":"pks!AI183","v":0},null,"0  ",{"$f":"pks!AL183","v":"Name of section"},{"$f":"pks!AM183","v":"MALE"},{"$f":"pks!AN183","v":"FEMALE"},{"$f":"pks!AO183","v":"SENIOR CITIZEN"},{"$f":"pks!AP183","v":"VERY SENIOR CITIZEN"},"MALE",null,"MALE  ",{"$f":"pks!AT183","v":"Section"},{"$f":"pks!AU183","v":"Name of section"},{"$f":"pks!AV183","v":"MALE"},{"$f":"pks!AW183","v":"FEMALE"},{"$f":"pks!AX183","v":"SENIOR CITIZEN"},{"$f":"pks!AY183","v":"VERY SENIOR CITIZEN"},{"$f":"pks!AZ183","v":"Max Limit"},{"$f":"pks!BA183","v":0},{"$f":"pks!BB183","v":"Max Limit  "}]
[]
[null,null,null,"2019-20",{"$f":"IF(Statement!F2=\"2020-21\",D1250,E2)","v":"2021-22"},null,null,null,"Upto Rs. 150000  (Equal to 10% of Salary  but not exceed Rs. 150000)"]
["Section","Name of section",null,null,null,"2014-15","2015-16","2016-17","2017-18","2018-19","2019-20","FINAL","Limit A","Limit B"]
["U/S 80 C ","Invesment in specified investment plans",null,null,null,{"$f":"I1227","v":"Upto Rs. 150000  (Maxi. Limit Rs. 150000 (from F.Y. 14-15))"},{"$f":"R1227","v":"Upto Rs. 150000  (Maxi. Limit Rs. 150000 (from F.Y. 15--16))"},{"$f":"AA1227","v":"Upto Rs. 150000  (Maxi. Limit Rs. 150000 (from F.Y. 15--16))"},{"$f":"AJ1227","v":"(Maxi. Limit Rs. 150000 (from F.Y. 15--16))"},{"$f":"AS1227","v":"Upto Rs. 150000  (Maxi. Limit Rs. 150000 (from F.Y. 15--16))"},{"$f":"BA1227","v":"Upto Rs. 150000"},{"$f":"IF($E$1250>=$K$1251,K1252,IF($E$1250=$F$1251,F1252,IF($E$1250=$G$1251,G1252,IF($E$1250=$H$1251,H1252,IF($E$1250=$I$1251,I1252,J1252)))))","v":"Upto Rs. 150000"}]
["U/S 80CCC","Payment of premium for annuity plan of LIC or any other  ",null,null,null,"Upto Rs. 100000  (such amount shall not be allowed under section 80C.)","Upto Rs. 150000  (such amount shall not be allowed under section 80C.)","Upto Rs. 150000  (such amount shall not be allowed under section 80C.)",{"$f":"AJ1228","v":"(such amount shall not be allowed under section 80C.)"},{"$f":"AS1228","v":"Upto Rs. 150000  (such amount shall not be allowed under section 80C.)"},"Upto Rs. 150000","Upto Rs. 150000"]
["U/S 80 CCD(1)","Employee cont. towards new pension scheme",null,null,null,"Upto Rs. 100000  (Equal to 10% of Salary  but not exceed Rs. 100000)","Upto Rs. 150000  (Equal to 10% of Salary  but not exceed Rs. 150000)","Upto Rs. 150000  (Equal to 10% of Salary  but not exceed Rs. 150000)",{"$f":"AJ1229","v":"(Equal to 20% of Salary  but not exceed Rs. 150000)"},"Upto Rs. 150000  (Equal to 20% of Salary  but not exceed Rs. 150000)","Upto Rs. 150000","Upto Rs. 150000",{"$f":"IF(E1250=\"2014-15\",100000,150000)","v":150000},{"$f":"M1254*1","v":150000}]
["U/S 80CCE-TOTAL OF[(i)+(ii)+(iii)](Subject to limit RS 100000)",null,null,null,null,"Note-  (the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)","Note-  (the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)","Note-  (the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)","(the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)","Note-  (the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)","Note-","Note-"]
["U/S 80 CCD(1B)","Additional contribution towards NPS",null,null,null,"N.A.  N.A.","Upto Rs. 50000  ","Upto Rs. 50000  ","(Cont. in Atal Pension Yojana is also eligible)","Upto Rs. 50000  (Cont. in Atal Pension Yojana is also eligible)","Upto Rs. 50000","Upto Rs. 50000"]
["U/S 80 CCD(2)","Employer cont. towards new pension scheme ",null,null,null,"10% of Salary  (Equal to 10% of Salary (Pay+D.A.)","10% of Salary  (Equal to 10% of Salary (Pay+D.A.) ","10% of Salary  (Equal to 10% of Salary (Pay+D.A.) ","(Equal to 10% of Salary (Pay+D.A.) ","10% of Salary  (Equal to 10% of Salary (Pay+D.A.) ","10% of Salary","10% of Salary"]
["U/S 80CCF","Investment  in long term infrasturture bonds ",null,null,null,"No limit  ","No limit  ","No limit  ",0,"No limit  ",20000,20000]
["U/S 80D-","Medical ins. premium for himself, spous and childrens",null,null,null,"15000  (Maxi. aggregate allowable limit)","15000  (Maxi. aggregate allowable limit)","25000  (Maxi. aggregate allowable limit)","(Maxi. aggregate allowable limit)","25000  (Maxi. aggregate allowable limit)",25000,25000,{"$f":"LEFT(L1259,5)","v":"25000"},{"$f":"M1259*1","v":25000}]
["U/S 80DD-","Medical treatment of dependent handicapped person",null,null,null,"100000  (Maxi.  allowable limit)","125000  (Maxi.  allowable limit)","125000  (Maxi.  allowable limit)","(Maxi.  allowable limit)","125000  (Maxi.  allowable limit)",125000,{"$f":"IF($E$1250>=$K$1251,K1260,IF($E$1250=$F$1251,F1260,IF($E$1250=$G$1251,G1260,IF($E$1250=$H$1251,H1260,IF($E$1250=$I$1251,I1260,J1260)))))","v":125000}]
["U/S 80DDB-","Spl ded to the guardion of a patient suff.from Cancer/Aids ",null,null,null,"40000  (Maximum aggregate allowable limit)","40000  (Maximum aggregate allowable limit)","40000  (Maximum aggregate allowable limit)","(Maximum aggregate allowable limit)","40000  (Maximum aggregate allowable limit)",40000,{"$f":"IF($E$1250>=$K$1251,K1261,IF($C$1225=$D$1226,I1261,IF($C$1225=$E$1226,J1261,K1261)))","v":40000},{"$f":"LEFT(L1261,6)","v":"40000"},{"$f":"IFERROR(M1261*1,0)","v":40000}]
["U/S 80E-","Repayment of loan for higher education",null,null,null,"No limit  (higher education for self/ spouse/ his children.)","No limit  (higher education for self/ spouse/ his children.)","No limit  (higher education for self/ spouse/ his children.)","(higher education for self/ spouse/ his children.)","No limit  (higher education for self/ spouse/ his children.)","No limit","No limit"]
["U/S 80EE","Intrest paid on House Building Loan( excluding u/s 24B)",null,null,null,"100000  (loan not to exceed Rs 25 lakhs)","100000  (loan not to exceed Rs 25 lakhs)","50000  (loan not to exceed Rs 35 lakhs)","(loan not to exceed Rs 35 lakhs)","50000  (loan not to exceed Rs 35 lakhs)",50000,50000,{"$f":"LEFT(L1263,5)","v":"50000"},{"$f":"IFERROR(M1263*1,0)","v":50000}]
["U/S 80G- ","Donation to certain funds,  charitable institutions etc.",null,null,null,"100 /50 % or 10 percent of the Gross Total Income  ","100 /50 % or 10 percent of the Gross Total Income  ","100 /50 % or 10 percent of the Gross Total Income  ",0,"100 /50 % or 10 percent of the Gross Total Income  ","100 /50 % or 10 percent of the Gross Total Income","100 /50 % or 10 percent of the Gross Total Income"]
["80GG","Deduction in respect of rent paid ",null,null,null,"24000  (When HRA not received)","24000  (When HRA not received)","60000  (When HRA not received)","(When HRA not received)","60000  (When HRA not received)",60000,60000,{"$f":"LEFT(L1265,5)","v":"60000"},{"$f":"IFERROR(M1265*1,0)","v":60000}]
["U/S 80CCG","New Rajiv Gandhi Saving Scheme ",null,null,null,"25000  (50% of Investment & GTI  does not exceed Rs. 12 lakhs)","25000  (50% of Investment & GTI  does not exceed Rs. 12 lakhs)","25000  (50% of Investment & GTI  does not exceed Rs. 12 lakhs)","(50% of Investment & GTI  does not exceed Rs. 12 lakhs)","25000  (50% of Investment & GTI  does not exceed Rs. 12 lakhs)",0,0]
["U/S 80TTA"," interest on deposits in savings account",null,null,null,"10000  (Maxi. Rs 10,000 or actual interest whichever is lower )","10000  (Maxi. Rs 10,000 or actual interest whichever is lower )","10000  (Maxi. Rs 10,000 or actual interest whichever is lower )","(Maxi. Rs 10,000 or actual interest whichever is lower )","10000  (Maxi. Rs 10,000 or actual interest whichever is lower )",10000,10000]
["U/S 80TTB","Interest income earned on Fixed Deposits & Recurring Deposits ",null,null,null,"N.A.  ","N.A.  ","N.A.  ","(Intrrest on FD & Recurring Deposits i.e.Banks / Post office schemes)","N.A.  (Intrrest on FD & Recurring Deposits i.e.Banks / Post office schemes)","N.A.","N.A.",{"$f":"LEFT(L1268,6)","v":"N.A."},{"$f":"IFERROR(M1268*1,0)","v":0}]
["U/S 80U- "," physical disability (including blindness) or mental retardation. ",null,null,null,{"$f":"I1244","v":"100000  (Maxi.  allowable limit)"},{"$f":"R1244","v":"125000  (Maxi.  allowable limit)"},{"$f":"AA1244","v":"125000  (Maxi.  allowable limit)"},{"$f":"AJ1244","v":"(Maxi.  allowable limit)"},{"$f":"AS1244","v":"125000  (Maxi.  allowable limit)"},125000,125000]
["U/S 80EEA","Deduction in respect of interest on loan taken for certain house property",null,null,null,{"$f":"I1245","v":"N.A.  (Not applicable)"},{"$f":"R1245","v":"N.A.  (Not applicable)"},{"$f":"AA1245","v":"N.A.  (Not applicable)"},{"$f":"AJ1245","v":"N.A.  (Not applicable)"},{"$f":"AS1245","v":"N.A.  (Not applicable)"},150000,150000,{"$f":"LEFT(L1270,6)","v":"150000"},{"$f":"IFERROR(M1270*1,0)","v":150000}]
["U/S 80EEB","Deduction in respect of purchase of electric vehicle",null,null,null,{"$f":"I1246","v":"N.A.  (Not applicable)"},{"$f":"R1246","v":"N.A.  (Not applicable)"},{"$f":"AA1246","v":"N.A.  (Not applicable)"},{"$f":"AJ1246","v":"N.A.  (Not applicable)"},{"$f":"AS1246","v":"N.A.  (Not applicable)"},150000,150000,{"$f":"LEFT(L1271,6)","v":"150000"},{"$f":"IFERROR(M1271*1,0)","v":150000}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($C$1225=$C$1226,K1272,IF($C$1225=$D$1226,I1272,IF($C$1225=$E$1226,J1272,K1272)))","v":0}]
[null,null,null,null,null,{"$f":"I1248","v":"MALE  "},{"$f":"R1248","v":"MALE  "},{"$f":"AA1248","v":"MALE  "},{"$f":"AJ1248","v":0},{"$f":"AS1248","v":"MALE  "},null,{"$f":"IF($C$1225=$C$1226,K1273,IF($C$1225=$D$1226,I1273,IF($C$1225=$E$1226,J1273,K1273)))","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($C$1225=$C$1226,K1274,IF($C$1225=$D$1226,I1274,IF($C$1225=$E$1226,J1274,K1274)))","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($C$1225=$C$1226,H1275,IF($C$1225=$D$1226,I1275,IF($C$1225=$E$1226,J1275,K1275)))","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,0]
["2014-15",null,null,"2015-16",null,null,"2016-17",null,null,"Text message",null,0]
["80DD",null,{"$f":"C1281","v":0},"80DD",null,{"$f":"F1281","v":0},"80DD",null,{"$f":"I1281","v":0},null,null,0]
["Disability",50000,"Incurred amt","Disability",75000,"Incurred amt","Disability",75000,"Incurred amt",null,null,75000]
["Severe disability",100000,{"$f":"Statement!G55","v":0},"Severe disability",125000,{"$f":"C1280","v":0},"Severe disability",125000,{"$f":"C1280","v":0},null,null,125000]
[{"$f":"Statement!$I$55","v":""},{"$f":"IF(A1281=A1279,B1279,B1280)","v":100000},{"$f":"MIN(B1281,C1280)","v":0},{"$f":"A1281","v":""},{"$f":"IF(D1281=D1279,E1279,E1280)","v":125000},{"$f":"MIN(E1281,F1280)","v":0},{"$f":"D1281","v":""},{"$f":"IF(G1281=G1279,H1279,H1280)","v":125000},{"$f":"MIN(H1281,I1280)","v":0},{"$f":"CONCATENATE(\"Maxi. allow limit in case of\",\"  \",G1281,\"  \",\"Rs.\",\"  \",H1281,\" \")","v":"Maxi. allow limit in case of    Rs.  125000 "}]
["80U",null,{"$f":"C1285","v":0},"80U",null,{"$f":"F1285","v":0},"80U",null,{"$f":"I1285","v":0}]
["Disability",50000,"Incurred amt","Disability",75000,"Incurred amt","Disability",75000,"Incurred amt"]
["Severe disability",100000,{"$f":"Statement!G65","v":0},"Severe disability",125000,{"$f":"C1284","v":0},"Severe disability",125000,{"$f":"F1284","v":0}]
[{"$f":"Statement!I65","v":""},{"$f":"IF(A1285=A1283,B1283,B1284)","v":100000},{"$f":"MIN(B1285,C1284)","v":0},{"$f":"A1285","v":""},{"$f":"IF(D1285=D1283,E1283,E1284)","v":125000},{"$f":"MIN(E1285,F1284)","v":0},{"$f":"D1285","v":""},{"$f":"IF(G1285=G1283,H1283,H1284)","v":125000},{"$f":"MIN(H1285,I1284)","v":0},{"$f":"CONCATENATE(\"Maxi. allow limit in case of\",\"  \",G1285,\"  \",\"Rs.\",\"  \",H1285,\" \")","v":"Maxi. allow limit in case of    Rs.  125000 "}]
["80G",null,{"$f":"C1290","v":0},"80G",null,{"$f":"F1290","v":0},"80G",null,{"$f":"I1290","v":0}]
[0.5,{"$f":"Statement!G59","v":0},{"$f":"ROUND(B1287*A1287,0)","v":0},0.5,{"$f":"B1287","v":0},{"$f":"ROUND(E1287*D1287,0)","v":0},0.5,{"$f":"E1287","v":0},{"$f":"ROUND(H1287*G1287,0)","v":0}]
[1,{"$f":"B1287","v":0},{"$f":"ROUND(B1288*A1288,0)","v":0},1,{"$f":"E1287","v":0},{"$f":"ROUND(E1288*D1288,0)","v":0},1,{"$f":"H1287","v":0},{"$f":"ROUND(H1288*G1288,0)","v":0}]
[{"$f":"'Tax Calculation'!$H$78","v":1},{"$f":"IF(A1289=A1287,B1287,B1288)","v":0},{"$f":"IF(A1289=A1287,C1287,C1288)","v":0},{"$f":"'Tax Calculation'!$H$78","v":1},{"$f":"IF(D1289=D1287,E1287,E1288)","v":0},{"$f":"IF(D1289=D1287,F1287,F1288)","v":0},{"$f":"'Tax Calculation'!$H$78","v":1},{"$f":"IF(G1289=G1287,H1287,H1288)","v":0},{"$f":"IF(G1289=G1287,I1287,I1288)","v":0},null,null,null,null,null,null,"2018-19","2017-18"]
["GTI",{"$f":"ROUND('Tax Calculation'!$J$59*0.1,0)","v":1005050},{"$f":"MIN(C1289,B1290)","v":0},"GTI",{"$f":"ROUND('Tax Calculation'!$J$59*0.1,0)","v":1005050},{"$f":"MIN(F1289,E1290)","v":0},"GTI",{"$f":"ROUND('Tax Calculation'!$J$59*0.1,0)","v":1005050},{"$f":"MIN(I1289,H1290)","v":0},null,"A","Self/spouse & dependent childern-Less than sixty Years",null,null,null,25000,25000]
["80CCG",null,{"$f":"C1294","v":0},"80CCG",null,{"$f":"F1294","v":0},"80CCG",null,{"$f":"I1294","v":0},null,"B","Self/spouse & dependent childern-Above sixty years",null,null,null,50000,30000]
["GTI",{"$f":"Statement!H36","v":10000500},{"$f":"IF(B1292>1200000,0,C1293)","v":0},"GTI",{"$f":"B1292","v":10000500},{"$f":"IF(E1292>1200000,0,F1293)","v":0},"GTI",{"$f":"B1292","v":10000500},{"$f":"IF(H1292>1200000,0,I1293)","v":0},null,"C","Parents (dependent or not)-Less than sixty Years",null,null,null,25000,30000]
["INVEST.",{"$f":"Statement!G62","v":0},{"$f":"IF(B1293>50000,ROUND(50000*0.5,0),ROUND(B1293*0.5,0))","v":0},"INVEST.",{"$f":"B1293","v":0},{"$f":"IF(E1293>50000,ROUND(50000*0.5,0),ROUND(E1293*0.5,0))","v":0},"INVEST.",{"$f":"B1293","v":0},{"$f":"IF(H1293>50000,ROUND(50000*0.5,0),ROUND(H1293*0.5,0))","v":0},null,"D","Parents (dependent or not)-Above sixty years",null,null,null,50000,50000]
["ALLOWABLE LIMIT",null,{"$f":"MIN(C1292:C1293)","v":0},"ALLOWABLE LIMIT",null,{"$f":"MIN(F1292:F1293)","v":0},"ALLOWABLE LIMIT",null,{"$f":"MIN(I1292:I1293)","v":0},null,null,null,null,null,null,"Paid Prem.","Limit-2018-19","Limit-2017-18"]
[null,{"$f":"E1250","v":"2021-22"},"2014-15","2015-16","2016-17","FINAL",null,null,null,null,{"$f":"INDEX($K$1290:$K$1293,MATCH(L1295,$L$1290:$O$1293,0))","v":{"$error":"#N/A"}},{"$f":"L1290","v":"Self/spouse & dependent childern-Less than sixty Years"},null,null,null,{"$f":"'Tax Calculation'!E1055","v":0},{"$f":"IF(P1295>0,INDEX($P$213:$P$216,MATCH(K1295,$K$213:$K$216,0)),0)","v":0},{"$f":"IF(P1295>0,INDEX($Q$213:$Q$216,MATCH(K1295,$K$213:$K$216,0)),0)","v":0}]
["80DD",null,{"$f":"C1278","v":0},{"$f":"F1278","v":0},{"$f":"D1296","v":0},{"$f":"IF($B$1295=$C$1295,C1296,IF($B$1295=$D$1295,D1296,E1296))","v":0},null,null,null,null,{"$f":"INDEX($K$213:$K$216,MATCH(L1296,$L$213:$L$216,0))","v":{"$error":"#N/A"}},{"$f":"L1291","v":"Self/spouse & dependent childern-Above sixty years"},null,null,null,{"$f":"'Tax Calculation'!G1055","v":0},{"$f":"IF(P1296>0,INDEX($P$213:$P$216,MATCH(K1296,$K$213:$K$216,0)),0)","v":0},{"$f":"IF(P1296>0,INDEX($Q$213:$Q$216,MATCH(K1296,$K$213:$K$216,0)),0)","v":0}]
["80U",null,{"$f":"C1282","v":0},{"$f":"F1282","v":0},{"$f":"D1297","v":0},{"$f":"IF($B$1295=$C$1295,C1297,IF($B$1295=$D$1295,D1297,E1297))","v":0},null,null,null,null,null,null,null,null,null,{"$f":"SUM(P1295:P1296)","v":0},{"$f":"SUM(Q1295:Q1296)","v":0},{"$f":"SUM(R1295:R1296)","v":0}]
["80G",null,{"$f":"C1286","v":0},{"$f":"F1286","v":0},{"$f":"D1298","v":0},{"$f":"IF($B$1295=$C$1295,C1298,IF($B$1295=$D$1295,D1298,E1298))","v":0},null,null,null,null,"Final result","Selected F.Y.",{"$f":"'Tax Calculation'!C989","v":0},{"$f":"CONCATENATE(\"Total deduction allowed Rs.\",\"  \",M1299,,\"  \",\"for F.Y. \",\"  \",M1298)","v":"Total deduction allowed Rs.  0  for F.Y.   0"}]
["80CCG",null,{"$f":"C1291","v":0},{"$f":"F1291","v":0},{"$f":"D1299","v":0},{"$f":"IF($B$1295=$C$1295,C1299,IF($B$1295=$D$1295,D1299,E1299))","v":0},{"$f":"IF(E2=\"2019-20\",0,F1299)","v":0},null,null,null,null,"Maxi Limit",{"$f":"IF($M$221=$P$212,$Q$220,$R$220)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"New option u/s 115BAC"]
[null,null,null,null,null,null,null,null,null,null,"TREATMENT OF SECTION 80TTB",null,null,null,"2017-18","2018-19","2019-20",null,"2017-18","2018-19","2019-20"]
[null,null,null,null,null,null,null,null,null,null,"SELECTED F.Y.",null,{"$f":"Statement!F2","v":"2021-22"},null,10000,50000,50000,null,10000,50000,50000]
[null,null,null,null,null,null,null,null,null,null,"TAX CATEGORY",null,{"$f":"Statement!C5","v":"MALE"},null,{"$f":"Statement!G64","v":0},{"$f":"O1303","v":0},{"$f":"P1303","v":0},null,{"$f":"INDEX('Employee Data'!$BU$6:$BU$556,MATCH(Statement!$H$2,'Employee Data'!$D$6:$D$556,0))","v":0},{"$f":"S1303","v":0},{"$f":"T1303","v":0}]
["Not Allowed (i.e. allowed from F.Y. 2018-19)",null,null,null,null,null,null,null,null,null,"FINAL RESULT",null,{"$f":"IF(M1303=\"SENIOR CITIZEN\",IF(M1302=$P$237,O1304,IF(M1302=P1301,P1304,0)))","v":false},{"$f":"IF(M1304=FALSE,0,M1304)","v":0},{"$f":"MIN(O1302:O1303)","v":0},{"$f":"IF($M$1303=\"VERY SENIOR CITIZEN\",MIN(P1302:P1303),IF($M$1303=\"SENIOR CITIZEN\",MIN(P1302:P1303),0))","v":0},{"$f":"IF($M$1303=\"VERY SENIOR CITIZEN\",MIN(Q1302:Q1303),IF($M$1303=\"SENIOR CITIZEN\",MIN(Q1302:Q1303),0))","v":0},null,{"$f":"MIN(S1302:S1303)","v":0},{"$f":"IF($M$1303=\"VERY SENIOR CITIZEN\",MIN(T1302:T1303),IF($M$1303=\"SENIOR CITIZEN\",MIN(T1302:T1303),0))","v":0},{"$f":"IF($M$1303=\"VERY SENIOR CITIZEN\",MIN(U1302:U1303),IF($M$1303=\"SENIOR CITIZEN\",MIN(U1302:U1303),0))","v":0}]
["Standard Deducation u/s (16ia)",null,null,null,null,null,null,null,null,null,"TREATMENT OF SECTION 80TTA",null,null,null,"2017-18","2018-19","2018-19",null,"2017-18","2018-19","2018-19"]
["Fin._Year","Gross Salary","Max Limit","Allowed limt",{"$f":"E2","v":"2021-22"},"80TTA","80TTB",null,null,null,"SELECTED F.Y.",null,{"$f":"M1302","v":"2021-22"},null,10000,10000,10000,null,10000,10000,10000]
["1985-86",{"$f":"Statement!H22","v":10050500},0,{"$f":"MAX(MIN(B1307,C1307),0)","v":0},"Not Allowed",0,0,null,null,null,"TAX CATEGORY",null,{"$f":"M1303","v":"MALE"},null,{"$f":"Statement!G63","v":0},{"$f":"O1307","v":0},{"$f":"P1307","v":0},null,{"$f":"INDEX('Employee Data'!$BU$6:$BU$556,MATCH(Statement!$H$2,'Employee Data'!$D$6:$D$556,0))","v":0},{"$f":"S1307","v":0},{"$f":"T1307","v":0}]
["1986-87",{"$f":"B1307","v":10050500},0,{"$f":"MAX(MIN(B1308,C1308),0)","v":0},"Not Allowed",0,0,null,null,null,"FINAL RESULT",null,{"$f":"IF(M1307=\"SENIOR CITIZEN\",IF(M1306=O1305,O1308,IF(M1306=P1305,P1308,0)))","v":false},{"$f":"IF(M1306=O1305,O1313,P1313)","v":0},{"$f":"MIN(O1306:O1307)","v":0},{"$f":"IF($M$1303=\"SENIOR CITIZEN\",0,MIN(P1306:P1307))","v":0},{"$f":"IF($M$1303=\"SENIOR CITIZEN\",0,MIN(Q1306:Q1307))","v":0},{"$f":"IF($N$252=\"SENIOR CITIZEN\",0,MIN(R1306:R1307))","v":0},{"$f":"MIN(S1306:S1307)","v":0},{"$f":"IF($M$1303=\"SENIOR CITIZEN\",0,MIN(T1306:T1307))","v":0},{"$f":"IF($M$1303=\"SENIOR CITIZEN\",0,MIN(U1306:U1307))","v":0},{"$f":"IF($N$252=\"SENIOR CITIZEN\",0,MIN(V1306:V1307))","v":0}]
["1987-88",{"$f":"B1308","v":10050500},0,0,"Not Allowed",0,0,null,null,null,null,"A","MALE",null,{"$f":"O1308","v":0},{"$f":"P1308","v":0},{"$f":"Q1308","v":0},null,{"$f":"S1308","v":0},{"$f":"T1308","v":0},{"$f":"U1308","v":0}]
["1988-89",10050500,0,0,"Not Allowed",0,0,null,null,null,null,"B","FEMALE",null,{"$f":"O1309","v":0},{"$f":"P1309","v":0},0,null,{"$f":"S1309","v":0},{"$f":"T1309","v":0},0]
["1989-90",10050500,0,0,"Not Allowed",0,0,null,null,null,null,"C","SENIOR CITIZEN",null,{"$f":"O1308","v":0},{"$f":"P1308","v":0},{"$f":"Q1308","v":0},null,{"$f":"S1308","v":0},{"$f":"T1308","v":0},{"$f":"U1308","v":0}]
["1990-91",10050500,0,0,"Not Allowed",0,0,null,null,null,null,"D","VERY SENIOR CITIZEN",null,{"$f":"O1311","v":0},0,0,null,{"$f":"S1311","v":0},{"$f":"T1311","v":0},0]
["1991-92",10050500,0,0,"Not Allowed",0,0,null,null,null,null,{"$f":"INDEX(L1309:L1312,MATCH(M1313,M1309:M1312,0))","v":"A"},{"$f":"M1307","v":"MALE"},null,{"$f":"INDEX($O$1309:$O$1312,MATCH($M$1313,$M$1309:$M$1312,0))","v":0},{"$f":"INDEX($P$1309:$P$1312,MATCH($M$1313,$M$1309:$M$1312,0))","v":0},{"$f":"INDEX($P$1309:$P$1312,MATCH($M$1313,$M$1309:$M$1312,0))","v":0},null,{"$f":"INDEX($O$1309:$O$1312,MATCH($M$1313,$M$1309:$M$1312,0))","v":0},{"$f":"INDEX($P$1309:$P$1312,MATCH($M$1313,$M$1309:$M$1312,0))","v":0},{"$f":"INDEX($P$1309:$P$1312,MATCH($M$1313,$M$1309:$M$1312,0))","v":0}]
["1992-93",10050500,0,0,"Not Allowed",0,0,null,null,null,null,null,"FINAL VALUE FOR 80TTA",null,{"$f":"IF(L1313=\"C\",O1312,IF(L1313=\"D\",O1312,O1312))","v":0},{"$f":"IF(L1313=\"A\",P1312,IF(L1313=\"B\",P1312,0))","v":0},{"$f":"IF(L1313=\"A\",Q1312,IF(L1313=\"B\",Q1312,0))","v":0},null,{"$f":"IF(L1313=\"C\",S1312,IF(L1313=\"D\",S1312,S1312))","v":0},{"$f":"IF(L1313=\"A\",T1312,IF(L1313=\"B\",T1312,0))","v":0},{"$f":"IF(L1313=\"A\",U1312,IF(L1313=\"B\",U1312,0))","v":0}]
["1993-94",10050500,0,0,"Not Allowed",0,0,null,null,null,null,null,"FINAL VALAUE FOR 80TTB",null,0,{"$f":"IF($L$1313=\"C\",P1304,IF($L$1313=\"D\",P1304,0))","v":0},{"$f":"IF($L$1313=\"C\",Q1304,IF($L$1313=\"D\",Q1304,0))","v":0},null,0,{"$f":"IF($L$1313=\"C\",T1304,IF($L$1313=\"D\",T1304,0))","v":0},{"$f":"IF($L$1313=\"C\",U1304,IF($L$1313=\"D\",U1304,0))","v":0}]
["1994-95",10050500,0,0,"Not Allowed",0,0]
["1995-96",10050500,0,0,"Not Allowed",0,0]
["1996-97",10050500,0,0,"Not Allowed",0,0]
["1997-98",10050500,0,0,"Not Allowed",0,0]
["1998-99",10050500,0,0,"Not Allowed",0,0]
["1999-00",10050500,0,0,"Not Allowed",0,0]
["2000-01",10050500,0,0,"Not Allowed",0,0]
["2001-02",10050500,0,0,"Not Allowed",0,0]
["2002-03",10050500,0,0,"Not Allowed",0,0]
["2003-04",10050500,0,0,"Not Allowed",0,0]
["2004-05",10050500,0,0,"Not Allowed",0,0]
["2005-06",10050500,0,0,"Not Allowed",0,0]
["2006-07",10050500,0,0,"Not Allowed",0,0]
["2007-08",10050500,0,0,"Not Allowed",0,0]
["2008-09",10050500,0,0,"Not Allowed",0,0]
["2009-10",10050500,0,0,"Not Allowed",0,0]
["2010-11",10050500,0,0,"Not Allowed",0,0]
["2011-12",10050500,0,0,"Not Allowed",0,0]
["2012-13",10050500,0,0,"allowed",{"$f":"O1314","v":0},{"$f":"O1315","v":0}]
["2013-14",10050500,0,0,"allowed",{"$f":"F1334","v":0},{"$f":"G1334","v":0}]
["2014-15",10050500,0,0,"allowed",{"$f":"F1335","v":0},0]
["2015-16",10050500,0,0,"allowed",0,0]
["2016-17",10050500,0,0,"allowed",0,0]
["2017-18",10050500,0,0,"allowed",{"$f":"O1314","v":0},0]
["2018-19",10050500,0,0,"allowed",{"$f":"P1314","v":0},{"$f":"P1315","v":0}]
["2019-20",10050500,40000,40000,"allowed",{"$f":"Q1314","v":0},{"$f":"Q1315","v":0}]
["2020-21",10050500,50000,50000,"allowed",{"$f":"F1341","v":0},{"$f":"G1341","v":0}]
["2021-22",10050500,50000,{"$f":"MAX(MIN(B1343,C1343),0)","v":50000},"allowed",{"$f":"F1342","v":0},{"$f":"G1342","v":0}]
[null,null,null,{"$f":"INDEX(D1307:D1343,MATCH($E$1306,$A$1307:$A$1343,0))","v":50000},{"$f":"INDEX(E1307:E1343,MATCH($E$1306,$A$1307:$A$1343,0))","v":"allowed"},{"$f":"INDEX(F1307:F1343,MATCH($E$1306,$A$1307:$A$1343,0))","v":0},{"$f":"INDEX(G1307:G1343,MATCH($E$1306,$A$1307:$A$1343,0))","v":0}]
["TAX TREATMENT OF SECTION 80CCD(2)"]
["Fin. Year",{"$f":"Statement!$F$2","v":"2021-22"}]
["Investment",{"$f":"Statement!$G$51","v":0}]
["Gross Salary",{"$f":"Statement!$G$8","v":10000500},null,null,"IF(I51>0,IF(F2=\"2020-21\",MIN(ROUND(G8*5%,0),750000,MIN(ROUND(G8*10%,0)))))"]
["Code",{"$f":"IF(B1346=\"2020-21\",1,0)","v":0},"Allowed amt"]
[0,{"$f":"MIN(ROUND(B1348*10%,0),B1347)","v":0},{"$f":"MIN($B$1347,B1350)","v":0}]
[1,{"$f":"MIN(ROUND(B1348*10%,0),750000)","v":750000},{"$f":"MIN($B$1347,B1351)","v":0}]
[null,null,{"$f":"IF(B1349=A1350,C1350,C1351)","v":0}]

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[null,null,null,null,"902927  SHEETAL OJHA"]
["INCOME TAX CALCULATION FOR THE ",null,null,null,"Fin. Year",{"$f":"'Employee Data'!$G$5","v":"2021-22"},"Employee Code/S.N.",1,{"$f":"IF(F2=\"2020-21\",\"New option u/s 115BAC is applicable for F.Y. 2020-21\",CONCATENATE(\"New option u/s 115BAC is not applicable for F.Y.\",F2))","v":"New option u/s 115BAC is not applicable for F.Y.2021-22"},"Home"]
[null,null,null,null,null,null,"Existing Option"]
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["TAX CATEGORY",null,{"$f":"INDEX('Employee Data'!$I$6:$I$556,MATCH($H$2,'Employee Data'!$D$6:$D$556,0))","v":"MALE"},null,"NAME OF EMPLOYEE",null,{"$f":"INDEX('Employee Data'!$E$6:$E$556,MATCH($H$2,'Employee Data'!$D$6:$D$556,0))","v":"DR. SANDEEP KHADDA"}]
["PAN NO",null,{"$f":"UPPER(INDEX('Employee Data'!$G$6:$G$556,MATCH($H$2,'Employee Data'!$D$6:$D$556,0)))","v":"BEPPS1234Q"},null,"DESIGNATION",null,{"$f":"INDEX('Employee Data'!$F$6:$F$556,MATCH($H$2,'Employee Data'!$D$6:$D$556,0))","v":"ASSISTANT PROFESSOR"},null,null,null,null,null,{"$f":"LEN(C6)","v":10}]
[1,"INCOME FROM SALARY (including all allowance u/s 17.. i.e. NPS emloyer contribution)",null,null,null,null,null,null,null,"DDO Data"]
[null,"(a)",{"$f":"'Form no 16'!B88","v":"Salary as per provisons contained in sec 17(1)"},null,null,null,{"$f":"INDEX('Employee Data'!$M$6:$M$556,MATCH($H$2,'Employee Data'!$D$6:$D$556,0))","v":10000500},{"$f":"INDEX('Employee Data'!$P$6:$P$556,MATCH($H$2,'Employee Data'!$D$6:$D$556,0))","v":10050500}]
[null,"(b)",{"$f":"'Form no 16'!B89","v":"Value of perquisites u/s 17(2) "},null,null,null,{"$f":"INDEX('Employee Data'!$N$6:$N$556,MATCH($H$2,'Employee Data'!$D$6:$D$556,0))","v":50000}]
[null,"(c )",{"$f":"'Form no 16'!B91","v":"Profits in lieu of salary under section 17(3) "},null,null,null,{"$f":"INDEX('Employee Data'!$O$6:$O$556,MATCH($H$2,'Employee Data'!$D$6:$D$556,0))","v":0}]
[null,"(d) ",{"$f":"'Form no 16'!B93","v":"Total"},null,null,null,null,null,null,null,null,null,{"$f":"H8*0.1","v":1005050}]
[null,"(e) ",{"$f":"'Form no 16'!B94","v":"Reported total amount of salary received from other employer(s)"},null,null,null,{"$f":"INDEX('Employee Data'!$Q$6:$Q$556,MATCH($H$2,'Employee Data'!$D$6:$D$556,0))","v":0}]
[2,"Less : Allowance to the extent exempt under section 10"]
[null,"(a)","Travel concession or assistance  u/s 10(5)",null,null,null,{"$f":"IF($G$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$R$6:$R$556,MATCH($H$2,'Employee Data'!$D$6:$D$556,0)))","v":0}]
[null,"(b)","Death-cum-retirement gratuity u/s 10(10)",null,null,null,{"$f":"IF($G$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$S$6:$S$556,MATCH($H$2,'Employee Data'!$D$6:$D$556,0)))","v":0}]
[null,"(c )"," Commuted value of pension u/s 10(10A)",null,null,null,{"$f":"IF($G$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$T$6:$T$556,MATCH($H$2,'Employee Data'!$D$6:$D$556,0)))","v":0}]
[null,"(d) ","Cash equivlent of leave salary encashment  u/s 10(10AA)",null,null,null,{"$f":"IF($G$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$U$6:$U$556,MATCH($H$2,'Employee Data'!$D$6:$D$556,0)))","v":0}]
[null,"(e) ","House rent allowance u/s  10(13 A)     ",null,null,null,{"$f":"IF($G$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$V$6:$V$556,MATCH($H$2,'Employee Data'!$D$6:$D$556,0)))","v":0}]
[null,"(f)  ","Conv Allow under Section 10(14)       ",null,null,null,{"$f":"IF($G$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$W$6:$W$556,MATCH($H$2,'Employee Data'!$D$6:$D$556,0)))","v":0},{"$f":"SUM(G14:G20)","v":0}]
[null,"(g) ","Other Allowances exempt u/s 10",null,null,null,{"$f":"IF($G$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$X$6:$X$556,MATCH($H$2,'Employee Data'!$D$6:$D$556,0)))","v":0},null,null,"Employee Data"]
[null,"(h) ","Total amount of exemption claimd u/s  10"]
[3,"Total amount of salary received from current employer [1(d)-2(h)]",null,null,null,null,null,{"$f":"IF($G$4=\"New option u/s 115BAC\",H8,INDEX('Employee Data'!$Z$6:$Z$556,MATCH($H$2,'Employee Data'!$D$6:$D$556,0)))","v":10050500}]
[4,"Deduction u/s 16 & 17"]
[null,"(a)","Standard Deduction  -u/s 16(ia)",null,null,null,{"$f":"IF($G$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$AA$6:$AA$556,MATCH($H$2,'Employee Data'!$D$6:$D$556,0)))","v":50000},{"$f":"IF($G$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$AD$6:$AD$556,MATCH($H$2,'Employee Data'!$D$6:$D$556,0)))","v":50000}]
[null,"(b)","Entertainment Allowance u/s 16(ii)",null,null,null,{"$f":"IF($G$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$AB$6:$AB$556,MATCH($H$2,'Employee Data'!$D$6:$D$556,0)))","v":0},null,null,"Gross Salary'",null,null,"There is no data linking of this sheet… "]
[null,"(c )","Tax on Employment",null,null,null,{"$f":"IF($G$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$AC$6:$AC$556,MATCH($H$2,'Employee Data'!$D$6:$D$556,0)))","v":0}]
[5,"Total of 4 (a)+ 4(b)"]
[6,"Income chargable under the head Salaries [3+1(e)-5]",null,null,null,null,null,{"$f":"IF($G$4=\"New option u/s 115BAC\",H22+G12-H24,INDEX('Employee Data'!$AE$6:$AE$556,MATCH($H$2,'Employee Data'!$D$6:$D$556,0)))","v":10000500},null,"Form no 16"]
[7,"Add :  Any other income reported by the employee"]
[null,"(a)","NSC INTREST",null,null,null,{"$f":"INDEX('Employee Data'!$AF$6:$AF$556,MATCH($H$2,'Employee Data'!$D$6:$D$556,0))","v":0},{"$f":"IF($G$4=\"New option u/s 115BAC\",SUM(G30:G34),INDEX('Employee Data'!$AM$6:$AM$556,MATCH($H$2,'Employee Data'!$D$6:$D$556,0)))","v":0},null,null,null,null,null,null,null,null,"Statement"]
[null,"(b)","Bank Intrest on Saving",null,null,null,{"$f":"INDEX('Employee Data'!$AG$6:$AG$556,MATCH($H$2,'Employee Data'!$D$6:$D$556,0))","v":0}]
[null,"(c )","(Loss) Intrest on House Loan Intrest",null,null,null,{"$f":"IF($G$4=\"New option u/s 115BAC\",0,-INDEX('Employee Data'!$AH$6:$AH$556,MATCH($H$2,'Employee Data'!$D$6:$D$556,0)))","v":0},null,null,"Tax Calculator"]
[null,"(d)","Income from pension",null,null,null,{"$f":"INDEX('Employee Data'!$AI$6:$AI$556,MATCH($H$2,'Employee Data'!$D$6:$D$556,0))","v":0}]
[null,"(e)","Any other income",null,null,null,{"$f":"INDEX('Employee Data'!$AJ$6:$AJ$556,MATCH($H$2,'Employee Data'!$D$6:$D$556,0))","v":0}]
[8,"Total amount of other income reported by the employee"]
[9,"GROSS TOTAL INCOME ( 6 + 8 )",null,null,null,null,null,{"$f":"IF($G$4=\"New option u/s 115BAC\",H28+H30,INDEX('Employee Data'!$AN$6:$AN$556,MATCH($H$2,'Employee Data'!$D$6:$D$556,0)))","v":10000500}]
[10,"Deductions under chapter VI A",null,null,null,null,null,null,null,"GA55A",null,null,"There is no data linking of this sheet… "]
["(a)","U/S 80 CCE -: Invesment in specified investment plans"]
["(i)",{"$f":"'Employee Data'!AO4","v":"Genral Provided Fund(GPF)"},null,{"$f":"IF($G$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$AO$6:$AO$556,MATCH($H$2,'Employee Data'!$D$6:$D$556,0)))","v":0},"(ix)","Purchases of NSC",{"$f":"IF($G$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$AW$6:$AW$556,MATCH($H$2,'Employee Data'!$D$6:$D$556,0)))","v":0}]
["(ii)","State Insurance ",null,{"$f":"IF($G$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$AP$6:$AP$556,MATCH($H$2,'Employee Data'!$D$6:$D$556,0)))","v":0},"(x)","PPF",{"$f":"IF($G$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$AX$6:$AX$556,MATCH($H$2,'Employee Data'!$D$6:$D$556,0)))","v":0}]
["(iii)","Group Insurance",null,{"$f":"IF($G$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$AQ$6:$AQ$556,MATCH($H$2,'Employee Data'!$D$6:$D$556,0)))","v":0},"(xi)","PLI / ULIP",{"$f":"IF($G$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$AY$6:$AY$556,MATCH($H$2,'Employee Data'!$D$6:$D$556,0)))","v":0},null,null,"Useful for salaried person for compute Gross Salary.. In this sheet all the cells are unprocted for required modification as per user data"]
["(iv)","Life Insurance Premium",null,{"$f":"IF($G$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$AR$6:$AR$556,MATCH($H$2,'Employee Data'!$D$6:$D$556,0)))","v":0},"(xii)","IDBI/ICCI",{"$f":"IF($G$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$AZ$6:$AZ$556,MATCH($H$2,'Employee Data'!$D$6:$D$556,0)))","v":0}]
["(v)","Accured Intrest on NSC",null,{"$f":"IF($G$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$AS$6:$AS$556,MATCH($H$2,'Employee Data'!$D$6:$D$556,0)))","v":0},"(xiii)","BANK /POST OFFICE FD",{"$f":"IF($G$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$BA$6:$BA$556,MATCH($H$2,'Employee Data'!$D$6:$D$556,0)))","v":0}]
["(vi)","Tution Fee",null,{"$f":"IF($G$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$AT$6:$AT$556,MATCH($H$2,'Employee Data'!$D$6:$D$556,0)))","v":0},"(xiv)","Equity link saving bond",{"$f":"IF($G$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$BB$6:$BB$556,MATCH($H$2,'Employee Data'!$D$6:$D$556,0)))","v":0}]
["(vii)","Repayment of HBA",null,{"$f":"IF($G$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$AU$6:$AU$556,MATCH($H$2,'Employee Data'!$D$6:$D$556,0)))","v":0},"(xv)","Sukanya Samriddhi Account Deposit Scheme",{"$f":"IF($G$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$BC$6:$BC$556,MATCH($H$2,'Employee Data'!$D$6:$D$556,0)))","v":0}]
["(viii)","Hazard Fund",null,{"$f":"IF($G$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$AV$6:$AV$556,MATCH($H$2,'Employee Data'!$D$6:$D$556,0)))","v":0},"(xvi)","Any other ded. u/s 80C",{"$f":"IF($G$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$BD$6:$BD$556,MATCH($H$2,'Employee Data'!$D$6:$D$556,0)))","v":0}]
["(b)","Cont. in pension fund (Section  80 CCC)",null,null,null,null,{"$f":"IF($G$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$BE$6:$BE$556,MATCH($H$2,'Employee Data'!$D$6:$D$556,0)))","v":0}]
["(c )","Employee cont. towards new pension scheme U/S 80 CCD(1)",null,null,null,null,{"$f":"IF($G$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$BF$6:$BF$556,MATCH($H$2,'Employee Data'!$D$6:$D$556,0)))","v":0}]
["Aggregate total of section 80C,80CCC,80CCD (u/s 80 CCE)",null,null,null,null,null,null,{"$f":"IF($G$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$BG$6:$BG$556,MATCH($H$2,'Employee Data'!$D$6:$D$556,0)))","v":0}]
["Other sections ( for e.g., 80E, 80G etc. ) under chapter VIA",null,null,null,null,null,"Gross Amount","Deductible Amount"]
["a.  ","U/S 80 CCD(2)","Employer cont. towards new pension scheme ",null,null,null,{"$f":"INDEX('Employee Data'!$BH$6:$BH$556,MATCH($H$2,'Employee Data'!$D$6:$D$556,0))","v":0},{"$f":"'Table for Statement'!$C$1352","v":0},null,null,null,150000]
[null,"U/S 80 CCD(1B)","Additional cont. towards NPS (Upto Rs. 50000 from F.Y. 2015-16)",null,null,null,{"$f":"IF($G$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$BI$6:$BI$556,MATCH($H$2,'Employee Data'!$D$6:$D$556,0)))","v":0},{"$f":"IF(G52>50000,50000,G52)","v":0},null,null,null,50000]
["b.","U/S 80CCF","Investment  in long term infrasturture bonds ",null,null,null,{"$f":"IF($G$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$BJ$6:$BJ$556,MATCH($H$2,'Employee Data'!$D$6:$D$556,0)))","v":0},{"$f":"G53","v":0},null,null,null,250000]
["c.","U/S 80D-","Medical ins. premium for himself, spous and childrens & Parents ",null,null,null,{"$f":"IF($G$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$BK$6:$BK$556,MATCH($H$2,'Employee Data'!$D$6:$D$556,0)))","v":0},{"$f":"IF(G54>100000,100000,G54)","v":0},null,null,null,100000]
["d.","U/S 80DD-","Medical treat. of dependent handicapped person ",null,null,null,{"$f":"IF($G$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$BM$6:$BM$556,MATCH($H$2,'Employee Data'!$D$6:$D$556,0)))","v":0},{"$f":"IF(G55>'Table for Statement'!F1296,'Table for Statement'!F1296,Statement!G55)","v":0},{"$f":"IF(G55>0,INDEX('Employee Data'!$BL$6:$BL$556,MATCH($H$2,'Employee Data'!$D$6:$D$556,0)),\"\")","v":""},null,null,75000]
["e.","U/S 80DDB-","Spl ded.to the guardion of a patient suff.from Cancer/Aids ",null,null,null,{"$f":"IF($G$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$BN$6:$BN$556,MATCH($H$2,'Employee Data'!$D$6:$D$556,0)))","v":0},{"$f":"IF(G56>'Table for Statement'!N1261,'Table for Statement'!N1261,Statement!G56)","v":0},null,null,null,100000]
["f.","U/S 80E-","Repayment of loan for higher education",null,null,null,{"$f":"IF($G$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$BO$6:$BO$556,MATCH($H$2,'Employee Data'!$D$6:$D$556,0)))","v":0},{"$f":"G57","v":0},null,null,null,250000]
["g.","U/S 80EE","Intrest paid on HBA(Loan taking after01-04-13 excluding u/s 24B)",null,null,null,{"$f":"IF($G$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$BP$6:$BP$556,MATCH($H$2,'Employee Data'!$D$6:$D$556,0)))","v":0},{"$f":"IF(G58>'Table for Statement'!N1263,'Table for Statement'!N1263,Statement!G58)","v":0},null,null,null,50000]
["h.","U/S 80EEA- ","Deduction in respect of interest on loan taken for certain house property",null,null,null,{"$f":"IF($G$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$BQ$6:$BQ$556,MATCH($H$2,'Employee Data'!$D$6:$D$556,0)))","v":0},{"$f":"IF(G59>'Table for Statement'!N1270,'Table for Statement'!N1270,Statement!G59)","v":0},null,null,null,150000]
["i.","U/S 80EEB- ","Deduction in respect of purchase of electric vehicle",null,null,null,{"$f":"IF($G$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$BR$6:$BR$556,MATCH($H$2,'Employee Data'!$D$6:$D$556,0)))","v":0},{"$f":"IF(G60>'Table for Statement'!N1271,'Table for Statement'!N1271,Statement!G60)","v":0},null,null,null,150000]
["j.","U/S 80G- ","Donation . 50% and 100%",null,null,null,{"$f":"IF($G$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$BS$6:$BS$556,MATCH($H$2,'Employee Data'!$D$6:$D$556,0)))","v":0},{"$f":"G61","v":0},null,null,null,250000]
["k.","U/S 80CCG","New Rajiv Gandhi Saving Scheme ",null,null,null,{"$f":"IF($G$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$BT$6:$BT$556,MATCH($H$2,'Employee Data'!$D$6:$D$556,0)))","v":0},{"$f":"'Table for Statement'!G1299","v":0},null,null,null,0]
["l.","U/S 80TTA","Interest on deposits in savings account",null,null,null,{"$f":"IF($G$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$BU$6:$BU$556,MATCH($H$2,'Employee Data'!$D$6:$D$556,0)))","v":0},{"$f":"'Table for Statement'!F1344","v":0},null,null,null,0]
["m.","U/S 80TTB","Interest income earned on Fixed Deposits & Recurring Deposits ",null,null,null,{"$f":"IF($G$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$BV$6:$BV$556,MATCH($H$2,'Employee Data'!$D$6:$D$556,0)))","v":0},{"$f":"'Table for Statement'!G1344","v":0},null,null,null,50000]
["n.","U/S 80U- ","Phy. hand. person or blind person ",null,null,null,{"$f":"IF($G$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$BX$6:$BX$556,MATCH($H$2,'Employee Data'!$D$6:$D$556,0)))","v":0},{"$f":"IF(G65>'Table for Statement'!F1297,'Table for Statement'!F1297,Statement!G65)","v":0},{"$f":"IF(G65>0,INDEX('Employee Data'!$BW$6:$BW$556,MATCH($H$2,'Employee Data'!$D$6:$D$556,0)),\"\")","v":""},null,null,75000]
["o.",{"$f":"IF('Employee Data'!BY5=\"\",\"\",'Employee Data'!BY5)","v":""},{"$f":"'Employee Data'!BY4","v":"(Any other deduction..Give name)"},null,null,null,{"$f":"IF($G$4=\"New option u/s 115BAC\",0,INDEX('Employee Data'!$BY$6:$BY$556,MATCH($H$2,'Employee Data'!$D$6:$D$556,0)))","v":0},{"$f":"G66","v":0},null,null,null,250000]
[11,"Total deduction under chapter VIA",null,null,null,null,{"$f":"SUM(G51:G66)+H49","v":0},{"$f":"SUM(H49,H51:H66)","v":0},null,null,null,1850171]
[null,null,null,null,null,null,{"$f":"IF(H36-H67>0,ROUNDUP(H36-H67,-1),0)","v":10000500},{"$f":"IF(H36-H67>0,H36-H67,0)","v":10000500}]
[12,"Total Income ( 9-11 ) (Rounded off u/s 288A)",null,null,null,null,null,{"$f":"IF(G68-H68<=5,ROUNDUP(G68,-1),ROUNDUP(G68,-1)-10)","v":10000500}]
[13,"Tax Calculation (With adjusting rebate of agriculture income,if any)",null,null,null,null,null,{"$f":"'Table for Statement'!C1128","v":2812650},null,{"$f":"IF(D74=\"\",\"\",'Table for Statement'!L1130)","v":""}]
[14,"Less-Relief U/S 87A (From F.Y. 2013-14)",null,null,null,null,null,{"$f":"'Table for Statement'!D1128","v":0}]
[15,"Surcharge (if any)",null,{"$f":"'Table for Statement'!B1132","v":"(  After allowed  Marginal relief  Rs.  140298 )"},null,null,null,{"$f":"'Table for Statement'!D1118","v":281600}]
[16,{"$f":"IF(F2=\"2020-21\",\"Add -Health and Education Cess & 4% \",IF(F2=\"2019-20\",\"Add -Health and Education Cess & 4% \",IF(F2=\"2018-19\",\"Add -Health and Education Cess & 4% \",\"Add -Education Cess @2% on Tax+H.Education Cess @1% \")))","v":"Add -Education Cess @2% on Tax+H.Education Cess @1% "},null,null,null,null,null,{"$f":"'Table for Statement'!E1128","v":123770}]
[17,"Total Tax (13+14+15+16)",null,{"$f":"'Table for Statement'!L1135","v":""},null,null,null,{"$f":"'Table for Statement'!F1128","v":3218020}]
[18,"Releif U/S 89 (1)",null,null,null,null,null,{"$f":"INDEX('Employee Data'!$CA$6:$CA$556,MATCH($H$2,'Employee Data'!$D$6:$D$556,0))","v":0}]
[19,"Net Tax Payable (17-18)",null,null,null,null,null,{"$f":"H74-H75","v":3218020}]
[20,"Income Tax Deducted ",null,null,null,null,null,{"$f":"SUM($C$79:$C$82)+SUM($E$79:$E$82)+SUM($G$79:$G$82)","v":0}]
[null,"MONTH","AMT","MONTH","AMT","MONTH","AMT"]
[null,{"$f":"pks!H64","v":"2021-04-01"},{"$f":"INDEX('Employee Data'!$CB$6:$CB$556,MATCH($H$2,'Employee Data'!$D$6:$D$556,0))","v":0},{"$f":"B82+31","v":"2021-08-03"},{"$f":"INDEX('Employee Data'!$CF$6:$CF$556,MATCH($H$2,'Employee Data'!$D$6:$D$556,0))","v":0},{"$f":"D82+31","v":"2021-12-05"},{"$f":"INDEX('Employee Data'!$CJ$6:$CJ$556,MATCH($H$2,'Employee Data'!$D$6:$D$556,0))","v":0}]
[null,{"$f":"B79+31","v":"2021-05-02"},{"$f":"INDEX('Employee Data'!$CC$6:$CC$556,MATCH($H$2,'Employee Data'!$D$6:$D$556,0))","v":0},{"$f":"D79+31","v":"2021-09-03"},{"$f":"INDEX('Employee Data'!$CG$6:$CG$556,MATCH($H$2,'Employee Data'!$D$6:$D$556,0))","v":0},{"$f":"F79+31","v":"2022-01-05"},{"$f":"INDEX('Employee Data'!$CK$6:$CK$556,MATCH($H$2,'Employee Data'!$D$6:$D$556,0))","v":0}]
[null,{"$f":"B80+31","v":"2021-06-02"},{"$f":"INDEX('Employee Data'!$CD$6:$CD$556,MATCH($H$2,'Employee Data'!$D$6:$D$556,0))","v":0},{"$f":"D80+31","v":"2021-10-04"},{"$f":"INDEX('Employee Data'!$CH$6:$CH$556,MATCH($H$2,'Employee Data'!$D$6:$D$556,0))","v":0},{"$f":"F80+31","v":"2022-02-05"},{"$f":"INDEX('Employee Data'!$CL$6:$CL$556,MATCH($H$2,'Employee Data'!$D$6:$D$556,0))","v":0}]
[null,{"$f":"B81+31","v":"2021-07-03"},{"$f":"INDEX('Employee Data'!$CE$6:$CE$556,MATCH($H$2,'Employee Data'!$D$6:$D$556,0))","v":0},{"$f":"D81+31","v":"2021-11-04"},{"$f":"INDEX('Employee Data'!$CI$6:$CI$556,MATCH($H$2,'Employee Data'!$D$6:$D$556,0))","v":0},{"$f":"F81+31","v":"2022-03-08"},{"$f":"INDEX('Employee Data'!$CM$6:$CM$556,MATCH($H$2,'Employee Data'!$D$6:$D$556,0))","v":0}]
[21,{"$f":"'Table for Statement'!H1131","v":"Income Tax PAYABLE {Balance [19- 20 ]}     (Rounded off)"},null,null,null,null,null,{"$f":"'Table for Statement'!J1128","v":3218020}]
[]
["Place",null,null,null,null,null,null,null,null,"EXIT"]
["Date:",null,{"$f":"TODAY()","v":"2021-05-19"},null,null,null,"SIGNATURE OF EMPLOYEE"]
[]
[]
["Calculaton of Advance tax and Int. u/s 234C",null,null,null,null,null,null,{"$f":"$H$76","v":3218020}]
["Date  upto",null,"Adv tax due",null,"Act. Tax paid",null,"Shortage tax","Int u/s 234C"]
[{"$f":"pks!L66","v":"15-Jun-2021"},null,{"$f":"ROUND($H$76*'Table for Statement'!J1190,0)","v":482703},null,{"$f":"SUM($C$79:$C$81)","v":0},null,{"$f":"C91-E91","v":482703},{"$f":"'Table for Statement'!F1189","v":14481}]
[{"$f":"pks!L67","v":"15-Sep-2021"},null,{"$f":"ROUND($H$76*'Table for Statement'!J1191,0)","v":1448109},null,{"$f":"SUM(C82,E79,E80)+E91","v":0},null,{"$f":"C92-E92","v":1448109},{"$f":"'Table for Statement'!F1190","v":43443}]
[{"$f":"pks!L68","v":"15-Dec-2021"},null,{"$f":"ROUND($H$76*'Table for Statement'!J1192,0)","v":2413515},null,{"$f":"SUM(E81:E82,G79)+E92","v":0},null,{"$f":"C93-E93","v":2413515},{"$f":"'Table for Statement'!F1191","v":72405}]
[{"$f":"pks!L69","v":"15-Mar-2022"},null,{"$f":"ROUND($H$76*'Table for Statement'!J1193,0)","v":3218020},null,{"$f":"SUM(G80:G82)+E93","v":0},null,{"$f":"C94-E94","v":3218020},{"$f":"'Table for Statement'!F1192","v":32180}]
[{"$f":"pks!L70","v":"31-Mar-2022"},null,{"$f":"ROUND($H$76*'Table for Statement'!J1194,0)","v":3218020},null,0,null,0,{"$f":"'Table for Statement'!F1193","v":0}]
["Total",null,{"$f":"H89","v":3218020},null,{"$f":"H77","v":0},null,{"$f":"IF(C96>E96,ROUNDDOWN(C96-E96,-2),0)","v":3218000},{"$f":"IF(G96>0,SUM(H91:H94),0)","v":162509}]
["Acutal Amount of Intrest u/s 234C",null,null,null,{"$f":"pravesh(H96)","v":"Rupees One Lakh SixtyTwo Thousand Five Hundred Nine Only "}]
[{"$f":"IF(H89>10000,\" Advance Tax Liability raised due to total tax payable is greater than Rs. 10,000 in a year\",\"No Advance Tax Liability raised due to total tax payable is less than Rs. 10,000 in a year\")","v":" Advance Tax Liability raised due to total tax payable is greater than Rs. 10,000 in a year"}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,"16.18.1.22.5.19.8√97263.0458756048"]

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,[715,0,715,2],[715,6,716,6],[715,8,716,8],[715,9,716,9],[715,10,716,10],[715,11,716,11],[708,13,708,14],[709,0,709,2],[709,13,709,14],[710,13,710,14],[711,10,711,12],[711,13,711,14],[704,10,704,12],[705,10,705,12],[708,0,708,2],[708,6,709,6],[708,8,709,8],[708,9,709,9],[708,10,709,10],[708,11,709,11],[708,12,709,12],[701,9,702,9],[701,10,702,10],[701,11,702,11],[701,12,702,12],[701,13,701,15],[702,0,702,2],[693,12,694,12],[696,10,696,12],[697,10,697,12],[700,5,700,6],[701,0,701,2],[701,3,702,3],[701,4,702,4],[701,5,702,5],[701,6,702,6],[701,8,702,8],[686,12,687,12],[687,0,687,2],[689,10,689,12],[690,10,690,12],[693,0,693,2],[693,6,694,6],[693,8,694,8],[693,9,694,9],[693,10,694,10],[693,11,694,11],[683,10,683,12],[683,13,683,14],[684,13,684,14],[685,13,685,14],[686,0,686,2],[686,6,687,6],[686,8,687,8],[686,9,687,9],[686,10,687,10],[686,11,687,11],[679,13,679,14],[680,0,680,2],[680,13,680,14],[681,13,681,14],[682,10,682,12],[682,13,682,14],[675,10,675,12],[676,10,676,12],[679,0,679,2],[679,6,680,6],[679,8,680,8],[679,9,680,9],[679,10,680,10],[679,11,680,11],[679,12,680,12],[672,9,673,9],[672,10,673,10],[672,11,673,11],[672,12,673,12],[672,13,672,15],[673,0,673,2],[664,12,665,12],[667,10,667,12],[668,10,668,12],[671,5,671,6],[672,0,672,2],[672,3,673,3],[672,4,673,4],[672,5,673,5],[672,6,673,6],[672,8,673,8],[657,12,658,12],[658,0,658,2],[660,10,660,12],[661,10,661,12],[664,0,664,2],[664,6,665,6],[664,8,665,8],[664,9,665,9],[664,10,665,10],[664,11,665,11],[654,10,654,12],[654,13,654,14],[655,13,655,14],[656,13,656,14],[657,0,657,2],[657,6,658,6],[657,8,658,8],[657,9,658,9],[657,10,658,10],[657,11,658,11],[650,13,650,14],[651,0,651,2],[651,13,651,14],[652,13,652,14],[653,10,653,12],[653,13,653,14],[647,10,647,12],[650,0,650,2],[650,6,651,6],[650,8,651,8],[650,9,651,9],[650,10,651,10],[650,11,651,11],[650,12,651,12],[643,10,644,10],[643,11,644,11],[643,12,644,12],[643,13,643,15],[644,0,644,2],[646,10,646,12],[638,10,638,12],[639,10,639,12],[642,5,642,6],[643,0,643,2],[643,3,644,3],[643,4,644,4],[643,5,644,5],[643,6,644,6],[643,8,644,8],[643,9,644,9],[631,10,631,12],[632,10,632,12],[635,0,635,2],[635,6,636,6],[635,8,636,8],[635,9,636,9],[635,10,636,10],[635,11,636,11],[635,12,636,12],[626,13,626,14],[627,13,627,14],[628,0,628,2],[628,6,629,6],[628,8,629,8],[628,9,629,9],[628,10,629,10],[628,11,629,11],[628,12,629,12],[621,13,621,14],[622,13,622,14],[623,13,623,14],[624,10,624,12],[624,13,624,14],[625,10,625,12],[625,13,625,14],[618,10,618,12],[621,0,621,2],[621,6,622,6],[621,8,622,8],[621,9,622,9],[621,10,622,10],[621,11,622,11],[621,12,622,12],[614,10,615,10],[614,11,615,11],[614,12,615,12],[614,13,614,15],[615,0,615,2],[617,10,617,12],[609,10,609,12],[610,10,610,12],[613,5,613,6],[614,0,614,2],[614,3,615,3],[614,4,615,4],[614,5,615,5],[614,6,615,6],[614,8,615,8],[614,9,615,9],[599,12,600,12],[602,10,602,12],[603,10,603,12],[606,0,606,2],[606,6,607,6],[606,8,607,8],[606,9,607,9],[606,10,607,10],[606,11,607,11],[606,12,607,12],[599,0,599,2],[599,6,600,6],[599,8,600,8],[599,9,600,9],[599,10,600,10],[599,11,600,11],[595,10,595,12],[595,13,595,14],[596,10,596,12],[596,13,596,14],[597,13,597,14],[598,13,598,14],[585,0,585,2],[585,3,586,3],[585,4,586,4],[585,11,586,11],[585,12,586,12],[594,13,594,14],[585,6,586,6],[592,11,593,11],[592,12,593,12],[592,13,592,14],[593,13,593,14],[584,5,584,6],[588,10,588,12],[589,10,589,12],[592,0,592,2],[592,6,593,6],[592,8,593,8],[592,9,593,9],[592,10,593,10],[586,0,586,2],[580,10,580,12],[581,10,581,12],[581,36,581,38],[582,36,582,38],[585,8,586,8],[585,9,586,9],[585,10,586,10],[585,13,585,15],[585,5,586,5],[577,12,578,12],[578,26,578,28],[578,32,579,32],[578,34,579,34],[578,35,579,35],[578,36,579,36],[575,13,575,14],[575,36,575,38],[575,39,575,40],[576,39,576,40],[578,37,579,37],[578,38,579,38],[577,0,577,2],[577,6,578,6],[577,8,578,8],[577,9,578,9],[577,10,578,10],[577,11,578,11],[574,39,574,40],[572,13,572,14],[572,26,572,28],[572,39,572,41],[573,10,573,12],[573,13,573,14],[573,39,573,40],[571,36,572,36],[571,37,572,37],[571,38,572,38],[574,10,574,12],[574,13,574,14],[574,36,574,38],[571,0,571,2],[571,13,571,15],[571,26,571,28],[571,32,572,32],[571,34,572,34],[571,35,572,35],[568,36,568,38],[568,39,568,40],[569,13,569,14],[569,39,569,40],[570,0,570,2],[570,6,571,6],[570,8,571,8],[570,9,571,9],[570,10,571,10],[570,39,570,40],[566,10,566,12],[570,11,571,11],[570,12,571,12],[566,13,566,14],[566,39,566,40],[567,10,567,12],[567,13,567,14],[567,36,567,38],[567,39,567,40],[568,13,568,14],[564,34,565,34],[564,35,565,35],[564,36,565,36],[564,37,565,37],[564,38,565,38],[564,39,564,40],[565,39,565,40],[563,12,564,12],[563,13,563,14],[564,0,564,2],[564,13,564,14],[564,26,564,28],[564,32,565,32],[565,13,565,14],[565,26,565,28],[563,0,563,2],[563,6,564,6],[563,8,564,8],[563,9,564,9],[563,10,564,10],[563,11,564,11],[557,39,557,41],[558,26,558,28],[559,10,559,12],[560,10,560,12],[560,36,560,38],[561,36,561,38],[557,32,558,32],[557,34,558,34],[557,35,558,35],[557,36,558,36],[557,37,558,37],[557,38,558,38],[556,10,557,10],[556,11,557,11],[556,12,557,12],[556,13,556,15],[556,31,556,32],[557,0,557,2],[557,26,557,28],[557,29,558,29],[557,30,558,30],[557,31,558,31],[551,10,551,12],[552,10,552,12],[555,5,555,6],[556,0,556,2],[556,3,557,3],[556,4,557,4],[556,5,557,5],[556,6,557,6],[556,8,557,8],[556,9,557,9],[544,10,544,12],[545,10,545,12],[548,0,548,2],[548,6,549,6],[548,8,549,8],[548,9,549,9],[548,10,549,10],[548,11,549,11],[548,12,549,12],[539,13,539,14],[540,13,540,14],[541,0,541,2],[541,6,542,6],[541,8,542,8],[541,9,542,9],[541,10,542,10],[541,11,542,11],[541,12,542,12],[542,0,542,2],[534,13,534,14],[535,13,535,14]],"merged_total":2234,"flags":["merged_cut"]}
["Tax computation for form no 16"]
[{"$f":"'Form no 16'!$K$4","v":"Existing Option"},"Financial Year",null,null,{"$f":"'Form no 16'!L20","v":"2022-23"},{"$f":"INDEX($A$1081:$A$1117,MATCH(E2,$B$1081:$B$1117,0))","v":"2021-22"},null,null,"(Above 60 year but less than 80)",null,{"$f":"E4+250000","v":3349690}]
[null,"Tax Category",null,null,{"$f":"'Form no 16'!E5","v":"MALE"}]
[null,"Taxable Income",null,null,{"$f":"'Form no 16'!$W$177","v":3099690}]
["Fin. Year",null,1985,{"$f":"C5+1","v":1986},null,"1985-86",null,"Computation Table",null,null,null,null,null,"Fin. Year",null,1985,{"$f":"P5+1","v":1986}]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C5","v":1985},{"$f":"D5","v":1986}]
[0,18000,0,0,0,0,0,{"$f":"$E$4","v":3099690},{"$f":"VLOOKUP(H8,A8:C12,3)","v":0.5},{"$f":"INDEX(D8:D12,MATCH(I8,C8:C12,0))","v":100000},{"$f":"INDEX(E8:E12,MATCH(I8,C8:C12,0))","v":29250},{"$f":"IF(H8>H12,VLOOKUP(H8,A8:F12,6),0)","v":0.05},{"$f":"VLOOKUP(H8,A8:G12,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B8,IF($E$3=\"Female\",B15,IF($E$3=\"Senior Citizen\",B22,B29)))","v":18000},0]
[{"$f":"B8+1","v":18001},25000,0.25,{"$f":"B8","v":18000},{"$f":"(B9-B8)*C9","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O8+1","v":18001},25000,0.25]
[{"$f":"B9+1","v":25001},50000,0.3,{"$f":"B9","v":25000},{"$f":"E9+(B10-B9)*C10","v":9250},0,0,{"$f":"IF(I8=C12,E11+ROUND((H8-J8),0)*I8,IF(I8=C11,E10+ROUND((H8-J8)*I8,0),IF(I8=C10,E9+ROUND((H8-J8)*I8,0),IF(I8=C9,E8+ROUND((H8-J8)*I8,0),E7+ROUND((H8-J8)*I8,0)))))","v":1529095},{"$f":"MIN(K12:L12)","v":76455},{"$f":"ROUND(SUM(H10+I10)*M8,0)","v":0},{"$f":"SUM(H10:J10)","v":1605550},null,null,{"$f":"O9+1","v":25001},50000,0.3]
[{"$f":"B10+1","v":50001},100000,0.4,{"$f":"B10","v":50000},{"$f":"E10+(B11-B10)*C11","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O10+1","v":50001},100000,0.4]
[{"$f":"B11+1","v":100001},null,0.5,100000,{"$f":"IF(J9=0,0,E11)","v":29250},0.05,0,50000,{"$f":"IF(H8>H12,H8-H12,0)","v":3049690},{"$f":"IF(I12>0,ROUND(I12*I8,0),0)","v":1524845},{"$f":"I12-J12","v":1524845},{"$f":"IF(H10>0,ROUND(H10*L8,0),0)","v":76455},{"$f":"IF(K12>L12,0,L12-K12)","v":0},{"$f":"O11+1","v":100001},0,0.5]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H10,IF($E$3=\"Female\",H17,IF($E$3=\"Senior Citizen\",H24,H31)))","v":1529095}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I10,IF($E$3=\"Female\",I17,IF($E$3=\"Senior Citizen\",I24,I31)))","v":76455}]
[0,18000,0,0,0,0,0,{"$f":"H8","v":3099690},{"$f":"VLOOKUP(H15,A15:C19,3)","v":0.5},{"$f":"INDEX(D15:D19,MATCH(I15,C15:C19,0))","v":100000},{"$f":"INDEX(E15:E19,MATCH(I15,C15:C19,0))","v":29250},{"$f":"IF(H15>H19,VLOOKUP(H15,A15:F19,6),0)","v":0.05},{"$f":"VLOOKUP(H15,A15:G19,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J10,IF($E$3=\"Female\",J17,IF($E$3=\"Senior Citizen\",J24,J31)))","v":0}]
[{"$f":"B15+1","v":18001},25000,0.25,{"$f":"B15","v":18000},{"$f":"(B16-B15)*C16","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K10,IF($E$3=\"Female\",K17,IF($E$3=\"Senior Citizen\",K24,K31)))","v":1605550}]
[{"$f":"B16+1","v":25001},50000,0.3,{"$f":"B16","v":25000},{"$f":"E16+(B17-B16)*C17","v":9250},0,0,{"$f":"IF(I15=C19,E18+ROUND((H15-J15),0)*I15,IF(I15=C18,E17+ROUND((H15-J15)*I15,0),IF(I15=C17,E16+ROUND((H15-J15)*I15,0),IF(I15=C16,E15+ROUND((H15-J15)*I15,0),E14+ROUND((H15-J15)*I15,0)))))","v":1529095},{"$f":"MIN(K19:L19)","v":76455},{"$f":"ROUND(SUM(H17+I17)*M15,0)","v":0},{"$f":"SUM(H17:J17)","v":1605550},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A7,IF($E$3=\"Female\",A14,IF($E$3=\"Senior Citizen\",A21,A28)))","v":"Not defined"}]
[{"$f":"B17+1","v":50001},100000,0.4,{"$f":"B17","v":50000},{"$f":"E17+(B18-B17)*C18","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M12,IF($E$3=\"Female\",M19,IF($E$3=\"Senior Citizen\",M26,M33)))","v":0}]
[{"$f":"B18+1","v":100001},null,0.5,100000,{"$f":"IF(J16=0,0,E18)","v":29250},0.05,0,{"$f":"H12","v":50000},{"$f":"IF(H15>H19,H15-H19,0)","v":3049690},{"$f":"IF(I19>0,ROUND(I19*I15,0),0)","v":1524845},{"$f":"I19-J19","v":1524845},{"$f":"IF(H17>0,ROUND(H17*L15,0),0)","v":76455},{"$f":"IF(K19>L19,0,L19-K19)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K10,IF($E$3=\"Female\",K17,IF($E$3=\"Senior Citizen\",K24,K31)))","v":1605550}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H8","v":3099690},{"$f":"VLOOKUP(H22,A22:C26,3)","v":0.5},{"$f":"INDEX(D22:D26,MATCH(I22,C22:C26,0))","v":100000},{"$f":"INDEX(E22:E26,MATCH(I22,C22:C26,0))","v":29250},{"$f":"IF(H22>H26,VLOOKUP(H22,A22:F26,6),0)","v":0.05},{"$f":"VLOOKUP(H22,A22:G26,7)","v":0}]
[{"$f":"B22+1","v":18001},25000,0.25,{"$f":"B22","v":18000},{"$f":"(B23-B22)*C23","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B23+1","v":25001},50000,0.3,{"$f":"B23","v":25000},{"$f":"E23+(B24-B23)*C24","v":9250},0,0,{"$f":"IF(I22=C26,E25+ROUND((H22-J22),0)*I22,IF(I22=C25,E24+ROUND((H22-J22)*I22,0),IF(I22=C24,E23+ROUND((H22-J22)*I22,0),IF(I22=C23,E22+ROUND((H22-J22)*I22,0),E21+ROUND((H22-J22)*I22,0)))))","v":1529095},{"$f":"MIN(K26:L26)","v":76455},{"$f":"ROUND(SUM(H24+I24)*M22,0)","v":0},{"$f":"SUM(H24:J24)","v":1605550}]
[{"$f":"B24+1","v":50001},100000,0.4,{"$f":"B24","v":50000},{"$f":"E24+(B25-B24)*C25","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B25+1","v":100001},null,0.5,100000,{"$f":"IF(J23=0,0,E25)","v":29250},0.05,0,{"$f":"H19","v":50000},{"$f":"IF(H22>H26,H22-H26,0)","v":3049690},{"$f":"IF(I26>0,ROUND(I26*I22,0),0)","v":1524845},{"$f":"I26-J26","v":1524845},{"$f":"IF(H24>0,ROUND(H24*L22,0),0)","v":76455},{"$f":"IF(K26>L26,0,L26-K26)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H8","v":3099690},{"$f":"VLOOKUP(H29,A29:C33,3)","v":0.5},{"$f":"INDEX(D29:D33,MATCH(I29,C29:C33,0))","v":100000},{"$f":"INDEX(E29:E33,MATCH(I29,C29:C33,0))","v":29250},{"$f":"IF(H29>H33,VLOOKUP(H29,A29:F33,6),0)","v":0.05},{"$f":"VLOOKUP(H29,A29:G33,7)","v":0}]
[{"$f":"B29+1","v":18001},25000,0.25,{"$f":"B29","v":18000},{"$f":"(B30-B29)*C30","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B30+1","v":25001},50000,0.3,{"$f":"B30","v":25000},{"$f":"E30+(B31-B30)*C31","v":9250},0,0,{"$f":"IF(I29=C33,E32+ROUND((H29-J29),0)*I29,IF(I29=C32,E31+ROUND((H29-J29)*I29,0),IF(I29=C31,E30+ROUND((H29-J29)*I29,0),IF(I29=C30,E29+ROUND((H29-J29)*I29,0),E28+ROUND((H29-J29)*I29,0)))))","v":1529095},{"$f":"MIN(K33:L33)","v":76455},{"$f":"ROUND(SUM(H31+I31)*M29,0)","v":0},{"$f":"SUM(H31:J31)","v":1605550}]
[{"$f":"B31+1","v":50001},100000,0.4,{"$f":"B31","v":50000},{"$f":"E31+(B32-B31)*C32","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B32+1","v":100001},null,0.5,100000,{"$f":"IF(J30=0,0,E32)","v":29250},0.05,0,{"$f":"H26","v":50000},{"$f":"IF(H29>H33,H29-H33,0)","v":3049690},{"$f":"IF(I33>0,ROUND(I33*I29,0),0)","v":1524845},{"$f":"I33-J33","v":1524845},{"$f":"IF(H31>0,ROUND(H31*L29,0),0)","v":76455},{"$f":"IF(K33>L33,0,L33-K33)","v":0}]
[null,null,{"$f":"D5","v":1986},{"$f":"C34+1","v":1987},null,"1986-87"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C34","v":1986},{"$f":"D34","v":1987}]
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[{"$f":"B37+1","v":18001},25000,0.25,{"$f":"B37","v":18000},{"$f":"(B38-B37)*C38","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O37+1","v":18001},25000,0.25]
[{"$f":"B38+1","v":25001},50000,0.3,{"$f":"B38","v":25000},{"$f":"E38+(B39-B38)*C39","v":9250},0,0,{"$f":"IF(I37=C41,E40+ROUND((H37-J37),0)*I37,IF(I37=C40,E39+ROUND((H37-J37)*I37,0),IF(I37=C39,E38+ROUND((H37-J37)*I37,0),IF(I37=C38,E37+ROUND((H37-J37)*I37,0),E36+ROUND((H37-J37)*I37,0)))))","v":1529095},{"$f":"MIN(K41:L41)","v":76455},{"$f":"ROUND(SUM(H39+I39)*M37,0)","v":0},{"$f":"SUM(H39:J39)","v":1605550},null,null,{"$f":"O38+1","v":25001},50000,0.3]
[{"$f":"B39+1","v":50001},100000,0.4,{"$f":"B39","v":50000},{"$f":"E39+(B40-B39)*C40","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O39+1","v":50001},100000,0.4]
[{"$f":"B40+1","v":100001},null,0.5,100000,{"$f":"IF(J38=0,0,E40)","v":29250},0.05,0,50000,{"$f":"IF(H37>H41,H37-H41,0)","v":3049690},{"$f":"IF(I41>0,ROUND(I41*I37,0),0)","v":1524845},{"$f":"I41-J41","v":1524845},{"$f":"IF(H39>0,ROUND(H39*L37,0),0)","v":76455},{"$f":"IF(K41>L41,0,L41-K41)","v":0},{"$f":"O40+1","v":100001},0,0.5]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H39,IF($E$3=\"Female\",H46,IF($E$3=\"Senior Citizen\",H53,H60)))","v":1529095}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I39,IF($E$3=\"Female\",I46,IF($E$3=\"Senior Citizen\",I53,I60)))","v":76455}]
[0,18000,0,0,0,0,0,{"$f":"H37","v":3099690},{"$f":"VLOOKUP(H44,A44:C48,3)","v":0.5},{"$f":"INDEX(D44:D48,MATCH(I44,C44:C48,0))","v":100000},{"$f":"INDEX(E44:E48,MATCH(I44,C44:C48,0))","v":29250},{"$f":"IF(H44>H48,VLOOKUP(H44,A44:F48,6),0)","v":0.05},{"$f":"VLOOKUP(H44,A44:G48,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J39,IF($E$3=\"Female\",J46,IF($E$3=\"Senior Citizen\",J53,J60)))","v":0}]
[{"$f":"B44+1","v":18001},25000,0.25,{"$f":"B44","v":18000},{"$f":"(B45-B44)*C45","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K39,IF($E$3=\"Female\",K46,IF($E$3=\"Senior Citizen\",K53,K60)))","v":1605550}]
[{"$f":"B45+1","v":25001},50000,0.3,{"$f":"B45","v":25000},{"$f":"E45+(B46-B45)*C46","v":9250},0,0,{"$f":"IF(I44=C48,E47+ROUND((H44-J44),0)*I44,IF(I44=C47,E46+ROUND((H44-J44)*I44,0),IF(I44=C46,E45+ROUND((H44-J44)*I44,0),IF(I44=C45,E44+ROUND((H44-J44)*I44,0),E43+ROUND((H44-J44)*I44,0)))))","v":1529095},{"$f":"MIN(K48:L48)","v":76455},{"$f":"ROUND(SUM(H46+I46)*M44,0)","v":0},{"$f":"SUM(H46:J46)","v":1605550},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A36,IF($E$3=\"Female\",A43,IF($E$3=\"Senior Citizen\",A50,A57)))","v":"Not defined"}]
[{"$f":"B46+1","v":50001},100000,0.4,{"$f":"B46","v":50000},{"$f":"E46+(B47-B46)*C47","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M41,IF($E$3=\"Female\",M48,IF($E$3=\"Senior Citizen\",M55,M62)))","v":0}]
[{"$f":"B47+1","v":100001},null,0.5,100000,{"$f":"IF(J45=0,0,E47)","v":29250},0.05,0,{"$f":"H41","v":50000},{"$f":"IF(H44>H48,H44-H48,0)","v":3049690},{"$f":"IF(I48>0,ROUND(I48*I44,0),0)","v":1524845},{"$f":"I48-J48","v":1524845},{"$f":"IF(H46>0,ROUND(H46*L44,0),0)","v":76455},{"$f":"IF(K48>L48,0,L48-K48)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K39,IF($E$3=\"Female\",K46,IF($E$3=\"Senior Citizen\",K53,K60)))","v":1605550}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H37","v":3099690},{"$f":"VLOOKUP(H51,A51:C55,3)","v":0.5},{"$f":"INDEX(D51:D55,MATCH(I51,C51:C55,0))","v":100000},{"$f":"INDEX(E51:E55,MATCH(I51,C51:C55,0))","v":29250},{"$f":"IF(H51>H55,VLOOKUP(H51,A51:F55,6),0)","v":0.05},{"$f":"VLOOKUP(H51,A51:G55,7)","v":0}]
[{"$f":"B51+1","v":18001},25000,0.25,{"$f":"B51","v":18000},{"$f":"(B52-B51)*C52","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B52+1","v":25001},50000,0.3,{"$f":"B52","v":25000},{"$f":"E52+(B53-B52)*C53","v":9250},0,0,{"$f":"IF(I51=C55,E54+ROUND((H51-J51),0)*I51,IF(I51=C54,E53+ROUND((H51-J51)*I51,0),IF(I51=C53,E52+ROUND((H51-J51)*I51,0),IF(I51=C52,E51+ROUND((H51-J51)*I51,0),E50+ROUND((H51-J51)*I51,0)))))","v":1529095},{"$f":"MIN(K55:L55)","v":76455},{"$f":"ROUND(SUM(H53+I53)*M51,0)","v":0},{"$f":"SUM(H53:J53)","v":1605550}]
[{"$f":"B53+1","v":50001},100000,0.4,{"$f":"B53","v":50000},{"$f":"E53+(B54-B53)*C54","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B54+1","v":100001},null,0.5,100000,{"$f":"IF(J52=0,0,E54)","v":29250},0.05,0,{"$f":"H48","v":50000},{"$f":"IF(H51>H55,H51-H55,0)","v":3049690},{"$f":"IF(I55>0,ROUND(I55*I51,0),0)","v":1524845},{"$f":"I55-J55","v":1524845},{"$f":"IF(H53>0,ROUND(H53*L51,0),0)","v":76455},{"$f":"IF(K55>L55,0,L55-K55)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H37","v":3099690},{"$f":"VLOOKUP(H58,A58:C62,3)","v":0.5},{"$f":"INDEX(D58:D62,MATCH(I58,C58:C62,0))","v":100000},{"$f":"INDEX(E58:E62,MATCH(I58,C58:C62,0))","v":29250},{"$f":"IF(H58>H62,VLOOKUP(H58,A58:F62,6),0)","v":0.05},{"$f":"VLOOKUP(H58,A58:G62,7)","v":0}]
[{"$f":"B58+1","v":18001},25000,0.25,{"$f":"B58","v":18000},{"$f":"(B59-B58)*C59","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B59+1","v":25001},50000,0.3,{"$f":"B59","v":25000},{"$f":"E59+(B60-B59)*C60","v":9250},0,0,{"$f":"IF(I58=C62,E61+ROUND((H58-J58),0)*I58,IF(I58=C61,E60+ROUND((H58-J58)*I58,0),IF(I58=C60,E59+ROUND((H58-J58)*I58,0),IF(I58=C59,E58+ROUND((H58-J58)*I58,0),E57+ROUND((H58-J58)*I58,0)))))","v":1529095},{"$f":"MIN(K62:L62)","v":76455},{"$f":"ROUND(SUM(H60+I60)*M58,0)","v":0},{"$f":"SUM(H60:J60)","v":1605550}]
[{"$f":"B60+1","v":50001},100000,0.4,{"$f":"B60","v":50000},{"$f":"E60+(B61-B60)*C61","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B61+1","v":100001},null,0.5,100000,{"$f":"IF(J59=0,0,E61)","v":29250},0.05,0,{"$f":"H55","v":50000},{"$f":"IF(H58>H62,H58-H62,0)","v":3049690},{"$f":"IF(I62>0,ROUND(I62*I58,0),0)","v":1524845},{"$f":"I62-J62","v":1524845},{"$f":"IF(H60>0,ROUND(H60*L58,0),0)","v":76455},{"$f":"IF(K62>L62,0,L62-K62)","v":0}]
[null,null,1987,{"$f":"C63+1","v":1988},null,"1987-88"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C63","v":1987},{"$f":"D63","v":1988}]
[0,18000,0,0,0,0,0,{"$f":"$E$4","v":3099690},{"$f":"VLOOKUP(H66,A66:C70,3)","v":0.5},{"$f":"INDEX(D66:D70,MATCH(I66,C66:C70,0))","v":100000},{"$f":"INDEX(E66:E70,MATCH(I66,C66:C70,0))","v":29250},{"$f":"IF(H66>H70,VLOOKUP(H66,A66:F70,6),0)","v":0.05},{"$f":"VLOOKUP(H66,A66:G70,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B66,IF($E$3=\"Female\",B73,IF($E$3=\"Senior Citizen\",B80,B87)))","v":18000},0]
[{"$f":"B66+1","v":18001},25000,0.25,{"$f":"B66","v":18000},{"$f":"(B67-B66)*C67","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O66+1","v":18001},25000,0.25]
[{"$f":"B67+1","v":25001},50000,0.3,{"$f":"B67","v":25000},{"$f":"E67+(B68-B67)*C68","v":9250},0,0,{"$f":"IF(I66=C70,E69+ROUND((H66-J66),0)*I66,IF(I66=C69,E68+ROUND((H66-J66)*I66,0),IF(I66=C68,E67+ROUND((H66-J66)*I66,0),IF(I66=C67,E66+ROUND((H66-J66)*I66,0),E65+ROUND((H66-J66)*I66,0)))))","v":1529095},{"$f":"MIN(K70:L70)","v":76455},{"$f":"ROUND(SUM(H68+I68)*M66,0)","v":0},{"$f":"SUM(H68:J68)","v":1605550},null,null,{"$f":"O67+1","v":25001},50000,0.3]
[{"$f":"B68+1","v":50001},100000,0.4,{"$f":"B68","v":50000},{"$f":"E68+(B69-B68)*C69","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O68+1","v":50001},100000,0.4]
[{"$f":"B69+1","v":100001},null,0.5,100000,{"$f":"IF(J67=0,0,E69)","v":29250},0.05,0,50000,{"$f":"IF(H66>H70,H66-H70,0)","v":3049690},{"$f":"IF(I70>0,ROUND(I70*I66,0),0)","v":1524845},{"$f":"I70-J70","v":1524845},{"$f":"IF(H68>0,ROUND(H68*L66,0),0)","v":76455},{"$f":"IF(K70>L70,0,L70-K70)","v":0},{"$f":"O69+1","v":100001},0,0.5]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H68,IF($E$3=\"Female\",H75,IF($E$3=\"Senior Citizen\",H82,H89)))","v":1529095}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I68,IF($E$3=\"Female\",I75,IF($E$3=\"Senior Citizen\",I82,I89)))","v":76455}]
[0,18000,0,0,0,0,0,{"$f":"H66","v":3099690},{"$f":"VLOOKUP(H73,A73:C77,3)","v":0.5},{"$f":"INDEX(D73:D77,MATCH(I73,C73:C77,0))","v":100000},{"$f":"INDEX(E73:E77,MATCH(I73,C73:C77,0))","v":29250},{"$f":"IF(H73>H77,VLOOKUP(H73,A73:F77,6),0)","v":0.05},{"$f":"VLOOKUP(H73,A73:G77,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J68,IF($E$3=\"Female\",J75,IF($E$3=\"Senior Citizen\",J82,J89)))","v":0}]
[{"$f":"B73+1","v":18001},25000,0.25,{"$f":"B73","v":18000},{"$f":"(B74-B73)*C74","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K68,IF($E$3=\"Female\",K75,IF($E$3=\"Senior Citizen\",K82,K89)))","v":1605550}]
[{"$f":"B74+1","v":25001},50000,0.3,{"$f":"B74","v":25000},{"$f":"E74+(B75-B74)*C75","v":9250},0,0,{"$f":"IF(I73=C77,E76+ROUND((H73-J73),0)*I73,IF(I73=C76,E75+ROUND((H73-J73)*I73,0),IF(I73=C75,E74+ROUND((H73-J73)*I73,0),IF(I73=C74,E73+ROUND((H73-J73)*I73,0),E72+ROUND((H73-J73)*I73,0)))))","v":1529095},{"$f":"MIN(K77:L77)","v":76455},{"$f":"ROUND(SUM(H75+I75)*M73,0)","v":0},{"$f":"SUM(H75:J75)","v":1605550},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A65,IF($E$3=\"Female\",A72,IF($E$3=\"Senior Citizen\",A79,A86)))","v":"Not defined"}]
[{"$f":"B75+1","v":50001},100000,0.4,{"$f":"B75","v":50000},{"$f":"E75+(B76-B75)*C76","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M70,IF($E$3=\"Female\",M77,IF($E$3=\"Senior Citizen\",M84,M91)))","v":0}]
[{"$f":"B76+1","v":100001},null,0.5,100000,{"$f":"IF(J74=0,0,E76)","v":29250},0.05,0,{"$f":"H70","v":50000},{"$f":"IF(H73>H77,H73-H77,0)","v":3049690},{"$f":"IF(I77>0,ROUND(I77*I73,0),0)","v":1524845},{"$f":"I77-J77","v":1524845},{"$f":"IF(H75>0,ROUND(H75*L73,0),0)","v":76455},{"$f":"IF(K77>L77,0,L77-K77)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K68,IF($E$3=\"Female\",K75,IF($E$3=\"Senior Citizen\",K82,K89)))","v":1605550}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H66","v":3099690},{"$f":"VLOOKUP(H80,A80:C84,3)","v":0.5},{"$f":"INDEX(D80:D84,MATCH(I80,C80:C84,0))","v":100000},{"$f":"INDEX(E80:E84,MATCH(I80,C80:C84,0))","v":29250},{"$f":"IF(H80>H84,VLOOKUP(H80,A80:F84,6),0)","v":0.05},{"$f":"VLOOKUP(H80,A80:G84,7)","v":0}]
[{"$f":"B80+1","v":18001},25000,0.25,{"$f":"B80","v":18000},{"$f":"(B81-B80)*C81","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B81+1","v":25001},50000,0.3,{"$f":"B81","v":25000},{"$f":"E81+(B82-B81)*C82","v":9250},0,0,{"$f":"IF(I80=C84,E83+ROUND((H80-J80),0)*I80,IF(I80=C83,E82+ROUND((H80-J80)*I80,0),IF(I80=C82,E81+ROUND((H80-J80)*I80,0),IF(I80=C81,E80+ROUND((H80-J80)*I80,0),E79+ROUND((H80-J80)*I80,0)))))","v":1529095},{"$f":"MIN(K84:L84)","v":76455},{"$f":"ROUND(SUM(H82+I82)*M80,0)","v":0},{"$f":"SUM(H82:J82)","v":1605550}]
[{"$f":"B82+1","v":50001},100000,0.4,{"$f":"B82","v":50000},{"$f":"E82+(B83-B82)*C83","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B83+1","v":100001},null,0.5,100000,{"$f":"IF(J81=0,0,E83)","v":29250},0.05,0,{"$f":"H77","v":50000},{"$f":"IF(H80>H84,H80-H84,0)","v":3049690},{"$f":"IF(I84>0,ROUND(I84*I80,0),0)","v":1524845},{"$f":"I84-J84","v":1524845},{"$f":"IF(H82>0,ROUND(H82*L80,0),0)","v":76455},{"$f":"IF(K84>L84,0,L84-K84)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H66","v":3099690},{"$f":"VLOOKUP(H87,A87:C91,3)","v":0.5},{"$f":"INDEX(D87:D91,MATCH(I87,C87:C91,0))","v":100000},{"$f":"INDEX(E87:E91,MATCH(I87,C87:C91,0))","v":29250},{"$f":"IF(H87>H91,VLOOKUP(H87,A87:F91,6),0)","v":0.05},{"$f":"VLOOKUP(H87,A87:G91,7)","v":0}]
[{"$f":"B87+1","v":18001},25000,0.25,{"$f":"B87","v":18000},{"$f":"(B88-B87)*C88","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B88+1","v":25001},50000,0.3,{"$f":"B88","v":25000},{"$f":"E88+(B89-B88)*C89","v":9250},0,0,{"$f":"IF(I87=C91,E90+ROUND((H87-J87),0)*I87,IF(I87=C90,E89+ROUND((H87-J87)*I87,0),IF(I87=C89,E88+ROUND((H87-J87)*I87,0),IF(I87=C88,E87+ROUND((H87-J87)*I87,0),E86+ROUND((H87-J87)*I87,0)))))","v":1529095},{"$f":"MIN(K91:L91)","v":76455},{"$f":"ROUND(SUM(H89+I89)*M87,0)","v":0},{"$f":"SUM(H89:J89)","v":1605550}]
[{"$f":"B89+1","v":50001},100000,0.4,{"$f":"B89","v":50000},{"$f":"E89+(B90-B89)*C90","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B90+1","v":100001},null,0.5,100000,{"$f":"IF(J88=0,0,E90)","v":29250},0.05,0,{"$f":"H84","v":50000},{"$f":"IF(H87>H91,H87-H91,0)","v":3049690},{"$f":"IF(I91>0,ROUND(I91*I87,0),0)","v":1524845},{"$f":"I91-J91","v":1524845},{"$f":"IF(H89>0,ROUND(H89*L87,0),0)","v":76455},{"$f":"IF(K91>L91,0,L91-K91)","v":0}]
[null,null,1988,{"$f":"C92+1","v":1989},null,"1988-89"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C92","v":1988},{"$f":"D92","v":1989}]
[0,18000,0,0,0,0,0,{"$f":"$E$4","v":3099690},{"$f":"VLOOKUP(H95,A95:C99,3)","v":0.5},{"$f":"INDEX(D95:D99,MATCH(I95,C95:C99,0))","v":100000},{"$f":"INDEX(E95:E99,MATCH(I95,C95:C99,0))","v":29250},{"$f":"IF(H95>H99,VLOOKUP(H95,A95:F99,6),0)","v":0.05},{"$f":"VLOOKUP(H95,A95:G99,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B95,IF($E$3=\"Female\",B102,IF($E$3=\"Senior Citizen\",B109,B116)))","v":18000},0]
[{"$f":"B95+1","v":18001},25000,0.25,{"$f":"B95","v":18000},{"$f":"(B96-B95)*C96","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O95+1","v":18001},25000,0.25]
[{"$f":"B96+1","v":25001},50000,0.3,{"$f":"B96","v":25000},{"$f":"E96+(B97-B96)*C97","v":9250},0,0,{"$f":"IF(I95=C99,E98+ROUND((H95-J95),0)*I95,IF(I95=C98,E97+ROUND((H95-J95)*I95,0),IF(I95=C97,E96+ROUND((H95-J95)*I95,0),IF(I95=C96,E95+ROUND((H95-J95)*I95,0),E94+ROUND((H95-J95)*I95,0)))))","v":1529095},{"$f":"MIN(K99:L99)","v":76455},{"$f":"ROUND(SUM(H97+I97)*M95,0)","v":0},{"$f":"SUM(H97:J97)","v":1605550},null,null,{"$f":"O96+1","v":25001},50000,0.3]
[{"$f":"B97+1","v":50001},100000,0.4,{"$f":"B97","v":50000},{"$f":"E97+(B98-B97)*C98","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O97+1","v":50001},100000,0.4]
[{"$f":"B98+1","v":100001},null,0.5,100000,{"$f":"IF(J96=0,0,E98)","v":29250},0.05,0,50000,{"$f":"IF(H95>H99,H95-H99,0)","v":3049690},{"$f":"IF(I99>0,ROUND(I99*I95,0),0)","v":1524845},{"$f":"I99-J99","v":1524845},{"$f":"IF(H97>0,ROUND(H97*L95,0),0)","v":76455},{"$f":"IF(K99>L99,0,L99-K99)","v":0},{"$f":"O98+1","v":100001},0,0.5]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H97,IF($E$3=\"Female\",H104,IF($E$3=\"Senior Citizen\",H111,H118)))","v":1529095}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I97,IF($E$3=\"Female\",I104,IF($E$3=\"Senior Citizen\",I111,I118)))","v":76455}]
[0,18000,0,0,0,0,0,{"$f":"H95","v":3099690},{"$f":"VLOOKUP(H102,A102:C106,3)","v":0.5},{"$f":"INDEX(D102:D106,MATCH(I102,C102:C106,0))","v":100000},{"$f":"INDEX(E102:E106,MATCH(I102,C102:C106,0))","v":29250},{"$f":"IF(H102>H106,VLOOKUP(H102,A102:F106,6),0)","v":0.05},{"$f":"VLOOKUP(H102,A102:G106,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J97,IF($E$3=\"Female\",J104,IF($E$3=\"Senior Citizen\",J111,J118)))","v":0}]
[{"$f":"B102+1","v":18001},25000,0.25,{"$f":"B102","v":18000},{"$f":"(B103-B102)*C103","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K97,IF($E$3=\"Female\",K104,IF($E$3=\"Senior Citizen\",K111,K118)))","v":1605550}]
[{"$f":"B103+1","v":25001},50000,0.3,{"$f":"B103","v":25000},{"$f":"E103+(B104-B103)*C104","v":9250},0,0,{"$f":"IF(I102=C106,E105+ROUND((H102-J102),0)*I102,IF(I102=C105,E104+ROUND((H102-J102)*I102,0),IF(I102=C104,E103+ROUND((H102-J102)*I102,0),IF(I102=C103,E102+ROUND((H102-J102)*I102,0),E101+ROUND((H102-J102)*I102,0)))))","v":1529095},{"$f":"MIN(K106:L106)","v":76455},{"$f":"ROUND(SUM(H104+I104)*M102,0)","v":0},{"$f":"SUM(H104:J104)","v":1605550},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A94,IF($E$3=\"Female\",A101,IF($E$3=\"Senior Citizen\",A108,A115)))","v":"Not defined"}]
[{"$f":"B104+1","v":50001},100000,0.4,{"$f":"B104","v":50000},{"$f":"E104+(B105-B104)*C105","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M99,IF($E$3=\"Female\",M106,IF($E$3=\"Senior Citizen\",M113,M120)))","v":0}]
[{"$f":"B105+1","v":100001},null,0.5,100000,{"$f":"IF(J103=0,0,E105)","v":29250},0.05,0,{"$f":"H99","v":50000},{"$f":"IF(H102>H106,H102-H106,0)","v":3049690},{"$f":"IF(I106>0,ROUND(I106*I102,0),0)","v":1524845},{"$f":"I106-J106","v":1524845},{"$f":"IF(H104>0,ROUND(H104*L102,0),0)","v":76455},{"$f":"IF(K106>L106,0,L106-K106)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K97,IF($E$3=\"Female\",K104,IF($E$3=\"Senior Citizen\",K111,K118)))","v":1605550}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H95","v":3099690},{"$f":"VLOOKUP(H109,A109:C113,3)","v":0.5},{"$f":"INDEX(D109:D113,MATCH(I109,C109:C113,0))","v":100000},{"$f":"INDEX(E109:E113,MATCH(I109,C109:C113,0))","v":29250},{"$f":"IF(H109>H113,VLOOKUP(H109,A109:F113,6),0)","v":0.05},{"$f":"VLOOKUP(H109,A109:G113,7)","v":0}]
[{"$f":"B109+1","v":18001},25000,0.25,{"$f":"B109","v":18000},{"$f":"(B110-B109)*C110","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B110+1","v":25001},50000,0.3,{"$f":"B110","v":25000},{"$f":"E110+(B111-B110)*C111","v":9250},0,0,{"$f":"IF(I109=C113,E112+ROUND((H109-J109),0)*I109,IF(I109=C112,E111+ROUND((H109-J109)*I109,0),IF(I109=C111,E110+ROUND((H109-J109)*I109,0),IF(I109=C110,E109+ROUND((H109-J109)*I109,0),E108+ROUND((H109-J109)*I109,0)))))","v":1529095},{"$f":"MIN(K113:L113)","v":76455},{"$f":"ROUND(SUM(H111+I111)*M109,0)","v":0},{"$f":"SUM(H111:J111)","v":1605550}]
[{"$f":"B111+1","v":50001},100000,0.4,{"$f":"B111","v":50000},{"$f":"E111+(B112-B111)*C112","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B112+1","v":100001},null,0.5,100000,{"$f":"IF(J110=0,0,E112)","v":29250},0.05,0,{"$f":"H106","v":50000},{"$f":"IF(H109>H113,H109-H113,0)","v":3049690},{"$f":"IF(I113>0,ROUND(I113*I109,0),0)","v":1524845},{"$f":"I113-J113","v":1524845},{"$f":"IF(H111>0,ROUND(H111*L109,0),0)","v":76455},{"$f":"IF(K113>L113,0,L113-K113)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H95","v":3099690},{"$f":"VLOOKUP(H116,A116:C120,3)","v":0.5},{"$f":"INDEX(D116:D120,MATCH(I116,C116:C120,0))","v":100000},{"$f":"INDEX(E116:E120,MATCH(I116,C116:C120,0))","v":29250},{"$f":"IF(H116>H120,VLOOKUP(H116,A116:F120,6),0)","v":0.05},{"$f":"VLOOKUP(H116,A116:G120,7)","v":0}]
[{"$f":"B116+1","v":18001},25000,0.25,{"$f":"B116","v":18000},{"$f":"(B117-B116)*C117","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B117+1","v":25001},50000,0.3,{"$f":"B117","v":25000},{"$f":"E117+(B118-B117)*C118","v":9250},0,0,{"$f":"IF(I116=C120,E119+ROUND((H116-J116),0)*I116,IF(I116=C119,E118+ROUND((H116-J116)*I116,0),IF(I116=C118,E117+ROUND((H116-J116)*I116,0),IF(I116=C117,E116+ROUND((H116-J116)*I116,0),E115+ROUND((H116-J116)*I116,0)))))","v":1529095},{"$f":"MIN(K120:L120)","v":76455},{"$f":"ROUND(SUM(H118+I118)*M116,0)","v":0},{"$f":"SUM(H118:J118)","v":1605550}]
[{"$f":"B118+1","v":50001},100000,0.4,{"$f":"B118","v":50000},{"$f":"E118+(B119-B118)*C119","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B119+1","v":100001},null,0.5,100000,{"$f":"IF(J117=0,0,E119)","v":29250},0.05,0,{"$f":"H113","v":50000},{"$f":"IF(H116>H120,H116-H120,0)","v":3049690},{"$f":"IF(I120>0,ROUND(I120*I116,0),0)","v":1524845},{"$f":"I120-J120","v":1524845},{"$f":"IF(H118>0,ROUND(H118*L116,0),0)","v":76455},{"$f":"IF(K120>L120,0,L120-K120)","v":0}]
[null,null,1989,{"$f":"C121+1","v":1990},null,"1989-90"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C121","v":1989},{"$f":"D121","v":1990}]
[0,18000,0,0,0,0,0,{"$f":"$E$4","v":3099690},{"$f":"VLOOKUP(H124,A124:C128,3)","v":0.5},{"$f":"INDEX(D124:D128,MATCH(I124,C124:C128,0))","v":100000},{"$f":"INDEX(E124:E128,MATCH(I124,C124:C128,0))","v":28900},{"$f":"IF(H124>H128,VLOOKUP(H124,A124:F128,6),0)","v":0.08},{"$f":"VLOOKUP(H124,A124:G128,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B124,IF($E$3=\"Female\",B131,IF($E$3=\"Senior Citizen\",B138,B145)))","v":18000},0]
[{"$f":"B124+1","v":18001},25000,0.2,{"$f":"B124","v":18000},{"$f":"(B125-B124)*C125","v":1400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O124+1","v":18001},25000,0.2]
[{"$f":"B125+1","v":25001},50000,0.3,{"$f":"B125","v":25000},{"$f":"E125+(B126-B125)*C126","v":8900},0,0,{"$f":"IF(I124=C128,E127+ROUND((H124-J124),0)*I124,IF(I124=C127,E126+ROUND((H124-J124)*I124,0),IF(I124=C126,E125+ROUND((H124-J124)*I124,0),IF(I124=C125,E124+ROUND((H124-J124)*I124,0),E123+ROUND((H124-J124)*I124,0)))))","v":1528745},{"$f":"MIN(K128:L128)","v":122300},{"$f":"ROUND(SUM(H126+I126)*M124,0)","v":0},{"$f":"SUM(H126:J126)","v":1651045},null,null,{"$f":"O125+1","v":25001},50000,0.3]
[{"$f":"B126+1","v":50001},100000,0.4,{"$f":"B126","v":50000},{"$f":"E126+(B127-B126)*C127","v":28900},0.08,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O126+1","v":50001},100000,0.4]
[{"$f":"B127+1","v":100001},null,0.5,100000,{"$f":"IF(J125=0,0,E127)","v":28900},0.08,0,50000,{"$f":"IF(H124>H128,H124-H128,0)","v":3049690},{"$f":"IF(I128>0,ROUND(I128*I124,0),0)","v":1524845},{"$f":"I128-J128","v":1524845},{"$f":"IF(H126>0,ROUND(H126*L124,0),0)","v":122300},{"$f":"IF(K128>L128,0,L128-K128)","v":0},{"$f":"O127+1","v":100001},0,0.5]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H126,IF($E$3=\"Female\",H133,IF($E$3=\"Senior Citizen\",H140,H147)))","v":1528745}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I126,IF($E$3=\"Female\",I133,IF($E$3=\"Senior Citizen\",I140,I147)))","v":122300}]
[0,18000,0,0,0,0,0,{"$f":"H124","v":3099690},{"$f":"VLOOKUP(H131,A131:C135,3)","v":0.5},{"$f":"INDEX(D131:D135,MATCH(I131,C131:C135,0))","v":100000},{"$f":"INDEX(E131:E135,MATCH(I131,C131:C135,0))","v":28900},{"$f":"IF(H131>H135,VLOOKUP(H131,A131:F135,6),0)","v":0.08},{"$f":"VLOOKUP(H131,A131:G135,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J126,IF($E$3=\"Female\",J133,IF($E$3=\"Senior Citizen\",J140,J147)))","v":0}]
[{"$f":"B131+1","v":18001},25000,0.2,{"$f":"B131","v":18000},{"$f":"(B132-B131)*C132","v":1400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K126,IF($E$3=\"Female\",K133,IF($E$3=\"Senior Citizen\",K140,K147)))","v":1651045}]
[{"$f":"B132+1","v":25001},50000,0.3,{"$f":"B132","v":25000},{"$f":"E132+(B133-B132)*C133","v":8900},0,0,{"$f":"IF(I131=C135,E134+ROUND((H131-J131),0)*I131,IF(I131=C134,E133+ROUND((H131-J131)*I131,0),IF(I131=C133,E132+ROUND((H131-J131)*I131,0),IF(I131=C132,E131+ROUND((H131-J131)*I131,0),E130+ROUND((H131-J131)*I131,0)))))","v":1528745},{"$f":"MIN(K135:L135)","v":122300},{"$f":"ROUND(SUM(H133+I133)*M131,0)","v":0},{"$f":"SUM(H133:J133)","v":1651045},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A123,IF($E$3=\"Female\",A130,IF($E$3=\"Senior Citizen\",A137,A144)))","v":"Not defined"}]
[{"$f":"B133+1","v":50001},100000,0.4,{"$f":"B133","v":50000},{"$f":"E133+(B134-B133)*C134","v":28900},0.08,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M128,IF($E$3=\"Female\",M135,IF($E$3=\"Senior Citizen\",M142,M149)))","v":0}]
[{"$f":"B134+1","v":100001},null,0.5,100000,{"$f":"IF(J132=0,0,E134)","v":28900},0.08,0,{"$f":"H128","v":50000},{"$f":"IF(H131>H135,H131-H135,0)","v":3049690},{"$f":"IF(I135>0,ROUND(I135*I131,0),0)","v":1524845},{"$f":"I135-J135","v":1524845},{"$f":"IF(H133>0,ROUND(H133*L131,0),0)","v":122300},{"$f":"IF(K135>L135,0,L135-K135)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K126,IF($E$3=\"Female\",K133,IF($E$3=\"Senior Citizen\",K140,K147)))","v":1651045}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H124","v":3099690},{"$f":"VLOOKUP(H138,A138:C142,3)","v":0.5},{"$f":"INDEX(D138:D142,MATCH(I138,C138:C142,0))","v":100000},{"$f":"INDEX(E138:E142,MATCH(I138,C138:C142,0))","v":28900},{"$f":"IF(H138>H142,VLOOKUP(H138,A138:F142,6),0)","v":0.08},{"$f":"VLOOKUP(H138,A138:G142,7)","v":0}]
[{"$f":"B138+1","v":18001},25000,0.2,{"$f":"B138","v":18000},{"$f":"(B139-B138)*C139","v":1400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B139+1","v":25001},50000,0.3,{"$f":"B139","v":25000},{"$f":"E139+(B140-B139)*C140","v":8900},0,0,{"$f":"IF(I138=C142,E141+ROUND((H138-J138),0)*I138,IF(I138=C141,E140+ROUND((H138-J138)*I138,0),IF(I138=C140,E139+ROUND((H138-J138)*I138,0),IF(I138=C139,E138+ROUND((H138-J138)*I138,0),E137+ROUND((H138-J138)*I138,0)))))","v":1528745},{"$f":"MIN(K142:L142)","v":122300},{"$f":"ROUND(SUM(H140+I140)*M138,0)","v":0},{"$f":"SUM(H140:J140)","v":1651045}]
[{"$f":"B140+1","v":50001},100000,0.4,{"$f":"B140","v":50000},{"$f":"E140+(B141-B140)*C141","v":28900},0.08,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B141+1","v":100001},null,0.5,100000,{"$f":"IF(J139=0,0,E141)","v":28900},0.08,0,{"$f":"H135","v":50000},{"$f":"IF(H138>H142,H138-H142,0)","v":3049690},{"$f":"IF(I142>0,ROUND(I142*I138,0),0)","v":1524845},{"$f":"I142-J142","v":1524845},{"$f":"IF(H140>0,ROUND(H140*L138,0),0)","v":122300},{"$f":"IF(K142>L142,0,L142-K142)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H124","v":3099690},{"$f":"VLOOKUP(H145,A145:C149,3)","v":0.5},{"$f":"INDEX(D145:D149,MATCH(I145,C145:C149,0))","v":100000},{"$f":"INDEX(E145:E149,MATCH(I145,C145:C149,0))","v":28900},{"$f":"IF(H145>H149,VLOOKUP(H145,A145:F149,6),0)","v":0.08},{"$f":"VLOOKUP(H145,A145:G149,7)","v":0}]
[{"$f":"B145+1","v":18001},25000,0.2,{"$f":"B145","v":18000},{"$f":"(B146-B145)*C146","v":1400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B146+1","v":25001},50000,0.3,{"$f":"B146","v":25000},{"$f":"E146+(B147-B146)*C147","v":8900},0,0,{"$f":"IF(I145=C149,E148+ROUND((H145-J145),0)*I145,IF(I145=C148,E147+ROUND((H145-J145)*I145,0),IF(I145=C147,E146+ROUND((H145-J145)*I145,0),IF(I145=C146,E145+ROUND((H145-J145)*I145,0),E144+ROUND((H145-J145)*I145,0)))))","v":1528745},{"$f":"MIN(K149:L149)","v":122300},{"$f":"ROUND(SUM(H147+I147)*M145,0)","v":0},{"$f":"SUM(H147:J147)","v":1651045}]
[{"$f":"B147+1","v":50001},100000,0.4,{"$f":"B147","v":50000},{"$f":"E147+(B148-B147)*C148","v":28900},0.08,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B148+1","v":100001},null,0.5,100000,{"$f":"IF(J146=0,0,E148)","v":28900},0.08,0,{"$f":"H142","v":50000},{"$f":"IF(H145>H149,H145-H149,0)","v":3049690},{"$f":"IF(I149>0,ROUND(I149*I145,0),0)","v":1524845},{"$f":"I149-J149","v":1524845},{"$f":"IF(H147>0,ROUND(H147*L145,0),0)","v":122300},{"$f":"IF(K149>L149,0,L149-K149)","v":0}]
[null,null,1990,{"$f":"C150+1","v":1991},null,"1990-91"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C150","v":1990},{"$f":"D150","v":1991}]
[0,22000,0,0,0,0,0,{"$f":"$E$4","v":3099690},{"$f":"VLOOKUP(H153,A153:C157,3)","v":0.5},{"$f":"INDEX(D153:D157,MATCH(I153,C153:C157,0))","v":100000},{"$f":"INDEX(E153:E157,MATCH(I153,C153:C157,0))","v":27600},{"$f":"IF(H153>H157,VLOOKUP(H153,A153:F157,6),0)","v":0.12},{"$f":"VLOOKUP(H153,A153:G157,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B153,IF($E$3=\"Female\",B160,IF($E$3=\"Senior Citizen\",B167,B174)))","v":22000},0]
[{"$f":"B153+1","v":22001},30000,0.2,{"$f":"B153","v":22000},{"$f":"(B154-B153)*C154","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O153+1","v":22001},30000,0.2]
[{"$f":"B154+1","v":30001},50000,0.3,{"$f":"B154","v":30000},{"$f":"E154+(B155-B154)*C155","v":7600},0,0,{"$f":"IF(I153=C157,E156+ROUND((H153-J153),0)*I153,IF(I153=C156,E155+ROUND((H153-J153)*I153,0),IF(I153=C155,E154+ROUND((H153-J153)*I153,0),IF(I153=C154,E153+ROUND((H153-J153)*I153,0),E152+ROUND((H153-J153)*I153,0)))))","v":1527445},{"$f":"MIN(K157:L157)","v":183293},{"$f":"ROUND(SUM(H155+I155)*M153,0)","v":0},{"$f":"SUM(H155:J155)","v":1710738},null,null,{"$f":"O154+1","v":30001},50000,0.3]
[{"$f":"B155+1","v":50001},100000,0.4,{"$f":"B155","v":50000},{"$f":"E155+(B156-B155)*C156","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O155+1","v":50001},100000,0.4]
[{"$f":"B156+1","v":100001},null,0.5,100000,{"$f":"IF(J154=0,0,E156)","v":27600},0.12,0,75000,{"$f":"IF(H153>H157,H153-H157,0)","v":3024690},{"$f":"IF(I157>0,ROUND(I157*I153,0),0)","v":1512345},{"$f":"I157-J157","v":1512345},{"$f":"IF(H155>0,ROUND(H155*L153,0),0)","v":183293},{"$f":"IF(K157>L157,0,L157-K157)","v":0},{"$f":"O156+1","v":100001},0,0.5]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H155,IF($E$3=\"Female\",H162,IF($E$3=\"Senior Citizen\",H169,H176)))","v":1527445}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I155,IF($E$3=\"Female\",I162,IF($E$3=\"Senior Citizen\",I169,I176)))","v":183293}]
[0,22000,0,0,0,0,0,{"$f":"H153","v":3099690},{"$f":"VLOOKUP(H160,A160:C164,3)","v":0.5},{"$f":"INDEX(D160:D164,MATCH(I160,C160:C164,0))","v":100000},{"$f":"INDEX(E160:E164,MATCH(I160,C160:C164,0))","v":27600},{"$f":"IF(H160>H164,VLOOKUP(H160,A160:F164,6),0)","v":0.12},{"$f":"VLOOKUP(H160,A160:G164,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J155,IF($E$3=\"Female\",J162,IF($E$3=\"Senior Citizen\",J169,J176)))","v":0}]
[{"$f":"B160+1","v":22001},30000,0.2,{"$f":"B160","v":22000},{"$f":"(B161-B160)*C161","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K155,IF($E$3=\"Female\",K162,IF($E$3=\"Senior Citizen\",K169,K176)))","v":1710738}]
[{"$f":"B161+1","v":30001},50000,0.3,{"$f":"B161","v":30000},{"$f":"E161+(B162-B161)*C162","v":7600},0,0,{"$f":"IF(I160=C164,E163+ROUND((H160-J160),0)*I160,IF(I160=C163,E162+ROUND((H160-J160)*I160,0),IF(I160=C162,E161+ROUND((H160-J160)*I160,0),IF(I160=C161,E160+ROUND((H160-J160)*I160,0),E159+ROUND((H160-J160)*I160,0)))))","v":1527445},{"$f":"MIN(K164:L164)","v":183293},{"$f":"ROUND(SUM(H162+I162)*M160,0)","v":0},{"$f":"SUM(H162:J162)","v":1710738},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A152,IF($E$3=\"Female\",A159,IF($E$3=\"Senior Citizen\",A166,A173)))","v":"Not defined"}]
[{"$f":"B162+1","v":50001},100000,0.4,{"$f":"B162","v":50000},{"$f":"E162+(B163-B162)*C163","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M157,IF($E$3=\"Female\",M164,IF($E$3=\"Senior Citizen\",M171,M178)))","v":0}]
[{"$f":"B163+1","v":100001},null,0.5,100000,{"$f":"IF(J161=0,0,E163)","v":27600},0.12,0,{"$f":"H157","v":75000},{"$f":"IF(H160>H164,H160-H164,0)","v":3024690},{"$f":"IF(I164>0,ROUND(I164*I160,0),0)","v":1512345},{"$f":"I164-J164","v":1512345},{"$f":"IF(H162>0,ROUND(H162*L160,0),0)","v":183293},{"$f":"IF(K164>L164,0,L164-K164)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K155,IF($E$3=\"Female\",K162,IF($E$3=\"Senior Citizen\",K169,K176)))","v":1710738}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,22000,0,0,0,0,0,{"$f":"H153","v":3099690},{"$f":"VLOOKUP(H167,A167:C171,3)","v":0.5},{"$f":"INDEX(D167:D171,MATCH(I167,C167:C171,0))","v":100000},{"$f":"INDEX(E167:E171,MATCH(I167,C167:C171,0))","v":27600},{"$f":"IF(H167>H171,VLOOKUP(H167,A167:F171,6),0)","v":0.12},{"$f":"VLOOKUP(H167,A167:G171,7)","v":0}]
[{"$f":"B167+1","v":22001},30000,0.2,{"$f":"B167","v":22000},{"$f":"(B168-B167)*C168","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B168+1","v":30001},50000,0.3,{"$f":"B168","v":30000},{"$f":"E168+(B169-B168)*C169","v":7600},0,0,{"$f":"IF(I167=C171,E170+ROUND((H167-J167),0)*I167,IF(I167=C170,E169+ROUND((H167-J167)*I167,0),IF(I167=C169,E168+ROUND((H167-J167)*I167,0),IF(I167=C168,E167+ROUND((H167-J167)*I167,0),E166+ROUND((H167-J167)*I167,0)))))","v":1527445},{"$f":"MIN(K171:L171)","v":183293},{"$f":"ROUND(SUM(H169+I169)*M167,0)","v":0},{"$f":"SUM(H169:J169)","v":1710738}]
[{"$f":"B169+1","v":50001},100000,0.4,{"$f":"B169","v":50000},{"$f":"E169+(B170-B169)*C170","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B170+1","v":100001},null,0.5,100000,{"$f":"IF(J168=0,0,E170)","v":27600},0.12,0,{"$f":"H164","v":75000},{"$f":"IF(H167>H171,H167-H171,0)","v":3024690},{"$f":"IF(I171>0,ROUND(I171*I167,0),0)","v":1512345},{"$f":"I171-J171","v":1512345},{"$f":"IF(H169>0,ROUND(H169*L167,0),0)","v":183293},{"$f":"IF(K171>L171,0,L171-K171)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,22000,0,0,0,0,0,{"$f":"H153","v":3099690},{"$f":"VLOOKUP(H174,A174:C178,3)","v":0.5},{"$f":"INDEX(D174:D178,MATCH(I174,C174:C178,0))","v":100000},{"$f":"INDEX(E174:E178,MATCH(I174,C174:C178,0))","v":27600},{"$f":"IF(H174>H178,VLOOKUP(H174,A174:F178,6),0)","v":0.12},{"$f":"VLOOKUP(H174,A174:G178,7)","v":0}]
[{"$f":"B174+1","v":22001},30000,0.2,{"$f":"B174","v":22000},{"$f":"(B175-B174)*C175","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B175+1","v":30001},50000,0.3,{"$f":"B175","v":30000},{"$f":"E175+(B176-B175)*C176","v":7600},0,0,{"$f":"IF(I174=C178,E177+ROUND((H174-J174),0)*I174,IF(I174=C177,E176+ROUND((H174-J174)*I174,0),IF(I174=C176,E175+ROUND((H174-J174)*I174,0),IF(I174=C175,E174+ROUND((H174-J174)*I174,0),E173+ROUND((H174-J174)*I174,0)))))","v":1527445},{"$f":"MIN(K178:L178)","v":183293},{"$f":"ROUND(SUM(H176+I176)*M174,0)","v":0},{"$f":"SUM(H176:J176)","v":1710738}]
[{"$f":"B176+1","v":50001},100000,0.4,{"$f":"B176","v":50000},{"$f":"E176+(B177-B176)*C177","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B177+1","v":100001},null,0.5,100000,{"$f":"IF(J175=0,0,E177)","v":27600},0.12,0,{"$f":"H171","v":75000},{"$f":"IF(H174>H178,H174-H178,0)","v":3024690},{"$f":"IF(I178>0,ROUND(I178*I174,0),0)","v":1512345},{"$f":"I178-J178","v":1512345},{"$f":"IF(H176>0,ROUND(H176*L174,0),0)","v":183293},{"$f":"IF(K178>L178,0,L178-K178)","v":0}]
[null,null,1991,{"$f":"C179+1","v":1992},null,"1991-92"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C179","v":1991},{"$f":"D179","v":1992}]
[0,22000,0,0,0,0,0,{"$f":"$E$4","v":3099690},{"$f":"VLOOKUP(H182,A182:C186,3)","v":0.5},{"$f":"INDEX(D182:D186,MATCH(I182,C182:C186,0))","v":100000},{"$f":"INDEX(E182:E186,MATCH(I182,C182:C186,0))","v":27600},{"$f":"IF(H182>H186,VLOOKUP(H182,A182:F186,6),0)","v":0.12},{"$f":"VLOOKUP(H182,A182:G186,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B182,IF($E$3=\"Female\",B189,IF($E$3=\"Senior Citizen\",B196,B203)))","v":22000},0]
[{"$f":"B182+1","v":22001},30000,0.2,{"$f":"B182","v":22000},{"$f":"(B183-B182)*C183","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O182+1","v":22001},30000,0.2]
[{"$f":"B183+1","v":30001},50000,0.3,{"$f":"B183","v":30000},{"$f":"E183+(B184-B183)*C184","v":7600},0,0,{"$f":"IF(I182=C186,E185+ROUND((H182-J182),0)*I182,IF(I182=C185,E184+ROUND((H182-J182)*I182,0),IF(I182=C184,E183+ROUND((H182-J182)*I182,0),IF(I182=C183,E182+ROUND((H182-J182)*I182,0),E181+ROUND((H182-J182)*I182,0)))))","v":1527445},{"$f":"MIN(K186:L186)","v":183293},{"$f":"ROUND(SUM(H184+I184)*M182,0)","v":0},{"$f":"SUM(H184:J184)","v":1710738},null,null,{"$f":"O183+1","v":30001},50000,0.3]
[{"$f":"B184+1","v":50001},100000,0.4,{"$f":"B184","v":50000},{"$f":"E184+(B185-B184)*C185","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O184+1","v":50001},100000,0.4]
[{"$f":"B185+1","v":100001},null,0.5,100000,{"$f":"IF(J183=0,0,E185)","v":27600},0.12,0,100000,{"$f":"IF(H182>H186,H182-H186,0)","v":2999690},{"$f":"IF(I186>0,ROUND(I186*I182,0),0)","v":1499845},{"$f":"I186-J186","v":1499845},{"$f":"IF(H184>0,ROUND(H184*L182,0),0)","v":183293},{"$f":"IF(K186>L186,0,L186-K186)","v":0},{"$f":"O185+1","v":100001},0,0.5]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H184,IF($E$3=\"Female\",H191,IF($E$3=\"Senior Citizen\",H198,H205)))","v":1527445}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I184,IF($E$3=\"Female\",I191,IF($E$3=\"Senior Citizen\",I198,I205)))","v":183293}]
[0,22000,0,0,0,0,0,{"$f":"H182","v":3099690},{"$f":"VLOOKUP(H189,A189:C193,3)","v":0.5},{"$f":"INDEX(D189:D193,MATCH(I189,C189:C193,0))","v":100000},{"$f":"INDEX(E189:E193,MATCH(I189,C189:C193,0))","v":27600},{"$f":"IF(H189>H193,VLOOKUP(H189,A189:F193,6),0)","v":0.12},{"$f":"VLOOKUP(H189,A189:G193,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J184,IF($E$3=\"Female\",J191,IF($E$3=\"Senior Citizen\",J198,J205)))","v":0}]
[{"$f":"B189+1","v":22001},30000,0.2,{"$f":"B189","v":22000},{"$f":"(B190-B189)*C190","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K184,IF($E$3=\"Female\",K191,IF($E$3=\"Senior Citizen\",K198,K205)))","v":1710738}]
[{"$f":"B190+1","v":30001},50000,0.3,{"$f":"B190","v":30000},{"$f":"E190+(B191-B190)*C191","v":7600},0,0,{"$f":"IF(I189=C193,E192+ROUND((H189-J189),0)*I189,IF(I189=C192,E191+ROUND((H189-J189)*I189,0),IF(I189=C191,E190+ROUND((H189-J189)*I189,0),IF(I189=C190,E189+ROUND((H189-J189)*I189,0),E188+ROUND((H189-J189)*I189,0)))))","v":1527445},{"$f":"MIN(K193:L193)","v":183293},{"$f":"ROUND(SUM(H191+I191)*M189,0)","v":0},{"$f":"SUM(H191:J191)","v":1710738},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A181,IF($E$3=\"Female\",A188,IF($E$3=\"Senior Citizen\",A195,A202)))","v":"Not defined"}]
[{"$f":"B191+1","v":50001},100000,0.4,{"$f":"B191","v":50000},{"$f":"E191+(B192-B191)*C192","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M186,IF($E$3=\"Female\",M193,IF($E$3=\"Senior Citizen\",M200,M207)))","v":0}]
[{"$f":"B192+1","v":100001},null,0.5,100000,{"$f":"IF(J190=0,0,E192)","v":27600},0.12,0,{"$f":"H186","v":100000},{"$f":"IF(H189>H193,H189-H193,0)","v":2999690},{"$f":"IF(I193>0,ROUND(I193*I189,0),0)","v":1499845},{"$f":"I193-J193","v":1499845},{"$f":"IF(H191>0,ROUND(H191*L189,0),0)","v":183293},{"$f":"IF(K193>L193,0,L193-K193)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K184,IF($E$3=\"Female\",K191,IF($E$3=\"Senior Citizen\",K198,K205)))","v":1710738}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,22000,0,0,0,0,0,{"$f":"H182","v":3099690},{"$f":"VLOOKUP(H196,A196:C200,3)","v":0.5},{"$f":"INDEX(D196:D200,MATCH(I196,C196:C200,0))","v":100000},{"$f":"INDEX(E196:E200,MATCH(I196,C196:C200,0))","v":27600},{"$f":"IF(H196>H200,VLOOKUP(H196,A196:F200,6),0)","v":0.12},{"$f":"VLOOKUP(H196,A196:G200,7)","v":0}]
[{"$f":"B196+1","v":22001},30000,0.2,{"$f":"B196","v":22000},{"$f":"(B197-B196)*C197","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B197+1","v":30001},50000,0.3,{"$f":"B197","v":30000},{"$f":"E197+(B198-B197)*C198","v":7600},0,0,{"$f":"IF(I196=C200,E199+ROUND((H196-J196),0)*I196,IF(I196=C199,E198+ROUND((H196-J196)*I196,0),IF(I196=C198,E197+ROUND((H196-J196)*I196,0),IF(I196=C197,E196+ROUND((H196-J196)*I196,0),E195+ROUND((H196-J196)*I196,0)))))","v":1527445},{"$f":"MIN(K200:L200)","v":183293},{"$f":"ROUND(SUM(H198+I198)*M196,0)","v":0},{"$f":"SUM(H198:J198)","v":1710738}]
[{"$f":"B198+1","v":50001},100000,0.4,{"$f":"B198","v":50000},{"$f":"E198+(B199-B198)*C199","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B199+1","v":100001},null,0.5,100000,{"$f":"IF(J197=0,0,E199)","v":27600},0.12,0,{"$f":"H193","v":100000},{"$f":"IF(H196>H200,H196-H200,0)","v":2999690},{"$f":"IF(I200>0,ROUND(I200*I196,0),0)","v":1499845},{"$f":"I200-J200","v":1499845},{"$f":"IF(H198>0,ROUND(H198*L196,0),0)","v":183293},{"$f":"IF(K200>L200,0,L200-K200)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,22000,0,0,0,0,0,{"$f":"H182","v":3099690},{"$f":"VLOOKUP(H203,A203:C207,3)","v":0.5},{"$f":"INDEX(D203:D207,MATCH(I203,C203:C207,0))","v":100000},{"$f":"INDEX(E203:E207,MATCH(I203,C203:C207,0))","v":27600},{"$f":"IF(H203>H207,VLOOKUP(H203,A203:F207,6),0)","v":0.12},{"$f":"VLOOKUP(H203,A203:G207,7)","v":0}]
[{"$f":"B203+1","v":22001},30000,0.2,{"$f":"B203","v":22000},{"$f":"(B204-B203)*C204","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B204+1","v":30001},50000,0.3,{"$f":"B204","v":30000},{"$f":"E204+(B205-B204)*C205","v":7600},0,0,{"$f":"IF(I203=C207,E206+ROUND((H203-J203),0)*I203,IF(I203=C206,E205+ROUND((H203-J203)*I203,0),IF(I203=C205,E204+ROUND((H203-J203)*I203,0),IF(I203=C204,E203+ROUND((H203-J203)*I203,0),E202+ROUND((H203-J203)*I203,0)))))","v":1527445},{"$f":"MIN(K207:L207)","v":183293},{"$f":"ROUND(SUM(H205+I205)*M203,0)","v":0},{"$f":"SUM(H205:J205)","v":1710738}]
[{"$f":"B205+1","v":50001},100000,0.4,{"$f":"B205","v":50000},{"$f":"E205+(B206-B205)*C206","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B206+1","v":100001},null,0.5,100000,{"$f":"IF(J204=0,0,E206)","v":27600},0.12,0,{"$f":"H200","v":100000},{"$f":"IF(H203>H207,H203-H207,0)","v":2999690},{"$f":"IF(I207>0,ROUND(I207*I203,0),0)","v":1499845},{"$f":"I207-J207","v":1499845},{"$f":"IF(H205>0,ROUND(H205*L203,0),0)","v":183293},{"$f":"IF(K207>L207,0,L207-K207)","v":0}]
[null,null,1992,{"$f":"C208+1","v":1993},null,"1992-93"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C208","v":1992},{"$f":"D208","v":1993}]
[0,28000,0,0,0,0,0,{"$f":"$E$4","v":3099690},{"$f":"VLOOKUP(H211,A211:C215,3)","v":0.4},{"$f":"INDEX(D211:D215,MATCH(I211,C211:C215,0))","v":100000},{"$f":"INDEX(E211:E215,MATCH(I211,C211:C215,0))","v":19400},{"$f":"IF(H211>H215,VLOOKUP(H211,A211:F215,6),0)","v":0.12},{"$f":"VLOOKUP(H211,A211:G215,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B211,IF($E$3=\"Female\",B218,IF($E$3=\"Senior Citizen\",B225,B232)))","v":28000},0]
[{"$f":"B211+1","v":28001},50000,0.2,{"$f":"B211","v":28000},{"$f":"(B212-B211)*C212","v":4400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O211+1","v":28001},50000,0.2]
[{"$f":"B212+1","v":50001},100000,0.3,{"$f":"B212","v":50000},{"$f":"E212+(B213-B212)*C213","v":19400},0,0,{"$f":"IF(I211=C215,E214+ROUND((H211-J211),0)*I211,IF(I211=C214,E213+ROUND((H211-J211)*I211,0),IF(I211=C213,E212+ROUND((H211-J211)*I211,0),IF(I211=C212,E211+ROUND((H211-J211)*I211,0),E210+ROUND((H211-J211)*I211,0)))))","v":1219276},{"$f":"MIN(K215:L215)","v":146313},{"$f":"ROUND(SUM(H213+I213)*M211,0)","v":0},{"$f":"SUM(H213:J213)","v":1365589},null,null,{"$f":"O212+1","v":50001},100000,0.3]
[{"$f":"B213+1","v":100001},null,0.4,{"$f":"B213","v":100000},{"$f":"IF(J211=0,0,E213)","v":19400},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O213+1","v":100001},0,0.4]
["Surcharge Limit",null,null,100000,null,0.12,0,100000,{"$f":"IF(H211>H215,H211-H215,0)","v":2999690},{"$f":"IF(I215>0,ROUND(I215*I211,0),0)","v":1199876},{"$f":"I215-J215","v":1799814},{"$f":"IF(H213>0,ROUND(H213*L211,0),0)","v":146313},{"$f":"IF(K215>L215,0,L215-K215)","v":0},{"$f":"O214+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H213,IF($E$3=\"Female\",H220,IF($E$3=\"Senior Citizen\",H227,H234)))","v":1219276}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I213,IF($E$3=\"Female\",I220,IF($E$3=\"Senior Citizen\",I227,I234)))","v":146313}]
[0,28000,0,0,0,0,0,{"$f":"H211","v":3099690},{"$f":"VLOOKUP(H218,A218:C222,3)","v":0.4},{"$f":"INDEX(D218:D222,MATCH(I218,C218:C222,0))","v":100000},{"$f":"INDEX(E218:E222,MATCH(I218,C218:C222,0))","v":19400},{"$f":"IF(H218>H222,VLOOKUP(H218,A218:F222,6),0)","v":0.12},{"$f":"VLOOKUP(H218,A218:G222,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J213,IF($E$3=\"Female\",J220,IF($E$3=\"Senior Citizen\",J227,J234)))","v":0}]
[{"$f":"B218+1","v":28001},50000,0.2,{"$f":"B218","v":28000},{"$f":"(B219-B218)*C219","v":4400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K213,IF($E$3=\"Female\",K220,IF($E$3=\"Senior Citizen\",K227,K234)))","v":1365589}]
[{"$f":"B219+1","v":50001},100000,0.3,{"$f":"B219","v":50000},{"$f":"E219+(B220-B219)*C220","v":19400},0,0,{"$f":"IF(I218=C222,E221+ROUND((H218-J218),0)*I218,IF(I218=C221,E220+ROUND((H218-J218)*I218,0),IF(I218=C220,E219+ROUND((H218-J218)*I218,0),IF(I218=C219,E218+ROUND((H218-J218)*I218,0),E217+ROUND((H218-J218)*I218,0)))))","v":1219276},{"$f":"MIN(K222:L222)","v":146313},{"$f":"ROUND(SUM(H220+I220)*M218,0)","v":0},{"$f":"SUM(H220:J220)","v":1365589},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A210,IF($E$3=\"Female\",A217,IF($E$3=\"Senior Citizen\",A224,A231)))","v":"Not defined"}]
[{"$f":"B220+1","v":100001},null,0.4,{"$f":"B220","v":100000},{"$f":"IF(J218=0,0,E220)","v":19400},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M215,IF($E$3=\"Female\",M222,IF($E$3=\"Senior Citizen\",M229,M236)))","v":0}]
["Surcharge Limit",null,null,100000,null,0.12,0,{"$f":"H215","v":100000},{"$f":"IF(H218>H222,H218-H222,0)","v":2999690},{"$f":"IF(I222>0,ROUND(I222*I218,0),0)","v":1199876},{"$f":"I222-J222","v":1799814},{"$f":"IF(H220>0,ROUND(H220*L218,0),0)","v":146313},{"$f":"IF(K222>L222,0,L222-K222)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K213,IF($E$3=\"Female\",K220,IF($E$3=\"Senior Citizen\",K227,K234)))","v":1365589}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,28000,0,0,0,0,0,{"$f":"H211","v":3099690},{"$f":"VLOOKUP(H225,A225:C229,3)","v":0.4},{"$f":"INDEX(D225:D229,MATCH(I225,C225:C229,0))","v":100000},{"$f":"INDEX(E225:E229,MATCH(I225,C225:C229,0))","v":19400},{"$f":"IF(H225>H229,VLOOKUP(H225,A225:F229,6),0)","v":0.12},{"$f":"VLOOKUP(H225,A225:G229,7)","v":0}]
[{"$f":"B225+1","v":28001},50000,0.2,{"$f":"B225","v":28000},{"$f":"(B226-B225)*C226","v":4400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B226+1","v":50001},100000,0.3,{"$f":"B226","v":50000},{"$f":"E226+(B227-B226)*C227","v":19400},0,0,{"$f":"IF(I225=C229,E228+ROUND((H225-J225),0)*I225,IF(I225=C228,E227+ROUND((H225-J225)*I225,0),IF(I225=C227,E226+ROUND((H225-J225)*I225,0),IF(I225=C226,E225+ROUND((H225-J225)*I225,0),E224+ROUND((H225-J225)*I225,0)))))","v":1219276},{"$f":"MIN(K229:L229)","v":146313},{"$f":"ROUND(SUM(H227+I227)*M225,0)","v":0},{"$f":"SUM(H227:J227)","v":1365589}]
[{"$f":"B227+1","v":100001},null,0.4,{"$f":"B227","v":100000},{"$f":"IF(J225=0,0,E227)","v":19400},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,100000,null,0.12,0,{"$f":"H222","v":100000},{"$f":"IF(H225>H229,H225-H229,0)","v":2999690},{"$f":"IF(I229>0,ROUND(I229*I225,0),0)","v":1199876},{"$f":"I229-J229","v":1799814},{"$f":"IF(H227>0,ROUND(H227*L225,0),0)","v":146313},{"$f":"IF(K229>L229,0,L229-K229)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,28000,0,0,0,0,0,{"$f":"H211","v":3099690},{"$f":"VLOOKUP(H232,A232:C236,3)","v":0.4},{"$f":"INDEX(D232:D236,MATCH(I232,C232:C236,0))","v":100000},{"$f":"INDEX(E232:E236,MATCH(I232,C232:C236,0))","v":19400},{"$f":"IF(H232>H236,VLOOKUP(H232,A232:F236,6),0)","v":0.12},{"$f":"VLOOKUP(H232,A232:G236,7)","v":0}]
[{"$f":"B232+1","v":28001},50000,0.2,{"$f":"B232","v":28000},{"$f":"(B233-B232)*C233","v":4400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B233+1","v":50001},100000,0.3,{"$f":"B233","v":50000},{"$f":"E233+(B234-B233)*C234","v":19400},0,0,{"$f":"IF(I232=C236,E235+ROUND((H232-J232),0)*I232,IF(I232=C235,E234+ROUND((H232-J232)*I232,0),IF(I232=C234,E233+ROUND((H232-J232)*I232,0),IF(I232=C233,E232+ROUND((H232-J232)*I232,0),E231+ROUND((H232-J232)*I232,0)))))","v":1219276},{"$f":"MIN(K236:L236)","v":146313},{"$f":"ROUND(SUM(H234+I234)*M232,0)","v":0},{"$f":"SUM(H234:J234)","v":1365589}]
[{"$f":"B234+1","v":100001},null,0.4,{"$f":"B234","v":100000},{"$f":"IF(J232=0,0,E234)","v":19400},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,100000,null,0.12,0,{"$f":"H229","v":100000},{"$f":"IF(H232>H236,H232-H236,0)","v":2999690},{"$f":"IF(I236>0,ROUND(I236*I232,0),0)","v":1199876},{"$f":"I236-J236","v":1799814},{"$f":"IF(H234>0,ROUND(H234*L232,0),0)","v":146313},{"$f":"IF(K236>L236,0,L236-K236)","v":0}]
[null,null,1993,{"$f":"C237+1","v":1994},null,"1993-94"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C237","v":1993},{"$f":"D237","v":1994}]
[0,30000,0,0,0,0,0,{"$f":"$E$4","v":3099690},{"$f":"VLOOKUP(H240,A240:C244,3)","v":0.4},{"$f":"INDEX(D240:D244,MATCH(I240,C240:C244,0))","v":100000},{"$f":"INDEX(E240:E244,MATCH(I240,C240:C244,0))","v":19000},{"$f":"IF(H240>H244,VLOOKUP(H240,A240:F244,6),0)","v":0.12},{"$f":"VLOOKUP(H240,A240:G244,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B240,IF($E$3=\"Female\",B247,IF($E$3=\"Senior Citizen\",B254,B261)))","v":30000},0]
[{"$f":"B240+1","v":30001},50000,0.2,{"$f":"B240","v":30000},{"$f":"(B241-B240)*C241","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O240+1","v":30001},50000,0.2]
[{"$f":"B241+1","v":50001},100000,0.3,{"$f":"B241","v":50000},{"$f":"E241+(B242-B241)*C242","v":19000},0.12,0,{"$f":"IF(I240=C244,E243+ROUND((H240-J240),0)*I240,IF(I240=C243,E242+ROUND((H240-J240)*I240,0),IF(I240=C242,E241+ROUND((H240-J240)*I240,0),IF(I240=C241,E240+ROUND((H240-J240)*I240,0),E239+ROUND((H240-J240)*I240,0)))))","v":1218876},{"$f":"MIN(K244:L244)","v":146265},{"$f":"ROUND(SUM(H242+I242)*M240,0)","v":0},{"$f":"SUM(H242:J242)","v":1365141},null,null,{"$f":"O241+1","v":50001},100000,0.3]
[{"$f":"B242+1","v":100001},null,0.4,{"$f":"B242","v":100000},{"$f":"IF(J240=0,0,E242)","v":19000},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O242+1","v":100001},0,0.4]
["Surcharge Limit",null,null,100000,null,null,null,100000,{"$f":"IF(H240>H244,H240-H244,0)","v":2999690},{"$f":"IF(I244>0,ROUND(I244*I240,0),0)","v":1199876},{"$f":"I244-J244","v":1799814},{"$f":"IF(H242>0,ROUND(H242*L240,0),0)","v":146265},{"$f":"IF(K244>L244,0,L244-K244)","v":0},{"$f":"O243+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H242,IF($E$3=\"Female\",H249,IF($E$3=\"Senior Citizen\",H256,H263)))","v":1218876}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I242,IF($E$3=\"Female\",I249,IF($E$3=\"Senior Citizen\",I256,I263)))","v":146265}]
[0,30000,0,0,0,0,0,{"$f":"H240","v":3099690},{"$f":"VLOOKUP(H247,A247:C251,3)","v":0.4},{"$f":"INDEX(D247:D251,MATCH(I247,C247:C251,0))","v":100000},{"$f":"INDEX(E247:E251,MATCH(I247,C247:C251,0))","v":19000},{"$f":"IF(H247>H251,VLOOKUP(H247,A247:F251,6),0)","v":0.12},{"$f":"VLOOKUP(H247,A247:G251,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J242,IF($E$3=\"Female\",J249,IF($E$3=\"Senior Citizen\",J256,J263)))","v":0}]
[{"$f":"B247+1","v":30001},50000,0.2,{"$f":"B247","v":30000},{"$f":"(B248-B247)*C248","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K242,IF($E$3=\"Female\",K249,IF($E$3=\"Senior Citizen\",K256,K263)))","v":1365141}]
[{"$f":"B248+1","v":50001},100000,0.3,{"$f":"B248","v":50000},{"$f":"E248+(B249-B248)*C249","v":19000},0.12,0,{"$f":"IF(I247=C251,E250+ROUND((H247-J247),0)*I247,IF(I247=C250,E249+ROUND((H247-J247)*I247,0),IF(I247=C249,E248+ROUND((H247-J247)*I247,0),IF(I247=C248,E247+ROUND((H247-J247)*I247,0),E246+ROUND((H247-J247)*I247,0)))))","v":1218876},{"$f":"MIN(K251:L251)","v":146265},{"$f":"ROUND(SUM(H249+I249)*M247,0)","v":0},{"$f":"SUM(H249:J249)","v":1365141},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A239,IF($E$3=\"Female\",A246,IF($E$3=\"Senior Citizen\",A253,A260)))","v":"Not defined"}]
[{"$f":"B249+1","v":100001},null,0.4,{"$f":"B249","v":100000},{"$f":"IF(J247=0,0,E249)","v":19000},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M244,IF($E$3=\"Female\",M251,IF($E$3=\"Senior Citizen\",M258,M265)))","v":0}]
["Surcharge Limit",null,null,100000,null,null,null,{"$f":"H244","v":100000},{"$f":"IF(H247>H251,H247-H251,0)","v":2999690},{"$f":"IF(I251>0,ROUND(I251*I247,0),0)","v":1199876},{"$f":"I251-J251","v":1799814},{"$f":"IF(H249>0,ROUND(H249*L247,0),0)","v":146265},{"$f":"IF(K251>L251,0,L251-K251)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K242,IF($E$3=\"Female\",K249,IF($E$3=\"Senior Citizen\",K256,K263)))","v":1365141}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,30000,0,0,0,0,0,{"$f":"H240","v":3099690},{"$f":"VLOOKUP(H254,A254:C258,3)","v":0.4},{"$f":"INDEX(D254:D258,MATCH(I254,C254:C258,0))","v":100000},{"$f":"INDEX(E254:E258,MATCH(I254,C254:C258,0))","v":19000},{"$f":"IF(H254>H258,VLOOKUP(H254,A254:F258,6),0)","v":0.12},{"$f":"VLOOKUP(H254,A254:G258,7)","v":0}]
[{"$f":"B254+1","v":30001},50000,0.2,{"$f":"B254","v":30000},{"$f":"(B255-B254)*C255","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B255+1","v":50001},100000,0.3,{"$f":"B255","v":50000},{"$f":"E255+(B256-B255)*C256","v":19000},0.12,0,{"$f":"IF(I254=C258,E257+ROUND((H254-J254),0)*I254,IF(I254=C257,E256+ROUND((H254-J254)*I254,0),IF(I254=C256,E255+ROUND((H254-J254)*I254,0),IF(I254=C255,E254+ROUND((H254-J254)*I254,0),E253+ROUND((H254-J254)*I254,0)))))","v":1218876},{"$f":"MIN(K258:L258)","v":146265},{"$f":"ROUND(SUM(H256+I256)*M254,0)","v":0},{"$f":"SUM(H256:J256)","v":1365141}]
[{"$f":"B256+1","v":100001},null,0.4,{"$f":"B256","v":100000},{"$f":"IF(J254=0,0,E256)","v":19000},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,100000,null,null,null,{"$f":"H251","v":100000},{"$f":"IF(H254>H258,H254-H258,0)","v":2999690},{"$f":"IF(I258>0,ROUND(I258*I254,0),0)","v":1199876},{"$f":"I258-J258","v":1799814},{"$f":"IF(H256>0,ROUND(H256*L254,0),0)","v":146265},{"$f":"IF(K258>L258,0,L258-K258)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,30000,0,0,0,0,0,{"$f":"H240","v":3099690},{"$f":"VLOOKUP(H261,A261:C265,3)","v":0.4},{"$f":"INDEX(D261:D265,MATCH(I261,C261:C265,0))","v":100000},{"$f":"INDEX(E261:E265,MATCH(I261,C261:C265,0))","v":19000},{"$f":"IF(H261>H265,VLOOKUP(H261,A261:F265,6),0)","v":0.12},{"$f":"VLOOKUP(H261,A261:G265,7)","v":0}]
[{"$f":"B261+1","v":30001},50000,0.2,{"$f":"B261","v":30000},{"$f":"(B262-B261)*C262","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B262+1","v":50001},100000,0.3,{"$f":"B262","v":50000},{"$f":"E262+(B263-B262)*C263","v":19000},0.12,0,{"$f":"IF(I261=C265,E264+ROUND((H261-J261),0)*I261,IF(I261=C264,E263+ROUND((H261-J261)*I261,0),IF(I261=C263,E262+ROUND((H261-J261)*I261,0),IF(I261=C262,E261+ROUND((H261-J261)*I261,0),E260+ROUND((H261-J261)*I261,0)))))","v":1218876},{"$f":"MIN(K265:L265)","v":146265},{"$f":"ROUND(SUM(H263+I263)*M261,0)","v":0},{"$f":"SUM(H263:J263)","v":1365141}]
[{"$f":"B263+1","v":100001},null,0.4,{"$f":"B263","v":100000},{"$f":"IF(J261=0,0,E263)","v":19000},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,100000,null,null,null,{"$f":"H258","v":100000},{"$f":"IF(H261>H265,H261-H265,0)","v":2999690},{"$f":"IF(I265>0,ROUND(I265*I261,0),0)","v":1199876},{"$f":"I265-J265","v":1799814},{"$f":"IF(H263>0,ROUND(H263*L261,0),0)","v":146265},{"$f":"IF(K265>L265,0,L265-K265)","v":0}]
[null,null,1994,{"$f":"C266+1","v":1995},null,"1994-95"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C266","v":1994},{"$f":"D266","v":1995}]
[0,35000,0,0,0,0,0,{"$f":"$E$4","v":3099690},{"$f":"VLOOKUP(H269,A269:C273,3)","v":0.4},{"$f":"INDEX(D269:D273,MATCH(I269,C269:C273,0))","v":120000},{"$f":"INDEX(E269:E273,MATCH(I269,C269:C273,0))","v":23000},{"$f":"IF(H269>H273,VLOOKUP(H269,A269:F273,6),0)","v":0},{"$f":"VLOOKUP(H269,A269:G273,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B269,IF($E$3=\"Female\",B276,IF($E$3=\"Senior Citizen\",B283,B290)))","v":35000},0]
[{"$f":"B269+1","v":35001},60000,0.2,{"$f":"B269","v":35000},{"$f":"(B270-B269)*C270","v":5000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O269+1","v":35001},60000,0.2]
[{"$f":"B270+1","v":60001},120000,0.3,{"$f":"B270","v":60000},{"$f":"E270+(B271-B270)*C271","v":23000},0,0,{"$f":"IF(I269=C273,E272+ROUND((H269-J269),0)*I269,IF(I269=C272,E271+ROUND((H269-J269)*I269,0),IF(I269=C271,E270+ROUND((H269-J269)*I269,0),IF(I269=C270,E269+ROUND((H269-J269)*I269,0),E268+ROUND((H269-J269)*I269,0)))))","v":1214876},{"$f":"MIN(K273:L273)","v":0},{"$f":"ROUND(SUM(H271+I271)*M269,0)","v":0},{"$f":"SUM(H271:J271)","v":1214876},null,null,{"$f":"O270+1","v":60001},120000,0.3]
[{"$f":"B271+1","v":120001},null,0.4,{"$f":"B271","v":120000},{"$f":"IF(J269=0,0,E271)","v":23000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O271+1","v":120001},0,0.4]
["Surcharge Limit",null,null,null,null,null,null,0,{"$f":"IF(H269>H273,H269-H273,0)","v":3099690},{"$f":"IF(I273>0,ROUND(I273*I269,0),0)","v":1239876},{"$f":"I273-J273","v":1859814},{"$f":"IF(H271>0,ROUND(H271*L269,0),0)","v":0},{"$f":"IF(K273>L273,0,L273-K273)","v":0},{"$f":"O272+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H271,IF($E$3=\"Female\",H278,IF($E$3=\"Senior Citizen\",H285,H292)))","v":1214876}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I271,IF($E$3=\"Female\",I278,IF($E$3=\"Senior Citizen\",I285,I292)))","v":0}]
[0,35000,0,0,0,0,0,{"$f":"H269","v":3099690},{"$f":"VLOOKUP(H276,A276:C280,3)","v":0.4},{"$f":"INDEX(D276:D280,MATCH(I276,C276:C280,0))","v":120000},{"$f":"INDEX(E276:E280,MATCH(I276,C276:C280,0))","v":23000},{"$f":"IF(H276>H280,VLOOKUP(H276,A276:F280,6),0)","v":0},{"$f":"VLOOKUP(H276,A276:G280,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J271,IF($E$3=\"Female\",J278,IF($E$3=\"Senior Citizen\",J285,J292)))","v":0}]
[{"$f":"B276+1","v":35001},60000,0.2,{"$f":"B276","v":35000},{"$f":"(B277-B276)*C277","v":5000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K271,IF($E$3=\"Female\",K278,IF($E$3=\"Senior Citizen\",K285,K292)))","v":1214876}]
[{"$f":"B277+1","v":60001},120000,0.3,{"$f":"B277","v":60000},{"$f":"E277+(B278-B277)*C278","v":23000},0,0,{"$f":"IF(I276=C280,E279+ROUND((H276-J276),0)*I276,IF(I276=C279,E278+ROUND((H276-J276)*I276,0),IF(I276=C278,E277+ROUND((H276-J276)*I276,0),IF(I276=C277,E276+ROUND((H276-J276)*I276,0),E275+ROUND((H276-J276)*I276,0)))))","v":1214876},{"$f":"MIN(K280:L280)","v":0},{"$f":"ROUND(SUM(H278+I278)*M276,0)","v":0},{"$f":"SUM(H278:J278)","v":1214876},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A268,IF($E$3=\"Female\",A275,IF($E$3=\"Senior Citizen\",A282,A289)))","v":"Not defined"}]
[{"$f":"B278+1","v":120001},null,0.4,{"$f":"B278","v":120000},{"$f":"IF(J276=0,0,E278)","v":23000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M273,IF($E$3=\"Female\",M280,IF($E$3=\"Senior Citizen\",M287,M294)))","v":0}]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H273","v":0},{"$f":"IF(H276>H280,H276-H280,0)","v":3099690},{"$f":"IF(I280>0,ROUND(I280*I276,0),0)","v":1239876},{"$f":"I280-J280","v":1859814},{"$f":"IF(H278>0,ROUND(H278*L276,0),0)","v":0},{"$f":"IF(K280>L280,0,L280-K280)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K271,IF($E$3=\"Female\",K278,IF($E$3=\"Senior Citizen\",K285,K292)))","v":1214876}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,35000,0,0,0,0,0,{"$f":"H269","v":3099690},{"$f":"VLOOKUP(H283,A283:C287,3)","v":0.4},{"$f":"INDEX(D283:D287,MATCH(I283,C283:C287,0))","v":120000},{"$f":"INDEX(E283:E287,MATCH(I283,C283:C287,0))","v":23000},{"$f":"IF(H283>H287,VLOOKUP(H283,A283:F287,6),0)","v":0},{"$f":"VLOOKUP(H283,A283:G287,7)","v":0}]
[{"$f":"B283+1","v":35001},60000,0.2,{"$f":"B283","v":35000},{"$f":"(B284-B283)*C284","v":5000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B284+1","v":60001},120000,0.3,{"$f":"B284","v":60000},{"$f":"E284+(B285-B284)*C285","v":23000},0,0,{"$f":"IF(I283=C287,E286+ROUND((H283-J283),0)*I283,IF(I283=C286,E285+ROUND((H283-J283)*I283,0),IF(I283=C285,E284+ROUND((H283-J283)*I283,0),IF(I283=C284,E283+ROUND((H283-J283)*I283,0),E282+ROUND((H283-J283)*I283,0)))))","v":1214876},{"$f":"MIN(K287:L287)","v":0},{"$f":"ROUND(SUM(H285+I285)*M283,0)","v":0},{"$f":"SUM(H285:J285)","v":1214876}]
[{"$f":"B285+1","v":120001},null,0.4,{"$f":"B285","v":120000},{"$f":"IF(J283=0,0,E285)","v":23000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H280","v":0},{"$f":"IF(H283>H287,H283-H287,0)","v":3099690},{"$f":"IF(I287>0,ROUND(I287*I283,0),0)","v":1239876},{"$f":"I287-J287","v":1859814},{"$f":"IF(H285>0,ROUND(H285*L283,0),0)","v":0},{"$f":"IF(K287>L287,0,L287-K287)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,35000,0,0,0,0,0,{"$f":"H269","v":3099690},{"$f":"VLOOKUP(H290,A290:C294,3)","v":0.4},{"$f":"INDEX(D290:D294,MATCH(I290,C290:C294,0))","v":120000},{"$f":"INDEX(E290:E294,MATCH(I290,C290:C294,0))","v":23000},{"$f":"IF(H290>H294,VLOOKUP(H290,A290:F294,6),0)","v":0},{"$f":"VLOOKUP(H290,A290:G294,7)","v":0}]
[{"$f":"B290+1","v":35001},60000,0.2,{"$f":"B290","v":35000},{"$f":"(B291-B290)*C291","v":5000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B291+1","v":60001},120000,0.3,{"$f":"B291","v":60000},{"$f":"E291+(B292-B291)*C292","v":23000},0,0,{"$f":"IF(I290=C294,E293+ROUND((H290-J290),0)*I290,IF(I290=C293,E292+ROUND((H290-J290)*I290,0),IF(I290=C292,E291+ROUND((H290-J290)*I290,0),IF(I290=C291,E290+ROUND((H290-J290)*I290,0),E289+ROUND((H290-J290)*I290,0)))))","v":1214876},{"$f":"MIN(K294:L294)","v":0},{"$f":"ROUND(SUM(H292+I292)*M290,0)","v":0},{"$f":"SUM(H292:J292)","v":1214876}]
[{"$f":"B292+1","v":120001},null,0.4,{"$f":"B292","v":120000},{"$f":"IF(J290=0,0,E292)","v":23000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H287","v":0},{"$f":"IF(H290>H294,H290-H294,0)","v":3099690},{"$f":"IF(I294>0,ROUND(I294*I290,0),0)","v":1239876},{"$f":"I294-J294","v":1859814},{"$f":"IF(H292>0,ROUND(H292*L290,0),0)","v":0},{"$f":"IF(K294>L294,0,L294-K294)","v":0}]
[null,null,1995,{"$f":"C295+1","v":1996},null,"1995-96"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C295","v":1995},{"$f":"D295","v":1996}]
[0,40000,0,0,0,0,0,{"$f":"$E$4","v":3099690},{"$f":"VLOOKUP(H298,A298:C302,3)","v":0.4},{"$f":"INDEX(D298:D302,MATCH(I298,C298:C302,0))","v":120000},{"$f":"INDEX(E298:E302,MATCH(I298,C298:C302,0))","v":22000},{"$f":"IF(H298>H302,VLOOKUP(H298,A298:F302,6),0)","v":0},{"$f":"VLOOKUP(H298,A298:G302,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B298,IF($E$3=\"Female\",B305,IF($E$3=\"Senior Citizen\",B312,B319)))","v":40000},0]
[{"$f":"B298+1","v":40001},60000,0.2,{"$f":"B298","v":40000},{"$f":"(B299-B298)*C299","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O298+1","v":40001},60000,0.2]
[{"$f":"B299+1","v":60001},120000,0.3,{"$f":"B299","v":60000},{"$f":"E299+(B300-B299)*C300","v":22000},0,0,{"$f":"IF(I298=C302,E301+ROUND((H298-J298),0)*I298,IF(I298=C301,E300+ROUND((H298-J298)*I298,0),IF(I298=C300,E299+ROUND((H298-J298)*I298,0),IF(I298=C299,E298+ROUND((H298-J298)*I298,0),E297+ROUND((H298-J298)*I298,0)))))","v":1213876},{"$f":"MIN(K302:L302)","v":0},{"$f":"ROUND(SUM(H300+I300)*M298,0)","v":0},{"$f":"SUM(H300:J300)","v":1213876},null,null,{"$f":"O299+1","v":60001},120000,0.3]
[{"$f":"B300+1","v":120001},null,0.4,{"$f":"B300","v":120000},{"$f":"IF(J298=0,0,E300)","v":22000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O300+1","v":120001},0,0.4]
["Surcharge Limit",null,null,null,null,null,null,0,{"$f":"IF(H298>H302,H298-H302,0)","v":3099690},{"$f":"IF(I302>0,ROUND(I302*I298,0),0)","v":1239876},{"$f":"I302-J302","v":1859814},{"$f":"IF(H300>0,ROUND(H300*L298,0),0)","v":0},{"$f":"IF(K302>L302,0,L302-K302)","v":0},{"$f":"O301+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H300,IF($E$3=\"Female\",H307,IF($E$3=\"Senior Citizen\",H314,H321)))","v":1213876}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I300,IF($E$3=\"Female\",I307,IF($E$3=\"Senior Citizen\",I314,I321)))","v":0}]
[0,40000,0,0,0,0,0,{"$f":"H298","v":3099690},{"$f":"VLOOKUP(H305,A305:C309,3)","v":0.4},{"$f":"INDEX(D305:D309,MATCH(I305,C305:C309,0))","v":120000},{"$f":"INDEX(E305:E309,MATCH(I305,C305:C309,0))","v":22000},{"$f":"IF(H305>H309,VLOOKUP(H305,A305:F309,6),0)","v":0},{"$f":"VLOOKUP(H305,A305:G309,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J300,IF($E$3=\"Female\",J307,IF($E$3=\"Senior Citizen\",J314,J321)))","v":0}]
[{"$f":"B305+1","v":40001},60000,0.2,{"$f":"B305","v":40000},{"$f":"(B306-B305)*C306","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K300,IF($E$3=\"Female\",K307,IF($E$3=\"Senior Citizen\",K314,K321)))","v":1213876}]
[{"$f":"B306+1","v":60001},120000,0.3,{"$f":"B306","v":60000},{"$f":"E306+(B307-B306)*C307","v":22000},0,0,{"$f":"IF(I305=C309,E308+ROUND((H305-J305),0)*I305,IF(I305=C308,E307+ROUND((H305-J305)*I305,0),IF(I305=C307,E306+ROUND((H305-J305)*I305,0),IF(I305=C306,E305+ROUND((H305-J305)*I305,0),E304+ROUND((H305-J305)*I305,0)))))","v":1213876},{"$f":"MIN(K309:L309)","v":0},{"$f":"ROUND(SUM(H307+I307)*M305,0)","v":0},{"$f":"SUM(H307:J307)","v":1213876},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A297,IF($E$3=\"Female\",A304,IF($E$3=\"Senior Citizen\",A311,A318)))","v":"Not defined"}]
[{"$f":"B307+1","v":120001},null,0.4,{"$f":"B307","v":120000},{"$f":"IF(J305=0,0,E307)","v":22000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M302,IF($E$3=\"Female\",M309,IF($E$3=\"Senior Citizen\",M316,M323)))","v":0}]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H302","v":0},{"$f":"IF(H305>H309,H305-H309,0)","v":3099690},{"$f":"IF(I309>0,ROUND(I309*I305,0),0)","v":1239876},{"$f":"I309-J309","v":1859814},{"$f":"IF(H307>0,ROUND(H307*L305,0),0)","v":0},{"$f":"IF(K309>L309,0,L309-K309)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K300,IF($E$3=\"Female\",K307,IF($E$3=\"Senior Citizen\",K314,K321)))","v":1213876}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,40000,0,0,0,0,0,{"$f":"H298","v":3099690},{"$f":"VLOOKUP(H312,A312:C316,3)","v":0.4},{"$f":"INDEX(D312:D316,MATCH(I312,C312:C316,0))","v":120000},{"$f":"INDEX(E312:E316,MATCH(I312,C312:C316,0))","v":22000},{"$f":"IF(H312>H316,VLOOKUP(H312,A312:F316,6),0)","v":0},{"$f":"VLOOKUP(H312,A312:G316,7)","v":0}]
[{"$f":"B312+1","v":40001},60000,0.2,{"$f":"B312","v":40000},{"$f":"(B313-B312)*C313","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B313+1","v":60001},120000,0.3,{"$f":"B313","v":60000},{"$f":"E313+(B314-B313)*C314","v":22000},0,0,{"$f":"IF(I312=C316,E315+ROUND((H312-J312),0)*I312,IF(I312=C315,E314+ROUND((H312-J312)*I312,0),IF(I312=C314,E313+ROUND((H312-J312)*I312,0),IF(I312=C313,E312+ROUND((H312-J312)*I312,0),E311+ROUND((H312-J312)*I312,0)))))","v":1213876},{"$f":"MIN(K316:L316)","v":0},{"$f":"ROUND(SUM(H314+I314)*M312,0)","v":0},{"$f":"SUM(H314:J314)","v":1213876}]
[{"$f":"B314+1","v":120001},null,0.4,{"$f":"B314","v":120000},{"$f":"IF(J312=0,0,E314)","v":22000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H309","v":0},{"$f":"IF(H312>H316,H312-H316,0)","v":3099690},{"$f":"IF(I316>0,ROUND(I316*I312,0),0)","v":1239876},{"$f":"I316-J316","v":1859814},{"$f":"IF(H314>0,ROUND(H314*L312,0),0)","v":0},{"$f":"IF(K316>L316,0,L316-K316)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,40000,0,0,0,0,0,{"$f":"H298","v":3099690},{"$f":"VLOOKUP(H319,A319:C323,3)","v":0.4},{"$f":"INDEX(D319:D323,MATCH(I319,C319:C323,0))","v":120000},{"$f":"INDEX(E319:E323,MATCH(I319,C319:C323,0))","v":22000},{"$f":"IF(H319>H323,VLOOKUP(H319,A319:F323,6),0)","v":0},{"$f":"VLOOKUP(H319,A319:G323,7)","v":0}]
[{"$f":"B319+1","v":40001},60000,0.2,{"$f":"B319","v":40000},{"$f":"(B320-B319)*C320","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B320+1","v":60001},120000,0.3,{"$f":"B320","v":60000},{"$f":"E320+(B321-B320)*C321","v":22000},0,0,{"$f":"IF(I319=C323,E322+ROUND((H319-J319),0)*I319,IF(I319=C322,E321+ROUND((H319-J319)*I319,0),IF(I319=C321,E320+ROUND((H319-J319)*I319,0),IF(I319=C320,E319+ROUND((H319-J319)*I319,0),E318+ROUND((H319-J319)*I319,0)))))","v":1213876},{"$f":"MIN(K323:L323)","v":0},{"$f":"ROUND(SUM(H321+I321)*M319,0)","v":0},{"$f":"SUM(H321:J321)","v":1213876}]
[{"$f":"B321+1","v":120001},null,0.4,{"$f":"B321","v":120000},{"$f":"IF(J319=0,0,E321)","v":22000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H316","v":0},{"$f":"IF(H319>H323,H319-H323,0)","v":3099690},{"$f":"IF(I323>0,ROUND(I323*I319,0),0)","v":1239876},{"$f":"I323-J323","v":1859814},{"$f":"IF(H321>0,ROUND(H321*L319,0),0)","v":0},{"$f":"IF(K323>L323,0,L323-K323)","v":0}]
[null,null,1996,{"$f":"C324+1","v":1997},null,"1996-97"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C324","v":1996},{"$f":"D324","v":1997}]
[0,40000,0,0,0,0,0,{"$f":"$E$4","v":3099690},{"$f":"VLOOKUP(H327,A327:C331,3)","v":0.4},{"$f":"INDEX(D327:D331,MATCH(I327,C327:C331,0))","v":120000},{"$f":"INDEX(E327:E331,MATCH(I327,C327:C331,0))","v":21000},{"$f":"IF(H327>H331,VLOOKUP(H327,A327:F331,6),0)","v":0},{"$f":"VLOOKUP(H327,A327:G331,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B327,IF($E$3=\"Female\",B334,IF($E$3=\"Senior Citizen\",B341,B348)))","v":40000},0]
[{"$f":"B327+1","v":40001},60000,0.15,{"$f":"B327","v":40000},{"$f":"(B328-B327)*C328","v":3000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O327+1","v":40001},60000,0.15]
[{"$f":"B328+1","v":60001},120000,0.3,{"$f":"B328","v":60000},{"$f":"E328+(B329-B328)*C329","v":21000},0,0,{"$f":"IF(I327=C331,E330+ROUND((H327-J327),0)*I327,IF(I327=C330,E329+ROUND((H327-J327)*I327,0),IF(I327=C329,E328+ROUND((H327-J327)*I327,0),IF(I327=C328,E327+ROUND((H327-J327)*I327,0),E326+ROUND((H327-J327)*I327,0)))))","v":1212876},{"$f":"MIN(K331:L331)","v":0},{"$f":"ROUND(SUM(H329+I329)*M327,0)","v":0},{"$f":"SUM(H329:J329)","v":1212876},null,null,{"$f":"O328+1","v":60001},120000,0.3]
[{"$f":"B329+1","v":120001},null,0.4,{"$f":"B329","v":120000},{"$f":"IF(J327=0,0,E329)","v":21000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O329+1","v":120001},0,0.4]
["Surcharge Limit",null,null,null,null,null,null,0,{"$f":"IF(H327>H331,H327-H331,0)","v":3099690},{"$f":"IF(I331>0,ROUND(I331*I327,0),0)","v":1239876},{"$f":"I331-J331","v":1859814},{"$f":"IF(H329>0,ROUND(H329*L327,0),0)","v":0},{"$f":"IF(K331>L331,0,L331-K331)","v":0},{"$f":"O330+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H329,IF($E$3=\"Female\",H336,IF($E$3=\"Senior Citizen\",H343,H350)))","v":1212876}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I329,IF($E$3=\"Female\",I336,IF($E$3=\"Senior Citizen\",I343,I350)))","v":0}]
[0,40000,0,0,0,0,0,{"$f":"H327","v":3099690},{"$f":"VLOOKUP(H334,A334:C338,3)","v":0.4},{"$f":"INDEX(D334:D338,MATCH(I334,C334:C338,0))","v":120000},{"$f":"INDEX(E334:E338,MATCH(I334,C334:C338,0))","v":21000},{"$f":"IF(H334>H338,VLOOKUP(H334,A334:F338,6),0)","v":0},{"$f":"VLOOKUP(H334,A334:G338,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J329,IF($E$3=\"Female\",J336,IF($E$3=\"Senior Citizen\",J343,J350)))","v":0}]
[{"$f":"B334+1","v":40001},60000,0.15,{"$f":"B334","v":40000},{"$f":"(B335-B334)*C335","v":3000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K329,IF($E$3=\"Female\",K336,IF($E$3=\"Senior Citizen\",K343,K350)))","v":1212876}]
[{"$f":"B335+1","v":60001},120000,0.3,{"$f":"B335","v":60000},{"$f":"E335+(B336-B335)*C336","v":21000},0,0,{"$f":"IF(I334=C338,E337+ROUND((H334-J334),0)*I334,IF(I334=C337,E336+ROUND((H334-J334)*I334,0),IF(I334=C336,E335+ROUND((H334-J334)*I334,0),IF(I334=C335,E334+ROUND((H334-J334)*I334,0),E333+ROUND((H334-J334)*I334,0)))))","v":1212876},{"$f":"MIN(K338:L338)","v":0},{"$f":"ROUND(SUM(H336+I336)*M334,0)","v":0},{"$f":"SUM(H336:J336)","v":1212876},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A326,IF($E$3=\"Female\",A333,IF($E$3=\"Senior Citizen\",A340,A347)))","v":"Not defined"}]
[{"$f":"B336+1","v":120001},null,0.4,{"$f":"B336","v":120000},{"$f":"IF(J334=0,0,E336)","v":21000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M331,IF($E$3=\"Female\",M338,IF($E$3=\"Senior Citizen\",M345,M352)))","v":0}]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H331","v":0},{"$f":"IF(H334>H338,H334-H338,0)","v":3099690},{"$f":"IF(I338>0,ROUND(I338*I334,0),0)","v":1239876},{"$f":"I338-J338","v":1859814},{"$f":"IF(H336>0,ROUND(H336*L334,0),0)","v":0},{"$f":"IF(K338>L338,0,L338-K338)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K329,IF($E$3=\"Female\",K336,IF($E$3=\"Senior Citizen\",K343,K350)))","v":1212876}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,40000,0,0,0,0,0,{"$f":"H327","v":3099690},{"$f":"VLOOKUP(H341,A341:C345,3)","v":0.4},{"$f":"INDEX(D341:D345,MATCH(I341,C341:C345,0))","v":120000},{"$f":"INDEX(E341:E345,MATCH(I341,C341:C345,0))","v":21000},{"$f":"IF(H341>H345,VLOOKUP(H341,A341:F345,6),0)","v":0},{"$f":"VLOOKUP(H341,A341:G345,7)","v":0}]
[{"$f":"B341+1","v":40001},60000,0.15,{"$f":"B341","v":40000},{"$f":"(B342-B341)*C342","v":3000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B342+1","v":60001},120000,0.3,{"$f":"B342","v":60000},{"$f":"E342+(B343-B342)*C343","v":21000},0,0,{"$f":"IF(I341=C345,E344+ROUND((H341-J341),0)*I341,IF(I341=C344,E343+ROUND((H341-J341)*I341,0),IF(I341=C343,E342+ROUND((H341-J341)*I341,0),IF(I341=C342,E341+ROUND((H341-J341)*I341,0),E340+ROUND((H341-J341)*I341,0)))))","v":1212876},{"$f":"MIN(K345:L345)","v":0},{"$f":"ROUND(SUM(H343+I343)*M341,0)","v":0},{"$f":"SUM(H343:J343)","v":1212876}]
[{"$f":"B343+1","v":120001},null,0.4,{"$f":"B343","v":120000},{"$f":"IF(J341=0,0,E343)","v":21000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H338","v":0},{"$f":"IF(H341>H345,H341-H345,0)","v":3099690},{"$f":"IF(I345>0,ROUND(I345*I341,0),0)","v":1239876},{"$f":"I345-J345","v":1859814},{"$f":"IF(H343>0,ROUND(H343*L341,0),0)","v":0},{"$f":"IF(K345>L345,0,L345-K345)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,40000,0,0,0,0,0,{"$f":"H327","v":3099690},{"$f":"VLOOKUP(H348,A348:C352,3)","v":0.4},{"$f":"INDEX(D348:D352,MATCH(I348,C348:C352,0))","v":120000},{"$f":"INDEX(E348:E352,MATCH(I348,C348:C352,0))","v":21000},{"$f":"IF(H348>H352,VLOOKUP(H348,A348:F352,6),0)","v":0},{"$f":"VLOOKUP(H348,A348:G352,7)","v":0}]
[{"$f":"B348+1","v":40001},60000,0.15,{"$f":"B348","v":40000},{"$f":"(B349-B348)*C349","v":3000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B349+1","v":60001},120000,0.3,{"$f":"B349","v":60000},{"$f":"E349+(B350-B349)*C350","v":21000},0,0,{"$f":"IF(I348=C352,E351+ROUND((H348-J348),0)*I348,IF(I348=C351,E350+ROUND((H348-J348)*I348,0),IF(I348=C350,E349+ROUND((H348-J348)*I348,0),IF(I348=C349,E348+ROUND((H348-J348)*I348,0),E347+ROUND((H348-J348)*I348,0)))))","v":1212876},{"$f":"MIN(K352:L352)","v":0},{"$f":"ROUND(SUM(H350+I350)*M348,0)","v":0},{"$f":"SUM(H350:J350)","v":1212876}]
[{"$f":"B350+1","v":120001},null,0.4,{"$f":"B350","v":120000},{"$f":"IF(J348=0,0,E350)","v":21000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H345","v":0},{"$f":"IF(H348>H352,H348-H352,0)","v":3099690},{"$f":"IF(I352>0,ROUND(I352*I348,0),0)","v":1239876},{"$f":"I352-J352","v":1859814},{"$f":"IF(H350>0,ROUND(H350*L348,0),0)","v":0},{"$f":"IF(K352>L352,0,L352-K352)","v":0}]
[null,null,1997,{"$f":"C353+1","v":1998},null,"1997-98"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C353","v":1997},{"$f":"D353","v":1998}]
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[{"$f":"B356+1","v":40001},60000,0.1,{"$f":"B356","v":40000},{"$f":"(B357-B356)*C357","v":2000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O356+1","v":40001},60000,0.1]
[{"$f":"B357+1","v":60001},150000,0.2,{"$f":"B357","v":60000},{"$f":"E357+(B358-B357)*C358","v":20000},0,0,{"$f":"IF(I356=C360,E359+ROUND((H356-J356),0)*I356,IF(I356=C359,E358+ROUND((H356-J356)*I356,0),IF(I356=C358,E357+ROUND((H356-J356)*I356,0),IF(I356=C357,E356+ROUND((H356-J356)*I356,0),E355+ROUND((H356-J356)*I356,0)))))","v":904907},{"$f":"MIN(K360:L360)","v":0},{"$f":"ROUND(SUM(H358+I358)*M356,0)","v":0},{"$f":"SUM(H358:J358)","v":904907},null,null,{"$f":"O357+1","v":60001},150000,0.2]
[{"$f":"B358+1","v":150001},null,0.3,{"$f":"B358","v":150000},{"$f":"IF(J356=0,0,E358)","v":20000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O358+1","v":150001},0,0.3]
["Surcharge Limit",null,null,null,null,null,null,0,{"$f":"IF(H356>H360,H356-H360,0)","v":3099690},{"$f":"IF(I360>0,ROUND(I360*I356,0),0)","v":929907},{"$f":"I360-J360","v":2169783},{"$f":"IF(H358>0,ROUND(H358*L356,0),0)","v":0},{"$f":"IF(K360>L360,0,L360-K360)","v":0},{"$f":"O359+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H358,IF($E$3=\"Female\",H365,IF($E$3=\"Senior Citizen\",H372,H379)))","v":904907}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I358,IF($E$3=\"Female\",I365,IF($E$3=\"Senior Citizen\",I372,I379)))","v":0}]
[0,40000,0,0,0,0,0,{"$f":"H356","v":3099690},{"$f":"VLOOKUP(H363,A363:C367,3)","v":0.3},{"$f":"INDEX(D363:D367,MATCH(I363,C363:C367,0))","v":150000},{"$f":"INDEX(E363:E367,MATCH(I363,C363:C367,0))","v":20000},{"$f":"IF(H363>H367,VLOOKUP(H363,A363:F367,6),0)","v":0},{"$f":"VLOOKUP(H363,A363:G367,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J358,IF($E$3=\"Female\",J365,IF($E$3=\"Senior Citizen\",J372,J379)))","v":0}]
[{"$f":"B363+1","v":40001},60000,0.1,{"$f":"B363","v":40000},{"$f":"(B364-B363)*C364","v":2000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K358,IF($E$3=\"Female\",K365,IF($E$3=\"Senior Citizen\",K372,K379)))","v":904907}]
[{"$f":"B364+1","v":60001},150000,0.2,{"$f":"B364","v":60000},{"$f":"E364+(B365-B364)*C365","v":20000},0,0,{"$f":"IF(I363=C367,E366+ROUND((H363-J363),0)*I363,IF(I363=C366,E365+ROUND((H363-J363)*I363,0),IF(I363=C365,E364+ROUND((H363-J363)*I363,0),IF(I363=C364,E363+ROUND((H363-J363)*I363,0),E362+ROUND((H363-J363)*I363,0)))))","v":904907},{"$f":"MIN(K367:L367)","v":0},{"$f":"ROUND(SUM(H365+I365)*M363,0)","v":0},{"$f":"SUM(H365:J365)","v":904907},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A355,IF($E$3=\"Female\",A362,IF($E$3=\"Senior Citizen\",A369,A376)))","v":"Not defined"}]
[{"$f":"B365+1","v":150001},null,0.3,{"$f":"B365","v":150000},{"$f":"IF(J363=0,0,E365)","v":20000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M360,IF($E$3=\"Female\",M367,IF($E$3=\"Senior Citizen\",M374,M381)))","v":0}]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H360","v":0},{"$f":"IF(H363>H367,H363-H367,0)","v":3099690},{"$f":"IF(I367>0,ROUND(I367*I363,0),0)","v":929907},{"$f":"I367-J367","v":2169783},{"$f":"IF(H365>0,ROUND(H365*L363,0),0)","v":0},{"$f":"IF(K367>L367,0,L367-K367)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K358,IF($E$3=\"Female\",K365,IF($E$3=\"Senior Citizen\",K372,K379)))","v":904907}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,40000,0,0,0,0,0,{"$f":"H356","v":3099690},{"$f":"VLOOKUP(H370,A370:C374,3)","v":0.3},{"$f":"INDEX(D370:D374,MATCH(I370,C370:C374,0))","v":150000},{"$f":"INDEX(E370:E374,MATCH(I370,C370:C374,0))","v":20000},{"$f":"IF(H370>H374,VLOOKUP(H370,A370:F374,6),0)","v":0},{"$f":"VLOOKUP(H370,A370:G374,7)","v":0}]
[{"$f":"B370+1","v":40001},60000,0.1,{"$f":"B370","v":40000},{"$f":"(B371-B370)*C371","v":2000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B371+1","v":60001},150000,0.2,{"$f":"B371","v":60000},{"$f":"E371+(B372-B371)*C372","v":20000},0,0,{"$f":"IF(I370=C374,E373+ROUND((H370-J370),0)*I370,IF(I370=C373,E372+ROUND((H370-J370)*I370,0),IF(I370=C372,E371+ROUND((H370-J370)*I370,0),IF(I370=C371,E370+ROUND((H370-J370)*I370,0),E369+ROUND((H370-J370)*I370,0)))))","v":904907},{"$f":"MIN(K374:L374)","v":0},{"$f":"ROUND(SUM(H372+I372)*M370,0)","v":0},{"$f":"SUM(H372:J372)","v":904907}]
[{"$f":"B372+1","v":150001},null,0.3,{"$f":"B372","v":150000},{"$f":"IF(J370=0,0,E372)","v":20000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H367","v":0},{"$f":"IF(H370>H374,H370-H374,0)","v":3099690},{"$f":"IF(I374>0,ROUND(I374*I370,0),0)","v":929907},{"$f":"I374-J374","v":2169783},{"$f":"IF(H372>0,ROUND(H372*L370,0),0)","v":0},{"$f":"IF(K374>L374,0,L374-K374)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,40000,0,0,0,0,0,{"$f":"H356","v":3099690},{"$f":"VLOOKUP(H377,A377:C381,3)","v":0.3},{"$f":"INDEX(D377:D381,MATCH(I377,C377:C381,0))","v":150000},{"$f":"INDEX(E377:E381,MATCH(I377,C377:C381,0))","v":20000},{"$f":"IF(H377>H381,VLOOKUP(H377,A377:F381,6),0)","v":0},{"$f":"VLOOKUP(H377,A377:G381,7)","v":0}]
[{"$f":"B377+1","v":40001},60000,0.1,{"$f":"B377","v":40000},{"$f":"(B378-B377)*C378","v":2000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B378+1","v":60001},150000,0.2,{"$f":"B378","v":60000},{"$f":"E378+(B379-B378)*C379","v":20000},0,0,{"$f":"IF(I377=C381,E380+ROUND((H377-J377),0)*I377,IF(I377=C380,E379+ROUND((H377-J377)*I377,0),IF(I377=C379,E378+ROUND((H377-J377)*I377,0),IF(I377=C378,E377+ROUND((H377-J377)*I377,0),E376+ROUND((H377-J377)*I377,0)))))","v":904907},{"$f":"MIN(K381:L381)","v":0},{"$f":"ROUND(SUM(H379+I379)*M377,0)","v":0},{"$f":"SUM(H379:J379)","v":904907}]
[{"$f":"B379+1","v":150001},null,0.3,{"$f":"B379","v":150000},{"$f":"IF(J377=0,0,E379)","v":20000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H374","v":0},{"$f":"IF(H377>H381,H377-H381,0)","v":3099690},{"$f":"IF(I381>0,ROUND(I381*I377,0),0)","v":929907},{"$f":"I381-J381","v":2169783},{"$f":"IF(H379>0,ROUND(H379*L377,0),0)","v":0},{"$f":"IF(K381>L381,0,L381-K381)","v":0}]
[null,null,1998,{"$f":"C382+1","v":1999},null,"1998-99"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C382","v":1998},{"$f":"D382","v":1999}]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":3099690},{"$f":"VLOOKUP(H385,A385:C389,3)","v":0.3},{"$f":"INDEX(D385:D389,MATCH(I385,C385:C389,0))","v":150000},{"$f":"INDEX(E385:E389,MATCH(I385,C385:C389,0))","v":19000},{"$f":"IF(H385>H389,VLOOKUP(H385,A385:F389,6),0)","v":0},{"$f":"VLOOKUP(H385,A385:G389,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B385,IF($E$3=\"Female\",B392,IF($E$3=\"Senior Citizen\",B399,B406)))","v":50000},0]
[{"$f":"B385+1","v":50001},60000,0.1,{"$f":"B385","v":50000},{"$f":"(B386-B385)*C386","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O385+1","v":50001},60000,0.1]
[{"$f":"B386+1","v":60001},150000,0.2,{"$f":"B386","v":60000},{"$f":"E386+(B387-B386)*C387","v":19000},0,0,{"$f":"IF(I385=C389,E388+ROUND((H385-J385),0)*I385,IF(I385=C388,E387+ROUND((H385-J385)*I385,0),IF(I385=C387,E386+ROUND((H385-J385)*I385,0),IF(I385=C386,E385+ROUND((H385-J385)*I385,0),E384+ROUND((H385-J385)*I385,0)))))","v":903907},{"$f":"MIN(K389:L389)","v":0},{"$f":"ROUND(SUM(H387+I387)*M385,0)","v":0},{"$f":"SUM(H387:J387)","v":903907},null,null,{"$f":"O386+1","v":60001},150000,0.2]
[{"$f":"B387+1","v":150001},null,0.3,{"$f":"B387","v":150000},{"$f":"IF(J385=0,0,E387)","v":19000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O387+1","v":150001},0,0.3]
["Surcharge Limit",null,null,null,null,null,null,0,{"$f":"IF(H385>H389,H385-H389,0)","v":3099690},{"$f":"IF(I389>0,ROUND(I389*I385,0),0)","v":929907},{"$f":"I389-J389","v":2169783},{"$f":"IF(H387>0,ROUND(H387*L385,0),0)","v":0},{"$f":"IF(K389>L389,0,L389-K389)","v":0},{"$f":"O388+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H387,IF($E$3=\"Female\",H394,IF($E$3=\"Senior Citizen\",H401,H408)))","v":903907}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I387,IF($E$3=\"Female\",I394,IF($E$3=\"Senior Citizen\",I401,I408)))","v":0}]
[0,50000,0,0,0,0,0,{"$f":"H385","v":3099690},{"$f":"VLOOKUP(H392,A392:C396,3)","v":0.3},{"$f":"INDEX(D392:D396,MATCH(I392,C392:C396,0))","v":150000},{"$f":"INDEX(E392:E396,MATCH(I392,C392:C396,0))","v":19000},{"$f":"IF(H392>H396,VLOOKUP(H392,A392:F396,6),0)","v":0},{"$f":"VLOOKUP(H392,A392:G396,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J387,IF($E$3=\"Female\",J394,IF($E$3=\"Senior Citizen\",J401,J408)))","v":0}]
[{"$f":"B392+1","v":50001},60000,0.1,{"$f":"B392","v":50000},{"$f":"(B393-B392)*C393","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K387,IF($E$3=\"Female\",K394,IF($E$3=\"Senior Citizen\",K401,K408)))","v":903907}]
[{"$f":"B393+1","v":60001},150000,0.2,{"$f":"B393","v":60000},{"$f":"E393+(B394-B393)*C394","v":19000},0,0,{"$f":"IF(I392=C396,E395+ROUND((H392-J392),0)*I392,IF(I392=C395,E394+ROUND((H392-J392)*I392,0),IF(I392=C394,E393+ROUND((H392-J392)*I392,0),IF(I392=C393,E392+ROUND((H392-J392)*I392,0),E391+ROUND((H392-J392)*I392,0)))))","v":903907},{"$f":"MIN(K396:L396)","v":0},{"$f":"ROUND(SUM(H394+I394)*M392,0)","v":0},{"$f":"SUM(H394:J394)","v":903907},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A384,IF($E$3=\"Female\",A391,IF($E$3=\"Senior Citizen\",A398,A405)))","v":"Not defined"}]
[{"$f":"B394+1","v":150001},null,0.3,{"$f":"B394","v":150000},{"$f":"IF(J392=0,0,E394)","v":19000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M389,IF($E$3=\"Female\",M396,IF($E$3=\"Senior Citizen\",M403,M410)))","v":0}]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H389","v":0},{"$f":"IF(H392>H396,H392-H396,0)","v":3099690},{"$f":"IF(I396>0,ROUND(I396*I392,0),0)","v":929907},{"$f":"I396-J396","v":2169783},{"$f":"IF(H394>0,ROUND(H394*L392,0),0)","v":0},{"$f":"IF(K396>L396,0,L396-K396)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K387,IF($E$3=\"Female\",K394,IF($E$3=\"Senior Citizen\",K401,K408)))","v":903907}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H385","v":3099690},{"$f":"VLOOKUP(H399,A399:C403,3)","v":0.3},{"$f":"INDEX(D399:D403,MATCH(I399,C399:C403,0))","v":150000},{"$f":"INDEX(E399:E403,MATCH(I399,C399:C403,0))","v":19000},{"$f":"IF(H399>H403,VLOOKUP(H399,A399:F403,6),0)","v":0},{"$f":"VLOOKUP(H399,A399:G403,7)","v":0}]
[{"$f":"B399+1","v":50001},60000,0.1,{"$f":"B399","v":50000},{"$f":"(B400-B399)*C400","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B400+1","v":60001},150000,0.2,{"$f":"B400","v":60000},{"$f":"E400+(B401-B400)*C401","v":19000},0,0,{"$f":"IF(I399=C403,E402+ROUND((H399-J399),0)*I399,IF(I399=C402,E401+ROUND((H399-J399)*I399,0),IF(I399=C401,E400+ROUND((H399-J399)*I399,0),IF(I399=C400,E399+ROUND((H399-J399)*I399,0),E398+ROUND((H399-J399)*I399,0)))))","v":903907},{"$f":"MIN(K403:L403)","v":0},{"$f":"ROUND(SUM(H401+I401)*M399,0)","v":0},{"$f":"SUM(H401:J401)","v":903907}]
[{"$f":"B401+1","v":150001},null,0.3,{"$f":"B401","v":150000},{"$f":"IF(J399=0,0,E401)","v":19000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H396","v":0},{"$f":"IF(H399>H403,H399-H403,0)","v":3099690},{"$f":"IF(I403>0,ROUND(I403*I399,0),0)","v":929907},{"$f":"I403-J403","v":2169783},{"$f":"IF(H401>0,ROUND(H401*L399,0),0)","v":0},{"$f":"IF(K403>L403,0,L403-K403)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H385","v":3099690},{"$f":"VLOOKUP(H406,A406:C410,3)","v":0.3},{"$f":"INDEX(D406:D410,MATCH(I406,C406:C410,0))","v":150000},{"$f":"INDEX(E406:E410,MATCH(I406,C406:C410,0))","v":19000},{"$f":"IF(H406>H410,VLOOKUP(H406,A406:F410,6),0)","v":0},{"$f":"VLOOKUP(H406,A406:G410,7)","v":0}]
[{"$f":"B406+1","v":50001},60000,0.1,{"$f":"B406","v":50000},{"$f":"(B407-B406)*C407","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B407+1","v":60001},150000,0.2,{"$f":"B407","v":60000},{"$f":"E407+(B408-B407)*C408","v":19000},0,0,{"$f":"IF(I406=C410,E409+ROUND((H406-J406),0)*I406,IF(I406=C409,E408+ROUND((H406-J406)*I406,0),IF(I406=C408,E407+ROUND((H406-J406)*I406,0),IF(I406=C407,E406+ROUND((H406-J406)*I406,0),E405+ROUND((H406-J406)*I406,0)))))","v":903907},{"$f":"MIN(K410:L410)","v":0},{"$f":"ROUND(SUM(H408+I408)*M406,0)","v":0},{"$f":"SUM(H408:J408)","v":903907}]
[{"$f":"B408+1","v":150001},null,0.3,{"$f":"B408","v":150000},{"$f":"IF(J406=0,0,E408)","v":19000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H403","v":0},{"$f":"IF(H406>H410,H406-H410,0)","v":3099690},{"$f":"IF(I410>0,ROUND(I410*I406,0),0)","v":929907},{"$f":"I410-J410","v":2169783},{"$f":"IF(H408>0,ROUND(H408*L406,0),0)","v":0},{"$f":"IF(K410>L410,0,L410-K410)","v":0}]
[null,null,1999,{"$f":"C411+1","v":2000},null,"1999-00"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C411","v":1999},{"$f":"D411","v":2000}]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":3099690},{"$f":"VLOOKUP(H414,A414:C418,3)","v":0.3},{"$f":"INDEX(D414:D418,MATCH(I414,C414:C418,0))","v":150000},{"$f":"INDEX(E414:E418,MATCH(I414,C414:C418,0))","v":19000},{"$f":"IF(H414>H418,VLOOKUP(H414,A414:F418,6),0)","v":0.1},{"$f":"VLOOKUP(H414,A414:G418,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B414,IF($E$3=\"Female\",B421,IF($E$3=\"Senior Citizen\",B428,B435)))","v":50000},0]
[{"$f":"B414+1","v":50001},60000,0.1,{"$f":"B414","v":50000},{"$f":"(B415-B414)*C415","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O414+1","v":50001},60000,0.1]
[{"$f":"B415+1","v":60001},150000,0.2,{"$f":"B415","v":60000},{"$f":"E415+(B416-B415)*C416","v":19000},0.1,0,{"$f":"IF(I414=C418,E417+ROUND((H414-J414),0)*I414,IF(I414=C417,E416+ROUND((H414-J414)*I414,0),IF(I414=C416,E415+ROUND((H414-J414)*I414,0),IF(I414=C415,E414+ROUND((H414-J414)*I414,0),E413+ROUND((H414-J414)*I414,0)))))","v":903907},{"$f":"MIN(K418:L418)","v":90391},{"$f":"ROUND(SUM(H416+I416)*M414,0)","v":0},{"$f":"SUM(H416:J416)","v":994298},null,null,{"$f":"O415+1","v":60001},150000,0.2]
[{"$f":"B416+1","v":150001},null,0.3,{"$f":"B416","v":150000},{"$f":"IF(J414=0,0,E416)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O416+1","v":150001},0,0.3]
["Surcharge Limit",null,null,60000,null,null,null,60000,{"$f":"IF(H414>H418,H414-H418,0)","v":3039690},{"$f":"IF(I418>0,ROUND(I418*I414,0),0)","v":911907},{"$f":"I418-J418","v":2127783},{"$f":"IF(H416>0,ROUND(H416*L414,0),0)","v":90391},{"$f":"IF(K418>L418,0,L418-K418)","v":0},{"$f":"O417+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H416,IF($E$3=\"Female\",H423,IF($E$3=\"Senior Citizen\",H430,H437)))","v":903907}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I416,IF($E$3=\"Female\",I423,IF($E$3=\"Senior Citizen\",I430,I437)))","v":90391}]
[0,50000,0,0,0,0,0,{"$f":"H414","v":3099690},{"$f":"VLOOKUP(H421,A421:C425,3)","v":0.3},{"$f":"INDEX(D421:D425,MATCH(I421,C421:C425,0))","v":150000},{"$f":"INDEX(E421:E425,MATCH(I421,C421:C425,0))","v":19000},{"$f":"IF(H421>H425,VLOOKUP(H421,A421:F425,6),0)","v":0.1},{"$f":"VLOOKUP(H421,A421:G425,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J416,IF($E$3=\"Female\",J423,IF($E$3=\"Senior Citizen\",J430,J437)))","v":0}]
[{"$f":"B421+1","v":50001},60000,0.1,{"$f":"B421","v":50000},{"$f":"(B422-B421)*C422","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K416,IF($E$3=\"Female\",K423,IF($E$3=\"Senior Citizen\",K430,K437)))","v":994298}]
[{"$f":"B422+1","v":60001},150000,0.2,{"$f":"B422","v":60000},{"$f":"E422+(B423-B422)*C423","v":19000},0.1,0,{"$f":"IF(I421=C425,E424+ROUND((H421-J421),0)*I421,IF(I421=C424,E423+ROUND((H421-J421)*I421,0),IF(I421=C423,E422+ROUND((H421-J421)*I421,0),IF(I421=C422,E421+ROUND((H421-J421)*I421,0),E420+ROUND((H421-J421)*I421,0)))))","v":903907},{"$f":"MIN(K425:L425)","v":90391},{"$f":"ROUND(SUM(H423+I423)*M421,0)","v":0},{"$f":"SUM(H423:J423)","v":994298},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A413,IF($E$3=\"Female\",A420,IF($E$3=\"Senior Citizen\",A427,A434)))","v":"Not defined"}]
[{"$f":"B423+1","v":150001},null,0.3,{"$f":"B423","v":150000},{"$f":"IF(J421=0,0,E423)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M418,IF($E$3=\"Female\",M425,IF($E$3=\"Senior Citizen\",M432,M439)))","v":0}]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H418","v":60000},{"$f":"IF(H421>H425,H421-H425,0)","v":3039690},{"$f":"IF(I425>0,ROUND(I425*I421,0),0)","v":911907},{"$f":"I425-J425","v":2127783},{"$f":"IF(H423>0,ROUND(H423*L421,0),0)","v":90391},{"$f":"IF(K425>L425,0,L425-K425)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K416,IF($E$3=\"Female\",K423,IF($E$3=\"Senior Citizen\",K430,K437)))","v":994298}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H414","v":3099690},{"$f":"VLOOKUP(H428,A428:C432,3)","v":0.3},{"$f":"INDEX(D428:D432,MATCH(I428,C428:C432,0))","v":150000},{"$f":"INDEX(E428:E432,MATCH(I428,C428:C432,0))","v":19000},{"$f":"IF(H428>H432,VLOOKUP(H428,A428:F432,6),0)","v":0.1},{"$f":"VLOOKUP(H428,A428:G432,7)","v":0}]
[{"$f":"B428+1","v":50001},60000,0.1,{"$f":"B428","v":50000},{"$f":"(B429-B428)*C429","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B429+1","v":60001},150000,0.2,{"$f":"B429","v":60000},{"$f":"E429+(B430-B429)*C430","v":19000},0.1,0,{"$f":"IF(I428=C432,E431+ROUND((H428-J428),0)*I428,IF(I428=C431,E430+ROUND((H428-J428)*I428,0),IF(I428=C430,E429+ROUND((H428-J428)*I428,0),IF(I428=C429,E428+ROUND((H428-J428)*I428,0),E427+ROUND((H428-J428)*I428,0)))))","v":903907},{"$f":"MIN(K432:L432)","v":90391},{"$f":"ROUND(SUM(H430+I430)*M428,0)","v":0},{"$f":"SUM(H430:J430)","v":994298}]
[{"$f":"B430+1","v":150001},null,0.3,{"$f":"B430","v":150000},{"$f":"IF(J428=0,0,E430)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H425","v":60000},{"$f":"IF(H428>H432,H428-H432,0)","v":3039690},{"$f":"IF(I432>0,ROUND(I432*I428,0),0)","v":911907},{"$f":"I432-J432","v":2127783},{"$f":"IF(H430>0,ROUND(H430*L428,0),0)","v":90391},{"$f":"IF(K432>L432,0,L432-K432)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H414","v":3099690},{"$f":"VLOOKUP(H435,A435:C439,3)","v":0.3},{"$f":"INDEX(D435:D439,MATCH(I435,C435:C439,0))","v":150000},{"$f":"INDEX(E435:E439,MATCH(I435,C435:C439,0))","v":19000},{"$f":"IF(H435>H439,VLOOKUP(H435,A435:F439,6),0)","v":0.1},{"$f":"VLOOKUP(H435,A435:G439,7)","v":0}]
[{"$f":"B435+1","v":50001},60000,0.1,{"$f":"B435","v":50000},{"$f":"(B436-B435)*C436","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B436+1","v":60001},150000,0.2,{"$f":"B436","v":60000},{"$f":"E436+(B437-B436)*C437","v":19000},0.1,0,{"$f":"IF(I435=C439,E438+ROUND((H435-J435),0)*I435,IF(I435=C438,E437+ROUND((H435-J435)*I435,0),IF(I435=C437,E436+ROUND((H435-J435)*I435,0),IF(I435=C436,E435+ROUND((H435-J435)*I435,0),E434+ROUND((H435-J435)*I435,0)))))","v":903907},{"$f":"MIN(K439:L439)","v":90391},{"$f":"ROUND(SUM(H437+I437)*M435,0)","v":0},{"$f":"SUM(H437:J437)","v":994298}]
[{"$f":"B437+1","v":150001},null,0.3,{"$f":"B437","v":150000},{"$f":"IF(J435=0,0,E437)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H432","v":60000},{"$f":"IF(H435>H439,H435-H439,0)","v":3039690},{"$f":"IF(I439>0,ROUND(I439*I435,0),0)","v":911907},{"$f":"I439-J439","v":2127783},{"$f":"IF(H437>0,ROUND(H437*L435,0),0)","v":90391},{"$f":"IF(K439>L439,0,L439-K439)","v":0}]
[null,null,2000,{"$f":"C440+1","v":2001},null,"2000-01"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C440","v":2000},{"$f":"D440","v":2001}]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":3099690},{"$f":"VLOOKUP(H443,A443:C447,3)","v":0.3},{"$f":"INDEX(D443:D447,MATCH(I443,C443:C447,0))","v":150000},{"$f":"INDEX(E443:E447,MATCH(I443,C443:C447,0))","v":19000},{"$f":"IF(H443>H447,VLOOKUP(H443,A443:F447,6),0)","v":0.17},{"$f":"VLOOKUP(H443,A443:G447,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B443,IF($E$3=\"Female\",B450,IF($E$3=\"Senior Citizen\",B457,B464)))","v":50000},0]
[{"$f":"B443+1","v":50001},60000,0.1,{"$f":"B443","v":50000},{"$f":"(B444-B443)*C444","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O443+1","v":50001},60000,0.1]
[{"$f":"B444+1","v":60001},150000,0.2,{"$f":"B444","v":60000},{"$f":"E444+(B445-B444)*C445","v":19000},0.12,0,{"$f":"IF(I443=C447,E446+ROUND((H443-J443),0)*I443,IF(I443=C446,E445+ROUND((H443-J443)*I443,0),IF(I443=C445,E444+ROUND((H443-J443)*I443,0),IF(I443=C444,E443+ROUND((H443-J443)*I443,0),E442+ROUND((H443-J443)*I443,0)))))","v":903907},{"$f":"MIN(K447:L447)","v":153664},{"$f":"ROUND(SUM(H445+I445)*M443,0)","v":0},{"$f":"SUM(H445:J445)","v":1057571},null,null,{"$f":"O444+1","v":60001},150000,0.2]
[{"$f":"B445+1","v":150001},null,0.3,{"$f":"B445","v":150000},{"$f":"IF(J443=0,0,E445)","v":19000},0.17,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O445+1","v":150001},0,0.3]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"IF(H443>150000,150000,60000)","v":150000},{"$f":"IF(H443>H447,H443-H447,0)","v":2949690},{"$f":"IF(I447>0,ROUND(I447*I443,0),0)","v":884907},{"$f":"I447-J447","v":2064783},{"$f":"IF(H445>0,ROUND(H445*L443,0),0)","v":153664},{"$f":"IF(K447>L447,0,L447-K447)","v":0},{"$f":"O446+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H445,IF($E$3=\"Female\",H452,IF($E$3=\"Senior Citizen\",H459,H466)))","v":903907}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I445,IF($E$3=\"Female\",I452,IF($E$3=\"Senior Citizen\",I459,I466)))","v":153664}]
[0,50000,0,0,0,0,0,{"$f":"H443","v":3099690},{"$f":"VLOOKUP(H450,A450:C454,3)","v":0.3},{"$f":"INDEX(D450:D454,MATCH(I450,C450:C454,0))","v":150000},{"$f":"INDEX(E450:E454,MATCH(I450,C450:C454,0))","v":19000},{"$f":"IF(H450>H454,VLOOKUP(H450,A450:F454,6),0)","v":0.17},{"$f":"VLOOKUP(H450,A450:G454,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J445,IF($E$3=\"Female\",J452,IF($E$3=\"Senior Citizen\",J459,J466)))","v":0}]
[{"$f":"B450+1","v":50001},60000,0.1,{"$f":"B450","v":50000},{"$f":"(B451-B450)*C451","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K445,IF($E$3=\"Female\",K452,IF($E$3=\"Senior Citizen\",K459,K466)))","v":1057571}]
[{"$f":"B451+1","v":60001},150000,0.2,{"$f":"B451","v":60000},{"$f":"E451+(B452-B451)*C452","v":19000},0.12,0,{"$f":"IF(I450=C454,E453+ROUND((H450-J450),0)*I450,IF(I450=C453,E452+ROUND((H450-J450)*I450,0),IF(I450=C452,E451+ROUND((H450-J450)*I450,0),IF(I450=C451,E450+ROUND((H450-J450)*I450,0),E449+ROUND((H450-J450)*I450,0)))))","v":903907},{"$f":"MIN(K454:L454)","v":153664},{"$f":"ROUND(SUM(H452+I452)*M450,0)","v":0},{"$f":"SUM(H452:J452)","v":1057571},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A442,IF($E$3=\"Female\",A449,IF($E$3=\"Senior Citizen\",A456,A463)))","v":"(below 65 years)"}]
[{"$f":"B452+1","v":150001},null,0.3,{"$f":"B452","v":150000},{"$f":"IF(J450=0,0,E452)","v":19000},0.17,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M447,IF($E$3=\"Female\",M454,IF($E$3=\"Senior Citizen\",M461,M468)))","v":0}]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"IF(H450>150000,150000,60000)","v":150000},{"$f":"IF(H450>H454,H450-H454,0)","v":2949690},{"$f":"IF(I454>0,ROUND(I454*I450,0),0)","v":884907},{"$f":"I454-J454","v":2064783},{"$f":"IF(H452>0,ROUND(H452*L450,0),0)","v":153664},{"$f":"IF(K454>L454,0,L454-K454)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K445,IF($E$3=\"Female\",K452,IF($E$3=\"Senior Citizen\",K459,K466)))","v":1057571}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 65 years)"]
[0,50000,0,0,0,0,0,{"$f":"H443","v":3099690},{"$f":"VLOOKUP(H457,A457:C461,3)","v":0.3},{"$f":"INDEX(D457:D461,MATCH(I457,C457:C461,0))","v":150000},{"$f":"INDEX(E457:E461,MATCH(I457,C457:C461,0))","v":19000},{"$f":"IF(H457>H461,VLOOKUP(H457,A457:F461,6),0)","v":0.17},{"$f":"VLOOKUP(H457,A457:G461,7)","v":0}]
[{"$f":"B457+1","v":50001},60000,0.1,{"$f":"B457","v":50000},{"$f":"(B458-B457)*C458","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B458+1","v":60001},150000,0.2,{"$f":"B458","v":60000},{"$f":"E458+(B459-B458)*C459","v":19000},0.12,0,{"$f":"IF(I457=C461,E460+ROUND((H457-J457),0)*I457,IF(I457=C460,E459+ROUND((H457-J457)*I457,0),IF(I457=C459,E458+ROUND((H457-J457)*I457,0),IF(I457=C458,E457+ROUND((H457-J457)*I457,0),E456+ROUND((H457-J457)*I457,0)))))","v":903907},{"$f":"MIN(K461:L461)","v":153664},{"$f":"ROUND(SUM(H459+I459)*M457,0)","v":0},{"$f":"SUM(H459:J459)","v":1057571}]
[{"$f":"B459+1","v":150001},null,0.3,{"$f":"B459","v":150000},{"$f":"IF(J457=0,0,E459)","v":19000},0.17,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"IF(H457>150000,150000,60000)","v":150000},{"$f":"IF(H457>H461,H457-H461,0)","v":2949690},{"$f":"IF(I461>0,ROUND(I461*I457,0),0)","v":884907},{"$f":"I461-J461","v":2064783},{"$f":"IF(H459>0,ROUND(H459*L457,0),0)","v":153664},{"$f":"IF(K461>L461,0,L461-K461)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H457","v":3099690},{"$f":"VLOOKUP(H464,A464:C468,3)","v":0.3},{"$f":"INDEX(D464:D468,MATCH(I464,C464:C468,0))","v":150000},{"$f":"INDEX(E464:E468,MATCH(I464,C464:C468,0))","v":19000},{"$f":"IF(H464>H468,VLOOKUP(H464,A464:F468,6),0)","v":0.17},{"$f":"VLOOKUP(H464,A464:G468,7)","v":0}]
[{"$f":"B464+1","v":50001},60000,0.1,{"$f":"B464","v":50000},{"$f":"(B465-B464)*C465","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B465+1","v":60001},150000,0.2,{"$f":"B465","v":60000},{"$f":"E465+(B466-B465)*C466","v":19000},0.12,0,{"$f":"IF(I464=C468,E467+ROUND((H464-J464),0)*I464,IF(I464=C467,E466+ROUND((H464-J464)*I464,0),IF(I464=C466,E465+ROUND((H464-J464)*I464,0),IF(I464=C465,E464+ROUND((H464-J464)*I464,0),E463+ROUND((H464-J464)*I464,0)))))","v":903907},{"$f":"MIN(K468:L468)","v":153664},{"$f":"ROUND(SUM(H466+I466)*M464,0)","v":0},{"$f":"SUM(H466:J466)","v":1057571}]
[{"$f":"B466+1","v":150001},null,0.3,{"$f":"B466","v":150000},{"$f":"IF(J464=0,0,E466)","v":19000},0.17,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"IF(H464>150000,150000,60000)","v":150000},{"$f":"IF(H464>H468,H464-H468,0)","v":2949690},{"$f":"IF(I468>0,ROUND(I468*I464,0),0)","v":884907},{"$f":"I468-J468","v":2064783},{"$f":"IF(H466>0,ROUND(H466*L464,0),0)","v":153664},{"$f":"IF(K468>L468,0,L468-K468)","v":0}]
[null,null,2001,{"$f":"C469+1","v":2002},null,"2001-02"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C469","v":2001},{"$f":"D469","v":2002}]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":3099690},{"$f":"VLOOKUP(H472,A472:C476,3)","v":0.3},{"$f":"INDEX(D472:D476,MATCH(I472,C472:C476,0))","v":150000},{"$f":"INDEX(E472:E476,MATCH(I472,C472:C476,0))","v":19000},{"$f":"IF(H472>H476,VLOOKUP(H472,A472:F476,6),0)","v":0.02},{"$f":"VLOOKUP(H472,A472:G476,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B472,IF($E$3=\"Female\",B479,IF($E$3=\"Senior Citizen\",B486,B493)))","v":50000},0]
[{"$f":"B472+1","v":50001},60000,0.1,{"$f":"B472","v":50000},{"$f":"(B473-B472)*C473","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O472+1","v":50001},60000,0.1]
[{"$f":"B473+1","v":60001},150000,0.2,{"$f":"B473","v":60000},{"$f":"E473+(B474-B473)*C474","v":19000},0.02,0,{"$f":"IF(I472=C476,E475+ROUND((H472-J472),0)*I472,IF(I472=C475,E474+ROUND((H472-J472)*I472,0),IF(I472=C474,E473+ROUND((H472-J472)*I472,0),IF(I472=C473,E472+ROUND((H472-J472)*I472,0),E471+ROUND((H472-J472)*I472,0)))))","v":903907},{"$f":"MIN(K476:L476)","v":18078},{"$f":"ROUND(SUM(H474+I474)*M472,0)","v":0},{"$f":"SUM(H474:J474)","v":921985},null,null,{"$f":"O473+1","v":60001},150000,0.2]
[{"$f":"B474+1","v":150001},null,0.3,{"$f":"B474","v":150000},{"$f":"IF(J472=0,0,E474)","v":19000},0.02,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O474+1","v":150001},0,0.3]
["Surcharge Limit",null,null,60000,null,null,null,60000,{"$f":"IF(H472>H476,H472-H476,0)","v":3039690},{"$f":"IF(I476>0,ROUND(I476*I472,0),0)","v":911907},{"$f":"I476-J476","v":2127783},{"$f":"IF(H474>0,ROUND(H474*L472,0),0)","v":18078},{"$f":"IF(K476>L476,0,L476-K476)","v":0},{"$f":"O475+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H474,IF($E$3=\"Female\",H481,IF($E$3=\"Senior Citizen\",H488,H495)))","v":903907}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I474,IF($E$3=\"Female\",I481,IF($E$3=\"Senior Citizen\",I488,I495)))","v":18078}]
[0,50000,0,0,0,0,0,{"$f":"H472","v":3099690},{"$f":"VLOOKUP(H479,A479:C483,3)","v":0.3},{"$f":"INDEX(D479:D483,MATCH(I479,C479:C483,0))","v":150000},{"$f":"INDEX(E479:E483,MATCH(I479,C479:C483,0))","v":19000},{"$f":"IF(H479>H483,VLOOKUP(H479,A479:F483,6),0)","v":0.02},{"$f":"VLOOKUP(H479,A479:G483,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J474,IF($E$3=\"Female\",J481,IF($E$3=\"Senior Citizen\",J488,J495)))","v":0}]
[{"$f":"B479+1","v":50001},60000,0.1,{"$f":"B479","v":50000},{"$f":"(B480-B479)*C480","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K474,IF($E$3=\"Female\",K481,IF($E$3=\"Senior Citizen\",K488,K495)))","v":921985}]
[{"$f":"B480+1","v":60001},150000,0.2,{"$f":"B480","v":60000},{"$f":"E480+(B481-B480)*C481","v":19000},0.02,0,{"$f":"IF(I479=C483,E482+ROUND((H479-J479),0)*I479,IF(I479=C482,E481+ROUND((H479-J479)*I479,0),IF(I479=C481,E480+ROUND((H479-J479)*I479,0),IF(I479=C480,E479+ROUND((H479-J479)*I479,0),E478+ROUND((H479-J479)*I479,0)))))","v":903907},{"$f":"MIN(K483:L483)","v":18078},{"$f":"ROUND(SUM(H481+I481)*M479,0)","v":0},{"$f":"SUM(H481:J481)","v":921985},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A471,IF($E$3=\"Female\",A478,IF($E$3=\"Senior Citizen\",A485,A492)))","v":"(below 65 years)"}]
[{"$f":"B481+1","v":150001},null,0.3,{"$f":"B481","v":150000},{"$f":"IF(J479=0,0,E481)","v":19000},0.02,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M476,IF($E$3=\"Female\",M483,IF($E$3=\"Senior Citizen\",M490,M497)))","v":0}]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H476","v":60000},{"$f":"IF(H479>H483,H479-H483,0)","v":3039690},{"$f":"IF(I483>0,ROUND(I483*I479,0),0)","v":911907},{"$f":"I483-J483","v":2127783},{"$f":"IF(H481>0,ROUND(H481*L479,0),0)","v":18078},{"$f":"IF(K483>L483,0,L483-K483)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K474,IF($E$3=\"Female\",K481,IF($E$3=\"Senior Citizen\",K488,K495)))","v":921985}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 65 years)"]
[0,50000,0,0,0,0,0,{"$f":"H472","v":3099690},{"$f":"VLOOKUP(H486,A486:C490,3)","v":0.3},{"$f":"INDEX(D486:D490,MATCH(I486,C486:C490,0))","v":150000},{"$f":"INDEX(E486:E490,MATCH(I486,C486:C490,0))","v":19000},{"$f":"IF(H486>H490,VLOOKUP(H486,A486:F490,6),0)","v":0.1},{"$f":"VLOOKUP(H486,A486:G490,7)","v":0}]
[{"$f":"B486+1","v":50001},60000,0.1,{"$f":"B486","v":50000},{"$f":"(B487-B486)*C487","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B487+1","v":60001},150000,0.2,{"$f":"B487","v":60000},{"$f":"E487+(B488-B487)*C488","v":19000},0.1,0,{"$f":"IF(I486=C490,E489+ROUND((H486-J486),0)*I486,IF(I486=C489,E488+ROUND((H486-J486)*I486,0),IF(I486=C488,E487+ROUND((H486-J486)*I486,0),IF(I486=C487,E486+ROUND((H486-J486)*I486,0),E485+ROUND((H486-J486)*I486,0)))))","v":903907},{"$f":"MIN(K490:L490)","v":90391},{"$f":"ROUND(SUM(H488+I488)*M486,0)","v":0},{"$f":"SUM(H488:J488)","v":994298}]
[{"$f":"B488+1","v":150001},null,0.3,{"$f":"B488","v":150000},{"$f":"IF(J486=0,0,E488)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H483","v":60000},{"$f":"IF(H486>H490,H486-H490,0)","v":3039690},{"$f":"IF(I490>0,ROUND(I490*I486,0),0)","v":911907},{"$f":"I490-J490","v":2127783},{"$f":"IF(H488>0,ROUND(H488*L486,0),0)","v":90391},{"$f":"IF(K490>L490,0,L490-K490)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H472","v":3099690},{"$f":"VLOOKUP(H493,A493:C497,3)","v":0.3},{"$f":"INDEX(D493:D497,MATCH(I493,C493:C497,0))","v":150000},{"$f":"INDEX(E493:E497,MATCH(I493,C493:C497,0))","v":19000},{"$f":"IF(H493>H497,VLOOKUP(H493,A493:F497,6),0)","v":0.02},{"$f":"VLOOKUP(H493,A493:G497,7)","v":0}]
[{"$f":"B493+1","v":50001},60000,0.1,{"$f":"B493","v":50000},{"$f":"(B494-B493)*C494","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B494+1","v":60001},150000,0.2,{"$f":"B494","v":60000},{"$f":"E494+(B495-B494)*C495","v":19000},0.02,0,{"$f":"IF(I493=C497,E496+ROUND((H493-J493),0)*I493,IF(I493=C496,E495+ROUND((H493-J493)*I493,0),IF(I493=C495,E494+ROUND((H493-J493)*I493,0),IF(I493=C494,E493+ROUND((H493-J493)*I493,0),E492+ROUND((H493-J493)*I493,0)))))","v":903907},{"$f":"MIN(K497:L497)","v":18078},{"$f":"ROUND(SUM(H495+I495)*M493,0)","v":0},{"$f":"SUM(H495:J495)","v":921985}]
[{"$f":"B495+1","v":150001},null,0.3,{"$f":"B495","v":150000},{"$f":"IF(J493=0,0,E495)","v":19000},0.02,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H490","v":60000},{"$f":"IF(H493>H497,H493-H497,0)","v":3039690},{"$f":"IF(I497>0,ROUND(I497*I493,0),0)","v":911907},{"$f":"I497-J497","v":2127783},{"$f":"IF(H495>0,ROUND(H495*L493,0),0)","v":18078},{"$f":"IF(K497>L497,0,L497-K497)","v":0}]
[null,null,2002,{"$f":"C498+1","v":2003},null,"2002-03"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C498","v":2002},{"$f":"D498","v":2003}]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":3099690},{"$f":"VLOOKUP(H501,A501:C505,3)","v":0.3},{"$f":"INDEX(D501:D505,MATCH(I501,C501:C505,0))","v":150000},{"$f":"INDEX(E501:E505,MATCH(I501,C501:C505,0))","v":19000},{"$f":"IF(H501>H505,VLOOKUP(H501,A501:F505,6),0)","v":0.05},{"$f":"VLOOKUP(H501,A501:G505,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B501,IF($E$3=\"Female\",B508,IF($E$3=\"Senior Citizen\",B515,B522)))","v":50000},0]
[{"$f":"B501+1","v":50001},60000,0.1,{"$f":"B501","v":50000},{"$f":"(B502-B501)*C502","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O501+1","v":50001},60000,0.1]
[{"$f":"B502+1","v":60001},150000,0.2,{"$f":"B502","v":60000},{"$f":"E502+(B503-B502)*C503","v":19000},0.05,0,{"$f":"IF(I501=C505,E504+ROUND((H501-J501),0)*I501,IF(I501=C504,E503+ROUND((H501-J501)*I501,0),IF(I501=C503,E502+ROUND((H501-J501)*I501,0),IF(I501=C502,E501+ROUND((H501-J501)*I501,0),E500+ROUND((H501-J501)*I501,0)))))","v":903907},{"$f":"MIN(K505:L505)","v":45195},{"$f":"ROUND(SUM(H503+I503)*M501,0)","v":0},{"$f":"SUM(H503:J503)","v":949102},null,null,{"$f":"O502+1","v":60001},150000,0.2]
[{"$f":"B503+1","v":150001},null,0.3,{"$f":"B503","v":150000},{"$f":"IF(J501=0,0,E503)","v":19000},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O503+1","v":150001},0,0.3]
["Surcharge Limit",null,null,60000,null,null,null,60000,{"$f":"IF(H501>H505,H501-H505,0)","v":3039690},{"$f":"IF(I505>0,ROUND(I505*I501,0),0)","v":911907},{"$f":"I505-J505","v":2127783},{"$f":"IF(H503>0,ROUND(H503*L501,0),0)","v":45195},{"$f":"IF(K505>L505,0,L505-K505)","v":0},{"$f":"O504+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H503,IF($E$3=\"Female\",H510,IF($E$3=\"Senior Citizen\",H517,H524)))","v":903907}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I503,IF($E$3=\"Female\",I510,IF($E$3=\"Senior Citizen\",I517,I524)))","v":45195}]
[0,50000,0,0,0,0,0,{"$f":"H501","v":3099690},{"$f":"VLOOKUP(H508,A508:C512,3)","v":0.3},{"$f":"INDEX(D508:D512,MATCH(I508,C508:C512,0))","v":150000},{"$f":"INDEX(E508:E512,MATCH(I508,C508:C512,0))","v":19000},{"$f":"IF(H508>H512,VLOOKUP(H508,A508:F512,6),0)","v":0.05},{"$f":"VLOOKUP(H508,A508:G512,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J503,IF($E$3=\"Female\",J510,IF($E$3=\"Senior Citizen\",J517,J524)))","v":0}]
[{"$f":"B508+1","v":50001},60000,0.1,{"$f":"B508","v":50000},{"$f":"(B509-B508)*C509","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K503,IF($E$3=\"Female\",K510,IF($E$3=\"Senior Citizen\",K517,K524)))","v":949102}]
[{"$f":"B509+1","v":60001},150000,0.2,{"$f":"B509","v":60000},{"$f":"E509+(B510-B509)*C510","v":19000},0.05,0,{"$f":"IF(I508=C512,E511+ROUND((H508-J508),0)*I508,IF(I508=C511,E510+ROUND((H508-J508)*I508,0),IF(I508=C510,E509+ROUND((H508-J508)*I508,0),IF(I508=C509,E508+ROUND((H508-J508)*I508,0),E507+ROUND((H508-J508)*I508,0)))))","v":903907},{"$f":"MIN(K512:L512)","v":45195},{"$f":"ROUND(SUM(H510+I510)*M508,0)","v":0},{"$f":"SUM(H510:J510)","v":949102},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A500,IF($E$3=\"Female\",A507,IF($E$3=\"Senior Citizen\",A514,A521)))","v":"(below 65 years)"}]
[{"$f":"B510+1","v":150001},null,0.3,{"$f":"B510","v":150000},{"$f":"IF(J508=0,0,E510)","v":19000},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M505,IF($E$3=\"Female\",M512,IF($E$3=\"Senior Citizen\",M519,M526)))","v":0}]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H505","v":60000},{"$f":"IF(H508>H512,H508-H512,0)","v":3039690},{"$f":"IF(I512>0,ROUND(I512*I508,0),0)","v":911907},{"$f":"I512-J512","v":2127783},{"$f":"IF(H510>0,ROUND(H510*L508,0),0)","v":45195},{"$f":"IF(K512>L512,0,L512-K512)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K503,IF($E$3=\"Female\",K510,IF($E$3=\"Senior Citizen\",K517,K524)))","v":949102}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 65 years)"]
[0,50000,0,0,0,0,0,{"$f":"H501","v":3099690},{"$f":"VLOOKUP(H515,A515:C519,3)","v":0.3},{"$f":"INDEX(D515:D519,MATCH(I515,C515:C519,0))","v":150000},{"$f":"INDEX(E515:E519,MATCH(I515,C515:C519,0))","v":19000},{"$f":"IF(H515>H519,VLOOKUP(H515,A515:F519,6),0)","v":0.05},{"$f":"VLOOKUP(H515,A515:G519,7)","v":0}]
[{"$f":"B515+1","v":50001},60000,0.1,{"$f":"B515","v":50000},{"$f":"(B516-B515)*C516","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B516+1","v":60001},150000,0.2,{"$f":"B516","v":60000},{"$f":"E516+(B517-B516)*C517","v":19000},0.05,0,{"$f":"IF(I515=C519,E518+ROUND((H515-J515),0)*I515,IF(I515=C518,E517+ROUND((H515-J515)*I515,0),IF(I515=C517,E516+ROUND((H515-J515)*I515,0),IF(I515=C516,E515+ROUND((H515-J515)*I515,0),E514+ROUND((H515-J515)*I515,0)))))","v":903907},{"$f":"MIN(K519:L519)","v":45195},{"$f":"ROUND(SUM(H517+I517)*M515,0)","v":0},{"$f":"SUM(H517:J517)","v":949102}]
[{"$f":"B517+1","v":150001},null,0.3,{"$f":"B517","v":150000},{"$f":"IF(J515=0,0,E517)","v":19000},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H512","v":60000},{"$f":"IF(H515>H519,H515-H519,0)","v":3039690},{"$f":"IF(I519>0,ROUND(I519*I515,0),0)","v":911907},{"$f":"I519-J519","v":2127783},{"$f":"IF(H517>0,ROUND(H517*L515,0),0)","v":45195},{"$f":"IF(K519>L519,0,L519-K519)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H501","v":3099690},{"$f":"VLOOKUP(H522,A522:C526,3)","v":0.3},{"$f":"INDEX(D522:D526,MATCH(I522,C522:C526,0))","v":150000},{"$f":"INDEX(E522:E526,MATCH(I522,C522:C526,0))","v":19000},{"$f":"IF(H522>H526,VLOOKUP(H522,A522:F526,6),0)","v":0.05},{"$f":"VLOOKUP(H522,A522:G526,7)","v":0}]
[{"$f":"B522+1","v":50001},60000,0.1,{"$f":"B522","v":50000},{"$f":"(B523-B522)*C523","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B523+1","v":60001},150000,0.2,{"$f":"B523","v":60000},{"$f":"E523+(B524-B523)*C524","v":19000},0.05,0,{"$f":"IF(I522=C526,E525+ROUND((H522-J522),0)*I522,IF(I522=C525,E524+ROUND((H522-J522)*I522,0),IF(I522=C524,E523+ROUND((H522-J522)*I522,0),IF(I522=C523,E522+ROUND((H522-J522)*I522,0),E521+ROUND((H522-J522)*I522,0)))))","v":903907},{"$f":"MIN(K526:L526)","v":45195},{"$f":"ROUND(SUM(H524+I524)*M522,0)","v":0},{"$f":"SUM(H524:J524)","v":949102}]
[{"$f":"B524+1","v":150001},null,0.3,{"$f":"B524","v":150000},{"$f":"IF(J522=0,0,E524)","v":19000},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H519","v":60000},{"$f":"IF(H522>H526,H522-H526,0)","v":3039690},{"$f":"IF(I526>0,ROUND(I526*I522,0),0)","v":911907},{"$f":"I526-J526","v":2127783},{"$f":"IF(H524>0,ROUND(H524*L522,0),0)","v":45195},{"$f":"IF(K526>L526,0,L526-K526)","v":0}]
[null,null,2003,{"$f":"C527+1","v":2004},null,"2003-04"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C527","v":2003},{"$f":"D527","v":2004}]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":3099690},{"$f":"VLOOKUP(H530,A530:C534,3)","v":0.3},{"$f":"INDEX(D530:D534,MATCH(I530,C530:C534,0))","v":150000},{"$f":"INDEX(E530:E534,MATCH(I530,C530:C534,0))","v":19000},{"$f":"IF(H530>H534,VLOOKUP(H530,A530:F534,6),0)","v":0.1},{"$f":"VLOOKUP(H530,A530:G534,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B530,IF($E$3=\"Female\",B537,IF($E$3=\"Senior Citizen\",B544,B551)))","v":50000},0]
[{"$f":"B530+1","v":50001},60000,0.1,{"$f":"B530","v":50000},{"$f":"(B531-B530)*C531","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O530+1","v":50001},60000,0.1]
[{"$f":"B531+1","v":60001},150000,0.2,{"$f":"B531","v":60000},{"$f":"E531+(B532-B531)*C532","v":19000},0.1,0,{"$f":"IF(I530=C534,E533+ROUND((H530-J530),0)*I530,IF(I530=C533,E532+ROUND((H530-J530)*I530,0),IF(I530=C532,E531+ROUND((H530-J530)*I530,0),IF(I530=C531,E530+ROUND((H530-J530)*I530,0),E529+ROUND((H530-J530)*I530,0)))))","v":903907},{"$f":"MIN(K534:L534)","v":90391},{"$f":"ROUND(SUM(H532+I532)*M530,0)","v":0},{"$f":"SUM(H532:J532)","v":994298},null,null,{"$f":"O531+1","v":60001},150000,0.2]
[{"$f":"B532+1","v":150001},null,0.3,{"$f":"B532","v":150000},{"$f":"IF(J530=0,0,E532)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O532+1","v":150001},0,0.3]
["Surcharge Limit",null,null,850000,null,null,null,850000,{"$f":"IF(H530>H534,H530-H534,0)","v":2249690},{"$f":"IF(I534>0,ROUND(I534*I530,0),0)","v":674907},{"$f":"I534-J534","v":1574783},{"$f":"IF(H532>0,ROUND(H532*L530,0),0)","v":90391},{"$f":"IF(K534>L534,0,L534-K534)","v":0},{"$f":"O533+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H532,IF($E$3=\"Female\",H539,IF($E$3=\"Senior Citizen\",H546,H553)))","v":903907}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I532,IF($E$3=\"Female\",I539,IF($E$3=\"Senior Citizen\",I546,I553)))","v":90391}]
[0,50000,0,0,0,0,0,{"$f":"H530","v":3099690},{"$f":"VLOOKUP(H537,A537:C541,3)","v":0.3},{"$f":"INDEX(D537:D541,MATCH(I537,C537:C541,0))","v":150000},{"$f":"INDEX(E537:E541,MATCH(I537,C537:C541,0))","v":19000},{"$f":"IF(H537>H541,VLOOKUP(H537,A537:F541,6),0)","v":0.1},{"$f":"VLOOKUP(H537,A537:G541,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J532,IF($E$3=\"Female\",J539,IF($E$3=\"Senior Citizen\",J546,J553)))","v":0}]
[{"$f":"B537+1","v":50001},60000,0.1,{"$f":"B537","v":50000},{"$f":"(B538-B537)*C538","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K532,IF($E$3=\"Female\",K539,IF($E$3=\"Senior Citizen\",K546,K553)))","v":994298}]
[{"$f":"B538+1","v":60001},150000,0.2,{"$f":"B538","v":60000},{"$f":"E538+(B539-B538)*C539","v":19000},0.1,0,{"$f":"IF(I537=C541,E540+ROUND((H537-J537),0)*I537,IF(I537=C540,E539+ROUND((H537-J537)*I537,0),IF(I537=C539,E538+ROUND((H537-J537)*I537,0),IF(I537=C538,E537+ROUND((H537-J537)*I537,0),E536+ROUND((H537-J537)*I537,0)))))","v":903907},{"$f":"MIN(K541:L541)","v":90391},{"$f":"ROUND(SUM(H539+I539)*M537,0)","v":0},{"$f":"SUM(H539:J539)","v":994298},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A529,IF($E$3=\"Female\",A536,IF($E$3=\"Senior Citizen\",A543,A550)))","v":"(below 65 years)"}]
[{"$f":"B539+1","v":150001},null,0.3,{"$f":"B539","v":150000},{"$f":"IF(J537=0,0,E539)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M534,IF($E$3=\"Female\",M541,IF($E$3=\"Senior Citizen\",M548,M555)))","v":0}]
["Surcharge Limit",null,null,850000,null,null,null,{"$f":"H534","v":850000},{"$f":"IF(H537>H541,H537-H541,0)","v":2249690},{"$f":"IF(I541>0,ROUND(I541*I537,0),0)","v":674907},{"$f":"I541-J541","v":1574783},{"$f":"IF(H539>0,ROUND(H539*L537,0),0)","v":90391},{"$f":"IF(K541>L541,0,L541-K541)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K532,IF($E$3=\"Female\",K539,IF($E$3=\"Senior Citizen\",K546,K553)))","v":994298}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 65 years)"]
[0,50000,0,0,0,0,0,{"$f":"H530","v":3099690},{"$f":"VLOOKUP(H544,A544:C548,3)","v":0.3},{"$f":"INDEX(D544:D548,MATCH(I544,C544:C548,0))","v":150000},{"$f":"INDEX(E544:E548,MATCH(I544,C544:C548,0))","v":19000},{"$f":"IF(H544>H548,VLOOKUP(H544,A544:F548,6),0)","v":0.1},{"$f":"VLOOKUP(H544,A544:G548,7)","v":0}]
[{"$f":"B544+1","v":50001},60000,0.1,{"$f":"B544","v":50000},{"$f":"(B545-B544)*C545","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B545+1","v":60001},150000,0.2,{"$f":"B545","v":60000},{"$f":"E545+(B546-B545)*C546","v":19000},0.1,0,{"$f":"IF(I544=C548,E547+ROUND((H544-J544),0)*I544,IF(I544=C547,E546+ROUND((H544-J544)*I544,0),IF(I544=C546,E545+ROUND((H544-J544)*I544,0),IF(I544=C545,E544+ROUND((H544-J544)*I544,0),E543+ROUND((H544-J544)*I544,0)))))","v":903907},{"$f":"MIN(K548:L548)","v":90391},{"$f":"ROUND(SUM(H546+I546)*M544,0)","v":0},{"$f":"SUM(H546:J546)","v":994298}]
[{"$f":"B546+1","v":150001},null,0.3,{"$f":"B546","v":150000},{"$f":"IF(J544=0,0,E546)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,850000,null,null,null,{"$f":"H541","v":850000},{"$f":"IF(H544>H548,H544-H548,0)","v":2249690},{"$f":"IF(I548>0,ROUND(I548*I544,0),0)","v":674907},{"$f":"I548-J548","v":1574783},{"$f":"IF(H546>0,ROUND(H546*L544,0),0)","v":90391},{"$f":"IF(K548>L548,0,L548-K548)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H530","v":3099690},{"$f":"VLOOKUP(H551,A551:C555,3)","v":0.3},{"$f":"INDEX(D551:D555,MATCH(I551,C551:C555,0))","v":150000},{"$f":"INDEX(E551:E555,MATCH(I551,C551:C555,0))","v":19000},{"$f":"IF(H551>H555,VLOOKUP(H551,A551:F555,6),0)","v":0.1},{"$f":"VLOOKUP(H551,A551:G555,7)","v":0}]
[{"$f":"B551+1","v":50001},60000,0.1,{"$f":"B551","v":50000},{"$f":"(B552-B551)*C552","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B552+1","v":60001},150000,0.2,{"$f":"B552","v":60000},{"$f":"E552+(B553-B552)*C553","v":19000},0.1,0,{"$f":"IF(I551=C555,E554+ROUND((H551-J551),0)*I551,IF(I551=C554,E553+ROUND((H551-J551)*I551,0),IF(I551=C553,E552+ROUND((H551-J551)*I551,0),IF(I551=C552,E551+ROUND((H551-J551)*I551,0),E550+ROUND((H551-J551)*I551,0)))))","v":903907},{"$f":"MIN(K555:L555)","v":90391},{"$f":"ROUND(SUM(H553+I553)*M551,0)","v":0},{"$f":"SUM(H553:J553)","v":994298}]
[{"$f":"B553+1","v":150001},null,0.3,{"$f":"B553","v":150000},{"$f":"IF(J551=0,0,E553)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,850000,null,null,null,{"$f":"H548","v":850000},{"$f":"IF(H551>H555,H551-H555,0)","v":2249690},{"$f":"IF(I555>0,ROUND(I555*I551,0),0)","v":674907},{"$f":"I555-J555","v":1574783},{"$f":"IF(H553>0,ROUND(H553*L551,0),0)","v":90391},{"$f":"IF(K555>L555,0,L555-K555)","v":0}]
[null,null,2004,{"$f":"C556+1","v":2005},null,"2004-05"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,null,null,null,null,null,null,null,null,null,null,null,2004,{"$f":"AC557+1","v":2005},null,"2004-05"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C556","v":2004},{"$f":"D556","v":2005},null,null,null,null,null,null,null,null,null,null,"Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":3099690},{"$f":"VLOOKUP(H559,A559:C563,3)","v":0.3},{"$f":"INDEX(D559:D563,MATCH(I559,C559:C563,0))","v":150000},{"$f":"INDEX(E559:E563,MATCH(I559,C559:C563,0))","v":19000},{"$f":"IF(H559>H563,VLOOKUP(H559,A559:F563,6),0)","v":0.1},{"$f":"VLOOKUP(H559,A559:G563,7)","v":0.02},0,{"$f":"IF($E$3=\"Male\",B559,IF($E$3=\"Female\",B566,IF($E$3=\"Senior Citizen\",B573,B580)))","v":50000},0,null,null,null,null,null,null,null,null,null,null,"(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"AC557","v":2004},{"$f":"AD557","v":2005}]
[{"$f":"B559+1","v":50001},60000,0.1,{"$f":"B559","v":50000},{"$f":"(B560-B559)*C560","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O559+1","v":50001},60000,0.1,null,null,null,null,null,null,null,null,null,null,0,50000,0,0,0,0,0,{"$f":"$E$4","v":3099690},{"$f":"VLOOKUP(AH560,AA560:AC564,3)","v":0.3},{"$f":"INDEX(AD560:AD564,MATCH(AI560,AC560:AC564,0))","v":150000},{"$f":"INDEX(AE560:AE564,MATCH(AI560,AC560:AC564,0))","v":19000},{"$f":"IF(AH560>AH564,VLOOKUP(AH560,AA560:AF564,6),0)","v":0.1},{"$f":"VLOOKUP(AH560,AA560:AG564,7)","v":0.02},0,{"$f":"IF($E$3=\"Male\",AB560,IF($E$3=\"Female\",AB567,IF($E$3=\"Senior Citizen\",AB574,AB581)))","v":50000},0]
[{"$f":"B560+1","v":60001},150000,0.2,{"$f":"B560","v":60000},{"$f":"E560+(B561-B560)*C561","v":19000},0.1,0.02,{"$f":"IF(I559=C563,E562+ROUND((H559-J559),0)*I559,IF(I559=C562,E561+ROUND((H559-J559)*I559,0),IF(I559=C561,E560+ROUND((H559-J559)*I559,0),IF(I559=C560,E559+ROUND((H559-J559)*I559,0),E558+ROUND((H559-J559)*I559,0)))))-$AP$577","v":903907},{"$f":"MIN(K563:L563)","v":90391},{"$f":"ROUND(SUM(H561+I561)*M559,0)","v":19886},{"$f":"SUM(H561:J561)","v":1014184},null,null,{"$f":"O560+1","v":60001},150000,0.2,null,null,null,null,null,null,null,null,null,null,{"$f":"AB560+1","v":50001},60000,0.1,{"$f":"AB560","v":50000},{"$f":"(AB561-AB560)*AC561","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"AO560+1","v":50001},60000,0.1]
[{"$f":"B561+1","v":150001},null,0.3,{"$f":"B561","v":150000},{"$f":"IF(J559=0,0,E561)","v":19000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O561+1","v":150001},0,0.3,null,null,null,null,null,null,null,null,null,null,{"$f":"AB561+1","v":60001},150000,0.2,{"$f":"AB561","v":60000},{"$f":"AE561+(AB562-AB561)*AC562","v":19000},0.1,0.02,{"$f":"IF(AI560=AC564,AE563+ROUND((AH560-AJ560),0)*AI560,IF(AI560=AC563,AE562+ROUND((AH560-AJ560)*AI560,0),IF(AI560=AC562,AE561+ROUND((AH560-AJ560)*AI560,0),IF(AI560=AC561,AE560+ROUND((AH560-AJ560)*AI560,0),AE559+ROUND((AH560-AJ560)*AI560,0)))))","v":903907},{"$f":"MIN(AK564:AL564)","v":90391},{"$f":"ROUND(SUM(AH562+AI562)*AM560,0)","v":19886},{"$f":"SUM(AH562:AJ562)","v":1014184},null,null,{"$f":"AO561+1","v":60001},150000,0.2]
["Surcharge Limit",null,null,850000,null,null,null,850000,{"$f":"IF(H559>H563,H559-H563,0)","v":2249690},{"$f":"IF(I563>0,ROUND(I563*I559,0),0)","v":674907},{"$f":"I563-J563","v":1574783},{"$f":"IF(H561>0,ROUND(H561*L559,0),0)","v":90391},{"$f":"IF(K563>L563,0,L563-K563)","v":0},{"$f":"O562+1","v":1},0,0,null,null,null,null,null,null,null,null,null,null,{"$f":"AB562+1","v":150001},null,0.3,{"$f":"AB562","v":150000},{"$f":"IF(AJ560=0,0,AE562)","v":19000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"AO562+1","v":150001},0,0.3]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H561,IF($E$3=\"Female\",H568,IF($E$3=\"Senior Citizen\",H575,H582)))","v":903907},null,null,null,null,null,null,null,null,null,null,"Surcharge Limit",null,null,850000,null,null,null,850000,{"$f":"IF(AH560>AH564,AH560-AH564,0)","v":2249690},{"$f":"IF(AI564>0,ROUND(AI564*AI560,0),0)","v":674907},{"$f":"AI564-AJ564","v":1574783},{"$f":"IF(AH562>0,ROUND(AH562*AL560,0),0)","v":90391},{"$f":"IF(AK564>AL564,0,AL564-AK564)","v":0},{"$f":"AO563+1","v":1},0,0]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I561,IF($E$3=\"Female\",I568,IF($E$3=\"Senior Citizen\",I575,I582)))","v":90391},null,null,null,null,null,null,null,null,null,null,"Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",AH562,IF($E$3=\"Female\",AH569,IF($E$3=\"Senior Citizen\",AH576,AH583)))","v":903907}]
[0,50000,0,0,0,0,0,{"$f":"H559","v":3099690},{"$f":"VLOOKUP(H566,A566:C570,3)","v":0.3},{"$f":"INDEX(D566:D570,MATCH(I566,C566:C570,0))","v":150000},{"$f":"INDEX(E566:E570,MATCH(I566,C566:C570,0))","v":19000},{"$f":"IF(H566>H570,VLOOKUP(H566,A566:F570,6),0)","v":0.1},{"$f":"VLOOKUP(H566,A566:G570,7)","v":0.02},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J561,IF($E$3=\"Female\",J568,IF($E$3=\"Senior Citizen\",J575,J582)))","v":19886},null,null,null,null,null,null,null,null,null,null,"(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",AI562,IF($E$3=\"Female\",AI569,IF($E$3=\"Senior Citizen\",AI576,AI583)))","v":90391}]
[{"$f":"B566+1","v":50001},60000,0.1,{"$f":"B566","v":50000},{"$f":"(B567-B566)*C567","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K561,IF($E$3=\"Female\",K568,IF($E$3=\"Senior Citizen\",K575,K582)))","v":1014184},null,null,null,null,null,null,null,null,null,null,0,50000,0,0,0,0,0,{"$f":"AH560","v":3099690},{"$f":"VLOOKUP(AH567,AA567:AC571,3)","v":0.3},{"$f":"INDEX(AD567:AD571,MATCH(AI567,AC567:AC571,0))","v":150000},{"$f":"INDEX(AE567:AE571,MATCH(AI567,AC567:AC571,0))","v":19000},{"$f":"IF(AH567>AH571,VLOOKUP(AH567,AA567:AF571,6),0)","v":0.1},{"$f":"VLOOKUP(AH567,AA567:AG571,7)","v":0.02},"E. CESS",null,{"$f":"IF($E$3=\"Male\",AJ562,IF($E$3=\"Female\",AJ569,IF($E$3=\"Senior Citizen\",AJ576,AJ583)))","v":19886}]
[{"$f":"B567+1","v":60001},150000,0.2,{"$f":"B567","v":60000},{"$f":"E567+(B568-B567)*C568","v":19000},0.1,0.02,{"$f":"IF(I566=C570,E569+ROUND((H566-J566),0)*I566,IF(I566=C569,E568+ROUND((H566-J566)*I566,0),IF(I566=C568,E567+ROUND((H566-J566)*I566,0),IF(I566=C567,E566+ROUND((H566-J566)*I566,0),E565+ROUND((H566-J566)*I566,0)))))-$AP$577","v":903907},{"$f":"MIN(K570:L570)","v":90391},{"$f":"ROUND(SUM(H568+I568)*M566,0)","v":19886},{"$f":"SUM(H568:J568)","v":1014184},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A558,IF($E$3=\"Female\",A565,IF($E$3=\"Senior Citizen\",A572,A579)))","v":"(below 65 years)"},null,null,null,null,null,null,null,null,null,null,{"$f":"AB567+1","v":50001},60000,0.1,{"$f":"AB567","v":50000},{"$f":"(AB568-AB567)*AC568","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",AK562,IF($E$3=\"Female\",AK569,IF($E$3=\"Senior Citizen\",AK576,AK583)))","v":1014184}]
[{"$f":"B568+1","v":150001},null,0.3,{"$f":"B568","v":150000},{"$f":"IF(J566=0,0,E568)","v":19000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M563,IF($E$3=\"Female\",M570,IF($E$3=\"Senior Citizen\",M577,M584)))","v":0},null,null,null,null,null,null,null,null,null,null,{"$f":"AB568+1","v":60001},150000,0.2,{"$f":"AB568","v":60000},{"$f":"AE568+(AB569-AB568)*AC569","v":19000},0.1,0.02,{"$f":"IF(AI567=AC571,AE570+ROUND((AH567-AJ567),0)*AI567,IF(AI567=AC570,AE569+ROUND((AH567-AJ567)*AI567,0),IF(AI567=AC569,AE568+ROUND((AH567-AJ567)*AI567,0),IF(AI567=AC568,AE567+ROUND((AH567-AJ567)*AI567,0),AE566+ROUND((AH567-AJ567)*AI567,0)))))","v":903907},{"$f":"MIN(AK571:AL571)","v":90391},{"$f":"ROUND(SUM(AH569+AI569)*AM567,0)","v":19886},{"$f":"SUM(AH569:AJ569)","v":1014184},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",AA559,IF($E$3=\"Female\",AA566,IF($E$3=\"Senior Citizen\",AA573,AA580)))","v":"(below 65 years)"}]
["Surcharge Limit",null,null,850000,null,null,null,{"$f":"H563","v":850000},{"$f":"IF(H566>H570,H566-H570,0)","v":2249690},{"$f":"IF(I570>0,ROUND(I570*I566,0),0)","v":674907},{"$f":"I570-J570","v":1574783},{"$f":"IF(H568>0,ROUND(H568*L566,0),0)","v":90391},{"$f":"IF(K570>L570,0,L570-K570)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K561,IF($E$3=\"Female\",K568,IF($E$3=\"Senior Citizen\",K575,K582)))","v":1014184},null,null,null,null,null,null,null,null,null,null,{"$f":"AB569+1","v":150001},null,0.3,{"$f":"AB569","v":150000},{"$f":"IF(AJ567=0,0,AE569)","v":19000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",AM564,IF($E$3=\"Female\",AM571,IF($E$3=\"Senior Citizen\",AM578,AM585)))","v":0}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess",null,null,null,null,null,null,null,null,null,null,null,null,null,"Surcharge Limit",null,null,850000,null,null,null,{"$f":"AH564","v":850000},{"$f":"IF(AH567>AH571,AH567-AH571,0)","v":2249690},{"$f":"IF(AI571>0,ROUND(AI571*AI567,0),0)","v":674907},{"$f":"AI571-AJ571","v":1574783},{"$f":"IF(AH569>0,ROUND(AH569*AL567,0),0)","v":90391},{"$f":"IF(AK571>AL571,0,AL571-AK571)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",AK562,IF($E$3=\"Female\",AK569,IF($E$3=\"Senior Citizen\",AK576,AK583)))","v":1014184}]
["(Above 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"Treatment of sect 80D",null,null,null,null,null,null,null,null,null,null,null,null,"Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
[0,50000,0,0,0,0,0,{"$f":"H559","v":3099690},{"$f":"VLOOKUP(H573,A573:C577,3)","v":0.3},{"$f":"INDEX(D573:D577,MATCH(I573,C573:C577,0))","v":150000},{"$f":"INDEX(E573:E577,MATCH(I573,C573:C577,0))","v":19000},{"$f":"IF(H573>H577,VLOOKUP(H573,A573:F577,6),0)","v":0.1},{"$f":"VLOOKUP(H573,A573:G577,7)","v":0.02},"Taxable income",null,{"$f":"H559","v":3099690},null,null,null,null,null,null,null,null,null,null,"(Above 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"Treatment of sect 80D"]
[{"$f":"B573+1","v":50001},60000,0.1,{"$f":"B573","v":50000},{"$f":"(B574-B573)*C574","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"Due Tax",null,{"$f":"P564","v":903907},null,null,null,null,null,null,null,null,null,null,0,50000,0,0,0,0,0,{"$f":"AH560","v":3099690},{"$f":"VLOOKUP(AH574,AA574:AC578,3)","v":0.3},{"$f":"INDEX(AD574:AD578,MATCH(AI574,AC574:AC578,0))","v":150000},{"$f":"INDEX(AE574:AE578,MATCH(AI574,AC574:AC578,0))","v":19000},{"$f":"IF(AH574>AH578,VLOOKUP(AH574,AA574:AF578,6),0)","v":0.1},{"$f":"VLOOKUP(AH574,AA574:AG578,7)","v":0.02},"Taxable income",null,{"$f":"AH560","v":3099690}]
[{"$f":"B574+1","v":60001},150000,0.2,{"$f":"B574","v":60000},{"$f":"E574+(B575-B574)*C575","v":19000},0.1,0.02,{"$f":"IF(I573=C577,E576+ROUND((H573-J573),0)*I573,IF(I573=C576,E575+ROUND((H573-J573)*I573,0),IF(I573=C575,E574+ROUND((H573-J573)*I573,0),IF(I573=C574,E573+ROUND((H573-J573)*I573,0),E572+ROUND((H573-J573)*I573,0)))))-$AP$577","v":903907},{"$f":"MIN(K577:L577)","v":90391},{"$f":"ROUND(SUM(H575+I575)*M573,0)","v":19886},{"$f":"SUM(H575:J575)","v":1014184},null,null,"Calculated amt",null,{"$f":"IF(P573<100000,P574,P574-(P573-100000))","v":-2095783},null,null,null,null,null,null,null,null,null,null,{"$f":"AB574+1","v":50001},60000,0.1,{"$f":"AB574","v":50000},{"$f":"(AB575-AB574)*AC575","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"Due Tax",null,{"$f":"AP565","v":903907}]
[{"$f":"B575+1","v":150001},null,0.3,{"$f":"B575","v":150000},{"$f":"IF(J573=0,0,E575)","v":19000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Rebate u/s 80D",null,{"$f":"IF(P575>0,P575,0)","v":0},null,null,null,null,null,null,null,null,null,null,{"$f":"AB575+1","v":60001},150000,0.2,{"$f":"AB575","v":60000},{"$f":"AE575+(AB576-AB575)*AC576","v":19000},0.1,0.02,{"$f":"IF(AI574=AC578,AE577+ROUND((AH574-AJ574),0)*AI574,IF(AI574=AC577,AE576+ROUND((AH574-AJ574)*AI574,0),IF(AI574=AC576,AE575+ROUND((AH574-AJ574)*AI574,0),IF(AI574=AC575,AE574+ROUND((AH574-AJ574)*AI574,0),AE573+ROUND((AH574-AJ574)*AI574,0)))))","v":903907},{"$f":"MIN(AK578:AL578)","v":90391},{"$f":"ROUND(SUM(AH576+AI576)*AM574,0)","v":19886},{"$f":"SUM(AH576:AJ576)","v":1014184},null,null,"Calculated amt",null,{"$f":"IF(AP574<100000,AP575,AP575-(AP574-100000))","v":-2095783}]
["Surcharge Limit",null,null,850000,null,null,null,{"$f":"H570","v":850000},{"$f":"IF(H573>H577,H573-H577,0)","v":2249690},{"$f":"IF(I577>0,ROUND(I577*I573,0),0)","v":674907},{"$f":"I577-J577","v":1574783},{"$f":"IF(H575>0,ROUND(H575*L573,0),0)","v":90391},{"$f":"IF(K577>L577,0,L577-K577)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AB576+1","v":150001},null,0.3,{"$f":"AB576","v":150000},{"$f":"IF(AJ574=0,0,AE576)","v":19000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Rebate u/s 80D",null,{"$f":"IF(AP576>0,AP576,0)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess",null,null,null,null,null,null,null,null,null,null,null,null,null,"Surcharge Limit",null,null,850000,null,null,null,{"$f":"AH571","v":850000},{"$f":"IF(AH574>AH578,AH574-AH578,0)","v":2249690},{"$f":"IF(AI578>0,ROUND(AI578*AI574,0),0)","v":674907},{"$f":"AI578-AJ578","v":1574783},{"$f":"IF(AH576>0,ROUND(AH576*AL574,0),0)","v":90391},{"$f":"IF(AK578>AL578,0,AL578-AK578)","v":0}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
[0,50000,0,0,0,0,0,{"$f":"H559","v":3099690},{"$f":"VLOOKUP(H580,A580:C584,3)","v":0.3},{"$f":"INDEX(D580:D584,MATCH(I580,C580:C584,0))","v":150000},{"$f":"INDEX(E580:E584,MATCH(I580,C580:C584,0))","v":19000},{"$f":"IF(H580>H584,VLOOKUP(H580,A580:F584,6),0)","v":0.1},{"$f":"VLOOKUP(H580,A580:G584,7)","v":0.02},null,null,null,null,null,null,null,null,null,null,null,null,null,"Not defined"]
[{"$f":"B580+1","v":50001},60000,0.1,{"$f":"B580","v":50000},{"$f":"(B581-B580)*C581","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,50000,0,0,0,0,0,{"$f":"AH560","v":3099690},{"$f":"VLOOKUP(AH581,AA581:AC585,3)","v":0.3},{"$f":"INDEX(AD581:AD585,MATCH(AI581,AC581:AC585,0))","v":150000},{"$f":"INDEX(AE581:AE585,MATCH(AI581,AC581:AC585,0))","v":19000},{"$f":"IF(AH581>AH585,VLOOKUP(AH581,AA581:AF585,6),0)","v":0.1},{"$f":"VLOOKUP(AH581,AA581:AG585,7)","v":0.02}]
[{"$f":"B581+1","v":60001},150000,0.2,{"$f":"B581","v":60000},{"$f":"E581+(B582-B581)*C582","v":19000},0.1,0.02,{"$f":"IF(I580=C584,E583+ROUND((H580-J580),0)*I580,IF(I580=C583,E582+ROUND((H580-J580)*I580,0),IF(I580=C582,E581+ROUND((H580-J580)*I580,0),IF(I580=C581,E580+ROUND((H580-J580)*I580,0),E579+ROUND((H580-J580)*I580,0)))))-$AP$577","v":903907},{"$f":"MIN(K584:L584)","v":90391},{"$f":"ROUND(SUM(H582+I582)*M580,0)","v":19886},{"$f":"SUM(H582:J582)","v":1014184},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AB581+1","v":50001},60000,0.1,{"$f":"AB581","v":50000},{"$f":"(AB582-AB581)*AC582","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B582+1","v":150001},null,0.3,{"$f":"B582","v":150000},{"$f":"IF(J580=0,0,E582)","v":19000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AB582+1","v":60001},150000,0.2,{"$f":"AB582","v":60000},{"$f":"AE582+(AB583-AB582)*AC583","v":19000},0.1,0.02,{"$f":"IF(AI581=AC585,AE584+ROUND((AH581-AJ581),0)*AI581,IF(AI581=AC584,AE583+ROUND((AH581-AJ581)*AI581,0),IF(AI581=AC583,AE582+ROUND((AH581-AJ581)*AI581,0),IF(AI581=AC582,AE581+ROUND((AH581-AJ581)*AI581,0),AE580+ROUND((AH581-AJ581)*AI581,0)))))","v":903907},{"$f":"MIN(AK585:AL585)","v":90391},{"$f":"ROUND(SUM(AH583+AI583)*AM581,0)","v":19886},{"$f":"SUM(AH583:AJ583)","v":1014184}]
["Surcharge Limit",null,null,850000,null,null,null,{"$f":"H577","v":850000},{"$f":"IF(H580>H584,H580-H584,0)","v":2249690},{"$f":"IF(I584>0,ROUND(I584*I580,0),0)","v":674907},{"$f":"I584-J584","v":1574783},{"$f":"IF(H582>0,ROUND(H582*L580,0),0)","v":90391},{"$f":"IF(K584>L584,0,L584-K584)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AB583+1","v":150001},null,0.3,{"$f":"AB583","v":150000},{"$f":"IF(AJ581=0,0,AE583)","v":19000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[null,null,2005,{"$f":"C585+1","v":2006},null,"2005-06",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Surcharge Limit",null,null,850000,null,null,null,{"$f":"AH578","v":850000},{"$f":"IF(AH581>AH585,AH581-AH585,0)","v":2249690},{"$f":"IF(AI585>0,ROUND(AI585*AI581,0),0)","v":674907},{"$f":"AI585-AJ585","v":1574783},{"$f":"IF(AH583>0,ROUND(AH583*AL581,0),0)","v":90391},{"$f":"IF(AK585>AL585,0,AL585-AK585)","v":0}]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C585","v":2005},{"$f":"D585","v":2006}]
[0,100000,0,0,0,0,0,{"$f":"$E$4","v":3099690},{"$f":"VLOOKUP(H588,A588:C592,3)","v":0.3},{"$f":"INDEX(D588:D592,MATCH(I588,C588:C592,0))","v":250000},{"$f":"INDEX(E588:E592,MATCH(I588,C588:C592,0))","v":25000},{"$f":"IF(H588>H592,VLOOKUP(H588,A588:F592,6),0)","v":0.1},{"$f":"VLOOKUP(H588,A588:G592,7)","v":0.02},0,{"$f":"IF($E$3=\"Male\",B588,IF($E$3=\"Female\",B595,IF($E$3=\"Senior Citizen\",B602,B609)))","v":100000},0]
[{"$f":"B588+1","v":100001},150000,0.1,{"$f":"B588","v":100000},{"$f":"(B589-B588)*C589","v":5000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O588+1","v":100001},150000,0.1]
[{"$f":"B589+1","v":150001},250000,0.2,{"$f":"B589","v":150000},{"$f":"E589+(B590-B589)*C590","v":25000},0.1,0.02,{"$f":"IF(I588=C592,E591+ROUND((H588-J588),0)*I588,IF(I588=C591,E590+ROUND((H588-J588)*I588,0),IF(I588=C590,E589+ROUND((H588-J588)*I588,0),IF(I588=C589,E588+ROUND((H588-J588)*I588,0),E587+ROUND((H588-J588)*I588,0)))))","v":879907},{"$f":"MIN(K592:L592)","v":87991},{"$f":"ROUND(SUM(H590+I590)*M588,0)","v":19358},{"$f":"SUM(H590:J590)","v":987256},null,null,{"$f":"O589+1","v":150001},250000,0.2]
[{"$f":"B590+1","v":250001},null,0.3,{"$f":"B590","v":250000},{"$f":"IF(J588=0,0,E590)","v":25000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O590+1","v":250001},0,0.3]
["Surcharge Limit",null,null,1000000,null,null,null,1000000,{"$f":"IF(H588>H592,H588-H592,0)","v":2099690},{"$f":"IF(I592>0,ROUND(I592*I588,0),0)","v":629907},{"$f":"I592-J592","v":1469783},{"$f":"IF(H590>0,ROUND(H590*L588,0),0)","v":87991},{"$f":"IF(K592>L592,0,L592-K592)","v":0},{"$f":"O591+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H590,IF($E$3=\"Female\",H597,IF($E$3=\"Senior Citizen\",H604,H611)))","v":879907}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I590,IF($E$3=\"Female\",I597,IF($E$3=\"Senior Citizen\",I604,I611)))","v":87991}]
[0,135000,0,0,0,0,0,{"$f":"H588","v":3099690},{"$f":"VLOOKUP(H595,A595:C599,3)","v":0.3},{"$f":"INDEX(D595:D599,MATCH(I595,C595:C599,0))","v":250000},{"$f":"INDEX(E595:E599,MATCH(I595,C595:C599,0))","v":21500},{"$f":"IF(H595>H599,VLOOKUP(H595,A595:F599,6),0)","v":0.1},{"$f":"VLOOKUP(H595,A595:G599,7)","v":0.02},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J590,IF($E$3=\"Female\",J597,IF($E$3=\"Senior Citizen\",J604,J611)))","v":19358}]
[{"$f":"B595+1","v":135001},150000,0.1,{"$f":"B595","v":135000},{"$f":"(B596-B595)*C596","v":1500},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K590,IF($E$3=\"Female\",K597,IF($E$3=\"Senior Citizen\",K604,K611)))","v":987256}]
[{"$f":"B596+1","v":150001},250000,0.2,{"$f":"B596","v":150000},{"$f":"E596+(B597-B596)*C597","v":21500},0.1,0.02,{"$f":"IF(I595=C599,E598+ROUND((H595-J595),0)*I595,IF(I595=C598,E597+ROUND((H595-J595)*I595,0),IF(I595=C597,E596+ROUND((H595-J595)*I595,0),IF(I595=C596,E595+ROUND((H595-J595)*I595,0),E594+ROUND((H595-J595)*I595,0)))))","v":876407},{"$f":"MIN(K599:L599)","v":87641},{"$f":"ROUND(SUM(H597+I597)*M595,0)","v":19281},{"$f":"SUM(H597:J597)","v":983329},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A587,IF($E$3=\"Female\",A594,IF($E$3=\"Senior Citizen\",A601,A608)))","v":"(below 65 years)"}]
[{"$f":"B597+1","v":250001},null,0.3,{"$f":"B597","v":250000},{"$f":"IF(J595=0,0,E597)","v":21500},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M592,IF($E$3=\"Female\",M599,IF($E$3=\"Senior Citizen\",M606,M613)))","v":0}]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H592","v":1000000},{"$f":"IF(H595>H599,H595-H599,0)","v":2099690},{"$f":"IF(I599>0,ROUND(I599*I595,0),0)","v":629907},{"$f":"I599-J599","v":1469783},{"$f":"IF(H597>0,ROUND(H597*L595,0),0)","v":87641},{"$f":"IF(K599>L599,0,L599-K599)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K590,IF($E$3=\"Female\",K597,IF($E$3=\"Senior Citizen\",K604,K611)))","v":987256}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 65 years)"]
[0,185000,0,0,0,0,0,{"$f":"H588","v":3099690},{"$f":"VLOOKUP(H602,A602:C606,3)","v":0.3},{"$f":"INDEX(D602:D606,MATCH(I602,C602:C606,0))","v":250000},{"$f":"INDEX(E602:E606,MATCH(I602,C602:C606,0))","v":13000},{"$f":"IF(H602>H606,VLOOKUP(H602,A602:F606,6),0)","v":0.1},{"$f":"VLOOKUP(H602,A602:G606,7)","v":0.02}]
[{"$f":"B602+1","v":185001},250000,0.2,{"$f":"B602","v":185000},{"$f":"(B603-B602)*C603","v":13000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B603+1","v":250001},null,0.3,{"$f":"B603","v":250000},{"$f":"IF(J602=0,0,E603)","v":13000},0.1,0.02,{"$f":"IF(I602=C606,E605+ROUND((H602-J602),0)*I602,IF(I602=C605,E604+ROUND((H602-J602)*I602,0),IF(I602=C604,E603+ROUND((H602-J602)*I602,0),IF(I602=C603,E602+ROUND((H602-J602)*I602,0),E601+ROUND((H602-J602)*I602,0)))))","v":867907},{"$f":"MIN(K606:L606)","v":86791},{"$f":"ROUND(SUM(H604+I604)*M602,0)","v":19094},{"$f":"SUM(H604:J604)","v":973792}]
[null,null,null,{"$f":"B604","v":0},{"$f":"IF(J602=0,0,E604)","v":13000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H599","v":1000000},{"$f":"IF(H602>H606,H602-H606,0)","v":2099690},{"$f":"IF(I606>0,ROUND(I606*I602,0),0)","v":629907},{"$f":"I606-J606","v":1469783},{"$f":"IF(H604>0,ROUND(H604*L602,0),0)","v":86791},{"$f":"IF(K606>L606,0,L606-K606)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,185000,0,0,0,0,0,{"$f":"H588","v":3099690},{"$f":"VLOOKUP(H609,A609:C613,3)","v":0.3},{"$f":"INDEX(D609:D613,MATCH(I609,C609:C613,0))","v":250000},{"$f":"INDEX(E609:E613,MATCH(I609,C609:C613,0))","v":13000},{"$f":"IF(H609>H613,VLOOKUP(H609,A609:F613,6),0)","v":0.1},{"$f":"VLOOKUP(H609,A609:G613,7)","v":0.02}]
[{"$f":"B609+1","v":185001},250000,0.2,{"$f":"B609","v":185000},{"$f":"(B610-B609)*C610","v":13000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B610+1","v":250001},null,0.3,{"$f":"B610","v":250000},{"$f":"IF(J609=0,0,E610)","v":13000},0.1,0.02,{"$f":"IF(I609=C613,E612+ROUND((H609-J609),0)*I609,IF(I609=C612,E611+ROUND((H609-J609)*I609,0),IF(I609=C611,E610+ROUND((H609-J609)*I609,0),IF(I609=C610,E609+ROUND((H609-J609)*I609,0),E608+ROUND((H609-J609)*I609,0)))))","v":867907},{"$f":"MIN(K613:L613)","v":86791},{"$f":"ROUND(SUM(H611+I611)*M609,0)","v":19094},{"$f":"SUM(H611:J611)","v":973792}]
[null,null,null,{"$f":"B611","v":0},{"$f":"IF(J609=0,0,E611)","v":13000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H606","v":1000000},{"$f":"IF(H609>H613,H609-H613,0)","v":2099690},{"$f":"IF(I613>0,ROUND(I613*I609,0),0)","v":629907},{"$f":"I613-J613","v":1469783},{"$f":"IF(H611>0,ROUND(H611*L609,0),0)","v":86791},{"$f":"IF(K613>L613,0,L613-K613)","v":0}]
[null,null,2006,{"$f":"C614+1","v":2007},null,"2006-07"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C614","v":2006},{"$f":"D614","v":2007}]
[0,100000,0,0,0,0,0,{"$f":"$E$4","v":3099690},{"$f":"VLOOKUP(H617,A617:C621,3)","v":0.3},{"$f":"INDEX(D617:D621,MATCH(I617,C617:C621,0))","v":250000},{"$f":"INDEX(E617:E621,MATCH(I617,C617:C621,0))","v":25000},{"$f":"IF(H617>H621,VLOOKUP(H617,A617:F621,6),0)","v":0.1},{"$f":"VLOOKUP(H617,A617:G621,7)","v":0.02},0,{"$f":"IF($E$3=\"Male\",B617,IF($E$3=\"Female\",B624,IF($E$3=\"Senior Citizen\",B631,B638)))","v":100000},0]
[{"$f":"B617+1","v":100001},150000,0.1,{"$f":"B617","v":100000},{"$f":"(B618-B617)*C618","v":5000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O617+1","v":100001},150000,0.1]
[{"$f":"B618+1","v":150001},250000,0.2,{"$f":"B618","v":150000},{"$f":"E618+(B619-B618)*C619","v":25000},0.1,0.02,{"$f":"IF(I617=C621,E620+ROUND((H617-J617),0)*I617,IF(I617=C620,E619+ROUND((H617-J617)*I617,0),IF(I617=C619,E618+ROUND((H617-J617)*I617,0),IF(I617=C618,E617+ROUND((H617-J617)*I617,0),E616+ROUND((H617-J617)*I617,0)))))","v":879907},{"$f":"MIN(K621:L621)","v":87991},{"$f":"ROUND(SUM(H619+I619)*M617,0)","v":19358},{"$f":"SUM(H619:J619)","v":987256},null,null,{"$f":"O618+1","v":150001},250000,0.2]
[{"$f":"B619+1","v":250001},null,0.3,{"$f":"B619","v":250000},{"$f":"IF(J617=0,0,E619)","v":25000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O619+1","v":250001},0,0.3]
["Surcharge Limit",null,null,1000000,null,null,null,1000000,{"$f":"IF(H617>H621,H617-H621,0)","v":2099690},{"$f":"IF(I621>0,ROUND(I621*I617,0),0)","v":629907},{"$f":"I621-J621","v":1469783},{"$f":"IF(H619>0,ROUND(H619*L617,0),0)","v":87991},{"$f":"IF(K621>L621,0,L621-K621)","v":0},{"$f":"O620+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H619,IF($E$3=\"Female\",H626,IF($E$3=\"Senior Citizen\",H633,H640)))","v":879907}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I619,IF($E$3=\"Female\",I626,IF($E$3=\"Senior Citizen\",I633,I640)))","v":87991}]
[0,135000,0,0,0,0,0,{"$f":"H617","v":3099690},{"$f":"VLOOKUP(H624,A624:C628,3)","v":0.3},{"$f":"INDEX(D624:D628,MATCH(I624,C624:C628,0))","v":250000},{"$f":"INDEX(E624:E628,MATCH(I624,C624:C628,0))","v":21500},{"$f":"IF(H624>H628,VLOOKUP(H624,A624:F628,6),0)","v":0.1},{"$f":"VLOOKUP(H624,A624:G628,7)","v":0.02},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J619,IF($E$3=\"Female\",J626,IF($E$3=\"Senior Citizen\",J633,J640)))","v":19358}]
[{"$f":"B624+1","v":135001},150000,0.1,{"$f":"B624","v":135000},{"$f":"(B625-B624)*C625","v":1500},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K619,IF($E$3=\"Female\",K626,IF($E$3=\"Senior Citizen\",K633,K640)))","v":987256}]
[{"$f":"B625+1","v":150001},250000,0.2,{"$f":"B625","v":150000},{"$f":"E625+(B626-B625)*C626","v":21500},0.1,0.02,{"$f":"IF(I624=C628,E627+ROUND((H624-J624),0)*I624,IF(I624=C627,E626+ROUND((H624-J624)*I624,0),IF(I624=C626,E625+ROUND((H624-J624)*I624,0),IF(I624=C625,E624+ROUND((H624-J624)*I624,0),E623+ROUND((H624-J624)*I624,0)))))","v":876407},{"$f":"MIN(K628:L628)","v":87641},{"$f":"ROUND(SUM(H626+I626)*M624,0)","v":19281},{"$f":"SUM(H626:J626)","v":983329},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A616,IF($E$3=\"Female\",A623,IF($E$3=\"Senior Citizen\",A630,A637)))","v":"(below 65 years)"}]
[{"$f":"B626+1","v":250001},null,0.3,{"$f":"B626","v":250000},{"$f":"IF(J624=0,0,E626)","v":21500},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M621,IF($E$3=\"Female\",M628,IF($E$3=\"Senior Citizen\",M635,M642)))","v":0}]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H621","v":1000000},{"$f":"IF(H624>H628,H624-H628,0)","v":2099690},{"$f":"IF(I628>0,ROUND(I628*I624,0),0)","v":629907},{"$f":"I628-J628","v":1469783},{"$f":"IF(H626>0,ROUND(H626*L624,0),0)","v":87641},{"$f":"IF(K628>L628,0,L628-K628)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K619,IF($E$3=\"Female\",K626,IF($E$3=\"Senior Citizen\",K633,K640)))","v":987256}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 65 years)"]
[0,185000,0,0,0,0,0,{"$f":"H617","v":3099690},{"$f":"VLOOKUP(H631,A631:C635,3)","v":0.3},{"$f":"INDEX(D631:D635,MATCH(I631,C631:C635,0))","v":250000},{"$f":"INDEX(E631:E635,MATCH(I631,C631:C635,0))","v":13000},{"$f":"IF(H631>H635,VLOOKUP(H631,A631:F635,6),0)","v":0.1},{"$f":"VLOOKUP(H631,A631:G635,7)","v":0.02}]
[{"$f":"B631+1","v":185001},250000,0.2,{"$f":"B631","v":185000},{"$f":"(B632-B631)*C632","v":13000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B632+1","v":250001},null,0.3,{"$f":"B632","v":250000},{"$f":"IF(J631=0,0,E632)","v":13000},0.1,0.02,{"$f":"IF(I631=C635,E634+ROUND((H631-J631),0)*I631,IF(I631=C634,E633+ROUND((H631-J631)*I631,0),IF(I631=C633,E632+ROUND((H631-J631)*I631,0),IF(I631=C632,E631+ROUND((H631-J631)*I631,0),E630+ROUND((H631-J631)*I631,0)))))","v":867907},{"$f":"MIN(K635:L635)","v":86791},{"$f":"ROUND(SUM(H633+I633)*M631,0)","v":19094},{"$f":"SUM(H633:J633)","v":973792}]
[null,null,null,{"$f":"B633","v":0},{"$f":"IF(J631=0,0,E633)","v":13000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H628","v":1000000},{"$f":"IF(H631>H635,H631-H635,0)","v":2099690},{"$f":"IF(I635>0,ROUND(I635*I631,0),0)","v":629907},{"$f":"I635-J635","v":1469783},{"$f":"IF(H633>0,ROUND(H633*L631,0),0)","v":86791},{"$f":"IF(K635>L635,0,L635-K635)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,185000,0,0,0,0,0,{"$f":"H617","v":3099690},{"$f":"VLOOKUP(H638,A638:C642,3)","v":0.3},{"$f":"INDEX(D638:D642,MATCH(I638,C638:C642,0))","v":250000},{"$f":"INDEX(E638:E642,MATCH(I638,C638:C642,0))","v":13000},{"$f":"IF(H638>H642,VLOOKUP(H638,A638:F642,6),0)","v":0.1},{"$f":"VLOOKUP(H638,A638:G642,7)","v":0.02}]
[{"$f":"B638+1","v":185001},250000,0.2,{"$f":"B638","v":185000},{"$f":"(B639-B638)*C639","v":13000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B639+1","v":250001},null,0.3,{"$f":"B639","v":250000},{"$f":"IF(J638=0,0,E639)","v":13000},0.1,0.02,{"$f":"IF(I638=C642,E641+ROUND((H638-J638),0)*I638,IF(I638=C641,E640+ROUND((H638-J638)*I638,0),IF(I638=C640,E639+ROUND((H638-J638)*I638,0),IF(I638=C639,E638+ROUND((H638-J638)*I638,0),E637+ROUND((H638-J638)*I638,0)))))","v":867907},{"$f":"MIN(K642:L642)","v":86791},{"$f":"ROUND(SUM(H640+I640)*M638,0)","v":19094},{"$f":"SUM(H640:J640)","v":973792}]
[null,null,null,{"$f":"B640","v":0},{"$f":"IF(J638=0,0,E640)","v":13000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H635","v":1000000},{"$f":"IF(H638>H642,H638-H642,0)","v":2099690},{"$f":"IF(I642>0,ROUND(I642*I638,0),0)","v":629907},{"$f":"I642-J642","v":1469783},{"$f":"IF(H640>0,ROUND(H640*L638,0),0)","v":86791},{"$f":"IF(K642>L642,0,L642-K642)","v":0}]
[null,null,2007,{"$f":"C643+1","v":2008},null,"2007-08"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C643","v":2007},{"$f":"D643","v":2008}]
[0,110000,0,0,0,0,0,{"$f":"$E$4","v":3099690},{"$f":"VLOOKUP(H646,A646:C650,3)","v":0.3},{"$f":"INDEX(D646:D650,MATCH(I646,C646:C650,0))","v":250000},{"$f":"INDEX(E646:E650,MATCH(I646,C646:C650,0))","v":24000},{"$f":"IF(H646>H650,VLOOKUP(H646,A646:F650,6),0)","v":0.1},{"$f":"VLOOKUP(H646,A646:G650,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B646,IF($E$3=\"Female\",B653,IF($E$3=\"Senior Citizen\",B660,B667)))","v":110000},0]
[{"$f":"B646+1","v":110001},150000,0.1,{"$f":"B646","v":110000},{"$f":"(B647-B646)*C647","v":4000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O646+1","v":110001},150000,0.1]
[{"$f":"B647+1","v":150001},250000,0.2,{"$f":"B647","v":150000},{"$f":"E647+(B648-B647)*C648","v":24000},0,0.03,{"$f":"IF(I646=C650,E649+ROUND((H646-J646),0)*I646,IF(I646=C649,E648+ROUND((H646-J646)*I646,0),IF(I646=C648,E647+ROUND((H646-J646)*I646,0),IF(I646=C647,E646+ROUND((H646-J646)*I646,0),E645+ROUND((H646-J646)*I646,0)))))","v":878907},{"$f":"MIN(K650:L650)","v":87891},{"$f":"ROUND(SUM(H648+I648)*M646,0)","v":29004},{"$f":"SUM(H648:J648)","v":995802},null,null,{"$f":"O647+1","v":150001},250000,0.2]
[{"$f":"B648+1","v":250001},null,0.3,{"$f":"B648","v":250000},{"$f":"IF(J646=0,0,E648)","v":24000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O648+1","v":250001},0,0.3]
["Surcharge Limit",null,null,1000000,null,null,null,1000000,{"$f":"IF(H646>H650,H646-H650,0)","v":2099690},{"$f":"IF(I650>0,ROUND(I650*I646,0),0)","v":629907},{"$f":"I650-J650","v":1469783},{"$f":"IF(H648>0,ROUND(H648*L646,0),0)","v":87891},{"$f":"IF(K650>L650,0,L650-K650)","v":0},{"$f":"O649+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H648,IF($E$3=\"Female\",H655,IF($E$3=\"Senior Citizen\",H662,H669)))","v":878907}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I648,IF($E$3=\"Female\",I655,IF($E$3=\"Senior Citizen\",I662,I669)))","v":87891}]
[0,145000,0,0,0,0,0,{"$f":"H646","v":3099690},{"$f":"VLOOKUP(H653,A653:C657,3)","v":0.3},{"$f":"INDEX(D653:D657,MATCH(I653,C653:C657,0))","v":250000},{"$f":"INDEX(E653:E657,MATCH(I653,C653:C657,0))","v":20500},{"$f":"IF(H653>H657,VLOOKUP(H653,A653:F657,6),0)","v":0.1},{"$f":"VLOOKUP(H653,A653:G657,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J648,IF($E$3=\"Female\",J655,IF($E$3=\"Senior Citizen\",J662,J669)))","v":29004}]
[{"$f":"B653+1","v":145001},150000,0.1,{"$f":"B653","v":145000},{"$f":"(B654-B653)*C654","v":500},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K648,IF($E$3=\"Female\",K655,IF($E$3=\"Senior Citizen\",K662,K669)))","v":995802}]
[{"$f":"B654+1","v":150001},250000,0.2,{"$f":"B654","v":150000},{"$f":"E654+(B655-B654)*C655","v":20500},0,0.03,{"$f":"IF(I653=C657,E656+ROUND((H653-J653),0)*I653,IF(I653=C656,E655+ROUND((H653-J653)*I653,0),IF(I653=C655,E654+ROUND((H653-J653)*I653,0),IF(I653=C654,E653+ROUND((H653-J653)*I653,0),E652+ROUND((H653-J653)*I653,0)))))","v":875407},{"$f":"MIN(K657:L657)","v":87541},{"$f":"ROUND(SUM(H655+I655)*M653,0)","v":28888},{"$f":"SUM(H655:J655)","v":991836},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A645,IF($E$3=\"Female\",A652,IF($E$3=\"Senior Citizen\",A659,A666)))","v":"(below 65 years)"}]
[{"$f":"B655+1","v":250001},null,0.3,{"$f":"B655","v":250000},{"$f":"IF(J653=0,0,E655)","v":20500},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M650,IF($E$3=\"Female\",M657,IF($E$3=\"Senior Citizen\",M664,M671)))","v":0}]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H650","v":1000000},{"$f":"IF(H653>H657,H653-H657,0)","v":2099690},{"$f":"IF(I657>0,ROUND(I657*I653,0),0)","v":629907},{"$f":"I657-J657","v":1469783},{"$f":"IF(H655>0,ROUND(H655*L653,0),0)","v":87541},{"$f":"IF(K657>L657,0,L657-K657)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K648,IF($E$3=\"Female\",K655,IF($E$3=\"Senior Citizen\",K662,K669)))","v":995802}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 65 years)"]
[0,195000,0,0,0,0,0,{"$f":"H646","v":3099690},{"$f":"VLOOKUP(H660,A660:C664,3)","v":0.3},{"$f":"INDEX(D660:D664,MATCH(I660,C660:C664,0))","v":250000},{"$f":"INDEX(E660:E664,MATCH(I660,C660:C664,0))","v":11000},{"$f":"IF(H660>H664,VLOOKUP(H660,A660:F664,6),0)","v":0.1},{"$f":"VLOOKUP(H660,A660:G664,7)","v":0.03}]
[{"$f":"B660+1","v":195001},250000,0.2,{"$f":"B660","v":195000},{"$f":"(B661-B660)*C661","v":11000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B661+1","v":250001},null,0.3,{"$f":"B661","v":250000},{"$f":"IF(J660=0,0,E661)","v":11000},0.1,0.03,{"$f":"IF(I660=C664,E663+ROUND((H660-J660),0)*I660,IF(I660=C663,E662+ROUND((H660-J660)*I660,0),IF(I660=C662,E661+ROUND((H660-J660)*I660,0),IF(I660=C661,E660+ROUND((H660-J660)*I660,0),E659+ROUND((H660-J660)*I660,0)))))","v":865907},{"$f":"MIN(K664:L664)","v":86591},{"$f":"ROUND(SUM(H662+I662)*M660,0)","v":28575},{"$f":"SUM(H662:J662)","v":981073}]
[null,null,null,{"$f":"B662","v":0},{"$f":"IF(J660=0,0,E662)","v":11000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H657","v":1000000},{"$f":"IF(H660>H664,H660-H664,0)","v":2099690},{"$f":"IF(I664>0,ROUND(I664*I660,0),0)","v":629907},{"$f":"I664-J664","v":1469783},{"$f":"IF(H662>0,ROUND(H662*L660,0),0)","v":86591},{"$f":"IF(K664>L664,0,L664-K664)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,195000,0,0,0,0,0,{"$f":"H646","v":3099690},{"$f":"VLOOKUP(H667,A667:C671,3)","v":0.3},{"$f":"INDEX(D667:D671,MATCH(I667,C667:C671,0))","v":250000},{"$f":"INDEX(E667:E671,MATCH(I667,C667:C671,0))","v":11000},{"$f":"IF(H667>H671,VLOOKUP(H667,A667:F671,6),0)","v":0.1},{"$f":"VLOOKUP(H667,A667:G671,7)","v":0.03}]
[{"$f":"B667+1","v":195001},250000,0.2,{"$f":"B667","v":195000},{"$f":"(B668-B667)*C668","v":11000},0.1,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B668+1","v":250001},null,0.3,{"$f":"B668","v":250000},{"$f":"IF(J667=0,0,E668)","v":11000},0.1,0.03,{"$f":"IF(I667=C671,E670+ROUND((H667-J667),0)*I667,IF(I667=C670,E669+ROUND((H667-J667)*I667,0),IF(I667=C669,E668+ROUND((H667-J667)*I667,0),IF(I667=C668,E667+ROUND((H667-J667)*I667,0),E666+ROUND((H667-J667)*I667,0)))))","v":865907},{"$f":"MIN(K671:L671)","v":86591},{"$f":"ROUND(SUM(H669+I669)*M667,0)","v":28575},{"$f":"SUM(H669:J669)","v":981073}]
[null,null,null,{"$f":"B669","v":0},{"$f":"IF(J667=0,0,E669)","v":11000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H664","v":1000000},{"$f":"IF(H667>H671,H667-H671,0)","v":2099690},{"$f":"IF(I671>0,ROUND(I671*I667,0),0)","v":629907},{"$f":"I671-J671","v":1469783},{"$f":"IF(H669>0,ROUND(H669*L667,0),0)","v":86591},{"$f":"IF(K671>L671,0,L671-K671)","v":0}]
[null,null,2008,{"$f":"C672+1","v":2009},null,"2008-09"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C672","v":2008},{"$f":"D672","v":2009}]
[0,150000,0,0,0,0,0,{"$f":"$E$4","v":3099690},{"$f":"VLOOKUP(H675,A675:C679,3)","v":0.3},{"$f":"INDEX(D675:D679,MATCH(I675,C675:C679,0))","v":500000},{"$f":"INDEX(E675:E679,MATCH(I675,C675:C679,0))","v":55000},{"$f":"IF(H675>H679,VLOOKUP(H675,A675:F679,6),0)","v":0.1},{"$f":"VLOOKUP(H675,A675:G679,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B675,IF($E$3=\"Female\",B682,IF($E$3=\"Senior Citizen\",B689,B696)))","v":150000},0]
[{"$f":"B675+1","v":150001},300000,0.1,{"$f":"B675","v":150000},{"$f":"(B676-B675)*C676","v":15000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O675+1","v":150001},300000,0.1]
[{"$f":"B676+1","v":300001},500000,0.2,{"$f":"B676","v":300000},{"$f":"E676+(B677-B676)*C677","v":55000},0,0.03,{"$f":"IF(I675=C679,E678+ROUND((H675-J675),0)*I675,IF(I675=C678,E677+ROUND((H675-J675)*I675,0),IF(I675=C677,E676+ROUND((H675-J675)*I675,0),IF(I675=C676,E675+ROUND((H675-J675)*I675,0),E674+ROUND((H675-J675)*I675,0)))))","v":834907},{"$f":"MIN(K679:L679)","v":83491},{"$f":"ROUND(SUM(H677+I677)*M675,0)","v":27552},{"$f":"SUM(H677:J677)","v":945950},null,null,{"$f":"O676+1","v":300001},500000,0.2]
[{"$f":"B677+1","v":500001},null,0.3,{"$f":"B677","v":500000},{"$f":"IF(J675=0,0,E677)","v":55000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O677+1","v":500001},0,0.3]
["Surcharge Limit",null,null,1000000,null,null,null,1000000,{"$f":"IF(H675>H679,H675-H679,0)","v":2099690},{"$f":"IF(I679>0,ROUND(I679*I675,0),0)","v":629907},{"$f":"I679-J679","v":1469783},{"$f":"IF(H677>0,ROUND(H677*L675,0),0)","v":83491},{"$f":"IF(K679>L679,0,L679-K679)","v":0},{"$f":"O678+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H677,IF($E$3=\"Female\",H684,IF($E$3=\"Senior Citizen\",H691,H698)))","v":834907}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I677,IF($E$3=\"Female\",I684,IF($E$3=\"Senior Citizen\",I691,I698)))","v":83491}]
[0,180000,0,0,0,0,0,{"$f":"H675","v":3099690},{"$f":"VLOOKUP(H682,A682:C686,3)","v":0.3},{"$f":"INDEX(D682:D686,MATCH(I682,C682:C686,0))","v":500000},{"$f":"INDEX(E682:E686,MATCH(I682,C682:C686,0))","v":52000},{"$f":"IF(H682>H686,VLOOKUP(H682,A682:F686,6),0)","v":0.1},{"$f":"VLOOKUP(H682,A682:G686,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J677,IF($E$3=\"Female\",J684,IF($E$3=\"Senior Citizen\",J691,J698)))","v":27552}]
[{"$f":"B682+1","v":180001},300000,0.1,{"$f":"B682","v":180000},{"$f":"(B683-B682)*C683","v":12000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K677,IF($E$3=\"Female\",K684,IF($E$3=\"Senior Citizen\",K691,K698)))","v":945950}]
[{"$f":"B683+1","v":300001},500000,0.2,{"$f":"B683","v":300000},{"$f":"E683+(B684-B683)*C684","v":52000},0,0.03,{"$f":"IF(I682=C686,E685+ROUND((H682-J682),0)*I682,IF(I682=C685,E684+ROUND((H682-J682)*I682,0),IF(I682=C684,E683+ROUND((H682-J682)*I682,0),IF(I682=C683,E682+ROUND((H682-J682)*I682,0),E681+ROUND((H682-J682)*I682,0)))))","v":831907},{"$f":"MIN(K686:L686)","v":83191},{"$f":"ROUND(SUM(H684+I684)*M682,0)","v":27453},{"$f":"SUM(H684:J684)","v":942551},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A674,IF($E$3=\"Female\",A681,IF($E$3=\"Senior Citizen\",A688,A695)))","v":"(below 65 years)"}]
[{"$f":"B684+1","v":500001},null,0.3,{"$f":"B684","v":500000},{"$f":"IF(J682=0,0,E684)","v":52000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M679,IF($E$3=\"Female\",M686,IF($E$3=\"Senior Citizen\",M693,M700)))","v":0}]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H679","v":1000000},{"$f":"IF(H682>H686,H682-H686,0)","v":2099690},{"$f":"IF(I686>0,ROUND(I686*I682,0),0)","v":629907},{"$f":"I686-J686","v":1469783},{"$f":"IF(H684>0,ROUND(H684*L682,0),0)","v":83191},{"$f":"IF(K686>L686,0,L686-K686)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K677,IF($E$3=\"Female\",K684,IF($E$3=\"Senior Citizen\",K691,K698)))","v":945950}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 65 years)"]
[0,225000,0,0,0,0,0,{"$f":"H675","v":3099690},{"$f":"VLOOKUP(H689,A689:C693,3)","v":0.3},{"$f":"INDEX(D689:D693,MATCH(I689,C689:C693,0))","v":500000},{"$f":"INDEX(E689:E693,MATCH(I689,C689:C693,0))","v":47500},{"$f":"IF(H689>H693,VLOOKUP(H689,A689:F693,6),0)","v":0.1},{"$f":"VLOOKUP(H689,A689:G693,7)","v":0.03}]
[{"$f":"B689+1","v":225001},300000,0.1,{"$f":"B689","v":225000},{"$f":"(B690-B689)*C690","v":7500},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B690+1","v":300001},500000,0.2,{"$f":"B690","v":300000},{"$f":"E690+(B691-B690)*C691","v":47500},0,0.03,{"$f":"IF(I689=C693,E692+ROUND((H689-J689),0)*I689,IF(I689=C692,E691+ROUND((H689-J689)*I689,0),IF(I689=C691,E690+ROUND((H689-J689)*I689,0),IF(I689=C690,E689+ROUND((H689-J689)*I689,0),E688+ROUND((H689-J689)*I689,0)))))","v":827407},{"$f":"MIN(K693:L693)","v":82741},{"$f":"ROUND(SUM(H691+I691)*M689,0)","v":27304},{"$f":"SUM(H691:J691)","v":937452}]
[{"$f":"B691+1","v":500001},null,0.3,{"$f":"B691","v":500000},{"$f":"IF(J689=0,0,E691)","v":47500},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H686","v":1000000},{"$f":"IF(H689>H693,H689-H693,0)","v":2099690},{"$f":"IF(I693>0,ROUND(I693*I689,0),0)","v":629907},{"$f":"I693-J693","v":1469783},{"$f":"IF(H691>0,ROUND(H691*L689,0),0)","v":82741},{"$f":"IF(K693>L693,0,L693-K693)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,225000,0,0,0,0,0,{"$f":"H675","v":3099690},{"$f":"VLOOKUP(H696,A696:C700,3)","v":0.3},{"$f":"INDEX(D696:D700,MATCH(I696,C696:C700,0))","v":500000},{"$f":"INDEX(E696:E700,MATCH(I696,C696:C700,0))","v":47500},{"$f":"IF(H696>H700,VLOOKUP(H696,A696:F700,6),0)","v":0.1},{"$f":"VLOOKUP(H696,A696:G700,7)","v":0.03}]
[{"$f":"B696+1","v":225001},300000,0.1,{"$f":"B696","v":225000},{"$f":"(B697-B696)*C697","v":7500},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B697+1","v":300001},500000,0.2,{"$f":"B697","v":300000},{"$f":"E697+(B698-B697)*C698","v":47500},0,0.03,{"$f":"IF(I696=C700,E699+ROUND((H696-J696),0)*I696,IF(I696=C699,E698+ROUND((H696-J696)*I696,0),IF(I696=C698,E697+ROUND((H696-J696)*I696,0),IF(I696=C697,E696+ROUND((H696-J696)*I696,0),E695+ROUND((H696-J696)*I696,0)))))","v":827407},{"$f":"MIN(K700:L700)","v":82741},{"$f":"ROUND(SUM(H698+I698)*M696,0)","v":27304},{"$f":"SUM(H698:J698)","v":937452}]
[{"$f":"B698+1","v":500001},null,0.3,{"$f":"B698","v":500000},{"$f":"IF(J696=0,0,E698)","v":47500},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H693","v":1000000},{"$f":"IF(H696>H700,H696-H700,0)","v":2099690},{"$f":"IF(I700>0,ROUND(I700*I696,0),0)","v":629907},{"$f":"I700-J700","v":1469783},{"$f":"IF(H698>0,ROUND(H698*L696,0),0)","v":82741},{"$f":"IF(K700>L700,0,L700-K700)","v":0}]
[null,null,2009,{"$f":"C701+1","v":2010},null,"2009-10"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C701","v":2009},{"$f":"D701","v":2010}]
[0,160000,0,0,0,0,0,{"$f":"$E$4","v":3099690},{"$f":"VLOOKUP(H704,A704:C708,3)","v":0.3},{"$f":"INDEX(D704:D708,MATCH(I704,C704:C708,0))","v":500000},{"$f":"INDEX(E704:E708,MATCH(I704,C704:C708,0))","v":54000},{"$f":"IF(H704>H708,VLOOKUP(H704,A704:F708,6),0)","v":0},{"$f":"VLOOKUP(H704,A704:G708,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B704,IF($E$3=\"Female\",B711,IF($E$3=\"Senior Citizen\",B718,B725)))","v":160000},0]
[{"$f":"B704+1","v":160001},300000,0.1,{"$f":"B704","v":160000},{"$f":"(B705-B704)*C705","v":14000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O704+1","v":160001},300000,0.1]
[{"$f":"B705+1","v":300001},500000,0.2,{"$f":"B705","v":300000},{"$f":"E705+(B706-B705)*C706","v":54000},0,0.03,{"$f":"IF(I704=C708,E707+ROUND((H704-J704),0)*I704,IF(I704=C707,E706+ROUND((H704-J704)*I704,0),IF(I704=C706,E705+ROUND((H704-J704)*I704,0),IF(I704=C705,E704+ROUND((H704-J704)*I704,0),E703+ROUND((H704-J704)*I704,0)))))","v":833907},{"$f":"MIN(K708:L708)","v":0},{"$f":"ROUND(SUM(H706+I706)*M704,0)","v":25017},{"$f":"SUM(H706:J706)","v":858924},null,null,{"$f":"O705+1","v":300001},500000,0.2]
[{"$f":"B706+1","v":500001},null,0.3,{"$f":"B706","v":500000},{"$f":"IF(J704=0,0,E706)","v":54000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O706+1","v":500001},0,0.3]
["Surcharge Limit",null,null,0,null,null,null,0,{"$f":"IF(H704>H708,H704-H708,0)","v":3099690},{"$f":"IF(I708>0,ROUND(I708*I704,0),0)","v":929907},{"$f":"I708-J708","v":2169783},{"$f":"IF(H706>0,ROUND(H706*L704,0),0)","v":0},{"$f":"IF(K708>L708,0,L708-K708)","v":0},{"$f":"O707+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H706,IF($E$3=\"Female\",H713,IF($E$3=\"Senior Citizen\",H720,H727)))","v":833907}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I706,IF($E$3=\"Female\",I713,IF($E$3=\"Senior Citizen\",I720,I727)))","v":0}]
[0,190000,0,0,0,0,0,{"$f":"H704","v":3099690},{"$f":"VLOOKUP(H711,A711:C715,3)","v":0.3},{"$f":"INDEX(D711:D715,MATCH(I711,C711:C715,0))","v":500000},{"$f":"INDEX(E711:E715,MATCH(I711,C711:C715,0))","v":51000},{"$f":"IF(H711>H715,VLOOKUP(H711,A711:F715,6),0)","v":0},{"$f":"VLOOKUP(H711,A711:G715,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J706,IF($E$3=\"Female\",J713,IF($E$3=\"Senior Citizen\",J720,J727)))","v":25017}]
[{"$f":"B711+1","v":190001},300000,0.1,{"$f":"B711","v":190000},{"$f":"(B712-B711)*C712","v":11000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K706,IF($E$3=\"Female\",K713,IF($E$3=\"Senior Citizen\",K720,K727)))","v":858924}]
[{"$f":"B712+1","v":300001},500000,0.2,{"$f":"B712","v":300000},{"$f":"E712+(B713-B712)*C713","v":51000},0,0.03,{"$f":"IF(I711=C715,E714+ROUND((H711-J711),0)*I711,IF(I711=C714,E713+ROUND((H711-J711)*I711,0),IF(I711=C713,E712+ROUND((H711-J711)*I711,0),IF(I711=C712,E711+ROUND((H711-J711)*I711,0),E710+ROUND((H711-J711)*I711,0)))))","v":830907},{"$f":"MIN(K715:L715)","v":0},{"$f":"ROUND(SUM(H713+I713)*M711,0)","v":24927},{"$f":"SUM(H713:J713)","v":855834},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A703,IF($E$3=\"Female\",A710,IF($E$3=\"Senior Citizen\",A717,A724)))","v":"(below 65 years)"}]
[{"$f":"B713+1","v":500001},null,0.3,{"$f":"B713","v":500000},{"$f":"IF(J711=0,0,E713)","v":51000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M708,IF($E$3=\"Female\",M715,IF($E$3=\"Senior Citizen\",M722,M729)))","v":0}]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H708","v":0},{"$f":"IF(H711>H715,H711-H715,0)","v":3099690},{"$f":"IF(I715>0,ROUND(I715*I711,0),0)","v":929907},{"$f":"I715-J715","v":2169783},{"$f":"IF(H713>0,ROUND(H713*L711,0),0)","v":0},{"$f":"IF(K715>L715,0,L715-K715)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K706,IF($E$3=\"Female\",K713,IF($E$3=\"Senior Citizen\",K720,K727)))","v":858924}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 65 years)"]
[0,240000,0,0,0,0,0,{"$f":"H704","v":3099690},{"$f":"VLOOKUP(H718,A718:C722,3)","v":0.3},{"$f":"INDEX(D718:D722,MATCH(I718,C718:C722,0))","v":500000},{"$f":"INDEX(E718:E722,MATCH(I718,C718:C722,0))","v":46000},{"$f":"IF(H718>H722,VLOOKUP(H718,A718:F722,6),0)","v":0},{"$f":"VLOOKUP(H718,A718:G722,7)","v":0.03}]
[{"$f":"B718+1","v":240001},300000,0.1,{"$f":"B718","v":240000},{"$f":"(B719-B718)*C719","v":6000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B719+1","v":300001},500000,0.2,{"$f":"B719","v":300000},{"$f":"E719+(B720-B719)*C720","v":46000},0,0.03,{"$f":"IF(I718=C722,E721+ROUND((H718-J718),0)*I718,IF(I718=C721,E720+ROUND((H718-J718)*I718,0),IF(I718=C720,E719+ROUND((H718-J718)*I718,0),IF(I718=C719,E718+ROUND((H718-J718)*I718,0),E717+ROUND((H718-J718)*I718,0)))))","v":825907},{"$f":"MIN(K722:L722)","v":0},{"$f":"ROUND(SUM(H720+I720)*M718,0)","v":24777},{"$f":"SUM(H720:J720)","v":850684}]
[{"$f":"B720+1","v":500001},null,0.3,{"$f":"B720","v":500000},{"$f":"IF(J718=0,0,E720)","v":46000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H715","v":0},{"$f":"IF(H718>H722,H718-H722,0)","v":3099690},{"$f":"IF(I722>0,ROUND(I722*I718,0),0)","v":929907},{"$f":"I722-J722","v":2169783},{"$f":"IF(H720>0,ROUND(H720*L718,0),0)","v":0},{"$f":"IF(K722>L722,0,L722-K722)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,240000,0,0,0,0,0,{"$f":"H704","v":3099690},{"$f":"VLOOKUP(H725,A725:C729,3)","v":0.3},{"$f":"INDEX(D725:D729,MATCH(I725,C725:C729,0))","v":500000},{"$f":"INDEX(E725:E729,MATCH(I725,C725:C729,0))","v":46000},{"$f":"IF(H725>H729,VLOOKUP(H725,A725:F729,6),0)","v":0},{"$f":"VLOOKUP(H725,A725:G729,7)","v":0.03}]
[{"$f":"B725+1","v":240001},300000,0.1,{"$f":"B725","v":240000},{"$f":"(B726-B725)*C726","v":6000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B726+1","v":300001},500000,0.2,{"$f":"B726","v":300000},{"$f":"E726+(B727-B726)*C727","v":46000},0,0.03,{"$f":"IF(I725=C729,E728+ROUND((H725-J725),0)*I725,IF(I725=C728,E727+ROUND((H725-J725)*I725,0),IF(I725=C727,E726+ROUND((H725-J725)*I725,0),IF(I725=C726,E725+ROUND((H725-J725)*I725,0),E724+ROUND((H725-J725)*I725,0)))))","v":825907},{"$f":"MIN(K729:L729)","v":0},{"$f":"ROUND(SUM(H727+I727)*M725,0)","v":24777},{"$f":"SUM(H727:J727)","v":850684}]
[{"$f":"B727+1","v":500001},null,0.3,{"$f":"B727","v":500000},{"$f":"IF(J725=0,0,E727)","v":46000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H722","v":0},{"$f":"IF(H725>H729,H725-H729,0)","v":3099690},{"$f":"IF(I729>0,ROUND(I729*I725,0),0)","v":929907},{"$f":"I729-J729","v":2169783},{"$f":"IF(H727>0,ROUND(H727*L725,0),0)","v":0},{"$f":"IF(K729>L729,0,L729-K729)","v":0}]
[null,null,2010,{"$f":"C730+1","v":2011},null,"2010-11"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C730","v":2010},{"$f":"D730","v":2011}]
[0,160000,0,0,0,0,0,{"$f":"$E$4","v":3099690},{"$f":"VLOOKUP(H733,A733:C737,3)","v":0.3},{"$f":"INDEX(D733:D737,MATCH(I733,C733:C737,0))","v":800000},{"$f":"INDEX(E733:E737,MATCH(I733,C733:C737,0))","v":94000},{"$f":"IF(H733>H737,VLOOKUP(H733,A733:F737,6),0)","v":0},{"$f":"VLOOKUP(H733,A733:G737,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B733,IF($E$3=\"Female\",B740,IF($E$3=\"Senior Citizen\",B747,B754)))","v":160000},0]
[{"$f":"B733+1","v":160001},500000,0.1,{"$f":"B733","v":160000},{"$f":"(B734-B733)*C734","v":34000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O733+1","v":160001},500000,0.1]
[{"$f":"B734+1","v":500001},800000,0.2,{"$f":"B734","v":500000},{"$f":"E734+(B735-B734)*C735","v":94000},0,0.03,{"$f":"IF(I733=C737,E736+ROUND((H733-J733),0)*I733,IF(I733=C736,E735+ROUND((H733-J733)*I733,0),IF(I733=C735,E734+ROUND((H733-J733)*I733,0),IF(I733=C734,E733+ROUND((H733-J733)*I733,0),E732+ROUND((H733-J733)*I733,0)))))","v":783907},{"$f":"MIN(K737:L737)","v":0},{"$f":"ROUND(SUM(H735+I735)*M733,0)","v":23517},{"$f":"SUM(H735:J735)","v":807424},null,null,{"$f":"O734+1","v":500001},800000,0.2]
[{"$f":"B735+1","v":800001},null,0.3,{"$f":"B735","v":800000},{"$f":"IF(J733=0,0,E735)","v":94000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O735+1","v":800001},0,0.3]
["Surcharge Limit",null,null,0,null,null,null,0,{"$f":"IF(H733>H737,H733-H737,0)","v":3099690},{"$f":"IF(I737>0,ROUND(I737*I733,0),0)","v":929907},{"$f":"I737-J737","v":2169783},{"$f":"IF(H735>0,ROUND(H735*L733,0),0)","v":0},{"$f":"IF(K737>L737,0,L737-K737)","v":0},{"$f":"O736+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H735,IF($E$3=\"Female\",H742,IF($E$3=\"Senior Citizen\",H749,H756)))","v":783907}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I735,IF($E$3=\"Female\",I742,IF($E$3=\"Senior Citizen\",I749,I756)))","v":0}]
[0,190000,0,0,0,0,0,{"$f":"H733","v":3099690},{"$f":"VLOOKUP(H740,A740:C744,3)","v":0.3},{"$f":"INDEX(D740:D744,MATCH(I740,C740:C744,0))","v":800000},{"$f":"INDEX(E740:E744,MATCH(I740,C740:C744,0))","v":91000},{"$f":"IF(H740>H744,VLOOKUP(H740,A740:F744,6),0)","v":0},{"$f":"VLOOKUP(H740,A740:G744,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J735,IF($E$3=\"Female\",J742,IF($E$3=\"Senior Citizen\",J749,J756)))","v":23517}]
[{"$f":"B740+1","v":190001},500000,0.1,{"$f":"B740","v":190000},{"$f":"(B741-B740)*C741","v":31000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K735,IF($E$3=\"Female\",K742,IF($E$3=\"Senior Citizen\",K749,K756)))","v":807424}]
[{"$f":"B741+1","v":500001},800000,0.2,{"$f":"B741","v":500000},{"$f":"E741+(B742-B741)*C742","v":91000},0,0.03,{"$f":"IF(I740=C744,E743+ROUND((H740-J740),0)*I740,IF(I740=C743,E742+ROUND((H740-J740)*I740,0),IF(I740=C742,E741+ROUND((H740-J740)*I740,0),IF(I740=C741,E740+ROUND((H740-J740)*I740,0),E739+ROUND((H740-J740)*I740,0)))))","v":780907},{"$f":"MIN(K744:L744)","v":0},{"$f":"ROUND(SUM(H742+I742)*M740,0)","v":23427},{"$f":"SUM(H742:J742)","v":804334},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A732,IF($E$3=\"Female\",A739,IF($E$3=\"Senior Citizen\",A746,A753)))","v":"(below 65 years)"}]
[{"$f":"B742+1","v":800001},null,0.3,{"$f":"B742","v":800000},{"$f":"IF(J740=0,0,E742)","v":91000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M737,IF($E$3=\"Female\",M744,IF($E$3=\"Senior Citizen\",M751,M758)))","v":0}]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H737","v":0},{"$f":"IF(H740>H744,H740-H744,0)","v":3099690},{"$f":"IF(I744>0,ROUND(I744*I740,0),0)","v":929907},{"$f":"I744-J744","v":2169783},{"$f":"IF(H742>0,ROUND(H742*L740,0),0)","v":0},{"$f":"IF(K744>L744,0,L744-K744)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K735,IF($E$3=\"Female\",K742,IF($E$3=\"Senior Citizen\",K749,K756)))","v":807424}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 65 years)"]
[0,240000,0,0,0,0,0,{"$f":"H733","v":3099690},{"$f":"VLOOKUP(H747,A747:C751,3)","v":0.3},{"$f":"INDEX(D747:D751,MATCH(I747,C747:C751,0))","v":800000},{"$f":"INDEX(E747:E751,MATCH(I747,C747:C751,0))","v":86000},{"$f":"IF(H747>H751,VLOOKUP(H747,A747:F751,6),0)","v":0},{"$f":"VLOOKUP(H747,A747:G751,7)","v":0.03}]
[{"$f":"B747+1","v":240001},500000,0.1,{"$f":"B747","v":240000},{"$f":"(B748-B747)*C748","v":26000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B748+1","v":500001},800000,0.2,{"$f":"B748","v":500000},{"$f":"E748+(B749-B748)*C749","v":86000},0,0.03,{"$f":"IF(I747=C751,E750+ROUND((H747-J747),0)*I747,IF(I747=C750,E749+ROUND((H747-J747)*I747,0),IF(I747=C749,E748+ROUND((H747-J747)*I747,0),IF(I747=C748,E747+ROUND((H747-J747)*I747,0),E746+ROUND((H747-J747)*I747,0)))))","v":775907},{"$f":"MIN(K751:L751)","v":0},{"$f":"ROUND(SUM(H749+I749)*M747,0)","v":23277},{"$f":"SUM(H749:J749)","v":799184}]
[{"$f":"B749+1","v":800001},null,0.3,{"$f":"B749","v":800000},{"$f":"IF(J747=0,0,E749)","v":86000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H744","v":0},{"$f":"IF(H747>H751,H747-H751,0)","v":3099690},{"$f":"IF(I751>0,ROUND(I751*I747,0),0)","v":929907},{"$f":"I751-J751","v":2169783},{"$f":"IF(H749>0,ROUND(H749*L747,0),0)","v":0},{"$f":"IF(K751>L751,0,L751-K751)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,240000,0,0,0,0,0,{"$f":"H733","v":3099690},{"$f":"VLOOKUP(H754,A754:C758,3)","v":0.3},{"$f":"INDEX(D754:D758,MATCH(I754,C754:C758,0))","v":800000},{"$f":"INDEX(E754:E758,MATCH(I754,C754:C758,0))","v":86000},{"$f":"IF(H754>H758,VLOOKUP(H754,A754:F758,6),0)","v":0},{"$f":"VLOOKUP(H754,A754:G758,7)","v":0.03}]
[{"$f":"B754+1","v":240001},500000,0.1,{"$f":"B754","v":240000},{"$f":"(B755-B754)*C755","v":26000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B755+1","v":500001},800000,0.2,{"$f":"B755","v":500000},{"$f":"E755+(B756-B755)*C756","v":86000},0,0.03,{"$f":"IF(I754=C758,E757+ROUND((H754-J754),0)*I754,IF(I754=C757,E756+ROUND((H754-J754)*I754,0),IF(I754=C756,E755+ROUND((H754-J754)*I754,0),IF(I754=C755,E754+ROUND((H754-J754)*I754,0),E753+ROUND((H754-J754)*I754,0)))))","v":775907},{"$f":"MIN(K758:L758)","v":0},{"$f":"ROUND(SUM(H756+I756)*M754,0)","v":23277},{"$f":"SUM(H756:J756)","v":799184}]
[{"$f":"B756+1","v":800001},null,0.3,{"$f":"B756","v":800000},{"$f":"IF(J754=0,0,E756)","v":86000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H751","v":0},{"$f":"IF(H754>H758,H754-H758,0)","v":3099690},{"$f":"IF(I758>0,ROUND(I758*I754,0),0)","v":929907},{"$f":"I758-J758","v":2169783},{"$f":"IF(H756>0,ROUND(H756*L754,0),0)","v":0},{"$f":"IF(K758>L758,0,L758-K758)","v":0}]
[null,null,2011,{"$f":"C759+1","v":2012},null,"2011-12"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C759","v":2011},{"$f":"D759","v":2012}]
[0,180000,0,0,0,0,0,{"$f":"$E$4","v":3099690},{"$f":"VLOOKUP(H762,A762:C766,3)","v":0.3},{"$f":"INDEX(D762:D766,MATCH(I762,C762:C766,0))","v":800000},{"$f":"INDEX(E762:E766,MATCH(I762,C762:C766,0))","v":92000},{"$f":"IF(H762>H766,VLOOKUP(H762,A762:F766,6),0)","v":0},{"$f":"VLOOKUP(H762,A762:G766,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B762,IF($E$3=\"Female\",B769,IF($E$3=\"Senior Citizen\",B776,B783)))","v":180000},0]
[{"$f":"B762+1","v":180001},500000,0.1,{"$f":"B762","v":180000},{"$f":"(B763-B762)*C763","v":32000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O762+1","v":180001},500000,0.1]
[{"$f":"B763+1","v":500001},800000,0.2,{"$f":"B763","v":500000},{"$f":"E763+(B764-B763)*C764","v":92000},0,0.03,{"$f":"IF(I762=C766,E765+ROUND((H762-J762),0)*I762,IF(I762=C765,E764+ROUND((H762-J762)*I762,0),IF(I762=C764,E763+ROUND((H762-J762)*I762,0),IF(I762=C763,E762+ROUND((H762-J762)*I762,0),E761+ROUND((H762-J762)*I762,0)))))","v":781907},{"$f":"MIN(K766:L766)","v":0},{"$f":"ROUND(SUM(H764+I764)*M762,0)","v":23457},{"$f":"SUM(H764:J764)","v":805364},null,null,{"$f":"O763+1","v":500001},800000,0.2]
[{"$f":"B764+1","v":800001},null,0.3,{"$f":"B764","v":800000},{"$f":"IF(J762=0,0,E764)","v":92000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O764+1","v":800001},0,0.3]
["Surcharge Limit",null,null,0,null,null,null,0,{"$f":"IF(H762>H766,H762-H766,0)","v":3099690},{"$f":"IF(I766>0,ROUND(I766*I762,0),0)","v":929907},{"$f":"I766-J766","v":2169783},{"$f":"IF(H764>0,ROUND(H764*L762,0),0)","v":0},{"$f":"IF(K766>L766,0,L766-K766)","v":0},{"$f":"O765+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H764,IF($E$3=\"Female\",H771,IF($E$3=\"Senior Citizen\",H778,H785)))","v":781907}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I764,IF($E$3=\"Female\",I771,IF($E$3=\"Senior Citizen\",I778,I785)))","v":0}]
[0,190000,0,0,0,0,0,{"$f":"H762","v":3099690},{"$f":"VLOOKUP(H769,A769:C773,3)","v":0.3},{"$f":"INDEX(D769:D773,MATCH(I769,C769:C773,0))","v":800000},{"$f":"INDEX(E769:E773,MATCH(I769,C769:C773,0))","v":91000},{"$f":"IF(H769>H773,VLOOKUP(H769,A769:F773,6),0)","v":0},{"$f":"VLOOKUP(H769,A769:G773,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J764,IF($E$3=\"Female\",J771,IF($E$3=\"Senior Citizen\",J778,J785)))","v":23457}]
[{"$f":"B769+1","v":190001},500000,0.1,{"$f":"B769","v":190000},{"$f":"(B770-B769)*C770","v":31000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K764,IF($E$3=\"Female\",K771,IF($E$3=\"Senior Citizen\",K778,K785)))","v":805364}]
[{"$f":"B770+1","v":500001},800000,0.2,{"$f":"B770","v":500000},{"$f":"E770+(B771-B770)*C771","v":91000},0,0.03,{"$f":"IF(I769=C773,E772+ROUND((H769-J769),0)*I769,IF(I769=C772,E771+ROUND((H769-J769)*I769,0),IF(I769=C771,E770+ROUND((H769-J769)*I769,0),IF(I769=C770,E769+ROUND((H769-J769)*I769,0),E768+ROUND((H769-J769)*I769,0)))))","v":780907},{"$f":"MIN(K773:L773)","v":0},{"$f":"ROUND(SUM(H771+I771)*M769,0)","v":23427},{"$f":"SUM(H771:J771)","v":804334},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A761,IF($E$3=\"Female\",A768,IF($E$3=\"Senior Citizen\",A775,A782)))","v":"(below 60 years)"}]
[{"$f":"B771+1","v":800001},null,0.3,{"$f":"B771","v":800000},{"$f":"IF(J769=0,0,E771)","v":91000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M766,IF($E$3=\"Female\",M773,IF($E$3=\"Senior Citizen\",M780,M787)))","v":0}]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H766","v":0},{"$f":"IF(H769>H773,H769-H773,0)","v":3099690},{"$f":"IF(I773>0,ROUND(I773*I769,0),0)","v":929907},{"$f":"I773-J773","v":2169783},{"$f":"IF(H771>0,ROUND(H771*L769,0),0)","v":0},{"$f":"IF(K773>L773,0,L773-K773)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K764,IF($E$3=\"Female\",K771,IF($E$3=\"Senior Citizen\",K778,K785)))","v":805364}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 60 year but less than 80)"]
[0,250000,0,0,0,0,0,{"$f":"H762","v":3099690},{"$f":"VLOOKUP(H776,A776:C780,3)","v":0.3},{"$f":"INDEX(D776:D780,MATCH(I776,C776:C780,0))","v":800000},{"$f":"INDEX(E776:E780,MATCH(I776,C776:C780,0))","v":85000},{"$f":"IF(H776>H780,VLOOKUP(H776,A776:F780,6),0)","v":0},{"$f":"VLOOKUP(H776,A776:G780,7)","v":0.03}]
[{"$f":"B776+1","v":250001},500000,0.1,{"$f":"B776","v":250000},{"$f":"(B777-B776)*C777","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B777+1","v":500001},800000,0.2,{"$f":"B777","v":500000},{"$f":"E777+(B778-B777)*C778","v":85000},0,0.03,{"$f":"IF(I776=C780,E779+ROUND((H776-J776),0)*I776,IF(I776=C779,E778+ROUND((H776-J776)*I776,0),IF(I776=C778,E777+ROUND((H776-J776)*I776,0),IF(I776=C777,E776+ROUND((H776-J776)*I776,0),E775+ROUND((H776-J776)*I776,0)))))","v":774907},{"$f":"MIN(K780:L780)","v":0},{"$f":"ROUND(SUM(H778+I778)*M776,0)","v":23247},{"$f":"SUM(H778:J778)","v":798154}]
[{"$f":"B778+1","v":800001},null,0.3,{"$f":"B778","v":800000},{"$f":"IF(J776=0,0,E778)","v":85000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H773","v":0},{"$f":"IF(H776>H780,H776-H780,0)","v":3099690},{"$f":"IF(I780>0,ROUND(I780*I776,0),0)","v":929907},{"$f":"I780-J780","v":2169783},{"$f":"IF(H778>0,ROUND(H778*L776,0),0)","v":0},{"$f":"IF(K780>L780,0,L780-K780)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H762","v":3099690},{"$f":"VLOOKUP(H783,A783:C787,3)","v":0.3},{"$f":"INDEX(D783:D787,MATCH(I783,C783:C787,0))","v":800000},{"$f":"INDEX(E783:E787,MATCH(I783,C783:C787,0))","v":60000},{"$f":"IF(H783>H787,VLOOKUP(H783,A783:F787,6),0)","v":0},{"$f":"VLOOKUP(H783,A783:G787,7)","v":0.03}]
[{"$f":"B783+1","v":500001},800000,0.2,{"$f":"B783","v":500000},{"$f":"(B784-B783)*C784","v":60000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B784+1","v":800001},null,0.3,{"$f":"B784","v":800000},{"$f":"IF(J783=0,0,E784)","v":60000},0,0.03,{"$f":"IF(I783=C787,E786+ROUND((H783-J783),0)*I783,IF(I783=C786,E785+ROUND((H783-J783)*I783,0),IF(I783=C785,E784+ROUND((H783-J783)*I783,0),IF(I783=C784,E783+ROUND((H783-J783)*I783,0),E782+ROUND((H783-J783)*I783,0)))))","v":749907},{"$f":"MIN(K787:L787)","v":0},{"$f":"ROUND(SUM(H785+I785)*M783,0)","v":22497},{"$f":"SUM(H785:J785)","v":772404}]
[null,null,null,null,null,0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H780","v":0},{"$f":"IF(H783>H787,H783-H787,0)","v":3099690},{"$f":"IF(I787>0,ROUND(I787*I783,0),0)","v":929907},{"$f":"I787-J787","v":2169783},{"$f":"IF(H785>0,ROUND(H785*L783,0),0)","v":0},{"$f":"IF(K787>L787,0,L787-K787)","v":0}]
[null,null,2012,{"$f":"C788+1","v":2013},null,"2012-13"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C788","v":2012},{"$f":"D788","v":2013}]
[0,200000,0,0,0,0,0,{"$f":"$E$4","v":3099690},{"$f":"VLOOKUP(H791,A791:C795,3)","v":0.3},{"$f":"INDEX(D791:D795,MATCH(I791,C791:C795,0))","v":1000000},{"$f":"INDEX(E791:E795,MATCH(I791,C791:C795,0))","v":130000},{"$f":"IF(H791>H795,VLOOKUP(H791,A791:F795,6),0)","v":0},{"$f":"VLOOKUP(H791,A791:G795,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B791,IF($E$3=\"Female\",B798,IF($E$3=\"Senior Citizen\",B805,B812)))","v":200000},0,{"$f":"O791","v":200000}]
[{"$f":"B791+1","v":200001},500000,0.1,{"$f":"B791","v":200000},{"$f":"(B792-B791)*C792","v":30000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O791+1","v":200001},500000,0.1]
[{"$f":"B792+1","v":500001},1000000,0.2,{"$f":"B792","v":500000},{"$f":"E792+(B793-B792)*C793","v":130000},0,0.03,{"$f":"IF(I791=C795,E794+ROUND((H791-J791),0)*I791,IF(I791=C794,E793+ROUND((H791-J791)*I791,0),IF(I791=C793,E792+ROUND((H791-J791)*I791,0),IF(I791=C792,E791+ROUND((H791-J791)*I791,0),E790+ROUND((H791-J791)*I791,0)))))","v":759907},{"$f":"MIN(K795:L795)","v":0},{"$f":"ROUND(SUM(H793+I793)*M791,0)","v":22797},{"$f":"SUM(H793:J793)","v":782704},null,null,{"$f":"O792+1","v":500001},1000000,0.2]
[{"$f":"B793+1","v":1000001},null,0.3,{"$f":"B793","v":1000000},{"$f":"IF(J791=0,0,E793)","v":130000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O793+1","v":1000001},0,0.3]
["Surcharge Limit",null,null,0,null,null,null,0,{"$f":"IF(H791>H795,H791-H795,0)","v":3099690},{"$f":"IF(I795>0,ROUND(I795*I791,0),0)","v":929907},{"$f":"I795-J795","v":2169783},{"$f":"IF(H793>0,ROUND(H793*L791,0),0)","v":0},{"$f":"IF(K795>L795,0,L795-K795)","v":0},{"$f":"O794+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H793,IF($E$3=\"Female\",H800,IF($E$3=\"Senior Citizen\",H807,H814)))","v":759907}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I793,IF($E$3=\"Female\",I800,IF($E$3=\"Senior Citizen\",I807,I814)))","v":0}]
[0,200000,0,0,0,0,0,{"$f":"H791","v":3099690},{"$f":"VLOOKUP(H798,A798:C802,3)","v":0.3},{"$f":"INDEX(D798:D802,MATCH(I798,C798:C802,0))","v":1000000},{"$f":"INDEX(E798:E802,MATCH(I798,C798:C802,0))","v":130000},{"$f":"IF(H798>H802,VLOOKUP(H798,A798:F802,6),0)","v":0},{"$f":"VLOOKUP(H798,A798:G802,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J793,IF($E$3=\"Female\",J800,IF($E$3=\"Senior Citizen\",J807,J814)))","v":22797}]
[{"$f":"B798+1","v":200001},500000,0.1,{"$f":"B798","v":200000},{"$f":"(B799-B798)*C799","v":30000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K793,IF($E$3=\"Female\",K800,IF($E$3=\"Senior Citizen\",K807,K814)))","v":782704}]
[{"$f":"B799+1","v":500001},1000000,0.2,{"$f":"B799","v":500000},{"$f":"E799+(B800-B799)*C800","v":130000},0,0.03,{"$f":"IF(I798=C802,E801+ROUND((H798-J798),0)*I798,IF(I798=C801,E800+ROUND((H798-J798)*I798,0),IF(I798=C800,E799+ROUND((H798-J798)*I798,0),IF(I798=C799,E798+ROUND((H798-J798)*I798,0),E797+ROUND((H798-J798)*I798,0)))))","v":759907},{"$f":"MIN(K802:L802)","v":0},{"$f":"ROUND(SUM(H800+I800)*M798,0)","v":22797},{"$f":"SUM(H800:J800)","v":782704},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A790,IF($E$3=\"Female\",A797,IF($E$3=\"Senior Citizen\",A804,A811)))","v":"(below 65 years)"}]
[{"$f":"B800+1","v":1000001},null,0.3,{"$f":"B800","v":1000000},{"$f":"IF(J798=0,0,E800)","v":130000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M795,IF($E$3=\"Female\",M802,IF($E$3=\"Senior Citizen\",M809,M816)))","v":0}]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H795","v":0},{"$f":"IF(H798>H802,H798-H802,0)","v":3099690},{"$f":"IF(I802>0,ROUND(I802*I798,0),0)","v":929907},{"$f":"I802-J802","v":2169783},{"$f":"IF(H800>0,ROUND(H800*L798,0),0)","v":0},{"$f":"IF(K802>L802,0,L802-K802)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K793,IF($E$3=\"Female\",K800,IF($E$3=\"Senior Citizen\",K807,K814)))","v":782704}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 65 years)"]
[0,250000,0,0,0,0,0,{"$f":"H791","v":3099690},{"$f":"VLOOKUP(H805,A805:C809,3)","v":0.3},{"$f":"INDEX(D805:D809,MATCH(I805,C805:C809,0))","v":1000000},{"$f":"INDEX(E805:E809,MATCH(I805,C805:C809,0))","v":125000},{"$f":"IF(H805>H809,VLOOKUP(H805,A805:F809,6),0)","v":0},{"$f":"VLOOKUP(H805,A805:G809,7)","v":0.03}]
[{"$f":"B805+1","v":250001},500000,0.1,{"$f":"B805","v":250000},{"$f":"(B806-B805)*C806","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B806+1","v":500001},1000000,0.2,{"$f":"B806","v":500000},{"$f":"E806+(B807-B806)*C807","v":125000},0,0.03,{"$f":"IF(I805=C809,E808+ROUND((H805-J805),0)*I805,IF(I805=C808,E807+ROUND((H805-J805)*I805,0),IF(I805=C807,E806+ROUND((H805-J805)*I805,0),IF(I805=C806,E805+ROUND((H805-J805)*I805,0),E804+ROUND((H805-J805)*I805,0)))))","v":754907},{"$f":"MIN(K809:L809)","v":0},{"$f":"ROUND(SUM(H807+I807)*M805,0)","v":22647},{"$f":"SUM(H807:J807)","v":777554}]
[{"$f":"B807+1","v":1000001},null,0.3,{"$f":"B807","v":1000000},{"$f":"IF(J805=0,0,E807)","v":125000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H802","v":0},{"$f":"IF(H805>H809,H805-H809,0)","v":3099690},{"$f":"IF(I809>0,ROUND(I809*I805,0),0)","v":929907},{"$f":"I809-J809","v":2169783},{"$f":"IF(H807>0,ROUND(H807*L805,0),0)","v":0},{"$f":"IF(K809>L809,0,L809-K809)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H791","v":3099690},{"$f":"VLOOKUP(H812,A812:C816,3)","v":0.3},{"$f":"INDEX(D812:D816,MATCH(I812,C812:C816,0))","v":1000000},{"$f":"INDEX(E812:E816,MATCH(I812,C812:C816,0))","v":100000},{"$f":"IF(H812>H816,VLOOKUP(H812,A812:F816,6),0)","v":0},{"$f":"VLOOKUP(H812,A812:G816,7)","v":0.03}]
[{"$f":"B812+1","v":500001},1000000,0.2,{"$f":"B812","v":500000},{"$f":"(B813-B812)*C813","v":100000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B813+1","v":1000001},null,0.3,{"$f":"B813","v":1000000},{"$f":"IF(J812=0,0,E813)","v":100000},0,0.03,{"$f":"IF(I812=C816,E815+ROUND((H812-J812),0)*I812,IF(I812=C815,E814+ROUND((H812-J812)*I812,0),IF(I812=C814,E813+ROUND((H812-J812)*I812,0),IF(I812=C813,E812+ROUND((H812-J812)*I812,0),E811+ROUND((H812-J812)*I812,0)))))","v":729907},{"$f":"MIN(K816:L816)","v":0},{"$f":"ROUND(SUM(H814+I814)*M812,0)","v":21897},{"$f":"SUM(H814:J814)","v":751804}]
[null,null,null,null,null,0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H809","v":0},{"$f":"IF(H812>H816,H812-H816,0)","v":3099690},{"$f":"IF(I816>0,ROUND(I816*I812,0),0)","v":929907},{"$f":"I816-J816","v":2169783},{"$f":"IF(H814>0,ROUND(H814*L812,0),0)","v":0},{"$f":"IF(K816>L816,0,L816-K816)","v":0}]
[null,null,2013,{"$f":"C817+1","v":2014},null,"2013-14"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C817","v":2013},{"$f":"D817","v":2014}]
[0,200000,0,0,0,0,0,{"$f":"$E$4","v":3099690},{"$f":"VLOOKUP(H820,A820:C824,3)","v":0.3},{"$f":"INDEX(D820:D824,MATCH(I820,C820:C824,0))","v":1000000},{"$f":"INDEX(E820:E824,MATCH(I820,C820:C824,0))","v":130000},{"$f":"IF(H820>H824,VLOOKUP(H820,A820:F824,6),0)","v":0},{"$f":"VLOOKUP(H820,A820:G824,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B820,IF($E$3=\"Female\",B827,IF($E$3=\"Senior Citizen\",B834,B841)))","v":200000},0,{"$f":"O820","v":200000}]
[{"$f":"B820+1","v":200001},500000,0.1,{"$f":"B820","v":200000},{"$f":"(B821-B820)*C821","v":30000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O820+1","v":200001},500000,0.1]
[{"$f":"B821+1","v":500001},1000000,0.2,{"$f":"B821","v":500000},{"$f":"E821+(B822-B821)*C822","v":130000},0,0.03,{"$f":"IF(I820=C824,E823+ROUND((H820-J820),0)*I820,IF(I820=C823,E822+ROUND((H820-J820)*I820,0),IF(I820=C822,E821+ROUND((H820-J820)*I820,0),IF(I820=C821,E820+ROUND((H820-J820)*I820,0),E819+ROUND((H820-J820)*I820,0)))))","v":759907},{"$f":"MIN(K824:L824)","v":0},{"$f":"ROUND(SUM(H822+I822)*M820,0)","v":22797},{"$f":"SUM(H822:J822)","v":782704},null,null,{"$f":"O821+1","v":500001},1000000,0.2]
[{"$f":"B822+1","v":1000001},null,0.3,{"$f":"B822","v":1000000},{"$f":"IF(J820=0,0,E822)","v":130000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O822+1","v":1000001},0,0.3]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"D824","v":10000000},{"$f":"IF(H820>H824,H820-H824,0)","v":0},{"$f":"IF(I824>0,ROUND(I824*I820,0),0)","v":0},{"$f":"I824-J824","v":0},{"$f":"IF(H822>0,ROUND(H822*L820,0),0)","v":0},{"$f":"IF(K824>L824,0,L824-K824)","v":0},{"$f":"O823+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H822,IF($E$3=\"Female\",H829,IF($E$3=\"Senior Citizen\",H836,H843)))","v":759907}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I822,IF($E$3=\"Female\",I829,IF($E$3=\"Senior Citizen\",I836,I843)))","v":0}]
[0,200000,0,0,0,0,0,{"$f":"H820","v":3099690},{"$f":"VLOOKUP(H827,A827:C831,3)","v":0.3},{"$f":"INDEX(D827:D831,MATCH(I827,C827:C831,0))","v":1000000},{"$f":"INDEX(E827:E831,MATCH(I827,C827:C831,0))","v":130000},{"$f":"IF(H827>H831,VLOOKUP(H827,A827:F831,6),0)","v":0},{"$f":"VLOOKUP(H827,A827:G831,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J822,IF($E$3=\"Female\",J829,IF($E$3=\"Senior Citizen\",J836,J843)))","v":22797}]
[{"$f":"B827+1","v":200001},500000,0.1,{"$f":"B827","v":200000},{"$f":"(B828-B827)*C828","v":30000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K822,IF($E$3=\"Female\",K829,IF($E$3=\"Senior Citizen\",K836,K843)))","v":782704}]
[{"$f":"B828+1","v":500001},1000000,0.2,{"$f":"B828","v":500000},{"$f":"E828+(B829-B828)*C829","v":130000},0,0.03,{"$f":"IF(I827=C831,E830+ROUND((H827-J827),0)*I827,IF(I827=C830,E829+ROUND((H827-J827)*I827,0),IF(I827=C829,E828+ROUND((H827-J827)*I827,0),IF(I827=C828,E827+ROUND((H827-J827)*I827,0),E826+ROUND((H827-J827)*I827,0)))))","v":759907},{"$f":"MIN(K831:L831)","v":0},{"$f":"ROUND(SUM(H829+I829)*M827,0)","v":22797},{"$f":"SUM(H829:J829)","v":782704},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A819,IF($E$3=\"Female\",A826,IF($E$3=\"Senior Citizen\",A833,A840)))","v":"(below 60 years)"}]
[{"$f":"B829+1","v":1000001},null,0.3,{"$f":"B829","v":1000000},{"$f":"IF(J827=0,0,E829)","v":130000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M824,IF($E$3=\"Female\",M831,IF($E$3=\"Senior Citizen\",M838,M845)))","v":0}]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H824","v":10000000},{"$f":"IF(H827>H831,H827-H831,0)","v":0},{"$f":"IF(I831>0,ROUND(I831*I827,0),0)","v":0},{"$f":"I831-J831","v":0},{"$f":"IF(H829>0,ROUND(H829*L827,0),0)","v":0},{"$f":"IF(K831>L831,0,L831-K831)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K822,IF($E$3=\"Female\",K829,IF($E$3=\"Senior Citizen\",K836,K843)))","v":782704}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 60 year but less than 80)"]
[0,250000,0,0,0,0,0,{"$f":"H820","v":3099690},{"$f":"VLOOKUP(H834,A834:C838,3)","v":0.3},{"$f":"INDEX(D834:D838,MATCH(I834,C834:C838,0))","v":1000000},{"$f":"INDEX(E834:E838,MATCH(I834,C834:C838,0))","v":125000},{"$f":"IF(H834>H838,VLOOKUP(H834,A834:F838,6),0)","v":0},{"$f":"VLOOKUP(H834,A834:G838,7)","v":0.03}]
[{"$f":"B834+1","v":250001},500000,0.1,{"$f":"B834","v":250000},{"$f":"(B835-B834)*C835","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B835+1","v":500001},1000000,0.2,{"$f":"B835","v":500000},{"$f":"E835+(B836-B835)*C836","v":125000},0,0.03,{"$f":"IF(I834=C838,E837+ROUND((H834-J834),0)*I834,IF(I834=C837,E836+ROUND((H834-J834)*I834,0),IF(I834=C836,E835+ROUND((H834-J834)*I834,0),IF(I834=C835,E834+ROUND((H834-J834)*I834,0),E833+ROUND((H834-J834)*I834,0)))))","v":754907},{"$f":"MIN(K838:L838)","v":0},{"$f":"ROUND(SUM(H836+I836)*M834,0)","v":22647},{"$f":"SUM(H836:J836)","v":777554}]
[{"$f":"B836+1","v":1000001},null,0.3,{"$f":"B836","v":1000000},{"$f":"IF(J834=0,0,E836)","v":125000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H831","v":10000000},{"$f":"IF(H834>H838,H834-H838,0)","v":0},{"$f":"IF(I838>0,ROUND(I838*I834,0),0)","v":0},{"$f":"I838-J838","v":0},{"$f":"IF(H836>0,ROUND(H836*L834,0),0)","v":0},{"$f":"IF(K838>L838,0,L838-K838)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H820","v":3099690},{"$f":"VLOOKUP(H841,A841:C845,3)","v":0.3},{"$f":"INDEX(D841:D845,MATCH(I841,C841:C845,0))","v":1000000},{"$f":"INDEX(E841:E845,MATCH(I841,C841:C845,0))","v":100000},{"$f":"IF(H841>H845,VLOOKUP(H841,A841:F845,6),0)","v":0},{"$f":"VLOOKUP(H841,A841:G845,7)","v":0.03}]
[{"$f":"B841+1","v":500001},1000000,0.2,{"$f":"B841","v":500000},{"$f":"(B842-B841)*C842","v":100000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B842+1","v":1000001},null,0.3,{"$f":"B842","v":1000000},{"$f":"IF(J841=0,0,E842)","v":100000},0.1,0.03,{"$f":"IF(I841=C845,E844+ROUND((H841-J841),0)*I841,IF(I841=C844,E843+ROUND((H841-J841)*I841,0),IF(I841=C843,E842+ROUND((H841-J841)*I841,0),IF(I841=C842,E841+ROUND((H841-J841)*I841,0),E840+ROUND((H841-J841)*I841,0)))))","v":729907},{"$f":"MIN(K845:L845)","v":0},{"$f":"ROUND(SUM(H843+I843)*M841,0)","v":21897},{"$f":"SUM(H843:J843)","v":751804}]
[null,null,null,null,null,0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H838","v":10000000},{"$f":"IF(H841>H845,H841-H845,0)","v":0},{"$f":"IF(I845>0,ROUND(I845*I841,0),0)","v":0},{"$f":"I845-J845","v":0},{"$f":"IF(H843>0,ROUND(H843*L841,0),0)","v":0},{"$f":"IF(K845>L845,0,L845-K845)","v":0}]
[null,null,2014,{"$f":"C846+1","v":2015},null,"2014-15"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C846","v":2014},{"$f":"D846","v":2015}]
[0,250000,0,0,0,0,0,{"$f":"$E$4","v":3099690},{"$f":"VLOOKUP(H849,A849:C853,3)","v":0.3},{"$f":"INDEX(D849:D853,MATCH(I849,C849:C853,0))","v":1000000},{"$f":"INDEX(E849:E853,MATCH(I849,C849:C853,0))","v":125000},{"$f":"IF(H849>H853,VLOOKUP(H849,A849:F853,6),0)","v":0},{"$f":"VLOOKUP(H849,A849:G853,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B849,IF($E$3=\"Female\",B856,IF($E$3=\"Senior Citizen\",B863,B870)))","v":250000},0,{"$f":"O849","v":250000}]
[{"$f":"B849+1","v":250001},500000,0.1,{"$f":"B849","v":250000},{"$f":"(B850-B849)*C850","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O849+1","v":250001},500000,0.1]
[{"$f":"B850+1","v":500001},1000000,0.2,{"$f":"B850","v":500000},{"$f":"E850+(B851-B850)*C851","v":125000},0,0.03,{"$f":"IF(I849=C853,E852+ROUND((H849-J849),0)*I849,IF(I849=C852,E851+ROUND((H849-J849)*I849,0),IF(I849=C851,E850+ROUND((H849-J849)*I849,0),IF(I849=C850,E849+ROUND((H849-J849)*I849,0),E848+ROUND((H849-J849)*I849,0)))))","v":754907},{"$f":"MIN(K853:L853)","v":0},{"$f":"ROUND(SUM(H851+I851)*M849,0)","v":22647},{"$f":"SUM(H851:J851)","v":777554},null,null,{"$f":"O850+1","v":500001},1000000,0.2]
[{"$f":"B851+1","v":1000001},null,0.3,{"$f":"B851","v":1000000},{"$f":"IF(J849=0,0,E851)","v":125000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O851+1","v":1000001},0,0.3]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"D853","v":10000000},{"$f":"IF(H849>H853,H849-H853,0)","v":0},{"$f":"IF(I853>0,ROUND(I853*I849,0),0)","v":0},{"$f":"I853-J853","v":0},{"$f":"IF(H851>0,ROUND(H851*L849,0),0)","v":0},{"$f":"IF(K853>L853,0,L853-K853)","v":0},{"$f":"O852+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H851,IF($E$3=\"Female\",H858,IF($E$3=\"Senior Citizen\",H865,H872)))","v":754907}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I851,IF($E$3=\"Female\",I858,IF($E$3=\"Senior Citizen\",I865,I872)))","v":0}]
[0,250000,0,0,0,0,0,{"$f":"H849","v":3099690},{"$f":"VLOOKUP(H856,A856:C860,3)","v":0.3},{"$f":"INDEX(D856:D860,MATCH(I856,C856:C860,0))","v":1000000},{"$f":"INDEX(E856:E860,MATCH(I856,C856:C860,0))","v":125000},{"$f":"IF(H856>H860,VLOOKUP(H856,A856:F860,6),0)","v":0},{"$f":"VLOOKUP(H856,A856:G860,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J851,IF($E$3=\"Female\",J858,IF($E$3=\"Senior Citizen\",J865,J872)))","v":22647}]
[{"$f":"B856+1","v":250001},500000,0.1,{"$f":"B856","v":250000},{"$f":"(B857-B856)*C857","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K851,IF($E$3=\"Female\",K858,IF($E$3=\"Senior Citizen\",K865,K872)))","v":777554}]
[{"$f":"B857+1","v":500001},1000000,0.2,{"$f":"B857","v":500000},{"$f":"E857+(B858-B857)*C858","v":125000},0,0.03,{"$f":"IF(I856=C860,E859+ROUND((H856-J856),0)*I856,IF(I856=C859,E858+ROUND((H856-J856)*I856,0),IF(I856=C858,E857+ROUND((H856-J856)*I856,0),IF(I856=C857,E856+ROUND((H856-J856)*I856,0),E855+ROUND((H856-J856)*I856,0)))))","v":754907},{"$f":"MIN(K860:L860)","v":0},{"$f":"ROUND(SUM(H858+I858)*M856,0)","v":22647},{"$f":"SUM(H858:J858)","v":777554},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A848,IF($E$3=\"Female\",A855,IF($E$3=\"Senior Citizen\",A862,A869)))","v":"(below 60 years)"}]
[{"$f":"B858+1","v":1000001},null,0.3,{"$f":"B858","v":1000000},{"$f":"IF(J856=0,0,E858)","v":125000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M853,IF($E$3=\"Female\",M860,IF($E$3=\"Senior Citizen\",M867,M874)))","v":0}]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H853","v":10000000},{"$f":"IF(H856>H860,H856-H860,0)","v":0},{"$f":"IF(I860>0,ROUND(I860*I856,0),0)","v":0},{"$f":"I860-J860","v":0},{"$f":"IF(H858>0,ROUND(H858*L856,0),0)","v":0},{"$f":"IF(K860>L860,0,L860-K860)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K851,IF($E$3=\"Female\",K858,IF($E$3=\"Senior Citizen\",K865,K872)))","v":777554}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 60 year but less than 80)"]
[0,300000,0,0,0,0,0,{"$f":"H849","v":3099690},{"$f":"VLOOKUP(H863,A863:C867,3)","v":0.3},{"$f":"INDEX(D863:D867,MATCH(I863,C863:C867,0))","v":1000000},{"$f":"INDEX(E863:E867,MATCH(I863,C863:C867,0))","v":120000},{"$f":"IF(H863>H867,VLOOKUP(H863,A863:F867,6),0)","v":0},{"$f":"VLOOKUP(H863,A863:G867,7)","v":0.03}]
[{"$f":"B863+1","v":300001},500000,0.1,{"$f":"B863","v":300000},{"$f":"(B864-B863)*C864","v":20000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B864+1","v":500001},1000000,0.2,{"$f":"B864","v":500000},{"$f":"E864+(B865-B864)*C865","v":120000},0,0.03,{"$f":"IF(I863=C867,E866+ROUND((H863-J863),0)*I863,IF(I863=C866,E865+ROUND((H863-J863)*I863,0),IF(I863=C865,E864+ROUND((H863-J863)*I863,0),IF(I863=C864,E863+ROUND((H863-J863)*I863,0),E862+ROUND((H863-J863)*I863,0)))))","v":749907},{"$f":"MIN(K867:L867)","v":0},{"$f":"ROUND(SUM(H865+I865)*M863,0)","v":22497},{"$f":"SUM(H865:J865)","v":772404}]
[{"$f":"B865+1","v":1000001},null,0.3,{"$f":"B865","v":1000000},{"$f":"IF(J863=0,0,E865)","v":120000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H860","v":10000000},{"$f":"IF(H863>H867,H863-H867,0)","v":0},{"$f":"IF(I867>0,ROUND(I867*I863,0),0)","v":0},{"$f":"I867-J867","v":0},{"$f":"IF(H865>0,ROUND(H865*L863,0),0)","v":0},{"$f":"IF(K867>L867,0,L867-K867)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H849","v":3099690},{"$f":"VLOOKUP(H870,A870:C874,3)","v":0.3},{"$f":"INDEX(D870:D874,MATCH(I870,C870:C874,0))","v":1000000},{"$f":"INDEX(E870:E874,MATCH(I870,C870:C874,0))","v":100000},{"$f":"IF(H870>H874,VLOOKUP(H870,A870:F874,6),0)","v":0},{"$f":"VLOOKUP(H870,A870:G874,7)","v":0.03}]
[{"$f":"B870+1","v":500001},1000000,0.2,{"$f":"B870","v":500000},{"$f":"(B871-B870)*C871","v":100000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B871+1","v":1000001},null,0.3,{"$f":"B871","v":1000000},{"$f":"IF(J870=0,0,E871)","v":100000},0.1,0.03,{"$f":"IF(I870=C874,E873+ROUND((H870-J870),0)*I870,IF(I870=C873,E872+ROUND((H870-J870)*I870,0),IF(I870=C872,E871+ROUND((H870-J870)*I870,0),IF(I870=C871,E870+ROUND((H870-J870)*I870,0),E869+ROUND((H870-J870)*I870,0)))))","v":729907},{"$f":"MIN(K874:L874)","v":0},{"$f":"ROUND(SUM(H872+I872)*M870,0)","v":21897},{"$f":"SUM(H872:J872)","v":751804}]
[null,null,null,null,null,0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H867","v":10000000},{"$f":"IF(H870>H874,H870-H874,0)","v":0},{"$f":"IF(I874>0,ROUND(I874*I870,0),0)","v":0},{"$f":"I874-J874","v":0},{"$f":"IF(H872>0,ROUND(H872*L870,0),0)","v":0},{"$f":"IF(K874>L874,0,L874-K874)","v":0}]
[null,null,2015,{"$f":"C875+1","v":2016},null,"2015-16"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C875","v":2015},{"$f":"D875","v":2016}]
[0,250000,0,0,0,0,0,{"$f":"$E$4","v":3099690},{"$f":"VLOOKUP(H878,A878:C882,3)","v":0.3},{"$f":"INDEX(D878:D882,MATCH(I878,C878:C882,0))","v":1000000},{"$f":"INDEX(E878:E882,MATCH(I878,C878:C882,0))","v":125000},{"$f":"IF(H878>H882,VLOOKUP(H878,A878:F882,6),0)","v":0},{"$f":"VLOOKUP(H878,A878:G882,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B878,IF($E$3=\"Female\",B885,IF($E$3=\"Senior Citizen\",B892,B899)))","v":250000},0,{"$f":"O878","v":250000}]
[{"$f":"B878+1","v":250001},500000,0.1,{"$f":"B878","v":250000},{"$f":"(B879-B878)*C879","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O878+1","v":250001},500000,0.1]
[{"$f":"B879+1","v":500001},1000000,0.2,{"$f":"B879","v":500000},{"$f":"E879+(B880-B879)*C880","v":125000},0,0.03,{"$f":"IF(I878=C882,E881+ROUND((H878-J878),0)*I878,IF(I878=C881,E880+ROUND((H878-J878)*I878,0),IF(I878=C880,E879+ROUND((H878-J878)*I878,0),IF(I878=C879,E878+ROUND((H878-J878)*I878,0),E877+ROUND((H878-J878)*I878,0)))))","v":754907},{"$f":"MIN(K882:L882)","v":0},{"$f":"ROUND(SUM(H880+I880)*M878,0)","v":22647},{"$f":"SUM(H880:J880)","v":777554},null,null,{"$f":"O879+1","v":500001},1000000,0.2]
[{"$f":"B880+1","v":1000001},null,0.3,{"$f":"B880","v":1000000},{"$f":"IF(J878=0,0,E880)","v":125000},0.12,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O880+1","v":1000001},0,0.3]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"D882","v":10000000},{"$f":"IF(H878>H882,H878-H882,0)","v":0},{"$f":"IF(I882>0,ROUND(I882*I878,0),0)","v":0},{"$f":"I882-J882","v":0},{"$f":"IF(H880>0,ROUND(H880*L878,0),0)","v":0},{"$f":"IF(K882>L882,0,L882-K882)","v":0},{"$f":"O881+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H880,IF($E$3=\"Female\",H887,IF($E$3=\"Senior Citizen\",H894,H901)))","v":754907}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I880,IF($E$3=\"Female\",I887,IF($E$3=\"Senior Citizen\",I894,I901)))","v":0}]
[0,250000,0,0,0,0,0,{"$f":"H878","v":3099690},{"$f":"VLOOKUP(H885,A885:C889,3)","v":0.3},{"$f":"INDEX(D885:D889,MATCH(I885,C885:C889,0))","v":1000000},{"$f":"INDEX(E885:E889,MATCH(I885,C885:C889,0))","v":125000},{"$f":"IF(H885>H889,VLOOKUP(H885,A885:F889,6),0)","v":0},{"$f":"VLOOKUP(H885,A885:G889,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J880,IF($E$3=\"Female\",J887,IF($E$3=\"Senior Citizen\",J894,J901)))","v":22647}]
[{"$f":"B885+1","v":250001},500000,0.1,{"$f":"B885","v":250000},{"$f":"(B886-B885)*C886","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K880,IF($E$3=\"Female\",K887,IF($E$3=\"Senior Citizen\",K894,K901)))","v":777554}]
[{"$f":"B886+1","v":500001},1000000,0.2,{"$f":"B886","v":500000},{"$f":"E886+(B887-B886)*C887","v":125000},0,0.03,{"$f":"IF(I885=C889,E888+ROUND((H885-J885),0)*I885,IF(I885=C888,E887+ROUND((H885-J885)*I885,0),IF(I885=C887,E886+ROUND((H885-J885)*I885,0),IF(I885=C886,E885+ROUND((H885-J885)*I885,0),E884+ROUND((H885-J885)*I885,0)))))","v":754907},{"$f":"MIN(K889:L889)","v":0},{"$f":"ROUND(SUM(H887+I887)*M885,0)","v":22647},{"$f":"SUM(H887:J887)","v":777554},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A877,IF($E$3=\"Female\",A884,IF($E$3=\"Senior Citizen\",A891,A898)))","v":"(below 60 years)"}]
[{"$f":"B887+1","v":1000001},null,0.3,{"$f":"B887","v":1000000},{"$f":"IF(J885=0,0,E887)","v":125000},0.12,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M882,IF($E$3=\"Female\",M889,IF($E$3=\"Senior Citizen\",M896,M903)))","v":0}]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H882","v":10000000},{"$f":"IF(H885>H889,H885-H889,0)","v":0},{"$f":"IF(I889>0,ROUND(I889*I885,0),0)","v":0},{"$f":"I889-J889","v":0},{"$f":"IF(H887>0,ROUND(H887*L885,0),0)","v":0},{"$f":"IF(K889>L889,0,L889-K889)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K880,IF($E$3=\"Female\",K887,IF($E$3=\"Senior Citizen\",K894,K901)))","v":777554}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 60 year but less than 80)"]
[0,300000,0,0,0,0,0,{"$f":"H878","v":3099690},{"$f":"VLOOKUP(H892,A892:C896,3)","v":0.3},{"$f":"INDEX(D892:D896,MATCH(I892,C892:C896,0))","v":1000000},{"$f":"INDEX(E892:E896,MATCH(I892,C892:C896,0))","v":120000},{"$f":"IF(H892>H896,VLOOKUP(H892,A892:F896,6),0)","v":0},{"$f":"VLOOKUP(H892,A892:G896,7)","v":0.03}]
[{"$f":"B892+1","v":300001},500000,0.1,{"$f":"B892","v":300000},{"$f":"(B893-B892)*C893","v":20000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B893+1","v":500001},1000000,0.2,{"$f":"B893","v":500000},{"$f":"E893+(B894-B893)*C894","v":120000},0,0.03,{"$f":"IF(I892=C896,E895+ROUND((H892-J892),0)*I892,IF(I892=C895,E894+ROUND((H892-J892)*I892,0),IF(I892=C894,E893+ROUND((H892-J892)*I892,0),IF(I892=C893,E892+ROUND((H892-J892)*I892,0),E891+ROUND((H892-J892)*I892,0)))))","v":749907},{"$f":"MIN(K896:L896)","v":0},{"$f":"ROUND(SUM(H894+I894)*M892,0)","v":22497},{"$f":"SUM(H894:J894)","v":772404}]
[{"$f":"B894+1","v":1000001},null,0.3,{"$f":"B894","v":1000000},{"$f":"IF(J892=0,0,E894)","v":120000},0.12,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",null,339004]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H889","v":10000000},{"$f":"IF(H892>H896,H892-H896,0)","v":0},{"$f":"IF(I896>0,ROUND(I896*I892,0),0)","v":0},{"$f":"I896-J896","v":0},{"$f":"IF(H894>0,ROUND(H894*L892,0),0)","v":0},{"$f":"IF(K896>L896,0,L896-K896)","v":0},null,338934]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess",null,{"$f":"O895-O896","v":70}]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H878","v":3099690},{"$f":"VLOOKUP(H899,A899:C903,3)","v":0.3},{"$f":"INDEX(D899:D903,MATCH(I899,C899:C903,0))","v":1000000},{"$f":"INDEX(E899:E903,MATCH(I899,C899:C903,0))","v":100000},{"$f":"IF(H899>H903,VLOOKUP(H899,A899:F903,6),0)","v":0},{"$f":"VLOOKUP(H899,A899:G903,7)","v":0.03}]
[{"$f":"B899+1","v":500001},1000000,0.2,{"$f":"B899","v":500000},{"$f":"(B900-B899)*C900","v":100000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B900+1","v":1000001},null,0.3,{"$f":"B900","v":1000000},{"$f":"IF(J899=0,0,E900)","v":100000},0.12,0.03,{"$f":"IF(I899=C903,E902+ROUND((H899-J899),0)*I899,IF(I899=C902,E901+ROUND((H899-J899)*I899,0),IF(I899=C901,E900+ROUND((H899-J899)*I899,0),IF(I899=C900,E899+ROUND((H899-J899)*I899,0),E898+ROUND((H899-J899)*I899,0)))))","v":729907},{"$f":"MIN(K903:L903)","v":0},{"$f":"ROUND(SUM(H901+I901)*M899,0)","v":21897},{"$f":"SUM(H901:J901)","v":751804}]
[null,null,null,null,null,0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H896","v":10000000},{"$f":"IF(H899>H903,H899-H903,0)","v":0},{"$f":"IF(I903>0,ROUND(I903*I899,0),0)","v":0},{"$f":"I903-J903","v":0},{"$f":"IF(H901>0,ROUND(H901*L899,0),0)","v":0},{"$f":"IF(K903>L903,0,L903-K903)","v":0}]
[null,null,2016,{"$f":"C904+1","v":2017},null,"2016-17"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C904","v":2016},{"$f":"D904","v":2017}]
[0,250000,0,0,0,0,0,{"$f":"$E$4","v":3099690},{"$f":"VLOOKUP(H907,A907:C911,3)","v":0.3},{"$f":"INDEX(D907:D911,MATCH(I907,C907:C911,0))","v":1000000},{"$f":"INDEX(E907:E911,MATCH(I907,C907:C911,0))","v":125000},{"$f":"IF(H907>H911,VLOOKUP(H907,A907:F911,6),0)","v":0},{"$f":"VLOOKUP(H907,A907:G911,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B907,IF($E$3=\"Female\",B914,IF($E$3=\"Senior Citizen\",B921,B928)))","v":250000},0,{"$f":"O907","v":250000}]
[{"$f":"B907+1","v":250001},500000,0.1,{"$f":"B907","v":250000},{"$f":"(B908-B907)*C908","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O907+1","v":250001},500000,0.1]
[{"$f":"B908+1","v":500001},1000000,0.2,{"$f":"B908","v":500000},{"$f":"E908+(B909-B908)*C909","v":125000},0,0.03,{"$f":"IF(I907=C911,E910+ROUND((H907-J907),0)*I907,IF(I907=C910,E909+ROUND((H907-J907)*I907,0),IF(I907=C909,E908+ROUND((H907-J907)*I907,0),IF(I907=C908,E907+ROUND((H907-J907)*I907,0),E906+ROUND((H907-J907)*I907,0)))))","v":754907},{"$f":"MIN(K911:L911)","v":0},{"$f":"ROUND(SUM(H909+I909)*M907,0)","v":22647},{"$f":"SUM(H909:J909)","v":777554},null,null,{"$f":"O908+1","v":500001},1000000,0.2]
[{"$f":"B909+1","v":1000001},null,0.3,{"$f":"B909","v":1000000},{"$f":"IF(J907=0,0,E909)","v":125000},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O909+1","v":1000001},0,0.3]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"D911","v":10000000},{"$f":"IF(H907>H911,H907-H911,0)","v":0},{"$f":"IF(I911>0,ROUND(I911*I907,0),0)","v":0},{"$f":"I911-J911","v":0},{"$f":"IF(H909>0,ROUND(H909*L907,0),0)","v":0},{"$f":"IF(K911>L911,0,L911-K911)","v":0},{"$f":"O910+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H909,IF($E$3=\"Female\",H916,IF($E$3=\"Senior Citizen\",H923,H930)))","v":754907}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I909,IF($E$3=\"Female\",I916,IF($E$3=\"Senior Citizen\",I923,I930)))","v":0}]
[0,250000,0,0,0,0,0,{"$f":"H907","v":3099690},{"$f":"VLOOKUP(H914,A914:C918,3)","v":0.3},{"$f":"INDEX(D914:D918,MATCH(I914,C914:C918,0))","v":1000000},{"$f":"INDEX(E914:E918,MATCH(I914,C914:C918,0))","v":125000},{"$f":"IF(H914>H918,VLOOKUP(H914,A914:F918,6),0)","v":0},{"$f":"VLOOKUP(H914,A914:G918,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J909,IF($E$3=\"Female\",J916,IF($E$3=\"Senior Citizen\",J923,J930)))","v":22647}]
[{"$f":"B914+1","v":250001},500000,0.1,{"$f":"B914","v":250000},{"$f":"(B915-B914)*C915","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K909,IF($E$3=\"Female\",K916,IF($E$3=\"Senior Citizen\",K923,K930)))","v":777554}]
[{"$f":"B915+1","v":500001},1000000,0.2,{"$f":"B915","v":500000},{"$f":"E915+(B916-B915)*C916","v":125000},0,0.03,{"$f":"IF(I914=C918,E917+ROUND((H914-J914),0)*I914,IF(I914=C917,E916+ROUND((H914-J914)*I914,0),IF(I914=C916,E915+ROUND((H914-J914)*I914,0),IF(I914=C915,E914+ROUND((H914-J914)*I914,0),E913+ROUND((H914-J914)*I914,0)))))","v":754907},{"$f":"MIN(K918:L918)","v":0},{"$f":"ROUND(SUM(H916+I916)*M914,0)","v":22647},{"$f":"SUM(H916:J916)","v":777554},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A906,IF($E$3=\"Female\",A913,IF($E$3=\"Senior Citizen\",A920,A927)))","v":"(below 60 years)"}]
[{"$f":"B916+1","v":1000001},null,0.3,{"$f":"B916","v":1000000},{"$f":"IF(J914=0,0,E916)","v":125000},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M911,IF($E$3=\"Female\",M918,IF($E$3=\"Senior Citizen\",M925,M932)))","v":0}]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H911","v":10000000},{"$f":"IF(H914>H918,H914-H918,0)","v":0},{"$f":"IF(I918>0,ROUND(I918*I914,0),0)","v":0},{"$f":"I918-J918","v":0},{"$f":"IF(H916>0,ROUND(H916*L914,0),0)","v":0},{"$f":"IF(K918>L918,0,L918-K918)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K909,IF($E$3=\"Female\",K916,IF($E$3=\"Senior Citizen\",K923,K930)))","v":777554}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 60 year but less than 80)"]
[0,300000,0,0,0,0,0,{"$f":"H907","v":3099690},{"$f":"VLOOKUP(H921,A921:C925,3)","v":0.3},{"$f":"INDEX(D921:D925,MATCH(I921,C921:C925,0))","v":1000000},{"$f":"INDEX(E921:E925,MATCH(I921,C921:C925,0))","v":120000},{"$f":"IF(H921>H925,VLOOKUP(H921,A921:F925,6),0)","v":0},{"$f":"VLOOKUP(H921,A921:G925,7)","v":0.03}]
[{"$f":"B921+1","v":300001},500000,0.1,{"$f":"B921","v":300000},{"$f":"(B922-B921)*C922","v":20000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B922+1","v":500001},1000000,0.2,{"$f":"B922","v":500000},{"$f":"E922+(B923-B922)*C923","v":120000},0,0.03,{"$f":"IF(I921=C925,E924+ROUND((H921-J921),0)*I921,IF(I921=C924,E923+ROUND((H921-J921)*I921,0),IF(I921=C923,E922+ROUND((H921-J921)*I921,0),IF(I921=C922,E921+ROUND((H921-J921)*I921,0),E920+ROUND((H921-J921)*I921,0)))))","v":749907},{"$f":"MIN(K925:L925)","v":0},{"$f":"ROUND(SUM(H923+I923)*M921,0)","v":22497},{"$f":"SUM(H923:J923)","v":772404}]
[{"$f":"B923+1","v":1000001},null,0.3,{"$f":"B923","v":1000000},{"$f":"IF(J921=0,0,E923)","v":120000},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",null,339004]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H918","v":10000000},{"$f":"IF(H921>H925,H921-H925,0)","v":0},{"$f":"IF(I925>0,ROUND(I925*I921,0),0)","v":0},{"$f":"I925-J925","v":0},{"$f":"IF(H923>0,ROUND(H923*L921,0),0)","v":0},{"$f":"IF(K925>L925,0,L925-K925)","v":0},null,338934]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess",null,{"$f":"O924-O925","v":70}]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H907","v":3099690},{"$f":"VLOOKUP(H928,A928:C932,3)","v":0.3},{"$f":"INDEX(D928:D932,MATCH(I928,C928:C932,0))","v":1000000},{"$f":"INDEX(E928:E932,MATCH(I928,C928:C932,0))","v":100000},{"$f":"IF(H928>H932,VLOOKUP(H928,A928:F932,6),0)","v":0},{"$f":"VLOOKUP(H928,A928:G932,7)","v":0.03}]
[{"$f":"B928+1","v":500001},1000000,0.2,{"$f":"B928","v":500000},{"$f":"(B929-B928)*C929","v":100000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B929+1","v":1000001},null,0.3,{"$f":"B929","v":1000000},{"$f":"IF(J928=0,0,E929)","v":100000},0.15,0.03,{"$f":"IF(I928=C932,E931+ROUND((H928-J928),0)*I928,IF(I928=C931,E930+ROUND((H928-J928)*I928,0),IF(I928=C930,E929+ROUND((H928-J928)*I928,0),IF(I928=C929,E928+ROUND((H928-J928)*I928,0),E927+ROUND((H928-J928)*I928,0)))))","v":729907},{"$f":"MIN(K932:L932)","v":0},{"$f":"ROUND(SUM(H930+I930)*M928,0)","v":21897},{"$f":"SUM(H930:J930)","v":751804}]
[null,null,null,null,null,0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H925","v":10000000},{"$f":"IF(H928>H932,H928-H932,0)","v":0},{"$f":"IF(I932>0,ROUND(I932*I928,0),0)","v":0},{"$f":"I932-J932","v":0},{"$f":"IF(H930>0,ROUND(H930*L928,0),0)","v":0},{"$f":"IF(K932>L932,0,L932-K932)","v":0}]
[null,null,2017,{"$f":"C933+1","v":2018},null,"2017-18"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit","Tax Category",null,"Tax (inluding addition income)","Tax (excluding addition income)","Surchange on whole amt","Relief (if amt > one crore"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C933","v":2017},{"$f":"D933","v":2018}]
[0,250000,0,0,0,0,0,{"$f":"$E$4","v":3099690},{"$f":"VLOOKUP(H936,A936:C940,3)","v":0.3},{"$f":"INDEX(D936:D940,MATCH(I936,C936:C940,0))","v":1000000},{"$f":"INDEX(E936:E940,MATCH(I936,C936:C940,0))","v":112500},{"$f":"IF(H936>10000000,15%,IF(H936>5000000,10%,0%))","v":0},{"$f":"VLOOKUP(H936,A936:G940,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B936,IF($E$3=\"Female\",B943,IF($E$3=\"Senior Citizen\",B950,B957)))","v":250000},0,{"$f":"O936","v":250000}]
[{"$f":"B936+1","v":250001},500000,0.05,{"$f":"B936","v":250000},{"$f":"(B937-B936)*C937","v":12500},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O936+1","v":250001},500000,0.05,null,{"$f":"$E$3","v":"MALE"},null,{"$f":"INDEX($T$938:$T$941,MATCH($R$937,$R$938:$R$941,0))","v":742407}]
[{"$f":"B937+1","v":500001},1000000,0.2,{"$f":"B937","v":500000},{"$f":"E937+(B938-B937)*C938","v":112500},0,0.03,{"$f":"IF(I936=C940,E939+ROUND((H936-J936),0)*I936,IF(I936=C939,E938+ROUND((H936-J936)*I936,0),IF(I936=C938,E937+ROUND((H936-J936)*I936,0),IF(I936=C937,E936+ROUND((H936-J936)*I936,0),E935+ROUND((H936-J936)*I936,0)))))","v":742407},{"$f":"MIN(K940:L940)","v":0},{"$f":"ROUND(SUM(H938+I938)*M936,0)","v":22272},{"$f":"SUM(H938:J938)","v":764679},null,null,{"$f":"O937+1","v":500001},1000000,0.2,null,"Male",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(112500),IF($T$943>500000,($T$943-500000)*20%+(12500),IF($T$943>250000,($T$943-250000)*5%,\"0\")))","v":742407},{"$f":"IF($U$943>1000000,($U$943-1000000)*30%+(112500),IF($U$943>500000,($U$943-500000)*20%+(12500),IF($U$943>250000,($U$943-250000)*5%,\"0\")))","v":2812500},{"$f":"L940","v":0},{"$f":"ROUND(U938*10%,0)","v":281250}]
[{"$f":"B938+1","v":1000001},null,0.3,{"$f":"B938","v":1000000},{"$f":"IF(J936=0,0,E938)","v":112500},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O938+1","v":1000001},0,0.3,null,"Female",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(112500),IF($T$943>500000,($T$943-500000)*20%+(12500),IF($T$943>250000,($T$943-250000)*5%,\"0\")))","v":742407},{"$f":"IF($U$943>1000000,($U$943-1000000)*30%+(112500),IF($U$943>500000,($U$943-500000)*20%+(12500),IF($U$943>250000,($U$943-250000)*5%,\"0\")))","v":2812500},{"$f":"L947","v":0},{"$f":"ROUND(U939*10%,0)","v":281250}]
["Surcharge Limit",null,null,{"$f":"IF(L936=10%,5000000,10000000)","v":10000000},null,null,null,{"$f":"D940","v":10000000},{"$f":"IF(H936>H940,H936-H940,0)","v":0},{"$f":"IF(I940>0,ROUND(I940*I936,0),0)","v":0},{"$f":"IF(H940>=10000000,Q940+(I940-J940),(I940-J940))","v":281250},{"$f":"IF(H938>0,ROUND(H938*L936,0),0)","v":0},{"$f":"IF(K940>L940,0,L940-K940)","v":0},{"$f":"O939+1","v":1},0,0,{"$f":"W938","v":281250},"Senior Citizen",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(120000),IF($T$943>500000,($T$943-500000)*20%+(20000),IF($T$943>300000,($T$943-300000)*10%,\"0\")))","v":749907},{"$f":"IF($U$943>1000000,($U$943-1000000)*30%+(110000),IF($U$943>500000,($U$943-500000)*20%+(10000),IF($U$943>300000,($U$943-300000)*5%,\"0\")))","v":2810000},{"$f":"L954","v":0},{"$f":"ROUND(U940*10%,0)","v":281000}]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H938,IF($E$3=\"Female\",H945,IF($E$3=\"Senior Citizen\",H952,H959)))","v":742407},null,"Very Senior Citizen",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(100000),IF($T$943>500000,($T$943-500000)*20%,\"0\"))","v":729907},{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(100000),IF($T$943>500000,($T$943-500000)*20%,\"0\"))","v":729907},{"$f":"L961","v":0},{"$f":"ROUND(U941*10%,0)","v":72991}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I938,IF($E$3=\"Female\",I945,IF($E$3=\"Senior Citizen\",I952,I959)))","v":0}]
[0,250000,0,0,0,0,0,{"$f":"H936","v":3099690},{"$f":"VLOOKUP(H943,A943:C947,3)","v":0.3},{"$f":"INDEX(D943:D947,MATCH(I943,C943:C947,0))","v":1000000},{"$f":"INDEX(E943:E947,MATCH(I943,C943:C947,0))","v":112500},{"$f":"IF(H943>10000000,15%,IF(H943>5000000,10%,0%))","v":0},{"$f":"VLOOKUP(H943,A943:G947,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J938,IF($E$3=\"Female\",J945,IF($E$3=\"Senior Citizen\",J952,J959)))","v":22272},null,"Tax Income",null,{"$f":"$E$4","v":3099690},{"$f":"S944","v":10000000}]
[{"$f":"B943+1","v":250001},500000,0.05,{"$f":"B943","v":250000},{"$f":"(B944-B943)*C944","v":12500},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K938,IF($E$3=\"Female\",K945,IF($E$3=\"Senior Citizen\",K952,K959)))","v":764679},null,5000001,10000000,0.1,{"$f":"IF($T$943<=5000000,0,IF($T$943>5000000,ROUND((S944-5000000)*10%,0),IF($T$943>10000000,ROUND((T943-S944)*15%,0))))","v":0}]
[{"$f":"B944+1","v":500001},1000000,0.2,{"$f":"B944","v":500000},{"$f":"E944+(B945-B944)*C945","v":112500},0,0.03,{"$f":"IF(I943=C947,E946+ROUND((H943-J943),0)*I943,IF(I943=C946,E945+ROUND((H943-J943)*I943,0),IF(I943=C945,E944+ROUND((H943-J943)*I943,0),IF(I943=C944,E943+ROUND((H943-J943)*I943,0),E942+ROUND((H943-J943)*I943,0)))))","v":742407},{"$f":"MIN(K947:L947)","v":0},{"$f":"ROUND(SUM(H945+I945)*M943,0)","v":22272},{"$f":"SUM(H945:J945)","v":764679},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A935,IF($E$3=\"Female\",A942,IF($E$3=\"Senior Citizen\",A949,A956)))","v":"(below 60 years)"},null,{"$f":"S944+1","v":10000001},null,0.15,{"$f":"$T$943-R945+1","v":-6900310}]
[{"$f":"B945+1","v":1000001},null,0.3,{"$f":"B945","v":1000000},{"$f":"IF(J943=0,0,E945)","v":112500},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M940,IF($E$3=\"Female\",M947,IF($E$3=\"Senior Citizen\",M954,M961)))","v":0}]
["Surcharge Limit",null,null,{"$f":"IF(L943=10%,5000000,10000000)","v":10000000},null,null,null,{"$f":"H940","v":10000000},{"$f":"IF(H943>H947,H943-H947,0)","v":0},{"$f":"IF(I947>0,ROUND(I947*I943,0),0)","v":0},{"$f":"IF(H947>=10000000,Q947+(I947-J947),(I947-J947))","v":281250},{"$f":"IF(H945>0,ROUND(H945*L943,0),0)","v":0},{"$f":"IF(K947>L947,0,L947-K947)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K938,IF($E$3=\"Female\",K945,IF($E$3=\"Senior Citizen\",K952,K959)))","v":764679},{"$f":"W939","v":281250}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 60 year but less than 80)"]
[0,300000,0,0,0,0,0,{"$f":"H936","v":3099690},{"$f":"VLOOKUP(H950,A950:C954,3)","v":0.3},{"$f":"INDEX(D950:D954,MATCH(I950,C950:C954,0))","v":1000000},{"$f":"INDEX(E950:E954,MATCH(I950,C950:C954,0))","v":110000},{"$f":"IF(H950>10000000,15%,IF(H950>5000000,10%,0%))","v":0},{"$f":"VLOOKUP(H950,A950:G954,7)","v":0.03}]
[{"$f":"B950+1","v":300001},500000,0.05,{"$f":"B950","v":300000},{"$f":"(B951-B950)*C951","v":10000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B951+1","v":500001},1000000,0.2,{"$f":"B951","v":500000},{"$f":"E951+(B952-B951)*C952","v":110000},0,0.03,{"$f":"IF(I950=C954,E953+ROUND((H950-J950),0)*I950,IF(I950=C953,E952+ROUND((H950-J950)*I950,0),IF(I950=C952,E951+ROUND((H950-J950)*I950,0),IF(I950=C951,E950+ROUND((H950-J950)*I950,0),E949+ROUND((H950-J950)*I950,0)))))","v":739907},{"$f":"MIN(K954:L954)","v":0},{"$f":"ROUND(SUM(H952+I952)*M950,0)","v":22197},{"$f":"SUM(H952:J952)","v":762104}]
[{"$f":"B952+1","v":1000001},null,0.3,{"$f":"B952","v":1000000},{"$f":"IF(J950=0,0,E952)","v":110000},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L950=10%,5000000,10000000)","v":10000000},null,null,null,{"$f":"H947","v":10000000},{"$f":"IF(H950>H954,H950-H954,0)","v":0},{"$f":"IF(I954>0,ROUND(I954*I950,0),0)","v":0},{"$f":"IF(H954>=10000000,Q954+(I954-J954),(I954-J954))","v":281000},{"$f":"IF(H952>0,ROUND(H952*L950,0),0)","v":0},{"$f":"IF(K954>L954,0,L954-K954)","v":0},null,null,null,{"$f":"W940","v":281000}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H936","v":3099690},{"$f":"VLOOKUP(H957,A957:C961,3)","v":0.3},{"$f":"INDEX(D957:D961,MATCH(I957,C957:C961,0))","v":1000000},{"$f":"INDEX(E957:E961,MATCH(I957,C957:C961,0))","v":100000},{"$f":"IF(H957>10000000,15%,IF(H957>5000000,10%,0%))","v":0},{"$f":"VLOOKUP(H957,A957:G961,7)","v":0.03}]
[{"$f":"B957+1","v":500001},1000000,0.2,{"$f":"B957","v":500000},{"$f":"(B958-B957)*C958","v":100000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B958+1","v":1000001},null,0.3,{"$f":"B958","v":1000000},{"$f":"IF(J957=0,0,E958)","v":100000},0.15,0.03,{"$f":"IF(I957=C961,E960+ROUND((H957-J957),0)*I957,IF(I957=C960,E959+ROUND((H957-J957)*I957,0),IF(I957=C959,E958+ROUND((H957-J957)*I957,0),IF(I957=C958,E957+ROUND((H957-J957)*I957,0),E956+ROUND((H957-J957)*I957,0)))))","v":729907},{"$f":"MIN(K961:L961)","v":0},{"$f":"ROUND(SUM(H959+I959)*M957,0)","v":21897},{"$f":"SUM(H959:J959)","v":751804}]
[null,null,null,null,null,0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L957=10%,5000000,10000000)","v":10000000},null,null,null,{"$f":"H954","v":10000000},{"$f":"IF(H957>H961,H957-H961,0)","v":0},{"$f":"IF(I961>0,ROUND(I961*I957,0),0)","v":0},{"$f":"IF(H961>=10000000,Q961+(I961-J961),(I961-J961))","v":72991},{"$f":"IF(H959>0,ROUND(H959*L957,0),0)","v":0},{"$f":"IF(K961>L961,0,L961-K961)","v":0},null,null,null,{"$f":"W941","v":72991}]
[null,null,2018,{"$f":"C962+1","v":2019},null,"2018-19"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit","Tax Category",null,"Tax (inluding addition income)","Tax (excluding addition income)","Surchange on whole amt","Relief (if amt > one crore"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C962","v":2018},{"$f":"D962","v":2019}]
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[{"$f":"B965+1","v":250001},500000,0.05,{"$f":"B965","v":250000},{"$f":"(B966-B965)*C966","v":12500},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O965+1","v":250001},500000,0.05,null,{"$f":"$E$3","v":"MALE"},null,{"$f":"INDEX($T$938:$T$941,MATCH($R$937,$R$938:$R$941,0))","v":742407}]
[{"$f":"B966+1","v":500001},1000000,0.2,{"$f":"B966","v":500000},{"$f":"E966+(B967-B966)*C967","v":112500},0,0.03,{"$f":"IF(I965=C969,E968+ROUND((H965-J965),0)*I965,IF(I965=C968,E967+ROUND((H965-J965)*I965,0),IF(I965=C967,E966+ROUND((H965-J965)*I965,0),IF(I965=C966,E965+ROUND((H965-J965)*I965,0),E964+ROUND((H965-J965)*I965,0)))))","v":742407},{"$f":"MIN(K969:L969)","v":0},{"$f":"ROUND(SUM(H967+I967)*M965,0)","v":29696},{"$f":"SUM(H967:J967)","v":772103},null,null,{"$f":"O966+1","v":500001},1000000,0.2,null,"Male",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(112500),IF($T$943>500000,($T$943-500000)*20%+(12500),IF($T$943>250000,($T$943-250000)*5%,\"0\")))","v":742407},{"$f":"IF($U$943>1000000,($U$943-1000000)*30%+(112500),IF($U$943>500000,($U$943-500000)*20%+(12500),IF($U$943>250000,($U$943-250000)*5%,\"0\")))","v":2812500},{"$f":"L969","v":0},{"$f":"ROUND(U967*10%,0)","v":281250}]
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["Surcharge Limit",null,null,{"$f":"IF(L965=10%,5000000,10000000)","v":10000000},null,null,null,{"$f":"D969","v":10000000},{"$f":"IF(H965>H969,H965-H969,0)","v":0},{"$f":"IF(I969>0,ROUND(I969*I965,0),0)","v":0},{"$f":"IF(H969>=10000000,Q969+(I969-J969),(I969-J969))","v":281250},{"$f":"IF(H967>0,ROUND(H967*L965,0),0)","v":0},{"$f":"IF(K969>L969,0,L969-K969)","v":0},{"$f":"O968+1","v":1},0,0,{"$f":"W967","v":281250},"Senior Citizen",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(120000),IF($T$943>500000,($T$943-500000)*20%+(20000),IF($T$943>300000,($T$943-300000)*10%,\"0\")))","v":749907},{"$f":"IF($U$943>1000000,($U$943-1000000)*30%+(110000),IF($U$943>500000,($U$943-500000)*20%+(10000),IF($U$943>300000,($U$943-300000)*5%,\"0\")))","v":2810000},{"$f":"L983","v":0},{"$f":"ROUND(U969*10%,0)","v":281000}]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H967,IF($E$3=\"Female\",H974,IF($E$3=\"Senior Citizen\",H981,H988)))","v":742407},null,"Very Senior Citizen",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(100000),IF($T$943>500000,($T$943-500000)*20%,\"0\"))","v":729907},{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(100000),IF($T$943>500000,($T$943-500000)*20%,\"0\"))","v":729907},{"$f":"L990","v":0},{"$f":"ROUND(U970*10%,0)","v":72991}]
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[0,250000,0,0,0,0,0,{"$f":"H965","v":3099690},{"$f":"VLOOKUP(H972,A972:C976,3)","v":0.3},{"$f":"INDEX(D972:D976,MATCH(I972,C972:C976,0))","v":1000000},{"$f":"INDEX(E972:E976,MATCH(I972,C972:C976,0))","v":112500},{"$f":"IF(H972>10000000,15%,IF(H972>5000000,10%,0%))","v":0},0.04,"E. CESS",null,{"$f":"IF($E$3=\"Male\",J967,IF($E$3=\"Female\",J974,IF($E$3=\"Senior Citizen\",J981,J988)))","v":29696},null,"Tax Income",null,{"$f":"$E$4","v":3099690},{"$f":"S973","v":10000000}]
[{"$f":"B972+1","v":250001},500000,0.05,{"$f":"B972","v":250000},{"$f":"(B973-B972)*C973","v":12500},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K967,IF($E$3=\"Female\",K974,IF($E$3=\"Senior Citizen\",K981,K988)))","v":772103},null,5000001,10000000,0.1,{"$f":"IF($T$943<=5000000,0,IF($T$943>5000000,ROUND((S973-5000000)*10%,0),IF($T$943>10000000,ROUND((T972-S973)*15%,0))))","v":0}]
[{"$f":"B973+1","v":500001},1000000,0.2,{"$f":"B973","v":500000},{"$f":"E973+(B974-B973)*C974","v":112500},0,0.03,{"$f":"IF(I972=C976,E975+ROUND((H972-J972),0)*I972,IF(I972=C975,E974+ROUND((H972-J972)*I972,0),IF(I972=C974,E973+ROUND((H972-J972)*I972,0),IF(I972=C973,E972+ROUND((H972-J972)*I972,0),E971+ROUND((H972-J972)*I972,0)))))","v":742407},{"$f":"MIN(K976:L976)","v":0},{"$f":"ROUND(SUM(H974+I974)*M972,0)","v":29696},{"$f":"SUM(H974:J974)","v":772103},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A964,IF($E$3=\"Female\",A971,IF($E$3=\"Senior Citizen\",A978,A985)))","v":"(below 60 years)"},null,{"$f":"S973+1","v":10000001},null,0.15,{"$f":"$T$943-R974+1","v":-6900310}]
[{"$f":"B974+1","v":1000001},null,0.3,{"$f":"B974","v":1000000},{"$f":"IF(J972=0,0,E974)","v":112500},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M969,IF($E$3=\"Female\",M976,IF($E$3=\"Senior Citizen\",M983,M990)))","v":0}]
["Surcharge Limit",null,null,{"$f":"IF(L972=10%,5000000,10000000)","v":10000000},null,null,null,{"$f":"H969","v":10000000},{"$f":"IF(H972>H976,H972-H976,0)","v":0},{"$f":"IF(I976>0,ROUND(I976*I972,0),0)","v":0},{"$f":"IF(H976>=10000000,Q976+(I976-J976),(I976-J976))","v":281250},{"$f":"IF(H974>0,ROUND(H974*L972,0),0)","v":0},{"$f":"IF(K976>L976,0,L976-K976)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K967,IF($E$3=\"Female\",K974,IF($E$3=\"Senior Citizen\",K981,K988)))","v":772103},{"$f":"W968","v":281250}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 60 year but less than 80)"]
[0,300000,0,0,0,0,0,{"$f":"H965","v":3099690},{"$f":"VLOOKUP(H979,A979:C983,3)","v":0.3},{"$f":"INDEX(D979:D983,MATCH(I979,C979:C983,0))","v":1000000},{"$f":"INDEX(E979:E983,MATCH(I979,C979:C983,0))","v":110000},{"$f":"IF(H979>10000000,15%,IF(H979>5000000,10%,0%))","v":0},0.04]
[{"$f":"B979+1","v":300001},500000,0.05,{"$f":"B979","v":300000},{"$f":"(B980-B979)*C980","v":10000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B980+1","v":500001},1000000,0.2,{"$f":"B980","v":500000},{"$f":"E980+(B981-B980)*C981","v":110000},0,0.03,{"$f":"IF(I979=C983,E982+ROUND((H979-J979),0)*I979,IF(I979=C982,E981+ROUND((H979-J979)*I979,0),IF(I979=C981,E980+ROUND((H979-J979)*I979,0),IF(I979=C980,E979+ROUND((H979-J979)*I979,0),E978+ROUND((H979-J979)*I979,0)))))","v":739907},{"$f":"MIN(K983:L983)","v":0},{"$f":"ROUND(SUM(H981+I981)*M979,0)","v":29596},{"$f":"SUM(H981:J981)","v":769503}]
[{"$f":"B981+1","v":1000001},null,0.3,{"$f":"B981","v":1000000},{"$f":"IF(J979=0,0,E981)","v":110000},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L979=10%,5000000,10000000)","v":10000000},null,null,null,{"$f":"H976","v":10000000},{"$f":"IF(H979>H983,H979-H983,0)","v":0},{"$f":"IF(I983>0,ROUND(I983*I979,0),0)","v":0},{"$f":"IF(H983>=10000000,Q983+(I983-J983),(I983-J983))","v":281000},{"$f":"IF(H981>0,ROUND(H981*L979,0),0)","v":0},{"$f":"IF(K983>L983,0,L983-K983)","v":0},null,null,null,{"$f":"W969","v":281000}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H965","v":3099690},{"$f":"VLOOKUP(H986,A986:C990,3)","v":0.3},{"$f":"INDEX(D986:D990,MATCH(I986,C986:C990,0))","v":1000000},{"$f":"INDEX(E986:E990,MATCH(I986,C986:C990,0))","v":100000},{"$f":"IF(H986>10000000,15%,IF(H986>5000000,10%,0%))","v":0},0.04]
[{"$f":"B986+1","v":500001},1000000,0.2,{"$f":"B986","v":500000},{"$f":"(B987-B986)*C987","v":100000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B987+1","v":1000001},null,0.3,{"$f":"B987","v":1000000},{"$f":"IF(J986=0,0,E987)","v":100000},0.15,0.03,{"$f":"IF(I986=C990,E989+ROUND((H986-J986),0)*I986,IF(I986=C989,E988+ROUND((H986-J986)*I986,0),IF(I986=C988,E987+ROUND((H986-J986)*I986,0),IF(I986=C987,E986+ROUND((H986-J986)*I986,0),E985+ROUND((H986-J986)*I986,0)))))","v":729907},{"$f":"MIN(K990:L990)","v":0},{"$f":"ROUND(SUM(H988+I988)*M986,0)","v":29196},{"$f":"SUM(H988:J988)","v":759103}]
[null,null,null,null,null,0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L986=10%,5000000,10000000)","v":10000000},null,null,null,{"$f":"H983","v":10000000},{"$f":"IF(H986>H990,H986-H990,0)","v":0},{"$f":"IF(I990>0,ROUND(I990*I986,0),0)","v":0},{"$f":"IF(H990>=10000000,Q990+(I990-J990),(I990-J990))","v":72991},{"$f":"IF(H988>0,ROUND(H988*L986,0),0)","v":0},{"$f":"IF(K990>L990,0,L990-K990)","v":0},null,null,null,{"$f":"W970","v":72991}]
[null,null,2019,{"$f":"C991+1","v":2020},null,"2019-20"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit","Tax Category",null,"Tax (inluding addition income)","Tax (excluding addition income)","Surchange on whole amt","Relief (if amt > one crore",null,"Surcharge Table (2019-20)"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C991","v":2019},{"$f":"D991","v":2020},null,null,null,null,null,null,null,null,0,5000000,0]
[0,250000,0,0,0,0,0,{"$f":"$E$4","v":3099690},{"$f":"VLOOKUP(H994,A994:C998,3)","v":0.3},{"$f":"INDEX(D994:D998,MATCH(I994,C994:C998,0))","v":1000000},{"$f":"INDEX(E994:E998,MATCH(I994,C994:C998,0))","v":112500},{"$f":"VLOOKUP($H$994,$Y$993:$AA$997,3)","v":0},0.04,0,{"$f":"IF($E$3=\"Male\",B994,IF($E$3=\"Female\",B1001,IF($E$3=\"Senior Citizen\",B1008,B1015)))","v":250000},0,{"$f":"O994","v":250000},null,null,null,null,null,null,null,{"$f":"Z993+1","v":5000001},10000000,0.1]
[{"$f":"B994+1","v":250001},500000,0.05,{"$f":"B994","v":250000},{"$f":"(B995-B994)*C995","v":12500},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O994+1","v":250001},500000,0.05,null,{"$f":"$E$3","v":"MALE"},null,{"$f":"INDEX($T$938:$T$941,MATCH($R$937,$R$938:$R$941,0))","v":742407},null,null,{"$f":"IF($S$1001=37%,25%,IF($S$1001=25%,15%,IF($S$1001=15%,10%,0)))","v":0},null,{"$f":"Z994+1","v":10000001},20000000,0.15]
[{"$f":"B995+1","v":500001},1000000,0.2,{"$f":"B995","v":500000},{"$f":"E995+(B996-B995)*C996","v":112500},0,0.04,{"$f":"IF(I994=C998,E997+ROUND((H994-J994),0)*I994,IF(I994=C997,E996+ROUND((H994-J994)*I994,0),IF(I994=C996,E995+ROUND((H994-J994)*I994,0),IF(I994=C995,E994+ROUND((H994-J994)*I994,0),E993+ROUND((H994-J994)*I994,0)))))","v":742407},{"$f":"MIN(K998:L998)","v":0},{"$f":"ROUND(SUM(H996+I996)*M994,0)","v":29696},{"$f":"SUM(H996:J996)","v":772103},null,null,{"$f":"O995+1","v":500001},1000000,0.2,null,"Male",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(112500),IF($T$943>500000,($T$943-500000)*20%+(12500),IF($T$943>250000,($T$943-250000)*5%,\"0\")))","v":742407},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(112500),IF($U$1001>500000,($U$1001-500000)*20%+(12500),IF($U$1001>250000,($U$1001-250000)*5%,\"0\")))","v":1312500},{"$f":"ROUND(T996*$S$1001,0)","v":0},{"$f":"ROUND(U996*$W$995,0)","v":0},{"$f":"T996+V996-U996-W996","v":-570093},{"$f":"Z995+1","v":20000001},50000000,0.25]
[{"$f":"B996+1","v":1000001},null,0.3,{"$f":"B996","v":1000000},{"$f":"IF(J994=0,0,E996)","v":112500},{"$f":"L994","v":0},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O996+1","v":1000001},0,0.3,null,"Female",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(112500),IF($T$943>500000,($T$943-500000)*20%+(12500),IF($T$943>250000,($T$943-250000)*5%,\"0\")))","v":742407},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(112500),IF($U$1001>500000,($U$1001-500000)*20%+(12500),IF($U$1001>250000,($U$1001-250000)*5%,\"0\")))","v":1312500},{"$f":"ROUND(T997*$S$1001,0)","v":0},{"$f":"ROUND(U997*$W$995,0)","v":0},{"$f":"T997+V997-U997-W997","v":-570093},{"$f":"Z996+1","v":50000001},null,0.37]
["Surcharge Limit",null,null,{"$f":"IF(L994=10%,5000000,IF(L994=15%,10000000,IF(L994=25%,20000000,50000000)))","v":50000000},null,null,null,{"$f":"D998","v":50000000},{"$f":"IF(H994>H998,H994-H998,0)","v":0},{"$f":"IF(I998>0,ROUND(I998*I994,0),0)","v":0},{"$f":"IF(H998>=D998,Q998+(I998-J998),(I998-J998))","v":0},{"$f":"IF(H996>0,ROUND(H996*L994,0),0)","v":0},{"$f":"IF(K998>L998,0,L998-K998)","v":0},{"$f":"O997+1","v":1},0,0,{"$f":"W996","v":0},"Senior Citizen",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(120000),IF($T$943>500000,($T$943-500000)*20%+(20000),IF($T$943>300000,($T$943-300000)*10%,\"0\")))","v":749907},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(110000),IF($U$1001>500000,($U$1001-500000)*20%+(10000),IF($U$1001>300000,($U$1001-300000)*5%,\"0\")))","v":1310000},{"$f":"ROUND(T998*$S$1001,0)","v":0},{"$f":"ROUND(U998*$W$995,0)","v":0},{"$f":"T998+V998-U998-W998","v":-560093}]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H996,IF($E$3=\"Female\",H1003,IF($E$3=\"Senior Citizen\",H1010,H1017)))","v":742407},null,"Very Senior Citizen",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(100000),IF($T$943>500000,($T$943-500000)*20%,\"0\"))","v":729907},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(100000),IF($U$1001>500000,($U$1001-500000)*20%,\"0\"))","v":1300000},{"$f":"ROUND(T999*$S$1001,0)","v":0},{"$f":"ROUND(U999*$W$995,0)","v":0},{"$f":"T999+V999-U999-W999","v":-570093}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I996,IF($E$3=\"Female\",I1003,IF($E$3=\"Senior Citizen\",I1010,I1017)))","v":0}]
[0,250000,0,0,0,0,0,{"$f":"H994","v":3099690},{"$f":"VLOOKUP(H1001,A1001:C1005,3)","v":0.3},{"$f":"INDEX(D1001:D1005,MATCH(I1001,C1001:C1005,0))","v":1000000},{"$f":"INDEX(E1001:E1005,MATCH(I1001,C1001:C1005,0))","v":112500},{"$f":"L994","v":0},0.04,"E. CESS",null,{"$f":"IF($E$3=\"Male\",J996,IF($E$3=\"Female\",J1003,IF($E$3=\"Senior Citizen\",J1010,J1017)))","v":29696},null,"Tax Income",{"$f":"L994","v":0},{"$f":"$E$4","v":3099690},{"$f":"IF($S$1001=T1006,S1005,IF(S1001=T1005,S1004,IF(S1001=T1004,S1003,S1002)))","v":5000000}]
[{"$f":"B1001+1","v":250001},500000,0.05,{"$f":"B1001","v":250000},{"$f":"(B1002-B1001)*C1002","v":12500},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K996,IF($E$3=\"Female\",K1003,IF($E$3=\"Senior Citizen\",K1010,K1017)))","v":772103},null,0,5000000,0,{"$f":"S1004","v":20000000}]
[{"$f":"B1002+1","v":500001},1000000,0.2,{"$f":"B1002","v":500000},{"$f":"E1002+(B1003-B1002)*C1003","v":112500},0,0.04,{"$f":"IF(I1001=C1005,E1004+ROUND((H1001-J1001),0)*I1001,IF(I1001=C1004,E1003+ROUND((H1001-J1001)*I1001,0),IF(I1001=C1003,E1002+ROUND((H1001-J1001)*I1001,0),IF(I1001=C1002,E1001+ROUND((H1001-J1001)*I1001,0),E1000+ROUND((H1001-J1001)*I1001,0)))))","v":742407},{"$f":"MIN(K1005:L1005)","v":0},{"$f":"ROUND(SUM(H1003+I1003)*M1001,0)","v":29696},{"$f":"SUM(H1003:J1003)","v":772103},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A993,IF($E$3=\"Female\",A1000,IF($E$3=\"Senior Citizen\",A1007,A1014)))","v":"(below 60 years)"},null,{"$f":"S1002+1","v":5000001},10000000,0.1,{"$f":"$T$943-R1003+1","v":-1900310}]
[{"$f":"B1003+1","v":1000001},null,0.3,{"$f":"B1003","v":1000000},{"$f":"IF(J1001=0,0,E1003)","v":112500},{"$f":"L1001","v":0},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M998,IF($E$3=\"Female\",M1005,IF($E$3=\"Senior Citizen\",M1012,M1019)))","v":0},null,{"$f":"S1003+1","v":10000001},20000000,0.15]
["Surcharge Limit",null,null,{"$f":"IF(L1001=10%,5000000,IF(L1001=15%,10000000,IF(L1001=25%,20000000,50000000)))","v":50000000},null,null,null,{"$f":"H998","v":50000000},{"$f":"IF(H1001>H1005,H1001-H1005,0)","v":0},{"$f":"IF(I1005>0,ROUND(I1005*I1001,0),0)","v":0},{"$f":"IF(H1005>=50000000,Q1005+(I1005-J1005),(I1005-J1005))","v":0},{"$f":"IF(H1003>0,ROUND(H1003*L1001,0),0)","v":0},{"$f":"IF(K1005>L1005,0,L1005-K1005)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K996,IF($E$3=\"Female\",K1003,IF($E$3=\"Senior Citizen\",K1010,K1017)))","v":772103},{"$f":"W997","v":0},{"$f":"S1004+1","v":20000001},50000000,0.25]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess",null,null,null,null,{"$f":"S1005+1","v":50000001},null,0.37]
["(Above 60 year but less than 80)"]
[0,300000,0,0,0,0,0,{"$f":"H994","v":3099690},{"$f":"VLOOKUP(H1008,A1008:C1012,3)","v":0.3},{"$f":"INDEX(D1008:D1012,MATCH(I1008,C1008:C1012,0))","v":1000000},{"$f":"INDEX(E1008:E1012,MATCH(I1008,C1008:C1012,0))","v":110000},{"$f":"L994","v":0},0.04]
[{"$f":"B1008+1","v":300001},500000,0.05,{"$f":"B1008","v":300000},{"$f":"(B1009-B1008)*C1009","v":10000},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B1009+1","v":500001},1000000,0.2,{"$f":"B1009","v":500000},{"$f":"E1009+(B1010-B1009)*C1010","v":110000},0,0.04,{"$f":"IF(I1008=C1012,E1011+ROUND((H1008-J1008),0)*I1008,IF(I1008=C1011,E1010+ROUND((H1008-J1008)*I1008,0),IF(I1008=C1010,E1009+ROUND((H1008-J1008)*I1008,0),IF(I1008=C1009,E1008+ROUND((H1008-J1008)*I1008,0),E1007+ROUND((H1008-J1008)*I1008,0)))))","v":739907},{"$f":"MIN(K1012:L1012)","v":0},{"$f":"ROUND(SUM(H1010+I1010)*M1008,0)","v":29596},{"$f":"SUM(H1010:J1010)","v":769503}]
[{"$f":"B1010+1","v":1000001},null,0.3,{"$f":"B1010","v":1000000},{"$f":"IF(J1008=0,0,E1010)","v":110000},{"$f":"L1008","v":0},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L1008=10%,5000000,IF(L1008=15%,10000000,IF(L1008=25%,20000000,50000000)))","v":50000000},null,null,null,{"$f":"H1005","v":50000000},{"$f":"IF(H1008>H1012,H1008-H1012,0)","v":0},{"$f":"IF(I1012>0,ROUND(I1012*I1008,0),0)","v":0},{"$f":"IF(H1012>=50000000,Q1012+(I1012-J1012),(I1012-J1012))","v":0},{"$f":"IF(H1010>0,ROUND(H1010*L1008,0),0)","v":0},{"$f":"IF(K1012>L1012,0,L1012-K1012)","v":0},null,null,null,{"$f":"W998","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H994","v":3099690},{"$f":"VLOOKUP(H1015,A1015:C1019,3)","v":0.3},{"$f":"INDEX(D1015:D1019,MATCH(I1015,C1015:C1019,0))","v":1000000},{"$f":"INDEX(E1015:E1019,MATCH(I1015,C1015:C1019,0))","v":100000},{"$f":"L994","v":0},0.04]
[{"$f":"B1015+1","v":500001},1000000,0.2,{"$f":"B1015","v":500000},{"$f":"(B1016-B1015)*C1016","v":100000},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B1016+1","v":1000001},null,0.3,{"$f":"B1016","v":1000000},{"$f":"IF(J1015=0,0,E1016)","v":100000},0,0.04,{"$f":"IF(I1015=C1019,E1018+ROUND((H1015-J1015),0)*I1015,IF(I1015=C1018,E1017+ROUND((H1015-J1015)*I1015,0),IF(I1015=C1017,E1016+ROUND((H1015-J1015)*I1015,0),IF(I1015=C1016,E1015+ROUND((H1015-J1015)*I1015,0),E1014+ROUND((H1015-J1015)*I1015,0)))))","v":729907},{"$f":"MIN(K1019:L1019)","v":0},{"$f":"ROUND(SUM(H1017+I1017)*M1015,0)","v":29196},{"$f":"SUM(H1017:J1017)","v":759103}]
[null,null,null,null,null,{"$f":"L1015","v":0},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L1015=10%,5000000,IF(L1015=15%,10000000,IF(L1015=25%,20000000,50000000)))","v":50000000},null,null,null,{"$f":"H1012","v":50000000},{"$f":"IF(H1015>H1019,H1015-H1019,0)","v":0},{"$f":"IF(I1019>0,ROUND(I1019*I1015,0),0)","v":0},{"$f":"IF(H1019>=D1019,Q1019+(I1019-J1019),(I1019-J1019))","v":0},{"$f":"IF(H1017>0,ROUND(H1017*L1015,0),0)","v":0},{"$f":"IF(K1019>L1019,0,L1019-K1019)","v":0},null,null,null,{"$f":"W999","v":0}]
[null,null,2020,{"$f":"C1020+1","v":2021},null,"2020-21"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit","Tax Category",null,"Tax (inluding addition income)","Tax (excluding addition income)","Surchange on whole amt","Relief (if amt > one crore",null,"Surcharge Table (2019-20)"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C1020","v":2020},{"$f":"D1020","v":2021},null,null,null,null,null,null,null,null,0,5000000,0]
[0,250000,0,0,0,0,0,{"$f":"$E$4","v":3099690},{"$f":"VLOOKUP(H1023,A1023:C1027,3)","v":0.3},{"$f":"INDEX(D1023:D1027,MATCH(I1023,C1023:C1027,0))","v":1000000},{"$f":"INDEX(E1023:E1027,MATCH(I1023,C1023:C1027,0))","v":112500},{"$f":"VLOOKUP($H$994,$Y$993:$AA$997,3)","v":0},0.04,0,{"$f":"IF($E$3=\"Male\",B1023,IF($E$3=\"Female\",B1030,IF($E$3=\"Senior Citizen\",B1037,B1044)))","v":250000},{"$f":"IF($E$3=\"Male\",C1023,IF($E$3=\"Female\",C1030,IF($E$3=\"Senior Citizen\",C1037,C1044)))","v":0},{"$f":"O1023","v":250000},null,null,null,null,null,null,null,{"$f":"Z1022+1","v":5000001},10000000,0.1]
[{"$f":"B1023+1","v":250001},500000,0.05,{"$f":"B1023","v":250000},{"$f":"(B1024-B1023)*C1024","v":12500},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O1023+1","v":250001},500000,0.05,null,{"$f":"$E$3","v":"MALE"},null,{"$f":"INDEX($T$938:$T$941,MATCH($R$937,$R$938:$R$941,0))","v":742407},null,null,{"$f":"IF($S$1001=37%,25%,IF($S$1001=25%,15%,IF($S$1001=15%,10%,0)))","v":0},null,{"$f":"Z1023+1","v":10000001},20000000,0.15]
[{"$f":"B1024+1","v":500001},1000000,0.2,{"$f":"B1024","v":500000},{"$f":"E1024+(B1025-B1024)*C1025","v":112500},0,0.04,{"$f":"IF(I1023=C1027,E1026+ROUND((H1023-J1023),0)*I1023,IF(I1023=C1026,E1025+ROUND((H1023-J1023)*I1023,0),IF(I1023=C1025,E1024+ROUND((H1023-J1023)*I1023,0),IF(I1023=C1024,E1023+ROUND((H1023-J1023)*I1023,0),E1022+ROUND((H1023-J1023)*I1023,0)))))","v":742407},{"$f":"MIN(K1027:L1027)","v":0},{"$f":"ROUND(SUM(H1025+I1025)*M1023,0)","v":29696},{"$f":"SUM(H1025:J1025)","v":772103},null,null,{"$f":"O1024+1","v":500001},1000000,0.2,null,"Male",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(112500),IF($T$943>500000,($T$943-500000)*20%+(12500),IF($T$943>250000,($T$943-250000)*5%,\"0\")))","v":742407},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(112500),IF($U$1001>500000,($U$1001-500000)*20%+(12500),IF($U$1001>250000,($U$1001-250000)*5%,\"0\")))","v":1312500},{"$f":"ROUND(T1025*$S$1001,0)","v":0},{"$f":"ROUND(U1025*$W$995,0)","v":0},{"$f":"T1025+V1025-U1025-W1025","v":-570093},{"$f":"Z1024+1","v":20000001},50000000,0.25]
[{"$f":"B1025+1","v":1000001},null,0.3,{"$f":"B1025","v":1000000},{"$f":"IF(J1023=0,0,E1025)","v":112500},{"$f":"L1023","v":0},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O1025+1","v":1000001},0,0.3,null,"Female",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(112500),IF($T$943>500000,($T$943-500000)*20%+(12500),IF($T$943>250000,($T$943-250000)*5%,\"0\")))","v":742407},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(112500),IF($U$1001>500000,($U$1001-500000)*20%+(12500),IF($U$1001>250000,($U$1001-250000)*5%,\"0\")))","v":1312500},{"$f":"ROUND(T1026*$S$1001,0)","v":0},{"$f":"ROUND(U1026*$W$995,0)","v":0},{"$f":"T1026+V1026-U1026-W1026","v":-570093},{"$f":"Z1025+1","v":50000001},null,0.37]
["Surcharge Limit",null,null,{"$f":"IF(L1023=10%,5000000,IF(L1023=15%,10000000,IF(L1023=25%,20000000,50000000)))","v":50000000},null,null,null,{"$f":"D1027","v":50000000},{"$f":"IF(H1023>H1027,H1023-H1027,0)","v":0},{"$f":"IF(I1027>0,ROUND(I1027*I1023,0),0)","v":0},{"$f":"IF(H1027>=D1027,Q1027+(I1027-J1027),(I1027-J1027))","v":0},{"$f":"IF(H1025>0,ROUND(H1025*L1023,0),0)","v":0},{"$f":"IF(K1027>L1027,0,L1027-K1027)","v":0},{"$f":"O1026+1","v":1},0,0,{"$f":"W1025","v":0},"Senior Citizen",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(120000),IF($T$943>500000,($T$943-500000)*20%+(20000),IF($T$943>300000,($T$943-300000)*10%,\"0\")))","v":749907},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(110000),IF($U$1001>500000,($U$1001-500000)*20%+(10000),IF($U$1001>300000,($U$1001-300000)*5%,\"0\")))","v":1310000},{"$f":"ROUND(T1027*$S$1001,0)","v":0},{"$f":"ROUND(U1027*$W$995,0)","v":0},{"$f":"T1027+V1027-U1027-W1027","v":-560093}]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H1025,IF($E$3=\"Female\",H1032,IF($E$3=\"Senior Citizen\",H1039,H1046)))","v":742407},null,"Very Senior Citizen",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(100000),IF($T$943>500000,($T$943-500000)*20%,\"0\"))","v":729907},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(100000),IF($U$1001>500000,($U$1001-500000)*20%,\"0\"))","v":1300000},{"$f":"ROUND(T1028*$S$1001,0)","v":0},{"$f":"ROUND(U1028*$W$995,0)","v":0},{"$f":"T1028+V1028-U1028-W1028","v":-570093}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I1025,IF($E$3=\"Female\",I1032,IF($E$3=\"Senior Citizen\",I1039,I1046)))","v":0}]
[0,250000,0,0,0,0,0,{"$f":"H1023","v":3099690},{"$f":"VLOOKUP(H1030,A1030:C1034,3)","v":0.3},{"$f":"INDEX(D1030:D1034,MATCH(I1030,C1030:C1034,0))","v":1000000},{"$f":"INDEX(E1030:E1034,MATCH(I1030,C1030:C1034,0))","v":112500},{"$f":"L1023","v":0},0.04,"E. CESS",null,{"$f":"IF($E$3=\"Male\",J1025,IF($E$3=\"Female\",J1032,IF($E$3=\"Senior Citizen\",J1039,J1046)))","v":29696},null,"Tax Income",{"$f":"L1023","v":0},{"$f":"$E$4","v":3099690},{"$f":"IF($S$1001=T1035,S1034,IF(S1030=T1034,S1033,IF(S1030=T1033,S1032,S1031)))","v":5000000}]
[{"$f":"B1030+1","v":250001},500000,0.05,{"$f":"B1030","v":250000},{"$f":"(B1031-B1030)*C1031","v":12500},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K1025,IF($E$3=\"Female\",K1032,IF($E$3=\"Senior Citizen\",K1039,K1046)))","v":772103},null,0,5000000,0,{"$f":"S1033","v":20000000}]
[{"$f":"B1031+1","v":500001},1000000,0.2,{"$f":"B1031","v":500000},{"$f":"E1031+(B1032-B1031)*C1032","v":112500},0,0.04,{"$f":"IF(I1030=C1034,E1033+ROUND((H1030-J1030),0)*I1030,IF(I1030=C1033,E1032+ROUND((H1030-J1030)*I1030,0),IF(I1030=C1032,E1031+ROUND((H1030-J1030)*I1030,0),IF(I1030=C1031,E1030+ROUND((H1030-J1030)*I1030,0),E1029+ROUND((H1030-J1030)*I1030,0)))))","v":742407},{"$f":"MIN(K1034:L1034)","v":0},{"$f":"ROUND(SUM(H1032+I1032)*M1030,0)","v":29696},{"$f":"SUM(H1032:J1032)","v":772103},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A1022,IF($E$3=\"Female\",A1029,IF($E$3=\"Senior Citizen\",A1036,A1043)))","v":"(below 60 years)"},null,{"$f":"S1031+1","v":5000001},10000000,0.1,{"$f":"$T$943-R1032+1","v":-1900310}]
[{"$f":"B1032+1","v":1000001},null,0.3,{"$f":"B1032","v":1000000},{"$f":"IF(J1030=0,0,E1032)","v":112500},{"$f":"L1030","v":0},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M1027,IF($E$3=\"Female\",M1034,IF($E$3=\"Senior Citizen\",M1041,M1048)))","v":0},null,{"$f":"S1032+1","v":10000001},20000000,0.15]
["Surcharge Limit",null,null,{"$f":"IF(L1030=10%,5000000,IF(L1030=15%,10000000,IF(L1030=25%,20000000,50000000)))","v":50000000},null,null,null,{"$f":"H1027","v":50000000},{"$f":"IF(H1030>H1034,H1030-H1034,0)","v":0},{"$f":"IF(I1034>0,ROUND(I1034*I1030,0),0)","v":0},{"$f":"IF(H1034>=50000000,Q1034+(I1034-J1034),(I1034-J1034))","v":0},{"$f":"IF(H1032>0,ROUND(H1032*L1030,0),0)","v":0},{"$f":"IF(K1034>L1034,0,L1034-K1034)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K1025,IF($E$3=\"Female\",K1032,IF($E$3=\"Senior Citizen\",K1039,K1046)))","v":772103},{"$f":"W1026","v":0},{"$f":"S1033+1","v":20000001},50000000,0.25]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess",null,null,null,null,{"$f":"S1034+1","v":50000001},null,0.37]
["(Above 60 year but less than 80)"]
[0,300000,0,0,0,0,0,{"$f":"H1023","v":3099690},{"$f":"VLOOKUP(H1037,A1037:C1041,3)","v":0.3},{"$f":"INDEX(D1037:D1041,MATCH(I1037,C1037:C1041,0))","v":1000000},{"$f":"INDEX(E1037:E1041,MATCH(I1037,C1037:C1041,0))","v":110000},{"$f":"L1023","v":0},0.04]
[{"$f":"B1037+1","v":300001},500000,0.05,{"$f":"B1037","v":300000},{"$f":"(B1038-B1037)*C1038","v":10000},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B1038+1","v":500001},1000000,0.2,{"$f":"B1038","v":500000},{"$f":"E1038+(B1039-B1038)*C1039","v":110000},0,0.04,{"$f":"IF(I1037=C1041,E1040+ROUND((H1037-J1037),0)*I1037,IF(I1037=C1040,E1039+ROUND((H1037-J1037)*I1037,0),IF(I1037=C1039,E1038+ROUND((H1037-J1037)*I1037,0),IF(I1037=C1038,E1037+ROUND((H1037-J1037)*I1037,0),E1036+ROUND((H1037-J1037)*I1037,0)))))","v":739907},{"$f":"MIN(K1041:L1041)","v":0},{"$f":"ROUND(SUM(H1039+I1039)*M1037,0)","v":29596},{"$f":"SUM(H1039:J1039)","v":769503}]
[{"$f":"B1039+1","v":1000001},null,0.3,{"$f":"B1039","v":1000000},{"$f":"IF(J1037=0,0,E1039)","v":110000},{"$f":"L1037","v":0},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L1037=10%,5000000,IF(L1037=15%,10000000,IF(L1037=25%,20000000,50000000)))","v":50000000},null,null,null,{"$f":"H1034","v":50000000},{"$f":"IF(H1037>H1041,H1037-H1041,0)","v":0},{"$f":"IF(I1041>0,ROUND(I1041*I1037,0),0)","v":0},{"$f":"IF(H1041>=50000000,Q1041+(I1041-J1041),(I1041-J1041))","v":0},{"$f":"IF(H1039>0,ROUND(H1039*L1037,0),0)","v":0},{"$f":"IF(K1041>L1041,0,L1041-K1041)","v":0},null,null,null,{"$f":"W1027","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H1023","v":3099690},{"$f":"VLOOKUP(H1044,A1044:C1048,3)","v":0.3},{"$f":"INDEX(D1044:D1048,MATCH(I1044,C1044:C1048,0))","v":1000000},{"$f":"INDEX(E1044:E1048,MATCH(I1044,C1044:C1048,0))","v":100000},{"$f":"L1023","v":0},0.04]
[{"$f":"B1044+1","v":500001},1000000,0.2,{"$f":"B1044","v":500000},{"$f":"(B1045-B1044)*C1045","v":100000},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B1045+1","v":1000001},null,0.3,{"$f":"B1045","v":1000000},{"$f":"IF(J1044=0,0,E1045)","v":100000},0,0.04,{"$f":"IF(I1044=C1048,E1047+ROUND((H1044-J1044),0)*I1044,IF(I1044=C1047,E1046+ROUND((H1044-J1044)*I1044,0),IF(I1044=C1046,E1045+ROUND((H1044-J1044)*I1044,0),IF(I1044=C1045,E1044+ROUND((H1044-J1044)*I1044,0),E1043+ROUND((H1044-J1044)*I1044,0)))))","v":729907},{"$f":"MIN(K1048:L1048)","v":0},{"$f":"ROUND(SUM(H1046+I1046)*M1044,0)","v":29196},{"$f":"SUM(H1046:J1046)","v":759103}]
[null,null,null,null,null,{"$f":"L1044","v":0},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L1044=10%,5000000,IF(L1044=15%,10000000,IF(L1044=25%,20000000,50000000)))","v":50000000},null,null,null,{"$f":"H1041","v":50000000},{"$f":"IF(H1044>H1048,H1044-H1048,0)","v":0},{"$f":"IF(I1048>0,ROUND(I1048*I1044,0),0)","v":0},{"$f":"IF(H1048>=D1048,Q1048+(I1048-J1048),(I1048-J1048))","v":0},{"$f":"IF(H1046>0,ROUND(H1046*L1044,0),0)","v":0},{"$f":"IF(K1048>L1048,0,L1048-K1048)","v":0},null,null,null,{"$f":"W1028","v":0}]
[null,null,2021,{"$f":"C1049+1","v":2022},null,"2021-22"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit","Tax Category",null,"Tax (inluding addition income)","Tax (excluding addition income)","Surchange on whole amt","Relief (if amt > one crore",null,"Surcharge Table (2019-20)"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C1049","v":2021},{"$f":"D1049","v":2022},null,null,null,null,null,null,null,null,0,5000000,0]
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[{"$f":"B1053+1","v":500001},1000000,0.2,{"$f":"B1053","v":500000},{"$f":"E1053+(B1054-B1053)*C1054","v":112500},0,0.04,{"$f":"IF(I1052=C1056,E1055+ROUND((H1052-J1052),0)*I1052,IF(I1052=C1055,E1054+ROUND((H1052-J1052)*I1052,0),IF(I1052=C1054,E1053+ROUND((H1052-J1052)*I1052,0),IF(I1052=C1053,E1052+ROUND((H1052-J1052)*I1052,0),E1051+ROUND((H1052-J1052)*I1052,0)))))","v":742407},{"$f":"MIN(K1056:L1056)","v":0},{"$f":"ROUND(SUM(H1054+I1054)*M1052,0)","v":29696},{"$f":"SUM(H1054:J1054)","v":772103},null,null,{"$f":"O1053+1","v":500001},1000000,0.2,null,"Male",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(112500),IF($T$943>500000,($T$943-500000)*20%+(12500),IF($T$943>250000,($T$943-250000)*5%,\"0\")))","v":742407},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(112500),IF($U$1001>500000,($U$1001-500000)*20%+(12500),IF($U$1001>250000,($U$1001-250000)*5%,\"0\")))","v":1312500},{"$f":"ROUND(T1054*$S$1001,0)","v":0},{"$f":"ROUND(U1054*$W$995,0)","v":0},{"$f":"T1054+V1054-U1054-W1054","v":-570093},{"$f":"Z1053+1","v":20000001},50000000,0.25]
[{"$f":"B1054+1","v":1000001},null,0.3,{"$f":"B1054","v":1000000},{"$f":"IF(J1052=0,0,E1054)","v":112500},{"$f":"L1052","v":0},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O1054+1","v":1000001},0,0.3,null,"Female",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(112500),IF($T$943>500000,($T$943-500000)*20%+(12500),IF($T$943>250000,($T$943-250000)*5%,\"0\")))","v":742407},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(112500),IF($U$1001>500000,($U$1001-500000)*20%+(12500),IF($U$1001>250000,($U$1001-250000)*5%,\"0\")))","v":1312500},{"$f":"ROUND(T1055*$S$1001,0)","v":0},{"$f":"ROUND(U1055*$W$995,0)","v":0},{"$f":"T1055+V1055-U1055-W1055","v":-570093},{"$f":"Z1054+1","v":50000001},null,0.37]
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["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H1054,IF($E$3=\"Female\",H1061,IF($E$3=\"Senior Citizen\",H1068,H1075)))","v":742407},null,"Very Senior Citizen",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(100000),IF($T$943>500000,($T$943-500000)*20%,\"0\"))","v":729907},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(100000),IF($U$1001>500000,($U$1001-500000)*20%,\"0\"))","v":1300000},{"$f":"ROUND(T1057*$S$1001,0)","v":0},{"$f":"ROUND(U1057*$W$995,0)","v":0},{"$f":"T1057+V1057-U1057-W1057","v":-570093}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I1054,IF($E$3=\"Female\",I1061,IF($E$3=\"Senior Citizen\",I1068,I1075)))","v":0}]
[0,250000,0,0,0,0,0,{"$f":"H1052","v":3099690},{"$f":"VLOOKUP(H1059,A1059:C1063,3)","v":0.3},{"$f":"INDEX(D1059:D1063,MATCH(I1059,C1059:C1063,0))","v":1000000},{"$f":"INDEX(E1059:E1063,MATCH(I1059,C1059:C1063,0))","v":112500},{"$f":"L1052","v":0},0.04,"E. CESS",null,{"$f":"IF($E$3=\"Male\",J1054,IF($E$3=\"Female\",J1061,IF($E$3=\"Senior Citizen\",J1068,J1075)))","v":29696},null,"Tax Income",{"$f":"L1052","v":0},{"$f":"$E$4","v":3099690},{"$f":"IF($S$1001=T1064,S1063,IF(S1059=T1063,S1062,IF(S1059=T1062,S1061,S1060)))","v":5000000}]
[{"$f":"B1059+1","v":250001},500000,0.05,{"$f":"B1059","v":250000},{"$f":"(B1060-B1059)*C1060","v":12500},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K1054,IF($E$3=\"Female\",K1061,IF($E$3=\"Senior Citizen\",K1068,K1075)))","v":772103},null,0,5000000,0,{"$f":"S1062","v":20000000}]
[{"$f":"B1060+1","v":500001},1000000,0.2,{"$f":"B1060","v":500000},{"$f":"E1060+(B1061-B1060)*C1061","v":112500},0,0.04,{"$f":"IF(I1059=C1063,E1062+ROUND((H1059-J1059),0)*I1059,IF(I1059=C1062,E1061+ROUND((H1059-J1059)*I1059,0),IF(I1059=C1061,E1060+ROUND((H1059-J1059)*I1059,0),IF(I1059=C1060,E1059+ROUND((H1059-J1059)*I1059,0),E1058+ROUND((H1059-J1059)*I1059,0)))))","v":742407},{"$f":"MIN(K1063:L1063)","v":0},{"$f":"ROUND(SUM(H1061+I1061)*M1059,0)","v":29696},{"$f":"SUM(H1061:J1061)","v":772103},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A1051,IF($E$3=\"Female\",A1058,IF($E$3=\"Senior Citizen\",A1065,A1072)))","v":"(below 60 years)"},null,{"$f":"S1060+1","v":5000001},10000000,0.1,{"$f":"$T$943-R1061+1","v":-1900310}]
[{"$f":"B1061+1","v":1000001},null,0.3,{"$f":"B1061","v":1000000},{"$f":"IF(J1059=0,0,E1061)","v":112500},{"$f":"L1059","v":0},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M1056,IF($E$3=\"Female\",M1063,IF($E$3=\"Senior Citizen\",M1070,M1077)))","v":0},null,{"$f":"S1061+1","v":10000001},20000000,0.15]
["Surcharge Limit",null,null,{"$f":"IF(L1059=10%,5000000,IF(L1059=15%,10000000,IF(L1059=25%,20000000,50000000)))","v":50000000},null,null,null,{"$f":"H1056","v":50000000},{"$f":"IF(H1059>H1063,H1059-H1063,0)","v":0},{"$f":"IF(I1063>0,ROUND(I1063*I1059,0),0)","v":0},{"$f":"IF(H1063>=50000000,Q1063+(I1063-J1063),(I1063-J1063))","v":0},{"$f":"IF(H1061>0,ROUND(H1061*L1059,0),0)","v":0},{"$f":"IF(K1063>L1063,0,L1063-K1063)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K1054,IF($E$3=\"Female\",K1061,IF($E$3=\"Senior Citizen\",K1068,K1075)))","v":772103},{"$f":"W1055","v":0},{"$f":"S1062+1","v":20000001},50000000,0.25]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess",null,null,null,null,{"$f":"S1063+1","v":50000001},null,0.37]
["(Above 60 year but less than 80)"]
[0,300000,0,0,0,0,0,{"$f":"H1052","v":3099690},{"$f":"VLOOKUP(H1066,A1066:C1070,3)","v":0.3},{"$f":"INDEX(D1066:D1070,MATCH(I1066,C1066:C1070,0))","v":1000000},{"$f":"INDEX(E1066:E1070,MATCH(I1066,C1066:C1070,0))","v":110000},{"$f":"L1052","v":0},0.04]
[{"$f":"B1066+1","v":300001},500000,0.05,{"$f":"B1066","v":300000},{"$f":"(B1067-B1066)*C1067","v":10000},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B1067+1","v":500001},1000000,0.2,{"$f":"B1067","v":500000},{"$f":"E1067+(B1068-B1067)*C1068","v":110000},0,0.04,{"$f":"IF(I1066=C1070,E1069+ROUND((H1066-J1066),0)*I1066,IF(I1066=C1069,E1068+ROUND((H1066-J1066)*I1066,0),IF(I1066=C1068,E1067+ROUND((H1066-J1066)*I1066,0),IF(I1066=C1067,E1066+ROUND((H1066-J1066)*I1066,0),E1065+ROUND((H1066-J1066)*I1066,0)))))","v":739907},{"$f":"MIN(K1070:L1070)","v":0},{"$f":"ROUND(SUM(H1068+I1068)*M1066,0)","v":29596},{"$f":"SUM(H1068:J1068)","v":769503}]
[{"$f":"B1068+1","v":1000001},null,0.3,{"$f":"B1068","v":1000000},{"$f":"IF(J1066=0,0,E1068)","v":110000},{"$f":"L1066","v":0},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L1066=10%,5000000,IF(L1066=15%,10000000,IF(L1066=25%,20000000,50000000)))","v":50000000},null,null,null,{"$f":"H1063","v":50000000},{"$f":"IF(H1066>H1070,H1066-H1070,0)","v":0},{"$f":"IF(I1070>0,ROUND(I1070*I1066,0),0)","v":0},{"$f":"IF(H1070>=50000000,Q1070+(I1070-J1070),(I1070-J1070))","v":0},{"$f":"IF(H1068>0,ROUND(H1068*L1066,0),0)","v":0},{"$f":"IF(K1070>L1070,0,L1070-K1070)","v":0},null,null,null,{"$f":"W1056","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H1052","v":3099690},{"$f":"VLOOKUP(H1073,A1073:C1077,3)","v":0.3},{"$f":"INDEX(D1073:D1077,MATCH(I1073,C1073:C1077,0))","v":1000000},{"$f":"INDEX(E1073:E1077,MATCH(I1073,C1073:C1077,0))","v":100000},{"$f":"L1052","v":0},0.04]
[{"$f":"B1073+1","v":500001},1000000,0.2,{"$f":"B1073","v":500000},{"$f":"(B1074-B1073)*C1074","v":100000},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B1074+1","v":1000001},null,0.3,{"$f":"B1074","v":1000000},{"$f":"IF(J1073=0,0,E1074)","v":100000},0,0.04,{"$f":"IF(I1073=C1077,E1076+ROUND((H1073-J1073),0)*I1073,IF(I1073=C1076,E1075+ROUND((H1073-J1073)*I1073,0),IF(I1073=C1075,E1074+ROUND((H1073-J1073)*I1073,0),IF(I1073=C1074,E1073+ROUND((H1073-J1073)*I1073,0),E1072+ROUND((H1073-J1073)*I1073,0)))))","v":729907},{"$f":"MIN(K1077:L1077)","v":0},{"$f":"ROUND(SUM(H1075+I1075)*M1073,0)","v":29196},{"$f":"SUM(H1075:J1075)","v":759103}]
[null,null,null,null,null,{"$f":"L1073","v":0},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L1073=10%,5000000,IF(L1073=15%,10000000,IF(L1073=25%,20000000,50000000)))","v":50000000},null,null,null,{"$f":"H1070","v":50000000},{"$f":"IF(H1073>H1077,H1073-H1077,0)","v":0},{"$f":"IF(I1077>0,ROUND(I1077*I1073,0),0)","v":0},{"$f":"IF(H1077>=D1077,Q1077+(I1077-J1077),(I1077-J1077))","v":0},{"$f":"IF(H1075>0,ROUND(H1075*L1073,0),0)","v":0},{"$f":"IF(K1077>L1077,0,L1077-K1077)","v":0},null,null,null,{"$f":"W1057","v":0}]
[]
[]
["Fin._Year","Asst. Year","TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due","Rebate u/s 87A","Revised E.cess(adjusting 87A)","Revised Total Tax due","Tax Due","Basic Exemtion limit",null,"SUR. RATE","Marginal releif limit"]
[{"$f":"F5","v":"1985-86"},{"$f":"A1082","v":"1986-87"},{"$f":"P13","v":1529095},{"$f":"P14","v":76455},{"$f":"P15","v":0},{"$f":"P16","v":1605550},{"$f":"P17","v":"Not defined"},{"$f":"P18","v":0},{"$f":"P19","v":1605550},0,{"$f":"IF(J1081>0,ROUND((C1081-J1081)*0.03,0),E1081)","v":0},{"$f":"C1081+D1081-J1081+K1081","v":1605550}]
[{"$f":"F34","v":"1986-87"},{"$f":"A1083","v":"1987-88"},{"$f":"P42","v":1529095},{"$f":"P43","v":76455},{"$f":"P44","v":0},{"$f":"P45","v":1605550},{"$f":"P46","v":"Not defined"},{"$f":"P47","v":0},{"$f":"P48","v":1605550},0,0,1605550]
[{"$f":"F63","v":"1987-88"},"1988-89",{"$f":"P71","v":1529095},{"$f":"P72","v":76455},{"$f":"P73","v":0},{"$f":"P74","v":1605550},{"$f":"P75","v":"Not defined"},{"$f":"P76","v":0},{"$f":"P77","v":1605550},0,0,1605550]
[{"$f":"F92","v":"1988-89"},"1989-90",{"$f":"P100","v":1529095},{"$f":"P101","v":76455},{"$f":"P102","v":0},{"$f":"P103","v":1605550},{"$f":"P104","v":"Not defined"},{"$f":"P105","v":0},{"$f":"P106","v":1605550},0,0,1605550]
[{"$f":"F121","v":"1989-90"},"1990-91",{"$f":"P129","v":1528745},{"$f":"P130","v":122300},{"$f":"P131","v":0},{"$f":"P132","v":1651045},{"$f":"P133","v":"Not defined"},{"$f":"P134","v":0},{"$f":"P135","v":1651045},0,0,1651045]
[{"$f":"F150","v":"1990-91"},"1991-92",{"$f":"P158","v":1527445},{"$f":"P159","v":183293},{"$f":"P160","v":0},{"$f":"P161","v":1710738},{"$f":"P162","v":"Not defined"},{"$f":"P163","v":0},{"$f":"P164","v":1710738},0,0,1710738]
[{"$f":"F179","v":"1991-92"},"1992-93",{"$f":"P187","v":1527445},{"$f":"P188","v":183293},{"$f":"P189","v":0},{"$f":"P190","v":1710738},{"$f":"P191","v":"Not defined"},{"$f":"P192","v":0},{"$f":"P193","v":1710738},0,0,1710738]
[{"$f":"F208","v":"1992-93"},"1993-94",{"$f":"P216","v":1219276},{"$f":"P217","v":146313},{"$f":"P218","v":0},{"$f":"P219","v":1365589},{"$f":"P220","v":"Not defined"},{"$f":"P221","v":0},{"$f":"P222","v":1365589},0,0,1365589]
[{"$f":"F237","v":"1993-94"},"1994-95",{"$f":"P245","v":1218876},{"$f":"P246","v":146265},{"$f":"P247","v":0},{"$f":"P248","v":1365141},{"$f":"P249","v":"Not defined"},{"$f":"P250","v":0},{"$f":"P251","v":1365141},0,0,1365141]
[{"$f":"F266","v":"1994-95"},"1995-96",{"$f":"P274","v":1214876},{"$f":"P275","v":0},{"$f":"P276","v":0},{"$f":"P277","v":1214876},{"$f":"P278","v":"Not defined"},{"$f":"P279","v":0},{"$f":"P280","v":1214876},0,0,1214876]
[{"$f":"F295","v":"1995-96"},"1996-97",{"$f":"P303","v":1213876},{"$f":"P304","v":0},{"$f":"P305","v":0},{"$f":"P306","v":1213876},{"$f":"P307","v":"Not defined"},{"$f":"P308","v":0},{"$f":"P309","v":1213876},0,0,1213876]
[{"$f":"F324","v":"1996-97"},"1997-98",{"$f":"P332","v":1212876},{"$f":"P333","v":0},{"$f":"P334","v":0},{"$f":"P335","v":1212876},{"$f":"P336","v":"Not defined"},{"$f":"P337","v":0},{"$f":"P338","v":1212876},0,0,1212876]
[{"$f":"F353","v":"1997-98"},"1998-99",{"$f":"P361","v":904907},{"$f":"P362","v":0},{"$f":"P363","v":0},{"$f":"P364","v":904907},{"$f":"P365","v":"Not defined"},{"$f":"P366","v":0},{"$f":"P367","v":904907},0,0,904907]
[{"$f":"F382","v":"1998-99"},"1999-00",{"$f":"P390","v":903907},{"$f":"P391","v":0},{"$f":"P392","v":0},{"$f":"P393","v":903907},{"$f":"P394","v":"Not defined"},{"$f":"P395","v":0},{"$f":"P396","v":903907},0,0,903907]
[{"$f":"F411","v":"1999-00"},"2000-01",{"$f":"P419","v":903907},{"$f":"P420","v":90391},{"$f":"P421","v":0},{"$f":"P422","v":994298},{"$f":"P423","v":"Not defined"},{"$f":"P424","v":0},{"$f":"P425","v":994298},0,0,994298]
[{"$f":"F440","v":"2000-01"},"2001-02",{"$f":"P448","v":903907},{"$f":"P449","v":153664},{"$f":"P450","v":0},{"$f":"P451","v":1057571},{"$f":"P452","v":"(below 65 years)"},{"$f":"P453","v":0},{"$f":"P454","v":1057571},0,0,1057571]
[{"$f":"F469","v":"2001-02"},"2002-03",{"$f":"P477","v":903907},{"$f":"P478","v":18078},{"$f":"P479","v":0},{"$f":"P480","v":921985},{"$f":"P481","v":"(below 65 years)"},{"$f":"P482","v":0},{"$f":"P483","v":921985},0,0,921985]
[{"$f":"F498","v":"2002-03"},"2003-04",{"$f":"P506","v":903907},{"$f":"P507","v":45195},{"$f":"P508","v":0},{"$f":"P509","v":949102},{"$f":"P510","v":"(below 65 years)"},{"$f":"P511","v":0},{"$f":"P512","v":949102},0,0,949102]
[{"$f":"F527","v":"2003-04"},"2004-05",{"$f":"P535","v":903907},{"$f":"P536","v":90391},{"$f":"P537","v":0},{"$f":"P538","v":994298},{"$f":"P539","v":"(below 65 years)"},{"$f":"P540","v":0},{"$f":"P541","v":994298},0,0,994298]
[{"$f":"F556","v":"2004-05"},"2005-06",{"$f":"P564","v":903907},{"$f":"P565","v":90391},{"$f":"P566","v":19886},{"$f":"P567","v":1014184},{"$f":"P568","v":"(below 65 years)"},{"$f":"P569","v":0},{"$f":"P570","v":1014184},0,19886,1014184]
[{"$f":"F585","v":"2005-06"},"2006-07",{"$f":"P593","v":879907},{"$f":"P594","v":87991},{"$f":"P595","v":19358},{"$f":"P596","v":987256},{"$f":"P597","v":"(below 65 years)"},{"$f":"P598","v":0},{"$f":"P599","v":987256},0,19358,987256]
[{"$f":"F614","v":"2006-07"},"2007-08",{"$f":"P622","v":879907},{"$f":"P623","v":87991},{"$f":"P624","v":19358},{"$f":"P625","v":987256},{"$f":"P626","v":"(below 65 years)"},{"$f":"P627","v":0},{"$f":"P628","v":987256},0,19358,987256]
[{"$f":"F643","v":"2007-08"},"2008-09",{"$f":"P651","v":878907},{"$f":"P652","v":87891},{"$f":"P653","v":29004},{"$f":"P654","v":995802},{"$f":"P655","v":"(below 65 years)"},{"$f":"P656","v":0},{"$f":"P657","v":995802},0,29004,995802]
[{"$f":"F672","v":"2008-09"},"2009-10",{"$f":"P680","v":834907},{"$f":"P681","v":83491},{"$f":"P682","v":27552},{"$f":"P683","v":945950},{"$f":"P684","v":"(below 65 years)"},{"$f":"P685","v":0},{"$f":"P686","v":945950},0,27552,945950]
[{"$f":"F701","v":"2009-10"},"2010-11",{"$f":"P709","v":833907},{"$f":"P710","v":0},{"$f":"P711","v":25017},{"$f":"P712","v":858924},{"$f":"P713","v":"(below 65 years)"},{"$f":"P714","v":0},{"$f":"P715","v":858924},0,25017,858924]
[{"$f":"F730","v":"2010-11"},"2011-12",{"$f":"P738","v":783907},{"$f":"P739","v":0},{"$f":"P740","v":23517},{"$f":"P741","v":807424},{"$f":"P742","v":"(below 65 years)"},{"$f":"P743","v":0},{"$f":"P744","v":807424},0,23517,807424]
[{"$f":"F759","v":"2011-12"},"2012-13",{"$f":"P767","v":781907},{"$f":"P768","v":0},{"$f":"P769","v":23457},{"$f":"P770","v":805364},{"$f":"P771","v":"(below 60 years)"},{"$f":"P772","v":0},{"$f":"P773","v":805364},0,23457,805364]
[{"$f":"F788","v":"2012-13"},"2013-14",{"$f":"P796","v":759907},{"$f":"P797","v":0},{"$f":"P798","v":22797},{"$f":"P799","v":782704},{"$f":"P800","v":"(below 65 years)"},{"$f":"P801","v":0},{"$f":"P802","v":782704},0,22797,782704]
[{"$f":"F817","v":"2013-14"},"2014-15",{"$f":"P825","v":759907},{"$f":"P826","v":0},{"$f":"P827","v":22797},{"$f":"P828","v":782704},{"$f":"P829","v":"(below 60 years)"},{"$f":"P830","v":0},{"$f":"P831","v":782704},{"$f":"IF($E$4<=O1109,0,IF($E$4>500000,0,IF($E$4>O1109,IF(C1109<2000,C1109,2000),0)))","v":0},{"$f":"IF(J1109>0,ROUND((C1109-J1109)*0.03,0),E1109)","v":22797},782704,null,{"$f":"Q820+20000","v":220000},{"$f":"N1109-20000","v":200000}]
[{"$f":"F846","v":"2014-15"},"2015-16",{"$f":"P854","v":754907},{"$f":"P855","v":0},{"$f":"P856","v":22647},{"$f":"P857","v":777554},{"$f":"P858","v":"(below 60 years)"},{"$f":"P859","v":0},{"$f":"P860","v":777554},{"$f":"IF($E$4<=O1110,0,IF($E$4>500000,0,IF($E$4>O1110,IF(C1110<2000,C1110,2000),0)))","v":0},{"$f":"IF(J1110>0,ROUND((C1110-J1110)*0.03,0),E1110)","v":22647},777554,null,{"$f":"Q849+20000","v":270000},{"$f":"N1110-20000","v":250000}]
[{"$f":"F875","v":"2015-16"},"2016-17",{"$f":"P883","v":754907},{"$f":"P884","v":0},{"$f":"P885","v":22647},{"$f":"P886","v":777554},{"$f":"P887","v":"(below 60 years)"},{"$f":"P888","v":0},{"$f":"P889","v":777554},{"$f":"IF($E$4<=O1111,0,IF($E$4>500000,0,IF($E$4>O1111,IF(C1111<2000,C1111,2000),0)))","v":0},{"$f":"IF(J1111>0,ROUND((C1111-J1111)*0.03,0),E1111)","v":22647},{"$f":"C1111+D1111-J1111+K1111","v":777554},null,{"$f":"Q878+20000","v":270000},{"$f":"N1111-20000","v":250000}]
["2016-17","2017-18",{"$f":"P912","v":754907},{"$f":"P913","v":0},{"$f":"P914","v":22647},{"$f":"P915","v":777554},{"$f":"P916","v":"(below 60 years)"},{"$f":"P917","v":0},{"$f":"P918","v":777554},{"$f":"IF($E$4<=O1112,0,IF($E$4>500000,0,IF($E$4>O1112,IF(C1112<5000,C1112,5000),0)))","v":0},{"$f":"IF(J1112>0,ROUND((C1112-J1112)*0.03,0),E1112)","v":22647},777554,null,{"$f":"Q907+20000","v":270000},{"$f":"N1112-20000","v":250000},{"$f":"L907","v":0},10000000]
[{"$f":"B1112","v":"2017-18"},"2018-19",{"$f":"P941","v":742407},{"$f":"P942","v":0},{"$f":"P943","v":22272},{"$f":"P944","v":764679},{"$f":"P945","v":"(below 60 years)"},{"$f":"P946","v":0},{"$f":"P947","v":764679},{"$f":"IF($E$4<=250000,0,IF($E$4>350000,0,IF($E$4>300000,2500,IF($E$4>50000,C1113))))","v":0},{"$f":"IF(J1113>0,ROUND((C1113-J1113)*0.03,0),E1113)","v":22272},764679]
["2018-19","2019-20",{"$f":"P970","v":742407},{"$f":"P971","v":0},{"$f":"P972","v":29696},{"$f":"P973","v":772103},{"$f":"P974","v":"(below 60 years)"},{"$f":"P975","v":0},{"$f":"P976","v":772103},{"$f":"IF($E$4<=250000,0,IF($E$4>350000,0,IF($E$4>300000,2500,IF($E$4>50000,C1114))))","v":0},{"$f":"IF(J1114>0,ROUND((C1114-J1114)*0.04,0),E1114)","v":29696},772103]
["2019-20","2020-21",{"$f":"P999","v":742407},{"$f":"P1000","v":0},{"$f":"P1001","v":29696},{"$f":"P1002","v":772103},{"$f":"P1003","v":"(below 60 years)"},{"$f":"P1004","v":0},{"$f":"P1005","v":772103},{"$f":"IF($E$4<=O1115,0,IF($E$4>500000,0,IF($E$4>O1115,IF(C1115<12500,C1115,12500),0)))","v":0},{"$f":"IF(J1115>0,ROUND((C1115-J1115)*0.04,0),E1115)","v":29696},772103,null,null,null,{"$f":"L936","v":0},5000000]
["2020-21","2021-22",{"$f":"P1028","v":742407},{"$f":"P1029","v":0},{"$f":"P1030","v":29696},{"$f":"P1031","v":772103},{"$f":"P1032","v":"(below 60 years)"},{"$f":"P1033","v":0},{"$f":"P1034","v":772103},{"$f":"IF($E$4<=O1116,0,IF($E$4>500000,0,IF($E$4>O1116,IF(C1116<12500,C1116,12500),0)))","v":0},{"$f":"IF(J1116>0,ROUND((C1116-J1116)*0.04,0),E1116)","v":29696},772103,null,null,null,{"$f":"L937","v":0},5000000]
["2021-22","2022-23",{"$f":"P1057","v":742407},{"$f":"P1058","v":0},{"$f":"P1059","v":29696},{"$f":"P1060","v":772103},{"$f":"P1061","v":"(below 60 years)"},{"$f":"P1062","v":0},{"$f":"P1063","v":772103},{"$f":"IF($E$4<=O1117,0,IF($E$4>500000,0,IF($E$4>O1117,IF(C1117<12500,C1117,12500),0)))","v":0},{"$f":"IF(J1117>0,ROUND((C1117-J1117)*0.04,0),E1117)","v":29696},772103,null,{"$f":"Q996+20000","v":20000},{"$f":"N1117-20000","v":0},{"$f":"L938","v":0},5000000]
[{"$f":"$F$2","v":"2021-22"},{"$f":"INDEX($B$1081:$B$1117,MATCH($A$1118,$A$1081:$A$1117,0))","v":"2022-23"},{"$f":"IF($A$2=\"New option u/s 115BAC\",'115BAC'!D117,INDEX($C$1081:$C$1117,MATCH($A$1118,$A$1081:$A$1117,0)))","v":742407},{"$f":"IF($A$2=\"New option u/s 115BAC\",'115BAC'!E117,INDEX($D$1081:$D$1117,MATCH($A$1118,$A$1081:$A$1117,0)))","v":0},{"$f":"IF($A$2=\"New option u/s 115BAC\",'115BAC'!F117,INDEX($E$1081:$E$1117,MATCH($A$1118,$A$1081:$A$1117,0)))","v":29696},{"$f":"IF($A$2=\"New option u/s 115BAC\",'115BAC'!G117,INDEX($F$1081:$F$1117,MATCH($A$1118,$A$1081:$A$1117,0)))","v":772103},{"$f":"IF($A$2=\"New option u/s 115BAC\",'115BAC'!H117,INDEX($G$1081:$G$1117,MATCH($A$1118,$A$1081:$A$1117,0)))","v":"(below 60 years)"},{"$f":"IF($A$2=\"New option u/s 115BAC\",'115BAC'!I117,INDEX($H$1081:$H$1117,MATCH($A$1118,$A$1081:$A$1117,0)))","v":0},{"$f":"IF($A$2=\"New option u/s 115BAC\",'115BAC'!J117,INDEX($I$1081:$I$1117,MATCH($A$1118,$A$1081:$A$1117,0)))","v":772103},{"$f":"IF($A$2=\"New option u/s 115BAC\",'115BAC'!K117,INDEX($J$1081:$J$1117,MATCH($A$1118,$A$1081:$A$1117,0)))","v":0},{"$f":"IF($A$2=\"New option u/s 115BAC\",'115BAC'!L117,INDEX($K$1081:$K$1117,MATCH($A$1118,$A$1081:$A$1117,0)))","v":29696},{"$f":"IF($A$2=\"New option u/s 115BAC\",'115BAC'!M117,INDEX($L$1081:$L$1117,MATCH($A$1118,$A$1081:$A$1117,0)))","v":772103},null,null,null,{"$f":"INDEX($P$1081:$P$1115,MATCH($A$1118,$A$1081:$A$1115,0))","v":{"$error":"#N/A"}},{"$f":"INDEX($Q$1081:$Q$1115,MATCH($A$1118,$A$1081:$A$1115,0))","v":{"$error":"#N/A"}}]
["Fin._Year","Asst. Year","TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due","Rebate u/s 87A","Revised E.cess(adjusting 87A)","Revised Total Tax due","Tax Due"]
[null,"FIN. YEAR",{"$f":"E2","v":"2022-23"},null,"Net Tax Due"]
[null,"TAX CATE.",{"$f":"E3","v":"MALE"}]
[null,"TAX INCO.",{"$f":"E4","v":3099690},null,{"$f":"C1122-O1112","v":2849690},null,{"$f":"IF(G1124=\"\",\" \",UPPER(MID(G1124,4,1)))","v":"P"},null,null,null,null,"Taxable amt when Pannotavbl"]
[null,"TAX IF PAN IS NOT PROVIDED",null,null,null,null,"PAN NO","Total Net tax payable/refundable (rouded off)",null,null,null,"Tax cal.",{"$f":"C1125","v":742407},{"$f":"C1126","v":742407}]
[null,"RATE","TAX","REBATE","SUR.","TOTAL",{"$f":"'Form no 16'!L17","v":"BEPPS1234Q"},"Total Tax due",null,{"$f":"Statement!H74","v":3218020},"Rounded","Add. Income",{"$f":"$E$4-$Q$1118","v":{"$error":"#N/A"}},{"$f":"$E$4-$Q$1118","v":{"$error":"#N/A"}}]
[null,"NORMAL",{"$f":"C1118","v":742407},{"$f":"J1118","v":0},{"$f":"K1118","v":29696},{"$f":"L1118","v":772103},{"$f":"IF(G1122=\"P\",\"P\",\"\")","v":"P"},"Releif u/s 89(1)",null,{"$f":"Statement!H75","v":0},null,"Sur. Rate",0.12,0.12]
[null,"ABNORMAL",{"$f":"$V$1144","v":742407},{"$f":"D1125","v":0},{"$f":"ROUND(C1126*4%,0)","v":29696},{"$f":"C1126+E1126-D1126","v":772103},{"$f":"LEN(G1124)","v":10},"Net tax due",null,{"$f":"J1124-J1125","v":3218020},null,"Marignal relief",{"$f":"D1118","v":0},{"$f":"M1126","v":0}]
[null,"FINAL",{"$f":"IF(G1127=\"YES\",IF(G1125=\"P\",C1125,C1126))","v":742407},{"$f":"IF(G1127=\"YES\",IF(G1125=\"P\",D1125,D1126))","v":0},{"$f":"IF(G1127=\"YES\",IF(G1125=\"P\",E1125,E1126))","v":29696},{"$f":"IF(G1127=\"YES\",IF(G1125=\"P\",F1125,F1126))","v":772103},{"$f":"IF(G1126=10,\"YES\",\"NO\")","v":"YES"},"Tax Deducted",null,{"$f":"Statement!H77","v":0},null,"Cess",{"$f":"K1118","v":29696},{"$f":"ROUND((N1123+N1126)*M1140,0)","v":29696}]
[null,"Test message",{"$f":"IF(C1127=FALSE,C1126,C1127)","v":742407},{"$f":"IF(C1128<=0,0,IF(D1127=FALSE,D1126,D1127))","v":0},{"$f":"IF(C1128<=0,0,IF(E1127=FALSE,N1127,E1127))","v":29696},{"$f":"IF(C1128<=0,0,IF(F1127=FALSE,N1128,F1127))","v":772103},null,"Difference",null,{"$f":"ROUND((J1126-J1127),-1)","v":3218020},null,null,{"$f":"M1123+M1126+M1127","v":772103},{"$f":"N1123+N1126+N1127","v":772103}]
[null,null,{"$f":"IF(C1127=C1125,\"\",\"Tax Rate will be 20% higher due to PANNOTAVBL or wrong PAN\")","v":""},null,null,null,null,"Text message",{"$f":"IF(J1127>J1126,\"Net Tax Refundable\",IF(J1126>J1127,\"Net Tax Due\",\"NIL AMT RETURN\"))","v":"Net Tax Due"},null,null,"Text message"]
[null,"Marginal Releif",null,null,null,null,null,"Final txt message for statement",null,null,null,{"$f":"CONCATENATE(\"If proper  PAN is input in Employee Data sheet, then\",\"  \",\"Total Taxable amount (including cess but excluding rebate u/s 87A)\",\"  \",\"is \",\"Rs.\",\"  \",M1128,\"  \")","v":"If proper  PAN is input in Employee Data sheet, then  Total Taxable amount (including cess but excluding rebate u/s 87A)  is Rs.  772103  "}]
[null,"(","After allowed  Marginal relief ","Rs.",{"$f":"H1118","v":0},")",{"$f":"CONCATENATE(B1131,\"  \",G1130,\"  \",F1131)","v":"(    )"},{"$f":"IF(J1128>0,H1132,IF(J1128<0,H1133,H1134))","v":"Income Tax PAYABLE {Balance [17- 18 ]}     (Rounded off)"}]
[null,{"$f":"CONCATENATE(B1131,\"  \",C1131,\" \",D1131,\"  \",E1131,\" \",F1131)","v":"(  After allowed  Marginal relief  Rs.  0 )"},null,null,{"$f":"IF(D1118>0,CONCATENATE(\"(\",\"Including net surcharge amt.\",\"Rs.\",D1118,\")\"),\"\")","v":""},null,null,"Income Tax PAYABLE {Balance [17- 18 ]}     (Rounded off)"]
[null,"Marginal relief-Not Applicable",null,null,null,null,"( Not Applicable  )","Income Tax REFUNDABLE {Balance [18-17 ]}  (Rounded off)"]
[null,{"$f":"CONCATENATE(B1131,\"  \",B1133,\" \",F1131)","v":"(  Marginal relief-Not Applicable )"},null,null,null,null,null,"Nil Tax Return {Balance [17- 18 ]}     (Rounded off)"]
[null,"Net Tax Liability"]
[null,"Total Tax due",null,null,null,null,{"$f":"L1111-'Tax Calculation'!$J$98","v":777554}]
[null,"Tax Deducted",null,null,null,null,{"$f":"'Tax Calculation'!$J$95","v":0},null,null,null,null,"Taxable amt  ",{"$f":"C1122","v":3099690}]
[null,"Net Tax due",null,null,null,null,{"$f":"IF(G1137>G1136,0,G1136-G1137)","v":777554},null,null,null,null,"Tax due",{"$f":"C1125","v":742407}]
[null,"Net Tax payable",null,null,null,null,{"$f":"IF(G1138>0,G1138,0)","v":777554},null,null,null,null,"Average rate",{"$f":"ROUND(M1138/M1137*100,2)","v":23.95}]
[null,"Net Tax refundable",null,null,null,null,{"$f":"IF(G1137>G1136,G1137-G1136,0)","v":0},null,null,null,null,"Applicable rate",{"$f":"IF(C1126>C1125,0%,4%)","v":0.04}]
[null,"Net Tax due-NIL",null,null,null,null,{"$f":"IF(G1136=G1137,0,0)","v":0}]
[null,{"$f":"IF(G1139>0,B1139,IF(G1140>0,B1140,B1141))","v":"Net Tax payable"},null,null,null,null,{"$f":"INDEX(G1139:G1141,MATCH(B1142,B1139:B1141,0))","v":777554},null,null,"F.Y.","2016-17"]
[null,null,null,null,null,null,null,null,null,{"$f":"$E$3","v":"MALE"},null,{"$f":"INDEX($L$1144:$L$1147,MATCH($J$1143,$J$1144:$J$1147,0))","v":754907},"Range","Limit","Limit","Rate","Regular Tax","Abnormal Tax","Tax amt",null,"F.Y.","TAX"]
[null,"Amount in words",null,{"$f":"IF(G1142=0,\"No Tax amtount\",pravesh(G1142))","v":"Rupees Seven Lakh SeventySeven Thousand Five Hundred FiftyFour Only "},null,null,null,null,null,"Male",null,{"$f":"IF($C$1122>1000000,($C$1122-1000000)*30%+(125000),IF($C$1122>500000,($C$1122-500000)*20%+(25000),IF($C$1122>250000,($C$1122-250000)*10%,\"0\")))","v":754907},250000,{"$f":"MAX(IF($J$1143=J1144,M1144,0),IF($J$1143=J1145,M1145,0),IF($J$1143=J1146,M1146,0),IF($J$1143=J1147,M1147,0))","v":250000},{"$f":"IF($E$4<=N1144,$E$4-0,N1144)","v":250000},"0%",{"$f":"ROUND(O1144*P1144,0)","v":0},0,{"$f":"ROUND(O1144*R1144,0)","v":0},null,{"$f":"$E$2","v":"2022-23"},{"$f":"IF(U1144=U1145,V1145,V1146)","v":742407}]
[null,"Test message",null,{"$f":"CONCATENATE(\"(\",\"  \",D1144,\"  \",\")\")","v":"(  Rupees Seven Lakh SeventySeven Thousand Five Hundred FiftyFour Only   )"},null,null,null,null,null,"Female",null,{"$f":"IF($C$1122>1000000,($C$1122-1000000)*30%+(125000),IF($C$1122>500000,($C$1122-500000)*20%+(25000),IF($C$1122>250000,($C$1122-250000)*10%,\"0\")))","v":754907},250000,500000,{"$f":"MAX(IF($E$4<=N1145,$E$4-N1144,N1145-N1144),IF($E$4>N1144,,0))","v":250000},0.1,{"$f":"ROUND(O1145*P1145,0)","v":25000},{"$f":"IF(M1139>20,P1145,IF(Q1147>0,20%,30%))","v":0.1},{"$f":"ROUND(O1145*R1145,0)","v":25000},null,"2016-17",{"$f":"S1148","v":754907}]
[null,null,null,null,null,null,null,null,null,"Senior Citizen",null,{"$f":"IF($C$1122>1000000,($C$1122-1000000)*30%+(120000),IF($C$1122>500000,($C$1122-500000)*20%+(20000),IF($C$1122>300000,($C$1122-300000)*10%,\"0\")))","v":749907},300000,1000000,{"$f":"MAX(IF($E$4<=N1146,$E$4-N1145,N1146-N1145),IF($E$4>N1145,,0))","v":500000},0.2,{"$f":"ROUND(O1146*P1146,0)","v":100000},{"$f":"IF(Q1145=0,MAX($P$1144:$P$1147),IF(Q1147>0,MAX($P$1144:$P$1146),15%))","v":0.2},{"$f":"ROUND(O1146*R1146,0)","v":100000},null,"2017-18",{"$f":"S1155","v":742407}]
[null,null,null,null,null,null,null,null,null,"Very Senior Citizen",null,{"$f":"IF($C$1122>1000000,($C$1122-1000000)*30%+(100000),IF($C$1122>500000,($C$1122-500000)*20%,\"0\"))","v":729907},500000,"10,00,000+",{"$f":"MAX($E$4>N1146,$E$4-N1146,0)","v":2099690},0.3,{"$f":"ROUND(O1147*P1147,0)","v":629907},{"$f":"IF(R1146=30%,10%,30%)","v":0.3},{"$f":"ROUND(O1147*R1147,0)","v":629907}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(Q1144:Q1147)","v":754907},null,{"$f":"SUM(S1144:S1147)","v":754907}]
[null,"Relief u/s 87A",null,null,null,null,null,null,null,"F.Y.","2017-18"]
[null,"(","after relief u/s 87A","Rs.",{"$f":"J1118","v":0},")",{"$f":"CONCATENATE(B1150,\"  \",G1149,\"  \",F1150)","v":"(    )"},null,null,{"$f":"$E$3","v":"MALE"},null,{"$f":"INDEX($L$1151:$L$1154,MATCH($J$1143,$J$1151:$J$1154,0))","v":742407},"Range","Limit","Limit","Rate","Regular Tax","Abnormal Tax","Tax amt"]
[null,{"$f":"CONCATENATE(B1150,\"  \",C1150,\" \",D1150,\"  \",E1150,\" \",F1150)","v":"(  after relief u/s 87A Rs.  0 )"},null,null,{"$f":"IF(E1150>0,CONCATENATE(\"(\",\"after relief u/s 87A\",\" \",\"Rs.\",E1150,\")\"),\"\")","v":""},{"$f":"C1118","v":742407},{"$f":"F1151-E1150","v":742407},null,null,"Male",null,{"$f":"IF($C$1122>1000000,($C$1122-1000000)*30%+(112500),IF($C$1122>500000,($C$1122-500000)*20%+(12500),IF($C$1122>250000,($C$1122-250000)*5%,\"0\")))","v":742407},250000,{"$f":"MAX(IF($J$1143=J1151,M1151,0),IF($J$1143=J1152,M1152,0),IF($J$1143=J1153,M1153,0),IF($J$1143=J1154,M1154,0))","v":250000},{"$f":"IF($E$4<=N1151,$E$4-0,N1151)","v":250000},"0%",{"$f":"ROUND(O1151*P1151,0)","v":0},0,{"$f":"ROUND(O1151*R1151,0)","v":0}]
[null,null,null,null,null,null,null,null,null,"Female",null,{"$f":"IF($C$1122>1000000,($C$1122-1000000)*30%+(112500),IF($C$1122>500000,($C$1122-500000)*20%+(25000),IF($C$1122>250000,($C$1122-250000)*10%,\"0\")))","v":742407},250000,500000,{"$f":"MAX(IF($E$4<=N1152,$E$4-N1151,N1152-N1151),IF($E$4>N1151,,0))","v":250000},0.05,{"$f":"ROUND(O1152*P1152,0)","v":12500},{"$f":"IF(M1146>20,P1152,IF(Q1154>0,20%,30%))","v":0.05},{"$f":"ROUND(O1152*R1152,0)","v":12500}]
[null,null,null,null,null,null,null,null,null,"Senior Citizen",null,{"$f":"IF($C$1122>1000000,($C$1122-1000000)*30%+(110000),IF($C$1122>500000,($C$1122-500000)*20%+(10000),IF($C$1122>300000,($C$1122-300000)*5%,\"0\")))","v":739907},300000,1000000,{"$f":"MAX(IF($E$4<=N1153,$E$4-N1152,N1153-N1152),IF($E$4>N1152,,0))","v":500000},0.2,{"$f":"ROUND(O1153*P1153,0)","v":100000},{"$f":"IF(Q1152=0,MAX($P$1144:$P$1147),IF(Q1154>0,MAX($P$1144:$P$1146),15%))","v":0.2},{"$f":"ROUND(O1153*R1153,0)","v":100000}]
[null,null,null,null,null,null,null,null,null,"Very Senior Citizen",null,{"$f":"IF($C$1122>1000000,($C$1122-1000000)*30%+(100000),IF($C$1122>500000,($C$1122-500000)*20%,\"0\"))","v":729907},500000,"10,00,000+",{"$f":"MAX($E$4>N1153,$E$4-N1153,0)","v":2099690},0.3,{"$f":"ROUND(O1154*P1154,0)","v":629907},{"$f":"IF(R1153=30%,10%,30%)","v":0.3},{"$f":"ROUND(O1154*R1154,0)","v":629907}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(Q1151:Q1154)","v":742407},null,{"$f":"SUM(S1151:S1154)","v":742407}]
[null,null,{"$f":"INDEX(pks!$C$53:$C$88,MATCH('Table for form 16'!D1156,pks!$D$53:$D$88,0))","v":{"$error":"#N/A"}},{"$f":"'Form no 16'!$L$20","v":"2022-23"}]
["Determination of Maximum limit under Chapter VIA for f.y. 2014-15",null,null,null,null,null,null,null,null,"Determination of Maximum limit under Chapter VIA for f.y. 2015-16",null,null,null,null,null,null,null,null,"Determination of Maximum limit under Chapter VIA for f.y. 2016-17",null,null,null,null,null,null,null,null,"Determination of Maximum limit under Chapter VIA for f.y. 2017-18",null,null,null,null,null,null,null,null,"Determination of Maximum limit under Chapter VIA for f.y. 2018-19",null,null,null,null,null,null,null,null,"Determination of Maximum limit under Chapter VIA for f.y. 2019-20"]
[null,"Selected Tax Category",{"$f":"'Form no 16'!$E$5","v":"MALE"},null,null,null,null,null,null,null,"Selected Tax Category",{"$f":"C1158","v":"MALE"},null,null,null,null,null,null,null,"Selected Tax Category",{"$f":"L1158","v":"MALE"},null,null,null,null,null,null,null,"Selected Tax Category",{"$f":"U1158","v":"MALE"},null,null,null,null,null,null,null,"Selected Tax Category",{"$f":"AD1158","v":"MALE"},null,null,null,null,null,null,null,"Selected Tax Category",{"$f":"AM1158","v":"MALE"}]
["Section","Name of section","MALE","FEMALE","SENIOR CITIZEN","VERY SENIOR CITIZEN","Max Limit","Remarks",null,"Section","Name of section","MALE","FEMALE","SENIOR CITIZEN","VERY SENIOR CITIZEN","Max Limit","Remarks",null,"Section","Name of section","MALE","FEMALE","SENIOR CITIZEN","VERY SENIOR CITIZEN","Max Limit","Remarks",null,"Section","Name of section","MALE","FEMALE","SENIOR CITIZEN","VERY SENIOR CITIZEN","Max Limit","Remarks",null,"Section","Name of section","MALE","FEMALE","SENIOR CITIZEN","VERY SENIOR CITIZEN","Max Limit","Remarks",null,"Section","Name of section","MALE","FEMALE","SENIOR CITIZEN","VERY SENIOR CITIZEN","Max Limit"]
[{"$f":"pks!A162","v":"U/S 80 C "},{"$f":"pks!B162","v":"Invesment in specified investment plans"},{"$f":"pks!C162","v":"Upto Rs. 150000"},{"$f":"pks!D162","v":"Upto Rs. 150000"},{"$f":"pks!E162","v":"Upto Rs. 150000"},{"$f":"pks!F162","v":"Upto Rs. 150000"},{"$f":"IF($C$1158=$C$1159,C1160,IF($C$1158=$D$1159,D1160,IF($C$1158=$E$1159,E1160,F1160)))","v":"Upto Rs. 150000"},"(Maxi. Limit Rs. 150000 (from F.Y. 14-15))",{"$f":"CONCATENATE(G1160,\"  \",H1160)","v":"Upto Rs. 150000  (Maxi. Limit Rs. 150000 (from F.Y. 14-15))"},{"$f":"pks!J162","v":"U/S 80 C "},{"$f":"pks!K162","v":"Invesment in specified investment plans"},{"$f":"pks!L162","v":"Upto Rs. 150000"},{"$f":"pks!M162","v":"Upto Rs. 150000"},{"$f":"pks!N162","v":"Upto Rs. 150000"},{"$f":"pks!O162","v":"Upto Rs. 150000"},{"$f":"IF($L$1158=$L$1159,L1160,IF($L$1158=$M$1159,M1160,IF($L$1158=$N$1159,N1160,O1160)))","v":"Upto Rs. 150000"},"(Maxi. Limit Rs. 150000 (from F.Y. 15--16))",{"$f":"CONCATENATE(P1160,\"  \",Q1160)","v":"Upto Rs. 150000  (Maxi. Limit Rs. 150000 (from F.Y. 15--16))"},{"$f":"pks!S162","v":"U/S 80 C "},{"$f":"pks!T162","v":"Invesment in specified investment plans"},{"$f":"pks!U162","v":"Upto Rs. 150000"},{"$f":"pks!V162","v":"Upto Rs. 150000"},{"$f":"pks!W162","v":"Upto Rs. 150000"},{"$f":"pks!X162","v":"Upto Rs. 150000"},{"$f":"IF($U$1158=$U$1159,U1160,IF($U$1158=$V$1159,V1160,IF($U$1158=$W$1159,W1160,X1160)))","v":"Upto Rs. 150000"},"(Maxi. Limit Rs. 150000 (from F.Y. 15--16))",{"$f":"CONCATENATE(Y1160,\"  \",Z1160)","v":"Upto Rs. 150000  (Maxi. Limit Rs. 150000 (from F.Y. 15--16))"},{"$f":"pks!AB162","v":"U/S 80 C "},{"$f":"pks!AC162","v":"Invesment in specified investment plans"},{"$f":"pks!AD162","v":"Upto Rs. 150000"},{"$f":"pks!AE162","v":"Upto Rs. 150000"},{"$f":"pks!AF162","v":"Upto Rs. 150000"},{"$f":"pks!AG162","v":"Upto Rs. 150000"},{"$f":"IF($AD$1158=$AD$1159,AD1160,IF($AD$1158=$AE$1159,AE1160,IF($AD$1158=$AF$1159,AF1160,AG1160)))","v":"Upto Rs. 150000"},"(Maxi. Limit Rs. 150000 (from F.Y. 15--16))",{"$f":"CONCATENATE(AH1160,\"  \",AI1160)","v":"Upto Rs. 150000  (Maxi. Limit Rs. 150000 (from F.Y. 15--16))"},{"$f":"pks!AK162","v":"U/S 80 C "},{"$f":"pks!AL162","v":"Invesment in specified investment plans"},{"$f":"pks!AM162","v":"Upto Rs. 150000"},{"$f":"pks!AN162","v":"Upto Rs. 150000"},{"$f":"pks!AO162","v":"Upto Rs. 150000"},{"$f":"pks!AP162","v":"Upto Rs. 150000"},{"$f":"IF($AM$1158=$AM$1159,AM1160,IF($AM$1158=$AN$1159,AN1160,IF($AM$1158=$AO$1159,AO1160,AP1160)))","v":"Upto Rs. 150000"},"(Maxi. Limit Rs. 150000 (from F.Y. 15--16))",{"$f":"CONCATENATE(AQ1160,\"  \",AR1160)","v":"Upto Rs. 150000  (Maxi. Limit Rs. 150000 (from F.Y. 15--16))"},{"$f":"pks!AT162","v":"U/S 80 C "},{"$f":"pks!AU162","v":"Invesment in specified investment plans"},{"$f":"pks!AV162","v":"Upto Rs. 150000"},{"$f":"pks!AW162","v":"Upto Rs. 150000"},{"$f":"pks!AX162","v":"Upto Rs. 150000"},{"$f":"pks!AY162","v":"Upto Rs. 150000"},{"$f":"IF($AM$1158=$AM$1159,AV1160,IF($AM$1158=$AN$1159,AW1160,IF($AM$1158=$AO$1159,AX1160,AY1160)))","v":"Upto Rs. 150000"},{"$f":"pks!BA162","v":"(Maxi. Limit Rs. 150000 (from F.Y. 15--16))"},{"$f":"CONCATENATE(AZ1160,\"  \",BA1160)","v":"Upto Rs. 150000  (Maxi. Limit Rs. 150000 (from F.Y. 15--16))"}]
[{"$f":"pks!A163","v":"U/S 80CCC"},{"$f":"pks!B163","v":"Payment of premium for annuity plan of LIC or any other  "},{"$f":"pks!C163","v":"Upto Rs. 100000"},{"$f":"pks!D163","v":"Upto Rs. 100000"},{"$f":"pks!E163","v":"Upto Rs. 100000"},{"$f":"pks!F163","v":"Upto Rs. 100000"},{"$f":"IF($C$1158=$C$1159,C1161,IF($C$1158=$D$1159,D1161,IF($C$1158=$E$1159,E1161,F1161)))","v":"Upto Rs. 100000"},"(such amount shall not be allowed under section 80C.)","Upto Rs. 100000  (such amount shall not be allowed under section 80C.)",{"$f":"pks!J163","v":"U/S 80CCC"},{"$f":"pks!K163","v":"Payment of premium for annuity plan of LIC or any other  "},{"$f":"pks!L163","v":"Upto Rs. 150000"},{"$f":"pks!M163","v":"Upto Rs. 150000"},{"$f":"pks!N163","v":"Upto Rs. 150000"},{"$f":"pks!O163","v":"Upto Rs. 150000"},{"$f":"IF($L$1158=$L$1159,L1161,IF($L$1158=$M$1159,M1161,IF($L$1158=$N$1159,N1161,O1161)))","v":"Upto Rs. 150000"},"(such amount shall not be allowed under section 80C.)","Upto Rs. 150000  (such amount shall not be allowed under section 80C.)",{"$f":"pks!S163","v":"U/S 80CCC"},{"$f":"pks!T163","v":"Payment of premium for annuity plan of LIC or any other  "},{"$f":"pks!U163","v":"Upto Rs. 150000"},{"$f":"pks!V163","v":"Upto Rs. 150000"},{"$f":"pks!W163","v":"Upto Rs. 150000"},{"$f":"pks!X163","v":"Upto Rs. 150000"},{"$f":"IF($U$1158=$U$1159,U1161,IF($U$1158=$V$1159,V1161,IF($U$1158=$W$1159,W1161,X1161)))","v":"Upto Rs. 150000"},"(such amount shall not be allowed under section 80C.)",{"$f":"CONCATENATE(Y1161,\"  \",Z1161)","v":"Upto Rs. 150000  (such amount shall not be allowed under section 80C.)"},{"$f":"pks!AB163","v":"U/S 80CCC"},{"$f":"pks!AC163","v":"Payment of premium for annuity plan of LIC or any other  "},{"$f":"pks!AD163","v":"Upto Rs. 150000"},{"$f":"pks!AE163","v":"Upto Rs. 150000"},{"$f":"pks!AF163","v":"Upto Rs. 150000"},{"$f":"pks!AG163","v":"Upto Rs. 150000"},{"$f":"IF($AD$1158=$AD$1159,AD1161,IF($AD$1158=$AE$1159,AE1161,IF($AD$1158=$AF$1159,AF1161,AG1161)))","v":"Upto Rs. 150000"},"(such amount shall not be allowed under section 80C.)",{"$f":"CONCATENATE(AH1161,\"  \",AI1161)","v":"Upto Rs. 150000  (such amount shall not be allowed under section 80C.)"},{"$f":"pks!AK163","v":"U/S 80CCC"},{"$f":"pks!AL163","v":"Payment of premium for annuity plan of LIC or any other  "},{"$f":"pks!AM163","v":"Upto Rs. 150000"},{"$f":"pks!AN163","v":"Upto Rs. 150000"},{"$f":"pks!AO163","v":"Upto Rs. 150000"},{"$f":"pks!AP163","v":"Upto Rs. 150000"},{"$f":"IF($AM$1158=$AM$1159,AM1161,IF($AM$1158=$AN$1159,AN1161,IF($AM$1158=$AO$1159,AO1161,AP1161)))","v":"Upto Rs. 150000"},"(such amount shall not be allowed under section 80C.)",{"$f":"CONCATENATE(AQ1161,\"  \",AR1161)","v":"Upto Rs. 150000  (such amount shall not be allowed under section 80C.)"},{"$f":"pks!AT163","v":"U/S 80CCC"},{"$f":"pks!AU163","v":"Contributions to certain pension funds of LIC or any other insurer "},{"$f":"pks!AV163","v":"Upto Rs. 150000"},{"$f":"pks!AW163","v":"Upto Rs. 150000"},{"$f":"pks!AX163","v":"Upto Rs. 150000"},{"$f":"pks!AY163","v":"Upto Rs. 150000"},{"$f":"IF($AM$1158=$AM$1159,AV1161,IF($AM$1158=$AN$1159,AW1161,IF($AM$1158=$AO$1159,AX1161,AY1161)))","v":"Upto Rs. 150000"},{"$f":"pks!BA163","v":"(such amount shall not be allowed under section 80C.)"},"Upto Rs. 150000  (such amount shall not be allowed under section 80C.)"]
[{"$f":"pks!A164","v":"U/S 80 CCD(1)"},{"$f":"pks!B164","v":"Employee cont. towards new pension scheme"},{"$f":"pks!C164","v":"Upto Rs. 100000"},{"$f":"pks!D164","v":"Upto Rs. 100000"},{"$f":"pks!E164","v":"Upto Rs. 100000"},{"$f":"pks!F164","v":"Upto Rs. 100000"},"Upto Rs. 100000","(Equal to 10% of Salary  but not exceed Rs. 100000)","Upto Rs. 100000  (Equal to 10% of Salary  but not exceed Rs. 100000)",{"$f":"pks!J164","v":"U/S 80 CCD(1)"},{"$f":"pks!K164","v":"Employee cont. towards new pension scheme"},{"$f":"pks!L164","v":"Upto Rs. 150000"},{"$f":"pks!M164","v":"Upto Rs. 150000"},{"$f":"pks!N164","v":"Upto Rs. 150000"},{"$f":"pks!O164","v":"Upto Rs. 150000"},"Upto Rs. 150000","(Equal to 10% of Salary  but not exceed Rs. 150000)","Upto Rs. 150000  (Equal to 10% of Salary  but not exceed Rs. 150000)",{"$f":"pks!S164","v":"U/S 80 CCD(1)"},{"$f":"pks!T164","v":"Employee cont. towards new pension scheme"},{"$f":"pks!U164","v":"Upto Rs. 150000"},{"$f":"pks!V164","v":"Upto Rs. 150000"},{"$f":"pks!W164","v":"Upto Rs. 150000"},{"$f":"pks!X164","v":"Upto Rs. 150000"},"Upto Rs. 150000","(Equal to 10% of Salary  but not exceed Rs. 150000)",{"$f":"CONCATENATE(Y1162,\"  \",Z1162)","v":"Upto Rs. 150000  (Equal to 10% of Salary  but not exceed Rs. 150000)"},{"$f":"pks!AB164","v":"U/S 80 CCD(1)"},{"$f":"pks!AC164","v":"Employee cont. towards new pension scheme"},{"$f":"pks!AD164","v":"Upto Rs. 150000"},{"$f":"pks!AE164","v":"Upto Rs. 150000"},{"$f":"pks!AF164","v":"Upto Rs. 150000"},{"$f":"pks!AG164","v":"Upto Rs. 150000"},"Upto Rs. 150000","(Equal to 20% of Salary  but not exceed Rs. 150000)",{"$f":"CONCATENATE(AH1162,\"  \",AI1162)","v":"Upto Rs. 150000  (Equal to 20% of Salary  but not exceed Rs. 150000)"},{"$f":"pks!AK164","v":"U/S 80 CCD(1)"},{"$f":"pks!AL164","v":"Employee cont. towards new pension scheme"},{"$f":"pks!AM164","v":"Upto Rs. 150000"},{"$f":"pks!AN164","v":"Upto Rs. 150000"},{"$f":"pks!AO164","v":"Upto Rs. 150000"},{"$f":"pks!AP164","v":"Upto Rs. 150000"},"Upto Rs. 150000","(Equal to 20% of Salary  but not exceed Rs. 150000)",{"$f":"CONCATENATE(AQ1162,\"  \",AR1162)","v":"Upto Rs. 150000  (Equal to 20% of Salary  but not exceed Rs. 150000)"},{"$f":"pks!AT164","v":"U/S 80 CCD(1)"},{"$f":"pks!AU164","v":"Employee cont. towards new pension scheme"},{"$f":"pks!AV164","v":"Upto Rs. 150000"},{"$f":"pks!AW164","v":"Upto Rs. 150000"},{"$f":"pks!AX164","v":"Upto Rs. 150000"},{"$f":"pks!AY164","v":"Upto Rs. 150000"},"Upto Rs. 150000",{"$f":"pks!BA164","v":"(Equal to 20% of Salary  but not exceed Rs. 150000)"},"Upto Rs. 150000  (Equal to 20% of Salary  but not exceed Rs. 150000)"]
["U/S 80CCE-TOTAL OF[(i)+(ii)+(iii)](Subject to limit RS 100000)",null,{"$f":"pks!C165","v":"Note-"},{"$f":"pks!D165","v":"Note-"},{"$f":"pks!E165","v":"Note-"},{"$f":"pks!F165","v":"Note-"},"Note-","(the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)","Note-  (the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)","U/S 80CCE-TOTAL OF[(i)+(ii)+(iii)](Subject to limit RS 100000)",null,{"$f":"pks!L61","v":0},{"$f":"pks!M61","v":0},{"$f":"pks!N61","v":0},{"$f":"pks!O61","v":0},0,"(the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)","0  (the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)",{"$f":"pks!S61","v":0},{"$f":"pks!T61","v":0},{"$f":"pks!U61","v":0},{"$f":"pks!V61","v":0},{"$f":"pks!W61","v":0},{"$f":"pks!X61","v":0},0,"(the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)",{"$f":"CONCATENATE(Y1163,\"  \",Z1163)","v":"0  (the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)"},{"$f":"pks!AB61","v":0},{"$f":"pks!AC61","v":0},{"$f":"pks!AD61","v":0},{"$f":"pks!AE61","v":0},{"$f":"pks!AF61","v":0},{"$f":"pks!AG61","v":0},0,"(the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)",{"$f":"CONCATENATE(AH1163,\"  \",AI1163)","v":"0  (the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)"},{"$f":"pks!AK61","v":0},{"$f":"pks!AL61","v":0},{"$f":"pks!AM61","v":0},{"$f":"pks!AN61","v":0},{"$f":"pks!AO61","v":0},{"$f":"pks!AP61","v":0},0,"(the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)",{"$f":"CONCATENATE(AQ1163,\"  \",AR1163)","v":"0  (the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)"},{"$f":"pks!AT165","v":"U/S 80CCE-TOTAL OF[(i)+(ii)+(iii)](Subject to limit RS 100000)"},{"$f":"pks!AU165","v":0},{"$f":"pks!AV165","v":"Note-"},{"$f":"pks!AW165","v":"Note-"},{"$f":"pks!AX165","v":"Note-"},{"$f":"pks!AY165","v":"Note-"},"Note-",{"$f":"pks!BA165","v":"(the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)"},"Note-  (the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)"]
[{"$f":"pks!A166","v":"U/S 80 CCD(1B)"},{"$f":"pks!B166","v":"Additional contribution towards NPS"},{"$f":"pks!C166","v":"N.A."},{"$f":"pks!D166","v":"N.A."},{"$f":"pks!E166","v":"N.A."},{"$f":"pks!F166","v":"N.A."},"N.A.","N.A.",{"$f":"CONCATENATE(G1164,\"  \",H1164)","v":"N.A.  N.A."},{"$f":"pks!J166","v":"U/S 80 CCD(1B)"},{"$f":"pks!K166","v":"Additional contribution towards NPS"},{"$f":"pks!L166","v":"Upto Rs. 50000"},{"$f":"pks!M166","v":"Upto Rs. 50000"},{"$f":"pks!N166","v":"Upto Rs. 50000"},{"$f":"pks!O166","v":"Upto Rs. 50000"},"Upto Rs. 50000",null,{"$f":"CONCATENATE(P1164,\"  \",Q1164)","v":"Upto Rs. 50000  "},{"$f":"pks!S166","v":"U/S 80 CCD(1B)"},{"$f":"pks!T166","v":"Additional contribution towards NPS"},{"$f":"pks!U166","v":"Upto Rs. 50000"},{"$f":"pks!V166","v":"Upto Rs. 50000"},{"$f":"pks!W166","v":"Upto Rs. 50000"},{"$f":"pks!X166","v":"Upto Rs. 50000"},"Upto Rs. 50000",null,{"$f":"CONCATENATE(Y1164,\"  \",Z1164)","v":"Upto Rs. 50000  "},{"$f":"pks!AB166","v":"U/S 80 CCD(1B)"},{"$f":"pks!AC166","v":"Additional contribution towards NPS"},{"$f":"pks!AD166","v":"Upto Rs. 50000"},{"$f":"pks!AE166","v":"Upto Rs. 50000"},{"$f":"pks!AF166","v":"Upto Rs. 50000"},{"$f":"pks!AG166","v":"Upto Rs. 50000"},"Upto Rs. 50000","(Cont. in Atal Pension Yojana is also eligible)",{"$f":"CONCATENATE(AH1164,\"  \",AI1164)","v":"Upto Rs. 50000  (Cont. in Atal Pension Yojana is also eligible)"},{"$f":"pks!AK166","v":"U/S 80 CCD(1B)"},{"$f":"pks!AL166","v":"Additional contribution towards NPS"},{"$f":"pks!AM166","v":"Upto Rs. 50000"},{"$f":"pks!AN166","v":"Upto Rs. 50000"},{"$f":"pks!AO166","v":"Upto Rs. 50000"},{"$f":"pks!AP166","v":"Upto Rs. 50000"},"Upto Rs. 50000","(Cont. in Atal Pension Yojana is also eligible)",{"$f":"CONCATENATE(AQ1164,\"  \",AR1164)","v":"Upto Rs. 50000  (Cont. in Atal Pension Yojana is also eligible)"},{"$f":"pks!AT166","v":"U/S 80 CCD(1B)"},{"$f":"pks!AU166","v":"Additional contribution towards NPS"},{"$f":"pks!AV166","v":"Upto Rs. 50000"},{"$f":"pks!AW166","v":"Upto Rs. 50000"},{"$f":"pks!AX166","v":"Upto Rs. 50000"},{"$f":"pks!AY166","v":"Upto Rs. 50000"},"Upto Rs. 50000",{"$f":"pks!BA166","v":"(Cont. in Atal Pension Yojana is also eligible)"},"Upto Rs. 50000  (Cont. in Atal Pension Yojana is also eligible)",{"$f":"pks!BC62","v":0},{"$f":"pks!BD62","v":0},{"$f":"pks!BE62","v":0}]
[{"$f":"pks!A167","v":"U/S 80 CCD(2)"},{"$f":"pks!B167","v":"Employer cont. towards new pension scheme "},{"$f":"pks!C167","v":"10% of Salary"},{"$f":"pks!D167","v":"10% of Salary"},{"$f":"pks!E167","v":"10% of Salary"},{"$f":"pks!F167","v":"10% of Salary"},"10% of Salary","(Equal to 10% of Salary (Pay+D.A.)","10% of Salary  (Equal to 10% of Salary (Pay+D.A.)",{"$f":"pks!J167","v":"U/S 80 CCD(2)"},{"$f":"pks!K167","v":"Employer cont. towards new pension scheme "},{"$f":"pks!L167","v":"10% of Salary"},{"$f":"pks!M167","v":"10% of Salary"},{"$f":"pks!N167","v":"10% of Salary"},{"$f":"pks!O167","v":"10% of Salary"},"10% of Salary","(Equal to 10% of Salary (Pay+D.A.) ","10% of Salary  (Equal to 10% of Salary (Pay+D.A.) ",{"$f":"pks!S167","v":"U/S 80 CCD(2)"},{"$f":"pks!T167","v":"Employer cont. towards new pension scheme "},{"$f":"pks!U167","v":"10% of Salary"},{"$f":"pks!V167","v":"10% of Salary"},{"$f":"pks!W167","v":"10% of Salary"},{"$f":"pks!X167","v":"10% of Salary"},"10% of Salary","(Equal to 10% of Salary (Pay+D.A.) ",{"$f":"CONCATENATE(Y1165,\"  \",Z1165)","v":"10% of Salary  (Equal to 10% of Salary (Pay+D.A.) "},{"$f":"pks!AB167","v":"U/S 80 CCD(2)"},{"$f":"pks!AC167","v":"Employer cont. towards new pension scheme "},{"$f":"pks!AD167","v":"10% of Salary"},{"$f":"pks!AE167","v":"10% of Salary"},{"$f":"pks!AF167","v":"10% of Salary"},{"$f":"pks!AG167","v":"10% of Salary"},"10% of Salary","(Equal to 10% of Salary (Pay+D.A.) ",{"$f":"CONCATENATE(AH1165,\"  \",AI1165)","v":"10% of Salary  (Equal to 10% of Salary (Pay+D.A.) "},{"$f":"pks!AK167","v":"U/S 80 CCD(2)"},{"$f":"pks!AL167","v":"Employer cont. towards new pension scheme "},{"$f":"pks!AM167","v":"10% of Salary"},{"$f":"pks!AN167","v":"10% of Salary"},{"$f":"pks!AO167","v":"10% of Salary"},{"$f":"pks!AP167","v":"10% of Salary"},"10% of Salary","(Equal to 10% of Salary (Pay+D.A.) ",{"$f":"CONCATENATE(AQ1165,\"  \",AR1165)","v":"10% of Salary  (Equal to 10% of Salary (Pay+D.A.) "},{"$f":"pks!AT167","v":"U/S 80 CCD(2)"},{"$f":"pks!AU167","v":"Employer cont. towards new pension scheme "},{"$f":"pks!AV167","v":"10% of Salary"},{"$f":"pks!AW167","v":"10% of Salary"},{"$f":"pks!AX167","v":"10% of Salary"},{"$f":"pks!AY167","v":"10% of Salary"},"10% of Salary",{"$f":"pks!BA167","v":"(Equal to 10% of Salary (Pay+D.A.) "},"10% of Salary  (Equal to 10% of Salary (Pay+D.A.) "]
[{"$f":"pks!A168","v":"U/S 80CCF"},{"$f":"pks!B168","v":"Investment  in long term infrasturture bonds "},{"$f":"pks!C168","v":"No limit"},{"$f":"pks!D168","v":"No limit"},{"$f":"pks!E168","v":"No limit"},{"$f":"pks!F168","v":"No limit"},"No limit",null,"No limit  ",{"$f":"pks!J168","v":"U/S 80CCF"},{"$f":"pks!K168","v":"Investment  in long term infrasturture bonds "},{"$f":"pks!L168","v":"No limit"},{"$f":"pks!M168","v":"No limit"},{"$f":"pks!N168","v":"No limit"},{"$f":"pks!O168","v":"No limit"},"No limit",null,"No limit  ",{"$f":"pks!S168","v":"U/S 80CCF"},{"$f":"pks!T168","v":"Investment  in long term infrasturture bonds "},{"$f":"pks!U168","v":"No limit"},{"$f":"pks!V168","v":"No limit"},{"$f":"pks!W168","v":"No limit"},{"$f":"pks!X168","v":"No limit"},"No limit",null,"No limit  ",{"$f":"pks!AB168","v":"U/S 80CCF"},{"$f":"pks!AC168","v":"Investment  in long term infrasturture bonds "},{"$f":"pks!AD168","v":"No limit"},{"$f":"pks!AE168","v":"No limit"},{"$f":"pks!AF168","v":"No limit"},{"$f":"pks!AG168","v":"No limit"},"No limit",null,"No limit  ",{"$f":"pks!AK168","v":"U/S 80CCF"},{"$f":"pks!AL168","v":"Investment  in long term infrasturture bonds "},{"$f":"pks!AM168","v":"No limit"},{"$f":"pks!AN168","v":"No limit"},{"$f":"pks!AO168","v":"No limit"},{"$f":"pks!AP168","v":"No limit"},"No limit",null,"No limit  ",{"$f":"pks!AT168","v":"U/S 80CCF"},{"$f":"pks!AU168","v":"Investment  in long term infrasturture bonds "},{"$f":"pks!AV168","v":20000},{"$f":"pks!AW168","v":20000},{"$f":"pks!AX168","v":20000},{"$f":"pks!AY168","v":20000},20000,{"$f":"pks!BA168","v":0},"20000  0"]
[{"$f":"pks!A169","v":"U/S 80D-"},{"$f":"pks!B169","v":"Medical ins. premium for himself, spous and childrens"},{"$f":"pks!C169","v":15000},{"$f":"pks!D169","v":15000},{"$f":"pks!E169","v":20000},{"$f":"pks!F169","v":20000},15000,"(Maxi. aggregate allowable limit)","15000  (Maxi. aggregate allowable limit)",{"$f":"pks!J169","v":"U/S 80D-"},{"$f":"pks!K169","v":"Medical ins. premium for himself, spous and childrens"},{"$f":"pks!L169","v":15000},{"$f":"pks!M169","v":15000},{"$f":"pks!N169","v":20000},{"$f":"pks!O169","v":20000},15000,"(Maxi. aggregate allowable limit)","15000  (Maxi. aggregate allowable limit)",{"$f":"pks!S169","v":"U/S 80D-"},{"$f":"pks!T169","v":"Medical ins. premium for himself, spous and childrens"},{"$f":"pks!U169","v":25000},{"$f":"pks!V169","v":25000},{"$f":"pks!W169","v":30000},{"$f":"pks!X169","v":30000},25000,"(Maxi. aggregate allowable limit)","25000  (Maxi. aggregate allowable limit)",{"$f":"pks!AB169","v":"U/S 80D-"},{"$f":"pks!AC169","v":"Medical ins. premium for himself, spous and childrens"},{"$f":"pks!AD169","v":25000},{"$f":"pks!AE169","v":25000},{"$f":"pks!AF169","v":30000},{"$f":"pks!AG169","v":30000},25000,"(Maxi. aggregate allowable limit)","25000  (Maxi. aggregate allowable limit)",{"$f":"pks!AK169","v":"U/S 80D-"},{"$f":"pks!AL169","v":"Medical ins. premium for himself, spous and childrens"},{"$f":"pks!AM169","v":25000},{"$f":"pks!AN169","v":25000},{"$f":"pks!AO169","v":50000},{"$f":"pks!AP169","v":50000},25000,"(Maxi. aggregate allowable limit)","25000  (Maxi. aggregate allowable limit)",{"$f":"pks!AT169","v":"U/S 80D-"},{"$f":"pks!AU169","v":"Medical ins. premium for himself, spous and childrens"},{"$f":"pks!AV169","v":25000},{"$f":"pks!AW169","v":25000},{"$f":"pks!AX169","v":50000},{"$f":"pks!AY169","v":50000},25000,{"$f":"pks!BA169","v":"(Maxi. aggregate allowable limit)"},"25000  (Maxi. aggregate allowable limit)"]
[{"$f":"pks!A170","v":"U/S 80DD-"},{"$f":"pks!B170","v":"Medical treatment of dependent handicapped person"},{"$f":"pks!C170","v":100000},{"$f":"pks!D170","v":100000},{"$f":"pks!E170","v":100000},{"$f":"pks!F170","v":100000},100000,"(Maxi.  allowable limit)","100000  (Maxi.  allowable limit)",{"$f":"pks!J170","v":"U/S 80DD-"},{"$f":"pks!K170","v":"Medical treatment of dependent handicapped person"},{"$f":"pks!L170","v":125000},{"$f":"pks!M170","v":125000},{"$f":"pks!N170","v":125000},{"$f":"pks!O170","v":125000},125000,"(Maxi.  allowable limit)","125000  (Maxi.  allowable limit)",{"$f":"pks!S170","v":"U/S 80DD-"},{"$f":"pks!T170","v":"Medical treatment of dependent handicapped person"},{"$f":"pks!U170","v":125000},{"$f":"pks!V170","v":125000},{"$f":"pks!W170","v":125000},{"$f":"pks!X170","v":125000},125000,"(Maxi.  allowable limit)","125000  (Maxi.  allowable limit)",{"$f":"pks!AB170","v":"U/S 80DD-"},{"$f":"pks!AC170","v":"Medical treatment of dependent handicapped person"},{"$f":"pks!AD170","v":125000},{"$f":"pks!AE170","v":125000},{"$f":"pks!AF170","v":125000},{"$f":"pks!AG170","v":125000},125000,"(Maxi.  allowable limit)","125000  (Maxi.  allowable limit)",{"$f":"pks!AK170","v":"U/S 80DD-"},{"$f":"pks!AL170","v":"Medical treatment of dependent handicapped person"},{"$f":"pks!AM170","v":125000},{"$f":"pks!AN170","v":125000},{"$f":"pks!AO170","v":125000},{"$f":"pks!AP170","v":125000},125000,"(Maxi.  allowable limit)","125000  (Maxi.  allowable limit)",{"$f":"pks!AT170","v":"U/S 80DD-"},{"$f":"pks!AU170","v":"Medical treatment of dependent handicapped person"},{"$f":"pks!AV170","v":125000},{"$f":"pks!AW170","v":125000},{"$f":"pks!AX170","v":125000},{"$f":"pks!AY170","v":125000},125000,{"$f":"pks!BA170","v":"(Maxi.  allowable limit)"},"125000  (Maxi.  allowable limit)"]
[{"$f":"pks!A171","v":"U/S 80DDB-"},{"$f":"pks!B171","v":"Spl ded to the guardion of a patient suff.from Cancer/Aids "},{"$f":"pks!C171","v":40000},{"$f":"pks!D171","v":40000},{"$f":"pks!E171","v":60000},{"$f":"pks!F171","v":60000},40000,"(Maximum aggregate allowable limit)","40000  (Maximum aggregate allowable limit)",{"$f":"pks!J171","v":"U/S 80DDB-"},{"$f":"pks!K171","v":"Spl ded to the guardion of a patient suff.from Cancer/Aids "},{"$f":"pks!L171","v":40000},{"$f":"pks!M171","v":40000},{"$f":"pks!N171","v":60000},{"$f":"pks!O171","v":80000},40000,"(Maximum aggregate allowable limit)","40000  (Maximum aggregate allowable limit)",{"$f":"pks!S171","v":"U/S 80DDB-"},{"$f":"pks!T171","v":"Spl ded to the guardion of a patient suff.from Cancer/Aids "},{"$f":"pks!U171","v":40000},{"$f":"pks!V171","v":40000},{"$f":"pks!W171","v":60000},{"$f":"pks!X171","v":80000},40000,"(Maximum aggregate allowable limit)","40000  (Maximum aggregate allowable limit)",{"$f":"pks!AB171","v":"U/S 80DDB-"},{"$f":"pks!AC171","v":"Spl ded to the guardion of a patient suff.from Cancer/Aids "},{"$f":"pks!AD171","v":40000},{"$f":"pks!AE171","v":40000},{"$f":"pks!AF171","v":60000},{"$f":"pks!AG171","v":80000},40000,"(Maximum aggregate allowable limit)","40000  (Maximum aggregate allowable limit)",{"$f":"pks!AK171","v":"U/S 80DDB-"},{"$f":"pks!AL171","v":"Spl ded to the guardion of a patient suff.from Cancer/Aids "},{"$f":"pks!AM171","v":40000},{"$f":"pks!AN171","v":40000},{"$f":"pks!AO171","v":100000},{"$f":"pks!AP171","v":100000},40000,"(Maximum aggregate allowable limit)","40000  (Maximum aggregate allowable limit)",{"$f":"pks!AT171","v":"U/S 80DDB-"},{"$f":"pks!AU171","v":"Spl ded to the guardion of a patient suff.from Cancer/Aids "},{"$f":"pks!AV171","v":40000},{"$f":"pks!AW171","v":40000},{"$f":"pks!AX171","v":100000},{"$f":"pks!AY171","v":100000},40000,{"$f":"pks!BA171","v":"(Maximum aggregate allowable limit)"},"40000  (Maximum aggregate allowable limit)"]
[{"$f":"pks!A172","v":"U/S 80E-"},{"$f":"pks!B172","v":"Repayment of loan for higher education"},{"$f":"pks!C172","v":"No limit"},{"$f":"pks!D172","v":"No limit"},{"$f":"pks!E172","v":"No limit"},{"$f":"pks!F172","v":"No limit"},"No limit","(higher education for self/ spouse/ his children.)","No limit  (higher education for self/ spouse/ his children.)",{"$f":"pks!J172","v":"U/S 80E-"},{"$f":"pks!K172","v":"Repayment of loan for higher education"},{"$f":"pks!L172","v":"No limit"},{"$f":"pks!M172","v":"No limit"},{"$f":"pks!N172","v":"No limit"},{"$f":"pks!O172","v":"No limit"},"No limit","(higher education for self/ spouse/ his children.)","No limit  (higher education for self/ spouse/ his children.)",{"$f":"pks!S172","v":"U/S 80E-"},{"$f":"pks!T172","v":"Repayment of loan for higher education"},{"$f":"pks!U172","v":"No limit"},{"$f":"pks!V172","v":"No limit"},{"$f":"pks!W172","v":"No limit"},{"$f":"pks!X172","v":"No limit"},"No limit","(higher education for self/ spouse/ his children.)","No limit  (higher education for self/ spouse/ his children.)",{"$f":"pks!AB172","v":"U/S 80E-"},{"$f":"pks!AC172","v":"Repayment of loan for higher education"},{"$f":"pks!AD172","v":"No limit"},{"$f":"pks!AE172","v":"No limit"},{"$f":"pks!AF172","v":"No limit"},{"$f":"pks!AG172","v":"No limit"},"No limit","(higher education for self/ spouse/ his children.)","No limit  (higher education for self/ spouse/ his children.)",{"$f":"pks!AK172","v":"U/S 80E-"},{"$f":"pks!AL172","v":"Repayment of loan for higher education"},{"$f":"pks!AM172","v":"No limit"},{"$f":"pks!AN172","v":"No limit"},{"$f":"pks!AO172","v":"No limit"},{"$f":"pks!AP172","v":"No limit"},"No limit","(higher education for self/ spouse/ his children.)","No limit  (higher education for self/ spouse/ his children.)",{"$f":"pks!AT172","v":"U/S 80E-"},{"$f":"pks!AU172","v":"Repayment of loan for higher education"},{"$f":"pks!AV172","v":"No limit"},{"$f":"pks!AW172","v":"No limit"},{"$f":"pks!AX172","v":"No limit"},{"$f":"pks!AY172","v":"No limit"},"No limit",{"$f":"pks!BA172","v":"(higher education for self/ spouse/ his children.)"},"No limit  (higher education for self/ spouse/ his children.)"]
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[{"$f":"pks!A176","v":"U/S 80CCG"},{"$f":"pks!B176","v":"New Rajiv Gandhi Saving Scheme "},{"$f":"pks!C176","v":25000},{"$f":"pks!D176","v":25000},{"$f":"pks!E176","v":25000},{"$f":"pks!F176","v":25000},25000,"(50% of Investment & GTI  does not exceed Rs. 12 lakhs)","25000  (50% of Investment & GTI  does not exceed Rs. 12 lakhs)",{"$f":"pks!J176","v":"U/S 80CCG"},{"$f":"pks!K176","v":"New Rajiv Gandhi Saving Scheme "},{"$f":"pks!L176","v":25000},{"$f":"pks!M176","v":25000},{"$f":"pks!N176","v":25000},{"$f":"pks!O176","v":50000},25000,"(50% of Investment & GTI  does not exceed Rs. 12 lakhs)","25000  (50% of Investment & GTI  does not exceed Rs. 12 lakhs)",{"$f":"pks!S176","v":"U/S 80CCG"},{"$f":"pks!T176","v":"New Rajiv Gandhi Saving Scheme "},{"$f":"pks!U176","v":25000},{"$f":"pks!V176","v":25000},{"$f":"pks!W176","v":25000},{"$f":"pks!X176","v":25000},25000,"(50% of Investment & GTI  does not exceed Rs. 12 lakhs)","25000  (50% of Investment & GTI  does not exceed Rs. 12 lakhs)",{"$f":"pks!AB176","v":"U/S 80CCG"},{"$f":"pks!AC176","v":"New Rajiv Gandhi Saving Scheme "},{"$f":"pks!AD176","v":25000},{"$f":"pks!AE176","v":25000},{"$f":"pks!AF176","v":25000},{"$f":"pks!AG176","v":25000},25000,"(50% of Investment & GTI  does not exceed Rs. 12 lakhs)","25000  (50% of Investment & GTI  does not exceed Rs. 12 lakhs)",{"$f":"pks!AK176","v":"U/S 80CCG"},{"$f":"pks!AL176","v":"New Rajiv Gandhi Saving Scheme "},{"$f":"pks!AM176","v":25000},{"$f":"pks!AN176","v":25000},{"$f":"pks!AO176","v":25000},{"$f":"pks!AP176","v":25000},25000,"(50% of Investment & GTI  does not exceed Rs. 12 lakhs)","25000  (50% of Investment & GTI  does not exceed Rs. 12 lakhs)",{"$f":"pks!AT176","v":"U/S 80CCG"},{"$f":"pks!AU176","v":"New Rajiv Gandhi Saving Scheme "},{"$f":"pks!AV176","v":0},{"$f":"pks!AW176","v":0},{"$f":"pks!AX176","v":0},{"$f":"pks!AY176","v":0},0,{"$f":"pks!BA176","v":"(Not applicable from F.Y. 2017-18)"},"0  (Not applicable from F.Y. 2017-18)"]
[{"$f":"pks!A177","v":"U/S 80TTA"},{"$f":"pks!B177","v":" interest on deposits in savings account"},{"$f":"pks!C177","v":10000},{"$f":"pks!D177","v":10000},{"$f":"pks!E177","v":10000},{"$f":"pks!F177","v":10000},10000,"(Maxi. Rs 10,000 or actual interest whichever is lower )","10000  (Maxi. Rs 10,000 or actual interest whichever is lower )",{"$f":"pks!J177","v":"U/S 80TTA"},{"$f":"pks!K177","v":" interest on deposits in savings account"},{"$f":"pks!L177","v":10000},{"$f":"pks!M177","v":10000},{"$f":"pks!N177","v":10000},{"$f":"pks!O177","v":10000},10000,"(Maxi. Rs 10,000 or actual interest whichever is lower )","10000  (Maxi. Rs 10,000 or actual interest whichever is lower )",{"$f":"pks!S177","v":"U/S 80TTA"},{"$f":"pks!T177","v":" interest on deposits in savings account"},{"$f":"pks!U177","v":10000},{"$f":"pks!V177","v":10000},{"$f":"pks!W177","v":10000},{"$f":"pks!X177","v":10000},10000,"(Maxi. Rs 10,000 or actual interest whichever is lower )","10000  (Maxi. Rs 10,000 or actual interest whichever is lower )",{"$f":"pks!AB177","v":"U/S 80TTA"},{"$f":"pks!AC177","v":" interest on deposits in savings account"},{"$f":"pks!AD177","v":10000},{"$f":"pks!AE177","v":10000},{"$f":"pks!AF177","v":10000},{"$f":"pks!AG177","v":10000},10000,"(Maxi. Rs 10,000 or actual interest whichever is lower )","10000  (Maxi. Rs 10,000 or actual interest whichever is lower )",{"$f":"pks!AK177","v":"U/S 80TTA"},{"$f":"pks!AL177","v":" interest on deposits in savings account"},{"$f":"pks!AM177","v":10000},{"$f":"pks!AN177","v":10000},{"$f":"pks!AO177","v":10000},{"$f":"pks!AP177","v":10000},10000,"(Maxi. Rs 10,000 or actual interest whichever is lower )","10000  (Maxi. Rs 10,000 or actual interest whichever is lower )",{"$f":"pks!AT177","v":"U/S 80TTA"},{"$f":"pks!AU177","v":" interest on deposits in savings account"},{"$f":"pks!AV177","v":10000},{"$f":"pks!AW177","v":10000},{"$f":"pks!AX177","v":10000},{"$f":"pks!AY177","v":10000},10000,{"$f":"pks!BA177","v":"(Maxi. Rs 10,000 or actual interest whichever is lower )"},"10000  (Maxi. Rs 10,000 or actual interest whichever is lower )"]
[{"$f":"pks!A178","v":"U/S80TTB"},{"$f":"pks!B178","v":"Interest income earned on Fixed Deposits & Recurring Deposits "},{"$f":"pks!C178","v":"N.A."},{"$f":"pks!D178","v":"N.A."},{"$f":"pks!E178","v":"N.A."},{"$f":"pks!F178","v":"N.A."},"N.A.",null,"N.A.  ",{"$f":"pks!J178","v":"U/S80TTB"},{"$f":"pks!K178","v":"Interest income earned on Fixed Deposits & Recurring Deposits "},{"$f":"pks!L178","v":"N.A."},{"$f":"pks!M178","v":"N.A."},{"$f":"pks!N178","v":"N.A."},{"$f":"pks!O178","v":"N.A."},"N.A.",null,"N.A.  ",{"$f":"pks!S178","v":"U/S80TTB"},{"$f":"pks!T178","v":"Interest income earned on Fixed Deposits & Recurring Deposits "},{"$f":"pks!U178","v":"N.A."},{"$f":"pks!V178","v":"N.A."},{"$f":"pks!W178","v":"N.A."},{"$f":"pks!X178","v":"N.A."},"N.A.",null,"N.A.  ",{"$f":"pks!AB178","v":"U/S80TTB"},{"$f":"pks!AC178","v":"Interest income earned on Fixed Deposits & Recurring Deposits "},{"$f":"pks!AD178","v":"N.A."},{"$f":"pks!AE178","v":"N.A."},{"$f":"pks!AF178","v":10000},{"$f":"pks!AG178","v":10000},"N.A.",null,"N.A.  ",{"$f":"pks!AK178","v":"U/S80TTB"},{"$f":"pks!AL178","v":"Interest income earned on Fixed Deposits & Recurring Deposits "},{"$f":"pks!AM178","v":"N.A."},{"$f":"pks!AN178","v":"N.A."},{"$f":"pks!AO178","v":50000},{"$f":"pks!AP178","v":50000},"N.A.","(Intrrest on FD & Recurring Deposits i.e.Banks / Post office schemes)","N.A.  (Intrrest on FD & Recurring Deposits i.e.Banks / Post office schemes)",{"$f":"pks!AT178","v":"U/S80TTB"},{"$f":"pks!AU178","v":"Interest income earned on Fixed Deposits & Recurring Deposits "},{"$f":"pks!AV178","v":"N.A."},{"$f":"pks!AW178","v":"N.A."},{"$f":"pks!AX178","v":50000},{"$f":"pks!AY178","v":50000},"N.A.",{"$f":"pks!BA178","v":"(Intrrest on FD & Recurring Deposits i.e.Banks / Post office schemes)"},"N.A.  (Intrrest on FD & Recurring Deposits i.e.Banks / Post office schemes)"]
[{"$f":"pks!A179","v":"U/S 80U- "},{"$f":"pks!B179","v":" physical disability (including blindness) or mental retardation. "},{"$f":"pks!C179","v":100000},{"$f":"pks!D179","v":100000},{"$f":"pks!E179","v":100000},{"$f":"pks!F179","v":100000},100000,"(Maxi.  allowable limit)","100000  (Maxi.  allowable limit)",{"$f":"pks!J179","v":"U/S 80U- "},{"$f":"pks!K179","v":" physical disability (including blindness) or mental retardation. "},{"$f":"pks!L179","v":125000},{"$f":"pks!M179","v":125000},{"$f":"pks!N179","v":125000},{"$f":"pks!O179","v":125000},125000,"(Maxi.  allowable limit)","125000  (Maxi.  allowable limit)",{"$f":"pks!S179","v":"U/S 80U- "},{"$f":"pks!T179","v":" physical disability (including blindness) or mental retardation. "},{"$f":"pks!U179","v":125000},{"$f":"pks!V179","v":125000},{"$f":"pks!W179","v":125000},{"$f":"pks!X179","v":125000},125000,"(Maxi.  allowable limit)","125000  (Maxi.  allowable limit)",{"$f":"pks!AB179","v":"U/S 80U- "},{"$f":"pks!AC179","v":" physical disability (including blindness) or mental retardation. "},{"$f":"pks!AD179","v":125000},{"$f":"pks!AE179","v":125000},{"$f":"pks!AF179","v":125000},{"$f":"pks!AG179","v":125000},125000,"(Maxi.  allowable limit)","125000  (Maxi.  allowable limit)",{"$f":"pks!AK179","v":"U/S 80U- "},{"$f":"pks!AL179","v":" physical disability (including blindness) or mental retardation. "},{"$f":"pks!AM179","v":125000},{"$f":"pks!AN179","v":125000},{"$f":"pks!AO179","v":125000},{"$f":"pks!AP179","v":125000},125000,"(Maxi.  allowable limit)","125000  (Maxi.  allowable limit)",{"$f":"pks!AT179","v":"U/S 80U- "},{"$f":"pks!AU179","v":" physical disability (including blindness) or mental retardation. "},{"$f":"pks!AV179","v":125000},{"$f":"pks!AW179","v":125000},{"$f":"pks!AX179","v":125000},{"$f":"pks!AY179","v":125000},125000,{"$f":"pks!BA179","v":"(Maxi.  allowable limit)"},"125000  (Maxi.  allowable limit)"]
["U/S 80EEA","Deduction in respect of interest on loan taken for certain house property","N.A.","N.A.","N.A.","N.A.",{"$f":"IF($C$1228=$C$1229,C1178,IF($C$1228=$D$1229,D1178,IF($C$1228=$E$1229,E1178,F1178)))","v":"N.A."},"(Not applicable)","N.A.  (Not applicable)","U/S 80EEA","Deduction in respect of interest on loan taken for certain house property","N.A.","N.A.","N.A.","N.A.",{"$f":"IF($C$1228=$C$1229,L1178,IF($C$1228=$D$1229,M1178,IF($C$1228=$E$1229,N1178,O1178)))","v":"N.A."},"(Not applicable)","N.A.  (Not applicable)","U/S 80EEA","Deduction in respect of interest on loan taken for certain house property","N.A.","N.A.","N.A.","N.A.",{"$f":"IF($C$1228=$C$1229,U1178,IF($C$1228=$D$1229,V1178,IF($C$1228=$E$1229,W1178,X1178)))","v":"N.A."},"(Not applicable)","N.A.  (Not applicable)","U/S 80EEA","Deduction in respect of interest on loan taken for certain house property","N.A.","N.A.","N.A.","N.A.",{"$f":"IF($C$1228=$C$1229,AD1178,IF($C$1228=$D$1229,AE1178,IF($C$1228=$E$1229,AF1178,AG1178)))","v":"N.A."},"(Not applicable)","N.A.  (Not applicable)",null,"Deduction in respect of interest on loan taken for certain house property","N.A.","N.A.","N.A.","N.A.",{"$f":"IF($C$1228=$C$1229,AM1178,IF($C$1228=$D$1229,AN1178,IF($C$1228=$E$1229,AO1178,AP1178)))","v":"N.A."},"(Not applicable)","N.A.  (Not applicable)",{"$f":"pks!AT180","v":"U/S 80EEA"},{"$f":"pks!AU180","v":"Deduction in respect of interest on loan taken for certain house property"},{"$f":"pks!AV180","v":150000},{"$f":"pks!AW180","v":150000},{"$f":"pks!AX180","v":150000},{"$f":"pks!AY180","v":150000},150000,{"$f":"pks!BA180","v":"Maxi.  allowable limit, Applicable from f.y. 2019-20,)"},"150000  Maxi.  allowable limit, Applicable from f.y. 2019-20,)"]
["U/S 80EEB","Deduction in respect of purchase of electric vehicle","N.A.","N.A.","N.A.","N.A.",{"$f":"IF($C$1228=$C$1229,C1179,IF($C$1228=$D$1229,D1179,IF($C$1228=$E$1229,E1179,F1179)))","v":"N.A."},"(Not applicable)","N.A.  (Not applicable)","U/S 80EEB","Deduction in respect of purchase of electric vehicle","N.A.","N.A.","N.A.","N.A.",{"$f":"IF($C$1228=$C$1229,L1179,IF($C$1228=$D$1229,M1179,IF($C$1228=$E$1229,N1179,O1179)))","v":"N.A."},"(Not applicable)","N.A.  (Not applicable)","U/S 80EEB","Deduction in respect of purchase of electric vehicle","N.A.","N.A.","N.A.","N.A.",{"$f":"IF($C$1228=$C$1229,U1179,IF($C$1228=$D$1229,V1179,IF($C$1228=$E$1229,W1179,X1179)))","v":"N.A."},"(Not applicable)","N.A.  (Not applicable)","U/S 80EEB","Deduction in respect of purchase of electric vehicle","N.A.","N.A.","N.A.","N.A.",{"$f":"IF($C$1228=$C$1229,AD1179,IF($C$1228=$D$1229,AE1179,IF($C$1228=$E$1229,AF1179,AG1179)))","v":"N.A."},"(Not applicable)","N.A.  (Not applicable)",null,"Deduction in respect of purchase of electric vehicle","N.A.","N.A.","N.A.","N.A.",{"$f":"IF($C$1228=$C$1229,AM1179,IF($C$1228=$D$1229,AN1179,IF($C$1228=$E$1229,AO1179,AP1179)))","v":"N.A."},"(Not applicable)","N.A.  (Not applicable)",{"$f":"pks!AT181","v":"U/S 80EEB"},{"$f":"pks!AU181","v":"Deduction in respect of purchase of electric vehicle"},{"$f":"pks!AV181","v":150000},{"$f":"pks!AW181","v":150000},{"$f":"pks!AX181","v":150000},{"$f":"pks!AY181","v":150000},150000,{"$f":"pks!BA181","v":"Maxi.  allowable limit, Applicable from f.y. 2019-20,)"},"150000  Maxi.  allowable limit, Applicable from f.y. 2019-20,)"]
[]
[{"$f":"pks!A183","v":"Section"},{"$f":"pks!B183","v":"Name of section"},{"$f":"pks!C183","v":"MALE"},{"$f":"pks!D183","v":"FEMALE"},{"$f":"pks!E183","v":"SENIOR CITIZEN"},{"$f":"pks!F183","v":"VERY SENIOR CITIZEN"},"MALE",null,"MALE  ",{"$f":"pks!J183","v":"Section"},{"$f":"pks!K183","v":"Name of section"},{"$f":"pks!L183","v":"MALE"},{"$f":"pks!M183","v":"FEMALE"},{"$f":"pks!N183","v":"SENIOR CITIZEN"},{"$f":"pks!O183","v":"VERY SENIOR CITIZEN"},"MALE",null,"MALE  ",{"$f":"pks!S183","v":"Section"},{"$f":"pks!T183","v":"Name of section"},{"$f":"pks!U183","v":"MALE"},{"$f":"pks!V183","v":"FEMALE"},{"$f":"pks!W183","v":"SENIOR CITIZEN"},{"$f":"pks!X183","v":"VERY SENIOR CITIZEN"},"MALE",null,"MALE  ",{"$f":"pks!AB183","v":"Section"},{"$f":"pks!AC183","v":"Name of section"},{"$f":"pks!AD183","v":"MALE"},{"$f":"pks!AE183","v":"FEMALE"},{"$f":"pks!AF183","v":"SENIOR CITIZEN"},{"$f":"pks!AG183","v":"VERY SENIOR CITIZEN"},"MALE",null,"MALE  ",{"$f":"pks!AK183","v":"Section"},{"$f":"pks!AL183","v":"Name of section"},{"$f":"pks!AM183","v":"MALE"},{"$f":"pks!AN183","v":"FEMALE"},{"$f":"pks!AO183","v":"SENIOR CITIZEN"},{"$f":"pks!AP183","v":"VERY SENIOR CITIZEN"},"MALE",null,"MALE  ",{"$f":"pks!AT183","v":"Section"},{"$f":"pks!AU183","v":"Name of section"},{"$f":"pks!AV183","v":"MALE"},{"$f":"pks!AW183","v":"FEMALE"},{"$f":"pks!AX183","v":"SENIOR CITIZEN"},{"$f":"pks!AY183","v":"VERY SENIOR CITIZEN"},{"$f":"pks!AZ183","v":"Max Limit"},{"$f":"pks!BA183","v":0}]
[null,null,null,null,null,null,"2014-15",null,null,null,null,null,null,null,null,"2015-16",null,null,null,null,null,null,null,null,"2016-17",null,null,null,null,null,null,null,null,"2017-18",null,null,null,null,null,null,null,null,"2018-19"]
[null,null,null,"2019-20",{"$f":"F2","v":"2021-22"},null,null,null,"Upto Rs. 150000  (Equal to 10% of Salary  but not exceed Rs. 150000)"]
["Section","Name of section",null,null,null,"2014-15","2015-16","2016-17","2017-18","2018-19","2019-20","FINAL","Limit A","Limit B"]
["U/S 80 C ","Invesment in specified investment plans",null,null,null,{"$f":"I1160","v":"Upto Rs. 150000  (Maxi. Limit Rs. 150000 (from F.Y. 14-15))"},{"$f":"R1160","v":"Upto Rs. 150000  (Maxi. Limit Rs. 150000 (from F.Y. 15--16))"},{"$f":"AA1160","v":"Upto Rs. 150000  (Maxi. Limit Rs. 150000 (from F.Y. 15--16))"},{"$f":"AJ1160","v":"Upto Rs. 150000  (Maxi. Limit Rs. 150000 (from F.Y. 15--16))"},{"$f":"BB1160","v":"Upto Rs. 150000  (Maxi. Limit Rs. 150000 (from F.Y. 15--16))"},{"$f":"BB1160","v":"Upto Rs. 150000  (Maxi. Limit Rs. 150000 (from F.Y. 15--16))"},{"$f":"IF($E$1183>=$K$1184,K1185,IF($E$1183=$F$1184,F1185,IF($E$1183=$G$1184,G1185,IF($E$1183=$H$1184,H1185,IF($E$1183=$I$1184,I1185,J1185)))))","v":"Upto Rs. 150000  (Maxi. Limit Rs. 150000 (from F.Y. 15--16))"}]
["U/S 80CCC","Payment of premium for annuity plan of LIC or any other  ",null,null,null,"Upto Rs. 100000  (such amount shall not be allowed under section 80C.)","Upto Rs. 150000  (such amount shall not be allowed under section 80C.)","Upto Rs. 150000  (such amount shall not be allowed under section 80C.)",{"$f":"AJ1161","v":"Upto Rs. 150000  (such amount shall not be allowed under section 80C.)"},{"$f":"BB1161","v":"Upto Rs. 150000  (such amount shall not be allowed under section 80C.)"},{"$f":"BA1161","v":"(such amount shall not be allowed under section 80C.)"},"(such amount shall not be allowed under section 80C.)"]
["U/S 80 CCD(1)","Employee cont. towards new pension scheme",null,null,null,"Upto Rs. 100000  (Equal to 10% of Salary  but not exceed Rs. 100000)","Upto Rs. 150000  (Equal to 10% of Salary  but not exceed Rs. 150000)","Upto Rs. 150000  (Equal to 10% of Salary  but not exceed Rs. 150000)",{"$f":"AJ1162","v":"Upto Rs. 150000  (Equal to 20% of Salary  but not exceed Rs. 150000)"},"Upto Rs. 150000  (Equal to 20% of Salary  but not exceed Rs. 150000)",{"$f":"BB1162","v":"Upto Rs. 150000  (Equal to 20% of Salary  but not exceed Rs. 150000)"},"Upto Rs. 150000  (Equal to 20% of Salary  but not exceed Rs. 150000)",{"$f":"IF(E1183=\"2014-15\",100000,150000)","v":150000},{"$f":"IFERROR(M1187*1,0)","v":150000}]
["U/S 80CCE-TOTAL OF[(i)+(ii)+(iii)](Subject to limit RS 100000)",null,null,null,null,"Note-  (the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)","0  (the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)","0  (the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)","0  (the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)","Note-  (the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)","Note-  (the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)","Note-  (the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)"]
["U/S 80 CCD(1B)","Additional contribution towards NPS",null,null,null,"N.A.  N.A.","Upto Rs. 50000  ","Upto Rs. 50000  ","Upto Rs. 50000  (Cont. in Atal Pension Yojana is also eligible)","Upto Rs. 50000  (Cont. in Atal Pension Yojana is also eligible)","Upto Rs. 50000  (Cont. in Atal Pension Yojana is also eligible)","Upto Rs. 50000  (Cont. in Atal Pension Yojana is also eligible)"]
["U/S 80 CCD(2)","Employer cont. towards new pension scheme ",null,null,null,"10% of Salary  (Equal to 10% of Salary (Pay+D.A.)","10% of Salary  (Equal to 10% of Salary (Pay+D.A.) ","10% of Salary  (Equal to 10% of Salary (Pay+D.A.) ","10% of Salary  (Equal to 10% of Salary (Pay+D.A.) ","10% of Salary  (Equal to 10% of Salary (Pay+D.A.) ","10% of Salary  (Equal to 10% of Salary (Pay+D.A.) ","10% of Salary  (Equal to 10% of Salary (Pay+D.A.) "]
["U/S 80CCF","Investment  in long term infrasturture bonds ",null,null,null,"No limit  ","No limit  ","No limit  ","No limit  ","20000  0","20000  0","20000  0"]
["U/S 80D-","Medical ins. premium for himself, spous and childrens",null,null,null,"15000  (Maxi. aggregate allowable limit)","15000  (Maxi. aggregate allowable limit)","25000  (Maxi. aggregate allowable limit)","25000  (Maxi. aggregate allowable limit)","25000  (Maxi. aggregate allowable limit)","25000  (Maxi. aggregate allowable limit)","25000  (Maxi. aggregate allowable limit)",{"$f":"LEFT(L1192,5)","v":"25000"},{"$f":"IFERROR(M1192*1,0)","v":25000}]
["U/S 80DD-","Medical treatment of dependent handicapped person",null,null,null,"100000  (Maxi.  allowable limit)","125000  (Maxi.  allowable limit)","125000  (Maxi.  allowable limit)","125000  (Maxi.  allowable limit)","125000  (Maxi.  allowable limit)","125000  (Maxi.  allowable limit)","125000  (Maxi.  allowable limit)"]
["U/S 80DDB-","Spl ded to the guardion of a patient suff.from Cancer/Aids ",null,null,null,"40000  (Maximum aggregate allowable limit)","40000  (Maximum aggregate allowable limit)","40000  (Maximum aggregate allowable limit)","40000  (Maximum aggregate allowable limit)","40000  (Maximum aggregate allowable limit)","40000  (Maximum aggregate allowable limit)","40000  (Maximum aggregate allowable limit)",{"$f":"LEFT(L1194,6)","v":"40000 "},{"$f":"IFERROR(M1194*1,0)","v":40000}]
["U/S 80E-","Repayment of loan for higher education",null,null,null,"No limit  (higher education for self/ spouse/ his children.)","No limit  (higher education for self/ spouse/ his children.)","No limit  (higher education for self/ spouse/ his children.)","No limit  (higher education for self/ spouse/ his children.)","No limit  (higher education for self/ spouse/ his children.)","No limit  (higher education for self/ spouse/ his children.)","No limit  (higher education for self/ spouse/ his children.)"]
["U/S 80EE","Intrest paid on House Building Loan( excluding u/s 24B)",null,null,null,"100000  (loan not to exceed Rs 25 lakhs)","100000  (loan not to exceed Rs 25 lakhs)","50000  (loan not to exceed Rs 35 lakhs)","50000  (loan not to exceed Rs 35 lakhs)","50000  (loan not to exceed Rs 35 lakhs)","50000  (loan not to exceed Rs 35 lakhs)","50000  (loan not to exceed Rs 35 lakhs)",{"$f":"LEFT(L1196,5)","v":"50000"},{"$f":"IFERROR(M1196*1,0)","v":50000}]
["U/S 80G- ","Donation to certain funds,  charitable institutions etc.",null,null,null,"100 /50 % or 10 percent of the Gross Total Income  ","100 /50 % or 10 percent of the Gross Total Income  ","100 /50 % or 10 percent of the Gross Total Income  ","100 /50 % or 10 percent of the Gross Total Income  ","100 /50 % or 10 percent of the Gross Total Income  0","100 /50 % or 10 percent of the Gross Total Income  0","100 /50 % or 10 percent of the Gross Total Income  0"]
["80GG","Deduction in respect of rent paid ",null,null,null,"24000  (When HRA not received)","24000  (When HRA not received)","60000  (When HRA not received)","60000  (When HRA not received)","60000  (When HRA not received)","60000  (When HRA not received)","60000  (When HRA not received)",{"$f":"LEFT(L1198,5)","v":"60000"},{"$f":"IFERROR(M1198*1,0)","v":60000}]
["U/S 80CCG","New Rajiv Gandhi Saving Scheme ",null,null,null,"25000  (50% of Investment & GTI  does not exceed Rs. 12 lakhs)","25000  (50% of Investment & GTI  does not exceed Rs. 12 lakhs)","25000  (50% of Investment & GTI  does not exceed Rs. 12 lakhs)","25000  (50% of Investment & GTI  does not exceed Rs. 12 lakhs)","0  (Not applicable from F.Y. 2017-18)","0  (Not applicable from F.Y. 2017-18)","0  (Not applicable from F.Y. 2017-18)"]
["U/S 80TTA"," interest on deposits in savings account",null,null,null,"10000  (Maxi. Rs 10,000 or actual interest whichever is lower )","10000  (Maxi. Rs 10,000 or actual interest whichever is lower )","10000  (Maxi. Rs 10,000 or actual interest whichever is lower )","10000  (Maxi. Rs 10,000 or actual interest whichever is lower )","10000  (Maxi. Rs 10,000 or actual interest whichever is lower )","10000  (Maxi. Rs 10,000 or actual interest whichever is lower )","10000  (Maxi. Rs 10,000 or actual interest whichever is lower )"]
["U/S 80TTB","Interest income earned on Fixed Deposits & Recurring Deposits ",null,null,null,"N.A.  ","N.A.  ","N.A.  ","N.A.  ","N.A.  (Intrrest on FD & Recurring Deposits i.e.Banks / Post office schemes)","N.A.  (Intrrest on FD & Recurring Deposits i.e.Banks / Post office schemes)","N.A.  (Intrrest on FD & Recurring Deposits i.e.Banks / Post office schemes)",{"$f":"LEFT(L1201,5)","v":"N.A. "},{"$f":"IFERROR(M1201*1,0)","v":0}]
["U/S 80U- "," physical disability (including blindness) or mental retardation. ",null,null,null,{"$f":"I1177","v":"100000  (Maxi.  allowable limit)"},{"$f":"R1177","v":"125000  (Maxi.  allowable limit)"},{"$f":"AA1177","v":"125000  (Maxi.  allowable limit)"},{"$f":"AJ1177","v":"125000  (Maxi.  allowable limit)"},"125000  (Maxi.  allowable limit)","125000  (Maxi.  allowable limit)","125000  (Maxi.  allowable limit)"]
["U/S 80EEA","Deduction in respect of interest on loan taken for certain house property",null,null,null,{"$f":"I1178","v":"N.A.  (Not applicable)"},{"$f":"R1178","v":"N.A.  (Not applicable)"},{"$f":"AA1178","v":"N.A.  (Not applicable)"},{"$f":"AJ1178","v":"N.A.  (Not applicable)"},"150000  Maxi.  allowable limit, Applicable from f.y. 2019-20,)","150000  Maxi.  allowable limit, Applicable from f.y. 2019-20,)","150000  Maxi.  allowable limit, Applicable from f.y. 2019-20,)",{"$f":"LEFT(L1203,6)","v":"150000"},{"$f":"LEFT(M1203,6)","v":"150000"},{"$f":"IFERROR(N1203*1,0)","v":150000}]
["U/S 80EEB","Deduction in respect of purchase of electric vehicle",null,null,null,{"$f":"I1179","v":"N.A.  (Not applicable)"},{"$f":"R1179","v":"N.A.  (Not applicable)"},{"$f":"AA1179","v":"N.A.  (Not applicable)"},{"$f":"AJ1179","v":"N.A.  (Not applicable)"},"150000  Maxi.  allowable limit, Applicable from f.y. 2019-20,)","150000  Maxi.  allowable limit, Applicable from f.y. 2019-20,)","150000  Maxi.  allowable limit, Applicable from f.y. 2019-20,)",{"$f":"LEFT(L1204,6)","v":"150000"},{"$f":"LEFT(M1204,6)","v":"150000"},{"$f":"IFERROR(N1204*1,0)","v":150000}]
[]
[null,null,null,null,null,{"$f":"I1181","v":"MALE  "},{"$f":"R1181","v":"MALE  "},{"$f":"AA1181","v":"MALE  "},{"$f":"AJ1181","v":"MALE  "},{"$f":"AS1181","v":"MALE  "},{"$f":"IF($E$1183=$F$1184,F1206,IF($E$1183=$G$1184,G1206,IF($E$1183=$H$1184,H1206,IF($E$1183=$I$1184,I1206,J1206))))","v":"MALE  "}]
[]
[]
[]
["2014-15",null,null,"2015-16",null,null,"2016-17",null,null,"Text message"]
["80DD",null,{"$f":"C1214","v":50000},"80DD",null,{"$f":"F1214","v":75000},"80DD",null,{"$f":"I1214","v":75000}]
["Disability",50000,"Incurred amt","Disability",75000,"Incurred amt","Disability",75000,"Incurred amt"]
["Severe disability",100000,{"$f":"'Form no 16'!S162","v":250000},"Severe disability",125000,{"$f":"C1213","v":250000},"Severe disability",125000,{"$f":"C1213","v":250000}]
[{"$f":"'Form no 16'!Y162","v":"Disability"},{"$f":"IF(A1214=A1212,B1212,B1213)","v":50000},{"$f":"MIN(B1214,C1213)","v":50000},{"$f":"A1214","v":"Disability"},{"$f":"IF(D1214=D1212,E1212,E1213)","v":75000},{"$f":"MIN(E1214,F1213)","v":75000},{"$f":"D1214","v":"Disability"},{"$f":"IF(G1214=G1212,H1212,H1213)","v":75000},{"$f":"MIN(H1214,I1213)","v":75000},{"$f":"CONCATENATE(\"Maxi. allow limit in case of\",\"  \",G1214,\"  \",\"Rs.\",\"  \",H1214,\" \")","v":"Maxi. allow limit in case of  Disability  Rs.  75000 "}]
["80U",null,{"$f":"C1218","v":50000},"80U",null,{"$f":"F1218","v":75000},"80U",null,{"$f":"I1218","v":125000}]
["Disability",50000,"Incurred amt","Disability",75000,"Incurred amt","Disability",75000,"Incurred amt"]
["Severe disability",100000,{"$f":"'Form no 16'!S171","v":250000},"Severe disability",125000,{"$f":"C1217","v":250000},"Severe disability",125000,{"$f":"F1217","v":250000}]
[{"$f":"'Form no 16'!Y171","v":"Disability"},{"$f":"IF(A1218=A1216,B1216,B1217)","v":50000},{"$f":"MIN(B1218,C1217)","v":50000},{"$f":"A1218","v":"Disability"},{"$f":"IF(D1218=D1216,E1216,E1217)","v":75000},{"$f":"MIN(E1218,F1217)","v":75000},{"$f":"E1218","v":75000},{"$f":"IF(G1218=G1216,H1216,H1217)","v":125000},{"$f":"MIN(H1218,I1217)","v":125000},{"$f":"CONCATENATE(\"Maxi. allow limit in case of\",\"  \",G1218,\"  \",\"Rs.\",\"  \",H1218,\" \")","v":"Maxi. allow limit in case of  75000  Rs.  125000 "}]
["80G",null,{"$f":"C1223","v":250000},"80G",null,{"$f":"F1223","v":250000},"80G",null,{"$f":"I1223","v":250000}]
[0.5,{"$f":"'Form no 16'!S156","v":250000},{"$f":"ROUND(B1220*A1220,0)","v":125000},0.5,{"$f":"B1220","v":250000},{"$f":"ROUND(E1220*D1220,0)","v":125000},0.5,{"$f":"E1220","v":250000},{"$f":"ROUND(H1220*G1220,0)","v":125000}]
[1,{"$f":"B1220","v":250000},{"$f":"ROUND(B1221*A1221,0)","v":250000},1,{"$f":"E1220","v":250000},{"$f":"ROUND(E1221*D1221,0)","v":250000},1,{"$f":"H1220","v":250000},{"$f":"ROUND(H1221*G1221,0)","v":250000}]
[{"$f":"'Tax Calculation'!$H$78","v":1},{"$f":"IF(A1222=A1220,B1220,B1221)","v":250000},{"$f":"IF(A1222=A1220,C1220,C1221)","v":250000},{"$f":"'Tax Calculation'!$H$78","v":1},{"$f":"IF(D1222=D1220,E1220,E1221)","v":250000},{"$f":"IF(D1222=D1220,F1220,F1221)","v":250000},{"$f":"'Tax Calculation'!$H$78","v":1},{"$f":"IF(G1222=G1220,H1220,H1221)","v":250000},{"$f":"IF(G1222=G1220,I1220,I1221)","v":250000},null,null,null,null,null,null,"2018-19","2017-18"]
["GTI",{"$f":"ROUND('Tax Calculation'!$J$59*0.1,0)","v":1005050},{"$f":"MIN(C1222,B1223)","v":250000},"GTI",{"$f":"ROUND('Tax Calculation'!$J$59*0.1,0)","v":1005050},{"$f":"MIN(F1222,E1223)","v":250000},"GTI",{"$f":"ROUND('Tax Calculation'!$J$59*0.1,0)","v":1005050},{"$f":"MIN(I1222,H1223)","v":250000},null,"A","Self/spouse & dependent childern-Less than sixty Years",null,null,null,25000,25000]
["80CCG",null,{"$f":"C1227","v":0},"80CCG",null,{"$f":"F1227","v":0},"80CCG",null,{"$f":"I1227","v":0},null,"B","Self/spouse & dependent childern-Above sixty years",null,null,null,50000,30000]
["GTI",{"$f":"'Form no 16'!W119","v":4949858},{"$f":"IF(B1225>1200000,0,C1226)","v":0},"GTI",{"$f":"B1225","v":4949858},{"$f":"IF(E1225>1200000,0,F1226)","v":0},"GTI",{"$f":"B1225","v":4949858},{"$f":"IF(H1225>1200000,0,I1226)","v":0},null,"C","Parents (dependent or not)-Less than sixty Years",null,null,null,25000,30000]
["INVEST.",{"$f":"'Form no 16'!S169","v":250000},{"$f":"IF(B1226>50000,ROUND(50000*0.5,0),ROUND(B1226*0.5,0))","v":25000},"INVEST.",{"$f":"B1226","v":250000},{"$f":"IF(E1226>50000,ROUND(50000*0.5,0),ROUND(E1226*0.5,0))","v":25000},"INVEST.",{"$f":"B1226","v":250000},{"$f":"IF(H1226>50000,ROUND(50000*0.5,0),ROUND(H1226*0.5,0))","v":25000},null,"D","Parents (dependent or not)-Above sixty years",null,null,null,50000,50000]
["ALLOWABLE LIMIT",null,{"$f":"MIN(C1225:C1226)","v":0},"ALLOWABLE LIMIT",null,{"$f":"MIN(F1225:F1226)","v":0},"ALLOWABLE LIMIT",null,{"$f":"MIN(I1225:I1226)","v":0},null,null,null,null,null,null,"Paid Prem.","Limit-2018-19","Limit-2017-18"]
[null,{"$f":"E1183","v":"2021-22"},"2014-15","2015-16","2016-17","FINAL",null,null,null,null,{"$f":"INDEX($K$1324:$K$1327,MATCH(L1228,$L$1324:$O$1327,0))","v":{"$error":"#N/A"}},{"$f":"L1223","v":"Self/spouse & dependent childern-Less than sixty Years"},null,null,null,{"$f":"'Tax Calculation'!E957","v":0},{"$f":"IF(P1228>0,INDEX($P$213:$P$216,MATCH(K1228,$K$213:$K$216,0)),0)","v":0},{"$f":"IF(P1228>0,INDEX($Q$213:$Q$216,MATCH(K1228,$K$213:$K$216,0)),0)","v":0}]
["80DD",null,{"$f":"C1211","v":50000},{"$f":"F1211","v":75000},{"$f":"D1229","v":75000},{"$f":"IF($B$1228=$C$1228,C1229,IF($B$1228=$D$1228,D1229,E1229))","v":75000},null,null,null,null,{"$f":"INDEX($K$213:$K$216,MATCH(L1229,$L$213:$L$216,0))","v":{"$error":"#N/A"}},{"$f":"L1224","v":"Self/spouse & dependent childern-Above sixty years"},null,null,null,{"$f":"'Tax Calculation'!G957","v":0},{"$f":"IF(P1229>0,INDEX($P$213:$P$216,MATCH(K1229,$K$213:$K$216,0)),0)","v":0},{"$f":"IF(P1229>0,INDEX($Q$213:$Q$216,MATCH(K1229,$K$213:$K$216,0)),0)","v":0}]
["80U",null,{"$f":"C1215","v":50000},{"$f":"F1215","v":75000},{"$f":"D1230","v":75000},{"$f":"IF($B$1228=$C$1228,C1230,IF($B$1228=$D$1228,D1230,E1230))","v":75000},null,null,null,null,null,null,null,null,null,{"$f":"SUM(P1228:P1229)","v":0},{"$f":"SUM(Q1228:Q1229)","v":0},{"$f":"SUM(R1228:R1229)","v":0}]
["80G",null,{"$f":"C1219","v":250000},{"$f":"F1219","v":250000},{"$f":"D1231","v":250000},{"$f":"IF($B$1228=$C$1228,C1231,IF($B$1228=$D$1228,D1231,E1231))","v":250000},null,null,null,null,"Final result","Selected F.Y.",{"$f":"'Tax Calculation'!C891","v":0},{"$f":"CONCATENATE(\"Total deduction allowed Rs.\",\"  \",M1232,,\"  \",\"for F.Y. \",\"  \",M1231)","v":"Total deduction allowed Rs.  0  for F.Y.   0"}]
["80CCG",null,{"$f":"C1224","v":0},{"$f":"F1224","v":0},{"$f":"D1232","v":0},{"$f":"IF($B$1228=$C$1228,C1232,IF($B$1228=$D$1228,D1232,E1232))","v":0},{"$f":"IF(F2=\"2019-20\",0,F1232)","v":0},null,null,null,null,"Maxi Limit",{"$f":"IF($M$221=$P$212,$Q$220,$R$220)","v":0}]
[]
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[null,null,null,null,null,null,null,null,null,null,"TREATMENT OF SECTION 80TTB",null,null,null,"2017-18","2018-19","2019-20"]
[null,null,null,null,null,null,null,null,null,null,"SELECTED F.Y.",null,{"$f":"F2","v":"2021-22"},null,10000,50000,50000]
[null,null,null,null,null,null,null,null,null,null,"TAX CATEGORY",null,{"$f":"E3","v":"MALE"},null,{"$f":"'Form no 16'!#REF!","v":{"$error":"#REF!"}},{"$f":"O1303","v":{"$error":"#REF!"}},{"$f":"P1303","v":{"$error":"#REF!"}}]
["Not Allowed (i.e. allowed from F.Y. 2018-19)",null,null,null,null,null,null,null,null,null,"FINAL RESULT",null,{"$f":"IF(M1303=\"SENIOR CITIZEN\",IF(M1302=$P$237,O1304,IF(M1302=P1301,P1304,0)))","v":false},{"$f":"IF(M1304=FALSE,0,M1304)","v":0},{"$f":"MIN(O1302:O1303)","v":{"$error":"#REF!"}},{"$f":"IF($M$1303=\"VERY SENIOR CITIZEN\",MIN(P1302:P1303),IF($M$1303=\"SENIOR CITIZEN\",MIN(P1302:P1303),0))","v":0},{"$f":"IF($M$1303=\"VERY SENIOR CITIZEN\",MIN(Q1302:Q1303),IF($M$1303=\"SENIOR CITIZEN\",MIN(Q1302:Q1303),0))","v":0}]
["Standard Deducation u/s (16ia)",null,null,null,null,null,null,null,null,null,"TREATMENT OF SECTION 80TTA",null,null,null,"2017-18","2018-19","2018-19"]
["Fin._Year","Gross Salary","Max Limit","Allowed limt",{"$f":"F2","v":"2021-22"},"80TTA","80TTB",null,null,null,"SELECTED F.Y.",null,{"$f":"M1302","v":"2021-22"},null,10000,10000,10000]
["1985-86",{"$f":"Statement!H22","v":10050500},0,{"$f":"MAX(MIN(B1307,C1307),0)","v":0},"Not Allowed",0,0,null,null,null,"TAX CATEGORY",null,{"$f":"M1303","v":"MALE"},null,{"$f":"'Form no 16'!S158","v":250000},{"$f":"O1307","v":250000},{"$f":"P1307","v":250000}]
["1986-87",{"$f":"B1307","v":10050500},0,{"$f":"MAX(MIN(B1308,C1308),0)","v":0},"Not Allowed",0,0,null,null,null,"FINAL RESULT",null,{"$f":"IF(M1307=\"SENIOR CITIZEN\",IF(M1306=O1305,O1308,IF(M1306=P1305,P1308,0)))","v":false},{"$f":"IF(M1306=O1305,O1313,P1313)","v":10000},{"$f":"MIN(O1306:O1307)","v":10000},{"$f":"IF($M$1303=\"SENIOR CITIZEN\",0,MIN(P1306:P1307))","v":10000},{"$f":"IF($M$1303=\"SENIOR CITIZEN\",0,MIN(Q1306:Q1307))","v":10000}]
["1987-88",{"$f":"B1308","v":10050500},0,0,"Not Allowed",0,0,null,null,null,null,"A","MALE",null,{"$f":"O1308","v":10000},{"$f":"P1308","v":10000},{"$f":"Q1308","v":10000}]
["1988-89",10050500,0,0,"Not Allowed",0,0,null,null,null,null,"B","FEMALE",null,{"$f":"O1309","v":10000},{"$f":"P1309","v":10000},10000]
["1989-90",10050500,0,0,"Not Allowed",0,0,null,null,null,null,"C","SENIOR CITIZEN",null,{"$f":"O1308","v":10000},{"$f":"P1308","v":10000},{"$f":"Q1308","v":10000}]
["1990-91",10050500,0,0,"Not Allowed",0,0,null,null,null,null,"D","VERY SENIOR CITIZEN",null,{"$f":"O1311","v":10000},10000,10000]
["1991-92",10050500,0,0,"Not Allowed",0,0,null,null,null,null,{"$f":"INDEX(L1309:L1312,MATCH(M1313,M1309:M1312,0))","v":"A"},{"$f":"M1307","v":"MALE"},null,{"$f":"INDEX(O1309:O1312,MATCH($M$1313,$M$1309:$M$1312,0))","v":10000},{"$f":"INDEX(P1309:P1312,MATCH($M$1313,$M$1309:$M$1312,0))","v":10000},10000]
["1992-93",10050500,0,0,"Not Allowed",0,0,null,null,null,null,null,null,null,{"$f":"IF(L1313=\"C\",O1312,IF(L1313=\"D\",O1312,O1312))","v":10000},{"$f":"IF(L1313=\"A\",P1312,IF(L1313=\"B\",P1312,0))","v":10000},{"$f":"IF(L1313=\"A\",Q1312,IF(L1313=\"B\",Q1312,0))","v":10000}]
["1993-94",10050500,0,0,"Not Allowed",0,0,null,null,null,null,null,"FINAL VALUE FOR 80TTA",null,{"$f":"IF($L$1313=\"C\",O1313,IF($L$1313=\"D\",O1313,O1313))","v":10000},{"$f":"IF($L$1313=\"A\",P1313,IF($L$1313=\"B\",P1313,0))","v":10000},{"$f":"IF($L$1313=\"A\",Q1313,IF($L$1313=\"B\",Q1313,0))","v":10000}]
["1994-95",10050500,0,0,"Not Allowed",0,0,null,null,null,null,null,"FINAL VALAUE FOR 80TTB",null,0,{"$f":"IF($L$1313=\"C\",P1304,IF($L$1313=\"D\",P1304,0))","v":0},{"$f":"IF($L$1313=\"C\",Q1304,IF($L$1313=\"D\",Q1304,0))","v":0}]
["1995-96",10050500,0,0,"Not Allowed",0,0,null,null,null,null,null,"DATA SHOWN",null,{"$f":"IF(L1313=\"C\",O1316,IF(L1313=\"D\",O1316,O1315))","v":10000}]
["1996-97",10050500,0,0,"Not Allowed",0,0]
["1997-98",10050500,0,0,"Not Allowed",0,0]
["1998-99",10050500,0,0,"Not Allowed",0,0]
["1999-00",10050500,0,0,"Not Allowed",0,0]
["2000-01",10050500,0,0,"Not Allowed",0,0]
["2001-02",10050500,0,0,"Not Allowed",0,0]
["2002-03",10050500,0,0,"Not Allowed",0,0]
["2003-04",10050500,0,0,"Not Allowed",0,0]
["2004-05",10050500,0,0,"Not Allowed",0,0]
["2005-06",10050500,0,0,"Not Allowed",0,0]
["2006-07",10050500,0,0,"Not Allowed",0,0]
["2007-08",10050500,0,0,"Not Allowed",0,0]
["2008-09",10050500,0,0,"Not Allowed",0,0]
["2009-10",10050500,0,0,"Not Allowed",0,0]
["2010-11",10050500,0,0,"Not Allowed",0,0]
["2011-12",10050500,0,0,"Not Allowed",0,0]
["2012-13",10050500,0,0,"allowed",{"$f":"O1315","v":10000},{"$f":"O1316","v":0}]
["2013-14",10050500,0,0,"allowed",{"$f":"F1334","v":10000},{"$f":"G1334","v":0}]
["2014-15",10050500,0,0,"allowed",{"$f":"F1335","v":10000},0]
["2015-16",10050500,0,0,"allowed",10000,0]
["2016-17",10050500,0,0,"allowed",10000,0]
["2017-18",10050500,0,0,"allowed",{"$f":"O1315","v":10000},{"$f":"O1316","v":0}]
["2018-19",10050500,0,0,"allowed",{"$f":"P1314","v":10000},{"$f":"P1316","v":0}]
["2019-20",10050500,40000,40000,"allowed",{"$f":"Q1314","v":10000},{"$f":"Q1316","v":0}]
["2020-21",10050500,50000,50000,"allowed",{"$f":"F1341","v":10000},{"$f":"G1341","v":0}]
["2021-22",10050500,50000,{"$f":"MAX(MIN(B1343,C1343),0)","v":50000},"allowed",{"$f":"F1342","v":10000},{"$f":"G1342","v":0}]
[null,null,null,{"$f":"INDEX(D1307:D1343,MATCH($E$1306,$A$1307:$A$1343,0))","v":50000},{"$f":"INDEX(E1307:E1343,MATCH($E$1306,$A$1307:$A$1343,0))","v":"allowed"},{"$f":"INDEX(F1307:F1343,MATCH($E$1306,$A$1307:$A$1343,0))","v":10000},{"$f":"INDEX(G1307:G1343,MATCH($E$1306,$A$1307:$A$1343,0))","v":0}]

{"sheet":"Form no 16 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[null,"DDO Data",null,null,"Employee Data",null,null,null,null,null,null,null,null,null,null,null,null,null,"647805  PRAVESH KUMAR SHARMA"]
[{"$f":"IF(F1=\"2021-22\",\"New option u/s 115BAC is applicable for F.Y. 2021-22\",IF(F1=\"2020-21\",\"New option u/s 115BAC is applicable for F.Y. 2020-21\",CONCATENATE(\"New option u/s 115BAC is not applicable for F.Y.\",'Table for form 16 (2)'!A1118)))","v":"New option u/s 115BAC is not applicable for F.Y.2021-22"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"New option u/s 115BAC"]
[null,{"$f":"'Table for form 16 (2)'!F2","v":"2021-22"},"New option u/s 115BAC",null,null,null,null,null,null,{"$f":"IF($K$3=\"Existing Option\",\"NO\",\"YES\")","v":"YES"},{"$f":"IF($L$19>=$B$3,R2,\"Existing Option\")","v":"New option u/s 115BAC"},null,null,null,null,null,null,null,null,1]
["CATEGORY",null,null,null,"SENIOR CITIZEN",null,null,null,null,null,null,null,null,null,null,"Employee code/ID",null,null,null,null,null,1]
[]
["FORM 16",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Home"]
["[See rule 31(1)(a)]"]
["PART A"]
["Certificate under section 203 of the Income-tax Act,1961 for tax deducted at source  Salary"]
["Certificate No. ",null,null,null,null,null,null,null,null,null,null,"Last updated on",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"DDO Data"]
["Name and Address of Employer",null,null,null,null,null,null,null,null,null,null,"Name and Designation of Employee"]
["SAMPLE OFFICE",null,null,null,null,null,null,null,null,null,null,"ABCD"]
[null,null,null,null,null,null,null,null,null,null,null,"PQR",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Employee Data"]
["PAN  of Deductor",null,null,"TAN of the Deductor",null,null,null,null,null,null,null,"PAN of the\n Employee",null,null,null,null,"Employee Reference No. provided by the Employer (If avaiable)"]
[]
["PANNOTREQD",null,null,"JDHT12345Q",null,null,null,null,null,null,null,"AEPPS1234Q",null,null,null,null,"9964"]
["CIT (TDS)",null,null,null,null,null,null,null,null,null,null,"Assessment Year",null,null,null,null,"Period with the Employer",null,null,null,null,null,null,null,null,null,null,null,"PART_B__Annexure"]
["Address:"]
[null,null,null,null,null,null,null,null,null,null,null,"2022-23",null,null,null,null,"From",null,null,null,"To"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"INDEX(pks!$E$53:$E$90,MATCH('Form no 16 (2)'!$L$19,pks!$D$53:$D$90,0))","v":"2021-04-01"},null,null,null,{"$f":"INDEX(pks!$F$53:$F$90,MATCH('Form no 16 (2)'!$L$19,pks!$D$53:$D$90,0))","v":"2022-03-31"}]
["City:                                       Pincode:",null,null,null,"Pin Code",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Statement"]
["Summary of  amount paid/credited and tax deducted at sourcethereon  in respect of employee"]
["Quarter",null,"Receipt Numbers of original quarterly statements of TDS under sub-section (3) of section 200",null,null,null,null,null,null,null,null,"Amount of paid/credited ",null,null,null,null,"Amount of tax deducted (Rs.)",null,null,null,null,"Amount of tax deposited/remitted (Rs.)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tax Calculator"]
[]
["Quarter 1",null,{"$f":"IF('DDO Data'!F8=\"\",\"\",'DDO Data'!F8)","v":""},null,null,null,null,null,null,null,null,0,null,null,null,null,0,null,null,null,null,{"$f":"Q26","v":0}]
["Quarter 2",null,{"$f":"IF('DDO Data'!F9=\"\",\"\",'DDO Data'!F9)","v":""},null,null,null,null,null,null,null,null,0,null,null,null,null,0,null,null,null,null,{"$f":"Q27","v":0}]
["Quarter 3",null,{"$f":"IF('DDO Data'!F10=\"\",\"\",'DDO Data'!F10)","v":""},null,null,null,null,null,null,null,null,0,null,null,null,null,0,null,null,null,null,{"$f":"Q28","v":0}]
["Quarter 4",null,{"$f":"IF('DDO Data'!F11=\"\",\"\",'DDO Data'!F11)","v":""},null,null,null,null,null,null,null,null,0,null,null,null,null,0,null,null,null,null,{"$f":"Q29","v":0}]
["Total (Rs.)",null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(L26:O29)","v":0},null,null,null,null,{"$f":"SUM(Q26:T29)","v":0},null,null,null,null,{"$f":"Q30","v":0}]
["I.  DETAILS OF TAX DEDUCTED AND DEPOSITED IN THE CENTRAL GOVERNMENT ACCOUNT THROUGH ADJUSTMENT"]
[]
["(The deductor to provide payment wise details of tax deducted and deposited with respect to the deductee)"]
["S.\nNo.","Tax Deposited in respect of the deductee(Rs.)","Book identification number (BIN)"]
[null,null,"Receipt numbers of Form No.24 G",null,null,null,null,null,null,"DDO serial number in Form No 24G",null,null,null,null,"Date of transfer voucher  (dd/mm/yyyy)",null,null,null,null,null,null,null,"Status of matching with Form No. 24G"]
[]
[]
[1,0]
[2,0]
[3,0]
[4,0]
[5,0]
[6,0]
[7,0]
[8,0]
[9,0]
[10,0]
[11,0]
[12,0]
["TOTAL",{"$f":"SUM(B38:B49)","v":0}]
[]
["Certificate No. ",null,{"$f":"IF($D$10=\"\",\"\",$D$10)","v":""},null,null,null,"TAN of employer",null,null,null,{"$f":"$D$16","v":"JDHT12345Q"},null,null,null,"PAN of employee",null,null,null,{"$f":"$L$16","v":"AEPPS1234Q"},null,null,"A.YEAR",null,{"$f":"$L$19","v":"2022-23"}]
["II.  DETAILS OF TAX DEDUCTED AND DEPOSITED IN THE CENTRAL GOVERNMENT ACCOUNT  THROUGH CHALLAN\n (The deductor to provide payment wise details of tax deducted and deposited with respect to the deductee)"]
[]
["S.No.","Tax Deposited in respect of the deductee (Rs.)","Challan identification number (CIN)"]
[null,null,"BSR Code of tbe Bank Branch",null,null,null,null,null,null,"Date on which tax deposited (dd/mm/yyyy)",null,null,null,null,null,null,null,"Challan Serial Number",null,null,null,null,"Status of matching with OLTAS"]
[1,0]
[2,0]
[3,0]
[4,0]
[5,0]
[6,0]
[7,0]
[8,0]
[9,0]
[10,0]
[11,0]
[12,0]
["Total",{"$f":"SUM(B57:B68)","v":0}]
["Verification"]
["I","MNPQ",null,null,null,null,null,null,{"$f":"IF('DDO Data'!$H$12=\"Male\",\"son of\",\"daughter of\")","v":"son of"},null,null,"STUV",null,null,null,null,null,null,null,"working in the capacity of "]
[{"$f":"C79","v":"TR OFFICER"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"do hearby certify that a sum of "]
[{"$f":"IF('Form no 16 (2)'!B50>0,'Form no 16 (2)'!B50+B69,\"NIL\")","v":"NIL"},{"$f":"IF('Form no 16 (2)'!#REF!>0,'Form no 16 (2)'!#REF!,\"NIL\")","v":{"$error":"#REF!"}},null,null,{"$f":"pravesh(A73)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,"has been  deducted at source "]
["and paid to  the credit of   the Central Government. I further certify  that the information given  above is true and correct based on the books of account, documents and available records"]
[]
[]
["Place :",null,null,null,null,null,null,null,null,null,null,null,"(Signature of the person responsible for deduction of tax)"]
["Date :"]
["Designation",null,"TR OFFICER",null,null,null,null,null,null,null,null,null,"Full Name",null,null,{"$f":"B71","v":"MNPQ"}]
[]
[]
["Certificate No. ",null,{"$f":"IF($D$10=\"\",\"\",$D$10)","v":""},null,null,null,"TAN of employer",null,null,null,{"$f":"$D$16","v":"JDHT12345Q"},null,null,null,"PAN of employee",null,null,null,{"$f":"$L$16","v":"AEPPS1234Q"},null,null,"A.YEAR",null,{"$f":"$L$19","v":"2022-23"}]
["PART B (Annexure)"]
["Details of Salary Paid and any other income and tax deducted"]
["(A)","Whether opting for taxation u/s 115BAC?",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"J3","v":"YES"}]
[1," Gross Salary"]
["(a)  ","Salary as per provisons contained in sec 17(1)",null,null,null,null,null,null,null,null,null,null,null,null,10000500]
["(b)  ","Value of perquisites u/s 17(2) ",null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"(as per Form No. 12BA, wherever applicable)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," "]
["(c )  ","Profits in lieu of salary under section 17(3) ",null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"(as per Form No.12BA, wherever applicable)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," "]
["(d)  ","Total",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"O87+O88+O90","v":10000500}]
["(e)"," Reported total amount of salary received from other employer(s)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[2,"Less : Allowance to the extent exempt under section 10"]
["Details",null,null,null,null,null,null,null,null,null,"Rs."]
["(a) ","Travel concession or assistance  u/s 10(5)",null,null,null,null,null,null,null,null,1]
["(b) ","Death-cum-retirement gratuity u/s 10(10)",null,null,null,null,null,null,null,null,2]
["(c ) ","Commuted value of pension u/s 10(10A)",null,null,null,null,null,null,null,null,3]
["(d) ","Cash equivlent of leave salary encashment  u/s 10(10AA)",null,null,null,null,null,null,null,null,4]
["(e) ","House rent allowance u/s  10(13 A)     ",null,null,null,null,null,null,null,null,5]
["(f)  ","Conv Allow under Section 10(14)       ",null,null,null,null,null,null,null,null,6]
["(g) ","Other Allowances exempt u/s 10",null,null,null,null,null,null,null,null,7]
["(h) ","Total amount of exemption claimd u/s  10",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($C$3=$K$3,0,SUM(K96:N102))","v":0}]
[3,"Total amount of salary received from current employer [1(d)-2(h)]",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($C$3=$K$3,'Form no 16 (2)'!S92+S93,'Form no 16 (2)'!S92+S93-O103)","v":10000500}]
[]
[4,"Less :Deductions  under section 16"]
["(a) ","Standard Deducation (u/s 16ia)",null,null,null,null,null,null,null,null,{"$f":"IF($K$3=\"New option u/s 115BAC\",0,'Table for form 16 (2)'!D1280)","v":0}]
["(b)  ","Entertainment Allowance u/s 16(ii)",null,null,null,null,null,null,null,null,0]
["(c.)  ","Tax on Employment u/s 16(iii)",null,null,null,null,null,null,null,null,0]
[5,"Total amount of deductions u/s 16 \n[ 4(a)+ (b) + (c )]",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($K$3=\"New option u/s 115BAC\",0,K109+K108+K107)","v":0}]
[6," Income chargable under the head Salaries [3+1(e)-5]",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"S104+S93-O110","v":10000500}]
[7,"Add :  Any other income reported by the employee"]
["Details",null,null,null,null,null,null,null,null,null,"Rs."]
["(a) ","Income (or admissible loss) from house property reported by employee offered for TDS",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9]
[]
["(b)  ","Income under the head Other Sources offered for TDS",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[8,"Total amount of other income reported by the employee\n [(7(a) + 7(b)]",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($C$3=$K$3,0,SUM(S114:V116))","v":0}]
[]
[9,"GROSS TOTAL INCOME ( 6 + 8 )",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"W111+W117","v":10000500}]
[10,"Deductions under chapter VI A",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Gross Amount",null,null,null,"Deductible Amount"]
["(a)","Deduction in respect of life insurance premia, contributions to provident fund etc. under section 80C",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,205000,null,null,null,{"$f":"IF($K$3=\"New option u/s 115BAC\",0,IF((S121)>150000,150000,S121))","v":0}]
[]
["i.","Genral Provided Fund",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($K$4=\"New option u/s 115BAC\",0,INDEX('[8]Employee Data'!$AO$6:$AO$556,MATCH('[8]Form no 16'!$T$3,'[8]Employee Data'!$D$6:$D$556,0)))","v":1},null,null,null,{"$f":"S123","v":1}]
["ii.","State Insurance & Service Tax",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($K$4=\"New option u/s 115BAC\",0,INDEX('[8]Employee Data'!$AP$6:$AP$556,MATCH('[8]Form no 16'!$T$3,'[8]Employee Data'!$D$6:$D$556,0)))","v":2},null,null,null,2,null,null,null,null,null,"(d)  Rs. ... Rs. ..."]
["iii","Group Insurance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($K$4=\"New option u/s 115BAC\",0,INDEX('[8]Employee Data'!$AQ$6:$AQ$556,MATCH('[8]Form no 16'!$T$3,'[8]Employee Data'!$D$6:$D$556,0)))","v":3},null,null,null,3,null,null,null,null,null,"(e) Deductions in respect of amount paid/deposited to notified"]
["iv.","Life Insurance Premium",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($K$4=\"New option u/s 115BAC\",0,INDEX('[8]Employee Data'!$AR$6:$AR$556,MATCH('[8]Form no 16'!$T$3,'[8]Employee Data'!$D$6:$D$556,0)))","v":4},null,null,null,4,null,null,null,null,null,"pension scheme under section 80CCD (1B)"]
["v.","Accured Intrest on NSC",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($K$4=\"New option u/s 115BAC\",0,INDEX('[8]Employee Data'!$AS$6:$AS$556,MATCH('[8]Form no 16'!$T$3,'[8]Employee Data'!$D$6:$D$556,0)))","v":5},null,null,null,5,null,null,null,null,null,"Rs. ... Rs. ..."]
["vi.","Tution Fee",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($K$4=\"New option u/s 115BAC\",0,INDEX('[8]Employee Data'!$AT$6:$AT$556,MATCH('[8]Form no 16'!$T$3,'[8]Employee Data'!$D$6:$D$556,0)))","v":6},null,null,null,6,null,null,null,null,null,"(f) Deduction in respect of contribution by Employer to"]
["vii","Repayment of HBA",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($K$4=\"New option u/s 115BAC\",0,INDEX('[8]Employee Data'!$AU$6:$AU$556,MATCH('[8]Form no 16'!$T$3,'[8]Employee Data'!$D$6:$D$556,0)))","v":7},null,null,null,7,null,null,null,null,null,"pension scheme under section 80CCCD (2)"]
["viii","Hazard Fund",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($K$4=\"New option u/s 115BAC\",0,INDEX('[8]Employee Data'!$AV$6:$AV$556,MATCH('[8]Form no 16'!$T$3,'[8]Employee Data'!$D$6:$D$556,0)))","v":8},null,null,null,8,null,null,null,null,null,"Rs. ... Rs. ..."]
["ix","Purchases of NSC",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($K$4=\"New option u/s 115BAC\",0,INDEX('[8]Employee Data'!$AW$6:$AW$556,MATCH('[8]Form no 16'!$T$3,'[8]Employee Data'!$D$6:$D$556,0)))","v":9},null,null,null,9,null,null,null,null,null,"(g) Deduction in respect of health insurance premia under"]
["x","PPF",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($K$4=\"New option u/s 115BAC\",0,INDEX('[8]Employee Data'!$AX$6:$AX$556,MATCH('[8]Form no 16'!$T$3,'[8]Employee Data'!$D$6:$D$556,0)))","v":10},null,null,null,10,null,null,null,null,null,"section 80D"]
["xi","PLI / ULIP",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($K$4=\"New option u/s 115BAC\",0,INDEX('[8]Employee Data'!$AY$6:$AY$556,MATCH('[8]Form no 16'!$T$3,'[8]Employee Data'!$D$6:$D$556,0)))","v":11},null,null,null,11,null,null,null,null,null,"Rs. ... Rs. ..."]
["xii","IDBI/ICCI",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($K$4=\"New option u/s 115BAC\",0,INDEX('[8]Employee Data'!$AZ$6:$AZ$556,MATCH('[8]Form no 16'!$T$3,'[8]Employee Data'!$D$6:$D$556,0)))","v":12},null,null,null,12,null,null,null,null,null,"(h) Deduction in respect of interest on loan taken for higher"]
["xiii","BANK FD/POST OFFICE FD",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($K$4=\"New option u/s 115BAC\",0,INDEX('[8]Employee Data'!$BA$6:$BA$556,MATCH('[8]Form no 16'!$T$3,'[8]Employee Data'!$D$6:$D$556,0)))","v":13},null,null,null,13,null,null,null,null,null,"education under section 80E"]
["xiv","Equity link saving bond",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($K$4=\"New option u/s 115BAC\",0,INDEX('[8]Employee Data'!$BB$6:$BB$556,MATCH('[8]Form no 16'!$T$3,'[8]Employee Data'!$D$6:$D$556,0)))","v":14},null,null,null,14,null,null,null,null,null,"Rs. ... Rs. ..."]
["xv","Sukanya Samriddhi Account Deposit Scheme",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($K$4=\"New option u/s 115BAC\",0,INDEX('[8]Employee Data'!$BC$6:$BC$556,MATCH('[8]Form no 16'!$T$3,'[8]Employee Data'!$D$6:$D$556,0)))","v":15},null,null,null,15]
["xvi","Any other ded. u/s 80C",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($K$4=\"New option u/s 115BAC\",0,INDEX('[8]Employee Data'!$BD$6:$BD$556,MATCH('[8]Form no 16'!$T$3,'[8]Employee Data'!$D$6:$D$556,0)))","v":16},null,null,null,16]
["(b)","Deduction in respect of contribution to certain pension funds under section 80CCC",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,205000,null,null,null,{"$f":"IF($K$3=\"New option u/s 115BAC\",0,IF((S139)>150000,150000,S139))","v":0}]
[]
["( c)","Deduction in respect of contribution by taxpayer to pension scheme under section 80CCD (1)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,250000,null,null,null,{"$f":"IF($K$3=\"New option u/s 115BAC\",0,IF((S141)>150000,150000,S141))","v":0}]
[]
["(d)","Total deduction under section 80C, 80CCC and 80CCD(1)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"S121+S139+S141","v":660000},null,null,null,{"$f":"IF($K$3=\"New option u/s 115BAC\",0,IF((S143)>150000,150000,S143))","v":0}]
["(e)","Deductions in respect of amount paid/deposited to notified pension scheme under section 80CCD (1B)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,250000,null,null,null,{"$f":"IF($K$3=\"New option u/s 115BAC\",0,IF(S144>50000,50000,S144))","v":0}]
[]
["(f)","Deduction in respect of contribution by Employer to pension scheme under section 80CCCD (2)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,150000,null,null,null,{"$f":"MIN(ROUND(O87*10%,0),S146)","v":150000}]
[]
["(g)","Deduction in respect of health insurance premia under section 80D",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,250000,null,null,null,{"$f":"IF($K$3=\"New option u/s 115BAC\",0,IF(S148>100000,100000,S148))","v":0}]
[]
["(h)","Deduction in respect of interest on loan taken for higher education under section 80E",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,250000,null,null,null,{"$f":"IF($K$3=\"New option u/s 115BAC\",0,S150)","v":0}]
[]
["Certificate No. ",null,{"$f":"IF($D$10=\"\",\"\",$D$10)","v":""},null,null,null,"TAN of employer",null,null,null,{"$f":"$D$16","v":"JDHT12345Q"},null,null,null,"PAN of employee",null,null,null,{"$f":"$L$16","v":"AEPPS1234Q"},null,null,"A.YEAR",null,{"$f":"$L$19","v":"2022-23"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Gross Amount",null,null,null,"Qualifying Amount",null,null,null,"Deductible Amount"]
["(i)","Total Deduction in respect of donations to certain funds charitable institutions, etc. under section 80G",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"S154","v":250000},null,null,null,250000,null,null,null,{"$f":"IF($K$3=\"New option u/s 115BAC\",0,S154)","v":0}]
[]
["(j)","Deduction in respect of Interest on deposits in savings account under section 80TTA",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"S154","v":250000},null,null,null,250000,null,null,null,{"$f":"IF($K$3=\"New option u/s 115BAC\",0,'Table for form 16 (2)'!F1280)","v":0}]
[]
["(k)","Amount deductible under any other provision(s) of Chapter VI‐A"]
[null,"U/S 80CCF","Investment  in long term infrasturture bonds ",null,null,null,null,null,null,null,null,null,null,null,{"$f":"S159","v":250000},null,null,null,250000,null,null,null,{"$f":"IF($K$3=\"New option u/s 115BAC\",0,S159)","v":0}]
[null,"U/S 80DD-","Medical treat. of dependent handicapped person ",null,null,null,null,null,null,null,null,null,null,null,{"$f":"S159","v":250000},null,null,null,75000,null,null,null,{"$f":"IF($K$3=\"New option u/s 115BAC\",0,IF(S160>'Table for form 16 (2)'!F1232,'Table for form 16 (2)'!F1232,S160))","v":0}]
[null,"U/S 80DDB-","Spl ded.to the guardion of a patient suff.from Cancer/Aids ",null,null,null,null,null,null,null,null,null,null,null,{"$f":"S154","v":250000},null,null,null,250000,null,null,null,{"$f":"IF($K$3=\"New option u/s 115BAC\",0,IF(S161>'Table for form 16 (2)'!N1194,'Table for form 16 (2)'!N1194,S161))","v":0}]
[]
[null,"U/S 80EE-"," Intrest paid on HBA(Loan taking after 01-04-13 excluding u/s 24B) ",null,null,null,null,null,null,null,null,null,null,null,{"$f":"S154","v":250000},null,null,null,250000,null,null,null,{"$f":"IF($K$3=\"New option u/s 115BAC\",0,IF(S163>'Table for form 16 (2)'!N1196,'Table for form 16 (2)'!N1196,S163))","v":0}]
[]
[null,"U/S 80EEA- ","Interest on loan taken for certain house property ",null,null,null,null,null,null,null,null,null,null,null,{"$f":"S165","v":251000},null,null,null,251000,null,null,null,{"$f":"IF($K$3=\"New option u/s 115BAC\",0,IF(S165>'Table for form 16 (2)'!S1203,'Table for form 16 (2)'!O1203,S165))","v":0}]
[null,"U/S 80EEB- ","Purchase of electric vehicle",null,null,null,null,null,null,null,null,null,null,null,252000,null,null,null,252000,null,null,null,{"$f":"IF($K$3=\"New option u/s 115BAC\",0,IF(S166>'Table for form 16 (2)'!O1204,'Table for form 16 (2)'!O1204,S166))","v":0}]
[null,"U/S 80CCG-","New Rajiv Gandhi Saving Scheme ",null,null,null,null,null,null,null,null,null,null,null,0,null,null,null,0,null,null,null,{"$f":"IF($K$3=\"New option u/s 115BAC\",0,'Table for form 16 (2)'!G1235)","v":0}]
[null,"U/S 80TTB-"," Interest income earned on Saving/ Fixed Deposits & Recurring Deposits ",null,null,null,null,null,null,null,null,null,null,null,250000,null,null,null,250000,null,null,null,{"$f":"IF($K$3=\"New option u/s 115BAC\",0,'Table for form 16 (2)'!G1280)","v":0}]
[null,"U/S 80U- "," Phy. hand. person or blind person under section 80U",null,null,null,null,null,null,null,null,null,null,null,75000,null,null,null,75000,null,null,null,{"$f":"IF($K$3=\"New option u/s 115BAC\",0,'Table for form 16 (2)'!F1233)","v":0}]
[null,null,"(Any other deduction..Give name)",null,null,null,null,null,null,null,null,null,null,null,250000,null,null,null,250000,null,null,null,{"$f":"IF($K$3=\"New option u/s 115BAC\",0,S170)","v":0}]
[11,"Aggregate of deductible amounts under Chapter VI-A",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(W159:Z170)+SUM(W143:X157)","v":150000}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"ROUNDUP(W172,-1)","v":9850500},null,null,null,{"$f":"'Form no 16 (2)'!W119-W171","v":9850500}]
[12,"Total Income ( 9 - 11 ) (Rounded off u/s 288A)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(W119<=169,0,IF(S172-W172<=5,ROUNDUP(S172,-1),ROUNDUP(S172,-1)-10))","v":9850500}]
[13," Tax on total income ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Table for form 16 (2)'!F1151","v":2692650},null,null,null,null,null,{"$f":"'Table for form 16'!C1129","v":""}]
[14,"Rebate under section 87A, if applicable",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(W174>'Table for form 16 (2)'!E1150,'Table for form 16 (2)'!E1150,W174)","v":0}]
[15,"Surcharge,whenever applicable  (on tax computed at S.No. 13)                   ",null,null,null,null,null,{"$f":"IF('Table for form 16 (2)'!E1131>0,'Table for form 16 (2)'!B1132,\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Table for form 16 (2)'!D1118","v":269265}]
[]
[16,{"$f":"IF('Table for form 16 (2)'!$F$2=\"2018-19\",\"Health and Education Cess & 4% \",\"Education Cess @2% on Tax+H.Education Cess @1% \")","v":"Education Cess @2% on Tax+H.Education Cess @1% "},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Table for form 16 (2)'!E1128","v":118477},null,null,null,null,null,{"$f":"IF(AC174=\"\",\"\",'Table for form 16 (2)'!L1130)","v":""}]
[null,"(on tax computed at S.No.13 + surcharge  at S.No. 15)"]
[17," Tax payable ( 13+15+16-14 )",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Table for form 16 (2)'!F1128","v":3080392}]
[18,"Less:  Releif under section 89 (attach details)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[19,"Tax Payable ( 17-18 )",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"W180-W181","v":3080392}]
["Verification"]
[]
["I",{"$f":"B71","v":"MNPQ"},null,null,null,null,null,null,{"$f":"IF('DDO Data'!$H$12=\"Male\",\"son of\",\"daughter of\")","v":"son of"},null,null,{"$f":"L71","v":"STUV"},null,null,null,null,null,null,null,"working in the capacity of "]
[{"$f":"A72","v":"TR OFFICER"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"do hearby certify that the"]
[" information given  above is true and correct and is based on the books of account, documents ,TDS statements, and available records"]
[]
["Place :",null,null,null,null,null,null,null,null,null,null,null,"(Signature of the person responsible for deduction of tax)"]
["Date :"]
["Designation",null,{"$f":"C79","v":"TR OFFICER"},null,null,null,null,null,null,null,null,null,"Full Name",null,null,{"$f":"B185","v":"MNPQ"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Home"]

{"sheet":"Table for form 16 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["Tax computation for Tax Calculator"]
[{"$f":"'Form no 16 (2)'!$K$3","v":"New option u/s 115BAC"},"Financial Year",null,null,{"$f":"'Form no 16 (2)'!L19","v":"2022-23"},{"$f":"INDEX($A$1081:$A$1117,MATCH(E2,$B$1081:$B$1117,0))","v":"2021-22"},null,null,"(Above 60 year but less than 80)",null,{"$f":"E4+250000","v":10100500}]
[null,"Tax Category",null,null,{"$f":"'Form no 16 (2)'!E4","v":"SENIOR CITIZEN"}]
[null,"Taxable Income",null,null,{"$f":"'Form no 16 (2)'!$W$173","v":9850500}]
["Fin. Year",null,1985,{"$f":"C5+1","v":1986},null,"1985-86",null,"Computation Table",null,null,null,null,null,"Fin. Year",null,1985,{"$f":"P5+1","v":1986}]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C5","v":1985},{"$f":"D5","v":1986}]
[0,18000,0,0,0,0,0,{"$f":"$E$4","v":9850500},{"$f":"VLOOKUP(H8,A8:C12,3)","v":0.5},{"$f":"INDEX(D8:D12,MATCH(I8,C8:C12,0))","v":100000},{"$f":"INDEX(E8:E12,MATCH(I8,C8:C12,0))","v":29250},{"$f":"IF(H8>H12,VLOOKUP(H8,A8:F12,6),0)","v":0.05},{"$f":"VLOOKUP(H8,A8:G12,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B8,IF($E$3=\"Female\",B15,IF($E$3=\"Senior Citizen\",B22,B29)))","v":18000},0]
[{"$f":"B8+1","v":18001},25000,0.25,{"$f":"B8","v":18000},{"$f":"(B9-B8)*C9","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O8+1","v":18001},25000,0.25]
[{"$f":"B9+1","v":25001},50000,0.3,{"$f":"B9","v":25000},{"$f":"E9+(B10-B9)*C10","v":9250},0,0,{"$f":"IF(I8=C12,E11+ROUND((H8-J8),0)*I8,IF(I8=C11,E10+ROUND((H8-J8)*I8,0),IF(I8=C10,E9+ROUND((H8-J8)*I8,0),IF(I8=C9,E8+ROUND((H8-J8)*I8,0),E7+ROUND((H8-J8)*I8,0)))))","v":4904500},{"$f":"MIN(K12:L12)","v":245225},{"$f":"ROUND(SUM(H10+I10)*M8,0)","v":0},{"$f":"SUM(H10:J10)","v":5149725},null,null,{"$f":"O9+1","v":25001},50000,0.3]
[{"$f":"B10+1","v":50001},100000,0.4,{"$f":"B10","v":50000},{"$f":"E10+(B11-B10)*C11","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O10+1","v":50001},100000,0.4]
[{"$f":"B11+1","v":100001},null,0.5,100000,{"$f":"IF(J9=0,0,E11)","v":29250},0.05,0,50000,{"$f":"IF(H8>H12,H8-H12,0)","v":9800500},{"$f":"IF(I12>0,ROUND(I12*I8,0),0)","v":4900250},{"$f":"I12-J12","v":4900250},{"$f":"IF(H10>0,ROUND(H10*L8,0),0)","v":245225},{"$f":"IF(K12>L12,0,L12-K12)","v":0},{"$f":"O11+1","v":100001},0,0.5]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H10,IF($E$3=\"Female\",H17,IF($E$3=\"Senior Citizen\",H24,H31)))","v":4904500}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I10,IF($E$3=\"Female\",I17,IF($E$3=\"Senior Citizen\",I24,I31)))","v":245225}]
[0,18000,0,0,0,0,0,{"$f":"H8","v":9850500},{"$f":"VLOOKUP(H15,A15:C19,3)","v":0.5},{"$f":"INDEX(D15:D19,MATCH(I15,C15:C19,0))","v":100000},{"$f":"INDEX(E15:E19,MATCH(I15,C15:C19,0))","v":29250},{"$f":"IF(H15>H19,VLOOKUP(H15,A15:F19,6),0)","v":0.05},{"$f":"VLOOKUP(H15,A15:G19,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J10,IF($E$3=\"Female\",J17,IF($E$3=\"Senior Citizen\",J24,J31)))","v":0}]
[{"$f":"B15+1","v":18001},25000,0.25,{"$f":"B15","v":18000},{"$f":"(B16-B15)*C16","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K10,IF($E$3=\"Female\",K17,IF($E$3=\"Senior Citizen\",K24,K31)))","v":5149725}]
[{"$f":"B16+1","v":25001},50000,0.3,{"$f":"B16","v":25000},{"$f":"E16+(B17-B16)*C17","v":9250},0,0,{"$f":"IF(I15=C19,E18+ROUND((H15-J15),0)*I15,IF(I15=C18,E17+ROUND((H15-J15)*I15,0),IF(I15=C17,E16+ROUND((H15-J15)*I15,0),IF(I15=C16,E15+ROUND((H15-J15)*I15,0),E14+ROUND((H15-J15)*I15,0)))))","v":4904500},{"$f":"MIN(K19:L19)","v":245225},{"$f":"ROUND(SUM(H17+I17)*M15,0)","v":0},{"$f":"SUM(H17:J17)","v":5149725},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A7,IF($E$3=\"Female\",A14,IF($E$3=\"Senior Citizen\",A21,A28)))","v":"Not defined"}]
[{"$f":"B17+1","v":50001},100000,0.4,{"$f":"B17","v":50000},{"$f":"E17+(B18-B17)*C18","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M12,IF($E$3=\"Female\",M19,IF($E$3=\"Senior Citizen\",M26,M33)))","v":0}]
[{"$f":"B18+1","v":100001},null,0.5,100000,{"$f":"IF(J16=0,0,E18)","v":29250},0.05,0,{"$f":"H12","v":50000},{"$f":"IF(H15>H19,H15-H19,0)","v":9800500},{"$f":"IF(I19>0,ROUND(I19*I15,0),0)","v":4900250},{"$f":"I19-J19","v":4900250},{"$f":"IF(H17>0,ROUND(H17*L15,0),0)","v":245225},{"$f":"IF(K19>L19,0,L19-K19)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K10,IF($E$3=\"Female\",K17,IF($E$3=\"Senior Citizen\",K24,K31)))","v":5149725}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H8","v":9850500},{"$f":"VLOOKUP(H22,A22:C26,3)","v":0.5},{"$f":"INDEX(D22:D26,MATCH(I22,C22:C26,0))","v":100000},{"$f":"INDEX(E22:E26,MATCH(I22,C22:C26,0))","v":29250},{"$f":"IF(H22>H26,VLOOKUP(H22,A22:F26,6),0)","v":0.05},{"$f":"VLOOKUP(H22,A22:G26,7)","v":0}]
[{"$f":"B22+1","v":18001},25000,0.25,{"$f":"B22","v":18000},{"$f":"(B23-B22)*C23","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B23+1","v":25001},50000,0.3,{"$f":"B23","v":25000},{"$f":"E23+(B24-B23)*C24","v":9250},0,0,{"$f":"IF(I22=C26,E25+ROUND((H22-J22),0)*I22,IF(I22=C25,E24+ROUND((H22-J22)*I22,0),IF(I22=C24,E23+ROUND((H22-J22)*I22,0),IF(I22=C23,E22+ROUND((H22-J22)*I22,0),E21+ROUND((H22-J22)*I22,0)))))","v":4904500},{"$f":"MIN(K26:L26)","v":245225},{"$f":"ROUND(SUM(H24+I24)*M22,0)","v":0},{"$f":"SUM(H24:J24)","v":5149725}]
[{"$f":"B24+1","v":50001},100000,0.4,{"$f":"B24","v":50000},{"$f":"E24+(B25-B24)*C25","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B25+1","v":100001},null,0.5,100000,{"$f":"IF(J23=0,0,E25)","v":29250},0.05,0,{"$f":"H19","v":50000},{"$f":"IF(H22>H26,H22-H26,0)","v":9800500},{"$f":"IF(I26>0,ROUND(I26*I22,0),0)","v":4900250},{"$f":"I26-J26","v":4900250},{"$f":"IF(H24>0,ROUND(H24*L22,0),0)","v":245225},{"$f":"IF(K26>L26,0,L26-K26)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H8","v":9850500},{"$f":"VLOOKUP(H29,A29:C33,3)","v":0.5},{"$f":"INDEX(D29:D33,MATCH(I29,C29:C33,0))","v":100000},{"$f":"INDEX(E29:E33,MATCH(I29,C29:C33,0))","v":29250},{"$f":"IF(H29>H33,VLOOKUP(H29,A29:F33,6),0)","v":0.05},{"$f":"VLOOKUP(H29,A29:G33,7)","v":0}]
[{"$f":"B29+1","v":18001},25000,0.25,{"$f":"B29","v":18000},{"$f":"(B30-B29)*C30","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B30+1","v":25001},50000,0.3,{"$f":"B30","v":25000},{"$f":"E30+(B31-B30)*C31","v":9250},0,0,{"$f":"IF(I29=C33,E32+ROUND((H29-J29),0)*I29,IF(I29=C32,E31+ROUND((H29-J29)*I29,0),IF(I29=C31,E30+ROUND((H29-J29)*I29,0),IF(I29=C30,E29+ROUND((H29-J29)*I29,0),E28+ROUND((H29-J29)*I29,0)))))","v":4904500},{"$f":"MIN(K33:L33)","v":245225},{"$f":"ROUND(SUM(H31+I31)*M29,0)","v":0},{"$f":"SUM(H31:J31)","v":5149725}]
[{"$f":"B31+1","v":50001},100000,0.4,{"$f":"B31","v":50000},{"$f":"E31+(B32-B31)*C32","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B32+1","v":100001},null,0.5,100000,{"$f":"IF(J30=0,0,E32)","v":29250},0.05,0,{"$f":"H26","v":50000},{"$f":"IF(H29>H33,H29-H33,0)","v":9800500},{"$f":"IF(I33>0,ROUND(I33*I29,0),0)","v":4900250},{"$f":"I33-J33","v":4900250},{"$f":"IF(H31>0,ROUND(H31*L29,0),0)","v":245225},{"$f":"IF(K33>L33,0,L33-K33)","v":0}]
[null,null,{"$f":"D5","v":1986},{"$f":"C34+1","v":1987},null,"1986-87"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C34","v":1986},{"$f":"D34","v":1987}]
[0,18000,0,0,0,0,0,{"$f":"$E$4","v":9850500},{"$f":"VLOOKUP(H37,A37:C41,3)","v":0.5},{"$f":"INDEX(D37:D41,MATCH(I37,C37:C41,0))","v":100000},{"$f":"INDEX(E37:E41,MATCH(I37,C37:C41,0))","v":29250},{"$f":"IF(H37>H41,VLOOKUP(H37,A37:F41,6),0)","v":0.05},{"$f":"VLOOKUP(H37,A37:G41,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B37,IF($E$3=\"Female\",B44,IF($E$3=\"Senior Citizen\",B51,B58)))","v":18000},0]
[{"$f":"B37+1","v":18001},25000,0.25,{"$f":"B37","v":18000},{"$f":"(B38-B37)*C38","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O37+1","v":18001},25000,0.25]
[{"$f":"B38+1","v":25001},50000,0.3,{"$f":"B38","v":25000},{"$f":"E38+(B39-B38)*C39","v":9250},0,0,{"$f":"IF(I37=C41,E40+ROUND((H37-J37),0)*I37,IF(I37=C40,E39+ROUND((H37-J37)*I37,0),IF(I37=C39,E38+ROUND((H37-J37)*I37,0),IF(I37=C38,E37+ROUND((H37-J37)*I37,0),E36+ROUND((H37-J37)*I37,0)))))","v":4904500},{"$f":"MIN(K41:L41)","v":245225},{"$f":"ROUND(SUM(H39+I39)*M37,0)","v":0},{"$f":"SUM(H39:J39)","v":5149725},null,null,{"$f":"O38+1","v":25001},50000,0.3]
[{"$f":"B39+1","v":50001},100000,0.4,{"$f":"B39","v":50000},{"$f":"E39+(B40-B39)*C40","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O39+1","v":50001},100000,0.4]
[{"$f":"B40+1","v":100001},null,0.5,100000,{"$f":"IF(J38=0,0,E40)","v":29250},0.05,0,50000,{"$f":"IF(H37>H41,H37-H41,0)","v":9800500},{"$f":"IF(I41>0,ROUND(I41*I37,0),0)","v":4900250},{"$f":"I41-J41","v":4900250},{"$f":"IF(H39>0,ROUND(H39*L37,0),0)","v":245225},{"$f":"IF(K41>L41,0,L41-K41)","v":0},{"$f":"O40+1","v":100001},0,0.5]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H39,IF($E$3=\"Female\",H46,IF($E$3=\"Senior Citizen\",H53,H60)))","v":4904500}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I39,IF($E$3=\"Female\",I46,IF($E$3=\"Senior Citizen\",I53,I60)))","v":245225}]
[0,18000,0,0,0,0,0,{"$f":"H37","v":9850500},{"$f":"VLOOKUP(H44,A44:C48,3)","v":0.5},{"$f":"INDEX(D44:D48,MATCH(I44,C44:C48,0))","v":100000},{"$f":"INDEX(E44:E48,MATCH(I44,C44:C48,0))","v":29250},{"$f":"IF(H44>H48,VLOOKUP(H44,A44:F48,6),0)","v":0.05},{"$f":"VLOOKUP(H44,A44:G48,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J39,IF($E$3=\"Female\",J46,IF($E$3=\"Senior Citizen\",J53,J60)))","v":0}]
[{"$f":"B44+1","v":18001},25000,0.25,{"$f":"B44","v":18000},{"$f":"(B45-B44)*C45","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K39,IF($E$3=\"Female\",K46,IF($E$3=\"Senior Citizen\",K53,K60)))","v":5149725}]
[{"$f":"B45+1","v":25001},50000,0.3,{"$f":"B45","v":25000},{"$f":"E45+(B46-B45)*C46","v":9250},0,0,{"$f":"IF(I44=C48,E47+ROUND((H44-J44),0)*I44,IF(I44=C47,E46+ROUND((H44-J44)*I44,0),IF(I44=C46,E45+ROUND((H44-J44)*I44,0),IF(I44=C45,E44+ROUND((H44-J44)*I44,0),E43+ROUND((H44-J44)*I44,0)))))","v":4904500},{"$f":"MIN(K48:L48)","v":245225},{"$f":"ROUND(SUM(H46+I46)*M44,0)","v":0},{"$f":"SUM(H46:J46)","v":5149725},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A36,IF($E$3=\"Female\",A43,IF($E$3=\"Senior Citizen\",A50,A57)))","v":"Not defined"}]
[{"$f":"B46+1","v":50001},100000,0.4,{"$f":"B46","v":50000},{"$f":"E46+(B47-B46)*C47","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M41,IF($E$3=\"Female\",M48,IF($E$3=\"Senior Citizen\",M55,M62)))","v":0}]
[{"$f":"B47+1","v":100001},null,0.5,100000,{"$f":"IF(J45=0,0,E47)","v":29250},0.05,0,{"$f":"H41","v":50000},{"$f":"IF(H44>H48,H44-H48,0)","v":9800500},{"$f":"IF(I48>0,ROUND(I48*I44,0),0)","v":4900250},{"$f":"I48-J48","v":4900250},{"$f":"IF(H46>0,ROUND(H46*L44,0),0)","v":245225},{"$f":"IF(K48>L48,0,L48-K48)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K39,IF($E$3=\"Female\",K46,IF($E$3=\"Senior Citizen\",K53,K60)))","v":5149725}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H37","v":9850500},{"$f":"VLOOKUP(H51,A51:C55,3)","v":0.5},{"$f":"INDEX(D51:D55,MATCH(I51,C51:C55,0))","v":100000},{"$f":"INDEX(E51:E55,MATCH(I51,C51:C55,0))","v":29250},{"$f":"IF(H51>H55,VLOOKUP(H51,A51:F55,6),0)","v":0.05},{"$f":"VLOOKUP(H51,A51:G55,7)","v":0}]
[{"$f":"B51+1","v":18001},25000,0.25,{"$f":"B51","v":18000},{"$f":"(B52-B51)*C52","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B52+1","v":25001},50000,0.3,{"$f":"B52","v":25000},{"$f":"E52+(B53-B52)*C53","v":9250},0,0,{"$f":"IF(I51=C55,E54+ROUND((H51-J51),0)*I51,IF(I51=C54,E53+ROUND((H51-J51)*I51,0),IF(I51=C53,E52+ROUND((H51-J51)*I51,0),IF(I51=C52,E51+ROUND((H51-J51)*I51,0),E50+ROUND((H51-J51)*I51,0)))))","v":4904500},{"$f":"MIN(K55:L55)","v":245225},{"$f":"ROUND(SUM(H53+I53)*M51,0)","v":0},{"$f":"SUM(H53:J53)","v":5149725}]
[{"$f":"B53+1","v":50001},100000,0.4,{"$f":"B53","v":50000},{"$f":"E53+(B54-B53)*C54","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B54+1","v":100001},null,0.5,100000,{"$f":"IF(J52=0,0,E54)","v":29250},0.05,0,{"$f":"H48","v":50000},{"$f":"IF(H51>H55,H51-H55,0)","v":9800500},{"$f":"IF(I55>0,ROUND(I55*I51,0),0)","v":4900250},{"$f":"I55-J55","v":4900250},{"$f":"IF(H53>0,ROUND(H53*L51,0),0)","v":245225},{"$f":"IF(K55>L55,0,L55-K55)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H37","v":9850500},{"$f":"VLOOKUP(H58,A58:C62,3)","v":0.5},{"$f":"INDEX(D58:D62,MATCH(I58,C58:C62,0))","v":100000},{"$f":"INDEX(E58:E62,MATCH(I58,C58:C62,0))","v":29250},{"$f":"IF(H58>H62,VLOOKUP(H58,A58:F62,6),0)","v":0.05},{"$f":"VLOOKUP(H58,A58:G62,7)","v":0}]
[{"$f":"B58+1","v":18001},25000,0.25,{"$f":"B58","v":18000},{"$f":"(B59-B58)*C59","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B59+1","v":25001},50000,0.3,{"$f":"B59","v":25000},{"$f":"E59+(B60-B59)*C60","v":9250},0,0,{"$f":"IF(I58=C62,E61+ROUND((H58-J58),0)*I58,IF(I58=C61,E60+ROUND((H58-J58)*I58,0),IF(I58=C60,E59+ROUND((H58-J58)*I58,0),IF(I58=C59,E58+ROUND((H58-J58)*I58,0),E57+ROUND((H58-J58)*I58,0)))))","v":4904500},{"$f":"MIN(K62:L62)","v":245225},{"$f":"ROUND(SUM(H60+I60)*M58,0)","v":0},{"$f":"SUM(H60:J60)","v":5149725}]
[{"$f":"B60+1","v":50001},100000,0.4,{"$f":"B60","v":50000},{"$f":"E60+(B61-B60)*C61","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B61+1","v":100001},null,0.5,100000,{"$f":"IF(J59=0,0,E61)","v":29250},0.05,0,{"$f":"H55","v":50000},{"$f":"IF(H58>H62,H58-H62,0)","v":9800500},{"$f":"IF(I62>0,ROUND(I62*I58,0),0)","v":4900250},{"$f":"I62-J62","v":4900250},{"$f":"IF(H60>0,ROUND(H60*L58,0),0)","v":245225},{"$f":"IF(K62>L62,0,L62-K62)","v":0}]
[null,null,1987,{"$f":"C63+1","v":1988},null,"1987-88"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C63","v":1987},{"$f":"D63","v":1988}]
[0,18000,0,0,0,0,0,{"$f":"$E$4","v":9850500},{"$f":"VLOOKUP(H66,A66:C70,3)","v":0.5},{"$f":"INDEX(D66:D70,MATCH(I66,C66:C70,0))","v":100000},{"$f":"INDEX(E66:E70,MATCH(I66,C66:C70,0))","v":29250},{"$f":"IF(H66>H70,VLOOKUP(H66,A66:F70,6),0)","v":0.05},{"$f":"VLOOKUP(H66,A66:G70,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B66,IF($E$3=\"Female\",B73,IF($E$3=\"Senior Citizen\",B80,B87)))","v":18000},0]
[{"$f":"B66+1","v":18001},25000,0.25,{"$f":"B66","v":18000},{"$f":"(B67-B66)*C67","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O66+1","v":18001},25000,0.25]
[{"$f":"B67+1","v":25001},50000,0.3,{"$f":"B67","v":25000},{"$f":"E67+(B68-B67)*C68","v":9250},0,0,{"$f":"IF(I66=C70,E69+ROUND((H66-J66),0)*I66,IF(I66=C69,E68+ROUND((H66-J66)*I66,0),IF(I66=C68,E67+ROUND((H66-J66)*I66,0),IF(I66=C67,E66+ROUND((H66-J66)*I66,0),E65+ROUND((H66-J66)*I66,0)))))","v":4904500},{"$f":"MIN(K70:L70)","v":245225},{"$f":"ROUND(SUM(H68+I68)*M66,0)","v":0},{"$f":"SUM(H68:J68)","v":5149725},null,null,{"$f":"O67+1","v":25001},50000,0.3]
[{"$f":"B68+1","v":50001},100000,0.4,{"$f":"B68","v":50000},{"$f":"E68+(B69-B68)*C69","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O68+1","v":50001},100000,0.4]
[{"$f":"B69+1","v":100001},null,0.5,100000,{"$f":"IF(J67=0,0,E69)","v":29250},0.05,0,50000,{"$f":"IF(H66>H70,H66-H70,0)","v":9800500},{"$f":"IF(I70>0,ROUND(I70*I66,0),0)","v":4900250},{"$f":"I70-J70","v":4900250},{"$f":"IF(H68>0,ROUND(H68*L66,0),0)","v":245225},{"$f":"IF(K70>L70,0,L70-K70)","v":0},{"$f":"O69+1","v":100001},0,0.5]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H68,IF($E$3=\"Female\",H75,IF($E$3=\"Senior Citizen\",H82,H89)))","v":4904500}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I68,IF($E$3=\"Female\",I75,IF($E$3=\"Senior Citizen\",I82,I89)))","v":245225}]
[0,18000,0,0,0,0,0,{"$f":"H66","v":9850500},{"$f":"VLOOKUP(H73,A73:C77,3)","v":0.5},{"$f":"INDEX(D73:D77,MATCH(I73,C73:C77,0))","v":100000},{"$f":"INDEX(E73:E77,MATCH(I73,C73:C77,0))","v":29250},{"$f":"IF(H73>H77,VLOOKUP(H73,A73:F77,6),0)","v":0.05},{"$f":"VLOOKUP(H73,A73:G77,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J68,IF($E$3=\"Female\",J75,IF($E$3=\"Senior Citizen\",J82,J89)))","v":0}]
[{"$f":"B73+1","v":18001},25000,0.25,{"$f":"B73","v":18000},{"$f":"(B74-B73)*C74","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K68,IF($E$3=\"Female\",K75,IF($E$3=\"Senior Citizen\",K82,K89)))","v":5149725}]
[{"$f":"B74+1","v":25001},50000,0.3,{"$f":"B74","v":25000},{"$f":"E74+(B75-B74)*C75","v":9250},0,0,{"$f":"IF(I73=C77,E76+ROUND((H73-J73),0)*I73,IF(I73=C76,E75+ROUND((H73-J73)*I73,0),IF(I73=C75,E74+ROUND((H73-J73)*I73,0),IF(I73=C74,E73+ROUND((H73-J73)*I73,0),E72+ROUND((H73-J73)*I73,0)))))","v":4904500},{"$f":"MIN(K77:L77)","v":245225},{"$f":"ROUND(SUM(H75+I75)*M73,0)","v":0},{"$f":"SUM(H75:J75)","v":5149725},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A65,IF($E$3=\"Female\",A72,IF($E$3=\"Senior Citizen\",A79,A86)))","v":"Not defined"}]
[{"$f":"B75+1","v":50001},100000,0.4,{"$f":"B75","v":50000},{"$f":"E75+(B76-B75)*C76","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M70,IF($E$3=\"Female\",M77,IF($E$3=\"Senior Citizen\",M84,M91)))","v":0}]
[{"$f":"B76+1","v":100001},null,0.5,100000,{"$f":"IF(J74=0,0,E76)","v":29250},0.05,0,{"$f":"H70","v":50000},{"$f":"IF(H73>H77,H73-H77,0)","v":9800500},{"$f":"IF(I77>0,ROUND(I77*I73,0),0)","v":4900250},{"$f":"I77-J77","v":4900250},{"$f":"IF(H75>0,ROUND(H75*L73,0),0)","v":245225},{"$f":"IF(K77>L77,0,L77-K77)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K68,IF($E$3=\"Female\",K75,IF($E$3=\"Senior Citizen\",K82,K89)))","v":5149725}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H66","v":9850500},{"$f":"VLOOKUP(H80,A80:C84,3)","v":0.5},{"$f":"INDEX(D80:D84,MATCH(I80,C80:C84,0))","v":100000},{"$f":"INDEX(E80:E84,MATCH(I80,C80:C84,0))","v":29250},{"$f":"IF(H80>H84,VLOOKUP(H80,A80:F84,6),0)","v":0.05},{"$f":"VLOOKUP(H80,A80:G84,7)","v":0}]
[{"$f":"B80+1","v":18001},25000,0.25,{"$f":"B80","v":18000},{"$f":"(B81-B80)*C81","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B81+1","v":25001},50000,0.3,{"$f":"B81","v":25000},{"$f":"E81+(B82-B81)*C82","v":9250},0,0,{"$f":"IF(I80=C84,E83+ROUND((H80-J80),0)*I80,IF(I80=C83,E82+ROUND((H80-J80)*I80,0),IF(I80=C82,E81+ROUND((H80-J80)*I80,0),IF(I80=C81,E80+ROUND((H80-J80)*I80,0),E79+ROUND((H80-J80)*I80,0)))))","v":4904500},{"$f":"MIN(K84:L84)","v":245225},{"$f":"ROUND(SUM(H82+I82)*M80,0)","v":0},{"$f":"SUM(H82:J82)","v":5149725}]
[{"$f":"B82+1","v":50001},100000,0.4,{"$f":"B82","v":50000},{"$f":"E82+(B83-B82)*C83","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B83+1","v":100001},null,0.5,100000,{"$f":"IF(J81=0,0,E83)","v":29250},0.05,0,{"$f":"H77","v":50000},{"$f":"IF(H80>H84,H80-H84,0)","v":9800500},{"$f":"IF(I84>0,ROUND(I84*I80,0),0)","v":4900250},{"$f":"I84-J84","v":4900250},{"$f":"IF(H82>0,ROUND(H82*L80,0),0)","v":245225},{"$f":"IF(K84>L84,0,L84-K84)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H66","v":9850500},{"$f":"VLOOKUP(H87,A87:C91,3)","v":0.5},{"$f":"INDEX(D87:D91,MATCH(I87,C87:C91,0))","v":100000},{"$f":"INDEX(E87:E91,MATCH(I87,C87:C91,0))","v":29250},{"$f":"IF(H87>H91,VLOOKUP(H87,A87:F91,6),0)","v":0.05},{"$f":"VLOOKUP(H87,A87:G91,7)","v":0}]
[{"$f":"B87+1","v":18001},25000,0.25,{"$f":"B87","v":18000},{"$f":"(B88-B87)*C88","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B88+1","v":25001},50000,0.3,{"$f":"B88","v":25000},{"$f":"E88+(B89-B88)*C89","v":9250},0,0,{"$f":"IF(I87=C91,E90+ROUND((H87-J87),0)*I87,IF(I87=C90,E89+ROUND((H87-J87)*I87,0),IF(I87=C89,E88+ROUND((H87-J87)*I87,0),IF(I87=C88,E87+ROUND((H87-J87)*I87,0),E86+ROUND((H87-J87)*I87,0)))))","v":4904500},{"$f":"MIN(K91:L91)","v":245225},{"$f":"ROUND(SUM(H89+I89)*M87,0)","v":0},{"$f":"SUM(H89:J89)","v":5149725}]
[{"$f":"B89+1","v":50001},100000,0.4,{"$f":"B89","v":50000},{"$f":"E89+(B90-B89)*C90","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B90+1","v":100001},null,0.5,100000,{"$f":"IF(J88=0,0,E90)","v":29250},0.05,0,{"$f":"H84","v":50000},{"$f":"IF(H87>H91,H87-H91,0)","v":9800500},{"$f":"IF(I91>0,ROUND(I91*I87,0),0)","v":4900250},{"$f":"I91-J91","v":4900250},{"$f":"IF(H89>0,ROUND(H89*L87,0),0)","v":245225},{"$f":"IF(K91>L91,0,L91-K91)","v":0}]
[null,null,1988,{"$f":"C92+1","v":1989},null,"1988-89"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C92","v":1988},{"$f":"D92","v":1989}]
[0,18000,0,0,0,0,0,{"$f":"$E$4","v":9850500},{"$f":"VLOOKUP(H95,A95:C99,3)","v":0.5},{"$f":"INDEX(D95:D99,MATCH(I95,C95:C99,0))","v":100000},{"$f":"INDEX(E95:E99,MATCH(I95,C95:C99,0))","v":29250},{"$f":"IF(H95>H99,VLOOKUP(H95,A95:F99,6),0)","v":0.05},{"$f":"VLOOKUP(H95,A95:G99,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B95,IF($E$3=\"Female\",B102,IF($E$3=\"Senior Citizen\",B109,B116)))","v":18000},0]
[{"$f":"B95+1","v":18001},25000,0.25,{"$f":"B95","v":18000},{"$f":"(B96-B95)*C96","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O95+1","v":18001},25000,0.25]
[{"$f":"B96+1","v":25001},50000,0.3,{"$f":"B96","v":25000},{"$f":"E96+(B97-B96)*C97","v":9250},0,0,{"$f":"IF(I95=C99,E98+ROUND((H95-J95),0)*I95,IF(I95=C98,E97+ROUND((H95-J95)*I95,0),IF(I95=C97,E96+ROUND((H95-J95)*I95,0),IF(I95=C96,E95+ROUND((H95-J95)*I95,0),E94+ROUND((H95-J95)*I95,0)))))","v":4904500},{"$f":"MIN(K99:L99)","v":245225},{"$f":"ROUND(SUM(H97+I97)*M95,0)","v":0},{"$f":"SUM(H97:J97)","v":5149725},null,null,{"$f":"O96+1","v":25001},50000,0.3]
[{"$f":"B97+1","v":50001},100000,0.4,{"$f":"B97","v":50000},{"$f":"E97+(B98-B97)*C98","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O97+1","v":50001},100000,0.4]
[{"$f":"B98+1","v":100001},null,0.5,100000,{"$f":"IF(J96=0,0,E98)","v":29250},0.05,0,50000,{"$f":"IF(H95>H99,H95-H99,0)","v":9800500},{"$f":"IF(I99>0,ROUND(I99*I95,0),0)","v":4900250},{"$f":"I99-J99","v":4900250},{"$f":"IF(H97>0,ROUND(H97*L95,0),0)","v":245225},{"$f":"IF(K99>L99,0,L99-K99)","v":0},{"$f":"O98+1","v":100001},0,0.5]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H97,IF($E$3=\"Female\",H104,IF($E$3=\"Senior Citizen\",H111,H118)))","v":4904500}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I97,IF($E$3=\"Female\",I104,IF($E$3=\"Senior Citizen\",I111,I118)))","v":245225}]
[0,18000,0,0,0,0,0,{"$f":"H95","v":9850500},{"$f":"VLOOKUP(H102,A102:C106,3)","v":0.5},{"$f":"INDEX(D102:D106,MATCH(I102,C102:C106,0))","v":100000},{"$f":"INDEX(E102:E106,MATCH(I102,C102:C106,0))","v":29250},{"$f":"IF(H102>H106,VLOOKUP(H102,A102:F106,6),0)","v":0.05},{"$f":"VLOOKUP(H102,A102:G106,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J97,IF($E$3=\"Female\",J104,IF($E$3=\"Senior Citizen\",J111,J118)))","v":0}]
[{"$f":"B102+1","v":18001},25000,0.25,{"$f":"B102","v":18000},{"$f":"(B103-B102)*C103","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K97,IF($E$3=\"Female\",K104,IF($E$3=\"Senior Citizen\",K111,K118)))","v":5149725}]
[{"$f":"B103+1","v":25001},50000,0.3,{"$f":"B103","v":25000},{"$f":"E103+(B104-B103)*C104","v":9250},0,0,{"$f":"IF(I102=C106,E105+ROUND((H102-J102),0)*I102,IF(I102=C105,E104+ROUND((H102-J102)*I102,0),IF(I102=C104,E103+ROUND((H102-J102)*I102,0),IF(I102=C103,E102+ROUND((H102-J102)*I102,0),E101+ROUND((H102-J102)*I102,0)))))","v":4904500},{"$f":"MIN(K106:L106)","v":245225},{"$f":"ROUND(SUM(H104+I104)*M102,0)","v":0},{"$f":"SUM(H104:J104)","v":5149725},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A94,IF($E$3=\"Female\",A101,IF($E$3=\"Senior Citizen\",A108,A115)))","v":"Not defined"}]
[{"$f":"B104+1","v":50001},100000,0.4,{"$f":"B104","v":50000},{"$f":"E104+(B105-B104)*C105","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M99,IF($E$3=\"Female\",M106,IF($E$3=\"Senior Citizen\",M113,M120)))","v":0}]
[{"$f":"B105+1","v":100001},null,0.5,100000,{"$f":"IF(J103=0,0,E105)","v":29250},0.05,0,{"$f":"H99","v":50000},{"$f":"IF(H102>H106,H102-H106,0)","v":9800500},{"$f":"IF(I106>0,ROUND(I106*I102,0),0)","v":4900250},{"$f":"I106-J106","v":4900250},{"$f":"IF(H104>0,ROUND(H104*L102,0),0)","v":245225},{"$f":"IF(K106>L106,0,L106-K106)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K97,IF($E$3=\"Female\",K104,IF($E$3=\"Senior Citizen\",K111,K118)))","v":5149725}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H95","v":9850500},{"$f":"VLOOKUP(H109,A109:C113,3)","v":0.5},{"$f":"INDEX(D109:D113,MATCH(I109,C109:C113,0))","v":100000},{"$f":"INDEX(E109:E113,MATCH(I109,C109:C113,0))","v":29250},{"$f":"IF(H109>H113,VLOOKUP(H109,A109:F113,6),0)","v":0.05},{"$f":"VLOOKUP(H109,A109:G113,7)","v":0}]
[{"$f":"B109+1","v":18001},25000,0.25,{"$f":"B109","v":18000},{"$f":"(B110-B109)*C110","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B110+1","v":25001},50000,0.3,{"$f":"B110","v":25000},{"$f":"E110+(B111-B110)*C111","v":9250},0,0,{"$f":"IF(I109=C113,E112+ROUND((H109-J109),0)*I109,IF(I109=C112,E111+ROUND((H109-J109)*I109,0),IF(I109=C111,E110+ROUND((H109-J109)*I109,0),IF(I109=C110,E109+ROUND((H109-J109)*I109,0),E108+ROUND((H109-J109)*I109,0)))))","v":4904500},{"$f":"MIN(K113:L113)","v":245225},{"$f":"ROUND(SUM(H111+I111)*M109,0)","v":0},{"$f":"SUM(H111:J111)","v":5149725}]
[{"$f":"B111+1","v":50001},100000,0.4,{"$f":"B111","v":50000},{"$f":"E111+(B112-B111)*C112","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B112+1","v":100001},null,0.5,100000,{"$f":"IF(J110=0,0,E112)","v":29250},0.05,0,{"$f":"H106","v":50000},{"$f":"IF(H109>H113,H109-H113,0)","v":9800500},{"$f":"IF(I113>0,ROUND(I113*I109,0),0)","v":4900250},{"$f":"I113-J113","v":4900250},{"$f":"IF(H111>0,ROUND(H111*L109,0),0)","v":245225},{"$f":"IF(K113>L113,0,L113-K113)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H95","v":9850500},{"$f":"VLOOKUP(H116,A116:C120,3)","v":0.5},{"$f":"INDEX(D116:D120,MATCH(I116,C116:C120,0))","v":100000},{"$f":"INDEX(E116:E120,MATCH(I116,C116:C120,0))","v":29250},{"$f":"IF(H116>H120,VLOOKUP(H116,A116:F120,6),0)","v":0.05},{"$f":"VLOOKUP(H116,A116:G120,7)","v":0}]
[{"$f":"B116+1","v":18001},25000,0.25,{"$f":"B116","v":18000},{"$f":"(B117-B116)*C117","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B117+1","v":25001},50000,0.3,{"$f":"B117","v":25000},{"$f":"E117+(B118-B117)*C118","v":9250},0,0,{"$f":"IF(I116=C120,E119+ROUND((H116-J116),0)*I116,IF(I116=C119,E118+ROUND((H116-J116)*I116,0),IF(I116=C118,E117+ROUND((H116-J116)*I116,0),IF(I116=C117,E116+ROUND((H116-J116)*I116,0),E115+ROUND((H116-J116)*I116,0)))))","v":4904500},{"$f":"MIN(K120:L120)","v":245225},{"$f":"ROUND(SUM(H118+I118)*M116,0)","v":0},{"$f":"SUM(H118:J118)","v":5149725}]
[{"$f":"B118+1","v":50001},100000,0.4,{"$f":"B118","v":50000},{"$f":"E118+(B119-B118)*C119","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B119+1","v":100001},null,0.5,100000,{"$f":"IF(J117=0,0,E119)","v":29250},0.05,0,{"$f":"H113","v":50000},{"$f":"IF(H116>H120,H116-H120,0)","v":9800500},{"$f":"IF(I120>0,ROUND(I120*I116,0),0)","v":4900250},{"$f":"I120-J120","v":4900250},{"$f":"IF(H118>0,ROUND(H118*L116,0),0)","v":245225},{"$f":"IF(K120>L120,0,L120-K120)","v":0}]
[null,null,1989,{"$f":"C121+1","v":1990},null,"1989-90"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C121","v":1989},{"$f":"D121","v":1990}]
[0,18000,0,0,0,0,0,{"$f":"$E$4","v":9850500},{"$f":"VLOOKUP(H124,A124:C128,3)","v":0.5},{"$f":"INDEX(D124:D128,MATCH(I124,C124:C128,0))","v":100000},{"$f":"INDEX(E124:E128,MATCH(I124,C124:C128,0))","v":28900},{"$f":"IF(H124>H128,VLOOKUP(H124,A124:F128,6),0)","v":0.08},{"$f":"VLOOKUP(H124,A124:G128,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B124,IF($E$3=\"Female\",B131,IF($E$3=\"Senior Citizen\",B138,B145)))","v":18000},0]
[{"$f":"B124+1","v":18001},25000,0.2,{"$f":"B124","v":18000},{"$f":"(B125-B124)*C125","v":1400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O124+1","v":18001},25000,0.2]
[{"$f":"B125+1","v":25001},50000,0.3,{"$f":"B125","v":25000},{"$f":"E125+(B126-B125)*C126","v":8900},0,0,{"$f":"IF(I124=C128,E127+ROUND((H124-J124),0)*I124,IF(I124=C127,E126+ROUND((H124-J124)*I124,0),IF(I124=C126,E125+ROUND((H124-J124)*I124,0),IF(I124=C125,E124+ROUND((H124-J124)*I124,0),E123+ROUND((H124-J124)*I124,0)))))","v":4904150},{"$f":"MIN(K128:L128)","v":392332},{"$f":"ROUND(SUM(H126+I126)*M124,0)","v":0},{"$f":"SUM(H126:J126)","v":5296482},null,null,{"$f":"O125+1","v":25001},50000,0.3]
[{"$f":"B126+1","v":50001},100000,0.4,{"$f":"B126","v":50000},{"$f":"E126+(B127-B126)*C127","v":28900},0.08,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O126+1","v":50001},100000,0.4]
[{"$f":"B127+1","v":100001},null,0.5,100000,{"$f":"IF(J125=0,0,E127)","v":28900},0.08,0,50000,{"$f":"IF(H124>H128,H124-H128,0)","v":9800500},{"$f":"IF(I128>0,ROUND(I128*I124,0),0)","v":4900250},{"$f":"I128-J128","v":4900250},{"$f":"IF(H126>0,ROUND(H126*L124,0),0)","v":392332},{"$f":"IF(K128>L128,0,L128-K128)","v":0},{"$f":"O127+1","v":100001},0,0.5]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H126,IF($E$3=\"Female\",H133,IF($E$3=\"Senior Citizen\",H140,H147)))","v":4904150}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I126,IF($E$3=\"Female\",I133,IF($E$3=\"Senior Citizen\",I140,I147)))","v":392332}]
[0,18000,0,0,0,0,0,{"$f":"H124","v":9850500},{"$f":"VLOOKUP(H131,A131:C135,3)","v":0.5},{"$f":"INDEX(D131:D135,MATCH(I131,C131:C135,0))","v":100000},{"$f":"INDEX(E131:E135,MATCH(I131,C131:C135,0))","v":28900},{"$f":"IF(H131>H135,VLOOKUP(H131,A131:F135,6),0)","v":0.08},{"$f":"VLOOKUP(H131,A131:G135,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J126,IF($E$3=\"Female\",J133,IF($E$3=\"Senior Citizen\",J140,J147)))","v":0}]
[{"$f":"B131+1","v":18001},25000,0.2,{"$f":"B131","v":18000},{"$f":"(B132-B131)*C132","v":1400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K126,IF($E$3=\"Female\",K133,IF($E$3=\"Senior Citizen\",K140,K147)))","v":5296482}]
[{"$f":"B132+1","v":25001},50000,0.3,{"$f":"B132","v":25000},{"$f":"E132+(B133-B132)*C133","v":8900},0,0,{"$f":"IF(I131=C135,E134+ROUND((H131-J131),0)*I131,IF(I131=C134,E133+ROUND((H131-J131)*I131,0),IF(I131=C133,E132+ROUND((H131-J131)*I131,0),IF(I131=C132,E131+ROUND((H131-J131)*I131,0),E130+ROUND((H131-J131)*I131,0)))))","v":4904150},{"$f":"MIN(K135:L135)","v":392332},{"$f":"ROUND(SUM(H133+I133)*M131,0)","v":0},{"$f":"SUM(H133:J133)","v":5296482},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A123,IF($E$3=\"Female\",A130,IF($E$3=\"Senior Citizen\",A137,A144)))","v":"Not defined"}]
[{"$f":"B133+1","v":50001},100000,0.4,{"$f":"B133","v":50000},{"$f":"E133+(B134-B133)*C134","v":28900},0.08,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M128,IF($E$3=\"Female\",M135,IF($E$3=\"Senior Citizen\",M142,M149)))","v":0}]
[{"$f":"B134+1","v":100001},null,0.5,100000,{"$f":"IF(J132=0,0,E134)","v":28900},0.08,0,{"$f":"H128","v":50000},{"$f":"IF(H131>H135,H131-H135,0)","v":9800500},{"$f":"IF(I135>0,ROUND(I135*I131,0),0)","v":4900250},{"$f":"I135-J135","v":4900250},{"$f":"IF(H133>0,ROUND(H133*L131,0),0)","v":392332},{"$f":"IF(K135>L135,0,L135-K135)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K126,IF($E$3=\"Female\",K133,IF($E$3=\"Senior Citizen\",K140,K147)))","v":5296482}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H124","v":9850500},{"$f":"VLOOKUP(H138,A138:C142,3)","v":0.5},{"$f":"INDEX(D138:D142,MATCH(I138,C138:C142,0))","v":100000},{"$f":"INDEX(E138:E142,MATCH(I138,C138:C142,0))","v":28900},{"$f":"IF(H138>H142,VLOOKUP(H138,A138:F142,6),0)","v":0.08},{"$f":"VLOOKUP(H138,A138:G142,7)","v":0}]
[{"$f":"B138+1","v":18001},25000,0.2,{"$f":"B138","v":18000},{"$f":"(B139-B138)*C139","v":1400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B139+1","v":25001},50000,0.3,{"$f":"B139","v":25000},{"$f":"E139+(B140-B139)*C140","v":8900},0,0,{"$f":"IF(I138=C142,E141+ROUND((H138-J138),0)*I138,IF(I138=C141,E140+ROUND((H138-J138)*I138,0),IF(I138=C140,E139+ROUND((H138-J138)*I138,0),IF(I138=C139,E138+ROUND((H138-J138)*I138,0),E137+ROUND((H138-J138)*I138,0)))))","v":4904150},{"$f":"MIN(K142:L142)","v":392332},{"$f":"ROUND(SUM(H140+I140)*M138,0)","v":0},{"$f":"SUM(H140:J140)","v":5296482}]
[{"$f":"B140+1","v":50001},100000,0.4,{"$f":"B140","v":50000},{"$f":"E140+(B141-B140)*C141","v":28900},0.08,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B141+1","v":100001},null,0.5,100000,{"$f":"IF(J139=0,0,E141)","v":28900},0.08,0,{"$f":"H135","v":50000},{"$f":"IF(H138>H142,H138-H142,0)","v":9800500},{"$f":"IF(I142>0,ROUND(I142*I138,0),0)","v":4900250},{"$f":"I142-J142","v":4900250},{"$f":"IF(H140>0,ROUND(H140*L138,0),0)","v":392332},{"$f":"IF(K142>L142,0,L142-K142)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H124","v":9850500},{"$f":"VLOOKUP(H145,A145:C149,3)","v":0.5},{"$f":"INDEX(D145:D149,MATCH(I145,C145:C149,0))","v":100000},{"$f":"INDEX(E145:E149,MATCH(I145,C145:C149,0))","v":28900},{"$f":"IF(H145>H149,VLOOKUP(H145,A145:F149,6),0)","v":0.08},{"$f":"VLOOKUP(H145,A145:G149,7)","v":0}]
[{"$f":"B145+1","v":18001},25000,0.2,{"$f":"B145","v":18000},{"$f":"(B146-B145)*C146","v":1400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B146+1","v":25001},50000,0.3,{"$f":"B146","v":25000},{"$f":"E146+(B147-B146)*C147","v":8900},0,0,{"$f":"IF(I145=C149,E148+ROUND((H145-J145),0)*I145,IF(I145=C148,E147+ROUND((H145-J145)*I145,0),IF(I145=C147,E146+ROUND((H145-J145)*I145,0),IF(I145=C146,E145+ROUND((H145-J145)*I145,0),E144+ROUND((H145-J145)*I145,0)))))","v":4904150},{"$f":"MIN(K149:L149)","v":392332},{"$f":"ROUND(SUM(H147+I147)*M145,0)","v":0},{"$f":"SUM(H147:J147)","v":5296482}]
[{"$f":"B147+1","v":50001},100000,0.4,{"$f":"B147","v":50000},{"$f":"E147+(B148-B147)*C148","v":28900},0.08,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B148+1","v":100001},null,0.5,100000,{"$f":"IF(J146=0,0,E148)","v":28900},0.08,0,{"$f":"H142","v":50000},{"$f":"IF(H145>H149,H145-H149,0)","v":9800500},{"$f":"IF(I149>0,ROUND(I149*I145,0),0)","v":4900250},{"$f":"I149-J149","v":4900250},{"$f":"IF(H147>0,ROUND(H147*L145,0),0)","v":392332},{"$f":"IF(K149>L149,0,L149-K149)","v":0}]
[null,null,1990,{"$f":"C150+1","v":1991},null,"1990-91"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C150","v":1990},{"$f":"D150","v":1991}]
[0,22000,0,0,0,0,0,{"$f":"$E$4","v":9850500},{"$f":"VLOOKUP(H153,A153:C157,3)","v":0.5},{"$f":"INDEX(D153:D157,MATCH(I153,C153:C157,0))","v":100000},{"$f":"INDEX(E153:E157,MATCH(I153,C153:C157,0))","v":27600},{"$f":"IF(H153>H157,VLOOKUP(H153,A153:F157,6),0)","v":0.12},{"$f":"VLOOKUP(H153,A153:G157,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B153,IF($E$3=\"Female\",B160,IF($E$3=\"Senior Citizen\",B167,B174)))","v":22000},0]
[{"$f":"B153+1","v":22001},30000,0.2,{"$f":"B153","v":22000},{"$f":"(B154-B153)*C154","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O153+1","v":22001},30000,0.2]
[{"$f":"B154+1","v":30001},50000,0.3,{"$f":"B154","v":30000},{"$f":"E154+(B155-B154)*C155","v":7600},0,0,{"$f":"IF(I153=C157,E156+ROUND((H153-J153),0)*I153,IF(I153=C156,E155+ROUND((H153-J153)*I153,0),IF(I153=C155,E154+ROUND((H153-J153)*I153,0),IF(I153=C154,E153+ROUND((H153-J153)*I153,0),E152+ROUND((H153-J153)*I153,0)))))","v":4902850},{"$f":"MIN(K157:L157)","v":588342},{"$f":"ROUND(SUM(H155+I155)*M153,0)","v":0},{"$f":"SUM(H155:J155)","v":5491192},null,null,{"$f":"O154+1","v":30001},50000,0.3]
[{"$f":"B155+1","v":50001},100000,0.4,{"$f":"B155","v":50000},{"$f":"E155+(B156-B155)*C156","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O155+1","v":50001},100000,0.4]
[{"$f":"B156+1","v":100001},null,0.5,100000,{"$f":"IF(J154=0,0,E156)","v":27600},0.12,0,75000,{"$f":"IF(H153>H157,H153-H157,0)","v":9775500},{"$f":"IF(I157>0,ROUND(I157*I153,0),0)","v":4887750},{"$f":"I157-J157","v":4887750},{"$f":"IF(H155>0,ROUND(H155*L153,0),0)","v":588342},{"$f":"IF(K157>L157,0,L157-K157)","v":0},{"$f":"O156+1","v":100001},0,0.5]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H155,IF($E$3=\"Female\",H162,IF($E$3=\"Senior Citizen\",H169,H176)))","v":4902850}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I155,IF($E$3=\"Female\",I162,IF($E$3=\"Senior Citizen\",I169,I176)))","v":588342}]
[0,22000,0,0,0,0,0,{"$f":"H153","v":9850500},{"$f":"VLOOKUP(H160,A160:C164,3)","v":0.5},{"$f":"INDEX(D160:D164,MATCH(I160,C160:C164,0))","v":100000},{"$f":"INDEX(E160:E164,MATCH(I160,C160:C164,0))","v":27600},{"$f":"IF(H160>H164,VLOOKUP(H160,A160:F164,6),0)","v":0.12},{"$f":"VLOOKUP(H160,A160:G164,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J155,IF($E$3=\"Female\",J162,IF($E$3=\"Senior Citizen\",J169,J176)))","v":0}]
[{"$f":"B160+1","v":22001},30000,0.2,{"$f":"B160","v":22000},{"$f":"(B161-B160)*C161","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K155,IF($E$3=\"Female\",K162,IF($E$3=\"Senior Citizen\",K169,K176)))","v":5491192}]
[{"$f":"B161+1","v":30001},50000,0.3,{"$f":"B161","v":30000},{"$f":"E161+(B162-B161)*C162","v":7600},0,0,{"$f":"IF(I160=C164,E163+ROUND((H160-J160),0)*I160,IF(I160=C163,E162+ROUND((H160-J160)*I160,0),IF(I160=C162,E161+ROUND((H160-J160)*I160,0),IF(I160=C161,E160+ROUND((H160-J160)*I160,0),E159+ROUND((H160-J160)*I160,0)))))","v":4902850},{"$f":"MIN(K164:L164)","v":588342},{"$f":"ROUND(SUM(H162+I162)*M160,0)","v":0},{"$f":"SUM(H162:J162)","v":5491192},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A152,IF($E$3=\"Female\",A159,IF($E$3=\"Senior Citizen\",A166,A173)))","v":"Not defined"}]
[{"$f":"B162+1","v":50001},100000,0.4,{"$f":"B162","v":50000},{"$f":"E162+(B163-B162)*C163","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M157,IF($E$3=\"Female\",M164,IF($E$3=\"Senior Citizen\",M171,M178)))","v":0}]
[{"$f":"B163+1","v":100001},null,0.5,100000,{"$f":"IF(J161=0,0,E163)","v":27600},0.12,0,{"$f":"H157","v":75000},{"$f":"IF(H160>H164,H160-H164,0)","v":9775500},{"$f":"IF(I164>0,ROUND(I164*I160,0),0)","v":4887750},{"$f":"I164-J164","v":4887750},{"$f":"IF(H162>0,ROUND(H162*L160,0),0)","v":588342},{"$f":"IF(K164>L164,0,L164-K164)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K155,IF($E$3=\"Female\",K162,IF($E$3=\"Senior Citizen\",K169,K176)))","v":5491192}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,22000,0,0,0,0,0,{"$f":"H153","v":9850500},{"$f":"VLOOKUP(H167,A167:C171,3)","v":0.5},{"$f":"INDEX(D167:D171,MATCH(I167,C167:C171,0))","v":100000},{"$f":"INDEX(E167:E171,MATCH(I167,C167:C171,0))","v":27600},{"$f":"IF(H167>H171,VLOOKUP(H167,A167:F171,6),0)","v":0.12},{"$f":"VLOOKUP(H167,A167:G171,7)","v":0}]
[{"$f":"B167+1","v":22001},30000,0.2,{"$f":"B167","v":22000},{"$f":"(B168-B167)*C168","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B168+1","v":30001},50000,0.3,{"$f":"B168","v":30000},{"$f":"E168+(B169-B168)*C169","v":7600},0,0,{"$f":"IF(I167=C171,E170+ROUND((H167-J167),0)*I167,IF(I167=C170,E169+ROUND((H167-J167)*I167,0),IF(I167=C169,E168+ROUND((H167-J167)*I167,0),IF(I167=C168,E167+ROUND((H167-J167)*I167,0),E166+ROUND((H167-J167)*I167,0)))))","v":4902850},{"$f":"MIN(K171:L171)","v":588342},{"$f":"ROUND(SUM(H169+I169)*M167,0)","v":0},{"$f":"SUM(H169:J169)","v":5491192}]
[{"$f":"B169+1","v":50001},100000,0.4,{"$f":"B169","v":50000},{"$f":"E169+(B170-B169)*C170","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B170+1","v":100001},null,0.5,100000,{"$f":"IF(J168=0,0,E170)","v":27600},0.12,0,{"$f":"H164","v":75000},{"$f":"IF(H167>H171,H167-H171,0)","v":9775500},{"$f":"IF(I171>0,ROUND(I171*I167,0),0)","v":4887750},{"$f":"I171-J171","v":4887750},{"$f":"IF(H169>0,ROUND(H169*L167,0),0)","v":588342},{"$f":"IF(K171>L171,0,L171-K171)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,22000,0,0,0,0,0,{"$f":"H153","v":9850500},{"$f":"VLOOKUP(H174,A174:C178,3)","v":0.5},{"$f":"INDEX(D174:D178,MATCH(I174,C174:C178,0))","v":100000},{"$f":"INDEX(E174:E178,MATCH(I174,C174:C178,0))","v":27600},{"$f":"IF(H174>H178,VLOOKUP(H174,A174:F178,6),0)","v":0.12},{"$f":"VLOOKUP(H174,A174:G178,7)","v":0}]
[{"$f":"B174+1","v":22001},30000,0.2,{"$f":"B174","v":22000},{"$f":"(B175-B174)*C175","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B175+1","v":30001},50000,0.3,{"$f":"B175","v":30000},{"$f":"E175+(B176-B175)*C176","v":7600},0,0,{"$f":"IF(I174=C178,E177+ROUND((H174-J174),0)*I174,IF(I174=C177,E176+ROUND((H174-J174)*I174,0),IF(I174=C176,E175+ROUND((H174-J174)*I174,0),IF(I174=C175,E174+ROUND((H174-J174)*I174,0),E173+ROUND((H174-J174)*I174,0)))))","v":4902850},{"$f":"MIN(K178:L178)","v":588342},{"$f":"ROUND(SUM(H176+I176)*M174,0)","v":0},{"$f":"SUM(H176:J176)","v":5491192}]
[{"$f":"B176+1","v":50001},100000,0.4,{"$f":"B176","v":50000},{"$f":"E176+(B177-B176)*C177","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B177+1","v":100001},null,0.5,100000,{"$f":"IF(J175=0,0,E177)","v":27600},0.12,0,{"$f":"H171","v":75000},{"$f":"IF(H174>H178,H174-H178,0)","v":9775500},{"$f":"IF(I178>0,ROUND(I178*I174,0),0)","v":4887750},{"$f":"I178-J178","v":4887750},{"$f":"IF(H176>0,ROUND(H176*L174,0),0)","v":588342},{"$f":"IF(K178>L178,0,L178-K178)","v":0}]
[null,null,1991,{"$f":"C179+1","v":1992},null,"1991-92"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C179","v":1991},{"$f":"D179","v":1992}]
[0,22000,0,0,0,0,0,{"$f":"$E$4","v":9850500},{"$f":"VLOOKUP(H182,A182:C186,3)","v":0.5},{"$f":"INDEX(D182:D186,MATCH(I182,C182:C186,0))","v":100000},{"$f":"INDEX(E182:E186,MATCH(I182,C182:C186,0))","v":27600},{"$f":"IF(H182>H186,VLOOKUP(H182,A182:F186,6),0)","v":0.12},{"$f":"VLOOKUP(H182,A182:G186,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B182,IF($E$3=\"Female\",B189,IF($E$3=\"Senior Citizen\",B196,B203)))","v":22000},0]
[{"$f":"B182+1","v":22001},30000,0.2,{"$f":"B182","v":22000},{"$f":"(B183-B182)*C183","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O182+1","v":22001},30000,0.2]
[{"$f":"B183+1","v":30001},50000,0.3,{"$f":"B183","v":30000},{"$f":"E183+(B184-B183)*C184","v":7600},0,0,{"$f":"IF(I182=C186,E185+ROUND((H182-J182),0)*I182,IF(I182=C185,E184+ROUND((H182-J182)*I182,0),IF(I182=C184,E183+ROUND((H182-J182)*I182,0),IF(I182=C183,E182+ROUND((H182-J182)*I182,0),E181+ROUND((H182-J182)*I182,0)))))","v":4902850},{"$f":"MIN(K186:L186)","v":588342},{"$f":"ROUND(SUM(H184+I184)*M182,0)","v":0},{"$f":"SUM(H184:J184)","v":5491192},null,null,{"$f":"O183+1","v":30001},50000,0.3]
[{"$f":"B184+1","v":50001},100000,0.4,{"$f":"B184","v":50000},{"$f":"E184+(B185-B184)*C185","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O184+1","v":50001},100000,0.4]
[{"$f":"B185+1","v":100001},null,0.5,100000,{"$f":"IF(J183=0,0,E185)","v":27600},0.12,0,100000,{"$f":"IF(H182>H186,H182-H186,0)","v":9750500},{"$f":"IF(I186>0,ROUND(I186*I182,0),0)","v":4875250},{"$f":"I186-J186","v":4875250},{"$f":"IF(H184>0,ROUND(H184*L182,0),0)","v":588342},{"$f":"IF(K186>L186,0,L186-K186)","v":0},{"$f":"O185+1","v":100001},0,0.5]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H184,IF($E$3=\"Female\",H191,IF($E$3=\"Senior Citizen\",H198,H205)))","v":4902850}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I184,IF($E$3=\"Female\",I191,IF($E$3=\"Senior Citizen\",I198,I205)))","v":588342}]
[0,22000,0,0,0,0,0,{"$f":"H182","v":9850500},{"$f":"VLOOKUP(H189,A189:C193,3)","v":0.5},{"$f":"INDEX(D189:D193,MATCH(I189,C189:C193,0))","v":100000},{"$f":"INDEX(E189:E193,MATCH(I189,C189:C193,0))","v":27600},{"$f":"IF(H189>H193,VLOOKUP(H189,A189:F193,6),0)","v":0.12},{"$f":"VLOOKUP(H189,A189:G193,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J184,IF($E$3=\"Female\",J191,IF($E$3=\"Senior Citizen\",J198,J205)))","v":0}]
[{"$f":"B189+1","v":22001},30000,0.2,{"$f":"B189","v":22000},{"$f":"(B190-B189)*C190","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K184,IF($E$3=\"Female\",K191,IF($E$3=\"Senior Citizen\",K198,K205)))","v":5491192}]
[{"$f":"B190+1","v":30001},50000,0.3,{"$f":"B190","v":30000},{"$f":"E190+(B191-B190)*C191","v":7600},0,0,{"$f":"IF(I189=C193,E192+ROUND((H189-J189),0)*I189,IF(I189=C192,E191+ROUND((H189-J189)*I189,0),IF(I189=C191,E190+ROUND((H189-J189)*I189,0),IF(I189=C190,E189+ROUND((H189-J189)*I189,0),E188+ROUND((H189-J189)*I189,0)))))","v":4902850},{"$f":"MIN(K193:L193)","v":588342},{"$f":"ROUND(SUM(H191+I191)*M189,0)","v":0},{"$f":"SUM(H191:J191)","v":5491192},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A181,IF($E$3=\"Female\",A188,IF($E$3=\"Senior Citizen\",A195,A202)))","v":"Not defined"}]
[{"$f":"B191+1","v":50001},100000,0.4,{"$f":"B191","v":50000},{"$f":"E191+(B192-B191)*C192","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M186,IF($E$3=\"Female\",M193,IF($E$3=\"Senior Citizen\",M200,M207)))","v":0}]
[{"$f":"B192+1","v":100001},null,0.5,100000,{"$f":"IF(J190=0,0,E192)","v":27600},0.12,0,{"$f":"H186","v":100000},{"$f":"IF(H189>H193,H189-H193,0)","v":9750500},{"$f":"IF(I193>0,ROUND(I193*I189,0),0)","v":4875250},{"$f":"I193-J193","v":4875250},{"$f":"IF(H191>0,ROUND(H191*L189,0),0)","v":588342},{"$f":"IF(K193>L193,0,L193-K193)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K184,IF($E$3=\"Female\",K191,IF($E$3=\"Senior Citizen\",K198,K205)))","v":5491192}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,22000,0,0,0,0,0,{"$f":"H182","v":9850500},{"$f":"VLOOKUP(H196,A196:C200,3)","v":0.5},{"$f":"INDEX(D196:D200,MATCH(I196,C196:C200,0))","v":100000},{"$f":"INDEX(E196:E200,MATCH(I196,C196:C200,0))","v":27600},{"$f":"IF(H196>H200,VLOOKUP(H196,A196:F200,6),0)","v":0.12},{"$f":"VLOOKUP(H196,A196:G200,7)","v":0}]
[{"$f":"B196+1","v":22001},30000,0.2,{"$f":"B196","v":22000},{"$f":"(B197-B196)*C197","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B197+1","v":30001},50000,0.3,{"$f":"B197","v":30000},{"$f":"E197+(B198-B197)*C198","v":7600},0,0,{"$f":"IF(I196=C200,E199+ROUND((H196-J196),0)*I196,IF(I196=C199,E198+ROUND((H196-J196)*I196,0),IF(I196=C198,E197+ROUND((H196-J196)*I196,0),IF(I196=C197,E196+ROUND((H196-J196)*I196,0),E195+ROUND((H196-J196)*I196,0)))))","v":4902850},{"$f":"MIN(K200:L200)","v":588342},{"$f":"ROUND(SUM(H198+I198)*M196,0)","v":0},{"$f":"SUM(H198:J198)","v":5491192}]
[{"$f":"B198+1","v":50001},100000,0.4,{"$f":"B198","v":50000},{"$f":"E198+(B199-B198)*C199","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B199+1","v":100001},null,0.5,100000,{"$f":"IF(J197=0,0,E199)","v":27600},0.12,0,{"$f":"H193","v":100000},{"$f":"IF(H196>H200,H196-H200,0)","v":9750500},{"$f":"IF(I200>0,ROUND(I200*I196,0),0)","v":4875250},{"$f":"I200-J200","v":4875250},{"$f":"IF(H198>0,ROUND(H198*L196,0),0)","v":588342},{"$f":"IF(K200>L200,0,L200-K200)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,22000,0,0,0,0,0,{"$f":"H182","v":9850500},{"$f":"VLOOKUP(H203,A203:C207,3)","v":0.5},{"$f":"INDEX(D203:D207,MATCH(I203,C203:C207,0))","v":100000},{"$f":"INDEX(E203:E207,MATCH(I203,C203:C207,0))","v":27600},{"$f":"IF(H203>H207,VLOOKUP(H203,A203:F207,6),0)","v":0.12},{"$f":"VLOOKUP(H203,A203:G207,7)","v":0}]
[{"$f":"B203+1","v":22001},30000,0.2,{"$f":"B203","v":22000},{"$f":"(B204-B203)*C204","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B204+1","v":30001},50000,0.3,{"$f":"B204","v":30000},{"$f":"E204+(B205-B204)*C205","v":7600},0,0,{"$f":"IF(I203=C207,E206+ROUND((H203-J203),0)*I203,IF(I203=C206,E205+ROUND((H203-J203)*I203,0),IF(I203=C205,E204+ROUND((H203-J203)*I203,0),IF(I203=C204,E203+ROUND((H203-J203)*I203,0),E202+ROUND((H203-J203)*I203,0)))))","v":4902850},{"$f":"MIN(K207:L207)","v":588342},{"$f":"ROUND(SUM(H205+I205)*M203,0)","v":0},{"$f":"SUM(H205:J205)","v":5491192}]
[{"$f":"B205+1","v":50001},100000,0.4,{"$f":"B205","v":50000},{"$f":"E205+(B206-B205)*C206","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B206+1","v":100001},null,0.5,100000,{"$f":"IF(J204=0,0,E206)","v":27600},0.12,0,{"$f":"H200","v":100000},{"$f":"IF(H203>H207,H203-H207,0)","v":9750500},{"$f":"IF(I207>0,ROUND(I207*I203,0),0)","v":4875250},{"$f":"I207-J207","v":4875250},{"$f":"IF(H205>0,ROUND(H205*L203,0),0)","v":588342},{"$f":"IF(K207>L207,0,L207-K207)","v":0}]
[null,null,1992,{"$f":"C208+1","v":1993},null,"1992-93"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C208","v":1992},{"$f":"D208","v":1993}]
[0,28000,0,0,0,0,0,{"$f":"$E$4","v":9850500},{"$f":"VLOOKUP(H211,A211:C215,3)","v":0.4},{"$f":"INDEX(D211:D215,MATCH(I211,C211:C215,0))","v":100000},{"$f":"INDEX(E211:E215,MATCH(I211,C211:C215,0))","v":19400},{"$f":"IF(H211>H215,VLOOKUP(H211,A211:F215,6),0)","v":0.12},{"$f":"VLOOKUP(H211,A211:G215,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B211,IF($E$3=\"Female\",B218,IF($E$3=\"Senior Citizen\",B225,B232)))","v":28000},0]
[{"$f":"B211+1","v":28001},50000,0.2,{"$f":"B211","v":28000},{"$f":"(B212-B211)*C212","v":4400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O211+1","v":28001},50000,0.2]
[{"$f":"B212+1","v":50001},100000,0.3,{"$f":"B212","v":50000},{"$f":"E212+(B213-B212)*C213","v":19400},0,0,{"$f":"IF(I211=C215,E214+ROUND((H211-J211),0)*I211,IF(I211=C214,E213+ROUND((H211-J211)*I211,0),IF(I211=C213,E212+ROUND((H211-J211)*I211,0),IF(I211=C212,E211+ROUND((H211-J211)*I211,0),E210+ROUND((H211-J211)*I211,0)))))","v":3919600},{"$f":"MIN(K215:L215)","v":470352},{"$f":"ROUND(SUM(H213+I213)*M211,0)","v":0},{"$f":"SUM(H213:J213)","v":4389952},null,null,{"$f":"O212+1","v":50001},100000,0.3]
[{"$f":"B213+1","v":100001},null,0.4,{"$f":"B213","v":100000},{"$f":"IF(J211=0,0,E213)","v":19400},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O213+1","v":100001},0,0.4]
["Surcharge Limit",null,null,100000,null,0.12,0,100000,{"$f":"IF(H211>H215,H211-H215,0)","v":9750500},{"$f":"IF(I215>0,ROUND(I215*I211,0),0)","v":3900200},{"$f":"I215-J215","v":5850300},{"$f":"IF(H213>0,ROUND(H213*L211,0),0)","v":470352},{"$f":"IF(K215>L215,0,L215-K215)","v":0},{"$f":"O214+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H213,IF($E$3=\"Female\",H220,IF($E$3=\"Senior Citizen\",H227,H234)))","v":3919600}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I213,IF($E$3=\"Female\",I220,IF($E$3=\"Senior Citizen\",I227,I234)))","v":470352}]
[0,28000,0,0,0,0,0,{"$f":"H211","v":9850500},{"$f":"VLOOKUP(H218,A218:C222,3)","v":0.4},{"$f":"INDEX(D218:D222,MATCH(I218,C218:C222,0))","v":100000},{"$f":"INDEX(E218:E222,MATCH(I218,C218:C222,0))","v":19400},{"$f":"IF(H218>H222,VLOOKUP(H218,A218:F222,6),0)","v":0.12},{"$f":"VLOOKUP(H218,A218:G222,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J213,IF($E$3=\"Female\",J220,IF($E$3=\"Senior Citizen\",J227,J234)))","v":0}]
[{"$f":"B218+1","v":28001},50000,0.2,{"$f":"B218","v":28000},{"$f":"(B219-B218)*C219","v":4400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K213,IF($E$3=\"Female\",K220,IF($E$3=\"Senior Citizen\",K227,K234)))","v":4389952}]
[{"$f":"B219+1","v":50001},100000,0.3,{"$f":"B219","v":50000},{"$f":"E219+(B220-B219)*C220","v":19400},0,0,{"$f":"IF(I218=C222,E221+ROUND((H218-J218),0)*I218,IF(I218=C221,E220+ROUND((H218-J218)*I218,0),IF(I218=C220,E219+ROUND((H218-J218)*I218,0),IF(I218=C219,E218+ROUND((H218-J218)*I218,0),E217+ROUND((H218-J218)*I218,0)))))","v":3919600},{"$f":"MIN(K222:L222)","v":470352},{"$f":"ROUND(SUM(H220+I220)*M218,0)","v":0},{"$f":"SUM(H220:J220)","v":4389952},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A210,IF($E$3=\"Female\",A217,IF($E$3=\"Senior Citizen\",A224,A231)))","v":"Not defined"}]
[{"$f":"B220+1","v":100001},null,0.4,{"$f":"B220","v":100000},{"$f":"IF(J218=0,0,E220)","v":19400},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M215,IF($E$3=\"Female\",M222,IF($E$3=\"Senior Citizen\",M229,M236)))","v":0}]
["Surcharge Limit",null,null,100000,null,0.12,0,{"$f":"H215","v":100000},{"$f":"IF(H218>H222,H218-H222,0)","v":9750500},{"$f":"IF(I222>0,ROUND(I222*I218,0),0)","v":3900200},{"$f":"I222-J222","v":5850300},{"$f":"IF(H220>0,ROUND(H220*L218,0),0)","v":470352},{"$f":"IF(K222>L222,0,L222-K222)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K213,IF($E$3=\"Female\",K220,IF($E$3=\"Senior Citizen\",K227,K234)))","v":4389952}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,28000,0,0,0,0,0,{"$f":"H211","v":9850500},{"$f":"VLOOKUP(H225,A225:C229,3)","v":0.4},{"$f":"INDEX(D225:D229,MATCH(I225,C225:C229,0))","v":100000},{"$f":"INDEX(E225:E229,MATCH(I225,C225:C229,0))","v":19400},{"$f":"IF(H225>H229,VLOOKUP(H225,A225:F229,6),0)","v":0.12},{"$f":"VLOOKUP(H225,A225:G229,7)","v":0}]
[{"$f":"B225+1","v":28001},50000,0.2,{"$f":"B225","v":28000},{"$f":"(B226-B225)*C226","v":4400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B226+1","v":50001},100000,0.3,{"$f":"B226","v":50000},{"$f":"E226+(B227-B226)*C227","v":19400},0,0,{"$f":"IF(I225=C229,E228+ROUND((H225-J225),0)*I225,IF(I225=C228,E227+ROUND((H225-J225)*I225,0),IF(I225=C227,E226+ROUND((H225-J225)*I225,0),IF(I225=C226,E225+ROUND((H225-J225)*I225,0),E224+ROUND((H225-J225)*I225,0)))))","v":3919600},{"$f":"MIN(K229:L229)","v":470352},{"$f":"ROUND(SUM(H227+I227)*M225,0)","v":0},{"$f":"SUM(H227:J227)","v":4389952}]
[{"$f":"B227+1","v":100001},null,0.4,{"$f":"B227","v":100000},{"$f":"IF(J225=0,0,E227)","v":19400},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,100000,null,0.12,0,{"$f":"H222","v":100000},{"$f":"IF(H225>H229,H225-H229,0)","v":9750500},{"$f":"IF(I229>0,ROUND(I229*I225,0),0)","v":3900200},{"$f":"I229-J229","v":5850300},{"$f":"IF(H227>0,ROUND(H227*L225,0),0)","v":470352},{"$f":"IF(K229>L229,0,L229-K229)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,28000,0,0,0,0,0,{"$f":"H211","v":9850500},{"$f":"VLOOKUP(H232,A232:C236,3)","v":0.4},{"$f":"INDEX(D232:D236,MATCH(I232,C232:C236,0))","v":100000},{"$f":"INDEX(E232:E236,MATCH(I232,C232:C236,0))","v":19400},{"$f":"IF(H232>H236,VLOOKUP(H232,A232:F236,6),0)","v":0.12},{"$f":"VLOOKUP(H232,A232:G236,7)","v":0}]
[{"$f":"B232+1","v":28001},50000,0.2,{"$f":"B232","v":28000},{"$f":"(B233-B232)*C233","v":4400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B233+1","v":50001},100000,0.3,{"$f":"B233","v":50000},{"$f":"E233+(B234-B233)*C234","v":19400},0,0,{"$f":"IF(I232=C236,E235+ROUND((H232-J232),0)*I232,IF(I232=C235,E234+ROUND((H232-J232)*I232,0),IF(I232=C234,E233+ROUND((H232-J232)*I232,0),IF(I232=C233,E232+ROUND((H232-J232)*I232,0),E231+ROUND((H232-J232)*I232,0)))))","v":3919600},{"$f":"MIN(K236:L236)","v":470352},{"$f":"ROUND(SUM(H234+I234)*M232,0)","v":0},{"$f":"SUM(H234:J234)","v":4389952}]
[{"$f":"B234+1","v":100001},null,0.4,{"$f":"B234","v":100000},{"$f":"IF(J232=0,0,E234)","v":19400},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,100000,null,0.12,0,{"$f":"H229","v":100000},{"$f":"IF(H232>H236,H232-H236,0)","v":9750500},{"$f":"IF(I236>0,ROUND(I236*I232,0),0)","v":3900200},{"$f":"I236-J236","v":5850300},{"$f":"IF(H234>0,ROUND(H234*L232,0),0)","v":470352},{"$f":"IF(K236>L236,0,L236-K236)","v":0}]
[null,null,1993,{"$f":"C237+1","v":1994},null,"1993-94"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C237","v":1993},{"$f":"D237","v":1994}]
[0,30000,0,0,0,0,0,{"$f":"$E$4","v":9850500},{"$f":"VLOOKUP(H240,A240:C244,3)","v":0.4},{"$f":"INDEX(D240:D244,MATCH(I240,C240:C244,0))","v":100000},{"$f":"INDEX(E240:E244,MATCH(I240,C240:C244,0))","v":19000},{"$f":"IF(H240>H244,VLOOKUP(H240,A240:F244,6),0)","v":0.12},{"$f":"VLOOKUP(H240,A240:G244,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B240,IF($E$3=\"Female\",B247,IF($E$3=\"Senior Citizen\",B254,B261)))","v":30000},0]
[{"$f":"B240+1","v":30001},50000,0.2,{"$f":"B240","v":30000},{"$f":"(B241-B240)*C241","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O240+1","v":30001},50000,0.2]
[{"$f":"B241+1","v":50001},100000,0.3,{"$f":"B241","v":50000},{"$f":"E241+(B242-B241)*C242","v":19000},0.12,0,{"$f":"IF(I240=C244,E243+ROUND((H240-J240),0)*I240,IF(I240=C243,E242+ROUND((H240-J240)*I240,0),IF(I240=C242,E241+ROUND((H240-J240)*I240,0),IF(I240=C241,E240+ROUND((H240-J240)*I240,0),E239+ROUND((H240-J240)*I240,0)))))","v":3919200},{"$f":"MIN(K244:L244)","v":470304},{"$f":"ROUND(SUM(H242+I242)*M240,0)","v":0},{"$f":"SUM(H242:J242)","v":4389504},null,null,{"$f":"O241+1","v":50001},100000,0.3]
[{"$f":"B242+1","v":100001},null,0.4,{"$f":"B242","v":100000},{"$f":"IF(J240=0,0,E242)","v":19000},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O242+1","v":100001},0,0.4]
["Surcharge Limit",null,null,100000,null,null,null,100000,{"$f":"IF(H240>H244,H240-H244,0)","v":9750500},{"$f":"IF(I244>0,ROUND(I244*I240,0),0)","v":3900200},{"$f":"I244-J244","v":5850300},{"$f":"IF(H242>0,ROUND(H242*L240,0),0)","v":470304},{"$f":"IF(K244>L244,0,L244-K244)","v":0},{"$f":"O243+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H242,IF($E$3=\"Female\",H249,IF($E$3=\"Senior Citizen\",H256,H263)))","v":3919200}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I242,IF($E$3=\"Female\",I249,IF($E$3=\"Senior Citizen\",I256,I263)))","v":470304}]
[0,30000,0,0,0,0,0,{"$f":"H240","v":9850500},{"$f":"VLOOKUP(H247,A247:C251,3)","v":0.4},{"$f":"INDEX(D247:D251,MATCH(I247,C247:C251,0))","v":100000},{"$f":"INDEX(E247:E251,MATCH(I247,C247:C251,0))","v":19000},{"$f":"IF(H247>H251,VLOOKUP(H247,A247:F251,6),0)","v":0.12},{"$f":"VLOOKUP(H247,A247:G251,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J242,IF($E$3=\"Female\",J249,IF($E$3=\"Senior Citizen\",J256,J263)))","v":0}]
[{"$f":"B247+1","v":30001},50000,0.2,{"$f":"B247","v":30000},{"$f":"(B248-B247)*C248","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K242,IF($E$3=\"Female\",K249,IF($E$3=\"Senior Citizen\",K256,K263)))","v":4389504}]
[{"$f":"B248+1","v":50001},100000,0.3,{"$f":"B248","v":50000},{"$f":"E248+(B249-B248)*C249","v":19000},0.12,0,{"$f":"IF(I247=C251,E250+ROUND((H247-J247),0)*I247,IF(I247=C250,E249+ROUND((H247-J247)*I247,0),IF(I247=C249,E248+ROUND((H247-J247)*I247,0),IF(I247=C248,E247+ROUND((H247-J247)*I247,0),E246+ROUND((H247-J247)*I247,0)))))","v":3919200},{"$f":"MIN(K251:L251)","v":470304},{"$f":"ROUND(SUM(H249+I249)*M247,0)","v":0},{"$f":"SUM(H249:J249)","v":4389504},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A239,IF($E$3=\"Female\",A246,IF($E$3=\"Senior Citizen\",A253,A260)))","v":"Not defined"}]
[{"$f":"B249+1","v":100001},null,0.4,{"$f":"B249","v":100000},{"$f":"IF(J247=0,0,E249)","v":19000},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M244,IF($E$3=\"Female\",M251,IF($E$3=\"Senior Citizen\",M258,M265)))","v":0}]
["Surcharge Limit",null,null,100000,null,null,null,{"$f":"H244","v":100000},{"$f":"IF(H247>H251,H247-H251,0)","v":9750500},{"$f":"IF(I251>0,ROUND(I251*I247,0),0)","v":3900200},{"$f":"I251-J251","v":5850300},{"$f":"IF(H249>0,ROUND(H249*L247,0),0)","v":470304},{"$f":"IF(K251>L251,0,L251-K251)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K242,IF($E$3=\"Female\",K249,IF($E$3=\"Senior Citizen\",K256,K263)))","v":4389504}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,30000,0,0,0,0,0,{"$f":"H240","v":9850500},{"$f":"VLOOKUP(H254,A254:C258,3)","v":0.4},{"$f":"INDEX(D254:D258,MATCH(I254,C254:C258,0))","v":100000},{"$f":"INDEX(E254:E258,MATCH(I254,C254:C258,0))","v":19000},{"$f":"IF(H254>H258,VLOOKUP(H254,A254:F258,6),0)","v":0.12},{"$f":"VLOOKUP(H254,A254:G258,7)","v":0}]
[{"$f":"B254+1","v":30001},50000,0.2,{"$f":"B254","v":30000},{"$f":"(B255-B254)*C255","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B255+1","v":50001},100000,0.3,{"$f":"B255","v":50000},{"$f":"E255+(B256-B255)*C256","v":19000},0.12,0,{"$f":"IF(I254=C258,E257+ROUND((H254-J254),0)*I254,IF(I254=C257,E256+ROUND((H254-J254)*I254,0),IF(I254=C256,E255+ROUND((H254-J254)*I254,0),IF(I254=C255,E254+ROUND((H254-J254)*I254,0),E253+ROUND((H254-J254)*I254,0)))))","v":3919200},{"$f":"MIN(K258:L258)","v":470304},{"$f":"ROUND(SUM(H256+I256)*M254,0)","v":0},{"$f":"SUM(H256:J256)","v":4389504}]
[{"$f":"B256+1","v":100001},null,0.4,{"$f":"B256","v":100000},{"$f":"IF(J254=0,0,E256)","v":19000},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,100000,null,null,null,{"$f":"H251","v":100000},{"$f":"IF(H254>H258,H254-H258,0)","v":9750500},{"$f":"IF(I258>0,ROUND(I258*I254,0),0)","v":3900200},{"$f":"I258-J258","v":5850300},{"$f":"IF(H256>0,ROUND(H256*L254,0),0)","v":470304},{"$f":"IF(K258>L258,0,L258-K258)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,30000,0,0,0,0,0,{"$f":"H240","v":9850500},{"$f":"VLOOKUP(H261,A261:C265,3)","v":0.4},{"$f":"INDEX(D261:D265,MATCH(I261,C261:C265,0))","v":100000},{"$f":"INDEX(E261:E265,MATCH(I261,C261:C265,0))","v":19000},{"$f":"IF(H261>H265,VLOOKUP(H261,A261:F265,6),0)","v":0.12},{"$f":"VLOOKUP(H261,A261:G265,7)","v":0}]
[{"$f":"B261+1","v":30001},50000,0.2,{"$f":"B261","v":30000},{"$f":"(B262-B261)*C262","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B262+1","v":50001},100000,0.3,{"$f":"B262","v":50000},{"$f":"E262+(B263-B262)*C263","v":19000},0.12,0,{"$f":"IF(I261=C265,E264+ROUND((H261-J261),0)*I261,IF(I261=C264,E263+ROUND((H261-J261)*I261,0),IF(I261=C263,E262+ROUND((H261-J261)*I261,0),IF(I261=C262,E261+ROUND((H261-J261)*I261,0),E260+ROUND((H261-J261)*I261,0)))))","v":3919200},{"$f":"MIN(K265:L265)","v":470304},{"$f":"ROUND(SUM(H263+I263)*M261,0)","v":0},{"$f":"SUM(H263:J263)","v":4389504}]
[{"$f":"B263+1","v":100001},null,0.4,{"$f":"B263","v":100000},{"$f":"IF(J261=0,0,E263)","v":19000},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,100000,null,null,null,{"$f":"H258","v":100000},{"$f":"IF(H261>H265,H261-H265,0)","v":9750500},{"$f":"IF(I265>0,ROUND(I265*I261,0),0)","v":3900200},{"$f":"I265-J265","v":5850300},{"$f":"IF(H263>0,ROUND(H263*L261,0),0)","v":470304},{"$f":"IF(K265>L265,0,L265-K265)","v":0}]
[null,null,1994,{"$f":"C266+1","v":1995},null,"1994-95"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C266","v":1994},{"$f":"D266","v":1995}]
[0,35000,0,0,0,0,0,{"$f":"$E$4","v":9850500},{"$f":"VLOOKUP(H269,A269:C273,3)","v":0.4},{"$f":"INDEX(D269:D273,MATCH(I269,C269:C273,0))","v":120000},{"$f":"INDEX(E269:E273,MATCH(I269,C269:C273,0))","v":23000},{"$f":"IF(H269>H273,VLOOKUP(H269,A269:F273,6),0)","v":0},{"$f":"VLOOKUP(H269,A269:G273,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B269,IF($E$3=\"Female\",B276,IF($E$3=\"Senior Citizen\",B283,B290)))","v":35000},0]
[{"$f":"B269+1","v":35001},60000,0.2,{"$f":"B269","v":35000},{"$f":"(B270-B269)*C270","v":5000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O269+1","v":35001},60000,0.2]
[{"$f":"B270+1","v":60001},120000,0.3,{"$f":"B270","v":60000},{"$f":"E270+(B271-B270)*C271","v":23000},0,0,{"$f":"IF(I269=C273,E272+ROUND((H269-J269),0)*I269,IF(I269=C272,E271+ROUND((H269-J269)*I269,0),IF(I269=C271,E270+ROUND((H269-J269)*I269,0),IF(I269=C270,E269+ROUND((H269-J269)*I269,0),E268+ROUND((H269-J269)*I269,0)))))","v":3915200},{"$f":"MIN(K273:L273)","v":0},{"$f":"ROUND(SUM(H271+I271)*M269,0)","v":0},{"$f":"SUM(H271:J271)","v":3915200},null,null,{"$f":"O270+1","v":60001},120000,0.3]
[{"$f":"B271+1","v":120001},null,0.4,{"$f":"B271","v":120000},{"$f":"IF(J269=0,0,E271)","v":23000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O271+1","v":120001},0,0.4]
["Surcharge Limit",null,null,null,null,null,null,0,{"$f":"IF(H269>H273,H269-H273,0)","v":9850500},{"$f":"IF(I273>0,ROUND(I273*I269,0),0)","v":3940200},{"$f":"I273-J273","v":5910300},{"$f":"IF(H271>0,ROUND(H271*L269,0),0)","v":0},{"$f":"IF(K273>L273,0,L273-K273)","v":0},{"$f":"O272+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H271,IF($E$3=\"Female\",H278,IF($E$3=\"Senior Citizen\",H285,H292)))","v":3915200}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I271,IF($E$3=\"Female\",I278,IF($E$3=\"Senior Citizen\",I285,I292)))","v":0}]
[0,35000,0,0,0,0,0,{"$f":"H269","v":9850500},{"$f":"VLOOKUP(H276,A276:C280,3)","v":0.4},{"$f":"INDEX(D276:D280,MATCH(I276,C276:C280,0))","v":120000},{"$f":"INDEX(E276:E280,MATCH(I276,C276:C280,0))","v":23000},{"$f":"IF(H276>H280,VLOOKUP(H276,A276:F280,6),0)","v":0},{"$f":"VLOOKUP(H276,A276:G280,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J271,IF($E$3=\"Female\",J278,IF($E$3=\"Senior Citizen\",J285,J292)))","v":0}]
[{"$f":"B276+1","v":35001},60000,0.2,{"$f":"B276","v":35000},{"$f":"(B277-B276)*C277","v":5000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K271,IF($E$3=\"Female\",K278,IF($E$3=\"Senior Citizen\",K285,K292)))","v":3915200}]
[{"$f":"B277+1","v":60001},120000,0.3,{"$f":"B277","v":60000},{"$f":"E277+(B278-B277)*C278","v":23000},0,0,{"$f":"IF(I276=C280,E279+ROUND((H276-J276),0)*I276,IF(I276=C279,E278+ROUND((H276-J276)*I276,0),IF(I276=C278,E277+ROUND((H276-J276)*I276,0),IF(I276=C277,E276+ROUND((H276-J276)*I276,0),E275+ROUND((H276-J276)*I276,0)))))","v":3915200},{"$f":"MIN(K280:L280)","v":0},{"$f":"ROUND(SUM(H278+I278)*M276,0)","v":0},{"$f":"SUM(H278:J278)","v":3915200},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A268,IF($E$3=\"Female\",A275,IF($E$3=\"Senior Citizen\",A282,A289)))","v":"Not defined"}]
[{"$f":"B278+1","v":120001},null,0.4,{"$f":"B278","v":120000},{"$f":"IF(J276=0,0,E278)","v":23000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M273,IF($E$3=\"Female\",M280,IF($E$3=\"Senior Citizen\",M287,M294)))","v":0}]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H273","v":0},{"$f":"IF(H276>H280,H276-H280,0)","v":9850500},{"$f":"IF(I280>0,ROUND(I280*I276,0),0)","v":3940200},{"$f":"I280-J280","v":5910300},{"$f":"IF(H278>0,ROUND(H278*L276,0),0)","v":0},{"$f":"IF(K280>L280,0,L280-K280)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K271,IF($E$3=\"Female\",K278,IF($E$3=\"Senior Citizen\",K285,K292)))","v":3915200}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,35000,0,0,0,0,0,{"$f":"H269","v":9850500},{"$f":"VLOOKUP(H283,A283:C287,3)","v":0.4},{"$f":"INDEX(D283:D287,MATCH(I283,C283:C287,0))","v":120000},{"$f":"INDEX(E283:E287,MATCH(I283,C283:C287,0))","v":23000},{"$f":"IF(H283>H287,VLOOKUP(H283,A283:F287,6),0)","v":0},{"$f":"VLOOKUP(H283,A283:G287,7)","v":0}]
[{"$f":"B283+1","v":35001},60000,0.2,{"$f":"B283","v":35000},{"$f":"(B284-B283)*C284","v":5000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B284+1","v":60001},120000,0.3,{"$f":"B284","v":60000},{"$f":"E284+(B285-B284)*C285","v":23000},0,0,{"$f":"IF(I283=C287,E286+ROUND((H283-J283),0)*I283,IF(I283=C286,E285+ROUND((H283-J283)*I283,0),IF(I283=C285,E284+ROUND((H283-J283)*I283,0),IF(I283=C284,E283+ROUND((H283-J283)*I283,0),E282+ROUND((H283-J283)*I283,0)))))","v":3915200},{"$f":"MIN(K287:L287)","v":0},{"$f":"ROUND(SUM(H285+I285)*M283,0)","v":0},{"$f":"SUM(H285:J285)","v":3915200}]
[{"$f":"B285+1","v":120001},null,0.4,{"$f":"B285","v":120000},{"$f":"IF(J283=0,0,E285)","v":23000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H280","v":0},{"$f":"IF(H283>H287,H283-H287,0)","v":9850500},{"$f":"IF(I287>0,ROUND(I287*I283,0),0)","v":3940200},{"$f":"I287-J287","v":5910300},{"$f":"IF(H285>0,ROUND(H285*L283,0),0)","v":0},{"$f":"IF(K287>L287,0,L287-K287)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,35000,0,0,0,0,0,{"$f":"H269","v":9850500},{"$f":"VLOOKUP(H290,A290:C294,3)","v":0.4},{"$f":"INDEX(D290:D294,MATCH(I290,C290:C294,0))","v":120000},{"$f":"INDEX(E290:E294,MATCH(I290,C290:C294,0))","v":23000},{"$f":"IF(H290>H294,VLOOKUP(H290,A290:F294,6),0)","v":0},{"$f":"VLOOKUP(H290,A290:G294,7)","v":0}]
[{"$f":"B290+1","v":35001},60000,0.2,{"$f":"B290","v":35000},{"$f":"(B291-B290)*C291","v":5000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B291+1","v":60001},120000,0.3,{"$f":"B291","v":60000},{"$f":"E291+(B292-B291)*C292","v":23000},0,0,{"$f":"IF(I290=C294,E293+ROUND((H290-J290),0)*I290,IF(I290=C293,E292+ROUND((H290-J290)*I290,0),IF(I290=C292,E291+ROUND((H290-J290)*I290,0),IF(I290=C291,E290+ROUND((H290-J290)*I290,0),E289+ROUND((H290-J290)*I290,0)))))","v":3915200},{"$f":"MIN(K294:L294)","v":0},{"$f":"ROUND(SUM(H292+I292)*M290,0)","v":0},{"$f":"SUM(H292:J292)","v":3915200}]
[{"$f":"B292+1","v":120001},null,0.4,{"$f":"B292","v":120000},{"$f":"IF(J290=0,0,E292)","v":23000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H287","v":0},{"$f":"IF(H290>H294,H290-H294,0)","v":9850500},{"$f":"IF(I294>0,ROUND(I294*I290,0),0)","v":3940200},{"$f":"I294-J294","v":5910300},{"$f":"IF(H292>0,ROUND(H292*L290,0),0)","v":0},{"$f":"IF(K294>L294,0,L294-K294)","v":0}]
[null,null,1995,{"$f":"C295+1","v":1996},null,"1995-96"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C295","v":1995},{"$f":"D295","v":1996}]
[0,40000,0,0,0,0,0,{"$f":"$E$4","v":9850500},{"$f":"VLOOKUP(H298,A298:C302,3)","v":0.4},{"$f":"INDEX(D298:D302,MATCH(I298,C298:C302,0))","v":120000},{"$f":"INDEX(E298:E302,MATCH(I298,C298:C302,0))","v":22000},{"$f":"IF(H298>H302,VLOOKUP(H298,A298:F302,6),0)","v":0},{"$f":"VLOOKUP(H298,A298:G302,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B298,IF($E$3=\"Female\",B305,IF($E$3=\"Senior Citizen\",B312,B319)))","v":40000},0]
[{"$f":"B298+1","v":40001},60000,0.2,{"$f":"B298","v":40000},{"$f":"(B299-B298)*C299","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O298+1","v":40001},60000,0.2]
[{"$f":"B299+1","v":60001},120000,0.3,{"$f":"B299","v":60000},{"$f":"E299+(B300-B299)*C300","v":22000},0,0,{"$f":"IF(I298=C302,E301+ROUND((H298-J298),0)*I298,IF(I298=C301,E300+ROUND((H298-J298)*I298,0),IF(I298=C300,E299+ROUND((H298-J298)*I298,0),IF(I298=C299,E298+ROUND((H298-J298)*I298,0),E297+ROUND((H298-J298)*I298,0)))))","v":3914200},{"$f":"MIN(K302:L302)","v":0},{"$f":"ROUND(SUM(H300+I300)*M298,0)","v":0},{"$f":"SUM(H300:J300)","v":3914200},null,null,{"$f":"O299+1","v":60001},120000,0.3]
[{"$f":"B300+1","v":120001},null,0.4,{"$f":"B300","v":120000},{"$f":"IF(J298=0,0,E300)","v":22000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O300+1","v":120001},0,0.4]
["Surcharge Limit",null,null,null,null,null,null,0,{"$f":"IF(H298>H302,H298-H302,0)","v":9850500},{"$f":"IF(I302>0,ROUND(I302*I298,0),0)","v":3940200},{"$f":"I302-J302","v":5910300},{"$f":"IF(H300>0,ROUND(H300*L298,0),0)","v":0},{"$f":"IF(K302>L302,0,L302-K302)","v":0},{"$f":"O301+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H300,IF($E$3=\"Female\",H307,IF($E$3=\"Senior Citizen\",H314,H321)))","v":3914200}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I300,IF($E$3=\"Female\",I307,IF($E$3=\"Senior Citizen\",I314,I321)))","v":0}]
[0,40000,0,0,0,0,0,{"$f":"H298","v":9850500},{"$f":"VLOOKUP(H305,A305:C309,3)","v":0.4},{"$f":"INDEX(D305:D309,MATCH(I305,C305:C309,0))","v":120000},{"$f":"INDEX(E305:E309,MATCH(I305,C305:C309,0))","v":22000},{"$f":"IF(H305>H309,VLOOKUP(H305,A305:F309,6),0)","v":0},{"$f":"VLOOKUP(H305,A305:G309,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J300,IF($E$3=\"Female\",J307,IF($E$3=\"Senior Citizen\",J314,J321)))","v":0}]
[{"$f":"B305+1","v":40001},60000,0.2,{"$f":"B305","v":40000},{"$f":"(B306-B305)*C306","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K300,IF($E$3=\"Female\",K307,IF($E$3=\"Senior Citizen\",K314,K321)))","v":3914200}]
[{"$f":"B306+1","v":60001},120000,0.3,{"$f":"B306","v":60000},{"$f":"E306+(B307-B306)*C307","v":22000},0,0,{"$f":"IF(I305=C309,E308+ROUND((H305-J305),0)*I305,IF(I305=C308,E307+ROUND((H305-J305)*I305,0),IF(I305=C307,E306+ROUND((H305-J305)*I305,0),IF(I305=C306,E305+ROUND((H305-J305)*I305,0),E304+ROUND((H305-J305)*I305,0)))))","v":3914200},{"$f":"MIN(K309:L309)","v":0},{"$f":"ROUND(SUM(H307+I307)*M305,0)","v":0},{"$f":"SUM(H307:J307)","v":3914200},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A297,IF($E$3=\"Female\",A304,IF($E$3=\"Senior Citizen\",A311,A318)))","v":"Not defined"}]
[{"$f":"B307+1","v":120001},null,0.4,{"$f":"B307","v":120000},{"$f":"IF(J305=0,0,E307)","v":22000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M302,IF($E$3=\"Female\",M309,IF($E$3=\"Senior Citizen\",M316,M323)))","v":0}]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H302","v":0},{"$f":"IF(H305>H309,H305-H309,0)","v":9850500},{"$f":"IF(I309>0,ROUND(I309*I305,0),0)","v":3940200},{"$f":"I309-J309","v":5910300},{"$f":"IF(H307>0,ROUND(H307*L305,0),0)","v":0},{"$f":"IF(K309>L309,0,L309-K309)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K300,IF($E$3=\"Female\",K307,IF($E$3=\"Senior Citizen\",K314,K321)))","v":3914200}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,40000,0,0,0,0,0,{"$f":"H298","v":9850500},{"$f":"VLOOKUP(H312,A312:C316,3)","v":0.4},{"$f":"INDEX(D312:D316,MATCH(I312,C312:C316,0))","v":120000},{"$f":"INDEX(E312:E316,MATCH(I312,C312:C316,0))","v":22000},{"$f":"IF(H312>H316,VLOOKUP(H312,A312:F316,6),0)","v":0},{"$f":"VLOOKUP(H312,A312:G316,7)","v":0}]
[{"$f":"B312+1","v":40001},60000,0.2,{"$f":"B312","v":40000},{"$f":"(B313-B312)*C313","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B313+1","v":60001},120000,0.3,{"$f":"B313","v":60000},{"$f":"E313+(B314-B313)*C314","v":22000},0,0,{"$f":"IF(I312=C316,E315+ROUND((H312-J312),0)*I312,IF(I312=C315,E314+ROUND((H312-J312)*I312,0),IF(I312=C314,E313+ROUND((H312-J312)*I312,0),IF(I312=C313,E312+ROUND((H312-J312)*I312,0),E311+ROUND((H312-J312)*I312,0)))))","v":3914200},{"$f":"MIN(K316:L316)","v":0},{"$f":"ROUND(SUM(H314+I314)*M312,0)","v":0},{"$f":"SUM(H314:J314)","v":3914200}]
[{"$f":"B314+1","v":120001},null,0.4,{"$f":"B314","v":120000},{"$f":"IF(J312=0,0,E314)","v":22000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H309","v":0},{"$f":"IF(H312>H316,H312-H316,0)","v":9850500},{"$f":"IF(I316>0,ROUND(I316*I312,0),0)","v":3940200},{"$f":"I316-J316","v":5910300},{"$f":"IF(H314>0,ROUND(H314*L312,0),0)","v":0},{"$f":"IF(K316>L316,0,L316-K316)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,40000,0,0,0,0,0,{"$f":"H298","v":9850500},{"$f":"VLOOKUP(H319,A319:C323,3)","v":0.4},{"$f":"INDEX(D319:D323,MATCH(I319,C319:C323,0))","v":120000},{"$f":"INDEX(E319:E323,MATCH(I319,C319:C323,0))","v":22000},{"$f":"IF(H319>H323,VLOOKUP(H319,A319:F323,6),0)","v":0},{"$f":"VLOOKUP(H319,A319:G323,7)","v":0}]
[{"$f":"B319+1","v":40001},60000,0.2,{"$f":"B319","v":40000},{"$f":"(B320-B319)*C320","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B320+1","v":60001},120000,0.3,{"$f":"B320","v":60000},{"$f":"E320+(B321-B320)*C321","v":22000},0,0,{"$f":"IF(I319=C323,E322+ROUND((H319-J319),0)*I319,IF(I319=C322,E321+ROUND((H319-J319)*I319,0),IF(I319=C321,E320+ROUND((H319-J319)*I319,0),IF(I319=C320,E319+ROUND((H319-J319)*I319,0),E318+ROUND((H319-J319)*I319,0)))))","v":3914200},{"$f":"MIN(K323:L323)","v":0},{"$f":"ROUND(SUM(H321+I321)*M319,0)","v":0},{"$f":"SUM(H321:J321)","v":3914200}]
[{"$f":"B321+1","v":120001},null,0.4,{"$f":"B321","v":120000},{"$f":"IF(J319=0,0,E321)","v":22000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H316","v":0},{"$f":"IF(H319>H323,H319-H323,0)","v":9850500},{"$f":"IF(I323>0,ROUND(I323*I319,0),0)","v":3940200},{"$f":"I323-J323","v":5910300},{"$f":"IF(H321>0,ROUND(H321*L319,0),0)","v":0},{"$f":"IF(K323>L323,0,L323-K323)","v":0}]
[null,null,1996,{"$f":"C324+1","v":1997},null,"1996-97"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C324","v":1996},{"$f":"D324","v":1997}]
[0,40000,0,0,0,0,0,{"$f":"$E$4","v":9850500},{"$f":"VLOOKUP(H327,A327:C331,3)","v":0.4},{"$f":"INDEX(D327:D331,MATCH(I327,C327:C331,0))","v":120000},{"$f":"INDEX(E327:E331,MATCH(I327,C327:C331,0))","v":21000},{"$f":"IF(H327>H331,VLOOKUP(H327,A327:F331,6),0)","v":0},{"$f":"VLOOKUP(H327,A327:G331,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B327,IF($E$3=\"Female\",B334,IF($E$3=\"Senior Citizen\",B341,B348)))","v":40000},0]
[{"$f":"B327+1","v":40001},60000,0.15,{"$f":"B327","v":40000},{"$f":"(B328-B327)*C328","v":3000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O327+1","v":40001},60000,0.15]
[{"$f":"B328+1","v":60001},120000,0.3,{"$f":"B328","v":60000},{"$f":"E328+(B329-B328)*C329","v":21000},0,0,{"$f":"IF(I327=C331,E330+ROUND((H327-J327),0)*I327,IF(I327=C330,E329+ROUND((H327-J327)*I327,0),IF(I327=C329,E328+ROUND((H327-J327)*I327,0),IF(I327=C328,E327+ROUND((H327-J327)*I327,0),E326+ROUND((H327-J327)*I327,0)))))","v":3913200},{"$f":"MIN(K331:L331)","v":0},{"$f":"ROUND(SUM(H329+I329)*M327,0)","v":0},{"$f":"SUM(H329:J329)","v":3913200},null,null,{"$f":"O328+1","v":60001},120000,0.3]
[{"$f":"B329+1","v":120001},null,0.4,{"$f":"B329","v":120000},{"$f":"IF(J327=0,0,E329)","v":21000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O329+1","v":120001},0,0.4]
["Surcharge Limit",null,null,null,null,null,null,0,{"$f":"IF(H327>H331,H327-H331,0)","v":9850500},{"$f":"IF(I331>0,ROUND(I331*I327,0),0)","v":3940200},{"$f":"I331-J331","v":5910300},{"$f":"IF(H329>0,ROUND(H329*L327,0),0)","v":0},{"$f":"IF(K331>L331,0,L331-K331)","v":0},{"$f":"O330+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H329,IF($E$3=\"Female\",H336,IF($E$3=\"Senior Citizen\",H343,H350)))","v":3913200}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I329,IF($E$3=\"Female\",I336,IF($E$3=\"Senior Citizen\",I343,I350)))","v":0}]
[0,40000,0,0,0,0,0,{"$f":"H327","v":9850500},{"$f":"VLOOKUP(H334,A334:C338,3)","v":0.4},{"$f":"INDEX(D334:D338,MATCH(I334,C334:C338,0))","v":120000},{"$f":"INDEX(E334:E338,MATCH(I334,C334:C338,0))","v":21000},{"$f":"IF(H334>H338,VLOOKUP(H334,A334:F338,6),0)","v":0},{"$f":"VLOOKUP(H334,A334:G338,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J329,IF($E$3=\"Female\",J336,IF($E$3=\"Senior Citizen\",J343,J350)))","v":0}]
[{"$f":"B334+1","v":40001},60000,0.15,{"$f":"B334","v":40000},{"$f":"(B335-B334)*C335","v":3000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K329,IF($E$3=\"Female\",K336,IF($E$3=\"Senior Citizen\",K343,K350)))","v":3913200}]
[{"$f":"B335+1","v":60001},120000,0.3,{"$f":"B335","v":60000},{"$f":"E335+(B336-B335)*C336","v":21000},0,0,{"$f":"IF(I334=C338,E337+ROUND((H334-J334),0)*I334,IF(I334=C337,E336+ROUND((H334-J334)*I334,0),IF(I334=C336,E335+ROUND((H334-J334)*I334,0),IF(I334=C335,E334+ROUND((H334-J334)*I334,0),E333+ROUND((H334-J334)*I334,0)))))","v":3913200},{"$f":"MIN(K338:L338)","v":0},{"$f":"ROUND(SUM(H336+I336)*M334,0)","v":0},{"$f":"SUM(H336:J336)","v":3913200},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A326,IF($E$3=\"Female\",A333,IF($E$3=\"Senior Citizen\",A340,A347)))","v":"Not defined"}]
[{"$f":"B336+1","v":120001},null,0.4,{"$f":"B336","v":120000},{"$f":"IF(J334=0,0,E336)","v":21000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M331,IF($E$3=\"Female\",M338,IF($E$3=\"Senior Citizen\",M345,M352)))","v":0}]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H331","v":0},{"$f":"IF(H334>H338,H334-H338,0)","v":9850500},{"$f":"IF(I338>0,ROUND(I338*I334,0),0)","v":3940200},{"$f":"I338-J338","v":5910300},{"$f":"IF(H336>0,ROUND(H336*L334,0),0)","v":0},{"$f":"IF(K338>L338,0,L338-K338)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K329,IF($E$3=\"Female\",K336,IF($E$3=\"Senior Citizen\",K343,K350)))","v":3913200}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,40000,0,0,0,0,0,{"$f":"H327","v":9850500},{"$f":"VLOOKUP(H341,A341:C345,3)","v":0.4},{"$f":"INDEX(D341:D345,MATCH(I341,C341:C345,0))","v":120000},{"$f":"INDEX(E341:E345,MATCH(I341,C341:C345,0))","v":21000},{"$f":"IF(H341>H345,VLOOKUP(H341,A341:F345,6),0)","v":0},{"$f":"VLOOKUP(H341,A341:G345,7)","v":0}]
[{"$f":"B341+1","v":40001},60000,0.15,{"$f":"B341","v":40000},{"$f":"(B342-B341)*C342","v":3000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B342+1","v":60001},120000,0.3,{"$f":"B342","v":60000},{"$f":"E342+(B343-B342)*C343","v":21000},0,0,{"$f":"IF(I341=C345,E344+ROUND((H341-J341),0)*I341,IF(I341=C344,E343+ROUND((H341-J341)*I341,0),IF(I341=C343,E342+ROUND((H341-J341)*I341,0),IF(I341=C342,E341+ROUND((H341-J341)*I341,0),E340+ROUND((H341-J341)*I341,0)))))","v":3913200},{"$f":"MIN(K345:L345)","v":0},{"$f":"ROUND(SUM(H343+I343)*M341,0)","v":0},{"$f":"SUM(H343:J343)","v":3913200}]
[{"$f":"B343+1","v":120001},null,0.4,{"$f":"B343","v":120000},{"$f":"IF(J341=0,0,E343)","v":21000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H338","v":0},{"$f":"IF(H341>H345,H341-H345,0)","v":9850500},{"$f":"IF(I345>0,ROUND(I345*I341,0),0)","v":3940200},{"$f":"I345-J345","v":5910300},{"$f":"IF(H343>0,ROUND(H343*L341,0),0)","v":0},{"$f":"IF(K345>L345,0,L345-K345)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,40000,0,0,0,0,0,{"$f":"H327","v":9850500},{"$f":"VLOOKUP(H348,A348:C352,3)","v":0.4},{"$f":"INDEX(D348:D352,MATCH(I348,C348:C352,0))","v":120000},{"$f":"INDEX(E348:E352,MATCH(I348,C348:C352,0))","v":21000},{"$f":"IF(H348>H352,VLOOKUP(H348,A348:F352,6),0)","v":0},{"$f":"VLOOKUP(H348,A348:G352,7)","v":0}]
[{"$f":"B348+1","v":40001},60000,0.15,{"$f":"B348","v":40000},{"$f":"(B349-B348)*C349","v":3000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B349+1","v":60001},120000,0.3,{"$f":"B349","v":60000},{"$f":"E349+(B350-B349)*C350","v":21000},0,0,{"$f":"IF(I348=C352,E351+ROUND((H348-J348),0)*I348,IF(I348=C351,E350+ROUND((H348-J348)*I348,0),IF(I348=C350,E349+ROUND((H348-J348)*I348,0),IF(I348=C349,E348+ROUND((H348-J348)*I348,0),E347+ROUND((H348-J348)*I348,0)))))","v":3913200},{"$f":"MIN(K352:L352)","v":0},{"$f":"ROUND(SUM(H350+I350)*M348,0)","v":0},{"$f":"SUM(H350:J350)","v":3913200}]
[{"$f":"B350+1","v":120001},null,0.4,{"$f":"B350","v":120000},{"$f":"IF(J348=0,0,E350)","v":21000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H345","v":0},{"$f":"IF(H348>H352,H348-H352,0)","v":9850500},{"$f":"IF(I352>0,ROUND(I352*I348,0),0)","v":3940200},{"$f":"I352-J352","v":5910300},{"$f":"IF(H350>0,ROUND(H350*L348,0),0)","v":0},{"$f":"IF(K352>L352,0,L352-K352)","v":0}]
[null,null,1997,{"$f":"C353+1","v":1998},null,"1997-98"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C353","v":1997},{"$f":"D353","v":1998}]
[0,40000,0,0,0,0,0,{"$f":"$E$4","v":9850500},{"$f":"VLOOKUP(H356,A356:C360,3)","v":0.3},{"$f":"INDEX(D356:D360,MATCH(I356,C356:C360,0))","v":150000},{"$f":"INDEX(E356:E360,MATCH(I356,C356:C360,0))","v":20000},{"$f":"IF(H356>H360,VLOOKUP(H356,A356:F360,6),0)","v":0},{"$f":"VLOOKUP(H356,A356:G360,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B356,IF($E$3=\"Female\",B363,IF($E$3=\"Senior Citizen\",B370,B377)))","v":40000},0]
[{"$f":"B356+1","v":40001},60000,0.1,{"$f":"B356","v":40000},{"$f":"(B357-B356)*C357","v":2000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O356+1","v":40001},60000,0.1]
[{"$f":"B357+1","v":60001},150000,0.2,{"$f":"B357","v":60000},{"$f":"E357+(B358-B357)*C358","v":20000},0,0,{"$f":"IF(I356=C360,E359+ROUND((H356-J356),0)*I356,IF(I356=C359,E358+ROUND((H356-J356)*I356,0),IF(I356=C358,E357+ROUND((H356-J356)*I356,0),IF(I356=C357,E356+ROUND((H356-J356)*I356,0),E355+ROUND((H356-J356)*I356,0)))))","v":2930150},{"$f":"MIN(K360:L360)","v":0},{"$f":"ROUND(SUM(H358+I358)*M356,0)","v":0},{"$f":"SUM(H358:J358)","v":2930150},null,null,{"$f":"O357+1","v":60001},150000,0.2]
[{"$f":"B358+1","v":150001},null,0.3,{"$f":"B358","v":150000},{"$f":"IF(J356=0,0,E358)","v":20000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O358+1","v":150001},0,0.3]
["Surcharge Limit",null,null,null,null,null,null,0,{"$f":"IF(H356>H360,H356-H360,0)","v":9850500},{"$f":"IF(I360>0,ROUND(I360*I356,0),0)","v":2955150},{"$f":"I360-J360","v":6895350},{"$f":"IF(H358>0,ROUND(H358*L356,0),0)","v":0},{"$f":"IF(K360>L360,0,L360-K360)","v":0},{"$f":"O359+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H358,IF($E$3=\"Female\",H365,IF($E$3=\"Senior Citizen\",H372,H379)))","v":2930150}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I358,IF($E$3=\"Female\",I365,IF($E$3=\"Senior Citizen\",I372,I379)))","v":0}]
[0,40000,0,0,0,0,0,{"$f":"H356","v":9850500},{"$f":"VLOOKUP(H363,A363:C367,3)","v":0.3},{"$f":"INDEX(D363:D367,MATCH(I363,C363:C367,0))","v":150000},{"$f":"INDEX(E363:E367,MATCH(I363,C363:C367,0))","v":20000},{"$f":"IF(H363>H367,VLOOKUP(H363,A363:F367,6),0)","v":0},{"$f":"VLOOKUP(H363,A363:G367,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J358,IF($E$3=\"Female\",J365,IF($E$3=\"Senior Citizen\",J372,J379)))","v":0}]
[{"$f":"B363+1","v":40001},60000,0.1,{"$f":"B363","v":40000},{"$f":"(B364-B363)*C364","v":2000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K358,IF($E$3=\"Female\",K365,IF($E$3=\"Senior Citizen\",K372,K379)))","v":2930150}]
[{"$f":"B364+1","v":60001},150000,0.2,{"$f":"B364","v":60000},{"$f":"E364+(B365-B364)*C365","v":20000},0,0,{"$f":"IF(I363=C367,E366+ROUND((H363-J363),0)*I363,IF(I363=C366,E365+ROUND((H363-J363)*I363,0),IF(I363=C365,E364+ROUND((H363-J363)*I363,0),IF(I363=C364,E363+ROUND((H363-J363)*I363,0),E362+ROUND((H363-J363)*I363,0)))))","v":2930150},{"$f":"MIN(K367:L367)","v":0},{"$f":"ROUND(SUM(H365+I365)*M363,0)","v":0},{"$f":"SUM(H365:J365)","v":2930150},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A355,IF($E$3=\"Female\",A362,IF($E$3=\"Senior Citizen\",A369,A376)))","v":"Not defined"}]
[{"$f":"B365+1","v":150001},null,0.3,{"$f":"B365","v":150000},{"$f":"IF(J363=0,0,E365)","v":20000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M360,IF($E$3=\"Female\",M367,IF($E$3=\"Senior Citizen\",M374,M381)))","v":0}]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H360","v":0},{"$f":"IF(H363>H367,H363-H367,0)","v":9850500},{"$f":"IF(I367>0,ROUND(I367*I363,0),0)","v":2955150},{"$f":"I367-J367","v":6895350},{"$f":"IF(H365>0,ROUND(H365*L363,0),0)","v":0},{"$f":"IF(K367>L367,0,L367-K367)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K358,IF($E$3=\"Female\",K365,IF($E$3=\"Senior Citizen\",K372,K379)))","v":2930150}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,40000,0,0,0,0,0,{"$f":"H356","v":9850500},{"$f":"VLOOKUP(H370,A370:C374,3)","v":0.3},{"$f":"INDEX(D370:D374,MATCH(I370,C370:C374,0))","v":150000},{"$f":"INDEX(E370:E374,MATCH(I370,C370:C374,0))","v":20000},{"$f":"IF(H370>H374,VLOOKUP(H370,A370:F374,6),0)","v":0},{"$f":"VLOOKUP(H370,A370:G374,7)","v":0}]
[{"$f":"B370+1","v":40001},60000,0.1,{"$f":"B370","v":40000},{"$f":"(B371-B370)*C371","v":2000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B371+1","v":60001},150000,0.2,{"$f":"B371","v":60000},{"$f":"E371+(B372-B371)*C372","v":20000},0,0,{"$f":"IF(I370=C374,E373+ROUND((H370-J370),0)*I370,IF(I370=C373,E372+ROUND((H370-J370)*I370,0),IF(I370=C372,E371+ROUND((H370-J370)*I370,0),IF(I370=C371,E370+ROUND((H370-J370)*I370,0),E369+ROUND((H370-J370)*I370,0)))))","v":2930150},{"$f":"MIN(K374:L374)","v":0},{"$f":"ROUND(SUM(H372+I372)*M370,0)","v":0},{"$f":"SUM(H372:J372)","v":2930150}]
[{"$f":"B372+1","v":150001},null,0.3,{"$f":"B372","v":150000},{"$f":"IF(J370=0,0,E372)","v":20000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H367","v":0},{"$f":"IF(H370>H374,H370-H374,0)","v":9850500},{"$f":"IF(I374>0,ROUND(I374*I370,0),0)","v":2955150},{"$f":"I374-J374","v":6895350},{"$f":"IF(H372>0,ROUND(H372*L370,0),0)","v":0},{"$f":"IF(K374>L374,0,L374-K374)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,40000,0,0,0,0,0,{"$f":"H356","v":9850500},{"$f":"VLOOKUP(H377,A377:C381,3)","v":0.3},{"$f":"INDEX(D377:D381,MATCH(I377,C377:C381,0))","v":150000},{"$f":"INDEX(E377:E381,MATCH(I377,C377:C381,0))","v":20000},{"$f":"IF(H377>H381,VLOOKUP(H377,A377:F381,6),0)","v":0},{"$f":"VLOOKUP(H377,A377:G381,7)","v":0}]
[{"$f":"B377+1","v":40001},60000,0.1,{"$f":"B377","v":40000},{"$f":"(B378-B377)*C378","v":2000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B378+1","v":60001},150000,0.2,{"$f":"B378","v":60000},{"$f":"E378+(B379-B378)*C379","v":20000},0,0,{"$f":"IF(I377=C381,E380+ROUND((H377-J377),0)*I377,IF(I377=C380,E379+ROUND((H377-J377)*I377,0),IF(I377=C379,E378+ROUND((H377-J377)*I377,0),IF(I377=C378,E377+ROUND((H377-J377)*I377,0),E376+ROUND((H377-J377)*I377,0)))))","v":2930150},{"$f":"MIN(K381:L381)","v":0},{"$f":"ROUND(SUM(H379+I379)*M377,0)","v":0},{"$f":"SUM(H379:J379)","v":2930150}]
[{"$f":"B379+1","v":150001},null,0.3,{"$f":"B379","v":150000},{"$f":"IF(J377=0,0,E379)","v":20000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H374","v":0},{"$f":"IF(H377>H381,H377-H381,0)","v":9850500},{"$f":"IF(I381>0,ROUND(I381*I377,0),0)","v":2955150},{"$f":"I381-J381","v":6895350},{"$f":"IF(H379>0,ROUND(H379*L377,0),0)","v":0},{"$f":"IF(K381>L381,0,L381-K381)","v":0}]
[null,null,1998,{"$f":"C382+1","v":1999},null,"1998-99"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C382","v":1998},{"$f":"D382","v":1999}]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":9850500},{"$f":"VLOOKUP(H385,A385:C389,3)","v":0.3},{"$f":"INDEX(D385:D389,MATCH(I385,C385:C389,0))","v":150000},{"$f":"INDEX(E385:E389,MATCH(I385,C385:C389,0))","v":19000},{"$f":"IF(H385>H389,VLOOKUP(H385,A385:F389,6),0)","v":0},{"$f":"VLOOKUP(H385,A385:G389,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B385,IF($E$3=\"Female\",B392,IF($E$3=\"Senior Citizen\",B399,B406)))","v":50000},0]
[{"$f":"B385+1","v":50001},60000,0.1,{"$f":"B385","v":50000},{"$f":"(B386-B385)*C386","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O385+1","v":50001},60000,0.1]
[{"$f":"B386+1","v":60001},150000,0.2,{"$f":"B386","v":60000},{"$f":"E386+(B387-B386)*C387","v":19000},0,0,{"$f":"IF(I385=C389,E388+ROUND((H385-J385),0)*I385,IF(I385=C388,E387+ROUND((H385-J385)*I385,0),IF(I385=C387,E386+ROUND((H385-J385)*I385,0),IF(I385=C386,E385+ROUND((H385-J385)*I385,0),E384+ROUND((H385-J385)*I385,0)))))","v":2929150},{"$f":"MIN(K389:L389)","v":0},{"$f":"ROUND(SUM(H387+I387)*M385,0)","v":0},{"$f":"SUM(H387:J387)","v":2929150},null,null,{"$f":"O386+1","v":60001},150000,0.2]
[{"$f":"B387+1","v":150001},null,0.3,{"$f":"B387","v":150000},{"$f":"IF(J385=0,0,E387)","v":19000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O387+1","v":150001},0,0.3]
["Surcharge Limit",null,null,null,null,null,null,0,{"$f":"IF(H385>H389,H385-H389,0)","v":9850500},{"$f":"IF(I389>0,ROUND(I389*I385,0),0)","v":2955150},{"$f":"I389-J389","v":6895350},{"$f":"IF(H387>0,ROUND(H387*L385,0),0)","v":0},{"$f":"IF(K389>L389,0,L389-K389)","v":0},{"$f":"O388+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H387,IF($E$3=\"Female\",H394,IF($E$3=\"Senior Citizen\",H401,H408)))","v":2929150}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I387,IF($E$3=\"Female\",I394,IF($E$3=\"Senior Citizen\",I401,I408)))","v":0}]
[0,50000,0,0,0,0,0,{"$f":"H385","v":9850500},{"$f":"VLOOKUP(H392,A392:C396,3)","v":0.3},{"$f":"INDEX(D392:D396,MATCH(I392,C392:C396,0))","v":150000},{"$f":"INDEX(E392:E396,MATCH(I392,C392:C396,0))","v":19000},{"$f":"IF(H392>H396,VLOOKUP(H392,A392:F396,6),0)","v":0},{"$f":"VLOOKUP(H392,A392:G396,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J387,IF($E$3=\"Female\",J394,IF($E$3=\"Senior Citizen\",J401,J408)))","v":0}]
[{"$f":"B392+1","v":50001},60000,0.1,{"$f":"B392","v":50000},{"$f":"(B393-B392)*C393","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K387,IF($E$3=\"Female\",K394,IF($E$3=\"Senior Citizen\",K401,K408)))","v":2929150}]
[{"$f":"B393+1","v":60001},150000,0.2,{"$f":"B393","v":60000},{"$f":"E393+(B394-B393)*C394","v":19000},0,0,{"$f":"IF(I392=C396,E395+ROUND((H392-J392),0)*I392,IF(I392=C395,E394+ROUND((H392-J392)*I392,0),IF(I392=C394,E393+ROUND((H392-J392)*I392,0),IF(I392=C393,E392+ROUND((H392-J392)*I392,0),E391+ROUND((H392-J392)*I392,0)))))","v":2929150},{"$f":"MIN(K396:L396)","v":0},{"$f":"ROUND(SUM(H394+I394)*M392,0)","v":0},{"$f":"SUM(H394:J394)","v":2929150},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A384,IF($E$3=\"Female\",A391,IF($E$3=\"Senior Citizen\",A398,A405)))","v":"Not defined"}]
[{"$f":"B394+1","v":150001},null,0.3,{"$f":"B394","v":150000},{"$f":"IF(J392=0,0,E394)","v":19000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M389,IF($E$3=\"Female\",M396,IF($E$3=\"Senior Citizen\",M403,M410)))","v":0}]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H389","v":0},{"$f":"IF(H392>H396,H392-H396,0)","v":9850500},{"$f":"IF(I396>0,ROUND(I396*I392,0),0)","v":2955150},{"$f":"I396-J396","v":6895350},{"$f":"IF(H394>0,ROUND(H394*L392,0),0)","v":0},{"$f":"IF(K396>L396,0,L396-K396)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K387,IF($E$3=\"Female\",K394,IF($E$3=\"Senior Citizen\",K401,K408)))","v":2929150}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H385","v":9850500},{"$f":"VLOOKUP(H399,A399:C403,3)","v":0.3},{"$f":"INDEX(D399:D403,MATCH(I399,C399:C403,0))","v":150000},{"$f":"INDEX(E399:E403,MATCH(I399,C399:C403,0))","v":19000},{"$f":"IF(H399>H403,VLOOKUP(H399,A399:F403,6),0)","v":0},{"$f":"VLOOKUP(H399,A399:G403,7)","v":0}]
[{"$f":"B399+1","v":50001},60000,0.1,{"$f":"B399","v":50000},{"$f":"(B400-B399)*C400","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B400+1","v":60001},150000,0.2,{"$f":"B400","v":60000},{"$f":"E400+(B401-B400)*C401","v":19000},0,0,{"$f":"IF(I399=C403,E402+ROUND((H399-J399),0)*I399,IF(I399=C402,E401+ROUND((H399-J399)*I399,0),IF(I399=C401,E400+ROUND((H399-J399)*I399,0),IF(I399=C400,E399+ROUND((H399-J399)*I399,0),E398+ROUND((H399-J399)*I399,0)))))","v":2929150},{"$f":"MIN(K403:L403)","v":0},{"$f":"ROUND(SUM(H401+I401)*M399,0)","v":0},{"$f":"SUM(H401:J401)","v":2929150}]
[{"$f":"B401+1","v":150001},null,0.3,{"$f":"B401","v":150000},{"$f":"IF(J399=0,0,E401)","v":19000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H396","v":0},{"$f":"IF(H399>H403,H399-H403,0)","v":9850500},{"$f":"IF(I403>0,ROUND(I403*I399,0),0)","v":2955150},{"$f":"I403-J403","v":6895350},{"$f":"IF(H401>0,ROUND(H401*L399,0),0)","v":0},{"$f":"IF(K403>L403,0,L403-K403)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H385","v":9850500},{"$f":"VLOOKUP(H406,A406:C410,3)","v":0.3},{"$f":"INDEX(D406:D410,MATCH(I406,C406:C410,0))","v":150000},{"$f":"INDEX(E406:E410,MATCH(I406,C406:C410,0))","v":19000},{"$f":"IF(H406>H410,VLOOKUP(H406,A406:F410,6),0)","v":0},{"$f":"VLOOKUP(H406,A406:G410,7)","v":0}]
[{"$f":"B406+1","v":50001},60000,0.1,{"$f":"B406","v":50000},{"$f":"(B407-B406)*C407","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B407+1","v":60001},150000,0.2,{"$f":"B407","v":60000},{"$f":"E407+(B408-B407)*C408","v":19000},0,0,{"$f":"IF(I406=C410,E409+ROUND((H406-J406),0)*I406,IF(I406=C409,E408+ROUND((H406-J406)*I406,0),IF(I406=C408,E407+ROUND((H406-J406)*I406,0),IF(I406=C407,E406+ROUND((H406-J406)*I406,0),E405+ROUND((H406-J406)*I406,0)))))","v":2929150},{"$f":"MIN(K410:L410)","v":0},{"$f":"ROUND(SUM(H408+I408)*M406,0)","v":0},{"$f":"SUM(H408:J408)","v":2929150}]
[{"$f":"B408+1","v":150001},null,0.3,{"$f":"B408","v":150000},{"$f":"IF(J406=0,0,E408)","v":19000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H403","v":0},{"$f":"IF(H406>H410,H406-H410,0)","v":9850500},{"$f":"IF(I410>0,ROUND(I410*I406,0),0)","v":2955150},{"$f":"I410-J410","v":6895350},{"$f":"IF(H408>0,ROUND(H408*L406,0),0)","v":0},{"$f":"IF(K410>L410,0,L410-K410)","v":0}]
[null,null,1999,{"$f":"C411+1","v":2000},null,"1999-00"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C411","v":1999},{"$f":"D411","v":2000}]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":9850500},{"$f":"VLOOKUP(H414,A414:C418,3)","v":0.3},{"$f":"INDEX(D414:D418,MATCH(I414,C414:C418,0))","v":150000},{"$f":"INDEX(E414:E418,MATCH(I414,C414:C418,0))","v":19000},{"$f":"IF(H414>H418,VLOOKUP(H414,A414:F418,6),0)","v":0.1},{"$f":"VLOOKUP(H414,A414:G418,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B414,IF($E$3=\"Female\",B421,IF($E$3=\"Senior Citizen\",B428,B435)))","v":50000},0]
[{"$f":"B414+1","v":50001},60000,0.1,{"$f":"B414","v":50000},{"$f":"(B415-B414)*C415","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O414+1","v":50001},60000,0.1]
[{"$f":"B415+1","v":60001},150000,0.2,{"$f":"B415","v":60000},{"$f":"E415+(B416-B415)*C416","v":19000},0.1,0,{"$f":"IF(I414=C418,E417+ROUND((H414-J414),0)*I414,IF(I414=C417,E416+ROUND((H414-J414)*I414,0),IF(I414=C416,E415+ROUND((H414-J414)*I414,0),IF(I414=C415,E414+ROUND((H414-J414)*I414,0),E413+ROUND((H414-J414)*I414,0)))))","v":2929150},{"$f":"MIN(K418:L418)","v":292915},{"$f":"ROUND(SUM(H416+I416)*M414,0)","v":0},{"$f":"SUM(H416:J416)","v":3222065},null,null,{"$f":"O415+1","v":60001},150000,0.2]
[{"$f":"B416+1","v":150001},null,0.3,{"$f":"B416","v":150000},{"$f":"IF(J414=0,0,E416)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O416+1","v":150001},0,0.3]
["Surcharge Limit",null,null,60000,null,null,null,60000,{"$f":"IF(H414>H418,H414-H418,0)","v":9790500},{"$f":"IF(I418>0,ROUND(I418*I414,0),0)","v":2937150},{"$f":"I418-J418","v":6853350},{"$f":"IF(H416>0,ROUND(H416*L414,0),0)","v":292915},{"$f":"IF(K418>L418,0,L418-K418)","v":0},{"$f":"O417+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H416,IF($E$3=\"Female\",H423,IF($E$3=\"Senior Citizen\",H430,H437)))","v":2929150}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I416,IF($E$3=\"Female\",I423,IF($E$3=\"Senior Citizen\",I430,I437)))","v":292915}]
[0,50000,0,0,0,0,0,{"$f":"H414","v":9850500},{"$f":"VLOOKUP(H421,A421:C425,3)","v":0.3},{"$f":"INDEX(D421:D425,MATCH(I421,C421:C425,0))","v":150000},{"$f":"INDEX(E421:E425,MATCH(I421,C421:C425,0))","v":19000},{"$f":"IF(H421>H425,VLOOKUP(H421,A421:F425,6),0)","v":0.1},{"$f":"VLOOKUP(H421,A421:G425,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J416,IF($E$3=\"Female\",J423,IF($E$3=\"Senior Citizen\",J430,J437)))","v":0}]
[{"$f":"B421+1","v":50001},60000,0.1,{"$f":"B421","v":50000},{"$f":"(B422-B421)*C422","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K416,IF($E$3=\"Female\",K423,IF($E$3=\"Senior Citizen\",K430,K437)))","v":3222065}]
[{"$f":"B422+1","v":60001},150000,0.2,{"$f":"B422","v":60000},{"$f":"E422+(B423-B422)*C423","v":19000},0.1,0,{"$f":"IF(I421=C425,E424+ROUND((H421-J421),0)*I421,IF(I421=C424,E423+ROUND((H421-J421)*I421,0),IF(I421=C423,E422+ROUND((H421-J421)*I421,0),IF(I421=C422,E421+ROUND((H421-J421)*I421,0),E420+ROUND((H421-J421)*I421,0)))))","v":2929150},{"$f":"MIN(K425:L425)","v":292915},{"$f":"ROUND(SUM(H423+I423)*M421,0)","v":0},{"$f":"SUM(H423:J423)","v":3222065},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A413,IF($E$3=\"Female\",A420,IF($E$3=\"Senior Citizen\",A427,A434)))","v":"Not defined"}]
[{"$f":"B423+1","v":150001},null,0.3,{"$f":"B423","v":150000},{"$f":"IF(J421=0,0,E423)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M418,IF($E$3=\"Female\",M425,IF($E$3=\"Senior Citizen\",M432,M439)))","v":0}]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H418","v":60000},{"$f":"IF(H421>H425,H421-H425,0)","v":9790500},{"$f":"IF(I425>0,ROUND(I425*I421,0),0)","v":2937150},{"$f":"I425-J425","v":6853350},{"$f":"IF(H423>0,ROUND(H423*L421,0),0)","v":292915},{"$f":"IF(K425>L425,0,L425-K425)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K416,IF($E$3=\"Female\",K423,IF($E$3=\"Senior Citizen\",K430,K437)))","v":3222065}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H414","v":9850500},{"$f":"VLOOKUP(H428,A428:C432,3)","v":0.3},{"$f":"INDEX(D428:D432,MATCH(I428,C428:C432,0))","v":150000},{"$f":"INDEX(E428:E432,MATCH(I428,C428:C432,0))","v":19000},{"$f":"IF(H428>H432,VLOOKUP(H428,A428:F432,6),0)","v":0.1},{"$f":"VLOOKUP(H428,A428:G432,7)","v":0}]
[{"$f":"B428+1","v":50001},60000,0.1,{"$f":"B428","v":50000},{"$f":"(B429-B428)*C429","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B429+1","v":60001},150000,0.2,{"$f":"B429","v":60000},{"$f":"E429+(B430-B429)*C430","v":19000},0.1,0,{"$f":"IF(I428=C432,E431+ROUND((H428-J428),0)*I428,IF(I428=C431,E430+ROUND((H428-J428)*I428,0),IF(I428=C430,E429+ROUND((H428-J428)*I428,0),IF(I428=C429,E428+ROUND((H428-J428)*I428,0),E427+ROUND((H428-J428)*I428,0)))))","v":2929150},{"$f":"MIN(K432:L432)","v":292915},{"$f":"ROUND(SUM(H430+I430)*M428,0)","v":0},{"$f":"SUM(H430:J430)","v":3222065}]
[{"$f":"B430+1","v":150001},null,0.3,{"$f":"B430","v":150000},{"$f":"IF(J428=0,0,E430)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H425","v":60000},{"$f":"IF(H428>H432,H428-H432,0)","v":9790500},{"$f":"IF(I432>0,ROUND(I432*I428,0),0)","v":2937150},{"$f":"I432-J432","v":6853350},{"$f":"IF(H430>0,ROUND(H430*L428,0),0)","v":292915},{"$f":"IF(K432>L432,0,L432-K432)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H414","v":9850500},{"$f":"VLOOKUP(H435,A435:C439,3)","v":0.3},{"$f":"INDEX(D435:D439,MATCH(I435,C435:C439,0))","v":150000},{"$f":"INDEX(E435:E439,MATCH(I435,C435:C439,0))","v":19000},{"$f":"IF(H435>H439,VLOOKUP(H435,A435:F439,6),0)","v":0.1},{"$f":"VLOOKUP(H435,A435:G439,7)","v":0}]
[{"$f":"B435+1","v":50001},60000,0.1,{"$f":"B435","v":50000},{"$f":"(B436-B435)*C436","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B436+1","v":60001},150000,0.2,{"$f":"B436","v":60000},{"$f":"E436+(B437-B436)*C437","v":19000},0.1,0,{"$f":"IF(I435=C439,E438+ROUND((H435-J435),0)*I435,IF(I435=C438,E437+ROUND((H435-J435)*I435,0),IF(I435=C437,E436+ROUND((H435-J435)*I435,0),IF(I435=C436,E435+ROUND((H435-J435)*I435,0),E434+ROUND((H435-J435)*I435,0)))))","v":2929150},{"$f":"MIN(K439:L439)","v":292915},{"$f":"ROUND(SUM(H437+I437)*M435,0)","v":0},{"$f":"SUM(H437:J437)","v":3222065}]
[{"$f":"B437+1","v":150001},null,0.3,{"$f":"B437","v":150000},{"$f":"IF(J435=0,0,E437)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H432","v":60000},{"$f":"IF(H435>H439,H435-H439,0)","v":9790500},{"$f":"IF(I439>0,ROUND(I439*I435,0),0)","v":2937150},{"$f":"I439-J439","v":6853350},{"$f":"IF(H437>0,ROUND(H437*L435,0),0)","v":292915},{"$f":"IF(K439>L439,0,L439-K439)","v":0}]
[null,null,2000,{"$f":"C440+1","v":2001},null,"2000-01"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C440","v":2000},{"$f":"D440","v":2001}]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":9850500},{"$f":"VLOOKUP(H443,A443:C447,3)","v":0.3},{"$f":"INDEX(D443:D447,MATCH(I443,C443:C447,0))","v":150000},{"$f":"INDEX(E443:E447,MATCH(I443,C443:C447,0))","v":19000},{"$f":"IF(H443>H447,VLOOKUP(H443,A443:F447,6),0)","v":0.17},{"$f":"VLOOKUP(H443,A443:G447,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B443,IF($E$3=\"Female\",B450,IF($E$3=\"Senior Citizen\",B457,B464)))","v":50000},0]
[{"$f":"B443+1","v":50001},60000,0.1,{"$f":"B443","v":50000},{"$f":"(B444-B443)*C444","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O443+1","v":50001},60000,0.1]
[{"$f":"B444+1","v":60001},150000,0.2,{"$f":"B444","v":60000},{"$f":"E444+(B445-B444)*C445","v":19000},0.12,0,{"$f":"IF(I443=C447,E446+ROUND((H443-J443),0)*I443,IF(I443=C446,E445+ROUND((H443-J443)*I443,0),IF(I443=C445,E444+ROUND((H443-J443)*I443,0),IF(I443=C444,E443+ROUND((H443-J443)*I443,0),E442+ROUND((H443-J443)*I443,0)))))","v":2929150},{"$f":"MIN(K447:L447)","v":497956},{"$f":"ROUND(SUM(H445+I445)*M443,0)","v":0},{"$f":"SUM(H445:J445)","v":3427106},null,null,{"$f":"O444+1","v":60001},150000,0.2]
[{"$f":"B445+1","v":150001},null,0.3,{"$f":"B445","v":150000},{"$f":"IF(J443=0,0,E445)","v":19000},0.17,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O445+1","v":150001},0,0.3]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"IF(H443>150000,150000,60000)","v":150000},{"$f":"IF(H443>H447,H443-H447,0)","v":9700500},{"$f":"IF(I447>0,ROUND(I447*I443,0),0)","v":2910150},{"$f":"I447-J447","v":6790350},{"$f":"IF(H445>0,ROUND(H445*L443,0),0)","v":497956},{"$f":"IF(K447>L447,0,L447-K447)","v":0},{"$f":"O446+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H445,IF($E$3=\"Female\",H452,IF($E$3=\"Senior Citizen\",H459,H466)))","v":2929150}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I445,IF($E$3=\"Female\",I452,IF($E$3=\"Senior Citizen\",I459,I466)))","v":497956}]
[0,50000,0,0,0,0,0,{"$f":"H443","v":9850500},{"$f":"VLOOKUP(H450,A450:C454,3)","v":0.3},{"$f":"INDEX(D450:D454,MATCH(I450,C450:C454,0))","v":150000},{"$f":"INDEX(E450:E454,MATCH(I450,C450:C454,0))","v":19000},{"$f":"IF(H450>H454,VLOOKUP(H450,A450:F454,6),0)","v":0.17},{"$f":"VLOOKUP(H450,A450:G454,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J445,IF($E$3=\"Female\",J452,IF($E$3=\"Senior Citizen\",J459,J466)))","v":0}]
[{"$f":"B450+1","v":50001},60000,0.1,{"$f":"B450","v":50000},{"$f":"(B451-B450)*C451","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K445,IF($E$3=\"Female\",K452,IF($E$3=\"Senior Citizen\",K459,K466)))","v":3427106}]
[{"$f":"B451+1","v":60001},150000,0.2,{"$f":"B451","v":60000},{"$f":"E451+(B452-B451)*C452","v":19000},0.12,0,{"$f":"IF(I450=C454,E453+ROUND((H450-J450),0)*I450,IF(I450=C453,E452+ROUND((H450-J450)*I450,0),IF(I450=C452,E451+ROUND((H450-J450)*I450,0),IF(I450=C451,E450+ROUND((H450-J450)*I450,0),E449+ROUND((H450-J450)*I450,0)))))","v":2929150},{"$f":"MIN(K454:L454)","v":497956},{"$f":"ROUND(SUM(H452+I452)*M450,0)","v":0},{"$f":"SUM(H452:J452)","v":3427106},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A442,IF($E$3=\"Female\",A449,IF($E$3=\"Senior Citizen\",A456,A463)))","v":"(Above 65 years)"}]
[{"$f":"B452+1","v":150001},null,0.3,{"$f":"B452","v":150000},{"$f":"IF(J450=0,0,E452)","v":19000},0.17,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M447,IF($E$3=\"Female\",M454,IF($E$3=\"Senior Citizen\",M461,M468)))","v":0}]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"IF(H450>150000,150000,60000)","v":150000},{"$f":"IF(H450>H454,H450-H454,0)","v":9700500},{"$f":"IF(I454>0,ROUND(I454*I450,0),0)","v":2910150},{"$f":"I454-J454","v":6790350},{"$f":"IF(H452>0,ROUND(H452*L450,0),0)","v":497956},{"$f":"IF(K454>L454,0,L454-K454)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K445,IF($E$3=\"Female\",K452,IF($E$3=\"Senior Citizen\",K459,K466)))","v":3427106}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 65 years)"]
[0,50000,0,0,0,0,0,{"$f":"H443","v":9850500},{"$f":"VLOOKUP(H457,A457:C461,3)","v":0.3},{"$f":"INDEX(D457:D461,MATCH(I457,C457:C461,0))","v":150000},{"$f":"INDEX(E457:E461,MATCH(I457,C457:C461,0))","v":19000},{"$f":"IF(H457>H461,VLOOKUP(H457,A457:F461,6),0)","v":0.17},{"$f":"VLOOKUP(H457,A457:G461,7)","v":0}]
[{"$f":"B457+1","v":50001},60000,0.1,{"$f":"B457","v":50000},{"$f":"(B458-B457)*C458","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B458+1","v":60001},150000,0.2,{"$f":"B458","v":60000},{"$f":"E458+(B459-B458)*C459","v":19000},0.12,0,{"$f":"IF(I457=C461,E460+ROUND((H457-J457),0)*I457,IF(I457=C460,E459+ROUND((H457-J457)*I457,0),IF(I457=C459,E458+ROUND((H457-J457)*I457,0),IF(I457=C458,E457+ROUND((H457-J457)*I457,0),E456+ROUND((H457-J457)*I457,0)))))","v":2929150},{"$f":"MIN(K461:L461)","v":497956},{"$f":"ROUND(SUM(H459+I459)*M457,0)","v":0},{"$f":"SUM(H459:J459)","v":3427106}]
[{"$f":"B459+1","v":150001},null,0.3,{"$f":"B459","v":150000},{"$f":"IF(J457=0,0,E459)","v":19000},0.17,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"IF(H457>150000,150000,60000)","v":150000},{"$f":"IF(H457>H461,H457-H461,0)","v":9700500},{"$f":"IF(I461>0,ROUND(I461*I457,0),0)","v":2910150},{"$f":"I461-J461","v":6790350},{"$f":"IF(H459>0,ROUND(H459*L457,0),0)","v":497956},{"$f":"IF(K461>L461,0,L461-K461)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H457","v":9850500},{"$f":"VLOOKUP(H464,A464:C468,3)","v":0.3},{"$f":"INDEX(D464:D468,MATCH(I464,C464:C468,0))","v":150000},{"$f":"INDEX(E464:E468,MATCH(I464,C464:C468,0))","v":19000},{"$f":"IF(H464>H468,VLOOKUP(H464,A464:F468,6),0)","v":0.17},{"$f":"VLOOKUP(H464,A464:G468,7)","v":0}]
[{"$f":"B464+1","v":50001},60000,0.1,{"$f":"B464","v":50000},{"$f":"(B465-B464)*C465","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B465+1","v":60001},150000,0.2,{"$f":"B465","v":60000},{"$f":"E465+(B466-B465)*C466","v":19000},0.12,0,{"$f":"IF(I464=C468,E467+ROUND((H464-J464),0)*I464,IF(I464=C467,E466+ROUND((H464-J464)*I464,0),IF(I464=C466,E465+ROUND((H464-J464)*I464,0),IF(I464=C465,E464+ROUND((H464-J464)*I464,0),E463+ROUND((H464-J464)*I464,0)))))","v":2929150},{"$f":"MIN(K468:L468)","v":497956},{"$f":"ROUND(SUM(H466+I466)*M464,0)","v":0},{"$f":"SUM(H466:J466)","v":3427106}]
[{"$f":"B466+1","v":150001},null,0.3,{"$f":"B466","v":150000},{"$f":"IF(J464=0,0,E466)","v":19000},0.17,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"IF(H464>150000,150000,60000)","v":150000},{"$f":"IF(H464>H468,H464-H468,0)","v":9700500},{"$f":"IF(I468>0,ROUND(I468*I464,0),0)","v":2910150},{"$f":"I468-J468","v":6790350},{"$f":"IF(H466>0,ROUND(H466*L464,0),0)","v":497956},{"$f":"IF(K468>L468,0,L468-K468)","v":0}]
[null,null,2001,{"$f":"C469+1","v":2002},null,"2001-02"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C469","v":2001},{"$f":"D469","v":2002}]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":9850500},{"$f":"VLOOKUP(H472,A472:C476,3)","v":0.3},{"$f":"INDEX(D472:D476,MATCH(I472,C472:C476,0))","v":150000},{"$f":"INDEX(E472:E476,MATCH(I472,C472:C476,0))","v":19000},{"$f":"IF(H472>H476,VLOOKUP(H472,A472:F476,6),0)","v":0.02},{"$f":"VLOOKUP(H472,A472:G476,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B472,IF($E$3=\"Female\",B479,IF($E$3=\"Senior Citizen\",B486,B493)))","v":50000},0]
[{"$f":"B472+1","v":50001},60000,0.1,{"$f":"B472","v":50000},{"$f":"(B473-B472)*C473","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O472+1","v":50001},60000,0.1]
[{"$f":"B473+1","v":60001},150000,0.2,{"$f":"B473","v":60000},{"$f":"E473+(B474-B473)*C474","v":19000},0.02,0,{"$f":"IF(I472=C476,E475+ROUND((H472-J472),0)*I472,IF(I472=C475,E474+ROUND((H472-J472)*I472,0),IF(I472=C474,E473+ROUND((H472-J472)*I472,0),IF(I472=C473,E472+ROUND((H472-J472)*I472,0),E471+ROUND((H472-J472)*I472,0)))))","v":2929150},{"$f":"MIN(K476:L476)","v":58583},{"$f":"ROUND(SUM(H474+I474)*M472,0)","v":0},{"$f":"SUM(H474:J474)","v":2987733},null,null,{"$f":"O473+1","v":60001},150000,0.2]
[{"$f":"B474+1","v":150001},null,0.3,{"$f":"B474","v":150000},{"$f":"IF(J472=0,0,E474)","v":19000},0.02,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O474+1","v":150001},0,0.3]
["Surcharge Limit",null,null,60000,null,null,null,60000,{"$f":"IF(H472>H476,H472-H476,0)","v":9790500},{"$f":"IF(I476>0,ROUND(I476*I472,0),0)","v":2937150},{"$f":"I476-J476","v":6853350},{"$f":"IF(H474>0,ROUND(H474*L472,0),0)","v":58583},{"$f":"IF(K476>L476,0,L476-K476)","v":0},{"$f":"O475+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H474,IF($E$3=\"Female\",H481,IF($E$3=\"Senior Citizen\",H488,H495)))","v":2929150}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I474,IF($E$3=\"Female\",I481,IF($E$3=\"Senior Citizen\",I488,I495)))","v":292915}]
[0,50000,0,0,0,0,0,{"$f":"H472","v":9850500},{"$f":"VLOOKUP(H479,A479:C483,3)","v":0.3},{"$f":"INDEX(D479:D483,MATCH(I479,C479:C483,0))","v":150000},{"$f":"INDEX(E479:E483,MATCH(I479,C479:C483,0))","v":19000},{"$f":"IF(H479>H483,VLOOKUP(H479,A479:F483,6),0)","v":0.02},{"$f":"VLOOKUP(H479,A479:G483,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J474,IF($E$3=\"Female\",J481,IF($E$3=\"Senior Citizen\",J488,J495)))","v":0}]
[{"$f":"B479+1","v":50001},60000,0.1,{"$f":"B479","v":50000},{"$f":"(B480-B479)*C480","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K474,IF($E$3=\"Female\",K481,IF($E$3=\"Senior Citizen\",K488,K495)))","v":3222065}]
[{"$f":"B480+1","v":60001},150000,0.2,{"$f":"B480","v":60000},{"$f":"E480+(B481-B480)*C481","v":19000},0.02,0,{"$f":"IF(I479=C483,E482+ROUND((H479-J479),0)*I479,IF(I479=C482,E481+ROUND((H479-J479)*I479,0),IF(I479=C481,E480+ROUND((H479-J479)*I479,0),IF(I479=C480,E479+ROUND((H479-J479)*I479,0),E478+ROUND((H479-J479)*I479,0)))))","v":2929150},{"$f":"MIN(K483:L483)","v":58583},{"$f":"ROUND(SUM(H481+I481)*M479,0)","v":0},{"$f":"SUM(H481:J481)","v":2987733},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A471,IF($E$3=\"Female\",A478,IF($E$3=\"Senior Citizen\",A485,A492)))","v":"(Above 65 years)"}]
[{"$f":"B481+1","v":150001},null,0.3,{"$f":"B481","v":150000},{"$f":"IF(J479=0,0,E481)","v":19000},0.02,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M476,IF($E$3=\"Female\",M483,IF($E$3=\"Senior Citizen\",M490,M497)))","v":0}]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H476","v":60000},{"$f":"IF(H479>H483,H479-H483,0)","v":9790500},{"$f":"IF(I483>0,ROUND(I483*I479,0),0)","v":2937150},{"$f":"I483-J483","v":6853350},{"$f":"IF(H481>0,ROUND(H481*L479,0),0)","v":58583},{"$f":"IF(K483>L483,0,L483-K483)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K474,IF($E$3=\"Female\",K481,IF($E$3=\"Senior Citizen\",K488,K495)))","v":3222065}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 65 years)"]
[0,50000,0,0,0,0,0,{"$f":"H472","v":9850500},{"$f":"VLOOKUP(H486,A486:C490,3)","v":0.3},{"$f":"INDEX(D486:D490,MATCH(I486,C486:C490,0))","v":150000},{"$f":"INDEX(E486:E490,MATCH(I486,C486:C490,0))","v":19000},{"$f":"IF(H486>H490,VLOOKUP(H486,A486:F490,6),0)","v":0.1},{"$f":"VLOOKUP(H486,A486:G490,7)","v":0}]
[{"$f":"B486+1","v":50001},60000,0.1,{"$f":"B486","v":50000},{"$f":"(B487-B486)*C487","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B487+1","v":60001},150000,0.2,{"$f":"B487","v":60000},{"$f":"E487+(B488-B487)*C488","v":19000},0.1,0,{"$f":"IF(I486=C490,E489+ROUND((H486-J486),0)*I486,IF(I486=C489,E488+ROUND((H486-J486)*I486,0),IF(I486=C488,E487+ROUND((H486-J486)*I486,0),IF(I486=C487,E486+ROUND((H486-J486)*I486,0),E485+ROUND((H486-J486)*I486,0)))))","v":2929150},{"$f":"MIN(K490:L490)","v":292915},{"$f":"ROUND(SUM(H488+I488)*M486,0)","v":0},{"$f":"SUM(H488:J488)","v":3222065}]
[{"$f":"B488+1","v":150001},null,0.3,{"$f":"B488","v":150000},{"$f":"IF(J486=0,0,E488)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H483","v":60000},{"$f":"IF(H486>H490,H486-H490,0)","v":9790500},{"$f":"IF(I490>0,ROUND(I490*I486,0),0)","v":2937150},{"$f":"I490-J490","v":6853350},{"$f":"IF(H488>0,ROUND(H488*L486,0),0)","v":292915},{"$f":"IF(K490>L490,0,L490-K490)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H472","v":9850500},{"$f":"VLOOKUP(H493,A493:C497,3)","v":0.3},{"$f":"INDEX(D493:D497,MATCH(I493,C493:C497,0))","v":150000},{"$f":"INDEX(E493:E497,MATCH(I493,C493:C497,0))","v":19000},{"$f":"IF(H493>H497,VLOOKUP(H493,A493:F497,6),0)","v":0.02},{"$f":"VLOOKUP(H493,A493:G497,7)","v":0}]
[{"$f":"B493+1","v":50001},60000,0.1,{"$f":"B493","v":50000},{"$f":"(B494-B493)*C494","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B494+1","v":60001},150000,0.2,{"$f":"B494","v":60000},{"$f":"E494+(B495-B494)*C495","v":19000},0.02,0,{"$f":"IF(I493=C497,E496+ROUND((H493-J493),0)*I493,IF(I493=C496,E495+ROUND((H493-J493)*I493,0),IF(I493=C495,E494+ROUND((H493-J493)*I493,0),IF(I493=C494,E493+ROUND((H493-J493)*I493,0),E492+ROUND((H493-J493)*I493,0)))))","v":2929150},{"$f":"MIN(K497:L497)","v":58583},{"$f":"ROUND(SUM(H495+I495)*M493,0)","v":0},{"$f":"SUM(H495:J495)","v":2987733}]
[{"$f":"B495+1","v":150001},null,0.3,{"$f":"B495","v":150000},{"$f":"IF(J493=0,0,E495)","v":19000},0.02,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H490","v":60000},{"$f":"IF(H493>H497,H493-H497,0)","v":9790500},{"$f":"IF(I497>0,ROUND(I497*I493,0),0)","v":2937150},{"$f":"I497-J497","v":6853350},{"$f":"IF(H495>0,ROUND(H495*L493,0),0)","v":58583},{"$f":"IF(K497>L497,0,L497-K497)","v":0}]
[null,null,2002,{"$f":"C498+1","v":2003},null,"2002-03"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C498","v":2002},{"$f":"D498","v":2003}]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":9850500},{"$f":"VLOOKUP(H501,A501:C505,3)","v":0.3},{"$f":"INDEX(D501:D505,MATCH(I501,C501:C505,0))","v":150000},{"$f":"INDEX(E501:E505,MATCH(I501,C501:C505,0))","v":19000},{"$f":"IF(H501>H505,VLOOKUP(H501,A501:F505,6),0)","v":0.05},{"$f":"VLOOKUP(H501,A501:G505,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B501,IF($E$3=\"Female\",B508,IF($E$3=\"Senior Citizen\",B515,B522)))","v":50000},0]
[{"$f":"B501+1","v":50001},60000,0.1,{"$f":"B501","v":50000},{"$f":"(B502-B501)*C502","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O501+1","v":50001},60000,0.1]
[{"$f":"B502+1","v":60001},150000,0.2,{"$f":"B502","v":60000},{"$f":"E502+(B503-B502)*C503","v":19000},0.05,0,{"$f":"IF(I501=C505,E504+ROUND((H501-J501),0)*I501,IF(I501=C504,E503+ROUND((H501-J501)*I501,0),IF(I501=C503,E502+ROUND((H501-J501)*I501,0),IF(I501=C502,E501+ROUND((H501-J501)*I501,0),E500+ROUND((H501-J501)*I501,0)))))","v":2929150},{"$f":"MIN(K505:L505)","v":146458},{"$f":"ROUND(SUM(H503+I503)*M501,0)","v":0},{"$f":"SUM(H503:J503)","v":3075608},null,null,{"$f":"O502+1","v":60001},150000,0.2]
[{"$f":"B503+1","v":150001},null,0.3,{"$f":"B503","v":150000},{"$f":"IF(J501=0,0,E503)","v":19000},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O503+1","v":150001},0,0.3]
["Surcharge Limit",null,null,60000,null,null,null,60000,{"$f":"IF(H501>H505,H501-H505,0)","v":9790500},{"$f":"IF(I505>0,ROUND(I505*I501,0),0)","v":2937150},{"$f":"I505-J505","v":6853350},{"$f":"IF(H503>0,ROUND(H503*L501,0),0)","v":146458},{"$f":"IF(K505>L505,0,L505-K505)","v":0},{"$f":"O504+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H503,IF($E$3=\"Female\",H510,IF($E$3=\"Senior Citizen\",H517,H524)))","v":2929150}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I503,IF($E$3=\"Female\",I510,IF($E$3=\"Senior Citizen\",I517,I524)))","v":146458}]
[0,50000,0,0,0,0,0,{"$f":"H501","v":9850500},{"$f":"VLOOKUP(H508,A508:C512,3)","v":0.3},{"$f":"INDEX(D508:D512,MATCH(I508,C508:C512,0))","v":150000},{"$f":"INDEX(E508:E512,MATCH(I508,C508:C512,0))","v":19000},{"$f":"IF(H508>H512,VLOOKUP(H508,A508:F512,6),0)","v":0.05},{"$f":"VLOOKUP(H508,A508:G512,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J503,IF($E$3=\"Female\",J510,IF($E$3=\"Senior Citizen\",J517,J524)))","v":0}]
[{"$f":"B508+1","v":50001},60000,0.1,{"$f":"B508","v":50000},{"$f":"(B509-B508)*C509","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K503,IF($E$3=\"Female\",K510,IF($E$3=\"Senior Citizen\",K517,K524)))","v":3075608}]
[{"$f":"B509+1","v":60001},150000,0.2,{"$f":"B509","v":60000},{"$f":"E509+(B510-B509)*C510","v":19000},0.05,0,{"$f":"IF(I508=C512,E511+ROUND((H508-J508),0)*I508,IF(I508=C511,E510+ROUND((H508-J508)*I508,0),IF(I508=C510,E509+ROUND((H508-J508)*I508,0),IF(I508=C509,E508+ROUND((H508-J508)*I508,0),E507+ROUND((H508-J508)*I508,0)))))","v":2929150},{"$f":"MIN(K512:L512)","v":146458},{"$f":"ROUND(SUM(H510+I510)*M508,0)","v":0},{"$f":"SUM(H510:J510)","v":3075608},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A500,IF($E$3=\"Female\",A507,IF($E$3=\"Senior Citizen\",A514,A521)))","v":"(Above 65 years)"}]
[{"$f":"B510+1","v":150001},null,0.3,{"$f":"B510","v":150000},{"$f":"IF(J508=0,0,E510)","v":19000},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M505,IF($E$3=\"Female\",M512,IF($E$3=\"Senior Citizen\",M519,M526)))","v":0}]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H505","v":60000},{"$f":"IF(H508>H512,H508-H512,0)","v":9790500},{"$f":"IF(I512>0,ROUND(I512*I508,0),0)","v":2937150},{"$f":"I512-J512","v":6853350},{"$f":"IF(H510>0,ROUND(H510*L508,0),0)","v":146458},{"$f":"IF(K512>L512,0,L512-K512)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K503,IF($E$3=\"Female\",K510,IF($E$3=\"Senior Citizen\",K517,K524)))","v":3075608}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 65 years)"]
[0,50000,0,0,0,0,0,{"$f":"H501","v":9850500},{"$f":"VLOOKUP(H515,A515:C519,3)","v":0.3},{"$f":"INDEX(D515:D519,MATCH(I515,C515:C519,0))","v":150000},{"$f":"INDEX(E515:E519,MATCH(I515,C515:C519,0))","v":19000},{"$f":"IF(H515>H519,VLOOKUP(H515,A515:F519,6),0)","v":0.05},{"$f":"VLOOKUP(H515,A515:G519,7)","v":0}]
[{"$f":"B515+1","v":50001},60000,0.1,{"$f":"B515","v":50000},{"$f":"(B516-B515)*C516","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B516+1","v":60001},150000,0.2,{"$f":"B516","v":60000},{"$f":"E516+(B517-B516)*C517","v":19000},0.05,0,{"$f":"IF(I515=C519,E518+ROUND((H515-J515),0)*I515,IF(I515=C518,E517+ROUND((H515-J515)*I515,0),IF(I515=C517,E516+ROUND((H515-J515)*I515,0),IF(I515=C516,E515+ROUND((H515-J515)*I515,0),E514+ROUND((H515-J515)*I515,0)))))","v":2929150},{"$f":"MIN(K519:L519)","v":146458},{"$f":"ROUND(SUM(H517+I517)*M515,0)","v":0},{"$f":"SUM(H517:J517)","v":3075608}]
[{"$f":"B517+1","v":150001},null,0.3,{"$f":"B517","v":150000},{"$f":"IF(J515=0,0,E517)","v":19000},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H512","v":60000},{"$f":"IF(H515>H519,H515-H519,0)","v":9790500},{"$f":"IF(I519>0,ROUND(I519*I515,0),0)","v":2937150},{"$f":"I519-J519","v":6853350},{"$f":"IF(H517>0,ROUND(H517*L515,0),0)","v":146458},{"$f":"IF(K519>L519,0,L519-K519)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H501","v":9850500},{"$f":"VLOOKUP(H522,A522:C526,3)","v":0.3},{"$f":"INDEX(D522:D526,MATCH(I522,C522:C526,0))","v":150000},{"$f":"INDEX(E522:E526,MATCH(I522,C522:C526,0))","v":19000},{"$f":"IF(H522>H526,VLOOKUP(H522,A522:F526,6),0)","v":0.05},{"$f":"VLOOKUP(H522,A522:G526,7)","v":0}]
[{"$f":"B522+1","v":50001},60000,0.1,{"$f":"B522","v":50000},{"$f":"(B523-B522)*C523","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B523+1","v":60001},150000,0.2,{"$f":"B523","v":60000},{"$f":"E523+(B524-B523)*C524","v":19000},0.05,0,{"$f":"IF(I522=C526,E525+ROUND((H522-J522),0)*I522,IF(I522=C525,E524+ROUND((H522-J522)*I522,0),IF(I522=C524,E523+ROUND((H522-J522)*I522,0),IF(I522=C523,E522+ROUND((H522-J522)*I522,0),E521+ROUND((H522-J522)*I522,0)))))","v":2929150},{"$f":"MIN(K526:L526)","v":146458},{"$f":"ROUND(SUM(H524+I524)*M522,0)","v":0},{"$f":"SUM(H524:J524)","v":3075608}]
[{"$f":"B524+1","v":150001},null,0.3,{"$f":"B524","v":150000},{"$f":"IF(J522=0,0,E524)","v":19000},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H519","v":60000},{"$f":"IF(H522>H526,H522-H526,0)","v":9790500},{"$f":"IF(I526>0,ROUND(I526*I522,0),0)","v":2937150},{"$f":"I526-J526","v":6853350},{"$f":"IF(H524>0,ROUND(H524*L522,0),0)","v":146458},{"$f":"IF(K526>L526,0,L526-K526)","v":0}]
[null,null,2003,{"$f":"C527+1","v":2004},null,"2003-04"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C527","v":2003},{"$f":"D527","v":2004}]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":9850500},{"$f":"VLOOKUP(H530,A530:C534,3)","v":0.3},{"$f":"INDEX(D530:D534,MATCH(I530,C530:C534,0))","v":150000},{"$f":"INDEX(E530:E534,MATCH(I530,C530:C534,0))","v":19000},{"$f":"IF(H530>H534,VLOOKUP(H530,A530:F534,6),0)","v":0.1},{"$f":"VLOOKUP(H530,A530:G534,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B530,IF($E$3=\"Female\",B537,IF($E$3=\"Senior Citizen\",B544,B551)))","v":50000},0]
[{"$f":"B530+1","v":50001},60000,0.1,{"$f":"B530","v":50000},{"$f":"(B531-B530)*C531","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O530+1","v":50001},60000,0.1]
[{"$f":"B531+1","v":60001},150000,0.2,{"$f":"B531","v":60000},{"$f":"E531+(B532-B531)*C532","v":19000},0.1,0,{"$f":"IF(I530=C534,E533+ROUND((H530-J530),0)*I530,IF(I530=C533,E532+ROUND((H530-J530)*I530,0),IF(I530=C532,E531+ROUND((H530-J530)*I530,0),IF(I530=C531,E530+ROUND((H530-J530)*I530,0),E529+ROUND((H530-J530)*I530,0)))))","v":2929150},{"$f":"MIN(K534:L534)","v":292915},{"$f":"ROUND(SUM(H532+I532)*M530,0)","v":0},{"$f":"SUM(H532:J532)","v":3222065},null,null,{"$f":"O531+1","v":60001},150000,0.2]
[{"$f":"B532+1","v":150001},null,0.3,{"$f":"B532","v":150000},{"$f":"IF(J530=0,0,E532)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O532+1","v":150001},0,0.3]
["Surcharge Limit",null,null,850000,null,null,null,850000,{"$f":"IF(H530>H534,H530-H534,0)","v":9000500},{"$f":"IF(I534>0,ROUND(I534*I530,0),0)","v":2700150},{"$f":"I534-J534","v":6300350},{"$f":"IF(H532>0,ROUND(H532*L530,0),0)","v":292915},{"$f":"IF(K534>L534,0,L534-K534)","v":0},{"$f":"O533+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H532,IF($E$3=\"Female\",H539,IF($E$3=\"Senior Citizen\",H546,H553)))","v":2929150}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I532,IF($E$3=\"Female\",I539,IF($E$3=\"Senior Citizen\",I546,I553)))","v":292915}]
[0,50000,0,0,0,0,0,{"$f":"H530","v":9850500},{"$f":"VLOOKUP(H537,A537:C541,3)","v":0.3},{"$f":"INDEX(D537:D541,MATCH(I537,C537:C541,0))","v":150000},{"$f":"INDEX(E537:E541,MATCH(I537,C537:C541,0))","v":19000},{"$f":"IF(H537>H541,VLOOKUP(H537,A537:F541,6),0)","v":0.1},{"$f":"VLOOKUP(H537,A537:G541,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J532,IF($E$3=\"Female\",J539,IF($E$3=\"Senior Citizen\",J546,J553)))","v":0}]
[{"$f":"B537+1","v":50001},60000,0.1,{"$f":"B537","v":50000},{"$f":"(B538-B537)*C538","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K532,IF($E$3=\"Female\",K539,IF($E$3=\"Senior Citizen\",K546,K553)))","v":3222065}]
[{"$f":"B538+1","v":60001},150000,0.2,{"$f":"B538","v":60000},{"$f":"E538+(B539-B538)*C539","v":19000},0.1,0,{"$f":"IF(I537=C541,E540+ROUND((H537-J537),0)*I537,IF(I537=C540,E539+ROUND((H537-J537)*I537,0),IF(I537=C539,E538+ROUND((H537-J537)*I537,0),IF(I537=C538,E537+ROUND((H537-J537)*I537,0),E536+ROUND((H537-J537)*I537,0)))))","v":2929150},{"$f":"MIN(K541:L541)","v":292915},{"$f":"ROUND(SUM(H539+I539)*M537,0)","v":0},{"$f":"SUM(H539:J539)","v":3222065},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A529,IF($E$3=\"Female\",A536,IF($E$3=\"Senior Citizen\",A543,A550)))","v":"(Above 65 years)"}]
[{"$f":"B539+1","v":150001},null,0.3,{"$f":"B539","v":150000},{"$f":"IF(J537=0,0,E539)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M534,IF($E$3=\"Female\",M541,IF($E$3=\"Senior Citizen\",M548,M555)))","v":0}]
["Surcharge Limit",null,null,850000,null,null,null,{"$f":"H534","v":850000},{"$f":"IF(H537>H541,H537-H541,0)","v":9000500},{"$f":"IF(I541>0,ROUND(I541*I537,0),0)","v":2700150},{"$f":"I541-J541","v":6300350},{"$f":"IF(H539>0,ROUND(H539*L537,0),0)","v":292915},{"$f":"IF(K541>L541,0,L541-K541)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K532,IF($E$3=\"Female\",K539,IF($E$3=\"Senior Citizen\",K546,K553)))","v":3222065}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 65 years)"]
[0,50000,0,0,0,0,0,{"$f":"H530","v":9850500},{"$f":"VLOOKUP(H544,A544:C548,3)","v":0.3},{"$f":"INDEX(D544:D548,MATCH(I544,C544:C548,0))","v":150000},{"$f":"INDEX(E544:E548,MATCH(I544,C544:C548,0))","v":19000},{"$f":"IF(H544>H548,VLOOKUP(H544,A544:F548,6),0)","v":0.1},{"$f":"VLOOKUP(H544,A544:G548,7)","v":0}]
[{"$f":"B544+1","v":50001},60000,0.1,{"$f":"B544","v":50000},{"$f":"(B545-B544)*C545","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B545+1","v":60001},150000,0.2,{"$f":"B545","v":60000},{"$f":"E545+(B546-B545)*C546","v":19000},0.1,0,{"$f":"IF(I544=C548,E547+ROUND((H544-J544),0)*I544,IF(I544=C547,E546+ROUND((H544-J544)*I544,0),IF(I544=C546,E545+ROUND((H544-J544)*I544,0),IF(I544=C545,E544+ROUND((H544-J544)*I544,0),E543+ROUND((H544-J544)*I544,0)))))","v":2929150},{"$f":"MIN(K548:L548)","v":292915},{"$f":"ROUND(SUM(H546+I546)*M544,0)","v":0},{"$f":"SUM(H546:J546)","v":3222065}]
[{"$f":"B546+1","v":150001},null,0.3,{"$f":"B546","v":150000},{"$f":"IF(J544=0,0,E546)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,850000,null,null,null,{"$f":"H541","v":850000},{"$f":"IF(H544>H548,H544-H548,0)","v":9000500},{"$f":"IF(I548>0,ROUND(I548*I544,0),0)","v":2700150},{"$f":"I548-J548","v":6300350},{"$f":"IF(H546>0,ROUND(H546*L544,0),0)","v":292915},{"$f":"IF(K548>L548,0,L548-K548)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H530","v":9850500},{"$f":"VLOOKUP(H551,A551:C555,3)","v":0.3},{"$f":"INDEX(D551:D555,MATCH(I551,C551:C555,0))","v":150000},{"$f":"INDEX(E551:E555,MATCH(I551,C551:C555,0))","v":19000},{"$f":"IF(H551>H555,VLOOKUP(H551,A551:F555,6),0)","v":0.1},{"$f":"VLOOKUP(H551,A551:G555,7)","v":0}]
[{"$f":"B551+1","v":50001},60000,0.1,{"$f":"B551","v":50000},{"$f":"(B552-B551)*C552","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B552+1","v":60001},150000,0.2,{"$f":"B552","v":60000},{"$f":"E552+(B553-B552)*C553","v":19000},0.1,0,{"$f":"IF(I551=C555,E554+ROUND((H551-J551),0)*I551,IF(I551=C554,E553+ROUND((H551-J551)*I551,0),IF(I551=C553,E552+ROUND((H551-J551)*I551,0),IF(I551=C552,E551+ROUND((H551-J551)*I551,0),E550+ROUND((H551-J551)*I551,0)))))","v":2929150},{"$f":"MIN(K555:L555)","v":292915},{"$f":"ROUND(SUM(H553+I553)*M551,0)","v":0},{"$f":"SUM(H553:J553)","v":3222065}]
[{"$f":"B553+1","v":150001},null,0.3,{"$f":"B553","v":150000},{"$f":"IF(J551=0,0,E553)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,850000,null,null,null,{"$f":"H548","v":850000},{"$f":"IF(H551>H555,H551-H555,0)","v":9000500},{"$f":"IF(I555>0,ROUND(I555*I551,0),0)","v":2700150},{"$f":"I555-J555","v":6300350},{"$f":"IF(H553>0,ROUND(H553*L551,0),0)","v":292915},{"$f":"IF(K555>L555,0,L555-K555)","v":0}]
[null,null,2004,{"$f":"C556+1","v":2005},null,"2004-05"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,null,null,null,null,null,null,null,null,null,null,null,2004,{"$f":"AC557+1","v":2005},null,"2004-05"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C556","v":2004},{"$f":"D556","v":2005},null,null,null,null,null,null,null,null,null,null,"Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":9850500},{"$f":"VLOOKUP(H559,A559:C563,3)","v":0.3},{"$f":"INDEX(D559:D563,MATCH(I559,C559:C563,0))","v":150000},{"$f":"INDEX(E559:E563,MATCH(I559,C559:C563,0))","v":19000},{"$f":"IF(H559>H563,VLOOKUP(H559,A559:F563,6),0)","v":0.1},{"$f":"VLOOKUP(H559,A559:G563,7)","v":0.02},0,{"$f":"IF($E$3=\"Male\",B559,IF($E$3=\"Female\",B566,IF($E$3=\"Senior Citizen\",B573,B580)))","v":50000},0,null,null,null,null,null,null,null,null,null,null,"(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"AC557","v":2004},{"$f":"AD557","v":2005}]
[{"$f":"B559+1","v":50001},60000,0.1,{"$f":"B559","v":50000},{"$f":"(B560-B559)*C560","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O559+1","v":50001},60000,0.1,null,null,null,null,null,null,null,null,null,null,0,50000,0,0,0,0,0,{"$f":"$E$4","v":9850500},{"$f":"VLOOKUP(AH560,AA560:AC564,3)","v":0.3},{"$f":"INDEX(AD560:AD564,MATCH(AI560,AC560:AC564,0))","v":150000},{"$f":"INDEX(AE560:AE564,MATCH(AI560,AC560:AC564,0))","v":19000},{"$f":"IF(AH560>AH564,VLOOKUP(AH560,AA560:AF564,6),0)","v":0.1},{"$f":"VLOOKUP(AH560,AA560:AG564,7)","v":0.02},0,{"$f":"IF($E$3=\"Male\",AB560,IF($E$3=\"Female\",AB567,IF($E$3=\"Senior Citizen\",AB574,AB581)))","v":50000},0]
[{"$f":"B560+1","v":60001},150000,0.2,{"$f":"B560","v":60000},{"$f":"E560+(B561-B560)*C561","v":19000},0.1,0.02,{"$f":"IF(I559=C563,E562+ROUND((H559-J559),0)*I559,IF(I559=C562,E561+ROUND((H559-J559)*I559,0),IF(I559=C561,E560+ROUND((H559-J559)*I559,0),IF(I559=C560,E559+ROUND((H559-J559)*I559,0),E558+ROUND((H559-J559)*I559,0)))))-$AP$577","v":2929150},{"$f":"MIN(K563:L563)","v":292915},{"$f":"ROUND(SUM(H561+I561)*M559,0)","v":64441},{"$f":"SUM(H561:J561)","v":3286506},null,null,{"$f":"O560+1","v":60001},150000,0.2,null,null,null,null,null,null,null,null,null,null,{"$f":"AB560+1","v":50001},60000,0.1,{"$f":"AB560","v":50000},{"$f":"(AB561-AB560)*AC561","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"AO560+1","v":50001},60000,0.1]
[{"$f":"B561+1","v":150001},null,0.3,{"$f":"B561","v":150000},{"$f":"IF(J559=0,0,E561)","v":19000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O561+1","v":150001},0,0.3,null,null,null,null,null,null,null,null,null,null,{"$f":"AB561+1","v":60001},150000,0.2,{"$f":"AB561","v":60000},{"$f":"AE561+(AB562-AB561)*AC562","v":19000},0.1,0.02,{"$f":"IF(AI560=AC564,AE563+ROUND((AH560-AJ560),0)*AI560,IF(AI560=AC563,AE562+ROUND((AH560-AJ560)*AI560,0),IF(AI560=AC562,AE561+ROUND((AH560-AJ560)*AI560,0),IF(AI560=AC561,AE560+ROUND((AH560-AJ560)*AI560,0),AE559+ROUND((AH560-AJ560)*AI560,0)))))","v":2929150},{"$f":"MIN(AK564:AL564)","v":292915},{"$f":"ROUND(SUM(AH562+AI562)*AM560,0)","v":64441},{"$f":"SUM(AH562:AJ562)","v":3286506},null,null,{"$f":"AO561+1","v":60001},150000,0.2]
["Surcharge Limit",null,null,850000,null,null,null,850000,{"$f":"IF(H559>H563,H559-H563,0)","v":9000500},{"$f":"IF(I563>0,ROUND(I563*I559,0),0)","v":2700150},{"$f":"I563-J563","v":6300350},{"$f":"IF(H561>0,ROUND(H561*L559,0),0)","v":292915},{"$f":"IF(K563>L563,0,L563-K563)","v":0},{"$f":"O562+1","v":1},0,0,null,null,null,null,null,null,null,null,null,null,{"$f":"AB562+1","v":150001},null,0.3,{"$f":"AB562","v":150000},{"$f":"IF(AJ560=0,0,AE562)","v":19000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"AO562+1","v":150001},0,0.3]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H561,IF($E$3=\"Female\",H568,IF($E$3=\"Senior Citizen\",H575,H582)))","v":2929150},null,null,null,null,null,null,null,null,null,null,"Surcharge Limit",null,null,850000,null,null,null,850000,{"$f":"IF(AH560>AH564,AH560-AH564,0)","v":9000500},{"$f":"IF(AI564>0,ROUND(AI564*AI560,0),0)","v":2700150},{"$f":"AI564-AJ564","v":6300350},{"$f":"IF(AH562>0,ROUND(AH562*AL560,0),0)","v":292915},{"$f":"IF(AK564>AL564,0,AL564-AK564)","v":0},{"$f":"AO563+1","v":1},0,0]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I561,IF($E$3=\"Female\",I568,IF($E$3=\"Senior Citizen\",I575,I582)))","v":292915},null,null,null,null,null,null,null,null,null,null,"Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",AH562,IF($E$3=\"Female\",AH569,IF($E$3=\"Senior Citizen\",AH576,AH583)))","v":2929150}]
[0,50000,0,0,0,0,0,{"$f":"H559","v":9850500},{"$f":"VLOOKUP(H566,A566:C570,3)","v":0.3},{"$f":"INDEX(D566:D570,MATCH(I566,C566:C570,0))","v":150000},{"$f":"INDEX(E566:E570,MATCH(I566,C566:C570,0))","v":19000},{"$f":"IF(H566>H570,VLOOKUP(H566,A566:F570,6),0)","v":0.1},{"$f":"VLOOKUP(H566,A566:G570,7)","v":0.02},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J561,IF($E$3=\"Female\",J568,IF($E$3=\"Senior Citizen\",J575,J582)))","v":64441},null,null,null,null,null,null,null,null,null,null,"(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",AI562,IF($E$3=\"Female\",AI569,IF($E$3=\"Senior Citizen\",AI576,AI583)))","v":292915}]
[{"$f":"B566+1","v":50001},60000,0.1,{"$f":"B566","v":50000},{"$f":"(B567-B566)*C567","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K561,IF($E$3=\"Female\",K568,IF($E$3=\"Senior Citizen\",K575,K582)))","v":3286506},null,null,null,null,null,null,null,null,null,null,0,50000,0,0,0,0,0,{"$f":"AH560","v":9850500},{"$f":"VLOOKUP(AH567,AA567:AC571,3)","v":0.3},{"$f":"INDEX(AD567:AD571,MATCH(AI567,AC567:AC571,0))","v":150000},{"$f":"INDEX(AE567:AE571,MATCH(AI567,AC567:AC571,0))","v":19000},{"$f":"IF(AH567>AH571,VLOOKUP(AH567,AA567:AF571,6),0)","v":0.1},{"$f":"VLOOKUP(AH567,AA567:AG571,7)","v":0.02},"E. CESS",null,{"$f":"IF($E$3=\"Male\",AJ562,IF($E$3=\"Female\",AJ569,IF($E$3=\"Senior Citizen\",AJ576,AJ583)))","v":64441}]
[{"$f":"B567+1","v":60001},150000,0.2,{"$f":"B567","v":60000},{"$f":"E567+(B568-B567)*C568","v":19000},0.1,0.02,{"$f":"IF(I566=C570,E569+ROUND((H566-J566),0)*I566,IF(I566=C569,E568+ROUND((H566-J566)*I566,0),IF(I566=C568,E567+ROUND((H566-J566)*I566,0),IF(I566=C567,E566+ROUND((H566-J566)*I566,0),E565+ROUND((H566-J566)*I566,0)))))-$AP$577","v":2929150},{"$f":"MIN(K570:L570)","v":292915},{"$f":"ROUND(SUM(H568+I568)*M566,0)","v":64441},{"$f":"SUM(H568:J568)","v":3286506},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A558,IF($E$3=\"Female\",A565,IF($E$3=\"Senior Citizen\",A572,A579)))","v":"(Above 65 years)"},null,null,null,null,null,null,null,null,null,null,{"$f":"AB567+1","v":50001},60000,0.1,{"$f":"AB567","v":50000},{"$f":"(AB568-AB567)*AC568","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",AK562,IF($E$3=\"Female\",AK569,IF($E$3=\"Senior Citizen\",AK576,AK583)))","v":3286506}]
[{"$f":"B568+1","v":150001},null,0.3,{"$f":"B568","v":150000},{"$f":"IF(J566=0,0,E568)","v":19000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M563,IF($E$3=\"Female\",M570,IF($E$3=\"Senior Citizen\",M577,M584)))","v":0},null,null,null,null,null,null,null,null,null,null,{"$f":"AB568+1","v":60001},150000,0.2,{"$f":"AB568","v":60000},{"$f":"AE568+(AB569-AB568)*AC569","v":19000},0.1,0.02,{"$f":"IF(AI567=AC571,AE570+ROUND((AH567-AJ567),0)*AI567,IF(AI567=AC570,AE569+ROUND((AH567-AJ567)*AI567,0),IF(AI567=AC569,AE568+ROUND((AH567-AJ567)*AI567,0),IF(AI567=AC568,AE567+ROUND((AH567-AJ567)*AI567,0),AE566+ROUND((AH567-AJ567)*AI567,0)))))","v":2929150},{"$f":"MIN(AK571:AL571)","v":292915},{"$f":"ROUND(SUM(AH569+AI569)*AM567,0)","v":64441},{"$f":"SUM(AH569:AJ569)","v":3286506},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",AA559,IF($E$3=\"Female\",AA566,IF($E$3=\"Senior Citizen\",AA573,AA580)))","v":"(Above 65 years)"}]
["Surcharge Limit",null,null,850000,null,null,null,{"$f":"H563","v":850000},{"$f":"IF(H566>H570,H566-H570,0)","v":9000500},{"$f":"IF(I570>0,ROUND(I570*I566,0),0)","v":2700150},{"$f":"I570-J570","v":6300350},{"$f":"IF(H568>0,ROUND(H568*L566,0),0)","v":292915},{"$f":"IF(K570>L570,0,L570-K570)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K561,IF($E$3=\"Female\",K568,IF($E$3=\"Senior Citizen\",K575,K582)))","v":3286506},null,null,null,null,null,null,null,null,null,null,{"$f":"AB569+1","v":150001},null,0.3,{"$f":"AB569","v":150000},{"$f":"IF(AJ567=0,0,AE569)","v":19000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",AM564,IF($E$3=\"Female\",AM571,IF($E$3=\"Senior Citizen\",AM578,AM585)))","v":0}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess",null,null,null,null,null,null,null,null,null,null,null,null,null,"Surcharge Limit",null,null,850000,null,null,null,{"$f":"AH564","v":850000},{"$f":"IF(AH567>AH571,AH567-AH571,0)","v":9000500},{"$f":"IF(AI571>0,ROUND(AI571*AI567,0),0)","v":2700150},{"$f":"AI571-AJ571","v":6300350},{"$f":"IF(AH569>0,ROUND(AH569*AL567,0),0)","v":292915},{"$f":"IF(AK571>AL571,0,AL571-AK571)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",AK562,IF($E$3=\"Female\",AK569,IF($E$3=\"Senior Citizen\",AK576,AK583)))","v":3286506}]
["(Above 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"Treatment of sect 80D",null,null,null,null,null,null,null,null,null,null,null,null,"Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
[0,50000,0,0,0,0,0,{"$f":"H559","v":9850500},{"$f":"VLOOKUP(H573,A573:C577,3)","v":0.3},{"$f":"INDEX(D573:D577,MATCH(I573,C573:C577,0))","v":150000},{"$f":"INDEX(E573:E577,MATCH(I573,C573:C577,0))","v":19000},{"$f":"IF(H573>H577,VLOOKUP(H573,A573:F577,6),0)","v":0.1},{"$f":"VLOOKUP(H573,A573:G577,7)","v":0.02},"Taxable income",null,{"$f":"H559","v":9850500},null,null,null,null,null,null,null,null,null,null,"(Above 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"Treatment of sect 80D"]
[{"$f":"B573+1","v":50001},60000,0.1,{"$f":"B573","v":50000},{"$f":"(B574-B573)*C574","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"Due Tax",null,{"$f":"P564","v":2929150},null,null,null,null,null,null,null,null,null,null,0,50000,0,0,0,0,0,{"$f":"AH560","v":9850500},{"$f":"VLOOKUP(AH574,AA574:AC578,3)","v":0.3},{"$f":"INDEX(AD574:AD578,MATCH(AI574,AC574:AC578,0))","v":150000},{"$f":"INDEX(AE574:AE578,MATCH(AI574,AC574:AC578,0))","v":19000},{"$f":"IF(AH574>AH578,VLOOKUP(AH574,AA574:AF578,6),0)","v":0.1},{"$f":"VLOOKUP(AH574,AA574:AG578,7)","v":0.02},"Taxable income",null,{"$f":"AH560","v":9850500}]
[{"$f":"B574+1","v":60001},150000,0.2,{"$f":"B574","v":60000},{"$f":"E574+(B575-B574)*C575","v":19000},0.1,0.02,{"$f":"IF(I573=C577,E576+ROUND((H573-J573),0)*I573,IF(I573=C576,E575+ROUND((H573-J573)*I573,0),IF(I573=C575,E574+ROUND((H573-J573)*I573,0),IF(I573=C574,E573+ROUND((H573-J573)*I573,0),E572+ROUND((H573-J573)*I573,0)))))-$AP$577","v":2929150},{"$f":"MIN(K577:L577)","v":292915},{"$f":"ROUND(SUM(H575+I575)*M573,0)","v":64441},{"$f":"SUM(H575:J575)","v":3286506},null,null,"Calculated amt",null,{"$f":"IF(P573<100000,P574,P574-(P573-100000))","v":-6821350},null,null,null,null,null,null,null,null,null,null,{"$f":"AB574+1","v":50001},60000,0.1,{"$f":"AB574","v":50000},{"$f":"(AB575-AB574)*AC575","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"Due Tax",null,{"$f":"AP565","v":2929150}]
[{"$f":"B575+1","v":150001},null,0.3,{"$f":"B575","v":150000},{"$f":"IF(J573=0,0,E575)","v":19000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Rebate u/s 80D",null,{"$f":"IF(P575>0,P575,0)","v":0},null,null,null,null,null,null,null,null,null,null,{"$f":"AB575+1","v":60001},150000,0.2,{"$f":"AB575","v":60000},{"$f":"AE575+(AB576-AB575)*AC576","v":19000},0.1,0.02,{"$f":"IF(AI574=AC578,AE577+ROUND((AH574-AJ574),0)*AI574,IF(AI574=AC577,AE576+ROUND((AH574-AJ574)*AI574,0),IF(AI574=AC576,AE575+ROUND((AH574-AJ574)*AI574,0),IF(AI574=AC575,AE574+ROUND((AH574-AJ574)*AI574,0),AE573+ROUND((AH574-AJ574)*AI574,0)))))","v":2929150},{"$f":"MIN(AK578:AL578)","v":292915},{"$f":"ROUND(SUM(AH576+AI576)*AM574,0)","v":64441},{"$f":"SUM(AH576:AJ576)","v":3286506},null,null,"Calculated amt",null,{"$f":"IF(AP574<100000,AP575,AP575-(AP574-100000))","v":-6821350}]
["Surcharge Limit",null,null,850000,null,null,null,{"$f":"H570","v":850000},{"$f":"IF(H573>H577,H573-H577,0)","v":9000500},{"$f":"IF(I577>0,ROUND(I577*I573,0),0)","v":2700150},{"$f":"I577-J577","v":6300350},{"$f":"IF(H575>0,ROUND(H575*L573,0),0)","v":292915},{"$f":"IF(K577>L577,0,L577-K577)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AB576+1","v":150001},null,0.3,{"$f":"AB576","v":150000},{"$f":"IF(AJ574=0,0,AE576)","v":19000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Rebate u/s 80D",null,{"$f":"IF(AP576>0,AP576,0)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess",null,null,null,null,null,null,null,null,null,null,null,null,null,"Surcharge Limit",null,null,850000,null,null,null,{"$f":"AH571","v":850000},{"$f":"IF(AH574>AH578,AH574-AH578,0)","v":9000500},{"$f":"IF(AI578>0,ROUND(AI578*AI574,0),0)","v":2700150},{"$f":"AI578-AJ578","v":6300350},{"$f":"IF(AH576>0,ROUND(AH576*AL574,0),0)","v":292915},{"$f":"IF(AK578>AL578,0,AL578-AK578)","v":0}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
[0,50000,0,0,0,0,0,{"$f":"H559","v":9850500},{"$f":"VLOOKUP(H580,A580:C584,3)","v":0.3},{"$f":"INDEX(D580:D584,MATCH(I580,C580:C584,0))","v":150000},{"$f":"INDEX(E580:E584,MATCH(I580,C580:C584,0))","v":19000},{"$f":"IF(H580>H584,VLOOKUP(H580,A580:F584,6),0)","v":0.1},{"$f":"VLOOKUP(H580,A580:G584,7)","v":0.02},null,null,null,null,null,null,null,null,null,null,null,null,null,"Not defined"]
[{"$f":"B580+1","v":50001},60000,0.1,{"$f":"B580","v":50000},{"$f":"(B581-B580)*C581","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,50000,0,0,0,0,0,{"$f":"AH560","v":9850500},{"$f":"VLOOKUP(AH581,AA581:AC585,3)","v":0.3},{"$f":"INDEX(AD581:AD585,MATCH(AI581,AC581:AC585,0))","v":150000},{"$f":"INDEX(AE581:AE585,MATCH(AI581,AC581:AC585,0))","v":19000},{"$f":"IF(AH581>AH585,VLOOKUP(AH581,AA581:AF585,6),0)","v":0.1},{"$f":"VLOOKUP(AH581,AA581:AG585,7)","v":0.02}]
[{"$f":"B581+1","v":60001},150000,0.2,{"$f":"B581","v":60000},{"$f":"E581+(B582-B581)*C582","v":19000},0.1,0.02,{"$f":"IF(I580=C584,E583+ROUND((H580-J580),0)*I580,IF(I580=C583,E582+ROUND((H580-J580)*I580,0),IF(I580=C582,E581+ROUND((H580-J580)*I580,0),IF(I580=C581,E580+ROUND((H580-J580)*I580,0),E579+ROUND((H580-J580)*I580,0)))))-$AP$577","v":2929150},{"$f":"MIN(K584:L584)","v":292915},{"$f":"ROUND(SUM(H582+I582)*M580,0)","v":64441},{"$f":"SUM(H582:J582)","v":3286506},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AB581+1","v":50001},60000,0.1,{"$f":"AB581","v":50000},{"$f":"(AB582-AB581)*AC582","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B582+1","v":150001},null,0.3,{"$f":"B582","v":150000},{"$f":"IF(J580=0,0,E582)","v":19000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AB582+1","v":60001},150000,0.2,{"$f":"AB582","v":60000},{"$f":"AE582+(AB583-AB582)*AC583","v":19000},0.1,0.02,{"$f":"IF(AI581=AC585,AE584+ROUND((AH581-AJ581),0)*AI581,IF(AI581=AC584,AE583+ROUND((AH581-AJ581)*AI581,0),IF(AI581=AC583,AE582+ROUND((AH581-AJ581)*AI581,0),IF(AI581=AC582,AE581+ROUND((AH581-AJ581)*AI581,0),AE580+ROUND((AH581-AJ581)*AI581,0)))))","v":2929150},{"$f":"MIN(AK585:AL585)","v":292915},{"$f":"ROUND(SUM(AH583+AI583)*AM581,0)","v":64441},{"$f":"SUM(AH583:AJ583)","v":3286506}]
["Surcharge Limit",null,null,850000,null,null,null,{"$f":"H577","v":850000},{"$f":"IF(H580>H584,H580-H584,0)","v":9000500},{"$f":"IF(I584>0,ROUND(I584*I580,0),0)","v":2700150},{"$f":"I584-J584","v":6300350},{"$f":"IF(H582>0,ROUND(H582*L580,0),0)","v":292915},{"$f":"IF(K584>L584,0,L584-K584)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AB583+1","v":150001},null,0.3,{"$f":"AB583","v":150000},{"$f":"IF(AJ581=0,0,AE583)","v":19000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[null,null,2005,{"$f":"C585+1","v":2006},null,"2005-06",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Surcharge Limit",null,null,850000,null,null,null,{"$f":"AH578","v":850000},{"$f":"IF(AH581>AH585,AH581-AH585,0)","v":9000500},{"$f":"IF(AI585>0,ROUND(AI585*AI581,0),0)","v":2700150},{"$f":"AI585-AJ585","v":6300350},{"$f":"IF(AH583>0,ROUND(AH583*AL581,0),0)","v":292915},{"$f":"IF(AK585>AL585,0,AL585-AK585)","v":0}]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C585","v":2005},{"$f":"D585","v":2006}]
[0,100000,0,0,0,0,0,{"$f":"$E$4","v":9850500},{"$f":"VLOOKUP(H588,A588:C592,3)","v":0.3},{"$f":"INDEX(D588:D592,MATCH(I588,C588:C592,0))","v":250000},{"$f":"INDEX(E588:E592,MATCH(I588,C588:C592,0))","v":25000},{"$f":"IF(H588>H592,VLOOKUP(H588,A588:F592,6),0)","v":0.1},{"$f":"VLOOKUP(H588,A588:G592,7)","v":0.02},0,{"$f":"IF($E$3=\"Male\",B588,IF($E$3=\"Female\",B595,IF($E$3=\"Senior Citizen\",B602,B609)))","v":185000},0]
[{"$f":"B588+1","v":100001},150000,0.1,{"$f":"B588","v":100000},{"$f":"(B589-B588)*C589","v":5000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O588+1","v":185001},250000,0.2]
[{"$f":"B589+1","v":150001},250000,0.2,{"$f":"B589","v":150000},{"$f":"E589+(B590-B589)*C590","v":25000},0.1,0.02,{"$f":"IF(I588=C592,E591+ROUND((H588-J588),0)*I588,IF(I588=C591,E590+ROUND((H588-J588)*I588,0),IF(I588=C590,E589+ROUND((H588-J588)*I588,0),IF(I588=C589,E588+ROUND((H588-J588)*I588,0),E587+ROUND((H588-J588)*I588,0)))))","v":2905150},{"$f":"MIN(K592:L592)","v":290515},{"$f":"ROUND(SUM(H590+I590)*M588,0)","v":63913},{"$f":"SUM(H590:J590)","v":3259578},null,null,{"$f":"O589+1","v":250001},0,0.3]
[{"$f":"B590+1","v":250001},null,0.3,{"$f":"B590","v":250000},{"$f":"IF(J588=0,0,E590)","v":25000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O590+1","v":1},0,0]
["Surcharge Limit",null,null,1000000,null,null,null,1000000,{"$f":"IF(H588>H592,H588-H592,0)","v":8850500},{"$f":"IF(I592>0,ROUND(I592*I588,0),0)","v":2655150},{"$f":"I592-J592","v":6195350},{"$f":"IF(H590>0,ROUND(H590*L588,0),0)","v":290515},{"$f":"IF(K592>L592,0,L592-K592)","v":0},{"$f":"O591+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H590,IF($E$3=\"Female\",H597,IF($E$3=\"Senior Citizen\",H604,H611)))","v":2893150}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I590,IF($E$3=\"Female\",I597,IF($E$3=\"Senior Citizen\",I604,I611)))","v":289315}]
[0,135000,0,0,0,0,0,{"$f":"H588","v":9850500},{"$f":"VLOOKUP(H595,A595:C599,3)","v":0.3},{"$f":"INDEX(D595:D599,MATCH(I595,C595:C599,0))","v":250000},{"$f":"INDEX(E595:E599,MATCH(I595,C595:C599,0))","v":21500},{"$f":"IF(H595>H599,VLOOKUP(H595,A595:F599,6),0)","v":0.1},{"$f":"VLOOKUP(H595,A595:G599,7)","v":0.02},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J590,IF($E$3=\"Female\",J597,IF($E$3=\"Senior Citizen\",J604,J611)))","v":63649}]
[{"$f":"B595+1","v":135001},150000,0.1,{"$f":"B595","v":135000},{"$f":"(B596-B595)*C596","v":1500},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K590,IF($E$3=\"Female\",K597,IF($E$3=\"Senior Citizen\",K604,K611)))","v":3246114}]
[{"$f":"B596+1","v":150001},250000,0.2,{"$f":"B596","v":150000},{"$f":"E596+(B597-B596)*C597","v":21500},0.1,0.02,{"$f":"IF(I595=C599,E598+ROUND((H595-J595),0)*I595,IF(I595=C598,E597+ROUND((H595-J595)*I595,0),IF(I595=C597,E596+ROUND((H595-J595)*I595,0),IF(I595=C596,E595+ROUND((H595-J595)*I595,0),E594+ROUND((H595-J595)*I595,0)))))","v":2901650},{"$f":"MIN(K599:L599)","v":290165},{"$f":"ROUND(SUM(H597+I597)*M595,0)","v":63836},{"$f":"SUM(H597:J597)","v":3255651},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A587,IF($E$3=\"Female\",A594,IF($E$3=\"Senior Citizen\",A601,A608)))","v":"(above 65 years)"}]
[{"$f":"B597+1","v":250001},null,0.3,{"$f":"B597","v":250000},{"$f":"IF(J595=0,0,E597)","v":21500},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M592,IF($E$3=\"Female\",M599,IF($E$3=\"Senior Citizen\",M606,M613)))","v":0}]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H592","v":1000000},{"$f":"IF(H595>H599,H595-H599,0)","v":8850500},{"$f":"IF(I599>0,ROUND(I599*I595,0),0)","v":2655150},{"$f":"I599-J599","v":6195350},{"$f":"IF(H597>0,ROUND(H597*L595,0),0)","v":290165},{"$f":"IF(K599>L599,0,L599-K599)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K590,IF($E$3=\"Female\",K597,IF($E$3=\"Senior Citizen\",K604,K611)))","v":3246114}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 65 years)"]
[0,185000,0,0,0,0,0,{"$f":"H588","v":9850500},{"$f":"VLOOKUP(H602,A602:C606,3)","v":0.3},{"$f":"INDEX(D602:D606,MATCH(I602,C602:C606,0))","v":250000},{"$f":"INDEX(E602:E606,MATCH(I602,C602:C606,0))","v":13000},{"$f":"IF(H602>H606,VLOOKUP(H602,A602:F606,6),0)","v":0.1},{"$f":"VLOOKUP(H602,A602:G606,7)","v":0.02}]
[{"$f":"B602+1","v":185001},250000,0.2,{"$f":"B602","v":185000},{"$f":"(B603-B602)*C603","v":13000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B603+1","v":250001},null,0.3,{"$f":"B603","v":250000},{"$f":"IF(J602=0,0,E603)","v":13000},0.1,0.02,{"$f":"IF(I602=C606,E605+ROUND((H602-J602),0)*I602,IF(I602=C605,E604+ROUND((H602-J602)*I602,0),IF(I602=C604,E603+ROUND((H602-J602)*I602,0),IF(I602=C603,E602+ROUND((H602-J602)*I602,0),E601+ROUND((H602-J602)*I602,0)))))","v":2893150},{"$f":"MIN(K606:L606)","v":289315},{"$f":"ROUND(SUM(H604+I604)*M602,0)","v":63649},{"$f":"SUM(H604:J604)","v":3246114}]
[null,null,null,{"$f":"B604","v":0},{"$f":"IF(J602=0,0,E604)","v":13000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H599","v":1000000},{"$f":"IF(H602>H606,H602-H606,0)","v":8850500},{"$f":"IF(I606>0,ROUND(I606*I602,0),0)","v":2655150},{"$f":"I606-J606","v":6195350},{"$f":"IF(H604>0,ROUND(H604*L602,0),0)","v":289315},{"$f":"IF(K606>L606,0,L606-K606)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,185000,0,0,0,0,0,{"$f":"H588","v":9850500},{"$f":"VLOOKUP(H609,A609:C613,3)","v":0.3},{"$f":"INDEX(D609:D613,MATCH(I609,C609:C613,0))","v":250000},{"$f":"INDEX(E609:E613,MATCH(I609,C609:C613,0))","v":13000},{"$f":"IF(H609>H613,VLOOKUP(H609,A609:F613,6),0)","v":0.1},{"$f":"VLOOKUP(H609,A609:G613,7)","v":0.02}]
[{"$f":"B609+1","v":185001},250000,0.2,{"$f":"B609","v":185000},{"$f":"(B610-B609)*C610","v":13000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B610+1","v":250001},null,0.3,{"$f":"B610","v":250000},{"$f":"IF(J609=0,0,E610)","v":13000},0.1,0.02,{"$f":"IF(I609=C613,E612+ROUND((H609-J609),0)*I609,IF(I609=C612,E611+ROUND((H609-J609)*I609,0),IF(I609=C611,E610+ROUND((H609-J609)*I609,0),IF(I609=C610,E609+ROUND((H609-J609)*I609,0),E608+ROUND((H609-J609)*I609,0)))))","v":2893150},{"$f":"MIN(K613:L613)","v":289315},{"$f":"ROUND(SUM(H611+I611)*M609,0)","v":63649},{"$f":"SUM(H611:J611)","v":3246114}]
[null,null,null,{"$f":"B611","v":0},{"$f":"IF(J609=0,0,E611)","v":13000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H606","v":1000000},{"$f":"IF(H609>H613,H609-H613,0)","v":8850500},{"$f":"IF(I613>0,ROUND(I613*I609,0),0)","v":2655150},{"$f":"I613-J613","v":6195350},{"$f":"IF(H611>0,ROUND(H611*L609,0),0)","v":289315},{"$f":"IF(K613>L613,0,L613-K613)","v":0}]
[null,null,2006,{"$f":"C614+1","v":2007},null,"2006-07"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C614","v":2006},{"$f":"D614","v":2007}]
[0,100000,0,0,0,0,0,{"$f":"$E$4","v":9850500},{"$f":"VLOOKUP(H617,A617:C621,3)","v":0.3},{"$f":"INDEX(D617:D621,MATCH(I617,C617:C621,0))","v":250000},{"$f":"INDEX(E617:E621,MATCH(I617,C617:C621,0))","v":25000},{"$f":"IF(H617>H621,VLOOKUP(H617,A617:F621,6),0)","v":0.1},{"$f":"VLOOKUP(H617,A617:G621,7)","v":0.02},0,{"$f":"IF($E$3=\"Male\",B617,IF($E$3=\"Female\",B624,IF($E$3=\"Senior Citizen\",B631,B638)))","v":185000},0]
[{"$f":"B617+1","v":100001},150000,0.1,{"$f":"B617","v":100000},{"$f":"(B618-B617)*C618","v":5000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O617+1","v":185001},250000,0.2]
[{"$f":"B618+1","v":150001},250000,0.2,{"$f":"B618","v":150000},{"$f":"E618+(B619-B618)*C619","v":25000},0.1,0.02,{"$f":"IF(I617=C621,E620+ROUND((H617-J617),0)*I617,IF(I617=C620,E619+ROUND((H617-J617)*I617,0),IF(I617=C619,E618+ROUND((H617-J617)*I617,0),IF(I617=C618,E617+ROUND((H617-J617)*I617,0),E616+ROUND((H617-J617)*I617,0)))))","v":2905150},{"$f":"MIN(K621:L621)","v":290515},{"$f":"ROUND(SUM(H619+I619)*M617,0)","v":63913},{"$f":"SUM(H619:J619)","v":3259578},null,null,{"$f":"O618+1","v":250001},0,0.3]
[{"$f":"B619+1","v":250001},null,0.3,{"$f":"B619","v":250000},{"$f":"IF(J617=0,0,E619)","v":25000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O619+1","v":1},0,0]
["Surcharge Limit",null,null,1000000,null,null,null,1000000,{"$f":"IF(H617>H621,H617-H621,0)","v":8850500},{"$f":"IF(I621>0,ROUND(I621*I617,0),0)","v":2655150},{"$f":"I621-J621","v":6195350},{"$f":"IF(H619>0,ROUND(H619*L617,0),0)","v":290515},{"$f":"IF(K621>L621,0,L621-K621)","v":0},{"$f":"O620+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H619,IF($E$3=\"Female\",H626,IF($E$3=\"Senior Citizen\",H633,H640)))","v":2893150}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I619,IF($E$3=\"Female\",I626,IF($E$3=\"Senior Citizen\",I633,I640)))","v":289315}]
[0,135000,0,0,0,0,0,{"$f":"H617","v":9850500},{"$f":"VLOOKUP(H624,A624:C628,3)","v":0.3},{"$f":"INDEX(D624:D628,MATCH(I624,C624:C628,0))","v":250000},{"$f":"INDEX(E624:E628,MATCH(I624,C624:C628,0))","v":21500},{"$f":"IF(H624>H628,VLOOKUP(H624,A624:F628,6),0)","v":0.1},{"$f":"VLOOKUP(H624,A624:G628,7)","v":0.02},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J619,IF($E$3=\"Female\",J626,IF($E$3=\"Senior Citizen\",J633,J640)))","v":63649}]
[{"$f":"B624+1","v":135001},150000,0.1,{"$f":"B624","v":135000},{"$f":"(B625-B624)*C625","v":1500},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K619,IF($E$3=\"Female\",K626,IF($E$3=\"Senior Citizen\",K633,K640)))","v":3246114}]
[{"$f":"B625+1","v":150001},250000,0.2,{"$f":"B625","v":150000},{"$f":"E625+(B626-B625)*C626","v":21500},0.1,0.02,{"$f":"IF(I624=C628,E627+ROUND((H624-J624),0)*I624,IF(I624=C627,E626+ROUND((H624-J624)*I624,0),IF(I624=C626,E625+ROUND((H624-J624)*I624,0),IF(I624=C625,E624+ROUND((H624-J624)*I624,0),E623+ROUND((H624-J624)*I624,0)))))","v":2901650},{"$f":"MIN(K628:L628)","v":290165},{"$f":"ROUND(SUM(H626+I626)*M624,0)","v":63836},{"$f":"SUM(H626:J626)","v":3255651},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A616,IF($E$3=\"Female\",A623,IF($E$3=\"Senior Citizen\",A630,A637)))","v":"(above 65 years)"}]
[{"$f":"B626+1","v":250001},null,0.3,{"$f":"B626","v":250000},{"$f":"IF(J624=0,0,E626)","v":21500},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M621,IF($E$3=\"Female\",M628,IF($E$3=\"Senior Citizen\",M635,M642)))","v":0}]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H621","v":1000000},{"$f":"IF(H624>H628,H624-H628,0)","v":8850500},{"$f":"IF(I628>0,ROUND(I628*I624,0),0)","v":2655150},{"$f":"I628-J628","v":6195350},{"$f":"IF(H626>0,ROUND(H626*L624,0),0)","v":290165},{"$f":"IF(K628>L628,0,L628-K628)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K619,IF($E$3=\"Female\",K626,IF($E$3=\"Senior Citizen\",K633,K640)))","v":3246114}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 65 years)"]
[0,185000,0,0,0,0,0,{"$f":"H617","v":9850500},{"$f":"VLOOKUP(H631,A631:C635,3)","v":0.3},{"$f":"INDEX(D631:D635,MATCH(I631,C631:C635,0))","v":250000},{"$f":"INDEX(E631:E635,MATCH(I631,C631:C635,0))","v":13000},{"$f":"IF(H631>H635,VLOOKUP(H631,A631:F635,6),0)","v":0.1},{"$f":"VLOOKUP(H631,A631:G635,7)","v":0.02}]
[{"$f":"B631+1","v":185001},250000,0.2,{"$f":"B631","v":185000},{"$f":"(B632-B631)*C632","v":13000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B632+1","v":250001},null,0.3,{"$f":"B632","v":250000},{"$f":"IF(J631=0,0,E632)","v":13000},0.1,0.02,{"$f":"IF(I631=C635,E634+ROUND((H631-J631),0)*I631,IF(I631=C634,E633+ROUND((H631-J631)*I631,0),IF(I631=C633,E632+ROUND((H631-J631)*I631,0),IF(I631=C632,E631+ROUND((H631-J631)*I631,0),E630+ROUND((H631-J631)*I631,0)))))","v":2893150},{"$f":"MIN(K635:L635)","v":289315},{"$f":"ROUND(SUM(H633+I633)*M631,0)","v":63649},{"$f":"SUM(H633:J633)","v":3246114}]
[null,null,null,{"$f":"B633","v":0},{"$f":"IF(J631=0,0,E633)","v":13000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H628","v":1000000},{"$f":"IF(H631>H635,H631-H635,0)","v":8850500},{"$f":"IF(I635>0,ROUND(I635*I631,0),0)","v":2655150},{"$f":"I635-J635","v":6195350},{"$f":"IF(H633>0,ROUND(H633*L631,0),0)","v":289315},{"$f":"IF(K635>L635,0,L635-K635)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,185000,0,0,0,0,0,{"$f":"H617","v":9850500},{"$f":"VLOOKUP(H638,A638:C642,3)","v":0.3},{"$f":"INDEX(D638:D642,MATCH(I638,C638:C642,0))","v":250000},{"$f":"INDEX(E638:E642,MATCH(I638,C638:C642,0))","v":13000},{"$f":"IF(H638>H642,VLOOKUP(H638,A638:F642,6),0)","v":0.1},{"$f":"VLOOKUP(H638,A638:G642,7)","v":0.02}]
[{"$f":"B638+1","v":185001},250000,0.2,{"$f":"B638","v":185000},{"$f":"(B639-B638)*C639","v":13000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B639+1","v":250001},null,0.3,{"$f":"B639","v":250000},{"$f":"IF(J638=0,0,E639)","v":13000},0.1,0.02,{"$f":"IF(I638=C642,E641+ROUND((H638-J638),0)*I638,IF(I638=C641,E640+ROUND((H638-J638)*I638,0),IF(I638=C640,E639+ROUND((H638-J638)*I638,0),IF(I638=C639,E638+ROUND((H638-J638)*I638,0),E637+ROUND((H638-J638)*I638,0)))))","v":2893150},{"$f":"MIN(K642:L642)","v":289315},{"$f":"ROUND(SUM(H640+I640)*M638,0)","v":63649},{"$f":"SUM(H640:J640)","v":3246114}]
[null,null,null,{"$f":"B640","v":0},{"$f":"IF(J638=0,0,E640)","v":13000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H635","v":1000000},{"$f":"IF(H638>H642,H638-H642,0)","v":8850500},{"$f":"IF(I642>0,ROUND(I642*I638,0),0)","v":2655150},{"$f":"I642-J642","v":6195350},{"$f":"IF(H640>0,ROUND(H640*L638,0),0)","v":289315},{"$f":"IF(K642>L642,0,L642-K642)","v":0}]
[null,null,2007,{"$f":"C643+1","v":2008},null,"2007-08"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C643","v":2007},{"$f":"D643","v":2008}]
[0,110000,0,0,0,0,0,{"$f":"$E$4","v":9850500},{"$f":"VLOOKUP(H646,A646:C650,3)","v":0.3},{"$f":"INDEX(D646:D650,MATCH(I646,C646:C650,0))","v":250000},{"$f":"INDEX(E646:E650,MATCH(I646,C646:C650,0))","v":24000},{"$f":"IF(H646>H650,VLOOKUP(H646,A646:F650,6),0)","v":0.1},{"$f":"VLOOKUP(H646,A646:G650,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B646,IF($E$3=\"Female\",B653,IF($E$3=\"Senior Citizen\",B660,B667)))","v":195000},0]
[{"$f":"B646+1","v":110001},150000,0.1,{"$f":"B646","v":110000},{"$f":"(B647-B646)*C647","v":4000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O646+1","v":195001},250000,0.2]
[{"$f":"B647+1","v":150001},250000,0.2,{"$f":"B647","v":150000},{"$f":"E647+(B648-B647)*C648","v":24000},0,0.03,{"$f":"IF(I646=C650,E649+ROUND((H646-J646),0)*I646,IF(I646=C649,E648+ROUND((H646-J646)*I646,0),IF(I646=C648,E647+ROUND((H646-J646)*I646,0),IF(I646=C647,E646+ROUND((H646-J646)*I646,0),E645+ROUND((H646-J646)*I646,0)))))","v":2904150},{"$f":"MIN(K650:L650)","v":290415},{"$f":"ROUND(SUM(H648+I648)*M646,0)","v":95837},{"$f":"SUM(H648:J648)","v":3290402},null,null,{"$f":"O647+1","v":250001},0,0.3]
[{"$f":"B648+1","v":250001},null,0.3,{"$f":"B648","v":250000},{"$f":"IF(J646=0,0,E648)","v":24000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O648+1","v":1},0,0]
["Surcharge Limit",null,null,1000000,null,null,null,1000000,{"$f":"IF(H646>H650,H646-H650,0)","v":8850500},{"$f":"IF(I650>0,ROUND(I650*I646,0),0)","v":2655150},{"$f":"I650-J650","v":6195350},{"$f":"IF(H648>0,ROUND(H648*L646,0),0)","v":290415},{"$f":"IF(K650>L650,0,L650-K650)","v":0},{"$f":"O649+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H648,IF($E$3=\"Female\",H655,IF($E$3=\"Senior Citizen\",H662,H669)))","v":2891150}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I648,IF($E$3=\"Female\",I655,IF($E$3=\"Senior Citizen\",I662,I669)))","v":289115}]
[0,145000,0,0,0,0,0,{"$f":"H646","v":9850500},{"$f":"VLOOKUP(H653,A653:C657,3)","v":0.3},{"$f":"INDEX(D653:D657,MATCH(I653,C653:C657,0))","v":250000},{"$f":"INDEX(E653:E657,MATCH(I653,C653:C657,0))","v":20500},{"$f":"IF(H653>H657,VLOOKUP(H653,A653:F657,6),0)","v":0.1},{"$f":"VLOOKUP(H653,A653:G657,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J648,IF($E$3=\"Female\",J655,IF($E$3=\"Senior Citizen\",J662,J669)))","v":95408}]
[{"$f":"B653+1","v":145001},150000,0.1,{"$f":"B653","v":145000},{"$f":"(B654-B653)*C654","v":500},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K648,IF($E$3=\"Female\",K655,IF($E$3=\"Senior Citizen\",K662,K669)))","v":3275673}]
[{"$f":"B654+1","v":150001},250000,0.2,{"$f":"B654","v":150000},{"$f":"E654+(B655-B654)*C655","v":20500},0,0.03,{"$f":"IF(I653=C657,E656+ROUND((H653-J653),0)*I653,IF(I653=C656,E655+ROUND((H653-J653)*I653,0),IF(I653=C655,E654+ROUND((H653-J653)*I653,0),IF(I653=C654,E653+ROUND((H653-J653)*I653,0),E652+ROUND((H653-J653)*I653,0)))))","v":2900650},{"$f":"MIN(K657:L657)","v":290065},{"$f":"ROUND(SUM(H655+I655)*M653,0)","v":95721},{"$f":"SUM(H655:J655)","v":3286436},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A645,IF($E$3=\"Female\",A652,IF($E$3=\"Senior Citizen\",A659,A666)))","v":"(above 65 years)"}]
[{"$f":"B655+1","v":250001},null,0.3,{"$f":"B655","v":250000},{"$f":"IF(J653=0,0,E655)","v":20500},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M650,IF($E$3=\"Female\",M657,IF($E$3=\"Senior Citizen\",M664,M671)))","v":0}]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H650","v":1000000},{"$f":"IF(H653>H657,H653-H657,0)","v":8850500},{"$f":"IF(I657>0,ROUND(I657*I653,0),0)","v":2655150},{"$f":"I657-J657","v":6195350},{"$f":"IF(H655>0,ROUND(H655*L653,0),0)","v":290065},{"$f":"IF(K657>L657,0,L657-K657)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K648,IF($E$3=\"Female\",K655,IF($E$3=\"Senior Citizen\",K662,K669)))","v":3275673}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 65 years)"]
[0,195000,0,0,0,0,0,{"$f":"H646","v":9850500},{"$f":"VLOOKUP(H660,A660:C664,3)","v":0.3},{"$f":"INDEX(D660:D664,MATCH(I660,C660:C664,0))","v":250000},{"$f":"INDEX(E660:E664,MATCH(I660,C660:C664,0))","v":11000},{"$f":"IF(H660>H664,VLOOKUP(H660,A660:F664,6),0)","v":0.1},{"$f":"VLOOKUP(H660,A660:G664,7)","v":0.03}]
[{"$f":"B660+1","v":195001},250000,0.2,{"$f":"B660","v":195000},{"$f":"(B661-B660)*C661","v":11000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B661+1","v":250001},null,0.3,{"$f":"B661","v":250000},{"$f":"IF(J660=0,0,E661)","v":11000},0.1,0.03,{"$f":"IF(I660=C664,E663+ROUND((H660-J660),0)*I660,IF(I660=C663,E662+ROUND((H660-J660)*I660,0),IF(I660=C662,E661+ROUND((H660-J660)*I660,0),IF(I660=C661,E660+ROUND((H660-J660)*I660,0),E659+ROUND((H660-J660)*I660,0)))))","v":2891150},{"$f":"MIN(K664:L664)","v":289115},{"$f":"ROUND(SUM(H662+I662)*M660,0)","v":95408},{"$f":"SUM(H662:J662)","v":3275673}]
[null,null,null,{"$f":"B662","v":0},{"$f":"IF(J660=0,0,E662)","v":11000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H657","v":1000000},{"$f":"IF(H660>H664,H660-H664,0)","v":8850500},{"$f":"IF(I664>0,ROUND(I664*I660,0),0)","v":2655150},{"$f":"I664-J664","v":6195350},{"$f":"IF(H662>0,ROUND(H662*L660,0),0)","v":289115},{"$f":"IF(K664>L664,0,L664-K664)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,195000,0,0,0,0,0,{"$f":"H646","v":9850500},{"$f":"VLOOKUP(H667,A667:C671,3)","v":0.3},{"$f":"INDEX(D667:D671,MATCH(I667,C667:C671,0))","v":250000},{"$f":"INDEX(E667:E671,MATCH(I667,C667:C671,0))","v":11000},{"$f":"IF(H667>H671,VLOOKUP(H667,A667:F671,6),0)","v":0.1},{"$f":"VLOOKUP(H667,A667:G671,7)","v":0.03}]
[{"$f":"B667+1","v":195001},250000,0.2,{"$f":"B667","v":195000},{"$f":"(B668-B667)*C668","v":11000},0.1,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B668+1","v":250001},null,0.3,{"$f":"B668","v":250000},{"$f":"IF(J667=0,0,E668)","v":11000},0.1,0.03,{"$f":"IF(I667=C671,E670+ROUND((H667-J667),0)*I667,IF(I667=C670,E669+ROUND((H667-J667)*I667,0),IF(I667=C669,E668+ROUND((H667-J667)*I667,0),IF(I667=C668,E667+ROUND((H667-J667)*I667,0),E666+ROUND((H667-J667)*I667,0)))))","v":2891150},{"$f":"MIN(K671:L671)","v":289115},{"$f":"ROUND(SUM(H669+I669)*M667,0)","v":95408},{"$f":"SUM(H669:J669)","v":3275673}]
[null,null,null,{"$f":"B669","v":0},{"$f":"IF(J667=0,0,E669)","v":11000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H664","v":1000000},{"$f":"IF(H667>H671,H667-H671,0)","v":8850500},{"$f":"IF(I671>0,ROUND(I671*I667,0),0)","v":2655150},{"$f":"I671-J671","v":6195350},{"$f":"IF(H669>0,ROUND(H669*L667,0),0)","v":289115},{"$f":"IF(K671>L671,0,L671-K671)","v":0}]
[null,null,2008,{"$f":"C672+1","v":2009},null,"2008-09"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C672","v":2008},{"$f":"D672","v":2009}]
[0,150000,0,0,0,0,0,{"$f":"$E$4","v":9850500},{"$f":"VLOOKUP(H675,A675:C679,3)","v":0.3},{"$f":"INDEX(D675:D679,MATCH(I675,C675:C679,0))","v":500000},{"$f":"INDEX(E675:E679,MATCH(I675,C675:C679,0))","v":55000},{"$f":"IF(H675>H679,VLOOKUP(H675,A675:F679,6),0)","v":0.1},{"$f":"VLOOKUP(H675,A675:G679,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B675,IF($E$3=\"Female\",B682,IF($E$3=\"Senior Citizen\",B689,B696)))","v":225000},0]
[{"$f":"B675+1","v":150001},300000,0.1,{"$f":"B675","v":150000},{"$f":"(B676-B675)*C676","v":15000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O675+1","v":225001},300000,0.1]
[{"$f":"B676+1","v":300001},500000,0.2,{"$f":"B676","v":300000},{"$f":"E676+(B677-B676)*C677","v":55000},0,0.03,{"$f":"IF(I675=C679,E678+ROUND((H675-J675),0)*I675,IF(I675=C678,E677+ROUND((H675-J675)*I675,0),IF(I675=C677,E676+ROUND((H675-J675)*I675,0),IF(I675=C676,E675+ROUND((H675-J675)*I675,0),E674+ROUND((H675-J675)*I675,0)))))","v":2860150},{"$f":"MIN(K679:L679)","v":286015},{"$f":"ROUND(SUM(H677+I677)*M675,0)","v":94385},{"$f":"SUM(H677:J677)","v":3240550},null,null,{"$f":"O676+1","v":300001},500000,0.2]
[{"$f":"B677+1","v":500001},null,0.3,{"$f":"B677","v":500000},{"$f":"IF(J675=0,0,E677)","v":55000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O677+1","v":500001},0,0.3]
["Surcharge Limit",null,null,1000000,null,null,null,1000000,{"$f":"IF(H675>H679,H675-H679,0)","v":8850500},{"$f":"IF(I679>0,ROUND(I679*I675,0),0)","v":2655150},{"$f":"I679-J679","v":6195350},{"$f":"IF(H677>0,ROUND(H677*L675,0),0)","v":286015},{"$f":"IF(K679>L679,0,L679-K679)","v":0},{"$f":"O678+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H677,IF($E$3=\"Female\",H684,IF($E$3=\"Senior Citizen\",H691,H698)))","v":2852650}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I677,IF($E$3=\"Female\",I684,IF($E$3=\"Senior Citizen\",I691,I698)))","v":285265}]
[0,180000,0,0,0,0,0,{"$f":"H675","v":9850500},{"$f":"VLOOKUP(H682,A682:C686,3)","v":0.3},{"$f":"INDEX(D682:D686,MATCH(I682,C682:C686,0))","v":500000},{"$f":"INDEX(E682:E686,MATCH(I682,C682:C686,0))","v":52000},{"$f":"IF(H682>H686,VLOOKUP(H682,A682:F686,6),0)","v":0.1},{"$f":"VLOOKUP(H682,A682:G686,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J677,IF($E$3=\"Female\",J684,IF($E$3=\"Senior Citizen\",J691,J698)))","v":94137}]
[{"$f":"B682+1","v":180001},300000,0.1,{"$f":"B682","v":180000},{"$f":"(B683-B682)*C683","v":12000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K677,IF($E$3=\"Female\",K684,IF($E$3=\"Senior Citizen\",K691,K698)))","v":3232052}]
[{"$f":"B683+1","v":300001},500000,0.2,{"$f":"B683","v":300000},{"$f":"E683+(B684-B683)*C684","v":52000},0,0.03,{"$f":"IF(I682=C686,E685+ROUND((H682-J682),0)*I682,IF(I682=C685,E684+ROUND((H682-J682)*I682,0),IF(I682=C684,E683+ROUND((H682-J682)*I682,0),IF(I682=C683,E682+ROUND((H682-J682)*I682,0),E681+ROUND((H682-J682)*I682,0)))))","v":2857150},{"$f":"MIN(K686:L686)","v":285715},{"$f":"ROUND(SUM(H684+I684)*M682,0)","v":94286},{"$f":"SUM(H684:J684)","v":3237151},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A674,IF($E$3=\"Female\",A681,IF($E$3=\"Senior Citizen\",A688,A695)))","v":"(above 65 years)"}]
[{"$f":"B684+1","v":500001},null,0.3,{"$f":"B684","v":500000},{"$f":"IF(J682=0,0,E684)","v":52000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M679,IF($E$3=\"Female\",M686,IF($E$3=\"Senior Citizen\",M693,M700)))","v":0}]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H679","v":1000000},{"$f":"IF(H682>H686,H682-H686,0)","v":8850500},{"$f":"IF(I686>0,ROUND(I686*I682,0),0)","v":2655150},{"$f":"I686-J686","v":6195350},{"$f":"IF(H684>0,ROUND(H684*L682,0),0)","v":285715},{"$f":"IF(K686>L686,0,L686-K686)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K677,IF($E$3=\"Female\",K684,IF($E$3=\"Senior Citizen\",K691,K698)))","v":3232052}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 65 years)"]
[0,225000,0,0,0,0,0,{"$f":"H675","v":9850500},{"$f":"VLOOKUP(H689,A689:C693,3)","v":0.3},{"$f":"INDEX(D689:D693,MATCH(I689,C689:C693,0))","v":500000},{"$f":"INDEX(E689:E693,MATCH(I689,C689:C693,0))","v":47500},{"$f":"IF(H689>H693,VLOOKUP(H689,A689:F693,6),0)","v":0.1},{"$f":"VLOOKUP(H689,A689:G693,7)","v":0.03}]
[{"$f":"B689+1","v":225001},300000,0.1,{"$f":"B689","v":225000},{"$f":"(B690-B689)*C690","v":7500},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B690+1","v":300001},500000,0.2,{"$f":"B690","v":300000},{"$f":"E690+(B691-B690)*C691","v":47500},0,0.03,{"$f":"IF(I689=C693,E692+ROUND((H689-J689),0)*I689,IF(I689=C692,E691+ROUND((H689-J689)*I689,0),IF(I689=C691,E690+ROUND((H689-J689)*I689,0),IF(I689=C690,E689+ROUND((H689-J689)*I689,0),E688+ROUND((H689-J689)*I689,0)))))","v":2852650},{"$f":"MIN(K693:L693)","v":285265},{"$f":"ROUND(SUM(H691+I691)*M689,0)","v":94137},{"$f":"SUM(H691:J691)","v":3232052}]
[{"$f":"B691+1","v":500001},null,0.3,{"$f":"B691","v":500000},{"$f":"IF(J689=0,0,E691)","v":47500},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H686","v":1000000},{"$f":"IF(H689>H693,H689-H693,0)","v":8850500},{"$f":"IF(I693>0,ROUND(I693*I689,0),0)","v":2655150},{"$f":"I693-J693","v":6195350},{"$f":"IF(H691>0,ROUND(H691*L689,0),0)","v":285265},{"$f":"IF(K693>L693,0,L693-K693)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,225000,0,0,0,0,0,{"$f":"H675","v":9850500},{"$f":"VLOOKUP(H696,A696:C700,3)","v":0.3},{"$f":"INDEX(D696:D700,MATCH(I696,C696:C700,0))","v":500000},{"$f":"INDEX(E696:E700,MATCH(I696,C696:C700,0))","v":47500},{"$f":"IF(H696>H700,VLOOKUP(H696,A696:F700,6),0)","v":0.1},{"$f":"VLOOKUP(H696,A696:G700,7)","v":0.03}]
[{"$f":"B696+1","v":225001},300000,0.1,{"$f":"B696","v":225000},{"$f":"(B697-B696)*C697","v":7500},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B697+1","v":300001},500000,0.2,{"$f":"B697","v":300000},{"$f":"E697+(B698-B697)*C698","v":47500},0,0.03,{"$f":"IF(I696=C700,E699+ROUND((H696-J696),0)*I696,IF(I696=C699,E698+ROUND((H696-J696)*I696,0),IF(I696=C698,E697+ROUND((H696-J696)*I696,0),IF(I696=C697,E696+ROUND((H696-J696)*I696,0),E695+ROUND((H696-J696)*I696,0)))))","v":2852650},{"$f":"MIN(K700:L700)","v":285265},{"$f":"ROUND(SUM(H698+I698)*M696,0)","v":94137},{"$f":"SUM(H698:J698)","v":3232052}]
[{"$f":"B698+1","v":500001},null,0.3,{"$f":"B698","v":500000},{"$f":"IF(J696=0,0,E698)","v":47500},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H693","v":1000000},{"$f":"IF(H696>H700,H696-H700,0)","v":8850500},{"$f":"IF(I700>0,ROUND(I700*I696,0),0)","v":2655150},{"$f":"I700-J700","v":6195350},{"$f":"IF(H698>0,ROUND(H698*L696,0),0)","v":285265},{"$f":"IF(K700>L700,0,L700-K700)","v":0}]
[null,null,2009,{"$f":"C701+1","v":2010},null,"2009-10"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C701","v":2009},{"$f":"D701","v":2010}]
[0,160000,0,0,0,0,0,{"$f":"$E$4","v":9850500},{"$f":"VLOOKUP(H704,A704:C708,3)","v":0.3},{"$f":"INDEX(D704:D708,MATCH(I704,C704:C708,0))","v":500000},{"$f":"INDEX(E704:E708,MATCH(I704,C704:C708,0))","v":54000},{"$f":"IF(H704>H708,VLOOKUP(H704,A704:F708,6),0)","v":0},{"$f":"VLOOKUP(H704,A704:G708,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B704,IF($E$3=\"Female\",B711,IF($E$3=\"Senior Citizen\",B718,B725)))","v":240000},0]
[{"$f":"B704+1","v":160001},300000,0.1,{"$f":"B704","v":160000},{"$f":"(B705-B704)*C705","v":14000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O704+1","v":240001},300000,0.1]
[{"$f":"B705+1","v":300001},500000,0.2,{"$f":"B705","v":300000},{"$f":"E705+(B706-B705)*C706","v":54000},0,0.03,{"$f":"IF(I704=C708,E707+ROUND((H704-J704),0)*I704,IF(I704=C707,E706+ROUND((H704-J704)*I704,0),IF(I704=C706,E705+ROUND((H704-J704)*I704,0),IF(I704=C705,E704+ROUND((H704-J704)*I704,0),E703+ROUND((H704-J704)*I704,0)))))","v":2859150},{"$f":"MIN(K708:L708)","v":0},{"$f":"ROUND(SUM(H706+I706)*M704,0)","v":85775},{"$f":"SUM(H706:J706)","v":2944925},null,null,{"$f":"O705+1","v":300001},500000,0.2]
[{"$f":"B706+1","v":500001},null,0.3,{"$f":"B706","v":500000},{"$f":"IF(J704=0,0,E706)","v":54000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O706+1","v":500001},0,0.3]
["Surcharge Limit",null,null,0,null,null,null,0,{"$f":"IF(H704>H708,H704-H708,0)","v":9850500},{"$f":"IF(I708>0,ROUND(I708*I704,0),0)","v":2955150},{"$f":"I708-J708","v":6895350},{"$f":"IF(H706>0,ROUND(H706*L704,0),0)","v":0},{"$f":"IF(K708>L708,0,L708-K708)","v":0},{"$f":"O707+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H706,IF($E$3=\"Female\",H713,IF($E$3=\"Senior Citizen\",H720,H727)))","v":2851150}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I706,IF($E$3=\"Female\",I713,IF($E$3=\"Senior Citizen\",I720,I727)))","v":0}]
[0,190000,0,0,0,0,0,{"$f":"H704","v":9850500},{"$f":"VLOOKUP(H711,A711:C715,3)","v":0.3},{"$f":"INDEX(D711:D715,MATCH(I711,C711:C715,0))","v":500000},{"$f":"INDEX(E711:E715,MATCH(I711,C711:C715,0))","v":51000},{"$f":"IF(H711>H715,VLOOKUP(H711,A711:F715,6),0)","v":0},{"$f":"VLOOKUP(H711,A711:G715,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J706,IF($E$3=\"Female\",J713,IF($E$3=\"Senior Citizen\",J720,J727)))","v":85535}]
[{"$f":"B711+1","v":190001},300000,0.1,{"$f":"B711","v":190000},{"$f":"(B712-B711)*C712","v":11000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K706,IF($E$3=\"Female\",K713,IF($E$3=\"Senior Citizen\",K720,K727)))","v":2936685}]
[{"$f":"B712+1","v":300001},500000,0.2,{"$f":"B712","v":300000},{"$f":"E712+(B713-B712)*C713","v":51000},0,0.03,{"$f":"IF(I711=C715,E714+ROUND((H711-J711),0)*I711,IF(I711=C714,E713+ROUND((H711-J711)*I711,0),IF(I711=C713,E712+ROUND((H711-J711)*I711,0),IF(I711=C712,E711+ROUND((H711-J711)*I711,0),E710+ROUND((H711-J711)*I711,0)))))","v":2856150},{"$f":"MIN(K715:L715)","v":0},{"$f":"ROUND(SUM(H713+I713)*M711,0)","v":85685},{"$f":"SUM(H713:J713)","v":2941835},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A703,IF($E$3=\"Female\",A710,IF($E$3=\"Senior Citizen\",A717,A724)))","v":"(above 65 years)"}]
[{"$f":"B713+1","v":500001},null,0.3,{"$f":"B713","v":500000},{"$f":"IF(J711=0,0,E713)","v":51000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M708,IF($E$3=\"Female\",M715,IF($E$3=\"Senior Citizen\",M722,M729)))","v":0}]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H708","v":0},{"$f":"IF(H711>H715,H711-H715,0)","v":9850500},{"$f":"IF(I715>0,ROUND(I715*I711,0),0)","v":2955150},{"$f":"I715-J715","v":6895350},{"$f":"IF(H713>0,ROUND(H713*L711,0),0)","v":0},{"$f":"IF(K715>L715,0,L715-K715)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K706,IF($E$3=\"Female\",K713,IF($E$3=\"Senior Citizen\",K720,K727)))","v":2936685}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 65 years)"]
[0,240000,0,0,0,0,0,{"$f":"H704","v":9850500},{"$f":"VLOOKUP(H718,A718:C722,3)","v":0.3},{"$f":"INDEX(D718:D722,MATCH(I718,C718:C722,0))","v":500000},{"$f":"INDEX(E718:E722,MATCH(I718,C718:C722,0))","v":46000},{"$f":"IF(H718>H722,VLOOKUP(H718,A718:F722,6),0)","v":0},{"$f":"VLOOKUP(H718,A718:G722,7)","v":0.03}]
[{"$f":"B718+1","v":240001},300000,0.1,{"$f":"B718","v":240000},{"$f":"(B719-B718)*C719","v":6000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B719+1","v":300001},500000,0.2,{"$f":"B719","v":300000},{"$f":"E719+(B720-B719)*C720","v":46000},0,0.03,{"$f":"IF(I718=C722,E721+ROUND((H718-J718),0)*I718,IF(I718=C721,E720+ROUND((H718-J718)*I718,0),IF(I718=C720,E719+ROUND((H718-J718)*I718,0),IF(I718=C719,E718+ROUND((H718-J718)*I718,0),E717+ROUND((H718-J718)*I718,0)))))","v":2851150},{"$f":"MIN(K722:L722)","v":0},{"$f":"ROUND(SUM(H720+I720)*M718,0)","v":85535},{"$f":"SUM(H720:J720)","v":2936685}]
[{"$f":"B720+1","v":500001},null,0.3,{"$f":"B720","v":500000},{"$f":"IF(J718=0,0,E720)","v":46000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H715","v":0},{"$f":"IF(H718>H722,H718-H722,0)","v":9850500},{"$f":"IF(I722>0,ROUND(I722*I718,0),0)","v":2955150},{"$f":"I722-J722","v":6895350},{"$f":"IF(H720>0,ROUND(H720*L718,0),0)","v":0},{"$f":"IF(K722>L722,0,L722-K722)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,240000,0,0,0,0,0,{"$f":"H704","v":9850500},{"$f":"VLOOKUP(H725,A725:C729,3)","v":0.3},{"$f":"INDEX(D725:D729,MATCH(I725,C725:C729,0))","v":500000},{"$f":"INDEX(E725:E729,MATCH(I725,C725:C729,0))","v":46000},{"$f":"IF(H725>H729,VLOOKUP(H725,A725:F729,6),0)","v":0},{"$f":"VLOOKUP(H725,A725:G729,7)","v":0.03}]
[{"$f":"B725+1","v":240001},300000,0.1,{"$f":"B725","v":240000},{"$f":"(B726-B725)*C726","v":6000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B726+1","v":300001},500000,0.2,{"$f":"B726","v":300000},{"$f":"E726+(B727-B726)*C727","v":46000},0,0.03,{"$f":"IF(I725=C729,E728+ROUND((H725-J725),0)*I725,IF(I725=C728,E727+ROUND((H725-J725)*I725,0),IF(I725=C727,E726+ROUND((H725-J725)*I725,0),IF(I725=C726,E725+ROUND((H725-J725)*I725,0),E724+ROUND((H725-J725)*I725,0)))))","v":2851150},{"$f":"MIN(K729:L729)","v":0},{"$f":"ROUND(SUM(H727+I727)*M725,0)","v":85535},{"$f":"SUM(H727:J727)","v":2936685}]
[{"$f":"B727+1","v":500001},null,0.3,{"$f":"B727","v":500000},{"$f":"IF(J725=0,0,E727)","v":46000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H722","v":0},{"$f":"IF(H725>H729,H725-H729,0)","v":9850500},{"$f":"IF(I729>0,ROUND(I729*I725,0),0)","v":2955150},{"$f":"I729-J729","v":6895350},{"$f":"IF(H727>0,ROUND(H727*L725,0),0)","v":0},{"$f":"IF(K729>L729,0,L729-K729)","v":0}]
[null,null,2010,{"$f":"C730+1","v":2011},null,"2010-11"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C730","v":2010},{"$f":"D730","v":2011}]
[0,160000,0,0,0,0,0,{"$f":"$E$4","v":9850500},{"$f":"VLOOKUP(H733,A733:C737,3)","v":0.3},{"$f":"INDEX(D733:D737,MATCH(I733,C733:C737,0))","v":800000},{"$f":"INDEX(E733:E737,MATCH(I733,C733:C737,0))","v":94000},{"$f":"IF(H733>H737,VLOOKUP(H733,A733:F737,6),0)","v":0},{"$f":"VLOOKUP(H733,A733:G737,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B733,IF($E$3=\"Female\",B740,IF($E$3=\"Senior Citizen\",B747,B754)))","v":240000},0]
[{"$f":"B733+1","v":160001},500000,0.1,{"$f":"B733","v":160000},{"$f":"(B734-B733)*C734","v":34000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O733+1","v":240001},500000,0.1]
[{"$f":"B734+1","v":500001},800000,0.2,{"$f":"B734","v":500000},{"$f":"E734+(B735-B734)*C735","v":94000},0,0.03,{"$f":"IF(I733=C737,E736+ROUND((H733-J733),0)*I733,IF(I733=C736,E735+ROUND((H733-J733)*I733,0),IF(I733=C735,E734+ROUND((H733-J733)*I733,0),IF(I733=C734,E733+ROUND((H733-J733)*I733,0),E732+ROUND((H733-J733)*I733,0)))))","v":2809150},{"$f":"MIN(K737:L737)","v":0},{"$f":"ROUND(SUM(H735+I735)*M733,0)","v":84275},{"$f":"SUM(H735:J735)","v":2893425},null,null,{"$f":"O734+1","v":500001},800000,0.2]
[{"$f":"B735+1","v":800001},null,0.3,{"$f":"B735","v":800000},{"$f":"IF(J733=0,0,E735)","v":94000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O735+1","v":800001},0,0.3]
["Surcharge Limit",null,null,0,null,null,null,0,{"$f":"IF(H733>H737,H733-H737,0)","v":9850500},{"$f":"IF(I737>0,ROUND(I737*I733,0),0)","v":2955150},{"$f":"I737-J737","v":6895350},{"$f":"IF(H735>0,ROUND(H735*L733,0),0)","v":0},{"$f":"IF(K737>L737,0,L737-K737)","v":0},{"$f":"O736+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H735,IF($E$3=\"Female\",H742,IF($E$3=\"Senior Citizen\",H749,H756)))","v":2801150}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I735,IF($E$3=\"Female\",I742,IF($E$3=\"Senior Citizen\",I749,I756)))","v":0}]
[0,190000,0,0,0,0,0,{"$f":"H733","v":9850500},{"$f":"VLOOKUP(H740,A740:C744,3)","v":0.3},{"$f":"INDEX(D740:D744,MATCH(I740,C740:C744,0))","v":800000},{"$f":"INDEX(E740:E744,MATCH(I740,C740:C744,0))","v":91000},{"$f":"IF(H740>H744,VLOOKUP(H740,A740:F744,6),0)","v":0},{"$f":"VLOOKUP(H740,A740:G744,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J735,IF($E$3=\"Female\",J742,IF($E$3=\"Senior Citizen\",J749,J756)))","v":84035}]
[{"$f":"B740+1","v":190001},500000,0.1,{"$f":"B740","v":190000},{"$f":"(B741-B740)*C741","v":31000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K735,IF($E$3=\"Female\",K742,IF($E$3=\"Senior Citizen\",K749,K756)))","v":2885185}]
[{"$f":"B741+1","v":500001},800000,0.2,{"$f":"B741","v":500000},{"$f":"E741+(B742-B741)*C742","v":91000},0,0.03,{"$f":"IF(I740=C744,E743+ROUND((H740-J740),0)*I740,IF(I740=C743,E742+ROUND((H740-J740)*I740,0),IF(I740=C742,E741+ROUND((H740-J740)*I740,0),IF(I740=C741,E740+ROUND((H740-J740)*I740,0),E739+ROUND((H740-J740)*I740,0)))))","v":2806150},{"$f":"MIN(K744:L744)","v":0},{"$f":"ROUND(SUM(H742+I742)*M740,0)","v":84185},{"$f":"SUM(H742:J742)","v":2890335},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A732,IF($E$3=\"Female\",A739,IF($E$3=\"Senior Citizen\",A746,A753)))","v":"(above 65 years)"}]
[{"$f":"B742+1","v":800001},null,0.3,{"$f":"B742","v":800000},{"$f":"IF(J740=0,0,E742)","v":91000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M737,IF($E$3=\"Female\",M744,IF($E$3=\"Senior Citizen\",M751,M758)))","v":0}]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H737","v":0},{"$f":"IF(H740>H744,H740-H744,0)","v":9850500},{"$f":"IF(I744>0,ROUND(I744*I740,0),0)","v":2955150},{"$f":"I744-J744","v":6895350},{"$f":"IF(H742>0,ROUND(H742*L740,0),0)","v":0},{"$f":"IF(K744>L744,0,L744-K744)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K735,IF($E$3=\"Female\",K742,IF($E$3=\"Senior Citizen\",K749,K756)))","v":2885185}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 65 years)"]
[0,240000,0,0,0,0,0,{"$f":"H733","v":9850500},{"$f":"VLOOKUP(H747,A747:C751,3)","v":0.3},{"$f":"INDEX(D747:D751,MATCH(I747,C747:C751,0))","v":800000},{"$f":"INDEX(E747:E751,MATCH(I747,C747:C751,0))","v":86000},{"$f":"IF(H747>H751,VLOOKUP(H747,A747:F751,6),0)","v":0},{"$f":"VLOOKUP(H747,A747:G751,7)","v":0.03}]
[{"$f":"B747+1","v":240001},500000,0.1,{"$f":"B747","v":240000},{"$f":"(B748-B747)*C748","v":26000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B748+1","v":500001},800000,0.2,{"$f":"B748","v":500000},{"$f":"E748+(B749-B748)*C749","v":86000},0,0.03,{"$f":"IF(I747=C751,E750+ROUND((H747-J747),0)*I747,IF(I747=C750,E749+ROUND((H747-J747)*I747,0),IF(I747=C749,E748+ROUND((H747-J747)*I747,0),IF(I747=C748,E747+ROUND((H747-J747)*I747,0),E746+ROUND((H747-J747)*I747,0)))))","v":2801150},{"$f":"MIN(K751:L751)","v":0},{"$f":"ROUND(SUM(H749+I749)*M747,0)","v":84035},{"$f":"SUM(H749:J749)","v":2885185}]
[{"$f":"B749+1","v":800001},null,0.3,{"$f":"B749","v":800000},{"$f":"IF(J747=0,0,E749)","v":86000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H744","v":0},{"$f":"IF(H747>H751,H747-H751,0)","v":9850500},{"$f":"IF(I751>0,ROUND(I751*I747,0),0)","v":2955150},{"$f":"I751-J751","v":6895350},{"$f":"IF(H749>0,ROUND(H749*L747,0),0)","v":0},{"$f":"IF(K751>L751,0,L751-K751)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,240000,0,0,0,0,0,{"$f":"H733","v":9850500},{"$f":"VLOOKUP(H754,A754:C758,3)","v":0.3},{"$f":"INDEX(D754:D758,MATCH(I754,C754:C758,0))","v":800000},{"$f":"INDEX(E754:E758,MATCH(I754,C754:C758,0))","v":86000},{"$f":"IF(H754>H758,VLOOKUP(H754,A754:F758,6),0)","v":0},{"$f":"VLOOKUP(H754,A754:G758,7)","v":0.03}]
[{"$f":"B754+1","v":240001},500000,0.1,{"$f":"B754","v":240000},{"$f":"(B755-B754)*C755","v":26000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B755+1","v":500001},800000,0.2,{"$f":"B755","v":500000},{"$f":"E755+(B756-B755)*C756","v":86000},0,0.03,{"$f":"IF(I754=C758,E757+ROUND((H754-J754),0)*I754,IF(I754=C757,E756+ROUND((H754-J754)*I754,0),IF(I754=C756,E755+ROUND((H754-J754)*I754,0),IF(I754=C755,E754+ROUND((H754-J754)*I754,0),E753+ROUND((H754-J754)*I754,0)))))","v":2801150},{"$f":"MIN(K758:L758)","v":0},{"$f":"ROUND(SUM(H756+I756)*M754,0)","v":84035},{"$f":"SUM(H756:J756)","v":2885185}]
[{"$f":"B756+1","v":800001},null,0.3,{"$f":"B756","v":800000},{"$f":"IF(J754=0,0,E756)","v":86000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H751","v":0},{"$f":"IF(H754>H758,H754-H758,0)","v":9850500},{"$f":"IF(I758>0,ROUND(I758*I754,0),0)","v":2955150},{"$f":"I758-J758","v":6895350},{"$f":"IF(H756>0,ROUND(H756*L754,0),0)","v":0},{"$f":"IF(K758>L758,0,L758-K758)","v":0}]
[null,null,2011,{"$f":"C759+1","v":2012},null,"2011-12"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C759","v":2011},{"$f":"D759","v":2012}]
[0,180000,0,0,0,0,0,{"$f":"$E$4","v":9850500},{"$f":"VLOOKUP(H762,A762:C766,3)","v":0.3},{"$f":"INDEX(D762:D766,MATCH(I762,C762:C766,0))","v":800000},{"$f":"INDEX(E762:E766,MATCH(I762,C762:C766,0))","v":92000},{"$f":"IF(H762>H766,VLOOKUP(H762,A762:F766,6),0)","v":0},{"$f":"VLOOKUP(H762,A762:G766,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B762,IF($E$3=\"Female\",B769,IF($E$3=\"Senior Citizen\",B776,B783)))","v":250000},0]
[{"$f":"B762+1","v":180001},500000,0.1,{"$f":"B762","v":180000},{"$f":"(B763-B762)*C763","v":32000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O762+1","v":250001},500000,0.1]
[{"$f":"B763+1","v":500001},800000,0.2,{"$f":"B763","v":500000},{"$f":"E763+(B764-B763)*C764","v":92000},0,0.03,{"$f":"IF(I762=C766,E765+ROUND((H762-J762),0)*I762,IF(I762=C765,E764+ROUND((H762-J762)*I762,0),IF(I762=C764,E763+ROUND((H762-J762)*I762,0),IF(I762=C763,E762+ROUND((H762-J762)*I762,0),E761+ROUND((H762-J762)*I762,0)))))","v":2807150},{"$f":"MIN(K766:L766)","v":0},{"$f":"ROUND(SUM(H764+I764)*M762,0)","v":84215},{"$f":"SUM(H764:J764)","v":2891365},null,null,{"$f":"O763+1","v":500001},800000,0.2]
[{"$f":"B764+1","v":800001},null,0.3,{"$f":"B764","v":800000},{"$f":"IF(J762=0,0,E764)","v":92000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O764+1","v":800001},0,0.3]
["Surcharge Limit",null,null,0,null,null,null,0,{"$f":"IF(H762>H766,H762-H766,0)","v":9850500},{"$f":"IF(I766>0,ROUND(I766*I762,0),0)","v":2955150},{"$f":"I766-J766","v":6895350},{"$f":"IF(H764>0,ROUND(H764*L762,0),0)","v":0},{"$f":"IF(K766>L766,0,L766-K766)","v":0},{"$f":"O765+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H764,IF($E$3=\"Female\",H771,IF($E$3=\"Senior Citizen\",H778,H785)))","v":2800150}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I764,IF($E$3=\"Female\",I771,IF($E$3=\"Senior Citizen\",I778,I785)))","v":0}]
[0,190000,0,0,0,0,0,{"$f":"H762","v":9850500},{"$f":"VLOOKUP(H769,A769:C773,3)","v":0.3},{"$f":"INDEX(D769:D773,MATCH(I769,C769:C773,0))","v":800000},{"$f":"INDEX(E769:E773,MATCH(I769,C769:C773,0))","v":91000},{"$f":"IF(H769>H773,VLOOKUP(H769,A769:F773,6),0)","v":0},{"$f":"VLOOKUP(H769,A769:G773,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J764,IF($E$3=\"Female\",J771,IF($E$3=\"Senior Citizen\",J778,J785)))","v":84005}]
[{"$f":"B769+1","v":190001},500000,0.1,{"$f":"B769","v":190000},{"$f":"(B770-B769)*C770","v":31000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K764,IF($E$3=\"Female\",K771,IF($E$3=\"Senior Citizen\",K778,K785)))","v":2884155}]
[{"$f":"B770+1","v":500001},800000,0.2,{"$f":"B770","v":500000},{"$f":"E770+(B771-B770)*C771","v":91000},0,0.03,{"$f":"IF(I769=C773,E772+ROUND((H769-J769),0)*I769,IF(I769=C772,E771+ROUND((H769-J769)*I769,0),IF(I769=C771,E770+ROUND((H769-J769)*I769,0),IF(I769=C770,E769+ROUND((H769-J769)*I769,0),E768+ROUND((H769-J769)*I769,0)))))","v":2806150},{"$f":"MIN(K773:L773)","v":0},{"$f":"ROUND(SUM(H771+I771)*M769,0)","v":84185},{"$f":"SUM(H771:J771)","v":2890335},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A761,IF($E$3=\"Female\",A768,IF($E$3=\"Senior Citizen\",A775,A782)))","v":"(Above 60 year but less than 80)"}]
[{"$f":"B771+1","v":800001},null,0.3,{"$f":"B771","v":800000},{"$f":"IF(J769=0,0,E771)","v":91000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M766,IF($E$3=\"Female\",M773,IF($E$3=\"Senior Citizen\",M780,M787)))","v":0}]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H766","v":0},{"$f":"IF(H769>H773,H769-H773,0)","v":9850500},{"$f":"IF(I773>0,ROUND(I773*I769,0),0)","v":2955150},{"$f":"I773-J773","v":6895350},{"$f":"IF(H771>0,ROUND(H771*L769,0),0)","v":0},{"$f":"IF(K773>L773,0,L773-K773)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K764,IF($E$3=\"Female\",K771,IF($E$3=\"Senior Citizen\",K778,K785)))","v":2884155}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 60 year but less than 80)"]
[0,250000,0,0,0,0,0,{"$f":"H762","v":9850500},{"$f":"VLOOKUP(H776,A776:C780,3)","v":0.3},{"$f":"INDEX(D776:D780,MATCH(I776,C776:C780,0))","v":800000},{"$f":"INDEX(E776:E780,MATCH(I776,C776:C780,0))","v":85000},{"$f":"IF(H776>H780,VLOOKUP(H776,A776:F780,6),0)","v":0},{"$f":"VLOOKUP(H776,A776:G780,7)","v":0.03}]
[{"$f":"B776+1","v":250001},500000,0.1,{"$f":"B776","v":250000},{"$f":"(B777-B776)*C777","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B777+1","v":500001},800000,0.2,{"$f":"B777","v":500000},{"$f":"E777+(B778-B777)*C778","v":85000},0,0.03,{"$f":"IF(I776=C780,E779+ROUND((H776-J776),0)*I776,IF(I776=C779,E778+ROUND((H776-J776)*I776,0),IF(I776=C778,E777+ROUND((H776-J776)*I776,0),IF(I776=C777,E776+ROUND((H776-J776)*I776,0),E775+ROUND((H776-J776)*I776,0)))))","v":2800150},{"$f":"MIN(K780:L780)","v":0},{"$f":"ROUND(SUM(H778+I778)*M776,0)","v":84005},{"$f":"SUM(H778:J778)","v":2884155}]
[{"$f":"B778+1","v":800001},null,0.3,{"$f":"B778","v":800000},{"$f":"IF(J776=0,0,E778)","v":85000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H773","v":0},{"$f":"IF(H776>H780,H776-H780,0)","v":9850500},{"$f":"IF(I780>0,ROUND(I780*I776,0),0)","v":2955150},{"$f":"I780-J780","v":6895350},{"$f":"IF(H778>0,ROUND(H778*L776,0),0)","v":0},{"$f":"IF(K780>L780,0,L780-K780)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H762","v":9850500},{"$f":"VLOOKUP(H783,A783:C787,3)","v":0.3},{"$f":"INDEX(D783:D787,MATCH(I783,C783:C787,0))","v":800000},{"$f":"INDEX(E783:E787,MATCH(I783,C783:C787,0))","v":60000},{"$f":"IF(H783>H787,VLOOKUP(H783,A783:F787,6),0)","v":0},{"$f":"VLOOKUP(H783,A783:G787,7)","v":0.03}]
[{"$f":"B783+1","v":500001},800000,0.2,{"$f":"B783","v":500000},{"$f":"(B784-B783)*C784","v":60000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B784+1","v":800001},null,0.3,{"$f":"B784","v":800000},{"$f":"IF(J783=0,0,E784)","v":60000},0,0.03,{"$f":"IF(I783=C787,E786+ROUND((H783-J783),0)*I783,IF(I783=C786,E785+ROUND((H783-J783)*I783,0),IF(I783=C785,E784+ROUND((H783-J783)*I783,0),IF(I783=C784,E783+ROUND((H783-J783)*I783,0),E782+ROUND((H783-J783)*I783,0)))))","v":2775150},{"$f":"MIN(K787:L787)","v":0},{"$f":"ROUND(SUM(H785+I785)*M783,0)","v":83255},{"$f":"SUM(H785:J785)","v":2858405}]
[null,null,null,null,null,0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H780","v":0},{"$f":"IF(H783>H787,H783-H787,0)","v":9850500},{"$f":"IF(I787>0,ROUND(I787*I783,0),0)","v":2955150},{"$f":"I787-J787","v":6895350},{"$f":"IF(H785>0,ROUND(H785*L783,0),0)","v":0},{"$f":"IF(K787>L787,0,L787-K787)","v":0}]
[null,null,2012,{"$f":"C788+1","v":2013},null,"2012-13"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C788","v":2012},{"$f":"D788","v":2013}]
[0,200000,0,0,0,0,0,{"$f":"$E$4","v":9850500},{"$f":"VLOOKUP(H791,A791:C795,3)","v":0.3},{"$f":"INDEX(D791:D795,MATCH(I791,C791:C795,0))","v":1000000},{"$f":"INDEX(E791:E795,MATCH(I791,C791:C795,0))","v":130000},{"$f":"IF(H791>H795,VLOOKUP(H791,A791:F795,6),0)","v":0},{"$f":"VLOOKUP(H791,A791:G795,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B791,IF($E$3=\"Female\",B798,IF($E$3=\"Senior Citizen\",B805,B812)))","v":250000},0,{"$f":"O791","v":250000}]
[{"$f":"B791+1","v":200001},500000,0.1,{"$f":"B791","v":200000},{"$f":"(B792-B791)*C792","v":30000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O791+1","v":250001},500000,0.1]
[{"$f":"B792+1","v":500001},1000000,0.2,{"$f":"B792","v":500000},{"$f":"E792+(B793-B792)*C793","v":130000},0,0.03,{"$f":"IF(I791=C795,E794+ROUND((H791-J791),0)*I791,IF(I791=C794,E793+ROUND((H791-J791)*I791,0),IF(I791=C793,E792+ROUND((H791-J791)*I791,0),IF(I791=C792,E791+ROUND((H791-J791)*I791,0),E790+ROUND((H791-J791)*I791,0)))))","v":2785150},{"$f":"MIN(K795:L795)","v":0},{"$f":"ROUND(SUM(H793+I793)*M791,0)","v":83555},{"$f":"SUM(H793:J793)","v":2868705},null,null,{"$f":"O792+1","v":500001},1000000,0.2]
[{"$f":"B793+1","v":1000001},null,0.3,{"$f":"B793","v":1000000},{"$f":"IF(J791=0,0,E793)","v":130000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O793+1","v":1000001},0,0.3]
["Surcharge Limit",null,null,0,null,null,null,0,{"$f":"IF(H791>H795,H791-H795,0)","v":9850500},{"$f":"IF(I795>0,ROUND(I795*I791,0),0)","v":2955150},{"$f":"I795-J795","v":6895350},{"$f":"IF(H793>0,ROUND(H793*L791,0),0)","v":0},{"$f":"IF(K795>L795,0,L795-K795)","v":0},{"$f":"O794+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H793,IF($E$3=\"Female\",H800,IF($E$3=\"Senior Citizen\",H807,H814)))","v":2780150}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I793,IF($E$3=\"Female\",I800,IF($E$3=\"Senior Citizen\",I807,I814)))","v":0}]
[0,200000,0,0,0,0,0,{"$f":"H791","v":9850500},{"$f":"VLOOKUP(H798,A798:C802,3)","v":0.3},{"$f":"INDEX(D798:D802,MATCH(I798,C798:C802,0))","v":1000000},{"$f":"INDEX(E798:E802,MATCH(I798,C798:C802,0))","v":130000},{"$f":"IF(H798>H802,VLOOKUP(H798,A798:F802,6),0)","v":0},{"$f":"VLOOKUP(H798,A798:G802,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J793,IF($E$3=\"Female\",J800,IF($E$3=\"Senior Citizen\",J807,J814)))","v":83405}]
[{"$f":"B798+1","v":200001},500000,0.1,{"$f":"B798","v":200000},{"$f":"(B799-B798)*C799","v":30000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K793,IF($E$3=\"Female\",K800,IF($E$3=\"Senior Citizen\",K807,K814)))","v":2863555}]
[{"$f":"B799+1","v":500001},1000000,0.2,{"$f":"B799","v":500000},{"$f":"E799+(B800-B799)*C800","v":130000},0,0.03,{"$f":"IF(I798=C802,E801+ROUND((H798-J798),0)*I798,IF(I798=C801,E800+ROUND((H798-J798)*I798,0),IF(I798=C800,E799+ROUND((H798-J798)*I798,0),IF(I798=C799,E798+ROUND((H798-J798)*I798,0),E797+ROUND((H798-J798)*I798,0)))))","v":2785150},{"$f":"MIN(K802:L802)","v":0},{"$f":"ROUND(SUM(H800+I800)*M798,0)","v":83555},{"$f":"SUM(H800:J800)","v":2868705},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A790,IF($E$3=\"Female\",A797,IF($E$3=\"Senior Citizen\",A804,A811)))","v":"(above 65 years)"}]
[{"$f":"B800+1","v":1000001},null,0.3,{"$f":"B800","v":1000000},{"$f":"IF(J798=0,0,E800)","v":130000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M795,IF($E$3=\"Female\",M802,IF($E$3=\"Senior Citizen\",M809,M816)))","v":0}]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H795","v":0},{"$f":"IF(H798>H802,H798-H802,0)","v":9850500},{"$f":"IF(I802>0,ROUND(I802*I798,0),0)","v":2955150},{"$f":"I802-J802","v":6895350},{"$f":"IF(H800>0,ROUND(H800*L798,0),0)","v":0},{"$f":"IF(K802>L802,0,L802-K802)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K793,IF($E$3=\"Female\",K800,IF($E$3=\"Senior Citizen\",K807,K814)))","v":2863555}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 65 years)"]
[0,250000,0,0,0,0,0,{"$f":"H791","v":9850500},{"$f":"VLOOKUP(H805,A805:C809,3)","v":0.3},{"$f":"INDEX(D805:D809,MATCH(I805,C805:C809,0))","v":1000000},{"$f":"INDEX(E805:E809,MATCH(I805,C805:C809,0))","v":125000},{"$f":"IF(H805>H809,VLOOKUP(H805,A805:F809,6),0)","v":0},{"$f":"VLOOKUP(H805,A805:G809,7)","v":0.03}]
[{"$f":"B805+1","v":250001},500000,0.1,{"$f":"B805","v":250000},{"$f":"(B806-B805)*C806","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B806+1","v":500001},1000000,0.2,{"$f":"B806","v":500000},{"$f":"E806+(B807-B806)*C807","v":125000},0,0.03,{"$f":"IF(I805=C809,E808+ROUND((H805-J805),0)*I805,IF(I805=C808,E807+ROUND((H805-J805)*I805,0),IF(I805=C807,E806+ROUND((H805-J805)*I805,0),IF(I805=C806,E805+ROUND((H805-J805)*I805,0),E804+ROUND((H805-J805)*I805,0)))))","v":2780150},{"$f":"MIN(K809:L809)","v":0},{"$f":"ROUND(SUM(H807+I807)*M805,0)","v":83405},{"$f":"SUM(H807:J807)","v":2863555}]
[{"$f":"B807+1","v":1000001},null,0.3,{"$f":"B807","v":1000000},{"$f":"IF(J805=0,0,E807)","v":125000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H802","v":0},{"$f":"IF(H805>H809,H805-H809,0)","v":9850500},{"$f":"IF(I809>0,ROUND(I809*I805,0),0)","v":2955150},{"$f":"I809-J809","v":6895350},{"$f":"IF(H807>0,ROUND(H807*L805,0),0)","v":0},{"$f":"IF(K809>L809,0,L809-K809)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H791","v":9850500},{"$f":"VLOOKUP(H812,A812:C816,3)","v":0.3},{"$f":"INDEX(D812:D816,MATCH(I812,C812:C816,0))","v":1000000},{"$f":"INDEX(E812:E816,MATCH(I812,C812:C816,0))","v":100000},{"$f":"IF(H812>H816,VLOOKUP(H812,A812:F816,6),0)","v":0},{"$f":"VLOOKUP(H812,A812:G816,7)","v":0.03}]
[{"$f":"B812+1","v":500001},1000000,0.2,{"$f":"B812","v":500000},{"$f":"(B813-B812)*C813","v":100000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B813+1","v":1000001},null,0.3,{"$f":"B813","v":1000000},{"$f":"IF(J812=0,0,E813)","v":100000},0,0.03,{"$f":"IF(I812=C816,E815+ROUND((H812-J812),0)*I812,IF(I812=C815,E814+ROUND((H812-J812)*I812,0),IF(I812=C814,E813+ROUND((H812-J812)*I812,0),IF(I812=C813,E812+ROUND((H812-J812)*I812,0),E811+ROUND((H812-J812)*I812,0)))))","v":2755150},{"$f":"MIN(K816:L816)","v":0},{"$f":"ROUND(SUM(H814+I814)*M812,0)","v":82655},{"$f":"SUM(H814:J814)","v":2837805}]
[null,null,null,null,null,0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H809","v":0},{"$f":"IF(H812>H816,H812-H816,0)","v":9850500},{"$f":"IF(I816>0,ROUND(I816*I812,0),0)","v":2955150},{"$f":"I816-J816","v":6895350},{"$f":"IF(H814>0,ROUND(H814*L812,0),0)","v":0},{"$f":"IF(K816>L816,0,L816-K816)","v":0}]
[null,null,2013,{"$f":"C817+1","v":2014},null,"2013-14"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C817","v":2013},{"$f":"D817","v":2014}]
[0,200000,0,0,0,0,0,{"$f":"$E$4","v":9850500},{"$f":"VLOOKUP(H820,A820:C824,3)","v":0.3},{"$f":"INDEX(D820:D824,MATCH(I820,C820:C824,0))","v":1000000},{"$f":"INDEX(E820:E824,MATCH(I820,C820:C824,0))","v":130000},{"$f":"IF(H820>H824,VLOOKUP(H820,A820:F824,6),0)","v":0},{"$f":"VLOOKUP(H820,A820:G824,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B820,IF($E$3=\"Female\",B827,IF($E$3=\"Senior Citizen\",B834,B841)))","v":250000},0,{"$f":"O820","v":250000}]
[{"$f":"B820+1","v":200001},500000,0.1,{"$f":"B820","v":200000},{"$f":"(B821-B820)*C821","v":30000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O820+1","v":250001},500000,0.1]
[{"$f":"B821+1","v":500001},1000000,0.2,{"$f":"B821","v":500000},{"$f":"E821+(B822-B821)*C822","v":130000},0,0.03,{"$f":"IF(I820=C824,E823+ROUND((H820-J820),0)*I820,IF(I820=C823,E822+ROUND((H820-J820)*I820,0),IF(I820=C822,E821+ROUND((H820-J820)*I820,0),IF(I820=C821,E820+ROUND((H820-J820)*I820,0),E819+ROUND((H820-J820)*I820,0)))))","v":2785150},{"$f":"MIN(K824:L824)","v":0},{"$f":"ROUND(SUM(H822+I822)*M820,0)","v":83555},{"$f":"SUM(H822:J822)","v":2868705},null,null,{"$f":"O821+1","v":500001},1000000,0.2]
[{"$f":"B822+1","v":1000001},null,0.3,{"$f":"B822","v":1000000},{"$f":"IF(J820=0,0,E822)","v":130000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O822+1","v":1000001},0,0.3]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"D824","v":10000000},{"$f":"IF(H820>H824,H820-H824,0)","v":0},{"$f":"IF(I824>0,ROUND(I824*I820,0),0)","v":0},{"$f":"I824-J824","v":0},{"$f":"IF(H822>0,ROUND(H822*L820,0),0)","v":0},{"$f":"IF(K824>L824,0,L824-K824)","v":0},{"$f":"O823+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H822,IF($E$3=\"Female\",H829,IF($E$3=\"Senior Citizen\",H836,H843)))","v":2780150}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I822,IF($E$3=\"Female\",I829,IF($E$3=\"Senior Citizen\",I836,I843)))","v":0}]
[0,200000,0,0,0,0,0,{"$f":"H820","v":9850500},{"$f":"VLOOKUP(H827,A827:C831,3)","v":0.3},{"$f":"INDEX(D827:D831,MATCH(I827,C827:C831,0))","v":1000000},{"$f":"INDEX(E827:E831,MATCH(I827,C827:C831,0))","v":130000},{"$f":"IF(H827>H831,VLOOKUP(H827,A827:F831,6),0)","v":0},{"$f":"VLOOKUP(H827,A827:G831,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J822,IF($E$3=\"Female\",J829,IF($E$3=\"Senior Citizen\",J836,J843)))","v":83405}]
[{"$f":"B827+1","v":200001},500000,0.1,{"$f":"B827","v":200000},{"$f":"(B828-B827)*C828","v":30000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K822,IF($E$3=\"Female\",K829,IF($E$3=\"Senior Citizen\",K836,K843)))","v":2863555}]
[{"$f":"B828+1","v":500001},1000000,0.2,{"$f":"B828","v":500000},{"$f":"E828+(B829-B828)*C829","v":130000},0,0.03,{"$f":"IF(I827=C831,E830+ROUND((H827-J827),0)*I827,IF(I827=C830,E829+ROUND((H827-J827)*I827,0),IF(I827=C829,E828+ROUND((H827-J827)*I827,0),IF(I827=C828,E827+ROUND((H827-J827)*I827,0),E826+ROUND((H827-J827)*I827,0)))))","v":2785150},{"$f":"MIN(K831:L831)","v":0},{"$f":"ROUND(SUM(H829+I829)*M827,0)","v":83555},{"$f":"SUM(H829:J829)","v":2868705},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A819,IF($E$3=\"Female\",A826,IF($E$3=\"Senior Citizen\",A833,A840)))","v":"(Above 60 year but less than 80)"}]
[{"$f":"B829+1","v":1000001},null,0.3,{"$f":"B829","v":1000000},{"$f":"IF(J827=0,0,E829)","v":130000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M824,IF($E$3=\"Female\",M831,IF($E$3=\"Senior Citizen\",M838,M845)))","v":0}]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H824","v":10000000},{"$f":"IF(H827>H831,H827-H831,0)","v":0},{"$f":"IF(I831>0,ROUND(I831*I827,0),0)","v":0},{"$f":"I831-J831","v":0},{"$f":"IF(H829>0,ROUND(H829*L827,0),0)","v":0},{"$f":"IF(K831>L831,0,L831-K831)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K822,IF($E$3=\"Female\",K829,IF($E$3=\"Senior Citizen\",K836,K843)))","v":2863555}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 60 year but less than 80)"]
[0,250000,0,0,0,0,0,{"$f":"H820","v":9850500},{"$f":"VLOOKUP(H834,A834:C838,3)","v":0.3},{"$f":"INDEX(D834:D838,MATCH(I834,C834:C838,0))","v":1000000},{"$f":"INDEX(E834:E838,MATCH(I834,C834:C838,0))","v":125000},{"$f":"IF(H834>H838,VLOOKUP(H834,A834:F838,6),0)","v":0},{"$f":"VLOOKUP(H834,A834:G838,7)","v":0.03}]
[{"$f":"B834+1","v":250001},500000,0.1,{"$f":"B834","v":250000},{"$f":"(B835-B834)*C835","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B835+1","v":500001},1000000,0.2,{"$f":"B835","v":500000},{"$f":"E835+(B836-B835)*C836","v":125000},0,0.03,{"$f":"IF(I834=C838,E837+ROUND((H834-J834),0)*I834,IF(I834=C837,E836+ROUND((H834-J834)*I834,0),IF(I834=C836,E835+ROUND((H834-J834)*I834,0),IF(I834=C835,E834+ROUND((H834-J834)*I834,0),E833+ROUND((H834-J834)*I834,0)))))","v":2780150},{"$f":"MIN(K838:L838)","v":0},{"$f":"ROUND(SUM(H836+I836)*M834,0)","v":83405},{"$f":"SUM(H836:J836)","v":2863555}]
[{"$f":"B836+1","v":1000001},null,0.3,{"$f":"B836","v":1000000},{"$f":"IF(J834=0,0,E836)","v":125000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H831","v":10000000},{"$f":"IF(H834>H838,H834-H838,0)","v":0},{"$f":"IF(I838>0,ROUND(I838*I834,0),0)","v":0},{"$f":"I838-J838","v":0},{"$f":"IF(H836>0,ROUND(H836*L834,0),0)","v":0},{"$f":"IF(K838>L838,0,L838-K838)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H820","v":9850500},{"$f":"VLOOKUP(H841,A841:C845,3)","v":0.3},{"$f":"INDEX(D841:D845,MATCH(I841,C841:C845,0))","v":1000000},{"$f":"INDEX(E841:E845,MATCH(I841,C841:C845,0))","v":100000},{"$f":"IF(H841>H845,VLOOKUP(H841,A841:F845,6),0)","v":0},{"$f":"VLOOKUP(H841,A841:G845,7)","v":0.03}]
[{"$f":"B841+1","v":500001},1000000,0.2,{"$f":"B841","v":500000},{"$f":"(B842-B841)*C842","v":100000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B842+1","v":1000001},null,0.3,{"$f":"B842","v":1000000},{"$f":"IF(J841=0,0,E842)","v":100000},0.1,0.03,{"$f":"IF(I841=C845,E844+ROUND((H841-J841),0)*I841,IF(I841=C844,E843+ROUND((H841-J841)*I841,0),IF(I841=C843,E842+ROUND((H841-J841)*I841,0),IF(I841=C842,E841+ROUND((H841-J841)*I841,0),E840+ROUND((H841-J841)*I841,0)))))","v":2755150},{"$f":"MIN(K845:L845)","v":0},{"$f":"ROUND(SUM(H843+I843)*M841,0)","v":82655},{"$f":"SUM(H843:J843)","v":2837805}]
[null,null,null,null,null,0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H838","v":10000000},{"$f":"IF(H841>H845,H841-H845,0)","v":0},{"$f":"IF(I845>0,ROUND(I845*I841,0),0)","v":0},{"$f":"I845-J845","v":0},{"$f":"IF(H843>0,ROUND(H843*L841,0),0)","v":0},{"$f":"IF(K845>L845,0,L845-K845)","v":0}]
[null,null,2014,{"$f":"C846+1","v":2015},null,"2014-15"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C846","v":2014},{"$f":"D846","v":2015}]
[0,250000,0,0,0,0,0,{"$f":"$E$4","v":9850500},{"$f":"VLOOKUP(H849,A849:C853,3)","v":0.3},{"$f":"INDEX(D849:D853,MATCH(I849,C849:C853,0))","v":1000000},{"$f":"INDEX(E849:E853,MATCH(I849,C849:C853,0))","v":125000},{"$f":"IF(H849>H853,VLOOKUP(H849,A849:F853,6),0)","v":0},{"$f":"VLOOKUP(H849,A849:G853,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B849,IF($E$3=\"Female\",B856,IF($E$3=\"Senior Citizen\",B863,B870)))","v":300000},0,{"$f":"O849","v":300000}]
[{"$f":"B849+1","v":250001},500000,0.1,{"$f":"B849","v":250000},{"$f":"(B850-B849)*C850","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O849+1","v":300001},500000,0.1]
[{"$f":"B850+1","v":500001},1000000,0.2,{"$f":"B850","v":500000},{"$f":"E850+(B851-B850)*C851","v":125000},0,0.03,{"$f":"IF(I849=C853,E852+ROUND((H849-J849),0)*I849,IF(I849=C852,E851+ROUND((H849-J849)*I849,0),IF(I849=C851,E850+ROUND((H849-J849)*I849,0),IF(I849=C850,E849+ROUND((H849-J849)*I849,0),E848+ROUND((H849-J849)*I849,0)))))","v":2780150},{"$f":"MIN(K853:L853)","v":0},{"$f":"ROUND(SUM(H851+I851)*M849,0)","v":83405},{"$f":"SUM(H851:J851)","v":2863555},null,null,{"$f":"O850+1","v":500001},1000000,0.2]
[{"$f":"B851+1","v":1000001},null,0.3,{"$f":"B851","v":1000000},{"$f":"IF(J849=0,0,E851)","v":125000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O851+1","v":1000001},0,0.3]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"D853","v":10000000},{"$f":"IF(H849>H853,H849-H853,0)","v":0},{"$f":"IF(I853>0,ROUND(I853*I849,0),0)","v":0},{"$f":"I853-J853","v":0},{"$f":"IF(H851>0,ROUND(H851*L849,0),0)","v":0},{"$f":"IF(K853>L853,0,L853-K853)","v":0},{"$f":"O852+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H851,IF($E$3=\"Female\",H858,IF($E$3=\"Senior Citizen\",H865,H872)))","v":2775150}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I851,IF($E$3=\"Female\",I858,IF($E$3=\"Senior Citizen\",I865,I872)))","v":0}]
[0,250000,0,0,0,0,0,{"$f":"H849","v":9850500},{"$f":"VLOOKUP(H856,A856:C860,3)","v":0.3},{"$f":"INDEX(D856:D860,MATCH(I856,C856:C860,0))","v":1000000},{"$f":"INDEX(E856:E860,MATCH(I856,C856:C860,0))","v":125000},{"$f":"IF(H856>H860,VLOOKUP(H856,A856:F860,6),0)","v":0},{"$f":"VLOOKUP(H856,A856:G860,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J851,IF($E$3=\"Female\",J858,IF($E$3=\"Senior Citizen\",J865,J872)))","v":83255}]
[{"$f":"B856+1","v":250001},500000,0.1,{"$f":"B856","v":250000},{"$f":"(B857-B856)*C857","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K851,IF($E$3=\"Female\",K858,IF($E$3=\"Senior Citizen\",K865,K872)))","v":2858405}]
[{"$f":"B857+1","v":500001},1000000,0.2,{"$f":"B857","v":500000},{"$f":"E857+(B858-B857)*C858","v":125000},0,0.03,{"$f":"IF(I856=C860,E859+ROUND((H856-J856),0)*I856,IF(I856=C859,E858+ROUND((H856-J856)*I856,0),IF(I856=C858,E857+ROUND((H856-J856)*I856,0),IF(I856=C857,E856+ROUND((H856-J856)*I856,0),E855+ROUND((H856-J856)*I856,0)))))","v":2780150},{"$f":"MIN(K860:L860)","v":0},{"$f":"ROUND(SUM(H858+I858)*M856,0)","v":83405},{"$f":"SUM(H858:J858)","v":2863555},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A848,IF($E$3=\"Female\",A855,IF($E$3=\"Senior Citizen\",A862,A869)))","v":"(Above 60 year but less than 80)"}]
[{"$f":"B858+1","v":1000001},null,0.3,{"$f":"B858","v":1000000},{"$f":"IF(J856=0,0,E858)","v":125000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M853,IF($E$3=\"Female\",M860,IF($E$3=\"Senior Citizen\",M867,M874)))","v":0}]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H853","v":10000000},{"$f":"IF(H856>H860,H856-H860,0)","v":0},{"$f":"IF(I860>0,ROUND(I860*I856,0),0)","v":0},{"$f":"I860-J860","v":0},{"$f":"IF(H858>0,ROUND(H858*L856,0),0)","v":0},{"$f":"IF(K860>L860,0,L860-K860)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K851,IF($E$3=\"Female\",K858,IF($E$3=\"Senior Citizen\",K865,K872)))","v":2858405}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 60 year but less than 80)"]
[0,300000,0,0,0,0,0,{"$f":"H849","v":9850500},{"$f":"VLOOKUP(H863,A863:C867,3)","v":0.3},{"$f":"INDEX(D863:D867,MATCH(I863,C863:C867,0))","v":1000000},{"$f":"INDEX(E863:E867,MATCH(I863,C863:C867,0))","v":120000},{"$f":"IF(H863>H867,VLOOKUP(H863,A863:F867,6),0)","v":0},{"$f":"VLOOKUP(H863,A863:G867,7)","v":0.03}]
[{"$f":"B863+1","v":300001},500000,0.1,{"$f":"B863","v":300000},{"$f":"(B864-B863)*C864","v":20000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B864+1","v":500001},1000000,0.2,{"$f":"B864","v":500000},{"$f":"E864+(B865-B864)*C865","v":120000},0,0.03,{"$f":"IF(I863=C867,E866+ROUND((H863-J863),0)*I863,IF(I863=C866,E865+ROUND((H863-J863)*I863,0),IF(I863=C865,E864+ROUND((H863-J863)*I863,0),IF(I863=C864,E863+ROUND((H863-J863)*I863,0),E862+ROUND((H863-J863)*I863,0)))))","v":2775150},{"$f":"MIN(K867:L867)","v":0},{"$f":"ROUND(SUM(H865+I865)*M863,0)","v":83255},{"$f":"SUM(H865:J865)","v":2858405}]
[{"$f":"B865+1","v":1000001},null,0.3,{"$f":"B865","v":1000000},{"$f":"IF(J863=0,0,E865)","v":120000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H860","v":10000000},{"$f":"IF(H863>H867,H863-H867,0)","v":0},{"$f":"IF(I867>0,ROUND(I867*I863,0),0)","v":0},{"$f":"I867-J867","v":0},{"$f":"IF(H865>0,ROUND(H865*L863,0),0)","v":0},{"$f":"IF(K867>L867,0,L867-K867)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H849","v":9850500},{"$f":"VLOOKUP(H870,A870:C874,3)","v":0.3},{"$f":"INDEX(D870:D874,MATCH(I870,C870:C874,0))","v":1000000},{"$f":"INDEX(E870:E874,MATCH(I870,C870:C874,0))","v":100000},{"$f":"IF(H870>H874,VLOOKUP(H870,A870:F874,6),0)","v":0},{"$f":"VLOOKUP(H870,A870:G874,7)","v":0.03}]
[{"$f":"B870+1","v":500001},1000000,0.2,{"$f":"B870","v":500000},{"$f":"(B871-B870)*C871","v":100000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B871+1","v":1000001},null,0.3,{"$f":"B871","v":1000000},{"$f":"IF(J870=0,0,E871)","v":100000},0.1,0.03,{"$f":"IF(I870=C874,E873+ROUND((H870-J870),0)*I870,IF(I870=C873,E872+ROUND((H870-J870)*I870,0),IF(I870=C872,E871+ROUND((H870-J870)*I870,0),IF(I870=C871,E870+ROUND((H870-J870)*I870,0),E869+ROUND((H870-J870)*I870,0)))))","v":2755150},{"$f":"MIN(K874:L874)","v":0},{"$f":"ROUND(SUM(H872+I872)*M870,0)","v":82655},{"$f":"SUM(H872:J872)","v":2837805}]
[null,null,null,null,null,0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H867","v":10000000},{"$f":"IF(H870>H874,H870-H874,0)","v":0},{"$f":"IF(I874>0,ROUND(I874*I870,0),0)","v":0},{"$f":"I874-J874","v":0},{"$f":"IF(H872>0,ROUND(H872*L870,0),0)","v":0},{"$f":"IF(K874>L874,0,L874-K874)","v":0}]
[null,null,2015,{"$f":"C875+1","v":2016},null,"2015-16"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C875","v":2015},{"$f":"D875","v":2016}]
[0,250000,0,0,0,0,0,{"$f":"$E$4","v":9850500},{"$f":"VLOOKUP(H878,A878:C882,3)","v":0.3},{"$f":"INDEX(D878:D882,MATCH(I878,C878:C882,0))","v":1000000},{"$f":"INDEX(E878:E882,MATCH(I878,C878:C882,0))","v":125000},{"$f":"IF(H878>H882,VLOOKUP(H878,A878:F882,6),0)","v":0},{"$f":"VLOOKUP(H878,A878:G882,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B878,IF($E$3=\"Female\",B885,IF($E$3=\"Senior Citizen\",B892,B899)))","v":300000},0,{"$f":"O878","v":300000}]
[{"$f":"B878+1","v":250001},500000,0.1,{"$f":"B878","v":250000},{"$f":"(B879-B878)*C879","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O878+1","v":300001},500000,0.1]
[{"$f":"B879+1","v":500001},1000000,0.2,{"$f":"B879","v":500000},{"$f":"E879+(B880-B879)*C880","v":125000},0,0.03,{"$f":"IF(I878=C882,E881+ROUND((H878-J878),0)*I878,IF(I878=C881,E880+ROUND((H878-J878)*I878,0),IF(I878=C880,E879+ROUND((H878-J878)*I878,0),IF(I878=C879,E878+ROUND((H878-J878)*I878,0),E877+ROUND((H878-J878)*I878,0)))))","v":2780150},{"$f":"MIN(K882:L882)","v":0},{"$f":"ROUND(SUM(H880+I880)*M878,0)","v":83405},{"$f":"SUM(H880:J880)","v":2863555},null,null,{"$f":"O879+1","v":500001},1000000,0.2]
[{"$f":"B880+1","v":1000001},null,0.3,{"$f":"B880","v":1000000},{"$f":"IF(J878=0,0,E880)","v":125000},0.12,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O880+1","v":1000001},0,0.3]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"D882","v":10000000},{"$f":"IF(H878>H882,H878-H882,0)","v":0},{"$f":"IF(I882>0,ROUND(I882*I878,0),0)","v":0},{"$f":"I882-J882","v":0},{"$f":"IF(H880>0,ROUND(H880*L878,0),0)","v":0},{"$f":"IF(K882>L882,0,L882-K882)","v":0},{"$f":"O881+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H880,IF($E$3=\"Female\",H887,IF($E$3=\"Senior Citizen\",H894,H901)))","v":2775150}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I880,IF($E$3=\"Female\",I887,IF($E$3=\"Senior Citizen\",I894,I901)))","v":0}]
[0,250000,0,0,0,0,0,{"$f":"H878","v":9850500},{"$f":"VLOOKUP(H885,A885:C889,3)","v":0.3},{"$f":"INDEX(D885:D889,MATCH(I885,C885:C889,0))","v":1000000},{"$f":"INDEX(E885:E889,MATCH(I885,C885:C889,0))","v":125000},{"$f":"IF(H885>H889,VLOOKUP(H885,A885:F889,6),0)","v":0},{"$f":"VLOOKUP(H885,A885:G889,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J880,IF($E$3=\"Female\",J887,IF($E$3=\"Senior Citizen\",J894,J901)))","v":83255}]
[{"$f":"B885+1","v":250001},500000,0.1,{"$f":"B885","v":250000},{"$f":"(B886-B885)*C886","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K880,IF($E$3=\"Female\",K887,IF($E$3=\"Senior Citizen\",K894,K901)))","v":2858405}]
[{"$f":"B886+1","v":500001},1000000,0.2,{"$f":"B886","v":500000},{"$f":"E886+(B887-B886)*C887","v":125000},0,0.03,{"$f":"IF(I885=C889,E888+ROUND((H885-J885),0)*I885,IF(I885=C888,E887+ROUND((H885-J885)*I885,0),IF(I885=C887,E886+ROUND((H885-J885)*I885,0),IF(I885=C886,E885+ROUND((H885-J885)*I885,0),E884+ROUND((H885-J885)*I885,0)))))","v":2780150},{"$f":"MIN(K889:L889)","v":0},{"$f":"ROUND(SUM(H887+I887)*M885,0)","v":83405},{"$f":"SUM(H887:J887)","v":2863555},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A877,IF($E$3=\"Female\",A884,IF($E$3=\"Senior Citizen\",A891,A898)))","v":"(Above 60 year but less than 80)"}]
[{"$f":"B887+1","v":1000001},null,0.3,{"$f":"B887","v":1000000},{"$f":"IF(J885=0,0,E887)","v":125000},0.12,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M882,IF($E$3=\"Female\",M889,IF($E$3=\"Senior Citizen\",M896,M903)))","v":0}]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H882","v":10000000},{"$f":"IF(H885>H889,H885-H889,0)","v":0},{"$f":"IF(I889>0,ROUND(I889*I885,0),0)","v":0},{"$f":"I889-J889","v":0},{"$f":"IF(H887>0,ROUND(H887*L885,0),0)","v":0},{"$f":"IF(K889>L889,0,L889-K889)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K880,IF($E$3=\"Female\",K887,IF($E$3=\"Senior Citizen\",K894,K901)))","v":2858405}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 60 year but less than 80)"]
[0,300000,0,0,0,0,0,{"$f":"H878","v":9850500},{"$f":"VLOOKUP(H892,A892:C896,3)","v":0.3},{"$f":"INDEX(D892:D896,MATCH(I892,C892:C896,0))","v":1000000},{"$f":"INDEX(E892:E896,MATCH(I892,C892:C896,0))","v":120000},{"$f":"IF(H892>H896,VLOOKUP(H892,A892:F896,6),0)","v":0},{"$f":"VLOOKUP(H892,A892:G896,7)","v":0.03}]
[{"$f":"B892+1","v":300001},500000,0.1,{"$f":"B892","v":300000},{"$f":"(B893-B892)*C893","v":20000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B893+1","v":500001},1000000,0.2,{"$f":"B893","v":500000},{"$f":"E893+(B894-B893)*C894","v":120000},0,0.03,{"$f":"IF(I892=C896,E895+ROUND((H892-J892),0)*I892,IF(I892=C895,E894+ROUND((H892-J892)*I892,0),IF(I892=C894,E893+ROUND((H892-J892)*I892,0),IF(I892=C893,E892+ROUND((H892-J892)*I892,0),E891+ROUND((H892-J892)*I892,0)))))","v":2775150},{"$f":"MIN(K896:L896)","v":0},{"$f":"ROUND(SUM(H894+I894)*M892,0)","v":83255},{"$f":"SUM(H894:J894)","v":2858405}]
[{"$f":"B894+1","v":1000001},null,0.3,{"$f":"B894","v":1000000},{"$f":"IF(J892=0,0,E894)","v":120000},0.12,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",null,339004]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H889","v":10000000},{"$f":"IF(H892>H896,H892-H896,0)","v":0},{"$f":"IF(I896>0,ROUND(I896*I892,0),0)","v":0},{"$f":"I896-J896","v":0},{"$f":"IF(H894>0,ROUND(H894*L892,0),0)","v":0},{"$f":"IF(K896>L896,0,L896-K896)","v":0},null,338934]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess",null,{"$f":"O895-O896","v":70}]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H878","v":9850500},{"$f":"VLOOKUP(H899,A899:C903,3)","v":0.3},{"$f":"INDEX(D899:D903,MATCH(I899,C899:C903,0))","v":1000000},{"$f":"INDEX(E899:E903,MATCH(I899,C899:C903,0))","v":100000},{"$f":"IF(H899>H903,VLOOKUP(H899,A899:F903,6),0)","v":0},{"$f":"VLOOKUP(H899,A899:G903,7)","v":0.03}]
[{"$f":"B899+1","v":500001},1000000,0.2,{"$f":"B899","v":500000},{"$f":"(B900-B899)*C900","v":100000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B900+1","v":1000001},null,0.3,{"$f":"B900","v":1000000},{"$f":"IF(J899=0,0,E900)","v":100000},0.12,0.03,{"$f":"IF(I899=C903,E902+ROUND((H899-J899),0)*I899,IF(I899=C902,E901+ROUND((H899-J899)*I899,0),IF(I899=C901,E900+ROUND((H899-J899)*I899,0),IF(I899=C900,E899+ROUND((H899-J899)*I899,0),E898+ROUND((H899-J899)*I899,0)))))","v":2755150},{"$f":"MIN(K903:L903)","v":0},{"$f":"ROUND(SUM(H901+I901)*M899,0)","v":82655},{"$f":"SUM(H901:J901)","v":2837805}]
[null,null,null,null,null,0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H896","v":10000000},{"$f":"IF(H899>H903,H899-H903,0)","v":0},{"$f":"IF(I903>0,ROUND(I903*I899,0),0)","v":0},{"$f":"I903-J903","v":0},{"$f":"IF(H901>0,ROUND(H901*L899,0),0)","v":0},{"$f":"IF(K903>L903,0,L903-K903)","v":0}]
[null,null,2016,{"$f":"C904+1","v":2017},null,"2016-17"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C904","v":2016},{"$f":"D904","v":2017}]
[0,250000,0,0,0,0,0,{"$f":"$E$4","v":9850500},{"$f":"VLOOKUP(H907,A907:C911,3)","v":0.3},{"$f":"INDEX(D907:D911,MATCH(I907,C907:C911,0))","v":1000000},{"$f":"INDEX(E907:E911,MATCH(I907,C907:C911,0))","v":125000},{"$f":"IF(H907>H911,VLOOKUP(H907,A907:F911,6),0)","v":0},{"$f":"VLOOKUP(H907,A907:G911,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B907,IF($E$3=\"Female\",B914,IF($E$3=\"Senior Citizen\",B921,B928)))","v":300000},0,{"$f":"O907","v":300000}]
[{"$f":"B907+1","v":250001},500000,0.1,{"$f":"B907","v":250000},{"$f":"(B908-B907)*C908","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O907+1","v":300001},500000,0.1]
[{"$f":"B908+1","v":500001},1000000,0.2,{"$f":"B908","v":500000},{"$f":"E908+(B909-B908)*C909","v":125000},0,0.03,{"$f":"IF(I907=C911,E910+ROUND((H907-J907),0)*I907,IF(I907=C910,E909+ROUND((H907-J907)*I907,0),IF(I907=C909,E908+ROUND((H907-J907)*I907,0),IF(I907=C908,E907+ROUND((H907-J907)*I907,0),E906+ROUND((H907-J907)*I907,0)))))","v":2780150},{"$f":"MIN(K911:L911)","v":0},{"$f":"ROUND(SUM(H909+I909)*M907,0)","v":83405},{"$f":"SUM(H909:J909)","v":2863555},null,null,{"$f":"O908+1","v":500001},1000000,0.2]
[{"$f":"B909+1","v":1000001},null,0.3,{"$f":"B909","v":1000000},{"$f":"IF(J907=0,0,E909)","v":125000},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O909+1","v":1000001},0,0.3]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"D911","v":10000000},{"$f":"IF(H907>H911,H907-H911,0)","v":0},{"$f":"IF(I911>0,ROUND(I911*I907,0),0)","v":0},{"$f":"I911-J911","v":0},{"$f":"IF(H909>0,ROUND(H909*L907,0),0)","v":0},{"$f":"IF(K911>L911,0,L911-K911)","v":0},{"$f":"O910+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H909,IF($E$3=\"Female\",H916,IF($E$3=\"Senior Citizen\",H923,H930)))","v":2775150}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I909,IF($E$3=\"Female\",I916,IF($E$3=\"Senior Citizen\",I923,I930)))","v":0}]
[0,250000,0,0,0,0,0,{"$f":"H907","v":9850500},{"$f":"VLOOKUP(H914,A914:C918,3)","v":0.3},{"$f":"INDEX(D914:D918,MATCH(I914,C914:C918,0))","v":1000000},{"$f":"INDEX(E914:E918,MATCH(I914,C914:C918,0))","v":125000},{"$f":"IF(H914>H918,VLOOKUP(H914,A914:F918,6),0)","v":0},{"$f":"VLOOKUP(H914,A914:G918,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J909,IF($E$3=\"Female\",J916,IF($E$3=\"Senior Citizen\",J923,J930)))","v":83255}]
[{"$f":"B914+1","v":250001},500000,0.1,{"$f":"B914","v":250000},{"$f":"(B915-B914)*C915","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K909,IF($E$3=\"Female\",K916,IF($E$3=\"Senior Citizen\",K923,K930)))","v":2858405}]
[{"$f":"B915+1","v":500001},1000000,0.2,{"$f":"B915","v":500000},{"$f":"E915+(B916-B915)*C916","v":125000},0,0.03,{"$f":"IF(I914=C918,E917+ROUND((H914-J914),0)*I914,IF(I914=C917,E916+ROUND((H914-J914)*I914,0),IF(I914=C916,E915+ROUND((H914-J914)*I914,0),IF(I914=C915,E914+ROUND((H914-J914)*I914,0),E913+ROUND((H914-J914)*I914,0)))))","v":2780150},{"$f":"MIN(K918:L918)","v":0},{"$f":"ROUND(SUM(H916+I916)*M914,0)","v":83405},{"$f":"SUM(H916:J916)","v":2863555},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A906,IF($E$3=\"Female\",A913,IF($E$3=\"Senior Citizen\",A920,A927)))","v":"(Above 60 year but less than 80)"}]
[{"$f":"B916+1","v":1000001},null,0.3,{"$f":"B916","v":1000000},{"$f":"IF(J914=0,0,E916)","v":125000},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M911,IF($E$3=\"Female\",M918,IF($E$3=\"Senior Citizen\",M925,M932)))","v":0}]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H911","v":10000000},{"$f":"IF(H914>H918,H914-H918,0)","v":0},{"$f":"IF(I918>0,ROUND(I918*I914,0),0)","v":0},{"$f":"I918-J918","v":0},{"$f":"IF(H916>0,ROUND(H916*L914,0),0)","v":0},{"$f":"IF(K918>L918,0,L918-K918)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K909,IF($E$3=\"Female\",K916,IF($E$3=\"Senior Citizen\",K923,K930)))","v":2858405}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 60 year but less than 80)"]
[0,300000,0,0,0,0,0,{"$f":"H907","v":9850500},{"$f":"VLOOKUP(H921,A921:C925,3)","v":0.3},{"$f":"INDEX(D921:D925,MATCH(I921,C921:C925,0))","v":1000000},{"$f":"INDEX(E921:E925,MATCH(I921,C921:C925,0))","v":120000},{"$f":"IF(H921>H925,VLOOKUP(H921,A921:F925,6),0)","v":0},{"$f":"VLOOKUP(H921,A921:G925,7)","v":0.03}]
[{"$f":"B921+1","v":300001},500000,0.1,{"$f":"B921","v":300000},{"$f":"(B922-B921)*C922","v":20000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B922+1","v":500001},1000000,0.2,{"$f":"B922","v":500000},{"$f":"E922+(B923-B922)*C923","v":120000},0,0.03,{"$f":"IF(I921=C925,E924+ROUND((H921-J921),0)*I921,IF(I921=C924,E923+ROUND((H921-J921)*I921,0),IF(I921=C923,E922+ROUND((H921-J921)*I921,0),IF(I921=C922,E921+ROUND((H921-J921)*I921,0),E920+ROUND((H921-J921)*I921,0)))))","v":2775150},{"$f":"MIN(K925:L925)","v":0},{"$f":"ROUND(SUM(H923+I923)*M921,0)","v":83255},{"$f":"SUM(H923:J923)","v":2858405}]
[{"$f":"B923+1","v":1000001},null,0.3,{"$f":"B923","v":1000000},{"$f":"IF(J921=0,0,E923)","v":120000},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",null,339004]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H918","v":10000000},{"$f":"IF(H921>H925,H921-H925,0)","v":0},{"$f":"IF(I925>0,ROUND(I925*I921,0),0)","v":0},{"$f":"I925-J925","v":0},{"$f":"IF(H923>0,ROUND(H923*L921,0),0)","v":0},{"$f":"IF(K925>L925,0,L925-K925)","v":0},null,338934]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess",null,{"$f":"O924-O925","v":70}]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H907","v":9850500},{"$f":"VLOOKUP(H928,A928:C932,3)","v":0.3},{"$f":"INDEX(D928:D932,MATCH(I928,C928:C932,0))","v":1000000},{"$f":"INDEX(E928:E932,MATCH(I928,C928:C932,0))","v":100000},{"$f":"IF(H928>H932,VLOOKUP(H928,A928:F932,6),0)","v":0},{"$f":"VLOOKUP(H928,A928:G932,7)","v":0.03}]
[{"$f":"B928+1","v":500001},1000000,0.2,{"$f":"B928","v":500000},{"$f":"(B929-B928)*C929","v":100000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B929+1","v":1000001},null,0.3,{"$f":"B929","v":1000000},{"$f":"IF(J928=0,0,E929)","v":100000},0.15,0.03,{"$f":"IF(I928=C932,E931+ROUND((H928-J928),0)*I928,IF(I928=C931,E930+ROUND((H928-J928)*I928,0),IF(I928=C930,E929+ROUND((H928-J928)*I928,0),IF(I928=C929,E928+ROUND((H928-J928)*I928,0),E927+ROUND((H928-J928)*I928,0)))))","v":2755150},{"$f":"MIN(K932:L932)","v":0},{"$f":"ROUND(SUM(H930+I930)*M928,0)","v":82655},{"$f":"SUM(H930:J930)","v":2837805}]
[null,null,null,null,null,0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H925","v":10000000},{"$f":"IF(H928>H932,H928-H932,0)","v":0},{"$f":"IF(I932>0,ROUND(I932*I928,0),0)","v":0},{"$f":"I932-J932","v":0},{"$f":"IF(H930>0,ROUND(H930*L928,0),0)","v":0},{"$f":"IF(K932>L932,0,L932-K932)","v":0}]
[null,null,2017,{"$f":"C933+1","v":2018},null,"2017-18"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit","Tax Category",null,"Tax (inluding addition income)","Tax (excluding addition income)","Surchange on whole amt","Relief (if amt > one crore"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C933","v":2017},{"$f":"D933","v":2018}]
[0,250000,0,0,0,0,0,{"$f":"$E$4","v":9850500},{"$f":"VLOOKUP(H936,A936:C940,3)","v":0.3},{"$f":"INDEX(D936:D940,MATCH(I936,C936:C940,0))","v":1000000},{"$f":"INDEX(E936:E940,MATCH(I936,C936:C940,0))","v":112500},{"$f":"IF(H936>10000000,15%,IF(H936>5000000,10%,0%))","v":0.1},{"$f":"VLOOKUP(H936,A936:G940,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B936,IF($E$3=\"Female\",B943,IF($E$3=\"Senior Citizen\",B950,B957)))","v":300000},0,{"$f":"O936","v":300000}]
[{"$f":"B936+1","v":250001},500000,0.05,{"$f":"B936","v":250000},{"$f":"(B937-B936)*C937","v":12500},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O936+1","v":300001},500000,0.05,null,{"$f":"$E$3","v":"SENIOR CITIZEN"},null,{"$f":"INDEX($T$938:$T$941,MATCH($R$937,$R$938:$R$941,0))","v":2775150}]
[{"$f":"B937+1","v":500001},1000000,0.2,{"$f":"B937","v":500000},{"$f":"E937+(B938-B937)*C938","v":112500},0,0.03,{"$f":"IF(I936=C940,E939+ROUND((H936-J936),0)*I936,IF(I936=C939,E938+ROUND((H936-J936)*I936,0),IF(I936=C938,E937+ROUND((H936-J936)*I936,0),IF(I936=C937,E936+ROUND((H936-J936)*I936,0),E935+ROUND((H936-J936)*I936,0)))))","v":2767650},{"$f":"MIN(K940:L940)","v":276765},{"$f":"ROUND(SUM(H938+I938)*M936,0)","v":91332},{"$f":"SUM(H938:J938)","v":3135747},null,null,{"$f":"O937+1","v":500001},1000000,0.2,null,"Male",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(112500),IF($T$943>500000,($T$943-500000)*20%+(12500),IF($T$943>250000,($T$943-250000)*5%,\"0\")))","v":2767650},{"$f":"IF($U$943>1000000,($U$943-1000000)*30%+(112500),IF($U$943>500000,($U$943-500000)*20%+(12500),IF($U$943>250000,($U$943-250000)*5%,\"0\")))","v":2812500},{"$f":"L940","v":276765},{"$f":"ROUND(U938*10%,0)","v":281250}]
[{"$f":"B938+1","v":1000001},null,0.3,{"$f":"B938","v":1000000},{"$f":"IF(J936=0,0,E938)","v":112500},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O938+1","v":1000001},0,0.3,null,"Female",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(112500),IF($T$943>500000,($T$943-500000)*20%+(12500),IF($T$943>250000,($T$943-250000)*5%,\"0\")))","v":2767650},{"$f":"IF($U$943>1000000,($U$943-1000000)*30%+(112500),IF($U$943>500000,($U$943-500000)*20%+(12500),IF($U$943>250000,($U$943-250000)*5%,\"0\")))","v":2812500},{"$f":"L947","v":276765},{"$f":"ROUND(U939*10%,0)","v":281250}]
["Surcharge Limit",null,null,{"$f":"IF(L936=10%,5000000,10000000)","v":5000000},null,null,null,{"$f":"D940","v":5000000},{"$f":"IF(H936>H940,H936-H940,0)","v":4850500},{"$f":"IF(I940>0,ROUND(I940*I936,0),0)","v":1455150},{"$f":"IF(H940>=10000000,Q940+(I940-J940),(I940-J940))","v":3395350},{"$f":"IF(H938>0,ROUND(H938*L936,0),0)","v":276765},{"$f":"IF(K940>L940,0,L940-K940)","v":0},{"$f":"O939+1","v":1},0,0,{"$f":"W938","v":281250},"Senior Citizen",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(120000),IF($T$943>500000,($T$943-500000)*20%+(20000),IF($T$943>300000,($T$943-300000)*10%,\"0\")))","v":2775150},{"$f":"IF($U$943>1000000,($U$943-1000000)*30%+(110000),IF($U$943>500000,($U$943-500000)*20%+(10000),IF($U$943>300000,($U$943-300000)*5%,\"0\")))","v":2810000},{"$f":"L954","v":276515},{"$f":"ROUND(U940*10%,0)","v":281000}]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H938,IF($E$3=\"Female\",H945,IF($E$3=\"Senior Citizen\",H952,H959)))","v":2765150},null,"Very Senior Citizen",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(100000),IF($T$943>500000,($T$943-500000)*20%,\"0\"))","v":2755150},{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(100000),IF($T$943>500000,($T$943-500000)*20%,\"0\"))","v":2755150},{"$f":"L961","v":275515},{"$f":"ROUND(U941*10%,0)","v":275515}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I938,IF($E$3=\"Female\",I945,IF($E$3=\"Senior Citizen\",I952,I959)))","v":276515}]
[0,250000,0,0,0,0,0,{"$f":"H936","v":9850500},{"$f":"VLOOKUP(H943,A943:C947,3)","v":0.3},{"$f":"INDEX(D943:D947,MATCH(I943,C943:C947,0))","v":1000000},{"$f":"INDEX(E943:E947,MATCH(I943,C943:C947,0))","v":112500},{"$f":"IF(H943>10000000,15%,IF(H943>5000000,10%,0%))","v":0.1},{"$f":"VLOOKUP(H943,A943:G947,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J938,IF($E$3=\"Female\",J945,IF($E$3=\"Senior Citizen\",J952,J959)))","v":91250},null,"Tax Income",null,{"$f":"$E$4","v":9850500},{"$f":"S944","v":10000000}]
[{"$f":"B943+1","v":250001},500000,0.05,{"$f":"B943","v":250000},{"$f":"(B944-B943)*C944","v":12500},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K938,IF($E$3=\"Female\",K945,IF($E$3=\"Senior Citizen\",K952,K959)))","v":3132915},null,5000001,10000000,0.1,{"$f":"IF($T$943<=5000000,0,IF($T$943>5000000,ROUND((S944-5000000)*10%,0),IF($T$943>10000000,ROUND((T943-S944)*15%,0))))","v":500000}]
[{"$f":"B944+1","v":500001},1000000,0.2,{"$f":"B944","v":500000},{"$f":"E944+(B945-B944)*C945","v":112500},0,0.03,{"$f":"IF(I943=C947,E946+ROUND((H943-J943),0)*I943,IF(I943=C946,E945+ROUND((H943-J943)*I943,0),IF(I943=C945,E944+ROUND((H943-J943)*I943,0),IF(I943=C944,E943+ROUND((H943-J943)*I943,0),E942+ROUND((H943-J943)*I943,0)))))","v":2767650},{"$f":"MIN(K947:L947)","v":276765},{"$f":"ROUND(SUM(H945+I945)*M943,0)","v":91332},{"$f":"SUM(H945:J945)","v":3135747},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A935,IF($E$3=\"Female\",A942,IF($E$3=\"Senior Citizen\",A949,A956)))","v":"(Above 60 year but less than 80)"},null,{"$f":"S944+1","v":10000001},null,0.15,{"$f":"$T$943-R945+1","v":-149500}]
[{"$f":"B945+1","v":1000001},null,0.3,{"$f":"B945","v":1000000},{"$f":"IF(J943=0,0,E945)","v":112500},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M940,IF($E$3=\"Female\",M947,IF($E$3=\"Senior Citizen\",M954,M961)))","v":0}]
["Surcharge Limit",null,null,{"$f":"IF(L943=10%,5000000,10000000)","v":5000000},null,null,null,{"$f":"H940","v":5000000},{"$f":"IF(H943>H947,H943-H947,0)","v":4850500},{"$f":"IF(I947>0,ROUND(I947*I943,0),0)","v":1455150},{"$f":"IF(H947>=10000000,Q947+(I947-J947),(I947-J947))","v":3395350},{"$f":"IF(H945>0,ROUND(H945*L943,0),0)","v":276765},{"$f":"IF(K947>L947,0,L947-K947)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K938,IF($E$3=\"Female\",K945,IF($E$3=\"Senior Citizen\",K952,K959)))","v":3132915},{"$f":"W939","v":281250}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 60 year but less than 80)"]
[0,300000,0,0,0,0,0,{"$f":"H936","v":9850500},{"$f":"VLOOKUP(H950,A950:C954,3)","v":0.3},{"$f":"INDEX(D950:D954,MATCH(I950,C950:C954,0))","v":1000000},{"$f":"INDEX(E950:E954,MATCH(I950,C950:C954,0))","v":110000},{"$f":"IF(H950>10000000,15%,IF(H950>5000000,10%,0%))","v":0.1},{"$f":"VLOOKUP(H950,A950:G954,7)","v":0.03}]
[{"$f":"B950+1","v":300001},500000,0.05,{"$f":"B950","v":300000},{"$f":"(B951-B950)*C951","v":10000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B951+1","v":500001},1000000,0.2,{"$f":"B951","v":500000},{"$f":"E951+(B952-B951)*C952","v":110000},0,0.03,{"$f":"IF(I950=C954,E953+ROUND((H950-J950),0)*I950,IF(I950=C953,E952+ROUND((H950-J950)*I950,0),IF(I950=C952,E951+ROUND((H950-J950)*I950,0),IF(I950=C951,E950+ROUND((H950-J950)*I950,0),E949+ROUND((H950-J950)*I950,0)))))","v":2765150},{"$f":"MIN(K954:L954)","v":276515},{"$f":"ROUND(SUM(H952+I952)*M950,0)","v":91250},{"$f":"SUM(H952:J952)","v":3132915}]
[{"$f":"B952+1","v":1000001},null,0.3,{"$f":"B952","v":1000000},{"$f":"IF(J950=0,0,E952)","v":110000},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L950=10%,5000000,10000000)","v":5000000},null,null,null,{"$f":"H947","v":5000000},{"$f":"IF(H950>H954,H950-H954,0)","v":4850500},{"$f":"IF(I954>0,ROUND(I954*I950,0),0)","v":1455150},{"$f":"IF(H954>=10000000,Q954+(I954-J954),(I954-J954))","v":3395350},{"$f":"IF(H952>0,ROUND(H952*L950,0),0)","v":276515},{"$f":"IF(K954>L954,0,L954-K954)","v":0},null,null,null,{"$f":"W940","v":281000}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H936","v":9850500},{"$f":"VLOOKUP(H957,A957:C961,3)","v":0.3},{"$f":"INDEX(D957:D961,MATCH(I957,C957:C961,0))","v":1000000},{"$f":"INDEX(E957:E961,MATCH(I957,C957:C961,0))","v":100000},{"$f":"IF(H957>10000000,15%,IF(H957>5000000,10%,0%))","v":0.1},{"$f":"VLOOKUP(H957,A957:G961,7)","v":0.03}]
[{"$f":"B957+1","v":500001},1000000,0.2,{"$f":"B957","v":500000},{"$f":"(B958-B957)*C958","v":100000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B958+1","v":1000001},null,0.3,{"$f":"B958","v":1000000},{"$f":"IF(J957=0,0,E958)","v":100000},0.15,0.03,{"$f":"IF(I957=C961,E960+ROUND((H957-J957),0)*I957,IF(I957=C960,E959+ROUND((H957-J957)*I957,0),IF(I957=C959,E958+ROUND((H957-J957)*I957,0),IF(I957=C958,E957+ROUND((H957-J957)*I957,0),E956+ROUND((H957-J957)*I957,0)))))","v":2755150},{"$f":"MIN(K961:L961)","v":275515},{"$f":"ROUND(SUM(H959+I959)*M957,0)","v":90920},{"$f":"SUM(H959:J959)","v":3121585}]
[null,null,null,null,null,0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L957=10%,5000000,10000000)","v":5000000},null,null,null,{"$f":"H954","v":5000000},{"$f":"IF(H957>H961,H957-H961,0)","v":4850500},{"$f":"IF(I961>0,ROUND(I961*I957,0),0)","v":1455150},{"$f":"IF(H961>=10000000,Q961+(I961-J961),(I961-J961))","v":3395350},{"$f":"IF(H959>0,ROUND(H959*L957,0),0)","v":275515},{"$f":"IF(K961>L961,0,L961-K961)","v":0},null,null,null,{"$f":"W941","v":275515}]
[null,null,2018,{"$f":"C962+1","v":2019},null,"2018-19"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit","Tax Category",null,"Tax (inluding addition income)","Tax (excluding addition income)","Surchange on whole amt","Relief (if amt > one crore"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C962","v":2018},{"$f":"D962","v":2019}]
[0,250000,0,0,0,0,0,{"$f":"$E$4","v":9850500},{"$f":"VLOOKUP(H965,A965:C969,3)","v":0.3},{"$f":"INDEX(D965:D969,MATCH(I965,C965:C969,0))","v":1000000},{"$f":"INDEX(E965:E969,MATCH(I965,C965:C969,0))","v":112500},{"$f":"IF(H965>10000000,15%,IF(H965>5000000,10%,0%))","v":0.1},0.04,0,{"$f":"IF($E$3=\"Male\",B965,IF($E$3=\"Female\",B972,IF($E$3=\"Senior Citizen\",B979,B986)))","v":300000},0,{"$f":"O965","v":300000}]
[{"$f":"B965+1","v":250001},500000,0.05,{"$f":"B965","v":250000},{"$f":"(B966-B965)*C966","v":12500},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O965+1","v":300001},500000,0.05,null,{"$f":"$E$3","v":"SENIOR CITIZEN"},null,{"$f":"INDEX($T$938:$T$941,MATCH($R$937,$R$938:$R$941,0))","v":2775150}]
[{"$f":"B966+1","v":500001},1000000,0.2,{"$f":"B966","v":500000},{"$f":"E966+(B967-B966)*C967","v":112500},0,0.03,{"$f":"IF(I965=C969,E968+ROUND((H965-J965),0)*I965,IF(I965=C968,E967+ROUND((H965-J965)*I965,0),IF(I965=C967,E966+ROUND((H965-J965)*I965,0),IF(I965=C966,E965+ROUND((H965-J965)*I965,0),E964+ROUND((H965-J965)*I965,0)))))","v":2767650},{"$f":"MIN(K969:L969)","v":276765},{"$f":"ROUND(SUM(H967+I967)*M965,0)","v":121777},{"$f":"SUM(H967:J967)","v":3166192},null,null,{"$f":"O966+1","v":500001},1000000,0.2,null,"Male",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(112500),IF($T$943>500000,($T$943-500000)*20%+(12500),IF($T$943>250000,($T$943-250000)*5%,\"0\")))","v":2767650},{"$f":"IF($U$943>1000000,($U$943-1000000)*30%+(112500),IF($U$943>500000,($U$943-500000)*20%+(12500),IF($U$943>250000,($U$943-250000)*5%,\"0\")))","v":2812500},{"$f":"L969","v":276765},{"$f":"ROUND(U967*10%,0)","v":281250}]
[{"$f":"B967+1","v":1000001},null,0.3,{"$f":"B967","v":1000000},{"$f":"IF(J965=0,0,E967)","v":112500},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O967+1","v":1000001},0,0.3,null,"Female",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(112500),IF($T$943>500000,($T$943-500000)*20%+(12500),IF($T$943>250000,($T$943-250000)*5%,\"0\")))","v":2767650},{"$f":"IF($U$943>1000000,($U$943-1000000)*30%+(112500),IF($U$943>500000,($U$943-500000)*20%+(12500),IF($U$943>250000,($U$943-250000)*5%,\"0\")))","v":2812500},{"$f":"L976","v":276765},{"$f":"ROUND(U968*10%,0)","v":281250}]
["Surcharge Limit",null,null,{"$f":"IF(L965=10%,5000000,10000000)","v":5000000},null,null,null,{"$f":"D969","v":5000000},{"$f":"IF(H965>H969,H965-H969,0)","v":4850500},{"$f":"IF(I969>0,ROUND(I969*I965,0),0)","v":1455150},{"$f":"IF(H969>=10000000,Q969+(I969-J969),(I969-J969))","v":3395350},{"$f":"IF(H967>0,ROUND(H967*L965,0),0)","v":276765},{"$f":"IF(K969>L969,0,L969-K969)","v":0},{"$f":"O968+1","v":1},0,0,{"$f":"W967","v":281250},"Senior Citizen",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(120000),IF($T$943>500000,($T$943-500000)*20%+(20000),IF($T$943>300000,($T$943-300000)*10%,\"0\")))","v":2775150},{"$f":"IF($U$943>1000000,($U$943-1000000)*30%+(110000),IF($U$943>500000,($U$943-500000)*20%+(10000),IF($U$943>300000,($U$943-300000)*5%,\"0\")))","v":2810000},{"$f":"L983","v":276515},{"$f":"ROUND(U969*10%,0)","v":281000}]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H967,IF($E$3=\"Female\",H974,IF($E$3=\"Senior Citizen\",H981,H988)))","v":2765150},null,"Very Senior Citizen",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(100000),IF($T$943>500000,($T$943-500000)*20%,\"0\"))","v":2755150},{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(100000),IF($T$943>500000,($T$943-500000)*20%,\"0\"))","v":2755150},{"$f":"L990","v":275515},{"$f":"ROUND(U970*10%,0)","v":275515}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I967,IF($E$3=\"Female\",I974,IF($E$3=\"Senior Citizen\",I981,I988)))","v":276515}]
[0,250000,0,0,0,0,0,{"$f":"H965","v":9850500},{"$f":"VLOOKUP(H972,A972:C976,3)","v":0.3},{"$f":"INDEX(D972:D976,MATCH(I972,C972:C976,0))","v":1000000},{"$f":"INDEX(E972:E976,MATCH(I972,C972:C976,0))","v":112500},{"$f":"IF(H972>10000000,15%,IF(H972>5000000,10%,0%))","v":0.1},0.04,"E. CESS",null,{"$f":"IF($E$3=\"Male\",J967,IF($E$3=\"Female\",J974,IF($E$3=\"Senior Citizen\",J981,J988)))","v":121667},null,"Tax Income",null,{"$f":"$E$4","v":9850500},{"$f":"S973","v":10000000}]
[{"$f":"B972+1","v":250001},500000,0.05,{"$f":"B972","v":250000},{"$f":"(B973-B972)*C973","v":12500},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K967,IF($E$3=\"Female\",K974,IF($E$3=\"Senior Citizen\",K981,K988)))","v":3163332},null,5000001,10000000,0.1,{"$f":"IF($T$943<=5000000,0,IF($T$943>5000000,ROUND((S973-5000000)*10%,0),IF($T$943>10000000,ROUND((T972-S973)*15%,0))))","v":500000}]
[{"$f":"B973+1","v":500001},1000000,0.2,{"$f":"B973","v":500000},{"$f":"E973+(B974-B973)*C974","v":112500},0,0.03,{"$f":"IF(I972=C976,E975+ROUND((H972-J972),0)*I972,IF(I972=C975,E974+ROUND((H972-J972)*I972,0),IF(I972=C974,E973+ROUND((H972-J972)*I972,0),IF(I972=C973,E972+ROUND((H972-J972)*I972,0),E971+ROUND((H972-J972)*I972,0)))))","v":2767650},{"$f":"MIN(K976:L976)","v":276765},{"$f":"ROUND(SUM(H974+I974)*M972,0)","v":121777},{"$f":"SUM(H974:J974)","v":3166192},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A964,IF($E$3=\"Female\",A971,IF($E$3=\"Senior Citizen\",A978,A985)))","v":"(Above 60 year but less than 80)"},null,{"$f":"S973+1","v":10000001},null,0.15,{"$f":"$T$943-R974+1","v":-149500}]
[{"$f":"B974+1","v":1000001},null,0.3,{"$f":"B974","v":1000000},{"$f":"IF(J972=0,0,E974)","v":112500},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M969,IF($E$3=\"Female\",M976,IF($E$3=\"Senior Citizen\",M983,M990)))","v":0}]
["Surcharge Limit",null,null,{"$f":"IF(L972=10%,5000000,10000000)","v":5000000},null,null,null,{"$f":"H969","v":5000000},{"$f":"IF(H972>H976,H972-H976,0)","v":4850500},{"$f":"IF(I976>0,ROUND(I976*I972,0),0)","v":1455150},{"$f":"IF(H976>=10000000,Q976+(I976-J976),(I976-J976))","v":3395350},{"$f":"IF(H974>0,ROUND(H974*L972,0),0)","v":276765},{"$f":"IF(K976>L976,0,L976-K976)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K967,IF($E$3=\"Female\",K974,IF($E$3=\"Senior Citizen\",K981,K988)))","v":3163332},{"$f":"W968","v":281250}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 60 year but less than 80)"]
[0,300000,0,0,0,0,0,{"$f":"H965","v":9850500},{"$f":"VLOOKUP(H979,A979:C983,3)","v":0.3},{"$f":"INDEX(D979:D983,MATCH(I979,C979:C983,0))","v":1000000},{"$f":"INDEX(E979:E983,MATCH(I979,C979:C983,0))","v":110000},{"$f":"IF(H979>10000000,15%,IF(H979>5000000,10%,0%))","v":0.1},0.04]
[{"$f":"B979+1","v":300001},500000,0.05,{"$f":"B979","v":300000},{"$f":"(B980-B979)*C980","v":10000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B980+1","v":500001},1000000,0.2,{"$f":"B980","v":500000},{"$f":"E980+(B981-B980)*C981","v":110000},0,0.03,{"$f":"IF(I979=C983,E982+ROUND((H979-J979),0)*I979,IF(I979=C982,E981+ROUND((H979-J979)*I979,0),IF(I979=C981,E980+ROUND((H979-J979)*I979,0),IF(I979=C980,E979+ROUND((H979-J979)*I979,0),E978+ROUND((H979-J979)*I979,0)))))","v":2765150},{"$f":"MIN(K983:L983)","v":276515},{"$f":"ROUND(SUM(H981+I981)*M979,0)","v":121667},{"$f":"SUM(H981:J981)","v":3163332}]
[{"$f":"B981+1","v":1000001},null,0.3,{"$f":"B981","v":1000000},{"$f":"IF(J979=0,0,E981)","v":110000},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L979=10%,5000000,10000000)","v":5000000},null,null,null,{"$f":"H976","v":5000000},{"$f":"IF(H979>H983,H979-H983,0)","v":4850500},{"$f":"IF(I983>0,ROUND(I983*I979,0),0)","v":1455150},{"$f":"IF(H983>=10000000,Q983+(I983-J983),(I983-J983))","v":3395350},{"$f":"IF(H981>0,ROUND(H981*L979,0),0)","v":276515},{"$f":"IF(K983>L983,0,L983-K983)","v":0},null,null,null,{"$f":"W969","v":281000}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H965","v":9850500},{"$f":"VLOOKUP(H986,A986:C990,3)","v":0.3},{"$f":"INDEX(D986:D990,MATCH(I986,C986:C990,0))","v":1000000},{"$f":"INDEX(E986:E990,MATCH(I986,C986:C990,0))","v":100000},{"$f":"IF(H986>10000000,15%,IF(H986>5000000,10%,0%))","v":0.1},0.04]
[{"$f":"B986+1","v":500001},1000000,0.2,{"$f":"B986","v":500000},{"$f":"(B987-B986)*C987","v":100000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B987+1","v":1000001},null,0.3,{"$f":"B987","v":1000000},{"$f":"IF(J986=0,0,E987)","v":100000},0.15,0.03,{"$f":"IF(I986=C990,E989+ROUND((H986-J986),0)*I986,IF(I986=C989,E988+ROUND((H986-J986)*I986,0),IF(I986=C988,E987+ROUND((H986-J986)*I986,0),IF(I986=C987,E986+ROUND((H986-J986)*I986,0),E985+ROUND((H986-J986)*I986,0)))))","v":2755150},{"$f":"MIN(K990:L990)","v":275515},{"$f":"ROUND(SUM(H988+I988)*M986,0)","v":121227},{"$f":"SUM(H988:J988)","v":3151892}]
[null,null,null,null,null,0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L986=10%,5000000,10000000)","v":5000000},null,null,null,{"$f":"H983","v":5000000},{"$f":"IF(H986>H990,H986-H990,0)","v":4850500},{"$f":"IF(I990>0,ROUND(I990*I986,0),0)","v":1455150},{"$f":"IF(H990>=10000000,Q990+(I990-J990),(I990-J990))","v":3395350},{"$f":"IF(H988>0,ROUND(H988*L986,0),0)","v":275515},{"$f":"IF(K990>L990,0,L990-K990)","v":0},null,null,null,{"$f":"W970","v":275515}]
[null,null,2019,{"$f":"C991+1","v":2020},null,"2019-20"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit","Tax Category",null,"Tax (inluding addition income)","Tax (excluding addition income)","Surchange on whole amt","Relief (if amt > one crore",null,"Surcharge Table (2019-20)"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C991","v":2019},{"$f":"D991","v":2020},null,null,null,null,null,null,null,null,0,5000000,0]
[0,250000,0,0,0,0,0,{"$f":"$E$4","v":9850500},{"$f":"VLOOKUP(H994,A994:C998,3)","v":0.3},{"$f":"INDEX(D994:D998,MATCH(I994,C994:C998,0))","v":1000000},{"$f":"INDEX(E994:E998,MATCH(I994,C994:C998,0))","v":112500},{"$f":"VLOOKUP($H$994,$Y$993:$AA$997,3)","v":0.1},0.04,0,{"$f":"IF($E$3=\"Male\",B994,IF($E$3=\"Female\",B1001,IF($E$3=\"Senior Citizen\",B1008,B1015)))","v":300000},0,{"$f":"O994","v":300000},null,null,null,null,null,null,null,{"$f":"Z993+1","v":5000001},10000000,0.1]
[{"$f":"B994+1","v":250001},500000,0.05,{"$f":"B994","v":250000},{"$f":"(B995-B994)*C995","v":12500},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O994+1","v":300001},500000,0.05,null,{"$f":"$E$3","v":"SENIOR CITIZEN"},null,{"$f":"INDEX($T$938:$T$941,MATCH($R$937,$R$938:$R$941,0))","v":2775150},null,null,{"$f":"IF($S$1001=37%,25%,IF($S$1001=25%,15%,IF($S$1001=15%,10%,0)))","v":0},null,{"$f":"Z994+1","v":10000001},20000000,0.15]
[{"$f":"B995+1","v":500001},1000000,0.2,{"$f":"B995","v":500000},{"$f":"E995+(B996-B995)*C996","v":112500},0,0.04,{"$f":"IF(I994=C998,E997+ROUND((H994-J994),0)*I994,IF(I994=C997,E996+ROUND((H994-J994)*I994,0),IF(I994=C996,E995+ROUND((H994-J994)*I994,0),IF(I994=C995,E994+ROUND((H994-J994)*I994,0),E993+ROUND((H994-J994)*I994,0)))))","v":2767650},{"$f":"MIN(K998:L998)","v":276765},{"$f":"ROUND(SUM(H996+I996)*M994,0)","v":121777},{"$f":"SUM(H996:J996)","v":3166192},null,null,{"$f":"O995+1","v":500001},1000000,0.2,null,"Male",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(112500),IF($T$943>500000,($T$943-500000)*20%+(12500),IF($T$943>250000,($T$943-250000)*5%,\"0\")))","v":2767650},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(112500),IF($U$1001>500000,($U$1001-500000)*20%+(12500),IF($U$1001>250000,($U$1001-250000)*5%,\"0\")))","v":1312500},{"$f":"ROUND(T996*$S$1001,0)","v":276765},{"$f":"ROUND(U996*$W$995,0)","v":0},{"$f":"T996+V996-U996-W996","v":1731915},{"$f":"Z995+1","v":20000001},50000000,0.25]
[{"$f":"B996+1","v":1000001},null,0.3,{"$f":"B996","v":1000000},{"$f":"IF(J994=0,0,E996)","v":112500},{"$f":"L994","v":0.1},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O996+1","v":1000001},0,0.3,null,"Female",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(112500),IF($T$943>500000,($T$943-500000)*20%+(12500),IF($T$943>250000,($T$943-250000)*5%,\"0\")))","v":2767650},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(112500),IF($U$1001>500000,($U$1001-500000)*20%+(12500),IF($U$1001>250000,($U$1001-250000)*5%,\"0\")))","v":1312500},{"$f":"ROUND(T997*$S$1001,0)","v":276765},{"$f":"ROUND(U997*$W$995,0)","v":0},{"$f":"T997+V997-U997-W997","v":1731915},{"$f":"Z996+1","v":50000001},null,0.37]
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["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H996,IF($E$3=\"Female\",H1003,IF($E$3=\"Senior Citizen\",H1010,H1017)))","v":2765150},null,"Very Senior Citizen",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(100000),IF($T$943>500000,($T$943-500000)*20%,\"0\"))","v":2755150},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(100000),IF($U$1001>500000,($U$1001-500000)*20%,\"0\"))","v":1300000},{"$f":"ROUND(T999*$S$1001,0)","v":275515},{"$f":"ROUND(U999*$W$995,0)","v":0},{"$f":"T999+V999-U999-W999","v":1730665}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I996,IF($E$3=\"Female\",I1003,IF($E$3=\"Senior Citizen\",I1010,I1017)))","v":276515}]
[0,250000,0,0,0,0,0,{"$f":"H994","v":9850500},{"$f":"VLOOKUP(H1001,A1001:C1005,3)","v":0.3},{"$f":"INDEX(D1001:D1005,MATCH(I1001,C1001:C1005,0))","v":1000000},{"$f":"INDEX(E1001:E1005,MATCH(I1001,C1001:C1005,0))","v":112500},{"$f":"L994","v":0.1},0.04,"E. CESS",null,{"$f":"IF($E$3=\"Male\",J996,IF($E$3=\"Female\",J1003,IF($E$3=\"Senior Citizen\",J1010,J1017)))","v":121667},null,"Tax Income",{"$f":"L994","v":0.1},{"$f":"$E$4","v":9850500},{"$f":"IF($S$1001=T1006,S1005,IF(S1001=T1005,S1004,IF(S1001=T1004,S1003,S1002)))","v":5000000}]
[{"$f":"B1001+1","v":250001},500000,0.05,{"$f":"B1001","v":250000},{"$f":"(B1002-B1001)*C1002","v":12500},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K996,IF($E$3=\"Female\",K1003,IF($E$3=\"Senior Citizen\",K1010,K1017)))","v":3163332},null,0,5000000,0,{"$f":"S1004","v":20000000}]
[{"$f":"B1002+1","v":500001},1000000,0.2,{"$f":"B1002","v":500000},{"$f":"E1002+(B1003-B1002)*C1003","v":112500},0,0.04,{"$f":"IF(I1001=C1005,E1004+ROUND((H1001-J1001),0)*I1001,IF(I1001=C1004,E1003+ROUND((H1001-J1001)*I1001,0),IF(I1001=C1003,E1002+ROUND((H1001-J1001)*I1001,0),IF(I1001=C1002,E1001+ROUND((H1001-J1001)*I1001,0),E1000+ROUND((H1001-J1001)*I1001,0)))))","v":2767650},{"$f":"MIN(K1005:L1005)","v":276765},{"$f":"ROUND(SUM(H1003+I1003)*M1001,0)","v":121777},{"$f":"SUM(H1003:J1003)","v":3166192},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A993,IF($E$3=\"Female\",A1000,IF($E$3=\"Senior Citizen\",A1007,A1014)))","v":"(Above 60 year but less than 80)"},null,{"$f":"S1002+1","v":5000001},10000000,0.1,{"$f":"$T$943-R1003+1","v":4850500}]
[{"$f":"B1003+1","v":1000001},null,0.3,{"$f":"B1003","v":1000000},{"$f":"IF(J1001=0,0,E1003)","v":112500},{"$f":"L1001","v":0.1},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M998,IF($E$3=\"Female\",M1005,IF($E$3=\"Senior Citizen\",M1012,M1019)))","v":0},null,{"$f":"S1003+1","v":10000001},20000000,0.15]
["Surcharge Limit",null,null,{"$f":"IF(L1001=10%,5000000,IF(L1001=15%,10000000,IF(L1001=25%,20000000,50000000)))","v":5000000},null,null,null,{"$f":"H998","v":5000000},{"$f":"IF(H1001>H1005,H1001-H1005,0)","v":4850500},{"$f":"IF(I1005>0,ROUND(I1005*I1001,0),0)","v":1455150},{"$f":"IF(H1005>=D1005,Q1005+(I1005-J1005),(I1005-J1005))","v":3395350},{"$f":"IF(H1003>0,ROUND(H1003*L1001,0),0)","v":276765},{"$f":"IF(K1005>L1005,0,L1005-K1005)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K996,IF($E$3=\"Female\",K1003,IF($E$3=\"Senior Citizen\",K1010,K1017)))","v":3163332},{"$f":"W997","v":0},{"$f":"S1004+1","v":20000001},50000000,0.25]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess",null,null,null,null,{"$f":"S1005+1","v":50000001},null,0.37]
["(Above 60 year but less than 80)"]
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[{"$f":"B1008+1","v":300001},500000,0.05,{"$f":"B1008","v":300000},{"$f":"(B1009-B1008)*C1009","v":10000},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B1009+1","v":500001},1000000,0.2,{"$f":"B1009","v":500000},{"$f":"E1009+(B1010-B1009)*C1010","v":110000},0,0.04,{"$f":"IF(I1008=C1012,E1011+ROUND((H1008-J1008),0)*I1008,IF(I1008=C1011,E1010+ROUND((H1008-J1008)*I1008,0),IF(I1008=C1010,E1009+ROUND((H1008-J1008)*I1008,0),IF(I1008=C1009,E1008+ROUND((H1008-J1008)*I1008,0),E1007+ROUND((H1008-J1008)*I1008,0)))))","v":2765150},{"$f":"MIN(K1012:L1012)","v":276515},{"$f":"ROUND(SUM(H1010+I1010)*M1008,0)","v":121667},{"$f":"SUM(H1010:J1010)","v":3163332}]
[{"$f":"B1010+1","v":1000001},null,0.3,{"$f":"B1010","v":1000000},{"$f":"IF(J1008=0,0,E1010)","v":110000},{"$f":"L1008","v":0.1},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L1008=10%,5000000,IF(L1008=15%,10000000,IF(L1008=25%,20000000,50000000)))","v":5000000},null,null,null,{"$f":"H1005","v":5000000},{"$f":"IF(H1008>H1012,H1008-H1012,0)","v":4850500},{"$f":"IF(I1012>0,ROUND(I1012*I1008,0),0)","v":1455150},{"$f":"IF(H1012>=D1012,Q1012+(I1012-J1012),(I1012-J1012))","v":3395350},{"$f":"IF(H1010>0,ROUND(H1010*L1008,0),0)","v":276515},{"$f":"IF(K1012>L1012,0,L1012-K1012)","v":0},null,null,null,{"$f":"W998","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H994","v":9850500},{"$f":"VLOOKUP(H1015,A1015:C1019,3)","v":0.3},{"$f":"INDEX(D1015:D1019,MATCH(I1015,C1015:C1019,0))","v":1000000},{"$f":"INDEX(E1015:E1019,MATCH(I1015,C1015:C1019,0))","v":100000},{"$f":"L994","v":0.1},0.04]
[{"$f":"B1015+1","v":500001},1000000,0.2,{"$f":"B1015","v":500000},{"$f":"(B1016-B1015)*C1016","v":100000},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B1016+1","v":1000001},null,0.3,{"$f":"B1016","v":1000000},{"$f":"IF(J1015=0,0,E1016)","v":100000},0,0.04,{"$f":"IF(I1015=C1019,E1018+ROUND((H1015-J1015),0)*I1015,IF(I1015=C1018,E1017+ROUND((H1015-J1015)*I1015,0),IF(I1015=C1017,E1016+ROUND((H1015-J1015)*I1015,0),IF(I1015=C1016,E1015+ROUND((H1015-J1015)*I1015,0),E1014+ROUND((H1015-J1015)*I1015,0)))))","v":2755150},{"$f":"MIN(K1019:L1019)","v":275515},{"$f":"ROUND(SUM(H1017+I1017)*M1015,0)","v":121227},{"$f":"SUM(H1017:J1017)","v":3151892}]
[null,null,null,null,null,{"$f":"L1015","v":0.1},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L1015=10%,5000000,IF(L1015=15%,10000000,IF(L1015=25%,20000000,50000000)))","v":5000000},null,null,null,{"$f":"H1012","v":5000000},{"$f":"IF(H1015>H1019,H1015-H1019,0)","v":4850500},{"$f":"IF(I1019>0,ROUND(I1019*I1015,0),0)","v":1455150},{"$f":"IF(H1019>=D1019,Q1019+(I1019-J1019),(I1019-J1019))","v":3395350},{"$f":"IF(H1017>0,ROUND(H1017*L1015,0),0)","v":275515},{"$f":"IF(K1019>L1019,0,L1019-K1019)","v":0},null,null,null,{"$f":"W999","v":0}]
[null,null,2020,{"$f":"C1020+1","v":2021},null,"2020-21"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit","Tax Category",null,"Tax (inluding addition income)","Tax (excluding addition income)","Surchange on whole amt","Relief (if amt > one crore",null,"Surcharge Table (2019-20)"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C1020","v":2020},{"$f":"D1020","v":2021},null,null,null,null,null,null,null,null,0,5000000,0]
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[{"$f":"B1024+1","v":500001},1000000,0.2,{"$f":"B1024","v":500000},{"$f":"E1024+(B1025-B1024)*C1025","v":112500},0,0.04,{"$f":"IF(I1023=C1027,E1026+ROUND((H1023-J1023),0)*I1023,IF(I1023=C1026,E1025+ROUND((H1023-J1023)*I1023,0),IF(I1023=C1025,E1024+ROUND((H1023-J1023)*I1023,0),IF(I1023=C1024,E1023+ROUND((H1023-J1023)*I1023,0),E1022+ROUND((H1023-J1023)*I1023,0)))))","v":2767650},{"$f":"MIN(K1027:L1027)","v":276765},{"$f":"ROUND(SUM(H1025+I1025)*M1023,0)","v":121777},{"$f":"SUM(H1025:J1025)","v":3166192},null,null,{"$f":"O1024+1","v":500001},1000000,0.2,null,"Male",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(112500),IF($T$943>500000,($T$943-500000)*20%+(12500),IF($T$943>250000,($T$943-250000)*5%,\"0\")))","v":2767650},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(112500),IF($U$1001>500000,($U$1001-500000)*20%+(12500),IF($U$1001>250000,($U$1001-250000)*5%,\"0\")))","v":1312500},{"$f":"ROUND(T1025*$S$1001,0)","v":276765},{"$f":"ROUND(U1025*$W$995,0)","v":0},{"$f":"T1025+V1025-U1025-W1025","v":1731915},{"$f":"Z1024+1","v":20000001},50000000,0.25]
[{"$f":"B1025+1","v":1000001},null,0.3,{"$f":"B1025","v":1000000},{"$f":"IF(J1023=0,0,E1025)","v":112500},{"$f":"L1023","v":0.1},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O1025+1","v":1000001},0,0.3,null,"Female",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(112500),IF($T$943>500000,($T$943-500000)*20%+(12500),IF($T$943>250000,($T$943-250000)*5%,\"0\")))","v":2767650},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(112500),IF($U$1001>500000,($U$1001-500000)*20%+(12500),IF($U$1001>250000,($U$1001-250000)*5%,\"0\")))","v":1312500},{"$f":"ROUND(T1026*$S$1001,0)","v":276765},{"$f":"ROUND(U1026*$W$995,0)","v":0},{"$f":"T1026+V1026-U1026-W1026","v":1731915},{"$f":"Z1025+1","v":50000001},null,0.37]
["Surcharge Limit",null,null,{"$f":"IF(L1023=10%,5000000,IF(L1023=15%,10000000,IF(L1023=25%,20000000,50000000)))","v":5000000},null,null,null,{"$f":"D1027","v":5000000},{"$f":"IF(H1023>H1027,H1023-H1027,0)","v":4850500},{"$f":"IF(I1027>0,ROUND(I1027*I1023,0),0)","v":1455150},{"$f":"IF(H1027>=D1027,Q1027+(I1027-J1027),(I1027-J1027))","v":3395350},{"$f":"IF(H1025>0,ROUND(H1025*L1023,0),0)","v":276765},{"$f":"IF(K1027>L1027,0,L1027-K1027)","v":0},{"$f":"O1026+1","v":1},0,0,{"$f":"W1025","v":0},"Senior Citizen",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(120000),IF($T$943>500000,($T$943-500000)*20%+(20000),IF($T$943>300000,($T$943-300000)*10%,\"0\")))","v":2775150},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(110000),IF($U$1001>500000,($U$1001-500000)*20%+(10000),IF($U$1001>300000,($U$1001-300000)*5%,\"0\")))","v":1310000},{"$f":"ROUND(T1027*$S$1001,0)","v":277515},{"$f":"ROUND(U1027*$W$995,0)","v":0},{"$f":"T1027+V1027-U1027-W1027","v":1742665}]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H1025,IF($E$3=\"Female\",H1032,IF($E$3=\"Senior Citizen\",H1039,H1046)))","v":2765150},null,"Very Senior Citizen",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(100000),IF($T$943>500000,($T$943-500000)*20%,\"0\"))","v":2755150},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(100000),IF($U$1001>500000,($U$1001-500000)*20%,\"0\"))","v":1300000},{"$f":"ROUND(T1028*$S$1001,0)","v":275515},{"$f":"ROUND(U1028*$W$995,0)","v":0},{"$f":"T1028+V1028-U1028-W1028","v":1730665}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I1025,IF($E$3=\"Female\",I1032,IF($E$3=\"Senior Citizen\",I1039,I1046)))","v":276515}]
[0,250000,0,0,0,0,0,{"$f":"H1023","v":9850500},{"$f":"VLOOKUP(H1030,A1030:C1034,3)","v":0.3},{"$f":"INDEX(D1030:D1034,MATCH(I1030,C1030:C1034,0))","v":1000000},{"$f":"INDEX(E1030:E1034,MATCH(I1030,C1030:C1034,0))","v":112500},{"$f":"L1023","v":0.1},0.04,"E. CESS",null,{"$f":"IF($E$3=\"Male\",J1025,IF($E$3=\"Female\",J1032,IF($E$3=\"Senior Citizen\",J1039,J1046)))","v":121667},null,"Tax Income",{"$f":"L1023","v":0.1},{"$f":"$E$4","v":9850500},{"$f":"IF($S$1001=T1035,S1034,IF(S1030=T1034,S1033,IF(S1030=T1033,S1032,S1031)))","v":5000000}]
[{"$f":"B1030+1","v":250001},500000,0.05,{"$f":"B1030","v":250000},{"$f":"(B1031-B1030)*C1031","v":12500},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K1025,IF($E$3=\"Female\",K1032,IF($E$3=\"Senior Citizen\",K1039,K1046)))","v":3163332},null,0,5000000,0,{"$f":"S1033","v":20000000}]
[{"$f":"B1031+1","v":500001},1000000,0.2,{"$f":"B1031","v":500000},{"$f":"E1031+(B1032-B1031)*C1032","v":112500},0,0.04,{"$f":"IF(I1030=C1034,E1033+ROUND((H1030-J1030),0)*I1030,IF(I1030=C1033,E1032+ROUND((H1030-J1030)*I1030,0),IF(I1030=C1032,E1031+ROUND((H1030-J1030)*I1030,0),IF(I1030=C1031,E1030+ROUND((H1030-J1030)*I1030,0),E1029+ROUND((H1030-J1030)*I1030,0)))))","v":2767650},{"$f":"MIN(K1034:L1034)","v":276765},{"$f":"ROUND(SUM(H1032+I1032)*M1030,0)","v":121777},{"$f":"SUM(H1032:J1032)","v":3166192},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A1022,IF($E$3=\"Female\",A1029,IF($E$3=\"Senior Citizen\",A1036,A1043)))","v":"(Above 60 year but less than 80)"},null,{"$f":"S1031+1","v":5000001},10000000,0.1,{"$f":"$T$943-R1032+1","v":4850500}]
[{"$f":"B1032+1","v":1000001},null,0.3,{"$f":"B1032","v":1000000},{"$f":"IF(J1030=0,0,E1032)","v":112500},{"$f":"L1030","v":0.1},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M1027,IF($E$3=\"Female\",M1034,IF($E$3=\"Senior Citizen\",M1041,M1048)))","v":0},null,{"$f":"S1032+1","v":10000001},20000000,0.15]
["Surcharge Limit",null,null,{"$f":"IF(L1030=10%,5000000,IF(L1030=15%,10000000,IF(L1030=25%,20000000,50000000)))","v":5000000},null,null,null,{"$f":"H1027","v":5000000},{"$f":"IF(H1030>H1034,H1030-H1034,0)","v":4850500},{"$f":"IF(I1034>0,ROUND(I1034*I1030,0),0)","v":1455150},{"$f":"IF(H1034>=D1034,Q1034+(I1034-J1034),(I1034-J1034))","v":3395350},{"$f":"IF(H1032>0,ROUND(H1032*L1030,0),0)","v":276765},{"$f":"IF(K1034>L1034,0,L1034-K1034)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K1025,IF($E$3=\"Female\",K1032,IF($E$3=\"Senior Citizen\",K1039,K1046)))","v":3163332},{"$f":"W1026","v":0},{"$f":"S1033+1","v":20000001},50000000,0.25]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess",null,null,null,null,{"$f":"S1034+1","v":50000001},null,0.37]
["(Above 60 year but less than 80)"]
[0,300000,0,0,0,0,0,{"$f":"H1023","v":9850500},{"$f":"VLOOKUP(H1037,A1037:C1041,3)","v":0.3},{"$f":"INDEX(D1037:D1041,MATCH(I1037,C1037:C1041,0))","v":1000000},{"$f":"INDEX(E1037:E1041,MATCH(I1037,C1037:C1041,0))","v":110000},{"$f":"L1023","v":0.1},0.04]
[{"$f":"B1037+1","v":300001},500000,0.05,{"$f":"B1037","v":300000},{"$f":"(B1038-B1037)*C1038","v":10000},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B1038+1","v":500001},1000000,0.2,{"$f":"B1038","v":500000},{"$f":"E1038+(B1039-B1038)*C1039","v":110000},0,0.04,{"$f":"IF(I1037=C1041,E1040+ROUND((H1037-J1037),0)*I1037,IF(I1037=C1040,E1039+ROUND((H1037-J1037)*I1037,0),IF(I1037=C1039,E1038+ROUND((H1037-J1037)*I1037,0),IF(I1037=C1038,E1037+ROUND((H1037-J1037)*I1037,0),E1036+ROUND((H1037-J1037)*I1037,0)))))","v":2765150},{"$f":"MIN(K1041:L1041)","v":276515},{"$f":"ROUND(SUM(H1039+I1039)*M1037,0)","v":121667},{"$f":"SUM(H1039:J1039)","v":3163332}]
[{"$f":"B1039+1","v":1000001},null,0.3,{"$f":"B1039","v":1000000},{"$f":"IF(J1037=0,0,E1039)","v":110000},{"$f":"L1037","v":0.1},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L1037=10%,5000000,IF(L1037=15%,10000000,IF(L1037=25%,20000000,50000000)))","v":5000000},null,null,null,{"$f":"H1034","v":5000000},{"$f":"IF(H1037>H1041,H1037-H1041,0)","v":4850500},{"$f":"IF(I1041>0,ROUND(I1041*I1037,0),0)","v":1455150},{"$f":"IF(H1041>=D1041,Q1041+(I1041-J1041),(I1041-J1041))","v":3395350},{"$f":"IF(H1039>0,ROUND(H1039*L1037,0),0)","v":276515},{"$f":"IF(K1041>L1041,0,L1041-K1041)","v":0},null,null,null,{"$f":"W1027","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H1023","v":9850500},{"$f":"VLOOKUP(H1044,A1044:C1048,3)","v":0.3},{"$f":"INDEX(D1044:D1048,MATCH(I1044,C1044:C1048,0))","v":1000000},{"$f":"INDEX(E1044:E1048,MATCH(I1044,C1044:C1048,0))","v":100000},{"$f":"L1023","v":0.1},0.04]
[{"$f":"B1044+1","v":500001},1000000,0.2,{"$f":"B1044","v":500000},{"$f":"(B1045-B1044)*C1045","v":100000},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B1045+1","v":1000001},null,0.3,{"$f":"B1045","v":1000000},{"$f":"IF(J1044=0,0,E1045)","v":100000},0,0.04,{"$f":"IF(I1044=C1048,E1047+ROUND((H1044-J1044),0)*I1044,IF(I1044=C1047,E1046+ROUND((H1044-J1044)*I1044,0),IF(I1044=C1046,E1045+ROUND((H1044-J1044)*I1044,0),IF(I1044=C1045,E1044+ROUND((H1044-J1044)*I1044,0),E1043+ROUND((H1044-J1044)*I1044,0)))))","v":2755150},{"$f":"MIN(K1048:L1048)","v":275515},{"$f":"ROUND(SUM(H1046+I1046)*M1044,0)","v":121227},{"$f":"SUM(H1046:J1046)","v":3151892}]
[null,null,null,null,null,{"$f":"L1044","v":0.1},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L1044=10%,5000000,IF(L1044=15%,10000000,IF(L1044=25%,20000000,50000000)))","v":5000000},null,null,null,{"$f":"H1041","v":5000000},{"$f":"IF(H1044>H1048,H1044-H1048,0)","v":4850500},{"$f":"IF(I1048>0,ROUND(I1048*I1044,0),0)","v":1455150},{"$f":"IF(H1048>=D1048,Q1048+(I1048-J1048),(I1048-J1048))","v":3395350},{"$f":"IF(H1046>0,ROUND(H1046*L1044,0),0)","v":275515},{"$f":"IF(K1048>L1048,0,L1048-K1048)","v":0},null,null,null,{"$f":"W1028","v":0}]
[null,null,2021,{"$f":"C1049+1","v":2022},null,"2021-22"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit","Tax Category",null,"Tax (inluding addition income)","Tax (excluding addition income)","Surchange on whole amt","Relief (if amt > one crore",null,"Surcharge Table (2019-20)"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C1049","v":2021},{"$f":"D1049","v":2022},null,null,null,null,null,null,null,null,0,5000000,0]
[0,250000,0,0,0,0,0,{"$f":"$E$4","v":9850500},{"$f":"VLOOKUP(H1052,A1052:C1056,3)","v":0.3},{"$f":"INDEX(D1052:D1056,MATCH(I1052,C1052:C1056,0))","v":1000000},{"$f":"INDEX(E1052:E1056,MATCH(I1052,C1052:C1056,0))","v":112500},{"$f":"VLOOKUP($H$994,$Y$993:$AA$997,3)","v":0.1},0.04,0,{"$f":"IF($E$3=\"Male\",B1052,IF($E$3=\"Female\",B1059,IF($E$3=\"Senior Citizen\",B1066,B1073)))","v":300000},{"$f":"IF($E$3=\"Male\",C1052,IF($E$3=\"Female\",C1059,IF($E$3=\"Senior Citizen\",C1066,C1073)))","v":0},{"$f":"O1052","v":300000},null,null,null,null,null,null,null,{"$f":"Z1051+1","v":5000001},10000000,0.1]
[{"$f":"B1052+1","v":250001},500000,0.05,{"$f":"B1052","v":250000},{"$f":"(B1053-B1052)*C1053","v":12500},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O1052+1","v":300001},500000,0.05,null,{"$f":"$E$3","v":"SENIOR CITIZEN"},null,{"$f":"INDEX($T$938:$T$941,MATCH($R$937,$R$938:$R$941,0))","v":2775150},null,null,{"$f":"IF($S$1001=37%,25%,IF($S$1001=25%,15%,IF($S$1001=15%,10%,0)))","v":0},null,{"$f":"Z1052+1","v":10000001},20000000,0.15]
[{"$f":"B1053+1","v":500001},1000000,0.2,{"$f":"B1053","v":500000},{"$f":"E1053+(B1054-B1053)*C1054","v":112500},0,0.04,{"$f":"IF(I1052=C1056,E1055+ROUND((H1052-J1052),0)*I1052,IF(I1052=C1055,E1054+ROUND((H1052-J1052)*I1052,0),IF(I1052=C1054,E1053+ROUND((H1052-J1052)*I1052,0),IF(I1052=C1053,E1052+ROUND((H1052-J1052)*I1052,0),E1051+ROUND((H1052-J1052)*I1052,0)))))","v":2767650},{"$f":"MIN(K1056:L1056)","v":276765},{"$f":"ROUND(SUM(H1054+I1054)*M1052,0)","v":121777},{"$f":"SUM(H1054:J1054)","v":3166192},null,null,{"$f":"O1053+1","v":500001},1000000,0.2,null,"Male",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(112500),IF($T$943>500000,($T$943-500000)*20%+(12500),IF($T$943>250000,($T$943-250000)*5%,\"0\")))","v":2767650},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(112500),IF($U$1001>500000,($U$1001-500000)*20%+(12500),IF($U$1001>250000,($U$1001-250000)*5%,\"0\")))","v":1312500},{"$f":"ROUND(T1054*$S$1001,0)","v":276765},{"$f":"ROUND(U1054*$W$995,0)","v":0},{"$f":"T1054+V1054-U1054-W1054","v":1731915},{"$f":"Z1053+1","v":20000001},50000000,0.25]
[{"$f":"B1054+1","v":1000001},null,0.3,{"$f":"B1054","v":1000000},{"$f":"IF(J1052=0,0,E1054)","v":112500},{"$f":"L1052","v":0.1},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O1054+1","v":1000001},0,0.3,null,"Female",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(112500),IF($T$943>500000,($T$943-500000)*20%+(12500),IF($T$943>250000,($T$943-250000)*5%,\"0\")))","v":2767650},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(112500),IF($U$1001>500000,($U$1001-500000)*20%+(12500),IF($U$1001>250000,($U$1001-250000)*5%,\"0\")))","v":1312500},{"$f":"ROUND(T1055*$S$1001,0)","v":276765},{"$f":"ROUND(U1055*$W$995,0)","v":0},{"$f":"T1055+V1055-U1055-W1055","v":1731915},{"$f":"Z1054+1","v":50000001},null,0.37]
["Surcharge Limit",null,null,{"$f":"IF(L1052=10%,5000000,IF(L1052=15%,10000000,IF(L1052=25%,20000000,50000000)))","v":5000000},null,null,null,{"$f":"D1056","v":5000000},{"$f":"IF(H1052>H1056,H1052-H1056,0)","v":4850500},{"$f":"IF(I1056>0,ROUND(I1056*I1052,0),0)","v":1455150},{"$f":"IF(H1056>=D1056,Q1056+(I1056-J1056),(I1056-J1056))","v":3395350},{"$f":"IF(H1054>0,ROUND(H1054*L1052,0),0)","v":276765},{"$f":"IF(K1056>L1056,0,L1056-K1056)","v":0},{"$f":"O1055+1","v":1},0,0,{"$f":"W1054","v":0},"Senior Citizen",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(120000),IF($T$943>500000,($T$943-500000)*20%+(20000),IF($T$943>300000,($T$943-300000)*10%,\"0\")))","v":2775150},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(110000),IF($U$1001>500000,($U$1001-500000)*20%+(10000),IF($U$1001>300000,($U$1001-300000)*5%,\"0\")))","v":1310000},{"$f":"ROUND(T1056*$S$1001,0)","v":277515},{"$f":"ROUND(U1056*$W$995,0)","v":0},{"$f":"T1056+V1056-U1056-W1056","v":1742665}]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H1054,IF($E$3=\"Female\",H1061,IF($E$3=\"Senior Citizen\",H1068,H1075)))","v":2765150},null,"Very Senior Citizen",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(100000),IF($T$943>500000,($T$943-500000)*20%,\"0\"))","v":2755150},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(100000),IF($U$1001>500000,($U$1001-500000)*20%,\"0\"))","v":1300000},{"$f":"ROUND(T1057*$S$1001,0)","v":275515},{"$f":"ROUND(U1057*$W$995,0)","v":0},{"$f":"T1057+V1057-U1057-W1057","v":1730665}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I1054,IF($E$3=\"Female\",I1061,IF($E$3=\"Senior Citizen\",I1068,I1075)))","v":276515}]
[0,250000,0,0,0,0,0,{"$f":"H1052","v":9850500},{"$f":"VLOOKUP(H1059,A1059:C1063,3)","v":0.3},{"$f":"INDEX(D1059:D1063,MATCH(I1059,C1059:C1063,0))","v":1000000},{"$f":"INDEX(E1059:E1063,MATCH(I1059,C1059:C1063,0))","v":112500},{"$f":"L1052","v":0.1},0.04,"E. CESS",null,{"$f":"IF($E$3=\"Male\",J1054,IF($E$3=\"Female\",J1061,IF($E$3=\"Senior Citizen\",J1068,J1075)))","v":121667},null,"Tax Income",{"$f":"L1052","v":0.1},{"$f":"$E$4","v":9850500},{"$f":"IF($S$1001=T1064,S1063,IF(S1059=T1063,S1062,IF(S1059=T1062,S1061,S1060)))","v":5000000}]
[{"$f":"B1059+1","v":250001},500000,0.05,{"$f":"B1059","v":250000},{"$f":"(B1060-B1059)*C1060","v":12500},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K1054,IF($E$3=\"Female\",K1061,IF($E$3=\"Senior Citizen\",K1068,K1075)))","v":3163332},null,0,5000000,0,{"$f":"S1062","v":20000000}]
[{"$f":"B1060+1","v":500001},1000000,0.2,{"$f":"B1060","v":500000},{"$f":"E1060+(B1061-B1060)*C1061","v":112500},0,0.04,{"$f":"IF(I1059=C1063,E1062+ROUND((H1059-J1059),0)*I1059,IF(I1059=C1062,E1061+ROUND((H1059-J1059)*I1059,0),IF(I1059=C1061,E1060+ROUND((H1059-J1059)*I1059,0),IF(I1059=C1060,E1059+ROUND((H1059-J1059)*I1059,0),E1058+ROUND((H1059-J1059)*I1059,0)))))","v":2767650},{"$f":"MIN(K1063:L1063)","v":276765},{"$f":"ROUND(SUM(H1061+I1061)*M1059,0)","v":121777},{"$f":"SUM(H1061:J1061)","v":3166192},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A1051,IF($E$3=\"Female\",A1058,IF($E$3=\"Senior Citizen\",A1065,A1072)))","v":"(Above 60 year but less than 80)"},null,{"$f":"S1060+1","v":5000001},10000000,0.1,{"$f":"$T$943-R1061+1","v":4850500}]
[{"$f":"B1061+1","v":1000001},null,0.3,{"$f":"B1061","v":1000000},{"$f":"IF(J1059=0,0,E1061)","v":112500},{"$f":"L1059","v":0.1},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M1056,IF($E$3=\"Female\",M1063,IF($E$3=\"Senior Citizen\",M1070,M1077)))","v":0},null,{"$f":"S1061+1","v":10000001},20000000,0.15]
["Surcharge Limit",null,null,{"$f":"IF(L1059=10%,5000000,IF(L1059=15%,10000000,IF(L1059=25%,20000000,50000000)))","v":5000000},null,null,null,{"$f":"H1056","v":5000000},{"$f":"IF(H1059>H1063,H1059-H1063,0)","v":4850500},{"$f":"IF(I1063>0,ROUND(I1063*I1059,0),0)","v":1455150},{"$f":"IF(H1063>=D1063,Q1063+(I1063-J1063),(I1063-J1063))","v":3395350},{"$f":"IF(H1061>0,ROUND(H1061*L1059,0),0)","v":276765},{"$f":"IF(K1063>L1063,0,L1063-K1063)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K1054,IF($E$3=\"Female\",K1061,IF($E$3=\"Senior Citizen\",K1068,K1075)))","v":3163332},{"$f":"W1055","v":0},{"$f":"S1062+1","v":20000001},50000000,0.25]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess",null,null,null,null,{"$f":"S1063+1","v":50000001},null,0.37]
["(Above 60 year but less than 80)"]
[0,300000,0,0,0,0,0,{"$f":"H1052","v":9850500},{"$f":"VLOOKUP(H1066,A1066:C1070,3)","v":0.3},{"$f":"INDEX(D1066:D1070,MATCH(I1066,C1066:C1070,0))","v":1000000},{"$f":"INDEX(E1066:E1070,MATCH(I1066,C1066:C1070,0))","v":110000},{"$f":"L1052","v":0.1},0.04]
[{"$f":"B1066+1","v":300001},500000,0.05,{"$f":"B1066","v":300000},{"$f":"(B1067-B1066)*C1067","v":10000},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B1067+1","v":500001},1000000,0.2,{"$f":"B1067","v":500000},{"$f":"E1067+(B1068-B1067)*C1068","v":110000},0,0.04,{"$f":"IF(I1066=C1070,E1069+ROUND((H1066-J1066),0)*I1066,IF(I1066=C1069,E1068+ROUND((H1066-J1066)*I1066,0),IF(I1066=C1068,E1067+ROUND((H1066-J1066)*I1066,0),IF(I1066=C1067,E1066+ROUND((H1066-J1066)*I1066,0),E1065+ROUND((H1066-J1066)*I1066,0)))))","v":2765150},{"$f":"MIN(K1070:L1070)","v":276515},{"$f":"ROUND(SUM(H1068+I1068)*M1066,0)","v":121667},{"$f":"SUM(H1068:J1068)","v":3163332}]
[{"$f":"B1068+1","v":1000001},null,0.3,{"$f":"B1068","v":1000000},{"$f":"IF(J1066=0,0,E1068)","v":110000},{"$f":"L1066","v":0.1},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L1066=10%,5000000,IF(L1066=15%,10000000,IF(L1066=25%,20000000,50000000)))","v":5000000},null,null,null,{"$f":"H1063","v":5000000},{"$f":"IF(H1066>H1070,H1066-H1070,0)","v":4850500},{"$f":"IF(I1070>0,ROUND(I1070*I1066,0),0)","v":1455150},{"$f":"IF(H1070>=D1070,Q1070+(I1070-J1070),(I1070-J1070))","v":3395350},{"$f":"IF(H1068>0,ROUND(H1068*L1066,0),0)","v":276515},{"$f":"IF(K1070>L1070,0,L1070-K1070)","v":0},null,null,null,{"$f":"W1056","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H1052","v":9850500},{"$f":"VLOOKUP(H1073,A1073:C1077,3)","v":0.3},{"$f":"INDEX(D1073:D1077,MATCH(I1073,C1073:C1077,0))","v":1000000},{"$f":"INDEX(E1073:E1077,MATCH(I1073,C1073:C1077,0))","v":100000},{"$f":"L1052","v":0.1},0.04]
[{"$f":"B1073+1","v":500001},1000000,0.2,{"$f":"B1073","v":500000},{"$f":"(B1074-B1073)*C1074","v":100000},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B1074+1","v":1000001},null,0.3,{"$f":"B1074","v":1000000},{"$f":"IF(J1073=0,0,E1074)","v":100000},0,0.04,{"$f":"IF(I1073=C1077,E1076+ROUND((H1073-J1073),0)*I1073,IF(I1073=C1076,E1075+ROUND((H1073-J1073)*I1073,0),IF(I1073=C1075,E1074+ROUND((H1073-J1073)*I1073,0),IF(I1073=C1074,E1073+ROUND((H1073-J1073)*I1073,0),E1072+ROUND((H1073-J1073)*I1073,0)))))","v":2755150},{"$f":"MIN(K1077:L1077)","v":275515},{"$f":"ROUND(SUM(H1075+I1075)*M1073,0)","v":121227},{"$f":"SUM(H1075:J1075)","v":3151892}]
[null,null,null,null,null,{"$f":"L1073","v":0.1},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L1073=10%,5000000,IF(L1073=15%,10000000,IF(L1073=25%,20000000,50000000)))","v":5000000},null,null,null,{"$f":"H1070","v":5000000},{"$f":"IF(H1073>H1077,H1073-H1077,0)","v":4850500},{"$f":"IF(I1077>0,ROUND(I1077*I1073,0),0)","v":1455150},{"$f":"IF(H1077>=D1077,Q1077+(I1077-J1077),(I1077-J1077))","v":3395350},{"$f":"IF(H1075>0,ROUND(H1075*L1073,0),0)","v":275515},{"$f":"IF(K1077>L1077,0,L1077-K1077)","v":0},null,null,null,{"$f":"W1057","v":0}]
[]
[]
["Fin._Year","Asst. Year","TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due","Rebate u/s 87A","Revised E.cess(adjusting 87A)","Revised Total Tax due","Tax Due","Basic Exemtion limit",null,"SUR. RATE","Marginal releif limit"]
[{"$f":"F5","v":"1985-86"},{"$f":"A1082","v":"1986-87"},{"$f":"P13","v":4904500},{"$f":"P14","v":245225},{"$f":"P15","v":0},{"$f":"P16","v":5149725},{"$f":"P17","v":"Not defined"},{"$f":"P18","v":0},{"$f":"P19","v":5149725},0,{"$f":"IF(J1081>0,ROUND((C1081-J1081)*0.03,0),E1081)","v":0},{"$f":"C1081+D1081-J1081+K1081","v":5149725}]
[{"$f":"F34","v":"1986-87"},{"$f":"A1083","v":"1987-88"},{"$f":"P42","v":4904500},{"$f":"P43","v":245225},{"$f":"P44","v":0},{"$f":"P45","v":5149725},{"$f":"P46","v":"Not defined"},{"$f":"P47","v":0},{"$f":"P48","v":5149725},0,0,5149725]
[{"$f":"F63","v":"1987-88"},"1988-89",{"$f":"P71","v":4904500},{"$f":"P72","v":245225},{"$f":"P73","v":0},{"$f":"P74","v":5149725},{"$f":"P75","v":"Not defined"},{"$f":"P76","v":0},{"$f":"P77","v":5149725},0,0,5149725]
[{"$f":"F92","v":"1988-89"},"1989-90",{"$f":"P100","v":4904500},{"$f":"P101","v":245225},{"$f":"P102","v":0},{"$f":"P103","v":5149725},{"$f":"P104","v":"Not defined"},{"$f":"P105","v":0},{"$f":"P106","v":5149725},0,0,5149725]
[{"$f":"F121","v":"1989-90"},"1990-91",{"$f":"P129","v":4904150},{"$f":"P130","v":392332},{"$f":"P131","v":0},{"$f":"P132","v":5296482},{"$f":"P133","v":"Not defined"},{"$f":"P134","v":0},{"$f":"P135","v":5296482},0,0,5296482]
[{"$f":"F150","v":"1990-91"},"1991-92",{"$f":"P158","v":4902850},{"$f":"P159","v":588342},{"$f":"P160","v":0},{"$f":"P161","v":5491192},{"$f":"P162","v":"Not defined"},{"$f":"P163","v":0},{"$f":"P164","v":5491192},0,0,5491192]
[{"$f":"F179","v":"1991-92"},"1992-93",{"$f":"P187","v":4902850},{"$f":"P188","v":588342},{"$f":"P189","v":0},{"$f":"P190","v":5491192},{"$f":"P191","v":"Not defined"},{"$f":"P192","v":0},{"$f":"P193","v":5491192},0,0,5491192]
[{"$f":"F208","v":"1992-93"},"1993-94",{"$f":"P216","v":3919600},{"$f":"P217","v":470352},{"$f":"P218","v":0},{"$f":"P219","v":4389952},{"$f":"P220","v":"Not defined"},{"$f":"P221","v":0},{"$f":"P222","v":4389952},0,0,4389952]
[{"$f":"F237","v":"1993-94"},"1994-95",{"$f":"P245","v":3919200},{"$f":"P246","v":470304},{"$f":"P247","v":0},{"$f":"P248","v":4389504},{"$f":"P249","v":"Not defined"},{"$f":"P250","v":0},{"$f":"P251","v":4389504},0,0,4389504]
[{"$f":"F266","v":"1994-95"},"1995-96",{"$f":"P274","v":3915200},{"$f":"P275","v":0},{"$f":"P276","v":0},{"$f":"P277","v":3915200},{"$f":"P278","v":"Not defined"},{"$f":"P279","v":0},{"$f":"P280","v":3915200},0,0,3915200]
[{"$f":"F295","v":"1995-96"},"1996-97",{"$f":"P303","v":3914200},{"$f":"P304","v":0},{"$f":"P305","v":0},{"$f":"P306","v":3914200},{"$f":"P307","v":"Not defined"},{"$f":"P308","v":0},{"$f":"P309","v":3914200},0,0,3914200]
[{"$f":"F324","v":"1996-97"},"1997-98",{"$f":"P332","v":3913200},{"$f":"P333","v":0},{"$f":"P334","v":0},{"$f":"P335","v":3913200},{"$f":"P336","v":"Not defined"},{"$f":"P337","v":0},{"$f":"P338","v":3913200},0,0,3913200]
[{"$f":"F353","v":"1997-98"},"1998-99",{"$f":"P361","v":2930150},{"$f":"P362","v":0},{"$f":"P363","v":0},{"$f":"P364","v":2930150},{"$f":"P365","v":"Not defined"},{"$f":"P366","v":0},{"$f":"P367","v":2930150},0,0,2930150]
[{"$f":"F382","v":"1998-99"},"1999-00",{"$f":"P390","v":2929150},{"$f":"P391","v":0},{"$f":"P392","v":0},{"$f":"P393","v":2929150},{"$f":"P394","v":"Not defined"},{"$f":"P395","v":0},{"$f":"P396","v":2929150},0,0,2929150]
[{"$f":"F411","v":"1999-00"},"2000-01",{"$f":"P419","v":2929150},{"$f":"P420","v":292915},{"$f":"P421","v":0},{"$f":"P422","v":3222065},{"$f":"P423","v":"Not defined"},{"$f":"P424","v":0},{"$f":"P425","v":3222065},0,0,3222065]
[{"$f":"F440","v":"2000-01"},"2001-02",{"$f":"P448","v":2929150},{"$f":"P449","v":497956},{"$f":"P450","v":0},{"$f":"P451","v":3427106},{"$f":"P452","v":"(Above 65 years)"},{"$f":"P453","v":0},{"$f":"P454","v":3427106},0,0,3427106]
[{"$f":"F469","v":"2001-02"},"2002-03",{"$f":"P477","v":2929150},{"$f":"P478","v":292915},{"$f":"P479","v":0},{"$f":"P480","v":3222065},{"$f":"P481","v":"(Above 65 years)"},{"$f":"P482","v":0},{"$f":"P483","v":3222065},0,0,3222065]
[{"$f":"F498","v":"2002-03"},"2003-04",{"$f":"P506","v":2929150},{"$f":"P507","v":146458},{"$f":"P508","v":0},{"$f":"P509","v":3075608},{"$f":"P510","v":"(Above 65 years)"},{"$f":"P511","v":0},{"$f":"P512","v":3075608},0,0,3075608]
[{"$f":"F527","v":"2003-04"},"2004-05",{"$f":"P535","v":2929150},{"$f":"P536","v":292915},{"$f":"P537","v":0},{"$f":"P538","v":3222065},{"$f":"P539","v":"(Above 65 years)"},{"$f":"P540","v":0},{"$f":"P541","v":3222065},0,0,3222065]
[{"$f":"F556","v":"2004-05"},"2005-06",{"$f":"P564","v":2929150},{"$f":"P565","v":292915},{"$f":"P566","v":64441},{"$f":"P567","v":3286506},{"$f":"P568","v":"(Above 65 years)"},{"$f":"P569","v":0},{"$f":"P570","v":3286506},0,64441,3286506]
[{"$f":"F585","v":"2005-06"},"2006-07",{"$f":"P593","v":2893150},{"$f":"P594","v":289315},{"$f":"P595","v":63649},{"$f":"P596","v":3246114},{"$f":"P597","v":"(above 65 years)"},{"$f":"P598","v":0},{"$f":"P599","v":3246114},0,63649,3246114]
[{"$f":"F614","v":"2006-07"},"2007-08",{"$f":"P622","v":2893150},{"$f":"P623","v":289315},{"$f":"P624","v":63649},{"$f":"P625","v":3246114},{"$f":"P626","v":"(above 65 years)"},{"$f":"P627","v":0},{"$f":"P628","v":3246114},0,63649,3246114]
[{"$f":"F643","v":"2007-08"},"2008-09",{"$f":"P651","v":2891150},{"$f":"P652","v":289115},{"$f":"P653","v":95408},{"$f":"P654","v":3275673},{"$f":"P655","v":"(above 65 years)"},{"$f":"P656","v":0},{"$f":"P657","v":3275673},0,95408,3275673]
[{"$f":"F672","v":"2008-09"},"2009-10",{"$f":"P680","v":2852650},{"$f":"P681","v":285265},{"$f":"P682","v":94137},{"$f":"P683","v":3232052},{"$f":"P684","v":"(above 65 years)"},{"$f":"P685","v":0},{"$f":"P686","v":3232052},0,94137,3232052]
[{"$f":"F701","v":"2009-10"},"2010-11",{"$f":"P709","v":2851150},{"$f":"P710","v":0},{"$f":"P711","v":85535},{"$f":"P712","v":2936685},{"$f":"P713","v":"(above 65 years)"},{"$f":"P714","v":0},{"$f":"P715","v":2936685},0,85535,2936685]
[{"$f":"F730","v":"2010-11"},"2011-12",{"$f":"P738","v":2801150},{"$f":"P739","v":0},{"$f":"P740","v":84035},{"$f":"P741","v":2885185},{"$f":"P742","v":"(above 65 years)"},{"$f":"P743","v":0},{"$f":"P744","v":2885185},0,84035,2885185]
[{"$f":"F759","v":"2011-12"},"2012-13",{"$f":"P767","v":2800150},{"$f":"P768","v":0},{"$f":"P769","v":84005},{"$f":"P770","v":2884155},{"$f":"P771","v":"(Above 60 year but less than 80)"},{"$f":"P772","v":0},{"$f":"P773","v":2884155},0,84005,2884155]
[{"$f":"F788","v":"2012-13"},"2013-14",{"$f":"P796","v":2780150},{"$f":"P797","v":0},{"$f":"P798","v":83405},{"$f":"P799","v":2863555},{"$f":"P800","v":"(above 65 years)"},{"$f":"P801","v":0},{"$f":"P802","v":2863555},0,83405,2863555]
[{"$f":"F817","v":"2013-14"},"2014-15",{"$f":"P825","v":2780150},{"$f":"P826","v":0},{"$f":"P827","v":83405},{"$f":"P828","v":2863555},{"$f":"P829","v":"(Above 60 year but less than 80)"},{"$f":"P830","v":0},{"$f":"P831","v":2863555},{"$f":"IF($E$4<=O1109,0,IF($E$4>500000,0,IF($E$4>O1109,IF(C1109<2000,C1109,2000),0)))","v":0},{"$f":"IF(J1109>0,ROUND((C1109-J1109)*0.03,0),E1109)","v":83405},2863555,null,{"$f":"Q820+20000","v":270000},{"$f":"N1109-20000","v":250000}]
[{"$f":"F846","v":"2014-15"},"2015-16",{"$f":"P854","v":2775150},{"$f":"P855","v":0},{"$f":"P856","v":83255},{"$f":"P857","v":2858405},{"$f":"P858","v":"(Above 60 year but less than 80)"},{"$f":"P859","v":0},{"$f":"P860","v":2858405},{"$f":"IF($E$4<=O1110,0,IF($E$4>500000,0,IF($E$4>O1110,IF(C1110<2000,C1110,2000),0)))","v":0},{"$f":"IF(J1110>0,ROUND((C1110-J1110)*0.03,0),E1110)","v":83255},2858405,null,{"$f":"Q849+20000","v":320000},{"$f":"N1110-20000","v":300000}]
[{"$f":"F875","v":"2015-16"},"2016-17",{"$f":"P883","v":2775150},{"$f":"P884","v":0},{"$f":"P885","v":83255},{"$f":"P886","v":2858405},{"$f":"P887","v":"(Above 60 year but less than 80)"},{"$f":"P888","v":0},{"$f":"P889","v":2858405},{"$f":"IF($E$4<=O1111,0,IF($E$4>500000,0,IF($E$4>O1111,IF(C1111<2000,C1111,2000),0)))","v":0},{"$f":"IF(J1111>0,ROUND((C1111-J1111)*0.03,0),E1111)","v":83255},{"$f":"C1111+D1111-J1111+K1111","v":2858405},null,{"$f":"Q878+20000","v":320000},{"$f":"N1111-20000","v":300000}]
["2016-17","2017-18",{"$f":"P912","v":2775150},{"$f":"P913","v":0},{"$f":"P914","v":83255},{"$f":"P915","v":2858405},{"$f":"P916","v":"(Above 60 year but less than 80)"},{"$f":"P917","v":0},{"$f":"P918","v":2858405},{"$f":"IF($E$4<=O1112,0,IF($E$4>500000,0,IF($E$4>O1112,IF(C1112<5000,C1112,5000),0)))","v":0},{"$f":"IF(J1112>0,ROUND((C1112-J1112)*0.03,0),E1112)","v":83255},2858405,null,{"$f":"Q907+20000","v":320000},{"$f":"N1112-20000","v":300000},{"$f":"L907","v":0},10000000]
[{"$f":"B1112","v":"2017-18"},"2018-19",{"$f":"P941","v":2765150},{"$f":"P942","v":276515},{"$f":"P943","v":91250},{"$f":"P944","v":3132915},{"$f":"P945","v":"(Above 60 year but less than 80)"},{"$f":"P946","v":0},{"$f":"P947","v":3132915},{"$f":"IF($E$4<=250000,0,IF($E$4>350000,0,IF($E$4>300000,2500,IF($E$4>50000,C1113))))","v":0},{"$f":"IF(J1113>0,ROUND((C1113-J1113)*0.03,0),E1113)","v":91250},3132915]
["2018-19","2019-20",{"$f":"P970","v":2765150},{"$f":"P971","v":276515},{"$f":"P972","v":121667},{"$f":"P973","v":3163332},{"$f":"P974","v":"(Above 60 year but less than 80)"},{"$f":"P975","v":0},{"$f":"P976","v":3163332},{"$f":"IF($E$4<=250000,0,IF($E$4>350000,0,IF($E$4>300000,2500,IF($E$4>50000,C1114))))","v":0},{"$f":"IF(J1114>0,ROUND((C1114-J1114)*0.04,0),E1114)","v":121667},3163332]
["2019-20","2020-21",{"$f":"P999","v":2765150},{"$f":"P1000","v":276515},{"$f":"P1001","v":121667},{"$f":"P1002","v":3163332},{"$f":"P1003","v":"(Above 60 year but less than 80)"},{"$f":"P1004","v":0},{"$f":"P1005","v":3163332},{"$f":"IF($E$4<=O1115,0,IF($E$4>500000,0,IF($E$4>O1115,IF(C1115<12500,C1115,12500),0)))","v":0},{"$f":"IF(J1115>0,ROUND((C1115-J1115)*0.04,0),E1115)","v":121667},3163332,null,null,null,{"$f":"L936","v":0.1},5000000]
["2020-21","2021-22",{"$f":"P1028","v":2765150},{"$f":"P1029","v":276515},{"$f":"P1030","v":121667},{"$f":"P1031","v":3163332},{"$f":"P1032","v":"(Above 60 year but less than 80)"},{"$f":"P1033","v":0},{"$f":"P1034","v":3163332},{"$f":"IF($E$4<=O1116,0,IF($E$4>500000,0,IF($E$4>O1116,IF(C1116<12500,C1116,12500),0)))","v":0},{"$f":"IF(J1116>0,ROUND((C1116-J1116)*0.04,0),E1116)","v":121667},3163332,null,null,null,{"$f":"L937","v":0},5000000]
["2021-22","2022-23",{"$f":"P1057","v":2765150},{"$f":"P1058","v":276515},{"$f":"P1059","v":121667},{"$f":"P1060","v":3163332},{"$f":"P1061","v":"(Above 60 year but less than 80)"},{"$f":"P1062","v":0},{"$f":"P1063","v":3163332},{"$f":"IF($E$4<=O1117,0,IF($E$4>500000,0,IF($E$4>O1117,IF(C1117<12500,C1117,12500),0)))","v":0},{"$f":"IF(J1117>0,ROUND((C1117-J1117)*0.04,0),E1117)","v":121667},3163332,null,{"$f":"Q996+20000","v":20000},{"$f":"N1117-20000","v":0},{"$f":"L938","v":0},5000000]
[{"$f":"$F$2","v":"2021-22"},{"$f":"INDEX($B$1081:$B$1117,MATCH($A$1118,$A$1081:$A$1117,0))","v":"2022-23"},{"$f":"IF($A$2=\"New option u/s 115BAC\",'115BAC'!D141,INDEX($C$1081:$C$1117,MATCH($A$1118,$A$1081:$A$1117,0)))","v":2692650},{"$f":"IF($A$2=\"New option u/s 115BAC\",'115BAC'!E141,INDEX($D$1081:$D$1117,MATCH($A$1118,$A$1081:$A$1117,0)))","v":269265},{"$f":"IF($A$2=\"New option u/s 115BAC\",'115BAC'!F141,INDEX($E$1081:$E$1117,MATCH($A$1118,$A$1081:$A$1117,0)))","v":118477},{"$f":"IF($A$2=\"New option u/s 115BAC\",'115BAC'!G141,INDEX($F$1081:$F$1117,MATCH($A$1118,$A$1081:$A$1117,0)))","v":3080392},{"$f":"IF($A$2=\"New option u/s 115BAC\",'115BAC'!H141,INDEX($G$1081:$G$1117,MATCH($A$1118,$A$1081:$A$1117,0)))","v":"For Citizens of all Age"},{"$f":"IF($A$2=\"New option u/s 115BAC\",'115BAC'!I141,INDEX($H$1081:$H$1117,MATCH($A$1118,$A$1081:$A$1117,0)))","v":0},{"$f":"IF($A$2=\"New option u/s 115BAC\",'115BAC'!J141,INDEX($I$1081:$I$1117,MATCH($A$1118,$A$1081:$A$1117,0)))","v":3080392},{"$f":"IF($A$2=\"New option u/s 115BAC\",'115BAC'!K141,INDEX($J$1081:$J$1117,MATCH($A$1118,$A$1081:$A$1117,0)))","v":0},{"$f":"IF($A$2=\"New option u/s 115BAC\",'115BAC'!L141,INDEX($K$1081:$K$1117,MATCH($A$1118,$A$1081:$A$1117,0)))","v":118477},{"$f":"IF($A$2=\"New option u/s 115BAC\",'115BAC'!M141,INDEX($L$1081:$L$1117,MATCH($A$1118,$A$1081:$A$1117,0)))","v":3080392},null,null,null,{"$f":"INDEX($P$1081:$P$1115,MATCH($A$1118,$A$1081:$A$1115,0))","v":{"$error":"#N/A"}},{"$f":"INDEX($Q$1081:$Q$1115,MATCH($A$1118,$A$1081:$A$1115,0))","v":{"$error":"#N/A"}}]
["Fin._Year","Asst. Year","TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due","Rebate u/s 87A","Revised E.cess(adjusting 87A)","Revised Total Tax due","Tax Due"]
[null,"FIN. YEAR",{"$f":"E2","v":"2022-23"},null,"Net Tax Due"]
[null,"TAX CATE.",{"$f":"E3","v":"SENIOR CITIZEN"}]
[null,"TAX INCO.",{"$f":"E4","v":9850500},null,{"$f":"C1122-O1112","v":9550500},null,{"$f":"IF(G1124=\"\",\" \",UPPER(MID(G1124,4,1)))","v":"P"},null,null,null,null,"Taxable amt when Pannotavbl"]
[null,"TAX IF PAN IS NOT PROVIDED",null,null,null,null,"PAN NO","Total Net tax payable/refundable (rouded off)",null,null,null,"Tax cal.",{"$f":"C1125","v":2692650},{"$f":"C1126","v":2765150}]
[null,"RATE","TAX","REBATE","SUR.","TOTAL",{"$f":"'Form no 16 (2)'!L16","v":"AEPPS1234Q"},"Total Tax due",null,{"$f":"Statement!H74","v":3218020},"Rounded","Add. Income",{"$f":"$E$4-$Q$1118","v":{"$error":"#N/A"}},{"$f":"$E$4-$Q$1118","v":{"$error":"#N/A"}}]
[null,"NORMAL",{"$f":"C1118","v":2692650},{"$f":"J1118","v":0},{"$f":"K1118","v":118477},{"$f":"L1118","v":3080392},{"$f":"IF(G1122=\"P\",\"P\",\"\")","v":"P"},"Releif u/s 89(1)",null,{"$f":"Statement!H75","v":0},null,"Sur. Rate",0.12,0.12]
[null,"ABNORMAL",{"$f":"$V$1144","v":2765150},{"$f":"D1125","v":0},{"$f":"ROUND(C1126*4%,0)","v":110606},{"$f":"C1126+E1126-D1126","v":2875756},{"$f":"LEN(G1124)","v":10},"Net tax due",null,{"$f":"J1124-J1125","v":3218020},null,"Marignal relief",{"$f":"D1118","v":269265},{"$f":"M1126","v":269265}]
[null,"FINAL",{"$f":"IF(G1127=\"YES\",IF(G1125=\"P\",C1125,C1126))","v":2692650},{"$f":"IF(G1127=\"YES\",IF(G1125=\"P\",D1125,D1126))","v":0},{"$f":"IF(G1127=\"YES\",IF(G1125=\"P\",E1125,E1126))","v":118477},{"$f":"IF(G1127=\"YES\",IF(G1125=\"P\",F1125,F1126))","v":3080392},{"$f":"IF(G1126=10,\"YES\",\"NO\")","v":"YES"},"Tax Deducted",null,{"$f":"Statement!H77","v":0},null,"Cess",{"$f":"K1118","v":118477},{"$f":"ROUND((N1123+N1126)*M1140,0)","v":0}]
[null,"Test message",{"$f":"IF(C1127=FALSE,C1126,C1127)","v":2692650},{"$f":"IF(C1128<=0,0,IF(D1127=FALSE,D1126,D1127))","v":0},{"$f":"IF(C1128<=0,0,IF(E1127=FALSE,N1127,E1127))","v":118477},{"$f":"IF(C1128<=0,0,IF(F1127=FALSE,N1128,F1127))","v":3080392},null,"Difference",null,{"$f":"ROUND((J1126-J1127),-1)","v":3218020},null,null,{"$f":"M1123+M1126+M1127","v":3080392},{"$f":"N1123+N1126+N1127","v":3034415}]
[null,null,{"$f":"IF(C1127=C1125,\"\",\"Tax Rate will be 20% higher due to PANNOTAVBL or wrong PAN\")","v":""},null,null,null,null,"Text message",{"$f":"IF(J1127>J1126,\"Net Tax Refundable\",IF(J1126>J1127,\"Net Tax Due\",\"NIL AMT RETURN\"))","v":"Net Tax Due"},null,null,"Text message"]
[null,"Marginal Releif",null,null,null,null,null,"Final txt message for statement",null,null,null,{"$f":"CONCATENATE(\"If proper  PAN is input in Employee Data sheet, then\",\"  \",\"Total Taxable amount (including cess but excluding rebate u/s 87A)\",\"  \",\"is \",\"Rs.\",\"  \",M1128,\"  \")","v":"If proper  PAN is input in Employee Data sheet, then  Total Taxable amount (including cess but excluding rebate u/s 87A)  is Rs.  3080392  "}]
[null,"(","After allowed  Marginal relief ","Rs.",{"$f":"H1118","v":0},")",{"$f":"CONCATENATE(B1131,\"  \",G1130,\"  \",F1131)","v":"(    )"},{"$f":"IF(J1128>0,H1132,IF(J1128<0,H1133,H1134))","v":"Income Tax PAYABLE {Balance [17- 18 ]}     (Rounded off)"}]
[null,{"$f":"CONCATENATE(B1131,\"  \",C1131,\" \",D1131,\"  \",E1131,\" \",F1131)","v":"(  After allowed  Marginal relief  Rs.  0 )"},null,null,{"$f":"IF(D1118>0,CONCATENATE(\"(\",\"Including net surcharge amt.\",\"Rs.\",D1118,\")\"),\"\")","v":"(Including net surcharge amt.Rs.269265)"},null,null,"Income Tax PAYABLE {Balance [17- 18 ]}     (Rounded off)"]
[null,"Marginal relief-Not Applicable",null,null,null,null,"( Not Applicable  )","Income Tax REFUNDABLE {Balance [18-17 ]}  (Rounded off)"]
[null,{"$f":"CONCATENATE(B1131,\"  \",B1133,\" \",F1131)","v":"(  Marginal relief-Not Applicable )"},null,null,null,null,null,"Nil Tax Return {Balance [17- 18 ]}     (Rounded off)"]
[null,"Net Tax Liability"]
[null,"Total Tax due",null,null,null,null,{"$f":"L1111-'Tax Calculation'!$J$98","v":2858405}]
[null,"Tax Deducted",null,null,null,null,{"$f":"'Tax Calculation'!$J$95","v":0},null,null,null,null,"Taxable amt  ",{"$f":"C1122","v":9850500}]
[null,"Net Tax due",null,null,null,null,{"$f":"IF(G1137>G1136,0,G1136-G1137)","v":2858405},null,null,null,null,"Tax due",{"$f":"C1125","v":2692650}]
[null,"Net Tax payable",null,null,null,null,{"$f":"IF(G1138>0,G1138,0)","v":2858405},null,null,null,null,"Average rate",{"$f":"ROUND(M1138/M1137*100,2)","v":27.34}]
[null,"Net Tax refundable",null,null,null,null,{"$f":"IF(G1137>G1136,G1137-G1136,0)","v":0},null,null,null,null,"Applicable rate",{"$f":"IF(C1126>C1125,0%,4%)","v":0}]
[null,"Net Tax due-NIL",null,null,null,null,{"$f":"IF(G1136=G1137,0,0)","v":0}]
[null,{"$f":"IF(G1139>0,B1139,IF(G1140>0,B1140,B1141))","v":"Net Tax payable"},null,null,null,null,{"$f":"INDEX(G1139:G1141,MATCH(B1142,B1139:B1141,0))","v":2858405},null,null,"F.Y.","2016-17"]
[null,null,null,null,null,null,null,null,null,{"$f":"$E$3","v":"SENIOR CITIZEN"},null,{"$f":"INDEX($L$1144:$L$1147,MATCH($J$1143,$J$1144:$J$1147,0))","v":2775150},"Range","Limit","Limit","Rate","Regular Tax","Abnormal Tax","Tax amt",null,"F.Y.","TAX"]
[null,"Amount in words",null,{"$f":"IF(G1142=0,\"No Tax amtount\",pravesh(G1142))","v":"Rupees TwentyEight Lakh FiftyEight Thousand Four Hundred Five Only "},null,null,null,null,null,"Male",null,{"$f":"IF($C$1122>1000000,($C$1122-1000000)*30%+(125000),IF($C$1122>500000,($C$1122-500000)*20%+(25000),IF($C$1122>250000,($C$1122-250000)*10%,\"0\")))","v":2780150},250000,{"$f":"MAX(IF($J$1143=J1144,M1144,0),IF($J$1143=J1145,M1145,0),IF($J$1143=J1146,M1146,0),IF($J$1143=J1147,M1147,0))","v":300000},{"$f":"IF($E$4<=N1144,$E$4-0,N1144)","v":300000},"0%",{"$f":"ROUND(O1144*P1144,0)","v":0},0,{"$f":"ROUND(O1144*R1144,0)","v":0},null,{"$f":"$E$2","v":"2022-23"},{"$f":"IF(U1144=U1145,V1145,V1146)","v":2765150}]
[null,"Test message",null,{"$f":"CONCATENATE(\"(\",\"  \",D1144,\"  \",\")\")","v":"(  Rupees TwentyEight Lakh FiftyEight Thousand Four Hundred Five Only   )"},null,null,null,null,null,"Female",null,{"$f":"IF($C$1122>1000000,($C$1122-1000000)*30%+(125000),IF($C$1122>500000,($C$1122-500000)*20%+(25000),IF($C$1122>250000,($C$1122-250000)*10%,\"0\")))","v":2780150},250000,500000,{"$f":"MAX(IF($E$4<=N1145,$E$4-N1144,N1145-N1144),IF($E$4>N1144,,0))","v":200000},0.1,{"$f":"ROUND(O1145*P1145,0)","v":20000},{"$f":"IF(M1139>20,P1145,IF(Q1147>0,20%,30%))","v":0.1},{"$f":"ROUND(O1145*R1145,0)","v":20000},null,"2016-17",{"$f":"S1148","v":2775150}]
[null,null,null,null,null,null,null,null,null,"Senior Citizen",null,{"$f":"IF($C$1122>1000000,($C$1122-1000000)*30%+(120000),IF($C$1122>500000,($C$1122-500000)*20%+(20000),IF($C$1122>300000,($C$1122-300000)*10%,\"0\")))","v":2775150},300000,1000000,{"$f":"MAX(IF($E$4<=N1146,$E$4-N1145,N1146-N1145),IF($E$4>N1145,,0))","v":500000},0.2,{"$f":"ROUND(O1146*P1146,0)","v":100000},{"$f":"IF(Q1145=0,MAX($P$1144:$P$1147),IF(Q1147>0,MAX($P$1144:$P$1146),15%))","v":0.2},{"$f":"ROUND(O1146*R1146,0)","v":100000},null,"2017-18",{"$f":"S1155","v":2765150}]
[null,null,null,null,null,null,null,null,null,"Very Senior Citizen",null,{"$f":"IF($C$1122>1000000,($C$1122-1000000)*30%+(100000),IF($C$1122>500000,($C$1122-500000)*20%,\"0\"))","v":2755150},500000,"10,00,000+",{"$f":"MAX($E$4>N1146,$E$4-N1146,0)","v":8850500},0.3,{"$f":"ROUND(O1147*P1147,0)","v":2655150},{"$f":"IF(R1146=30%,10%,30%)","v":0.3},{"$f":"ROUND(O1147*R1147,0)","v":2655150}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(Q1144:Q1147)","v":2775150},null,{"$f":"SUM(S1144:S1147)","v":2775150}]
[null,"Relief u/s 87A",null,null,null,null,null,null,null,"F.Y.","2017-18"]
[null,"(","after relief u/s 87A","Rs.",{"$f":"J1118","v":0},")",{"$f":"CONCATENATE(B1150,\"  \",G1149,\"  \",F1150)","v":"(    )"},null,null,{"$f":"$E$3","v":"SENIOR CITIZEN"},null,{"$f":"INDEX($L$1151:$L$1154,MATCH($J$1143,$J$1151:$J$1154,0))","v":2765150},"Range","Limit","Limit","Rate","Regular Tax","Abnormal Tax","Tax amt"]
[null,{"$f":"CONCATENATE(B1150,\"  \",C1150,\" \",D1150,\"  \",E1150,\" \",F1150)","v":"(  after relief u/s 87A Rs.  0 )"},null,null,{"$f":"IF(E1150>0,CONCATENATE(\"(\",\"after relief u/s 87A\",\" \",\"Rs.\",E1150,\")\"),\"\")","v":""},{"$f":"C1118","v":2692650},{"$f":"F1151-E1150","v":2692650},null,null,"Male",null,{"$f":"IF($C$1122>1000000,($C$1122-1000000)*30%+(112500),IF($C$1122>500000,($C$1122-500000)*20%+(12500),IF($C$1122>250000,($C$1122-250000)*5%,\"0\")))","v":2767650},250000,{"$f":"MAX(IF($J$1143=J1151,M1151,0),IF($J$1143=J1152,M1152,0),IF($J$1143=J1153,M1153,0),IF($J$1143=J1154,M1154,0))","v":300000},{"$f":"IF($E$4<=N1151,$E$4-0,N1151)","v":300000},"0%",{"$f":"ROUND(O1151*P1151,0)","v":0},0,{"$f":"ROUND(O1151*R1151,0)","v":0}]
[null,null,null,null,null,null,null,null,null,"Female",null,{"$f":"IF($C$1122>1000000,($C$1122-1000000)*30%+(112500),IF($C$1122>500000,($C$1122-500000)*20%+(25000),IF($C$1122>250000,($C$1122-250000)*10%,\"0\")))","v":2767650},250000,500000,{"$f":"MAX(IF($E$4<=N1152,$E$4-N1151,N1152-N1151),IF($E$4>N1151,,0))","v":200000},0.05,{"$f":"ROUND(O1152*P1152,0)","v":10000},{"$f":"IF(M1146>20,P1152,IF(Q1154>0,20%,30%))","v":0.05},{"$f":"ROUND(O1152*R1152,0)","v":10000}]
[null,null,null,null,null,null,null,null,null,"Senior Citizen",null,{"$f":"IF($C$1122>1000000,($C$1122-1000000)*30%+(110000),IF($C$1122>500000,($C$1122-500000)*20%+(10000),IF($C$1122>300000,($C$1122-300000)*5%,\"0\")))","v":2765150},300000,1000000,{"$f":"MAX(IF($E$4<=N1153,$E$4-N1152,N1153-N1152),IF($E$4>N1152,,0))","v":500000},0.2,{"$f":"ROUND(O1153*P1153,0)","v":100000},{"$f":"IF(Q1152=0,MAX($P$1144:$P$1147),IF(Q1154>0,MAX($P$1144:$P$1146),15%))","v":0.2},{"$f":"ROUND(O1153*R1153,0)","v":100000}]
[null,null,null,null,null,null,null,null,null,"Very Senior Citizen",null,{"$f":"IF($C$1122>1000000,($C$1122-1000000)*30%+(100000),IF($C$1122>500000,($C$1122-500000)*20%,\"0\"))","v":2755150},500000,"10,00,000+",{"$f":"MAX($E$4>N1153,$E$4-N1153,0)","v":8850500},0.3,{"$f":"ROUND(O1154*P1154,0)","v":2655150},{"$f":"IF(R1153=30%,10%,30%)","v":0.3},{"$f":"ROUND(O1154*R1154,0)","v":2655150}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(Q1151:Q1154)","v":2765150},null,{"$f":"SUM(S1151:S1154)","v":2765150}]
[null,null,{"$f":"INDEX(pks!$C$53:$C$88,MATCH('Table for form 16 (2)'!D1156,pks!$D$53:$D$88,0))","v":{"$error":"#N/A"}},{"$f":"'Form no 16 (2)'!$L$19","v":"2022-23"}]
["Determination of Maximum limit under Chapter VIA for f.y. 2014-15",null,null,null,null,null,null,null,null,"Determination of Maximum limit under Chapter VIA for f.y. 2015-16",null,null,null,null,null,null,null,null,"Determination of Maximum limit under Chapter VIA for f.y. 2016-17",null,null,null,null,null,null,null,null,"Determination of Maximum limit under Chapter VIA for f.y. 2017-18",null,null,null,null,null,null,null,null,"Determination of Maximum limit under Chapter VIA for f.y. 2018-19",null,null,null,null,null,null,null,null,"Determination of Maximum limit under Chapter VIA for f.y. 2019-20"]
[null,"Selected Tax Category",{"$f":"'Form no 16'!$E$5","v":"MALE"},null,null,null,null,null,null,null,"Selected Tax Category",{"$f":"C1158","v":"MALE"},null,null,null,null,null,null,null,"Selected Tax Category",{"$f":"L1158","v":"MALE"},null,null,null,null,null,null,null,"Selected Tax Category",{"$f":"U1158","v":"MALE"},null,null,null,null,null,null,null,"Selected Tax Category",{"$f":"AD1158","v":"MALE"},null,null,null,null,null,null,null,"Selected Tax Category",{"$f":"AM1158","v":"MALE"}]
["Section","Name of section","MALE","FEMALE","SENIOR CITIZEN","VERY SENIOR CITIZEN","Max Limit","Remarks",null,"Section","Name of section","MALE","FEMALE","SENIOR CITIZEN","VERY SENIOR CITIZEN","Max Limit","Remarks",null,"Section","Name of section","MALE","FEMALE","SENIOR CITIZEN","VERY SENIOR CITIZEN","Max Limit","Remarks",null,"Section","Name of section","MALE","FEMALE","SENIOR CITIZEN","VERY SENIOR CITIZEN","Max Limit","Remarks",null,"Section","Name of section","MALE","FEMALE","SENIOR CITIZEN","VERY SENIOR CITIZEN","Max Limit","Remarks",null,"Section","Name of section","MALE","FEMALE","SENIOR CITIZEN","VERY SENIOR CITIZEN","Max Limit"]
[{"$f":"pks!A162","v":"U/S 80 C "},{"$f":"pks!B162","v":"Invesment in specified investment plans"},{"$f":"pks!C162","v":"Upto Rs. 150000"},{"$f":"pks!D162","v":"Upto Rs. 150000"},{"$f":"pks!E162","v":"Upto Rs. 150000"},{"$f":"pks!F162","v":"Upto Rs. 150000"},{"$f":"IF($C$1158=$C$1159,C1160,IF($C$1158=$D$1159,D1160,IF($C$1158=$E$1159,E1160,F1160)))","v":"Upto Rs. 150000"},"(Maxi. Limit Rs. 150000 (from F.Y. 14-15))",{"$f":"CONCATENATE(G1160,\"  \",H1160)","v":"Upto Rs. 150000  (Maxi. Limit Rs. 150000 (from F.Y. 14-15))"},{"$f":"pks!J162","v":"U/S 80 C "},{"$f":"pks!K162","v":"Invesment in specified investment plans"},{"$f":"pks!L162","v":"Upto Rs. 150000"},{"$f":"pks!M162","v":"Upto Rs. 150000"},{"$f":"pks!N162","v":"Upto Rs. 150000"},{"$f":"pks!O162","v":"Upto Rs. 150000"},{"$f":"IF($L$1158=$L$1159,L1160,IF($L$1158=$M$1159,M1160,IF($L$1158=$N$1159,N1160,O1160)))","v":"Upto Rs. 150000"},"(Maxi. Limit Rs. 150000 (from F.Y. 15--16))",{"$f":"CONCATENATE(P1160,\"  \",Q1160)","v":"Upto Rs. 150000  (Maxi. Limit Rs. 150000 (from F.Y. 15--16))"},{"$f":"pks!S162","v":"U/S 80 C "},{"$f":"pks!T162","v":"Invesment in specified investment plans"},{"$f":"pks!U162","v":"Upto Rs. 150000"},{"$f":"pks!V162","v":"Upto Rs. 150000"},{"$f":"pks!W162","v":"Upto Rs. 150000"},{"$f":"pks!X162","v":"Upto Rs. 150000"},{"$f":"IF($U$1158=$U$1159,U1160,IF($U$1158=$V$1159,V1160,IF($U$1158=$W$1159,W1160,X1160)))","v":"Upto Rs. 150000"},"(Maxi. Limit Rs. 150000 (from F.Y. 15--16))",{"$f":"CONCATENATE(Y1160,\"  \",Z1160)","v":"Upto Rs. 150000  (Maxi. Limit Rs. 150000 (from F.Y. 15--16))"},{"$f":"pks!AB162","v":"U/S 80 C "},{"$f":"pks!AC162","v":"Invesment in specified investment plans"},{"$f":"pks!AD162","v":"Upto Rs. 150000"},{"$f":"pks!AE162","v":"Upto Rs. 150000"},{"$f":"pks!AF162","v":"Upto Rs. 150000"},{"$f":"pks!AG162","v":"Upto Rs. 150000"},{"$f":"IF($AD$1158=$AD$1159,AD1160,IF($AD$1158=$AE$1159,AE1160,IF($AD$1158=$AF$1159,AF1160,AG1160)))","v":"Upto Rs. 150000"},"(Maxi. Limit Rs. 150000 (from F.Y. 15--16))",{"$f":"CONCATENATE(AH1160,\"  \",AI1160)","v":"Upto Rs. 150000  (Maxi. Limit Rs. 150000 (from F.Y. 15--16))"},{"$f":"pks!AK162","v":"U/S 80 C "},{"$f":"pks!AL162","v":"Invesment in specified investment plans"},{"$f":"pks!AM162","v":"Upto Rs. 150000"},{"$f":"pks!AN162","v":"Upto Rs. 150000"},{"$f":"pks!AO162","v":"Upto Rs. 150000"},{"$f":"pks!AP162","v":"Upto Rs. 150000"},{"$f":"IF($AM$1158=$AM$1159,AM1160,IF($AM$1158=$AN$1159,AN1160,IF($AM$1158=$AO$1159,AO1160,AP1160)))","v":"Upto Rs. 150000"},"(Maxi. Limit Rs. 150000 (from F.Y. 15--16))",{"$f":"CONCATENATE(AQ1160,\"  \",AR1160)","v":"Upto Rs. 150000  (Maxi. Limit Rs. 150000 (from F.Y. 15--16))"},{"$f":"pks!AT162","v":"U/S 80 C "},{"$f":"pks!AU162","v":"Invesment in specified investment plans"},{"$f":"pks!AV162","v":"Upto Rs. 150000"},{"$f":"pks!AW162","v":"Upto Rs. 150000"},{"$f":"pks!AX162","v":"Upto Rs. 150000"},{"$f":"pks!AY162","v":"Upto Rs. 150000"},{"$f":"IF($C$1158=$C$1159,AV1160,IF($C$1158=$D$1159,AW1160,IF($C$1158=$E$1159,AX1160,AY1160)))","v":"Upto Rs. 150000"},{"$f":"CONCATENATE(AY1160,\"  \",AZ1160)","v":"Upto Rs. 150000  Upto Rs. 150000"},{"$f":"pks!BB162","v":"Upto Rs. 150000  (Maxi. Limit Rs. 150000 (from F.Y. 15--16))"}]
[{"$f":"pks!A163","v":"U/S 80CCC"},{"$f":"pks!B163","v":"Payment of premium for annuity plan of LIC or any other  "},{"$f":"pks!C163","v":"Upto Rs. 100000"},{"$f":"pks!D163","v":"Upto Rs. 100000"},{"$f":"pks!E163","v":"Upto Rs. 100000"},{"$f":"pks!F163","v":"Upto Rs. 100000"},{"$f":"IF($C$1158=$C$1159,C1161,IF($C$1158=$D$1159,D1161,IF($C$1158=$E$1159,E1161,F1161)))","v":"Upto Rs. 100000"},"(such amount shall not be allowed under section 80C.)","Upto Rs. 100000  (such amount shall not be allowed under section 80C.)",{"$f":"pks!J163","v":"U/S 80CCC"},{"$f":"pks!K163","v":"Payment of premium for annuity plan of LIC or any other  "},{"$f":"pks!L163","v":"Upto Rs. 150000"},{"$f":"pks!M163","v":"Upto Rs. 150000"},{"$f":"pks!N163","v":"Upto Rs. 150000"},{"$f":"pks!O163","v":"Upto Rs. 150000"},{"$f":"IF($L$1158=$L$1159,L1161,IF($L$1158=$M$1159,M1161,IF($L$1158=$N$1159,N1161,O1161)))","v":"Upto Rs. 150000"},"(such amount shall not be allowed under section 80C.)","Upto Rs. 150000  (such amount shall not be allowed under section 80C.)",{"$f":"pks!S163","v":"U/S 80CCC"},{"$f":"pks!T163","v":"Payment of premium for annuity plan of LIC or any other  "},{"$f":"pks!U163","v":"Upto Rs. 150000"},{"$f":"pks!V163","v":"Upto Rs. 150000"},{"$f":"pks!W163","v":"Upto Rs. 150000"},{"$f":"pks!X163","v":"Upto Rs. 150000"},{"$f":"IF($U$1158=$U$1159,U1161,IF($U$1158=$V$1159,V1161,IF($U$1158=$W$1159,W1161,X1161)))","v":"Upto Rs. 150000"},"(such amount shall not be allowed under section 80C.)",{"$f":"CONCATENATE(Y1161,\"  \",Z1161)","v":"Upto Rs. 150000  (such amount shall not be allowed under section 80C.)"},{"$f":"pks!AB163","v":"U/S 80CCC"},{"$f":"pks!AC163","v":"Payment of premium for annuity plan of LIC or any other  "},{"$f":"pks!AD163","v":"Upto Rs. 150000"},{"$f":"pks!AE163","v":"Upto Rs. 150000"},{"$f":"pks!AF163","v":"Upto Rs. 150000"},{"$f":"pks!AG163","v":"Upto Rs. 150000"},{"$f":"IF($AD$1158=$AD$1159,AD1161,IF($AD$1158=$AE$1159,AE1161,IF($AD$1158=$AF$1159,AF1161,AG1161)))","v":"Upto Rs. 150000"},"(such amount shall not be allowed under section 80C.)",{"$f":"CONCATENATE(AH1161,\"  \",AI1161)","v":"Upto Rs. 150000  (such amount shall not be allowed under section 80C.)"},{"$f":"pks!AK163","v":"U/S 80CCC"},{"$f":"pks!AL163","v":"Payment of premium for annuity plan of LIC or any other  "},{"$f":"pks!AM163","v":"Upto Rs. 150000"},{"$f":"pks!AN163","v":"Upto Rs. 150000"},{"$f":"pks!AO163","v":"Upto Rs. 150000"},{"$f":"pks!AP163","v":"Upto Rs. 150000"},{"$f":"IF($AM$1158=$AM$1159,AM1161,IF($AM$1158=$AN$1159,AN1161,IF($AM$1158=$AO$1159,AO1161,AP1161)))","v":"Upto Rs. 150000"},"(such amount shall not be allowed under section 80C.)",{"$f":"CONCATENATE(AQ1161,\"  \",AR1161)","v":"Upto Rs. 150000  (such amount shall not be allowed under section 80C.)"},{"$f":"pks!AT163","v":"U/S 80CCC"},{"$f":"pks!AU163","v":"Contributions to certain pension funds of LIC or any other insurer "},{"$f":"pks!AV163","v":"Upto Rs. 150000"},{"$f":"pks!AW163","v":"Upto Rs. 150000"},{"$f":"pks!AX163","v":"Upto Rs. 150000"},{"$f":"pks!AY163","v":"Upto Rs. 150000"},{"$f":"IF($C$1158=$C$1159,AV1161,IF($C$1158=$D$1159,AW1161,IF($C$1158=$E$1159,AX1161,AY1161)))","v":"Upto Rs. 150000"},"Upto Rs. 150000  Upto Rs. 150000",{"$f":"pks!BB163","v":"Upto Rs. 150000  (such amount shall not be allowed under section 80C.)"}]
[{"$f":"pks!A164","v":"U/S 80 CCD(1)"},{"$f":"pks!B164","v":"Employee cont. towards new pension scheme"},{"$f":"pks!C164","v":"Upto Rs. 100000"},{"$f":"pks!D164","v":"Upto Rs. 100000"},{"$f":"pks!E164","v":"Upto Rs. 100000"},{"$f":"pks!F164","v":"Upto Rs. 100000"},"Upto Rs. 100000","(Equal to 10% of Salary  but not exceed Rs. 100000)","Upto Rs. 100000  (Equal to 10% of Salary  but not exceed Rs. 100000)",{"$f":"pks!J164","v":"U/S 80 CCD(1)"},{"$f":"pks!K164","v":"Employee cont. towards new pension scheme"},{"$f":"pks!L164","v":"Upto Rs. 150000"},{"$f":"pks!M164","v":"Upto Rs. 150000"},{"$f":"pks!N164","v":"Upto Rs. 150000"},{"$f":"pks!O164","v":"Upto Rs. 150000"},"Upto Rs. 150000","(Equal to 10% of Salary  but not exceed Rs. 150000)","Upto Rs. 150000  (Equal to 10% of Salary  but not exceed Rs. 150000)",{"$f":"pks!S164","v":"U/S 80 CCD(1)"},{"$f":"pks!T164","v":"Employee cont. towards new pension scheme"},{"$f":"pks!U164","v":"Upto Rs. 150000"},{"$f":"pks!V164","v":"Upto Rs. 150000"},{"$f":"pks!W164","v":"Upto Rs. 150000"},{"$f":"pks!X164","v":"Upto Rs. 150000"},"Upto Rs. 150000","(Equal to 10% of Salary  but not exceed Rs. 150000)",{"$f":"CONCATENATE(Y1162,\"  \",Z1162)","v":"Upto Rs. 150000  (Equal to 10% of Salary  but not exceed Rs. 150000)"},{"$f":"pks!AB164","v":"U/S 80 CCD(1)"},{"$f":"pks!AC164","v":"Employee cont. towards new pension scheme"},{"$f":"pks!AD164","v":"Upto Rs. 150000"},{"$f":"pks!AE164","v":"Upto Rs. 150000"},{"$f":"pks!AF164","v":"Upto Rs. 150000"},{"$f":"pks!AG164","v":"Upto Rs. 150000"},"Upto Rs. 150000","(Equal to 20% of Salary  but not exceed Rs. 150000)",{"$f":"CONCATENATE(AH1162,\"  \",AI1162)","v":"Upto Rs. 150000  (Equal to 20% of Salary  but not exceed Rs. 150000)"},{"$f":"pks!AK164","v":"U/S 80 CCD(1)"},{"$f":"pks!AL164","v":"Employee cont. towards new pension scheme"},{"$f":"pks!AM164","v":"Upto Rs. 150000"},{"$f":"pks!AN164","v":"Upto Rs. 150000"},{"$f":"pks!AO164","v":"Upto Rs. 150000"},{"$f":"pks!AP164","v":"Upto Rs. 150000"},"Upto Rs. 150000","(Equal to 20% of Salary  but not exceed Rs. 150000)",{"$f":"CONCATENATE(AQ1162,\"  \",AR1162)","v":"Upto Rs. 150000  (Equal to 20% of Salary  but not exceed Rs. 150000)"},{"$f":"pks!AT164","v":"U/S 80 CCD(1)"},{"$f":"pks!AU164","v":"Employee cont. towards new pension scheme"},{"$f":"pks!AV164","v":"Upto Rs. 150000"},{"$f":"pks!AW164","v":"Upto Rs. 150000"},{"$f":"pks!AX164","v":"Upto Rs. 150000"},{"$f":"pks!AY164","v":"Upto Rs. 150000"},"Upto Rs. 150000","Upto Rs. 150000  Upto Rs. 150000",{"$f":"pks!BB164","v":"Upto Rs. 150000  (Equal to 20% of Salary  but not exceed Rs. 150000)"}]
["U/S 80CCE-TOTAL OF[(i)+(ii)+(iii)](Subject to limit RS 100000)",null,{"$f":"pks!C165","v":"Note-"},{"$f":"pks!D165","v":"Note-"},{"$f":"pks!E165","v":"Note-"},{"$f":"pks!F165","v":"Note-"},"Note-","(the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)","Note-  (the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)","U/S 80CCE-TOTAL OF[(i)+(ii)+(iii)](Subject to limit RS 100000)",null,{"$f":"pks!L61","v":0},{"$f":"pks!M61","v":0},{"$f":"pks!N61","v":0},{"$f":"pks!O61","v":0},0,"(the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)","0  (the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)",{"$f":"pks!S61","v":0},{"$f":"pks!T61","v":0},{"$f":"pks!U61","v":0},{"$f":"pks!V61","v":0},{"$f":"pks!W61","v":0},{"$f":"pks!X61","v":0},0,"(the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)",{"$f":"CONCATENATE(Y1163,\"  \",Z1163)","v":"0  (the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)"},{"$f":"pks!AB61","v":0},{"$f":"pks!AC61","v":0},{"$f":"pks!AD61","v":0},{"$f":"pks!AE61","v":0},{"$f":"pks!AF61","v":0},{"$f":"pks!AG61","v":0},0,"(the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)",{"$f":"CONCATENATE(AH1163,\"  \",AI1163)","v":"0  (the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)"},{"$f":"pks!AK61","v":0},{"$f":"pks!AL61","v":0},{"$f":"pks!AM61","v":0},{"$f":"pks!AN61","v":0},{"$f":"pks!AO61","v":0},{"$f":"pks!AP61","v":0},0,"(the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)",{"$f":"CONCATENATE(AQ1163,\"  \",AR1163)","v":"0  (the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)"},{"$f":"pks!AT165","v":"U/S 80CCE-TOTAL OF[(i)+(ii)+(iii)](Subject to limit RS 100000)"},{"$f":"pks!AU165","v":0},{"$f":"pks!AV165","v":"Note-"},{"$f":"pks!AW165","v":"Note-"},{"$f":"pks!AX165","v":"Note-"},{"$f":"pks!AY165","v":"Note-"},"Note-","Note-  Note-",{"$f":"pks!BB165","v":"Note-  (the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)"}]
[{"$f":"pks!A166","v":"U/S 80 CCD(1B)"},{"$f":"pks!B166","v":"Additional contribution towards NPS"},{"$f":"pks!C166","v":"N.A."},{"$f":"pks!D166","v":"N.A."},{"$f":"pks!E166","v":"N.A."},{"$f":"pks!F166","v":"N.A."},"N.A.","N.A.",{"$f":"CONCATENATE(G1164,\"  \",H1164)","v":"N.A.  N.A."},{"$f":"pks!J166","v":"U/S 80 CCD(1B)"},{"$f":"pks!K166","v":"Additional contribution towards NPS"},{"$f":"pks!L166","v":"Upto Rs. 50000"},{"$f":"pks!M166","v":"Upto Rs. 50000"},{"$f":"pks!N166","v":"Upto Rs. 50000"},{"$f":"pks!O166","v":"Upto Rs. 50000"},"Upto Rs. 50000",null,{"$f":"CONCATENATE(P1164,\"  \",Q1164)","v":"Upto Rs. 50000  "},{"$f":"pks!S166","v":"U/S 80 CCD(1B)"},{"$f":"pks!T166","v":"Additional contribution towards NPS"},{"$f":"pks!U166","v":"Upto Rs. 50000"},{"$f":"pks!V166","v":"Upto Rs. 50000"},{"$f":"pks!W166","v":"Upto Rs. 50000"},{"$f":"pks!X166","v":"Upto Rs. 50000"},"Upto Rs. 50000",null,{"$f":"CONCATENATE(Y1164,\"  \",Z1164)","v":"Upto Rs. 50000  "},{"$f":"pks!AB166","v":"U/S 80 CCD(1B)"},{"$f":"pks!AC166","v":"Additional contribution towards NPS"},{"$f":"pks!AD166","v":"Upto Rs. 50000"},{"$f":"pks!AE166","v":"Upto Rs. 50000"},{"$f":"pks!AF166","v":"Upto Rs. 50000"},{"$f":"pks!AG166","v":"Upto Rs. 50000"},"Upto Rs. 50000","(Cont. in Atal Pension Yojana is also eligible)",{"$f":"CONCATENATE(AH1164,\"  \",AI1164)","v":"Upto Rs. 50000  (Cont. in Atal Pension Yojana is also eligible)"},{"$f":"pks!AK166","v":"U/S 80 CCD(1B)"},{"$f":"pks!AL166","v":"Additional contribution towards NPS"},{"$f":"pks!AM166","v":"Upto Rs. 50000"},{"$f":"pks!AN166","v":"Upto Rs. 50000"},{"$f":"pks!AO166","v":"Upto Rs. 50000"},{"$f":"pks!AP166","v":"Upto Rs. 50000"},"Upto Rs. 50000","(Cont. in Atal Pension Yojana is also eligible)",{"$f":"CONCATENATE(AQ1164,\"  \",AR1164)","v":"Upto Rs. 50000  (Cont. in Atal Pension Yojana is also eligible)"},{"$f":"pks!AT166","v":"U/S 80 CCD(1B)"},{"$f":"pks!AU166","v":"Additional contribution towards NPS"},{"$f":"pks!AV166","v":"Upto Rs. 50000"},{"$f":"pks!AW166","v":"Upto Rs. 50000"},{"$f":"pks!AX166","v":"Upto Rs. 50000"},{"$f":"pks!AY166","v":"Upto Rs. 50000"},"Upto Rs. 50000","Upto Rs. 50000  Upto Rs. 50000",{"$f":"pks!BB166","v":"Upto Rs. 50000  (Cont. in Atal Pension Yojana is also eligible)"},{"$f":"pks!BC62","v":0},{"$f":"pks!BD62","v":0},{"$f":"pks!BE62","v":0}]
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[{"$f":"pks!A173","v":"U/S 80EE"},{"$f":"pks!B173","v":"Intrest paid on House Building Loan( excluding u/s 24B)"},{"$f":"pks!C173","v":100000},{"$f":"pks!D173","v":100000},{"$f":"pks!E173","v":100000},{"$f":"pks!F173","v":100000},100000,"(loan not to exceed Rs 25 lakhs)","100000  (loan not to exceed Rs 25 lakhs)",{"$f":"pks!J173","v":"U/S 80EE"},{"$f":"pks!K173","v":"Intrest paid on House Building Loan( excluding u/s 24B)"},{"$f":"pks!L173","v":100000},{"$f":"pks!M173","v":100000},{"$f":"pks!N173","v":100000},{"$f":"pks!O173","v":100000},100000,"(loan not to exceed Rs 25 lakhs)","100000  (loan not to exceed Rs 25 lakhs)",{"$f":"pks!S173","v":"U/S 80EE"},{"$f":"pks!T173","v":"Intrest paid on House Building Loan( excluding u/s 24B)"},{"$f":"pks!U173","v":50000},{"$f":"pks!V173","v":50000},{"$f":"pks!W173","v":50000},{"$f":"pks!X173","v":50000},50000,"(loan not to exceed Rs 35 lakhs)","50000  (loan not to exceed Rs 35 lakhs)",{"$f":"pks!AB173","v":"U/S 80EE"},{"$f":"pks!AC173","v":"Intrest paid on House Building Loan( excluding u/s 24B)"},{"$f":"pks!AD173","v":50000},{"$f":"pks!AE173","v":50000},{"$f":"pks!AF173","v":50000},{"$f":"pks!AG173","v":50000},50000,"(loan not to exceed Rs 35 lakhs)","50000  (loan not to exceed Rs 35 lakhs)",{"$f":"pks!AK173","v":"U/S 80EE"},{"$f":"pks!AL173","v":"Intrest paid on House Building Loan( excluding u/s 24B)"},{"$f":"pks!AM173","v":50000},{"$f":"pks!AN173","v":50000},{"$f":"pks!AO173","v":50000},{"$f":"pks!AP173","v":50000},50000,"(loan not to exceed Rs 35 lakhs)","50000  (loan not to exceed Rs 35 lakhs)",{"$f":"pks!AT173","v":"U/S 80EE"},{"$f":"pks!AU173","v":"Intrest paid on House Building Loan( excluding u/s 24B)"},{"$f":"pks!AV173","v":50000},{"$f":"pks!AW173","v":50000},{"$f":"pks!AX173","v":50000},{"$f":"pks!AY173","v":50000},50000,"50000  50000",{"$f":"pks!BB173","v":"50000  (loan not to exceed Rs 35 lakhs)"}]
[{"$f":"pks!A174","v":"U/S 80G- "},{"$f":"pks!B174","v":"Donation to certain funds,  charitable institutions etc."},{"$f":"pks!C174","v":"100 /50 % or 10 percent of the Gross Total Income"},{"$f":"pks!D174","v":"100 /50 % or 10 percent of the Gross Total Income"},{"$f":"pks!E174","v":"100 /50 % or 10 percent of the Gross Total Income"},{"$f":"pks!F174","v":"100 /50 % or 10 percent of the Gross Total Income"},"100 /50 % or 10 percent of the Gross Total Income",null,"100 /50 % or 10 percent of the Gross Total Income  ",{"$f":"pks!J174","v":"U/S 80G- "},{"$f":"pks!K174","v":"Donation to certain funds,  charitable institutions etc."},{"$f":"pks!L174","v":"100 /50 % or 10 percent of the Gross Total Income"},{"$f":"pks!M174","v":"100 /50 % or 10 percent of the Gross Total Income"},{"$f":"pks!N174","v":"100 /50 % or 10 percent of the Gross Total Income"},{"$f":"pks!O174","v":"100 /50 % or 10 percent of the Gross Total Income"},"100 /50 % or 10 percent of the Gross Total Income",null,"100 /50 % or 10 percent of the Gross Total Income  ",{"$f":"pks!S174","v":"U/S 80G- "},{"$f":"pks!T174","v":"Donation to certain funds,  charitable institutions etc."},{"$f":"pks!U174","v":"100 /50 % or 10 percent of the Gross Total Income"},{"$f":"pks!V174","v":"100 /50 % or 10 percent of the Gross Total Income"},{"$f":"pks!W174","v":"100 /50 % or 10 percent of the Gross Total Income"},{"$f":"pks!X174","v":"100 /50 % or 10 percent of the Gross Total Income"},"100 /50 % or 10 percent of the Gross Total Income",null,"100 /50 % or 10 percent of the Gross Total Income  ",{"$f":"pks!AB174","v":"U/S 80G- "},{"$f":"pks!AC174","v":"Donation to certain funds,  charitable institutions etc."},{"$f":"pks!AD174","v":"100 /50 % or 10 percent of the Gross Total Income"},{"$f":"pks!AE174","v":"100 /50 % or 10 percent of the Gross Total Income"},{"$f":"pks!AF174","v":"100 /50 % or 10 percent of the Gross Total Income"},{"$f":"pks!AG174","v":"100 /50 % or 10 percent of the Gross Total Income"},"100 /50 % or 10 percent of the Gross Total Income",null,"100 /50 % or 10 percent of the Gross Total Income  ",{"$f":"pks!AK174","v":"U/S 80G- "},{"$f":"pks!AL174","v":"Donation to certain funds,  charitable institutions etc."},{"$f":"pks!AM174","v":"100 /50 % or 10 percent of the Gross Total Income"},{"$f":"pks!AN174","v":"100 /50 % or 10 percent of the Gross Total Income"},{"$f":"pks!AO174","v":"100 /50 % or 10 percent of the Gross Total Income"},{"$f":"pks!AP174","v":"100 /50 % or 10 percent of the Gross Total Income"},"100 /50 % or 10 percent of the Gross Total Income",null,"100 /50 % or 10 percent of the Gross Total Income  ",{"$f":"pks!AT174","v":"U/S 80G- "},{"$f":"pks!AU174","v":"Donation to certain funds,  charitable institutions etc."},{"$f":"pks!AV174","v":"100 /50 % or 10 percent of the Gross Total Income"},{"$f":"pks!AW174","v":"100 /50 % or 10 percent of the Gross Total Income"},{"$f":"pks!AX174","v":"100 /50 % or 10 percent of the Gross Total Income"},{"$f":"pks!AY174","v":"100 /50 % or 10 percent of the Gross Total Income"},"100 /50 % or 10 percent of the Gross Total Income","100 /50 % or 10 percent of the Gross Total Income  100 /50 % or 10 percent of the Gross Total Income",{"$f":"pks!BB174","v":"100 /50 % or 10 percent of the Gross Total Income  "}]
[{"$f":"pks!A175","v":"80GG"},{"$f":"pks!B175","v":"Deduction in respect of rent paid "},{"$f":"pks!C175","v":24000},{"$f":"pks!D175","v":24000},{"$f":"pks!E175","v":24000},{"$f":"pks!F175","v":24000},24000,"(When HRA not received)","24000  (When HRA not received)",{"$f":"pks!J175","v":"80GG"},{"$f":"pks!K175","v":"Deduction in respect of rent paid "},{"$f":"pks!L175","v":24000},{"$f":"pks!M175","v":24000},{"$f":"pks!N175","v":24000},{"$f":"pks!O175","v":24000},24000,"(When HRA not received)","24000  (When HRA not received)",{"$f":"pks!S175","v":"80GG"},{"$f":"pks!T175","v":"Deduction in respect of rent paid "},{"$f":"pks!U175","v":60000},{"$f":"pks!V175","v":60000},{"$f":"pks!W175","v":60000},{"$f":"pks!X175","v":60000},60000,"(When HRA not received)","60000  (When HRA not received)",{"$f":"pks!AB175","v":"80GG"},{"$f":"pks!AC175","v":"Deduction in respect of rent paid "},{"$f":"pks!AD175","v":60000},{"$f":"pks!AE175","v":60000},{"$f":"pks!AF175","v":60000},{"$f":"pks!AG175","v":60000},60000,"(When HRA not received)","60000  (When HRA not received)",{"$f":"pks!AK175","v":"80GG"},{"$f":"pks!AL175","v":"Deduction in respect of rent paid "},{"$f":"pks!AM175","v":60000},{"$f":"pks!AN175","v":60000},{"$f":"pks!AO175","v":60000},{"$f":"pks!AP175","v":60000},60000,"(When HRA not received)","60000  (When HRA not received)",{"$f":"pks!AT175","v":"80GG"},{"$f":"pks!AU175","v":"Deduction in respect of rent paid "},{"$f":"pks!AV175","v":60000},{"$f":"pks!AW175","v":60000},{"$f":"pks!AX175","v":60000},{"$f":"pks!AY175","v":60000},60000,"60000  60000",{"$f":"pks!BB175","v":"60000  (When HRA not received)"}]
[{"$f":"pks!A176","v":"U/S 80CCG"},{"$f":"pks!B176","v":"New Rajiv Gandhi Saving Scheme "},{"$f":"pks!C176","v":25000},{"$f":"pks!D176","v":25000},{"$f":"pks!E176","v":25000},{"$f":"pks!F176","v":25000},25000,"(50% of Investment & GTI  does not exceed Rs. 12 lakhs)","25000  (50% of Investment & GTI  does not exceed Rs. 12 lakhs)",{"$f":"pks!J176","v":"U/S 80CCG"},{"$f":"pks!K176","v":"New Rajiv Gandhi Saving Scheme "},{"$f":"pks!L176","v":25000},{"$f":"pks!M176","v":25000},{"$f":"pks!N176","v":25000},{"$f":"pks!O176","v":50000},25000,"(50% of Investment & GTI  does not exceed Rs. 12 lakhs)","25000  (50% of Investment & GTI  does not exceed Rs. 12 lakhs)",{"$f":"pks!S176","v":"U/S 80CCG"},{"$f":"pks!T176","v":"New Rajiv Gandhi Saving Scheme "},{"$f":"pks!U176","v":25000},{"$f":"pks!V176","v":25000},{"$f":"pks!W176","v":25000},{"$f":"pks!X176","v":25000},25000,"(50% of Investment & GTI  does not exceed Rs. 12 lakhs)","25000  (50% of Investment & GTI  does not exceed Rs. 12 lakhs)",{"$f":"pks!AB176","v":"U/S 80CCG"},{"$f":"pks!AC176","v":"New Rajiv Gandhi Saving Scheme "},{"$f":"pks!AD176","v":25000},{"$f":"pks!AE176","v":25000},{"$f":"pks!AF176","v":25000},{"$f":"pks!AG176","v":25000},25000,"(50% of Investment & GTI  does not exceed Rs. 12 lakhs)","25000  (50% of Investment & GTI  does not exceed Rs. 12 lakhs)",{"$f":"pks!AK176","v":"U/S 80CCG"},{"$f":"pks!AL176","v":"New Rajiv Gandhi Saving Scheme "},{"$f":"pks!AM176","v":25000},{"$f":"pks!AN176","v":25000},{"$f":"pks!AO176","v":25000},{"$f":"pks!AP176","v":25000},25000,"(50% of Investment & GTI  does not exceed Rs. 12 lakhs)","25000  (50% of Investment & GTI  does not exceed Rs. 12 lakhs)",{"$f":"pks!AT176","v":"U/S 80CCG"},{"$f":"pks!AU176","v":"New Rajiv Gandhi Saving Scheme "},{"$f":"pks!AV176","v":0},{"$f":"pks!AW176","v":0},{"$f":"pks!AX176","v":0},{"$f":"pks!AY176","v":0},0,"0  0",{"$f":"pks!BB176","v":"0  (Not applicable from F.Y. 2017-18)"}]
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[{"$f":"pks!A179","v":"U/S 80U- "},{"$f":"pks!B179","v":" physical disability (including blindness) or mental retardation. "},{"$f":"pks!C179","v":100000},{"$f":"pks!D179","v":100000},{"$f":"pks!E179","v":100000},{"$f":"pks!F179","v":100000},100000,"(Maxi.  allowable limit)","100000  (Maxi.  allowable limit)",{"$f":"pks!J179","v":"U/S 80U- "},{"$f":"pks!K179","v":" physical disability (including blindness) or mental retardation. "},{"$f":"pks!L179","v":125000},{"$f":"pks!M179","v":125000},{"$f":"pks!N179","v":125000},{"$f":"pks!O179","v":125000},125000,"(Maxi.  allowable limit)","125000  (Maxi.  allowable limit)",{"$f":"pks!S179","v":"U/S 80U- "},{"$f":"pks!T179","v":" physical disability (including blindness) or mental retardation. "},{"$f":"pks!U179","v":125000},{"$f":"pks!V179","v":125000},{"$f":"pks!W179","v":125000},{"$f":"pks!X179","v":125000},125000,"(Maxi.  allowable limit)","125000  (Maxi.  allowable limit)",{"$f":"pks!AB179","v":"U/S 80U- "},{"$f":"pks!AC179","v":" physical disability (including blindness) or mental retardation. "},{"$f":"pks!AD179","v":125000},{"$f":"pks!AE179","v":125000},{"$f":"pks!AF179","v":125000},{"$f":"pks!AG179","v":125000},125000,"(Maxi.  allowable limit)","125000  (Maxi.  allowable limit)",{"$f":"pks!AK179","v":"U/S 80U- "},{"$f":"pks!AL179","v":" physical disability (including blindness) or mental retardation. "},{"$f":"pks!AM179","v":125000},{"$f":"pks!AN179","v":125000},{"$f":"pks!AO179","v":125000},{"$f":"pks!AP179","v":125000},125000,"(Maxi.  allowable limit)","125000  (Maxi.  allowable limit)",{"$f":"pks!AT179","v":"U/S 80U- "},{"$f":"pks!AU179","v":" physical disability (including blindness) or mental retardation. "},{"$f":"pks!AV179","v":125000},{"$f":"pks!AW179","v":125000},{"$f":"pks!AX179","v":125000},{"$f":"pks!AY179","v":125000},125000,"125000  125000",{"$f":"pks!BB179","v":"125000  (Maxi.  allowable limit)"}]
["U/S 80EEA","Deduction in respect of interest on loan taken for certain house property","N.A.","N.A.","N.A.","N.A.",{"$f":"IF($C$1228=$C$1229,C1178,IF($C$1228=$D$1229,D1178,IF($C$1228=$E$1229,E1178,F1178)))","v":"N.A."},"(Not applicable)","N.A.  (Not applicable)","U/S 80EEA","Deduction in respect of interest on loan taken for certain house property","N.A.","N.A.","N.A.","N.A.",{"$f":"IF($C$1228=$C$1229,L1178,IF($C$1228=$D$1229,M1178,IF($C$1228=$E$1229,N1178,O1178)))","v":"N.A."},"(Not applicable)","N.A.  (Not applicable)","U/S 80EEA","Deduction in respect of interest on loan taken for certain house property","N.A.","N.A.","N.A.","N.A.",{"$f":"IF($C$1228=$C$1229,U1178,IF($C$1228=$D$1229,V1178,IF($C$1228=$E$1229,W1178,X1178)))","v":"N.A."},"(Not applicable)","N.A.  (Not applicable)","U/S 80EEA","Deduction in respect of interest on loan taken for certain house property","N.A.","N.A.","N.A.","N.A.",{"$f":"IF($C$1228=$C$1229,AD1178,IF($C$1228=$D$1229,AE1178,IF($C$1228=$E$1229,AF1178,AG1178)))","v":"N.A."},"(Not applicable)","N.A.  (Not applicable)",null,"Deduction in respect of interest on loan taken for certain house property","N.A.","N.A.","N.A.","N.A.",{"$f":"IF($C$1228=$C$1229,AM1178,IF($C$1228=$D$1229,AN1178,IF($C$1228=$E$1229,AO1178,AP1178)))","v":"N.A."},"(Not applicable)","N.A.  (Not applicable)",{"$f":"pks!AT180","v":"U/S 80EEA"},{"$f":"pks!AU180","v":"Deduction in respect of interest on loan taken for certain house property"},{"$f":"pks!AV180","v":150000},{"$f":"pks!AW180","v":150000},{"$f":"pks!AX180","v":150000},{"$f":"pks!AY180","v":150000},{"$f":"IF($C$1228=$C$1229,AV1178,IF($C$1228=$D$1229,AW1178,IF($C$1228=$E$1229,AX1178,AY1178)))","v":150000},"150000  150000",{"$f":"pks!BB180","v":"150000  Maxi.  allowable limit, Applicable from f.y. 2019-20,)"}]
["U/S 80EEB","Deduction in respect of purchase of electric vehicle","N.A.","N.A.","N.A.","N.A.",{"$f":"IF($C$1228=$C$1229,C1179,IF($C$1228=$D$1229,D1179,IF($C$1228=$E$1229,E1179,F1179)))","v":"N.A."},"(Not applicable)","N.A.  (Not applicable)","U/S 80EEB","Deduction in respect of purchase of electric vehicle","N.A.","N.A.","N.A.","N.A.",{"$f":"IF($C$1228=$C$1229,L1179,IF($C$1228=$D$1229,M1179,IF($C$1228=$E$1229,N1179,O1179)))","v":"N.A."},"(Not applicable)","N.A.  (Not applicable)","U/S 80EEB","Deduction in respect of purchase of electric vehicle","N.A.","N.A.","N.A.","N.A.",{"$f":"IF($C$1228=$C$1229,U1179,IF($C$1228=$D$1229,V1179,IF($C$1228=$E$1229,W1179,X1179)))","v":"N.A."},"(Not applicable)","N.A.  (Not applicable)","U/S 80EEB","Deduction in respect of purchase of electric vehicle","N.A.","N.A.","N.A.","N.A.",{"$f":"IF($C$1228=$C$1229,AD1179,IF($C$1228=$D$1229,AE1179,IF($C$1228=$E$1229,AF1179,AG1179)))","v":"N.A."},"(Not applicable)","N.A.  (Not applicable)",null,"Deduction in respect of purchase of electric vehicle","N.A.","N.A.","N.A.","N.A.",{"$f":"IF($C$1228=$C$1229,AM1179,IF($C$1228=$D$1229,AN1179,IF($C$1228=$E$1229,AO1179,AP1179)))","v":"N.A."},"(Not applicable)","N.A.  (Not applicable)",{"$f":"pks!AT181","v":"U/S 80EEB"},{"$f":"pks!AU181","v":"Deduction in respect of purchase of electric vehicle"},{"$f":"pks!AV181","v":150000},{"$f":"pks!AW181","v":150000},{"$f":"pks!AX181","v":150000},{"$f":"pks!AY181","v":150000},{"$f":"IF($C$1228=$C$1229,AV1179,IF($C$1228=$D$1229,AW1179,IF($C$1228=$E$1229,AX1179,AY1179)))","v":150000},"150000  150000",{"$f":"pks!BB181","v":"150000  Maxi.  allowable limit, Applicable from f.y. 2019-20,)"}]
[]
[{"$f":"pks!A183","v":"Section"},{"$f":"pks!B183","v":"Name of section"},{"$f":"pks!C183","v":"MALE"},{"$f":"pks!D183","v":"FEMALE"},{"$f":"pks!E183","v":"SENIOR CITIZEN"},{"$f":"pks!F183","v":"VERY SENIOR CITIZEN"},"MALE",null,"MALE  ",{"$f":"pks!J183","v":"Section"},{"$f":"pks!K183","v":"Name of section"},{"$f":"pks!L183","v":"MALE"},{"$f":"pks!M183","v":"FEMALE"},{"$f":"pks!N183","v":"SENIOR CITIZEN"},{"$f":"pks!O183","v":"VERY SENIOR CITIZEN"},"MALE",null,"MALE  ",{"$f":"pks!S183","v":"Section"},{"$f":"pks!T183","v":"Name of section"},{"$f":"pks!U183","v":"MALE"},{"$f":"pks!V183","v":"FEMALE"},{"$f":"pks!W183","v":"SENIOR CITIZEN"},{"$f":"pks!X183","v":"VERY SENIOR CITIZEN"},"MALE",null,"MALE  ",{"$f":"pks!AB183","v":"Section"},{"$f":"pks!AC183","v":"Name of section"},{"$f":"pks!AD183","v":"MALE"},{"$f":"pks!AE183","v":"FEMALE"},{"$f":"pks!AF183","v":"SENIOR CITIZEN"},{"$f":"pks!AG183","v":"VERY SENIOR CITIZEN"},"MALE",null,"MALE  ",{"$f":"pks!AK183","v":"Section"},{"$f":"pks!AL183","v":"Name of section"},{"$f":"pks!AM183","v":"MALE"},{"$f":"pks!AN183","v":"FEMALE"},{"$f":"pks!AO183","v":"SENIOR CITIZEN"},{"$f":"pks!AP183","v":"VERY SENIOR CITIZEN"},"MALE",null,"MALE  ",{"$f":"pks!AT183","v":"Section"},{"$f":"pks!AU183","v":"Name of section"},{"$f":"pks!AV183","v":"MALE"},{"$f":"pks!AW183","v":"FEMALE"},{"$f":"pks!AX183","v":"SENIOR CITIZEN"},{"$f":"pks!AY183","v":"VERY SENIOR CITIZEN"},"MALE",{"$f":"pks!BA183","v":0}]
[null,null,null,null,null,null,"2014-15",null,null,null,null,null,null,null,null,"2015-16",null,null,null,null,null,null,null,null,"2016-17",null,null,null,null,null,null,null,null,"2017-18",null,null,null,null,null,null,null,null,"2018-19"]
[null,null,null,null,{"$f":"F2","v":"2021-22"},null,null,null,"Upto Rs. 150000  (Equal to 10% of Salary  but not exceed Rs. 150000)"]
["Section","Name of section",null,null,null,"2014-15","2015-16","2016-17","2017-18","2018-19","2019-20","FINAL","Limit A","Limit B"]
["U/S 80 C ","Invesment in specified investment plans",null,null,null,{"$f":"I1160","v":"Upto Rs. 150000  (Maxi. Limit Rs. 150000 (from F.Y. 14-15))"},{"$f":"R1160","v":"Upto Rs. 150000  (Maxi. Limit Rs. 150000 (from F.Y. 15--16))"},{"$f":"AA1160","v":"Upto Rs. 150000  (Maxi. Limit Rs. 150000 (from F.Y. 15--16))"},{"$f":"AJ1160","v":"Upto Rs. 150000  (Maxi. Limit Rs. 150000 (from F.Y. 15--16))"},{"$f":"AS1160","v":"Upto Rs. 150000  (Maxi. Limit Rs. 150000 (from F.Y. 15--16))"},{"$f":"BA1160","v":"Upto Rs. 150000  Upto Rs. 150000"},{"$f":"IF($E$1183>=$K$1184,K1185,IF($E$1183=$F$1184,F1185,IF($E$1183=$G$1184,G1185,IF($E$1183=$H$1184,H1185,IF($E$1183=$I$1184,I1185,J1185)))))","v":"Upto Rs. 150000  Upto Rs. 150000"}]
["U/S 80CCC","Payment of premium for annuity plan of LIC or any other  ",null,null,null,"Upto Rs. 100000  (such amount shall not be allowed under section 80C.)","Upto Rs. 150000  (such amount shall not be allowed under section 80C.)","Upto Rs. 150000  (such amount shall not be allowed under section 80C.)",{"$f":"AJ1161","v":"Upto Rs. 150000  (such amount shall not be allowed under section 80C.)"},{"$f":"AS1161","v":"Upto Rs. 150000  (such amount shall not be allowed under section 80C.)"},{"$f":"BA1161","v":"Upto Rs. 150000  Upto Rs. 150000"},"Upto Rs. 150000  Upto Rs. 150000"]
["U/S 80 CCD(1)","Employee cont. towards new pension scheme",null,null,null,"Upto Rs. 100000  (Equal to 10% of Salary  but not exceed Rs. 100000)","Upto Rs. 150000  (Equal to 10% of Salary  but not exceed Rs. 150000)","Upto Rs. 150000  (Equal to 10% of Salary  but not exceed Rs. 150000)",{"$f":"AJ1162","v":"Upto Rs. 150000  (Equal to 20% of Salary  but not exceed Rs. 150000)"},"Upto Rs. 150000  (Equal to 20% of Salary  but not exceed Rs. 150000)","Upto Rs. 150000  Upto Rs. 150000","Upto Rs. 150000  Upto Rs. 150000",{"$f":"IF(E1183=\"2014-15\",100000,150000)","v":150000},{"$f":"IFERROR(M1187*1,0)","v":150000}]
["U/S 80CCE-TOTAL OF[(i)+(ii)+(iii)](Subject to limit RS 100000)",null,null,null,null,"Note-  (the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)","0  (the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)","0  (the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)","0  (the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)","0  (the aggregate amount of ded.u/s 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000)","Note-  Note-","Note-  Note-"]
["U/S 80 CCD(1B)","Additional contribution towards NPS",null,null,null,"N.A.  N.A.","Upto Rs. 50000  ","Upto Rs. 50000  ","Upto Rs. 50000  (Cont. in Atal Pension Yojana is also eligible)","Upto Rs. 50000  (Cont. in Atal Pension Yojana is also eligible)","Upto Rs. 50000  Upto Rs. 50000","Upto Rs. 50000  Upto Rs. 50000"]
["U/S 80 CCD(2)","Employer cont. towards new pension scheme ",null,null,null,"10% of Salary  (Equal to 10% of Salary (Pay+D.A.)","10% of Salary  (Equal to 10% of Salary (Pay+D.A.) ","10% of Salary  (Equal to 10% of Salary (Pay+D.A.) ","10% of Salary  (Equal to 10% of Salary (Pay+D.A.) ","10% of Salary  (Equal to 10% of Salary (Pay+D.A.) ","10% of Salary  10% of Salary","10% of Salary  10% of Salary"]
["U/S 80CCF","Investment  in long term infrasturture bonds ",null,null,null,"No limit  ","No limit  ","No limit  ","No limit  ","No limit  ","20000  20000","20000  20000"]
["U/S 80D-","Medical ins. premium for himself, spous and childrens",null,null,null,"15000  (Maxi. aggregate allowable limit)","15000  (Maxi. aggregate allowable limit)","25000  (Maxi. aggregate allowable limit)","25000  (Maxi. aggregate allowable limit)","25000  (Maxi. aggregate allowable limit)","50000  25000","50000  25000",{"$f":"LEFT(L1192,5)","v":"50000"},{"$f":"IFERROR(M1192*1,0)","v":50000}]
["U/S 80DD-","Medical treatment of dependent handicapped person",null,null,null,"100000  (Maxi.  allowable limit)","125000  (Maxi.  allowable limit)","125000  (Maxi.  allowable limit)","125000  (Maxi.  allowable limit)","125000  (Maxi.  allowable limit)","125000  125000","125000  125000"]
["U/S 80DDB-","Spl ded to the guardion of a patient suff.from Cancer/Aids ",null,null,null,"40000  (Maximum aggregate allowable limit)","40000  (Maximum aggregate allowable limit)","40000  (Maximum aggregate allowable limit)","40000  (Maximum aggregate allowable limit)","40000  (Maximum aggregate allowable limit)","100000  40000","100000  40000",{"$f":"LEFT(L1194,6)","v":"100000"},{"$f":"IFERROR(M1194*1,0)","v":100000}]
["U/S 80E-","Repayment of loan for higher education",null,null,null,"No limit  (higher education for self/ spouse/ his children.)","No limit  (higher education for self/ spouse/ his children.)","No limit  (higher education for self/ spouse/ his children.)","No limit  (higher education for self/ spouse/ his children.)","No limit  (higher education for self/ spouse/ his children.)","No limit  No limit","No limit  No limit"]
["U/S 80EE","Intrest paid on House Building Loan( excluding u/s 24B)",null,null,null,"100000  (loan not to exceed Rs 25 lakhs)","100000  (loan not to exceed Rs 25 lakhs)","50000  (loan not to exceed Rs 35 lakhs)","50000  (loan not to exceed Rs 35 lakhs)","50000  (loan not to exceed Rs 35 lakhs)","50000  50000","50000  50000",{"$f":"LEFT(L1196,5)","v":"50000"},{"$f":"IFERROR(M1196*1,0)","v":50000}]
["U/S 80G- ","Donation to certain funds,  charitable institutions etc.",null,null,null,"100 /50 % or 10 percent of the Gross Total Income  ","100 /50 % or 10 percent of the Gross Total Income  ","100 /50 % or 10 percent of the Gross Total Income  ","100 /50 % or 10 percent of the Gross Total Income  ","100 /50 % or 10 percent of the Gross Total Income  ","100 /50 % or 10 percent of the Gross Total Income  100 /50 % or 10 percent of the Gross Total Income","100 /50 % or 10 percent of the Gross Total Income  100 /50 % or 10 percent of the Gross Total Income"]
["80GG","Deduction in respect of rent paid ",null,null,null,"24000  (When HRA not received)","24000  (When HRA not received)","60000  (When HRA not received)","60000  (When HRA not received)","60000  (When HRA not received)","60000  60000","60000  60000",{"$f":"LEFT(L1198,5)","v":"60000"},{"$f":"IFERROR(M1198*1,0)","v":60000}]
["U/S 80CCG","New Rajiv Gandhi Saving Scheme ",null,null,null,"25000  (50% of Investment & GTI  does not exceed Rs. 12 lakhs)","25000  (50% of Investment & GTI  does not exceed Rs. 12 lakhs)","25000  (50% of Investment & GTI  does not exceed Rs. 12 lakhs)","25000  (50% of Investment & GTI  does not exceed Rs. 12 lakhs)","25000  (50% of Investment & GTI  does not exceed Rs. 12 lakhs)","0  0","0  0"]
["U/S 80TTA"," interest on deposits in savings account",null,null,null,"10000  (Maxi. Rs 10,000 or actual interest whichever is lower )","10000  (Maxi. Rs 10,000 or actual interest whichever is lower )","10000  (Maxi. Rs 10,000 or actual interest whichever is lower )","10000  (Maxi. Rs 10,000 or actual interest whichever is lower )","10000  (Maxi. Rs 10,000 or actual interest whichever is lower )","10000  10000","10000  10000"]
["U/S 80TTB","Interest income earned on Fixed Deposits & Recurring Deposits ",null,null,null,"N.A.  ","N.A.  ","N.A.  ","N.A.  ","N.A.  (Intrrest on FD & Recurring Deposits i.e.Banks / Post office schemes)","50000  N.A.","50000  N.A.",{"$f":"LEFT(L1201,5)","v":"50000"},{"$f":"IFERROR(M1201*1,0)","v":50000}]
["U/S 80U- "," physical disability (including blindness) or mental retardation. ",null,null,null,{"$f":"I1177","v":"100000  (Maxi.  allowable limit)"},{"$f":"R1177","v":"125000  (Maxi.  allowable limit)"},{"$f":"AA1177","v":"125000  (Maxi.  allowable limit)"},{"$f":"AJ1177","v":"125000  (Maxi.  allowable limit)"},{"$f":"AS1177","v":"125000  (Maxi.  allowable limit)"},"125000  125000","125000  125000"]
["U/S 80EEA","Deduction in respect of interest on loan taken for certain house property",null,null,null,{"$f":"I1178","v":"N.A.  (Not applicable)"},{"$f":"R1178","v":"N.A.  (Not applicable)"},{"$f":"AA1178","v":"N.A.  (Not applicable)"},{"$f":"AJ1178","v":"N.A.  (Not applicable)"},{"$f":"AS1178","v":"N.A.  (Not applicable)"},"150000  150000","150000  150000",{"$f":"LEFT(L1203,6)","v":"150000"},{"$f":"LEFT(M1203,6)","v":"150000"},{"$f":"IFERROR(N1203*1,0)","v":150000}]
["U/S 80EEB","Deduction in respect of purchase of electric vehicle",null,null,null,{"$f":"I1179","v":"N.A.  (Not applicable)"},{"$f":"R1179","v":"N.A.  (Not applicable)"},{"$f":"AA1179","v":"N.A.  (Not applicable)"},{"$f":"AJ1179","v":"N.A.  (Not applicable)"},{"$f":"AS1179","v":"N.A.  (Not applicable)"},"150000  150000","150000  150000",{"$f":"LEFT(L1204,6)","v":"150000"},{"$f":"LEFT(M1204,6)","v":"150000"},{"$f":"IFERROR(N1204*1,0)","v":150000}]
[]
[null,null,null,null,null,{"$f":"I1181","v":"MALE  "},{"$f":"R1181","v":"MALE  "},{"$f":"AA1181","v":"MALE  "},{"$f":"AJ1181","v":"MALE  "},{"$f":"AS1181","v":"MALE  "},null,{"$f":"IF($E$1183=$F$1184,F1206,IF($E$1183=$G$1184,G1206,IF($E$1183=$H$1184,H1206,IF($E$1183=$I$1184,I1206,J1206))))","v":"MALE  "}]
[]
[null,null,null,null,null,{"$f":"F1184","v":"2014-15"},{"$f":"G1184","v":"2015-16"},{"$f":"H1184","v":"2016-17"},{"$f":"I1184","v":"2017-18"},{"$f":"J1184","v":"2018-19"},null,{"$f":"L1184","v":"FINAL"}]
[]
[]
[]
[]
["2014-15",null,null,"2015-16",null,null,"2016-17",null,null,"Text message"]
["80DD",null,{"$f":"C1217","v":75000},"80DD",null,{"$f":"F1217","v":75000},"80DD",null,{"$f":"I1217","v":75000}]
["Disability",50000,"Incurred amt","Disability",75000,"Incurred amt","Disability",75000,"Incurred amt"]
["Severe disability",100000,{"$f":"'Form no 16 (2)'!S160","v":75000},"Severe disability",125000,{"$f":"C1216","v":75000},"Severe disability",125000,{"$f":"C1216","v":75000}]
[{"$f":"'Tax Calculation'!$H$72","v":"Severe disability"},{"$f":"IF(A1217=A1215,B1215,B1216)","v":100000},{"$f":"MIN(B1217,C1216)","v":75000},{"$f":"'Tax Calculation'!$H$72","v":"Severe disability"},{"$f":"IF(D1217=D1215,E1215,E1216)","v":125000},{"$f":"MIN(E1217,F1216)","v":75000},{"$f":"'Tax Calculation'!$H$72","v":"Severe disability"},{"$f":"IF(G1217=G1215,H1215,H1216)","v":125000},{"$f":"MIN(H1217,I1216)","v":75000},{"$f":"CONCATENATE(\"Maxi. allow limit in case of\",\"  \",G1217,\"  \",\"Rs.\",\"  \",H1217,\" \")","v":"Maxi. allow limit in case of  Severe disability  Rs.  125000 "}]
["80U",null,{"$f":"C1221","v":75000},"80U",null,{"$f":"F1221","v":75000},"80U",null,{"$f":"I1221","v":75000}]
["Disability",50000,"Incurred amt","Disability",75000,"Incurred amt","Disability",75000,"Incurred amt"]
["Severe disability",100000,{"$f":"'Form no 16 (2)'!S169","v":75000},"Severe disability",125000,{"$f":"C1220","v":75000},"Severe disability",125000,{"$f":"F1220","v":75000}]
[{"$f":"'Tax Calculation'!$H$83","v":"Severe disability"},{"$f":"IF(A1221=A1219,B1219,B1220)","v":100000},{"$f":"MIN(B1221,C1220)","v":75000},{"$f":"'Tax Calculation'!$H$83","v":"Severe disability"},{"$f":"IF(D1221=D1219,E1219,E1220)","v":125000},{"$f":"MIN(E1221,F1220)","v":75000},{"$f":"'Tax Calculation'!$H$83","v":"Severe disability"},{"$f":"IF(G1221=G1219,H1219,H1220)","v":125000},{"$f":"MIN(H1221,I1220)","v":75000},{"$f":"CONCATENATE(\"Maxi. allow limit in case of\",\"  \",G1221,\"  \",\"Rs.\",\"  \",H1221,\" \")","v":"Maxi. allow limit in case of  Severe disability  Rs.  125000 "}]
["80G",null,{"$f":"C1226","v":250000},"80G",null,{"$f":"F1226","v":250000},"80G",null,{"$f":"I1226","v":250000}]
[0.5,{"$f":"'Form no 16 (2)'!O154","v":250000},{"$f":"ROUND(B1223*A1223,0)","v":125000},0.5,{"$f":"B1223","v":250000},{"$f":"ROUND(E1223*D1223,0)","v":125000},0.5,{"$f":"E1223","v":250000},{"$f":"ROUND(H1223*G1223,0)","v":125000}]
[1,{"$f":"B1223","v":250000},{"$f":"ROUND(B1224*A1224,0)","v":250000},1,{"$f":"E1223","v":250000},{"$f":"ROUND(E1224*D1224,0)","v":250000},1,{"$f":"H1223","v":250000},{"$f":"ROUND(H1224*G1224,0)","v":250000}]
[{"$f":"'Tax Calculation'!$H$78","v":1},{"$f":"IF(A1225=A1223,B1223,B1224)","v":250000},{"$f":"IF(A1225=A1223,C1223,C1224)","v":250000},{"$f":"'Tax Calculation'!$H$78","v":1},{"$f":"IF(D1225=D1223,E1223,E1224)","v":250000},{"$f":"IF(D1225=D1223,F1223,F1224)","v":250000},{"$f":"'Tax Calculation'!$H$78","v":1},{"$f":"IF(G1225=G1223,H1223,H1224)","v":250000},{"$f":"IF(G1225=G1223,I1223,I1224)","v":250000},null,null,null,null,null,null,"2018-19","2017-18"]
["GTI",{"$f":"ROUND('Tax Calculation'!$J$59*0.1,0)","v":1005050},{"$f":"MIN(C1225,B1226)","v":250000},"GTI",{"$f":"ROUND('Tax Calculation'!$J$59*0.1,0)","v":1005050},{"$f":"MIN(F1225,E1226)","v":250000},"GTI",{"$f":"ROUND('Tax Calculation'!$J$59*0.1,0)","v":1005050},{"$f":"MIN(I1225,H1226)","v":250000},null,"A","Self/spouse & dependent childern-Less than sixty Years",null,null,null,25000,25000]
["80CCG",null,{"$f":"C1230","v":0},"80CCG",null,{"$f":"F1230","v":0},"80CCG",null,{"$f":"I1230","v":0},null,"B","Self/spouse & dependent childern-Above sixty years",null,null,null,50000,30000]
["GTI",{"$f":"'Form no 16 (2)'!W119","v":10000500},{"$f":"IF(B1228>1200000,0,C1229)","v":0},"GTI",{"$f":"B1228","v":10000500},{"$f":"IF(E1228>1200000,0,F1229)","v":0},"GTI",{"$f":"B1228","v":10000500},{"$f":"IF(H1228>1200000,0,I1229)","v":0},null,"C","Parents (dependent or not)-Less than sixty Years",null,null,null,25000,30000]
["INVEST.",{"$f":"'Form no 16 (2)'!S167","v":0},{"$f":"IF(B1229>50000,ROUND(50000*0.5,0),ROUND(B1229*0.5,0))","v":0},"INVEST.",{"$f":"B1229","v":0},{"$f":"IF(E1229>50000,ROUND(50000*0.5,0),ROUND(E1229*0.5,0))","v":0},"INVEST.",{"$f":"B1229","v":0},{"$f":"IF(H1229>50000,ROUND(50000*0.5,0),ROUND(H1229*0.5,0))","v":0},null,"D","Parents (dependent or not)-Above sixty years",null,null,null,50000,50000]
["ALLOWABLE LIMIT",null,{"$f":"MIN(C1228:C1229)","v":0},"ALLOWABLE LIMIT",null,{"$f":"MIN(F1228:F1229)","v":0},"ALLOWABLE LIMIT",null,{"$f":"MIN(I1228:I1229)","v":0},null,null,null,null,null,null,"Paid Prem.","Limit-2018-19","Limit-2017-18"]
[null,{"$f":"E1180","v":0},"2014-15","2015-16","2016-17","FINAL",null,null,null,null,{"$f":"INDEX($K$1324:$K$1327,MATCH(L1231,$L$1324:$O$1327,0))","v":{"$error":"#N/A"}},{"$f":"L1226","v":"Self/spouse & dependent childern-Less than sixty Years"},null,null,null,{"$f":"'Tax Calculation'!E957","v":0},{"$f":"IF(P1231>0,INDEX($P$213:$P$216,MATCH(K1231,$K$213:$K$216,0)),0)","v":0},{"$f":"IF(P1231>0,INDEX($Q$213:$Q$216,MATCH(K1231,$K$213:$K$216,0)),0)","v":0}]
["80DD",null,{"$f":"C1214","v":75000},{"$f":"F1214","v":75000},{"$f":"D1232","v":75000},{"$f":"IF($B$1228=$C$1228,C1232,IF($B$1228=$D$1228,D1232,E1232))","v":75000},null,null,null,null,{"$f":"INDEX($K$213:$K$216,MATCH(L1232,$L$213:$L$216,0))","v":{"$error":"#N/A"}},{"$f":"L1227","v":"Self/spouse & dependent childern-Above sixty years"},null,null,null,{"$f":"'Tax Calculation'!G957","v":0},{"$f":"IF(P1232>0,INDEX($P$213:$P$216,MATCH(K1232,$K$213:$K$216,0)),0)","v":0},{"$f":"IF(P1232>0,INDEX($Q$213:$Q$216,MATCH(K1232,$K$213:$K$216,0)),0)","v":0}]
["80U",null,{"$f":"C1218","v":75000},{"$f":"F1218","v":75000},{"$f":"D1233","v":75000},{"$f":"IF($B$1228=$C$1228,C1233,IF($B$1228=$D$1228,D1233,E1233))","v":75000},null,null,null,null,null,null,null,null,null,{"$f":"SUM(P1231:P1232)","v":0},{"$f":"SUM(Q1231:Q1232)","v":0},{"$f":"SUM(R1231:R1232)","v":0}]
["80G",null,{"$f":"C1222","v":250000},{"$f":"F1222","v":250000},{"$f":"D1234","v":250000},{"$f":"IF($B$1228=$C$1228,C1234,IF($B$1228=$D$1228,D1234,E1234))","v":250000},null,null,null,null,"Final result","Selected F.Y.",{"$f":"'Tax Calculation'!C891","v":0},{"$f":"CONCATENATE(\"Total deduction allowed Rs.\",\"  \",M1235,,\"  \",\"for F.Y. \",\"  \",M1234)","v":"Total deduction allowed Rs.  0  for F.Y.   0"}]
["80CCG",null,{"$f":"C1227","v":0},{"$f":"F1227","v":0},{"$f":"D1235","v":0},{"$f":"IF($B$1228=$C$1228,C1235,IF($B$1228=$D$1228,D1235,E1235))","v":0},{"$f":"IF(F5=\"2019-20\",0,F1235)","v":0},null,null,null,null,"Maxi Limit",{"$f":"IF($M$221=$P$212,$Q$220,$R$220)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,"TREATMENT OF SECTION 80TTB",null,null,null,"2017-18","2018-19","2019-20"]
[null,null,null,null,null,null,null,null,null,null,"SELECTED F.Y.",null,{"$f":"F2","v":"2021-22"},null,10000,50000,50000]
[null,null,null,null,null,null,null,null,null,null,"TAX CATEGORY",null,{"$f":"E3","v":"SENIOR CITIZEN"},null,{"$f":"'Form no 16 (2)'!S168","v":250000},{"$f":"O1239","v":250000},{"$f":"P1239","v":250000}]
["Not Allowed (i.e. allowed from F.Y. 2018-19)",null,null,null,null,null,null,null,null,null,"FINAL RESULT",null,{"$f":"IF(M1239=\"SENIOR CITIZEN\",IF(M1238=$P$237,O1240,IF(M1238=P1237,P1240,0)))","v":0},{"$f":"IF(M1240=FALSE,0,M1240)","v":0},{"$f":"MIN(O1238:O1239)","v":10000},{"$f":"IF($M$1239=\"VERY SENIOR CITIZEN\",MIN(P1238:P1239),IF($M$1239=\"SENIOR CITIZEN\",MIN(P1238:P1239),0))","v":50000},{"$f":"IF($M$1239=\"VERY SENIOR CITIZEN\",MIN(Q1238:Q1239),IF($M$1239=\"SENIOR CITIZEN\",MIN(Q1238:Q1239),0))","v":50000}]
["Standard Deducation u/s (16ia)",null,null,null,null,null,null,null,null,null,"TREATMENT OF SECTION 80TTA",null,null,null,"2017-18","2018-19","2018-19"]
["Fin._Year","Gross Salary","Max Limit","Allowed limt",{"$f":"F2","v":"2021-22"},"80TTA","80TTB",null,null,null,"SELECTED F.Y.",null,{"$f":"M1238","v":"2021-22"},null,10000,10000,10000]
["1985-86",{"$f":"'Form no 16 (2)'!S104","v":10000500},0,{"$f":"MAX(MIN(B1243,C1243),0)","v":0},"Not Allowed",0,0,null,null,null,"TAX CATEGORY",null,{"$f":"M1239","v":"SENIOR CITIZEN"},null,{"$f":"'Form no 16 (2)'!S156","v":250000},{"$f":"O1243","v":250000},{"$f":"P1243","v":250000}]
["1986-87",{"$f":"B1243","v":10000500},0,{"$f":"MAX(MIN(B1244,C1244),0)","v":0},"Not Allowed",0,0,null,null,null,"FINAL RESULT",null,{"$f":"IF(M1243=\"SENIOR CITIZEN\",IF(M1242=O1241,O1244,IF(M1242=P1241,P1244,0)))","v":0},{"$f":"IF(M1242=O1241,O1249,P1249)","v":0},{"$f":"MIN(O1242:O1243)","v":10000},{"$f":"IF($M$1239=\"SENIOR CITIZEN\",0,MIN(P1242:P1243))","v":0},{"$f":"IF($M$1239=\"SENIOR CITIZEN\",0,MIN(Q1242:Q1243))","v":0}]
["1987-88",{"$f":"B1244","v":10000500},0,0,"Not Allowed",0,0,null,null,null,null,"A","MALE",null,{"$f":"O1244","v":10000},{"$f":"P1244","v":0},{"$f":"Q1244","v":0}]
["1988-89",10000500,0,0,"Not Allowed",0,0,null,null,null,null,"B","FEMALE",null,{"$f":"O1245","v":10000},{"$f":"P1245","v":0},0]
["1989-90",10000500,0,0,"Not Allowed",0,0,null,null,null,null,"C","SENIOR CITIZEN",null,{"$f":"O1244","v":10000},{"$f":"P1244","v":0},{"$f":"Q1244","v":0}]
["1990-91",10000500,0,0,"Not Allowed",0,0,null,null,null,null,"D","VERY SENIOR CITIZEN",null,{"$f":"O1247","v":10000},0,0]
["1991-92",10000500,0,0,"Not Allowed",0,0,null,null,null,null,{"$f":"INDEX(L1245:L1248,MATCH(M1249,M1245:M1248,0))","v":"C"},{"$f":"M1243","v":"SENIOR CITIZEN"},null,{"$f":"INDEX(O1245:O1248,MATCH($M$1249,$M$1245:$M$1248,0))","v":10000},{"$f":"INDEX(P1245:P1248,MATCH($M$1249,$M$1245:$M$1248,0))","v":0},0]
["1992-93",10000500,0,0,"Not Allowed",0,0,null,null,null,null,null,null,null,{"$f":"IF(L1249=\"C\",O1248,IF(L1249=\"D\",O1248,O1248))","v":10000},{"$f":"IF(L1249=\"A\",P1248,IF(L1249=\"B\",P1248,0))","v":0},{"$f":"IF(L1249=\"A\",Q1248,IF(L1249=\"B\",Q1248,0))","v":0}]
["1993-94",10000500,0,0,"Not Allowed",0,0,null,null,null,null,null,"FINAL VALUE FOR 80TTA",null,{"$f":"IF($L$1249=\"C\",O1249,IF($L$1249=\"D\",O1249,O1249))","v":10000},{"$f":"IF($L$1249=\"A\",P1249,IF($L$1249=\"B\",P1249,0))","v":0},{"$f":"IF($L$1249=\"A\",Q1249,IF($L$1249=\"B\",Q1249,0))","v":0}]
["1994-95",10000500,0,0,"Not Allowed",0,0,null,null,null,null,null,"FINAL VALAUE FOR 80TTB",null,0,{"$f":"IF($L$1249=\"C\",P1240,IF($L$1249=\"D\",P1240,0))","v":50000},{"$f":"IF($L$1249=\"C\",Q1240,IF($L$1249=\"D\",Q1240,0))","v":50000}]
["1995-96",10000500,0,0,"Not Allowed",0,0,null,null,null,null,null,"DATA SHOWN",null,{"$f":"IF(L1249=\"C\",O1252,IF(L1249=\"D\",O1252,O1251))","v":0}]
["1996-97",10000500,0,0,"Not Allowed",0,0]
["1997-98",10000500,0,0,"Not Allowed",0,0]
["1998-99",10000500,0,0,"Not Allowed",0,0]
["1999-00",10000500,0,0,"Not Allowed",0,0]
["2000-01",10000500,0,0,"Not Allowed",0,0]
["2001-02",10000500,0,0,"Not Allowed",0,0]
["2002-03",10000500,0,0,"Not Allowed",0,0]
["2003-04",10000500,0,0,"Not Allowed",0,0]
["2004-05",10000500,0,0,"Not Allowed",0,0]
["2005-06",10000500,0,0,"Not Allowed",0,0]
["2006-07",10000500,0,0,"Not Allowed",0,0]
["2007-08",10000500,0,0,"Not Allowed",0,0]
["2008-09",10000500,0,0,"Not Allowed",0,0]
["2009-10",10000500,0,0,"Not Allowed",0,0]
["2010-11",10000500,0,0,"Not Allowed",0,0]
["2011-12",10000500,0,0,"Not Allowed",0,0]
["2012-13",10000500,0,0,"allowed",{"$f":"O1251","v":10000},{"$f":"O1252","v":0}]
["2013-14",10000500,0,0,"allowed",{"$f":"F1270","v":10000},{"$f":"G1270","v":0}]
["2014-15",10000500,0,0,"allowed",{"$f":"F1271","v":10000},0]
["2015-16",10000500,0,0,"allowed",10000,0]
["2016-17",10000500,0,0,"allowed",10000,0]
["2017-18",10000500,0,0,"allowed",{"$f":"O1251","v":10000},{"$f":"O1252","v":0}]
["2018-19",10000500,0,0,"allowed",{"$f":"P1251","v":0},{"$f":"P1251","v":0}]
["2019-20",10000500,40000,40000,"allowed",{"$f":"Q1251","v":0},{"$f":"P1252","v":50000}]
["2020-21",10000500,50000,50000,"allowed",{"$f":"F1277","v":0},{"$f":"Q1252","v":50000}]
["2021-22",10000500,50000,{"$f":"MAX(MIN(B1279,C1279),0)","v":50000},"allowed",{"$f":"F1278","v":0},{"$f":"G1278","v":50000}]
[null,null,null,{"$f":"INDEX(D1243:D1279,MATCH($E$1242,$A$1243:$A$1279,0))","v":50000},{"$f":"INDEX(E1243:E1279,MATCH($E$1242,$A$1243:$A$1279,0))","v":"allowed"},{"$f":"INDEX(F1243:F1279,MATCH($E$1242,$A$1243:$A$1279,0))","v":0},{"$f":"INDEX(G1243:G1279,MATCH($E$1242,$A$1243:$A$1279,0))","v":50000}]

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["Home","Calculate_Find_out_important_information_result_relating_to_Tax_matter",null,null,null,null,null,null,null,"Home",null,null,null,null,null,3]
[]
[null,"Detail view of \"Treatment of Capital Gain\""]
["Computation of Capital Gain on Sale of House Property"]
["Sales Data on Property",null,null,null,null,"S.N.","Fin. Year",null,null,"Cost Inflation Index (CII)",null,null,null,null,null,{"$f":"C10","v":"2005-07-05"}]
["Key Factor","Amount (In Rs.)","Month & Year of Sale (mm/yyyy)","Sale Cost Inflation Index (CII)","No of Years",1,2001,"-",{"$f":"G6+1","v":2002},100]
["Sale Price",2500000,"2021-01-31",{"$f":"IF($B$15=\"LTCG\",VLOOKUP($E$108,'Capital Gain'!$G$6:$J$25,4,FALSE),\"-NIL-\")","v":301},{"$f":"DATEDIF('Capital Gain'!C10,C7,\"m\")/12","v":15.5},2,2002,"-",2003,105]
["Purchases and Cost of Acquisition & Improvement data on Property",null,null,null,null,3,2003,"-",2004,109]
["Key Factor","Amount (In Rs.)","Relevant Month & Year (mm/yyyy)","Relevant Cost Inflation Index (CII)","Indexed Cost",4,2004,"-",2005,113]
["Purchase Price ",600000,"2005-07-05",{"$f":"IF($B$15=\"LTCG\",VLOOKUP(E109,'Capital Gain'!$G$6:$J$25,4,FALSE),\"-NIL-\")","v":117},{"$f":"IF($B$15=\"LTCG\",($D$7/D10)*B10,\"-NA-\")","v":1543589.7435897437},5,2005,"-",2006,117]
["Cost of Acquisition (Brokrage, Stamp Duty, etc)",100000,"2005-05-01",{"$f":"IF(B11=0,\"\",IF($B$15=\"LTCG\",VLOOKUP(E110,'Capital Gain'!$G$6:$J$25,4,FALSE),\"-NIL-\"))","v":117},{"$f":"IF(B11=0,\"\",IF($B$15=\"LTCG\",($D$7/D11)*B11,\"-NA-\"))","v":257264.95726495728},6,2006,"-",2007,122]
["Cost of Improvement  (1), if any",null,null,{"$f":"IF(B12=0,\"\",IF($B$15=\"LTCG\",VLOOKUP(E111,'Capital Gain'!$G$6:$J$25,4,FALSE),\"-NIL-\"))","v":""},{"$f":"IF(B12=0,\"\",IF($B$15=\"LTCG\",($D$7/D12)*B12,\"-NA-\"))","v":""},7,2007,"-",2008,129]
["Cost of Improvement  (2), if any",null,null,{"$f":"IF(B13=0,\"\",IF($B$15=\"LTCG\",VLOOKUP(E112,'Capital Gain'!$G$6:$J$25,4,FALSE),\"-NIL-\"))","v":""},{"$f":"IF(B13=0,\"\",IF($B$15=\"LTCG\",($D$7/D13)*B13,\"-NA-\"))","v":""},8,2008,"-",2009,137]
["Cost of Improvement  (3) ,if any",0,null,{"$f":"IF(B14=0,\"\",IF($B$15=\"LTCG\",VLOOKUP(E113,'Capital Gain'!$G$6:$J$25,4,FALSE),\"-NIL-\"))","v":""},{"$f":"IF(B14=0,\"\",IF($B$15=\"LTCG\",($D$7/D14)*B14,\"-NA-\"))","v":""},9,2009,"-",2010,148]
["Type of Capital Gain",{"$f":"IF('Capital Gain'!E7<2,\"STCG\",\"LTCG\")","v":"LTCG"},null,"Total Indexed Cost",{"$f":"SUM(E12:E14)","v":0},10,2010,"-",2011,167]
[{"$f":"IF($E$7<3,A115,A116)","v":"The Investment Period is MORE than 2 Years , gains/losses qualify for LONG Term Capital Gains/Losses"},null,null,"Total Cost",{"$f":"SUM(E10,E11,E15)","v":1800854.700854701},11,2011,"-",2012,184]
["LONG TERM CAPITAL GAIN CALCULATION (LTCG)",null,"SHORT TERM CAPITAL GAIN CALCULATION (STCG)",null,null,12,2012,"-",2013,200]
["Sales consideration of Property",{"$f":"IF($B$15=\"LTCG\",B7,\"-NA-\")","v":2500000},"Purchase Price",null,{"$f":"IF(B15=\"STCG\",B10,\"-NA-\")","v":"-NA-"},13,2013,"-",2014,220]
["Less :-Cost of Acquisition ",{"$f":"E11","v":257264.95726495728},"Cost of Acquisition While Purchase",null,{"$f":"IF(B15=\"STCG\",B11,\"-NA-\")","v":"-NA-"},14,2014,"-",2015,240]
["Net sale consideration ",{"$f":"IFERROR(B18-B19,\"-NA-\")","v":2242735.0427350425},"Total Cost of Improvement ",null,{"$f":"IF(B15=\"STCG\",SUM(B12,B13,B14),\"-NA-\")","v":"-NA-"},15,2015,"-",2016,254]
["Less: Indexed cost of Purchases & acquisition",{"$f":"IFERROR(E10+E15,\"-NA-\")","v":1543589.7435897437},"Sale Price",null,{"$f":"IF(B15=\"STCG\",'Capital Gain'!B7,\"-NA-\")","v":"-NA-"},16,2016,"-",2017,264]
["Long Term Capital Gain",{"$f":"IF($B$15=\"LTCG\",SUM($B$7,-$E$16),\"-NA-\")","v":699145.29914529901},"Short Term Capital Gains",null,{"$f":"IF(B15=\"STCG\",SUM(E21,-E20,-E18,-E19),\"-NA-\")","v":"-NA-"},17,2017,"-",2018,272]
["Tax with Indexation @ 20%",{"$f":"IF(B15=\"LTCG\",MAX(B22*20%,0),\"-NA-\")","v":139829.05982905981},"Tax @ 10% slab",null,{"$f":"IF($B$15=\"STCG\",MAX($E$22*10.3%,0),\"-NA-\")","v":"-NA-"},18,2018,"-",2019,280]
["Health & education cess @ 4% ",{"$f":"IF(B15=\"LTCG\",4%*B23,\"-NA-\")","v":5593.1623931623926},"Tax @ 20% slab",null,{"$f":"IF($B$15=\"STCG\",MAX($E$22*20.6%,0),\"-NA-\")","v":"-NA-"},19,2019,"-",2020,289]
["Total Capital Gains Tax",{"$f":"IF(B15=\"LTCG\",SUM(B23:B24),\"-NA-\")","v":145422.22222222222},"Tax @ 30% slab",null,{"$f":"IF($B$15=\"STCG\",MAX($E$22*30.9%,0),\"-NA-\")","v":"-NA-"},20,2020,"-",2021,301]
[null,null,null,null,null,21,2021,"-",{"$f":"G26+1","v":2022}]
[]
[]
[null,null,"In case of  Property, STCG is added to income from other sources, and a taxpayer pays tax at the rate applicable to him/her. There is NO indexation benefit available"]
[]
[null,null,null,null,null,null,null,null,null,"Home"]
[]
[null,null,"Short-term capital gains shall be included in the gross total income of the taxpayer and will be taxed at the normal rates;"]
[]
[null,{"$f":"SUM(E10,E15,E16)","v":3344444.444444445}]
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["sales  ",{"$f":"C7","v":"2021-01-31"},{"$f":"MONTH(B108)","v":1},{"$f":"YEAR(B108)","v":2021},{"$f":"IF(C108<=3,D108-1,D108)","v":2020}]
["purchaes",{"$f":"C10","v":"2005-07-05"},{"$f":"MONTH(B109)","v":7},{"$f":"YEAR(B109)","v":2005},{"$f":"IF(C109<=3,D109-1,D109)","v":2005}]
["Associated cost while buying ",{"$f":"C11","v":"2005-05-01"},5,2005,2005]
["Cost of Repair 1",{"$f":"C12","v":"00:00:00"},1,1900,1899]
["Cost of Repair 2",{"$f":"C13","v":"00:00:00"},1,1900,1899]
["Cost of Repair 3",{"$f":"C14","v":"00:00:00"},1,1900,1899]
[]
["The Investment Period is LESS than 2 Years , gains/losses qualify for SHORT Term Capital Gains/Losses"]
["The Investment Period is MORE than 2 Years , gains/losses qualify for LONG Term Capital Gains/Losses"]

{"sheet":"2020-21","index":48,"n_rows":58,"n_cols":6,"rows_kept":58,"cut":false,"hidden":false,"merged":[[41,2,41,3],[15,0,15,3],[42,0,42,3],[45,0,46,0],[45,1,46,1],[45,3,46,3],[16,0,16,3],[18,2,20,2],[18,3,20,3],[14,5,15,5],[0,1,0,2],[2,0,2,1],[1,0,1,3],[38,0,38,3],[3,0,4,0],[3,1,4,1],[3,2,4,2],[6,0,6,1],[9,2,10,2],[11,2,13,2],[14,0,14,3],[5,0,5,3]]}
[null,"Various Deduction/Penalties/    F.Y. (2020-21)",null,"Home"]
["Key points -Section 115BAC"]
["Section","Existing Provision","New Provision","Remarks"]
["115BAC","As per the existing law, there was only one tax regime for individuals and HUF. According to the same, the tax payer was allowed deductions under chapter VI A on their ‘Gross total income’ before arriving at ‘Total Income’.","An option under section 115BAC of the Income tax Act, 1961 (Act) to avail a concessional slab rates by forgoing certain exemptions & deductions and satisfying certain conditions.","The option to opt for or out of the new regime could only be exercised once for tax payers earning business income. In this matter use following link "]
[null,null,null,"https://www.incometaxindia.gov.in/communications/circular/circular_no_9_2020.pdf"]
["Income Tax Rate for Individual (F.Y. 2020-21)"]
["Tax Range",null,"Existing Tax Rate","New Rate (u/s 115BAC)"]
[0,250000,0,0]
[{"$f":"B8+1","v":250001},500000,0.05,0.05]
[{"$f":"B9+1","v":500001},750000,0.2,0.1]
[{"$f":"B10+1","v":750001},1000000,null,0.15]
[1000001,1250000,0.3,0.2]
[1250001,1500000,null,0.25]
[1500001,null,null,0.3]
[":Education Cess and Surcharge Limit is same in both condition",null,null,null,null,"Tax Rate"]
[":The above tax rate under existing tax rate is applicable for tax category \"Male/Female\".. For view other tax category use sheet \"Tax Rate\""]
["Deduction under chapter VIA not allowed under section 115BAC"]
["Section","Name of deduction","Maxi Limit ","Avaible to"]
["80 C","Invesment in specified investment plans","Aggregate total of section 80C,80CCC,80CCD (u/s 80 CCE) subject to limit Rs.1,50,000/-","Individual/HUF"]
["80CCC","Payment of premium for annuity plan of LIC or any other  "]
["80 CCD(1)","Employee cont. towards new pension scheme"]
["80 CCD(1B)","Additional contribution towards NPS","Upto Rs. 50000  (Cont. in Atal Pension Yojana is also eligible)","Individual/HUF"]
["80CCF","Investment  in long term infrasturture bonds ","No limit  ","Individual/HUF"]
["80CCG","Investment made under an Equity savings scheme/ Equity oriented fund","25000  (50% of Investment & GTI  does not exceed Rs. 12 lakhs)","Individual"]
["80D","Medical ins. premium for himself, spous and childrens & Parents ","Total deduction allowed Rs.  100000  ","Individual/HUF"]
["80DD","Medical treatment of dependent handicapped person","Maxi. allow limit in case of  Severe disability  Rs.  125000 ","Individual/HUF"]
["80DDB","Spl ded to the guardion of a patient suff.from Cancer/Aids ","100000  (Maximum aggregate allowable limit)","Individual"]
["80E","Repayment of loan for higher education","No limit  (higher education for self/ spouse/ his children.)","Individual"]
["80EE","Intrest paid on House Building Loan ( excluding u/s 24B)","50000  (loan not to exceed Rs 35 lakhs)","Individual"]
["80EEA","Deduction in respect of interest on loan taken for certain house property","150000  Maxi.  allowable limit, Applicable from f.y. 2019-20,)","Individual"]
["80EEB","Deduction in respect of purchase of electric vehicle","150000  Maxi.  allowable limit, Applicable from f.y. 2019-20,)","Individual"]
["80G","Donation to certain funds,  charitable institutions etc.","100 /50 % or 10 percent of the Gross Total Income  ","Individual/HUF"]
["80GG","Deduction in respect of rent paid ","Maximum Rs. 60000  (When HRA not received)","Individual"]
["80QQB","Royalty income of books","Least of the following: a) In case of Lump sum payment – maximum of Rs.3,00,000/- b) In other cases – amount of such income subject to maximum of 15% of value of books sold during the previous year.","Individual"]
["80RRB","Royalty of patents","Rs.3,00,000/-","Individual"]
["80TTA","Interest on deposits in savings account (w.e.f. 2012-13)","10000  (Maxi. Rs 10,000 or actual interest whichever is lower )","Individual/HUF"]
["80TTB","Interest income earned on Saving/ Fixed Deposits & Recurring Deposits (w.e.f. 2018-19)","50000  (Intrrest on FD & Recurring Deposits i.e.Banks / Post office schemes)","Senior and Super Senior Resident  Individuals"]
["80U"," Physical disability (including blindness) or mental retardation. ","Maxi. allow limit in case of  Severe disability  Rs.  125000 ","Individual"]
["Deduction under chapter VIA  allowed under section 115BAC"]
["Section","Name of deduction","Maxi Limit ","Avaible to"]
["80 CCD(2)","Employer cont. towards new pension scheme ","10% of Salary  (Equal to 10% of Salary (Pay+D.A.)\n *From f.y. 2019-20-14% for central govtt employee)","Individual/HUF"]
[" 80JJAA ","Incentive for Employment Generation ","This deduction is available to all assessee provided all conditions specified in this section is satisfied."]
["Important Allowance & Deduction not allowed under section 115BAC"]
["Section","Name of deduction","Maxi Limit ","Avaible to"]
["10(5)","Leave Travel Concession u/s ","The value of any travel concession or assistance received or due.","Salaried Individual"]
["10(13A)","House Rent Allowance u/s ","Least of:","Salaried Individual"]
[null,null,"(a) Actual HRA received;b. 50% of [Basic Pay + DA] for those living in metro cities (40% for non-metros); or(c) Actual rent paid less 10% of Basic Pay + DA"]
["10(14)","Other Allowances u/s ","Actual amount of such Allowance received","Salaried Individual"]
["10(17)","Allowances to MPs/MLAs u/s ","Actual amount of such Allowance received","Salaried Individual"]
["10(32)","Allowance for income of minor u/s ","Rs.1,500/- per child","Individual"]
["16(i)","Standard Deduction u/s ","Rs.50,000/-","Salaried Individual"]
["16(ii)","Deduction for entertainment allowance","Maxi Rs. 5000","Salaried Individual"]
["16(iii)","Employment / professional tax ","Actual amount  ","Salaried Individual"]
[24,"Interest in respect of self-occupied or vacant property","Rs.200000/-","Individual/HUF"]
["32(1)(iia)","Additional Depreciation u/s ","Allowed to eligible assessee: 20% of the actual cost of Plant and Machinery (35% in case of Notified Backward Areas)","Individual/HUF"]
["57(iia)","Deduction from family pension u/s ","Least of: One-third of such income or Rs.15,000/-","Individual"]
["10AA","Exemption for SEZ unit ","Deduction to eligible persons as per the provisions of said section.","Individual/HUF"]
["32AD","Investment if new plant or machinery in notified backward areas in certain states","Deduction to eligible persons as per the provisions of said section.","Individual/HUF"]

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[]
[null,"Hint- Use only Unhighlighted cells(i.e. white cells) , rest cells are linked cells",null,null,null,null,null,null,"Home"]
[null,"Calcuation of Tax calculation from Financial Year  1985-86 to Cont…."]
[null,"Financial Year","2021-22","Tax Category","MALE",null,"Asst.Year",{"$f":"'Table for Tax Cal'!B1118","v":"2022-23"},"Age condition",{"$f":"'Table for Tax Cal'!G1118","v":"For Citizens of all Age"},null,{"$f":"IF(C4>=C6,\"New option u/s 115BAC is applicable from F.Y. 2020-21\",CONCATENATE(\"New option u/s 115BAC is not applicable for F.Y.\",C4))","v":"New option u/s 115BAC is applicable from F.Y. 2020-21"}]
[null,{"$f":"CONCATENATE(\"Input value for find out Gross Total Income\",\"  \",\"for Financial Year\",\"  \",C4)","v":"Input value for find out Gross Total Income  for Financial Year  2021-22"},null,null,null,null,null,null,"New option u/s 115BAC"]
[null,null,"2020-21",null,null,null,null,null,{"$f":"IF($C$4>=$C$6,I5,\"Existing Option\")","v":"New option u/s 115BAC"}]
[null,"I-Income from Salary ",null,null,null,null,null,null,null,null,null,"Clear Gross Salary Data"]
[null,1,"Salary as per provisons contained in sec 17(1)   {sum of i+ii+iii}",null,null,null,null,null,null,{"$f":"SUM(J9:J11)","v":10050500}]
[null,"(i)","Salary (Basic Pay + Grade Pay+DA+D.P. if any)",null,null,null,null,null,null,10000500]
[null,"(ii)","Taxable Allowances",null,null,null,null,null,null,50000]
[null,"(iii)","Employer's contribution in New Pension Scheme(NPS)",null,null,null,null,null,null,0,null,"Statement"]
[null,2,"Value of perquisites u/s 17(2) (as per Form No. 12BA, wherever applicable)",null,null,null,null,null,null,0]
[null,3," Profits in lieu of salary under section 17(3)(as per Form No. 12BB, wherever applicable)",null,null,null,null,null,null,0]
[null,4,"Less: Allowance to the extent exempt U/s 10      {sum of 4 (i+ii+iii+iv+v)}",null,null,null,null,null,null,{"$f":"SUM(J15:J21)","v":0}]
[null,"(i)","House Rent Allowance  u/s 10(13A)",null,"Select City Type",null,null,"Non Metro City",null,{"$f":"pks!E336","v":0}]
[null,null,null,null,"Acutal Amount of HRA Received",null,null,0]
[null,null,null,null,"HRA Paid",null,null,0]
[null,"(ii)","Transport Allowances",null,{"$f":"pks!H338","v":"Not Allowed"},null,0,"Handicapped",null,{"$f":"pks!G338","v":0}]
[null,"(iii)","Education Allowances",null,{"$f":"pks!H339","v":"Not Allowed"},null,0,"One Childern",null,{"$f":"pks!G339","v":0}]
[null,"(iv)","Hostel Exp. Allowances",null,{"$f":"pks!H340","v":"Not Allowed"},null,0,"One Childern",null,{"$f":"pks!G340","v":0}]
[null,"(v)","Any Other Exempted Receipts/ Allowances u/s 10(14)",null,null,null,"Exempt to the extent of exp. incurred",null,null,0]
[null,5,"Less : Deduction from Salary u/s 16   {sum of 5(i+ii)}",null,null,null,null,null,null,{"$f":"SUM(J23:J29)","v":0}]
[null,"(i)","Standard Deduction  -u/s 16(ia)",null,{"$f":"pks!J389","v":"Allowed"},null,"Applicable from F.Y. 2018-19 for Salaried & Pensioner",null,null,{"$f":"pks!I389","v":0}]
[]
[null,"(ii)","Entertainment Allowances-u/s 16(ii)",null,{"$f":"pks!H341","v":"Not Allowed"},null,0,"Govt. Employee",null,{"$f":"pks!G341","v":0}]
[null,null,null,null,"Least of (a) Rs 5,000,(b) 1/5th of salary ,(c) Actual  received amt."]
[null,"(iii)","Employment Tax / Professional Tax. -u/s 16(iii)",null,{"$f":"IF($I$6=\"New option u/s 115BAC\",\"Not Allowed\",\"Amt. actually paid during the year  is deductible. .. if professional tax is paid by the employer on behalf of its employee than it is first included in the salary of the employee as a perquisite and then same amt. is allowed as deduction.\")","v":"Not Allowed"},null,null,null,null,0]
[]
[]
[null,6,"Income Chargeable  under head \"Salaries\" (1+2+3-4-5)",null,null,null,null,null,null,{"$f":"J8+J12+J13-J14-J22","v":10050500}]
[null,"II-Income from House Property"]
[null,"A","Income from Self-occupied Property"]
[null,null,"Interest Paid/Payable on Housing Loan",null,null,null,"Maximum Loan Amt Admisiable u/s 24(b)",null,null,{"$f":"pks!$F$323","v":200000}]
[null,1,"Interest on Housing Loan",null,null,null,null,null,null,0]
[null,null," Loan taken purpose",null,null,"Acquisition or construction of the house"]
[null,null,"Loan taken period",null,null,"On or after 01-04-1999"]
[null,2,"Income from Self-occupied House Property",null,null,null,null,null,null,{"$f":"-MIN(J33:J36)","v":0}]
[null,"B","Income from Let-out Property"]
[null,1,"Annual Letable Value/Rent Received or Receivable",null,null,null,null,null,null,0]
[null,2,"Less: Municipal Taxes Paid during the Year",null,null,null,null,null,null,0]
[null,3,"Less:Unrealized Rent",null,null,null,null,null,null,0]
[null,4,"Net Annual Value (1-(2+3))",null,null,null,null,null,null,{"$f":"IF(J39>0,J39-J40-J41,0)","v":0}]
[null,5,"Less: Deductions from Net Annual Value"]
[null,"(i)","Standard Deduction @ 30% of Net Annual Value u/s 24(a)",null,null,null,null,null,null,{"$f":"ROUND(J42*30%,0)","v":0}]
[null,"(ii)","Interest on Housing Loan",null,null,"Maximum Loan Amt Admisiable u/s 24(b)",null,null,{"$f":"pks!$F$326","v":200000},0]
[null,null,"Loan taken purpose",null,null,"Acquisition or construction of the house"]
[null,null,"Loan taken period",null,null,"On or after 01-04-1999"]
[null,6,"Income from Let-out House Property",null,null,null,null,null,null,{"$f":"J42-J44-(MIN(I45,J45))","v":0}]
[null,"C","Income from House Property (A+B)",null,null,null,null,null,null,{"$f":"J37+J48","v":0}]
[null,"III-Income from Other Sources"]
[null,1,"Interest Received from Bank, Post Office (Saving Account)",null,null,null,null,null,null,0]
[null,2,"Other Interest Income (FD,RD, Interest on Securities/Debentures/bonds etc.)",null,null,null,null,null,null,0]
[null,3,"Rental Income from Furniture, Machinery, Plant or Building etc.",null,null,null,null,null,null,0]
[null,4,"Dividend Income (other than exempted u/s 10(34))",null,null,null,null,null,null,0]
[null,5,"Family Pension (Received by Legal Heir of Employee)",null,null,null,"Amt Received",null,0,{"$f":"I55-MIN(15000,ROUND(I55/3,0))","v":0}]
[null,6,"Gift Received (if it charged to tax)",null,null,null,"Amt Received",null,0,{"$f":"IF(I56>50000,I56-50000,0)","v":0}]
[null,7,"Any other income (if any…)",null,null,null,null,null,null,0]
[null,8,"Income under the head \"Other Sources\"  (sum of 1 to 7)",null,null,null,null,null,null,{"$f":"SUM(J51:J57)","v":0}]
[null,"IV-Gross Total Income (I+II+III)",null,null,null,null,null,null,null,{"$f":"J30+J49+J58","v":10050500}]
[null,"V- Deduction under  Chapter VIA & Releif u/s 89(1)"]
[null,"Ded. Section","Name of deduction (brief description)",null,null,"Max. Limit (Remarks)\n(From F.Y. 2014-15 & onwards)",null,null,"Investment  amt. (Input Value)","Allowed amt."]
[null,"U/S 80 C ","Invesment in specified investment plans",null,null,{"$f":"pks!L187","v":"Not allowed for selected option"},null,null,0,{"$f":"IF($I$6=\"New option u/s 115BAC\",0,IF(I62>=150000,150000,I62))","v":0}]
[null,"U/S 80CCC","Payment of premium for annuity plan of LIC or any other  ",null,null,{"$f":"pks!L188","v":"Not allowed for selected option"},null,null,0,{"$f":"IF($I$6=\"New option u/s 115BAC\",0,IF(I63>=100000,100000,I63))","v":0}]
[null,"U/S 80 CCD(1)","Employee cont. towards new pension scheme",null,null,{"$f":"pks!L189","v":"Not allowed for selected option"},null,null,0,{"$f":"IF($I$6=\"New option u/s 115BAC\",0,IF(I64>=0,MIN(ROUND(J9*10%,0),I64,pks!N189)))","v":0}]
[null,"U/S 80CCE-\nTOTAL OF[(80C)+(80CCC)+(80CCD(1))]",null,null,null,{"$f":"pks!L190","v":"Not allowed for selected option"},null,null,{"$f":"SUM(I62:I64)","v":0},{"$f":"IF($I$6=\"New option u/s 115BAC\",0,IF(SUM(J62:J64)>=150000,150000,SUM(J62:J64)))","v":0}]
[null,"U/S 80 CCD(1B)","Additional contribution towards NPS",null,null,{"$f":"pks!L191","v":"Not allowed for selected option"},null,null,0,{"$f":"IF($I$6=\"New option u/s 115BAC\",0,IF(I66>50000,50000,I66))","v":0},null,"Clear Deduction under Chapte VIA"]
[null,"U/S 80 CCD(2)","Employer cont. towards new pension scheme ",null,0.14000000000000001,{"$f":"IF(E67=14%,\"[14% of Salary (Equal to 14% of Salary (Pay+D.A.)] \",pks!L192)","v":"[14% of Salary (Equal to 14% of Salary (Pay+D.A.)] "},null,null,0,{"$f":"MIN(ROUND(J9*E67,0),I67)","v":0},null,"Clear Deduction under Chapte VIA"]
[null,"U/S 80CCF","Investment  in long term infrasturture bonds ",null,null,{"$f":"pks!L193","v":"No limit  "},null,null,0,{"$f":"IF($I$6=\"New option u/s 115BAC\",0,I68)","v":0}]
[null,"U/S 80D-","Medical ins. premium for himself, spous and childrens & Parents (only two condition applied)",null,"Parents (dependent or not)-Above sixty years",null,"Parents (dependent or not)-Above sixty years",null,0,{"$f":"IF($I$6=\"New option u/s 115BAC\",0,IF(I69>pks!M234,pks!M234,'Tax Calculation'!I69))","v":0}]
[]
[null,null,{"$f":"pks!N233","v":"Total deduction allowed Rs.  100000  for F.Y.   2021-22"},null,250000,null,250000]
[null,"U/S 80DD-","Medical treatment of dependent handicapped person",null,null,{"$f":"pks!J216","v":"Maxi. allow limit in case of  Severe disability  Rs.  125000 "},null,"Severe disability",0,{"$f":"IF($I$6=\"New option u/s 115BAC\",0,pks!F231)","v":0}]
[null,"U/S 80DDB-","Spl ded to the guardion of a patient suff.from Cancer/Aids ",null,null,{"$f":"pks!L196","v":"Not allowed for selected option"},null,null,0,{"$f":"IF($I$6=\"New option u/s 115BAC\",0,IF(I73>pks!N196,pks!N196,'Tax Calculation'!I73))","v":0}]
[null,"U/S 80E-","Repayment of loan for higher education",null,null,{"$f":"pks!L197","v":"Not allowed for selected option"},null,null,0,{"$f":"IF($I$6=\"New option u/s 115BAC\",0,I74)","v":0}]
[null,"U/S 80EE","Intrest paid on House Building Loan        ( excluding u/s 24B)",null,null,{"$f":"pks!L198","v":"Not allowed for selected option"},null,null,0,{"$f":"IF($I$6=\"New option u/s 115BAC\",0,IF(I75>pks!N198,pks!N198,'Tax Calculation'!I75))","v":0}]
[null,"U/S 80EEA","Deduction in respect of interest on loan taken for certain house property",null,null,{"$f":"pks!BB180","v":"150000  Maxi.  allowable limit, Applicable from f.y. 2019-20,)"},null,null,0,{"$f":"IF($I$6=\"New option u/s 115BAC\",0,IF(I76>pks!O205,pks!O205,'Tax Calculation'!I76))","v":0}]
[null,"U/S 80EEB","Deduction in respect of purchase of electric vehicle",null,null,{"$f":"pks!BB181","v":"150000  Maxi.  allowable limit, Applicable from f.y. 2019-20,)"},null,null,0,{"$f":"IF($I$6=\"New option u/s 115BAC\",0,IF(I77>pks!O206,pks!O206,'Tax Calculation'!I77))","v":0}]
[null,"U/S 80G- ","Donation to certain funds,  charitable institutions etc.",null,null,{"$f":"pks!L199","v":"Not allowed for selected option"},null,1,0,{"$f":"IF($I$6=\"New option u/s 115BAC\",0,pks!F233)","v":0}]
[null,"80GG","Deduction in respect of rent paid ",null,null,{"$f":"pks!L200","v":"Not allowed for selected option"},null,null,0,{"$f":"IF($I$6=\"New option u/s 115BAC\",0,IF(I79>pks!N200,pks!N200,'Tax Calculation'!I79))","v":0}]
[null,"U/S 80CCG","Investment made under\nan Equity savings\nscheme/ Equity oriented\nfund",null,null,{"$f":"pks!L201","v":"Not allowed for selected option"},null,null,0,{"$f":"IF($I$6=\"New option u/s 115BAC\",0,pks!F234)","v":0}]
[null,"U/S 80TTA","Interest on deposits in savings account (w.e.f. 2012-13)",null,null,{"$f":"pks!L202","v":"Not allowed for selected option"},null,null,null,{"$f":"IF($I$6=\"New option u/s 115BAC\",0,pks!K389)","v":0}]
[null,"U/S 80TTB","Interest income earned on Saving/ Fixed Deposits & Recurring Deposits (w.e.f. 2018-19)",null,null,{"$f":"pks!L203","v":"Not allowed for selected option"},null,null,null,{"$f":"IF($I$6=\"New option u/s 115BAC\",0,pks!L389)","v":0}]
[null,"U/S 80U- "," Physical disability (including blindness) or mental retardation. ",null,null,{"$f":"pks!J220","v":"Maxi. allow limit in case of  Severe disability  Rs.  125000 "},null,"Severe disability",0,{"$f":"IF($I$6=\"New option u/s 115BAC\",0,pks!F232)","v":0}]
[null,"Others","<Any other deduction… not covered in above list>",null,null,null,null,null,0,{"$f":"IF($I$6=\"New option u/s 115BAC\",0,IF(I84>0,I84,0))","v":0}]
[null,"Others","<Any other deduction… not covered in above list>",null,null,null,null,null,0,{"$f":"IF($I$6=\"New option u/s 115BAC\",0,IF(I85>0,I85,0))","v":0}]
[null,"Total Deduction under Chapter VI-A",null,null,null,null,null,null,null,{"$f":"SUM(J65:J85)","v":0}]
[null,"Taxable Income  ",null,null,null,null,null,null,null,{"$f":"IF($J$86>$J$59,0,$J$59-$J$86)","v":10050500}]
[null,"Taxable Income (Round. off)",null,null,null,null,null,null,null,{"$f":"IF(MOD(J87,10)>=5,J87-MOD(J87,10)+10,J87-MOD(J87,10))","v":10050500}]
[null,"Tax Due",null,null,null,null,null,null,null,{"$f":"'Table for Tax Cal'!$C$1118","v":2752650}]
[null,"Surcharge (if any)",null,{"$f":"IF('Table for Tax Cal'!E1131>0,'Table for Tax Cal'!B1132,'Table for Tax Cal'!B1134)","v":"(   Marginal relief  Rs.  103798 )"},null,null,null,null,null,{"$f":"'Table for Tax Cal'!$D$1118","v":309100}]
[null,"Less-Rebate U/S 87A (From F.Y. 2013-14) , if applicable",null,null,null,null,null,null,null,{"$f":"IF(J89>'Table for Tax Cal'!J1118,'Table for Tax Cal'!J1118,J89)","v":0}]
[null,{"$f":"IF($C$4=\"2020-21\",\"Health and Education Cess & 4% \",IF($C$4=\"2019-20\",\"Health and Education Cess & 4% \",IF($C$4=\"2018-19\",\"Health and Education Cess & 4% \",\"Education Cess @2% on Tax+H.Education Cess @1% \")))","v":"Education Cess @2% on Tax+H.Education Cess @1% "},null,null,null,null,null,null,null,{"$f":"'Table for Tax Cal'!K1118","v":122470}]
[null,"Total Tax Liability",null,null,null,null,null,null,null,{"$f":"'Table for Tax Cal'!$L$1118","v":3184220}]
[null,"Tax deduction at source (monthwise tax deducted/deposited  from salary)"]
[null,{"$f":"pks!H54","v":"2021-04-01"},0,{"$f":"B97+31","v":"2021-07-03"},0,{"$f":"D97+31","v":"2021-10-04"},0,{"$f":"F97+31","v":"2022-01-05"},0,{"$f":"SUM($C$95:$C$97)+SUM($E$95:$E$97)+SUM($G$95:$G$97)+SUM($I$95:$I$97)","v":0},null,"Clear Tax Data"]
[null,{"$f":"B95+31","v":"2021-05-02"},0,{"$f":"D95+31","v":"2021-08-03"},0,{"$f":"F95+31","v":"2021-11-04"},0,{"$f":"H95+31","v":"2022-02-05"},0]
[null,{"$f":"B96+31","v":"2021-06-02"},0,{"$f":"D96+31","v":"2021-09-03"},0,{"$f":"F96+31","v":"2021-12-05"},0,{"$f":"H96+31","v":"2022-03-08"},0]
[null,"Less-Relief u/s 89(1)… if any",null,null,null,null,null,null,null,0]
[null,{"$f":"'Table for Tax Cal'!B1142","v":"Net Tax payable"},null,{"$f":"'Table for Tax Cal'!$D$1145","v":"(  Rupees ThirtyOne Lakh EightyFour Thousand Two Hundred Twenty Only   )"},null,null,null,null,null,{"$f":"'Table for Tax Cal'!G1142","v":3184220},null,24360]
[null,"Calculation of Intrest u/s 234A,234B & 234C"]
[null,"Section","Content of section",null,null,null,null,null,"Date","Condition"]
[null,"For 234 A","Due Date of Filing the Return",null,null,null,null,null,"2022-03-31","Yes"]
[null,null,"Acutal Date of filing the Return /Date completion of assessment u/s 144",null,null,null,null,null,"2022-10-31"]
[null,"For 234B and 234 C","Due Date (last date of selected F.Year)",null,null,null,null,null,{"$f":"B118","v":"31-Mar-2022"},"Yes",null,null,"2021-03-31"]
[null,null,"Date of Determination of Income U/s 143(1)",null,null,null,null,null,"2022-10-31","Yes",null,null,{"$f":"I105-M104","v":579}]
[null,"Calculation of Intrest u/s 234A",null,null,null,null,null,null,null,null,null,null,{"$f":"M105/30","v":19.3}]
[null,"Due Date of return",null,"Date of filing return",null,"Delay periods (months)",null,"Tax due amt",null,"Intrest u/s 234A"]
[null,{"$f":"I102","v":"2022-03-31"},null,{"$f":"I103","v":"2022-10-31"},null,{"$f":"pks!B242","v":7},null,{"$f":"pks!B247","v":3184200},null,{"$f":"pks!B250","v":222894}]
[null,{"$f":"pks!A280","v":"Calculation of intrest due u/s 234B   (when intrest due u/s 234C paid after 31-Mar-2022  )"}]
[null,"Due Date of return",null,"Date of filing return",null,"Delay periods (months)",null,"Tax due amt",null,"Intrest u/s 234B"]
[null,{"$f":"I104","v":"31-Mar-2022"},null,{"$f":"I105","v":"2022-10-31"},null,{"$f":"pks!D242","v":7},null,{"$f":"pks!C247","v":3184200},null,{"$f":"pks!C250","v":222894}]
[null,"Calculaton of Advance tax and Int. u/s 234C",null,null,null,null,null,null,null,{"$f":"J93-J98","v":3184220}]
[null,"Date  upto",null,"Adv tax due",null,"Act. Tax paid",null,"Shortage tax",null,"Int u/s 234C"]
[null,{"$f":"pks!L56","v":"15-Jun-2021"},null,{"$f":"ROUND('Tax Calculation'!$J$112*pks!H256,0)","v":477633},null,{"$f":"SUM($C$95:$C$97)","v":0},null,{"$f":"D114-F114","v":477633},null,{"$f":"pks!F256","v":14328}]
[null,{"$f":"pks!L57","v":"15-Sep-2021"},null,{"$f":"ROUND('Tax Calculation'!$J$112*pks!H257,0)","v":1432899},null,{"$f":"SUM($E$95:$E$97)+F114","v":0},null,{"$f":"D115-F115","v":1432899},null,{"$f":"pks!F257","v":42984}]
[null,{"$f":"pks!L58","v":"15-Dec-2021"},null,{"$f":"ROUND('Tax Calculation'!$J$112*pks!H258,0)","v":2388165},null,{"$f":"SUM($G$95:$G$97)+F115","v":0},null,{"$f":"D116-F116","v":2388165},null,{"$f":"pks!F258","v":71643}]
[null,{"$f":"pks!L59","v":"15-Mar-2022"},null,{"$f":"ROUND('Tax Calculation'!$J$112*pks!H259,0)","v":3184220},null,{"$f":"SUM($I$95:$I$97)+F116","v":0},null,{"$f":"D117-F117","v":3184220},null,{"$f":"pks!F259","v":31842}]
[null,{"$f":"pks!L60","v":"31-Mar-2022"},null,{"$f":"ROUND('Tax Calculation'!$J$112*pks!H260,0)","v":3184220},null,0,null,0,null,0]
[null,"Total",null,{"$f":"'Tax Calculation'!J112","v":3184220},null,{"$f":"J95","v":0},null,{"$f":"IF(D119>F119,ROUNDDOWN(D119-F119,-2),0)","v":3184200},null,{"$f":"IF(H119>0,SUM(J114:J117),0)","v":160797}]
[null,"Interest payable u/s 234A",null,null,null,{"$f":"IF(J120>0,\" Advance Tax Liability raised due to total tax payable is greater than Rs. 10,000 in a year\",\"No Advance Tax Liability raised due to total tax payable is less than Rs. 10,000 in a year\")","v":" Advance Tax Liability raised due to total tax payable is greater than Rs. 10,000 in a year"},null,null,null,{"$f":"IF($J$99>10000,J108,0)","v":222894}]
[null,"Interest payable u/s 234B",null,null,null,null,null,null,null,{"$f":"IF($J$99>10000,J111,0)","v":222894}]
[null,"Interest Payable u/s 234C",null,null,null,null,null,null,null,{"$f":"IF($J$99>10000,J119,0)","v":160797}]
[null,"Total Interest Payable u/s 234A, 234B & 234C",null,null,null,null,null,null,null,{"$f":"IF(J99>10000,J120+J121+J122,0)","v":606585}]
[null,"Total Tax + Interest Payable/ (Refund Due)",null,null,null,null,null,null,null,{"$f":"pks!E247","v":3790805}]
[null,{"$f":"pks!F245","v":"Total Tax Due"},null,null,{"$f":"pravesh(J124)","v":"Rupees ThirtySeven Lakh Ninety Thousand Eight Hundred Five Only "}]
[null,"Note-","[User may take decision (tax planning) to what will be total tax liability and effect of section 234A/B/C, on the basis of monthwise tax deduction]."]
[null,null,null,null,null,null,null,null,null,null,null,"Home"]

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["CATEGORY",null,null,null,"MALE",null,null,null,null,null,null,null,null,null,null,"Employee code/ID",null,null,null,null,null,{"$f":"T2","v":1}]
[]
["FORM 16",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Home"]
["[See rule 31(1)(a)]"]
["PART A"]
["Certificate under section 203 of the Income-tax Act,1961 for tax deducted at source  Salary"]
["Certificate No. ",null,null,null,null,null,null,null,null,null,null,"Last updated on",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"DDO Data"]
["Name and Address of Employer",null,null,null,null,null,null,null,null,null,null,"Name and Designation of Employee"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Employee Data"]
["PAN  of Deductor",null,null,"TAN of the Deductor",null,null,null,null,null,null,null,"PAN of the\n Employee",null,null,null,null,"Employee Reference No. provided by the Employer (If avaiable)"]
[]
[]
["CIT (TDS)",null,null,null,null,null,null,null,null,null,null,"Assessment Year",null,null,null,null,"Period with the Employer",null,null,null,null,null,null,null,null,null,null,null,"PART_B__Annexure"]
["Address:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"From",null,null,null,"To"]
[]
["City:                                       Pincode:",null,null,null,"Pin Code",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Statement"]
["Summary of  amount paid/credited and tax deducted at sourcethereon  in respect of employee"]
["Quarter",null,"Receipt Numbers of original quarterly statements of TDS under sub-section (3) of section 200",null,null,null,null,null,null,null,null,"Amount of paid/credited ",null,null,null,null,"Amount of tax deducted (Rs.)",null,null,null,null,"Amount of tax deposited/remitted (Rs.)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tax Calculator"]
[]
["Quarter 1"]
["Quarter 2"]
["Quarter 3"]
["Quarter 4"]
["Total (Rs.)"]
["I.  DETAILS OF TAX DEDUCTED AND DEPOSITED IN THE CENTRAL GOVERNMENT ACCOUNT THROUGH ADJUSTMENT"]
[]
["(The deductor to provide payment wise details of tax deducted and deposited with respect to the deductee)"]
["S.\nNo.","Tax Deposited in respect of the deductee(Rs.)","Book identification number (BIN)"]
[null,null,"Receipt numbers of Form No.24 G",null,null,null,null,null,null,"DDO serial number in Form No 24G",null,null,null,null,"Date of transfer voucher  (dd/mm/yyyy)",null,null,null,null,null,null,null,"Status of matching with Form No. 24G"]
[]
[]
[1]
[2]
[3]
[4]
[5]
[6]
[7]
[8]
[9]
[10]
[11]
[12]
["TOTAL",{"$f":"SUM(B37:B48)","v":0}]
[]
["Certificate No. ",null,{"$f":"IF($D$9=\"\",\"\",$D$9)","v":""},null,null,null,"TAN of employer",null,null,null,{"$f":"$D$15","v":0},null,null,null,"PAN of employee",null,null,null,{"$f":"$L$15","v":0},null,null,"A.YEAR",null,{"$f":"$L$18","v":0}]
["II.  DETAILS OF TAX DEDUCTED AND DEPOSITED IN THE CENTRAL GOVERNMENT ACCOUNT  THROUGH CHALLAN\n (The deductor to provide payment wise details of tax deducted and deposited with respect to the deductee)"]
[]
["S.No.","Tax Deposited in respect of the deductee (Rs.)","Challan identification number (CIN)"]
[null,null,"BSR Code of tbe Bank Branch",null,null,null,null,null,null,"Date on which tax deposited (dd/mm/yyyy)",null,null,null,null,null,null,null,"Challan Serial Number",null,null,null,null,"Status of matching with OLTAS"]
[1]
[2]
[3]
[4]
[5]
[6]
[7]
[8]
[9]
[10]
[11]
[12]
["Total",{"$f":"SUM(B56:B67)","v":0}]
["Verification"]
["I",null,null,null,null,null,null,null,"son of",null,null,null,null,null,null,null,null,null,null,"working in the capacity of "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"do hearby certify that a sum of "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"has been  deducted at source "]
["and paid to  the credit of   the Central Government. I further certify  that the information given  above is true and correct based on the books of account, documents and available records"]
[]
[]
["Place :",null,null,null,null,null,null,null,null,null,null,null,"(Signature of the person responsible for deduction of tax)"]
["Date :"]
["Designation",null,null,null,null,null,null,null,null,null,null,null,"Full Name"]
[]
[]
["Certificate No. ",null,{"$f":"IF($D$9=\"\",\"\",$D$9)","v":""},null,null,null,"TAN of employer",null,null,null,{"$f":"$D$15","v":0},null,null,null,"PAN of employee",null,null,null,{"$f":"$L$15","v":0},null,null,"A.YEAR",null,{"$f":"$L$18","v":0}]
["PART B (Annexure)"]
["Details of Salary Paid and any other income and tax deducted"]
[1," Gross Salary"]
["(a)  ","Salary as per provisons contained in sec 17(1)"]
["(b)  ","Value of perquisites u/s 17(2) "]
[null,"(as per Form No. 12BA, wherever applicable)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," "]
["(c )  ","Profits in lieu of salary under section 17(3) "]
[null,"(as per Form No.12BA, wherever applicable)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," "]
["(d)  ","Total"]
["(e)"," Reported total amount of salary received from other employer(s)"]
[2,"Less : Allowance to the extent exempt under section 10"]
["Details",null,null,null,null,null,null,null,null,null,"Rs."]
["(a) ","Travel concession or assistance  u/s 10(5)"]
["(b) ","Death-cum-retirement gratuity u/s 10(10)"]
["(c ) ","Commuted value of pension u/s 10(10A)"]
["(d) ","Cash equivlent of leave salary encashment  u/s 10(10AA)"]
["(e) ","House rent allowance u/s  10(13 A)     "]
["(f)  ","Conv Allow under Section 10(14)       "]
["(g) ","Other Allowances exempt u/s 10"]
["(h) ","Total amount of exemption claimd u/s  10"]
[3,"Total amount of salary received from current employer [1(d)-2(h)]"]
[]
[4,"Less :Deductions  under section 16"]
["(a) ","Standard Deducation (u/s 16ia)"]
["(b)  ","Entertainment Allowance u/s 16(ii)"]
["(c.)  ","Tax on Employment u/s 16(iii)"]
[5,"Total amount of deductions u/s 16 \n[ 4(a)+ (b) + (c )]"]
[6," Income chargable under the head Salaries [3+1(e)-5]"]
[7,"Add :  Any other income reported by the employee"]
["Details",null,null,null,null,null,null,null,null,null,"Rs."]
["(a) ","NSC Intrest"]
["(b) ","Bank Intrest on Saving"]
["(c ) ","HBA INTREST (loss)"]
["(d) ","Income from pension"]
["(e)"," Any other income"]
[8,"Total amount of other income reported by the employee"]
[9,"GROSS TOTAL INCOME ( 6 + 8 )"]
[10,"Deductions under chapter VI A"]
["A.  ","Sections 80C, 80CCC & 80CCD",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Deductible Amount"]
["a.  ","Section 80 C",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Gross Amount"]
["i.","Genral Provided Fund"]
["ii.","State Insurance & Service Tax"]
["iii","Group Insurance"]
["iv.","Life Insurance Premium"]
["v.","Accured Intrest on NSC"]
["vi.","Tution Fee"]
["vii","Repayment of HBA"]
["viii","Hazard Fund"]
["ix","Purchases of NSC"]
["x","PPF"]
["xi","PLI / ULIP"]
["xii","IDBI/ICCI"]
["xiii","BANK FD/POST OFFICE FD"]
["xiv","Equity link saving bond"]
["xv","Sukanya Samriddhi Account Deposit Scheme"]
["xvi","Any other ded. u/s 80C"]
["b.  Section 80 CCC"]
["c.  Section 80 CCD (1)",null,null,0]
["Aggregate total of section 80C,80CCC,80CCD (u/s 80 CCE)"]
["Note : ","1.   aggregate amount deductible under section 80C shall not exceed one lakh rupees"]
[null,"2.   aggregate amount deductible under the three sections,i.e., 80C, 80CCC & 80CCD (1), shall not exceed one lakh fifty thousand rupees"]
[]
["Certificate No. ",null,{"$f":"IF($D$9=\"\",\"\",$D$9)","v":""},null,null,null,"TAN of employer",null,null,null,{"$f":"$D$15","v":0},null,null,null,"PAN of employee",null,null,null,{"$f":"$L$15","v":0},null,null,"A.YEAR",null,{"$f":"$L$18","v":0}]
["B.  Other sections ( for e.g., 80E, 80G etc. ) under chapter VIA",null,null,null,null,null,null,null,null,null,null,null,null,null,"Gross Amount",null,null,null,"Qualifying Amount",null,null,null,"Deductible Amount"]
[]
["a.  ","U/S 80CCD(2)","Employer cont. towards new pension scheme "]
[null,"U/S 80 CCD(1B)","Additional cont. towards NPS (Upto Rs. 50000 )from F.Y. 2015-16)"]
["b.","U/S 80CCF","Investment  in long term infrasturture bonds "]
["c.","U/S 80D-","Medical ins. premium for himself, spous and childrens & Parents "]
["d.","U/S 80DD-","Medical treat. of dependent handicapped person "]
["e.","U/S 80DDB-","Spl ded.to the guardion of a patient suff.from Cancer/Aids "]
["f.","U/S 80E-","Repayment of loan for higher education"]
["g.","U/S 80EE-","Intrest paid on HBA(Loan taking after01-04-13 excluding u/s 24B)"]
["h.","U/S 80EEA- ","Deduction in respect of interest on loan taken for certain house property"]
["i.","U/S 80EEB- ","Deduction in respect of purchase of electric vehicle"]
["j.","U/S 80G- ","Donation . 50% and 100%"]
["k.","U/S 80CCG-","New Rajiv Gandhi Saving Scheme "]
["l.","U/S 80TTA-","Interest on deposits in savings account"]
["m.","U/S 80TTB-","Interest income earned on Saving/ Fixed Deposits & Recurring Deposits"]
["n.","U/S 80U- ","Phy. hand. person or blind person ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AC166=\"\",\"\",\"Please Note\")","v":""}]
["o.",{"$f":"Statement!B66","v":""},"(Any other deduction..Give name)"]
[11,"Aggregate of deductible amounts under Chapter VI-A"]
[]
[12,"Total Income ( 9 - 11 ) (Rounded off u/s 288A)"]
[13," Tax on total income ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Table for form 16'!C1129","v":""}]
[14,"Rebate under section 87A, if applicable"]
[15,"Surcharge,whenever applicable  (on tax computed at S.No. 13)                   "]
[16,"Add -Health and Education Cess & 4%",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AC166=\"\",\"\",'Table for form 16'!L1130)","v":""}]
[null,"(on tax computed at S.No.13 + surcharge  at S.No. 15)"]
[17," Tax payable ( 13+15+16-14 )"]
[18,"Less:  Releif under section 89 (attach details)"]
[19,"Tax Payable ( 17-18 )"]
["Verification"]
[]
["I",null,null,null,null,null,null,null,{"$f":"IF('DDO Data'!$H$12=\"Male\",\"son of\",\"daughter of\")","v":"son of"},null,null,null,null,null,null,null,null,null,null,"working in the capacity of "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"do hearby certify that the"]
[" information given  above is true and correct and is based on the books of account, documents ,TDS statements, and available records"]
[]
["Place :",null,null,null,null,null,null,null,null,null,null,null,"(Signature of the person responsible for deduction of tax)"]
["Date :"]
["Designation",null,null,null,null,null,null,null,null,null,null,null,"Full Name"]

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["Tax computation for Tax Calculator"]
[{"$f":"'Tax Calculation'!$I$5","v":"New option u/s 115BAC"},"Financial Year",null,null,{"$f":"'Tax Calculation'!$C$4","v":"2021-22"},null,null,null,"(Above 60 year but less than 80)",null,{"$f":"E4+250000","v":10300500}]
[null,"Tax Category",null,null,{"$f":"'Tax Calculation'!$E$4","v":"MALE"}]
[null,"Taxable Income",null,null,{"$f":"'Tax Calculation'!$J$88","v":10050500}]
["Fin. Year",null,1985,{"$f":"C5+1","v":1986},null,"1985-86",null,"Computation Table",null,null,null,null,null,"Fin. Year",null,1985,{"$f":"P5+1","v":1986}]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C5","v":1985},{"$f":"D5","v":1986}]
[0,18000,0,0,0,0,0,{"$f":"$E$4","v":10050500},{"$f":"VLOOKUP(H8,A8:C12,3)","v":0.5},{"$f":"INDEX(D8:D12,MATCH(I8,C8:C12,0))","v":100000},{"$f":"INDEX(E8:E12,MATCH(I8,C8:C12,0))","v":29250},{"$f":"IF(H8>H12,VLOOKUP(H8,A8:F12,6),0)","v":0.05},{"$f":"VLOOKUP(H8,A8:G12,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B8,IF($E$3=\"Female\",B15,IF($E$3=\"Senior Citizen\",B22,B29)))","v":18000},0]
[{"$f":"B8+1","v":18001},25000,0.25,{"$f":"B8","v":18000},{"$f":"(B9-B8)*C9","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O8+1","v":18001},25000,0.25]
[{"$f":"B9+1","v":25001},50000,0.3,{"$f":"B9","v":25000},{"$f":"E9+(B10-B9)*C10","v":9250},0,0,{"$f":"IF(I8=C12,E11+ROUND((H8-J8),0)*I8,IF(I8=C11,E10+ROUND((H8-J8)*I8,0),IF(I8=C10,E9+ROUND((H8-J8)*I8,0),IF(I8=C9,E8+ROUND((H8-J8)*I8,0),E7+ROUND((H8-J8)*I8,0)))))","v":5004500},{"$f":"MIN(K12:L12)","v":250225},{"$f":"ROUND(SUM(H10+I10)*M8,0)","v":0},{"$f":"SUM(H10:J10)","v":5254725},null,null,{"$f":"O9+1","v":25001},50000,0.3]
[{"$f":"B10+1","v":50001},100000,0.4,{"$f":"B10","v":50000},{"$f":"E10+(B11-B10)*C11","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O10+1","v":50001},100000,0.4]
[{"$f":"B11+1","v":100001},null,0.5,100000,{"$f":"IF(J9=0,0,E11)","v":29250},0.05,0,50000,{"$f":"IF(H8>H12,H8-H12,0)","v":10000500},{"$f":"IF(I12>0,ROUND(I12*I8,0),0)","v":5000250},{"$f":"I12-J12","v":5000250},{"$f":"IF(H10>0,ROUND(H10*L8,0),0)","v":250225},{"$f":"IF(K12>L12,0,L12-K12)","v":0},{"$f":"O11+1","v":100001},0,0.5]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H10,IF($E$3=\"Female\",H17,IF($E$3=\"Senior Citizen\",H24,H31)))","v":5004500}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I10,IF($E$3=\"Female\",I17,IF($E$3=\"Senior Citizen\",I24,I31)))","v":250225}]
[0,18000,0,0,0,0,0,{"$f":"H8","v":10050500},{"$f":"VLOOKUP(H15,A15:C19,3)","v":0.5},{"$f":"INDEX(D15:D19,MATCH(I15,C15:C19,0))","v":100000},{"$f":"INDEX(E15:E19,MATCH(I15,C15:C19,0))","v":29250},{"$f":"IF(H15>H19,VLOOKUP(H15,A15:F19,6),0)","v":0.05},{"$f":"VLOOKUP(H15,A15:G19,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J10,IF($E$3=\"Female\",J17,IF($E$3=\"Senior Citizen\",J24,J31)))","v":0}]
[{"$f":"B15+1","v":18001},25000,0.25,{"$f":"B15","v":18000},{"$f":"(B16-B15)*C16","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K10,IF($E$3=\"Female\",K17,IF($E$3=\"Senior Citizen\",K24,K31)))","v":5254725}]
[{"$f":"B16+1","v":25001},50000,0.3,{"$f":"B16","v":25000},{"$f":"E16+(B17-B16)*C17","v":9250},0,0,{"$f":"IF(I15=C19,E18+ROUND((H15-J15),0)*I15,IF(I15=C18,E17+ROUND((H15-J15)*I15,0),IF(I15=C17,E16+ROUND((H15-J15)*I15,0),IF(I15=C16,E15+ROUND((H15-J15)*I15,0),E14+ROUND((H15-J15)*I15,0)))))","v":5004500},{"$f":"MIN(K19:L19)","v":250225},{"$f":"ROUND(SUM(H17+I17)*M15,0)","v":0},{"$f":"SUM(H17:J17)","v":5254725},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A7,IF($E$3=\"Female\",A14,IF($E$3=\"Senior Citizen\",A21,A28)))","v":"Not defined"}]
[{"$f":"B17+1","v":50001},100000,0.4,{"$f":"B17","v":50000},{"$f":"E17+(B18-B17)*C18","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M12,IF($E$3=\"Female\",M19,IF($E$3=\"Senior Citizen\",M26,M33)))","v":0}]
[{"$f":"B18+1","v":100001},null,0.5,100000,{"$f":"IF(J16=0,0,E18)","v":29250},0.05,0,{"$f":"H12","v":50000},{"$f":"IF(H15>H19,H15-H19,0)","v":10000500},{"$f":"IF(I19>0,ROUND(I19*I15,0),0)","v":5000250},{"$f":"I19-J19","v":5000250},{"$f":"IF(H17>0,ROUND(H17*L15,0),0)","v":250225},{"$f":"IF(K19>L19,0,L19-K19)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K10,IF($E$3=\"Female\",K17,IF($E$3=\"Senior Citizen\",K24,K31)))","v":5254725}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H8","v":10050500},{"$f":"VLOOKUP(H22,A22:C26,3)","v":0.5},{"$f":"INDEX(D22:D26,MATCH(I22,C22:C26,0))","v":100000},{"$f":"INDEX(E22:E26,MATCH(I22,C22:C26,0))","v":29250},{"$f":"IF(H22>H26,VLOOKUP(H22,A22:F26,6),0)","v":0.05},{"$f":"VLOOKUP(H22,A22:G26,7)","v":0}]
[{"$f":"B22+1","v":18001},25000,0.25,{"$f":"B22","v":18000},{"$f":"(B23-B22)*C23","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B23+1","v":25001},50000,0.3,{"$f":"B23","v":25000},{"$f":"E23+(B24-B23)*C24","v":9250},0,0,{"$f":"IF(I22=C26,E25+ROUND((H22-J22),0)*I22,IF(I22=C25,E24+ROUND((H22-J22)*I22,0),IF(I22=C24,E23+ROUND((H22-J22)*I22,0),IF(I22=C23,E22+ROUND((H22-J22)*I22,0),E21+ROUND((H22-J22)*I22,0)))))","v":5004500},{"$f":"MIN(K26:L26)","v":250225},{"$f":"ROUND(SUM(H24+I24)*M22,0)","v":0},{"$f":"SUM(H24:J24)","v":5254725}]
[{"$f":"B24+1","v":50001},100000,0.4,{"$f":"B24","v":50000},{"$f":"E24+(B25-B24)*C25","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B25+1","v":100001},null,0.5,100000,{"$f":"IF(J23=0,0,E25)","v":29250},0.05,0,{"$f":"H19","v":50000},{"$f":"IF(H22>H26,H22-H26,0)","v":10000500},{"$f":"IF(I26>0,ROUND(I26*I22,0),0)","v":5000250},{"$f":"I26-J26","v":5000250},{"$f":"IF(H24>0,ROUND(H24*L22,0),0)","v":250225},{"$f":"IF(K26>L26,0,L26-K26)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H8","v":10050500},{"$f":"VLOOKUP(H29,A29:C33,3)","v":0.5},{"$f":"INDEX(D29:D33,MATCH(I29,C29:C33,0))","v":100000},{"$f":"INDEX(E29:E33,MATCH(I29,C29:C33,0))","v":29250},{"$f":"IF(H29>H33,VLOOKUP(H29,A29:F33,6),0)","v":0.05},{"$f":"VLOOKUP(H29,A29:G33,7)","v":0}]
[{"$f":"B29+1","v":18001},25000,0.25,{"$f":"B29","v":18000},{"$f":"(B30-B29)*C30","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B30+1","v":25001},50000,0.3,{"$f":"B30","v":25000},{"$f":"E30+(B31-B30)*C31","v":9250},0,0,{"$f":"IF(I29=C33,E32+ROUND((H29-J29),0)*I29,IF(I29=C32,E31+ROUND((H29-J29)*I29,0),IF(I29=C31,E30+ROUND((H29-J29)*I29,0),IF(I29=C30,E29+ROUND((H29-J29)*I29,0),E28+ROUND((H29-J29)*I29,0)))))","v":5004500},{"$f":"MIN(K33:L33)","v":250225},{"$f":"ROUND(SUM(H31+I31)*M29,0)","v":0},{"$f":"SUM(H31:J31)","v":5254725}]
[{"$f":"B31+1","v":50001},100000,0.4,{"$f":"B31","v":50000},{"$f":"E31+(B32-B31)*C32","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B32+1","v":100001},null,0.5,100000,{"$f":"IF(J30=0,0,E32)","v":29250},0.05,0,{"$f":"H26","v":50000},{"$f":"IF(H29>H33,H29-H33,0)","v":10000500},{"$f":"IF(I33>0,ROUND(I33*I29,0),0)","v":5000250},{"$f":"I33-J33","v":5000250},{"$f":"IF(H31>0,ROUND(H31*L29,0),0)","v":250225},{"$f":"IF(K33>L33,0,L33-K33)","v":0}]
[null,null,{"$f":"D5","v":1986},{"$f":"C34+1","v":1987},null,"1986-87"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C34","v":1986},{"$f":"D34","v":1987}]
[0,18000,0,0,0,0,0,{"$f":"$E$4","v":10050500},{"$f":"VLOOKUP(H37,A37:C41,3)","v":0.5},{"$f":"INDEX(D37:D41,MATCH(I37,C37:C41,0))","v":100000},{"$f":"INDEX(E37:E41,MATCH(I37,C37:C41,0))","v":29250},{"$f":"IF(H37>H41,VLOOKUP(H37,A37:F41,6),0)","v":0.05},{"$f":"VLOOKUP(H37,A37:G41,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B37,IF($E$3=\"Female\",B44,IF($E$3=\"Senior Citizen\",B51,B58)))","v":18000},0]
[{"$f":"B37+1","v":18001},25000,0.25,{"$f":"B37","v":18000},{"$f":"(B38-B37)*C38","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O37+1","v":18001},25000,0.25]
[{"$f":"B38+1","v":25001},50000,0.3,{"$f":"B38","v":25000},{"$f":"E38+(B39-B38)*C39","v":9250},0,0,{"$f":"IF(I37=C41,E40+ROUND((H37-J37),0)*I37,IF(I37=C40,E39+ROUND((H37-J37)*I37,0),IF(I37=C39,E38+ROUND((H37-J37)*I37,0),IF(I37=C38,E37+ROUND((H37-J37)*I37,0),E36+ROUND((H37-J37)*I37,0)))))","v":5004500},{"$f":"MIN(K41:L41)","v":250225},{"$f":"ROUND(SUM(H39+I39)*M37,0)","v":0},{"$f":"SUM(H39:J39)","v":5254725},null,null,{"$f":"O38+1","v":25001},50000,0.3]
[{"$f":"B39+1","v":50001},100000,0.4,{"$f":"B39","v":50000},{"$f":"E39+(B40-B39)*C40","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O39+1","v":50001},100000,0.4]
[{"$f":"B40+1","v":100001},null,0.5,100000,{"$f":"IF(J38=0,0,E40)","v":29250},0.05,0,50000,{"$f":"IF(H37>H41,H37-H41,0)","v":10000500},{"$f":"IF(I41>0,ROUND(I41*I37,0),0)","v":5000250},{"$f":"I41-J41","v":5000250},{"$f":"IF(H39>0,ROUND(H39*L37,0),0)","v":250225},{"$f":"IF(K41>L41,0,L41-K41)","v":0},{"$f":"O40+1","v":100001},0,0.5]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H39,IF($E$3=\"Female\",H46,IF($E$3=\"Senior Citizen\",H53,H60)))","v":5004500}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I39,IF($E$3=\"Female\",I46,IF($E$3=\"Senior Citizen\",I53,I60)))","v":250225}]
[0,18000,0,0,0,0,0,{"$f":"H37","v":10050500},{"$f":"VLOOKUP(H44,A44:C48,3)","v":0.5},{"$f":"INDEX(D44:D48,MATCH(I44,C44:C48,0))","v":100000},{"$f":"INDEX(E44:E48,MATCH(I44,C44:C48,0))","v":29250},{"$f":"IF(H44>H48,VLOOKUP(H44,A44:F48,6),0)","v":0.05},{"$f":"VLOOKUP(H44,A44:G48,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J39,IF($E$3=\"Female\",J46,IF($E$3=\"Senior Citizen\",J53,J60)))","v":0}]
[{"$f":"B44+1","v":18001},25000,0.25,{"$f":"B44","v":18000},{"$f":"(B45-B44)*C45","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K39,IF($E$3=\"Female\",K46,IF($E$3=\"Senior Citizen\",K53,K60)))","v":5254725}]
[{"$f":"B45+1","v":25001},50000,0.3,{"$f":"B45","v":25000},{"$f":"E45+(B46-B45)*C46","v":9250},0,0,{"$f":"IF(I44=C48,E47+ROUND((H44-J44),0)*I44,IF(I44=C47,E46+ROUND((H44-J44)*I44,0),IF(I44=C46,E45+ROUND((H44-J44)*I44,0),IF(I44=C45,E44+ROUND((H44-J44)*I44,0),E43+ROUND((H44-J44)*I44,0)))))","v":5004500},{"$f":"MIN(K48:L48)","v":250225},{"$f":"ROUND(SUM(H46+I46)*M44,0)","v":0},{"$f":"SUM(H46:J46)","v":5254725},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A36,IF($E$3=\"Female\",A43,IF($E$3=\"Senior Citizen\",A50,A57)))","v":"Not defined"}]
[{"$f":"B46+1","v":50001},100000,0.4,{"$f":"B46","v":50000},{"$f":"E46+(B47-B46)*C47","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M41,IF($E$3=\"Female\",M48,IF($E$3=\"Senior Citizen\",M55,M62)))","v":0}]
[{"$f":"B47+1","v":100001},null,0.5,100000,{"$f":"IF(J45=0,0,E47)","v":29250},0.05,0,{"$f":"H41","v":50000},{"$f":"IF(H44>H48,H44-H48,0)","v":10000500},{"$f":"IF(I48>0,ROUND(I48*I44,0),0)","v":5000250},{"$f":"I48-J48","v":5000250},{"$f":"IF(H46>0,ROUND(H46*L44,0),0)","v":250225},{"$f":"IF(K48>L48,0,L48-K48)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K39,IF($E$3=\"Female\",K46,IF($E$3=\"Senior Citizen\",K53,K60)))","v":5254725}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H37","v":10050500},{"$f":"VLOOKUP(H51,A51:C55,3)","v":0.5},{"$f":"INDEX(D51:D55,MATCH(I51,C51:C55,0))","v":100000},{"$f":"INDEX(E51:E55,MATCH(I51,C51:C55,0))","v":29250},{"$f":"IF(H51>H55,VLOOKUP(H51,A51:F55,6),0)","v":0.05},{"$f":"VLOOKUP(H51,A51:G55,7)","v":0}]
[{"$f":"B51+1","v":18001},25000,0.25,{"$f":"B51","v":18000},{"$f":"(B52-B51)*C52","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B52+1","v":25001},50000,0.3,{"$f":"B52","v":25000},{"$f":"E52+(B53-B52)*C53","v":9250},0,0,{"$f":"IF(I51=C55,E54+ROUND((H51-J51),0)*I51,IF(I51=C54,E53+ROUND((H51-J51)*I51,0),IF(I51=C53,E52+ROUND((H51-J51)*I51,0),IF(I51=C52,E51+ROUND((H51-J51)*I51,0),E50+ROUND((H51-J51)*I51,0)))))","v":5004500},{"$f":"MIN(K55:L55)","v":250225},{"$f":"ROUND(SUM(H53+I53)*M51,0)","v":0},{"$f":"SUM(H53:J53)","v":5254725}]
[{"$f":"B53+1","v":50001},100000,0.4,{"$f":"B53","v":50000},{"$f":"E53+(B54-B53)*C54","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B54+1","v":100001},null,0.5,100000,{"$f":"IF(J52=0,0,E54)","v":29250},0.05,0,{"$f":"H48","v":50000},{"$f":"IF(H51>H55,H51-H55,0)","v":10000500},{"$f":"IF(I55>0,ROUND(I55*I51,0),0)","v":5000250},{"$f":"I55-J55","v":5000250},{"$f":"IF(H53>0,ROUND(H53*L51,0),0)","v":250225},{"$f":"IF(K55>L55,0,L55-K55)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H37","v":10050500},{"$f":"VLOOKUP(H58,A58:C62,3)","v":0.5},{"$f":"INDEX(D58:D62,MATCH(I58,C58:C62,0))","v":100000},{"$f":"INDEX(E58:E62,MATCH(I58,C58:C62,0))","v":29250},{"$f":"IF(H58>H62,VLOOKUP(H58,A58:F62,6),0)","v":0.05},{"$f":"VLOOKUP(H58,A58:G62,7)","v":0}]
[{"$f":"B58+1","v":18001},25000,0.25,{"$f":"B58","v":18000},{"$f":"(B59-B58)*C59","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B59+1","v":25001},50000,0.3,{"$f":"B59","v":25000},{"$f":"E59+(B60-B59)*C60","v":9250},0,0,{"$f":"IF(I58=C62,E61+ROUND((H58-J58),0)*I58,IF(I58=C61,E60+ROUND((H58-J58)*I58,0),IF(I58=C60,E59+ROUND((H58-J58)*I58,0),IF(I58=C59,E58+ROUND((H58-J58)*I58,0),E57+ROUND((H58-J58)*I58,0)))))","v":5004500},{"$f":"MIN(K62:L62)","v":250225},{"$f":"ROUND(SUM(H60+I60)*M58,0)","v":0},{"$f":"SUM(H60:J60)","v":5254725}]
[{"$f":"B60+1","v":50001},100000,0.4,{"$f":"B60","v":50000},{"$f":"E60+(B61-B60)*C61","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B61+1","v":100001},null,0.5,100000,{"$f":"IF(J59=0,0,E61)","v":29250},0.05,0,{"$f":"H55","v":50000},{"$f":"IF(H58>H62,H58-H62,0)","v":10000500},{"$f":"IF(I62>0,ROUND(I62*I58,0),0)","v":5000250},{"$f":"I62-J62","v":5000250},{"$f":"IF(H60>0,ROUND(H60*L58,0),0)","v":250225},{"$f":"IF(K62>L62,0,L62-K62)","v":0}]
[null,null,1987,{"$f":"C63+1","v":1988},null,"1987-88"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C63","v":1987},{"$f":"D63","v":1988}]
[0,18000,0,0,0,0,0,{"$f":"$E$4","v":10050500},{"$f":"VLOOKUP(H66,A66:C70,3)","v":0.5},{"$f":"INDEX(D66:D70,MATCH(I66,C66:C70,0))","v":100000},{"$f":"INDEX(E66:E70,MATCH(I66,C66:C70,0))","v":29250},{"$f":"IF(H66>H70,VLOOKUP(H66,A66:F70,6),0)","v":0.05},{"$f":"VLOOKUP(H66,A66:G70,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B66,IF($E$3=\"Female\",B73,IF($E$3=\"Senior Citizen\",B80,B87)))","v":18000},0]
[{"$f":"B66+1","v":18001},25000,0.25,{"$f":"B66","v":18000},{"$f":"(B67-B66)*C67","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O66+1","v":18001},25000,0.25]
[{"$f":"B67+1","v":25001},50000,0.3,{"$f":"B67","v":25000},{"$f":"E67+(B68-B67)*C68","v":9250},0,0,{"$f":"IF(I66=C70,E69+ROUND((H66-J66),0)*I66,IF(I66=C69,E68+ROUND((H66-J66)*I66,0),IF(I66=C68,E67+ROUND((H66-J66)*I66,0),IF(I66=C67,E66+ROUND((H66-J66)*I66,0),E65+ROUND((H66-J66)*I66,0)))))","v":5004500},{"$f":"MIN(K70:L70)","v":250225},{"$f":"ROUND(SUM(H68+I68)*M66,0)","v":0},{"$f":"SUM(H68:J68)","v":5254725},null,null,{"$f":"O67+1","v":25001},50000,0.3]
[{"$f":"B68+1","v":50001},100000,0.4,{"$f":"B68","v":50000},{"$f":"E68+(B69-B68)*C69","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O68+1","v":50001},100000,0.4]
[{"$f":"B69+1","v":100001},null,0.5,100000,{"$f":"IF(J67=0,0,E69)","v":29250},0.05,0,50000,{"$f":"IF(H66>H70,H66-H70,0)","v":10000500},{"$f":"IF(I70>0,ROUND(I70*I66,0),0)","v":5000250},{"$f":"I70-J70","v":5000250},{"$f":"IF(H68>0,ROUND(H68*L66,0),0)","v":250225},{"$f":"IF(K70>L70,0,L70-K70)","v":0},{"$f":"O69+1","v":100001},0,0.5]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H68,IF($E$3=\"Female\",H75,IF($E$3=\"Senior Citizen\",H82,H89)))","v":5004500}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I68,IF($E$3=\"Female\",I75,IF($E$3=\"Senior Citizen\",I82,I89)))","v":250225}]
[0,18000,0,0,0,0,0,{"$f":"H66","v":10050500},{"$f":"VLOOKUP(H73,A73:C77,3)","v":0.5},{"$f":"INDEX(D73:D77,MATCH(I73,C73:C77,0))","v":100000},{"$f":"INDEX(E73:E77,MATCH(I73,C73:C77,0))","v":29250},{"$f":"IF(H73>H77,VLOOKUP(H73,A73:F77,6),0)","v":0.05},{"$f":"VLOOKUP(H73,A73:G77,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J68,IF($E$3=\"Female\",J75,IF($E$3=\"Senior Citizen\",J82,J89)))","v":0}]
[{"$f":"B73+1","v":18001},25000,0.25,{"$f":"B73","v":18000},{"$f":"(B74-B73)*C74","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K68,IF($E$3=\"Female\",K75,IF($E$3=\"Senior Citizen\",K82,K89)))","v":5254725}]
[{"$f":"B74+1","v":25001},50000,0.3,{"$f":"B74","v":25000},{"$f":"E74+(B75-B74)*C75","v":9250},0,0,{"$f":"IF(I73=C77,E76+ROUND((H73-J73),0)*I73,IF(I73=C76,E75+ROUND((H73-J73)*I73,0),IF(I73=C75,E74+ROUND((H73-J73)*I73,0),IF(I73=C74,E73+ROUND((H73-J73)*I73,0),E72+ROUND((H73-J73)*I73,0)))))","v":5004500},{"$f":"MIN(K77:L77)","v":250225},{"$f":"ROUND(SUM(H75+I75)*M73,0)","v":0},{"$f":"SUM(H75:J75)","v":5254725},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A65,IF($E$3=\"Female\",A72,IF($E$3=\"Senior Citizen\",A79,A86)))","v":"Not defined"}]
[{"$f":"B75+1","v":50001},100000,0.4,{"$f":"B75","v":50000},{"$f":"E75+(B76-B75)*C76","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M70,IF($E$3=\"Female\",M77,IF($E$3=\"Senior Citizen\",M84,M91)))","v":0}]
[{"$f":"B76+1","v":100001},null,0.5,100000,{"$f":"IF(J74=0,0,E76)","v":29250},0.05,0,{"$f":"H70","v":50000},{"$f":"IF(H73>H77,H73-H77,0)","v":10000500},{"$f":"IF(I77>0,ROUND(I77*I73,0),0)","v":5000250},{"$f":"I77-J77","v":5000250},{"$f":"IF(H75>0,ROUND(H75*L73,0),0)","v":250225},{"$f":"IF(K77>L77,0,L77-K77)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K68,IF($E$3=\"Female\",K75,IF($E$3=\"Senior Citizen\",K82,K89)))","v":5254725}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H66","v":10050500},{"$f":"VLOOKUP(H80,A80:C84,3)","v":0.5},{"$f":"INDEX(D80:D84,MATCH(I80,C80:C84,0))","v":100000},{"$f":"INDEX(E80:E84,MATCH(I80,C80:C84,0))","v":29250},{"$f":"IF(H80>H84,VLOOKUP(H80,A80:F84,6),0)","v":0.05},{"$f":"VLOOKUP(H80,A80:G84,7)","v":0}]
[{"$f":"B80+1","v":18001},25000,0.25,{"$f":"B80","v":18000},{"$f":"(B81-B80)*C81","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B81+1","v":25001},50000,0.3,{"$f":"B81","v":25000},{"$f":"E81+(B82-B81)*C82","v":9250},0,0,{"$f":"IF(I80=C84,E83+ROUND((H80-J80),0)*I80,IF(I80=C83,E82+ROUND((H80-J80)*I80,0),IF(I80=C82,E81+ROUND((H80-J80)*I80,0),IF(I80=C81,E80+ROUND((H80-J80)*I80,0),E79+ROUND((H80-J80)*I80,0)))))","v":5004500},{"$f":"MIN(K84:L84)","v":250225},{"$f":"ROUND(SUM(H82+I82)*M80,0)","v":0},{"$f":"SUM(H82:J82)","v":5254725}]
[{"$f":"B82+1","v":50001},100000,0.4,{"$f":"B82","v":50000},{"$f":"E82+(B83-B82)*C83","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B83+1","v":100001},null,0.5,100000,{"$f":"IF(J81=0,0,E83)","v":29250},0.05,0,{"$f":"H77","v":50000},{"$f":"IF(H80>H84,H80-H84,0)","v":10000500},{"$f":"IF(I84>0,ROUND(I84*I80,0),0)","v":5000250},{"$f":"I84-J84","v":5000250},{"$f":"IF(H82>0,ROUND(H82*L80,0),0)","v":250225},{"$f":"IF(K84>L84,0,L84-K84)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H66","v":10050500},{"$f":"VLOOKUP(H87,A87:C91,3)","v":0.5},{"$f":"INDEX(D87:D91,MATCH(I87,C87:C91,0))","v":100000},{"$f":"INDEX(E87:E91,MATCH(I87,C87:C91,0))","v":29250},{"$f":"IF(H87>H91,VLOOKUP(H87,A87:F91,6),0)","v":0.05},{"$f":"VLOOKUP(H87,A87:G91,7)","v":0}]
[{"$f":"B87+1","v":18001},25000,0.25,{"$f":"B87","v":18000},{"$f":"(B88-B87)*C88","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B88+1","v":25001},50000,0.3,{"$f":"B88","v":25000},{"$f":"E88+(B89-B88)*C89","v":9250},0,0,{"$f":"IF(I87=C91,E90+ROUND((H87-J87),0)*I87,IF(I87=C90,E89+ROUND((H87-J87)*I87,0),IF(I87=C89,E88+ROUND((H87-J87)*I87,0),IF(I87=C88,E87+ROUND((H87-J87)*I87,0),E86+ROUND((H87-J87)*I87,0)))))","v":5004500},{"$f":"MIN(K91:L91)","v":250225},{"$f":"ROUND(SUM(H89+I89)*M87,0)","v":0},{"$f":"SUM(H89:J89)","v":5254725}]
[{"$f":"B89+1","v":50001},100000,0.4,{"$f":"B89","v":50000},{"$f":"E89+(B90-B89)*C90","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B90+1","v":100001},null,0.5,100000,{"$f":"IF(J88=0,0,E90)","v":29250},0.05,0,{"$f":"H84","v":50000},{"$f":"IF(H87>H91,H87-H91,0)","v":10000500},{"$f":"IF(I91>0,ROUND(I91*I87,0),0)","v":5000250},{"$f":"I91-J91","v":5000250},{"$f":"IF(H89>0,ROUND(H89*L87,0),0)","v":250225},{"$f":"IF(K91>L91,0,L91-K91)","v":0}]
[null,null,1988,{"$f":"C92+1","v":1989},null,"1988-89"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C92","v":1988},{"$f":"D92","v":1989}]
[0,18000,0,0,0,0,0,{"$f":"$E$4","v":10050500},{"$f":"VLOOKUP(H95,A95:C99,3)","v":0.5},{"$f":"INDEX(D95:D99,MATCH(I95,C95:C99,0))","v":100000},{"$f":"INDEX(E95:E99,MATCH(I95,C95:C99,0))","v":29250},{"$f":"IF(H95>H99,VLOOKUP(H95,A95:F99,6),0)","v":0.05},{"$f":"VLOOKUP(H95,A95:G99,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B95,IF($E$3=\"Female\",B102,IF($E$3=\"Senior Citizen\",B109,B116)))","v":18000},0]
[{"$f":"B95+1","v":18001},25000,0.25,{"$f":"B95","v":18000},{"$f":"(B96-B95)*C96","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O95+1","v":18001},25000,0.25]
[{"$f":"B96+1","v":25001},50000,0.3,{"$f":"B96","v":25000},{"$f":"E96+(B97-B96)*C97","v":9250},0,0,{"$f":"IF(I95=C99,E98+ROUND((H95-J95),0)*I95,IF(I95=C98,E97+ROUND((H95-J95)*I95,0),IF(I95=C97,E96+ROUND((H95-J95)*I95,0),IF(I95=C96,E95+ROUND((H95-J95)*I95,0),E94+ROUND((H95-J95)*I95,0)))))","v":5004500},{"$f":"MIN(K99:L99)","v":250225},{"$f":"ROUND(SUM(H97+I97)*M95,0)","v":0},{"$f":"SUM(H97:J97)","v":5254725},null,null,{"$f":"O96+1","v":25001},50000,0.3]
[{"$f":"B97+1","v":50001},100000,0.4,{"$f":"B97","v":50000},{"$f":"E97+(B98-B97)*C98","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O97+1","v":50001},100000,0.4]
[{"$f":"B98+1","v":100001},null,0.5,100000,{"$f":"IF(J96=0,0,E98)","v":29250},0.05,0,50000,{"$f":"IF(H95>H99,H95-H99,0)","v":10000500},{"$f":"IF(I99>0,ROUND(I99*I95,0),0)","v":5000250},{"$f":"I99-J99","v":5000250},{"$f":"IF(H97>0,ROUND(H97*L95,0),0)","v":250225},{"$f":"IF(K99>L99,0,L99-K99)","v":0},{"$f":"O98+1","v":100001},0,0.5]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H97,IF($E$3=\"Female\",H104,IF($E$3=\"Senior Citizen\",H111,H118)))","v":5004500}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I97,IF($E$3=\"Female\",I104,IF($E$3=\"Senior Citizen\",I111,I118)))","v":250225}]
[0,18000,0,0,0,0,0,{"$f":"H95","v":10050500},{"$f":"VLOOKUP(H102,A102:C106,3)","v":0.5},{"$f":"INDEX(D102:D106,MATCH(I102,C102:C106,0))","v":100000},{"$f":"INDEX(E102:E106,MATCH(I102,C102:C106,0))","v":29250},{"$f":"IF(H102>H106,VLOOKUP(H102,A102:F106,6),0)","v":0.05},{"$f":"VLOOKUP(H102,A102:G106,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J97,IF($E$3=\"Female\",J104,IF($E$3=\"Senior Citizen\",J111,J118)))","v":0}]
[{"$f":"B102+1","v":18001},25000,0.25,{"$f":"B102","v":18000},{"$f":"(B103-B102)*C103","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K97,IF($E$3=\"Female\",K104,IF($E$3=\"Senior Citizen\",K111,K118)))","v":5254725}]
[{"$f":"B103+1","v":25001},50000,0.3,{"$f":"B103","v":25000},{"$f":"E103+(B104-B103)*C104","v":9250},0,0,{"$f":"IF(I102=C106,E105+ROUND((H102-J102),0)*I102,IF(I102=C105,E104+ROUND((H102-J102)*I102,0),IF(I102=C104,E103+ROUND((H102-J102)*I102,0),IF(I102=C103,E102+ROUND((H102-J102)*I102,0),E101+ROUND((H102-J102)*I102,0)))))","v":5004500},{"$f":"MIN(K106:L106)","v":250225},{"$f":"ROUND(SUM(H104+I104)*M102,0)","v":0},{"$f":"SUM(H104:J104)","v":5254725},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A94,IF($E$3=\"Female\",A101,IF($E$3=\"Senior Citizen\",A108,A115)))","v":"Not defined"}]
[{"$f":"B104+1","v":50001},100000,0.4,{"$f":"B104","v":50000},{"$f":"E104+(B105-B104)*C105","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M99,IF($E$3=\"Female\",M106,IF($E$3=\"Senior Citizen\",M113,M120)))","v":0}]
[{"$f":"B105+1","v":100001},null,0.5,100000,{"$f":"IF(J103=0,0,E105)","v":29250},0.05,0,{"$f":"H99","v":50000},{"$f":"IF(H102>H106,H102-H106,0)","v":10000500},{"$f":"IF(I106>0,ROUND(I106*I102,0),0)","v":5000250},{"$f":"I106-J106","v":5000250},{"$f":"IF(H104>0,ROUND(H104*L102,0),0)","v":250225},{"$f":"IF(K106>L106,0,L106-K106)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K97,IF($E$3=\"Female\",K104,IF($E$3=\"Senior Citizen\",K111,K118)))","v":5254725}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H95","v":10050500},{"$f":"VLOOKUP(H109,A109:C113,3)","v":0.5},{"$f":"INDEX(D109:D113,MATCH(I109,C109:C113,0))","v":100000},{"$f":"INDEX(E109:E113,MATCH(I109,C109:C113,0))","v":29250},{"$f":"IF(H109>H113,VLOOKUP(H109,A109:F113,6),0)","v":0.05},{"$f":"VLOOKUP(H109,A109:G113,7)","v":0}]
[{"$f":"B109+1","v":18001},25000,0.25,{"$f":"B109","v":18000},{"$f":"(B110-B109)*C110","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B110+1","v":25001},50000,0.3,{"$f":"B110","v":25000},{"$f":"E110+(B111-B110)*C111","v":9250},0,0,{"$f":"IF(I109=C113,E112+ROUND((H109-J109),0)*I109,IF(I109=C112,E111+ROUND((H109-J109)*I109,0),IF(I109=C111,E110+ROUND((H109-J109)*I109,0),IF(I109=C110,E109+ROUND((H109-J109)*I109,0),E108+ROUND((H109-J109)*I109,0)))))","v":5004500},{"$f":"MIN(K113:L113)","v":250225},{"$f":"ROUND(SUM(H111+I111)*M109,0)","v":0},{"$f":"SUM(H111:J111)","v":5254725}]
[{"$f":"B111+1","v":50001},100000,0.4,{"$f":"B111","v":50000},{"$f":"E111+(B112-B111)*C112","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B112+1","v":100001},null,0.5,100000,{"$f":"IF(J110=0,0,E112)","v":29250},0.05,0,{"$f":"H106","v":50000},{"$f":"IF(H109>H113,H109-H113,0)","v":10000500},{"$f":"IF(I113>0,ROUND(I113*I109,0),0)","v":5000250},{"$f":"I113-J113","v":5000250},{"$f":"IF(H111>0,ROUND(H111*L109,0),0)","v":250225},{"$f":"IF(K113>L113,0,L113-K113)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H95","v":10050500},{"$f":"VLOOKUP(H116,A116:C120,3)","v":0.5},{"$f":"INDEX(D116:D120,MATCH(I116,C116:C120,0))","v":100000},{"$f":"INDEX(E116:E120,MATCH(I116,C116:C120,0))","v":29250},{"$f":"IF(H116>H120,VLOOKUP(H116,A116:F120,6),0)","v":0.05},{"$f":"VLOOKUP(H116,A116:G120,7)","v":0}]
[{"$f":"B116+1","v":18001},25000,0.25,{"$f":"B116","v":18000},{"$f":"(B117-B116)*C117","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B117+1","v":25001},50000,0.3,{"$f":"B117","v":25000},{"$f":"E117+(B118-B117)*C118","v":9250},0,0,{"$f":"IF(I116=C120,E119+ROUND((H116-J116),0)*I116,IF(I116=C119,E118+ROUND((H116-J116)*I116,0),IF(I116=C118,E117+ROUND((H116-J116)*I116,0),IF(I116=C117,E116+ROUND((H116-J116)*I116,0),E115+ROUND((H116-J116)*I116,0)))))","v":5004500},{"$f":"MIN(K120:L120)","v":250225},{"$f":"ROUND(SUM(H118+I118)*M116,0)","v":0},{"$f":"SUM(H118:J118)","v":5254725}]
[{"$f":"B118+1","v":50001},100000,0.4,{"$f":"B118","v":50000},{"$f":"E118+(B119-B118)*C119","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B119+1","v":100001},null,0.5,100000,{"$f":"IF(J117=0,0,E119)","v":29250},0.05,0,{"$f":"H113","v":50000},{"$f":"IF(H116>H120,H116-H120,0)","v":10000500},{"$f":"IF(I120>0,ROUND(I120*I116,0),0)","v":5000250},{"$f":"I120-J120","v":5000250},{"$f":"IF(H118>0,ROUND(H118*L116,0),0)","v":250225},{"$f":"IF(K120>L120,0,L120-K120)","v":0}]
[null,null,1989,{"$f":"C121+1","v":1990},null,"1989-90"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C121","v":1989},{"$f":"D121","v":1990}]
[0,18000,0,0,0,0,0,{"$f":"$E$4","v":10050500},{"$f":"VLOOKUP(H124,A124:C128,3)","v":0.5},{"$f":"INDEX(D124:D128,MATCH(I124,C124:C128,0))","v":100000},{"$f":"INDEX(E124:E128,MATCH(I124,C124:C128,0))","v":28900},{"$f":"IF(H124>H128,VLOOKUP(H124,A124:F128,6),0)","v":0.08},{"$f":"VLOOKUP(H124,A124:G128,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B124,IF($E$3=\"Female\",B131,IF($E$3=\"Senior Citizen\",B138,B145)))","v":18000},0]
[{"$f":"B124+1","v":18001},25000,0.2,{"$f":"B124","v":18000},{"$f":"(B125-B124)*C125","v":1400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O124+1","v":18001},25000,0.2]
[{"$f":"B125+1","v":25001},50000,0.3,{"$f":"B125","v":25000},{"$f":"E125+(B126-B125)*C126","v":8900},0,0,{"$f":"IF(I124=C128,E127+ROUND((H124-J124),0)*I124,IF(I124=C127,E126+ROUND((H124-J124)*I124,0),IF(I124=C126,E125+ROUND((H124-J124)*I124,0),IF(I124=C125,E124+ROUND((H124-J124)*I124,0),E123+ROUND((H124-J124)*I124,0)))))","v":5004150},{"$f":"MIN(K128:L128)","v":400332},{"$f":"ROUND(SUM(H126+I126)*M124,0)","v":0},{"$f":"SUM(H126:J126)","v":5404482},null,null,{"$f":"O125+1","v":25001},50000,0.3]
[{"$f":"B126+1","v":50001},100000,0.4,{"$f":"B126","v":50000},{"$f":"E126+(B127-B126)*C127","v":28900},0.08,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O126+1","v":50001},100000,0.4]
[{"$f":"B127+1","v":100001},null,0.5,100000,{"$f":"IF(J125=0,0,E127)","v":28900},0.08,0,50000,{"$f":"IF(H124>H128,H124-H128,0)","v":10000500},{"$f":"IF(I128>0,ROUND(I128*I124,0),0)","v":5000250},{"$f":"I128-J128","v":5000250},{"$f":"IF(H126>0,ROUND(H126*L124,0),0)","v":400332},{"$f":"IF(K128>L128,0,L128-K128)","v":0},{"$f":"O127+1","v":100001},0,0.5]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H126,IF($E$3=\"Female\",H133,IF($E$3=\"Senior Citizen\",H140,H147)))","v":5004150}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I126,IF($E$3=\"Female\",I133,IF($E$3=\"Senior Citizen\",I140,I147)))","v":400332}]
[0,18000,0,0,0,0,0,{"$f":"H124","v":10050500},{"$f":"VLOOKUP(H131,A131:C135,3)","v":0.5},{"$f":"INDEX(D131:D135,MATCH(I131,C131:C135,0))","v":100000},{"$f":"INDEX(E131:E135,MATCH(I131,C131:C135,0))","v":28900},{"$f":"IF(H131>H135,VLOOKUP(H131,A131:F135,6),0)","v":0.08},{"$f":"VLOOKUP(H131,A131:G135,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J126,IF($E$3=\"Female\",J133,IF($E$3=\"Senior Citizen\",J140,J147)))","v":0}]
[{"$f":"B131+1","v":18001},25000,0.2,{"$f":"B131","v":18000},{"$f":"(B132-B131)*C132","v":1400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K126,IF($E$3=\"Female\",K133,IF($E$3=\"Senior Citizen\",K140,K147)))","v":5404482}]
[{"$f":"B132+1","v":25001},50000,0.3,{"$f":"B132","v":25000},{"$f":"E132+(B133-B132)*C133","v":8900},0,0,{"$f":"IF(I131=C135,E134+ROUND((H131-J131),0)*I131,IF(I131=C134,E133+ROUND((H131-J131)*I131,0),IF(I131=C133,E132+ROUND((H131-J131)*I131,0),IF(I131=C132,E131+ROUND((H131-J131)*I131,0),E130+ROUND((H131-J131)*I131,0)))))","v":5004150},{"$f":"MIN(K135:L135)","v":400332},{"$f":"ROUND(SUM(H133+I133)*M131,0)","v":0},{"$f":"SUM(H133:J133)","v":5404482},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A123,IF($E$3=\"Female\",A130,IF($E$3=\"Senior Citizen\",A137,A144)))","v":"Not defined"}]
[{"$f":"B133+1","v":50001},100000,0.4,{"$f":"B133","v":50000},{"$f":"E133+(B134-B133)*C134","v":28900},0.08,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M128,IF($E$3=\"Female\",M135,IF($E$3=\"Senior Citizen\",M142,M149)))","v":0}]
[{"$f":"B134+1","v":100001},null,0.5,100000,{"$f":"IF(J132=0,0,E134)","v":28900},0.08,0,{"$f":"H128","v":50000},{"$f":"IF(H131>H135,H131-H135,0)","v":10000500},{"$f":"IF(I135>0,ROUND(I135*I131,0),0)","v":5000250},{"$f":"I135-J135","v":5000250},{"$f":"IF(H133>0,ROUND(H133*L131,0),0)","v":400332},{"$f":"IF(K135>L135,0,L135-K135)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K126,IF($E$3=\"Female\",K133,IF($E$3=\"Senior Citizen\",K140,K147)))","v":5404482}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H124","v":10050500},{"$f":"VLOOKUP(H138,A138:C142,3)","v":0.5},{"$f":"INDEX(D138:D142,MATCH(I138,C138:C142,0))","v":100000},{"$f":"INDEX(E138:E142,MATCH(I138,C138:C142,0))","v":28900},{"$f":"IF(H138>H142,VLOOKUP(H138,A138:F142,6),0)","v":0.08},{"$f":"VLOOKUP(H138,A138:G142,7)","v":0}]
[{"$f":"B138+1","v":18001},25000,0.2,{"$f":"B138","v":18000},{"$f":"(B139-B138)*C139","v":1400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B139+1","v":25001},50000,0.3,{"$f":"B139","v":25000},{"$f":"E139+(B140-B139)*C140","v":8900},0,0,{"$f":"IF(I138=C142,E141+ROUND((H138-J138),0)*I138,IF(I138=C141,E140+ROUND((H138-J138)*I138,0),IF(I138=C140,E139+ROUND((H138-J138)*I138,0),IF(I138=C139,E138+ROUND((H138-J138)*I138,0),E137+ROUND((H138-J138)*I138,0)))))","v":5004150},{"$f":"MIN(K142:L142)","v":400332},{"$f":"ROUND(SUM(H140+I140)*M138,0)","v":0},{"$f":"SUM(H140:J140)","v":5404482}]
[{"$f":"B140+1","v":50001},100000,0.4,{"$f":"B140","v":50000},{"$f":"E140+(B141-B140)*C141","v":28900},0.08,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B141+1","v":100001},null,0.5,100000,{"$f":"IF(J139=0,0,E141)","v":28900},0.08,0,{"$f":"H135","v":50000},{"$f":"IF(H138>H142,H138-H142,0)","v":10000500},{"$f":"IF(I142>0,ROUND(I142*I138,0),0)","v":5000250},{"$f":"I142-J142","v":5000250},{"$f":"IF(H140>0,ROUND(H140*L138,0),0)","v":400332},{"$f":"IF(K142>L142,0,L142-K142)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H124","v":10050500},{"$f":"VLOOKUP(H145,A145:C149,3)","v":0.5},{"$f":"INDEX(D145:D149,MATCH(I145,C145:C149,0))","v":100000},{"$f":"INDEX(E145:E149,MATCH(I145,C145:C149,0))","v":28900},{"$f":"IF(H145>H149,VLOOKUP(H145,A145:F149,6),0)","v":0.08},{"$f":"VLOOKUP(H145,A145:G149,7)","v":0}]
[{"$f":"B145+1","v":18001},25000,0.2,{"$f":"B145","v":18000},{"$f":"(B146-B145)*C146","v":1400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B146+1","v":25001},50000,0.3,{"$f":"B146","v":25000},{"$f":"E146+(B147-B146)*C147","v":8900},0,0,{"$f":"IF(I145=C149,E148+ROUND((H145-J145),0)*I145,IF(I145=C148,E147+ROUND((H145-J145)*I145,0),IF(I145=C147,E146+ROUND((H145-J145)*I145,0),IF(I145=C146,E145+ROUND((H145-J145)*I145,0),E144+ROUND((H145-J145)*I145,0)))))","v":5004150},{"$f":"MIN(K149:L149)","v":400332},{"$f":"ROUND(SUM(H147+I147)*M145,0)","v":0},{"$f":"SUM(H147:J147)","v":5404482}]
[{"$f":"B147+1","v":50001},100000,0.4,{"$f":"B147","v":50000},{"$f":"E147+(B148-B147)*C148","v":28900},0.08,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B148+1","v":100001},null,0.5,100000,{"$f":"IF(J146=0,0,E148)","v":28900},0.08,0,{"$f":"H142","v":50000},{"$f":"IF(H145>H149,H145-H149,0)","v":10000500},{"$f":"IF(I149>0,ROUND(I149*I145,0),0)","v":5000250},{"$f":"I149-J149","v":5000250},{"$f":"IF(H147>0,ROUND(H147*L145,0),0)","v":400332},{"$f":"IF(K149>L149,0,L149-K149)","v":0}]
[null,null,1990,{"$f":"C150+1","v":1991},null,"1990-91"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C150","v":1990},{"$f":"D150","v":1991}]
[0,22000,0,0,0,0,0,{"$f":"$E$4","v":10050500},{"$f":"VLOOKUP(H153,A153:C157,3)","v":0.5},{"$f":"INDEX(D153:D157,MATCH(I153,C153:C157,0))","v":100000},{"$f":"INDEX(E153:E157,MATCH(I153,C153:C157,0))","v":27600},{"$f":"IF(H153>H157,VLOOKUP(H153,A153:F157,6),0)","v":0.12},{"$f":"VLOOKUP(H153,A153:G157,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B153,IF($E$3=\"Female\",B160,IF($E$3=\"Senior Citizen\",B167,B174)))","v":22000},0]
[{"$f":"B153+1","v":22001},30000,0.2,{"$f":"B153","v":22000},{"$f":"(B154-B153)*C154","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O153+1","v":22001},30000,0.2]
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[{"$f":"B155+1","v":50001},100000,0.4,{"$f":"B155","v":50000},{"$f":"E155+(B156-B155)*C156","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O155+1","v":50001},100000,0.4]
[{"$f":"B156+1","v":100001},null,0.5,100000,{"$f":"IF(J154=0,0,E156)","v":27600},0.12,0,75000,{"$f":"IF(H153>H157,H153-H157,0)","v":9975500},{"$f":"IF(I157>0,ROUND(I157*I153,0),0)","v":4987750},{"$f":"I157-J157","v":4987750},{"$f":"IF(H155>0,ROUND(H155*L153,0),0)","v":600342},{"$f":"IF(K157>L157,0,L157-K157)","v":0},{"$f":"O156+1","v":100001},0,0.5]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H155,IF($E$3=\"Female\",H162,IF($E$3=\"Senior Citizen\",H169,H176)))","v":5002850}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I155,IF($E$3=\"Female\",I162,IF($E$3=\"Senior Citizen\",I169,I176)))","v":600342}]
[0,22000,0,0,0,0,0,{"$f":"H153","v":10050500},{"$f":"VLOOKUP(H160,A160:C164,3)","v":0.5},{"$f":"INDEX(D160:D164,MATCH(I160,C160:C164,0))","v":100000},{"$f":"INDEX(E160:E164,MATCH(I160,C160:C164,0))","v":27600},{"$f":"IF(H160>H164,VLOOKUP(H160,A160:F164,6),0)","v":0.12},{"$f":"VLOOKUP(H160,A160:G164,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J155,IF($E$3=\"Female\",J162,IF($E$3=\"Senior Citizen\",J169,J176)))","v":0}]
[{"$f":"B160+1","v":22001},30000,0.2,{"$f":"B160","v":22000},{"$f":"(B161-B160)*C161","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K155,IF($E$3=\"Female\",K162,IF($E$3=\"Senior Citizen\",K169,K176)))","v":5603192}]
[{"$f":"B161+1","v":30001},50000,0.3,{"$f":"B161","v":30000},{"$f":"E161+(B162-B161)*C162","v":7600},0,0,{"$f":"IF(I160=C164,E163+ROUND((H160-J160),0)*I160,IF(I160=C163,E162+ROUND((H160-J160)*I160,0),IF(I160=C162,E161+ROUND((H160-J160)*I160,0),IF(I160=C161,E160+ROUND((H160-J160)*I160,0),E159+ROUND((H160-J160)*I160,0)))))","v":5002850},{"$f":"MIN(K164:L164)","v":600342},{"$f":"ROUND(SUM(H162+I162)*M160,0)","v":0},{"$f":"SUM(H162:J162)","v":5603192},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A152,IF($E$3=\"Female\",A159,IF($E$3=\"Senior Citizen\",A166,A173)))","v":"Not defined"}]
[{"$f":"B162+1","v":50001},100000,0.4,{"$f":"B162","v":50000},{"$f":"E162+(B163-B162)*C163","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M157,IF($E$3=\"Female\",M164,IF($E$3=\"Senior Citizen\",M171,M178)))","v":0}]
[{"$f":"B163+1","v":100001},null,0.5,100000,{"$f":"IF(J161=0,0,E163)","v":27600},0.12,0,{"$f":"H157","v":75000},{"$f":"IF(H160>H164,H160-H164,0)","v":9975500},{"$f":"IF(I164>0,ROUND(I164*I160,0),0)","v":4987750},{"$f":"I164-J164","v":4987750},{"$f":"IF(H162>0,ROUND(H162*L160,0),0)","v":600342},{"$f":"IF(K164>L164,0,L164-K164)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K155,IF($E$3=\"Female\",K162,IF($E$3=\"Senior Citizen\",K169,K176)))","v":5603192}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,22000,0,0,0,0,0,{"$f":"H153","v":10050500},{"$f":"VLOOKUP(H167,A167:C171,3)","v":0.5},{"$f":"INDEX(D167:D171,MATCH(I167,C167:C171,0))","v":100000},{"$f":"INDEX(E167:E171,MATCH(I167,C167:C171,0))","v":27600},{"$f":"IF(H167>H171,VLOOKUP(H167,A167:F171,6),0)","v":0.12},{"$f":"VLOOKUP(H167,A167:G171,7)","v":0}]
[{"$f":"B167+1","v":22001},30000,0.2,{"$f":"B167","v":22000},{"$f":"(B168-B167)*C168","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B168+1","v":30001},50000,0.3,{"$f":"B168","v":30000},{"$f":"E168+(B169-B168)*C169","v":7600},0,0,{"$f":"IF(I167=C171,E170+ROUND((H167-J167),0)*I167,IF(I167=C170,E169+ROUND((H167-J167)*I167,0),IF(I167=C169,E168+ROUND((H167-J167)*I167,0),IF(I167=C168,E167+ROUND((H167-J167)*I167,0),E166+ROUND((H167-J167)*I167,0)))))","v":5002850},{"$f":"MIN(K171:L171)","v":600342},{"$f":"ROUND(SUM(H169+I169)*M167,0)","v":0},{"$f":"SUM(H169:J169)","v":5603192}]
[{"$f":"B169+1","v":50001},100000,0.4,{"$f":"B169","v":50000},{"$f":"E169+(B170-B169)*C170","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B170+1","v":100001},null,0.5,100000,{"$f":"IF(J168=0,0,E170)","v":27600},0.12,0,{"$f":"H164","v":75000},{"$f":"IF(H167>H171,H167-H171,0)","v":9975500},{"$f":"IF(I171>0,ROUND(I171*I167,0),0)","v":4987750},{"$f":"I171-J171","v":4987750},{"$f":"IF(H169>0,ROUND(H169*L167,0),0)","v":600342},{"$f":"IF(K171>L171,0,L171-K171)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,22000,0,0,0,0,0,{"$f":"H153","v":10050500},{"$f":"VLOOKUP(H174,A174:C178,3)","v":0.5},{"$f":"INDEX(D174:D178,MATCH(I174,C174:C178,0))","v":100000},{"$f":"INDEX(E174:E178,MATCH(I174,C174:C178,0))","v":27600},{"$f":"IF(H174>H178,VLOOKUP(H174,A174:F178,6),0)","v":0.12},{"$f":"VLOOKUP(H174,A174:G178,7)","v":0}]
[{"$f":"B174+1","v":22001},30000,0.2,{"$f":"B174","v":22000},{"$f":"(B175-B174)*C175","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B175+1","v":30001},50000,0.3,{"$f":"B175","v":30000},{"$f":"E175+(B176-B175)*C176","v":7600},0,0,{"$f":"IF(I174=C178,E177+ROUND((H174-J174),0)*I174,IF(I174=C177,E176+ROUND((H174-J174)*I174,0),IF(I174=C176,E175+ROUND((H174-J174)*I174,0),IF(I174=C175,E174+ROUND((H174-J174)*I174,0),E173+ROUND((H174-J174)*I174,0)))))","v":5002850},{"$f":"MIN(K178:L178)","v":600342},{"$f":"ROUND(SUM(H176+I176)*M174,0)","v":0},{"$f":"SUM(H176:J176)","v":5603192}]
[{"$f":"B176+1","v":50001},100000,0.4,{"$f":"B176","v":50000},{"$f":"E176+(B177-B176)*C177","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B177+1","v":100001},null,0.5,100000,{"$f":"IF(J175=0,0,E177)","v":27600},0.12,0,{"$f":"H171","v":75000},{"$f":"IF(H174>H178,H174-H178,0)","v":9975500},{"$f":"IF(I178>0,ROUND(I178*I174,0),0)","v":4987750},{"$f":"I178-J178","v":4987750},{"$f":"IF(H176>0,ROUND(H176*L174,0),0)","v":600342},{"$f":"IF(K178>L178,0,L178-K178)","v":0}]
[null,null,1991,{"$f":"C179+1","v":1992},null,"1991-92"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C179","v":1991},{"$f":"D179","v":1992}]
[0,22000,0,0,0,0,0,{"$f":"$E$4","v":10050500},{"$f":"VLOOKUP(H182,A182:C186,3)","v":0.5},{"$f":"INDEX(D182:D186,MATCH(I182,C182:C186,0))","v":100000},{"$f":"INDEX(E182:E186,MATCH(I182,C182:C186,0))","v":27600},{"$f":"IF(H182>H186,VLOOKUP(H182,A182:F186,6),0)","v":0.12},{"$f":"VLOOKUP(H182,A182:G186,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B182,IF($E$3=\"Female\",B189,IF($E$3=\"Senior Citizen\",B196,B203)))","v":22000},0]
[{"$f":"B182+1","v":22001},30000,0.2,{"$f":"B182","v":22000},{"$f":"(B183-B182)*C183","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O182+1","v":22001},30000,0.2]
[{"$f":"B183+1","v":30001},50000,0.3,{"$f":"B183","v":30000},{"$f":"E183+(B184-B183)*C184","v":7600},0,0,{"$f":"IF(I182=C186,E185+ROUND((H182-J182),0)*I182,IF(I182=C185,E184+ROUND((H182-J182)*I182,0),IF(I182=C184,E183+ROUND((H182-J182)*I182,0),IF(I182=C183,E182+ROUND((H182-J182)*I182,0),E181+ROUND((H182-J182)*I182,0)))))","v":5002850},{"$f":"MIN(K186:L186)","v":600342},{"$f":"ROUND(SUM(H184+I184)*M182,0)","v":0},{"$f":"SUM(H184:J184)","v":5603192},null,null,{"$f":"O183+1","v":30001},50000,0.3]
[{"$f":"B184+1","v":50001},100000,0.4,{"$f":"B184","v":50000},{"$f":"E184+(B185-B184)*C185","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O184+1","v":50001},100000,0.4]
[{"$f":"B185+1","v":100001},null,0.5,100000,{"$f":"IF(J183=0,0,E185)","v":27600},0.12,0,100000,{"$f":"IF(H182>H186,H182-H186,0)","v":9950500},{"$f":"IF(I186>0,ROUND(I186*I182,0),0)","v":4975250},{"$f":"I186-J186","v":4975250},{"$f":"IF(H184>0,ROUND(H184*L182,0),0)","v":600342},{"$f":"IF(K186>L186,0,L186-K186)","v":0},{"$f":"O185+1","v":100001},0,0.5]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H184,IF($E$3=\"Female\",H191,IF($E$3=\"Senior Citizen\",H198,H205)))","v":5002850}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I184,IF($E$3=\"Female\",I191,IF($E$3=\"Senior Citizen\",I198,I205)))","v":600342}]
[0,22000,0,0,0,0,0,{"$f":"H182","v":10050500},{"$f":"VLOOKUP(H189,A189:C193,3)","v":0.5},{"$f":"INDEX(D189:D193,MATCH(I189,C189:C193,0))","v":100000},{"$f":"INDEX(E189:E193,MATCH(I189,C189:C193,0))","v":27600},{"$f":"IF(H189>H193,VLOOKUP(H189,A189:F193,6),0)","v":0.12},{"$f":"VLOOKUP(H189,A189:G193,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J184,IF($E$3=\"Female\",J191,IF($E$3=\"Senior Citizen\",J198,J205)))","v":0}]
[{"$f":"B189+1","v":22001},30000,0.2,{"$f":"B189","v":22000},{"$f":"(B190-B189)*C190","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K184,IF($E$3=\"Female\",K191,IF($E$3=\"Senior Citizen\",K198,K205)))","v":5603192}]
[{"$f":"B190+1","v":30001},50000,0.3,{"$f":"B190","v":30000},{"$f":"E190+(B191-B190)*C191","v":7600},0,0,{"$f":"IF(I189=C193,E192+ROUND((H189-J189),0)*I189,IF(I189=C192,E191+ROUND((H189-J189)*I189,0),IF(I189=C191,E190+ROUND((H189-J189)*I189,0),IF(I189=C190,E189+ROUND((H189-J189)*I189,0),E188+ROUND((H189-J189)*I189,0)))))","v":5002850},{"$f":"MIN(K193:L193)","v":600342},{"$f":"ROUND(SUM(H191+I191)*M189,0)","v":0},{"$f":"SUM(H191:J191)","v":5603192},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A181,IF($E$3=\"Female\",A188,IF($E$3=\"Senior Citizen\",A195,A202)))","v":"Not defined"}]
[{"$f":"B191+1","v":50001},100000,0.4,{"$f":"B191","v":50000},{"$f":"E191+(B192-B191)*C192","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M186,IF($E$3=\"Female\",M193,IF($E$3=\"Senior Citizen\",M200,M207)))","v":0}]
[{"$f":"B192+1","v":100001},null,0.5,100000,{"$f":"IF(J190=0,0,E192)","v":27600},0.12,0,{"$f":"H186","v":100000},{"$f":"IF(H189>H193,H189-H193,0)","v":9950500},{"$f":"IF(I193>0,ROUND(I193*I189,0),0)","v":4975250},{"$f":"I193-J193","v":4975250},{"$f":"IF(H191>0,ROUND(H191*L189,0),0)","v":600342},{"$f":"IF(K193>L193,0,L193-K193)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K184,IF($E$3=\"Female\",K191,IF($E$3=\"Senior Citizen\",K198,K205)))","v":5603192}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,22000,0,0,0,0,0,{"$f":"H182","v":10050500},{"$f":"VLOOKUP(H196,A196:C200,3)","v":0.5},{"$f":"INDEX(D196:D200,MATCH(I196,C196:C200,0))","v":100000},{"$f":"INDEX(E196:E200,MATCH(I196,C196:C200,0))","v":27600},{"$f":"IF(H196>H200,VLOOKUP(H196,A196:F200,6),0)","v":0.12},{"$f":"VLOOKUP(H196,A196:G200,7)","v":0}]
[{"$f":"B196+1","v":22001},30000,0.2,{"$f":"B196","v":22000},{"$f":"(B197-B196)*C197","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B197+1","v":30001},50000,0.3,{"$f":"B197","v":30000},{"$f":"E197+(B198-B197)*C198","v":7600},0,0,{"$f":"IF(I196=C200,E199+ROUND((H196-J196),0)*I196,IF(I196=C199,E198+ROUND((H196-J196)*I196,0),IF(I196=C198,E197+ROUND((H196-J196)*I196,0),IF(I196=C197,E196+ROUND((H196-J196)*I196,0),E195+ROUND((H196-J196)*I196,0)))))","v":5002850},{"$f":"MIN(K200:L200)","v":600342},{"$f":"ROUND(SUM(H198+I198)*M196,0)","v":0},{"$f":"SUM(H198:J198)","v":5603192}]
[{"$f":"B198+1","v":50001},100000,0.4,{"$f":"B198","v":50000},{"$f":"E198+(B199-B198)*C199","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B199+1","v":100001},null,0.5,100000,{"$f":"IF(J197=0,0,E199)","v":27600},0.12,0,{"$f":"H193","v":100000},{"$f":"IF(H196>H200,H196-H200,0)","v":9950500},{"$f":"IF(I200>0,ROUND(I200*I196,0),0)","v":4975250},{"$f":"I200-J200","v":4975250},{"$f":"IF(H198>0,ROUND(H198*L196,0),0)","v":600342},{"$f":"IF(K200>L200,0,L200-K200)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,22000,0,0,0,0,0,{"$f":"H182","v":10050500},{"$f":"VLOOKUP(H203,A203:C207,3)","v":0.5},{"$f":"INDEX(D203:D207,MATCH(I203,C203:C207,0))","v":100000},{"$f":"INDEX(E203:E207,MATCH(I203,C203:C207,0))","v":27600},{"$f":"IF(H203>H207,VLOOKUP(H203,A203:F207,6),0)","v":0.12},{"$f":"VLOOKUP(H203,A203:G207,7)","v":0}]
[{"$f":"B203+1","v":22001},30000,0.2,{"$f":"B203","v":22000},{"$f":"(B204-B203)*C204","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B204+1","v":30001},50000,0.3,{"$f":"B204","v":30000},{"$f":"E204+(B205-B204)*C205","v":7600},0,0,{"$f":"IF(I203=C207,E206+ROUND((H203-J203),0)*I203,IF(I203=C206,E205+ROUND((H203-J203)*I203,0),IF(I203=C205,E204+ROUND((H203-J203)*I203,0),IF(I203=C204,E203+ROUND((H203-J203)*I203,0),E202+ROUND((H203-J203)*I203,0)))))","v":5002850},{"$f":"MIN(K207:L207)","v":600342},{"$f":"ROUND(SUM(H205+I205)*M203,0)","v":0},{"$f":"SUM(H205:J205)","v":5603192}]
[{"$f":"B205+1","v":50001},100000,0.4,{"$f":"B205","v":50000},{"$f":"E205+(B206-B205)*C206","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B206+1","v":100001},null,0.5,100000,{"$f":"IF(J204=0,0,E206)","v":27600},0.12,0,{"$f":"H200","v":100000},{"$f":"IF(H203>H207,H203-H207,0)","v":9950500},{"$f":"IF(I207>0,ROUND(I207*I203,0),0)","v":4975250},{"$f":"I207-J207","v":4975250},{"$f":"IF(H205>0,ROUND(H205*L203,0),0)","v":600342},{"$f":"IF(K207>L207,0,L207-K207)","v":0}]
[null,null,1992,{"$f":"C208+1","v":1993},null,"1992-93"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C208","v":1992},{"$f":"D208","v":1993}]
[0,28000,0,0,0,0,0,{"$f":"$E$4","v":10050500},{"$f":"VLOOKUP(H211,A211:C215,3)","v":0.4},{"$f":"INDEX(D211:D215,MATCH(I211,C211:C215,0))","v":100000},{"$f":"INDEX(E211:E215,MATCH(I211,C211:C215,0))","v":19400},{"$f":"IF(H211>H215,VLOOKUP(H211,A211:F215,6),0)","v":0.12},{"$f":"VLOOKUP(H211,A211:G215,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B211,IF($E$3=\"Female\",B218,IF($E$3=\"Senior Citizen\",B225,B232)))","v":28000},0]
[{"$f":"B211+1","v":28001},50000,0.2,{"$f":"B211","v":28000},{"$f":"(B212-B211)*C212","v":4400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O211+1","v":28001},50000,0.2]
[{"$f":"B212+1","v":50001},100000,0.3,{"$f":"B212","v":50000},{"$f":"E212+(B213-B212)*C213","v":19400},0,0,{"$f":"IF(I211=C215,E214+ROUND((H211-J211),0)*I211,IF(I211=C214,E213+ROUND((H211-J211)*I211,0),IF(I211=C213,E212+ROUND((H211-J211)*I211,0),IF(I211=C212,E211+ROUND((H211-J211)*I211,0),E210+ROUND((H211-J211)*I211,0)))))","v":3999600},{"$f":"MIN(K215:L215)","v":479952},{"$f":"ROUND(SUM(H213+I213)*M211,0)","v":0},{"$f":"SUM(H213:J213)","v":4479552},null,null,{"$f":"O212+1","v":50001},100000,0.3]
[{"$f":"B213+1","v":100001},null,0.4,{"$f":"B213","v":100000},{"$f":"IF(J211=0,0,E213)","v":19400},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O213+1","v":100001},0,0.4]
["Surcharge Limit",null,null,100000,null,0.12,0,100000,{"$f":"IF(H211>H215,H211-H215,0)","v":9950500},{"$f":"IF(I215>0,ROUND(I215*I211,0),0)","v":3980200},{"$f":"I215-J215","v":5970300},{"$f":"IF(H213>0,ROUND(H213*L211,0),0)","v":479952},{"$f":"IF(K215>L215,0,L215-K215)","v":0},{"$f":"O214+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H213,IF($E$3=\"Female\",H220,IF($E$3=\"Senior Citizen\",H227,H234)))","v":3999600}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I213,IF($E$3=\"Female\",I220,IF($E$3=\"Senior Citizen\",I227,I234)))","v":479952}]
[0,28000,0,0,0,0,0,{"$f":"H211","v":10050500},{"$f":"VLOOKUP(H218,A218:C222,3)","v":0.4},{"$f":"INDEX(D218:D222,MATCH(I218,C218:C222,0))","v":100000},{"$f":"INDEX(E218:E222,MATCH(I218,C218:C222,0))","v":19400},{"$f":"IF(H218>H222,VLOOKUP(H218,A218:F222,6),0)","v":0.12},{"$f":"VLOOKUP(H218,A218:G222,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J213,IF($E$3=\"Female\",J220,IF($E$3=\"Senior Citizen\",J227,J234)))","v":0}]
[{"$f":"B218+1","v":28001},50000,0.2,{"$f":"B218","v":28000},{"$f":"(B219-B218)*C219","v":4400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K213,IF($E$3=\"Female\",K220,IF($E$3=\"Senior Citizen\",K227,K234)))","v":4479552}]
[{"$f":"B219+1","v":50001},100000,0.3,{"$f":"B219","v":50000},{"$f":"E219+(B220-B219)*C220","v":19400},0,0,{"$f":"IF(I218=C222,E221+ROUND((H218-J218),0)*I218,IF(I218=C221,E220+ROUND((H218-J218)*I218,0),IF(I218=C220,E219+ROUND((H218-J218)*I218,0),IF(I218=C219,E218+ROUND((H218-J218)*I218,0),E217+ROUND((H218-J218)*I218,0)))))","v":3999600},{"$f":"MIN(K222:L222)","v":479952},{"$f":"ROUND(SUM(H220+I220)*M218,0)","v":0},{"$f":"SUM(H220:J220)","v":4479552},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A210,IF($E$3=\"Female\",A217,IF($E$3=\"Senior Citizen\",A224,A231)))","v":"Not defined"}]
[{"$f":"B220+1","v":100001},null,0.4,{"$f":"B220","v":100000},{"$f":"IF(J218=0,0,E220)","v":19400},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M215,IF($E$3=\"Female\",M222,IF($E$3=\"Senior Citizen\",M229,M236)))","v":0}]
["Surcharge Limit",null,null,100000,null,0.12,0,{"$f":"H215","v":100000},{"$f":"IF(H218>H222,H218-H222,0)","v":9950500},{"$f":"IF(I222>0,ROUND(I222*I218,0),0)","v":3980200},{"$f":"I222-J222","v":5970300},{"$f":"IF(H220>0,ROUND(H220*L218,0),0)","v":479952},{"$f":"IF(K222>L222,0,L222-K222)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K213,IF($E$3=\"Female\",K220,IF($E$3=\"Senior Citizen\",K227,K234)))","v":4479552}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,28000,0,0,0,0,0,{"$f":"H211","v":10050500},{"$f":"VLOOKUP(H225,A225:C229,3)","v":0.4},{"$f":"INDEX(D225:D229,MATCH(I225,C225:C229,0))","v":100000},{"$f":"INDEX(E225:E229,MATCH(I225,C225:C229,0))","v":19400},{"$f":"IF(H225>H229,VLOOKUP(H225,A225:F229,6),0)","v":0.12},{"$f":"VLOOKUP(H225,A225:G229,7)","v":0}]
[{"$f":"B225+1","v":28001},50000,0.2,{"$f":"B225","v":28000},{"$f":"(B226-B225)*C226","v":4400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B226+1","v":50001},100000,0.3,{"$f":"B226","v":50000},{"$f":"E226+(B227-B226)*C227","v":19400},0,0,{"$f":"IF(I225=C229,E228+ROUND((H225-J225),0)*I225,IF(I225=C228,E227+ROUND((H225-J225)*I225,0),IF(I225=C227,E226+ROUND((H225-J225)*I225,0),IF(I225=C226,E225+ROUND((H225-J225)*I225,0),E224+ROUND((H225-J225)*I225,0)))))","v":3999600},{"$f":"MIN(K229:L229)","v":479952},{"$f":"ROUND(SUM(H227+I227)*M225,0)","v":0},{"$f":"SUM(H227:J227)","v":4479552}]
[{"$f":"B227+1","v":100001},null,0.4,{"$f":"B227","v":100000},{"$f":"IF(J225=0,0,E227)","v":19400},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,100000,null,0.12,0,{"$f":"H222","v":100000},{"$f":"IF(H225>H229,H225-H229,0)","v":9950500},{"$f":"IF(I229>0,ROUND(I229*I225,0),0)","v":3980200},{"$f":"I229-J229","v":5970300},{"$f":"IF(H227>0,ROUND(H227*L225,0),0)","v":479952},{"$f":"IF(K229>L229,0,L229-K229)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,28000,0,0,0,0,0,{"$f":"H211","v":10050500},{"$f":"VLOOKUP(H232,A232:C236,3)","v":0.4},{"$f":"INDEX(D232:D236,MATCH(I232,C232:C236,0))","v":100000},{"$f":"INDEX(E232:E236,MATCH(I232,C232:C236,0))","v":19400},{"$f":"IF(H232>H236,VLOOKUP(H232,A232:F236,6),0)","v":0.12},{"$f":"VLOOKUP(H232,A232:G236,7)","v":0}]
[{"$f":"B232+1","v":28001},50000,0.2,{"$f":"B232","v":28000},{"$f":"(B233-B232)*C233","v":4400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B233+1","v":50001},100000,0.3,{"$f":"B233","v":50000},{"$f":"E233+(B234-B233)*C234","v":19400},0,0,{"$f":"IF(I232=C236,E235+ROUND((H232-J232),0)*I232,IF(I232=C235,E234+ROUND((H232-J232)*I232,0),IF(I232=C234,E233+ROUND((H232-J232)*I232,0),IF(I232=C233,E232+ROUND((H232-J232)*I232,0),E231+ROUND((H232-J232)*I232,0)))))","v":3999600},{"$f":"MIN(K236:L236)","v":479952},{"$f":"ROUND(SUM(H234+I234)*M232,0)","v":0},{"$f":"SUM(H234:J234)","v":4479552}]
[{"$f":"B234+1","v":100001},null,0.4,{"$f":"B234","v":100000},{"$f":"IF(J232=0,0,E234)","v":19400},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,100000,null,0.12,0,{"$f":"H229","v":100000},{"$f":"IF(H232>H236,H232-H236,0)","v":9950500},{"$f":"IF(I236>0,ROUND(I236*I232,0),0)","v":3980200},{"$f":"I236-J236","v":5970300},{"$f":"IF(H234>0,ROUND(H234*L232,0),0)","v":479952},{"$f":"IF(K236>L236,0,L236-K236)","v":0}]
[null,null,1993,{"$f":"C237+1","v":1994},null,"1993-94"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C237","v":1993},{"$f":"D237","v":1994}]
[0,30000,0,0,0,0,0,{"$f":"$E$4","v":10050500},{"$f":"VLOOKUP(H240,A240:C244,3)","v":0.4},{"$f":"INDEX(D240:D244,MATCH(I240,C240:C244,0))","v":100000},{"$f":"INDEX(E240:E244,MATCH(I240,C240:C244,0))","v":19000},{"$f":"IF(H240>H244,VLOOKUP(H240,A240:F244,6),0)","v":0.12},{"$f":"VLOOKUP(H240,A240:G244,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B240,IF($E$3=\"Female\",B247,IF($E$3=\"Senior Citizen\",B254,B261)))","v":30000},0]
[{"$f":"B240+1","v":30001},50000,0.2,{"$f":"B240","v":30000},{"$f":"(B241-B240)*C241","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O240+1","v":30001},50000,0.2]
[{"$f":"B241+1","v":50001},100000,0.3,{"$f":"B241","v":50000},{"$f":"E241+(B242-B241)*C242","v":19000},0.12,0,{"$f":"IF(I240=C244,E243+ROUND((H240-J240),0)*I240,IF(I240=C243,E242+ROUND((H240-J240)*I240,0),IF(I240=C242,E241+ROUND((H240-J240)*I240,0),IF(I240=C241,E240+ROUND((H240-J240)*I240,0),E239+ROUND((H240-J240)*I240,0)))))","v":3999200},{"$f":"MIN(K244:L244)","v":479904},{"$f":"ROUND(SUM(H242+I242)*M240,0)","v":0},{"$f":"SUM(H242:J242)","v":4479104},null,null,{"$f":"O241+1","v":50001},100000,0.3]
[{"$f":"B242+1","v":100001},null,0.4,{"$f":"B242","v":100000},{"$f":"IF(J240=0,0,E242)","v":19000},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O242+1","v":100001},0,0.4]
["Surcharge Limit",null,null,100000,null,null,null,100000,{"$f":"IF(H240>H244,H240-H244,0)","v":9950500},{"$f":"IF(I244>0,ROUND(I244*I240,0),0)","v":3980200},{"$f":"I244-J244","v":5970300},{"$f":"IF(H242>0,ROUND(H242*L240,0),0)","v":479904},{"$f":"IF(K244>L244,0,L244-K244)","v":0},{"$f":"O243+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H242,IF($E$3=\"Female\",H249,IF($E$3=\"Senior Citizen\",H256,H263)))","v":3999200}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I242,IF($E$3=\"Female\",I249,IF($E$3=\"Senior Citizen\",I256,I263)))","v":479904}]
[0,30000,0,0,0,0,0,{"$f":"H240","v":10050500},{"$f":"VLOOKUP(H247,A247:C251,3)","v":0.4},{"$f":"INDEX(D247:D251,MATCH(I247,C247:C251,0))","v":100000},{"$f":"INDEX(E247:E251,MATCH(I247,C247:C251,0))","v":19000},{"$f":"IF(H247>H251,VLOOKUP(H247,A247:F251,6),0)","v":0.12},{"$f":"VLOOKUP(H247,A247:G251,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J242,IF($E$3=\"Female\",J249,IF($E$3=\"Senior Citizen\",J256,J263)))","v":0}]
[{"$f":"B247+1","v":30001},50000,0.2,{"$f":"B247","v":30000},{"$f":"(B248-B247)*C248","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K242,IF($E$3=\"Female\",K249,IF($E$3=\"Senior Citizen\",K256,K263)))","v":4479104}]
[{"$f":"B248+1","v":50001},100000,0.3,{"$f":"B248","v":50000},{"$f":"E248+(B249-B248)*C249","v":19000},0.12,0,{"$f":"IF(I247=C251,E250+ROUND((H247-J247),0)*I247,IF(I247=C250,E249+ROUND((H247-J247)*I247,0),IF(I247=C249,E248+ROUND((H247-J247)*I247,0),IF(I247=C248,E247+ROUND((H247-J247)*I247,0),E246+ROUND((H247-J247)*I247,0)))))","v":3999200},{"$f":"MIN(K251:L251)","v":479904},{"$f":"ROUND(SUM(H249+I249)*M247,0)","v":0},{"$f":"SUM(H249:J249)","v":4479104},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A239,IF($E$3=\"Female\",A246,IF($E$3=\"Senior Citizen\",A253,A260)))","v":"Not defined"}]
[{"$f":"B249+1","v":100001},null,0.4,{"$f":"B249","v":100000},{"$f":"IF(J247=0,0,E249)","v":19000},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M244,IF($E$3=\"Female\",M251,IF($E$3=\"Senior Citizen\",M258,M265)))","v":0}]
["Surcharge Limit",null,null,100000,null,null,null,{"$f":"H244","v":100000},{"$f":"IF(H247>H251,H247-H251,0)","v":9950500},{"$f":"IF(I251>0,ROUND(I251*I247,0),0)","v":3980200},{"$f":"I251-J251","v":5970300},{"$f":"IF(H249>0,ROUND(H249*L247,0),0)","v":479904},{"$f":"IF(K251>L251,0,L251-K251)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K242,IF($E$3=\"Female\",K249,IF($E$3=\"Senior Citizen\",K256,K263)))","v":4479104}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,30000,0,0,0,0,0,{"$f":"H240","v":10050500},{"$f":"VLOOKUP(H254,A254:C258,3)","v":0.4},{"$f":"INDEX(D254:D258,MATCH(I254,C254:C258,0))","v":100000},{"$f":"INDEX(E254:E258,MATCH(I254,C254:C258,0))","v":19000},{"$f":"IF(H254>H258,VLOOKUP(H254,A254:F258,6),0)","v":0.12},{"$f":"VLOOKUP(H254,A254:G258,7)","v":0}]
[{"$f":"B254+1","v":30001},50000,0.2,{"$f":"B254","v":30000},{"$f":"(B255-B254)*C255","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B255+1","v":50001},100000,0.3,{"$f":"B255","v":50000},{"$f":"E255+(B256-B255)*C256","v":19000},0.12,0,{"$f":"IF(I254=C258,E257+ROUND((H254-J254),0)*I254,IF(I254=C257,E256+ROUND((H254-J254)*I254,0),IF(I254=C256,E255+ROUND((H254-J254)*I254,0),IF(I254=C255,E254+ROUND((H254-J254)*I254,0),E253+ROUND((H254-J254)*I254,0)))))","v":3999200},{"$f":"MIN(K258:L258)","v":479904},{"$f":"ROUND(SUM(H256+I256)*M254,0)","v":0},{"$f":"SUM(H256:J256)","v":4479104}]
[{"$f":"B256+1","v":100001},null,0.4,{"$f":"B256","v":100000},{"$f":"IF(J254=0,0,E256)","v":19000},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,100000,null,null,null,{"$f":"H251","v":100000},{"$f":"IF(H254>H258,H254-H258,0)","v":9950500},{"$f":"IF(I258>0,ROUND(I258*I254,0),0)","v":3980200},{"$f":"I258-J258","v":5970300},{"$f":"IF(H256>0,ROUND(H256*L254,0),0)","v":479904},{"$f":"IF(K258>L258,0,L258-K258)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,30000,0,0,0,0,0,{"$f":"H240","v":10050500},{"$f":"VLOOKUP(H261,A261:C265,3)","v":0.4},{"$f":"INDEX(D261:D265,MATCH(I261,C261:C265,0))","v":100000},{"$f":"INDEX(E261:E265,MATCH(I261,C261:C265,0))","v":19000},{"$f":"IF(H261>H265,VLOOKUP(H261,A261:F265,6),0)","v":0.12},{"$f":"VLOOKUP(H261,A261:G265,7)","v":0}]
[{"$f":"B261+1","v":30001},50000,0.2,{"$f":"B261","v":30000},{"$f":"(B262-B261)*C262","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B262+1","v":50001},100000,0.3,{"$f":"B262","v":50000},{"$f":"E262+(B263-B262)*C263","v":19000},0.12,0,{"$f":"IF(I261=C265,E264+ROUND((H261-J261),0)*I261,IF(I261=C264,E263+ROUND((H261-J261)*I261,0),IF(I261=C263,E262+ROUND((H261-J261)*I261,0),IF(I261=C262,E261+ROUND((H261-J261)*I261,0),E260+ROUND((H261-J261)*I261,0)))))","v":3999200},{"$f":"MIN(K265:L265)","v":479904},{"$f":"ROUND(SUM(H263+I263)*M261,0)","v":0},{"$f":"SUM(H263:J263)","v":4479104}]
[{"$f":"B263+1","v":100001},null,0.4,{"$f":"B263","v":100000},{"$f":"IF(J261=0,0,E263)","v":19000},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,100000,null,null,null,{"$f":"H258","v":100000},{"$f":"IF(H261>H265,H261-H265,0)","v":9950500},{"$f":"IF(I265>0,ROUND(I265*I261,0),0)","v":3980200},{"$f":"I265-J265","v":5970300},{"$f":"IF(H263>0,ROUND(H263*L261,0),0)","v":479904},{"$f":"IF(K265>L265,0,L265-K265)","v":0}]
[null,null,1994,{"$f":"C266+1","v":1995},null,"1994-95"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C266","v":1994},{"$f":"D266","v":1995}]
[0,35000,0,0,0,0,0,{"$f":"$E$4","v":10050500},{"$f":"VLOOKUP(H269,A269:C273,3)","v":0.4},{"$f":"INDEX(D269:D273,MATCH(I269,C269:C273,0))","v":120000},{"$f":"INDEX(E269:E273,MATCH(I269,C269:C273,0))","v":23000},{"$f":"IF(H269>H273,VLOOKUP(H269,A269:F273,6),0)","v":0},{"$f":"VLOOKUP(H269,A269:G273,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B269,IF($E$3=\"Female\",B276,IF($E$3=\"Senior Citizen\",B283,B290)))","v":35000},0]
[{"$f":"B269+1","v":35001},60000,0.2,{"$f":"B269","v":35000},{"$f":"(B270-B269)*C270","v":5000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O269+1","v":35001},60000,0.2]
[{"$f":"B270+1","v":60001},120000,0.3,{"$f":"B270","v":60000},{"$f":"E270+(B271-B270)*C271","v":23000},0,0,{"$f":"IF(I269=C273,E272+ROUND((H269-J269),0)*I269,IF(I269=C272,E271+ROUND((H269-J269)*I269,0),IF(I269=C271,E270+ROUND((H269-J269)*I269,0),IF(I269=C270,E269+ROUND((H269-J269)*I269,0),E268+ROUND((H269-J269)*I269,0)))))","v":3995200},{"$f":"MIN(K273:L273)","v":0},{"$f":"ROUND(SUM(H271+I271)*M269,0)","v":0},{"$f":"SUM(H271:J271)","v":3995200},null,null,{"$f":"O270+1","v":60001},120000,0.3]
[{"$f":"B271+1","v":120001},null,0.4,{"$f":"B271","v":120000},{"$f":"IF(J269=0,0,E271)","v":23000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O271+1","v":120001},0,0.4]
["Surcharge Limit",null,null,null,null,null,null,0,{"$f":"IF(H269>H273,H269-H273,0)","v":10050500},{"$f":"IF(I273>0,ROUND(I273*I269,0),0)","v":4020200},{"$f":"I273-J273","v":6030300},{"$f":"IF(H271>0,ROUND(H271*L269,0),0)","v":0},{"$f":"IF(K273>L273,0,L273-K273)","v":0},{"$f":"O272+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H271,IF($E$3=\"Female\",H278,IF($E$3=\"Senior Citizen\",H285,H292)))","v":3995200}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I271,IF($E$3=\"Female\",I278,IF($E$3=\"Senior Citizen\",I285,I292)))","v":0}]
[0,35000,0,0,0,0,0,{"$f":"H269","v":10050500},{"$f":"VLOOKUP(H276,A276:C280,3)","v":0.4},{"$f":"INDEX(D276:D280,MATCH(I276,C276:C280,0))","v":120000},{"$f":"INDEX(E276:E280,MATCH(I276,C276:C280,0))","v":23000},{"$f":"IF(H276>H280,VLOOKUP(H276,A276:F280,6),0)","v":0},{"$f":"VLOOKUP(H276,A276:G280,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J271,IF($E$3=\"Female\",J278,IF($E$3=\"Senior Citizen\",J285,J292)))","v":0}]
[{"$f":"B276+1","v":35001},60000,0.2,{"$f":"B276","v":35000},{"$f":"(B277-B276)*C277","v":5000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K271,IF($E$3=\"Female\",K278,IF($E$3=\"Senior Citizen\",K285,K292)))","v":3995200}]
[{"$f":"B277+1","v":60001},120000,0.3,{"$f":"B277","v":60000},{"$f":"E277+(B278-B277)*C278","v":23000},0,0,{"$f":"IF(I276=C280,E279+ROUND((H276-J276),0)*I276,IF(I276=C279,E278+ROUND((H276-J276)*I276,0),IF(I276=C278,E277+ROUND((H276-J276)*I276,0),IF(I276=C277,E276+ROUND((H276-J276)*I276,0),E275+ROUND((H276-J276)*I276,0)))))","v":3995200},{"$f":"MIN(K280:L280)","v":0},{"$f":"ROUND(SUM(H278+I278)*M276,0)","v":0},{"$f":"SUM(H278:J278)","v":3995200},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A268,IF($E$3=\"Female\",A275,IF($E$3=\"Senior Citizen\",A282,A289)))","v":"Not defined"}]
[{"$f":"B278+1","v":120001},null,0.4,{"$f":"B278","v":120000},{"$f":"IF(J276=0,0,E278)","v":23000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M273,IF($E$3=\"Female\",M280,IF($E$3=\"Senior Citizen\",M287,M294)))","v":0}]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H273","v":0},{"$f":"IF(H276>H280,H276-H280,0)","v":10050500},{"$f":"IF(I280>0,ROUND(I280*I276,0),0)","v":4020200},{"$f":"I280-J280","v":6030300},{"$f":"IF(H278>0,ROUND(H278*L276,0),0)","v":0},{"$f":"IF(K280>L280,0,L280-K280)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K271,IF($E$3=\"Female\",K278,IF($E$3=\"Senior Citizen\",K285,K292)))","v":3995200}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,35000,0,0,0,0,0,{"$f":"H269","v":10050500},{"$f":"VLOOKUP(H283,A283:C287,3)","v":0.4},{"$f":"INDEX(D283:D287,MATCH(I283,C283:C287,0))","v":120000},{"$f":"INDEX(E283:E287,MATCH(I283,C283:C287,0))","v":23000},{"$f":"IF(H283>H287,VLOOKUP(H283,A283:F287,6),0)","v":0},{"$f":"VLOOKUP(H283,A283:G287,7)","v":0}]
[{"$f":"B283+1","v":35001},60000,0.2,{"$f":"B283","v":35000},{"$f":"(B284-B283)*C284","v":5000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B284+1","v":60001},120000,0.3,{"$f":"B284","v":60000},{"$f":"E284+(B285-B284)*C285","v":23000},0,0,{"$f":"IF(I283=C287,E286+ROUND((H283-J283),0)*I283,IF(I283=C286,E285+ROUND((H283-J283)*I283,0),IF(I283=C285,E284+ROUND((H283-J283)*I283,0),IF(I283=C284,E283+ROUND((H283-J283)*I283,0),E282+ROUND((H283-J283)*I283,0)))))","v":3995200},{"$f":"MIN(K287:L287)","v":0},{"$f":"ROUND(SUM(H285+I285)*M283,0)","v":0},{"$f":"SUM(H285:J285)","v":3995200}]
[{"$f":"B285+1","v":120001},null,0.4,{"$f":"B285","v":120000},{"$f":"IF(J283=0,0,E285)","v":23000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H280","v":0},{"$f":"IF(H283>H287,H283-H287,0)","v":10050500},{"$f":"IF(I287>0,ROUND(I287*I283,0),0)","v":4020200},{"$f":"I287-J287","v":6030300},{"$f":"IF(H285>0,ROUND(H285*L283,0),0)","v":0},{"$f":"IF(K287>L287,0,L287-K287)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,35000,0,0,0,0,0,{"$f":"H269","v":10050500},{"$f":"VLOOKUP(H290,A290:C294,3)","v":0.4},{"$f":"INDEX(D290:D294,MATCH(I290,C290:C294,0))","v":120000},{"$f":"INDEX(E290:E294,MATCH(I290,C290:C294,0))","v":23000},{"$f":"IF(H290>H294,VLOOKUP(H290,A290:F294,6),0)","v":0},{"$f":"VLOOKUP(H290,A290:G294,7)","v":0}]
[{"$f":"B290+1","v":35001},60000,0.2,{"$f":"B290","v":35000},{"$f":"(B291-B290)*C291","v":5000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B291+1","v":60001},120000,0.3,{"$f":"B291","v":60000},{"$f":"E291+(B292-B291)*C292","v":23000},0,0,{"$f":"IF(I290=C294,E293+ROUND((H290-J290),0)*I290,IF(I290=C293,E292+ROUND((H290-J290)*I290,0),IF(I290=C292,E291+ROUND((H290-J290)*I290,0),IF(I290=C291,E290+ROUND((H290-J290)*I290,0),E289+ROUND((H290-J290)*I290,0)))))","v":3995200},{"$f":"MIN(K294:L294)","v":0},{"$f":"ROUND(SUM(H292+I292)*M290,0)","v":0},{"$f":"SUM(H292:J292)","v":3995200}]
[{"$f":"B292+1","v":120001},null,0.4,{"$f":"B292","v":120000},{"$f":"IF(J290=0,0,E292)","v":23000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H287","v":0},{"$f":"IF(H290>H294,H290-H294,0)","v":10050500},{"$f":"IF(I294>0,ROUND(I294*I290,0),0)","v":4020200},{"$f":"I294-J294","v":6030300},{"$f":"IF(H292>0,ROUND(H292*L290,0),0)","v":0},{"$f":"IF(K294>L294,0,L294-K294)","v":0}]
[null,null,1995,{"$f":"C295+1","v":1996},null,"1995-96"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C295","v":1995},{"$f":"D295","v":1996}]
[0,40000,0,0,0,0,0,{"$f":"$E$4","v":10050500},{"$f":"VLOOKUP(H298,A298:C302,3)","v":0.4},{"$f":"INDEX(D298:D302,MATCH(I298,C298:C302,0))","v":120000},{"$f":"INDEX(E298:E302,MATCH(I298,C298:C302,0))","v":22000},{"$f":"IF(H298>H302,VLOOKUP(H298,A298:F302,6),0)","v":0},{"$f":"VLOOKUP(H298,A298:G302,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B298,IF($E$3=\"Female\",B305,IF($E$3=\"Senior Citizen\",B312,B319)))","v":40000},0]
[{"$f":"B298+1","v":40001},60000,0.2,{"$f":"B298","v":40000},{"$f":"(B299-B298)*C299","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O298+1","v":40001},60000,0.2]
[{"$f":"B299+1","v":60001},120000,0.3,{"$f":"B299","v":60000},{"$f":"E299+(B300-B299)*C300","v":22000},0,0,{"$f":"IF(I298=C302,E301+ROUND((H298-J298),0)*I298,IF(I298=C301,E300+ROUND((H298-J298)*I298,0),IF(I298=C300,E299+ROUND((H298-J298)*I298,0),IF(I298=C299,E298+ROUND((H298-J298)*I298,0),E297+ROUND((H298-J298)*I298,0)))))","v":3994200},{"$f":"MIN(K302:L302)","v":0},{"$f":"ROUND(SUM(H300+I300)*M298,0)","v":0},{"$f":"SUM(H300:J300)","v":3994200},null,null,{"$f":"O299+1","v":60001},120000,0.3]
[{"$f":"B300+1","v":120001},null,0.4,{"$f":"B300","v":120000},{"$f":"IF(J298=0,0,E300)","v":22000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O300+1","v":120001},0,0.4]
["Surcharge Limit",null,null,null,null,null,null,0,{"$f":"IF(H298>H302,H298-H302,0)","v":10050500},{"$f":"IF(I302>0,ROUND(I302*I298,0),0)","v":4020200},{"$f":"I302-J302","v":6030300},{"$f":"IF(H300>0,ROUND(H300*L298,0),0)","v":0},{"$f":"IF(K302>L302,0,L302-K302)","v":0},{"$f":"O301+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H300,IF($E$3=\"Female\",H307,IF($E$3=\"Senior Citizen\",H314,H321)))","v":3994200}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I300,IF($E$3=\"Female\",I307,IF($E$3=\"Senior Citizen\",I314,I321)))","v":0}]
[0,40000,0,0,0,0,0,{"$f":"H298","v":10050500},{"$f":"VLOOKUP(H305,A305:C309,3)","v":0.4},{"$f":"INDEX(D305:D309,MATCH(I305,C305:C309,0))","v":120000},{"$f":"INDEX(E305:E309,MATCH(I305,C305:C309,0))","v":22000},{"$f":"IF(H305>H309,VLOOKUP(H305,A305:F309,6),0)","v":0},{"$f":"VLOOKUP(H305,A305:G309,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J300,IF($E$3=\"Female\",J307,IF($E$3=\"Senior Citizen\",J314,J321)))","v":0}]
[{"$f":"B305+1","v":40001},60000,0.2,{"$f":"B305","v":40000},{"$f":"(B306-B305)*C306","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K300,IF($E$3=\"Female\",K307,IF($E$3=\"Senior Citizen\",K314,K321)))","v":3994200}]
[{"$f":"B306+1","v":60001},120000,0.3,{"$f":"B306","v":60000},{"$f":"E306+(B307-B306)*C307","v":22000},0,0,{"$f":"IF(I305=C309,E308+ROUND((H305-J305),0)*I305,IF(I305=C308,E307+ROUND((H305-J305)*I305,0),IF(I305=C307,E306+ROUND((H305-J305)*I305,0),IF(I305=C306,E305+ROUND((H305-J305)*I305,0),E304+ROUND((H305-J305)*I305,0)))))","v":3994200},{"$f":"MIN(K309:L309)","v":0},{"$f":"ROUND(SUM(H307+I307)*M305,0)","v":0},{"$f":"SUM(H307:J307)","v":3994200},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A297,IF($E$3=\"Female\",A304,IF($E$3=\"Senior Citizen\",A311,A318)))","v":"Not defined"}]
[{"$f":"B307+1","v":120001},null,0.4,{"$f":"B307","v":120000},{"$f":"IF(J305=0,0,E307)","v":22000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M302,IF($E$3=\"Female\",M309,IF($E$3=\"Senior Citizen\",M316,M323)))","v":0}]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H302","v":0},{"$f":"IF(H305>H309,H305-H309,0)","v":10050500},{"$f":"IF(I309>0,ROUND(I309*I305,0),0)","v":4020200},{"$f":"I309-J309","v":6030300},{"$f":"IF(H307>0,ROUND(H307*L305,0),0)","v":0},{"$f":"IF(K309>L309,0,L309-K309)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K300,IF($E$3=\"Female\",K307,IF($E$3=\"Senior Citizen\",K314,K321)))","v":3994200}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,40000,0,0,0,0,0,{"$f":"H298","v":10050500},{"$f":"VLOOKUP(H312,A312:C316,3)","v":0.4},{"$f":"INDEX(D312:D316,MATCH(I312,C312:C316,0))","v":120000},{"$f":"INDEX(E312:E316,MATCH(I312,C312:C316,0))","v":22000},{"$f":"IF(H312>H316,VLOOKUP(H312,A312:F316,6),0)","v":0},{"$f":"VLOOKUP(H312,A312:G316,7)","v":0}]
[{"$f":"B312+1","v":40001},60000,0.2,{"$f":"B312","v":40000},{"$f":"(B313-B312)*C313","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B313+1","v":60001},120000,0.3,{"$f":"B313","v":60000},{"$f":"E313+(B314-B313)*C314","v":22000},0,0,{"$f":"IF(I312=C316,E315+ROUND((H312-J312),0)*I312,IF(I312=C315,E314+ROUND((H312-J312)*I312,0),IF(I312=C314,E313+ROUND((H312-J312)*I312,0),IF(I312=C313,E312+ROUND((H312-J312)*I312,0),E311+ROUND((H312-J312)*I312,0)))))","v":3994200},{"$f":"MIN(K316:L316)","v":0},{"$f":"ROUND(SUM(H314+I314)*M312,0)","v":0},{"$f":"SUM(H314:J314)","v":3994200}]
[{"$f":"B314+1","v":120001},null,0.4,{"$f":"B314","v":120000},{"$f":"IF(J312=0,0,E314)","v":22000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H309","v":0},{"$f":"IF(H312>H316,H312-H316,0)","v":10050500},{"$f":"IF(I316>0,ROUND(I316*I312,0),0)","v":4020200},{"$f":"I316-J316","v":6030300},{"$f":"IF(H314>0,ROUND(H314*L312,0),0)","v":0},{"$f":"IF(K316>L316,0,L316-K316)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,40000,0,0,0,0,0,{"$f":"H298","v":10050500},{"$f":"VLOOKUP(H319,A319:C323,3)","v":0.4},{"$f":"INDEX(D319:D323,MATCH(I319,C319:C323,0))","v":120000},{"$f":"INDEX(E319:E323,MATCH(I319,C319:C323,0))","v":22000},{"$f":"IF(H319>H323,VLOOKUP(H319,A319:F323,6),0)","v":0},{"$f":"VLOOKUP(H319,A319:G323,7)","v":0}]
[{"$f":"B319+1","v":40001},60000,0.2,{"$f":"B319","v":40000},{"$f":"(B320-B319)*C320","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B320+1","v":60001},120000,0.3,{"$f":"B320","v":60000},{"$f":"E320+(B321-B320)*C321","v":22000},0,0,{"$f":"IF(I319=C323,E322+ROUND((H319-J319),0)*I319,IF(I319=C322,E321+ROUND((H319-J319)*I319,0),IF(I319=C321,E320+ROUND((H319-J319)*I319,0),IF(I319=C320,E319+ROUND((H319-J319)*I319,0),E318+ROUND((H319-J319)*I319,0)))))","v":3994200},{"$f":"MIN(K323:L323)","v":0},{"$f":"ROUND(SUM(H321+I321)*M319,0)","v":0},{"$f":"SUM(H321:J321)","v":3994200}]
[{"$f":"B321+1","v":120001},null,0.4,{"$f":"B321","v":120000},{"$f":"IF(J319=0,0,E321)","v":22000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H316","v":0},{"$f":"IF(H319>H323,H319-H323,0)","v":10050500},{"$f":"IF(I323>0,ROUND(I323*I319,0),0)","v":4020200},{"$f":"I323-J323","v":6030300},{"$f":"IF(H321>0,ROUND(H321*L319,0),0)","v":0},{"$f":"IF(K323>L323,0,L323-K323)","v":0}]
[null,null,1996,{"$f":"C324+1","v":1997},null,"1996-97"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C324","v":1996},{"$f":"D324","v":1997}]
[0,40000,0,0,0,0,0,{"$f":"$E$4","v":10050500},{"$f":"VLOOKUP(H327,A327:C331,3)","v":0.4},{"$f":"INDEX(D327:D331,MATCH(I327,C327:C331,0))","v":120000},{"$f":"INDEX(E327:E331,MATCH(I327,C327:C331,0))","v":21000},{"$f":"IF(H327>H331,VLOOKUP(H327,A327:F331,6),0)","v":0},{"$f":"VLOOKUP(H327,A327:G331,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B327,IF($E$3=\"Female\",B334,IF($E$3=\"Senior Citizen\",B341,B348)))","v":40000},0]
[{"$f":"B327+1","v":40001},60000,0.15,{"$f":"B327","v":40000},{"$f":"(B328-B327)*C328","v":3000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O327+1","v":40001},60000,0.15]
[{"$f":"B328+1","v":60001},120000,0.3,{"$f":"B328","v":60000},{"$f":"E328+(B329-B328)*C329","v":21000},0,0,{"$f":"IF(I327=C331,E330+ROUND((H327-J327),0)*I327,IF(I327=C330,E329+ROUND((H327-J327)*I327,0),IF(I327=C329,E328+ROUND((H327-J327)*I327,0),IF(I327=C328,E327+ROUND((H327-J327)*I327,0),E326+ROUND((H327-J327)*I327,0)))))","v":3993200},{"$f":"MIN(K331:L331)","v":0},{"$f":"ROUND(SUM(H329+I329)*M327,0)","v":0},{"$f":"SUM(H329:J329)","v":3993200},null,null,{"$f":"O328+1","v":60001},120000,0.3]
[{"$f":"B329+1","v":120001},null,0.4,{"$f":"B329","v":120000},{"$f":"IF(J327=0,0,E329)","v":21000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O329+1","v":120001},0,0.4]
["Surcharge Limit",null,null,null,null,null,null,0,{"$f":"IF(H327>H331,H327-H331,0)","v":10050500},{"$f":"IF(I331>0,ROUND(I331*I327,0),0)","v":4020200},{"$f":"I331-J331","v":6030300},{"$f":"IF(H329>0,ROUND(H329*L327,0),0)","v":0},{"$f":"IF(K331>L331,0,L331-K331)","v":0},{"$f":"O330+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H329,IF($E$3=\"Female\",H336,IF($E$3=\"Senior Citizen\",H343,H350)))","v":3993200}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I329,IF($E$3=\"Female\",I336,IF($E$3=\"Senior Citizen\",I343,I350)))","v":0}]
[0,40000,0,0,0,0,0,{"$f":"H327","v":10050500},{"$f":"VLOOKUP(H334,A334:C338,3)","v":0.4},{"$f":"INDEX(D334:D338,MATCH(I334,C334:C338,0))","v":120000},{"$f":"INDEX(E334:E338,MATCH(I334,C334:C338,0))","v":21000},{"$f":"IF(H334>H338,VLOOKUP(H334,A334:F338,6),0)","v":0},{"$f":"VLOOKUP(H334,A334:G338,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J329,IF($E$3=\"Female\",J336,IF($E$3=\"Senior Citizen\",J343,J350)))","v":0}]
[{"$f":"B334+1","v":40001},60000,0.15,{"$f":"B334","v":40000},{"$f":"(B335-B334)*C335","v":3000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K329,IF($E$3=\"Female\",K336,IF($E$3=\"Senior Citizen\",K343,K350)))","v":3993200}]
[{"$f":"B335+1","v":60001},120000,0.3,{"$f":"B335","v":60000},{"$f":"E335+(B336-B335)*C336","v":21000},0,0,{"$f":"IF(I334=C338,E337+ROUND((H334-J334),0)*I334,IF(I334=C337,E336+ROUND((H334-J334)*I334,0),IF(I334=C336,E335+ROUND((H334-J334)*I334,0),IF(I334=C335,E334+ROUND((H334-J334)*I334,0),E333+ROUND((H334-J334)*I334,0)))))","v":3993200},{"$f":"MIN(K338:L338)","v":0},{"$f":"ROUND(SUM(H336+I336)*M334,0)","v":0},{"$f":"SUM(H336:J336)","v":3993200},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A326,IF($E$3=\"Female\",A333,IF($E$3=\"Senior Citizen\",A340,A347)))","v":"Not defined"}]
[{"$f":"B336+1","v":120001},null,0.4,{"$f":"B336","v":120000},{"$f":"IF(J334=0,0,E336)","v":21000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M331,IF($E$3=\"Female\",M338,IF($E$3=\"Senior Citizen\",M345,M352)))","v":0}]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H331","v":0},{"$f":"IF(H334>H338,H334-H338,0)","v":10050500},{"$f":"IF(I338>0,ROUND(I338*I334,0),0)","v":4020200},{"$f":"I338-J338","v":6030300},{"$f":"IF(H336>0,ROUND(H336*L334,0),0)","v":0},{"$f":"IF(K338>L338,0,L338-K338)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K329,IF($E$3=\"Female\",K336,IF($E$3=\"Senior Citizen\",K343,K350)))","v":3993200}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,40000,0,0,0,0,0,{"$f":"H327","v":10050500},{"$f":"VLOOKUP(H341,A341:C345,3)","v":0.4},{"$f":"INDEX(D341:D345,MATCH(I341,C341:C345,0))","v":120000},{"$f":"INDEX(E341:E345,MATCH(I341,C341:C345,0))","v":21000},{"$f":"IF(H341>H345,VLOOKUP(H341,A341:F345,6),0)","v":0},{"$f":"VLOOKUP(H341,A341:G345,7)","v":0}]
[{"$f":"B341+1","v":40001},60000,0.15,{"$f":"B341","v":40000},{"$f":"(B342-B341)*C342","v":3000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B342+1","v":60001},120000,0.3,{"$f":"B342","v":60000},{"$f":"E342+(B343-B342)*C343","v":21000},0,0,{"$f":"IF(I341=C345,E344+ROUND((H341-J341),0)*I341,IF(I341=C344,E343+ROUND((H341-J341)*I341,0),IF(I341=C343,E342+ROUND((H341-J341)*I341,0),IF(I341=C342,E341+ROUND((H341-J341)*I341,0),E340+ROUND((H341-J341)*I341,0)))))","v":3993200},{"$f":"MIN(K345:L345)","v":0},{"$f":"ROUND(SUM(H343+I343)*M341,0)","v":0},{"$f":"SUM(H343:J343)","v":3993200}]
[{"$f":"B343+1","v":120001},null,0.4,{"$f":"B343","v":120000},{"$f":"IF(J341=0,0,E343)","v":21000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H338","v":0},{"$f":"IF(H341>H345,H341-H345,0)","v":10050500},{"$f":"IF(I345>0,ROUND(I345*I341,0),0)","v":4020200},{"$f":"I345-J345","v":6030300},{"$f":"IF(H343>0,ROUND(H343*L341,0),0)","v":0},{"$f":"IF(K345>L345,0,L345-K345)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,40000,0,0,0,0,0,{"$f":"H327","v":10050500},{"$f":"VLOOKUP(H348,A348:C352,3)","v":0.4},{"$f":"INDEX(D348:D352,MATCH(I348,C348:C352,0))","v":120000},{"$f":"INDEX(E348:E352,MATCH(I348,C348:C352,0))","v":21000},{"$f":"IF(H348>H352,VLOOKUP(H348,A348:F352,6),0)","v":0},{"$f":"VLOOKUP(H348,A348:G352,7)","v":0}]
[{"$f":"B348+1","v":40001},60000,0.15,{"$f":"B348","v":40000},{"$f":"(B349-B348)*C349","v":3000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B349+1","v":60001},120000,0.3,{"$f":"B349","v":60000},{"$f":"E349+(B350-B349)*C350","v":21000},0,0,{"$f":"IF(I348=C352,E351+ROUND((H348-J348),0)*I348,IF(I348=C351,E350+ROUND((H348-J348)*I348,0),IF(I348=C350,E349+ROUND((H348-J348)*I348,0),IF(I348=C349,E348+ROUND((H348-J348)*I348,0),E347+ROUND((H348-J348)*I348,0)))))","v":3993200},{"$f":"MIN(K352:L352)","v":0},{"$f":"ROUND(SUM(H350+I350)*M348,0)","v":0},{"$f":"SUM(H350:J350)","v":3993200}]
[{"$f":"B350+1","v":120001},null,0.4,{"$f":"B350","v":120000},{"$f":"IF(J348=0,0,E350)","v":21000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H345","v":0},{"$f":"IF(H348>H352,H348-H352,0)","v":10050500},{"$f":"IF(I352>0,ROUND(I352*I348,0),0)","v":4020200},{"$f":"I352-J352","v":6030300},{"$f":"IF(H350>0,ROUND(H350*L348,0),0)","v":0},{"$f":"IF(K352>L352,0,L352-K352)","v":0}]
[null,null,1997,{"$f":"C353+1","v":1998},null,"1997-98"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C353","v":1997},{"$f":"D353","v":1998}]
[0,40000,0,0,0,0,0,{"$f":"$E$4","v":10050500},{"$f":"VLOOKUP(H356,A356:C360,3)","v":0.3},{"$f":"INDEX(D356:D360,MATCH(I356,C356:C360,0))","v":150000},{"$f":"INDEX(E356:E360,MATCH(I356,C356:C360,0))","v":20000},{"$f":"IF(H356>H360,VLOOKUP(H356,A356:F360,6),0)","v":0},{"$f":"VLOOKUP(H356,A356:G360,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B356,IF($E$3=\"Female\",B363,IF($E$3=\"Senior Citizen\",B370,B377)))","v":40000},0]
[{"$f":"B356+1","v":40001},60000,0.1,{"$f":"B356","v":40000},{"$f":"(B357-B356)*C357","v":2000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O356+1","v":40001},60000,0.1]
[{"$f":"B357+1","v":60001},150000,0.2,{"$f":"B357","v":60000},{"$f":"E357+(B358-B357)*C358","v":20000},0,0,{"$f":"IF(I356=C360,E359+ROUND((H356-J356),0)*I356,IF(I356=C359,E358+ROUND((H356-J356)*I356,0),IF(I356=C358,E357+ROUND((H356-J356)*I356,0),IF(I356=C357,E356+ROUND((H356-J356)*I356,0),E355+ROUND((H356-J356)*I356,0)))))","v":2990150},{"$f":"MIN(K360:L360)","v":0},{"$f":"ROUND(SUM(H358+I358)*M356,0)","v":0},{"$f":"SUM(H358:J358)","v":2990150},null,null,{"$f":"O357+1","v":60001},150000,0.2]
[{"$f":"B358+1","v":150001},null,0.3,{"$f":"B358","v":150000},{"$f":"IF(J356=0,0,E358)","v":20000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O358+1","v":150001},0,0.3]
["Surcharge Limit",null,null,null,null,null,null,0,{"$f":"IF(H356>H360,H356-H360,0)","v":10050500},{"$f":"IF(I360>0,ROUND(I360*I356,0),0)","v":3015150},{"$f":"I360-J360","v":7035350},{"$f":"IF(H358>0,ROUND(H358*L356,0),0)","v":0},{"$f":"IF(K360>L360,0,L360-K360)","v":0},{"$f":"O359+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H358,IF($E$3=\"Female\",H365,IF($E$3=\"Senior Citizen\",H372,H379)))","v":2990150}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I358,IF($E$3=\"Female\",I365,IF($E$3=\"Senior Citizen\",I372,I379)))","v":0}]
[0,40000,0,0,0,0,0,{"$f":"H356","v":10050500},{"$f":"VLOOKUP(H363,A363:C367,3)","v":0.3},{"$f":"INDEX(D363:D367,MATCH(I363,C363:C367,0))","v":150000},{"$f":"INDEX(E363:E367,MATCH(I363,C363:C367,0))","v":20000},{"$f":"IF(H363>H367,VLOOKUP(H363,A363:F367,6),0)","v":0},{"$f":"VLOOKUP(H363,A363:G367,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J358,IF($E$3=\"Female\",J365,IF($E$3=\"Senior Citizen\",J372,J379)))","v":0}]
[{"$f":"B363+1","v":40001},60000,0.1,{"$f":"B363","v":40000},{"$f":"(B364-B363)*C364","v":2000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K358,IF($E$3=\"Female\",K365,IF($E$3=\"Senior Citizen\",K372,K379)))","v":2990150}]
[{"$f":"B364+1","v":60001},150000,0.2,{"$f":"B364","v":60000},{"$f":"E364+(B365-B364)*C365","v":20000},0,0,{"$f":"IF(I363=C367,E366+ROUND((H363-J363),0)*I363,IF(I363=C366,E365+ROUND((H363-J363)*I363,0),IF(I363=C365,E364+ROUND((H363-J363)*I363,0),IF(I363=C364,E363+ROUND((H363-J363)*I363,0),E362+ROUND((H363-J363)*I363,0)))))","v":2990150},{"$f":"MIN(K367:L367)","v":0},{"$f":"ROUND(SUM(H365+I365)*M363,0)","v":0},{"$f":"SUM(H365:J365)","v":2990150},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A355,IF($E$3=\"Female\",A362,IF($E$3=\"Senior Citizen\",A369,A376)))","v":"Not defined"}]
[{"$f":"B365+1","v":150001},null,0.3,{"$f":"B365","v":150000},{"$f":"IF(J363=0,0,E365)","v":20000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M360,IF($E$3=\"Female\",M367,IF($E$3=\"Senior Citizen\",M374,M381)))","v":0}]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H360","v":0},{"$f":"IF(H363>H367,H363-H367,0)","v":10050500},{"$f":"IF(I367>0,ROUND(I367*I363,0),0)","v":3015150},{"$f":"I367-J367","v":7035350},{"$f":"IF(H365>0,ROUND(H365*L363,0),0)","v":0},{"$f":"IF(K367>L367,0,L367-K367)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K358,IF($E$3=\"Female\",K365,IF($E$3=\"Senior Citizen\",K372,K379)))","v":2990150}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,40000,0,0,0,0,0,{"$f":"H356","v":10050500},{"$f":"VLOOKUP(H370,A370:C374,3)","v":0.3},{"$f":"INDEX(D370:D374,MATCH(I370,C370:C374,0))","v":150000},{"$f":"INDEX(E370:E374,MATCH(I370,C370:C374,0))","v":20000},{"$f":"IF(H370>H374,VLOOKUP(H370,A370:F374,6),0)","v":0},{"$f":"VLOOKUP(H370,A370:G374,7)","v":0}]
[{"$f":"B370+1","v":40001},60000,0.1,{"$f":"B370","v":40000},{"$f":"(B371-B370)*C371","v":2000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B371+1","v":60001},150000,0.2,{"$f":"B371","v":60000},{"$f":"E371+(B372-B371)*C372","v":20000},0,0,{"$f":"IF(I370=C374,E373+ROUND((H370-J370),0)*I370,IF(I370=C373,E372+ROUND((H370-J370)*I370,0),IF(I370=C372,E371+ROUND((H370-J370)*I370,0),IF(I370=C371,E370+ROUND((H370-J370)*I370,0),E369+ROUND((H370-J370)*I370,0)))))","v":2990150},{"$f":"MIN(K374:L374)","v":0},{"$f":"ROUND(SUM(H372+I372)*M370,0)","v":0},{"$f":"SUM(H372:J372)","v":2990150}]
[{"$f":"B372+1","v":150001},null,0.3,{"$f":"B372","v":150000},{"$f":"IF(J370=0,0,E372)","v":20000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H367","v":0},{"$f":"IF(H370>H374,H370-H374,0)","v":10050500},{"$f":"IF(I374>0,ROUND(I374*I370,0),0)","v":3015150},{"$f":"I374-J374","v":7035350},{"$f":"IF(H372>0,ROUND(H372*L370,0),0)","v":0},{"$f":"IF(K374>L374,0,L374-K374)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,40000,0,0,0,0,0,{"$f":"H356","v":10050500},{"$f":"VLOOKUP(H377,A377:C381,3)","v":0.3},{"$f":"INDEX(D377:D381,MATCH(I377,C377:C381,0))","v":150000},{"$f":"INDEX(E377:E381,MATCH(I377,C377:C381,0))","v":20000},{"$f":"IF(H377>H381,VLOOKUP(H377,A377:F381,6),0)","v":0},{"$f":"VLOOKUP(H377,A377:G381,7)","v":0}]
[{"$f":"B377+1","v":40001},60000,0.1,{"$f":"B377","v":40000},{"$f":"(B378-B377)*C378","v":2000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B378+1","v":60001},150000,0.2,{"$f":"B378","v":60000},{"$f":"E378+(B379-B378)*C379","v":20000},0,0,{"$f":"IF(I377=C381,E380+ROUND((H377-J377),0)*I377,IF(I377=C380,E379+ROUND((H377-J377)*I377,0),IF(I377=C379,E378+ROUND((H377-J377)*I377,0),IF(I377=C378,E377+ROUND((H377-J377)*I377,0),E376+ROUND((H377-J377)*I377,0)))))","v":2990150},{"$f":"MIN(K381:L381)","v":0},{"$f":"ROUND(SUM(H379+I379)*M377,0)","v":0},{"$f":"SUM(H379:J379)","v":2990150}]
[{"$f":"B379+1","v":150001},null,0.3,{"$f":"B379","v":150000},{"$f":"IF(J377=0,0,E379)","v":20000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H374","v":0},{"$f":"IF(H377>H381,H377-H381,0)","v":10050500},{"$f":"IF(I381>0,ROUND(I381*I377,0),0)","v":3015150},{"$f":"I381-J381","v":7035350},{"$f":"IF(H379>0,ROUND(H379*L377,0),0)","v":0},{"$f":"IF(K381>L381,0,L381-K381)","v":0}]
[null,null,1998,{"$f":"C382+1","v":1999},null,"1998-99"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C382","v":1998},{"$f":"D382","v":1999}]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":10050500},{"$f":"VLOOKUP(H385,A385:C389,3)","v":0.3},{"$f":"INDEX(D385:D389,MATCH(I385,C385:C389,0))","v":150000},{"$f":"INDEX(E385:E389,MATCH(I385,C385:C389,0))","v":19000},{"$f":"IF(H385>H389,VLOOKUP(H385,A385:F389,6),0)","v":0},{"$f":"VLOOKUP(H385,A385:G389,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B385,IF($E$3=\"Female\",B392,IF($E$3=\"Senior Citizen\",B399,B406)))","v":50000},0]
[{"$f":"B385+1","v":50001},60000,0.1,{"$f":"B385","v":50000},{"$f":"(B386-B385)*C386","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O385+1","v":50001},60000,0.1]
[{"$f":"B386+1","v":60001},150000,0.2,{"$f":"B386","v":60000},{"$f":"E386+(B387-B386)*C387","v":19000},0,0,{"$f":"IF(I385=C389,E388+ROUND((H385-J385),0)*I385,IF(I385=C388,E387+ROUND((H385-J385)*I385,0),IF(I385=C387,E386+ROUND((H385-J385)*I385,0),IF(I385=C386,E385+ROUND((H385-J385)*I385,0),E384+ROUND((H385-J385)*I385,0)))))","v":2989150},{"$f":"MIN(K389:L389)","v":0},{"$f":"ROUND(SUM(H387+I387)*M385,0)","v":0},{"$f":"SUM(H387:J387)","v":2989150},null,null,{"$f":"O386+1","v":60001},150000,0.2]
[{"$f":"B387+1","v":150001},null,0.3,{"$f":"B387","v":150000},{"$f":"IF(J385=0,0,E387)","v":19000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O387+1","v":150001},0,0.3]
["Surcharge Limit",null,null,null,null,null,null,0,{"$f":"IF(H385>H389,H385-H389,0)","v":10050500},{"$f":"IF(I389>0,ROUND(I389*I385,0),0)","v":3015150},{"$f":"I389-J389","v":7035350},{"$f":"IF(H387>0,ROUND(H387*L385,0),0)","v":0},{"$f":"IF(K389>L389,0,L389-K389)","v":0},{"$f":"O388+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H387,IF($E$3=\"Female\",H394,IF($E$3=\"Senior Citizen\",H401,H408)))","v":2989150}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I387,IF($E$3=\"Female\",I394,IF($E$3=\"Senior Citizen\",I401,I408)))","v":0}]
[0,50000,0,0,0,0,0,{"$f":"H385","v":10050500},{"$f":"VLOOKUP(H392,A392:C396,3)","v":0.3},{"$f":"INDEX(D392:D396,MATCH(I392,C392:C396,0))","v":150000},{"$f":"INDEX(E392:E396,MATCH(I392,C392:C396,0))","v":19000},{"$f":"IF(H392>H396,VLOOKUP(H392,A392:F396,6),0)","v":0},{"$f":"VLOOKUP(H392,A392:G396,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J387,IF($E$3=\"Female\",J394,IF($E$3=\"Senior Citizen\",J401,J408)))","v":0}]
[{"$f":"B392+1","v":50001},60000,0.1,{"$f":"B392","v":50000},{"$f":"(B393-B392)*C393","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K387,IF($E$3=\"Female\",K394,IF($E$3=\"Senior Citizen\",K401,K408)))","v":2989150}]
[{"$f":"B393+1","v":60001},150000,0.2,{"$f":"B393","v":60000},{"$f":"E393+(B394-B393)*C394","v":19000},0,0,{"$f":"IF(I392=C396,E395+ROUND((H392-J392),0)*I392,IF(I392=C395,E394+ROUND((H392-J392)*I392,0),IF(I392=C394,E393+ROUND((H392-J392)*I392,0),IF(I392=C393,E392+ROUND((H392-J392)*I392,0),E391+ROUND((H392-J392)*I392,0)))))","v":2989150},{"$f":"MIN(K396:L396)","v":0},{"$f":"ROUND(SUM(H394+I394)*M392,0)","v":0},{"$f":"SUM(H394:J394)","v":2989150},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A384,IF($E$3=\"Female\",A391,IF($E$3=\"Senior Citizen\",A398,A405)))","v":"Not defined"}]
[{"$f":"B394+1","v":150001},null,0.3,{"$f":"B394","v":150000},{"$f":"IF(J392=0,0,E394)","v":19000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M389,IF($E$3=\"Female\",M396,IF($E$3=\"Senior Citizen\",M403,M410)))","v":0}]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H389","v":0},{"$f":"IF(H392>H396,H392-H396,0)","v":10050500},{"$f":"IF(I396>0,ROUND(I396*I392,0),0)","v":3015150},{"$f":"I396-J396","v":7035350},{"$f":"IF(H394>0,ROUND(H394*L392,0),0)","v":0},{"$f":"IF(K396>L396,0,L396-K396)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K387,IF($E$3=\"Female\",K394,IF($E$3=\"Senior Citizen\",K401,K408)))","v":2989150}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H385","v":10050500},{"$f":"VLOOKUP(H399,A399:C403,3)","v":0.3},{"$f":"INDEX(D399:D403,MATCH(I399,C399:C403,0))","v":150000},{"$f":"INDEX(E399:E403,MATCH(I399,C399:C403,0))","v":19000},{"$f":"IF(H399>H403,VLOOKUP(H399,A399:F403,6),0)","v":0},{"$f":"VLOOKUP(H399,A399:G403,7)","v":0}]
[{"$f":"B399+1","v":50001},60000,0.1,{"$f":"B399","v":50000},{"$f":"(B400-B399)*C400","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B400+1","v":60001},150000,0.2,{"$f":"B400","v":60000},{"$f":"E400+(B401-B400)*C401","v":19000},0,0,{"$f":"IF(I399=C403,E402+ROUND((H399-J399),0)*I399,IF(I399=C402,E401+ROUND((H399-J399)*I399,0),IF(I399=C401,E400+ROUND((H399-J399)*I399,0),IF(I399=C400,E399+ROUND((H399-J399)*I399,0),E398+ROUND((H399-J399)*I399,0)))))","v":2989150},{"$f":"MIN(K403:L403)","v":0},{"$f":"ROUND(SUM(H401+I401)*M399,0)","v":0},{"$f":"SUM(H401:J401)","v":2989150}]
[{"$f":"B401+1","v":150001},null,0.3,{"$f":"B401","v":150000},{"$f":"IF(J399=0,0,E401)","v":19000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H396","v":0},{"$f":"IF(H399>H403,H399-H403,0)","v":10050500},{"$f":"IF(I403>0,ROUND(I403*I399,0),0)","v":3015150},{"$f":"I403-J403","v":7035350},{"$f":"IF(H401>0,ROUND(H401*L399,0),0)","v":0},{"$f":"IF(K403>L403,0,L403-K403)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H385","v":10050500},{"$f":"VLOOKUP(H406,A406:C410,3)","v":0.3},{"$f":"INDEX(D406:D410,MATCH(I406,C406:C410,0))","v":150000},{"$f":"INDEX(E406:E410,MATCH(I406,C406:C410,0))","v":19000},{"$f":"IF(H406>H410,VLOOKUP(H406,A406:F410,6),0)","v":0},{"$f":"VLOOKUP(H406,A406:G410,7)","v":0}]
[{"$f":"B406+1","v":50001},60000,0.1,{"$f":"B406","v":50000},{"$f":"(B407-B406)*C407","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B407+1","v":60001},150000,0.2,{"$f":"B407","v":60000},{"$f":"E407+(B408-B407)*C408","v":19000},0,0,{"$f":"IF(I406=C410,E409+ROUND((H406-J406),0)*I406,IF(I406=C409,E408+ROUND((H406-J406)*I406,0),IF(I406=C408,E407+ROUND((H406-J406)*I406,0),IF(I406=C407,E406+ROUND((H406-J406)*I406,0),E405+ROUND((H406-J406)*I406,0)))))","v":2989150},{"$f":"MIN(K410:L410)","v":0},{"$f":"ROUND(SUM(H408+I408)*M406,0)","v":0},{"$f":"SUM(H408:J408)","v":2989150}]
[{"$f":"B408+1","v":150001},null,0.3,{"$f":"B408","v":150000},{"$f":"IF(J406=0,0,E408)","v":19000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H403","v":0},{"$f":"IF(H406>H410,H406-H410,0)","v":10050500},{"$f":"IF(I410>0,ROUND(I410*I406,0),0)","v":3015150},{"$f":"I410-J410","v":7035350},{"$f":"IF(H408>0,ROUND(H408*L406,0),0)","v":0},{"$f":"IF(K410>L410,0,L410-K410)","v":0}]
[null,null,1999,{"$f":"C411+1","v":2000},null,"1999-00"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C411","v":1999},{"$f":"D411","v":2000}]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":10050500},{"$f":"VLOOKUP(H414,A414:C418,3)","v":0.3},{"$f":"INDEX(D414:D418,MATCH(I414,C414:C418,0))","v":150000},{"$f":"INDEX(E414:E418,MATCH(I414,C414:C418,0))","v":19000},{"$f":"IF(H414>H418,VLOOKUP(H414,A414:F418,6),0)","v":0.1},{"$f":"VLOOKUP(H414,A414:G418,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B414,IF($E$3=\"Female\",B421,IF($E$3=\"Senior Citizen\",B428,B435)))","v":50000},0]
[{"$f":"B414+1","v":50001},60000,0.1,{"$f":"B414","v":50000},{"$f":"(B415-B414)*C415","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O414+1","v":50001},60000,0.1]
[{"$f":"B415+1","v":60001},150000,0.2,{"$f":"B415","v":60000},{"$f":"E415+(B416-B415)*C416","v":19000},0.1,0,{"$f":"IF(I414=C418,E417+ROUND((H414-J414),0)*I414,IF(I414=C417,E416+ROUND((H414-J414)*I414,0),IF(I414=C416,E415+ROUND((H414-J414)*I414,0),IF(I414=C415,E414+ROUND((H414-J414)*I414,0),E413+ROUND((H414-J414)*I414,0)))))","v":2989150},{"$f":"MIN(K418:L418)","v":298915},{"$f":"ROUND(SUM(H416+I416)*M414,0)","v":0},{"$f":"SUM(H416:J416)","v":3288065},null,null,{"$f":"O415+1","v":60001},150000,0.2]
[{"$f":"B416+1","v":150001},null,0.3,{"$f":"B416","v":150000},{"$f":"IF(J414=0,0,E416)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O416+1","v":150001},0,0.3]
["Surcharge Limit",null,null,60000,null,null,null,60000,{"$f":"IF(H414>H418,H414-H418,0)","v":9990500},{"$f":"IF(I418>0,ROUND(I418*I414,0),0)","v":2997150},{"$f":"I418-J418","v":6993350},{"$f":"IF(H416>0,ROUND(H416*L414,0),0)","v":298915},{"$f":"IF(K418>L418,0,L418-K418)","v":0},{"$f":"O417+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H416,IF($E$3=\"Female\",H423,IF($E$3=\"Senior Citizen\",H430,H437)))","v":2989150}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I416,IF($E$3=\"Female\",I423,IF($E$3=\"Senior Citizen\",I430,I437)))","v":298915}]
[0,50000,0,0,0,0,0,{"$f":"H414","v":10050500},{"$f":"VLOOKUP(H421,A421:C425,3)","v":0.3},{"$f":"INDEX(D421:D425,MATCH(I421,C421:C425,0))","v":150000},{"$f":"INDEX(E421:E425,MATCH(I421,C421:C425,0))","v":19000},{"$f":"IF(H421>H425,VLOOKUP(H421,A421:F425,6),0)","v":0.1},{"$f":"VLOOKUP(H421,A421:G425,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J416,IF($E$3=\"Female\",J423,IF($E$3=\"Senior Citizen\",J430,J437)))","v":0}]
[{"$f":"B421+1","v":50001},60000,0.1,{"$f":"B421","v":50000},{"$f":"(B422-B421)*C422","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K416,IF($E$3=\"Female\",K423,IF($E$3=\"Senior Citizen\",K430,K437)))","v":3288065}]
[{"$f":"B422+1","v":60001},150000,0.2,{"$f":"B422","v":60000},{"$f":"E422+(B423-B422)*C423","v":19000},0.1,0,{"$f":"IF(I421=C425,E424+ROUND((H421-J421),0)*I421,IF(I421=C424,E423+ROUND((H421-J421)*I421,0),IF(I421=C423,E422+ROUND((H421-J421)*I421,0),IF(I421=C422,E421+ROUND((H421-J421)*I421,0),E420+ROUND((H421-J421)*I421,0)))))","v":2989150},{"$f":"MIN(K425:L425)","v":298915},{"$f":"ROUND(SUM(H423+I423)*M421,0)","v":0},{"$f":"SUM(H423:J423)","v":3288065},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A413,IF($E$3=\"Female\",A420,IF($E$3=\"Senior Citizen\",A427,A434)))","v":"Not defined"}]
[{"$f":"B423+1","v":150001},null,0.3,{"$f":"B423","v":150000},{"$f":"IF(J421=0,0,E423)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M418,IF($E$3=\"Female\",M425,IF($E$3=\"Senior Citizen\",M432,M439)))","v":0}]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H418","v":60000},{"$f":"IF(H421>H425,H421-H425,0)","v":9990500},{"$f":"IF(I425>0,ROUND(I425*I421,0),0)","v":2997150},{"$f":"I425-J425","v":6993350},{"$f":"IF(H423>0,ROUND(H423*L421,0),0)","v":298915},{"$f":"IF(K425>L425,0,L425-K425)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K416,IF($E$3=\"Female\",K423,IF($E$3=\"Senior Citizen\",K430,K437)))","v":3288065}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H414","v":10050500},{"$f":"VLOOKUP(H428,A428:C432,3)","v":0.3},{"$f":"INDEX(D428:D432,MATCH(I428,C428:C432,0))","v":150000},{"$f":"INDEX(E428:E432,MATCH(I428,C428:C432,0))","v":19000},{"$f":"IF(H428>H432,VLOOKUP(H428,A428:F432,6),0)","v":0.1},{"$f":"VLOOKUP(H428,A428:G432,7)","v":0}]
[{"$f":"B428+1","v":50001},60000,0.1,{"$f":"B428","v":50000},{"$f":"(B429-B428)*C429","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B429+1","v":60001},150000,0.2,{"$f":"B429","v":60000},{"$f":"E429+(B430-B429)*C430","v":19000},0.1,0,{"$f":"IF(I428=C432,E431+ROUND((H428-J428),0)*I428,IF(I428=C431,E430+ROUND((H428-J428)*I428,0),IF(I428=C430,E429+ROUND((H428-J428)*I428,0),IF(I428=C429,E428+ROUND((H428-J428)*I428,0),E427+ROUND((H428-J428)*I428,0)))))","v":2989150},{"$f":"MIN(K432:L432)","v":298915},{"$f":"ROUND(SUM(H430+I430)*M428,0)","v":0},{"$f":"SUM(H430:J430)","v":3288065}]
[{"$f":"B430+1","v":150001},null,0.3,{"$f":"B430","v":150000},{"$f":"IF(J428=0,0,E430)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H425","v":60000},{"$f":"IF(H428>H432,H428-H432,0)","v":9990500},{"$f":"IF(I432>0,ROUND(I432*I428,0),0)","v":2997150},{"$f":"I432-J432","v":6993350},{"$f":"IF(H430>0,ROUND(H430*L428,0),0)","v":298915},{"$f":"IF(K432>L432,0,L432-K432)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H414","v":10050500},{"$f":"VLOOKUP(H435,A435:C439,3)","v":0.3},{"$f":"INDEX(D435:D439,MATCH(I435,C435:C439,0))","v":150000},{"$f":"INDEX(E435:E439,MATCH(I435,C435:C439,0))","v":19000},{"$f":"IF(H435>H439,VLOOKUP(H435,A435:F439,6),0)","v":0.1},{"$f":"VLOOKUP(H435,A435:G439,7)","v":0}]
[{"$f":"B435+1","v":50001},60000,0.1,{"$f":"B435","v":50000},{"$f":"(B436-B435)*C436","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B436+1","v":60001},150000,0.2,{"$f":"B436","v":60000},{"$f":"E436+(B437-B436)*C437","v":19000},0.1,0,{"$f":"IF(I435=C439,E438+ROUND((H435-J435),0)*I435,IF(I435=C438,E437+ROUND((H435-J435)*I435,0),IF(I435=C437,E436+ROUND((H435-J435)*I435,0),IF(I435=C436,E435+ROUND((H435-J435)*I435,0),E434+ROUND((H435-J435)*I435,0)))))","v":2989150},{"$f":"MIN(K439:L439)","v":298915},{"$f":"ROUND(SUM(H437+I437)*M435,0)","v":0},{"$f":"SUM(H437:J437)","v":3288065}]
[{"$f":"B437+1","v":150001},null,0.3,{"$f":"B437","v":150000},{"$f":"IF(J435=0,0,E437)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H432","v":60000},{"$f":"IF(H435>H439,H435-H439,0)","v":9990500},{"$f":"IF(I439>0,ROUND(I439*I435,0),0)","v":2997150},{"$f":"I439-J439","v":6993350},{"$f":"IF(H437>0,ROUND(H437*L435,0),0)","v":298915},{"$f":"IF(K439>L439,0,L439-K439)","v":0}]
[null,null,2000,{"$f":"C440+1","v":2001},null,"2000-01"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C440","v":2000},{"$f":"D440","v":2001}]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":10050500},{"$f":"VLOOKUP(H443,A443:C447,3)","v":0.3},{"$f":"INDEX(D443:D447,MATCH(I443,C443:C447,0))","v":150000},{"$f":"INDEX(E443:E447,MATCH(I443,C443:C447,0))","v":19000},{"$f":"IF(H443>H447,VLOOKUP(H443,A443:F447,6),0)","v":0.17},{"$f":"VLOOKUP(H443,A443:G447,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B443,IF($E$3=\"Female\",B450,IF($E$3=\"Senior Citizen\",B457,B464)))","v":50000},0]
[{"$f":"B443+1","v":50001},60000,0.1,{"$f":"B443","v":50000},{"$f":"(B444-B443)*C444","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O443+1","v":50001},60000,0.1]
[{"$f":"B444+1","v":60001},150000,0.2,{"$f":"B444","v":60000},{"$f":"E444+(B445-B444)*C445","v":19000},0.12,0,{"$f":"IF(I443=C447,E446+ROUND((H443-J443),0)*I443,IF(I443=C446,E445+ROUND((H443-J443)*I443,0),IF(I443=C445,E444+ROUND((H443-J443)*I443,0),IF(I443=C444,E443+ROUND((H443-J443)*I443,0),E442+ROUND((H443-J443)*I443,0)))))","v":2989150},{"$f":"MIN(K447:L447)","v":508156},{"$f":"ROUND(SUM(H445+I445)*M443,0)","v":0},{"$f":"SUM(H445:J445)","v":3497306},null,null,{"$f":"O444+1","v":60001},150000,0.2]
[{"$f":"B445+1","v":150001},null,0.3,{"$f":"B445","v":150000},{"$f":"IF(J443=0,0,E445)","v":19000},0.17,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O445+1","v":150001},0,0.3]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"IF(H443>150000,150000,60000)","v":150000},{"$f":"IF(H443>H447,H443-H447,0)","v":9900500},{"$f":"IF(I447>0,ROUND(I447*I443,0),0)","v":2970150},{"$f":"I447-J447","v":6930350},{"$f":"IF(H445>0,ROUND(H445*L443,0),0)","v":508156},{"$f":"IF(K447>L447,0,L447-K447)","v":0},{"$f":"O446+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H445,IF($E$3=\"Female\",H452,IF($E$3=\"Senior Citizen\",H459,H466)))","v":2989150}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I445,IF($E$3=\"Female\",I452,IF($E$3=\"Senior Citizen\",I459,I466)))","v":508156}]
[0,50000,0,0,0,0,0,{"$f":"H443","v":10050500},{"$f":"VLOOKUP(H450,A450:C454,3)","v":0.3},{"$f":"INDEX(D450:D454,MATCH(I450,C450:C454,0))","v":150000},{"$f":"INDEX(E450:E454,MATCH(I450,C450:C454,0))","v":19000},{"$f":"IF(H450>H454,VLOOKUP(H450,A450:F454,6),0)","v":0.17},{"$f":"VLOOKUP(H450,A450:G454,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J445,IF($E$3=\"Female\",J452,IF($E$3=\"Senior Citizen\",J459,J466)))","v":0}]
[{"$f":"B450+1","v":50001},60000,0.1,{"$f":"B450","v":50000},{"$f":"(B451-B450)*C451","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K445,IF($E$3=\"Female\",K452,IF($E$3=\"Senior Citizen\",K459,K466)))","v":3497306}]
[{"$f":"B451+1","v":60001},150000,0.2,{"$f":"B451","v":60000},{"$f":"E451+(B452-B451)*C452","v":19000},0.12,0,{"$f":"IF(I450=C454,E453+ROUND((H450-J450),0)*I450,IF(I450=C453,E452+ROUND((H450-J450)*I450,0),IF(I450=C452,E451+ROUND((H450-J450)*I450,0),IF(I450=C451,E450+ROUND((H450-J450)*I450,0),E449+ROUND((H450-J450)*I450,0)))))","v":2989150},{"$f":"MIN(K454:L454)","v":508156},{"$f":"ROUND(SUM(H452+I452)*M450,0)","v":0},{"$f":"SUM(H452:J452)","v":3497306},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A442,IF($E$3=\"Female\",A449,IF($E$3=\"Senior Citizen\",A456,A463)))","v":"(below 65 years)"}]
[{"$f":"B452+1","v":150001},null,0.3,{"$f":"B452","v":150000},{"$f":"IF(J450=0,0,E452)","v":19000},0.17,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M447,IF($E$3=\"Female\",M454,IF($E$3=\"Senior Citizen\",M461,M468)))","v":0}]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"IF(H450>150000,150000,60000)","v":150000},{"$f":"IF(H450>H454,H450-H454,0)","v":9900500},{"$f":"IF(I454>0,ROUND(I454*I450,0),0)","v":2970150},{"$f":"I454-J454","v":6930350},{"$f":"IF(H452>0,ROUND(H452*L450,0),0)","v":508156},{"$f":"IF(K454>L454,0,L454-K454)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K445,IF($E$3=\"Female\",K452,IF($E$3=\"Senior Citizen\",K459,K466)))","v":3497306}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 65 years)"]
[0,50000,0,0,0,0,0,{"$f":"H443","v":10050500},{"$f":"VLOOKUP(H457,A457:C461,3)","v":0.3},{"$f":"INDEX(D457:D461,MATCH(I457,C457:C461,0))","v":150000},{"$f":"INDEX(E457:E461,MATCH(I457,C457:C461,0))","v":19000},{"$f":"IF(H457>H461,VLOOKUP(H457,A457:F461,6),0)","v":0.17},{"$f":"VLOOKUP(H457,A457:G461,7)","v":0}]
[{"$f":"B457+1","v":50001},60000,0.1,{"$f":"B457","v":50000},{"$f":"(B458-B457)*C458","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B458+1","v":60001},150000,0.2,{"$f":"B458","v":60000},{"$f":"E458+(B459-B458)*C459","v":19000},0.12,0,{"$f":"IF(I457=C461,E460+ROUND((H457-J457),0)*I457,IF(I457=C460,E459+ROUND((H457-J457)*I457,0),IF(I457=C459,E458+ROUND((H457-J457)*I457,0),IF(I457=C458,E457+ROUND((H457-J457)*I457,0),E456+ROUND((H457-J457)*I457,0)))))","v":2989150},{"$f":"MIN(K461:L461)","v":508156},{"$f":"ROUND(SUM(H459+I459)*M457,0)","v":0},{"$f":"SUM(H459:J459)","v":3497306}]
[{"$f":"B459+1","v":150001},null,0.3,{"$f":"B459","v":150000},{"$f":"IF(J457=0,0,E459)","v":19000},0.17,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"IF(H457>150000,150000,60000)","v":150000},{"$f":"IF(H457>H461,H457-H461,0)","v":9900500},{"$f":"IF(I461>0,ROUND(I461*I457,0),0)","v":2970150},{"$f":"I461-J461","v":6930350},{"$f":"IF(H459>0,ROUND(H459*L457,0),0)","v":508156},{"$f":"IF(K461>L461,0,L461-K461)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H457","v":10050500},{"$f":"VLOOKUP(H464,A464:C468,3)","v":0.3},{"$f":"INDEX(D464:D468,MATCH(I464,C464:C468,0))","v":150000},{"$f":"INDEX(E464:E468,MATCH(I464,C464:C468,0))","v":19000},{"$f":"IF(H464>H468,VLOOKUP(H464,A464:F468,6),0)","v":0.17},{"$f":"VLOOKUP(H464,A464:G468,7)","v":0}]
[{"$f":"B464+1","v":50001},60000,0.1,{"$f":"B464","v":50000},{"$f":"(B465-B464)*C465","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B465+1","v":60001},150000,0.2,{"$f":"B465","v":60000},{"$f":"E465+(B466-B465)*C466","v":19000},0.12,0,{"$f":"IF(I464=C468,E467+ROUND((H464-J464),0)*I464,IF(I464=C467,E466+ROUND((H464-J464)*I464,0),IF(I464=C466,E465+ROUND((H464-J464)*I464,0),IF(I464=C465,E464+ROUND((H464-J464)*I464,0),E463+ROUND((H464-J464)*I464,0)))))","v":2989150},{"$f":"MIN(K468:L468)","v":508156},{"$f":"ROUND(SUM(H466+I466)*M464,0)","v":0},{"$f":"SUM(H466:J466)","v":3497306}]
[{"$f":"B466+1","v":150001},null,0.3,{"$f":"B466","v":150000},{"$f":"IF(J464=0,0,E466)","v":19000},0.17,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"IF(H464>150000,150000,60000)","v":150000},{"$f":"IF(H464>H468,H464-H468,0)","v":9900500},{"$f":"IF(I468>0,ROUND(I468*I464,0),0)","v":2970150},{"$f":"I468-J468","v":6930350},{"$f":"IF(H466>0,ROUND(H466*L464,0),0)","v":508156},{"$f":"IF(K468>L468,0,L468-K468)","v":0}]
[null,null,2001,{"$f":"C469+1","v":2002},null,"2001-02"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C469","v":2001},{"$f":"D469","v":2002}]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":10050500},{"$f":"VLOOKUP(H472,A472:C476,3)","v":0.3},{"$f":"INDEX(D472:D476,MATCH(I472,C472:C476,0))","v":150000},{"$f":"INDEX(E472:E476,MATCH(I472,C472:C476,0))","v":19000},{"$f":"IF(H472>H476,VLOOKUP(H472,A472:F476,6),0)","v":0.02},{"$f":"VLOOKUP(H472,A472:G476,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B472,IF($E$3=\"Female\",B479,IF($E$3=\"Senior Citizen\",B486,B493)))","v":50000},0]
[{"$f":"B472+1","v":50001},60000,0.1,{"$f":"B472","v":50000},{"$f":"(B473-B472)*C473","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O472+1","v":50001},60000,0.1]
[{"$f":"B473+1","v":60001},150000,0.2,{"$f":"B473","v":60000},{"$f":"E473+(B474-B473)*C474","v":19000},0.02,0,{"$f":"IF(I472=C476,E475+ROUND((H472-J472),0)*I472,IF(I472=C475,E474+ROUND((H472-J472)*I472,0),IF(I472=C474,E473+ROUND((H472-J472)*I472,0),IF(I472=C473,E472+ROUND((H472-J472)*I472,0),E471+ROUND((H472-J472)*I472,0)))))","v":2989150},{"$f":"MIN(K476:L476)","v":59783},{"$f":"ROUND(SUM(H474+I474)*M472,0)","v":0},{"$f":"SUM(H474:J474)","v":3048933},null,null,{"$f":"O473+1","v":60001},150000,0.2]
[{"$f":"B474+1","v":150001},null,0.3,{"$f":"B474","v":150000},{"$f":"IF(J472=0,0,E474)","v":19000},0.02,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O474+1","v":150001},0,0.3]
["Surcharge Limit",null,null,60000,null,null,null,60000,{"$f":"IF(H472>H476,H472-H476,0)","v":9990500},{"$f":"IF(I476>0,ROUND(I476*I472,0),0)","v":2997150},{"$f":"I476-J476","v":6993350},{"$f":"IF(H474>0,ROUND(H474*L472,0),0)","v":59783},{"$f":"IF(K476>L476,0,L476-K476)","v":0},{"$f":"O475+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H474,IF($E$3=\"Female\",H481,IF($E$3=\"Senior Citizen\",H488,H495)))","v":2989150}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I474,IF($E$3=\"Female\",I481,IF($E$3=\"Senior Citizen\",I488,I495)))","v":59783}]
[0,50000,0,0,0,0,0,{"$f":"H472","v":10050500},{"$f":"VLOOKUP(H479,A479:C483,3)","v":0.3},{"$f":"INDEX(D479:D483,MATCH(I479,C479:C483,0))","v":150000},{"$f":"INDEX(E479:E483,MATCH(I479,C479:C483,0))","v":19000},{"$f":"IF(H479>H483,VLOOKUP(H479,A479:F483,6),0)","v":0.02},{"$f":"VLOOKUP(H479,A479:G483,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J474,IF($E$3=\"Female\",J481,IF($E$3=\"Senior Citizen\",J488,J495)))","v":0}]
[{"$f":"B479+1","v":50001},60000,0.1,{"$f":"B479","v":50000},{"$f":"(B480-B479)*C480","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K474,IF($E$3=\"Female\",K481,IF($E$3=\"Senior Citizen\",K488,K495)))","v":3048933}]
[{"$f":"B480+1","v":60001},150000,0.2,{"$f":"B480","v":60000},{"$f":"E480+(B481-B480)*C481","v":19000},0.02,0,{"$f":"IF(I479=C483,E482+ROUND((H479-J479),0)*I479,IF(I479=C482,E481+ROUND((H479-J479)*I479,0),IF(I479=C481,E480+ROUND((H479-J479)*I479,0),IF(I479=C480,E479+ROUND((H479-J479)*I479,0),E478+ROUND((H479-J479)*I479,0)))))","v":2989150},{"$f":"MIN(K483:L483)","v":59783},{"$f":"ROUND(SUM(H481+I481)*M479,0)","v":0},{"$f":"SUM(H481:J481)","v":3048933},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A471,IF($E$3=\"Female\",A478,IF($E$3=\"Senior Citizen\",A485,A492)))","v":"(below 65 years)"}]
[{"$f":"B481+1","v":150001},null,0.3,{"$f":"B481","v":150000},{"$f":"IF(J479=0,0,E481)","v":19000},0.02,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M476,IF($E$3=\"Female\",M483,IF($E$3=\"Senior Citizen\",M490,M497)))","v":0}]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H476","v":60000},{"$f":"IF(H479>H483,H479-H483,0)","v":9990500},{"$f":"IF(I483>0,ROUND(I483*I479,0),0)","v":2997150},{"$f":"I483-J483","v":6993350},{"$f":"IF(H481>0,ROUND(H481*L479,0),0)","v":59783},{"$f":"IF(K483>L483,0,L483-K483)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K474,IF($E$3=\"Female\",K481,IF($E$3=\"Senior Citizen\",K488,K495)))","v":3048933}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 65 years)"]
[0,50000,0,0,0,0,0,{"$f":"H472","v":10050500},{"$f":"VLOOKUP(H486,A486:C490,3)","v":0.3},{"$f":"INDEX(D486:D490,MATCH(I486,C486:C490,0))","v":150000},{"$f":"INDEX(E486:E490,MATCH(I486,C486:C490,0))","v":19000},{"$f":"IF(H486>H490,VLOOKUP(H486,A486:F490,6),0)","v":0.1},{"$f":"VLOOKUP(H486,A486:G490,7)","v":0}]
[{"$f":"B486+1","v":50001},60000,0.1,{"$f":"B486","v":50000},{"$f":"(B487-B486)*C487","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B487+1","v":60001},150000,0.2,{"$f":"B487","v":60000},{"$f":"E487+(B488-B487)*C488","v":19000},0.1,0,{"$f":"IF(I486=C490,E489+ROUND((H486-J486),0)*I486,IF(I486=C489,E488+ROUND((H486-J486)*I486,0),IF(I486=C488,E487+ROUND((H486-J486)*I486,0),IF(I486=C487,E486+ROUND((H486-J486)*I486,0),E485+ROUND((H486-J486)*I486,0)))))","v":2989150},{"$f":"MIN(K490:L490)","v":298915},{"$f":"ROUND(SUM(H488+I488)*M486,0)","v":0},{"$f":"SUM(H488:J488)","v":3288065}]
[{"$f":"B488+1","v":150001},null,0.3,{"$f":"B488","v":150000},{"$f":"IF(J486=0,0,E488)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H483","v":60000},{"$f":"IF(H486>H490,H486-H490,0)","v":9990500},{"$f":"IF(I490>0,ROUND(I490*I486,0),0)","v":2997150},{"$f":"I490-J490","v":6993350},{"$f":"IF(H488>0,ROUND(H488*L486,0),0)","v":298915},{"$f":"IF(K490>L490,0,L490-K490)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H472","v":10050500},{"$f":"VLOOKUP(H493,A493:C497,3)","v":0.3},{"$f":"INDEX(D493:D497,MATCH(I493,C493:C497,0))","v":150000},{"$f":"INDEX(E493:E497,MATCH(I493,C493:C497,0))","v":19000},{"$f":"IF(H493>H497,VLOOKUP(H493,A493:F497,6),0)","v":0.02},{"$f":"VLOOKUP(H493,A493:G497,7)","v":0}]
[{"$f":"B493+1","v":50001},60000,0.1,{"$f":"B493","v":50000},{"$f":"(B494-B493)*C494","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B494+1","v":60001},150000,0.2,{"$f":"B494","v":60000},{"$f":"E494+(B495-B494)*C495","v":19000},0.02,0,{"$f":"IF(I493=C497,E496+ROUND((H493-J493),0)*I493,IF(I493=C496,E495+ROUND((H493-J493)*I493,0),IF(I493=C495,E494+ROUND((H493-J493)*I493,0),IF(I493=C494,E493+ROUND((H493-J493)*I493,0),E492+ROUND((H493-J493)*I493,0)))))","v":2989150},{"$f":"MIN(K497:L497)","v":59783},{"$f":"ROUND(SUM(H495+I495)*M493,0)","v":0},{"$f":"SUM(H495:J495)","v":3048933}]
[{"$f":"B495+1","v":150001},null,0.3,{"$f":"B495","v":150000},{"$f":"IF(J493=0,0,E495)","v":19000},0.02,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H490","v":60000},{"$f":"IF(H493>H497,H493-H497,0)","v":9990500},{"$f":"IF(I497>0,ROUND(I497*I493,0),0)","v":2997150},{"$f":"I497-J497","v":6993350},{"$f":"IF(H495>0,ROUND(H495*L493,0),0)","v":59783},{"$f":"IF(K497>L497,0,L497-K497)","v":0}]
[null,null,2002,{"$f":"C498+1","v":2003},null,"2002-03"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C498","v":2002},{"$f":"D498","v":2003}]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":10050500},{"$f":"VLOOKUP(H501,A501:C505,3)","v":0.3},{"$f":"INDEX(D501:D505,MATCH(I501,C501:C505,0))","v":150000},{"$f":"INDEX(E501:E505,MATCH(I501,C501:C505,0))","v":19000},{"$f":"IF(H501>H505,VLOOKUP(H501,A501:F505,6),0)","v":0.05},{"$f":"VLOOKUP(H501,A501:G505,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B501,IF($E$3=\"Female\",B508,IF($E$3=\"Senior Citizen\",B515,B522)))","v":50000},0]
[{"$f":"B501+1","v":50001},60000,0.1,{"$f":"B501","v":50000},{"$f":"(B502-B501)*C502","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O501+1","v":50001},60000,0.1]
[{"$f":"B502+1","v":60001},150000,0.2,{"$f":"B502","v":60000},{"$f":"E502+(B503-B502)*C503","v":19000},0.05,0,{"$f":"IF(I501=C505,E504+ROUND((H501-J501),0)*I501,IF(I501=C504,E503+ROUND((H501-J501)*I501,0),IF(I501=C503,E502+ROUND((H501-J501)*I501,0),IF(I501=C502,E501+ROUND((H501-J501)*I501,0),E500+ROUND((H501-J501)*I501,0)))))","v":2989150},{"$f":"MIN(K505:L505)","v":149458},{"$f":"ROUND(SUM(H503+I503)*M501,0)","v":0},{"$f":"SUM(H503:J503)","v":3138608},null,null,{"$f":"O502+1","v":60001},150000,0.2]
[{"$f":"B503+1","v":150001},null,0.3,{"$f":"B503","v":150000},{"$f":"IF(J501=0,0,E503)","v":19000},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O503+1","v":150001},0,0.3]
["Surcharge Limit",null,null,60000,null,null,null,60000,{"$f":"IF(H501>H505,H501-H505,0)","v":9990500},{"$f":"IF(I505>0,ROUND(I505*I501,0),0)","v":2997150},{"$f":"I505-J505","v":6993350},{"$f":"IF(H503>0,ROUND(H503*L501,0),0)","v":149458},{"$f":"IF(K505>L505,0,L505-K505)","v":0},{"$f":"O504+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H503,IF($E$3=\"Female\",H510,IF($E$3=\"Senior Citizen\",H517,H524)))","v":2989150}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I503,IF($E$3=\"Female\",I510,IF($E$3=\"Senior Citizen\",I517,I524)))","v":149458}]
[0,50000,0,0,0,0,0,{"$f":"H501","v":10050500},{"$f":"VLOOKUP(H508,A508:C512,3)","v":0.3},{"$f":"INDEX(D508:D512,MATCH(I508,C508:C512,0))","v":150000},{"$f":"INDEX(E508:E512,MATCH(I508,C508:C512,0))","v":19000},{"$f":"IF(H508>H512,VLOOKUP(H508,A508:F512,6),0)","v":0.05},{"$f":"VLOOKUP(H508,A508:G512,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J503,IF($E$3=\"Female\",J510,IF($E$3=\"Senior Citizen\",J517,J524)))","v":0}]
[{"$f":"B508+1","v":50001},60000,0.1,{"$f":"B508","v":50000},{"$f":"(B509-B508)*C509","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K503,IF($E$3=\"Female\",K510,IF($E$3=\"Senior Citizen\",K517,K524)))","v":3138608}]
[{"$f":"B509+1","v":60001},150000,0.2,{"$f":"B509","v":60000},{"$f":"E509+(B510-B509)*C510","v":19000},0.05,0,{"$f":"IF(I508=C512,E511+ROUND((H508-J508),0)*I508,IF(I508=C511,E510+ROUND((H508-J508)*I508,0),IF(I508=C510,E509+ROUND((H508-J508)*I508,0),IF(I508=C509,E508+ROUND((H508-J508)*I508,0),E507+ROUND((H508-J508)*I508,0)))))","v":2989150},{"$f":"MIN(K512:L512)","v":149458},{"$f":"ROUND(SUM(H510+I510)*M508,0)","v":0},{"$f":"SUM(H510:J510)","v":3138608},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A500,IF($E$3=\"Female\",A507,IF($E$3=\"Senior Citizen\",A514,A521)))","v":"(below 65 years)"}]
[{"$f":"B510+1","v":150001},null,0.3,{"$f":"B510","v":150000},{"$f":"IF(J508=0,0,E510)","v":19000},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M505,IF($E$3=\"Female\",M512,IF($E$3=\"Senior Citizen\",M519,M526)))","v":0}]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H505","v":60000},{"$f":"IF(H508>H512,H508-H512,0)","v":9990500},{"$f":"IF(I512>0,ROUND(I512*I508,0),0)","v":2997150},{"$f":"I512-J512","v":6993350},{"$f":"IF(H510>0,ROUND(H510*L508,0),0)","v":149458},{"$f":"IF(K512>L512,0,L512-K512)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K503,IF($E$3=\"Female\",K510,IF($E$3=\"Senior Citizen\",K517,K524)))","v":3138608}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 65 years)"]
[0,50000,0,0,0,0,0,{"$f":"H501","v":10050500},{"$f":"VLOOKUP(H515,A515:C519,3)","v":0.3},{"$f":"INDEX(D515:D519,MATCH(I515,C515:C519,0))","v":150000},{"$f":"INDEX(E515:E519,MATCH(I515,C515:C519,0))","v":19000},{"$f":"IF(H515>H519,VLOOKUP(H515,A515:F519,6),0)","v":0.05},{"$f":"VLOOKUP(H515,A515:G519,7)","v":0}]
[{"$f":"B515+1","v":50001},60000,0.1,{"$f":"B515","v":50000},{"$f":"(B516-B515)*C516","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B516+1","v":60001},150000,0.2,{"$f":"B516","v":60000},{"$f":"E516+(B517-B516)*C517","v":19000},0.05,0,{"$f":"IF(I515=C519,E518+ROUND((H515-J515),0)*I515,IF(I515=C518,E517+ROUND((H515-J515)*I515,0),IF(I515=C517,E516+ROUND((H515-J515)*I515,0),IF(I515=C516,E515+ROUND((H515-J515)*I515,0),E514+ROUND((H515-J515)*I515,0)))))","v":2989150},{"$f":"MIN(K519:L519)","v":149458},{"$f":"ROUND(SUM(H517+I517)*M515,0)","v":0},{"$f":"SUM(H517:J517)","v":3138608}]
[{"$f":"B517+1","v":150001},null,0.3,{"$f":"B517","v":150000},{"$f":"IF(J515=0,0,E517)","v":19000},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H512","v":60000},{"$f":"IF(H515>H519,H515-H519,0)","v":9990500},{"$f":"IF(I519>0,ROUND(I519*I515,0),0)","v":2997150},{"$f":"I519-J519","v":6993350},{"$f":"IF(H517>0,ROUND(H517*L515,0),0)","v":149458},{"$f":"IF(K519>L519,0,L519-K519)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H501","v":10050500},{"$f":"VLOOKUP(H522,A522:C526,3)","v":0.3},{"$f":"INDEX(D522:D526,MATCH(I522,C522:C526,0))","v":150000},{"$f":"INDEX(E522:E526,MATCH(I522,C522:C526,0))","v":19000},{"$f":"IF(H522>H526,VLOOKUP(H522,A522:F526,6),0)","v":0.05},{"$f":"VLOOKUP(H522,A522:G526,7)","v":0}]
[{"$f":"B522+1","v":50001},60000,0.1,{"$f":"B522","v":50000},{"$f":"(B523-B522)*C523","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B523+1","v":60001},150000,0.2,{"$f":"B523","v":60000},{"$f":"E523+(B524-B523)*C524","v":19000},0.05,0,{"$f":"IF(I522=C526,E525+ROUND((H522-J522),0)*I522,IF(I522=C525,E524+ROUND((H522-J522)*I522,0),IF(I522=C524,E523+ROUND((H522-J522)*I522,0),IF(I522=C523,E522+ROUND((H522-J522)*I522,0),E521+ROUND((H522-J522)*I522,0)))))","v":2989150},{"$f":"MIN(K526:L526)","v":149458},{"$f":"ROUND(SUM(H524+I524)*M522,0)","v":0},{"$f":"SUM(H524:J524)","v":3138608}]
[{"$f":"B524+1","v":150001},null,0.3,{"$f":"B524","v":150000},{"$f":"IF(J522=0,0,E524)","v":19000},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H519","v":60000},{"$f":"IF(H522>H526,H522-H526,0)","v":9990500},{"$f":"IF(I526>0,ROUND(I526*I522,0),0)","v":2997150},{"$f":"I526-J526","v":6993350},{"$f":"IF(H524>0,ROUND(H524*L522,0),0)","v":149458},{"$f":"IF(K526>L526,0,L526-K526)","v":0}]
[null,null,2003,{"$f":"C527+1","v":2004},null,"2003-04"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C527","v":2003},{"$f":"D527","v":2004}]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":10050500},{"$f":"VLOOKUP(H530,A530:C534,3)","v":0.3},{"$f":"INDEX(D530:D534,MATCH(I530,C530:C534,0))","v":150000},{"$f":"INDEX(E530:E534,MATCH(I530,C530:C534,0))","v":19000},{"$f":"IF(H530>H534,VLOOKUP(H530,A530:F534,6),0)","v":0.1},{"$f":"VLOOKUP(H530,A530:G534,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B530,IF($E$3=\"Female\",B537,IF($E$3=\"Senior Citizen\",B544,B551)))","v":50000},0]
[{"$f":"B530+1","v":50001},60000,0.1,{"$f":"B530","v":50000},{"$f":"(B531-B530)*C531","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O530+1","v":50001},60000,0.1]
[{"$f":"B531+1","v":60001},150000,0.2,{"$f":"B531","v":60000},{"$f":"E531+(B532-B531)*C532","v":19000},0.1,0,{"$f":"IF(I530=C534,E533+ROUND((H530-J530),0)*I530,IF(I530=C533,E532+ROUND((H530-J530)*I530,0),IF(I530=C532,E531+ROUND((H530-J530)*I530,0),IF(I530=C531,E530+ROUND((H530-J530)*I530,0),E529+ROUND((H530-J530)*I530,0)))))","v":2989150},{"$f":"MIN(K534:L534)","v":298915},{"$f":"ROUND(SUM(H532+I532)*M530,0)","v":0},{"$f":"SUM(H532:J532)","v":3288065},null,null,{"$f":"O531+1","v":60001},150000,0.2]
[{"$f":"B532+1","v":150001},null,0.3,{"$f":"B532","v":150000},{"$f":"IF(J530=0,0,E532)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O532+1","v":150001},0,0.3]
["Surcharge Limit",null,null,850000,null,null,null,850000,{"$f":"IF(H530>H534,H530-H534,0)","v":9200500},{"$f":"IF(I534>0,ROUND(I534*I530,0),0)","v":2760150},{"$f":"I534-J534","v":6440350},{"$f":"IF(H532>0,ROUND(H532*L530,0),0)","v":298915},{"$f":"IF(K534>L534,0,L534-K534)","v":0},{"$f":"O533+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H532,IF($E$3=\"Female\",H539,IF($E$3=\"Senior Citizen\",H546,H553)))","v":2989150}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I532,IF($E$3=\"Female\",I539,IF($E$3=\"Senior Citizen\",I546,I553)))","v":298915}]
[0,50000,0,0,0,0,0,{"$f":"H530","v":10050500},{"$f":"VLOOKUP(H537,A537:C541,3)","v":0.3},{"$f":"INDEX(D537:D541,MATCH(I537,C537:C541,0))","v":150000},{"$f":"INDEX(E537:E541,MATCH(I537,C537:C541,0))","v":19000},{"$f":"IF(H537>H541,VLOOKUP(H537,A537:F541,6),0)","v":0.1},{"$f":"VLOOKUP(H537,A537:G541,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J532,IF($E$3=\"Female\",J539,IF($E$3=\"Senior Citizen\",J546,J553)))","v":0}]
[{"$f":"B537+1","v":50001},60000,0.1,{"$f":"B537","v":50000},{"$f":"(B538-B537)*C538","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K532,IF($E$3=\"Female\",K539,IF($E$3=\"Senior Citizen\",K546,K553)))","v":3288065}]
[{"$f":"B538+1","v":60001},150000,0.2,{"$f":"B538","v":60000},{"$f":"E538+(B539-B538)*C539","v":19000},0.1,0,{"$f":"IF(I537=C541,E540+ROUND((H537-J537),0)*I537,IF(I537=C540,E539+ROUND((H537-J537)*I537,0),IF(I537=C539,E538+ROUND((H537-J537)*I537,0),IF(I537=C538,E537+ROUND((H537-J537)*I537,0),E536+ROUND((H537-J537)*I537,0)))))","v":2989150},{"$f":"MIN(K541:L541)","v":298915},{"$f":"ROUND(SUM(H539+I539)*M537,0)","v":0},{"$f":"SUM(H539:J539)","v":3288065},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A529,IF($E$3=\"Female\",A536,IF($E$3=\"Senior Citizen\",A543,A550)))","v":"(below 65 years)"}]
[{"$f":"B539+1","v":150001},null,0.3,{"$f":"B539","v":150000},{"$f":"IF(J537=0,0,E539)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M534,IF($E$3=\"Female\",M541,IF($E$3=\"Senior Citizen\",M548,M555)))","v":0}]
["Surcharge Limit",null,null,850000,null,null,null,{"$f":"H534","v":850000},{"$f":"IF(H537>H541,H537-H541,0)","v":9200500},{"$f":"IF(I541>0,ROUND(I541*I537,0),0)","v":2760150},{"$f":"I541-J541","v":6440350},{"$f":"IF(H539>0,ROUND(H539*L537,0),0)","v":298915},{"$f":"IF(K541>L541,0,L541-K541)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K532,IF($E$3=\"Female\",K539,IF($E$3=\"Senior Citizen\",K546,K553)))","v":3288065}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 65 years)"]
[0,50000,0,0,0,0,0,{"$f":"H530","v":10050500},{"$f":"VLOOKUP(H544,A544:C548,3)","v":0.3},{"$f":"INDEX(D544:D548,MATCH(I544,C544:C548,0))","v":150000},{"$f":"INDEX(E544:E548,MATCH(I544,C544:C548,0))","v":19000},{"$f":"IF(H544>H548,VLOOKUP(H544,A544:F548,6),0)","v":0.1},{"$f":"VLOOKUP(H544,A544:G548,7)","v":0}]
[{"$f":"B544+1","v":50001},60000,0.1,{"$f":"B544","v":50000},{"$f":"(B545-B544)*C545","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B545+1","v":60001},150000,0.2,{"$f":"B545","v":60000},{"$f":"E545+(B546-B545)*C546","v":19000},0.1,0,{"$f":"IF(I544=C548,E547+ROUND((H544-J544),0)*I544,IF(I544=C547,E546+ROUND((H544-J544)*I544,0),IF(I544=C546,E545+ROUND((H544-J544)*I544,0),IF(I544=C545,E544+ROUND((H544-J544)*I544,0),E543+ROUND((H544-J544)*I544,0)))))","v":2989150},{"$f":"MIN(K548:L548)","v":298915},{"$f":"ROUND(SUM(H546+I546)*M544,0)","v":0},{"$f":"SUM(H546:J546)","v":3288065}]
[{"$f":"B546+1","v":150001},null,0.3,{"$f":"B546","v":150000},{"$f":"IF(J544=0,0,E546)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,850000,null,null,null,{"$f":"H541","v":850000},{"$f":"IF(H544>H548,H544-H548,0)","v":9200500},{"$f":"IF(I548>0,ROUND(I548*I544,0),0)","v":2760150},{"$f":"I548-J548","v":6440350},{"$f":"IF(H546>0,ROUND(H546*L544,0),0)","v":298915},{"$f":"IF(K548>L548,0,L548-K548)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H530","v":10050500},{"$f":"VLOOKUP(H551,A551:C555,3)","v":0.3},{"$f":"INDEX(D551:D555,MATCH(I551,C551:C555,0))","v":150000},{"$f":"INDEX(E551:E555,MATCH(I551,C551:C555,0))","v":19000},{"$f":"IF(H551>H555,VLOOKUP(H551,A551:F555,6),0)","v":0.1},{"$f":"VLOOKUP(H551,A551:G555,7)","v":0}]
[{"$f":"B551+1","v":50001},60000,0.1,{"$f":"B551","v":50000},{"$f":"(B552-B551)*C552","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B552+1","v":60001},150000,0.2,{"$f":"B552","v":60000},{"$f":"E552+(B553-B552)*C553","v":19000},0.1,0,{"$f":"IF(I551=C555,E554+ROUND((H551-J551),0)*I551,IF(I551=C554,E553+ROUND((H551-J551)*I551,0),IF(I551=C553,E552+ROUND((H551-J551)*I551,0),IF(I551=C552,E551+ROUND((H551-J551)*I551,0),E550+ROUND((H551-J551)*I551,0)))))","v":2989150},{"$f":"MIN(K555:L555)","v":298915},{"$f":"ROUND(SUM(H553+I553)*M551,0)","v":0},{"$f":"SUM(H553:J553)","v":3288065}]
[{"$f":"B553+1","v":150001},null,0.3,{"$f":"B553","v":150000},{"$f":"IF(J551=0,0,E553)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,850000,null,null,null,{"$f":"H548","v":850000},{"$f":"IF(H551>H555,H551-H555,0)","v":9200500},{"$f":"IF(I555>0,ROUND(I555*I551,0),0)","v":2760150},{"$f":"I555-J555","v":6440350},{"$f":"IF(H553>0,ROUND(H553*L551,0),0)","v":298915},{"$f":"IF(K555>L555,0,L555-K555)","v":0}]
[null,null,2004,{"$f":"C556+1","v":2005},null,"2004-05"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,null,null,null,null,null,null,null,null,null,null,null,2004,{"$f":"AC557+1","v":2005},null,"2004-05"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C556","v":2004},{"$f":"D556","v":2005},null,null,null,null,null,null,null,null,null,null,"Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":10050500},{"$f":"VLOOKUP(H559,A559:C563,3)","v":0.3},{"$f":"INDEX(D559:D563,MATCH(I559,C559:C563,0))","v":150000},{"$f":"INDEX(E559:E563,MATCH(I559,C559:C563,0))","v":19000},{"$f":"IF(H559>H563,VLOOKUP(H559,A559:F563,6),0)","v":0.1},{"$f":"VLOOKUP(H559,A559:G563,7)","v":0.02},0,{"$f":"IF($E$3=\"Male\",B559,IF($E$3=\"Female\",B566,IF($E$3=\"Senior Citizen\",B573,B580)))","v":50000},0,null,null,null,null,null,null,null,null,null,null,"(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"AC557","v":2004},{"$f":"AD557","v":2005}]
[{"$f":"B559+1","v":50001},60000,0.1,{"$f":"B559","v":50000},{"$f":"(B560-B559)*C560","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O559+1","v":50001},60000,0.1,null,null,null,null,null,null,null,null,null,null,0,50000,0,0,0,0,0,{"$f":"$E$4","v":10050500},{"$f":"VLOOKUP(AH560,AA560:AC564,3)","v":0.3},{"$f":"INDEX(AD560:AD564,MATCH(AI560,AC560:AC564,0))","v":150000},{"$f":"INDEX(AE560:AE564,MATCH(AI560,AC560:AC564,0))","v":19000},{"$f":"IF(AH560>AH564,VLOOKUP(AH560,AA560:AF564,6),0)","v":0.1},{"$f":"VLOOKUP(AH560,AA560:AG564,7)","v":0.02},0,{"$f":"IF($E$3=\"Male\",AB560,IF($E$3=\"Female\",AB567,IF($E$3=\"Senior Citizen\",AB574,AB581)))","v":50000},0]
[{"$f":"B560+1","v":60001},150000,0.2,{"$f":"B560","v":60000},{"$f":"E560+(B561-B560)*C561","v":19000},0.1,0.02,{"$f":"IF(I559=C563,E562+ROUND((H559-J559),0)*I559,IF(I559=C562,E561+ROUND((H559-J559)*I559,0),IF(I559=C561,E560+ROUND((H559-J559)*I559,0),IF(I559=C560,E559+ROUND((H559-J559)*I559,0),E558+ROUND((H559-J559)*I559,0)))))-$AP$577","v":2989150},{"$f":"MIN(K563:L563)","v":298915},{"$f":"ROUND(SUM(H561+I561)*M559,0)","v":65761},{"$f":"SUM(H561:J561)","v":3353826},null,null,{"$f":"O560+1","v":60001},150000,0.2,null,null,null,null,null,null,null,null,null,null,{"$f":"AB560+1","v":50001},60000,0.1,{"$f":"AB560","v":50000},{"$f":"(AB561-AB560)*AC561","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"AO560+1","v":50001},60000,0.1]
[{"$f":"B561+1","v":150001},null,0.3,{"$f":"B561","v":150000},{"$f":"IF(J559=0,0,E561)","v":19000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O561+1","v":150001},0,0.3,null,null,null,null,null,null,null,null,null,null,{"$f":"AB561+1","v":60001},150000,0.2,{"$f":"AB561","v":60000},{"$f":"AE561+(AB562-AB561)*AC562","v":19000},0.1,0.02,{"$f":"IF(AI560=AC564,AE563+ROUND((AH560-AJ560),0)*AI560,IF(AI560=AC563,AE562+ROUND((AH560-AJ560)*AI560,0),IF(AI560=AC562,AE561+ROUND((AH560-AJ560)*AI560,0),IF(AI560=AC561,AE560+ROUND((AH560-AJ560)*AI560,0),AE559+ROUND((AH560-AJ560)*AI560,0)))))","v":2989150},{"$f":"MIN(AK564:AL564)","v":298915},{"$f":"ROUND(SUM(AH562+AI562)*AM560,0)","v":65761},{"$f":"SUM(AH562:AJ562)","v":3353826},null,null,{"$f":"AO561+1","v":60001},150000,0.2]
["Surcharge Limit",null,null,850000,null,null,null,850000,{"$f":"IF(H559>H563,H559-H563,0)","v":9200500},{"$f":"IF(I563>0,ROUND(I563*I559,0),0)","v":2760150},{"$f":"I563-J563","v":6440350},{"$f":"IF(H561>0,ROUND(H561*L559,0),0)","v":298915},{"$f":"IF(K563>L563,0,L563-K563)","v":0},{"$f":"O562+1","v":1},0,0,null,null,null,null,null,null,null,null,null,null,{"$f":"AB562+1","v":150001},null,0.3,{"$f":"AB562","v":150000},{"$f":"IF(AJ560=0,0,AE562)","v":19000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"AO562+1","v":150001},0,0.3]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H561,IF($E$3=\"Female\",H568,IF($E$3=\"Senior Citizen\",H575,H582)))","v":2989150},null,null,null,null,null,null,null,null,null,null,"Surcharge Limit",null,null,850000,null,null,null,850000,{"$f":"IF(AH560>AH564,AH560-AH564,0)","v":9200500},{"$f":"IF(AI564>0,ROUND(AI564*AI560,0),0)","v":2760150},{"$f":"AI564-AJ564","v":6440350},{"$f":"IF(AH562>0,ROUND(AH562*AL560,0),0)","v":298915},{"$f":"IF(AK564>AL564,0,AL564-AK564)","v":0},{"$f":"AO563+1","v":1},0,0]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I561,IF($E$3=\"Female\",I568,IF($E$3=\"Senior Citizen\",I575,I582)))","v":298915},null,null,null,null,null,null,null,null,null,null,"Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",AH562,IF($E$3=\"Female\",AH569,IF($E$3=\"Senior Citizen\",AH576,AH583)))","v":2989150}]
[0,50000,0,0,0,0,0,{"$f":"H559","v":10050500},{"$f":"VLOOKUP(H566,A566:C570,3)","v":0.3},{"$f":"INDEX(D566:D570,MATCH(I566,C566:C570,0))","v":150000},{"$f":"INDEX(E566:E570,MATCH(I566,C566:C570,0))","v":19000},{"$f":"IF(H566>H570,VLOOKUP(H566,A566:F570,6),0)","v":0.1},{"$f":"VLOOKUP(H566,A566:G570,7)","v":0.02},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J561,IF($E$3=\"Female\",J568,IF($E$3=\"Senior Citizen\",J575,J582)))","v":65761},null,null,null,null,null,null,null,null,null,null,"(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",AI562,IF($E$3=\"Female\",AI569,IF($E$3=\"Senior Citizen\",AI576,AI583)))","v":298915}]
[{"$f":"B566+1","v":50001},60000,0.1,{"$f":"B566","v":50000},{"$f":"(B567-B566)*C567","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K561,IF($E$3=\"Female\",K568,IF($E$3=\"Senior Citizen\",K575,K582)))","v":3353826},null,null,null,null,null,null,null,null,null,null,0,50000,0,0,0,0,0,{"$f":"AH560","v":10050500},{"$f":"VLOOKUP(AH567,AA567:AC571,3)","v":0.3},{"$f":"INDEX(AD567:AD571,MATCH(AI567,AC567:AC571,0))","v":150000},{"$f":"INDEX(AE567:AE571,MATCH(AI567,AC567:AC571,0))","v":19000},{"$f":"IF(AH567>AH571,VLOOKUP(AH567,AA567:AF571,6),0)","v":0.1},{"$f":"VLOOKUP(AH567,AA567:AG571,7)","v":0.02},"E. CESS",null,{"$f":"IF($E$3=\"Male\",AJ562,IF($E$3=\"Female\",AJ569,IF($E$3=\"Senior Citizen\",AJ576,AJ583)))","v":65761}]
[{"$f":"B567+1","v":60001},150000,0.2,{"$f":"B567","v":60000},{"$f":"E567+(B568-B567)*C568","v":19000},0.1,0.02,{"$f":"IF(I566=C570,E569+ROUND((H566-J566),0)*I566,IF(I566=C569,E568+ROUND((H566-J566)*I566,0),IF(I566=C568,E567+ROUND((H566-J566)*I566,0),IF(I566=C567,E566+ROUND((H566-J566)*I566,0),E565+ROUND((H566-J566)*I566,0)))))-$AP$577","v":2989150},{"$f":"MIN(K570:L570)","v":298915},{"$f":"ROUND(SUM(H568+I568)*M566,0)","v":65761},{"$f":"SUM(H568:J568)","v":3353826},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A558,IF($E$3=\"Female\",A565,IF($E$3=\"Senior Citizen\",A572,A579)))","v":"(below 65 years)"},null,null,null,null,null,null,null,null,null,null,{"$f":"AB567+1","v":50001},60000,0.1,{"$f":"AB567","v":50000},{"$f":"(AB568-AB567)*AC568","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",AK562,IF($E$3=\"Female\",AK569,IF($E$3=\"Senior Citizen\",AK576,AK583)))","v":3353826}]
[{"$f":"B568+1","v":150001},null,0.3,{"$f":"B568","v":150000},{"$f":"IF(J566=0,0,E568)","v":19000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M563,IF($E$3=\"Female\",M570,IF($E$3=\"Senior Citizen\",M577,M584)))","v":0},null,null,null,null,null,null,null,null,null,null,{"$f":"AB568+1","v":60001},150000,0.2,{"$f":"AB568","v":60000},{"$f":"AE568+(AB569-AB568)*AC569","v":19000},0.1,0.02,{"$f":"IF(AI567=AC571,AE570+ROUND((AH567-AJ567),0)*AI567,IF(AI567=AC570,AE569+ROUND((AH567-AJ567)*AI567,0),IF(AI567=AC569,AE568+ROUND((AH567-AJ567)*AI567,0),IF(AI567=AC568,AE567+ROUND((AH567-AJ567)*AI567,0),AE566+ROUND((AH567-AJ567)*AI567,0)))))","v":2989150},{"$f":"MIN(AK571:AL571)","v":298915},{"$f":"ROUND(SUM(AH569+AI569)*AM567,0)","v":65761},{"$f":"SUM(AH569:AJ569)","v":3353826},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",AA559,IF($E$3=\"Female\",AA566,IF($E$3=\"Senior Citizen\",AA573,AA580)))","v":"(below 65 years)"}]
["Surcharge Limit",null,null,850000,null,null,null,{"$f":"H563","v":850000},{"$f":"IF(H566>H570,H566-H570,0)","v":9200500},{"$f":"IF(I570>0,ROUND(I570*I566,0),0)","v":2760150},{"$f":"I570-J570","v":6440350},{"$f":"IF(H568>0,ROUND(H568*L566,0),0)","v":298915},{"$f":"IF(K570>L570,0,L570-K570)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K561,IF($E$3=\"Female\",K568,IF($E$3=\"Senior Citizen\",K575,K582)))","v":3353826},null,null,null,null,null,null,null,null,null,null,{"$f":"AB569+1","v":150001},null,0.3,{"$f":"AB569","v":150000},{"$f":"IF(AJ567=0,0,AE569)","v":19000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",AM564,IF($E$3=\"Female\",AM571,IF($E$3=\"Senior Citizen\",AM578,AM585)))","v":0}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess",null,null,null,null,null,null,null,null,null,null,null,null,null,"Surcharge Limit",null,null,850000,null,null,null,{"$f":"AH564","v":850000},{"$f":"IF(AH567>AH571,AH567-AH571,0)","v":9200500},{"$f":"IF(AI571>0,ROUND(AI571*AI567,0),0)","v":2760150},{"$f":"AI571-AJ571","v":6440350},{"$f":"IF(AH569>0,ROUND(AH569*AL567,0),0)","v":298915},{"$f":"IF(AK571>AL571,0,AL571-AK571)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",AK562,IF($E$3=\"Female\",AK569,IF($E$3=\"Senior Citizen\",AK576,AK583)))","v":3353826}]
["(Above 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"Treatment of sect 80D",null,null,null,null,null,null,null,null,null,null,null,null,"Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
[0,50000,0,0,0,0,0,{"$f":"H559","v":10050500},{"$f":"VLOOKUP(H573,A573:C577,3)","v":0.3},{"$f":"INDEX(D573:D577,MATCH(I573,C573:C577,0))","v":150000},{"$f":"INDEX(E573:E577,MATCH(I573,C573:C577,0))","v":19000},{"$f":"IF(H573>H577,VLOOKUP(H573,A573:F577,6),0)","v":0.1},{"$f":"VLOOKUP(H573,A573:G577,7)","v":0.02},"Taxable income",null,{"$f":"H559","v":10050500},null,null,null,null,null,null,null,null,null,null,"(Above 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"Treatment of sect 80D"]
[{"$f":"B573+1","v":50001},60000,0.1,{"$f":"B573","v":50000},{"$f":"(B574-B573)*C574","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"Due Tax",null,{"$f":"P564","v":2989150},null,null,null,null,null,null,null,null,null,null,0,50000,0,0,0,0,0,{"$f":"AH560","v":10050500},{"$f":"VLOOKUP(AH574,AA574:AC578,3)","v":0.3},{"$f":"INDEX(AD574:AD578,MATCH(AI574,AC574:AC578,0))","v":150000},{"$f":"INDEX(AE574:AE578,MATCH(AI574,AC574:AC578,0))","v":19000},{"$f":"IF(AH574>AH578,VLOOKUP(AH574,AA574:AF578,6),0)","v":0.1},{"$f":"VLOOKUP(AH574,AA574:AG578,7)","v":0.02},"Taxable income",null,{"$f":"AH560","v":10050500}]
[{"$f":"B574+1","v":60001},150000,0.2,{"$f":"B574","v":60000},{"$f":"E574+(B575-B574)*C575","v":19000},0.1,0.02,{"$f":"IF(I573=C577,E576+ROUND((H573-J573),0)*I573,IF(I573=C576,E575+ROUND((H573-J573)*I573,0),IF(I573=C575,E574+ROUND((H573-J573)*I573,0),IF(I573=C574,E573+ROUND((H573-J573)*I573,0),E572+ROUND((H573-J573)*I573,0)))))-$AP$577","v":2989150},{"$f":"MIN(K577:L577)","v":298915},{"$f":"ROUND(SUM(H575+I575)*M573,0)","v":65761},{"$f":"SUM(H575:J575)","v":3353826},null,null,"Calculated amt",null,{"$f":"IF(P573<100000,P574,P574-(P573-100000))","v":-6961350},null,null,null,null,null,null,null,null,null,null,{"$f":"AB574+1","v":50001},60000,0.1,{"$f":"AB574","v":50000},{"$f":"(AB575-AB574)*AC575","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"Due Tax",null,{"$f":"AP565","v":2989150}]
[{"$f":"B575+1","v":150001},null,0.3,{"$f":"B575","v":150000},{"$f":"IF(J573=0,0,E575)","v":19000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Rebate u/s 80D",null,{"$f":"IF(P575>0,P575,0)","v":0},null,null,null,null,null,null,null,null,null,null,{"$f":"AB575+1","v":60001},150000,0.2,{"$f":"AB575","v":60000},{"$f":"AE575+(AB576-AB575)*AC576","v":19000},0.1,0.02,{"$f":"IF(AI574=AC578,AE577+ROUND((AH574-AJ574),0)*AI574,IF(AI574=AC577,AE576+ROUND((AH574-AJ574)*AI574,0),IF(AI574=AC576,AE575+ROUND((AH574-AJ574)*AI574,0),IF(AI574=AC575,AE574+ROUND((AH574-AJ574)*AI574,0),AE573+ROUND((AH574-AJ574)*AI574,0)))))","v":2989150},{"$f":"MIN(AK578:AL578)","v":298915},{"$f":"ROUND(SUM(AH576+AI576)*AM574,0)","v":65761},{"$f":"SUM(AH576:AJ576)","v":3353826},null,null,"Calculated amt",null,{"$f":"IF(AP574<100000,AP575,AP575-(AP574-100000))","v":-6961350}]
["Surcharge Limit",null,null,850000,null,null,null,{"$f":"H570","v":850000},{"$f":"IF(H573>H577,H573-H577,0)","v":9200500},{"$f":"IF(I577>0,ROUND(I577*I573,0),0)","v":2760150},{"$f":"I577-J577","v":6440350},{"$f":"IF(H575>0,ROUND(H575*L573,0),0)","v":298915},{"$f":"IF(K577>L577,0,L577-K577)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AB576+1","v":150001},null,0.3,{"$f":"AB576","v":150000},{"$f":"IF(AJ574=0,0,AE576)","v":19000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Rebate u/s 80D",null,{"$f":"IF(AP576>0,AP576,0)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess",null,null,null,null,null,null,null,null,null,null,null,null,null,"Surcharge Limit",null,null,850000,null,null,null,{"$f":"AH571","v":850000},{"$f":"IF(AH574>AH578,AH574-AH578,0)","v":9200500},{"$f":"IF(AI578>0,ROUND(AI578*AI574,0),0)","v":2760150},{"$f":"AI578-AJ578","v":6440350},{"$f":"IF(AH576>0,ROUND(AH576*AL574,0),0)","v":298915},{"$f":"IF(AK578>AL578,0,AL578-AK578)","v":0}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
[0,50000,0,0,0,0,0,{"$f":"H559","v":10050500},{"$f":"VLOOKUP(H580,A580:C584,3)","v":0.3},{"$f":"INDEX(D580:D584,MATCH(I580,C580:C584,0))","v":150000},{"$f":"INDEX(E580:E584,MATCH(I580,C580:C584,0))","v":19000},{"$f":"IF(H580>H584,VLOOKUP(H580,A580:F584,6),0)","v":0.1},{"$f":"VLOOKUP(H580,A580:G584,7)","v":0.02},null,null,null,null,null,null,null,null,null,null,null,null,null,"Not defined"]
[{"$f":"B580+1","v":50001},60000,0.1,{"$f":"B580","v":50000},{"$f":"(B581-B580)*C581","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,50000,0,0,0,0,0,{"$f":"AH560","v":10050500},{"$f":"VLOOKUP(AH581,AA581:AC585,3)","v":0.3},{"$f":"INDEX(AD581:AD585,MATCH(AI581,AC581:AC585,0))","v":150000},{"$f":"INDEX(AE581:AE585,MATCH(AI581,AC581:AC585,0))","v":19000},{"$f":"IF(AH581>AH585,VLOOKUP(AH581,AA581:AF585,6),0)","v":0.1},{"$f":"VLOOKUP(AH581,AA581:AG585,7)","v":0.02}]
[{"$f":"B581+1","v":60001},150000,0.2,{"$f":"B581","v":60000},{"$f":"E581+(B582-B581)*C582","v":19000},0.1,0.02,{"$f":"IF(I580=C584,E583+ROUND((H580-J580),0)*I580,IF(I580=C583,E582+ROUND((H580-J580)*I580,0),IF(I580=C582,E581+ROUND((H580-J580)*I580,0),IF(I580=C581,E580+ROUND((H580-J580)*I580,0),E579+ROUND((H580-J580)*I580,0)))))-$AP$577","v":2989150},{"$f":"MIN(K584:L584)","v":298915},{"$f":"ROUND(SUM(H582+I582)*M580,0)","v":65761},{"$f":"SUM(H582:J582)","v":3353826},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AB581+1","v":50001},60000,0.1,{"$f":"AB581","v":50000},{"$f":"(AB582-AB581)*AC582","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B582+1","v":150001},null,0.3,{"$f":"B582","v":150000},{"$f":"IF(J580=0,0,E582)","v":19000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AB582+1","v":60001},150000,0.2,{"$f":"AB582","v":60000},{"$f":"AE582+(AB583-AB582)*AC583","v":19000},0.1,0.02,{"$f":"IF(AI581=AC585,AE584+ROUND((AH581-AJ581),0)*AI581,IF(AI581=AC584,AE583+ROUND((AH581-AJ581)*AI581,0),IF(AI581=AC583,AE582+ROUND((AH581-AJ581)*AI581,0),IF(AI581=AC582,AE581+ROUND((AH581-AJ581)*AI581,0),AE580+ROUND((AH581-AJ581)*AI581,0)))))","v":2989150},{"$f":"MIN(AK585:AL585)","v":298915},{"$f":"ROUND(SUM(AH583+AI583)*AM581,0)","v":65761},{"$f":"SUM(AH583:AJ583)","v":3353826}]
["Surcharge Limit",null,null,850000,null,null,null,{"$f":"H577","v":850000},{"$f":"IF(H580>H584,H580-H584,0)","v":9200500},{"$f":"IF(I584>0,ROUND(I584*I580,0),0)","v":2760150},{"$f":"I584-J584","v":6440350},{"$f":"IF(H582>0,ROUND(H582*L580,0),0)","v":298915},{"$f":"IF(K584>L584,0,L584-K584)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AB583+1","v":150001},null,0.3,{"$f":"AB583","v":150000},{"$f":"IF(AJ581=0,0,AE583)","v":19000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[null,null,2005,{"$f":"C585+1","v":2006},null,"2005-06",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Surcharge Limit",null,null,850000,null,null,null,{"$f":"AH578","v":850000},{"$f":"IF(AH581>AH585,AH581-AH585,0)","v":9200500},{"$f":"IF(AI585>0,ROUND(AI585*AI581,0),0)","v":2760150},{"$f":"AI585-AJ585","v":6440350},{"$f":"IF(AH583>0,ROUND(AH583*AL581,0),0)","v":298915},{"$f":"IF(AK585>AL585,0,AL585-AK585)","v":0}]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C585","v":2005},{"$f":"D585","v":2006}]
[0,100000,0,0,0,0,0,{"$f":"$E$4","v":10050500},{"$f":"VLOOKUP(H588,A588:C592,3)","v":0.3},{"$f":"INDEX(D588:D592,MATCH(I588,C588:C592,0))","v":250000},{"$f":"INDEX(E588:E592,MATCH(I588,C588:C592,0))","v":25000},{"$f":"IF(H588>H592,VLOOKUP(H588,A588:F592,6),0)","v":0.1},{"$f":"VLOOKUP(H588,A588:G592,7)","v":0.02},0,{"$f":"IF($E$3=\"Male\",B588,IF($E$3=\"Female\",B595,IF($E$3=\"Senior Citizen\",B602,B609)))","v":100000},0]
[{"$f":"B588+1","v":100001},150000,0.1,{"$f":"B588","v":100000},{"$f":"(B589-B588)*C589","v":5000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O588+1","v":100001},150000,0.1]
[{"$f":"B589+1","v":150001},250000,0.2,{"$f":"B589","v":150000},{"$f":"E589+(B590-B589)*C590","v":25000},0.1,0.02,{"$f":"IF(I588=C592,E591+ROUND((H588-J588),0)*I588,IF(I588=C591,E590+ROUND((H588-J588)*I588,0),IF(I588=C590,E589+ROUND((H588-J588)*I588,0),IF(I588=C589,E588+ROUND((H588-J588)*I588,0),E587+ROUND((H588-J588)*I588,0)))))","v":2965150},{"$f":"MIN(K592:L592)","v":296515},{"$f":"ROUND(SUM(H590+I590)*M588,0)","v":65233},{"$f":"SUM(H590:J590)","v":3326898},null,null,{"$f":"O589+1","v":150001},250000,0.2]
[{"$f":"B590+1","v":250001},null,0.3,{"$f":"B590","v":250000},{"$f":"IF(J588=0,0,E590)","v":25000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O590+1","v":250001},0,0.3]
["Surcharge Limit",null,null,1000000,null,null,null,1000000,{"$f":"IF(H588>H592,H588-H592,0)","v":9050500},{"$f":"IF(I592>0,ROUND(I592*I588,0),0)","v":2715150},{"$f":"I592-J592","v":6335350},{"$f":"IF(H590>0,ROUND(H590*L588,0),0)","v":296515},{"$f":"IF(K592>L592,0,L592-K592)","v":0},{"$f":"O591+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H590,IF($E$3=\"Female\",H597,IF($E$3=\"Senior Citizen\",H604,H611)))","v":2965150}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I590,IF($E$3=\"Female\",I597,IF($E$3=\"Senior Citizen\",I604,I611)))","v":296515}]
[0,135000,0,0,0,0,0,{"$f":"H588","v":10050500},{"$f":"VLOOKUP(H595,A595:C599,3)","v":0.3},{"$f":"INDEX(D595:D599,MATCH(I595,C595:C599,0))","v":250000},{"$f":"INDEX(E595:E599,MATCH(I595,C595:C599,0))","v":21500},{"$f":"IF(H595>H599,VLOOKUP(H595,A595:F599,6),0)","v":0.1},{"$f":"VLOOKUP(H595,A595:G599,7)","v":0.02},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J590,IF($E$3=\"Female\",J597,IF($E$3=\"Senior Citizen\",J604,J611)))","v":65233}]
[{"$f":"B595+1","v":135001},150000,0.1,{"$f":"B595","v":135000},{"$f":"(B596-B595)*C596","v":1500},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K590,IF($E$3=\"Female\",K597,IF($E$3=\"Senior Citizen\",K604,K611)))","v":3326898}]
[{"$f":"B596+1","v":150001},250000,0.2,{"$f":"B596","v":150000},{"$f":"E596+(B597-B596)*C597","v":21500},0.1,0.02,{"$f":"IF(I595=C599,E598+ROUND((H595-J595),0)*I595,IF(I595=C598,E597+ROUND((H595-J595)*I595,0),IF(I595=C597,E596+ROUND((H595-J595)*I595,0),IF(I595=C596,E595+ROUND((H595-J595)*I595,0),E594+ROUND((H595-J595)*I595,0)))))","v":2961650},{"$f":"MIN(K599:L599)","v":296165},{"$f":"ROUND(SUM(H597+I597)*M595,0)","v":65156},{"$f":"SUM(H597:J597)","v":3322971},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A587,IF($E$3=\"Female\",A594,IF($E$3=\"Senior Citizen\",A601,A608)))","v":"(below 65 years)"}]
[{"$f":"B597+1","v":250001},null,0.3,{"$f":"B597","v":250000},{"$f":"IF(J595=0,0,E597)","v":21500},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M592,IF($E$3=\"Female\",M599,IF($E$3=\"Senior Citizen\",M606,M613)))","v":0}]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H592","v":1000000},{"$f":"IF(H595>H599,H595-H599,0)","v":9050500},{"$f":"IF(I599>0,ROUND(I599*I595,0),0)","v":2715150},{"$f":"I599-J599","v":6335350},{"$f":"IF(H597>0,ROUND(H597*L595,0),0)","v":296165},{"$f":"IF(K599>L599,0,L599-K599)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K590,IF($E$3=\"Female\",K597,IF($E$3=\"Senior Citizen\",K604,K611)))","v":3326898}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 65 years)"]
[0,185000,0,0,0,0,0,{"$f":"H588","v":10050500},{"$f":"VLOOKUP(H602,A602:C606,3)","v":0.3},{"$f":"INDEX(D602:D606,MATCH(I602,C602:C606,0))","v":250000},{"$f":"INDEX(E602:E606,MATCH(I602,C602:C606,0))","v":13000},{"$f":"IF(H602>H606,VLOOKUP(H602,A602:F606,6),0)","v":0.1},{"$f":"VLOOKUP(H602,A602:G606,7)","v":0.02}]
[{"$f":"B602+1","v":185001},250000,0.2,{"$f":"B602","v":185000},{"$f":"(B603-B602)*C603","v":13000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B603+1","v":250001},null,0.3,{"$f":"B603","v":250000},{"$f":"IF(J602=0,0,E603)","v":13000},0.1,0.02,{"$f":"IF(I602=C606,E605+ROUND((H602-J602),0)*I602,IF(I602=C605,E604+ROUND((H602-J602)*I602,0),IF(I602=C604,E603+ROUND((H602-J602)*I602,0),IF(I602=C603,E602+ROUND((H602-J602)*I602,0),E601+ROUND((H602-J602)*I602,0)))))","v":2953150},{"$f":"MIN(K606:L606)","v":295315},{"$f":"ROUND(SUM(H604+I604)*M602,0)","v":64969},{"$f":"SUM(H604:J604)","v":3313434}]
[null,null,null,{"$f":"B604","v":0},{"$f":"IF(J602=0,0,E604)","v":13000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H599","v":1000000},{"$f":"IF(H602>H606,H602-H606,0)","v":9050500},{"$f":"IF(I606>0,ROUND(I606*I602,0),0)","v":2715150},{"$f":"I606-J606","v":6335350},{"$f":"IF(H604>0,ROUND(H604*L602,0),0)","v":295315},{"$f":"IF(K606>L606,0,L606-K606)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,185000,0,0,0,0,0,{"$f":"H588","v":10050500},{"$f":"VLOOKUP(H609,A609:C613,3)","v":0.3},{"$f":"INDEX(D609:D613,MATCH(I609,C609:C613,0))","v":250000},{"$f":"INDEX(E609:E613,MATCH(I609,C609:C613,0))","v":13000},{"$f":"IF(H609>H613,VLOOKUP(H609,A609:F613,6),0)","v":0.1},{"$f":"VLOOKUP(H609,A609:G613,7)","v":0.02}]
[{"$f":"B609+1","v":185001},250000,0.2,{"$f":"B609","v":185000},{"$f":"(B610-B609)*C610","v":13000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B610+1","v":250001},null,0.3,{"$f":"B610","v":250000},{"$f":"IF(J609=0,0,E610)","v":13000},0.1,0.02,{"$f":"IF(I609=C613,E612+ROUND((H609-J609),0)*I609,IF(I609=C612,E611+ROUND((H609-J609)*I609,0),IF(I609=C611,E610+ROUND((H609-J609)*I609,0),IF(I609=C610,E609+ROUND((H609-J609)*I609,0),E608+ROUND((H609-J609)*I609,0)))))","v":2953150},{"$f":"MIN(K613:L613)","v":295315},{"$f":"ROUND(SUM(H611+I611)*M609,0)","v":64969},{"$f":"SUM(H611:J611)","v":3313434}]
[null,null,null,{"$f":"B611","v":0},{"$f":"IF(J609=0,0,E611)","v":13000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H606","v":1000000},{"$f":"IF(H609>H613,H609-H613,0)","v":9050500},{"$f":"IF(I613>0,ROUND(I613*I609,0),0)","v":2715150},{"$f":"I613-J613","v":6335350},{"$f":"IF(H611>0,ROUND(H611*L609,0),0)","v":295315},{"$f":"IF(K613>L613,0,L613-K613)","v":0}]
[null,null,2006,{"$f":"C614+1","v":2007},null,"2006-07"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C614","v":2006},{"$f":"D614","v":2007}]
[0,100000,0,0,0,0,0,{"$f":"$E$4","v":10050500},{"$f":"VLOOKUP(H617,A617:C621,3)","v":0.3},{"$f":"INDEX(D617:D621,MATCH(I617,C617:C621,0))","v":250000},{"$f":"INDEX(E617:E621,MATCH(I617,C617:C621,0))","v":25000},{"$f":"IF(H617>H621,VLOOKUP(H617,A617:F621,6),0)","v":0.1},{"$f":"VLOOKUP(H617,A617:G621,7)","v":0.02},0,{"$f":"IF($E$3=\"Male\",B617,IF($E$3=\"Female\",B624,IF($E$3=\"Senior Citizen\",B631,B638)))","v":100000},0]
[{"$f":"B617+1","v":100001},150000,0.1,{"$f":"B617","v":100000},{"$f":"(B618-B617)*C618","v":5000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O617+1","v":100001},150000,0.1]
[{"$f":"B618+1","v":150001},250000,0.2,{"$f":"B618","v":150000},{"$f":"E618+(B619-B618)*C619","v":25000},0.1,0.02,{"$f":"IF(I617=C621,E620+ROUND((H617-J617),0)*I617,IF(I617=C620,E619+ROUND((H617-J617)*I617,0),IF(I617=C619,E618+ROUND((H617-J617)*I617,0),IF(I617=C618,E617+ROUND((H617-J617)*I617,0),E616+ROUND((H617-J617)*I617,0)))))","v":2965150},{"$f":"MIN(K621:L621)","v":296515},{"$f":"ROUND(SUM(H619+I619)*M617,0)","v":65233},{"$f":"SUM(H619:J619)","v":3326898},null,null,{"$f":"O618+1","v":150001},250000,0.2]
[{"$f":"B619+1","v":250001},null,0.3,{"$f":"B619","v":250000},{"$f":"IF(J617=0,0,E619)","v":25000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O619+1","v":250001},0,0.3]
["Surcharge Limit",null,null,1000000,null,null,null,1000000,{"$f":"IF(H617>H621,H617-H621,0)","v":9050500},{"$f":"IF(I621>0,ROUND(I621*I617,0),0)","v":2715150},{"$f":"I621-J621","v":6335350},{"$f":"IF(H619>0,ROUND(H619*L617,0),0)","v":296515},{"$f":"IF(K621>L621,0,L621-K621)","v":0},{"$f":"O620+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H619,IF($E$3=\"Female\",H626,IF($E$3=\"Senior Citizen\",H633,H640)))","v":2965150}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I619,IF($E$3=\"Female\",I626,IF($E$3=\"Senior Citizen\",I633,I640)))","v":296515}]
[0,135000,0,0,0,0,0,{"$f":"H617","v":10050500},{"$f":"VLOOKUP(H624,A624:C628,3)","v":0.3},{"$f":"INDEX(D624:D628,MATCH(I624,C624:C628,0))","v":250000},{"$f":"INDEX(E624:E628,MATCH(I624,C624:C628,0))","v":21500},{"$f":"IF(H624>H628,VLOOKUP(H624,A624:F628,6),0)","v":0.1},{"$f":"VLOOKUP(H624,A624:G628,7)","v":0.02},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J619,IF($E$3=\"Female\",J626,IF($E$3=\"Senior Citizen\",J633,J640)))","v":65233}]
[{"$f":"B624+1","v":135001},150000,0.1,{"$f":"B624","v":135000},{"$f":"(B625-B624)*C625","v":1500},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K619,IF($E$3=\"Female\",K626,IF($E$3=\"Senior Citizen\",K633,K640)))","v":3326898}]
[{"$f":"B625+1","v":150001},250000,0.2,{"$f":"B625","v":150000},{"$f":"E625+(B626-B625)*C626","v":21500},0.1,0.02,{"$f":"IF(I624=C628,E627+ROUND((H624-J624),0)*I624,IF(I624=C627,E626+ROUND((H624-J624)*I624,0),IF(I624=C626,E625+ROUND((H624-J624)*I624,0),IF(I624=C625,E624+ROUND((H624-J624)*I624,0),E623+ROUND((H624-J624)*I624,0)))))","v":2961650},{"$f":"MIN(K628:L628)","v":296165},{"$f":"ROUND(SUM(H626+I626)*M624,0)","v":65156},{"$f":"SUM(H626:J626)","v":3322971},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A616,IF($E$3=\"Female\",A623,IF($E$3=\"Senior Citizen\",A630,A637)))","v":"(below 65 years)"}]
[{"$f":"B626+1","v":250001},null,0.3,{"$f":"B626","v":250000},{"$f":"IF(J624=0,0,E626)","v":21500},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M621,IF($E$3=\"Female\",M628,IF($E$3=\"Senior Citizen\",M635,M642)))","v":0}]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H621","v":1000000},{"$f":"IF(H624>H628,H624-H628,0)","v":9050500},{"$f":"IF(I628>0,ROUND(I628*I624,0),0)","v":2715150},{"$f":"I628-J628","v":6335350},{"$f":"IF(H626>0,ROUND(H626*L624,0),0)","v":296165},{"$f":"IF(K628>L628,0,L628-K628)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K619,IF($E$3=\"Female\",K626,IF($E$3=\"Senior Citizen\",K633,K640)))","v":3326898}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 65 years)"]
[0,185000,0,0,0,0,0,{"$f":"H617","v":10050500},{"$f":"VLOOKUP(H631,A631:C635,3)","v":0.3},{"$f":"INDEX(D631:D635,MATCH(I631,C631:C635,0))","v":250000},{"$f":"INDEX(E631:E635,MATCH(I631,C631:C635,0))","v":13000},{"$f":"IF(H631>H635,VLOOKUP(H631,A631:F635,6),0)","v":0.1},{"$f":"VLOOKUP(H631,A631:G635,7)","v":0.02}]
[{"$f":"B631+1","v":185001},250000,0.2,{"$f":"B631","v":185000},{"$f":"(B632-B631)*C632","v":13000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B632+1","v":250001},null,0.3,{"$f":"B632","v":250000},{"$f":"IF(J631=0,0,E632)","v":13000},0.1,0.02,{"$f":"IF(I631=C635,E634+ROUND((H631-J631),0)*I631,IF(I631=C634,E633+ROUND((H631-J631)*I631,0),IF(I631=C633,E632+ROUND((H631-J631)*I631,0),IF(I631=C632,E631+ROUND((H631-J631)*I631,0),E630+ROUND((H631-J631)*I631,0)))))","v":2953150},{"$f":"MIN(K635:L635)","v":295315},{"$f":"ROUND(SUM(H633+I633)*M631,0)","v":64969},{"$f":"SUM(H633:J633)","v":3313434}]
[null,null,null,{"$f":"B633","v":0},{"$f":"IF(J631=0,0,E633)","v":13000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H628","v":1000000},{"$f":"IF(H631>H635,H631-H635,0)","v":9050500},{"$f":"IF(I635>0,ROUND(I635*I631,0),0)","v":2715150},{"$f":"I635-J635","v":6335350},{"$f":"IF(H633>0,ROUND(H633*L631,0),0)","v":295315},{"$f":"IF(K635>L635,0,L635-K635)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,185000,0,0,0,0,0,{"$f":"H617","v":10050500},{"$f":"VLOOKUP(H638,A638:C642,3)","v":0.3},{"$f":"INDEX(D638:D642,MATCH(I638,C638:C642,0))","v":250000},{"$f":"INDEX(E638:E642,MATCH(I638,C638:C642,0))","v":13000},{"$f":"IF(H638>H642,VLOOKUP(H638,A638:F642,6),0)","v":0.1},{"$f":"VLOOKUP(H638,A638:G642,7)","v":0.02}]
[{"$f":"B638+1","v":185001},250000,0.2,{"$f":"B638","v":185000},{"$f":"(B639-B638)*C639","v":13000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B639+1","v":250001},null,0.3,{"$f":"B639","v":250000},{"$f":"IF(J638=0,0,E639)","v":13000},0.1,0.02,{"$f":"IF(I638=C642,E641+ROUND((H638-J638),0)*I638,IF(I638=C641,E640+ROUND((H638-J638)*I638,0),IF(I638=C640,E639+ROUND((H638-J638)*I638,0),IF(I638=C639,E638+ROUND((H638-J638)*I638,0),E637+ROUND((H638-J638)*I638,0)))))","v":2953150},{"$f":"MIN(K642:L642)","v":295315},{"$f":"ROUND(SUM(H640+I640)*M638,0)","v":64969},{"$f":"SUM(H640:J640)","v":3313434}]
[null,null,null,{"$f":"B640","v":0},{"$f":"IF(J638=0,0,E640)","v":13000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H635","v":1000000},{"$f":"IF(H638>H642,H638-H642,0)","v":9050500},{"$f":"IF(I642>0,ROUND(I642*I638,0),0)","v":2715150},{"$f":"I642-J642","v":6335350},{"$f":"IF(H640>0,ROUND(H640*L638,0),0)","v":295315},{"$f":"IF(K642>L642,0,L642-K642)","v":0}]
[null,null,2007,{"$f":"C643+1","v":2008},null,"2007-08"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C643","v":2007},{"$f":"D643","v":2008}]
[0,110000,0,0,0,0,0,{"$f":"$E$4","v":10050500},{"$f":"VLOOKUP(H646,A646:C650,3)","v":0.3},{"$f":"INDEX(D646:D650,MATCH(I646,C646:C650,0))","v":250000},{"$f":"INDEX(E646:E650,MATCH(I646,C646:C650,0))","v":24000},{"$f":"IF(H646>H650,VLOOKUP(H646,A646:F650,6),0)","v":0.1},{"$f":"VLOOKUP(H646,A646:G650,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B646,IF($E$3=\"Female\",B653,IF($E$3=\"Senior Citizen\",B660,B667)))","v":110000},0]
[{"$f":"B646+1","v":110001},150000,0.1,{"$f":"B646","v":110000},{"$f":"(B647-B646)*C647","v":4000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O646+1","v":110001},150000,0.1]
[{"$f":"B647+1","v":150001},250000,0.2,{"$f":"B647","v":150000},{"$f":"E647+(B648-B647)*C648","v":24000},0,0.03,{"$f":"IF(I646=C650,E649+ROUND((H646-J646),0)*I646,IF(I646=C649,E648+ROUND((H646-J646)*I646,0),IF(I646=C648,E647+ROUND((H646-J646)*I646,0),IF(I646=C647,E646+ROUND((H646-J646)*I646,0),E645+ROUND((H646-J646)*I646,0)))))","v":2964150},{"$f":"MIN(K650:L650)","v":296415},{"$f":"ROUND(SUM(H648+I648)*M646,0)","v":97817},{"$f":"SUM(H648:J648)","v":3358382},null,null,{"$f":"O647+1","v":150001},250000,0.2]
[{"$f":"B648+1","v":250001},null,0.3,{"$f":"B648","v":250000},{"$f":"IF(J646=0,0,E648)","v":24000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O648+1","v":250001},0,0.3]
["Surcharge Limit",null,null,1000000,null,null,null,1000000,{"$f":"IF(H646>H650,H646-H650,0)","v":9050500},{"$f":"IF(I650>0,ROUND(I650*I646,0),0)","v":2715150},{"$f":"I650-J650","v":6335350},{"$f":"IF(H648>0,ROUND(H648*L646,0),0)","v":296415},{"$f":"IF(K650>L650,0,L650-K650)","v":0},{"$f":"O649+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H648,IF($E$3=\"Female\",H655,IF($E$3=\"Senior Citizen\",H662,H669)))","v":2964150}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I648,IF($E$3=\"Female\",I655,IF($E$3=\"Senior Citizen\",I662,I669)))","v":296415}]
[0,145000,0,0,0,0,0,{"$f":"H646","v":10050500},{"$f":"VLOOKUP(H653,A653:C657,3)","v":0.3},{"$f":"INDEX(D653:D657,MATCH(I653,C653:C657,0))","v":250000},{"$f":"INDEX(E653:E657,MATCH(I653,C653:C657,0))","v":20500},{"$f":"IF(H653>H657,VLOOKUP(H653,A653:F657,6),0)","v":0.1},{"$f":"VLOOKUP(H653,A653:G657,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J648,IF($E$3=\"Female\",J655,IF($E$3=\"Senior Citizen\",J662,J669)))","v":97817}]
[{"$f":"B653+1","v":145001},150000,0.1,{"$f":"B653","v":145000},{"$f":"(B654-B653)*C654","v":500},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K648,IF($E$3=\"Female\",K655,IF($E$3=\"Senior Citizen\",K662,K669)))","v":3358382}]
[{"$f":"B654+1","v":150001},250000,0.2,{"$f":"B654","v":150000},{"$f":"E654+(B655-B654)*C655","v":20500},0,0.03,{"$f":"IF(I653=C657,E656+ROUND((H653-J653),0)*I653,IF(I653=C656,E655+ROUND((H653-J653)*I653,0),IF(I653=C655,E654+ROUND((H653-J653)*I653,0),IF(I653=C654,E653+ROUND((H653-J653)*I653,0),E652+ROUND((H653-J653)*I653,0)))))","v":2960650},{"$f":"MIN(K657:L657)","v":296065},{"$f":"ROUND(SUM(H655+I655)*M653,0)","v":97701},{"$f":"SUM(H655:J655)","v":3354416},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A645,IF($E$3=\"Female\",A652,IF($E$3=\"Senior Citizen\",A659,A666)))","v":"(below 65 years)"}]
[{"$f":"B655+1","v":250001},null,0.3,{"$f":"B655","v":250000},{"$f":"IF(J653=0,0,E655)","v":20500},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M650,IF($E$3=\"Female\",M657,IF($E$3=\"Senior Citizen\",M664,M671)))","v":0}]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H650","v":1000000},{"$f":"IF(H653>H657,H653-H657,0)","v":9050500},{"$f":"IF(I657>0,ROUND(I657*I653,0),0)","v":2715150},{"$f":"I657-J657","v":6335350},{"$f":"IF(H655>0,ROUND(H655*L653,0),0)","v":296065},{"$f":"IF(K657>L657,0,L657-K657)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K648,IF($E$3=\"Female\",K655,IF($E$3=\"Senior Citizen\",K662,K669)))","v":3358382}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 65 years)"]
[0,195000,0,0,0,0,0,{"$f":"H646","v":10050500},{"$f":"VLOOKUP(H660,A660:C664,3)","v":0.3},{"$f":"INDEX(D660:D664,MATCH(I660,C660:C664,0))","v":250000},{"$f":"INDEX(E660:E664,MATCH(I660,C660:C664,0))","v":11000},{"$f":"IF(H660>H664,VLOOKUP(H660,A660:F664,6),0)","v":0.1},{"$f":"VLOOKUP(H660,A660:G664,7)","v":0.03}]
[{"$f":"B660+1","v":195001},250000,0.2,{"$f":"B660","v":195000},{"$f":"(B661-B660)*C661","v":11000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B661+1","v":250001},null,0.3,{"$f":"B661","v":250000},{"$f":"IF(J660=0,0,E661)","v":11000},0.1,0.03,{"$f":"IF(I660=C664,E663+ROUND((H660-J660),0)*I660,IF(I660=C663,E662+ROUND((H660-J660)*I660,0),IF(I660=C662,E661+ROUND((H660-J660)*I660,0),IF(I660=C661,E660+ROUND((H660-J660)*I660,0),E659+ROUND((H660-J660)*I660,0)))))","v":2951150},{"$f":"MIN(K664:L664)","v":295115},{"$f":"ROUND(SUM(H662+I662)*M660,0)","v":97388},{"$f":"SUM(H662:J662)","v":3343653}]
[null,null,null,{"$f":"B662","v":0},{"$f":"IF(J660=0,0,E662)","v":11000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H657","v":1000000},{"$f":"IF(H660>H664,H660-H664,0)","v":9050500},{"$f":"IF(I664>0,ROUND(I664*I660,0),0)","v":2715150},{"$f":"I664-J664","v":6335350},{"$f":"IF(H662>0,ROUND(H662*L660,0),0)","v":295115},{"$f":"IF(K664>L664,0,L664-K664)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,195000,0,0,0,0,0,{"$f":"H646","v":10050500},{"$f":"VLOOKUP(H667,A667:C671,3)","v":0.3},{"$f":"INDEX(D667:D671,MATCH(I667,C667:C671,0))","v":250000},{"$f":"INDEX(E667:E671,MATCH(I667,C667:C671,0))","v":11000},{"$f":"IF(H667>H671,VLOOKUP(H667,A667:F671,6),0)","v":0.1},{"$f":"VLOOKUP(H667,A667:G671,7)","v":0.03}]
[{"$f":"B667+1","v":195001},250000,0.2,{"$f":"B667","v":195000},{"$f":"(B668-B667)*C668","v":11000},0.1,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B668+1","v":250001},null,0.3,{"$f":"B668","v":250000},{"$f":"IF(J667=0,0,E668)","v":11000},0.1,0.03,{"$f":"IF(I667=C671,E670+ROUND((H667-J667),0)*I667,IF(I667=C670,E669+ROUND((H667-J667)*I667,0),IF(I667=C669,E668+ROUND((H667-J667)*I667,0),IF(I667=C668,E667+ROUND((H667-J667)*I667,0),E666+ROUND((H667-J667)*I667,0)))))","v":2951150},{"$f":"MIN(K671:L671)","v":295115},{"$f":"ROUND(SUM(H669+I669)*M667,0)","v":97388},{"$f":"SUM(H669:J669)","v":3343653}]
[null,null,null,{"$f":"B669","v":0},{"$f":"IF(J667=0,0,E669)","v":11000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H664","v":1000000},{"$f":"IF(H667>H671,H667-H671,0)","v":9050500},{"$f":"IF(I671>0,ROUND(I671*I667,0),0)","v":2715150},{"$f":"I671-J671","v":6335350},{"$f":"IF(H669>0,ROUND(H669*L667,0),0)","v":295115},{"$f":"IF(K671>L671,0,L671-K671)","v":0}]
[null,null,2008,{"$f":"C672+1","v":2009},null,"2008-09"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C672","v":2008},{"$f":"D672","v":2009}]
[0,150000,0,0,0,0,0,{"$f":"$E$4","v":10050500},{"$f":"VLOOKUP(H675,A675:C679,3)","v":0.3},{"$f":"INDEX(D675:D679,MATCH(I675,C675:C679,0))","v":500000},{"$f":"INDEX(E675:E679,MATCH(I675,C675:C679,0))","v":55000},{"$f":"IF(H675>H679,VLOOKUP(H675,A675:F679,6),0)","v":0.1},{"$f":"VLOOKUP(H675,A675:G679,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B675,IF($E$3=\"Female\",B682,IF($E$3=\"Senior Citizen\",B689,B696)))","v":150000},0]
[{"$f":"B675+1","v":150001},300000,0.1,{"$f":"B675","v":150000},{"$f":"(B676-B675)*C676","v":15000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O675+1","v":150001},300000,0.1]
[{"$f":"B676+1","v":300001},500000,0.2,{"$f":"B676","v":300000},{"$f":"E676+(B677-B676)*C677","v":55000},0,0.03,{"$f":"IF(I675=C679,E678+ROUND((H675-J675),0)*I675,IF(I675=C678,E677+ROUND((H675-J675)*I675,0),IF(I675=C677,E676+ROUND((H675-J675)*I675,0),IF(I675=C676,E675+ROUND((H675-J675)*I675,0),E674+ROUND((H675-J675)*I675,0)))))","v":2920150},{"$f":"MIN(K679:L679)","v":292015},{"$f":"ROUND(SUM(H677+I677)*M675,0)","v":96365},{"$f":"SUM(H677:J677)","v":3308530},null,null,{"$f":"O676+1","v":300001},500000,0.2]
[{"$f":"B677+1","v":500001},null,0.3,{"$f":"B677","v":500000},{"$f":"IF(J675=0,0,E677)","v":55000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O677+1","v":500001},0,0.3]
["Surcharge Limit",null,null,1000000,null,null,null,1000000,{"$f":"IF(H675>H679,H675-H679,0)","v":9050500},{"$f":"IF(I679>0,ROUND(I679*I675,0),0)","v":2715150},{"$f":"I679-J679","v":6335350},{"$f":"IF(H677>0,ROUND(H677*L675,0),0)","v":292015},{"$f":"IF(K679>L679,0,L679-K679)","v":0},{"$f":"O678+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H677,IF($E$3=\"Female\",H684,IF($E$3=\"Senior Citizen\",H691,H698)))","v":2920150}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I677,IF($E$3=\"Female\",I684,IF($E$3=\"Senior Citizen\",I691,I698)))","v":292015}]
[0,180000,0,0,0,0,0,{"$f":"H675","v":10050500},{"$f":"VLOOKUP(H682,A682:C686,3)","v":0.3},{"$f":"INDEX(D682:D686,MATCH(I682,C682:C686,0))","v":500000},{"$f":"INDEX(E682:E686,MATCH(I682,C682:C686,0))","v":52000},{"$f":"IF(H682>H686,VLOOKUP(H682,A682:F686,6),0)","v":0.1},{"$f":"VLOOKUP(H682,A682:G686,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J677,IF($E$3=\"Female\",J684,IF($E$3=\"Senior Citizen\",J691,J698)))","v":96365}]
[{"$f":"B682+1","v":180001},300000,0.1,{"$f":"B682","v":180000},{"$f":"(B683-B682)*C683","v":12000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K677,IF($E$3=\"Female\",K684,IF($E$3=\"Senior Citizen\",K691,K698)))","v":3308530}]
[{"$f":"B683+1","v":300001},500000,0.2,{"$f":"B683","v":300000},{"$f":"E683+(B684-B683)*C684","v":52000},0,0.03,{"$f":"IF(I682=C686,E685+ROUND((H682-J682),0)*I682,IF(I682=C685,E684+ROUND((H682-J682)*I682,0),IF(I682=C684,E683+ROUND((H682-J682)*I682,0),IF(I682=C683,E682+ROUND((H682-J682)*I682,0),E681+ROUND((H682-J682)*I682,0)))))","v":2917150},{"$f":"MIN(K686:L686)","v":291715},{"$f":"ROUND(SUM(H684+I684)*M682,0)","v":96266},{"$f":"SUM(H684:J684)","v":3305131},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A674,IF($E$3=\"Female\",A681,IF($E$3=\"Senior Citizen\",A688,A695)))","v":"(below 65 years)"}]
[{"$f":"B684+1","v":500001},null,0.3,{"$f":"B684","v":500000},{"$f":"IF(J682=0,0,E684)","v":52000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M679,IF($E$3=\"Female\",M686,IF($E$3=\"Senior Citizen\",M693,M700)))","v":0}]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H679","v":1000000},{"$f":"IF(H682>H686,H682-H686,0)","v":9050500},{"$f":"IF(I686>0,ROUND(I686*I682,0),0)","v":2715150},{"$f":"I686-J686","v":6335350},{"$f":"IF(H684>0,ROUND(H684*L682,0),0)","v":291715},{"$f":"IF(K686>L686,0,L686-K686)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K677,IF($E$3=\"Female\",K684,IF($E$3=\"Senior Citizen\",K691,K698)))","v":3308530}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 65 years)"]
[0,225000,0,0,0,0,0,{"$f":"H675","v":10050500},{"$f":"VLOOKUP(H689,A689:C693,3)","v":0.3},{"$f":"INDEX(D689:D693,MATCH(I689,C689:C693,0))","v":500000},{"$f":"INDEX(E689:E693,MATCH(I689,C689:C693,0))","v":47500},{"$f":"IF(H689>H693,VLOOKUP(H689,A689:F693,6),0)","v":0.1},{"$f":"VLOOKUP(H689,A689:G693,7)","v":0.03}]
[{"$f":"B689+1","v":225001},300000,0.1,{"$f":"B689","v":225000},{"$f":"(B690-B689)*C690","v":7500},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B690+1","v":300001},500000,0.2,{"$f":"B690","v":300000},{"$f":"E690+(B691-B690)*C691","v":47500},0,0.03,{"$f":"IF(I689=C693,E692+ROUND((H689-J689),0)*I689,IF(I689=C692,E691+ROUND((H689-J689)*I689,0),IF(I689=C691,E690+ROUND((H689-J689)*I689,0),IF(I689=C690,E689+ROUND((H689-J689)*I689,0),E688+ROUND((H689-J689)*I689,0)))))","v":2912650},{"$f":"MIN(K693:L693)","v":291265},{"$f":"ROUND(SUM(H691+I691)*M689,0)","v":96117},{"$f":"SUM(H691:J691)","v":3300032}]
[{"$f":"B691+1","v":500001},null,0.3,{"$f":"B691","v":500000},{"$f":"IF(J689=0,0,E691)","v":47500},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H686","v":1000000},{"$f":"IF(H689>H693,H689-H693,0)","v":9050500},{"$f":"IF(I693>0,ROUND(I693*I689,0),0)","v":2715150},{"$f":"I693-J693","v":6335350},{"$f":"IF(H691>0,ROUND(H691*L689,0),0)","v":291265},{"$f":"IF(K693>L693,0,L693-K693)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,225000,0,0,0,0,0,{"$f":"H675","v":10050500},{"$f":"VLOOKUP(H696,A696:C700,3)","v":0.3},{"$f":"INDEX(D696:D700,MATCH(I696,C696:C700,0))","v":500000},{"$f":"INDEX(E696:E700,MATCH(I696,C696:C700,0))","v":47500},{"$f":"IF(H696>H700,VLOOKUP(H696,A696:F700,6),0)","v":0.1},{"$f":"VLOOKUP(H696,A696:G700,7)","v":0.03}]
[{"$f":"B696+1","v":225001},300000,0.1,{"$f":"B696","v":225000},{"$f":"(B697-B696)*C697","v":7500},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B697+1","v":300001},500000,0.2,{"$f":"B697","v":300000},{"$f":"E697+(B698-B697)*C698","v":47500},0,0.03,{"$f":"IF(I696=C700,E699+ROUND((H696-J696),0)*I696,IF(I696=C699,E698+ROUND((H696-J696)*I696,0),IF(I696=C698,E697+ROUND((H696-J696)*I696,0),IF(I696=C697,E696+ROUND((H696-J696)*I696,0),E695+ROUND((H696-J696)*I696,0)))))","v":2912650},{"$f":"MIN(K700:L700)","v":291265},{"$f":"ROUND(SUM(H698+I698)*M696,0)","v":96117},{"$f":"SUM(H698:J698)","v":3300032}]
[{"$f":"B698+1","v":500001},null,0.3,{"$f":"B698","v":500000},{"$f":"IF(J696=0,0,E698)","v":47500},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H693","v":1000000},{"$f":"IF(H696>H700,H696-H700,0)","v":9050500},{"$f":"IF(I700>0,ROUND(I700*I696,0),0)","v":2715150},{"$f":"I700-J700","v":6335350},{"$f":"IF(H698>0,ROUND(H698*L696,0),0)","v":291265},{"$f":"IF(K700>L700,0,L700-K700)","v":0}]
[null,null,2009,{"$f":"C701+1","v":2010},null,"2009-10"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C701","v":2009},{"$f":"D701","v":2010}]
[0,160000,0,0,0,0,0,{"$f":"$E$4","v":10050500},{"$f":"VLOOKUP(H704,A704:C708,3)","v":0.3},{"$f":"INDEX(D704:D708,MATCH(I704,C704:C708,0))","v":500000},{"$f":"INDEX(E704:E708,MATCH(I704,C704:C708,0))","v":54000},{"$f":"IF(H704>H708,VLOOKUP(H704,A704:F708,6),0)","v":0},{"$f":"VLOOKUP(H704,A704:G708,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B704,IF($E$3=\"Female\",B711,IF($E$3=\"Senior Citizen\",B718,B725)))","v":160000},0]
[{"$f":"B704+1","v":160001},300000,0.1,{"$f":"B704","v":160000},{"$f":"(B705-B704)*C705","v":14000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O704+1","v":160001},300000,0.1]
[{"$f":"B705+1","v":300001},500000,0.2,{"$f":"B705","v":300000},{"$f":"E705+(B706-B705)*C706","v":54000},0,0.03,{"$f":"IF(I704=C708,E707+ROUND((H704-J704),0)*I704,IF(I704=C707,E706+ROUND((H704-J704)*I704,0),IF(I704=C706,E705+ROUND((H704-J704)*I704,0),IF(I704=C705,E704+ROUND((H704-J704)*I704,0),E703+ROUND((H704-J704)*I704,0)))))","v":2919150},{"$f":"MIN(K708:L708)","v":0},{"$f":"ROUND(SUM(H706+I706)*M704,0)","v":87575},{"$f":"SUM(H706:J706)","v":3006725},null,null,{"$f":"O705+1","v":300001},500000,0.2]
[{"$f":"B706+1","v":500001},null,0.3,{"$f":"B706","v":500000},{"$f":"IF(J704=0,0,E706)","v":54000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O706+1","v":500001},0,0.3]
["Surcharge Limit",null,null,0,null,null,null,0,{"$f":"IF(H704>H708,H704-H708,0)","v":10050500},{"$f":"IF(I708>0,ROUND(I708*I704,0),0)","v":3015150},{"$f":"I708-J708","v":7035350},{"$f":"IF(H706>0,ROUND(H706*L704,0),0)","v":0},{"$f":"IF(K708>L708,0,L708-K708)","v":0},{"$f":"O707+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H706,IF($E$3=\"Female\",H713,IF($E$3=\"Senior Citizen\",H720,H727)))","v":2919150}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I706,IF($E$3=\"Female\",I713,IF($E$3=\"Senior Citizen\",I720,I727)))","v":0}]
[0,190000,0,0,0,0,0,{"$f":"H704","v":10050500},{"$f":"VLOOKUP(H711,A711:C715,3)","v":0.3},{"$f":"INDEX(D711:D715,MATCH(I711,C711:C715,0))","v":500000},{"$f":"INDEX(E711:E715,MATCH(I711,C711:C715,0))","v":51000},{"$f":"IF(H711>H715,VLOOKUP(H711,A711:F715,6),0)","v":0},{"$f":"VLOOKUP(H711,A711:G715,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J706,IF($E$3=\"Female\",J713,IF($E$3=\"Senior Citizen\",J720,J727)))","v":87575}]
[{"$f":"B711+1","v":190001},300000,0.1,{"$f":"B711","v":190000},{"$f":"(B712-B711)*C712","v":11000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K706,IF($E$3=\"Female\",K713,IF($E$3=\"Senior Citizen\",K720,K727)))","v":3006725}]
[{"$f":"B712+1","v":300001},500000,0.2,{"$f":"B712","v":300000},{"$f":"E712+(B713-B712)*C713","v":51000},0,0.03,{"$f":"IF(I711=C715,E714+ROUND((H711-J711),0)*I711,IF(I711=C714,E713+ROUND((H711-J711)*I711,0),IF(I711=C713,E712+ROUND((H711-J711)*I711,0),IF(I711=C712,E711+ROUND((H711-J711)*I711,0),E710+ROUND((H711-J711)*I711,0)))))","v":2916150},{"$f":"MIN(K715:L715)","v":0},{"$f":"ROUND(SUM(H713+I713)*M711,0)","v":87485},{"$f":"SUM(H713:J713)","v":3003635},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A703,IF($E$3=\"Female\",A710,IF($E$3=\"Senior Citizen\",A717,A724)))","v":"(below 65 years)"}]
[{"$f":"B713+1","v":500001},null,0.3,{"$f":"B713","v":500000},{"$f":"IF(J711=0,0,E713)","v":51000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M708,IF($E$3=\"Female\",M715,IF($E$3=\"Senior Citizen\",M722,M729)))","v":0}]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H708","v":0},{"$f":"IF(H711>H715,H711-H715,0)","v":10050500},{"$f":"IF(I715>0,ROUND(I715*I711,0),0)","v":3015150},{"$f":"I715-J715","v":7035350},{"$f":"IF(H713>0,ROUND(H713*L711,0),0)","v":0},{"$f":"IF(K715>L715,0,L715-K715)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K706,IF($E$3=\"Female\",K713,IF($E$3=\"Senior Citizen\",K720,K727)))","v":3006725}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 65 years)"]
[0,240000,0,0,0,0,0,{"$f":"H704","v":10050500},{"$f":"VLOOKUP(H718,A718:C722,3)","v":0.3},{"$f":"INDEX(D718:D722,MATCH(I718,C718:C722,0))","v":500000},{"$f":"INDEX(E718:E722,MATCH(I718,C718:C722,0))","v":46000},{"$f":"IF(H718>H722,VLOOKUP(H718,A718:F722,6),0)","v":0},{"$f":"VLOOKUP(H718,A718:G722,7)","v":0.03}]
[{"$f":"B718+1","v":240001},300000,0.1,{"$f":"B718","v":240000},{"$f":"(B719-B718)*C719","v":6000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B719+1","v":300001},500000,0.2,{"$f":"B719","v":300000},{"$f":"E719+(B720-B719)*C720","v":46000},0,0.03,{"$f":"IF(I718=C722,E721+ROUND((H718-J718),0)*I718,IF(I718=C721,E720+ROUND((H718-J718)*I718,0),IF(I718=C720,E719+ROUND((H718-J718)*I718,0),IF(I718=C719,E718+ROUND((H718-J718)*I718,0),E717+ROUND((H718-J718)*I718,0)))))","v":2911150},{"$f":"MIN(K722:L722)","v":0},{"$f":"ROUND(SUM(H720+I720)*M718,0)","v":87335},{"$f":"SUM(H720:J720)","v":2998485}]
[{"$f":"B720+1","v":500001},null,0.3,{"$f":"B720","v":500000},{"$f":"IF(J718=0,0,E720)","v":46000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H715","v":0},{"$f":"IF(H718>H722,H718-H722,0)","v":10050500},{"$f":"IF(I722>0,ROUND(I722*I718,0),0)","v":3015150},{"$f":"I722-J722","v":7035350},{"$f":"IF(H720>0,ROUND(H720*L718,0),0)","v":0},{"$f":"IF(K722>L722,0,L722-K722)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,240000,0,0,0,0,0,{"$f":"H704","v":10050500},{"$f":"VLOOKUP(H725,A725:C729,3)","v":0.3},{"$f":"INDEX(D725:D729,MATCH(I725,C725:C729,0))","v":500000},{"$f":"INDEX(E725:E729,MATCH(I725,C725:C729,0))","v":46000},{"$f":"IF(H725>H729,VLOOKUP(H725,A725:F729,6),0)","v":0},{"$f":"VLOOKUP(H725,A725:G729,7)","v":0.03}]
[{"$f":"B725+1","v":240001},300000,0.1,{"$f":"B725","v":240000},{"$f":"(B726-B725)*C726","v":6000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B726+1","v":300001},500000,0.2,{"$f":"B726","v":300000},{"$f":"E726+(B727-B726)*C727","v":46000},0,0.03,{"$f":"IF(I725=C729,E728+ROUND((H725-J725),0)*I725,IF(I725=C728,E727+ROUND((H725-J725)*I725,0),IF(I725=C727,E726+ROUND((H725-J725)*I725,0),IF(I725=C726,E725+ROUND((H725-J725)*I725,0),E724+ROUND((H725-J725)*I725,0)))))","v":2911150},{"$f":"MIN(K729:L729)","v":0},{"$f":"ROUND(SUM(H727+I727)*M725,0)","v":87335},{"$f":"SUM(H727:J727)","v":2998485}]
[{"$f":"B727+1","v":500001},null,0.3,{"$f":"B727","v":500000},{"$f":"IF(J725=0,0,E727)","v":46000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H722","v":0},{"$f":"IF(H725>H729,H725-H729,0)","v":10050500},{"$f":"IF(I729>0,ROUND(I729*I725,0),0)","v":3015150},{"$f":"I729-J729","v":7035350},{"$f":"IF(H727>0,ROUND(H727*L725,0),0)","v":0},{"$f":"IF(K729>L729,0,L729-K729)","v":0}]
[null,null,2010,{"$f":"C730+1","v":2011},null,"2010-11"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C730","v":2010},{"$f":"D730","v":2011}]
[0,160000,0,0,0,0,0,{"$f":"$E$4","v":10050500},{"$f":"VLOOKUP(H733,A733:C737,3)","v":0.3},{"$f":"INDEX(D733:D737,MATCH(I733,C733:C737,0))","v":800000},{"$f":"INDEX(E733:E737,MATCH(I733,C733:C737,0))","v":94000},{"$f":"IF(H733>H737,VLOOKUP(H733,A733:F737,6),0)","v":0},{"$f":"VLOOKUP(H733,A733:G737,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B733,IF($E$3=\"Female\",B740,IF($E$3=\"Senior Citizen\",B747,B754)))","v":160000},0]
[{"$f":"B733+1","v":160001},500000,0.1,{"$f":"B733","v":160000},{"$f":"(B734-B733)*C734","v":34000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O733+1","v":160001},500000,0.1]
[{"$f":"B734+1","v":500001},800000,0.2,{"$f":"B734","v":500000},{"$f":"E734+(B735-B734)*C735","v":94000},0,0.03,{"$f":"IF(I733=C737,E736+ROUND((H733-J733),0)*I733,IF(I733=C736,E735+ROUND((H733-J733)*I733,0),IF(I733=C735,E734+ROUND((H733-J733)*I733,0),IF(I733=C734,E733+ROUND((H733-J733)*I733,0),E732+ROUND((H733-J733)*I733,0)))))","v":2869150},{"$f":"MIN(K737:L737)","v":0},{"$f":"ROUND(SUM(H735+I735)*M733,0)","v":86075},{"$f":"SUM(H735:J735)","v":2955225},null,null,{"$f":"O734+1","v":500001},800000,0.2]
[{"$f":"B735+1","v":800001},null,0.3,{"$f":"B735","v":800000},{"$f":"IF(J733=0,0,E735)","v":94000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O735+1","v":800001},0,0.3]
["Surcharge Limit",null,null,0,null,null,null,0,{"$f":"IF(H733>H737,H733-H737,0)","v":10050500},{"$f":"IF(I737>0,ROUND(I737*I733,0),0)","v":3015150},{"$f":"I737-J737","v":7035350},{"$f":"IF(H735>0,ROUND(H735*L733,0),0)","v":0},{"$f":"IF(K737>L737,0,L737-K737)","v":0},{"$f":"O736+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H735,IF($E$3=\"Female\",H742,IF($E$3=\"Senior Citizen\",H749,H756)))","v":2869150}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I735,IF($E$3=\"Female\",I742,IF($E$3=\"Senior Citizen\",I749,I756)))","v":0}]
[0,190000,0,0,0,0,0,{"$f":"H733","v":10050500},{"$f":"VLOOKUP(H740,A740:C744,3)","v":0.3},{"$f":"INDEX(D740:D744,MATCH(I740,C740:C744,0))","v":800000},{"$f":"INDEX(E740:E744,MATCH(I740,C740:C744,0))","v":91000},{"$f":"IF(H740>H744,VLOOKUP(H740,A740:F744,6),0)","v":0},{"$f":"VLOOKUP(H740,A740:G744,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J735,IF($E$3=\"Female\",J742,IF($E$3=\"Senior Citizen\",J749,J756)))","v":86075}]
[{"$f":"B740+1","v":190001},500000,0.1,{"$f":"B740","v":190000},{"$f":"(B741-B740)*C741","v":31000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K735,IF($E$3=\"Female\",K742,IF($E$3=\"Senior Citizen\",K749,K756)))","v":2955225}]
[{"$f":"B741+1","v":500001},800000,0.2,{"$f":"B741","v":500000},{"$f":"E741+(B742-B741)*C742","v":91000},0,0.03,{"$f":"IF(I740=C744,E743+ROUND((H740-J740),0)*I740,IF(I740=C743,E742+ROUND((H740-J740)*I740,0),IF(I740=C742,E741+ROUND((H740-J740)*I740,0),IF(I740=C741,E740+ROUND((H740-J740)*I740,0),E739+ROUND((H740-J740)*I740,0)))))","v":2866150},{"$f":"MIN(K744:L744)","v":0},{"$f":"ROUND(SUM(H742+I742)*M740,0)","v":85985},{"$f":"SUM(H742:J742)","v":2952135},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A732,IF($E$3=\"Female\",A739,IF($E$3=\"Senior Citizen\",A746,A753)))","v":"(below 65 years)"}]
[{"$f":"B742+1","v":800001},null,0.3,{"$f":"B742","v":800000},{"$f":"IF(J740=0,0,E742)","v":91000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M737,IF($E$3=\"Female\",M744,IF($E$3=\"Senior Citizen\",M751,M758)))","v":0}]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H737","v":0},{"$f":"IF(H740>H744,H740-H744,0)","v":10050500},{"$f":"IF(I744>0,ROUND(I744*I740,0),0)","v":3015150},{"$f":"I744-J744","v":7035350},{"$f":"IF(H742>0,ROUND(H742*L740,0),0)","v":0},{"$f":"IF(K744>L744,0,L744-K744)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K735,IF($E$3=\"Female\",K742,IF($E$3=\"Senior Citizen\",K749,K756)))","v":2955225}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 65 years)"]
[0,240000,0,0,0,0,0,{"$f":"H733","v":10050500},{"$f":"VLOOKUP(H747,A747:C751,3)","v":0.3},{"$f":"INDEX(D747:D751,MATCH(I747,C747:C751,0))","v":800000},{"$f":"INDEX(E747:E751,MATCH(I747,C747:C751,0))","v":86000},{"$f":"IF(H747>H751,VLOOKUP(H747,A747:F751,6),0)","v":0},{"$f":"VLOOKUP(H747,A747:G751,7)","v":0.03}]
[{"$f":"B747+1","v":240001},500000,0.1,{"$f":"B747","v":240000},{"$f":"(B748-B747)*C748","v":26000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B748+1","v":500001},800000,0.2,{"$f":"B748","v":500000},{"$f":"E748+(B749-B748)*C749","v":86000},0,0.03,{"$f":"IF(I747=C751,E750+ROUND((H747-J747),0)*I747,IF(I747=C750,E749+ROUND((H747-J747)*I747,0),IF(I747=C749,E748+ROUND((H747-J747)*I747,0),IF(I747=C748,E747+ROUND((H747-J747)*I747,0),E746+ROUND((H747-J747)*I747,0)))))","v":2861150},{"$f":"MIN(K751:L751)","v":0},{"$f":"ROUND(SUM(H749+I749)*M747,0)","v":85835},{"$f":"SUM(H749:J749)","v":2946985}]
[{"$f":"B749+1","v":800001},null,0.3,{"$f":"B749","v":800000},{"$f":"IF(J747=0,0,E749)","v":86000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H744","v":0},{"$f":"IF(H747>H751,H747-H751,0)","v":10050500},{"$f":"IF(I751>0,ROUND(I751*I747,0),0)","v":3015150},{"$f":"I751-J751","v":7035350},{"$f":"IF(H749>0,ROUND(H749*L747,0),0)","v":0},{"$f":"IF(K751>L751,0,L751-K751)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,240000,0,0,0,0,0,{"$f":"H733","v":10050500},{"$f":"VLOOKUP(H754,A754:C758,3)","v":0.3},{"$f":"INDEX(D754:D758,MATCH(I754,C754:C758,0))","v":800000},{"$f":"INDEX(E754:E758,MATCH(I754,C754:C758,0))","v":86000},{"$f":"IF(H754>H758,VLOOKUP(H754,A754:F758,6),0)","v":0},{"$f":"VLOOKUP(H754,A754:G758,7)","v":0.03}]
[{"$f":"B754+1","v":240001},500000,0.1,{"$f":"B754","v":240000},{"$f":"(B755-B754)*C755","v":26000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B755+1","v":500001},800000,0.2,{"$f":"B755","v":500000},{"$f":"E755+(B756-B755)*C756","v":86000},0,0.03,{"$f":"IF(I754=C758,E757+ROUND((H754-J754),0)*I754,IF(I754=C757,E756+ROUND((H754-J754)*I754,0),IF(I754=C756,E755+ROUND((H754-J754)*I754,0),IF(I754=C755,E754+ROUND((H754-J754)*I754,0),E753+ROUND((H754-J754)*I754,0)))))","v":2861150},{"$f":"MIN(K758:L758)","v":0},{"$f":"ROUND(SUM(H756+I756)*M754,0)","v":85835},{"$f":"SUM(H756:J756)","v":2946985}]
[{"$f":"B756+1","v":800001},null,0.3,{"$f":"B756","v":800000},{"$f":"IF(J754=0,0,E756)","v":86000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H751","v":0},{"$f":"IF(H754>H758,H754-H758,0)","v":10050500},{"$f":"IF(I758>0,ROUND(I758*I754,0),0)","v":3015150},{"$f":"I758-J758","v":7035350},{"$f":"IF(H756>0,ROUND(H756*L754,0),0)","v":0},{"$f":"IF(K758>L758,0,L758-K758)","v":0}]
[null,null,2011,{"$f":"C759+1","v":2012},null,"2011-12"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C759","v":2011},{"$f":"D759","v":2012}]
[0,180000,0,0,0,0,0,{"$f":"$E$4","v":10050500},{"$f":"VLOOKUP(H762,A762:C766,3)","v":0.3},{"$f":"INDEX(D762:D766,MATCH(I762,C762:C766,0))","v":800000},{"$f":"INDEX(E762:E766,MATCH(I762,C762:C766,0))","v":92000},{"$f":"IF(H762>H766,VLOOKUP(H762,A762:F766,6),0)","v":0},{"$f":"VLOOKUP(H762,A762:G766,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B762,IF($E$3=\"Female\",B769,IF($E$3=\"Senior Citizen\",B776,B783)))","v":180000},0]
[{"$f":"B762+1","v":180001},500000,0.1,{"$f":"B762","v":180000},{"$f":"(B763-B762)*C763","v":32000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O762+1","v":180001},500000,0.1]
[{"$f":"B763+1","v":500001},800000,0.2,{"$f":"B763","v":500000},{"$f":"E763+(B764-B763)*C764","v":92000},0,0.03,{"$f":"IF(I762=C766,E765+ROUND((H762-J762),0)*I762,IF(I762=C765,E764+ROUND((H762-J762)*I762,0),IF(I762=C764,E763+ROUND((H762-J762)*I762,0),IF(I762=C763,E762+ROUND((H762-J762)*I762,0),E761+ROUND((H762-J762)*I762,0)))))","v":2867150},{"$f":"MIN(K766:L766)","v":0},{"$f":"ROUND(SUM(H764+I764)*M762,0)","v":86015},{"$f":"SUM(H764:J764)","v":2953165},null,null,{"$f":"O763+1","v":500001},800000,0.2]
[{"$f":"B764+1","v":800001},null,0.3,{"$f":"B764","v":800000},{"$f":"IF(J762=0,0,E764)","v":92000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O764+1","v":800001},0,0.3]
["Surcharge Limit",null,null,0,null,null,null,0,{"$f":"IF(H762>H766,H762-H766,0)","v":10050500},{"$f":"IF(I766>0,ROUND(I766*I762,0),0)","v":3015150},{"$f":"I766-J766","v":7035350},{"$f":"IF(H764>0,ROUND(H764*L762,0),0)","v":0},{"$f":"IF(K766>L766,0,L766-K766)","v":0},{"$f":"O765+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H764,IF($E$3=\"Female\",H771,IF($E$3=\"Senior Citizen\",H778,H785)))","v":2867150}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I764,IF($E$3=\"Female\",I771,IF($E$3=\"Senior Citizen\",I778,I785)))","v":0}]
[0,190000,0,0,0,0,0,{"$f":"H762","v":10050500},{"$f":"VLOOKUP(H769,A769:C773,3)","v":0.3},{"$f":"INDEX(D769:D773,MATCH(I769,C769:C773,0))","v":800000},{"$f":"INDEX(E769:E773,MATCH(I769,C769:C773,0))","v":91000},{"$f":"IF(H769>H773,VLOOKUP(H769,A769:F773,6),0)","v":0},{"$f":"VLOOKUP(H769,A769:G773,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J764,IF($E$3=\"Female\",J771,IF($E$3=\"Senior Citizen\",J778,J785)))","v":86015}]
[{"$f":"B769+1","v":190001},500000,0.1,{"$f":"B769","v":190000},{"$f":"(B770-B769)*C770","v":31000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K764,IF($E$3=\"Female\",K771,IF($E$3=\"Senior Citizen\",K778,K785)))","v":2953165}]
[{"$f":"B770+1","v":500001},800000,0.2,{"$f":"B770","v":500000},{"$f":"E770+(B771-B770)*C771","v":91000},0,0.03,{"$f":"IF(I769=C773,E772+ROUND((H769-J769),0)*I769,IF(I769=C772,E771+ROUND((H769-J769)*I769,0),IF(I769=C771,E770+ROUND((H769-J769)*I769,0),IF(I769=C770,E769+ROUND((H769-J769)*I769,0),E768+ROUND((H769-J769)*I769,0)))))","v":2866150},{"$f":"MIN(K773:L773)","v":0},{"$f":"ROUND(SUM(H771+I771)*M769,0)","v":85985},{"$f":"SUM(H771:J771)","v":2952135},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A761,IF($E$3=\"Female\",A768,IF($E$3=\"Senior Citizen\",A775,A782)))","v":"(below 60 years)"}]
[{"$f":"B771+1","v":800001},null,0.3,{"$f":"B771","v":800000},{"$f":"IF(J769=0,0,E771)","v":91000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M766,IF($E$3=\"Female\",M773,IF($E$3=\"Senior Citizen\",M780,M787)))","v":0}]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H766","v":0},{"$f":"IF(H769>H773,H769-H773,0)","v":10050500},{"$f":"IF(I773>0,ROUND(I773*I769,0),0)","v":3015150},{"$f":"I773-J773","v":7035350},{"$f":"IF(H771>0,ROUND(H771*L769,0),0)","v":0},{"$f":"IF(K773>L773,0,L773-K773)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K764,IF($E$3=\"Female\",K771,IF($E$3=\"Senior Citizen\",K778,K785)))","v":2953165}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 60 year but less than 80)"]
[0,250000,0,0,0,0,0,{"$f":"H762","v":10050500},{"$f":"VLOOKUP(H776,A776:C780,3)","v":0.3},{"$f":"INDEX(D776:D780,MATCH(I776,C776:C780,0))","v":800000},{"$f":"INDEX(E776:E780,MATCH(I776,C776:C780,0))","v":85000},{"$f":"IF(H776>H780,VLOOKUP(H776,A776:F780,6),0)","v":0},{"$f":"VLOOKUP(H776,A776:G780,7)","v":0.03}]
[{"$f":"B776+1","v":250001},500000,0.1,{"$f":"B776","v":250000},{"$f":"(B777-B776)*C777","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B777+1","v":500001},800000,0.2,{"$f":"B777","v":500000},{"$f":"E777+(B778-B777)*C778","v":85000},0,0.03,{"$f":"IF(I776=C780,E779+ROUND((H776-J776),0)*I776,IF(I776=C779,E778+ROUND((H776-J776)*I776,0),IF(I776=C778,E777+ROUND((H776-J776)*I776,0),IF(I776=C777,E776+ROUND((H776-J776)*I776,0),E775+ROUND((H776-J776)*I776,0)))))","v":2860150},{"$f":"MIN(K780:L780)","v":0},{"$f":"ROUND(SUM(H778+I778)*M776,0)","v":85805},{"$f":"SUM(H778:J778)","v":2945955}]
[{"$f":"B778+1","v":800001},null,0.3,{"$f":"B778","v":800000},{"$f":"IF(J776=0,0,E778)","v":85000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H773","v":0},{"$f":"IF(H776>H780,H776-H780,0)","v":10050500},{"$f":"IF(I780>0,ROUND(I780*I776,0),0)","v":3015150},{"$f":"I780-J780","v":7035350},{"$f":"IF(H778>0,ROUND(H778*L776,0),0)","v":0},{"$f":"IF(K780>L780,0,L780-K780)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H762","v":10050500},{"$f":"VLOOKUP(H783,A783:C787,3)","v":0.3},{"$f":"INDEX(D783:D787,MATCH(I783,C783:C787,0))","v":800000},{"$f":"INDEX(E783:E787,MATCH(I783,C783:C787,0))","v":60000},{"$f":"IF(H783>H787,VLOOKUP(H783,A783:F787,6),0)","v":0},{"$f":"VLOOKUP(H783,A783:G787,7)","v":0.03}]
[{"$f":"B783+1","v":500001},800000,0.2,{"$f":"B783","v":500000},{"$f":"(B784-B783)*C784","v":60000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B784+1","v":800001},null,0.3,{"$f":"B784","v":800000},{"$f":"IF(J783=0,0,E784)","v":60000},0,0.03,{"$f":"IF(I783=C787,E786+ROUND((H783-J783),0)*I783,IF(I783=C786,E785+ROUND((H783-J783)*I783,0),IF(I783=C785,E784+ROUND((H783-J783)*I783,0),IF(I783=C784,E783+ROUND((H783-J783)*I783,0),E782+ROUND((H783-J783)*I783,0)))))","v":2835150},{"$f":"MIN(K787:L787)","v":0},{"$f":"ROUND(SUM(H785+I785)*M783,0)","v":85055},{"$f":"SUM(H785:J785)","v":2920205}]
[null,null,null,null,null,0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H780","v":0},{"$f":"IF(H783>H787,H783-H787,0)","v":10050500},{"$f":"IF(I787>0,ROUND(I787*I783,0),0)","v":3015150},{"$f":"I787-J787","v":7035350},{"$f":"IF(H785>0,ROUND(H785*L783,0),0)","v":0},{"$f":"IF(K787>L787,0,L787-K787)","v":0}]
[null,null,2012,{"$f":"C788+1","v":2013},null,"2012-13"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C788","v":2012},{"$f":"D788","v":2013}]
[0,200000,0,0,0,0,0,{"$f":"$E$4","v":10050500},{"$f":"VLOOKUP(H791,A791:C795,3)","v":0.3},{"$f":"INDEX(D791:D795,MATCH(I791,C791:C795,0))","v":1000000},{"$f":"INDEX(E791:E795,MATCH(I791,C791:C795,0))","v":130000},{"$f":"IF(H791>H795,VLOOKUP(H791,A791:F795,6),0)","v":0},{"$f":"VLOOKUP(H791,A791:G795,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B791,IF($E$3=\"Female\",B798,IF($E$3=\"Senior Citizen\",B805,B812)))","v":200000},0,{"$f":"O791","v":200000}]
[{"$f":"B791+1","v":200001},500000,0.1,{"$f":"B791","v":200000},{"$f":"(B792-B791)*C792","v":30000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O791+1","v":200001},500000,0.1]
[{"$f":"B792+1","v":500001},1000000,0.2,{"$f":"B792","v":500000},{"$f":"E792+(B793-B792)*C793","v":130000},0,0.03,{"$f":"IF(I791=C795,E794+ROUND((H791-J791),0)*I791,IF(I791=C794,E793+ROUND((H791-J791)*I791,0),IF(I791=C793,E792+ROUND((H791-J791)*I791,0),IF(I791=C792,E791+ROUND((H791-J791)*I791,0),E790+ROUND((H791-J791)*I791,0)))))","v":2845150},{"$f":"MIN(K795:L795)","v":0},{"$f":"ROUND(SUM(H793+I793)*M791,0)","v":85355},{"$f":"SUM(H793:J793)","v":2930505},null,null,{"$f":"O792+1","v":500001},1000000,0.2]
[{"$f":"B793+1","v":1000001},null,0.3,{"$f":"B793","v":1000000},{"$f":"IF(J791=0,0,E793)","v":130000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O793+1","v":1000001},0,0.3]
["Surcharge Limit",null,null,0,null,null,null,0,{"$f":"IF(H791>H795,H791-H795,0)","v":10050500},{"$f":"IF(I795>0,ROUND(I795*I791,0),0)","v":3015150},{"$f":"I795-J795","v":7035350},{"$f":"IF(H793>0,ROUND(H793*L791,0),0)","v":0},{"$f":"IF(K795>L795,0,L795-K795)","v":0},{"$f":"O794+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H793,IF($E$3=\"Female\",H800,IF($E$3=\"Senior Citizen\",H807,H814)))","v":2845150}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I793,IF($E$3=\"Female\",I800,IF($E$3=\"Senior Citizen\",I807,I814)))","v":0}]
[0,200000,0,0,0,0,0,{"$f":"H791","v":10050500},{"$f":"VLOOKUP(H798,A798:C802,3)","v":0.3},{"$f":"INDEX(D798:D802,MATCH(I798,C798:C802,0))","v":1000000},{"$f":"INDEX(E798:E802,MATCH(I798,C798:C802,0))","v":130000},{"$f":"IF(H798>H802,VLOOKUP(H798,A798:F802,6),0)","v":0},{"$f":"VLOOKUP(H798,A798:G802,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J793,IF($E$3=\"Female\",J800,IF($E$3=\"Senior Citizen\",J807,J814)))","v":85355}]
[{"$f":"B798+1","v":200001},500000,0.1,{"$f":"B798","v":200000},{"$f":"(B799-B798)*C799","v":30000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K793,IF($E$3=\"Female\",K800,IF($E$3=\"Senior Citizen\",K807,K814)))","v":2930505}]
[{"$f":"B799+1","v":500001},1000000,0.2,{"$f":"B799","v":500000},{"$f":"E799+(B800-B799)*C800","v":130000},0,0.03,{"$f":"IF(I798=C802,E801+ROUND((H798-J798),0)*I798,IF(I798=C801,E800+ROUND((H798-J798)*I798,0),IF(I798=C800,E799+ROUND((H798-J798)*I798,0),IF(I798=C799,E798+ROUND((H798-J798)*I798,0),E797+ROUND((H798-J798)*I798,0)))))","v":2845150},{"$f":"MIN(K802:L802)","v":0},{"$f":"ROUND(SUM(H800+I800)*M798,0)","v":85355},{"$f":"SUM(H800:J800)","v":2930505},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A790,IF($E$3=\"Female\",A797,IF($E$3=\"Senior Citizen\",A804,A811)))","v":"(below 65 years)"}]
[{"$f":"B800+1","v":1000001},null,0.3,{"$f":"B800","v":1000000},{"$f":"IF(J798=0,0,E800)","v":130000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M795,IF($E$3=\"Female\",M802,IF($E$3=\"Senior Citizen\",M809,M816)))","v":0}]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H795","v":0},{"$f":"IF(H798>H802,H798-H802,0)","v":10050500},{"$f":"IF(I802>0,ROUND(I802*I798,0),0)","v":3015150},{"$f":"I802-J802","v":7035350},{"$f":"IF(H800>0,ROUND(H800*L798,0),0)","v":0},{"$f":"IF(K802>L802,0,L802-K802)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K793,IF($E$3=\"Female\",K800,IF($E$3=\"Senior Citizen\",K807,K814)))","v":2930505}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 65 years)"]
[0,250000,0,0,0,0,0,{"$f":"H791","v":10050500},{"$f":"VLOOKUP(H805,A805:C809,3)","v":0.3},{"$f":"INDEX(D805:D809,MATCH(I805,C805:C809,0))","v":1000000},{"$f":"INDEX(E805:E809,MATCH(I805,C805:C809,0))","v":125000},{"$f":"IF(H805>H809,VLOOKUP(H805,A805:F809,6),0)","v":0},{"$f":"VLOOKUP(H805,A805:G809,7)","v":0.03}]
[{"$f":"B805+1","v":250001},500000,0.1,{"$f":"B805","v":250000},{"$f":"(B806-B805)*C806","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B806+1","v":500001},1000000,0.2,{"$f":"B806","v":500000},{"$f":"E806+(B807-B806)*C807","v":125000},0,0.03,{"$f":"IF(I805=C809,E808+ROUND((H805-J805),0)*I805,IF(I805=C808,E807+ROUND((H805-J805)*I805,0),IF(I805=C807,E806+ROUND((H805-J805)*I805,0),IF(I805=C806,E805+ROUND((H805-J805)*I805,0),E804+ROUND((H805-J805)*I805,0)))))","v":2840150},{"$f":"MIN(K809:L809)","v":0},{"$f":"ROUND(SUM(H807+I807)*M805,0)","v":85205},{"$f":"SUM(H807:J807)","v":2925355}]
[{"$f":"B807+1","v":1000001},null,0.3,{"$f":"B807","v":1000000},{"$f":"IF(J805=0,0,E807)","v":125000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H802","v":0},{"$f":"IF(H805>H809,H805-H809,0)","v":10050500},{"$f":"IF(I809>0,ROUND(I809*I805,0),0)","v":3015150},{"$f":"I809-J809","v":7035350},{"$f":"IF(H807>0,ROUND(H807*L805,0),0)","v":0},{"$f":"IF(K809>L809,0,L809-K809)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H791","v":10050500},{"$f":"VLOOKUP(H812,A812:C816,3)","v":0.3},{"$f":"INDEX(D812:D816,MATCH(I812,C812:C816,0))","v":1000000},{"$f":"INDEX(E812:E816,MATCH(I812,C812:C816,0))","v":100000},{"$f":"IF(H812>H816,VLOOKUP(H812,A812:F816,6),0)","v":0},{"$f":"VLOOKUP(H812,A812:G816,7)","v":0.03}]
[{"$f":"B812+1","v":500001},1000000,0.2,{"$f":"B812","v":500000},{"$f":"(B813-B812)*C813","v":100000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B813+1","v":1000001},null,0.3,{"$f":"B813","v":1000000},{"$f":"IF(J812=0,0,E813)","v":100000},0,0.03,{"$f":"IF(I812=C816,E815+ROUND((H812-J812),0)*I812,IF(I812=C815,E814+ROUND((H812-J812)*I812,0),IF(I812=C814,E813+ROUND((H812-J812)*I812,0),IF(I812=C813,E812+ROUND((H812-J812)*I812,0),E811+ROUND((H812-J812)*I812,0)))))","v":2815150},{"$f":"MIN(K816:L816)","v":0},{"$f":"ROUND(SUM(H814+I814)*M812,0)","v":84455},{"$f":"SUM(H814:J814)","v":2899605}]
[null,null,null,null,null,0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H809","v":0},{"$f":"IF(H812>H816,H812-H816,0)","v":10050500},{"$f":"IF(I816>0,ROUND(I816*I812,0),0)","v":3015150},{"$f":"I816-J816","v":7035350},{"$f":"IF(H814>0,ROUND(H814*L812,0),0)","v":0},{"$f":"IF(K816>L816,0,L816-K816)","v":0}]
[null,null,2013,{"$f":"C817+1","v":2014},null,"2013-14"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C817","v":2013},{"$f":"D817","v":2014}]
[0,200000,0,0,0,0,0,{"$f":"$E$4","v":10050500},{"$f":"VLOOKUP(H820,A820:C824,3)","v":0.3},{"$f":"INDEX(D820:D824,MATCH(I820,C820:C824,0))","v":1000000},{"$f":"INDEX(E820:E824,MATCH(I820,C820:C824,0))","v":130000},{"$f":"IF(H820>H824,VLOOKUP(H820,A820:F824,6),0)","v":0.1},{"$f":"VLOOKUP(H820,A820:G824,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B820,IF($E$3=\"Female\",B827,IF($E$3=\"Senior Citizen\",B834,B841)))","v":200000},0,{"$f":"O820","v":200000}]
[{"$f":"B820+1","v":200001},500000,0.1,{"$f":"B820","v":200000},{"$f":"(B821-B820)*C821","v":30000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O820+1","v":200001},500000,0.1]
[{"$f":"B821+1","v":500001},1000000,0.2,{"$f":"B821","v":500000},{"$f":"E821+(B822-B821)*C822","v":130000},0,0.03,{"$f":"IF(I820=C824,E823+ROUND((H820-J820),0)*I820,IF(I820=C823,E822+ROUND((H820-J820)*I820,0),IF(I820=C822,E821+ROUND((H820-J820)*I820,0),IF(I820=C821,E820+ROUND((H820-J820)*I820,0),E819+ROUND((H820-J820)*I820,0)))))","v":2845150},{"$f":"MIN(K824:L824)","v":35350},{"$f":"ROUND(SUM(H822+I822)*M820,0)","v":86415},{"$f":"SUM(H822:J822)","v":2966915},null,null,{"$f":"O821+1","v":500001},1000000,0.2]
[{"$f":"B822+1","v":1000001},null,0.3,{"$f":"B822","v":1000000},{"$f":"IF(J820=0,0,E822)","v":130000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O822+1","v":1000001},0,0.3]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"D824","v":10000000},{"$f":"IF(H820>H824,H820-H824,0)","v":50500},{"$f":"IF(I824>0,ROUND(I824*I820,0),0)","v":15150},{"$f":"I824-J824","v":35350},{"$f":"IF(H822>0,ROUND(H822*L820,0),0)","v":284515},{"$f":"IF(K824>L824,0,L824-K824)","v":249165},{"$f":"O823+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H822,IF($E$3=\"Female\",H829,IF($E$3=\"Senior Citizen\",H836,H843)))","v":2845150}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I822,IF($E$3=\"Female\",I829,IF($E$3=\"Senior Citizen\",I836,I843)))","v":35350}]
[0,200000,0,0,0,0,0,{"$f":"H820","v":10050500},{"$f":"VLOOKUP(H827,A827:C831,3)","v":0.3},{"$f":"INDEX(D827:D831,MATCH(I827,C827:C831,0))","v":1000000},{"$f":"INDEX(E827:E831,MATCH(I827,C827:C831,0))","v":130000},{"$f":"IF(H827>H831,VLOOKUP(H827,A827:F831,6),0)","v":0.1},{"$f":"VLOOKUP(H827,A827:G831,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J822,IF($E$3=\"Female\",J829,IF($E$3=\"Senior Citizen\",J836,J843)))","v":86415}]
[{"$f":"B827+1","v":200001},500000,0.1,{"$f":"B827","v":200000},{"$f":"(B828-B827)*C828","v":30000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K822,IF($E$3=\"Female\",K829,IF($E$3=\"Senior Citizen\",K836,K843)))","v":2966915}]
[{"$f":"B828+1","v":500001},1000000,0.2,{"$f":"B828","v":500000},{"$f":"E828+(B829-B828)*C829","v":130000},0,0.03,{"$f":"IF(I827=C831,E830+ROUND((H827-J827),0)*I827,IF(I827=C830,E829+ROUND((H827-J827)*I827,0),IF(I827=C829,E828+ROUND((H827-J827)*I827,0),IF(I827=C828,E827+ROUND((H827-J827)*I827,0),E826+ROUND((H827-J827)*I827,0)))))","v":2845150},{"$f":"MIN(K831:L831)","v":35350},{"$f":"ROUND(SUM(H829+I829)*M827,0)","v":86415},{"$f":"SUM(H829:J829)","v":2966915},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A819,IF($E$3=\"Female\",A826,IF($E$3=\"Senior Citizen\",A833,A840)))","v":"(below 60 years)"}]
[{"$f":"B829+1","v":1000001},null,0.3,{"$f":"B829","v":1000000},{"$f":"IF(J827=0,0,E829)","v":130000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M824,IF($E$3=\"Female\",M831,IF($E$3=\"Senior Citizen\",M838,M845)))","v":249165}]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H824","v":10000000},{"$f":"IF(H827>H831,H827-H831,0)","v":50500},{"$f":"IF(I831>0,ROUND(I831*I827,0),0)","v":15150},{"$f":"I831-J831","v":35350},{"$f":"IF(H829>0,ROUND(H829*L827,0),0)","v":284515},{"$f":"IF(K831>L831,0,L831-K831)","v":249165},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K822,IF($E$3=\"Female\",K829,IF($E$3=\"Senior Citizen\",K836,K843)))","v":2966915}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 60 year but less than 80)"]
[0,250000,0,0,0,0,0,{"$f":"H820","v":10050500},{"$f":"VLOOKUP(H834,A834:C838,3)","v":0.3},{"$f":"INDEX(D834:D838,MATCH(I834,C834:C838,0))","v":1000000},{"$f":"INDEX(E834:E838,MATCH(I834,C834:C838,0))","v":125000},{"$f":"IF(H834>H838,VLOOKUP(H834,A834:F838,6),0)","v":0.1},{"$f":"VLOOKUP(H834,A834:G838,7)","v":0.03}]
[{"$f":"B834+1","v":250001},500000,0.1,{"$f":"B834","v":250000},{"$f":"(B835-B834)*C835","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B835+1","v":500001},1000000,0.2,{"$f":"B835","v":500000},{"$f":"E835+(B836-B835)*C836","v":125000},0,0.03,{"$f":"IF(I834=C838,E837+ROUND((H834-J834),0)*I834,IF(I834=C837,E836+ROUND((H834-J834)*I834,0),IF(I834=C836,E835+ROUND((H834-J834)*I834,0),IF(I834=C835,E834+ROUND((H834-J834)*I834,0),E833+ROUND((H834-J834)*I834,0)))))","v":2840150},{"$f":"MIN(K838:L838)","v":35350},{"$f":"ROUND(SUM(H836+I836)*M834,0)","v":86265},{"$f":"SUM(H836:J836)","v":2961765}]
[{"$f":"B836+1","v":1000001},null,0.3,{"$f":"B836","v":1000000},{"$f":"IF(J834=0,0,E836)","v":125000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H831","v":10000000},{"$f":"IF(H834>H838,H834-H838,0)","v":50500},{"$f":"IF(I838>0,ROUND(I838*I834,0),0)","v":15150},{"$f":"I838-J838","v":35350},{"$f":"IF(H836>0,ROUND(H836*L834,0),0)","v":284015},{"$f":"IF(K838>L838,0,L838-K838)","v":248665}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H820","v":10050500},{"$f":"VLOOKUP(H841,A841:C845,3)","v":0.3},{"$f":"INDEX(D841:D845,MATCH(I841,C841:C845,0))","v":1000000},{"$f":"INDEX(E841:E845,MATCH(I841,C841:C845,0))","v":100000},{"$f":"IF(H841>H845,VLOOKUP(H841,A841:F845,6),0)","v":0.1},{"$f":"VLOOKUP(H841,A841:G845,7)","v":0.03}]
[{"$f":"B841+1","v":500001},1000000,0.2,{"$f":"B841","v":500000},{"$f":"(B842-B841)*C842","v":100000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B842+1","v":1000001},null,0.3,{"$f":"B842","v":1000000},{"$f":"IF(J841=0,0,E842)","v":100000},0.1,0.03,{"$f":"IF(I841=C845,E844+ROUND((H841-J841),0)*I841,IF(I841=C844,E843+ROUND((H841-J841)*I841,0),IF(I841=C843,E842+ROUND((H841-J841)*I841,0),IF(I841=C842,E841+ROUND((H841-J841)*I841,0),E840+ROUND((H841-J841)*I841,0)))))","v":2815150},{"$f":"MIN(K845:L845)","v":35350},{"$f":"ROUND(SUM(H843+I843)*M841,0)","v":85515},{"$f":"SUM(H843:J843)","v":2936015}]
[null,null,null,null,null,0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H838","v":10000000},{"$f":"IF(H841>H845,H841-H845,0)","v":50500},{"$f":"IF(I845>0,ROUND(I845*I841,0),0)","v":15150},{"$f":"I845-J845","v":35350},{"$f":"IF(H843>0,ROUND(H843*L841,0),0)","v":281515},{"$f":"IF(K845>L845,0,L845-K845)","v":246165}]
[null,null,2014,{"$f":"C846+1","v":2015},null,"2014-15"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C846","v":2014},{"$f":"D846","v":2015}]
[0,250000,0,0,0,0,0,{"$f":"$E$4","v":10050500},{"$f":"VLOOKUP(H849,A849:C853,3)","v":0.3},{"$f":"INDEX(D849:D853,MATCH(I849,C849:C853,0))","v":1000000},{"$f":"INDEX(E849:E853,MATCH(I849,C849:C853,0))","v":125000},{"$f":"IF(H849>H853,VLOOKUP(H849,A849:F853,6),0)","v":0.1},{"$f":"VLOOKUP(H849,A849:G853,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B849,IF($E$3=\"Female\",B856,IF($E$3=\"Senior Citizen\",B863,B870)))","v":250000},0,{"$f":"O849","v":250000}]
[{"$f":"B849+1","v":250001},500000,0.1,{"$f":"B849","v":250000},{"$f":"(B850-B849)*C850","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O849+1","v":250001},500000,0.1]
[{"$f":"B850+1","v":500001},1000000,0.2,{"$f":"B850","v":500000},{"$f":"E850+(B851-B850)*C851","v":125000},0,0.03,{"$f":"IF(I849=C853,E852+ROUND((H849-J849),0)*I849,IF(I849=C852,E851+ROUND((H849-J849)*I849,0),IF(I849=C851,E850+ROUND((H849-J849)*I849,0),IF(I849=C850,E849+ROUND((H849-J849)*I849,0),E848+ROUND((H849-J849)*I849,0)))))","v":2840150},{"$f":"MIN(K853:L853)","v":35350},{"$f":"ROUND(SUM(H851+I851)*M849,0)","v":86265},{"$f":"SUM(H851:J851)","v":2961765},null,null,{"$f":"O850+1","v":500001},1000000,0.2]
[{"$f":"B851+1","v":1000001},null,0.3,{"$f":"B851","v":1000000},{"$f":"IF(J849=0,0,E851)","v":125000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O851+1","v":1000001},0,0.3]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"D853","v":10000000},{"$f":"IF(H849>H853,H849-H853,0)","v":50500},{"$f":"IF(I853>0,ROUND(I853*I849,0),0)","v":15150},{"$f":"I853-J853","v":35350},{"$f":"IF(H851>0,ROUND(H851*L849,0),0)","v":284015},{"$f":"IF(K853>L853,0,L853-K853)","v":248665},{"$f":"O852+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H851,IF($E$3=\"Female\",H858,IF($E$3=\"Senior Citizen\",H865,H872)))","v":2840150}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I851,IF($E$3=\"Female\",I858,IF($E$3=\"Senior Citizen\",I865,I872)))","v":35350}]
[0,250000,0,0,0,0,0,{"$f":"H849","v":10050500},{"$f":"VLOOKUP(H856,A856:C860,3)","v":0.3},{"$f":"INDEX(D856:D860,MATCH(I856,C856:C860,0))","v":1000000},{"$f":"INDEX(E856:E860,MATCH(I856,C856:C860,0))","v":125000},{"$f":"IF(H856>H860,VLOOKUP(H856,A856:F860,6),0)","v":0.1},{"$f":"VLOOKUP(H856,A856:G860,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J851,IF($E$3=\"Female\",J858,IF($E$3=\"Senior Citizen\",J865,J872)))","v":86265}]
[{"$f":"B856+1","v":250001},500000,0.1,{"$f":"B856","v":250000},{"$f":"(B857-B856)*C857","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K851,IF($E$3=\"Female\",K858,IF($E$3=\"Senior Citizen\",K865,K872)))","v":2961765}]
[{"$f":"B857+1","v":500001},1000000,0.2,{"$f":"B857","v":500000},{"$f":"E857+(B858-B857)*C858","v":125000},0,0.03,{"$f":"IF(I856=C860,E859+ROUND((H856-J856),0)*I856,IF(I856=C859,E858+ROUND((H856-J856)*I856,0),IF(I856=C858,E857+ROUND((H856-J856)*I856,0),IF(I856=C857,E856+ROUND((H856-J856)*I856,0),E855+ROUND((H856-J856)*I856,0)))))","v":2840150},{"$f":"MIN(K860:L860)","v":35350},{"$f":"ROUND(SUM(H858+I858)*M856,0)","v":86265},{"$f":"SUM(H858:J858)","v":2961765},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A848,IF($E$3=\"Female\",A855,IF($E$3=\"Senior Citizen\",A862,A869)))","v":"(below 60 years)"}]
[{"$f":"B858+1","v":1000001},null,0.3,{"$f":"B858","v":1000000},{"$f":"IF(J856=0,0,E858)","v":125000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M853,IF($E$3=\"Female\",M860,IF($E$3=\"Senior Citizen\",M867,M874)))","v":248665}]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H853","v":10000000},{"$f":"IF(H856>H860,H856-H860,0)","v":50500},{"$f":"IF(I860>0,ROUND(I860*I856,0),0)","v":15150},{"$f":"I860-J860","v":35350},{"$f":"IF(H858>0,ROUND(H858*L856,0),0)","v":284015},{"$f":"IF(K860>L860,0,L860-K860)","v":248665},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K851,IF($E$3=\"Female\",K858,IF($E$3=\"Senior Citizen\",K865,K872)))","v":2961765}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 60 year but less than 80)"]
[0,300000,0,0,0,0,0,{"$f":"H849","v":10050500},{"$f":"VLOOKUP(H863,A863:C867,3)","v":0.3},{"$f":"INDEX(D863:D867,MATCH(I863,C863:C867,0))","v":1000000},{"$f":"INDEX(E863:E867,MATCH(I863,C863:C867,0))","v":120000},{"$f":"IF(H863>H867,VLOOKUP(H863,A863:F867,6),0)","v":0.1},{"$f":"VLOOKUP(H863,A863:G867,7)","v":0.03}]
[{"$f":"B863+1","v":300001},500000,0.1,{"$f":"B863","v":300000},{"$f":"(B864-B863)*C864","v":20000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B864+1","v":500001},1000000,0.2,{"$f":"B864","v":500000},{"$f":"E864+(B865-B864)*C865","v":120000},0,0.03,{"$f":"IF(I863=C867,E866+ROUND((H863-J863),0)*I863,IF(I863=C866,E865+ROUND((H863-J863)*I863,0),IF(I863=C865,E864+ROUND((H863-J863)*I863,0),IF(I863=C864,E863+ROUND((H863-J863)*I863,0),E862+ROUND((H863-J863)*I863,0)))))","v":2835150},{"$f":"MIN(K867:L867)","v":35350},{"$f":"ROUND(SUM(H865+I865)*M863,0)","v":86115},{"$f":"SUM(H865:J865)","v":2956615}]
[{"$f":"B865+1","v":1000001},null,0.3,{"$f":"B865","v":1000000},{"$f":"IF(J863=0,0,E865)","v":120000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H860","v":10000000},{"$f":"IF(H863>H867,H863-H867,0)","v":50500},{"$f":"IF(I867>0,ROUND(I867*I863,0),0)","v":15150},{"$f":"I867-J867","v":35350},{"$f":"IF(H865>0,ROUND(H865*L863,0),0)","v":283515},{"$f":"IF(K867>L867,0,L867-K867)","v":248165}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H849","v":10050500},{"$f":"VLOOKUP(H870,A870:C874,3)","v":0.3},{"$f":"INDEX(D870:D874,MATCH(I870,C870:C874,0))","v":1000000},{"$f":"INDEX(E870:E874,MATCH(I870,C870:C874,0))","v":100000},{"$f":"IF(H870>H874,VLOOKUP(H870,A870:F874,6),0)","v":0.1},{"$f":"VLOOKUP(H870,A870:G874,7)","v":0.03}]
[{"$f":"B870+1","v":500001},1000000,0.2,{"$f":"B870","v":500000},{"$f":"(B871-B870)*C871","v":100000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B871+1","v":1000001},null,0.3,{"$f":"B871","v":1000000},{"$f":"IF(J870=0,0,E871)","v":100000},0.1,0.03,{"$f":"IF(I870=C874,E873+ROUND((H870-J870),0)*I870,IF(I870=C873,E872+ROUND((H870-J870)*I870,0),IF(I870=C872,E871+ROUND((H870-J870)*I870,0),IF(I870=C871,E870+ROUND((H870-J870)*I870,0),E869+ROUND((H870-J870)*I870,0)))))","v":2815150},{"$f":"MIN(K874:L874)","v":35350},{"$f":"ROUND(SUM(H872+I872)*M870,0)","v":85515},{"$f":"SUM(H872:J872)","v":2936015}]
[null,null,null,null,null,0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H867","v":10000000},{"$f":"IF(H870>H874,H870-H874,0)","v":50500},{"$f":"IF(I874>0,ROUND(I874*I870,0),0)","v":15150},{"$f":"I874-J874","v":35350},{"$f":"IF(H872>0,ROUND(H872*L870,0),0)","v":281515},{"$f":"IF(K874>L874,0,L874-K874)","v":246165}]
[null,null,2015,{"$f":"C875+1","v":2016},null,"2015-16"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C875","v":2015},{"$f":"D875","v":2016}]
[0,250000,0,0,0,0,0,{"$f":"$E$4","v":10050500},{"$f":"VLOOKUP(H878,A878:C882,3)","v":0.3},{"$f":"INDEX(D878:D882,MATCH(I878,C878:C882,0))","v":1000000},{"$f":"INDEX(E878:E882,MATCH(I878,C878:C882,0))","v":125000},{"$f":"IF(H878>H882,VLOOKUP(H878,A878:F882,6),0)","v":0.12},{"$f":"VLOOKUP(H878,A878:G882,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B878,IF($E$3=\"Female\",B885,IF($E$3=\"Senior Citizen\",B892,B899)))","v":250000},0,{"$f":"O878","v":250000}]
[{"$f":"B878+1","v":250001},500000,0.1,{"$f":"B878","v":250000},{"$f":"(B879-B878)*C879","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O878+1","v":250001},500000,0.1]
[{"$f":"B879+1","v":500001},1000000,0.2,{"$f":"B879","v":500000},{"$f":"E879+(B880-B879)*C880","v":125000},0,0.03,{"$f":"IF(I878=C882,E881+ROUND((H878-J878),0)*I878,IF(I878=C881,E880+ROUND((H878-J878)*I878,0),IF(I878=C880,E879+ROUND((H878-J878)*I878,0),IF(I878=C879,E878+ROUND((H878-J878)*I878,0),E877+ROUND((H878-J878)*I878,0)))))","v":2840150},{"$f":"MIN(K882:L882)","v":35350},{"$f":"ROUND(SUM(H880+I880)*M878,0)","v":86265},{"$f":"SUM(H880:J880)","v":2961765},null,null,{"$f":"O879+1","v":500001},1000000,0.2]
[{"$f":"B880+1","v":1000001},null,0.3,{"$f":"B880","v":1000000},{"$f":"IF(J878=0,0,E880)","v":125000},0.12,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O880+1","v":1000001},0,0.3]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"D882","v":10000000},{"$f":"IF(H878>H882,H878-H882,0)","v":50500},{"$f":"IF(I882>0,ROUND(I882*I878,0),0)","v":15150},{"$f":"I882-J882","v":35350},{"$f":"IF(H880>0,ROUND(H880*L878,0),0)","v":340818},{"$f":"IF(K882>L882,0,L882-K882)","v":305468},{"$f":"O881+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H880,IF($E$3=\"Female\",H887,IF($E$3=\"Senior Citizen\",H894,H901)))","v":2840150}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I880,IF($E$3=\"Female\",I887,IF($E$3=\"Senior Citizen\",I894,I901)))","v":35350}]
[0,250000,0,0,0,0,0,{"$f":"H878","v":10050500},{"$f":"VLOOKUP(H885,A885:C889,3)","v":0.3},{"$f":"INDEX(D885:D889,MATCH(I885,C885:C889,0))","v":1000000},{"$f":"INDEX(E885:E889,MATCH(I885,C885:C889,0))","v":125000},{"$f":"IF(H885>H889,VLOOKUP(H885,A885:F889,6),0)","v":0.12},{"$f":"VLOOKUP(H885,A885:G889,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J880,IF($E$3=\"Female\",J887,IF($E$3=\"Senior Citizen\",J894,J901)))","v":86265}]
[{"$f":"B885+1","v":250001},500000,0.1,{"$f":"B885","v":250000},{"$f":"(B886-B885)*C886","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K880,IF($E$3=\"Female\",K887,IF($E$3=\"Senior Citizen\",K894,K901)))","v":2961765}]
[{"$f":"B886+1","v":500001},1000000,0.2,{"$f":"B886","v":500000},{"$f":"E886+(B887-B886)*C887","v":125000},0,0.03,{"$f":"IF(I885=C889,E888+ROUND((H885-J885),0)*I885,IF(I885=C888,E887+ROUND((H885-J885)*I885,0),IF(I885=C887,E886+ROUND((H885-J885)*I885,0),IF(I885=C886,E885+ROUND((H885-J885)*I885,0),E884+ROUND((H885-J885)*I885,0)))))","v":2840150},{"$f":"MIN(K889:L889)","v":35350},{"$f":"ROUND(SUM(H887+I887)*M885,0)","v":86265},{"$f":"SUM(H887:J887)","v":2961765},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A877,IF($E$3=\"Female\",A884,IF($E$3=\"Senior Citizen\",A891,A898)))","v":"(below 60 years)"}]
[{"$f":"B887+1","v":1000001},null,0.3,{"$f":"B887","v":1000000},{"$f":"IF(J885=0,0,E887)","v":125000},0.12,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M882,IF($E$3=\"Female\",M889,IF($E$3=\"Senior Citizen\",M896,M903)))","v":305468}]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H882","v":10000000},{"$f":"IF(H885>H889,H885-H889,0)","v":50500},{"$f":"IF(I889>0,ROUND(I889*I885,0),0)","v":15150},{"$f":"I889-J889","v":35350},{"$f":"IF(H887>0,ROUND(H887*L885,0),0)","v":340818},{"$f":"IF(K889>L889,0,L889-K889)","v":305468},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K880,IF($E$3=\"Female\",K887,IF($E$3=\"Senior Citizen\",K894,K901)))","v":2961765}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 60 year but less than 80)"]
[0,300000,0,0,0,0,0,{"$f":"H878","v":10050500},{"$f":"VLOOKUP(H892,A892:C896,3)","v":0.3},{"$f":"INDEX(D892:D896,MATCH(I892,C892:C896,0))","v":1000000},{"$f":"INDEX(E892:E896,MATCH(I892,C892:C896,0))","v":120000},{"$f":"IF(H892>H896,VLOOKUP(H892,A892:F896,6),0)","v":0.12},{"$f":"VLOOKUP(H892,A892:G896,7)","v":0.03}]
[{"$f":"B892+1","v":300001},500000,0.1,{"$f":"B892","v":300000},{"$f":"(B893-B892)*C893","v":20000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B893+1","v":500001},1000000,0.2,{"$f":"B893","v":500000},{"$f":"E893+(B894-B893)*C894","v":120000},0,0.03,{"$f":"IF(I892=C896,E895+ROUND((H892-J892),0)*I892,IF(I892=C895,E894+ROUND((H892-J892)*I892,0),IF(I892=C894,E893+ROUND((H892-J892)*I892,0),IF(I892=C893,E892+ROUND((H892-J892)*I892,0),E891+ROUND((H892-J892)*I892,0)))))","v":2835150},{"$f":"MIN(K896:L896)","v":35350},{"$f":"ROUND(SUM(H894+I894)*M892,0)","v":86115},{"$f":"SUM(H894:J894)","v":2956615}]
[{"$f":"B894+1","v":1000001},null,0.3,{"$f":"B894","v":1000000},{"$f":"IF(J892=0,0,E894)","v":120000},0.12,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",null,339004]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H889","v":10000000},{"$f":"IF(H892>H896,H892-H896,0)","v":50500},{"$f":"IF(I896>0,ROUND(I896*I892,0),0)","v":15150},{"$f":"I896-J896","v":35350},{"$f":"IF(H894>0,ROUND(H894*L892,0),0)","v":340218},{"$f":"IF(K896>L896,0,L896-K896)","v":304868},null,338934]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess",null,{"$f":"O895-O896","v":70}]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H878","v":10050500},{"$f":"VLOOKUP(H899,A899:C903,3)","v":0.3},{"$f":"INDEX(D899:D903,MATCH(I899,C899:C903,0))","v":1000000},{"$f":"INDEX(E899:E903,MATCH(I899,C899:C903,0))","v":100000},{"$f":"IF(H899>H903,VLOOKUP(H899,A899:F903,6),0)","v":0.12},{"$f":"VLOOKUP(H899,A899:G903,7)","v":0.03}]
[{"$f":"B899+1","v":500001},1000000,0.2,{"$f":"B899","v":500000},{"$f":"(B900-B899)*C900","v":100000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B900+1","v":1000001},null,0.3,{"$f":"B900","v":1000000},{"$f":"IF(J899=0,0,E900)","v":100000},0.12,0.03,{"$f":"IF(I899=C903,E902+ROUND((H899-J899),0)*I899,IF(I899=C902,E901+ROUND((H899-J899)*I899,0),IF(I899=C901,E900+ROUND((H899-J899)*I899,0),IF(I899=C900,E899+ROUND((H899-J899)*I899,0),E898+ROUND((H899-J899)*I899,0)))))","v":2815150},{"$f":"MIN(K903:L903)","v":35350},{"$f":"ROUND(SUM(H901+I901)*M899,0)","v":85515},{"$f":"SUM(H901:J901)","v":2936015}]
[null,null,null,null,null,0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H896","v":10000000},{"$f":"IF(H899>H903,H899-H903,0)","v":50500},{"$f":"IF(I903>0,ROUND(I903*I899,0),0)","v":15150},{"$f":"I903-J903","v":35350},{"$f":"IF(H901>0,ROUND(H901*L899,0),0)","v":337818},{"$f":"IF(K903>L903,0,L903-K903)","v":302468}]
[null,null,2016,{"$f":"C904+1","v":2017},null,"2016-17"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C904","v":2016},{"$f":"D904","v":2017}]
[0,250000,0,0,0,0,0,{"$f":"$E$4","v":10050500},{"$f":"VLOOKUP(H907,A907:C911,3)","v":0.3},{"$f":"INDEX(D907:D911,MATCH(I907,C907:C911,0))","v":1000000},{"$f":"INDEX(E907:E911,MATCH(I907,C907:C911,0))","v":125000},{"$f":"IF(H907>H911,VLOOKUP(H907,A907:F911,6),0)","v":0.15},{"$f":"VLOOKUP(H907,A907:G911,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B907,IF($E$3=\"Female\",B914,IF($E$3=\"Senior Citizen\",B921,B928)))","v":250000},0,{"$f":"O907","v":250000}]
[{"$f":"B907+1","v":250001},500000,0.1,{"$f":"B907","v":250000},{"$f":"(B908-B907)*C908","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O907+1","v":250001},500000,0.1]
[{"$f":"B908+1","v":500001},1000000,0.2,{"$f":"B908","v":500000},{"$f":"E908+(B909-B908)*C909","v":125000},0,0.03,{"$f":"IF(I907=C911,E910+ROUND((H907-J907),0)*I907,IF(I907=C910,E909+ROUND((H907-J907)*I907,0),IF(I907=C909,E908+ROUND((H907-J907)*I907,0),IF(I907=C908,E907+ROUND((H907-J907)*I907,0),E906+ROUND((H907-J907)*I907,0)))))","v":2840150},{"$f":"MIN(K911:L911)","v":35350},{"$f":"ROUND(SUM(H909+I909)*M907,0)","v":86265},{"$f":"SUM(H909:J909)","v":2961765},null,null,{"$f":"O908+1","v":500001},1000000,0.2]
[{"$f":"B909+1","v":1000001},null,0.3,{"$f":"B909","v":1000000},{"$f":"IF(J907=0,0,E909)","v":125000},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O909+1","v":1000001},0,0.3]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"D911","v":10000000},{"$f":"IF(H907>H911,H907-H911,0)","v":50500},{"$f":"IF(I911>0,ROUND(I911*I907,0),0)","v":15150},{"$f":"I911-J911","v":35350},{"$f":"IF(H909>0,ROUND(H909*L907,0),0)","v":426023},{"$f":"IF(K911>L911,0,L911-K911)","v":390673},{"$f":"O910+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H909,IF($E$3=\"Female\",H916,IF($E$3=\"Senior Citizen\",H923,H930)))","v":2840150}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I909,IF($E$3=\"Female\",I916,IF($E$3=\"Senior Citizen\",I923,I930)))","v":35350}]
[0,250000,0,0,0,0,0,{"$f":"H907","v":10050500},{"$f":"VLOOKUP(H914,A914:C918,3)","v":0.3},{"$f":"INDEX(D914:D918,MATCH(I914,C914:C918,0))","v":1000000},{"$f":"INDEX(E914:E918,MATCH(I914,C914:C918,0))","v":125000},{"$f":"IF(H914>H918,VLOOKUP(H914,A914:F918,6),0)","v":0.15},{"$f":"VLOOKUP(H914,A914:G918,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J909,IF($E$3=\"Female\",J916,IF($E$3=\"Senior Citizen\",J923,J930)))","v":86265}]
[{"$f":"B914+1","v":250001},500000,0.1,{"$f":"B914","v":250000},{"$f":"(B915-B914)*C915","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K909,IF($E$3=\"Female\",K916,IF($E$3=\"Senior Citizen\",K923,K930)))","v":2961765}]
[{"$f":"B915+1","v":500001},1000000,0.2,{"$f":"B915","v":500000},{"$f":"E915+(B916-B915)*C916","v":125000},0,0.03,{"$f":"IF(I914=C918,E917+ROUND((H914-J914),0)*I914,IF(I914=C917,E916+ROUND((H914-J914)*I914,0),IF(I914=C916,E915+ROUND((H914-J914)*I914,0),IF(I914=C915,E914+ROUND((H914-J914)*I914,0),E913+ROUND((H914-J914)*I914,0)))))","v":2840150},{"$f":"MIN(K918:L918)","v":35350},{"$f":"ROUND(SUM(H916+I916)*M914,0)","v":86265},{"$f":"SUM(H916:J916)","v":2961765},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A906,IF($E$3=\"Female\",A913,IF($E$3=\"Senior Citizen\",A920,A927)))","v":"(below 60 years)"}]
[{"$f":"B916+1","v":1000001},null,0.3,{"$f":"B916","v":1000000},{"$f":"IF(J914=0,0,E916)","v":125000},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M911,IF($E$3=\"Female\",M918,IF($E$3=\"Senior Citizen\",M925,M932)))","v":390673}]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H911","v":10000000},{"$f":"IF(H914>H918,H914-H918,0)","v":50500},{"$f":"IF(I918>0,ROUND(I918*I914,0),0)","v":15150},{"$f":"I918-J918","v":35350},{"$f":"IF(H916>0,ROUND(H916*L914,0),0)","v":426023},{"$f":"IF(K918>L918,0,L918-K918)","v":390673},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K909,IF($E$3=\"Female\",K916,IF($E$3=\"Senior Citizen\",K923,K930)))","v":2961765}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 60 year but less than 80)"]
[0,300000,0,0,0,0,0,{"$f":"H907","v":10050500},{"$f":"VLOOKUP(H921,A921:C925,3)","v":0.3},{"$f":"INDEX(D921:D925,MATCH(I921,C921:C925,0))","v":1000000},{"$f":"INDEX(E921:E925,MATCH(I921,C921:C925,0))","v":120000},{"$f":"IF(H921>H925,VLOOKUP(H921,A921:F925,6),0)","v":0.15},{"$f":"VLOOKUP(H921,A921:G925,7)","v":0.03}]
[{"$f":"B921+1","v":300001},500000,0.1,{"$f":"B921","v":300000},{"$f":"(B922-B921)*C922","v":20000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B922+1","v":500001},1000000,0.2,{"$f":"B922","v":500000},{"$f":"E922+(B923-B922)*C923","v":120000},0,0.03,{"$f":"IF(I921=C925,E924+ROUND((H921-J921),0)*I921,IF(I921=C924,E923+ROUND((H921-J921)*I921,0),IF(I921=C923,E922+ROUND((H921-J921)*I921,0),IF(I921=C922,E921+ROUND((H921-J921)*I921,0),E920+ROUND((H921-J921)*I921,0)))))","v":2835150},{"$f":"MIN(K925:L925)","v":35350},{"$f":"ROUND(SUM(H923+I923)*M921,0)","v":86115},{"$f":"SUM(H923:J923)","v":2956615}]
[{"$f":"B923+1","v":1000001},null,0.3,{"$f":"B923","v":1000000},{"$f":"IF(J921=0,0,E923)","v":120000},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",null,339004]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H918","v":10000000},{"$f":"IF(H921>H925,H921-H925,0)","v":50500},{"$f":"IF(I925>0,ROUND(I925*I921,0),0)","v":15150},{"$f":"I925-J925","v":35350},{"$f":"IF(H923>0,ROUND(H923*L921,0),0)","v":425273},{"$f":"IF(K925>L925,0,L925-K925)","v":389923},null,338934]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess",null,{"$f":"O924-O925","v":70}]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H907","v":10050500},{"$f":"VLOOKUP(H928,A928:C932,3)","v":0.3},{"$f":"INDEX(D928:D932,MATCH(I928,C928:C932,0))","v":1000000},{"$f":"INDEX(E928:E932,MATCH(I928,C928:C932,0))","v":100000},{"$f":"IF(H928>H932,VLOOKUP(H928,A928:F932,6),0)","v":0.15},{"$f":"VLOOKUP(H928,A928:G932,7)","v":0.03}]
[{"$f":"B928+1","v":500001},1000000,0.2,{"$f":"B928","v":500000},{"$f":"(B929-B928)*C929","v":100000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B929+1","v":1000001},null,0.3,{"$f":"B929","v":1000000},{"$f":"IF(J928=0,0,E929)","v":100000},0.15,0.03,{"$f":"IF(I928=C932,E931+ROUND((H928-J928),0)*I928,IF(I928=C931,E930+ROUND((H928-J928)*I928,0),IF(I928=C930,E929+ROUND((H928-J928)*I928,0),IF(I928=C929,E928+ROUND((H928-J928)*I928,0),E927+ROUND((H928-J928)*I928,0)))))","v":2815150},{"$f":"MIN(K932:L932)","v":35350},{"$f":"ROUND(SUM(H930+I930)*M928,0)","v":85515},{"$f":"SUM(H930:J930)","v":2936015}]
[null,null,null,null,null,0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H925","v":10000000},{"$f":"IF(H928>H932,H928-H932,0)","v":50500},{"$f":"IF(I932>0,ROUND(I932*I928,0),0)","v":15150},{"$f":"I932-J932","v":35350},{"$f":"IF(H930>0,ROUND(H930*L928,0),0)","v":422273},{"$f":"IF(K932>L932,0,L932-K932)","v":386923}]
[null,null,2017,{"$f":"C933+1","v":2018},null,"2017-18"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit","Tax Category",null,"Tax (inluding addition income)","Tax (excluding addition income)","Surchange on whole amt","Relief (if amt > one crore"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C933","v":2017},{"$f":"D933","v":2018}]
[0,250000,0,0,0,0,0,{"$f":"$E$4","v":10050500},{"$f":"VLOOKUP(H936,A936:C940,3)","v":0.3},{"$f":"INDEX(D936:D940,MATCH(I936,C936:C940,0))","v":1000000},{"$f":"INDEX(E936:E940,MATCH(I936,C936:C940,0))","v":112500},{"$f":"IF(H936>10000000,15%,IF(H936>5000000,10%,0%))","v":0.15},{"$f":"VLOOKUP(H936,A936:G940,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B936,IF($E$3=\"Female\",B943,IF($E$3=\"Senior Citizen\",B950,B957)))","v":250000},0,{"$f":"O936","v":250000}]
[{"$f":"B936+1","v":250001},500000,0.05,{"$f":"B936","v":250000},{"$f":"(B937-B936)*C937","v":12500},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O936+1","v":250001},500000,0.05,null,{"$f":"$E$3","v":"MALE"},null,{"$f":"INDEX($T$938:$T$941,MATCH($R$937,$R$938:$R$941,0))","v":2827650}]
[{"$f":"B937+1","v":500001},1000000,0.2,{"$f":"B937","v":500000},{"$f":"E937+(B938-B937)*C938","v":112500},0,0.03,{"$f":"IF(I936=C940,E939+ROUND((H936-J936),0)*I936,IF(I936=C939,E938+ROUND((H936-J936)*I936,0),IF(I936=C938,E937+ROUND((H936-J936)*I936,0),IF(I936=C937,E936+ROUND((H936-J936)*I936,0),E935+ROUND((H936-J936)*I936,0)))))","v":2827650},{"$f":"MIN(K940:L940)","v":316600},{"$f":"ROUND(SUM(H938+I938)*M936,0)","v":94328},{"$f":"SUM(H938:J938)","v":3238578},null,null,{"$f":"O937+1","v":500001},1000000,0.2,null,"Male",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(112500),IF($T$943>500000,($T$943-500000)*20%+(12500),IF($T$943>250000,($T$943-250000)*5%,\"0\")))","v":2827650},{"$f":"IF($U$943>1000000,($U$943-1000000)*30%+(112500),IF($U$943>500000,($U$943-500000)*20%+(12500),IF($U$943>250000,($U$943-250000)*5%,\"0\")))","v":2812500},{"$f":"L940","v":424148},{"$f":"ROUND(U938*10%,0)","v":281250}]
[{"$f":"B938+1","v":1000001},null,0.3,{"$f":"B938","v":1000000},{"$f":"IF(J936=0,0,E938)","v":112500},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O938+1","v":1000001},0,0.3,null,"Female",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(112500),IF($T$943>500000,($T$943-500000)*20%+(12500),IF($T$943>250000,($T$943-250000)*5%,\"0\")))","v":2827650},{"$f":"IF($U$943>1000000,($U$943-1000000)*30%+(112500),IF($U$943>500000,($U$943-500000)*20%+(12500),IF($U$943>250000,($U$943-250000)*5%,\"0\")))","v":2812500},{"$f":"L947","v":424148},{"$f":"ROUND(U939*10%,0)","v":281250}]
["Surcharge Limit",null,null,{"$f":"IF(L936=10%,5000000,10000000)","v":10000000},null,null,null,{"$f":"D940","v":10000000},{"$f":"IF(H936>H940,H936-H940,0)","v":50500},{"$f":"IF(I940>0,ROUND(I940*I936,0),0)","v":15150},{"$f":"IF(H940>=10000000,Q940+(I940-J940),(I940-J940))","v":316600},{"$f":"IF(H938>0,ROUND(H938*L936,0),0)","v":424148},{"$f":"IF(K940>L940,0,L940-K940)","v":107548},{"$f":"O939+1","v":1},0,0,{"$f":"W938","v":281250},"Senior Citizen",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(120000),IF($T$943>500000,($T$943-500000)*20%+(20000),IF($T$943>300000,($T$943-300000)*10%,\"0\")))","v":2835150},{"$f":"IF($U$943>1000000,($U$943-1000000)*30%+(110000),IF($U$943>500000,($U$943-500000)*20%+(10000),IF($U$943>300000,($U$943-300000)*5%,\"0\")))","v":2810000},{"$f":"L954","v":423773},{"$f":"ROUND(U940*10%,0)","v":281000}]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H938,IF($E$3=\"Female\",H945,IF($E$3=\"Senior Citizen\",H952,H959)))","v":2827650},null,"Very Senior Citizen",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(100000),IF($T$943>500000,($T$943-500000)*20%,\"0\"))","v":2815150},{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(100000),IF($T$943>500000,($T$943-500000)*20%,\"0\"))","v":2815150},{"$f":"L961","v":422273},{"$f":"ROUND(U941*10%,0)","v":281515}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I938,IF($E$3=\"Female\",I945,IF($E$3=\"Senior Citizen\",I952,I959)))","v":316600}]
[0,250000,0,0,0,0,0,{"$f":"H936","v":10050500},{"$f":"VLOOKUP(H943,A943:C947,3)","v":0.3},{"$f":"INDEX(D943:D947,MATCH(I943,C943:C947,0))","v":1000000},{"$f":"INDEX(E943:E947,MATCH(I943,C943:C947,0))","v":112500},{"$f":"IF(H943>10000000,15%,IF(H943>5000000,10%,0%))","v":0.15},{"$f":"VLOOKUP(H943,A943:G947,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J938,IF($E$3=\"Female\",J945,IF($E$3=\"Senior Citizen\",J952,J959)))","v":94328},null,"Tax Income",null,{"$f":"$E$4","v":10050500},{"$f":"S944","v":10000000}]
[{"$f":"B943+1","v":250001},500000,0.05,{"$f":"B943","v":250000},{"$f":"(B944-B943)*C944","v":12500},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K938,IF($E$3=\"Female\",K945,IF($E$3=\"Senior Citizen\",K952,K959)))","v":3238578},null,5000001,10000000,0.1,{"$f":"IF($T$943<=5000000,0,IF($T$943>5000000,ROUND((S944-5000000)*10%,0),IF($T$943>10000000,ROUND((T943-S944)*15%,0))))","v":500000}]
[{"$f":"B944+1","v":500001},1000000,0.2,{"$f":"B944","v":500000},{"$f":"E944+(B945-B944)*C945","v":112500},0,0.03,{"$f":"IF(I943=C947,E946+ROUND((H943-J943),0)*I943,IF(I943=C946,E945+ROUND((H943-J943)*I943,0),IF(I943=C945,E944+ROUND((H943-J943)*I943,0),IF(I943=C944,E943+ROUND((H943-J943)*I943,0),E942+ROUND((H943-J943)*I943,0)))))","v":2827650},{"$f":"MIN(K947:L947)","v":316600},{"$f":"ROUND(SUM(H945+I945)*M943,0)","v":94328},{"$f":"SUM(H945:J945)","v":3238578},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A935,IF($E$3=\"Female\",A942,IF($E$3=\"Senior Citizen\",A949,A956)))","v":"(below 60 years)"},null,{"$f":"S944+1","v":10000001},null,0.15,{"$f":"$T$943-R945+1","v":50500}]
[{"$f":"B945+1","v":1000001},null,0.3,{"$f":"B945","v":1000000},{"$f":"IF(J943=0,0,E945)","v":112500},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M940,IF($E$3=\"Female\",M947,IF($E$3=\"Senior Citizen\",M954,M961)))","v":107548}]
["Surcharge Limit",null,null,{"$f":"IF(L943=10%,5000000,10000000)","v":10000000},null,null,null,{"$f":"H940","v":10000000},{"$f":"IF(H943>H947,H943-H947,0)","v":50500},{"$f":"IF(I947>0,ROUND(I947*I943,0),0)","v":15150},{"$f":"IF(H947>=10000000,Q947+(I947-J947),(I947-J947))","v":316600},{"$f":"IF(H945>0,ROUND(H945*L943,0),0)","v":424148},{"$f":"IF(K947>L947,0,L947-K947)","v":107548},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K938,IF($E$3=\"Female\",K945,IF($E$3=\"Senior Citizen\",K952,K959)))","v":3238578},{"$f":"W939","v":281250}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 60 year but less than 80)"]
[0,300000,0,0,0,0,0,{"$f":"H936","v":10050500},{"$f":"VLOOKUP(H950,A950:C954,3)","v":0.3},{"$f":"INDEX(D950:D954,MATCH(I950,C950:C954,0))","v":1000000},{"$f":"INDEX(E950:E954,MATCH(I950,C950:C954,0))","v":110000},{"$f":"IF(H950>10000000,15%,IF(H950>5000000,10%,0%))","v":0.15},{"$f":"VLOOKUP(H950,A950:G954,7)","v":0.03}]
[{"$f":"B950+1","v":300001},500000,0.05,{"$f":"B950","v":300000},{"$f":"(B951-B950)*C951","v":10000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B951+1","v":500001},1000000,0.2,{"$f":"B951","v":500000},{"$f":"E951+(B952-B951)*C952","v":110000},0,0.03,{"$f":"IF(I950=C954,E953+ROUND((H950-J950),0)*I950,IF(I950=C953,E952+ROUND((H950-J950)*I950,0),IF(I950=C952,E951+ROUND((H950-J950)*I950,0),IF(I950=C951,E950+ROUND((H950-J950)*I950,0),E949+ROUND((H950-J950)*I950,0)))))","v":2825150},{"$f":"MIN(K954:L954)","v":316350},{"$f":"ROUND(SUM(H952+I952)*M950,0)","v":94245},{"$f":"SUM(H952:J952)","v":3235745}]
[{"$f":"B952+1","v":1000001},null,0.3,{"$f":"B952","v":1000000},{"$f":"IF(J950=0,0,E952)","v":110000},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L950=10%,5000000,10000000)","v":10000000},null,null,null,{"$f":"H947","v":10000000},{"$f":"IF(H950>H954,H950-H954,0)","v":50500},{"$f":"IF(I954>0,ROUND(I954*I950,0),0)","v":15150},{"$f":"IF(H954>=10000000,Q954+(I954-J954),(I954-J954))","v":316350},{"$f":"IF(H952>0,ROUND(H952*L950,0),0)","v":423773},{"$f":"IF(K954>L954,0,L954-K954)","v":107423},null,null,null,{"$f":"W940","v":281000}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H936","v":10050500},{"$f":"VLOOKUP(H957,A957:C961,3)","v":0.3},{"$f":"INDEX(D957:D961,MATCH(I957,C957:C961,0))","v":1000000},{"$f":"INDEX(E957:E961,MATCH(I957,C957:C961,0))","v":100000},{"$f":"IF(H957>10000000,15%,IF(H957>5000000,10%,0%))","v":0.15},{"$f":"VLOOKUP(H957,A957:G961,7)","v":0.03}]
[{"$f":"B957+1","v":500001},1000000,0.2,{"$f":"B957","v":500000},{"$f":"(B958-B957)*C958","v":100000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B958+1","v":1000001},null,0.3,{"$f":"B958","v":1000000},{"$f":"IF(J957=0,0,E958)","v":100000},0.15,0.03,{"$f":"IF(I957=C961,E960+ROUND((H957-J957),0)*I957,IF(I957=C960,E959+ROUND((H957-J957)*I957,0),IF(I957=C959,E958+ROUND((H957-J957)*I957,0),IF(I957=C958,E957+ROUND((H957-J957)*I957,0),E956+ROUND((H957-J957)*I957,0)))))","v":2815150},{"$f":"MIN(K961:L961)","v":316865},{"$f":"ROUND(SUM(H959+I959)*M957,0)","v":93960},{"$f":"SUM(H959:J959)","v":3225975}]
[null,null,null,null,null,0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L957=10%,5000000,10000000)","v":10000000},null,null,null,{"$f":"H954","v":10000000},{"$f":"IF(H957>H961,H957-H961,0)","v":50500},{"$f":"IF(I961>0,ROUND(I961*I957,0),0)","v":15150},{"$f":"IF(H961>=10000000,Q961+(I961-J961),(I961-J961))","v":316865},{"$f":"IF(H959>0,ROUND(H959*L957,0),0)","v":422273},{"$f":"IF(K961>L961,0,L961-K961)","v":105408},null,null,null,{"$f":"W941","v":281515}]
[null,null,2018,{"$f":"C962+1","v":2019},null,"2018-19"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit","Tax Category",null,"Tax (inluding addition income)","Tax (excluding addition income)","Surchange on whole amt","Relief (if amt > one crore"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C962","v":2018},{"$f":"D962","v":2019}]
[0,250000,0,0,0,0,0,{"$f":"$E$4","v":10050500},{"$f":"VLOOKUP(H965,A965:C969,3)","v":0.3},{"$f":"INDEX(D965:D969,MATCH(I965,C965:C969,0))","v":1000000},{"$f":"INDEX(E965:E969,MATCH(I965,C965:C969,0))","v":112500},{"$f":"IF(H965>10000000,15%,IF(H965>5000000,10%,0%))","v":0.15},0.04,0,{"$f":"IF($E$3=\"Male\",B965,IF($E$3=\"Female\",B972,IF($E$3=\"Senior Citizen\",B979,B986)))","v":250000},0,{"$f":"O965","v":250000}]
[{"$f":"B965+1","v":250001},500000,0.05,{"$f":"B965","v":250000},{"$f":"(B966-B965)*C966","v":12500},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O965+1","v":250001},500000,0.05,null,{"$f":"$E$3","v":"MALE"},null,{"$f":"INDEX($T$938:$T$941,MATCH($R$937,$R$938:$R$941,0))","v":2827650}]
[{"$f":"B966+1","v":500001},1000000,0.2,{"$f":"B966","v":500000},{"$f":"E966+(B967-B966)*C967","v":112500},0,0.03,{"$f":"IF(I965=C969,E968+ROUND((H965-J965),0)*I965,IF(I965=C968,E967+ROUND((H965-J965)*I965,0),IF(I965=C967,E966+ROUND((H965-J965)*I965,0),IF(I965=C966,E965+ROUND((H965-J965)*I965,0),E964+ROUND((H965-J965)*I965,0)))))","v":2827650},{"$f":"MIN(K969:L969)","v":316600},{"$f":"ROUND(SUM(H967+I967)*M965,0)","v":125770},{"$f":"SUM(H967:J967)","v":3270020},null,null,{"$f":"O966+1","v":500001},1000000,0.2,null,"Male",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(112500),IF($T$943>500000,($T$943-500000)*20%+(12500),IF($T$943>250000,($T$943-250000)*5%,\"0\")))","v":2827650},{"$f":"IF($U$943>1000000,($U$943-1000000)*30%+(112500),IF($U$943>500000,($U$943-500000)*20%+(12500),IF($U$943>250000,($U$943-250000)*5%,\"0\")))","v":2812500},{"$f":"L969","v":424148},{"$f":"ROUND(U967*10%,0)","v":281250}]
[{"$f":"B967+1","v":1000001},null,0.3,{"$f":"B967","v":1000000},{"$f":"IF(J965=0,0,E967)","v":112500},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O967+1","v":1000001},0,0.3,null,"Female",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(112500),IF($T$943>500000,($T$943-500000)*20%+(12500),IF($T$943>250000,($T$943-250000)*5%,\"0\")))","v":2827650},{"$f":"IF($U$943>1000000,($U$943-1000000)*30%+(112500),IF($U$943>500000,($U$943-500000)*20%+(12500),IF($U$943>250000,($U$943-250000)*5%,\"0\")))","v":2812500},{"$f":"L976","v":424148},{"$f":"ROUND(U968*10%,0)","v":281250}]
["Surcharge Limit",null,null,{"$f":"IF(L965=10%,5000000,10000000)","v":10000000},null,null,null,{"$f":"D969","v":10000000},{"$f":"IF(H965>H969,H965-H969,0)","v":50500},{"$f":"IF(I969>0,ROUND(I969*I965,0),0)","v":15150},{"$f":"IF(H969>=10000000,Q969+(I969-J969),(I969-J969))","v":316600},{"$f":"IF(H967>0,ROUND(H967*L965,0),0)","v":424148},{"$f":"IF(K969>L969,0,L969-K969)","v":107548},{"$f":"O968+1","v":1},0,0,{"$f":"W967","v":281250},"Senior Citizen",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(120000),IF($T$943>500000,($T$943-500000)*20%+(20000),IF($T$943>300000,($T$943-300000)*10%,\"0\")))","v":2835150},{"$f":"IF($U$943>1000000,($U$943-1000000)*30%+(110000),IF($U$943>500000,($U$943-500000)*20%+(10000),IF($U$943>300000,($U$943-300000)*5%,\"0\")))","v":2810000},{"$f":"L983","v":423773},{"$f":"ROUND(U969*10%,0)","v":281000}]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H967,IF($E$3=\"Female\",H974,IF($E$3=\"Senior Citizen\",H981,H988)))","v":2827650},null,"Very Senior Citizen",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(100000),IF($T$943>500000,($T$943-500000)*20%,\"0\"))","v":2815150},{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(100000),IF($T$943>500000,($T$943-500000)*20%,\"0\"))","v":2815150},{"$f":"L990","v":422273},{"$f":"ROUND(U970*10%,0)","v":281515}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I967,IF($E$3=\"Female\",I974,IF($E$3=\"Senior Citizen\",I981,I988)))","v":316600}]
[0,250000,0,0,0,0,0,{"$f":"H965","v":10050500},{"$f":"VLOOKUP(H972,A972:C976,3)","v":0.3},{"$f":"INDEX(D972:D976,MATCH(I972,C972:C976,0))","v":1000000},{"$f":"INDEX(E972:E976,MATCH(I972,C972:C976,0))","v":112500},{"$f":"IF(H972>10000000,15%,IF(H972>5000000,10%,0%))","v":0.15},0.04,"E. CESS",null,{"$f":"IF($E$3=\"Male\",J967,IF($E$3=\"Female\",J974,IF($E$3=\"Senior Citizen\",J981,J988)))","v":125770},null,"Tax Income",null,{"$f":"$E$4","v":10050500},{"$f":"S973","v":10000000}]
[{"$f":"B972+1","v":250001},500000,0.05,{"$f":"B972","v":250000},{"$f":"(B973-B972)*C973","v":12500},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K967,IF($E$3=\"Female\",K974,IF($E$3=\"Senior Citizen\",K981,K988)))","v":3270020},null,5000001,10000000,0.1,{"$f":"IF($T$943<=5000000,0,IF($T$943>5000000,ROUND((S973-5000000)*10%,0),IF($T$943>10000000,ROUND((T972-S973)*15%,0))))","v":500000}]
[{"$f":"B973+1","v":500001},1000000,0.2,{"$f":"B973","v":500000},{"$f":"E973+(B974-B973)*C974","v":112500},0,0.03,{"$f":"IF(I972=C976,E975+ROUND((H972-J972),0)*I972,IF(I972=C975,E974+ROUND((H972-J972)*I972,0),IF(I972=C974,E973+ROUND((H972-J972)*I972,0),IF(I972=C973,E972+ROUND((H972-J972)*I972,0),E971+ROUND((H972-J972)*I972,0)))))","v":2827650},{"$f":"MIN(K976:L976)","v":316600},{"$f":"ROUND(SUM(H974+I974)*M972,0)","v":125770},{"$f":"SUM(H974:J974)","v":3270020},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A964,IF($E$3=\"Female\",A971,IF($E$3=\"Senior Citizen\",A978,A985)))","v":"(below 60 years)"},null,{"$f":"S973+1","v":10000001},null,0.15,{"$f":"$T$943-R974+1","v":50500}]
[{"$f":"B974+1","v":1000001},null,0.3,{"$f":"B974","v":1000000},{"$f":"IF(J972=0,0,E974)","v":112500},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M969,IF($E$3=\"Female\",M976,IF($E$3=\"Senior Citizen\",M983,M990)))","v":107548}]
["Surcharge Limit",null,null,{"$f":"IF(L972=10%,5000000,10000000)","v":10000000},null,null,null,{"$f":"H969","v":10000000},{"$f":"IF(H972>H976,H972-H976,0)","v":50500},{"$f":"IF(I976>0,ROUND(I976*I972,0),0)","v":15150},{"$f":"IF(H976>=10000000,Q976+(I976-J976),(I976-J976))","v":316600},{"$f":"IF(H974>0,ROUND(H974*L972,0),0)","v":424148},{"$f":"IF(K976>L976,0,L976-K976)","v":107548},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K967,IF($E$3=\"Female\",K974,IF($E$3=\"Senior Citizen\",K981,K988)))","v":3270020},{"$f":"W968","v":281250}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 60 year but less than 80)"]
[0,300000,0,0,0,0,0,{"$f":"H965","v":10050500},{"$f":"VLOOKUP(H979,A979:C983,3)","v":0.3},{"$f":"INDEX(D979:D983,MATCH(I979,C979:C983,0))","v":1000000},{"$f":"INDEX(E979:E983,MATCH(I979,C979:C983,0))","v":110000},{"$f":"IF(H979>10000000,15%,IF(H979>5000000,10%,0%))","v":0.15},0.04]
[{"$f":"B979+1","v":300001},500000,0.05,{"$f":"B979","v":300000},{"$f":"(B980-B979)*C980","v":10000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B980+1","v":500001},1000000,0.2,{"$f":"B980","v":500000},{"$f":"E980+(B981-B980)*C981","v":110000},0,0.03,{"$f":"IF(I979=C983,E982+ROUND((H979-J979),0)*I979,IF(I979=C982,E981+ROUND((H979-J979)*I979,0),IF(I979=C981,E980+ROUND((H979-J979)*I979,0),IF(I979=C980,E979+ROUND((H979-J979)*I979,0),E978+ROUND((H979-J979)*I979,0)))))","v":2825150},{"$f":"MIN(K983:L983)","v":316350},{"$f":"ROUND(SUM(H981+I981)*M979,0)","v":125660},{"$f":"SUM(H981:J981)","v":3267160}]
[{"$f":"B981+1","v":1000001},null,0.3,{"$f":"B981","v":1000000},{"$f":"IF(J979=0,0,E981)","v":110000},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L979=10%,5000000,10000000)","v":10000000},null,null,null,{"$f":"H976","v":10000000},{"$f":"IF(H979>H983,H979-H983,0)","v":50500},{"$f":"IF(I983>0,ROUND(I983*I979,0),0)","v":15150},{"$f":"IF(H983>=10000000,Q983+(I983-J983),(I983-J983))","v":316350},{"$f":"IF(H981>0,ROUND(H981*L979,0),0)","v":423773},{"$f":"IF(K983>L983,0,L983-K983)","v":107423},null,null,null,{"$f":"W969","v":281000}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H965","v":10050500},{"$f":"VLOOKUP(H986,A986:C990,3)","v":0.3},{"$f":"INDEX(D986:D990,MATCH(I986,C986:C990,0))","v":1000000},{"$f":"INDEX(E986:E990,MATCH(I986,C986:C990,0))","v":100000},{"$f":"IF(H986>10000000,15%,IF(H986>5000000,10%,0%))","v":0.15},0.04]
[{"$f":"B986+1","v":500001},1000000,0.2,{"$f":"B986","v":500000},{"$f":"(B987-B986)*C987","v":100000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B987+1","v":1000001},null,0.3,{"$f":"B987","v":1000000},{"$f":"IF(J986=0,0,E987)","v":100000},0.15,0.03,{"$f":"IF(I986=C990,E989+ROUND((H986-J986),0)*I986,IF(I986=C989,E988+ROUND((H986-J986)*I986,0),IF(I986=C988,E987+ROUND((H986-J986)*I986,0),IF(I986=C987,E986+ROUND((H986-J986)*I986,0),E985+ROUND((H986-J986)*I986,0)))))","v":2815150},{"$f":"MIN(K990:L990)","v":316865},{"$f":"ROUND(SUM(H988+I988)*M986,0)","v":125281},{"$f":"SUM(H988:J988)","v":3257296}]
[null,null,null,null,null,0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L986=10%,5000000,10000000)","v":10000000},null,null,null,{"$f":"H983","v":10000000},{"$f":"IF(H986>H990,H986-H990,0)","v":50500},{"$f":"IF(I990>0,ROUND(I990*I986,0),0)","v":15150},{"$f":"IF(H990>=10000000,Q990+(I990-J990),(I990-J990))","v":316865},{"$f":"IF(H988>0,ROUND(H988*L986,0),0)","v":422273},{"$f":"IF(K990>L990,0,L990-K990)","v":105408},null,null,null,{"$f":"W970","v":281515}]
[null,null,2019,{"$f":"C991+1","v":2020},null,"2019-20"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit","Tax Category",null,"Tax (inluding addition income)","Tax (excluding addition income)","Surchange on whole amt","Relief (if amt > one crore",null,"Surcharge Table (2019-20)"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C991","v":2019},{"$f":"D991","v":2020},null,null,null,null,null,null,null,null,0,5000000,0]
[0,250000,0,0,0,0,0,{"$f":"$E$4","v":10050500},{"$f":"VLOOKUP(H994,A994:C998,3)","v":0.3},{"$f":"INDEX(D994:D998,MATCH(I994,C994:C998,0))","v":1000000},{"$f":"INDEX(E994:E998,MATCH(I994,C994:C998,0))","v":112500},{"$f":"VLOOKUP($H$994,$Y$993:$AA$997,3)","v":0.15},0.04,0,{"$f":"IF($E$3=\"Male\",B994,IF($E$3=\"Female\",B1001,IF($E$3=\"Senior Citizen\",B1008,B1015)))","v":250000},0,{"$f":"O994","v":250000},null,null,null,null,null,null,null,{"$f":"Z993+1","v":5000001},10000000,0.1]
[{"$f":"B994+1","v":250001},500000,0.05,{"$f":"B994","v":250000},{"$f":"(B995-B994)*C995","v":12500},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O994+1","v":250001},500000,0.05,null,{"$f":"$E$3","v":"MALE"},null,{"$f":"INDEX($T$938:$T$941,MATCH($R$937,$R$938:$R$941,0))","v":2827650},null,null,{"$f":"IF($S$1001=37%,25%,IF($S$1001=25%,15%,IF($S$1001=15%,10%,0)))","v":0.1},null,{"$f":"Z994+1","v":10000001},20000000,0.15]
[{"$f":"B995+1","v":500001},1000000,0.2,{"$f":"B995","v":500000},{"$f":"E995+(B996-B995)*C996","v":112500},0,0.04,{"$f":"IF(I994=C998,E997+ROUND((H994-J994),0)*I994,IF(I994=C997,E996+ROUND((H994-J994)*I994,0),IF(I994=C996,E995+ROUND((H994-J994)*I994,0),IF(I994=C995,E994+ROUND((H994-J994)*I994,0),E993+ROUND((H994-J994)*I994,0)))))","v":2827650},{"$f":"MIN(K998:L998)","v":316600},{"$f":"ROUND(SUM(H996+I996)*M994,0)","v":125770},{"$f":"SUM(H996:J996)","v":3270020},null,null,{"$f":"O995+1","v":500001},1000000,0.2,null,"Male",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(112500),IF($T$943>500000,($T$943-500000)*20%+(12500),IF($T$943>250000,($T$943-250000)*5%,\"0\")))","v":2827650},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(112500),IF($U$1001>500000,($U$1001-500000)*20%+(12500),IF($U$1001>250000,($U$1001-250000)*5%,\"0\")))","v":2812500},{"$f":"ROUND(T996*$S$1001,0)","v":424148},{"$f":"ROUND(U996*$W$995,0)","v":281250},{"$f":"T996+V996-U996-W996","v":158048},{"$f":"Z995+1","v":20000001},50000000,0.25]
[{"$f":"B996+1","v":1000001},null,0.3,{"$f":"B996","v":1000000},{"$f":"IF(J994=0,0,E996)","v":112500},{"$f":"L994","v":0.15},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O996+1","v":1000001},0,0.3,null,"Female",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(112500),IF($T$943>500000,($T$943-500000)*20%+(12500),IF($T$943>250000,($T$943-250000)*5%,\"0\")))","v":2827650},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(112500),IF($U$1001>500000,($U$1001-500000)*20%+(12500),IF($U$1001>250000,($U$1001-250000)*5%,\"0\")))","v":2812500},{"$f":"ROUND(T997*$S$1001,0)","v":424148},{"$f":"ROUND(U997*$W$995,0)","v":281250},{"$f":"T997+V997-U997-W997","v":158048},{"$f":"Z996+1","v":50000001},null,0.37]
["Surcharge Limit",null,null,{"$f":"IF(L994=10%,5000000,IF(L994=15%,10000000,IF(L994=25%,20000000,50000000)))","v":10000000},null,null,null,{"$f":"D998","v":10000000},{"$f":"IF(H994>H998,H994-H998,0)","v":50500},{"$f":"IF(I998>0,ROUND(I998*I994,0),0)","v":15150},{"$f":"IF(H998>=D998,Q998+(I998-J998),(I998-J998))","v":316600},{"$f":"IF(H996>0,ROUND(H996*L994,0),0)","v":424148},{"$f":"IF(K998>L998,0,L998-K998)","v":107548},{"$f":"O997+1","v":1},0,0,{"$f":"W996","v":281250},"Senior Citizen",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(120000),IF($T$943>500000,($T$943-500000)*20%+(20000),IF($T$943>300000,($T$943-300000)*10%,\"0\")))","v":2835150},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(110000),IF($U$1001>500000,($U$1001-500000)*20%+(10000),IF($U$1001>300000,($U$1001-300000)*5%,\"0\")))","v":2810000},{"$f":"ROUND(T998*$S$1001,0)","v":425273},{"$f":"ROUND(U998*$W$995,0)","v":281000},{"$f":"T998+V998-U998-W998","v":169423}]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H996,IF($E$3=\"Female\",H1003,IF($E$3=\"Senior Citizen\",H1010,H1017)))","v":2827650},null,"Very Senior Citizen",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(100000),IF($T$943>500000,($T$943-500000)*20%,\"0\"))","v":2815150},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(100000),IF($U$1001>500000,($U$1001-500000)*20%,\"0\"))","v":2800000},{"$f":"ROUND(T999*$S$1001,0)","v":422273},{"$f":"ROUND(U999*$W$995,0)","v":280000},{"$f":"T999+V999-U999-W999","v":157423}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I996,IF($E$3=\"Female\",I1003,IF($E$3=\"Senior Citizen\",I1010,I1017)))","v":316600}]
[0,250000,0,0,0,0,0,{"$f":"H994","v":10050500},{"$f":"VLOOKUP(H1001,A1001:C1005,3)","v":0.3},{"$f":"INDEX(D1001:D1005,MATCH(I1001,C1001:C1005,0))","v":1000000},{"$f":"INDEX(E1001:E1005,MATCH(I1001,C1001:C1005,0))","v":112500},{"$f":"L994","v":0.15},0.04,"E. CESS",null,{"$f":"IF($E$3=\"Male\",J996,IF($E$3=\"Female\",J1003,IF($E$3=\"Senior Citizen\",J1010,J1017)))","v":125770},null,"Tax Income",{"$f":"L994","v":0.15},{"$f":"$E$4","v":10050500},{"$f":"IF($S$1001=T1006,S1005,IF(S1001=T1005,S1004,IF(S1001=T1004,S1003,S1002)))","v":10000000}]
[{"$f":"B1001+1","v":250001},500000,0.05,{"$f":"B1001","v":250000},{"$f":"(B1002-B1001)*C1002","v":12500},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K996,IF($E$3=\"Female\",K1003,IF($E$3=\"Senior Citizen\",K1010,K1017)))","v":3270020},null,0,5000000,0,{"$f":"S1004","v":20000000}]
[{"$f":"B1002+1","v":500001},1000000,0.2,{"$f":"B1002","v":500000},{"$f":"E1002+(B1003-B1002)*C1003","v":112500},0,0.04,{"$f":"IF(I1001=C1005,E1004+ROUND((H1001-J1001),0)*I1001,IF(I1001=C1004,E1003+ROUND((H1001-J1001)*I1001,0),IF(I1001=C1003,E1002+ROUND((H1001-J1001)*I1001,0),IF(I1001=C1002,E1001+ROUND((H1001-J1001)*I1001,0),E1000+ROUND((H1001-J1001)*I1001,0)))))","v":2827650},{"$f":"MIN(K1005:L1005)","v":316600},{"$f":"ROUND(SUM(H1003+I1003)*M1001,0)","v":125770},{"$f":"SUM(H1003:J1003)","v":3270020},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A993,IF($E$3=\"Female\",A1000,IF($E$3=\"Senior Citizen\",A1007,A1014)))","v":"(below 60 years)"},null,{"$f":"S1002+1","v":5000001},10000000,0.1,{"$f":"$T$943-R1003+1","v":5050500}]
[{"$f":"B1003+1","v":1000001},null,0.3,{"$f":"B1003","v":1000000},{"$f":"IF(J1001=0,0,E1003)","v":112500},{"$f":"L1001","v":0.15},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M998,IF($E$3=\"Female\",M1005,IF($E$3=\"Senior Citizen\",M1012,M1019)))","v":107548},null,{"$f":"S1003+1","v":10000001},20000000,0.15]
["Surcharge Limit",null,null,{"$f":"IF(L1001=10%,5000000,IF(L1001=15%,10000000,IF(L1001=25%,20000000,50000000)))","v":10000000},null,null,null,{"$f":"H998","v":10000000},{"$f":"IF(H1001>H1005,H1001-H1005,0)","v":50500},{"$f":"IF(I1005>0,ROUND(I1005*I1001,0),0)","v":15150},{"$f":"IF(H1005>=D1005,Q1005+(I1005-J1005),(I1005-J1005))","v":316600},{"$f":"IF(H1003>0,ROUND(H1003*L1001,0),0)","v":424148},{"$f":"IF(K1005>L1005,0,L1005-K1005)","v":107548},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K996,IF($E$3=\"Female\",K1003,IF($E$3=\"Senior Citizen\",K1010,K1017)))","v":3270020},{"$f":"W997","v":281250},{"$f":"S1004+1","v":20000001},50000000,0.25]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess",null,null,null,null,{"$f":"S1005+1","v":50000001},null,0.37]
["(Above 60 year but less than 80)"]
[0,300000,0,0,0,0,0,{"$f":"H994","v":10050500},{"$f":"VLOOKUP(H1008,A1008:C1012,3)","v":0.3},{"$f":"INDEX(D1008:D1012,MATCH(I1008,C1008:C1012,0))","v":1000000},{"$f":"INDEX(E1008:E1012,MATCH(I1008,C1008:C1012,0))","v":110000},{"$f":"L994","v":0.15},0.04]
[{"$f":"B1008+1","v":300001},500000,0.05,{"$f":"B1008","v":300000},{"$f":"(B1009-B1008)*C1009","v":10000},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,null,null,null,null,"If Taxable Income is >5000000  to 10000000=10%, & > 10000000 to 20000000=15%, & >20000000 to 50000000=25%, & >50000000=37%"]
[{"$f":"B1009+1","v":500001},1000000,0.2,{"$f":"B1009","v":500000},{"$f":"E1009+(B1010-B1009)*C1010","v":110000},0,0.04,{"$f":"IF(I1008=C1012,E1011+ROUND((H1008-J1008),0)*I1008,IF(I1008=C1011,E1010+ROUND((H1008-J1008)*I1008,0),IF(I1008=C1010,E1009+ROUND((H1008-J1008)*I1008,0),IF(I1008=C1009,E1008+ROUND((H1008-J1008)*I1008,0),E1007+ROUND((H1008-J1008)*I1008,0)))))","v":2825150},{"$f":"MIN(K1012:L1012)","v":316350},{"$f":"ROUND(SUM(H1010+I1010)*M1008,0)","v":125660},{"$f":"SUM(H1010:J1010)","v":3267160}]
[{"$f":"B1010+1","v":1000001},null,0.3,{"$f":"B1010","v":1000000},{"$f":"IF(J1008=0,0,E1010)","v":110000},{"$f":"L1008","v":0.15},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L1008=10%,5000000,IF(L1008=15%,10000000,IF(L1008=25%,20000000,50000000)))","v":10000000},null,null,null,{"$f":"H1005","v":10000000},{"$f":"IF(H1008>H1012,H1008-H1012,0)","v":50500},{"$f":"IF(I1012>0,ROUND(I1012*I1008,0),0)","v":15150},{"$f":"IF(H1012>=D1012,Q1012+(I1012-J1012),(I1012-J1012))","v":316350},{"$f":"IF(H1010>0,ROUND(H1010*L1008,0),0)","v":423773},{"$f":"IF(K1012>L1012,0,L1012-K1012)","v":107423},null,null,null,{"$f":"W998","v":281000}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H994","v":10050500},{"$f":"VLOOKUP(H1015,A1015:C1019,3)","v":0.3},{"$f":"INDEX(D1015:D1019,MATCH(I1015,C1015:C1019,0))","v":1000000},{"$f":"INDEX(E1015:E1019,MATCH(I1015,C1015:C1019,0))","v":100000},{"$f":"L994","v":0.15},0.04]
[{"$f":"B1015+1","v":500001},1000000,0.2,{"$f":"B1015","v":500000},{"$f":"(B1016-B1015)*C1016","v":100000},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B1016+1","v":1000001},null,0.3,{"$f":"B1016","v":1000000},{"$f":"IF(J1015=0,0,E1016)","v":100000},0,0.04,{"$f":"IF(I1015=C1019,E1018+ROUND((H1015-J1015),0)*I1015,IF(I1015=C1018,E1017+ROUND((H1015-J1015)*I1015,0),IF(I1015=C1017,E1016+ROUND((H1015-J1015)*I1015,0),IF(I1015=C1016,E1015+ROUND((H1015-J1015)*I1015,0),E1014+ROUND((H1015-J1015)*I1015,0)))))","v":2815150},{"$f":"MIN(K1019:L1019)","v":315350},{"$f":"ROUND(SUM(H1017+I1017)*M1015,0)","v":125220},{"$f":"SUM(H1017:J1017)","v":3255720}]
[null,null,null,null,null,{"$f":"L1015","v":0.15},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L1015=10%,5000000,IF(L1015=15%,10000000,IF(L1015=25%,20000000,50000000)))","v":10000000},null,null,null,{"$f":"H1012","v":10000000},{"$f":"IF(H1015>H1019,H1015-H1019,0)","v":50500},{"$f":"IF(I1019>0,ROUND(I1019*I1015,0),0)","v":15150},{"$f":"IF(H1019>=D1019,Q1019+(I1019-J1019),(I1019-J1019))","v":315350},{"$f":"IF(H1017>0,ROUND(H1017*L1015,0),0)","v":422273},{"$f":"IF(K1019>L1019,0,L1019-K1019)","v":106923},null,null,null,{"$f":"W999","v":280000}]
[null,null,2020,{"$f":"C1020+1","v":2021},null,"2020-21"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit","Tax Category",null,"Tax (inluding addition income)","Tax (excluding addition income)","Surchange on whole amt","Relief (if amt > one crore",null,"Surcharge Table (2019-20)"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C1020","v":2020},{"$f":"D1020","v":2021},null,null,null,null,null,null,null,null,0,5000000,0]
[0,250000,0,0,0,0,0,{"$f":"$E$4","v":10050500},{"$f":"VLOOKUP(H1023,A1023:C1027,3)","v":0.3},{"$f":"INDEX(D1023:D1027,MATCH(I1023,C1023:C1027,0))","v":1000000},{"$f":"INDEX(E1023:E1027,MATCH(I1023,C1023:C1027,0))","v":112500},{"$f":"VLOOKUP($H$994,$Y$993:$AA$997,3)","v":0.15},0.04,0,{"$f":"IF($E$3=\"Male\",B1023,IF($E$3=\"Female\",B1030,IF($E$3=\"Senior Citizen\",B1037,B1044)))","v":250000},{"$f":"IF($E$3=\"Male\",C1023,IF($E$3=\"Female\",C1030,IF($E$3=\"Senior Citizen\",C1037,C1044)))","v":0},{"$f":"O1023","v":250000},null,null,null,null,null,null,null,{"$f":"Z1022+1","v":5000001},10000000,0.1]
[{"$f":"B1023+1","v":250001},500000,0.05,{"$f":"B1023","v":250000},{"$f":"(B1024-B1023)*C1024","v":12500},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O1023+1","v":250001},500000,0.05,null,{"$f":"$E$3","v":"MALE"},null,{"$f":"INDEX($T$938:$T$941,MATCH($R$937,$R$938:$R$941,0))","v":2827650},null,null,{"$f":"IF($S$1001=37%,25%,IF($S$1001=25%,15%,IF($S$1001=15%,10%,0)))","v":0.1},null,{"$f":"Z1023+1","v":10000001},20000000,0.15]
[{"$f":"B1024+1","v":500001},1000000,0.2,{"$f":"B1024","v":500000},{"$f":"E1024+(B1025-B1024)*C1025","v":112500},0,0.04,{"$f":"IF(I1023=C1027,E1026+ROUND((H1023-J1023),0)*I1023,IF(I1023=C1026,E1025+ROUND((H1023-J1023)*I1023,0),IF(I1023=C1025,E1024+ROUND((H1023-J1023)*I1023,0),IF(I1023=C1024,E1023+ROUND((H1023-J1023)*I1023,0),E1022+ROUND((H1023-J1023)*I1023,0)))))","v":2827650},{"$f":"MIN(K1027:L1027)","v":316600},{"$f":"ROUND(SUM(H1025+I1025)*M1023,0)","v":125770},{"$f":"SUM(H1025:J1025)","v":3270020},null,null,{"$f":"O1024+1","v":500001},1000000,0.2,null,"Male",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(112500),IF($T$943>500000,($T$943-500000)*20%+(12500),IF($T$943>250000,($T$943-250000)*5%,\"0\")))","v":2827650},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(112500),IF($U$1001>500000,($U$1001-500000)*20%+(12500),IF($U$1001>250000,($U$1001-250000)*5%,\"0\")))","v":2812500},{"$f":"ROUND(T1025*$S$1001,0)","v":424148},{"$f":"ROUND(U1025*$W$995,0)","v":281250},{"$f":"T1025+V1025-U1025-W1025","v":158048},{"$f":"Z1024+1","v":20000001},50000000,0.25]
[{"$f":"B1025+1","v":1000001},null,0.3,{"$f":"B1025","v":1000000},{"$f":"IF(J1023=0,0,E1025)","v":112500},{"$f":"L1023","v":0.15},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O1025+1","v":1000001},0,0.3,null,"Female",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(112500),IF($T$943>500000,($T$943-500000)*20%+(12500),IF($T$943>250000,($T$943-250000)*5%,\"0\")))","v":2827650},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(112500),IF($U$1001>500000,($U$1001-500000)*20%+(12500),IF($U$1001>250000,($U$1001-250000)*5%,\"0\")))","v":2812500},{"$f":"ROUND(T1026*$S$1001,0)","v":424148},{"$f":"ROUND(U1026*$W$995,0)","v":281250},{"$f":"T1026+V1026-U1026-W1026","v":158048},{"$f":"Z1025+1","v":50000001},null,0.37]
["Surcharge Limit",null,null,{"$f":"IF(L1023=10%,5000000,IF(L1023=15%,10000000,IF(L1023=25%,20000000,50000000)))","v":10000000},null,null,null,{"$f":"D1027","v":10000000},{"$f":"IF(H1023>H1027,H1023-H1027,0)","v":50500},{"$f":"IF(I1027>0,ROUND(I1027*I1023,0),0)","v":15150},{"$f":"IF(H1027>=D1027,Q1027+(I1027-J1027),(I1027-J1027))","v":316600},{"$f":"IF(H1025>0,ROUND(H1025*L1023,0),0)","v":424148},{"$f":"IF(K1027>L1027,0,L1027-K1027)","v":107548},{"$f":"O1026+1","v":1},0,0,{"$f":"W1025","v":281250},"Senior Citizen",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(120000),IF($T$943>500000,($T$943-500000)*20%+(20000),IF($T$943>300000,($T$943-300000)*10%,\"0\")))","v":2835150},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(110000),IF($U$1001>500000,($U$1001-500000)*20%+(10000),IF($U$1001>300000,($U$1001-300000)*5%,\"0\")))","v":2810000},{"$f":"ROUND(T1027*$S$1001,0)","v":425273},{"$f":"ROUND(U1027*$W$995,0)","v":281000},{"$f":"T1027+V1027-U1027-W1027","v":169423}]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H1025,IF($E$3=\"Female\",H1032,IF($E$3=\"Senior Citizen\",H1039,H1046)))","v":2827650},null,"Very Senior Citizen",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(100000),IF($T$943>500000,($T$943-500000)*20%,\"0\"))","v":2815150},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(100000),IF($U$1001>500000,($U$1001-500000)*20%,\"0\"))","v":2800000},{"$f":"ROUND(T1028*$S$1001,0)","v":422273},{"$f":"ROUND(U1028*$W$995,0)","v":280000},{"$f":"T1028+V1028-U1028-W1028","v":157423}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I1025,IF($E$3=\"Female\",I1032,IF($E$3=\"Senior Citizen\",I1039,I1046)))","v":316600}]
[0,250000,0,0,0,0,0,{"$f":"H1023","v":10050500},{"$f":"VLOOKUP(H1030,A1030:C1034,3)","v":0.3},{"$f":"INDEX(D1030:D1034,MATCH(I1030,C1030:C1034,0))","v":1000000},{"$f":"INDEX(E1030:E1034,MATCH(I1030,C1030:C1034,0))","v":112500},{"$f":"L1023","v":0.15},0.04,"E. CESS",null,{"$f":"IF($E$3=\"Male\",J1025,IF($E$3=\"Female\",J1032,IF($E$3=\"Senior Citizen\",J1039,J1046)))","v":125770},null,"Tax Income",{"$f":"L1023","v":0.15},{"$f":"$E$4","v":10050500},{"$f":"IF($S$1001=T1035,S1034,IF(S1030=T1034,S1033,IF(S1030=T1033,S1032,S1031)))","v":10000000}]
[{"$f":"B1030+1","v":250001},500000,0.05,{"$f":"B1030","v":250000},{"$f":"(B1031-B1030)*C1031","v":12500},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K1025,IF($E$3=\"Female\",K1032,IF($E$3=\"Senior Citizen\",K1039,K1046)))","v":3270020},null,0,5000000,0,{"$f":"S1033","v":20000000}]
[{"$f":"B1031+1","v":500001},1000000,0.2,{"$f":"B1031","v":500000},{"$f":"E1031+(B1032-B1031)*C1032","v":112500},0,0.04,{"$f":"IF(I1030=C1034,E1033+ROUND((H1030-J1030),0)*I1030,IF(I1030=C1033,E1032+ROUND((H1030-J1030)*I1030,0),IF(I1030=C1032,E1031+ROUND((H1030-J1030)*I1030,0),IF(I1030=C1031,E1030+ROUND((H1030-J1030)*I1030,0),E1029+ROUND((H1030-J1030)*I1030,0)))))","v":2827650},{"$f":"MIN(K1034:L1034)","v":316600},{"$f":"ROUND(SUM(H1032+I1032)*M1030,0)","v":125770},{"$f":"SUM(H1032:J1032)","v":3270020},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A1022,IF($E$3=\"Female\",A1029,IF($E$3=\"Senior Citizen\",A1036,A1043)))","v":"(below 60 years)"},null,{"$f":"S1031+1","v":5000001},10000000,0.1,{"$f":"$T$943-R1032+1","v":5050500}]
[{"$f":"B1032+1","v":1000001},null,0.3,{"$f":"B1032","v":1000000},{"$f":"IF(J1030=0,0,E1032)","v":112500},{"$f":"L1030","v":0.15},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M1027,IF($E$3=\"Female\",M1034,IF($E$3=\"Senior Citizen\",M1041,M1048)))","v":107548},null,{"$f":"S1032+1","v":10000001},20000000,0.15]
["Surcharge Limit",null,null,{"$f":"IF(L1030=10%,5000000,IF(L1030=15%,10000000,IF(L1030=25%,20000000,50000000)))","v":10000000},null,null,null,{"$f":"H1027","v":10000000},{"$f":"IF(H1030>H1034,H1030-H1034,0)","v":50500},{"$f":"IF(I1034>0,ROUND(I1034*I1030,0),0)","v":15150},{"$f":"IF(H1034>=D1034,Q1034+(I1034-J1034),(I1034-J1034))","v":316600},{"$f":"IF(H1032>0,ROUND(H1032*L1030,0),0)","v":424148},{"$f":"IF(K1034>L1034,0,L1034-K1034)","v":107548},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K1025,IF($E$3=\"Female\",K1032,IF($E$3=\"Senior Citizen\",K1039,K1046)))","v":3270020},{"$f":"W1026","v":281250},{"$f":"S1033+1","v":20000001},50000000,0.25]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess",null,null,null,null,{"$f":"S1034+1","v":50000001},null,0.37]
["(Above 60 year but less than 80)"]
[0,300000,0,0,0,0,0,{"$f":"H1023","v":10050500},{"$f":"VLOOKUP(H1037,A1037:C1041,3)","v":0.3},{"$f":"INDEX(D1037:D1041,MATCH(I1037,C1037:C1041,0))","v":1000000},{"$f":"INDEX(E1037:E1041,MATCH(I1037,C1037:C1041,0))","v":110000},{"$f":"L1023","v":0.15},0.04]
[{"$f":"B1037+1","v":300001},500000,0.05,{"$f":"B1037","v":300000},{"$f":"(B1038-B1037)*C1038","v":10000},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,null,null,null,null,"If Taxable Income is >5000000  to 10000000=10%, & > 10000000 to 20000000=15%, & >20000000 to 50000000=25%, & >50000000=37%"]
[{"$f":"B1038+1","v":500001},1000000,0.2,{"$f":"B1038","v":500000},{"$f":"E1038+(B1039-B1038)*C1039","v":110000},0,0.04,{"$f":"IF(I1037=C1041,E1040+ROUND((H1037-J1037),0)*I1037,IF(I1037=C1040,E1039+ROUND((H1037-J1037)*I1037,0),IF(I1037=C1039,E1038+ROUND((H1037-J1037)*I1037,0),IF(I1037=C1038,E1037+ROUND((H1037-J1037)*I1037,0),E1036+ROUND((H1037-J1037)*I1037,0)))))","v":2825150},{"$f":"MIN(K1041:L1041)","v":316350},{"$f":"ROUND(SUM(H1039+I1039)*M1037,0)","v":125660},{"$f":"SUM(H1039:J1039)","v":3267160}]
[{"$f":"B1039+1","v":1000001},null,0.3,{"$f":"B1039","v":1000000},{"$f":"IF(J1037=0,0,E1039)","v":110000},{"$f":"L1037","v":0.15},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L1037=10%,5000000,IF(L1037=15%,10000000,IF(L1037=25%,20000000,50000000)))","v":10000000},null,null,null,{"$f":"H1034","v":10000000},{"$f":"IF(H1037>H1041,H1037-H1041,0)","v":50500},{"$f":"IF(I1041>0,ROUND(I1041*I1037,0),0)","v":15150},{"$f":"IF(H1041>=D1041,Q1041+(I1041-J1041),(I1041-J1041))","v":316350},{"$f":"IF(H1039>0,ROUND(H1039*L1037,0),0)","v":423773},{"$f":"IF(K1041>L1041,0,L1041-K1041)","v":107423},null,null,null,{"$f":"W1027","v":281000}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H1023","v":10050500},{"$f":"VLOOKUP(H1044,A1044:C1048,3)","v":0.3},{"$f":"INDEX(D1044:D1048,MATCH(I1044,C1044:C1048,0))","v":1000000},{"$f":"INDEX(E1044:E1048,MATCH(I1044,C1044:C1048,0))","v":100000},{"$f":"L1023","v":0.15},0.04]
[{"$f":"B1044+1","v":500001},1000000,0.2,{"$f":"B1044","v":500000},{"$f":"(B1045-B1044)*C1045","v":100000},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B1045+1","v":1000001},null,0.3,{"$f":"B1045","v":1000000},{"$f":"IF(J1044=0,0,E1045)","v":100000},0,0.04,{"$f":"IF(I1044=C1048,E1047+ROUND((H1044-J1044),0)*I1044,IF(I1044=C1047,E1046+ROUND((H1044-J1044)*I1044,0),IF(I1044=C1046,E1045+ROUND((H1044-J1044)*I1044,0),IF(I1044=C1045,E1044+ROUND((H1044-J1044)*I1044,0),E1043+ROUND((H1044-J1044)*I1044,0)))))","v":2815150},{"$f":"MIN(K1048:L1048)","v":315350},{"$f":"ROUND(SUM(H1046+I1046)*M1044,0)","v":125220},{"$f":"SUM(H1046:J1046)","v":3255720}]
[null,null,null,null,null,{"$f":"L1044","v":0.15},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L1044=10%,5000000,IF(L1044=15%,10000000,IF(L1044=25%,20000000,50000000)))","v":10000000},null,null,null,{"$f":"H1041","v":10000000},{"$f":"IF(H1044>H1048,H1044-H1048,0)","v":50500},{"$f":"IF(I1048>0,ROUND(I1048*I1044,0),0)","v":15150},{"$f":"IF(H1048>=D1048,Q1048+(I1048-J1048),(I1048-J1048))","v":315350},{"$f":"IF(H1046>0,ROUND(H1046*L1044,0),0)","v":422273},{"$f":"IF(K1048>L1048,0,L1048-K1048)","v":106923},null,null,null,{"$f":"W1028","v":280000}]
[null,null,2021,{"$f":"C1049+1","v":2022},null,"2021-22"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit","Tax Category",null,"Tax (inluding addition income)","Tax (excluding addition income)","Surchange on whole amt","Relief (if amt > one crore",null,"Surcharge Table (2019-20)"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C1049","v":2021},{"$f":"D1049","v":2022},null,null,null,null,null,null,null,null,0,5000000,0]
[0,250000,0,0,0,0,0,{"$f":"$E$4","v":10050500},{"$f":"VLOOKUP(H1052,A1052:C1056,3)","v":0.3},{"$f":"INDEX(D1052:D1056,MATCH(I1052,C1052:C1056,0))","v":1000000},{"$f":"INDEX(E1052:E1056,MATCH(I1052,C1052:C1056,0))","v":112500},{"$f":"VLOOKUP($H$994,$Y$993:$AA$997,3)","v":0.15},0.04,0,{"$f":"IF($E$3=\"Male\",B1052,IF($E$3=\"Female\",B1059,IF($E$3=\"Senior Citizen\",B1066,B1073)))","v":250000},{"$f":"IF($E$3=\"Male\",C1052,IF($E$3=\"Female\",C1059,IF($E$3=\"Senior Citizen\",C1066,C1073)))","v":0},{"$f":"O1052","v":250000},null,null,null,null,null,null,null,{"$f":"Z1051+1","v":5000001},10000000,0.1]
[{"$f":"B1052+1","v":250001},500000,0.05,{"$f":"B1052","v":250000},{"$f":"(B1053-B1052)*C1053","v":12500},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O1052+1","v":250001},500000,0.05,null,{"$f":"$E$3","v":"MALE"},null,{"$f":"INDEX($T$938:$T$941,MATCH($R$937,$R$938:$R$941,0))","v":2827650},null,null,{"$f":"IF($S$1001=37%,25%,IF($S$1001=25%,15%,IF($S$1001=15%,10%,0)))","v":0.1},null,{"$f":"Z1052+1","v":10000001},20000000,0.15]
[{"$f":"B1053+1","v":500001},1000000,0.2,{"$f":"B1053","v":500000},{"$f":"E1053+(B1054-B1053)*C1054","v":112500},0,0.04,{"$f":"IF(I1052=C1056,E1055+ROUND((H1052-J1052),0)*I1052,IF(I1052=C1055,E1054+ROUND((H1052-J1052)*I1052,0),IF(I1052=C1054,E1053+ROUND((H1052-J1052)*I1052,0),IF(I1052=C1053,E1052+ROUND((H1052-J1052)*I1052,0),E1051+ROUND((H1052-J1052)*I1052,0)))))","v":2827650},{"$f":"MIN(K1056:L1056)","v":316600},{"$f":"ROUND(SUM(H1054+I1054)*M1052,0)","v":125770},{"$f":"SUM(H1054:J1054)","v":3270020},null,null,{"$f":"O1053+1","v":500001},1000000,0.2,null,"Male",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(112500),IF($T$943>500000,($T$943-500000)*20%+(12500),IF($T$943>250000,($T$943-250000)*5%,\"0\")))","v":2827650},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(112500),IF($U$1001>500000,($U$1001-500000)*20%+(12500),IF($U$1001>250000,($U$1001-250000)*5%,\"0\")))","v":2812500},{"$f":"ROUND(T1054*$S$1001,0)","v":424148},{"$f":"ROUND(U1054*$W$995,0)","v":281250},{"$f":"T1054+V1054-U1054-W1054","v":158048},{"$f":"Z1053+1","v":20000001},50000000,0.25]
[{"$f":"B1054+1","v":1000001},null,0.3,{"$f":"B1054","v":1000000},{"$f":"IF(J1052=0,0,E1054)","v":112500},{"$f":"L1052","v":0.15},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O1054+1","v":1000001},0,0.3,null,"Female",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(112500),IF($T$943>500000,($T$943-500000)*20%+(12500),IF($T$943>250000,($T$943-250000)*5%,\"0\")))","v":2827650},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(112500),IF($U$1001>500000,($U$1001-500000)*20%+(12500),IF($U$1001>250000,($U$1001-250000)*5%,\"0\")))","v":2812500},{"$f":"ROUND(T1055*$S$1001,0)","v":424148},{"$f":"ROUND(U1055*$W$995,0)","v":281250},{"$f":"T1055+V1055-U1055-W1055","v":158048},{"$f":"Z1054+1","v":50000001},null,0.37]
["Surcharge Limit",null,null,{"$f":"IF(L1052=10%,5000000,IF(L1052=15%,10000000,IF(L1052=25%,20000000,50000000)))","v":10000000},null,null,null,{"$f":"D1056","v":10000000},{"$f":"IF(H1052>H1056,H1052-H1056,0)","v":50500},{"$f":"IF(I1056>0,ROUND(I1056*I1052,0),0)","v":15150},{"$f":"IF(H1056>=D1056,Q1056+(I1056-J1056),(I1056-J1056))","v":316600},{"$f":"IF(H1054>0,ROUND(H1054*L1052,0),0)","v":424148},{"$f":"IF(K1056>L1056,0,L1056-K1056)","v":107548},{"$f":"O1055+1","v":1},0,0,{"$f":"W1054","v":281250},"Senior Citizen",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(120000),IF($T$943>500000,($T$943-500000)*20%+(20000),IF($T$943>300000,($T$943-300000)*10%,\"0\")))","v":2835150},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(110000),IF($U$1001>500000,($U$1001-500000)*20%+(10000),IF($U$1001>300000,($U$1001-300000)*5%,\"0\")))","v":2810000},{"$f":"ROUND(T1056*$S$1001,0)","v":425273},{"$f":"ROUND(U1056*$W$995,0)","v":281000},{"$f":"T1056+V1056-U1056-W1056","v":169423}]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H1054,IF($E$3=\"Female\",H1061,IF($E$3=\"Senior Citizen\",H1068,H1075)))","v":2827650},null,"Very Senior Citizen",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(100000),IF($T$943>500000,($T$943-500000)*20%,\"0\"))","v":2815150},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(100000),IF($U$1001>500000,($U$1001-500000)*20%,\"0\"))","v":2800000},{"$f":"ROUND(T1057*$S$1001,0)","v":422273},{"$f":"ROUND(U1057*$W$995,0)","v":280000},{"$f":"T1057+V1057-U1057-W1057","v":157423}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I1054,IF($E$3=\"Female\",I1061,IF($E$3=\"Senior Citizen\",I1068,I1075)))","v":316600}]
[0,250000,0,0,0,0,0,{"$f":"H1052","v":10050500},{"$f":"VLOOKUP(H1059,A1059:C1063,3)","v":0.3},{"$f":"INDEX(D1059:D1063,MATCH(I1059,C1059:C1063,0))","v":1000000},{"$f":"INDEX(E1059:E1063,MATCH(I1059,C1059:C1063,0))","v":112500},{"$f":"L1052","v":0.15},0.04,"E. CESS",null,{"$f":"IF($E$3=\"Male\",J1054,IF($E$3=\"Female\",J1061,IF($E$3=\"Senior Citizen\",J1068,J1075)))","v":125770},null,"Tax Income",{"$f":"L1052","v":0.15},{"$f":"$E$4","v":10050500},{"$f":"IF($S$1001=T1064,S1063,IF(S1059=T1063,S1062,IF(S1059=T1062,S1061,S1060)))","v":10000000}]
[{"$f":"B1059+1","v":250001},500000,0.05,{"$f":"B1059","v":250000},{"$f":"(B1060-B1059)*C1060","v":12500},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K1054,IF($E$3=\"Female\",K1061,IF($E$3=\"Senior Citizen\",K1068,K1075)))","v":3270020},null,0,5000000,0,{"$f":"S1062","v":20000000}]
[{"$f":"B1060+1","v":500001},1000000,0.2,{"$f":"B1060","v":500000},{"$f":"E1060+(B1061-B1060)*C1061","v":112500},0,0.04,{"$f":"IF(I1059=C1063,E1062+ROUND((H1059-J1059),0)*I1059,IF(I1059=C1062,E1061+ROUND((H1059-J1059)*I1059,0),IF(I1059=C1061,E1060+ROUND((H1059-J1059)*I1059,0),IF(I1059=C1060,E1059+ROUND((H1059-J1059)*I1059,0),E1058+ROUND((H1059-J1059)*I1059,0)))))","v":2827650},{"$f":"MIN(K1063:L1063)","v":316600},{"$f":"ROUND(SUM(H1061+I1061)*M1059,0)","v":125770},{"$f":"SUM(H1061:J1061)","v":3270020},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A1051,IF($E$3=\"Female\",A1058,IF($E$3=\"Senior Citizen\",A1065,A1072)))","v":"(below 60 years)"},null,{"$f":"S1060+1","v":5000001},10000000,0.1,{"$f":"$T$943-R1061+1","v":5050500}]
[{"$f":"B1061+1","v":1000001},null,0.3,{"$f":"B1061","v":1000000},{"$f":"IF(J1059=0,0,E1061)","v":112500},{"$f":"L1059","v":0.15},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M1056,IF($E$3=\"Female\",M1063,IF($E$3=\"Senior Citizen\",M1070,M1077)))","v":107548},null,{"$f":"S1061+1","v":10000001},20000000,0.15]
["Surcharge Limit",null,null,{"$f":"IF(L1059=10%,5000000,IF(L1059=15%,10000000,IF(L1059=25%,20000000,50000000)))","v":10000000},null,null,null,{"$f":"H1056","v":10000000},{"$f":"IF(H1059>H1063,H1059-H1063,0)","v":50500},{"$f":"IF(I1063>0,ROUND(I1063*I1059,0),0)","v":15150},{"$f":"IF(H1063>=D1063,Q1063+(I1063-J1063),(I1063-J1063))","v":316600},{"$f":"IF(H1061>0,ROUND(H1061*L1059,0),0)","v":424148},{"$f":"IF(K1063>L1063,0,L1063-K1063)","v":107548},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K1054,IF($E$3=\"Female\",K1061,IF($E$3=\"Senior Citizen\",K1068,K1075)))","v":3270020},{"$f":"W1055","v":281250},{"$f":"S1062+1","v":20000001},50000000,0.25]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess",null,null,null,null,{"$f":"S1063+1","v":50000001},null,0.37]
["(Above 60 year but less than 80)"]
[0,300000,0,0,0,0,0,{"$f":"H1052","v":10050500},{"$f":"VLOOKUP(H1066,A1066:C1070,3)","v":0.3},{"$f":"INDEX(D1066:D1070,MATCH(I1066,C1066:C1070,0))","v":1000000},{"$f":"INDEX(E1066:E1070,MATCH(I1066,C1066:C1070,0))","v":110000},{"$f":"L1052","v":0.15},0.04]
[{"$f":"B1066+1","v":300001},500000,0.05,{"$f":"B1066","v":300000},{"$f":"(B1067-B1066)*C1067","v":10000},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,null,null,null,null,"If Taxable Income is >5000000  to 10000000=10%, & > 10000000 to 20000000=15%, & >20000000 to 50000000=25%, & >50000000=37%"]
[{"$f":"B1067+1","v":500001},1000000,0.2,{"$f":"B1067","v":500000},{"$f":"E1067+(B1068-B1067)*C1068","v":110000},0,0.04,{"$f":"IF(I1066=C1070,E1069+ROUND((H1066-J1066),0)*I1066,IF(I1066=C1069,E1068+ROUND((H1066-J1066)*I1066,0),IF(I1066=C1068,E1067+ROUND((H1066-J1066)*I1066,0),IF(I1066=C1067,E1066+ROUND((H1066-J1066)*I1066,0),E1065+ROUND((H1066-J1066)*I1066,0)))))","v":2825150},{"$f":"MIN(K1070:L1070)","v":316350},{"$f":"ROUND(SUM(H1068+I1068)*M1066,0)","v":125660},{"$f":"SUM(H1068:J1068)","v":3267160}]
[{"$f":"B1068+1","v":1000001},null,0.3,{"$f":"B1068","v":1000000},{"$f":"IF(J1066=0,0,E1068)","v":110000},{"$f":"L1066","v":0.15},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L1066=10%,5000000,IF(L1066=15%,10000000,IF(L1066=25%,20000000,50000000)))","v":10000000},null,null,null,{"$f":"H1063","v":10000000},{"$f":"IF(H1066>H1070,H1066-H1070,0)","v":50500},{"$f":"IF(I1070>0,ROUND(I1070*I1066,0),0)","v":15150},{"$f":"IF(H1070>=D1070,Q1070+(I1070-J1070),(I1070-J1070))","v":316350},{"$f":"IF(H1068>0,ROUND(H1068*L1066,0),0)","v":423773},{"$f":"IF(K1070>L1070,0,L1070-K1070)","v":107423},null,null,null,{"$f":"W1056","v":281000}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H1052","v":10050500},{"$f":"VLOOKUP(H1073,A1073:C1077,3)","v":0.3},{"$f":"INDEX(D1073:D1077,MATCH(I1073,C1073:C1077,0))","v":1000000},{"$f":"INDEX(E1073:E1077,MATCH(I1073,C1073:C1077,0))","v":100000},{"$f":"L1052","v":0.15},0.04]
[{"$f":"B1073+1","v":500001},1000000,0.2,{"$f":"B1073","v":500000},{"$f":"(B1074-B1073)*C1074","v":100000},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B1074+1","v":1000001},null,0.3,{"$f":"B1074","v":1000000},{"$f":"IF(J1073=0,0,E1074)","v":100000},0,0.04,{"$f":"IF(I1073=C1077,E1076+ROUND((H1073-J1073),0)*I1073,IF(I1073=C1076,E1075+ROUND((H1073-J1073)*I1073,0),IF(I1073=C1075,E1074+ROUND((H1073-J1073)*I1073,0),IF(I1073=C1074,E1073+ROUND((H1073-J1073)*I1073,0),E1072+ROUND((H1073-J1073)*I1073,0)))))","v":2815150},{"$f":"MIN(K1077:L1077)","v":315350},{"$f":"ROUND(SUM(H1075+I1075)*M1073,0)","v":125220},{"$f":"SUM(H1075:J1075)","v":3255720}]
[null,null,null,null,null,{"$f":"L1073","v":0.15},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L1073=10%,5000000,IF(L1073=15%,10000000,IF(L1073=25%,20000000,50000000)))","v":10000000},null,null,null,{"$f":"H1070","v":10000000},{"$f":"IF(H1073>H1077,H1073-H1077,0)","v":50500},{"$f":"IF(I1077>0,ROUND(I1077*I1073,0),0)","v":15150},{"$f":"IF(H1077>=D1077,Q1077+(I1077-J1077),(I1077-J1077))","v":315350},{"$f":"IF(H1075>0,ROUND(H1075*L1073,0),0)","v":422273},{"$f":"IF(K1077>L1077,0,L1077-K1077)","v":106923},null,null,null,{"$f":"W1057","v":280000}]
[]
[]
["Fin._Year","Asst. Year","TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due","Rebate u/s 87A","Revised E.cess(adjusting 87A)","Revised Total Tax due","Tax Due","Basic Exemtion limit",null,"SUR. RATE","Marginal releif limit"]
[{"$f":"F5","v":"1985-86"},{"$f":"A1082","v":"1986-87"},{"$f":"P13","v":5004500},{"$f":"P14","v":250225},{"$f":"P15","v":0},{"$f":"P16","v":5254725},{"$f":"P17","v":"Not defined"},{"$f":"P18","v":0},{"$f":"P19","v":5254725},0,{"$f":"IF(J1081>0,ROUND((C1081-J1081)*0.03,0),E1081)","v":0},{"$f":"C1081+D1081-J1081+K1081","v":5254725}]
[{"$f":"F34","v":"1986-87"},{"$f":"A1083","v":"1987-88"},{"$f":"P42","v":5004500},{"$f":"P43","v":250225},{"$f":"P44","v":0},{"$f":"P45","v":5254725},{"$f":"P46","v":"Not defined"},{"$f":"P47","v":0},{"$f":"P48","v":5254725},0,0,5254725]
[{"$f":"F63","v":"1987-88"},"1988-89",{"$f":"P71","v":5004500},{"$f":"P72","v":250225},{"$f":"P73","v":0},{"$f":"P74","v":5254725},{"$f":"P75","v":"Not defined"},{"$f":"P76","v":0},{"$f":"P77","v":5254725},0,0,5254725]
[{"$f":"F92","v":"1988-89"},"1989-90",{"$f":"P100","v":5004500},{"$f":"P101","v":250225},{"$f":"P102","v":0},{"$f":"P103","v":5254725},{"$f":"P104","v":"Not defined"},{"$f":"P105","v":0},{"$f":"P106","v":5254725},0,0,5254725]
[{"$f":"F121","v":"1989-90"},"1990-91",{"$f":"P129","v":5004150},{"$f":"P130","v":400332},{"$f":"P131","v":0},{"$f":"P132","v":5404482},{"$f":"P133","v":"Not defined"},{"$f":"P134","v":0},{"$f":"P135","v":5404482},0,0,5404482]
[{"$f":"F150","v":"1990-91"},"1991-92",{"$f":"P158","v":5002850},{"$f":"P159","v":600342},{"$f":"P160","v":0},{"$f":"P161","v":5603192},{"$f":"P162","v":"Not defined"},{"$f":"P163","v":0},{"$f":"P164","v":5603192},0,0,5603192]
[{"$f":"F179","v":"1991-92"},"1992-93",{"$f":"P187","v":5002850},{"$f":"P188","v":600342},{"$f":"P189","v":0},{"$f":"P190","v":5603192},{"$f":"P191","v":"Not defined"},{"$f":"P192","v":0},{"$f":"P193","v":5603192},0,0,5603192]
[{"$f":"F208","v":"1992-93"},"1993-94",{"$f":"P216","v":3999600},{"$f":"P217","v":479952},{"$f":"P218","v":0},{"$f":"P219","v":4479552},{"$f":"P220","v":"Not defined"},{"$f":"P221","v":0},{"$f":"P222","v":4479552},0,0,4479552]
[{"$f":"F237","v":"1993-94"},"1994-95",{"$f":"P245","v":3999200},{"$f":"P246","v":479904},{"$f":"P247","v":0},{"$f":"P248","v":4479104},{"$f":"P249","v":"Not defined"},{"$f":"P250","v":0},{"$f":"P251","v":4479104},0,0,4479104]
[{"$f":"F266","v":"1994-95"},"1995-96",{"$f":"P274","v":3995200},{"$f":"P275","v":0},{"$f":"P276","v":0},{"$f":"P277","v":3995200},{"$f":"P278","v":"Not defined"},{"$f":"P279","v":0},{"$f":"P280","v":3995200},0,0,3995200]
[{"$f":"F295","v":"1995-96"},"1996-97",{"$f":"P303","v":3994200},{"$f":"P304","v":0},{"$f":"P305","v":0},{"$f":"P306","v":3994200},{"$f":"P307","v":"Not defined"},{"$f":"P308","v":0},{"$f":"P309","v":3994200},0,0,3994200]
[{"$f":"F324","v":"1996-97"},"1997-98",{"$f":"P332","v":3993200},{"$f":"P333","v":0},{"$f":"P334","v":0},{"$f":"P335","v":3993200},{"$f":"P336","v":"Not defined"},{"$f":"P337","v":0},{"$f":"P338","v":3993200},0,0,3993200]
[{"$f":"F353","v":"1997-98"},"1998-99",{"$f":"P361","v":2990150},{"$f":"P362","v":0},{"$f":"P363","v":0},{"$f":"P364","v":2990150},{"$f":"P365","v":"Not defined"},{"$f":"P366","v":0},{"$f":"P367","v":2990150},0,0,2990150]
[{"$f":"F382","v":"1998-99"},"1999-00",{"$f":"P390","v":2989150},{"$f":"P391","v":0},{"$f":"P392","v":0},{"$f":"P393","v":2989150},{"$f":"P394","v":"Not defined"},{"$f":"P395","v":0},{"$f":"P396","v":2989150},0,0,2989150]
[{"$f":"F411","v":"1999-00"},"2000-01",{"$f":"P419","v":2989150},{"$f":"P420","v":298915},{"$f":"P421","v":0},{"$f":"P422","v":3288065},{"$f":"P423","v":"Not defined"},{"$f":"P424","v":0},{"$f":"P425","v":3288065},0,0,3288065]
[{"$f":"F440","v":"2000-01"},"2001-02",{"$f":"P448","v":2989150},{"$f":"P449","v":508156},{"$f":"P450","v":0},{"$f":"P451","v":3497306},{"$f":"P452","v":"(below 65 years)"},{"$f":"P453","v":0},{"$f":"P454","v":3497306},0,0,3497306]
[{"$f":"F469","v":"2001-02"},"2002-03",{"$f":"P477","v":2989150},{"$f":"P478","v":59783},{"$f":"P479","v":0},{"$f":"P480","v":3048933},{"$f":"P481","v":"(below 65 years)"},{"$f":"P482","v":0},{"$f":"P483","v":3048933},0,0,3048933]
[{"$f":"F498","v":"2002-03"},"2003-04",{"$f":"P506","v":2989150},{"$f":"P507","v":149458},{"$f":"P508","v":0},{"$f":"P509","v":3138608},{"$f":"P510","v":"(below 65 years)"},{"$f":"P511","v":0},{"$f":"P512","v":3138608},0,0,3138608]
[{"$f":"F527","v":"2003-04"},"2004-05",{"$f":"P535","v":2989150},{"$f":"P536","v":298915},{"$f":"P537","v":0},{"$f":"P538","v":3288065},{"$f":"P539","v":"(below 65 years)"},{"$f":"P540","v":0},{"$f":"P541","v":3288065},0,0,3288065]
[{"$f":"F556","v":"2004-05"},"2005-06",{"$f":"P564","v":2989150},{"$f":"P565","v":298915},{"$f":"P566","v":65761},{"$f":"P567","v":3353826},{"$f":"P568","v":"(below 65 years)"},{"$f":"P569","v":0},{"$f":"P570","v":3353826},0,65761,3353826]
[{"$f":"F585","v":"2005-06"},"2006-07",{"$f":"P593","v":2965150},{"$f":"P594","v":296515},{"$f":"P595","v":65233},{"$f":"P596","v":3326898},{"$f":"P597","v":"(below 65 years)"},{"$f":"P598","v":0},{"$f":"P599","v":3326898},0,65233,3326898]
[{"$f":"F614","v":"2006-07"},"2007-08",{"$f":"P622","v":2965150},{"$f":"P623","v":296515},{"$f":"P624","v":65233},{"$f":"P625","v":3326898},{"$f":"P626","v":"(below 65 years)"},{"$f":"P627","v":0},{"$f":"P628","v":3326898},0,65233,3326898]
[{"$f":"F643","v":"2007-08"},"2008-09",{"$f":"P651","v":2964150},{"$f":"P652","v":296415},{"$f":"P653","v":97817},{"$f":"P654","v":3358382},{"$f":"P655","v":"(below 65 years)"},{"$f":"P656","v":0},{"$f":"P657","v":3358382},0,97817,3358382]
[{"$f":"F672","v":"2008-09"},"2009-10",{"$f":"P680","v":2920150},{"$f":"P681","v":292015},{"$f":"P682","v":96365},{"$f":"P683","v":3308530},{"$f":"P684","v":"(below 65 years)"},{"$f":"P685","v":0},{"$f":"P686","v":3308530},0,96365,3308530]
[{"$f":"F701","v":"2009-10"},"2010-11",{"$f":"P709","v":2919150},{"$f":"P710","v":0},{"$f":"P711","v":87575},{"$f":"P712","v":3006725},{"$f":"P713","v":"(below 65 years)"},{"$f":"P714","v":0},{"$f":"P715","v":3006725},0,87575,3006725]
[{"$f":"F730","v":"2010-11"},"2011-12",{"$f":"P738","v":2869150},{"$f":"P739","v":0},{"$f":"P740","v":86075},{"$f":"P741","v":2955225},{"$f":"P742","v":"(below 65 years)"},{"$f":"P743","v":0},{"$f":"P744","v":2955225},0,86075,2955225]
[{"$f":"F759","v":"2011-12"},"2012-13",{"$f":"P767","v":2867150},{"$f":"P768","v":0},{"$f":"P769","v":86015},{"$f":"P770","v":2953165},{"$f":"P771","v":"(below 60 years)"},{"$f":"P772","v":0},{"$f":"P773","v":2953165},0,86015,2953165]
[{"$f":"F788","v":"2012-13"},"2013-14",{"$f":"P796","v":2845150},{"$f":"P797","v":0},{"$f":"P798","v":85355},{"$f":"P799","v":2930505},{"$f":"P800","v":"(below 65 years)"},{"$f":"P801","v":0},{"$f":"P802","v":2930505},0,85355,2930505]
[{"$f":"F817","v":"2013-14"},"2014-15",{"$f":"P825","v":2845150},{"$f":"P826","v":35350},{"$f":"P827","v":86415},{"$f":"P828","v":2966915},{"$f":"P829","v":"(below 60 years)"},{"$f":"P830","v":249165},{"$f":"P831","v":2966915},{"$f":"IF($E$4<=O1109,0,IF($E$4>500000,0,IF($E$4>O1109,IF(C1109<2000,C1109,2000),0)))","v":0},{"$f":"IF(J1109>0,ROUND((C1109-J1109)*0.03,0),E1109)","v":86415},2966915,null,{"$f":"Q820+20000","v":220000}]
[{"$f":"F846","v":"2014-15"},"2015-16",{"$f":"P854","v":2840150},{"$f":"P855","v":35350},{"$f":"P856","v":86265},{"$f":"P857","v":2961765},{"$f":"P858","v":"(below 60 years)"},{"$f":"P859","v":248665},{"$f":"P860","v":2961765},{"$f":"IF($E$4<=O1110,0,IF($E$4>500000,0,IF($E$4>O1110,IF(C1110<2000,C1110,2000),0)))","v":0},{"$f":"IF(J1110>0,ROUND((C1110-J1110)*0.03,0),E1110)","v":86265},2961765,null,{"$f":"Q849+20000","v":270000}]
[{"$f":"F875","v":"2015-16"},"2016-17",{"$f":"P883","v":2840150},{"$f":"P884","v":35350},{"$f":"P885","v":86265},{"$f":"P886","v":2961765},{"$f":"P887","v":"(below 60 years)"},{"$f":"P888","v":305468},{"$f":"P889","v":2961765},{"$f":"IF($E$4<=O1111,0,IF($E$4>500000,0,IF($E$4>O1111,IF(C1111<2000,C1111,2000),0)))","v":0},{"$f":"IF(J1111>0,ROUND((C1111-J1111)*0.03,0),E1111)","v":86265},{"$f":"C1111+D1111-J1111+K1111","v":2961765},null,{"$f":"Q878+20000","v":270000}]
["2016-17","2017-18",{"$f":"P912","v":2840150},{"$f":"P913","v":35350},{"$f":"P914","v":86265},{"$f":"P915","v":2961765},{"$f":"P916","v":"(below 60 years)"},{"$f":"P917","v":390673},{"$f":"P918","v":2961765},{"$f":"IF($E$4<=O1112,0,IF($E$4>500000,0,IF($E$4>O1112,IF(C1112<5000,C1112,5000),0)))","v":0},{"$f":"IF(J1112>0,ROUND((C1112-J1112)*0.03,0),E1112)","v":86265},{"$f":"C1112+D1112-J1112+K1112","v":2961765},null,{"$f":"Q907+20000","v":270000},null,{"$f":"L907","v":0.15},10000000]
["2017-18","2018-19",{"$f":"P941","v":2827650},{"$f":"P942","v":316600},{"$f":"P943","v":94328},{"$f":"P944","v":3238578},{"$f":"P945","v":"(below 60 years)"},{"$f":"P946","v":107548},{"$f":"P947","v":3238578},{"$f":"IF($E$4<=250000,0,IF($E$4>350000,0,IF($E$4>300000,2500,IF($E$4>50000,C1113))))","v":0},{"$f":"IF(J1113>0,ROUND((C1113-J1113)*0.03,0),E1113)","v":94328},{"$f":"C1113+D1113-J1113+K1113","v":3238578},null,null,null,{"$f":"L936","v":0.15},5000000]
["2018-19","2019-20",{"$f":"P970","v":2827650},{"$f":"P971","v":316600},{"$f":"P972","v":125770},{"$f":"P973","v":3270020},{"$f":"P974","v":"(below 60 years)"},{"$f":"P975","v":107548},{"$f":"P976","v":3270020},{"$f":"IF($E$4<=250000,0,IF($E$4>350000,0,IF($E$4>300000,2500,IF($E$4>50000,C1114))))","v":0},{"$f":"IF(J1114>0,ROUND((C1114-J1114)*0.04,0),E1114)","v":125770},{"$f":"C1114+D1114-J1114+K1114","v":3270020}]
["2019-20","2020-21",{"$f":"P999","v":2827650},{"$f":"P1000","v":316600},{"$f":"P1001","v":125770},{"$f":"P1002","v":3270020},{"$f":"P1003","v":"(below 60 years)"},{"$f":"P1004","v":107548},{"$f":"P1005","v":3270020},{"$f":"IF($E$4<=O1115,0,IF($E$4>500000,0,IF($E$4>O1115,IF(C1115<12500,C1115,12500),0)))","v":0},{"$f":"IF(J1115>0,ROUND((C1115-J1115)*0.04,0),E1115)","v":125770},{"$f":"C1115+D1115-J1115+K1115","v":3270020},null,null,4500000,{"$f":"L936","v":0.15},5000000]
["2020-21","2021-22",{"$f":"P1028","v":2827650},{"$f":"P1029","v":316600},{"$f":"P1030","v":125770},{"$f":"P1031","v":3270020},{"$f":"P1032","v":"(below 60 years)"},{"$f":"P1033","v":107548},{"$f":"P1034","v":3270020},{"$f":"IF($E$4<=O1116,0,IF($E$4>500000,0,IF($E$4>O1116,IF(C1116<12500,C1116,12500),0)))","v":0},{"$f":"IF(J1116>0,ROUND((C1116-J1116)*0.04,0),E1116)","v":125770},{"$f":"C1116+D1116-J1116+K1116","v":3270020},null,{"$f":"Q995+20000","v":20000},{"$f":"N1116-20000","v":0}]
[{"$f":"B1116","v":"2021-22"},"2022-23",{"$f":"P1057","v":2827650},{"$f":"P1058","v":316600},{"$f":"P1059","v":125770},{"$f":"P1060","v":3270020},{"$f":"P1061","v":"(below 60 years)"},{"$f":"P1062","v":107548},{"$f":"P1063","v":3270020},{"$f":"IF($E$4<=O1117,0,IF($E$4>500000,0,IF($E$4>O1117,IF(C1117<12500,C1117,12500),0)))","v":0},{"$f":"IF(J1117>0,ROUND((C1117-J1117)*0.04,0),E1117)","v":125770},{"$f":"C1117+D1117-J1117+K1117","v":3270020},null,{"$f":"Q996+20000","v":20000},{"$f":"N1117-20000","v":0}]
[{"$f":"$E$2","v":"2021-22"},{"$f":"INDEX($B$1081:$B$1117,MATCH($A$1118,$A$1081:$A$1117,0))","v":"2022-23"},{"$f":"IF($A$2=\"New option u/s 115BAC\",'115BAC'!D66,INDEX($C$1081:$C$1117,MATCH($A$1118,$A$1081:$A$1117,0)))","v":2752650},{"$f":"IF($A$2=\"New option u/s 115BAC\",'115BAC'!E66,INDEX($D$1081:$D$1117,MATCH($A$1118,$A$1081:$A$1117,0)))","v":309100},{"$f":"IF($A$2=\"New option u/s 115BAC\",'115BAC'!F66,INDEX($E$1081:$E$1117,MATCH($A$1118,$A$1081:$A$1117,0)))","v":122470},{"$f":"IF($A$2=\"New option u/s 115BAC\",'115BAC'!G66,INDEX($F$1081:$F$1117,MATCH($A$1118,$A$1081:$A$1117,0)))","v":3184220},{"$f":"IF($A$2=\"New option u/s 115BAC\",'115BAC'!H66,INDEX($G$1081:$G$1117,MATCH($A$1118,$A$1081:$A$1117,0)))","v":"For Citizens of all Age"},{"$f":"IF($A$2=\"New option u/s 115BAC\",'115BAC'!I66,INDEX($H$1081:$H$1117,MATCH($A$1118,$A$1081:$A$1117,0)))","v":103798},{"$f":"IF($A$2=\"New option u/s 115BAC\",'115BAC'!J66,INDEX($I$1081:$I$1117,MATCH($A$1118,$A$1081:$A$1117,0)))","v":3184220},{"$f":"IF($A$2=\"New option u/s 115BAC\",'115BAC'!K66,INDEX($J$1081:$J$1117,MATCH($A$1118,$A$1081:$A$1117,0)))","v":0},{"$f":"IF($A$2=\"New option u/s 115BAC\",'115BAC'!L66,INDEX($K$1081:$K$1117,MATCH($A$1118,$A$1081:$A$1117,0)))","v":122470},{"$f":"IF($A$2=\"New option u/s 115BAC\",'115BAC'!M66,INDEX($L$1081:$L$1117,MATCH($A$1118,$A$1081:$A$1117,0)))","v":3184220},null,null,null,{"$f":"INDEX($P$1081:$P$1115,MATCH($A$1118,$A$1081:$A$1115,0))","v":{"$error":"#N/A"}},{"$f":"INDEX($Q$1081:$Q$1115,MATCH($A$1118,$A$1081:$A$1115,0))","v":{"$error":"#N/A"}}]
["Fin._Year","Asst. Year","TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due","Rebate u/s 87A","Revised E.cess(adjusting 87A)","Revised Total Tax due","Tax Due"]
[null,"FIN. YEAR",{"$f":"E2","v":"2021-22"},null,"Net Tax Due"]
[null,"TAX CATE.",{"$f":"E3","v":"MALE"}]
[null,"TAX INCO.",{"$f":"E4","v":10050500}]
[null,"TAX IF PAN IS NOT PROVIDED",null,null,null,null,"PAN NO"]
[null,"RATE","TAX","REBATE","SUR.","TOTAL",{"$f":"Statement!C6","v":"BEPPS1234Q"}]
[null,"NORMAL",{"$f":"I1118","v":3184220},{"$f":"J1118","v":0},{"$f":"IF(K1118>0,K1118,0)","v":122470},{"$f":"IF(L1118>0,L1118,0)","v":3184220},{"$f":"MID(G1124,4,1)","v":"P"}]
[null,"ABNORMAL",{"$f":"C1125*2","v":6368440},{"$f":"D1125","v":0},{"$f":"ROUND(C1126*3%,0)","v":191053},{"$f":"C1126+E1126-D1126","v":6559493},{"$f":"LEN(Statement!C6)","v":10}]
[null,"FINAL",{"$f":"IF(G1126<11,IF(G1125=\"P\",C1125,C1126))","v":3184220},{"$f":"D1125","v":0},{"$f":"IF(G1125=\"P\",E1125,E1126)","v":122470},{"$f":"IF(G1125=\"P\",F1125,F1126)","v":3184220}]
[null,"Test message",{"$f":"IF(G1125=\"P\",\"\",\"Tax Rate will be 20% highter due to PANNOTAVBL or wrong PAN\")","v":""}]
[]
[null,"Marginal Releif"]
[null,"("," Marginal relief ","Rs.",{"$f":"H1118","v":103798},")",{"$f":"CONCATENATE(B1131,\"  \",H1129,\"  \",F1131)","v":"(    )"}]
[null,{"$f":"CONCATENATE(B1131,\"  \",C1131,\" \",D1131,\"  \",E1131,\" \",F1131)","v":"(   Marginal relief  Rs.  103798 )"}]
[null,"Marginal relief-Not Applicable",null,null,null,null,"( Not Applicable  )"]
[null,{"$f":"CONCATENATE(B1131,\"  \",B1133,\" \",F1131)","v":"(  Marginal relief-Not Applicable )"}]
[null,"Net Tax Liability"]
[null,"Total Tax due",null,null,null,null,{"$f":"L1118-'Tax Calculation'!$J$98","v":3184220}]
[null,"Tax Deducted",null,null,null,null,{"$f":"'Tax Calculation'!$J$95","v":0}]
[null,"Net Tax due",null,null,null,null,{"$f":"IF(G1137>G1136,0,G1136-G1137)","v":3184220}]
[null,"Net Tax payable",null,null,null,null,{"$f":"IF(G1138>0,G1138,0)","v":3184220}]
[null,"Net Tax refundable",null,null,null,null,{"$f":"IF(G1137>G1136,G1137-G1136,0)","v":0}]
[null,"Net Tax due-NIL",null,null,null,null,{"$f":"IF(G1136=G1137,0,0)","v":0}]
[null,{"$f":"IF(G1139>0,B1139,IF(G1140>0,B1140,B1141))","v":"Net Tax payable"},null,null,null,null,{"$f":"INDEX(G1139:G1141,MATCH(B1142,B1139:B1141,0))","v":3184220}]
[]
[null,"Amount in words",null,{"$f":"IF(G1142=0,\"No Tax amtount\",pravesh(G1142))","v":"Rupees ThirtyOne Lakh EightyFour Thousand Two Hundred Twenty Only "}]
[null,"Test message",null,{"$f":"CONCATENATE(\"(\",\"  \",D1144,\"  \",\")\")","v":"(  Rupees ThirtyOne Lakh EightyFour Thousand Two Hundred Twenty Only   )"}]

{"sheet":"Gross Salary","index":52,"n_rows":86,"n_cols":19,"rows_kept":86,"cut":false,"hidden":false,"merged":[[12,0,12,9],[32,0,32,7],[33,3,34,3],[33,8,34,8],[0,12,1,14],[33,12,34,14],[0,6,0,7],[11,0,11,8],[0,0,0,1],[0,3,0,5],[50,3,50,5],[50,6,50,7],[50,8,50,9],[33,4,34,4],[33,5,34,5],[33,6,34,6],[33,7,34,7],[33,9,34,9],[59,0,60,0],[1,0,1,7],[0,8,0,9],[5,0,5,1],[6,0,6,1],[7,0,7,1],[1,8,1,9],[6,2,6,7],[7,2,7,7],[32,8,32,9],[9,0,9,1],[10,0,10,1],[50,1,50,2],[33,0,34,0],[33,1,34,1],[33,2,34,2]]}
[null,null,"Employee Data","Form no 16",null,null,"Statement",null,"Home",null,null,null,"There is no data linking of this sheet… "]
["(Option A-Determination of Gross Salary for selected Fin. Year",null,null,null,null,null,null,null,"2021-22"]
["START MONTH","END MONTH","NO. OF MONTHS","Basic Pay","D.A.","H.R.A.","C.C.A.","OTH.","MONTHLY SALARY","GROSS SALARY"]
["2021-04-02","2021-06-02",{"$f":"F63","v":4},75600,0.17,0,620,0,{"$f":"SUM(D4+ROUND(D4*(E4+F4),0)+G4+H4)","v":89072},{"$f":"I4*C4","v":356288}]
[{"$f":"INDEX($H$62:$H$73,MATCH($B$4,$A$62:$A$73,0))","v":"2021-07-02"},"2022-02-02",{"$f":"F65","v":8},75600,0.17,0,620,0,{"$f":"SUM(D5+ROUND(D5*(E5+F5),0)+G5+H5)","v":89072},{"$f":"I5*C5","v":712576}]
["SURRENDER LEAVE",null,"2021-07-02",75600,0.17,"For No of days",null,15,{"$f":"ROUND(D6*H6/30*(1+E6),0)","v":44226},{"$f":"I6","v":44226}]
["BONUS",null,20,null,null,null,null,null,6774,{"$f":"I7","v":6774}]
["D.A. arrear",null,null,null,null,null,null,null,0,{"$f":"I8","v":0}]
["2021-03-02","2021-06-02",{"$f":"F76","v":4},90400,0.03,0,0,0,{"$f":"SUM(ROUND(D9*(E9+F9),0)+G9+H9)","v":2712},{"$f":"I9*C9","v":10848}]
["OTHERS",null,"Whole amt",0,null,0,0,0,null,{"$f":"SUM(D10:H10)","v":0}]
["OTHERS",null,"Whole amt",null,null,null,null,null,null,{"$f":"SUM(D11:H11)","v":0}]
["TOTAL GROSS SALARY",null,null,null,null,null,null,null,null,{"$f":"SUM(J4:J11)","v":1130712}]
[{"$f":"pravesh(J12)","v":"Rupees Eleven Lakh Thirty Thousand Seven Hundred Twelve Only "}]
[]
["Periods","Basic Pay","D.A.","HRA","CCA","Oth","Total","GPF Cont","SI Pre.","LIC",null,"MCA INT","HBA INT","H.FUND","GR. INS.","I. TAX","BILL NO","BILL DATE","VOU DATE"]
["2015-03-01"]
["2015-04-01"]
["2015-05-01"]
["2015-06-01"]
["2015-07-01"]
["2015-08-01"]
["2015-09-01"]
["2015-10-01"]
["2015-11-01"]
["2015-12-01"]
["2016-01-01"]
["2016-02-01"]
[]
[]
[]
[]
[]
["(Option-B) Determination of Gross Salary for selected Fin. Year",null,null,null,null,null,null,null,"2021-22"]
["Month","Basic Pay","D.A.","H.R.A.","C.C.A.","OTH.","OTH.","OTH.","OTH.","GROSS SALARY",null,null,"There is no data linking of this sheet… "]
[]
[{"$f":"pks!O57","v":"2021-04-01"},0,{"$f":"ROUND(B36*125%,0)","v":0},{"$f":"ROUND(B36*20%,0)","v":0},0,0,0,0,0,{"$f":"SUM(B36:I36)","v":0}]
[{"$f":"A36+31","v":"2021-05-02"},{"$f":"B36","v":0},{"$f":"ROUND(B37*125%,0)","v":0},{"$f":"ROUND(B37*20%,0)","v":0},{"$f":"E36","v":0},null,null,null,null,{"$f":"SUM(B37:I37)","v":0}]
[{"$f":"A37+31","v":"2021-06-02"},{"$f":"B37","v":0},{"$f":"ROUND(B38*125%,0)","v":0},0,{"$f":"E37","v":0},null,null,null,null,0]
["2021-07-03",0,{"$f":"ROUND(B39*132%,0)","v":0},0,0,null,null,null,null,0]
["2021-08-03",0,{"$f":"ROUND(B40*132%,0)","v":0},0,0,null,null,null,null,0]
["2021-09-03",0,0,0,0,null,null,null,null,0]
["2021-10-04",0,0,0,0,null,0,null,null,0]
["2021-11-04",0,0,0,0,null,null,null,null,0]
["2021-12-05",0,0,0,0,null,null,null,null,0]
["2022-01-05",0,0,0,0,null,null,null,null,0]
["2022-02-05",0,0,0,0,null,null,null,null,0]
["2022-03-08",0,0,0,0,null,null,null,null,0]
["Total",{"$f":"SUM(B36:B47)","v":0},{"$f":"SUM(C36:C47)","v":0},0,0,0,0,0,0,0]
[]
[]
[null,"Employee Data",null,"Form no 16",null,null,"Statement",null,"Home"]
[]
[]
[]
[]
[]
[]
[]
[]
["1900-01-01",{"$f":"LEFT(A60,4)","v":"1"},"MARCH",{"$f":"DATEVALUE(CONCATENATE(C60,\"-\",B60))","v":"2001-03-01"},{"$f":"D60","v":"2001-03-01"},{"$f":"E60+120","v":"2001-06-29"}]
[null,null,null,null,null,null,null,12]
[{"$f":"J62*1","v":"2021-03-02"},4,"START MONTH",{"$f":"A62","v":"2021-03-02"},{"$f":"INDEX($B$62:$B$77,MATCH(D62,$A$62:$A$77,0))","v":4},null,null,{"$f":"A63","v":"2021-04-02"},{"$f":"I2","v":"2021-22"},{"$f":"INDEX(pks!$E$53:$E$90,MATCH('Gross Salary'!$I$62,pks!$C$53:$C$90,0))-30","v":"2021-03-02"}]
[{"$f":"DATE(YEAR(A62),MONTH(A62)+$A$60,MIN(DAY(A62),DAY(DATE(YEAR(A62),MONTH(A62)+$A$60+1,0))))","v":"2021-04-02"},5,"END MONTH",{"$f":"B4","v":"2021-06-02"},{"$f":"INDEX($B$62:$B$77,MATCH(D63,$A$62:$A$77,0))","v":7},{"$f":"E63+1-E62","v":4},null,{"$f":"A64","v":"2021-05-02"}]
["2021-05-02",6,null,{"$f":"A5","v":"2021-07-02"},{"$f":"INDEX($B$62:$B$77,MATCH(D64,$A$62:$A$77,0))","v":8},null,null,"2021-06-02"]
["2021-06-02",7,null,{"$f":"IF(B5=\"\",\"\",B5)","v":"2022-02-02"},{"$f":"INDEX($B$62:$B$77,MATCH(D65,$A$62:$A$77,0))","v":15},{"$f":"IF(D65=\"\",0,E65+1-E64)","v":8},null,"2021-07-02"]
["2021-07-02",8,null,null,{"$f":"INDEX($B$62:$B$77,MATCH(D66,$A$62:$A$77,0))","v":{"$error":"#N/A"}},null,null,"2021-08-02"]
["2021-08-02",9,null,null,{"$error":"#N/A"},null,null,"2021-09-02"]
["2021-09-02",10,null,null,{"$error":"#N/A"},null,null,"2021-10-02"]
["2021-10-02",11,null,null,{"$error":"#N/A"},null,null,"2021-11-02"]
["2021-11-02",12,null,null,{"$error":"#N/A"},null,null,"2021-12-02"]
["2021-12-02",13,null,null,{"$error":"#N/A"},null,null,"2022-01-02"]
["2022-01-02",14,null,null,{"$error":"#N/A"},null,null,"2022-02-02"]
["2022-02-02",15,null,null,{"$error":"#N/A"},null,null,{"$f":"A75","v":"2020-07-05"}]
["2022-03-02",15,null,null,{"$f":"INDEX($B$62:$B$77,MATCH(D74,$A$62:$A$77,0))","v":{"$error":"#N/A"}},null,null,{"$f":"A76","v":"2020-08-05"}]
[{"$f":"A62-240","v":"2020-07-05"},1,null,{"$f":"A9","v":"2021-03-02"},{"$f":"INDEX($B$62:$B$86,MATCH(D75,$A$62:$A$86,0))","v":4},{"$f":"E75+1-E73","v":{"$error":"#N/A"}}]
[{"$f":"A75+31","v":"2020-08-05"},2,null,{"$f":"B9","v":"2021-06-02"},{"$f":"INDEX($B$62:$B$77,MATCH(D76,$A$62:$A$77,0))","v":7},{"$f":"E76+1-E75","v":4}]
[{"$f":"A76+31","v":"2020-09-05"},3]
[{"$f":"A77+31","v":"2020-10-06"},4]
["2020-11-06",5]
["2020-12-07",6]
["2021-01-07",7]
["2021-02-07",8]
["2021-03-10",9]
["2021-04-10",10]
["2021-05-11",11]
["2021-06-11",12]

{"sheet":"Useful Calculation","index":53,"n_rows":44,"n_cols":15,"rows_kept":44,"cut":false,"hidden":false,"merged":[[26,12,26,14],[30,12,32,14],[43,1,43,2],[39,0,39,2],[39,3,41,4],[41,0,41,1],[36,2,36,6],[43,6,43,12],[38,0,38,10],[38,11,38,14],[37,0,37,1],[43,3,43,5],[43,13,43,14],[1,0,1,14],[3,0,3,3],[4,0,4,1],[36,8,36,14],[35,0,35,14],[36,7,37,7],[19,4,19,5],[19,0,19,3],[19,12,19,14],[7,2,7,3],[7,4,7,6],[8,4,8,6],[27,6,27,9],[16,0,16,14],[6,2,6,3],[11,12,11,14],[12,12,12,14],[8,2,8,3],[7,0,7,1],[11,4,11,5],[12,4,12,5],[8,0,8,1],[11,6,11,11],[25,12,25,14],[0,0,0,12],[0,13,0,14],[5,2,5,3],[3,7,3,9],[4,7,4,9],[5,4,5,6],[40,0,40,1],[15,12,15,13],[37,2,37,6],[17,0,17,13],[18,0,18,3],[24,0,24,5],[21,0,21,3],[31,0,32,3],[20,6,21,14],[21,4,21,5],[7,7,7,9],[8,7,8,9],[37,8,37,14],[14,12,14,13],[34,0,34,14],[36,0,36,1],[10,0,10,13],[11,0,11,3],[12,6,12,11],[2,0,2,9],[6,0,6,1],[3,4,3,6],[4,4,4,6],[9,0,9,14],[6,4,6,6],[4,2,4,3],[6,7,6,9],[5,0,5,1],[2,10,8,14],[12,0,12,3],[5,7,5,9],[24,10,24,11],[23,4,23,5],[19,6,19,11],[18,6,18,11],[22,12,22,14],[23,10,23,14],[22,0,22,3],[22,4,22,5],[22,10,22,11],[23,0,23,3],[24,12,24,14],[22,6,24,9],[25,0,25,3],[30,0,30,3],[30,4,30,7],[30,8,30,11],[25,4,25,5],[27,4,27,5],[32,8,32,9],[31,10,31,11],[32,10,32,11],[31,4,31,5],[29,0,29,14],[25,10,25,11],[27,10,27,11],[26,6,26,9],[26,10,26,11],[27,0,27,3],[25,6,25,9],[26,4,26,5],[26,0,26,3],[28,0,28,14],[32,4,32,5],[31,6,31,7],[32,6,32,7],[31,8,31,9],[13,4,13,5],[13,6,13,11],[20,0,20,3],[15,0,15,3],[13,0,13,3],[20,4,20,5],[13,12,13,14],[14,6,15,11],[14,4,14,5],[15,4,15,5],[14,0,14,3],[18,4,18,5],[18,12,18,14]]}
["Useful Calculation\n",null,null,null,null,null,null,null,null,null,null,null,null,"Home"]
[]
["Calulation of Intrest on National Saving Certificate(NSC) (upto F.Y. 2019-20)",null,null,null,null,null,null,null,null,null,"* National Savings Certificate (NSC-VIII issue): Is a 5 year small savings instrument. * Interest is compounded half-yearly. * Interest accrued every year is liable to tax hence to be included as income but the interest is also deemed to be reinvested & thus eligible u/s 80C deduction (Chapter VIA)"]
["Particulars",null,null,null,"NSC (A)",null,null,"NSC (B)"]
["Period ",null,"Date(dd/mm/yyyy)",null,"2018-04-01",null,null,"2016-03-15"]
["Purchased amt.",null,"Amount in Rs.",null,1000,null,null,1000]
["Relevant Fin. Year ",null,"Select Fin. Year",null,"F. Year 2019-20",null,null,"F. Year 2019-20"]
["Apply Int. Rate",null,"Rate in %",null,{"$f":"pks!N144","v":7.6},null,null,{"$f":"pks!N145","v":11.14}]
["Accured Intrest",null,"Intrest amt in Rs.(Round off)",null,{"$f":"ROUND(pks!K144,0)","v":76},null,null,{"$f":"ROUND(pks!K145,0)","v":111}]
[]
["Calulation of Intrest on Term Deposit (i.e. Compound Interest Calculator)",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(E16=\"Daily\",365,IF(E16=\"Monthly\",12,IF(E16=\"Weekly\",(365/7),IF(E16=\"Quarterly\",4,IF(E16=\"Semi-Annually\",2,1)))))","v":1}]
["Principal Amout for Term Deposit",null,null,null,50000,null,"Annual Yield Rate (in %)",null,null,null,null,null,{"$f":"((ROUND(E12*(1+E13/4)^(4*1),0))-E12)/E12*100%","v":6.9760000000000003E-2}]
["Existing Applicable Rate of Interest",null,null,null,6.8000000000000005E-2,null,{"$f":"CONCATENATE(\"Intrest earned between\",\"  \",TEXT(E14,\"dd/mm/yyyy\"),\"  \",\"to\",\"  \",TEXT(E15,\"dd/mm/yyyy\"),\"  \")","v":"Intrest earned between  23/07/2014  to  23/07/2020  "},null,null,null,null,null,{"$f":"M14-E12","v":24247.740000000005}]
["Term Deposit Start Period",null,null,null,"2014-07-23",null,"Maturity Amount of Term Deposit",null,null,null,null,null,{"$f":"ROUND(E12*(1+E13/O11)^(O11*O15),2)","v":74247.740000000005}]
["Term Deposit End Period",null,null,null,"2020-07-23",null,"Difference between term deposit start_end period",null,null,null,null,null,"In year",null,{"$f":"ROUND((E15-E14)/365,2)","v":6.01}]
["Compund Period (Basis of Intrest calculation)",null,null,null,"Annually",null,null,null,null,null,null,null,"In Days",null,{"$f":"E15-E14","v":2192}]
[]
["Calulation of Maturity Value of Recurring Deposit "]
["Monthly Installment Amount",null,null,null,5150,null,"Maturity Amount of Term Deposit (Rounded off value)",null,null,null,null,null,{"$f":"M27+M26","v":1004073.0159313761}]
["Existing Applicable Rate of Interest (in %)",null,null,null,9,null,"Total Intrest earned ",null,null,null,null,null,{"$f":"M19-E19*E22","v":386073.01593137614}]
["Compund Period (Basis of Intrest calculation)",null,null,null,"Monthly",null,{"$f":"CONCATENATE(G23,\"  \",K23,\"  \",M23,\"  \",K24,\"  \",K25,\"  \",M25,\"  \")","v":"Terms in Months  i.e.  120  Months  completed year of    120  Months           "}]
["Term in Months",null,null,null,120]
["RD start month",null,null,null,"January",null,{"$f":"CONCATENATE(\"Terms in Months\",\"  \",\"i.e.\",\"  \",E22,\"  \",\"Months\",\"  \",\"completed year of\",\"  \")","v":"Terms in Months  i.e.  120  Months  completed year of  "},null,null,null,{"$f":"FLOOR(E22/(IF(E21=\"Monthly\",1,(IF(E21=\"Quarterly\",3,(IF(E21=\"Half Yearly\",6,(IF(E21=\"Yearly\",12,0)))))))),1)","v":120},null,{"$f":"IF(E21=\"Monthly\",\"Months\",IF(E21=\"Quarterly\",\"Quarters\",IF(E21=\"Half Yearly\",\"Half Years\",IF(E21=\"Yearly\",\"Years\",\"Wrong Value\"))))","v":"Months"}]
["RD start year",null,null,null,"2015-16",null,null,null,null,null,{"$f":"IF(E21=\"Monthly\",\" \",\"&\")","v":" "}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF(E21=\"Monthly\",\" \",E22-(K23*(IF(E21=\"Quarterly\",3,(IF(E21=\"Half Yearly\",6,(IF(E21=\"Yearly\",12,\"Wrong Vale\"))))))))","v":" "},null,{"$f":"IF(E21=\"Monthly\",\" \",(IF(K25=1,\"Month\",\"Months\")))","v":" "}]
["Rate Factor = (Applicable int.rate/100*Comp factor)+1",null,null,null,{"$f":"((E20/((IF(E21=\"Monthly\",12,((IF(E21=\"Quarterly\",4,((IF(E21=\"Half Yearly\",2,((IF(E21=\"Yearly\",1,0)))))))))))*100))+1)","v":1.0075000000000001},null,"Interest+ Princ upto Completed Quarters ",null,null,null,null,null,{"$f":"(E19*(E26^E27)*((E26^E27)^(E22-IF(K25=\" \",0,K25))-1)/((E26^E27)-1))","v":1004073.0159313761}]
["Power Factor (Compounding Factor/12)",null,null,null,{"$f":"((IF(E21=\"Monthly\",12,(IF(E21=\"Quarterly\",4,(IF(E21=\"Half Yearly\",2,(IF(E21=\"Yearly\",1,0)))))))))/12","v":1},null,"Broken Period Interest + Principal",null,null,null,null,null,{"$f":"((IF(K25=\" \",0,K25)*(M26*E20/1200))+(E28*E19*E20/1200))+(IF(K25=\" \",0,K25)*E19)","v":0}]
["No of Accumulated Broken Period Months",null,null,null,{"$f":"IF(K25=\" \",0,(K25/2)*(K25+1))","v":0}]
[]
["Calculation Gross/Net/Tax amount as value insert in Input"]
["Select caculation criteria",null,null,null,"Input",null,null,null,"Output"]
["Calculate Gross & Net amount from Taxable Value",null,null,null,{"$f":"pks!Q114","v":"Tax "},null,{"$f":"pks!R114","v":"Net Value"},null,{"$f":"pks!U114","v":"Net Value"},null,{"$f":"pks!V114","v":"Gross Value"}]
[null,null,null,null,10,null,1000,null,{"$f":"pks!W114","v":11000},null,{"$f":"pks!X114","v":10000}]
[]
["CHECK YOUR PAN  "]
["[The first five digit will be alphabatic(a-z), next four digit will be numeric(0-9) and last digit will be again alphabatic]"]
["PAN NO",null,"NAME (complete name as applied in PAN)",null,null,null,null,"Basics","1. The forth digit of PAN should be \"P\" in case of Individual"]
["AEPPS4816R",null,"pravesh kumar",null,null,null,null,null,"2. The fifth digit of PAN should be first letter of surname"]
["Check your PAN digit (i.e. check it is only fundamental digit… for complete checking use portal of  ",null,null,null,null,null,null,null,null,null,null,"http://incometaxindia.gov.in"]
["Digit",null,null,"Status (O.K. or ERROR)",null,"Digit-I","Digit-II","Digit-III","Digit-IV","Digit-V","Digit-VI","Digit-VII","Digit-VIII","Digit-IX","Digit-X"]
["Required Digit",null,10,null,null,{"$f":"'Table for challan'!B109","v":"A"},{"$f":"'Table for challan'!C109","v":"E"},{"$f":"'Table for challan'!D109","v":"P"},{"$f":"'Table for challan'!E109","v":"P"},{"$f":"'Table for challan'!F109","v":"k"},{"$f":"'Table for challan'!G109","v":4},{"$f":"'Table for challan'!H109","v":8},{"$f":"'Table for challan'!I109","v":1},{"$f":"'Table for challan'!J109","v":6},{"$f":"'Table for challan'!K109","v":"R"}]
["Resulted Digit",null,{"$f":"LEN(A38)","v":10},null,null,{"$f":"'Table for challan'!B111","v":"O.K."},{"$f":"'Table for challan'!C111","v":"O.K."},{"$f":"'Table for challan'!D111","v":"O.K."},{"$f":"'Table for challan'!E111","v":"O.K."},{"$f":"'Table for challan'!F111","v":"ERROR"},{"$f":"'Table for challan'!G111","v":"O.K."},{"$f":"'Table for challan'!H111","v":"O.K."},{"$f":"'Table for challan'!I111","v":"O.K."},{"$f":"'Table for challan'!J111","v":"O.K."},{"$f":"'Table for challan'!K111","v":"O.K."}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Home"]

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["Treatment_of_Income_from_Different_Sources (2020-21)",null,null,"Home"]
[]
[1,"SALARY  "]
[":","Salary is defined to include:"]
["(a)","Wages"]
["(b)","Annuity"]
["(c)","Pension"]
["(d)"," Gratuity"]
["(e)"," Fees, Commission, Perquisites, Profits in lieu of or in addition to Salary or Wages"]
["(f)"," Advance of Salary"]
["(g)"," Leave Encashment"]
["(h)","Annual accretion to the balance of Recognized Provident Fund"]
["(i)"," Transferred balance in Recognized Provident Fund"]
["(j)"," Contribution by Central Government or any other employer to Employees Pension Account as referred in Sec. 80CCD"]
[":","Place of accrual of salary:"]
["(a)","Salary accrues where the services are rendered even if it is paid outside India;"]
["(b)"," Salary paid by the Foreign Government to his employee serving in India is taxable under the head Salaries;"]
["(c)","Leave salary paid abroad in respect of leave earned in India shall be deemed to accrue or arise in India."]
[null,"Exceptions - If a Citizen of India render services outside India, and receives salary from Government of India, it would be taxable as salary deemed to have accrued in India."]
[]
[":","Key Points"]
["(a)","Salary income is chargeable to tax on “due basis” or “receipt basis” whichever is earlier."]
["(b)","Existence of relationship of employer and employee is must between the payer and payee to tax the income under this head."]
["(c)","Income from salary taxable during the year shall consists of following:"]
[null,"i. Salary due from employer (including former employer) to taxpayer during the previous year, whether paid or not;"]
[null,"ii. Salary paid by employer (including former employer) to taxpayer during the previous year before it became due;"]
[null,"iii. Arrear of salary paid by the employer (including former employer) to taxpayer during the previous year, if not charged to tax in any earlier year;"]
[null,"Exceptions - Remuneration, bonus or commission received by a partner from the firm is not taxable under the head Salaries rather it would be taxable under the head business or profession."]
[]
[":","Taxability of various components of salary:"]
["Section","Particulars",null,"Taxability/Exemption"]
[17,"Basic salary",null,"Fully taxable"]
[17,"Dearness Allowance (referred to as ‘DA’)",null,"Fully taxable"]
[17,"Bonus, fees or commission",null,"Fully taxable"]
["A.","Allowances"]
["10(13A) read with Rule 2A","House rent allowance (Least of the following is exempt)"]
[null,"(a)"," Actual HRA Received","Note:"]
[null,"(b)"," 40% of Salary (50%, if house situated in Mumbai, Calcutta, Delhi or Chennai)","i. Fully taxable, if HRA is received by an employee who is living in his own house or if he does not pay any rent"]
[null,"(c)","Rent paid minus 10% of salary","ii. It is mandatory for employee to report PAN of the landlord to the employer if rent paid is more than Rs. 1,00,000 [Circular No. 08 /2013 dated 10-10-2013]."]
[null,null,"* Salary = Basic + DA (if part of retirement benefit) + Turnover based Commission"]
["10(14)","Children education allowance",null,"Up to Rs. 100 per month per child up to a maximum of 2 children is exempt"]
["10(14)","Hostel expenditure allowance",null,"Up to Rs. 300 per month per child up to a maximum of 2 children is exempt"]
["10(14)","Transport Allowance granted to an employee to meet expenditure for the purpose of commuting between place of residence and place of duty",null,"Rs. 3,200 per month granted to an employee, who is blind or deaf and dumb or orthopedically handicapped with disability of lower extremities"]
["Sec. 10(14)","Allowance granted to an employee working in any transport business to meet his personal expenditure during his duty performed in the course of running of such transport from one place to another place provided employee is not in receipt of daily allowance.",null,"Amount of exemption shall be lower of following: \na) 70% of such allowance; or \nb) Rs. 10,000 per month."]
["10(14)","Conveyance allowance granted to meet the expenditure on conveyance in performance of duties of an office",null,"Exempt to the extent of expenditure incurred for official purposes"]
["10(14)","Travelling allowance to meet the cost of travel on tour or on transfer",null,"Exempt to the extent of expenditure incurred for official purposes"]
["10(14)","Daily allowance to meet the ordinary daily charges incurred by an employee on account of absence from his normal place of duty",null,"Exempt to the extent of expenditure incurred for official purposes"]
["10(14)","Helper/Assistant allowance",null,"Exempt to the extent of expenditure incurred for official purposes"]
["10(14)","Research allowance granted for encouraging the academic research and other professional pursuits",null,"Exempt to the extent of expenditure incurred for official purposes"]
["10(14)","Uniform allowance",null,"Exempt to the extent of expenditure incurred for official purposes"]
["10(7)","Any allowance or perquisite paid or allowed by Government to its employees (an Indian citizen) posted outside India",null,"Fully Exempt"]
["-","Allowances to Judges of High Court/Supreme Court (Subject to certain conditions)",null,"Fully Exempt."]
["10(45)","Following allowances and perquisites given to serving Chairman/Member of UPSC is exempt from tax:",null,"Fully Exempt"]
[null,1," Value of rent free official residence"]
[null,2," Value of conveyance facilities including transport allowance"]
[null,3,"Sumptuary allowance"]
[null,4," Leave travel concession"]
[null,"Allowances paid by the UNO to its employees",null,"Fully Exempt"]
["10(45)","Allowances to Retired Chairman/Members of UPSC (Subject to certain conditions)",null,"Exempt subject to maximum of Rs. 14,000 per month for defraying the services of an orderly and for meeting expenses incurred towards secretarial assistant on contract basis."]
["10(14) read with Rule 2BB","Special compensatory Allowance (Hilly Areas) (Subject to certain conditions and locations)",null,"Amount exempt from tax varies from Rs. 300 to Rs. 7,000 per month."]
["10(14) read with Rule 2BB","Border area, Remote Locality or Disturbed Area or Difficult Area Allowance (Subject to certain conditions and locations)",null,"Amount exempt from tax varies from Rs. 200 to Rs. 1,300 per month."]
[" 10(14) read with Rule 2BB","Tribal area allowance in (a) Madhya Pradesh (b) Tamil Nadu (c) Uttar Pradesh (d) Karnataka (e) Tripura (f) Assam (g) West Bengal (h) Bihar (i) Orissa",null,"Up to Rs. 200 per month is exempt"]
[" 10(14) read with Rule 2BB","Compensatory Field Area Allowance. If this exemption is taken, employee cannot claim any exemption in respect of border area allowance ",null,"Up to Rs. 2,600 per month is exempt (Subject to certain conditions and locations)"]
[" 10(14) read with Rule 2BB","Compensatory Modified Area Allowance. If this exemption is taken, employee cannot claim any exemption in respect of border area allowance",null,"Up to Rs. 1,000 per month is exempt  (Subject to certain conditions and locations)"]
["10(14) read with Rule 2BB","Counter Insurgency Allowance granted to members of Armed Forces operating in areas away from their permanent locations. ",null,"Up to Rs. 3,900 per month is exempt. \nIf this exemption is taken, employee cannot claim any exemption in respect of border area allowance (Subject to certain conditions and locations)"]
["10(14) read with Rule 2BB","Underground Allowance to employees working in uncongenial, unnatural climate in underground mines",null,"Up to Rs. 800 per month is exempt"]
["10(14) read with Rule 2BB","High Altitude Allowance granted to armed forces operating in high altitude areas (Subject to certain conditions and locations)",null,"a) Up to Rs. 1,060 per month (for altitude of 9,000 to 15,000 feet) is exempt"]
[null,null,null,"b) Up to Rs. 1,600 per month (for altitude above 15,000 feet) is exempt"]
["Sec. 10(14) read with Rule 2BB","Highly active field area allowance granted to members of armed forces ",null,"Up to Rs. 4,200 per month is exempt (Subject to certain conditions and locations)"]
["Sec. 10(14) read with Rule 2BB","Island Duty Allowance granted to members of armed forces in Andaman and Nicobar and Lakshadweep group of Island ",null,"Up to Rs. 3,250 per month is exempt (Subject to certain conditions and locations)"]
["10(14)","City Compensatory Allowance",null,"Fully Taxable"]
["10(14)","Fixed Medical Allowance",null,"Fully Taxable"]
["10(14)","Tiffin, Lunch, Dinner or Refreshment Allowance",null,"Fully Taxable"]
["10(14)","Servant Allowance",null,"Fully Taxable"]
["10(14)","Project Allowance",null,"Fully Taxable"]
["10(14)","Overtime Allowance",null,"Fully Taxable"]
["10(14)","Telephone Allowance",null,"Fully Taxable"]
["10(14)","Holiday Allowance",null,"Fully Taxable"]
["10(14)","Any Other Cash Allowance",null,"Fully Taxable"]
["B.","Perquisites"]
["17(2)(i)/(ii)  read with Rule 3(1)","Rent free unfurnished accommodation provided to Central and State Government employees",null,"License fees determined in accordance with rules framed by Government for allotment of houses shall be deemed to be the taxable value of perquisites."]
["17(2)(i)/(ii)  read with Rule 3(1)","Unfurnished rent free accommodation provided to other employees",null,"Taxable value of perquisites"]
[null,"(a)","If house property is owned by the employer, the taxable value of perquisite shall be:"]
[null,"i"," 15% of salary, if population of city where accommodation is provided exceeds 25 lakhs"]
[null,"ii"," 10% of salary, if population of city where accommodation is provided exceeds 10 lakhs but does not exceed 25 lakhs"]
[null,"iii"," 7.5% of salary, if accommodation is provided in any other city"]
[null,"(b)","If house property is taken on lease or rent by the employer, the taxable value of perquisite shall be: i. Lease rent paid or payable by the employer or 15% of the salary, whichever is lower"]
[null,null,"Note: Key point relating to Salary in this purpose"]
[null,null,"*Salary includes:","But does not include"]
[null,null,"(a) Basic Pay, (b) Dearness Allowance (only to the extent it forms part of retirement benefit salary),(c) Bonus,(d) Commission,(e) All other allowances (only taxable portion),(f) Any monetary payment which is chargeable to tax","(a) Value of any perquisite, (b) Employer’s contribution to PF,(c )  Benefits received at the time of retirement like gratuity, pension etc."]
[null,null,"Note: Other key Points"]
[null,null,"1) Rent free accommodation is not chargeable to tax if provided in remote area."]
[null,null,"2) Rent free accommodation provided to High Court or Supreme Court Judges, Union Ministers, Leader of Opposition in Parliament, an official in Parliament and Serving Chairman and members of UPSC is tax free perquisite."]
[null,null," 3) The value so determined shall be reduced by the amount of rent, if any,  recovered from the employee."]
[null,null,"4) If employee is transferred and retain property at both the places, the taxable value of perquisites for initial period of 90 days shall be determined with reference to only one accommodation (at the option of the assessee). The other one will be tax free. However after 90 days, taxable value of perquisites shall be charged with reference to both the accommodations."]
["17(2)(i)/(ii)  read with Rule 3(1)","Rent free furnished accommodation-Taxable value of perquisites shall be computed in following manner:"]
[null,"(a)"," Taxable value of perquisite assuming accommodation to be provided to the employee is unfurnished"]
[null,"(b)"," Add: 10% of original cost of furniture and fixtures (if these are owned by the employer) or actual higher charges paid or payable (if these are taken on rent by the employer)."]
[null,"(c)"," Less: The value so determined shall be reduced by the amount of rent, if any, recovered from the employee"]
["17(2)(i)/(ii)  read with Rule 3(1)","Accommodation provided in a hotel-Taxable value of perquisite shall be lower of following:"]
[null,"(a)","Actual charges paid or payable by the employer to such hotel; or"]
[null,"(b)","24% of salary"]
[null,null,"Hotel accommodation will not be chargeable to tax if : a) It is provided for a total period not exceeding in aggregate 15 days in the financial year; and b) Such accommodation in hotel is provided on employee’s transfer from one place to another place."]
[]
[]
["17(2)(viii) read with Rule 3(2)","Motor Car / Other Conveyance-Taxable value of perquisites (Motor Car (taxable only in case of specified employees  except when car owned by the employee is used by him or members of his household wholly for personal purposes and for which reimbursement is made by the employer)\n\n )"]
["17(2)(iv)","Any sum paid by employer in respect of any obligation of an employee",null,"Fully Taxable"]
["17(2)(viii) read with Rule 3(3)","Services of a domestic servant including sweeper, gardener, watchmen or personal attendant (taxable only in case of specified employee ",null,"Taxable value of perquisite shall be salary paid or payable by the employer for such services less any amount recovered from the employee."]
[" 17(2)(viii) read with Rule 3(4)","Supply of gas, electricity or water for household purposes",null,"Taxable value of perquisites:"]
[null,"➢"," Manufacturing cost per unit incurred by the employer., if provided from resources owned by the employer;"]
[null,"➢ ","Amount paid by the employer, if purchased by the employer from outside agency"]
[null,null,"Note:"]
[null,null,"1. Any amount recovered from the employee shall be deducted from the taxable value of perquisite."]
[null,null,"2. Taxable in case of specified employees only [See note 4]"]
["17(2)(viii) read with Rule 3(5)","Education Facilities",null,"Taxable value of perquisites (See Note 2 below)"]
["17(2)(viii)read with Rule 3(6)","Transport facilities provided by the employer engaged in carriage of passenger or goods (except Airlines or Railways)",null,"Value at which services are offered by the employer to the public less amount recovered from the employee shall be a taxable perquisite"]
["17(2)(v)","Amount payable by the employer to effect an insurance on life of employee or to effect a contract for an annuity",null,"Fully Taxable"]
["17(2)(vi) read with Rule 3(8)/3(9)","ESOP/ Sweat Equity Shares",null,"Fair Market value of shares or securities on the date of exercise of option by the assessee less amount recovered from the employee in respect of such shares shall be the taxable value of perquisites."]
[null,"Fair Market Value shall be determined as follows:"]
[null,"(a)"," In case of listed Shares: Average of opening and closing price as on date of exercise of option (Subject to certain conditions and circumstances)"]
[null,"(b)"," In case of unlisted shares/ security other than equity shares: Value determined by a Merchant Banker as on date of exercise of option or an earlier date, not being a date which is more than 180 days earlier than the date of exercise of the option."]
["17(2)(vii)","Employer’s contribution towards superannuation fund",null,"Taxable in the hands of employee to the extent such contribution exceeds Rs.1,50,000"]
["17(2)(viii) read with Rule 3(7)(i)","Interest free loan or Loan at concessional rate of interest",null,"Interest free loan or loan at concessional rate of interest given by an employer to the employee (or any member of his household) is a perquisite chargeable to tax in the hands of all employees on following basis:"]
[null,"(a)"," Find out the “maximum outstanding monthly balance” (i.e. the aggregate outstanding balance for each loan as on the last day of each month);"]
[null,"(b)"," Find out rate of interest charged by the SBI as on the first day of relevant previous year in respect of loan for the same purpose advanced by it;"]
[null,"(c)","Calculate interest for each month of the previous year on the outstanding amount (mentioned in Step 1) at the rate of interest given in Step 2"]
[null,"(d)"," From the total interest calculated for the entire previous year (step 3), deduct interest actually recovered, if any, from employee"]
[null,"(e)"," The balance amount (Step 3-Step 4) is taxable value of perquisite"]
[null,"Nothing is taxable if:"]
[null,"i"," Loan in aggregate does not exceed Rs. 20,000; or"]
[null,"ii"," Loan is provided for treatment of specified diseases (Rule 3A) like neurological diseases, Cancer, AIDS, Chronic renal failure, Hemophilia (specified diseases). However, exemption is not applicable to so much of the loan as has been reimbursed to the employee under any medical insurance scheme."]
["17(2)(viii)    read with Rule 3(7)(ii)","Facility of travelling, touring and accommodation availed of by the employee or any member of his household for any holiday",null,"a) Taxable value of perquisite shall be expenditure incurred by the employer less amount recovered from employee."]
[null,null,null,"b) Where such facility is maintained by the employer, and is not available uniformly to all employees, the value of benefit shall be taken to be the value at which such facilities are offered by other agencies to the public."]
["17(2)(viii) read with Rule 3(7)(iii)","Free food and beverages provided to the employee"]
[null,1,"Fully Taxable:","Free meals in excess of Rs. 50 per meal less amount paid by the employee shall be a taxable perquisite"]
[null,2," Exempt from tax:","Following free meals shall be exempt from tax:"]
[null,"(a)","Food and non-alcoholic beverages provided during working hours in remote area or in an offshore installation;"]
[null,"(b)","Tea, Coffee or Non-Alcoholic beverages and Snacks during working hours are tax free perquisites;"]
[null,"(c)","Food in office premises or through non-transferable paid vouchers usable only at eating joints provided by an employer is not taxable, if cost to the employer is Rs. 50(or less) per meal."]
["17(2)(viii) read with Rule 3(7)(iv)","Gift or Voucher or Coupon on ceremonial occasions or otherwise provided to the employee",null,"a) Gifts in cash or convertible into money (like gift cheque) are fully taxable"]
[null,null,null,"b) Gift in kind up to Rs.5,000 in aggregate per annum would be exempt, beyond which it would be taxable."]
["17(2)(viii)  read with Rule 3(7)(v)","Credit Card"]
[null,"(a)"," Expenditure incurred by the employer in respect of credit card used by the employee or any member of his household less amount recovered from the employee is a taxable perquisite"]
[null,"(b)"," Expenses incurred for official purposes shall not be a taxable perquisite provided complete details in respect of such expenditure are maintained by the employer"]
["17(2)(viii) read with Rule 3(7)(vi)","Free Recreation/ Club Facilities"]
[null,"(a)","Expenditure incurred by the employer towards annual or periodical fee etc. (excluding initial fee to acquire corporate membership) less amount recovered from the employee is a taxable perquisite"]
[null,"(b)"," Expenses incurred on club facilities for the official purposes are exempt from tax."]
[null,"(c)"," Use of health club, sports and similar facilities provided uniformly to all employees shall be exempt from tax."]
["17(2)(viii) read with Rule 3(7)(vii)","Use of movable assets of the employer by the employee is a taxable perquisite",null,"Taxable value of perquisites"]
[null,"(a)","Use of Laptops and Computers:"," Nil"]
[null,"(b)"," Movable asset other than Laptops, computers and Motor Car*: ","10% of original cost of the asset (if asset is owned by the employer) or actual higher charges  incurred by the employer (if asset is taken on rent) lessamount recovered from employee."]
[null,null,"Motor Car (taxable only in case of specified employees [See note 4] except when car owned by the employee is used by him or members of his household wholly for personal purposes and for which reimbursement is made by the employer)"]
["S. No.",null,"Engine Capacity up to 1600 cc","Engine Capacity above 1600 cc"]
[1,"Motor Car is owned or hired by the employer-"]
[null,1.1000000000000001,"Where maintenances and running expenses including remuneration of the chauffeur are met or reimbursed by the employer."]
[null,"1.1-A","Used exclusively for the personal purposes of the employee or any member of his household."]
[null,null,"Fully exempt subject to maintenance of specified documents","Fully exempt subject to maintenance of specified documents"]
[null,"1.1-B","Used exclusively for the personal purposes of the employee or any member of his household."]
[null,null,"Actual amount of expenditure incurred by the employer on the running and maintenance of motor car including remuneration paid by the employer to the chauffeur and increased by the amount representing normal wear and tear of the motor car at 10% per annum of the cost of vehicle less any amount charged from the employee for such use is taxable value of perquisite."]
[null,"1.1-C","The motor car is used partly in the performance of duties and partly for personal purposes of the employee or any member of his household."]
[null,null,"Rs. 1,800 per month (plus Rs. 900 per month, if chauffeur is also provided to run the motor car) shall be taxable value of perquisite","Rs. 2,400 per month (plus Rs. 900 per month, if chauffeur is also provided to run the motor car) shall be taxable value of perquisite"]
[null,1.2,"Where maintenances and running expenses are met by the employee."]
[null,"1.2-A","Used wholly and exclusively in the performance of official duties."]
[null,null,"Not a perquisite, hence, not taxable","Not a perquisite, hence, not taxable"]
[null,"1.2-B","Used exclusively for the personal purposes of the employee or any member of his household"]
[null,null,"Expenditure incurred by the employer (i.e. hire charges, if car is on rent or normal wear and tear at 10% of actual cost of the car, if car is owned by the employer) plus salary of chauffeur if paid or payable by the employer minus amount recovered from the employee."]
[null,"1.2-C","The motor car is used partly in the performance of duties and partly for personal purposes of the employee or any member of his household"]
[null,null,"Rs. 600 per month (plus Rs. 900 per month, if chauffeur is also provided to run the motor car) shall be taxable value of perquisite","Rs. 900 per month (plus Rs. 900 per month, if chauffeur is also provided to run the motor car) shall be taxable value of perquisite"]
[2,"Motor Car is owned by the employee"]
[null,2.1,"Where maintenances and running expenses including remuneration of the chauffeur are met or reimbursed by the employer."]
[null,"2.1-A","The reimbursement is for the use of the vehicle wholly and exclusively for official purposes"]
[null,null,"Fully exempt subject to maintenance of specified documents","Fully exempt subject to maintenance of specified documents"]
[null,"2.1-B","The reimbursement is for the use of the vehicle exclusively for the personal purposes of the employee or any member of his household (taxable in case of specified employee as well as non-specified employee)"]
[null,null,"Actual expenditure incurred by the employer minus amount recovered from the employee","Actual expenditure incurred by the employer minus amount recovered from the employee"]
[null,"2.1-C","The reimbursement is for the use of the vehicle partly for official purposes and partly for personal purposes of the employee or any member of his household."]
[null,null,"Actual expenditure incurred by the employer minus Rs. 1800 per month and Rs. 900 per month if chauffer is also provided minusamount recovered from employee shall be taxable value of perquisite.","Actual expenditure incurred by the employer minus Rs. 2400 per month and Rs. 900 per month if chauffer is also provided minusamount recovered from employee shall be taxable value of perquisite."]
[3,"Where the employee owns any other automotive conveyance and actual running and maintenance charges are met or reimbursed by the employer"]
[null,3.1,"Reimbursement for the use of the vehicle wholly and exclusively for official purposes;"]
[null,null,"Fully exempt subject to maintenance of specified documents","Fully exempt subject to maintenance of specified documents"]
[null,3.2,"Reimbursement for the use of vehicle partly for official purposes and partly for personal purposes of the employee."]
[null,null,"Actual expenditure incurred by the employer as reduced by Rs. 900 per month","Not Applicable"]
["17(2)(viii) read with Rule 3(7)(viii)","Transfer of movable assets by an employer to its employee",null,"Taxable value of perquisites"]
[null,"(a)"," Computers, Laptop and Electronics items: Actual cost of asset less depreciation at 50% (using reducing balance method) for each completed year of usage by employer less amount recovered from the employee"]
[null,"(b)","Motor Car: Actual cost of asset less depreciation at 20% (using reducing balance method) for each completed year of usage by employer less amount recovered from the employee"]
[null,"(c)"," Other movable assets: Actual cost of asset less depreciation at 10% (on SLM basis) for each completed year of usage by employer less amount recovered from the employee."]
["17(2)(viii) read with Rule 3(7)(ix)","Any other benefit or amenity extended by employer to employee",null,"Taxable value of perquisite shall be computed on the basis of cost to the employer (under an arm’s length transaction) less amount recovered from the employee."]
[null,null,"However, expenses on telephones including a mobile phone incurred by the employer on behalf of employee shall not be treated as taxable perquisite."]
["10(10CC)","Tax paid by the employer on perquisites (not provided for by way of monetary payments) given to employee",null,"Fully exempt"]
["10(5)","Leave Travel Concession or Assistance (LTC/LTA), extended by an employer to an employee for going anywhere in India along with his family*",null,"The exemption shall be limited to fare for going anywhere in India along with family twice in a block of four years:"]
[null,null,"*Family includes spouse, children and dependent brother/sister/parents. However, family doesn’t include more than 2 children of an Individual born on or after 01-10-1998.","• Where journey is performed by Air - Exemption up to Air fare of economy class in the National Carrier by the shortest route"]
[null,null,"(Subject to certain conditions)"]
[null,null,"• Where journey is performed by Rail - Exemption up to air-conditioned first class rail fare by the shortest route"]
[null,null,"• If places of origin of journey and destination are connected by rail but the journey is performed by any other mode of transport - Exemption up to air-conditioned first class rail fare by the shortest route."]
[null,null,"• Where the places of origin of journey and destination are not connected by rail:"]
[null,null,"* Where a recognized public transport system exists - Exemption up to first Class or deluxe class fare by the shortest route"]
[null,null,"* Where no recognized public transport system exists - Exemption up to air conditioned first class rail fare by shortest route."]
[null,null,"Notes:","i. Two journeys in a block of 4 calendar years is exempt"]
[null,null,null,"ii. Taxable only in case of Specified Employees [See note 4]"]
["Proviso to section 17(2)","Medical facilities in India"]
[null,"(a)","Expense incurred or reimbursed by the employer for the medical treatment of the employee or his family (spouse and children, dependent - parents, brothers and sisters) in any of the following hospital is not chargeable to tax in the hands of the employee:"]
[null,"i","Hospital maintained by the employer."]
[null,"ii"," Hospital maintained by the Government or Local Authority or any other hospital approved by Central Government"]
[null,"iii","Hospital approved by the Chief Commissioner having regard to the prescribed guidelines for treatment of the prescribed diseases."]
[null,"(b)","Medical insurance premium paid or reimbursed by the employer is not chargeable to tax."]
["Proviso to section 17(2)","Medical facilities outside India",null,"Any expenditure incurred or reimbursed by the employer for medical treatment of the employee or his family member outside India is exempt to the extent of following (subject to certain condition):"]
[null,"(a)","Expenses on medical treatment - exempt to the extent permitted by RBI."]
[null,"(b)","Expenses on stay abroad for patient and one attendant - exempt to the extent permitted by RBI."]
[null,"(c)","Expenditure incurred on travelling of patient and one attendant- exempt, if Gross Total Income (before including the travel expenditure) of the employee, does not exceed Rs. 2,00,000."]
["C","Deduction from salary"]
["16(ia)","Standard Deduction",null,"Rs. 50,000 or the amount of salary, whichever is lower (Any salaried person & pensioners)"]
["16 (ii)","Entertainment Allowance received by the Government employees (Fully taxable in case of other employees)",null,"Least of the following is exempt from tax:"]
[null,null,null,"a) Rs 5,000"]
[null,null,null,"b) 1/5th of salary (excluding any allowance, benefits or other perquisite)"]
[null,null,null,"c) Actual entertainment allowance received"]
["16(iii)","Employment Tax/Professional Tax.",null,"Amount actually paid during the year. However, if professional tax is paid by the employer on behalf of its employee than it is first included in the salary of the employee as a perquisite and then same amount is allowed as deduction."]
["D.","Retirement Benefits"]
[":","Leave Encashment"]
["10(10AA)","Encashment of unutilized earned leave at the time of retirement of Government employees",null,"Fully Exempt"]
["10(10AA)","Encashment of unutilized earned leave at the time of retirement of other employees (not being a Government employee)",null,"Least of the following shall be exempt from tax:"]
[null,null,null,"a) Amount actually received"]
[null,null,null,"b) Unutilized earned leave* X Average monthly salary"]
[null,null,null,"c) 10 months Average Salary**"]
[null,null,null,"d) Rs. 3,00,000"]
[null,null,null,"* While computing unutilized earned leave, earned leave entitlements cannot exceed 30 days for each completed year of service rendered to the current employer"]
[null,null,null,"** Average salary = Average Salary*** of last 10 months immediately preceding the retirement"]
[null,null,null,"***Salary = Basic Pay + DA (to the extent it forms part of retirement benefits)+ turnover based commission"]
[":","Retrenchment Compensation"]
["10(10B)","Retrenchment Compensation received by a workman under the Industrial Dispute Act, 1947 (Subject to certain conditions).",null,"Least of the following shall be exempt from tax:"]
[null,null,null,"a) Amount calculated as per section 25F(b)of the Industrial Disputes Act, 1947;"]
[null,null,null,"b) Rs. 5,00,000; or"]
[null,null,null,"c) Amount actually received"]
[null,null,null,"Note:"]
[null,null,null,"i. Relief under Section 89(1) is available"]
[null,null,null,"ii. 15 days average pay for each completed year of continuous service or any part thereof in excess of 6 months is to be adopted under section 25F(b) of the Industrial Disputes Act,1947"]
[":","Gratuity"]
["10(10)(i)","Gratuity received by Government Employees (Other than employees of statutory corporations)",null,"Fully Exempt"]
["10(10)(ii)","Death -cum-Retirement Gratuity received by other employees who are covered under Gratuity Act, 1972 (other than Government employee) (Subject to certain conditions).",null,"Least of following amount is exempt from tax:"]
[null,null,null," 1. (*15/26) X Last drawn salary** X completed year of service or part thereof in excess of 6 months."]
[null,null,null," 2. Rs. 20,00,000"]
[null,null,null," 3. Gratuity actually received."]
[null,null,null,"*7 days in case of employee of seasonal establishment."]
[null,null,null,"** Salary = Last drawn salary including DA but excluding any bonus, commission, HRA, overtime and any other allowance, benefits or perquisite"]
["10(10)(iii)","Death -cum-Retirement Gratuity received by other employees who are not covered under Gratuity Act, 1972 (other than Government employee) (Subject to certain conditions).",null,"Least of following amount is exempt from tax:"]
[null,null,null,"1. Half month’s Average Salary* X Completed years of service"]
[null,null,null,"2. Rs. 20,00,000"]
[null,null,null,"3. Gratuity actually received."]
[null,null,null,"*Average salary = Average Salary of last 10 months immediately preceding the month of retirement"]
[null,null,null,"** Salary = Basic Pay + DA (to the extent it forms part of retirement benefits)+ turnover based commission"]
[":","Pension"]
[null,"Pension received from United Nation Organization by the employee of his family members",null,"Fully Exempt"]
["10(10A)(i)","Commuted Pension received by an employee of Central Government, State Government, Local Authority Employees and Statutory Corporation",null,"Fully Exempt"]
["10(10A)(ii)","Commuted Pension received by other employees who also receive gratuity",null,"1/3 of full value of commuted pension will be exempt from tax"]
["10(10A)(iii)","Commuted Pension received by other employees who do not receive any gratuity",null,"1/2 of full value of commuted pension will be exempt from tax"]
["10(19)","Family Pension received by the family members of Armed Forces",null,"Fully Exempt"]
["57(iia)","Family pension received by family members in any other case",null,"33.33% of Family Pension subject to maximum of Rs. 15,000 shall be exempt from tax"]
[null,"Voluntary Retirement"]
["10(10C)","Amount received on Voluntary Retirement or Voluntary Separation (Subject to certain conditions)",null,"Least of the following is exempt from tax:"]
[null,null,null,"1) Actual amount received as per the guidelines i.e. least of the following"]
[null,null,null,"a) 3 months salary for each completed year of services"]
[null,null,null,"b) Salary at the time of retirement X No. of months of services left for retirement; or"]
[null,null,null,"2) Rs. 5,00,000"]
[":","Provident Fund"]
[null,"Employee’s Provident Fund",null,"For taxability of contribution made to various employee’s provident fund and interest arising thereon "]
[":","National Pension System (NPS)"]
["10(12A)/\n10(12B)","National Pension System",null,"Any payment from the National Pension System Trust to an assessee on closure of his account or on his opting out of the pension scheme referred to in section 80CCD, to the extent it does not exceed 40% of the total amount payable to him at the time of such closure or his opting out of the scheme."]
[null,null,null,"Note: Partial withdrawal from NPS shall be exempt to the extent of 25% of amount of contributions made by the employee."]
[":","Arrear of Salary and relief under section 89(1)"]
[15,"Arrear of salary and advance salary",null,"Taxable in the year of receipt. However relief under section 89 is available"]
[89,"Relief under Section 89",null,"If an individual receives any portion of his salary in arrears or in advance or receives profits in lieu of salary, he can claim relief as per provisions of section 89 read with rule 21A"]
["F.","Other Benefits"]
["-","Lump-sum payment made gratuitously or by way of compensation or otherwise to widow or other legal heirs of an employee who dies while still in active service [Circular No. 573, dated 21-08-1990]",null,"Fully exempt in the hands of widow or other legal heirs of employee"]
["-","Ex-gratia payment to a person (or legal heirs) by Central or State Government, Local Authority or Public Sector Undertaking consequent upon injury to the person or death of family member while on duty [Circular No. 776, dated 08-06-1999]",null,"Fully exempt in the hands of individual or legal heirs"]
["-","Salary received from United Nation Organization [Circular No. 293, dated 10-02-1981]",null,"Fully exempt"]
["10(6)(ii)","Salary received by foreign national as an officials of an embassy, high commission, legation, consulate or trade representation of a foreign state",null,"Fully exempt if corresponding official in that foreign country enjoys a similar exemption"]
["10(6)(vi)","Remuneration received by non-resident foreign citizen as an employee of a foreign enterprise for services rendered in India, if:",null,"Fully exempt"]
[null,"(a)"," Foreign enterprise is not engaged in any trade or business in India"]
[null,"(b)"," His stay in India does not exceed in aggregate a period of 90 days in such previous year"]
[null,"(c )"," Such remuneration is not liable to deducted from the income of employer chargeable under this Act"]
["10(6)(viii)","Salary received by a non-resident foreign national for services rendered in connection with his employment on a foreign ship if his total stay in India does not exceed 90 days in the previous year.",null,"Fully exempt"]
["-","Salary and allowances received by a teacher / professor from SAARC member state (Subject to certain conditions).",null,"Fully exempt"]
[2," Educational Facilities"]
["Taxable only in the hands of specified employees"]
["Facility extended to",null,"Value of perquisite"]
[null,null,"Provided in the school owned by the employer","Provided in any other school"]
["Children",null,"Cost of such education in similar school less Rs. 1,000 per month per child (irrespective of numbers of children) less amount recovered from employee","Amount incurred less amount recovered from employee (an exemption of Rs. 1,000 per month per child is allowed)"]
["Other family member",null,"Cost of such education in similar school less amount recovered from employee","Cost of such education incurred"]
[2.1,"Other Educational Facilities"]
["Particulars",null,null,"Taxable Value of Perquisites"]
["Reimbursement of school fees of children or family member of employees",null,null,"Fully taxable"]
["Free educational facilities/ training of employees",null,null,"Fully exempt"]
[3," Employees Provident Fund"]
["Tax treatment in respect of contributions made to and payment from various provident funds are summarized in the table given below:"]
["Statutory provident fund"]
["Employers contribution to provident fund",null,null,"Fully Exempt"]
["Deduction under section 80C on employees contribution",null,null,"Available"]
["Interest credited to provident fund",null,null,"Fully Exempt"]
["Payment received at the time of retirement or termination of service",null,null,"Fully Exempt"]
["Recognized provident fund"]
["Employers contribution to provident fund",null,null,"Exempt only to the extent of 12% of salary*"]
["Deduction under section 80C on employees contribution",null,null,"Available"]
["Interest credited to provident fund",null,null,"Exempt only to the extent rate of interest does not exceed 9.5%"]
["Payment received at the time of retirement or termination of service",null,null,"Fully Exempt (Subject to certain conditions and circumstances)"]
["Unrecognized provident fund"]
["Employers contribution to provident fund",null,null,"Fully Exempt"]
["Deduction under section 80C on employees contribution",null,null,"Not Available"]
["Interest credited to provident fund",null,null,"Fully Exempt"]
["Payment received at the time of retirement or termination of service",null,null,"Fully Taxable (except employee’s contribution)"]
["Public provident fund"]
["Employers contribution to provident fund",null,null,"-"]
["Deduction under section 80C on employees contribution",null,null,"Available"]
["Interest credited to provident fund",null,null,"Fully Exempt"]
["Payment received at the time of retirement or termination of service",null,null,"Fully Exempt"]
["Key points"]
["* Salary = Basic Pay + Dearness Allowance (to the extent it forms part of retirement benefits) + turnover based commission"]
["Payment from recognized provident fund shall be exempt in the hands of employees in following circumstances:"]
["(a)","If employee has rendered continue service with his employer (including previous employer, when PF account is transferred to current employer) for a period of 5 years or more"]
[]
["(b)"," If employee has been terminated because of certain reasons which are beyond his control (ill health, discontinuation of business of employer, etc.)"]
[]
[3," Specified Employee"]
["The following employees are deemed as specified employees:"]
[" 1) ","A director-employee"]
[" 2)"," An employee who has substantial interest (i.e. beneficial owner of equity shares carrying 20% or more voting power) in the employer-company"]
[" 3)"," An employee whose monetary income* under the salary exceeds Rs.50,000"]
[null,"*Monetary Income means Income chargeable under the salary but excluding perquisite value of all non-monetary perquisites"]

{"sheet":"Treat_OS_2021","index":55,"n_rows":115,"n_cols":8,"rows_kept":115,"cut":false,"hidden":false,"merged":[[112,1,112,2],[112,3,112,9],[113,1,113,2],[113,3,113,9],[114,1,114,2],[114,3,114,9],[109,1,109,2],[109,3,109,9],[110,1,110,2],[110,3,110,9],[111,1,111,2],[111,3,111,9],[105,0,106,0],[105,1,106,1],[105,2,106,5],[105,6,106,9],[107,1,107,9],[108,1,108,2],[108,3,108,9],[100,0,102,0],[100,1,102,1],[100,2,102,5],[100,6,102,9],[103,0,104,0],[103,1,104,1],[103,2,104,5],[103,6,104,9],[94,0,96,0],[94,1,96,1],[94,2,96,5],[94,6,96,9],[97,0,99,0],[97,1,99,1],[97,2,99,5],[97,6,99,9],[86,0,89,0],[86,1,89,1],[86,2,89,5],[86,6,89,9],[90,0,93,0],[90,1,93,1],[90,2,93,5],[90,6,93,9],[80,1,80,9],[81,1,81,9],[82,1,82,9],[83,1,83,9],[84,0,84,9],[85,2,85,5],[85,6,85,9],[74,1,74,9],[75,1,75,9],[76,1,76,9],[77,1,77,9],[78,1,78,9],[79,1,79,9],[68,1,68,9],[69,0,70,0],[69,1,70,9],[71,1,71,9],[72,0,73,0],[72,1,73,9],[61,1,61,9],[62,0,63,9],[64,1,64,9],[65,1,65,9],[66,1,66,9],[67,1,67,9],[54,1,54,9],[55,0,56,0],[55,1,56,9],[57,1,57,9],[58,0,60,0],[58,1,58,9],[59,1,60,9],[48,0,49,0],[48,1,49,9],[50,0,51,0],[50,1,51,9],[52,0,53,0],[52,1,53,9],[44,0,44,1],[44,2,44,9],[45,0,46,0],[45,1,46,9],[47,0,47,1],[47,2,47,9],[35,0,37,0],[35,1,37,9],[38,0,40,0],[38,1,40,9],[41,0,43,0],[41,1,43,9],[27,0,28,0],[27,1,28,9],[29,0,30,0],[29,1,30,9],[31,0,34,0],[31,1,32,9],[33,1,33,9],[34,1,34,9],[20,0,21,0],[20,1,21,9],[22,0,23,0],[22,1,23,9],[24,0,26,0],[24,1,26,9],[17,1,17,9],[18,0,19,0],[18,1,19,9],[6,0,6,9],[7,1,7,9],[8,0,12,0],[8,1,8,9],[9,1,12,1],[9,2,12,9],[0,0,0,6],[0,7,0,9],[1,0,1,13],[2,1,2,9],[3,0,4,9],[5,1,5,9],[13,0,14,0],[13,1,14,9],[15,0,16,0],[15,1,16,9]]}
["Treatment_of_Income_from_Different_Sources (2020-21)",null,null,null,null,null,null,"Home"]
[]
["V. ","Income from Other Sources"]
["Any income which is not chargeable to tax under any other heads of income and which is not to be excluded from the total income shall be chargeable to tax as residuary income under the head “Income from Other Sources”."]
[]
["A ","Basis of Charge [Sec. 56]:"]
["Income chargeable to tax under the head “Income from other sources” shall include following:"]
["S. No.","Nature of income taxable as residuary income"]
[1,"Dividends"]
[null,"Note:","Dividend received from domestic company shall be exempt from tax under Section 10(34) if it is chargeable to dividend distribution tax under Section 115-O. However, as per section 115BBDA (as inserted by Finance Act, 2016), in the case of resident individual/HUF/firm, dividend shall be chargeable to tax at the rate of 10% if aggregate amount of dividend received during the year exceeds Rs. 10,00,000."]
[]
[]
[]
[2,"Income by way of winnings from lotteries, crossword puzzles, races including horse races, card games, gambling or betting of any form or nature whatsoever"]
[]
[3,"Any sum received by an employer from his employees as contribution towards PF/ESI/ Superannuation Fund etc., if same is not deposited in the relevant fund and it is not taxable under the head ‘Profits and Gains from Business or Profession’."]
[]
[4,"Interest on securities, if not taxable under the head ‘Profits and Gains of Business or Profession’"]
[5,"Income from machinery, plant or furniture belonging to taxpayer and let on hire, if income is not chargeable to tax under the head ‘Profits and Gains of Business or Profession’"]
[]
[6,"Composite rental income from letting of plant, machinery or furniture with buildings, where such letting is inseparable and such income is not taxable under the head ‘Profits and Gains of Business or Profession’"]
[]
[7,"Any sum received under Keyman Insurance Policy (including bonus), if not taxable under the head ‘Profits and Gains of Business or Profession’ or under the head ‘Salaries’"]
[]
[8,"In the following cases, any sum of money or property received by an individual or HUF from any person (except from relatives or member of HUF or in given circumstances, see note 1) shall be taxable under the head ‘Income from other sources’:"]
[]
[]
["a)"," If any sum is received without consideration in excess of Rs. 50,000 during the previous year, the whole amount shall be chargeable to tax;"]
[]
["b)"," If an immovable property is received without consideration and the stamp duty value exceeds Rs. 50,000, the stamp duty value of such property shall be chargeable to tax;"]
[]
["c) ","If immovable property is received for consideration which is less than the stamp duty value of property by higher of following amount the difference is chargeable to tax:"]
[]
[null,"  (i)  the amount of Rs. 50,000"]
[null,"  (ii)  the amount equal to 5% of consideration."]
["d)","  If movable properties* is received without consideration and the aggregate fair market value of such properties exceeds Rs. 50,000, the whole of aggregate fair market value of such properties shall be chargeable to tax"]
[]
[]
["e)","  If movable properties is received for consideration which is less than the aggregate fair market value of properties by an amount exceeding Rs. 50,000, the difference between the aggregate fair market value and the consideration is chargeable to tax."]
[]
[]
[9,"If shares in a closely held company are received by a firm or another closely held company from any person without consideration or for inadequate consideration, the aggregate fair market value of such shares as reduced by the consideration paid, if any, shall be chargeable to tax."]
[]
[]
["Note: ",null,"Nothing would be chargeable to tax if taxable amount doesn’t exceed Rs. 50,000."]
[10,"If a closely held public company receives any consideration for issue of shares which exceed the fair market value of such shares, the aggregate consideration received for such shares as reduced by its fair market value shall be chargeable to tax."]
[]
["Note: ",null,"This provision is not applicable in the following cases:"]
["a)"," Where the consideration for issue of shares is received by a venture capital undertaking from a venture capital company or venture capital fund."]
[]
["b)"," Where the consideration for issue of shares is received by company from class or classes of person as notified by the Government."]
[]
["10A.","Any compensation received by a person in connection with the termination of his employment or modification of terms and conditions relating thereto."]
[]
[11,"Interest received on compensation or enhanced compensation"]
[12,"Any sum of money received as an advance or otherwise in the course of negotiations for transfer of a capital asset shall be charged to tax under this head, if:"]
[]
["a)"," Such sum is forfeited; and"]
["b) ","The negotiations do not result in transfer of such capital asset."]
[null,"* ‘Movable property’ shall include shares, securities, jewellery, archaeological collection, drawings, paintings, sculptures, any work of art or bullion etc."]
[]
["B"," Gifts not chargeable to tax [Sec. 56(2)(vii)]"]
["Any sum of money or property received by any person [on or after 01-04-2017] in the following circumstances shall not be chargeable to tax:"]
[]
["a) ","Gifts received from relatives;"]
["b) ","Gifts received by an individual on occasion of his/her marriage;"]
["c) ","Gifts received by way of Inheritance/will;;"]
["d) ","Gifts received in contemplation of death of the payer;"]
["e) ","Gifts received from any local authority;"]
["f) ","Gifts received from any fund, foundation, university, educational institution, hospital, medical institution, any trust or institution referred to in Section 10(23C);"]
[]
["g)"," Gifts received from any trust or institution registered under section 12A/12AA."]
[" h) ","Share received as a consequences of demerger or amalgamation of a company under clause (vid) or clause (vii) of section 47, respectively."]
[]
[" i)"," Share received as a consequences of business reorganization of a co-operative bank under section 47(vicb)"]
[null,"** ‘Relative’ shall mean:"]
[1,"Spouse of the individual"]
[2," Brother or sister of the individual"]
[3,"Brother or sister of the spouse of the individual"]
[4," Brother or sister of either of the parents of the individual"]
[5," Any lineal ascendant or descendant of the individual"]
[6," Any lineal ascendant or descendant of spouse of the individual"]
[7," Spouse of the person referred in point 2-6 above"]
["C ","Deductions [Sec. 57]:"]
["The following expenditures are allowed as deductions from income chargeable to tax under the head ‘Income from Other Sources’:"]
["S.N.","Section","Nature of Income",null,null,null,"Deductions allowed"]
[1,"57(i)","Dividend or Interest on securities",null,null,null,"Any reasonable sum paid by way of commission or remuneration to banker or any other person for purpose of realizing dividend (other than dividends referred to in section 115-O) or interest on securities"]
[]
[]
[]
[2,"57(ia)","Employee’s contribution towards Provident Fund, Superannuation Fund, ESI Fund or any other fund setup for the welfare of such employees",null,null,null,"If employees’ contribution is credited to their account in relevant fund on or before the due date"]
[]
[]
[]
[3,"57(ii)","Rental income letting of plant, machinery, furniture or building",null,null,null,"Rent, rates, taxes, repairs, insurance and depreciation etc."]
[]
[]
[4,"57(iia)","Family Pension",null,null,null,"1/3rd of family pension subject to maximum of Rs. 15,000."]
[]
[]
[5,"57(iii)","Any other income",null,null,null,"Any other expenditure (not being capital expenditure) expended wholly and exclusively for earning such income"]
[]
[]
[6,"57 (iv)","Interest on compensation or enhanced compensation",null,null,null,"50% of such interest (subject to certain conditions)"]
[]
[7,"58(4)Proviso","Income from activity of owning and maintaining race horses.",null,null,null,"All expenditure relating to such activity."]
[]
["D","Expenses not deductible [Section 58]:"]
["S.N.","Section",null,"Nature of Income"]
[1,"58(1)(a)(i)",null,"Personal expenses"]
[2,"58(1)(a)(ii)",null,"Interest chargeable to tax which is payable outside India on which tax has not been paid or deducted at source"]
[3,"58(1)(a)(iii)",null,"‘Salaries’ payable outside India on which no tax is paid or deducted at source"]
[4,"58(1A)",null,"Wealth-tax"]
[5,"58(2)",null,"Expenditure of the nature specified in section 40A"]
[6,"58(4)",null,"Expenditure in connection with winnings from lotteries, crossword puzzles, races, games, gambling or betting"]

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

{"sheet":"Treat_HR_2021)","index":57,"n_rows":135,"n_cols":13,"rows_kept":135,"cut":false,"hidden":false,"merged":[[4,0,4,13],[5,1,5,13],[6,1,6,13],[7,1,7,13],[8,1,8,13],[9,0,9,13],[0,9,0,10],[0,11,0,13],[1,0,1,13],[2,1,2,13],[3,1,3,13],[0,0,0,8],[10,1,10,11],[10,12,10,13],[11,0,16,0],[11,1,11,11],[11,12,11,13],[12,1,12,11],[12,12,12,13],[13,1,15,1],[13,2,15,11],[13,12,15,13],[22,1,22,11],[22,12,22,13],[23,0,24,0],[23,1,23,11],[23,12,23,13],[24,1,24,11],[24,12,24,13],[16,2,16,11],[16,12,16,13],[17,0,21,0],[17,1,17,11],[17,12,17,13],[18,1,19,11],[18,12,21,13],[20,2,20,11],[21,2,21,11],[40,1,40,11],[40,12,40,13],[41,0,45,0],[41,1,43,13],[44,1,45,13],[46,1,46,13],[34,1,34,11],[35,2,35,11],[36,1,37,1],[36,2,37,11],[38,1,39,1],[38,2,39,11],[25,0,39,0],[25,1,25,11],[25,12,25,13],[26,1,27,1],[26,2,27,11],[26,12,39,13],[28,1,31,1],[28,2,31,11],[32,1,33,1],[32,2,33,11],[65,1,65,13],[66,0,70,0],[66,1,70,3],[66,4,70,5],[66,6,70,6],[66,7,70,7],[66,8,70,8],[66,9,70,13],[47,0,48,13],[49,1,49,13],[50,1,50,13],[51,1,51,13],[52,1,52,13],[53,0,54,0],[53,1,54,13],[55,1,55,13],[56,0,58,13],[59,1,59,13],[60,1,60,13],[61,1,61,13],[62,1,62,13],[63,0,64,0],[63,1,64,13],[71,9,73,13],[74,0,78,0],[74,1,78,3],[74,4,78,5],[74,6,78,6],[74,7,78,7],[74,8,78,8],[74,9,78,13],[71,0,73,0],[71,1,73,3],[71,4,73,5],[71,6,73,6],[71,7,73,7],[71,8,73,8],[79,9,83,13],[84,0,86,0],[84,1,86,3],[84,4,86,13],[87,0,89,0],[87,1,89,3],[87,4,89,13],[79,0,83,0],[79,1,83,3],[79,4,83,5],[79,6,83,6],[79,7,83,7],[79,8,83,8],[100,0,107,0],[100,1,100,13],[101,1,102,13],[103,2,103,13],[104,2,104,13],[105,2,105,13],[106,1,107,1],[106,2,107,13],[90,0,92,0],[90,1,92,3],[90,4,92,13],[93,1,93,13],[94,0,98,13],[99,1,99,13],[123,8,124,13],[125,7,128,7],[125,8,128,13],[129,7,133,7],[129,8,133,13],[134,7,139,7],[134,8,139,13],[108,1,108,13],[109,0,111,13],[112,1,112,13],[113,0,113,6],[113,7,113,13],[114,0,139,6],[114,7,117,13],[118,7,122,7],[118,8,122,13],[123,7,124,7]]}
["Treatment_of_Income_from_Different_Sources (2020-21)",null,null,null,null,null,null,null,null,null,null,"Home"]
[]
["II."," Income under the House Properties"]
["A"," Basis of Charge [Section 22]:"]
["Income from house property shall be taxable under this head if following conditions are satisfied:"]
["(a)","The house property should consist of any building or land appurtenant thereto;"]
["(b)","The taxpayer should be the owner of the property;"]
["(c )","The house property should not be used for the purpose of business or profession carried on by the taxpayer."]
["B"," Computation of income from house property:"]
["Income from a house property shall be determined in the following manner:"]
["S.N.","Particulars",null,null,null,null,null,null,null,null,null,null,"Amount"]
[1,"Gross Annual value [Sec. 23(1)]  ",null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(M14:N17)","v":18000}]
[null,"(The Gross Annual Value of the house property shall be higher of following:"]
[null,"(a)","Expected rent, i.e., the sum for which the property might reasonably be expected to be let out from year to year. Expected rent shall be higher of municipal valuation or fair rent of the property, subject to maximum of standard rent;",null,null,null,null,null,null,null,null,null,15000]
[]
[]
[null,"(b) ","Rent actually received or receivable after excluding unrealized rent but before deducting loss due to vacancy",null,null,null,null,null,null,null,null,null,18000]
[2,"Less: Municipal Taxes",null,null,null,null,null,null,null,null,null,null,500]
[null,"Municipal taxes including service-taxes levied by any local authority in respect of house property is allowed as deduction, if:"]
[]
[null,"(a)","Taxes are borne by the owner; and"]
[null,"(b) ","Taxes are actually paid by him during the year."]
[3,"Net Annual Value",null,null,null,null,null,null,null,null,null,null,{"$f":"M12-M18","v":17500}]
[4,"Less: Standard deduction at 30% [Section 24(a)]",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(M23>0,ROUND(M23*0.3,0),0)","v":5250}]
[null,"30% of net annual value of the house property is allowed as deduction if property is let-out during the previous year."]
[5,"Less: Interest on borrowed capital [Section 24(b)]",null,null,null,null,null,null,null,null,null,null,45000]
[null,"(a)","In respect of let-out property, actual interest incurred on capital borrowed for the purpose of acquisition, construction, repairing, re-construction shall be allowed as deduction"]
[]
[null,"(b)","In respect of self-occupied residential house property, interest incurred on capital borrowed for the purpose of acquisition or construction of house property shall be allowed as deduction up to Rs. 2 lakhs. The deduction shall be allowed if capital is borrowed on or after 01-04-1999 and acquisition or construction of house property is completed within 5 years."]
[]
[]
[]
[null,"(c )"," In respect of self-occupied residential house property, interest incurred on capital borrowed for the purpose of reconstruction, repairs or renewals of a house property shall be allowed as deduction up to Rs. 30,000."]
[]
[null,"* Deduction for interest on borrowed capital shall be limited to Rs. 30,000 in following circumstances:"]
[null,"(a)","If capital is borrowed before 01-04-1999 for the purpose of purchase or construction of a house property;"]
[null,"(b)"," If capital is borrowed on or after 01-04-1999 for the purpose of re-construction, repairs or renewals of a house property;"]
[]
[null,"(c )"," If capital is borrowed on or after 01-04-1999 but construction of house property is not completed within five years from end of the previous year in which capital was borrowed."]
[]
[6,"Income from house property",null,null,null,null,null,null,null,null,null,null,{"$f":"M23-M24-M26","v":-32750}]
[":","With effect from Assessment Year 2020-21, deduction for interest paid or payable on borrowed capital shall be allowed in respect of two self-occupied house properties. However, the aggregate amount of deduction under this provision shall remain same i.e., Rs. 30,000 or Rs. 2,00,000, as the case may be."]
[]
[]
[null,"* Any interest pertaining to the period prior to the year of acquisition/ construction of the house property shall be allowed as deduction in five equal installments, beginning with the year in which the property was acquired/ constructed."]
[]
["C-1"," Deduction for interest on housing loan [Section 80EE]"]
["Deduction of up to Rs 50,000 shall be allowed to an Individual for interest payable on loan taken for the purpose of acquisition of a house property subject to following conditions:"]
[]
["(a)"," Loan has been sanctioned by Financial institution during the financial year 2016-17;"]
["(b)","The amount of loan sanctioned does not exceed Rs 35,00,000;"]
["(c )","  The value of residential property does not exceed Rs 50,00,000;"]
["(d)"," The assessee does not own any residential house property on the date of sanction of loan;"]
["(e)","  Where deduction has been allowed under this section, no deduction shall be allowed in respect of such interest under any other provision."]
[]
["C-2"," Deduction for interest paid on housing loan taken for affordable housing [Section 80EEA]"]
["With an objective to provide an impetus to the ‘Housing for all’ initiative of the Government and to enable the home buyer to have low-cost funds at his disposal, the Finance (No. 2) Act, 2019 has inserted a new Section 80EEA under the Income-tax Act for those individuals who are not eligible to claim deduction under Section 80EE. An individual can claim deduction of up to Rs. 150,000 under section 80EEA subject to following conditions:"]
[]
[]
["(a)"," Loan should be sanctioned by the financial institution during the period beginning on 01-04-2019 and ending on the 31-03-2020"]
["(b)","Stamp duty value of residential house property should not exceed Rs. 45 lakhs"]
["(c )","The assessee should not own any residential house property on the date of sanction of loan"]
["(d)","The assessee should not be eligible to claim deduction under Section 80EE."]
[null,"Hence, an individual who does not meet the criteria of section 80EE shall now be eligible to claim deduction under section 80EEA of up to Rs. 150,000 in addition to deduction under section 24(b). This deduction is available from Assessment Year 2020-21."]
[]
[":","Computation of Income from House Property"]
["S. No.","Property Type",null,null,"Gross Annual Value of the property",null,"Deduction for municipal taxes","Net Annual Value of the property","Standard Deduction","Interest on borrowed capital"]
[]
[]
[]
[]
[1,"Self-occupied house property/properties",null,null,"Nil",null,"Nil","Nil","Nil","Deduction for interest on borrowed capital is allowed up to Rs. 30,000 or Rs. 2,00,000, as the case may be."]
[]
[]
[2,"House property could not be occupied by the owner due to employment or business carried on at any other place",null,null,"Nil",null,"Nil","Nil","Nil","Deduction for interest on borrowed capital is allowed up to Rs. 30,000 or Rs. 2,00,000, as the case may be."]
[]
[]
[]
[]
[3,"Let out property",null,null,"To be computed as per provisions of Section 23(1)",null,"Allowed on actual payment basis","Gross annual value lessMunicipal taxes","30% of Net Annual Value","Entire amount of interest paid or payable on borrowed capital shall be allowed as deduction. Pre-construction interest shall be allowed as deduction in 5 annual equal installments (Subject to certain conditions)."]
[]
[]
[]
[]
[4,"More than two-self occupied properties",null,null,"Only two properties selected by the taxpayer will be considered as self-occupied house properties and all other properties shall be deemed to be let-out for the purpose of computation of income under the head house property."]
[]
[]
[5,"Self-occupied property/properties let-out for the part of the year",null,null,"The house will be taken as let-out property and no concession shall be available for the duration during which the property was self-occupied."]
[]
[]
[6,"One part of the property is let-out and other part is used for self-occupied purposes",null,null,"Each part of the property shall be considered as separate property and income will be computed accordingly"]
[]
[]
["D "," Composite Rent:"]
["If letting out of building along with movable assets i.e., machinery, plan, furniture or fixtures, etc. forms part of a single transaction and are inseparable, the composite rent shall be taxable under the head “Profits and gains from business or profession” or “Income from other sources”, as the case may be. On the other hand, if the letting out of building is separable from letting of other assets, then income from letting out of building shall be taxable under the head “Income from house property” and income from letting out of other assets shall be taxable under the head “Profits and gains from business or profession” or “Income from other sources”, as the case may be."]
[]
[]
[]
[]
["E","Treatment of unrealized rent and arrears of rent [Explanation to section 23(1)]"]
[null,"Deduction for unrealized rent:"]
[null,"Unrealized rent is that portion of rental income which the owner could not realize from the tenant. Unrealized rent is allowed to be deducted from actual rent received or receivable only if the following conditions are satisfied:"]
[]
[null,"(a)"," The tenancy is bona fide;"]
[null,"(b)","The defaulting tenant has vacated, or steps have been taken to compel him to vacate the property;"]
[null,"(c )","The defaulting tenant is not in occupation of any other property of the assessee;"]
[null,"(d)"," The taxpayer has taken all reasonable steps to institute legal proceedings for the recovery of the unpaid rent or satisfies the Assessing Officer that legal proceedings would be useless."]
[]
["F ","Arrears of rent or recovery of unrealized rent [Section 25A]"]
["Amount received in respect of arrears of rent or any subsequent recovery of unrealized rent shall be deemed to be the income of taxpayer under the head \"Income from house property\" in the year in which such rent is realized or received (whether or not the assessee is the owner of that property in that year). Further, 30% of such rent shall be allowed as deduction."]
[]
[]
["G ","Co-owner and Deemed Owner"]
["Property owned by co-owners [Section 26]:",null,null,null,null,null,null,"Deemed owner [Section 27]:"]
["If house property is owned by co-owners and their share in house property is definite and ascertainable than the income of such house property will be assessed in the hands of each co-owner separately. For the purpose of computing income from house property, the annual value of the property will be taken in proportion to their share in the property. In such a case, each co-owner shall be entitled to claim benefit of self-occupied house property in respect of their share in the property (subject to prescribed conditions). However, where the shares of co-owners are not definite, the income of the property shall be assessed as that of an Association of persons.",null,null,null,null,null,null,"Income from house property is taxable in the hands of its owner. However, in the following cases, legal owner is not considered as the real owner of the property and someone else is considered as the deemed owner of the property to pay tax on income earned from such house property:"]
[]
[]
[]
[null,null,null,null,null,null,null,1," An individual, who transfers otherwise than for adequate consideration any house property to his or her spouse, not being a transfer in connection with an agreement to live apart, or to a minor child not being a married daughter, shall be deemed to be the owner of the house property so transferred;"]
[]
[]
[]
[]
[null,null,null,null,null,null,null,2,"The holder of an impartible estate shall be deemed to be the individual owner of all the properties comprised in the estate;"]
[]
[null,null,null,null,null,null,null,3,"A member of a co-operative society, company or other association of persons to whom a building or part thereof is allotted or leased under a house building scheme shall be deemed to be the owner of that building or part thereof;"]
[]
[]
[]
[null,null,null,null,null,null,null,4," A person who is allowed to take or retain possession of any building or part thereof in part performance of a contract of the nature referred to in Section 53A of the Transfer of Property Act, 1882 shall be deemed to be the owner of that building or part thereof;"]
[]
[]
[]
[]
[null,null,null,null,null,null,null,5,"A person who acquires any rights (excluding any rights by way of a lease from month to month or for a period not exceeding one year) in or with respect to any building or part thereof, by virtue of any such transaction as is referred to in section 269UA(f), shall be deemed to be the owner of that building or part thereof."]

{"sheet":"Treat_OS_1920","index":58,"n_rows":115,"n_cols":8,"rows_kept":115,"cut":false,"hidden":false,"merged":[[0,0,0,6],[0,7,0,9],[1,0,1,13],[114,1,114,2],[114,3,114,9],[31,0,34,0],[44,0,44,1],[47,0,47,1],[58,0,60,0],[111,1,111,2],[111,3,111,9],[112,1,112,2],[112,3,112,9],[113,1,113,2],[113,3,113,9],[107,1,107,9],[108,1,108,2],[108,3,108,9],[109,1,109,2],[109,3,109,9],[110,1,110,2],[110,3,110,9],[100,2,102,5],[100,6,102,9],[105,0,106,0],[105,1,106,1],[105,2,106,5],[105,6,106,9],[97,0,99,0],[97,1,99,1],[97,2,99,5],[97,6,99,9],[103,0,104,0],[103,1,104,1],[103,2,104,5],[103,6,104,9],[100,0,102,0],[100,1,102,1],[90,0,93,0],[90,1,93,1],[90,2,93,5],[90,6,93,9],[94,0,96,0],[94,1,96,1],[94,2,96,5],[94,6,96,9],[83,1,83,9],[84,0,84,9],[85,2,85,5],[85,6,85,9],[86,6,89,9],[86,2,89,5],[86,1,89,1],[86,0,89,0],[77,1,77,9],[78,1,78,9],[79,1,79,9],[80,1,80,9],[81,1,81,9],[82,1,82,9],[74,1,74,9],[75,1,75,9],[76,1,76,9],[41,0,43,0],[41,1,43,9],[45,0,46,0],[45,1,46,9],[48,1,49,9],[48,0,49,0],[69,1,70,9],[69,0,70,0],[72,0,73,0],[72,1,73,9],[55,0,56,0],[55,1,56,9],[59,1,60,9],[64,1,64,9],[66,1,66,9],[68,1,68,9],[71,1,71,9],[18,0,19,0],[18,1,19,9],[20,0,21,0],[20,1,21,9],[22,0,23,0],[22,1,23,9],[61,1,61,9],[62,0,63,9],[13,1,14,9],[31,1,32,9],[35,0,37,0],[35,1,37,9],[38,1,40,9],[38,0,40,0],[24,0,26,0],[24,1,26,9],[27,0,28,0],[27,1,28,9],[29,0,30,0],[29,1,30,9],[50,0,51,0],[50,1,51,9],[52,0,53,0],[52,1,53,9],[17,1,17,9],[65,1,65,9],[67,1,67,9],[57,1,57,9],[58,1,58,9],[44,2,44,9],[47,2,47,9],[33,1,33,9],[34,1,34,9],[54,1,54,9],[2,1,2,9],[3,0,4,9],[5,1,5,9],[6,0,6,9],[7,1,7,9],[8,0,12,0],[13,0,14,0],[15,0,16,0],[15,1,16,9],[8,1,8,9],[9,2,12,9],[9,1,12,1]]}
["Treatment_of_Income_from_Different_Sources",null,null,null,null,null,null,"Home"]
[]
["V. ","Income from Other Sources"]
["Any income which is not chargeable to tax under any other heads of income and which is not to be excluded from the total income shall be chargeable to tax as residuary income under the head “Income from Other Sources”."]
[]
["A ","Basis of Charge [Sec. 56]:"]
["Income chargeable to tax under the head “Income from other sources” shall include following:"]
["S. No.","Nature of income taxable as residuary income"]
[1,"Dividends"]
[null,"Note:","Dividend received from domestic company shall be exempt from tax under Section 10(34) if it is chargeable to dividend distribution tax under Section 115-O. However, as per section 115BBDA (as inserted by Finance Act, 2016), in the case of resident individual/HUF/firm, dividend shall be chargeable to tax at the rate of 10% if aggregate amount of dividend received during the year exceeds Rs. 10,00,000."]
[]
[]
[]
[2,"Income by way of winnings from lotteries, crossword puzzles, races including horse races, card games, gambling or betting of any form or nature whatsoever"]
[]
[3,"Any sum received by an employer from his employees as contribution towards PF/ESI/ Superannuation Fund etc., if same is not deposited in the relevant fund and it is not taxable under the head ‘Profits and Gains from Business or Profession’."]
[]
[4,"Interest on securities, if not taxable under the head ‘Profits and Gains of Business or Profession’"]
[5,"Income from machinery, plant or furniture belonging to taxpayer and let on hire, if income is not chargeable to tax under the head ‘Profits and Gains of Business or Profession’"]
[]
[6,"Composite rental income from letting of plant, machinery or furniture with buildings, where such letting is inseparable and such income is not taxable under the head ‘Profits and Gains of Business or Profession’"]
[]
[7,"Any sum received under Keyman Insurance Policy (including bonus), if not taxable under the head ‘Profits and Gains of Business or Profession’ or under the head ‘Salaries’"]
[]
[8,"In the following cases, any sum of money or property received by an individual or HUF from any person (except from relatives or member of HUF or in given circumstances, see note 1) shall be taxable under the head ‘Income from other sources’:"]
[]
[]
["a)"," If any sum is received without consideration in excess of Rs. 50,000 during the previous year, the whole amount shall be chargeable to tax;"]
[]
["b)"," If an immovable property is received without consideration and the stamp duty value exceeds Rs. 50,000, the stamp duty value of such property shall be chargeable to tax;"]
[]
["c) ","If immovable property is received for consideration which is less than the stamp duty value of property by higher of following amount the difference is chargeable to tax:"]
[]
[null,"  (i)  the amount of Rs. 50,000"]
[null,"  (ii)  the amount equal to 5% of consideration."]
["d)","  If movable properties* is received without consideration and the aggregate fair market value of such properties exceeds Rs. 50,000, the whole of aggregate fair market value of such properties shall be chargeable to tax"]
[]
[]
["e)","  If movable properties is received for consideration which is less than the aggregate fair market value of properties by an amount exceeding Rs. 50,000, the difference between the aggregate fair market value and the consideration is chargeable to tax."]
[]
[]
[9,"If shares in a closely held company are received by a firm or another closely held company from any person without consideration or for inadequate consideration, the aggregate fair market value of such shares as reduced by the consideration paid, if any, shall be chargeable to tax."]
[]
[]
["Note: ",null,"Nothing would be chargeable to tax if taxable amount doesn’t exceed Rs. 50,000."]
[10,"If a closely held public company receives any consideration for issue of shares which exceed the fair market value of such shares, the aggregate consideration received for such shares as reduced by its fair market value shall be chargeable to tax."]
[]
["Note: ",null,"This provision is not applicable in the following cases:"]
["a)"," Where the consideration for issue of shares is received by a venture capital undertaking from a venture capital company or venture capital fund."]
[]
["b)"," Where the consideration for issue of shares is received by company from class or classes of person as notified by the Government."]
[]
["10A.","Any compensation received by a person in connection with the termination of his employment or modification of terms and conditions relating thereto."]
[]
[11,"Interest received on compensation or enhanced compensation"]
[12,"Any sum of money received as an advance or otherwise in the course of negotiations for transfer of a capital asset shall be charged to tax under this head, if:"]
[]
["a)"," Such sum is forfeited; and"]
["b) ","The negotiations do not result in transfer of such capital asset."]
[null,"* ‘Movable property’ shall include shares, securities, jewellery, archaeological collection, drawings, paintings, sculptures, any work of art or bullion etc."]
[]
["B"," Gifts not chargeable to tax [Sec. 56(2)(vii)]"]
["Any sum of money or property received by any person [on or after 01-04-2017] in the following circumstances shall not be chargeable to tax:"]
[]
["a) ","Gifts received from relatives;"]
["b) ","Gifts received by an individual on occasion of his/her marriage;"]
["c) ","Gifts received by way of Inheritance/will;;"]
["d) ","Gifts received in contemplation of death of the payer;"]
["e) ","Gifts received from any local authority;"]
["f) ","Gifts received from any fund, foundation, university, educational institution, hospital, medical institution, any trust or institution referred to in Section 10(23C);"]
[]
["g)"," Gifts received from any trust or institution registered under section 12A/12AA."]
[" h) ","Share received as a consequences of demerger or amalgamation of a company under clause (vid) or clause (vii) of section 47, respectively."]
[]
[" i)"," Share received as a consequences of business reorganization of a co-operative bank under section 47(vicb)"]
[null,"** ‘Relative’ shall mean:"]
[1,"Spouse of the individual"]
[2," Brother or sister of the individual"]
[3,"Brother or sister of the spouse of the individual"]
[4," Brother or sister of either of the parents of the individual"]
[5," Any lineal ascendant or descendant of the individual"]
[6," Any lineal ascendant or descendant of spouse of the individual"]
[7," Spouse of the person referred in point 2-6 above"]
["C ","Deductions [Sec. 57]:"]
["The following expenditures are allowed as deductions from income chargeable to tax under the head ‘Income from Other Sources’:"]
["S.N.","Section","Nature of Income",null,null,null,"Deductions allowed"]
[1,"57(i)","Dividend or Interest on securities",null,null,null,"Any reasonable sum paid by way of commission or remuneration to banker or any other person for purpose of realizing dividend (other than dividends referred to in section 115-O) or interest on securities"]
[]
[]
[]
[2,"57(ia)","Employee’s contribution towards Provident Fund, Superannuation Fund, ESI Fund or any other fund setup for the welfare of such employees",null,null,null,"If employees’ contribution is credited to their account in relevant fund on or before the due date"]
[]
[]
[]
[3,"57(ii)","Rental income letting of plant, machinery, furniture or building",null,null,null,"Rent, rates, taxes, repairs, insurance and depreciation etc."]
[]
[]
[4,"57(iia)","Family Pension",null,null,null,"1/3rd of family pension subject to maximum of Rs. 15,000."]
[]
[]
[5,"57(iii)","Any other income",null,null,null,"Any other expenditure (not being capital expenditure) expended wholly and exclusively for earning such income"]
[]
[]
[6,"57 (iv)","Interest on compensation or enhanced compensation",null,null,null,"50% of such interest (subject to certain conditions)"]
[]
[7,"58(4)Proviso","Income from activity of owning and maintaining race horses.",null,null,null,"All expenditure relating to such activity."]
[]
["D","Expenses not deductible [Section 58]:"]
["S.N.","Section",null,"Nature of Income"]
[1,"58(1)(a)(i)",null,"Personal expenses"]
[2,"58(1)(a)(ii)",null,"Interest chargeable to tax which is payable outside India on which tax has not been paid or deducted at source"]
[3,"58(1)(a)(iii)",null,"‘Salaries’ payable outside India on which no tax is paid or deducted at source"]
[4,"58(1A)",null,"Wealth-tax"]
[5,"58(2)",null,"Expenditure of the nature specified in section 40A"]
[6,"58(4)",null,"Expenditure in connection with winnings from lotteries, crossword puzzles, races, games, gambling or betting"]

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["Home"]
[]
[]
[]
[]
["A"," Allowances/ benefits available to Salaried Persons"]
["Section","Detail of Allowance",null,"Limit of exemption","Remark (if any)"]
["10(13A)","House Rent Allowance (Sec. 10(13A) & Rule 2A)",null,"Least of the following is exempt: a) Actual HRA Received,b) 40% of Salary (50%, if house situated in Mumbai, Calcutta, Delhi or Madras),c) Rent paid minus 10% of salary","see note (i) and (ii)"]
[null,"( i.)"," Fully Taxable, if HRA is received by an employee who is living in his own house or if he does not pay any rent"]
[null,"( ii.)","It is mandatory for employee to report PAN of the landlord to the employer if rent paid is more than Rs. 1,00,000 [Circular No. 08 /2013 dated 10th October, 2013].* Salary= Basic + DA (if part of retirement benefit) + Turnover based Commission"]
["10(14)","Children Education Allowance",null,"Up to Rs. 100 per month per child up to a maximum of 2 children is exempt"]
["10(14)","Hostel Expenditure Allowance",null,"Up to Rs. 300 per month per child up to a maximum of 2 children is exempt"]
["10(14)","Transport Allowance granted to an employee to meet expenditure for the purpose of commuting between place of residence and place of duty",null,"Rs. 3,200 per month granted to an employee, who is blind or deaf and dumb or orthopedically handicapped with disability of lower extremities"]
["Sec. 10(14)","Transport Allowance to an employee working in any transport business to meet his personal expenditure during his duty performed in the course of running of such transport from one place to another place provided employee is not in receipt of daily allowance.",null,"Amount of exemption shall be lower of following: \na) 70% of such allowance; or b) Rs. 10,000 per month."]
["10(14)","Conveyance Allowance granted to meet the expenditure on conveyance in performance of duties of an office",null,"Exempt to the extent of expenditure incurred"]
["10(14)","Any Allowance granted to meet the cost of travel on tour or on transfer",null,"Exempt to the extent of expenditure incurred"]
["10(14)","Daily Allowance to meet the ordinary daily charges incurred by an employee on account of absence from his normal place of duty",null,"Exempt to the extent of expenditure incurred"]
["10(14)","Helper/Assistant Allowance",null,"Exempt to the extent of expenditure incurred"]
["10(14)","Research Allowance granted for encouraging the academic research and other professional pursuits",null,"Exempt to the extent of expenditure incurred"]
["10(14)","Uniform Allowance",null,"Exempt to the extent of expenditure incurred"]
["10(7)","Foreign allowances or perquisites paid or allowed by Government to its employees (an Indian citizen) posted outside India",null,"Fully Exempt"]
["-","Allowances to Judges of High Court/Supreme Court (Subject to certain conditions)",null,"Fully Exempt."]
["10(45)","Following allowances and perquisites given to serving Chairman/Member of UPSC is exempt from tax:",null,"Fully Exempt"]
[null,":a) Value of rent free official residence,b) Value of conveyance facilities including transport allowance,c) Sumptuary allowance ,d) Leave travel concession"]
["-","Allowances paid by the UNO to its employees",null,"Fully Exempt"]
["10(45)","Allowances to Retired Chairman/Members of UPSC (Subject to certain conditions)",null,"Exempt subject to maximum of Rs.14,000 per month for defraying services of an orderly and for secretarial assistant on contract basis."]
[null,null,null,"The value of residential telephone free of cost and the number of free calls to the extent of 1500 per month shall be exempt."]
["Sec. 10(14)","Special compensatory Allowance (Hilly Areas) (Subject to certain conditions and locations)",null,"Amount exempt from tax varies from Rs. 300 per month to Rs. 7,000 per month."]
["Sec. 10(14)","Border area allowances, Remote Locality allowance or Disturbed Area allowance or Difficult Area Allowance (Subject to certain conditions and locations)",null,"Amount exempt from tax varies from Rs. 200 per month to Rs. 1,300 per month."]
["Sec. 10(14)","Tribal area allowance given in (a) Madhya Pradesh (b) Tamil Nadu (c) Uttar Pradesh (d) Karnataka (e) Tripura (f) Assam (g) West Bengal (h) Bihar (i) Orissa",null,"Rs. 200 per month"]
["Sec. 10(14)","Compensatory Field Area Allowance. If this exemption is taken, employee cannot claim any exemption in respect of border area allowance (Subject to certain conditions and locations)",null,"Rs. 2,600 per month"]
["Sec. 10(14)","Compensatory Modified Area Allowance. If this exemption is taken, employee cannot claim any exemption in respect of border area allowance (Subject to certain conditions and locations)",null,"Rs. 1,000 per month"]
["Sec. 10(14)","Counter Insurgency Allowance granted to members of Armed Forces operating in areas away from their permanent locations. If this exemption is taken, employee cannot claim any exemption in respect of border area allowance (Subject to certain conditions and locations)",null,"Rs. 3,900 per month"]
["Sec. 10(14)","Underground Allowance is granted to employees working in uncongenial, unnatural climate in underground mines",null,"Up to Rs. 800 per month"]
["Sec. 10(14)","High Altitude Allowance is granted to armed forces operating in high altitude areas (Subject to certain conditions and locations)",null,"a) Up to Rs. 1,060 per month (for altitude of 9,000 to 15,000 feet),b) Up to Rs. 1,600 per month (for altitude above 15,000 feet)"]
["Sec. 10(14)","Highly active field area allowance granted to members of armed forces (Subject to certain conditions and locations)",null,"Up to Rs. 4,200 per month"]
["Sec. 10(14)","Island Duty Allowance granted to members of armed forces in Andaman and Nicobar and Lakshadweep group of Island (Subject to certain conditions and locations)",null,"Up to Rs. 3,250 per month"]
["B","Perquisites available to Salaried Persons"]
["Section","Detail of Allowance",null,"Limit of exemption","Remark (if any)"]
["17(2)(i)/(ii) read with Rule 3(1)","Rent free unfurnished accommodation provided to Central and State Government employees",null,"License Fees determined in accordance with rules framed by Government for allotment of houses shall be deemed to be the taxable value of perquisites."]
["17(2)(i)/(ii) read with Rule 3(1)","Unfurnished rent free accommodation provided to other employees",null,"Taxable value of perquisites","See note"]
[null,"Note"]
[null,"A","If House Property is owned by the employer:"]
[null,"(i)","15% of salary, if population of city where accommodation is provided exceeds 25 lakhs as per 2001 census"]
[null,"(ii)","ii. 10% of salary, if population of city where accommodation is provided exceeds 10 lakhs but does not exceed 25 lakhs as per 2001 census"]
[null,"(iii)","iii. 7.5% of salary, if accommodation is provided in any other city"]
[null,"B","B. If House Property is taken on lease or rent by the employer, the perquisite value shall be :"]
[null,"i. ","Lease rent paid or payable by the employer or 15% of the salary, whichever is lower"]
[null,null,"*Salary includes:"]
[null,null,"a) Basic Pay,b) Dearness Allowance (only to the extent it forms part of retirement benefit salary),c) Bonus,d) Commission,e) All other allowances (only taxable portion),f) Any monetary payment which is chargeable to tax"]
[null,null,"But does not include"]
[null,null,"i. Value of any perquisite [under section 17(2)],ii. Employer’s contribution to PF ,iii. Benefits received at the time of retirement like gratuity, pension etc."]
[null,"Note:"]
[null,"1)"," Rent free accommodation is not chargeable to tax if provided to an employee working at mining site or an on-shore oil exploration site, etc.,—"]
[null,"(i) ","which is being of temporary nature (subject to conditions)"]
[null,"(ii) ","which is located in remote area."]
[null,"2)"," Rent free accommodation if provided to High Court or Supreme Court Judges, Union Ministers, Leader of Opposition in Parliament, an official in Parliament and Serving Chairman and members of UPSC is Tax Free Perquisites."]
[null,"3) ","The value so determined shall be reduced by the amount of rent, if any, paid by the employee."]
[null,"4)"," If employee is transferred and retain property at both the places, the taxable value of perquisites for initial period of 90 days shall be determined with reference to only one accommodation (at the option of the assessee). The other one will be tax free. However after 90 days, taxable value of perquisites shall be charged with reference to both the accommodations."]
["17(2)(i)/(ii) read with Rule 3(1)","Rent free furnished accommodation",null,"Taxable value of perquisites"]
[null,"a)"," Find out taxable value of perquisite assuming accommodation to be provided to the employee is unfurnished"]
[null,"b)"," Add: 10% of original cost of furniture and fixtures (if these are owned by the employer) or actual higher charges paid or payable (if these are taken on rent by the employer)."]
[null,null,"Note: The value so determined shall be reduced by the amount of rent, if any, paid by the employee"]
["17(2)(i)/(ii) read with Rule 3(1)","A furnished accommodation in a Hotel",null,"Taxable value of perquisites"]
[null,":","Value of perquisite shall be lower of following:"]
[null,"a)"," Actual charges paid or payable by the employer to such hotel"]
[null,"b)"," 24% of salary"]
[null,"Note: Hotel accommodation will not be chargeable to tax if :"]
[null,"a)"," It is provided for a total period not exceeding in aggregate 15 days in the financial year; and"]
[null,"b)"," Such accommodation in hotel is provided on employee’s transfer from one place to another place."]
["17(2)(iv)","Any sum paid by employer in respect of any obligation of an employee",null,"Fully Taxable"]
["17(2)(vii)","Contribution made to the account of the assessee by the employer––",null,"To the extent it exceeds Rs. 7,50,000"]
[null,"(a)"," in a recognised provident fund;"]
[null,"(b)"," in the scheme referred to in section 80CCD(1); and"]
[null,"(c) ","in an approved superannuation fund"]
["17(2)(iv)","Any annual accretion by way of interest, dividend or any other amount of similar nature during the previous year to the balance at the credit of the fund or scheme",null,"To the extent it relates to the employer’s contribution which is included in total income"]
["17(2)(viii) read with Rule 3(2)","Motor Car / Other Conveyance",null,"Taxable value of perquisites (See Note 1 below)"]
["17(2)(viii) read with Rule 3(3)","Services of a domestic servant including sweeper, gardener, watchmen or personal attendant",null,"Taxable value of perquisite shall be salary paid or payable by the employer for such services less any amount recovered from the employee.","(Taxable in case of specified employee only)"]
["17(2)(viii) read with Rule 3(4)","Supply of gas, electricity or water for household purposes",null,"Taxable value of perquisites:"]
[null,1," Manufacturing cost per unit incurred by the employer., if provided from resources owned by the employer;"]
[null,2,"Amount paid by the employer, if purchased by the employer from outside agency"]
[null,null,"Note:"]
[null," i. "," Any amount recovered from the employee shall be deducted from the taxable value of perquisite."]
[null," ii.  ","Taxable in case of specified employees only [See note 4]"]
["17(2)(viii) read with Rule 3(5)","Education Facilities",null,"Taxable value of perquisites (See Note 2 below)"]
["17(2)(viii) read with Rule 3(6)","Transport facilities provided by the employer engaged in carriage of passenger or goods (except Airlines or Railways)",null,"Value at which services are offered by the employer to the public less amount recovered from the employee shall be a taxable perquisite","(Taxable in case of specified employee only [See Note 4])"]
["17(2)(v)","Amount payable by the employer to effect an insurance on life of employee or to effect a contract for an annuity",null,"Fully Taxable"]
["17(2)(vi) read with Rule 3(8)/3(9)","ESOP/ Sweat Equity Shares",null,"Taxable value of perquisites"]
[null,":","Fair Market value of shares or securities on the date of exercise of option by the assessee less amount recovered from the employee in respect of such shares shall be the taxable value of perquisites."]
[null,"Fair Market Value shall be determined as follows:"]
[null," a)"," In case of listed Shares: Average of opening and closing price as on date of exercise of option (Subject to certain conditions and circumstances)"]
[null," b)"," In case of unlisted shares/ security other than equity shares: Value determined by a Merchant Banker as on date of exercise of option or an earlier date, not being a date which is more than 180 days earlier than the date of exercise of the option."]
[null,"Note:"]
[null,"The Finance Act, 2020 has deferred the taxation of perquisite in case of start-ups from date of allotment to the earliest of the following three dates:"]
[null,1," Expiry of 48 months from the end of the relevant assessment year;"]
[null,2,"Sale of such shares by the employees;"]
[null,3,"Date on which employee ceases to be employee of the start-up."]
[null,":","The eligible start-up shall accordingly, be required to deposit tax with the government within 14 days of the happening of any of the above events (whichever is earlier). However, Section 17(2)(vi) has not been amended, thus the income shall be computed in the year in which shares are allotted but tax shall be paid in subsequent year."]
["17(2)(vii)","Employer’s contribution towards superannuation fund",null,"Taxable in the hands of employee to the extent such contribution exceed Rs.1,50,000"]
["17(2)(viii) read with Rule 3(7)(i)","Interest free loan or Loan at concessional rate of interest",null,"Interest free loan or loan at concessional rate of interest given by an employer to the employee (or any member of his household) is a perquisite chargeable to tax in the hands of all employees on following basis:"]
[null," 1. ","Find out the ‘maximum outstanding monthly balance’ (i.e. the aggregate outstanding balance for each loan as on the last day of each month);"]
[null," 2."," Find out rate of interest charged by the SBI as on the first day of relevant previous year in respect of loan for the same purpose advanced by it;"]
[null," 3."," Calculate interest for each month of the previous year on the outstanding amount (mentioned in point 1) at the rate of interest (given in point 2)"]
[null," 4. ","Interest actually recovered, if any, from employee"]
[null," 5."," The balance amount (point 3-point 4) is taxable value of perquisite"]
[null,"Nothing is taxable if:"]
[null," a) ","Loan in aggregate does not exceed Rs 20,000"]
[null," b)"," Loan is provided for treatment of specified diseases (Rule 3A) like neurological diseases, Cancer, AIDS, Chronic renal failure, Hemophilia (specified diseases). However, exemption is not applicable to so much of the loan as has been reimbursed to the employee under any medical insurance scheme."]
["17(2)(viii) read with Rule 3(7)(ii)","Facility of travelling, touring and accommodation availed of by the employee or any member of his household for any holiday",null,"a) Perquisite value taxable in the hands of employee shall be expenditure incurred by the employer less amount recovered from employee."]
[null,null,null,"b) Where such facility is maintained by the employer, and is not available uniformly to all employees, the value of benefit shall be taken to be the value at which such facilities are offered by other agencies to the public less amount recovered from employee."]
["17(2)(viii) read with Rule 3(7)(iii)","Free food and beverages provided to the employee",null,"1) Fully Taxable: Free meals in excess of Rs. 50 per meal less amount paid by the employee shall be a taxable perquisite"]
[null,null,null,"2) Exempt from tax: Following free meals shall be exempt from tax"]
[null,null,null," a) Food and non-alcoholic beverages provided during working hours in remote area or in an offshore installation;"]
[null,null,null," b) Tea, Coffee or Non-Alcoholic beverages and Snacks during working hours are tax free perquisites;"]
[null,null,null," c) Food in office premises or through non-transferable paid vouchers usable only at eating joints provided by an employer is not taxable, if cost to the employer is Rs. 50(or less) per meal."]
["17(2)(viii) read with Rule 3(7)(iv)","Gift or Voucher or Coupon on ceremonial occasions or otherwise provided to the employee",null,"a) Gifts in cash or convertible into money (like gift cheque) are fully taxable"]
[null,null,null,"b) Gift in kind up to Rs.5,000 in aggregate per annum would be exempt, beyond which it would be taxable."]
["17(2)(viii) read with Rule 3(7)(v)","Credit Card",null,"a) Expenditure incurred by the employer in respect of credit card used by the employee or any member of his household less amount recovered from the employee is a taxable perquisite"]
[null,null,null,"b) Expenses incurred for official purposes shall not be a taxable perquisite provided complete details in respect of such expenditure are maintained by the employer"]
["17(2)(viii) read with Rule 3(7)(vi)","Free Recreation/ Club Facilities",null,"a) Expenditure incurred by the employer towards annual or periodical fee etc. (excluding initial fee to acquire corporate membership) less amount recovered from the employee is a taxable perquisite"]
[null,null,null,"b) Expenses incurred on club facilities for the official purposes are exempt from tax."]
[null,null,null,"c) Use of health club, sports and similar facilities provided uniformly to all employees shall be exempt from tax."]
["17(2)(viii) read with Rule 3(7)(vii)","Use of movable assets of the employer by the employee is a taxable perquisite",null,"Taxable value of perquisites"]
[null,null,null,"a) Use of Laptops and Computers: Nil"]
[null,null,null,"b) Movable asset other than Laptops, computers and Motor Car*: 10% of original cost of the asset (if asset is owned by the employer) or actual higher charges incurred by the employer (if asset is taken on rent) less amount recovered from employee.","*See Note 1 for computation of perquisite value in case of use of the Motor Car"]
["17(2)(viii) read with Rule 3(7)(viii)","Transfer of movable assets by an employer to its employee",null,"Taxable value of perquisites"]
[null,null,null,"a) Computers, Laptop and Electronics items: Actual cost of asset less depreciation at 50% for each completed year of usage by employer less amount recovered from the employee","(using reducing balance method) "]
[null,null,null,"b) Motor Car: Actual cost of asset less depreciation at 20% for each completed year of usage by employer less amount recovered from the employee","(using reducing balance method) "]
[null,null,null,"c) Other movable assets: Actual cost of asset less depreciation at 10%  for each completed year of usage by employer less amount recovered from the employee.","(on SLM basis)"]
["17(2)(viii) read with Rule 3(7)(ix)","Any other benefit or amenity extended by employer to employee",null,"Taxable value of perquisite shall be computed on the basis of cost to the employer  less amount recovered from the employee.","(under an arm’s length transaction)"]
[null,null,null,"However expenses on telephones including a mobile phone incurred by the employer on behalf of employee shall not be treated as taxable perquisite."]
["10(10CC)","Tax paid by the employer on perquisites (not provided for by way of monetary payments) given to employee",null,"Fully exempt"]
["10(5)","Leave Travel Concession or Assistance (LTC/LTA), extended by an employer to an employee for going anywhere in India along with his family*",null,"The exemption shall be limited to fare for going anywhere in India along with family twice in a block of four years:","*Family includes spouse, children and dependent brother/sister/parents. However, family doesn’t include more than 2 children of an Individual born on or after 01-10-1998."]
[null,"i."," Exemption limit where journey is performed by Air - Air fare of economy class in the National Carrier by the shortest route or the amount spent, whichever is less"]
[null,"ii. ","Exemption limit where journey is performed by Rail - Air-conditioned first class rail fare by the shortest route or the amount spent, whichever is less"]
[null,"iii. ","Exemption limit if places of origin of journey and destination are connected by rail but the journey is performed by any other mode of transport - Air-conditioned first class rail fare by the shortest route or the amount spent, whichever is less"]
[null,"iv. ","Exemption limit where the places of origin of journey and destination are not connected by rail:"]
[null,"a. ","Where a recognized public transport system exists - First Class or deluxe class fare by the shortest route or the amount spent, whichever is less"]
[null,"b. ","Where no recognized public transport system exists - Air conditioned first class rail fare by shortest route or the amount spent, whichever is less"]
[null,"Notes:"]
[null,"i. ","Two journeys in a block of 4 calendar years is exempt"]
[null,"ii."," Taxable only in case of Specified Employees [See note 4]"]
["Proviso to section 17(2)","Medical facilities in India",null,"1) Expense incurred or reimbursed by the employer for the medical treatment of the employee or his family (spouse and children, dependent - parents, brothers and sisters) in any of the following hospital is not chargeable to tax in the hands of the employee:"]
[null,"a) "," Hospital maintained by the employer."]
[null,"b)  ","Hospital maintained by the Government or Local Authority or any other hospital approved by Central Government"]
[null,"c)  ","Hospital approved by the Chief Commissioner having regard to the prescribed guidelines for treatment of the prescribed diseases."]
[null,null,null,"2) Medical insurance premium paid or reimbursed by the employer is not chargeable to tax."]
["Proviso to section 17(2)","Medical facilities outside India",null,"Any expenditure incurred or reimbursed by the employer for medical treatment of the employee or his family member outside India is exempt to the extent of following (subject to certain condition):"]
[null,null,null,"a) Expenses on medical treatment - exempt to the extent permitted by RBI."]
[null,null,null,"b) Expenses on stay abroad for patient and one attendant - exempt to the extent permitted by RBI."]
[null,null,null,"c) Cost on travel of the employee or any family or one attendant - exempt, if Gross Total Income (before including the travel expenditure) of the employee, does not exceed Rs. 2,00,000."]
["C","Deduction from salary to Salaried Persons"]
["Section","Detail of deduction",null,"Limit ","Remark (if any)"]
["16(ia)","Standard Deduction",null,"Rs. 50,000 or the amount of salary, whichever is lower"]
["16 (ii)","Entertainment Allowance received by the Government employees (Fully taxable in case of other employees)",null,"Least of the following is deductible :"]
[null,null,null,"a) Rs 5,000,b) 1/5th of salary (excluding any allowance, benefits or other perquisite),c) Actual entertainment allowance received"]
[]
[]
["16(iii)","Employment Tax/Professional Tax.",null,"Amount actually paid during the year  is deductible. However, if professional tax is paid by the employer on behalf of its employee than it is first included in the salary of the employee as a perquisite and then same amount is allowed as deduction."]
[]
[]
[]
[]
[]
[]
[]
["D","Retirement Benefits to Salaried Persons"]
["D-1","Leave Encashment"]
["Section","Detail of benefits",null,"Limit ","Remark (if any)"]
["10(10AA)","Encashment of unutilized earned leave at the time of retirement of Government employees",null,"Fully Exempt"]
["10(10AA)","Encashment of unutilized earned leave at the time of retirement of other employees (not being a Government employee)",null,"Least of the following shall be exempt from tax:","see Note"]
[null,"a)"," Amount actually received"]
[null,"b)"," Unutilized earned leave* X Average monthly salary"]
[null,"c) ","10 months Average Salary**"]
[null,"d)"," Rs. 3,00,000"]
[null,"Note"]
[null,"(i)","*While computing unutilized earned leave, earned leave entitlements cannot exceed 30 days for each year of service rendered to the current employer"]
[null,"(ii)","**Average salary = Average Salary*** of last 10 months immediately preceding the retirement"]
[null,"(iii)","***Salary = Basic Pay + Dearness Allowance (to the extent it forms part of retirement benefits)+ turnover based commission"]
["D-2","Retrenchment Compensation"]
["10(10B)","Retrenchment Compensation received by a workman under the Industrial Dispute Act, 1947(Subject to certain conditions).",null,"Least of the following shall be exempt from tax:","under section 25F(b) of the Industrial Disputes Act, 1947."]
[null,"a)"," an amount calculated as per section 25F(b) of the Industrial Disputes Act, 1947;"]
[null,"b)"," Rs. 5,00,000; or"]
[null,"c) ","Amount actually received"]
[null,"Note:"]
[null,"(i)","Relief under Section 89(1) is available"]
[null,"(ii)","15 days average pay for each completed year of continuous service or any part thereof in excess of 6 months is to be adopted "]
["D-3","Gratuity"]
["10(10)(i)","Gratuity received by Government Employees (Other than employees of statutory corporations)",null,"Fully Exempt"]
["10(10)(ii)","Death -cum-Retirement Gratuity received by other employees who are covered under Gratuity Act, 1972 (other than Government employee) (Subject to certain conditions).",null,"Least of following amount is exempt from tax:"]
[null,"a)"," (*15/26) X Last drawn salary** X completed year of service or part thereof in excess of 6 months.","*7 days in case of employee of seasonal establishment."]
[null,"b)","Rs. 20,00,000","** Salary = Last drawn salary including DA but excluding any bonus, commission, HRA, overtime and any other allowance, benefits or perquisite"]
[null,"c) ","Gratuity actually received."]
[]
["10(10)(iii)","Death -cum-Retirement Gratuity received by other employees who are not covered under Gratuity Act, 1972 (other than Government employee) (Subject to certain conditions).",null,"Least of following amount is exempt from tax:"]
[null,"a)","Half month’s Average Salary* X Completed years of service","*Average salary = Average Salary of last 10 months immediately preceding the month of retirement"]
[null,"b)"," Rs. 20,00,000","** Salary = Basic Pay + Dearness Allowance (to the extent it forms part of retirement benefits)+ turnover based commission"]
[null,"c) ","Gratuity actually received."]
["D-4","Pension"]
["-","Pension received from United Nation Organization by the employee of his family members",null,"Fully Exempt"]
["10(10A)(i)","Commuted Pension received by an employee Central Government, State Government, Local Authority Employees and Statutory Corporation",null,"Fully Exempt"]
["10(10A)(ii)","Commuted Pension received by other employees who also receive gratuity",null,"1/3 of full value of commuted pension will be exempt from tax"]
["10(10A)(iii)","Commuted Pension received by other employees who do not receive any gratuity",null,"1/2 of full value of commuted pension will be exempt from tax"]
["10(19)","Family Pension received by the family members of Armed Forces",null,"Fully Exempt"]
["57(iia)","Family pension received by family members in any other case",null,"33.33% of Family Pension subject to maximum of Rs. 15,000 shall be exempt from tax"]
["D-5","Voluntary Retirement"]
["10(10C)","Amount received on Voluntary Retirement or Voluntary Separation (Subject to certain conditions)",null,"Least of the following is exempt from tax:"]
[null,"1)"," Actual amount received as per the guidelines i.e. least of the following"]
[null,"a) ","3 months salary for each completed year of services"]
[null,"b)"," Salary at the time of retirement X No. of months of services left for retirement; or"]
[null,"2)"," Rs. 5,00,000"]
["D-6","Provident Fund"]
["-","Employee’s Provident Fund",null,"For taxability of contribution made to various employee’s provident fund and interest arising thereon ","see Note 3."]
["D-7","National Pension System (NPS)"]
["10(12A)/10(12B)","National Pension System",null,"Any payment from the National Pension System Trust to an assessee on closure of his account or on his opting out of the pension scheme referred to in section 80CCD, to the extent it does not exceed 60% of the total amount payable to him at the time of such closure or his opting out of the scheme.","Note: Partial withdrawal from the NPS shall be exempt to the extent of 25% of amount of contributions made by the employee."]
["E","Arrear of Salary and relief under section 89(1)"]
["Section","Detail of section",null,"Limit ","Remark (if any)"]
[15,null,"Arrear of salary and advance salary","Taxable in the year of receipt. However relief under section 89 is available"]
[89,null,"Relief under Section 89","If an individual receives any portion of his salary in arrears or in advance or receives profits in lieu of salary, he can claim relief as per provisions of section 89 read with rule 21A"]
["F","Other Benefits"]
["Section","Detail of section",null,"Limit ","Remark (if any)"]
["-","Lump-sum payment made gratuitously or by way of compensation or otherwise to widow or other legal heirs of an employee who dies while still in active service ",null,"Fully Exempt in the hands of widow or other legal heirs of employee","[Circular No. 573, dated 21-08-1990]"]
["-","Ex-gratia payment to a person (or legal heirs) by Central or State Government, Local Authority or Public Sector Undertaking consequent upon injury to the person or death of family member while on duty ",null,"Fully Exempt in the hands of individual or legal heirs","[Circular No. 776, dated 08-06-1999]"]
["-","Salary received from United Nation Organization ",null,"Fully Exempt","[Circular No. 293, dated 10-02-1981]"]
["10(6)(ii)","Salary received by foreign national as an officials of an embassy, high commission, legation, consulate or trade representation of a foreign state",null,"Fully Exempt if corresponding official in that foreign country enjoys a similar exemption"]
["10(6)(vi)","Remuneration received by non-resident foreign citizen as an employee of a foreign enterprise for services rendered in India, if:",null,"Fully exempt"]
[null,"a) ","Foreign enterprise is not engaged in any trade or business in India"]
[null,"b) ","His stay in India does not exceed in aggregate a period of 90 days in such previous year"]
[null,"c)"," Such remuneration is not liable to deducted from the income of employer chargeable under this Act"]
["10(6)(viii)","Salary received by a non-resident foreign national for services rendered in connection with his employment on a foreign ship if his total stay in India does not exceed 90 days in the previous year.",null,"Fully exempt"]
["-","Salary and allowances received by a teacher /professor from SAARC member state (Subject to certain conditions).",null,"Fully Exempt"]

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["Treatment_of_Income_from_Different_Sources",null,null,null,null,null,null,"Home"]
[]
[]
[]
["IV. ","Income under the Capital Gains"]
["A","Chargeability:"]
["Capital gains shall be chargeable to tax if following conditions are satisfied:"]
["a) ","There should be a capital asset. In other words, the asset transferred should be a capital asset on the date of transfer;"]
["b) ","It should be transferred by the taxpayer during the previous year;"]
["c) ","There should be profits or gain as a result of transfer."]
["B"," Meaning of Capital Asset [Sec 2(14)]"]
["Capital Asset is defined to include:"]
["a) ","Any kind of property held by an assessee, whether or not connected with business or profession of the assessee."]
["b) ","Any securities held by a FII which has invested in such securities in accordance with the regulations made under the SEBI Act, 1992."]
[null,"However, the term ‘capital asset’ shall exclude the following:"]
[null,"a) ","Stock-in-trade, consumable stores, raw materials held for the purpose of business or profession;"]
[null,"b) ","Movable property held for personal use of taxpayer or for any member of his family dependent upon him. However, jewellery, costly stones, and ornaments made of silver, gold, platinum or any other precious metal, archaeological collections, drawings, paintings, sculptures or any work of art shall be considered as capital asset even if used for personal purposes;"]
[]
[]
[]
[null,"c) ","Specified Gold Bonds and Special Bearer Bonds;"]
[null,"d) ","Agricultural Land in India, not being a land situated:"]
[null,null,"a. ","Within jurisdiction of municipality, notified area committee, town area committee, cantonment board and which has a population not less than 10,000;"]
[]
[null,null,"b. ","Within range of following distance measured aerially from the local limits of any municipality or cantonment board:"]
[]
[null,null,"i. ","not being more than 2 KMs, if population of such area is more than 10,000 but not exceeding 1 lakh;"]
[null,null,"ii. ","not being more than 6 KMs , if population of such area is more than 1 lakh but not exceeding 10 lakhs; or"]
[null,null,"iii. ","not being more than 8 KMs , if population of such area is more than 10 lakhs."]
[null," e)  ","Deposit certificates issued under the Gold Monetisation Scheme, 2015"]
["C","Type of Capital Assets"]
["(A) Short Term Capital Asset",null,null,null,null,null,null,"(B). Long Term Capital Asset"]
["Capital asset held for not more than 36 months immediately prior to the date of transfer shall be deemed as short-term capital asset. However, following assets held for not more than 12 months shall be treated as short-term capital assets:",null,null,null,null,null,null,"Capital Asset that held for more than 36 months or 24 months or 12 months, as the case may be, immediately preceding the date of transfer is treated as long-term capital asset."]
[]
[]
["a) ","Equity or preference shares in a company which are listed in any recognized stock exchange in India;"]
[]
["b) ","Other listed securities;"]
["c)"," Units of UTI;"]
["d) ","Units of equity oriented funds; or"]
["e) ","Zero Coupon Bonds."]
["Note: ","Unlisted shares and immovable property (being land or building or both) held for not more than 24 months immediately prior to the date of transfer shall be treated as short-term capital asset."]
[]
[]
["D ","Period of Holding"]
["The period of holding shall be determined as follows:"]
["Different situations",null,null,null,null,"How to calculate the period of holding"]
["Shares held in a company in liquidation",null,null,null,null,"The period subsequent to the date on which the company goes into liquidation shall be excluded."]
[]
["Capital asset which becomes the property of the assessee in the circumstances mentioned in section 49(1) read with section 47 [i.e., when an asset is acquired by gift, will, succession, inheritance or the asset is required at the time of partition of family or under a revocable or irrevocable trust or under amalgamation, etc.]",null,null,null,null,"The period for which the asset was held by the previous owner should be included (cost of acquisition in this case shall be computed in the manner provided in Para 4.10)"]
[]
[]
[]
[]
[]
["Allotment of shares in amalgamated Indian company in lieu shares held in amalgamating company",null,null,null,null,"The period of holding shall be computed from the date of acquisition of shares in the amalgamating company."]
[]
["Right shares",null,null,null,null,"The period of holding shall be computed from the date of allotment of right shares."]
[]
["Right entitlement",null,null,null,null,"The period of holding will be considered from the date of offer to subscribe to shares to the date when such right entitlement is renounced by the person."]
[]
[]
["Bonus shares",null,null,null,null,"The period of holding shall be computed from the date of allotment of bonus shares."]
[]
["Issue of shares by the resulting company in a scheme of demerger to the shareholders of the demerged company",null,null,null,null,"The period of holding shall be computed from the date of acquisition of shares in the demerged company."]
[]
["Membership right held by a member of recognised stock exchange",null,null,null,null,"In case of shares as well as trading/clearing rights, the period for which the person was a member of the stock exchange immediately prior to such demutualization/corporatization shall be included."]
[]
["Flat in a co-operative society",null,null,null,null,"The period of holding shall be computed from the date of allotment of shares in the society."]
[]
["Sweat equity shares allotted by employer",null,null,null,null,"The period of holding shall be reckoned from the date of allotment or transfer of such equity shares (applicable from the assessment year 2008-09)"]
[]
["Unit of a business trust [allotted pursuant to transfer of shares as referred to in section 47(xvii)]",null,null,null,null,"The period of holding shall include the period for which shares were held by the assessee."]
[]
["Conversion of preference shares into equity shares",null,null,null,null,"The period of holding of equity shares shall include the period for which preference shares were held by the assessee"]
[]
["Units allotted to an assessee pursuant to consolidation of two or more scheme of a mutual fund as referred to in Section 47(xviii)",null,null,null,null,"The period of holding of such units shall include the period for which the unit or units in the consolidating scheme of the mutual fund were held by the assessee."]
[]
["Shares in a company acquired by the non-resident assessee on redemption of Global Depository Receipts referred to in Section 115AC(1)(b)",null,null,null,null,"The period of holding of such shares shall be reckoned from the date on which a request for such redemption was made."]
[]
["Transactions in shares and securities not given above:"]
[" 1) "," Date of purchase (through stock exchanges) of shares and Securities",null,null,null," a)  ","Date of purchase by broker on behalf of investor."]
[]
[" 2)  ","Date of transfer (through stock exchanges) of shares and securities",null,null,null," b)  ","Date of broker's note provided such transactions are followed up by delivery of shares and also the transfer deeds."]
[]
[]
["3)  ","Date of purchase/transfer of shares and securities (transaction taken place directly between parties and not through stock exchanges)",null,null,null," c)  ","Date of contract of sale as declared by parties provided it is followed up by actual delivery of shares and the transfer deeds."]
[]
[]
[" 4)  ","Date of purchase/sale of shares and securities purchased in several lots at different points of time but delivery taken subsequently and sold in parts",null,null,null," d)  ","The FIFO method shall be adopted to reckon the period of the holding of the security, in cases where the dates of purchase and sale cannot be correlated through specific number of scrips."]
[]
[]
[]
[" 5) "," Transfer of a security by a depository (i.e., demat account)",null,null,null," e)  ","The period of holding shall be determined on the basis of the first-in-first-out method."]
[]
["Conversion of stock-in-trade into capital asset",null,null,null,null,"The period of holding of such converted asset shall be reckoned from the date of conversion."]
[]
["E","Meaning of Transfer [Section 2(47)]"]
["\"Transfer”, in relation to a capital asset, includes:"]
["(i) ","Sale, exchange or relinquishment of the asset;"]
["(ii) ","Extinguishment of any rights in relation to a capital asset;"]
["(iii) ","Compulsory acquisition of an asset;"]
["(iv) ","Conversion of capital asset into stock-in-trade;"]
["(v) ","Maturity or redemption of a zero coupon bond;"]
["(vi) ","Allowing possession of immovable properties to the buyer in part performance of the contract;"]
["(vii) ","Any transaction which has the effect of transferring an (or enabling the enjoyment of) immovable property; or"]
["(viii) ","Disposing of or parting with an asset or any interest therein or creating any interest in any asset in any manner whatsoever."]
["F ","Transactions which are not regarded as transfer [Section 47]"]
["Following transactions shall not be regarded as transfer (subject to certain condition). Hence, following transaction shall not be charged to capital gains:"]
[]
["Section","Particulars"]
["46(1)","Distribution of asset in kind by a company to its shareholders at the time of liquidation"]
["47(i)","Distribution of capital asset on total or partial partition of HUF"]
["47(iii)","Transfer of capital asset under a gift or will or an irrevocable trust"]
["47(iv)","Transfer of capital asset by a company to its wholly owned subsidiary company"]
["47(v)","Transfer of a capital asset by a wholly owned subsidiary company to its holding company"]
["47(vi)","Transfer of capital assets in a scheme of amalgamation"]
["47(via)","Transfer of shares in an Indian company held by a foreign company to another foreign company under a scheme of amalgamation of the two foreign companies"]
[]
["47(viab)","Transfer of share of a foreign company (which derives, directly or indirectly, its value substantially from the share or shares of an Indian company) held by a foreign company to another foreign company under a scheme of amalgamation (subject to conditions)"]
[]
["47(viaa)","Transfer of capital assets in a scheme of amalgamation of a banking company with a banking institution"]
["47(vib)","Transfer of capital assets by the demerged company to the resulting company in a demerger"]
["47(vic)","Transfer of shares held in an Indian company by a demerged foreign company to the resulting foreign company"]
["47(vica)","Any transfer of a capital asset by the predecessor co-operative bank to the successor co-operative bank in a business reorganization."]
["47(vicb)","Any transfer of capital asset (being shares) held by a shareholder in the predecessor co-operative bank if the transfer is made in consideration of the allotment to him of any shares in the successor co-operative bank in a scheme of business reorganization"]
[]
["47(vicc)","Transfer of share of a foreign company (which derives, directly or indirectly, its value substantially from the share or shares of an Indian company) held by a demerged foreign company to resulting foreign company in case of demerger (subject to conditions)"]
[]
["47(vid)","Transfer or issue of shares by the resulting company to the shareholders of the demerged company in a scheme of demerger"]
["47(vii)","Allotment of shares in amalgamated company in lieu of shares held in amalgamating company"]
["47(viia)","Transfer of capital assets (being foreign currency convertible bonds or GDR) by a non-resident to another non-resident"]
["47(viiaa)","Any transfer made outside India, of a capital asset (being rupee denominated bond of an Indian company issued outside India) by a non-resident to another non-resident"]
[]
["47(viiab)","Any transfer of following capital assets by a non-resident on a recognised stock exchange located in any International Financial Services Centre:"]
[]
[null," a)  Bond or GDR"]
[null," b)  Rupee Denominated Bond of an Indian Co."]
[null," c)  Derivative"]
["47(viib)","Transfer of capital assets (being a Government security carrying periodic payment of interest) outside India through an intermediary dealing in settlement of securities by a non-resident to another non- resident"]
[]
["47(viic)","Redemption of capital asset being sovereign gold bond issued by RBI under the Sovereign Gold Bond Scheme, 2015"]
["47(ix)","Transfer of a capital asset (being work of art, manuscript, painting, etc.) to Government, University, National museum, etc."]
["47(x)","Transfer by way of conversion of bonds or debentures into shares"]
["47(xa)","Transfer by way of conversion of bonds [as referred to in section 115AC(1)(a)] into shares or debentures of any company"]
["47(xb)","Any transfer by way of conversion of preference shares into equity shares"]
["47(xi)","Transfer by way of exchange of a capital asset being membership of a recognized stock exchange for shares of a company"]
["47(xii)","Transfer of land by a sick industrial company which is managed by its workers’ co-operative"]
["47(xiii)","Transfer of a capital asset by a firm to a company in the case of conversion of firm into company"]
["47(xiiia)","Transfer of a capital asset being a membership right held by a member of a recognized stock exchange in India"]
["47(xiiib)","Transfer of a capital asset by a private company or unlisted public company to an LLP, or any transfer of shares held in the company by a shareholder, in the case of conversion of company into LLP"]
[]
["47(xiv)","Transfer of a capital asset to a company in the case of conversion of proprietary concern into a company"]
["47(xv)","Transfer involved in a scheme of lending of securities"]
["47(xvi)","Transfer of a capital asset in a transaction of reverse mortgage made under a scheme notified by the Government"]
["47(xvii)","Transfer of a capital asset (being share of a special purpose vehicle) to a business trust in exchange of units allotted by that trust to the transferor"]
[]
["47(xviii)","Transfer of units of a mutual fund pursuant to consolidation of two or more schemes of equity oriented mutual fund or of two or more schemes of a mutual fund other than equity oriented mutual fund"]
[]
["47(xix)","Transfer of units of a mutual fund from one plan to another pursuant to consolidation of plans within scheme of mutual funds."]
["G","Computation of capital Gain:"]
["Computation of capital gain depends upon the nature of the capital asset transferred during the previous year, vis-à-vis, short-term capital asset, long-term capital asset or depreciable asset. Capital gain arising on transfer of short-term capital asset or depreciable asset is considered as short-term capital gain, whereas transfer of long-term capital asset gives rise to long-term capital gain."]
[]
[]
["The capital gains on transfer of capital asset shall be computed in the following manner:"]
["Short-term capital assets",null,null,"Long-term capital assets",null,null,"Depreciable asset"]
["[Section 48]",null,null,"[Section 48]",null,null,"[Section 50]*"]
["Full value of consideration",null,null,"Full value of consideration",null,null,"WDV of block of asset at the beginning of previous year"]
["Less: Cost of acquisition of asset",null,null,"Less: Indexed Cost of acquisition \n(See Note 1)",null,null,"Add: Actual cost of assets falling within that block acquired during the year"]
[]
["Less: Cost of improvement",null,null,"Less: Indexed Cost of Improvement \n(See Note 1)",null,null,"Less: Full value of consideration of assets transferred during the year"]
[]
["Less: Expenditure incurred wholly and exclusively in connection with such transfer",null,null,"Less: Expenditure incurred wholly and exclusively in connection with such transfer",null,null,"Less: Expenditure incurred wholly and exclusively in connection with such transfer"]
[]
[null,null,null,"Note 1: ",null,null,"* Short-term capital gain or loss from sale of depreciable asset will arise only in the following two situations:"]
[null,null,null,"Indexed Cost of Acquisition and Improvement [Second Proviso to Section 48]"]
[]
[null,null,null,null,null,null,"a)"," When on last day of the previous year, WDV of the block of asset is nil; or"]
[null,null,null,"a) ","In case of transfer of long-term capital assets, indexed cost of acquisition and indexed cost of improvement shall be deducted from the full value of consideration;"]
[]
[null,null,null,null,null,null,"b) ","When on last day of the previous year, block ceases to exist."]
[]
[]
[]
[]
[null,null,null,"b) ","Indexed cost of acquisition and Indexed cost of improvement shall be computed with reference to Cost Inflation Index (‘CII’) in the following manner:"]
[]
[]
[]
[]
[]
[":","Indexed Cost of Acquisition =",null,null,"[(Cost of Acquisition) × (CII for the year of transfer)]"]
[null,null,null,null,"(CII for the year of acquisition or for the Financial Year 2001-02, whichever is later)"]
[]
[":","Indexed Cost of Improvement =",null,null,"[(Cost of Improvement) × (CII for the year of transfer)]"]
[null,null,null,null,"CII for the year of Improvement"]
["Note : ","The base year for computation of capital gains has been shifted from 1981 to 2001 with effect from assessment year 2018-19. Thus, if any capital asset (acquired before April 1, 2001) is transfered then assessee has an option to take its cost of acquisition either as fair market value as on April 1, 2001 or its actual cost."]
[]
[]
[null,"However, there are some cases where benefit of indexation is not available, which are as under:"]
["Section",null,"Capital Asset",null,null,null,null,"Transferor"]
["Third Proviso to Section 48",null,"Long-term capital gains arising from transfer of an equity share, or a unit of an equity oriented fund or a unit of a business trust as referred to in Section 112A.",null,null,null,null,"Any Person"]
[]
[]
["Fourth proviso to section 48",null,"Bonds or debentures.",null,null,null,null,"Any person"]
[null,null,"Note: ","However, indexation benefit is available on two type of bonds, namely,-"]
[]
[null,null,null,"  •  Capital indexed bonds (issued by the Government)"]
[null,null,null,"  •  Sovereign Gold Bond (issued by the RBI under the Sovereign Gold Bond Scheme, 2015)"]
[]
[112,null,"Capital gains arising from transfer of unlisted shares (which is taxable at concessional rate of 10%) as calculated without giving effect to first proviso to Section 48",null,null,null,null,"Non-resident"]
[]
["44AE",null,"Presumptive income from business of plying, hiring or leasing of goods carriage if assessee does not own more than 10 goods carriage.",null,null,null,null,"For Heavy Goods Vehicle:"]
[null,null,null,null,null,null,null,"Rs. 1,000 per ton of gross vehicle weight for every month or part of a month during which the heavy goods vehicle is owned by assessee."]
[]
[]
[null,null,null,null,null,null,null,"For Other Goods Vehicle:"]
[null,null,null,null,null,null,null,"Rs. 7,500 for every month or part of a month during which the goods carriage is owned by assessee."]
[]
["50A",null,"Depreciable asset (other than an asset used by a power generating unit eligible for depreciation on straight line basis)",null,null,null,null,"Any person"]
[]
["50B",null,"Undertaking/division transferred by way of slump sale as covered by section 50B",null,null,null,null,"Any person"]
[]
["115AB",null,"Units purchased in foreign currency as given in section 115AB",null,null,null,null,"Offshore fund"]
["115AC",null,"Global depository receipts (GDR) purchased in foreign currency as given in section 115AC",null,null,null,null,"Non-resident"]
[]
["115ACA",null,"Global depository receipts (GDR) purchased in foreign currency as given in section 115ACA",null,null,null,null,"Resident individual - employee"]
[]
["115AD",null,"Securities as given in section 115AD",null,null,null,null,"Foreign Institutional Investors"]
["CII in relation to a previous year means such index, as Central Government notifies on year to year basis. The Central Government has notified the following Cost Inflation Indexes"]
[]
[null,null,"Financial year","Cost Inflation Index",null,"Financial year","Cost Inflation Index"]
[null,null,"2001-02",100,null,"2010-11",167]
[null,null,"2002-03",105,null,"2011-12",184]
[null,null,"2003-04",109,null,"2012-13",200]
[null,null,"2004-05",113,null,"2013-14",220]
[null,null,"2005-06",117,null,"2014-15",240]
[null,null,"2006-07",122,null,"2015-16",254]
[null,null,"2007-08",129,null,"2016-17",264]
[null,null,"2008-09",137,null,"2017-18",272]
[null,null,"2009-10",148,null,"2018-19",280]
["H","Computation of capital gain in case of sale of shares or debentures of an Indian company purchased by a non-resident in foreign currency [ first proviso to section 48]"]
[]
["In such a case, capital gain shall be determined as under:-"]
["Full Value of Consideration (X)",null,null,"Find out sale consideration in Indian currency and convert it into same foreign currency, which was used to acquire the capital asset, at average exchange rate* on the date of transfer."]
[]
["Cost of acquisition (Y)",null,null,"Find out the cost of acquisition in Indian currency and convert it into foreign currency at average exchange rate on the date of acquisition."]
[]
["Expenditure on sale (Z)",null,null,"Find out the expenditure on transfer in Indian currency and convert it into same foreign currency at average exchange rate on the date of transfer (not on the date when expenditure is incurred)."]
[]
["Capital gain (X-Y-Z)",null,null,"The capital gains as computed in after reducing the cost of acquisition and expenditure from the full value of consideration shall be reconverted into Indian currency at buying rate** on the date of transfer."]
[]
[]
["* Average exchange rate means the average of the telegraphic transfer buying rate and telegraphic transfer selling rate of the foreign currency initially utilised in the purchase of capital asset."]
[]
["** Buying rate is the telegraphic transfer buying rate of such currency."]
["I "," Full Value of Consideration"]
["Full value of consideration is the consideration received or receivable by the transferor in lieu of assets, which he has transferred. Such consideration may be received in cash or in kind. If it is received in kind, then fair market value (‘FMV’) of such assets shall be taken as full value of consideration."]
[]
[]
["However, in the following cases “full value of the consideration” shall be determined on notional basis as per the relevant provisions of the Income-tax Act, 1961:"]
[]
["S. No.","Nature of transaction",null,null,null,"Section","Full Value of Consideration"]
[1,"Money or other asset received under any insurance from an insurer due to damage or destruction of a capital asset",null,null,null,"45(1A)","Value of money or the FMV of the asset (on the date of receipt)"]
[]
[2,"Conversion of capital asset into stock-in-trade",null,null,null,"45(2)","FMV of the capital asset on the date of conversion"]
[3,"Transfer of capital asset by a partner or member to firm or AOP/BOI, as the case may be, as his capital contribution",null,null,null,"45(3)","Amount recorded in the books of accounts of the firm or AOP/BOI as the value of the capital asset received as capital contribution"]
[]
[]
[4,"Distribution of capital asset by Firm or AOP/BOI to its partners or members, as the case may be, on its dissolution",null,null,null,"45(4)","FMV of such asset on the date of transfer"]
[]
[5,"Money or other assets received by share- holders at the time of liquidation of the company",null,null,null,"46(2)","Total money plus FMV of assets received on the date of distribution less amount assessed as deemed dividend undersection 2(22)(c)"]
[]
[6,"Buy-back of shares and other specified securities by a company",null,null,null,"46A","Consideration paid by company on buyback of shares or other securities would be deemed as full value of consideration. The difference between the cost of acquisition and buy-back price (full value of consideration) would be taxed as capital gain in the hands of the shareholder."]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,"Note: if shares are not listed on a recognized stock exchange, domestic companies would liable to pay additional tax at 20% under section 115QA on the distributed income (i.e. buy-back price as reduced by the amount received by the company for issue of such shares)"]
[]
[]
[]
[7,"Shares, debentures, warrants (‘securities’) allotted by an employer to an employee under notified Employees Stock Option Scheme and such securities are gifted by the concerned employee to any person",null,null,null,"Fourth Proviso toSection 48","Fair Market value of securities at the time of gift"]
[]
[]
[]
["7A.","Conversion of capital asset into stock-in-trade",null,null,null,49,"FMV of the inventory as on the date of conversion"]
[]
[8,"In case of transfer of land or building, if sale consideration declared in the conveyance deed is less than the stamp duty value",null,null,null,"50C","The value adopted or assessed or assessable by the Stamp Valuation Authority shall be deemed to be the full value of consideration. However, no such adjustment is required to be made if value adopted for stamp duty purposes does not exceed 105% of the sale consideration."]
[]
[]
[]
[]
["8A.","Where consideration for transfer of unquoted shares is less than the Fair Market Value",null,null,null,"50CA","The Fair Market Value (so determined in prescribed manner) shall be deemed to be the full value of consideration"]
[]
[]
[9,"If consideration received or accruing as a result of transfer of a capital asset is not ascertainable or cannot be determined",null,null,null,"50D","FMV of asset on the date of transfer (applicable from the assessment year 2013-14)"]
[]
["J","Cost of Acquisition"]
["Cost of acquisition of an asset is the amount for which it was originally acquired by the assessee. It includes expenses of capital nature incurred in connection with such purchase or for completing the title of the property."]
[]
["However, in cases given below, cost of acquisition shall be computed on notional basis:"]
["S. No.","Particulars",null,null,null,"Notional Cost of Acquisition"]
[1,"Additional compensation in the case of compulsory acquisition of capital assets",null,null,null,"Nil"]
[]
[2,"Assets received by a shareholder on liquidation of the company",null,null,null,"FMV of such asset on the date of distribution of assets to the shareholders"]
[]
[3,"Stock or shares becomes property of taxpayer on consolidation, conversion, etc.",null,null,null,"Cost of acquisition of such stock or shares from which such asset is derived"]
[]
[4,"Allotment of shares in an amalgamated Indian co. to the shareholders of amalgamating co. in a scheme of amalgamation",null,null,null,"Cost of acquisition of shares in the amalgamating co."]
[]
[]
[5,"Conversion of debentures into shares",null,null,null,"That part of the cost of debentures in relation to which such asset is acquired by the assessee"]
[]
["5A.","Conversion of preference shares into equity shares",null,null,null,"The part of the cost of preference shares in relation to which such asset is acquired by the assessee."]
[]
[6,"Allotment of shares/securities by a co. to its employees under ESOP Scheme approved by the Central Government",null,null,null,"a)"," If shares are allotted during 1999-2000 or on or after April 1, 2009, FMV of securities on the date of exercise of option"]
[]
[]
[null,null,null,null,null,"b)"," If shares are allotted before April 1, 2007 (not being during 1999-2000), the amount actually paid to acquire the securities"]
[]
[]
[null,null,null,null,null,"c)"," If shares are allotted on or after April 1, 2007 but before April 1, 2009, FMV of securities on the date of vesting of option (purchase price paid to the employer or FBT paid to employer shall not be considered)"]
[]
[]
["6A.","Listed Equity Shares or Units of Equity Oriented Funds or Units of Business Trust as referred to in Section 112A acquired before February 1, 2018.",null,null,null,"Higher of :"]
[null,null,null,null,null," (i)  ","Cost of acquisition of such asset; and"]
[null,null,null,null,null," (ii)  ","Lower of:"]
[null,null,null,null,null,"(A)  ","The fair market value of such asset; and"]
[null,null,null,null,null,"(B)  ","The full value of consideration received or accruing as a result of transfer of such asset."]
[]
[null,null,null,null,null,"Note:"," For meaning of 'Fair market Value' refer Explanation to Section 55(2)(ac)."]
[]
[7,"Property covered by section 56(2)(vii) or (viia) or (x)",null,null,null,"The value which has been considered for the purpose of Section 56(2)(vii) or (viia) or (x)"]
[]
[8,"Allotment of shares in Indian resulting company to the existing shareholders of the demerger company in a scheme of demerger",null,null,null,"Cost of acquisition of shares in demerged company ? Net book value of assets transferred in demerger ? Net worth of the demerged company immediately before demerger"]
[]
[9,"Cost of acquisition of original shares in demerged company after demerger",null,null,null,"Cost of acquisition of such shares minus amount calculated above in point 8."]
[]
[10,"Cost of acquisition of assets acquired by successor LLP from predecessor private company or unlisted public company at the time of conversion of the company into LLP in compliance with conditions of Section 47(xiiib)",null,null,null,"Cost of acquisition of the assets to the predecessor private company or unlisted public company"]
[]
[]
[]
[]
[11,"Cost of acquisition of rights of a partner in a LLP which became the property of the taxpayer due to conversion of a private company or unlisted public company into the LLP",null,null,null,"Cost of acquisition of the shares in the co. immediately before conversion"]
[]
[]
[]
[12,"Depreciable assets covered under Section 50",null,null,null,"Opening WDV of block of assets on the first day of the previous year plus actual cost of assets acquired during the year which fall within the same block of assets"]
[]
[13,"Depreciable assets of a power generating unit as covered under Section 50A*",null,null,null,"WDV of the asset minus terminal depreciation plus balancing charge"]
[]
[14,"Undertaking/division acquired by way of slump sale as covered under section 50B",null,null,null,"Net worth of such undertaking"]
[]
[15,"New asset acquired for claiming exemptions under sections 54, 54B, 54D, 54G or 54GA if it is transferred within three years",null,null,null,"Actual cost of acquisition minus exemption claimed under these sections"]
[]
[]
[16,"Goodwill of business or trade mark or brand name associated with business or right to manufacture, produce or process any article or thing or right to carry on any business or profession, tenancy right, stage permits or loom hours",null,null,null,"a) If these assets were acquired by gift, will, etc., under section 49(1) and the previous owner had purchased these assets: Cost of acquisition to the previous owner"]
[]
[null,null,null,null,null,"b) If the owner has purchased these assets: Actual cost of acquisition"]
[null,null,null,null,null,"c) If these assets are self-generated: Nil"]
[17,"Right shares",null,null,null,"Amount actually paid by assessee"]
[18,"Right to subscribe to shares (i.e., right entitlement)",null,null,null,"Nil"]
[19,"Bonus shares",null,null,null,"a) If allotted to the assessee before April 1, 1981: Fair market value on that date"]
[null,null,null,null,null,"b) In any other case: Nil"]
[20,"Allotment of equity shares and right to trade in stock exchange, allotted to members of stock exchange under a scheme of demutualization or corporatization of stock exchanges as approved by SEBI",null,null,null,"a) Cost of acquisition of shares: Cost of acquisition of original membership of the stock exchange"]
[]
[null,null,null,null,null,"b) Cost of acquisition of trading or clearing rights of the stock exchange: Nil"]
[21,"Capital asset, being a unit of business trust, acquired in consideration of transfer as referred to in section 47(xvii)",null,null,null,"Cost of acquisition of shares as referred to in section 47(xvii) [applicable from AY 2015-16]"]
[]
[":","Units allotted to an assessee pursuant to consolidation of two or more scheme of a mutual fund as referred to in Section 47(xviii)",null,null,null,"Cost of acquisition of such units shall be the cost of acquisition of units in the consolidating scheme of the mutual fund"]
[]
[]
[":","Shares in a company acquired by the non-resident assessee on redemption of Global Depository Receipts referred to in Section 115AC(1)(b)",null,null,null,"Cost of acquisition of such shares shall be calculated on the basis of the price prevailing on any recognized stock exchange on the date on which a request for such redemption was made."]
[]
[]
[24,"Any other capital asset:",null,null,null," a)  If it became property of taxpayer before April 1, 2001 by gift, will, etc., in modes specified insection 49(1): Cost of acquisition to the previous owner or FMV as on April 1, 2001, whichever is higher"]
[]
[]
[null,null,null,null,null," b)  If it became property of taxpayer before April 1, 2001 : Cost of acquisition or FMV as on April 1, 2001, whichever is more"]
[]
[null,null,null,null,null," c)  If it became property of taxpayer after April 1, 2001 by gift, will, etc., in modes specified insection 49(1): Cost of acquisition to the previous owner"]
[]
[null,null,null,null,null," d)  If it became property of taxpayer after April 1, 2001 : Actual cost of acquisition"]
["* Terminal Depreciation/Balancing Charge:"]
["a) ","Balancing Charge = Sales Consideration - WDV of the depreciable asset"]
["b) ","Terminal Depreciation = WDV - Sales Consideration"]
[":","When a depreciable asset (which was subject to depreciation on straight line basis) of a power generating units is sold, discarded, demolished or destroyed then terminal depreciation shall be deductible from sale consideration while computing capital gains, or balancing charge is taxable in the relevant year, as the case may be."]
[]
[]
["K ","Cost to the Previous Owner [sec. 49(1)]"]
["Cost to the previous owner shall be deemed to be the cost of acquisition in the hands of the taxpayer in cases where a capital asset becomes the property of the assessee under any of the modes given below:"]
[]
["a) ","On any distribution of assets on the total or partial partition of a HUF"]
["b) ","Under a Gift or Will;"]
["c) ","By Succession, Inheritance or Devolution;"]
["d) ","On any distribution of assets on dissolution of a firm, BOI or AOP (where such dissolution had taken place at any time before the 01-04-1987);"]
[]
["e)"," On any distribution of assets on liquidation of a company;"]
["f) ","Under a transfer to a revocable or an irrevocable trust;"]
["g) ","On any transfer by a holding company to its wholly owned Indian subsidiary company;"]
["h) ","On any transfer by a wholly owned subsidiary company to its Indian holding company;"]
["i) ","On any transfer by the amalgamating company to the Indian amalgamated company;"]
["j) ","In a scheme of amalgamation, any transfer of shares held in a Indian company by a amalgamating foreign company to the amalgamated Foreign company;"]
[]
["k) ","Consequent to transfer of share(in a scheme of amalgamation as referred to in Section 47(viab) of a foreign company which derives, directly or indirectly, its value substantially from the share or shares of an Indian company held by amalgamating foreign company to the amalgamated foreign company."]
["l)"," Consequent to transfer of capital asset by the demerged company to the resulting Indian company. (in case of demerger)"]
["m) ","Consequent to transfer of share (in case of demerger as referred to in Section 47(vic) of a foreign company which derives, directly or indirectly, its value substantially from the share or shares of an Indian company held by a demerged foreign company to resulting foreign company."]
[]
[]
["n) ","Any transfer, in a scheme of amalgamation of a banking company with a banking institution;"]
["o) ","On any transfer in a scheme of business reorganization of a cooperative bank;"]
["p) ","On any transfer in a scheme of conversion of private company or unlisted company into LLP;"]
["q) ","On any transfer in case of conversion of Firm or Sole proprietary concern into Company;"]
["r) ","By HUF where one of its members has converted his self-acquired property into joint family property."]
["Note:","Where previous owner has also acquired the property in the aforesaid manner the ‘previous owner’ of the property shall be construed as the last previous owner who acquired the property by means other than those stated above."]
[]
["L ","Cost of Improvement [Sec. 55(1)(b)]"]
["Cost of improvement, in relation to the capital assets shall include all capital expenditure incurred in making addition or alteration to the capital assets by the assessee or the previous owner. However, cost of improvement does not include any expenditure incurred prior to 01-04-2001. Cost of improvement shall be computed in the following manner:"]
[]
[]
["S. No.","Particular",null,null,null,null,"Cost of Improvement"]
[1,"In relation to goodwill of a business, right to manufacture, produce any article or thing or right to carry on business or profession",null,null,null,null,"NIL"]
[]
[2,"In relation to capital asset which becomes property of the assessee or previous owner before 01-04-2001",null,null,null,null,"Any expenditure of capital nature incurred on or after 01-04-2001"]
[]
[3,"In relation to capital asset which becomes property of the assessee or previous owner before 01.04.2001 by way of any mode specified under Section 49(1)",null,null,null,null,"Any expenditure of capital nature incurred on or after 01-04-2001 by the assessee or the previous owner"]
[]
[4,"In relation to capital asset which becomes property of the assessee or previous owner on or after 01.04.2001",null,null,null,null,"Any expenditure of capital nature incurred by the assessee or the previous owner"]
[]
[5,"In relation to capital asset which becomes property of the assessee or previous owner on or after 01-04-2001 by way of any mode specified under Section 49(1)",null,null,null,null,"Any expenditure of capital nature incurred by the assessee or the previous owner"]
[]
[]
["M ","Rates of tax on capital gains:"]
["1. Short Term Capital Gains",null,null,null,null,"2. Long Term Capital Gains"]
["a) ","Short-term capital gains shall be included in the gross total income of the taxpayer and will be taxed at the normal rates;",null,null,null," a)  ","Long-term capital gains are subject to tax at 20%;"]
[]
[]
["b) ","Short-term capital gains arising from transfer of Equity Shares, Units of an Equity Oriented Funds or a unit of a business trust which is chargeable to securities transaction tax shall be taxed at 15% under Section 111A;",null,null,null," b)  ","Long-term capital gains arising from transfer of listed securities, units or a zero coupon [other than as referred to in point d) below] bonds shall be taxable at lower of following:"]
[]
[]
[]
[]
["Note:-",null,null,null,null," i.  ","20% after taking benefit of indexation; or"]
["Now benefit of reduced rate of tax (i.e., 15%) shall be available w.e.f. 1-4-2016 even in respect of income arising from transfer of units of a business trust which were acquired by assessee in lieu of shares of special purpose vehicle as referred to in section 47(xvii).",null,null,null,null,"ii.  ","10% without taking benefit of indexation."]
[null,null,null,null,null," c)  ","Long-term capital gains arising to a non-residents or foreign company from transfer of unlisted securities shall be taxed at without giving benefit for indexation"]
[null,null,null,null,null," d)  "]
[null,null,null,null,null,null,"Long-term capital gains arising from transfer of listed equity share, or a unit of an equity oriented fund or a unit of a business trust as referred to in Section 112A shall be chargeable to tax at the rate of 10% in excess of Rs. 1 Lakh."]
[]
[]
["N","Reference to valuation officer [Section 55A]"]
["With a view to ascertaining the fair market value of a capital asset, the concerned Assessing Officer may refer the valuation of the capital asset to a Valuation Officer appointed by the Income-tax Department in the following cases:"]
[]
["1) "," Where the value of the asset as claimed by the assessee is in accordance with the estimate made by a registered valuer (who works in a private capacity under a licence issued by the Board and his valuation is not binding on the Assessing Officer), but the Assessing Officer is of opinion that the value so claimed is at variance with the fair market value of the asset;"]
[]
[]
["2) "," Where the Assessing Officer is of opinion that the fair market value of the asset exceeds the value of the asset by more than Rs. 25,000 or 15 per cent of the value claimed by the assessee, whichever is less; or"]
[]
["3)  ","Where the Assessing Officer is of opinion that, having regard to nature of an asset and relevant circumstances, it is necessary to make a reference to the Valuation Officer"]
[]
["O ","Deduction/ Exemption under Capital Gain"]
["Particulars","Section 54","Section 54B","Section 54D","Section 54EC","Section 54EE","Section 54F","Section 54G","Section 54GA","Section 54GB"]
[]
[]
["(a)","Eligible taxpayers"]
[null,"Individual and HUF","Individual and HUF","Any person","Any person","Any Person","Individual and HUF","Any person","Any person","Individual and HUF"]
[]
["(b)","Capital gains eligible for exemption"]
[null,"Long-term","Short-term or Long-term","Short-term or Long-term","Long-term","Long-term","Long-term","Short-term or Long-term","Short-term or Long-term","Long-term"]
[]
[]
["(c )","Capital gains arising from transfer of"]
[null,"Residential House property","Agriculture land used by taxpayer or by his parents or HUF for agriculture purposes in last 2 years before its transfer","Compulsory acquisition of land or building forming part of industrial undertaking (which was used for industrial purposes for at least 2 years before its acquisition).","Any long-term capital asset being Land or Building or Both","Any long-term capital asset","Any long term asset (other than a residential house property) provided on date of transfer taxpayer does not own more than one residential house property (except the new house)","Land, building, plant or machinery, in order to shift industrial undertaking from urban area to rural area.","Land, building, plant or machinery, in order to shift industrial undertaking from urban area to SEZ.","Residential property (house or a plot of land)  (see note 1)"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["(d)","Assets to be acquired for exemption"]
[null,"One residential house property, Or Two residential house properties (see note 4)","Agricultural land (may be in urban area or rural area)","Land or building for shifting or reestablishing said industrial undertaking","Bond of NHAI or REC, etc.","Units of such fund as may be notified by Central Government to finance start-ups","One residential house property","Land, building, plant or machinery, in order to shift industrial undertaking to rural area.","Land, building, plant or machinery, in order to shift industrial undertaking to SEZ.","Subscription in equity shares of an eligible company. \n(see note 2,3)"]
[]
[]
[]
[]
[]
[]
[]
[]
["(e)","Time limit for acquiring the new assets"]
[null,"Purchase: within 1 year before or 2 years after date of transfer","Within 2 years after date of transfer","Within 3 years from date of receipt of compensation","Within 6 months from date of transfer","Within 6 months after the date of transfer of original asset","Purchase: within 1 year before or within 2 years after date of transfer","within 1 year before or 3 years after date of transfer","Within 1 year before or within 3 years after date of transfer","Investment by the assessee -"]
[]
[]
[]
[]
[]
[null,"Construction: within 3 years after date of transfer",null,null,null,null,"Construction: within 3 years after date of transfer",null,null,"Before due date for furnishing of return under Sec. 139(1). "]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,"Investment by the company - within 1 year from date of subscription."]
["(f)","Exemption Amount"]
[null,"Investment in new assets or capital gain, whichever is lower","Investment in agricultural land or capital gain, whichever is lower","Investment in new assets or capital gain, whichever is lower","Investment in new assets or capital gains, whichever is lower, however, subject to Rs. 50 lakhs.","Investment in new assets or capital gains, whichever is lower, however, subject to Rs. 50 lakhs.","Investment in new assets X capital gain/net consideration","Investment in new assets or capital gain, whichever is lower","Investment in new assets or capital gain, whichever is lower","Investment in new assets X capital gain/net consideration"]
[]
[]
[]
[]
[]
[]
[]
[]
["(g)","Withdrawal of exemption"]
[null,"If new asset is transferred within 3 years of its acquisition","If new asset is transferred within 3 years of its acquisition","If new asset is transferred within 3 years of its acquisition","If new asset is transferred or it is converted into money or a loan is taken on its security within 5 years of its acquisition","If new asset is transferred within a period of 3 years from the date of its acquisition. (see note 5)","a) If new asset is transferred within 3 years of acquisition,","If new asset is transferred within 3 years of acquisition","If new asset is transferred within 3 years of acquisition","If equity shares in company or new asset acquired by company is sold or transferred within a period of 5 years from date of acquisition."]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,"b) if another residential house is purchased within 2 years of transfer of original asset;"]
[null,null,null,null,null,null,"c) if another house is constructed within 3 years of transfer of original asset"]
["(h)","Deposit in Capital gains deposit scheme before due date under Sec. 139(1)"]
[null,"Yes","Yes","Yes","No","No","Yes","Yes","Yes","Yes"]
["P ","Capital Gain Account Scheme 1988"]
["a) ","The scheme is open to all taxpayers, who wish to claim exemption under Sections 54, 54B, 54D, 54F, 54G or 54GB."]
["b) ","If taxpayer could not invest the capital gains to acquire new asset before due date of furnishing of return, the capital gains can be deposited before due date for furnishing of return of income in deposit account in any branch of a nationalized bank in accordance with Capital Gain Account Scheme 1988."]
[]
[]
[]
["Note: 1","Provisions of this section shall not apply to any transfer of residential property made after March 31, 2017. However, in case of an investment in eligible start-up, the residential property can be transferred up to March 31, 2019."]
[]
["Note: 2"," W.e.f. April 1, 2017, eligible start-up is also included in definition of eligible company. "]
["Note: 3","The eligible company should utilize the amount of subscription for purchase of new assets (i.e., plant and machinery except vehicle, office appliances, computer or computer software etc.). However, In the case of eligible startup, the new asset shall include computers or computer software."]
[]
[]
["Note:4","With effect from Assessment Year 2020-21, a taxpayer has an option to make investment in two residential house properties in India. This option can be exercised by the taxpayer only once in his lifetime provided the amount of long-term capital gain does not exceed Rs. 2 crores."]
[]
[]
["Note: 5","Where assessee takes loans or advance on security of such specified asset, he shall be deemed to have transferred such asset on the date on which such loan or advance is taken."]

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["Treatment_of_Income_from_Different_Sources",null,null,null,null,null,null,null,null,null,null,"Home"]
[]
["III."," Profits and Gains from Business and Profession"]
["A ","Chargeability:"]
["The following incomes are chargeable to tax under the head Profit and Gains from Business or Profession:"]
["S. No.","Section","Particulars"]
[1,"28(i)","Profit and gains from any business or profession carried on by the assessee at any time during the previous year"]
[2,"28(ii)","Any compensation or other payment due to or received by any specified person"]
[3,"28(iii)","Income derived by a trade, professional or similar association from specific services performed for its members"]
[4,"28(iiia)","Profit on sale of a license granted under the Imports (Control) Order 1955, made under the Import Export Control Act, 1947"]
[5,"28(iiib)","Cash assistance (by whatever name called) received or receivable by any person against exports under any scheme of Government of India"]
[]
[6,"28(iiic)","Any duty of Customs or Excise repaid or repayable as drawback to any person against exports under the Customs and Central Excise Duties Drawback Rules, 1971."]
[]
[7,"28(iiid)","Profit on transfer of Duty Entitlement Pass Book Scheme, under Section 5 of Foreign Trade (Development and Regulation) Act, 1992"]
[]
[8,"28(iiie)","Profit on transfer of Duty Free Replenishment Certificate, under Section 5 of Foreign Trade (Development and Regulation) Act 1992"]
[]
[9,"28(iv)","Value of any benefits or perquisites arising from a business or the exercise of a profession."]
[10,"28(v)","Interest, salary, bonus, commission or remuneration due to or received by a partner from partnership firm"]
[11,"28(va)"," a) Any sum received or receivable for not carrying out any activity in relation to any business or profession; or"]
[null,null," b) Any sum received or receivable for not sharing any know-how, patent, copyright, trademark, licence, franchise, or any other business or commercial right or information or technique likely to assist in the manufacture of goods or provision of services."]
[]
[]
[12,"28(vi)","Any sum received under a Key man Insurance policy including the sum of bonus on such policy"]
["12A.","28(via)","Any profit or gains arising from conversion of inventory into capital asset."]
[13,"28(vii)","Any sum received ( or receivable) in cash or in kind, on account of any capital assets (other than land or goodwill or financial instrument) being demolished, destroyed, discarded or transferred, if the whole of the expenditure on such capital assets has been allowed as a deduction under section 35AD"]
[]
[]
[14,"Explanation to section 28","Income from speculative transactions. However, it shall be deemed to be distinct and separate from any other business."]
[]
[]
[15,"41(1)","• Remission or cessation of liability in respect of any loss, expenditure or trading liability incurred by the taxpayers"]
[null,null,"• Recovery of trading liability by successor which was allowed to the predecessor shall be chargeable to tax in the hands of successor. Succession could be due to amalgamation or demerger or succession of a firm succeeded by another firm or company, etc."]
[]
[]
[null,null,"• Any liability which is unilaterally written off by the taxpayer from the books of accounts shall be deemed as remission or cessation of such liability and shall be chargeable to tax."]
[]
[16,"41(2)","Depreciable asset in case of power generating units, is sold, discarded, demolished or destroyed, the amount by which sale consideration and/ or insurance compensation together with scrap value exceeds its WDV shall be chargeable to tax."]
[]
[17,"41(3)","Where any capital asset used in scientific research is sold without having been used for other purposes and the sale proceeds together with the amount of deduction allowed under section 35 exceed the amount of the capital expenditure, such surplus or the amount of deduction allowed, whichever is less, is chargeable to tax as business income in the year in which the sale took place."]
[]
[18,"41(4)","Where bad debts have been allowed as deduction under Section 36(1)(vii) in earlier years, any recovery of same shall be chargeable to tax."]
[]
[19,"41(4A)","Amount withdrawn from special reserves created and maintained under Section 36(1)(viii) shall be chargeable as income in the previous year in which the amount is withdrawn."]
[]
[20,"41(5)","Loss of a discontinued business or profession could be adjusted from the deemed business income as referred to in section 41(1), 41(3), (4) or (4A) without any time limit."]
[]
["20A.","43AA","Any foreign exchange gain or loss arising in respect of specified foreign currency transactions shall be treated as income or loss. Such gain or loss shall be computed in accordance with notified ICDS [subject to Section 43A]"]
[]
[21,"43CA","Where consideration for transfer of land or building or both as stock-in-trade is less than the stamp duty value, the value so adopted shall be deemed to be the full value of consideration for the purpose of computing income under this head."]
[]
[null,null,"However, no such adjustment is required to be made if value adopted for stamp duty purposes does not exceed 105% of the sale consideration."]
[]
["21A.","43CB","The profits and gains arising from construction contract or a contract for providing service is to be determined on the basis of percentage completion method, in accordance with the notified ICDS."]
[]
[null,null,"In case of contract for providing services with duration of not more than 90 days, the profits and gains shall be determined on basis of project completion method."]
[]
[null,null,"While as in case of contract for providing services with indeterminate number of acts over a specified period of time shall be determined on basis of straight line method."]
[]
[22,"43D","As per RBI Guidelines, Interest on bad and doubtful debts of Public Financial Institution or Scheduled Bank or [a co-operative bank other than a primary agricultural credit society or a primary co-operative agricultural and rural development bank] or State Financial Corporation or State Industrial Investment Corporation, shall be chargeable to tax in the year in which it is credited to Profit and Loss A/c or year in which it is actually received, whichever happens earlier."]
[]
[]
[]
[23,"43D","Similarly as per NHB Guidelines, Interest on bad and doubtful debts of housing finance company, shall be chargeable to tax, in the year it is credited to P & L A/c or year in which it is actually received by them, whichever is earlier."]
[]
[24,"—","Assistance in the form of a subsidy or grant or cash incentive or duty drawback or waiver or concession or reimbursement (by whatever name called) by the Central Govt. or State Govt. or any authority or body or agency to the assessee would be included in definition of income as referred to in Section 2(24). However, in the following cases subsidy or grant shall not be treated as income:"]
[]
[]
[null,null," i)  The subsidy or grant or reimbursement which is taken into account for determination of the actual cost of the asset in accordance with the provisions of Explanation 10 to clause (1) of Section 43;"]
[]
[null,null," ii)  The subsidy or grant by the Central Government for the purpose of the corpus of a trust or institution established by the Central Government or a State Government, as the case may be."]
[]
["B","Deductions under Sections 30 to 37"]
["Amount deductible, while computing, Profits and Gains of Business or Profession are:-"]
["Section","Nature of expenditure",null,null,null,"Quantum of deduction",null,null,null,null,null,"Assessee"]
[30,"Rent, rates, taxes, repairs (excluding capital expenditure) and insurance for premises",null,null,null,"Actual expenditure incurred excluding capital expenditure",null,null,null,null,null,"All assessee"]
[]
[]
[31,"Repairs (excluding capital expenditure) and insurance of machinery, plant and furniture",null,null,null,"Actual expenditure incurred excluding capital expenditure",null,null,null,null,null,"All assessee"]
[]
[]
["32(1)(i)","Depreciation on",null,null,null,"Allowed at prescribed percentage on Straight Line Method for each asset",null,null,null,null,null,"Assessees engaged in business of generation or generation and distribution of power"]
[null,"i) buildings, machinery, plant or furniture, being tangible assets;"]
[]
[null,"ii) know-how, patents, copyrights, trademarks, licenses, franchises, or any other business or commercial rights of similar nature, being intangible assets",null,null,null,"Provided that where an asset is acquired by the assessee during the previous year and is put to use for a period of less than one hundred and eighty days in that previous year, the deduction in respect of such asset shall be restricted to fifty per cent of the amount calculated at the percentage prescribed for an asset.",null,null,null,null,null,"Note:"]
[null,null,null,null,null,null,null,null,null,null,null,"Taxpayers engaged in the business of generation or generation and distribution of power shall have the option to claim depreciation either on basis of straight line basis method or written down value method on each block of asset."]
[]
[]
[]
[]
[]
[]
["32(1)(ii)","Depreciation on",null,null,null,"Allowed at prescribed percentage on WDV method for each block of asset",null,null,null,null,null,"All assessees"]
[]
[null,"i) buildings, machinery, plant or furniture, being tangible assets;",null,null,null,"Provided that where an asset is acquired by the assessee during the previous year and is put to use for a period of less than one hundred and eighty days in that previous year, the deduction in respect of such asset shall be restricted to fifty per cent of the amount calculated at the percentage prescribed for an asset."]
[]
[null,"ii) know-how, patents, copyrights, trademarks, licenses, franchises, or any other business or commercial rights of similar nature, being intangible assets"]
[]
[]
["32(1)(iia)","Additional depreciation on new plant and machinery (other than ships, aircraft, office appliances, second hand plant or machinery, etc.).",null,null,null,"Additional depreciation shall be available @20 % of the actual cost of new plant and machinery.",null,null,null,null,null,"All assessee engaged in"]
[]
[]
[null,null,null,null,null,"(subject to certain conditions)"]
["Proviso to Section 32(1)\n(iia)","Additional depreciation on new plant and machinery (other than ships, aircraft,office appliances, second hand plant or machinery, etc.))",null,null,null,"Additional depreciation shall be available @35 % of the actual cost of new plant and machinery.",null,null,null,null,null,"All assessees- where an assessee sets up an undertaking or enterprise for production or manufacture of any article or thing in any notified backward area in state of the state of Andhra Pradesh, Bihar, Telangana or West Bengal."]
[]
[]
[]
[]
[]
[]
[]
["32AC","Deduction under section 32AC is available if actual cost of new plant and machinery acquired and installed by a manufacturing company during the previous year exceeds Rs. 25/100 Crores, as the case may be.(Subject to certain conditions)",null,null,null,"15% of actual cost of new asset",null,null,null,null,null,"Company engaged in business or manufacturing or production of any article or thing"]
[]
[]
[]
[]
[]
["32AD","Investment allowance for investment in new plant and machinery if manufacturing unit is set-up in the notified backward area in the state of Andhra Pradesh, Bihar, Telangana or West Bengal(Subject to certain conditions)",null,null,null,"Investment allowance shall be available @15 % of the actual cost of new plant and machinery in the year of installation of new asset.",null,null,null,null,null,"All assessee who acquired new plant and machinery for the purpose of setting-up manufacturing unit in the notified backward area in the state of Andhra Pradesh, Bihar, Telangana or West Bengal"]
[]
[]
[null,null,null,null,null,"Note:-"]
[null,null,null,null,null,"1) New asset should be acquired and installed during the period beginning on the 1st day of April, 2015 and ending before the 1st day of April, 2020."]
[]
[]
[null,null,null,null,null,"2) Manufacturing unit should be set-up on or after 1st day of April, 2015."]
[]
[null,null,null,null,null,"3) Deduction shall be allowed under Section 32AD in addition to deduction available under Section 32AC if assessee fulfils the specified conditions"]
[]
[]
["33AB","Amount deposited in Tea/Coffee/Rubber Development Account by assessee engaged in business of growing and manufacturing tea/Coffee/Rubber in India",null,null,null,"Deduction shall be lower of following:",null,null,null,null,null,"All assessee engaged in business of growing and manufacturing tea/Coffee/Rubber"]
[null,null,null,null,null,"a) Amount deposited in account with National Bank for Agricultural and Rural Development (NABARD) or in Deposit Account of Tea Board, Coffee Board or Rubber Board in accordance with approved scheme; or"]
[]
[]
[]
[null,null,null,null,null,"b) 40% of profits from such business before making any deduction under section 33AB and before adjusting any brought forward loss."]
[]
[null,"(Subject to certain conditions)"]
["33ABA","Amount deposited in Special Account with SBI/Site Restoration Account by assessee carrying on business of prospecting for, or extraction or production of, petroleum or natural gas or both in India",null,null,null,"Deduction shall be lower of following:",null,null,null,null,null,"All assessee engaged in business of prospecting for, or extraction or production of, petroleum or natural gas or both in India"]
[null,null,null,null,null,"a) Amount deposited in Special Account with SBI/Site Restoration Account; or"]
[]
[null,null,null,null,null,"b) 20% of profits from such business before making any deduction under section 33ABA and before adjusting any brought forward loss."]
[]
[null,"(Subject to certain conditions)"]
["35(1)(i)","Revenue expenditure on scientific research pertaining to business of assessee is allowed as deduction (Subject to certain conditions).",null,null,null,"Entire amount incurred on scientific research is allowed as deduction.",null,null,null,null,null,"All assessee"]
[]
[null,null,null,null,null,"Expenditure on scientific research within 3 years before commencement of business (in the nature of purchase of materials and salary of employees other than perquisite) is allowed as deduction in the year of commencement of business to the extent certified by prescribed authority."]
[]
[]
[]
["35(1)(ii)","Contribution to approved research association, university, college or other institution to be used for scientific research shall be allowed as deduction (Subject to certain conditions)",null,null,null,"175% of sum paid to such association, university, college, or other institution is allowed as deduction.",null,null,null,null,null,"All assessee"]
[]
[null,null,null,null,null,"150% of sum paid to such association, university, college or other institution is allowed as deduction (applicable from AY 2018-19)"]
[]
[]
[null,null,null,null,null,"Note:- From the AY beginning on or after the 1st day of April, 2021, the deduction shall be equal to the sum so paid."]
[]
[]
["35(1)(iia)","Contribution to an approved company registered in India to be used for the purpose of scientific research is allowed as deduction (Subject to certain conditions)",null,null,null,"125% of  sum paid to the company is allowed as deduction",null,null,null,null,null,"All assessee"]
[]
[null,null,null,null,null,"Entire sum paid to the company is allowed as deduction"]
[null,null,null,null,null,"(applicable from AY 2018-19)"]
["35(1)(iii)","Contribution to approved research association, university, college or other institution with objects of undertaking statistical research or research in social sciences shall be allowed as deduction (Subject to certain conditions)",null,null,null,"125% of sum paid to such association, university, college, or other institution is allowed as deduction",null,null,null,null,null,"All assessee"]
[]
[null,null,null,null,null,"Entire sum paid to such association, university, college or other institution is allowed as deduction"]
[]
[null,null,null,null,null,"(applicable from AY 2018-19)"]
["35(1)(iv)read with 35(2)","Capital expenditure incurred during the year on scientific research relating to the business carried on by the assessee is allowed as deduction (Subject to certain conditions)",null,null,null,"Entire capital expenditure incurred on scientific research is allowed as deduction.",null,null,null,null,null,"All assessee"]
[]
[null,null,null,null,null,"Capital expenditure incurred within 3 years before commencement of business is allowed as deduction in the year of commencement of business."]
[]
[]
[null,null,null,null,null,"Note:"]
[null,null,null,null,null,"ii. No depreciation shall be allowed on such assets."]
["35(2AA)","Payment to a National Laboratory or University or an Indian Institute of Technology or a specified person is allowed as deduction.",null,null,null,"200% of payment is allowed as deduction (Subject to certain conditions).",null,null,null,null,null,"All assessee"]
[]
[null,null,null,null,null,"150% of payment is allowed as deduction (applicable from AY 2018-19)"]
[]
[null,"The payment should be made with the specified direction that the sum shall be used in a scientific research undertaken under an approved programme.",null,null,null,"Note:-"]
[null,null,null,null,null,"From the A.Y. beginning on or after the 1st day of April, 2021, the deduction shall be equal to the sum so paid."]
[]
[]
["35(2AB)","Any expenditure incurred by a company on scientific research (including capital expenditure other than on land and building) on in-house scientific research and development facilities as approved by the prescribed authorities shall be allowed as deduction (Subject to certain conditions).",null,null,null,"200% of expenditure so incurred shall be allowed as deduction.",null,null,null,null,null,"Company engaged in business of bio-technology or in any business of manufacturing or production of eligible articles or things"]
[]
[null,null,null,null,null,"150% of expenditure so incurred shall be allowed as deduction (applicable from AY 2018-19)"]
[]
[null,null,null,null,null,"Note:"]
[null,null,null,null,null,"i. Company should enter into an agreement with the prescribed authority for co-operation in such research and development and fulfils conditions with regard to maintenance of accounts and audit thereof and furnishing of reports in such manner as may be prescribed."]
[]
[]
[null,"Expenditure on scientific research in relation to Drug and Pharmaceuticals shall include expenses incurred on clinical trials, obtaining approvals from authorities and for filing an application for patent."]
[]
[null,null,null,null,null,"ii.  From the A.Y. beginning on or after the 1st day of April, 2021, the deduction shall be equal to the expend the so incurred."]
[]
[]
["35ABA","Capital expenditure incurred and actually paid for acquiring any right to use spectrum for telecommunication services shall be allowed as deduction over the useful life of the spectrum.",null,null,null,"Deduction will be available in equal installments starting from the year in which actual payment is made and ending in the year in which spectrum comes to an end.",null,null,null,null,null,"All Assessee engaged in telecommunication services"]
[]
[]
[null,null,null,null,null,"Note:"]
[null,null,null,null,null,"If spectrum fee is actually paid before the commencement of business, the deduction will be available from the year in which business is commenced."]
[]
[]
["35ABB","Capital expenditure incurred for acquiring any license or right to operate telecommunication services shall be allowed as deduction over the term of the license.",null,null,null,"Deduction would be allowed in equal installments starting from the year in which such payment has been made and ending in the year in which license comes to an end.",null,null,null,null,null,"All Assessee engaged in telecommunication services"]
[]
[]
[]
["35AC","Expenditure by way of payment of any sum to a public sector company/local authority/approved association or institution for carrying out any eligible scheme or project (Subject to certain conditions).",null,null,null,"Actual payment made to prescribed entities. However, a company can also claim deduction for expenditure incurred by it directly on eligible projects.",null,null,null,null,null,"All assessee. However, deduction for direct expenditure is allowed only to a company"]
[]
[]
[null,null,null,null,null,"Note:-"]
[null,null,null,null,null,"No deduction in any A.Y. commencing on or after the 1st day of April, 2018"]
[]
["35AD","Deduction in respect of `expenditure on specified businesses, as under:",null,null,null,"150% of capital expenditure incurred for the purpose of business is allowed as deduction provided the specified business has commenced its operation on or after 01-04-2012.",null,null,null,null,null,"All assessee"]
[]
[null,"a) Setting up and operating a cold chain facility"]
[]
[null,"b) Setting up and operating a warehousing facility for storage of agricultural produce",null,null,null,"100% of capital expenditure will be allowed to be deducted from the assessment year 2018-19 onwards"]
[]
[null,null,null,null,null,"Note: If such specified businesses commence operations on or before 31-03-2012 but after prescribed dates, deduction shall be limited to 100% of capital expenditure."]
[null,"c) Building and operating, anywhere in India, a hospital with at least 100 beds for patients"]
[]
[]
[null,"d) Developing and building a housing project under a notified scheme for affordable housing",null,null,null,"Note: No deduction of any capital expenditure above Rs 10,000 shall be allowed if it is incurred in cash."]
[]
[]
[null,"e) Production of fertilizer in India"]
[null,"(Subject to certain conditions)"]
["35AD","Deduction in respect of expenditure on specified businesses, as under:",null,null,null,"100% of capital expenditure incurred for the purpose of business is allowed as deduction provided specified businesses commence operations on or after the prescribed dates.",null,null,null,null,null,"All assessee"]
[]
[]
[null,"a) Laying and operating a cross-country natural gas or crude or petroleum oil pipeline network for distribution, including storage facilities being an integral part of such network;",null,null,null,"Note: No deduction of any capital expenditure above Rs 10,000 shall be allowed if it is incurred in cash.",null,null,null,null,null,"Note: Such deduction is available to Indian company in case of following business, namely;-"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null," i) Business of laying and operating a cross-country natural gas or crude or petroleum oil pipeline network"]
[null,"b) Building and operating, anywhere in India, a hotel of two-star or above category;"]
[]
[null,"c) Developing and building a housing project under a scheme for slum redevelopment or rehabilitation"]
[null,null,null,null,null,null,null,null,null,null,null,"ii)  Developing or maintaining and operating or developing, maintaining and operating a new infrastructure facility."]
[]
[null,"d) Setting up and operating an inland container depot or a container freight station"]
[]
[]
[null,"e) Bee-keeping and production of honey and beeswax"]
[]
[null,"f) Setting up and operating a warehousing facility for storage of sugar"]
[]
[null,"g) Laying and operating a slurry pipeline for the transportation of iron ore"]
[]
[null,"h) Setting up and operating a semi-conductor wafer fabrication manufacturing unit"]
[]
[]
[null," i)  Developing or maintaining and operating, or developing, maintaining and operating a new infrastructure facility"]
[]
[]
[null,"(Subject to certain conditions)"]
["35CCA","Payment to following Funds are allowed as deduction:",null,null,null,"Actual payment to specified funds",null,null,null,null,null,"All assessee"]
[]
[null,"a) National Fund for Rural Development; and"]
[]
[null,"b) Notified National Urban Poverty Eradication Fund"]
[]
["35CCC","Expenditure (not being cost of land/ building) incurred on notified agricultural extension project for the purpose of training, educating and guiding the farmers shall be allowed as deduction, provided the expenditure to be incurred is expected to be more than Rs. 25 lakhs (Subject to certain conditions).",null,null,null,"150% of the expenditure (Subject to certain conditions)",null,null,null,null,null,"All assessee"]
[null,null,null,null,null,"Note:-"]
[null,null,null,null,null,"100% deduction shall be allowed from the 1st day of April, 2021"]
[]
[]
[]
[]
["35CCD","Expenditure incurred by a company (not being expenditure in the nature of cost of any land or building) on any notified skill development project is allowed as deduction (Subject to certain conditions).",null,null,null,"150% of the expenditure (Subject to certain conditions)",null,null,null,null,null,"Company engaged in manufacturing of any article or providing specified services"]
[null,null,null,null,null,"Note:"]
[null,null,null,null,null," (i) No deduction shall be allowed to a company engaged in manufacturing alcoholic spirits or tobacco products."]
[]
[null,null,null,null,null,"(ii) 100% deduction shall be allowed for the AY beginning on or after the 1st day of April, 2021"]
[]
["35D","An Indian company can amortize certain preliminary expenses (up to maximum of 5% of cost of the project or capital employed, whichever is more) (Subject to certain conditions and nature of expenditures)",null,null,null,"Qualifying preliminary expenditure is allowable in each of 5 successive years beginning with the previous year in which the extension of undertaking is completed or the new unit commences production or operation.",null,null,null,null,null,"Indian Company"]
[]
[]
[]
[]
["35D","Non-corporate taxpayers can amortize certain preliminary expenses (up to maximum of 5% of cost of the project) (Subject to certain conditions and nature of expenditures)",null,null,null,"Qualifying preliminary expenditure is allowable in each of 5 successive years beginning with the previous year in which the extension of undertaking is completed or the new unit commences production or operation.",null,null,null,null,null,"Resident Non-corporate assessees"]
[]
[]
[]
["35DD","Expenditure incurred after 31-3-1999 in respect of amalgamation or demerger can be amortized by an Indian Company",null,null,null,"Expenditure is allowed as deduction in five equal installments in 5 previous years starting with the year in which amalgamation or demerger took place.",null,null,null,null,null,"Indian Company"]
[]
[]
["35DDA","Expenditure incurred under Voluntary Retirement Scheme is allowed as deduction.",null,null,null,"Each payment under VRS is allowed as deduction in five equal installments in 5 previous years.",null,null,null,null,null,"All Assessee"]
[]
[]
["35E","Qualifying expenditure incurred by resident persons on prospecting for the minerals or on the development of mine or other natural deposit of such minerals shall be allowed as deduction (Subject to certain conditions).",null,null,null,"Eligible expenditure is allowed as deduction in ten equal installments in 10 previous years.",null,null,null,null,null,"Resident persons"]
[]
[]
[]
[]
["36(1)(i)","Insurance premium covering risk of damage or destruction of stocks/stores",null,null,null,"Actual expenditure incurred",null,null,null,null,null,"All Assessee"]
[]
["36(1)(ia)","Insurance premium covering life of cattle owned by a member of co-operative society engaged in supplying milk to federal milk co-operative society",null,null,null,"Actual expenditure incurred",null,null,null,null,null,"All Assessee"]
[]
[]
[]
["36(1)(ib)","Medical insurance premium paid by any mode other than cash, to insure employee’s health under (a) scheme framed by GIC of India and approved by Central Government; or (b) scheme framed by any other insurer and approved by IRDA",null,null,null,"Actual expenditure incurred",null,null,null,null,null,"All Assessee"]
[]
[]
[]
[]
["36(1)(ii)","Bonus or commission paid to employees which would not have been payable as profit or dividend if it had not been paid as bonus or commission",null,null,null,"Actual expenditure incurred",null,null,null,null,null,"All Assessee"]
[]
[]
[]
["36(1)(iii)","Interest on borrowed capital (Subject to certain conditions)",null,null,null,"Interest paid in respect of capital borrowed for the purposes of the business or profession shall be allowed as deduction. However, if capital is borrowed for acquiring an asset, then interest for any period beginning from the date on which capital was borrowed till the date on which asset was first put to use, shall not be allowed as deduction.",null,null,null,null,null,"All Assessee"]
[]
[]
[]
[]
["36(1)(iiia)","Discount on Zero Coupon Bonds (Subject to certain conditions)",null,null,null,"Pro-rata amount of discount on zero coupon bonds shall be allowed as deduction over the life of such bond",null,null,null,null,null,"Specified Assessee"]
[]
["36(1)(iv)","Employer’s contributions to recognized provident fund and approved superannuation fund [subject to certain limits and conditions]",null,null,null,"Actual expenditure incurred",null,null,null,null,null,"All Assessee"]
[]
[]
[]
["36(1)(iva)","Any sum paid by assessee-employer by way of contribution towards a pension scheme, as referred to in section 80CCD, on account of an employee.",null,null,null,"Actual expenditure not exceeding 10% of the salary* of the employee",null,null,null,null,null,"All Assessee - Employer"]
[]
[null,null,null,null,null,"*Salary = Basic Pay + Dearness Allowance (to the extent it forms part of retirement benefits)+ turnover based commission"]
[]
[]
["36(1)(v)","Employer’s contribution towards approved gratuity fund created exclusively for the benefit of employees under an irrevocable trust shall be allowed as deduction (Subject to certain conditions).",null,null,null,"Actual expenditure not exceeding 8.33% of salary of each employee",null,null,null,null,null,"All Assessee - Employer"]
[]
[]
[]
["36(1)(va)","Deposit of employee’s contributions in their respective provident fund or superannuation fund or any fund set up under Employees’ State Insurance Act, 1948",null,null,null,"Actual amount received if credited to the employee’s account in relevant fund on or before due date specified under relevant Act",null,null,null,null,null,"All Assessee - Employer"]
[]
[]
[]
["36(1)(vi)","Allowance in respect of animals which have died or become permanently useless (Subject to certain conditions)",null,null,null,"Actual cost of acquisition of such animals less realization on sale of carcasses of animals",null,null,null,null,null,"All Assessee"]
[]
[]
["36(1)(vii)","Bad debts which have been written off as irrecoverable (Subject to certain conditions)",null,null,null,"Actual bad debts which have been written off from books of accounts",null,null,null,null,null,"All Assessee"]
[]
[null,null,null,null,null,"Note:-"]
[null,null,null,null,null,"However, if amount of debt or part thereof has been taken into account in computing the income of assessee on basis of income computation and disclosure standards notified under Section 145(2) without recording the same in accounts then, such debt shall be allowed in the previous year in which such debt or part therof becomes irrecoverable. It shall be deemed that such debt or part thereof has been written off as irrecoverable in the accounts."]
[]
[]
[]
[]
[]
[]
[]
["36(1)(viia)","Deductions for provision for bad and doubtful debts created by certain banks, financial institutions and non-banking financial company (Subject to certain conditions).",null,null,null,"Deductions for provision for bad and doubtful debts shall be limited to following:",null,null,null,null,null,"Banks, Public Financial Institutions, Non-banking financial company, State Financial Corporation, State Industrial Investment Corporations"]
[]
[null,null,null,null,null,"(a) In case of scheduled and non-scheduled banks: Sum not exceeding aggregate of 8.5% of total income (before any deductions under this provision and Chapter VI-A) and 10% of aggregate average advances made by rural branches of such bank;"]
[]
[null,"Note"]
[null,"Deduction in respect of bad debts actually written off under section 36(1)(vii) shall be limited to that amount of bad debts which exceed the provision for bad and doubtful debts created under section 36(1)(viia)."]
[null,null,null,null,null,"(b) In case of Financial Institutions: Up to 5% of total income before any deductions under this provision and Chapter VI-A; and"]
[]
[]
[null,null,null,null,null,"(c) In case of foreign banks: Up to 5% of total income before any deductions under this provision and      Chapter VI-A"]
[]
[]
[null,null,null,null,null,"(d) In case of non-banking financial company: Up to 5% of total income before any deduction under this provision and chapter VI-A"]
[]
[]
["36(1)(viii)","Deduction under this provisions is allowed to following entities in respect of amount transferred to special reserve account:",null,null,null,"Deduction shall be allowed to the extent of lower of following:",null,null,null,null,null,"Specified financial corporations or public company"]
[]
[null,null,null,null,null,"a) Amounts transferred to special reserve account"]
[null,"a) Financial Corporation which is engaged in providing long-term finance for industrial or agricultural development or development of infrastructure facility in India; or",null,null,null,"b) 20% of profits derived from eligible business"]
[null,null,null,null,null,"c) 200% of paid-up capital and general reserve (on last day of previous year) minus balance in special reserve account (on first day of previous year)"]
[]
[]
[null,"b) Public company registered in India with the main object of carrying on the business of providing long-term finance for construction or purchase of residential houses in India."]
[]
[]
[]
[null,"[Subject to certain conditions]"]
["36(1)(ix)","Expenditure incurred by a company on promotion of family planning amongst employees is allowed as deduction",null,null,null,"1) Entire revenue expenditure is allowed as deduction",null,null,null,null,null,"Company"]
[null,null,null,null,null,"2) Capital expenditure shall be allowed as deduction in five equal installment in five years"]
[]
["36(1)(xii)","Any expenditure incurred by a notified corporation or body corporate constituted or established by a Central, State or Provincial Act, for the objects and purposes authorized by the respective Act is allowed as deduction",null,null,null,"Actual expenditure incurred (not being in the nature of capital expenditure)",null,null,null,null,null,"Notified corporations"]
[]
[]
[]
[]
["36(1)(xiv)","Contribution to Credit Guarantee Trust Fund for micro and small industries is allowed as deduction",null,null,null,"Actual expenditure incurred",null,null,null,null,null,"Public Financial Institutions"]
[]
[]
["36(1)(xv)","Securities Transaction Tax paid",null,null,null,"Actual expenditure incurred if corresponding income is included as income under the head profits and gains of business or profession",null,null,null,null,null,"All Assessee"]
[]
[]
["36(1)(xvi)","Amount equal to commodities transaction tax paid by an assessee in respect of taxable commodities transactions entered into in the course of his business during the previous year is allowed as deduction",null,null,null,"Actual expenditure incurred if corresponding income is included as income under the head profits and gains of business or profession",null,null,null,null,null,"All Assessee"]
[]
[]
[]
["36(1)(xvii)","Amount of expenditure incurred by a co-operative society engaged in the business of manufacture of sugar for purchase of sugarcane.",null,null,null,"Deduction would be allowed the extent of lower of following:",null,null,null,null,null,"Co-operative society engaged in the business of manufacture of sugar"]
[null,null,null,null,null,"a) Actual purchase price of sugarcane, or"]
[null,null,null,null,null,"b) Price of sugarcane fixed or approved by the Government"]
[]
["36(1)(xviii)","Marked to market loss or other unexpected loss as computed in accordance with notified ICDS",null,null,null,"Actual losses incurred",null,null,null,null,null,"All assessee"]
[]
[]
["37(1)","Any other expenditure [not being personal or capital expenditure and expenditure mentioned in sections 30 to 36] laid out wholly and exclusively for purposes of business or profession",null,null,null,"Actual expenditure incurred",null,null,null,null,null,"All Assessee"]
[]
[]
[]
["37(2B)","Expenditure on advertisement in any souvenir, brochure etc. published by a political party shall not be allowed as deduction",null,null,null,"Not Allowed",null,null,null,null,null,"All Assessee"]
[]
[]
[]
["C","Amount expressly disallowed under the Act"]
["Section","Description"]
["40(a)(i)","Any sum (other than salary) payable outside India or to a non-resident, which is chargeable to tax in India in the hands of the recipient, shall not be allowed to be deducted if it was paid without deduction of tax at source or if tax was deducted but not deposited with the Central Government till the due date of filing of return."]
[]
[]
[null,":","However, if tax is deducted or deposited in subsequent year, as the case may be, the expenditure shall be allowed as deduction in that year."]
[]
["40(a)(ia)","Any sum payable to a resident, which is subject to deduction of tax at source, would attract 30% disallowance if it was paid without deduction of tax at source or if tax was deducted but not deposited with the Central Government till the due date of filing of return."]
[]
[null,":","However, where in respect of any such sum, tax is deducted or deposited in subsequent year, as the case may be, the expenditure so disallowed shall be allowed as deduction in that year."]
[]
["40(a)(ib)","Any sum paid or payable to a non-resident which is subject to a deduction of Equalisation levy would attract disallowance if such sum was paid without deduction of such levy or if it was deducted but not deposited with the Central Government till the due date of filing of return."]
[]
[]
[null,":","However, where in respect of any such sum, Equalisation levy is deducted or deposited in subsequent year, as the case may be, the expenditure so disallowed shall be allowed as deduction in that year."]
[]
[null,":","Note: This provision has beeninserted by the Finance Act, 2016, w.e.f. 1-6-2016"]
["40(a)(ii)","Any sum paid on account of any rate or tax levied on the profits and gains of business or profession is not deductible"]
["40(a)(iia)","Wealth-tax or any other tax of similar nature shall not be deductible"]
["40(a)(iib)","Amount paid by way of royalty, license fee, service fee, privilege fee, service charge or any other fee or charge, by whatever name called, which is levied exclusively on (or any amount appropriated) a State Government undertaking by the State Government shall not be deductible."]
[]
[]
["40(a)(iii)","Salaries payable outside India, or in India to a non-resident, on which tax has not been paid/deducted at source is not deductible."]
["40(a)(iv)","Payments to provident fund or other funds for employees’ benefit shall not be deductible if no effective arrangements have been made to ensure deduction of at source from payments made from such funds to employees which shall be chargeable to tax as ‘salaries’."]
[]
["40(a)(v)","Tax paid by the employer on non-monetary perquisites provided to employees is not deductible if the tax so paid is not taxable in the hands of employees by virtue of Section 10(10CC)."]
[]
["40(b)","Following sum paid by a partnership firm to its partners shall not be allowed to be deducted:"]
[null,"1) ","Salary, bonus, commission or remuneration paid to non-working partners;"]
[null,"2) ","Remuneration or interest paid to the partners is not in accordance with the terms of the partnership deed;"]
[null,"3) Remuneration or interest to partners is in accordance with the terms of the partnership deed but relates to any period prior to the date of the deed;"," Interest to partners is in accordance with the terms of the partnership deed but exceeds 12% per annum;"]
[null,"4)","Interest to partners is in accordance with the terms of the partnership deed but exceeds 12% per annum;"]
[null,"5) ","Remuneration to partners is in accordance with the terms of the partnership deed but exceeds the following permissible limit:"]
[]
[null,"a) ","On first Rs. 3 Lakhs of book profit or in case of loss - Rs. 1,50,000 or 90% of book profit, whichever is more;"]
[null,"b) ","On the balance of the book profit - 60% of book profit"]
["40(ba)","Interest, salary, bonus, commission or remuneration paid by Association of Persons or Body of Individuals to its members shall not be allowed as deduction (Subject to certain conditions)."]
[]
["40A(2)","Any payment to related parties (relatives, directors, partner, member of HUF/AOP, person who has substantial interest in business of the taxpayer, etc.) in respect of any expenditure shall be disallowed to the extent such expenditure is considered excessive or unreasonable by the Assessing Officer having regard to its fair market value."]
[]
[]
["40A(3)/\n(3A)","An expenditure, which is otherwise deductible under any provision of the Act, shall be disallowed if payment thereof has been made otherwise than by account payee cheque/bank draft or use of electronic clearing system through a bank account and it exceeds Rs. 10,000 (Rs. 35,000 in case of payment made for plying, hiring or leasing goods carriages) in a day (Subject to certain conditions and exceptions)."]
[]
[]
["40A(7)","Provision for payment of gratuity to employees, other than a provision for contribution to approved gratuity fund, shall not be allowed as deduction (Subject to specified conditions)."]
[]
[null,":","Gratuity actually paid (or payable) during the year and contribution to approved gratuity fund is allowed as deduction."]
["40A(9)","Any sum paid as an employer for setting up or as contribution to any fund, trust, company, AOP, BOI, Society or other institution (other than recognized provident fund, approved superannuation fund, approved gratuity fund or pension scheme referred to in section 80CCD) shall not be allowed as deduction deduction if such contribution or payment is not required by any law."]
[]
[]
["40(A)(13)","No deduction shall be allowed in respect of marked to market loss or other unexpected loss except as allowable under section 36(1)(xviii)."]
[]
["D","Expenses deductible on actual payment basis"]
["The following expenses shall be allowed as deduction if such expenditure are actually paid on or before the due date of filing of return of income:-"]
["Section","Particulars"]
["43B(a)","Any Tax, Duty, Cess or Fees under any Law"]
["43B(b)","Any contribution to Provident Fund/Superannuation Fund/Gratuity Fund/Welfare Fund"]
["43B(c)","Bonus or Commission paid to employees which would not have been payable as profit or dividend"]
["43B(d)","Interest on Loan or Borrowings from Public Financial Institutions/State Financial Institutions etc."]
["43B(e)","Interest on loan or advance from bank"]
["43B(f)","Payment of Leave Encashment"]
["43B(g)","Sum payable to the Indian Railways for the use of railway assets."]
["E","Other provisions"]
["Section","Particulars",null,null,null,null,null,"Provision"]
[42,"Special allowance in case of business of prospecting etc. for mineral oil (including petroleum and natural gas) in relation to which the Central Government has entered into an agreement with the taxpayer for the association or participation (Subject to certain conditions).",null,null,null,null,null,"Following deductions shall be allowed as deductions:"]
[null,null,null,null,null,null,null,"a) ","Any infructuous exploration expenditure"]
[null,null,null,null,null,null,null,"b) ","Expenditure on drilling or exploration activities or services, etc."]
[null,null,null,null,null,null,null,"c) ","Allowance in relation to depletion of mineral oil, etc."]
["43A","Special provisions consequential to changes in rate of exchange of Currency (Subject to certain conditions).",null,null,null,null,null,"Any increase or decrease in the liability incurred in foreign currency (to acquire a capital asset) pursuant to fluctuation in the foreign exchange rates shall be adjusted with the actual cost of such asset only on actual payment of the liability."]
[]
[]
[]
["43C","Acquisition of any asset (except stock-in-trade) by the taxpayer in the scheme of amalgamation or by way of gift, will etc.",null,null,null,null,null,"Cost of acquisition of any asset (except stock-in-trade) acquired by the taxpayer in the scheme of amalgamation or by way of gift, will etc. from the transferor (who sold it as stock-in-trade) shall be the cost of acquisition in the hands of transferor as increased by cost of any improvement made"]
[]
[]
[]
["F","Provisions applicable to Non-Resident/Foreign Company"]
["Section","Particulars",null,null,null,"Limit of exemption or Computation of income/deduction",null,null,null,null,"Available to"]
[]
["44Bread with 172","Income from shipping business shall be computed on presumptive basis (Subject to certain conditions).",null,null,null,"7.5% of specified sum shall be deemed to be the presumptive income",null,null,null,null,"Non-resident engaged in shipping business"]
[]
[]
["44BB","Income of a non-resident engaged in the business of providing services or facilities in connection with, or supplying plant and machinery on hire used, or to be used, in the prospecting for, or extraction or production of, mineral oils shall be computed on presumptive basis (Subject to certain conditions).",null,null,null,"10% of specified sum shall be deemed to be the presumptive income",null,null,null,null,"Non-resident engaged in activities connected with exploration of mineral oils"]
[]
[]
[]
[]
[]
[]
["44BBA","Income of a non-resident engaged in the business of operation of aircraft shall be computed on presumptive basis (Subject to certain conditions).",null,null,null,"5% of specified sum shall be deemed to be the presumptive income",null,null,null,null,"Non-resident engaged in the business of operating of aircraft"]
[]
[]
[]
["44BBB","Income of a foreign company engaged in the business of civil construction or the business of erection of plant or machinery or testing or commissioning thereof, in connection with turnkey power projects shall be computed on presumptive basis (Subject to certain conditions).",null,null,null,"10% of specified sum shall be deemed to be the presumptive income",null,null,null,null,"Foreign Company"]
[]
[]
[]
[]
[]
["44C","Deduction for Head office Expenditure (Subject to certain conditions and limits)",null,null,null,"Deduction for head-office expenditure shall be limited to lower of following:",null,null,null,null,"Non-resident"]
[]
[null,null,null,null,null,"a) ","5% of adjusted total income*"]
[null,null,null,null,null,"b) ","Head office exp. as attributable to business or profession of taxpayer in India"]
[]
[]
[null,null,null,null,null,"* ","In case adjusted total income of the assessee is a loss, adjusted total income shall be substituted by average adjusted total income"]
[]
[]
[null,null,null,null,null,"** ","Adjusted total income or average adjusted total income shall be computed after prescribed adjustments i.e. unabsorbed depreciations, carry forward losses, etc."]
[]
[]
["44DA","Deduction of expenditure from royalty and FTS received under an agreement made after 31-03-2003 which is effectively connected to the PE of non-resident in India (Subject to certain conditions)",null,null,null,"Expenditure incurred wholly and exclusively for the business of PE or fixed place of profession in India shall be allowed as deduction.",null,null,null,null,"Non-resident"]
[]
[]
[]
["G"," Accounts and Audit"]
["Section","Particulars",null,null,null,null,null,"Threshold"]
["44AA","Compulsory maintenance of prescribed books of account - Specified Profession  (Subject to certain conditions and circumstances)",null,null,null,null,null,"Persons carrying on specified profession and their gross receipts exceed Rs. 1,50,000 in all the three years immediately preceding the previous year"]
[]
[]
["44AA","Compulsory maintenance of books of account - Other business or profession  (Subject to certain conditions and circumstances)",null,null,null,null,null,"1)"," If total sales, turnover or gross receipts exceeds Rs. 25,00,000 in any one of the three years immediately preceding the previous year; or"]
[]
[]
[null,null,null,null,null,null,null,"2) ","If income from business or profession exceeds Rs. 2,50,000 in any one of the three years immediately preceding the previous year"]
[]
[]
["44AB","Compulsory Audit of books of accounts (Subject to certain conditions and circumstances)",null,null,null,null,null,"1) ","If total sales, turnover or gross receipts exceeds Rs. 2 Crore in any previous year, in case of business; or"]
[]
[null,null,null,null,null,null,null,"2) ","If gross receipts exceeds Rs. 50 Lakhs in any previous year, in case of profession."]
[]
["H","Presumptive Taxation"]
["Section","Nature of business",null,null,null,null,null,"Presumptive income"]
["44AD","Income from eligible business can be computed on presumptive basis if turnover of such business does not exceed two crore rupees.",null,null,null,null,null,"Presumptive income of eligible business shall be 8% of gross receipt or total turnover."]
[]
[]
[null,"Note:"," If an assessee opts out of the presumptive taxation scheme, after a specified period, he cannot choose to revert back to the presumptive taxation scheme for a period of five assessment years thereafter. [section 44AD(4)]",null,null,null,null,"Note:"," Presumptive income shall be calculated at rate of 6% in respect of total turnover or gross receipts which is received by an account payee cheque or draft or use of electronic clearing system."]
[]
[]
[]
[null,"(Subject to conditions)"]
["44ADA","Income from eligible profession u/s 44AA(1) can be computed on presumptive basis if the total gross receipts from such profession do not exceed fifty lakh rupees in a previous year.",null,null,null,null,null,"Presumptive income of such profession shall be 50% of total gross receipt."]
[]
[]
[null,"(Subject to conditions)"]
["44AE","Presumptive income from business of plying, hiring or leasing of goods carriage if assessee does not own more than 10 goods carriage.",null,null,null,null,null,"For Heavy Goods Vehicle:",null,"Rs. 1,000 per ton of gross vehicle weight for every month or part of a month during which the heavy goods vehicle is owned by assessee."]
[]
[]
[null,null,null,null,null,null,null,"For Other Goods Vehicle:",null,"Rs. 7,500 for every month or part of a month during which the goods carriage is owned by assessee."]
[]
[null,null,null,null,null,null,null,"Note:"," 'Heavy goods vehicle' means goods carriage vehicle the gross vehicle weight of which exceeds 12,000 kilograms."]

{"sheet":"Treat_HR_1920","index":62,"n_rows":125,"n_cols":13,"rows_kept":125,"cut":false,"hidden":false,"merged":[[0,0,0,8],[0,11,0,13],[1,0,1,13],[0,9,0,10],[124,8,129,13],[124,7,129,7],[104,0,129,6],[115,8,118,13],[108,7,112,7],[113,7,114,7],[115,7,118,7],[119,8,123,13],[119,7,123,7],[102,1,102,13],[103,0,103,6],[103,7,103,13],[104,7,107,13],[108,8,112,13],[113,8,114,13],[2,1,2,13],[41,0,45,0],[26,12,39,13],[83,1,83,13],[89,1,89,13],[98,1,98,13],[99,0,101,13],[7,1,7,13],[8,1,8,13],[9,0,9,13],[10,1,10,11],[10,12,10,13],[22,1,22,11],[22,12,22,13],[23,0,24,0],[23,1,23,11],[23,12,23,13],[24,1,24,11],[24,12,24,13],[17,0,21,0],[17,1,17,11],[17,12,17,13],[18,1,19,11],[18,12,21,13],[20,2,20,11],[21,2,21,11],[38,2,39,11],[40,1,40,11],[40,12,40,13],[3,1,3,13],[4,0,4,13],[5,1,5,13],[6,1,6,13],[11,0,16,0],[11,1,11,11],[11,12,11,13],[12,1,12,11],[12,12,12,13],[13,1,15,1],[13,2,15,11],[13,12,15,13],[16,2,16,11],[16,12,16,13],[41,1,43,13],[25,0,39,0],[25,1,25,11],[25,12,25,13],[26,1,27,1],[26,2,27,11],[28,1,31,1],[28,2,31,11],[32,1,33,1],[32,2,33,11],[34,1,34,11],[35,2,35,11],[36,1,37,1],[36,2,37,11],[38,1,39,1],[51,1,51,13],[52,1,52,13],[53,0,54,0],[53,1,54,13],[55,1,55,13],[44,1,45,13],[46,1,46,13],[47,0,48,13],[49,1,49,13],[50,1,50,13],[56,8,60,8],[56,9,60,13],[61,0,63,0],[61,1,63,3],[61,4,63,5],[61,6,63,6],[61,7,63,7],[61,8,63,8],[61,9,63,13],[56,0,60,0],[56,1,60,3],[56,4,60,5],[56,6,60,6],[56,7,60,7],[74,0,76,0],[74,1,76,3],[74,4,76,13],[77,0,79,0],[77,1,79,3],[77,4,79,13],[64,8,68,8],[64,9,68,13],[69,0,73,0],[69,1,73,3],[69,4,73,5],[69,6,73,6],[69,7,73,7],[69,8,73,8],[69,9,73,13],[64,0,68,0],[64,1,68,3],[64,4,68,5],[64,6,68,6],[64,7,68,7],[93,2,93,13],[94,2,94,13],[95,2,95,13],[96,1,97,1],[96,2,97,13],[80,0,82,0],[80,1,82,3],[80,4,82,13],[84,0,88,13],[91,1,92,13],[90,1,90,13],[90,0,97,0]]}
["Treatment_of_Income_from_Different_Sources",null,null,null,null,null,null,null,null,null,null,"Home"]
[]
["II."," Income under the House Properties"]
["A"," Basis of Charge [Section 22]:"]
["Income from house property shall be taxable under this head if following conditions are satisfied:"]
["(a)","The house property should consist of any building or land appurtenant thereto;"]
["(b)","The taxpayer should be the owner of the property;"]
["(c )","The house property should not be used for the purpose of business or profession carried on by the taxpayer."]
["B"," Computation of income from house property:"]
["Income from a house property shall be determined in the following manner:"]
["S.N.","Particulars",null,null,null,null,null,null,null,null,null,null,"Amount"]
[1,"Gross Annual value [Sec. 23(1)]  ",null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(M14:N17)","v":18000}]
[null,"(The Gross Annual Value of the house property shall be higher of following:"]
[null,"(a)","Expected rent, i.e., the sum for which the property might reasonably be expected to be let out from year to year. Expected rent shall be higher of municipal valuation or fair rent of the property, subject to maximum of standard rent;",null,null,null,null,null,null,null,null,null,15000]
[]
[]
[null,"(b) ","Rent actually received or receivable after excluding unrealized rent but before deducting loss due to vacancy",null,null,null,null,null,null,null,null,null,18000]
[2,"Less: Municipal Taxes",null,null,null,null,null,null,null,null,null,null,500]
[null,"Municipal taxes including service-taxes levied by any local authority in respect of house property is allowed as deduction, if:"]
[]
[null,"(a)","Taxes are borne by the owner; and"]
[null,"(b) ","Taxes are actually paid by him during the year."]
[3,"Net Annual Value",null,null,null,null,null,null,null,null,null,null,{"$f":"M12-M18","v":17500}]
[4,"Less: Standard deduction at 30% [Section 24(a)]",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(M23>0,ROUND(M23*0.3,0),0)","v":5250}]
[null,"30% of net annual value of the house property is allowed as deduction if property is let-out during the previous year."]
[5,"Less: Interest on borrowed capital [Section 24(b)]",null,null,null,null,null,null,null,null,null,null,45000]
[null,"(a)","In respect of let-out property, actual interest incurred on capital borrowed for the purpose of acquisition, construction, repairing, re-construction shall be allowed as deduction"]
[]
[null,"(b)","In respect of self-occupied residential house property, interest incurred on capital borrowed for the purpose of acquisition or construction of house property shall be allowed as deduction up to Rs. 2 lakhs. The deduction shall be allowed if capital is borrowed on or after 01-04-1999 and acquisition or construction of house property is completed within 5 years."]
[]
[]
[]
[null,"(c )"," In respect of self-occupied residential house property, interest incurred on capital borrowed for the purpose of reconstruction, repairs or renewals of a house property shall be allowed as deduction up to Rs. 30,000."]
[]
[null,"* Deduction for interest on borrowed capital shall be limited to Rs. 30,000 in following circumstances:"]
[null,"(a)","If capital is borrowed before 01-04-1999 for the purpose of purchase or construction of a house property;"]
[null,"(b)"," If capital is borrowed on or after 01-04-1999 for the purpose of re-construction, repairs or renewals of a house property;"]
[]
[null,"(c )"," If capital is borrowed on or after 01-04-1999 but construction of house property is not completed within five years from end of the previous year in which capital was borrowed."]
[]
[6,"Income from house property",null,null,null,null,null,null,null,null,null,null,{"$f":"M23-M24-M26","v":-32750}]
[":","With effect from Assessment Year 2020-21, deduction for interest paid or payable on borrowed capital shall be allowed in respect of two self-occupied house properties. However, the aggregate amount of deduction under this provision shall remain same i.e., Rs. 30,000 or Rs. 2,00,000, as the case may be."]
[]
[]
[null,"* Any interest pertaining to the period prior to the year of acquisition/ construction of the house property shall be allowed as deduction in five equal installments, beginning with the year in which the property was acquired/ constructed."]
[]
["C"," Deduction for interest on housing loan [Section 80EE]"]
["Deduction of up to Rs 50,000 shall be allowed to an Individual for interest payable on loan taken for the purpose of acquisition of a house property subject to following conditions:"]
[]
["(a)"," Loan has been sanctioned by Financial institution during the financial year 2016-17;"]
["(b)","The amount of loan sanctioned does not exceed Rs 35,00,000;"]
["(c )","  The value of residential property does not exceed Rs 50,00,000;"]
["(d)"," The assessee does not own any residential house property on the date of sanction of loan;"]
["(e)","  Where deduction has been allowed under this section, no deduction shall be allowed in respect of such interest under any other provision."]
[]
[":","Computation of Income from House Property"]
["S. No.","Property Type",null,null,"Gross Annual Value of the property",null,"Deduction for municipal taxes","Net Annual Value of the property","Standard Deduction","Interest on borrowed capital"]
[]
[]
[]
[]
[1,"Self-occupied house property/properties",null,null,"Nil",null,"Nil","Nil","Nil","Deduction for interest on borrowed capital is allowed up to Rs. 30,000 or Rs. 2,00,000, as the case may be."]
[]
[]
[2,"House property could not be occupied by the owner due to employment or business carried on at any other place",null,null,"Nil",null,"Nil","Nil","Nil","Deduction for interest on borrowed capital is allowed up to Rs. 30,000 or Rs. 2,00,000, as the case may be."]
[]
[]
[]
[]
[3,"Let out property",null,null,"To be computed as per provisions of Section 23(1)",null,"Allowed on actual payment basis","Gross annual value lessMunicipal taxes","30% of Net Annual Value","Entire amount of interest paid or payable on borrowed capital shall be allowed as deduction. Pre-construction interest shall be allowed as deduction in 5 annual equal installments (Subject to certain conditions)."]
[]
[]
[]
[]
[4,"More than two-self occupied properties",null,null,"Only two properties selected by the taxpayer will be considered as self-occupied house properties and all other properties shall be deemed to be let-out for the purpose of computation of income under the head house property."]
[]
[]
[5,"Self-occupied property/properties let-out for the part of the year",null,null,"The house will be taken as let-out property and no concession shall be available for the duration during which the property was self-occupied."]
[]
[]
[6,"One part of the property is let-out and other part is used for self-occupied purposes",null,null,"Each part of the property shall be considered as separate property and income will be computed accordingly"]
[]
[]
["D "," Composite Rent:"]
["If letting out of building along with movable assets i.e., machinery, plan, furniture or fixtures, etc. forms part of a single transaction and are inseparable, the composite rent shall be taxable under the head “Profits and gains from business or profession” or “Income from other sources”, as the case may be. On the other hand, if the letting out of building is separable from letting of other assets, then income from letting out of building shall be taxable under the head “Income from house property” and income from letting out of other assets shall be taxable under the head “Profits and gains from business or profession” or “Income from other sources”, as the case may be."]
[]
[]
[]
[]
["E","Treatment of unrealized rent and arrears of rent [Explanation to section 23(1)]"]
[null,"Deduction for unrealized rent:"]
[null,"Unrealized rent is that portion of rental income which the owner could not realize from the tenant. Unrealized rent is allowed to be deducted from actual rent received or receivable only if the following conditions are satisfied:"]
[]
[null,"(a)"," The tenancy is bona fide;"]
[null,"(b)","The defaulting tenant has vacated, or steps have been taken to compel him to vacate the property;"]
[null,"(c )","The defaulting tenant is not in occupation of any other property of the assessee;"]
[null,"(d)"," The taxpayer has taken all reasonable steps to institute legal proceedings for the recovery of the unpaid rent or satisfies the Assessing Officer that legal proceedings would be useless."]
[]
["F ","Arrears of rent or recovery of unrealized rent [Section 25A]"]
["Amount received in respect of arrears of rent or any subsequent recovery of unrealized rent shall be deemed to be the income of taxpayer under the head \"Income from house property\" in the year in which such rent is realized or received (whether or not the assessee is the owner of that property in that year). Further, 30% of such rent shall be allowed as deduction."]
[]
[]
["G ","Co-owner and Deemed Owner"]
["Property owned by co-owners [Section 26]:",null,null,null,null,null,null,"Deemed owner [Section 27]:"]
["If house property is owned by co-owners and their share in house property is definite and ascertainable than the income of such house property will be assessed in the hands of each co-owner separately. For the purpose of computing income from house property, the annual value of the property will be taken in proportion to their share in the property. In such a case, each co-owner shall be entitled to claim benefit of self-occupied house property in respect of their share in the property (subject to prescribed conditions). However, where the shares of co-owners are not definite, the income of the property shall be assessed as that of an Association of persons.",null,null,null,null,null,null,"Income from house property is taxable in the hands of its owner. However, in the following cases, legal owner is not considered as the real owner of the property and someone else is considered as the deemed owner of the property to pay tax on income earned from such house property:"]
[]
[]
[]
[null,null,null,null,null,null,null,1," An individual, who transfers otherwise than for adequate consideration any house property to his or her spouse, not being a transfer in connection with an agreement to live apart, or to a minor child not being a married daughter, shall be deemed to be the owner of the house property so transferred;"]
[]
[]
[]
[]
[null,null,null,null,null,null,null,2,"The holder of an impartible estate shall be deemed to be the individual owner of all the properties comprised in the estate;"]
[]
[null,null,null,null,null,null,null,3,"A member of a co-operative society, company or other association of persons to whom a building or part thereof is allotted or leased under a house building scheme shall be deemed to be the owner of that building or part thereof;"]
[]
[]
[]
[null,null,null,null,null,null,null,4," A person who is allowed to take or retain possession of any building or part thereof in part performance of a contract of the nature referred to in Section 53A of the Transfer of Property Act, 1882 shall be deemed to be the owner of that building or part thereof;"]
[]
[]
[]
[]
[null,null,null,null,null,null,null,5,"A person who acquires any rights (excluding any rights by way of a lease from month to month or for a period not exceeding one year) in or with respect to any building or part thereof, by virtue of any such transaction as is referred to in section 269UA(f), shall be deemed to be the owner of that building or part thereof."]

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

{"sheet":"Limitation_1920","index":64,"n_rows":83,"n_cols":5,"rows_kept":83,"cut":false,"hidden":false,"merged":[[16,1,16,2],[0,1,0,2],[2,0,16,0],[3,1,3,2],[4,1,4,2],[5,1,5,2],[6,1,6,2],[7,1,7,2],[8,1,8,2],[9,1,9,2],[10,1,10,2],[11,1,11,2],[12,1,12,2],[13,1,13,2],[14,1,14,2],[15,1,15,2],[30,1,30,2],[17,1,17,2],[18,0,21,0],[18,1,21,2],[22,1,22,2],[23,1,23,2],[24,1,24,2],[25,1,25,2],[26,0,29,0],[26,1,29,1],[26,2,27,2],[28,2,29,2],[44,0,48,0],[44,1,48,2],[32,1,32,2],[33,0,33,2],[34,0,36,0],[34,1,36,2],[37,1,37,2],[38,0,38,2],[39,0,40,0],[39,1,40,2],[41,1,41,2],[42,0,43,0],[42,1,43,2],[63,0,63,2],[49,0,49,2],[50,0,52,0],[50,1,51,1],[53,0,53,2],[54,0,56,0],[54,1,56,2],[57,0,59,0],[57,1,59,2],[60,1,60,2],[61,0,62,0],[61,1,62,2],[64,0,65,0],[64,1,65,2],[66,1,66,2],[67,1,67,2],[68,0,69,0],[68,1,69,2],[80,0,80,2],[70,0,70,2],[71,0,74,0],[71,1,74,2],[75,1,75,2],[76,1,76,2],[77,0,79,0],[77,1,79,2]]}
["Home","Useful_Income_Tax_information__For_Fin._Year_2019_20",null,null,"Home"]
[]
["IMPORTANT INCOME TAX INFORMATION (F.Y. 2019-20) -LIMITATION & THRRESHOLD LIMITS (\"T\" to \"V\")","(T)- Periods of Limitation","(U)-Securities Transaction Tax "]
[]
[null,"(V)-Various Threshold_Limits "]
[]
[null,"     (V-A)-Basic_Exemption_201920"]
[]
[null,"     (V-B)-Under_the_head_Salaries_1920"]
[]
[null,"     (V-C)-Under_the_head_Income_from_House_Properties_201920"]
[]
[null,"     (V-D)-Under_the_head_Income_from_House_Properties_1920"]
[]
[null,"     (V-E)-For_Trust_1920"]
[]
[null,"     (V-F)-Deductions_under_Chapter_VI_A_1920"]
["T","PERIODS OF LIMITATION  (for F.Y. 2019-20)",null,null,"Access Top"]
["Nature of compliance","Filing application for getting zero coupon bonds notified."]
[]
[]
[]
["Section",{"$f":"'Tax Information(19-20)'!$B$570","v":"2(48)"}]
["Limitation of time",{"$f":"'Tax Information(19-20)'!$C$570","v":"3 months before the date of issue of bonds "}]
["Remarks",{"$f":"IF('Tax Information(19-20)'!$D$570=0,\"\",'Tax Information(19-20)'!$D$570)","v":"(but not earlier than 24 months immediately before the first day of the financial year in which bonds are to be issued)"}]
["U","Securities Transaction Tax [Finance (No. 2) Act, 2004]",null,null,"Access Top"]
["Nature of compliance","Sale of immovable property without written consent of defaulter","Section"]
[]
[null,null,{"$f":"'Tax Information(19-20)'!$B$591","v":"Schedule II Part III, Rule 55"}]
[]
["Limitation of time",{"$f":"'Tax Information(19-20)'!$C$591","v":"Not until expiry of 30 days from date on which proclamation of sale has been affixed on the property or in the office of the TRO, whichever is later"}]
[]
["V","Various Threshold Limits (Minimum or maximum valie) under the Income Tax Act",null,null,"Access Top"]
["(V-A) Basic Exemption"]
["Particulars","Surcharge shall be charged at the rate of 10% of income-tax if net income is above Rs. 50 Lakh but it does not exceed Rs. 1 crore in case of Individual, HUF, AOP, BOI, Artificial judicial person (Subject to Marginal relief)"]
[]
[]
["Threshold Limits",{"$f":"'Tax Information(19-20)'!B604","v":"Rs. 50 lakh"}]
["(V-B)Under the head Salaries",null,null,null,"Access Top"]
["Particulars","Death -cum-Retirement Gratuity received by other employees who are not covered under Gratuity Act, 1972 (other than Government employee)(Subject to certain conditions)."]
[]
["Section",{"$f":"'Tax Information(19-20)'!B634","v":"10(10)"}]
["Threshold Limits (for exemptions and others)",{"$f":"'Tax Information(19-20)'!C634","v":"Least of following amount is exempt from tax:1. 1/2 X Average Salary* X Completed years of service,2. Rs. 10,00,000,3. Gratuity actually received."}]
[]
["Remark",{"$f":"IF('Tax Information(19-20)'!$D$634=0,\"\",'Tax Information(19-20)'!D634)","v":" [*Average salary = Average Salary of last 10 months immediately preceding the month of retirement,**Salary = Basic Pay + Dearness Allowance (to the extent it forms part of retirement benefits)+ turnover based commission]"}]
[]
[]
[]
[]
["(V-C)Under the head Income from House Properties",null,null,null,"Access Top"]
["Particulars","Interest incurred on borrowed capital for re-construction, repair or renewal of self-occupied house property (Subject to certain conditions)","Section"]
[null,null,{"$f":"'Tax Information(19-20)'!$B$639","v":"24(b)"}]
[null,"Threshold Limits ",{"$f":"'Tax Information(19-20)'!$C$639","v":"Up to Rs. 30,000"}]
["(V-D) Under the head Profits and Gains of Business or Profession",null,null,null,"Access Top"]
["Pariticular of expemtion","If value adopted for stamp duty exceeds the consideration received on transfer of an immovable property, the stamp duty value shall be deemed to be the full value of consideration."]
[]
[null,null,null,null,"Under the head Profits and Gains of Business or Profession"]
["Threshold Limits",{"$f":"'Tax Information(19-20)'!$C$665","v":"However, if stamp duty value does not exceed 105% of the consideration received, the consideration so received shall be deemed to be the full value of consideration"}]
[]
[]
["Section",{"$f":"'Tax Information(19-20)'!$B$665","v":"43CA"}]
["Remark",{"$f":"IF('Tax Information(19-20)'!$D$665=0,\"\",'Tax Information(19-20)'!$D$665)","v":""}]
[]
["(V-E) For Trust",null,null,null,"Access Top"]
["Particulars","Activity for advancement of any other object of general public utility shall be considered as charitable activity"]
[]
["Section",{"$f":"'Tax Information(19-20)'!B671","v":"2(15)"}]
["Threshold limits",{"$f":"'Tax Information(19-20)'!$C$671","v":"25% of total receipts of financial year."}]
["Remark",{"$f":"IF('Tax Information(19-20)'!$D$671=0,\"\",'Tax Information(19-20)'!$D$671)","v":"(If activity is undertaken in course of carrying out of object of general public utility and aggregate receipts from such activity do not exceed )"}]
[]
["(V-F) Deductions under Chapter VI-A",null,null,null,"Access Top"]
["Particulars","Expenses actually paid by resident individual and HUF for medical treatment of specified diseases and ailments of: (see remark..>"]
[]
[]
[]
["Section",{"$f":"'Tax Information(19-20)'!$B$693","v":"80DDB"}]
["Threshold Limits",{"$f":"'Tax Information(19-20)'!$C$693","v":"Up to Rs. 40,000 (Rs. 1,00,000 in case of senior citizen)"}]
["Remark",{"$f":"IF('Tax Information(19-20)'!$D$693=0,\"\",'Tax Information(19-20)'!$D$693)","v":"a) In case of Individual: Assessee himself or wholly dependent spouse, children, parents, brothers and sisters,b) In case of HUF: Any member of the family who is wholly dependent upon the family"}]
[]
[]
[]
[]
[null,null,null,null,"Home"]

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["Home","Useful_Income_Tax_information__For_Fin._Year_2019_20"]
[]
["\"A\"   to  \" J\"","Deduction available to different categories of Tax Payers",null,null,"View Bottom"]
["Deduction avaiable for Fin. Year 2019-20 against","(A)-Salaries","(B)-Income from House Properties"]
[]
[null,"(C)-Income from other sources --Deductible_items","(D)-Income from other sources--\nNon deductible_items"]
[]
[null,"(E)-Profit and gains  of business or profession--Deductible items","(F)-Profit and gains  of business or profession--\nNon Deductible items"]
[]
[null,"(G)-Capital Gains","(H)- Profit and gains  of business or profession--\nOther  Deductible items"]
[]
[null,"(I)-Rebate","(J)-For certain payments (Deduction u/s chapter VIA)"]
["DEDUCTIONS"]
["(A)- Against 'salaries'",null,null,"A","Access Top"]
["Nature of deduction","Entertainment allowance [actual or at the rate of 1/5th of salary, whichever is less] [limited to Rs. 5,000]"]
["Section","Who can claim","Key points (if any)"]
[{"$f":"IF('Tax Information(19-20)'!B7=\"\",\"\",'Tax Information(19-20)'!B7)","v":"16(ii)"},{"$f":"IF('Tax Information(19-20)'!C7=\"\",\"\",'Tax Information(19-20)'!C7)","v":"Government employees"},{"$f":"IF('Tax Information(19-20)'!D7=0,\"\",'Tax Information(19-20)'!D7)","v":""}]
["(B)-Against 'income from house properties'",null,null,"B","Access Top"]
["Nature of deduction","Standard deduction [30% of the annual value (gross annual value less municipal taxes)]"]
["Section","Who can claim","Key points (if any)"]
[{"$f":"IF('Tax Information(19-20)'!B13=\"\",\"\",'Tax Information(19-20)'!B13)","v":"24(a)"},{"$f":"IF('Tax Information(19-20)'!C13=\"\",\"\",'Tax Information(19-20)'!C13)","v":"All assessees"},{"$f":"IF('Tax Information(19-20)'!D13=0,\"\",'Tax Information(19-20)'!D13)","v":""}]
["(C ) - Against 'income from other sources'…(A. Deductible items)",null,null,"C","Access Top"]
["Nature of deduction","Contributions to any provident fund or superannuation fund or any fund set up under Employees' State Insurance Act, 1948 or any other fund for welfare of employees, "]
["Section","Who can claim","Key points (if any)"]
[{"$f":"IF('Tax Information(19-20)'!B117=\"\",\"\",'Tax Information(19-20)'!B124)","v":"57(ia)"},{"$f":"IF('Tax Information(19-20)'!C124=\"\",\"\",'Tax Information(19-20)'!C124)","v":"All assessees"},{"$f":"IF('Tax Information(19-20)'!D124=0,\"\",'Tax Information(19-20)'!D124)","v":"if the same are credited to employees' accounts in relevant funds before due date"}]
["(D)-Against 'income from other sources'…(B. Non-deductible items)",null,null,"D","Access Top"]
["Nature of deduction","Interest chargeable to tax which is payable outside India on which tax has not been paid or deducted at source"]
["Section","Who can claim","Key points (if any)"]
[{"$f":"IF('Tax Information(19-20)'!B132=\"\",\"\",'Tax Information(19-20)'!B132)","v":"58(1)(a)(ii)"},{"$f":"IF('Tax Information(19-20)'!C132=\"\",\"\",'Tax Information(19-20)'!C132)","v":"All assessees"},{"$f":"IF('Tax Information(19-20)'!D132=0,\"\",'Tax Information(19-20)'!D132)","v":""}]
["(E)- Against 'profits and gains of business or profession' ……(A. Deductible items)",null,null,"E","Access Top"]
["Nature of deduction","Expe nditure incurred for obtaining licence to operate telecommunication services either before commencement of such business or thereafter at any time during any previous year"]
["Section","Who can claim","Key points (if any)"]
[{"$f":"IF('Tax Information(19-20)'!B71=\"\",\"\",'Tax Information(19-20)'!B71)","v":"35ABB"},{"$f":"IF('Tax Information(19-20)'!C71=\"\",\"\",'Tax Information(19-20)'!C71)","v":"All assessees"},{"$f":"IF('Tax Information(19-20)'!D71=0,\"\",'Tax Information(19-20)'!D71)","v":""}]
["(F)- Against 'profits and gains of business or profession' ……(B. Non-deductible items)",null,null,"F","Access Top"]
["Nature of deduction","Amount paid by way of royalty, licence fee, service fee, privilege fee, service charge or any other fee or charge, by whatever name called, which is levied exclusively on, or any amount which is appropriated, "]
["Section","Who can claim","Key points (if any)"]
[{"$f":"IF('Tax Information(19-20)'!B89=\"\",\"\",'Tax Information(19-20)'!B89)","v":"40(a)(iib)"},{"$f":"IF('Tax Information(19-20)'!C89=\"\",\"\",'Tax Information(19-20)'!C89)","v":"State Govt. undertakings"},{"$f":"IF('Tax Information(19-20)'!D89=0,\"\",'Tax Information(19-20)'!D89)","v":"whether directly or indirectly, from a State Government undertaking by the State Government"}]
["(G)-Against 'capital gains'",null,null,"G","Access Top"]
["Nature of deduction","Long-term capital gains on transfer before 1-4-2006 of certain listed securities or units invested in equity shares forming part of an eligible issue of capital (subject to certain conditions and limits)"]
["Section","Who can claim","Key points (if any)"]
[{"$f":"IF('Tax Information(19-20)'!B113=\"\",\"\",'Tax Information(19-20)'!B113)","v":"54ED"},{"$f":"IF('Tax Information(19-20)'!C113=\"\",\"\",'Tax Information(19-20)'!C113)","v":"Any assessee"},{"$f":"IF('Tax Information(19-20)'!D113=0,\"\",'Tax Information(19-20)'!D113)","v":""},"H"]
["(H)-  Against 'profits and gains of business or profession' ……(C. Other-deductible items)",null,null,null,"Access Top"]
["Nature of deduction","In case of mineral oil concerns expenditure incurred remaining unallowed as reduced by proceeds of transfer"]
["Section","Who can claim","Key points (if any)"]
[{"$f":"IF('Tax Information(19-20)'!B96=\"\",\"\",'Tax Information(19-20)'!B96)","v":"42(2)"},{"$f":"IF('Tax Information(19-20)'!C96=\"\",\"\",'Tax Information(19-20)'!C96)","v":"Assessee whose business consists of prospecting for or extraction or production of petroleum and natural gas and who transfers any interest in such business"},{"$f":"IF('Tax Information(19-20)'!D96=0,\"\",'Tax Information(19-20)'!D96)","v":""}]
["(I)-Rebate",null,null,"I","Access Top"]
["Section","Who can claim","Nature of deduction"]
[{"$f":"'Tax Information(19-20)'!B166","v":"87A"},{"$f":"'Tax Information(19-20)'!C166","v":"Individual"},{"$f":"'Tax Information(19-20)'!A166","v":"Tax rebate in case of individual resident in India, whose total income does not exceed Rs. 3,50,000 quantum of rebate shall be an amount equal to hundred per cent of such income-tax or an amount of Rs. 2,500, whichever is less."}]
["(J)-For certain payments (Deduction u/s chapter VIA)",null,null,"J","Access Top"]
["Section","Who can claim"]
["80G",{"$f":"IF('Tax Information(19-20)'!C164=\"\",\"\",'Tax Information(19-20)'!C164)","v":"All assessees"},null,{"$f":"IF(A51=\"80C\",Deduction_List_for_80C,\"\")","v":""}]
["Nature of deduction"]
[{"$f":"IF('Tax Information(19-20)'!A164=0,\"\",'Tax Information(19-20)'!A164)","v":"Donations to certain approved funds, trusts, charitable institutions/donations for renovation or repairs of notified temples, etc. [amount of deduction is 50 per cent of net qualifying amount]. 100 per cent of qualifying donations to National Defence Fund, Prime Minister's National Relief Fund, Prime Minister's Armenia Earthquake Relief Fund, Africa (Public Contributions - India) Fund, National Children's Fund (from 1-4-2014), exclusively for providing relief to victims of earthquake in Gujarat, National Trust for Welfare of Persons with Autism, Cerebral palsy, Mental retardation and Multiple Disabilities, and sums paid between 26-1-2001 and 30-9-2001 to any eligible trust, institution or fund for providing relief to Gujarat earthquake victims21, the Swachh Bharat Kosh and the Clean Ganga Fund (from assessment year 2015-16) and National Fund for Control of Drug Abuse (from assessment year 2016-17) [subject to certain conditions and limits]22"}]
["Key points (if any)",null,null,null,"Access Top"]
[{"$f":"IF('Tax Information(19-20)'!D164=0,\"\",'Tax Information(19-20)'!D164)","v":"Government or approved association for promoting family planning, universities and approved educational institutions of national eminence, National Foundation for Communal Harmony, Chief Minister's Earthquake Relief Fund (Maharashtra), Zila Saksharta Samitis, National or State Blood Transfusion Council, Fund set up by State Government to provide medical relief to the poor, Army Central Welfare Fund, Indian Naval Benevolent Fund and Air Force Central Welfare Fund, Andhra Pradesh Chief Minister's Cyclone Relief Fund, National Illness Assistance Fund, Chief Minister's Relief Fund or the Lt. Governor's Relief Fund in respect of any State or Union Territory, National Sports Fund, National Cultural Fund, Fund for Technology Development and Application, Indian Olympic Association, etc.20, fund set up by State Government of Gujarat "}]
[]
["Deduction List for 80C"]
[" ■  Life insurance premium for policy :"]
[null," -    in case of individual, on life of assessee, assessee's spouse and any child of assessee"]
[null," -    in case of HUF, on life of any member of the HUF"]
[" ■  Sum paid under a contract for a deferred annuity :"]
[null," -    in case of individual, on life of the individual, individual's spouse and any child of the individual (however,    contract should not contain an option to receive cash payment in lieu of annuity)"]
[null," -     in case of HUF, on life of any member of the HUF"]
[" ■  Sum deducted from salary payable to Government servant for securing deferred annuity or making provision for his       wife/children [qualifying amount limited to 20% of salary]"]
[" ■  Contributions by an individual made under Employees' Provident Fund Scheme"]
[" ■  Contribution to Public Provident Fund Account in the name of:"]
[null," -    in case of individual, such individual or his spouse or any child of such individual"]
[null," -    in case of HUF, any member of HUF"]
[" ■  Contribution by an employee to a recognised provident fund"]
[" ■  Contribution by an employee to an approved superannuation fund"]
[" ■  Subscription to any notified security or notified deposit scheme of the Central Government. For this purpose, Sukanya Samriddhi Account Scheme has been notified vide Notification No. 9/2015, dated 21.01.2015. Any sum deposited during the year in Sukanya Samriddhi Account by an individual would be eligible for deduction."]
[" ■  Amount can be deposited by an individual or in the name of girl child of an individual or in the name of the girl child for whom such an individual is the legal guardian."]
[" ■  Subscription to notified savings certificates [National Savings Certificates (VIII Issue)]"]
[" ■  Contribution for participation in unit-linked Insurance Plan of UTI :"]
[null," -    in case of an individual, in the name of the individual, his spouse or any child of such individual"]
[null," -    in case of a HUF, in the name of any member thereof"]
[" ■  Contribution to notified unit-linked insurance plan of LIC Mutual Fund [Dhanaraksha 1989]"]
[null," -    in the case of an individual, in the name of the individual, his spouse or any child of such individual"]
[null," -    in the case of a HUF, in the name of any member thereof"]
[" ■  Subscription to notified deposit scheme or notified pension fund set up by National Housing Bank [Home Loan Account Scheme/National Housing Banks (Tax Saving) Term Deposit Scheme, 2008]"]
[" ■  Tuition fees (excluding development fees, donations, etc.) paid by an individual to any university, college, school or other educational institution situated in India, for full time education of any 2 of his/her children"]
[" ■  Certain payments for purchase/construction of residential house property"]
[" ■  Subscription to notified schemes of (a) public sector companies engaged in providing long-term finance for purchase/construction of houses in India for residential purposes/(b) authority constituted under any law for satisfying need for housing accommodation or for planning, development or improvement of cities, towns and villages, or for both"]
[" ■  Sum paid towards notified annuity plan of LIC (New Jeevan Dhara/New Jeevan Dhara-I/New Jeevan Akshay/New Jeevan Akshay-I/New Jeevan Akshay-II/Jeewan Akshay-III plan of LIC) or other insurer"]
[" ■  Subscription to any units of any notified [u/s 10(23D)] Mutual Fund or the UTI (Equity Linked Saving Scheme, 2005)"]
[" ■  Contribution by an individual to any pension fund set up by any mutual fund which is referred to in section 10(23D) or by the UTI (UTI Retirement Benefit Pension Fund)"]
[" ■  Subscription to equity shares or debentures forming part of any approved eligible issue of capital made by a public company or public financial institutions"]
[" ■  Subscription to any units of any approved mutual fund referred to in section 10(23D), provided amount of subscription to such units is subscribed only in 'eligible issue of capital' referred to above."]
[" ■  Term deposits for a fixed period of not less than 5 years with a scheduled bank, and which is in accordance with a scheme11 framed and notified."]
[" ■  Subscription to notified bonds issued by the NABARD."]
[" ■  Deposit in an account under the Senior Citizen Savings Scheme Rules, 2004 (subject to certain conditions)"]
[" ■  5-year term deposit in an account under the Post Office Time Deposit Rules, 1981 (subject to certain conditions)",null,null,null,"Access Top"]
[]
[null," Other important Key Points"]
[null,"The additional deduction is not subjected to ceiling limit of Rs. 1,50,000 as provided under section 80CCE."]
[null,"Amount contributed to pension scheme or 10% of salary/gross total income*(*10% of salary in case of employees otherwise 20% of gross total income.), whichever is less (subject to ceiling limit of Rs. 1,50,000 as provided under Section 80CCE) shall be allowed as deduction under section 80CCD(1).",null,null,"Access Top"]
[]
[null,"Additional deduction to the extent of Rs. 50,000 shall also be available to the assessee undersection 80CCD(1B). The additional deduction is not subjected to ceiling limit of Rs. 1,50,000 as provided under section 80CCE."]
[null,"Contribution made by employer shall also be allowed as deduction under section 80CCD(2)while computing total income of the employee. However, amount of deduction could not exceed 10% of salary of the employee."]
[]
[null,"Note:-"]
[null,"1. Deduction under section 80CCD(2) on account of contribution made by the employer to a pension scheme is not subjected to ceiling limit of Rs. 1,50,000 as provided under section 80CCE."]
[]
[null,"2. Addition deduction of Rs. 50,000 shall not be allowed in respect of contribution which is considered for deduction under section 80CCD(1), i.e., limit of 10% of salary/gross total income"]
[null,null,null,null,"Access Top"]

{"sheet":"Mini Tax Calculator","index":66,"n_rows":23,"n_cols":9,"rows_kept":23,"cut":false,"hidden":false,"merged":[[3,5,3,8],[3,1,3,3],[17,6,18,8],[17,5,18,5],[0,0,21,0],[22,5,22,8],[23,4,23,8],[0,1,0,7],[1,1,2,1],[1,2,2,3],[1,4,2,8],[19,7,19,8],[7,5,7,6],[7,7,7,8],[5,7,5,8],[6,7,6,8],[20,8,21,8],[20,5,21,7]]}
[null,"Income Tax Calculation and find out Tax Rate/Surcharge/Cess from Fin. Year 1985-86 to 2021-22",null,null,null,null,null,null,"Home"]
[null,"Hint"," Input value (in Rs )  where an  errow sign ",null,"Design & Prepaired by Pravesh Kumar Sharma, Accountant, please call-9460100093 or write mail to  praveshbkn@gmail.com for further query/error/updation/suggestion"]
[]
[null,"Select option for F.Y. 2020-21",null,null,"Existing Option",{"$f":"IF($E$6>=$C$5,\"New option u/s 115BAC is applicable from F.Y. 2020-21\",CONCATENATE(\"New option u/s 115BAC is not applicable for F.Y.\",$E$6))","v":"New option u/s 115BAC is applicable from F.Y. 2020-21"}]
[null,null,"2020-21",null,{"$f":"IF($E$6=\"2021-22\",E4,IF($E$6=\"2020-21\",E4,\"Existing Option\"))","v":"Existing Option"}]
[null,"Relevant Financial Year",null,"(Select F.Y.)","2021-22","Relevant Assesment Year",null,{"$f":"'Table Y'!C40","v":"2022-23"}]
[null,"Tax Category",null,"(Select  tax cate.)","Male","Basic Exemption (for sect 87A)",null,{"$f":"'Table Y'!D40","v":250000}]
[null,"Gross Taxable Income",null,null,10000500,"Age Condition\n (if it is defined)",null,{"$f":"IF($E$5=\"New option u/s 115BAC\",'115BAC'!$H$66,'Table Y'!J40)","v":"(below 60 years)"}]
[null,"Less-: Ded. under chapter VI A",null,null,0,{"$f":"CONCATENATE(\"Income Tax Rate for Fin.Year\",\"  \",E6)","v":"Income Tax Rate for Fin.Year  2021-22"}]
[null,"Total Income  (Rounded off u/s 288A)",null,null,{"$f":"IF($E$5=\"New option u/s 115BAC\",E8,IF(E9<E8,ROUND((E8-E9),-1),E8-E8))","v":10000500},"Income Range",null,null,"Tax Rate"]
[null,"Income tax on Total Income",null,null,{"$f":"IF('Table Y'!E40=\"N.A.\",0,'Table Y'!E40)","v":2812650},{"$f":"'Table Y'!S59","v":"Upto   Rs.  250000"},null,null,{"$f":"'Table Y'!V59","v":0}]
[null,"Less-: Rebate u/s 88",null,"(Applicable upto F.Y. 2004-05 )",0,{"$f":"'Table Y'!S60","v":"Rs.  250001  to  500000"},null,null,{"$f":"'Table Y'!V60","v":0.05}]
[null,"Less-: Rebate u/s 88B",null,"(Applicable upto F.Y. 2004-05 )",0,{"$f":"'Table Y'!S61","v":"Rs.  500001  to  1000000"},null,null,{"$f":"'Table Y'!V61","v":0.2}]
[null,"Less-: Rebate u/s 88D   (For F.Y. 2004-05)",null,{"$f":"IF(E14>0,'Table Y'!AH42,'Table Y'!AH44)","v":"( Not Applicable  )"},{"$f":"IF(E6=\"2004-05\",'Table Z'!P576,0)","v":0},{"$f":"'Table Y'!S62","v":"  Above  Rs.  1000000"},null,null,{"$f":"'Table Y'!V62","v":0.3}]
[null,"Net Due Tax",null,null,{"$f":"IF(SUM(E12:E14)>=E11,E11-E11,E11-SUM(E12:E14))","v":2812650},{"$f":"IF('Table Y'!S63<=0,\"\",'Table Y'!S63)","v":""},null,null,{"$f":"'Table Y'!V63","v":""}]
[null,"Less-: Rebate U/S 87A, if applicable",null,null,{"$f":"IF(E15>'Table Y'!G40,'Table Y'!G40,E15)","v":0},{"$f":"IF('Table Y'!S64<0,\"\",'Table Y'!S64)","v":""},null,null,{"$f":"'Table Y'!V64","v":""}]
[null,"Surcharge (if any)",null,{"$f":"IF('Table Y'!AF40>0,'Table Y'!AB43,'Table Y'!AB45)","v":"(   Marginal relief  Rs.  3218020 )"},{"$f":"'Table Y'!F40","v":281600},{"$f":"IF('Table Y'!S65<0,\"\",'Table Y'!S65)","v":""},null,null,{"$f":"'Table Y'!V65","v":""}]
[null,"E. Cess (Tax on Taxable Income-Rebate u/s 87A)",null,null,{"$f":"'Table Y'!H40","v":123770},"Surcharge",{"$f":"'Table Y'!Z40","v":"If TI is >5000000  to 10000000=10%, & > 10000000 to 20000000=15%, & >20000000 to 50000000=25%, & >50000000=37%"}]
[null,"Tax Liability Due",null,null,{"$f":"'Table Y'!AG40","v":3218020}]
[null,"Less-: Relief u/s 89(1)",null,null,0,"Cess",null,{"$f":"'Table Y'!AA40","v":0.04}]
[null,"Total Tax Liability Due",null,null,{"$f":"IFERROR(E19-E20,0)","v":3218020},"For view complete list of Tax Rate from 1985-86 to 2020-21",null,null,"Tax Rate"]
[null,"Less-: Tax Deducted ",null,null,0]
[null,{"$f":"IF(E23>0,\"Net Tax Payable\",IF(E23=0,\"No Tax due\",\"Refundable\"))","v":"Net Tax Payable"},null,null,{"$f":"IFERROR(E21-E22,0)","v":3218020},{"$f":"pravesh(E23)","v":"Rupees ThirtyTwo Lakh Eighteen Thousand Twenty Only "}]

{"sheet":"Table 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["Tax computation for Tax Calculator"]
[null,"Financial Year",null,null,{"$f":"'Mini Tax Calculator'!E6","v":"2021-22"}]
[null,"Tax Category",null,null,{"$f":"'Mini Tax Calculator'!E7","v":"Male"}]
[null,"Taxable Income",null,null,{"$f":"'Mini Tax Calculator'!E10","v":10000500}]
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[{"$f":"B18+1","v":100001},null,0.5,100000,{"$f":"IF(J16=0,0,E18)","v":29250},0.05,0,{"$f":"H12","v":50000},{"$f":"IF(H15>H19,H15-H19,0)","v":9950500},{"$f":"IF(I19>0,ROUND(I19*I15,0),0)","v":4975250},{"$f":"I19-J19","v":4975250},{"$f":"IF(H14>0,ROUND(H14*L15,0),0)","v":140633},{"$f":"IF(K19>L19,0,L19-K19)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K10,IF($E$3=\"Female\",K17,IF($E$3=\"Senior Citizen\",K24,K31)))","v":2953283}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650}]
[0,18000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H22,A22:C26,3)","v":0.5},{"$f":"INDEX(D22:D26,MATCH(I22,C22:C26,0))","v":100000},{"$f":"INDEX(E22:E26,MATCH(I22,C22:C26,0))","v":29250},{"$f":"IF(H22>H26,VLOOKUP(H22,A22:F26,6),0)","v":0.05},{"$f":"VLOOKUP(H22,A22:G26,7)","v":0}]
[{"$f":"B22+1","v":18001},25000,0.25,{"$f":"B22","v":18000},{"$f":"(B23-B22)*C23","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B23+1","v":25001},50000,0.3,{"$f":"B23","v":25000},{"$f":"E23+(B24-B23)*C24","v":9250},0,0,{"$f":"IF(I22=C26,E25+ROUND((H22-J22),0)*I22,IF(I22=C25,E24+ROUND((H22-J22)*I22,0),IF(I22=C24,E23+ROUND((H22-J22)*I22,0),IF(I22=C23,E22+ROUND((H22-J22)*I22,0),E21+ROUND((H22-J22)*I22,0)))))","v":4979500},{"$f":"MIN(K26:L26)","v":140633},{"$f":"ROUND(SUM(H21+I24)*M22,0)","v":0},{"$f":"H21+I24+J24","v":2953283}]
[{"$f":"B24+1","v":50001},100000,0.4,{"$f":"B24","v":50000},{"$f":"E24+(B25-B24)*C25","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B25+1","v":100001},null,0.5,100000,{"$f":"IF(J23=0,0,E25)","v":29250},0.05,0,{"$f":"H19","v":50000},{"$f":"IF(H22>H26,H22-H26,0)","v":9950500},{"$f":"IF(I26>0,ROUND(I26*I22,0),0)","v":4975250},{"$f":"I26-J26","v":4975250},{"$f":"IF(H21>0,ROUND(H21*L22,0),0)","v":140633},{"$f":"IF(K26>L26,0,L26-K26)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650}]
[0,18000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H29,A29:C33,3)","v":0.5},{"$f":"INDEX(D29:D33,MATCH(I29,C29:C33,0))","v":100000},{"$f":"INDEX(E29:E33,MATCH(I29,C29:C33,0))","v":29250},{"$f":"IF(H29>H33,VLOOKUP(H29,A29:F33,6),0)","v":0.05},{"$f":"VLOOKUP(H29,A29:G33,7)","v":0}]
[{"$f":"B29+1","v":18001},25000,0.25,{"$f":"B29","v":18000},{"$f":"(B30-B29)*C30","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B30+1","v":25001},50000,0.3,{"$f":"B30","v":25000},{"$f":"E30+(B31-B30)*C31","v":9250},0,0,{"$f":"IF(I29=C33,E32+ROUND((H29-J29),0)*I29,IF(I29=C32,E31+ROUND((H29-J29)*I29,0),IF(I29=C31,E30+ROUND((H29-J29)*I29,0),IF(I29=C30,E29+ROUND((H29-J29)*I29,0),E28+ROUND((H29-J29)*I29,0)))))","v":4979500},{"$f":"MIN(K33:L33)","v":140633},{"$f":"ROUND(SUM(H28+I31)*M29,0)","v":0},{"$f":"H28+I31+J31","v":2953283}]
[{"$f":"B31+1","v":50001},100000,0.4,{"$f":"B31","v":50000},{"$f":"E31+(B32-B31)*C32","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B32+1","v":100001},null,0.5,100000,{"$f":"IF(J30=0,0,E32)","v":29250},0.05,0,{"$f":"H26","v":50000},{"$f":"IF(H29>H33,H29-H33,0)","v":9950500},{"$f":"IF(I33>0,ROUND(I33*I29,0),0)","v":4975250},{"$f":"I33-J33","v":4975250},{"$f":"IF(H28>0,ROUND(H28*L29,0),0)","v":140633},{"$f":"IF(K33>L33,0,L33-K33)","v":0}]
[null,null,{"$f":"D5","v":1986},{"$f":"C34+1","v":1987}]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650},null,null,null,null,null,"F.Year",{"$f":"C34","v":1986},{"$f":"D34","v":1987}]
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[{"$f":"B37+1","v":18001},25000,0.25,{"$f":"B37","v":18000},{"$f":"(B38-B37)*C38","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O37+1","v":18001},25000,0.25]
[{"$f":"B38+1","v":25001},50000,0.3,{"$f":"B38","v":25000},{"$f":"E38+(B39-B38)*C39","v":9250},0,0,{"$f":"IF(I37=C41,E40+ROUND((H37-J37),0)*I37,IF(I37=C40,E39+ROUND((H37-J37)*I37,0),IF(I37=C39,E38+ROUND((H37-J37)*I37,0),IF(I37=C38,E37+ROUND((H37-J37)*I37,0),E36+ROUND((H37-J37)*I37,0)))))","v":4979500},{"$f":"MIN(K41:L41)","v":140633},{"$f":"ROUND(SUM(H36+I39)*M37,0)","v":0},{"$f":"H36+I39+J39","v":2953283},null,null,{"$f":"O38+1","v":25001},50000,0.3]
[{"$f":"B39+1","v":50001},100000,0.4,{"$f":"B39","v":50000},{"$f":"E39+(B40-B39)*C40","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O39+1","v":50001},100000,0.4]
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["Not defined",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650},null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I39,IF($E$3=\"Female\",I46,IF($E$3=\"Senior Citizen\",I53,I60)))","v":140633}]
[0,18000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H44,A44:C48,3)","v":0.5},{"$f":"INDEX(D44:D48,MATCH(I44,C44:C48,0))","v":100000},{"$f":"INDEX(E44:E48,MATCH(I44,C44:C48,0))","v":29250},{"$f":"IF(H44>H48,VLOOKUP(H44,A44:F48,6),0)","v":0.05},{"$f":"VLOOKUP(H44,A44:G48,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J39,IF($E$3=\"Female\",J46,IF($E$3=\"Senior Citizen\",J53,J60)))","v":0}]
[{"$f":"B44+1","v":18001},25000,0.25,{"$f":"B44","v":18000},{"$f":"(B45-B44)*C45","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K39,IF($E$3=\"Female\",K46,IF($E$3=\"Senior Citizen\",K53,K60)))","v":2953283}]
[{"$f":"B45+1","v":25001},50000,0.3,{"$f":"B45","v":25000},{"$f":"E45+(B46-B45)*C46","v":9250},0,0,{"$f":"IF(I44=C48,E47+ROUND((H44-J44),0)*I44,IF(I44=C47,E46+ROUND((H44-J44)*I44,0),IF(I44=C46,E45+ROUND((H44-J44)*I44,0),IF(I44=C45,E44+ROUND((H44-J44)*I44,0),E43+ROUND((H44-J44)*I44,0)))))","v":4979500},{"$f":"MIN(K48:L48)","v":140633},{"$f":"ROUND(SUM(H43+I46)*M44,0)","v":0},{"$f":"H43+I46+J46","v":2953283},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A36,IF($E$3=\"Female\",A43,IF($E$3=\"Senior Citizen\",A50,A57)))","v":"Not defined"}]
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[{"$f":"B47+1","v":100001},null,0.5,100000,{"$f":"IF(J45=0,0,E47)","v":29250},0.05,0,{"$f":"H41","v":50000},{"$f":"IF(H44>H48,H44-H48,0)","v":9950500},{"$f":"IF(I48>0,ROUND(I48*I44,0),0)","v":4975250},{"$f":"I48-J48","v":4975250},{"$f":"IF(H43>0,ROUND(H43*L44,0),0)","v":140633},{"$f":"IF(K48>L48,0,L48-K48)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K39,IF($E$3=\"Female\",K46,IF($E$3=\"Senior Citizen\",K53,K60)))","v":2953283}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650}]
[0,18000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H51,A51:C55,3)","v":0.5},{"$f":"INDEX(D51:D55,MATCH(I51,C51:C55,0))","v":100000},{"$f":"INDEX(E51:E55,MATCH(I51,C51:C55,0))","v":29250},{"$f":"IF(H51>H55,VLOOKUP(H51,A51:F55,6),0)","v":0.05},{"$f":"VLOOKUP(H51,A51:G55,7)","v":0}]
[{"$f":"B51+1","v":18001},25000,0.25,{"$f":"B51","v":18000},{"$f":"(B52-B51)*C52","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B52+1","v":25001},50000,0.3,{"$f":"B52","v":25000},{"$f":"E52+(B53-B52)*C53","v":9250},0,0,{"$f":"IF(I51=C55,E54+ROUND((H51-J51),0)*I51,IF(I51=C54,E53+ROUND((H51-J51)*I51,0),IF(I51=C53,E52+ROUND((H51-J51)*I51,0),IF(I51=C52,E51+ROUND((H51-J51)*I51,0),E50+ROUND((H51-J51)*I51,0)))))","v":4979500},{"$f":"MIN(K55:L55)","v":140633},{"$f":"ROUND(SUM(H50+I53)*M51,0)","v":0},{"$f":"H50+I53+J53","v":2953283}]
[{"$f":"B53+1","v":50001},100000,0.4,{"$f":"B53","v":50000},{"$f":"E53+(B54-B53)*C54","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B54+1","v":100001},null,0.5,100000,{"$f":"IF(J52=0,0,E54)","v":29250},0.05,0,{"$f":"H48","v":50000},{"$f":"IF(H51>H55,H51-H55,0)","v":9950500},{"$f":"IF(I55>0,ROUND(I55*I51,0),0)","v":4975250},{"$f":"I55-J55","v":4975250},{"$f":"IF(H50>0,ROUND(H50*L51,0),0)","v":140633},{"$f":"IF(K55>L55,0,L55-K55)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650}]
[0,18000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H58,A58:C62,3)","v":0.5},{"$f":"INDEX(D58:D62,MATCH(I58,C58:C62,0))","v":100000},{"$f":"INDEX(E58:E62,MATCH(I58,C58:C62,0))","v":29250},{"$f":"IF(H58>H62,VLOOKUP(H58,A58:F62,6),0)","v":0.05},{"$f":"VLOOKUP(H58,A58:G62,7)","v":0}]
[{"$f":"B58+1","v":18001},25000,0.25,{"$f":"B58","v":18000},{"$f":"(B59-B58)*C59","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B59+1","v":25001},50000,0.3,{"$f":"B59","v":25000},{"$f":"E59+(B60-B59)*C60","v":9250},0,0,{"$f":"IF(I58=C62,E61+ROUND((H58-J58),0)*I58,IF(I58=C61,E60+ROUND((H58-J58)*I58,0),IF(I58=C60,E59+ROUND((H58-J58)*I58,0),IF(I58=C59,E58+ROUND((H58-J58)*I58,0),E57+ROUND((H58-J58)*I58,0)))))","v":4979500},{"$f":"MIN(K62:L62)","v":140633},{"$f":"ROUND(SUM(H57+I60)*M58,0)","v":0},{"$f":"H57+I60+J60","v":2953283}]
[{"$f":"B60+1","v":50001},100000,0.4,{"$f":"B60","v":50000},{"$f":"E60+(B61-B60)*C61","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B61+1","v":100001},null,0.5,100000,{"$f":"IF(J59=0,0,E61)","v":29250},0.05,0,{"$f":"H55","v":50000},{"$f":"IF(H58>H62,H58-H62,0)","v":9950500},{"$f":"IF(I62>0,ROUND(I62*I58,0),0)","v":4975250},{"$f":"I62-J62","v":4975250},{"$f":"IF(H57>0,ROUND(H57*L58,0),0)","v":140633},{"$f":"IF(K62>L62,0,L62-K62)","v":0}]
[null,null,1987,{"$f":"C63+1","v":1988}]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650},null,null,null,null,null,"F.Year",{"$f":"C63","v":1987},{"$f":"D63","v":1988}]
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[{"$f":"B66+1","v":18001},25000,0.25,{"$f":"B66","v":18000},{"$f":"(B67-B66)*C67","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O66+1","v":18001},25000,0.25]
[{"$f":"B67+1","v":25001},50000,0.3,{"$f":"B67","v":25000},{"$f":"E67+(B68-B67)*C68","v":9250},0,0,{"$f":"IF(I66=C70,E69+ROUND((H66-J66),0)*I66,IF(I66=C69,E68+ROUND((H66-J66)*I66,0),IF(I66=C68,E67+ROUND((H66-J66)*I66,0),IF(I66=C67,E66+ROUND((H66-J66)*I66,0),E65+ROUND((H66-J66)*I66,0)))))","v":4979500},{"$f":"MIN(K70:L70)","v":140633},{"$f":"ROUND(SUM(H65+I68)*M66,0)","v":0},{"$f":"H65+I68+J68","v":2953283},null,null,{"$f":"O67+1","v":25001},50000,0.3]
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[{"$f":"B69+1","v":100001},null,0.5,100000,{"$f":"IF(J67=0,0,E69)","v":29250},0.05,0,50000,{"$f":"IF(H66>H70,H66-H70,0)","v":9950500},{"$f":"IF(I70>0,ROUND(I70*I66,0),0)","v":4975250},{"$f":"I70-J70","v":4975250},{"$f":"IF(H65>0,ROUND(H65*L66,0),0)","v":140633},{"$f":"IF(K70>L70,0,L70-K70)","v":0},{"$f":"O69+1","v":100001},0,0.5]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H68,IF($E$3=\"Female\",H75,IF($E$3=\"Senior Citizen\",H82,H89)))","v":4979500}]
["Not defined",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650},null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I68,IF($E$3=\"Female\",I75,IF($E$3=\"Senior Citizen\",I82,I89)))","v":140633}]
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[{"$f":"B73+1","v":18001},25000,0.25,{"$f":"B73","v":18000},{"$f":"(B74-B73)*C74","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K68,IF($E$3=\"Female\",K75,IF($E$3=\"Senior Citizen\",K82,K89)))","v":2953283}]
[{"$f":"B74+1","v":25001},50000,0.3,{"$f":"B74","v":25000},{"$f":"E74+(B75-B74)*C75","v":9250},0,0,{"$f":"IF(I73=C77,E76+ROUND((H73-J73),0)*I73,IF(I73=C76,E75+ROUND((H73-J73)*I73,0),IF(I73=C75,E74+ROUND((H73-J73)*I73,0),IF(I73=C74,E73+ROUND((H73-J73)*I73,0),E72+ROUND((H73-J73)*I73,0)))))","v":4979500},{"$f":"MIN(K77:L77)","v":140633},{"$f":"ROUND(SUM(H72+I75)*M73,0)","v":0},{"$f":"H72+I75+J75","v":2953283},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A65,IF($E$3=\"Female\",A72,IF($E$3=\"Senior Citizen\",A79,A86)))","v":"Not defined"}]
[{"$f":"B75+1","v":50001},100000,0.4,{"$f":"B75","v":50000},{"$f":"E75+(B76-B75)*C76","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M70,IF($E$3=\"Female\",M77,IF($E$3=\"Senior Citizen\",M84,M91)))","v":0}]
[{"$f":"B76+1","v":100001},null,0.5,100000,{"$f":"IF(J74=0,0,E76)","v":29250},0.05,0,{"$f":"H70","v":50000},{"$f":"IF(H73>H77,H73-H77,0)","v":9950500},{"$f":"IF(I77>0,ROUND(I77*I73,0),0)","v":4975250},{"$f":"I77-J77","v":4975250},{"$f":"IF(H72>0,ROUND(H72*L73,0),0)","v":140633},{"$f":"IF(K77>L77,0,L77-K77)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K68,IF($E$3=\"Female\",K75,IF($E$3=\"Senior Citizen\",K82,K89)))","v":2953283}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650}]
[0,18000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H80,A80:C84,3)","v":0.5},{"$f":"INDEX(D80:D84,MATCH(I80,C80:C84,0))","v":100000},{"$f":"INDEX(E80:E84,MATCH(I80,C80:C84,0))","v":29250},{"$f":"IF(H80>H84,VLOOKUP(H80,A80:F84,6),0)","v":0.05},{"$f":"VLOOKUP(H80,A80:G84,7)","v":0}]
[{"$f":"B80+1","v":18001},25000,0.25,{"$f":"B80","v":18000},{"$f":"(B81-B80)*C81","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B81+1","v":25001},50000,0.3,{"$f":"B81","v":25000},{"$f":"E81+(B82-B81)*C82","v":9250},0,0,{"$f":"IF(I80=C84,E83+ROUND((H80-J80),0)*I80,IF(I80=C83,E82+ROUND((H80-J80)*I80,0),IF(I80=C82,E81+ROUND((H80-J80)*I80,0),IF(I80=C81,E80+ROUND((H80-J80)*I80,0),E79+ROUND((H80-J80)*I80,0)))))","v":4979500},{"$f":"MIN(K84:L84)","v":140633},{"$f":"ROUND(SUM(H79+I82)*M80,0)","v":0},{"$f":"H79+I82+J82","v":2953283}]
[{"$f":"B82+1","v":50001},100000,0.4,{"$f":"B82","v":50000},{"$f":"E82+(B83-B82)*C83","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B83+1","v":100001},null,0.5,100000,{"$f":"IF(J81=0,0,E83)","v":29250},0.05,0,{"$f":"H77","v":50000},{"$f":"IF(H80>H84,H80-H84,0)","v":9950500},{"$f":"IF(I84>0,ROUND(I84*I80,0),0)","v":4975250},{"$f":"I84-J84","v":4975250},{"$f":"IF(H79>0,ROUND(H79*L80,0),0)","v":140633},{"$f":"IF(K84>L84,0,L84-K84)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650}]
[0,18000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H87,A87:C91,3)","v":0.5},{"$f":"INDEX(D87:D91,MATCH(I87,C87:C91,0))","v":100000},{"$f":"INDEX(E87:E91,MATCH(I87,C87:C91,0))","v":29250},{"$f":"IF(H87>H91,VLOOKUP(H87,A87:F91,6),0)","v":0.05},{"$f":"VLOOKUP(H87,A87:G91,7)","v":0}]
[{"$f":"B87+1","v":18001},25000,0.25,{"$f":"B87","v":18000},{"$f":"(B88-B87)*C88","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B88+1","v":25001},50000,0.3,{"$f":"B88","v":25000},{"$f":"E88+(B89-B88)*C89","v":9250},0,0,{"$f":"IF(I87=C91,E90+ROUND((H87-J87),0)*I87,IF(I87=C90,E89+ROUND((H87-J87)*I87,0),IF(I87=C89,E88+ROUND((H87-J87)*I87,0),IF(I87=C88,E87+ROUND((H87-J87)*I87,0),E86+ROUND((H87-J87)*I87,0)))))","v":4979500},{"$f":"MIN(K91:L91)","v":140633},{"$f":"ROUND(SUM(H86+I89)*M87,0)","v":0},{"$f":"H86+I89+J89","v":2953283}]
[{"$f":"B89+1","v":50001},100000,0.4,{"$f":"B89","v":50000},{"$f":"E89+(B90-B89)*C90","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B90+1","v":100001},null,0.5,100000,{"$f":"IF(J88=0,0,E90)","v":29250},0.05,0,{"$f":"H84","v":50000},{"$f":"IF(H87>H91,H87-H91,0)","v":9950500},{"$f":"IF(I91>0,ROUND(I91*I87,0),0)","v":4975250},{"$f":"I91-J91","v":4975250},{"$f":"IF(H86>0,ROUND(H86*L87,0),0)","v":140633},{"$f":"IF(K91>L91,0,L91-K91)","v":0}]
[null,null,1988,{"$f":"C92+1","v":1989}]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650},null,null,null,null,null,"F.Year",{"$f":"C92","v":1988},{"$f":"D92","v":1989}]
[0,18000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H95,A95:C99,3)","v":0.5},{"$f":"INDEX(D95:D99,MATCH(I95,C95:C99,0))","v":100000},{"$f":"INDEX(E95:E99,MATCH(I95,C95:C99,0))","v":29250},{"$f":"IF(H95>H99,VLOOKUP(H95,A95:F99,6),0)","v":0.05},{"$f":"VLOOKUP(H95,A95:G99,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B95,IF($E$3=\"Female\",B102,IF($E$3=\"Senior Citizen\",B109,B116)))","v":18000},0]
[{"$f":"B95+1","v":18001},25000,0.25,{"$f":"B95","v":18000},{"$f":"(B96-B95)*C96","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O95+1","v":18001},25000,0.25]
[{"$f":"B96+1","v":25001},50000,0.3,{"$f":"B96","v":25000},{"$f":"E96+(B97-B96)*C97","v":9250},0,0,{"$f":"IF(I95=C99,E98+ROUND((H95-J95),0)*I95,IF(I95=C98,E97+ROUND((H95-J95)*I95,0),IF(I95=C97,E96+ROUND((H95-J95)*I95,0),IF(I95=C96,E95+ROUND((H95-J95)*I95,0),E94+ROUND((H95-J95)*I95,0)))))","v":4979500},{"$f":"MIN(K99:L99)","v":140633},{"$f":"ROUND(SUM(H94+I97)*M95,0)","v":0},{"$f":"H94+I97+J97","v":2953283},null,null,{"$f":"O96+1","v":25001},50000,0.3]
[{"$f":"B97+1","v":50001},100000,0.4,{"$f":"B97","v":50000},{"$f":"E97+(B98-B97)*C98","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O97+1","v":50001},100000,0.4]
[{"$f":"B98+1","v":100001},null,0.5,100000,{"$f":"IF(J96=0,0,E98)","v":29250},0.05,0,50000,{"$f":"IF(H95>H99,H95-H99,0)","v":9950500},{"$f":"IF(I99>0,ROUND(I99*I95,0),0)","v":4975250},{"$f":"I99-J99","v":4975250},{"$f":"IF(H94>0,ROUND(H94*L95,0),0)","v":140633},{"$f":"IF(K99>L99,0,L99-K99)","v":0},{"$f":"O98+1","v":100001},0,0.5]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H97,IF($E$3=\"Female\",H104,IF($E$3=\"Senior Citizen\",H111,H118)))","v":4979500}]
["Not defined",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650},null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I97,IF($E$3=\"Female\",I104,IF($E$3=\"Senior Citizen\",I111,I118)))","v":140633}]
[0,18000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H102,A102:C106,3)","v":0.5},{"$f":"INDEX(D102:D106,MATCH(I102,C102:C106,0))","v":100000},{"$f":"INDEX(E102:E106,MATCH(I102,C102:C106,0))","v":29250},{"$f":"IF(H102>H106,VLOOKUP(H102,A102:F106,6),0)","v":0.05},{"$f":"VLOOKUP(H102,A102:G106,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J97,IF($E$3=\"Female\",J104,IF($E$3=\"Senior Citizen\",J111,J118)))","v":0}]
[{"$f":"B102+1","v":18001},25000,0.25,{"$f":"B102","v":18000},{"$f":"(B103-B102)*C103","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K97,IF($E$3=\"Female\",K104,IF($E$3=\"Senior Citizen\",K111,K118)))","v":2953283}]
[{"$f":"B103+1","v":25001},50000,0.3,{"$f":"B103","v":25000},{"$f":"E103+(B104-B103)*C104","v":9250},0,0,{"$f":"IF(I102=C106,E105+ROUND((H102-J102),0)*I102,IF(I102=C105,E104+ROUND((H102-J102)*I102,0),IF(I102=C104,E103+ROUND((H102-J102)*I102,0),IF(I102=C103,E102+ROUND((H102-J102)*I102,0),E101+ROUND((H102-J102)*I102,0)))))","v":4979500},{"$f":"MIN(K106:L106)","v":140633},{"$f":"ROUND(SUM(H101+I104)*M102,0)","v":0},{"$f":"H101+I104+J104","v":2953283},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A94,IF($E$3=\"Female\",A101,IF($E$3=\"Senior Citizen\",A108,A115)))","v":"Not defined"}]
[{"$f":"B104+1","v":50001},100000,0.4,{"$f":"B104","v":50000},{"$f":"E104+(B105-B104)*C105","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M99,IF($E$3=\"Female\",M106,IF($E$3=\"Senior Citizen\",M113,M120)))","v":0}]
[{"$f":"B105+1","v":100001},null,0.5,100000,{"$f":"IF(J103=0,0,E105)","v":29250},0.05,0,{"$f":"H99","v":50000},{"$f":"IF(H102>H106,H102-H106,0)","v":9950500},{"$f":"IF(I106>0,ROUND(I106*I102,0),0)","v":4975250},{"$f":"I106-J106","v":4975250},{"$f":"IF(H101>0,ROUND(H101*L102,0),0)","v":140633},{"$f":"IF(K106>L106,0,L106-K106)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K97,IF($E$3=\"Female\",K104,IF($E$3=\"Senior Citizen\",K111,K118)))","v":2953283}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650}]
[0,18000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H109,A109:C113,3)","v":0.5},{"$f":"INDEX(D109:D113,MATCH(I109,C109:C113,0))","v":100000},{"$f":"INDEX(E109:E113,MATCH(I109,C109:C113,0))","v":29250},{"$f":"IF(H109>H113,VLOOKUP(H109,A109:F113,6),0)","v":0.05},{"$f":"VLOOKUP(H109,A109:G113,7)","v":0}]
[{"$f":"B109+1","v":18001},25000,0.25,{"$f":"B109","v":18000},{"$f":"(B110-B109)*C110","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B110+1","v":25001},50000,0.3,{"$f":"B110","v":25000},{"$f":"E110+(B111-B110)*C111","v":9250},0,0,{"$f":"IF(I109=C113,E112+ROUND((H109-J109),0)*I109,IF(I109=C112,E111+ROUND((H109-J109)*I109,0),IF(I109=C111,E110+ROUND((H109-J109)*I109,0),IF(I109=C110,E109+ROUND((H109-J109)*I109,0),E108+ROUND((H109-J109)*I109,0)))))","v":4979500},{"$f":"MIN(K113:L113)","v":140633},{"$f":"ROUND(SUM(H108+I111)*M109,0)","v":0},{"$f":"H108+I111+J111","v":2953283}]
[{"$f":"B111+1","v":50001},100000,0.4,{"$f":"B111","v":50000},{"$f":"E111+(B112-B111)*C112","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B112+1","v":100001},null,0.5,100000,{"$f":"IF(J110=0,0,E112)","v":29250},0.05,0,{"$f":"H106","v":50000},{"$f":"IF(H109>H113,H109-H113,0)","v":9950500},{"$f":"IF(I113>0,ROUND(I113*I109,0),0)","v":4975250},{"$f":"I113-J113","v":4975250},{"$f":"IF(H108>0,ROUND(H108*L109,0),0)","v":140633},{"$f":"IF(K113>L113,0,L113-K113)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650}]
[0,18000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H116,A116:C120,3)","v":0.5},{"$f":"INDEX(D116:D120,MATCH(I116,C116:C120,0))","v":100000},{"$f":"INDEX(E116:E120,MATCH(I116,C116:C120,0))","v":29250},{"$f":"IF(H116>H120,VLOOKUP(H116,A116:F120,6),0)","v":0.05},{"$f":"VLOOKUP(H116,A116:G120,7)","v":0}]
[{"$f":"B116+1","v":18001},25000,0.25,{"$f":"B116","v":18000},{"$f":"(B117-B116)*C117","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B117+1","v":25001},50000,0.3,{"$f":"B117","v":25000},{"$f":"E117+(B118-B117)*C118","v":9250},0,0,{"$f":"IF(I116=C120,E119+ROUND((H116-J116),0)*I116,IF(I116=C119,E118+ROUND((H116-J116)*I116,0),IF(I116=C118,E117+ROUND((H116-J116)*I116,0),IF(I116=C117,E116+ROUND((H116-J116)*I116,0),E115+ROUND((H116-J116)*I116,0)))))","v":4979500},{"$f":"MIN(K120:L120)","v":140633},{"$f":"ROUND(SUM(H115+I118)*M116,0)","v":0},{"$f":"H115+I118+J118","v":2953283}]
[{"$f":"B118+1","v":50001},100000,0.4,{"$f":"B118","v":50000},{"$f":"E118+(B119-B118)*C119","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B119+1","v":100001},null,0.5,100000,{"$f":"IF(J117=0,0,E119)","v":29250},0.05,0,{"$f":"H113","v":50000},{"$f":"IF(H116>H120,H116-H120,0)","v":9950500},{"$f":"IF(I120>0,ROUND(I120*I116,0),0)","v":4975250},{"$f":"I120-J120","v":4975250},{"$f":"IF(H115>0,ROUND(H115*L116,0),0)","v":140633},{"$f":"IF(K120>L120,0,L120-K120)","v":0}]
[null,null,1989,{"$f":"C121+1","v":1990}]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650},null,null,null,null,null,"F.Year",{"$f":"C121","v":1989},{"$f":"D121","v":1990}]
[0,18000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H124,A124:C128,3)","v":0.5},{"$f":"INDEX(D124:D128,MATCH(I124,C124:C128,0))","v":100000},{"$f":"INDEX(E124:E128,MATCH(I124,C124:C128,0))","v":28900},{"$f":"IF(H124>H128,VLOOKUP(H124,A124:F128,6),0)","v":0.08},{"$f":"VLOOKUP(H124,A124:G128,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B124,IF($E$3=\"Female\",B131,IF($E$3=\"Senior Citizen\",B138,B145)))","v":18000},0]
[{"$f":"B124+1","v":18001},25000,0.2,{"$f":"B124","v":18000},{"$f":"(B125-B124)*C125","v":1400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O124+1","v":18001},25000,0.2]
[{"$f":"B125+1","v":25001},50000,0.3,{"$f":"B125","v":25000},{"$f":"E125+(B126-B125)*C126","v":8900},0,0,{"$f":"IF(I124=C128,E127+ROUND((H124-J124),0)*I124,IF(I124=C127,E126+ROUND((H124-J124)*I124,0),IF(I124=C126,E125+ROUND((H124-J124)*I124,0),IF(I124=C125,E124+ROUND((H124-J124)*I124,0),E123+ROUND((H124-J124)*I124,0)))))","v":4979150},{"$f":"MIN(K128:L128)","v":225012},{"$f":"ROUND(SUM(H123+I126)*M124,0)","v":0},{"$f":"H123+I126+J126","v":3037662},null,null,{"$f":"O125+1","v":25001},50000,0.3]
[{"$f":"B126+1","v":50001},100000,0.4,{"$f":"B126","v":50000},{"$f":"E126+(B127-B126)*C127","v":28900},0.08,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O126+1","v":50001},100000,0.4]
[{"$f":"B127+1","v":100001},null,0.5,100000,{"$f":"IF(J125=0,0,E127)","v":28900},0.08,0,50000,{"$f":"IF(H124>H128,H124-H128,0)","v":9950500},{"$f":"IF(I128>0,ROUND(I128*I124,0),0)","v":4975250},{"$f":"I128-J128","v":4975250},{"$f":"IF(H123>0,ROUND(H123*L124,0),0)","v":225012},{"$f":"IF(K128>L128,0,L128-K128)","v":0},{"$f":"O127+1","v":100001},0,0.5]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H126,IF($E$3=\"Female\",H133,IF($E$3=\"Senior Citizen\",H140,H147)))","v":4979150}]
["Not defined",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650},null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I126,IF($E$3=\"Female\",I133,IF($E$3=\"Senior Citizen\",I140,I147)))","v":225012}]
[0,18000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H131,A131:C135,3)","v":0.5},{"$f":"INDEX(D131:D135,MATCH(I131,C131:C135,0))","v":100000},{"$f":"INDEX(E131:E135,MATCH(I131,C131:C135,0))","v":28900},{"$f":"IF(H131>H135,VLOOKUP(H131,A131:F135,6),0)","v":0.08},{"$f":"VLOOKUP(H131,A131:G135,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J126,IF($E$3=\"Female\",J133,IF($E$3=\"Senior Citizen\",J140,J147)))","v":0}]
[{"$f":"B131+1","v":18001},25000,0.2,{"$f":"B131","v":18000},{"$f":"(B132-B131)*C132","v":1400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K126,IF($E$3=\"Female\",K133,IF($E$3=\"Senior Citizen\",K140,K147)))","v":3037662}]
[{"$f":"B132+1","v":25001},50000,0.3,{"$f":"B132","v":25000},{"$f":"E132+(B133-B132)*C133","v":8900},0,0,{"$f":"IF(I131=C135,E134+ROUND((H131-J131),0)*I131,IF(I131=C134,E133+ROUND((H131-J131)*I131,0),IF(I131=C133,E132+ROUND((H131-J131)*I131,0),IF(I131=C132,E131+ROUND((H131-J131)*I131,0),E130+ROUND((H131-J131)*I131,0)))))","v":4979150},{"$f":"MIN(K135:L135)","v":225012},{"$f":"ROUND(SUM(H130+I133)*M131,0)","v":0},{"$f":"H130+I133+J133","v":3037662},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A123,IF($E$3=\"Female\",A130,IF($E$3=\"Senior Citizen\",A137,A144)))","v":"Not defined"}]
[{"$f":"B133+1","v":50001},100000,0.4,{"$f":"B133","v":50000},{"$f":"E133+(B134-B133)*C134","v":28900},0.08,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M128,IF($E$3=\"Female\",M135,IF($E$3=\"Senior Citizen\",M142,M149)))","v":0}]
[{"$f":"B134+1","v":100001},null,0.5,100000,{"$f":"IF(J132=0,0,E134)","v":28900},0.08,0,{"$f":"H128","v":50000},{"$f":"IF(H131>H135,H131-H135,0)","v":9950500},{"$f":"IF(I135>0,ROUND(I135*I131,0),0)","v":4975250},{"$f":"I135-J135","v":4975250},{"$f":"IF(H130>0,ROUND(H130*L131,0),0)","v":225012},{"$f":"IF(K135>L135,0,L135-K135)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K126,IF($E$3=\"Female\",K133,IF($E$3=\"Senior Citizen\",K140,K147)))","v":3037662}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650}]
[0,18000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H138,A138:C142,3)","v":0.5},{"$f":"INDEX(D138:D142,MATCH(I138,C138:C142,0))","v":100000},{"$f":"INDEX(E138:E142,MATCH(I138,C138:C142,0))","v":28900},{"$f":"IF(H138>H142,VLOOKUP(H138,A138:F142,6),0)","v":0.08},{"$f":"VLOOKUP(H138,A138:G142,7)","v":0}]
[{"$f":"B138+1","v":18001},25000,0.2,{"$f":"B138","v":18000},{"$f":"(B139-B138)*C139","v":1400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B139+1","v":25001},50000,0.3,{"$f":"B139","v":25000},{"$f":"E139+(B140-B139)*C140","v":8900},0,0,{"$f":"IF(I138=C142,E141+ROUND((H138-J138),0)*I138,IF(I138=C141,E140+ROUND((H138-J138)*I138,0),IF(I138=C140,E139+ROUND((H138-J138)*I138,0),IF(I138=C139,E138+ROUND((H138-J138)*I138,0),E137+ROUND((H138-J138)*I138,0)))))","v":4979150},{"$f":"MIN(K142:L142)","v":225012},{"$f":"ROUND(SUM(H137+I140)*M138,0)","v":0},{"$f":"H137+I140+J140","v":3037662}]
[{"$f":"B140+1","v":50001},100000,0.4,{"$f":"B140","v":50000},{"$f":"E140+(B141-B140)*C141","v":28900},0.08,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B141+1","v":100001},null,0.5,100000,{"$f":"IF(J139=0,0,E141)","v":28900},0.08,0,{"$f":"H135","v":50000},{"$f":"IF(H138>H142,H138-H142,0)","v":9950500},{"$f":"IF(I142>0,ROUND(I142*I138,0),0)","v":4975250},{"$f":"I142-J142","v":4975250},{"$f":"IF(H137>0,ROUND(H137*L138,0),0)","v":225012},{"$f":"IF(K142>L142,0,L142-K142)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650}]
[0,18000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H145,A145:C149,3)","v":0.5},{"$f":"INDEX(D145:D149,MATCH(I145,C145:C149,0))","v":100000},{"$f":"INDEX(E145:E149,MATCH(I145,C145:C149,0))","v":28900},{"$f":"IF(H145>H149,VLOOKUP(H145,A145:F149,6),0)","v":0.08},{"$f":"VLOOKUP(H145,A145:G149,7)","v":0}]
[{"$f":"B145+1","v":18001},25000,0.2,{"$f":"B145","v":18000},{"$f":"(B146-B145)*C146","v":1400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B146+1","v":25001},50000,0.3,{"$f":"B146","v":25000},{"$f":"E146+(B147-B146)*C147","v":8900},0,0,{"$f":"IF(I145=C149,E148+ROUND((H145-J145),0)*I145,IF(I145=C148,E147+ROUND((H145-J145)*I145,0),IF(I145=C147,E146+ROUND((H145-J145)*I145,0),IF(I145=C146,E145+ROUND((H145-J145)*I145,0),E144+ROUND((H145-J145)*I145,0)))))","v":4979150},{"$f":"MIN(K149:L149)","v":225012},{"$f":"ROUND(SUM(H144+I147)*M145,0)","v":0},{"$f":"H144+I147+J147","v":3037662}]
[{"$f":"B147+1","v":50001},100000,0.4,{"$f":"B147","v":50000},{"$f":"E147+(B148-B147)*C148","v":28900},0.08,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B148+1","v":100001},null,0.5,100000,{"$f":"IF(J146=0,0,E148)","v":28900},0.08,0,{"$f":"H142","v":50000},{"$f":"IF(H145>H149,H145-H149,0)","v":9950500},{"$f":"IF(I149>0,ROUND(I149*I145,0),0)","v":4975250},{"$f":"I149-J149","v":4975250},{"$f":"IF(H144>0,ROUND(H144*L145,0),0)","v":225012},{"$f":"IF(K149>L149,0,L149-K149)","v":0}]
[null,null,1990,{"$f":"C150+1","v":1991}]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650},null,null,null,null,null,"F.Year",{"$f":"C150","v":1990},{"$f":"D150","v":1991}]
[0,22000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H153,A153:C157,3)","v":0.5},{"$f":"INDEX(D153:D157,MATCH(I153,C153:C157,0))","v":100000},{"$f":"INDEX(E153:E157,MATCH(I153,C153:C157,0))","v":27600},{"$f":"IF(H153>H157,VLOOKUP(H153,A153:F157,6),0)","v":0.12},{"$f":"VLOOKUP(H153,A153:G157,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B153,IF($E$3=\"Female\",B160,IF($E$3=\"Senior Citizen\",B167,B174)))","v":22000},0]
[{"$f":"B153+1","v":22001},30000,0.2,{"$f":"B153","v":22000},{"$f":"(B154-B153)*C154","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O153+1","v":22001},30000,0.2]
[{"$f":"B154+1","v":30001},50000,0.3,{"$f":"B154","v":30000},{"$f":"E154+(B155-B154)*C155","v":7600},0,0,{"$f":"IF(I153=C157,E156+ROUND((H153-J153),0)*I153,IF(I153=C156,E155+ROUND((H153-J153)*I153,0),IF(I153=C155,E154+ROUND((H153-J153)*I153,0),IF(I153=C154,E153+ROUND((H153-J153)*I153,0),E152+ROUND((H153-J153)*I153,0)))))","v":4977850},{"$f":"MIN(K157:L157)","v":337518},{"$f":"ROUND(SUM(H152+I155)*M153,0)","v":0},{"$f":"H152+I155+J155","v":3150168},null,null,{"$f":"O154+1","v":30001},50000,0.3]
[{"$f":"B155+1","v":50001},100000,0.4,{"$f":"B155","v":50000},{"$f":"E155+(B156-B155)*C156","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O155+1","v":50001},100000,0.4]
[{"$f":"B156+1","v":100001},null,0.5,100000,{"$f":"IF(J154=0,0,E156)","v":27600},0.12,0,75000,{"$f":"IF(H153>H157,H153-H157,0)","v":9925500},{"$f":"IF(I157>0,ROUND(I157*I153,0),0)","v":4962750},{"$f":"I157-J157","v":4962750},{"$f":"IF(H152>0,ROUND(H152*L153,0),0)","v":337518},{"$f":"IF(K157>L157,0,L157-K157)","v":0},{"$f":"O156+1","v":100001},0,0.5]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H155,IF($E$3=\"Female\",H162,IF($E$3=\"Senior Citizen\",H169,H176)))","v":4977850}]
["Not defined",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650},null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I155,IF($E$3=\"Female\",I162,IF($E$3=\"Senior Citizen\",I169,I176)))","v":337518}]
[0,22000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H160,A160:C164,3)","v":0.5},{"$f":"INDEX(D160:D164,MATCH(I160,C160:C164,0))","v":100000},{"$f":"INDEX(E160:E164,MATCH(I160,C160:C164,0))","v":27600},{"$f":"IF(H160>H164,VLOOKUP(H160,A160:F164,6),0)","v":0.12},{"$f":"VLOOKUP(H160,A160:G164,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J155,IF($E$3=\"Female\",J162,IF($E$3=\"Senior Citizen\",J169,J176)))","v":0}]
[{"$f":"B160+1","v":22001},30000,0.2,{"$f":"B160","v":22000},{"$f":"(B161-B160)*C161","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K155,IF($E$3=\"Female\",K162,IF($E$3=\"Senior Citizen\",K169,K176)))","v":3150168}]
[{"$f":"B161+1","v":30001},50000,0.3,{"$f":"B161","v":30000},{"$f":"E161+(B162-B161)*C162","v":7600},0,0,{"$f":"IF(I160=C164,E163+ROUND((H160-J160),0)*I160,IF(I160=C163,E162+ROUND((H160-J160)*I160,0),IF(I160=C162,E161+ROUND((H160-J160)*I160,0),IF(I160=C161,E160+ROUND((H160-J160)*I160,0),E159+ROUND((H160-J160)*I160,0)))))","v":4977850},{"$f":"MIN(K164:L164)","v":337518},{"$f":"ROUND(SUM(H159+I162)*M160,0)","v":0},{"$f":"H159+I162+J162","v":3150168},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A152,IF($E$3=\"Female\",A159,IF($E$3=\"Senior Citizen\",A166,A173)))","v":"Not defined"}]
[{"$f":"B162+1","v":50001},100000,0.4,{"$f":"B162","v":50000},{"$f":"E162+(B163-B162)*C163","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M157,IF($E$3=\"Female\",M164,IF($E$3=\"Senior Citizen\",M171,M178)))","v":0}]
[{"$f":"B163+1","v":100001},null,0.5,100000,{"$f":"IF(J161=0,0,E163)","v":27600},0.12,0,{"$f":"H157","v":75000},{"$f":"IF(H160>H164,H160-H164,0)","v":9925500},{"$f":"IF(I164>0,ROUND(I164*I160,0),0)","v":4962750},{"$f":"I164-J164","v":4962750},{"$f":"IF(H159>0,ROUND(H159*L160,0),0)","v":337518},{"$f":"IF(K164>L164,0,L164-K164)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K155,IF($E$3=\"Female\",K162,IF($E$3=\"Senior Citizen\",K169,K176)))","v":3150168}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650}]
[0,22000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H167,A167:C171,3)","v":0.5},{"$f":"INDEX(D167:D171,MATCH(I167,C167:C171,0))","v":100000},{"$f":"INDEX(E167:E171,MATCH(I167,C167:C171,0))","v":27600},{"$f":"IF(H167>H171,VLOOKUP(H167,A167:F171,6),0)","v":0.12},{"$f":"VLOOKUP(H167,A167:G171,7)","v":0}]
[{"$f":"B167+1","v":22001},30000,0.2,{"$f":"B167","v":22000},{"$f":"(B168-B167)*C168","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B168+1","v":30001},50000,0.3,{"$f":"B168","v":30000},{"$f":"E168+(B169-B168)*C169","v":7600},0,0,{"$f":"IF(I167=C171,E170+ROUND((H167-J167),0)*I167,IF(I167=C170,E169+ROUND((H167-J167)*I167,0),IF(I167=C169,E168+ROUND((H167-J167)*I167,0),IF(I167=C168,E167+ROUND((H167-J167)*I167,0),E166+ROUND((H167-J167)*I167,0)))))","v":4977850},{"$f":"MIN(K171:L171)","v":337518},{"$f":"ROUND(SUM(H166+I169)*M167,0)","v":0},{"$f":"H166+I169+J169","v":3150168}]
[{"$f":"B169+1","v":50001},100000,0.4,{"$f":"B169","v":50000},{"$f":"E169+(B170-B169)*C170","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B170+1","v":100001},null,0.5,100000,{"$f":"IF(J168=0,0,E170)","v":27600},0.12,0,{"$f":"H164","v":75000},{"$f":"IF(H167>H171,H167-H171,0)","v":9925500},{"$f":"IF(I171>0,ROUND(I171*I167,0),0)","v":4962750},{"$f":"I171-J171","v":4962750},{"$f":"IF(H166>0,ROUND(H166*L167,0),0)","v":337518},{"$f":"IF(K171>L171,0,L171-K171)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650}]
[0,22000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H174,A174:C178,3)","v":0.5},{"$f":"INDEX(D174:D178,MATCH(I174,C174:C178,0))","v":100000},{"$f":"INDEX(E174:E178,MATCH(I174,C174:C178,0))","v":27600},{"$f":"IF(H174>H178,VLOOKUP(H174,A174:F178,6),0)","v":0.12},{"$f":"VLOOKUP(H174,A174:G178,7)","v":0}]
[{"$f":"B174+1","v":22001},30000,0.2,{"$f":"B174","v":22000},{"$f":"(B175-B174)*C175","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B175+1","v":30001},50000,0.3,{"$f":"B175","v":30000},{"$f":"E175+(B176-B175)*C176","v":7600},0,0,{"$f":"IF(I174=C178,E177+ROUND((H174-J174),0)*I174,IF(I174=C177,E176+ROUND((H174-J174)*I174,0),IF(I174=C176,E175+ROUND((H174-J174)*I174,0),IF(I174=C175,E174+ROUND((H174-J174)*I174,0),E173+ROUND((H174-J174)*I174,0)))))","v":4977850},{"$f":"MIN(K178:L178)","v":337518},{"$f":"ROUND(SUM(H173+I176)*M174,0)","v":0},{"$f":"H173+I176+J176","v":3150168}]
[{"$f":"B176+1","v":50001},100000,0.4,{"$f":"B176","v":50000},{"$f":"E176+(B177-B176)*C177","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B177+1","v":100001},null,0.5,100000,{"$f":"IF(J175=0,0,E177)","v":27600},0.12,0,{"$f":"H171","v":75000},{"$f":"IF(H174>H178,H174-H178,0)","v":9925500},{"$f":"IF(I178>0,ROUND(I178*I174,0),0)","v":4962750},{"$f":"I178-J178","v":4962750},{"$f":"IF(H173>0,ROUND(H173*L174,0),0)","v":337518},{"$f":"IF(K178>L178,0,L178-K178)","v":0}]
[null,null,1991,{"$f":"C179+1","v":1992}]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650},null,null,null,null,null,"F.Year",{"$f":"C179","v":1991},{"$f":"D179","v":1992}]
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["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H184,IF($E$3=\"Female\",H191,IF($E$3=\"Senior Citizen\",H198,H205)))","v":4977850}]
["Not defined",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650},null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I184,IF($E$3=\"Female\",I191,IF($E$3=\"Senior Citizen\",I198,I205)))","v":337518}]
[0,22000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H189,A189:C193,3)","v":0.5},{"$f":"INDEX(D189:D193,MATCH(I189,C189:C193,0))","v":100000},{"$f":"INDEX(E189:E193,MATCH(I189,C189:C193,0))","v":27600},{"$f":"IF(H189>H193,VLOOKUP(H189,A189:F193,6),0)","v":0.12},{"$f":"VLOOKUP(H189,A189:G193,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J184,IF($E$3=\"Female\",J191,IF($E$3=\"Senior Citizen\",J198,J205)))","v":0}]
[{"$f":"B189+1","v":22001},30000,0.2,{"$f":"B189","v":22000},{"$f":"(B190-B189)*C190","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K184,IF($E$3=\"Female\",K191,IF($E$3=\"Senior Citizen\",K198,K205)))","v":3150168}]
[{"$f":"B190+1","v":30001},50000,0.3,{"$f":"B190","v":30000},{"$f":"E190+(B191-B190)*C191","v":7600},0,0,{"$f":"IF(I189=C193,E192+ROUND((H189-J189),0)*I189,IF(I189=C192,E191+ROUND((H189-J189)*I189,0),IF(I189=C191,E190+ROUND((H189-J189)*I189,0),IF(I189=C190,E189+ROUND((H189-J189)*I189,0),E188+ROUND((H189-J189)*I189,0)))))","v":4977850},{"$f":"MIN(K193:L193)","v":337518},{"$f":"ROUND(SUM(H188+I191)*M189,0)","v":0},{"$f":"H188+I191+J191","v":3150168},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A181,IF($E$3=\"Female\",A188,IF($E$3=\"Senior Citizen\",A195,A202)))","v":"Not defined"}]
[{"$f":"B191+1","v":50001},100000,0.4,{"$f":"B191","v":50000},{"$f":"E191+(B192-B191)*C192","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M186,IF($E$3=\"Female\",M193,IF($E$3=\"Senior Citizen\",M200,M207)))","v":0}]
[{"$f":"B192+1","v":100001},null,0.5,100000,{"$f":"IF(J190=0,0,E192)","v":27600},0.12,0,{"$f":"H186","v":100000},{"$f":"IF(H189>H193,H189-H193,0)","v":9900500},{"$f":"IF(I193>0,ROUND(I193*I189,0),0)","v":4950250},{"$f":"I193-J193","v":4950250},{"$f":"IF(H188>0,ROUND(H188*L189,0),0)","v":337518},{"$f":"IF(K193>L193,0,L193-K193)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K184,IF($E$3=\"Female\",K191,IF($E$3=\"Senior Citizen\",K198,K205)))","v":3150168}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650}]
[0,22000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H196,A196:C200,3)","v":0.5},{"$f":"INDEX(D196:D200,MATCH(I196,C196:C200,0))","v":100000},{"$f":"INDEX(E196:E200,MATCH(I196,C196:C200,0))","v":27600},{"$f":"IF(H196>H200,VLOOKUP(H196,A196:F200,6),0)","v":0.12},{"$f":"VLOOKUP(H196,A196:G200,7)","v":0}]
[{"$f":"B196+1","v":22001},30000,0.2,{"$f":"B196","v":22000},{"$f":"(B197-B196)*C197","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B197+1","v":30001},50000,0.3,{"$f":"B197","v":30000},{"$f":"E197+(B198-B197)*C198","v":7600},0,0,{"$f":"IF(I196=C200,E199+ROUND((H196-J196),0)*I196,IF(I196=C199,E198+ROUND((H196-J196)*I196,0),IF(I196=C198,E197+ROUND((H196-J196)*I196,0),IF(I196=C197,E196+ROUND((H196-J196)*I196,0),E195+ROUND((H196-J196)*I196,0)))))","v":4977850},{"$f":"MIN(K200:L200)","v":337518},{"$f":"ROUND(SUM(H195+I198)*M196,0)","v":0},{"$f":"H195+I198+J198","v":3150168}]
[{"$f":"B198+1","v":50001},100000,0.4,{"$f":"B198","v":50000},{"$f":"E198+(B199-B198)*C199","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B199+1","v":100001},null,0.5,100000,{"$f":"IF(J197=0,0,E199)","v":27600},0.12,0,{"$f":"H193","v":100000},{"$f":"IF(H196>H200,H196-H200,0)","v":9900500},{"$f":"IF(I200>0,ROUND(I200*I196,0),0)","v":4950250},{"$f":"I200-J200","v":4950250},{"$f":"IF(H195>0,ROUND(H195*L196,0),0)","v":337518},{"$f":"IF(K200>L200,0,L200-K200)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650}]
[0,22000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H203,A203:C207,3)","v":0.5},{"$f":"INDEX(D203:D207,MATCH(I203,C203:C207,0))","v":100000},{"$f":"INDEX(E203:E207,MATCH(I203,C203:C207,0))","v":27600},{"$f":"IF(H203>H207,VLOOKUP(H203,A203:F207,6),0)","v":0.12},{"$f":"VLOOKUP(H203,A203:G207,7)","v":0}]
[{"$f":"B203+1","v":22001},30000,0.2,{"$f":"B203","v":22000},{"$f":"(B204-B203)*C204","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B204+1","v":30001},50000,0.3,{"$f":"B204","v":30000},{"$f":"E204+(B205-B204)*C205","v":7600},0,0,{"$f":"IF(I203=C207,E206+ROUND((H203-J203),0)*I203,IF(I203=C206,E205+ROUND((H203-J203)*I203,0),IF(I203=C205,E204+ROUND((H203-J203)*I203,0),IF(I203=C204,E203+ROUND((H203-J203)*I203,0),E202+ROUND((H203-J203)*I203,0)))))","v":4977850},{"$f":"MIN(K207:L207)","v":337518},{"$f":"ROUND(SUM(H202+I205)*M203,0)","v":0},{"$f":"H202+I205+J205","v":3150168}]
[{"$f":"B205+1","v":50001},100000,0.4,{"$f":"B205","v":50000},{"$f":"E205+(B206-B205)*C206","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B206+1","v":100001},null,0.5,100000,{"$f":"IF(J204=0,0,E206)","v":27600},0.12,0,{"$f":"H200","v":100000},{"$f":"IF(H203>H207,H203-H207,0)","v":9900500},{"$f":"IF(I207>0,ROUND(I207*I203,0),0)","v":4950250},{"$f":"I207-J207","v":4950250},{"$f":"IF(H202>0,ROUND(H202*L203,0),0)","v":337518},{"$f":"IF(K207>L207,0,L207-K207)","v":0}]
[null,null,1992,{"$f":"C208+1","v":1993}]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650},null,null,null,null,null,"F.Year",{"$f":"C208","v":1992},{"$f":"D208","v":1993}]
[0,28000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H211,A211:C215,3)","v":0.4},{"$f":"INDEX(D211:D215,MATCH(I211,C211:C215,0))","v":100000},{"$f":"INDEX(E211:E215,MATCH(I211,C211:C215,0))","v":19400},{"$f":"IF(H211>H215,VLOOKUP(H211,A211:F215,6),0)","v":0.12},{"$f":"VLOOKUP(H211,A211:G215,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B211,IF($E$3=\"Female\",B218,IF($E$3=\"Senior Citizen\",B225,B232)))","v":28000},0]
[{"$f":"B211+1","v":28001},50000,0.2,{"$f":"B211","v":28000},{"$f":"(B212-B211)*C212","v":4400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O211+1","v":28001},50000,0.2]
[{"$f":"B212+1","v":50001},100000,0.3,{"$f":"B212","v":50000},{"$f":"E212+(B213-B212)*C213","v":19400},0,0,{"$f":"IF(I211=C215,E214+ROUND((H211-J211),0)*I211,IF(I211=C214,E213+ROUND((H211-J211)*I211,0),IF(I211=C213,E212+ROUND((H211-J211)*I211,0),IF(I211=C212,E211+ROUND((H211-J211)*I211,0),E210+ROUND((H211-J211)*I211,0)))))","v":3979600},{"$f":"MIN(K215:L215)","v":337518},{"$f":"ROUND(SUM(H210+I213)*M211,0)","v":0},{"$f":"H210+I213+J213","v":3150168},null,null,{"$f":"O212+1","v":50001},100000,0.3]
[{"$f":"B213+1","v":100001},null,0.4,{"$f":"B213","v":100000},{"$f":"IF(J211=0,0,E213)","v":19400},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O213+1","v":100001},0,0.4]
["Surcharge Limit",null,null,100000,null,0.12,0,100000,{"$f":"IF(H211>H215,H211-H215,0)","v":9900500},{"$f":"IF(I215>0,ROUND(I215*I211,0),0)","v":3960200},{"$f":"I215-J215","v":5940300},{"$f":"IF(H210>0,ROUND(H210*L211,0),0)","v":337518},{"$f":"IF(K215>L215,0,L215-K215)","v":0},{"$f":"O214+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H213,IF($E$3=\"Female\",H220,IF($E$3=\"Senior Citizen\",H227,H234)))","v":3979600}]
["Not defined",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650},null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I213,IF($E$3=\"Female\",I220,IF($E$3=\"Senior Citizen\",I227,I234)))","v":337518}]
[0,28000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H218,A218:C222,3)","v":0.4},{"$f":"INDEX(D218:D222,MATCH(I218,C218:C222,0))","v":100000},{"$f":"INDEX(E218:E222,MATCH(I218,C218:C222,0))","v":19400},{"$f":"IF(H218>H222,VLOOKUP(H218,A218:F222,6),0)","v":0.12},{"$f":"VLOOKUP(H218,A218:G222,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J213,IF($E$3=\"Female\",J220,IF($E$3=\"Senior Citizen\",J227,J234)))","v":0}]
[{"$f":"B218+1","v":28001},50000,0.2,{"$f":"B218","v":28000},{"$f":"(B219-B218)*C219","v":4400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K213,IF($E$3=\"Female\",K220,IF($E$3=\"Senior Citizen\",K227,K234)))","v":3150168}]
[{"$f":"B219+1","v":50001},100000,0.3,{"$f":"B219","v":50000},{"$f":"E219+(B220-B219)*C220","v":19400},0,0,{"$f":"IF(I218=C222,E221+ROUND((H218-J218),0)*I218,IF(I218=C221,E220+ROUND((H218-J218)*I218,0),IF(I218=C220,E219+ROUND((H218-J218)*I218,0),IF(I218=C219,E218+ROUND((H218-J218)*I218,0),E217+ROUND((H218-J218)*I218,0)))))","v":3979600},{"$f":"MIN(K222:L222)","v":337518},{"$f":"ROUND(SUM(H217+I220)*M218,0)","v":0},{"$f":"H217+I220+J220","v":3150168},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A210,IF($E$3=\"Female\",A217,IF($E$3=\"Senior Citizen\",A224,A231)))","v":"Not defined"}]
[{"$f":"B220+1","v":100001},null,0.4,{"$f":"B220","v":100000},{"$f":"IF(J218=0,0,E220)","v":19400},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M215,IF($E$3=\"Female\",M222,IF($E$3=\"Senior Citizen\",M229,M236)))","v":0}]
["Surcharge Limit",null,null,100000,null,0.12,0,{"$f":"H215","v":100000},{"$f":"IF(H218>H222,H218-H222,0)","v":9900500},{"$f":"IF(I222>0,ROUND(I222*I218,0),0)","v":3960200},{"$f":"I222-J222","v":5940300},{"$f":"IF(H217>0,ROUND(H217*L218,0),0)","v":337518},{"$f":"IF(K222>L222,0,L222-K222)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K213,IF($E$3=\"Female\",K220,IF($E$3=\"Senior Citizen\",K227,K234)))","v":3150168}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650}]
[0,28000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H225,A225:C229,3)","v":0.4},{"$f":"INDEX(D225:D229,MATCH(I225,C225:C229,0))","v":100000},{"$f":"INDEX(E225:E229,MATCH(I225,C225:C229,0))","v":19400},{"$f":"IF(H225>H229,VLOOKUP(H225,A225:F229,6),0)","v":0.12},{"$f":"VLOOKUP(H225,A225:G229,7)","v":0}]
[{"$f":"B225+1","v":28001},50000,0.2,{"$f":"B225","v":28000},{"$f":"(B226-B225)*C226","v":4400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B226+1","v":50001},100000,0.3,{"$f":"B226","v":50000},{"$f":"E226+(B227-B226)*C227","v":19400},0,0,{"$f":"IF(I225=C229,E228+ROUND((H225-J225),0)*I225,IF(I225=C228,E227+ROUND((H225-J225)*I225,0),IF(I225=C227,E226+ROUND((H225-J225)*I225,0),IF(I225=C226,E225+ROUND((H225-J225)*I225,0),E224+ROUND((H225-J225)*I225,0)))))","v":3979600},{"$f":"MIN(K229:L229)","v":337518},{"$f":"ROUND(SUM(H224+I227)*M225,0)","v":0},{"$f":"H224+I227+J227","v":3150168}]
[{"$f":"B227+1","v":100001},null,0.4,{"$f":"B227","v":100000},{"$f":"IF(J225=0,0,E227)","v":19400},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,100000,null,0.12,0,{"$f":"H222","v":100000},{"$f":"IF(H225>H229,H225-H229,0)","v":9900500},{"$f":"IF(I229>0,ROUND(I229*I225,0),0)","v":3960200},{"$f":"I229-J229","v":5940300},{"$f":"IF(H224>0,ROUND(H224*L225,0),0)","v":337518},{"$f":"IF(K229>L229,0,L229-K229)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650}]
[0,28000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H232,A232:C236,3)","v":0.4},{"$f":"INDEX(D232:D236,MATCH(I232,C232:C236,0))","v":100000},{"$f":"INDEX(E232:E236,MATCH(I232,C232:C236,0))","v":19400},{"$f":"IF(H232>H236,VLOOKUP(H232,A232:F236,6),0)","v":0.12},{"$f":"VLOOKUP(H232,A232:G236,7)","v":0}]
[{"$f":"B232+1","v":28001},50000,0.2,{"$f":"B232","v":28000},{"$f":"(B233-B232)*C233","v":4400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B233+1","v":50001},100000,0.3,{"$f":"B233","v":50000},{"$f":"E233+(B234-B233)*C234","v":19400},0,0,{"$f":"IF(I232=C236,E235+ROUND((H232-J232),0)*I232,IF(I232=C235,E234+ROUND((H232-J232)*I232,0),IF(I232=C234,E233+ROUND((H232-J232)*I232,0),IF(I232=C233,E232+ROUND((H232-J232)*I232,0),E231+ROUND((H232-J232)*I232,0)))))","v":3979600},{"$f":"MIN(K236:L236)","v":337518},{"$f":"ROUND(SUM(H231+I234)*M232,0)","v":0},{"$f":"H231+I234+J234","v":3150168}]
[{"$f":"B234+1","v":100001},null,0.4,{"$f":"B234","v":100000},{"$f":"IF(J232=0,0,E234)","v":19400},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,100000,null,0.12,0,{"$f":"H229","v":100000},{"$f":"IF(H232>H236,H232-H236,0)","v":9900500},{"$f":"IF(I236>0,ROUND(I236*I232,0),0)","v":3960200},{"$f":"I236-J236","v":5940300},{"$f":"IF(H231>0,ROUND(H231*L232,0),0)","v":337518},{"$f":"IF(K236>L236,0,L236-K236)","v":0}]
[null,null,1993,{"$f":"C237+1","v":1994}]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650},null,null,null,null,null,"F.Year",{"$f":"C237","v":1993},{"$f":"D237","v":1994}]
[0,30000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H240,A240:C244,3)","v":0.4},{"$f":"INDEX(D240:D244,MATCH(I240,C240:C244,0))","v":100000},{"$f":"INDEX(E240:E244,MATCH(I240,C240:C244,0))","v":19000},{"$f":"IF(H240>H244,VLOOKUP(H240,A240:F244,6),0)","v":0.12},{"$f":"VLOOKUP(H240,A240:G244,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B240,IF($E$3=\"Female\",B247,IF($E$3=\"Senior Citizen\",B254,B261)))","v":30000},0]
[{"$f":"B240+1","v":30001},50000,0.2,{"$f":"B240","v":30000},{"$f":"(B241-B240)*C241","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O240+1","v":30001},50000,0.2]
[{"$f":"B241+1","v":50001},100000,0.3,{"$f":"B241","v":50000},{"$f":"E241+(B242-B241)*C242","v":19000},0.12,0,{"$f":"IF(I240=C244,E243+ROUND((H240-J240),0)*I240,IF(I240=C243,E242+ROUND((H240-J240)*I240,0),IF(I240=C242,E241+ROUND((H240-J240)*I240,0),IF(I240=C241,E240+ROUND((H240-J240)*I240,0),E239+ROUND((H240-J240)*I240,0)))))","v":3979200},{"$f":"MIN(K244:L244)","v":337518},{"$f":"ROUND(SUM(H239+I242)*M240,0)","v":0},{"$f":"H239+I242+J242","v":3150168},null,null,{"$f":"O241+1","v":50001},100000,0.3]
[{"$f":"B242+1","v":100001},null,0.4,{"$f":"B242","v":100000},{"$f":"IF(J240=0,0,E242)","v":19000},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O242+1","v":100001},0,0.4]
["Surcharge Limit",null,null,100000,null,null,null,100000,{"$f":"IF(H240>H244,H240-H244,0)","v":9900500},{"$f":"IF(I244>0,ROUND(I244*I240,0),0)","v":3960200},{"$f":"I244-J244","v":5940300},{"$f":"IF(H239>0,ROUND(H239*L240,0),0)","v":337518},{"$f":"IF(K244>L244,0,L244-K244)","v":0},{"$f":"O243+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H242,IF($E$3=\"Female\",H249,IF($E$3=\"Senior Citizen\",H256,H263)))","v":3979200}]
["Not defined",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650},null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I242,IF($E$3=\"Female\",I249,IF($E$3=\"Senior Citizen\",I256,I263)))","v":337518}]
[0,30000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H247,A247:C251,3)","v":0.4},{"$f":"INDEX(D247:D251,MATCH(I247,C247:C251,0))","v":100000},{"$f":"INDEX(E247:E251,MATCH(I247,C247:C251,0))","v":19000},{"$f":"IF(H247>H251,VLOOKUP(H247,A247:F251,6),0)","v":0.12},{"$f":"VLOOKUP(H247,A247:G251,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J242,IF($E$3=\"Female\",J249,IF($E$3=\"Senior Citizen\",J256,J263)))","v":0}]
[{"$f":"B247+1","v":30001},50000,0.2,{"$f":"B247","v":30000},{"$f":"(B248-B247)*C248","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K242,IF($E$3=\"Female\",K249,IF($E$3=\"Senior Citizen\",K256,K263)))","v":3150168}]
[{"$f":"B248+1","v":50001},100000,0.3,{"$f":"B248","v":50000},{"$f":"E248+(B249-B248)*C249","v":19000},0.12,0,{"$f":"IF(I247=C251,E250+ROUND((H247-J247),0)*I247,IF(I247=C250,E249+ROUND((H247-J247)*I247,0),IF(I247=C249,E248+ROUND((H247-J247)*I247,0),IF(I247=C248,E247+ROUND((H247-J247)*I247,0),E246+ROUND((H247-J247)*I247,0)))))","v":3979200},{"$f":"MIN(K251:L251)","v":337518},{"$f":"ROUND(SUM(H246+I249)*M247,0)","v":0},{"$f":"H246+I249+J249","v":3150168},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A239,IF($E$3=\"Female\",A246,IF($E$3=\"Senior Citizen\",A253,A260)))","v":"Not defined"}]
[{"$f":"B249+1","v":100001},null,0.4,{"$f":"B249","v":100000},{"$f":"IF(J247=0,0,E249)","v":19000},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M244,IF($E$3=\"Female\",M251,IF($E$3=\"Senior Citizen\",M258,M265)))","v":0}]
["Surcharge Limit",null,null,100000,null,null,null,{"$f":"H244","v":100000},{"$f":"IF(H247>H251,H247-H251,0)","v":9900500},{"$f":"IF(I251>0,ROUND(I251*I247,0),0)","v":3960200},{"$f":"I251-J251","v":5940300},{"$f":"IF(H246>0,ROUND(H246*L247,0),0)","v":337518},{"$f":"IF(K251>L251,0,L251-K251)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K242,IF($E$3=\"Female\",K249,IF($E$3=\"Senior Citizen\",K256,K263)))","v":3150168}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650}]
[0,30000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H254,A254:C258,3)","v":0.4},{"$f":"INDEX(D254:D258,MATCH(I254,C254:C258,0))","v":100000},{"$f":"INDEX(E254:E258,MATCH(I254,C254:C258,0))","v":19000},{"$f":"IF(H254>H258,VLOOKUP(H254,A254:F258,6),0)","v":0.12},{"$f":"VLOOKUP(H254,A254:G258,7)","v":0}]
[{"$f":"B254+1","v":30001},50000,0.2,{"$f":"B254","v":30000},{"$f":"(B255-B254)*C255","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B255+1","v":50001},100000,0.3,{"$f":"B255","v":50000},{"$f":"E255+(B256-B255)*C256","v":19000},0.12,0,{"$f":"IF(I254=C258,E257+ROUND((H254-J254),0)*I254,IF(I254=C257,E256+ROUND((H254-J254)*I254,0),IF(I254=C256,E255+ROUND((H254-J254)*I254,0),IF(I254=C255,E254+ROUND((H254-J254)*I254,0),E253+ROUND((H254-J254)*I254,0)))))","v":3979200},{"$f":"MIN(K258:L258)","v":337518},{"$f":"ROUND(SUM(H253+I256)*M254,0)","v":0},{"$f":"H253+I256+J256","v":3150168}]
[{"$f":"B256+1","v":100001},null,0.4,{"$f":"B256","v":100000},{"$f":"IF(J254=0,0,E256)","v":19000},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,100000,null,null,null,{"$f":"H251","v":100000},{"$f":"IF(H254>H258,H254-H258,0)","v":9900500},{"$f":"IF(I258>0,ROUND(I258*I254,0),0)","v":3960200},{"$f":"I258-J258","v":5940300},{"$f":"IF(H253>0,ROUND(H253*L254,0),0)","v":337518},{"$f":"IF(K258>L258,0,L258-K258)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650}]
[0,30000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H261,A261:C265,3)","v":0.4},{"$f":"INDEX(D261:D265,MATCH(I261,C261:C265,0))","v":100000},{"$f":"INDEX(E261:E265,MATCH(I261,C261:C265,0))","v":19000},{"$f":"IF(H261>H265,VLOOKUP(H261,A261:F265,6),0)","v":0.12},{"$f":"VLOOKUP(H261,A261:G265,7)","v":0}]
[{"$f":"B261+1","v":30001},50000,0.2,{"$f":"B261","v":30000},{"$f":"(B262-B261)*C262","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B262+1","v":50001},100000,0.3,{"$f":"B262","v":50000},{"$f":"E262+(B263-B262)*C263","v":19000},0.12,0,{"$f":"IF(I261=C265,E264+ROUND((H261-J261),0)*I261,IF(I261=C264,E263+ROUND((H261-J261)*I261,0),IF(I261=C263,E262+ROUND((H261-J261)*I261,0),IF(I261=C262,E261+ROUND((H261-J261)*I261,0),E260+ROUND((H261-J261)*I261,0)))))","v":3979200},{"$f":"MIN(K265:L265)","v":337518},{"$f":"ROUND(SUM(H260+I263)*M261,0)","v":0},{"$f":"H260+I263+J263","v":3150168}]
[{"$f":"B263+1","v":100001},null,0.4,{"$f":"B263","v":100000},{"$f":"IF(J261=0,0,E263)","v":19000},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,100000,null,null,null,{"$f":"H258","v":100000},{"$f":"IF(H261>H265,H261-H265,0)","v":9900500},{"$f":"IF(I265>0,ROUND(I265*I261,0),0)","v":3960200},{"$f":"I265-J265","v":5940300},{"$f":"IF(H260>0,ROUND(H260*L261,0),0)","v":337518},{"$f":"IF(K265>L265,0,L265-K265)","v":0}]
[null,null,1994,{"$f":"C266+1","v":1995}]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650},null,null,null,null,null,"F.Year",{"$f":"C266","v":1994},{"$f":"D266","v":1995}]
[0,35000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H269,A269:C273,3)","v":0.4},{"$f":"INDEX(D269:D273,MATCH(I269,C269:C273,0))","v":120000},{"$f":"INDEX(E269:E273,MATCH(I269,C269:C273,0))","v":23000},{"$f":"IF(H269>H273,VLOOKUP(H269,A269:F273,6),0)","v":0},{"$f":"VLOOKUP(H269,A269:G273,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B269,IF($E$3=\"Female\",B276,IF($E$3=\"Senior Citizen\",B283,B290)))","v":35000},0]
[{"$f":"B269+1","v":35001},60000,0.2,{"$f":"B269","v":35000},{"$f":"(B270-B269)*C270","v":5000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O269+1","v":35001},60000,0.2]
[{"$f":"B270+1","v":60001},120000,0.3,{"$f":"B270","v":60000},{"$f":"E270+(B271-B270)*C271","v":23000},0,0,{"$f":"IF(I269=C273,E272+ROUND((H269-J269),0)*I269,IF(I269=C272,E271+ROUND((H269-J269)*I269,0),IF(I269=C271,E270+ROUND((H269-J269)*I269,0),IF(I269=C270,E269+ROUND((H269-J269)*I269,0),E268+ROUND((H269-J269)*I269,0)))))","v":3975200},{"$f":"MIN(K273:L273)","v":0},{"$f":"ROUND(SUM(H268+I271)*M269,0)","v":0},{"$f":"H268+I271+J271","v":2812650},null,null,{"$f":"O270+1","v":60001},120000,0.3]
[{"$f":"B271+1","v":120001},null,0.4,{"$f":"B271","v":120000},{"$f":"IF(J269=0,0,E271)","v":23000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O271+1","v":120001},0,0.4]
["Surcharge Limit",null,null,null,null,null,null,0,{"$f":"IF(H269>H273,H269-H273,0)","v":10000500},{"$f":"IF(I273>0,ROUND(I273*I269,0),0)","v":4000200},{"$f":"I273-J273","v":6000300},{"$f":"IF(H268>0,ROUND(H268*L269,0),0)","v":0},{"$f":"IF(K273>L273,0,L273-K273)","v":0},{"$f":"O272+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H271,IF($E$3=\"Female\",H278,IF($E$3=\"Senior Citizen\",H285,H292)))","v":3975200}]
["Not defined",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650},null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I271,IF($E$3=\"Female\",I278,IF($E$3=\"Senior Citizen\",I285,I292)))","v":0}]
[0,35000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H276,A276:C280,3)","v":0.4},{"$f":"INDEX(D276:D280,MATCH(I276,C276:C280,0))","v":120000},{"$f":"INDEX(E276:E280,MATCH(I276,C276:C280,0))","v":23000},{"$f":"IF(H276>H280,VLOOKUP(H276,A276:F280,6),0)","v":0},{"$f":"VLOOKUP(H276,A276:G280,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J271,IF($E$3=\"Female\",J278,IF($E$3=\"Senior Citizen\",J285,J292)))","v":0}]
[{"$f":"B276+1","v":35001},60000,0.2,{"$f":"B276","v":35000},{"$f":"(B277-B276)*C277","v":5000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K271,IF($E$3=\"Female\",K278,IF($E$3=\"Senior Citizen\",K285,K292)))","v":2812650}]
[{"$f":"B277+1","v":60001},120000,0.3,{"$f":"B277","v":60000},{"$f":"E277+(B278-B277)*C278","v":23000},0,0,{"$f":"IF(I276=C280,E279+ROUND((H276-J276),0)*I276,IF(I276=C279,E278+ROUND((H276-J276)*I276,0),IF(I276=C278,E277+ROUND((H276-J276)*I276,0),IF(I276=C277,E276+ROUND((H276-J276)*I276,0),E275+ROUND((H276-J276)*I276,0)))))","v":3975200},{"$f":"MIN(K280:L280)","v":0},{"$f":"ROUND(SUM(H275+I278)*M276,0)","v":0},{"$f":"H275+I278+J278","v":2812650},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A268,IF($E$3=\"Female\",A275,IF($E$3=\"Senior Citizen\",A282,A289)))","v":"Not defined"}]
[{"$f":"B278+1","v":120001},null,0.4,{"$f":"B278","v":120000},{"$f":"IF(J276=0,0,E278)","v":23000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M273,IF($E$3=\"Female\",M280,IF($E$3=\"Senior Citizen\",M287,M294)))","v":0}]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H273","v":0},{"$f":"IF(H276>H280,H276-H280,0)","v":10000500},{"$f":"IF(I280>0,ROUND(I280*I276,0),0)","v":4000200},{"$f":"I280-J280","v":6000300},{"$f":"IF(H275>0,ROUND(H275*L276,0),0)","v":0},{"$f":"IF(K280>L280,0,L280-K280)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K271,IF($E$3=\"Female\",K278,IF($E$3=\"Senior Citizen\",K285,K292)))","v":2812650}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650}]
[0,35000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H283,A283:C287,3)","v":0.4},{"$f":"INDEX(D283:D287,MATCH(I283,C283:C287,0))","v":120000},{"$f":"INDEX(E283:E287,MATCH(I283,C283:C287,0))","v":23000},{"$f":"IF(H283>H287,VLOOKUP(H283,A283:F287,6),0)","v":0},{"$f":"VLOOKUP(H283,A283:G287,7)","v":0}]
[{"$f":"B283+1","v":35001},60000,0.2,{"$f":"B283","v":35000},{"$f":"(B284-B283)*C284","v":5000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B284+1","v":60001},120000,0.3,{"$f":"B284","v":60000},{"$f":"E284+(B285-B284)*C285","v":23000},0,0,{"$f":"IF(I283=C287,E286+ROUND((H283-J283),0)*I283,IF(I283=C286,E285+ROUND((H283-J283)*I283,0),IF(I283=C285,E284+ROUND((H283-J283)*I283,0),IF(I283=C284,E283+ROUND((H283-J283)*I283,0),E282+ROUND((H283-J283)*I283,0)))))","v":3975200},{"$f":"MIN(K287:L287)","v":0},{"$f":"ROUND(SUM(H282+I285)*M283,0)","v":0},{"$f":"H282+I285+J285","v":2812650}]
[{"$f":"B285+1","v":120001},null,0.4,{"$f":"B285","v":120000},{"$f":"IF(J283=0,0,E285)","v":23000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H280","v":0},{"$f":"IF(H283>H287,H283-H287,0)","v":10000500},{"$f":"IF(I287>0,ROUND(I287*I283,0),0)","v":4000200},{"$f":"I287-J287","v":6000300},{"$f":"IF(H282>0,ROUND(H282*L283,0),0)","v":0},{"$f":"IF(K287>L287,0,L287-K287)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650}]
[0,35000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H290,A290:C294,3)","v":0.4},{"$f":"INDEX(D290:D294,MATCH(I290,C290:C294,0))","v":120000},{"$f":"INDEX(E290:E294,MATCH(I290,C290:C294,0))","v":23000},{"$f":"IF(H290>H294,VLOOKUP(H290,A290:F294,6),0)","v":0},{"$f":"VLOOKUP(H290,A290:G294,7)","v":0}]
[{"$f":"B290+1","v":35001},60000,0.2,{"$f":"B290","v":35000},{"$f":"(B291-B290)*C291","v":5000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B291+1","v":60001},120000,0.3,{"$f":"B291","v":60000},{"$f":"E291+(B292-B291)*C292","v":23000},0,0,{"$f":"IF(I290=C294,E293+ROUND((H290-J290),0)*I290,IF(I290=C293,E292+ROUND((H290-J290)*I290,0),IF(I290=C292,E291+ROUND((H290-J290)*I290,0),IF(I290=C291,E290+ROUND((H290-J290)*I290,0),E289+ROUND((H290-J290)*I290,0)))))","v":3975200},{"$f":"MIN(K294:L294)","v":0},{"$f":"ROUND(SUM(H289+I292)*M290,0)","v":0},{"$f":"H289+I292+J292","v":2812650}]
[{"$f":"B292+1","v":120001},null,0.4,{"$f":"B292","v":120000},{"$f":"IF(J290=0,0,E292)","v":23000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H287","v":0},{"$f":"IF(H290>H294,H290-H294,0)","v":10000500},{"$f":"IF(I294>0,ROUND(I294*I290,0),0)","v":4000200},{"$f":"I294-J294","v":6000300},{"$f":"IF(H289>0,ROUND(H289*L290,0),0)","v":0},{"$f":"IF(K294>L294,0,L294-K294)","v":0}]
[null,null,1995,{"$f":"C295+1","v":1996}]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650},null,null,null,null,null,"F.Year",{"$f":"C295","v":1995},{"$f":"D295","v":1996}]
[0,40000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H298,A298:C302,3)","v":0.4},{"$f":"INDEX(D298:D302,MATCH(I298,C298:C302,0))","v":120000},{"$f":"INDEX(E298:E302,MATCH(I298,C298:C302,0))","v":22000},{"$f":"IF(H298>H302,VLOOKUP(H298,A298:F302,6),0)","v":0},{"$f":"VLOOKUP(H298,A298:G302,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B298,IF($E$3=\"Female\",B305,IF($E$3=\"Senior Citizen\",B312,B319)))","v":40000},0]
[{"$f":"B298+1","v":40001},60000,0.2,{"$f":"B298","v":40000},{"$f":"(B299-B298)*C299","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O298+1","v":40001},60000,0.2]
[{"$f":"B299+1","v":60001},120000,0.3,{"$f":"B299","v":60000},{"$f":"E299+(B300-B299)*C300","v":22000},0,0,{"$f":"IF(I298=C302,E301+ROUND((H298-J298),0)*I298,IF(I298=C301,E300+ROUND((H298-J298)*I298,0),IF(I298=C300,E299+ROUND((H298-J298)*I298,0),IF(I298=C299,E298+ROUND((H298-J298)*I298,0),E297+ROUND((H298-J298)*I298,0)))))","v":3974200},{"$f":"MIN(K302:L302)","v":0},{"$f":"ROUND(SUM(H297+I300)*M298,0)","v":0},{"$f":"H297+I300+J300","v":2812650},null,null,{"$f":"O299+1","v":60001},120000,0.3]
[{"$f":"B300+1","v":120001},null,0.4,{"$f":"B300","v":120000},{"$f":"IF(J298=0,0,E300)","v":22000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O300+1","v":120001},0,0.4]
["Surcharge Limit",null,null,null,null,null,null,0,{"$f":"IF(H298>H302,H298-H302,0)","v":10000500},{"$f":"IF(I302>0,ROUND(I302*I298,0),0)","v":4000200},{"$f":"I302-J302","v":6000300},{"$f":"IF(H297>0,ROUND(H297*L298,0),0)","v":0},{"$f":"IF(K302>L302,0,L302-K302)","v":0},{"$f":"O301+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H300,IF($E$3=\"Female\",H307,IF($E$3=\"Senior Citizen\",H314,H321)))","v":3974200}]
["Not defined",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650},null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I300,IF($E$3=\"Female\",I307,IF($E$3=\"Senior Citizen\",I314,I321)))","v":0}]
[0,40000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H305,A305:C309,3)","v":0.4},{"$f":"INDEX(D305:D309,MATCH(I305,C305:C309,0))","v":120000},{"$f":"INDEX(E305:E309,MATCH(I305,C305:C309,0))","v":22000},{"$f":"IF(H305>H309,VLOOKUP(H305,A305:F309,6),0)","v":0},{"$f":"VLOOKUP(H305,A305:G309,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J300,IF($E$3=\"Female\",J307,IF($E$3=\"Senior Citizen\",J314,J321)))","v":0}]
[{"$f":"B305+1","v":40001},60000,0.2,{"$f":"B305","v":40000},{"$f":"(B306-B305)*C306","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K300,IF($E$3=\"Female\",K307,IF($E$3=\"Senior Citizen\",K314,K321)))","v":2812650}]
[{"$f":"B306+1","v":60001},120000,0.3,{"$f":"B306","v":60000},{"$f":"E306+(B307-B306)*C307","v":22000},0,0,{"$f":"IF(I305=C309,E308+ROUND((H305-J305),0)*I305,IF(I305=C308,E307+ROUND((H305-J305)*I305,0),IF(I305=C307,E306+ROUND((H305-J305)*I305,0),IF(I305=C306,E305+ROUND((H305-J305)*I305,0),E304+ROUND((H305-J305)*I305,0)))))","v":3974200},{"$f":"MIN(K309:L309)","v":0},{"$f":"ROUND(SUM(H304+I307)*M305,0)","v":0},{"$f":"H304+I307+J307","v":2812650},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A297,IF($E$3=\"Female\",A304,IF($E$3=\"Senior Citizen\",A311,A318)))","v":"Not defined"}]
[{"$f":"B307+1","v":120001},null,0.4,{"$f":"B307","v":120000},{"$f":"IF(J305=0,0,E307)","v":22000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M302,IF($E$3=\"Female\",M309,IF($E$3=\"Senior Citizen\",M316,M323)))","v":0}]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H302","v":0},{"$f":"IF(H305>H309,H305-H309,0)","v":10000500},{"$f":"IF(I309>0,ROUND(I309*I305,0),0)","v":4000200},{"$f":"I309-J309","v":6000300},{"$f":"IF(H304>0,ROUND(H304*L305,0),0)","v":0},{"$f":"IF(K309>L309,0,L309-K309)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K300,IF($E$3=\"Female\",K307,IF($E$3=\"Senior Citizen\",K314,K321)))","v":2812650}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650}]
[0,40000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H312,A312:C316,3)","v":0.4},{"$f":"INDEX(D312:D316,MATCH(I312,C312:C316,0))","v":120000},{"$f":"INDEX(E312:E316,MATCH(I312,C312:C316,0))","v":22000},{"$f":"IF(H312>H316,VLOOKUP(H312,A312:F316,6),0)","v":0},{"$f":"VLOOKUP(H312,A312:G316,7)","v":0}]
[{"$f":"B312+1","v":40001},60000,0.2,{"$f":"B312","v":40000},{"$f":"(B313-B312)*C313","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B313+1","v":60001},120000,0.3,{"$f":"B313","v":60000},{"$f":"E313+(B314-B313)*C314","v":22000},0,0,{"$f":"IF(I312=C316,E315+ROUND((H312-J312),0)*I312,IF(I312=C315,E314+ROUND((H312-J312)*I312,0),IF(I312=C314,E313+ROUND((H312-J312)*I312,0),IF(I312=C313,E312+ROUND((H312-J312)*I312,0),E311+ROUND((H312-J312)*I312,0)))))","v":3974200},{"$f":"MIN(K316:L316)","v":0},{"$f":"ROUND(SUM(H311+I314)*M312,0)","v":0},{"$f":"H311+I314+J314","v":2812650}]
[{"$f":"B314+1","v":120001},null,0.4,{"$f":"B314","v":120000},{"$f":"IF(J312=0,0,E314)","v":22000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H309","v":0},{"$f":"IF(H312>H316,H312-H316,0)","v":10000500},{"$f":"IF(I316>0,ROUND(I316*I312,0),0)","v":4000200},{"$f":"I316-J316","v":6000300},{"$f":"IF(H311>0,ROUND(H311*L312,0),0)","v":0},{"$f":"IF(K316>L316,0,L316-K316)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650}]
[0,40000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H319,A319:C323,3)","v":0.4},{"$f":"INDEX(D319:D323,MATCH(I319,C319:C323,0))","v":120000},{"$f":"INDEX(E319:E323,MATCH(I319,C319:C323,0))","v":22000},{"$f":"IF(H319>H323,VLOOKUP(H319,A319:F323,6),0)","v":0},{"$f":"VLOOKUP(H319,A319:G323,7)","v":0}]
[{"$f":"B319+1","v":40001},60000,0.2,{"$f":"B319","v":40000},{"$f":"(B320-B319)*C320","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B320+1","v":60001},120000,0.3,{"$f":"B320","v":60000},{"$f":"E320+(B321-B320)*C321","v":22000},0,0,{"$f":"IF(I319=C323,E322+ROUND((H319-J319),0)*I319,IF(I319=C322,E321+ROUND((H319-J319)*I319,0),IF(I319=C321,E320+ROUND((H319-J319)*I319,0),IF(I319=C320,E319+ROUND((H319-J319)*I319,0),E318+ROUND((H319-J319)*I319,0)))))","v":3974200},{"$f":"MIN(K323:L323)","v":0},{"$f":"ROUND(SUM(H318+I321)*M319,0)","v":0},{"$f":"H318+I321+J321","v":2812650}]
[{"$f":"B321+1","v":120001},null,0.4,{"$f":"B321","v":120000},{"$f":"IF(J319=0,0,E321)","v":22000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H316","v":0},{"$f":"IF(H319>H323,H319-H323,0)","v":10000500},{"$f":"IF(I323>0,ROUND(I323*I319,0),0)","v":4000200},{"$f":"I323-J323","v":6000300},{"$f":"IF(H318>0,ROUND(H318*L319,0),0)","v":0},{"$f":"IF(K323>L323,0,L323-K323)","v":0}]
[null,null,1996,{"$f":"C324+1","v":1997}]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650},null,null,null,null,null,"F.Year",{"$f":"C324","v":1996},{"$f":"D324","v":1997}]
[0,40000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H327,A327:C331,3)","v":0.4},{"$f":"INDEX(D327:D331,MATCH(I327,C327:C331,0))","v":120000},{"$f":"INDEX(E327:E331,MATCH(I327,C327:C331,0))","v":21000},{"$f":"IF(H327>H331,VLOOKUP(H327,A327:F331,6),0)","v":0},{"$f":"VLOOKUP(H327,A327:G331,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B327,IF($E$3=\"Female\",B334,IF($E$3=\"Senior Citizen\",B341,B348)))","v":40000},0]
[{"$f":"B327+1","v":40001},60000,0.15,{"$f":"B327","v":40000},{"$f":"(B328-B327)*C328","v":3000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O327+1","v":40001},60000,0.15]
[{"$f":"B328+1","v":60001},120000,0.3,{"$f":"B328","v":60000},{"$f":"E328+(B329-B328)*C329","v":21000},0,0,{"$f":"IF(I327=C331,E330+ROUND((H327-J327),0)*I327,IF(I327=C330,E329+ROUND((H327-J327)*I327,0),IF(I327=C329,E328+ROUND((H327-J327)*I327,0),IF(I327=C328,E327+ROUND((H327-J327)*I327,0),E326+ROUND((H327-J327)*I327,0)))))","v":3973200},{"$f":"MIN(K331:L331)","v":0},{"$f":"ROUND(SUM(H326+I329)*M327,0)","v":0},{"$f":"H326+I329+J329","v":2812650},null,null,{"$f":"O328+1","v":60001},120000,0.3]
[{"$f":"B329+1","v":120001},null,0.4,{"$f":"B329","v":120000},{"$f":"IF(J327=0,0,E329)","v":21000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O329+1","v":120001},0,0.4]
["Surcharge Limit",null,null,null,null,null,null,0,{"$f":"IF(H327>H331,H327-H331,0)","v":10000500},{"$f":"IF(I331>0,ROUND(I331*I327,0),0)","v":4000200},{"$f":"I331-J331","v":6000300},{"$f":"IF(H326>0,ROUND(H326*L327,0),0)","v":0},{"$f":"IF(K331>L331,0,L331-K331)","v":0},{"$f":"O330+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H329,IF($E$3=\"Female\",H336,IF($E$3=\"Senior Citizen\",H343,H350)))","v":3973200}]
["Not defined",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650},null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I329,IF($E$3=\"Female\",I336,IF($E$3=\"Senior Citizen\",I343,I350)))","v":0}]
[0,40000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H334,A334:C338,3)","v":0.4},{"$f":"INDEX(D334:D338,MATCH(I334,C334:C338,0))","v":120000},{"$f":"INDEX(E334:E338,MATCH(I334,C334:C338,0))","v":21000},{"$f":"IF(H334>H338,VLOOKUP(H334,A334:F338,6),0)","v":0},{"$f":"VLOOKUP(H334,A334:G338,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J329,IF($E$3=\"Female\",J336,IF($E$3=\"Senior Citizen\",J343,J350)))","v":0}]
[{"$f":"B334+1","v":40001},60000,0.15,{"$f":"B334","v":40000},{"$f":"(B335-B334)*C335","v":3000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K329,IF($E$3=\"Female\",K336,IF($E$3=\"Senior Citizen\",K343,K350)))","v":2812650}]
[{"$f":"B335+1","v":60001},120000,0.3,{"$f":"B335","v":60000},{"$f":"E335+(B336-B335)*C336","v":21000},0,0,{"$f":"IF(I334=C338,E337+ROUND((H334-J334),0)*I334,IF(I334=C337,E336+ROUND((H334-J334)*I334,0),IF(I334=C336,E335+ROUND((H334-J334)*I334,0),IF(I334=C335,E334+ROUND((H334-J334)*I334,0),E333+ROUND((H334-J334)*I334,0)))))","v":3973200},{"$f":"MIN(K338:L338)","v":0},{"$f":"ROUND(SUM(H333+I336)*M334,0)","v":0},{"$f":"H333+I336+J336","v":2812650},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A326,IF($E$3=\"Female\",A333,IF($E$3=\"Senior Citizen\",A340,A347)))","v":"Not defined"}]
[{"$f":"B336+1","v":120001},null,0.4,{"$f":"B336","v":120000},{"$f":"IF(J334=0,0,E336)","v":21000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M331,IF($E$3=\"Female\",M338,IF($E$3=\"Senior Citizen\",M345,M352)))","v":0}]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H331","v":0},{"$f":"IF(H334>H338,H334-H338,0)","v":10000500},{"$f":"IF(I338>0,ROUND(I338*I334,0),0)","v":4000200},{"$f":"I338-J338","v":6000300},{"$f":"IF(H333>0,ROUND(H333*L334,0),0)","v":0},{"$f":"IF(K338>L338,0,L338-K338)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K329,IF($E$3=\"Female\",K336,IF($E$3=\"Senior Citizen\",K343,K350)))","v":2812650}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650}]
[0,40000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H341,A341:C345,3)","v":0.4},{"$f":"INDEX(D341:D345,MATCH(I341,C341:C345,0))","v":120000},{"$f":"INDEX(E341:E345,MATCH(I341,C341:C345,0))","v":21000},{"$f":"IF(H341>H345,VLOOKUP(H341,A341:F345,6),0)","v":0},{"$f":"VLOOKUP(H341,A341:G345,7)","v":0}]
[{"$f":"B341+1","v":40001},60000,0.15,{"$f":"B341","v":40000},{"$f":"(B342-B341)*C342","v":3000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B342+1","v":60001},120000,0.3,{"$f":"B342","v":60000},{"$f":"E342+(B343-B342)*C343","v":21000},0,0,{"$f":"IF(I341=C345,E344+ROUND((H341-J341),0)*I341,IF(I341=C344,E343+ROUND((H341-J341)*I341,0),IF(I341=C343,E342+ROUND((H341-J341)*I341,0),IF(I341=C342,E341+ROUND((H341-J341)*I341,0),E340+ROUND((H341-J341)*I341,0)))))","v":3973200},{"$f":"MIN(K345:L345)","v":0},{"$f":"ROUND(SUM(H340+I343)*M341,0)","v":0},{"$f":"H340+I343+J343","v":2812650}]
[{"$f":"B343+1","v":120001},null,0.4,{"$f":"B343","v":120000},{"$f":"IF(J341=0,0,E343)","v":21000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H338","v":0},{"$f":"IF(H341>H345,H341-H345,0)","v":10000500},{"$f":"IF(I345>0,ROUND(I345*I341,0),0)","v":4000200},{"$f":"I345-J345","v":6000300},{"$f":"IF(H340>0,ROUND(H340*L341,0),0)","v":0},{"$f":"IF(K345>L345,0,L345-K345)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650}]
[0,40000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H348,A348:C352,3)","v":0.4},{"$f":"INDEX(D348:D352,MATCH(I348,C348:C352,0))","v":120000},{"$f":"INDEX(E348:E352,MATCH(I348,C348:C352,0))","v":21000},{"$f":"IF(H348>H352,VLOOKUP(H348,A348:F352,6),0)","v":0},{"$f":"VLOOKUP(H348,A348:G352,7)","v":0}]
[{"$f":"B348+1","v":40001},60000,0.15,{"$f":"B348","v":40000},{"$f":"(B349-B348)*C349","v":3000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B349+1","v":60001},120000,0.3,{"$f":"B349","v":60000},{"$f":"E349+(B350-B349)*C350","v":21000},0,0,{"$f":"IF(I348=C352,E351+ROUND((H348-J348),0)*I348,IF(I348=C351,E350+ROUND((H348-J348)*I348,0),IF(I348=C350,E349+ROUND((H348-J348)*I348,0),IF(I348=C349,E348+ROUND((H348-J348)*I348,0),E347+ROUND((H348-J348)*I348,0)))))","v":3973200},{"$f":"MIN(K352:L352)","v":0},{"$f":"ROUND(SUM(H347+I350)*M348,0)","v":0},{"$f":"H347+I350+J350","v":2812650}]
[{"$f":"B350+1","v":120001},null,0.4,{"$f":"B350","v":120000},{"$f":"IF(J348=0,0,E350)","v":21000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H345","v":0},{"$f":"IF(H348>H352,H348-H352,0)","v":10000500},{"$f":"IF(I352>0,ROUND(I352*I348,0),0)","v":4000200},{"$f":"I352-J352","v":6000300},{"$f":"IF(H347>0,ROUND(H347*L348,0),0)","v":0},{"$f":"IF(K352>L352,0,L352-K352)","v":0}]
[null,null,1997,{"$f":"C353+1","v":1998}]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650},null,null,null,null,null,"F.Year",{"$f":"C353","v":1997},{"$f":"D353","v":1998}]
[0,40000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H356,A356:C360,3)","v":0.3},{"$f":"INDEX(D356:D360,MATCH(I356,C356:C360,0))","v":150000},{"$f":"INDEX(E356:E360,MATCH(I356,C356:C360,0))","v":20000},{"$f":"IF(H356>H360,VLOOKUP(H356,A356:F360,6),0)","v":0},{"$f":"VLOOKUP(H356,A356:G360,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B356,IF($E$3=\"Female\",B363,IF($E$3=\"Senior Citizen\",B370,B377)))","v":40000},0]
[{"$f":"B356+1","v":40001},60000,0.1,{"$f":"B356","v":40000},{"$f":"(B357-B356)*C357","v":2000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O356+1","v":40001},60000,0.1]
[{"$f":"B357+1","v":60001},150000,0.2,{"$f":"B357","v":60000},{"$f":"E357+(B358-B357)*C358","v":20000},0,0,{"$f":"IF(I356=C360,E359+ROUND((H356-J356),0)*I356,IF(I356=C359,E358+ROUND((H356-J356)*I356,0),IF(I356=C358,E357+ROUND((H356-J356)*I356,0),IF(I356=C357,E356+ROUND((H356-J356)*I356,0),E355+ROUND((H356-J356)*I356,0)))))","v":2975150},{"$f":"MIN(K360:L360)","v":0},{"$f":"ROUND(SUM(H355+I358)*M356,0)","v":0},{"$f":"H355+I358+J358","v":2812650},null,null,{"$f":"O357+1","v":60001},150000,0.2]
[{"$f":"B358+1","v":150001},null,0.3,{"$f":"B358","v":150000},{"$f":"IF(J356=0,0,E358)","v":20000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O358+1","v":150001},0,0.3]
["Surcharge Limit",null,null,null,null,null,null,0,{"$f":"IF(H356>H360,H356-H360,0)","v":10000500},{"$f":"IF(I360>0,ROUND(I360*I356,0),0)","v":3000150},{"$f":"I360-J360","v":7000350},{"$f":"IF(H355>0,ROUND(H355*L356,0),0)","v":0},{"$f":"IF(K360>L360,0,L360-K360)","v":0},{"$f":"O359+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H358,IF($E$3=\"Female\",H365,IF($E$3=\"Senior Citizen\",H372,H379)))","v":2975150}]
["Not defined",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650},null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I358,IF($E$3=\"Female\",I365,IF($E$3=\"Senior Citizen\",I372,I379)))","v":0}]
[0,40000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H363,A363:C367,3)","v":0.3},{"$f":"INDEX(D363:D367,MATCH(I363,C363:C367,0))","v":150000},{"$f":"INDEX(E363:E367,MATCH(I363,C363:C367,0))","v":20000},{"$f":"IF(H363>H367,VLOOKUP(H363,A363:F367,6),0)","v":0},{"$f":"VLOOKUP(H363,A363:G367,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J358,IF($E$3=\"Female\",J365,IF($E$3=\"Senior Citizen\",J372,J379)))","v":0}]
[{"$f":"B363+1","v":40001},60000,0.1,{"$f":"B363","v":40000},{"$f":"(B364-B363)*C364","v":2000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K358,IF($E$3=\"Female\",K365,IF($E$3=\"Senior Citizen\",K372,K379)))","v":2812650}]
[{"$f":"B364+1","v":60001},150000,0.2,{"$f":"B364","v":60000},{"$f":"E364+(B365-B364)*C365","v":20000},0,0,{"$f":"IF(I363=C367,E366+ROUND((H363-J363),0)*I363,IF(I363=C366,E365+ROUND((H363-J363)*I363,0),IF(I363=C365,E364+ROUND((H363-J363)*I363,0),IF(I363=C364,E363+ROUND((H363-J363)*I363,0),E362+ROUND((H363-J363)*I363,0)))))","v":2975150},{"$f":"MIN(K367:L367)","v":0},{"$f":"ROUND(SUM(H362+I365)*M363,0)","v":0},{"$f":"H362+I365+J365","v":2812650},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A355,IF($E$3=\"Female\",A362,IF($E$3=\"Senior Citizen\",A369,A376)))","v":"Not defined"}]
[{"$f":"B365+1","v":150001},null,0.3,{"$f":"B365","v":150000},{"$f":"IF(J363=0,0,E365)","v":20000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M360,IF($E$3=\"Female\",M367,IF($E$3=\"Senior Citizen\",M374,M381)))","v":0}]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H360","v":0},{"$f":"IF(H363>H367,H363-H367,0)","v":10000500},{"$f":"IF(I367>0,ROUND(I367*I363,0),0)","v":3000150},{"$f":"I367-J367","v":7000350},{"$f":"IF(H362>0,ROUND(H362*L363,0),0)","v":0},{"$f":"IF(K367>L367,0,L367-K367)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K358,IF($E$3=\"Female\",K365,IF($E$3=\"Senior Citizen\",K372,K379)))","v":2812650}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650}]
[0,40000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H370,A370:C374,3)","v":0.3},{"$f":"INDEX(D370:D374,MATCH(I370,C370:C374,0))","v":150000},{"$f":"INDEX(E370:E374,MATCH(I370,C370:C374,0))","v":20000},{"$f":"IF(H370>H374,VLOOKUP(H370,A370:F374,6),0)","v":0},{"$f":"VLOOKUP(H370,A370:G374,7)","v":0}]
[{"$f":"B370+1","v":40001},60000,0.1,{"$f":"B370","v":40000},{"$f":"(B371-B370)*C371","v":2000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B371+1","v":60001},150000,0.2,{"$f":"B371","v":60000},{"$f":"E371+(B372-B371)*C372","v":20000},0,0,{"$f":"IF(I370=C374,E373+ROUND((H370-J370),0)*I370,IF(I370=C373,E372+ROUND((H370-J370)*I370,0),IF(I370=C372,E371+ROUND((H370-J370)*I370,0),IF(I370=C371,E370+ROUND((H370-J370)*I370,0),E369+ROUND((H370-J370)*I370,0)))))","v":2975150},{"$f":"MIN(K374:L374)","v":0},{"$f":"ROUND(SUM(H369+I372)*M370,0)","v":0},{"$f":"H369+I372+J372","v":2812650}]
[{"$f":"B372+1","v":150001},null,0.3,{"$f":"B372","v":150000},{"$f":"IF(J370=0,0,E372)","v":20000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H367","v":0},{"$f":"IF(H370>H374,H370-H374,0)","v":10000500},{"$f":"IF(I374>0,ROUND(I374*I370,0),0)","v":3000150},{"$f":"I374-J374","v":7000350},{"$f":"IF(H369>0,ROUND(H369*L370,0),0)","v":0},{"$f":"IF(K374>L374,0,L374-K374)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650}]
[0,40000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H377,A377:C381,3)","v":0.3},{"$f":"INDEX(D377:D381,MATCH(I377,C377:C381,0))","v":150000},{"$f":"INDEX(E377:E381,MATCH(I377,C377:C381,0))","v":20000},{"$f":"IF(H377>H381,VLOOKUP(H377,A377:F381,6),0)","v":0},{"$f":"VLOOKUP(H377,A377:G381,7)","v":0}]
[{"$f":"B377+1","v":40001},60000,0.1,{"$f":"B377","v":40000},{"$f":"(B378-B377)*C378","v":2000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B378+1","v":60001},150000,0.2,{"$f":"B378","v":60000},{"$f":"E378+(B379-B378)*C379","v":20000},0,0,{"$f":"IF(I377=C381,E380+ROUND((H377-J377),0)*I377,IF(I377=C380,E379+ROUND((H377-J377)*I377,0),IF(I377=C379,E378+ROUND((H377-J377)*I377,0),IF(I377=C378,E377+ROUND((H377-J377)*I377,0),E376+ROUND((H377-J377)*I377,0)))))","v":2975150},{"$f":"MIN(K381:L381)","v":0},{"$f":"ROUND(SUM(H376+I379)*M377,0)","v":0},{"$f":"H376+I379+J379","v":2812650}]
[{"$f":"B379+1","v":150001},null,0.3,{"$f":"B379","v":150000},{"$f":"IF(J377=0,0,E379)","v":20000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H374","v":0},{"$f":"IF(H377>H381,H377-H381,0)","v":10000500},{"$f":"IF(I381>0,ROUND(I381*I377,0),0)","v":3000150},{"$f":"I381-J381","v":7000350},{"$f":"IF(H376>0,ROUND(H376*L377,0),0)","v":0},{"$f":"IF(K381>L381,0,L381-K381)","v":0}]
[null,null,1998,{"$f":"C382+1","v":1999}]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650},null,null,null,null,null,"F.Year",{"$f":"C382","v":1998},{"$f":"D382","v":1999}]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H385,A385:C389,3)","v":0.3},{"$f":"INDEX(D385:D389,MATCH(I385,C385:C389,0))","v":150000},{"$f":"INDEX(E385:E389,MATCH(I385,C385:C389,0))","v":19000},{"$f":"IF(H385>H389,VLOOKUP(H385,A385:F389,6),0)","v":0},{"$f":"VLOOKUP(H385,A385:G389,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B385,IF($E$3=\"Female\",B392,IF($E$3=\"Senior Citizen\",B399,B406)))","v":50000},0]
[{"$f":"B385+1","v":50001},60000,0.1,{"$f":"B385","v":50000},{"$f":"(B386-B385)*C386","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O385+1","v":50001},60000,0.1]
[{"$f":"B386+1","v":60001},150000,0.2,{"$f":"B386","v":60000},{"$f":"E386+(B387-B386)*C387","v":19000},0,0,{"$f":"IF(I385=C389,E388+ROUND((H385-J385),0)*I385,IF(I385=C388,E387+ROUND((H385-J385)*I385,0),IF(I385=C387,E386+ROUND((H385-J385)*I385,0),IF(I385=C386,E385+ROUND((H385-J385)*I385,0),E384+ROUND((H385-J385)*I385,0)))))","v":2974150},{"$f":"MIN(K389:L389)","v":0},{"$f":"ROUND(SUM(H384+I387)*M385,0)","v":0},{"$f":"H384+I387+J387","v":2812650},null,null,{"$f":"O386+1","v":60001},150000,0.2]
[{"$f":"B387+1","v":150001},null,0.3,{"$f":"B387","v":150000},{"$f":"IF(J385=0,0,E387)","v":19000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O387+1","v":150001},0,0.3]
["Surcharge Limit",null,null,null,null,null,null,0,{"$f":"IF(H385>H389,H385-H389,0)","v":10000500},{"$f":"IF(I389>0,ROUND(I389*I385,0),0)","v":3000150},{"$f":"I389-J389","v":7000350},{"$f":"IF(H384>0,ROUND(H384*L385,0),0)","v":0},{"$f":"IF(K389>L389,0,L389-K389)","v":0},{"$f":"O388+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H387,IF($E$3=\"Female\",H394,IF($E$3=\"Senior Citizen\",H401,H408)))","v":2974150}]
["Not defined",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650},null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I387,IF($E$3=\"Female\",I394,IF($E$3=\"Senior Citizen\",I401,I408)))","v":0}]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H392,A392:C396,3)","v":0.3},{"$f":"INDEX(D392:D396,MATCH(I392,C392:C396,0))","v":150000},{"$f":"INDEX(E392:E396,MATCH(I392,C392:C396,0))","v":19000},{"$f":"IF(H392>H396,VLOOKUP(H392,A392:F396,6),0)","v":0},{"$f":"VLOOKUP(H392,A392:G396,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J387,IF($E$3=\"Female\",J394,IF($E$3=\"Senior Citizen\",J401,J408)))","v":0}]
[{"$f":"B392+1","v":50001},60000,0.1,{"$f":"B392","v":50000},{"$f":"(B393-B392)*C393","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K387,IF($E$3=\"Female\",K394,IF($E$3=\"Senior Citizen\",K401,K408)))","v":2812650}]
[{"$f":"B393+1","v":60001},150000,0.2,{"$f":"B393","v":60000},{"$f":"E393+(B394-B393)*C394","v":19000},0,0,{"$f":"IF(I392=C396,E395+ROUND((H392-J392),0)*I392,IF(I392=C395,E394+ROUND((H392-J392)*I392,0),IF(I392=C394,E393+ROUND((H392-J392)*I392,0),IF(I392=C393,E392+ROUND((H392-J392)*I392,0),E391+ROUND((H392-J392)*I392,0)))))","v":2974150},{"$f":"MIN(K396:L396)","v":0},{"$f":"ROUND(SUM(H391+I394)*M392,0)","v":0},{"$f":"H391+I394+J394","v":2812650},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A384,IF($E$3=\"Female\",A391,IF($E$3=\"Senior Citizen\",A398,A405)))","v":"Not defined"}]
[{"$f":"B394+1","v":150001},null,0.3,{"$f":"B394","v":150000},{"$f":"IF(J392=0,0,E394)","v":19000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M389,IF($E$3=\"Female\",M396,IF($E$3=\"Senior Citizen\",M403,M410)))","v":0}]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H389","v":0},{"$f":"IF(H392>H396,H392-H396,0)","v":10000500},{"$f":"IF(I396>0,ROUND(I396*I392,0),0)","v":3000150},{"$f":"I396-J396","v":7000350},{"$f":"IF(H391>0,ROUND(H391*L392,0),0)","v":0},{"$f":"IF(K396>L396,0,L396-K396)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K387,IF($E$3=\"Female\",K394,IF($E$3=\"Senior Citizen\",K401,K408)))","v":2812650}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650}]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H399,A399:C403,3)","v":0.3},{"$f":"INDEX(D399:D403,MATCH(I399,C399:C403,0))","v":150000},{"$f":"INDEX(E399:E403,MATCH(I399,C399:C403,0))","v":19000},{"$f":"IF(H399>H403,VLOOKUP(H399,A399:F403,6),0)","v":0},{"$f":"VLOOKUP(H399,A399:G403,7)","v":0}]
[{"$f":"B399+1","v":50001},60000,0.1,{"$f":"B399","v":50000},{"$f":"(B400-B399)*C400","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B400+1","v":60001},150000,0.2,{"$f":"B400","v":60000},{"$f":"E400+(B401-B400)*C401","v":19000},0,0,{"$f":"IF(I399=C403,E402+ROUND((H399-J399),0)*I399,IF(I399=C402,E401+ROUND((H399-J399)*I399,0),IF(I399=C401,E400+ROUND((H399-J399)*I399,0),IF(I399=C400,E399+ROUND((H399-J399)*I399,0),E398+ROUND((H399-J399)*I399,0)))))","v":2974150},{"$f":"MIN(K403:L403)","v":0},{"$f":"ROUND(SUM(H398+I401)*M399,0)","v":0},{"$f":"H398+I401+J401","v":2812650}]
[{"$f":"B401+1","v":150001},null,0.3,{"$f":"B401","v":150000},{"$f":"IF(J399=0,0,E401)","v":19000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H396","v":0},{"$f":"IF(H399>H403,H399-H403,0)","v":10000500},{"$f":"IF(I403>0,ROUND(I403*I399,0),0)","v":3000150},{"$f":"I403-J403","v":7000350},{"$f":"IF(H398>0,ROUND(H398*L399,0),0)","v":0},{"$f":"IF(K403>L403,0,L403-K403)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650}]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H406,A406:C410,3)","v":0.3},{"$f":"INDEX(D406:D410,MATCH(I406,C406:C410,0))","v":150000},{"$f":"INDEX(E406:E410,MATCH(I406,C406:C410,0))","v":19000},{"$f":"IF(H406>H410,VLOOKUP(H406,A406:F410,6),0)","v":0},{"$f":"VLOOKUP(H406,A406:G410,7)","v":0}]
[{"$f":"B406+1","v":50001},60000,0.1,{"$f":"B406","v":50000},{"$f":"(B407-B406)*C407","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B407+1","v":60001},150000,0.2,{"$f":"B407","v":60000},{"$f":"E407+(B408-B407)*C408","v":19000},0,0,{"$f":"IF(I406=C410,E409+ROUND((H406-J406),0)*I406,IF(I406=C409,E408+ROUND((H406-J406)*I406,0),IF(I406=C408,E407+ROUND((H406-J406)*I406,0),IF(I406=C407,E406+ROUND((H406-J406)*I406,0),E405+ROUND((H406-J406)*I406,0)))))","v":2974150},{"$f":"MIN(K410:L410)","v":0},{"$f":"ROUND(SUM(H405+I408)*M406,0)","v":0},{"$f":"H405+I408+J408","v":2812650}]
[{"$f":"B408+1","v":150001},null,0.3,{"$f":"B408","v":150000},{"$f":"IF(J406=0,0,E408)","v":19000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H403","v":0},{"$f":"IF(H406>H410,H406-H410,0)","v":10000500},{"$f":"IF(I410>0,ROUND(I410*I406,0),0)","v":3000150},{"$f":"I410-J410","v":7000350},{"$f":"IF(H405>0,ROUND(H405*L406,0),0)","v":0},{"$f":"IF(K410>L410,0,L410-K410)","v":0}]
[null,null,1999,{"$f":"C411+1","v":2000}]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650},null,null,null,null,null,"F.Year",{"$f":"C411","v":1999},{"$f":"D411","v":2000}]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H414,A414:C418,3)","v":0.3},{"$f":"INDEX(D414:D418,MATCH(I414,C414:C418,0))","v":150000},{"$f":"INDEX(E414:E418,MATCH(I414,C414:C418,0))","v":19000},{"$f":"IF(H414>H418,VLOOKUP(H414,A414:F418,6),0)","v":0.1},{"$f":"VLOOKUP(H414,A414:G418,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B414,IF($E$3=\"Female\",B421,IF($E$3=\"Senior Citizen\",B428,B435)))","v":50000},0]
[{"$f":"B414+1","v":50001},60000,0.1,{"$f":"B414","v":50000},{"$f":"(B415-B414)*C415","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O414+1","v":50001},60000,0.1]
[{"$f":"B415+1","v":60001},150000,0.2,{"$f":"B415","v":60000},{"$f":"E415+(B416-B415)*C416","v":19000},0.1,0,{"$f":"IF(I414=C418,E417+ROUND((H414-J414),0)*I414,IF(I414=C417,E416+ROUND((H414-J414)*I414,0),IF(I414=C416,E415+ROUND((H414-J414)*I414,0),IF(I414=C415,E414+ROUND((H414-J414)*I414,0),E413+ROUND((H414-J414)*I414,0)))))","v":2974150},{"$f":"MIN(K418:L418)","v":281265},{"$f":"ROUND(SUM(H413+I416)*M414,0)","v":0},{"$f":"H413+I416+J416","v":3093915},null,null,{"$f":"O415+1","v":60001},150000,0.2]
[{"$f":"B416+1","v":150001},null,0.3,{"$f":"B416","v":150000},{"$f":"IF(J414=0,0,E416)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O416+1","v":150001},0,0.3]
["Surcharge Limit",null,null,60000,null,null,null,60000,{"$f":"IF(H414>H418,H414-H418,0)","v":9940500},{"$f":"IF(I418>0,ROUND(I418*I414,0),0)","v":2982150},{"$f":"I418-J418","v":6958350},{"$f":"IF(H413>0,ROUND(H413*L414,0),0)","v":281265},{"$f":"IF(K418>L418,0,L418-K418)","v":0},{"$f":"O417+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H416,IF($E$3=\"Female\",H423,IF($E$3=\"Senior Citizen\",H430,H437)))","v":2974150}]
["Not defined",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650},null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I416,IF($E$3=\"Female\",I423,IF($E$3=\"Senior Citizen\",I430,I437)))","v":281265}]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H421,A421:C425,3)","v":0.3},{"$f":"INDEX(D421:D425,MATCH(I421,C421:C425,0))","v":150000},{"$f":"INDEX(E421:E425,MATCH(I421,C421:C425,0))","v":19000},{"$f":"IF(H421>H425,VLOOKUP(H421,A421:F425,6),0)","v":0.1},{"$f":"VLOOKUP(H421,A421:G425,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J416,IF($E$3=\"Female\",J423,IF($E$3=\"Senior Citizen\",J430,J437)))","v":0}]
[{"$f":"B421+1","v":50001},60000,0.1,{"$f":"B421","v":50000},{"$f":"(B422-B421)*C422","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K416,IF($E$3=\"Female\",K423,IF($E$3=\"Senior Citizen\",K430,K437)))","v":3093915}]
[{"$f":"B422+1","v":60001},150000,0.2,{"$f":"B422","v":60000},{"$f":"E422+(B423-B422)*C423","v":19000},0.1,0,{"$f":"IF(I421=C425,E424+ROUND((H421-J421),0)*I421,IF(I421=C424,E423+ROUND((H421-J421)*I421,0),IF(I421=C423,E422+ROUND((H421-J421)*I421,0),IF(I421=C422,E421+ROUND((H421-J421)*I421,0),E420+ROUND((H421-J421)*I421,0)))))","v":2974150},{"$f":"MIN(K425:L425)","v":281265},{"$f":"ROUND(SUM(H420+I423)*M421,0)","v":0},{"$f":"H420+I423+J423","v":3093915},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A413,IF($E$3=\"Female\",A420,IF($E$3=\"Senior Citizen\",A427,A434)))","v":"Not defined"}]
[{"$f":"B423+1","v":150001},null,0.3,{"$f":"B423","v":150000},{"$f":"IF(J421=0,0,E423)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M418,IF($E$3=\"Female\",M425,IF($E$3=\"Senior Citizen\",M432,M439)))","v":0}]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H418","v":60000},{"$f":"IF(H421>H425,H421-H425,0)","v":9940500},{"$f":"IF(I425>0,ROUND(I425*I421,0),0)","v":2982150},{"$f":"I425-J425","v":6958350},{"$f":"IF(H420>0,ROUND(H420*L421,0),0)","v":281265},{"$f":"IF(K425>L425,0,L425-K425)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K416,IF($E$3=\"Female\",K423,IF($E$3=\"Senior Citizen\",K430,K437)))","v":3093915}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650}]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H428,A428:C432,3)","v":0.3},{"$f":"INDEX(D428:D432,MATCH(I428,C428:C432,0))","v":150000},{"$f":"INDEX(E428:E432,MATCH(I428,C428:C432,0))","v":19000},{"$f":"IF(H428>H432,VLOOKUP(H428,A428:F432,6),0)","v":0.1},{"$f":"VLOOKUP(H428,A428:G432,7)","v":0}]
[{"$f":"B428+1","v":50001},60000,0.1,{"$f":"B428","v":50000},{"$f":"(B429-B428)*C429","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B429+1","v":60001},150000,0.2,{"$f":"B429","v":60000},{"$f":"E429+(B430-B429)*C430","v":19000},0.1,0,{"$f":"IF(I428=C432,E431+ROUND((H428-J428),0)*I428,IF(I428=C431,E430+ROUND((H428-J428)*I428,0),IF(I428=C430,E429+ROUND((H428-J428)*I428,0),IF(I428=C429,E428+ROUND((H428-J428)*I428,0),E427+ROUND((H428-J428)*I428,0)))))","v":2974150},{"$f":"MIN(K432:L432)","v":281265},{"$f":"ROUND(SUM(H427+I430)*M428,0)","v":0},{"$f":"H427+I430+J430","v":3093915}]
[{"$f":"B430+1","v":150001},null,0.3,{"$f":"B430","v":150000},{"$f":"IF(J428=0,0,E430)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H425","v":60000},{"$f":"IF(H428>H432,H428-H432,0)","v":9940500},{"$f":"IF(I432>0,ROUND(I432*I428,0),0)","v":2982150},{"$f":"I432-J432","v":6958350},{"$f":"IF(H427>0,ROUND(H427*L428,0),0)","v":281265},{"$f":"IF(K432>L432,0,L432-K432)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650}]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H435,A435:C439,3)","v":0.3},{"$f":"INDEX(D435:D439,MATCH(I435,C435:C439,0))","v":150000},{"$f":"INDEX(E435:E439,MATCH(I435,C435:C439,0))","v":19000},{"$f":"IF(H435>H439,VLOOKUP(H435,A435:F439,6),0)","v":0.1},{"$f":"VLOOKUP(H435,A435:G439,7)","v":0}]
[{"$f":"B435+1","v":50001},60000,0.1,{"$f":"B435","v":50000},{"$f":"(B436-B435)*C436","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B436+1","v":60001},150000,0.2,{"$f":"B436","v":60000},{"$f":"E436+(B437-B436)*C437","v":19000},0.1,0,{"$f":"IF(I435=C439,E438+ROUND((H435-J435),0)*I435,IF(I435=C438,E437+ROUND((H435-J435)*I435,0),IF(I435=C437,E436+ROUND((H435-J435)*I435,0),IF(I435=C436,E435+ROUND((H435-J435)*I435,0),E434+ROUND((H435-J435)*I435,0)))))","v":2974150},{"$f":"MIN(K439:L439)","v":281265},{"$f":"ROUND(SUM(H434+I437)*M435,0)","v":0},{"$f":"H434+I437+J437","v":3093915}]
[{"$f":"B437+1","v":150001},null,0.3,{"$f":"B437","v":150000},{"$f":"IF(J435=0,0,E437)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H432","v":60000},{"$f":"IF(H435>H439,H435-H439,0)","v":9940500},{"$f":"IF(I439>0,ROUND(I439*I435,0),0)","v":2982150},{"$f":"I439-J439","v":6958350},{"$f":"IF(H434>0,ROUND(H434*L435,0),0)","v":281265},{"$f":"IF(K439>L439,0,L439-K439)","v":0}]
[null,null,2000,{"$f":"C440+1","v":2001}]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650},null,null,null,null,null,"F.Year",{"$f":"C440","v":2000},{"$f":"D440","v":2001}]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H443,A443:C447,3)","v":0.3},{"$f":"INDEX(D443:D447,MATCH(I443,C443:C447,0))","v":150000},{"$f":"INDEX(E443:E447,MATCH(I443,C443:C447,0))","v":19000},{"$f":"IF(H443>H447,VLOOKUP(H443,A443:F447,6),0)","v":0.17},{"$f":"VLOOKUP(H443,A443:G447,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B443,IF($E$3=\"Female\",B450,IF($E$3=\"Senior Citizen\",B457,B464)))","v":50000},0]
[{"$f":"B443+1","v":50001},60000,0.1,{"$f":"B443","v":50000},{"$f":"(B444-B443)*C444","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O443+1","v":50001},60000,0.1]
[{"$f":"B444+1","v":60001},150000,0.2,{"$f":"B444","v":60000},{"$f":"E444+(B445-B444)*C445","v":19000},0.12,0,{"$f":"IF(I443=C447,E446+ROUND((H443-J443),0)*I443,IF(I443=C446,E445+ROUND((H443-J443)*I443,0),IF(I443=C445,E444+ROUND((H443-J443)*I443,0),IF(I443=C444,E443+ROUND((H443-J443)*I443,0),E442+ROUND((H443-J443)*I443,0)))))","v":2974150},{"$f":"MIN(K447:L447)","v":478151},{"$f":"ROUND(SUM(H442+I445)*M443,0)","v":0},{"$f":"H442+I445+J445","v":3290801},null,null,{"$f":"O444+1","v":60001},150000,0.2]
[{"$f":"B445+1","v":150001},null,0.3,{"$f":"B445","v":150000},{"$f":"IF(J443=0,0,E445)","v":19000},0.17,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O445+1","v":150001},0,0.3]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"IF(H443>150000,150000,60000)","v":150000},{"$f":"IF(H443>H447,H443-H447,0)","v":9850500},{"$f":"IF(I447>0,ROUND(I447*I443,0),0)","v":2955150},{"$f":"I447-J447","v":6895350},{"$f":"IF(H442>0,ROUND(H442*L443,0),0)","v":478151},{"$f":"IF(K447>L447,0,L447-K447)","v":0},{"$f":"O446+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H445,IF($E$3=\"Female\",H452,IF($E$3=\"Senior Citizen\",H459,H466)))","v":2974150}]
["(below 65 years)",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650},null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I445,IF($E$3=\"Female\",I452,IF($E$3=\"Senior Citizen\",I459,I466)))","v":478151}]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H450,A450:C454,3)","v":0.3},{"$f":"INDEX(D450:D454,MATCH(I450,C450:C454,0))","v":150000},{"$f":"INDEX(E450:E454,MATCH(I450,C450:C454,0))","v":19000},{"$f":"IF(H450>H454,VLOOKUP(H450,A450:F454,6),0)","v":0.17},{"$f":"VLOOKUP(H450,A450:G454,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J445,IF($E$3=\"Female\",J452,IF($E$3=\"Senior Citizen\",J459,J466)))","v":0}]
[{"$f":"B450+1","v":50001},60000,0.1,{"$f":"B450","v":50000},{"$f":"(B451-B450)*C451","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K445,IF($E$3=\"Female\",K452,IF($E$3=\"Senior Citizen\",K459,K466)))","v":3290801}]
[{"$f":"B451+1","v":60001},150000,0.2,{"$f":"B451","v":60000},{"$f":"E451+(B452-B451)*C452","v":19000},0.12,0,{"$f":"IF(I450=C454,E453+ROUND((H450-J450),0)*I450,IF(I450=C453,E452+ROUND((H450-J450)*I450,0),IF(I450=C452,E451+ROUND((H450-J450)*I450,0),IF(I450=C451,E450+ROUND((H450-J450)*I450,0),E449+ROUND((H450-J450)*I450,0)))))","v":2974150},{"$f":"MIN(K454:L454)","v":478151},{"$f":"ROUND(SUM(H449+I452)*M450,0)","v":0},{"$f":"H449+I452+J452","v":3290801},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A442,IF($E$3=\"Female\",A449,IF($E$3=\"Senior Citizen\",A456,A463)))","v":"(below 65 years)"}]
[{"$f":"B452+1","v":150001},null,0.3,{"$f":"B452","v":150000},{"$f":"IF(J450=0,0,E452)","v":19000},0.17,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M447,IF($E$3=\"Female\",M454,IF($E$3=\"Senior Citizen\",M461,M468)))","v":0}]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"IF(H450>150000,150000,60000)","v":150000},{"$f":"IF(H450>H454,H450-H454,0)","v":9850500},{"$f":"IF(I454>0,ROUND(I454*I450,0),0)","v":2955150},{"$f":"I454-J454","v":6895350},{"$f":"IF(H449>0,ROUND(H449*L450,0),0)","v":478151},{"$f":"IF(K454>L454,0,L454-K454)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K445,IF($E$3=\"Female\",K452,IF($E$3=\"Senior Citizen\",K459,K466)))","v":3290801}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 65 years)",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650}]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H457,A457:C461,3)","v":0.3},{"$f":"INDEX(D457:D461,MATCH(I457,C457:C461,0))","v":150000},{"$f":"INDEX(E457:E461,MATCH(I457,C457:C461,0))","v":19000},{"$f":"IF(H457>H461,VLOOKUP(H457,A457:F461,6),0)","v":0.17},{"$f":"VLOOKUP(H457,A457:G461,7)","v":0}]
[{"$f":"B457+1","v":50001},60000,0.1,{"$f":"B457","v":50000},{"$f":"(B458-B457)*C458","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B458+1","v":60001},150000,0.2,{"$f":"B458","v":60000},{"$f":"E458+(B459-B458)*C459","v":19000},0.12,0,{"$f":"IF(I457=C461,E460+ROUND((H457-J457),0)*I457,IF(I457=C460,E459+ROUND((H457-J457)*I457,0),IF(I457=C459,E458+ROUND((H457-J457)*I457,0),IF(I457=C458,E457+ROUND((H457-J457)*I457,0),E456+ROUND((H457-J457)*I457,0)))))","v":2974150},{"$f":"MIN(K461:L461)","v":478151},{"$f":"ROUND(SUM(H456+I459)*M457,0)","v":0},{"$f":"H456+I459+J459","v":3290801}]
[{"$f":"B459+1","v":150001},null,0.3,{"$f":"B459","v":150000},{"$f":"IF(J457=0,0,E459)","v":19000},0.17,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"IF(H457>150000,150000,60000)","v":150000},{"$f":"IF(H457>H461,H457-H461,0)","v":9850500},{"$f":"IF(I461>0,ROUND(I461*I457,0),0)","v":2955150},{"$f":"I461-J461","v":6895350},{"$f":"IF(H456>0,ROUND(H456*L457,0),0)","v":478151},{"$f":"IF(K461>L461,0,L461-K461)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650}]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H464,A464:C468,3)","v":0.3},{"$f":"INDEX(D464:D468,MATCH(I464,C464:C468,0))","v":150000},{"$f":"INDEX(E464:E468,MATCH(I464,C464:C468,0))","v":19000},{"$f":"IF(H464>H468,VLOOKUP(H464,A464:F468,6),0)","v":0.17},{"$f":"VLOOKUP(H464,A464:G468,7)","v":0}]
[{"$f":"B464+1","v":50001},60000,0.1,{"$f":"B464","v":50000},{"$f":"(B465-B464)*C465","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B465+1","v":60001},150000,0.2,{"$f":"B465","v":60000},{"$f":"E465+(B466-B465)*C466","v":19000},0.12,0,{"$f":"IF(I464=C468,E467+ROUND((H464-J464),0)*I464,IF(I464=C467,E466+ROUND((H464-J464)*I464,0),IF(I464=C466,E465+ROUND((H464-J464)*I464,0),IF(I464=C465,E464+ROUND((H464-J464)*I464,0),E463+ROUND((H464-J464)*I464,0)))))","v":2974150},{"$f":"MIN(K468:L468)","v":478151},{"$f":"ROUND(SUM(H463+I466)*M464,0)","v":0},{"$f":"H463+I466+J466","v":3290801}]
[{"$f":"B466+1","v":150001},null,0.3,{"$f":"B466","v":150000},{"$f":"IF(J464=0,0,E466)","v":19000},0.17,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"IF(H464>150000,150000,60000)","v":150000},{"$f":"IF(H464>H468,H464-H468,0)","v":9850500},{"$f":"IF(I468>0,ROUND(I468*I464,0),0)","v":2955150},{"$f":"I468-J468","v":6895350},{"$f":"IF(H463>0,ROUND(H463*L464,0),0)","v":478151},{"$f":"IF(K468>L468,0,L468-K468)","v":0}]
[null,null,2001,{"$f":"C469+1","v":2002}]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650},null,null,null,null,null,"F.Year",{"$f":"C469","v":2001},{"$f":"D469","v":2002}]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H472,A472:C476,3)","v":0.3},{"$f":"INDEX(D472:D476,MATCH(I472,C472:C476,0))","v":150000},{"$f":"INDEX(E472:E476,MATCH(I472,C472:C476,0))","v":19000},{"$f":"IF(H472>H476,VLOOKUP(H472,A472:F476,6),0)","v":0.02},{"$f":"VLOOKUP(H472,A472:G476,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B472,IF($E$3=\"Female\",B479,IF($E$3=\"Senior Citizen\",B486,B493)))","v":50000},0]
[{"$f":"B472+1","v":50001},60000,0.1,{"$f":"B472","v":50000},{"$f":"(B473-B472)*C473","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O472+1","v":50001},60000,0.1]
[{"$f":"B473+1","v":60001},150000,0.2,{"$f":"B473","v":60000},{"$f":"E473+(B474-B473)*C474","v":19000},0.02,0,{"$f":"IF(I472=C476,E475+ROUND((H472-J472),0)*I472,IF(I472=C475,E474+ROUND((H472-J472)*I472,0),IF(I472=C474,E473+ROUND((H472-J472)*I472,0),IF(I472=C473,E472+ROUND((H472-J472)*I472,0),E471+ROUND((H472-J472)*I472,0)))))","v":2974150},{"$f":"MIN(K476:L476)","v":56253},{"$f":"ROUND(SUM(H471+I474)*M472,0)","v":0},{"$f":"H471+I474+J474","v":2868903},null,null,{"$f":"O473+1","v":60001},150000,0.2]
[{"$f":"B474+1","v":150001},null,0.3,{"$f":"B474","v":150000},{"$f":"IF(J472=0,0,E474)","v":19000},0.02,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O474+1","v":150001},0,0.3]
["Surcharge Limit",null,null,60000,null,null,null,60000,{"$f":"IF(H472>H476,H472-H476,0)","v":9940500},{"$f":"IF(I476>0,ROUND(I476*I472,0),0)","v":2982150},{"$f":"I476-J476","v":6958350},{"$f":"IF(H471>0,ROUND(H471*L472,0),0)","v":56253},{"$f":"IF(K476>L476,0,L476-K476)","v":0},{"$f":"O475+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H474,IF($E$3=\"Female\",H481,IF($E$3=\"Senior Citizen\",H488,H495)))","v":2974150}]
["(below 65 years)",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650},null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I474,IF($E$3=\"Female\",I481,IF($E$3=\"Senior Citizen\",I488,I495)))","v":56253}]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H479,A479:C483,3)","v":0.3},{"$f":"INDEX(D479:D483,MATCH(I479,C479:C483,0))","v":150000},{"$f":"INDEX(E479:E483,MATCH(I479,C479:C483,0))","v":19000},{"$f":"IF(H479>H483,VLOOKUP(H479,A479:F483,6),0)","v":0.02},{"$f":"VLOOKUP(H479,A479:G483,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J474,IF($E$3=\"Female\",J481,IF($E$3=\"Senior Citizen\",J488,J495)))","v":0}]
[{"$f":"B479+1","v":50001},60000,0.1,{"$f":"B479","v":50000},{"$f":"(B480-B479)*C480","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K474,IF($E$3=\"Female\",K481,IF($E$3=\"Senior Citizen\",K488,K495)))","v":2868903}]
[{"$f":"B480+1","v":60001},150000,0.2,{"$f":"B480","v":60000},{"$f":"E480+(B481-B480)*C481","v":19000},0.02,0,{"$f":"IF(I479=C483,E482+ROUND((H479-J479),0)*I479,IF(I479=C482,E481+ROUND((H479-J479)*I479,0),IF(I479=C481,E480+ROUND((H479-J479)*I479,0),IF(I479=C480,E479+ROUND((H479-J479)*I479,0),E478+ROUND((H479-J479)*I479,0)))))","v":2974150},{"$f":"MIN(K483:L483)","v":56253},{"$f":"ROUND(SUM(H478+I481)*M479,0)","v":0},{"$f":"H478+I481+J481","v":2868903},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A471,IF($E$3=\"Female\",A478,IF($E$3=\"Senior Citizen\",A485,A492)))","v":"(below 65 years)"}]
[{"$f":"B481+1","v":150001},null,0.3,{"$f":"B481","v":150000},{"$f":"IF(J479=0,0,E481)","v":19000},0.02,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M476,IF($E$3=\"Female\",M483,IF($E$3=\"Senior Citizen\",M490,M497)))","v":0}]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H476","v":60000},{"$f":"IF(H479>H483,H479-H483,0)","v":9940500},{"$f":"IF(I483>0,ROUND(I483*I479,0),0)","v":2982150},{"$f":"I483-J483","v":6958350},{"$f":"IF(H478>0,ROUND(H478*L479,0),0)","v":56253},{"$f":"IF(K483>L483,0,L483-K483)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K474,IF($E$3=\"Female\",K481,IF($E$3=\"Senior Citizen\",K488,K495)))","v":2868903}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 65 years)",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650}]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H486,A486:C490,3)","v":0.3},{"$f":"INDEX(D486:D490,MATCH(I486,C486:C490,0))","v":150000},{"$f":"INDEX(E486:E490,MATCH(I486,C486:C490,0))","v":19000},{"$f":"IF(H486>H490,VLOOKUP(H486,A486:F490,6),0)","v":0.1},{"$f":"VLOOKUP(H486,A486:G490,7)","v":0}]
[{"$f":"B486+1","v":50001},60000,0.1,{"$f":"B486","v":50000},{"$f":"(B487-B486)*C487","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B487+1","v":60001},150000,0.2,{"$f":"B487","v":60000},{"$f":"E487+(B488-B487)*C488","v":19000},0.1,0,{"$f":"IF(I486=C490,E489+ROUND((H486-J486),0)*I486,IF(I486=C489,E488+ROUND((H486-J486)*I486,0),IF(I486=C488,E487+ROUND((H486-J486)*I486,0),IF(I486=C487,E486+ROUND((H486-J486)*I486,0),E485+ROUND((H486-J486)*I486,0)))))","v":2974150},{"$f":"MIN(K490:L490)","v":281265},{"$f":"ROUND(SUM(H485+I488)*M486,0)","v":0},{"$f":"H485+I488+J488","v":3093915}]
[{"$f":"B488+1","v":150001},null,0.3,{"$f":"B488","v":150000},{"$f":"IF(J486=0,0,E488)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H483","v":60000},{"$f":"IF(H486>H490,H486-H490,0)","v":9940500},{"$f":"IF(I490>0,ROUND(I490*I486,0),0)","v":2982150},{"$f":"I490-J490","v":6958350},{"$f":"IF(H485>0,ROUND(H485*L486,0),0)","v":281265},{"$f":"IF(K490>L490,0,L490-K490)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650}]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H493,A493:C497,3)","v":0.3},{"$f":"INDEX(D493:D497,MATCH(I493,C493:C497,0))","v":150000},{"$f":"INDEX(E493:E497,MATCH(I493,C493:C497,0))","v":19000},{"$f":"IF(H493>H497,VLOOKUP(H493,A493:F497,6),0)","v":0.02},{"$f":"VLOOKUP(H493,A493:G497,7)","v":0}]
[{"$f":"B493+1","v":50001},60000,0.1,{"$f":"B493","v":50000},{"$f":"(B494-B493)*C494","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B494+1","v":60001},150000,0.2,{"$f":"B494","v":60000},{"$f":"E494+(B495-B494)*C495","v":19000},0.02,0,{"$f":"IF(I493=C497,E496+ROUND((H493-J493),0)*I493,IF(I493=C496,E495+ROUND((H493-J493)*I493,0),IF(I493=C495,E494+ROUND((H493-J493)*I493,0),IF(I493=C494,E493+ROUND((H493-J493)*I493,0),E492+ROUND((H493-J493)*I493,0)))))","v":2974150},{"$f":"MIN(K497:L497)","v":56253},{"$f":"ROUND(SUM(H492+I495)*M493,0)","v":0},{"$f":"H492+I495+J495","v":2868903}]
[{"$f":"B495+1","v":150001},null,0.3,{"$f":"B495","v":150000},{"$f":"IF(J493=0,0,E495)","v":19000},0.02,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H490","v":60000},{"$f":"IF(H493>H497,H493-H497,0)","v":9940500},{"$f":"IF(I497>0,ROUND(I497*I493,0),0)","v":2982150},{"$f":"I497-J497","v":6958350},{"$f":"IF(H492>0,ROUND(H492*L493,0),0)","v":56253},{"$f":"IF(K497>L497,0,L497-K497)","v":0}]
[null,null,2002,{"$f":"C498+1","v":2003}]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650},null,null,null,null,null,"F.Year",{"$f":"C498","v":2002},{"$f":"D498","v":2003}]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H501,A501:C505,3)","v":0.3},{"$f":"INDEX(D501:D505,MATCH(I501,C501:C505,0))","v":150000},{"$f":"INDEX(E501:E505,MATCH(I501,C501:C505,0))","v":19000},{"$f":"IF(H501>H505,VLOOKUP(H501,A501:F505,6),0)","v":0.05},{"$f":"VLOOKUP(H501,A501:G505,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B501,IF($E$3=\"Female\",B508,IF($E$3=\"Senior Citizen\",B515,B522)))","v":50000},0]
[{"$f":"B501+1","v":50001},60000,0.1,{"$f":"B501","v":50000},{"$f":"(B502-B501)*C502","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O501+1","v":50001},60000,0.1]
[{"$f":"B502+1","v":60001},150000,0.2,{"$f":"B502","v":60000},{"$f":"E502+(B503-B502)*C503","v":19000},0.05,0,{"$f":"IF(I501=C505,E504+ROUND((H501-J501),0)*I501,IF(I501=C504,E503+ROUND((H501-J501)*I501,0),IF(I501=C503,E502+ROUND((H501-J501)*I501,0),IF(I501=C502,E501+ROUND((H501-J501)*I501,0),E500+ROUND((H501-J501)*I501,0)))))","v":2974150},{"$f":"MIN(K505:L505)","v":140633},{"$f":"ROUND(SUM(H500+I503)*M501,0)","v":0},{"$f":"H500+I503+J503","v":2953283},null,null,{"$f":"O502+1","v":60001},150000,0.2]
[{"$f":"B503+1","v":150001},null,0.3,{"$f":"B503","v":150000},{"$f":"IF(J501=0,0,E503)","v":19000},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O503+1","v":150001},0,0.3]
["Surcharge Limit",null,null,60000,null,null,null,60000,{"$f":"IF(H501>H505,H501-H505,0)","v":9940500},{"$f":"IF(I505>0,ROUND(I505*I501,0),0)","v":2982150},{"$f":"I505-J505","v":6958350},{"$f":"IF(H500>0,ROUND(H500*L501,0),0)","v":140633},{"$f":"IF(K505>L505,0,L505-K505)","v":0},{"$f":"O504+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H503,IF($E$3=\"Female\",H510,IF($E$3=\"Senior Citizen\",H517,H524)))","v":2974150}]
["(below 65 years)",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650},null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I503,IF($E$3=\"Female\",I510,IF($E$3=\"Senior Citizen\",I517,I524)))","v":140633}]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H508,A508:C512,3)","v":0.3},{"$f":"INDEX(D508:D512,MATCH(I508,C508:C512,0))","v":150000},{"$f":"INDEX(E508:E512,MATCH(I508,C508:C512,0))","v":19000},{"$f":"IF(H508>H512,VLOOKUP(H508,A508:F512,6),0)","v":0.05},{"$f":"VLOOKUP(H508,A508:G512,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J503,IF($E$3=\"Female\",J510,IF($E$3=\"Senior Citizen\",J517,J524)))","v":0}]
[{"$f":"B508+1","v":50001},60000,0.1,{"$f":"B508","v":50000},{"$f":"(B509-B508)*C509","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K503,IF($E$3=\"Female\",K510,IF($E$3=\"Senior Citizen\",K517,K524)))","v":2953283}]
[{"$f":"B509+1","v":60001},150000,0.2,{"$f":"B509","v":60000},{"$f":"E509+(B510-B509)*C510","v":19000},0.05,0,{"$f":"IF(I508=C512,E511+ROUND((H508-J508),0)*I508,IF(I508=C511,E510+ROUND((H508-J508)*I508,0),IF(I508=C510,E509+ROUND((H508-J508)*I508,0),IF(I508=C509,E508+ROUND((H508-J508)*I508,0),E507+ROUND((H508-J508)*I508,0)))))","v":2974150},{"$f":"MIN(K512:L512)","v":140633},{"$f":"ROUND(SUM(H507+I510)*M508,0)","v":0},{"$f":"H507+I510+J510","v":2953283},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A500,IF($E$3=\"Female\",A507,IF($E$3=\"Senior Citizen\",A514,A521)))","v":"(below 65 years)"}]
[{"$f":"B510+1","v":150001},null,0.3,{"$f":"B510","v":150000},{"$f":"IF(J508=0,0,E510)","v":19000},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M505,IF($E$3=\"Female\",M512,IF($E$3=\"Senior Citizen\",M519,M526)))","v":0}]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H505","v":60000},{"$f":"IF(H508>H512,H508-H512,0)","v":9940500},{"$f":"IF(I512>0,ROUND(I512*I508,0),0)","v":2982150},{"$f":"I512-J512","v":6958350},{"$f":"IF(H507>0,ROUND(H507*L508,0),0)","v":140633},{"$f":"IF(K512>L512,0,L512-K512)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K503,IF($E$3=\"Female\",K510,IF($E$3=\"Senior Citizen\",K517,K524)))","v":2953283}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 65 years)",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650}]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H515,A515:C519,3)","v":0.3},{"$f":"INDEX(D515:D519,MATCH(I515,C515:C519,0))","v":150000},{"$f":"INDEX(E515:E519,MATCH(I515,C515:C519,0))","v":19000},{"$f":"IF(H515>H519,VLOOKUP(H515,A515:F519,6),0)","v":0.05},{"$f":"VLOOKUP(H515,A515:G519,7)","v":0}]
[{"$f":"B515+1","v":50001},60000,0.1,{"$f":"B515","v":50000},{"$f":"(B516-B515)*C516","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B516+1","v":60001},150000,0.2,{"$f":"B516","v":60000},{"$f":"E516+(B517-B516)*C517","v":19000},0.05,0,{"$f":"IF(I515=C519,E518+ROUND((H515-J515),0)*I515,IF(I515=C518,E517+ROUND((H515-J515)*I515,0),IF(I515=C517,E516+ROUND((H515-J515)*I515,0),IF(I515=C516,E515+ROUND((H515-J515)*I515,0),E514+ROUND((H515-J515)*I515,0)))))","v":2974150},{"$f":"MIN(K519:L519)","v":140633},{"$f":"ROUND(SUM(H514+I517)*M515,0)","v":0},{"$f":"H514+I517+J517","v":2953283}]
[{"$f":"B517+1","v":150001},null,0.3,{"$f":"B517","v":150000},{"$f":"IF(J515=0,0,E517)","v":19000},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H512","v":60000},{"$f":"IF(H515>H519,H515-H519,0)","v":9940500},{"$f":"IF(I519>0,ROUND(I519*I515,0),0)","v":2982150},{"$f":"I519-J519","v":6958350},{"$f":"IF(H514>0,ROUND(H514*L515,0),0)","v":140633},{"$f":"IF(K519>L519,0,L519-K519)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650}]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H522,A522:C526,3)","v":0.3},{"$f":"INDEX(D522:D526,MATCH(I522,C522:C526,0))","v":150000},{"$f":"INDEX(E522:E526,MATCH(I522,C522:C526,0))","v":19000},{"$f":"IF(H522>H526,VLOOKUP(H522,A522:F526,6),0)","v":0.05},{"$f":"VLOOKUP(H522,A522:G526,7)","v":0}]
[{"$f":"B522+1","v":50001},60000,0.1,{"$f":"B522","v":50000},{"$f":"(B523-B522)*C523","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B523+1","v":60001},150000,0.2,{"$f":"B523","v":60000},{"$f":"E523+(B524-B523)*C524","v":19000},0.05,0,{"$f":"IF(I522=C526,E525+ROUND((H522-J522),0)*I522,IF(I522=C525,E524+ROUND((H522-J522)*I522,0),IF(I522=C524,E523+ROUND((H522-J522)*I522,0),IF(I522=C523,E522+ROUND((H522-J522)*I522,0),E521+ROUND((H522-J522)*I522,0)))))","v":2974150},{"$f":"MIN(K526:L526)","v":140633},{"$f":"ROUND(SUM(H521+I524)*M522,0)","v":0},{"$f":"H521+I524+J524","v":2953283}]
[{"$f":"B524+1","v":150001},null,0.3,{"$f":"B524","v":150000},{"$f":"IF(J522=0,0,E524)","v":19000},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H519","v":60000},{"$f":"IF(H522>H526,H522-H526,0)","v":9940500},{"$f":"IF(I526>0,ROUND(I526*I522,0),0)","v":2982150},{"$f":"I526-J526","v":6958350},{"$f":"IF(H521>0,ROUND(H521*L522,0),0)","v":140633},{"$f":"IF(K526>L526,0,L526-K526)","v":0}]
[null,null,2003,{"$f":"C527+1","v":2004}]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650},null,null,null,null,null,"F.Year",{"$f":"C527","v":2003},{"$f":"D527","v":2004}]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H530,A530:C534,3)","v":0.3},{"$f":"INDEX(D530:D534,MATCH(I530,C530:C534,0))","v":150000},{"$f":"INDEX(E530:E534,MATCH(I530,C530:C534,0))","v":19000},{"$f":"IF(H530>H534,VLOOKUP(H530,A530:F534,6),0)","v":0.1},{"$f":"VLOOKUP(H530,A530:G534,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B530,IF($E$3=\"Female\",B537,IF($E$3=\"Senior Citizen\",B544,B551)))","v":50000},0]
[{"$f":"B530+1","v":50001},60000,0.1,{"$f":"B530","v":50000},{"$f":"(B531-B530)*C531","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O530+1","v":50001},60000,0.1]
[{"$f":"B531+1","v":60001},150000,0.2,{"$f":"B531","v":60000},{"$f":"E531+(B532-B531)*C532","v":19000},0.1,0,{"$f":"IF(I530=C534,E533+ROUND((H530-J530),0)*I530,IF(I530=C533,E532+ROUND((H530-J530)*I530,0),IF(I530=C532,E531+ROUND((H530-J530)*I530,0),IF(I530=C531,E530+ROUND((H530-J530)*I530,0),E529+ROUND((H530-J530)*I530,0)))))","v":2974150},{"$f":"MIN(K534:L534)","v":281265},{"$f":"ROUND(SUM(H529+I532)*M530,0)","v":0},{"$f":"H529+I532+J532","v":3093915},null,null,{"$f":"O531+1","v":60001},150000,0.2]
[{"$f":"B532+1","v":150001},null,0.3,{"$f":"B532","v":150000},{"$f":"IF(J530=0,0,E532)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O532+1","v":150001},0,0.3]
["Surcharge Limit",null,null,850000,null,null,null,850000,{"$f":"IF(H530>H534,H530-H534,0)","v":9150500},{"$f":"IF(I534>0,ROUND(I534*I530,0),0)","v":2745150},{"$f":"I534-J534","v":6405350},{"$f":"IF(H529>0,ROUND(H529*L530,0),0)","v":281265},{"$f":"IF(K534>L534,0,L534-K534)","v":0},{"$f":"O533+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H532,IF($E$3=\"Female\",H539,IF($E$3=\"Senior Citizen\",H546,H553)))","v":2974150}]
["(below 65 years)",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650},null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I532,IF($E$3=\"Female\",I539,IF($E$3=\"Senior Citizen\",I546,I553)))","v":281265}]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H537,A537:C541,3)","v":0.3},{"$f":"INDEX(D537:D541,MATCH(I537,C537:C541,0))","v":150000},{"$f":"INDEX(E537:E541,MATCH(I537,C537:C541,0))","v":19000},{"$f":"IF(H537>H541,VLOOKUP(H537,A537:F541,6),0)","v":0.1},{"$f":"VLOOKUP(H537,A537:G541,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J532,IF($E$3=\"Female\",J539,IF($E$3=\"Senior Citizen\",J546,J553)))","v":0}]
[{"$f":"B537+1","v":50001},60000,0.1,{"$f":"B537","v":50000},{"$f":"(B538-B537)*C538","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K532,IF($E$3=\"Female\",K539,IF($E$3=\"Senior Citizen\",K546,K553)))","v":3093915}]
[{"$f":"B538+1","v":60001},150000,0.2,{"$f":"B538","v":60000},{"$f":"E538+(B539-B538)*C539","v":19000},0.1,0,{"$f":"IF(I537=C541,E540+ROUND((H537-J537),0)*I537,IF(I537=C540,E539+ROUND((H537-J537)*I537,0),IF(I537=C539,E538+ROUND((H537-J537)*I537,0),IF(I537=C538,E537+ROUND((H537-J537)*I537,0),E536+ROUND((H537-J537)*I537,0)))))","v":2974150},{"$f":"MIN(K541:L541)","v":281265},{"$f":"ROUND(SUM(H536+I539)*M537,0)","v":0},{"$f":"H536+I539+J539","v":3093915},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A529,IF($E$3=\"Female\",A536,IF($E$3=\"Senior Citizen\",A543,A550)))","v":"(below 65 years)"}]
[{"$f":"B539+1","v":150001},null,0.3,{"$f":"B539","v":150000},{"$f":"IF(J537=0,0,E539)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M534,IF($E$3=\"Female\",M541,IF($E$3=\"Senior Citizen\",M548,M555)))","v":0}]
["Surcharge Limit",null,null,850000,null,null,null,{"$f":"H534","v":850000},{"$f":"IF(H537>H541,H537-H541,0)","v":9150500},{"$f":"IF(I541>0,ROUND(I541*I537,0),0)","v":2745150},{"$f":"I541-J541","v":6405350},{"$f":"IF(H536>0,ROUND(H536*L537,0),0)","v":281265},{"$f":"IF(K541>L541,0,L541-K541)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K532,IF($E$3=\"Female\",K539,IF($E$3=\"Senior Citizen\",K546,K553)))","v":3093915}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 65 years)",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650}]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H544,A544:C548,3)","v":0.3},{"$f":"INDEX(D544:D548,MATCH(I544,C544:C548,0))","v":150000},{"$f":"INDEX(E544:E548,MATCH(I544,C544:C548,0))","v":19000},{"$f":"IF(H544>H548,VLOOKUP(H544,A544:F548,6),0)","v":0.1},{"$f":"VLOOKUP(H544,A544:G548,7)","v":0}]
[{"$f":"B544+1","v":50001},60000,0.1,{"$f":"B544","v":50000},{"$f":"(B545-B544)*C545","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B545+1","v":60001},150000,0.2,{"$f":"B545","v":60000},{"$f":"E545+(B546-B545)*C546","v":19000},0.1,0,{"$f":"IF(I544=C548,E547+ROUND((H544-J544),0)*I544,IF(I544=C547,E546+ROUND((H544-J544)*I544,0),IF(I544=C546,E545+ROUND((H544-J544)*I544,0),IF(I544=C545,E544+ROUND((H544-J544)*I544,0),E543+ROUND((H544-J544)*I544,0)))))","v":2974150},{"$f":"MIN(K548:L548)","v":281265},{"$f":"ROUND(SUM(H543+I546)*M544,0)","v":0},{"$f":"H543+I546+J546","v":3093915}]
[{"$f":"B546+1","v":150001},null,0.3,{"$f":"B546","v":150000},{"$f":"IF(J544=0,0,E546)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,850000,null,null,null,{"$f":"H541","v":850000},{"$f":"IF(H544>H548,H544-H548,0)","v":9150500},{"$f":"IF(I548>0,ROUND(I548*I544,0),0)","v":2745150},{"$f":"I548-J548","v":6405350},{"$f":"IF(H543>0,ROUND(H543*L544,0),0)","v":281265},{"$f":"IF(K548>L548,0,L548-K548)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650}]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H551,A551:C555,3)","v":0.3},{"$f":"INDEX(D551:D555,MATCH(I551,C551:C555,0))","v":150000},{"$f":"INDEX(E551:E555,MATCH(I551,C551:C555,0))","v":19000},{"$f":"IF(H551>H555,VLOOKUP(H551,A551:F555,6),0)","v":0.1},{"$f":"VLOOKUP(H551,A551:G555,7)","v":0}]
[{"$f":"B551+1","v":50001},60000,0.1,{"$f":"B551","v":50000},{"$f":"(B552-B551)*C552","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B552+1","v":60001},150000,0.2,{"$f":"B552","v":60000},{"$f":"E552+(B553-B552)*C553","v":19000},0.1,0,{"$f":"IF(I551=C555,E554+ROUND((H551-J551),0)*I551,IF(I551=C554,E553+ROUND((H551-J551)*I551,0),IF(I551=C553,E552+ROUND((H551-J551)*I551,0),IF(I551=C552,E551+ROUND((H551-J551)*I551,0),E550+ROUND((H551-J551)*I551,0)))))","v":2974150},{"$f":"MIN(K555:L555)","v":281265},{"$f":"ROUND(SUM(H550+I553)*M551,0)","v":0},{"$f":"H550+I553+J553","v":3093915}]
[{"$f":"B553+1","v":150001},null,0.3,{"$f":"B553","v":150000},{"$f":"IF(J551=0,0,E553)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,850000,null,null,null,{"$f":"H548","v":850000},{"$f":"IF(H551>H555,H551-H555,0)","v":9150500},{"$f":"IF(I555>0,ROUND(I555*I551,0),0)","v":2745150},{"$f":"I555-J555","v":6405350},{"$f":"IF(H550>0,ROUND(H550*L551,0),0)","v":281265},{"$f":"IF(K555>L555,0,L555-K555)","v":0}]
[null,null,2004,{"$f":"C556+1","v":2005}]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650},null,null,null,null,null,"F.Year",{"$f":"C556","v":2004},{"$f":"D556","v":2005}]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H559,A559:C563,3)","v":0.3},{"$f":"INDEX(D559:D563,MATCH(I559,C559:C563,0))","v":150000},{"$f":"INDEX(E559:E563,MATCH(I559,C559:C563,0))","v":19000},{"$f":"IF(H559>H563,VLOOKUP(H559,A559:F563,6),0)","v":0.1},{"$f":"VLOOKUP(H559,A559:G563,7)","v":0.02},0,{"$f":"IF($E$3=\"Male\",B559,IF($E$3=\"Female\",B566,IF($E$3=\"Senior Citizen\",B573,B580)))","v":50000},0]
[{"$f":"B559+1","v":50001},60000,0.1,{"$f":"B559","v":50000},{"$f":"(B560-B559)*C560","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O559+1","v":50001},60000,0.1]
[{"$f":"B560+1","v":60001},150000,0.2,{"$f":"B560","v":60000},{"$f":"E560+(B561-B560)*C561","v":19000},0.1,0.02,{"$f":"IF(I559=C563,E562+ROUND((H559-J559),0)*I559,IF(I559=C562,E561+ROUND((H559-J559)*I559,0),IF(I559=C561,E560+ROUND((H559-J559)*I559,0),IF(I559=C560,E559+ROUND((H559-J559)*I559,0),E558+ROUND((H559-J559)*I559,0)))))","v":2974150},{"$f":"MIN(K563:L563)","v":281265},{"$f":"ROUND(SUM(H558+I561)*M559,0)","v":61878},{"$f":"H558+I561+J561","v":3155793},null,null,{"$f":"O560+1","v":60001},150000,0.2]
[{"$f":"B561+1","v":150001},null,0.3,{"$f":"B561","v":150000},{"$f":"IF(J559=0,0,E561)","v":19000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O561+1","v":150001},0,0.3]
["Surcharge Limit",null,null,850000,null,null,null,850000,{"$f":"IF(H559>H563,H559-H563,0)","v":9150500},{"$f":"IF(I563>0,ROUND(I563*I559,0),0)","v":2745150},{"$f":"I563-J563","v":6405350},{"$f":"IF(H558>0,ROUND(H558*L559,0),0)","v":281265},{"$f":"IF(K563>L563,0,L563-K563)","v":0},{"$f":"O562+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H561,IF($E$3=\"Female\",H568,IF($E$3=\"Senior Citizen\",H575,H582)))","v":2974150}]
["(below 65 years)",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650},null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I561,IF($E$3=\"Female\",I568,IF($E$3=\"Senior Citizen\",I575,I582)))","v":281265}]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H566,A566:C570,3)","v":0.3},{"$f":"INDEX(D566:D570,MATCH(I566,C566:C570,0))","v":150000},{"$f":"INDEX(E566:E570,MATCH(I566,C566:C570,0))","v":19000},{"$f":"IF(H566>H570,VLOOKUP(H566,A566:F570,6),0)","v":0.1},{"$f":"VLOOKUP(H566,A566:G570,7)","v":0.02},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J561,IF($E$3=\"Female\",J568,IF($E$3=\"Senior Citizen\",J575,J582)))","v":61878}]
[{"$f":"B566+1","v":50001},60000,0.1,{"$f":"B566","v":50000},{"$f":"(B567-B566)*C567","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K561,IF($E$3=\"Female\",K568,IF($E$3=\"Senior Citizen\",K575,K582)))","v":3155793}]
[{"$f":"B567+1","v":60001},150000,0.2,{"$f":"B567","v":60000},{"$f":"E567+(B568-B567)*C568","v":19000},0.1,0.02,{"$f":"IF(I566=C570,E569+ROUND((H566-J566),0)*I566,IF(I566=C569,E568+ROUND((H566-J566)*I566,0),IF(I566=C568,E567+ROUND((H566-J566)*I566,0),IF(I566=C567,E566+ROUND((H566-J566)*I566,0),E565+ROUND((H566-J566)*I566,0)))))","v":2974150},{"$f":"MIN(K570:L570)","v":281265},{"$f":"ROUND(SUM(H565+I568)*M566,0)","v":61878},{"$f":"H565+I568+J568","v":3155793},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A558,IF($E$3=\"Female\",A565,IF($E$3=\"Senior Citizen\",A572,A579)))","v":"(below 65 years)"}]
[{"$f":"B568+1","v":150001},null,0.3,{"$f":"B568","v":150000},{"$f":"IF(J566=0,0,E568)","v":19000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M563,IF($E$3=\"Female\",M570,IF($E$3=\"Senior Citizen\",M577,M584)))","v":0}]
["Surcharge Limit",null,null,850000,null,null,null,{"$f":"H563","v":850000},{"$f":"IF(H566>H570,H566-H570,0)","v":9150500},{"$f":"IF(I570>0,ROUND(I570*I566,0),0)","v":2745150},{"$f":"I570-J570","v":6405350},{"$f":"IF(H565>0,ROUND(H565*L566,0),0)","v":281265},{"$f":"IF(K570>L570,0,L570-K570)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K561,IF($E$3=\"Female\",K568,IF($E$3=\"Senior Citizen\",K575,K582)))","v":3155793}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 65 years)",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650},null,null,null,null,null,"Treatment of sect 80D"]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H573,A573:C577,3)","v":0.3},{"$f":"INDEX(D573:D577,MATCH(I573,C573:C577,0))","v":150000},{"$f":"INDEX(E573:E577,MATCH(I573,C573:C577,0))","v":19000},{"$f":"IF(H573>H577,VLOOKUP(H573,A573:F577,6),0)","v":0.1},{"$f":"VLOOKUP(H573,A573:G577,7)","v":0.02},"Taxable income",null,{"$f":"'Mini Tax Calculator'!E10","v":10000500}]
[{"$f":"B573+1","v":50001},60000,0.1,{"$f":"B573","v":50000},{"$f":"(B574-B573)*C574","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"Due Tax",null,{"$f":"'Mini Tax Calculator'!E11","v":2812650}]
[{"$f":"B574+1","v":60001},150000,0.2,{"$f":"B574","v":60000},{"$f":"E574+(B575-B574)*C575","v":19000},0.1,0.02,{"$f":"IF(I573=C577,E576+ROUND((H573-J573),0)*I573,IF(I573=C576,E575+ROUND((H573-J573)*I573,0),IF(I573=C575,E574+ROUND((H573-J573)*I573,0),IF(I573=C574,E573+ROUND((H573-J573)*I573,0),E572+ROUND((H573-J573)*I573,0)))))","v":2974150},{"$f":"MIN(K577:L577)","v":281265},{"$f":"ROUND(SUM(H572+I575)*M573,0)","v":61878},{"$f":"H572+I575+J575","v":3155793},null,null,"Calculated amt",null,{"$f":"IF(P573<100000,P574,P574-(P573-100000))","v":-7087850}]
[{"$f":"B575+1","v":150001},null,0.3,{"$f":"B575","v":150000},{"$f":"IF(J573=0,0,E575)","v":19000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Rebate u/s 80D",null,{"$f":"IF(P575>0,P575,0)","v":0}]
["Surcharge Limit",null,null,850000,null,null,null,{"$f":"H570","v":850000},{"$f":"IF(H573>H577,H573-H577,0)","v":9150500},{"$f":"IF(I577>0,ROUND(I577*I573,0),0)","v":2745150},{"$f":"I577-J577","v":6405350},{"$f":"IF(H572>0,ROUND(H572*L573,0),0)","v":281265},{"$f":"IF(K577>L577,0,L577-K577)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650}]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H580,A580:C584,3)","v":0.3},{"$f":"INDEX(D580:D584,MATCH(I580,C580:C584,0))","v":150000},{"$f":"INDEX(E580:E584,MATCH(I580,C580:C584,0))","v":19000},{"$f":"IF(H580>H584,VLOOKUP(H580,A580:F584,6),0)","v":0.1},{"$f":"VLOOKUP(H580,A580:G584,7)","v":0.02}]
[{"$f":"B580+1","v":50001},60000,0.1,{"$f":"B580","v":50000},{"$f":"(B581-B580)*C581","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B581+1","v":60001},150000,0.2,{"$f":"B581","v":60000},{"$f":"E581+(B582-B581)*C582","v":19000},0.1,0.02,{"$f":"IF(I580=C584,E583+ROUND((H580-J580),0)*I580,IF(I580=C583,E582+ROUND((H580-J580)*I580,0),IF(I580=C582,E581+ROUND((H580-J580)*I580,0),IF(I580=C581,E580+ROUND((H580-J580)*I580,0),E579+ROUND((H580-J580)*I580,0)))))","v":2974150},{"$f":"MIN(K584:L584)","v":281265},{"$f":"ROUND(SUM(H579+I582)*M580,0)","v":61878},{"$f":"H579+I582+J582","v":3155793}]
[{"$f":"B582+1","v":150001},null,0.3,{"$f":"B582","v":150000},{"$f":"IF(J580=0,0,E582)","v":19000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,850000,null,null,null,{"$f":"H577","v":850000},{"$f":"IF(H580>H584,H580-H584,0)","v":9150500},{"$f":"IF(I584>0,ROUND(I584*I580,0),0)","v":2745150},{"$f":"I584-J584","v":6405350},{"$f":"IF(H579>0,ROUND(H579*L580,0),0)","v":281265},{"$f":"IF(K584>L584,0,L584-K584)","v":0}]
[null,null,2005,{"$f":"C585+1","v":2006}]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650},null,null,null,null,null,"F.Year",{"$f":"C585","v":2005},{"$f":"D585","v":2006}]
[0,100000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H588,A588:C592,3)","v":0.3},{"$f":"INDEX(D588:D592,MATCH(I588,C588:C592,0))","v":250000},{"$f":"INDEX(E588:E592,MATCH(I588,C588:C592,0))","v":25000},{"$f":"IF(H588>H592,VLOOKUP(H588,A588:F592,6),0)","v":0.1},{"$f":"VLOOKUP(H588,A588:G592,7)","v":0.02},0,{"$f":"IF($E$3=\"Male\",B588,IF($E$3=\"Female\",B595,IF($E$3=\"Senior Citizen\",B602,B609)))","v":100000},0]
[{"$f":"B588+1","v":100001},150000,0.1,{"$f":"B588","v":100000},{"$f":"(B589-B588)*C589","v":5000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O588+1","v":100001},150000,0.1]
[{"$f":"B589+1","v":150001},250000,0.2,{"$f":"B589","v":150000},{"$f":"E589+(B590-B589)*C590","v":25000},0.1,0.02,{"$f":"IF(I588=C592,E591+ROUND((H588-J588),0)*I588,IF(I588=C591,E590+ROUND((H588-J588)*I588,0),IF(I588=C590,E589+ROUND((H588-J588)*I588,0),IF(I588=C589,E588+ROUND((H588-J588)*I588,0),E587+ROUND((H588-J588)*I588,0)))))","v":2950150},{"$f":"MIN(K592:L592)","v":281265},{"$f":"ROUND(SUM(H587+I590)*M588,0)","v":61878},{"$f":"H587+I590+J590","v":3155793},null,null,{"$f":"O589+1","v":150001},250000,0.2]
[{"$f":"B590+1","v":250001},null,0.3,{"$f":"B590","v":250000},{"$f":"IF(J588=0,0,E590)","v":25000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O590+1","v":250001},0,0.3]
["Surcharge Limit",null,null,1000000,null,null,null,1000000,{"$f":"IF(H588>H592,H588-H592,0)","v":9000500},{"$f":"IF(I592>0,ROUND(I592*I588,0),0)","v":2700150},{"$f":"I592-J592","v":6300350},{"$f":"IF(H587>0,ROUND(H587*L588,0),0)","v":281265},{"$f":"IF(K592>L592,0,L592-K592)","v":0},{"$f":"O591+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H590,IF($E$3=\"Female\",H597,IF($E$3=\"Senior Citizen\",H604,H611)))","v":2950150}]
["(below 65 years)",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650},null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I590,IF($E$3=\"Female\",I597,IF($E$3=\"Senior Citizen\",I604,I611)))","v":281265}]
[0,135000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H595,A595:C599,3)","v":0.3},{"$f":"INDEX(D595:D599,MATCH(I595,C595:C599,0))","v":250000},{"$f":"INDEX(E595:E599,MATCH(I595,C595:C599,0))","v":21500},{"$f":"IF(H595>H599,VLOOKUP(H595,A595:F599,6),0)","v":0.1},{"$f":"VLOOKUP(H595,A595:G599,7)","v":0.02},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J590,IF($E$3=\"Female\",J597,IF($E$3=\"Senior Citizen\",J604,J611)))","v":61878}]
[{"$f":"B595+1","v":135001},150000,0.1,{"$f":"B595","v":135000},{"$f":"(B596-B595)*C596","v":1500},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K590,IF($E$3=\"Female\",K597,IF($E$3=\"Senior Citizen\",K604,K611)))","v":3155793}]
[{"$f":"B596+1","v":150001},250000,0.2,{"$f":"B596","v":150000},{"$f":"E596+(B597-B596)*C597","v":21500},0.1,0.02,{"$f":"IF(I595=C599,E598+ROUND((H595-J595),0)*I595,IF(I595=C598,E597+ROUND((H595-J595)*I595,0),IF(I595=C597,E596+ROUND((H595-J595)*I595,0),IF(I595=C596,E595+ROUND((H595-J595)*I595,0),E594+ROUND((H595-J595)*I595,0)))))","v":2946650},{"$f":"MIN(K599:L599)","v":281265},{"$f":"ROUND(SUM(H594+I597)*M595,0)","v":61878},{"$f":"H594+I597+J597","v":3155793},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A587,IF($E$3=\"Female\",A594,IF($E$3=\"Senior Citizen\",A601,A608)))","v":"(below 65 years)"}]
[{"$f":"B597+1","v":250001},null,0.3,{"$f":"B597","v":250000},{"$f":"IF(J595=0,0,E597)","v":21500},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M592,IF($E$3=\"Female\",M599,IF($E$3=\"Senior Citizen\",M606,M613)))","v":0}]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H592","v":1000000},{"$f":"IF(H595>H599,H595-H599,0)","v":9000500},{"$f":"IF(I599>0,ROUND(I599*I595,0),0)","v":2700150},{"$f":"I599-J599","v":6300350},{"$f":"IF(H594>0,ROUND(H594*L595,0),0)","v":281265},{"$f":"IF(K599>L599,0,L599-K599)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K590,IF($E$3=\"Female\",K597,IF($E$3=\"Senior Citizen\",K604,K611)))","v":3155793}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 65 years)",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650}]
[0,185000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H602,A602:C606,3)","v":0.3},{"$f":"INDEX(D602:D606,MATCH(I602,C602:C606,0))","v":250000},{"$f":"INDEX(E602:E606,MATCH(I602,C602:C606,0))","v":13000},{"$f":"IF(H602>H606,VLOOKUP(H602,A602:F606,6),0)","v":0.1},{"$f":"VLOOKUP(H602,A602:G606,7)","v":0.02}]
[{"$f":"B602+1","v":185001},250000,0.2,{"$f":"B602","v":185000},{"$f":"(B603-B602)*C603","v":13000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B603+1","v":250001},null,0.3,{"$f":"B603","v":250000},{"$f":"IF(J602=0,0,E603)","v":13000},0.1,0.02,{"$f":"IF(I602=C606,E605+ROUND((H602-J602),0)*I602,IF(I602=C605,E604+ROUND((H602-J602)*I602,0),IF(I602=C604,E603+ROUND((H602-J602)*I602,0),IF(I602=C603,E602+ROUND((H602-J602)*I602,0),E601+ROUND((H602-J602)*I602,0)))))","v":2938150},{"$f":"MIN(K606:L606)","v":281265},{"$f":"ROUND(SUM(H601+I604)*M602,0)","v":61878},{"$f":"H601+I604+J604","v":3155793}]
[null,null,null,{"$f":"B604","v":0},{"$f":"IF(J602=0,0,E604)","v":13000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H599","v":1000000},{"$f":"IF(H602>H606,H602-H606,0)","v":9000500},{"$f":"IF(I606>0,ROUND(I606*I602,0),0)","v":2700150},{"$f":"I606-J606","v":6300350},{"$f":"IF(H601>0,ROUND(H601*L602,0),0)","v":281265},{"$f":"IF(K606>L606,0,L606-K606)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650}]
[0,185000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H609,A609:C613,3)","v":0.3},{"$f":"INDEX(D609:D613,MATCH(I609,C609:C613,0))","v":250000},{"$f":"INDEX(E609:E613,MATCH(I609,C609:C613,0))","v":13000},{"$f":"IF(H609>H613,VLOOKUP(H609,A609:F613,6),0)","v":0.1},{"$f":"VLOOKUP(H609,A609:G613,7)","v":0.02}]
[{"$f":"B609+1","v":185001},250000,0.2,{"$f":"B609","v":185000},{"$f":"(B610-B609)*C610","v":13000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B610+1","v":250001},null,0.3,{"$f":"B610","v":250000},{"$f":"IF(J609=0,0,E610)","v":13000},0.1,0.02,{"$f":"IF(I609=C613,E612+ROUND((H609-J609),0)*I609,IF(I609=C612,E611+ROUND((H609-J609)*I609,0),IF(I609=C611,E610+ROUND((H609-J609)*I609,0),IF(I609=C610,E609+ROUND((H609-J609)*I609,0),E608+ROUND((H609-J609)*I609,0)))))","v":2938150},{"$f":"MIN(K613:L613)","v":281265},{"$f":"ROUND(SUM(H608+I611)*M609,0)","v":61878},{"$f":"H608+I611+J611","v":3155793}]
[null,null,null,{"$f":"B611","v":0},{"$f":"IF(J609=0,0,E611)","v":13000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H606","v":1000000},{"$f":"IF(H609>H613,H609-H613,0)","v":9000500},{"$f":"IF(I613>0,ROUND(I613*I609,0),0)","v":2700150},{"$f":"I613-J613","v":6300350},{"$f":"IF(H608>0,ROUND(H608*L609,0),0)","v":281265},{"$f":"IF(K613>L613,0,L613-K613)","v":0}]
[null,null,2006,{"$f":"C614+1","v":2007}]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650},null,null,null,null,null,"F.Year",{"$f":"C614","v":2006},{"$f":"D614","v":2007}]
[0,100000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H617,A617:C621,3)","v":0.3},{"$f":"INDEX(D617:D621,MATCH(I617,C617:C621,0))","v":250000},{"$f":"INDEX(E617:E621,MATCH(I617,C617:C621,0))","v":25000},{"$f":"IF(H617>H621,VLOOKUP(H617,A617:F621,6),0)","v":0.1},{"$f":"VLOOKUP(H617,A617:G621,7)","v":0.02},0,{"$f":"IF($E$3=\"Male\",B617,IF($E$3=\"Female\",B624,IF($E$3=\"Senior Citizen\",B631,B638)))","v":100000},0]
[{"$f":"B617+1","v":100001},150000,0.1,{"$f":"B617","v":100000},{"$f":"(B618-B617)*C618","v":5000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O617+1","v":100001},150000,0.1]
[{"$f":"B618+1","v":150001},250000,0.2,{"$f":"B618","v":150000},{"$f":"E618+(B619-B618)*C619","v":25000},0.1,0.02,{"$f":"IF(I617=C621,E620+ROUND((H617-J617),0)*I617,IF(I617=C620,E619+ROUND((H617-J617)*I617,0),IF(I617=C619,E618+ROUND((H617-J617)*I617,0),IF(I617=C618,E617+ROUND((H617-J617)*I617,0),E616+ROUND((H617-J617)*I617,0)))))","v":2950150},{"$f":"MIN(K621:L621)","v":281265},{"$f":"ROUND(SUM(H616+I619)*M617,0)","v":61878},{"$f":"H616+I619+J619","v":3155793},null,null,{"$f":"O618+1","v":150001},250000,0.2]
[{"$f":"B619+1","v":250001},null,0.3,{"$f":"B619","v":250000},{"$f":"IF(J617=0,0,E619)","v":25000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O619+1","v":250001},0,0.3]
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[{"$f":"B624+1","v":135001},150000,0.1,{"$f":"B624","v":135000},{"$f":"(B625-B624)*C625","v":1500},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K619,IF($E$3=\"Female\",K626,IF($E$3=\"Senior Citizen\",K633,K640)))","v":3155793}]
[{"$f":"B625+1","v":150001},250000,0.2,{"$f":"B625","v":150000},{"$f":"E625+(B626-B625)*C626","v":21500},0.1,0.02,{"$f":"IF(I624=C628,E627+ROUND((H624-J624),0)*I624,IF(I624=C627,E626+ROUND((H624-J624)*I624,0),IF(I624=C626,E625+ROUND((H624-J624)*I624,0),IF(I624=C625,E624+ROUND((H624-J624)*I624,0),E623+ROUND((H624-J624)*I624,0)))))","v":2946650},{"$f":"MIN(K628:L628)","v":281265},{"$f":"ROUND(SUM(H623+I626)*M624,0)","v":61878},{"$f":"H623+I626+J626","v":3155793},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A616,IF($E$3=\"Female\",A623,IF($E$3=\"Senior Citizen\",A630,A637)))","v":"(below 65 years)"}]
[{"$f":"B626+1","v":250001},null,0.3,{"$f":"B626","v":250000},{"$f":"IF(J624=0,0,E626)","v":21500},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M621,IF($E$3=\"Female\",M628,IF($E$3=\"Senior Citizen\",M635,M642)))","v":0}]
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["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 65 years)",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650}]
[0,185000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H631,A631:C635,3)","v":0.3},{"$f":"INDEX(D631:D635,MATCH(I631,C631:C635,0))","v":250000},{"$f":"INDEX(E631:E635,MATCH(I631,C631:C635,0))","v":13000},{"$f":"IF(H631>H635,VLOOKUP(H631,A631:F635,6),0)","v":0.1},{"$f":"VLOOKUP(H631,A631:G635,7)","v":0.02}]
[{"$f":"B631+1","v":185001},250000,0.2,{"$f":"B631","v":185000},{"$f":"(B632-B631)*C632","v":13000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B632+1","v":250001},null,0.3,{"$f":"B632","v":250000},{"$f":"IF(J631=0,0,E632)","v":13000},0.1,0.02,{"$f":"IF(I631=C635,E634+ROUND((H631-J631),0)*I631,IF(I631=C634,E633+ROUND((H631-J631)*I631,0),IF(I631=C633,E632+ROUND((H631-J631)*I631,0),IF(I631=C632,E631+ROUND((H631-J631)*I631,0),E630+ROUND((H631-J631)*I631,0)))))","v":2938150},{"$f":"MIN(K635:L635)","v":281265},{"$f":"ROUND(SUM(H630+I633)*M631,0)","v":61878},{"$f":"H630+I633+J633","v":3155793}]
[null,null,null,{"$f":"B633","v":0},{"$f":"IF(J631=0,0,E633)","v":13000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H628","v":1000000},{"$f":"IF(H631>H635,H631-H635,0)","v":9000500},{"$f":"IF(I635>0,ROUND(I635*I631,0),0)","v":2700150},{"$f":"I635-J635","v":6300350},{"$f":"IF(H630>0,ROUND(H630*L631,0),0)","v":281265},{"$f":"IF(K635>L635,0,L635-K635)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650}]
[0,185000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H638,A638:C642,3)","v":0.3},{"$f":"INDEX(D638:D642,MATCH(I638,C638:C642,0))","v":250000},{"$f":"INDEX(E638:E642,MATCH(I638,C638:C642,0))","v":13000},{"$f":"IF(H638>H642,VLOOKUP(H638,A638:F642,6),0)","v":0.1},{"$f":"VLOOKUP(H638,A638:G642,7)","v":0.02}]
[{"$f":"B638+1","v":185001},250000,0.2,{"$f":"B638","v":185000},{"$f":"(B639-B638)*C639","v":13000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B639+1","v":250001},null,0.3,{"$f":"B639","v":250000},{"$f":"IF(J638=0,0,E639)","v":13000},0.1,0.02,{"$f":"IF(I638=C642,E641+ROUND((H638-J638),0)*I638,IF(I638=C641,E640+ROUND((H638-J638)*I638,0),IF(I638=C640,E639+ROUND((H638-J638)*I638,0),IF(I638=C639,E638+ROUND((H638-J638)*I638,0),E637+ROUND((H638-J638)*I638,0)))))","v":2938150},{"$f":"MIN(K642:L642)","v":281265},{"$f":"ROUND(SUM(H637+I640)*M638,0)","v":61878},{"$f":"H637+I640+J640","v":3155793}]
[null,null,null,{"$f":"B640","v":0},{"$f":"IF(J638=0,0,E640)","v":13000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H635","v":1000000},{"$f":"IF(H638>H642,H638-H642,0)","v":9000500},{"$f":"IF(I642>0,ROUND(I642*I638,0),0)","v":2700150},{"$f":"I642-J642","v":6300350},{"$f":"IF(H637>0,ROUND(H637*L638,0),0)","v":281265},{"$f":"IF(K642>L642,0,L642-K642)","v":0}]
[null,null,2007,{"$f":"C643+1","v":2008}]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
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["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H648,IF($E$3=\"Female\",H655,IF($E$3=\"Senior Citizen\",H662,H669)))","v":2949150}]
["(below 65 years)",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650},null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I648,IF($E$3=\"Female\",I655,IF($E$3=\"Senior Citizen\",I662,I669)))","v":281265}]
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[{"$f":"B654+1","v":150001},250000,0.2,{"$f":"B654","v":150000},{"$f":"E654+(B655-B654)*C655","v":20500},0,0.03,{"$f":"IF(I653=C657,E656+ROUND((H653-J653),0)*I653,IF(I653=C656,E655+ROUND((H653-J653)*I653,0),IF(I653=C655,E654+ROUND((H653-J653)*I653,0),IF(I653=C654,E653+ROUND((H653-J653)*I653,0),E652+ROUND((H653-J653)*I653,0)))))","v":2945650},{"$f":"MIN(K657:L657)","v":281265},{"$f":"ROUND(SUM(H652+I655)*M653,0)","v":92817},{"$f":"H652+I655+J655","v":3186732},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A645,IF($E$3=\"Female\",A652,IF($E$3=\"Senior Citizen\",A659,A666)))","v":"(below 65 years)"}]
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["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H650","v":1000000},{"$f":"IF(H653>H657,H653-H657,0)","v":9000500},{"$f":"IF(I657>0,ROUND(I657*I653,0),0)","v":2700150},{"$f":"I657-J657","v":6300350},{"$f":"IF(H652>0,ROUND(H652*L653,0),0)","v":281265},{"$f":"IF(K657>L657,0,L657-K657)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K648,IF($E$3=\"Female\",K655,IF($E$3=\"Senior Citizen\",K662,K669)))","v":3186732}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 65 years)",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650}]
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[{"$f":"B660+1","v":195001},250000,0.2,{"$f":"B660","v":195000},{"$f":"(B661-B660)*C661","v":11000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
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[null,null,null,{"$f":"B662","v":0},{"$f":"IF(J660=0,0,E662)","v":11000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H657","v":1000000},{"$f":"IF(H660>H664,H660-H664,0)","v":9000500},{"$f":"IF(I664>0,ROUND(I664*I660,0),0)","v":2700150},{"$f":"I664-J664","v":6300350},{"$f":"IF(H659>0,ROUND(H659*L660,0),0)","v":281265},{"$f":"IF(K664>L664,0,L664-K664)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650}]
[0,195000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H667,A667:C671,3)","v":0.3},{"$f":"INDEX(D667:D671,MATCH(I667,C667:C671,0))","v":250000},{"$f":"INDEX(E667:E671,MATCH(I667,C667:C671,0))","v":11000},{"$f":"IF(H667>H671,VLOOKUP(H667,A667:F671,6),0)","v":0.1},{"$f":"VLOOKUP(H667,A667:G671,7)","v":0.03}]
[{"$f":"B667+1","v":195001},250000,0.2,{"$f":"B667","v":195000},{"$f":"(B668-B667)*C668","v":11000},0.1,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B668+1","v":250001},null,0.3,{"$f":"B668","v":250000},{"$f":"IF(J667=0,0,E668)","v":11000},0.1,0.03,{"$f":"IF(I667=C671,E670+ROUND((H667-J667),0)*I667,IF(I667=C670,E669+ROUND((H667-J667)*I667,0),IF(I667=C669,E668+ROUND((H667-J667)*I667,0),IF(I667=C668,E667+ROUND((H667-J667)*I667,0),E666+ROUND((H667-J667)*I667,0)))))","v":2936150},{"$f":"MIN(K671:L671)","v":281265},{"$f":"ROUND(SUM(H666+I669)*M667,0)","v":92817},{"$f":"H666+I669+J669","v":3186732}]
[null,null,null,{"$f":"B669","v":0},{"$f":"IF(J667=0,0,E669)","v":11000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H664","v":1000000},{"$f":"IF(H667>H671,H667-H671,0)","v":9000500},{"$f":"IF(I671>0,ROUND(I671*I667,0),0)","v":2700150},{"$f":"I671-J671","v":6300350},{"$f":"IF(H666>0,ROUND(H666*L667,0),0)","v":281265},{"$f":"IF(K671>L671,0,L671-K671)","v":0}]
[null,null,2008,{"$f":"C672+1","v":2009}]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650},null,null,null,null,null,"F.Year",{"$f":"C672","v":2008},{"$f":"D672","v":2009}]
[0,150000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H675,A675:C679,3)","v":0.3},{"$f":"INDEX(D675:D679,MATCH(I675,C675:C679,0))","v":500000},{"$f":"INDEX(E675:E679,MATCH(I675,C675:C679,0))","v":55000},{"$f":"IF(H675>H679,VLOOKUP(H675,A675:F679,6),0)","v":0.1},{"$f":"VLOOKUP(H675,A675:G679,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B675,IF($E$3=\"Female\",B682,IF($E$3=\"Senior Citizen\",B689,B696)))","v":150000},0]
[{"$f":"B675+1","v":150001},300000,0.1,{"$f":"B675","v":150000},{"$f":"(B676-B675)*C676","v":15000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O675+1","v":150001},300000,0.1]
[{"$f":"B676+1","v":300001},500000,0.2,{"$f":"B676","v":300000},{"$f":"E676+(B677-B676)*C677","v":55000},0,0.03,{"$f":"IF(I675=C679,E678+ROUND((H675-J675),0)*I675,IF(I675=C678,E677+ROUND((H675-J675)*I675,0),IF(I675=C677,E676+ROUND((H675-J675)*I675,0),IF(I675=C676,E675+ROUND((H675-J675)*I675,0),E674+ROUND((H675-J675)*I675,0)))))","v":2905150},{"$f":"MIN(K679:L679)","v":281265},{"$f":"ROUND(SUM(H674+I677)*M675,0)","v":92817},{"$f":"H674+I677+J677","v":3186732},null,null,{"$f":"O676+1","v":300001},500000,0.2]
[{"$f":"B677+1","v":500001},null,0.3,{"$f":"B677","v":500000},{"$f":"IF(J675=0,0,E677)","v":55000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O677+1","v":500001},0,0.3]
["Surcharge Limit",null,null,1000000,null,null,null,1000000,{"$f":"IF(H675>H679,H675-H679,0)","v":9000500},{"$f":"IF(I679>0,ROUND(I679*I675,0),0)","v":2700150},{"$f":"I679-J679","v":6300350},{"$f":"IF(H674>0,ROUND(H674*L675,0),0)","v":281265},{"$f":"IF(K679>L679,0,L679-K679)","v":0},{"$f":"O678+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H677,IF($E$3=\"Female\",H684,IF($E$3=\"Senior Citizen\",H691,H698)))","v":2905150}]
["(below 65 years)",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650},null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I677,IF($E$3=\"Female\",I684,IF($E$3=\"Senior Citizen\",I691,I698)))","v":281265}]
[0,180000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H682,A682:C686,3)","v":0.3},{"$f":"INDEX(D682:D686,MATCH(I682,C682:C686,0))","v":500000},{"$f":"INDEX(E682:E686,MATCH(I682,C682:C686,0))","v":52000},{"$f":"IF(H682>H686,VLOOKUP(H682,A682:F686,6),0)","v":0.1},{"$f":"VLOOKUP(H682,A682:G686,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J677,IF($E$3=\"Female\",J684,IF($E$3=\"Senior Citizen\",J691,J698)))","v":92817}]
[{"$f":"B682+1","v":180001},300000,0.1,{"$f":"B682","v":180000},{"$f":"(B683-B682)*C683","v":12000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K677,IF($E$3=\"Female\",K684,IF($E$3=\"Senior Citizen\",K691,K698)))","v":3186732}]
[{"$f":"B683+1","v":300001},500000,0.2,{"$f":"B683","v":300000},{"$f":"E683+(B684-B683)*C684","v":52000},0,0.03,{"$f":"IF(I682=C686,E685+ROUND((H682-J682),0)*I682,IF(I682=C685,E684+ROUND((H682-J682)*I682,0),IF(I682=C684,E683+ROUND((H682-J682)*I682,0),IF(I682=C683,E682+ROUND((H682-J682)*I682,0),E681+ROUND((H682-J682)*I682,0)))))","v":2902150},{"$f":"MIN(K686:L686)","v":281265},{"$f":"ROUND(SUM(H681+I684)*M682,0)","v":92817},{"$f":"H681+I684+J684","v":3186732},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A674,IF($E$3=\"Female\",A681,IF($E$3=\"Senior Citizen\",A688,A695)))","v":"(below 65 years)"}]
[{"$f":"B684+1","v":500001},null,0.3,{"$f":"B684","v":500000},{"$f":"IF(J682=0,0,E684)","v":52000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M679,IF($E$3=\"Female\",M686,IF($E$3=\"Senior Citizen\",M693,M700)))","v":0}]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H679","v":1000000},{"$f":"IF(H682>H686,H682-H686,0)","v":9000500},{"$f":"IF(I686>0,ROUND(I686*I682,0),0)","v":2700150},{"$f":"I686-J686","v":6300350},{"$f":"IF(H681>0,ROUND(H681*L682,0),0)","v":281265},{"$f":"IF(K686>L686,0,L686-K686)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K677,IF($E$3=\"Female\",K684,IF($E$3=\"Senior Citizen\",K691,K698)))","v":3186732}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 65 years)",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650}]
[0,225000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H689,A689:C693,3)","v":0.3},{"$f":"INDEX(D689:D693,MATCH(I689,C689:C693,0))","v":500000},{"$f":"INDEX(E689:E693,MATCH(I689,C689:C693,0))","v":47500},{"$f":"IF(H689>H693,VLOOKUP(H689,A689:F693,6),0)","v":0.1},{"$f":"VLOOKUP(H689,A689:G693,7)","v":0.03}]
[{"$f":"B689+1","v":225001},300000,0.1,{"$f":"B689","v":225000},{"$f":"(B690-B689)*C690","v":7500},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B690+1","v":300001},500000,0.2,{"$f":"B690","v":300000},{"$f":"E690+(B691-B690)*C691","v":47500},0,0.03,{"$f":"IF(I689=C693,E692+ROUND((H689-J689),0)*I689,IF(I689=C692,E691+ROUND((H689-J689)*I689,0),IF(I689=C691,E690+ROUND((H689-J689)*I689,0),IF(I689=C690,E689+ROUND((H689-J689)*I689,0),E688+ROUND((H689-J689)*I689,0)))))","v":2897650},{"$f":"MIN(K693:L693)","v":281265},{"$f":"ROUND(SUM(H688+I691)*M689,0)","v":92817},{"$f":"H688+I691+J691","v":3186732}]
[{"$f":"B691+1","v":500001},null,0.3,{"$f":"B691","v":500000},{"$f":"IF(J689=0,0,E691)","v":47500},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H686","v":1000000},{"$f":"IF(H689>H693,H689-H693,0)","v":9000500},{"$f":"IF(I693>0,ROUND(I693*I689,0),0)","v":2700150},{"$f":"I693-J693","v":6300350},{"$f":"IF(H688>0,ROUND(H688*L689,0),0)","v":281265},{"$f":"IF(K693>L693,0,L693-K693)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650}]
[0,225000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H696,A696:C700,3)","v":0.3},{"$f":"INDEX(D696:D700,MATCH(I696,C696:C700,0))","v":500000},{"$f":"INDEX(E696:E700,MATCH(I696,C696:C700,0))","v":47500},{"$f":"IF(H696>H700,VLOOKUP(H696,A696:F700,6),0)","v":0.1},{"$f":"VLOOKUP(H696,A696:G700,7)","v":0.03}]
[{"$f":"B696+1","v":225001},300000,0.1,{"$f":"B696","v":225000},{"$f":"(B697-B696)*C697","v":7500},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B697+1","v":300001},500000,0.2,{"$f":"B697","v":300000},{"$f":"E697+(B698-B697)*C698","v":47500},0,0.03,{"$f":"IF(I696=C700,E699+ROUND((H696-J696),0)*I696,IF(I696=C699,E698+ROUND((H696-J696)*I696,0),IF(I696=C698,E697+ROUND((H696-J696)*I696,0),IF(I696=C697,E696+ROUND((H696-J696)*I696,0),E695+ROUND((H696-J696)*I696,0)))))","v":2897650},{"$f":"MIN(K700:L700)","v":281265},{"$f":"ROUND(SUM(H695+I698)*M696,0)","v":92817},{"$f":"H695+I698+J698","v":3186732}]
[{"$f":"B698+1","v":500001},null,0.3,{"$f":"B698","v":500000},{"$f":"IF(J696=0,0,E698)","v":47500},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H693","v":1000000},{"$f":"IF(H696>H700,H696-H700,0)","v":9000500},{"$f":"IF(I700>0,ROUND(I700*I696,0),0)","v":2700150},{"$f":"I700-J700","v":6300350},{"$f":"IF(H695>0,ROUND(H695*L696,0),0)","v":281265},{"$f":"IF(K700>L700,0,L700-K700)","v":0}]
[null,null,2009,{"$f":"C701+1","v":2010}]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650},null,null,null,null,null,"F.Year",{"$f":"C701","v":2009},{"$f":"D701","v":2010}]
[0,160000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H704,A704:C708,3)","v":0.3},{"$f":"INDEX(D704:D708,MATCH(I704,C704:C708,0))","v":500000},{"$f":"INDEX(E704:E708,MATCH(I704,C704:C708,0))","v":54000},{"$f":"IF(H704>H708,VLOOKUP(H704,A704:F708,6),0)","v":0},{"$f":"VLOOKUP(H704,A704:G708,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B704,IF($E$3=\"Female\",B711,IF($E$3=\"Senior Citizen\",B718,B725)))","v":160000},0]
[{"$f":"B704+1","v":160001},300000,0.1,{"$f":"B704","v":160000},{"$f":"(B705-B704)*C705","v":14000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O704+1","v":160001},300000,0.1]
[{"$f":"B705+1","v":300001},500000,0.2,{"$f":"B705","v":300000},{"$f":"E705+(B706-B705)*C706","v":54000},0,0.03,{"$f":"IF(I704=C708,E707+ROUND((H704-J704),0)*I704,IF(I704=C707,E706+ROUND((H704-J704)*I704,0),IF(I704=C706,E705+ROUND((H704-J704)*I704,0),IF(I704=C705,E704+ROUND((H704-J704)*I704,0),E703+ROUND((H704-J704)*I704,0)))))","v":2904150},{"$f":"MIN(K708:L708)","v":0},{"$f":"ROUND(SUM(H703+I706)*M704,0)","v":84380},{"$f":"H703+I706+J706","v":2897030},null,null,{"$f":"O705+1","v":300001},500000,0.2]
[{"$f":"B706+1","v":500001},null,0.3,{"$f":"B706","v":500000},{"$f":"IF(J704=0,0,E706)","v":54000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O706+1","v":500001},0,0.3]
["Surcharge Limit",null,null,0,null,null,null,0,{"$f":"IF(H704>H708,H704-H708,0)","v":10000500},{"$f":"IF(I708>0,ROUND(I708*I704,0),0)","v":3000150},{"$f":"I708-J708","v":7000350},{"$f":"IF(H703>0,ROUND(H703*L704,0),0)","v":0},{"$f":"IF(K708>L708,0,L708-K708)","v":0},{"$f":"O707+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H706,IF($E$3=\"Female\",H713,IF($E$3=\"Senior Citizen\",H720,H727)))","v":2904150}]
["(below 65 years)",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650},null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I706,IF($E$3=\"Female\",I713,IF($E$3=\"Senior Citizen\",I720,I727)))","v":0}]
[0,190000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H711,A711:C715,3)","v":0.3},{"$f":"INDEX(D711:D715,MATCH(I711,C711:C715,0))","v":500000},{"$f":"INDEX(E711:E715,MATCH(I711,C711:C715,0))","v":51000},{"$f":"IF(H711>H715,VLOOKUP(H711,A711:F715,6),0)","v":0},{"$f":"VLOOKUP(H711,A711:G715,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J706,IF($E$3=\"Female\",J713,IF($E$3=\"Senior Citizen\",J720,J727)))","v":84380}]
[{"$f":"B711+1","v":190001},300000,0.1,{"$f":"B711","v":190000},{"$f":"(B712-B711)*C712","v":11000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K706,IF($E$3=\"Female\",K713,IF($E$3=\"Senior Citizen\",K720,K727)))","v":2897030}]
[{"$f":"B712+1","v":300001},500000,0.2,{"$f":"B712","v":300000},{"$f":"E712+(B713-B712)*C713","v":51000},0,0.03,{"$f":"IF(I711=C715,E714+ROUND((H711-J711),0)*I711,IF(I711=C714,E713+ROUND((H711-J711)*I711,0),IF(I711=C713,E712+ROUND((H711-J711)*I711,0),IF(I711=C712,E711+ROUND((H711-J711)*I711,0),E710+ROUND((H711-J711)*I711,0)))))","v":2901150},{"$f":"MIN(K715:L715)","v":0},{"$f":"ROUND(SUM(H710+I713)*M711,0)","v":84380},{"$f":"H710+I713+J713","v":2897030},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A703,IF($E$3=\"Female\",A710,IF($E$3=\"Senior Citizen\",A717,A724)))","v":"(below 65 years)"}]
[{"$f":"B713+1","v":500001},null,0.3,{"$f":"B713","v":500000},{"$f":"IF(J711=0,0,E713)","v":51000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M708,IF($E$3=\"Female\",M715,IF($E$3=\"Senior Citizen\",M722,M729)))","v":0}]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H708","v":0},{"$f":"IF(H711>H715,H711-H715,0)","v":10000500},{"$f":"IF(I715>0,ROUND(I715*I711,0),0)","v":3000150},{"$f":"I715-J715","v":7000350},{"$f":"IF(H710>0,ROUND(H710*L711,0),0)","v":0},{"$f":"IF(K715>L715,0,L715-K715)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K706,IF($E$3=\"Female\",K713,IF($E$3=\"Senior Citizen\",K720,K727)))","v":2897030}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 65 years)",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650}]
[0,240000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H718,A718:C722,3)","v":0.3},{"$f":"INDEX(D718:D722,MATCH(I718,C718:C722,0))","v":500000},{"$f":"INDEX(E718:E722,MATCH(I718,C718:C722,0))","v":46000},{"$f":"IF(H718>H722,VLOOKUP(H718,A718:F722,6),0)","v":0},{"$f":"VLOOKUP(H718,A718:G722,7)","v":0.03}]
[{"$f":"B718+1","v":240001},300000,0.1,{"$f":"B718","v":240000},{"$f":"(B719-B718)*C719","v":6000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B719+1","v":300001},500000,0.2,{"$f":"B719","v":300000},{"$f":"E719+(B720-B719)*C720","v":46000},0,0.03,{"$f":"IF(I718=C722,E721+ROUND((H718-J718),0)*I718,IF(I718=C721,E720+ROUND((H718-J718)*I718,0),IF(I718=C720,E719+ROUND((H718-J718)*I718,0),IF(I718=C719,E718+ROUND((H718-J718)*I718,0),E717+ROUND((H718-J718)*I718,0)))))","v":2896150},{"$f":"MIN(K722:L722)","v":0},{"$f":"ROUND(SUM(H717+I720)*M718,0)","v":84380},{"$f":"H717+I720+J720","v":2897030}]
[{"$f":"B720+1","v":500001},null,0.3,{"$f":"B720","v":500000},{"$f":"IF(J718=0,0,E720)","v":46000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H715","v":0},{"$f":"IF(H718>H722,H718-H722,0)","v":10000500},{"$f":"IF(I722>0,ROUND(I722*I718,0),0)","v":3000150},{"$f":"I722-J722","v":7000350},{"$f":"IF(H717>0,ROUND(H717*L718,0),0)","v":0},{"$f":"IF(K722>L722,0,L722-K722)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650}]
[0,240000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H725,A725:C729,3)","v":0.3},{"$f":"INDEX(D725:D729,MATCH(I725,C725:C729,0))","v":500000},{"$f":"INDEX(E725:E729,MATCH(I725,C725:C729,0))","v":46000},{"$f":"IF(H725>H729,VLOOKUP(H725,A725:F729,6),0)","v":0},{"$f":"VLOOKUP(H725,A725:G729,7)","v":0.03}]
[{"$f":"B725+1","v":240001},300000,0.1,{"$f":"B725","v":240000},{"$f":"(B726-B725)*C726","v":6000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B726+1","v":300001},500000,0.2,{"$f":"B726","v":300000},{"$f":"E726+(B727-B726)*C727","v":46000},0,0.03,{"$f":"IF(I725=C729,E728+ROUND((H725-J725),0)*I725,IF(I725=C728,E727+ROUND((H725-J725)*I725,0),IF(I725=C727,E726+ROUND((H725-J725)*I725,0),IF(I725=C726,E725+ROUND((H725-J725)*I725,0),E724+ROUND((H725-J725)*I725,0)))))","v":2896150},{"$f":"MIN(K729:L729)","v":0},{"$f":"ROUND(SUM(H724+I727)*M725,0)","v":84380},{"$f":"H724+I727+J727","v":2897030}]
[{"$f":"B727+1","v":500001},null,0.3,{"$f":"B727","v":500000},{"$f":"IF(J725=0,0,E727)","v":46000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H722","v":0},{"$f":"IF(H725>H729,H725-H729,0)","v":10000500},{"$f":"IF(I729>0,ROUND(I729*I725,0),0)","v":3000150},{"$f":"I729-J729","v":7000350},{"$f":"IF(H724>0,ROUND(H724*L725,0),0)","v":0},{"$f":"IF(K729>L729,0,L729-K729)","v":0}]
[null,null,2010,{"$f":"C730+1","v":2011}]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650},null,null,null,null,null,"F.Year",{"$f":"C730","v":2010},{"$f":"D730","v":2011}]
[0,160000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H733,A733:C737,3)","v":0.3},{"$f":"INDEX(D733:D737,MATCH(I733,C733:C737,0))","v":800000},{"$f":"INDEX(E733:E737,MATCH(I733,C733:C737,0))","v":94000},{"$f":"IF(H733>H737,VLOOKUP(H733,A733:F737,6),0)","v":0},{"$f":"VLOOKUP(H733,A733:G737,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B733,IF($E$3=\"Female\",B740,IF($E$3=\"Senior Citizen\",B747,B754)))","v":160000},0]
[{"$f":"B733+1","v":160001},500000,0.1,{"$f":"B733","v":160000},{"$f":"(B734-B733)*C734","v":34000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O733+1","v":160001},500000,0.1]
[{"$f":"B734+1","v":500001},800000,0.2,{"$f":"B734","v":500000},{"$f":"E734+(B735-B734)*C735","v":94000},0,0.03,{"$f":"IF(I733=C737,E736+ROUND((H733-J733),0)*I733,IF(I733=C736,E735+ROUND((H733-J733)*I733,0),IF(I733=C735,E734+ROUND((H733-J733)*I733,0),IF(I733=C734,E733+ROUND((H733-J733)*I733,0),E732+ROUND((H733-J733)*I733,0)))))","v":2854150},{"$f":"MIN(K737:L737)","v":0},{"$f":"ROUND(SUM(H732+I735)*M733,0)","v":84380},{"$f":"H732+I735+J735","v":2897030},null,null,{"$f":"O734+1","v":500001},800000,0.2]
[{"$f":"B735+1","v":800001},null,0.3,{"$f":"B735","v":800000},{"$f":"IF(J733=0,0,E735)","v":94000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O735+1","v":800001},0,0.3]
["Surcharge Limit",null,null,0,null,null,null,0,{"$f":"IF(H733>H737,H733-H737,0)","v":10000500},{"$f":"IF(I737>0,ROUND(I737*I733,0),0)","v":3000150},{"$f":"I737-J737","v":7000350},{"$f":"IF(H732>0,ROUND(H732*L733,0),0)","v":0},{"$f":"IF(K737>L737,0,L737-K737)","v":0},{"$f":"O736+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H735,IF($E$3=\"Female\",H742,IF($E$3=\"Senior Citizen\",H749,H756)))","v":2854150}]
["(below 65 years)",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650},null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I735,IF($E$3=\"Female\",I742,IF($E$3=\"Senior Citizen\",I749,I756)))","v":0}]
[0,190000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H740,A740:C744,3)","v":0.3},{"$f":"INDEX(D740:D744,MATCH(I740,C740:C744,0))","v":800000},{"$f":"INDEX(E740:E744,MATCH(I740,C740:C744,0))","v":91000},{"$f":"IF(H740>H744,VLOOKUP(H740,A740:F744,6),0)","v":0},{"$f":"VLOOKUP(H740,A740:G744,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J735,IF($E$3=\"Female\",J742,IF($E$3=\"Senior Citizen\",J749,J756)))","v":84380}]
[{"$f":"B740+1","v":190001},500000,0.1,{"$f":"B740","v":190000},{"$f":"(B741-B740)*C741","v":31000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K735,IF($E$3=\"Female\",K742,IF($E$3=\"Senior Citizen\",K749,K756)))","v":2897030}]
[{"$f":"B741+1","v":500001},800000,0.2,{"$f":"B741","v":500000},{"$f":"E741+(B742-B741)*C742","v":91000},0,0.03,{"$f":"IF(I740=C744,E743+ROUND((H740-J740),0)*I740,IF(I740=C743,E742+ROUND((H740-J740)*I740,0),IF(I740=C742,E741+ROUND((H740-J740)*I740,0),IF(I740=C741,E740+ROUND((H740-J740)*I740,0),E739+ROUND((H740-J740)*I740,0)))))","v":2851150},{"$f":"MIN(K744:L744)","v":0},{"$f":"ROUND(SUM(H739+I742)*M740,0)","v":84380},{"$f":"H739+I742+J742","v":2897030},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A732,IF($E$3=\"Female\",A739,IF($E$3=\"Senior Citizen\",A746,A753)))","v":"(below 65 years)"}]
[{"$f":"B742+1","v":800001},null,0.3,{"$f":"B742","v":800000},{"$f":"IF(J740=0,0,E742)","v":91000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M737,IF($E$3=\"Female\",M744,IF($E$3=\"Senior Citizen\",M751,M758)))","v":0}]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H737","v":0},{"$f":"IF(H740>H744,H740-H744,0)","v":10000500},{"$f":"IF(I744>0,ROUND(I744*I740,0),0)","v":3000150},{"$f":"I744-J744","v":7000350},{"$f":"IF(H739>0,ROUND(H739*L740,0),0)","v":0},{"$f":"IF(K744>L744,0,L744-K744)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K735,IF($E$3=\"Female\",K742,IF($E$3=\"Senior Citizen\",K749,K756)))","v":2897030}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 65 years)",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650}]
[0,240000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H747,A747:C751,3)","v":0.3},{"$f":"INDEX(D747:D751,MATCH(I747,C747:C751,0))","v":800000},{"$f":"INDEX(E747:E751,MATCH(I747,C747:C751,0))","v":86000},{"$f":"IF(H747>H751,VLOOKUP(H747,A747:F751,6),0)","v":0},{"$f":"VLOOKUP(H747,A747:G751,7)","v":0.03}]
[{"$f":"B747+1","v":240001},500000,0.1,{"$f":"B747","v":240000},{"$f":"(B748-B747)*C748","v":26000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B748+1","v":500001},800000,0.2,{"$f":"B748","v":500000},{"$f":"E748+(B749-B748)*C749","v":86000},0,0.03,{"$f":"IF(I747=C751,E750+ROUND((H747-J747),0)*I747,IF(I747=C750,E749+ROUND((H747-J747)*I747,0),IF(I747=C749,E748+ROUND((H747-J747)*I747,0),IF(I747=C748,E747+ROUND((H747-J747)*I747,0),E746+ROUND((H747-J747)*I747,0)))))","v":2846150},{"$f":"MIN(K751:L751)","v":0},{"$f":"ROUND(SUM(H746+I749)*M747,0)","v":84380},{"$f":"H746+I749+J749","v":2897030}]
[{"$f":"B749+1","v":800001},null,0.3,{"$f":"B749","v":800000},{"$f":"IF(J747=0,0,E749)","v":86000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H744","v":0},{"$f":"IF(H747>H751,H747-H751,0)","v":10000500},{"$f":"IF(I751>0,ROUND(I751*I747,0),0)","v":3000150},{"$f":"I751-J751","v":7000350},{"$f":"IF(H746>0,ROUND(H746*L747,0),0)","v":0},{"$f":"IF(K751>L751,0,L751-K751)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650}]
[0,240000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H754,A754:C758,3)","v":0.3},{"$f":"INDEX(D754:D758,MATCH(I754,C754:C758,0))","v":800000},{"$f":"INDEX(E754:E758,MATCH(I754,C754:C758,0))","v":86000},{"$f":"IF(H754>H758,VLOOKUP(H754,A754:F758,6),0)","v":0},{"$f":"VLOOKUP(H754,A754:G758,7)","v":0.03}]
[{"$f":"B754+1","v":240001},500000,0.1,{"$f":"B754","v":240000},{"$f":"(B755-B754)*C755","v":26000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B755+1","v":500001},800000,0.2,{"$f":"B755","v":500000},{"$f":"E755+(B756-B755)*C756","v":86000},0,0.03,{"$f":"IF(I754=C758,E757+ROUND((H754-J754),0)*I754,IF(I754=C757,E756+ROUND((H754-J754)*I754,0),IF(I754=C756,E755+ROUND((H754-J754)*I754,0),IF(I754=C755,E754+ROUND((H754-J754)*I754,0),E753+ROUND((H754-J754)*I754,0)))))","v":2846150},{"$f":"MIN(K758:L758)","v":0},{"$f":"ROUND(SUM(H753+I756)*M754,0)","v":84380},{"$f":"H753+I756+J756","v":2897030}]
[{"$f":"B756+1","v":800001},null,0.3,{"$f":"B756","v":800000},{"$f":"IF(J754=0,0,E756)","v":86000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H751","v":0},{"$f":"IF(H754>H758,H754-H758,0)","v":10000500},{"$f":"IF(I758>0,ROUND(I758*I754,0),0)","v":3000150},{"$f":"I758-J758","v":7000350},{"$f":"IF(H753>0,ROUND(H753*L754,0),0)","v":0},{"$f":"IF(K758>L758,0,L758-K758)","v":0}]
[null,null,2011,{"$f":"C759+1","v":2012}]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 60 years)",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650},null,null,null,null,null,"F.Year",{"$f":"C759","v":2011},{"$f":"D759","v":2012}]
[0,180000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H762,A762:C766,3)","v":0.3},{"$f":"INDEX(D762:D766,MATCH(I762,C762:C766,0))","v":800000},{"$f":"INDEX(E762:E766,MATCH(I762,C762:C766,0))","v":92000},{"$f":"IF(H762>H766,VLOOKUP(H762,A762:F766,6),0)","v":0},{"$f":"VLOOKUP(H762,A762:G766,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B762,IF($E$3=\"Female\",B769,IF($E$3=\"Senior Citizen\",B776,B783)))","v":180000},0]
[{"$f":"B762+1","v":180001},500000,0.1,{"$f":"B762","v":180000},{"$f":"(B763-B762)*C763","v":32000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O762+1","v":180001},500000,0.1]
[{"$f":"B763+1","v":500001},800000,0.2,{"$f":"B763","v":500000},{"$f":"E763+(B764-B763)*C764","v":92000},0,0.03,{"$f":"IF(I762=C766,E765+ROUND((H762-J762),0)*I762,IF(I762=C765,E764+ROUND((H762-J762)*I762,0),IF(I762=C764,E763+ROUND((H762-J762)*I762,0),IF(I762=C763,E762+ROUND((H762-J762)*I762,0),E761+ROUND((H762-J762)*I762,0)))))","v":2852150},{"$f":"MIN(K766:L766)","v":0},{"$f":"ROUND(SUM(H761+I764)*M762,0)","v":84380},{"$f":"H761+I764+J764","v":2897030},null,null,{"$f":"O763+1","v":500001},800000,0.2]
[{"$f":"B764+1","v":800001},null,0.3,{"$f":"B764","v":800000},{"$f":"IF(J762=0,0,E764)","v":92000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O764+1","v":800001},0,0.3]
["Surcharge Limit",null,null,0,null,null,null,0,{"$f":"IF(H762>H766,H762-H766,0)","v":10000500},{"$f":"IF(I766>0,ROUND(I766*I762,0),0)","v":3000150},{"$f":"I766-J766","v":7000350},{"$f":"IF(H761>0,ROUND(H761*L762,0),0)","v":0},{"$f":"IF(K766>L766,0,L766-K766)","v":0},{"$f":"O765+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H764,IF($E$3=\"Female\",H771,IF($E$3=\"Senior Citizen\",H778,H785)))","v":2852150}]
["(below 60 years)",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650},null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I764,IF($E$3=\"Female\",I771,IF($E$3=\"Senior Citizen\",I778,I785)))","v":0}]
[0,190000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H769,A769:C773,3)","v":0.3},{"$f":"INDEX(D769:D773,MATCH(I769,C769:C773,0))","v":800000},{"$f":"INDEX(E769:E773,MATCH(I769,C769:C773,0))","v":91000},{"$f":"IF(H769>H773,VLOOKUP(H769,A769:F773,6),0)","v":0},{"$f":"VLOOKUP(H769,A769:G773,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J764,IF($E$3=\"Female\",J771,IF($E$3=\"Senior Citizen\",J778,J785)))","v":84380}]
[{"$f":"B769+1","v":190001},500000,0.1,{"$f":"B769","v":190000},{"$f":"(B770-B769)*C770","v":31000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K764,IF($E$3=\"Female\",K771,IF($E$3=\"Senior Citizen\",K778,K785)))","v":2897030}]
[{"$f":"B770+1","v":500001},800000,0.2,{"$f":"B770","v":500000},{"$f":"E770+(B771-B770)*C771","v":91000},0,0.03,{"$f":"IF(I769=C773,E772+ROUND((H769-J769),0)*I769,IF(I769=C772,E771+ROUND((H769-J769)*I769,0),IF(I769=C771,E770+ROUND((H769-J769)*I769,0),IF(I769=C770,E769+ROUND((H769-J769)*I769,0),E768+ROUND((H769-J769)*I769,0)))))","v":2851150},{"$f":"MIN(K773:L773)","v":0},{"$f":"ROUND(SUM(H768+I771)*M769,0)","v":84380},{"$f":"H768+I771+J771","v":2897030},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A761,IF($E$3=\"Female\",A768,IF($E$3=\"Senior Citizen\",A775,A782)))","v":"(below 60 years)"}]
[{"$f":"B771+1","v":800001},null,0.3,{"$f":"B771","v":800000},{"$f":"IF(J769=0,0,E771)","v":91000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M766,IF($E$3=\"Female\",M773,IF($E$3=\"Senior Citizen\",M780,M787)))","v":0}]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H766","v":0},{"$f":"IF(H769>H773,H769-H773,0)","v":10000500},{"$f":"IF(I773>0,ROUND(I773*I769,0),0)","v":3000150},{"$f":"I773-J773","v":7000350},{"$f":"IF(H768>0,ROUND(H768*L769,0),0)","v":0},{"$f":"IF(K773>L773,0,L773-K773)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K764,IF($E$3=\"Female\",K771,IF($E$3=\"Senior Citizen\",K778,K785)))","v":2897030}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(>60,<80))",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650}]
[0,250000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H776,A776:C780,3)","v":0.3},{"$f":"INDEX(D776:D780,MATCH(I776,C776:C780,0))","v":800000},{"$f":"INDEX(E776:E780,MATCH(I776,C776:C780,0))","v":85000},{"$f":"IF(H776>H780,VLOOKUP(H776,A776:F780,6),0)","v":0},{"$f":"VLOOKUP(H776,A776:G780,7)","v":0.03}]
[{"$f":"B776+1","v":250001},500000,0.1,{"$f":"B776","v":250000},{"$f":"(B777-B776)*C777","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B777+1","v":500001},800000,0.2,{"$f":"B777","v":500000},{"$f":"E777+(B778-B777)*C778","v":85000},0,0.03,{"$f":"IF(I776=C780,E779+ROUND((H776-J776),0)*I776,IF(I776=C779,E778+ROUND((H776-J776)*I776,0),IF(I776=C778,E777+ROUND((H776-J776)*I776,0),IF(I776=C777,E776+ROUND((H776-J776)*I776,0),E775+ROUND((H776-J776)*I776,0)))))","v":2845150},{"$f":"MIN(K780:L780)","v":0},{"$f":"ROUND(SUM(H775+I778)*M776,0)","v":84380},{"$f":"H775+I778+J778","v":2897030}]
[{"$f":"B778+1","v":800001},null,0.3,{"$f":"B778","v":800000},{"$f":"IF(J776=0,0,E778)","v":85000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H773","v":0},{"$f":"IF(H776>H780,H776-H780,0)","v":10000500},{"$f":"IF(I780>0,ROUND(I780*I776,0),0)","v":3000150},{"$f":"I780-J780","v":7000350},{"$f":"IF(H775>0,ROUND(H775*L776,0),0)","v":0},{"$f":"IF(K780>L780,0,L780-K780)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650}]
[0,500000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H783,A783:C787,3)","v":0.3},{"$f":"INDEX(D783:D787,MATCH(I783,C783:C787,0))","v":800000},{"$f":"INDEX(E783:E787,MATCH(I783,C783:C787,0))","v":60000},{"$f":"IF(H783>H787,VLOOKUP(H783,A783:F787,6),0)","v":0},{"$f":"VLOOKUP(H783,A783:G787,7)","v":0.03}]
[{"$f":"B783+1","v":500001},800000,0.2,{"$f":"B783","v":500000},{"$f":"(B784-B783)*C784","v":60000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B784+1","v":800001},null,0.3,{"$f":"B784","v":800000},{"$f":"IF(J783=0,0,E784)","v":60000},0,0.03,{"$f":"IF(I783=C787,E786+ROUND((H783-J783),0)*I783,IF(I783=C786,E785+ROUND((H783-J783)*I783,0),IF(I783=C785,E784+ROUND((H783-J783)*I783,0),IF(I783=C784,E783+ROUND((H783-J783)*I783,0),E782+ROUND((H783-J783)*I783,0)))))","v":2820150},{"$f":"MIN(K787:L787)","v":0},{"$f":"ROUND(SUM(H782+I785)*M783,0)","v":84380},{"$f":"H782+I785+J785","v":2897030}]
[null,null,null,null,null,0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H780","v":0},{"$f":"IF(H783>H787,H783-H787,0)","v":10000500},{"$f":"IF(I787>0,ROUND(I787*I783,0),0)","v":3000150},{"$f":"I787-J787","v":7000350},{"$f":"IF(H782>0,ROUND(H782*L783,0),0)","v":0},{"$f":"IF(K787>L787,0,L787-K787)","v":0}]
[null,null,2012,{"$f":"C788+1","v":2013}]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650},null,null,null,null,null,"F.Year",{"$f":"C788","v":2012},{"$f":"D788","v":2013}]
[0,200000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H791,A791:C795,3)","v":0.3},{"$f":"INDEX(D791:D795,MATCH(I791,C791:C795,0))","v":1000000},{"$f":"INDEX(E791:E795,MATCH(I791,C791:C795,0))","v":130000},{"$f":"IF(H791>H795,VLOOKUP(H791,A791:F795,6),0)","v":0},{"$f":"VLOOKUP(H791,A791:G795,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B791,IF($E$3=\"Female\",B798,IF($E$3=\"Senior Citizen\",B805,B812)))","v":200000},0]
[{"$f":"B791+1","v":200001},500000,0.1,{"$f":"B791","v":200000},{"$f":"(B792-B791)*C792","v":30000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O791+1","v":200001},500000,0.1]
[{"$f":"B792+1","v":500001},1000000,0.2,{"$f":"B792","v":500000},{"$f":"E792+(B793-B792)*C793","v":130000},0,0.03,{"$f":"IF(I791=C795,E794+ROUND((H791-J791),0)*I791,IF(I791=C794,E793+ROUND((H791-J791)*I791,0),IF(I791=C793,E792+ROUND((H791-J791)*I791,0),IF(I791=C792,E791+ROUND((H791-J791)*I791,0),E790+ROUND((H791-J791)*I791,0)))))","v":2830150},{"$f":"MIN(K795:L795)","v":0},{"$f":"ROUND(SUM(H790+I793)*M791,0)","v":84380},{"$f":"H790+I793+J793","v":2897030},null,null,{"$f":"O792+1","v":500001},1000000,0.2]
[{"$f":"B793+1","v":1000001},null,0.3,{"$f":"B793","v":1000000},{"$f":"IF(J791=0,0,E793)","v":130000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O793+1","v":1000001},0,0.3]
["Surcharge Limit",null,null,0,null,null,null,0,{"$f":"IF(H791>H795,H791-H795,0)","v":10000500},{"$f":"IF(I795>0,ROUND(I795*I791,0),0)","v":3000150},{"$f":"I795-J795","v":7000350},{"$f":"IF(H790>0,ROUND(H790*L791,0),0)","v":0},{"$f":"IF(K795>L795,0,L795-K795)","v":0},{"$f":"O794+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H793,IF($E$3=\"Female\",H800,IF($E$3=\"Senior Citizen\",H807,H814)))","v":2830150}]
["(below 65 years)",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650},null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I793,IF($E$3=\"Female\",I800,IF($E$3=\"Senior Citizen\",I807,I814)))","v":0}]
[0,200000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H798,A798:C802,3)","v":0.3},{"$f":"INDEX(D798:D802,MATCH(I798,C798:C802,0))","v":1000000},{"$f":"INDEX(E798:E802,MATCH(I798,C798:C802,0))","v":130000},{"$f":"IF(H798>H802,VLOOKUP(H798,A798:F802,6),0)","v":0},{"$f":"VLOOKUP(H798,A798:G802,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J793,IF($E$3=\"Female\",J800,IF($E$3=\"Senior Citizen\",J807,J814)))","v":84380}]
[{"$f":"B798+1","v":200001},500000,0.1,{"$f":"B798","v":200000},{"$f":"(B799-B798)*C799","v":30000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K793,IF($E$3=\"Female\",K800,IF($E$3=\"Senior Citizen\",K807,K814)))","v":2897030}]
[{"$f":"B799+1","v":500001},1000000,0.2,{"$f":"B799","v":500000},{"$f":"E799+(B800-B799)*C800","v":130000},0,0.03,{"$f":"IF(I798=C802,E801+ROUND((H798-J798),0)*I798,IF(I798=C801,E800+ROUND((H798-J798)*I798,0),IF(I798=C800,E799+ROUND((H798-J798)*I798,0),IF(I798=C799,E798+ROUND((H798-J798)*I798,0),E797+ROUND((H798-J798)*I798,0)))))","v":2830150},{"$f":"MIN(K802:L802)","v":0},{"$f":"ROUND(SUM(H797+I800)*M798,0)","v":84380},{"$f":"H797+I800+J800","v":2897030},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A790,IF($E$3=\"Female\",A797,IF($E$3=\"Senior Citizen\",A804,A811)))","v":"(below 65 years)"}]
[{"$f":"B800+1","v":1000001},null,0.3,{"$f":"B800","v":1000000},{"$f":"IF(J798=0,0,E800)","v":130000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M795,IF($E$3=\"Female\",M802,IF($E$3=\"Senior Citizen\",M809,M816)))","v":0}]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H795","v":0},{"$f":"IF(H798>H802,H798-H802,0)","v":10000500},{"$f":"IF(I802>0,ROUND(I802*I798,0),0)","v":3000150},{"$f":"I802-J802","v":7000350},{"$f":"IF(H797>0,ROUND(H797*L798,0),0)","v":0},{"$f":"IF(K802>L802,0,L802-K802)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K793,IF($E$3=\"Female\",K800,IF($E$3=\"Senior Citizen\",K807,K814)))","v":2897030}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 65 years)",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650}]
[0,250000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H805,A805:C809,3)","v":0.3},{"$f":"INDEX(D805:D809,MATCH(I805,C805:C809,0))","v":1000000},{"$f":"INDEX(E805:E809,MATCH(I805,C805:C809,0))","v":125000},{"$f":"IF(H805>H809,VLOOKUP(H805,A805:F809,6),0)","v":0},{"$f":"VLOOKUP(H805,A805:G809,7)","v":0.03}]
[{"$f":"B805+1","v":250001},500000,0.1,{"$f":"B805","v":250000},{"$f":"(B806-B805)*C806","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B806+1","v":500001},1000000,0.2,{"$f":"B806","v":500000},{"$f":"E806+(B807-B806)*C807","v":125000},0,0.03,{"$f":"IF(I805=C809,E808+ROUND((H805-J805),0)*I805,IF(I805=C808,E807+ROUND((H805-J805)*I805,0),IF(I805=C807,E806+ROUND((H805-J805)*I805,0),IF(I805=C806,E805+ROUND((H805-J805)*I805,0),E804+ROUND((H805-J805)*I805,0)))))","v":2825150},{"$f":"MIN(K809:L809)","v":0},{"$f":"ROUND(SUM(H804+I807)*M805,0)","v":84380},{"$f":"H804+I807+J807","v":2897030}]
[{"$f":"B807+1","v":1000001},null,0.3,{"$f":"B807","v":1000000},{"$f":"IF(J805=0,0,E807)","v":125000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H802","v":0},{"$f":"IF(H805>H809,H805-H809,0)","v":10000500},{"$f":"IF(I809>0,ROUND(I809*I805,0),0)","v":3000150},{"$f":"I809-J809","v":7000350},{"$f":"IF(H804>0,ROUND(H804*L805,0),0)","v":0},{"$f":"IF(K809>L809,0,L809-K809)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650}]
[0,500000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H812,A812:C816,3)","v":0.3},{"$f":"INDEX(D812:D816,MATCH(I812,C812:C816,0))","v":1000000},{"$f":"INDEX(E812:E816,MATCH(I812,C812:C816,0))","v":100000},{"$f":"IF(H812>H816,VLOOKUP(H812,A812:F816,6),0)","v":0},{"$f":"VLOOKUP(H812,A812:G816,7)","v":0.03}]
[{"$f":"B812+1","v":500001},1000000,0.2,{"$f":"B812","v":500000},{"$f":"(B813-B812)*C813","v":100000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B813+1","v":1000001},null,0.3,{"$f":"B813","v":1000000},{"$f":"IF(J812=0,0,E813)","v":100000},0,0.03,{"$f":"IF(I812=C816,E815+ROUND((H812-J812),0)*I812,IF(I812=C815,E814+ROUND((H812-J812)*I812,0),IF(I812=C814,E813+ROUND((H812-J812)*I812,0),IF(I812=C813,E812+ROUND((H812-J812)*I812,0),E811+ROUND((H812-J812)*I812,0)))))","v":2800150},{"$f":"MIN(K816:L816)","v":0},{"$f":"ROUND(SUM(H811+I814)*M812,0)","v":84380},{"$f":"H811+I814+J814","v":2897030}]
[null,null,null,null,null,0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H809","v":0},{"$f":"IF(H812>H816,H812-H816,0)","v":10000500},{"$f":"IF(I816>0,ROUND(I816*I812,0),0)","v":3000150},{"$f":"I816-J816","v":7000350},{"$f":"IF(H811>0,ROUND(H811*L812,0),0)","v":0},{"$f":"IF(K816>L816,0,L816-K816)","v":0}]
[null,null,2013,{"$f":"C817+1","v":2014}]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 60 years)",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650},null,null,null,null,null,"F.Year",{"$f":"C817","v":2013},{"$f":"D817","v":2014}]
[0,200000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H820,A820:C824,3)","v":0.3},{"$f":"INDEX(D820:D824,MATCH(I820,C820:C824,0))","v":1000000},{"$f":"INDEX(E820:E824,MATCH(I820,C820:C824,0))","v":130000},{"$f":"IF(H820>H824,VLOOKUP(H820,A820:F824,6),0)","v":0.1},{"$f":"VLOOKUP(H820,A820:G824,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B820,IF($E$3=\"Female\",B827,IF($E$3=\"Senior Citizen\",B834,B841)))","v":200000},0]
[{"$f":"B820+1","v":200001},500000,0.1,{"$f":"B820","v":200000},{"$f":"(B821-B820)*C821","v":30000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O820+1","v":200001},500000,0.1]
[{"$f":"B821+1","v":500001},1000000,0.2,{"$f":"B821","v":500000},{"$f":"E821+(B822-B821)*C822","v":130000},0,0.03,{"$f":"IF(I820=C824,E823+ROUND((H820-J820),0)*I820,IF(I820=C823,E822+ROUND((H820-J820)*I820,0),IF(I820=C822,E821+ROUND((H820-J820)*I820,0),IF(I820=C821,E820+ROUND((H820-J820)*I820,0),E819+ROUND((H820-J820)*I820,0)))))","v":2830150},{"$f":"MIN(K824:L824)","v":350},{"$f":"ROUND(SUM(H819+I822)*M820,0)","v":84390},{"$f":"H819+I822+J822","v":2897390},null,null,{"$f":"O821+1","v":500001},1000000,0.2]
[{"$f":"B822+1","v":1000001},null,0.3,{"$f":"B822","v":1000000},{"$f":"IF(J820=0,0,E822)","v":130000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O822+1","v":1000001},0,0.3]
["Surcharge Limit",null,null,10000000,null,null,null,10000000,{"$f":"IF(H820>H824,H820-H824,0)","v":500},{"$f":"IF(I824>0,ROUND(I824*I820,0),0)","v":150},{"$f":"I824-J824","v":350},{"$f":"IF(H819>0,ROUND(H819*L820,0),0)","v":281265},{"$f":"IF(K824>L824,0,L824-K824)","v":280915},{"$f":"O823+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H822,IF($E$3=\"Female\",H829,IF($E$3=\"Senior Citizen\",H836,H843)))","v":2830150}]
["(below 60 years)",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650},null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I822,IF($E$3=\"Female\",I829,IF($E$3=\"Senior Citizen\",I836,I843)))","v":350}]
[0,200000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H827,A827:C831,3)","v":0.3},{"$f":"INDEX(D827:D831,MATCH(I827,C827:C831,0))","v":1000000},{"$f":"INDEX(E827:E831,MATCH(I827,C827:C831,0))","v":130000},{"$f":"IF(H827>H831,VLOOKUP(H827,A827:F831,6),0)","v":0.1},{"$f":"VLOOKUP(H827,A827:G831,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J822,IF($E$3=\"Female\",J829,IF($E$3=\"Senior Citizen\",J836,J843)))","v":84390}]
[{"$f":"B827+1","v":200001},500000,0.1,{"$f":"B827","v":200000},{"$f":"(B828-B827)*C828","v":30000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K822,IF($E$3=\"Female\",K829,IF($E$3=\"Senior Citizen\",K836,K843)))","v":2897390}]
[{"$f":"B828+1","v":500001},1000000,0.2,{"$f":"B828","v":500000},{"$f":"E828+(B829-B828)*C829","v":130000},0,0.03,{"$f":"IF(I827=C831,E830+ROUND((H827-J827),0)*I827,IF(I827=C830,E829+ROUND((H827-J827)*I827,0),IF(I827=C829,E828+ROUND((H827-J827)*I827,0),IF(I827=C828,E827+ROUND((H827-J827)*I827,0),E826+ROUND((H827-J827)*I827,0)))))","v":2830150},{"$f":"MIN(K831:L831)","v":350},{"$f":"ROUND(SUM(H826+I829)*M827,0)","v":84390},{"$f":"H826+I829+J829","v":2897390},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A819,IF($E$3=\"Female\",A826,IF($E$3=\"Senior Citizen\",A833,A840)))","v":"(below 60 years)"}]
[{"$f":"B829+1","v":1000001},null,0.3,{"$f":"B829","v":1000000},{"$f":"IF(J827=0,0,E829)","v":130000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M824,IF($E$3=\"Female\",M831,IF($E$3=\"Senior Citizen\",M838,M845)))","v":280915}]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H824","v":10000000},{"$f":"IF(H827>H831,H827-H831,0)","v":500},{"$f":"IF(I831>0,ROUND(I831*I827,0),0)","v":150},{"$f":"I831-J831","v":350},{"$f":"IF(H826>0,ROUND(H826*L827,0),0)","v":281265},{"$f":"IF(K831>L831,0,L831-K831)","v":280915},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K822,IF($E$3=\"Female\",K829,IF($E$3=\"Senior Citizen\",K836,K843)))","v":2897390}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(>60,<80))",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650}]
[0,250000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H834,A834:C838,3)","v":0.3},{"$f":"INDEX(D834:D838,MATCH(I834,C834:C838,0))","v":1000000},{"$f":"INDEX(E834:E838,MATCH(I834,C834:C838,0))","v":125000},{"$f":"IF(H834>H838,VLOOKUP(H834,A834:F838,6),0)","v":0.1},{"$f":"VLOOKUP(H834,A834:G838,7)","v":0.03}]
[{"$f":"B834+1","v":250001},500000,0.1,{"$f":"B834","v":250000},{"$f":"(B835-B834)*C835","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B835+1","v":500001},1000000,0.2,{"$f":"B835","v":500000},{"$f":"E835+(B836-B835)*C836","v":125000},0,0.03,{"$f":"IF(I834=C838,E837+ROUND((H834-J834),0)*I834,IF(I834=C837,E836+ROUND((H834-J834)*I834,0),IF(I834=C836,E835+ROUND((H834-J834)*I834,0),IF(I834=C835,E834+ROUND((H834-J834)*I834,0),E833+ROUND((H834-J834)*I834,0)))))","v":2825150},{"$f":"MIN(K838:L838)","v":350},{"$f":"ROUND(SUM(H833+I836)*M834,0)","v":84390},{"$f":"H833+I836+J836","v":2897390}]
[{"$f":"B836+1","v":1000001},null,0.3,{"$f":"B836","v":1000000},{"$f":"IF(J834=0,0,E836)","v":125000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H831","v":10000000},{"$f":"IF(H834>H838,H834-H838,0)","v":500},{"$f":"IF(I838>0,ROUND(I838*I834,0),0)","v":150},{"$f":"I838-J838","v":350},{"$f":"IF(H833>0,ROUND(H833*L834,0),0)","v":281265},{"$f":"IF(K838>L838,0,L838-K838)","v":280915}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650}]
[0,500000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H841,A841:C845,3)","v":0.3},{"$f":"INDEX(D841:D845,MATCH(I841,C841:C845,0))","v":1000000},{"$f":"INDEX(E841:E845,MATCH(I841,C841:C845,0))","v":100000},{"$f":"IF(H841>H845,VLOOKUP(H841,A841:F845,6),0)","v":0.1},{"$f":"VLOOKUP(H841,A841:G845,7)","v":0.03}]
[{"$f":"B841+1","v":500001},1000000,0.2,{"$f":"B841","v":500000},{"$f":"(B842-B841)*C842","v":100000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B842+1","v":1000001},null,0.3,{"$f":"B842","v":1000000},{"$f":"IF(J841=0,0,E842)","v":100000},0.1,0.03,{"$f":"IF(I841=C845,E844+ROUND((H841-J841),0)*I841,IF(I841=C844,E843+ROUND((H841-J841)*I841,0),IF(I841=C843,E842+ROUND((H841-J841)*I841,0),IF(I841=C842,E841+ROUND((H841-J841)*I841,0),E840+ROUND((H841-J841)*I841,0)))))","v":2800150},{"$f":"MIN(K845:L845)","v":350},{"$f":"ROUND(SUM(H840+I843)*M841,0)","v":84390},{"$f":"H840+I843+J843","v":2897390}]
[null,null,null,null,null,0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H838","v":10000000},{"$f":"IF(H841>H845,H841-H845,0)","v":500},{"$f":"IF(I845>0,ROUND(I845*I841,0),0)","v":150},{"$f":"I845-J845","v":350},{"$f":"IF(H840>0,ROUND(H840*L841,0),0)","v":281265},{"$f":"IF(K845>L845,0,L845-K845)","v":280915},null,null,null,{"$f":"H849-J849","v":9000500}]
[null,null,2014,{"$f":"C846+1","v":2015}]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 60 years)",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650},null,null,null,null,null,"F.Year",{"$f":"C846","v":2014},{"$f":"D846","v":2015}]
[0,250000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H849,A849:C853,3)","v":0.3},{"$f":"INDEX(D849:D853,MATCH(I849,C849:C853,0))","v":1000000},{"$f":"INDEX(E849:E853,MATCH(I849,C849:C853,0))","v":125000},{"$f":"IF(H849>H853,VLOOKUP(H849,A849:F853,6),0)","v":0.1},{"$f":"VLOOKUP(H849,A849:G853,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B849,IF($E$3=\"Female\",B856,IF($E$3=\"Senior Citizen\",B863,B870)))","v":250000},0]
[{"$f":"B849+1","v":250001},500000,0.1,{"$f":"B849","v":250000},{"$f":"(B850-B849)*C850","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O849+1","v":250001},500000,0.1]
[{"$f":"B850+1","v":500001},1000000,0.2,{"$f":"B850","v":500000},{"$f":"E850+(B851-B850)*C851","v":125000},0,0.03,{"$f":"IF(I849=C853,E852+ROUND((H849-J849),0)*I849,IF(I849=C852,E851+ROUND((H849-J849)*I849,0),IF(I849=C851,E850+ROUND((H849-J849)*I849,0),IF(I849=C850,E849+ROUND((H849-J849)*I849,0),E848+ROUND((H849-J849)*I849,0)))))","v":2825150},{"$f":"MIN(K853:L853)","v":350},{"$f":"ROUND(SUM(H848+I851)*M849,0)","v":84390},{"$f":"H848+I851+J851","v":2897390},null,null,{"$f":"O850+1","v":500001},1000000,0.2]
[{"$f":"B851+1","v":1000001},null,0.3,{"$f":"B851","v":1000000},{"$f":"IF(J849=0,0,E851)","v":125000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O851+1","v":1000001},0,0.3,null,"Mar. Relf."]
["Surcharge Limit",null,null,10000000,null,null,null,10000000,{"$f":"IF(H849>H853,H849-H853,0)","v":500},{"$f":"IF(I853>0,ROUND(I853*I849,0),0)","v":150},{"$f":"I853-J853","v":350},{"$f":"IF(H848>0,ROUND(H848*L849,0),0)","v":281265},{"$f":"IF(K853>L853,0,L853-K853)","v":280915},{"$f":"O852+1","v":1},0,0,null,{"$f":"L853-I851","v":280915}]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H851,IF($E$3=\"Female\",H858,IF($E$3=\"Senior Citizen\",H865,H872)))","v":2825150}]
["(below 60 years)",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650},null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I851,IF($E$3=\"Female\",I858,IF($E$3=\"Senior Citizen\",I865,I872)))","v":350}]
[0,250000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H856,A856:C860,3)","v":0.3},{"$f":"INDEX(D856:D860,MATCH(I856,C856:C860,0))","v":1000000},{"$f":"INDEX(E856:E860,MATCH(I856,C856:C860,0))","v":125000},{"$f":"IF(H856>H860,VLOOKUP(H856,A856:F860,6),0)","v":0.1},{"$f":"VLOOKUP(H856,A856:G860,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J851,IF($E$3=\"Female\",J858,IF($E$3=\"Senior Citizen\",J865,J872)))","v":84390}]
[{"$f":"B856+1","v":250001},500000,0.1,{"$f":"B856","v":250000},{"$f":"(B857-B856)*C857","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K851,IF($E$3=\"Female\",K858,IF($E$3=\"Senior Citizen\",K865,K872)))","v":2897390}]
[{"$f":"B857+1","v":500001},1000000,0.2,{"$f":"B857","v":500000},{"$f":"E857+(B858-B857)*C858","v":125000},0,0.03,{"$f":"IF(I856=C860,E859+ROUND((H856-J856),0)*I856,IF(I856=C859,E858+ROUND((H856-J856)*I856,0),IF(I856=C858,E857+ROUND((H856-J856)*I856,0),IF(I856=C857,E856+ROUND((H856-J856)*I856,0),E855+ROUND((H856-J856)*I856,0)))))","v":2825150},{"$f":"MIN(K860:L860)","v":350},{"$f":"ROUND(SUM(H855+I858)*M856,0)","v":84390},{"$f":"H855+I858+J858","v":2897390},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A848,IF($E$3=\"Female\",A855,IF($E$3=\"Senior Citizen\",A862,A869)))","v":"(below 60 years)"}]
[{"$f":"B858+1","v":1000001},null,0.3,{"$f":"B858","v":1000000},{"$f":"IF(J856=0,0,E858)","v":125000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M853,IF($E$3=\"Female\",M860,IF($E$3=\"Senior Citizen\",M867,M874)))","v":280915}]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H853","v":10000000},{"$f":"IF(H856>H860,H856-H860,0)","v":500},{"$f":"IF(I860>0,ROUND(I860*I856,0),0)","v":150},{"$f":"I860-J860","v":350},{"$f":"IF(H855>0,ROUND(H855*L856,0),0)","v":281265},{"$f":"IF(K860>L860,0,L860-K860)","v":280915},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K851,IF($E$3=\"Female\",K858,IF($E$3=\"Senior Citizen\",K865,K872)))","v":2897390},"diff","nor sur"]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess",null,null,null,{"$f":"O861-P861","v":0},{"$f":"L853","v":281265}]
["(>60,<80))",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650}]
[0,300000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H863,A863:C867,3)","v":0.3},{"$f":"INDEX(D863:D867,MATCH(I863,C863:C867,0))","v":1000000},{"$f":"INDEX(E863:E867,MATCH(I863,C863:C867,0))","v":120000},{"$f":"IF(H863>H867,VLOOKUP(H863,A863:F867,6),0)","v":0.1},{"$f":"VLOOKUP(H863,A863:G867,7)","v":0.03}]
[{"$f":"B863+1","v":300001},500000,0.1,{"$f":"B863","v":300000},{"$f":"(B864-B863)*C864","v":20000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B864+1","v":500001},1000000,0.2,{"$f":"B864","v":500000},{"$f":"E864+(B865-B864)*C865","v":120000},0,0.03,{"$f":"IF(I863=C867,E866+ROUND((H863-J863),0)*I863,IF(I863=C866,E865+ROUND((H863-J863)*I863,0),IF(I863=C865,E864+ROUND((H863-J863)*I863,0),IF(I863=C864,E863+ROUND((H863-J863)*I863,0),E862+ROUND((H863-J863)*I863,0)))))","v":2820150},{"$f":"MIN(K867:L867)","v":350},{"$f":"ROUND(SUM(H862+I865)*M863,0)","v":84390},{"$f":"H862+I865+J865","v":2897390}]
[{"$f":"B865+1","v":1000001},null,0.3,{"$f":"B865","v":1000000},{"$f":"IF(J863=0,0,E865)","v":120000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H860","v":10000000},{"$f":"IF(H863>H867,H863-H867,0)","v":500},{"$f":"IF(I867>0,ROUND(I867*I863,0),0)","v":150},{"$f":"I867-J867","v":350},{"$f":"IF(H862>0,ROUND(H862*L863,0),0)","v":281265},{"$f":"IF(K867>L867,0,L867-K867)","v":280915}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650}]
[0,500000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H870,A870:C874,3)","v":0.3},{"$f":"INDEX(D870:D874,MATCH(I870,C870:C874,0))","v":1000000},{"$f":"INDEX(E870:E874,MATCH(I870,C870:C874,0))","v":100000},{"$f":"IF(H870>H874,VLOOKUP(H870,A870:F874,6),0)","v":0.1},{"$f":"VLOOKUP(H870,A870:G874,7)","v":0.03}]
[{"$f":"B870+1","v":500001},1000000,0.2,{"$f":"B870","v":500000},{"$f":"(B871-B870)*C871","v":100000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B871+1","v":1000001},null,0.3,{"$f":"B871","v":1000000},{"$f":"IF(J870=0,0,E871)","v":100000},0.1,0.03,{"$f":"IF(I870=C874,E873+ROUND((H870-J870),0)*I870,IF(I870=C873,E872+ROUND((H870-J870)*I870,0),IF(I870=C872,E871+ROUND((H870-J870)*I870,0),IF(I870=C871,E870+ROUND((H870-J870)*I870,0),E869+ROUND((H870-J870)*I870,0)))))","v":2800150},{"$f":"MIN(K874:L874)","v":350},{"$f":"ROUND(SUM(H869+I872)*M870,0)","v":84390},{"$f":"H869+I872+J872","v":2897390}]
[null,null,null,null,null,0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H867","v":10000000},{"$f":"IF(H870>H874,H870-H874,0)","v":500},{"$f":"IF(I874>0,ROUND(I874*I870,0),0)","v":150},{"$f":"I874-J874","v":350},{"$f":"IF(H869>0,ROUND(H869*L870,0),0)","v":281265},{"$f":"IF(K874>L874,0,L874-K874)","v":280915}]
[null,null,2015,{"$f":"C875+1","v":2016}]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 60 years)",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650},null,null,null,null,null,"F.Year",{"$f":"C875","v":2015},{"$f":"D875","v":2016}]
[0,250000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H878,A878:C882,3)","v":0.3},{"$f":"INDEX(D878:D882,MATCH(I878,C878:C882,0))","v":1000000},{"$f":"INDEX(E878:E882,MATCH(I878,C878:C882,0))","v":125000},{"$f":"IF(H878>H882,VLOOKUP(H878,A878:F882,6),0)","v":0.12},{"$f":"VLOOKUP(H878,A878:G882,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B878,IF($E$3=\"Female\",B885,IF($E$3=\"Senior Citizen\",B892,B899)))","v":250000},0]
[{"$f":"B878+1","v":250001},500000,0.1,{"$f":"B878","v":250000},{"$f":"(B879-B878)*C879","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O878+1","v":250001},500000,0.1]
[{"$f":"B879+1","v":500001},1000000,0.2,{"$f":"B879","v":500000},{"$f":"E879+(B880-B879)*C880","v":125000},0,0.03,{"$f":"IF(I878=C882,E881+ROUND((H878-J878),0)*I878,IF(I878=C881,E880+ROUND((H878-J878)*I878,0),IF(I878=C880,E879+ROUND((H878-J878)*I878,0),IF(I878=C879,E878+ROUND((H878-J878)*I878,0),E877+ROUND((H878-J878)*I878,0)))))","v":2825150},{"$f":"MIN(K882:L882)","v":350},{"$f":"ROUND(SUM(H877+I880)*M878,0)","v":84390},{"$f":"H877+I880+J880","v":2897390},null,null,{"$f":"O879+1","v":500001},1000000,0.2]
[{"$f":"B880+1","v":1000001},null,0.3,{"$f":"B880","v":1000000},{"$f":"IF(J878=0,0,E880)","v":125000},0.12,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O880+1","v":1000001},0,0.3]
["Surcharge Limit",null,null,10000000,null,null,null,10000000,{"$f":"IF(H878>H882,H878-H882,0)","v":500},{"$f":"IF(I882>0,ROUND(I882*I878,0),0)","v":150},{"$f":"I882-J882","v":350},{"$f":"IF(H877>0,ROUND(H877*L878,0),0)","v":337518},{"$f":"IF(K882>L882,0,L882-K882)","v":337168},{"$f":"O881+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H880,IF($E$3=\"Female\",H887,IF($E$3=\"Senior Citizen\",H894,H901)))","v":2825150}]
["(below 60 years)",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650},null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I880,IF($E$3=\"Female\",I887,IF($E$3=\"Senior Citizen\",I894,I901)))","v":350}]
[0,250000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H885,A885:C889,3)","v":0.3},{"$f":"INDEX(D885:D889,MATCH(I885,C885:C889,0))","v":1000000},{"$f":"INDEX(E885:E889,MATCH(I885,C885:C889,0))","v":125000},{"$f":"IF(H885>H889,VLOOKUP(H885,A885:F889,6),0)","v":0.12},{"$f":"VLOOKUP(H885,A885:G889,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J880,IF($E$3=\"Female\",J887,IF($E$3=\"Senior Citizen\",J894,J901)))","v":84390}]
[{"$f":"B885+1","v":250001},500000,0.1,{"$f":"B885","v":250000},{"$f":"(B886-B885)*C886","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K880,IF($E$3=\"Female\",K887,IF($E$3=\"Senior Citizen\",K894,K901)))","v":2897390}]
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[{"$f":"B887+1","v":1000001},null,0.3,{"$f":"B887","v":1000000},{"$f":"IF(J885=0,0,E887)","v":125000},0.12,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M882,IF($E$3=\"Female\",M889,IF($E$3=\"Senior Citizen\",M896,M903)))","v":337168}]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H882","v":10000000},{"$f":"IF(H885>H889,H885-H889,0)","v":500},{"$f":"IF(I889>0,ROUND(I889*I885,0),0)","v":150},{"$f":"I889-J889","v":350},{"$f":"IF(H884>0,ROUND(H884*L885,0),0)","v":337518},{"$f":"IF(K889>L889,0,L889-K889)","v":337168},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K880,IF($E$3=\"Female\",K887,IF($E$3=\"Senior Citizen\",K894,K901)))","v":2897390}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(>60,<80))",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650}]
[0,300000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H892,A892:C896,3)","v":0.3},{"$f":"INDEX(D892:D896,MATCH(I892,C892:C896,0))","v":1000000},{"$f":"INDEX(E892:E896,MATCH(I892,C892:C896,0))","v":120000},{"$f":"IF(H892>H896,VLOOKUP(H892,A892:F896,6),0)","v":0.12},{"$f":"VLOOKUP(H892,A892:G896,7)","v":0.03}]
[{"$f":"B892+1","v":300001},500000,0.1,{"$f":"B892","v":300000},{"$f":"(B893-B892)*C893","v":20000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B893+1","v":500001},1000000,0.2,{"$f":"B893","v":500000},{"$f":"E893+(B894-B893)*C894","v":120000},0,0.03,{"$f":"IF(I892=C896,E895+ROUND((H892-J892),0)*I892,IF(I892=C895,E894+ROUND((H892-J892)*I892,0),IF(I892=C894,E893+ROUND((H892-J892)*I892,0),IF(I892=C893,E892+ROUND((H892-J892)*I892,0),E891+ROUND((H892-J892)*I892,0)))))","v":2820150},{"$f":"MIN(K896:L896)","v":350},{"$f":"ROUND(SUM(H891+I894)*M892,0)","v":84390},{"$f":"H891+I894+J894","v":2897390}]
[{"$f":"B894+1","v":1000001},null,0.3,{"$f":"B894","v":1000000},{"$f":"IF(J892=0,0,E894)","v":120000},0.12,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H889","v":10000000},{"$f":"IF(H892>H896,H892-H896,0)","v":500},{"$f":"IF(I896>0,ROUND(I896*I892,0),0)","v":150},{"$f":"I896-J896","v":350},{"$f":"IF(H891>0,ROUND(H891*L892,0),0)","v":337518},{"$f":"IF(K896>L896,0,L896-K896)","v":337168}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650}]
[0,500000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H899,A899:C903,3)","v":0.3},{"$f":"INDEX(D899:D903,MATCH(I899,C899:C903,0))","v":1000000},{"$f":"INDEX(E899:E903,MATCH(I899,C899:C903,0))","v":100000},{"$f":"IF(H899>H903,VLOOKUP(H899,A899:F903,6),0)","v":0.12},{"$f":"VLOOKUP(H899,A899:G903,7)","v":0.03}]
[{"$f":"B899+1","v":500001},1000000,0.2,{"$f":"B899","v":500000},{"$f":"(B900-B899)*C900","v":100000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B900+1","v":1000001},null,0.3,{"$f":"B900","v":1000000},{"$f":"IF(J899=0,0,E900)","v":100000},0.12,0.03,{"$f":"IF(I899=C903,E902+ROUND((H899-J899),0)*I899,IF(I899=C902,E901+ROUND((H899-J899)*I899,0),IF(I899=C901,E900+ROUND((H899-J899)*I899,0),IF(I899=C900,E899+ROUND((H899-J899)*I899,0),E898+ROUND((H899-J899)*I899,0)))))","v":2800150},{"$f":"MIN(K903:L903)","v":350},{"$f":"ROUND(SUM(H898+I901)*M899,0)","v":84390},{"$f":"H898+I901+J901","v":2897390}]
[null,null,null,null,null,0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H896","v":10000000},{"$f":"IF(H899>H903,H899-H903,0)","v":500},{"$f":"IF(I903>0,ROUND(I903*I899,0),0)","v":150},{"$f":"I903-J903","v":350},{"$f":"IF(H898>0,ROUND(H898*L899,0),0)","v":337518},{"$f":"IF(K903>L903,0,L903-K903)","v":337168}]
[null,null,2016,{"$f":"C904+1","v":2017}]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
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[0,250000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H907,A907:C911,3)","v":0.3},{"$f":"INDEX(D907:D911,MATCH(I907,C907:C911,0))","v":1000000},{"$f":"INDEX(E907:E911,MATCH(I907,C907:C911,0))","v":125000},{"$f":"IF(H907>H911,VLOOKUP(H907,A907:F911,6),0)","v":0.15},{"$f":"VLOOKUP(H907,A907:G911,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B907,IF($E$3=\"Female\",B914,IF($E$3=\"Senior Citizen\",B921,B928)))","v":250000},0]
[{"$f":"B907+1","v":250001},500000,0.1,{"$f":"B907","v":250000},{"$f":"(B908-B907)*C908","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O907+1","v":250001},500000,0.1]
[{"$f":"B908+1","v":500001},1000000,0.2,{"$f":"B908","v":500000},{"$f":"E908+(B909-B908)*C909","v":125000},0,0.03,{"$f":"IF(I907=C911,E910+ROUND((H907-J907),0)*I907,IF(I907=C910,E909+ROUND((H907-J907)*I907,0),IF(I907=C909,E908+ROUND((H907-J907)*I907,0),IF(I907=C908,E907+ROUND((H907-J907)*I907,0),E906+ROUND((H907-J907)*I907,0)))))","v":2825150},{"$f":"MIN(K911:L911)","v":350},{"$f":"ROUND(SUM(H906+I909)*M907,0)","v":84390},{"$f":"H906+I909+J909","v":2897390},null,null,{"$f":"O908+1","v":500001},1000000,0.2]
[{"$f":"B909+1","v":1000001},null,0.3,{"$f":"B909","v":1000000},{"$f":"IF(J907=0,0,E909)","v":125000},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O909+1","v":1000001},0,0.3]
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["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H909,IF($E$3=\"Female\",H916,IF($E$3=\"Senior Citizen\",H923,H930)))","v":2825150}]
["(below 60 years)",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650},null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I909,IF($E$3=\"Female\",I916,IF($E$3=\"Senior Citizen\",I923,I930)))","v":350}]
[0,250000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H914,A914:C918,3)","v":0.3},{"$f":"INDEX(D914:D918,MATCH(I914,C914:C918,0))","v":1000000},{"$f":"INDEX(E914:E918,MATCH(I914,C914:C918,0))","v":125000},{"$f":"IF(H914>H918,VLOOKUP(H914,A914:F918,6),0)","v":0.15},{"$f":"VLOOKUP(H914,A914:G918,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J909,IF($E$3=\"Female\",J916,IF($E$3=\"Senior Citizen\",J923,J930)))","v":84390}]
[{"$f":"B914+1","v":250001},500000,0.1,{"$f":"B914","v":250000},{"$f":"(B915-B914)*C915","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K909,IF($E$3=\"Female\",K916,IF($E$3=\"Senior Citizen\",K923,K930)))","v":2897390}]
[{"$f":"B915+1","v":500001},1000000,0.2,{"$f":"B915","v":500000},{"$f":"E915+(B916-B915)*C916","v":125000},0,0.03,{"$f":"IF(I914=C918,E917+ROUND((H914-J914),0)*I914,IF(I914=C917,E916+ROUND((H914-J914)*I914,0),IF(I914=C916,E915+ROUND((H914-J914)*I914,0),IF(I914=C915,E914+ROUND((H914-J914)*I914,0),E913+ROUND((H914-J914)*I914,0)))))","v":2825150},{"$f":"MIN(K918:L918)","v":350},{"$f":"ROUND(SUM(H913+I916)*M914,0)","v":84390},{"$f":"H913+I916+J916","v":2897390},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A906,IF($E$3=\"Female\",A913,IF($E$3=\"Senior Citizen\",A920,A927)))","v":"(below 60 years)"}]
[{"$f":"B916+1","v":1000001},null,0.3,{"$f":"B916","v":1000000},{"$f":"IF(J914=0,0,E916)","v":125000},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M911,IF($E$3=\"Female\",M918,IF($E$3=\"Senior Citizen\",M925,M932)))","v":421548}]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H911","v":10000000},{"$f":"IF(H914>H918,H914-H918,0)","v":500},{"$f":"IF(I918>0,ROUND(I918*I914,0),0)","v":150},{"$f":"I918-J918","v":350},{"$f":"IF(H913>0,ROUND(H913*L914,0),0)","v":421898},{"$f":"IF(K918>L918,0,L918-K918)","v":421548},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K909,IF($E$3=\"Female\",K916,IF($E$3=\"Senior Citizen\",K923,K930)))","v":2897390}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(>60,<80))",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650}]
[0,300000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H921,A921:C925,3)","v":0.3},{"$f":"INDEX(D921:D925,MATCH(I921,C921:C925,0))","v":1000000},{"$f":"INDEX(E921:E925,MATCH(I921,C921:C925,0))","v":120000},{"$f":"IF(H921>H925,VLOOKUP(H921,A921:F925,6),0)","v":0.15},{"$f":"VLOOKUP(H921,A921:G925,7)","v":0.03}]
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[{"$f":"B922+1","v":500001},1000000,0.2,{"$f":"B922","v":500000},{"$f":"E922+(B923-B922)*C923","v":120000},0,0.03,{"$f":"IF(I921=C925,E924+ROUND((H921-J921),0)*I921,IF(I921=C924,E923+ROUND((H921-J921)*I921,0),IF(I921=C923,E922+ROUND((H921-J921)*I921,0),IF(I921=C922,E921+ROUND((H921-J921)*I921,0),E920+ROUND((H921-J921)*I921,0)))))","v":2820150},{"$f":"MIN(K925:L925)","v":350},{"$f":"ROUND(SUM(H920+I923)*M921,0)","v":84390},{"$f":"H920+I923+J923","v":2897390}]
[{"$f":"B923+1","v":1000001},null,0.3,{"$f":"B923","v":1000000},{"$f":"IF(J921=0,0,E923)","v":120000},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H918","v":10000000},{"$f":"IF(H921>H925,H921-H925,0)","v":500},{"$f":"IF(I925>0,ROUND(I925*I921,0),0)","v":150},{"$f":"I925-J925","v":350},{"$f":"IF(H920>0,ROUND(H920*L921,0),0)","v":421898},{"$f":"IF(K925>L925,0,L925-K925)","v":421548}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650}]
[0,500000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H928,A928:C932,3)","v":0.3},{"$f":"INDEX(D928:D932,MATCH(I928,C928:C932,0))","v":1000000},{"$f":"INDEX(E928:E932,MATCH(I928,C928:C932,0))","v":100000},{"$f":"IF(H928>H932,VLOOKUP(H928,A928:F932,6),0)","v":0.15},{"$f":"VLOOKUP(H928,A928:G932,7)","v":0.03}]
[{"$f":"B928+1","v":500001},1000000,0.2,{"$f":"B928","v":500000},{"$f":"(B929-B928)*C929","v":100000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B929+1","v":1000001},null,0.3,{"$f":"B929","v":1000000},{"$f":"IF(J928=0,0,E929)","v":100000},0.15,0.03,{"$f":"IF(I928=C932,E931+ROUND((H928-J928),0)*I928,IF(I928=C931,E930+ROUND((H928-J928)*I928,0),IF(I928=C930,E929+ROUND((H928-J928)*I928,0),IF(I928=C929,E928+ROUND((H928-J928)*I928,0),E927+ROUND((H928-J928)*I928,0)))))","v":2800150},{"$f":"MIN(K932:L932)","v":350},{"$f":"ROUND(SUM(H927+I930)*M928,0)","v":84390},{"$f":"H927+I930+J930","v":2897390}]
[null,null,null,null,null,0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H925","v":10000000},{"$f":"IF(H928>H932,H928-H932,0)","v":500},{"$f":"IF(I932>0,ROUND(I932*I928,0),0)","v":150},{"$f":"I932-J932","v":350},{"$f":"IF(H927>0,ROUND(H927*L928,0),0)","v":421898},{"$f":"IF(K932>L932,0,L932-K932)","v":421548}]
[null,null,2017,{"$f":"C933+1","v":2018}]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit","Tax Category",null,"Tax (inluding addition income)","Tax (excluding addition income)","Surchange on whole amt","Relief (if amt > one crore"]
["(below 60 years)",null,null,null,null,null,null,{"$f":"'Mini Tax Calculator'!$E$15","v":2812650},null,null,null,null,null,"F.Year",{"$f":"C933","v":2017},{"$f":"D933","v":2018}]
[0,250000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H936,A936:C940,3)","v":0.3},{"$f":"INDEX(D936:D940,MATCH(I936,C936:C940,0))","v":1000000},{"$f":"INDEX(E936:E940,MATCH(I936,C936:C940,0))","v":112500},{"$f":"IF(H936>10000000,15%,IF(H936>5000000,10%,0%))","v":0.15},{"$f":"VLOOKUP(H936,A936:G940,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B936,IF($E$3=\"Female\",B943,IF($E$3=\"Senior Citizen\",B950,B957)))","v":250000},0,{"$f":"O936","v":250000}]
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[{"$f":"B972+1","v":250001},500000,0.05,{"$f":"B972","v":250000},{"$f":"(B973-B972)*C973","v":12500},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K967,IF($E$3=\"Female\",K974,IF($E$3=\"Senior Citizen\",K981,K988)))","v":3218020},null,5000001,10000000,0.1,{"$f":"IF($T$973<=5000000,0,IF($T$944>5000000,ROUND((S973-5000000)*10%,0),IF($T$944>10000000,ROUND((T972-S973)*15%,0))))","v":0}]
[{"$f":"B973+1","v":500001},1000000,0.2,{"$f":"B973","v":500000},{"$f":"E973+(B974-B973)*C974","v":112500},0,0.04,{"$f":"IF(I972=C976,E975+ROUND((H972-J972),0)*I972,IF(I972=C975,E974+ROUND((H972-J972)*I972,0),IF(I972=C974,E973+ROUND((H972-J972)*I972,0),IF(I972=C973,E972+ROUND((H972-J972)*I972,0),E971+ROUND((H972-J972)*I972,0)))))","v":2812650},{"$f":"MIN(K976:L976)","v":281600},{"$f":"ROUND(SUM(H974+I974)*M972,0)","v":123770},{"$f":"SUM(H974:J974)","v":3218020},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A964,IF($E$3=\"Female\",A971,IF($E$3=\"Senior Citizen\",A978,A985)))","v":"(below 60 years)"},null,{"$f":"S973+1","v":10000001},null,0.15,{"$f":"$T$944-R974+1","v":-9999999.9000000004}]
[{"$f":"B974+1","v":1000001},null,0.3,{"$f":"B974","v":1000000},{"$f":"IF(J972=0,0,E974)","v":112500},0.15,0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M969,IF($E$3=\"Female\",M976,IF($E$3=\"Senior Citizen\",M983,M990)))","v":140298}]
["Surcharge Limit",null,null,{"$f":"IF(L972=10%,5000000,10000000)","v":10000000},null,null,null,{"$f":"H969","v":10000000},{"$f":"IF(H972>H976,H972-H976,0)","v":500},{"$f":"IF(I976>0,ROUND(I976*I972,0),0)","v":150},{"$f":"IF(H976>=10000000,Q976+(I976-J976),(I976-J976))","v":281600},{"$f":"IF(H974>0,ROUND(H974*L972,0),0)","v":421898},{"$f":"IF(K976>L976,0,L976-K976)","v":140298},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K967,IF($E$3=\"Female\",K974,IF($E$3=\"Senior Citizen\",K981,K988)))","v":3218020},{"$f":"W968","v":281250}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 60 year but less than 80)"]
[0,300000,0,0,0,0,0,{"$f":"H965","v":10000500},{"$f":"VLOOKUP(H979,A979:C983,3)","v":0.3},{"$f":"INDEX(D979:D983,MATCH(I979,C979:C983,0))","v":1000000},{"$f":"INDEX(E979:E983,MATCH(I979,C979:C983,0))","v":110000},{"$f":"IF(H979>10000000,15%,IF(H979>5000000,10%,0%))","v":0.15},0.04]
[{"$f":"B979+1","v":300001},500000,0.05,{"$f":"B979","v":300000},{"$f":"(B980-B979)*C980","v":10000},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B980+1","v":500001},1000000,0.2,{"$f":"B980","v":500000},{"$f":"E980+(B981-B980)*C981","v":110000},0,0.04,{"$f":"IF(I979=C983,E982+ROUND((H979-J979),0)*I979,IF(I979=C982,E981+ROUND((H979-J979)*I979,0),IF(I979=C981,E980+ROUND((H979-J979)*I979,0),IF(I979=C980,E979+ROUND((H979-J979)*I979,0),E978+ROUND((H979-J979)*I979,0)))))","v":2810150},{"$f":"MIN(K983:L983)","v":281350},{"$f":"ROUND(SUM(H981+I981)*M979,0)","v":123660},{"$f":"SUM(H981:J981)","v":3215160}]
[{"$f":"B981+1","v":1000001},null,0.3,{"$f":"B981","v":1000000},{"$f":"IF(J979=0,0,E981)","v":110000},0.15,0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L979=10%,5000000,10000000)","v":10000000},null,null,null,{"$f":"H976","v":10000000},{"$f":"IF(H979>H983,H979-H983,0)","v":500},{"$f":"IF(I983>0,ROUND(I983*I979,0),0)","v":150},{"$f":"IF(H983>=10000000,Q983+(I983-J983),(I983-J983))","v":281350},{"$f":"IF(H981>0,ROUND(H981*L979,0),0)","v":421523},{"$f":"IF(K983>L983,0,L983-K983)","v":140173},null,null,null,{"$f":"W969","v":281000}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H965","v":10000500},{"$f":"VLOOKUP(H986,A986:C990,3)","v":0.3},{"$f":"INDEX(D986:D990,MATCH(I986,C986:C990,0))","v":1000000},{"$f":"INDEX(E986:E990,MATCH(I986,C986:C990,0))","v":100000},{"$f":"IF(H986>10000000,15%,IF(H986>5000000,10%,0%))","v":0.15},0.04]
[{"$f":"B986+1","v":500001},1000000,0.2,{"$f":"B986","v":500000},{"$f":"(B987-B986)*C987","v":100000},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B987+1","v":1000001},null,0.3,{"$f":"B987","v":1000000},{"$f":"IF(J986=0,0,E987)","v":100000},0.15,0.04,{"$f":"IF(I986=C990,E989+ROUND((H986-J986),0)*I986,IF(I986=C989,E988+ROUND((H986-J986)*I986,0),IF(I986=C988,E987+ROUND((H986-J986)*I986,0),IF(I986=C987,E986+ROUND((H986-J986)*I986,0),E985+ROUND((H986-J986)*I986,0)))))","v":2800150},{"$f":"MIN(K990:L990)","v":280365},{"$f":"ROUND(SUM(H988+I988)*M986,0)","v":123221},{"$f":"SUM(H988:J988)","v":3203736}]
[null,null,null,null,null,0,0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L986=10%,5000000,10000000)","v":10000000},null,null,null,{"$f":"H983","v":10000000},{"$f":"IF(H986>H990,H986-H990,0)","v":500},{"$f":"IF(I990>0,ROUND(I990*I986,0),0)","v":150},{"$f":"IF(H990>=10000000,Q990+(I990-J990),(I990-J990))","v":280365},{"$f":"IF(H988>0,ROUND(H988*L986,0),0)","v":420023},{"$f":"IF(K990>L990,0,L990-K990)","v":139658},null,null,null,{"$f":"W970","v":280015}]
[null,null,2019,{"$f":"C991+1","v":2020},null,"2019-20"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit","Tax Category",null,"Tax (inluding addition income)","Tax (excluding addition income)","Surchange on whole amt","Relief (if amt > one crore",null,"Surcharge Table (2019-20)"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C991","v":2019},{"$f":"D991","v":2020},null,null,null,null,null,null,null,null,0,5000000,0]
[0,250000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H994,A994:C998,3)","v":0.3},{"$f":"INDEX(D994:D998,MATCH(I994,C994:C998,0))","v":1000000},{"$f":"INDEX(E994:E998,MATCH(I994,C994:C998,0))","v":112500},{"$f":"VLOOKUP($H$994,$Y$993:$AA$997,3)","v":0.15},0.04,0,{"$f":"IF($E$3=\"Male\",B994,IF($E$3=\"Female\",B1001,IF($E$3=\"Senior Citizen\",B1008,B1015)))","v":250000},0,{"$f":"O994","v":250000},null,null,null,null,null,null,null,{"$f":"Z993+1","v":5000001},10000000,0.1]
[{"$f":"B994+1","v":250001},500000,0.05,{"$f":"B994","v":250000},{"$f":"(B995-B994)*C995","v":12500},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O994+1","v":250001},500000,0.05,null,{"$f":"$E$3","v":"Male"},null,{"$f":"INDEX($T$938:$T$941,MATCH($R$937,$R$938:$R$941,0))","v":{"$error":"#N/A"}},null,null,{"$f":"IF($S$1001=37%,25%,IF($S$1001=25%,15%,IF($S$1001=15%,10%,0)))","v":0.1},null,{"$f":"Z994+1","v":10000001},20000000,0.15]
[{"$f":"B995+1","v":500001},1000000,0.2,{"$f":"B995","v":500000},{"$f":"E995+(B996-B995)*C996","v":112500},0,0.04,{"$f":"IF(I994=C998,E997+ROUND((H994-J994),0)*I994,IF(I994=C997,E996+ROUND((H994-J994)*I994,0),IF(I994=C996,E995+ROUND((H994-J994)*I994,0),IF(I994=C995,E994+ROUND((H994-J994)*I994,0),E993+ROUND((H994-J994)*I994,0)))))","v":2812650},{"$f":"MIN(K998:L998)","v":281600},{"$f":"ROUND(SUM(H996+I996)*M994,0)","v":123770},{"$f":"SUM(H996:J996)","v":3218020},null,null,{"$f":"O995+1","v":500001},1000000,0.2,null,"Male",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(112500),IF($T$943>500000,($T$943-500000)*20%+(12500),IF($T$943>250000,($T$943-250000)*5%,\"0\")))","v":2812650},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(112500),IF($U$1001>500000,($U$1001-500000)*20%+(12500),IF($U$1001>250000,($U$1001-250000)*5%,\"0\")))","v":2812500},{"$f":"ROUND(T996*$S$1001,0)","v":421898},{"$f":"ROUND(U996*$W$995,0)","v":281250},{"$f":"T996+V996-U996-W996","v":140798},{"$f":"Z995+1","v":20000001},50000000,0.25]
[{"$f":"B996+1","v":1000001},null,0.3,{"$f":"B996","v":1000000},{"$f":"IF(J994=0,0,E996)","v":112500},{"$f":"L994","v":0.15},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O996+1","v":1000001},0,0.3,null,"Female",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(112500),IF($T$943>500000,($T$943-500000)*20%+(12500),IF($T$943>250000,($T$943-250000)*5%,\"0\")))","v":2812650},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(112500),IF($U$1001>500000,($U$1001-500000)*20%+(12500),IF($U$1001>250000,($U$1001-250000)*5%,\"0\")))","v":2812500},{"$f":"ROUND(T997*$S$1001,0)","v":421898},{"$f":"ROUND(U997*$W$995,0)","v":281250},{"$f":"T997+V997-U997-W997","v":140798},{"$f":"Z996+1","v":50000001},null,0.37]
["Surcharge Limit",null,null,{"$f":"IF(L994=10%,5000000,IF(L994=15%,10000000,IF(L994=25%,20000000,50000000)))","v":10000000},null,null,null,{"$f":"D998","v":10000000},{"$f":"IF(H994>H998,H994-H998,0)","v":500},{"$f":"IF(I998>0,ROUND(I998*I994,0),0)","v":150},{"$f":"IF(H998>=D998,Q998+(I998-J998),(I998-J998))","v":281600},{"$f":"IF(H996>0,ROUND(H996*L994,0),0)","v":421898},{"$f":"IF(K998>L998,0,L998-K998)","v":140298},{"$f":"O997+1","v":1},0,0,{"$f":"W996","v":281250},"Senior Citizen",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(120000),IF($T$943>500000,($T$943-500000)*20%+(20000),IF($T$943>300000,($T$943-300000)*10%,\"0\")))","v":2820150},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(110000),IF($U$1001>500000,($U$1001-500000)*20%+(10000),IF($U$1001>300000,($U$1001-300000)*5%,\"0\")))","v":2810000},{"$f":"ROUND(T998*$S$1001,0)","v":423023},{"$f":"ROUND(U998*$W$995,0)","v":281000},{"$f":"T998+V998-U998-W998","v":152173}]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H996,IF($E$3=\"Female\",H1003,IF($E$3=\"Senior Citizen\",H1010,H1017)))","v":2812650},null,"Very Senior Citizen",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(100000),IF($T$943>500000,($T$943-500000)*20%,\"0\"))","v":2800150},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(100000),IF($U$1001>500000,($U$1001-500000)*20%,\"0\"))","v":2800000},{"$f":"ROUND(T999*$S$1001,0)","v":420023},{"$f":"ROUND(U999*$W$995,0)","v":280000},{"$f":"T999+V999-U999-W999","v":140173}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I996,IF($E$3=\"Female\",I1003,IF($E$3=\"Senior Citizen\",I1010,I1017)))","v":281600}]
[0,250000,0,0,0,0,0,{"$f":"H994","v":10000500},{"$f":"VLOOKUP(H1001,A1001:C1005,3)","v":0.3},{"$f":"INDEX(D1001:D1005,MATCH(I1001,C1001:C1005,0))","v":1000000},{"$f":"INDEX(E1001:E1005,MATCH(I1001,C1001:C1005,0))","v":112500},{"$f":"L994","v":0.15},0.04,"E. CESS",null,{"$f":"IF($E$3=\"Male\",J996,IF($E$3=\"Female\",J1003,IF($E$3=\"Senior Citizen\",J1010,J1017)))","v":123770},null,"Tax Income",{"$f":"L994","v":0.15},{"$f":"$E$4","v":10000500},{"$f":"IF($S$1001=T1006,S1005,IF(S1001=T1005,S1004,IF(S1001=T1004,S1003,S1002)))","v":10000000}]
[{"$f":"B1001+1","v":250001},500000,0.05,{"$f":"B1001","v":250000},{"$f":"(B1002-B1001)*C1002","v":12500},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K996,IF($E$3=\"Female\",K1003,IF($E$3=\"Senior Citizen\",K1010,K1017)))","v":3218020},null,0,5000000,0,{"$f":"S1004","v":20000000}]
[{"$f":"B1002+1","v":500001},1000000,0.2,{"$f":"B1002","v":500000},{"$f":"E1002+(B1003-B1002)*C1003","v":112500},0,0.04,{"$f":"IF(I1001=C1005,E1004+ROUND((H1001-J1001),0)*I1001,IF(I1001=C1004,E1003+ROUND((H1001-J1001)*I1001,0),IF(I1001=C1003,E1002+ROUND((H1001-J1001)*I1001,0),IF(I1001=C1002,E1001+ROUND((H1001-J1001)*I1001,0),E1000+ROUND((H1001-J1001)*I1001,0)))))","v":2812650},{"$f":"MIN(K1005:L1005)","v":281600},{"$f":"ROUND(SUM(H1003+I1003)*M1001,0)","v":123770},{"$f":"SUM(H1003:J1003)","v":3218020},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A993,IF($E$3=\"Female\",A1000,IF($E$3=\"Senior Citizen\",A1007,A1014)))","v":"(below 60 years)"},null,{"$f":"S1002+1","v":5000001},10000000,0.1,{"$f":"$T$943-R1003+1","v":5000500}]
[{"$f":"B1003+1","v":1000001},null,0.3,{"$f":"B1003","v":1000000},{"$f":"IF(J1001=0,0,E1003)","v":112500},{"$f":"L1001","v":0.15},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M998,IF($E$3=\"Female\",M1005,IF($E$3=\"Senior Citizen\",M1012,M1019)))","v":140298},null,{"$f":"S1003+1","v":10000001},20000000,0.15]
["Surcharge Limit",null,null,{"$f":"IF(L1001=10%,5000000,IF(L1001=15%,10000000,IF(L1001=25%,20000000,50000000)))","v":10000000},null,null,null,{"$f":"H998","v":10000000},{"$f":"IF(H1001>H1005,H1001-H1005,0)","v":500},{"$f":"IF(I1005>0,ROUND(I1005*I1001,0),0)","v":150},{"$f":"IF(H1005>=D1005,Q1005+(I1005-J1005),(I1005-J1005))","v":281600},{"$f":"IF(H1003>0,ROUND(H1003*L1001,0),0)","v":421898},{"$f":"IF(K1005>L1005,0,L1005-K1005)","v":140298},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K996,IF($E$3=\"Female\",K1003,IF($E$3=\"Senior Citizen\",K1010,K1017)))","v":3218020},{"$f":"W997","v":281250},{"$f":"S1004+1","v":20000001},50000000,0.25]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess",null,null,null,null,{"$f":"S1005+1","v":50000001},null,0.37]
["(Above 60 year but less than 80)"]
[0,300000,0,0,0,0,0,{"$f":"H994","v":10000500},{"$f":"VLOOKUP(H1008,A1008:C1012,3)","v":0.3},{"$f":"INDEX(D1008:D1012,MATCH(I1008,C1008:C1012,0))","v":1000000},{"$f":"INDEX(E1008:E1012,MATCH(I1008,C1008:C1012,0))","v":110000},{"$f":"L994","v":0.15},0.04]
[{"$f":"B1008+1","v":300001},500000,0.05,{"$f":"B1008","v":300000},{"$f":"(B1009-B1008)*C1009","v":10000},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B1009+1","v":500001},1000000,0.2,{"$f":"B1009","v":500000},{"$f":"E1009+(B1010-B1009)*C1010","v":110000},0,0.04,{"$f":"IF(I1008=C1012,E1011+ROUND((H1008-J1008),0)*I1008,IF(I1008=C1011,E1010+ROUND((H1008-J1008)*I1008,0),IF(I1008=C1010,E1009+ROUND((H1008-J1008)*I1008,0),IF(I1008=C1009,E1008+ROUND((H1008-J1008)*I1008,0),E1007+ROUND((H1008-J1008)*I1008,0)))))","v":2810150},{"$f":"MIN(K1012:L1012)","v":281350},{"$f":"ROUND(SUM(H1010+I1010)*M1008,0)","v":123660},{"$f":"SUM(H1010:J1010)","v":3215160}]
[{"$f":"B1010+1","v":1000001},null,0.3,{"$f":"B1010","v":1000000},{"$f":"IF(J1008=0,0,E1010)","v":110000},{"$f":"L1008","v":0.15},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L1008=10%,5000000,IF(L1008=15%,10000000,IF(L1008=25%,20000000,50000000)))","v":10000000},null,null,null,{"$f":"H1005","v":10000000},{"$f":"IF(H1008>H1012,H1008-H1012,0)","v":500},{"$f":"IF(I1012>0,ROUND(I1012*I1008,0),0)","v":150},{"$f":"IF(H1012>=D1012,Q1012+(I1012-J1012),(I1012-J1012))","v":281350},{"$f":"IF(H1010>0,ROUND(H1010*L1008,0),0)","v":421523},{"$f":"IF(K1012>L1012,0,L1012-K1012)","v":140173},null,null,null,{"$f":"W998","v":281000}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H994","v":10000500},{"$f":"VLOOKUP(H1015,A1015:C1019,3)","v":0.3},{"$f":"INDEX(D1015:D1019,MATCH(I1015,C1015:C1019,0))","v":1000000},{"$f":"INDEX(E1015:E1019,MATCH(I1015,C1015:C1019,0))","v":100000},{"$f":"L994","v":0.15},0.04]
[{"$f":"B1015+1","v":500001},1000000,0.2,{"$f":"B1015","v":500000},{"$f":"(B1016-B1015)*C1016","v":100000},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B1016+1","v":1000001},null,0.3,{"$f":"B1016","v":1000000},{"$f":"IF(J1015=0,0,E1016)","v":100000},0,0.04,{"$f":"IF(I1015=C1019,E1018+ROUND((H1015-J1015),0)*I1015,IF(I1015=C1018,E1017+ROUND((H1015-J1015)*I1015,0),IF(I1015=C1017,E1016+ROUND((H1015-J1015)*I1015,0),IF(I1015=C1016,E1015+ROUND((H1015-J1015)*I1015,0),E1014+ROUND((H1015-J1015)*I1015,0)))))","v":2800150},{"$f":"MIN(K1019:L1019)","v":280350},{"$f":"ROUND(SUM(H1017+I1017)*M1015,0)","v":123220},{"$f":"SUM(H1017:J1017)","v":3203720}]
[null,null,null,null,null,{"$f":"L1015","v":0.15},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L1015=10%,5000000,IF(L1015=15%,10000000,IF(L1015=25%,20000000,50000000)))","v":10000000},null,null,null,{"$f":"H1012","v":10000000},{"$f":"IF(H1015>H1019,H1015-H1019,0)","v":500},{"$f":"IF(I1019>0,ROUND(I1019*I1015,0),0)","v":150},{"$f":"IF(H1019>=D1019,Q1019+(I1019-J1019),(I1019-J1019))","v":280350},{"$f":"IF(H1017>0,ROUND(H1017*L1015,0),0)","v":420023},{"$f":"IF(K1019>L1019,0,L1019-K1019)","v":139673},null,null,null,{"$f":"W999","v":280000}]
[null,null,2020,{"$f":"C1020+1","v":2021},null,"2020-21"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit","Tax Category",null,"Tax (inluding addition income)","Tax (excluding addition income)","Surchange on whole amt","Relief (if amt > one crore",null,"Surcharge Table (2019-20)"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C1020","v":2020},{"$f":"D1020","v":2021},null,null,null,null,null,null,null,null,0,5000000,0]
[0,250000,0,0,0,0,0,{"$f":"$E$4","v":10000500},{"$f":"VLOOKUP(H1023,A1023:C1027,3)","v":0.3},{"$f":"INDEX(D1023:D1027,MATCH(I1023,C1023:C1027,0))","v":1000000},{"$f":"INDEX(E1023:E1027,MATCH(I1023,C1023:C1027,0))","v":112500},{"$f":"VLOOKUP($H$994,$Y$993:$AA$997,3)","v":0.15},0.04,0,{"$f":"IF($E$3=\"Male\",B1023,IF($E$3=\"Female\",B1030,IF($E$3=\"Senior Citizen\",B1037,B1044)))","v":250000},{"$f":"IF($E$3=\"Male\",C1023,IF($E$3=\"Female\",C1030,IF($E$3=\"Senior Citizen\",C1037,C1044)))","v":0},{"$f":"O1023","v":250000},null,null,null,null,null,null,null,{"$f":"Z1022+1","v":5000001},10000000,0.1]
[{"$f":"B1023+1","v":250001},500000,0.05,{"$f":"B1023","v":250000},{"$f":"(B1024-B1023)*C1024","v":12500},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O1023+1","v":250001},500000,0.05,null,{"$f":"$E$3","v":"Male"},null,{"$f":"INDEX($T$938:$T$941,MATCH($R$937,$R$938:$R$941,0))","v":{"$error":"#N/A"}},null,null,{"$f":"IF($S$1001=37%,25%,IF($S$1001=25%,15%,IF($S$1001=15%,10%,0)))","v":0.1},null,{"$f":"Z1023+1","v":10000001},20000000,0.15]
[{"$f":"B1024+1","v":500001},1000000,0.2,{"$f":"B1024","v":500000},{"$f":"E1024+(B1025-B1024)*C1025","v":112500},0,0.04,{"$f":"IF(I1023=C1027,E1026+ROUND((H1023-J1023),0)*I1023,IF(I1023=C1026,E1025+ROUND((H1023-J1023)*I1023,0),IF(I1023=C1025,E1024+ROUND((H1023-J1023)*I1023,0),IF(I1023=C1024,E1023+ROUND((H1023-J1023)*I1023,0),E1022+ROUND((H1023-J1023)*I1023,0)))))","v":2812650},{"$f":"MIN(K1027:L1027)","v":281600},{"$f":"ROUND(SUM(H1025+I1025)*M1023,0)","v":123770},{"$f":"SUM(H1025:J1025)","v":3218020},null,null,{"$f":"O1024+1","v":500001},1000000,0.2,null,"Male",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(112500),IF($T$943>500000,($T$943-500000)*20%+(12500),IF($T$943>250000,($T$943-250000)*5%,\"0\")))","v":2812650},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(112500),IF($U$1001>500000,($U$1001-500000)*20%+(12500),IF($U$1001>250000,($U$1001-250000)*5%,\"0\")))","v":2812500},{"$f":"ROUND(T1025*$S$1001,0)","v":421898},{"$f":"ROUND(U1025*$W$995,0)","v":281250},{"$f":"T1025+V1025-U1025-W1025","v":140798},{"$f":"Z1024+1","v":20000001},50000000,0.25]
[{"$f":"B1025+1","v":1000001},null,0.3,{"$f":"B1025","v":1000000},{"$f":"IF(J1023=0,0,E1025)","v":112500},{"$f":"L1023","v":0.15},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O1025+1","v":1000001},0,0.3,null,"Female",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(112500),IF($T$943>500000,($T$943-500000)*20%+(12500),IF($T$943>250000,($T$943-250000)*5%,\"0\")))","v":2812650},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(112500),IF($U$1001>500000,($U$1001-500000)*20%+(12500),IF($U$1001>250000,($U$1001-250000)*5%,\"0\")))","v":2812500},{"$f":"ROUND(T1026*$S$1001,0)","v":421898},{"$f":"ROUND(U1026*$W$995,0)","v":281250},{"$f":"T1026+V1026-U1026-W1026","v":140798},{"$f":"Z1025+1","v":50000001},null,0.37]
["Surcharge Limit",null,null,{"$f":"IF(L1023=10%,5000000,IF(L1023=15%,10000000,IF(L1023=25%,20000000,50000000)))","v":10000000},null,null,null,{"$f":"D1027","v":10000000},{"$f":"IF(H1023>H1027,H1023-H1027,0)","v":500},{"$f":"IF(I1027>0,ROUND(I1027*I1023,0),0)","v":150},{"$f":"IF(H1027>=D1027,Q1027+(I1027-J1027),(I1027-J1027))","v":281600},{"$f":"IF(H1025>0,ROUND(H1025*L1023,0),0)","v":421898},{"$f":"IF(K1027>L1027,0,L1027-K1027)","v":140298},{"$f":"O1026+1","v":1},0,0,{"$f":"W1025","v":281250},"Senior Citizen",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(120000),IF($T$943>500000,($T$943-500000)*20%+(20000),IF($T$943>300000,($T$943-300000)*10%,\"0\")))","v":2820150},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(110000),IF($U$1001>500000,($U$1001-500000)*20%+(10000),IF($U$1001>300000,($U$1001-300000)*5%,\"0\")))","v":2810000},{"$f":"ROUND(T1027*$S$1001,0)","v":423023},{"$f":"ROUND(U1027*$W$995,0)","v":281000},{"$f":"T1027+V1027-U1027-W1027","v":152173}]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H1025,IF($E$3=\"Female\",H1032,IF($E$3=\"Senior Citizen\",H1039,H1046)))","v":2812650},null,"Very Senior Citizen",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(100000),IF($T$943>500000,($T$943-500000)*20%,\"0\"))","v":2800150},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(100000),IF($U$1001>500000,($U$1001-500000)*20%,\"0\"))","v":2800000},{"$f":"ROUND(T1028*$S$1001,0)","v":420023},{"$f":"ROUND(U1028*$W$995,0)","v":280000},{"$f":"T1028+V1028-U1028-W1028","v":140173}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I1025,IF($E$3=\"Female\",I1032,IF($E$3=\"Senior Citizen\",I1039,I1046)))","v":281600}]
[0,250000,0,0,0,0,0,{"$f":"H1023","v":10000500},{"$f":"VLOOKUP(H1030,A1030:C1034,3)","v":0.3},{"$f":"INDEX(D1030:D1034,MATCH(I1030,C1030:C1034,0))","v":1000000},{"$f":"INDEX(E1030:E1034,MATCH(I1030,C1030:C1034,0))","v":112500},{"$f":"L1023","v":0.15},0.04,"E. CESS",null,{"$f":"IF($E$3=\"Male\",J1025,IF($E$3=\"Female\",J1032,IF($E$3=\"Senior Citizen\",J1039,J1046)))","v":123770},null,"Tax Income",{"$f":"L1023","v":0.15},{"$f":"$E$4","v":10000500},{"$f":"IF($S$1001=T1035,S1034,IF(S1030=T1034,S1033,IF(S1030=T1033,S1032,S1031)))","v":10000000}]
[{"$f":"B1030+1","v":250001},500000,0.05,{"$f":"B1030","v":250000},{"$f":"(B1031-B1030)*C1031","v":12500},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K1025,IF($E$3=\"Female\",K1032,IF($E$3=\"Senior Citizen\",K1039,K1046)))","v":3218020},null,0,5000000,0,{"$f":"S1033","v":20000000}]
[{"$f":"B1031+1","v":500001},1000000,0.2,{"$f":"B1031","v":500000},{"$f":"E1031+(B1032-B1031)*C1032","v":112500},0,0.04,{"$f":"IF(I1030=C1034,E1033+ROUND((H1030-J1030),0)*I1030,IF(I1030=C1033,E1032+ROUND((H1030-J1030)*I1030,0),IF(I1030=C1032,E1031+ROUND((H1030-J1030)*I1030,0),IF(I1030=C1031,E1030+ROUND((H1030-J1030)*I1030,0),E1029+ROUND((H1030-J1030)*I1030,0)))))","v":2812650},{"$f":"MIN(K1034:L1034)","v":281600},{"$f":"ROUND(SUM(H1032+I1032)*M1030,0)","v":123770},{"$f":"SUM(H1032:J1032)","v":3218020},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A1022,IF($E$3=\"Female\",A1029,IF($E$3=\"Senior Citizen\",A1036,A1043)))","v":"(below 60 years)"},null,{"$f":"S1031+1","v":5000001},10000000,0.1,{"$f":"$T$943-R1032+1","v":5000500}]
[{"$f":"B1032+1","v":1000001},null,0.3,{"$f":"B1032","v":1000000},{"$f":"IF(J1030=0,0,E1032)","v":112500},{"$f":"L1030","v":0.15},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M1027,IF($E$3=\"Female\",M1034,IF($E$3=\"Senior Citizen\",M1041,M1048)))","v":140298},null,{"$f":"S1032+1","v":10000001},20000000,0.15]
["Surcharge Limit",null,null,{"$f":"IF(L1030=10%,5000000,IF(L1030=15%,10000000,IF(L1030=25%,20000000,50000000)))","v":10000000},null,null,null,{"$f":"H1027","v":10000000},{"$f":"IF(H1030>H1034,H1030-H1034,0)","v":500},{"$f":"IF(I1034>0,ROUND(I1034*I1030,0),0)","v":150},{"$f":"IF(H1034>=D1034,Q1034+(I1034-J1034),(I1034-J1034))","v":281600},{"$f":"IF(H1032>0,ROUND(H1032*L1030,0),0)","v":421898},{"$f":"IF(K1034>L1034,0,L1034-K1034)","v":140298},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K1025,IF($E$3=\"Female\",K1032,IF($E$3=\"Senior Citizen\",K1039,K1046)))","v":3218020},{"$f":"W1026","v":281250},{"$f":"S1033+1","v":20000001},50000000,0.25]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess",null,null,null,null,{"$f":"S1034+1","v":50000001},null,0.37]
["(Above 60 year but less than 80)"]
[0,300000,0,0,0,0,0,{"$f":"H1023","v":10000500},{"$f":"VLOOKUP(H1037,A1037:C1041,3)","v":0.3},{"$f":"INDEX(D1037:D1041,MATCH(I1037,C1037:C1041,0))","v":1000000},{"$f":"INDEX(E1037:E1041,MATCH(I1037,C1037:C1041,0))","v":110000},{"$f":"L1023","v":0.15},0.04]
[{"$f":"B1037+1","v":300001},500000,0.05,{"$f":"B1037","v":300000},{"$f":"(B1038-B1037)*C1038","v":10000},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B1038+1","v":500001},1000000,0.2,{"$f":"B1038","v":500000},{"$f":"E1038+(B1039-B1038)*C1039","v":110000},0,0.04,{"$f":"IF(I1037=C1041,E1040+ROUND((H1037-J1037),0)*I1037,IF(I1037=C1040,E1039+ROUND((H1037-J1037)*I1037,0),IF(I1037=C1039,E1038+ROUND((H1037-J1037)*I1037,0),IF(I1037=C1038,E1037+ROUND((H1037-J1037)*I1037,0),E1036+ROUND((H1037-J1037)*I1037,0)))))","v":2810150},{"$f":"MIN(K1041:L1041)","v":281350},{"$f":"ROUND(SUM(H1039+I1039)*M1037,0)","v":123660},{"$f":"SUM(H1039:J1039)","v":3215160}]
[{"$f":"B1039+1","v":1000001},null,0.3,{"$f":"B1039","v":1000000},{"$f":"IF(J1037=0,0,E1039)","v":110000},{"$f":"L1037","v":0.15},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L1037=10%,5000000,IF(L1037=15%,10000000,IF(L1037=25%,20000000,50000000)))","v":10000000},null,null,null,{"$f":"H1034","v":10000000},{"$f":"IF(H1037>H1041,H1037-H1041,0)","v":500},{"$f":"IF(I1041>0,ROUND(I1041*I1037,0),0)","v":150},{"$f":"IF(H1041>=D1041,Q1041+(I1041-J1041),(I1041-J1041))","v":281350},{"$f":"IF(H1039>0,ROUND(H1039*L1037,0),0)","v":421523},{"$f":"IF(K1041>L1041,0,L1041-K1041)","v":140173},null,null,null,{"$f":"W1027","v":281000}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H1023","v":10000500},{"$f":"VLOOKUP(H1044,A1044:C1048,3)","v":0.3},{"$f":"INDEX(D1044:D1048,MATCH(I1044,C1044:C1048,0))","v":1000000},{"$f":"INDEX(E1044:E1048,MATCH(I1044,C1044:C1048,0))","v":100000},{"$f":"L1023","v":0.15},0.04]
[{"$f":"B1044+1","v":500001},1000000,0.2,{"$f":"B1044","v":500000},{"$f":"(B1045-B1044)*C1045","v":100000},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B1045+1","v":1000001},null,0.3,{"$f":"B1045","v":1000000},{"$f":"IF(J1044=0,0,E1045)","v":100000},0,0.04,{"$f":"IF(I1044=C1048,E1047+ROUND((H1044-J1044),0)*I1044,IF(I1044=C1047,E1046+ROUND((H1044-J1044)*I1044,0),IF(I1044=C1046,E1045+ROUND((H1044-J1044)*I1044,0),IF(I1044=C1045,E1044+ROUND((H1044-J1044)*I1044,0),E1043+ROUND((H1044-J1044)*I1044,0)))))","v":2800150},{"$f":"MIN(K1048:L1048)","v":280350},{"$f":"ROUND(SUM(H1046+I1046)*M1044,0)","v":123220},{"$f":"SUM(H1046:J1046)","v":3203720}]
[null,null,null,null,null,{"$f":"L1044","v":0.15},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L1044=10%,5000000,IF(L1044=15%,10000000,IF(L1044=25%,20000000,50000000)))","v":10000000},null,null,null,{"$f":"H1041","v":10000000},{"$f":"IF(H1044>H1048,H1044-H1048,0)","v":500},{"$f":"IF(I1048>0,ROUND(I1048*I1044,0),0)","v":150},{"$f":"IF(H1048>=D1048,Q1048+(I1048-J1048),(I1048-J1048))","v":280350},{"$f":"IF(H1046>0,ROUND(H1046*L1044,0),0)","v":420023},{"$f":"IF(K1048>L1048,0,L1048-K1048)","v":139673},null,null,null,{"$f":"W1028","v":280000}]
[null,null,2021,{"$f":"C1049+1","v":2022},null,"2021-22"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit","Tax Category",null,"Tax (inluding addition income)","Tax (excluding addition income)","Surchange on whole amt","Relief (if amt > one crore",null,"Surcharge Table (2019-20)"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C1049","v":2021},{"$f":"D1049","v":2022},null,null,null,null,null,null,null,null,0,5000000,0]
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[{"$f":"B1052+1","v":250001},500000,0.05,{"$f":"B1052","v":250000},{"$f":"(B1053-B1052)*C1053","v":12500},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O1052+1","v":250001},500000,0.05,null,{"$f":"$E$3","v":"Male"},null,{"$f":"INDEX($T$938:$T$941,MATCH($R$937,$R$938:$R$941,0))","v":{"$error":"#N/A"}},null,null,{"$f":"IF($S$1001=37%,25%,IF($S$1001=25%,15%,IF($S$1001=15%,10%,0)))","v":0.1},null,{"$f":"Z1052+1","v":10000001},20000000,0.15]
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[{"$f":"B1060+1","v":500001},1000000,0.2,{"$f":"B1060","v":500000},{"$f":"E1060+(B1061-B1060)*C1061","v":112500},0,0.04,{"$f":"IF(I1059=C1063,E1062+ROUND((H1059-J1059),0)*I1059,IF(I1059=C1062,E1061+ROUND((H1059-J1059)*I1059,0),IF(I1059=C1061,E1060+ROUND((H1059-J1059)*I1059,0),IF(I1059=C1060,E1059+ROUND((H1059-J1059)*I1059,0),E1058+ROUND((H1059-J1059)*I1059,0)))))","v":2812650},{"$f":"MIN(K1063:L1063)","v":281600},{"$f":"ROUND(SUM(H1061+I1061)*M1059,0)","v":123770},{"$f":"SUM(H1061:J1061)","v":3218020},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A1051,IF($E$3=\"Female\",A1058,IF($E$3=\"Senior Citizen\",A1065,A1072)))","v":"(below 60 years)"},null,{"$f":"S1060+1","v":5000001},10000000,0.1,{"$f":"$T$943-R1061+1","v":5000500}]
[{"$f":"B1061+1","v":1000001},null,0.3,{"$f":"B1061","v":1000000},{"$f":"IF(J1059=0,0,E1061)","v":112500},{"$f":"L1059","v":0.15},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M1056,IF($E$3=\"Female\",M1063,IF($E$3=\"Senior Citizen\",M1070,M1077)))","v":140298},null,{"$f":"S1061+1","v":10000001},20000000,0.15]
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["(Above 60 year but less than 80)"]
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[{"$f":"B1067+1","v":500001},1000000,0.2,{"$f":"B1067","v":500000},{"$f":"E1067+(B1068-B1067)*C1068","v":110000},0,0.04,{"$f":"IF(I1066=C1070,E1069+ROUND((H1066-J1066),0)*I1066,IF(I1066=C1069,E1068+ROUND((H1066-J1066)*I1066,0),IF(I1066=C1068,E1067+ROUND((H1066-J1066)*I1066,0),IF(I1066=C1067,E1066+ROUND((H1066-J1066)*I1066,0),E1065+ROUND((H1066-J1066)*I1066,0)))))","v":2810150},{"$f":"MIN(K1070:L1070)","v":281350},{"$f":"ROUND(SUM(H1068+I1068)*M1066,0)","v":123660},{"$f":"SUM(H1068:J1068)","v":3215160}]
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["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
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[{"$f":"B1073+1","v":500001},1000000,0.2,{"$f":"B1073","v":500000},{"$f":"(B1074-B1073)*C1074","v":100000},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
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[null,null,null,null,null,{"$f":"L1073","v":0.15},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
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[null,"Fin. Year","Ass. Year","Basic Exmpt.","TAX CALCULALTION","SURCHARGE","Rebate 87A","E. CESS","TOTAL TAX DUE","Age Defined","First Range",null,"Second Range",null,"Third Range",null,"Fourth Range",null,"Fitth Range",null,"Tax Rate",null,null,null,null,"Surcharge","E.Cess","Male","Female","Senior Citizen","Very Senior Citizen","Marginal Releif on surcharge","TAX DUE","SECT 88D","S.D. u/s 16)i)"]
[]
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[null,{"$f":"C3","v":"1986-87"},"1987-88",18000,{"$f":"'Table Z'!P42","v":4979500},{"$f":"'Table Z'!P43","v":140633},"N.A.",{"$f":"'Table Z'!P44","v":0},{"$f":"'Table Z'!P45","v":2953283},{"$f":"'Table Z'!P46","v":"Not defined"},{"$f":"'Table Z'!N37","v":0},{"$f":"'Table Z'!O37","v":18000},{"$f":"'Table Z'!N38","v":18001},{"$f":"'Table Z'!O38","v":25000},{"$f":"'Table Z'!N39","v":25001},{"$f":"'Table Z'!O39","v":50000},{"$f":"'Table Z'!N40","v":50001},{"$f":"'Table Z'!O40","v":100000},{"$f":"'Table Z'!N41","v":100001},{"$f":"'Table Z'!O41","v":0},{"$f":"'Table Z'!P37","v":0},{"$f":"'Table Z'!P38","v":0.25},{"$f":"'Table Z'!P39","v":0.3},{"$f":"'Table Z'!P40","v":0.4},{"$f":"'Table Z'!P41","v":0.5},"5%,If Taxable Income is >50000","N.A.","Not defined","Not defined","Not defined","Not defined",{"$f":"'Table Z'!P47","v":0},{"$f":"'Table Z'!P48","v":2953283}]
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[null,"1988-89","1989-90",18000,{"$f":"'Table Z'!P100","v":4979500},{"$f":"'Table Z'!P101","v":140633},"N.A.",{"$f":"'Table Z'!P102","v":0},{"$f":"'Table Z'!P103","v":2953283},{"$f":"'Table Z'!P104","v":"Not defined"},{"$f":"'Table Z'!N95","v":0},{"$f":"'Table Z'!O95","v":18000},{"$f":"'Table Z'!N96","v":18001},{"$f":"'Table Z'!O96","v":25000},{"$f":"'Table Z'!N97","v":25001},{"$f":"'Table Z'!O97","v":50000},{"$f":"'Table Z'!N98","v":50001},{"$f":"'Table Z'!O98","v":100000},{"$f":"'Table Z'!N99","v":100001},{"$f":"'Table Z'!O99","v":0},{"$f":"'Table Z'!P95","v":0},{"$f":"'Table Z'!P96","v":0.25},{"$f":"'Table Z'!P97","v":0.3},{"$f":"'Table Z'!P98","v":0.4},{"$f":"'Table Z'!P99","v":0.5},"5%,If Taxable Income is >50000","N.A.","Not defined","Not defined","Not defined","Not defined",{"$f":"'Table Z'!P105","v":0},{"$f":"'Table Z'!P106","v":2953283}]
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[null,"1996-97","1997-98",40000,{"$f":"'Table Z'!P332","v":3973200},{"$f":"'Table Z'!P333","v":0},"N.A.",{"$f":"'Table Z'!P334","v":0},{"$f":"'Table Z'!P335","v":2812650},{"$f":"'Table Z'!P336","v":"Not defined"},{"$f":"'Table Z'!N327","v":0},{"$f":"'Table Z'!O327","v":40000},{"$f":"'Table Z'!N328","v":40001},{"$f":"'Table Z'!O328","v":60000},{"$f":"'Table Z'!N329","v":60001},{"$f":"'Table Z'!O329","v":120000},{"$f":"'Table Z'!N330","v":120001},{"$f":"'Table Z'!O330","v":0},{"$f":"'Table Z'!N331","v":1},{"$f":"'Table Z'!O331","v":0},{"$f":"'Table Z'!P327","v":0},{"$f":"'Table Z'!P328","v":0.15},{"$f":"'Table Z'!P329","v":0.3},{"$f":"'Table Z'!P330","v":0.4},{"$f":"'Table Z'!P331","v":0},"Nil","N.A.","Not defined","Not defined","Not defined","Not defined",{"$f":"'Table Z'!P337","v":0},{"$f":"'Table Z'!P338","v":2812650},null,null,null,0.33333333333333331,15000,null,0,150000,0.33333333333333331,30000]
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[null,"1999-00","2000-01",50000,{"$f":"'Table Z'!P419","v":2974150},{"$f":"'Table Z'!P420","v":281265},"N.A.",{"$f":"'Table Z'!P421","v":0},{"$f":"'Table Z'!P422","v":3093915},{"$f":"'Table Z'!P423","v":"Not defined"},{"$f":"'Table Z'!N414","v":0},{"$f":"'Table Z'!O414","v":50000},{"$f":"'Table Z'!N415","v":50001},{"$f":"'Table Z'!O415","v":60000},{"$f":"'Table Z'!N416","v":60001},{"$f":"'Table Z'!O416","v":150000},{"$f":"'Table Z'!N417","v":150001},{"$f":"'Table Z'!O417","v":0},{"$f":"'Table Z'!N418","v":1},{"$f":"'Table Z'!O418","v":0},{"$f":"'Table Z'!P414","v":0},{"$f":"'Table Z'!P415","v":0.1},{"$f":"'Table Z'!P416","v":0.2},{"$f":"'Table Z'!P417","v":0.3},{"$f":"'Table Z'!P418","v":0},"10%,If Taxable Income is >60000","N.A.","Not defined","Not defined","Not defined","Not defined",{"$f":"'Table Z'!P424","v":0},{"$f":"'Table Z'!P425","v":3093915},null,null,null,0.33333333333333331,20000,null,{"$f":"AO16+1","v":500001},null,null,null,0]
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[null,"2001-02","2002-03",50000,{"$f":"'Table Z'!P477","v":2974150},{"$f":"'Table Z'!P478","v":56253},"N.A.",{"$f":"'Table Z'!P479","v":0},{"$f":"'Table Z'!P480","v":2868903},{"$f":"'Table Z'!P481","v":"(below 65 years)"},{"$f":"'Table Z'!N472","v":0},{"$f":"'Table Z'!O472","v":50000},{"$f":"'Table Z'!N473","v":50001},{"$f":"'Table Z'!O473","v":60000},{"$f":"'Table Z'!N474","v":60001},{"$f":"'Table Z'!O474","v":150000},{"$f":"'Table Z'!N475","v":150001},{"$f":"'Table Z'!O475","v":0},{"$f":"'Table Z'!N476","v":1},{"$f":"'Table Z'!O476","v":0},{"$f":"'Table Z'!P472","v":0},{"$f":"'Table Z'!P473","v":0.1},{"$f":"'Table Z'!P474","v":0.2},{"$f":"'Table Z'!P475","v":0.3},{"$f":"'Table Z'!P476","v":0},"2%,If Taxable Income is >60000","N.A.","Below 65 years","Below 65 years","Above 65 years","Not defined",{"$f":"'Table Z'!P482","v":0},{"$f":"'Table Z'!P483","v":2868903},null,null,null,0.33333333333333331,30000,null,"1998-99",null,"Min.",null,"Max."]
[null,"2002-03","2003-04",50000,{"$f":"'Table Z'!P506","v":2974150},{"$f":"'Table Z'!P507","v":140633},"N.A.",{"$f":"'Table Z'!P508","v":0},{"$f":"'Table Z'!P509","v":2953283},{"$f":"'Table Z'!P510","v":"(below 65 years)"},{"$f":"'Table Z'!N501","v":0},{"$f":"'Table Z'!O501","v":50000},{"$f":"'Table Z'!N502","v":50001},{"$f":"'Table Z'!O502","v":60000},{"$f":"'Table Z'!N503","v":60001},{"$f":"'Table Z'!O503","v":150000},{"$f":"'Table Z'!N504","v":150001},{"$f":"'Table Z'!O504","v":0},{"$f":"'Table Z'!N505","v":1},{"$f":"'Table Z'!O505","v":0},{"$f":"'Table Z'!P501","v":0},{"$f":"'Table Z'!P502","v":0.1},{"$f":"'Table Z'!P503","v":0.2},{"$f":"'Table Z'!P504","v":0.3},{"$f":"'Table Z'!P505","v":0},"5%,If Taxable Income is >60000","N.A.","Below 65 years","Below 65 years","Above 65 years","Not defined",{"$f":"'Table Z'!P511","v":0},{"$f":"'Table Z'!P512","v":2953283},null,null,null,0.33333333333333331,20000,null,0,100000,0.33333333333333331,20000]
[null,"2003-04","2004-05",50000,{"$f":"'Table Z'!P535","v":2974150},{"$f":"'Table Z'!P536","v":281265},"N.A.",{"$f":"'Table Z'!P537","v":0},{"$f":"'Table Z'!P538","v":3093915},{"$f":"'Table Z'!P539","v":"(below 65 years)"},{"$f":"'Table Z'!N530","v":0},{"$f":"'Table Z'!O530","v":50000},{"$f":"'Table Z'!N531","v":50001},{"$f":"'Table Z'!O531","v":60000},{"$f":"'Table Z'!N532","v":60001},{"$f":"'Table Z'!O532","v":150000},{"$f":"'Table Z'!N533","v":150001},{"$f":"'Table Z'!O533","v":0},{"$f":"'Table Z'!N534","v":1},{"$f":"'Table Z'!O534","v":0},{"$f":"'Table Z'!P530","v":0},{"$f":"'Table Z'!P531","v":0.1},{"$f":"'Table Z'!P532","v":0.2},{"$f":"'Table Z'!P533","v":0.3},{"$f":"'Table Z'!P534","v":0},"10%,If Taxable Income is >850000","N.A.","Below 65 years","Below 65 years","Above 65 years","Not defined",{"$f":"'Table Z'!P540","v":0},{"$f":"'Table Z'!P541","v":3093915},null,null,null,0.33333333333333331,20000,null,{"$f":"AO20+1","v":100001},300000,null,null,25000]
[null,"2004-05","2005-06",50000,{"$f":"'Table Z'!P564","v":2974150},{"$f":"'Table Z'!P565","v":281265},"N.A.",{"$f":"'Table Z'!P566","v":61878},{"$f":"'Table Z'!P567","v":3155793},{"$f":"'Table Z'!P568","v":"(below 65 years)"},{"$f":"'Table Z'!N559","v":0},{"$f":"'Table Z'!O559","v":50000},{"$f":"'Table Z'!N560","v":50001},{"$f":"'Table Z'!O560","v":60000},{"$f":"'Table Z'!N561","v":60001},{"$f":"'Table Z'!O561","v":150000},{"$f":"'Table Z'!N562","v":150001},{"$f":"'Table Z'!O562","v":0},{"$f":"'Table Z'!N563","v":1},{"$f":"'Table Z'!O563","v":0},{"$f":"'Table Z'!P559","v":0},{"$f":"'Table Z'!P560","v":0.1},{"$f":"'Table Z'!P561","v":0.2},{"$f":"'Table Z'!P562","v":0.3},{"$f":"'Table Z'!P563","v":0},"10%,If Taxable Income is >850000",0.02,"Below 65 years","Below 65 years","Above 65 years","Not defined",{"$f":"'Table Z'!P569","v":0},{"$f":"'Table Z'!P570","v":3155793},"Appicable",null,null,0.33333333333333331,20000,null,{"$f":"AO21+1","v":300001},500000,null,null,20000]
[null,"2005-06","2006-07",100000,{"$f":"'Table Z'!P593","v":2950150},{"$f":"'Table Z'!P594","v":281265},"N.A.",{"$f":"'Table Z'!P595","v":61878},{"$f":"'Table Z'!P596","v":3155793},{"$f":"'Table Z'!P597","v":"(below 65 years)"},{"$f":"'Table Z'!N588","v":0},{"$f":"'Table Z'!O588","v":100000},{"$f":"'Table Z'!N589","v":100001},{"$f":"'Table Z'!O589","v":150000},{"$f":"'Table Z'!N590","v":150001},{"$f":"'Table Z'!O590","v":250000},{"$f":"'Table Z'!N591","v":250001},{"$f":"'Table Z'!O591","v":0},{"$f":"'Table Z'!N592","v":1},{"$f":"'Table Z'!O592","v":0},{"$f":"'Table Z'!P588","v":0},{"$f":"'Table Z'!P589","v":0.1},{"$f":"'Table Z'!P590","v":0.2},{"$f":"'Table Z'!P591","v":0.3},{"$f":"'Table Z'!P592","v":0},"10%,If Taxable Income is >1000000",0.02,"Below 65 years","Below 65 years","Above 65 years","Not defined",{"$f":"'Table Z'!P598","v":0},{"$f":"'Table Z'!P599","v":3155793},"Not Applicable",null,null,null,null,null,{"$f":"AO22+1","v":500001},null,null,null,0]
[null,"2006-07","2007-08",100000,{"$f":"'Table Z'!P622","v":2950150},{"$f":"'Table Z'!P623","v":281265},"N.A.",{"$f":"'Table Z'!P624","v":61878},{"$f":"'Table Z'!P625","v":3155793},{"$f":"'Table Z'!P626","v":"(below 65 years)"},{"$f":"'Table Z'!N617","v":0},{"$f":"'Table Z'!O617","v":100000},{"$f":"'Table Z'!N618","v":100001},{"$f":"'Table Z'!O618","v":150000},{"$f":"'Table Z'!N619","v":150001},{"$f":"'Table Z'!O619","v":250000},{"$f":"'Table Z'!N620","v":250001},{"$f":"'Table Z'!O620","v":0},{"$f":"'Table Z'!N621","v":1},{"$f":"'Table Z'!O621","v":0},{"$f":"'Table Z'!P617","v":0},{"$f":"'Table Z'!P618","v":0.1},{"$f":"'Table Z'!P619","v":0.2},{"$f":"'Table Z'!P620","v":0.3},{"$f":"'Table Z'!P621","v":0},"10%,If Taxable Income is >1000000",0.02,"Below 65 years","Below 65 years","Above 65 years","Not defined",{"$f":"'Table Z'!P627","v":0},{"$f":"'Table Z'!P628","v":3155793},"Not Applicable"]
[null,"2007-08","2008-09",110000,{"$f":"'Table Z'!P651","v":2949150},{"$f":"'Table Z'!P652","v":281265},"N.A.",{"$f":"'Table Z'!P653","v":92817},{"$f":"'Table Z'!P654","v":3186732},{"$f":"'Table Z'!P655","v":"(below 65 years)"},{"$f":"'Table Z'!N646","v":0},{"$f":"'Table Z'!O646","v":110000},{"$f":"'Table Z'!N647","v":110001},{"$f":"'Table Z'!O647","v":150000},{"$f":"'Table Z'!N648","v":150001},{"$f":"'Table Z'!O648","v":250000},{"$f":"'Table Z'!N649","v":250001},{"$f":"'Table Z'!O649","v":0},{"$f":"'Table Z'!N650","v":1},{"$f":"'Table Z'!O650","v":0},{"$f":"'Table Z'!P646","v":0},{"$f":"'Table Z'!P647","v":0.1},{"$f":"'Table Z'!P648","v":0.2},{"$f":"'Table Z'!P649","v":0.3},{"$f":"'Table Z'!P650","v":0},"10%,If Taxable Income is >1000000",0.03,"Below 65 years","Below 65 years","Above 65 years","Not defined",{"$f":"'Table Z'!P656","v":0},{"$f":"'Table Z'!P657","v":3186732},"Not Applicable"]
[null,"2008-09","2009-10",150000,{"$f":"'Table Z'!P680","v":2905150},{"$f":"'Table Z'!P681","v":281265},"N.A.",{"$f":"'Table Z'!P682","v":92817},{"$f":"'Table Z'!P683","v":3186732},{"$f":"'Table Z'!P684","v":"(below 65 years)"},{"$f":"'Table Z'!N675","v":0},{"$f":"'Table Z'!O675","v":150000},{"$f":"'Table Z'!N676","v":150001},{"$f":"'Table Z'!O676","v":300000},{"$f":"'Table Z'!N677","v":300001},{"$f":"'Table Z'!O677","v":500000},{"$f":"'Table Z'!N678","v":500001},{"$f":"'Table Z'!O678","v":0},{"$f":"'Table Z'!N679","v":1},{"$f":"'Table Z'!O679","v":0},{"$f":"'Table Z'!P675","v":0},{"$f":"'Table Z'!P676","v":0.1},{"$f":"'Table Z'!P677","v":0.2},{"$f":"'Table Z'!P678","v":0.3},{"$f":"'Table Z'!P679","v":0},"10%,If Taxable Income is >1000000",0.03,"Below 65 years","Below 65 years","Above 65 years","Not defined",{"$f":"'Table Z'!P685","v":0},{"$f":"'Table Z'!P686","v":3186732},"Not Applicable"]
[null,"2009-10","2010-11",160000,{"$f":"'Table Z'!P709","v":2904150},{"$f":"'Table Z'!P710","v":0},"N.A.",{"$f":"'Table Z'!P711","v":84380},{"$f":"'Table Z'!P712","v":2897030},{"$f":"'Table Z'!P713","v":"(below 65 years)"},{"$f":"'Table Z'!N704","v":0},{"$f":"'Table Z'!O704","v":160000},{"$f":"'Table Z'!N705","v":160001},{"$f":"'Table Z'!O705","v":300000},{"$f":"'Table Z'!N706","v":300001},{"$f":"'Table Z'!O706","v":500000},{"$f":"'Table Z'!N707","v":500001},{"$f":"'Table Z'!O707","v":0},{"$f":"'Table Z'!N708","v":1},{"$f":"'Table Z'!O708","v":0},{"$f":"'Table Z'!P704","v":0},{"$f":"'Table Z'!P705","v":0.1},{"$f":"'Table Z'!P706","v":0.2},{"$f":"'Table Z'!P707","v":0.3},{"$f":"'Table Z'!P708","v":0},"Nil",0.03,"Below 65 years","Below 65 years","Above 65 years","Not defined",{"$f":"'Table Z'!P714","v":0},{"$f":"'Table Z'!P715","v":2897030},"Not Applicable"]
["yes","2010-11","2011-12",160000,{"$f":"'Table Z'!P738","v":2854150},{"$f":"'Table Z'!P739","v":0},"N.A.",{"$f":"'Table Z'!P740","v":84380},{"$f":"'Table Z'!P741","v":2897030},{"$f":"'Table Z'!P742","v":"(below 65 years)"},{"$f":"'Table Z'!N733","v":0},{"$f":"'Table Z'!O733","v":160000},{"$f":"'Table Z'!N734","v":160001},{"$f":"'Table Z'!O734","v":500000},{"$f":"'Table Z'!N735","v":500001},{"$f":"'Table Z'!O735","v":800000},{"$f":"'Table Z'!N736","v":800001},{"$f":"'Table Z'!O736","v":0},{"$f":"'Table Z'!N737","v":1},{"$f":"'Table Z'!O737","v":0},{"$f":"'Table Z'!P733","v":0},{"$f":"'Table Z'!P734","v":0.1},{"$f":"'Table Z'!P735","v":0.2},{"$f":"'Table Z'!P736","v":0.3},{"$f":"'Table Z'!P737","v":0},"Nil",0.03,"Below 65 years","Below 65 years","Above 65 years","Not defined",{"$f":"'Table Z'!P743","v":0},{"$f":"'Table Z'!P744","v":2897030},"Not Applicable"]
[null,"2011-12","2012-13",180000,{"$f":"'Table Z'!P767","v":2852150},{"$f":"'Table Z'!P768","v":0},"N.A.",{"$f":"'Table Z'!P769","v":84380},{"$f":"'Table Z'!P770","v":2897030},{"$f":"'Table Z'!P771","v":"(below 60 years)"},{"$f":"'Table Z'!N762","v":0},{"$f":"'Table Z'!O762","v":180000},{"$f":"'Table Z'!N763","v":180001},{"$f":"'Table Z'!O763","v":500000},{"$f":"'Table Z'!N764","v":500001},{"$f":"'Table Z'!O764","v":800000},{"$f":"'Table Z'!N765","v":800001},{"$f":"'Table Z'!O765","v":0},{"$f":"'Table Z'!N766","v":1},null,{"$f":"'Table Z'!P762","v":0},{"$f":"'Table Z'!P763","v":0.1},{"$f":"'Table Z'!P764","v":0.2},{"$f":"'Table Z'!P765","v":0.3},{"$f":"'Table Z'!P766","v":0},"Nil",0.03,"Below 60 years","Below 60 years","Year=>60 and < 80","Year => 80",{"$f":"'Table Z'!P772","v":0},{"$f":"'Table Z'!P773","v":2897030},"Not Applicable"]
[null,"2012-13","2013-14",200000,{"$f":"'Table Z'!P796","v":2830150},{"$f":"'Table Z'!P797","v":0},"N.A.",{"$f":"'Table Z'!P798","v":84380},{"$f":"'Table Z'!P799","v":2897030},{"$f":"'Table Z'!P800","v":"(below 65 years)"},{"$f":"'Table Z'!N791","v":0},{"$f":"'Table Z'!O791","v":200000},{"$f":"'Table Z'!N792","v":200001},{"$f":"'Table Z'!O792","v":500000},{"$f":"'Table Z'!N793","v":500001},{"$f":"'Table Z'!O793","v":1000000},{"$f":"'Table Z'!N794","v":1000001},{"$f":"'Table Z'!O794","v":0},{"$f":"'Table Z'!N795","v":1},null,{"$f":"'Table Z'!P791","v":0},{"$f":"'Table Z'!P792","v":0.1},{"$f":"'Table Z'!P793","v":0.2},{"$f":"'Table Z'!P794","v":0.3},{"$f":"'Table Z'!P795","v":0},"Nil",0.03,"Below 60 years","Below 60 years","Year=>60 and < 80","Year => 80",{"$f":"'Table Z'!P801","v":0},{"$f":"'Table Z'!P802","v":2897030},"Not Applicable"]
[null,"2013-14","2014-15",200000,{"$f":"'Table Z'!P825","v":2830150},{"$f":"'Table Z'!P826","v":350},{"$f":"IF($C$46<=D31,0,IF($C$46>500000,0,IF($C$46>D31,IF(E31<2000,E31,2000),0)))","v":0},{"$f":"IF(G31>0,ROUND((E31-G31)*3%,0),'Table Z'!P827)","v":84390},{"$f":"IF(G31>0,E31-G31+H31+F31,'Table Z'!P828)","v":2897390},{"$f":"'Table Z'!P829","v":"(below 60 years)"},{"$f":"'Table Z'!N820","v":0},{"$f":"'Table Z'!O820","v":200000},{"$f":"'Table Z'!N821","v":200001},{"$f":"'Table Z'!O821","v":500000},{"$f":"'Table Z'!N822","v":500001},{"$f":"'Table Z'!O822","v":1000000},{"$f":"'Table Z'!N823","v":1000001},{"$f":"'Table Z'!O823","v":0},{"$f":"'Table Z'!N824","v":1},null,{"$f":"'Table Z'!P820","v":0},{"$f":"'Table Z'!P821","v":0.1},{"$f":"'Table Z'!P822","v":0.2},{"$f":"'Table Z'!P823","v":0.3},{"$f":"'Table Z'!P824","v":0},"10%,If Taxable Income is >10000000",0.03,"Below 60 years","Below 60 years","Year=>60 and < 80","Year => 80",{"$f":"'Table Z'!P830","v":280915},{"$f":"E31-G31+F31+H31","v":2914890},"Not Applicable"]
[null,"2014-15","2015-16",250000,{"$f":"'Table Z'!P854","v":2825150},{"$f":"'Table Z'!P855","v":350},{"$f":"IF($C$46<=D32,0,IF($C$46>500000,0,IF($C$46>D32,IF(E32<2000,E32,2000),0)))","v":0},{"$f":"IF(G32>0,ROUND((E32-G32)*3%,0),'Table Z'!P856)","v":84390},{"$f":"IF(G32>0,E32-G32+H32+F32,'Table Z'!P857)","v":2897390},{"$f":"'Table Z'!P858","v":"(below 60 years)"},{"$f":"'Table Z'!N849","v":0},{"$f":"'Table Z'!O849","v":250000},{"$f":"'Table Z'!N850","v":250001},{"$f":"'Table Z'!O850","v":500000},{"$f":"'Table Z'!N851","v":500001},{"$f":"'Table Z'!O851","v":1000000},{"$f":"'Table Z'!N852","v":1000001},{"$f":"'Table Z'!O852","v":0},{"$f":"'Table Z'!N853","v":1},null,{"$f":"'Table Z'!P849","v":0},{"$f":"'Table Z'!P850","v":0.1},{"$f":"'Table Z'!P851","v":0.2},{"$f":"'Table Z'!P852","v":0.3},{"$f":"'Table Z'!P853","v":0},"10%,If Taxable Income is >10000000",0.03,"Below 60 years","Below 60 years","Year=>60 and < 80","Year => 80",{"$f":"'Table Z'!P859","v":280915},2909890,"Not Applicable"]
[null,{"$f":"C32","v":"2015-16"},"2016-17",{"$f":"L33","v":250000},{"$f":"'Table Z'!P883","v":2825150},{"$f":"'Table Z'!P884","v":350},{"$f":"IF($C$46<=D33,0,IF($C$46>500000,0,IF($C$46>D33,IF(E33<2000,E33,2000),0)))","v":0},{"$f":"IF(G33>0,ROUND((E33-G33)*3%,0),'Table Z'!P885)","v":84390},{"$f":"IF(G33>0,E33-G33+H33+F33,'Table Z'!P886)","v":2897390},{"$f":"'Table Z'!P887","v":"(below 60 years)"},{"$f":"'Table Z'!N878","v":0},{"$f":"'Table Z'!O878","v":250000},{"$f":"'Table Z'!N879","v":250001},{"$f":"'Table Z'!O879","v":500000},{"$f":"'Table Z'!N880","v":500001},{"$f":"'Table Z'!O880","v":1000000},{"$f":"'Table Z'!N881","v":1000001},{"$f":"'Table Z'!O881","v":0},{"$f":"'Table Z'!N882","v":1},{"$f":"'Table Z'!O882","v":0},{"$f":"'Table Z'!P878","v":0},{"$f":"'Table Z'!P879","v":0.1},{"$f":"'Table Z'!P880","v":0.2},{"$f":"'Table Z'!P881","v":0.3},{"$f":"'Table Z'!P882","v":0},"12%,If Taxable Income is >10000000",0.03,"Below 60 years","Below 60 years","Year=>60 and < 80","Year => 80",{"$f":"'Table Z'!P888","v":337168},2909890,"Not Applicable"]
[null,"2016-17","2017-18",{"$f":"L34","v":250000},{"$f":"'Table Z'!P912","v":2825150},{"$f":"'Table Z'!P913","v":350},{"$f":"IF($C$46<=D34,0,IF($C$46>500000,0,IF($C$46>D34,IF(E34<5000,E34,5000),0)))","v":0},{"$f":"IF(G34>0,ROUND((E34-G34)*3%,0),'Table Z'!P914)","v":84390},{"$f":"IF(G34>0,E34-G34+H34+F34,'Table Z'!P915)","v":2897390},{"$f":"'Table Z'!P916","v":"(below 60 years)"},{"$f":"'Table Z'!N907","v":0},{"$f":"'Table Z'!O907","v":250000},{"$f":"'Table Z'!N908","v":250001},{"$f":"'Table Z'!O908","v":500000},{"$f":"'Table Z'!N909","v":500001},{"$f":"'Table Z'!O909","v":1000000},{"$f":"'Table Z'!N910","v":1000001},{"$f":"'Table Z'!O910","v":0},{"$f":"'Table Z'!N911","v":1},{"$f":"'Table Z'!O911","v":0},{"$f":"'Table Z'!P907","v":0},{"$f":"'Table Z'!P908","v":0.1},{"$f":"'Table Z'!P909","v":0.2},{"$f":"'Table Z'!P910","v":0.3},{"$f":"'Table Z'!P911","v":0},"15%,If Taxable Income is >10000000",0.03,"Below 60 years","Below 60 years","Year=>60 and < 80","Year => 80",{"$f":"'Table Z'!P917","v":421548},2909890,"N.A."]
[null,"2017-18","2018-19",{"$f":"L35","v":250000},{"$f":"'Table Z'!P941","v":2812650},{"$f":"'Table Z'!P942","v":281600},{"$f":"IF($C$46<=250000,0,IF($C$46>350000,0,IF($C$46>300000,2500,IF($C$46>50000,E35))))","v":0},{"$f":"IF(G35>0,ROUND((E35-G35)*3%,0),'Table Z'!P943)","v":92828},{"$f":"IF(G35>0,E35-G35+H35+F35,'Table Z'!P944)","v":3187078},{"$f":"'Table Z'!P945","v":"(below 60 years)"},{"$f":"'Table Z'!N936","v":0},{"$f":"'Table Z'!O936","v":250000},{"$f":"'Table Z'!N937","v":250001},{"$f":"'Table Z'!O937","v":500000},{"$f":"'Table Z'!N938","v":500001},{"$f":"'Table Z'!O938","v":1000000},{"$f":"'Table Z'!N939","v":1000001},{"$f":"'Table Z'!O939","v":0},{"$f":"'Table Z'!N940","v":1},{"$f":"'Table Z'!O940","v":0},{"$f":"'Table Z'!P936","v":0},{"$f":"'Table Z'!P937","v":0.05},{"$f":"'Table Z'!P938","v":0.2},{"$f":"'Table Z'!P939","v":0.3},{"$f":"'Table Z'!P940","v":0},"If Taxable Income is >5000000 =10% &  >10000000=15%",0.03,"Below 60 years","Below 60 years","Year=>60 and < 80","Year => 80",{"$f":"'Table Z'!P946","v":140298},3187078,"N.A."]
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[null,"Design & Prepaired by Pravesh Kumar Sharma, Accountant, please call-9460100093 or write mail to  praveshbkn@gmail.com for further query/error/updation/suggestion"]
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["Home","Useful_Income_Tax_information__For_Fin._Year_2018_19",null,null,"Home"]
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["IMPORTANT INCOME TAX INFORMATION (F.Y. 2018-19) -LIMITATION & THRRESHOLD LIMITS (\"T\" to \"V\")","(T)- Periods of Limitation","(U)-Securities Transaction Tax "]
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[null,"(V)-Various Threshold_Limits "]
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[null,"     (V-A)-Basic_Exemption_201819"]
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[null,"     (V-B)-Under_the_head_Salaries_1819"]
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[null,"     (V-C)-Under_the_head_Income_from_House_Properties_201819"]
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[null,"     (V-D)-Under_the_head_Income_from_House_Properties_1819"]
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[null,"     (V-E)-For_Trust_1819"]
[]
[null,"     (V-F)-Deductions_under_Chapter_VI_A_1819"]
["T","PERIODS OF LIMITATION  (for F.Y. 2018-19)",null,null,"Access Top"]
["Nature of compliance","Issuance of certificate of tax deducted at source-Form No. 16 "]
[]
[]
[]
["Section",{"$f":"'Tax Information(18-19)'!$B$570","v":203}]
["Limitation of time",{"$f":"'Tax Information(18-19)'!$C$570","v":": By 15th June of the financial year immediately following the financial year in which income was paid and tax deducted."}]
["Remarks",{"$f":"IF('Tax Information(18-19)'!$D$570=0,\"\",'Tax Information(18-19)'!$D$570)","v":"Form No. 16A: On or before 15th August, 30th November, 30th February of the financial year in respect of quarters ending 30th June, 30th September & 31st December respectively of the financial year. For quarter ending 31st March, on or before 15th June of the financial year immediately following the financial year in which deduction is made"}]
["U","Securities Transaction Tax [Finance (No. 2) Act, 2004]",null,null,"Access Top"]
["Nature of compliance","Sale of immovable property without written consent of defaulter","Section"]
[]
[null,null,{"$f":"'Tax Information(18-19)'!$B$591","v":"Schedule II Part III, Rule 55"}]
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["Limitation of time",{"$f":"'Tax Information(18-19)'!$C$591","v":"Not until expiry of 30 days from date on which proclamation of sale has been affixed on the property or in the office of the TRO, whichever is later"}]
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["V","Various Threshold Limits (Minimum or maximum valie) under the Income Tax Act",null,null,"Access Top"]
["(V-A) Basic Exemption"]
["Particulars","Surcharge shall be charged at the rate of 10% of income-tax if net income is above Rs. 50 Lakh but it does not exceed Rs. 1 crore in case of Individual, HUF, AOP, BOI, Artificial judicial person (Subject to Marginal relief)"]
[]
[]
["Threshold Limits",{"$f":"'Tax Information(18-19)'!B604","v":"Rs. 50 lakh"}]
["(V-B)Under the head Salaries",null,null,null,"Access Top"]
["Particulars","Death -cum-Retirement Gratuity received by other employees who are not covered under Gratuity Act, 1972 (other than Government employee)(Subject to certain conditions)."]
[]
["Section",{"$f":"'Tax Information(18-19)'!B634","v":"10(10)"}]
["Threshold Limits (for exemptions and others)",{"$f":"'Tax Information(18-19)'!C634","v":"Least of following amount is exempt from tax:1. 1/2 X Average Salary* X Completed years of service,2. Rs. 10,00,000,3. Gratuity actually received."}]
[]
["Remark",{"$f":"IF('Tax Information(18-19)'!$D$634=0,\"\",'Tax Information(18-19)'!D634)","v":" [*Average salary = Average Salary of last 10 months immediately preceding the month of retirement,**Salary = Basic Pay + Dearness Allowance (to the extent it forms part of retirement benefits)+ turnover based commission]"}]
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["(V-C)Under the head Income from House Properties",null,null,null,"Access Top"]
["Particulars","Interest incurred on borrowed capital for re-construction, repair or renewal of self-occupied house property (Subject to certain conditions)","Section"]
[null,null,{"$f":"'Tax Information(18-19)'!$B$639","v":"24(b)"}]
[null,"Threshold Limits ",{"$f":"'Tax Information(18-19)'!$C$639","v":"Up to Rs. 30,000"}]
["(V-D) Under the head Profits and Gains of Business or Profession",null,null,null,"Access Top"]
["Pariticular of expemtion","If value adopted for stamp duty exceeds the consideration received on transfer of an immovable property, the stamp duty value shall be deemed to be the full value of consideration."]
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[null,null,null,null,"Under the head Profits and Gains of Business or Profession"]
["Threshold Limits",{"$f":"'Tax Information(18-19)'!$C$665","v":"However, if stamp duty value does not exceed 105% of the consideration received, the consideration so received shall be deemed to be the full value of consideration"}]
[]
[]
["Section",{"$f":"'Tax Information(18-19)'!$B$665","v":"43CA"}]
["Remark",{"$f":"IF('Tax Information(18-19)'!$D$665=0,\"\",'Tax Information(18-19)'!$D$665)","v":""}]
[]
["(V-E) For Trust",null,null,null,"Access Top"]
["Particulars","Activity for advancement of any other object of general public utility shall be considered as charitable activity"]
[]
["Section",{"$f":"'Tax Information(18-19)'!B671","v":"2(15)"}]
["Threshold limits",{"$f":"'Tax Information(18-19)'!$C$671","v":"25% of total receipts of financial year."}]
["Remark",{"$f":"IF('Tax Information(18-19)'!$D$671=0,\"\",'Tax Information(18-19)'!$D$671)","v":"(If activity is undertaken in course of carrying out of object of general public utility and aggregate receipts from such activity do not exceed )"}]
[]
["(V-F) Deductions under Chapter VI-A",null,null,null,"Access Top"]
["Particulars","Contribution to notified Pension Scheme (NPS) by an Individual (Subject to certain conditions)."]
[]
[]
[]
["Section",{"$f":"'Tax Information(18-19)'!$B$693","v":"80CCD"}]
["Threshold Limits",{"$f":"'Tax Information(18-19)'!$C$693","v":"Amount contributed to pension scheme or 10% of salary/gross total income*, whichever is less "}]
["Remark",{"$f":"IF('Tax Information(18-19)'!$D$693=0,\"\",'Tax Information(18-19)'!$D$693)","v":"(subject to ceiling limit of Rs. 1,50,000 as provided under Section 80CCE) shall be allowed as deduction under section 80CCD(1)."}]
[]
[]
[]
[]
[null,null,null,null,"Home"]

{"sheet":"Ded_1819","index":70,"n_rows":105,"n_cols":5,"rows_kept":105,"cut":false,"hidden":false,"merged":[[93,1,93,2],[75,1,75,2],[86,0,86,2],[87,0,87,2],[88,0,88,2],[89,0,89,2],[76,0,76,2],[77,1,77,2],[78,1,78,2],[79,0,79,2],[80,0,80,2],[91,4,91,5],[95,4,95,5],[104,4,104,5],[91,0,91,2],[81,0,81,2],[82,0,82,2],[83,0,83,2],[84,0,84,2],[85,0,85,2],[90,0,90,2],[94,1,94,2],[101,1,102,2],[103,1,104,2],[97,1,97,2],[100,1,100,2],[95,1,96,2],[70,0,70,2],[71,0,71,2],[72,0,72,2],[73,0,73,2],[74,1,74,2],[66,1,66,2],[67,1,67,2],[69,0,69,2],[59,1,59,2],[60,0,60,2],[61,1,61,2],[62,1,62,2],[63,0,63,2],[64,0,64,2],[68,0,68,2],[65,0,65,2],[26,1,26,2],[29,4,29,5],[58,1,58,2],[53,4,53,5],[48,0,48,2],[48,4,48,5],[49,1,49,2],[50,1,50,2],[50,3,51,5],[51,0,51,2],[56,0,56,2],[52,0,52,2],[53,0,53,2],[54,0,54,2],[57,0,57,2],[45,0,45,2],[45,4,45,5],[30,1,30,2],[33,0,33,2],[33,4,33,5],[34,1,34,2],[21,4,21,5],[22,1,22,2],[25,0,25,2],[0,1,0,2],[2,1,2,2],[3,0,11,0],[2,4,2,5],[4,1,4,2],[6,1,6,2],[8,1,8,2],[10,1,10,2],[25,4,25,5],[98,1,99,2],[12,0,12,2],[41,0,41,2],[41,4,41,5],[42,1,42,2],[37,0,37,2],[37,4,37,5],[13,0,13,2],[13,4,13,5],[14,1,14,2],[17,0,17,2],[17,4,17,5],[18,1,18,2],[38,1,38,2],[29,0,29,2],[21,0,21,2]]}
["Home","Useful_Income_Tax_information__For_Fin._Year_2018_19"]
[]
["\"A\"   to  \" J\"","Deduction available to different categories of Tax Payers",null,null,"View Bottom"]
["Deduction avaiable for Fin. Year 2018-19 against","(A)-Salaries","(B)-Income from House Properties"]
[]
[null,"(C)-Income from other sources --Deductible_items","(D)-Income from other sources--\nNon deductible_items"]
[]
[null,"(E)-Profit and gains  of business or profession--Deductible items","(F)-Profit and gains  of business or profession--\nNon Deductible items"]
[]
[null,"(G)-Capital Gains","(H)- Profit and gains  of business or profession--\nOther  Deductible items"]
[]
[null,"(I)-Rebate","(J)-For certain payments (Deduction u/s chapter VIA)"]
["DEDUCTIONS"]
["(A)- Against 'salaries'",null,null,"A","Access Top"]
["Nature of deduction","Standard Deduction [Rs. 40,000 or the amount of salary, whichever is lower]"]
["Section","Who can claim","Key points (if any)"]
[{"$f":"IF('Tax Information(18-19)'!B7=\"\",\"\",'Tax Information(18-19)'!B7)","v":"16(ia)"},{"$f":"IF('Tax Information(18-19)'!C7=\"\",\"\",'Tax Information(18-19)'!C7)","v":"Individual – Salaried Employee"},{"$f":"IF('Tax Information(18-19)'!D7=0,\"\",'Tax Information(18-19)'!D7)","v":""}]
["(B)-Against 'income from house properties'",null,null,"B","Access Top"]
["Nature of deduction","Interest on borrowed capital (Rs. 30,000/Rs. 2,00,000, subject to specified conditions)"]
["Section","Who can claim","Key points (if any)"]
[{"$f":"IF('Tax Information(18-19)'!B13=\"\",\"\",'Tax Information(18-19)'!B13)","v":"24(b)"},{"$f":"IF('Tax Information(18-19)'!C13=\"\",\"\",'Tax Information(18-19)'!C13)","v":"All assessees"},{"$f":"IF('Tax Information(18-19)'!D13=0,\"\",'Tax Information(18-19)'!D13)","v":""}]
["(C ) - Against 'income from other sources'…(A. Deductible items)",null,null,"C","Access Top"]
["Nature of deduction","Any reasonable sum paid by way of commission or remuneration for purpose of realising dividend (other than dividends referred to in section 115-O)"]
["Section","Who can claim","Key points (if any)"]
[{"$f":"IF('Tax Information(18-19)'!B117=\"\",\"\",'Tax Information(18-19)'!B124)","v":"57(i)"},{"$f":"IF('Tax Information(18-19)'!C124=\"\",\"\",'Tax Information(18-19)'!C124)","v":"All assessees"},{"$f":"IF('Tax Information(18-19)'!D124=0,\"\",'Tax Information(18-19)'!D124)","v":""}]
["(D)-Against 'income from other sources'…(B. Non-deductible items)",null,null,"D","Access Top"]
["Nature of deduction","Interest chargeable to tax which is payable outside India on which tax has not been paid or deducted at source"]
["Section","Who can claim","Key points (if any)"]
[{"$f":"IF('Tax Information(18-19)'!B132=\"\",\"\",'Tax Information(18-19)'!B132)","v":"58(1)(a)(ii)"},{"$f":"IF('Tax Information(18-19)'!C132=\"\",\"\",'Tax Information(18-19)'!C132)","v":"All assessees"},{"$f":"IF('Tax Information(18-19)'!D132=0,\"\",'Tax Information(18-19)'!D132)","v":""}]
["(E)- Against 'profits and gains of business or profession' ……(A. Deductible items)",null,null,"E","Access Top"]
["Nature of deduction","Expe nditure incurred for obtaining licence to operate telecommunication services either before commencement of such business or thereafter at any time during any previous year"]
["Section","Who can claim","Key points (if any)"]
[{"$f":"IF('Tax Information(18-19)'!B71=\"\",\"\",'Tax Information(18-19)'!B71)","v":"35ABB"},{"$f":"IF('Tax Information(18-19)'!C71=\"\",\"\",'Tax Information(18-19)'!C71)","v":"All assessees"},{"$f":"IF('Tax Information(18-19)'!D71=0,\"\",'Tax Information(18-19)'!D71)","v":""}]
["(F)- Against 'profits and gains of business or profession' ……(B. Non-deductible items)",null,null,"F","Access Top"]
["Nature of deduction","Amount paid by way of royalty, licence fee, service fee, privilege fee, service charge or any other fee or charge, by whatever name called, which is levied exclusively on, or any amount which is appropriated, "]
["Section","Who can claim","Key points (if any)"]
[{"$f":"IF('Tax Information(18-19)'!B89=\"\",\"\",'Tax Information(18-19)'!B89)","v":"40(a)(iib)"},{"$f":"IF('Tax Information(18-19)'!C89=\"\",\"\",'Tax Information(18-19)'!C89)","v":"State Govt. undertakings"},{"$f":"IF('Tax Information(18-19)'!D89=0,\"\",'Tax Information(18-19)'!D89)","v":"whether directly or indirectly, from a State Government undertaking by the State Government"}]
["(G)-Against 'capital gains'",null,null,"G","Access Top"]
["Nature of deduction","Long-term capital gains on transfer before 1-4-2006 of certain listed securities or units invested in equity shares forming part of an eligible issue of capital (subject to certain conditions and limits)"]
["Section","Who can claim","Key points (if any)"]
[{"$f":"IF('Tax Information(18-19)'!B113=\"\",\"\",'Tax Information(18-19)'!B113)","v":"54ED"},{"$f":"IF('Tax Information(18-19)'!C113=\"\",\"\",'Tax Information(18-19)'!C113)","v":"Any assessee"},{"$f":"IF('Tax Information(18-19)'!D113=0,\"\",'Tax Information(18-19)'!D113)","v":""},"H"]
["(H)-  Against 'profits and gains of business or profession' ……(C. Other-deductible items)",null,null,null,"Access Top"]
["Nature of deduction","In case of mineral oil concerns expenditure incurred remaining unallowed as reduced by proceeds of transfer"]
["Section","Who can claim","Key points (if any)"]
[{"$f":"IF('Tax Information(18-19)'!B96=\"\",\"\",'Tax Information(18-19)'!B96)","v":"42(2)"},{"$f":"IF('Tax Information(18-19)'!C96=\"\",\"\",'Tax Information(18-19)'!C96)","v":"Assessee whose business consists of prospecting for or extraction or production of petroleum and natural gas and who transfers any interest in such business"},{"$f":"IF('Tax Information(18-19)'!D96=0,\"\",'Tax Information(18-19)'!D96)","v":""}]
["(I)-Rebate",null,null,"I","Access Top"]
["Section","Who can claim","Nature of deduction"]
[{"$f":"'Tax Information(18-19)'!B166","v":"87A"},{"$f":"'Tax Information(18-19)'!C166","v":"Individual"},{"$f":"'Tax Information(18-19)'!A166","v":"Tax rebate in case of individual resident in India, whose total income does not exceed Rs. 3,50,000 quantum of rebate shall be an amount equal to hundred per cent of such income-tax or an amount of Rs. 2,500, whichever is less."}]
["(J)-For certain payments (Deduction u/s chapter VIA)",null,null,"J","Access Top"]
["Section","Who can claim"]
["80C",{"$f":"IF('Tax Information(18-19)'!C164=\"\",\"\",'Tax Information(18-19)'!C164)","v":"Individual/HUF"},null,{"$f":"IF(A51=\"80C\",Deduction_List_for_80C,\"\")","v":"Deduction List for 80C"}]
["Nature of deduction"]
[{"$f":"IF('Tax Information(18-19)'!A164=0,\"\",'Tax Information(18-19)'!A164)","v":"Investment in certain items (See view Deduction List for 80C)"}]
["Key points (if any)",null,null,null,"Access Top"]
[{"$f":"IF('Tax Information(18-19)'!D164=0,\"\",'Tax Information(18-19)'!D164)","v":"The maximum tax exemption limit under Section 80C has been retained as Rs 1.5 Lakh only. "}]
[]
["Deduction List for 80C"]
[" ■  Life insurance premium for policy :"]
[null," -    in case of individual, on life of assessee, assessee's spouse and any child of assessee"]
[null," -    in case of HUF, on life of any member of the HUF"]
[" ■  Sum paid under a contract for a deferred annuity :"]
[null," -    in case of individual, on life of the individual, individual's spouse and any child of the individual (however,    contract should not contain an option to receive cash payment in lieu of annuity)"]
[null," -     in case of HUF, on life of any member of the HUF"]
[" ■  Sum deducted from salary payable to Government servant for securing deferred annuity or making provision for his       wife/children [qualifying amount limited to 20% of salary]"]
[" ■  Contributions by an individual made under Employees' Provident Fund Scheme"]
[" ■  Contribution to Public Provident Fund Account in the name of:"]
[null," -    in case of individual, such individual or his spouse or any child of such individual"]
[null," -    in case of HUF, any member of HUF"]
[" ■  Contribution by an employee to a recognised provident fund"]
[" ■  Contribution by an employee to an approved superannuation fund"]
[" ■  Subscription to any notified security or notified deposit scheme of the Central Government. For this purpose, Sukanya Samriddhi Account Scheme has been notified vide Notification No. 9/2015, dated 21.01.2015. Any sum deposited during the year in Sukanya Samriddhi Account by an individual would be eligible for deduction."]
[" ■  Amount can be deposited by an individual or in the name of girl child of an individual or in the name of the girl child for whom such an individual is the legal guardian."]
[" ■  Subscription to notified savings certificates [National Savings Certificates (VIII Issue)]"]
[" ■  Contribution for participation in unit-linked Insurance Plan of UTI :"]
[null," -    in case of an individual, in the name of the individual, his spouse or any child of such individual"]
[null," -    in case of a HUF, in the name of any member thereof"]
[" ■  Contribution to notified unit-linked insurance plan of LIC Mutual Fund [Dhanaraksha 1989]"]
[null," -    in the case of an individual, in the name of the individual, his spouse or any child of such individual"]
[null," -    in the case of a HUF, in the name of any member thereof"]
[" ■  Subscription to notified deposit scheme or notified pension fund set up by National Housing Bank [Home Loan Account Scheme/National Housing Banks (Tax Saving) Term Deposit Scheme, 2008]"]
[" ■  Tuition fees (excluding development fees, donations, etc.) paid by an individual to any university, college, school or other educational institution situated in India, for full time education of any 2 of his/her children"]
[" ■  Certain payments for purchase/construction of residential house property"]
[" ■  Subscription to notified schemes of (a) public sector companies engaged in providing long-term finance for purchase/construction of houses in India for residential purposes/(b) authority constituted under any law for satisfying need for housing accommodation or for planning, development or improvement of cities, towns and villages, or for both"]
[" ■  Sum paid towards notified annuity plan of LIC (New Jeevan Dhara/New Jeevan Dhara-I/New Jeevan Akshay/New Jeevan Akshay-I/New Jeevan Akshay-II/Jeewan Akshay-III plan of LIC) or other insurer"]
[" ■  Subscription to any units of any notified [u/s 10(23D)] Mutual Fund or the UTI (Equity Linked Saving Scheme, 2005)"]
[" ■  Contribution by an individual to any pension fund set up by any mutual fund which is referred to in section 10(23D) or by the UTI (UTI Retirement Benefit Pension Fund)"]
[" ■  Subscription to equity shares or debentures forming part of any approved eligible issue of capital made by a public company or public financial institutions"]
[" ■  Subscription to any units of any approved mutual fund referred to in section 10(23D), provided amount of subscription to such units is subscribed only in 'eligible issue of capital' referred to above."]
[" ■  Term deposits for a fixed period of not less than 5 years with a scheduled bank, and which is in accordance with a scheme11 framed and notified."]
[" ■  Subscription to notified bonds issued by the NABARD."]
[" ■  Deposit in an account under the Senior Citizen Savings Scheme Rules, 2004 (subject to certain conditions)"]
[" ■  5-year term deposit in an account under the Post Office Time Deposit Rules, 1981 (subject to certain conditions)",null,null,null,"Access Top"]
[]
[null," Other important Key Points"]
[null,"The additional deduction is not subjected to ceiling limit of Rs. 1,50,000 as provided under section 80CCE."]
[null,"Amount contributed to pension scheme or 10% of salary/gross total income*(*10% of salary in case of employees otherwise 20% of gross total income.), whichever is less (subject to ceiling limit of Rs. 1,50,000 as provided under Section 80CCE) shall be allowed as deduction under section 80CCD(1).",null,null,"Access Top"]
[]
[null,"Additional deduction to the extent of Rs. 50,000 shall also be available to the assessee undersection 80CCD(1B). The additional deduction is not subjected to ceiling limit of Rs. 1,50,000 as provided under section 80CCE."]
[null,"Contribution made by employer shall also be allowed as deduction under section 80CCD(2)while computing total income of the employee. However, amount of deduction could not exceed 10% of salary of the employee."]
[]
[null,"Note:-"]
[null,"1. Deduction under section 80CCD(2) on account of contribution made by the employer to a pension scheme is not subjected to ceiling limit of Rs. 1,50,000 as provided under section 80CCE."]
[]
[null,"2. Addition deduction of Rs. 50,000 shall not be allowed in respect of contribution which is considered for deduction under section 80CCD(1), i.e., limit of 10% of salary/gross total income"]
[null,null,null,null,"Access Top"]

{"sheet":"Intrest 234","index":71,"n_rows":51,"n_cols":15,"rows_kept":51,"cut":false,"hidden":false,"merged":[[32,1,32,14],[20,1,28,14],[29,1,29,14],[20,0,28,0],[30,1,31,14],[30,0,31,0],[6,13,6,14],[12,5,12,8],[12,11,12,13],[11,11,11,13],[10,9,10,10],[9,11,9,14],[8,5,8,12],[7,13,7,14],[12,9,12,10],[11,9,11,10],[10,5,10,8],[10,11,10,14],[16,2,16,6],[14,0,14,2],[15,0,15,14],[16,9,16,14],[11,5,11,8],[13,0,13,2],[14,11,14,13],[13,5,13,8],[13,9,13,10],[13,11,13,13],[13,3,13,4],[0,13,0,14],[1,0,1,14],[2,0,3,14],[4,0,4,14],[8,13,8,14],[5,0,5,1],[8,0,8,2],[5,2,5,3],[7,0,7,2],[5,4,6,4],[6,5,6,12],[7,5,7,12],[5,5,5,6],[5,7,5,8],[5,9,5,12],[5,13,5,14],[50,0,53,14],[18,0,18,14],[14,3,14,4],[39,0,39,14],[43,0,43,14],[40,0,42,14],[33,0,33,14],[34,0,38,14],[16,7,16,8],[14,9,14,10],[49,0,49,14],[44,0,48,14],[14,5,14,8],[17,0,17,14],[16,0,16,1],[19,0,19,14],[0,0,0,12],[10,0,10,2],[12,3,12,4],[11,3,11,4],[11,0,11,2],[12,0,12,2],[10,3,10,4],[9,0,9,4],[9,5,9,10],[7,4,8,4],[6,0,6,2]]}
["Calculate_Find_out_important_information_result_relating_to_Tax_matter",null,null,null,null,null,null,null,null,null,null,null,null,"Home"]
["Brief contents of section 234A-234D and its calculation"]
["The Income Tax Act provides for charging of interest for non- payment/short payment/deferment in \npayment of advance tax which is calculated as below:"]
[]
["Details Required"]
["Status",null,"Non Company",null,"For 234 A","Select Fin. Year",null,"2021-22",null,"Due Date (last date of selected F.Year)",null,null,null,{"$f":"'Table for challan'!$J$86","v":"31-Mar-2022"}]
["Is 234A applicable",null,null,"Yes",null,"Due Date of Filing the Return",null,null,null,null,null,null,null,"2022-07-31"]
["Is 234B applicable",null,null,"Yes","For 234B & 234 C","Date of filing the Return / Date completion of assessment U/s 144",null,null,null,null,null,null,null,"2022-08-12"]
["Is 234C applicable",null,null,"Yes",null,"Date of Determination of Income U/s 143(1)",null,null,null,null,null,null,null,"2022-08-12"]
["Advance Tax Deposite Details",null,null,null,null,"COMPUTATION",null,null,null,null,null,"Date of Determination of Income U/s 143(1)"]
[{"$f":"CONCATENATE(\"On or Before 15 June\",\"  \",$H$6)","v":"On or Before 15 June  2021-22"},null,null,0,null,"Total Tax on Gross Income",null,null,null,6914154,null,"Interest Payable"]
[{"$f":"CONCATENATE(\"On or Before 15 Sept.\",\"  \",$H$6)","v":"On or Before 15 Sept.  2021-22"},null,null,0,null,"Advance Tax Paid",null,null,null,0,null,"Under Sec. 234 A",null,null,{"$f":"IF(D7=\"Yes\",'Table for challan'!C69,0)","v":69141}]
[{"$f":"CONCATENATE(\"On or Before 15 Dec.\",\"  \",$H$6)","v":"On or Before 15 Dec.  2021-22"},null,null,0,null,"Tax Deducted at Source (TDS)",null,null,null,0,null,"Under Sec. 234 B",null,null,{"$f":"IF(D8=\"Yes\",'Table for challan'!C85,0)","v":345705}]
[{"$f":"CONCATENATE(\"On or Before 15 March\",\"  \",$H$6)","v":"On or Before 15 March  2021-22"},null,null,0,null,"Relief U/s 90, 90A, 91",null,null,null,0,null,"Under Sec. 234 C ",null,null,{"$f":"IF(D9=\"Yes\",IF(C6=\"Company\",'Table for challan'!$J$60,'Table for challan'!$J$67),0)","v":255819}]
["Total",null,null,{"$f":"SUM(D11:E14)","v":0},null,"MVAT Credit u/s 115JAA",null,null,null,0,null,"Total",null,null,{"$f":"SUM(O12:O14)","v":670665}]
["In summary"]
["Select section",null,"Calculation of Interest Under Section 234C",null,null,null,null,"Purpose ",null,{"$f":"'Table for challan'!H76","v":"For deferment of advance tax"}]
["No Advance Tax Liability if Tax payable is less than Rs. 10000  (u/s 234C)"]
["Key feature/information relating to intrest u/s 234A-234D"]
["Basic"]
["A ","The Direct Tax Laws (Amendment) Act, 1987 inserted new sections 234A, 234B and 234C in the Income-tax Act from assessment year 1989-90 to provide for penal interest at higher rates for the defaults in late furnishing of the return of income, defaults in payment of advance tax and for deferment of advance tax respectively and omitted separate penalty provisions for these defaults. The interest payable under these sections was mandatory and there was no provision for reduction or waiver of the penal interest, as was provided specifically in this behalf prior to 1989. As a result, several taxpayers faced unintended hardships in certain circumstances."]
[]
[]
[]
[]
[]
[]
[]
[]
["B","To calculating interest on short fall/non-payment/ deferment of advance tax ignore any fraction of Rs.100."]
["C"," If there is shortfall of tax by under estimate of any capital gains tax or winning from lotteries, crossword puzzles, races etc. then no interest u/s 234C will be leviable."]
[]
["D ","Senior citizens (Over 60 Years) need not to pay advance tax if not having any business income. (w.e.f.1-4-2012)."]
["INTEREST U/S 234A:"]
["* Interest under section 234A is levied on the amount of tax as determined under section 143(1) and where regular assessment is made, the tax on total income as determined under such regular assessment as reduced by advance tax, tax deducted/collected at source, relief claimed under various sections like sections 90/90A/91 and tax credit claimed under section 115JAA/115JD.  * Interest under section 234A is levied for delay in filing the return of income. Interest is\nlevied at 1% per month or part of a month. The nature of interest is simple interest\n"]
[]
[]
[]
[]
["INTEREST U/S 234B:"]
["For short fall in payment of advance tax by more than 10%, simple interest @ 1% per month or part thereof is chargeable from 1st April of the assessment year to the date of processing u/s 143(1) or to the date of completion of regular assessment, on the tax as determined u/s 143(1) or on regular assessment less advance tax paid/ TDS or tax reliefs, if any, under Double Tax Avoidance Agreements with foreign countries."]
[]
[]
["INTEREST U/S 234C:"]
["For deferment of advance tax. If advance tax paid by 15th September is less than 30% of advance tax payable, simple interest @ 1% is payable for three months on tax determined on returned income as reduced by TDS/TCS/Amount of advance tax already paid or tax relief, if any, under Double Tax Avoidance Agreement with forgiving contribution. Similarly, if amount of tax paid on or before 15th December is less than 60% of tax due on returned income, interest @ 1% per month is to be charged for 3 months on the amount stated as above. Again, if the advance tax paid by 15th March is less than tax due on returned income, interest @ 1% per month on the shortfall is to be charged for one month."]
[]
[]
[]
[]
["INTEREST U/S 234D:"]
["Interest @ 0.5% is levied under this Section when any refund is granted to the assessee u/s 143(1) and on regular assessment it is found that either no refund is due or the amount already refunded exceeds the refund determined on regular assessment. The said interest is levied @ 0.5% on the whole or excess amount so refunded for every month or part thereof from the date of grant of refund to the date of such regular assessment"]

{"sheet":"Allow_1920","index":72,"n_rows":42,"n_cols":5,"rows_kept":42,"cut":false,"hidden":false,"merged":[[24,1,24,2],[35,0,35,2],[35,4,35,5],[28,0,28,2],[29,0,29,2],[29,4,29,5],[30,1,30,2],[33,0,33,2],[34,0,34,2],[27,0,27,2],[22,0,22,2],[23,0,23,2],[17,4,17,5],[18,1,18,2],[5,0,9,0],[6,1,6,2],[8,1,8,2],[10,0,10,2],[10,4,10,5],[11,0,11,2],[12,1,12,2],[15,0,15,2],[16,0,16,2],[17,0,17,2],[21,0,21,2],[23,4,23,5],[4,1,4,2],[0,1,0,2],[0,4,0,5],[2,0,2,2],[3,1,3,2],[3,4,3,5]]}
["Home","Useful_Income_Tax_information__For_Fin._Year_2019_20",null,null,"Home"]
[]
[]
["\"K\"   to  \" O\"","Allowances available to different categories of Tax Payers"]
[]
["Allowances avaiable for Fin. Year 2019-20","(K)-Salaries","(L)-House Properties"]
[]
[null,"(M)-Other Sources","(N)-Profit and gains"]
[]
[null,"(O)-Capital Gain"]
[" Allowances available to different categories of Tax Payers",null,null,null,"Access Top"]
["(K)-Allowance under head \"Salaries\"",null,null,"K"]
["Detail of allowance","Servant Allowance"]
["Section","Exemption available to","Limit of exemption"]
[{"$f":"IF('Tax Information(19-20)'!A209=\"\",\"\",'Tax Information(19-20)'!A209)","v":"-"},{"$f":"IF('Tax Information(19-20)'!D209=\"\",\"\",'Tax Information(19-20)'!D209)","v":"Individual - Salaried employee"},{"$f":"IF('Tax Information(19-20)'!C209=0,\"\",'Tax Information(19-20)'!C209)","v":"Fully Taxable"}]
["Remark (if any)"]
[{"$f":"IF('Tax Information(19-20)'!E209=0,\"\",'Tax Information(19-20)'!E209)","v":""}]
["(L)-Allowances available Under the head Income from house property",null,null,"L","Access Top"]
["Detail of allowance","Municipal tax levied by local authority and borne by owner in respect of house property"]
["Section","Exemption available to","Limit of exemption"]
[{"$f":"IF('Tax Information(19-20)'!A216=\"\",\"\",'Tax Information(19-20)'!A216)","v":"Allowances available Under the head Income from house property"},{"$f":"IF('Tax Information(19-20)'!D216=\"\",\"\",'Tax Information(19-20)'!D216)","v":"All assessee"},{"$f":"IF('Tax Information(19-20)'!C216=0,\"\",'Tax Information(19-20)'!C216)","v":"Amount actually paid during the relevant previous year"}]
["Remark (if any)"]
[{"$f":"IF('Tax Information(19-20)'!E216=0,\"\",'Tax Information(19-20)'!E216)","v":""}]
["(M)-Allowances available Under the head Income from other sources",null,null,"N","Access Top"]
["Detail of allowance","Standard Deduction for family pension"]
["Section","Exemption available to","Limit of exemption"]
[{"$f":"IF('Tax Information(19-20)'!A241=\"\",\"\",'Tax Information(19-20)'!A241)","v":"57(iia)"},{"$f":"IF('Tax Information(19-20)'!D241=\"\",\"\",'Tax Information(19-20)'!D241)","v":"Individual"},{"$f":"IF('Tax Information(19-20)'!C241=0,\"\",'Tax Information(19-20)'!C241)","v":"33.33% of Family Pension subject to maximum of Rs. 15,000"}]
["Remark (if any)"]
[{"$f":"IF('Tax Information(19-20)'!E241=0,\"\",'Tax Information(19-20)'!E241)","v":""}]
["(N)-Allowances available  Under the head Profits and gains from business or profession",null,null,"M","Access Top"]
["Detail of allowance","Contribution to approved research association, university, college or other institution with objects of undertaking statistical research or research in social sciences shall be allowed as deduction (Subject to certain conditions)"]
["Section","Exemption available to","Limit of exemption"]
[{"$f":"IF('Tax Information(19-20)'!A236=\"\",\"\",'Tax Information(19-20)'!A236)","v":"35(1)(iii)"},{"$f":"IF('Tax Information(19-20)'!D236=\"\",\"\",'Tax Information(19-20)'!D236)","v":"All assessee"},{"$f":"IF('Tax Information(19-20)'!C236=0,\"\",'Tax Information(19-20)'!C236)","v":"125% of sum paid to such association, university, college, or other institution is allowed as deduction"}]
["Remark (if any)"]
[{"$f":"IF('Tax Information(19-20)'!E236=0,\"\",'Tax Information(19-20)'!E236)","v":"Entire sum paid to such association, university, college or other institution is allowed as deduction (applicable from AY 2018-19)"}]
["(O)-Allowances available Under the head Capital Gain",null,null,"O","Access Top"]
["Section","Exemption Amount","Withdrawal of exemption"]
["Section 54",{"$f":"'Tax Information(19-20)'!N9","v":"Investment in new assets or capital gain, whichever is lower"},{"$f":"'Tax Information(19-20)'!O9","v":"If new asset is transferred within 3 years of its acquisition"}]
["Eligible taxpayer","Capital gains eligible for exemption","Assets to be acquired for exemption"]
[{"$f":"'Tax Information(19-20)'!I9","v":"Individual and HUF"},{"$f":"'Tax Information(19-20)'!J9","v":"Long-term"},{"$f":"'Tax Information(19-20)'!L9","v":"One residential house property"}]
["Deposit in Capital gains deposit scheme before due date under Sec. 139(1)","Time limit for acquiring the new assets","Capital gains arising from transfer of"]
[{"$f":"'Tax Information(19-20)'!P9","v":"Yes"},{"$f":"'Tax Information(19-20)'!M9","v":"Purchase: within 1 year before or 2 years after date of transfer.Construction: within 3 years after date of transfer"},{"$f":"'Tax Information(19-20)'!K9","v":"Residential House property"}]

{"sheet":"Return from_1920","index":73,"n_rows":17,"n_cols":16,"rows_kept":17,"cut":false,"hidden":false,"merged":[[15,1,15,3],[15,4,15,15],[16,1,17,3],[16,4,17,15],[8,1,8,15],[9,1,9,13],[9,14,9,15],[10,1,11,13],[10,14,11,15],[13,2,13,13],[6,1,7,1],[6,2,7,15],[0,1,0,13],[0,15,0,16],[2,2,2,13],[4,1,4,15],[5,2,5,15]]}
["Home","Useful_Income_Tax_information__For_Fin._Year_2019_20",null,null,null,null,null,null,null,null,null,null,null,null,null,"Home"]
[]
[null,null,"Income Tax Forms"]
[]
[null,"A)-View according to Form No"]
[null,"Select Form No","Name of form"]
[null,"Form No.:3AC",{"$f":"'Tax Information(19-20)'!D1311","v":"Audit report under section 33AB(2)"}]
[]
[null,"(B)-View according to Name of Form"]
[null,"Select name of form",null,null,null,null,null,null,null,null,null,null,null,null,"Form No."]
[null,"Return of income for persons",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Tax Information(19-20)'!$B$1311","v":"Form No.:2C"}]
[]
[]
[null,null,"Income Tax Return Forms"]
[]
[null,"Return Form No",null,null,{"$f":"CONCATENATE(B16,\"  \", ,B17,,,,\"  \",\"applicable for\")","v":"Return Form No  ITR 5  applicable for"}]
[null,"ITR 5",null,null,{"$f":"'Tax Information(19-20)'!$B$1067","v":"For persons other than,- (i) individual, (ii) HUF, (iii) company and (iv) person filing Form ITR-7"}]

{"sheet":"Penalties_1920","index":74,"n_rows":61,"n_cols":5,"rows_kept":61,"cut":false,"hidden":false,"merged":[[25,4,25,5],[36,4,36,5],[46,4,46,5],[52,4,52,5],[60,4,60,5],[23,1,23,2],[12,1,12,2],[15,0,15,2],[15,4,15,5],[16,1,16,2],[17,1,17,2],[18,1,18,2],[19,0,19,2],[20,0,20,2],[21,0,21,2],[21,4,21,5],[22,1,22,2],[11,0,11,2],[11,4,11,5],[0,1,0,2],[0,4,0,5],[1,0,1,2],[2,1,2,2],[3,0,5,0],[4,1,4,2],[5,4,5,5],[6,0,6,2],[7,0,7,2],[7,4,7,5],[8,1,8,2],[10,4,10,5]]}
["Home","Useful_Income_Tax_information__For_Fin._Year_2019_20",null,null,"Home"]
[]
["\"P\"   to  \" S\"","Various Penalties & Prosecution (Fin. Year 2019-20) .. PAN mandatory"]
["Penalties & Prosecution","(P)-Penalties","(Q)-Prosecution"]
[]
[null,"(R )--Fee","(S)-PAN-Certain transaction in which quoting of PAN is mandatory."]
[]
["(P)-Various Penalties in Income Tax (for Fin. Year 2019-20)",null,null,"P"]
["Types of Penalties","Distribution of profits by registered firm otherwise than in accordance with partnership deed and as a result of which partner has returned income below the real income"]
["Section  ","Result","Remark"]
[{"$f":"'Tax Information(19-20)'!B290","v":"271(4)"},{"$f":"'Tax Information(19-20)'!C290","v":0},{"$f":"IF('Tax Information(19-20)'!D290=0,\"\",'Tax Information(19-20)'!D290)","v":"Not exceeding 150 per cent of difference between tax on partner's income assessed and tax on income returned, in addition to tax payable"}]
["(Q)-Various Prosecution in Income Tax (for Fin. Year 2019-20)",null,null,"Q"]
["Types of Prosecution","Failure to afford necessary facility to authorised officer to inspect books of account or other documents as required under section 132(1)(iib)"]
["Section  ","Result","Remark"]
[{"$f":"'Tax Information(19-20)'!B309","v":"275B"},{"$f":"'Tax Information(19-20)'!C309","v":"Up to 2 years"},{"$f":"IF('Tax Information(19-20)'!D309=0,\"\",'Tax Information(19-20)'!D309)","v":"No limit"}]
["(R )-Various Fee in Income Tax (for Fin. Year 2019-20)",null,null,"R"]
["Types of Prosecution","Fees for failure to furnish return of income within the time prescribed under section 139(1)"]
["Section  ","Result"]
[{"$f":"'Tax Information(19-20)'!B317","v":"234F"},{"$f":"'Tax Information(19-20)'!C317","v":"1)  Rs. 5000 if return is furnished on or before 31st December of assessment year,2)  Rs. 10,000 in any other case"}]
["Remark"]
[{"$f":"IF('Tax Information(19-20)'!D317=0,\"\",'Tax Information(19-20)'!D317)","v":"Note: if total income of the person does not exceeds Rs. 5 lakh then fee payable shall be Rs. 1000"}]
["(S)-PAN-Certain transaction in which quoting of PAN is mandatory.",null,null,"S"]
["Section  ","Type of transaction"]
[{"$f":"'Tax Information(19-20)'!B335","v":"Section 139A read with Rule 114B"}," Payment for sale or purchase of goods or services of any nature "]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,"Access Top"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,"Access Top"]
[]
[]
[]
[]
[]
[null,null,null,null,"Access Top"]
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[]
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[null,null,null,null,"Access Top"]

{"sheet":"Allow_1819","index":75,"n_rows":42,"n_cols":5,"rows_kept":42,"cut":false,"hidden":false,"merged":[[24,1,24,2],[27,0,27,2],[29,0,29,2],[30,1,30,2],[28,0,28,2],[35,0,35,2],[35,4,35,5],[10,0,10,2],[10,4,10,5],[33,0,33,2],[34,0,34,2],[23,0,23,2],[23,4,23,5],[29,4,29,5],[11,0,11,2],[12,1,12,2],[15,0,15,2],[16,0,16,2],[17,0,17,2],[17,4,17,5],[18,1,18,2],[3,4,3,5],[0,4,0,5],[0,1,0,2],[21,0,21,2],[22,0,22,2],[2,0,2,2],[3,1,3,2],[4,1,4,2],[5,0,9,0],[6,1,6,2],[8,1,8,2]]}
["Home","Useful_Income_Tax_information__For_Fin._Year_2018_19",null,null,"Home"]
[]
[]
["\"K\"   to  \" O\"","Allowances available to different categories of Tax Payers"]
[]
["Allowances avaiable for Fin. Year 2018-19","(K)-Salaries","(L)-House Properties"]
[]
[null,"(M)-Other Sources","(N)-Profit and gains"]
[]
[null,"(O)-Capital Gain"]
[" Allowances available to different categories of Tax Payers",null,null,null,"Access Top"]
["(K)-Allowance under head \"Salaries\"",null,null,"K"]
["Detail of allowance","Border area allowance Remote Locality or allowance or Disturbed Area allowance or Difficult Area Allowance (Subject to certain conditions and locations)"]
["Section","Exemption available to","Limit of exemption"]
[{"$f":"IF('Tax Information(18-19)'!A209=\"\",\"\",'Tax Information(18-19)'!A209)","v":"Sec. 10(14) read with Rule 2BB"},{"$f":"IF('Tax Information(18-19)'!D209=\"\",\"\",'Tax Information(18-19)'!D209)","v":"Individual - Salaried employee"},{"$f":"IF('Tax Information(18-19)'!C209=0,\"\",'Tax Information(18-19)'!C209)","v":"Amount exempt from tax varies from Rs. 200 per month to Rs. 1,300 per month."}]
["Remark (if any)"]
[{"$f":"IF('Tax Information(18-19)'!E209=0,\"\",'Tax Information(18-19)'!E209)","v":""}]
["(L)-Allowances available Under the head Income from house property",null,null,"L","Access Top"]
["Detail of allowance","Standard Deduction"]
["Section","Exemption available to","Limit of exemption"]
[{"$f":"IF('Tax Information(18-19)'!A216=\"\",\"\",'Tax Information(18-19)'!A216)","v":"23(5)"},{"$f":"IF('Tax Information(18-19)'!D216=\"\",\"\",'Tax Information(18-19)'!D216)","v":"All assessee"},{"$f":"IF('Tax Information(18-19)'!C216=0,\"\",'Tax Information(18-19)'!C216)","v":"30% of the Annual Value (Gross Annual Value- Municipal Taxes)"}]
["Remark (if any)"]
[{"$f":"IF('Tax Information(18-19)'!E216=0,\"\",'Tax Information(18-19)'!E216)","v":""}]
["(M)-Allowances available Under the head Income from other sources",null,null,"N","Access Top"]
["Detail of allowance","Standard Deduction for family pension"]
["Section","Exemption available to","Limit of exemption"]
[{"$f":"IF('Tax Information(18-19)'!A241=\"\",\"\",'Tax Information(18-19)'!A241)","v":"57(iia)"},{"$f":"IF('Tax Information(18-19)'!D241=\"\",\"\",'Tax Information(18-19)'!D241)","v":"Individual"},{"$f":"IF('Tax Information(18-19)'!C241=0,\"\",'Tax Information(18-19)'!C241)","v":"33.33% of Family Pension subject to maximum of Rs. 15,000"}]
["Remark (if any)"]
[{"$f":"IF('Tax Information(18-19)'!E241=0,\"\",'Tax Information(18-19)'!E241)","v":""}]
["(N)-Allowances available  Under the head Profits and gains from business or profession",null,null,"M","Access Top"]
["Detail of allowance","Deduction in respect of expenditure on specified businesses"]
["Section","Exemption available to","Limit of exemption"]
[{"$f":"IF('Tax Information(18-19)'!A236=\"\",\"\",'Tax Information(18-19)'!A236)","v":"35AD"},{"$f":"IF('Tax Information(18-19)'!D236=\"\",\"\",'Tax Information(18-19)'!D236)","v":"All assessee"},{"$f":"IF('Tax Information(18-19)'!C236=0,\"\",'Tax Information(18-19)'!C236)","v":"150% of capital expenditure incurred for the purpose of business is allowed as deduction provided the specified business has commenced its operation on or after 01-04-2012."}]
["Remark (if any)"]
[{"$f":"IF('Tax Information(18-19)'!E236=0,\"\",'Tax Information(18-19)'!E236)","v":"100% of capital expenditure will be allowed to be deducted from the assessment year 2018-19 onwards"}]
["(O)-Allowances available Under the head Capital Gain",null,null,"O","Access Top"]
["Section","Exemption Amount","Withdrawal of exemption"]
["Section 54",{"$f":"'Tax Information(18-19)'!N9","v":"Investment in new assets or capital gain, whichever is lower"},{"$f":"'Tax Information(18-19)'!O9","v":"If new asset is transferred within 3 years of its acquisition"}]
["Eligible taxpayer","Capital gains eligible for exemption","Assets to be acquired for exemption"]
[{"$f":"'Tax Information(18-19)'!I9","v":"Individual and HUF"},{"$f":"'Tax Information(18-19)'!J9","v":"Long-term"},{"$f":"'Tax Information(18-19)'!L9","v":"One residential house property"}]
["Deposit in Capital gains deposit scheme before due date under Sec. 139(1)","Time limit for acquiring the new assets","Capital gains arising from transfer of"]
[{"$f":"'Tax Information(18-19)'!P9","v":"Yes"},{"$f":"'Tax Information(18-19)'!M9","v":"Purchase: within 1 year before or 2 years after date of transfer.Construction: within 3 years after date of transfer"},{"$f":"'Tax Information(18-19)'!K9","v":"Residential House property"}]

{"sheet":"Penalties_1819","index":76,"n_rows":61,"n_cols":5,"rows_kept":61,"cut":false,"hidden":false,"merged":[[7,4,7,5],[8,1,8,2],[17,1,17,2],[6,0,6,2],[11,0,11,2],[11,4,11,5],[12,1,12,2],[15,0,15,2],[15,4,15,5],[10,4,10,5],[0,1,0,2],[0,4,0,5],[1,0,1,2],[2,1,2,2],[3,0,5,0],[4,1,4,2],[5,4,5,5],[18,1,18,2],[19,0,19,2],[20,0,20,2],[16,1,16,2],[7,0,7,2],[22,1,22,2],[21,4,21,5],[36,4,36,5],[46,4,46,5],[60,4,60,5],[52,4,52,5],[23,1,23,2],[25,4,25,5],[21,0,21,2]]}
["Home","Useful_Income_Tax_information__For_Fin._Year_2018_19",null,null,"Home"]
[]
["\"P\"   to  \" S\"","Various Penalties & Prosecution (Fin. Year 2018-19) .. PAN mandatory"]
["Penalties & Prosecution","(P)-Penalties","(Q)-Prosecution"]
[]
[null,"(R )--Fee","(S)-PAN-Certain transaction in which quoting of PAN is mandatory."]
[]
["(P)-Various Penalties in Income Tax (for Fin. Year 2018-19)",null,null,"P"]
["Types of Penalties","Failure to pay wholly or partly—(a) self-assessment tax, or(b) interest and fee, or(c) both"]
["Section  ","Result","Remark"]
[{"$f":"'Tax Information(18-19)'!B290","v":"140A(3)"},{"$f":"'Tax Information(18-19)'!C290","v":"Such amount as Assessing Officer may impose but not exceeding tax in arrears"},{"$f":"IF('Tax Information(18-19)'!D290=0,\"\",'Tax Information(18-19)'!D290)","v":""}]
["(Q)-Various Prosecution in Income Tax (for Fin. Year 2018-19)",null,null,"Q"]
["Types of Prosecution","Failure to afford necessary facility to authorised officer to inspect books of account or other documents as required under section 132(1)(iib)"]
["Section  ","Result","Remark"]
[{"$f":"'Tax Information(18-19)'!B309","v":"275B"},{"$f":"'Tax Information(18-19)'!C309","v":"Up to 2 years"},{"$f":"IF('Tax Information(18-19)'!D309=0,\"\",'Tax Information(18-19)'!D309)","v":"No limit"}]
["(R )-Various Fee in Income Tax (for Fin. Year 2018-19)",null,null,"R"]
["Types of Prosecution","Fees for failure to furnish return of income within the time prescribed under section 139(1)"]
["Section  ","Result"]
[{"$f":"'Tax Information(18-19)'!B317","v":"234F"},{"$f":"'Tax Information(18-19)'!C317","v":"1)  Rs. 5000 if return is furnished on or before 31st December of assessment year,2)  Rs. 10,000 in any other case"}]
["Remark"]
[{"$f":"IF('Tax Information(18-19)'!D317=0,\"\",'Tax Information(18-19)'!D317)","v":"Note: if total income of the person does not exceeds Rs. 5 lakh then fee payable shall be Rs. 1000"}]
["(S)-PAN-Certain transaction in which quoting of PAN is mandatory.",null,null,"S"]
["Section  ","Type of transaction"]
[{"$f":"'Tax Information(18-19)'!B335","v":"Section 139A read with Rule 114B"}," Payment for sale or purchase of goods or services of any nature "]
[]
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[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,"Access Top"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,"Access Top"]
[]
[]
[]
[]
[]
[null,null,null,null,"Access Top"]
[]
[]
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[]
[null,null,null,null,"Access Top"]

{"sheet":"Table for challan","index":77,"n_rows":151,"n_cols":68,"rows_kept":151,"cut":false,"hidden":true,"merged":[[52,5,52,10],[123,58,124,58],[149,50,149,51],[150,50,150,51],[137,50,137,58],[143,50,144,52],[143,53,144,55],[143,57,143,58],[145,57,145,58],[142,57,142,58],[138,50,138,52],[138,53,138,55],[140,50,140,52],[140,53,140,55],[141,50,141,52],[147,50,147,51],[148,50,148,51],[139,58,140,58],[141,53,141,55],[142,50,142,52],[142,53,142,55],[139,50,139,52],[139,53,139,55],[139,56,140,56],[139,57,140,57],[123,53,123,55],[116,50,116,55],[117,50,117,55],[133,50,133,51],[134,50,134,51],[123,57,124,57],[127,57,127,58],[123,56,124,56],[126,57,126,58],[124,50,124,52],[125,50,125,52],[123,50,123,52],[118,50,118,55],[125,53,125,55],[131,50,131,51],[119,50,119,55],[122,50,122,52],[126,50,126,52],[127,50,128,52],[124,53,124,55],[126,53,126,55],[127,53,128,55],[129,57,129,58],[132,50,132,51],[122,2,137,3],[104,0,104,2],[105,9,105,10],[104,9,104,10],[105,7,105,8],[104,7,104,8],[104,5,104,6],[105,5,105,6],[104,3,105,4],[113,50,113,51],[115,50,115,55],[23,56,23,57],[65,54,66,55],[69,0,69,2],[64,0,64,1],[61,0,61,1],[122,53,122,55],[105,1,105,2],[77,4,77,9],[99,56,100,56],[101,54,102,55],[61,54,62,55],[57,56,58,56],[57,0,57,1],[70,4,70,9],[70,0,70,2],[57,54,58,55],[59,54,60,55],[65,0,65,1],[63,0,63,1],[60,4,60,9],[23,54,23,55],[59,4,59,8],[59,0,59,2],[24,54,24,55],[7,61,7,62],[67,56,68,56],[22,56,22,57],[63,54,64,55],[69,56,70,56],[0,0,0,6],[59,56,60,56],[61,56,62,56],[27,55,27,59],[29,55,29,59],[24,56,24,57],[53,0,53,2],[55,0,55,1],[34,49,34,58],[53,4,53,9],[54,52,54,53],[54,50,54,51],[54,0,54,2],[1,61,1,67],[2,63,2,67],[58,0,58,1],[60,0,60,1],[22,54,22,55],[1,49,1,59],[62,0,62,1],[85,0,86,2],[74,0,74,1],[56,0,56,1],[81,0,81,1],[82,0,82,1],[80,0,80,1],[66,0,66,1],[67,0,67,1],[68,0,68,1],[47,13,47,15],[72,4,72,6],[73,0,73,1],[66,4,66,8],[72,7,72,9],[76,0,76,1],[77,0,77,1],[63,56,64,56],[97,0,97,1],[79,0,79,1],[89,0,89,1],[90,0,90,1],[87,0,87,2],[93,0,93,1],[94,0,94,1],[95,0,95,1],[73,7,73,9],[65,56,66,56],[71,7,71,9],[71,4,71,6],[71,0,71,1],[72,0,72,1],[73,4,73,6],[67,54,68,55],[103,56,104,56],[103,54,104,55],[107,54,108,55],[114,50,114,55],[105,54,106,55],[105,56,106,56],[95,54,96,55],[95,56,96,56],[97,54,98,55],[97,56,98,56],[99,54,100,55],[101,56,102,56],[107,56,108,56],[98,0,98,1],[83,0,83,1],[92,0,92,1],[91,0,91,1],[88,0,88,1],[96,0,96,1],[92,50,92,51],[72,49,72,58],[69,54,70,55],[78,0,78,1],[75,0,75,2],[92,52,92,53],[74,4,74,6],[75,7,75,9],[75,4,75,6],[74,7,74,9]]}
["Design & Prepaired by Pravesh Kumar Sharma, Accountant, please call-9460100093 or write mail to  praveshbkn@gmail.com for further query/error/updation/suggestion"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"F. YEAR",{"$f":"'Tax Calculation'!C4","v":"2021-22"},"TAX CATEGAORY",{"$f":"'Tax Calculation'!E4","v":"MALE"},null,"CHANGE FIGURES INTO WORDS FOR SHEET \"CAL\"",null,null,null,null,null,null,null,null,null,null,null,"Determination of Maximum limit under Chapter VIA for f.y. 2014-15"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"INDIVIUAL","FEMALE","SENIOR CITIZEN","VERY SENIOR CITIZEN",null,0,"Zero","Ten",null,null,null,null,null,null,null,null,null,null,"Selected Tax Category",{"$f":"'Tax Calculation'!E4","v":"MALE"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2005-06","Not defined","Not defined","Age =>65 Years","Not defined",null,1,"One","Twenty","Input","Num",{"$f":"BG25","v":0},"words","unit_remainder","units_remainder in words","RESULT",null,null,"Section","Name of section","INDIVIDUAL","FEMALE","SENIOR CITIZEN","VERY SENIOR CITIZEN","Max Limit"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2006-07","Not defined","Not defined","Age =>65 Years","Not defined",null,2,"Two",null,"only units","Decimal",{"$f":"+BC4/10","v":0},null,null,null,null,null,null,"U/S 80 C ","Invesment in specified investment plans","No limit","No limit","No limit","No limit",{"$f":"IF($BL$3=$BL$4,BL5,IF($BL$3=$BM$4,BM5,IF($BL$3=$BN$4,BN5,BO5)))","v":"No limit"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2007-08","Not defined","Not defined","Age =>65 Years","Not defined",null,3,"Three",null,null,"Remainder",{"$f":"+MOD(BC4,10)","v":0},{"$f":"+VLOOKUP(+BC6,numdata,2)","v":"Zero"},null,null,{"$f":"+IF(+BC6>0,BD6,\"\")","v":""},"Units",null,"U/S 80CCC","Payment of premium for annuity plan of LIC or any other  ","No limit","No limit","No limit","No limit","No limit"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2008-09","Not defined","Not defined","Age =>65 Years","Not defined",null,4,"Four",null,null,"Bal.num",{"$f":"+INT(BC5)","v":0},null,null,null,null,null,null,"U/S 80 CCD(1)","Employee cont. towards new pension scheme","No limit","No limit","No limit","No limit","No limit"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2009-10","Not defined","Not defined","Age =>65 Years","Not defined",null,5,"Five",null,"only Tens","Decimal",{"$f":"+BC7/10","v":0},null,null,null,null,null,null,"U/S 80CCE-TOTAL OF[(i)+(ii)+(iii)](Subject to limit RS 100000)",null,150000,150000,150000,150000,150000]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2010-11","Not defined","Not defined","Age =>65 Years","Not defined",null,6,"Six",null,null,"Remainder",{"$f":"+MOD(BC7,10)","v":0},{"$f":"+VLOOKUP(+BC9,numdata,2)","v":"Zero"},null,null,{"$f":"+IF(+BC9>0,BD9,\"\")","v":""},"Tens",null,"U/S 80 CCD(2)","Employer cont. towards new pension scheme ","10% of Salary","10% of Salary",0,0,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2011-12","Not defined","Not defined","Age => 60  and  < 80","Aget => 80 Years",null,7,"Seven","Thirty",null,"Decimal",{"$f":"+BC4/100","v":0},null,null,null,null,null,null,"U/S 80CCF","Investment  in long term infrasturture bonds ","No limit","No limit","No limit","No limit","No limit"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2012-13","Not defined","Not defined","Age => 60  and  < 80","Aget => 80 Years",null,8,"Eight","Forty","combined \nUnits&Tens","Remainder",{"$f":"+MOD(+BC4,100)","v":0},{"$f":"+VLOOKUP(+BC11,numdata,2)","v":"Zero"},{"$f":"IF(BC11>19,+MOD(BC11,10),0)","v":0},{"$f":"IF(BE11>0,VLOOKUP(+BE11,numdata,2),\"\")","v":""},{"$f":"+IF(+BC11>0,BD11 & \" \"&BF11,\"\")","v":""},"Units&Tens",null,"U/S 80D-","Medical ins. premium for himself, spous and childrens",15000,15000,20000,20000,20000]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Purchase between","Purchase between","Purchase between","Purchase between","Purchase between","Purchase on or",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2013-14","Not defined","Not defined","Age => 60  and  < 80","Aget => 80 Years",null,9,"Nine","Fifty",null,"Bal.num",{"$f":"+INT(BC10)","v":0},null,null,null,null,null,null,"U/S 80DD-","Medical treatment of dependent handicapped person",100000,100000,100000,100000,100000]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1-Jan-89 to 31-Dec-98","1-Jan-99 to 14-Jan-00","15-Jan-00 to 28-Feb-01","1-Mar-01 to 28-Feb-02","1-Mar-02 to 28-Feb-03","after 1-Mar-03",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"CATEG.",{"$f":"AS3","v":"INDIVIUAL"},{"$f":"AT3","v":"FEMALE"},{"$f":"AU3","v":"SENIOR CITIZEN"},{"$f":"AV3","v":"VERY SENIOR CITIZEN"},null,10,"Ten","Sixty",null,"Decimal",{"$f":"+BC12/10","v":0},null,null,null,null,null,null,"U/S 80DDB-","Spl ded to the guardion of a patient suff.from Cancer/Aids ",40000,40000,40000,40000,40000]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"The year for which","[Vide Rule 15(1) of the","[Vide Rule 15(2) of the","[Vide Rule 15(3) of the","[Vide Rule 15(4) of the","[Vide Rule 15(5) of the","[Vide Rule 15(6) of the",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"CONDITION",{"$f":"VLOOKUP($AT$2,AR4:AS12,2)","v":"Not defined"},{"$f":"VLOOKUP($AT$2,AR4:AT12,3)","v":"Not defined"},{"$f":"VLOOKUP($AT$2,AR4:AU12,4)","v":"Age => 60  and  < 80"},{"$f":"VLOOKUP($AT$2,AR4:AV12,5)","v":"Aget => 80 Years"},null,11,"Eleven","Seventy","Hundreds","Remainder",{"$f":"+MOD(+BC12,10)","v":0},{"$f":"+VLOOKUP(+BC14,numdata,2)","v":"Zero"},{"$f":"IF(BC14>19,+MOD(BC14,10),0)","v":0},{"$f":"IF(BE14>0,VLOOKUP(+BE14,numdata,2),\"\")","v":""},{"$f":"+IF(+BC14>0,BD14 &\" Hundred\",\"\")","v":""},"Hundreds",null,"U/S 80E-","Repayment of loan for higher education","No limit","No limit","No limit","No limit","No limit"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"interest accruess","NSC (VIII) Issue Rules,1989","NSC (VIII) Issue Rules,1989","NSC (VIII) Issue Rules,1989","NSC (VIII) Issue Rules,1989","NSC (VIII) Issue Rules,1989","NSC (VIII) Issue Rules,1989",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"RESULT",{"$f":"HLOOKUP($AV$2,$AS$13:$AV$14,2)","v":"Not defined"},null,null,null,null,12,"Twelve","Eighty",null,"Bal.num",{"$f":"+INT(BC13)","v":0},null,null,null,null,null,null,"U/S 80EE","Intrest paid on House Building Loan( excluding u/s 24B)",100000,100000,100000,100000,100000]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0.12,0.115,0.11,9.5000000000000001E-2,0.09,0.08,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,13,"Thirteen","Ninety",null,"Decimal",{"$f":"+BC15/100","v":0},null,null,null,null,null,null,"U/S 80G- ","Donation to certain funds,  charitable institutions etc.","No limit","No limit","No limit","No limit","No limit"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"First year",12.4,11.83,11.3,9.7200000000000006,9.1999999999999993,8.16,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14,"Fourteen","Hundred","Thousands","Remainder",{"$f":"+MOD(+BC15,100)","v":0},{"$f":"+VLOOKUP(+BC17,numdata,2)","v":"Zero"},{"$f":"IF(BC17>19,+MOD(BC17,10),0)","v":0},{"$f":"IF(BE17>0,VLOOKUP(+BE17,numdata,2),\"\")","v":""},{"$f":"+IF(+BC17>0,BD17 & \" \"&BF17&\" Thousand\",\"\")","v":""},"Thousands",null,"80GG","Deduction in respect of rent paid ",24000,24000,24000,24000,24000]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Second year",13.9,13.23,12.58,10.67,10.050000000000001,8.83,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Calculation of intrest due u/s 234B ",null,null,null,null,null,15,"Fifteen",null,null,"Bal.num",{"$f":"+INT(BC16)","v":0},null,null,null,null,null,null,"U/S 80CCG","New Rajiv Gandhi Saving Scheme ",50000,50000,50000,50000,50000]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Third year",15.6,14.8,14,11.71,10.97,9.5500000000000007,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(when intrest due u/s 234C paid after ",null,null,null,null,null,16,"Sixteen",null,null,"Decimal",{"$f":"+BC18/100","v":0},null,null,null,null,null,null,"U/S 80TTA"," interest on deposits in savings account",10000,10000,10000,10000,10000]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Fourth year",17.5,16.54,15.58,12.85,11.98,10.33,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K32","v":0},null,null,null,null,null,17,"Seventeen",null,"Lacs","Remainder",{"$f":"+MOD(BC18,100)","v":0},{"$f":"+VLOOKUP(+BC20,numdata,2)","v":"Zero"},{"$f":"IF(BC20>19,+MOD(BC20,10),0)","v":0},{"$f":"IF(BE20>0,VLOOKUP(+BE20,numdata,2),\"\")","v":""},{"$f":"+IF(+BC20>0,BD20 & \" \"&BF20&\" Lacs\",\"\")","v":""},"Lacs",null,"U/S 80U- "," physical disability (including blindness) or mental retardation. ",100000,100000,100000,100000,100000]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Fifth year",19.7,18.510000000000002,17.350000000000001,14.1,13.09,11.17,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,")",null,null,null,null,null,18,"Eighteen",null,"Crores","Bal.num",{"$f":"+INT(BC19)","v":0},{"$f":"+VLOOKUP(+BC21,numdata,2)","v":"Zero"},{"$f":"IF(BC21>19,+MOD(BC21,10),0)","v":0},{"$f":"IF(BE21>0,VLOOKUP(+BE21,numdata,2),\"\")","v":""},{"$f":"+IF(+BC21>0,BD21 &\" \"&BF21&\" Crores\",\"\")","v":""},"Crores"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Sixth year",22.4,20.69,19.309999999999999,15.47,14.29,12.08,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"CONCATENATE(AR18,\"  \",AR19,  AR20,\"  \",AR21)","v":"Calculation of intrest due u/s 234B   (when intrest due u/s 234C paid after 0  )"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Interest Total:",101.5,95.6,90.12,74.52,69.59,60.12,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,19,"Nineteen",null,null,null,"TAX PAYABLE",null,{"$f":"'Table for Statement'!K1133","v":0},null,{"$f":"BG24","v":0},0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,20,"Twenty",null,null,null,"TAX REFUNDABLE",null,{"$f":"IF(BH24>0,0,-BH24)","v":0},null,{"$f":"IF(BE24<0,-BE24,0)","v":0},{"$f":"'Table for Statement'!K1134","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,30,"Thirty",null,null,null,"NIL RETURN",null,0,null,{"$f":"MAX(BE23:BF24)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Purchase From->","1980-01-01","1999-01-01","2000-01-15","2001-03-01","2002-03-01","2003-03-01","2011-11-01","2012-04-01",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,40,"Forty"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Purchase To->","1998-12-31","2000-01-14","2001-02-28","2002-02-28","2003-02-28","2011-10-31","2012-03-31","2020-12-31",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,50,"Fifty"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Interest Rate ->",0.12,0.115,0.11,9.5000000000000001E-2,0.09,0.08,8.4000000000000005E-2,8.5999999999999993E-2,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,60,"Sixty",null,null,null,null,{"$f":"BG21&\" \"&BG20&\" \"&BG17&\" \"&BG14&\" \"&BG11&\" \"","v":"     "}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"1st  com. year",12.4,11.83,11.3,9.7200000000000006,9.1999999999999993,8.16,8.58,8.7799999999999994,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,70,"Seventy",null,null,null,null,{"$f":"IF(BG25=\"\",\"Only\")","v":false},{"$f":"IF(BG25>0,\"Only\",IF(BD29=FALSE,\"\",BD29))","v":""},{"$f":"IF(BE29=\"Only\",\"Rs.\",\"\")","v":""},null,{"$f":"IF(BD28<0,\"Only\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"2nd  com. year",13.9,13.23,12.58,10.67,10.050000000000001,8.83,9.31,9.56,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,80,"Eighty",null,null,null,null,{"$f":"CONCATENATE(BF29,BD28,BH29,BE29)","v":"     "}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"3rd  com. year",15.6,14.8,14,11.71,10.97,9.5500000000000007,10.11,10.4,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,90,"Ninety"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"4th  com. year",17.5,16.54,15.58,12.85,11.98,10.33,10.98,11.31,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,100,"Hundred"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"5th  com. year",19.7,18.510000000000002,17.350000000000001,14.1,13.09,11.17,11.92,12.3]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"6th  com. year",22.4,20.69,19.309999999999999,15.47,14.29,12.08,0,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Total Interest",111.5,95.6,90.12,74.52,69.59,60.12,50.9,52.35,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Calculation for Challan No 281"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Maturity Amount",201.5,195.6,190.12,174.52,169.59,160.12,150.9,152.35,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Input","Num",{"$f":"AY70","v":1040},"words","unit_remainder","units_remainder in words","RESULT",null,"192","92A"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Calendar Year Start:",{"$f":"W55","v":"00:00:00"},{"$f":"DATE(YEAR(P37)-6,MONTH(P37),DAY(P37))","v":"3793-12-31"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"only units","Decimal",{"$f":"+AZ36/10","v":104},null,null,null,null,null,"192","92B"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"W56","v":"00:00:00"},{"$f":"DATE(YEAR(P38)-6,MONTH(P38),DAY(P38))","v":"3793-12-31"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Remainder",{"$f":"+MOD(AZ36,10)","v":0},{"$f":"+VLOOKUP(+AZ38,numdata,2)","v":"Zero"},null,null,{"$f":"+IF(+AZ38>0,BA38,\"\")","v":""},"Units","193",193]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Bal.num",{"$f":"+INT(AZ37)","v":104},null,null,null,null,null,"194",194]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Purchased Year","Date of Purchase\n(DD/MM/YYYY)","Amount Invested Rs","Accrued Interest Rs","Purchase Year",null,"Rate Applied","Financial Year for NSC intrest","Year Code","Relvant F.Y.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"only Tens","Decimal",{"$f":"+AZ39/10","v":10.4},null,null,null,null,null,"194A","94A"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Useful Calculation'!E5","v":"2018-04-01"},{"$f":"'Useful Calculation'!E6","v":1000},{"$f":"IF(S41>0,HLOOKUP(O41,$O$26:$V$36,3+S41,TRUE)*P41/100,0)","v":0},{"$f":"IF(AND(S41>0,P41>0),S41,\"\")","v":""},{"$f":"IF(AND(O41>=$Q$37,O41<$P$37),CEILING(DAYS360(O41,$P$37)/360,1),0)","v":0},{"$f":"IF(Q41>0,(Q41*100)/P41,\"\")","v":""},"F. Year 2009-10",2,"2009-04-01",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Remainder",{"$f":"+MOD(AZ39,10)","v":4},{"$f":"+VLOOKUP(+AZ41,numdata,2)","v":"Four"},null,null,{"$f":"+IF(+AZ41>0,BA41,\"\")","v":"Four"},"Tens","194B","94B"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Useful Calculation'!H5","v":"2016-03-15"},{"$f":"'Useful Calculation'!H6","v":1000},0,"",{"$f":"IF(AND(O42>=$Q$38,O42<$P$38),CEILING(DAYS360(O42,$P$38)/360,1),0)","v":0},"","F. Year 2010-11",3,"2010-04-01",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Decimal",{"$f":"+AZ36/100","v":10.4},null,null,null,null,null,"194C","94C"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,"",{"$f":"IF(AND(O43>=$Q$37,O43<$P$37),CEILING(DAYS360(O43,$P$37)/360,1),0)","v":0},"","F. Year 2011-12",4,"2011-04-01",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"combined Units&Tens","Remainder",{"$f":"+MOD(+AZ36,100)","v":40},{"$f":"+VLOOKUP(+AZ43,numdata,2)","v":"Forty"},{"$f":"IF(AZ43>19,+MOD(AZ43,10),0)","v":0},{"$f":"IF(BB43>0,VLOOKUP(+BB43,numdata,2),\"\")","v":""},{"$f":"+IF(+AZ43>0,BA43 & \" \"&BC43,\"\")","v":"Forty "},"Units&Tens","194D","94D"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,"",{"$f":"IF(AND(O45>=$Q$37,O45<$P$37),CEILING(DAYS360(O45,$P$37)/360,1),0)","v":0},"","F. Year 2013-14",6,"2013-04-01",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Decimal",{"$f":"+AZ44/10","v":1},null,null,null,null,null,"194EE","4EE"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,"",{"$f":"IF(AND(O46>=$Q$37,O46<$P$37),CEILING(DAYS360(O46,$P$37)/360,1),0)","v":0},"","F. Year 2014-15",7,"2014-04-01",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Hundreds","Remainder",{"$f":"+MOD(+AZ44,10)","v":0},{"$f":"+VLOOKUP(+AZ46,numdata,2)","v":"Zero"},{"$f":"IF(AZ46>19,+MOD(AZ46,10),0)","v":0},{"$f":"IF(BB46>0,VLOOKUP(+BB46,numdata,2),\"\")","v":""},{"$f":"+IF(+AZ46>0,BA46 &\" Hundred\",\"\")","v":""},"Hundreds","194F","94F"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,"",{"$f":"IF(AND(O47>=$Q$37,O47<$P$37),CEILING(DAYS360(O47,$P$37)/360,1),0)","v":0},"",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Bal.num",{"$f":"+INT(AZ45)","v":1},null,null,null,null,null,"194G","94G"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Total Accrued Interest",null,null,{"$f":"SUM(Q41:Q43)","v":0},null,null,null,{"$f":"'Useful Calculation'!E7","v":"F. Year 2019-20"},{"$f":"INDEX($V$41:$V$47,MATCH(U48,$U$41:$U$47,0))","v":{"$error":"#N/A"}},{"$f":"INDEX($W$41:$W$47,MATCH(U48,$U$41:$U$47,0))","v":{"$error":"#N/A"}},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Decimal",{"$f":"+AZ47/100","v":0.01},null,null,null,null,null,"194H","94H"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Useful Calculation'!H7","v":"F. Year 2019-20"},{"$f":"INDEX($V$41:$V$45,MATCH(U49,$U$41:$U$45,0))","v":{"$error":"#N/A"}},{"$f":"INDEX($W$41:$W$47,MATCH(U49,$U$41:$U$47,0))","v":{"$error":"#N/A"}},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Thousands","Remainder",{"$f":"+MOD(+AZ47,100)","v":1},{"$f":"+VLOOKUP(+AZ49,numdata,2)","v":"One"},{"$f":"IF(AZ49>19,+MOD(AZ49,10),0)","v":0},{"$f":"IF(BB49>0,VLOOKUP(+BB49,numdata,2),\"\")","v":""},{"$f":"+IF(+AZ49>0,BA49 & \" \"&BC49&\" Thousand\",\"\")","v":"One  Thousand"},"Thousands","194I","94I"]
["F.Year",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Bal.num",{"$f":"+INT(AZ48)","v":0},null,null,null,null,null,"194J","94J"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Decimal",{"$f":"+AZ50/100","v":0},null,null,null,null,null,"194K","94K"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Lacs","Remainder",{"$f":"+MOD(AZ50,100)","v":0},{"$f":"+VLOOKUP(+AZ52,numdata,2)","v":"Zero"},{"$f":"IF(AZ52>19,+MOD(AZ52,10),0)","v":0},{"$f":"IF(BB52>0,VLOOKUP(+BB52,numdata,2),\"\")","v":""},{"$f":"+IF(+AZ52>0,BA52 & \" \"&BC52&\" Lacs\",\"\")","v":""},"Lacs","195",195]
[null,null,null,null,{"$f":"IF(D53=\"\",\"\",IF(MOD(D53,10)>=5,D53-MOD(D53,10)+10,D53-MOD(D53,10)))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Crores","Bal.num",{"$f":"+INT(AZ51)","v":0},{"$f":"+VLOOKUP(+AZ53,numdata,2)","v":"Zero"},{"$f":"IF(AZ53>19,+MOD(AZ53,10),0)","v":0},{"$f":"IF(BB53>0,VLOOKUP(+BB53,numdata,2),\"\")","v":""},{"$f":"+IF(+AZ53>0,BA53 &\" \"&BC53&\" Crores\",\"\")","v":""},"Crores","196A","96A"]
["Calculation of Interest Under Section 234A",null,null,null,"Interest U/s 234C for Companies",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BD53&\" \"&BD52&\" \"&BD49&\" \"&BD46&\" \"&BD43&\" \"","v":"  One  Thousand  Forty  "},null,null,null,null,"196B","96B"]
["Calculation of Default Period",null,null,null,"Tax Rate","Tax Amt","Deposited","Shortfall","Rounded off","Int u/s 234C","FIN. YEAR",{"$f":"'Intrest 234'!$H$6","v":"2021-22"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Deductee code",null,"Section Code",null,null,null,null,"196C","96C"]
["Due Date of Filing the Return",null,{"$f":"'Intrest 234'!N7","v":"2022-07-31"},null,{"$f":"IF($L$55=\"2015-16\",K56,L56)","v":0.15},{"$f":"ROUND($C$93*E56,0)","v":1037123},{"$f":"C95+C96","v":0},{"$f":"MAX(F56-G56,0)","v":1037123},{"$f":"IF(H56>0,ROUNDDOWN(H56,-2),0)","v":1037100},{"$f":"IF(I56<0,0,ROUND(I56*0.01*3,0))","v":31113},0,0.15,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Challan Data'!D10","v":2},"Ö",{"$f":"'Challan Data'!I20","v":1},"Ö",null,null,null,"196D","96D"]
["Date of filing the Return or Date completion of assessment U/s 144",null,{"$f":"'Intrest 234'!N8","v":"2022-08-12"},null,{"$f":"IF($L$55=\"2015-16\",K57,L57)","v":0.45},{"$f":"ROUND($C$93*E57,0)","v":3111369},{"$f":"G56+C97","v":0},{"$f":"MAX(F57-G57,0)","v":3111369},{"$f":"IF(H57>0,ROUNDDOWN(H57,-2),0)","v":3111300},{"$f":"IF(I57<0,0,ROUNDDOWN(I57,-2)*0.01*3)","v":93339},0.3,0.45,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"206C","6CA"]
["Period for which interest is payable",null,{"$f":"DAYS360(C56,C57,TRUE)","v":12},null,{"$f":"IF($L$55=\"2015-16\",K58,L58)","v":0.75},{"$f":"ROUND($C$93*E58,0)","v":5185616},{"$f":"G57+C98","v":0},{"$f":"MAX(F58-G58,0)","v":5185616},{"$f":"IF(H58>0,ROUNDDOWN(H58,-2),0)","v":5185600},{"$f":"IF(I58<0,0,ROUNDDOWN(I58,-2)*0.01*3)","v":155568},0.6,0.75,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BE58","v":1000},{"$f":"13-LEN(AY58)","v":9},{"$f":"REPT(\" \",AZ58)","v":"         "},{"$f":"CONCATENATE(BA58,AY58)","v":"         1000"},"Income Tax ",null,{"$f":"'Challan Data'!D15","v":1000},"206C","6CB"]
["Number of months",null,{"$f":"ROUNDUP((C58/30),0)","v":1},null,{"$f":"IF($L$55=\"2015-16\",K59,L59)","v":1},{"$f":"ROUND($C$93*E59,0)","v":6914154},{"$f":"G58+C99","v":0},{"$f":"MAX(F59-G59,0)","v":6914154},{"$f":"IF(H59>0,ROUNDDOWN(H59,-2),0)","v":6914100},{"$f":"IF(I59<0,0,ROUNDDOWN(I59,-2)*0.01*1)","v":69141},1,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"206C","6CC"]
["Calculation of Interest and Tax Payable",null,null,null,"Total Interest",null,null,null,null,{"$f":"SUM(J56:J59)","v":349161},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BE60","v":0},{"$f":"13-LEN(AY60)","v":12},{"$f":"REPT(\" \",AZ60)","v":"            "},{"$f":"CONCATENATE(BA60,AY60)","v":"            0"},"Surcharge",null,{"$f":"'Challan Data'!E15","v":0},"206C","6CD"]
["Particular",null,"Amount",null,"Interest U/s 234C for Non-Companies",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"206C","6CE"]
["Total Tax on Gross Income",null,{"$f":"'Intrest 234'!J11","v":6914154},null,"Tax Rate","Tax Amt","Deposited","Shortfall","Rounded off","Int u/s 234C",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BE62","v":40},{"$f":"13-LEN(AY62)","v":11},{"$f":"REPT(\" \",AZ62)","v":"           "},{"$f":"CONCATENATE(BA62,AY62)","v":"           40"},"Education Cess",null,{"$f":"'Challan Data'!F15","v":40},"206C","6CF"]
["Less:",null,null,null,0,{"$f":"ROUND($C$93*E63,0)","v":0},{"$f":"C95","v":0},{"$f":"MAX(F63-G63,0)","v":0},{"$f":"IF(H63>0,ROUNDDOWN(H63,-2),0)","v":0},{"$f":"IF(I63<0,0,ROUND(I63*0.01*3,0))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SELECTED CODE",{"$f":"'Challan Data'!D11","v":"92A"}]
["Advance Tax Paid",null,{"$f":"'Intrest 234'!J12","v":0},null,0.3,{"$f":"ROUND($C$93*E64,0)","v":2074246},{"$f":"G63+C96","v":0},{"$f":"MAX(F64-G64,0)","v":2074246},{"$f":"IF(H64>0,ROUNDDOWN(H64,-2),0)","v":2074200},{"$f":"IF(I64<0,0,ROUNDDOWN(I64,-2)*0.01*3)","v":62226},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BE64","v":0},{"$f":"13-LEN(AY64)","v":12},{"$f":"REPT(\" \",AZ64)","v":"            "},{"$f":"CONCATENATE(BA64,AY64)","v":"            0"},"Interest",null,{"$f":"'Challan Data'!G15","v":0},"Ist digit",{"$f":"RIGHT($BG$63,1)","v":"A"}]
["Tax Deducted at Source (TDS)",null,{"$f":"'Intrest 234'!J13","v":0},null,0.6,{"$f":"ROUND($C$93*E65,0)","v":4148492},{"$f":"G64+C97","v":0},{"$f":"MAX(F65-G65,0)","v":4148492},{"$f":"IF(H65>0,ROUNDDOWN(H65,-2),0)","v":4148400},{"$f":"IF(I65<0,0,ROUNDDOWN(I65,-2)*0.01*3)","v":124452},90,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Iind digit",{"$f":"MID(BG63,2,1)","v":"2"}]
["Relief U/s 90, 90A, 91",null,{"$f":"'Intrest 234'!J14","v":0},null,1,{"$f":"ROUND($C$93*E66,0)","v":6914154},{"$f":"G65+C98","v":0},{"$f":"MAX(F66-G66,0)","v":6914154},{"$f":"IF(H66>0,ROUNDDOWN(H66,-2),0)","v":6914100},{"$f":"IF(I66<0,0,ROUNDDOWN(I66,-2)*0.01*1)","v":69141},271,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BE66","v":0},{"$f":"13-LEN(AY66)","v":12},{"$f":"REPT(\" \",AZ66)","v":"            "},{"$f":"CONCATENATE(BA66,AY66)","v":"            0"},"Penalty",null,{"$f":"'Challan Data'!H15","v":0},"IIIrd digit",{"$f":"MID(BG63,1,1)","v":"9"}]
["MVAT Credit u/s 115JAA",null,{"$f":"'Intrest 234'!J15","v":0},null,"Total Interest",null,null,null,null,{"$f":"SUM(J63:J66)","v":255819},452]
["Amount on which Interest is Payable (Rounded up to nearest 100 as per Sec 387)",null,{"$f":"IF((C62-C65)>10000,(MAX((ROUNDDOWN(C62-SUM(C64:C67),-2)),0)),0)","v":6914100},null,null,null,null,null,null,null,201,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BE68","v":0},{"$f":"13-LEN(AY68)","v":12},{"$f":"REPT(\" \",AZ68)","v":"            "},{"$f":"CONCATENATE(BA68,AY68)","v":"            0"},"Others",null,{"$f":"'Challan Data'!I15","v":0}]
["Interest Payable",null,{"$f":"MAX((C68*0.01*C59),0)","v":69141},null,null,null,null,null,null,null,1014]
["Calculation of Interest Under Section 234B",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BE70","v":1040},{"$f":"13-LEN(AY70)","v":9},{"$f":"REPT(\" \",AZ70)","v":"         "},{"$f":"CONCATENATE(BA70,AY70)","v":"         1040"},"Total",null,{"$f":"'Challan Data'!J15","v":1040}]
["Calculation of Default Period"]
["Due Date (1 April of the A.Y)",null,{"$f":"'Intrest 234'!N6","v":"31-Mar-2022"},null,"Calculation of Interest Under Section 234A",null,null,"For default in furnishing return of income"]
["Date of Determination of Income U/s 143(1)",null,{"$f":"'Intrest 234'!N9","v":"2022-08-12"},null,"Calculation of Interest Under Section 234B",null,null,"For default in payment of advance tax",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Calculation for Challan No 280"]
["Period for which interest is payable",null,{"$f":"DAYS360(C72,C73,TRUE)","v":132},null,"Calculation of Interest Under Section 234C",null,null,"For deferment of advance tax",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Input","Num",{"$f":"BE108","v":1040},"words","unit_remainder","units_remainder in words","RESULT",null,"192","92A"]
["Number of months",null,{"$f":"ROUNDUP(C74/30,0)","v":5},null,"Select",null,null,"Output",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"only units","Decimal",{"$f":"+AZ74/10","v":104},null,null,null,null,null,"192","92B"]
["Calculation of Interest",null,null,null,{"$f":"'Intrest 234'!C17","v":"Calculation of Interest Under Section 234C"},null,null,{"$f":"INDEX($H$72:$H$74,MATCH(E76,$E$72:$E$74,0))","v":"For deferment of advance tax"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Remainder",{"$f":"+MOD(AZ74,10)","v":0},{"$f":"+VLOOKUP(+AZ76,numdata,2)","v":"Zero"},null,null,{"$f":"+IF(+AZ76>0,BA76,\"\")","v":""},"Units","193",193]
["Particular",null,"Amount",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Bal.num",{"$f":"+INT(AZ75)","v":104},null,null,null,null,null,"194",194]
["Total Tax on Gross Income",null,{"$f":"C62","v":6914154},null,"Selected data for Tax Calculator",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"only Tens","Decimal",{"$f":"+AZ77/10","v":10.4},null,null,null,null,null,"194A","94A"]
["Less:",null,null,null,"Fin. Year","Month","Year",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Remainder",{"$f":"+MOD(AZ77,10)","v":4},{"$f":"+VLOOKUP(+AZ79,numdata,2)","v":"Four"},null,null,{"$f":"+IF(+AZ79>0,BA79,\"\")","v":"Four"},"Tens","194B","94B"]
["Abvance Tax Paid",null,{"$f":"C64","v":0},null,{"$f":"'Intrest 234'!H6","v":"2021-22"},{"$f":"VLOOKUP(E80,pks!$C$53:$E$90,3)","v":"2021-04-01"},{"$f":"YEAR(F80)","v":2021},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Decimal",{"$f":"+AZ74/100","v":10.4},null,null,null,null,null,"194C","94C"]
["Tax Deducted at Source (TDS)",null,{"$f":"C65","v":0},null,"Day","Space","Month","Space","Year","Final Result",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"combined Units&Tens","Remainder",{"$f":"+MOD(+AZ74,100)","v":40},{"$f":"+VLOOKUP(+AZ81,numdata,2)","v":"Forty"},{"$f":"IF(AZ81>19,+MOD(AZ81,10),0)","v":0},{"$f":"IF(BB81>0,VLOOKUP(+BB81,numdata,2),\"\")","v":""},{"$f":"+IF(+AZ81>0,BA81 & \" \"&BC81,\"\")","v":"Forty "},"Units&Tens","194D","94D"]
["Relief U/s 90, 90A, 91",null,{"$f":"C66","v":0},null,15,"-","Jun","-",{"$f":"RIGHT($G$80,4)","v":"2021"},{"$f":"CONCATENATE(E82,F82,G82,H82,I82)","v":"15-Jun-2021"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Bal.num",{"$f":"+INT(AZ80)","v":10},null,null,null,null,null,"194E","94E"]
["MVAT Credit U/s 115JAA",null,{"$f":"C67","v":0},null,15,"-","Sep","-",{"$f":"RIGHT($G$80,4)","v":"2021"},{"$f":"CONCATENATE(E83,F83,G83,H83,I83)","v":"15-Sep-2021"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Decimal",{"$f":"+AZ82/10","v":1},null,null,null,null,null,"194EE","4EE"]
["Amount on which Interest is Payable (Rounded up to nearest 100 as per Sec 387)",null,{"$f":"IF((C78-C81)>10000,(MAX((ROUNDDOWN((IF(((C78-SUM(C81:C83))*90%)>C80,C78,0))-SUM(C80:C83),-2)),0)),0)","v":6914100},null,15,"-","Dec","-",{"$f":"RIGHT($G$80,4)","v":"2021"},{"$f":"CONCATENATE(E84,F84,G84,H84,I84)","v":"15-Dec-2021"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Hundreds","Remainder",{"$f":"+MOD(+AZ82,10)","v":0},{"$f":"+VLOOKUP(+AZ84,numdata,2)","v":"Zero"},{"$f":"IF(AZ84>19,+MOD(AZ84,10),0)","v":0},{"$f":"IF(BB84>0,VLOOKUP(+BB84,numdata,2),\"\")","v":""},{"$f":"+IF(+AZ84>0,BA84 &\" Hundred\",\"\")","v":""},"Hundreds","194F","94F"]
["Interest",null,{"$f":"IF(C75<0,0,ROUND((C84*0.01*C75),0))","v":345705},null,15,"-","Mar","-",{"$f":"RIGHT($G$80,4)+1","v":2022},{"$f":"CONCATENATE(E85,F85,G85,H85,I85)","v":"15-Mar-2022"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Bal.num",{"$f":"+INT(AZ83)","v":1},null,null,null,null,null,"194G","94G"]
["Calculation of Interest Under Section 234C",null,null,null,31,"-","Mar","-",{"$f":"RIGHT($G$80,4)+1","v":2022},{"$f":"CONCATENATE(E86,F86,G86,H86,I86)","v":"31-Mar-2022"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Decimal",{"$f":"+AZ85/100","v":0.01},null,null,null,null,null,"194H","94H"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Thousands","Remainder",{"$f":"+MOD(+AZ85,100)","v":1},{"$f":"+VLOOKUP(+AZ87,numdata,2)","v":"One"},{"$f":"IF(AZ87>19,+MOD(AZ87,10),0)","v":0},{"$f":"IF(BB87>0,VLOOKUP(+BB87,numdata,2),\"\")","v":""},{"$f":"+IF(+AZ87>0,BA87 & \" \"&BC87&\" Thousand\",\"\")","v":"One  Thousand"},"Thousands","194I","94I"]
["Paricular",null,null,null,{"$f":"C84*0.01","v":69141},{"$f":"E88*5","v":345705},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Bal.num",{"$f":"+INT(AZ86)","v":0},null,null,null,null,null,"194J","94J"]
["Total Tax on Gross Income",null,{"$f":"C78","v":6914154},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Decimal",{"$f":"+AZ88/100","v":0},null,null,null,null,null,"194K","94K"]
["Less:",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Lacs","Remainder",{"$f":"+MOD(AZ88,100)","v":0},{"$f":"+VLOOKUP(+AZ90,numdata,2)","v":"Zero"},{"$f":"IF(AZ90>19,+MOD(AZ90,10),0)","v":0},{"$f":"IF(BB90>0,VLOOKUP(+BB90,numdata,2),\"\")","v":""},{"$f":"+IF(+AZ90>0,BA90 & \" \"&BC90&\" Lacs\",\"\")","v":""},"Lacs","195",195]
["Tax Deducted at Source (TDS)",null,{"$f":"C81","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Crores","Bal.num",{"$f":"+INT(AZ89)","v":0},{"$f":"+VLOOKUP(+AZ91,numdata,2)","v":"Zero"},{"$f":"IF(AZ91>19,+MOD(AZ91,10),0)","v":0},{"$f":"IF(BB91>0,VLOOKUP(+BB91,numdata,2),\"\")","v":""},{"$f":"+IF(+AZ91>0,BA91 &\" \"&BC91&\" Crores\",\"\")","v":""},"Crores","196A","96A"]
["Relief U/s 90, 90A, 91",null,{"$f":"C82","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BD91&\" \"&BD90&\" \"&BD87&\" \"&BD84&\" \"&BD81&\" \"","v":"  One  Thousand  Forty  "},null,null,null,null,"196B","96B"]
["Net Tax After TDS and Relief",null,{"$f":"C89-SUM(C91:C92)","v":6914154},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Deductee code",null,"Section Code",null,null,null,null,"196C","96C"]
["Advance Tax Deposite Details",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Challan Data'!D37","v":"OTHERS"},"Ö",{"$f":"'Challan Data'!D38","v":"SELF ASSESSMENT TAX (300) "},"Ö",null,null,null,"196D","96D"]
["On or Before 15 June",null,{"$f":"'Intrest 234'!D11","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"206C","6CA"]
["On or Before 15 September",null,{"$f":"'Intrest 234'!D12","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BE96","v":1000},{"$f":"13-LEN(AY96)","v":9},{"$f":"REPT(\" \",AZ96)","v":"         "},{"$f":"CONCATENATE(BA96,AY96)","v":"         1000"},"Income Tax ",null,{"$f":"'Challan Data'!D42","v":1000},"206C","6CB"]
["On or Before 15 December",null,{"$f":"'Intrest 234'!D13","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"206C","6CC"]
["On or Before 15 March",null,{"$f":"'Intrest 234'!D14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BE98","v":0},{"$f":"13-LEN(AY98)","v":12},{"$f":"REPT(\" \",AZ98)","v":"            "},{"$f":"CONCATENATE(BA98,AY98)","v":"            0"},"Surcharge",null,{"$f":"'Challan Data'!E42","v":0},"206C","6CD"]
["Total Advance Tax upto 15 March",null,{"$f":"SUM(E94:E100)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"206C","6CE"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BE100","v":40},{"$f":"13-LEN(AY100)","v":11},{"$f":"REPT(\" \",AZ100)","v":"           "},{"$f":"CONCATENATE(BA100,AY100)","v":"           40"},"Education Cess",null,{"$f":"'Challan Data'!F42","v":40},"206C","6CF"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SELECTED CODE",{"$f":"'Challan Data'!I48","v":0}]
["PAN",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BE102","v":0},{"$f":"13-LEN(AY102)","v":12},{"$f":"REPT(\" \",AZ102)","v":"            "},{"$f":"CONCATENATE(BA102,AY102)","v":"            0"},"Interest",null,{"$f":"'Challan Data'!G42","v":0},"Ist digit",{"$f":"RIGHT($BG$63,1)","v":"A"}]
["AEPPS4816R",{"$f":"AND(NOT(SUM(--ISNUMBER(VALUE(MID(#REF!,ROW(INDIRECT(\"1:5\")),1))))),SUM(--ISNUMBER(INT(MID(A103,ROW(INDIRECT(\"6:9\")),1))))=4,NOT(--ISNUMBER(RIGHT(A103,1))),LEN(A103)=10)","v":false},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Iind digit",{"$f":"MID(BG101,2,1)","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BE104","v":0},{"$f":"13-LEN(AY104)","v":12},{"$f":"REPT(\" \",AZ104)","v":"            "},{"$f":"CONCATENATE(BA104,AY104)","v":"            0"},"Penalty",null,{"$f":"'Challan Data'!H42","v":0},"IIIrd digit",{"$f":"MID(BG101,1,1)","v":"0"}]
["CHECKING OF PAN NO",null,null,"Extract of Name",null,"FIRST NAME",null,"MIDDLE",null,"SURNAME"]
["NAME",{"$f":"'Useful Calculation'!$C$38","v":"pravesh kumar"},null,null,null,{"$f":"LEFT(B106,FIND(\" \",B106)-1)","v":"pravesh"},null,{"$f":"IF(ISERR(MID(B106,FIND(\" \",B106)+1,IF(ISERR(FIND(\" \",B106,FIND(\" \",B106)+1)),FIND(\" \",B106),FIND(\" \",B106,FIND(\" \",B106)+1))-FIND(\" \",B106)-1)),\"\",MID(B106,FIND(\" \",B106)+1,IF(ISERR(FIND(\" \",B106,FIND(\" \",B106)+1)),FIND(\" \",B106),FIND(\" \",B106,FIND(\" \",B106)+1))-FIND(\" \",B106)-1))","v":""},null,{"$f":"RIGHT(B106,LEN(B106)-FIND(\"*\",SUBSTITUTE(B106,\" \",\"*\",LEN(B106)-\nLEN(SUBSTITUTE(B106,\" \",\"\")))))","v":"kumar"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BE106","v":0},{"$f":"13-LEN(AY106)","v":12},{"$f":"REPT(\" \",AZ106)","v":"            "},{"$f":"CONCATENATE(BA106,AY106)","v":"            0"},"Others",null,{"$f":"'Challan Data'!I42","v":0}]
["PAN NO",1,2,3,4,5,6,7,8,9,10]
[{"$f":"'Useful Calculation'!$A$38","v":"AEPPS4816R"},{"$f":"MID(A108,1,1)","v":"A"},{"$f":"MID(A108,2,1)","v":"E"},{"$f":"MID(A108,3,1)","v":"P"},{"$f":"MID(A108,4,1)","v":"P"},{"$f":"MID(A108,5,1)","v":"S"},{"$f":"MID(A108,6,1)","v":"4"},{"$f":"MID(A108,7,1)","v":"8"},{"$f":"MID(A108,8,1)","v":"1"},{"$f":"MID(A108,9,1)","v":"6"},{"$f":"MID(A108,10,1)","v":"R"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BE108","v":1040},{"$f":"13-LEN(AY108)","v":9},{"$f":"REPT(\" \",AZ108)","v":"         "},{"$f":"CONCATENATE(BA108,AY108)","v":"         1040"},"Total",null,{"$f":"'Challan Data'!J42","v":1040}]
[null,{"$f":"VLOOKUP(B108,$B$113:$B$138,1)","v":"A"},{"$f":"VLOOKUP(C108,$B$113:$B$138,1)","v":"E"},{"$f":"VLOOKUP(D108,$B$113:$B$138,1)","v":"P"},"P",{"$f":"LEFT(J106,1)","v":"k"},{"$f":"MOD(G108,10)","v":4},{"$f":"MOD(H108,10)","v":8},{"$f":"MOD(I108,10)","v":1},{"$f":"MOD(J108,10)","v":6},{"$f":"VLOOKUP(K108,$B$113:$B$138,1)","v":"R"}]
[null,{"$f":"IF(B109=B108,\"O.K.\",\"ERROR\")","v":"O.K."},"O.K.","O.K.","O.K.","ERROR","ERROR","ERROR","ERROR","ERROR","O.K."]
[null,{"$f":"IF(ISERROR(B110),\"ERROR\",\"O.K.\")","v":"O.K."},{"$f":"IF(ISERROR(C110),\"ERROR\",\"O.K.\")","v":"O.K."},{"$f":"IF(ISERROR(D110),\"ERROR\",\"O.K.\")","v":"O.K."},{"$f":"E110","v":"O.K."},{"$f":"F110","v":"ERROR"},{"$f":"IF(ISERROR(G110),\"ERROR\",\"O.K.\")","v":"O.K."},{"$f":"IF(ISERROR(H110),\"ERROR\",\"O.K.\")","v":"O.K."},{"$f":"IF(ISERROR(I110),\"ERROR\",\"O.K.\")","v":"O.K."},{"$f":"IF(ISERROR(J110),\"ERROR\",\"O.K.\")","v":"O.K."},{"$f":"IF(ISERROR(K110),\"ERROR\",\"O.K.\")","v":"O.K."},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ADDRESS",{"$f":"'Challan Data'!D31","v":"TREASURY OFFICE"},null,null,null,null,null,{"$f":"CONCATENATE(AZ111,\",\",AZ112,\",\",AZ113)","v":"TREASURY OFFICE,BIKANER,RAJASTHAN"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"CITY",{"$f":"'Challan Data'!D32","v":"BIKANER"}]
[null,"A",0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"STATE",{"$f":"'Challan Data'!D33","v":"RAJASTHAN"}]
[null,"B",1,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Type of Payment",null,{"$f":"BA94","v":"SELF ASSESSMENT TAX (300) "},null,null,null,"Ö"]
[null,"C",2,2,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ADVANCE TAX (100) ",null,null,null,null,null,{"$f":"IF($BA$114=AY115,$BE$114,\"\")","v":""}]
[null,"D",3,3,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SELF ASSESSMENT TAX (300) ",null,null,null,null,null,"Ö"]
[null,"E",4,4,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TAX ON REGULAR ASSESSMENT (400) ",null,null,null,null,null,""]
[null,"F",5,5,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SURTAX (102)",null,null,null,null,null,""]
[null,"G",6,6,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TAX ON DISTRIBUTED PROFITS OF DOMESTIC COMPANIES (106)",null,null,null,null,null,"",null,"TEXT(A2,\"DD/MM/YYYY\")"]
[null,"H",7,7,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TAX ON DISTRIBUTED INCOME TO UNIT HOLDERS (107)",null,null,null,null,null,""]
[null,"I",8,8]
[null,"J",9,9]
[null,"K","Digit and Number Code list for PAN checking",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Deductee Code",null,null,{"$f":"'Challan Data'!D37","v":"OTHERS"},null,null,"Cash","Debit to A/c","Cheuqe No."]
[null,"L",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Types of Payment (select one)",null,null,{"$f":"'Challan Data'!D38","v":"SELF ASSESSMENT TAX (300) "},null,null,"Cash",{"$f":"CONCATENATE(BF123,\"  \",\" \",BB126,\"  \",\"dated\",\"  \",TEXT(BB127,\"DD/MM/YYYY\"),\"  \")","v":"Debit to A/c   001525  dated  01/08/2016  "},{"$f":"CONCATENATE(BG123,\" \",\"  \",BB126,\"  \",\"dated\",\"  \",TEXT(BB127,\"DD/MM/YYYY\"),\"  \")","v":"Cheuqe No.   001525  dated  01/08/2016  "}]
[null,"M",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Mode of Tax Payment",null,null,{"$f":"'Challan Data'!G39","v":"Debit to A/c"}]
[null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(BB122=\"Debit to A/c\",\"Account No\",\"Cheque No.\")","v":"Cheque No."},null,null,{"$f":"'Challan Data'!G43","v":"001525"},null,null,"Cash",{"$f":"CONCATENATE(BF123,\"  \",\" \",BB126,\"  \")","v":"Debit to A/c   001525  "},{"$f":"CONCATENATE(BG123,\" \",\"  \",BB126,\" \")","v":"Cheuqe No.   001525 "}]
[null,"O",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(BB122=\"Debit to A/C\",\"Date to Debit to A/C\",\"Cheque dated\")","v":"Cheque dated"},null,null,{"$f":"'Challan Data'!G44","v":"2016-08-01"},null,null,null,{"$f":"IF(BB125=BE123,BE126,IF(BB125=BF123,BF126,BG126))","v":"Debit to A/c   001525  "}]
[null,"P",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(BB122=\"Debit to A/c\",\"Debit A/c drawn on bank and branch\",\"Cheque drawn on bank and branch\")","v":"Cheque drawn on bank and branch"},null,null,{"$f":"IF('Challan Data'!G45=\"\",\"\",'Challan Data'!G45)","v":"SBI HIGH COURT CAMPUS JODHPUR"},null,null,"FINAL",{"$f":"IF(BB125=BE123,BE124,IF(BB125=BF123,BF124,BG124))","v":"Debit to A/c   001525  dated  01/08/2016  "}]
[null,"Q"]
[null,"R",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(BB125=BE123,\"---------------------------------------------------------------------------------\",BB128)","v":"SBI HIGH COURT CAMPUS JODHPUR"}]
[null,"S"]
[null,"T",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BB125","v":"Debit to A/c"},null,"Ö"]
[null,"U",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Cash",null,{"$f":"IF($AY$132=AY133,$BA$132,\"\")","v":""}]
[null,"V",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Debit to A/c",null,{"$f":"IF($AY$132=AY134,$BA$132,\"\")","v":"Ö"}]
[null,"W",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Cheque",null,{"$f":"IF($AY$132=AY135,$BA$132,\"\")","v":""}]
[null,"X"]
[null,"Y"]
[null,"Z",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"RESULT DATA FOR CHALLAN NO 281"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Deductee Code",null,null,{"$f":"'Challan Data'!D10","v":2},null,null,"Cash","Debit to A/c","Cheuqe No."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Types of Payment (select one)",null,null,{"$f":"'Challan Data'!D54","v":0},null,null,"Cash",{"$f":"CONCATENATE(BF139,\"  \",\" \",BB142,\"  \",\"dated\",\"  \",TEXT(BB143,\"DD/MM/YYYY\"),\"  \")","v":"Debit to A/c   001252  dated  15/02/2016  "},{"$f":"CONCATENATE(BG139,\" \",\"  \",BB142,\"  \",\"dated\",\"  \",TEXT(BB143,\"DD/MM/YYYY\"),\"  \")","v":"Cheuqe No.   001252  dated  15/02/2016  "}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Mode of Tax Payment",null,null,{"$f":"'Challan Data'!G12","v":"Cash"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(BB138=\"Debit to A/c\",\"Account No\",\"Cheque No.\")","v":"Cheque No."},null,null,{"$f":"'Challan Data'!G16","v":"001252"},null,null,"Cash",{"$f":"CONCATENATE(BF139,\"  \",\" \",BB142,\"  \")","v":"Debit to A/c   001252  "},{"$f":"CONCATENATE(BG139,\" \",\"  \",BB142,\" \")","v":"Cheuqe No.   001252 "}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(BB138=\"Debit to A/C\",\"Date to Debit to A/C\",\"Cheque dated\")","v":"Cheque dated"},null,null,{"$f":"'Challan Data'!G17","v":"2016-02-15"},null,null,null,{"$f":"IF(BB141=BE139,BE142,IF(BB141=BF139,BF142,BG142))","v":"Cash"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(BB138=\"Debit to A/c\",\"Debit A/c drawn on bank and branch\",\"Cheque drawn on bank and branch\")","v":"Cheque drawn on bank and branch"},null,null,{"$f":"IF('Challan Data'!G18=\"\",\"\",'Challan Data'!G18)","v":"ABCD"},null,null,"FINAL",{"$f":"IF(BB141=BE139,BE140,IF(BB141=BF139,BF140,BG140))","v":"Cash"}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(BB141=BE139,\"---------------------------------------------------------------------------------\",BB144)","v":"---------------------------------------------------------------------------------"}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BB141","v":"Cash"},null,"Ö"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Cash",null,{"$f":"IF($AY$148=AY149,$BA$148,\"\")","v":"Ö"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Debit to A/c",null,{"$f":"IF($AY$148=AY150,$BA$148,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Cheque",null,{"$f":"IF($AY$148=AY151,$BA$148,\"\")","v":""}]

{"sheet":"Tax Information(19-20)","index":78,"n_rows":1311,"n_cols":19,"rows_kept":1311,"cut":false,"hidden":true,"merged":[[9,18,9,19],[0,1,0,3],[1,1,1,2],[1,7,1,12],[1,18,1,19],[2,18,2,19],[3,18,3,19],[4,18,4,19],[5,18,5,19],[6,18,6,19],[7,18,7,19],[8,18,8,19],[20,18,20,19],[10,18,10,19],[11,18,11,19],[12,18,12,19],[13,0,13,3],[13,18,13,19],[14,0,14,2],[14,18,14,19],[15,18,15,19],[16,18,16,19],[17,18,17,19],[18,18,18,19],[19,18,19,19],[33,18,33,19],[21,18,21,19],[22,18,22,19],[23,18,23,19],[25,18,25,19],[26,18,26,19],[27,18,27,19],[28,18,28,19],[29,18,29,19],[30,18,30,19],[31,18,31,19],[32,18,32,19],[71,0,71,3],[34,18,34,19],[35,18,35,19],[36,18,36,19],[37,18,37,19],[39,18,39,19],[40,18,40,19],[41,18,41,19],[42,18,42,19],[43,18,43,19],[45,18,45,19],[46,18,46,19],[592,0,592,3],[167,0,167,4],[168,0,168,4],[209,0,209,4],[241,0,241,3],[290,0,290,3],[309,0,309,3],[317,0,317,3],[337,0,337,3],[338,0,338,3],[570,0,570,3],[591,0,591,3],[604,0,604,3],[634,0,634,2],[639,0,639,2],[665,0,665,2],[671,0,671,2],[1057,1,1057,3],[1065,1,1065,3],[1066,1,1066,3],[693,0,693,3],[719,0,719,3],[724,0,724,3],[758,0,758,2],[763,0,763,2]]}
[null,"DEDUCTIONS"]
[null,"[AY 2019-20]",null,null,null,null,null,"D. Under the head Capital Gain",null,null,null,null,null,null,null,null,null,null," ■  Contributions by an individual made under Employees' Provident Fund Scheme"]
["Nature of deduction Against 'salaries'","Section","Who can claim","Key points (if any)",null,null,null,"Particulars","Eligible taxpayer","Capital gains eligible for exemption","Capital gains arising from transfer of","Assets to be acquired for exemption","Time limit for acquiring the new assets","Exemption Amount","Withdrawal of exemption","Deposit in Capital gains deposit scheme before due date under Sec. 139(1)",null,null," ■  Contribution to Public Provident Fund Account in the name of:"]
["Standard Deduction [Rs. 50,000 or the amount of salary, whichever is lower]","16(ia)","Individual – Salaried Employee",null,null,null,null,"Section 54","Individual and HUF","Long-term","Residential House property","One residential house property","Purchase: within 1 year before or 2 years after date of transfer.Construction: within 3 years after date of transfer","Investment in new assets or capital gain, whichever is lower","If new asset is transferred within 3 years of its acquisition","Yes",null,null," ■  Contribution by an employee to a recognised provident fund"]
["Entertainment allowance [actual or at the rate of 1/5th of salary, whichever is less] [limited to Rs. 5,000]","16(ii)","Government employees",null,null,null,null,"Section 54","Individual and HUF","Long-term","Residential House property","One residential house property","Purchase: within 1 year before or 2 years after date of transfer.Construction: within 3 years after date of transfer","Investment in new assets or capital gain, whichever is lower","If new asset is transferred within 3 years of its acquisition","Yes",null,null," ■  Contribution by an employee to a recognised provident fund"]
["Employment tax","16(iii)","Salaried assessees",null,null,null,null,"Section 54D","Any person","Short-term or Long-term","Compulsory acquisition of land or building forming part of industrial undertaking (which was used for industrial purposes for at least 2 years before its acquisition).","Land or building for shifting or reestablishing said industrial undertaking","Within 3 years from date of receipt of compensation","Investment in new assets or capital gain, whichever is lower","If new asset is transferred within 3 years of its acquisition","Yes",null,null," ■  Contribution by an employee to an approved superannuation fund"]
[{"$f":"Ded_1920!B15","v":"Entertainment allowance [actual or at the rate of 1/5th of salary, whichever is less] [limited to Rs. 5,000]"},{"$f":"INDEX($B$4:$B$6,MATCH($A$7,Nature_of_deduction_Against__salaries_1920,0))","v":"16(ii)"},{"$f":"INDEX($C$4:$C$6,MATCH($A$7,Nature_of_deduction_Against__salaries_1920,0))","v":"Government employees"},{"$f":"INDEX($D$4:$D$6,MATCH($A$7,Nature_of_deduction_Against__salaries_1920,0))","v":0},null,null,null,"Section 54F","Individual and HUF","Long-term","Any long term asset (other than a residential house property) provided on date of transfer taxpayer does not own more than one residential house property (except the new house)","One residential house property","Purchase: within 1 year before or within 2 years after date of transfer.Construction: within 3 years after date of transfer","Investment in new assets X capital gain/net consideration","a) If new asset is transferred within 3 years of acquisition,b) if another residential house is purchased within 2 years of transfer of original asset;c) if another house is constructed within 3 years of transfer of original asset","Yes",null,null," ■  Subscription to any notified security or notified deposit scheme of the Central Government. For this purpose, Sukanya Samriddhi Account Scheme has been notified vide Notification No. 9/2015, dated 21.01.2015. Any sum deposited during the year in Sukanya Samriddhi Account by an individual would be eligible for deduction."]
["Nature of deduction Against 'income from house properties'","Section","Who can claim","Key points (if any)",null,null,null,"Section 54GA","Any person","Short-term or Long-term","Land, building, plant or machinery, in order to shift industrial undertaking from urban area to SEZ.","Land, building, plant or machinery, in order to shift industrial undertaking to SEZ.","Within 1 year before or within 3 years after date of transfer","Investment in new assets or capital gain, whichever is lower","If new asset is transferred within 3 years of acquisition","Yes",null,null," ■  Amount can be deposited by an individual or in the name of girl child of an individual or in the name of the girl child for whom such an individual is the legal guardian."]
["Taxes levied by local authority and borne by owner if paid in relevant previous year","23(1), first proviso","All assessees",null,null,null,null,{"$f":"Allow_1920!A38","v":"Section 54"},{"$f":"INDEX($I$4:$I$8,MATCH($H$9,Section_in_capital_gain_1920,0))","v":"Individual and HUF"},{"$f":"INDEX($J$4:$J$8,MATCH($H$9,Section_in_capital_gain_1920,0))","v":"Long-term"},{"$f":"INDEX($K$4:$K$8,MATCH($H$9,Section_in_capital_gain_1920,0))","v":"Residential House property"},{"$f":"INDEX($L$4:$L$8,MATCH($H$9,Section_in_capital_gain_1920,0))","v":"One residential house property"},{"$f":"INDEX($M$4:$M$8,MATCH($H$9,Section_in_capital_gain_1920,0))","v":"Purchase: within 1 year before or 2 years after date of transfer.Construction: within 3 years after date of transfer"},{"$f":"INDEX($N$4:$N$8,MATCH($H$9,Section_in_capital_gain_1920,0))","v":"Investment in new assets or capital gain, whichever is lower"},{"$f":"INDEX($O$4:$O$8,MATCH($H$9,Section_in_capital_gain_1920,0))","v":"If new asset is transferred within 3 years of its acquisition"},{"$f":"INDEX($P$4:$P$8,MATCH($H$9,Section_in_capital_gain_1920,0))","v":"Yes"},null,null," ■  Subscription to notified savings certificates [National Savings Certificates (VIII Issue)]"]
["Standard deduction [30% of the annual value (gross annual value less municipal taxes)]","24(a)","All assessees",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," ■  Contribution for participation in unit-linked Insurance Plan of UTI :"]
["Interest on borrowed capital (Rs. 30,000/Rs. 2,00,000, subject to specified conditions)","24(b)","All assessees",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," ■  Contribution to notified unit-linked insurance plan of LIC Mutual Fund [Dhanaraksha 1989]"]
["Standard deduction of 30 per cent of arrears of rent or unrealised rent received","25A","All assessees",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," ■  Subscription to notified deposit scheme or notified pension fund set up by National Housing Bank [Home Loan Account Scheme/National Housing Banks (Tax Saving) Term Deposit Scheme, 2008]"]
[{"$f":"Ded_1920!B19","v":"Standard deduction [30% of the annual value (gross annual value less municipal taxes)]"},{"$f":"INDEX($B$9:$B$12,MATCH($A$13,Nature_of_deduction_Against__income_from_house_properties_1920,0))","v":"24(a)"},{"$f":"INDEX($C$9:$C$12,MATCH($A$13,Nature_of_deduction_Against__income_from_house_properties_1920,0))","v":"All assessees"},{"$f":"INDEX($D$9:$D$12,MATCH($A$13,Nature_of_deduction_Against__income_from_house_properties_1920,0))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null," ■  Tuition fees (excluding development fees, donations, etc.) paid by an individual to any university, college, school or other educational institution situated in India, for full time education of any 2 of his/her children"]
["Against 'profits and gains of business or profession'",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," ■  Certain payments for purchase/construction of residential house property"]
["A. Deductible items",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," ■  Subscription to notified schemes of (a) public sector companies engaged in providing long-term finance for purchase/construction of houses in India for residential purposes/(b) authority constituted under any law for satisfying need for housing accommodation or for planning, development or improvement of cities, towns and villages, or for both"]
["Nature of deduction Against 'profits and gains of business or profession'","Section","Who can claim","Key points (if any)",null,null,null,null,null,null,null,null,null,null,null,null,null,null," ■  Sum paid towards notified annuity plan of LIC (New Jeevan Dhara/New Jeevan Dhara-I/New Jeevan Akshay/New Jeevan Akshay-I/New Jeevan Akshay-II/Jeewan Akshay-III plan of LIC) or other insurer"]
["125% of contribution made to an approved company registered in India to be used for the purpose of scientific research is allowed as deduction (Subject to certain conditions)","35(1)(iia)","All assessee","Entire sum paid to the company is allowed as deduction (applicable from AY 2018-19)",null,null,null,null,null,null,null,null,null,null,null,null,null,null," ■  Subscription to any units of any notified [u/s 10(23D)] Mutual Fund or the UTI (Equity Linked Saving Scheme, 2005)"]
["125% of contribution made to approved research association, university, college or other institution with objects of undertaking statistical research or research in social sciences shall be allowed as deduction (Subject to certain conditions)","35(1)(iii)","All assessee","Entire sum paid to such association, university, college or other institution is allowed as deduction (applicable from AY 2018-19)",null,null,null,null,null,null,null,null,null,null,null,null,null,null," ■  Contribution by an individual to any pension fund set up by any mutual fund which is referred to in section 10(23D) or by the UTI (UTI Retirement Benefit Pension Fund)"]
["175% of contribution made to approved research association, university, college or other institution to be used for scientific research shall be allowed as deduction (Subject to certain conditions)","35(1)(ii)","All assessee","150% of sum paid to such association, university, college or other institution is allowed as deduction (applicable from AY 2018-19)",null,null,null,null,null,null,null,null,null,null,null,null,null,null," ■  Subscription to equity shares or debentures forming part of any approved eligible issue of capital made by a public company or public financial institutions"]
["200% of any expenditure incurred by a company on scientific research (including capital expenditure other than on land and building) on in-house scientific research and development facilities ","35(2AB)26","Company engaged in business of bio-technology or in any business of manufacturing or production of eligible articles or things","*as approved by the prescribed authorities shall be allowed as deduction (Subject to certain conditions).*150% of expenditure so incurred shall be allowed as deduction (applicable from AY 2018-19)",null,null,null,null,null,null,null,null,null,null,null,null,null,null," ■  Subscription to any units of any approved mutual fund referred to in section 10(23D), provided amount of subscription to such units is subscribed only in 'eligible issue of capital' referred to above."]
["200% of payment made to a National Laboratory or University or an Indian Institute of Technology or a specified person is allowed as deduction (Subject to certain conditions).","35(2AA)26","All assessee","150% of payment is allowed as deduction (applicable from AY 2018-19)",null,null,null,null,null,null,null,null,null,null,null,null,null,null," ■  Term deposits for a fixed period of not less than 5 years with a scheduled bank, and which is in accordance with a scheme11 framed and notified."]
["Allowance in respect of animals which have died or become permanently useless [subject to certain conditions]","36(1)(vi)","All assessees",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," ■  Subscription to notified bonds issued by the NABARD."]
["Amortisation of certain preliminary expenses [deductible in 5 equal annual instalments] (subject to certain conditions)","35D","Indian companies and resident non-corporate assessees",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," ■  Deposit in an account under the Senior Citizen Savings Scheme Rules, 2004 (subject to certain conditions)"]
["Amortisation of expenditure incurred after 31-3-1999 in case of amalgamation or demerger in the hands of an Indian company (one-fifth of such expenditure for 5 successive previous years) (subject to certain conditions)","35DD","Indian Company",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," ■  5-year term deposit in an account under the Post Office Time Deposit Rules, 1981 (subject to certain conditions)"]
["Amortisation of expenditure incurred under voluntary retirement scheme in 5 equal annual instalments starting with the year when the expenditure is incurred","35DDA","All assessees",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Notes:"]
["Amount deposited in Special Account with SBI/Site Restoration Account or 20 per cent of profits, whichever is less (subject to certain conditions)","33ABA","Assessee carrying on business of prospecting for, or extraction or production of, petroleum or natural gas or both in India",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," 1.  Deduction is limited to whole of the amount paid or deposited subject to a maximum of Rs. 1,50,00012. This maximum limit of Rs. 1,50,00012 is the aggregate of the deduction that may be claimed under sections 80C, 80CCC and 80CCD."]
["Amount equal to commodities transaction tax paid by an assessee in respect of taxable commodities transactions entered into in the course of his business during the previous year","36(1)(xvi)","All assessees",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2. The sums paid or deposited need not be out of income chargeable to tax of the previous year. Amount may be paid or deposited any time during the previous year, but the deduction shall be available on so much of the aggregate of sums as do not exceed the total income chargeable to tax during the previous year."]
["Amount of expenditure incurred by a co-operative society for purchase of sugarcane shall be allowed as deduction to the extent of lower of following:","36(1)(xvii)","Co-operative society engaged in business of manufacturing sugar","a)Actual purchase price of sugarcane; or b)Price of sugarcane fixed or approved by the Government",null,null,null,null,null,null,null,null,null,null,null,null,null,null," 3.  Life Insurance premium is part of gross qualifying amount for the purpose of deduction under section 80C. Payment of premium which is in excess of 10 per cent (if policy is issued on or after 1-4-2013, 15% in case of insurance on life of person with disability referred to in section 80U or suffering from disease or ailment specified in section 80DDB/rule 11DD) of actual capital sum assured shall not be included in gross qualifying amount. The value of any premiums agreed to be returned or of any benefit by way of bonus or otherwise, over and above the sum actually assured, which is to be or may be received under the policy by any person, shall not be taken into account for the purpose of calculating the actual capital sum assured."]
["Amounts transferred to special reserve [subject to certain conditions and maxi-mum of 20 per cent of profits derived from eligible business]","36(1)(viii)","Specified entities, namely, financial corporations/financial corporation which is a public sector company/banking company/co-operative bank other than a primary agricultural credit society or a primary co-operative agricultural and rural development bank/housing finance company/any other financial corporation including a public company",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"The limit of 10 per cent will be applicable only in the case of policies issued on or after 1-4-2012. In respect of policies issued prior to 1-4-2012, the old limit of 20 per cent of actual sum assured will be applicable."]
["Any banking cash transaction tax paid during the previous year on taxable banking transaction entered into by the assessee","36(1)(xiii)","All assessees",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"With effect from 1-4-2013, 'actual capital sum assured' in relation to a life insurance policy shall mean the minimum amount assured under the policy on happening of the insured event at any time during the term of the policy, not taking into account—"]
["Any expenditure (not being in the nature of capital expenditure) incurred by a notified corporation or body corporate, ","36(1)(xii)","Notified corporation or body corporate, by whatever name called, constituted or established by a Central, State or Provincial Act","by whatever name called, constituted or established by a Central, State or Provincial Act, for the objects and purposes authorised by the Act under which such corporation or body corporate was constituted or established",null,null,null,null,null,null,null,null,null,null,null,null,null,null," (i)  the value of any premium agreed to be returned; or"]
["Any other expenditure [not being personal or capital expenditure and expenditure mentioned in sections 30 to 36] laid out wholly and exclusively for purposes of business or profession5","37(1)","All assessees",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(ii) any benefit by way of bonus or otherwise over and above the sum actually assured, which is to be or may be received under the policy by any person."]
["Any sum paid by assessee-employer by way of contribution towards a pension scheme, as referred to in section 80CCD, on account of an employee to the extent it does not exceed 10 per cent of the employee's salary in the previous year.","36(1)(iva)","All assessees as emloyers",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," 4.  Where, in any previous year, an assessee—"]
["Bad debts which have been written off as irrecoverable [subject to limitation in the case of banks and financial institutions]","36(1)(vii)","All assessees",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," (i)  terminates his contract of insurance, by notice to that effect or where the contract ceases to be in force by reason of failure to pay any premium, by not reviving contract of insurance,—"]
["Bonus or commission paid to employees","36(1)(ii)","All assessees",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(a) in case of any single premium policy, within two years after the date of commencement of insurance; or"]
["Capital expenditure incurred and actually paid for acquiring any right to use spectrum for telecommunication services shall be allowed as deduction over the useful life of the spectrum in equal instalments","35ABA","All Assessee engaged in telecommunication services",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(b) in any other case, before premiums have been paid for two years; or"]
["Capital expenditure incurred during the year on scientific research relating to the business carried on by the assessee is allowed as deduction (Subject to certain conditions)","35(1)(iv) read with 35(2)","All assessee","Capital expenditure incurred within 3 years before commencement of business is allowed as deduction in the year of commencement of business.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(ii) terminates his participation in any unit-linked insurance plan (ULIP), by notice to that effect or where he ceases to participate by reason of failure to pay any contribution, by not reviving his participation, before contributions in respect of such participation have been paid for five years; or"]
["Contribution to notified credit guarantee trust fund for small industries","36(1)(xiv)","Public financial institution",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(iii) transfers the house property before the expiry of five years from the end of the financial year in which possession of such property is obtained by him, or receives back, whether by way of refund or otherwise, any sum specified in that clause,"]
["Contributions to any provident fund or superannuation fund or any fund set up under Employees' State Insurance Act, 1948 or any other fund for welfare of such employees","36(1)(va)","All assessees as employers"," received from employees if the same are credited to the employee's account in relevant fund or funds before due date",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"then,—"]
["Contributions to approved gratuity fund [subject to certain limits and conditions]","36(1)(v)","All assessees as employers",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(a) no deduction shall be allowed to the assessee with reference to any of such sums, paid in such previous year; and"]
["Contributions to recognised provident fund and approved superannuation fund [subject to certain limits and conditions]","36(1)(iv)","All assessees as employers",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(b) the aggregate amount of the deductions of income so allowed in respect of the previous year or years preceding such previous year, shall be deemed to be the income of the assessee of such previous year and shall be liable to tax in the assessment year relevant to such previous year."]
["Depreciation in respect of following assets shall be allowed at prescribed percentage on actual cost of an asset (i.e., Straight Line Method):","32(1)(i)","Taxpayers engaged in business of generation or generation and distribution of power have the option to claim depreciation on written down value basis also"," i. Tangible Assets (buildings, machinery, plant or furniture);ii.Intangible Assets (know-how, patents, copyrights, trademarks, licenses, franchises, or any other business or commercial rights of similar nature).",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If any equity shares or debentures, with reference to the cost of which a deduction is allowed, are sold or otherwise transferred by the assessee to any person at any time within a period of three years from the date of their acquisition, the aggregate amount of the deductions of income so allowed in respect of such equity shares or debentures in the previous year or years preceding the previous year in which such sale or transfer has taken place shall be deemed to be the income of the assessee of such previous year and shall be liable to tax in the assessment year relevant to such previous year."]
["Depreciation in respect of following assets shall be allowed at prescribed percentage on written down value of each block of asset (as per WDV method):","32(1)(ii)","All assessees engaged in business or profession",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"A person shall be treated as having acquired any shares or debentures on the date on which his name is entered in relation to those shares or debentures in the register of members or of debenture-holders, as the case may be, of the public company."]
["Development allowance - 50 per cent of actual cost of planting (subject to certain conditions and limits) (planting should have been completed before 1-4-1990)","33A","Assessee engaged in business of growing and manufacturing tea in India",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," 5.  If any amount, including interest accrued thereon, is withdrawn by the assessee from his deposit account made under (a) Senior Citizen Saving Scheme or (b) Post Office Time Deposit Rules, before the expiry of the period of five years from the date of its deposit, the amount so withdrawn shall be deemed to be the income of the assessee of the previous year in which the amount is withdrawn and shall be liable to tax in the assessment year relevant to such previous year."]
["Expe nditure incurred for obtaining licence to operate telecommunication services either before commencement of such business or thereafter at any time during any previous year","35ABB","All assessees",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"The amount liable to tax shall not include the following amounts, namely:—"]
["Expenditure by way of payment of any sum to a public sector company/local authority/approved association or institution for carrying out any eligible scheme or project (subject to certain conditions)","35AC","All assessees","Deduction under this section is available only A.Y. 2017-2018",null,null,null,null,null,null,null,null,null,null,null,null,null,null," (i)  any amount of interest, relating to deposits referred to above, which has been included in the total income of the assessee of the previous year or years preceding such previous year; and"]
["Expenditure for promoting family planning amongst employees (deductible in 5 equal annual instalments in case of capital expenditure)","36(1)(ix)","Companies",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(ii)  any amount received by the nominee or legal heir of the assessee, on the death of such assessee, other than interest, if any, accrued thereon, which was not included in the total income of the assessee for the previous year or years preceding such previous year"]
["Expenditure incurred before 1-4-1998 on acquisition of patent rights or copyrights","35A","All assessees"," [equal to appropriate fraction of expenditure on acquisition to be deducted in fourteen equal annual instalments beginning with previous year in which such expenditure has been incurred] (subject to certain conditions)"]
["Expenditure incurred before 1-4-2002 by way of payment to approved associations/institutions for carrying out approved programmes of conservation of natural resources or afforestation (subject to certain conditions)","35CCB","All assessees"]
["Expenditure incurred wholly and exclusively by the assessee on or after the 1st April, 1999 but before the 1st April, 2000 in respect of a non-Y2K compliant system, ","36(1)(xi)","All assessees","owned by the assessee and used for the purposes of his business or profession, so as to make such system Y2K compliant computer system"]
["Expenditure on prospecting, etc., for certain minerals [deductible in ten equal annual instalments] (subject to certain conditions)","35E","Indian companies and resident non-corporate assessees engaged in prospecting, etc., for minerals"]
["From the Assessment Year 2021-22, the deductionshall be restricted to 100% of the expenditure incurred."," "," "]
["Insurance premium covering life of cattle owned by a member of co-operative society engaged in supplying milk to federal milk co-operative society","36(1)(ia)","Federal milk co-operative societies"]
["Insurance premium covering risk of damage or destruction of stocks/stores","36(1)(i)","All assessees"]
["Interest on borrowed capital2","36(1)(iii)","All assessees"]
["Investment allowance shall be allowed at 15% of actual cost of investment made in new plant and machinery ","32AD","All taxpayers who acquire new plant and machinery for purpose of setting-up manufacturing unit in notified backward areas in the State of Andhra Pradesh, Bihar, Telangana or West Bengal","(other than ships, aircraft, vehicle, office appliances, second hand plant or machinery, etc.) if manufacturing unit is set-up in notified backward area in the State of Andhra Pradesh, Bihar, Telangana or West Bengal (subject to certain conditions)."]
["Investment allowance shall be allowed at 15% of actual cost of new asset acquired and installed by a company engaged in business or manufacturing or production of any article or thing (Subject to certain conditions)","32AC","Company engaged in business of manufacturing or production of any article or thing.","Deduction shall be available if actual cost of new plant and machinery acquired and installed by the company during the previous year exceeds Rs. 25/100 Crores, as the case may be"]
["Lump sum payment made in any previous year relevant to assessment year commencing on or before 1-4-1998, for acquisition of technical know-how","35AB","All assessees"," [consideration for acquisition to be deducted in six equal annual instalments (3 equal annual instalments where know-how is developed in certain laboratories, universities and institutions)] (subject to certain conditions)"]
["Medical insurance premium paid by any mode other than cash, to insure employee's health under (a) scheme framed by GIC of India and approved by Central Government; or (b) scheme framed by any other insurer and approved by IRDA","36(1)(ib)","All assessees as employers"]
["One and a half times of expenditure on notified agricultural extension project (subject to certain conditions)","35CCC","All assessees"]
["One and a half times of expenditure on notified skill development project (subject to certain conditions)","35CCD","A company","Note: From the Assessment Year 2021-22, the deduction shall be restricted to 100% of the expenditure incurred."]
["Payment to associations/institutions for carrying out rural development programmes (subject to certain conditions)","35CCA","All assessees"]
["Pro rata amount of discount on a zero coupon bond based on life of such bond and calculated in prescribed manner","36(1)(iiia)","All assessees"]
["Provision for bad and doubtful debts  up to 5 per cent (10% in case of Public Financial Institutions, State Financial Corporations and State Industrial Investment Corporations in any of the two consecutive assessment years 2003-04 and 2004-05 - ","36(1)(viia)","Foreign banks/Public financial institutions/State financial corporations/State industrial investment corporations. Non-Banking Financial Company","subject to certain conditions) of total income before making any deduction under this clause and Chapter VI-A"]
["Provision for bad and doubtful debts( up to 8.5 per cent of total income before making any deduction under this clause and Chapter VI-A, and up to 10 per cent of aggregate average advances made by its rural branches","36(1)(viia)","Certain scheduled banks, non-scheduled banks (but other than foreign banks) and co-operative bank (other than primary agricultural credit society or primary co-operative agricultural and rural development bank)"]
["Rent, rates, taxes, repairs (excluding capital expenditure) and insurance for premises",30,"All assessees"]
["Repairs (excluding capital expenditure) and insurance of machinery, plant and furniture",31,"All assessees"]
["Revenue expenditure on scientific research pertaining to business of assessee is allowed as deduction (Subject to certain conditions).","35(1)(i)","All assessee","Expenditure on scientific research incurred within 3 years before commencement of business (in the nature of purchase of materials and salary of employees other than perquisite) is allowed as deduction in the year of commencement of business to the extent certified by prescribed authority."]
["Securities Transaction Tax paid if corresponding income is included as income under the head 'Profits and gains of business or profession'","36(1)(xv)","All assessees"]
["Tea/Coffee/Rubber Development Account - Amount deposited in account with National Bank (Special Account) or in Deposit Account of Tea Board, Coffee Board or Rubber Board ","33AB","Assessees engaged in business of growing and manufacturing tea/Coffee/Rubber in India","in accordance with approved scheme or 40% of profits of business, whichever is less (subject to certain conditions)"]
[{"$f":"Ded_1920!B31","v":"Expe nditure incurred for obtaining licence to operate telecommunication services either before commencement of such business or thereafter at any time during any previous year"},{"$f":"INDEX($B$17:$B$70,MATCH($A$71,Nature_of_deduction_Against__profits_and_gains_of_business_or_profession_Deductible_1920,0))","v":"35ABB"},{"$f":"INDEX($C$17:$C$70,MATCH($A$71,Nature_of_deduction_Against__profits_and_gains_of_business_or_profession_Deductible_1920,0))","v":"All assessees"},{"$f":"INDEX($D$17:$D$70,MATCH($A$71,Nature_of_deduction_Against__profits_and_gains_of_business_or_profession_Deductible_1920,0))","v":0}]
["B. Non-deductible items"]
["100% of payments exceeding Rs. 10,000 (Rs. 35,000 in case of payment made for plying, hiring or leasing goods carriages) made to a person in a day otherwise than by account payee cheque/bank draft","40A(3)","All assessees"," (subject to certain conditions)"]
["Advertisement in souvenir, brochure, tract, pamphlet, etc., of political party","37(2B)","All assessees"]
["Amount paid by way of royalty, licence fee, service fee, privilege fee, service charge or any other fee or charge, by whatever name called, which is levied exclusively on, or any amount which is appropriated, ","40(a)(iib)","State Govt. undertakings","whether directly or indirectly, from a State Government undertaking by the State Government"]
["Any interest, commission or brokerage, rent, royalty, fees for professional services or fees for technical services payable to a resident, or amounts payable to a contractor or sub-contractor, being resident, for carrying out any work","40(a)(ia)","All assessees"," (including supply of labour for carrying out any work)7, on which tax is deductible at source under Chapter XVII-B and such tax has not been deducted or, after deduction, has not been paid on or before the due date specified in sub-section (1) of section 139."]
["Any provision for payment of gratuity to employees, other than a provision made for purposes of contribution to approved gratuity fund or for payment of gratuity that has become payable during the year ","40A(7)","All assessees as employers","(subject to specified conditions)"]
["Any sum paid for setting up or formation of, or as contribution to, any fund, trust, company, AOP, BOI, Society or other institution, other than recognised provident fund/approved superannuation fund/pension scheme ","40A(9)","All assessees as employers","referred to in section 80CCD/approved gratuity fund"]
["Any sum paid or payable to a non-resident which is subject to a deduction of Equalisation levy would attract disallowance ","40(a)(ib)","All assessees","if such sum was paid without deduction of such levy or if it was deducted but not deposited with the Central Government till the due date of filing of return."]
["Expenditure involving payment to relative/director/partner/substantially interested person, etc., which, in the opinion of the Assessing Officer, is excessive or unreasonable","40A(2)","All assessees"]
["Interest, royalty, fees for technical services or other chargeable sum payable outside India, or in India to a non-resident or foreign company, on which tax has not been paid/deducted during the previous year or in the subsequent year ","40(a)(i)","All assessees"," Where in respect of any such sum, tax has been deducted in any subsequent year or, has been deducted in the previous year but paid in any subsequent year after the expiry of the time prescribed under sub-section (1) of section 200, such sum shall be allowed as a deduction in computing the income of the previous year in which such tax has been paid"]
["Interest, salary, bonus, commission or remuneration paid to members (subject to certain conditions and limits)","40(ba)","Association of persons or body of individuals (except a company or a co-operative society, society registered under Societies Registration Act, etc.)"]
["Interest, salary, bonus, commission or remuneration paid to partners (subject to certain conditions and limits)","40(b)","Firms"]
["Payments to provident fund/other funds for employees' benefit for which no effective arrangements are made to secure that tax is deducted at source on payments made from such funds which are chargeable to tax as 'salaries'","40(a)(iv)","All assessees as employers"]
["Rate or tax levied on the profits or gains of any business or profession","40(a)(ii)","All assessees"]
["Salaries payable outside India, or in India to a non-resident, on which tax has not been paid/deducted at source","40(a)(iii)","All assessees as employers"]
["Tax actually paid by an employer referred to in section 10(10CC)","40(a)(v)","All assessees as employers"]
["Wealth-tax paid","40(a)(iia)","All assessees"]
[{"$f":"Ded_1920!B35","v":"Amount paid by way of royalty, licence fee, service fee, privilege fee, service charge or any other fee or charge, by whatever name called, which is levied exclusively on, or any amount which is appropriated, "},{"$f":"INDEX($B$73:$B$88,MATCH($A$89,Nature_of_deduction_Against__profits_and_gains_of_business_or_profession_Non_Deductible_1920,0))","v":"40(a)(iib)"},{"$f":"INDEX($C$73:$C$88,MATCH($A$89,Nature_of_deduction_Against__profits_and_gains_of_business_or_profession_Non_Deductible_1920,0))","v":"State Govt. undertakings"},{"$f":"INDEX($D$73:$D$89,MATCH($A$89,Nature_of_deduction_Against__profits_and_gains_of_business_or_profession_Non_Deductible_1920,0))","v":"whether directly or indirectly, from a State Government undertaking by the State Government"}]
["C. Other deductible items"]
["In case of mineral oil concerns allowances specified in agreement entered into by Central Government with any person (subject to certain conditions and terms of agreement)","42(1)","Assessees engaged in prospecting for or extraction or production of mineral oils"]
["In case of mineral oil concerns expenditure incurred remaining unallowed as reduced by proceeds of transfer","42(2)","Assessee whose business consists of prospecting for or extraction or production of petroleum and natural gas and who transfers any interest in such business"]
["Any sum which is actually paid, ","43B","All assessees","relating to (i) tax/duty/cess/fee levied under any law, (ii) contribution to provident fund/superannuation fund/gratuity fund/any fund for employees' welfare, (iii) bonus/commission to employees, (iv) interest on loan/borrowing from any public financial institution, State Financial Corporation or State Industrial Investment Corporation/interest payments to scheduled banks/Co-operative banks (other than a primary agricultural and development bank)/primary co-operative agricultural and rural development bank on loans or advances, and (v) sum payable by employers by way of leave encashment to employees. (vi) sum payable to the Indian Railways for the use of railway assets. Deduction will not be allowed in year in which liability to pay is incurred unless actual payment is made in that year or before the due date of furnishing of return of income for that year"]
["Expenditure in excess of subscription, etc., received from members (subject to certain conditions and limits)","44A","Trade, professional or similar association"]
["Head office expenditure (subject to certain conditions and limits)","44C","Non-resident"]
[{"$f":"Ded_1920!B43","v":"In case of mineral oil concerns expenditure incurred remaining unallowed as reduced by proceeds of transfer"},{"$f":"INDEX($B$91:$B$95,MATCH($A$96,Nature_of_deduction_Against__profits_and_gains_of_business_or_profession_Other_Deductible_1920,0))","v":"42(2)"},{"$f":"INDEX($C$91:$C$95,MATCH($A$96,Nature_of_deduction_Against__profits_and_gains_of_business_or_profession_Other_Deductible_1920,0))","v":"Assessee whose business consists of prospecting for or extraction or production of petroleum and natural gas and who transfers any interest in such business"},{"$f":"INDEX($D$91:$D$95,MATCH($A$96,Nature_of_deduction_Against__profits_and_gains_of_business_or_profession_Other_Deductible_1920,0))","v":0}]
["Against 'capital gains'"," "," "]
["Capital gain on transfer of machinery, plant, land or building used for the purposes of the business of an industrial undertaking situate in an urban area","54G","Any assessee"," (transfer being effected for shifting the undertaking to a non-urban area) invested in new machinery, plant, building or land, in the said non-urban area, expenses on shifting, etc. (subject to certain conditions and limits)"]
["Capital gains on compulsory acquisition of land or building forming part of an industrial undertaking invested in purchase/construction of other land/building for shifting/re-establishing said undertaking or setting up new industrial undertaking","54D","Any assessee"," (subject to certain conditions and limits)"]
["Capital gains on transfer of land used for agricultural purposes, by an individual or his parents or a HUF, invested in other land for agricultural purposes (subject to certain conditions and limits)","54B","Individual/HUF"]
["Cost of acquisition of capital asset and of any improvement thereto (indexed cost of acquisition and indexed cost of improvement, in case of long-term capital assets)","48(ii)","All assessees"]
["Exemption in respect of capital gain arising from the transfer of a long-term capital asset, being a residential property","54GB","Individual/HUF"," (a house or a plot of land), owned by the eligible assessee, and such assessee before the due date of furnishing of return of income under sub-section (1) of section 139 utilises the net consideration for subscription in the equity shares of an eligible company and such company has, within one year from the date of subscription in equity shares by the assessee, utilised this amount for purchase of specified new asset (subject to certain conditions and limits)."]
["Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area to any Special Economic Zone (subject to certain conditions and limits)","54GA","All assessees"]
["Expenditure incurred wholly and exclusively in connection with transfer of capital asset","48(i)","All assessees"]
["Long-term capital gain invested in long-term specified assets being units of such fund as may be notified by Central Government to finance start-ups","54EE","All assesses"]
["Long-term capital gains invested in long-term specified asset (bond redeemable after 3 years)","54EC","Any assessee"," (maximum investment in a financial year is Rs. 50 lakhs)9 issued by National Highways Authority of India; or by the Rural Electrification Corporation Limited (subject to certain conditions and limits)"]
["Long-term capital gains on sale of residential house and land appurtenant thereto invested in purchase/construction of another residential house8 (subject to certain conditions and limits)",54,"Individual/HUF"]
["Long-term capital gains on transfer before 1-4-2006 of certain listed securities or units invested in equity shares forming part of an eligible issue of capital (subject to certain conditions and limits)","54ED","Any assessee"]
["Long-term capital gains on transfer of any long-term capital asset made be-fore 1-4-2000 invested in specified long-term assets (subject to certain conditions and limits)","54EB","Any assessee"]
["Net consideration on transfer of long-term capital asset made before 1-4-2000 invested in specified bonds, debentures, shares of a public comp-any or units of notified mutual funds (subject to certain conditions and limits)","54EA","Any assessee"]
["Net consideration on transfer of long-term capital asset other than residential house invested in residential house10 (subject to certain conditions and limits)","54F","Individual/HUF"]
["W.e.f. April 1, 2017, eligible start-up is also included in definition of eligible company."," "," "]
[{"$f":"Ded_1920!B39","v":"Long-term capital gains on transfer before 1-4-2006 of certain listed securities or units invested in equity shares forming part of an eligible issue of capital (subject to certain conditions and limits)"},{"$f":"INDEX($B$98:$B$112,MATCH($A$113,$A$98:$A$111,0))","v":"54ED"},{"$f":"INDEX($C$98:$C$112,MATCH($A$113,$A$98:$A$111,0))","v":"Any assessee"},{"$f":"INDEX($D$98:$D$112,MATCH($A$113,$A$98:$A$111,0))","v":0}]
[null," "]
["Against 'income from other sources'"]
["A. Deductible items"]
["Any other expenditure (not being capital expenditure) expended wholly and exclusively for earning such income","57(iii)","All assessees"]
["Any reasonable sum paid by way of commission or remuneration for purpose of realising dividend (other than dividends referred to in section 115-O)","57(i)","All assessees"]
["Any reasonable sum paid by way of commission or remuneration for the purpose of realising interest on securities","57(i)","All assessees"]
["Contributions to any provident fund or superannuation fund or any fund set up under Employees' State Insurance Act, 1948 or any other fund for welfare of employees, ","57(ia)","All assessees","if the same are credited to employees' accounts in relevant funds before due date"]
["In case of family pension, 331/3 per cent of such pension or Rs. 15,000, whichever is less","57(iia)","Assessees in receipt of family pension on death of employee being member of assessee's family"]
["In case of interest received on compensation or on enhanced compensation referred to in section 145A(2), a deduction of 50 per cent of such income (subject to certain conditions)","57(iv)","All assessees"]
["Repairs, insurance, and depreciation of building, plant and machinery and furniture","57(ii)","Assessees engaged in business of letting out of machinery, plant and furniture and buildings on hire"]
[{"$f":"Ded_1920!B23","v":"Contributions to any provident fund or superannuation fund or any fund set up under Employees' State Insurance Act, 1948 or any other fund for welfare of employees, "},{"$f":"INDEX($B$117:$B$123,MATCH($A$124,Against__income_from_other_sources_…_A._Deductible_items_1920,0))","v":"57(ia)"},{"$f":"INDEX($C$117:$C$123,MATCH($A$124,Against__income_from_other_sources_…_A._Deductible_items_1920,0))","v":"All assessees"},{"$f":"INDEX($D$117:$D$123,MATCH($A$124,Against__income_from_other_sources_…_A._Deductible_items_1920,0))","v":"if the same are credited to employees' accounts in relevant funds before due date"}]
["B. Non-deductible items"," "]
["Personal expenses","58(1)(a)(i)","All assessees"]
["Interest chargeable to tax which is payable outside India on which tax has not been paid or deducted at source","58(1)(a)(ii)","All assessees"]
["'Salaries' payable outside India on which no tax is paid or deducted at source","58(1)(a)(iii)","All assessees"]
["Disallowance due to TDS default","58(1A)","All assessees","(Covered by section 40(a)(ia) and 40(a)(iia))"]
[" Expenditure of the nature specified in section 40A","58(2)","All assessees"]
["Expenditure in connection with winnings from lotteries, crossword puzzles, races, games, gambling or betting","58(4)","All assessees"]
[{"$f":"Ded_1920!B27","v":"Interest chargeable to tax which is payable outside India on which tax has not been paid or deducted at source"},{"$f":"INDEX($B$126:$B$131,MATCH($A$132,Nature_of_deduction_Against__income_from_other_sources_Non_deductible_items_1920,0))","v":"58(1)(a)(ii)"},{"$f":"INDEX($C$126:$C131,MATCH($A$132,Nature_of_deduction_Against__income_from_other_sources_Non_deductible_items_1920,0))","v":"All assessees"},{"$f":"INDEX($D$126:$D$131,MATCH($A$132,Nature_of_deduction_Against__income_from_other_sources_Non_deductible_items_1920,0))","v":0}]
["For certain payments"," "]
["Amount paid (in any mode other than cash) by an individual or HUF to LIC or other insurer to effect or keep in force an insurance on the health of specified person. An individual can also make payment to the Central Government health scheme and/or on account of preventive health check-up (subject to limit)","80D","Individual/HUF (Deduction for preventive health check-up shall not exceed in aggregate Rs. 5,000.","  *(  specified person means:  -   In case of Individual - self, spouse, dependent children or parents,  -   In case of HUF - Any member thereof**Aggregate amount of deduction cannot exceed Rs.100,000 in any case  for Individual and Rs.50,000 in any case. for HUF"]
["Amount paid out of income chargeable to tax by way of payment of interest on loan taken from financial institution/approved charitable institution for pursuing higher education (subject to certain conditions) ","80E","Individual","(maximum period : 8 years)"]
["Amount up to Rs. 20,000, paid or deposited, during the previous years relevant to assessment year 2011-12 or 2012-13, as subscription to notified long-term infrastructure bonds","80CCF","Individual/HUF"]
["Certain donations for scientific, social or statistical research or rural development programme or for carrying out an eligible project or scheme or National Urban Poverty Eradication Fund (subject to certain conditions)","80GGA","All assessees not having any income chargeable under the head 'Profits and gains of business or profession'"]
["Certain incomes of Scheduled banks/banks incorporated outside India having Offshore Banking Units in a Special Economic Zone/Units of International Financial Services Centre (subject to certain conditions and limits)","80LA","Scheduled Banks/banks incorporated outside India/Units of International Financial Services Centre"]
["Contribution to pension scheme notified by Central Government up to 10% of salary (subject to certain conditions and limits)","80CCD","Individual","Contribution made by employer shall also be allowed as deduction under section 80CCD(2) while computing total income of the employee. However, amount of deduction could not exceed 10% of salary of the employee"]
["Contributions to certain pension funds of LIC or any other insurer (up to Rs. 1,50,000) (subject to certain conditions)","80CCC","Individual"]
["Deduction in respect of certain undertakings in North Eastern States.","80-IE","All assessees"]
["Deduction of 30% of additional employee cost in respect of employment of new employees.","80JJAA","Assessee to whom section 44AB applies"]
["Deduction of Rs. 75,000 (Rs. 1,25,000 in case of severe disability) ,","80DD","Resident Individual/HUF","where (a) any expenditure has been incurred for the medical treatment (including nursing), training and rehabilitation of a dependant, being a person with disability [as defined under Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995] , or (b) any amount is paid or deposited under an approved scheme framed in this behalf by the LIC or any other insurer or the Administrator or the specified company for the maintenance of a dependent, being a person with disability (subject to certain conditions)"]
["Deduction of Rs. 75,000 to a resident individual who, at any time during the previous year, is certified by the medical authority to be a person with disability ","80U","Resident individuals","[as defined under Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995] [w.e.f. assessment year 2005-06 including autism, cerebral palsy, and multiple disabilities as defined under National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation & Multiple Disabilities Act, 1999] [in the case of a person with severe disability, allowable deduction is Rs. 1,25,000] (subject to certain conditions)."]
["Donations to certain approved funds, trusts, charitable institutions/donations for renovation or repairs of notified temples, etc. [amount of deduction is 50 per cent of net qualifying amount]. 100 per cent of qualifying donations to National Defence Fund, Prime Minister's National Relief Fund, Prime Minister's Armenia Earthquake Relief Fund, Africa (Public Contributions - India) Fund, National Children's Fund (from 1-4-2014), exclusively for providing relief to victims of earthquake in Gujarat, National Trust for Welfare of Persons with Autism, Cerebral palsy, Mental retardation and Multiple Disabilities, and sums paid between 26-1-2001 and 30-9-2001 to any eligible trust, institution or fund for providing relief to Gujarat earthquake victims21, the Swachh Bharat Kosh and the Clean Ganga Fund (from assessment year 2015-16) and National Fund for Control of Drug Abuse (from assessment year 2016-17) [subject to certain conditions and limits]22","80G","All assessees","Government or approved association for promoting family planning, universities and approved educational institutions of national eminence, National Foundation for Communal Harmony, Chief Minister's Earthquake Relief Fund (Maharashtra), Zila Saksharta Samitis, National or State Blood Transfusion Council, Fund set up by State Government to provide medical relief to the poor, Army Central Welfare Fund, Indian Naval Benevolent Fund and Air Force Central Welfare Fund, Andhra Pradesh Chief Minister's Cyclone Relief Fund, National Illness Assistance Fund, Chief Minister's Relief Fund or the Lt. Governor's Relief Fund in respect of any State or Union Territory, National Sports Fund, National Cultural Fund, Fund for Technology Development and Application, Indian Olympic Association, etc.20, fund set up by State Government of Gujarat "]
["Entire income from business of collecting and processing or treating of bio-degradable waste for generating power, or producing bio-fertilizers, bio-pesticides or other biological agents or for producing bio-gas, making pellets or briquettes for fuel or organic manure","80JJA","All assessees"," (for 5 consecutive assessment years)"]
["Expenses actually paid for medical treatment of specified diseases and ailments subject to certain conditions","80DDB","Resident Individual/HUF"," Maximum deduction is Rs. 40,000 (Rs. 1,00,000 where expenditure is incurred for a senior citizen [w.e.f assessment year 2019-20])\n With effect from assessment year 2016-17, the taxpayer shall be required to obtain a prescription from a specialist doctor (not necessarily from a doctor working in a Government hospital) for availing this deduction."]
["Interest on deposit in saving account or fixed deposit (upto Rs. 50,000 per year)","80TTB","Senior citizen"]
["Interest on deposits in savings bank accounts (up to Rs. 10,000 per year)","80TTA","Individuals/HUFs (except Senior Citizen)"]
["Interest payable on loan taken by an individual from any financial institution for the purpose of acquisition of a residential house property subject to certain condition. ","80EE","Individual","(Maximum deduction 50,000)"]
["Investment in certain items (See view Deduction List for 80C)","80C","Individual/HUF","The maximum tax exemption limit under Section 80C has been retained as Rs 1.5 Lakh only. "]
["Profit and gains derived by an eligible start-up from specified business on or after 1-4-2017(subject to certain conditions)","80-IAC","Company and LLP"]
["Profits and gains derived by an undertaking or an enterprise in special category States (Himachal Pradesh, Uttaranchal, Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland and Tripura) (subject to certain limits, time limits and conditions),","80-IC","All assessees"]
["Profits and gains derived by undertaking/enterprise from business of developing a Special Economic Zone notified on or after 1-4-2005 (subject to certain conditions and limits)","80-IAB","Assessee being Developer of SEZ","No deduction under this section shall be available to an assessee, being a developer, where the development of Special Economic Zone begins on or after the 1st day of April, 2017."]
["Profits and gains from business of hotels and convention centres in specified areas (subject to certain conditions).","80-ID","All assessees"]
["Profits and gains from industrial undertakings engaged in infrastructure facility, telecommunication services, industrial park, development of Special Economic Zone, power undertakings, etc. (subject to certain conditions and limits)","80-IA","All assessees","No deduction under this section shall be available to an enterprise which starts the development or operation and maintenance of the infrastructure facility on or after the 1st day of April, 2017."]
["Profits and gains from industrial undertakings, cold storage plant, hotel, scientific research & development, mineral oil concern, housing projects, cold chain facility, multiplex theatres, convention centres, ships, etc. (subject to certain conditions and limits)","80-IB","All assessees","No deduction shall be available to an enterprise which commence the business activity on or after 1-4-2017."]
["Rent paid in excess of 10% of total income for furnished/unfurnished resi-dential accommodation (subject to maximum of Rs. 5,000 p.m. or 25% of total income, whichever is less) (subject to certain conditions)","80GG","Individuals not receiving any house rent allowance"]
["Royalty income of author of certain specified category of books (up to Rs. 3,00,000) (subject to certain conditions)","80QQB","Resident Individual - Author"]
["Royalty on patents up to Rs. 3,00,000 in the case of a resident individual who is a patentee and is in receipt of income by way of royalty in respect of a patent registered on or after 1-4-2003 (subject to certain conditions).","80RRB","Resident individuals"]
["Specified incomes [subject to varying limits specified in sub-section (2)]","80P","Co-operative societies"]
["Sum contributed to any political party/electoral trust24","80GGB","Indian company","With effect from 1-4-2014 deduction will not be allowed if sum is contributed in cash."]
["Sum contributed to any political party/electoral trust24 For certain incomes","80GGC","All assessees, other than local authority and artificial juridical person wholly or partly funded by Government","With effect from 1-4-2014 deduction will not be allowed if sum is contributed in cash."]
[{"$f":"INDEX($A$134:$A$163,MATCH($B$164,For_certain_payments_1920,0))","v":"Donations to certain approved funds, trusts, charitable institutions/donations for renovation or repairs of notified temples, etc. [amount of deduction is 50 per cent of net qualifying amount]. 100 per cent of qualifying donations to National Defence Fund, Prime Minister's National Relief Fund, Prime Minister's Armenia Earthquake Relief Fund, Africa (Public Contributions - India) Fund, National Children's Fund (from 1-4-2014), exclusively for providing relief to victims of earthquake in Gujarat, National Trust for Welfare of Persons with Autism, Cerebral palsy, Mental retardation and Multiple Disabilities, and sums paid between 26-1-2001 and 30-9-2001 to any eligible trust, institution or fund for providing relief to Gujarat earthquake victims21, the Swachh Bharat Kosh and the Clean Ganga Fund (from assessment year 2015-16) and National Fund for Control of Drug Abuse (from assessment year 2016-17) [subject to certain conditions and limits]22"},{"$f":"Ded_1920!A51","v":"80G"},{"$f":"INDEX($C$134:$C$163,MATCH($B$164,For_certain_payments_1920,0))","v":"All assessees"},{"$f":"INDEX($D$134:$D$163,MATCH($B$164,For_certain_payments_1920,0))","v":"Government or approved association for promoting family planning, universities and approved educational institutions of national eminence, National Foundation for Communal Harmony, Chief Minister's Earthquake Relief Fund (Maharashtra), Zila Saksharta Samitis, National or State Blood Transfusion Council, Fund set up by State Government to provide medical relief to the poor, Army Central Welfare Fund, Indian Naval Benevolent Fund and Air Force Central Welfare Fund, Andhra Pradesh Chief Minister's Cyclone Relief Fund, National Illness Assistance Fund, Chief Minister's Relief Fund or the Lt. Governor's Relief Fund in respect of any State or Union Territory, National Sports Fund, National Cultural Fund, Fund for Technology Development and Application, Indian Olympic Association, etc.20, fund set up by State Government of Gujarat "}]
["Rebates"]
["Tax rebate in case of individual resident in India, whose total income does not exceed Rs. 3,50,000 quantum of rebate shall be an amount equal to hundred per cent of such income-tax or an amount of Rs. 2,500, whichever is less.","87A","Individual"]
[]
["1.b Allowances available to different categories of Tax Payers"]
[" Allowances available Under the head Salaries"]
["Section","Detail of Allowance","Limit of exemption","Exemption available to","Remark (if any)"]
["10(7)","Any allowance or perquisite paid or allowed by Government to its employees posted outside India","Entire Amount","Individual- Salaried Employee (being a citizen of India)"]
["10(45)","Following allowances and perquisites given to serving Chairman/Member of UPSC is exempt from tax:a) Value of rent free official residence,b) Value of conveyance facilities including transport allowance,c) Sumptuary allowance, d) Leave travel concession","Fully Exempt","Individual - Chairman/Member of UPSC"]
["10(45)","Allowances to Retired Chairman/Members of UPSC","Exempt subject to maximum of Rs. 14,000 per month for defraying the services of an orderly and for meeting expenses incurred towards secretarial assistant on contract basis.","Individual - Retired Chairman/Member of UPSC"]
["-","Allowances paid by the UNO to its employees","Fully Exempt Individual - Government employee","Individual - Employees of UNO"]
["16 (ii)","Entertainment Allowance received by the Government employees (Fully taxable in case of other employees)","Least of the following is exempt from tax: a) Rs 5,000,b) 1/5th of salary (excluding any allowance, benefits or other perquisite),c) Actual entertainment allowance received","Individual - Government Employee"]
["10(13A)","House Rent Allowance (Sec. 10(13A) & Rule 2A)","Least of the following is exempt: a) Actual HRA Received,b) 40% of Salary (50%, if house situated in Mumbai, Calcutta, Delhi or Madras),c) Rent paid minus 10% of salary","Individual - Salaried employee","  i. Fully Taxable, if HRA is received by an employee who is living in his own house or if he does not pay any rent, ii. It is mandatory for employee to report PAN of the landlord to the employer if rent paid is more than Rs. 1,00,000 [Circular No. 08 /2013 dated 10th October, 2013].* Salary= Basic + DA (if part of retirement benefit) + Turnover based Commission"]
["10(14)","Children Education Allowance","Up to Rs. 100 per month per child up to a maximum of 2 children is exempt","Individual - Salaried employee"]
["10(14)","Hostel Expenditure Allowance","Up to Rs. 300 per month per child up to a maximum of 2 children is exempt","Individual - Salaried employee"]
["10(14)","Transport Allowance is granted to an employee to meet expenditure on commuting between place of residence and place of duty","Up to Rs. 1,600 per month (Rs. 3,200 per month for blind, deaf, dumb and handicapped employees) is exempt","Individual - Salaried employee"]
["Sec. 10(14)","Allowance granted to an employee working in any transport business to meet his personal expenditure ","Amount of exemption shall be lower of (a) 70% of such allowance; or (b) Rs. 10,000 per month.","Individual - Salaried employee","a) 70% of such allowance; or b) Rs. 10,000 per month.(during his duty performed in the course of running of such transport from one place to another place provided employee is not in receipt of daily allowance.)"]
["10(14)","Conveyance Allowance granted to meet the expenditure on conveyance in performance of duties of an office","Exempt to the extent of expenditure incurred for official purposes","Individual - Salaried employee"]
["10(14)","Any Allowance to meet the cost of travel on tour or on transfer","Exempt to the extent of expenditure incurred for official purposes","Individual - Salaried employee"]
["10(14)","Daily Allowance to meet the ordinary daily charges incurred by an employee on account of absence from his normal place of duty","Exempt to the extent of expenditure incurred for official purposes","Individual - Salaried employee"]
["10(14)","Helper/Assistant Allowance","Exempt to the extent of expenditure incurred for official purposes","Individual - Salaried employee"]
["10(14)","Research Allowance granted for encouraging the academic research and other professional pursuits","Exempt to the extent of expenditure incurred for official purposes","Individual - Salaried employee"]
["10(14)","Uniform Allowance","Exempt to the extent of expenditure incurred for official purposes","Individual - Salaried employee"]
["Sec. 10(14)","Special compensatory Allowance (Hilly Areas) (Subject to certain conditions and locations)","Amount exempt from tax varies from Rs. 300 per month to Rs. 7,000 per month.","Individual - Salaried employee"]
["Sec. 10(14) read with Rule 2BB","Border area allowance Remote Locality or allowance or Disturbed Area allowance or Difficult Area Allowance (Subject to certain conditions and locations)","Amount exempt from tax varies from Rs. 200 per month to Rs. 1,300 per month.","Individual - Salaried employee"]
["Sec. 10(14)","Tribal area allowance in (a) Madhya Pradesh (b) Tamil Nadu (c) Uttar Pradesh (d) Karnataka (e) Tripura (f) Assam (g) West Bengal (h) Bihar (i) Orissa","Up to Rs. 200 per month","Individual - Salaried employee"]
["Sec. 10(14)","Compensatory Field Area Allowance. If this exemption is taken, employee cannot claim any exemption in respect of border area allowance (Subject to certain conditions and locations)","Up to Rs. 2,600 per month","Individual - Salaried employee"]
["Sec. 10(14)","Compensatory Modified Area Allowance. If this exemption is taken, employee cannot claim any exemption in respect of border area allowance (Subject to certain conditions and locations)","Up to Rs. 1,000 per month","Individual - Salaried employee"]
["Sec. 10(14)","Counter Insurgency Allowance if this exemption is taken, employee cannot claim any exemption in respect of border area allowance (Subject to certain conditions and locations)","Up to Rs. 3,900 per month","Individual - Members of Armed Forces"]
["Sec. 10(14)","Underground Allowance is granted to employees working in uncongenial, unnatural climate in underground mines","Up to Rs. 800 per month","Individual - Salaried employee"]
["Sec. 10(14)","High Altitude Allowance is granted to armed forces operating in high altitude areas (Subject to certain conditions and locations)"," a) Up to Rs. 1,060 per month (for altitude of 9,000 to 15,000 feet) b) Up to Rs. 1,600 per month (for altitude above 15,000 feet)","Individual - Members of Armed Forces"]
["Sec. 10(14)","Highly active field area allowance is granted to members of armed forces (Subject to certain conditions and locations)","Up to Rs. 4,200 per month","Individual - Members of Armed Forces"]
["Sec. 10(14)","Island Duty Allowance is granted to members of armed forces in Andaman and Nicobar and Lakshadweep group of Island (Subject to certain conditions and locations)","Up to Rs. 3,250 per month","Individual - Members of Armed Forces"]
["Sec. 16(ia)","Standard Deduction","Rs. 40,000 or the amount of salary, whichever is lower","Individual – Salaried Employee"]
["-","City Compensatory Allowance","Fully Taxable","Individual - Salaried employee"]
["-","Fixed Medical Allowance","Fully Taxable","Individual - Salaried employee"]
["-","Tiffin/Lunch/Dinner/Refreshment Allowance","Fully Taxable","Individual - Salaried employee"]
["-","Servant Allowance","Fully Taxable","Individual - Salaried employee"]
["-","Dearness Allowance","Fully Taxable","Individual - Salaried employee"]
["-","Project Allowance","Fully Taxable","Individual - Salaried employee"]
["-","Overtime Allowance","Fully Taxable","Individual - Salaried employee"]
["-","Telephone Allowance","Fully Taxable","Individual - Salaried employee"]
["-","Holiday Allowance","Fully Taxable","Individual - Salaried employee"]
["-","Any Other Cash Allowance","Fully Taxable","Individual - Salaried employee"]
["-","Any Other Cash Allowance","Fully Taxable","Individual - Salaried employee"]
[{"$f":"INDEX($A$171:$A$208,MATCH($B$209,Allowance_under_salaries_1920,0))","v":"-"},{"$f":"Allow_1920!B13","v":"Servant Allowance"},{"$f":"INDEX($C$171:$C$208,MATCH($B$209,Allowance_under_salaries_1920,0))","v":"Fully Taxable"},{"$f":"INDEX($D$171:$D$208,MATCH($B$209,Allowance_under_salaries_1920,0))","v":"Individual - Salaried employee"},{"$f":"INDEX($E$171:$E$208,MATCH($B$209,Allowance_under_salaries_1920,0))","v":0}]
["Allowances available Under the head Income from house property"]
["First proviso to section 23(1)","Municipal tax levied by local authority and borne by owner in respect of house property","Amount actually paid during the relevant previous year","All assessee"]
["23(5)","No Notional income for house property held as stock-in-trade","Any building and land appurtenant thereto held as stock-in-trade which is not let during the whole or any part of the previous year.","All assessee","Annual value of such property for the period upto one year from the end of the financial year in which the certificate of completion of construction of the property is obtained from the competent authority, shall be taken to be Nil."]
["24(a)","Standard Deduction","30% of the Annual Value (Gross Annual Value- Municipal Taxes)","All assessee"]
["24(b)","Interest incurred on borrowed capital","Interest on borrowed capital is allowed as deduction from income from house property as under:","All assessee","(a) Up to Rs. 2,00,000 (if amount is borrowed for construction/acquisition of self-occupied house property on or after 01-04-1999), subject to certain other conditions (b) Up to Rs. 30,000 (if amount is borrowed for reconstruction, repair or renewals of self-occupied house property) (c) Actual amount of interest paid or payable during the year (in case of let-out property),(d) Pre-construction period interest is allowed in 5 annual equal installments "]
["Section 25A","Standard Deduction from arrears of rent or unrealized rent received subsequently","30% of arrears of rent or unrealized rent.","All assessee"]
[{"$f":"INDEX($A$210:$A$215,MATCH($B$216,Allowance_under_House_property_1920,0))","v":"Allowances available Under the head Income from house property"},{"$f":"Allow_1920!B19","v":"Municipal tax levied by local authority and borne by owner in respect of house property"},{"$f":"INDEX($C$211:$C$215,MATCH($B$216,Allowance_under_House_property_1920,0))","v":"Amount actually paid during the relevant previous year"},{"$f":"INDEX($D$211:$D$215,MATCH($B$216,Allowance_under_House_property_1920,0))","v":"All assessee"},{"$f":"INDEX($E$211:$E$215,MATCH($B$216,Allowance_under_House_property_1920,0))","v":0}]
["Allowances available  Under the head Profits and gains from business or profession","Allowances available  Under the head Profits and gains from business or profession"]
["32(1)","Depreciation in respect of: assests","Depreciation shall be allowed at prescribed percentage on actual cost of an asset.","Taxpayer engaged in business of generation or generation and distribution of power.","i) Tangible assets (buildings, machinery, plant or furniture); ii) Intangible Assets (know-how, patents, copyrights, trademarks, licenses, franchises, or any other business or commercial rights of similar nature)"]
["32(1)(iia)","Additional depreciation on new plant and machinery (other than ships, aircraft, office appliances, second hand plant or machinery, etc.) shall be allowed subject to certain conditions.","Additional depreciation to be allowed at 20 % of actual cost of new plant and machinery.","All taxpayers engaged in: a) manufacture or production of any article or thing; or b) generation or transmission or distribution of power (if taxpayer not claiming depreciation on basis of straight line method)"]
["Proviso to Section 32(1)(iia)","Additional depreciation on new plant and machinery (other than ships, aircraft, vehicle, office appliances, second hand plant or machinery, etc.) shall be allowed subject to certain conditions.","Additional depreciation to be allowed at 35 % of actual cost of new plant and machinery.","All taxpayers which set up an undertaking or enterprise for production or manufacture of any article or thing in any notified backward area in the state of Andhra Pradesh, Bihar, Telangana or West Bengal."]
["32AC","Deduction under section 32AC is available if actual cost of new plant and machinery acquired and installed by a manufacturing company after 31-3-2013 but before 1-4-2015 exceeds Rs. 25/100 Crores, as the case may be.(Subject to certain conditions)","15% of actual cost of new asset acquired and installed","Company engaged in business or manufacturing or production of any article or thing"]
["32AD","Investment allowance for investment in new plant and machinery (other than ships, aircraft, vehicle, office appliances, second hand plant or machinery, etc.) ","Investment allowance to be allowed at 15 % of actual cost of new plant and machinery in the year in which such asset is installed.","All taxpayers who acquire new plant and machinery for purpose of setting-up manufacturing unit in notified backward areas in the State of Andhra Pradesh, Bihar, Telangana or West Bengal","if manufacturing unit is set-up in notified backward area in the State of Andhra Pradesh, Bihar, Telangana or West Bengal"]
["33AB","Amount deposited in Tea/Coffee/Rubber Development Account by assessee engaged in business of growing and manufacturing tea/Coffee/Rubber in India","Deduction shall be lower of following:","All assessee engaged in business of growing and manufacturing tea/Coffee/Rubber","a) Amount deposited in account with NBARD or in Deposit Account of Tea Board, Coffee Board or Rubber Board in accordance with approved scheme; or b) 40% of profits from such business before making any deduction under section 33AB and before adjusting any brought forward loss."]
["33ABA","Amount deposited in Special Account with SBI/Site Restoration Account by assessee carrying on business of prospecting for, or extraction or production of, petroleum or natural gas or both in India","Deduction shall be lower of following:","All assessee engaged in business of prospecting for, or extraction or production of, petroleum or natural gas or both in India","a) Amount deposited in Special Account with SBI/Site Restoration Account; or b) 20% of profits from such business before making any deduction under section 33ABA and before adjusting any brought forward loss."]
["35(1)(i)","Revenue expenditure on scientific research pertaining to business of assessee is allowed as deduction (Subject to certain conditions).","Entire amount incurred on scientific research is allowed as deduction.","All assessee"]
["35(1)(ii)","Contribution to approved research association, university, college or other institution to be used for scientific research shall be allowed as deduction (Subject to certain conditions)","175% of sum paid to such association, university, college, or other institution is allowed as deduction.","All assessee","150% of sum paid to such association, university, college or other institution is allowed as deduction (applicable from AY 2018-19)"]
["35(1)(iia)","Contribution to an approved company registered in India to be used for the purpose of scientific research is allowed as deduction (Subject to certain conditions)","125% of sum paid to the company is allowed as deduction","All assessee","Entire sum paid to the company is allowed as deduction (applicable from AY 2018-19)"]
["35(1)(iii)","Contribution to approved research association, university, college or other institution with objects of undertaking statistical research or research in social sciences shall be allowed as deduction (Subject to certain conditions)","125% of sum paid to such association, university, college, or other institution is allowed as deduction","All assessee","Entire sum paid to such association, university, college or other institution is allowed as deduction (applicable from AY 2018-19)"]
["35(1)(iv) read with 35(2)","Capital expenditure incurred during the year on scientific research relating to the business carried on by the assessee is allowed as deduction (Subject to certain conditions)","Entire capital expenditure incurred on scientific research is allowed as deduction.","All assessee","Capital expenditure incurred within 3 years before commencement of business is allowed as deduction in the year of commencement of business."]
["35(2AA)","Payment to a National Laboratory or University or an Indian Institute of Technology or a specified person is allowed as deduction.","200% of payment is allowed as deduction (Subject to certain conditions).","All assessee","150% of payment is allowed as deduction (applicable from AY 2018-19)"]
["35(2AB)","Any expenditure incurred by a company on scientific research  on in-house scientific research and development facilities as approved by the prescribed authorities shall be allowed as deduction ","200% of expenditure so incurred shall be as deduction.","Company engaged in business of bio-technology or in any business of manufacturing or production of eligible articles or things","150% of expenditure so incurred shall be allowed as deduction (applicable from AY 2018-19)"]
["35AD","Deduction in respect of expenditure on specified businesses","150% of capital expenditure incurred for the purpose of business is allowed as deduction provided the specified business has commenced its operation on or after 01-04-2012.","All assessee","100% of capital expenditure will be allowed to be deducted from the assessment year 2018-19 onwards"]
["35AD","Deduction in respect of expenditure on specified businesses","100% of capital expenditure incurred for the purpose of business is allowed as deduction provided specified businesses commence operations on or after the prescribed dates.","All assessee"]
["35CCC","Expenditure (not being cost of land/building) incurred on notified agricultural extension project for the purpose of training, educating and guiding the farmers shall be allowed as deduction, ","150% of the expenditure (Subject to certain conditions)","All assessee","Note:- 100% deduction shall be allowed from the 1st day of April, 2021 (provided the expenditure to be incurred is expected to be more than Rs. 25 lakhs (Subject to certain conditions)."]
["35CCD","Expenditure incurred by a company (not being expenditure in the nature of cost of any land or building) on any notified skill development project is allowed as deduction (Subject to certain conditions).","150% of the expenditure (Subject to certain conditions)","Company engaged in manufacturing of any article or providing specified services"]
[{"$f":"INDEX($A$218:$A$235,MATCH($B$236,Allowances_available__Under_the_head_Profits_and_gains_from_business_or_profession_1920,0))","v":"35(1)(iii)"},{"$f":"Allow_1920!B31","v":"Contribution to approved research association, university, college or other institution with objects of undertaking statistical research or research in social sciences shall be allowed as deduction (Subject to certain conditions)"},{"$f":"INDEX($C$218:$C$235,MATCH($B$236,Allowances_available__Under_the_head_Profits_and_gains_from_business_or_profession_1920,0))","v":"125% of sum paid to such association, university, college, or other institution is allowed as deduction"},{"$f":"INDEX($D$218:$D$235,MATCH($B$236,Allowances_available__Under_the_head_Profits_and_gains_from_business_or_profession_1920,0))","v":"All assessee"},{"$f":"INDEX($E$218:$E$235,MATCH($B$236,Allowances_available__Under_the_head_Profits_and_gains_from_business_or_profession_1920,0))","v":"Entire sum paid to such association, university, college or other institution is allowed as deduction (applicable from AY 2018-19)"}]
["Under the head Income from other sources\n","Allowance Under the head Income from other sources\nUnder the head Income from other sources\n"]
["56(2)(vii)","Any sum of money or immovable property or movable property received without consideration or for inadequate consideration from a relative or member of HUF","The whole amount received from specified relatives or in specified circumstances shall not be included in taxable income.","Individual and HUF"," (subject to certain conditions and circumstances) [on or after 01-10-2009 but before 01-04-2017]"]
["56(2)(x)","Any sum of money or immovable property or movable property received without consideration of for inadequate consideration from any person. [on or after 01-04-2017]","The whole amount received from specified relatives or in specified circumstances shall not be included in taxable income.","Any person"]
["57(iia)","Standard Deduction for family pension","33.33% of Family Pension subject to maximum of Rs. 15,000","Individual"]
[{"$f":"INDEX($A$238:$A$240,MATCH($B$241,Allowance_Under_the_head_Income_from_other_sources_Under_the_head_Income_from_other_sources_1920,0))","v":"57(iia)"},{"$f":"Allow_1920!B25:C25","v":"Standard Deduction for family pension"},{"$f":"INDEX($C$238:$C$240,MATCH($B$241,Allowance_Under_the_head_Income_from_other_sources_Under_the_head_Income_from_other_sources_1920,0))","v":"33.33% of Family Pension subject to maximum of Rs. 15,000"},{"$f":"INDEX($D$238:$D$240,MATCH($B$241,Allowance_Under_the_head_Income_from_other_sources_Under_the_head_Income_from_other_sources_1920,0))","v":"Individual"},{"$f":"INDEX($E$238:$E$240,MATCH($B$241,Allowance_Under_the_head_Income_from_other_sources_Under_the_head_Income_from_other_sources_1920,0))","v":0}]
["Penalties"]
["Types of Penalties","Section  ","Result","Remark"]
["(1) Failure to keep and maintain information and documents required by section 92D(1) or 92D(2)(2) ","271AA(1)","2% of value of each international transaction/or specified domestic transaction entered into","Failure to report such transaction(3) Maintaining or furnishing incorrect information or documentFailure to furnish information and document as required under Section 92D(4)"]
["Assistant Commissioner or Deputy Commissioner can impose penalty only with the prior approval of Joint Commissioner",274,"If amount of penalty exceeds Rs. 20,000"]
["Commissioner or Principal Commissioner can reduce or waive penalty only with the previous approval of Principal Chief Commissioner or Chief Commissioner or Principal Director-General or Director-General","273A","If amount of penalty exceeds Rs. 1,00,000"]
["Concealment of particulars of income or fringe benefits or furnishing of inaccurate particulars of income or fringe benefits","271(1)(c)","Minimum : 100 per cent,Maximum : 300 per cent of tax sought to be evaded in addition to tax payable","Note:- However, the above penalty shall not be levied to and in relation to any assessment for the A.Y commencing on or after the 1st day of April, 2017."]
["Default in furnishing return of income within time prescribed in section 139(1)","234F"," a)  Rs. 5000 if return is furnished on or before 31 December of assessment year. b)  Rs. 10,000 in any other caseNote: if total income of the person does not exceeds Rs. 5 lakh then fee payable shall be Rs. 1000. A sum equal to 50% of the amount of tax payable on under-reported income."]
["Default in making payment of tax","221(1)","Such amount as Assessing Officer may impose but not exceeding amount of tax in arrears"]
["Determination of undisclosed income of block period","158BFA(2)","Minimum : 100 per cent of tax leviable in respect of undisclosed income,Maximum : 300 per cent of tax leviable in respect of undisclosed income.",null,{"$f":"LEN(A250)","v":51}]
["Distribution of profits by registered firm otherwise than in accordance with partnership deed and as a result of which partner has returned income below the real income","271(4)",null,"Not exceeding 150 per cent of difference between tax on partner's income assessed and tax on income returned, in addition to tax payable",168]
["Failure by an employer to furnish the return of fringe benefits as required under section 115WD(1)","271FB","Rs. 100 for every day of default",null,98]
["Failure to collect tax at source as required under Chapter XVII-BB","271CA","Amount equal to tax not collected",null,66]
["Failure to comply with a notice under section 115WD(2)/115WE(2)/142(1) or section 143(2) or failure to comply with a direction under section 142(2A)","271(1)(b)","Rs. 10,000 for each failure","Note:- However, the above penalty shall not be levied to and in relation to any assessment for the A.Y commencing on or after the 1st day of April, 2017.",148]
["Failure to deduct tax at source, wholly or partly, under sections 192 to 196D (Chapter XVII-B) or failure to pay wholly or partly tax u/s 115-O(2) or second proviso to section 194B","271C","Amount equal to tax not deducted or paid",null,180]
["Failure to furnish any information or document as required bysection 92D(3)","271G","2% of the value of the international transaction/specified domestic transaction for each failure",null,75]
["Failure to furnish report in respect of international group as referred to in section 286(2)","271GB(1)","Rs. 5,000 per day (If period of failure is up to 30 days),Rs. 15,000 per day (if period of failure continues beyond 30 days)",null,92]
["Failure to pay wholly or partly—(a) self-assessment tax, or(b) interest and fee, or(c) both","140A(3)","Such amount as Assessing Officer may impose but not exceeding tax in arrears",null,91]
["Failure to subscribe any amount to units issued under scheme referred to in section 88A(1)","271BB","20 per cent of such amount",null,90]
["If any reporting entity referred to in Section 286 fails to produce the information and documents within the prescribed period","271GB(2)","Rs. 5,000 for every day during which the failure continues.",null,126]
["If failure [as referred to in aforesaid cases] continues after order has been served directing entity to pay the penalty","271GB(3)","Rs. 50,000 for every day for which such failure continues beginning from the date of serving such order.",null,120]
["If reporting entity provides inaccurate information in the report furnished under Section 286(2)","271GB(4)","Rs. 5,00,000",null,96]
["If shares of a foreign company derives its value substantially from assets located in India, and such company holds such assets in India through an Indian concern,","271GA","a) 2% of value of transaction, ; b) Rs. 5,00,000 in any other case"," then, such Indian concern shall furnish the prescribed information to the tax authority in accordance with Section 285A. In case of failure, penalty shall be levied.*if such transaction results in transferring right of mgmt. or control in relation to Indian concern",163]
["Income determined by Assessing Officer includes any income referred to in section 68, section 69, section 69A, section 69B,section 69C or section 69D for any previous year.","271AAC","10% of tax payable under section 115BBE."," [if such income is not included by assessee in his return or tax in accordance with section 115BBE has not been paid]",172]
["Income-tax officer can impose penalty only with the prior approval of Joint Commissioner",274,"If amount of penalty exceeds Rs. 10,000",null,88]
["Penalty for failure to comply with provisions of section 139A/139A(5)(c)/(5A)/(5C)","272B","Rs. 10,000",null,82]
["Penalty for failure to comply with section 133B","272AA(1)","Not exceeding Rs. 1,000",null,47]
["Penalty for failure to comply with section 203A","272BB(1)","Rs. 10,000 for each failure/default",null,47]
["Penalty for failure to deliver/cause to be delivered a statement within the time prescribed in section 200(3) or the proviso to section 206C(3), or furnishes incorrect information in the statement","271H","Rs. 10,000 but may extend to Rs.1,00,000",null,196]
["Penalty for failure to file statement within time prescribed in section 200(3) or in proviso to section 206C(3)","234E","Rs. 200 for every day during which failure continues but not exceeding tax deductible/collectible",null,111]
["Penalty for failure to furnish a report from an accountant as required by section 92E","271BA","Rs. 1,00,000",null,85]
["Penalty for failure to furnish return as required by section 139(1) or by its proviso before the end of the relevant assessment year","271F","Rs. 5,000","Note: No penalty shall be levied from the assessment year 2018-19",132]
["Penalty for failure to furnish statement of financial transactions or reportable account within the period specified in notice issued under Section 285BA(5)","271FA","Rs. 500 per day of default",null,156]
["Penalty for failure to get accounts audited or furnishing a report of audit as required under section 44AB","271B","One-half per cent of total sales, turnover or gross receipts, etc., or Rs. 1,50,000, whichever is less",null,106]
["Penalty for failure to keep, maintain, or retain books of account, documents, etc., as required under section 44AA","271A","Rs. 25,000",null,114]
["Penalty for failure to: (see remarks for details-c & d )- (a) furnish requisite information in respect of securities as required u/s 94(6); (b) give notice of discontinuance of business or profession as required u/s 176(3)","272A(2)","Rs. 10,000 for each failure/default","(c) furnish in due time returns/ statements/ certificates/deliver declaration/ allow inspection, etc., u/s133, 134, 139(4A), 139(4C), 192(2C), 197A, 200(2A), 203, 206,206C, 206C(3A), 206C(1A) and 285B ;(d) deduct and pay tax u/s 226(2)e) file a copy of the prescribed statement ",222]
["Penalty for quoting false tax deduction account number/tax collection account number/tax deduction and collection account number in challans/certificates/statements/documents referred to in section 203A(2)","272BB(1A)","Rs. 10,000",null,205]
["Penalty for refusal or failure to : (see remark)","272A(1)","Rs. 10,000 for each failure/default","a) answer questions, b) sign statement,c) attend to give evidence or produce books of account, etc., incompliance with summons under section 131(1),d) comply with notice u/s 142(1)/143(2) or failure to comply with direction issued u/s 142(2A)",48]
["Penalty shall be levied if a person fails to furnish or furnishes inaccurate information in Form 15CA & 15CB as required under Section 195(6).","271-I","Rs. 1,00,000",null,142]
["Penalty shall be levied if an accountant or a merchant banker or a registered valuer has furnished incorrect information in any report or certificate.","271J","Rs. 10,000 for each incorrect report or certificate",null,150]
["Penalty to be levied if a person received an amount of Rs. 3 lakh or more otherwise than by an account payee cheque or bank draft or use of electronic clearing system","271DA","Amount of such receipt",null,166]
["Penalty to be levied if Investment Fund failed to furnish a statement or information or document as required under Section 9A(5)","271FAB","Rs. 5,00,000",null,128]
["Repayment of any loan or deposit or specified advance otherwise than in accordance with provision of Section 269T.","271E","Amount equal to loan or deposit or specified advance so repaid","\"Specified advance\" means any sum of money in the nature of advance, by whatever name called, in relation to transfer of an immovable property, whether or not transfer takes place.",114]
["Reporting entity of international group (as referred to in Section 286) fails to furnish information and documents in accordance with provisions of Section 92D.","271AA(2)","Rs. 5,00,000/-",null,160]
["Taking or accepting any loan or deposit or specified sum in contravention of the provisions of Section 269SS.","271D ","Amount equal to loan or deposit or specified sum so taken or accepted","\"Specified sum\" means any sum of money receivable, whether as advance or otherwise, in relation to transfer of an immovable property, whether or not the transfer takes place.",109]
["Under-reporting and misreporting of income","270A(1)","A sum equal to 50% of the amount of tax payable on under-reported income. However, if under-reported income is in consequence of any misreporting thereof by any person, the penalty shall be equal to 200% of the amount of tax payable on under-reported income",null,42]
["Where search has been initiated before 1-7-2012 and undisclosed income found","271AAA","10% of undisclosed income",null,76]
["Where search has been initiated on or after 15-12-2016 and undisclosed income found","271AAB(1A)","(a) 30% of undisclosed income of the specified previous year if assessee admits the undisclosed income (b) 60% of undisclosed income of the specified previous year in any other case.",null,83]
["Where search has been initiated on or after 1-7-2012 but before 15-12-2016 and undisclosed income found","271AAB(1)","(a) 10% of undisclosed income of the specified previous year if assessee admits the undisclosed income (b) 20% of undisclosed income of the specified previous year if assessee does not admit the undisclosed income (c) 60% of undisclosed income of the specified previous year if it is not covered by (a) or (b) above",null,103]
[{"$f":"Penalties_1920!B9","v":"Distribution of profits by registered firm otherwise than in accordance with partnership deed and as a result of which partner has returned income below the real income"},{"$f":"INDEX($B$244:$B$289,MATCH($A$290,Penalties_1920,0))","v":"271(4)"},{"$f":"INDEX($C$244:$C$289,MATCH($A$290,Penalties_1920,0))","v":0},{"$f":"INDEX($D$244:$D$289,MATCH($A$290,Penalties_1920,0))","v":"Not exceeding 150 per cent of difference between tax on partner's income assessed and tax on income returned, in addition to tax payable"}]
["Prosecution",0,0]
["Abetment of false return, account, statement or declaration relating to any income or fringe benefits chargeable to tax (non-cognizable offence under section 279A) (a) where tax sought to be evaded exceeds Rs. 1 lakh (Rs. 25 lakh w.e.f. 1-7-2012) (b) in other cases",278,"For (a)-6 months to 7 years and for (b)-3 months to 3 years (2 years w.e.f. 1-7-2012)","No limit"]
["Contravention of order made under section 132(1) (Second Proviso) or 132(3) in case of search and seizure","275A","Up to 2 years","No limit"]
["Disclosure of particulars by public servants in contravention of section 138(2) [Prosecution to be instituted with previous sanction of Central Government under section 280(2)]","280(1)","Up to 6 months (simple/rigorous)","No limit"]
["Failure to afford necessary facility to authorised officer to inspect books of account or other documents as required under section 132(1)(iib)","275B","Up to 2 years","No limit"]
["Failure to comply with provisions of section 178(1) and (3) re : company in liquidation","276A","6 months to 2 years","—"]
["Failure to comply with provisions of sections 269UC, 269UE and 269UL re : purchase of properties by Government5","276AB","6 months to 2 years","No limit"]
["Failure to pay the tax collected under the provisions of section 206C","276BB","3 months to 7 years","No limit"]
["Failure to pay to credit of Central Government (i) tax deducted at source under Chapter XVII-B (non-cognizable offence under section 279A), or (ii) tax payable u/s 115-O(2) or second proviso to section 194B","276B","3 months to 7 years","No limit"]
["False statement in verification or delivery of false account, etc. (non-cognizable offence undersection 279A) (a) where tax sought to be evaded exceeds Rs. 1 lakh (Rs. 25 lakh w.e.f. 1-7-2012) (b) in other cases",277,"For (a)-6 months to 7 years and for (b)- 3 months to 3 years (2 years w.e.f. 1-7-2012)","No limit"]
["Falsification of books of account or document, etc., to enable any other person to evade any tax, penalty or interest chargeable/leviable under the Act","277A","3 months to 3 years (2 years w.e.f. 1-7-2012)","No limit"]
["Removal, concealment, transfer or delivery of property to thwart tax recovery",276,"Up to 2 years","No limit"]
["Second and subsequent offences under section 276B, 276C(1), 276CC, 277 or 278","278A","6 months to 7 years","No limit"]
["Wilful attempt to evade payment of any tax, penalty or interest (non-cognizable offence undersection 279A)","276C(2)","3 months to 3 years (2 years w.e.f. 1-7-2012)","No limit"]
["Wilful attempt to evade tax, penalty or interest or under-reporting of Income (non-cognizable offence under section 279A)—(a) where tax sought to be evaded exceeds Rs. 1 lakh (Rs. 25 lakh w.e.f. 1-7-2012) (b) in other cases","276C(1)","for (a)-6 months to 7 years and for (b)-3 months to 3 years (2 years w.e.f. 1-7-2012)","No limit"]
["Wilful failure to furnish in due time return of total income required to be furnished by notice u/s158BC(a)","276CCC","3 months to 3 years","No limit"]
["Wilful failure to furnish returns of fringe benefits under section 115WD/115WH or return of income under section 139(1) or in response to notice under section 142(1)(i) or section 148 or section 153A (non-cognizable offence under section 279A)—(a) where tax sought to be evaded exceeds Rs. 1 lakh (Rs. 25 lakh w.e.f. 1-7-2012) (b) in other cases","276CC","For (a)-6 months to 7 years and for (b) -3 months to 3 years (2 years w.e.f. 1-7-2012)","No limit"]
["Wilful failure to produce accounts and documents under section 142(1) or to comply with a notice under section 142(2A)","276D6","Up to 1 year","7Rs. 4 to Rs. 10 for every day of default"]
[{"$f":"Penalties_1920!B13","v":"Failure to afford necessary facility to authorised officer to inspect books of account or other documents as required under section 132(1)(iib)"},{"$f":"INDEX($B$292:$B$308,MATCH($A$309,Prosecution_2018_19,0))","v":"275B"},{"$f":"INDEX($C$292:$C$308,MATCH($A$309,Prosecution_2018_19,0))","v":"Up to 2 years"},{"$f":"INDEX($D$292:$D$308,MATCH($A$309,Prosecution_2018_19,0))","v":"No limit"}]
["Fees",0,0]
["Fees for failure to furnish return of income within the time prescribed under section 139(1)","234F","1)  Rs. 5000 if return is furnished on or before 31st December of assessment year,2)  Rs. 10,000 in any other case","Note: if total income of the person does not exceeds Rs. 5 lakh then fee payable shall be Rs. 1000"]
["Fees for filing of appeal before CIT(A)",249,"a) Rs.250 if total income as computed by AO is up to Rs. 1 lakh,b) Rs. 500 if total income as computed by AO is more than Rs. 1 lakh but up to Rs. 2 lakhs,c) Rs.1,000 if total income as computed by AO is more than Rs. 2 lakhs,d) Rs.250 in any other case"]
["Fees for filing of appeal before CIT(A)",253,"a) Rs.500 if total income as computed by AO is up to Rs. 1 lakh,b) Rs.1,500 if total income as computed by AO is more than Rs. 1 lakh but up to Rs. 2 lakhs,c) 1% of assessed income subject to maximum of Rs. 10,000 if total income as computed by AO is more than Rs. 2 lakhs,d) Rs. 500 in any other case"]
["Fees for filing of application before CIT for revision of order under section 264",264,"Rs.500"]
["Fees for filing application for advance ruling","245Q","Rs.10,000 on such fees as may be prescribed, whichever is higher"]
["Fees for filing application before settlement commission","Rule 44C","Rs. 500"]
[{"$f":"Penalties_1920!B17","v":"Fees for failure to furnish return of income within the time prescribed under section 139(1)"},{"$f":"INDEX($B$311:$B$316,MATCH($A$317,Fees_section_1920,0))","v":"234F"},{"$f":"INDEX($C$311:$C$316,MATCH($A$317,Fees_section_1920,0))","v":"1)  Rs. 5000 if return is furnished on or before 31st December of assessment year,2)  Rs. 10,000 in any other case"},{"$f":"INDEX($D$311:$D$316,MATCH($A$317,Fees_section_1920,0))","v":"Note: if total income of the person does not exceeds Rs. 5 lakh then fee payable shall be Rs. 1000"}]
["PAN-Certain transaction in which quoting of PAN is mandatory."]
["Every person carrying on any business or profession to apply for PAN if total sales, turnover or gross receipts in any previous exceeds the threshold limit(Rs.5,00,000)","139A","Rs.5,00,000"]
[" Sale or purchase of any immovable property valued at Rs. 10 lakhs or more","Section 139A read with Rule 114B"]
[" A time deposit with a bank/Nidhi company/NBFC exceeding Rs. 50,000 or aggregating to more than Rs. 5,00,000 during a financial year","Section 139A read with Rule 114B"]
[" A time deposit with Post Office exceeding Rs. 50,000  or aggregating to more than Rs. 5,00,000 during a financial year","Section 139A read with Rule 114B"]
[" A contract of a value exceeding Rs. 1 lakh for sale or purchase of securities","Section 139A read with Rule 114B"]
[" Sale or purchase, by any person, of shares of a company not listed in a recognised stock exchange of an amount exceeding Rs. 1,00,000 per transaction.","Section 139A read with Rule 114B"]
[" Payment to hotels and restaurants against their bills for an amount exceeding Rs. 50,000 at any one time","Section 139A read with Rule 114B"]
[" Payment in cash for purchase of bank draft or pay orders or banker’s cheque for an amount Rs. 50,000 or more during any one day","Section 139A read with Rule 114B"]
["Deposit in cash aggregating Rs. 50,000 or more during one day with a bank","Section 139A read with Rule 114B"]
["Payment in cash in connection with travel to any foreign country of an amount exceeding Rs. 50,000 at any one time","Section 139A read with Rule 114B"]
["Payment in cash for purchase of any foreign currency of an amount exceeding Rs. 50,000 at any one time.","Section 139A read with Rule 114B"]
[" Payment of an amount of Rs. 50,000 or more to a Mutual Fund for purchase of units or to a company for acquiring shares or debentures or bonds issued by it","Section 139A read with Rule 114B"]
[" Payment of an amount of Rs. 50,000 or more to RBI for acquiring bonds issued by it","Section 139A read with Rule 114B"]
["Payment in cash or by way of a bank draft or pay order or banker's cheque of an amount aggregating to more than Rs. 50,000 in a financial year ","Section 139A read with Rule 114B",null,"for one or more pre-paid payment instruments issued by RBI to a banking company or a co-operative bank or to any other company or institution."]
["Payment of an amount of Rs. 50,000 or more in a year as life insurance premium to an insurer","Section 139A read with Rule 114B"]
[" Payment for sale or purchase of goods or services of any nature ","Section 139A read with Rule 114B","(other than those specified above in Point No. (a)to(n)) of an amount exceeding Rs. 2,00,000 per transaction."]
[{"$f":"Penalties_1920!B24","v":" Payment for sale or purchase of goods or services of any nature "},{"$f":"INDEX($B$319:$B$334,MATCH($A$335,PAN_mandatory_1920,0))","v":"Section 139A read with Rule 114B"},{"$f":"INDEX($C$319:$C$334,MATCH($A$335,PAN_mandatory_1920,0))","v":"(other than those specified above in Point No. (a)to(n)) of an amount exceeding Rs. 2,00,000 per transaction."},{"$f":"INDEX($D$319:$D$334,MATCH($A$335,PAN_mandatory_1920,0))","v":0}]
[]
[]
["PERIODS OF LIMITATION"]
["[AY 2019-20]"]
["Nature of compliance","Section","Limitation of time","Remarks"]
[" (a) -  Existing qualifying company  (b) -  Company incorporated after 1-1-2005 and being a qualifying company (c)-  Existing company which becomes a qualifying company after 1-1-2005",null,"for (a) Between 1-10-2004 and 31-12-2004 for (b) Within 3 months of incorporation and for © Within 3 months of it becoming a qualifying company"]
[" Filing return of fringe benefits (a) -  by company/person whose accounts are to be audited, (b)  -  by other employers","115WD(1)2","for (a) On or before 30th September of relevant a.y.and for (b) On or before 31st July of relevant assessment year"]
["(a) Filing of return by any company other than covered in -remark (b) Filing return of income by any non-corporate assessee other than covered in -remark","139(1)","September 30 of the assessment year","(i)  in the case where accounts are to be audited or where accounts of the firm in which assessee is a working partner are required to be audited (ii)  in the case of a co-operative society (iii)  in other cases"]
["(i) Filing application to Tribunal requiring it to refer to High Court any question of law","256(1)","Within 60 days of service of Tribunal's order under section 254 or within extended period not exceeding 30 days"]
["(i) Payment of income-tax on self-assessment (ii) Payment of interest and fee on tax due for filing belated return or default or delay in payment of advance tax","140A(1)","Before furnishing return of income"]
["(ii) Drawing up statement of case and referring it to High Court by Tribunal",null,"Within 120 days of receipt of application"]
["[Inserted by the Finance Act, 2016 w.e.f. 1-6-2016]"]
["Amending assessment order of partner for adjusting income from firm to the extent not deductible under section 40(b)","155(1A)","Within 4 years from end of financial year in which final order was passed in case of the firm"]
["Amending assessment order of partner of firm or member of AOP/BOI for inclusion of correct share from firm/AOP/BOI","155(1)/(2)","Within 4 years from end of financial year in which final order is passed in case of firm/AOP/BOI"]
["Amending assessment order or intimation or deemed intimation so as to give foreign tax credit under section 90/90A/91","155(14A)","Within 6 months from the end of the month in which dispute is settled "," (earlier it was not given because the quantum of foreign tax was disputed)-(applicable from the April 1, 2018)"]
["Amending order of assessment so as to allow deduction u/s80HHB, 80HHC, 80HHD, 80HHE, 80-O, 80R, 80RR or 80RRA ","155(13)","Within 4 years from the end of the previous year in which such income is so received in, or brought into India","(in respect of convertible foreign exchange earnings not brought into India initially but received or brought into India subsequently)"]
["Amending order of assessment so as to allow deduction undersection 10A, 10B or 10BA in respect of income received in or brought into India","155(11A)","Within 4 years from end of previous year in which such income is received in, or brought into, India"]
["Amending order of assessment so as to compute capital gain by taking the full value of consideration to be the value adopted/assessed by stamp duty authorities ","155(15)","Within 4 years from the end of the previous year in which the order revising the value was passed in that appeal/revision/reference","(section 50C) as revised in appeal/revision/reference"]
["Amending order of assessment so as to compute capital gain on compulsory acquisition, etc.,","155(16)","Within 4 years from the end of the previous year in which order reducing compensation was passed"," by taking the full value of consideration to be the compensation/consideration as reduced by any court, tribunal or other authority"]
["Amending order of assessment so as to exclude unadjusted amount of capital gain on long-term capital asset not chargeable undersection 54E(1)","155(10A)","Within 4 years from end of financial year in which original assessment is made"]
["Amending order of assessment so as to withdraw deduction undersection 80RRB allowed earlier ","155(17)","Within 4 years from the end of the previous year in which order of Controller/High Court was passed","where by a subsequent order of the Controller/High Court the patent is revoked or the name of the assessee is excluded from the patents register as patentee in respect of that patent"]
["Amending order of assessment to allow deduction under section 80-O","155(12)","Within 4 years from end of previous year in which income is received or brought into India ; however, the period from 1-4-1988 to 30-9-1991 shall be excluded"]
["Amending order of assessment to exclude capital gain not chargeable under section 54H","155(11)","Within 4 years from end of previous year in which compensation was received"]
["Amending order of assessment/intimation under section 143(1) to give credit for tax deducted/collected not given earlier on ground that tax deduction/collection certificate was not filed with return","155(14)","Relevant tax deduction/collection certificate should be produced before Assessing Officer within 2 years from the end of a.y.in which income is assessable."]
["An investment fund as referred to in section 115UB, which is not required to furnish return of income or loss under any other provisions of section 139(1), shall furnish its return of income.","139(4F)4","Within time allowed under section 139(1)"]
["An order of assessment on a partner of the firm in consequence of an assessment made on the firm under Section 147.","153(6)","Within 12 months from the end of the month in which the assessment order in case of firm is passed.","[Inserted by the Finance Act, 2016 w.e.f. 1-6-2016]"]
["An order of assessment, reassessment or recomputation on assessee or any person in consequence of or to give effect to any finding or direction contained in","153(6)","Within 12 months from the end of the month in which such order is received or passed by ","the Principal Commissioner or Commissioner, as the case may be"]
["An order of fresh assessment in pursuance of order under section 254, 263 or 264 setting aside or cancelling assessment","153(3)"," a) Within 9 months from end of the financial year in which order under section 254 is received by , b) Within 12 months from the end of the financial year","  -  Principal Chief Commissioner or  -  Chief Commissioner or   -  Principal Commissioner or  -  Commissioner or, -  as the case may be an order under section 263/ 264 is passed by Principal Commissioner or Commissioner"]
["An order revoking the provisional attachment of property on furnishing of Bank Guarantee.","281B(5)","  - Within 45 days from the date of receipt of the bank guarantee, where a reference to the Valuation Officer has been made or","  -  Within 15 days from the date of receipt of bank guarantee in any other case."]
["Any person responsible for making payment of income distributed on behalf of a business trust to a unit holder shall furnish a statement to the principal Commissioner of Income-tax or Commissioner of Income-tax in Form No. 64A.","115UA","On or before 30th November of financial year following the year following which such income is distributed"]
["Application by assessee for claiming refund of fee after Tribunal's refusal to state case","256(3)","Within 30 days from date of receipt of refusal notice"]
["Application for settlement before Settlement Commission under sub-section (1) where books of account, documents, etc., have been seized","245C(1E)","Not before 120 days of seizure"]
["Application for settlement of case to Settlement Commission","245C(1)","At any stage during the pendency of a case before the Assessing Officer"]
["Application to the Assessing Officer to grant immunity for imposition of penalty under section 270A and initiation of proceedings under section 276C/276CC","270AA(2)","Within one month from the end of the month in which such order is received (applicable from April 1, 2017)"]
["Calling report by the Settlement Commission from Principal Commissioner/Commissioner","245D(2B)","Within 30 days from the date of receipt of application"]
["Challenging Assessing Officer's jurisdiction","124(3)","Where a return is made under section 139(1), before expiry of 1 month from the date on which a notice undersection 142(1) or 143(2) is served or before the completion of assessment, whichever is earlier","Where no return is made before the expiry of time allowed by notice under section 142(1) or under section 148 for making the return or under section 144 for showing cause why best judgment assessment should not be made, whichever is earlier"]
["Completion of assessment on receipt of directions issued undersection 144C(5)","144C(13)","Within one month from end of month in which such direction is received"]
["Completion of block assessment in the case of other person referred to in section 158BD","158BE(2)4","One year from the end of the month in which the notice under Chapter XIV-B was served on such other personwhere search or requisition takes place before 1-1-1997. In a case where the search or requisition takes place on or after 1-1-1997 the period allowed is 2 years from the end of the relevant month."]
["Completion of proceedings where settlement becomes void as provided in section 245D(6)","245D(7)","Within 2 years from the end of the financial year in which the settlement becomes void"]
["Declaring application as invalid by the Settlement Commission","245D(2C)","Within 15 days from the date of receipt of report from the Principal Commissioner/Commissioner"]
["Delivering to Principal Chief Commissioner/Principal Commissioner/Chief Commissioner/Commissioner one copy of declaration required to be filed under section 197A(1) or 197A(1A)or 197A(1C)","197A(2)","On or before 7th of month next following month in which declaration is furnished"]
["Deposit of tax on distributed income of UTI/Mutual Fund","115R(3)","Within 14 days from the date of distribution or payment of income, whichever is earlier"]
["Deposit of tax on distributed profits of domestic companies","115-O(3)","Within 14 days from date of declaration, distribution or payment of dividends whichever is earlier"]
["Deposit of tax to credit of Government in case of distributed income of domestic company for buy-back of shares","115QA(3)","Within 14 days from date of payment of any consideration to the shareholder on buy-back of shares"]
["Deposit of tax to credit of Government in case of income distributed by securitization trust","115TA(2)","Within 14 days from date of distribution or payment of such income, whichever is earlier"]
["Direction by Principal Commissioner or Commissioner to Assessing officer to file an appeal to ITAT if order of CIT(A) is not in conformity with order of the Supreme Court which decided on the question of law in the other case in favour of revenue","158AA(4)(w.e.f. 01.06.2015)","Within 60 days from the date of communication of order of the Supreme Court"]
["Direction by Principal Commissioner or Commissioner to assessing officer to make an application to the ITAT ","158AA(1)(w.e.f. 01.06.2015)","Within 60 days from the date of receipt of order of the Commissioner (Appeals).","if any question of law arising in the case of an assessee for any a.y.is identical with a question of law arising in his case for another a.y.which is pending before the Supreme Court."]
["Disposal of appeal by Appellate Tribunal filed under sub-section (1)/(2) of section 253","254(2A)","4 years from end of financial year in which appeal is filed (where it is possible).","Where an order of stay is made in proceedings relating to appeal filed under section 253(1), Tribunal shall dispose of appeal within 180 days from date of such order or within extended time not exceeding 365 days including original period of 180 days, failing which stay order shall stand vacated; this will be so even if delay in disposing of the appeal is not attributable to assessee."]
["Disposal of appeal by Commissioner (Appeals)","250(6A)","One year from end of financial year in which appeal is filed (where it is possible)"]
["Electronically furnishing report by prescribed authority in relation to in-house research facility in Part A of Form No. 3CL","35(2AB)","Within 120 days of grant of approval"]
["Electronically furnishing report by prescribed authority quantifying the expenditure incurred on in-house research and eligible for weighted deduction in Part B of Form No. 3CL","35(2AB)","Within 120 days of submission of audit report"]
["Electronically submission of information in Form No. 49D pertaining to any transfer of the share of, or interest in, a foreign company/entity.","9(1)","Within 90 days from the end of the financial year in which any such transfer takes place ","(within 90 days of the transaction where the transaction has the effect of directly or indirectly transferring the rights of management in relation to Indian concern)"]
["Every business trust, which is not required to furnish return of income or loss under any other provisions of section 139(1), shall furnish its return of income.","139(4E)","Within time allowed under section 139(1)"]
["Exercising option available under Explanation to section 11(1) by uploading Form No. 9A","11(1), Explanation","Before the expiry of time allowed for submission of return of income under section 139(1) ","(applicable from the a.y.2016-17)"]
["Exercising option for taxation of royalty income in respect of patent developed and registered in India for any previous year in accordance with the provisions of section 115BBF(1)","115BBF(3)","On or before the due date of submission of return of income under section 139(1) ","(applicable from the a.y.2017-18)"]
["Exercising option under section 115BA(1) for lower tax rate by a domestic company","115BA(4)","On or before the due date of submission of first return of income under section 139(1) (applicable from the a.y.2017-18)"]
["Expiry of provisional attachment order made under section 132(9B)","132(9C)","After the expiry of 6 months from the date of such order ","(applicable from April 1, 2017)"]
["Failure to inform the prescribed authority and furnish correct report to avoid penalty under section 271GB(4)","271GB(4)(b)","Within 15 days of discovery of inaccuracy (applicable from the a.y.2017-18)"]
["Filing annual audited accounts for each approved programme by the National Laboratory, etc.","35(2AA)","October 31 each year"]
["Filing appeal by Principal Commissioner/Commissioner to Tribunal if he objects to any direction issued by Dispute Resolution Panel","253(3A)","Within 60 days of the date on which the order sought to be appealed against is passed by the Assessing Officer in pursuance of directions of the Dispute Resolution Panel"]
["Filing appeal to Commissioner (Appeals)—(a) relating to tax deducted at source under section 195(1)","249(2)/(3)","Within 30 days from date of payment of tax or within extended time"]
["Filing appeal to Commissioner (Appeals)—(b) relating to any assessment/ penalty","249(2)/(3)","Within 30 days from date of service of demand notice or within extended time"]
["Filing appeal to Commissioner (c) in any other case","249(2)/(3)","Within 30 days from date of communication of order or within extended time"]
["Filing appeal to High Court against order of Tribunal","260A","Within 120 days of date of communication of order5"]
["Filing appeal to Tribunal","253(3)/(5)","Within 60 days from date on which order sought to be appealed against is communicated or within extended time [30 days in case of appeal against order u/s158BC(c), in respect of search initiated u/s 132 or requisition made u/s 132A, after 30-6-1995, but before 1-1-1997]"]
["Filing application for allotment of permanent account number","139A","See rule 114(3)"]
["Filing application for getting zero coupon bonds notified.","2(48)","3 months before the date of issue of bonds ","(but not earlier than 24 months immediately before the first day of the financial year in which bonds are to be issued)"]
["Filing application for registration of trust or institution for purposes of section 11","12A(1)(aa)","Application on or after 1-6-2007 shall be made in the prescribed form and in the prescribed manner and the provisions of section 11 and section 12 shall apply in relation to the income of such trust or institution from the a.y.immediately following the financial year in which such application is made."]
["Filing application for re-registration in the case of a trust (registered under section 12A/12AA) which has adopted or undertaken modifications of the objects which do not conform to the conditions of registration","12A(1)(ab)","Within a period of 30 days from the date of such adoption or modifications of the objects ","(applicable from the a.y.2018-19)"]
["Filing application to High Court if Tribunal refuses to state case","256(2)","Within 6 months from date of service of notice of refusal to state case"]
["Filing belated return of income","139(4)","Before the end of the relevant a.y.or before completion of assessment, whichever is earlier."]
["Filing certified copy of partnership deed",184,"Along with return of income of the firm"]
["Filing declaration by trustee(s) for converting 'oral trust' into 'trust declared by a duly executed instrument in writing'","160(1), Explanation 1","Within 3 months from date of declaration of 'oral trust'"]
["Filing memo of cross-objections to Tribunal","253(4)/(5)","Within 30 days of receipt of notice of filing appeal or within extended time"]
["Filing of Annual Information Return","285BA6","On or before 31st August immediately following financial year in which transaction is registered or recorded"]
["Filing of response by eligible assessee by (a) acceptance of variations to Assessing Officer, or (b) filing his objections, if any, to such variation with the Dispute Resolution Panel and the Assessing Officer","144C(2)","Within 30 days of receipt by assessee of draft order"]
["Filing of return by every political party by its chief executive officer","139(4B)","Within time allowed under section 139(1)"]
["Filing of return by every: u/s 10(21),10(22B), 10(23A),10(23B),10(23C)3,10(24),10(46),10(47),10(23D),10(23DA)","139(4C)","Within time allowed under section 139(1)"]
["Filing of return of loss","139(3)","Within the time allowed under section 139(1)"]
["Filing return by every person receiving income in respect of which he is assessable as a representative assessee from property held under trust/legal obligation wholly or partly for charitable or religious purposes, etc., ","139(4A)","Within time allowed under section 139(1)","if total income exceeds maximum amount not chargeable to tax"]
["Filing return by every university, college or other institution referred to in section 35(1)(ii) and 35(1)(iii) which is not required to furnish return of income or loss under any other provisions","139(4D)","Within time allowed under section 139(1)"]
["Filing return of deduction of tax from contributions paid by the trustees of an approved superannuation fund",192,"Within 2 months from end of financial year"]
["Filing revised return","139(5)","Upto the end of the relevant a.y.or before the completion of assessment, whichever is earlier"]
["Filing revision petition to Principal Commissioner/Commissioner (order not to be prejudicial to assessee)","264(3)","Within 1 year from date of communication of order sought to be revised or date of his knowledge in respect thereof or within extended time"]
["Furnishing (by a research association) a statement to accumulate/set apart income for future application by uploading Form No. 10","10(21)","Before the expiry of time allowed for submission of return of income under section 139(1)"]
["Furnishing a report by the Principal Commissioner/Commissioner to the Settlement Commission in the matters covered by the application","245D(3)","Within 90 days from the date of receipt of communication from the Settlement Commission"]
["Furnishing a report for every reporting accounting year by a parent entity or the alternate reporting entity, resident in India, to prescribed authority in respect of the international group of which it is a constituent","286(2)","On or before the due date of submission of return of income under section 139(1) (applicable from the a.y.2017-18)"]
["Furnishing a statement to accumulate/set apart income for future application by uploading Form No. 10","11(2)","Before the expiry of time allowed for submission of return of income under section 139(1)"]
["Furnishing declaration by assessee in respect of 100 per cent export-oriented undertaking for not availing tax holiday undersection 10B","10B(8)","Before due date for furnishing return of income undersection 139(1)"]
["Furnishing declaration by assessee in respect of certain industrial undertakings in North Eastern Region for not availing tax holiday under section 10C","10C(6)","Before due date for furnishing return of income undersection 139(1)"]
["Furnishing declaration by assessee in respect of industrial undertaking in any free trade zone for not availing tax holiday under section 10A","10A(8)","Before due date for furnishing return of income undersection 139(1)"]
["Furnishing information/documents required by revenue authorities","92D","Within a period of 30 days from the date of receipt of a notice issued in this regard, and such period may be extended by a further period not exceeding 30 days"]
["Furnishing objection by assessee to notice of invoking GAAR provisions by Principal Commissioner/Commissioner ","144BA(2)","Within such period (but not exceeding 60 days) as specified in the notice","(applicable from 1-4-2018)"]
["Furnishing of prescribed statement by persons notified by Central Government","206A(2)","Within such time as may be prescribed."]
["Furnishing of prescribed statement in respect of payment of interest to residents without TDS by banking company, co-operative society or public company referred to in proviso to section 194A(3)(i)","206A(1)","On or before 31st July, 31st October, 31st January and 30th June following res-pective quarter of financial year"]
["Furnishing of return under section 285BA in response to notice from prescribed income-tax authority by person who has failed to furnish return within time","285BA(5)6","Within period not exceeding 60 days from date of service of notice."]
["Furnishing of statement by film producers","285B","Within 30 days from end of financial year or within 30 days from date of completion of film, whichever is earlier"]
["Furnishing report of accountant","92E","30th November of relevant assessment year"]
["Furnishing statement in prescribed form to prescribed income-tax authority giving details of income distributed to unit holders, tax paid thereon, etc.","115R(3A)1","On or before 15th September in each year"]
["Furnishing statement to investors of income distributed by a securitisation trust in Form No. 64F","115TCA(4)","June 30 immediately after the end of the financial year"]
["Furnishing statement to PCIT/CIT of income paid or credited by a securitisation trust in Form No. 64E","115TCA(4)","November 30 immediately after the end of the financial year"]
["Getting accounts audited by accountant and furnishing report","44AB","Due date for furnishing the return of income undersection 139(1)"]
["Giving effect to an order [under Section 250/254/260/262/263/264] by AO wholly or partly, otherwise than by making a fresh assessment or reassessment","153(5)","Within a period of 3 months from the end of the month in which order is received by","  -  Principal Chief Commissioner or  -  Chief Commissioner or   -  Principal Commissioner or  -  Commissioner or, -  as the case may be an order under section 263/ 264 is passed by Principal Commissioner or Commissioner"]
["Giving notice of appointment as liquidator to Assessing Officer","178(1)","Within 30 days of appointment"]
["Giving notice of discontinuance of business/profession to Assessing Officer","176(3)","Within 15 days of discontinuance"]
["Handing over of books, etc., to ITO having jurisdiction","132(9A)","60 days from date on which last of authorisations for search was executed"]
["Imposing penalties under Chapter XXI :(a) in a case where appeal is filed to Commissioner (Appeals)/Tribunal",275,"Before the expiry of financial year in which proceedings which give rise to penalty proceedings are completed, or within 6 months from end of month ","in which the order of Commissioner (Appeals)/Tribunal is received by the Principal Chief Commissioner/Principal Commissioner/Chief Commissioner/Commissioner, whichever period expires later."]
["Imposing penalties under Chapter XXI :(b) in a case where relevant assessment or other order is subject- matter of revision under section 263 (or section 264)",275,"However, where order is in appeal before Commissioner (Appeals) who passes appellate order on or after 1-6-2003, order imposing penalty shall be passed before expiry of financial year in which the proceedings, in the course of which action for imposition of penalty has been initiated, are completed, or within one year from the end of the financial year .","in which the order of Commissioner (Appeals)/Tribunal is received by the Principal Chief Commissioner/Principal Commissioner/Chief Commissioner/Commissioner, whichever period expires later."]
["Imposing penalties under Chapter XXI :(c) in any other case",275,"Within 6 months from the end of month in which revision order is passed"]
["Imposing/enhancing/reducing/cancelling penalty or dropping penalty proceedings on the basis of revised assessment after giving effect to appellate/court/revision order","275(1A)","Within 6 months from end of the month in which order of Commissioner (Appeals)/Tribunal/ High Court/Supreme Court is received by the Principal Chief Commissioner/Principal Commissioner/Chief Commissioner/Commissioner or order of revision is passed"," in a case where relevant order is subject matter of appeal to Commissioner (Appeals)/Tribunal/High Court/Supreme Court or revision and an order imposing or enhancing or reducing or cancelling penalty or dropping proceedings for imposition of penalty is passed before the order of the Commissioner (Appeals)/Tribunal/High Court/Supreme Court is received by the Principal Chief Commissioner/Chief Commissioner/Principal Commissioner/Commissioner or order of revision is passed"]
["In case of an office of the Government, where TCS has been paid to the credit of the Central Government without the production of a challan, the Pay and Accounts Officer, etc., ","206C(3A)","Within such time as may be prescribed.","shall deliver or cause to be delivered to the prescribed income-tax authority, or to the person authorised by such authority, a statement in such form, verified in such manner, setting forth such particulars as may be prescribed."]
["In case of an office of the Government, where TDS has been paid to the credit of the Central Government without the production of a challan, the Pay and Accounts Officer, etc., ","200(2A)","Within such time as may be prescribed.","shall deliver or cause to be delivered to the prescribed income-tax authority, or to the person authorised by such authority, a statement in such form, verified in such manner, setting forth such particulars as may be prescribed."]
["Intimation under section 206CB(1), i.e., intimation regarding processing of TCS statement","206CB(effective from 1/6/2015)","Within 1 year from end of financial year in which statement is filed."]
["Intimation under section 200A(1)","200A","Within one year from end of financial year in which statement is filed"]
["Invoking Bank Guarantee by AO if the assessee fails to renew the guarantee or fails to furnish a new Guarantee","281B(7)","15 days before the expiry of the Guarantee."]
["Issuance of certificate of tax deducted at source-Form No. 16 ",203,": By 15th June of the financial year immediately following the financial year in which income was paid and tax deducted.","Form No. 16A: On or before 15th August, 30th November, 30th February of the financial year in respect of quarters ending 30th June, 30th September & 31st December respectively of the financial year. For quarter ending 31st March, on or before 15th June of the financial year immediately following the financial year in which deduction is made"]
["Issuance of certificate of tax deducted at source-Form No. 16B ",203," (Section 194-IA) : Within 15 days from the due date for furnishing challan cum statement in Form No. 26QB ","(i.e. within 30 days from the end of month in which deduction is made)"]
["Issuance of certificate of tax deducted at source-Form No. 16C",203," (Section 194-IB): Within 15 days from the due date for furnishing challan cum statement in Form No. 26QC ","(i.e. within 30 days from the end of month in which deduction is made)"]
["Issuance of TDS Certificate within the prescribed time after the end of the financial year beginning on or after 1-4-2008 by the prescribed income-tax authority or person authorised by such authority.","203AA","31st July following financial year during which taxes were deducted or paid (Form No. 26AS)"]
["Issue of directions under section 144C(5)","144C(12)","Within 9 months from end of month in which draft order is forwarded to eligible assessee"]
["Issuing direction by Approving Penal under section 144BA(6) in respect of the declaration of an agreement as an impermissible avoidance arrangement under Chapter X-A ","144BA(13)","Within 6 months from the end of the month in which the reference under section 144BA(4) was received from the Principal Commissioner/Commissioner","(applicable from 1-4-2018)"]
["Issuing notice under section 148 for assessment/reassessment/recomputation pursuant to any finding or direction in an order passed :",150,"No time limit"]
["Issuing notice under section 148 in cases subjected to scrutiny by way of assessment under section 143(3) or 147 :","149(1)","(I)-Within 4 years from end of relevant assessment year,(II)-Within 6 years from end of relevant assessment year,(III)-Within 16 years from end of relevant assessment year","If the escaped income—(i) is less than Rs. 1,00,000 (ii) is Rs. 1,00,000 or more (iii) is in relation to any asset (including financial interest in any entity) located outside India"]
["Issuing notice under section 148 to person who has been treated as agent of non-resident under section 163","149(3)","Within 6 years from end of relevant assessment year"]
["Joint Commissioner passing order under sub-section (4) of section 115VP","115VP(4)","Within one month from end of month in which application under section 115VP(1) was received"]
["Making a reference to valuation officer to estimate fair market value of property","132(9D)","Within 60 days from the date on which the last of the authorisations for search was executed ","(applicable from April 1, 2017)"]
["Making an order accepting/rejecting application made under first proviso for grant of exemption under sub-clause (iv)/(v)/(vi)/(via)","10(23C)","Within 12 months from end of month in which application was received","On or before 30th September of relevant assessment year"]
["Making application to Assessing Officer for release of asset explaining nature and source of acquisition of asset","132B(1), first proviso","Within 30 days from end of the month in which asset was seized"]
["Making assessment/reassessment, etc., under section 147 -(a) if notice is served before 01-04-2019,(b) if notice is served on or after 01-04-2019","153(2)"," a) Within 9 months from end of the financial year in which notice under section 148 was served.  b) Within 12 months from end of the financial year in which notice under section 148 was served.  ","Note: If reference is made to TPO, the period available for reassessment shall be extended by 12 months."]
["Making claim for refund","239(2)(c)","Within 1 year from last day of relevant assessment year"]
["Making claim for refund of fringe benefit tax","239(2)(d)","Within 1 year from the last day of the relevant assessment year"]
["Notice for scrutiny assessment","115WE(2)2","Before the expiry of 6 months from the end of financial year in which return is furnished"]
["Notice referred to above served after the end of the relevant a.y.commencing on or after 1st April, 1990 shall be deemed to be a notice served in accordance with the provisions of the Act."]
["Notifying liquidator as to amount of tax payable by company","178(2)","Within 3 months from date on which Assessing Officer receives notice of appointment of liquidator"]
["Obtaining a certificate from a chartered accountant in a prescribed form pertaining to computation of alternate minimum tax and adjusted total income in the case of a limited liability partnership","115JC(3)","On or before the due date of submission of return of income under section 139(1)"]
["Obtaining a certificate from a chartered accountant in Form No. 29B pertaining to computation of book profit in the case of a company","115JB(4)","On or before the due date of submission of return of income under section 139(1)"]
["Opting for tonnage tax scheme by amalgamated company","115VY","Within 3 months from the date of the approval of amalgamation"]
["Opting for Tonnage Tax System (TTS)","115VP"]
["Option to opt for concessional tax rate of 25% by certain domestic companies","115BA","On or before due date of furnishing return of income under section 139(1)"]
["Order accepting/rejecting application made under first proviso tosection 35(1) for grant of approval under section 35(1)(ii)/(iii)",35,"Within 12 months from end of month in which such application was received"]
["Order deeming a person to be an assessee in default for failure to deduct whole or any part of tax from a person resident in India","201(3)","Within 7 years from the end of the financial year in which payment is made or credit is given, whether the statement is filed or not."]
["Passing an order by the Assessing Officer granting immunity from passing of penalty, etc., under section 270AA(3)","270AA(4)","Within one month from the end of the month in which application under section 270AA(1) is received (applicable from April 1, 2017)"]
["Passing an order granting or refusing registration of trust","12AA","Within 6 months from the end of the month in which application u/s 12A(1)(aa) is received"]
["Passing assessment order under section 143 or 144 (a)-for a.y. 2017-18 or before, (b)-for a.y. 2018-19 and ©-for a.y. 2019-20","153(1)"," a) Within 21 months from end of the a.y. b) Within 18 months from end of the a.y.c) Within 12 months from end of the a.y.","(in which income was first assessable. )"]
["Passing assessment order under section 153A (a)-(if search conducted in the financial year 2017-18 or before)","153B"," a)  Within a period of 21 months from end of the financial year in which the last of the authorizations for search/requisition under section 132/132A was executed.","This period cannot be less than 9 months from the end of the financial year in which books of account, etc., are handed over under section 153C to the concerned Assessing Officer."]
["Passing assessment order under section 153A (b)-(if search conducted in the financial year 2018-19)","153B"," b)  Within a period of 18 months from end of the financial year in which the last of the authorizations for search/requisition under section 132/132A was executed.","This period cannot be less than 12 months from the end of the financial year in which books of account, etc., are handed over under section 153C to the concerned Assessing Officer."]
["Passing assessment order under section 153A (c)-(if search conducted in the financial year 2019-20 or onwards)","153B"," c)  Within a period of 12 months from end of the financial year in which the last of the authorizations for search/requisition under section 132/132A was executed.","This period cannot be less than 12 months from the end of the financial year in which books of account, etc., are handed over under section 153C to the concerned Assessing Officer."]
["Passing assessment/reassessment/recomputation order undersection 92CD(3) in respect of modified return","92CD(5)(a)","Within 1 year from the end of the financial year in which modified return is furnished"]
["Passing of assessment order under section 144C(3)","144C(4)","Within one month from end of month in which acceptance is received or period of filing objections undersection 144C(2) expires"]
["Passing of assessment order where a proceeding before the Settlement Commission abates under section 245HA","153B","One year after the exclusion of the period under 245HA(4) and where such period of limitation is less than one year, it shall be deemed to have been extended to one year"]
["Passing of order by the Settlement Commission to amend an order passed by it in order to rectify any mistake apparent from records.","245D(6B)","a) Within 6 months from end of the month in which order was passed; orb) Within 6 months from end of the month in which an application for rectification has been made by the Principal Commissioner or the Commissioner or the applicant, as the case may be.","No application for rectification shall be made by the Principal Commissioner or the Commissioner or the applicant after the expiry of 6 months from the end of the month in which an order is passed by the Settlement Commission"]
["Passing of order u/s 92CA(3) by Transfer Pricing Officer","92CA(3A)","At least sixty days before the period of limitation referred to in section 153 or section 153B, as the case may be, for making the order of assessment or reassessment or recomputation, or fresh assessment, expires.","If time available with TPO for making an order is less than sixty days, after excluding the time -  for which assessment proceedings are stayed or  -  taken for receipt of information from foreign jurisdiction,then such remaining period shall be extended to 60 days. [Inserted by the Finance Act, 2016 w.e.f 1-6-2016]"]
["Passing order by Principal CIT/CIT accepting/rejecting assessee's application (in full or part) to grant immunity from penalty","273AA(3A)","Within 12 months from the end of the month in which such application is received by Principal CIT/CIT (such order can be passed on or before May 31, 2017 in case of application pending as on June 1, 2016)"]
["Passing order by the prescribed authority in Form 3CH","35(2AA)","Within 2 months from receipt of application"]
["Passing order imposing penalty under section 158BFA(2)","158BFA(3)4","In a case where the assessment is the subject-matter of an appeal to the Commissioner (Appeals) under section 246or section 246A or an appeal to the Appellate Tribunal "]
["Passing order of settlement","245D(4A)","Within 18 months from the end of the month in which the application was made, if application is made on or after 1-6-2010"]
["Passing order on revision application made by assessee on or after 1-10-1998","264(6)","Within 1 year from the end of the financial year in which application is made"]
["Passing order under section 273A(4) accepting/rejecting assessee's application (in full or part) to reduce or waive penalty","273A(4A)","Within 12 months from the end of the month in which such application is received by Principal CIT/CIT (such order can be passed on or before May 31, 2017 in case of application pending as on June 1, 2016)"]
["Passing order under section 158BC","158BE(1)4","Within 1 year from the end of the month in which the last of the authorisations for search u/s 132 or for requisition u/s 132A was executed where the search or requisition took place before 1-1-1997. In a case where the search or requisition takes place on or after 1-1-1997 the period allowed is 2 years from the end of the relevant month."]
["Passing order, assessing income and determining tax payable thereon under section 172(4).","172(4A)","Within 9 months from end of financial year in which return under section 172(3) is furnished (by 31-12-2008 where return is furnished before 1-4-2007)"]
["Payer to apply to Assessing Officer for allotment of Tax Deduction and Collection Account Number","203A","Within one month from the end of the month in which tax was deducted or collected, as the case may be"]
["Paying tax deducted at source under sections 192 to 196D","200(1)","Within time limit as prescribed under rule 30"]
["Payment of advance tax in specified installments(b) In case of eligible assessee as referred to in Section 44AD and section 44ADA: Up to 100 per cent",null,"On or before 15th March","Note: Any advance tax paid on or before 31st day of March shall also be treated as paid during the same financial year."]
["Payment of advance tax in specified installments:(a) In case of all the assessees (other than the eligible assessees as referred to in section 44AD): (i) Up to 15 per cent","211(1)","On or before 15th June"]
["Payment of advance tax in specified installments:(a) In case of all the assessees (other than the eligible assessees as referred to in section 44AD): (ii) Up to 45 per cent","211(1)","On or before 15th September"]
["Payment of advance tax in specified installments:(a) In case of all the assessees (other than the eligible assessees as referred to in section 44AD): (iii) Up to 75 per cent","211(1)","On or before 15th December"]
["Payment of advance tax in specified installments:(a) In case of all the assessees (other than the eligible assessees as referred to in section 44AD): (iv) Up to 100 per cent","211(1)","On or before 15th March"]
["Payment of amount other than advance tax in response to notice under section 156","220(1)","Within 30 days of service of demand notice or within date extended on request or within shorter period, specified in revenue's interest"]
["Payment of tax collected from the respective buyers of specified goods under section 206C(1) to the credit of Central Government or as the Board directs","206C(3)","Within time limit as prescribed in rule"]
["Payment of tax on accreted income","115TD(5)","Within 14 days from the date of merger or the date on which the order cancelling the registration is received or the date on which the order rejecting application for fresh registration is received, etc. ","(applicable from June 1, 2016)"]
["Payment of the appropriate part or whole amount of advance tax as demanded under section 210(3) and (4) after the due dates of instalment","211(2)","On or before each date specified in section 211(1) falling after date of service of demand notice"]
["Period for which order passed under section 132(3) to remain in force","132(8A)","60 days from date of order"]
["Person collecting tax under section 206C(1) from respective buyers to give them a certificate in Form 27D about the amount and rate of tax collected, etc.","206C(5)","On or before 30th July, 30th October, 30th January of the financial year in respect of the quarter ending 30th June, 30th September and 31st December of the financial year. For quarter ending 31st March, on or before 30th May of the financial year immediately following the financial year in which collection is made"]
["Person responsible for crediting or making payment of the income on behalf of an investment fund and the investment fund shall furnish, to the person who is liable to tax in respect of such income and to the prescribed income-tax authority, ","115UB(7)","November 30 immediately after the end of the financial year","a statement in the prescribed form and verified in such manner, giving details of the nature of the income paid or credited during the previous year and such other relevant details, as may be prescribed."]
["Person responsible for making payment of income distributed by securitisation trust to furnish to prescribed income-tax authority, ","115TA(3)1","On or before 15th September in each year","(statement in prescribed form and verified in prescribed manner giving details of amount of income distributed to investors during the previous year, the tax paid thereon and other relevant prescribed details)"]
["Person responsible for making payment of income on behalf of venture capital company/fund and venture capital company/fund to furnish to person receiving such income and to prescribed income-tax authority, ","115U(2)","30th November of financial year following previous year during which such income is paid or credited","statement in prescribed form and verified in prescribed manner, giving details of nature of income paid or cerdited during the previous year and such other relevant details as may be prescribed"]
["Person responsible for paying/ crediting any sum to contractor during course of business of plying, hiring or leasing goods carriages to furnish prescribed particulars to prescribed income-tax authority","194C(7)","Within such time as may be prescribed"]
["Preparation and delivery of statement in prescribed form containing prescribed particulars by non-resident having liaison office in India set up in accordance with guidelines issued by RBI under FEMA, 1999",285,"Within 60 days from end of the financial year"]
["Preparation and filing of prescribed statements of tax collected for periods ending on June 30, September 30, December 31 and March 31","206C(3)(proviso)","On or before 15th July, 15th October, 15th January in res-pect of first three quarters of the financial year. In respect of quarter ending 31st March, on or before 15th May of the financial year immediately following the financial year in which collection is made (Form No. 27EQ)"]
["Preparation and filing of prescribed statements of tax deducted for periods ending on June 30, September 30, December 31 and March 31","200(3)","On or before 31st July, 31st October, 31st January of the financial year in respect of quarter ending 30th June, 30th September and 31st December respectively and in respect of quarter ending 31st March, on or before 31st May of the financial year immediately following the financial year in which deduction is made","Within thirty days from end of month in which deduction is made under section 194-IA or 194-IB"]
["Prescribed income-tax authority or person authorised by such authority to prepare and deliver to buyer/licensee/lessee, a statement in the prescribed form specifying amount of tax collected or paid after the end of each financial year beginning on or after 1-4-2008","206C(5) (2nd proviso)","31st July following the financial year during which taxes were collected or paid (Form No. 26AS)"]
["Producing information/document to the prescribed authority for the purpose of determining accuracy of report furnished by any reporting entity","286(6)","Within 30 days of receipt of notice (prescribed authority on an application made by reporting entity may extend the period of 30 days by further period not exceeding 30 days)","(applicable from the a.y.2017-18)"]
["Pronouncement of advance ruling by authority","245R(6)","Within 6 months of receipt of application"]
["Provisional attachment of assets of assessee","281B(2)","Attachment shall cease to have effect after expiry of six months ","(extendable upto 2 years or 60 days after date of order of assessment or reassessment, whichever is later) from date of order"]
["Provisional attachment of property for protecting interest of revenue","132(9B)","Within 60 days from the date on which the last of the authorisations for search was executed ","(applicable from April 1, 2017)"]
["Reassessment where assessment has been made under section 143(3) or 147",147,"Within 4 years from end of relevant a.y.","[unless escapement of income is because of assessee's failure to file return under section 139 or in pur-suance of notice under section 142(1) or 148 or to disclose fully and truly all material facts or unless escapement of income is in relation to any asset located outside India]"]
["Receiving or bringing into India in convertible foreign exchange, income by way of royalty on patents, earned outside India","80RRB","Within 6 months from end of previous year or such extended period as the Competent Authority may allow in this behalf"]
["Receiving or bringing into India in convertible foreign exchange, income by way of royalty or copyright fees, earned outside India","80QQB","Within 6 months from end of previous year or such extended period as the Competent Authority may allow in this behalf"]
["Recomputing deemed capital gains under section 47A","155(7B)","Within 4 years from end of previous year in which capital asset is converted into stock-in-trade or in which parent company/holding company ceases to have 100 per cent shareholding in subsidiary company"]
["Recomputing distributable income and additional tax liability undersection 104","155(7)","Within 4 years from end of financial year in which final order was passed"]
["Recomputing income to withdraw the benefit, exemption or relief claimed under section 115JG(1) in case of failure to comply with the conditions of RBI scheme or notification of the Government (applicable from the a.y.2013-14)","115JG(3)(iii)","Within 4 years from the end of the previous year in which failure to comply with condition takes place"]
["Recomputing total income for succeeding year(s) in respect of loss or depreciation recomputed under section 147","155(4)","Within 4 years from end of financial year in which order under section 147 is passed"]
["Recomputing total income where weighted deduction in respect of expenditure on scientific research under section 35(2B) is deemed to have been wrongly allowed","155(5B)","Within 4 years from end of previous year in which period allowed for completion of scientific research programme has expired"]
["Rectification of apparent mistake by Tribunal","254(2)","Within 6 months from the end of the month in which the order was passed","[Inserted by the Finance Act, 2016 w.e.f. 1-6-2016]"]
["Rectifying any mistake apparent from record by income-tax authority referred to in section 116 ",154,"Within 4 years from end of financial year in which order sought to be amended is passed, or within 6 months from the end of the month in which the application is received by the income-tax authority, whichever is earlier"]
["Rectifying defect in return filed","206C(5D)","Within 15 days from the date of intimation of the defect by Assessing Officer or extended time"]
["Rectifying defect in return filed under section 206(2)","206(4)","Within 15 days from the date of intimation of the defect by Assessing Officer or extended time"]
["Rectifying defect in return filed under section 285BA as required by prescribed income-tax authority","285BA(4)6","Within 1 month (or such extended time as may be allowed on application) from date of intimation of defect"]
["Rectifying defect in return of income","139(9)","Within 15 days from date of intimation by Assessing Officer or extended time"]
["Rejecting/allowing the application for settlement","245D(1)","Within 7 days, notice shall be issued to the applicant to justify admission of his application; within 14 days from the receipt of application, the order pertaining to rejecting/allowing the application shall be made"]
["Release of assets seized after recovery of existing liability","132B(1)","Within 120 days from date on which last of the authorisations/requisitions under section 132/132A was executed"]
["Renewal of tonnage tax scheme","115VR","Within one year from the end of the previous year in which the option ceases to have effect"]
["Reopening of completed proceedings by Settlement Commission if an application is made before 1-6-2007","245E, proviso","Reopening of proceeding is not possible where period between end of a.y.to which proceeding relates and the date of application for settlement undersection 245C exceeds 9 years"]
["Retaining books of account or other documents seized undersection 132(1) or 132(1A) ","132(8)","Not more than 180 days [30 days from the date of assessment order under section 153A or section 158BC(c)]","(by authorised officer without approval of Chief Commissioner/Commissioner/Director General or Director/Principal Chief Commissioner/Principal Director General/Principal Commissioner/Principal Director)"]
["Retention by income-tax authority of impounded books of account, documents without approval of Chief Commissioner/Director General/Principal Chief Commissioner/Principal Director General","133A(3)","Not more than 15 days (exclusive of holidays)"]
["Retention of impounded books or documents by Assessing Officer/Assistant Director without obtaining approval of Chief Commissioner/Director General/Commissioner/Director/Principal Chief Commissioner/Principal Director General/Principal Commissioner/Principal Director","131(3)","Not more than 15 days (exclusive of holidays)"]
["Return of full amount paid or payable to non-resident owner or charterer of ship towards passenger fares, freight, etc., to be furnished by master of ship to Assessing Officer","172(3)","Before departure of ship from any port in India, or within 30 days thereafter if permitted by Assessing Officer"]
["Revising orders prejudicial to revenue by Principal Commissioner/Commissioner","263(2)","Within 2 years from end of financial year in which order sought to be revised was passed"]
["Revision by Principal Commissioner/Commissioner of orders passed pursuant to any finding or direction by Tribunal, National Tax Tribunal, High Court or Supreme Court","263(3)","No time limit"]
["Revision of orders by Principal Commissioner/Commissioner on his own motion (not prejudicial to assessee)","264(2)","Within 1 year of order sought to be revised"]
["Section 285A provides for reporting by an Indian concern if  conditions are satisfied:","285A","Within such time as may be prescribed.","In this case, the Indian entity shall furnish information relating to the off-shore transaction having the effect of directly or indirectly modifying its ownership structure or control, to the prescribed income-tax authority in such manner, as may be prescribed."]
["Section 9A provides that fund management activity carried out by an eligible offshore investment fund through an eligible fund manager acting on behalf of such fund shall not constitute business connection in India (subject to certain conditions).","9A(5)","Within 90 days from the end of the financial year","The provision requires that eligible investment fund shall furnish a statement, in respect of its activities in a financial year, in the prescribed form containing information relating to fulfilment of specified conditions and such other information or documents as may be prescribed."]
["Sending intimation u/s 115WE(1)","115WE(1)2","Before expiry of 1 year from end of financial year in which return is made"]
["Sending intimation under section 143(1)","143(1)","Before expiry of 1 year from end of financial year in which return is made"]
["Sending objection in response to intimation for adjustments undersection 143(1)(a)","143(1)(a)","Within 30 days of issue of such intimation ","(Applicable w.e.f. a.y.2017-18)"]
["Sending report by the Valuation Officer to the Assessing Officer","142A(6)","Within 6 months from the end of the month in which a reference is made by the Assessing Officer under section 142A(1)"]
["Serving notice in case of understatement of income or under payment of tax for hearing for regular assessment/limited scrutiny assessment","143(2)(ii)","Before expiry of 6 months from end of financial year in which return is furnished"]
["Submission of chartered accountant's certificate in respect of zero coupon bonds specifying the amount invested in each year.","2(48)","Within 2 months from the end of each financial year."]
["Submission of claim by owner or charterer of ship that assessment be made and tax payable by him be determined in accordance with other provisions of the Act","172(7)","Before expiry of a.y.relevant to previous year in which ship has departed from Indian port"]
["Submission of modified return in accordance with and limited to advance pricing agreement","92CD(1)","Within 3 months from the end of the month in which advance price agreement was entered"]
["Submission of report by the Principal Commissioner/Commissioner to Settlement Commission","245D(2B)","Within 30 days from the date of communication from the Settlement Commission"]
["Submitting copy of audited accounts in Form No. 3CLA to the Secretary, Department of Scientific and Industrial Research","35(2AB)","On or before due date of submission of return of income"]
["Submitting copy of audited statement of accounts for approved programmes","35(2AA)","Within 6 months of completion"]
["Submitting report by Valuation Officer to determine fair value of property provisionally attached by AO.","281B(4)","Within a period of 30 days from the date of receipt of such reference","[Inserted by the Finance Act, 2016 w.e.f. 1-6-2016]"]
["Transfer of all assets in case of dissolution of a charitable trust to another charitable trust to avoid tax on accreted income","115TD(1)","Within 12 months from the end of the month in which dissolution takes place (applicable from June 1, 2016)"]
["Under accepting/rejecting the application of assessee for waiver of interest payable under section 220(2)","220(2A)","Within 12 months from the end of the month in which the application is received [Applicable from 01-06-2016]"]
["Where a person has not made a return of income before the end of the relevant assessment year, ","142(1)(i)","After the end of relevant assessment year","the Assessing Officer may serve a notice requiring him to furnish return of income."]
["With drawing development rebate under section 33 if asset is sold within 8 years or reserve is misutilized","155(5)","Within 4 years from end of previous year in which sale took place or reserve is so misutilized"]
["Withdrawing application for advance ruling","245Q(3)","Within 30 days from date of application"]
["Withdrawing deduction claimed and granted to the assessee undersection 35ABA, if subsequently there is a failure to comply with the provisions specified in said section","35ABA(3)","Within 4 years from the end of the previous year in which the failure to comply with the conditions referred to in section 35ABA takes place"]
["Withdrawing development allowance under section 33A if within 8 years land is sold or reserve is misutilised","155(5A)","Within 4 years from end of previous year in which sale took place or reserve is so misutilised"]
["Withdrawing investment allowance allowed under section 32A if—(a) asset is sold/transferred within 8 years from end of previous year in which it was acquired","155(4A)","Within 4 years from end of previous year in which sale/transfer took place"]
["Withdrawing investment allowance allowed under section 32A if—(b) investment allowance reserve is not utilised for acquiring new asset within 10 years of end of previous year in which asset was acquired","155(4A)","Within 4 years from end of said 10 years"]
["Withdrawing investment allowance allowed under section 32A if—(c) reserve is misutilised before expiry of 10 years of end of previous year in which asset was acquired","155(4A)","Within 4 years from end of previous year in which amount is so misutilised"]
[{"$f":"Limitation_1920!$B$19","v":"Filing application for getting zero coupon bonds notified."},{"$f":"INDEX($B$341:$B$590,MATCH($A$570,Periods_limitation_1920,0))","v":"2(48)"},{"$f":"INDEX($C$341:$C$590,MATCH($A$570,Periods_limitation_1920,0))","v":"3 months before the date of issue of bonds "},{"$f":"INDEX($D$341:$D$590,MATCH($A$570,Periods_limitation_1920,0))","v":"(but not earlier than 24 months immediately before the first day of the financial year in which bonds are to be issued)"}]
["Securities Transaction Tax [Finance (No. 2) Act, 2004]"]
["Filing of return by recognised stock exchange or mutual fund",101,"On or before June 30 after the end of financial year"]
["Making assessment",102,"Within 2 years from the end of relevant financial year"]
["Rectification of mistake",103,"Within one year from the end of the financial year in which the order sought to be amended was passed"]
["Filing appeal to Commissioner (Appeals)",110,"Within 30 days from the date of receipt of order of the AO"]
["Filing appeal to Tribunal",111,"Within 60 days from the date on which the order sought to be appealed is communicated."]
["Filing of paper book","Rule 18 of Appellate Tribunal Rules","At least a day before the date of hearing of the appeal along with the proof of service of a copy of the same on the other side at least a week before"]
["Execution of certificate drawn up","Schedule II Part I, Rule 3","Not before 15 days after date of service of notice under rule 2"]
["Filing of application by officer holding the sale relating to recovery from defaulting purchasers","Schedule II Part I, Rule 14","Within 15 days from date of resale"]
["Attachment of growing crop which does not admit of being stored","Schedule II Part II, Rule 25(5)","Not less than 20 days before it is likely to be fit to be cut or gathered"]
["Sale of movable property (other than property, subject to speedy and natural decay and property in relation to which expense of keeping it in custody is likely to exceed its value)","Schedule II Part II, Rule 40","Not before 15 days from date on which copy of sale proclamation was affixed in TRO's office"]
["Sale of immovable property without written consent of defaulter","Schedule II Part III, Rule 55","Not until expiry of 30 days from date on which proclamation of sale has been affixed on the property or in the office of the TRO, whichever is later"]
["Payment of full amount of purchase money on sale of immovable property","Schedule II Part III, Rule 57","Within 15 days from date of sale"]
["Application to set aside sale of immovable property on deposit of specified sum","Schedule II Part III, Rule 60","Within 30 days from date of sale"]
["Application to set aside sale of immovable property on ground of non-service of notice or irregularity","Schedule II Part III, Rule 61","Within 30 days from date of sale"]
["Application for setting aside sale on ground that defaulter had no saleable interest","Schedule II Part III, Rule 62","Within 30 days from date of sale"]
["Sale of immovable property","Schedule II Part III, Rule 68B","Within 4 years from end of financial year in which order giving rise to demand, etc., has become conclusive."]
["Appeal by employer against order of Principal Chief Commissioner/ Principal Commissioner/Chief Commissioner or Commissioner refusing to recognise or withdrawing recognition from a provident fund","Schedule IV Part A, Rule 13","Within 60 days of such order"]
["Appeal by employer against order of Principal Chief Commissioner/ Principal Commissioner/Chief Commissioner or Commissioner refusing to approve or withdrawing approval granted to a superannuation fund","Schedule IV Part B, Rule 8","Within 60 days of such order"]
["Appeal by employer against order of Principal Chief Commissioner/ Principal Commissioner/Chief Commissioner or Commissioner refusing to approve or withdrawing approval granted to a gratuity fund","Schedule IV Part C, Rule 8","Within 60 days of such order"]
[{"$f":"Limitation_1920!$B$27","v":"Sale of immovable property without written consent of defaulter"},{"$f":"INDEX($B$572:$B$590,MATCH($A$591,Transaction_Tax,0))","v":"Schedule II Part III, Rule 55"},{"$f":"INDEX($C$572:$C$590,MATCH($A$591,Transaction_Tax,0))","v":"Not until expiry of 30 days from date on which proclamation of sale has been affixed on the property or in the office of the TRO, whichever is later"}]
["Various Threshold Limits under the Income Tax Act"]
["[AY 2019-20]"]
["Basic Exemption","Threshold Limits","Rmark"]
["Maximum amount of income which is not chargeable to Income-tax in case of Individual, HUF/ AOP/ BOI/ Artificial Juridical Person","Rs. 2,50,000"]
["Maximum amount of income which is not chargeable to Income-tax in the hands of a resident senior citizen (who is at least 60 Years of age at any time during the previous year but less than 80 Years of age on the last day of the previous year)","Rs. 3,00,000"]
["Maximum amount of income which is not chargeable to Income-tax in the hands of a resident super senior citizen","Rs. 5,00,000","(who is at least 80 Years of age at any time during the previous year)"]
["Surcharge shall be charged at the rate of 10% of income-tax if net income is above Rs. 50 Lakh but it does not exceed Rs. 1 crore in case of Individual, HUF, AOP, BOI, Artificial judicial person (Subject to Marginal relief)","Rs. 50 lakh"]
["Surcharge shall be charged at the rate of 15% of income-tax if net income exceeds Rs. 1 Crore in case of Individual, HUF, AOP, BOI, Artificial judicial person (Subject to Marginal relief)","Rs. 1 Crore"]
["Surcharge shall be charged at the rate of 12% of income-tax if net income exceeds Rs. 1 Crore in case of Firms, Co-operative Societies, Local Authorities (Subject to Marginal Relief)","Rs. 1 Crore"]
["Surcharge shall be charged at the rate of 7% of income-tax if net income exceeds Rs. 1 Crore and at the rate of 12% if net income exceeds Rs. 10 Crores in case of domestic company (Subject to Marginal relief)","Rs. 1 Crore / Rs. 10 Crore"]
["Surcharge shall be charged at the rate of 2% of income-tax if net income exceeds Rs. 1 Crore and at the rate of 5% if net income exceeds Rs. 10 Crores in case of foreign company (Subject to Marginal relief)","Rs. 1 Crore / Rs. 10 Crore"]
["Tax rate of 25% in case of a domestic company where its total turnover or the gross receipt in the previous year 2016-17 does not exceed Rs. 250 crore (Subject to Marginal Relief)","Rs. 250 Crore"]
[{"$f":"Limitation_1920!$B$35","v":"Surcharge shall be charged at the rate of 10% of income-tax if net income is above Rs. 50 Lakh but it does not exceed Rs. 1 crore in case of Individual, HUF, AOP, BOI, Artificial judicial person (Subject to Marginal relief)"},{"$f":"INDEX($B$595:$B$603,MATCH($A$604,Basic_exemption_1920,0))","v":"Rs. 50 lakh"}]
["Under the head Salaries"]
["Particulars","Section","Threshold Limits (for exemptions and others)"]
["Entertainment Allowance (Exempt in case of Government employee only)","16(ii)","Least of the following is exempt from tax: a) Rs 5,000,b) 1/5th of salary (excluding any allowance, benefit or perquisite),c) Actual entertainment allowance received"]
["Encashment of unutilized earned leave at the time of retirement by an employee (other than Government employee)(Subject to certain conditions)","10(10AA)","Least of the following shall be exempt from tax: a) Amount actually received,b) Unutilized earned leave** X Average monthly salary,c) 10 months Average Salary**,d) Rs. 3,00,000","  ->note (*While computing unutilized earned leave, earned leave entitlements cannot exceed 30 days for each year of service rendered to the current employer **Average salary = Average Salary*** of last 10 months immediately preceding the retirement ***Salary = Basic Pay + Dearness Allowance (to the extent it forms part of retirement benefits)+ turnover based commission)"]
["Retrenchment Compensation received by a workman under the Industrial Dispute Act, 1947 (Subject to certain conditions).","10(10B)","Least of the following shall be exempt from tax: a) an amount calculated as per 10(10B)of the Industrial Disputes Act, 1947; b) Rs. 5,00,000; or c) Amount actually received."]
["Death -cum-Retirement Gratuity received by other employees who are covered under Gratuity Act, 1972 (other than Government employee) (Subject to certain conditions).","10(10)","Least of following amount is exempt from tax:(1. (*15/26) X Last drawn salary** X completed year of service or part thereof in excess of 6 months.2. Rs. 20,00,000 ,3. Gratuity actually received."," [*7 days in case of employee of seasonal establishment.** Salary = Last drawn salary including DA but excluding any bonus, commission, HRA, overtime and any other allowance, benefits or perquisite]"]
["Death -cum-Retirement Gratuity received by other employees who are not covered under Gratuity Act, 1972 (other than Government employee)(Subject to certain conditions).","10(10)","Least of following amount is exempt from tax:1. 1/2 X Average Salary* X Completed years of service,2. Rs. 10,00,000,3. Gratuity actually received."," [*Average salary = Average Salary of last 10 months immediately preceding the month of retirement,**Salary = Basic Pay + Dearness Allowance (to the extent it forms part of retirement benefits)+ turnover based commission]"]
["Amount received on Voluntary Retirement or Voluntary Separation (Subject to certain conditions","10(10C)","Least of the following is exempt from tax:1) Actual amount received as per the guidelines i.e. least of the following (a)  3 months salary for each completed year of services, (b)  Salary at the time of retirement X No. of months of services left for retirement; or 2) Rs. 5,00,000"]
["Children Education Allowance","10(14) read with Rule 2BB","Up to Rs. 100 per month per child up to a maximum of 2 children."]
["Hostel Expenditure Allowance","10(14) read with Rule 2BB","Up to Rs. 300 per month per child up to a maximum of 2 children."]
["Transport Allowance granted to an employee to meet expenditure on commuting between place of residence and place of duty","10(14) read with Rule 2BB","Up to Rs. 3,200 per month for blind and handicapped employees"]
["Transport Allowance to an employee working in any transport business to meet his personal expenditure during his duty ","Sec. 10(14)read with Rule 2BB","Amount of exemption shall be lower of following: (see remark)","a) 70% of such allowance; or b) Rs. 10,000 per month.","performed in the course of running of such transport from one place to another place provided employee is not in receipt of daily allowance."]
["Allowances to Retired Chairman/Members of UPSC (Subject to certain conditions)","10(45)","Up to Rs.14,000 per month","( for defraying the service of an orderly and for meeting expenses incurred to wards secretarial assistance an contract basis.)"]
["Special compensatory Allowance (Hilly Areas) (Subject to certain conditions and locations)","Sec. 10(14)read with Rule 2BB","Amount exempt from tax varies from Rs. 300 to Rs. 7,000 per month."]
["Border area, Remote Locality or Disturbed Area or Difficult Area Allowance (Subject to certain conditions and locations)","Sec. 10(14)read with Rule 2BB","Amount exempt from tax varies from Rs. 200 to Rs. 1,300 per month."]
["Tribal area allowance in (a) Madhya Pradesh (b) Tamil Nadu (c) Uttar Pradesh (d) Karnataka (e) Tripura (f) Assam (g) West Bengal (h) Bihar (i) Orissa","Sec. 10(14)read with Rule 2BB","Up to Rs. 200 per month"]
["Compensatory Field Area Allowance. If this exemption is taken, employee cannot claim any exemption in respect of border area allowance (Subject to certain conditions and locations)","Sec. 10(14)read with Rule 2BB","Up to Rs. 2,600 per month"]
["Compensatory Modified Area Allowance. If this exemption is taken, employee cannot claim any exemption in respect of border area allowance (Subject to certain conditions and locations)","Sec. 10(14)read with Rule 2BB","Up to Rs. 1,000 per month"]
["Counter Insurgency Allowance granted to members of Armed Forces operating in areas away from their permanent locations. If this exemption is taken, employee cannot claim any exemption in respect of border area allowance (","Sec. 10(14)read with Rule 2BB","Up to Rs. 3,900 per month","Subject to certain conditions and locations)"]
["Underground Allowance to employees working in uncongenial, unnatural climate in underground mines (Subject to certain conditions)","Sec. 10(14)read with Rule 2BB","Up to Rs. 800 per month"]
["High Altitude Allowance granted to armed forces operating in high altitude areas (Subject to certain conditions and locations)","Sec. 10(14)read with Rule 2BB","a) Up to Rs. 1,060 per month (for altitude of 9,000 to 15,000 feet),b) Up to Rs. 1,600 per month (for altitude above 15,000 feet)"]
["Highly active field area allowance granted to members of armed forces (Subject to certain conditions and locations)","Sec. 10(14)read with Rule 2BB","Up to Rs. 4,200 per month"]
["Island Duty Allowance granted to members of armed forces in Andaman and Nicobar and Lakshadweep group of Island (Subject to certain conditions and locations)","Sec. 10(14)read with Rule 2BB","Up to Rs. 3,250 per month"]
["Standard Deduction to salaried taxpayers","16(ia)","Up to Rs. 40,000"]
["Tax on contribution to an approved superannuation fund by the employer in respect of the employee","17(2)(vii)","To the extent it exceeds Rs.1,50,000 per year ","(not taxable if employer's contribution is Rs. 1 lakh or less per year)"]
["Expense incurred by employer on providing educational facility to the children of the employee shall be exempt in the hands of an employee","Rule 3","Up to Rs.1,000 per month per child"]
["Interest on loan received from employer at concessional rate of interest couldn’t be taxed as perquisite in the hands of the employee","Rule 3","If aggregate amount of such loan during the relevant previous year does not exceed Rs.20,000"]
["Free meal provided to employees during office hours by the employer couldn’t be taxed as perquisite in the hands of the employees","Rule 3","If cost of such meal does not exceed Rs.50 per meal"]
["Value of any gift received by the employee or by member of his household from employer is exempt in the hands of the employee","Rule 3","Up to the extent of Rs.5,000 if received in kind"]
[{"$f":"Limitation_1920!$B$40","v":"Death -cum-Retirement Gratuity received by other employees who are not covered under Gratuity Act, 1972 (other than Government employee)(Subject to certain conditions)."},{"$f":"INDEX($B$607:$B$633,MATCH($A$634,Threshold_limit_salaries_1920,0))","v":"10(10)"},{"$f":"INDEX($C$607:$C$633,MATCH($A$634,Threshold_limit_salaries_1920,0))","v":"Least of following amount is exempt from tax:1. 1/2 X Average Salary* X Completed years of service,2. Rs. 10,00,000,3. Gratuity actually received."},{"$f":"INDEX($D$607:$D$633,MATCH($A$634,Threshold_limit_salaries_1920,0))","v":" [*Average salary = Average Salary of last 10 months immediately preceding the month of retirement,**Salary = Basic Pay + Dearness Allowance (to the extent it forms part of retirement benefits)+ turnover based commission]"}]
["Under the head Income from House Properties"]
["Standard deductions","24(a)","30% of annual value"]
["Interest incurred on borrowed capital for construction/ acquisition of self-occupied house property (Subject to certain conditions)","24(b)","Up to Rs. 2,00,000"]
["Interest incurred on borrowed capital for re-construction, repair or renewal of self-occupied house property (Subject to certain conditions)","24(b)","Up to Rs. 30,000"]
[{"$f":"Limitation_1920!$B$51","v":"Interest incurred on borrowed capital for re-construction, repair or renewal of self-occupied house property (Subject to certain conditions)"},{"$f":"INDEX($B$636:$B$638,MATCH($A$639,Limitation_House_property_1920,0))","v":"24(b)"},{"$f":"INDEX($C$636:$C$638,MATCH($A$639,Limitation_House_property_1920,0))","v":"Up to Rs. 30,000"}]
["Under the head Profits and Gains of Business or Profession"]
["Deduction under section 32AC is available if actual cost of new plant and machinery acquired and installed by a manufacturing company  ","32AC","15% of actual cost of new asset acquired and installed (if it exceeds Rs. 25 Crores/100 Crores, as the case may be)","after 31-03-2013 but before 01-04-2015 exceeds Rs. 25/100 Crores, as the case may be  (Subject to certain conditions)."]
["The agricultural extension project shall be considered for approval under section 35CCC if expenditure  expected to be incurred on such project exceeds the threshold limit ","Rule 6AADread with section 35CCC","Rs. 25,00,000","(not being expenditure in the nature of cost of any land or building) (Subject to certain conditions)"]
["If value adopted for stamp duty exceeds the consideration received on transfer of an immovable property, the stamp duty value shall be deemed to be the full value of consideration.","43CA","However, if stamp duty value does not exceed 105% of the consideration received, the consideration so received shall be deemed to be the full value of consideration"]
["Compulsory maintenance of prescribed books of account - Specified Profession (Subject to certain conditions and circumstances)","44AA","Persons carrying on specified profession"]
["Compulsory maintenance of books of account - Other business or profession (Subject to certain conditions and circumstances)","44AA"," 1)  If the total sales, turnover or gross receipts exceeds Rs 10,00,000 in any one of the three years immediately preceding the previous year; or 2)  If the income from business or profession exceeds Rs 1,20,000 in any one of the three years immediately preceding the previous year.","Note: Individuals or HUFs shall be required to maintain books of account only when either their gross turnover/gross receipts exceed Rs 2,50,0000 or their income from business or profession exceed Rs 2,50,000."]
["Compulsory Audit of books of accounts (Subject to certain conditions and circumstances)","44AB","1) If total sales, turnover or gross receipts exceeds Rs. 1 Crore in any previous year, in case of business; or 2) If gross receipts exceeds Rs. 50 Lakhs in any previous year, in case of profession.","Note: Provided that this section is not applicable to the person, who opts for presumptive taxation Scheme under Section 44AD and his total sales or turnover does not exceed Rs 2 crores."]
["Limit on payments in cash for expenses/ liability (Subject to certain conditions and exceptions)","40A(3)","1) Rs. 10,000 (total payment to a person in a day),2) Rs. 35,000 (total payment to a person in a day) for payments made for plying, hiring or leasing of goods carriage."]
["Computation of income from eligible business on presumptive basis under Section 44AD (Subject to certain conditions).","44AD","Presumptive income of eligible business shall be 8 % of gross receipt or total turnover (if turnover of eligible business does not exceed Rs. 2 crore).","Note: Presumptive income shall be calculated at rate of 6% in respect of total turnover or gross receipts which is received by an account payee cheque or draft or use of electronic clearing system."]
["Computation of income from eligible profession on presumptive basis under section 44ADA (Subject to conditions)","44ADA","Presumptive income shall be 50% of total gross receipt if the total gross receipts from such profession do not exceed Rs. 50 lakh in a previous year."]
["Presumptive income from business of plying, hiring or leasing of goods carriage if assessee does not own more than 10 goods carriage.","44AE","For Heavy Goods Vehicle:Rs. 1,000 per ton of gross vehicle weight for every month or part of a month during which the heavy goods vehicle is owned by assessee, For Other Goods Vehicle: Rs. 7,500 for every month or part of a month during which the goods carriage is owned by assessee"]
["Alternate Minimum Tax (in case of Individual, HUF, AOP or BOI)","115JC","18.5% of adjusted total income (plus surcharge and education cess) provided adjusted total income exceeds Rs. 20,00,000.","(Subject to certain conditions)"]
["Applicability of Domestic Transfer Pricing, if aggregate value of transactions with associated enterprises during the previous year exceeds the threshold limit","92BA","Rs. 20 Crores"]
["Every person who has entered into an international transaction or a specified domestic transaction shall keep and maintain the specified information and documents","Rule 10D read with section 92D","If aggregate value, as recorded in the books of account, of international transactions entered into by him exceeds Rs.1,00,00,000"]
["Under the head Income from Capital Gains"]
["Share or interest ('assets') in a foreign company or entity shall be deemed to be situated in India, ","9(1)(i)","If the value of assets:a) Exceeds Rs. 10 crores; and b) Represents at least 50% of value of all assets owned by the company or entity.","if such assets derives, directly or indirectly, its value substantially from the assets located in India. Provided the value of such assets, on the specified date, exceeds the prescribed limit."]
["If value adopted for stamp duty exceeds the consideration received on transfer of an immovable property, the stamp duty value shall be deemed to be the full value of consideration.","50C","However, if stamp duty value does not exceed 105% of the consideration received, the consideration so received shall be deemed to be the full value of consideration."]
["Limit on investment made by an assessee in bonds of NHAI or REC etc., from long term capital gains arising from transfer of an immovable property (being Land or Building or both) during the financial year, for claiming exemption ","54EC","Rs. 50,00,000 during the financial year in which immovable property is transferred and in subsequent financial year","(Subject to certain conditions)"]
["Exemption from long-term capital gain if such gain is invested by an assessee in units of fund as may be notified by Central Government to finance start-ups.","54EE","Investment in new assets or capital gains, whichever is lower, however, subject to Rs. 50 lakhs."]
["Tax on long-term capital gains arising from transfer of an equity share, or a unit of an equity oriented fund or a unit of a business trust.","112A","No tax if long-term capital gain doesn't exceed Rs. 1,00,000","[applicable from assessment year 2019-20]"]
["Under the head Income from Other Sources"]
["Gifts without consideration/ inadequate consideration from non-relatives (Subject to certain conditions)",56,"Gift up to Rs. 50,000 is not chargeable to tax"]
["Transfer of immovable property for inadequate consideration.",56,"If stamp duty value exceeds higher of following amount: a)  Rs. 50,000; and b)  Amount equal to 5% of the consideration."]
["Standard Deduction for family pension","57(iia)","33.33% of Family Pension subject to maximum of Rs. 15,000"]
["Dividend received from domestic company by all resident person (other than domestic company and certain funds, trusts, instructions, etc.) shall be chargeable to tax at the rate of 10%","115BBDA","If aggregate amount of dividend received during the year exceeds Rs. 10,00,000."]
[{"$f":"Limitation_1920!$B$55","v":"If value adopted for stamp duty exceeds the consideration received on transfer of an immovable property, the stamp duty value shall be deemed to be the full value of consideration."},{"$f":"INDEX($B$641:$B$664,MATCH($A$665,Limitation_profit_gain_1920,0))","v":"43CA"},{"$f":"INDEX($C$641:$C$664,MATCH($A$665,Limitation_profit_gain_1920,0))","v":"However, if stamp duty value does not exceed 105% of the consideration received, the consideration so received shall be deemed to be the full value of consideration"},{"$f":"INDEX($D$641:$D$664,MATCH($A$665,Limitation_profit_gain_1920,0))","v":0}]
["Trust"]
["Activity for advancement of any other object of general public utility shall be considered as charitable activity","2(15)","25% of total receipts of financial year.","(If activity is undertaken in course of carrying out of object of general public utility and aggregate receipts from such activity do not exceed )"]
["Anonymous donation to be taxed at the rate of 30%","115BBC","To the extent it exceeds 5% of total donations received by assessee or Rs.1,00,000, whichever is higher"]
["Annual receipts should not exceed the threshold limit for the purposes of claiming exemption under section 10(23C)(iiiad)/(iiiae)","Rule 2BC","Rs.1 Crore"]
["Maximum amount which an electoral trust can spend for managing its affairs","Rule 17CA","5% of the total contributions received in a year ","(subject to an aggregate limit of Rs. 5,00,000 in the first year of incorporation and Rs.3,00,000 in subsequent year)"]
[{"$f":"Limitation_1920!$B$65","v":"Activity for advancement of any other object of general public utility shall be considered as charitable activity"},{"$f":"INDEX($B$667:$B$670,MATCH($A$671,Limitation_trust_1920,0))","v":"2(15)"},{"$f":"INDEX($C$667:$C$670,MATCH($A$671,Limitation_trust_1920,0))","v":"25% of total receipts of financial year."},{"$f":"INDEX($D$667:$D$670,MATCH($A$671,Limitation_trust_1920,0))","v":"(If activity is undertaken in course of carrying out of object of general public utility and aggregate receipts from such activity do not exceed )"}]
["Deductions under Chapter VI-A"]
["Deduction to an individual and HUF for amount invested in following ways:(see complete list- click on \"Section 80C\"","80C","Up to 1,50,000 ","(Subject to overall limit of Rs. 1,50,000 under Section 80C, 80CCC and80CCD)"]
["Contribution to certain specified Pension Funds of LIC/other insurer by an Individual (Subject to certain conditions).","80CCC","Up to 1,00,000 ","(Subject to overall limit of Rs. 1,50,000 under Section 80C, 80CCC and80CCD)"]
["Contribution to notified Pension Scheme (NPS) by an Individual (Subject to certain conditions).","80CCD","Amount contributed to pension scheme or 10% of salary/gross total income*, whichever is less ","(subject to ceiling limit of Rs. 1,50,000 as provided under Section 80CCE) shall be allowed as deduction under section 80CCD(1)."]
["Contribution to notified Pension Scheme (NPS) by an Individual -Additional deduction to the extent of Rs. 50,000 shall also be available to the assessee ","80CCD(1B). ","Up to 50000","click on \"Note on 80CC(1B)"]
["Amount invested by specified resident individuals, whose gross total income does not exceed Rs. 12 lakhs, in listed shares or listed units in accordance with notified scheme for a lock-in period of 3 years (Subject to certain conditions).","80CCG","Deduction of 50 % of total investment ","No deduction is allowed from Assessment Year 2018-19"]
["Amount paid (in any mode other than cash) by an individual or HUF to LIC or other insurer to effect or keep in force an insurance on the health of specified person(*Individual- Self, Spouse, dependent children or parents ,** HUF- Any member thereof). ","80D","In case of Individual, amount paid: a) For self, spouse and dependent children: Rs. 25,000 (Rs. 50,000 if specified person is a senior citizen) b) For parents: additional deduction of Rs. 25,000 shall be allowed (Rs. 50,000 if parent is a senior citizen),In case of HUF, premium up to Rs. 25,000 (Rs. 50,000 if person insured is a senior citizen) paid to insure any member of the family.","Note:- 1. Deduction for preventive health check-up shall not exceed in aggregate Rs. 5,000. 2. Payment on account of preventive health check-up may be made in cash. . Within overall limit, deduction shall also be allowed upto Rs. 50,000 towards medical expenditure incurred on the health of specified person provided such person is a senior citizen and no amount has been paid to effect or to keep in force an insurance on the health of such person.","An individual can also made payment to the Central Government health scheme and/or on account of preventive health check-up."]
["Deduction allowed to resident Individual and HUF for: (see remark..>","80DD","Rs. 75,000 (Rs. 1,25,000 in case of severe disability)","a) Any expenditure incurred for the medical treatment (including nursing), training and rehabilitation of a dependent, being a person with disability.b) Any amount paid or deposited under an approved scheme framed in this behalf by the LIC or any other insurer or the Administrator or the specified company  for the maintenance of a dependent, being a person with disability"]
["Expenses actually paid by resident individual and HUF for medical treatment of specified diseases and ailments of: (see remark..>","80DDB","Up to Rs. 40,000 (Rs. 1,00,000 in case of senior citizen)","a) In case of Individual: Assessee himself or wholly dependent spouse, children, parents, brothers and sisters,b) In case of HUF: Any member of the family who is wholly dependent upon the family"]
["Interest payable on loan taken up to Rs. 35 lakhs by an individual taxpayer from any financial institution, sanctioned during the FY 2016-17, for the purpose of acquisition of a residential house property whose value does not exceed Rs. 50 lakhs ","80EE","Deduction of up to Rs.50,000 towards interest on loan.","(Subject to certain conditions).[This deduction  is available from  Assessment Year 2017-18 onwards.]"]
["Rent paid by an individual for furnished/unfurnished residential accommodation if he is not receiving any HRA (Subject to certain conditions)","80GG","Least of the following shall be exempt from tax: a) Rent paid in excess of 10% of total income*; b) 25% of the Total Income; or c) Rs. 5,000 per month.","Total Income = Gross total income minus capital gains, short term capital gains under section 111A, deductions under section 80C to 80U (other than 80GG) and income undersection 115A"]
["Deduction in respect of certain donations for scientific, social or statistical research or rural development programme or for carrying out an eligible project or National Urban Poverty Eradication Fund shall be allowed (Subject to certain conditions)","80GGA","100% of donations or contributions made.","No deduction shall be allowed if contribution is paid in cash in excess of Rs.10,000"]
["Deduction from profit and gains derived by an eligible start-up from a business involving innovation, development, deployment or commercialization of new products, process or services driven by technology or intellectual property rights. ","80- IAC","100% deduction is available for any 3 consecutive assessment years out of 7 years beginning from the year in which the eligible start-up is incorporated.","Deduction in respect of eligible start-up (subject to certain conditions)"]
["Royalty income of resident individual - authors of certain specified category of books other than text books","80QQB","Least of the following shall be exempt from tax: (see remark)","a) In case of Lump sum payment - Amount of royalty income subject to maximum of Rs. 3,00,000,b) In other cases - amount of such income subject to maximum of 15% of value of books sold during the previous year."]
["Royalty in respect of patents registered on or after 01.04.2003 earned by resident individual (subject to certain conditions)","80RRB","100% of royalty subject to maximum of Rs. 3,00,000"]
["Interest on deposits in saving account of an Individual or HUF (except senior citizen) with a banking company, a post office, co-operative society engaged in banking business, etc. ","80 TTA","100% of amount of such income subject to maximum of Rs. 10,000","(Subject to certain conditions)"]
["Interest on deposit in saving/fixed account of an senior citizen with a banking company, a post office, co-operative society engaged in banking business, etc. ","80TTB","100% of amount of such income subject to maximum of Rs. 50,000"]
["A resident individual who, at any time during the previous year, is certified by the medical authority to be a person with disability [as defined under Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995]","80U","Rs. 75,000 (Rs. 1,25,000 in case of severe disability)","(Subject to certain conditions)"]
["Maximum amount of deduction available to specified co-operative societies if it is engaged in activities in addition to the prescribed activities ","80P","Rs.1,00,000 in case of consumer co-operative society or Rs.50,000 in any other case","(Subject to certain conditions)"]
["Deduction available to a co-operative society, in respect of income by way of interest on securities or any income from house property","80P","If its gross total income does not exceed Rs.20,000","(not being a housing society or an urban consumers' society or a society carrying on transport business or a society engaged in the performance of any manufacturing operations with the aid of power,) "]
["Producer company engaged in an eligible business of marketing, purchase or processing of agricultural produce of its members","80PA","100% of profits for a period of 5 years from the financial year 2018-19 ","subject to the condition that the total turnover of company shall be less than Rs. 100 crores during the financial year."]
[{"$f":"Limitation_1920!$B$72","v":"Expenses actually paid by resident individual and HUF for medical treatment of specified diseases and ailments of: (see remark..>"},{"$f":"INDEX($B$673:$B$692,MATCH($A$693,Limitation_chapter_VIA_1920,0))","v":"80DDB"},{"$f":"INDEX($C$673:$C$692,MATCH($A$693,Limitation_chapter_VIA_1920,0))","v":"Up to Rs. 40,000 (Rs. 1,00,000 in case of senior citizen)"},{"$f":"INDEX($D$673:$D$692,MATCH($A$693,Limitation_chapter_VIA_1920,0))","v":"a) In case of Individual: Assessee himself or wholly dependent spouse, children, parents, brothers and sisters,b) In case of HUF: Any member of the family who is wholly dependent upon the family"}]
["Deduction of tax at source and Advance tax"]
["No deduction of tax at source from salaries",192,"If net taxable income is less than maximum amount which is not chargeable to tax ","(Rs. 2,50,000 for an individual, Rs. 3,00,000 for Senior Citizens and Rs. 5,00,000 for Super Senior Citizens)"]
["No TDS from payment of provident fund account of an employee","192A","If amount paid is less than Rs. 30,000.","(Rs. 50,000 w.e.f. 1-6-2016)"]
["No TDS from interest paid on debentures issued by a company in which public are substantially interested. Provided interest is paid by account payee cheque to resident individual or HUF",193,"If amount paid or payable during the financial year does not exceed Rs. 5,000"]
["No TDS from interest on 8% Saving (Taxable) Bonds 2003 and 7.75% Savings (Taxable) Bonds, 2018 paid to a resident persons",193,"If amount paid or payable during the financial year does not exceed Rs. 10,000"]
["No TDS from interest on 6.5% Gold bonds, 1977 or 7% Gold bonds, 1980 paid to resident individual",193,"If a declaration is made that the nominal value of such bonds did not exceed Rs. 10,000 at any time during the previous year"]
["No TDS from dividend paid by account payee cheque to resident persons",194,"If amount paid or payable during the financial year does not exceed Rs. 2,500"]
["No TDS from interest (other than on interest on securities) paid by a banking company, co-operative bank or specified public company on time deposits","194A","If amount paid or payable during the financial year does not exceed Rs. 10,000 (Rs. 50,000 in case of Senior Citizens)","Note: a) With effect from 01.06.2015, time deposit shall also include recurring deposit. b) The threshold limit of Rs. 10,000/50,000 shall be computed with reference to the income credited or paid by a banking company or co-operative bank (and not by individual branch thereof) which has adopted core banking solutions ('CBS')."]
["No TDS from payment of interest on deposit with a post office under Senior Citizens Saving Scheme Rules, 2004","194A","If amount paid or payable during the financial year does not exceed Rs. 10,000 (Rs. 50,000 in case of Senior Citizen)"]
["No TDS from interest other than on securities (in any other case)","194A","If amount paid or payable during the financial year does not exceed Rs. 5,000"]
["No TDS from interest on compensation awarded by payment of Motor Accident Claims Tribunal","194A","If amount paid during the financial year does not exceed Rs. 50,000","With effect from 01.06.2015, no tax shall be deducted at the time of credit of interest on compensation awarded by the Motor Accidents Claims Tribunal."]
["No TDS from Lottery / Cross Word Puzzles","194B","If amount paid or payable during the financial year does not exceed Rs. 10,000"]
["No TDS from winnings from horse races","194BB","If amount paid or payable during the financial year does not exceed Rs. 5,000","(Rs. 10,000 w.e.f. 1-6-2016)"]
["No TDS from sum paid or payable to contractor","194C","a) If sum paid or payable to a contractor in a single payment does not exceed Rs. 30,000 , b) aggregate amt Rs. 75000","(Rs. 1,00,000 w.e.f. 1-6-2016)"]
["No TDS from insurance commission paid or payable during the financial year","194D","If amount paid or payable during the financial year does not exceed Rs. 20,000","(Rs. 15,000 w.e.f. 1-6-2016)"]
["No TDS from sum payable under a life insurance a police (including bonus) to a resident (w.e.f. 01-10-2014) person","194DA","If amount paid or payable during the financial year does not exceed Rs. 1 lakh"]
["No TDS from payments made out of deposits under NSS","194EE","If amount paid or payable during the financial year does not exceed Rs. 2,500"]
["No TDS from commission paid on lottery tickets","194G","If amount paid or payable during the financial year does not exceed Rs. 1,000","(Rs. 15,000 w.e.f. 1-6-2016)"]
["No TDS from payment of commission or brokerage","194H","If amount paid or payable during the financial year does not exceed Rs. 5,000 ","(Rs. 15,000 w.e.f. 1-6-2016). Further no tax to be deducted from commission payable by BSNL/ MTNL to their PCO Franchisees."]
["No TDS from payment of rent in respect of land &building, furniture or fittings or plant and machinery","194-I","If amount paid or payable during the financial year does not exceed Rs. 1,80,000"]
["No TDS from payment of consideration for purchase of an immovable property (other than agriculture land)","194-IA","If amount paid or payable during the financial year does not exceed Rs. 50 Lakhs"]
["No TDS from payment of rent in respect of any land or building.","194-IB","If amount paid or payable during the financial year does not exceed Rs. 50,000"]
["No TDS from payment of professional fees, technical fees, royalty and directors’ remuneration","194J","If amount paid or payable during the financial year does not exceed Rs. 30,000"]
["No TDS from payment of compensation on compulsory acquisition of immovable property (other than Agricultural Land)","194LA","If amount paid or payable during the financial year does not exceed Rs. 2 Lakhs","(Rs. 2.5 Lakhs w.e.f. 1-6-2016)"]
["Furnishing of quarterly return in respect of payment of interest (other than interest on securities) to residents without deduction of tax","206A","If amount paid or payable during the financial year does not exceed:","a) Rs.10,000 where payer is banking company or co-operative society; b) Rs.5,000 in other case"]
["Every person being a seller who receives any amount as consideration for sale of motor vehicle shall collect tax at source at the rate of 1% of sale consideration.","206C","If sale value of motor vehicle exceeds Rs. 10,00,000"]
["Filing of Return and Assessment"]
["A person [other than a company and a person required to furnish return in form ITR 7] whose total income exceeds a threshold limit during the previous shall file its return of income electronically","139 read with Rule 12","If total income exceeds Rs. 5 lakh rupees during the previous year"]
["Issue of notice under section 148 to re-open assessment made under section 143(3) or 147 within 4 years from the end of relevant assessment year",149,"If income escaping assessment is below Rs. 1,00,000"]
["Issue of notice under section 148 to re-open assessment made under section 143(3) or 147 within 6 years from the end of relevant assessment year",149,"If income escaping assessment is above Rs. 1,00,000"]
["The president or any other members of ITAT may dispose of any case which has been allotted to the Bench of which he is a member and which pertains to an assessee whose total income as computed by the AO does not exceed the prescribed sum.",255,"Rs. 50,00,000"]
["Penalties"]
["Penalty for failure to file statement within time prescribed in section 200(3) or in proviso to section 206C(3)","234E","Rs. 200 for every day during which failure continues but not exceeding tax deductible/collectible"]
["Penalty for failure to comply with a notice under section 143(2) or failure to comply with a direction under section 142(2A)","271(1)(b)","Rs. 10,000 for each failure"]
["Penalty for failure to keep, maintain, or retain books of account, documents, etc., as required undersection 44AA","271A","Rs. 25,000"]
["Reporting entity of international group (as referred to in Section 286) fails to furnish information and documents in accordance with provisions of Section 92D.","271AA(2)","Rs. 5,00,000/-"]
["Penalty for failure to get accounts audited or furnishing a report of audit as required under section 44AB","271B","One-half per cent of total sales, turnover or gross receipts, etc., or Rs. 1,50,000, whichever is less"]
["Penalty for failure to furnish a report from an accountant as required by section 92E","271BA","Rs. 1,00,000"]
["Penalty to be levied if a person received an amount of Rs. 3 lakh or more otherwise than by an account payee cheque or bank draft or use of electronic clearing system","271DA","Amount of such receipt"]
["Penalty for failure to furnish return as required by section 139(1) or by its proviso before the end of the relevant assessment year","271F","Rs. 5,000 Note: No penalty shall be levied from the assessment year 2018-19"]
["Penalty for failure to furnish statement of financial transactions or reportable account as required under section 285BA(1)","271FA","Rs. 500 per day of Default"]
["Penalty for failure to furnish statement of financial transactions or reportable account within the period specified in notice issued under Section 285BA(5)","271FA","Rs. 1,000 per day of default"]
["Penalty to be levied if Investment Fund failed to furnish a statement or information or document as required under Section 9A(5)","271FAB","Rs. 5,00,000"]
["If shares of a foreign company derives its value substantially from assets located in India, and such company holds such assets in India through an Indian concern, then, such Indian concern shall furnish the prescribed information to the tax authority in accordance with Section 285A. In case of failure, penalty shall be levied.","271GA","a) 2% of value of transaction, ; b) Rs. 5,00,000 in any other case"]
["Failure to furnish report in respect of international group as referred to in section 286(2)","271GB(1)","Rs. 5,000 per day (If period of failure is up to 30 days),Rs. 15,000 per day (if period of failure continues beyond 30 days)"]
["If any reporting entity referred to in Section 286 fails to produce the information and documents within the prescribed period","271GB(2)","Rs. 5,000 for every day during which the failure continues."]
["If failure [as referred to in aforesaid cases] continues after order has been served directing entity to pay the penalty","271GB(3)","Rs. 50,000 for every day for which such failure continues beginning from the date of serving such order."]
["If reporting entity provides inaccurate information in the report furnished under Section 286(2)","271GB(4)","Rs. 5,00,000"]
["Penalty for failure to deliver/cause to be delivered a statement within the time prescribed in section 200(3) or the proviso to section 206C(3), or furnishes incorrect information in the statement","271H","Rs. 10,000 but may extend to Rs.1,00,000"]
["Penalty shall be levied if a person fails to furnish or furnishes inaccurate information in Form 15CA & 15CB as required under Section 195(6).","271-I","Rs. 1,00,000"]
["Penalty shall be levied if an accountant or a merchant banker or a registered valuer has furnished incorrect information in any report or certificate.","271J","Rs. 10,000 for each incorrect report or certificate"]
["Penalty for refusal or failure to : a) answer questions,b) sign statement,c) attend to give evidence or produce books of account, etc., incompliance with summons undersection 131(1),d) comply with notice u/s 142(1)/143(2) or failure to comply with direction issued u/s 142(2A)","272A(1)","Rs. 10,000 for each failure/default"]
["Penalty for failure to: a) furnish requisite information in respect of securities as required under section 94(6);","272A(2)","Rs. 10,000 for each failure/default"]
["Penalty for failure to: b) give notice of discontinuance of business or profession as required under section 176(3);","272A(2)","Rs. 10,000 for each failure/default"]
["Penalty for failure to: c) furnish in due time returns, statements or certificates, deliver declaration, allow inspection, etc., under sections 133, 134, 139(4A),139(4C), 192(2C), 197A, 200(2A), 203, 206,206C, 206C(3A),206C(1A) and 285B;","272A(2)","Rs. 10,000 for each failure/default"]
["Penalty for failure to: d) deduct and pay tax under section226(2)","272A(2)","Rs. 10,000 for each failure/default"]
["Penalty for failure to: e) file a copy of the prescribed statement within the time specified in section 200(3) or the proviso to section 206C(3) (up to 1-7-2012)","272A(2)","Rs. 10,000 for each failure/default"]
["Penalty for failure to: f) file the prescribed statement within the time specified in section206A(1)","272A(2)","Rs. 10,000 for each failure/default"]
["Penalty for failure to comply with section 133B","272AA(1)","Not exceeding Rs. 1,000"]
["Penalty for failure to comply with provisions of section 139A/139A(5)(c)/(5A)/(5C)","272B","Rs. 10,000"]
["Penalty for failure to comply with section 203A","272BB(1)","Rs. 10,000 for each failure/default"]
["Penalty for quoting false tax deduction account number/tax collection account number/tax deduction and collection account number in challans/certificates/statements/documents referred to in section 203A(2)","272BB(1A)","Rs. 10,000"]
["Income-tax officer can impose penalty only with the prior approval of Joint Commissioner",274,"If amount of penalty exceeds Rs. 10,000"]
["Assistant Commissioner or Deputy Commissioner can impose penalty only with the prior approval of Joint Commissioner",274,"If amount of penalty exceeds Rs. 20,000"]
["Commissioner or Principal Commissioner can reduce or waive penalty only with the previous approval of Principal Chief Commissioner or Chief Commissioner or Principal Director-General or Director-General","273A","If amount of penalty exceeds Rs. 1,00,000"]
["Prosecution"]
["Prosecution of 6 months to 7 years with fine for willful attempt to evade tax, penalty or interest or under reporting of income","276C(1)","If tax sought to be evaded exceeds Rs. 25 Lakhs"]
["Prosecution of 6 months to 7 years with fine for willful failure to furnish return of income under section 139(1) or in response to notice under section 142(1)(i) or section 148 or section 153A","276CC","If tax sought to be evaded exceeds Rs. 25 Lakhs"]
["Prosecution of 6 months to 7 years with fine for furnishing false statement in verification or delivery of false account, etc.",277,"If tax sought to be evaded exceeds Rs. 25 Lakhs"]
["Prosecution of 6 months to 7 years with fine for abetment of false return, account, statement or declaration relating to any income chargeable to tax",278,"If tax sought to be evaded exceeds Rs. 25 Lakhs"]
["Fees"]
["Fees for failure to furnish return of income within the time prescribed under section 139(1)","234F","1)  Rs. 5000 if return is furnished on or before 31st December of assessment year"]
[null,null,"2)  Rs. 10,000 in any other case"]
[null,null,"Note: if total income of the person does not exceeds Rs. 5 lakh then fee payable shall be Rs. 1000"]
["Fees for filing of appeal before CIT(A)",249,"a) Rs.250 if total income as computed by AO is up to Rs. 1 lakh"]
[null,null,"b) Rs. 500 if total income as computed by AO is more than Rs. 1 lakh but up to Rs. 2 lakhs"]
[null,null,"c) Rs.1,000 if total income as computed by AO is more than Rs. 2 lakhs"]
[null,null,"d) Rs.250 in any other case"]
["Fees for filing of appeal before CIT(A)",253,"a) Rs.500 if total income as computed by AO is up to Rs. 1 lakh"]
[null,null,"b) Rs.1,500 if total income as computed by AO is more than Rs. 1 lakh but up to Rs. 2 lakhs"]
[null,null,"c) 1% of assessed income subject to maximum of Rs. 10,000 if total income as computed by AO is more than Rs. 2 lakhs"]
[null,null,"d) Rs. 500 in any other case"]
["Fees for filing of application before CIT for revision of order under section 264",264,"Rs.500"]
["Fees for filing application for advance ruling","245Q","Rs.10,000 on such fees as may be prescribed, whichever is higher"]
["Fees for filing application before settlement commission","Rule 44C","Rs. 500"]
["PAN"]
["Every person carrying on any business or profession to apply for PAN if total sales, turnover or gross receipts in any previous exceeds the threshold limit","139A","Rs.5,00,000"]
["Certain transaction in which quoting of PAN is mandatory.","Section 139Aread with Rule 114B","a) Sale or purchase of any immovable property valued at Rs. 10 lakhs or more"]
[null,null,"b) A time deposit with a bank/Nidhi company/NBFC exceeding Rs. 50,000 or aggregating to more than Rs. 5,00,000 during a financial year"]
[null,null,"c) A time deposit with Post Office exceeding Rs. 50,000  or aggregating to more than Rs. 5,00,000 during a financial year"]
[null,null,"d) A contract of a value exceeding Rs. 1 lakh for sale or purchase of securities"]
[null,null,"e) Sale or purchase, by any person, of shares of a company not listed in a recognised stock exchange of an amount exceeding Rs. 1,00,000 per transaction."]
[null,null,"f) Payment to hotels and restaurants against their bills for an amount exceeding Rs. 50,000 at any one time"]
[null,null,"g) Payment in cash for purchase of bank draft or pay orders or banker’s cheque for an amount Rs. 50,000 or more during any one day"]
[null,null,"h) Deposit in cash aggregating Rs. 50,000 or more during one day with a bank"]
[null,null,"i) Payment in cash in connection with travel to any foreign country of an amount exceeding Rs. 50,000 at any one time"]
[null,null,"j) Payment in cash for purchase of any foreign currency of an amount exceeding Rs. 50,000 at any one time."]
[null,null,"k) Payment of an amount of Rs. 50,000 or more to a Mutual Fund for purchase of units or to a company for acquiring shares or debentures or bonds issued by it"]
[null,null,"l) Payment of an amount of Rs. 50,000 or more to RBI for acquiring bonds issued by it"]
[null,null,"m) Payment in cash or by way of a bank draft or pay order or banker's cheque of an amount aggregating to more than Rs. 50,000 in a financial year for one or more pre-paid payment instruments issued by RBI to a banking company or a co-operative bank or to any other company or institution."]
[null,null,"n) Payment of an amount of Rs. 50,000 or more in a year as life insurance premium to an insurer"]
[null,null,"o) Payment for sale or purchase of goods or services of any nature (other than those specified above in Point No. (a)to(n)) of an amount exceeding Rs. 2,00,000 per transaction."]
["Others Provisions"]
["Restriction on transfer of immovable property without prior agreement between transferor and transferee to that effect","Rule 48K","If value of property exceeds:"]
[null,null,"1. Rs. 75,00,000 if immovable property is comprised within in area of Greater Bombay"]
[null,null,"2. Rs. 50,00,000 if immovable property is comprised within in area of Union territory of Delhi"]
[null,null,"3. Rs. 25,00,000 if immovable property is comprised within in area of Calcutta Metropolitan Area and Madras Metropolitan Planning Area"]
[null,null,"4. Rs. 25,00,000 if immovable property is comprised within in area of Bangalore Metropolitan Region and the areas declared as Ahmedabad Urban Development Area and the areas comprised in the city of Ahmedabad"]
[null,null,"5. Rs. 25,00,000 if immovable property is comprised within in area of Pune"]
[null,null,"6. Rs. 20,00,000 if immovable property is comprised within in areas other than those mentioned above and notified vide SO 339(E), dated 8th May, 1989; SO 53(E), dated 19th January, 1990 and SO 180(E), dated 14th March, 1991"]
[null,null,"7. Rs. 10,00,000 if the agreement for transfer is entered into, on or before the 31-07-1995"]
["No restriction on transfer of immovable property without prior agreement between transferor and transferee to that effect","269UC","If value of property does not exceed Rs. 5,00,000"]
["Transfer of any asset except stock-in-trade, without obtaining the permission of assessing officer, in favour of any other person during the pendency of any proceeding under the act of which notice is served on the assessee to be considered as void",281,"If amount of tax or other sum payable or likely to be payable exceeds Rs. 5,000 or value of asset transferred exceeds 10,000"]
["Submission of statements by producers of cinematograph films within thirty days from the end of financial year or within thirty days from the date of the completion of the production of the film, whichever is earlier","285B","Reporting of all payments made by him or due from him to each such persons as is engaged by him in such production which exceeds Rs. 50,000"]
["No statement is required to be furnished to the registrar in respect of transfer of immovable property","269P","If apparent consideration for such property doesn’t exceedRs.50,000"]
["Limit on accepting loan or deposit or any specified sum otherwise than by account payee cheque or account payee bank draft or electronic clearing system (Subject to certain conditions)","269SS","Rs. 20,000 in aggregate"]
["Limit on repayment of loan or deposit or any specified advance received by it, otherwise than by account payee cheque or account payee bank draft or electronic clearing system (Subject to certain conditions)","269T","Rs. 20,000 in aggregate"]
["Rebate to resident individual whose total income does not exceed Rs. 5,00,000","87A","Tax payable subject to maximum of Rs. 5,000"]
["Income of minor child clubbed under Section 64(1A) with parent’s income.","10(32)","Rs. 1,500 per child or Income of Minor, whichever is lower"]
[]
[]
["Form No","Content of Form","Form No","Content of Form"]
["Form 3CEF","Annual Compliance Report on Advance Pricing Agreement","Form 10","Statement to be furnished to the Assessing Officer/prescribed authority under sub-section (2) of section 11 of the Income-tax Act, 1961"]
["FORM NO.61A (FOR FINANCIAL YEAR 2014-15)","Annual information return or statement of financial transaction under section 285BA of the Income-tax Act, 1961","Form 10A","Application for registration of charitable or religious trust or institution under clause (aa) of sub-section (1) of section 12A of the Income-tax Act, 1961"]
["Form 24","Annual return of “Salaries” under section 206 of the Income-tax Act, 1961 for the year ending 31st March,_______","Form 10AA","Details of accounts under section 80G(5C)(v) of the Income-tax Act, 1961, for providing relief to the victims of earthquake in Gujarat"]
["Form 27E","Annual return of collection of tax under section 206C of I.T. Act, 1961 in respect of collections for the period ending……..","Form 10B","Audit report under section 12A(b) of the Income-tax Act, 1961, in the case of charitable or religious trusts or institutions"]
["Form 26","Annual Return of deduction of tax under section 206 of Income-tax Act, 1961 in respect of all payments other than “Salaries” for the year ending 31st March,______","Form 10BA","Declaration to be filed by the assessee claiming deduction under section 80GG"]
["Form 49C","Annual Statement under section 285 of the Income-tax Act, 1961","Form 10BB","Audit report under section 10(23C) of the Income-tax Act, 1961, in the case of any fund or trust or institution or any university or other educational institution or any hospital or other medical institution referred to in sub-clause (iv) or sub-clause (v"]
["Form 26AS","Annual Tax Statement under section 203AA","Form 10BC","Audit report under (sub-rule (12) of rule 17CA) of the Income-tax Rules, 1962, in the case of an electoral trust"]
["Form 44","Appeal against refusal to approve or withdrawal of approval from a gratuity fund","Form 10C","Audit report under section 80HH of the Income-tax Act, 1961"]
["Form 43","Appeal against refusal to approve or withdrawal of approval from a superannuation fund","Form 10CC","Audit report under section 80HHA of the Income-tax Act, 1961"]
["Form 42","Appeal against refusal to recognise or withdrawal of recognition from a provident fund","Form 10CCA","Audit report under section 80HHB of the Income-tax Act, 1961"]
["Form 35","Appeal to the Commissioner of Income-tax (Appeals)","Form 10CCAA","Audit report under section 80HHBA of the Income-tax Act, 1961"]
["Form 15C","Application by a banking company for a certificate under section 195(3) of the Income-tax Act, 1961, for receipt of interest and other sums without deduction of tax","Form 10CCAB","Certificate to be issued by Export House/Trading House to the supporting manufacturer for purposes of clause (b) of sub-section (4A) of section 80HHC"]
["Form 13","Application by a person for a certificate under section 197 and/or 206C(9) of the Income-tax Act, 1961, for no deduction/collection of tax or deduction/collection of tax at a lower rate","Form 10CCABA","Certificate to be issued by an undertaking in the Special Economic Zone to the manufacturer undertaking referred to in sub-section (4C) of section 80HHC, for purposes of proviso to sub-section (4) of section 80HHC"]
["Form 15D","Application by a person other than a banking company for a certificate under section 195(3) of the Income-tax Act, 1961, for receipt of sums other than interest and dividends without deduction of tax","Form 10CCAC","Report under section 80HHC(4)/80HHC(4A) of the Income-tax Act, 1961"]
["Form 34A","Application for a certificate under section 230A(1) of the Income-tax Act, 1961","Form 10CCAD","Report under section 80HHD of the Income-tax Act, 1961"]
["Form 31","Application for a certificate under the first proviso to sub-section (1A) of section 230 of the Income-tax Act, 1961","Form 10CCAE","Certificate from a person making payment to an assessee,engaged in the business of a hotel/tour operator/travel agent,out of Indian currency obtained by conversion of foreign exchange received from/on behalf of a foreign tourist/group of tourist"]
["Form 3CEC","Application for a pre-filing meeting","Form 10CCAF","Report under section 80HHE(4)/80HHE(4A) of the Income-tax Act, 1961"]
["Form 49A","Application for Allotment of Permanent Account Number [In the case of Indian Citizens/Indian Companies/Entities Incorporated in India/Unincorporated Entities Formed in India]","Form 10CCAG","Certificate to be issued by exporting company to the supporting software developer for the purposes of clause (ii) of sub-section (4A) of section 80HHE"]
["Form 49AA","Application for allotment of Permanent Account Number [Individuals not being a citizen of India/Entities Incorporated Outside India/Unincorporated Entities Formed Outside India]","Form 10CCAH","Certificate under clause (ia) of sub-section (3) of section 80HHB of the Income-tax Act, 1961"]
["Form 3CED","Application for an Advance Pricing Agreement","Form 10CCAI","Report under section 80HHF(4) of the Income-tax Act, 1961"]
["Form 56A","Application for approval of a Venture Capital Fund or a Venture Capital Company","Form 10CCB","Audit report under sections 80-I(7)/80-IA(7)/80-IB"]
["Form 56AA","Application for approval of a Venture Capital Fund or a Venture Capital Company","Form 10CCBA","Audit report under section 80-IB(7A)"]
["Form 55","Application for approval of an association or institution for purposes of exemption under section 10(23), or continuance thereof for the year....","Form 10CCBB","Audit report under section 80-IB(7B)(14)"]
["Form 59","Application for approval of issue of public companies under section 80C(2)(xix) or under section 88(2)(xvi) of the Income-tax Act","Form 10CCBBA","Audit report under section 80-ID(3)(iv)"]
["Form 59A","Application for approval of mutual funds investing in the eligible issue of public companies under section 80C(2)(xx) or under section 88(2)(xvii) of the Income-tax Act","Form 10CCBC","Audit report under section 80-IB(11B)"]
["Form 3CG","Application for approval of scientific research programme under section 35(2AA) of the Income-tax Act, 1961","Form 10CCBD","Report of accountant under section 80-IB(11C)"]
["Form 56E","Application for approval under section 10(23G) of an enterprise wholly engaged in the eligible business","Form 10CCC","Certificate under sub-rule (3) of rule 18BBE of the Income-tax Rules, 1962"]
["Form 10FA","Application for Certificate of residence for the purposes of an agreement under section 90 and 90A of the Income-tax Act, 1961","Form 10CCD","Certificate under sub-section (3) of section 80QQB for Authors of certain books in receipt of Royalty income, etc."]
["Form 9A","Application for exercise of option under clause (2) of the Explanation to sub-section (1) of section 11 of the Income-tax Act, 1961","Form 10CCE","Certificate under sub-section (2) of section 80RRB for Patentees in receipt of royalty income, etc."]
["Form 10IB","Application for exercise of option under sub-section (4) of section 115BA of the Income-tax Act, 1961","Form 10CCF","Report under section 80LA(3) of the Income-tax Act, 1961"]
["Form 65(New)","Application for exercising/renewing option for the tonnage tax scheme under sub-section (1) of section 115VP or sub-section (1) of section 115VR of the Income-tax Act, 1961","Form 10DA","Report under section 80JJAA of the Income-tax Act, 1961"]
["Form 9","Application for grant of approval or continuance thereof to a fund under section 10(23AAA) of the Income-tax Act, 1961","Form 10DB","Form for evidence of payment of securities transaction tax on transations entered in a recognised stock exchange"]
["Form 10G","Application for grant of approval or continuance thereof to institution or fund under section 80G(5)(vi) of the Income-tax Act, 1961","Form 10DC","Form for evidence of payment of securities transaction tax on transations tax on transactions of sale of unit of equity oriented fund to the mutual fund"]
["Form 56","Application for grant of exemption or continuance thereof under section 10(23C)(iv) and (v) for the year","Form 10E","Form for furnishing particulars of income u/s 192(2A) for the year ending 31st March,20..... for claiming relief u/s 89(1) by a Government servant/an employee in a company, co-operative society, local authority, university, institution,association/body"]
["Form 56D","Application for grant of exemption or continuance thereof under section 10(23C)(vi) and (via) for the year . . . . .","Form 10F","Information to be provided under sub-section (5) of section 90 or sub-section (5) of section 90A of the Income-tax Act, 1961"]
["Form 46","Application for information under clause (b) of sub-section (1) of section 138 of the Income-tax Act, 1961","Form 10FA","Application for Certificate of residence for the purposes of an agreement under section 90 and 90A of the Income-tax Act, 1961"]
["Form 3CS","Application for notification of a semiconductor wafer fabrication manufacturing unit as specified business under section 35AD","Form 10FB","Certificate of residence for the purposes of section 90 and 90A"]
["Form 5B","Application for notification of a zero coupon bond under clause (48) of section 2 of the IT Act, 1961","Form 10FC","Authorisation for claiming deduction in respect of any payment made to any financial institution located in a notified jurisdictional area"]
["Form 3CN","Application for notification of affordable housing project as specified business under section 35AD","Form 10G","Application for grant of approval or continuance thereof to institution or fund under section 80G(5)(vi) of the Income-tax Act, 1961"]
["Form 3CEFA","Application for Opting for Safe Harbour","Form 10H","Certificate of foreign inward remittance"]
["Form No. 3CEFB","Application for Opting for Safe Harbour in respect of Specified Domestic Transactions","Form 10HA","Form of certificate under second proviso to section 80-O of the Income-tax Act, 1961"]
["Form 40C","Application for recognition of a recognisied provident fund","Form 10IA","Certificate of the medical authority for certifying ‘person with disability’, ‘severe disability’, ‘autism’, ‘cerebral palsy’ and ‘multiple disability’ for purposes of section 80DD and section 80U"]
["Form 11A","Application for registration of a firm for the purposes of the Income - tax Act, 1961","Form 10IB","Application for exercise of option under sub-section (4) of section 115BA of the Income-tax Act, 1961"]
["Form 11","Application for registration of a firm for the purposes of the Income-tax Act,1961","Form 11","Application for registration of a firm for the purposes of the Income-tax Act,1961"]
["Form 10A","Application for registration of charitable or religious trust or institution under clause (aa) of sub-section (1) of section 12A of the Income-tax Act, 1961","Form 11A","Application for registration of a firm for the purposes of the Income - tax Act, 1961"]
["Form 3CEDA","Application for rollback of an Advance Pricing Agreement","Form 12","Declaratiion under section 184(7) of the Income-tax Act,1961 for continuation of registration"]
["Form 30B","Application for Settlement Commission","Form 12A","Communication under clause (b) of Explanation below section 185(1) of the Income -tax Act, 1961, regarding partner who is a benamidar"]
["Form 3CEE","Application for withdrawal of APA request","Form 12B","Form for furnishing details of income u/s 192(2) for the year ending 31st March,...."]
["Form 3CF-I","Application Form for approval under clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961 in the case of a Scientific Research Association","Form 12BA","Statement showing particulars of perquisites, other fringe benefits or amenities and profits in lieu of salary with value thereof"]
["Form 3CF-II","Application Form for approval under clause (ii) or clause (iii) of sub-section (1) of section 35 of the Income-tax Act, 1961 in the case of a University, College or other Institution","Form 12BB","Statement showing particulars of claims by an employee for deduction of tax under section 192"]
["Form 3CFIII","Application form for approval under clause (iia) of sub-section (1) of section 35 of the Income-tax Act, 1961 in","Form 13","Application by a person for a certificate under section 197 and/or 206C(9) of the Income-tax Act, 1961, for no deduction/collection of tax or deduction/collection of tax at a lower rate"]
["Form 3CO","Application form for approval under sub-section (1) of section 35CCC of the Income-tax Act, 1961","Form 15C","Application by a banking company for a certificate under section 195(3) of the Income-tax Act, 1961, for receipt of interest and other sums without deduction of tax"]
["Form 3CQ","Application form for approval under sub-section (1) of section 35CCD of the Income-tax Act, 1961","Form 15CA","Information to be furnished for payments to a non-resident not being a company, or to a foreign company"]
["Form 3CK","Application form for entering into an agreement with the Department of Scientific and Industrial Research for co-operation in in-house Research and Development facility and for audit of the accounts maintained for that facility","Form 15CB","Certificate of an accountant"]
["Form 54","Application under section 281A(2) for obtaining a certified copy of notice under section 281A(1)/281A(1A)/281A(1B), of the Income-tax Act, 1961","Form 15CC","Quarterly statement to be furnished by an authorised dealer in respect of remittances made for the quarter of ………….. of ……… . (Financial Year)"]
["Form 10BC","Audit report under (sub-rule (12) of rule 17CA) of the Income-tax Rules, 1962, in the case of an electoral trust","Form 15D","Application by a person other than a banking company for a certificate under section 195(3) of the Income-tax Act, 1961, for receipt of sums other than interest and dividends without deduction of tax"]
["Form 66","Audit Report under clause (ii) of section 115VW of the Income-tax Act, 1961","Form 15G","Declaration under section 197A(1) and section 197A(1A) to be made by an individual or a person (not being a company or firm) claiming certain incomes without deduction of tax"]
["Form 10BB","Audit report under section 10(23C) of the Income-tax Act, 1961, in the case of any fund or trust or institution or any university or other educational institution or any hospital or other medical institution referred to in sub-clause (iv) or sub-clause (v","Form 15H","Declaration under section 197A(1C) to be made by an individual who is of the age of sixty years or more claiming certain incomes without deduction of tax"]
["Form 10B","Audit report under section 12A(b) of the Income-tax Act, 1961, in the case of charitable or religious trusts or institutions","Form 15I","Declaration for non-deduction of tax at source to be furnished to contractor under the second proviso to clause (i) of sub-section (3) of section 194C by sub-contractor not owning more than two heavy goods carriages/trucks during the Financial Year"]
["Form 6B","Audit report under section 142(2A) of the Income-tax Act, 1961","Form 15J","Particulars to be furnished by the Contractor under the third proviso to clause (i) of sub-section (3) of section 194C for the Financial Year…..(Assessment Year)"]
["Form 3AAA","Audit Report under section 32AB(5)","Form 16","Certificate under section 203 of the Inc ome-tax Act, 1961 for tax deducted at source on salary"]
["Form 3AC","Audit report under section 33AB(2)","Form 16A","Certificate under section 203 of the Income-tax Act, 1961 for tax deducted at source"]
["Form 3AD","Audit Report under section 33ABA(2)","Form 16AA","Certificate for tax deducted at source from income chargeable under the head “Salaries” – cum – Return of income"]
["Form 3AE","Audit report under section 35D(4)/35E(6) of the Income- tax Act, 1961","Form 16B","Certificate under section 203 of the Income-tax Act, 1961 for tax deducted at source"]
["Form 3CB","Audit report under section 44AB of the Income -tax Act 1961, in the case of a person referred to in clause (b) of sub - rule (1) of rule 6G","Form 22","Statement of tax deducted at source from contributions repaid to employees in the case of an approved superannuation fund"]
["Form 3CA","Audit report under section 44AB of the Income -tax Act, 1961, in a case where the accounts of the business or profession of a person have been audited under any other law","Form 24","Annual return of “Salaries” under section 206 of the Income-tax Act, 1961 for the year ending 31st March,_______"]
["Form 10C","Audit report under section 80HH of the Income-tax Act, 1961","Form 24G","TDS/TCS Book Adjustment Statement"]
["Form 10CC","Audit report under section 80HHA of the Income-tax Act, 1961","Form 24Q","Quarterly statement of deduction of tax under sub-section (3) of section 200 of the Income-tax Act, 1961 in respect of salary for the quarter ended June/September/December/March……"]
["Form 10CCA","Audit report under section 80HHB of the Income-tax Act, 1961","Form 26","Annual Return of deduction of tax under section 206 of Income-tax Act, 1961 in respect of all payments other than “Salaries” for the year ending 31st March,______"]
["Form 10CCAA","Audit report under section 80HHBA of the Income-tax Act, 1961","Form 26A","Form for furnishing accountant certificate under the first proviso to sub-section (1) of section 201 of the Income-tax Act, 1961"]
["Form 10CCBC","Audit report under section 80-IB(11B)","Form 26AS","Annual Tax Statement under section 203AA"]
["Form 10CCBA","Audit report under section 80-IB(7A)","Form 26B","Form to be filed by the deductor, if he claims refund of sum paid under Chapter XVII-B of the Income-tax Act, 1961"]
["Form 10CCBB","Audit report under section 80-IB(7B)(14)","Form 26Q","Quarterly statement of deduction of tax under sub-section (3) of section 200 of the Income-tax Act, 1961 in respect of payments other than Salary for the quarter ended June/September/December/March…………"]
["Form 10CCBBA","Audit report under section 80-ID(3)(iv)","Form 26QA","Quarterly return for the quarter ended June/September/December/March (tick whichever applicable) of the Financial Year in respect of payment of interest to residents without deduction of tax under section 206A"]
["Form 10CCB","Audit report under sections 80-I(7)/80-IA(7)/80-IB","Form 26QAA","Quarterly return under section 206A for the quarter ended June/Sep./Dec./March"]
["Form 3CE","Audit Report under sub-section (2) of section 44DA of the Income-tax Act, 1961","Form 26QB","Challan –cum – statement of deduction of tax under section 194-IA"]
["Form 10FC","Authorisation for claiming deduction in respect of any payment made to any financial institution located in a notified jurisdictional area","Form 27A","Form for furnishing information with the statement of deduction/collection of tax at source filed on computer media for the period (From………….to………..(dd/mm/yyyy)"]
["Form 5","Certficate of Planting /replanting Tea bushes","Form 27B","Form for furnishing information with the statement of collection of tax at source filed on computer media for the period ending………...(dd/mm/yyyy)"]
["Form 16AA","Certificate for tax deducted at source from income chargeable under the head “Salaries” – cum – Return of income","Form 27BA","Form for furnishing accountant certificate under first proviso to sub-section (6A) of section 206C of the Income-tax Act, 1961"]
["Form 10CCAE","Certificate from a person making payment to an assessee,engaged in the business of a hotel/tour operator/travel agent,out of Indian currency obtained by conversion of foreign exchange received from/on behalf of a foreign tourist/group of tourist","Form 27C","Declaration under sub-section (1A) of section 206C of the Income-tax Act, 1961 to be made by a buyer for obtaining goods without collection of tax"]
["Form 62","Certificate from the principal officer of the amalgamated company and duly verfied by an accountant regarding achievement of the prescribed level of production and continuance of such level of prduction in subsequent years","Form 27D","Certificate under section 206C of the Income-tax Act, 1961 for Tax collected at source"]
["Form 15CB","Certificate of an accountant","Form 27E","Annual return of collection of tax under section 206C of I.T. Act, 1961 in respect of collections for the period ending…….."]
["Form 58A","Certificate of expenditure by way of payment in respect of eligible projects or schemes notified under section 35AC","Form 27EQ","Quarterly statement of Tax Collection at Source under section 206C of Income-tax Act, 1961 for the quarter ended June/September/December/March…….."]
["Form 58B","Certificate of expenditure incurred directly by a company in respect of eligible projects or schemes notified under section 35AC","Form 27Q","Quarterly statement of deduction of tax under sub-section (3) of section 200 of I.T. Act, 1961 in respect of payments other than Salary made to non-residents for the quarter ended June/September/December/March"]
["Form 10H","Certificate of foreign inward remittance","Form 28","Notice of demand under section 156 of the Income-tax Act, 1961 for payment of advance tax under sub-section (3) or sub-section (4) of section 210"]
["Form 10FB","Certificate of residence for the purposes of section 90 and 90A","Form 28A","Intimation to the Assessing Officer under section 210(5) regarding the notice of demand under section 156 of the Income-tax Act, 1961 for payment of advance tax under section 210(3)/210(4) of the Act"]
["Form 10IA","Certificate of the medical authority for certifying ‘person with disability’, ‘severe disability’, ‘autism’, ‘cerebral palsy’ and ‘multiple disability’ for purposes of section 80DD and section 80U","Form 29B","Report under Section 115JB of the Income-tax Act, 1961 for computing the book profits of the company"]
["Form 10CCABA","Certificate to be issued by an undertaking in the Special Economic Zone to the manufacturer undertaking referred to in sub-section (4C) of section 80HHC, for purposes of proviso to sub-section (4) of section 80HHC","Form 29C","Report under section 115JC of the Income-tax Act, 1961 for computing adjusted total income and minimum alternate tax of the limited liability partnership"]
["Form 10CCAB","Certificate to be issued by Export House/Trading House to the supporting manufacturer for purposes of clause (b) of sub-section (4A) of section 80HHC","Form 2B","Return of income for block assessment"]
["Form 10CCAG","Certificate to be issued by exporting company to the supporting software developer for the purposes of clause (ii) of sub-section (4A) of section 80HHE","Form 2C","Return of income for persons"]
["Form 10CCAH","Certificate under clause (ia) of sub-section (3) of section 80HHB of the Income-tax Act, 1961","Form 2E","NAYA SARAL - Income-tax return form for resident individual/Hindu undivided family not having income from business or profession or capital gains or agricultural income"]
["Form 16","Certificate under section 203 of the Inc ome-tax Act, 1961 for tax deducted at source on salary","Form 30","Claim for refund of tax"]
["Form 16A","Certificate under section 203 of the Income-tax Act, 1961 for tax deducted at source","Form 30A","Form of undertaking to be furnished under sub-section (1) of section 230 of the Income-tax Act, 1961"]
["Form 16B","Certificate under section 203 of the Income-tax Act, 1961 for tax deducted at source","Form 30B","Application for Settlement Commission"]
["Form 27D","Certificate under section 206C of the Income-tax Act, 1961 for Tax collected at source","Form 30C","Form for furnishing the details under section 230(1A) of the Income-tax Act, 1961"]
["Form 57","Certificate under section 222 or 223 of the Income-tax Act, 1961","Form 31","Application for a certificate under the first proviso to sub-section (1A) of section 230 of the Income-tax Act, 1961"]
["Form 10CCC","Certificate under sub-rule (3) of rule 18BBE of the Income-tax Rules, 1962","Form 33","Clearance certificate under the first proviso to sub-section (1A) of section 230 of the Income-tax Act, 1961"]
["Form 10CCE","Certificate under sub-section (2) of section 80RRB for Patentees in receipt of royalty income, etc.","Form 34A","Application for a certificate under section 230A(1) of the Income-tax Act, 1961"]
["Form 10CCD","Certificate under sub-section (3) of section 80QQB for Authors of certain books in receipt of Royalty income, etc.","Form 34B","Form of application for settlement of cases under section 245C(1) of the Income-tax Act, 1961"]
["Form 26QB","Challan –cum – statement of deduction of tax under section 194-IA","Form 34BA","Intimation to the Assessing Officer of having made an application to the Settlement Commission"]
["Form 30","Claim for refund of tax","Form 34C","Form of application for obtaining an advance ruling under section 245Q(1) of the Income-tax Act, 1961"]
["Form 33","Clearance certificate under the first proviso to sub-section (1A) of section 230 of the Income-tax Act, 1961","Form 34D","Form of application by a resident applicant seeking advance ruling under section 245Q(1) of the Income-tax Act, 1961 in relation to a transaction undertaken or proposed to be undertaken by him with a non-resident"]
["Form 12A","Communication under clause (b) of Explanation below section 185(1) of the Income -tax Act, 1961, regarding partner who is a benamidar","Form 34DA","Form of application by a resident applicant referred to in section 245N(b)(iia) seeking advance ruling under section 245Q(1) of the Income-tax Act, 1961 in relation to a transaction undertaken or proposed to be undertaken by him"]
["Form 56B","Condensed financial information income statement","Form 34E","Form of application by a person falling within such class or category of persons as notified by Central Government in exercise of powers conferred for obtaining and advance ruling u/s 245Q(1) of the Income-tax Act, 1961"]
["Form 56BA","Condensed financial information Income statement","Form 34EA","Form of application for obtaining an advance ruling under section 245Q(1) of the Income-tax Act, 1961"]
["Form 12","Declaratiion under section 184(7) of the Income-tax Act,1961 for continuation of registration","Form 34F","Form of application for giving effect to the terms of any agreement under clause (h) of sub-section (2) of section 295 of the Income-tax Act, 1961"]
["Form 15I","Declaration for non-deduction of tax at source to be furnished to contractor under the second proviso to clause (i) of sub-section (3) of section 194C by sub-contractor not owning more than two heavy goods carriages/trucks during the Financial Year","Form 35","Appeal to the Commissioner of Income-tax (Appeals)"]
["Form 10BA","Declaration to be filed by the assessee claiming deduction under section 80GG","Form 36","Form of appeal to the Appellate Tribunal"]
["Form 15G","Declaration under section 197A(1) and section 197A(1A) to be made by an individual or a person (not being a company or firm) claiming certain incomes without deduction of tax","Form 36A","Form of memorandum of cross-objections to the Appellate Tribunal"]
["Form 15H","Declaration under section 197A(1C) to be made by an individual who is of the age of sixty years or more claiming certain incomes without deduction of tax","Form 37","Reference application under section 256(1) of the Income- tax Act, 1961"]
["Form 27C","Declaration under sub-section (1A) of section 206C of the Income-tax Act, 1961 to be made by a buyer for obtaining goods without collection of tax","Form 37EE","Statement to be registered with the comptetent authority under section 269AB(2) of the Income-tax Act, 1961"]
["Form 10AA","Details of accounts under section 80G(5C)(v) of the Income-tax Act, 1961, for providing relief to the victims of earthquake in Gujarat","Form 37F","Form of appeal to the Appellate Tribunal against order of competent authority"]
["Form 60","Form for declaration to be filed by an individual or a person (not being a company or firm) who does not have a permanent account number and who enters into any transaction specified in rule 114B","Form 37G","Statement to be furnished to the registering officer under section 269P(1) of the Income-tax Act, 1961 along with the instrument of transfer"]
["Form 10DB","Form for evidence of payment of securities transaction tax on transations entered in a recognised stock exchange","Form 37H","Fortnightly return under section 269P(2)(b) of the the Income-tax Act, 1961, in respect of the documents registered"]
["Form 10DC","Form for evidence of payment of securities transaction tax on transations tax on transactions of sale of unit of equity oriented fund to the mutual fund","Form 37-I","Statement of agreement for transfer of immovable property to be furnished to the appropriate authority under section 269UC of the Income-tax Act, 1961"]
["Form 27BA","Form for furnishing accountant certificate under first proviso to sub-section (6A) of section 206C of the Income-tax Act, 1961","Form 38","Register of income-tax practitioners maintained by the Chief Commissioner or Commissioner of Income-tax.............."]
["Form 26A","Form for furnishing accountant certificate under the first proviso to sub-section (1) of section 201 of the Income-tax Act, 1961","Form 39","Form of application for registration as authorised income- tax practitioner"]
["Form 12B","Form for furnishing details of income u/s 192(2) for the year ending 31st March,....","Form 3AA","Report under section 32(1)(iia) of the Income-tax Act, 1961"]
["Form 47","Form for furnishing information under clause (b) of sub-section (1) of section 138 of the Income-tax Act, 1961","Form 3AAA","Audit Report under section 32AB(5)"]
["Form 27B","Form for furnishing information with the statement of collection of tax at source filed on computer media for the period ending………...(dd/mm/yyyy)","Form 3AC","Audit report under section 33AB(2)"]
["Form 27A","Form for furnishing information with the statement of deduction/collection of tax at source filed on computer media for the period (From………….to………..(dd/mm/yyyy)","Form 3AD","Audit Report under section 33ABA(2)"]
["Form 10E","Form for furnishing particulars of income u/s 192(2A) for the year ending 31st March,20..... for claiming relief u/s 89(1) by a Government servant/an employee in a company, co-operative society, local authority, university, institution,association/body","Form 3AE","Audit report under section 35D(4)/35E(6) of the Income- tax Act, 1961"]
["Form 30C","Form for furnishing the details under section 230(1A) of the Income-tax Act, 1961","Form 3BA","Report under section 36(1)(xi) of the Income-tax Act,1961"]
["Form 48","Form for intimating non-availability of information under clause (b) of sub-section (1) of section 138 of the Income-tax Act, 1961","Form 3BB","Monthly statement to be furnished by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of ……………"]
["Form 41","Form for maintaining accounts of subscribers to a recognised provident fund","Form 3BC","Monthly statement to be furnished by a recognised association in respect of transactions in which client codes have been modified after registering in the system for the month of ....."]
["Form 3CEG","Form for making the reference to the Commissioner by the Assessing Officer","Form 3C","Form of daily case register"]
["Form 40B","Form for modifying nomination","Form 3CA","Audit report under section 44AB of the Income -tax Act, 1961, in a case where the accounts of the business or profession of a person have been audited under any other law"]
["Form 3CP","Form for notification of agricultural extension project under sub-section (1) of section 35CCC of the Income-tax Act, 1961","Form 3CB","Audit report under section 44AB of the Income -tax Act 1961, in the case of a person referred to in clause (b) of sub - rule (1) of rule 6G"]
["Form 3CR","Form for notification of skill development project under sub-section (1) of section 35CCD of the Income-tax Act, 1961","Form 3CD","Statement of particulars required to be furnished under section 44AB of the Income-tax Act, 1961"]
["Form 3CFA","Form for Opting for taxation of income by way of royalty in respect of Patent","Form 3CE","Audit Report under sub-section (2) of section 44DA of the Income-tax Act, 1961"]
["Form 3CEI","Form for recording the satisfaction by the Commissioner before making a reference to the Approving Panel under sub-section (4) of section 144BA","Form 3CEA","Report of an accountant to be furnished by an assessee under sub-section (3) of section 50B of the Income -tax Act, 1961 relating to computation of capital gains in case of slump sale"]
["Form 3CEH","Form for returning the reference made under section 144BA","Form 3CEAA","Report to be furnished under sub-section (4) of section 92D of the Income-tax Act, 1961"]
["Form 36","Form of appeal to the Appellate Tribunal","Form 3CEAB","Intimation by a designated constituent entity, resident in India, of an international group, for the purposes of sub-section (4) of section 92D of the Income-tax Act, 1961"]
["Form 37F","Form of appeal to the Appellate Tribunal against order of competent authority","Form 3CEAC","Intimation by a constituent entity, resident in India, of an international group, the parent entity of which is not resident in India, for the purposes of sub-section (1) of section 286 of the Income-tax Act, 1961"]
["Form 34E","Form of application by a person falling within such class or category of persons as notified by Central Government in exercise of powers conferred for obtaining and advance ruling u/s 245Q(1) of the Income-tax Act, 1961","Form 3CEAD","Report by a parent entity or an alternate reporting entity or any other constituent entity, resident in India, for the purposes of sub-section (2) or sub-section (4) of section 286 of the Income-tax Act, 1961"]
["Form 34DA","Form of application by a resident applicant referred to in section 245N(b)(iia) seeking advance ruling under section 245Q(1) of the Income-tax Act, 1961 in relation to a transaction undertaken or proposed to be undertaken by him","Form 3CEAE","Intimation on behalf of the international group for the purposes of the proviso to sub-section (4) of section 286 of the Income-tax Act, 1961"]
["Form 34D","Form of application by a resident applicant seeking advance ruling under section 245Q(1) of the Income-tax Act, 1961 in relation to a transaction undertaken or proposed to be undertaken by him with a non-resident","Form 3CEB","Report from an accountant to be furnished under section 92E relating to international transaction(s)"]
["Form 49B","Form of application for allotment of Tax Deduction and Collection Account Number under section 203A of the Income-tax Act, 1961","Form 3CEC","Application for a pre-filing meeting"]
["Form 34F","Form of application for giving effect to the terms of any agreement under clause (h) of sub-section (2) of section 295 of the Income-tax Act, 1961","Form 3CED","Application for an Advance Pricing Agreement"]
["Form 34C","Form of application for obtaining an advance ruling under section 245Q(1) of the Income-tax Act, 1961","Form 3CEDA","Application for rollback of an Advance Pricing Agreement"]
["Form 34EA","Form of application for obtaining an advance ruling under section 245Q(1) of the Income-tax Act, 1961","Form 3CEE","Application for withdrawal of APA request"]
["Form 39","Form of application for registration as authorised income- tax practitioner","Form 3CEF","Annual Compliance Report on Advance Pricing Agreement"]
["Form 34B","Form of application for settlement of cases under section 245C(1) of the Income-tax Act, 1961","Form 3CEFA","Application for Opting for Safe Harbour"]
["Form 68","Form of application under section 270AA(2) of the Income-tax Act, 1961","Form 3CEG","Form for making the reference to the Commissioner by the Assessing Officer"]
["Form 10HA","Form of certificate under second proviso to section 80-O of the Income-tax Act, 1961","Form 3CEH","Form for returning the reference made under section 144BA"]
["Form 3C","Form of daily case register","Form 3CEI","Form for recording the satisfaction by the Commissioner before making a reference to the Approving Panel under sub-section (4) of section 144BA"]
["Form 36A","Form of memorandum of cross-objections to the Appellate Tribunal","Form 3CFA","Form for Opting for taxation of income by way of royalty in respect of Patent"]
["Form 40A","Form of nomination","Form 3CF-I","Application Form for approval under clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961 in the case of a Scientific Research Association"]
["Form 30A","Form of undertaking to be furnished under sub-section (1) of section 230 of the Income-tax Act, 1961","Form 3CF-II","Application Form for approval under clause (ii) or clause (iii) of sub-section (1) of section 35 of the Income-tax Act, 1961 in the case of a University, College or other Institution"]
["Form 26B","Form to be filed by the deductor, if he claims refund of sum paid under Chapter XVII-B of the Income-tax Act, 1961","Form 3CFIII","Application form for approval under clause (iia) of sub-section (1) of section 35 of the Income-tax Act, 1961 in"]
["Form 37H","Fortnightly return under section 269P(2)(b) of the the Income-tax Act, 1961, in respect of the documents registered","Form 3CG","Application for approval of scientific research programme under section 35(2AA) of the Income-tax Act, 1961"]
["Form 3CT","Income attributable to assets located in India under section 9 of the Income-tax Act, 1961","Form 3CH","Order of approval of scientific research programme under section 35(2AA) of the Income-tax Act, 1961"]
["Form 8","Income from the manufacture of tea","Form 3CI","Receipt of payment for carrying out scientific research under section 35(2AA) of the Income-tax Act, 1961"]
["Form 49D","Information and documents to be furnished by an Indian concern under section 285A","Form 3CJ","Report to be submitted by the prescribed authority to the Director General (Income-tax Exemptions) after approval of scientific research programme under section 35(2AA) of the Income-tax Act, 1961"]
["Form 15CA","Information to be furnished for payments to a non-resident not being a company, or to a foreign company","Form 3CK","Application form for entering into an agreement with the Department of Scientific and Industrial Research for co-operation in in-house Research and Development facility and for audit of the accounts maintained for that facility"]
["Form 63AA","Information to be furnished for payments to a non-resident not being a company, or to a foreign company","Form 3CL","Report to be submitted by the prescribed authority to the Director General (Income-tax Exemptions) under section 35(2AB) of the Income-tax Act, 1961"]
["Form 45D","Information to be furnished to the income-tax authority under section 133B of the Income-tax Act, 1961","Form 3CLA","Report from an accountant to be furnished under sub-section (2AB) of section 35 of the Act relating to in-house scientific research and development facility"]
["Form 10F","Information to be provided under sub-section (5) of section 90 or sub-section (5) of section 90A of the Income-tax Act, 1961","Form 3CM","Order of approval of in-house research and development facility under section 35(2AB) of the Income-tax Act, 1961"]
["Form 3CEAC","Intimation by a constituent entity, resident in India, of an international group, the parent entity of which is not resident in India, for the purposes of sub-section (1) of section 286 of the Income-tax Act, 1961","Form 3CN","Application for notification of affordable housing project as specified business under section 35AD"]
["Form 3CEAB","Intimation by a designated constituent entity, resident in India, of an international group, for the purposes of sub-section (4) of section 92D of the Income-tax Act, 1961","Form 3CO","Application form for approval under sub-section (1) of section 35CCC of the Income-tax Act, 1961"]
["Form 3CEAE","Intimation on behalf of the international group for the purposes of the proviso to sub-section (4) of section 286 of the Income-tax Act, 1961","Form 3CP","Form for notification of agricultural extension project under sub-section (1) of section 35CCC of the Income-tax Act, 1961"]
["Form 34BA","Intimation to the Assessing Officer of having made an application to the Settlement Commission","Form 3CQ","Application form for approval under sub-section (1) of section 35CCD of the Income-tax Act, 1961"]
["Form 28A","Intimation to the Assessing Officer under section 210(5) regarding the notice of demand under section 156 of the Income-tax Act, 1961 for payment of advance tax under section 210(3)/210(4) of the Act","Form 3CR","Form for notification of skill development project under sub-section (1) of section 35CCD of the Income-tax Act, 1961"]
["Form 3BC","Monthly statement to be furnished by a recognised association in respect of transactions in which client codes have been modified after registering in the system for the month of .....","Form 3CS","Application for notification of a semiconductor wafer fabrication manufacturing unit as specified business under section 35AD"]
["Form 3BB","Monthly statement to be furnished by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of ……………","Form 3CT","Income attributable to assets located in India under section 9 of the Income-tax Act, 1961"]
["Form 2E","NAYA SARAL - Income-tax return form for resident individual/Hindu undivided family not having income from business or profession or capital gains or agricultural income","Form 4","Notice of commencement of planting/replanting tea bushes"]
["Form 4","Notice of commencement of planting/replanting tea bushes","Form 40","Notice of demand under section 156 of the Income-tax Act, 1961 for payment of advance tax under sub-section (3) or sub-section (4) of section 210"]
["Form 7","Notice of demand under section 156 of the Income-tax Act, 1961","Form 40A","Form of nomination"]
["Form 28","Notice of demand under section 156 of the Income-tax Act, 1961 for payment of advance tax under sub-section (3) or sub-section (4) of section 210","Form 40B","Form for modifying nomination"]
["Form 40","Notice of demand under section 156 of the Income-tax Act, 1961 for payment of advance tax under sub-section (3) or sub-section (4) of section 210","Form 40C","Application for recognition of a recognisied provident fund"]
["Form 3CM","Order of approval of in-house research and development facility under section 35(2AB) of the Income-tax Act, 1961","Form 41","Form for maintaining accounts of subscribers to a recognised provident fund"]
["Form 3CH","Order of approval of scientific research programme under section 35(2AA) of the Income-tax Act, 1961","Form 42","Appeal against refusal to recognise or withdrawal of recognition from a provident fund"]
["Form 15J","Particulars to be furnished by the Contractor under the third proviso to clause (i) of sub-section (3) of section 194C for the Financial Year…..(Assessment Year)","Form 43","Appeal against refusal to approve or withdrawal of approval from a superannuation fund"]
["Form 56FF","Particulars to be furnished under clause (b) of sub-section (1B) of section 10A of the Income-tax Act, 1961","Form 44","Appeal against refusal to approve or withdrawal of approval from a gratuity fund"]
["Form 26QA","Quarterly return for the quarter ended June/September/December/March (tick whichever applicable) of the Financial Year in respect of payment of interest to residents without deduction of tax under section 206A","Form 45","Warrant of authorisation under section 132 of the Income -tax Act, 1961, and rule 112(1) of the Income -tax Rules, 1962"]
["Form 26QAA","Quarterly return under section 206A for the quarter ended June/Sep./Dec./March","Form 45A","Warrant of authorisation under the proviso to sub-section (1) of section 132 of the Income-tax Act, 1961"]
["Form 27Q","Quarterly statement of deduction of tax under sub-section (3) of section 200 of I.T. Act, 1961 in respect of payments other than Salary made to non-residents for the quarter ended June/September/December/March","Form 45B","Warrant of authorisation under sub-section (1A) of section 132 of the Income-tax Act, 1961"]
["Form 26Q","Quarterly statement of deduction of tax under sub-section (3) of section 200 of the Income-tax Act, 1961 in respect of payments other than Salary for the quarter ended June/September/December/March…………","Form 45C","Warrant of authorisation under sub-section (1) of section 132A of the Income-tax Act, 1961"]
["Form 24Q","Quarterly statement of deduction of tax under sub-section (3) of section 200 of the Income-tax Act, 1961 in respect of salary for the quarter ended June/September/December/March……","Form 45D","Information to be furnished to the income-tax authority under section 133B of the Income-tax Act, 1961"]
["Form 27EQ","Quarterly statement of Tax Collection at Source under section 206C of Income-tax Act, 1961 for the quarter ended June/September/December/March……..","Form 46","Application for information under clause (b) of sub-section (1) of section 138 of the Income-tax Act, 1961"]
["Form 15CC","Quarterly statement to be furnished by an authorised dealer in respect of remittances made for the quarter of ………….. of ……… . (Financial Year)","Form 47","Form for furnishing information under clause (b) of sub-section (1) of section 138 of the Income-tax Act, 1961"]
["Form 3CI","Receipt of payment for carrying out scientific research under section 35(2AA) of the Income-tax Act, 1961","Form 48","Form for intimating non-availability of information under clause (b) of sub-section (1) of section 138 of the Income-tax Act, 1961"]
["Form 37","Reference application under section 256(1) of the Income- tax Act, 1961","Form 49","Refusal to supply information under clause (b) of sub-section (1) of section 138 of the Income-tax Act, 1961"]
["Form 49","Refusal to supply information under clause (b) of sub-section (1) of section 138 of the Income-tax Act, 1961","Form 49A","Application for Allotment of Permanent Account Number [In the case of Indian Citizens/Indian Companies/Entities Incorporated in India/Unincorporated Entities Formed in India]"]
["Form 38","Register of income-tax practitioners maintained by the Chief Commissioner or Commissioner of Income-tax..............","Form 49AA","Application for allotment of Permanent Account Number [Individuals not being a citizen of India/Entities Incorporated Outside India/Unincorporated Entities Formed Outside India]"]
["Form 3CEAD","Report by a parent entity or an alternate reporting entity or any other constituent entity, resident in India, for the purposes of sub-section (2) or sub-section (4) of section 286 of the Income-tax Act, 1961","Form 49B","Form of application for allotment of Tax Deduction and Collection Account Number under section 203A of the Income-tax Act, 1961"]
["FORM No. 3CEJ","Report from an accountant to be furnished for purposes of section 9A relating to arm's length price in respect of the remuneration paid by an eligible investment fund to the fund manager","Form 49C","Annual Statement under section 285 of the Income-tax Act, 1961"]
["Form 3CEB","Report from an accountant to be furnished under section 92E relating to international transaction(s)","Form 49D","Information and documents to be furnished by an Indian concern under section 285A"]
["Form 3CLA","Report from an accountant to be furnished under sub-section (2AB) of section 35 of the Act relating to in-house scientific research and development facility","Form 5","Certficate of Planting /replanting Tea bushes"]
["Form 10CCBD","Report of accountant under section 80-IB(11C)","Form 52A","Statement to be furnished to the Assessing Officer under section 285B of the Income-tax Act, 1961, in respect of production of a cinematograph film"]
["Form 3CEA","Report of an accountant to be furnished by an assessee under sub-section (3) of section 50B of the Income -tax Act, 1961 relating to computation of capital gains in case of slump sale","Form 54","Application under section 281A(2) for obtaining a certified copy of notice under section 281A(1)/281A(1A)/281A(1B), of the Income-tax Act, 1961"]
["Form 3CEAA","Report to be furnished under sub-section (4) of section 92D of the Income-tax Act, 1961","Form 55","Application for approval of an association or institution for purposes of exemption under section 10(23), or continuance thereof for the year...."]
["Form 58D","Report to be submitted by a public sector company, local authority or an approved association or institution under clause (ii) of sub-section (5) of section 35AC of the Income-tax Act, 1961 to the National Committee on a notified eligible project or schem","Form 56","Application for grant of exemption or continuance thereof under section 10(23C)(iv) and (v) for the year"]
["Form 3CJ","Report to be submitted by the prescribed authority to the Director General (Income-tax Exemptions) after approval of scientific research programme under section 35(2AA) of the Income-tax Act, 1961","Form 56A","Application for approval of a Venture Capital Fund or a Venture Capital Company"]
["Form 3CL","Report to be submitted by the prescribed authority to the Director General (Income-tax Exemptions) under section 35(2AB) of the Income-tax Act, 1961","Form 56AA","Application for approval of a Venture Capital Fund or a Venture Capital Company"]
["Form 58C","Report to be submitted under clause (ii) of sub-section (4) of section 35AC of the Income-tax Act, 1961 to the National Committee by an approved association or institution","Form 56B","Condensed financial information income statement"]
["Form 56F","Report under section 10A of the Income-tax Act, 1961","Form 56BA","Condensed financial information Income statement"]
["Form 56G","Report under Section 10B of the Income-tax Act, 1961","Form 56C","Statement of assets and liabilities"]
["Form 56H","Report under section 10BA of the Income-tax Act, 1961","Form 56CA","Statement of assets and liabilities"]
["Form 29B","Report under Section 115JB of the Income-tax Act, 1961 for computing the book profits of the company","Form 56D","Application for grant of exemption or continuance thereof under section 10(23C)(vi) and (via) for the year . . . . ."]
["Form 29C","Report under section 115JC of the Income-tax Act, 1961 for computing adjusted total income and minimum alternate tax of the limited liability partnership","Form 56E","Application for approval under section 10(23G) of an enterprise wholly engaged in the eligible business"]
["Form 3AA","Report under section 32(1)(iia) of the Income-tax Act, 1961","Form 56F","Report under section 10A of the Income-tax Act, 1961"]
["Form 3BA","Report under section 36(1)(xi) of the Income-tax Act,1961","Form 56FF","Particulars to be furnished under clause (b) of sub-section (1B) of section 10A of the Income-tax Act, 1961"]
["Form 10CCAC","Report under section 80HHC(4)/80HHC(4A) of the Income-tax Act, 1961","Form 56G","Report under Section 10B of the Income-tax Act, 1961"]
["Form 10CCAD","Report under section 80HHD of the Income-tax Act, 1961","Form 56H","Report under section 10BA of the Income-tax Act, 1961"]
["Form 10CCAF","Report under section 80HHE(4)/80HHE(4A) of the Income-tax Act, 1961","Form 57","Certificate under section 222 or 223 of the Income-tax Act, 1961"]
["Form 10CCAI","Report under section 80HHF(4) of the Income-tax Act, 1961","Form 58A","Certificate of expenditure by way of payment in respect of eligible projects or schemes notified under section 35AC"]
["Form 10DA","Report under section 80JJAA of the Income-tax Act, 1961","Form 58B","Certificate of expenditure incurred directly by a company in respect of eligible projects or schemes notified under section 35AC"]
["Form 10CCF","Report under section 80LA(3) of the Income-tax Act, 1961","Form 58C","Report to be submitted under clause (ii) of sub-section (4) of section 35AC of the Income-tax Act, 1961 to the National Committee by an approved association or institution"]
["Form 2B","Return of income for block assessment","Form 58D","Report to be submitted by a public sector company, local authority or an approved association or institution under clause (ii) of sub-section (5) of section 35AC of the Income-tax Act, 1961 to the National Committee on a notified eligible project or schem"]
["Form 2C","Return of income for persons","Form 59","Application for approval of issue of public companies under section 80C(2)(xix) or under section 88(2)(xvi) of the Income-tax Act"]
["Form 61","Statement containing particulars of declaration received in Form No. 60","Form 59A","Application for approval of mutual funds investing in the eligible issue of public companies under section 80C(2)(xx) or under section 88(2)(xvii) of the Income-tax Act"]
["Form 37-I","Statement of agreement for transfer of immovable property to be furnished to the appropriate authority under section 269UC of the Income-tax Act, 1961","Form 5A","Statement of particulers for purposes of section 33A relating to (a) planting of tea bushes on land not planted at any time with tea bushes or on land which had been previously abandoned; (b) replanting of tea bushes in replacement of tea bushes that have"]
["Form 56C","Statement of assets and liabilities","Form 5B","Application for notification of a zero coupon bond under clause (48) of section 2 of the IT Act, 1961"]
["Form 56CA","Statement of assets and liabilities","Form 60","Form for declaration to be filed by an individual or a person (not being a company or firm) who does not have a permanent account number and who enters into any transaction specified in rule 114B"]
["Form 64A","Statement of income distributed by a business trust to be furnished under section 115UA of the Income-tax Act, 1961","Form 61","Statement containing particulars of declaration received in Form No. 60"]
["Form 64B","Statement of income distributed by a business trust to be provided to the unit holder under section 115UA of the Income-tax Act, 1961","Form 61A","Statement of Specified Financial Transactions under section 285BA(1) of the Income-tax Act, 1961"]
["Form 64F","Statement of income distributed by a securitisation trust to be provided to the investor under section 115TCA of the Income-tax Act, 1961","FORM 61B (APPLICABLE FROM 7-8-2015 TO 31-12-2016)","Statement of Reportable Account under sub-section (1) section 285BA of the Income-Tax Act, 1961"]
["Form 64C","Statement of income distributed by an investment fund to be provided to the unit holder under section 115UB of the Income-tax Act, 1961","Form 62","Certificate from the principal officer of the amalgamated company and duly verfied by an accountant regarding achievement of the prescribed level of production and continuance of such level of prduction in subsequent years"]
["Form 64","Statement of income distributed by Venture Capital Company or a Venture Capital Fund to be furnished under section 115U of the Income-tax Act, 1961","Form 63","Statement to be furnished to the Assessing Officer designated under rule 12B of the Income-tax Rules, 1962, in respect of income distributed by the Unit Trust of India"]
["Form 67","Statement of income from a country or specified territory outside India and Foreign Tax Credit","Form 63A","Statement to be furnished to the Assessing Officer designated under rule 12B of the Income-tax Rules, 1962, in respect of income distributed by a Mutual Fund"]
["Form 64E","Statement of income paid or credited by a securitisation trust to be furnished under section 115TCA of the Income-tax Act, 1961","Form 63AA","Information to be furnished for payments to a non-resident not being a company, or to a foreign company"]
["Form 64D","Statement of income paid or credited by investment fund to be furnished under section 115UB of the Income-tax Act, 1961","Form 64","Statement of income distributed by Venture Capital Company or a Venture Capital Fund to be furnished under section 115U of the Income-tax Act, 1961"]
["Form 3CD","Statement of particulars required to be furnished under section 44AB of the Income-tax Act, 1961","Form 64A","Statement of income distributed by a business trust to be furnished under section 115UA of the Income-tax Act, 1961"]
["Form 5A","Statement of particulers for purposes of section 33A relating to (a) planting of tea bushes on land not planted at any time with tea bushes or on land which had been previously abandoned; (b) replanting of tea bushes in replacement of tea bushes that have","Form 64B","Statement of income distributed by a business trust to be provided to the unit holder under section 115UA of the Income-tax Act, 1961"]
["FORM 61B (APPLICABLE FROM 7-8-2015 TO 31-12-2016)","Statement of Reportable Account under sub-section (1) section 285BA of the Income-Tax Act, 1961","Form 64C","Statement of income distributed by an investment fund to be provided to the unit holder under section 115UB of the Income-tax Act, 1961"]
["Form 61A","Statement of Specified Financial Transactions under section 285BA(1) of the Income-tax Act, 1961","Form 64D","Statement of income paid or credited by investment fund to be furnished under section 115UB of the Income-tax Act, 1961"]
["Form 22","Statement of tax deducted at source from contributions repaid to employees in the case of an approved superannuation fund","Form 64E","Statement of income paid or credited by a securitisation trust to be furnished under section 115TCA of the Income-tax Act, 1961"]
["Form 12BB","Statement showing particulars of claims by an employee for deduction of tax under section 192","Form 64F","Statement of income distributed by a securitisation trust to be provided to the investor under section 115TCA of the Income-tax Act, 1961"]
["Form 12BA","Statement showing particulars of perquisites, other fringe benefits or amenities and profits in lieu of salary with value thereof","Form 65(New)","Application for exercising/renewing option for the tonnage tax scheme under sub-section (1) of section 115VP or sub-section (1) of section 115VR of the Income-tax Act, 1961"]
["Form 63A","Statement to be furnished to the Assessing Officer designated under rule 12B of the Income-tax Rules, 1962, in respect of income distributed by a Mutual Fund","Form 66","Audit Report under clause (ii) of section 115VW of the Income-tax Act, 1961"]
["Form 63","Statement to be furnished to the Assessing Officer designated under rule 12B of the Income-tax Rules, 1962, in respect of income distributed by the Unit Trust of India","Form 67","Statement of income from a country or specified territory outside India and Foreign Tax Credit"]
["Form 52A","Statement to be furnished to the Assessing Officer under section 285B of the Income-tax Act, 1961, in respect of production of a cinematograph film","Form 68","Form of application under section 270AA(2) of the Income-tax Act, 1961"]
["Form 10","Statement to be furnished to the Assessing Officer/prescribed authority under sub-section (2) of section 11 of the Income-tax Act, 1961","Form 6B","Audit report under section 142(2A) of the Income-tax Act, 1961"]
["Form 37G","Statement to be furnished to the registering officer under section 269P(1) of the Income-tax Act, 1961 along with the instrument of transfer","Form 7","Notice of demand under section 156 of the Income-tax Act, 1961"]
["Form 37EE","Statement to be registered with the comptetent authority under section 269AB(2) of the Income-tax Act, 1961","Form 8","Income from the manufacture of tea"]
["Form 24G","TDS/TCS Book Adjustment Statement","Form 9","Application for grant of approval or continuance thereof to a fund under section 10(23AAA) of the Income-tax Act, 1961"]
["Form 45","Warrant of authorisation under section 132 of the Income -tax Act, 1961, and rule 112(1) of the Income -tax Rules, 1962","Form 9A","Application for exercise of option under clause (2) of the Explanation to sub-section (1) of section 11 of the Income-tax Act, 1961"]
["Form 45C","Warrant of authorisation under sub-section (1) of section 132A of the Income-tax Act, 1961","Form No. 3CEFB","Application for Opting for Safe Harbour in respect of Specified Domestic Transactions"]
["Form 45B","Warrant of authorisation under sub-section (1A) of section 132 of the Income-tax Act, 1961","FORM No. 3CEJ","Report from an accountant to be furnished for purposes of section 9A relating to arm's length price in respect of the remuneration paid by an eligible investment fund to the fund manager"]
["Form 45A","Warrant of authorisation under the proviso to sub-section (1) of section 132 of the Income-tax Act, 1961","FORM NO.61A (FOR FINANCIAL YEAR 2014-15)","Annual information return or statement of financial transaction under section 285BA of the Income-tax Act, 1961"]
[{"$f":"'Return from_1920'!$B$7","v":"Form No.:3AC"},{"$f":"INDEX($B$816:$B$1056,MATCH($A$1057,Form_No_1920,0))","v":{"$error":"#N/A"}},{"$f":"INDEX(Form_No_1920,MATCH(D1057,Content_of_Form_1920,0))","v":"Form 2C"},{"$f":"'Return from_1920'!$B$11","v":"Return of income for persons"}]
["Return From No","Applied For"]
["ITR 1","For Individuals having Income from Salaries, one house property, other sources (Interest etc.) and having total income upto Rs.50 lakh","Yes","Yes"]
["ITR 2","For Individuals and HUFs not carrying out business or profession under any proprietorship","No","Yes"]
["ITR 3","For individuals and HUFs having income from a proprietary business or profession","No","Yes"]
["ITR 4","For presumptive income from Business & Profession","Yes","Yes"]
["ITR 5","For persons other than,- (i) individual, (ii) HUF, (iii) company and (iv) person filing Form ITR-7","No","Yes"]
["ITR 6","For Companies other than companies claiming exemption under section 11","No","Yes"]
["ITR 7","For persons including companies required to furnish return under sections 139(4A) or 139(4B) or 139(4C) or 139(4D) or 139(4E) or 139(4F)","No","Yes"]
["Form No.:Acknowledgement","Acknowledgement"]
[{"$f":"'Return from_1920'!$B$17","v":"ITR 5"},{"$f":"INDEX($B$1059:$B$1066,MATCH(A1067,Return_form,0))","v":"For persons other than,- (i) individual, (ii) HUF, (iii) company and (iv) person filing Form ITR-7"}]
[]
["Online: After login to e-Filing portal, taxpayer can select the ITR or Form, prepare and submit it."]
["Offline: Taxpayer can download the JAVA utility or Excel utility,prepare the XML, login to e-Filing portal and submit it."]
["Income Tax Returns"]
["ITR","Description","Online","Offline"]
["ITR 1","For Individuals having Income from Salaries, one house property, other sources (Interest etc.) and having total income upto Rs.50 lakh","Yes","Yes"]
["ITR 2","For Individuals and HUFs not carrying out business or profession under any proprietorship","No","Yes"]
["ITR 3","For individuals and HUFs having income from a proprietary business or profession","No","Yes"]
["ITR 4","For presumptive income from Business & Profession","Yes","Yes"]
["ITR 5","For persons other than,- (i) individual, (ii) HUF, (iii) company and (iv) person filing Form ITR-7","No","Yes"]
["ITR 6","For Companies other than companies claiming exemption under section 11","No","Yes"]
["ITR 7","For persons including companies required to furnish return under sections 139(4A) or 139(4B) or 139(4C) or 139(4D) or 139(4E) or 139(4F)","No","Yes"]
[]
["Content of Form","Form No","Form No","Content of Form"]
["Annual Compliance Report on Advance Pricing Agreement","Form No.:3CEF","Form No.:2B","Return of income for block assessment"]
["Annual return of “Salaries” under section 206 of the Income-tax Act, 1961 for the year ending 31st March,_______","Form No.:24","Form No.:2C","Return of income for persons"]
["Annual return of collection of tax under section 206C of I.T. Act, 1961 in respect of collections for the period ending……..","Form No.:27E","Form No.:2E","NAYA SARAL - Income-tax return form for resident individual/Hindu undivided family not having income from business or profession or capital gains or agricultural income"]
["Annual Return of deduction of tax under section 206 of Income-tax Act, 1961 in respect of all payments other than “Salaries” for the year ending 31st March,______","Form 26","Form No.:3AA","Report under section 32(1)(iia) of the Income -tax Act, 1961"]
["Annual Statement under section 285 of the Income-tax Act, 1961","Form No.:49C","Form No.:3AAA","Audit Report under section 32AB(5)"]
["Appeal against refusal to approve or withdrawal of approval from a gratuity fund","Form No.:44","Form No.:3AC","Audit report under section 33AB(2)"]
["Appeal against refusal to approve or withdrawal of approval from a superannuation fund","Form No.:43","Form No.:3AD","Audit Report under section 33ABA(2)"]
["Appeal against refusal to recognise or withdrawal of recognition from a provident fund","Form No.:42","Form No.:3AE","Audit report under section 35D(4)/35E(6) of the Income- tax Act, 1961"]
["Appeal to the Commissioner of Income-tax (Appeals)","Form No.:35","Form No.:3BA","Report under section 36(1)(xi) of the Income-tax Act, 1961"]
["Application by a banking company for a certificate under section 195(3) of the Income-tax Act, 1961, for receipt of interest and other sums without deduction of tax","Form No.:15C","Form No.:3BB","Monthly statement to be furnished by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of ……………"]
["Application by a person for a certificate under section 197 and/or sub-section (9) of section 206C of the Income-tax Act, 1961, for no deduction of tax or deduction or collection of tax at a lower rate","Form No.:13","Form No.:3BC","Monthly statement to be furnished by a recognised association in respect of transactions in which client codes have been modified after registering in the system for the month of ....."]
["Application by a person other than a banking company for a certificate under section 195(3) of the Income-tax Act, 1961, for receipt of sums other than interest and dividends without deduction of tax","Form No.:15D","Form No.:3C","Form of daily case register"]
["Application for a certificate under section 230A(1) of the Income-tax Act, 1961","Form No.:34A","Form No.:3CA","Audit report under section 44AB of the Income-tax Act, 1961 in a case where the accounts of the business or profession of a person have been audited under any other law"]
["Application for a certificate under the first proviso to sub-section (1A) of section 230 of the Income-tax Act, 1961","Form No.:31","Form No.:3CB","Audit report under section 44AB of the Income-tax Act, 1961, in the case of a person referred to in clause (b) of sub-rule (1) of rule 6G"]
["Application for a pre-filing meeting","Form No.:3CEC","Form No.:3CD","Statement of particulars required to be furnished under section 44AB of the Income-tax Act, 1961"]
["Application for Allotment of Permanent Account Number [In the case of Indian Citizens/lndian Companies/Entities incorporated in India/Unincorporated entities formed in India]","Form No.:49A","Form No.:3CE","Audit Report under sub-section (2) of section 44DA of the Income-tax Act, 1961"]
["Application for Allotment of Permanent Account Number [Individuals not being a Citizen of India/Entities incorporated outside India/Unincorporated entities formed outside India]","Form No.:49AA","Form No.:3CEA","Report of an accountant to be furnished by an assessee under sub-section (3) of section 50B of the Income -tax Act, 1961 relating to computation of capital gains in case of slump sale"]
["Application for approval of a Venture Capital Fund or a Venture Capital Company","Form No.:56A","Form No.:3CEAA","Report to be furnished under sub-section (4) of section 92D of the Income-tax Act, 1961"]
["Application for approval of a Venture Capital Fund or a Venture Capital Company","Form No.:56AA","Form No.:3CEAB","Intimation by a designated constituent entity, resident in India, of an international group, for the purposes of sub-section (4) of section 92D of the Income-tax Act, 1961"]
["Application for approval of an association or institution for purposes of exemption under section 10(23), or continuance thereof for the year....","Form No.:55","Form No.:3CEAC","Intimation by a constituent entity, resident in India, of an international group, the parent entity of which is not resident in India, for the purposes of sub-section (1) of section 286 of the Income-tax Act, 1961"]
["Application for approval of issue of public companies under section 80C(2)(xix) or under section 88(2)(xvi) of the Income-tax Act","Form No.:59","Form No.:3CEAD","Report by a parent entity or an alternate reporting entity or any other constituent entity, resident in India, for the purposes of sub-section (2) or sub-section (4) of section 286 of the Income-tax Act, 1961"]
["Application for approval of mutual funds investing in the eligible issue of public companies under section 80C(2)(xx) or under section 88(2)(xvii) of the Income-tax Act","Form No.:59A","Form No.:3CEAE","Intimation on behalf of the international group for the purposes of the proviso to sub-section (4) of section 286 of the Income-tax Act, 1961"]
["Application for approval of scientific research programme under section 35(2AA) of the Income-tax Act, 1961","Form No.:3CG","Form No.:3CEB","Report from an accountant to be furnished under section 92E relating to international transaction(s)"]
["Application for approval under section 10(23G) of an enterprise wholly engaged in the eligible business","Form No.:56E","Form No.:3CEC","Application for a pre-filing meeting"]
["Application for Certificate of residence for the purposes of an agreement under section 90 and 90A of the Income-tax Act, 1961","Form No.:10FA","Form No.:3CED","Report by a parent entity or an alternate reporting entity or any other constituent entity, resident in India, for the purposes of sub-section (2) or sub-section (4) of section 286 of the Income-tax Act, 1961"]
["Application for exercise of option under clause (2) of the Explanation to sub-section (1) of section 11 of the Income - tax Act, 1961","Form No.:9A","Form No.:3CEDA","Application for rollback of an Advance Pricing Agreement"]
["Application for exercise of option under sub-section (4) of section 115BA of the Income-tax Act, 1961","Form No.:10IB","Form No.:3CEE","Application for withdrawal of APA request"]
["Application for exercising/renewing option for the tonnage tax scheme under sub-section (1) of section 115VP or sub-section (1) of section 115VR of the Income-tax Act, 1961","Form No.:65(New)","Form No.:3CEF","Annual Compliance Report on Advance Pricing Agreement"]
["Application for grant of approval or continuance thereof to a fund under section 10(23AAA) of the Income-tax Act, 1961","Form No.:9","Form No.:3CEFA","Application for Opting for Safe Harbour"]
["Application for grant of approval or continuance thereof to institution or fund under section 80G(5)(vi) of the Income-tax Act, 1961","Form No.:10G","Form No.:3CEFB","Application for Opting for Safe Harbour in respect of Specified Domestic Transactions"]
["Application for grant of exemption or continuance thereof under section 10(23C)(iv) and (v) for the year","Form No.:56","Form No.:3CEG","Form for making the reference to the Commissioner by the Assessing Officer"]
["Application for grant of exemption or continuance thereof under section 10(23C)(vi) and (via) for the year . . . . .","Form No.:56D","Form No.:3CFA","Form for Opting for taxation of income by way of royalty in respect of Patent"]
["Application for information under clause (b) of sub-section (1) of section 138 of the Income-tax Act, 1961","Form No.:46","Form No.:3CFIII","Application form for approval under clause (iia) of sub-section (1) of section 35 of the Income-tax Act, 1961 in"]
["Application for notification of a semiconductor wafer fabrication manufacturing unit as specified business under section 35AD","Form No.:3CS","Form No.:3CG","Application for approval of scientific research programme under section 35(2AA) of the Income-tax Act, 1961"]
["Application for notification of a zero coupon bond under clause (48) of section 2 of the IT Act, 1961","Form No.:5B","Form No.:3CH","Order of approval of scientific research programme under section 35(2AA) of the Income-tax Act, 1961"]
["Application for Opting for Safe Harbour","Form No.:3CEFA","Form No.:3CI","Receipt of payment for carrying out scientific research under section 35(2AA) of the Income-tax Act, 1961"]
["Application for Opting for Safe Harbour in respect of Specified Domestic Transactions","Form No.:3CEFB","Form No.:3CJ","Report to be submitted by the prescribed authority to the Director General (Income-tax Exemptions) after approval of scientific research programme under section 35(2AA) of the Income-tax Act, 1961"]
["Application for recognition of a recognisied provident fund","Form No.:40C","Form No.:3CK","Application form for entering into an agreement with the Department of Scientific and Industrial Research for co-operation in in-house Research and Development facility and for audit of the accounts maintained for that facility"]
["Application for registration of a firm for the purposes of the Income - tax Act, 1961","Form No.:11A","Form No.:3CL","Report to be submitted by the prescribed authority to the Director General (Income-tax Exemptions) under section 35(2AB) of the Income-tax Act, 1961"]
["Application for registration of a firm for the purposes of the Income-tax Act,1961","Form No.:11","Form No.:3CO","Application form for approval under sub-section (1) of section 35CCC of the Income-tax Act, 1961"]
["Application for registration of charitable or religious trust or institution under clause (aa) or clause (ab) of sub-section (1) of section 12A of the Income-tax Act, 1961","Form No.:10A","Form No.:3CP","Form for notification of agricultural extension project under sub-section (1) of section 35CCC of the Income-tax Act, 1961"]
["Application for rollback of an Advance Pricing Agreement","Form No.:3CEDA","Form No.:3CQ","Application form for approval under sub-section (1) of section 35CCD of the Income-tax Act, 1961"]
["Application for Settlement Commission","Form No.:30B","Form No.:3CR","Form for notification of skill development project under sub-section (1) of section 35CCD of the Income-tax Act, 1961"]
["Application for withdrawal of APA request","Form No.:3CEE","Form No.:3CS","Application for notification of a semiconductor wafer fabrication manufacturing unit as specified business under section 35AD"]
["Application form for approval under clause (iia) of sub-section (1) of section 35 of the Income-tax Act, 1961 in","Form No.:3CFIII","Form No.:3CT","Income attributable to assets located in India under section 9 of the Income-tax Act, 1961"]
["Application form for approval under sub-section (1) of section 35CCC of the Income-tax Act, 1961","Form No.:3CO","Form No.:4","Notice of commencement of planting/replanting tea bushes"]
["Application form for approval under sub-section (1) of section 35CCD of the Income-tax Act, 1961","Form No.:3CQ","Form No.:7","Notice of demand under section 156 of the Income-tax Act, 1961"]
["Application form for entering into an agreement with the Department of Scientific and Industrial Research for co-operation in in-house Research and Development facility and for audit of the accounts maintained for that facility","Form No.:3CK","Form No.:8","Income from the manufacture of tea"]
["Application under section 281A(2) for obtaining a certified copy of notice under section 281A(1)/281A(1A)/281A(1B), of the Income-tax Act, 1961","Form No.:54","Form No.:9","Application for grant of approval or continuance thereof to a fund under section 10(23AAA) of the Income-tax Act, 1961"]
["Audit report under (sub-rule (12) of rule 17CA) of the Income-tax Rules, 1962, in the case of an electoral trust","Form No.:10BC","Form No.:9A","Application for exercise of option under clause (2) of the Explanation to sub-section (1) of section 11 of the Income - tax Act, 1961"]
["Audit Report under clause (ii) of section 115VW of the Income-tax Act, 1961","Form No.:66","Form No.:10","Statement to be furnished to the Assessing Officer/Prescribed Authority under sub-section (2) of section 11 of the Incomer-tax Act, 1961"]
["Audit report under section 10(23C) of the Income-tax Act, 1961, in the case of any fund or trust or institution or any university or other educational institution or any hospital or other medical institution referred to in sub-clause (iv) or sub-clause (v","Form No.:10BB","Form No.:10A","Application for registration of charitable or religious trust or institution under clause (aa) or clause (ab) of sub-section (1) of section 12A of the Income-tax Act, 1961"]
["Audit report under section 12A(b) of the Income-tax Act, 1961, in the case of charitable or religious trusts or institutions","Form No.:10B","Form No.:10AA","Details of accounts under section 80G(5C)(v) of the Income-tax Act, 1961, for providing relief to the victims of earthquake in Gujarat"]
["Audit report under section 142(2A) of the Income-tax Act, 1961","Form No.:6B","Form No.:10B","Audit report under section 12A(b) of the Income-tax Act, 1961, in the case of charitable or religious trusts or institutions"]
["Audit Report under section 32AB(5)","Form No.:3AAA","Form No.:10BA","Declaration to be filed by the assessee claiming deduction under section 80GG"]
["Audit report under section 33AB(2)","Form No.:3AC","Form No.:10BB","Audit report under section 10(23C) of the Income-tax Act, 1961, in the case of any fund or trust or institution or any university or other educational institution or any hospital or other medical institution referred to in sub-clause (iv) or sub-clause (v"]
["Audit Report under section 33ABA(2)","Form No.:3AD","Form No.:10BC","Audit report under (sub-rule (12) of rule 17CA) of the Income-tax Rules, 1962, in the case of an electoral trust"]
["Audit report under section 35D(4)/35E(6) of the Income- tax Act, 1961","Form No.:3AE","Form No.:10C","Audit report under section 80HH of the Income-tax Act, 1961"]
["Audit report under section 44AB of the Income-tax Act, 1961 in a case where the accounts of the business or profession of a person have been audited under any other law","Form No.:3CA","Form No.:10CC","Audit report under section 80HHA of the Income-tax Act, 1961"]
["Audit report under section 44AB of the Income-tax Act, 1961, in the case of a person referred to in clause (b) of sub-rule (1) of rule 6G","Form No.:3CB","Form No.:10CCA","Audit report under section 80HHB of the Income-tax Act, 1961"]
["Audit report under section 80HH of the Income-tax Act, 1961","Form No.:10C","Form No.:10CCAA","Audit report under section 80HHBA of the Income-tax Act, 1961"]
["Audit report under section 80HHA of the Income-tax Act, 1961","Form No.:10CC","Form No.:10CCAB","Certificate to be issued by Export House/Trading House to the supporting manufacturer for purposes of clause (b) of sub-section (4A) of section 80HHC"]
["Audit report under section 80HHB of the Income-tax Act, 1961","Form No.:10CCA","Form No.:10CCABA","Certificate to be issued by an undertaking in the Special Economic Zone to the manufacturer undertaking referred to in sub-section (4C) of section 80HHC, for purposes of proviso to sub-section (4) of section 80HHC"]
["Audit report under section 80HHBA of the Income-tax Act, 1961","Form No.:10CCAA","Form No.:10CCAC","Report under section 80HHC(4)/80HHC(4A) of the Income-tax Act, 1961"]
["Audit report under section 80-IB(11B)","Form No.:10CCBC","Form No.:10CCAD","Report under section 80HHD of the Income-tax Act, 1961"]
["Audit report under section 80-IB(7A)","Form No.:10CCBA","Form No.:10CCAE","Certificate from a person making payment to an assessee,engaged in the business of a hotel/tour operator/travel agent,out of Indian currency obtained by conversion of foreign exchange received from/on behalf of a foreign tourist/group of tourist"]
["Audit report under section 80-IB(7B)(14)","Form No.:10CCBB","Form No.:10CCAF","Report under section 80HHE(4)/80HHE(4A) of the Income-tax Act, 1961"]
["Audit report under section 80-ID(3)(iv)","Form No.:10CCBBA","Form No.:10CCAG","Certificate to be issued by exporting company to the supporting software developer for the purposes of clause (ii) of sub-section (4A) of section 80HHE"]
["Audit report under sections 80-I(7)/80-IA(7)/80-IB","Form No.:10CCB","Form No.:10CCAH","Certificate under clause (ia) of sub-section (3) of section 80HHB of the Income-tax Act, 1961"]
["Audit Report under sub-section (2) of section 44DA of the Income-tax Act, 1961","Form No.:3CE","Form No.:10CCAI","Report under section 80HHF(4) of the Income-tax Act, 1961"]
["Authorisation for claiming deduction in respect of any payment made to any financial institution located in a notified jurisdictional area","Form No.:10FC","Form No.:10CCB","Audit report under sections 80-I(7)/80-IA(7)/80-IB"]
["Certificate for tax deducted at source from income chargeable under the head “Salaries” – cum – Return of income","Form No.:16AA","Form No.:10CCBA","Audit report under section 80-IB(7A)"]
["Certificate from a person making payment to an assessee,engaged in the business of a hotel/tour operator/travel agent,out of Indian currency obtained by conversion of foreign exchange received from/on behalf of a foreign tourist/group of tourist","Form No.:10CCAE","Form No.:10CCBB","Audit report under section 80-IB(7B)(14)"]
["Certificate from the principal officer of the amalgamated company and duly verfied by an accountant regarding achievement of the prescribed level of production and continuance of such level of prduction in subsequent years","Form No.:62","Form No.:10CCBBA","Audit report under section 80-ID(3)(iv)"]
["Certificate of expenditure by way of payment in respect of eligible projects or schemes notified under section 35AC","Form No.:58A","Form No.:10CCBC","Audit report under section 80-IB(11B)"]
["Certificate of expenditure incurred directly by a company in respect of eligible projects or schemes notified under section 35AC","Form No.:58B","Form No.:10CCBD","Report of accountant under section 80-IB(11C)"]
["Certificate of foreign inward remittance","Form No.:10H","Form No.:10CCC","Certificate under sub-rule (3) of rule 18BBE of the Income-tax Rules, 1962"]
["Certificate of residence for the purposes of section 90 and 90A","Form No.:10FB","Form No.:10CCD","Certificate under sub-section (3) of section 80QQB for Authors of certain books in receipt of Royalty income, etc."]
["Certificate of the medical authority for certifying ‘person with disability’, ‘severe disability’, ‘autism’, ‘cerebral palsy’ and ‘multiple disability’ for purposes of section 80DD and section 80U","Form No.:10IA","Form No.:10CCE","Certificate under sub-section (2) of section 80RRB for Patentees in receipt of royalty income, etc."]
["Certificate to be issued by an undertaking in the Special Economic Zone to the manufacturer undertaking referred to in sub-section (4C) of section 80HHC, for purposes of proviso to sub-section (4) of section 80HHC","Form No.:10CCABA","Form No.:10CCF","Report under section 80LA(3) of the Income-tax Act, 1961"]
["Certificate to be issued by Export House/Trading House to the supporting manufacturer for purposes of clause (b) of sub-section (4A) of section 80HHC","Form No.:10CCAB","Form No.:10DA","Report under section 80JJAA of the Income-tax Act, 1961"]
["Certificate to be issued by exporting company to the supporting software developer for the purposes of clause (ii) of sub-section (4A) of section 80HHE","Form No.:10CCAG","Form No.:10DB","Form for evidence of payment of securities transaction tax on transations entered in a recognised stock exchange"]
["Certificate under clause (ia) of sub-section (3) of section 80HHB of the Income-tax Act, 1961","Form No.:10CCAH","Form No.:10DC","Form for evidence of payment of securities transaction tax on transations tax on transactions of sale of unit of equity oriented fund to the mutual fund"]
["Certificate under section 203 of the Income-tax Act, 1961 for tax deducted at source","Form No.:16A","Form No.:10E","Form for furnishing particulars of income u/s 192(2A) for the year ending 31st March,20..... for claiming relief u/s 89(1) by a Government servant/an employee in a company, co-operative society, local authority, university, institution,association/body"]
["Certificate under section 203 of the Income-tax Act, 1961 for tax deducted at source","Form No.:16B","Form No.:10F","Information to be provided under sub-section (5) of section 90 or sub-section (5) of section 90A of the Income-tax Act, 1961"]
["Certificate under section 203 of the Income-tax Act, 1961 for tax deducted at source","Form No.:16C","Form No.:10FA","Application for Certificate of residence for the purposes of an agreement under section 90 and 90A of the Income-tax Act, 1961"]
["Certificate under section 203 of the Income-tax Act, 1961 for tax deducted at source on salary","Form No.:16","Form No.:10FB","Certificate of residence for the purposes of section 90 and 90A"]
["Certificate under section 206C of the Income-tax Act, 1961 for tax collected at source","Form No.:27D","Form No.:10FC","Authorisation for claiming deduction in respect of any payment made to any financial institution located in a notified jurisdictional area"]
["Certificate under section 222 or 223 of the Income-tax Act, 1961","Form No.:57","Form No.:10G","Application for grant of approval or continuance thereof to institution or fund under section 80G(5)(vi) of the Income-tax Act, 1961"]
["Certificate under sub-rule (3) of rule 18BBE of the Income-tax Rules, 1962","Form No.:10CCC","Form No.:10H","Certificate of foreign inward remittance"]
["Certificate under sub-section (2) of section 80RRB for Patentees in receipt of royalty income, etc.","Form No.:10CCE","Form No.:10HA","Form of certificate under second proviso to section 80-O of the Income-tax Act, 1961"]
["Certificate under sub-section (3) of section 80QQB for Authors of certain books in receipt of Royalty income, etc.","Form No.:10CCD","Form No.:10-I","OMITTED"]
["Challan –cum – statement of deduction of tax under section 194-IA","Form No.:26QB","Form No.:10IA","Certificate of the medical authority for certifying ‘person with disability’, ‘severe disability’, ‘autism’, ‘cerebral palsy’ and ‘multiple disability’ for purposes of section 80DD and section 80U"]
["Challan-cum-statement of deduction of tax under section 194-IB","Form No.:26QC","Form No.:10IB","Application for exercise of option under sub-section (4) of section 115BA of the Income-tax Act, 1961"]
["Claim for refund of tax","Form No.:30","Form No.:11","Application for registration of a firm for the purposes of the Income-tax Act,1961"]
["Clearance certificate under the first proviso to sub-section (1A) of section 230 of the Income-tax Act, 1961","Form No.:33","Form No.:11A","Application for registration of a firm for the purposes of the Income - tax Act, 1961"]
["Communication under clause (b) of Explanation below section 185(1) of the Income -tax Act, 1961, regarding partner who is a benamidar","Form No.:12A","Form No.:12","Declaratiion under section 184(7) of the Income-tax Act,1961 for continuation of registration"]
["Condensed financial information income statement","Form No.:56B","Form No.:12A","Communication under clause (b) of Explanation below section 185(1) of the Income -tax Act, 1961, regarding partner who is a benamidar"]
["Condensed financial information Income statement","Form No.:56BA","Form No.:12B","Form for furnishing details of income u/s 192(2) for the year ending 31st March,...."]
["Declaratiion under section 184(7) of the Income-tax Act,1961 for continuation of registration","Form No.:12","Form No.:12BA","Statement showing particulars of perquisites, other fringe benefits or amenities and profits in lieu of salary with value thereof"]
["Declaration for non-deduction of tax at source to be furnished to contractor under the second proviso to clause (i) of sub-section (3) of section 194C by sub-contractor not owning more than two heavy goods carriages/trucks during the Financial Year","Form No.:15I","Form No.:12BB","Statement showing particulars of claims by an employee for deduction of tax under section 192"]
["Declaration to be filed by the assessee claiming deduction under section 80GG","Form No.:10BA","Form No.:13","Application by a person for a certificate under section 197 and/or sub-section (9) of section 206C of the Income-tax Act, 1961, for no deduction of tax or deduction or collection of tax at a lower rate"]
["Declaration under section 197A(1) and section 197A(1A) to be made by an individual or a person (not being a company or firm) claiming certain incomes without deduction of tax","Form No.:15G","Form No.:15C","Application by a banking company for a certificate under section 195(3) of the Income-tax Act, 1961, for receipt of interest and other sums without deduction of tax"]
["Declaration under sub-section (1A) of section 206C of the Income-tax Act, 1961 to be made by a buyer for obtaining goods without collection of tax","Form No.:27C","Form No.:15CC","Quarterly statement to be furnished by an authorised dealer in respect of remittances made for the quarter of ………….. of ……… . (Financial Year)"]
["Details of accounts under section 80G(5C)(v) of the Income-tax Act, 1961, for providing relief to the victims of earthquake in Gujarat","Form No.:10AA","Form No.:15D","Application by a person other than a banking company for a certificate under section 195(3) of the Income-tax Act, 1961, for receipt of sums other than interest and dividends without deduction of tax"]
["Form for declaration to be filed by an individual or a person (not being a company or firm) who does not have a permanent account number and who enters into any transaction specified in rule 114B","Form No.:60","Form No.:15G","Declaration under section 197A(1) and section 197A(1A) to be made by an individual or a person (not being a company or firm) claiming certain incomes without deduction of tax"]
["Form for evidence of payment of securities transaction tax on transations entered in a recognised stock exchange","Form No.:10DB","Form No.:15I","Declaration for non-deduction of tax at source to be furnished to contractor under the second proviso to clause (i) of sub-section (3) of section 194C by sub-contractor not owning more than two heavy goods carriages/trucks during the Financial Year"]
["Form for evidence of payment of securities transaction tax on transations tax on transactions of sale of unit of equity oriented fund to the mutual fund","Form No.:10DC","Form No.:15J","Particulars to be furnished by the Contractor under the third proviso to clause (i) of sub-section (3) of section 194C for the Financial Year…..(Assessment Year)"]
["Form for furnishing accountant certificate under first proviso to sub-section (6A) of section 206C of the Income-tax Act, 1961","Form No.:27BA","Form No.:16","Certificate under section 203 of the Income-tax Act, 1961 for tax deducted at source on salary"]
["Form for furnishing details of income u/s 192(2) for the year ending 31st March,....","Form No.:12B","Form No.:16A","Certificate under section 203 of the Income-tax Act, 1961 for tax deducted at source"]
["Form for furnishing information under clause (b) of sub-section (1) of section 138 of the Income-tax Act, 1961","Form No.:47","Form No.:16AA","Certificate for tax deducted at source from income chargeable under the head “Salaries” – cum – Return of income"]
["Form for furnishing information with the statement of collection of tax at source filed on computer media for the period ending………...(dd/mm/yyyy)","Form No.:27B","Form No.:16B","Certificate under section 203 of the Income-tax Act, 1961 for tax deducted at source"]
["Form for furnishing information with the statement of deduction/collection of tax at source filed on computer media for the period (From………….to………..(dd/mm/yyyy)","Form No.:27A","Form No.:16C","Certificate under section 203 of the Income-tax Act, 1961 for tax deducted at source"]
["Form for furnishing particulars of income u/s 192(2A) for the year ending 31st March,20..... for claiming relief u/s 89(1) by a Government servant/an employee in a company, co-operative society, local authority, university, institution,association/body","Form No.:10E","Form No.:22","Statement of tax deducted at source from contributions repaid to employees in the case of an approved superannuation fund"]
["Form for furnishing the details under section 230(1A) of the Income-tax Act, 1961","Form No.:30C","Form No.:24","Annual return of “Salaries” under section 206 of the Income-tax Act, 1961 for the year ending 31st March,_______"]
["Form for intimating non-availability of information under clause (b) of sub-section (1) of section 138 of the Income-tax Act, 1961","Form No.:48","Form No.:24G","TDS/TCS Book Adjustment Statement"]
["Form for maintaining accounts of subscribers to a recognised provident fund","Form No.:41","Form No.:24Q","Quarterly Statement of deduction of tax under sub-section (3) of section 200 of the Income-tax Act in respect of salary for the quarter ended …………..……………… (June/September/December/March) ……………… (Financial Year)"]
["Form for making the reference to the Commissioner by the Assessing Officer","Form No.:3CEG","Form No.:26","Annual Return of deduction of tax under section 206 of Income-tax Act, 1961 in respect of all payments other than “Salaries” for the year ending 31st March,______"]
["Form for modifying nomination","Form No.:40B","Form No.:26QA","Quarterly return for the quarter ended June/September/December/March (tick whichever applicable) of the Financial Year in respect of payment of interest to residents without deduction of tax under section 206A"]
["Form for notification of agricultural extension project under sub-section (1) of section 35CCC of the Income-tax Act, 1961","Form No.:3CP","Form No.:26QAA","Quarterly return under section 206A for the quarter ended June/Sep./Dec./March"]
["Form for notification of skill development project under sub-section (1) of section 35CCD of the Income-tax Act, 1961","Form No.:3CR","Form No.:26QB","Challan –cum – statement of deduction of tax under section 194-IA"]
["Form for Opting for taxation of income by way of royalty in respect of Patent","Form No.:3CFA","Form No.:26QC","Challan-cum-statement of deduction of tax under section 194-IB"]
["Form of appeal to the Appellate Tribunal","Form No.:36","Form No.:27A","Form for furnishing information with the statement of deduction/collection of tax at source filed on computer media for the period (From………….to………..(dd/mm/yyyy)"]
["Form of appeal to the Appellate Tribunal against order of competent authority","Form No.:37F","Form No.:27B","Form for furnishing information with the statement of collection of tax at source filed on computer media for the period ending………...(dd/mm/yyyy)"]
["Form of application by a non-resident applicant for obtaining an advance ruling under section 245Q(1) of the Income -tax Act, 1961","Form No.:34C","Form No.:27BA","Form for furnishing accountant certificate under first proviso to sub-section (6A) of section 206C of the Income-tax Act, 1961"]
["Form of application by a person falling within such class or category of persons as notified by Central Government in exercise of powers conferred for obtaining and advance ruling u/s 245Q(1) of the Income-tax Act, 1961","Form No.:34E","Form No.:27C","Declaration under sub-section (1A) of section 206C of the Income-tax Act, 1961 to be made by a buyer for obtaining goods without collection of tax"]
["Form of application by a resident applicant referred to in section 245N(b)(A)(III) seeking advance ruling under section 245Q(1) of the Income-tax Act, 1961 in relation to a transaction undertaken or proposed to be undertaken by him","Form No.:34DA","Form No.:27D","Certificate under section 206C of the Income-tax Act, 1961 for tax collected at source"]
["Form of application by a resident applicant seeking advance ruling under section 245Q(1) of the Income-tax Act, 1961 in relation to a transaction undertaken or proposed to be undertaken by him with a non-resident","Form No.:34D","Form No.:27E","Annual return of collection of tax under section 206C of I.T. Act, 1961 in respect of collections for the period ending…….."]
["Form of application for allotment of Tax Deduction and Collection Account Number under section 203A of the Income-tax Act, 1961","Form No.:49B","Form No.:27EQ","Quarterly statement of Tax Collection at Source under section 206C of Income-tax Act, 1961 for the quarter ended June/September/December/March…….."]
["Form of application for giving effect to the terms of any agreement under clause (h) of sub-section (2) of section 295 of the Income-tax Act, 1961","Form No.:34F","Form No.:27Q","Quarterly statement of deduction of tax under sub-section (3) of section 200 of I.T. Act, 1961 in respect of payments other than Salary made to non-residents for the quarter ended June/September/December/March"]
["Form of application for obtaining an advance ruling under section 245Q(1) of the Income-tax Act, 1961","Form No.:34EA","Form No.:28","Notice of demand under section 156 of the Income-tax Act, 1961 for payment of advance tax under sub-section (3) or sub-section (4) of section 210"]
["Form of application for registration as authorised income- tax practitioner","Form No.:39","Form No.:28A","Intimation to the Assessing Officer under section 210(5) regarding the notice of demand under section 156 of the Income-tax Act, 1961 for payment of advance tax under section 210(3)/210(4) of the Act"]
["Form of application for settlement of cases under section 245C(1) of the Income-tax Act, 1961","Form No.:34B","Form No.:29B","Report under section 115JB of the Income-tax Act, 1961 for computing the book profits of the company"]
["Form of application under section 270AA(2) of the Income-tax Act, 1961","Form No.:68","Form No.:29C","Report under section 115JC of the Income-tax Act, 1961 for computing adjusted total income and minimum alternate tax of the limited liability partnership"]
["Form of certificate under second proviso to section 80-O of the Income-tax Act, 1961","Form No.:10HA","Form No.:30","Claim for refund of tax"]
["Form of daily case register","Form No.:3C","Form No.:30A","Form of undertaking to be furnished under sub-section (1) of section 230 of the Income-tax Act, 1961"]
["Form of memorandum of cross-objections to the Appellate Tribunal","Form No.:36A","Form No.:30B","Application for Settlement Commission"]
["Form of nomination","Form No.:40A","Form No.:30C","Form for furnishing the details under section 230(1A) of the Income-tax Act, 1961"]
["Form of undertaking to be furnished under sub-section (1) of section 230 of the Income-tax Act, 1961","Form No.:30A","Form No.:31","Application for a certificate under the first proviso to sub-section (1A) of section 230 of the Income-tax Act, 1961"]
["Fortnightly return under section 269P(2)(b) of the the Income-tax Act, 1961, in respect of the documents registered","Form No.:37H","Form No.:33","Clearance certificate under the first proviso to sub-section (1A) of section 230 of the Income-tax Act, 1961"]
["Income attributable to assets located in India under section 9 of the Income-tax Act, 1961","Form No.:3CT","Form No.:34A","Application for a certificate under section 230A(1) of the Income-tax Act, 1961"]
["Income from the manufacture of tea","Form No.:8","Form No.:34B","Form of application for settlement of cases under section 245C(1) of the Income-tax Act, 1961"]
["Information and documents to be furnished by an Indian concern under section 285A","Form No.:49D","Form No.:34BA","Intimation to the Assessing Officer of having made an application to the Settlement Commission"]
["Information to be furnished for payments to a non-resident not being a company, or to a foreign company","Form No.:63AA","Form No.:34C","Form of application by a non-resident applicant for obtaining an advance ruling under section 245Q(1) of the Income -tax Act, 1961"]
["Information to be furnished to the income-tax authority under section 133B of the Income-tax Act, 1961","Form No.:45D","Form No.:34D","Form of application by a resident applicant seeking advance ruling under section 245Q(1) of the Income-tax Act, 1961 in relation to a transaction undertaken or proposed to be undertaken by him with a non-resident"]
["Information to be provided under sub-section (5) of section 90 or sub-section (5) of section 90A of the Income-tax Act, 1961","Form No.:10F","Form No.:34DA","Form of application by a resident applicant referred to in section 245N(b)(A)(III) seeking advance ruling under section 245Q(1) of the Income-tax Act, 1961 in relation to a transaction undertaken or proposed to be undertaken by him"]
["Intimation by a constituent entity, resident in India, of an international group, the parent entity of which is not resident in India, for the purposes of sub-section (1) of section 286 of the Income-tax Act, 1961","Form No.:3CEAC","Form No.:34E","Form of application by a person falling within such class or category of persons as notified by Central Government in exercise of powers conferred for obtaining and advance ruling u/s 245Q(1) of the Income-tax Act, 1961"]
["Intimation by a designated constituent entity, resident in India, of an international group, for the purposes of sub-section (4) of section 92D of the Income-tax Act, 1961","Form No.:3CEAB","Form No.:34EA","Form of application for obtaining an advance ruling under section 245Q(1) of the Income-tax Act, 1961"]
["Intimation on behalf of the international group for the purposes of the proviso to sub-section (4) of section 286 of the Income-tax Act, 1961","Form No.:3CEAE","Form No.:34F","Form of application for giving effect to the terms of any agreement under clause (h) of sub-section (2) of section 295 of the Income-tax Act, 1961"]
["Intimation to the Assessing Officer of having made an application to the Settlement Commission","Form No.:34BA","Form No.:35","Appeal to the Commissioner of Income-tax (Appeals)"]
["Intimation to the Assessing Officer under section 210(5) regarding the notice of demand under section 156 of the Income-tax Act, 1961 for payment of advance tax under section 210(3)/210(4) of the Act","Form No.:28A","Form No.:36","Form of appeal to the Appellate Tribunal"]
["Monthly statement to be furnished by a recognised association in respect of transactions in which client codes have been modified after registering in the system for the month of .....","Form No.:3BC","Form No.:36A","Form of memorandum of cross-objections to the Appellate Tribunal"]
["Monthly statement to be furnished by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of ……………","Form No.:3BB","Form No.:37","Reference application under section 256(1) of the Income- tax Act, 1961"]
["NAYA SARAL - Income-tax return form for resident individual/Hindu undivided family not having income from business or profession or capital gains or agricultural income","Form No.:2E","Form No.:37EE","Statement to be registered with the comptetent authority under section 269AB(2) of the Income-tax Act, 1961"]
["Notice of commencement of planting/replanting tea bushes","Form No.:4","Form No.:37F","Form of appeal to the Appellate Tribunal against order of competent authority"]
["Notice of demand under section 156 of the Income-tax Act, 1961","Form No.:7","Form No.:37G","Statement to be furnished to the registering officer under section 269P(1) of the Income-tax Act, 1961 along with the instrument of transfer"]
["Notice of demand under section 156 of the Income-tax Act, 1961 for payment of advance tax under sub-section (3) or sub-section (4) of section 210","Form No.:28","Form No.:37H","Fortnightly return under section 269P(2)(b) of the the Income-tax Act, 1961, in respect of the documents registered"]
["Notice of demand under section 156 of the Income-tax Act, 1961 for payment of advance tax under sub-section (3) or sub-section (4) of section 210","Form No.:40","Form No.:37-I","Statement of agreement for transfer of immovable property to be furnished to the appropriate authority under section 269UC of the Income-tax Act, 1961"]
["OMITTED","Form No.:10-I","Form No.:38","Register of income-tax practitioners maintained by the Chief Commissioner or Commissioner of Income-tax.............."]
["Order of approval of scientific research programme under section 35(2AA) of the Income-tax Act, 1961","Form No.:3CH","Form No.:39","Form of application for registration as authorised income- tax practitioner"]
["Particulars to be furnished by the Contractor under the third proviso to clause (i) of sub-section (3) of section 194C for the Financial Year…..(Assessment Year)","Form No.:15J","Form No.:40","Notice of demand under section 156 of the Income-tax Act, 1961 for payment of advance tax under sub-section (3) or sub-section (4) of section 210"]
["Particulars to be furnished under clause (b) of sub-section (1B) of section 10A of the Income-tax Act, 1961","Form No.:56FF","Form No.:40A","Form of nomination"]
["Quarterly return for the quarter ended June/September/December/March (tick whichever applicable) of the Financial Year in respect of payment of interest to residents without deduction of tax under section 206A","Form No.:26QA","Form No.:40B","Form for modifying nomination"]
["Quarterly return under section 206A for the quarter ended June/Sep./Dec./March","Form No.:26QAA","Form No.:40C","Application for recognition of a recognisied provident fund"]
["Quarterly statement of deduction of tax under sub-section (3) of section 200 of I.T. Act, 1961 in respect of payments other than Salary made to non-residents for the quarter ended June/September/December/March","Form No.:27Q","Form No.:41","Form for maintaining accounts of subscribers to a recognised provident fund"]
["Quarterly Statement of deduction of tax under sub-section (3) of section 200 of the Income-tax Act in respect of salary for the quarter ended …………..……………… (June/September/December/March) ……………… (Financial Year)","Form No.:24Q","Form No.:42","Appeal against refusal to recognise or withdrawal of recognition from a provident fund"]
["Quarterly statement of Tax Collection at Source under section 206C of Income-tax Act, 1961 for the quarter ended June/September/December/March……..","Form No.:27EQ","Form No.:43","Appeal against refusal to approve or withdrawal of approval from a superannuation fund"]
["Quarterly statement to be furnished by an authorised dealer in respect of remittances made for the quarter of ………….. of ……… . (Financial Year)","Form No.:15CC","Form No.:44","Appeal against refusal to approve or withdrawal of approval from a gratuity fund"]
["Receipt of payment for carrying out scientific research under section 35(2AA) of the Income-tax Act, 1961","Form No.:3CI","Form No.:45","Warrant of authorisation under section 132 of the Income -tax Act, 1961, and rule 112(1) of the Income -tax Rules, 1962"]
["Reference application under section 256(1) of the Income- tax Act, 1961","Form No.:37","Form No.:45A","Warrant of authorisation under the proviso to sub-section (1) of section 132 of the Income-tax Act, 1961"]
["Refusal to supply information under clause (b) of sub-section (1) of section 138 of the Income-tax Act, 1961","Form No.:49","Form No.:45B","Warrant of authorisation under sub-section (1A) of section 132 of the Income-tax Act, 1961"]
["Register of income-tax practitioners maintained by the Chief Commissioner or Commissioner of Income-tax..............","Form No.:38","Form No.:45C","Warrant of authorisation under sub-section (1) of section 132A of the Income-tax Act, 1961"]
["Report by a parent entity or an alternate reporting entity or any other constituent entity, resident in India, for the purposes of sub-section (2) or sub-section (4) of section 286 of the Income-tax Act, 1961","Form No.:3CEAD","Form No.:45D","Information to be furnished to the income-tax authority under section 133B of the Income-tax Act, 1961"]
["Report by a parent entity or an alternate reporting entity or any other constituent entity, resident in India, for the purposes of sub-section (2) or sub-section (4) of section 286 of the Income-tax Act, 1961","Form No.:3CED","Form No.:46","Application for information under clause (b) of sub-section (1) of section 138 of the Income-tax Act, 1961"]
["Report from an accountant to be furnished under section 92E relating to international transaction(s)","Form No.:3CEB","Form No.:47","Form for furnishing information under clause (b) of sub-section (1) of section 138 of the Income-tax Act, 1961"]
["Report of accountant under section 80-IB(11C)","Form No.:10CCBD","Form No.:48","Form for intimating non-availability of information under clause (b) of sub-section (1) of section 138 of the Income-tax Act, 1961"]
["Report of an accountant to be furnished by an assessee under sub-section (3) of section 50B of the Income -tax Act, 1961 relating to computation of capital gains in case of slump sale","Form No.:3CEA","Form No.:49","Refusal to supply information under clause (b) of sub-section (1) of section 138 of the Income-tax Act, 1961"]
["Report to be furnished under sub-section (4) of section 92D of the Income-tax Act, 1961","Form No.:3CEAA","Form No.:49A","Application for Allotment of Permanent Account Number [In the case of Indian Citizens/lndian Companies/Entities incorporated in India/Unincorporated entities formed in India]"]
["Report to be submitted by a public sector company, local authority or an approved association or institution under clause (ii) of sub-section (5) of section 35AC of the Income-tax Act, 1961 to the National Committee on a notified eligible project or schem","Form No.:58D","Form No.:49AA","Application for Allotment of Permanent Account Number [Individuals not being a Citizen of India/Entities incorporated outside India/Unincorporated entities formed outside India]"]
["Report to be submitted by the prescribed authority to the Director General (Income-tax Exemptions) after approval of scientific research programme under section 35(2AA) of the Income-tax Act, 1961","Form No.:3CJ","Form No.:49B","Form of application for allotment of Tax Deduction and Collection Account Number under section 203A of the Income-tax Act, 1961"]
["Report to be submitted by the prescribed authority to the Director General (Income-tax Exemptions) under section 35(2AB) of the Income-tax Act, 1961","Form No.:3CL","Form No.:49C","Annual Statement under section 285 of the Income-tax Act, 1961"]
["Report to be submitted under clause (ii) of sub-section (4) of section 35AC of the Income-tax Act, 1961 to the National Committee by an approved association or institution","Form No.:58C","Form No.:49D","Information and documents to be furnished by an Indian concern under section 285A"]
["Report under section 10A of the Income-tax Act, 1961","Form No.:56F","Form No.:52A","Statement to be furnished to the Assessing Officer under section 285B of the Income-tax Act, 1961, in respect of production of a cinematograph film"]
["Report under Section 10B of the Income-tax Act, 1961","Form No.:56G","Form No.:54","Application under section 281A(2) for obtaining a certified copy of notice under section 281A(1)/281A(1A)/281A(1B), of the Income-tax Act, 1961"]
["Report under section 10BA of the Income-tax Act, 1961","Form No.:56H","Form No.:55","Application for approval of an association or institution for purposes of exemption under section 10(23), or continuance thereof for the year...."]
["Report under section 115JB of the Income-tax Act, 1961 for computing the book profits of the company","Form No.:29B","Form No.:56","Application for grant of exemption or continuance thereof under section 10(23C)(iv) and (v) for the year"]
["Report under section 115JC of the Income-tax Act, 1961 for computing adjusted total income and minimum alternate tax of the limited liability partnership","Form No.:29C","Form No.:56A","Application for approval of a Venture Capital Fund or a Venture Capital Company"]
["Report under section 32(1)(iia) of the Income -tax Act, 1961","Form No.:3AA","Form No.:56AA","Application for approval of a Venture Capital Fund or a Venture Capital Company"]
["Report under section 36(1)(xi) of the Income-tax Act, 1961","Form No.:3BA","Form No.:56B","Condensed financial information income statement"]
["Report under section 80HHC(4)/80HHC(4A) of the Income-tax Act, 1961","Form No.:10CCAC","Form No.:56BA","Condensed financial information Income statement"]
["Report under section 80HHD of the Income-tax Act, 1961","Form No.:10CCAD","Form No.:56C","Statement of assets and liabilities"]
["Report under section 80HHE(4)/80HHE(4A) of the Income-tax Act, 1961","Form No.:10CCAF","Form No.:56CA","Statement of assets and liabilities"]
["Report under section 80HHF(4) of the Income-tax Act, 1961","Form No.:10CCAI","Form No.:56D","Application for grant of exemption or continuance thereof under section 10(23C)(vi) and (via) for the year . . . . ."]
["Report under section 80JJAA of the Income-tax Act, 1961","Form No.:10DA","Form No.:56E","Application for approval under section 10(23G) of an enterprise wholly engaged in the eligible business"]
["Report under section 80LA(3) of the Income-tax Act, 1961","Form No.:10CCF","Form No.:56F","Report under section 10A of the Income-tax Act, 1961"]
["Return of income for block assessment","Form No.:2B","Form No.:56FF","Particulars to be furnished under clause (b) of sub-section (1B) of section 10A of the Income-tax Act, 1961"]
["Return of income for persons","Form No.:2C","Form No.:56G","Report under Section 10B of the Income-tax Act, 1961"]
["Statement containing particulars of declaration received in Form No. 60","Form No.:61","Form No.:56H","Report under section 10BA of the Income-tax Act, 1961"]
["Statement of agreement for transfer of immovable property to be furnished to the appropriate authority under section 269UC of the Income-tax Act, 1961","Form No.:37-I","Form No.:57","Certificate under section 222 or 223 of the Income-tax Act, 1961"]
["Statement of assets and liabilities","Form No.:56C","Form No.:58A","Certificate of expenditure by way of payment in respect of eligible projects or schemes notified under section 35AC"]
["Statement of assets and liabilities","Form No.:56CA","Form No.:58B","Certificate of expenditure incurred directly by a company in respect of eligible projects or schemes notified under section 35AC"]
["Statement of income distributed by a business trust to be furnished under section 115UA of the Income-tax Act, 1961","Form No.:64A","Form No.:58C","Report to be submitted under clause (ii) of sub-section (4) of section 35AC of the Income-tax Act, 1961 to the National Committee by an approved association or institution"]
["Statement of income distributed by a business trust to be provided to the unit holder under section 115UA of the Income-tax Act, 1961","Form No.:64B","Form No.:58D","Report to be submitted by a public sector company, local authority or an approved association or institution under clause (ii) of sub-section (5) of section 35AC of the Income-tax Act, 1961 to the National Committee on a notified eligible project or schem"]
["Statement of income distributed by a securitisation trust to be provided to the investor under section 115TCA of the Income-tax Act, 1961","Form No.:64F","Form No.:59","Application for approval of issue of public companies under section 80C(2)(xix) or under section 88(2)(xvi) of the Income-tax Act"]
["Statement of income distributed by an investment fund to be provided to the unit holder under section 115UB of Income-tax Act, 1961","Form No.:64C","Form No.:59A","Application for approval of mutual funds investing in the eligible issue of public companies under section 80C(2)(xx) or under section 88(2)(xvii) of the Income-tax Act"]
["Statement of income distributed by Venture Capital Company or a Venture Capital Fund to be furnished under section 115U of the Income-tax Act, 1961","Form No.:64","Form No.:5B","Application for notification of a zero coupon bond under clause (48) of section 2 of the IT Act, 1961"]
["Statement of income from a country or specified territory outside India and Foreign Tax Credit","Form No.:67","Form No.:60","Form for declaration to be filed by an individual or a person (not being a company or firm) who does not have a permanent account number and who enters into any transaction specified in rule 114B"]
["Statement of income paid or credited by a securitisation trust to be furnished under section 115TCA of the Income-tax Act, 1961","Form No.:64E","Form No.:61","Statement containing particulars of declaration received in Form No. 60"]
["Statement of income paid or credited by investment fund to be furnished under section 115UB of Income-tax Act, 1961","Form No.:64D","Form No.:61A","Statement of Specified Financial Transactions under section 285BA(1) of the Income-tax Act, 1961"]
["Statement of particulars required to be furnished under section 44AB of the Income-tax Act, 1961","Form No.:3CD","Form No.:61A ","Statement of Specified Financial Transactions under section 285BA(1) of the Income-tax Act, 1961"]
["Statement of Reportable Account under sub-section (1) section 285BA of the Income-Tax Act, 1961 - (APPLICABLE FROM 7-8-2015 TO 31-12-2016)","Form No.:61B","Form No.:61B","Statement of Reportable Account under sub-section (1) section 285BA of the Income-Tax Act, 1961 - (APPLICABLE FROM 7-8-2015 TO 31-12-2016)"]
["Statement of Reportable Account under sub-section (1) section 285BA of the Income-Tax Act, 1961 - (APPLICABLE W.E.F. 1-1-2017)","Form No.:61B","Form No.:61B","Statement of Reportable Account under sub-section (1) section 285BA of the Income-Tax Act, 1961 - (APPLICABLE W.E.F. 1-1-2017)"]
["Statement of Specified Financial Transactions under section 285BA(1) of the Income-tax Act, 1961","Form No.:61A","Form No.:62","Certificate from the principal officer of the amalgamated company and duly verfied by an accountant regarding achievement of the prescribed level of production and continuance of such level of prduction in subsequent years"]
["Statement of Specified Financial Transactions under section 285BA(1) of the Income-tax Act, 1961","Form No.:61A ","Form No.:63","Statement to be furnished to the Assessing Officer designated under rule 12B of the Income-tax Rules, 1962, in respect of income distributed by the Unit Trust of India"]
["Statement of tax deducted at source from contributions repaid to employees in the case of an approved superannuation fund","Form No.:22","Form No.:63A","Statement to be furnished to the Assessing Officer designated under rule 12B of the Income-tax Rules, 1962, in respect of income distributed by a Mutual Fund"]
["Statement showing particulars of claims by an employee for deduction of tax under section 192","Form No.:12BB","Form No.:63AA","Information to be furnished for payments to a non-resident not being a company, or to a foreign company"]
["Statement showing particulars of perquisites, other fringe benefits or amenities and profits in lieu of salary with value thereof","Form No.:12BA","Form No.:64","Statement of income distributed by Venture Capital Company or a Venture Capital Fund to be furnished under section 115U of the Income-tax Act, 1961"]
["Statement to be furnished to the Assessing Officer designated under rule 12B of the Income-tax Rules, 1962, in respect of income distributed by a Mutual Fund","Form No.:63A","Form No.:64A","Statement of income distributed by a business trust to be furnished under section 115UA of the Income-tax Act, 1961"]
["Statement to be furnished to the Assessing Officer designated under rule 12B of the Income-tax Rules, 1962, in respect of income distributed by the Unit Trust of India","Form No.:63","Form No.:64B","Statement of income distributed by a business trust to be provided to the unit holder under section 115UA of the Income-tax Act, 1961"]
["Statement to be furnished to the Assessing Officer under section 285B of the Income-tax Act, 1961, in respect of production of a cinematograph film","Form No.:52A","Form No.:64C","Statement of income distributed by an investment fund to be provided to the unit holder under section 115UB of Income-tax Act, 1961"]
["Statement to be furnished to the Assessing Officer/Prescribed Authority under sub-section (2) of section 11 of the Incomer-tax Act, 1961","Form No.:10","Form No.:64D","Statement of income paid or credited by investment fund to be furnished under section 115UB of Income-tax Act, 1961"]
["Statement to be furnished to the registering officer under section 269P(1) of the Income-tax Act, 1961 along with the instrument of transfer","Form No.:37G","Form No.:64E","Statement of income paid or credited by a securitisation trust to be furnished under section 115TCA of the Income-tax Act, 1961"]
["Statement to be registered with the comptetent authority under section 269AB(2) of the Income-tax Act, 1961","Form No.:37EE","Form No.:64F","Statement of income distributed by a securitisation trust to be provided to the investor under section 115TCA of the Income-tax Act, 1961"]
["TDS/TCS Book Adjustment Statement","Form No.:24G","Form No.:65(New)","Application for exercising/renewing option for the tonnage tax scheme under sub-section (1) of section 115VP or sub-section (1) of section 115VR of the Income-tax Act, 1961"]
["Warrant of authorisation under section 132 of the Income -tax Act, 1961, and rule 112(1) of the Income -tax Rules, 1962","Form No.:45","Form No.:66","Audit Report under clause (ii) of section 115VW of the Income-tax Act, 1961"]
["Warrant of authorisation under sub-section (1) of section 132A of the Income-tax Act, 1961","Form No.:45C","Form No.:67","Statement of income from a country or specified territory outside India and Foreign Tax Credit"]
["Warrant of authorisation under sub-section (1A) of section 132 of the Income-tax Act, 1961","Form No.:45B","Form No.:68","Form of application under section 270AA(2) of the Income-tax Act, 1961"]
["Warrant of authorisation under the proviso to sub-section (1) of section 132 of the Income-tax Act, 1961","Form No.:45A","Form No.:6B","Audit report under section 142(2A) of the Income-tax Act, 1961"]
[]
[{"$f":"'Return from_1920'!$B$11","v":"Return of income for persons"},{"$f":"INDEX($B$1082:$B$1310,MATCH(A1311,Content_form_1920,0))","v":"Form No.:2C"},{"$f":"'Return from_1920'!$B$7","v":"Form No.:3AC"},{"$f":"INDEX($D$1082:$D$1310,MATCH(C1311,Form_list_1920,0))","v":"Audit report under section 33AB(2)"}]

{"sheet":"Tax Information(18-19)","index":79,"n_rows":1067,"n_cols":19,"rows_kept":1067,"cut":false,"hidden":true,"merged":[[1063,1,1063,3],[1064,1,1064,3],[1065,1,1065,3],[1057,1,1057,3],[1066,1,1066,3],[1058,1,1058,3],[1059,1,1059,3],[1060,1,1060,3],[1061,1,1061,3],[1062,1,1062,3],[693,0,693,3],[719,0,719,3],[724,0,724,3],[758,0,758,2],[763,0,763,2],[337,0,337,3],[338,0,338,3],[10,18,10,19],[0,1,0,3],[1,1,1,2],[1,7,1,12],[1,18,1,19],[2,18,2,19],[4,18,4,19],[3,18,3,19],[5,18,5,19],[6,18,6,19],[7,18,7,19],[8,18,8,19],[9,18,9,19],[20,18,20,19],[11,18,11,19],[12,18,12,19],[13,0,13,3],[13,18,13,19],[14,0,14,2],[14,18,14,19],[15,18,15,19],[16,18,16,19],[17,18,17,19],[18,18,18,19],[19,18,19,19],[33,18,33,19],[21,18,21,19],[22,18,22,19],[23,18,23,19],[25,18,25,19],[26,18,26,19],[27,18,27,19],[28,18,28,19],[29,18,29,19],[30,18,30,19],[31,18,31,19],[32,18,32,19],[71,0,71,3],[34,18,34,19],[35,18,35,19],[36,18,36,19],[37,18,37,19],[39,18,39,19],[40,18,40,19],[41,18,41,19],[42,18,42,19],[43,18,43,19],[45,18,45,19],[46,18,46,19],[317,0,317,3],[167,0,167,4],[168,0,168,4],[209,0,209,4],[241,0,241,3],[290,0,290,3],[309,0,309,3],[665,0,665,2],[671,0,671,2],[570,0,570,3],[591,0,591,3],[592,0,592,3],[604,0,604,3],[639,0,639,2],[634,0,634,2],[653,0,653,2],[659,0,659,2]]}
[null,"DEDUCTIONS"]
[null,"[AY 2019-20]",null,null,null,null,null,"D. Under the head Capital Gain",null,null,null,null,null,null,null,null,null,null," ■  Contributions by an individual made under Employees' Provident Fund Scheme"]
["Nature of deduction Against 'salaries'","Section","Who can claim","Key points (if any)",null,null,null,"Particulars","Eligible taxpayer","Capital gains eligible for exemption","Capital gains arising from transfer of","Assets to be acquired for exemption","Time limit for acquiring the new assets","Exemption Amount","Withdrawal of exemption","Deposit in Capital gains deposit scheme before due date under Sec. 139(1)",null,null," ■  Contribution to Public Provident Fund Account in the name of:"]
["Standard Deduction [Rs. 40,000 or the amount of salary, whichever is lower]","16(ia)","Individual – Salaried Employee",null,null,null,null,"Section 54","Individual and HUF","Long-term","Residential House property","One residential house property","Purchase: within 1 year before or 2 years after date of transfer.Construction: within 3 years after date of transfer","Investment in new assets or capital gain, whichever is lower","If new asset is transferred within 3 years of its acquisition","Yes",null,null," ■  Contribution by an employee to a recognised provident fund"]
["Entertainment allowance [actual or at the rate of 1/5th of salary, whichever is less] [limited to Rs. 5,000]","16(ii)","Government employees",null,null,null,null,"Section 54","Individual and HUF","Long-term","Residential House property","One residential house property","Purchase: within 1 year before or 2 years after date of transfer.Construction: within 3 years after date of transfer","Investment in new assets or capital gain, whichever is lower","If new asset is transferred within 3 years of its acquisition","Yes",null,null," ■  Contribution by an employee to a recognised provident fund"]
["Employment tax","16(iii)","Salaried assessees",null,null,null,null,"Section 54D","Any person","Short-term or Long-term","Compulsory acquisition of land or building forming part of industrial undertaking (which was used for industrial purposes for at least 2 years before its acquisition).","Land or building for shifting or reestablishing said industrial undertaking","Within 3 years from date of receipt of compensation","Investment in new assets or capital gain, whichever is lower","If new asset is transferred within 3 years of its acquisition","Yes",null,null," ■  Contribution by an employee to an approved superannuation fund"]
[{"$f":"Ded_1819!B15","v":"Standard Deduction [Rs. 40,000 or the amount of salary, whichever is lower]"},{"$f":"INDEX($B$4:$B$6,MATCH($A$7,Nature_of_deduction_Against__salaries_1819,0))","v":"16(ia)"},{"$f":"INDEX($C$4:$C$6,MATCH($A$7,Nature_of_deduction_Against__salaries_1819,0))","v":"Individual – Salaried Employee"},{"$f":"INDEX($D$4:$D$6,MATCH($A$7,Nature_of_deduction_Against__salaries_1819,0))","v":0},null,null,null,"Section 54F","Individual and HUF","Long-term","Any long term asset (other than a residential house property) provided on date of transfer taxpayer does not own more than one residential house property (except the new house)","One residential house property","Purchase: within 1 year before or within 2 years after date of transfer.Construction: within 3 years after date of transfer","Investment in new assets X capital gain/net consideration","a) If new asset is transferred within 3 years of acquisition,b) if another residential house is purchased within 2 years of transfer of original asset;c) if another house is constructed within 3 years of transfer of original asset","Yes",null,null," ■  Subscription to any notified security or notified deposit scheme of the Central Government. For this purpose, Sukanya Samriddhi Account Scheme has been notified vide Notification No. 9/2015, dated 21.01.2015. Any sum deposited during the year in Sukanya Samriddhi Account by an individual would be eligible for deduction."]
["Nature of deduction Against 'income from house properties'","Section","Who can claim","Key points (if any)",null,null,null,"Section 54GA","Any person","Short-term or Long-term","Land, building, plant or machinery, in order to shift industrial undertaking from urban area to SEZ.","Land, building, plant or machinery, in order to shift industrial undertaking to SEZ.","Within 1 year before or within 3 years after date of transfer","Investment in new assets or capital gain, whichever is lower","If new asset is transferred within 3 years of acquisition","Yes",null,null," ■  Amount can be deposited by an individual or in the name of girl child of an individual or in the name of the girl child for whom such an individual is the legal guardian."]
["Taxes levied by local authority and borne by owner if paid in relevant previous year","23(1), first proviso","All assessees",null,null,null,null,{"$f":"Allow_1819!A38","v":"Section 54"},{"$f":"INDEX($I$4:$I$8,MATCH($H$9,Section_in_capital_gain_1819,0))","v":"Individual and HUF"},{"$f":"INDEX($J$4:$J$8,MATCH($H$9,Section_in_capital_gain_1819,0))","v":"Long-term"},{"$f":"INDEX($K$4:$K$8,MATCH($H$9,Section_in_capital_gain_1819,0))","v":"Residential House property"},{"$f":"INDEX($L$4:$L$8,MATCH($H$9,Section_in_capital_gain_1819,0))","v":"One residential house property"},{"$f":"INDEX($M$4:$M$8,MATCH($H$9,Section_in_capital_gain_1819,0))","v":"Purchase: within 1 year before or 2 years after date of transfer.Construction: within 3 years after date of transfer"},{"$f":"INDEX($N$4:$N$8,MATCH($H$9,Section_in_capital_gain_1819,0))","v":"Investment in new assets or capital gain, whichever is lower"},{"$f":"INDEX($O$4:$O$8,MATCH($H$9,Section_in_capital_gain_1819,0))","v":"If new asset is transferred within 3 years of its acquisition"},{"$f":"INDEX($P$4:$P$8,MATCH($H$9,Section_in_capital_gain_1819,0))","v":"Yes"},null,null," ■  Subscription to notified savings certificates [National Savings Certificates (VIII Issue)]"]
["Standard deduction [30% of the annual value (gross annual value less municipal taxes)]","24(a)","All assessees",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," ■  Contribution for participation in unit-linked Insurance Plan of UTI :"]
["Interest on borrowed capital (Rs. 30,000/Rs. 2,00,000, subject to specified conditions)","24(b)","All assessees",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," ■  Contribution to notified unit-linked insurance plan of LIC Mutual Fund [Dhanaraksha 1989]"]
["Standard deduction of 30 per cent of arrears of rent or unrealised rent received","25A","All assessees",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," ■  Subscription to notified deposit scheme or notified pension fund set up by National Housing Bank [Home Loan Account Scheme/National Housing Banks (Tax Saving) Term Deposit Scheme, 2008]"]
[{"$f":"Ded_1819!B19","v":"Interest on borrowed capital (Rs. 30,000/Rs. 2,00,000, subject to specified conditions)"},{"$f":"INDEX($B$9:$B$12,MATCH($A$13,Nature_of_deduction_Against__income_from_house_properties_1819,0))","v":"24(b)"},{"$f":"INDEX($C$9:$C$12,MATCH($A$13,Nature_of_deduction_Against__income_from_house_properties_1819,0))","v":"All assessees"},{"$f":"INDEX($D$9:$D$12,MATCH($A$13,Nature_of_deduction_Against__income_from_house_properties_1819,0))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null," ■  Tuition fees (excluding development fees, donations, etc.) paid by an individual to any university, college, school or other educational institution situated in India, for full time education of any 2 of his/her children"]
["Against 'profits and gains of business or profession'",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," ■  Certain payments for purchase/construction of residential house property"]
["A. Deductible items",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," ■  Subscription to notified schemes of (a) public sector companies engaged in providing long-term finance for purchase/construction of houses in India for residential purposes/(b) authority constituted under any law for satisfying need for housing accommodation or for planning, development or improvement of cities, towns and villages, or for both"]
["Nature of deduction Against 'profits and gains of business or profession'","Section","Who can claim","Key points (if any)",null,null,null,null,null,null,null,null,null,null,null,null,null,null," ■  Sum paid towards notified annuity plan of LIC (New Jeevan Dhara/New Jeevan Dhara-I/New Jeevan Akshay/New Jeevan Akshay-I/New Jeevan Akshay-II/Jeewan Akshay-III plan of LIC) or other insurer"]
["Rent, rates, taxes, repairs (excluding capital expenditure) and insurance for premises",30,"All assessees",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," ■  Subscription to any units of any notified [u/s 10(23D)] Mutual Fund or the UTI (Equity Linked Saving Scheme, 2005)"]
["Repairs (excluding capital expenditure) and insurance of machinery, plant and furniture",31,"All assessees",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," ■  Contribution by an individual to any pension fund set up by any mutual fund which is referred to in section 10(23D) or by the UTI (UTI Retirement Benefit Pension Fund)"]
["Depreciation in respect of following assets shall be allowed at prescribed percentage on actual cost of an asset (i.e., Straight Line Method):","32(1)(i)","Taxpayers engaged in business of generation or generation and distribution of power have the option to claim depreciation on written down value basis also"," i. Tangible Assets (buildings, machinery, plant or furniture);ii.Intangible Assets (know-how, patents, copyrights, trademarks, licenses, franchises, or any other business or commercial rights of similar nature).",null,null,null,null,null,null,null,null,null,null,null,null,null,null," ■  Subscription to equity shares or debentures forming part of any approved eligible issue of capital made by a public company or public financial institutions"]
["Depreciation in respect of following assets shall be allowed at prescribed percentage on written down value of each block of asset (as per WDV method):","32(1)(ii)","All assessees engaged in business or profession",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," ■  Subscription to any units of any approved mutual fund referred to in section 10(23D), provided amount of subscription to such units is subscribed only in 'eligible issue of capital' referred to above."]
["Investment allowance shall be allowed at 15% of actual cost of new asset acquired and installed by a company engaged in business or manufacturing or production of any article or thing (Subject to certain conditions)","32AC","Company engaged in business of manufacturing or production of any article or thing.","Deduction shall be available if actual cost of new plant and machinery acquired and installed by the company during the previous year exceeds Rs. 25/100 Crores, as the case may be",null,null,null,null,null,null,null,null,null,null,null,null,null,null," ■  Term deposits for a fixed period of not less than 5 years with a scheduled bank, and which is in accordance with a scheme11 framed and notified."]
["Investment allowance shall be allowed at 15% of actual cost of investment made in new plant and machinery ","32AD","All taxpayers who acquire new plant and machinery for purpose of setting-up manufacturing unit in notified backward areas in the State of Andhra Pradesh, Bihar, Telangana or West Bengal","(other than ships, aircraft, vehicle, office appliances, second hand plant or machinery, etc.) if manufacturing unit is set-up in notified backward area in the State of Andhra Pradesh, Bihar, Telangana or West Bengal (subject to certain conditions).",null,null,null,null,null,null,null,null,null,null,null,null,null,null," ■  Subscription to notified bonds issued by the NABARD."]
["Development allowance - 50 per cent of actual cost of planting (subject to certain conditions and limits) (planting should have been completed before 1-4-1990)","33A","Assessee engaged in business of growing and manufacturing tea in India",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," ■  Deposit in an account under the Senior Citizen Savings Scheme Rules, 2004 (subject to certain conditions)"]
["Tea/Coffee/Rubber Development Account - Amount deposited in account with National Bank (Special Account) or in Deposit Account of Tea Board, Coffee Board or Rubber Board ","33AB","Assessees engaged in business of growing and manufacturing tea/Coffee/Rubber in India","in accordance with approved scheme or 40% of profits of business, whichever is less (subject to certain conditions)",null,null,null,null,null,null,null,null,null,null,null,null,null,null," ■  5-year term deposit in an account under the Post Office Time Deposit Rules, 1981 (subject to certain conditions)"]
["Amount deposited in Special Account with SBI/Site Restoration Account or 20 per cent of profits, whichever is less (subject to certain conditions)","33ABA","Assessee carrying on business of prospecting for, or extraction or production of, petroleum or natural gas or both in India",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Notes:"]
["Revenue expenditure on scientific research pertaining to business of assessee is allowed as deduction (Subject to certain conditions).","35(1)(i)","All assessee","Expenditure on scientific research incurred within 3 years before commencement of business (in the nature of purchase of materials and salary of employees other than perquisite) is allowed as deduction in the year of commencement of business to the extent certified by prescribed authority.",null,null,null,null,null,null,null,null,null,null,null,null,null,null," 1.  Deduction is limited to whole of the amount paid or deposited subject to a maximum of Rs. 1,50,00012. This maximum limit of Rs. 1,50,00012 is the aggregate of the deduction that may be claimed under sections 80C, 80CCC and 80CCD."]
["175% of contribution made to approved research association, university, college or other institution to be used for scientific research shall be allowed as deduction (Subject to certain conditions)","35(1)(ii)","All assessee","150% of sum paid to such association, university, college or other institution is allowed as deduction (applicable from AY 2018-19)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2. The sums paid or deposited need not be out of income chargeable to tax of the previous year. Amount may be paid or deposited any time during the previous year, but the deduction shall be available on so much of the aggregate of sums as do not exceed the total income chargeable to tax during the previous year."]
["125% of contribution made to an approved company registered in India to be used for the purpose of scientific research is allowed as deduction (Subject to certain conditions)","35(1)(iia)","All assessee","Entire sum paid to the company is allowed as deduction (applicable from AY 2018-19)",null,null,null,null,null,null,null,null,null,null,null,null,null,null," 3.  Life Insurance premium is part of gross qualifying amount for the purpose of deduction under section 80C. Payment of premium which is in excess of 10 per cent (if policy is issued on or after 1-4-2013, 15% in case of insurance on life of person with disability referred to in section 80U or suffering from disease or ailment specified in section 80DDB/rule 11DD) of actual capital sum assured shall not be included in gross qualifying amount. The value of any premiums agreed to be returned or of any benefit by way of bonus or otherwise, over and above the sum actually assured, which is to be or may be received under the policy by any person, shall not be taken into account for the purpose of calculating the actual capital sum assured."]
["125% of contribution made to approved research association, university, college or other institution with objects of undertaking statistical research or research in social sciences shall be allowed as deduction (Subject to certain conditions)","35(1)(iii)","All assessee","Entire sum paid to such association, university, college or other institution is allowed as deduction (applicable from AY 2018-19)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"The limit of 10 per cent will be applicable only in the case of policies issued on or after 1-4-2012. In respect of policies issued prior to 1-4-2012, the old limit of 20 per cent of actual sum assured will be applicable."]
["Capital expenditure incurred during the year on scientific research relating to the business carried on by the assessee is allowed as deduction (Subject to certain conditions)","35(1)(iv) read with 35(2)","All assessee","Capital expenditure incurred within 3 years before commencement of business is allowed as deduction in the year of commencement of business.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"With effect from 1-4-2013, 'actual capital sum assured' in relation to a life insurance policy shall mean the minimum amount assured under the policy on happening of the insured event at any time during the term of the policy, not taking into account—"]
["200% of payment made to a National Laboratory or University or an Indian Institute of Technology or a specified person is allowed as deduction (Subject to certain conditions).","35(2AA)26","All assessee","150% of payment is allowed as deduction (applicable from AY 2018-19)",null,null,null,null,null,null,null,null,null,null,null,null,null,null," (i)  the value of any premium agreed to be returned; or"]
["200% of any expenditure incurred by a company on scientific research (including capital expenditure other than on land and building) on in-house scientific research and development facilities ","35(2AB)26","Company engaged in business of bio-technology or in any business of manufacturing or production of eligible articles or things","*as approved by the prescribed authorities shall be allowed as deduction (Subject to certain conditions).*150% of expenditure so incurred shall be allowed as deduction (applicable from AY 2018-19)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(ii) any benefit by way of bonus or otherwise over and above the sum actually assured, which is to be or may be received under the policy by any person."]
["Expenditure incurred before 1-4-1998 on acquisition of patent rights or copyrights","35A","All assessees"," [equal to appropriate fraction of expenditure on acquisition to be deducted in fourteen equal annual instalments beginning with previous year in which such expenditure has been incurred] (subject to certain conditions)",null,null,null,null,null,null,null,null,null,null,null,null,null,null," 4.  Where, in any previous year, an assessee—"]
["Lump sum payment made in any previous year relevant to assessment year commencing on or before 1-4-1998, for acquisition of technical know-how","35AB","All assessees"," [consideration for acquisition to be deducted in six equal annual instalments (3 equal annual instalments where know-how is developed in certain laboratories, universities and institutions)] (subject to certain conditions)",null,null,null,null,null,null,null,null,null,null,null,null,null,null," (i)  terminates his contract of insurance, by notice to that effect or where the contract ceases to be in force by reason of failure to pay any premium, by not reviving contract of insurance,—"]
["Capital expenditure incurred and actually paid for acquiring any right to use spectrum for telecommunication services shall be allowed as deduction over the useful life of the spectrum in equal instalments","35ABA","All Assessee engaged in telecommunication services",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(a) in case of any single premium policy, within two years after the date of commencement of insurance; or"]
["Expe nditure incurred for obtaining licence to operate telecommunication services either before commencement of such business or thereafter at any time during any previous year","35ABB","All assessees",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(b) in any other case, before premiums have been paid for two years; or"]
["Expenditure by way of payment of any sum to a public sector company/local authority/approved association or institution for carrying out any eligible scheme or project (subject to certain conditions)","35AC","All assessees","Deduction under this section is available only A.Y. 2017-2018",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(ii) terminates his participation in any unit-linked insurance plan (ULIP), by notice to that effect or where he ceases to participate by reason of failure to pay any contribution, by not reviving his participation, before contributions in respect of such participation have been paid for five years; or"]
["Payment to associations/institutions for carrying out rural development programmes (subject to certain conditions)","35CCA","All assessees",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(iii) transfers the house property before the expiry of five years from the end of the financial year in which possession of such property is obtained by him, or receives back, whether by way of refund or otherwise, any sum specified in that clause,"]
["Expenditure incurred before 1-4-2002 by way of payment to approved associations/institutions for carrying out approved programmes of conservation of natural resources or afforestation (subject to certain conditions)","35CCB","All assessees",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"then,—"]
["One and a half times of expenditure on notified agricultural extension project (subject to certain conditions)","35CCC","All assessees",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(a) no deduction shall be allowed to the assessee with reference to any of such sums, paid in such previous year; and"]
["From the Assessment Year 2021-22, the deductionshall be restricted to 100% of the expenditure incurred."," "," ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(b) the aggregate amount of the deductions of income so allowed in respect of the previous year or years preceding such previous year, shall be deemed to be the income of the assessee of such previous year and shall be liable to tax in the assessment year relevant to such previous year."]
["One and a half times of expenditure on notified skill development project (subject to certain conditions)","35CCD","A company","Note: From the Assessment Year 2021-22, the deduction shall be restricted to 100% of the expenditure incurred.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If any equity shares or debentures, with reference to the cost of which a deduction is allowed, are sold or otherwise transferred by the assessee to any person at any time within a period of three years from the date of their acquisition, the aggregate amount of the deductions of income so allowed in respect of such equity shares or debentures in the previous year or years preceding the previous year in which such sale or transfer has taken place shall be deemed to be the income of the assessee of such previous year and shall be liable to tax in the assessment year relevant to such previous year."]
["Amortisation of certain preliminary expenses [deductible in 5 equal annual instalments] (subject to certain conditions)","35D","Indian companies and resident non-corporate assessees",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"A person shall be treated as having acquired any shares or debentures on the date on which his name is entered in relation to those shares or debentures in the register of members or of debenture-holders, as the case may be, of the public company."]
["Amortisation of expenditure incurred after 31-3-1999 in case of amalgamation or demerger in the hands of an Indian company (one-fifth of such expenditure for 5 successive previous years) (subject to certain conditions)","35DD","Indian Company",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," 5.  If any amount, including interest accrued thereon, is withdrawn by the assessee from his deposit account made under (a) Senior Citizen Saving Scheme or (b) Post Office Time Deposit Rules, before the expiry of the period of five years from the date of its deposit, the amount so withdrawn shall be deemed to be the income of the assessee of the previous year in which the amount is withdrawn and shall be liable to tax in the assessment year relevant to such previous year."]
["Amortisation of expenditure incurred under voluntary retirement scheme in 5 equal annual instalments starting with the year when the expenditure is incurred","35DDA","All assessees",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"The amount liable to tax shall not include the following amounts, namely:—"]
["Expenditure on prospecting, etc., for certain minerals [deductible in ten equal annual instalments] (subject to certain conditions)","35E","Indian companies and resident non-corporate assessees engaged in prospecting, etc., for minerals",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," (i)  any amount of interest, relating to deposits referred to above, which has been included in the total income of the assessee of the previous year or years preceding such previous year; and"]
["Insurance premium covering risk of damage or destruction of stocks/stores","36(1)(i)","All assessees",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(ii)  any amount received by the nominee or legal heir of the assessee, on the death of such assessee, other than interest, if any, accrued thereon, which was not included in the total income of the assessee for the previous year or years preceding such previous year"]
["Insurance premium covering life of cattle owned by a member of co-operative society engaged in supplying milk to federal milk co-operative society","36(1)(ia)","Federal milk co-operative societies"]
["Medical insurance premium paid by any mode other than cash, to insure employee's health under (a) scheme framed by GIC of India and approved by Central Government; or (b) scheme framed by any other insurer and approved by IRDA","36(1)(ib)","All assessees as employers"]
["Bonus or commission paid to employees","36(1)(ii)","All assessees"]
["Interest on borrowed capital2","36(1)(iii)","All assessees"]
["Pro rata amount of discount on a zero coupon bond based on life of such bond and calculated in prescribed manner","36(1)(iiia)","All assessees"]
["Contributions to recognised provident fund and approved superannuation fund [subject to certain limits and conditions]","36(1)(iv)","All assessees as employers"]
["Any sum paid by assessee-employer by way of contribution towards a pension scheme, as referred to in section 80CCD, on account of an employee to the extent it does not exceed 10 per cent of the employee's salary in the previous year.","36(1)(iva)","All assessees as emloyers"]
["Contributions to approved gratuity fund [subject to certain limits and conditions]","36(1)(v)","All assessees as employers"]
["Contributions to any provident fund or superannuation fund or any fund set up under Employees' State Insurance Act, 1948 or any other fund for welfare of such employees","36(1)(va)","All assessees as employers"," received from employees if the same are credited to the employee's account in relevant fund or funds before due date"]
["Allowance in respect of animals which have died or become permanently useless [subject to certain conditions]","36(1)(vi)","All assessees"]
["Bad debts which have been written off as irrecoverable [subject to limitation in the case of banks and financial institutions]","36(1)(vii)","All assessees"]
["Provision for bad and doubtful debts( up to 8.5 per cent of total income before making any deduction under this clause and Chapter VI-A, and up to 10 per cent of aggregate average advances made by its rural branches","36(1)(viia)","Certain scheduled banks, non-scheduled banks (but other than foreign banks) and co-operative bank (other than primary agricultural credit society or primary co-operative agricultural and rural development bank)"]
["Provision for bad and doubtful debts  up to 5 per cent (10% in case of Public Financial Institutions, State Financial Corporations and State Industrial Investment Corporations in any of the two consecutive assessment years 2003-04 and 2004-05 - ","36(1)(viia)","Foreign banks/Public financial institutions/State financial corporations/State industrial investment corporations. Non-Banking Financial Company","subject to certain conditions) of total income before making any deduction under this clause and Chapter VI-A"]
["Amounts transferred to special reserve [subject to certain conditions and maxi-mum of 20 per cent of profits derived from eligible business]","36(1)(viii)","Specified entities, namely, financial corporations/financial corporation which is a public sector company/banking company/co-operative bank other than a primary agricultural credit society or a primary co-operative agricultural and rural development bank/housing finance company/any other financial corporation including a public company"]
["Expenditure for promoting family planning amongst employees (deductible in 5 equal annual instalments in case of capital expenditure)","36(1)(ix)","Companies"]
["Expenditure incurred wholly and exclusively by the assessee on or after the 1st April, 1999 but before the 1st April, 2000 in respect of a non-Y2K compliant system, ","36(1)(xi)","All assessees","owned by the assessee and used for the purposes of his business or profession, so as to make such system Y2K compliant computer system"]
["Any expenditure (not being in the nature of capital expenditure) incurred by a notified corporation or body corporate, ","36(1)(xii)","Notified corporation or body corporate, by whatever name called, constituted or established by a Central, State or Provincial Act","by whatever name called, constituted or established by a Central, State or Provincial Act, for the objects and purposes authorised by the Act under which such corporation or body corporate was constituted or established"]
["Any banking cash transaction tax paid during the previous year on taxable banking transaction entered into by the assessee","36(1)(xiii)","All assessees"]
["Contribution to notified credit guarantee trust fund for small industries","36(1)(xiv)","Public financial institution"]
["Securities Transaction Tax paid if corresponding income is included as income under the head 'Profits and gains of business or profession'","36(1)(xv)","All assessees"]
["Amount equal to commodities transaction tax paid by an assessee in respect of taxable commodities transactions entered into in the course of his business during the previous year","36(1)(xvi)","All assessees"]
["Amount of expenditure incurred by a co-operative society for purchase of sugarcane shall be allowed as deduction to the extent of lower of following:","36(1)(xvii)","Co-operative society engaged in business of manufacturing sugar","a)Actual purchase price of sugarcane; or b)Price of sugarcane fixed or approved by the Government"]
["Any other expenditure [not being personal or capital expenditure and expenditure mentioned in sections 30 to 36] laid out wholly and exclusively for purposes of business or profession5","37(1)","All assessees"]
[{"$f":"Ded_1819!B31","v":"Expe nditure incurred for obtaining licence to operate telecommunication services either before commencement of such business or thereafter at any time during any previous year"},{"$f":"INDEX($B$17:$B$70,MATCH($A$71,Nature_of_deduction_Against__profits_and_gains_of_business_or_profession_Deductible_1819,0))","v":"35ABB"},{"$f":"INDEX($C$17:$C$70,MATCH($A$71,Nature_of_deduction_Against__profits_and_gains_of_business_or_profession_Deductible_1819,0))","v":"All assessees"},{"$f":"INDEX($D$17:$D$70,MATCH($A$71,Nature_of_deduction_Against__profits_and_gains_of_business_or_profession_Deductible_1819,0))","v":0}]
["B. Non-deductible items"]
["Advertisement in souvenir, brochure, tract, pamphlet, etc., of political party","37(2B)","All assessees"]
["Interest, royalty, fees for technical services or other chargeable sum payable outside India, or in India to a non-resident or foreign company, on which tax has not been paid/deducted during the previous year or in the subsequent year ","40(a)(i)","All assessees"," Where in respect of any such sum, tax has been deducted in any subsequent year or, has been deducted in the previous year but paid in any subsequent year after the expiry of the time prescribed under sub-section (1) of section 200, such sum shall be allowed as a deduction in computing the income of the previous year in which such tax has been paid"]
["Any interest, commission or brokerage, rent, royalty, fees for professional services or fees for technical services payable to a resident, or amounts payable to a contractor or sub-contractor, being resident, for carrying out any work","40(a)(ia)","All assessees"," (including supply of labour for carrying out any work)7, on which tax is deductible at source under Chapter XVII-B and such tax has not been deducted or, after deduction, has not been paid on or before the due date specified in sub-section (1) of section 139."]
["Any sum paid or payable to a non-resident which is subject to a deduction of Equalisation levy would attract disallowance ","40(a)(ib)","All assessees","if such sum was paid without deduction of such levy or if it was deducted but not deposited with the Central Government till the due date of filing of return."]
["Rate or tax levied on the profits or gains of any business or profession","40(a)(ii)","All assessees"]
["Wealth-tax paid","40(a)(iia)","All assessees"]
["Amount paid by way of royalty, licence fee, service fee, privilege fee, service charge or any other fee or charge, by whatever name called, which is levied exclusively on, or any amount which is appropriated, ","40(a)(iib)","State Govt. undertakings","whether directly or indirectly, from a State Government undertaking by the State Government"]
["Salaries payable outside India, or in India to a non-resident, on which tax has not been paid/deducted at source","40(a)(iii)","All assessees as employers"]
["Payments to provident fund/other funds for employees' benefit for which no effective arrangements are made to secure that tax is deducted at source on payments made from such funds which are chargeable to tax as 'salaries'","40(a)(iv)","All assessees as employers"]
["Tax actually paid by an employer referred to in section 10(10CC)","40(a)(v)","All assessees as employers"]
["Interest, salary, bonus, commission or remuneration paid to partners (subject to certain conditions and limits)","40(b)","Firms"]
["Interest, salary, bonus, commission or remuneration paid to members (subject to certain conditions and limits)","40(ba)","Association of persons or body of individuals (except a company or a co-operative society, society registered under Societies Registration Act, etc.)"]
["Expenditure involving payment to relative/director/partner/substantially interested person, etc., which, in the opinion of the Assessing Officer, is excessive or unreasonable","40A(2)","All assessees"]
["100% of payments exceeding Rs. 10,000 (Rs. 35,000 in case of payment made for plying, hiring or leasing goods carriages) made to a person in a day otherwise than by account payee cheque/bank draft","40A(3)","All assessees"," (subject to certain conditions)"]
["Any provision for payment of gratuity to employees, other than a provision made for purposes of contribution to approved gratuity fund or for payment of gratuity that has become payable during the year ","40A(7)","All assessees as employers","(subject to specified conditions)"]
["Any sum paid for setting up or formation of, or as contribution to, any fund, trust, company, AOP, BOI, Society or other institution, other than recognised provident fund/approved superannuation fund/pension scheme ","40A(9)","All assessees as employers","referred to in section 80CCD/approved gratuity fund"]
[{"$f":"Ded_1819!B35","v":"Amount paid by way of royalty, licence fee, service fee, privilege fee, service charge or any other fee or charge, by whatever name called, which is levied exclusively on, or any amount which is appropriated, "},{"$f":"INDEX($B$73:$B$88,MATCH($A$89,Nature_of_deduction_Against__profits_and_gains_of_business_or_profession_Non_Deductible_1819,0))","v":"40(a)(iib)"},{"$f":"INDEX($C$73:$C$88,MATCH($A$89,Nature_of_deduction_Against__profits_and_gains_of_business_or_profession_Non_Deductible_1819,0))","v":"State Govt. undertakings"},{"$f":"INDEX($D$73:$D$89,MATCH($A$89,Nature_of_deduction_Against__profits_and_gains_of_business_or_profession_Non_Deductible_1819,0))","v":"whether directly or indirectly, from a State Government undertaking by the State Government"}]
["C. Other deductible items"]
["In case of mineral oil concerns allowances specified in agreement entered into by Central Government with any person (subject to certain conditions and terms of agreement)","42(1)","Assessees engaged in prospecting for or extraction or production of mineral oils"]
["In case of mineral oil concerns expenditure incurred remaining unallowed as reduced by proceeds of transfer","42(2)","Assessee whose business consists of prospecting for or extraction or production of petroleum and natural gas and who transfers any interest in such business"]
["Any sum which is actually paid, ","43B","All assessees","relating to (i) tax/duty/cess/fee levied under any law, (ii) contribution to provident fund/superannuation fund/gratuity fund/any fund for employees' welfare, (iii) bonus/commission to employees, (iv) interest on loan/borrowing from any public financial institution, State Financial Corporation or State Industrial Investment Corporation/interest payments to scheduled banks/Co-operative banks (other than a primary agricultural and development bank)/primary co-operative agricultural and rural development bank on loans or advances, and (v) sum payable by employers by way of leave encashment to employees. (vi) sum payable to the Indian Railways for the use of railway assets. Deduction will not be allowed in year in which liability to pay is incurred unless actual payment is made in that year or before the due date of furnishing of return of income for that year"]
["Expenditure in excess of subscription, etc., received from members (subject to certain conditions and limits)","44A","Trade, professional or similar association"]
["Head office expenditure (subject to certain conditions and limits)","44C","Non-resident"]
[{"$f":"Ded_1819!B43","v":"In case of mineral oil concerns expenditure incurred remaining unallowed as reduced by proceeds of transfer"},{"$f":"INDEX($B$91:$B$95,MATCH($A$96,Nature_of_deduction_Against__profits_and_gains_of_business_or_profession_Other_Deductible_1819,0))","v":"42(2)"},{"$f":"INDEX($C$91:$C$95,MATCH($A$96,Nature_of_deduction_Against__profits_and_gains_of_business_or_profession_Other_Deductible_1819,0))","v":"Assessee whose business consists of prospecting for or extraction or production of petroleum and natural gas and who transfers any interest in such business"},{"$f":"INDEX($D$91:$D$95,MATCH($A$96,Nature_of_deduction_Against__profits_and_gains_of_business_or_profession_Other_Deductible_1819,0))","v":0}]
["Against 'capital gains'"," "," "]
["Expenditure incurred wholly and exclusively in connection with transfer of capital asset","48(i)","All assessees"]
["Cost of acquisition of capital asset and of any improvement thereto (indexed cost of acquisition and indexed cost of improvement, in case of long-term capital assets)","48(ii)","All assessees"]
["Long-term capital gains on sale of residential house and land appurtenant thereto invested in purchase/construction of another residential house8 (subject to certain conditions and limits)",54,"Individual/HUF"]
["Capital gains on transfer of land used for agricultural purposes, by an individual or his parents or a HUF, invested in other land for agricultural purposes (subject to certain conditions and limits)","54B","Individual/HUF"]
["Capital gains on compulsory acquisition of land or building forming part of an industrial undertaking invested in purchase/construction of other land/building for shifting/re-establishing said undertaking or setting up new industrial undertaking","54D","Any assessee"," (subject to certain conditions and limits)"]
["Net consideration on transfer of long-term capital asset made before 1-4-2000 invested in specified bonds, debentures, shares of a public comp-any or units of notified mutual funds (subject to certain conditions and limits)","54EA","Any assessee"]
["Long-term capital gains on transfer of any long-term capital asset made be-fore 1-4-2000 invested in specified long-term assets (subject to certain conditions and limits)","54EB","Any assessee"]
["Long-term capital gains invested in long-term specified asset (bond redeemable after 3 years)","54EC","Any assessee"," (maximum investment in a financial year is Rs. 50 lakhs)9 issued by National Highways Authority of India; or by the Rural Electrification Corporation Limited (subject to certain conditions and limits)"]
["Long-term capital gains on transfer before 1-4-2006 of certain listed securities or units invested in equity shares forming part of an eligible issue of capital (subject to certain conditions and limits)","54ED","Any assessee"]
["Long-term capital gain invested in long-term specified assets being units of such fund as may be notified by Central Government to finance start-ups","54EE","All assesses"]
["Net consideration on transfer of long-term capital asset other than residential house invested in residential house10 (subject to certain conditions and limits)","54F","Individual/HUF"]
["Capital gain on transfer of machinery, plant, land or building used for the purposes of the business of an industrial undertaking situate in an urban area","54G","Any assessee"," (transfer being effected for shifting the undertaking to a non-urban area) invested in new machinery, plant, building or land, in the said non-urban area, expenses on shifting, etc. (subject to certain conditions and limits)"]
["Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area to any Special Economic Zone (subject to certain conditions and limits)","54GA","All assessees"]
["Exemption in respect of capital gain arising from the transfer of a long-term capital asset, being a residential property","54GB","Individual/HUF"," (a house or a plot of land), owned by the eligible assessee, and such assessee before the due date of furnishing of return of income under sub-section (1) of section 139 utilises the net consideration for subscription in the equity shares of an eligible company and such company has, within one year from the date of subscription in equity shares by the assessee, utilised this amount for purchase of specified new asset (subject to certain conditions and limits)."]
["W.e.f. April 1, 2017, eligible start-up is also included in definition of eligible company."," "," "]
[{"$f":"Ded_1819!B39","v":"Long-term capital gains on transfer before 1-4-2006 of certain listed securities or units invested in equity shares forming part of an eligible issue of capital (subject to certain conditions and limits)"},{"$f":"INDEX($B$98:$B$112,MATCH($A$113,$A$98:$A$111,0))","v":"54ED"},{"$f":"INDEX($C$98:$C$112,MATCH($A$113,$A$98:$A$111,0))","v":"Any assessee"},{"$f":"INDEX($D$98:$D$112,MATCH($A$113,$A$98:$A$111,0))","v":0}]
[null," "]
["Against 'income from other sources'"]
["A. Deductible items"]
["Any reasonable sum paid by way of commission or remuneration for purpose of realising dividend (other than dividends referred to in section 115-O)","57(i)","All assessees"]
["Any reasonable sum paid by way of commission or remuneration for the purpose of realising interest on securities","57(i)","All assessees"]
["Contributions to any provident fund or superannuation fund or any fund set up under Employees' State Insurance Act, 1948 or any other fund for welfare of employees, ","57(ia)","All assessees","if the same are credited to employees' accounts in relevant funds before due date"]
["Repairs, insurance, and depreciation of building, plant and machinery and furniture","57(ii)","Assessees engaged in business of letting out of machinery, plant and furniture and buildings on hire"]
["In case of family pension, 331/3 per cent of such pension or Rs. 15,000, whichever is less","57(iia)","Assessees in receipt of family pension on death of employee being member of assessee's family"]
["Any other expenditure (not being capital expenditure) expended wholly and exclusively for earning such income","57(iii)","All assessees"]
["In case of interest received on compensation or on enhanced compensation referred to in section 145A(2), a deduction of 50 per cent of such income (subject to certain conditions)","57(iv)","All assessees"]
[{"$f":"Ded_1819!B23","v":"Any reasonable sum paid by way of commission or remuneration for purpose of realising dividend (other than dividends referred to in section 115-O)"},{"$f":"INDEX($B$117:$B$123,MATCH($A$124,Against__income_from_other_sources_…_A._Deductible_items_1819,0))","v":"57(i)"},{"$f":"INDEX($C$117:$C$123,MATCH($A$124,Against__income_from_other_sources_…_A._Deductible_items_1819,0))","v":"All assessees"},{"$f":"INDEX($D$117:$D$123,MATCH($A$124,Against__income_from_other_sources_…_A._Deductible_items_1819,0))","v":0}]
["B. Non-deductible items"," "]
["Personal expenses","58(1)(a)(i)","All assessees"]
["Interest chargeable to tax which is payable outside India on which tax has not been paid or deducted at source","58(1)(a)(ii)","All assessees"]
["'Salaries' payable outside India on which no tax is paid or deducted at source","58(1)(a)(iii)","All assessees"]
["Disallowance due to TDS default","58(1A)","All assessees","(Covered by section 40(a)(ia) and 40(a)(iia))"]
[" Expenditure of the nature specified in section 40A","58(2)","All assessees"]
["Expenditure in connection with winnings from lotteries, crossword puzzles, races, games, gambling or betting","58(4)","All assessees"]
[{"$f":"Ded_1819!B27","v":"Interest chargeable to tax which is payable outside India on which tax has not been paid or deducted at source"},{"$f":"INDEX($B$126:$B$131,MATCH($A$132,Nature_of_deduction_Against__income_from_other_sources_Non_deductible_items_1819,0))","v":"58(1)(a)(ii)"},{"$f":"INDEX($C$126:$C131,MATCH($A$132,Nature_of_deduction_Against__income_from_other_sources_Non_deductible_items_1819,0))","v":"All assessees"},{"$f":"INDEX($D$126:$D$131,MATCH($A$132,Nature_of_deduction_Against__income_from_other_sources_Non_deductible_items_1819,0))","v":0}]
["For certain payments"," "]
["Investment in certain items (See view Deduction List for 80C)","80C","Individual/HUF","The maximum tax exemption limit under Section 80C has been retained as Rs 1.5 Lakh only. "]
["Contributions to certain pension funds of LIC or any other insurer (up to Rs. 1,50,000) (subject to certain conditions)","80CCC","Individual"]
["Contribution to pension scheme notified by Central Government up to 10% of salary (subject to certain conditions and limits)","80CCD","Individual","Contribution made by employer shall also be allowed as deduction under section 80CCD(2) while computing total income of the employee. However, amount of deduction could not exceed 10% of salary of the employee"]
["Amount up to Rs. 20,000, paid or deposited, during the previous years relevant to assessment year 2011-12 or 2012-13, as subscription to notified long-term infrastructure bonds","80CCF","Individual/HUF"]
["Amount paid (in any mode other than cash) by an individual or HUF to LIC or other insurer to effect or keep in force an insurance on the health of specified person. An individual can also make payment to the Central Government health scheme and/or on account of preventive health check-up (subject to limit)","80D","Individual/HUF (Deduction for preventive health check-up shall not exceed in aggregate Rs. 5,000.","  *(  specified person means:  -   In case of Individual - self, spouse, dependent children or parents,  -   In case of HUF - Any member thereof**Aggregate amount of deduction cannot exceed Rs.100,000 in any case  for Individual and Rs.50,000 in any case. for HUF"]
["Deduction of Rs. 75,000 (Rs. 1,25,000 in case of severe disability) ,","80DD","Resident Individual/HUF","where (a) any expenditure has been incurred for the medical treatment (including nursing), training and rehabilitation of a dependant, being a person with disability [as defined under Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995] , or (b) any amount is paid or deposited under an approved scheme framed in this behalf by the LIC or any other insurer or the Administrator or the specified company for the maintenance of a dependent, being a person with disability (subject to certain conditions)"]
["Expenses actually paid for medical treatment of specified diseases and ailments subject to certain conditions","80DDB","Resident Individual/HUF"," Maximum deduction is Rs. 40,000 (Rs. 1,00,000 where expenditure is incurred for a senior citizen [w.e.f assessment year 2019-20])\n With effect from assessment year 2016-17, the taxpayer shall be required to obtain a prescription from a specialist doctor (not necessarily from a doctor working in a Government hospital) for availing this deduction."]
["Amount paid out of income chargeable to tax by way of payment of interest on loan taken from financial institution/approved charitable institution for pursuing higher education (subject to certain conditions) ","80E","Individual","(maximum period : 8 years)"]
["Interest payable on loan taken by an individual from any financial institution for the purpose of acquisition of a residential house property subject to certain condition. ","80EE","Individual","(Maximum deduction 50,000)"]
["Donations to certain approved funds, trusts, charitable institutions/donations for renovation or repairs of notified temples, etc. [amount of deduction is 50 per cent of net qualifying amount]. 100 per cent of qualifying donations to National Defence Fund, Prime Minister's National Relief Fund, Prime Minister's Armenia Earthquake Relief Fund, Africa (Public Contributions - India) Fund, National Children's Fund (from 1-4-2014), exclusively for providing relief to victims of earthquake in Gujarat, National Trust for Welfare of Persons with Autism, Cerebral palsy, Mental retardation and Multiple Disabilities, and sums paid between 26-1-2001 and 30-9-2001 to any eligible trust, institution or fund for providing relief to Gujarat earthquake victims21, the Swachh Bharat Kosh and the Clean Ganga Fund (from assessment year 2015-16) and National Fund for Control of Drug Abuse (from assessment year 2016-17) [subject to certain conditions and limits]22","80G","All assessees","Government or approved association for promoting family planning, universities and approved educational institutions of national eminence, National Foundation for Communal Harmony, Chief Minister's Earthquake Relief Fund (Maharashtra), Zila Saksharta Samitis, National or State Blood Transfusion Council, Fund set up by State Government to provide medical relief to the poor, Army Central Welfare Fund, Indian Naval Benevolent Fund and Air Force Central Welfare Fund, Andhra Pradesh Chief Minister's Cyclone Relief Fund, National Illness Assistance Fund, Chief Minister's Relief Fund or the Lt. Governor's Relief Fund in respect of any State or Union Territory, National Sports Fund, National Cultural Fund, Fund for Technology Development and Application, Indian Olympic Association, etc.20, fund set up by State Government of Gujarat "]
["Rent paid in excess of 10% of total income for furnished/unfurnished resi-dential accommodation (subject to maximum of Rs. 5,000 p.m. or 25% of total income, whichever is less) (subject to certain conditions)","80GG","Individuals not receiving any house rent allowance"]
["Certain donations for scientific, social or statistical research or rural development programme or for carrying out an eligible project or scheme or National Urban Poverty Eradication Fund (subject to certain conditions)","80GGA","All assessees not having any income chargeable under the head 'Profits and gains of business or profession'"]
["Sum contributed to any political party/electoral trust24","80GGB","Indian company","With effect from 1-4-2014 deduction will not be allowed if sum is contributed in cash."]
["Sum contributed to any political party/electoral trust24 For certain incomes","80GGC","All assessees, other than local authority and artificial juridical person wholly or partly funded by Government","With effect from 1-4-2014 deduction will not be allowed if sum is contributed in cash."]
["Profits and gains from industrial undertakings engaged in infrastructure facility, telecommunication services, industrial park, development of Special Economic Zone, power undertakings, etc. (subject to certain conditions and limits)","80-IA","All assessees","No deduction under this section shall be available to an enterprise which starts the development or operation and maintenance of the infrastructure facility on or after the 1st day of April, 2017."]
["Profits and gains derived by undertaking/enterprise from business of developing a Special Economic Zone notified on or after 1-4-2005 (subject to certain conditions and limits)","80-IAB","Assessee being Developer of SEZ","No deduction under this section shall be available to an assessee, being a developer, where the development of Special Economic Zone begins on or after the 1st day of April, 2017."]
["Profit and gains derived by an eligible start-up from specified business on or after 1-4-2017(subject to certain conditions)","80-IAC","Company and LLP"]
["Profits and gains from industrial undertakings, cold storage plant, hotel, scientific research & development, mineral oil concern, housing projects, cold chain facility, multiplex theatres, convention centres, ships, etc. (subject to certain conditions and limits)","80-IB","All assessees","No deduction shall be available to an enterprise which commence the business activity on or after 1-4-2017."]
["Profits and gains derived by an undertaking or an enterprise in special category States (Himachal Pradesh, Uttaranchal, Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland and Tripura) (subject to certain limits, time limits and conditions),","80-IC","All assessees"]
["Profits and gains from business of hotels and convention centres in specified areas (subject to certain conditions).","80-ID","All assessees"]
["Deduction in respect of certain undertakings in North Eastern States.","80-IE","All assessees"]
["Entire income from business of collecting and processing or treating of bio-degradable waste for generating power, or producing bio-fertilizers, bio-pesticides or other biological agents or for producing bio-gas, making pellets or briquettes for fuel or organic manure","80JJA","All assessees"," (for 5 consecutive assessment years)"]
["Deduction of 30% of additional employee cost in respect of employment of new employees.","80JJAA","Assessee to whom section 44AB applies"]
["Certain incomes of Scheduled banks/banks incorporated outside India having Offshore Banking Units in a Special Economic Zone/Units of International Financial Services Centre (subject to certain conditions and limits)","80LA","Scheduled Banks/banks incorporated outside India/Units of International Financial Services Centre"]
["Specified incomes [subject to varying limits specified in sub-section (2)]","80P","Co-operative societies"]
["Royalty income of author of certain specified category of books (up to Rs. 3,00,000) (subject to certain conditions)","80QQB","Resident Individual - Author"]
["Royalty on patents up to Rs. 3,00,000 in the case of a resident individual who is a patentee and is in receipt of income by way of royalty in respect of a patent registered on or after 1-4-2003 (subject to certain conditions).","80RRB","Resident individuals"]
[" Interest on deposits in savings bank accounts (up to Rs. 10,000 per year)","80TTA","Individuals/HUFs (except Senior Citizen)"]
["Interest on deposit in saving account or fixed deposit (upto Rs. 50,000 per year)","80TTB","Senior citizen"]
["Deduction of Rs. 75,000 to a resident individual who, at any time during the previous year, is certified by the medical authority to be a person with disability ","80U","Resident individuals","[as defined under Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995] [w.e.f. assessment year 2005-06 including autism, cerebral palsy, and multiple disabilities as defined under National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation & Multiple Disabilities Act, 1999] [in the case of a person with severe disability, allowable deduction is Rs. 1,25,000] (subject to certain conditions)."]
[{"$f":"INDEX($A$134:$A$163,MATCH($B$164,For_certain_payments_1819,0))","v":"Investment in certain items (See view Deduction List for 80C)"},{"$f":"Ded_1819!A51","v":"80C"},{"$f":"INDEX($C$134:$C$163,MATCH($B$164,For_certain_payments_1819,0))","v":"Individual/HUF"},{"$f":"INDEX($D$134:$D$163,MATCH($B$164,For_certain_payments_1819,0))","v":"The maximum tax exemption limit under Section 80C has been retained as Rs 1.5 Lakh only. "}]
["Rebates"]
["Tax rebate in case of individual resident in India, whose total income does not exceed Rs. 3,50,000 quantum of rebate shall be an amount equal to hundred per cent of such income-tax or an amount of Rs. 2,500, whichever is less.","87A","Individual"]
[]
["1.b Allowances available to different categories of Tax Payers"]
[" Allowances available Under the head Salaries"]
["Section","Detail of Allowance","Limit of exemption","Exemption available to","Remark (if any)"]
["10(7)","Any allowance or perquisite paid or allowed by Government to its employees posted outside India","Entire Amount","Individual- Salaried Employee (being a citizen of India)"]
["10(45)","Following allowances and perquisites given to serving Chairman/Member of UPSC is exempt from tax:a) Value of rent free official residence,b) Value of conveyance facilities including transport allowance,c) Sumptuary allowance, d) Leave travel concession","Fully Exempt","Individual - Chairman/Member of UPSC"]
["10(45)","Allowances to Retired Chairman/Members of UPSC","Exempt subject to maximum of Rs. 14,000 per month for defraying the services of an orderly and for meeting expenses incurred towards secretarial assistant on contract basis.","Individual - Retired Chairman/Member of UPSC"]
["-","Allowances paid by the UNO to its employees","Fully Exempt Individual - Government employee","Individual - Employees of UNO"]
["16 (ii)","Entertainment Allowance received by the Government employees (Fully taxable in case of other employees)","Least of the following is exempt from tax: a) Rs 5,000,b) 1/5th of salary (excluding any allowance, benefits or other perquisite),c) Actual entertainment allowance received","Individual - Government Employee"]
["10(13A)","House Rent Allowance (Sec. 10(13A) & Rule 2A)","Least of the following is exempt: a) Actual HRA Received,b) 40% of Salary (50%, if house situated in Mumbai, Calcutta, Delhi or Madras),c) Rent paid minus 10% of salary","Individual - Salaried employee","  i. Fully Taxable, if HRA is received by an employee who is living in his own house or if he does not pay any rent, ii. It is mandatory for employee to report PAN of the landlord to the employer if rent paid is more than Rs. 1,00,000 [Circular No. 08 /2013 dated 10th October, 2013].* Salary= Basic + DA (if part of retirement benefit) + Turnover based Commission"]
["10(14)","Children Education Allowance","Up to Rs. 100 per month per child up to a maximum of 2 children is exempt","Individual - Salaried employee"]
["10(14)","Hostel Expenditure Allowance","Up to Rs. 300 per month per child up to a maximum of 2 children is exempt","Individual - Salaried employee"]
["10(14)","Transport Allowance is granted to an employee to meet expenditure on commuting between place of residence and place of duty","Up to Rs. 1,600 per month (Rs. 3,200 per month for blind, deaf, dumb and handicapped employees) is exempt","Individual - Salaried employee"]
["Sec. 10(14)","Allowance granted to an employee working in any transport business to meet his personal expenditure ","Amount of exemption shall be lower of (a) 70% of such allowance; or (b) Rs. 10,000 per month.","Individual - Salaried employee","a) 70% of such allowance; or b) Rs. 10,000 per month.(during his duty performed in the course of running of such transport from one place to another place provided employee is not in receipt of daily allowance.)"]
["10(14)","Conveyance Allowance granted to meet the expenditure on conveyance in performance of duties of an office","Exempt to the extent of expenditure incurred for official purposes","Individual - Salaried employee"]
["10(14)","Any Allowance to meet the cost of travel on tour or on transfer","Exempt to the extent of expenditure incurred for official purposes","Individual - Salaried employee"]
["10(14)","Daily Allowance to meet the ordinary daily charges incurred by an employee on account of absence from his normal place of duty","Exempt to the extent of expenditure incurred for official purposes","Individual - Salaried employee"]
["10(14)","Helper/Assistant Allowance","Exempt to the extent of expenditure incurred for official purposes","Individual - Salaried employee"]
["10(14)","Research Allowance granted for encouraging the academic research and other professional pursuits","Exempt to the extent of expenditure incurred for official purposes","Individual - Salaried employee"]
["10(14)","Uniform Allowance","Exempt to the extent of expenditure incurred for official purposes","Individual - Salaried employee"]
["Sec. 10(14)","Special compensatory Allowance (Hilly Areas) (Subject to certain conditions and locations)","Amount exempt from tax varies from Rs. 300 per month to Rs. 7,000 per month.","Individual - Salaried employee"]
["Sec. 10(14) read with Rule 2BB","Border area allowance Remote Locality or allowance or Disturbed Area allowance or Difficult Area Allowance (Subject to certain conditions and locations)","Amount exempt from tax varies from Rs. 200 per month to Rs. 1,300 per month.","Individual - Salaried employee"]
["Sec. 10(14)","Tribal area allowance in (a) Madhya Pradesh (b) Tamil Nadu (c) Uttar Pradesh (d) Karnataka (e) Tripura (f) Assam (g) West Bengal (h) Bihar (i) Orissa","Up to Rs. 200 per month","Individual - Salaried employee"]
["Sec. 10(14)","Compensatory Field Area Allowance. If this exemption is taken, employee cannot claim any exemption in respect of border area allowance (Subject to certain conditions and locations)","Up to Rs. 2,600 per month","Individual - Salaried employee"]
["Sec. 10(14)","Compensatory Modified Area Allowance. If this exemption is taken, employee cannot claim any exemption in respect of border area allowance (Subject to certain conditions and locations)","Up to Rs. 1,000 per month","Individual - Salaried employee"]
["Sec. 10(14)","Counter Insurgency Allowance if this exemption is taken, employee cannot claim any exemption in respect of border area allowance (Subject to certain conditions and locations)","Up to Rs. 3,900 per month","Individual - Members of Armed Forces"]
["Sec. 10(14)","Underground Allowance is granted to employees working in uncongenial, unnatural climate in underground mines","Up to Rs. 800 per month","Individual - Salaried employee"]
["Sec. 10(14)","High Altitude Allowance is granted to armed forces operating in high altitude areas (Subject to certain conditions and locations)"," a) Up to Rs. 1,060 per month (for altitude of 9,000 to 15,000 feet) b) Up to Rs. 1,600 per month (for altitude above 15,000 feet)","Individual - Members of Armed Forces"]
["Sec. 10(14)","Highly active field area allowance is granted to members of armed forces (Subject to certain conditions and locations)","Up to Rs. 4,200 per month","Individual - Members of Armed Forces"]
["Sec. 10(14)","Island Duty Allowance is granted to members of armed forces in Andaman and Nicobar and Lakshadweep group of Island (Subject to certain conditions and locations)","Up to Rs. 3,250 per month","Individual - Members of Armed Forces"]
["Sec. 16(ia)","Standard Deduction","Rs. 40,000 or the amount of salary, whichever is lower","Individual – Salaried Employee"]
["-","City Compensatory Allowance","Fully Taxable","Individual - Salaried employee"]
["-","Fixed Medical Allowance","Fully Taxable","Individual - Salaried employee"]
["-","Tiffin/Lunch/Dinner/Refreshment Allowance","Fully Taxable","Individual - Salaried employee"]
["-","Servant Allowance","Fully Taxable","Individual - Salaried employee"]
["-","Dearness Allowance","Fully Taxable","Individual - Salaried employee"]
["-","Project Allowance","Fully Taxable","Individual - Salaried employee"]
["-","Overtime Allowance","Fully Taxable","Individual - Salaried employee"]
["-","Telephone Allowance","Fully Taxable","Individual - Salaried employee"]
["-","Holiday Allowance","Fully Taxable","Individual - Salaried employee"]
["-","Any Other Cash Allowance","Fully Taxable","Individual - Salaried employee"]
["-","Any Other Cash Allowance","Fully Taxable","Individual - Salaried employee"]
[{"$f":"INDEX($A$171:$A$208,MATCH($B$209,Allowance_under_salaries_1819,0))","v":"Sec. 10(14) read with Rule 2BB"},{"$f":"Allow_1819!B13","v":"Border area allowance Remote Locality or allowance or Disturbed Area allowance or Difficult Area Allowance (Subject to certain conditions and locations)"},{"$f":"INDEX($C$171:$C$208,MATCH($B$209,Allowance_under_salaries_1819,0))","v":"Amount exempt from tax varies from Rs. 200 per month to Rs. 1,300 per month."},{"$f":"INDEX($D$171:$D$208,MATCH($B$209,Allowance_under_salaries_1819,0))","v":"Individual - Salaried employee"},{"$f":"INDEX($E$171:$E$208,MATCH($B$209,Allowance_under_salaries_1819,0))","v":0}]
["Allowances available Under the head Income from house property"]
["First proviso to section 23(1)","Municipal tax levied by local authority and borne by owner in respect of house property","Amount actually paid during the relevant previous year","All assessee"]
["23(5)","No Notional income for house property held as stock-in-trade","Any building and land appurtenant thereto held as stock-in-trade which is not let during the whole or any part of the previous year.","All assessee","Annual value of such property for the period upto one year from the end of the financial year in which the certificate of completion of construction of the property is obtained from the competent authority, shall be taken to be Nil."]
["24(a)","Standard Deduction","30% of the Annual Value (Gross Annual Value- Municipal Taxes)","All assessee"]
["24(b)","Interest incurred on borrowed capital","Interest on borrowed capital is allowed as deduction from income from house property as under:","All assessee","(a) Up to Rs. 2,00,000 (if amount is borrowed for construction/acquisition of self-occupied house property on or after 01-04-1999), subject to certain other conditions (b) Up to Rs. 30,000 (if amount is borrowed for reconstruction, repair or renewals of self-occupied house property) (c) Actual amount of interest paid or payable during the year (in case of let-out property),(d) Pre-construction period interest is allowed in 5 annual equal installments "]
["Section 25A","Standard Deduction from arrears of rent or unrealized rent received subsequently","30% of arrears of rent or unrealized rent.","All assessee"]
[{"$f":"INDEX($A$210:$A$215,MATCH($B$216,Allowance_under_House_property_1819,0))","v":"23(5)"},{"$f":"Allow_1819!B19","v":"Standard Deduction"},{"$f":"INDEX($C$211:$C$215,MATCH($B$216,Allowance_under_House_property_1819,0))","v":"30% of the Annual Value (Gross Annual Value- Municipal Taxes)"},{"$f":"INDEX($D$211:$D$215,MATCH($B$216,Allowance_under_House_property_1819,0))","v":"All assessee"},{"$f":"INDEX($E$211:$E$215,MATCH($B$216,Allowance_under_House_property_1819,0))","v":0}]
["Allowances available  Under the head Profits and gains from business or profession","Allowances available  Under the head Profits and gains from business or profession"]
["32(1)","Depreciation in respect of: assests","Depreciation shall be allowed at prescribed percentage on actual cost of an asset.","Taxpayer engaged in business of generation or generation and distribution of power.","i) Tangible assets (buildings, machinery, plant or furniture); ii) Intangible Assets (know-how, patents, copyrights, trademarks, licenses, franchises, or any other business or commercial rights of similar nature)"]
["32(1)(iia)","Additional depreciation on new plant and machinery (other than ships, aircraft, office appliances, second hand plant or machinery, etc.) shall be allowed subject to certain conditions.","Additional depreciation to be allowed at 20 % of actual cost of new plant and machinery.","All taxpayers engaged in: a) manufacture or production of any article or thing; or b) generation or transmission or distribution of power (if taxpayer not claiming depreciation on basis of straight line method)"]
["Proviso to Section 32(1)(iia)","Additional depreciation on new plant and machinery (other than ships, aircraft, vehicle, office appliances, second hand plant or machinery, etc.) shall be allowed subject to certain conditions.","Additional depreciation to be allowed at 35 % of actual cost of new plant and machinery.","All taxpayers which set up an undertaking or enterprise for production or manufacture of any article or thing in any notified backward area in the state of Andhra Pradesh, Bihar, Telangana or West Bengal."]
["32AC","Deduction under section 32AC is available if actual cost of new plant and machinery acquired and installed by a manufacturing company after 31-3-2013 but before 1-4-2015 exceeds Rs. 25/100 Crores, as the case may be.(Subject to certain conditions)","15% of actual cost of new asset acquired and installed","Company engaged in business or manufacturing or production of any article or thing"]
["32AD","Investment allowance for investment in new plant and machinery (other than ships, aircraft, vehicle, office appliances, second hand plant or machinery, etc.) ","Investment allowance to be allowed at 15 % of actual cost of new plant and machinery in the year in which such asset is installed.","All taxpayers who acquire new plant and machinery for purpose of setting-up manufacturing unit in notified backward areas in the State of Andhra Pradesh, Bihar, Telangana or West Bengal","if manufacturing unit is set-up in notified backward area in the State of Andhra Pradesh, Bihar, Telangana or West Bengal"]
["33AB","Amount deposited in Tea/Coffee/Rubber Development Account by assessee engaged in business of growing and manufacturing tea/Coffee/Rubber in India","Deduction shall be lower of following:","All assessee engaged in business of growing and manufacturing tea/Coffee/Rubber","a) Amount deposited in account with NBARD or in Deposit Account of Tea Board, Coffee Board or Rubber Board in accordance with approved scheme; or b) 40% of profits from such business before making any deduction under section 33AB and before adjusting any brought forward loss."]
["33ABA","Amount deposited in Special Account with SBI/Site Restoration Account by assessee carrying on business of prospecting for, or extraction or production of, petroleum or natural gas or both in India","Deduction shall be lower of following:","All assessee engaged in business of prospecting for, or extraction or production of, petroleum or natural gas or both in India","a) Amount deposited in Special Account with SBI/Site Restoration Account; or b) 20% of profits from such business before making any deduction under section 33ABA and before adjusting any brought forward loss."]
["35(1)(i)","Revenue expenditure on scientific research pertaining to business of assessee is allowed as deduction (Subject to certain conditions).","Entire amount incurred on scientific research is allowed as deduction.","All assessee"]
["35(1)(ii)","Contribution to approved research association, university, college or other institution to be used for scientific research shall be allowed as deduction (Subject to certain conditions)","175% of sum paid to such association, university, college, or other institution is allowed as deduction.","All assessee","150% of sum paid to such association, university, college or other institution is allowed as deduction (applicable from AY 2018-19)"]
["35(1)(iia)","Contribution to an approved company registered in India to be used for the purpose of scientific research is allowed as deduction (Subject to certain conditions)","125% of sum paid to the company is allowed as deduction","All assessee","Entire sum paid to the company is allowed as deduction (applicable from AY 2018-19)"]
["35(1)(iii)","Contribution to approved research association, university, college or other institution with objects of undertaking statistical research or research in social sciences shall be allowed as deduction (Subject to certain conditions)","125% of sum paid to such association, university, college, or other institution is allowed as deduction","All assessee","Entire sum paid to such association, university, college or other institution is allowed as deduction (applicable from AY 2018-19)"]
["35(1)(iv) read with 35(2)","Capital expenditure incurred during the year on scientific research relating to the business carried on by the assessee is allowed as deduction (Subject to certain conditions)","Entire capital expenditure incurred on scientific research is allowed as deduction.","All assessee","Capital expenditure incurred within 3 years before commencement of business is allowed as deduction in the year of commencement of business."]
["35(2AA)","Payment to a National Laboratory or University or an Indian Institute of Technology or a specified person is allowed as deduction.","200% of payment is allowed as deduction (Subject to certain conditions).","All assessee","150% of payment is allowed as deduction (applicable from AY 2018-19)"]
["35(2AB)","Any expenditure incurred by a company on scientific research  on in-house scientific research and development facilities as approved by the prescribed authorities shall be allowed as deduction ","200% of expenditure so incurred shall be as deduction.","Company engaged in business of bio-technology or in any business of manufacturing or production of eligible articles or things","150% of expenditure so incurred shall be allowed as deduction (applicable from AY 2018-19)"]
["35AD","Deduction in respect of expenditure on specified businesses","150% of capital expenditure incurred for the purpose of business is allowed as deduction provided the specified business has commenced its operation on or after 01-04-2012.","All assessee","100% of capital expenditure will be allowed to be deducted from the assessment year 2018-19 onwards"]
["35AD","Deduction in respect of expenditure on specified businesses","100% of capital expenditure incurred for the purpose of business is allowed as deduction provided specified businesses commence operations on or after the prescribed dates.","All assessee"]
["35CCC","Expenditure (not being cost of land/building) incurred on notified agricultural extension project for the purpose of training, educating and guiding the farmers shall be allowed as deduction, ","150% of the expenditure (Subject to certain conditions)","All assessee","Note:- 100% deduction shall be allowed from the 1st day of April, 2021 (provided the expenditure to be incurred is expected to be more than Rs. 25 lakhs (Subject to certain conditions)."]
["35CCD","Expenditure incurred by a company (not being expenditure in the nature of cost of any land or building) on any notified skill development project is allowed as deduction (Subject to certain conditions).","150% of the expenditure (Subject to certain conditions)","Company engaged in manufacturing of any article or providing specified services"]
[{"$f":"INDEX($A$218:$A$235,MATCH($B$236,Allowances_available__Under_the_head_Profits_and_gains_from_business_or_profession_1819,0))","v":"35AD"},{"$f":"Allow_1819!B31","v":"Deduction in respect of expenditure on specified businesses"},{"$f":"INDEX($C$218:$C$235,MATCH($B$236,Allowances_available__Under_the_head_Profits_and_gains_from_business_or_profession_1819,0))","v":"150% of capital expenditure incurred for the purpose of business is allowed as deduction provided the specified business has commenced its operation on or after 01-04-2012."},{"$f":"INDEX($D$218:$D$235,MATCH($B$236,Allowances_available__Under_the_head_Profits_and_gains_from_business_or_profession_1819,0))","v":"All assessee"},{"$f":"INDEX($E$218:$E$235,MATCH($B$236,Allowances_available__Under_the_head_Profits_and_gains_from_business_or_profession_1819,0))","v":"100% of capital expenditure will be allowed to be deducted from the assessment year 2018-19 onwards"}]
["Under the head Income from other sources\n","Allowance Under the head Income from other sources\nUnder the head Income from other sources\n"]
["56(2)(vii)","Any sum of money or immovable property or movable property received without consideration or for inadequate consideration from a relative or member of HUF","The whole amount received from specified relatives or in specified circumstances shall not be included in taxable income.","Individual and HUF"," (subject to certain conditions and circumstances) [on or after 01-10-2009 but before 01-04-2017]"]
["56(2)(x)","Any sum of money or immovable property or movable property received without consideration of for inadequate consideration from any person. [on or after 01-04-2017]","The whole amount received from specified relatives or in specified circumstances shall not be included in taxable income.","Any person"]
["57(iia)","Standard Deduction for family pension","33.33% of Family Pension subject to maximum of Rs. 15,000","Individual"]
[{"$f":"INDEX($A$238:$A$240,MATCH($B$241,Allowance_Under_the_head_Income_from_other_sources_Under_the_head_Income_from_other_sources_1819,0))","v":"57(iia)"},{"$f":"Allow_1819!B25:C25","v":"Standard Deduction for family pension"},{"$f":"INDEX($C$238:$C$240,MATCH($B$241,Allowance_Under_the_head_Income_from_other_sources_Under_the_head_Income_from_other_sources_1819,0))","v":"33.33% of Family Pension subject to maximum of Rs. 15,000"},{"$f":"INDEX($D$238:$D$240,MATCH($B$241,Allowance_Under_the_head_Income_from_other_sources_Under_the_head_Income_from_other_sources_1819,0))","v":"Individual"},{"$f":"INDEX($E$238:$E$240,MATCH($B$241,Allowance_Under_the_head_Income_from_other_sources_Under_the_head_Income_from_other_sources_1819,0))","v":0}]
["Penalties"]
["Types of Penalties","Section  ","Result","Remark"]
["Failure to pay wholly or partly—(a) self-assessment tax, or(b) interest and fee, or(c) both","140A(3)","Such amount as Assessing Officer may impose but not exceeding tax in arrears"]
["Determination of undisclosed income of block period","158BFA(2)","Minimum : 100 per cent of tax leviable in respect of undisclosed income,Maximum : 300 per cent of tax leviable in respect of undisclosed income."]
["Default in making payment of tax","221(1)","Such amount as Assessing Officer may impose but not exceeding amount of tax in arrears"]
["Penalty for failure to file statement within time prescribed in section 200(3) or in proviso to section 206C(3)","234E","Rs. 200 for every day during which failure continues but not exceeding tax deductible/collectible"]
["Default in furnishing return of income within time prescribed in section 139(1)","234F"," a)  Rs. 5000 if return is furnished on or before 31 December of assessment year. b)  Rs. 10,000 in any other caseNote: if total income of the person does not exceeds Rs. 5 lakh then fee payable shall be Rs. 1000. A sum equal to 50% of the amount of tax payable on under-reported income."]
["Under-reporting and misreporting of income","270A(1)","A sum equal to 50% of the amount of tax payable on under-reported income. However, if under-reported income is in consequence of any misreporting thereof by any person, the penalty shall be equal to 200% of the amount of tax payable on under-reported income"]
["Failure to comply with a notice under section 115WD(2)/115WE(2)/142(1) or section 143(2) or failure to comply with a direction under section 142(2A)","271(1)(b)","Rs. 10,000 for each failure","Note:- However, the above penalty shall not be levied to and in relation to any assessment for the A.Y commencing on or after the 1st day of April, 2017.",{"$f":"LEN(A250)","v":148}]
["Concealment of particulars of income or fringe benefits or furnishing of inaccurate particulars of income or fringe benefits","271(1)(c)","Minimum : 100 per cent,Maximum : 300 per cent of tax sought to be evaded in addition to tax payable","Note:- However, the above penalty shall not be levied to and in relation to any assessment for the A.Y commencing on or after the 1st day of April, 2017.",124]
["Distribution of profits by registered firm otherwise than in accordance with partnership deed and as a result of which partner has returned income below the real income","271(4)",null,"Not exceeding 150 per cent of difference between tax on partner's income assessed and tax on income returned, in addition to tax payable",168]
["Penalty for failure to keep, maintain, or retain books of account, documents, etc., as required under section 44AA","271A","Rs. 25,000",null,114]
["(1) Failure to keep and maintain information and documents required by section 92D(1) or 92D(2)(2) ","271AA(1)","2% of value of each international transaction/or specified domestic transaction entered into","Failure to report such transaction(3) Maintaining or furnishing incorrect information or documentFailure to furnish information and document as required under Section 92D(4)",99]
["Reporting entity of international group (as referred to in Section 286) fails to furnish information and documents in accordance with provisions of Section 92D.","271AA(2)","Rs. 5,00,000/-",null,160]
["Where search has been initiated before 1-7-2012 and undisclosed income found","271AAA","10% of undisclosed income",null,76]
["Where search has been initiated on or after 1-7-2012 but before 15-12-2016 and undisclosed income found","271AAB(1)","(a) 10% of undisclosed income of the specified previous year if assessee admits the undisclosed income (b) 20% of undisclosed income of the specified previous year if assessee does not admit the undisclosed income (c) 60% of undisclosed income of the specified previous year if it is not covered by (a) or (b) above",null,103]
["Where search has been initiated on or after 15-12-2016 and undisclosed income found","271AAB(1A)","(a) 30% of undisclosed income of the specified previous year if assessee admits the undisclosed income (b) 60% of undisclosed income of the specified previous year in any other case.",null,83]
["Income determined by Assessing Officer includes any income referred to in section 68, section 69, section 69A, section 69B,section 69C or section 69D for any previous year.","271AAC","10% of tax payable under section 115BBE."," [if such income is not included by assessee in his return or tax in accordance with section 115BBE has not been paid]",172]
["Penalty for failure to get accounts audited or furnishing a report of audit as required under section 44AB","271B","One-half per cent of total sales, turnover or gross receipts, etc., or Rs. 1,50,000, whichever is less",null,106]
["Penalty for failure to furnish a report from an accountant as required by section 92E","271BA","Rs. 1,00,000",null,85]
["Failure to subscribe any amount to units issued under scheme referred to in section 88A(1)","271BB","20 per cent of such amount",null,90]
["Failure to deduct tax at source, wholly or partly, under sections 192 to 196D (Chapter XVII-B) or failure to pay wholly or partly tax u/s 115-O(2) or second proviso to section 194B","271C","Amount equal to tax not deducted or paid",null,180]
["Failure to collect tax at source as required under Chapter XVII-BB","271CA","Amount equal to tax not collected",null,66]
["Taking or accepting any loan or deposit or specified sum in contravention of the provisions of Section 269SS.","271D ","Amount equal to loan or deposit or specified sum so taken or accepted","\"Specified sum\" means any sum of money receivable, whether as advance or otherwise, in relation to transfer of an immovable property, whether or not the transfer takes place.",109]
["Penalty to be levied if a person received an amount of Rs. 3 lakh or more otherwise than by an account payee cheque or bank draft or use of electronic clearing system","271DA","Amount of such receipt",null,166]
["Repayment of any loan or deposit or specified advance otherwise than in accordance with provision of Section 269T.","271E","Amount equal to loan or deposit or specified advance so repaid","\"Specified advance\" means any sum of money in the nature of advance, by whatever name called, in relation to transfer of an immovable property, whether or not transfer takes place.",114]
["Penalty for failure to furnish return as required by section 139(1) or by its proviso before the end of the relevant assessment year","271F","Rs. 5,000","Note: No penalty shall be levied from the assessment year 2018-19",132]
["Penalty for failure to furnish statement of financial transactions or reportable account within the period specified in notice issued under Section 285BA(5)","271FA","Rs. 500 per day of default",null,156]
["Failure by an employer to furnish the return of fringe benefits as required under section 115WD(1)","271FB","Rs. 100 for every day of default",null,98]
["Penalty to be levied if Investment Fund failed to furnish a statement or information or document as required under Section 9A(5)","271FAB","Rs. 5,00,000",null,128]
["Failure to furnish any information or document as required bysection 92D(3)","271G","2% of the value of the international transaction/specified domestic transaction for each failure",null,75]
["If shares of a foreign company derives its value substantially from assets located in India, and such company holds such assets in India through an Indian concern,","271GA","a) 2% of value of transaction, ; b) Rs. 5,00,000 in any other case"," then, such Indian concern shall furnish the prescribed information to the tax authority in accordance with Section 285A. In case of failure, penalty shall be levied.*if such transaction results in transferring right of mgmt. or control in relation to Indian concern",163]
["Failure to furnish report in respect of international group as referred to in section 286(2)","271GB(1)","Rs. 5,000 per day (If period of failure is up to 30 days),Rs. 15,000 per day (if period of failure continues beyond 30 days)",null,92]
["If any reporting entity referred to in Section 286 fails to produce the information and documents within the prescribed period","271GB(2)","Rs. 5,000 for every day during which the failure continues.",null,126]
["If failure [as referred to in aforesaid cases] continues after order has been served directing entity to pay the penalty","271GB(3)","Rs. 50,000 for every day for which such failure continues beginning from the date of serving such order.",null,120]
["If reporting entity provides inaccurate information in the report furnished under Section 286(2)","271GB(4)","Rs. 5,00,000",null,96]
["Penalty for failure to deliver/cause to be delivered a statement within the time prescribed in section 200(3) or the proviso to section 206C(3), or furnishes incorrect information in the statement","271H","Rs. 10,000 but may extend to Rs.1,00,000",null,196]
["Penalty shall be levied if a person fails to furnish or furnishes inaccurate information in Form 15CA & 15CB as required under Section 195(6).","271-I","Rs. 1,00,000",null,142]
["Penalty shall be levied if an accountant or a merchant banker or a registered valuer has furnished incorrect information in any report or certificate.","271J","Rs. 10,000 for each incorrect report or certificate",null,150]
["Penalty for refusal or failure to : (see remark)","272A(1)","Rs. 10,000 for each failure/default","a) answer questions, b) sign statement,c) attend to give evidence or produce books of account, etc., incompliance with summons under section 131(1),d) comply with notice u/s 142(1)/143(2) or failure to comply with direction issued u/s 142(2A)",48]
["Penalty for failure to: (see remarks for details-c & d )- (a) furnish requisite information in respect of securities as required u/s 94(6); (b) give notice of discontinuance of business or profession as required u/s 176(3)","272A(2)","Rs. 10,000 for each failure/default","(c) furnish in due time returns/ statements/ certificates/deliver declaration/ allow inspection, etc., u/s133, 134, 139(4A), 139(4C), 192(2C), 197A, 200(2A), 203, 206,206C, 206C(3A), 206C(1A) and 285B ;(d) deduct and pay tax u/s 226(2)e) file a copy of the prescribed statement ",222]
["Penalty for failure to comply with section 133B","272AA(1)","Not exceeding Rs. 1,000",null,47]
["Penalty for failure to comply with provisions of section 139A/139A(5)(c)/(5A)/(5C)","272B","Rs. 10,000",null,82]
["Penalty for failure to comply with section 203A","272BB(1)","Rs. 10,000 for each failure/default",null,47]
["Penalty for quoting false tax deduction account number/tax collection account number/tax deduction and collection account number in challans/certificates/statements/documents referred to in section 203A(2)","272BB(1A)","Rs. 10,000",null,205]
["Commissioner or Principal Commissioner can reduce or waive penalty only with the previous approval of Principal Chief Commissioner or Chief Commissioner or Principal Director-General or Director-General","273A","If amount of penalty exceeds Rs. 1,00,000",null,202]
["Income-tax officer can impose penalty only with the prior approval of Joint Commissioner",274,"If amount of penalty exceeds Rs. 10,000",null,88]
["Assistant Commissioner or Deputy Commissioner can impose penalty only with the prior approval of Joint Commissioner",274,"If amount of penalty exceeds Rs. 20,000",null,115]
[{"$f":"Penalties_1819!B9","v":"Failure to pay wholly or partly—(a) self-assessment tax, or(b) interest and fee, or(c) both"},{"$f":"INDEX($B$244:$B$289,MATCH($A$290,Penalties_1819,0))","v":"140A(3)"},{"$f":"INDEX($C$244:$C$289,MATCH($A$290,Penalties_1819,0))","v":"Such amount as Assessing Officer may impose but not exceeding tax in arrears"},{"$f":"INDEX($D$244:$D$289,MATCH($A$290,Penalties_1819,0))","v":0}]
["Prosecution",0,0]
["Contravention of order made under section 132(1) (Second Proviso) or 132(3) in case of search and seizure","275A","Up to 2 years","No limit"]
["Failure to afford necessary facility to authorised officer to inspect books of account or other documents as required under section 132(1)(iib)","275B","Up to 2 years","No limit"]
["Removal, concealment, transfer or delivery of property to thwart tax recovery",276,"Up to 2 years","No limit"]
["Failure to comply with provisions of section 178(1) and (3) re : company in liquidation","276A","6 months to 2 years","—"]
["Failure to comply with provisions of sections 269UC, 269UE and 269UL re : purchase of properties by Government5","276AB","6 months to 2 years","No limit"]
["Failure to pay to credit of Central Government (i) tax deducted at source under Chapter XVII-B (non-cognizable offence under section 279A), or (ii) tax payable u/s 115-O(2) or second proviso to section 194B","276B","3 months to 7 years","No limit"]
["Failure to pay the tax collected under the provisions of section 206C","276BB","3 months to 7 years","No limit"]
["Wilful attempt to evade tax, penalty or interest or under-reporting of Income (non-cognizable offence under section 279A)—(a) where tax sought to be evaded exceeds Rs. 1 lakh (Rs. 25 lakh w.e.f. 1-7-2012) (b) in other cases","276C(1)","for (a)-6 months to 7 years and for (b)-3 months to 3 years (2 years w.e.f. 1-7-2012)","No limit"]
["Wilful attempt to evade payment of any tax, penalty or interest (non-cognizable offence undersection 279A)","276C(2)","3 months to 3 years (2 years w.e.f. 1-7-2012)","No limit"]
["Wilful failure to furnish returns of fringe benefits under section 115WD/115WH or return of income under section 139(1) or in response to notice under section 142(1)(i) or section 148 or section 153A (non-cognizable offence under section 279A)—(a) where tax sought to be evaded exceeds Rs. 1 lakh (Rs. 25 lakh w.e.f. 1-7-2012) (b) in other cases","276CC","For (a)-6 months to 7 years and for (b) -3 months to 3 years (2 years w.e.f. 1-7-2012)","No limit"]
["Wilful failure to furnish in due time return of total income required to be furnished by notice u/s158BC(a)","276CCC","3 months to 3 years","No limit"]
["Wilful failure to produce accounts and documents under section 142(1) or to comply with a notice under section 142(2A)","276D6","Up to 1 year","7Rs. 4 to Rs. 10 for every day of default"]
["False statement in verification or delivery of false account, etc. (non-cognizable offence undersection 279A) (a) where tax sought to be evaded exceeds Rs. 1 lakh (Rs. 25 lakh w.e.f. 1-7-2012) (b) in other cases",277,"For (a)-6 months to 7 years and for (b)- 3 months to 3 years (2 years w.e.f. 1-7-2012)","No limit"]
["Falsification of books of account or document, etc., to enable any other person to evade any tax, penalty or interest chargeable/leviable under the Act","277A","3 months to 3 years (2 years w.e.f. 1-7-2012)","No limit"]
["Abetment of false return, account, statement or declaration relating to any income or fringe benefits chargeable to tax (non-cognizable offence under section 279A) (a) where tax sought to be evaded exceeds Rs. 1 lakh (Rs. 25 lakh w.e.f. 1-7-2012) (b) in other cases",278,"For (a)-6 months to 7 years and for (b)-3 months to 3 years (2 years w.e.f. 1-7-2012)","No limit"]
["Second and subsequent offences under section 276B, 276C(1), 276CC, 277 or 278","278A","6 months to 7 years","No limit"]
["Disclosure of particulars by public servants in contravention of section 138(2) [Prosecution to be instituted with previous sanction of Central Government under section 280(2)]","280(1)","Up to 6 months (simple/rigorous)","No limit"]
[{"$f":"Penalties_1819!B13","v":"Failure to afford necessary facility to authorised officer to inspect books of account or other documents as required under section 132(1)(iib)"},{"$f":"INDEX($B$292:$B$308,MATCH($A$309,Prosecution_2018_19,0))","v":"275B"},{"$f":"INDEX($C$292:$C$308,MATCH($A$309,Prosecution_2018_19,0))","v":"Up to 2 years"},{"$f":"INDEX($D$292:$D$308,MATCH($A$309,Prosecution_2018_19,0))","v":"No limit"}]
["Fees",0,0]
["Fees for failure to furnish return of income within the time prescribed under section 139(1)","234F","1)  Rs. 5000 if return is furnished on or before 31st December of assessment year,2)  Rs. 10,000 in any other case","Note: if total income of the person does not exceeds Rs. 5 lakh then fee payable shall be Rs. 1000"]
["Fees for filing of appeal before CIT(A)",249,"a) Rs.250 if total income as computed by AO is up to Rs. 1 lakh,b) Rs. 500 if total income as computed by AO is more than Rs. 1 lakh but up to Rs. 2 lakhs,c) Rs.1,000 if total income as computed by AO is more than Rs. 2 lakhs,d) Rs.250 in any other case"]
["Fees for filing of appeal before CIT(A)",253,"a) Rs.500 if total income as computed by AO is up to Rs. 1 lakh,b) Rs.1,500 if total income as computed by AO is more than Rs. 1 lakh but up to Rs. 2 lakhs,c) 1% of assessed income subject to maximum of Rs. 10,000 if total income as computed by AO is more than Rs. 2 lakhs,d) Rs. 500 in any other case"]
["Fees for filing of application before CIT for revision of order under section 264",264,"Rs.500"]
["Fees for filing application for advance ruling","245Q","Rs.10,000 on such fees as may be prescribed, whichever is higher"]
["Fees for filing application before settlement commission","Rule 44C","Rs. 500"]
[{"$f":"Penalties_1819!B17","v":"Fees for failure to furnish return of income within the time prescribed under section 139(1)"},{"$f":"INDEX($B$311:$B$316,MATCH($A$317,Fees_section_1819,0))","v":"234F"},{"$f":"INDEX($C$311:$C$316,MATCH($A$317,Fees_section_1819,0))","v":"1)  Rs. 5000 if return is furnished on or before 31st December of assessment year,2)  Rs. 10,000 in any other case"},{"$f":"INDEX($D$311:$D$316,MATCH($A$317,Fees_section_1819,0))","v":"Note: if total income of the person does not exceeds Rs. 5 lakh then fee payable shall be Rs. 1000"}]
["PAN-Certain transaction in which quoting of PAN is mandatory."]
["Every person carrying on any business or profession to apply for PAN if total sales, turnover or gross receipts in any previous exceeds the threshold limit(Rs.5,00,000)","139A","Rs.5,00,000"]
[" Sale or purchase of any immovable property valued at Rs. 10 lakhs or more","Section 139A read with Rule 114B"]
[" A time deposit with a bank/Nidhi company/NBFC exceeding Rs. 50,000 or aggregating to more than Rs. 5,00,000 during a financial year","Section 139A read with Rule 114B"]
[" A time deposit with Post Office exceeding Rs. 50,000  or aggregating to more than Rs. 5,00,000 during a financial year","Section 139A read with Rule 114B"]
[" A contract of a value exceeding Rs. 1 lakh for sale or purchase of securities","Section 139A read with Rule 114B"]
[" Sale or purchase, by any person, of shares of a company not listed in a recognised stock exchange of an amount exceeding Rs. 1,00,000 per transaction.","Section 139A read with Rule 114B"]
[" Payment to hotels and restaurants against their bills for an amount exceeding Rs. 50,000 at any one time","Section 139A read with Rule 114B"]
[" Payment in cash for purchase of bank draft or pay orders or banker’s cheque for an amount Rs. 50,000 or more during any one day","Section 139A read with Rule 114B"]
["Deposit in cash aggregating Rs. 50,000 or more during one day with a bank","Section 139A read with Rule 114B"]
["Payment in cash in connection with travel to any foreign country of an amount exceeding Rs. 50,000 at any one time","Section 139A read with Rule 114B"]
["Payment in cash for purchase of any foreign currency of an amount exceeding Rs. 50,000 at any one time.","Section 139A read with Rule 114B"]
[" Payment of an amount of Rs. 50,000 or more to a Mutual Fund for purchase of units or to a company for acquiring shares or debentures or bonds issued by it","Section 139A read with Rule 114B"]
[" Payment of an amount of Rs. 50,000 or more to RBI for acquiring bonds issued by it","Section 139A read with Rule 114B"]
["Payment in cash or by way of a bank draft or pay order or banker's cheque of an amount aggregating to more than Rs. 50,000 in a financial year ","Section 139A read with Rule 114B",null,"for one or more pre-paid payment instruments issued by RBI to a banking company or a co-operative bank or to any other company or institution."]
["Payment of an amount of Rs. 50,000 or more in a year as life insurance premium to an insurer","Section 139A read with Rule 114B"]
[" Payment for sale or purchase of goods or services of any nature ","Section 139A read with Rule 114B","(other than those specified above in Point No. (a)to(n)) of an amount exceeding Rs. 2,00,000 per transaction."]
[{"$f":"Penalties_1819!B24","v":" Payment for sale or purchase of goods or services of any nature "},{"$f":"INDEX($B$319:$B$334,MATCH($A$335,PAN_mandatory_1819,0))","v":"Section 139A read with Rule 114B"},{"$f":"INDEX($C$319:$C$334,MATCH($A$335,PAN_mandatory_1819,0))","v":"(other than those specified above in Point No. (a)to(n)) of an amount exceeding Rs. 2,00,000 per transaction."},{"$f":"INDEX($D$319:$D$334,MATCH($A$335,PAN_mandatory_1819,0))","v":0}]
[]
[]
["PERIODS OF LIMITATION"]
["[AY 2019-20]"]
["Nature of compliance","Section","Limitation of time","Remarks"]
["Filing application for getting zero coupon bonds notified.","2(48)","3 months before the date of issue of bonds ","(but not earlier than 24 months immediately before the first day of the financial year in which bonds are to be issued)"]
["Submission of chartered accountant's certificate in respect of zero coupon bonds specifying the amount invested in each year.","2(48)","Within 2 months from the end of each financial year."]
["Electronically submission of information in Form No. 49D pertaining to any transfer of the share of, or interest in, a foreign company/entity.","9(1)","Within 90 days from the end of the financial year in which any such transfer takes place ","(within 90 days of the transaction where the transaction has the effect of directly or indirectly transferring the rights of management in relation to Indian concern)"]
["Furnishing (by a research association) a statement to accumulate/set apart income for future application by uploading Form No. 10","10(21)","Before the expiry of time allowed for submission of return of income under section 139(1)"]
["Section 9A provides that fund management activity carried out by an eligible offshore investment fund through an eligible fund manager acting on behalf of such fund shall not constitute business connection in India (subject to certain conditions).","9A(5)","Within 90 days from the end of the financial year","The provision requires that eligible investment fund shall furnish a statement, in respect of its activities in a financial year, in the prescribed form containing information relating to fulfilment of specified conditions and such other information or documents as may be prescribed."]
["Making an order accepting/rejecting application made under first proviso for grant of exemption under sub-clause (iv)/(v)/(vi)/(via)","10(23C)","Within 12 months from end of month in which application was received","On or before 30th September of relevant assessment year"]
["Furnishing declaration by assessee in respect of industrial undertaking in any free trade zone for not availing tax holiday under section 10A","10A(8)","Before due date for furnishing return of income undersection 139(1)"]
["Furnishing declaration by assessee in respect of 100 per cent export-oriented undertaking for not availing tax holiday undersection 10B","10B(8)","Before due date for furnishing return of income undersection 139(1)"]
["Furnishing declaration by assessee in respect of certain industrial undertakings in North Eastern Region for not availing tax holiday under section 10C","10C(6)","Before due date for furnishing return of income undersection 139(1)"]
["Exercising option available under Explanation to section 11(1) by uploading Form No. 9A","11(1), Explanation","Before the expiry of time allowed for submission of return of income under section 139(1) ","(applicable from the a.y.2016-17)"]
["Furnishing a statement to accumulate/set apart income for future application by uploading Form No. 10","11(2)","Before the expiry of time allowed for submission of return of income under section 139(1)"]
["Filing application for registration of trust or institution for purposes of section 11","12A(1)(aa)","Application on or after 1-6-2007 shall be made in the prescribed form and in the prescribed manner and the provisions of section 11 and section 12 shall apply in relation to the income of such trust or institution from the a.y.immediately following the financial year in which such application is made."]
["Filing application for re-registration in the case of a trust (registered under section 12A/12AA) which has adopted or undertaken modifications of the objects which do not conform to the conditions of registration","12A(1)(ab)","Within a period of 30 days from the date of such adoption or modifications of the objects ","(applicable from the a.y.2018-19)"]
["Passing an order granting or refusing registration of trust","12AA","Within 6 months from the end of the month in which application u/s 12A(1)(aa) is received"]
["Order accepting/rejecting application made under first proviso tosection 35(1) for grant of approval under section 35(1)(ii)/(iii)",35,"Within 12 months from end of month in which such application was received"]
["Filing annual audited accounts for each approved programme by the National Laboratory, etc.","35(2AA)","October 31 each year"]
["Submitting copy of audited statement of accounts for approved programmes","35(2AA)","Within 6 months of completion"]
["Passing order by the prescribed authority in Form 3CH","35(2AA)","Within 2 months from receipt of application"]
["Electronically furnishing report by prescribed authority in relation to in-house research facility in Part A of Form No. 3CL","35(2AB)","Within 120 days of grant of approval"]
["Submitting copy of audited accounts in Form No. 3CLA to the Secretary, Department of Scientific and Industrial Research","35(2AB)","On or before due date of submission of return of income"]
["Electronically furnishing report by prescribed authority quantifying the expenditure incurred on in-house research and eligible for weighted deduction in Part B of Form No. 3CL","35(2AB)","Within 120 days of submission of audit report"]
["Withdrawing deduction claimed and granted to the assessee undersection 35ABA, if subsequently there is a failure to comply with the provisions specified in said section","35ABA(3)","Within 4 years from the end of the previous year in which the failure to comply with the conditions referred to in section 35ABA takes place"]
["Getting accounts audited by accountant and furnishing report","44AB","Due date for furnishing the return of income undersection 139(1)"]
["Receiving or bringing into India in convertible foreign exchange, income by way of royalty or copyright fees, earned outside India","80QQB","Within 6 months from end of previous year or such extended period as the Competent Authority may allow in this behalf"]
["Receiving or bringing into India in convertible foreign exchange, income by way of royalty on patents, earned outside India","80RRB","Within 6 months from end of previous year or such extended period as the Competent Authority may allow in this behalf"]
["Passing of order u/s 92CA(3) by Transfer Pricing Officer","92CA(3A)","At least sixty days before the period of limitation referred to in section 153 or section 153B, as the case may be, for making the order of assessment or reassessment or recomputation, or fresh assessment, expires.","If time available with TPO for making an order is less than sixty days, after excluding the time -  for which assessment proceedings are stayed or  -  taken for receipt of information from foreign jurisdiction,then such remaining period shall be extended to 60 days. [Inserted by the Finance Act, 2016 w.e.f 1-6-2016]"]
["Submission of modified return in accordance with and limited to advance pricing agreement","92CD(1)","Within 3 months from the end of the month in which advance price agreement was entered"]
["Passing assessment/reassessment/recomputation order undersection 92CD(3) in respect of modified return","92CD(5)(a)","Within 1 year from the end of the financial year in which modified return is furnished"]
["Furnishing information/documents required by revenue authorities","92D","Within a period of 30 days from the date of receipt of a notice issued in this regard, and such period may be extended by a further period not exceeding 30 days"]
["Furnishing report of accountant","92E","30th November of relevant assessment year"]
["Option to opt for concessional tax rate of 25% by certain domestic companies","115BA","On or before due date of furnishing return of income under section 139(1)"]
["Exercising option under section 115BA(1) for lower tax rate by a domestic company","115BA(4)","On or before the due date of submission of first return of income under section 139(1) (applicable from the a.y.2017-18)"]
["Exercising option for taxation of royalty income in respect of patent developed and registered in India for any previous year in accordance with the provisions of section 115BBF(1)","115BBF(3)","On or before the due date of submission of return of income under section 139(1) ","(applicable from the a.y.2017-18)"]
["Obtaining a certificate from a chartered accountant in Form No. 29B pertaining to computation of book profit in the case of a company","115JB(4)","On or before the due date of submission of return of income under section 139(1)"]
["Obtaining a certificate from a chartered accountant in a prescribed form pertaining to computation of alternate minimum tax and adjusted total income in the case of a limited liability partnership","115JC(3)","On or before the due date of submission of return of income under section 139(1)"]
["Recomputing income to withdraw the benefit, exemption or relief claimed under section 115JG(1) in case of failure to comply with the conditions of RBI scheme or notification of the Government (applicable from the a.y.2013-14)","115JG(3)(iii)","Within 4 years from the end of the previous year in which failure to comply with condition takes place"]
["Deposit of tax on distributed profits of domestic companies","115-O(3)","Within 14 days from date of declaration, distribution or payment of dividends whichever is earlier"]
["Deposit of tax to credit of Government in case of distributed income of domestic company for buy-back of shares","115QA(3)","Within 14 days from date of payment of any consideration to the shareholder on buy-back of shares"]
["Deposit of tax on distributed income of UTI/Mutual Fund","115R(3)","Within 14 days from the date of distribution or payment of income, whichever is earlier"]
["Furnishing statement in prescribed form to prescribed income-tax authority giving details of income distributed to unit holders, tax paid thereon, etc.","115R(3A)1","On or before 15th September in each year"]
["Deposit of tax to credit of Government in case of income distributed by securitization trust","115TA(2)","Within 14 days from date of distribution or payment of such income, whichever is earlier"]
["Person responsible for making payment of income distributed by securitisation trust to furnish to prescribed income-tax authority, ","115TA(3)1","On or before 15th September in each year","(statement in prescribed form and verified in prescribed manner giving details of amount of income distributed to investors during the previous year, the tax paid thereon and other relevant prescribed details)"]
["Furnishing statement to PCIT/CIT of income paid or credited by a securitisation trust in Form No. 64E","115TCA(4)","November 30 immediately after the end of the financial year"]
["Furnishing statement to investors of income distributed by a securitisation trust in Form No. 64F","115TCA(4)","June 30 immediately after the end of the financial year"]
["Transfer of all assets in case of dissolution of a charitable trust to another charitable trust to avoid tax on accreted income","115TD(1)","Within 12 months from the end of the month in which dissolution takes place (applicable from June 1, 2016)"]
["Payment of tax on accreted income","115TD(5)","Within 14 days from the date of merger or the date on which the order cancelling the registration is received or the date on which the order rejecting application for fresh registration is received, etc. ","(applicable from June 1, 2016)"]
["Person responsible for making payment of income on behalf of venture capital company/fund and venture capital company/fund to furnish to person receiving such income and to prescribed income-tax authority, ","115U(2)","30th November of financial year following previous year during which such income is paid or credited","statement in prescribed form and verified in prescribed manner, giving details of nature of income paid or cerdited during the previous year and such other relevant details as may be prescribed"]
["Any person responsible for making payment of income distributed on behalf of a business trust to a unit holder shall furnish a statement to the principal Commissioner of Income-tax or Commissioner of Income-tax in Form No. 64A.","115UA","On or before 30th November of financial year following the year following which such income is distributed"]
["Person responsible for crediting or making payment of the income on behalf of an investment fund and the investment fund shall furnish, to the person who is liable to tax in respect of such income and to the prescribed income-tax authority, ","115UB(7)","November 30 immediately after the end of the financial year","a statement in the prescribed form and verified in such manner, giving details of the nature of the income paid or credited during the previous year and such other relevant details, as may be prescribed."]
["Opting for Tonnage Tax System (TTS)","115VP"]
[" (a) -  Existing qualifying company  (b) -  Company incorporated after 1-1-2005 and being a qualifying company (c)-  Existing company which becomes a qualifying company after 1-1-2005",null,"for (a) Between 1-10-2004 and 31-12-2004 for (b) Within 3 months of incorporation and for © Within 3 months of it becoming a qualifying company"]
["Joint Commissioner passing order under sub-section (4) of section 115VP","115VP(4)","Within one month from end of month in which application under section 115VP(1) was received"]
["Renewal of tonnage tax scheme","115VR","Within one year from the end of the previous year in which the option ceases to have effect"]
["Opting for tonnage tax scheme by amalgamated company","115VY","Within 3 months from the date of the approval of amalgamation"]
[" Filing return of fringe benefits (a) -  by company/person whose accounts are to be audited, (b)  -  by other employers","115WD(1)2","for (a) On or before 30th September of relevant a.y.and for (b) On or before 31st July of relevant assessment year"]
["Sending intimation u/s 115WE(1)","115WE(1)2","Before expiry of 1 year from end of financial year in which return is made"]
["Notice for scrutiny assessment","115WE(2)2","Before the expiry of 6 months from the end of financial year in which return is furnished"]
["Challenging Assessing Officer's jurisdiction","124(3)","Where a return is made under section 139(1), before expiry of 1 month from the date on which a notice undersection 142(1) or 143(2) is served or before the completion of assessment, whichever is earlier","Where no return is made before the expiry of time allowed by notice under section 142(1) or under section 148 for making the return or under section 144 for showing cause why best judgment assessment should not be made, whichever is earlier"]
["Retention of impounded books or documents by Assessing Officer/Assistant Director without obtaining approval of Chief Commissioner/Director General/Commissioner/Director/Principal Chief Commissioner/Principal Director General/Principal Commissioner/Principal Director","131(3)","Not more than 15 days (exclusive of holidays)"]
["Retaining books of account or other documents seized undersection 132(1) or 132(1A) ","132(8)","Not more than 180 days [30 days from the date of assessment order under section 153A or section 158BC(c)]","(by authorised officer without approval of Chief Commissioner/Commissioner/Director General or Director/Principal Chief Commissioner/Principal Director General/Principal Commissioner/Principal Director)"]
["Period for which order passed under section 132(3) to remain in force","132(8A)","60 days from date of order"]
["Handing over of books, etc., to ITO having jurisdiction","132(9A)","60 days from date on which last of authorisations for search was executed"]
["Provisional attachment of property for protecting interest of revenue","132(9B)","Within 60 days from the date on which the last of the authorisations for search was executed ","(applicable from April 1, 2017)"]
["Expiry of provisional attachment order made under section 132(9B)","132(9C)","After the expiry of 6 months from the date of such order ","(applicable from April 1, 2017)"]
["Making a reference to valuation officer to estimate fair market value of property","132(9D)","Within 60 days from the date on which the last of the authorisations for search was executed ","(applicable from April 1, 2017)"]
["Release of assets seized after recovery of existing liability","132B(1)","Within 120 days from date on which last of the authorisations/requisitions under section 132/132A was executed"]
["Making application to Assessing Officer for release of asset explaining nature and source of acquisition of asset","132B(1), first proviso","Within 30 days from end of the month in which asset was seized"]
["Retention by income-tax authority of impounded books of account, documents without approval of Chief Commissioner/Director General/Principal Chief Commissioner/Principal Director General","133A(3)","Not more than 15 days (exclusive of holidays)"]
["(a) Filing of return by any company other than covered in -remark (b) Filing return of income by any non-corporate assessee other than covered in -remark","139(1)","September 30 of the assessment year","(i)  in the case where accounts are to be audited or where accounts of the firm in which assessee is a working partner are required to be audited (ii)  in the case of a co-operative society (iii)  in other cases"]
["Filing of return of loss","139(3)","Within the time allowed under section 139(1)"]
["Filing belated return of income","139(4)","Before the end of the relevant a.y.or before completion of assessment, whichever is earlier."]
["Filing return by every person receiving income in respect of which he is assessable as a representative assessee from property held under trust/legal obligation wholly or partly for charitable or religious purposes, etc., ","139(4A)","Within time allowed under section 139(1)","if total income exceeds maximum amount not chargeable to tax"]
["Filing of return by every political party by its chief executive officer","139(4B)","Within time allowed under section 139(1)"]
["Filing of return by every: u/s 10(21),10(22B), 10(23A),10(23B),10(23C)3,10(24),10(46),10(47),10(23D),10(23DA)","139(4C)","Within time allowed under section 139(1)"]
["Filing return by every university, college or other institution referred to in section 35(1)(ii) and 35(1)(iii) which is not required to furnish return of income or loss under any other provisions","139(4D)","Within time allowed under section 139(1)"]
["Every business trust, which is not required to furnish return of income or loss under any other provisions of section 139(1), shall furnish its return of income.","139(4E)","Within time allowed under section 139(1)"]
["An investment fund as referred to in section 115UB, which is not required to furnish return of income or loss under any other provisions of section 139(1), shall furnish its return of income.","139(4F)4","Within time allowed under section 139(1)"]
["Filing revised return","139(5)","Upto the end of the relevant a.y.or before the completion of assessment, whichever is earlier"]
["Rectifying defect in return of income","139(9)","Within 15 days from date of intimation by Assessing Officer or extended time"]
["Filing application for allotment of permanent account number","139A","See rule 114(3)"]
["(i) Payment of income-tax on self-assessment (ii) Payment of interest and fee on tax due for filing belated return or default or delay in payment of advance tax","140A(1)","Before furnishing return of income"]
["Where a person has not made a return of income before the end of the relevant assessment year, ","142(1)(i)","After the end of relevant assessment year","the Assessing Officer may serve a notice requiring him to furnish return of income."]
["Notice referred to above served after the end of the relevant a.y.commencing on or after 1st April, 1990 shall be deemed to be a notice served in accordance with the provisions of the Act."]
["Sending report by the Valuation Officer to the Assessing Officer","142A(6)","Within 6 months from the end of the month in which a reference is made by the Assessing Officer under section 142A(1)"]
["Sending intimation under section 143(1)","143(1)","Before expiry of 1 year from end of financial year in which return is made"]
["Sending objection in response to intimation for adjustments undersection 143(1)(a)","143(1)(a)","Within 30 days of issue of such intimation ","(Applicable w.e.f. a.y.2017-18)"]
["Serving notice in case of understatement of income or under payment of tax for hearing for regular assessment/limited scrutiny assessment","143(2)(ii)","Before expiry of 6 months from end of financial year in which return is furnished"]
["Furnishing objection by assessee to notice of invoking GAAR provisions by Principal Commissioner/Commissioner ","144BA(2)","Within such period (but not exceeding 60 days) as specified in the notice","(applicable from 1-4-2018)"]
["Issuing direction by Approving Penal under section 144BA(6) in respect of the declaration of an agreement as an impermissible avoidance arrangement under Chapter X-A ","144BA(13)","Within 6 months from the end of the month in which the reference under section 144BA(4) was received from the Principal Commissioner/Commissioner","(applicable from 1-4-2018)"]
["Filing of response by eligible assessee by (a) acceptance of variations to Assessing Officer, or (b) filing his objections, if any, to such variation with the Dispute Resolution Panel and the Assessing Officer","144C(2)","Within 30 days of receipt by assessee of draft order"]
["Passing of assessment order under section 144C(3)","144C(4)","Within one month from end of month in which acceptance is received or period of filing objections undersection 144C(2) expires"]
["Issue of directions under section 144C(5)","144C(12)","Within 9 months from end of month in which draft order is forwarded to eligible assessee"]
["Completion of assessment on receipt of directions issued undersection 144C(5)","144C(13)","Within one month from end of month in which such direction is received"]
["Reassessment where assessment has been made under section 143(3) or 147",147,"Within 4 years from end of relevant a.y.","[unless escapement of income is because of assessee's failure to file return under section 139 or in pur-suance of notice under section 142(1) or 148 or to disclose fully and truly all material facts or unless escapement of income is in relation to any asset located outside India]"]
["Issuing notice under section 148 in cases subjected to scrutiny by way of assessment under section 143(3) or 147 :","149(1)","(I)-Within 4 years from end of relevant assessment year,(II)-Within 6 years from end of relevant assessment year,(III)-Within 16 years from end of relevant assessment year","If the escaped income—(i) is less than Rs. 1,00,000 (ii) is Rs. 1,00,000 or more (iii) is in relation to any asset (including financial interest in any entity) located outside India"]
["Issuing notice under section 148 to person who has been treated as agent of non-resident under section 163","149(3)","Within 6 years from end of relevant assessment year"]
["Issuing notice under section 148 for assessment/reassessment/recomputation pursuant to any finding or direction in an order passed :",150,"No time limit"]
["Passing assessment order under section 143 or 144 (a)-for a.y. 2017-18 or before, (b)-for a.y. 2018-19 and ©-for a.y. 2019-20","153(1)"," a) Within 21 months from end of the a.y. b) Within 18 months from end of the a.y.c) Within 12 months from end of the a.y.","(in which income was first assessable. )"]
["Making assessment/reassessment, etc., under section 147 -(a) if notice is served before 01-04-2019,(b) if notice is served on or after 01-04-2019","153(2)"," a) Within 9 months from end of the financial year in which notice under section 148 was served.  b) Within 12 months from end of the financial year in which notice under section 148 was served.  ","Note: If reference is made to TPO, the period available for reassessment shall be extended by 12 months."]
["An order of fresh assessment in pursuance of order under section 254, 263 or 264 setting aside or cancelling assessment","153(3)"," a) Within 9 months from end of the financial year in which order under section 254 is received by , b) Within 12 months from the end of the financial year","  -  Principal Chief Commissioner or  -  Chief Commissioner or   -  Principal Commissioner or  -  Commissioner or, -  as the case may be an order under section 263/ 264 is passed by Principal Commissioner or Commissioner"]
["Giving effect to an order [under Section 250/254/260/262/263/264] by AO wholly or partly, otherwise than by making a fresh assessment or reassessment","153(5)","Within a period of 3 months from the end of the month in which order is received by","  -  Principal Chief Commissioner or  -  Chief Commissioner or   -  Principal Commissioner or  -  Commissioner or, -  as the case may be an order under section 263/ 264 is passed by Principal Commissioner or Commissioner"]
["An order of assessment, reassessment or recomputation on assessee or any person in consequence of or to give effect to any finding or direction contained in","153(6)","Within 12 months from the end of the month in which such order is received or passed by ","the Principal Commissioner or Commissioner, as the case may be"]
["An order of assessment on a partner of the firm in consequence of an assessment made on the firm under Section 147.","153(6)","Within 12 months from the end of the month in which the assessment order in case of firm is passed.","[Inserted by the Finance Act, 2016 w.e.f. 1-6-2016]"]
["Passing assessment order under section 153A (a)-(if search conducted in the financial year 2017-18 or before)","153B"," a)  Within a period of 21 months from end of the financial year in which the last of the authorizations for search/requisition under section 132/132A was executed.","This period cannot be less than 9 months from the end of the financial year in which books of account, etc., are handed over under section 153C to the concerned Assessing Officer."]
["Passing assessment order under section 153A (b)-(if search conducted in the financial year 2018-19)","153B"," b)  Within a period of 18 months from end of the financial year in which the last of the authorizations for search/requisition under section 132/132A was executed.","This period cannot be less than 12 months from the end of the financial year in which books of account, etc., are handed over under section 153C to the concerned Assessing Officer."]
["Passing assessment order under section 153A (c)-(if search conducted in the financial year 2019-20 or onwards)","153B"," c)  Within a period of 12 months from end of the financial year in which the last of the authorizations for search/requisition under section 132/132A was executed.","This period cannot be less than 12 months from the end of the financial year in which books of account, etc., are handed over under section 153C to the concerned Assessing Officer."]
["Passing of assessment order where a proceeding before the Settlement Commission abates under section 245HA","153B","One year after the exclusion of the period under 245HA(4) and where such period of limitation is less than one year, it shall be deemed to have been extended to one year"]
["Rectifying any mistake apparent from record by income-tax authority referred to in section 116 ",154,"Within 4 years from end of financial year in which order sought to be amended is passed, or within 6 months from the end of the month in which the application is received by the income-tax authority, whichever is earlier"]
["Amending assessment order of partner of firm or member of AOP/BOI for inclusion of correct share from firm/AOP/BOI","155(1)/(2)","Within 4 years from end of financial year in which final order is passed in case of firm/AOP/BOI"]
["Amending assessment order of partner for adjusting income from firm to the extent not deductible under section 40(b)","155(1A)","Within 4 years from end of financial year in which final order was passed in case of the firm"]
["Recomputing total income for succeeding year(s) in respect of loss or depreciation recomputed under section 147","155(4)","Within 4 years from end of financial year in which order under section 147 is passed"]
["With drawing development rebate under section 33 if asset is sold within 8 years or reserve is misutilized","155(5)","Within 4 years from end of previous year in which sale took place or reserve is so misutilized"]
["Withdrawing investment allowance allowed under section 32A if—(a) asset is sold/transferred within 8 years from end of previous year in which it was acquired","155(4A)","Within 4 years from end of previous year in which sale/transfer took place"]
["Withdrawing investment allowance allowed under section 32A if—(b) investment allowance reserve is not utilised for acquiring new asset within 10 years of end of previous year in which asset was acquired","155(4A)","Within 4 years from end of said 10 years"]
["Withdrawing investment allowance allowed under section 32A if—(c) reserve is misutilised before expiry of 10 years of end of previous year in which asset was acquired","155(4A)","Within 4 years from end of previous year in which amount is so misutilised"]
["Withdrawing development allowance under section 33A if within 8 years land is sold or reserve is misutilised","155(5A)","Within 4 years from end of previous year in which sale took place or reserve is so misutilised"]
["Recomputing total income where weighted deduction in respect of expenditure on scientific research under section 35(2B) is deemed to have been wrongly allowed","155(5B)","Within 4 years from end of previous year in which period allowed for completion of scientific research programme has expired"]
["Recomputing distributable income and additional tax liability undersection 104","155(7)","Within 4 years from end of financial year in which final order was passed"]
["Recomputing deemed capital gains under section 47A","155(7B)","Within 4 years from end of previous year in which capital asset is converted into stock-in-trade or in which parent company/holding company ceases to have 100 per cent shareholding in subsidiary company"]
["Amending order of assessment so as to exclude unadjusted amount of capital gain on long-term capital asset not chargeable undersection 54E(1)","155(10A)","Within 4 years from end of financial year in which original assessment is made"]
["Amending order of assessment to exclude capital gain not chargeable under section 54H","155(11)","Within 4 years from end of previous year in which compensation was received"]
["Amending order of assessment so as to allow deduction undersection 10A, 10B or 10BA in respect of income received in or brought into India","155(11A)","Within 4 years from end of previous year in which such income is received in, or brought into, India"]
["Amending order of assessment to allow deduction under section 80-O","155(12)","Within 4 years from end of previous year in which income is received or brought into India ; however, the period from 1-4-1988 to 30-9-1991 shall be excluded"]
["Amending order of assessment so as to allow deduction u/s80HHB, 80HHC, 80HHD, 80HHE, 80-O, 80R, 80RR or 80RRA ","155(13)","Within 4 years from the end of the previous year in which such income is so received in, or brought into India","(in respect of convertible foreign exchange earnings not brought into India initially but received or brought into India subsequently)"]
["Amending order of assessment/intimation under section 143(1) to give credit for tax deducted/collected not given earlier on ground that tax deduction/collection certificate was not filed with return","155(14)","Relevant tax deduction/collection certificate should be produced before Assessing Officer within 2 years from the end of a.y.in which income is assessable."]
["Amending assessment order or intimation or deemed intimation so as to give foreign tax credit under section 90/90A/91","155(14A)","Within 6 months from the end of the month in which dispute is settled "," (earlier it was not given because the quantum of foreign tax was disputed)-(applicable from the April 1, 2018)"]
["Amending order of assessment so as to compute capital gain by taking the full value of consideration to be the value adopted/assessed by stamp duty authorities ","155(15)","Within 4 years from the end of the previous year in which the order revising the value was passed in that appeal/revision/reference","(section 50C) as revised in appeal/revision/reference"]
["Amending order of assessment so as to compute capital gain on compulsory acquisition, etc.,","155(16)","Within 4 years from the end of the previous year in which order reducing compensation was passed"," by taking the full value of consideration to be the compensation/consideration as reduced by any court, tribunal or other authority"]
["Amending order of assessment so as to withdraw deduction undersection 80RRB allowed earlier ","155(17)","Within 4 years from the end of the previous year in which order of Controller/High Court was passed","where by a subsequent order of the Controller/High Court the patent is revoked or the name of the assessee is excluded from the patents register as patentee in respect of that patent"]
["Direction by Principal Commissioner or Commissioner to assessing officer to make an application to the ITAT ","158AA(1)(w.e.f. 01.06.2015)","Within 60 days from the date of receipt of order of the Commissioner (Appeals).","if any question of law arising in the case of an assessee for any a.y.is identical with a question of law arising in his case for another a.y.which is pending before the Supreme Court."]
["Direction by Principal Commissioner or Commissioner to Assessing officer to file an appeal to ITAT if order of CIT(A) is not in conformity with order of the Supreme Court which decided on the question of law in the other case in favour of revenue","158AA(4)(w.e.f. 01.06.2015)","Within 60 days from the date of communication of order of the Supreme Court"]
["Passing order under section 158BC","158BE(1)4","Within 1 year from the end of the month in which the last of the authorisations for search u/s 132 or for requisition u/s 132A was executed where the search or requisition took place before 1-1-1997. In a case where the search or requisition takes place on or after 1-1-1997 the period allowed is 2 years from the end of the relevant month."]
["Completion of block assessment in the case of other person referred to in section 158BD","158BE(2)4","One year from the end of the month in which the notice under Chapter XIV-B was served on such other personwhere search or requisition takes place before 1-1-1997. In a case where the search or requisition takes place on or after 1-1-1997 the period allowed is 2 years from the end of the relevant month."]
["Passing order imposing penalty under section 158BFA(2)","158BFA(3)4","In a case where the assessment is the subject-matter of an appeal to the Commissioner (Appeals) under section 246or section 246A or an appeal to the Appellate Tribunal "]
["Filing declaration by trustee(s) for converting 'oral trust' into 'trust declared by a duly executed instrument in writing'","160(1), Explanation 1","Within 3 months from date of declaration of 'oral trust'"]
["Return of full amount paid or payable to non-resident owner or charterer of ship towards passenger fares, freight, etc., to be furnished by master of ship to Assessing Officer","172(3)","Before departure of ship from any port in India, or within 30 days thereafter if permitted by Assessing Officer"]
["Passing order, assessing income and determining tax payable thereon under section 172(4).","172(4A)","Within 9 months from end of financial year in which return under section 172(3) is furnished (by 31-12-2008 where return is furnished before 1-4-2007)"]
["Submission of claim by owner or charterer of ship that assessment be made and tax payable by him be determined in accordance with other provisions of the Act","172(7)","Before expiry of a.y.relevant to previous year in which ship has departed from Indian port"]
["Giving notice of discontinuance of business/profession to Assessing Officer","176(3)","Within 15 days of discontinuance"]
["Giving notice of appointment as liquidator to Assessing Officer","178(1)","Within 30 days of appointment"]
["Notifying liquidator as to amount of tax payable by company","178(2)","Within 3 months from date on which Assessing Officer receives notice of appointment of liquidator"]
["Filing certified copy of partnership deed",184,"Along with return of income of the firm"]
["Filing return of deduction of tax from contributions paid by the trustees of an approved superannuation fund",192,"Within 2 months from end of financial year"]
["Person responsible for paying/ crediting any sum to contractor during course of business of plying, hiring or leasing goods carriages to furnish prescribed particulars to prescribed income-tax authority","194C(7)","Within such time as may be prescribed"]
["Delivering to Principal Chief Commissioner/Principal Commissioner/Chief Commissioner/Commissioner one copy of declaration required to be filed under section 197A(1) or 197A(1A)or 197A(1C)","197A(2)","On or before 7th of month next following month in which declaration is furnished"]
["Paying tax deducted at source under sections 192 to 196D","200(1)","Within time limit as prescribed under rule 30"]
["In case of an office of the Government, where TDS has been paid to the credit of the Central Government without the production of a challan, the Pay and Accounts Officer, etc., ","200(2A)","Within such time as may be prescribed.","shall deliver or cause to be delivered to the prescribed income-tax authority, or to the person authorised by such authority, a statement in such form, verified in such manner, setting forth such particulars as may be prescribed."]
["Preparation and filing of prescribed statements of tax deducted for periods ending on June 30, September 30, December 31 and March 31","200(3)","On or before 31st July, 31st October, 31st January of the financial year in respect of quarter ending 30th June, 30th September and 31st December respectively and in respect of quarter ending 31st March, on or before 31st May of the financial year immediately following the financial year in which deduction is made","Within thirty days from end of month in which deduction is made under section 194-IA or 194-IB"]
["Intimation under section 200A(1)","200A","Within one year from end of financial year in which statement is filed"]
["Order deeming a person to be an assessee in default for failure to deduct whole or any part of tax from a person resident in India","201(3)","Within 7 years from the end of the financial year in which payment is made or credit is given, whether the statement is filed or not."]
["Issuance of certificate of tax deducted at source-Form No. 16 ",203,": By 15th June of the financial year immediately following the financial year in which income was paid and tax deducted.","Form No. 16A: On or before 15th August, 30th November, 30th February of the financial year in respect of quarters ending 30th June, 30th September & 31st December respectively of the financial year. For quarter ending 31st March, on or before 15th June of the financial year immediately following the financial year in which deduction is made"]
["Issuance of certificate of tax deducted at source-Form No. 16B ",203," (Section 194-IA) : Within 15 days from the due date for furnishing challan cum statement in Form No. 26QB ","(i.e. within 30 days from the end of month in which deduction is made)"]
["Issuance of certificate of tax deducted at source-Form No. 16C",203," (Section 194-IB): Within 15 days from the due date for furnishing challan cum statement in Form No. 26QC ","(i.e. within 30 days from the end of month in which deduction is made)"]
["Payer to apply to Assessing Officer for allotment of Tax Deduction and Collection Account Number","203A","Within one month from the end of the month in which tax was deducted or collected, as the case may be"]
["Issuance of TDS Certificate within the prescribed time after the end of the financial year beginning on or after 1-4-2008 by the prescribed income-tax authority or person authorised by such authority.","203AA","31st July following financial year during which taxes were deducted or paid (Form No. 26AS)"]
["Rectifying defect in return filed under section 206(2)","206(4)","Within 15 days from the date of intimation of the defect by Assessing Officer or extended time"]
["Furnishing of prescribed statement in respect of payment of interest to residents without TDS by banking company, co-operative society or public company referred to in proviso to section 194A(3)(i)","206A(1)","On or before 31st July, 31st October, 31st January and 30th June following res-pective quarter of financial year"]
["Furnishing of prescribed statement by persons notified by Central Government","206A(2)","Within such time as may be prescribed."]
["Payment of tax collected from the respective buyers of specified goods under section 206C(1) to the credit of Central Government or as the Board directs","206C(3)","Within time limit as prescribed in rule"]
["Preparation and filing of prescribed statements of tax collected for periods ending on June 30, September 30, December 31 and March 31","206C(3)(proviso)","On or before 15th July, 15th October, 15th January in res-pect of first three quarters of the financial year. In respect of quarter ending 31st March, on or before 15th May of the financial year immediately following the financial year in which collection is made (Form No. 27EQ)"]
["In case of an office of the Government, where TCS has been paid to the credit of the Central Government without the production of a challan, the Pay and Accounts Officer, etc., ","206C(3A)","Within such time as may be prescribed.","shall deliver or cause to be delivered to the prescribed income-tax authority, or to the person authorised by such authority, a statement in such form, verified in such manner, setting forth such particulars as may be prescribed."]
["Person collecting tax under section 206C(1) from respective buyers to give them a certificate in Form 27D about the amount and rate of tax collected, etc.","206C(5)","On or before 30th July, 30th October, 30th January of the financial year in respect of the quarter ending 30th June, 30th September and 31st December of the financial year. For quarter ending 31st March, on or before 30th May of the financial year immediately following the financial year in which collection is made"]
["Prescribed income-tax authority or person authorised by such authority to prepare and deliver to buyer/licensee/lessee, a statement in the prescribed form specifying amount of tax collected or paid after the end of each financial year beginning on or after 1-4-2008","206C(5) (2nd proviso)","31st July following the financial year during which taxes were collected or paid (Form No. 26AS)"]
["Rectifying defect in return filed","206C(5D)","Within 15 days from the date of intimation of the defect by Assessing Officer or extended time"]
["Intimation under section 206CB(1), i.e., intimation regarding processing of TCS statement","206CB(effective from 1/6/2015)","Within 1 year from end of financial year in which statement is filed."]
["Payment of advance tax in specified installments:(a) In case of all the assessees (other than the eligible assessees as referred to in section 44AD): (i) Up to 15 per cent","211(1)","On or before 15th June"]
["Payment of advance tax in specified installments:(a) In case of all the assessees (other than the eligible assessees as referred to in section 44AD): (ii) Up to 45 per cent","211(1)","On or before 15th September"]
["Payment of advance tax in specified installments:(a) In case of all the assessees (other than the eligible assessees as referred to in section 44AD): (iii) Up to 75 per cent","211(1)","On or before 15th December"]
["Payment of advance tax in specified installments:(a) In case of all the assessees (other than the eligible assessees as referred to in section 44AD): (iv) Up to 100 per cent","211(1)","On or before 15th March"]
["Payment of advance tax in specified installments(b) In case of eligible assessee as referred to in Section 44AD and section 44ADA: Up to 100 per cent",null,"On or before 15th March","Note: Any advance tax paid on or before 31st day of March shall also be treated as paid during the same financial year."]
["Payment of the appropriate part or whole amount of advance tax as demanded under section 210(3) and (4) after the due dates of instalment","211(2)","On or before each date specified in section 211(1) falling after date of service of demand notice"]
["Payment of amount other than advance tax in response to notice under section 156","220(1)","Within 30 days of service of demand notice or within date extended on request or within shorter period, specified in revenue's interest"]
["Under accepting/rejecting the application of assessee for waiver of interest payable under section 220(2)","220(2A)","Within 12 months from the end of the month in which the application is received [Applicable from 01-06-2016]"]
["Making claim for refund","239(2)(c)","Within 1 year from last day of relevant assessment year"]
["Making claim for refund of fringe benefit tax","239(2)(d)","Within 1 year from the last day of the relevant assessment year"]
["Application for settlement of case to Settlement Commission","245C(1)","At any stage during the pendency of a case before the Assessing Officer"]
["Application for settlement before Settlement Commission under sub-section (1) where books of account, documents, etc., have been seized","245C(1E)","Not before 120 days of seizure"]
["Rejecting/allowing the application for settlement","245D(1)","Within 7 days, notice shall be issued to the applicant to justify admission of his application; within 14 days from the receipt of application, the order pertaining to rejecting/allowing the application shall be made"]
["Calling report by the Settlement Commission from Principal Commissioner/Commissioner","245D(2B)","Within 30 days from the date of receipt of application"]
["Submission of report by the Principal Commissioner/Commissioner to Settlement Commission","245D(2B)","Within 30 days from the date of communication from the Settlement Commission"]
["Declaring application as invalid by the Settlement Commission","245D(2C)","Within 15 days from the date of receipt of report from the Principal Commissioner/Commissioner"]
["Furnishing a report by the Principal Commissioner/Commissioner to the Settlement Commission in the matters covered by the application","245D(3)","Within 90 days from the date of receipt of communication from the Settlement Commission"]
["Passing order of settlement","245D(4A)","Within 18 months from the end of the month in which the application was made, if application is made on or after 1-6-2010"]
["Passing of order by the Settlement Commission to amend an order passed by it in order to rectify any mistake apparent from records.","245D(6B)","a) Within 6 months from end of the month in which order was passed; orb) Within 6 months from end of the month in which an application for rectification has been made by the Principal Commissioner or the Commissioner or the applicant, as the case may be.","No application for rectification shall be made by the Principal Commissioner or the Commissioner or the applicant after the expiry of 6 months from the end of the month in which an order is passed by the Settlement Commission"]
["Completion of proceedings where settlement becomes void as provided in section 245D(6)","245D(7)","Within 2 years from the end of the financial year in which the settlement becomes void"]
["Reopening of completed proceedings by Settlement Commission if an application is made before 1-6-2007","245E, proviso","Reopening of proceeding is not possible where period between end of a.y.to which proceeding relates and the date of application for settlement undersection 245C exceeds 9 years"]
["Withdrawing application for advance ruling","245Q(3)","Within 30 days from date of application"]
["Pronouncement of advance ruling by authority","245R(6)","Within 6 months of receipt of application"]
["Filing appeal to Commissioner (Appeals)—(a) relating to tax deducted at source under section 195(1)","249(2)/(3)","Within 30 days from date of payment of tax or within extended time"]
["Filing appeal to Commissioner (Appeals)—(b) relating to any assessment/ penalty","249(2)/(3)","Within 30 days from date of service of demand notice or within extended time"]
["Filing appeal to Commissioner (c) in any other case","249(2)/(3)","Within 30 days from date of communication of order or within extended time"]
["Disposal of appeal by Commissioner (Appeals)","250(6A)","One year from end of financial year in which appeal is filed (where it is possible)"]
["Filing appeal to Tribunal","253(3)/(5)","Within 60 days from date on which order sought to be appealed against is communicated or within extended time [30 days in case of appeal against order u/s158BC(c), in respect of search initiated u/s 132 or requisition made u/s 132A, after 30-6-1995, but before 1-1-1997]"]
["Filing appeal by Principal Commissioner/Commissioner to Tribunal if he objects to any direction issued by Dispute Resolution Panel","253(3A)","Within 60 days of the date on which the order sought to be appealed against is passed by the Assessing Officer in pursuance of directions of the Dispute Resolution Panel"]
["Filing memo of cross-objections to Tribunal","253(4)/(5)","Within 30 days of receipt of notice of filing appeal or within extended time"]
["Rectification of apparent mistake by Tribunal","254(2)","Within 6 months from the end of the month in which the order was passed","[Inserted by the Finance Act, 2016 w.e.f. 1-6-2016]"]
["Disposal of appeal by Appellate Tribunal filed under sub-section (1)/(2) of section 253","254(2A)","4 years from end of financial year in which appeal is filed (where it is possible).","Where an order of stay is made in proceedings relating to appeal filed under section 253(1), Tribunal shall dispose of appeal within 180 days from date of such order or within extended time not exceeding 365 days including original period of 180 days, failing which stay order shall stand vacated; this will be so even if delay in disposing of the appeal is not attributable to assessee."]
["(i) Filing application to Tribunal requiring it to refer to High Court any question of law","256(1)","Within 60 days of service of Tribunal's order under section 254 or within extended period not exceeding 30 days"]
["(ii) Drawing up statement of case and referring it to High Court by Tribunal",null,"Within 120 days of receipt of application"]
["Filing application to High Court if Tribunal refuses to state case","256(2)","Within 6 months from date of service of notice of refusal to state case"]
["Application by assessee for claiming refund of fee after Tribunal's refusal to state case","256(3)","Within 30 days from date of receipt of refusal notice"]
["Filing appeal to High Court against order of Tribunal","260A","Within 120 days of date of communication of order5"]
["Revising orders prejudicial to revenue by Principal Commissioner/Commissioner","263(2)","Within 2 years from end of financial year in which order sought to be revised was passed"]
["Revision by Principal Commissioner/Commissioner of orders passed pursuant to any finding or direction by Tribunal, National Tax Tribunal, High Court or Supreme Court","263(3)","No time limit"]
["Revision of orders by Principal Commissioner/Commissioner on his own motion (not prejudicial to assessee)","264(2)","Within 1 year of order sought to be revised"]
["Filing revision petition to Principal Commissioner/Commissioner (order not to be prejudicial to assessee)","264(3)","Within 1 year from date of communication of order sought to be revised or date of his knowledge in respect thereof or within extended time"]
["Passing order on revision application made by assessee on or after 1-10-1998","264(6)","Within 1 year from the end of the financial year in which application is made"]
["Application to the Assessing Officer to grant immunity for imposition of penalty under section 270A and initiation of proceedings under section 276C/276CC","270AA(2)","Within one month from the end of the month in which such order is received (applicable from April 1, 2017)"]
["Passing an order by the Assessing Officer granting immunity from passing of penalty, etc., under section 270AA(3)","270AA(4)","Within one month from the end of the month in which application under section 270AA(1) is received (applicable from April 1, 2017)"]
["Failure to inform the prescribed authority and furnish correct report to avoid penalty under section 271GB(4)","271GB(4)(b)","Within 15 days of discovery of inaccuracy (applicable from the a.y.2017-18)"]
["Passing order under section 273A(4) accepting/rejecting assessee's application (in full or part) to reduce or waive penalty","273A(4A)","Within 12 months from the end of the month in which such application is received by Principal CIT/CIT (such order can be passed on or before May 31, 2017 in case of application pending as on June 1, 2016)"]
["Passing order by Principal CIT/CIT accepting/rejecting assessee's application (in full or part) to grant immunity from penalty","273AA(3A)","Within 12 months from the end of the month in which such application is received by Principal CIT/CIT (such order can be passed on or before May 31, 2017 in case of application pending as on June 1, 2016)"]
["Imposing penalties under Chapter XXI :(a) in a case where appeal is filed to Commissioner (Appeals)/Tribunal",275,"Before the expiry of financial year in which proceedings which give rise to penalty proceedings are completed, or within 6 months from end of month ","in which the order of Commissioner (Appeals)/Tribunal is received by the Principal Chief Commissioner/Principal Commissioner/Chief Commissioner/Commissioner, whichever period expires later."]
["Imposing penalties under Chapter XXI :(b) in a case where relevant assessment or other order is subject- matter of revision under section 263 (or section 264)",275,"However, where order is in appeal before Commissioner (Appeals) who passes appellate order on or after 1-6-2003, order imposing penalty shall be passed before expiry of financial year in which the proceedings, in the course of which action for imposition of penalty has been initiated, are completed, or within one year from the end of the financial year .","in which the order of Commissioner (Appeals)/Tribunal is received by the Principal Chief Commissioner/Principal Commissioner/Chief Commissioner/Commissioner, whichever period expires later."]
["Imposing penalties under Chapter XXI :(c) in any other case",275,"Within 6 months from the end of month in which revision order is passed"]
["Imposing/enhancing/reducing/cancelling penalty or dropping penalty proceedings on the basis of revised assessment after giving effect to appellate/court/revision order","275(1A)","Within 6 months from end of the month in which order of Commissioner (Appeals)/Tribunal/ High Court/Supreme Court is received by the Principal Chief Commissioner/Principal Commissioner/Chief Commissioner/Commissioner or order of revision is passed"," in a case where relevant order is subject matter of appeal to Commissioner (Appeals)/Tribunal/High Court/Supreme Court or revision and an order imposing or enhancing or reducing or cancelling penalty or dropping proceedings for imposition of penalty is passed before the order of the Commissioner (Appeals)/Tribunal/High Court/Supreme Court is received by the Principal Chief Commissioner/Chief Commissioner/Principal Commissioner/Commissioner or order of revision is passed"]
["Provisional attachment of assets of assessee","281B(2)","Attachment shall cease to have effect after expiry of six months ","(extendable upto 2 years or 60 days after date of order of assessment or reassessment, whichever is later) from date of order"]
["Submitting report by Valuation Officer to determine fair value of property provisionally attached by AO.","281B(4)","Within a period of 30 days from the date of receipt of such reference","[Inserted by the Finance Act, 2016 w.e.f. 1-6-2016]"]
["An order revoking the provisional attachment of property on furnishing of Bank Guarantee.","281B(5)","  - Within 45 days from the date of receipt of the bank guarantee, where a reference to the Valuation Officer has been made or","  -  Within 15 days from the date of receipt of bank guarantee in any other case."]
["Invoking Bank Guarantee by AO if the assessee fails to renew the guarantee or fails to furnish a new Guarantee","281B(7)","15 days before the expiry of the Guarantee."]
["[Inserted by the Finance Act, 2016 w.e.f. 1-6-2016]"]
["Preparation and delivery of statement in prescribed form containing prescribed particulars by non-resident having liaison office in India set up in accordance with guidelines issued by RBI under FEMA, 1999",285,"Within 60 days from end of the financial year"]
["Section 285A provides for reporting by an Indian concern if  conditions are satisfied:","285A","Within such time as may be prescribed.","In this case, the Indian entity shall furnish information relating to the off-shore transaction having the effect of directly or indirectly modifying its ownership structure or control, to the prescribed income-tax authority in such manner, as may be prescribed."]
["Furnishing of statement by film producers","285B","Within 30 days from end of financial year or within 30 days from date of completion of film, whichever is earlier"]
["Filing of Annual Information Return","285BA6","On or before 31st August immediately following financial year in which transaction is registered or recorded"]
["Rectifying defect in return filed under section 285BA as required by prescribed income-tax authority","285BA(4)6","Within 1 month (or such extended time as may be allowed on application) from date of intimation of defect"]
["Furnishing of return under section 285BA in response to notice from prescribed income-tax authority by person who has failed to furnish return within time","285BA(5)6","Within period not exceeding 60 days from date of service of notice."]
["Furnishing a report for every reporting accounting year by a parent entity or the alternate reporting entity, resident in India, to prescribed authority in respect of the international group of which it is a constituent","286(2)","On or before the due date of submission of return of income under section 139(1) (applicable from the a.y.2017-18)"]
["Producing information/document to the prescribed authority for the purpose of determining accuracy of report furnished by any reporting entity","286(6)","Within 30 days of receipt of notice (prescribed authority on an application made by reporting entity may extend the period of 30 days by further period not exceeding 30 days)","(applicable from the a.y.2017-18)"]
[{"$f":"Limitation_1819!$B$19","v":"Issuance of certificate of tax deducted at source-Form No. 16 "},{"$f":"INDEX($B$341:$B$590,MATCH($A$570,Periods_limitation_1819,0))","v":203},{"$f":"INDEX($C$341:$C$590,MATCH($A$570,Periods_limitation_1819,0))","v":": By 15th June of the financial year immediately following the financial year in which income was paid and tax deducted."},{"$f":"INDEX($D$341:$D$590,MATCH($A$570,Periods_limitation_1819,0))","v":"Form No. 16A: On or before 15th August, 30th November, 30th February of the financial year in respect of quarters ending 30th June, 30th September & 31st December respectively of the financial year. For quarter ending 31st March, on or before 15th June of the financial year immediately following the financial year in which deduction is made"}]
["Securities Transaction Tax [Finance (No. 2) Act, 2004]"]
["Filing of return by recognised stock exchange or mutual fund",101,"On or before June 30 after the end of financial year"]
["Making assessment",102,"Within 2 years from the end of relevant financial year"]
["Rectification of mistake",103,"Within one year from the end of the financial year in which the order sought to be amended was passed"]
["Filing appeal to Commissioner (Appeals)",110,"Within 30 days from the date of receipt of order of the AO"]
["Filing appeal to Tribunal",111,"Within 60 days from the date on which the order sought to be appealed is communicated."]
["Filing of paper book","Rule 18 of Appellate Tribunal Rules","At least a day before the date of hearing of the appeal along with the proof of service of a copy of the same on the other side at least a week before"]
["Execution of certificate drawn up","Schedule II Part I, Rule 3","Not before 15 days after date of service of notice under rule 2"]
["Filing of application by officer holding the sale relating to recovery from defaulting purchasers","Schedule II Part I, Rule 14","Within 15 days from date of resale"]
["Attachment of growing crop which does not admit of being stored","Schedule II Part II, Rule 25(5)","Not less than 20 days before it is likely to be fit to be cut or gathered"]
["Sale of movable property (other than property, subject to speedy and natural decay and property in relation to which expense of keeping it in custody is likely to exceed its value)","Schedule II Part II, Rule 40","Not before 15 days from date on which copy of sale proclamation was affixed in TRO's office"]
["Sale of immovable property without written consent of defaulter","Schedule II Part III, Rule 55","Not until expiry of 30 days from date on which proclamation of sale has been affixed on the property or in the office of the TRO, whichever is later"]
["Payment of full amount of purchase money on sale of immovable property","Schedule II Part III, Rule 57","Within 15 days from date of sale"]
["Application to set aside sale of immovable property on deposit of specified sum","Schedule II Part III, Rule 60","Within 30 days from date of sale"]
["Application to set aside sale of immovable property on ground of non-service of notice or irregularity","Schedule II Part III, Rule 61","Within 30 days from date of sale"]
["Application for setting aside sale on ground that defaulter had no saleable interest","Schedule II Part III, Rule 62","Within 30 days from date of sale"]
["Sale of immovable property","Schedule II Part III, Rule 68B","Within 4 years from end of financial year in which order giving rise to demand, etc., has become conclusive."]
["Appeal by employer against order of Principal Chief Commissioner/ Principal Commissioner/Chief Commissioner or Commissioner refusing to recognise or withdrawing recognition from a provident fund","Schedule IV Part A, Rule 13","Within 60 days of such order"]
["Appeal by employer against order of Principal Chief Commissioner/ Principal Commissioner/Chief Commissioner or Commissioner refusing to approve or withdrawing approval granted to a superannuation fund","Schedule IV Part B, Rule 8","Within 60 days of such order"]
["Appeal by employer against order of Principal Chief Commissioner/ Principal Commissioner/Chief Commissioner or Commissioner refusing to approve or withdrawing approval granted to a gratuity fund","Schedule IV Part C, Rule 8","Within 60 days of such order"]
[{"$f":"Limitation_1819!$B$27","v":"Sale of immovable property without written consent of defaulter"},{"$f":"INDEX($B$572:$B$590,MATCH($A$591,Transaction_Tax,0))","v":"Schedule II Part III, Rule 55"},{"$f":"INDEX($C$572:$C$590,MATCH($A$591,Transaction_Tax,0))","v":"Not until expiry of 30 days from date on which proclamation of sale has been affixed on the property or in the office of the TRO, whichever is later"}]
["Various Threshold Limits under the Income Tax Act"]
["[AY 2019-20]"]
["Basic Exemption","Threshold Limits","Rmark"]
["Maximum amount of income which is not chargeable to Income-tax in case of Individual, HUF/ AOP/ BOI/ Artificial Juridical Person","Rs. 2,50,000"]
["Maximum amount of income which is not chargeable to Income-tax in the hands of a resident senior citizen (who is at least 60 Years of age at any time during the previous year but less than 80 Years of age on the last day of the previous year)","Rs. 3,00,000"]
["Maximum amount of income which is not chargeable to Income-tax in the hands of a resident super senior citizen","Rs. 5,00,000","(who is at least 80 Years of age at any time during the previous year)"]
["Surcharge shall be charged at the rate of 10% of income-tax if net income is above Rs. 50 Lakh but it does not exceed Rs. 1 crore in case of Individual, HUF, AOP, BOI, Artificial judicial person (Subject to Marginal relief)","Rs. 50 lakh"]
["Surcharge shall be charged at the rate of 12% of income-tax if net income exceeds Rs. 1 Crore in case of Firms, Co-operative Societies, Local Authorities (Subject to Marginal Relief)","Rs. 1 Crore"]
["Surcharge shall be charged at the rate of 15% of income-tax if net income exceeds Rs. 1 Crore in case of Individual, HUF, AOP, BOI, Artificial judicial person (Subject to Marginal relief)","Rs. 1 Crore"]
["Surcharge shall be charged at the rate of 2% of income-tax if net income exceeds Rs. 1 Crore and at the rate of 5% if net income exceeds Rs. 10 Crores in case of foreign company (Subject to Marginal relief)","Rs. 1 Crore / Rs. 10 Crore"]
["Surcharge shall be charged at the rate of 7% of income-tax if net income exceeds Rs. 1 Crore and at the rate of 12% if net income exceeds Rs. 10 Crores in case of domestic company (Subject to Marginal relief)","Rs. 1 Crore / Rs. 10 Crore"]
["Tax rate of 25% in case of a domestic company where its total turnover or the gross receipt in the previous year 2016-17 does not exceed Rs. 250 crore (Subject to Marginal Relief)","Rs. 250 Crore"]
[{"$f":"Limitation_1819!$B$35","v":"Surcharge shall be charged at the rate of 10% of income-tax if net income is above Rs. 50 Lakh but it does not exceed Rs. 1 crore in case of Individual, HUF, AOP, BOI, Artificial judicial person (Subject to Marginal relief)"},{"$f":"INDEX($B$595:$B$603,MATCH($A$604,Basic_exemption_1819,0))","v":"Rs. 50 lakh"}]
["Under the head Salaries"]
["Particulars","Section","Threshold Limits (for exemptions and others)"]
["Allowances to Retired Chairman/Members of UPSC (Subject to certain conditions)","10(45)","Up to Rs.14,000 per month","( for defraying the service of an orderly and for meeting expenses incurred to wards secretarial assistance an contract basis.)"]
["Amount received on Voluntary Retirement or Voluntary Separation (Subject to certain conditions","10(10C)","Least of the following is exempt from tax:1) Actual amount received as per the guidelines i.e. least of the following (a)  3 months salary for each completed year of services, (b)  Salary at the time of retirement X No. of months of services left for retirement; or 2) Rs. 5,00,000"]
["Border area, Remote Locality or Disturbed Area or Difficult Area Allowance (Subject to certain conditions and locations)","Sec. 10(14)read with Rule 2BB","Amount exempt from tax varies from Rs. 200 to Rs. 1,300 per month."]
["Children Education Allowance","10(14) read with Rule 2BB","Up to Rs. 100 per month per child up to a maximum of 2 children."]
["Compensatory Field Area Allowance. If this exemption is taken, employee cannot claim any exemption in respect of border area allowance (Subject to certain conditions and locations)","Sec. 10(14)read with Rule 2BB","Up to Rs. 2,600 per month"]
["Compensatory Modified Area Allowance. If this exemption is taken, employee cannot claim any exemption in respect of border area allowance (Subject to certain conditions and locations)","Sec. 10(14)read with Rule 2BB","Up to Rs. 1,000 per month"]
["Counter Insurgency Allowance granted to members of Armed Forces operating in areas away from their permanent locations. If this exemption is taken, employee cannot claim any exemption in respect of border area allowance (","Sec. 10(14)read with Rule 2BB","Up to Rs. 3,900 per month","Subject to certain conditions and locations)"]
["Death -cum-Retirement Gratuity received by other employees who are covered under Gratuity Act, 1972 (other than Government employee) (Subject to certain conditions).","10(10)","Least of following amount is exempt from tax:(1. (*15/26) X Last drawn salary** X completed year of service or part thereof in excess of 6 months.2. Rs. 20,00,000 ,3. Gratuity actually received."," [*7 days in case of employee of seasonal establishment.** Salary = Last drawn salary including DA but excluding any bonus, commission, HRA, overtime and any other allowance, benefits or perquisite]"]
["Death -cum-Retirement Gratuity received by other employees who are not covered under Gratuity Act, 1972 (other than Government employee)(Subject to certain conditions).","10(10)","Least of following amount is exempt from tax:1. 1/2 X Average Salary* X Completed years of service,2. Rs. 10,00,000,3. Gratuity actually received."," [*Average salary = Average Salary of last 10 months immediately preceding the month of retirement,**Salary = Basic Pay + Dearness Allowance (to the extent it forms part of retirement benefits)+ turnover based commission]"]
["Encashment of unutilized earned leave at the time of retirement by an employee (other than Government employee)(Subject to certain conditions)","10(10AA)","Least of the following shall be exempt from tax: a) Amount actually received,b) Unutilized earned leave** X Average monthly salary,c) 10 months Average Salary**,d) Rs. 3,00,000","  ->note (*While computing unutilized earned leave, earned leave entitlements cannot exceed 30 days for each year of service rendered to the current employer **Average salary = Average Salary*** of last 10 months immediately preceding the retirement ***Salary = Basic Pay + Dearness Allowance (to the extent it forms part of retirement benefits)+ turnover based commission)"]
["Entertainment Allowance (Exempt in case of Government employee only)","16(ii)","Least of the following is exempt from tax: a) Rs 5,000,b) 1/5th of salary (excluding any allowance, benefit or perquisite),c) Actual entertainment allowance received"]
["Expense incurred by employer on providing educational facility to the children of the employee shall be exempt in the hands of an employee","Rule 3","Up to Rs.1,000 per month per child"]
["Free meal provided to employees during office hours by the employer couldn’t be taxed as perquisite in the hands of the employees","Rule 3","If cost of such meal does not exceed Rs.50 per meal"]
["High Altitude Allowance granted to armed forces operating in high altitude areas (Subject to certain conditions and locations)","Sec. 10(14)read with Rule 2BB","a) Up to Rs. 1,060 per month (for altitude of 9,000 to 15,000 feet),b) Up to Rs. 1,600 per month (for altitude above 15,000 feet)"]
["Highly active field area allowance granted to members of armed forces (Subject to certain conditions and locations)","Sec. 10(14)read with Rule 2BB","Up to Rs. 4,200 per month"]
["Hostel Expenditure Allowance","10(14) read with Rule 2BB","Up to Rs. 300 per month per child up to a maximum of 2 children."]
["Interest on loan received from employer at concessional rate of interest couldn’t be taxed as perquisite in the hands of the employee","Rule 3","If aggregate amount of such loan during the relevant previous year does not exceed Rs.20,000"]
["Island Duty Allowance granted to members of armed forces in Andaman and Nicobar and Lakshadweep group of Island (Subject to certain conditions and locations)","Sec. 10(14)read with Rule 2BB","Up to Rs. 3,250 per month"]
["Retrenchment Compensation received by a workman under the Industrial Dispute Act, 1947 (Subject to certain conditions).","10(10B)","Least of the following shall be exempt from tax: a) an amount calculated as per 10(10B)of the Industrial Disputes Act, 1947; b) Rs. 5,00,000; or c) Amount actually received."]
["Special compensatory Allowance (Hilly Areas) (Subject to certain conditions and locations)","Sec. 10(14)read with Rule 2BB","Amount exempt from tax varies from Rs. 300 to Rs. 7,000 per month."]
["Standard Deduction to salaried taxpayers","16(ia)","Up to Rs. 40,000"]
["Tax on contribution to an approved superannuation fund by the employer in respect of the employee","17(2)(vii)","To the extent it exceeds Rs.1,50,000 per year ","(not taxable if employer's contribution is Rs. 1 lakh or less per year)"]
["Transport Allowance granted to an employee to meet expenditure on commuting between place of residence and place of duty","10(14) read with Rule 2BB","Up to Rs. 3,200 per month for blind and handicapped employees"]
["Transport Allowance to an employee working in any transport business to meet his personal expenditure during his duty ","Sec. 10(14)read with Rule 2BB","Amount of exemption shall be lower of following: (see remark)","a) 70% of such allowance; or b) Rs. 10,000 per month.","performed in the course of running of such transport from one place to another place provided employee is not in receipt of daily allowance."]
["Tribal area allowance in (a) Madhya Pradesh (b) Tamil Nadu (c) Uttar Pradesh (d) Karnataka (e) Tripura (f) Assam (g) West Bengal (h) Bihar (i) Orissa","Sec. 10(14)read with Rule 2BB","Up to Rs. 200 per month"]
["Underground Allowance to employees working in uncongenial, unnatural climate in underground mines (Subject to certain conditions)","Sec. 10(14)read with Rule 2BB","Up to Rs. 800 per month"]
["Value of any gift received by the employee or by member of his household from employer is exempt in the hands of the employee","Rule 3","Up to the extent of Rs.5,000 if received in kind"]
[{"$f":"Limitation_1819!$B$40","v":"Death -cum-Retirement Gratuity received by other employees who are not covered under Gratuity Act, 1972 (other than Government employee)(Subject to certain conditions)."},{"$f":"INDEX($B$607:$B$633,MATCH($A$634,Threshold_limit_salaries_1819,0))","v":"10(10)"},{"$f":"INDEX($C$607:$C$633,MATCH($A$634,Threshold_limit_salaries_1819,0))","v":"Least of following amount is exempt from tax:1. 1/2 X Average Salary* X Completed years of service,2. Rs. 10,00,000,3. Gratuity actually received."},{"$f":"INDEX($D$607:$D$633,MATCH($A$634,Threshold_limit_salaries_1819,0))","v":" [*Average salary = Average Salary of last 10 months immediately preceding the month of retirement,**Salary = Basic Pay + Dearness Allowance (to the extent it forms part of retirement benefits)+ turnover based commission]"}]
["Under the head Income from House Properties"]
["Standard deductions","24(a)","30% of annual value"]
["Interest incurred on borrowed capital for construction/ acquisition of self-occupied house property (Subject to certain conditions)","24(b)","Up to Rs. 2,00,000"]
["Interest incurred on borrowed capital for re-construction, repair or renewal of self-occupied house property (Subject to certain conditions)","24(b)","Up to Rs. 30,000"]
[{"$f":"Limitation_1819!$B$51","v":"Interest incurred on borrowed capital for re-construction, repair or renewal of self-occupied house property (Subject to certain conditions)"},{"$f":"INDEX($B$636:$B$638,MATCH($A$639,Limitation_House_property_1819,0))","v":"24(b)"},{"$f":"INDEX($C$636:$C$638,MATCH($A$639,Limitation_House_property_1819,0))","v":"Up to Rs. 30,000"}]
["Under the head Profits and Gains of Business or Profession"]
["Deduction under section 32AC is available if actual cost of new plant and machinery acquired and installed by a manufacturing company  ","32AC","15% of actual cost of new asset acquired and installed (if it exceeds Rs. 25 Crores/100 Crores, as the case may be)","after 31-03-2013 but before 01-04-2015 exceeds Rs. 25/100 Crores, as the case may be  (Subject to certain conditions)."]
["The agricultural extension project shall be considered for approval under section 35CCC if expenditure  expected to be incurred on such project exceeds the threshold limit ","Rule 6AADread with section 35CCC","Rs. 25,00,000","(not being expenditure in the nature of cost of any land or building) (Subject to certain conditions)"]
["If value adopted for stamp duty exceeds the consideration received on transfer of an immovable property, the stamp duty value shall be deemed to be the full value of consideration.","43CA","However, if stamp duty value does not exceed 105% of the consideration received, the consideration so received shall be deemed to be the full value of consideration"]
["Compulsory maintenance of prescribed books of account - Specified Profession (Subject to certain conditions and circumstances)","44AA","Persons carrying on specified profession"]
["Compulsory maintenance of books of account - Other business or profession (Subject to certain conditions and circumstances)","44AA"," 1)  If the total sales, turnover or gross receipts exceeds Rs 10,00,000 in any one of the three years immediately preceding the previous year; or 2)  If the income from business or profession exceeds Rs 1,20,000 in any one of the three years immediately preceding the previous year.","Note: Individuals or HUFs shall be required to maintain books of account only when either their gross turnover/gross receipts exceed Rs 2,50,0000 or their income from business or profession exceed Rs 2,50,000."]
["Compulsory Audit of books of accounts (Subject to certain conditions and circumstances)","44AB","1) If total sales, turnover or gross receipts exceeds Rs. 1 Crore in any previous year, in case of business; or 2) If gross receipts exceeds Rs. 50 Lakhs in any previous year, in case of profession.","Note: Provided that this section is not applicable to the person, who opts for presumptive taxation Scheme under Section 44AD and his total sales or turnover does not exceed Rs 2 crores."]
["Limit on payments in cash for expenses/ liability (Subject to certain conditions and exceptions)","40A(3)","1) Rs. 10,000 (total payment to a person in a day),2) Rs. 35,000 (total payment to a person in a day) for payments made for plying, hiring or leasing of goods carriage."]
["Computation of income from eligible business on presumptive basis under Section 44AD (Subject to certain conditions).","44AD","Presumptive income of eligible business shall be 8 % of gross receipt or total turnover (if turnover of eligible business does not exceed Rs. 2 crore).","Note: Presumptive income shall be calculated at rate of 6% in respect of total turnover or gross receipts which is received by an account payee cheque or draft or use of electronic clearing system."]
["Computation of income from eligible profession on presumptive basis under section 44ADA (Subject to conditions)","44ADA","Presumptive income shall be 50% of total gross receipt if the total gross receipts from such profession do not exceed Rs. 50 lakh in a previous year."]
["Presumptive income from business of plying, hiring or leasing of goods carriage if assessee does not own more than 10 goods carriage.","44AE","For Heavy Goods Vehicle:Rs. 1,000 per ton of gross vehicle weight for every month or part of a month during which the heavy goods vehicle is owned by assessee, For Other Goods Vehicle: Rs. 7,500 for every month or part of a month during which the goods carriage is owned by assessee"]
["Alternate Minimum Tax (in case of Individual, HUF, AOP or BOI)","115JC","18.5% of adjusted total income (plus surcharge and education cess) provided adjusted total income exceeds Rs. 20,00,000.","(Subject to certain conditions)"]
["Applicability of Domestic Transfer Pricing, if aggregate value of transactions with associated enterprises during the previous year exceeds the threshold limit","92BA","Rs. 20 Crores"]
["Every person who has entered into an international transaction or a specified domestic transaction shall keep and maintain the specified information and documents","Rule 10D read with section 92D","If aggregate value, as recorded in the books of account, of international transactions entered into by him exceeds Rs.1,00,00,000"]
["Under the head Income from Capital Gains"]
["Share or interest ('assets') in a foreign company or entity shall be deemed to be situated in India, ","9(1)(i)","If the value of assets:a) Exceeds Rs. 10 crores; and b) Represents at least 50% of value of all assets owned by the company or entity.","if such assets derives, directly or indirectly, its value substantially from the assets located in India. Provided the value of such assets, on the specified date, exceeds the prescribed limit."]
["If value adopted for stamp duty exceeds the consideration received on transfer of an immovable property, the stamp duty value shall be deemed to be the full value of consideration.","50C","However, if stamp duty value does not exceed 105% of the consideration received, the consideration so received shall be deemed to be the full value of consideration."]
["Limit on investment made by an assessee in bonds of NHAI or REC etc., from long term capital gains arising from transfer of an immovable property (being Land or Building or both) during the financial year, for claiming exemption ","54EC","Rs. 50,00,000 during the financial year in which immovable property is transferred and in subsequent financial year","(Subject to certain conditions)"]
["Exemption from long-term capital gain if such gain is invested by an assessee in units of fund as may be notified by Central Government to finance start-ups.","54EE","Investment in new assets or capital gains, whichever is lower, however, subject to Rs. 50 lakhs."]
["Tax on long-term capital gains arising from transfer of an equity share, or a unit of an equity oriented fund or a unit of a business trust.","112A","No tax if long-term capital gain doesn't exceed Rs. 1,00,000","[applicable from assessment year 2019-20]"]
["Under the head Income from Other Sources"]
["Gifts without consideration/ inadequate consideration from non-relatives (Subject to certain conditions)",56,"Gift up to Rs. 50,000 is not chargeable to tax"]
["Transfer of immovable property for inadequate consideration.",56,"If stamp duty value exceeds higher of following amount: a)  Rs. 50,000; and b)  Amount equal to 5% of the consideration."]
["Standard Deduction for family pension","57(iia)","33.33% of Family Pension subject to maximum of Rs. 15,000"]
["Dividend received from domestic company by all resident person (other than domestic company and certain funds, trusts, instructions, etc.) shall be chargeable to tax at the rate of 10%","115BBDA","If aggregate amount of dividend received during the year exceeds Rs. 10,00,000."]
[{"$f":"Limitation_1819!$B$55","v":"If value adopted for stamp duty exceeds the consideration received on transfer of an immovable property, the stamp duty value shall be deemed to be the full value of consideration."},{"$f":"INDEX($B$641:$B$664,MATCH($A$665,Limitation_profit_gain_1819,0))","v":"43CA"},{"$f":"INDEX($C$641:$C$664,MATCH($A$665,Limitation_profit_gain_1819,0))","v":"However, if stamp duty value does not exceed 105% of the consideration received, the consideration so received shall be deemed to be the full value of consideration"},{"$f":"INDEX($D$641:$D$664,MATCH($A$665,Limitation_profit_gain_1819,0))","v":0}]
["Trust"]
["Activity for advancement of any other object of general public utility shall be considered as charitable activity","2(15)","25% of total receipts of financial year.","(If activity is undertaken in course of carrying out of object of general public utility and aggregate receipts from such activity do not exceed )"]
["Anonymous donation to be taxed at the rate of 30%","115BBC","To the extent it exceeds 5% of total donations received by assessee or Rs.1,00,000, whichever is higher"]
["Annual receipts should not exceed the threshold limit for the purposes of claiming exemption under section 10(23C)(iiiad)/(iiiae)","Rule 2BC","Rs.1 Crore"]
["Maximum amount which an electoral trust can spend for managing its affairs","Rule 17CA","5% of the total contributions received in a year ","(subject to an aggregate limit of Rs. 5,00,000 in the first year of incorporation and Rs.3,00,000 in subsequent year)"]
[{"$f":"Limitation_1819!$B$65","v":"Activity for advancement of any other object of general public utility shall be considered as charitable activity"},{"$f":"INDEX($B$667:$B$670,MATCH($A$671,Limitation_trust_1819,0))","v":"2(15)"},{"$f":"INDEX($C$667:$C$670,MATCH($A$671,Limitation_trust_1819,0))","v":"25% of total receipts of financial year."},{"$f":"INDEX($D$667:$D$670,MATCH($A$671,Limitation_trust_1819,0))","v":"(If activity is undertaken in course of carrying out of object of general public utility and aggregate receipts from such activity do not exceed )"}]
["Deductions under Chapter VI-A"]
["Deduction to an individual and HUF for amount invested in following ways:(see complete list- click on \"Section 80C\"","80C","Up to 1,50,000 ","(Subject to overall limit of Rs. 1,50,000 under Section 80C, 80CCC and80CCD)"]
["Contribution to certain specified Pension Funds of LIC/other insurer by an Individual (Subject to certain conditions).","80CCC","Up to 1,00,000 ","(Subject to overall limit of Rs. 1,50,000 under Section 80C, 80CCC and80CCD)"]
["Contribution to notified Pension Scheme (NPS) by an Individual (Subject to certain conditions).","80CCD","Amount contributed to pension scheme or 10% of salary/gross total income*, whichever is less ","(subject to ceiling limit of Rs. 1,50,000 as provided under Section 80CCE) shall be allowed as deduction under section 80CCD(1)."]
["Contribution to notified Pension Scheme (NPS) by an Individual -Additional deduction to the extent of Rs. 50,000 shall also be available to the assessee ","80CCD(1B). ","Up to 50000","click on \"Note on 80CC(1B)"]
["Amount invested by specified resident individuals, whose gross total income does not exceed Rs. 12 lakhs, in listed shares or listed units in accordance with notified scheme for a lock-in period of 3 years (Subject to certain conditions).","80CCG","Deduction of 50 % of total investment ","No deduction is allowed from Assessment Year 2018-19"]
["Amount paid (in any mode other than cash) by an individual or HUF to LIC or other insurer to effect or keep in force an insurance on the health of specified person(*Individual- Self, Spouse, dependent children or parents ,** HUF- Any member thereof). ","80D","In case of Individual, amount paid: a) For self, spouse and dependent children: Rs. 25,000 (Rs. 50,000 if specified person is a senior citizen) b) For parents: additional deduction of Rs. 25,000 shall be allowed (Rs. 50,000 if parent is a senior citizen),In case of HUF, premium up to Rs. 25,000 (Rs. 50,000 if person insured is a senior citizen) paid to insure any member of the family.","Note:- 1. Deduction for preventive health check-up shall not exceed in aggregate Rs. 5,000. 2. Payment on account of preventive health check-up may be made in cash. . Within overall limit, deduction shall also be allowed upto Rs. 50,000 towards medical expenditure incurred on the health of specified person provided such person is a senior citizen and no amount has been paid to effect or to keep in force an insurance on the health of such person.","An individual can also made payment to the Central Government health scheme and/or on account of preventive health check-up."]
["Deduction allowed to resident Individual and HUF for: (see remark..>","80DD","Rs. 75,000 (Rs. 1,25,000 in case of severe disability)","a) Any expenditure incurred for the medical treatment (including nursing), training and rehabilitation of a dependent, being a person with disability.b) Any amount paid or deposited under an approved scheme framed in this behalf by the LIC or any other insurer or the Administrator or the specified company  for the maintenance of a dependent, being a person with disability"]
["Expenses actually paid by resident individual and HUF for medical treatment of specified diseases and ailments of: (see remark..>","80DDB","Up to Rs. 40,000 (Rs. 1,00,000 in case of senior citizen)","a) In case of Individual: Assessee himself or wholly dependent spouse, children, parents, brothers and sisters,b) In case of HUF: Any member of the family who is wholly dependent upon the family"]
["Interest payable on loan taken up to Rs. 35 lakhs by an individual taxpayer from any financial institution, sanctioned during the FY 2016-17, for the purpose of acquisition of a residential house property whose value does not exceed Rs. 50 lakhs ","80EE","Deduction of up to Rs.50,000 towards interest on loan.","(Subject to certain conditions).[This deduction  is available from  Assessment Year 2017-18 onwards.]"]
["Rent paid by an individual for furnished/unfurnished residential accommodation if he is not receiving any HRA (Subject to certain conditions)","80GG","Least of the following shall be exempt from tax: a) Rent paid in excess of 10% of total income*; b) 25% of the Total Income; or c) Rs. 5,000 per month.","Total Income = Gross total income minus capital gains, short term capital gains under section 111A, deductions under section 80C to 80U (other than 80GG) and income undersection 115A"]
["Deduction in respect of certain donations for scientific, social or statistical research or rural development programme or for carrying out an eligible project or National Urban Poverty Eradication Fund shall be allowed (Subject to certain conditions)","80GGA","100% of donations or contributions made.","No deduction shall be allowed if contribution is paid in cash in excess of Rs.10,000"]
["Deduction from profit and gains derived by an eligible start-up from a business involving innovation, development, deployment or commercialization of new products, process or services driven by technology or intellectual property rights. ","80- IAC","100% deduction is available for any 3 consecutive assessment years out of 7 years beginning from the year in which the eligible start-up is incorporated.","Deduction in respect of eligible start-up (subject to certain conditions)"]
["Royalty income of resident individual - authors of certain specified category of books other than text books","80QQB","Least of the following shall be exempt from tax: (see remark)","a) In case of Lump sum payment - Amount of royalty income subject to maximum of Rs. 3,00,000,b) In other cases - amount of such income subject to maximum of 15% of value of books sold during the previous year."]
["Royalty in respect of patents registered on or after 01.04.2003 earned by resident individual (subject to certain conditions)","80RRB","100% of royalty subject to maximum of Rs. 3,00,000"]
["Interest on deposits in saving account of an Individual or HUF (except senior citizen) with a banking company, a post office, co-operative society engaged in banking business, etc. ","80 TTA","100% of amount of such income subject to maximum of Rs. 10,000","(Subject to certain conditions)"]
["Interest on deposit in saving/fixed account of an senior citizen with a banking company, a post office, co-operative society engaged in banking business, etc. ","80TTB","100% of amount of such income subject to maximum of Rs. 50,000"]
["A resident individual who, at any time during the previous year, is certified by the medical authority to be a person with disability [as defined under Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995]","80U","Rs. 75,000 (Rs. 1,25,000 in case of severe disability)","(Subject to certain conditions)"]
["Maximum amount of deduction available to specified co-operative societies if it is engaged in activities in addition to the prescribed activities ","80P","Rs.1,00,000 in case of consumer co-operative society or Rs.50,000 in any other case","(Subject to certain conditions)"]
["Deduction available to a co-operative society, in respect of income by way of interest on securities or any income from house property","80P","If its gross total income does not exceed Rs.20,000","(not being a housing society or an urban consumers' society or a society carrying on transport business or a society engaged in the performance of any manufacturing operations with the aid of power,) "]
["Producer company engaged in an eligible business of marketing, purchase or processing of agricultural produce of its members","80PA","100% of profits for a period of 5 years from the financial year 2018-19 ","subject to the condition that the total turnover of company shall be less than Rs. 100 crores during the financial year."]
[{"$f":"Limitation_1819!$B$72","v":"Contribution to notified Pension Scheme (NPS) by an Individual (Subject to certain conditions)."},{"$f":"INDEX($B$673:$B$692,MATCH($A$693,Limitation_chapter_VIA_1819,0))","v":"80CCD"},{"$f":"INDEX($C$673:$C$692,MATCH($A$693,Limitation_chapter_VIA_1819,0))","v":"Amount contributed to pension scheme or 10% of salary/gross total income*, whichever is less "},{"$f":"INDEX($D$673:$D$692,MATCH($A$693,Limitation_chapter_VIA_1819,0))","v":"(subject to ceiling limit of Rs. 1,50,000 as provided under Section 80CCE) shall be allowed as deduction under section 80CCD(1)."}]
["Deduction of tax at source and Advance tax"]
["No deduction of tax at source from salaries",192,"If net taxable income is less than maximum amount which is not chargeable to tax ","(Rs. 2,50,000 for an individual, Rs. 3,00,000 for Senior Citizens and Rs. 5,00,000 for Super Senior Citizens)"]
["No TDS from payment of provident fund account of an employee","192A","If amount paid is less than Rs. 30,000.","(Rs. 50,000 w.e.f. 1-6-2016)"]
["No TDS from interest paid on debentures issued by a company in which public are substantially interested. Provided interest is paid by account payee cheque to resident individual or HUF",193,"If amount paid or payable during the financial year does not exceed Rs. 5,000"]
["No TDS from interest on 8% Saving (Taxable) Bonds 2003 and 7.75% Savings (Taxable) Bonds, 2018 paid to a resident persons",193,"If amount paid or payable during the financial year does not exceed Rs. 10,000"]
["No TDS from interest on 6.5% Gold bonds, 1977 or 7% Gold bonds, 1980 paid to resident individual",193,"If a declaration is made that the nominal value of such bonds did not exceed Rs. 10,000 at any time during the previous year"]
["No TDS from dividend paid by account payee cheque to resident persons",194,"If amount paid or payable during the financial year does not exceed Rs. 2,500"]
["No TDS from interest (other than on interest on securities) paid by a banking company, co-operative bank or specified public company on time deposits","194A","If amount paid or payable during the financial year does not exceed Rs. 10,000 (Rs. 50,000 in case of Senior Citizens)","Note: a) With effect from 01.06.2015, time deposit shall also include recurring deposit. b) The threshold limit of Rs. 10,000/50,000 shall be computed with reference to the income credited or paid by a banking company or co-operative bank (and not by individual branch thereof) which has adopted core banking solutions ('CBS')."]
["No TDS from payment of interest on deposit with a post office under Senior Citizens Saving Scheme Rules, 2004","194A","If amount paid or payable during the financial year does not exceed Rs. 10,000 (Rs. 50,000 in case of Senior Citizen)"]
["No TDS from interest other than on securities (in any other case)","194A","If amount paid or payable during the financial year does not exceed Rs. 5,000"]
["No TDS from interest on compensation awarded by payment of Motor Accident Claims Tribunal","194A","If amount paid during the financial year does not exceed Rs. 50,000","With effect from 01.06.2015, no tax shall be deducted at the time of credit of interest on compensation awarded by the Motor Accidents Claims Tribunal."]
["No TDS from Lottery / Cross Word Puzzles","194B","If amount paid or payable during the financial year does not exceed Rs. 10,000"]
["No TDS from winnings from horse races","194BB","If amount paid or payable during the financial year does not exceed Rs. 5,000","(Rs. 10,000 w.e.f. 1-6-2016)"]
["No TDS from sum paid or payable to contractor","194C","a) If sum paid or payable to a contractor in a single payment does not exceed Rs. 30,000 , b) aggregate amt Rs. 75000","(Rs. 1,00,000 w.e.f. 1-6-2016)"]
["No TDS from insurance commission paid or payable during the financial year","194D","If amount paid or payable during the financial year does not exceed Rs. 20,000","(Rs. 15,000 w.e.f. 1-6-2016)"]
["No TDS from sum payable under a life insurance a police (including bonus) to a resident (w.e.f. 01-10-2014) person","194DA","If amount paid or payable during the financial year does not exceed Rs. 1 lakh"]
["No TDS from payments made out of deposits under NSS","194EE","If amount paid or payable during the financial year does not exceed Rs. 2,500"]
["No TDS from commission paid on lottery tickets","194G","If amount paid or payable during the financial year does not exceed Rs. 1,000","(Rs. 15,000 w.e.f. 1-6-2016)"]
["No TDS from payment of commission or brokerage","194H","If amount paid or payable during the financial year does not exceed Rs. 5,000 ","(Rs. 15,000 w.e.f. 1-6-2016). Further no tax to be deducted from commission payable by BSNL/ MTNL to their PCO Franchisees."]
["No TDS from payment of rent in respect of land &building, furniture or fittings or plant and machinery","194-I","If amount paid or payable during the financial year does not exceed Rs. 1,80,000"]
["No TDS from payment of consideration for purchase of an immovable property (other than agriculture land)","194-IA","If amount paid or payable during the financial year does not exceed Rs. 50 Lakhs"]
["No TDS from payment of rent in respect of any land or building.","194-IB","If amount paid or payable during the financial year does not exceed Rs. 50,000"]
["No TDS from payment of professional fees, technical fees, royalty and directors’ remuneration","194J","If amount paid or payable during the financial year does not exceed Rs. 30,000"]
["No TDS from payment of compensation on compulsory acquisition of immovable property (other than Agricultural Land)","194LA","If amount paid or payable during the financial year does not exceed Rs. 2 Lakhs","(Rs. 2.5 Lakhs w.e.f. 1-6-2016)"]
["Furnishing of quarterly return in respect of payment of interest (other than interest on securities) to residents without deduction of tax","206A","If amount paid or payable during the financial year does not exceed:","a) Rs.10,000 where payer is banking company or co-operative society; b) Rs.5,000 in other case"]
["Every person being a seller who receives any amount as consideration for sale of motor vehicle shall collect tax at source at the rate of 1% of sale consideration.","206C","If sale value of motor vehicle exceeds Rs. 10,00,000"]
["Filing of Return and Assessment"]
["A person [other than a company and a person required to furnish return in form ITR 7] whose total income exceeds a threshold limit during the previous shall file its return of income electronically","139 read with Rule 12","If total income exceeds Rs. 5 lakh rupees during the previous year"]
["Issue of notice under section 148 to re-open assessment made under section 143(3) or 147 within 4 years from the end of relevant assessment year",149,"If income escaping assessment is below Rs. 1,00,000"]
["Issue of notice under section 148 to re-open assessment made under section 143(3) or 147 within 6 years from the end of relevant assessment year",149,"If income escaping assessment is above Rs. 1,00,000"]
["The president or any other members of ITAT may dispose of any case which has been allotted to the Bench of which he is a member and which pertains to an assessee whose total income as computed by the AO does not exceed the prescribed sum.",255,"Rs. 50,00,000"]
["Penalties"]
["Penalty for failure to file statement within time prescribed in section 200(3) or in proviso to section 206C(3)","234E","Rs. 200 for every day during which failure continues but not exceeding tax deductible/collectible"]
["Penalty for failure to comply with a notice under section 143(2) or failure to comply with a direction under section 142(2A)","271(1)(b)","Rs. 10,000 for each failure"]
["Penalty for failure to keep, maintain, or retain books of account, documents, etc., as required undersection 44AA","271A","Rs. 25,000"]
["Reporting entity of international group (as referred to in Section 286) fails to furnish information and documents in accordance with provisions of Section 92D.","271AA(2)","Rs. 5,00,000/-"]
["Penalty for failure to get accounts audited or furnishing a report of audit as required under section 44AB","271B","One-half per cent of total sales, turnover or gross receipts, etc., or Rs. 1,50,000, whichever is less"]
["Penalty for failure to furnish a report from an accountant as required by section 92E","271BA","Rs. 1,00,000"]
["Penalty to be levied if a person received an amount of Rs. 3 lakh or more otherwise than by an account payee cheque or bank draft or use of electronic clearing system","271DA","Amount of such receipt"]
["Penalty for failure to furnish return as required by section 139(1) or by its proviso before the end of the relevant assessment year","271F","Rs. 5,000 Note: No penalty shall be levied from the assessment year 2018-19"]
["Penalty for failure to furnish statement of financial transactions or reportable account as required under section 285BA(1)","271FA","Rs. 500 per day of Default"]
["Penalty for failure to furnish statement of financial transactions or reportable account within the period specified in notice issued under Section 285BA(5)","271FA","Rs. 1,000 per day of default"]
["Penalty to be levied if Investment Fund failed to furnish a statement or information or document as required under Section 9A(5)","271FAB","Rs. 5,00,000"]
["If shares of a foreign company derives its value substantially from assets located in India, and such company holds such assets in India through an Indian concern, then, such Indian concern shall furnish the prescribed information to the tax authority in accordance with Section 285A. In case of failure, penalty shall be levied.","271GA","a) 2% of value of transaction, ; b) Rs. 5,00,000 in any other case"]
["Failure to furnish report in respect of international group as referred to in section 286(2)","271GB(1)","Rs. 5,000 per day (If period of failure is up to 30 days),Rs. 15,000 per day (if period of failure continues beyond 30 days)"]
["If any reporting entity referred to in Section 286 fails to produce the information and documents within the prescribed period","271GB(2)","Rs. 5,000 for every day during which the failure continues."]
["If failure [as referred to in aforesaid cases] continues after order has been served directing entity to pay the penalty","271GB(3)","Rs. 50,000 for every day for which such failure continues beginning from the date of serving such order."]
["If reporting entity provides inaccurate information in the report furnished under Section 286(2)","271GB(4)","Rs. 5,00,000"]
["Penalty for failure to deliver/cause to be delivered a statement within the time prescribed in section 200(3) or the proviso to section 206C(3), or furnishes incorrect information in the statement","271H","Rs. 10,000 but may extend to Rs.1,00,000"]
["Penalty shall be levied if a person fails to furnish or furnishes inaccurate information in Form 15CA & 15CB as required under Section 195(6).","271-I","Rs. 1,00,000"]
["Penalty shall be levied if an accountant or a merchant banker or a registered valuer has furnished incorrect information in any report or certificate.","271J","Rs. 10,000 for each incorrect report or certificate"]
["Penalty for refusal or failure to : a) answer questions,b) sign statement,c) attend to give evidence or produce books of account, etc., incompliance with summons undersection 131(1),d) comply with notice u/s 142(1)/143(2) or failure to comply with direction issued u/s 142(2A)","272A(1)","Rs. 10,000 for each failure/default"]
["Penalty for failure to: a) furnish requisite information in respect of securities as required under section 94(6);","272A(2)","Rs. 10,000 for each failure/default"]
["Penalty for failure to: b) give notice of discontinuance of business or profession as required under section 176(3);","272A(2)","Rs. 10,000 for each failure/default"]
["Penalty for failure to: c) furnish in due time returns, statements or certificates, deliver declaration, allow inspection, etc., under sections 133, 134, 139(4A),139(4C), 192(2C), 197A, 200(2A), 203, 206,206C, 206C(3A),206C(1A) and 285B;","272A(2)","Rs. 10,000 for each failure/default"]
["Penalty for failure to: d) deduct and pay tax under section226(2)","272A(2)","Rs. 10,000 for each failure/default"]
["Penalty for failure to: e) file a copy of the prescribed statement within the time specified in section 200(3) or the proviso to section 206C(3) (up to 1-7-2012)","272A(2)","Rs. 10,000 for each failure/default"]
["Penalty for failure to: f) file the prescribed statement within the time specified in section206A(1)","272A(2)","Rs. 10,000 for each failure/default"]
["Penalty for failure to comply with section 133B","272AA(1)","Not exceeding Rs. 1,000"]
["Penalty for failure to comply with provisions of section 139A/139A(5)(c)/(5A)/(5C)","272B","Rs. 10,000"]
["Penalty for failure to comply with section 203A","272BB(1)","Rs. 10,000 for each failure/default"]
["Penalty for quoting false tax deduction account number/tax collection account number/tax deduction and collection account number in challans/certificates/statements/documents referred to in section 203A(2)","272BB(1A)","Rs. 10,000"]
["Income-tax officer can impose penalty only with the prior approval of Joint Commissioner",274,"If amount of penalty exceeds Rs. 10,000"]
["Assistant Commissioner or Deputy Commissioner can impose penalty only with the prior approval of Joint Commissioner",274,"If amount of penalty exceeds Rs. 20,000"]
["Commissioner or Principal Commissioner can reduce or waive penalty only with the previous approval of Principal Chief Commissioner or Chief Commissioner or Principal Director-General or Director-General","273A","If amount of penalty exceeds Rs. 1,00,000"]
["Prosecution"]
["Prosecution of 6 months to 7 years with fine for willful attempt to evade tax, penalty or interest or under reporting of income","276C(1)","If tax sought to be evaded exceeds Rs. 25 Lakhs"]
["Prosecution of 6 months to 7 years with fine for willful failure to furnish return of income under section 139(1) or in response to notice under section 142(1)(i) or section 148 or section 153A","276CC","If tax sought to be evaded exceeds Rs. 25 Lakhs"]
["Prosecution of 6 months to 7 years with fine for furnishing false statement in verification or delivery of false account, etc.",277,"If tax sought to be evaded exceeds Rs. 25 Lakhs"]
["Prosecution of 6 months to 7 years with fine for abetment of false return, account, statement or declaration relating to any income chargeable to tax",278,"If tax sought to be evaded exceeds Rs. 25 Lakhs"]
["Fees"]
["Fees for failure to furnish return of income within the time prescribed under section 139(1)","234F","1)  Rs. 5000 if return is furnished on or before 31st December of assessment year"]
[null,null,"2)  Rs. 10,000 in any other case"]
[null,null,"Note: if total income of the person does not exceeds Rs. 5 lakh then fee payable shall be Rs. 1000"]
["Fees for filing of appeal before CIT(A)",249,"a) Rs.250 if total income as computed by AO is up to Rs. 1 lakh"]
[null,null,"b) Rs. 500 if total income as computed by AO is more than Rs. 1 lakh but up to Rs. 2 lakhs"]
[null,null,"c) Rs.1,000 if total income as computed by AO is more than Rs. 2 lakhs"]
[null,null,"d) Rs.250 in any other case"]
["Fees for filing of appeal before CIT(A)",253,"a) Rs.500 if total income as computed by AO is up to Rs. 1 lakh"]
[null,null,"b) Rs.1,500 if total income as computed by AO is more than Rs. 1 lakh but up to Rs. 2 lakhs"]
[null,null,"c) 1% of assessed income subject to maximum of Rs. 10,000 if total income as computed by AO is more than Rs. 2 lakhs"]
[null,null,"d) Rs. 500 in any other case"]
["Fees for filing of application before CIT for revision of order under section 264",264,"Rs.500"]
["Fees for filing application for advance ruling","245Q","Rs.10,000 on such fees as may be prescribed, whichever is higher"]
["Fees for filing application before settlement commission","Rule 44C","Rs. 500"]
["PAN"]
["Every person carrying on any business or profession to apply for PAN if total sales, turnover or gross receipts in any previous exceeds the threshold limit","139A","Rs.5,00,000"]
["Certain transaction in which quoting of PAN is mandatory.","Section 139Aread with Rule 114B","a) Sale or purchase of any immovable property valued at Rs. 10 lakhs or more"]
[null,null,"b) A time deposit with a bank/Nidhi company/NBFC exceeding Rs. 50,000 or aggregating to more than Rs. 5,00,000 during a financial year"]
[null,null,"c) A time deposit with Post Office exceeding Rs. 50,000  or aggregating to more than Rs. 5,00,000 during a financial year"]
[null,null,"d) A contract of a value exceeding Rs. 1 lakh for sale or purchase of securities"]
[null,null,"e) Sale or purchase, by any person, of shares of a company not listed in a recognised stock exchange of an amount exceeding Rs. 1,00,000 per transaction."]
[null,null,"f) Payment to hotels and restaurants against their bills for an amount exceeding Rs. 50,000 at any one time"]
[null,null,"g) Payment in cash for purchase of bank draft or pay orders or banker’s cheque for an amount Rs. 50,000 or more during any one day"]
[null,null,"h) Deposit in cash aggregating Rs. 50,000 or more during one day with a bank"]
[null,null,"i) Payment in cash in connection with travel to any foreign country of an amount exceeding Rs. 50,000 at any one time"]
[null,null,"j) Payment in cash for purchase of any foreign currency of an amount exceeding Rs. 50,000 at any one time."]
[null,null,"k) Payment of an amount of Rs. 50,000 or more to a Mutual Fund for purchase of units or to a company for acquiring shares or debentures or bonds issued by it"]
[null,null,"l) Payment of an amount of Rs. 50,000 or more to RBI for acquiring bonds issued by it"]
[null,null,"m) Payment in cash or by way of a bank draft or pay order or banker's cheque of an amount aggregating to more than Rs. 50,000 in a financial year for one or more pre-paid payment instruments issued by RBI to a banking company or a co-operative bank or to any other company or institution."]
[null,null,"n) Payment of an amount of Rs. 50,000 or more in a year as life insurance premium to an insurer"]
[null,null,"o) Payment for sale or purchase of goods or services of any nature (other than those specified above in Point No. (a)to(n)) of an amount exceeding Rs. 2,00,000 per transaction."]
["Others Provisions"]
["Restriction on transfer of immovable property without prior agreement between transferor and transferee to that effect","Rule 48K","If value of property exceeds:"]
[null,null,"1. Rs. 75,00,000 if immovable property is comprised within in area of Greater Bombay"]
[null,null,"2. Rs. 50,00,000 if immovable property is comprised within in area of Union territory of Delhi"]
[null,null,"3. Rs. 25,00,000 if immovable property is comprised within in area of Calcutta Metropolitan Area and Madras Metropolitan Planning Area"]
[null,null,"4. Rs. 25,00,000 if immovable property is comprised within in area of Bangalore Metropolitan Region and the areas declared as Ahmedabad Urban Development Area and the areas comprised in the city of Ahmedabad"]
[null,null,"5. Rs. 25,00,000 if immovable property is comprised within in area of Pune"]
[null,null,"6. Rs. 20,00,000 if immovable property is comprised within in areas other than those mentioned above and notified vide SO 339(E), dated 8th May, 1989; SO 53(E), dated 19th January, 1990 and SO 180(E), dated 14th March, 1991"]
[null,null,"7. Rs. 10,00,000 if the agreement for transfer is entered into, on or before the 31-07-1995"]
["No restriction on transfer of immovable property without prior agreement between transferor and transferee to that effect","269UC","If value of property does not exceed Rs. 5,00,000"]
["Transfer of any asset except stock-in-trade, without obtaining the permission of assessing officer, in favour of any other person during the pendency of any proceeding under the act of which notice is served on the assessee to be considered as void",281,"If amount of tax or other sum payable or likely to be payable exceeds Rs. 5,000 or value of asset transferred exceeds 10,000"]
["Submission of statements by producers of cinematograph films within thirty days from the end of financial year or within thirty days from the date of the completion of the production of the film, whichever is earlier","285B","Reporting of all payments made by him or due from him to each such persons as is engaged by him in such production which exceeds Rs. 50,000"]
["No statement is required to be furnished to the registrar in respect of transfer of immovable property","269P","If apparent consideration for such property doesn’t exceedRs.50,000"]
["Limit on accepting loan or deposit or any specified sum otherwise than by account payee cheque or account payee bank draft or electronic clearing system (Subject to certain conditions)","269SS","Rs. 20,000 in aggregate"]
["Limit on repayment of loan or deposit or any specified advance received by it, otherwise than by account payee cheque or account payee bank draft or electronic clearing system (Subject to certain conditions)","269T","Rs. 20,000 in aggregate"]
["Rebate to resident individual whose total income does not exceed Rs. 5,00,000","87A","Tax payable subject to maximum of Rs. 5,000"]
["Income of minor child clubbed under Section 64(1A) with parent’s income.","10(32)","Rs. 1,500 per child or Income of Minor, whichever is lower"]
[]
[]
["Form No","Content of Form","Form No","Content of Form"]
["Form 3CEF","Annual Compliance Report on Advance Pricing Agreement","Form 10","Statement to be furnished to the Assessing Officer/prescribed authority under sub-section (2) of section 11 of the Income-tax Act, 1961"]
["FORM NO.61A (FOR FINANCIAL YEAR 2014-15)","Annual information return or statement of financial transaction under section 285BA of the Income-tax Act, 1961","Form 10A","Application for registration of charitable or religious trust or institution under clause (aa) of sub-section (1) of section 12A of the Income-tax Act, 1961"]
["Form 24","Annual return of “Salaries” under section 206 of the Income-tax Act, 1961 for the year ending 31st March,_______","Form 10AA","Details of accounts under section 80G(5C)(v) of the Income-tax Act, 1961, for providing relief to the victims of earthquake in Gujarat"]
["Form 27E","Annual return of collection of tax under section 206C of I.T. Act, 1961 in respect of collections for the period ending……..","Form 10B","Audit report under section 12A(b) of the Income-tax Act, 1961, in the case of charitable or religious trusts or institutions"]
["Form 26","Annual Return of deduction of tax under section 206 of Income-tax Act, 1961 in respect of all payments other than “Salaries” for the year ending 31st March,______","Form 10BA","Declaration to be filed by the assessee claiming deduction under section 80GG"]
["Form 49C","Annual Statement under section 285 of the Income-tax Act, 1961","Form 10BB","Audit report under section 10(23C) of the Income-tax Act, 1961, in the case of any fund or trust or institution or any university or other educational institution or any hospital or other medical institution referred to in sub-clause (iv) or sub-clause (v"]
["Form 26AS","Annual Tax Statement under section 203AA","Form 10BC","Audit report under (sub-rule (12) of rule 17CA) of the Income-tax Rules, 1962, in the case of an electoral trust"]
["Form 44","Appeal against refusal to approve or withdrawal of approval from a gratuity fund","Form 10C","Audit report under section 80HH of the Income-tax Act, 1961"]
["Form 43","Appeal against refusal to approve or withdrawal of approval from a superannuation fund","Form 10CC","Audit report under section 80HHA of the Income-tax Act, 1961"]
["Form 42","Appeal against refusal to recognise or withdrawal of recognition from a provident fund","Form 10CCA","Audit report under section 80HHB of the Income-tax Act, 1961"]
["Form 35","Appeal to the Commissioner of Income-tax (Appeals)","Form 10CCAA","Audit report under section 80HHBA of the Income-tax Act, 1961"]
["Form 15C","Application by a banking company for a certificate under section 195(3) of the Income-tax Act, 1961, for receipt of interest and other sums without deduction of tax","Form 10CCAB","Certificate to be issued by Export House/Trading House to the supporting manufacturer for purposes of clause (b) of sub-section (4A) of section 80HHC"]
["Form 13","Application by a person for a certificate under section 197 and/or 206C(9) of the Income-tax Act, 1961, for no deduction/collection of tax or deduction/collection of tax at a lower rate","Form 10CCABA","Certificate to be issued by an undertaking in the Special Economic Zone to the manufacturer undertaking referred to in sub-section (4C) of section 80HHC, for purposes of proviso to sub-section (4) of section 80HHC"]
["Form 15D","Application by a person other than a banking company for a certificate under section 195(3) of the Income-tax Act, 1961, for receipt of sums other than interest and dividends without deduction of tax","Form 10CCAC","Report under section 80HHC(4)/80HHC(4A) of the Income-tax Act, 1961"]
["Form 34A","Application for a certificate under section 230A(1) of the Income-tax Act, 1961","Form 10CCAD","Report under section 80HHD of the Income-tax Act, 1961"]
["Form 31","Application for a certificate under the first proviso to sub-section (1A) of section 230 of the Income-tax Act, 1961","Form 10CCAE","Certificate from a person making payment to an assessee,engaged in the business of a hotel/tour operator/travel agent,out of Indian currency obtained by conversion of foreign exchange received from/on behalf of a foreign tourist/group of tourist"]
["Form 3CEC","Application for a pre-filing meeting","Form 10CCAF","Report under section 80HHE(4)/80HHE(4A) of the Income-tax Act, 1961"]
["Form 49A","Application for Allotment of Permanent Account Number [In the case of Indian Citizens/Indian Companies/Entities Incorporated in India/Unincorporated Entities Formed in India]","Form 10CCAG","Certificate to be issued by exporting company to the supporting software developer for the purposes of clause (ii) of sub-section (4A) of section 80HHE"]
["Form 49AA","Application for allotment of Permanent Account Number [Individuals not being a citizen of India/Entities Incorporated Outside India/Unincorporated Entities Formed Outside India]","Form 10CCAH","Certificate under clause (ia) of sub-section (3) of section 80HHB of the Income-tax Act, 1961"]
["Form 3CED","Application for an Advance Pricing Agreement","Form 10CCAI","Report under section 80HHF(4) of the Income-tax Act, 1961"]
["Form 56A","Application for approval of a Venture Capital Fund or a Venture Capital Company","Form 10CCB","Audit report under sections 80-I(7)/80-IA(7)/80-IB"]
["Form 56AA","Application for approval of a Venture Capital Fund or a Venture Capital Company","Form 10CCBA","Audit report under section 80-IB(7A)"]
["Form 55","Application for approval of an association or institution for purposes of exemption under section 10(23), or continuance thereof for the year....","Form 10CCBB","Audit report under section 80-IB(7B)(14)"]
["Form 59","Application for approval of issue of public companies under section 80C(2)(xix) or under section 88(2)(xvi) of the Income-tax Act","Form 10CCBBA","Audit report under section 80-ID(3)(iv)"]
["Form 59A","Application for approval of mutual funds investing in the eligible issue of public companies under section 80C(2)(xx) or under section 88(2)(xvii) of the Income-tax Act","Form 10CCBC","Audit report under section 80-IB(11B)"]
["Form 3CG","Application for approval of scientific research programme under section 35(2AA) of the Income-tax Act, 1961","Form 10CCBD","Report of accountant under section 80-IB(11C)"]
["Form 56E","Application for approval under section 10(23G) of an enterprise wholly engaged in the eligible business","Form 10CCC","Certificate under sub-rule (3) of rule 18BBE of the Income-tax Rules, 1962"]
["Form 10FA","Application for Certificate of residence for the purposes of an agreement under section 90 and 90A of the Income-tax Act, 1961","Form 10CCD","Certificate under sub-section (3) of section 80QQB for Authors of certain books in receipt of Royalty income, etc."]
["Form 9A","Application for exercise of option under clause (2) of the Explanation to sub-section (1) of section 11 of the Income-tax Act, 1961","Form 10CCE","Certificate under sub-section (2) of section 80RRB for Patentees in receipt of royalty income, etc."]
["Form 10IB","Application for exercise of option under sub-section (4) of section 115BA of the Income-tax Act, 1961","Form 10CCF","Report under section 80LA(3) of the Income-tax Act, 1961"]
["Form 65(New)","Application for exercising/renewing option for the tonnage tax scheme under sub-section (1) of section 115VP or sub-section (1) of section 115VR of the Income-tax Act, 1961","Form 10DA","Report under section 80JJAA of the Income-tax Act, 1961"]
["Form 9","Application for grant of approval or continuance thereof to a fund under section 10(23AAA) of the Income-tax Act, 1961","Form 10DB","Form for evidence of payment of securities transaction tax on transations entered in a recognised stock exchange"]
["Form 10G","Application for grant of approval or continuance thereof to institution or fund under section 80G(5)(vi) of the Income-tax Act, 1961","Form 10DC","Form for evidence of payment of securities transaction tax on transations tax on transactions of sale of unit of equity oriented fund to the mutual fund"]
["Form 56","Application for grant of exemption or continuance thereof under section 10(23C)(iv) and (v) for the year","Form 10E","Form for furnishing particulars of income u/s 192(2A) for the year ending 31st March,20..... for claiming relief u/s 89(1) by a Government servant/an employee in a company, co-operative society, local authority, university, institution,association/body"]
["Form 56D","Application for grant of exemption or continuance thereof under section 10(23C)(vi) and (via) for the year . . . . .","Form 10F","Information to be provided under sub-section (5) of section 90 or sub-section (5) of section 90A of the Income-tax Act, 1961"]
["Form 46","Application for information under clause (b) of sub-section (1) of section 138 of the Income-tax Act, 1961","Form 10FA","Application for Certificate of residence for the purposes of an agreement under section 90 and 90A of the Income-tax Act, 1961"]
["Form 3CS","Application for notification of a semiconductor wafer fabrication manufacturing unit as specified business under section 35AD","Form 10FB","Certificate of residence for the purposes of section 90 and 90A"]
["Form 5B","Application for notification of a zero coupon bond under clause (48) of section 2 of the IT Act, 1961","Form 10FC","Authorisation for claiming deduction in respect of any payment made to any financial institution located in a notified jurisdictional area"]
["Form 3CN","Application for notification of affordable housing project as specified business under section 35AD","Form 10G","Application for grant of approval or continuance thereof to institution or fund under section 80G(5)(vi) of the Income-tax Act, 1961"]
["Form 3CEFA","Application for Opting for Safe Harbour","Form 10H","Certificate of foreign inward remittance"]
["Form No. 3CEFB","Application for Opting for Safe Harbour in respect of Specified Domestic Transactions","Form 10HA","Form of certificate under second proviso to section 80-O of the Income-tax Act, 1961"]
["Form 40C","Application for recognition of a recognisied provident fund","Form 10IA","Certificate of the medical authority for certifying ‘person with disability’, ‘severe disability’, ‘autism’, ‘cerebral palsy’ and ‘multiple disability’ for purposes of section 80DD and section 80U"]
["Form 11A","Application for registration of a firm for the purposes of the Income - tax Act, 1961","Form 10IB","Application for exercise of option under sub-section (4) of section 115BA of the Income-tax Act, 1961"]
["Form 11","Application for registration of a firm for the purposes of the Income-tax Act,1961","Form 11","Application for registration of a firm for the purposes of the Income-tax Act,1961"]
["Form 10A","Application for registration of charitable or religious trust or institution under clause (aa) of sub-section (1) of section 12A of the Income-tax Act, 1961","Form 11A","Application for registration of a firm for the purposes of the Income - tax Act, 1961"]
["Form 3CEDA","Application for rollback of an Advance Pricing Agreement","Form 12","Declaratiion under section 184(7) of the Income-tax Act,1961 for continuation of registration"]
["Form 30B","Application for Settlement Commission","Form 12A","Communication under clause (b) of Explanation below section 185(1) of the Income -tax Act, 1961, regarding partner who is a benamidar"]
["Form 3CEE","Application for withdrawal of APA request","Form 12B","Form for furnishing details of income u/s 192(2) for the year ending 31st March,...."]
["Form 3CF-I","Application Form for approval under clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961 in the case of a Scientific Research Association","Form 12BA","Statement showing particulars of perquisites, other fringe benefits or amenities and profits in lieu of salary with value thereof"]
["Form 3CF-II","Application Form for approval under clause (ii) or clause (iii) of sub-section (1) of section 35 of the Income-tax Act, 1961 in the case of a University, College or other Institution","Form 12BB","Statement showing particulars of claims by an employee for deduction of tax under section 192"]
["Form 3CFIII","Application form for approval under clause (iia) of sub-section (1) of section 35 of the Income-tax Act, 1961 in","Form 13","Application by a person for a certificate under section 197 and/or 206C(9) of the Income-tax Act, 1961, for no deduction/collection of tax or deduction/collection of tax at a lower rate"]
["Form 3CO","Application form for approval under sub-section (1) of section 35CCC of the Income-tax Act, 1961","Form 15C","Application by a banking company for a certificate under section 195(3) of the Income-tax Act, 1961, for receipt of interest and other sums without deduction of tax"]
["Form 3CQ","Application form for approval under sub-section (1) of section 35CCD of the Income-tax Act, 1961","Form 15CA","Information to be furnished for payments to a non-resident not being a company, or to a foreign company"]
["Form 3CK","Application form for entering into an agreement with the Department of Scientific and Industrial Research for co-operation in in-house Research and Development facility and for audit of the accounts maintained for that facility","Form 15CB","Certificate of an accountant"]
["Form 54","Application under section 281A(2) for obtaining a certified copy of notice under section 281A(1)/281A(1A)/281A(1B), of the Income-tax Act, 1961","Form 15CC","Quarterly statement to be furnished by an authorised dealer in respect of remittances made for the quarter of ………….. of ……… . (Financial Year)"]
["Form 10BC","Audit report under (sub-rule (12) of rule 17CA) of the Income-tax Rules, 1962, in the case of an electoral trust","Form 15D","Application by a person other than a banking company for a certificate under section 195(3) of the Income-tax Act, 1961, for receipt of sums other than interest and dividends without deduction of tax"]
["Form 66","Audit Report under clause (ii) of section 115VW of the Income-tax Act, 1961","Form 15G","Declaration under section 197A(1) and section 197A(1A) to be made by an individual or a person (not being a company or firm) claiming certain incomes without deduction of tax"]
["Form 10BB","Audit report under section 10(23C) of the Income-tax Act, 1961, in the case of any fund or trust or institution or any university or other educational institution or any hospital or other medical institution referred to in sub-clause (iv) or sub-clause (v","Form 15H","Declaration under section 197A(1C) to be made by an individual who is of the age of sixty years or more claiming certain incomes without deduction of tax"]
["Form 10B","Audit report under section 12A(b) of the Income-tax Act, 1961, in the case of charitable or religious trusts or institutions","Form 15I","Declaration for non-deduction of tax at source to be furnished to contractor under the second proviso to clause (i) of sub-section (3) of section 194C by sub-contractor not owning more than two heavy goods carriages/trucks during the Financial Year"]
["Form 6B","Audit report under section 142(2A) of the Income-tax Act, 1961","Form 15J","Particulars to be furnished by the Contractor under the third proviso to clause (i) of sub-section (3) of section 194C for the Financial Year…..(Assessment Year)"]
["Form 3AAA","Audit Report under section 32AB(5)","Form 16","Certificate under section 203 of the Inc ome-tax Act, 1961 for tax deducted at source on salary"]
["Form 3AC","Audit report under section 33AB(2)","Form 16A","Certificate under section 203 of the Income-tax Act, 1961 for tax deducted at source"]
["Form 3AD","Audit Report under section 33ABA(2)","Form 16AA","Certificate for tax deducted at source from income chargeable under the head “Salaries” – cum – Return of income"]
["Form 3AE","Audit report under section 35D(4)/35E(6) of the Income- tax Act, 1961","Form 16B","Certificate under section 203 of the Income-tax Act, 1961 for tax deducted at source"]
["Form 3CB","Audit report under section 44AB of the Income -tax Act 1961, in the case of a person referred to in clause (b) of sub - rule (1) of rule 6G","Form 22","Statement of tax deducted at source from contributions repaid to employees in the case of an approved superannuation fund"]
["Form 3CA","Audit report under section 44AB of the Income -tax Act, 1961, in a case where the accounts of the business or profession of a person have been audited under any other law","Form 24","Annual return of “Salaries” under section 206 of the Income-tax Act, 1961 for the year ending 31st March,_______"]
["Form 10C","Audit report under section 80HH of the Income-tax Act, 1961","Form 24G","TDS/TCS Book Adjustment Statement"]
["Form 10CC","Audit report under section 80HHA of the Income-tax Act, 1961","Form 24Q","Quarterly statement of deduction of tax under sub-section (3) of section 200 of the Income-tax Act, 1961 in respect of salary for the quarter ended June/September/December/March……"]
["Form 10CCA","Audit report under section 80HHB of the Income-tax Act, 1961","Form 26","Annual Return of deduction of tax under section 206 of Income-tax Act, 1961 in respect of all payments other than “Salaries” for the year ending 31st March,______"]
["Form 10CCAA","Audit report under section 80HHBA of the Income-tax Act, 1961","Form 26A","Form for furnishing accountant certificate under the first proviso to sub-section (1) of section 201 of the Income-tax Act, 1961"]
["Form 10CCBC","Audit report under section 80-IB(11B)","Form 26AS","Annual Tax Statement under section 203AA"]
["Form 10CCBA","Audit report under section 80-IB(7A)","Form 26B","Form to be filed by the deductor, if he claims refund of sum paid under Chapter XVII-B of the Income-tax Act, 1961"]
["Form 10CCBB","Audit report under section 80-IB(7B)(14)","Form 26Q","Quarterly statement of deduction of tax under sub-section (3) of section 200 of the Income-tax Act, 1961 in respect of payments other than Salary for the quarter ended June/September/December/March…………"]
["Form 10CCBBA","Audit report under section 80-ID(3)(iv)","Form 26QA","Quarterly return for the quarter ended June/September/December/March (tick whichever applicable) of the Financial Year in respect of payment of interest to residents without deduction of tax under section 206A"]
["Form 10CCB","Audit report under sections 80-I(7)/80-IA(7)/80-IB","Form 26QAA","Quarterly return under section 206A for the quarter ended June/Sep./Dec./March"]
["Form 3CE","Audit Report under sub-section (2) of section 44DA of the Income-tax Act, 1961","Form 26QB","Challan –cum – statement of deduction of tax under section 194-IA"]
["Form 10FC","Authorisation for claiming deduction in respect of any payment made to any financial institution located in a notified jurisdictional area","Form 27A","Form for furnishing information with the statement of deduction/collection of tax at source filed on computer media for the period (From………….to………..(dd/mm/yyyy)"]
["Form 5","Certficate of Planting /replanting Tea bushes","Form 27B","Form for furnishing information with the statement of collection of tax at source filed on computer media for the period ending………...(dd/mm/yyyy)"]
["Form 16AA","Certificate for tax deducted at source from income chargeable under the head “Salaries” – cum – Return of income","Form 27BA","Form for furnishing accountant certificate under first proviso to sub-section (6A) of section 206C of the Income-tax Act, 1961"]
["Form 10CCAE","Certificate from a person making payment to an assessee,engaged in the business of a hotel/tour operator/travel agent,out of Indian currency obtained by conversion of foreign exchange received from/on behalf of a foreign tourist/group of tourist","Form 27C","Declaration under sub-section (1A) of section 206C of the Income-tax Act, 1961 to be made by a buyer for obtaining goods without collection of tax"]
["Form 62","Certificate from the principal officer of the amalgamated company and duly verfied by an accountant regarding achievement of the prescribed level of production and continuance of such level of prduction in subsequent years","Form 27D","Certificate under section 206C of the Income-tax Act, 1961 for Tax collected at source"]
["Form 15CB","Certificate of an accountant","Form 27E","Annual return of collection of tax under section 206C of I.T. Act, 1961 in respect of collections for the period ending…….."]
["Form 58A","Certificate of expenditure by way of payment in respect of eligible projects or schemes notified under section 35AC","Form 27EQ","Quarterly statement of Tax Collection at Source under section 206C of Income-tax Act, 1961 for the quarter ended June/September/December/March…….."]
["Form 58B","Certificate of expenditure incurred directly by a company in respect of eligible projects or schemes notified under section 35AC","Form 27Q","Quarterly statement of deduction of tax under sub-section (3) of section 200 of I.T. Act, 1961 in respect of payments other than Salary made to non-residents for the quarter ended June/September/December/March"]
["Form 10H","Certificate of foreign inward remittance","Form 28","Notice of demand under section 156 of the Income-tax Act, 1961 for payment of advance tax under sub-section (3) or sub-section (4) of section 210"]
["Form 10FB","Certificate of residence for the purposes of section 90 and 90A","Form 28A","Intimation to the Assessing Officer under section 210(5) regarding the notice of demand under section 156 of the Income-tax Act, 1961 for payment of advance tax under section 210(3)/210(4) of the Act"]
["Form 10IA","Certificate of the medical authority for certifying ‘person with disability’, ‘severe disability’, ‘autism’, ‘cerebral palsy’ and ‘multiple disability’ for purposes of section 80DD and section 80U","Form 29B","Report under Section 115JB of the Income-tax Act, 1961 for computing the book profits of the company"]
["Form 10CCABA","Certificate to be issued by an undertaking in the Special Economic Zone to the manufacturer undertaking referred to in sub-section (4C) of section 80HHC, for purposes of proviso to sub-section (4) of section 80HHC","Form 29C","Report under section 115JC of the Income-tax Act, 1961 for computing adjusted total income and minimum alternate tax of the limited liability partnership"]
["Form 10CCAB","Certificate to be issued by Export House/Trading House to the supporting manufacturer for purposes of clause (b) of sub-section (4A) of section 80HHC","Form 2B","Return of income for block assessment"]
["Form 10CCAG","Certificate to be issued by exporting company to the supporting software developer for the purposes of clause (ii) of sub-section (4A) of section 80HHE","Form 2C","Return of income for persons"]
["Form 10CCAH","Certificate under clause (ia) of sub-section (3) of section 80HHB of the Income-tax Act, 1961","Form 2E","NAYA SARAL - Income-tax return form for resident individual/Hindu undivided family not having income from business or profession or capital gains or agricultural income"]
["Form 16","Certificate under section 203 of the Inc ome-tax Act, 1961 for tax deducted at source on salary","Form 30","Claim for refund of tax"]
["Form 16A","Certificate under section 203 of the Income-tax Act, 1961 for tax deducted at source","Form 30A","Form of undertaking to be furnished under sub-section (1) of section 230 of the Income-tax Act, 1961"]
["Form 16B","Certificate under section 203 of the Income-tax Act, 1961 for tax deducted at source","Form 30B","Application for Settlement Commission"]
["Form 27D","Certificate under section 206C of the Income-tax Act, 1961 for Tax collected at source","Form 30C","Form for furnishing the details under section 230(1A) of the Income-tax Act, 1961"]
["Form 57","Certificate under section 222 or 223 of the Income-tax Act, 1961","Form 31","Application for a certificate under the first proviso to sub-section (1A) of section 230 of the Income-tax Act, 1961"]
["Form 10CCC","Certificate under sub-rule (3) of rule 18BBE of the Income-tax Rules, 1962","Form 33","Clearance certificate under the first proviso to sub-section (1A) of section 230 of the Income-tax Act, 1961"]
["Form 10CCE","Certificate under sub-section (2) of section 80RRB for Patentees in receipt of royalty income, etc.","Form 34A","Application for a certificate under section 230A(1) of the Income-tax Act, 1961"]
["Form 10CCD","Certificate under sub-section (3) of section 80QQB for Authors of certain books in receipt of Royalty income, etc.","Form 34B","Form of application for settlement of cases under section 245C(1) of the Income-tax Act, 1961"]
["Form 26QB","Challan –cum – statement of deduction of tax under section 194-IA","Form 34BA","Intimation to the Assessing Officer of having made an application to the Settlement Commission"]
["Form 30","Claim for refund of tax","Form 34C","Form of application for obtaining an advance ruling under section 245Q(1) of the Income-tax Act, 1961"]
["Form 33","Clearance certificate under the first proviso to sub-section (1A) of section 230 of the Income-tax Act, 1961","Form 34D","Form of application by a resident applicant seeking advance ruling under section 245Q(1) of the Income-tax Act, 1961 in relation to a transaction undertaken or proposed to be undertaken by him with a non-resident"]
["Form 12A","Communication under clause (b) of Explanation below section 185(1) of the Income -tax Act, 1961, regarding partner who is a benamidar","Form 34DA","Form of application by a resident applicant referred to in section 245N(b)(iia) seeking advance ruling under section 245Q(1) of the Income-tax Act, 1961 in relation to a transaction undertaken or proposed to be undertaken by him"]
["Form 56B","Condensed financial information income statement","Form 34E","Form of application by a person falling within such class or category of persons as notified by Central Government in exercise of powers conferred for obtaining and advance ruling u/s 245Q(1) of the Income-tax Act, 1961"]
["Form 56BA","Condensed financial information Income statement","Form 34EA","Form of application for obtaining an advance ruling under section 245Q(1) of the Income-tax Act, 1961"]
["Form 12","Declaratiion under section 184(7) of the Income-tax Act,1961 for continuation of registration","Form 34F","Form of application for giving effect to the terms of any agreement under clause (h) of sub-section (2) of section 295 of the Income-tax Act, 1961"]
["Form 15I","Declaration for non-deduction of tax at source to be furnished to contractor under the second proviso to clause (i) of sub-section (3) of section 194C by sub-contractor not owning more than two heavy goods carriages/trucks during the Financial Year","Form 35","Appeal to the Commissioner of Income-tax (Appeals)"]
["Form 10BA","Declaration to be filed by the assessee claiming deduction under section 80GG","Form 36","Form of appeal to the Appellate Tribunal"]
["Form 15G","Declaration under section 197A(1) and section 197A(1A) to be made by an individual or a person (not being a company or firm) claiming certain incomes without deduction of tax","Form 36A","Form of memorandum of cross-objections to the Appellate Tribunal"]
["Form 15H","Declaration under section 197A(1C) to be made by an individual who is of the age of sixty years or more claiming certain incomes without deduction of tax","Form 37","Reference application under section 256(1) of the Income- tax Act, 1961"]
["Form 27C","Declaration under sub-section (1A) of section 206C of the Income-tax Act, 1961 to be made by a buyer for obtaining goods without collection of tax","Form 37EE","Statement to be registered with the comptetent authority under section 269AB(2) of the Income-tax Act, 1961"]
["Form 10AA","Details of accounts under section 80G(5C)(v) of the Income-tax Act, 1961, for providing relief to the victims of earthquake in Gujarat","Form 37F","Form of appeal to the Appellate Tribunal against order of competent authority"]
["Form 60","Form for declaration to be filed by an individual or a person (not being a company or firm) who does not have a permanent account number and who enters into any transaction specified in rule 114B","Form 37G","Statement to be furnished to the registering officer under section 269P(1) of the Income-tax Act, 1961 along with the instrument of transfer"]
["Form 10DB","Form for evidence of payment of securities transaction tax on transations entered in a recognised stock exchange","Form 37H","Fortnightly return under section 269P(2)(b) of the the Income-tax Act, 1961, in respect of the documents registered"]
["Form 10DC","Form for evidence of payment of securities transaction tax on transations tax on transactions of sale of unit of equity oriented fund to the mutual fund","Form 37-I","Statement of agreement for transfer of immovable property to be furnished to the appropriate authority under section 269UC of the Income-tax Act, 1961"]
["Form 27BA","Form for furnishing accountant certificate under first proviso to sub-section (6A) of section 206C of the Income-tax Act, 1961","Form 38","Register of income-tax practitioners maintained by the Chief Commissioner or Commissioner of Income-tax.............."]
["Form 26A","Form for furnishing accountant certificate under the first proviso to sub-section (1) of section 201 of the Income-tax Act, 1961","Form 39","Form of application for registration as authorised income- tax practitioner"]
["Form 12B","Form for furnishing details of income u/s 192(2) for the year ending 31st March,....","Form 3AA","Report under section 32(1)(iia) of the Income-tax Act, 1961"]
["Form 47","Form for furnishing information under clause (b) of sub-section (1) of section 138 of the Income-tax Act, 1961","Form 3AAA","Audit Report under section 32AB(5)"]
["Form 27B","Form for furnishing information with the statement of collection of tax at source filed on computer media for the period ending………...(dd/mm/yyyy)","Form 3AC","Audit report under section 33AB(2)"]
["Form 27A","Form for furnishing information with the statement of deduction/collection of tax at source filed on computer media for the period (From………….to………..(dd/mm/yyyy)","Form 3AD","Audit Report under section 33ABA(2)"]
["Form 10E","Form for furnishing particulars of income u/s 192(2A) for the year ending 31st March,20..... for claiming relief u/s 89(1) by a Government servant/an employee in a company, co-operative society, local authority, university, institution,association/body","Form 3AE","Audit report under section 35D(4)/35E(6) of the Income- tax Act, 1961"]
["Form 30C","Form for furnishing the details under section 230(1A) of the Income-tax Act, 1961","Form 3BA","Report under section 36(1)(xi) of the Income-tax Act,1961"]
["Form 48","Form for intimating non-availability of information under clause (b) of sub-section (1) of section 138 of the Income-tax Act, 1961","Form 3BB","Monthly statement to be furnished by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of ……………"]
["Form 41","Form for maintaining accounts of subscribers to a recognised provident fund","Form 3BC","Monthly statement to be furnished by a recognised association in respect of transactions in which client codes have been modified after registering in the system for the month of ....."]
["Form 3CEG","Form for making the reference to the Commissioner by the Assessing Officer","Form 3C","Form of daily case register"]
["Form 40B","Form for modifying nomination","Form 3CA","Audit report under section 44AB of the Income -tax Act, 1961, in a case where the accounts of the business or profession of a person have been audited under any other law"]
["Form 3CP","Form for notification of agricultural extension project under sub-section (1) of section 35CCC of the Income-tax Act, 1961","Form 3CB","Audit report under section 44AB of the Income -tax Act 1961, in the case of a person referred to in clause (b) of sub - rule (1) of rule 6G"]
["Form 3CR","Form for notification of skill development project under sub-section (1) of section 35CCD of the Income-tax Act, 1961","Form 3CD","Statement of particulars required to be furnished under section 44AB of the Income-tax Act, 1961"]
["Form 3CFA","Form for Opting for taxation of income by way of royalty in respect of Patent","Form 3CE","Audit Report under sub-section (2) of section 44DA of the Income-tax Act, 1961"]
["Form 3CEI","Form for recording the satisfaction by the Commissioner before making a reference to the Approving Panel under sub-section (4) of section 144BA","Form 3CEA","Report of an accountant to be furnished by an assessee under sub-section (3) of section 50B of the Income -tax Act, 1961 relating to computation of capital gains in case of slump sale"]
["Form 3CEH","Form for returning the reference made under section 144BA","Form 3CEAA","Report to be furnished under sub-section (4) of section 92D of the Income-tax Act, 1961"]
["Form 36","Form of appeal to the Appellate Tribunal","Form 3CEAB","Intimation by a designated constituent entity, resident in India, of an international group, for the purposes of sub-section (4) of section 92D of the Income-tax Act, 1961"]
["Form 37F","Form of appeal to the Appellate Tribunal against order of competent authority","Form 3CEAC","Intimation by a constituent entity, resident in India, of an international group, the parent entity of which is not resident in India, for the purposes of sub-section (1) of section 286 of the Income-tax Act, 1961"]
["Form 34E","Form of application by a person falling within such class or category of persons as notified by Central Government in exercise of powers conferred for obtaining and advance ruling u/s 245Q(1) of the Income-tax Act, 1961","Form 3CEAD","Report by a parent entity or an alternate reporting entity or any other constituent entity, resident in India, for the purposes of sub-section (2) or sub-section (4) of section 286 of the Income-tax Act, 1961"]
["Form 34DA","Form of application by a resident applicant referred to in section 245N(b)(iia) seeking advance ruling under section 245Q(1) of the Income-tax Act, 1961 in relation to a transaction undertaken or proposed to be undertaken by him","Form 3CEAE","Intimation on behalf of the international group for the purposes of the proviso to sub-section (4) of section 286 of the Income-tax Act, 1961"]
["Form 34D","Form of application by a resident applicant seeking advance ruling under section 245Q(1) of the Income-tax Act, 1961 in relation to a transaction undertaken or proposed to be undertaken by him with a non-resident","Form 3CEB","Report from an accountant to be furnished under section 92E relating to international transaction(s)"]
["Form 49B","Form of application for allotment of Tax Deduction and Collection Account Number under section 203A of the Income-tax Act, 1961","Form 3CEC","Application for a pre-filing meeting"]
["Form 34F","Form of application for giving effect to the terms of any agreement under clause (h) of sub-section (2) of section 295 of the Income-tax Act, 1961","Form 3CED","Application for an Advance Pricing Agreement"]
["Form 34C","Form of application for obtaining an advance ruling under section 245Q(1) of the Income-tax Act, 1961","Form 3CEDA","Application for rollback of an Advance Pricing Agreement"]
["Form 34EA","Form of application for obtaining an advance ruling under section 245Q(1) of the Income-tax Act, 1961","Form 3CEE","Application for withdrawal of APA request"]
["Form 39","Form of application for registration as authorised income- tax practitioner","Form 3CEF","Annual Compliance Report on Advance Pricing Agreement"]
["Form 34B","Form of application for settlement of cases under section 245C(1) of the Income-tax Act, 1961","Form 3CEFA","Application for Opting for Safe Harbour"]
["Form 68","Form of application under section 270AA(2) of the Income-tax Act, 1961","Form 3CEG","Form for making the reference to the Commissioner by the Assessing Officer"]
["Form 10HA","Form of certificate under second proviso to section 80-O of the Income-tax Act, 1961","Form 3CEH","Form for returning the reference made under section 144BA"]
["Form 3C","Form of daily case register","Form 3CEI","Form for recording the satisfaction by the Commissioner before making a reference to the Approving Panel under sub-section (4) of section 144BA"]
["Form 36A","Form of memorandum of cross-objections to the Appellate Tribunal","Form 3CFA","Form for Opting for taxation of income by way of royalty in respect of Patent"]
["Form 40A","Form of nomination","Form 3CF-I","Application Form for approval under clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961 in the case of a Scientific Research Association"]
["Form 30A","Form of undertaking to be furnished under sub-section (1) of section 230 of the Income-tax Act, 1961","Form 3CF-II","Application Form for approval under clause (ii) or clause (iii) of sub-section (1) of section 35 of the Income-tax Act, 1961 in the case of a University, College or other Institution"]
["Form 26B","Form to be filed by the deductor, if he claims refund of sum paid under Chapter XVII-B of the Income-tax Act, 1961","Form 3CFIII","Application form for approval under clause (iia) of sub-section (1) of section 35 of the Income-tax Act, 1961 in"]
["Form 37H","Fortnightly return under section 269P(2)(b) of the the Income-tax Act, 1961, in respect of the documents registered","Form 3CG","Application for approval of scientific research programme under section 35(2AA) of the Income-tax Act, 1961"]
["Form 3CT","Income attributable to assets located in India under section 9 of the Income-tax Act, 1961","Form 3CH","Order of approval of scientific research programme under section 35(2AA) of the Income-tax Act, 1961"]
["Form 8","Income from the manufacture of tea","Form 3CI","Receipt of payment for carrying out scientific research under section 35(2AA) of the Income-tax Act, 1961"]
["Form 49D","Information and documents to be furnished by an Indian concern under section 285A","Form 3CJ","Report to be submitted by the prescribed authority to the Director General (Income-tax Exemptions) after approval of scientific research programme under section 35(2AA) of the Income-tax Act, 1961"]
["Form 15CA","Information to be furnished for payments to a non-resident not being a company, or to a foreign company","Form 3CK","Application form for entering into an agreement with the Department of Scientific and Industrial Research for co-operation in in-house Research and Development facility and for audit of the accounts maintained for that facility"]
["Form 63AA","Information to be furnished for payments to a non-resident not being a company, or to a foreign company","Form 3CL","Report to be submitted by the prescribed authority to the Director General (Income-tax Exemptions) under section 35(2AB) of the Income-tax Act, 1961"]
["Form 45D","Information to be furnished to the income-tax authority under section 133B of the Income-tax Act, 1961","Form 3CLA","Report from an accountant to be furnished under sub-section (2AB) of section 35 of the Act relating to in-house scientific research and development facility"]
["Form 10F","Information to be provided under sub-section (5) of section 90 or sub-section (5) of section 90A of the Income-tax Act, 1961","Form 3CM","Order of approval of in-house research and development facility under section 35(2AB) of the Income-tax Act, 1961"]
["Form 3CEAC","Intimation by a constituent entity, resident in India, of an international group, the parent entity of which is not resident in India, for the purposes of sub-section (1) of section 286 of the Income-tax Act, 1961","Form 3CN","Application for notification of affordable housing project as specified business under section 35AD"]
["Form 3CEAB","Intimation by a designated constituent entity, resident in India, of an international group, for the purposes of sub-section (4) of section 92D of the Income-tax Act, 1961","Form 3CO","Application form for approval under sub-section (1) of section 35CCC of the Income-tax Act, 1961"]
["Form 3CEAE","Intimation on behalf of the international group for the purposes of the proviso to sub-section (4) of section 286 of the Income-tax Act, 1961","Form 3CP","Form for notification of agricultural extension project under sub-section (1) of section 35CCC of the Income-tax Act, 1961"]
["Form 34BA","Intimation to the Assessing Officer of having made an application to the Settlement Commission","Form 3CQ","Application form for approval under sub-section (1) of section 35CCD of the Income-tax Act, 1961"]
["Form 28A","Intimation to the Assessing Officer under section 210(5) regarding the notice of demand under section 156 of the Income-tax Act, 1961 for payment of advance tax under section 210(3)/210(4) of the Act","Form 3CR","Form for notification of skill development project under sub-section (1) of section 35CCD of the Income-tax Act, 1961"]
["Form 3BC","Monthly statement to be furnished by a recognised association in respect of transactions in which client codes have been modified after registering in the system for the month of .....","Form 3CS","Application for notification of a semiconductor wafer fabrication manufacturing unit as specified business under section 35AD"]
["Form 3BB","Monthly statement to be furnished by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of ……………","Form 3CT","Income attributable to assets located in India under section 9 of the Income-tax Act, 1961"]
["Form 2E","NAYA SARAL - Income-tax return form for resident individual/Hindu undivided family not having income from business or profession or capital gains or agricultural income","Form 4","Notice of commencement of planting/replanting tea bushes"]
["Form 4","Notice of commencement of planting/replanting tea bushes","Form 40","Notice of demand under section 156 of the Income-tax Act, 1961 for payment of advance tax under sub-section (3) or sub-section (4) of section 210"]
["Form 7","Notice of demand under section 156 of the Income-tax Act, 1961","Form 40A","Form of nomination"]
["Form 28","Notice of demand under section 156 of the Income-tax Act, 1961 for payment of advance tax under sub-section (3) or sub-section (4) of section 210","Form 40B","Form for modifying nomination"]
["Form 40","Notice of demand under section 156 of the Income-tax Act, 1961 for payment of advance tax under sub-section (3) or sub-section (4) of section 210","Form 40C","Application for recognition of a recognisied provident fund"]
["Form 3CM","Order of approval of in-house research and development facility under section 35(2AB) of the Income-tax Act, 1961","Form 41","Form for maintaining accounts of subscribers to a recognised provident fund"]
["Form 3CH","Order of approval of scientific research programme under section 35(2AA) of the Income-tax Act, 1961","Form 42","Appeal against refusal to recognise or withdrawal of recognition from a provident fund"]
["Form 15J","Particulars to be furnished by the Contractor under the third proviso to clause (i) of sub-section (3) of section 194C for the Financial Year…..(Assessment Year)","Form 43","Appeal against refusal to approve or withdrawal of approval from a superannuation fund"]
["Form 56FF","Particulars to be furnished under clause (b) of sub-section (1B) of section 10A of the Income-tax Act, 1961","Form 44","Appeal against refusal to approve or withdrawal of approval from a gratuity fund"]
["Form 26QA","Quarterly return for the quarter ended June/September/December/March (tick whichever applicable) of the Financial Year in respect of payment of interest to residents without deduction of tax under section 206A","Form 45","Warrant of authorisation under section 132 of the Income -tax Act, 1961, and rule 112(1) of the Income -tax Rules, 1962"]
["Form 26QAA","Quarterly return under section 206A for the quarter ended June/Sep./Dec./March","Form 45A","Warrant of authorisation under the proviso to sub-section (1) of section 132 of the Income-tax Act, 1961"]
["Form 27Q","Quarterly statement of deduction of tax under sub-section (3) of section 200 of I.T. Act, 1961 in respect of payments other than Salary made to non-residents for the quarter ended June/September/December/March","Form 45B","Warrant of authorisation under sub-section (1A) of section 132 of the Income-tax Act, 1961"]
["Form 26Q","Quarterly statement of deduction of tax under sub-section (3) of section 200 of the Income-tax Act, 1961 in respect of payments other than Salary for the quarter ended June/September/December/March…………","Form 45C","Warrant of authorisation under sub-section (1) of section 132A of the Income-tax Act, 1961"]
["Form 24Q","Quarterly statement of deduction of tax under sub-section (3) of section 200 of the Income-tax Act, 1961 in respect of salary for the quarter ended June/September/December/March……","Form 45D","Information to be furnished to the income-tax authority under section 133B of the Income-tax Act, 1961"]
["Form 27EQ","Quarterly statement of Tax Collection at Source under section 206C of Income-tax Act, 1961 for the quarter ended June/September/December/March……..","Form 46","Application for information under clause (b) of sub-section (1) of section 138 of the Income-tax Act, 1961"]
["Form 15CC","Quarterly statement to be furnished by an authorised dealer in respect of remittances made for the quarter of ………….. of ……… . (Financial Year)","Form 47","Form for furnishing information under clause (b) of sub-section (1) of section 138 of the Income-tax Act, 1961"]
["Form 3CI","Receipt of payment for carrying out scientific research under section 35(2AA) of the Income-tax Act, 1961","Form 48","Form for intimating non-availability of information under clause (b) of sub-section (1) of section 138 of the Income-tax Act, 1961"]
["Form 37","Reference application under section 256(1) of the Income- tax Act, 1961","Form 49","Refusal to supply information under clause (b) of sub-section (1) of section 138 of the Income-tax Act, 1961"]
["Form 49","Refusal to supply information under clause (b) of sub-section (1) of section 138 of the Income-tax Act, 1961","Form 49A","Application for Allotment of Permanent Account Number [In the case of Indian Citizens/Indian Companies/Entities Incorporated in India/Unincorporated Entities Formed in India]"]
["Form 38","Register of income-tax practitioners maintained by the Chief Commissioner or Commissioner of Income-tax..............","Form 49AA","Application for allotment of Permanent Account Number [Individuals not being a citizen of India/Entities Incorporated Outside India/Unincorporated Entities Formed Outside India]"]
["Form 3CEAD","Report by a parent entity or an alternate reporting entity or any other constituent entity, resident in India, for the purposes of sub-section (2) or sub-section (4) of section 286 of the Income-tax Act, 1961","Form 49B","Form of application for allotment of Tax Deduction and Collection Account Number under section 203A of the Income-tax Act, 1961"]
["FORM No. 3CEJ","Report from an accountant to be furnished for purposes of section 9A relating to arm's length price in respect of the remuneration paid by an eligible investment fund to the fund manager","Form 49C","Annual Statement under section 285 of the Income-tax Act, 1961"]
["Form 3CEB","Report from an accountant to be furnished under section 92E relating to international transaction(s)","Form 49D","Information and documents to be furnished by an Indian concern under section 285A"]
["Form 3CLA","Report from an accountant to be furnished under sub-section (2AB) of section 35 of the Act relating to in-house scientific research and development facility","Form 5","Certficate of Planting /replanting Tea bushes"]
["Form 10CCBD","Report of accountant under section 80-IB(11C)","Form 52A","Statement to be furnished to the Assessing Officer under section 285B of the Income-tax Act, 1961, in respect of production of a cinematograph film"]
["Form 3CEA","Report of an accountant to be furnished by an assessee under sub-section (3) of section 50B of the Income -tax Act, 1961 relating to computation of capital gains in case of slump sale","Form 54","Application under section 281A(2) for obtaining a certified copy of notice under section 281A(1)/281A(1A)/281A(1B), of the Income-tax Act, 1961"]
["Form 3CEAA","Report to be furnished under sub-section (4) of section 92D of the Income-tax Act, 1961","Form 55","Application for approval of an association or institution for purposes of exemption under section 10(23), or continuance thereof for the year...."]
["Form 58D","Report to be submitted by a public sector company, local authority or an approved association or institution under clause (ii) of sub-section (5) of section 35AC of the Income-tax Act, 1961 to the National Committee on a notified eligible project or schem","Form 56","Application for grant of exemption or continuance thereof under section 10(23C)(iv) and (v) for the year"]
["Form 3CJ","Report to be submitted by the prescribed authority to the Director General (Income-tax Exemptions) after approval of scientific research programme under section 35(2AA) of the Income-tax Act, 1961","Form 56A","Application for approval of a Venture Capital Fund or a Venture Capital Company"]
["Form 3CL","Report to be submitted by the prescribed authority to the Director General (Income-tax Exemptions) under section 35(2AB) of the Income-tax Act, 1961","Form 56AA","Application for approval of a Venture Capital Fund or a Venture Capital Company"]
["Form 58C","Report to be submitted under clause (ii) of sub-section (4) of section 35AC of the Income-tax Act, 1961 to the National Committee by an approved association or institution","Form 56B","Condensed financial information income statement"]
["Form 56F","Report under section 10A of the Income-tax Act, 1961","Form 56BA","Condensed financial information Income statement"]
["Form 56G","Report under Section 10B of the Income-tax Act, 1961","Form 56C","Statement of assets and liabilities"]
["Form 56H","Report under section 10BA of the Income-tax Act, 1961","Form 56CA","Statement of assets and liabilities"]
["Form 29B","Report under Section 115JB of the Income-tax Act, 1961 for computing the book profits of the company","Form 56D","Application for grant of exemption or continuance thereof under section 10(23C)(vi) and (via) for the year . . . . ."]
["Form 29C","Report under section 115JC of the Income-tax Act, 1961 for computing adjusted total income and minimum alternate tax of the limited liability partnership","Form 56E","Application for approval under section 10(23G) of an enterprise wholly engaged in the eligible business"]
["Form 3AA","Report under section 32(1)(iia) of the Income-tax Act, 1961","Form 56F","Report under section 10A of the Income-tax Act, 1961"]
["Form 3BA","Report under section 36(1)(xi) of the Income-tax Act,1961","Form 56FF","Particulars to be furnished under clause (b) of sub-section (1B) of section 10A of the Income-tax Act, 1961"]
["Form 10CCAC","Report under section 80HHC(4)/80HHC(4A) of the Income-tax Act, 1961","Form 56G","Report under Section 10B of the Income-tax Act, 1961"]
["Form 10CCAD","Report under section 80HHD of the Income-tax Act, 1961","Form 56H","Report under section 10BA of the Income-tax Act, 1961"]
["Form 10CCAF","Report under section 80HHE(4)/80HHE(4A) of the Income-tax Act, 1961","Form 57","Certificate under section 222 or 223 of the Income-tax Act, 1961"]
["Form 10CCAI","Report under section 80HHF(4) of the Income-tax Act, 1961","Form 58A","Certificate of expenditure by way of payment in respect of eligible projects or schemes notified under section 35AC"]
["Form 10DA","Report under section 80JJAA of the Income-tax Act, 1961","Form 58B","Certificate of expenditure incurred directly by a company in respect of eligible projects or schemes notified under section 35AC"]
["Form 10CCF","Report under section 80LA(3) of the Income-tax Act, 1961","Form 58C","Report to be submitted under clause (ii) of sub-section (4) of section 35AC of the Income-tax Act, 1961 to the National Committee by an approved association or institution"]
["Form 2B","Return of income for block assessment","Form 58D","Report to be submitted by a public sector company, local authority or an approved association or institution under clause (ii) of sub-section (5) of section 35AC of the Income-tax Act, 1961 to the National Committee on a notified eligible project or schem"]
["Form 2C","Return of income for persons","Form 59","Application for approval of issue of public companies under section 80C(2)(xix) or under section 88(2)(xvi) of the Income-tax Act"]
["Form 61","Statement containing particulars of declaration received in Form No. 60","Form 59A","Application for approval of mutual funds investing in the eligible issue of public companies under section 80C(2)(xx) or under section 88(2)(xvii) of the Income-tax Act"]
["Form 37-I","Statement of agreement for transfer of immovable property to be furnished to the appropriate authority under section 269UC of the Income-tax Act, 1961","Form 5A","Statement of particulers for purposes of section 33A relating to (a) planting of tea bushes on land not planted at any time with tea bushes or on land which had been previously abandoned; (b) replanting of tea bushes in replacement of tea bushes that have"]
["Form 56C","Statement of assets and liabilities","Form 5B","Application for notification of a zero coupon bond under clause (48) of section 2 of the IT Act, 1961"]
["Form 56CA","Statement of assets and liabilities","Form 60","Form for declaration to be filed by an individual or a person (not being a company or firm) who does not have a permanent account number and who enters into any transaction specified in rule 114B"]
["Form 64A","Statement of income distributed by a business trust to be furnished under section 115UA of the Income-tax Act, 1961","Form 61","Statement containing particulars of declaration received in Form No. 60"]
["Form 64B","Statement of income distributed by a business trust to be provided to the unit holder under section 115UA of the Income-tax Act, 1961","Form 61A","Statement of Specified Financial Transactions under section 285BA(1) of the Income-tax Act, 1961"]
["Form 64F","Statement of income distributed by a securitisation trust to be provided to the investor under section 115TCA of the Income-tax Act, 1961","FORM 61B (APPLICABLE FROM 7-8-2015 TO 31-12-2016)","Statement of Reportable Account under sub-section (1) section 285BA of the Income-Tax Act, 1961"]
["Form 64C","Statement of income distributed by an investment fund to be provided to the unit holder under section 115UB of the Income-tax Act, 1961","Form 62","Certificate from the principal officer of the amalgamated company and duly verfied by an accountant regarding achievement of the prescribed level of production and continuance of such level of prduction in subsequent years"]
["Form 64","Statement of income distributed by Venture Capital Company or a Venture Capital Fund to be furnished under section 115U of the Income-tax Act, 1961","Form 63","Statement to be furnished to the Assessing Officer designated under rule 12B of the Income-tax Rules, 1962, in respect of income distributed by the Unit Trust of India"]
["Form 67","Statement of income from a country or specified territory outside India and Foreign Tax Credit","Form 63A","Statement to be furnished to the Assessing Officer designated under rule 12B of the Income-tax Rules, 1962, in respect of income distributed by a Mutual Fund"]
["Form 64E","Statement of income paid or credited by a securitisation trust to be furnished under section 115TCA of the Income-tax Act, 1961","Form 63AA","Information to be furnished for payments to a non-resident not being a company, or to a foreign company"]
["Form 64D","Statement of income paid or credited by investment fund to be furnished under section 115UB of the Income-tax Act, 1961","Form 64","Statement of income distributed by Venture Capital Company or a Venture Capital Fund to be furnished under section 115U of the Income-tax Act, 1961"]
["Form 3CD","Statement of particulars required to be furnished under section 44AB of the Income-tax Act, 1961","Form 64A","Statement of income distributed by a business trust to be furnished under section 115UA of the Income-tax Act, 1961"]
["Form 5A","Statement of particulers for purposes of section 33A relating to (a) planting of tea bushes on land not planted at any time with tea bushes or on land which had been previously abandoned; (b) replanting of tea bushes in replacement of tea bushes that have","Form 64B","Statement of income distributed by a business trust to be provided to the unit holder under section 115UA of the Income-tax Act, 1961"]
["FORM 61B (APPLICABLE FROM 7-8-2015 TO 31-12-2016)","Statement of Reportable Account under sub-section (1) section 285BA of the Income-Tax Act, 1961","Form 64C","Statement of income distributed by an investment fund to be provided to the unit holder under section 115UB of the Income-tax Act, 1961"]
["Form 61A","Statement of Specified Financial Transactions under section 285BA(1) of the Income-tax Act, 1961","Form 64D","Statement of income paid or credited by investment fund to be furnished under section 115UB of the Income-tax Act, 1961"]
["Form 22","Statement of tax deducted at source from contributions repaid to employees in the case of an approved superannuation fund","Form 64E","Statement of income paid or credited by a securitisation trust to be furnished under section 115TCA of the Income-tax Act, 1961"]
["Form 12BB","Statement showing particulars of claims by an employee for deduction of tax under section 192","Form 64F","Statement of income distributed by a securitisation trust to be provided to the investor under section 115TCA of the Income-tax Act, 1961"]
["Form 12BA","Statement showing particulars of perquisites, other fringe benefits or amenities and profits in lieu of salary with value thereof","Form 65(New)","Application for exercising/renewing option for the tonnage tax scheme under sub-section (1) of section 115VP or sub-section (1) of section 115VR of the Income-tax Act, 1961"]
["Form 63A","Statement to be furnished to the Assessing Officer designated under rule 12B of the Income-tax Rules, 1962, in respect of income distributed by a Mutual Fund","Form 66","Audit Report under clause (ii) of section 115VW of the Income-tax Act, 1961"]
["Form 63","Statement to be furnished to the Assessing Officer designated under rule 12B of the Income-tax Rules, 1962, in respect of income distributed by the Unit Trust of India","Form 67","Statement of income from a country or specified territory outside India and Foreign Tax Credit"]
["Form 52A","Statement to be furnished to the Assessing Officer under section 285B of the Income-tax Act, 1961, in respect of production of a cinematograph film","Form 68","Form of application under section 270AA(2) of the Income-tax Act, 1961"]
["Form 10","Statement to be furnished to the Assessing Officer/prescribed authority under sub-section (2) of section 11 of the Income-tax Act, 1961","Form 6B","Audit report under section 142(2A) of the Income-tax Act, 1961"]
["Form 37G","Statement to be furnished to the registering officer under section 269P(1) of the Income-tax Act, 1961 along with the instrument of transfer","Form 7","Notice of demand under section 156 of the Income-tax Act, 1961"]
["Form 37EE","Statement to be registered with the comptetent authority under section 269AB(2) of the Income-tax Act, 1961","Form 8","Income from the manufacture of tea"]
["Form 24G","TDS/TCS Book Adjustment Statement","Form 9","Application for grant of approval or continuance thereof to a fund under section 10(23AAA) of the Income-tax Act, 1961"]
["Form 45","Warrant of authorisation under section 132 of the Income -tax Act, 1961, and rule 112(1) of the Income -tax Rules, 1962","Form 9A","Application for exercise of option under clause (2) of the Explanation to sub-section (1) of section 11 of the Income-tax Act, 1961"]
["Form 45C","Warrant of authorisation under sub-section (1) of section 132A of the Income-tax Act, 1961","Form No. 3CEFB","Application for Opting for Safe Harbour in respect of Specified Domestic Transactions"]
["Form 45B","Warrant of authorisation under sub-section (1A) of section 132 of the Income-tax Act, 1961","FORM No. 3CEJ","Report from an accountant to be furnished for purposes of section 9A relating to arm's length price in respect of the remuneration paid by an eligible investment fund to the fund manager"]
["Form 45A","Warrant of authorisation under the proviso to sub-section (1) of section 132 of the Income-tax Act, 1961","FORM NO.61A (FOR FINANCIAL YEAR 2014-15)","Annual information return or statement of financial transaction under section 285BA of the Income-tax Act, 1961"]
[{"$f":"'Return from_1819'!$B$7","v":"Form 43"},{"$f":"INDEX($B$816:$B$1056,MATCH($A$1057,Form_No_1819,0))","v":"Appeal against refusal to approve or withdrawal of approval from a superannuation fund"},{"$f":"INDEX(Form_No_1819,MATCH(D1057,Content_of_Form_1819,0))","v":"Form 10"},{"$f":"'Return from_1819'!$B$11","v":"Statement to be furnished to the Assessing Officer/prescribed authority under sub-section (2) of section 11 of the Income-tax Act, 1961"}]
["Return From No","Applied For"]
["Form No.:ITR-1 SAHAJ","For individuals being a resident other than not ordinarily resident having Income from Salaries, one house property, other sources (Interest etc.) and having total income upto Rs.50 lakh"]
["Form No.:ITR-2","For Individuals and HUFs not having income from profits and gains of business or profession"]
["Form No.:ITR-3","For individuals and HUFs having income from profits and gains of business or profession"]
["Form No.:ITR-4-Sugam","For Presumptive Income from Business & Profession"]
["Form No.:ITR-5","For persons other than,- (i) individual, (ii) HUF, (iii) company and (iv) person filing Form ITR-7"]
["Form No.:ITR-6","For Companies other than companies claiming exemption under section 11"]
["Form No.:ITR-7","For persons including companies required to furnish return under sections 139(4A) or 139(4B) or 139(4C) or 139(4D) or 139(4E) or 139(4F)"]
["Form No.:Acknowledgement","Acknowledgement"]
[{"$f":"'Return from_1819'!$B$17","v":"Form No.:ITR-1 SAHAJ"},{"$f":"INDEX($B$1059:$B$1066,MATCH(A1067,Return_form,0))","v":"For individuals being a resident other than not ordinarily resident having Income from Salaries, one house property, other sources (Interest etc.) and having total income upto Rs.50 lakh"}]

{"sheet":"Table for TDS","index":80,"n_rows":272,"n_cols":154,"rows_kept":272,"cut":false,"hidden":true,"merged":[[123,6,123,17],[124,7,124,8],[124,9,124,10],[124,11,124,12],[81,6,81,18],[82,6,84,6],[82,7,83,8],[82,9,82,10],[82,11,82,12],[83,9,83,10],[83,11,83,12],[117,4,118,4],[117,5,118,5],[64,3,64,5],[65,3,65,5],[66,3,66,5],[67,3,67,5],[82,4,84,4],[82,5,84,5],[120,32,120,43],[121,33,121,34],[121,35,121,36],[121,37,121,38],[129,32,129,36],[81,32,81,43],[82,32,84,32],[82,33,83,34],[82,35,82,36],[82,37,82,38],[83,35,83,36],[83,37,83,38],[58,3,58,5],[59,3,59,5],[60,3,60,5],[61,3,61,5],[0,3,0,44],[1,3,1,44],[0,45,0,46],[0,0,2,0],[0,1,0,2],[0,53,0,59],[1,56,1,59],[1,53,3,53],[1,54,3,54],[1,55,3,55],[2,56,2,57],[2,58,2,59],[120,101,120,104],[120,105,120,112],[120,44,120,55],[120,56,120,67],[120,68,120,75],[120,76,120,80],[120,81,120,85],[120,86,120,90],[120,91,120,95],[120,96,120,100],[81,105,81,112],[82,106,83,106],[82,108,82,109],[82,111,82,112],[82,81,84,81],[82,82,84,82],[82,97,83,97],[81,96,81,100],[81,91,81,95],[81,81,81,85],[81,101,81,104],[82,92,83,92],[82,57,83,58],[81,44,81,55],[81,76,81,80],[82,68,84,68],[82,87,83,87],[81,86,81,90],[82,47,82,48],[82,77,84,77],[82,76,84,76],[82,69,84,69],[81,68,81,75],[83,61,83,62],[81,56,81,67],[129,44,129,48],[121,61,121,62],[82,59,82,60],[83,59,83,60],[82,61,82,62],[121,49,121,50],[82,49,82,50],[82,56,84,56],[82,44,84,44],[82,45,83,46],[121,57,121,58],[121,59,121,60],[121,45,121,46],[121,47,121,48],[83,47,83,48],[83,49,83,50],[123,19,123,30],[124,20,124,21],[124,22,124,23],[124,24,124,25],[81,19,81,31],[82,19,84,19],[82,20,83,21],[82,22,82,23],[82,24,82,25],[83,22,83,23],[83,24,83,25]]}
["Nature of Payment Made To Residents","Threshold(Rs.)",null,"Company / Firm / Co-operative Society / Local Authority",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Individual / HUF",null,"If No / Invalid PAN","Non Residents other than company (if income exceeds Rs.1 Crore)","Non Resident companies if income is between Rs.1 Crore and 10 Crore","Non Resident companies if income is greater than Rs.10 Crore","Surcharge on Coperative Society & Firms in case of Non-Residents(if income exceeds Rs. 1 crore)",null,"TCS Rates for F.Y. 2012-13 to 2018-19",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'TDS-A'!B2","v":0}]
[null,null,null,"IT Rate (%)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"IT Rate (%)",null,null,null,null,null,null,null,"Section","Nature of Payment in section 206C","Cut-off Amount","TCS Rates (%)",null,null,null,null,null,null,null,null,"Functionality","Password","Example"]
[null,"1-April-2016 to 31-May-2016)","1-Jun-2016 to 31-Mar-2017","1-April-2016 to 31-May-2016)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1-Jun-2016 to 31-Mar-2017","1-April-2016 to 31-May-2016)","1-Jun-2016 to 31-Mar-2017","IT Rate (%)","Surcharge Rate (%)","Surcharge Rate (%)","Surcharge Rate (%)","Surcharge Rate (%)",null,null,null,null,"1-Jun-2016 to 31-Mar-2017","1-April-2016 to 31-May-2016)","1-Jun-2016 to 31-Mar-2017","IT Rate (%)","Surcharge Rate (%)","Surcharge Rate (%)","Surcharge Rate (%)","Surcharge Rate (%)",null,null,null,null,"F. Y. 2012-13 to 2015-16",null,"F. Y. 2016-17",null,null,null,null,null,null,"Tax Deductors",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2016-17",null,"2015-16",null,"2014-15",null,"2013-14",null,"2012-13",null,"2011-12",null,"2010-11",null,"2009-10",null,"2008-09",null,"MAX","Result code","Result_Section_TDS"]
["192 - Salaries","-","-","NA",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NA","Average rates as applicable","Average rates as applicable",30,"NA","NA","NA","NA",null,null,null,null,"NA","Average rates as applicable","Average rates as applicable",30,"NA","NA","NA","NA",null,null,null,null,"Individual / HUF","Other","Individual / HUF","Other",null,null,null,null,null,"Registration","It should contain a minimum of 8 alphanumeric characters with at least one capital letter.","Password123",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2016-17","192 - Salaries",1,"192 - Salaries",{"$f":"IF($EA$1=$ED$3,INDEX($EC$4:$EC$272,MATCH(ED4,$EB$4:$EB$272,0)),0)","v":0},"192 - Salaries",{"$f":"IF($EA$1=$EF$3,INDEX($EC$4:$EC$272,MATCH(EF4,$EB$4:$EB$272,0)),0)","v":0},"192 - Salaries",{"$f":"IF($EA$1=$EH$3,INDEX($EC$4:$EC$272,MATCH(EH4,$EB$4:$EB$272,0)),0)","v":0},"192 - Salaries",{"$f":"IF($EA$1=$EJ$3,INDEX($EC$4:$EC$272,MATCH(EJ4,$EB$4:$EB$272,0)),0)","v":0},"192 - Salaries",{"$f":"IF($EA$1=$EL$3,INDEX($EC$4:$EC$272,MATCH(EL4,$EB$4:$EB$272,0)),0)","v":0},"192 - Salaries",{"$f":"IF($EA$1=$EN$3,INDEX($EC$4:$EC$272,MATCH(EN4,$EB$4:$EB$272,0)),0)","v":0},"192 - Salaries",{"$f":"IF($EA$1=$EP$3,INDEX($EC$4:$EC$272,MATCH(EP4,$EB$4:$EB$272,0)),0)","v":0},"192 - Salaries",{"$f":"IF($EA$1=$ER$3,INDEX($EC$4:$EC$272,MATCH(ER4,$EB$4:$EB$272,0)),0)","v":0},"192 - Salaries",{"$f":"IF($EA$1=$ET$3,INDEX($EC$4:$EC$272,MATCH(ET4,$EB$4:$EB$272,0)),0)","v":0},{"$f":"MAX(EC4,EE4,EG4,EI4,EK4,EM4,EO4,EQ4,ES4,EU4)","v":1},{"$f":"EV4","v":1},{"$f":"IF(EW4>0,INDEX($EB$4:$EB$272,MATCH(EW4,$EC$4:$EC$272,0)),\"\")","v":"192 - Salaries"}]
["192A - Payment of accumulated balance due ",30000,30000,"NA",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NA",10,10,30,"NA","NA","NA","NA",null,"206C","Scrap","N.A.","NA",10,10,30,"NA","NA","NA","NA",null,"206C","Scrap","N.A.",0.01,0.01,0.01,0.01,null,null,null,null,null,"Consolidated File","TAN_Request Number of request submitted","JDHE12345D_23456",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"192A - Payment of accumulated balance due ",{"$f":"EC4+1","v":2},"192A - Payment of accumulated balance due ",0,"192A - Payment of accumulated balance due",0,"192A - Payment of accumulated balance due",0,"193 - Interest on securities",0,"193 - Interest on securities",0,"193 - Interest on securities",0,"193 - Interest on securities",0,"193 - Interest on securities",0,"193 - Interest on securities",0,2,2,"192A - Payment of accumulated balance due "]
["193 - Interest on securities",10000,10000,10,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10,10,10,20,"NA","NA","NA","NA",null,"206C","Tendu Leaves","N.A.",10,10,10,20,"NA","NA","NA","NA",null,"206C","Tendu Leaves","N.A.",0.05,0.05,0.05,0.05,null,null,null,null,null,"Form 16/ 16A","TAN in capital letters","JDHE12345D",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"193 - Interest on securities",3,"193 - Interest on securities",0,"193 - Interest on securities",0,"193 - Interest on securities",0,"194 - Dividends",0,"194 - Dividends",0,"194 - Dividends",0,"194 - Dividends",0,"194 - Dividends",0,"194 - Dividends",0,3,3,"193 - Interest on securities"]
["194 - Dividends",2500,2500,10,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10,10,10,20,"NA","NA","NA","NA",null,"206C","Timber obtained under a forest lease or other mode","N.A.",10,10,10,20,"NA","NA","NA","NA",null,"206C","Timber obtained under a forest lease or other mode","N.A.",2.5000000000000001E-2,2.5000000000000001E-2,2.5000000000000001E-2,2.5000000000000001E-2,null,null,null,null,null,"Justification Report","JR_TAN_FormType_Quarter_FY","JR_JDHE12345D_24Q_Q3_2010-11",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194 - Dividends",4,"194 - Dividends",0,"194 - Dividends",0,"194 - Dividends",0,"194A - Interest other than interest on securities - Others",0,"194A - Interest other than interest on securities - Others",0,"194A - Other Interest",0,"194A - Other Interest",0,"194A - Other Interest",0,"194A - Other Interest",0,4,4,"194 - Dividends"]
["194A - Interest other than interest on securities - Others","-","-",10,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10,10,10,20,"NA","NA","NA","NA",null,"206C","Any other forest produce not being a timber or tendu leave","N.A.",10,10,10,20,"NA","NA","NA","NA",null,"206C","Any other forest produce not being a timber or tendu leave","N.A.",2.5000000000000001E-2,2.5000000000000001E-2,2.5000000000000001E-2,2.5000000000000001E-2,null,null,null,null,null,"Intimation through email","TAN_Date of filing original statement (in DDMMYYYY format)","DELA_13102013",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194A - Interest other than interest on securities - Others",5,"194A - Interest other than interest on securities - Others",0,"194A - Interest other than interest on securities - Others",0,"194A - Interest other than interest on securities - Others",0,"194A - Banks",0,"194A - Banks",0,"194A - Banks",0,"194A - Banks",0,"194A - Banks",0,"194A - Banks",0,5,5,"194A - Interest other than interest on securities - Others"]
["194A - Banks",10000,10000,10,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10,10,10,20,"NA","NA","NA","NA",null,"206C","Alcoholic Liquor for human consumption","N.A.",10,10,10,20,"NA","NA","NA","NA",null,"206C","Alcoholic Liquor for human consumption","N.A.",0.01,0.01,0.01,0.01,null,null,null,null,null,"Tax Payers",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194A - Banks",6,"194A - Banks",0,"194A - Banks",0,"194A - Banks",0,"194B - Winning from Lotteries",0,"194B - Winning from Lotteries",0,"194B - Winning from Lotteries",0,"194B - Winning from Lotteries",0,"194B - Winning from Lotteries",0,"194B - Winning from Lotteries",0,6,6,"194A - Banks"]
["194B - Winning from Lotteries",10000,10000,30,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,30,30,30,30,15,2,5,12,null,"206C","Parking Lot, toll plaza, mining and quarrying","N.A.",30,30,30,30,15,2,5,12,null,"206C","Parking Lot, toll plaza, mining and quarrying","N.A.",0.02,0.02,0.02,0.02,null,null,null,null,null,"Registration","It should contain a minimum of 8 alpha numeric characters with at least one letter in upper case","Password123",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194B - Winning from Lotteries",7,"194B - Winning from Lotteries",0,"194B - Winning from Lotteries",0,"194B - Winning from Lotteries",0,"194BB - Winnings from Horse Race",0,"194BB - Winnings from Horse Race",0,"194BB - Winnings from Horse Race",0,"194BB - Winnings from Horse Race",0,"194BB - Winnings from Horse Race",0,"194BB - Winnings from Horse Race",0,7,7,"194B - Winning from Lotteries"]
["194BB - Winnings from Horse Race",5000,10000,30,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,30,30,30,30,15,2,5,12,null,"206C","Minerals, being coal or lignite or iron ore (applicable from July 1, 2012)","N.A.",30,30,30,30,15,2,5,12,null,"206C","Minerals, being coal or lignite or iron ore (applicable from July 1, 2012)","N.A.",0.01,0.01,0.01,0.01,null,null,null,null,null,"Form 26 AS","Date of Birth (in DDMMYYYY format)","If your date of birth is 18-03-1967, password will be 18031967",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194BB - Winnings from Horse Race",8,"194BB - Winnings from Horse Race",0,"194BB - Winnings from Horse Race",0,"194BB - Winnings from Horse Race",0,"194 C - Payment to Contractors",0,"194 C - Payment to Contractors",0,"194 C - Payment to Contractors",0,"194 C - Payment to Contractors",0,"194 C - Payment to Contractors",0,"194C - Payment to Contractors",0,8,8,"194BB - Winnings from Horse Race"]
["194 C - Payment to Contractors","-",null,"NA",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NA","NA","NA","NA","NA","NA","NA","NA",null,"206C","Bullion if consideration (excluding any coin / article weighting 10 grams or less) exceedsRs. 2 Lakhs or jewellery if consideration exceeds Rs. 5 Lakhs (and any amount is received in cash) (applicable from July 1, 2012)","N.A.","NA","NA","NA","NA","NA","NA","NA","NA",null,"206C","Bullion if consideration (excluding any coin / article weighting 10 grams or less) exceedsRs. 2 Lakhs or jewellery if consideration exceeds Rs. 5 Lakhs (and any amount is received in cash) (applicable from July 1, 2012)","N.A.",0.01,0.01,0.01,0.01,null,null,null,null,null,"Form 16B","Date of Birth (in DDMMYYYY format)","If your date of birth is 18-03-1967, password will be 18031967",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194 C - Payment to Contractors",9,"194 C - Payment to Contractors",0,"194 C - Payment to Contractors",0,"194 C - Payment to Contractors",0,"- Payment to Contractor - Single Transaction",0,"- Payment to Contractor - Single Transaction",0,"- Payment to Contractor - Single Transaction",0,"- Payment to Contractor - Single Transaction",0,"- Payment to Contractor - Single Transaction",0,"Payment to Contractors - Single Transaction",0,9,9,"194 C - Payment to Contractors"]
["- Payment to Contractor - Single Transaction",30000,100000,2,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,1,20,"NA","NA","NA","NA",null,"206C","TCS on sale in cash of any goods (other than bullion/jewellary)",200000,null,1,1,20,"NA","NA","NA","NA",null,"206C","TCS on sale in cash of any goods (other than bullion/jewellary)",200000,"N.A.","N.A.",0.01,0.01,null,null,null,null,null,{"$f":"'TDS-B'!B4","v":"Consolidated File"},{"$f":"INDEX($BO$4:$BO$8,MATCH($BN$13,Tax_Deductors,0))","v":"TAN_Request Number of request submitted"},{"$f":"INDEX($BP$4:$BP$8,MATCH($BN$13,Tax_Deductors,0))","v":"JDHE12345D_23456"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"- Payment to Contractor - Single Transaction",10,"Payment to Contractor",0,"- Payment to Contractor - Single Transaction",0,"- Payment to Contractor - Single Transaction",0,"- Payment to Contractor - Aggregate During the F.Y.",0,"- Payment to Contractor - Aggregate During the F.Y.",0,"- Payment to Contractor - Aggregate During the F.Y.",0,"- Payment to Contractor - Aggregate During the F.Y.",0,"- Payment to Contractor - Aggregate During the F.Y.",0,"Payment to Contractors - Aggregate during FY",0,10,10,"- Payment to Contractor - Single Transaction"]
["- Payment to Contractor - Aggregate During the F.Y.",100000,"NA","NA",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NA","NA","NA",20,"NA","NA","NA","NA",null,"206C","TCS on providing of any services (other than Ch-XVII-B)",200000,"NA","NA","NA",20,"NA","NA","NA","NA",null,"206C","TCS on providing of any services (other than Ch-XVII-B)",200000,"N.A.","N.A.",0.01,0.01,null,null,null,null,null,{"$f":"'TDS-B'!B6","v":"Form 26 AS"},{"$f":"INDEX($BO$10:$BO$12,MATCH($BN$14,Tax_Payers,0))","v":"Date of Birth (in DDMMYYYY format)"},{"$f":"INDEX($BP$10:$BP$12,MATCH($BN$14,Tax_Payers,0))","v":"If your date of birth is 18-03-1967, password will be 18031967"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"- Payment to Contractor - Aggregate During the F.Y.",11,"- Contract - Transporter who has provided valid PAN",0,"- Payment to Contractor - Aggregate During the F.Y.",0,"- Payment to Contractor - Aggregate During the F.Y.",0,"- Contract - Transporter who has provided valid PAN",0,"- Contract - Transporter who has provided valid PAN",0,"- Contract - Transporter who has provided valid PAN",0,"- Contract - Transporter who has provided valid PAN",0,"- Contract - Transporter who has provided valid PAN",0,"194C - Pay to Adv / Sub Contr",0,11,11,"- Payment to Contractor - Aggregate During the F.Y."]
["194D - Insurance Commission",20000,15000,10,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5,5,20,"NA","NA","NA","NA",null,"206C","TCS on Motor Vehicle",1000000,null,5,5,20,"NA","NA","NA","NA",null,"206C","TCS on Motor Vehicle",1000000,"N.A.","N.A.",0.01,0.01,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194D - Insurance Commission",12,"194D - Insurance Commission",0,"- Contract - Transporter who has provided valid PAN",0,"- Contract - Transporter who has provided valid PAN",0,"194D - Insurance Commission",0,"194D - Insurance Commission",0,"194D - Insurance Commission",0,"194D - Insurance Commission",0,"194 C - Payment to Sub-Contractors",0,"194D - Insurance Commission",0,12,12,"194D - Insurance Commission"]
["194DA Payment in respect of life insurance policy(applicable from 01.10.2014)",100000,100000,2,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,2,1,20,"NA","NA","NA","NA",null,null,"Scrap",{"$f":"INDEX($BD$5:$BD$15,MATCH($BC$16,$BC$5:$BC$15,0))","v":200000},1,2,1,20,"NA","NA","NA","NA",null,null,{"$f":"'TDS-A'!A23","v":"TCS on sale in cash of any goods (other than bullion/jewellary)"},{"$f":"INDEX($BD$5:$BD$15,MATCH($BC$16,$BC$5:$BC$15,0))","v":200000},{"$f":"INDEX($BE$5:$BE$15,MATCH($BC$16,$BC$5:$BC$15,0))","v":"N.A."},{"$f":"INDEX($BF$5:$BF$15,MATCH($BC$16,$BC$5:$BC$15,0))","v":"N.A."},{"$f":"INDEX($BG$5:$BG$15,MATCH($BC$16,$BC$5:$BC$15,0))","v":0.01},{"$f":"INDEX($BH$5:$BH$15,MATCH($BC$16,$BC$5:$BC$15,0))","v":0.01},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194DA Payment in respect of life insurance policy(applicable from 01.10.2014)",13,"194DA Payment in respect of life insurance policy(applicable from 01.10.2014)",0,"194D - Insurance Commission",0,"194D - Insurance Commission",0,"194E - Payment to Non-Resident Sportsmen or Sports Association",0,"194E - Payment to Non-Resident Sportsmen or Sports Association",0,"194E - Payment to Non-Resident Sportsmen or Sports Association",0,"194E - Payment to Non-Resident Sportsmen or Sports Association",0,"- Payment to Sub-Contractor - Single Transaction",0,"Payment to Contractors - Aggregate During FY",0,13,13,"194DA Payment in respect of life insurance policy(applicable from 01.10.2014)"]
["194E - Payment to Non-Resident Sportsmen or Sports Association","NA","NA",20,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,20,null,20,12,2,5,"NA",null,null,null,"Cut-off Amount",null,20,null,20,12,2,5,"NA",null,null,null,"Cut-off Amount","Individual / HUF","Other",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194E - Payment to Non-Resident Sportsmen or Sports Association",14,"194E - Payment to Non-Resident Sportsmen or Sports Association",0,"194DA Payment in respect of life insurance policy(applicable from 01.10.2014)",0,"194DA Payment in respect of life insurance policy(applicable from 01.1.2014)",0,"194EE - Payments out of deposits under NSS",0,"194EE - Payments out of deposits under NSS",0,"194EE - Payments out of deposits under NSS",0,"194EE - Payments out of deposits under NSS",0,"- Payment to Sub-Contractor - Aggregate During the F.Y.",0,"194EE - Payments out of deposits under NSS",0,14,14,"194E - Payment to Non-Resident Sportsmen or Sports Association"]
["194EE - Payments out of deposits under NSS",2500,2500,20,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10,20,10,20,15,2,5,12,null,null,"F.YEAR",{"$f":"AR16","v":200000},10,20,10,20,15,2,5,12,null,null,"F.YEAR",{"$f":"BD16","v":200000},{"$f":"BE16","v":"N.A."},{"$f":"BF16","v":"N.A."},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194EE - Payments out of deposits under NSS",15,"194EE - Payments out of deposits under NSS",0,"194E - Payment to Non-Resident Sportsmen or Sports Association",0,"194E - Payment to Non-Resident Sportsmen or Sports Association",0,"194F - Repurchase Units by MFs",0,"194F - Repurchase Units by MFs",0,"194F - Repurchase Units by MFs",0,"194F - Repurchase Units by MFs",0,"- Sub-Contract - Transporter who has provided valid PAN",0,"194F - Repurchase Units by MFs",0,15,15,"194EE - Payments out of deposits under NSS"]
["194F - Repurchase Units by MFs",0,null,20,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,20,null,20,15,2,5,12,null,null,"2012-13",{"$f":"AR18","v":200000},null,20,null,20,15,2,5,12,null,null,"2012-13",{"$f":"BD18","v":200000},"N.A.","N.A.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194F - Repurchase Units by MFs",16,"194F - Repurchase Units by MFs",0,"194EE - Payments out of deposits under NSS",0,"194EE - Payments out of deposits under NSS",0,"194G - Commission - Lottery",0,"194G - Commission - Lottery",0,"194G - Commission - Lottery",0,"194G - Commission - Lottery",0,"194D - Insurance Commission",0,"194G - Commission - Lottery",0,16,16,"194F - Repurchase Units by MFs"]
["194G - Commission - Lottery",1000,15000,10,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5,10,5,20,15,2,5,12,null,null,"2013-14",200000,5,10,5,20,15,2,5,12,null,null,"2013-14",200000,"N.A.","N.A.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194G - Commission - Lottery",17,"194G - Commission - Lottery",0,"194F - Repurchase Units by MFs",0,"194F - Repurchase Units by MFs",0,"194H - Commission / Brokerage",0,"194H - Commission / Brokerage",0,"194H - Commission / Brokerage",0,"194H - Commission / Brokerage",0,"194E - Payment to Non-Resident Sportsmen or Sports Association",0,"194H - Commission / Brokerage",0,17,17,"194G - Commission - Lottery"]
["194H - Commission / Brokerage",1000,15000,10,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5,10,5,20,"NA","NA","NA","NA",null,null,"2014-15",200000,5,10,5,20,"NA","NA","NA","NA",null,null,"2014-15",200000,"N.A.","N.A.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194H - Commission / Brokerage",18,"194H - Commission / Brokerage",0,"194G - Commission - Lottery",0,"194G - Commission - Lottery",0,"194I - Rent - Land and Building",0,"194I - Rent - Land and Building",0,"194I - Rent - Land and Building",0,"194I - Rent - Land and Building",0,"194EE - Payments out of deposits under NSS",0,"194I - Rent - Land and Building",0,18,18,"194H - Commission / Brokerage"]
["194I - Rent - Land and Building / furniture / fittings",180000,180000,10,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10,10,10,20,"NA","NA","NA","NA",null,null,"2015-16",200000,10,10,10,20,"NA","NA","NA","NA",null,null,"2015-16",200000,"N.A.","N.A.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194I - Rent - Land and Building / furniture / fittings",19,"194I - Rent - Land and Building / furniture / fittings",0,"194H - Commission / Brokerage",0,"194H - Commission / Brokerage",0,"194I - Rent - Plant / Machinery",0,"194I - Rent - Plant / Machinery",0,"194I - Rent - Plant / Machinery",0,"194I - Rent - Plant / Machinery",0,"194F - Repurchase Units by MFs",0,"194I - Rent - Plant / Machinery",0,19,19,"194I - Rent - Land and Building / furniture / fittings"]
["194I - Rent - Plant / Machinery / equipment",180000,180000,2,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,2,2,20,"NA","NA","NA","NA",null,null,"2016-17",200000,2,2,2,20,"NA","NA","NA","NA",null,null,"2016-17",{"$f":"BD22","v":200000},{"$f":"BG16","v":0.01},{"$f":"BH16","v":0.01},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194I - Rent - Plant / Machinery / equipment",20,"194I - Rent - Plant / Machinery / equipment",0,"194I - Rent - Land and Building / furniture / fittings",0,"194I - Rent - Land and Building - furniture - fittings",0,"194IA -Transfer of certain immovable property other than agriculture land(upto 31-5-2013)",0,"194J - Professional Fees",0,"194J - Professional Fees",0,"194J - Professional Fees",0,"194G - Commission - Lottery",0,"194J - Professional Fees",0,20,20,"194I - Rent - Plant / Machinery / equipment"]
["194IA -Transfer of certain immovable property other than agriculture land(w.e.f 1-6-2013)",5000000,5000000,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,1,1,20,"NA","NA","NA","NA",null,null,"2017-18",200000,1,1,1,20,"NA","NA","NA","NA",null,null,"2017-18",{"$f":"BD23","v":200000},{"$f":"BE23","v":0.01},0.01,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194IA -Transfer of certain immovable property other than agriculture land(w.e.f 1-6-2013)",21,"194IA -Transfer of certain immovable property other than agriculture land(w.e.f 1-6-2013)",0,"194I - Rent - Plant / Machinery / equipment",0,"194I - Rent - Plant / Machinery / equipment",0,"194IA -Transfer of certain immovable property other than agriculture land(w.e.f 1-6-2013)",0,"194LA - Immovable Property",0,"194K - Income in respect of units",0,"194K - Income in respect of units",0,"194H - Commission / Brokerage",0,"194K - Income in respect of units",0,21,21,"194IA -Transfer of certain immovable property other than agriculture land(w.e.f 1-6-2013)"]
["194J - Professional Fees",30000,30000,10,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10,10,10,20,"NA","NA","NA","NA",null,null,{"$f":"'TDS-A'!#REF!","v":{"$error":"#REF!"}},{"$f":"INDEX($BD$19:$BD$24,MATCH($BC$27,$BC$19:$BC$24,0))","v":{"$error":"#N/A"}},10,10,10,20,"NA","NA","NA","NA",null,null,"2018-19",{"$f":"BD24","v":200000},0.01,0.01,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194J - Professional Fees",22,"194J - Professional Fees",0,"194IA -Transfer of certain immovable property other than agriculture land(w.e.f 1-6-2013)",0,"194IA -Transfer of certain immovable property other than agriculture land(w.e.f 1-6-2013)",0,"194J - Professional Fees",0,"194LB - Income by way of interest from infrastructure debt fund (non-resident)",0,"194LA - Immovable Property",0,"194LA - Immovable Property",0,"194I - Rent - Land and Building",0,"194LA - Immovable Property",0,22,22,"194J - Professional Fees"]
["194LA - Immovable Property",200000,250000,10,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10,10,10,20,"NA","NA","NA","NA",null,null,{"$f":"'TDS-A'!#REF!","v":{"$error":"#REF!"}},null,10,10,10,20,"NA","NA","NA","NA",null,null,"2019-20",{"$f":"BD25","v":200000},0.01,0.01,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194LA - Immovable Property",23,"194LA - Immovable Property",0,"194J - Professional Fees",0,"194J - Professional Fees",0,"194LA - Immovable Property",0,"Sec 194 LC - Income by way of interest by an Indian specified company to a non-resident / foreign company on foreign currency approved loan / long-term infrastructure bonds from outside India (applicable from July 1, 2012)",0,"194LB - Income by way of interest from infrastructure debt fund (non-resident)",0,"194LB - Income by way of interest from infrastructure debt fund (non-resident)",0,"194I - Rent - Plant / Machinery",0,"194LB - Income by way of interest from infrastructure debt fund (non-resident)",0,23,23,"194LA - Immovable Property"]
["194LB - Income by way of interest from infrastructure debt fund (non-resident)","NA","NA",5,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5,5,5,20,15,2,5,12,null,null,"Timber obtained under a forest lease or other mode","Individual/HUF",5,5,5,20,15,2,5,12,null,null,{"$f":"'TDS-A'!C23","v":"2019-20"},{"$f":"INDEX($BD$18:$BD$26,MATCH($BC$27,$BC$18:$BC$26,0))","v":200000},{"$f":"INDEX($BE$18:$BE$26,MATCH($BC$27,$BC$18:$BC$26,0))","v":0.01},{"$f":"INDEX($BF$18:$BF$27,MATCH($BC$27,$BC$18:$BC$27,0))","v":0.01},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194LB - Income by way of interest from infrastructure debt fund (non-resident)",24,"194LB - Income by way of interest from infrastructure debt fund (non-resident)",0,"194LA - Immovable Property",0,"194LA - Immovable Property",0,"194LB - Income by way of interest from infrastructure debt fund (non-resident)",0,"195 - Other Sums",0,"195 - Other Sums",0,"195 - Other Sums",0,"194J - Professional Fees",0,"195 - Other Sums",0,24,24,"194LB - Income by way of interest from infrastructure debt fund (non-resident)"]
["194LBA - Certain income from units of a business trust(applicable from 01.10.2014)","NA","NA",10,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10,10,10,20,"NA","NA","NA","NA",null,null,null,null,10,10,10,20,"NA","NA","NA","NA",null,null,{"$f":"'TDS-A'!D23","v":"Individual/HUF"},null,{"$f":"IF(BC28=\"Other\",BF27,BE27)","v":0.01},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194LBA - Certain income from units of a business trust(applicable from 01.10.2014)",25,"194LBA - Certain income from units of a business trust(applicable from 01.10.2014)",0,"194LB - Income by way of interest from infrastructure debt fund (non-resident)",0,"194LB - Income by way of interest from infrastructure debt fund (non-resident)",0,"Sec 194 LC - Income by way of interest by an Indian specified company to a non-resident / foreign company on foreign currency approved loan / long-term infrastructure bonds from outside India (applicable from July 1, 2012)",0,"196B - Income from units",0,"196B - Income from units",0,"196B - Income from units",0,"194K - Income in respect of units",0,"196B - Income from units",0,25,25,"194LBA - Certain income from units of a business trust(applicable from 01.10.2014)"]
["194LBA - Certain income from units of a business trust to non resident (applicable from 01.10.2014)","NA","NA",5,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5,5,5,20,15,2,5,12,null,null,null,null,5,5,5,20,15,2,5,12,null,null,"Timber obtained under a forest lease or other mode","Individual/HUF","2016-17",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194LBA - Certain income from units of a business trust to non resident (applicable from 01.10.2014)",26,"194LBA - Certain income from units of a business trust to non resident (applicable from 01.10.2014)",0,"194LBA - Certain income from units of a business trust(applicable from 01.10.2014)",0,"194LB - Income by way of interest from infrastructure debt fund (non-resident)",0,"194LD - Interest on certain bonds and govt. Securities(up to 31-05-2013)",0,"196C-Income from foreign currency bonds or GDR (including long-term capital gains on transfer of such bonds) (not being dividend)",0,"196D - Income of FIIs from securities",0,"196D - Income of FIIs from securities",0,"194LA - Immovable Property",0,"196D - Income of FIIs from securities",0,26,26,"194LBA - Certain income from units of a business trust to non resident (applicable from 01.10.2014)"]
["194LBB - Income in respect of units of investment fund. ","NA","NA","10% For Residents",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"10% For Residents","10% For Residents",null,"20/30/40",15,2,5,12,null,null,null,null,"10% For Residents","10% For Residents",null,"20/30/40",15,2,5,12,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194LBB - Income in respect of units of investment fund. ",27,"194LBB - Income in respect of units of investment fund. ",0,"194LBA - Certain income from units of a business trust to non resident (applicable from 01.10.2014)",0,"Sec 194 LC - Income by way of interest by an Indian specified company to a non-resident / foreign company on foreign currency approved loan / long-term infrastructure bonds from outside India (applicable from July 1, 2012)",0,"194LD - Interest on certain bonds and govt. Securities(from 01-06-2013)",0,"196D - Income of FIIs from securities",0,null,null,null,null,"194LB - Income by way of interest from infrastructure debt fund (non-resident)",0,null,null,27,27,"194LBB - Income in respect of units of investment fund. "]
["Sec 194LBC - Income in respect of investment in securitisation trust.","NA","NA","30% For Residents",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"40% For Non Residents","25% For Residents","30% For Non Residents","25/30/40",15,2,5,12,null,null,null,null,"40% For Non Residents","25% For Residents","30% For Non Residents","25/30/40",15,2,5,12,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Sec 194LBC - Income in respect of investment in securitisation trust.",28,"Sec 194LBC - Income in respect of investment in securitisation trust.",0,"194LBB - Income in respect of units of investment fund. (applicable from 01.06.2015)",0,"194LD - Interest on certain bonds and govt. Securities(from 01-06-2013)",0,"195 - Other Sums",0,null,null,null,null,null,null,"195 - Other Sums",0,null,null,28,28,"Sec 194LBC - Income in respect of investment in securitisation trust."]
["Sec 194 LC - Income by way of interest by an Indian specified company to a non-resident / foreign company on foreign currency approved loan / long-term infrastructure bonds from outside India (applicable from July 1, 2012)","NA","NA",5,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5,5,5,20,15,2,5,12,null,null,null,null,5,5,5,20,15,2,5,12,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Sec 194 LC - Income by way of interest by an Indian specified company to a non-resident / foreign company on foreign currency approved loan / long-term infrastructure bonds from outside India (applicable from July 1, 2012)",29,"Sec 194 LC - Income by way of interest by an Indian specified company to a non-resident / foreign company on foreign currency approved loan / long-term infrastructure bonds from outside India (applicable from July 1, 2012)",0,"Sec 194 LC - Income by way of interest by an Indian specified company to a non-resident / foreign company on foreign currency approved loan / long-term infrastructure bonds from outside India (applicable from July 1, 2012)",0,"195 - Other Sums",0,"196B - Income from units",0,null,null,null,null,null,null,"196B - Income from units",0,null,null,29,29,"Sec 194 LC - Income by way of interest by an Indian specified company to a non-resident / foreign company on foreign currency approved loan / long-term infrastructure bonds from outside India (applicable from July 1, 2012)"]
["194LD - Interest on certain bonds and govt. Securities(from 01-06-2013)","NA","NA",5,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5,5,5,20,"NA","NA","NA","NA",null,null,null,null,5,5,5,20,"NA","NA","NA","NA",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194LD - Interest on certain bonds and govt. Securities(from 01-06-2013)",30,"194LD - Interest on certain bonds and govt. Securities(from 01-06-2013)",0,"194LD - Interest on certain bonds and govt. Securities(from 01-06-2013)",0,"196B - Income from units",0,"196C-Income from foreign currency bonds or GDR (including long-term capital gains on transfer of such bonds) (not being dividend)",0,null,null,null,null,null,null,"196D - Income of FIIs from securities",0,null,null,30,30,"194LD - Interest on certain bonds and govt. Securities(from 01-06-2013)"]
["195 - Other Sums","NA","NA","Average rates as applicable",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Average rates as applicable","NA","NA",30,15,2,5,12,null,null,null,null,"Average rates as applicable","NA","NA",30,15,2,5,12,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"195 - Other Sums",31,"195 - Other Sums",0,"195 - Other Sums",0,"196C-Income from foreign currency bonds or GDR (including long-term capital gains on transfer of such bonds) (not being dividend)",0,"196D - Income of FIIs from securities",0,null,null,null,null,null,null,null,null,null,null,31,31,"195 - Other Sums"]
["196A-Foreign comp unit holder of MF","NA","NA",10,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10,20,20,20,15,2,5,12,null,null,null,null,10,20,20,20,15,2,5,12,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"196A-Foreign comp unit holder of MF",32,"196A-Foreign comp unit holder of MF",0,"196A-Foreign comp unit holder of MF",0,"196D - Income of FIIs from securities",0,null,null,null,null,null,null,null,null,null,null,null,null,32,32,"196A-Foreign comp unit holder of MF"]
["196B - Income from units","NA","NA",10,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10,10,10,20,15,2,5,12,null,null,null,null,10,10,10,20,15,2,5,12,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"196B - Income from units",33,"196B - Income from units",0,"196B - Income from units",0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,33,33,"196B - Income from units"]
["196C-Income from foreign currency bonds or GDR (including long-term capital gains on transfer of such bonds) (not being dividend)","NA","NA",10,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10,10,10,20,15,2,5,12,null,null,null,null,10,10,10,20,15,2,5,12,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"196C-Income from foreign currency bonds or GDR (including long-term capital gains on transfer of such bonds) (not being dividend)",34,"196C-Income from foreign currency bonds or GDR (including long-term capital gains on transfer of such bonds) (not being dividend)",0,"196C-Income from foreign currency bonds or GDR (including long-term capital gains on transfer of such bonds) (not being dividend)",0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,34,34,"196C-Income from foreign currency bonds or GDR (including long-term capital gains on transfer of such bonds) (not being dividend)"]
["196D - Income of FIIs from securities","NA","NA",20,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,20,20,20,20,15,2,5,12,null,null,null,null,20,20,20,20,15,2,5,12,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"196D - Income of FIIs from securities",35,"196D - Income of FIIs from securities",0,"196D - Income of FIIs from securities",0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,35,35,"196D - Income of FIIs from securities"]
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[{"$f":"'TDS-A'!D4","v":"194A - Banks"},{"$f":"INDEX(B$4:B$38,MATCH($A$40,Nature_of_Payment_Made_To_Residents,0))","v":10000},10000,10,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10,10,10,20,"NA","NA","NA","NA",null,null,null,null,10,10,10,20,"NA","NA","NA","NA",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"192A - Payment of accumulated balance due",{"$f":"EC39+1","v":2}]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194A - Interest other than interest on securities - Others",5]
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["TABLE:  24Q",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194B - Winning from Lotteries",7]
["Sl No ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194BB - Winnings from Horse Race",8]
["1 30th June 31st July 15th July",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194 C - Payment to Contractors",9]
["2 30th September 31st October 15th October",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"- Payment to Contractor - Single Transaction",10]
["3 31st December 31st January 15th January",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"- Payment to Contractor - Aggregate During the F.Y.",11]
["4 31st March 15th May 15th May",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"- Contract - Transporter who has provided valid PAN",12]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194DA Payment in respect of life insurance policy(applicable from 01.10.2014)",14]
["Sl No. ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194E - Payment to Non-Resident Sportsmen or Sports Association",15]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194F - Repurchase Units by MFs",17]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194G - Commission - Lottery",18]
["H",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194H - Commission / Brokerage",19]
["Due dates for payment of TDS:",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194I - Rent - Land and Building / furniture / fittings",20]
[" In case of an Office of Government:",null,null,"Time up to which to be deposited.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194I - Rent - Plant / Machinery / equipment",21]
["Tax deposited without Challan [Book Entry] ",null,null,"SAME DAY",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194IA -Transfer of certain immovable property other than agriculture land(w.e.f 1-6-2013)",22]
[" Tax deposited with Challan",null,null,"7TH DAY NEXT MONTH",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194J - Professional Fees",23]
["Tax on perquisites opt to be deposited by the employer.",null,null,"7TH DAY NEXT MONTH",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194LA - Immovable Property",24]
[{"$f":"'TDS-B'!B10","v":"Tax deposited without Challan [Book Entry] "},null,null,{"$f":"INDEX(D60:D62,MATCH(A63,In_case_of_an_Office_of_Government,0))","v":"SAME DAY"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194LB - Income by way of interest from infrastructure debt fund (non-resident)",25]
["In any case other than an Office of Government",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194LBA - Certain income from units of a business trust(applicable from 01.10.2014)",26]
[" Tax deducted in March ",null,null,"30th APRIL NEXT FINANCIAL YEAR",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194LBA - Certain income from units of a business trust to non resident (applicable from 01.10.2014)",27]
["Tax deducted in any other month ",null,null,"7TH DAY NEXT MONTH",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194LBB - Income in respect of units of investment fund. (applicable from 01.06.2015)",28]
[" Tax on perquisites opted to be deposited by the employer ",null,null,"7TH DAY NEXT MONTH",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Sec 194 LC - Income by way of interest by an Indian specified company to a non-resident / foreign company on foreign currency approved loan / long-term infrastructure bonds from outside India (applicable from July 1, 2012)",29]
[{"$f":"'TDS-B'!B11","v":"Tax deducted in any other month "},null,null,{"$f":"INDEX(D65:D67,MATCH(A68,In_any_case_other_than_an_Office_of_Government,0))","v":"7TH DAY NEXT MONTH"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194LD - Interest on certain bonds and govt. Securities(from 01-06-2013)",30]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"195 - Other Sums",31]
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["Return for Quarter ending "," Due date for Government Offices","Due date for Other Deductors",null,null,null,"Period","Due Date for issuing TDS certificate [in Form no. 16A]",null,null,null,null,null,null,null,null,null,null,null,"Period","Due Date for issuing TDS certificate [in Form no. 16A]",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"196B - Income from units",33]
["30th June","31st July","15th July","24QI","26QI","26QI","1st April to 30th June","15th August",null,null,null,null,null,null,null,null,null,null,null,"1st April to 30th June","15th August",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"196C-Income from foreign currency bonds or GDR (including long-term capital gains on transfer of such bonds) (not being dividend)",34]
["30th September","31st October","15th October","24QII","26QII","26QII","1st July to 30th September","15th November",null,null,null,null,null,null,null,null,null,null,null,"1st July to 30th September","15th November",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"196D - Income of FIIs from securities",35]
["31st December","31st January","15th January","24QIII","26QIII","26QIII","1st October to 31st December","15th February",null,null,null,null,null,null,null,null,null,null,null,"1st October to 31st December","15th February",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2014-15","192 - Salaries",1]
["31st March","15th May","15th May","24QIV","26QIV","26QIV","1st January to 31st March","15th June",null,null,null,null,null,null,null,null,null,null,null,"1st January to 31st March","15th June",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"192A - Payment of accumulated balance due",{"$f":"EC74+1","v":2}]
[{"$f":"'TDS-B'!D14","v":"31st March"},{"$f":"INDEX(B72:B75,MATCH($A$76,Return_for_Quarter_ending,0))","v":"15th May"},"15th May","24QIV","26QIV","26QIV",{"$f":"INDEX(G72:G75,MATCH($A$76,Return_for_Quarter_ending,0))","v":"1st January to 31st March"},"15th June",null,null,null,null,null,null,null,null,null,null,null,"1st January to 31st March","15th June",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"193 - Interest on securities",3]
[null,null,null,{"$f":"CONCATENATE(D76,\"  \",\"for A\",\"/\",F76,\"  \",\"for B\",\"  \")","v":"24QIV  for A/26QIV  for B  "},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194 - Dividends",4]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194A - Interest other than interest on securities - Others",5]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194A - Banks",6]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194B - Winning from Lotteries",7]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194BB - Winnings from Horse Race",8]
["Section_TDS","Fin_Year_for_TDS_Rate",null,null,null,null,"2020-21",null,null,null,null,null,null,null,null,null,null,null,null,"2019-20",null,null,null,null,null,null,null,null,null,null,null,null,"2018-19",null,null,null,null,null,null,null,null,null,null,null,"2017-18",null,null,null,null,null,null,null,null,null,null,null,"2016-17",null,null,null,null,null,null,null,null,null,null,null,"2015-16",null,null,null,null,null,null,null,"2014-15",null,null,null,null,"2013-14",null,null,null,null,"2012-13",null,null,null,null,"2011-12",null,null,null,null,"2010-11",null,null,null,null,"2009-10",null,null,null,"2008-09",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194 C - Payment to Contractors",9]
["192 - Salaries","2020-21",null,null,"15G-15H","Deduction At the  time of","Nature of Payment Made To Residents","Threshold(Rs.)",null,"Company / Firm / Co-operative Society / Local Authority",null,"Individual / HUF",null,"If No / Invalid PAN","Non residents other than company (if income between Rs.50 lakh and Rs. 1 Crore)","Non Residents other than company (if income exceeds Rs.1 Crore)","Non Resident companies if income is between Rs.1 Crore and 10 Crore","Non Resident companies if income is greater than Rs.10 Crore","Surcharge on Coperative Society & Firms in case of Non-Residents(if income exceeds Rs. 1 crore)","Nature of Payment Made To Residents","Threshold(Rs.)",null,"Company / Firm / Co-operative Society / Local Authority",null,"Individual / HUF",null,"If No / Invalid PAN","Non residents other than company (if income between Rs.50 lakh and Rs. 1 Crore)","Non Residents other than company (if income exceeds Rs.1 Crore)","Non Resident companies if income is between Rs.1 Crore and 10 Crore","Non Resident companies if income is greater than Rs.10 Crore","Surcharge on Coperative Society & Firms in case of Non-Residents(if income exceeds Rs. 1 crore)","Nature of Payment Made To Residents","Threshold(Rs.)",null,"Company / Firm / Co-operative Society / Local Authority",null,"Individual / HUF",null,"If No / Invalid PAN","Non Residents other than company (if income exceeds Rs.1 Crore)","Non Resident companies if income is between Rs.1 Crore and 10 Crore","Non Resident companies if income is greater than Rs.10 Crore","Surcharge on Coperative Society & Firms in case of Non-Residents(if income exceeds Rs. 1 crore)","Nature of Payment Made To Residents","Threshold(Rs.)",null,"Company / Firm / Co-operative Society / Local Authority",null,"Individual / HUF",null,"If No / Invalid PAN","Non Residents other than company (if income exceeds Rs.1 Crore)","Non Resident companies if income is between Rs.1 Crore and 10 Crore","Non Resident companies if income is greater than Rs.10 Crore","Surcharge on Coperative Society & Firms in case of Non-Residents(if income exceeds Rs. 1 crore)","Nature of Payment Made To Residents","Threshold(Rs.)",null,"Company / Firm / Co-operative Society / Local Authority",null,"Individual / HUF",null,"If No / Invalid PAN","Non Residents other than company (if income exceeds Rs.1 Crore)","Non Resident companies if income is between Rs.1 Crore and 10 Crore","Non Resident companies if income is greater than Rs.10 Crore","Surcharge on Coperative Society & Firms in case of Non-Residents(if income exceeds Rs. 1 crore)","Nature of Payment Made To Residents","Threshold (Rs.)","Company / Firm / Co-operative Society / Local Authority","Individual / HUF","If No / Invalid PAN","Non Residents other than company (if income exceeds Rs.1 Crore)","Non Resident companies if income is between Rs.1 Crore and 10 Crore","Non Resident companies if income is greater than Rs.10 Crore","Nature of Payment Made To Residents","Threshold (Rs.)","Company / Firm / Co-operative Society / Local Authority","Individual / HUF","If No / Invalid PAN","Nature of Payment Made To Residents","Threshold (Rs.)","Company / Firm / Co-operative Society / Local Authority","Individual / HUF","If No / Invalid PAN","Nature of Payment Made To Residents","Threshold (Rs.)","Company / Firm / Co-operative Society / Local Authority","Individual / HUF","If No / Invalid PAN","Nature of Payment Made To Residents","Threshold (Rs.)","Company / Firm / Co-operative Society / Local Authority","Individual / HUF","If No / Invalid PAN","Nature of Payment Made To Residents","Threshold (Rs.)","Company / Firm / Co-operative Society / Local Authority","Individual / HUF","If No / Invalid PAN","Nature of Payment Made To Residents","Threshold (Rs.)","Company / Firm / Co-operative Society / Local Authority","Individual / HUF","Nature of Payment Made To Residents","Threshold (Rs.)","Company Where Total Payment Is Upto Rs. 1 Crore","Company",null,"Individual / HUF Where Total Payment Does Not Exceed Rs. 10 Lacs; Firm Where Total Payment Does Not Exceed Rs. 1 Crore","Individual / HUF Where Total Payment Exceeds Rs. 10 Lacs; Firm Where Total Payment Exceeds Rs. 1 Crore",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"- Payment to Contractor - Single Transaction",10]
["196D - Income of FIIs from securities","2019-20",null,null,null,null,null,null,null,"IT Rate (%)",null,"IT Rate (%)",null,null,null,null,null,null,null,null,null,null,"IT Rate (%)",null,"IT Rate (%)",null,null,null,null,null,null,null,null,null,null,"IT Rate (%)",null,"IT Rate (%)",null,null,null,null,null,null,null,null,null,"IT Rate (%)",null,"IT Rate (%)",null,null,null,null,null,null,null,null,null,"IT Rate (%)",null,"IT Rate (%)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Section - Description",null,"Rate (%)","Rate (%)","Rate (%)","Section - Description",null,"Rate (%)","Rate (%)","Rate (%)","Section - Description",null,"Upto 30-Jun-2010","From 01-Jul-2010","Rate (%)",null,null,"Rate (%)","Rate (%)","Section - Description",null,"Rate (%)","Surcharge (%)","Rate (%)","Rate (%)","Surcharge (%)","Rate (%)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"- Payment to Contractor - Aggregate During the F.Y.",11]
["196D - Income of FIIs from securities","2018-19",null,null,null,null,null,"1-April-2020 to 31-Mar-2021","1-April-2020 to 31-Mar-2021","1-April-2020 to 31-Mar-2021","1-April-2020 to 31-Mar-2021","1-April-2020 to 31-Mar-2021","1-April-2020 to 31-Mar-2021","IT Rate (%)","Surcharge Rate (%)","Surcharge Rate (%)","Surcharge Rate (%)","Surcharge Rate (%)","Surcharge Rate (%)",null,"1-April-2019 to 31-Mar-2020","1-April-2019 to 31-Mar-2020","1-April-2019 to 31-Mar-2020","1-April-2019 to 31-Mar-2020","1-April-2019 to 31-Mar-2020","1-April-2019 to 31-Mar-2020","IT Rate (%)","Surcharge Rate (%)","Surcharge Rate (%)","Surcharge Rate (%)","Surcharge Rate (%)","Surcharge Rate (%)",null,"1-April-2018 to 31-Mar-2019","1-April-2018 to 31-Mar-2019","1-April-2018 to 31-Mar-2019","1-April-2018 to 31-Mar-2019","1-April-2018 to 31-Mar-2019","1-April-2018 to 31-Mar-2019","IT Rate (%)","Surcharge Rate (%)","Surcharge Rate (%)","Surcharge Rate (%)","Surcharge Rate (%)",null,"1-April-2017 to 31-Mar-2018","1-April-2017 to 31-Mar-2018","1-April-2017 to 31-Mar-2018","1-April-2017 to 31-Mar-2018","1-April-2017 to 31-Mar-2018","1-April-2017 to 31-Mar-2018","IT Rate (%)","Surcharge Rate (%)","Surcharge Rate (%)","Surcharge Rate (%)","Surcharge Rate (%)",null,"1-April-2016 to 31-May-2016)","1-Jun-2016 to 31-Mar-2017","1-April-2016 to 31-May-2016)","1-Jun-2016 to 31-Mar-2017","1-April-2016 to 31-May-2016)","1-Jun-2016 to 31-Mar-2017","IT Rate (%)","Surcharge Rate (%)","Surcharge Rate (%)","Surcharge Rate (%)","Surcharge Rate (%)",null,null,"IT Rate (%)","IT Rate (%)","IT Rate (%)","Surcharge Rate (%)","Surcharge Rate (%)","Surcharge Rate (%)",null,null,"Rate (%)","Rate (%)","Rate (%)",null,null,"Rate (%)","Rate (%)","Rate (%)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"- Contract - Transporter who has provided valid PAN",12]
["192 - Salaries","2017-18",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"192 - Salaries","-","-","NA","NA","Average rates as applicable","Average rates as applicable",30,"NA","NA","NA","NA","192 - Salaries","-","-","NA","NA","Average rates as applicable","Average rates as applicable",30,"NA","NA","NA","NA","192 - Salaries","-","-","NA","NA","Average rates as applicable","Average rates as applicable",30,"NA","NA","NA","NA","192 - Salaries","-","NA","Average rates as applicable",30,"-","-","-","192 - Salaries","-","NA","Average rates as applicable",30,"192 - Salaries","-","NA","Average rates as applicable",30,"192 - Salaries","-","NA","Average rates as applicable",30,"192 - Salaries","-","NA","Average rates as applicable",30,"192 - Salaries","-","-","NA","Average rates as applicable","192 - Salaries","-","NA","Average rates as applicable","192 - Salaries","-","NA","NA","-","Average rates as applicable",10,"Average rates as applicable",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194D - Insurance Commission",13]
["193 - Interest on securities","2016-17",null,null,"No","payment","192 - Salaries","-","-","NA","NA","Average rates as applicable","Average rates as applicable",30,"NA","NA","NA","NA","NA","192 - Salaries","-","-","NA","NA","Average rates as applicable","Average rates as applicable",30,"NA","NA","NA","NA","NA","192A - Payment of accumulated balance due ",50000,50000,"-","-",10,10,30,null,null,null,null,"192A - Payment of accumulated balance due ",50000,50000,"-","-",10,10,30,null,null,null,null,"192A - Payment of accumulated balance due ",30000,30000,"NA","NA",10,10,30,"NA","NA","NA","NA","192A - Payment of accumulated balance due ",30000,"-",10,30,"-","-","-","192A - Payment of accumulated balance due ","NA","NA","NA","NA","193 - Interest on securities","-",10,10,20,"193 - Interest on securities","-",10,10,20,"193 - Interest on securities","-",10,10,20,"193 - Interest on securities","-","-","-","-","193 - Interest on securities","-","-","-","193 - Interest on securities","-","-","-","-","-","-","-",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194DA Payment in respect of life insurance policy(applicable from 01.1.2014)",14]
["192 - Salaries","2015-16",null,null,"No","payment","192A - Payment of accumulated balance due ",500000,{"$f":"H88","v":500000},"-",{"$f":"J88","v":"-"},10,{"$f":"L88","v":10},30,"-","-","-","-","-","192A - Payment of accumulated balance due ",50000,{"$f":"U88","v":50000},"-",{"$f":"W88","v":"-"},10,{"$f":"Y88","v":10},30,"-","-","-","-","-","193 - Interest on securities",10000,10000,10,10,10,10,20,null,null,null,null,"193 - Interest on securities",10000,10000,10,10,10,10,20,null,null,null,null,"193 - Interest on securities",10000,10000,10,10,10,10,20,"NA","NA","NA","NA","193 - Interest on securities","-",10,10,20,"-","-","-","193 - Interest on securities","-",10,10,20,"194 - Dividends","-",10,10,20,"194 - Dividends","-",10,10,20,"194 - Dividends",null,10,10,20,"194 - Dividends","-","-",10,10,"194 - Dividends","-","-","-","194 - Dividends","-","-","-","-","-","-","-",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194E - Payment to Non-Resident Sportsmen or Sports Association",15]
["192 - Salaries","2014-15",null,null,"YES","payment","193 - Interest on securities",10000,{"$f":"H89","v":10000},10,{"$f":"J89","v":10},10,{"$f":"L89","v":10},20,"-","-","-","-","-","193 - Interest on securities",10000,{"$f":"U89","v":10000},10,10,10,{"$f":"Y89","v":10},20,"-","-","-","-","-","194 - Dividends",2500,2500,10,10,10,10,20,null,null,null,null,"194 - Dividends",2500,2500,10,10,10,10,20,null,null,null,null,"194 - Dividends",2500,2500,10,10,10,10,20,"NA","NA","NA","NA","194 - Dividends",2500,10,10,20,"-","-","-","194 - Dividends",2500,10,10,20,"194A - Interest other than interest on securities - Others",5000,10,10,20,"194A - Interest other than interest on securities - Others",5000,10,10,20,"194A - Other Interest",5000,10,10,20,"194A - Other Interest",5000,5000,10,10,"194A - Other Interest",5000,10,10,"194A - Other Interest",5000,20,20,10,10,10,10,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194EE - Payments out of deposits under NSS",16]
["192 - Salaries","2013-14",null,null,"No","Credit or payment (earlier)","194 - Dividends",5000,5000,10,10,10,10,20,"-","-","-","-","-","194 - Dividends",2500,2500,10,10,10,{"$f":"Y90","v":10},20,"-","-","-","-","-","194A - Interest other than interest on securities - Others",10000,10000,10,10,10,10,20,null,null,null,null,"194A - Interest other than interest on securities - Others",10000,10000,10,10,10,10,20,null,null,null,null,"194A - Interest other than interest on securities - Others","-","-",10,10,10,10,20,"NA","NA","NA","NA","194A - Interest other than interest on securities - Others",5000,10,10,20,"-","-","-","194A - Interest other than interest on securities - Others",5000,10,10,20,"194A - Banks",10000,10,10,20,"194A - Banks",10000,10,10,20,"194A - Banks",10000,10,10,20,"194A - Banks",10000,10000,10,10,"194A - Banks","-","-","-","194A - Banks","-","-","-","-","-","-","-",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194F - Repurchase Units by MFs",17]
["192 - Salaries","2012-13",null,null,"YES","payment","194A - Interest other than interest on securities - Others",5000,5000,10,10,10,10,20,"-","-","-","-","-","194A - Interest other than interest on securities - Others",5000,5000,10,10,10,{"$f":"Y91","v":10},20,"-","-","-","-","-","194A - Banks",10000,10000,10,10,10,10,20,null,null,null,null,"194A - Banks",10000,10000,10,10,10,10,20,null,null,null,null,"194A - Banks",10000,10000,10,10,10,10,20,"NA","NA","NA","NA","194A - Banks",10000,10,10,20,"-","-",5,"194A - Banks",10000,10,10,20,"194B - Winning from Lotteries",10000,30,30,30,"194B - Winning from Lotteries",10000,30,30,30,"194B - Winning from Lotteries",10000,30,30,30,"194B - Winning from Lotteries",5000,10000,30,30,"194B - Winning from Lotteries",5000,30,30,"194B - Winning from Lotteries",5000,30,30,10,30,10,30,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194G - Commission - Lottery",18]
["192 - Salaries","2011-12",null,null,"YES","payment","194A - Banks",40000,40000,10,10,10,10,20,"-","-","-","-","-","194A - Banks",40000,40000,10,10,10,{"$f":"Y92","v":10},20,"-","-","-","-","-","194B - Winning from Lotteries",10000,10000,30,30,30,30,30,null,null,null,null,"194B - Winning from Lotteries",10000,10000,30,30,30,30,30,null,null,null,null,"194B - Winning from Lotteries",10000,10000,30,30,30,30,30,15,2,5,12,"194B - Winning from Lotteries",10000,30,30,30,12,2,5,"194B - Winning from Lotteries",10000,30,30,30,"194BB - Winnings from Horse Race",5000,30,30,30,"194BB - Winnings from Horse Race",5000,30,30,30,"194BB - Winnings from Horse Race",5000,30,30,30,"194BB - Winnings from Horse Race",2500,2500,30,30,"194BB - Winnings from Horse Race","-","-","-","194BB - Winnings from Horse Race","-","-","-","-","-","-","-",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194H - Commission / Brokerage",19]
[null,"2010-11",null,null,"YES","Credit or payment (earlier)","194A - Senior citizen",50000,50000,"-","-",10,10,20,"-","-","-","-","-","194A - Senior citizen",50000,50000,"-","-",10,{"$f":"Y93","v":10},20,"-","-","-","-","-","194BB - Winnings from Horse Race",10000,10000,30,30,30,30,30,null,null,null,null,"194BB - Winnings from Horse Race",10000,10000,30,30,30,30,30,null,null,null,null,"194BB - Winnings from Horse Race",5000,10000,30,30,30,30,30,15,2,5,12,"194BB - Winnings from Horse Race",5000,30,30,30,12,2,"-","194BB - Winnings from Horse Race",5000,30,30,30,"194 C - Payment to Contractors","-","-","-","-","194 C - Payment to Contractors","-","-","-","-","194 C - Payment to Contractors","-","-","-","-","194 C - Payment to Contractors","-","-","-","-","194 C - Payment to Contractors","-","-","-","194C - Payment to Contractors","-","-","-","-","-","-","-",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194I - Rent - Land and Building - furniture - fittings",20]
[null,"2009-10",null,null,"No","payment","194B - Winning from Lotteries",10000,10000,30,30,30,30,30,10,15,2,5,12,"194B - Winning from Lotteries",10000,10000,30,30,30,{"$f":"Y94","v":30},30,10,15,2,5,12,"194 C - Payment to Contractors","-","-","-","-","-","-","-",null,null,null,null,"194 C - Payment to Contractors","-","-","-","-","-","-","-",null,null,null,null,"194 C - Payment to Contractors","-",null,"NA","NA","NA","NA","NA","NA","NA","NA","NA","194 C - Payment to Contractors","-","-","-","-","-","-","-","194 C - Payment to Contractors","-","-","-","-","- Payment to Contractor - Single Transaction",30000,2,1,20,"- Payment to Contractor - Single Transaction",30000,2,1,20,"- Payment to Contractor - Single Transaction",30000,2,1,20,"- Payment to Contractor - Single Transaction",20000,30000,2,1,"- Payment to Contractor - Single Transaction",20000,2,2,"Payment to Contractors - Single Transaction",20000,2,2,10,2,10,2,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194I - Rent - Plant / Machinery / equipment",21]
[null,"2008-09",null,null,"No","payment","194BB - Winnings from Horse Race",10000,10000,30,30,30,30,30,10,15,2,5,12,"194BB - Winnings from Horse Race",10000,10000,30,30,30,{"$f":"Y95","v":30},30,10,15,2,5,12,"- Payment to Contractor - Single Transaction",30000,30000,2,2,1,1,20,null,null,null,null,"- Payment to Contractor - Single Transaction",30000,30000,2,2,1,1,20,null,null,null,null,"- Payment to Contractor - Single Transaction",75000,100000,2,null,1,1,20,"NA","NA","NA","NA","- Payment to Contractor - Single Transaction",30000,2,1,20,"-","-","-","- Payment to Contractor - Single Transaction",30000,2,1,20,"- Payment to Contractor - Aggregate During the F.Y.",75000,2,1,20,"- Payment to Contractor - Aggregate During the F.Y.",75000,2,1,20,"- Payment to Contractor - Aggregate During the F.Y.",75000,2,1,20,"- Payment to Contractor - Aggregate During the F.Y.",50000,75000,2,1,"- Payment to Contractor - Aggregate During the F.Y.",50000,2,2,"Payment to Contractors - Aggregate during FY",20000,2,2,10,2,10,2,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194IA -Transfer of certain immovable property other than agriculture land(w.e.f 1-6-2013)",22]
[null,null,null,null,"No","payment","194 C - Payment to Contractors","-","-","-","-","-","-","-","-","-","-","-","-","194 C - Payment to Contractors","-","-","-","-","-",{"$f":"Y96","v":"-"},"-","-","-","-","-","-","- Payment to Contractor - Aggregate During the F.Y.",100000,100000,2,2,1,1,20,null,null,null,null,"- Payment to Contractor - Aggregate During the F.Y.",100000,100000,2,2,1,1,20,null,null,null,null,"- Payment to Contractor - Aggregate During the F.Y.","NA","NA","NA","NA","NA","NA",20,"NA","NA","NA","NA","- Payment to Contractor - Aggregate During the F.Y.",75000,2,1,20,"-","-","-","- Payment to Contractor - Aggregate During the F.Y.",75000,2,1,20,"- Contract - Transporter who has provided valid PAN","-","-","-",20,"- Contract - Transporter who has provided valid PAN","-","-","-",20,"- Contract - Transporter who has provided valid PAN","-","-","-",20,"- Contract - Transporter who has provided valid PAN","-","-","-","-","- Contract - Transporter who has provided valid PAN","-","-","-","194C - Pay to Adv / Sub Contr",20000,1,1,10,1,10,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194J - Professional Fees",23]
[null,null,null,"194D - Insurance Commission","No","Credit or payment (earlier)","- Payment to Contractor - Single Transaction",30000,30000,2,2,1,1,20,"-","-","-","-","-","- Payment to Contractor - Single Transaction",30000,30000,2,2,1,{"$f":"Y97","v":1},20,"-","-","-","-","-","194D - Insurance Commission",15000,15000,10,10,5,5,20,null,null,null,null,"194D - Insurance Commission",15000,15000,10,10,5,5,20,null,null,null,null,"194D - Insurance Commission",20000,15000,10,10,5,5,20,"NA","NA","NA","NA","- Contract - Transporter who has provided valid PAN","-","-","-",20,"-","-","-","- Contract - Transporter who has provided valid PAN","-","-","-",20,"194D - Insurance Commission",20000,10,10,20,"194D - Insurance Commission",20000,10,10,20,"194D - Insurance Commission",20000,10,10,20,"194D - Insurance Commission",5000,20000,10,10,"194 C - Payment to Sub-Contractors","-","-","-","194D - Insurance Commission",5000,20,20,10,10,10,10,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194LA - Immovable Property",24]
[null,null,null,"194DA Payment in respect of life insurance policy(applicable from 01.10.2014)","No","Credit or payment (earlier)","- Payment to Contractor - Aggregate During the F.Y.",100000,100000,2,2,1,1,20,"-","-","-","-","-","- Payment to Contractor - Aggregate During the F.Y.",100000,100000,2,2,1,{"$f":"Y98","v":1},20,"-","-","-","-","-","194DA Payment in respect of life insurance policy(applicable from 01.10.2014)",100000,100000,1,1,1,1,20,null,null,null,null,"194DA Payment in respect of life insurance policy(applicable from 01.10.2014)",100000,100000,1,1,1,1,20,null,null,null,null,"194DA Payment in respect of life insurance policy(applicable from 01.10.2014)",100000,100000,2,1,2,1,20,"NA","NA","NA","NA","194D - Insurance Commission",20000,10,10,20,"-","-","-","194D - Insurance Commission",20000,10,10,20,"194E - Payment to Non-Resident Sportsmen or Sports Association","-",20,20,20,"194E - Payment to Non-Resident Sportsmen or Sports Association","-",10,10,20,"194E - Payment to Non-Resident Sportsmen or Sports Association","-",10,10,20,"194E - Payment to Non-Resident Sportsmen or Sports Association","-","-","-","-","- Payment to Sub-Contractor - Single Transaction",20000,1,1,"Payment to Contractors - Aggregate During FY","-","-","-","-","-","-","-",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194LB - Income by way of interest from infrastructure debt fund (non-resident)",25]
[null,null,null,"194E - Payment to Non-Resident Sportsmen or Sports Association",null,null,"194IC - Payment under Specified agreement","-","-",10,10,10,10,20,"-","-","-","-","-","194IC - Payment under Specified agreement","-","-",10,10,10,{"$f":"Y99","v":10},20,"-","-","-","-","-","194E - Payment to Non-Resident Sportsmen or Sports Association","-","-",20,20,20,20,20,null,null,null,null,"194E - Payment to Non-Resident Sportsmen or Sports Association","-","-",20,20,20,20,20,null,null,null,null,"194E - Payment to Non-Resident Sportsmen or Sports Association","NA","NA",20,null,20,null,20,12,2,5,"NA","194DA Payment in respect of life insurance policy(applicable from 01.10.2014)",100000,2,2,20,"-","-",5,"194DA Payment in respect of life insurance policy(applicable from 01.1.2014)",100000,2,2,20,"194EE - Payments out of deposits under NSS",2500,20,"-",20,"194EE - Payments out of deposits under NSS",2500,20,"-",20,"194EE - Payments out of deposits under NSS",2500,20,"-",20,"194EE - Payments out of deposits under NSS",1000,1000,20,20,"- Payment to Sub-Contractor - Aggregate During the F.Y.",50000,1,1,"194EE - Payments out of deposits under NSS","-","-","-","-","-","-","-",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194LB - Income by way of interest from infrastructure debt fund (non-resident)",26]
[null,null,null,"194EE - Payments out of deposits under NSS","YES","Credit or payment (earlier)","194D - Insurance Commission",15000,15000,10,10,5,5,20,"-","-","-","-","-","194D - Insurance Commission",15000,15000,10,10,5,{"$f":"Y100","v":5},20,"-","-","-","-","-","194EE - Payments out of deposits under NSS",2500,2500,10,10,10,10,20,null,null,null,null,"194EE - Payments out of deposits under NSS",2500,2500,10,10,10,10,20,null,null,null,null,"194EE - Payments out of deposits under NSS",2500,2500,20,10,20,10,20,15,2,5,12,"194E - Payment to Non-Resident Sportsmen or Sports Association","-",20,20,20,12,2,5,"194E - Payment to Non-Resident Sportsmen or Sports Association","-",20,20,20,"194F - Repurchase Units by MFs","-",20,20,20,"194F - Repurchase Units by MFs",1000,20,20,20,"194F - Repurchase Units by MFs",1000,20,20,20,"194F - Repurchase Units by MFs",1000,1000,10,10,"- Sub-Contract - Transporter who has provided valid PAN","-","-","-","194F - Repurchase Units by MFs","-","-","-","-","-","-","-",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Sec 194 LC - Income by way of interest by an Indian specified company to a non-resident / foreign company on foreign currency approved loan / long-term infrastructure bonds from outside India (applicable from July 1, 2012)",27]
[null,null,null,"194F - Repurchase Units by MFs","YES","payment","194DA Payment in respect of life insurance policy(applicable from 01.10.2014)",100000,100000,1,1,1,1,20,"-","-","-","-","-","194DA Payment in respect of life insurance policy(applicable from 01.10.2014)",100000,100000,1,1,1,{"$f":"Y101","v":1},20,"-","-","-","-","-","194F - Repurchase Units by MFs","-","-",20,20,20,20,20,null,null,null,null,"194F - Repurchase Units by MFs","-","-",20,20,20,20,20,null,null,null,null,"194F - Repurchase Units by MFs",0,null,20,null,20,null,20,15,2,5,12,"194EE - Payments out of deposits under NSS",2500,20,20,20,12,2,5,"194EE - Payments out of deposits under NSS",2500,20,"-",20,"194G - Commission - Lottery",1000,10,10,20,"194G - Commission - Lottery",1000,10,10,20,"194G - Commission - Lottery",1000,10,10,20,"194G - Commission - Lottery",2500,5000,10,10,"194D - Insurance Commission",5000,10,10,"194G - Commission - Lottery","-","-","-","-","-","-","-",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194LD - Interest on certain bonds and govt. Securities(from 01-06-2013)",28]
[null,null,null,"194G - Commission - Lottery","No","Credit or payment (earlier)","194E - Payment to Non-Resident Sportsmen or Sports Association","-","-",20,20,20,20,20,10,15,2,5,12,"194E - Payment to Non-Resident Sportsmen or Sports Association","-","-",20,20,20,{"$f":"Y102","v":20},20,10,15,2,5,12,"194G - Commission - Lottery",15000,15000,5,5,5,5,20,null,null,null,null,"194G - Commission - Lottery",15000,15000,5,5,5,5,20,null,null,null,null,"194G - Commission - Lottery",1000,15000,10,5,10,5,20,15,2,5,12,"194F - Repurchase Units by MFs","-",20,20,20,12,2,5,"194F - Repurchase Units by MFs","-",20,20,20,"194H - Commission / Brokerage",5000,10,10,20,"194H - Commission / Brokerage",5000,10,10,20,"194H - Commission / Brokerage",5000,10,10,20,"194H - Commission / Brokerage",120000,180000,10,10,"194E - Payment to Non-Resident Sportsmen or Sports Association","-","-","-","194H - Commission / Brokerage",2500,10,10,10,10,10,10,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"195 - Other Sums",29]
[null,null,null,"194H - Commission / Brokerage","YES","payment","194EE - Payments out of deposits under NSS",2500,2500,10,10,10,10,20,10,15,2,5,12,"194EE - Payments out of deposits under NSS",2500,2500,10,10,10,{"$f":"Y103","v":10},20,10,15,2,5,12,"194H - Commission / Brokerage",15000,15000,5,5,5,5,20,null,null,null,null,"194H - Commission / Brokerage",15000,15000,5,5,5,5,20,null,null,null,null,"194H - Commission / Brokerage",1000,15000,10,5,10,5,20,"NA","NA","NA","NA","194G - Commission - Lottery",1000,10,10,20,12,2,"-","194G - Commission - Lottery",1000,10,10,20,"194I - Rent - Land and Building",180000,10,10,20,"194I - Rent - Land and Building",180000,10,10,20,"194I - Rent - Land and Building",180000,10,10,20,"194I - Rent - Land and Building",120000,180000,2,2,"194EE - Payments out of deposits under NSS","-","-","-","194I - Rent - Land and Building",120000,20,20,10,15,10,15,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"196B - Income from units",30]
[null,null,null,"194I - Rent - Land and Building / furniture / fittings","No","Credit or payment (earlier)","194F - Repurchase Units by MFs","-","-",20,20,20,20,20,10,15,2,5,12,"194F - Repurchase Units by MFs","-","-",20,20,20,{"$f":"Y104","v":20},20,10,15,2,5,12,"194I - Rent - Land and Building / furniture / fittings",180000,180000,10,10,10,10,20,null,null,null,null,"194I - Rent - Land and Building / furniture / fittings",180000,180000,10,10,10,10,20,null,null,null,null,"194I - Rent - Land and Building / furniture / fittings",180000,180000,10,10,10,10,20,"NA","NA","NA","NA","194H - Commission / Brokerage",5000,10,10,20,"-","-","-","194H - Commission / Brokerage",5000,10,10,20,"194I - Rent - Plant / Machinery",180000,2,2,20,"194I - Rent - Plant / Machinery",180000,2,2,20,"194I - Rent - Plant / Machinery",180000,2,2,20,"194I - Rent - Plant / Machinery",20000,30000,10,10,"194F - Repurchase Units by MFs","-","-","-","194I - Rent - Plant / Machinery",120000,10,10,10,10,10,10,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"196C-Income from foreign currency bonds or GDR (including long-term capital gains on transfer of such bonds) (not being dividend)",31]
[null,null,null,"194I - Rent - Plant / Machinery / equipment","No","Credit or payment (earlier)","194G - Commission - Lottery",15000,15000,5,5,5,5,20,10,15,2,5,12,"194G - Commission - Lottery",15000,15000,5,5,5,{"$f":"Y105","v":5},20,10,15,2,5,12,"194I - Rent - Plant / Machinery / equipment",180000,180000,2,2,2,2,20,null,null,null,null,"194I - Rent - Plant / Machinery / equipment",180000,180000,2,2,2,2,20,null,null,null,null,"194I - Rent - Plant / Machinery / equipment",180000,180000,2,2,2,2,20,"NA","NA","NA","NA","194I - Rent - Land and Building / furniture / fittings",180000,10,10,20,"-","-","-","194I - Rent - Land and Building - furniture - fittings",180000,10,10,20,"194IA -Transfer of certain immovable property other than agriculture land(upto 31-5-2013)","-","-","-","-","194J - Professional Fees",30000,10,10,20,"194J - Professional Fees",30000,10,10,20,"194J - Professional Fees","-","-","-","-","194G - Commission - Lottery","-","-","-","194J - Professional Fees",20000,20,20,10,15,10,15,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"196D - Income of FIIs from securities",32]
[null,null,null,"194IA -Transfer of certain immovable property other than agriculture land(w.e.f 1-6-2013)","No","Credit or payment (earlier)","194H - Commission / Brokerage",15000,15000,5,5,5,5,20,"-","-","-","-","-","194H - Commission / Brokerage",15000,15000,5,5,5,{"$f":"Y106","v":5},20,"-","-","-","-","-","194IA -Transfer of certain immovable property other than agriculture land(w.e.f 1-6-2013)",5000000,5000000,1,1,1,1,20,null,null,null,null,"194IA -Transfer of certain immovable property other than agriculture land(w.e.f 1-6-2013)",5000000,5000000,1,1,1,1,20,null,null,null,null,"194IA -Transfer of certain immovable property other than agriculture land(w.e.f 1-6-2013)",5000000,5000000,1,1,1,1,20,"NA","NA","NA","NA","194I - Rent - Plant / Machinery / equipment",180000,2,2,20,"-","-","-","194I - Rent - Plant / Machinery / equipment",180000,2,2,20,"194IA -Transfer of certain immovable property other than agriculture land(w.e.f 1-6-2013)",5000000,1,1,20,"194LA - Immovable Property",100000,10,10,20,"194K - Income in respect of units",2500,10,10,20,"194K - Income in respect of units",100000,100000,10,10,"194H - Commission / Brokerage",2500,10,10,"194K - Income in respect of units","-","-","-","-","-","-","-",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2013-14","192 - Salaries",1]
[null,null,null,"194J - Professional Fees","YES","Credit or payment (earlier)","194I - Rent - Land and Building / furniture / fittings",240000,240000,10,10,10,10,20,"-","-","-","-","-","194I - Rent - Land and Building / furniture / fittings",240000,240000,10,10,10,{"$f":"Y107","v":10},20,"-","-","-","-","-","194J - Professional Fees",30000,30000,10,10,10,10,20,null,null,null,null,"194J - Professional Fees",30000,30000,10,10,10,10,20,null,null,null,null,"194J - Professional Fees",30000,30000,10,10,10,10,20,"NA","NA","NA","NA","194IA -Transfer of certain immovable property other than agriculture land(w.e.f 1-6-2013)",5000000,1,1,20,"-","-","-","194IA -Transfer of certain immovable property other than agriculture land(w.e.f 1-6-2013)",5000000,1,1,20,"194J - Professional Fees",30000,10,10,20,"194LB - Income by way of interest from infrastructure debt fund (non-resident)","-",5,5,20,"194LA - Immovable Property",100000,10,10,20,"194LA - Immovable Property","-","-","-","-","194I - Rent - Land and Building",120000,20,15,"194LA - Immovable Property","-","-","-","-","-","-","-",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"193 - Interest on securities",{"$f":"EC106+1","v":2}]
[null,null,null,"194LA - Immovable Property","YES","Credit or payment (earlier)","194I - Rent - Plant / Machinery / equipment",240000,240000,2,2,2,2,20,"-","-","-","-","-","194I - Rent - Plant / Machinery / equipment",240000,240000,2,2,2,{"$f":"Y108","v":2},20,"-","-","-","-","-","194LA - Immovable Property",250000,250000,10,10,10,10,20,null,null,null,null,"194LA - Immovable Property",250000,250000,10,10,10,10,20,null,null,null,null,"194LA - Immovable Property",200000,250000,10,10,10,10,20,"NA","NA","NA","NA","194J - Professional Fees",30000,10,10,20,"-","-","-","194J - Professional Fees",30000,10,10,20,"194LA - Immovable Property",200000,10,10,20,"Sec 194 LC - Income by way of interest by an Indian specified company to a non-resident / foreign company on foreign currency approved loan / long-term infrastructure bonds from outside India (applicable from July 1, 2012)","-",5,5,20,"194LB - Income by way of interest from infrastructure debt fund (non-resident)",null,5,5,20,"194LB - Income by way of interest from infrastructure debt fund (non-resident)","-","-","-","-","194I - Rent - Plant / Machinery",120000,10,10,"194LB - Income by way of interest from infrastructure debt fund (non-resident)","-","-","-","-","-","-","-",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194 - Dividends",3]
[null,null,null,"194LB - Income by way of interest from infrastructure debt fund (non-resident)","No","Credit or payment (earlier)","194IA -Transfer of certain immovable property other than agriculture land(w.e.f 1-6-2013)",5000000,5000000,1,1,1,1,20,"-","-","-","-","-","194IA -Transfer of certain immovable property other than agriculture land(w.e.f 1-6-2013)",5000000,5000000,1,1,1,{"$f":"Y109","v":1},20,"-","-","-","-","-","194LB - Income by way of interest from infrastructure debt fund (non-resident)","-","-",5,5,5,5,20,null,null,null,null,"194LB - Income by way of interest from infrastructure debt fund (non-resident)","-","-",5,5,5,5,20,null,null,null,null,"194LB - Income by way of interest from infrastructure debt fund (non-resident)","NA","NA",5,5,5,5,20,15,2,5,12,"194LA - Immovable Property",200000,10,10,20,"-","-",5,"194LA - Immovable Property",200000,10,10,20,"194LB - Income by way of interest from infrastructure debt fund (non-resident)","-",5,5,20,"195 - Other Sums","-","Average rates as applicable","-",30,"195 - Other Sums","-","Average rates as applicable",null,30,"195 - Other Sums","-","-","-","-","194J - Professional Fees",20000,10,10,"195 - Other Sums","-","-","-","-","-","-","-",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194A - Interest other than interest on securities - Others",4]
[null,null,null,"194LBA - Certain income from units of a business trust(applicable from 01.10.2014)","No","Credit or payment (earlier)","194J - Professional Fees",30000,30000,"10 - Others Deductee,2 - Where payee engaged only in the business of operation of call centre","10 - Others Deductee,2 - Where payee engaged only in the business of operation of call centre","10 - Others Deductee, 2 - Where payee engaged only in the business of operation of call centre","10 - Others Deductee, 2 - Where payee engaged only in the business of operation of call centre",20,"-","-","-","-","-","194J - Professional Fees",30000,30000,"10 - Others Deductee,2 - Where payee engaged only in the business of operation of call centre","10 - Others Deductee,2 - Where payee engaged only in the business of operation of call centre","10 - Others Deductee, 2 - Where payee engaged only in the business of operation of call centre",{"$f":"Y110","v":"10 - Others Deductee, 2 - Where payee engaged only in the business of operation of call centre"},20,"-","-","-","-","-","194LBA - Certain income from units of a business trust(applicable from 01.10.2014)","-","-",10,10,10,10,20,null,null,null,null,"194LBA - Certain income from units of a business trust(applicable from 01.10.2014)","-","-",10,10,10,10,20,null,null,null,null,"194LBA - Certain income from units of a business trust(applicable from 01.10.2014)","NA","NA",10,10,10,10,20,"NA","NA","NA","NA","194LB - Income by way of interest from infrastructure debt fund (non-resident)","-",5,5,20,12,2,"-","194LB - Income by way of interest from infrastructure debt fund (non-resident)","-",5,5,20,"Sec 194 LC - Income by way of interest by an Indian specified company to a non-resident / foreign company on foreign currency approved loan / long-term infrastructure bonds from outside India (applicable from July 1, 2012)","-",5,5,20,"196B - Income from units","-",10,10,20,"196B - Income from units",null,10,10,20,"196B - Income from units","-","-","-","-","194K - Income in respect of units","-","-","-","196B - Income from units","-","-","-","-","-","-","-",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194A - Banks",5]
[null,null,null,"194LBA - Certain income from units of a business trust to non resident (applicable from 01.10.2014)","–",null,"194LA - Immovable Property",250000,250000,10,10,10,10,20,"-","-","-","-","-","194LA - Immovable Property",250000,250000,10,10,10,{"$f":"Y111","v":10},20,"-","-","-","-","-","194LBA - Certain income from units of a business trust to non resident (applicable from 01.10.2014)","-","-",5,5,5,5,20,null,null,null,null,"194LBA - Certain income from units of a business trust to non resident (applicable from 01.10.2014)","-","-",5,5,5,5,20,null,null,null,null,"194LBA - Certain income from units of a business trust to non resident (applicable from 01.10.2014)","NA","NA",5,5,5,5,20,15,2,5,12,"194LBA - Certain income from units of a business trust(applicable from 01.10.2014)","-",10,10,20,"-","-",5,"194LB - Income by way of interest from infrastructure debt fund (non-resident)","-",5,5,20,"194LD - Interest on certain bonds and govt. Securities(up to 31-05-2013)","-","-","-","-","196C-Income from foreign currency bonds or GDR (including long-term capital gains on transfer of such bonds) (not being dividend)","-",10,10,20,"196D - Income of FIIs from securities",20,20,20,20,"196D - Income of FIIs from securities",null,null,null,null,"194LA - Immovable Property","-","-","-","196D - Income of FIIs from securities","-","-","-","-","-","-","-",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194B - Winning from Lotteries",6]
[null,null,null,null,"No","Credit or payment (earlier)","194LB - Income by way of interest from infrastructure debt fund (non-resident)","-","-",5,5,5,5,20,10,15,2,5,12,"194LB - Income by way of interest from infrastructure debt fund (non-resident)","-","-",5,5,5,{"$f":"Y112","v":5},20,10,15,2,5,12,"194LBB - Income in respect of units of investment fund. ","-","-",10,10,10,10,20,null,null,null,null,"194LBB - Income in respect of units of investment fund. ","-","-",10,10,10,10,20,null,null,null,null,"194LBB - Income in respect of units of investment fund. ","NA","NA","10% For Residents","10% For Residents","10% For Residents",null,"20/30/40",15,2,5,12,"194LBA - Certain income from units of a business trust to non resident (applicable from 01.10.2014)","-",5,5,20,12,2,5,"Sec 194 LC - Income by way of interest by an Indian specified company to a non-resident / foreign company on foreign currency approved loan / long-term infrastructure bonds from outside India (applicable from July 1, 2012)","-",5,5,20,"194LD - Interest on certain bonds and govt. Securities(from 01-06-2013)","-",5,5,20,"196D - Income of FIIs from securities",20,20,20,20,null,null,null,null,null,null,null,null,null,null,"194LB - Income by way of interest from infrastructure debt fund (non-resident)","-","-","-",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194BB - Winnings from Horse Race",7]
[null,null,null,null,"No","Credit or payment (earlier)","194LBA - Certain income from units of a business trust(applicable from 01.10.2014)","-","-",10,10,10,10,20,"-","-","-","-","-","194LBA - Certain income from units of a business trust(applicable from 01.10.2014)","-","-",10,10,10,{"$f":"Y113","v":10},20,"-","-","-","-","-","Sec 194LBC - Income in respect of investment in securitisation trust.",null,null,null,null,null,null,null,null,null,null,null,"Sec 194LBC - Income in respect of investment in securitisation trust.",null,null,null,null,null,null,null,null,null,null,null,"Sec 194LBC - Income in respect of investment in securitisation trust.","NA","NA","30% For Residents","40% For Non Residents","25% For Residents","30% For Non Residents","25/30/40",15,2,5,12,"194LBB - Income in respect of units of investment fund. (applicable from 01.06.2015)","-",10,10,20,12,2,5,"194LD - Interest on certain bonds and govt. Securities(from 01-06-2013)","-",5,5,20,"195 - Other Sums","-","Average rates as applicable","-",30,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"195 - Other Sums","-","-","-",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194 C - Payment to Contractors",8]
[null,null,null,null,"No","Credit or payment (earlier)","194LBA - Certain income from units of a business trust to non resident (applicable from 01.10.2014)","-","-",5,5,5,5,20,10,15,2,5,12,"194LBA - Certain income from units of a business trust to non resident (applicable from 01.10.2014)","-","-",5,5,5,{"$f":"Y114","v":5},20,10,15,2,5,12,"Sec 194 LC - Income by way of interest by an Indian specified company to a non-resident / foreign company on foreign currency approved loan / long-term infrastructure bonds from outside India (applicable from July 1, 2012)","-","-",5,5,5,5,20,null,null,null,null,"Sec 194 LC - Income by way of interest by an Indian specified company to a non-resident / foreign company on foreign currency approved loan / long-term infrastructure bonds from outside India (applicable from July 1, 2012)","-","-",5,5,5,5,20,null,null,null,null,"Sec 194 LC - Income by way of interest by an Indian specified company to a non-resident / foreign company on foreign currency approved loan / long-term infrastructure bonds from outside India (applicable from July 1, 2012)","NA","NA",5,5,5,5,20,15,2,5,12,"Sec 194 LC - Income by way of interest by an Indian specified company to a non-resident / foreign company on foreign currency approved loan / long-term infrastructure bonds from outside India (applicable from July 1, 2012)","-",5,5,20,12,2,"-","195 - Other Sums","-","Average rates as applicable","-",30,"196B - Income from units","-",10,10,20,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"196B - Income from units","-","-","-",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"- Payment to Contractor - Single Transaction",9]
[null,null,null,null,"No","Credit or payment (earlier)","194LBB - Income in respect of units of investment fund. ","-","-","10% For Residents,& 40% For Non Residents ","10% For Residents,& 40% For Non Residents ","10% For Residents & 30 % For Non Residents","10% For Residents & 30 % For Non Residents","20/30/40",10,15,2,5,12,"194LBB - Income in respect of units of investment fund. ","-","-","10% For Residents,& 40% For Non Residents ","10% For Residents,& 40% For Non Residents ","10% For Residents & 30 % For Non Residents",{"$f":"Y115","v":"10% For Residents & 30 % For Non Residents"},"20/30/40",10,15,2,5,12,"194LD - Interest on certain bonds and govt. Securities(from 01-06-2013)","-","-",5,5,5,5,20,null,null,null,null,"194LD - Interest on certain bonds and govt. Securities(from 01-06-2013)","-","-",5,5,5,5,20,null,null,null,null,"194LD - Interest on certain bonds and govt. Securities(from 01-06-2013)","NA","NA",5,5,5,5,20,"NA","NA","NA","NA","194LD - Interest on certain bonds and govt. Securities(from 01-06-2013)","-",5,5,20,"-","-",5,"196B - Income from units","-",10,10,20,"196C-Income from foreign currency bonds or GDR (including long-term capital gains on transfer of such bonds) (not being dividend)","-",10,10,20,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"196D - Income of FIIs from securities","-","-","-",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"- Payment to Contractor - Aggregate During the F.Y.",10]
[null,null,null,null,"No","Credit or payment (earlier)","Sec 194LBC - Income in respect of investment in securitisation trust.","-","-","30% For Residents,40% For Non Residents & 25% for Individual and HUF","30% For Residents,40% For Non Residents & 25% for Individual and HUF","30% For Residents & 40% For Non Residents ,25% for Individual and HUF","30% For Residents & 40% For Non Residents ,25% for Individual and HUF","25/30/40",10,15,2,5,12,"Sec 194LBC - Income in respect of investment in securitisation trust.","-","-","30% For Residents,40% For Non Residents & 25% for Individual and HUF","30% For Residents,40% For Non Residents & 25% for Individual and HUF","30% For Residents & 40% For Non Residents ,25% for Individual and HUF",{"$f":"Y116","v":"30% For Residents & 40% For Non Residents ,25% for Individual and HUF"},"25/30/40",10,15,2,5,12,"195 - Other Sums","-","-","Average rates as applicable","Average rates as applicable","-","-",20,null,null,null,null,"195 - Other Sums","-","-","Average rates as applicable","Average rates as applicable","-","-",20,null,null,null,null,"195 - Other Sums","NA","NA","Average rates as applicable","Average rates as applicable","NA","NA",30,15,2,5,12,"195 - Other Sums","-","Average rates as applicable","-",30,12,2,5,"196C-Income from foreign currency bonds or GDR (including long-term capital gains on transfer of such bonds) (not being dividend)","-",10,10,20,"196D - Income of FIIs from securities",20,20,20,20,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"- Contract - Transporter who has provided valid PAN",11]
[null,null,null,null,"No","Credit or payment (earlier)","Sec 194 LC - Income by way of interest by an Indian specified company to a non-resident / foreign company on foreign currency approved loan / long-term infrastructure bonds from outside India (applicable from July 1, 2012)","-","-",5,5,5,5,20,10,15,2,5,12,"Sec 194 LC - Income by way of interest by an Indian specified company to a non-resident / foreign company on foreign currency approved loan / long-term infrastructure bonds from outside India (applicable from July 1, 2012)","-","-",5,5,5,{"$f":"Y117","v":5},20,10,15,2,5,12,"196A-Foreign comp unit holder of MF","-","-",10,10,10,10,20,null,null,null,null,"196A-Foreign comp unit holder of MF","-","-",10,10,10,10,20,null,null,null,null,"196A-Foreign comp unit holder of MF","NA","NA",10,10,20,20,20,15,2,5,12,"196A-Foreign comp unit holder of MF","NA","NA","NA","NA","NA","NA","NA","196D - Income of FIIs from securities","-",20,20,20,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194D - Insurance Commission",12]
[null,null,null,null,"No","Credit or payment (earlier)","194LD - Interest on certain bonds and govt. Securities(from 01-06-2013)","-","-",5,5,5,5,20,10,"-","-","-","-","194LD - Interest on certain bonds and govt. Securities(from 01-06-2013)","-","-",5,5,5,{"$f":"Y118","v":5},20,10,"-","-","-","-","196B - Income from units","-","-",10,10,10,10,20,null,null,null,null,"196B - Income from units","-","-",10,10,10,10,20,null,null,null,null,"196B - Income from units","NA","NA",10,10,10,10,20,15,2,5,12,"196B - Income from units","-",10,10,20,12,2,5,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194E - Payment to Non-Resident Sportsmen or Sports Association",13]
[null,null,null,null,null,null,"195 - Other Sums","-","-","Average rates as applicable","Average rates as applicable","-","-",30,10,15,2,5,12,"195 - Other Sums","-","-","Average rates as applicable","Average rates as applicable","-",{"$f":"Y119","v":"-"},30,10,15,2,5,12,"196C-Income from foreign currency bonds or GDR (including long-term capital gains on transfer of such bonds) (not being dividend)","-","-",10,10,10,10,20,null,null,null,null,"196C-Income from foreign currency bonds or GDR (including long-term capital gains on transfer of such bonds) (not being dividend)","-","-",10,10,10,10,20,null,null,null,null,"196C-Income from foreign currency bonds or GDR (including long-term capital gains on transfer of such bonds) (not being dividend)","NA","NA",10,10,10,10,20,15,2,5,12,"196C-Income from foreign currency bonds or GDR (including long-term capital gains on transfer of such bonds) (not being dividend)","-",10,10,20,12,2,5,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194EE - Payments out of deposits under NSS",14]
[null,null,null,null,"–",null,"196A-Foreign comp unit holder of MF","-","-",10,10,20,20,20,10,15,2,5,12,"196A-Foreign comp unit holder of MF","-","-",10,10,20,{"$f":"Y120","v":20},20,10,15,2,5,12,"196D - Income of FIIs from securities","-","-",20,20,20,20,20,null,null,null,null,"196D - Income of FIIs from securities","-","-",20,20,20,20,20,null,null,null,null,"196D - Income of FIIs from securities","NA","NA",20,20,20,20,20,15,2,5,12,"196D - Income of FIIs from securities","-",20,20,20,12,2,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194F - Repurchase Units by MFs",15]
[null,null,null,null,"–",null,"196B - Income from units","-","-",10,10,10,10,20,10,15,2,5,12,"196B - Income from units","-","-",10,10,10,{"$f":"Y121","v":10},20,10,15,2,5,12,"2018-19",null,null,null,null,null,null,null,null,null,null,null,"2017-18",null,null,null,null,null,null,null,null,null,null,null,"2016-17",null,null,null,null,null,null,null,null,null,null,null,"2015-16",null,null,null,null,null,null,null,"2014-15",null,null,null,null,"2013-14",null,null,null,null,"2012-13",null,null,null,null,"2011-12",null,null,null,null,"2010-11",null,null,null,null,"2009-10",null,null,null,"2008-09",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194G - Commission - Lottery",16]
[null,null,null,null,"–",null,"196C-Income from foreign currency bonds or GDR (including long-term capital gains on transfer of such bonds) (not being dividend)","-","-",10,10,10,10,20,10,15,2,5,12,"196C-Income from foreign currency bonds or GDR (including long-term capital gains on transfer of such bonds) (not being dividend)","-","-",10,10,10,{"$f":"Y122","v":10},20,10,15,2,5,12,{"$f":"AG83","v":"Nature of Payment Made To Residents"},{"$f":"AH83","v":"Threshold(Rs.)"},null,{"$f":"AJ83","v":"Company / Firm / Co-operative Society / Local Authority"},null,{"$f":"AL83","v":"Individual / HUF"},null,{"$f":"AN83","v":"If No / Invalid PAN"},"Non Residents other than company (if income exceeds Rs.1 Crore)","Non Resident companies if income is between Rs.1 Crore and 10 Crore","Non Resident companies if income is greater than Rs.10 Crore","Surcharge on Coperative Society & Firms in case of Non-Residents(if income exceeds Rs. 1 crore)","Nature of Payment Made To Residents","Threshold(Rs.)",null,{"$f":"AV83","v":"Company / Firm / Co-operative Society / Local Authority"},null,{"$f":"AX83","v":"Individual / HUF"},null,{"$f":"AZ83","v":"If No / Invalid PAN"},"Non Residents other than company (if income exceeds Rs.1 Crore)","Non Resident companies if income is between Rs.1 Crore and 10 Crore","Non Resident companies if income is greater than Rs.10 Crore","Surcharge on Coperative Society & Firms in case of Non-Residents(if income exceeds Rs. 1 crore)","Nature of Payment Made To Residents","Threshold(Rs.)",null,{"$f":"BH83","v":"Company / Firm / Co-operative Society / Local Authority"},null,{"$f":"BJ83","v":"Individual / HUF"},null,{"$f":"BL83","v":"If No / Invalid PAN"},"Non Residents other than company (if income exceeds Rs.1 Crore)","Non Resident companies if income is between Rs.1 Crore and 10 Crore","Non Resident companies if income is greater than Rs.10 Crore","Surcharge on Coperative Society & Firms in case of Non-Residents(if income exceeds Rs. 1 crore)","Nature of Payment Made To Residents","Threshold (Rs.)","Company / Firm / Co-operative Society / Local Authority","Individual / HUF","If No / Invalid PAN","Non Residents other than company (if income exceeds Rs.1 Crore)","Non Resident companies if income is between Rs.1 Crore and 10 Crore","Non Resident companies if income is greater than Rs.10 Crore","Nature of Payment Made To Residents","Threshold (Rs.)","Company / Firm / Co-operative Society / Local Authority","Individual / HUF","If No / Invalid PAN","Nature of Payment Made To Residents","Threshold (Rs.)","Company / Firm / Co-operative Society / Local Authority","Individual / HUF","If No / Invalid PAN","Nature of Payment Made To Residents","Threshold (Rs.)","Company / Firm / Co-operative Society / Local Authority","Individual / HUF","If No / Invalid PAN","Nature of Payment Made To Residents","Threshold (Rs.)","Company / Firm / Co-operative Society / Local Authority","Individual / HUF",{"$f":"CR83","v":"If No / Invalid PAN"},"Nature of Payment Made To Residents","Threshold (Rs.)","Company / Firm / Co-operative Society / Local Authority","Individual / HUF","If No / Invalid PAN","Nature of Payment Made To Residents","Threshold (Rs.)","Company / Firm / Co-operative Society / Local Authority","Individual / HUF","Nature of Payment Made To Residents","Threshold (Rs.)","Company Where Total Payment Is Upto Rs. 1 Crore","Company",0,"Individual / HUF Where Total Payment Does Not Exceed Rs. 10 Lacs; Firm Where Total Payment Does Not Exceed Rs. 1 Crore","Individual / HUF Where Total Payment Exceeds Rs. 10 Lacs; Firm Where Total Payment Exceeds Rs. 1 Crore",0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194H - Commission / Brokerage",17]
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[null,null,null,null,"–",null,{"$f":"G82","v":"2020-21"},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"T82","v":"2019-20"},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'TDS-A'!$D$4","v":"194A - Banks"},{"$f":"INDEX(AH86:AH120,MATCH($AG$124,TDSRATE_201718,0))","v":10000},10000,10,10,10,10,20,0,0,0,0,{"$f":"'TDS-A'!$D$4","v":"194A - Banks"},{"$f":"INDEX(AT86:AT120,MATCH($AS$124,TDSRATE_201718,0))","v":10000},10000,10,10,10,10,20,0,0,0,0,{"$f":"'TDS-A'!$D$4","v":"194A - Banks"},{"$f":"INDEX($BF$86:$BF$120,MATCH($BE$124,TDSRATE_201617,0))","v":10000},{"$f":"INDEX($BG$86:$BG$120,MATCH($BE$124,TDSRATE_201617,0))","v":10000},{"$f":"INDEX($BH$86:$BH$120,MATCH($BE$124,TDSRATE_201617,0))","v":10},{"$f":"INDEX($BI$86:$BI$120,MATCH($BE$124,TDSRATE_201617,0))","v":10},{"$f":"INDEX($BJ$86:$BJ$120,MATCH($BE$124,TDSRATE_201617,0))","v":10},{"$f":"INDEX($BK$86:$BK$120,MATCH($BE$124,TDSRATE_201617,0))","v":10},{"$f":"INDEX(BL86:BL120,MATCH($BE$124,TDSRATE_201617,0))","v":20},{"$f":"INDEX(BM86:BM120,MATCH($BE$124,TDSRATE_201617,0))","v":"NA"},{"$f":"INDEX(BN86:BN120,MATCH($BE$124,TDSRATE_201617,0))","v":"NA"},{"$f":"INDEX(BO86:BO120,MATCH($BE$124,TDSRATE_201617,0))","v":"NA"},{"$f":"INDEX(BP86:BP120,MATCH($BE$124,TDSRATE_201617,0))","v":"NA"},{"$f":"'TDS-A'!$D$4","v":"194A - Banks"},{"$f":"INDEX(BR86:BR120,MATCH($BQ$124,TDSRATE_201516,0))","v":10000},10,10,20,"-","-",5,{"$f":"'TDS-A'!$D$4","v":"194A - Banks"},{"$f":"INDEX(BZ86:BZ120,MATCH($BY$124,TDSRATE_201415,0))","v":10000},{"$f":"INDEX(CA86:CA120,MATCH($BY$124,TDSRATE_201415,0))","v":10},{"$f":"INDEX(CB86:CB120,MATCH($BY$124,TDSRATE_201415,0))","v":10},{"$f":"INDEX(CC86:CC120,MATCH($BY$124,TDSRATE_201415,0))","v":20},{"$f":"'TDS-A'!$D$4","v":"194A - Banks"},{"$f":"INDEX(CE86:CE120,MATCH($CD$124,TDSRATE_201314,0))","v":10000},{"$f":"INDEX(CF86:CF120,MATCH($CD$124,TDSRATE_201314,0))","v":10},{"$f":"INDEX(CG86:CG120,MATCH($CD$124,TDSRATE_201314,0))","v":10},{"$f":"INDEX(CH86:CH120,MATCH($CD$124,TDSRATE_201314,0))","v":20},{"$f":"'TDS-A'!$D$4","v":"194A - Banks"},{"$f":"INDEX(CJ86:CJ120,MATCH($CI$124,TDSRATE_201213,0))","v":10000},{"$f":"INDEX(CK86:CK120,MATCH($CI$124,TDSRATE_201213,0))","v":10},{"$f":"INDEX(CL86:CL120,MATCH($CI$124,TDSRATE_201213,0))","v":10},{"$f":"INDEX(CM86:CM120,MATCH($CI$124,TDSRATE_201213,0))","v":20},{"$f":"'TDS-A'!$D$4","v":"194A - Banks"},{"$f":"INDEX(CO86:CO120,MATCH($CN$124,TDSRATE_201314,0))","v":10000},{"$f":"INDEX(CP86:CP120,MATCH($CN$124,TDSRATE_201314,0))","v":10},{"$f":"INDEX(CQ86:CQ120,MATCH($CN$124,TDSRATE_201314,0))","v":10},{"$f":"INDEX(CR86:CR120,MATCH($CN$124,TDSRATE_201314,0))","v":20},{"$f":"'TDS-A'!$D$4","v":"194A - Banks"},{"$f":"INDEX(CT86:CT120,MATCH($CS$124,TDSRATE_201213,0))","v":10000},{"$f":"INDEX(CU86:CU120,MATCH($CS$124,TDSRATE_201213,0))","v":10000},{"$f":"INDEX(CV86:CV120,MATCH($CS$124,TDSRATE_201213,0))","v":10},{"$f":"INDEX(CW86:CW120,MATCH($CS$124,TDSRATE_201213,0))","v":10},{"$f":"'TDS-A'!$D$4","v":"194A - Banks"},{"$f":"INDEX(CY86:CY120,MATCH($CX$124,TDSRATE_201314,0))","v":"-"},{"$f":"INDEX(CZ86:CZ120,MATCH($CX$124,TDSRATE_201314,0))","v":"-"},{"$f":"INDEX(DA86:DA120,MATCH($CX$124,TDSRATE_201314,0))","v":"-"},{"$f":"'TDS-A'!$D$4","v":"194A - Banks"},{"$f":"INDEX(DC86:DC120,MATCH($DB$124,TDSRATE_201213,0))","v":"-"},"-","-","-","-","-","-",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194I - Rent - Plant / Machinery",19]
[null,"2016-17",null,"2017-18",null,null,{"$f":"G83","v":"Nature of Payment Made To Residents"},{"$f":"H83","v":"Threshold(Rs.)"},null,{"$f":"J83","v":"Company / Firm / Co-operative Society / Local Authority"},null,{"$f":"L83","v":"Individual / HUF"},null,{"$f":"N83","v":"If No / Invalid PAN"},{"$f":"O83","v":"Non residents other than company (if income between Rs.50 lakh and Rs. 1 Crore)"},{"$f":"P83","v":"Non Residents other than company (if income exceeds Rs.1 Crore)"},{"$f":"Q83","v":"Non Resident companies if income is between Rs.1 Crore and 10 Crore"},{"$f":"R83","v":"Non Resident companies if income is greater than Rs.10 Crore"},null,{"$f":"T83","v":"Nature of Payment Made To Residents"},{"$f":"U83","v":"Threshold(Rs.)"},null,{"$f":"W83","v":"Company / Firm / Co-operative Society / Local Authority"},null,{"$f":"Y83","v":"Individual / HUF"},null,{"$f":"AA83","v":"If No / Invalid PAN"},{"$f":"AB83","v":"Non residents other than company (if income between Rs.50 lakh and Rs. 1 Crore)"},{"$f":"AC83","v":"Non Residents other than company (if income exceeds Rs.1 Crore)"},{"$f":"AD83","v":"Non Resident companies if income is between Rs.1 Crore and 10 Crore"},{"$f":"AE83","v":"Non Resident companies if income is greater than Rs.10 Crore"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194IA -Transfer of certain immovable property other than agriculture land(upto 31-5-2013)",20]
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[null,"2012-13",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1-April-2016 to 31-May-2016)",null,null,null,null,null,null,null,null,null,null,null,"1-April-2016 to 31-May-2016)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194LB - Income by way of interest from infrastructure debt fund (non-resident)",24]
[null,"2011-12",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Non Residents other than company ","Non Resident companies ","Non Resident companies ","Surcharge on Coperative Society & Firms in case of Non-Residents",null,null,null,null,null,null,null,null,"Non Residents other than company ","Non Resident companies ","Non Resident companies ","Surcharge on Coperative Society & Firms in case of Non-Residents",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Sec 194 LC - Income by way of interest by an Indian specified company to a non-resident / foreign company on foreign currency approved loan / long-term infrastructure bonds from outside India (applicable from July 1, 2012)",25]
[null,"2010-11",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Income Range","exceeds Rs.1 Crore","between Rs.1 Crore and 10 Crore","greater than Rs.10 Crore","exceeds Rs.1 Crore",null,null,null,null,null,null,null,"Income Range","exceeds Rs.1 Crore","between Rs.1 Crore and 10 Crore","greater than Rs.10 Crore","exceeds Rs.1 Crore",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194LD - Interest on certain bonds and govt. Securities(up to 31-05-2013)",26]
[null,"2009-10",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Surcharge Rate (%)",{"$f":"'Table for TDS'!AO68","v":0},{"$f":"'Table for TDS'!AP68","v":0},{"$f":"'Table for TDS'!AQ68","v":0},{"$f":"'Table for TDS'!AR68","v":0},null,null,null,null,null,null,null,"Surcharge Rate (%)",{"$f":"'Table for TDS'!BA68","v":0},{"$f":"'Table for TDS'!BB68","v":0},{"$f":"'Table for TDS'!BC68","v":0},{"$f":"'Table for TDS'!BD68","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194LD - Interest on certain bonds and govt. Securities(from 01-06-2013)",27]
[null,"2008-09",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"195 - Other Sums",28]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"196B - Income from units",29]
[null,null,"194LBB - Income in respect of units of investment fund. ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"196C-Income from foreign currency bonds or GDR (including long-term capital gains on transfer of such bonds) (not being dividend)",30]
[{"$f":"'TDS-B'!A21","v":"2019-20"},{"$f":"INDEX(B139:B148,MATCH($A$137,$A$139:$A$148,0))","v":"2020-07-31"},{"$f":"INDEX(C139:C148,MATCH($A$137,$A$139:$A$148,0))","v":"2021-03-31"},{"$f":"INDEX(D139:D148,MATCH($A$137,$A$139:$A$148,0))","v":"Covid-19"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"196D - Income of FIIs from securities",31]
["F.YEAR","DUE DATE","Extended Date","Main Reason",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2012-13","192 - Salaries",1]
["2011-12","2012-07-31","2012-08-31","Collaps in Power Grid",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"193 - Interest on securities",{"$f":"EC138+1","v":2}]
["2012-13",{"$f":"EOMONTH(B139,12)","v":"2013-07-31"},"2013-08-05","Server overloaded",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194 - Dividends",3]
["2013-14",{"$f":"EOMONTH(B140,12)","v":"2014-07-31"},"No extention","NA",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194A - Interest other than interest on securities - Others",4]
["2014-15","2015-07-31","2015-09-07","Slowdown of e-services and change in format",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194A - Banks",5]
["2015-16","2016-07-31","2016-08-05","Strike and followed by weekly holiday",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194B - Winning from Lotteries",6]
["2016-17","2017-07-31","2017-08-05","Non linking of PAN and Adhar",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194BB - Winnings from Horse Race",7]
["2017-18","2018-07-31","2018-08-31","Unspecfied",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194 C - Payment to Contractors",8]
["2018-19","2019-07-31","2019-08-31","Change in format",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"- Payment to Contractor - Single Transaction",9]
["2019-20","2020-07-31","2021-03-31","Covid-19",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"- Payment to Contractor - Aggregate During the F.Y.",10]
["2020-21","2021-07-31","No extention","NA",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"- Contract - Transporter who has provided valid PAN",11]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194D - Insurance Commission",12]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194E - Payment to Non-Resident Sportsmen or Sports Association",13]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194EE - Payments out of deposits under NSS",14]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194F - Repurchase Units by MFs",15]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194G - Commission - Lottery",16]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194H - Commission / Brokerage",17]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194I - Rent - Land and Building",18]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194I - Rent - Plant / Machinery",19]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194J - Professional Fees",20]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194J - Professional Fees",20]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194K - Income in respect of units",21]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194LA - Immovable Property",22]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194LB - Income by way of interest from infrastructure debt fund (non-resident)",23]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"195 - Other Sums",24]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"196B - Income from units",25]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"196D - Income of FIIs from securities",26]

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["Home","Useful_Income_Tax_information__For_Fin._Year_2018_19",null,null,null,null,null,null,null,null,null,null,null,null,null,"Home"]
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[null,null,"Income Tax Forms"]
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[null,"A)-View according to Form No"]
[null,"Select Form No","Name of form"]
[null,"Form 43",{"$f":"'Tax Information(18-19)'!B1057","v":"Appeal against refusal to approve or withdrawal of approval from a superannuation fund"}]
[]
[null,"(B)-View according to Name of Form"]
[null,"Select name of form",null,null,null,null,null,null,null,null,null,null,null,null,"Form No."]
[null,"Statement to be furnished to the Assessing Officer/prescribed authority under sub-section (2) of section 11 of the Income-tax Act, 1961",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Tax Information(18-19)'!$C$1057","v":"Form 10"}]
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[null,null,"Income Tax Return Forms"]
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[null,"Return Form No",null,null,{"$f":"CONCATENATE(B16,\"  \", ,B17,,,,\"  \",\"applicable for\")","v":"Return Form No  Form No.:ITR-1 SAHAJ  applicable for"}]
[null,"Form No.:ITR-1 SAHAJ",null,null,{"$f":"'Tax Information(18-19)'!$B$1067","v":"For individuals being a resident other than not ordinarily resident having Income from Salaries, one house property, other sources (Interest etc.) and having total income upto Rs.50 lakh"}]

{"sheet":"Deduction(17-18)","index":82,"n_rows":290,"n_cols":19,"rows_kept":290,"cut":false,"hidden":true,"merged":[[1,7,1,12],[227,0,227,3],[264,0,264,3],[272,0,272,3],[258,0,258,3],[165,0,165,4],[166,0,166,4],[195,0,195,4],[1,18,1,19],[2,18,2,19],[1,1,1,2],[0,1,0,3],[70,0,70,3],[12,0,12,3],[13,0,13,2],[9,18,9,19],[10,18,10,19],[3,18,3,19],[4,18,4,19],[5,18,5,19],[6,18,6,19],[7,18,7,19],[8,18,8,19],[11,18,11,19],[12,18,12,19],[13,18,13,19],[14,18,14,19],[15,18,15,19],[16,18,16,19],[17,18,17,19],[18,18,18,19],[19,18,19,19],[20,18,20,19],[21,18,21,19],[22,18,22,19],[24,18,24,19],[25,18,25,19],[26,18,26,19],[27,18,27,19],[28,18,28,19],[29,18,29,19],[30,18,30,19],[31,18,31,19],[45,18,45,19],[41,18,41,19],[32,18,32,19],[33,18,33,19],[34,18,34,19],[35,18,35,19],[36,18,36,19],[38,18,38,19],[39,18,39,19],[40,18,40,19],[44,18,44,19],[42,18,42,19]]}
[null,"DEDUCTIONS"]
[null,"[AY 2018-19]",null,null,null,null,null,"D. Under the head Capital Gain",null,null,null,null,null,null,null,null,null,null," ■  Contributions by an individual made under Employees' Provident Fund Scheme"]
["Nature of deduction Against 'salaries'","Section","Who can claim","Key points (if any)",null,null,null,"Particulars","Eligible taxpayer","Capital gains eligible for exemption","Capital gains arising from transfer of","Assets to be acquired for exemption","Time limit for acquiring the new assets","Exemption Amount","Withdrawal of exemption","Deposit in Capital gains deposit scheme before due date under Sec. 139(1)",null,null," ■  Contribution to Public Provident Fund Account in the name of:"]
["Entertainment allowance [actual or at the rate of 1/5th of salary, whichever is less] [limited to Rs. 5,000]","16(ii)","Government employees",null,null,null,null,"Section 54","Individual and HUF","Long-term","Residential House property","One residential house property","Purchase: within 1 year before or 2 years after date of transfer.Construction: within 3 years after date of transfer","Investment in new assets or capital gain, whichever is lower","If new asset is transferred within 3 years of its acquisition","Yes",null,null," ■  Contribution by an employee to a recognised provident fund"]
["Employment tax","16(iii)","Salaried assessees",null,null,null,null,"Section 54D","Any person","Short-term or Long-term","Compulsory acquisition of land or building forming part of industrial undertaking (which was used for industrial purposes for at least 2 years before its acquisition).","Land or building for shifting or reestablishing said industrial undertaking","Within 3 years from date of receipt of compensation","Investment in new assets or capital gain, whichever is lower","If new asset is transferred within 3 years of its acquisition","Yes",null,null," ■  Contribution by an employee to an approved superannuation fund"]
[{"$f":"'Tax Information(17-18)'!B28","v":"Employment tax"},{"$f":"INDEX($B$4:$B$5,MATCH($A$6,Nature_of_deduction_Against__salaries_1718,0))","v":"16(iii)"},{"$f":"INDEX($C$4:$C$5,MATCH($A$6,Nature_of_deduction_Against__salaries_1718,0))","v":"Salaried assessees"},{"$f":"INDEX($D$4:$D$5,MATCH($A$6,Nature_of_deduction_Against__salaries_1718,0))","v":0},null,null,null,"Section 54F","Individual and HUF","Long-term","Any long term asset (other than a residential house property) provided on date of transfer taxpayer does not own more than one residential house property (except the new house)","One residential house property","Purchase: within 1 year before or within 2 years after date of transfer.Construction: within 3 years after date of transfer","Investment in new assets X capital gain/net consideration","a) If new asset is transferred within 3 years of acquisition,b) if another residential house is purchased within 2 years of transfer of original asset;c) if another house is constructed within 3 years of transfer of original asset","Yes",null,null," ■  Subscription to any notified security or notified deposit scheme of the Central Government. For this purpose, Sukanya Samriddhi Account Scheme has been notified vide Notification No. 9/2015, dated 21.01.2015. Any sum deposited during the year in Sukanya Samriddhi Account by an individual would be eligible for deduction."]
["Nature of deduction Against 'income from house properties'","Section","Who can claim","Key points (if any)",null,null,null,"Section 54GA","Any person","Short-term or Long-term","Land, building, plant or machinery, in order to shift industrial undertaking from urban area to SEZ.","Land, building, plant or machinery, in order to shift industrial undertaking to SEZ.","Within 1 year before or within 3 years after date of transfer","Investment in new assets or capital gain, whichever is lower","If new asset is transferred within 3 years of acquisition","Yes",null,null," ■  Amount can be deposited by an individual or in the name of girl child of an individual or in the name of the girl child for whom such an individual is the legal guardian."]
["Taxes levied by local authority and borne by owner if paid in relevant previous year","23(1), first proviso","All assessees",null,null,null,null,{"$f":"'Tax Information(17-18)'!A96","v":"Section 54F"},{"$f":"INDEX($I$4:$I$7,MATCH($H$8,Section_in_capital_gain_1718,0))","v":"Individual and HUF"},{"$f":"INDEX($J$4:$J$7,MATCH($H$8,Section_in_capital_gain_1718,0))","v":"Long-term"},{"$f":"INDEX($K$4:$K$7,MATCH($H$8,Section_in_capital_gain_1718,0))","v":"Any long term asset (other than a residential house property) provided on date of transfer taxpayer does not own more than one residential house property (except the new house)"},{"$f":"INDEX($L$4:$L$7,MATCH($H$8,Section_in_capital_gain_1718,0))","v":"One residential house property"},{"$f":"INDEX($M$4:$M$7,MATCH($H$8,Section_in_capital_gain_1718,0))","v":"Purchase: within 1 year before or within 2 years after date of transfer.Construction: within 3 years after date of transfer"},{"$f":"INDEX($N$4:$N$7,MATCH($H$8,Section_in_capital_gain_1718,0))","v":"Investment in new assets X capital gain/net consideration"},{"$f":"INDEX($O$4:$O$7,MATCH($H$8,Section_in_capital_gain_1718,0))","v":"a) If new asset is transferred within 3 years of acquisition,b) if another residential house is purchased within 2 years of transfer of original asset;c) if another house is constructed within 3 years of transfer of original asset"},{"$f":"INDEX($P$4:$P$7,MATCH($H$8,Section_in_capital_gain_1718,0))","v":"Yes"},null,null," ■  Subscription to notified savings certificates [National Savings Certificates (VIII Issue)]"]
["Standard deduction [30% of the annual value (gross annual value less municipal taxes)]","24(a)","All assessees",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," ■  Contribution for participation in unit-linked Insurance Plan of UTI :"]
["Interest on borrowed capital (Rs. 30,000/Rs. 2,00,000, subject to specified conditions)","24(b)","All assessees",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," ■  Contribution to notified unit-linked insurance plan of LIC Mutual Fund [Dhanaraksha 1989]"]
["Standard deduction of 30 per cent of arrears of rent or unrealised rent received","25A","All assessees",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," ■  Subscription to notified deposit scheme or notified pension fund set up by National Housing Bank [Home Loan Account Scheme/National Housing Banks (Tax Saving) Term Deposit Scheme, 2008]"]
[{"$f":"'Tax Information(17-18)'!B32","v":"Standard deduction [30% of the annual value (gross annual value less municipal taxes)]"},{"$f":"INDEX($B$8:$B$11,MATCH($A$12,Nature_of_deduction_Against__income_from_house_properties_1718,0))","v":"24(a)"},{"$f":"INDEX($C$8:$C$11,MATCH($A$12,Nature_of_deduction_Against__income_from_house_properties_1718,0))","v":"All assessees"},{"$f":"INDEX($D$8:$D$11,MATCH($A$12,Nature_of_deduction_Against__income_from_house_properties_1718,0))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null," ■  Tuition fees (excluding development fees, donations, etc.) paid by an individual to any university, college, school or other educational institution situated in India, for full time education of any 2 of his/her children"]
["Against 'profits and gains of business or profession'",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," ■  Certain payments for purchase/construction of residential house property"]
["A. Deductible items",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," ■  Subscription to notified schemes of (a) public sector companies engaged in providing long-term finance for purchase/construction of houses in India for residential purposes/(b) authority constituted under any law for satisfying need for housing accommodation or for planning, development or improvement of cities, towns and villages, or for both"]
["Nature of deduction Against 'profits and gains of business or profession'","Section","Who can claim","Key points (if any)",null,null,null,null,null,null,null,null,null,null,null,null,null,null," ■  Sum paid towards notified annuity plan of LIC (New Jeevan Dhara/New Jeevan Dhara-I/New Jeevan Akshay/New Jeevan Akshay-I/New Jeevan Akshay-II/Jeewan Akshay-III plan of LIC) or other insurer"]
["Rent, rates, taxes, repairs (excluding capital expenditure) and insurance for premises",30,"All assessees",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," ■  Subscription to any units of any notified [u/s 10(23D)] Mutual Fund or the UTI (Equity Linked Saving Scheme, 2005)"]
["Repairs (excluding capital expenditure) and insurance of machinery, plant and furniture",31,"All assessees",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," ■  Contribution by an individual to any pension fund set up by any mutual fund which is referred to in section 10(23D) or by the UTI (UTI Retirement Benefit Pension Fund)"]
["Depreciation in respect of following assets shall be allowed at prescribed percentage on actual cost of an asset (i.e., Straight Line Method):","32(1)(i)","Taxpayers engaged in business of generation or generation and distribution of power have the option to claim depreciation on written down value basis also"," i. Tangible Assets (buildings, machinery, plant or furniture);ii.Intangible Assets (know-how, patents, copyrights, trademarks, licenses, franchises, or any other business or commercial rights of similar nature).",null,null,null,null,null,null,null,null,null,null,null,null,null,null," ■  Subscription to equity shares or debentures forming part of any approved eligible issue of capital made by a public company or public financial institutions"]
["Depreciation in respect of following assets shall be allowed at prescribed percentage on written down value of each block of asset (as per WDV method):","32(1)(ii)","All assessees engaged in business or profession",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," ■  Subscription to any units of any approved mutual fund referred to in section 10(23D), provided amount of subscription to such units is subscribed only in 'eligible issue of capital' referred to above."]
["Investment allowance shall be allowed at 15% of actual cost of new asset acquired and installed by a company engaged in business or manufacturing or production of any article or thing (Subject to certain conditions)","32AC","Company engaged in business of manufacturing or production of any article or thing.","Deduction shall be available if actual cost of new plant and machinery acquired and installed by the company during the previous year exceeds Rs. 25/100 Crores, as the case may be",null,null,null,null,null,null,null,null,null,null,null,null,null,null," ■  Term deposits for a fixed period of not less than 5 years with a scheduled bank, and which is in accordance with a scheme11 framed and notified."]
["Investment allowance shall be allowed at 15% of actual cost of investment made in new plant and machinery ","32AD","All taxpayers who acquire new plant and machinery for purpose of setting-up manufacturing unit in notified backward areas in the State of Andhra Pradesh, Bihar, Telangana or West Bengal","(other than ships, aircraft, vehicle, office appliances, second hand plant or machinery, etc.) if manufacturing unit is set-up in notified backward area in the State of Andhra Pradesh, Bihar, Telangana or West Bengal (subject to certain conditions).",null,null,null,null,null,null,null,null,null,null,null,null,null,null," ■  Subscription to notified bonds issued by the NABARD."]
["Development allowance - 50 per cent of actual cost of planting (subject to certain conditions and limits) (planting should have been completed before 1-4-1990)","33A","Assessee engaged in business of growing and manufacturing tea in India",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," ■  Deposit in an account under the Senior Citizen Savings Scheme Rules, 2004 (subject to certain conditions)"]
["Tea/Coffee/Rubber Development Account - Amount deposited in account with National Bank (Special Account) or in Deposit Account of Tea Board, Coffee Board or Rubber Board ","33AB","Assessees engaged in business of growing and manufacturing tea/Coffee/Rubber in India","in accordance with approved scheme or 40% of profits of business, whichever is less (subject to certain conditions)",null,null,null,null,null,null,null,null,null,null,null,null,null,null," ■  5-year term deposit in an account under the Post Office Time Deposit Rules, 1981 (subject to certain conditions)"]
["Amount deposited in Special Account with SBI/Site Restoration Account or 20 per cent of profits, whichever is less (subject to certain conditions)","33ABA","Assessee carrying on business of prospecting for, or extraction or production of, petroleum or natural gas or both in India",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Notes:"]
["Revenue expenditure on scientific research pertaining to business of assessee is allowed as deduction (Subject to certain conditions).","35(1)(i)","All assessee","Expenditure on scientific research incurred within 3 years before commencement of business (in the nature of purchase of materials and salary of employees other than perquisite) is allowed as deduction in the year of commencement of business to the extent certified by prescribed authority.",null,null,null,null,null,null,null,null,null,null,null,null,null,null," 1.  Deduction is limited to whole of the amount paid or deposited subject to a maximum of Rs. 1,50,00012. This maximum limit of Rs. 1,50,00012 is the aggregate of the deduction that may be claimed under sections 80C, 80CCC and 80CCD."]
["175% of contribution made to approved research association, university, college or other institution to be used for scientific research shall be allowed as deduction (Subject to certain conditions)","35(1)(ii)","All assessee","150% of sum paid to such association, university, college or other institution is allowed as deduction (applicable from AY 2018-19)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2. The sums paid or deposited need not be out of income chargeable to tax of the previous year. Amount may be paid or deposited any time during the previous year, but the deduction shall be available on so much of the aggregate of sums as do not exceed the total income chargeable to tax during the previous year."]
["125% of contribution made to an approved company registered in India to be used for the purpose of scientific research is allowed as deduction (Subject to certain conditions)","35(1)(iia)","All assessee","Entire sum paid to the company is allowed as deduction (applicable from AY 2018-19)",null,null,null,null,null,null,null,null,null,null,null,null,null,null," 3.  Life Insurance premium is part of gross qualifying amount for the purpose of deduction under section 80C. Payment of premium which is in excess of 10 per cent (if policy is issued on or after 1-4-2013, 15% in case of insurance on life of person with disability referred to in section 80U or suffering from disease or ailment specified in section 80DDB/rule 11DD) of actual capital sum assured shall not be included in gross qualifying amount. The value of any premiums agreed to be returned or of any benefit by way of bonus or otherwise, over and above the sum actually assured, which is to be or may be received under the policy by any person, shall not be taken into account for the purpose of calculating the actual capital sum assured."]
["125% of contribution made to approved research association, university, college or other institution with objects of undertaking statistical research or research in social sciences shall be allowed as deduction (Subject to certain conditions)","35(1)(iii)","All assessee","Entire sum paid to such association, university, college or other institution is allowed as deduction (applicable from AY 2018-19)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"The limit of 10 per cent will be applicable only in the case of policies issued on or after 1-4-2012. In respect of policies issued prior to 1-4-2012, the old limit of 20 per cent of actual sum assured will be applicable."]
["Capital expenditure incurred during the year on scientific research relating to the business carried on by the assessee is allowed as deduction (Subject to certain conditions)","35(1)(iv) read with 35(2)","All assessee","Capital expenditure incurred within 3 years before commencement of business is allowed as deduction in the year of commencement of business.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"With effect from 1-4-2013, 'actual capital sum assured' in relation to a life insurance policy shall mean the minimum amount assured under the policy on happening of the insured event at any time during the term of the policy, not taking into account—"]
["200% of payment made to a National Laboratory or University or an Indian Institute of Technology or a specified person is allowed as deduction (Subject to certain conditions).","35(2AA)26","All assessee","150% of payment is allowed as deduction (applicable from AY 2018-19)",null,null,null,null,null,null,null,null,null,null,null,null,null,null," (i)  the value of any premium agreed to be returned; or"]
["200% of any expenditure incurred by a company on scientific research (including capital expenditure other than on land and building) on in-house scientific research and development facilities ","35(2AB)26","Company engaged in business of bio-technology or in any business of manufacturing or production of eligible articles or things","*as approved by the prescribed authorities shall be allowed as deduction (Subject to certain conditions).*150% of expenditure so incurred shall be allowed as deduction (applicable from AY 2018-19)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(ii) any benefit by way of bonus or otherwise over and above the sum actually assured, which is to be or may be received under the policy by any person."]
["Expenditure incurred before 1-4-1998 on acquisition of patent rights or copyrights","35A","All assessees"," [equal to appropriate fraction of expenditure on acquisition to be deducted in fourteen equal annual instalments beginning with previous year in which such expenditure has been incurred] (subject to certain conditions)",null,null,null,null,null,null,null,null,null,null,null,null,null,null," 4.  Where, in any previous year, an assessee—"]
["Lump sum payment made in any previous year relevant to assessment year commencing on or before 1-4-1998, for acquisition of technical know-how","35AB","All assessees"," [consideration for acquisition to be deducted in six equal annual instalments (3 equal annual instalments where know-how is developed in certain laboratories, universities and institutions)] (subject to certain conditions)",null,null,null,null,null,null,null,null,null,null,null,null,null,null," (i)  terminates his contract of insurance, by notice to that effect or where the contract ceases to be in force by reason of failure to pay any premium, by not reviving contract of insurance,—"]
["Capital expenditure incurred and actually paid for acquiring any right to use spectrum for telecommunication services shall be allowed as deduction over the useful life of the spectrum in equal instalments","35ABA","All Assessee engaged in telecommunication services",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(a) in case of any single premium policy, within two years after the date of commencement of insurance; or"]
["Expe nditure incurred for obtaining licence to operate telecommunication services either before commencement of such business or thereafter at any time during any previous year","35ABB","All assessees",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(b) in any other case, before premiums have been paid for two years; or"]
["Expenditure by way of payment of any sum to a public sector company/local authority/approved association or institution for carrying out any eligible scheme or project (subject to certain conditions)","35AC","All assessees","Deduction under this section is available only A.Y. 2017-2018",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(ii) terminates his participation in any unit-linked insurance plan (ULIP), by notice to that effect or where he ceases to participate by reason of failure to pay any contribution, by not reviving his participation, before contributions in respect of such participation have been paid for five years; or"]
["Payment to associations/institutions for carrying out rural development programmes (subject to certain conditions)","35CCA","All assessees",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(iii) transfers the house property before the expiry of five years from the end of the financial year in which possession of such property is obtained by him, or receives back, whether by way of refund or otherwise, any sum specified in that clause,"]
["Expenditure incurred before 1-4-2002 by way of payment to approved associations/institutions for carrying out approved programmes of conservation of natural resources or afforestation (subject to certain conditions)","35CCB","All assessees",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"then,—"]
["One and a half times of expenditure on notified agricultural extension project (subject to certain conditions)","35CCC","All assessees",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(a) no deduction shall be allowed to the assessee with reference to any of such sums, paid in such previous year; and"]
["From the Assessment Year 2021-22, the deductionshall be restricted to 100% of the expenditure incurred."," "," ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(b) the aggregate amount of the deductions of income so allowed in respect of the previous year or years preceding such previous year, shall be deemed to be the income of the assessee of such previous year and shall be liable to tax in the assessment year relevant to such previous year."]
["One and a half times of expenditure on notified skill development project (subject to certain conditions)","35CCD","A company","Note: From the Assessment Year 2021-22, the deduction shall be restricted to 100% of the expenditure incurred.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If any equity shares or debentures, with reference to the cost of which a deduction is allowed, are sold or otherwise transferred by the assessee to any person at any time within a period of three years from the date of their acquisition, the aggregate amount of the deductions of income so allowed in respect of such equity shares or debentures in the previous year or years preceding the previous year in which such sale or transfer has taken place shall be deemed to be the income of the assessee of such previous year and shall be liable to tax in the assessment year relevant to such previous year."]
["Amortisation of certain preliminary expenses [deductible in 5 equal annual instalments] (subject to certain conditions)","35D","Indian companies and resident non-corporate assessees",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"A person shall be treated as having acquired any shares or debentures on the date on which his name is entered in relation to those shares or debentures in the register of members or of debenture-holders, as the case may be, of the public company."]
["Amortisation of expenditure incurred after 31-3-1999 in case of amalgamation or demerger in the hands of an Indian company (one-fifth of such expenditure for 5 successive previous years) (subject to certain conditions)","35DD","Indian Company",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," 5.  If any amount, including interest accrued thereon, is withdrawn by the assessee from his deposit account made under (a) Senior Citizen Saving Scheme or (b) Post Office Time Deposit Rules, before the expiry of the period of five years from the date of its deposit, the amount so withdrawn shall be deemed to be the income of the assessee of the previous year in which the amount is withdrawn and shall be liable to tax in the assessment year relevant to such previous year."]
["Amortisation of expenditure incurred under voluntary retirement scheme in 5 equal annual instalments starting with the year when the expenditure is incurred","35DDA","All assessees",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"The amount liable to tax shall not include the following amounts, namely:—"]
["Expenditure on prospecting, etc., for certain minerals [deductible in ten equal annual instalments] (subject to certain conditions)","35E","Indian companies and resident non-corporate assessees engaged in prospecting, etc., for minerals",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," (i)  any amount of interest, relating to deposits referred to above, which has been included in the total income of the assessee of the previous year or years preceding such previous year; and"]
["Insurance premium covering risk of damage or destruction of stocks/stores","36(1)(i)","All assessees",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(ii)  any amount received by the nominee or legal heir of the assessee, on the death of such assessee, other than interest, if any, accrued thereon, which was not included in the total income of the assessee for the previous year or years preceding such previous year"]
["Insurance premium covering life of cattle owned by a member of co-operative society engaged in supplying milk to federal milk co-operative society","36(1)(ia)","Federal milk co-operative societies"]
["Medical insurance premium paid by any mode other than cash, to insure employee's health under (a) scheme framed by GIC of India and approved by Central Government; or (b) scheme framed by any other insurer and approved by IRDA","36(1)(ib)","All assessees as employers"]
["Bonus or commission paid to employees","36(1)(ii)","All assessees"]
["Interest on borrowed capital2","36(1)(iii)","All assessees"]
["Pro rata amount of discount on a zero coupon bond based on life of such bond and calculated in prescribed manner","36(1)(iiia)","All assessees"]
["Contributions to recognised provident fund and approved superannuation fund [subject to certain limits and conditions]","36(1)(iv)","All assessees as employers"]
["Any sum paid by assessee-employer by way of contribution towards a pension scheme, as referred to in section 80CCD, on account of an employee to the extent it does not exceed 10 per cent of the employee's salary in the previous year.","36(1)(iva)","All assessees as emloyers"]
["Contributions to approved gratuity fund [subject to certain limits and conditions]","36(1)(v)","All assessees as employers"]
["Contributions to any provident fund or superannuation fund or any fund set up under Employees' State Insurance Act, 1948 or any other fund for welfare of such employees","36(1)(va)","All assessees as employers"," received from employees if the same are credited to the employee's account in relevant fund or funds before due date"]
["Allowance in respect of animals which have died or become permanently useless [subject to certain conditions]","36(1)(vi)","All assessees"]
["Bad debts which have been written off as irrecoverable [subject to limitation in the case of banks and financial institutions]","36(1)(vii)","All assessees"]
["Provision for bad and doubtful debts( up to 8.5 per cent of total income before making any deduction under this clause and Chapter VI-A, and up to 10 per cent of aggregate average advances made by its rural branches","36(1)(viia)","Certain scheduled banks, non-scheduled banks (but other than foreign banks) and co-operative bank (other than primary agricultural credit society or primary co-operative agricultural and rural development bank)"]
["Provision for bad and doubtful debts  up to 5 per cent (10% in case of Public Financial Institutions, State Financial Corporations and State Industrial Investment Corporations in any of the two consecutive assessment years 2003-04 and 2004-05 - ","36(1)(viia)","Foreign banks/Public financial institutions/State financial corporations/State industrial investment corporations. Non-Banking Financial Company","subject to certain conditions) of total income before making any deduction under this clause and Chapter VI-A"]
["Amounts transferred to special reserve [subject to certain conditions and maxi-mum of 20 per cent of profits derived from eligible business]","36(1)(viii)","Specified entities, namely, financial corporations/financial corporation which is a public sector company/banking company/co-operative bank other than a primary agricultural credit society or a primary co-operative agricultural and rural development bank/housing finance company/any other financial corporation including a public company"]
["Expenditure for promoting family planning amongst employees (deductible in 5 equal annual instalments in case of capital expenditure)","36(1)(ix)","Companies"]
["Expenditure incurred wholly and exclusively by the assessee on or after the 1st April, 1999 but before the 1st April, 2000 in respect of a non-Y2K compliant system, ","36(1)(xi)","All assessees","owned by the assessee and used for the purposes of his business or profession, so as to make such system Y2K compliant computer system"]
["Any expenditure (not being in the nature of capital expenditure) incurred by a notified corporation or body corporate, ","36(1)(xii)","Notified corporation or body corporate, by whatever name called, constituted or established by a Central, State or Provincial Act","by whatever name called, constituted or established by a Central, State or Provincial Act, for the objects and purposes authorised by the Act under which such corporation or body corporate was constituted or established"]
["Any banking cash transaction tax paid during the previous year on taxable banking transaction entered into by the assessee","36(1)(xiii)","All assessees"]
["Contribution to notified credit guarantee trust fund for small industries","36(1)(xiv)","Public financial institution"]
["Securities Transaction Tax paid if corresponding income is included as income under the head 'Profits and gains of business or profession'","36(1)(xv)","All assessees"]
["Amount equal to commodities transaction tax paid by an assessee in respect of taxable commodities transactions entered into in the course of his business during the previous year","36(1)(xvi)","All assessees"]
["Amount of expenditure incurred by a co-operative society for purchase of sugarcane shall be allowed as deduction to the extent of lower of following:","36(1)(xvii)","Co-operative society engaged in business of manufacturing sugar","a)Actual purchase price of sugarcane; or b)Price of sugarcane fixed or approved by the Government"]
["Any other expenditure [not being personal or capital expenditure and expenditure mentioned in sections 30 to 36] laid out wholly and exclusively for purposes of business or profession5","37(1)","All assessees"]
[{"$f":"'Tax Information(17-18)'!B36","v":"Capital expenditure incurred during the year on scientific research relating to the business carried on by the assessee is allowed as deduction (Subject to certain conditions)"},{"$f":"INDEX($B$16:$B$69,MATCH($A$70,Nature_of_deduction_Against__profits_and_gains_of_business_or_profession_Deductible_1718,0))","v":"35(1)(iv) read with 35(2)"},{"$f":"INDEX($C$16:$C$69,MATCH($A$70,Nature_of_deduction_Against__profits_and_gains_of_business_or_profession_Deductible_1718,0))","v":"All assessee"},{"$f":"INDEX($D$16:$D$69,MATCH($A$70,Nature_of_deduction_Against__profits_and_gains_of_business_or_profession_Deductible_1718,0))","v":"Capital expenditure incurred within 3 years before commencement of business is allowed as deduction in the year of commencement of business."}]
["B. Non-deductible items"]
["Advertisement in souvenir, brochure, tract, pamphlet, etc., of political party","37(2B)","All assessees"]
["Interest, royalty, fees for technical services or other chargeable sum payable outside India, or in India to a non-resident or foreign company, on which tax has not been paid/deducted during the previous year or in the subsequent year ","40(a)(i)","All assessees"," Where in respect of any such sum, tax has been deducted in any subsequent year or, has been deducted in the previous year but paid in any subsequent year after the expiry of the time prescribed under sub-section (1) of section 200, such sum shall be allowed as a deduction in computing the income of the previous year in which such tax has been paid"]
["Any interest, commission or brokerage, rent, royalty, fees for professional services or fees for technical services payable to a resident, or amounts payable to a contractor or sub-contractor, being resident, for carrying out any work","40(a)(ia)","All assessees"," (including supply of labour for carrying out any work)7, on which tax is deductible at source under Chapter XVII-B and such tax has not been deducted or, after deduction, has not been paid on or before the due date specified in sub-section (1) of section 139."]
["Any sum paid or payable to a non-resident which is subject to a deduction of Equalisation levy would attract disallowance ","40(a)(ib)","All assessees","if such sum was paid without deduction of such levy or if it was deducted but not deposited with the Central Government till the due date of filing of return."]
["Rate or tax levied on the profits or gains of any business or profession","40(a)(ii)","All assessees"]
["Wealth-tax paid","40(a)(iia)","All assessees"]
["Amount paid by way of royalty, licence fee, service fee, privilege fee, service charge or any other fee or charge, by whatever name called, which is levied exclusively on, or any amount which is appropriated, ","40(a)(iib)","State Govt. undertakings","whether directly or indirectly, from a State Government undertaking by the State Government"]
["Salaries payable outside India, or in India to a non-resident, on which tax has not been paid/deducted at source","40(a)(iii)","All assessees as employers"]
["Payments to provident fund/other funds for employees' benefit for which no effective arrangements are made to secure that tax is deducted at source on payments made from such funds which are chargeable to tax as 'salaries'","40(a)(iv)","All assessees as employers"]
["Tax actually paid by an employer referred to in section 10(10CC)","40(a)(v)","All assessees as employers"]
["Interest, salary, bonus, commission or remuneration paid to partners (subject to certain conditions and limits)","40(b)","Firms"]
["Interest, salary, bonus, commission or remuneration paid to members (subject to certain conditions and limits)","40(ba)","Association of persons or body of individuals (except a company or a co-operative society, society registered under Societies Registration Act, etc.)"]
["Expenditure involving payment to relative/director/partner/substantially interested person, etc., which, in the opinion of the Assessing Officer, is excessive or unreasonable","40A(2)","All assessees"]
["100% of payments exceeding Rs. 10,000 (Rs. 35,000 in case of payment made for plying, hiring or leasing goods carriages) made to a person in a day otherwise than by account payee cheque/bank draft","40A(3)","All assessees"," (subject to certain conditions)"]
["Any provision for payment of gratuity to employees, other than a provision made for purposes of contribution to approved gratuity fund or for payment of gratuity that has become payable during the year ","40A(7)","All assessees as employers","(subject to specified conditions)"]
["Any sum paid for setting up or formation of, or as contribution to, any fund, trust, company, AOP, BOI, Society or other institution, other than recognised provident fund/approved superannuation fund/pension scheme ","40A(9)","All assessees as employers","referred to in section 80CCD/approved gratuity fund"]
[{"$f":"'Tax Information(17-18)'!B40","v":"Any sum paid or payable to a non-resident which is subject to a deduction of Equalisation levy would attract disallowance "},{"$f":"INDEX($B$72:$B$87,MATCH($A$88,Nature_of_deduction_Against__profits_and_gains_of_business_or_profession_Non_Deductible_1718,0))","v":"40(a)(ib)"},{"$f":"INDEX($C$72:$C$87,MATCH($A$88,Nature_of_deduction_Against__profits_and_gains_of_business_or_profession_Non_Deductible_1718,0))","v":"All assessees"},{"$f":"INDEX($D$72:$D$88,MATCH($A$88,Nature_of_deduction_Against__profits_and_gains_of_business_or_profession_Non_Deductible_1718,0))","v":"if such sum was paid without deduction of such levy or if it was deducted but not deposited with the Central Government till the due date of filing of return."}]
["C. Other deductible items"]
["In case of mineral oil concerns allowances specified in agreement entered into by Central Government with any person (subject to certain conditions and terms of agreement)","42(1)","Assessees engaged in prospecting for or extraction or production of mineral oils"]
["In case of mineral oil concerns expenditure incurred remaining unallowed as reduced by proceeds of transfer","42(2)","Assessee whose business consists of prospecting for or extraction or production of petroleum and natural gas and who transfers any interest in such business"]
["Any sum which is actually paid, ","43B","All assessees","relating to (i) tax/duty/cess/fee levied under any law, (ii) contribution to provident fund/superannuation fund/gratuity fund/any fund for employees' welfare, (iii) bonus/commission to employees, (iv) interest on loan/borrowing from any public financial institution, State Financial Corporation or State Industrial Investment Corporation/interest payments to scheduled banks/Co-operative banks (other than a primary agricultural and development bank)/primary co-operative agricultural and rural development bank on loans or advances, and (v) sum payable by employers by way of leave encashment to employees. (vi) sum payable to the Indian Railways for the use of railway assets. Deduction will not be allowed in year in which liability to pay is incurred unless actual payment is made in that year or before the due date of furnishing of return of income for that year"]
["Expenditure in excess of subscription, etc., received from members (subject to certain conditions and limits)","44A","Trade, professional or similar association"]
["Head office expenditure (subject to certain conditions and limits)","44C","Non-resident"]
[{"$f":"'Tax Information(17-18)'!B44","v":"In case of mineral oil concerns expenditure incurred remaining unallowed as reduced by proceeds of transfer"},{"$f":"INDEX($B$90:$B$94,MATCH($A$95,Nature_of_deduction_Against__profits_and_gains_of_business_or_profession_Other_Deductible_1718,0))","v":"42(2)"},{"$f":"INDEX($C$90:$C$94,MATCH($A$95,Nature_of_deduction_Against__profits_and_gains_of_business_or_profession_Other_Deductible_1718,0))","v":"Assessee whose business consists of prospecting for or extraction or production of petroleum and natural gas and who transfers any interest in such business"},{"$f":"INDEX($D$90:$D$94,MATCH($A$95,Nature_of_deduction_Against__profits_and_gains_of_business_or_profession_Other_Deductible_1718,0))","v":0}]
["Against 'capital gains'"," "," "]
["Expenditure incurred wholly and exclusively in connection with transfer of capital asset","48(i)","All assessees"]
["Cost of acquisition of capital asset and of any improvement thereto (indexed cost of acquisition and indexed cost of improvement, in case of long-term capital assets)","48(ii)","All assessees"]
["Long-term capital gains on sale of residential house and land appurtenant thereto invested in purchase/construction of another residential house8 (subject to certain conditions and limits)",54,"Individual/HUF"]
["Capital gains on transfer of land used for agricultural purposes, by an individual or his parents or a HUF, invested in other land for agricultural purposes (subject to certain conditions and limits)","54B","Individual/HUF"]
["Capital gains on compulsory acquisition of land or building forming part of an industrial undertaking invested in purchase/construction of other land/building for shifting/re-establishing said undertaking or setting up new industrial undertaking","54D","Any assessee"," (subject to certain conditions and limits)"]
["Net consideration on transfer of long-term capital asset made before 1-4-2000 invested in specified bonds, debentures, shares of a public comp-any or units of notified mutual funds (subject to certain conditions and limits)","54EA","Any assessee"]
["Long-term capital gains on transfer of any long-term capital asset made be-fore 1-4-2000 invested in specified long-term assets (subject to certain conditions and limits)","54EB","Any assessee"]
["Long-term capital gains invested in long-term specified asset (bond redeemable after 3 years)","54EC","Any assessee"," (maximum investment in a financial year is Rs. 50 lakhs)9 issued by National Highways Authority of India; or by the Rural Electrification Corporation Limited (subject to certain conditions and limits)"]
["Long-term capital gains on transfer before 1-4-2006 of certain listed securities or units invested in equity shares forming part of an eligible issue of capital (subject to certain conditions and limits)","54ED","Any assessee"]
["Long-term capital gain invested in long-term specified assets being units of such fund as may be notified by Central Government to finance start-ups","54EE","All assesses"]
["Net consideration on transfer of long-term capital asset other than residential house invested in residential house10 (subject to certain conditions and limits)","54F","Individual/HUF"]
["Capital gain on transfer of machinery, plant, land or building used for the purposes of the business of an industrial undertaking situate in an urban area","54G","Any assessee"," (transfer being effected for shifting the undertaking to a non-urban area) invested in new machinery, plant, building or land, in the said non-urban area, expenses on shifting, etc. (subject to certain conditions and limits)"]
["Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area to any Special Economic Zone (subject to certain conditions and limits)","54GA","All assessees"]
["Exemption in respect of capital gain arising from the transfer of a long-term capital asset, being a residential property","54GB","Individual/HUF"," (a house or a plot of land), owned by the eligible assessee, and such assessee before the due date of furnishing of return of income under sub-section (1) of section 139 utilises the net consideration for subscription in the equity shares of an eligible company and such company has, within one year from the date of subscription in equity shares by the assessee, utilised this amount for purchase of specified new asset (subject to certain conditions and limits)."]
["W.e.f. April 1, 2017, eligible start-up is also included in definition of eligible company."," "," "]
[{"$f":"'Tax Information(17-18)'!B48","v":"Long-term capital gains invested in long-term specified asset (bond redeemable after 3 years)"},{"$f":"INDEX($B$97:$B$111,MATCH($A$112,$A$97:$A$110,0))","v":"54EC"},{"$f":"INDEX($C$97:$C$111,MATCH($A$112,$A$97:$A$110,0))","v":"Any assessee"},{"$f":"INDEX($D$97:$D$111,MATCH($A$112,$A$97:$A$110,0))","v":" (maximum investment in a financial year is Rs. 50 lakhs)9 issued by National Highways Authority of India; or by the Rural Electrification Corporation Limited (subject to certain conditions and limits)"}]
[null," "]
["Against 'income from other sources'"]
["A. Deductible items"]
["Any reasonable sum paid by way of commission or remuneration for purpose of realising dividend (other than dividends referred to in section 115-O)","57(i)","All assessees"]
["Any reasonable sum paid by way of commission or remuneration for the purpose of realising interest on securities","57(i)","All assessees"]
["Contributions to any provident fund or superannuation fund or any fund set up under Employees' State Insurance Act, 1948 or any other fund for welfare of employees, ","57(ia)","All assessees","if the same are credited to employees' accounts in relevant funds before due date"]
["Repairs, insurance, and depreciation of building, plant and machinery and furniture","57(ii)","Assessees engaged in business of letting out of machinery, plant and furniture and buildings on hire"]
["In case of family pension, 331/3 per cent of such pension or Rs. 15,000, whichever is less","57(iia)","Assessees in receipt of family pension on death of employee being member of assessee's family"]
["Any other expenditure (not being capital expenditure) expended wholly and exclusively for earning such income","57(iii)","All assessees"]
["In case of interest received on compensation or on enhanced compensation referred to in section 145A(2), a deduction of 50 per cent of such income (subject to certain conditions)","57(iv)","All assessees"]
[{"$f":"'Tax Information(17-18)'!B52","v":"Contributions to any provident fund or superannuation fund or any fund set up under Employees' State Insurance Act, 1948 or any other fund for welfare of employees, "},{"$f":"INDEX($B$116:$B$122,MATCH($A$123,Nature_of_deduction_Against__income_from_other_sources_deductible_items_1718,0))","v":"57(ia)"},{"$f":"INDEX($C$116:$C$122,MATCH($A$123,Nature_of_deduction_Against__income_from_other_sources_deductible_items_1718,0))","v":"All assessees"},{"$f":"INDEX($D$116:$D$122,MATCH($A$123,Nature_of_deduction_Against__income_from_other_sources_deductible_items_1718,0))","v":"if the same are credited to employees' accounts in relevant funds before due date"}]
["B. Non-deductible items"," "]
["Personal expenses","58(1)(a)(i)","All assessees"]
["Interest chargeable to tax which is payable outside India on which tax has not been paid or deducted at source","58(1)(a)(ii)","All assessees"]
["'Salaries' payable outside India on which no tax is paid or deducted at source","58(1)(a)(iii)","All assessees"]
["Disallowance due to TDS default","58(1A)","All assessees","(Covered by section 40(a)(ia) and 40(a)(iia))"]
[" Expenditure of the nature specified in section 40A","58(2)","All assessees"]
["Expenditure in connection with winnings from lotteries, crossword puzzles, races, games, gambling or betting","58(4)","All assessees"]
[{"$f":"'Tax Information(17-18)'!B56","v":"Personal expenses"},{"$f":"INDEX($B$125:$B$130,MATCH($A$131,Nature_of_deduction_Against__income_from_other_sources_Non_deductible_items_1718,0))","v":"58(1)(a)(i)"},{"$f":"INDEX($C$125:$C130,MATCH($A$131,Nature_of_deduction_Against__income_from_other_sources_Non_deductible_items_1718,0))","v":"All assessees"},{"$f":"INDEX($D$125:$D$130,MATCH($A$131,Nature_of_deduction_Against__income_from_other_sources_Non_deductible_items_1718,0))","v":0}]
["For certain payments"," "]
["Investment in certain items (See view Deduction List for 80C)","80C","Individual/HUF","The maximum tax exemption limit under Section 80C has been retained as Rs 1.5 Lakh only. "]
["Contributions to certain pension funds of LIC or any other insurer (up to Rs. 1,50,000) (subject to certain conditions)","80CCC","Individual"]
["Contribution to pension scheme notified by Central Government up to 10% of salary (subject to certain conditions and limits)","80CCD","Individual","Contribution made by employer shall also be allowed as deduction under section 80CCD(2) while computing total income of the employee. However, amount of deduction could not exceed 10% of salary of the employee"]
["Amount up to Rs. 20,000, paid or deposited, during the previous years relevant to assessment year 2011-12 or 2012-13, as subscription to notified long-term infrastructure bonds","80CCF","Individual/HUF"]
["Amount paid (in any mode other than cash) by an individual or HUF to LIC or other insurer to effect or keep in force an insurance on the health of specified person. An individual can also make payment to the Central Government health scheme and/or on account of preventive health check-up (subject to limit)","80D","Individual/HUF (Deduction for preventive health check-up shall not exceed in aggregate Rs. 5,000.","  *(  specified person means:  -   In case of Individual - self, spouse, dependent children or parents,  -   In case of HUF - Any member thereof**Aggregate amount of deduction cannot exceed Rs.60,000 in any case  for Individual and Rs.30,000 in any case. for HUF"]
["Deduction of Rs. 75,000 (Rs. 1,25,000 in case of severe disability) ,","80DD","Resident Individual/HUF","where (a) any expenditure has been incurred for the medical treatment (including nursing), training and rehabilitation of a dependant, being a person with disability [as defined under Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995] , or (b) any amount is paid or deposited under an approved scheme framed in this behalf by the LIC or any other insurer or the Administrator or the specified company for the maintenance of a dependent, being a person with disability (subject to certain conditions)"]
["Expenses actually paid for medical treatment of specified diseases and ailments subject to certain conditions18","80DDB","Resident Individual/HUF","Maximum deduction is Rs. 40,000 (Rs. 60,000 where expenditure is incurred for a senior citizen and Rs. 80,000 in case of very senior citizen[w.e.f assessment year 2016-17])\n With effect from assessment year 2016-17, the taxpayer shall be required to obtain a prescription from a specialist doctor (not necessarily from a doctor working in a Government hospital) for availing this deduction."]
["Amount paid out of income chargeable to tax by way of payment of interest on loan taken from financial institution/approved charitable institution for pursuing higher education19 (subject to certain conditions) ","80E","Individual","(maximum period : 8 years)"]
["Interest payable on loan taken by an individual from any financial institution for the purpose of acquisition of a residential house property subject to certain condition. ","80EE","Individual","(Maximum deduction 50,000)"]
["Donations to certain approved funds, trusts, charitable institutions/donations for renovation or repairs of notified temples, etc. [amount of deduction is 50 per cent of net qualifying amount]. 100 per cent of qualifying donations to National Defence Fund, Prime Minister's National Relief Fund, Prime Minister's Armenia Earthquake Relief Fund, Africa (Public Contributions - India) Fund, National Children's Fund (from 1-4-2014), exclusively for providing relief to victims of earthquake in Gujarat, National Trust for Welfare of Persons with Autism, Cerebral palsy, Mental retardation and Multiple Disabilities, and sums paid between 26-1-2001 and 30-9-2001 to any eligible trust, institution or fund for providing relief to Gujarat earthquake victims21, the Swachh Bharat Kosh and the Clean Ganga Fund (from assessment year 2015-16) and National Fund for Control of Drug Abuse (from assessment year 2016-17) [subject to certain conditions and limits]22","80G","All assessees","Government or approved association for promoting family planning, universities and approved educational institutions of national eminence, National Foundation for Communal Harmony, Chief Minister's Earthquake Relief Fund (Maharashtra), Zila Saksharta Samitis, National or State Blood Transfusion Council, Fund set up by State Government to provide medical relief to the poor, Army Central Welfare Fund, Indian Naval Benevolent Fund and Air Force Central Welfare Fund, Andhra Pradesh Chief Minister's Cyclone Relief Fund, National Illness Assistance Fund, Chief Minister's Relief Fund or the Lt. Governor's Relief Fund in respect of any State or Union Territory, National Sports Fund, National Cultural Fund, Fund for Technology Development and Application, Indian Olympic Association, etc.20, fund set up by State Government of Gujarat "]
["Rent paid in excess of 10% of total income for furnished/unfurnished resi-dential accommodation (subject to maximum of Rs. 5,000 p.m. or 25% of total income, whichever is less) (subject to certain conditions)","80GG","Individuals not receiving any house rent allowance"]
["Certain donations for scientific, social or statistical research or rural development programme or for carrying out an eligible project or scheme or National Urban Poverty Eradication Fund (subject to certain conditions)","80GGA","All assessees not having any income chargeable under the head 'Profits and gains of business or profession'"]
["Sum contributed to any political party/electoral trust24","80GGB","Indian company","With effect from 1-4-2014 deduction will not be allowed if sum is contributed in cash."]
["Sum contributed to any political party/electoral trust24 For certain incomes","80GGC","All assessees, other than local authority and artificial juridical person wholly or partly funded by Government","With effect from 1-4-2014 deduction will not be allowed if sum is contributed in cash."]
["Profits and gains from industrial undertakings engaged in infrastructure facility, telecommunication services, industrial park, development of Special Economic Zone, power undertakings, etc. (subject to certain conditions and limits)","80-IA","All assessees","No deduction under this section shall be available to an enterprise which starts the development or operation and maintenance of the infrastructure facility on or after the 1st day of April, 2017."]
["Profits and gains derived by undertaking/enterprise from business of developing a Special Economic Zone notified on or after 1-4-2005 (subject to certain conditions and limits)","80-IAB","Assessee being Developer of SEZ","No deduction under this section shall be available to an assessee, being a developer, where the development of Special Economic Zone begins on or after the 1st day of April, 2017."]
["Profit and gains derived by an eligible start-up from specified business on or after 1-4-2017(subject to certain conditions)","80-IAC","Company and LLP"]
["Profits and gains from industrial undertakings, cold storage plant, hotel, scientific research & development, mineral oil concern, housing projects, cold chain facility, multiplex theatres, convention centres, ships, etc. (subject to certain conditions and limits)","80-IB","All assessees","No deduction shall be available to an enterprise which commence the business activity on or after 1-4-2017."]
["Profits and gains derived by an undertaking or an enterprise in special category States (Himachal Pradesh, Uttaranchal, Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland and Tripura) (subject to certain limits, time limits and conditions),","80-IC","All assessees"]
["Profits and gains from business of hotels and convention centres in specified areas (subject to certain conditions).","80-ID","All assessees"]
["Deduction in respect of certain undertakings in North Eastern States.","80-IE","All assessees"]
["Entire income from business of collecting and processing or treating of bio-degradable waste for generating power, or producing bio-fertilizers, bio-pesticides or other biological agents or for producing bio-gas, making pellets or briquettes for fuel or organic manure","80JJA","All assessees"," (for 5 consecutive assessment years)"]
["Deduction of 30% of additional employee cost in respect of employment of new employees.","80JJAA","Assessee to whom section 44AB applies"]
["Certain incomes of Scheduled banks/banks incorporated outside India having Offshore Banking Units in a Special Economic Zone/Units of International Financial Services Centre (subject to certain conditions and limits)","80LA","Scheduled Banks/banks incorporated outside India/Units of International Financial Services Centre"]
["Specified incomes [subject to varying limits specified in sub-section (2)]","80P","Co-operative societies"]
["Royalty income of author of certain specified category of books (up to Rs. 3,00,000) (subject to certain conditions)","80QQB","Resident Individual - Author"]
["Royalty on patents up to Rs. 3,00,000 in the case of a resident individual who is a patentee and is in receipt of income by way of royalty in respect of a patent registered on or after 1-4-2003 (subject to certain conditions).","80RRB","Resident individuals"]
[" Interest on deposits in savings bank accounts (up to Rs. 10,000 per year)","80TTA","Individuals/HUFs"]
["Deduction of Rs. 75,000 to a resident individual who, at any time during the previous year, is certified by the medical authority to be a person with disability ","80U","Resident individuals","[as defined under Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995] [w.e.f. assessment year 2005-06 including autism, cerebral palsy, and multiple disabilities as defined under National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation & Multiple Disabilities Act, 1999] [in the case of a person with severe disability, allowable deduction is Rs. 1,25,000] (subject to certain conditions)."]
[{"$f":"INDEX($A$133:$A$161,MATCH($B$162,For_certain_payments_1718,0))","v":"Investment in certain items (See view Deduction List for 80C)"},{"$f":"'Tax Information(17-18)'!A61","v":"80C"},{"$f":"INDEX($C$133:$C$161,MATCH($B$162,For_certain_payments_1718,0))","v":"Individual/HUF"},{"$f":"INDEX($D$133:$D$161,MATCH($B$162,For_certain_payments_1718,0))","v":"The maximum tax exemption limit under Section 80C has been retained as Rs 1.5 Lakh only. "}]
["Rebates"]
["Tax rebate in case of individual resident in India, whose total income does not exceed Rs. 3,50,000 quantum of rebate shall be an amount equal to hundred per cent of such income-tax or an amount of Rs. 2,500, whichever is less.","87A","Individual"]
[]
["1.b Allowances available to different categories of Tax Payers"]
[" Allowances available Under the head Salaries"]
["Section","Detail of Allowance","Limit of exemption","Exemption available to","Remark (if any)"]
["10(7)","Any allowance or perquisite paid or allowed by Government to its employees posted outside India","Entire Amount","Individual- Salaried Employee (being a citizen of India)"]
["10(45)","Following allowances and perquisites given to serving Chairman/Member of UPSC is exempt from tax:a) Value of rent free official residence,b) Value of conveyance facilities including transport allowance,c) Sumptuary allowance, d) Leave travel concession","Fully Exempt","Individual - Chairman/Member of UPSC"]
["10(45)","Allowances to Retired Chairman/Members of UPSC","Exempt subject to maximum of Rs. 14,000 per month for defraying the services of an orderly and for meeting expenses incurred towards secretarial assistant on contract basis.","Individual - Retired Chairman/Member of UPSC"]
["-","Allowances paid by the UNO to its employees","Fully Exempt Individual - Government employee","Individual - Employees of UNO"]
["16 (ii)","Entertainment Allowance received by the Government employees (Fully taxable in case of other employees)","Least of the following is exempt from tax: a) Rs 5,000,b) 1/5th of salary (excluding any allowance, benefits or other perquisite),c) Actual entertainment allowance received","Individual - Government Employee"]
["10(13A)","House Rent Allowance (Sec. 10(13A) & Rule 2A)","Least of the following is exempt: a) Actual HRA Received,b) 40% of Salary (50%, if house situated in Mumbai, Calcutta, Delhi or Madras),c) Rent paid minus 10% of salary","Individual - Salaried employee","  i. Fully Taxable, if HRA is received by an employee who is living in his own house or if he does not pay any rent, ii. It is mandatory for employee to report PAN of the landlord to the employer if rent paid is more than Rs. 1,00,000 [Circular No. 08 /2013 dated 10th October, 2013].* Salary= Basic + DA (if part of retirement benefit) + Turnover based Commission"]
["10(14)","Children Education Allowance","Up to Rs. 100 per month per child up to a maximum of 2 children is exempt","Individual - Salaried employee"]
["10(14)","Hostel Expenditure Allowance","Up to Rs. 300 per month per child up to a maximum of 2 children is exempt","Individual - Salaried employee"]
["10(14)","Transport Allowance is granted to an employee to meet expenditure on commuting between place of residence and place of duty","Up to Rs. 1,600 per month (Rs. 3,200 per month for blind, deaf, dumb and handicapped employees) is exempt","Individual - Salaried employee"]
["Sec. 10(14)","Allowance granted to an employee working in any transport business to meet his personal expenditure ","Amount of exemption shall be lower of (see remark)","Individual - Salaried employee","a) 70% of such allowance; or b) Rs. 10,000 per month.(during his duty performed in the course of running of such transport from one place to another place provided employee is not in receipt of daily allowance.)"]
["10(14)","Conveyance Allowance granted to meet the expenditure on conveyance in performance of duties of an office","Exempt to the extent of expenditure incurred for official purposes","Individual - Salaried employee"]
["10(14)","Any Allowance to meet the cost of travel on tour or on transfer","Exempt to the extent of expenditure incurred for official purposes","Individual - Salaried employee"]
["10(14)","Daily Allowance to meet the ordinary daily charges incurred by an employee on account of absence from his normal place of duty","Exempt to the extent of expenditure incurred for official purposes","Individual - Salaried employee"]
["10(14)","Helper/Assistant Allowance","Exempt to the extent of expenditure incurred for official purposes","Individual - Salaried employee"]
["10(14)","Research Allowance granted for encouraging the academic research and other professional pursuits","Exempt to the extent of expenditure incurred for official purposes","Individual - Salaried employee"]
["10(14)","Uniform Allowance","Exempt to the extent of expenditure incurred for official purposes","Individual - Salaried employee"]
["Sec. 10(14)","Special compensatory Allowance (Hilly Areas) (Subject to certain conditions and locations)","Amount exempt from tax varies from Rs. 300 per month to Rs. 7,000 per month.","Individual - Salaried employee"]
["Sec. 10(14) read with Rule 2BB","Border area allowance Remote Locality or allowance or Disturbed Area allowance or Difficult Area Allowance (Subject to certain conditions and locations)","Amount exempt from tax varies from Rs. 200 per month to Rs. 1,300 per month.","Individual - Salaried employee"]
["Sec. 10(14)","Tribal area allowance in (a) Madhya Pradesh (b) Tamil Nadu (c) Uttar Pradesh (d) Karnataka (e) Tripura (f) Assam (g) West Bengal (h) Bihar (i) Orissa","Up to Rs. 200 per month","Individual - Salaried employee"]
["Sec. 10(14)","Compensatory Field Area Allowance. If this exemption is taken, employee cannot claim any exemption in respect of border area allowance (Subject to certain conditions and locations)","Up to Rs. 2,600 per month","Individual - Salaried employee"]
["Sec. 10(14)","Compensatory Modified Area Allowance. If this exemption is taken, employee cannot claim any exemption in respect of border area allowance (Subject to certain conditions and locations)","Up to Rs. 1,000 per month","Individual - Salaried employee"]
["Sec. 10(14)","Counter Insurgency Allowance if this exemption is taken, employee cannot claim any exemption in respect of border area allowance (Subject to certain conditions and locations)","Up to Rs. 3,900 per month","Individual - Members of Armed Forces"]
["Sec. 10(14)","Underground Allowance is granted to employees working in uncongenial, unnatural climate in underground mines","Up to Rs. 800 per month","Individual - Salaried employee"]
["Sec. 10(14)","High Altitude Allowance is granted to armed forces operating in high altitude areas (Subject to certain conditions and locations)"," a) Up to Rs. 1,060 per month (for altitude of 9,000 to 15,000 feet) b) Up to Rs. 1,600 per month (for altitude above 15,000 feet)","Individual - Members of Armed Forces"]
["Sec. 10(14)","Highly active field area allowance is granted to members of armed forces (Subject to certain conditions and locations)","Up to Rs. 4,200 per month","Individual - Members of Armed Forces"]
["Sec. 10(14)","Island Duty Allowance is granted to members of armed forces in Andaman and Nicobar and Lakshadweep group of Island (Subject to certain conditions and locations)","Up to Rs. 3,250 per month","Individual - Members of Armed Forces"]
[{"$f":"INDEX($A$169:$A$194,MATCH($B$195,Allowance_under_salaries_1718,0))","v":"10(14)"},{"$f":"'Tax Information(17-18)'!B71","v":"Children Education Allowance"},{"$f":"INDEX($C$169:$C$194,MATCH($B$195,Allowance_under_salaries_1718,0))","v":"Up to Rs. 100 per month per child up to a maximum of 2 children is exempt"},{"$f":"INDEX($D$169:$D$194,MATCH($B$195,Allowance_under_salaries_1718,0))","v":"Individual - Salaried employee"},{"$f":"INDEX($E$169:$E$194,MATCH($B$195,Allowance_under_salaries_1718,0))","v":0}]
["Allowances available Under the head Income from house property"]
["First proviso to section 23(1)","Municipal tax levied by local authority and borne by owner in respect of house property","Amount actually paid during the relevant previous year","All assessee"]
["23(5)","No Notional income for house property held as stock-in-trade","Any building and land appurtenant thereto held as stock-in-trade which is not let during the whole or any part of the previous year.","All assessee","Annual value of such property for the period upto one year from the end of the financial year in which the certificate of completion of construction of the property is obtained from the competent authority, shall be taken to be Nil."]
["24(a)","Standard Deduction","30% of the Annual Value (Gross Annual Value- Municipal Taxes)","All assessee"]
["24(b)","Interest incurred on borrowed capital","Interest on borrowed capital is allowed as deduction from income from house property as under:","All assessee","(a) Up to Rs. 2,00,000 (if amount is borrowed for construction/acquisition of self-occupied house property on or after 01-04-1999), subject to certain other conditions (b) Up to Rs. 30,000 (if amount is borrowed for reconstruction, repair or renewals of self-occupied house property) (c) Actual amount of interest paid or payable during the year (in case of let-out property),(d) Pre-construction period interest is allowed in 5 annual equal installments "]
["Section 25A","Standard Deduction from arrears of rent or unrealized rent received subsequently","30% of arrears of rent or unrealized rent.","All assessee"]
[{"$f":"INDEX($A$196:$A$201,MATCH($B$202,Allowance_under_House_property_1718,0))","v":"Allowances available Under the head Income from house property"},{"$f":"'Tax Information(17-18)'!B77","v":"Municipal tax levied by local authority and borne by owner in respect of house property"},{"$f":"INDEX($C$197:$C$201,MATCH($B$202,Allowance_under_House_property_1718,0))","v":"Amount actually paid during the relevant previous year"},{"$f":"INDEX($D$197:$D$201,MATCH($B$202,Allowance_under_House_property_1718,0))","v":"All assessee"},{"$f":"INDEX($E$197:$E$201,MATCH($B$202,Allowance_under_House_property_1718,0))","v":0}]
["Allowances available  Under the head Profits and gains from business or profession","Allowances available  Under the head Profits and gains from business or profession"]
["32(1)","Depreciation in respect of: assests","Depreciation shall be allowed at prescribed percentage on actual cost of an asset.","Taxpayer engaged in business of generation or generation and distribution of power.","i) Tangible assets (buildings, machinery, plant or furniture); ii) Intangible Assets (know-how, patents, copyrights, trademarks, licenses, franchises, or any other business or commercial rights of similar nature)"]
["32(1)(iia)","Additional depreciation on new plant and machinery (other than ships, aircraft, office appliances, second hand plant or machinery, etc.) shall be allowed subject to certain conditions.","Additional depreciation to be allowed at 20 % of actual cost of new plant and machinery.","All taxpayers engaged in: a) manufacture or production of any article or thing; or b) generation or transmission or distribution of power (if taxpayer not claiming depreciation on basis of straight line method)"]
["Proviso to Section 32(1)(iia)","Additional depreciation on new plant and machinery (other than ships, aircraft, vehicle, office appliances, second hand plant or machinery, etc.) shall be allowed subject to certain conditions.","Additional depreciation to be allowed at 35 % of actual cost of new plant and machinery.","All taxpayers which set up an undertaking or enterprise for production or manufacture of any article or thing in any notified backward area in the state of Andhra Pradesh, Bihar, Telangana or West Bengal."]
["32AC","Deduction under section 32AC is available if actual cost of new plant and machinery acquired and installed by a manufacturing company after 31-3-2013 but before 1-4-2015 exceeds Rs. 25/100 Crores, as the case may be.(Subject to certain conditions)","15% of actual cost of new asset acquired and installed","Company engaged in business or manufacturing or production of any article or thing"]
["32AD","Investment allowance for investment in new plant and machinery (other than ships, aircraft, vehicle, office appliances, second hand plant or machinery, etc.) ","Investment allowance to be allowed at 15 % of actual cost of new plant and machinery in the year in which such asset is installed.","All taxpayers who acquire new plant and machinery for purpose of setting-up manufacturing unit in notified backward areas in the State of Andhra Pradesh, Bihar, Telangana or West Bengal","if manufacturing unit is set-up in notified backward area in the State of Andhra Pradesh, Bihar, Telangana or West Bengal"]
["33AB","Amount deposited in Tea/Coffee/Rubber Development Account by assessee engaged in business of growing and manufacturing tea/Coffee/Rubber in India","Deduction shall be lower of following:","All assessee engaged in business of growing and manufacturing tea/Coffee/Rubber","a) Amount deposited in account with NBARD or in Deposit Account of Tea Board, Coffee Board or Rubber Board in accordance with approved scheme; or b) 40% of profits from such business before making any deduction under section 33AB and before adjusting any brought forward loss."]
["33ABA","Amount deposited in Special Account with SBI/Site Restoration Account by assessee carrying on business of prospecting for, or extraction or production of, petroleum or natural gas or both in India","Deduction shall be lower of following:","All assessee engaged in business of prospecting for, or extraction or production of, petroleum or natural gas or both in India","a) Amount deposited in Special Account with SBI/Site Restoration Account; or b) 20% of profits from such business before making any deduction under section 33ABA and before adjusting any brought forward loss."]
["35(1)(i)","Revenue expenditure on scientific research pertaining to business of assessee is allowed as deduction (Subject to certain conditions).","Entire amount incurred on scientific research is allowed as deduction.","All assessee"]
["35(1)(ii)","Contribution to approved research association, university, college or other institution to be used for scientific research shall be allowed as deduction (Subject to certain conditions)","175% of sum paid to such association, university, college, or other institution is allowed as deduction.","All assessee","150% of sum paid to such association, university, college or other institution is allowed as deduction (applicable from AY 2018-19)"]
["35(1)(iia)","Contribution to an approved company registered in India to be used for the purpose of scientific research is allowed as deduction (Subject to certain conditions)","125% of sum paid to the company is allowed as deduction","All assessee","Entire sum paid to the company is allowed as deduction (applicable from AY 2018-19)"]
["35(1)(iii)","Contribution to approved research association, university, college or other institution with objects of undertaking statistical research or research in social sciences shall be allowed as deduction (Subject to certain conditions)","125% of sum paid to such association, university, college, or other institution is allowed as deduction","All assessee","Entire sum paid to such association, university, college or other institution is allowed as deduction (applicable from AY 2018-19)"]
["35(1)(iv) read with 35(2)","Capital expenditure incurred during the year on scientific research relating to the business carried on by the assessee is allowed as deduction (Subject to certain conditions)","Entire capital expenditure incurred on scientific research is allowed as deduction.","All assessee","Capital expenditure incurred within 3 years before commencement of business is allowed as deduction in the year of commencement of business."]
["35(2AA)","Payment to a National Laboratory or University or an Indian Institute of Technology or a specified person is allowed as deduction.","200% of payment is allowed as deduction (Subject to certain conditions).","All assessee","150% of payment is allowed as deduction (applicable from AY 2018-19)"]
["35(2AB)","Any expenditure incurred by a company on scientific research  on in-house scientific research and development facilities as approved by the prescribed authorities shall be allowed as deduction ","200% of expenditure so incurred shall be as deduction.","Company engaged in business of bio-technology or in any business of manufacturing or production of eligible articles or things","150% of expenditure so incurred shall be allowed as deduction (applicable from AY 2018-19)"]
["35AD","Deduction in respect of expenditure on specified businesses","150% of capital expenditure incurred for the purpose of business is allowed as deduction provided the specified business has commenced its operation on or after 01-04-2012.","All assessee","100% of capital expenditure will be allowed to be deducted from the assessment year 2018-19 onwards"]
["35AD","Deduction in respect of expenditure on specified businesses","100% of capital expenditure incurred for the purpose of business is allowed as deduction provided specified businesses commence operations on or after the prescribed dates.","All assessee"]
["35CCC","Expenditure (not being cost of land/building) incurred on notified agricultural extension project for the purpose of training, educating and guiding the farmers shall be allowed as deduction, ","150% of the expenditure (Subject to certain conditions)","All assessee","Note:- 100% deduction shall be allowed from the 1st day of April, 2021 (provided the expenditure to be incurred is expected to be more than Rs. 25 lakhs (Subject to certain conditions)."]
["35CCD","Expenditure incurred by a company (not being expenditure in the nature of cost of any land or building) on any notified skill development project is allowed as deduction (Subject to certain conditions).","150% of the expenditure (Subject to certain conditions)","Company engaged in manufacturing of any article or providing specified services"]
[{"$f":"INDEX($A$204:$A$221,MATCH($B$222,Allowances_available__Under_the_head_Profits_and_gains_from_business_or_profession_1718,0))","v":"Proviso to Section 32(1)(iia)"},{"$f":"'Tax Information(17-18)'!B83","v":"Additional depreciation on new plant and machinery (other than ships, aircraft, vehicle, office appliances, second hand plant or machinery, etc.) shall be allowed subject to certain conditions."},{"$f":"INDEX($C$204:$C$221,MATCH($B$222,Allowances_available__Under_the_head_Profits_and_gains_from_business_or_profession_1718,0))","v":"Additional depreciation to be allowed at 35 % of actual cost of new plant and machinery."},{"$f":"INDEX($D$204:$D$221,MATCH($B$222,Allowances_available__Under_the_head_Profits_and_gains_from_business_or_profession_1718,0))","v":"All taxpayers which set up an undertaking or enterprise for production or manufacture of any article or thing in any notified backward area in the state of Andhra Pradesh, Bihar, Telangana or West Bengal."},{"$f":"INDEX($E$204:$E$221,MATCH($B$222,Allowances_available__Under_the_head_Profits_and_gains_from_business_or_profession_1718,0))","v":0}]
["Under the head Income from other sources\n","Allowance Under the head Income from other sources\nUnder the head Income from other sources\n"]
["56(2)(vii)","Any sum of money or immovable property or movable property received without consideration or for inadequate consideration from a relative or member of HUF","The whole amount received from specified relatives or in specified circumstances shall not be included in taxable income.","Individual and HUF"," (subject to certain conditions and circumstances) [on or after 01-10-2009 but before 01-04-2017]"]
["56(2)(x)","Any sum of money or immovable property or movable property received without consideration of for inadequate consideration from any person. [on or after 01-04-2017]","The whole amount received from specified relatives or in specified circumstances shall not be included in taxable income.","Any person"]
["57(iia)","Standard Deduction for family pension","33.33% of Family Pension subject to maximum of Rs. 15,000","Individual"]
[{"$f":"INDEX($A$224:$A$226,MATCH($B$227,Allowance_Under_the_head_Income_from_other_sources_Under_the_head_Income_from_other_sources_1718,0))","v":"57(iia)"},{"$f":"'Tax Information(17-18)'!B89:C89","v":"Standard Deduction for family pension"},{"$f":"INDEX($C$224:$C$226,MATCH($B$227,Allowance_Under_the_head_Income_from_other_sources_Under_the_head_Income_from_other_sources_1718,0))","v":"33.33% of Family Pension subject to maximum of Rs. 15,000"},{"$f":"INDEX($D$224:$D$226,MATCH($B$227,Allowance_Under_the_head_Income_from_other_sources_Under_the_head_Income_from_other_sources_1718,0))","v":"Individual"},{"$f":"INDEX($E$224:$E$226,MATCH($B$227,Allowance_Under_the_head_Income_from_other_sources_Under_the_head_Income_from_other_sources_1718,0))","v":0}]
["Penalties"]
["Types of Penalties","Section  ","Result","Remark"]
["Penalty for failure to file statement within time prescribed in section 200(3) or in proviso to section 206C(3)","234E","Rs. 200 for every day during which failure continues but not exceeding tax deductible/collectible",null,{"$f":"LEN(A230)","v":111}]
["Penalty for failure to comply with a notice under section 143(2) or failure to comply with a direction under section 142(2A)","271(1)(b)","Rs. 10,000 for each failure",null,124]
["Penalty for failure to keep, maintain, or retain books of account, documents, etc., as required under section 44AA","271A","Rs. 25,000",null,114]
["Reporting entity of international group (as referred to in Section 286) fails to furnish information and documents in accordance with provisions of Section 92D.","271AA(2)","Rs. 5,00,000/-",null,160]
["Penalty for failure to get accounts audited or furnishing a report of audit as required under section 44AB","271B","One-half per cent of total sales, turnover or gross receipts, etc., or Rs. 1,50,000, whichever is less",null,106]
["Penalty for failure to furnish a report from an accountant as required by section 92E","271BA","Rs. 1,00,000",null,85]
["Penalty to be levied if a person received an amount of Rs. 3 lakh or more otherwise than by an account payee cheque or bank draft or use of electronic clearing system","271DA","Amount of such receipt",null,166]
["Penalty for failure to furnish return as required by section 139(1) or by its proviso before the end of the relevant assessment year","271F","Rs. 5,000","Note: No penalty shall be levied from the assessment year 2018-19",132]
["Penalty for failure to furnish statement of financial transactions or reportable account as required under section 285BA(1)","271FA","Rs. 100 per day of Default",null,123]
["Penalty for failure to furnish statement of financial transactions or reportable account within the period specified in notice issued under Section 285BA(5)","271FA","Rs. 500 per day of default",null,156]
["Penalty to be levied if Investment Fund failed to furnish a statement or information or document as required under Section 9A(5)","271FAB","Rs. 5,00,000",null,128]
["If shares of a foreign company derives its value substantially from assets located in India, and such company holds such assets in India through an Indian concern,","271GA","a) 2% of value of transaction, ; b) Rs. 5,00,000 in any other case"," then, such Indian concern shall furnish the prescribed information to the tax authority in accordance with Section 285A. In case of failure, penalty shall be levied.*if such transaction results in transferring right of mgmt. or control in relation to Indian concern",163]
["Failure to furnish report in respect of international group as referred to in section 286(2)","271GB(1)","Rs. 5,000 per day (If period of failure is up to 30 days),Rs. 15,000 per day (if period of failure continues beyond 30 days)",null,92]
["If any reporting entity referred to in Section 286 fails to produce the information and documents within the prescribed period","271GB(2)","Rs. 5,000 for every day during which the failure continues.",null,126]
["If failure [as referred to in aforesaid cases] continues after order has been served directing entity to pay the penalty","271GB(3)","Rs. 50,000 for every day for which such failure continues beginning from the date of serving such order.",null,120]
["If reporting entity provides inaccurate information in the report furnished under Section 286(2)","271GB(4)","Rs. 5,00,000",null,96]
["Penalty for failure to deliver/cause to be delivered a statement within the time prescribed in section 200(3) or the proviso to section 206C(3), or furnishes incorrect information in the statement","271H","Rs. 10,000 but may extend to Rs.1,00,000",null,196]
["Penalty shall be levied if a person fails to furnish or furnishes inaccurate information in Form 15CA & 15CB as required under Section 195(6).","271-I","Rs. 1,00,000",null,142]
["Penalty shall be levied if an accountant or a merchant banker or a registered valuer has furnished incorrect information in any report or certificate.","271J","Rs. 10,000 for each incorrect report or certificate",null,150]
["Penalty for refusal or failure to : (see remark)","272A(1)","Rs. 10,000 for each failure/default","a) answer questions, b) sign statement,c) attend to give evidence or produce books of account, etc., incompliance with summons under section 131(1),d) comply with notice u/s 142(1)/143(2) or failure to comply with direction issued u/s 142(2A)",48]
["Penalty for failure to: (see remarks for details-c & d )- (a) furnish requisite information in respect of securities as required u/s 94(6); (b) give notice of discontinuance of business or profession as required u/s 176(3)","272A(2)","Rs. 10,000 for each failure/default","(c) furnish in due time returns/ statements/ certificates/deliver declaration/ allow inspection, etc., u/s133, 134, 139(4A), 139(4C), 192(2C), 197A, 200(2A), 203, 206,206C, 206C(3A), 206C(1A) and 285B ;(d) deduct and pay tax u/s 226(2)e) file a copy of the prescribed statement ",{"$f":"LEN(A250)","v":222}]
["Penalty for failure to comply with section 133B","272AA(1)","Not exceeding Rs. 1,000",null,{"$f":"LEN(A251)","v":47}]
["Penalty for failure to comply with provisions of section 139A/139A(5)(c)/(5A)/(5C)","272B","Rs. 10,000",null,82]
["Penalty for failure to comply with section 203A","272BB(1)","Rs. 10,000 for each failure/default",null,47]
["Penalty for quoting false tax deduction account number/tax collection account number/tax deduction and collection account number in challans/certificates/statements/documents referred to in section 203A(2)","272BB(1A)","Rs. 10,000",null,205]
["Income-tax officer can impose penalty only with the prior approval of Joint Commissioner",274,"If amount of penalty exceeds Rs. 10,000",null,88]
["Assistant Commissioner or Deputy Commissioner can impose penalty only with the prior approval of Joint Commissioner",274,"If amount of penalty exceeds Rs. 20,000",null,115]
["Commissioner or Principal Commissioner can reduce or waive penalty only with the previous approval of Principal Chief Commissioner or Chief Commissioner or Principal Director-General or Director-General","273A","If amount of penalty exceeds Rs. 1,00,000",null,202]
[{"$f":"'Tax Information(17-18)'!B102","v":"Penalty for failure to file statement within time prescribed in section 200(3) or in proviso to section 206C(3)"},{"$f":"INDEX($B$230:$B$257,MATCH($A$258,Types_of_Penalties_1718,0))","v":"234E"},{"$f":"INDEX($C$230:$C$257,MATCH($A$258,Types_of_Penalties_1718,0))","v":"Rs. 200 for every day during which failure continues but not exceeding tax deductible/collectible"},{"$f":"INDEX($D$230:$D$257,MATCH($A$258,Types_of_Penalties_1718,0))","v":0}]
["Prosecution",0,0]
["Prosecution of 6 months to 7 years with fine for willful attempt to evade tax, penalty or interest or under reporting of income","276C(1)","If tax sought to be evaded exceeds Rs. 25 Lakhs"]
["Prosecution of 6 months to 7 years with fine for willful failure to furnish return of income under section 139(1) or in response to notice undersection 142(1)(i) or section 148 or section 153A","276CC","If tax sought to be evaded exceeds Rs. 25 Lakhs"]
["Prosecution of 6 months to 7 years with fine for furnishing false statement in verification or delivery of false account, etc.",277,"If tax sought to be evaded exceeds Rs. 25 Lakhs"]
["Prosecution of 6 months to 7 years with fine for abetment of false return, account, statement or declaration relating to any income chargeable to tax",278,"If tax sought to be evaded exceeds Rs. 25 Lakhs"]
[{"$f":"'Tax Information(17-18)'!B106","v":"Prosecution of 6 months to 7 years with fine for abetment of false return, account, statement or declaration relating to any income chargeable to tax"},{"$f":"INDEX($B$260:$B$263,MATCH($A$264,Prosecution_section_1718,0))","v":278},{"$f":"INDEX($C$260:$C$263,MATCH($A$264,Prosecution_section_1718,0))","v":"If tax sought to be evaded exceeds Rs. 25 Lakhs"},{"$f":"INDEX($D$260:$D$263,MATCH($A$264,Prosecution_section_1718,0))","v":0}]
["Fees",0,0]
["Fees for failure to furnish return of income within the time prescribed under section 139(1)","234F","1)  Rs. 5000 if return is furnished on or before 31st December of assessment year,2)  Rs. 10,000 in any other case","Note: if total income of the person does not exceeds Rs. 5 lakh then fee payable shall be Rs. 1000"]
["Fees for filing of appeal before CIT(A)",249,"a) Rs.250 if total income as computed by AO is up to Rs. 1 lakh,b) Rs. 500 if total income as computed by AO is more than Rs. 1 lakh but up to Rs. 2 lakhs,c) Rs.1,000 if total income as computed by AO is more than Rs. 2 lakhs,d) Rs.250 in any other case"]
["Fees for filing of appeal before CIT(A)",253,"a) Rs.500 if total income as computed by AO is up to Rs. 1 lakh,b) Rs.1,500 if total income as computed by AO is more than Rs. 1 lakh but up to Rs. 2 lakhs,c) 1% of assessed income subject to maximum of Rs. 10,000 if total income as computed by AO is more than Rs. 2 lakhs,d) Rs. 500 in any other case"]
["Fees for filing of application before CIT for revision of order under section 264",264,"Rs.500"]
["Fees for filing application for advance ruling","245Q","Rs.10,000 on such fees as may be prescribed, whichever is higher"]
["Fees for filing application before settlement commission","Rule 44C","Rs. 500"]
[{"$f":"'Tax Information(17-18)'!B110","v":"Fees for failure to furnish return of income within the time prescribed under section 139(1)"},{"$f":"INDEX($B$266:$B$271,MATCH($A$272,Fees_section_1718,0))","v":"234F"},{"$f":"INDEX($C$266:$C$271,MATCH($A$272,Fees_section_1718,0))","v":"1)  Rs. 5000 if return is furnished on or before 31st December of assessment year,2)  Rs. 10,000 in any other case"},{"$f":"INDEX($D$266:$D$271,MATCH($A$272,Fees_section_1718,0))","v":"Note: if total income of the person does not exceeds Rs. 5 lakh then fee payable shall be Rs. 1000"}]
["PAN-Certain transaction in which quoting of PAN is mandatory."]
["Every person carrying on any business or profession to apply for PAN if total sales, turnover or gross receipts in any previous exceeds the threshold limit(Rs.5,00,000)","139A","Rs.5,00,000"]
[" Sale or purchase of any immovable property valued at Rs. 10 lakhs or more","Section 139A read with Rule 114B"]
[" A time deposit with a bank/Nidhi company/NBFC exceeding Rs. 50,000 or aggregating to more than Rs. 5,00,000 during a financial year","Section 139A read with Rule 114B"]
[" A time deposit with Post Office exceeding Rs. 50,000  or aggregating to more than Rs. 5,00,000 during a financial year","Section 139A read with Rule 114B"]
[" A contract of a value exceeding Rs. 1 lakh for sale or purchase of securities","Section 139A read with Rule 114B"]
[" Sale or purchase, by any person, of shares of a company not listed in a recognised stock exchange of an amount exceeding Rs. 1,00,000 per transaction.","Section 139A read with Rule 114B"]
[" Payment to hotels and restaurants against their bills for an amount exceeding Rs. 50,000 at any one time","Section 139A read with Rule 114B"]
[" Payment in cash for purchase of bank draft or pay orders or banker’s cheque for an amount Rs. 50,000 or more during any one day","Section 139A read with Rule 114B"]
["Deposit in cash aggregating Rs. 50,000 or more during one day with a bank","Section 139A read with Rule 114B"]
["Payment in cash in connection with travel to any foreign country of an amount exceeding Rs. 50,000 at any one time","Section 139A read with Rule 114B"]
["Payment in cash for purchase of any foreign currency of an amount exceeding Rs. 50,000 at any one time.","Section 139A read with Rule 114B"]
[" Payment of an amount of Rs. 50,000 or more to a Mutual Fund for purchase of units or to a company for acquiring shares or debentures or bonds issued by it","Section 139A read with Rule 114B"]
[" Payment of an amount of Rs. 50,000 or more to RBI for acquiring bonds issued by it","Section 139A read with Rule 114B"]
["Payment in cash or by way of a bank draft or pay order or banker's cheque of an amount aggregating to more than Rs. 50,000 in a financial year ","Section 139A read with Rule 114B",null,"for one or more pre-paid payment instruments issued by RBI to a banking company or a co-operative bank or to any other company or institution."]
["Payment of an amount of Rs. 50,000 or more in a year as life insurance premium to an insurer","Section 139A read with Rule 114B"]
[" Payment for sale or purchase of goods or services of any nature ","Section 139A read with Rule 114B","(other than those specified above in Point No. (a)to(n)) of an amount exceeding Rs. 2,00,000 per transaction."]
[{"$f":"'Tax Information(17-18)'!B117","v":"Deposit in cash aggregating Rs. 50,000 or more during one day with a bank"},{"$f":"INDEX($B$274:$B$289,MATCH($A$290,PAN_mandatory_1718,0))","v":"Section 139A read with Rule 114B"},{"$f":"INDEX($C$274:$C$289,MATCH($A$290,PAN_mandatory_1718,0))","v":0},{"$f":"INDEX($D$274:$D$289,MATCH($A$290,PAN_mandatory_1718,0))","v":0}]

{"sheet":"Challan Data","index":83,"n_rows":54,"n_cols":15,"rows_kept":54,"cut":false,"hidden":false,"merged":[[23,8,23,12],[24,8,24,12],[23,3,23,7],[23,0,23,2],[21,0,21,2],[21,3,21,7],[24,0,24,2],[21,8,21,12],[22,8,22,12],[38,6,38,9],[39,3,40,3],[39,4,40,4],[1,10,1,12],[15,6,15,9],[20,0,20,9],[12,0,13,2],[19,0,19,7],[15,0,18,2],[10,3,10,4],[25,10,25,12],[24,3,24,7],[9,3,9,4],[32,3,32,9],[26,0,27,5],[26,6,26,9],[27,6,27,9],[7,0,7,2],[8,0,8,2],[7,3,7,9],[14,0,14,2],[22,0,22,2],[12,3,13,3],[8,10,18,12],[41,0,41,2],[35,0,35,2],[37,0,37,2],[36,0,36,2],[39,0,40,2],[38,0,38,5],[36,3,36,5],[42,0,45,2],[42,3,42,5],[42,6,42,9],[43,3,43,5],[43,6,43,9],[44,3,45,5],[44,6,45,9],[26,10,26,12],[28,0,28,2],[29,0,29,2],[29,3,29,9],[30,3,30,9],[34,0,34,2],[34,3,34,9],[36,11,36,12],[33,0,33,2],[38,11,38,12],[39,9,40,9],[39,5,40,5],[39,6,40,6],[39,7,40,7],[33,3,33,9],[39,8,40,8],[35,3,35,5],[45,11,45,12],[31,3,31,9],[2,13,2,14],[30,0,32,0],[30,1,30,2],[31,1,31,2],[32,1,32,2],[19,11,19,12],[35,11,35,12],[37,3,37,5],[28,3,28,9],[19,8,19,9],[16,6,16,9],[12,8,13,8],[12,9,13,9],[12,5,13,5],[22,3,22,7],[17,6,18,9],[16,3,16,5],[37,11,37,12],[8,3,8,4],[8,5,8,9],[9,5,9,9],[35,6,35,9],[36,6,36,9],[37,6,37,9],[0,11,0,12],[6,3,6,9],[6,0,6,2],[3,0,3,2],[4,0,4,2],[0,6,0,10],[3,3,3,9],[5,3,5,9],[4,3,4,9],[5,0,5,2],[9,0,9,2],[10,0,10,2],[1,0,2,5],[1,6,1,9],[2,6,2,9],[12,4,13,4],[17,3,18,5],[11,0,11,5],[11,6,11,9],[12,6,13,6],[12,7,13,7],[10,5,10,9],[15,3,15,5]]}
[null,null,null,null,null,null,"Challan 281",null,null,null,null,"Home"]
["Deductor details: for Challan No 281",null,null,null,null,null,"Transcation Date",null,null,null,"No. Characters "]
[null,null,null,null,null,null,{"$f":"D23","v":"2021-05-19"},null,null,null,"Filled","Maxi","Remaing","BOTTOM"]
["TAN",null,null,"JDHT12345C",null,null,null,null,null,null,{"$f":"+LEN(D4)","v":10},"10",{"$f":"L4-K4","v":0}]
["Name",null,null,"TREASURY CITY ABCD",null,null,null,null,null,null,{"$f":"+LEN(D5)","v":18},"64",{"$f":"L5-K5","v":46}]
["Complete Address with\n City & State",null,null,"NEAR ABCD QRST UVST",null,null,null,null,null,null,{"$f":"+LEN(D6)","v":19},"96",{"$f":"L6-K6","v":77}]
["Telephone No.",null,null,null,null,null,null,null,null,null,{"$f":"+LEN(D7)","v":0},"12",{"$f":"L7-K7","v":12}]
["PIN",null,null,342601,null,null,null,null,null,null,{"$f":"+LEN(D8)","v":6},"6",{"$f":"L8-K8","v":0}]
["Assessment Year",null,null,"2022-23",null,"Select relevant Assesment Year"]
["Deductee Code",null,null,2,null,"Select Deductee Code"]
["Section Code",null,null,"92A",null,"Select Section code"]
["Mode of Tax Payment (select cash or cheque)",null,null,null,null,null,"Cash"]
["Details of challan amount",null,null,"Income Tax ","Surcharge","Education\n Cess","Interest","Penalty","Others","Total"]
[]
["Break of paid amount",null,null,1000,0,40,0,0,0,{"$f":"SUM(D15:I15)","v":1040}]
["If challan amount paid through cheque (in spite of cash), then use these cells, otherwise leave blank",null,null,"Cheque No.",null,null,"001252"]
[null,null,null,"Cheque dated",null,null,"2016-02-15"]
[null,null,null,"Cheque drawn on bank and branch",null,null,"ABCD"]
[]
["Payable by,  Select 1 for (TDS/TCS Payable by Taxpayer), Select 2 for (TDS/TCS Regular Assessment (Raised by I.T.Dett.))",null,null,null,null,null,null,null,1,null,null,"Select "]
["  < Challan Identification Number(CIN) >"]
["BSR code of the Branch",null,null,1234567,null,null,null,null,"Input value in text"]
["Date of deposit of Challan",null,null,{"$f":"TODAY()","v":"2021-05-19"},null,null,null,null,"Input value in dd/mm/yyyy"]
["Serial number for challan provided by bank",null,null,null,null,null,null,null,"Provided by Bank after deposite challan"]
["Remarks",null,null,null,null,null,null,null,"Only reference purpose"]
[null,null,null,null,null,null,null,null,null,null,"Challan 280"]
["Details of Tax Payer for Challan No 280",null,null,null,null,null,"Transcation Date",null,null,null,"No. Characters "]
[null,null,null,null,null,null,{"$f":"TODAY()","v":"2021-05-19"},null,null,null,"Filled","Maxi","Remaing"]
["PAN Number of Tax Payer",null,null,"AEPPS1234R",null,null,null,null,null,null,{"$f":"+LEN(D29)","v":10},"10",{"$f":"L29-K29","v":0}]
["Name of Tax Payer",null,null,"ABCDEFG",null,null,null,null,null,null,7,"64",57]
["Complete Address with City & State","Address",null,"TREASURY OFFICE",null,null,null,null,null,null,15,"96",81]
[null,"City",null,"BIKANER",null,null,null,null,null,null,7,"15",8]
[null,"State",null,"RAJASTHAN",null,null,null,null,null,null,9,"15",6]
["Telephone No.",null,null,9460123456,null,null,null,null,null,null,10,"12",2]
["PIN",null,null,342601,null,null,null,null,null,null,6,"6",0]
["Assessment Year",null,null,"2022-23",null,null,"Select relevant Assesment Year"]
["Deductee Code",null,null,"OTHERS",null,null,"Select Deductee Code"]
["Types of Payment (select one)",null,null,"SELF ASSESSMENT TAX (300) ",null,null,"          Select types of payment"]
["Mode of Tax Payment (select cash or cheuqe)",null,null,null,null,null,"Debit to A/c"]
["Details of challan amount",null,null,"Income Tax ","Surcharge","Education\n Cess","Interest","Penalty","Others","Total"]
[]
["Break of paid amount",null,null,1000,0,40,0,0,0,{"$f":"SUM(D42:I42)","v":1040},null,null,null,null,"TOP"]
["If challan amount paid through cheque (in spite of cash), then use these cells, otherwise leave blank",null,null,{"$f":"IF(G39=\"Debit to A/c\",\"Account No\",\"Cheque No.\")","v":"Account No"},null,null,"001525"]
[null,null,null,{"$f":"IF(G39=\"Debit to A/C\",\"Date to Debit to A/C\",\"Cheque dated\")","v":"Date to Debit to A/C"},null,null,"2016-08-01"]
[null,null,null,{"$f":"IF(G39=\"Debit to A/c\",\"Debit A/c drawn on bank and branch\",\"Cheque drawn on bank and branch\")","v":"Debit A/c drawn on bank and branch"},null,null,"SBI HIGH COURT CAMPUS JODHPUR"]
[null,null,null,null,null,null,null,null,null,null,null,"Home"]
[]
[]
[]
[]
[]
[]
[null,null,null,"01245","01245",{"$f":"MID(E53,1,1)","v":"0"},{"$f":"MID(E53,2,1)","v":"1"},{"$f":"MID(E53,3,1)","v":"2"},{"$f":"CONCATENATE(MID(E53,5,1),MID(E53,4,1))","v":"54"},{"$f":"CONCATENATE(MID(E53,7,1),MID(E53,6,1))","v":""},{"$f":"CONCATENATE(MID(E53,9,1),MID(E53,8,1))","v":""}]
[null,null,null,null,null,{"$f":"IF(OR(F53=\"0\",F53=\"\"),\"Zero\",GetHundreds12(F53))","v":"Zero"},{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"},"Zero","Zero"]

{"sheet":"Challan 280","index":84,"n_rows":154,"n_cols":75,"rows_kept":154,"cut":false,"hidden":false,"merged":[[10,73,10,77],[10,2,10,21],[2,73,2,74],[10,32,10,44],[14,2,14,22],[4,2,7,12],[4,54,5,64],[1,1,3,17],[4,20,4,46],[1,54,1,66],[46,2,46,6],[44,2,44,15],[54,2,54,10],[50,2,50,15],[76,10,76,43],[102,2,105,63],[100,3,101,62],[67,2,67,6],[56,20,56,25],[66,8,66,43],[58,20,59,24],[56,26,56,31],[56,32,56,37],[58,38,59,42],[62,34,62,43],[56,38,56,42],[72,1,72,43],[79,2,79,14],[81,10,81,43],[81,2,81,8],[78,24,78,28],[86,15,86,21],[78,10,78,13],[61,2,61,6],[26,2,26,8],[26,34,26,46],[37,2,37,42],[37,45,38,64],[173,2,174,16],[38,30,38,42],[40,2,40,6],[64,2,64,6],[62,20,62,28],[58,8,59,12],[58,14,59,18],[95,2,95,64],[55,46,56,64],[92,2,92,12],[88,2,88,8],[99,2,99,63],[96,2,96,63],[97,2,97,63],[98,2,98,63],[52,2,52,6],[42,2,42,6],[79,16,79,32],[48,2,48,6],[46,46,46,64],[0,0,0,65],[2,18,2,48],[42,46,43,64],[30,2,30,22],[32,2,32,22],[2,50,2,65],[56,14,56,19],[70,32,70,42],[84,10,84,43],[83,2,83,8],[83,10,83,43],[79,38,79,43],[79,33,79,36],[58,26,59,30],[58,32,59,36],[62,30,62,32],[78,6,78,8],[26,48,26,52],[32,32,32,60],[34,32,34,60],[28,0,28,65],[30,32,30,60],[34,2,34,22],[18,2,18,22],[61,8,61,12],[61,14,61,18],[62,2,62,7],[78,2,78,4],[56,7,56,13],[64,8,64,43],[68,22,68,43],[67,8,67,19],[86,28,86,32],[86,43,86,44],[94,74,94,78],[62,74,62,78],[90,2,90,12],[88,28,88,43],[90,28,91,43],[89,14,90,26],[72,46,72,64],[62,8,62,12],[62,14,62,18],[86,2,86,10],[66,74,66,90],[76,2,76,8],[74,2,74,4],[86,33,86,42]]}
["This sheet is linked with \"Challan Data\", please don't insert any data in this sheet, if your data is o.k., take print out this sheet."]
[null,"*Important: Please see notes overleaf before filling up the challan."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Single copy (to be sent to the ZAO)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Home"]
[]
[null,null,"CHALLAN NO. / ITNS    280",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tax Applicable (Tick One)*",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Assessment  Year"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(0020) INCOME TAX ON COMPANIES (CORPORATION TAX)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('Table for challan'!$AY$94=\"COMPANY\",'Table for challan'!$AZ$94,\" \")","v":" "}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(0021) NON-COMPANY DEDUCTEES (OTHER THAN COMPANIES  TAX)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('Table for challan'!$AY$94=\"OTHERS\",'Table for challan'!$AZ$94,\" \")","v":"Ö"},null,null,null,null,null,{"$f":"MID('Challan Data'!D36,1,1)","v":"2"},null,{"$f":"MID('Challan Data'!D36,2,1)","v":"0"},null,{"$f":"MID('Challan Data'!D36,3,1)","v":"2"},null,{"$f":"MID('Challan Data'!D36,4,1)","v":"2"},"-",{"$f":"MID('Challan Data'!D36,6,1)","v":"2"},null,{"$f":"MID('Challan Data'!D36,7,1)","v":"3"}]
[]
[]
[null,null,"Permanent Account Number .(PAN)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Challan Data"]
[]
[null,null,{"$f":"MID('Challan Data'!D29,1,1)","v":"A"},null,{"$f":"MID('Challan Data'!D29,2,1)","v":"E"},null,{"$f":"MID('Challan Data'!D29,3,1)","v":"P"},null,{"$f":"MID('Challan Data'!D29,4,1)","v":"P"},null,{"$f":"MID('Challan Data'!D29,5,1)","v":"S"},null,{"$f":"MID('Challan Data'!D29,6,1)","v":"1"},null,{"$f":"MID('Challan Data'!D29,7,1)","v":"2"},null,{"$f":"MID('Challan Data'!D29,8,1)","v":"3"},null,{"$f":"MID('Challan Data'!D29,9,1)","v":"4"},null,{"$f":"MID('Challan Data'!D29,10,1)","v":"R"}]
[]
[null,null,"Full Name"]
[]
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[]
[null,null,"Complete Address with City & State"]
[]
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[]
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[]
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[]
[null,null,"Tel.No.",null,null,null,null,null,null,null,{"$f":"MID('Challan Data'!D34,1,1)","v":"9"},null,{"$f":"MID('Challan Data'!D34,2,1)","v":"4"},null,{"$f":"MID('Challan Data'!D34,3,1)","v":"6"},null,{"$f":"MID('Challan Data'!D34,4,1)","v":"0"},null,{"$f":"MID('Challan Data'!D34,5,1)","v":"1"},null,{"$f":"MID('Challan Data'!D34,6,1)","v":"2"},null,{"$f":"MID('Challan Data'!D34,7,1)","v":"3"},null,{"$f":"MID('Challan Data'!D34,8,1)","v":"4"},null,{"$f":"MID('Challan Data'!D34,9,1)","v":"5"},null,{"$f":"MID('Challan Data'!D34,10,1)","v":"6"},null,{"$f":"MID('Challan Data'!D34,11,1)","v":""},null,{"$f":"MID('Challan Data'!D34,12,1)","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PIN",null,null,null,null,null,{"$f":"MID('Challan Data'!D35,1,1)","v":"3"},null,{"$f":"MID('Challan Data'!D35,2,1)","v":"4"},null,{"$f":"MID('Challan Data'!D35,3,1)","v":"2"},null,{"$f":"MID('Challan Data'!D35,4,1)","v":"6"},null,{"$f":"MID('Challan Data'!D35,5,1)","v":"0"},null,{"$f":"MID('Challan Data'!D35,6,1)","v":"1"}]
[]
["Type of Payment      (Tick One)"]
[]
[null,null,"ADVANCE TAX (100) ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Table for challan'!BE115","v":""},null,null,null,"SURTAX (102)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Table for challan'!BE118","v":""}]
[]
[null,null,"SELF ASSESSMENT TAX (300) ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Table for challan'!BE116","v":"Ö"},null,null,null,"TAX ON DISTRIBUTED PROFITS OF DOMESTIC COMPANIES (106)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Table for challan'!BE119","v":""}]
[]
[null,null,"TAX ON REGULAR ASSESSMENT (400) ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Table for challan'!BE117","v":""},null,null,null,"TAX ON DISTRIBUTED INCOME TO UNIT HOLDERS (107)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Table for challan'!BE120","v":""}]
[]
[]
[null,null,"DETAILS OF PAYMENTS Amount (in Rs. Only)"]
[]
[]
[null,null,"Income Tax",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MID(+'Table for challan'!BB96,1,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB96,2,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB96,3,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB96,4,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB96,5,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB96,6,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB96,7,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB96,8,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB96,9,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB96,10,1)","v":"1"},null,{"$f":"MID(+'Table for challan'!BB96,11,1)","v":"0"},null,{"$f":"MID(+'Table for challan'!BB96,12,1)","v":"0"},null,{"$f":"MID(+'Table for challan'!BB96,13,1)","v":"0"}]
[]
[null,null,"Surcharge",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MID(+'Table for challan'!BB98,1,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB98,2,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB98,3,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB98,4,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB98,5,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB98,6,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB98,7,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB98,8,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB98,9,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB98,10,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB98,11,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB98,12,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB98,13,1)","v":"0"},null,null,null,"FOR USE IN RECEIVING BANK"]
[]
[null,null,"Education Cess",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MID(+'Table for challan'!BB100,1,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB100,2,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB100,3,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB100,4,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB100,5,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB100,6,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB100,7,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB100,8,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB100,9,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB100,10,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB100,11,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB100,12,1)","v":"4"},null,{"$f":"MID(+'Table for challan'!BB100,13,1)","v":"0"}]
[]
[null,null,"Interest",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MID(+'Table for challan'!BB102,1,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB102,2,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB102,3,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB102,4,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB102,5,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB102,6,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB102,7,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB102,8,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB102,9,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB102,10,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB102,11,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB102,12,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB102,13,1)","v":"0"},null,null,null,"Debit to A/c / Cheque credited on"]
[]
[null,null,"Penalty",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MID(+'Table for challan'!BB104,1,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB104,2,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB104,3,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB104,4,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB104,5,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB104,6,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB104,7,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB104,8,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB104,9,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB104,10,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB104,11,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB104,12,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB104,13,1)","v":"0"}]
[]
[null,null,"Others",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MID(+'Table for challan'!BB106,1,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB106,2,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB106,3,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB106,4,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB106,5,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB106,6,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB106,7,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB106,8,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB106,9,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB106,10,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB106,11,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB106,12,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB106,13,1)","v":"0"}]
[]
[null,null,"Total",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MID(+'Table for challan'!BB108,1,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB108,2,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB108,3,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB108,4,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB108,5,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB108,6,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB108,7,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB108,8,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB108,9,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB108,10,1)","v":"1"},null,{"$f":"MID(+'Table for challan'!BB108,11,1)","v":"0"},null,{"$f":"MID(+'Table for challan'!BB108,12,1)","v":"4"},null,{"$f":"MID(+'Table for challan'!BB108,13,1)","v":"0"}]
[]
[null,null,"Total (in words)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"D",null,"D",null,null,"M",null,null,"M",null,null,null,"Y",null,"Y"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SPACE FOR BANK SEAL"]
[null,null,null,null,null,null,null,"CRORES",null,null,null,null,null,null,"LACS",null,null,null,null,null,"THOUSANDS",null,null,null,null,null,"HUNDREDS",null,null,null,null,null,"TENS",null,null,null,null,null,"UNITS"]
[]
[null,null,null,null,null,null,null,null,{"$f":"'Table for challan'!BA91&\" \"&'Table for challan'!BC91","v":"Zero "},null,null,null,null,null,{"$f":"'Table for challan'!BA90&\" \"&'Table for challan'!BC90","v":"Zero "},null,null,null,null,null,{"$f":"'Table for challan'!BA87&\" \"&'Table for challan'!BC87","v":"One "},null,null,null,null,null,{"$f":"'Table for challan'!BA84","v":"Zero"},null,null,null,null,null,{"$f":"'Table for challan'!BA79","v":"Four"},null,null,null,null,null,{"$f":"'Table for challan'!BA76","v":"Zero"}]
[]
[]
[null,null,{"$f":"'Table for challan'!BA133","v":""},null,null,null,null,null,{"$f":"'Table for challan'!BA134","v":"Ö"},null,null,null,null,null,{"$f":"'Table for challan'!BA135","v":""}]
[null,null,"Paid in Cash /",null,null,null,null,null,"Debit to A/c  /",null,null,null,null,null,"Cheque No.",null,null,null,null,null,{"$f":"'Table for challan'!BF127","v":"Debit to A/c   001525  "},null,null,null,null,null,null,null,null,null,"Dated",null,null,null,{"$f":"IF(U63=\"Cash\",I68,IF('Challan Data'!$G$44>0,'Challan Data'!$G$44,\"\"))","v":"2016-08-01"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Challan Data"]
[]
[null,null,"Drawn on ",null,null,null,null,null,{"$f":"'Table for challan'!BF130","v":"SBI HIGH COURT CAMPUS JODHPUR"}]
[]
[null,null,null,null,null,null,null,null,"(Name of the Bank and Branch)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"/  "]
[null,null,"Date:",null,null,null,null,null,{"$f":"IF('Challan Data'!$G$28>0,'Challan Data'!$G$28,\"\")","v":"2021-05-19"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Signature of person making payment",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Rs."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tear off"]
[]
[null,"Tax payers Counterfoil  (To be filled up by tax payer)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SPACE FOR BANK SEAL"]
[]
[null,null,"PAN",null,null,null,{"$f":"+C13","v":"A"},null,{"$f":"+E13","v":"E"},null,{"$f":"+G13","v":"P"},null,{"$f":"+I13","v":"P"},null,{"$f":"+K13","v":"S"},null,{"$f":"+M13","v":"1"},null,{"$f":"+O13","v":"2"},null,{"$f":"+Q13","v":"3"},null,{"$f":"+S13","v":"4"},null,{"$f":"+U13","v":"R"}]
[]
[null,null,"Received from",null,null,null,null,null,null,null,{"$f":"'Challan Data'!D30","v":"ABCDEFG"}]
[]
[null,null,{"$f":"C62","v":""},null,null,null,{"$f":"I62","v":"Ö"},null,null,null,{"$f":"O62","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,"(Name)"]
[null,null,"Cash / Debit to A/c /  Cheque No.",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Table for challan'!BF128","v":"Debit to A/c   001525  dated  01/08/2016  "},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"For Rs.",null,null,null,null,{"$f":"'Table for challan'!BB108","v":"         1040"}]
[]
[null,null,"Rs. (in words)",null,null,null,null,null,null,null,{"$f":"+'Table for challan'!BA92&\"Only\"","v":"  One  Thousand  Forty  Only"}]
[]
[null,null,"Drawn on",null,null,null,null,null,null,null,{"$f":"+I65","v":"SBI HIGH COURT CAMPUS JODHPUR"}]
[null,null,null,null,null,null,null,null,null,null,"(Name of the Bank and Branch)"]
[]
[null,null,"On Account of ",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Challan Data'!D37","v":"OTHERS"},null,null,null,null,null,null,null,null,null,null,null,null,"Companies/",null,null,null,null,"Other than Companies/",null,null,null,null,null,null,null,null,null,"Tax"]
[]
[null,null,"Income Tax on",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(Strike out whichever is not applicable)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Challan Data'!D38","v":"SELF ASSESSMENT TAX (300) "}]
[null,null,"Type of Tax Payment",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(To be filled by the person making the payment)"]
[]
[null,null,"For the Assessment Year",null,null,null,null,null,null,null,null,null,null,null,{"$f":"+BC8","v":"2"},null,{"$f":"+BE8","v":"0"},null,{"$f":"+BG8","v":"2"},null,{"$f":"+BI8","v":"2"},null,"-",null,{"$f":"+BK8","v":"2"},null,{"$f":"+BM8","v":"3"}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Challan Data"]
[null,null,"*NOTES"]
[null,null,"1. Please use a separate challan for each type of payment."]
[null,null,"2. Please note that quoting your Permanent Account Number (PAN) is mandatory."]
[null,null,"3. Please note that quoting false PAN may attract a penalty of Rs. 10,000/- as per section 272B of I.T.Act, 1961."]
[null,null,"4. Please note that to deposit Appeal Fees either Major Head 020 or 021 (depending upon the tax payer’s status)    has to be tocked ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SECTION","CODE"]
[null,null,null,"under ‘Tax Applicable’. Followed by this;  Minor Head: Self  Assessment Tax (300) has to be ticked under ‘Type of Payment’ and the amount is to filled under Others in ‘Details of Payments’."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"192","92B"]
[null,null,"5. To deposit taxes, appeal fees, etc. in respect of block period cases, enter the first Assessment Year of the block period   followed by the last Assessment Year of the period. For example, if the block period is 1/04/85 to 5/3/96, it would be   entered as 1986-97 in the space indicated for Assessment Year. If taxes are being deposited, tick the box Self   Assessment (300) under Type of Payment and fill up amount under ‘Tax’ while in respect of appeal fees, enter      amount  under ‘Others’.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194",194]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[]
[null,null,"PLEASE USE THIS CHALLAN FOR DEPOSITING TAXES (TYPES OF PAYMENT) MENTIONED OVERLEAF.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194B","94B"]
[null,null,"KINDLY DO NOT USE THIS CHALLAN FOR DEPOSITING TAX DEDUCTION AT SOURCE (TDS)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,"KINDLY ENSURE THAT THE BANK’S ACKNOWLEDGEMENT CONTAINS THE FOLLOWING:"]
[null,null,"1. 7 DIGIT BSR CODE OF THE BANK BRANCH"]
[null,null,"2. DATE OF DEPOSIT OF CHALLAN (DD MM YY)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194C","94C"]
[null,null,"3. CHALLAN SERIAL NUMBER",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,"THESE WILL HAVE TO BE QUOTED IN YOUR RETURN OF INCOME.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194D","94D"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194E","94E"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194EE","4EE"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194F","94F"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194G","94G"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194H","94H"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194I","94I"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194J","94J"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"194K","94K"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"195",195]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"196A","96A"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Ö",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"196B","96B"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"196C","96C"]
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[]
[null,null,{"$f":"MID('Challan Data'!D6,33,1)","v":""},null,{"$f":"MID('Challan Data'!D6,34,1)","v":""},null,{"$f":"MID('Challan Data'!D6,35,1)","v":""},null,{"$f":"MID('Challan Data'!D6,36,1)","v":""},null,{"$f":"MID('Challan Data'!D6,37,1)","v":""},null,{"$f":"MID('Challan Data'!D6,38,1)","v":""},null,{"$f":"MID('Challan Data'!D6,39,1)","v":""},null,{"$f":"MID('Challan Data'!D6,40,1)","v":""},null,{"$f":"MID('Challan Data'!D6,41,1)","v":""},null,{"$f":"MID('Challan Data'!D6,42,1)","v":""},null,{"$f":"MID('Challan Data'!D6,43,1)","v":""},null,{"$f":"MID('Challan Data'!D6,44,1)","v":""},null,{"$f":"MID('Challan Data'!D6,45,1)","v":""},null,{"$f":"MID('Challan Data'!D6,46,1)","v":""},null,{"$f":"MID('Challan Data'!D6,47,1)","v":""},null,{"$f":"MID('Challan Data'!D6,48,1)","v":""},null,{"$f":"MID('Challan Data'!D6,49,1)","v":""},null,{"$f":"MID('Challan Data'!D6,50,1)","v":""},null,{"$f":"MID('Challan Data'!D6,51,1)","v":""},null,{"$f":"MID('Challan Data'!D6,52,1)","v":""},null,{"$f":"MID('Challan Data'!D6,53,1)","v":""},null,{"$f":"MID('Challan Data'!D6,54,1)","v":""},null,{"$f":"MID('Challan Data'!D6,55,1)","v":""},null,{"$f":"MID('Challan Data'!D6,56,1)","v":""},null,{"$f":"MID('Challan Data'!D6,57,1)","v":""},null,{"$f":"MID('Challan Data'!D6,58,1)","v":""},null,{"$f":"MID('Challan Data'!D6,59,1)","v":""},null,{"$f":"MID('Challan Data'!D6,60,1)","v":""},null,{"$f":"MID('Challan Data'!D6,61,1)","v":""},null,{"$f":"MID('Challan Data'!D6,62,1)","v":""},null,{"$f":"MID('Challan Data'!D6,63,1)","v":""},null,{"$f":"MID('Challan Data'!D6,64,1)","v":""}]
[]
[null,null,{"$f":"MID('Challan Data'!D6,65,1)","v":""},null,{"$f":"MID('Challan Data'!D6,66,1)","v":""},null,{"$f":"MID('Challan Data'!D6,67,1)","v":""},null,{"$f":"MID('Challan Data'!D6,68,1)","v":""},null,{"$f":"MID('Challan Data'!D6,69,1)","v":""},null,{"$f":"MID('Challan Data'!D6,70,1)","v":""},null,{"$f":"MID('Challan Data'!D6,71,1)","v":""},null,{"$f":"MID('Challan Data'!D6,72,1)","v":""},null,{"$f":"MID('Challan Data'!D6,73,1)","v":""},null,{"$f":"MID('Challan Data'!D6,74,1)","v":""},null,{"$f":"MID('Challan Data'!D6,75,1)","v":""},null,{"$f":"MID('Challan Data'!D6,76,1)","v":""},null,{"$f":"MID('Challan Data'!D6,77,1)","v":""},null,{"$f":"MID('Challan Data'!D6,78,1)","v":""},null,{"$f":"MID('Challan Data'!D6,79,1)","v":""},null,{"$f":"MID('Challan Data'!D6,80,1)","v":""},null,{"$f":"MID('Challan Data'!D6,81,1)","v":""},null,{"$f":"MID('Challan Data'!D6,82,1)","v":""},null,{"$f":"MID('Challan Data'!D6,83,1)","v":""},null,{"$f":"MID('Challan Data'!D6,84,1)","v":""},null,{"$f":"MID('Challan Data'!D6,85,1)","v":""},null,{"$f":"MID('Challan Data'!D6,86,1)","v":""},null,{"$f":"MID('Challan Data'!D6,87,1)","v":""},null,{"$f":"MID('Challan Data'!D6,88,1)","v":""},null,{"$f":"MID('Challan Data'!D6,89,1)","v":""},null,{"$f":"MID('Challan Data'!D6,90,1)","v":""},null,{"$f":"MID('Challan Data'!D6,91,1)","v":""},null,{"$f":"MID('Challan Data'!D6,92,1)","v":""},null,{"$f":"MID('Challan Data'!D6,93,1)","v":""},null,{"$f":"MID('Challan Data'!D6,94,1)","v":""},null,{"$f":"MID('Challan Data'!D6,95,1)","v":""},null,{"$f":"MID('Challan Data'!D6,96,1)","v":""}]
[]
[null,null,"Tel.No.",null,null,null,null,null,null,null,{"$f":"MID('Challan Data'!D7,1,1)","v":""},null,{"$f":"MID('Challan Data'!D7,2,1)","v":""},null,{"$f":"MID('Challan Data'!D7,3,1)","v":""},null,{"$f":"MID('Challan Data'!D7,4,1)","v":""},null,{"$f":"MID('Challan Data'!D7,5,1)","v":""},null,{"$f":"MID('Challan Data'!D7,6,1)","v":""},null,{"$f":"MID('Challan Data'!D7,7,1)","v":""},null,{"$f":"MID('Challan Data'!D7,8,1)","v":""},null,{"$f":"MID('Challan Data'!D7,9,1)","v":""},null,{"$f":"MID('Challan Data'!D7,10,1)","v":""},null,{"$f":"MID('Challan Data'!D7,11,1)","v":""},null,{"$f":"MID('Challan Data'!D7,12,1)","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PIN",null,null,null,null,null,{"$f":"MID('Challan Data'!D8,1,1)","v":"3"},null,{"$f":"MID('Challan Data'!D8,2,1)","v":"4"},null,{"$f":"MID('Challan Data'!D8,3,1)","v":"2"},null,{"$f":"MID('Challan Data'!D8,4,1)","v":"6"},null,{"$f":"MID('Challan Data'!D8,5,1)","v":"0"},null,{"$f":"MID('Challan Data'!D8,6,1)","v":"1"}]
[]
[null,null,"Type of Payment",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Code*",null,null,null,null,null,{"$f":"'Table for challan'!BG66","v":"9"},null,{"$f":"'Table for challan'!BG65","v":"2"},null,{"$f":"'Table for challan'!BG64","v":"A"}]
[]
[null,null,"(Tick One)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(Please see overleaf)"]
[]
[null,null,"TDS/TCS Payable by Taxpayer",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(200)",null,null,null,null,null,{"$f":"IF('Table for challan'!BA56=1,'Table for challan'!BB56,\" \")","v":"Ö"},null,null,null,null,null,null,null,"FOR USE IN RECEIVING BANK"]
[]
[null,null,"TDS/TCS Regular Assessment (Raised by I.T.Dett.)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(400)",null,null,null,null,null,{"$f":"IF('Table for challan'!BA56=2,'Table for challan'!BB56,\" \")","v":" "}]
[]
[null,null,"DETAILS OF PAYMENTS",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Debit to A/c / Cheque credited on"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Amount (in Rs. Only)"]
[]
[null,null,"Income Tax",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MID(+'Table for challan'!BB58,1,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB58,2,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB58,3,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB58,4,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB58,5,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB58,6,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB58,7,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB58,8,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB58,9,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB58,10,1)","v":"1"},null,{"$f":"MID(+'Table for challan'!BB58,11,1)","v":"0"},null,{"$f":"MID(+'Table for challan'!BB58,12,1)","v":"0"},null,{"$f":"MID(+'Table for challan'!BB58,13,1)","v":"0"}]
[]
[null,null,"Surcharge",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MID(+'Table for challan'!BB60,1,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB60,2,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB60,3,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB60,4,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB60,5,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB60,6,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB60,7,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB60,8,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB60,9,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB60,10,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB60,11,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB60,12,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB60,13,1)","v":"0"}]
[]
[null,null,"Education Cess",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MID(+'Table for challan'!BB62,1,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB62,2,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB62,3,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB62,4,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB62,5,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB62,6,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB62,7,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB62,8,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB62,9,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB62,10,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB62,11,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB62,12,1)","v":"4"},null,{"$f":"MID(+'Table for challan'!BB62,13,1)","v":"0"},null,null,null,null,null,"D",null,"D",null,null,"M",null,null,"M",null,null,null,"Y",null,"Y"]
[]
[null,null,"Interest",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MID(+'Table for challan'!BB64,1,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB64,2,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB64,3,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB64,4,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB64,5,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB64,6,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB64,7,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB64,8,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB64,9,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB64,10,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB64,11,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB64,12,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB64,13,1)","v":"0"},null,null,null,"SPACE FOR BANK SEAL"]
[]
[null,null,"Penalty",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MID(+'Table for challan'!BB66,1,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB66,2,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB66,3,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB66,4,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB66,5,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB66,6,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB66,7,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB66,8,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB66,9,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB66,10,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB66,11,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB66,12,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB66,13,1)","v":"0"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Rs."]
[null,null,"Others",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MID(+'Table for challan'!BB68,1,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB68,2,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB68,3,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB68,4,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB68,5,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB68,6,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB68,7,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB68,8,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB68,9,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB68,10,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB68,11,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB68,12,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB68,13,1)","v":"0"}]
[]
[null,null,"Total",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MID(+'Table for challan'!BB70,1,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB70,2,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB70,3,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB70,4,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB70,5,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB70,6,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB70,7,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB70,8,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB70,9,1)","v":" "},null,{"$f":"MID(+'Table for challan'!BB70,10,1)","v":"1"},null,{"$f":"MID(+'Table for challan'!BB70,11,1)","v":"0"},null,{"$f":"MID(+'Table for challan'!BB70,12,1)","v":"4"},null,{"$f":"MID(+'Table for challan'!BB70,13,1)","v":"0"}]
[]
[null,null,"Total (in words)"]
[]
[null,null,null,null,null,null,null,"CRORES",null,null,null,null,null,null,"LACS",null,null,null,null,null,"THOUSANDS",null,null,null,null,null,"HUNDREDS",null,null,null,null,null,"TENS",null,null,null,null,null,"UNITS"]
[]
[null,null,null,null,null,null,null,null,{"$f":"'Table for challan'!BA53&\" \"&'Table for challan'!BC53","v":"Zero "},null,null,null,null,null,{"$f":"'Table for challan'!BA52&\" \"&'Table for challan'!BC52","v":"Zero "},null,null,null,null,null,{"$f":"'Table for challan'!BA49&\" \"&'Table for challan'!BC49","v":"One "},null,null,null,null,null,{"$f":"'Table for challan'!BA46","v":"Zero"},null,null,null,null,null,{"$f":"'Table for challan'!BA41","v":"Four"},null,null,null,null,null,{"$f":"'Table for challan'!BA38","v":"Zero"}]
[]
[]
[null,null,{"$f":"C80","v":"Ö"},null,null,null,null,null,{"$f":"F80","v":""},null,null,null,{"$f":"'Table for challan'!BA134","v":"Ö"},null,{"$f":"M80","v":""}]
[null,null,"Paid in Cash / Debit to A/c /  Cheque No.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Table for challan'!BF143","v":"Cash"},null,null,null,null,null,null,null,null,null,"Dated",null,null,null,{"$f":"IF('Challan Data'!$G$17>0,'Challan Data'!$G$17,\"\")","v":"2016-02-15"}]
[]
[null,null,"Drawn on ",null,null,null,null,null,{"$f":"K86","v":"---------------------------------------------------------------------------------"}]
[]
[null,null,null,null,null,null,null,null,"(Name of the Bank and Branch)"]
[null,null,"Date:",null,null,null,null,null,{"$f":"IF('Challan Data'!$D$23>0,'Challan Data'!$D$23,\"\")","v":"2021-05-19"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Signature of person making payment"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tear off"]
[]
[null,null,"Tax payers Counterfoil",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(To be filled up by tax payer)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SPACE FOR BANK SEAL"]
[]
[null,null,"TAN",null,null,null,{"$f":"+C13","v":"J"},null,{"$f":"+E13","v":"D"},null,{"$f":"+G13","v":"H"},null,{"$f":"+I13","v":"T"},null,{"$f":"+K13","v":"1"},null,{"$f":"+M13","v":"2"},null,{"$f":"+O13","v":"3"},null,{"$f":"+Q13","v":"4"},null,{"$f":"+S13","v":"5"},null,{"$f":"+U13","v":"C"}]
[]
[null,null,"Received from",null,null,null,null,null,null,null,{"$f":"'Challan Data'!D5","v":"TREASURY CITY ABCD"}]
[]
[null,null,{"$f":"'Table for challan'!BA149","v":"Ö"},null,null,{"$f":"'Table for challan'!BA150","v":""},null,null,null,null,null,null,{"$f":"'Table for challan'!BA151","v":""},null,null,null,"(Name)"]
[]
[null,null,"Cash / Debit to A/c /  Cheque No.",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Table for challan'!BF144","v":"Cash"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"For Rs.",null,null,null,{"$f":"+'Table for challan'!BB70","v":"         1040"}]
[]
[null,null,"Rs. (in words)",null,null,null,null,null,null,null,{"$f":"+'Table for challan'!BA54&\"Only\"","v":"  One  Thousand  Forty  Only"}]
[]
[null,null,"Drawn on",null,null,null,null,null,null,null,{"$f":"'Table for challan'!BF146","v":"---------------------------------------------------------------------------------"}]
[null,null,null,null,null,null,null,null,null,null,"(Name of the Bank and Branch)"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('Table for challan'!$AY$56=1,\"Company\",\"\")","v":""},null,null,null,null,null,{"$f":"IF('Table for challan'!$AY$56=2,\"Company\",\"\")","v":"Company"},null,null,null,null,"/",{"$f":"IF('Table for challan'!$AY$56=2,\"Non Company\",\"\")","v":"Non Company"},null,null,null,null,null,null,{"$f":"IF('Table for challan'!$AY$56=1,\"Non Company\",\"\")","v":""},null,null,null,null,null,"Deductees",null,null,null,null,null,null,null,"Rs."]
[]
[null,null,"On account of Tax Deducted at Source (TDS)/Tax Collected at Source (TCS) from ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Table for challan'!BG63","v":"92A"},null,null,null,"(Fill up Code)"]
[null,null,null,null,null,null,null,null,null,null,null,null,"(Strike out whichever is not applicable)"]
[null,null,"For the Assessment Year",null,null,null,null,null,null,null,null,null,null,null,{"$f":"+BC8","v":"2"},null,{"$f":"+BE8","v":"0"},null,{"$f":"+BG8","v":"2"},null,{"$f":"+BI8","v":"2"},null,"-",null,{"$f":"+BK8","v":"2"},null,{"$f":"+BM8","v":"3"}]
[]
[null,null,"*NOTES"]
["1.",null,"Please note that quoting false TAN may attract a penalty of Rs.10,000/- as per section 272BB of I.T.Act.1961."]
[]
["2",null,"Use a Separate Challan for each Nature(Type) of Payment. The relevant Codes are:"]
[]
["Section",null,null,null,null,null,"Nature of payment",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Code"]
[]
[null,null,"192",null,null,null,"Payment to Govt.Employees other than Union Government Employees",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"9",null,"2",null,"A",null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SECTION","CODE"]
[null,null,"192",null,null,null,"Payment to Employees other than Govt.Employees",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"9",null,"2",null,"B",null,null,null,null,null,null,"192","92B"]
[]
[null,null,"193",null,null,null,"Interest on Securities",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1",null,"9",null,"3",null,null,null,null,null,null,"193",193]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,"194",null,null,null,"Dividend",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1",null,"9",null,"4",null,null,null,null,null,null,"194",194]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,"194A",null,null,null,"Interest other than interest on securities",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"9",null,"4",null,"A",null,null,null,null,null,null,"194A","94A"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,"194B",null,null,null,"Winnings from lotteries and crossword puzzles",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"9",null,"4",null,"B",null,null,null,null,null,null,"194B","94B"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,"194BB",null,null,null,"Winnings from horse race",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"4",null,"B",null,"B"]
[]
[null,null,"194C",null,null,null,"Payment of contractors and sub-contractors",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"9",null,"4",null,"C",null,null,null,null,null,null,"194C","94C"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,"194D",null,null,null,"Insurance Commission",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"9",null,"4",null,"D",null,null,null,null,null,null,"194D","94D"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,"194E",null,null,null,"Payments to non-resident Sportsmen/Sports Associations",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"9",null,"4",null,"E",null,null,null,null,null,null,"194E","94E"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,"194EE",null,null,null,"Payments in respect of Deposits under National Savings Schemes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"4",null,"E",null,"E",null,null,null,null,null,null,"194EE","4EE"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,"194F",null,null,null,"Payments on account of Re-purchase of Units by Mutual Funds or UTI",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"9",null,"4",null,"F",null,null,null,null,null,null,"194F","94F"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,"194G",null,null,null,"Commission, prize etc. on sale of Lottery tickets",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"9",null,"4",null,"G",null,null,null,null,null,null,"194G","94G"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,"194H",null,null,null,"Commission or Brokerage",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"9",null,"4",null,"H",null,null,null,null,null,null,"194H","94H"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,"194I",null,null,null,"Rent",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"9",null,"4",null,"I",null,null,null,null,null,null,"194I","94I"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,"194J",null,null,null,"Fees For Professional Or Technical Services",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"9",null,"4",null,"J",null,null,null,null,null,null,"194J","94J"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,"194K",null,null,null,"Income payable to a Resident Assessee in respect of Units of a specified Mutual Funds or of the Units of the UTI",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"9",null,"4",null,"K",null,null,null,null,null,null,"194K","94K"]
[]
[null,null,"194LA",null,null,null,"Payment of Compensation on acquisition of certain immovable property",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"9",null,"4",null,"L"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,"195",null,null,null,"Other sums payable to a non-resident",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1",null,"9",null,"5",null,null,null,null,null,null,"195",195]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,"196A",null,null,null,"Income in respect of units of Non-Residents",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"9",null,"6",null,"A",null,null,null,null,null,null,"196A","96A"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,"196B",null,null,null,"Payments in respect of Units to an Offshore Fund",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"9",null,"6",null,"B",null,null,null,null,null,null,"196B","96B"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,"196C",null,null,null,"Income from Foreign Currency Bonds or shares of Indian Company payable to Non-Resident",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"9",null,"6",null,"C",null,null,null,null,null,null,"196C","96C"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,"196D",null,null,null,"Income of Foreign institutional investors from securities",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"9",null,"6",null,"D",null,null,null,null,null,null,"196D","96D"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,"206C",null,null,null,"Collection at Source from Alcoholic Liquor for Human Consumption",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"6",null,"C",null,"A",null,null,null,null,null,null,"206C","6CA"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,"206C",null,null,null,"Collection at Source from Timber obtained under Forest lease",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"6",null,"C",null,"B",null,null,null,null,null,null,"206C","6CB"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,"206C",null,null,null,"Collection at Source from Timber obtained by any Mode other than a Forest Lease",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"6",null,"C",null,"C",null,null,null,null,null,null,"206C","6CC"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,"206C",null,null,null,"Collection at Source from any other Forest Produce (not being Tendu Leaves)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"6",null,"C",null,"D",null,null,null,null,null,null,"206C","6CD"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,"206C",null,null,null,"Collection at Source from Scrap",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"6",null,"C",null,"E",null,null,null,null,null,null,"206C","6CE"]
[]
[null,null,"206C",null,null,null,"Collection at Source from contractors or licensee or lease relating to Parking lots",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"6",null,"C",null,"F",null,null,null,null,null,null,"206C","6CF"]
[]
[null,null,"206C",null,null,null,"Collection at Source from contractors or licensee or lease relating to toll plaza",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"6",null,"C",null,"G"]
[]
[null,null,"206C",null,null,null,"Collection at Source from contractors or licensee or lease relating to mine or quarry",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"6",null,"C",null,"H"]
[]
[null,null,"206C",null,null,null,"Collection at Source from tendu leaves",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"6",null,"C",null,"I"]
[]
[null,null,"PLEASE TICK THE RELEVANT BOX AT THE TOP OF THE CHALLAN.  SEPARATE CHALLANS SHOULD BE USED FOR DEPOSITING TAX DEDUCTED AT SOURCE FROM COMPANY DEDUCTEES AND FROM NON-COMPANY DEDUCTEES."]
[]
[]
[]
[null,null,"KINDLY ENSURE THAT THE BANK'S ACKNOWLEDGEMENT CONTAINS THE FOLLOWING:-"]
[null,null,"1.","7 DIGIT BSR CODE OF THE BRANCH"]
[null,null,"2.","DATE OF DEPOSIT OF CHALLAN (DD MM YY)"]
[null,null,"3.","CHALLAN SERIAL NUMBER"]
[null,null,"THESE WILL HAVE TO BE QUOTED IN YOUR RETURN OF INCOME."]

{"sheet":"TDS-C","index":86,"n_rows":6,"n_cols":4,"rows_kept":6,"cut":false,"hidden":true,"merged":[[5,1,5,3],[0,0,0,2],[1,0,1,3],[2,1,2,3],[3,1,3,3],[4,1,4,3]]}
["View_Caculate_Find_out_various_key_points_relating_to_TDS",null,null,"Home"]
[]
["No TDS on service Tax :"," TDS is not applicable on service tax part if service tax is shown separately.( circular 01/2014 dated 13.01.2014)"]
["TDS at higher rate ie., ","20% has to be deducted if the deductee does not provide PAN to the deductor.( u/s 206AA)"]
["Surcharge on TDS on salary","10%, if Taxable Income >5000000 & upto 10000000,15%,If Taxable Income is >10000000"]
["Education Cess on TDS","10%, if Taxable Income >5000000 & upto 10000000,15%,If Taxable Income is >10000000"]

{"sheet":"TDS-B","index":87,"n_rows":21,"n_cols":4,"rows_kept":21,"cut":false,"hidden":false,"merged":[[13,1,13,2],[18,0,18,3],[12,0,12,3],[6,0,6,3],[11,0,11,3],[10,1,10,2],[0,0,0,2],[1,0,1,3],[4,0,4,3],[9,1,9,2],[7,0,7,3],[8,1,8,2]]}
["View_Caculate_Find_out_various_key_points_relating_to_TDS",null,null,"Home"]
["Essential Password for working with trace & e-filing"]
["Required Password for","Relating Function","Content of Password","Example"]
["(A)- Tax Deductor \n(i.e. Employer)","Consolidated File",{"$f":"'Table for TDS'!BO13","v":"TAN_Request Number of request submitted"},{"$f":"'Table for TDS'!BP13","v":"JDHE12345D_23456"}]
[]
["(B)- Tax Payer \n(i.e. Employee)","Form 26 AS",{"$f":"'Table for TDS'!BO14","v":"Date of Birth (in DDMMYYYY format)"},{"$f":"'Table for TDS'!BP14","v":"If your date of birth is 18-03-1967, password will be 18031967"}]
[]
["Due dates for payment of TDS:"]
["Status","Description ",null,"Time up to which to be deposited."]
[" In case of an Office of Government:","Tax deposited without Challan [Book Entry] ",null,{"$f":"'Table for TDS'!D63","v":"SAME DAY"}]
["In any case other than an Office of Government","Tax deducted in any other month ",null,{"$f":"'Table for TDS'!D68","v":"7TH DAY NEXT MONTH"}]
[]
["Dates of filing Quarterly Statements E-TDS Return"]
["Return for Quarter ending ",{"$f":"'Table for TDS'!T76","v":"1st January to 31st March"},null,"31st March"]
[]
[" Due date for Government Offices (A)","Due date for Other Deductors                (B)","Return Type/No","Due Date for issuing TDS certificate [in Form no. 16A]"]
[{"$f":"'Table for TDS'!B76","v":"15th May"},{"$f":"'Table for TDS'!C76","v":"15th May"},{"$f":"'Table for TDS'!D77","v":"24QIV  for A/26QIV  for B  "},{"$f":"'Table for TDS'!U76","v":"15th June"}]
[]
["Due dates and extended date of e-filing for certain returns for Individual, Business or profession\nnot liable to Tax Audit u/s 44AB (from F.Y. 2011-12 to onwards)"]
["F.YEAR","DUE DATE","Extended Date","Main Reason"]
["2019-20",{"$f":"'Table for TDS'!B137","v":"2020-07-31"},{"$f":"'Table for TDS'!C137","v":"2021-03-31"},{"$f":"'Table for TDS'!D137","v":"Covid-19"}]

{"sheet":"TDS-A","index":88,"n_rows":43,"n_cols":4,"rows_kept":43,"cut":false,"hidden":false,"merged":[[17,0,17,2],[18,0,18,2],[42,1,42,3],[39,0,39,3],[35,1,35,3],[40,1,40,3],[25,0,26,1],[29,1,29,3],[30,1,30,3],[31,1,31,3],[32,1,32,3],[28,0,28,3],[34,0,34,3],[36,1,36,3],[37,1,37,3],[38,1,38,3],[41,1,41,3],[19,0,19,3],[22,2,24,2],[22,3,24,3],[20,0,20,3],[21,0,21,1],[22,0,24,1],[12,0,13,0],[7,1,11,1],[13,2,16,2],[3,0,3,2],[4,0,4,2],[7,0,8,0],[6,5,8,8],[1,3,2,3],[1,0,2,1],[0,0,0,2],[9,0,10,0]]}
["View_Caculate_Find_out_various_key_points_relating_to_TDS",null,null,"Home"]
[{"$f":"CONCATENATE(\"TDS RATE FOR FIN. YEAR\",\"  \",C3,\"  \")","v":"TDS RATE FOR FIN. YEAR  2020-21  "},null,"Select Fin. Year","Select TDS Section"]
[null,null,"2020-21"]
["Nature of Payment Made To Residents",null,null,"194A - Banks"]
["Nature of Payment Made To Residents",null,null,"194 - Dividends"]
["Threshold(Rs.)",{"$f":"'Table for TDS'!AY128","v":"1-April-2020 to 31-Mar-2021"},{"$f":"B6","v":"1-April-2020 to 31-Mar-2021"},{"$f":"'Table for TDS'!AZ128","v":"40000"}]
[{"$f":"IF($C$3=\"2018-19\",\"(Rs. 50000 for senior citizen)\",\"\")","v":""},{"$f":"'Table for TDS'!AY129","v":"1-April-2020 to 31-Mar-2021"},{"$f":"B7","v":"1-April-2020 to 31-Mar-2021"},{"$f":"'Table for TDS'!AZ129","v":"40000"}]
["Company / Firm / Co-operative Society / Local Authority","IT Rate (%)",{"$f":"C6","v":"1-April-2020 to 31-Mar-2021"},{"$f":"'Table for TDS'!BA128","v":"10"}]
[null,null,{"$f":"C7","v":"1-April-2020 to 31-Mar-2021"},{"$f":"'Table for TDS'!BA129","v":"10"}]
["Individual / HUF",null,{"$f":"C6","v":"1-April-2020 to 31-Mar-2021"},{"$f":"'Table for TDS'!BB128","v":"10"}]
[null,null,{"$f":"C7","v":"1-April-2020 to 31-Mar-2021"},{"$f":"'Table for TDS'!BB129","v":"10"}]
["If No / Invalid PAN",null,{"$f":"C6","v":"1-April-2020 to 31-Mar-2021"},{"$f":"'Table for TDS'!BC128","v":"20"}]
["Non Residents other than company ","Income Range"]
[null,"exceeds Rs.1 Crore","Surcharge Rate (%)",{"$f":"'Table for TDS'!AW40","v":"NA"}]
["Non Resident companies ","between Rs.1 Crore and 10 Crore",null,{"$f":"'Table for TDS'!AX40","v":"NA"}]
["Non Resident companies ","greater than Rs.10 Crore",null,{"$f":"'Table for TDS'!AY40","v":"NA"}]
["Surcharge on Coperative Society & Firms in case of Non-Residents","exceeds Rs.1 Crore",null,{"$f":"'Table for TDS'!AZ40","v":"NA"}]
["Deduction At the  time of",null,null,"Allowed form No 15G-15H"]
[{"$f":"IF('Table for TDS'!F127>0,'Table for TDS'!F127,\"--N.A.--\")","v":"payment"},null,null,{"$f":"IF('Table for TDS'!E127>0,'Table for TDS'!E127,\"--N.A.--\")","v":"YES"}]
[]
["TCS Rates for F.Y. 2012-13 to 2019-20"]
["Nature of Payment in section 206C",null,"Financial Year","Tax Categary"]
["TCS on sale in cash of any goods (other than bullion/jewellary)",null,"2019-20","Individual/HUF"]
[]
[]
["Your Output based on selected data",null,"Cut-off Amount","TCS Rate in %"]
[null,null,{"$f":"'Table for TDS'!BD27","v":200000},{"$f":"'Table for TDS'!BE28","v":0.01}]
[]
["KEY POINTS RELAING TO F.Y. 2017-18"]
["No TDS on service Tax :"," TDS is not applicable on service tax part if service tax is shown separately.( circular 01/2014 dated 13.01.2014)"]
["TDS at higher rate ie., ","20% has to be deducted if the deductee does not provide PAN to the deductor.( u/s 206AA)"]
["Surcharge on TDS on salary","10%, if Taxable Income >5000000 & upto 10000000,15%,If Taxable Income is >10000000"]
["Education Cess on TDS","10%, if Taxable Income >5000000 & upto 10000000,15%,If Taxable Income is >10000000"]
[]
["When tax is to be deducted"]
["Tax Deduction condition","Relevant section and its name"]
["1.   At the time of credit or payment, whichever is earlier","*  193- Interest on securities , *  194A- Interest Other than “Interest on securities” , *  194C- Payment to contractors / sub contractors , * 194D – Insurance commission , *  194H – Commission or Brokerage , *  194G- Commission on sale of lottery tickets , *  194I- Rent , *  194J- Professional or technical fees"]
["2.   Before making payment or distribution","*  194- Dividend"]
["3.   At the time of payment","*  192- Salaries , * 194B- Winning from lotteries / crossword puzzles , *  194BB Winnings from horse races , *  194EE – Payment from National Saving Scheme , *  194F Payment for repurchase of units by UTI / mutual funds , *  194 -IA : payment of transfer of immovable property >50 Lakh , *  194LA: Payment of compensation on acquisition of certain immovable property , "]
["When Tax is to be collected"]
["Tax Deduction condition","Relevant section and its name"]
["1.   At the time of Debit of Account or Receipt ,whichever is earlier","1.   At the time of Debit of Account or Receipt ,whichever is earlier , *  Scrap , *  Tendu Leaves , *  Timber obtained under a forest lease or other mode , *  Any other forest produce not being a timber or tendu leave , *  Alcoholic Liquor for human consumption , *  Parking Lot, toll plaza, mining and quarrying Minerals, being coal or lignite or iron ore (applicable from July 1,2012) , "]
["2.   At the time of receipt/collection","*  Sale of motor vehicle > 10 lakh"]

{"sheet":"12BB","index":89,"n_rows":51,"n_cols":7,"rows_kept":51,"cut":false,"hidden":false,"merged":[[0,6,0,7],[0,0,0,4],[1,0,1,4],[3,3,3,4],[4,3,4,4],[2,0,2,4],[43,1,43,2],[25,1,25,2],[12,1,12,2],[13,1,13,2],[14,1,14,2],[18,1,18,2],[19,1,19,2],[20,1,20,2],[21,1,21,2],[22,1,22,2],[23,1,23,2],[24,1,24,2],[29,1,29,2],[37,1,37,2],[15,1,17,2],[10,0,17,0],[41,1,41,2],[42,1,42,2],[11,1,11,2],[10,1,10,2],[40,1,40,2],[5,0,5,2],[5,3,5,4],[6,0,6,4],[7,0,7,4],[8,1,8,2],[9,1,9,2],[5,6,20,11],[50,0,50,2],[50,3,50,4],[45,0,45,4],[48,0,48,2],[48,3,48,4],[49,0,49,2],[49,3,49,4],[46,0,47,4],[44,1,44,2],[26,1,26,2],[27,1,27,2],[28,1,28,2],[38,1,38,2],[39,1,39,2]]}
["FORM NO.12BB",null,null,null,null,null,"Home"]
["(See rule 26C)"]
["Statement showing particulars of claims by an employee for deduction of tax under section 192"]
["1. Name and address of the employee: "]
["2. Permanent Account Number of the employee: "]
["3. Financial year:",null,null,"2021-22",null,null,"Form 12BB of income tax act is required to be filed with the employer if you want him to consider the HRA, LTA, Section 80 and interest paid on home loans under section 24 and thus deduct lower amount of TDS from your salary. This form is applicable from 1st June, 2016.\n\nThe form has to be submitted for every financial year (April to March) and at time of joining a service. It is highly advisable to submit it in April only so that employer starts deducting lower amount of tds from april only."]
[]
["Details of claims and evidence thereof"]
["Sl No.","Nature of claim",null,"Amount (Rs.)","Evidence / particulars"]
["(1)","(2)",null,"(3)","(4)"]
[1,"House Rent Allowance:"]
[null,"(i) Rent paid to the landlord"]
[null,"(ii) Name of the landlord"]
[null,"(iii) Address of the landlord"]
[null,"(iv) Permanent Account Number of the landlord"]
[null,"Note: Permanent Account Number shall be furnished if the aggregate rent paid during the previous year exceeds one lakh rupees"]
[]
[]
[2,"Leave travel concessions or assistance"]
[3,"Deduction of interest on borrowing:"]
[null,"(i) Interest payable/paid to the lender"]
[null,"(ii) Name of the lender"]
[null,"(iii) Address of the lender"]
[null,"(iv) Permanent Account Number of the lender"]
[null,"(a)   Financial Institutions(if available)  "]
[null,"(b)   Employer(if available)"]
[null,"(c)    Others"]
[4,"Deduction under Chapter VI-A"]
[null,"(A) Section 80C,80CCC and 80CCD"]
[null,"     (i) Section 80C"]
[null,"(a)"]
[null,"(b)"]
[null,"(c) "]
[null,"(d)"]
[null,"(e)"]
[null,"(f)"]
[null,"(g)"]
[null,"    (ii)  Section 80CCC"]
[null,"    (iii) Section 80CCD"]
[null,"(B) Other sections (e.g. 80E, 80G, 80TTA, etc.) under Chapter VI-A."]
[null,"(i) section………………."]
[null,"(ii) section………………."]
[null,"(iii) section………………."]
[null,"(iv) section………………."]
[null,"(v) section………………."]
["Verification"]
["I,…………………………………...……....,son/daughter of……………...………………….. do hereby certify that the information given above is complete and correct."]
[]
["Place……………………………………………..."]
["Date……………………………………………....",null,null,"(Signature of the employee)"]
["Designation ……………………………….….",null,null,"Full Name"]

{"sheet":"HRA","index":90,"n_rows":50,"n_cols":9,"rows_kept":50,"cut":false,"hidden":false,"merged":[[6,8,7,8],[4,3,4,4],[6,0,6,1],[5,5,5,7],[0,0,0,6],[2,0,2,1],[4,5,4,7],[3,0,3,1],[2,3,2,8],[6,5,7,7],[3,5,3,7],[6,3,7,4],[29,1,31,6],[13,6,14,7],[15,6,16,7],[17,4,18,5],[9,4,9,5],[9,6,9,7],[9,2,9,3],[9,0,9,1],[29,0,31,0],[37,1,43,8],[44,1,44,8],[0,7,0,8],[17,8,18,8],[15,8,16,8],[17,6,18,7],[11,6,12,7],[13,8,14,8],[1,0,1,8],[3,3,3,4],[4,0,4,1],[8,0,8,8],[5,0,5,1],[7,0,7,1],[5,3,5,4],[10,4,10,5],[19,8,20,8],[28,1,28,6],[27,1,27,6],[19,4,20,5],[19,6,20,7],[37,0,43,0],[10,6,10,7],[23,0,23,8],[21,4,22,5],[21,6,22,7],[30,7,31,8],[24,0,26,0],[24,1,26,8],[32,0,36,0],[13,4,14,5],[32,1,36,8],[27,7,29,8],[11,8,12,8],[21,8,22,8],[15,4,16,5],[11,4,12,5],[50,1,50,3],[50,4,50,8],[45,5,47,8],[45,1,45,4],[46,1,46,4],[47,1,47,4],[49,7,49,8]]}
["Calculate_Find_out_important_information_result_relating_to_Tax_matter",null,null,null,null,null,null,"Home"]
["HOUSE RENT ALLOWANCE REBATE CALUCATION-ANNUAL BASIS"]
["Parameters",null,"Input","Result (output)"]
["City Type",null,"Non Metro City","(2) EXCESS OF 10% PAY",null,{"$f":"CONCATENATE(\"(\",C5,\"*\",C6,\"-\",C7,\"*\",10,\"%\",\")\")","v":"(0*12-0*10%)"},null,null,{"$f":"C5*C6-ROUND(C7*10%,0)","v":0}]
["HR PAID AMT P.M.",null,0,{"$f":"IF(C4=\"Metro City\",\"(3) 50% of Salary\",\"(3) 40% of Salary\")","v":"(3) 40% of Salary"},null,{"$f":"IF(C4=\"Metro City\",CONCATENATE(\"(\",C7,\"*\",,50,\"%\",\")\"),CONCATENATE(\"(\",C7,\"*\",,40,\"%\",\")\"))","v":"(0*40%)"},null,null,{"$f":"IF(C4=\"Metro City\",ROUND(C7*50%,0),ROUND(C7*40%,0))","v":0}]
["PERIOD FOR PAID (in months)",null,12,"MINIMUM VALUE",null,{"$f":"CONCATENATE(\"(\",C8,\",\",I4,\",\",I5,\")\")","v":"(0,0,0)"},null,null,{"$f":"MIN(C8,I4:I5)","v":0}]
["SALARY FOR HRA (Basic Pay+G.P.+D.A/D.P.)",null,0,"HRA AMT EXEMPT U/S 10(13A)",null,{"$f":"IF(I7=\"NIL\",\"Not Allowed\",pravesh(I7))","v":"Not Allowed"},null,null,{"$f":"IF(I6>0,I6,\"NIL\")","v":"NIL"}]
["(1) HRA RECEIVED",null,0]
["HOUSE RENT ALLOWANCE REBATE CALUCATION-MONTHLY BASIS"]
["Financial Year",null,"2021-22",null,"City Type",null,"Non Metro City"]
["Period  ","Basic Salary (Basic Pay+G.P.+D.A/ D.P.)","HRA RECEIVED","HRA PAID","Total House Rent Allowance Paid",null,{"$f":"CONCATENATE(\"Sum of HRA amt paid from \",\"  \",TEXT(A12,\"mm/yyyy\"),\" \",\"to\",\"  \",TEXT(A23,\"mm/yyyy\"))","v":"Sum of HRA amt paid from   04/2021 to  03/2022"},null,{"$f":"SUM(D12:D23)","v":0}]
[{"$f":"pks!O53","v":"2021-04-01"},0,0,0,"Total of Salary (Basic Pay+G.P.+D.A/ D.P.)",null,{"$f":"CONCATENATE(\"Sum of Basic Salary  from \",\"  \",TEXT(A12,\"mm/yyyy\"),\" \",\"to\",\"  \",TEXT(A23,\"mm/yyyy\"))","v":"Sum of Basic Salary  from   04/2021 to  03/2022"},null,{"$f":"SUM(B12:B23)","v":0}]
[{"$f":"A12+31","v":"2021-05-02"},{"$f":"B12","v":0},{"$f":"C12","v":0},{"$f":"D12","v":0}]
[{"$f":"A13+31","v":"2021-06-02"},{"$f":"B13","v":0},0,0,"(1) Total House Rent Allowance Received",null,{"$f":"CONCATENATE(\"Sum of HRA Allow.received  from \",\"  \",TEXT(A12,\"mm/yyyy\"),\" \",\"to\",\"  \",TEXT(A23,\"mm/yyyy\"))","v":"Sum of HRA Allow.received  from   04/2021 to  03/2022"},null,{"$f":"SUM(C12:C23)","v":0}]
["2021-07-03",0,0,0]
["2021-08-03",0,0,0,"(2) Exess of 10% Pay",null,{"$f":"CONCATENATE(\"(\",I11,\" \",\"-\",I12,\"*\",10,\"%\",\")\")","v":"(0 -0*10%)"},null,{"$f":"I11-ROUND(I12*10%,0)","v":0}]
["2021-09-03",0,0,0]
["2021-10-04",0,0,0,{"$f":"IF(G10=\"Metro City\",\"(3) 50% of Salary\",\"(3) 40% of Salary\")","v":"(3) 40% of Salary"},null,{"$f":"IF(G10=\"Metro City\",CONCATENATE(\"(\",I12,\"*\",,50,\"%\",\")\"),CONCATENATE(\"(\",I12,\"*\",,40,\"%\",\")\"))","v":"(0*40%)"},null,{"$f":"IF(G10=\"Metro City\",ROUND(I12*50%,0),ROUND(I12*40%,0))","v":0}]
["2021-11-04",0,0,0]
[{"$f":"A19+31","v":"2021-12-05"},0,0,0,"MINIMUM VALUE {(1),(2),(3)}",null,{"$f":"CONCATENATE(\"(\",I14,\",\",I16,\",\",I18,\")\")","v":"(0,0,0)"},null,{"$f":"MIN(I14:I18)","v":0}]
["2022-01-05",0,0,0]
["2022-02-05",0,0,0,"HRA AMT EXEMPT",null,{"$f":"IF(I22=\"NIL\",\"Not Allowed\",pravesh(I22))","v":"Not Allowed"},null,{"$f":"IF(I20>0,I20,\"NIL\")","v":"NIL"}]
[{"$f":"A22+31","v":"2022-03-08"},0,0,0]
["Important key points regarding House Rent Allowance Exemption u/s 10(13A)"]
["A","House Rent Allowance (HRA) is an allowance paid by employer to its employees for covering their house rent. Such allowance is taxable in the hand of employee. However, Income Tax Act provides deduction of HRA under section 10(13A) subject to exemption available shall be the least of the following -"]
[]
[]
[1,"House Rent Allowance received.",null,null,null,null,null,"Access or View of Form 12BB"]
[2,"Rent paid less 10% of salary"]
[3,"40% of Salary (50% in case of Mumbai, Chennai,Kolkata, Delhi) Salary here means Basic + Dearness Allowance, if dearness allowance is provided by the terms of employment (if it enters into retirement benefits) "]
[null,null,null,null,null,null,null,"Form No 12BB"]
[]
["B","Form 12BB is to be submitted with the employer,if the House Rent Paid payment in excess of of Rs 8,333 per month or Per Annum Rs. 1,00,000/-  . it is mandatory to submit the Pan Number of Land Loard / House Owner.If the Pan Card Number have not yet to done by the House/Land Loard, the Land/House owner must submit a Declaration in plain paper with the Name & Address of Land/House owner, which submit the employee."]
[]
[]
[]
[]
["C ","Employee are exempted from production of rent receipt to employer, if the house rent allowance is upto Rs.3000/- per month. It may, however, be noted that this concession is only for the purpose of tax-deduction at source, and, in the regular assessment of the employee, the Assessing Officer will be free to make such enquiry as he deems fit for the purpose of satisfying himself that the employee has incurred actual expenditure on payment of rent.  (Circular no. 8/2013)"]
[]
[]
[]
[]
[]
[]
["D","Following claims can be claimed simultaneously. "]
[1,"Deduction of house rent allowance",null,null,null,"If an employee receives HRA which is allowed as deductible under this section then no deduction is allowed under section 80GG."]
[2,"Home loan interest under section 24b"]
[3,"Repayment of housing loan under section 80C "]
[]
[null,null,null,null,null,null,null,"Home"]

{"sheet":"Main","index":91,"n_rows":18,"n_cols":14,"rows_kept":18,"cut":false,"hidden":false,"merged":[[0,2,0,12],[0,0,0,1],[0,13,0,14],[1,3,1,5],[1,0,1,2],[1,13,1,14],[1,10,1,11],[1,7,1,8],[8,6,8,7],[9,6,9,7],[12,9,12,12],[10,6,11,7],[17,15,19,15],[8,9,8,12],[9,9,9,12],[10,9,10,12],[8,13,8,14],[12,2,12,5],[11,9,11,12],[9,2,9,5],[10,2,10,5],[2,0,2,6],[5,1,5,14],[9,13,12,14],[6,1,6,14],[3,1,4,13],[7,8,7,14],[2,7,2,14],[11,2,11,5],[7,2,7,5],[8,2,8,5],[12,6,12,7],[7,6,7,7],[17,0,19,0],[17,3,19,3],[13,1,19,2],[20,7,20,14],[20,0,20,2],[20,3,20,6],[17,4,19,14],[14,4,15,14],[16,4,16,14],[13,4,13,14],[14,0,15,0],[14,3,15,3]]}
[null,null,"Calculation of Relief u/s 89(1) from F.Y. 1985-86 & onwards ",null,null,null,null,null,null,null,null,null,null,"Home"]
["Quick Link to",null,null,"SECTION 89(1)",null,null,null,"TABLE A",null,null,"FORM 10E",null,null,"TAX CALCULATION"]
["Important Hints-How to use this sheet",null,null,null,null,null,null,"Instructions"]
[null,"Design & Prepaired by Pravesh Kumar Sharma, Accountant, please call-9460100093 or write mail to  praveshbkn@gmail.com for further query/error/updation/suggestion"]
[]
[1,"Use only unhighlighted cells (i.e. white colour cells), rest cells are linked with master data. Select proper condition that is applicable. Please avoid mismatching codition that's are not applicable. "]
[2,"Specific hint for \"Calculate Relief u/s 89(1)\"   --->>   Fill following fields"]
[null,1,"Name of Employee",null,null,null,"PRAVESH",null,"Data relating to slected current year"]
[null,2,"Designation of Employee",null,null,null,"AAO-I",null,7,"Income From Salary(with arrear amt)",null,null,null,874067]
[null,3,"PAN NUMBER",null,null,null,"AEPPS1234Q",null,8,"Income From House Property",null,null,null,"(leave cell blank, if no data to input)"]
[null,4,"Tax Cate. ",null,null,null,"MALE",null,9,"Income From Other Sources"]
[null,5,"Current Fin. Year (1985-86 to 2021-22)",null,null,null,null,null,10,"Ded U/S 80C-80CCE"]
[null,6,"Form 10E prepartion Date & Place ",null,null,null,"BIKANER",null,11,"Other deduction under cht VIA"]
[3,null,null,"►"," If any loss from income from house property, use negative sign before input value"]
[4,null,null,"►","This excel sheet work in all type of Male i.e. Male, Female, Sr.Citizen and Very Sr. Citizen, However, in this sheet Tax Catgy .. Select \"Male\" for \"Male\" ( No difference in output)"]
[]
[5,null,null,"►","Select Start_End Year for salary arrear accured for batter view of input of old data"]
[6,null,null,"►","This sheet auto calculate effect of section 88D for F.Y. 2004-05. If your data relate to before F.Y. 2005-06, please write combind amount of  [(1) the value of section 88, 88B and (2) deduction under chapter VIA ] in column deduction under chapter VIA"]

{"sheet":"Section 89(1)","index":92,"n_rows":110,"n_cols":14,"rows_kept":110,"cut":false,"hidden":false,"merged":[[10,3,10,4],[8,0,8,1],[6,0,6,5],[60,0,60,1],[59,0,59,5],[17,1,17,3],[10,0,10,1],[11,3,11,4],[9,0,9,1],[11,0,11,1],[7,0,7,1],[16,0,16,5],[18,2,20,2],[18,1,20,1],[13,3,13,5],[0,0,1,5],[7,3,7,4],[4,0,4,1],[4,3,4,4],[8,3,9,4],[2,3,2,4],[3,0,3,5],[2,5,2,6],[2,0,2,1],[5,0,5,1],[12,0,12,1],[12,3,12,4],[15,0,15,1],[18,5,20,5],[18,4,20,4],[17,0,20,0],[18,3,20,3],[17,4,17,5],[63,1,63,3],[63,4,63,5],[13,0,13,1],[61,1,61,2],[61,3,61,7],[60,3,60,5]]}
["Design & Prepaired by Pravesh Kumar Sharma, Accountant, please call-9460100093 or write mail to  praveshbkn@gmail.com for further query/error/updation/suggestion",null,null,null,null,null,null,null,null,"Home"]
[]
["Quick Link to",null,"TABLE A","FORM 10E",null,"Main"]
["Calculation of Relief u/s 89(1) from F.Y. 1985-86 to 2020-21"]
["Name of Employee",null,"pravesh kumar sharma","PAN NUMBER",null,"AAAP1234R"]
["Designation of Employee",null,"accountant","Tax Cate.& \nRes. Status","Male","Resident"]
["Data relating to Current Fin. Year (i.e. Year in which -Salary year received )"]
["Income From Salary(with arrear amt)",null,1722000,"Current Fin. Year <Select>",null,"2021-22"]
["Income From House Property",null,0,"Form 10E prepartion Date & Place (required field) ",null,{"$f":"TODAY()","v":"2021-05-19"}]
["Income From Other Sources",null,0,null,null,"BIKANER"]
["Ded U/S 80C-80CCE",null,0,{"$f":"CONCATENATE(\"GTI for F.Y.\",\"  \",F8)","v":"GTI for F.Y.  2021-22"},null,{"$f":"SUM(C8:C10)","v":1722000}]
["Other deduction under cht VIA",null,0,"Relief u/s 89(1)",null,{"$f":"'FORM 10E'!I70","v":"NIL"}]
["Total salary arrear amt.(=equal to cell C54)",null,{"$f":"C59","v":0},"Relevant Assestment Year ",null,{"$f":"pravesh!C40","v":"2021-22"}]
["Select Option (From F.Y. 2020-21 )",null,"New option u/s 115BAC",{"$f":"IF($F$8>=$A$15,\"New option u/s 115BAC is applicable from F.Y. 2020-21\",CONCATENATE(\"New option u/s 115BAC is not applicable for F.Y.\",$F$8))","v":"New option u/s 115BAC is applicable from F.Y. 2020-21"}]
["2020-21",null,{"$f":"IF(F8=\"2021-22\",C14,IF(F8=\"2020-21\",C14,\"Existing Option\"))","v":"New option u/s 115BAC"}," "]
["Salary Arrear accured in years",null,"Start Year","2002-03","End Year","2020-21"]
["OLD DATA (FROM FIN. YEAR 1985-86 & ONWARDS) (leave cell blank, if no data to input)"]
["FINANCIAL  YEAR","INCOME WITH ARREAR",null,null,"INCOME WITHOUT ARREAR"]
[null,"Gross Total Income","Salary  received in arrear or advance","Ded, under Chapter VIA (with releif u/s 88, 88B, if any)","Gross Total Income","Ded, under Chapter VIA  (with releif u/s 88, 88B, if any)"]
[]
[null,null,null,null,null,null,"S","E"]
["1985-86",0,0,0,{"$f":"B22","v":0},{"$f":"D22","v":0},{"$f":"IF(A22=$D$16,A22,IF(A22=$F$16,A22,\"--\"))","v":"--"},{"$f":"IF(G22>0,G22,\"--\")","v":"--"},{"$f":"IF(H21>0,0,H22)","v":0}]
["1986-87",0,0,0,0,0,"--",{"$f":"IF(A23>$F$16,\"NO\",IF(A23>=$D$16,\"YES\",IF(A23=G23,\"YES\",\"NO\")))","v":"NO"},{"$f":"IF(G23>0,G23,H23)","v":"--"}]
["1987-88",0,0,0,0,0,"--","NO","--"]
["1988-89",0,0,0,0,0,"--","NO","--"]
["1989-90",0,0,0,0,0,"--","NO","--"]
["1990-91",0,0,0,0,0,"--","NO","--"]
["1991-92",0,0,0,0,0,"--","NO","--"]
["1992-93",0,0,0,0,0,"--","NO","--"]
["1993-94",0,0,0,0,0,"--","NO","--"]
["1994-95",0,0,0,0,0,"--","NO","--"]
["1995-96",0,0,0,0,0,"--","NO","--"]
["1996-97",0,0,0,0,0,"--","NO","--"]
["1997-98",0,0,0,0,0,"--","NO","--"]
["1998-99",0,0,0,0,0,"--","NO","--"]
["1999-00",0,0,0,0,0,"--","NO","--"]
["2000-01",0,0,0,0,0,"--","NO","--"]
["2001-02",0,0,0,0,0,"--","NO","--"]
["2002-03",0,0,0,0,0,"2002-03","YES","2002-03"]
["2003-04",0,0,0,0,0,"--","YES","--"]
["2004-05",0,0,0,0,0,"--","YES","--",null,87418,null,27956]
["2005-06",0,0,0,0,0,"--","YES","--",null,123940,null,29836,29151]
["2006-07",0,0,0,0,0,"--","YES","--",null,129310,null,26851,32479]
["2007-08",0,0,0,0,0,"--","YES","--",null,150559,null,95718,42562]
["2008-09",0,0,0,0,0,"--","YES","--",null,153968,null,102828,100000]
["2009-10",0,0,0,0,0,"--","YES","--",null,179692,null,116026,100000]
["2010-11",0,0,0,0,0,"--","YES","--",null,201179,null,136764,100000]
["2011-12",0,0,0,0,0,"--","YES","--",null,218432,null,159405,96440]
["2012-13",0,0,0,0,0,"--","YES","--",null,146430,null,120607,100000]
["2013-14",0,0,0,0,0,"--","YES","--",null,390204,null,101966,100000]
["2014-15",0,0,0,0,0,"--","YES","--"]
["2015-16",0,0,0,0,0,"--","YES","--"]
["2016-17",0,0,0,{"$f":"B53","v":0},{"$f":"D53","v":0},"--","YES",{"$f":"IF(G53>0,G53,H53)","v":"--"}]
["2017-18",0,0,0,0,0,"--","YES","--"]
["2018-19",0,0,0,0,0,{"$f":"IF(A55=$D$16,A55,IF(A55=$F$16,A55,\"--\"))","v":"--"},{"$f":"IF(A55>$F$16,\"NO\",IF(A55>=$D$16,\"YES\",IF(A55=G55,\"YES\",\"NO\")))","v":"YES"},"--"]
["2019-20",0,0,0,0,0,{"$f":"IF(A56=$D$16,A56,IF(A56=$F$16,A56,\"--\"))","v":"--"},{"$f":"IF(A56>$F$16,\"NO\",IF(A56>=$D$16,\"YES\",IF(A56=G56,\"YES\",\"NO\")))","v":"YES"},"--"]
["2020-21",0,0,0,0,0,{"$f":"IF(A57=$D$16,A57,IF(A57=$F$16,A57,\"--\"))","v":"2020-21"},{"$f":"IF(A57>$F$16,\"NO\",IF(A57>=$D$16,\"YES\",IF(A57=G57,\"YES\",\"NO\")))","v":"YES"},"2020-21"]
["2021-22",0,0,0,0,0,{"$f":"IF(A58=$D$16,A58,IF(A58=$F$16,A58,\"--\"))","v":"--"},{"$f":"IF(A58>$F$16,\"NO\",IF(A58>=$D$16,\"YES\",IF(A58=G58,\"YES\",\"NO\")))","v":"NO"},"--"]
["TOTAL",{"$f":"SUM(B22:B57)","v":0},{"$f":"SUM(C22:C57)","v":0},0,0,0]
["Prepaired by \"\"pravesh kumar sharma-9460100093\"\""]
["Releif u/s 89(1)",null,{"$f":"F12","v":"NIL"},{"$f":"IF(C61=\"NIL\",\"Relief u/s 89(1) not allowed\",pravesh(C61))","v":"Relief u/s 89(1) not allowed"}]
[]
["Header….>>",{"$f":"B19","v":"Gross Total Income"},{"$f":"C19","v":"Salary  received in arrear or advance"},{"$f":"D19","v":"Ded, under Chapter VIA (with releif u/s 88, 88B, if any)"},{"$f":"E19","v":"Gross Total Income"},{"$f":"F19","v":"Ded, under Chapter VIA  (with releif u/s 88, 88B, if any)"},null,null,null,1]
[null,"INCOME WITH ARREAR",null,null,"INCOME WITHOUT ARREAR"]
[]
[]
["Start Year","1985  -  1986","End Year"]
[]
[null,null,"Prepaired by \"\"pravesh kumar sharma-9460100093\"\""]
[]
[]
[]
[]
[null,"F. YEAR"]
[null,"2008-09"]
[null,"2009-10"]
[null,"2010-11"]
[null,"2011-12"]
[null,"2012-13"]
[null,"2013-14"]
[null,"2014-15"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,87418]
[null,null,null,null,null,null,null,null,null,null,null,123940]
[null,null,null,null,null,null,null,null,null,null,null,129310]
[null,null,null,null,null,null,null,null,null,null,null,146430]
[null,null,null,null,null,null,null,null,null,null,null,150559]
[null,null,null,null,null,null,null,null,null,null,null,153968]
[null,null,null,null,null,null,null,null,null,null,null,179692]
[null,null,null,null,null,null,null,null,null,null,null,201179]
[null,null,null,null,null,null,null,null,null,null,null,218432]
[null,null,null,null,null,null,null,null,null,null,null,390204]

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["Tax computation for Tax Calculator-STATEMENT"]
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[]
[]
[]
[]
["Tax computation for Tax Calculator-compare"]
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[{"$f":"B33+1","v":500001},750000,0.1,{"$f":"B33","v":500000},{"$f":"E33+(B34-B33)*C34","v":37500},0,0.04,{"$f":"IF(I32=C38,E37+ROUND((H32-J32),0)*I32,IF(I32=C37,E36+ROUND((H32-J32),0)*I32,IF(I32=C36,E35+ROUND((H32-J32),0)*I32,IF(I32=C35,E34+ROUND((H32-J32)*I32,0),IF(I32=C34,E33+ROUND((H32-J32)*I32,0),IF(I32=C33,E32+ROUND((H32-J32)*I32,0),E31+ROUND((H32-J32)*I32,0)))))))","v":2752650},{"$f":"MIN(K36:L36)","v":309100},{"$f":"ROUND(SUM(H34+I34)*M32,0)","v":122470},{"$f":"SUM(H34:J34)","v":3184220},null,null,{"$f":"O33+1","v":500001},750000,0.1,null,"Male",null,{"$f":"H34","v":2752650},{"$f":"IF(U39>1500000,187500+((U39-1500000)*0.3),IF(U39>1250000,125000+((U39-1250000)*0.25),IF(U39>1000000,75000+((U39-1000000)*0.2),IF(U39>750000,37500+((U39-750000)*0.15),IF(U39>500000,12500+((U39-500000)*0.1),IF(U39>250000,(U39-250000)*0.05,0))))))","v":2737500},{"$f":"ROUND(T34*$S$39,0)","v":412898},{"$f":"ROUND(U34*$W$33,0)","v":273750},{"$f":"T34+V34-U34-W34","v":154298},{"$f":"Z33+1","v":20000001},50000000,0.25]
[{"$f":"B34+1","v":750001},1000000,0.15,{"$f":"B34","v":750000},{"$f":"E34+(B35-B34)*C35","v":75000},0.1,0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O34+1","v":750001},1000000,0.15,null,"Female",null,{"$f":"T34","v":2752650},{"$f":"IF(U39>1500000,187500+((U39-1500000)*0.3),IF(U39>1250000,125000+((U39-1250000)*0.25),IF(U39>1000000,75000+((U39-1000000)*0.2),IF(U39>750000,37500+((U39-750000)*0.15),IF(U39>500000,12500+((U39-500000)*0.1),IF(U39>250000,(U39-250000)*0.05,0))))))","v":2737500},{"$f":"ROUND(T35*$S$39,0)","v":412898},{"$f":"ROUND(U35*$W$33,0)","v":273750},{"$f":"T35+V35-U35-W35","v":154298},{"$f":"Z34+1","v":50000001},null,0.37]
[{"$f":"B35+1","v":1000001},1250000,0.2,{"$f":"B35","v":1000000},125000,0.15,0.04,{"$f":"D39","v":10000000},{"$f":"IF(H32>H36,H32-H36,0)","v":50500},{"$f":"IF(I36>0,ROUND(I36*I32,0),0)","v":15150},{"$f":"IF(H36>=D39,Q36+(I36-J36),(I36-J36))","v":309100},{"$f":"IF(H34>0,ROUND(H34*L32,0),0)","v":412898},{"$f":"IF(K36>L36,0,L36-K36)","v":103798},{"$f":"O35+1","v":1000001},1250000,0.2,{"$f":"W34","v":273750},"Senior Citizen",null,{"$f":"T35","v":2752650},{"$f":"IF(U39>1500000,187500+((U39-1500000)*0.3),IF(U39>1250000,125000+((U39-1250000)*0.25),IF(U39>1000000,75000+((U39-1000000)*0.2),IF(U39>750000,37500+((U39-750000)*0.15),IF(U39>500000,12500+((U39-500000)*0.1),IF(U39>250000,(U39-250000)*0.05,0))))))","v":2737500},412898,{"$f":"ROUND(U36*$W$33,0)","v":273750}]
[1250001,1500000,0.25,1250000,187500,0.25,0.04,null,null,null,null,null,null,1250001,1500000,0.25,null,"Very Senior Citizen",null,2752650,{"$f":"IF(U39>1500000,187500+((U39-1500000)*0.3),IF(U39>1250000,125000+((U39-1250000)*0.25),IF(U39>1000000,75000+((U39-1000000)*0.2),IF(U39>750000,37500+((U39-750000)*0.15),IF(U39>500000,12500+((U39-500000)*0.1),IF(U39>250000,(U39-250000)*0.05,0))))))","v":2737500},412898,{"$f":"ROUND(U37*$W$33,0)","v":273750}]
[1500001,null,0.3,1500000,{"$f":"IF(J32=0,0,E37)","v":187500},0.37,0.04,null,null,null,null,null,null,1500001,0,0.3]
["Surcharge Limit",null,null,{"$f":"IF(L32=10%,5000000,IF(L32=15%,10000000,IF(L32=25%,20000000,50000000)))","v":10000000},null,null,null,null,null,null,null,null,null,null,null,null,null,"Tax Income",{"$f":"L32","v":0.15},{"$f":"E28","v":10050500},{"$f":"IF(T39=T44,S43,IF(S39=T43,S42,IF(S39=T42,S41,S40)))","v":10000000}]
[{"$f":"IF(E26=\"2020-21\",Statement!$G$4,\"Existing Option\")","v":"Existing Option"},"Fin._Year","Asst. Year","TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due","Rebate u/s 87A","Revised E.cess(adjusting 87A)","Revised Total Tax due",null,null,null,null,0,5000000,0,{"$f":"S42","v":20000000}]
["New option u/s 115BAC",{"$f":"'Table for Statement'!A1141","v":0},{"$f":"'Table for Statement'!B1141","v":"Net Tax due-NIL"},{"$f":"H34","v":2752650},{"$f":"I34","v":309100},{"$f":"J34","v":122470},{"$f":"K34","v":3184220},"For Citizens of all Age",{"$f":"M36","v":103798},{"$f":"K34","v":3184220},{"$f":"IF(E28>500000,0,IF(E28>250000,IF(D41<12500,D41,12500),0))","v":0},{"$f":"IF(K41>0,ROUND((D41-K41)*0.04,0),F41)","v":122470},{"$f":"D41+E41-K41+L41","v":3184220},null,null,null,null,{"$f":"S40+1","v":5000001},10000000,0.1,{"$f":"T39-R41+1","v":5050500}]
["Existing Option",null,null,{"$f":"'Table for Statement'!C1140","v":0},{"$f":"'Table for Statement'!D1140","v":0},{"$f":"'Table for Statement'!E1140","v":0},{"$f":"'Table for Statement'!F1140","v":0},{"$f":"'Table for Statement'!G1140","v":0},{"$f":"'Table for Statement'!H1140","v":0},{"$f":"'Table for Statement'!I1140","v":0},{"$f":"'Table for Statement'!J1140","v":0},{"$f":"'Table for Statement'!K1140","v":0},{"$f":"'Table for Statement'!L1140","v":"Applicable rate"},null,null,null,null,{"$f":"S41+1","v":10000001},20000000,0.15]
["Final Value",null,null,{"$f":"IF($A$17=$A$18,D41,D42)","v":0},{"$f":"IF($A$17=$A$18,E41,E42)","v":0},0,0,0,0,0,0,0,"Applicable rate",null,null,null,null,{"$f":"S42+1","v":20000001},50000000,0.25]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"S43+1","v":50000001},null,0.37]
["Marginal Releif"]
["(","After allowed  Marginal relief ","Rs.",{"$f":"I41","v":103798},")",{"$f":"CONCATENATE(A46,\"  \",F45,\"  \",E46)","v":"(    )"}]
[{"$f":"CONCATENATE(A46,\"  \",B46,\" \",C46,\"  \",D46,\" \",E46)","v":"(  After allowed  Marginal relief  Rs.  103798 )"},null,null,{"$f":"IF(E41>0,CONCATENATE(\"(\",\"Including net surcharge amt.\",\"Rs.\",E41,\")\"),\"\")","v":"(Including net surcharge amt.Rs.309100)"}]
[]
[]
["Tax computation for Tax Calculator-TAX CALCULATION"]
[null,"Financial Year",null,null,{"$f":"'Tax Calculation'!$C$4","v":"2021-22"}]
[null,"Tax Category",null,null,{"$f":"'Tax Calculation'!$E$4","v":"MALE"}]
[null,"Taxable Income",null,null,{"$f":"'Tax Calculation'!J88","v":10050500}]
[null,null,2020,{"$f":"C54+1","v":2021},null,"2020-21"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit","Tax Category",null,"Tax (inluding addition income)","Tax (excluding addition income)","Surchange on whole amt","Relief (if amt > one crore",null,"Surcharge Table (2019-20)"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C54","v":2020},{"$f":"D54","v":2021},null,null,null,null,null,null,null,null,0,5000000,0]
[0,250000,0,0,0,0,0,{"$f":"E53","v":10050500},{"$f":"VLOOKUP(H57,A57:C63,3)","v":0.3},{"$f":"INDEX(D57:D63,MATCH(I57,C57:C63,0))","v":1500000},{"$f":"INDEX(E57:E63,MATCH(I57,C57:C63,0))","v":187500},{"$f":"VLOOKUP(H57,$Y$7:$AA$11,3)","v":0.15},0.04,0,{"$f":"IF($E$52=\"Male\",B57,B57)","v":250000},{"$f":"IF($E$52=\"Male\",C57,C57)","v":0},{"$f":"O57","v":250000},null,null,null,null,null,null,null,{"$f":"Z56+1","v":5000001},10000000,0.1]
[{"$f":"B57+1","v":250001},500000,0.05,{"$f":"B57","v":250000},{"$f":"(B58-B57)*C58","v":12500},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O57+1","v":250001},{"$f":"IF($E$52=\"Male\",B58,B58)","v":500000},{"$f":"IF($E$52=\"Male\",C58,C58)","v":0.05},null,{"$f":"E52","v":"MALE"},null,{"$f":"INDEX(T59:T62,MATCH(R58,R59:R62,0))","v":2752650},null,null,{"$f":"IF(S64=37%,25%,IF(S64=25%,15%,IF(S64=15%,10%,0)))","v":0.1},null,{"$f":"Z57+1","v":10000001},20000000,0.15]
[{"$f":"B58+1","v":500001},750000,0.1,{"$f":"B58","v":500000},{"$f":"E58+(B59-B58)*C59","v":37500},0,0.04,{"$f":"IF(I57=C63,E62+ROUND((H57-J57),0)*I57,IF(I57=C62,E61+ROUND((H57-J57),0)*I57,IF(I57=C61,E60+ROUND((H57-J57),0)*I57,IF(I57=C60,E59+ROUND((H57-J57)*I57,0),IF(I57=C59,E58+ROUND((H57-J57)*I57,0),IF(I57=C58,E57+ROUND((H57-J57)*I57,0),E56+ROUND((H57-J57)*I57,0)))))))","v":2752650},{"$f":"MIN(K61:L61)","v":309100},{"$f":"ROUND(SUM(H59+I59)*M57,0)","v":122470},{"$f":"SUM(H59:J59)","v":3184220},null,null,{"$f":"O58+1","v":500001},750000,0.1,null,"Male",null,{"$f":"H59","v":2752650},{"$f":"IF(U64>1500000,187500+((U64-1500000)*0.3),IF(U64>1250000,125000+((U64-1250000)*0.25),IF(U64>1000000,75000+((U64-1000000)*0.2),IF(U64>750000,37500+((U64-750000)*0.15),IF(U64>500000,12500+((U64-500000)*0.1),IF(U64>250000,(U64-250000)*0.05,0))))))","v":2737500},{"$f":"ROUND(T59*$S$64,0)","v":412898},{"$f":"ROUND(U59*$W$58,0)","v":273750},{"$f":"T59+V59-U59-W59","v":154298},{"$f":"Z58+1","v":20000001},50000000,0.25]
[{"$f":"B59+1","v":750001},1000000,0.15,{"$f":"B59","v":750000},{"$f":"E59+(B60-B59)*C60","v":75000},0.1,0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O59+1","v":750001},1000000,0.15,null,"Female",null,{"$f":"T59","v":2752650},{"$f":"IF(U64>1500000,187500+((U64-1500000)*0.3),IF(U64>1250000,125000+((U64-1250000)*0.25),IF(U64>1000000,75000+((U64-1000000)*0.2),IF(U64>750000,37500+((U64-750000)*0.15),IF(U64>500000,12500+((U64-500000)*0.1),IF(U64>250000,(U64-250000)*0.05,0))))))","v":2737500},{"$f":"ROUND(T60*$S$64,0)","v":412898},{"$f":"ROUND(U60*$W$58,0)","v":273750},{"$f":"T60+V60-U60-W60","v":154298},{"$f":"Z59+1","v":50000001},null,0.37]
[{"$f":"B60+1","v":1000001},1250000,0.2,{"$f":"B60","v":1000000},125000,0.15,0.04,{"$f":"D64","v":10000000},{"$f":"IF(H57>H61,H57-H61,0)","v":50500},{"$f":"IF(I61>0,ROUND(I61*I57,0),0)","v":15150},{"$f":"IF(H61>=D64,Q61+(I61-J61),(I61-J61))","v":309100},{"$f":"IF(H59>0,ROUND(H59*L57,0),0)","v":412898},{"$f":"IF(K61>L61,0,L61-K61)","v":103798},{"$f":"O60+1","v":1000001},1250000,0.2,{"$f":"W59","v":273750},"Senior Citizen",null,{"$f":"T60","v":2752650},{"$f":"IF(U64>1500000,187500+((U64-1500000)*0.3),IF(U64>1250000,125000+((U64-1250000)*0.25),IF(U64>1000000,75000+((U64-1000000)*0.2),IF(U64>750000,37500+((U64-750000)*0.15),IF(U64>500000,12500+((U64-500000)*0.1),IF(U64>250000,(U64-250000)*0.05,0))))))","v":2737500},412898,{"$f":"ROUND(U61*$W$58,0)","v":273750}]
[1250001,1500000,0.25,1250000,187500,0.25,0.04,null,null,null,null,null,null,1250001,1500000,0.25,null,"Very Senior Citizen",null,2752650,{"$f":"IF(U64>1500000,187500+((U64-1500000)*0.3),IF(U64>1250000,125000+((U64-1250000)*0.25),IF(U64>1000000,75000+((U64-1000000)*0.2),IF(U64>750000,37500+((U64-750000)*0.15),IF(U64>500000,12500+((U64-500000)*0.1),IF(U64>250000,(U64-250000)*0.05,0))))))","v":2737500},412898,{"$f":"ROUND(U62*$W$58,0)","v":273750}]
[1500001,null,0.3,1500000,{"$f":"IF(J57=0,0,E62)","v":187500},0.37,0.04,null,null,null,null,null,null,1500001,0,0.3]
["Surcharge Limit",null,null,{"$f":"IF(L57=10%,5000000,IF(L57=15%,10000000,IF(L57=25%,20000000,50000000)))","v":10000000},null,null,null,null,null,null,null,null,null,null,null,null,null,"Tax Income",{"$f":"L57","v":0.15},{"$f":"E53","v":10050500},{"$f":"IF(T64=T69,S68,IF(S64=T68,S67,IF(S64=T67,S66,S65)))","v":10000000}]
[{"$f":"IF(E51=\"2020-21\",Statement!$G$4,\"Existing Option\")","v":"Existing Option"},"Fin._Year","Asst. Year","TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due","Rebate u/s 87A","Revised E.cess(adjusting 87A)","Revised Total Tax due",null,null,null,null,0,5000000,0,{"$f":"S67","v":20000000}]
["New option u/s 115BAC",{"$f":"'Mini Tax Calculator'!E6","v":"2021-22"},{"$f":"'Mini Tax Calculator'!H6","v":"2022-23"},{"$f":"H59","v":2752650},{"$f":"I59","v":309100},{"$f":"J59","v":122470},{"$f":"K59","v":3184220},"For Citizens of all Age",{"$f":"M61","v":103798},{"$f":"K59","v":3184220},{"$f":"IF(E53>500000,0,IF(E53>250000,IF(D66<12500,D66,12500),0))","v":0},{"$f":"IF(K66>0,ROUND((D66-K66)*0.04,0),F66)","v":122470},{"$f":"D66+E66-K66+L66","v":3184220},null,null,null,null,{"$f":"S65+1","v":5000001},10000000,0.1,{"$f":"T64-R66+1","v":5050500}]
["Existing Option",null,null,{"$f":"'Table for Statement'!C1165","v":0},{"$f":"'Table for Statement'!D1165","v":0},{"$f":"'Table for Statement'!E1165","v":0},{"$f":"'Table for Statement'!F1165","v":0},{"$f":"'Table for Statement'!G1165","v":0},{"$f":"'Table for Statement'!H1165","v":0},{"$f":"'Table for Statement'!I1165","v":0},{"$f":"'Table for Statement'!J1165","v":5000000},{"$f":"'Table for Statement'!K1165","v":0},{"$f":"'Table for Statement'!L1165","v":0},null,null,null,null,{"$f":"S66+1","v":10000001},20000000,0.15]
["Final Value",null,null,{"$f":"IF($A$17=$A$18,D66,D67)","v":0},{"$f":"IF($A$17=$A$18,E66,E67)","v":0},0,0,0,0,0,5000000,0,0,null,null,null,null,{"$f":"S67+1","v":20000001},50000000,0.25]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"S68+1","v":50000001},null,0.37]
["Marginal Releif"]
["(","After allowed  Marginal relief ","Rs.",{"$f":"I66","v":103798},")",{"$f":"CONCATENATE(A71,\"  \",F70,\"  \",E71)","v":"(    )"}]
[{"$f":"CONCATENATE(A71,\"  \",B71,\" \",C71,\"  \",D71,\" \",E71)","v":"(  After allowed  Marginal relief  Rs.  103798 )"},null,null,{"$f":"IF(E66>0,CONCATENATE(\"(\",\"Including net surcharge amt.\",\"Rs.\",E66,\")\"),\"\")","v":"(Including net surcharge amt.Rs.309100)"}]
[]
[]
[]
["Tax computation for Tax Calculator-Miny tax calculator"]
[{"$f":"'Mini Tax Calculator'!$E$5","v":"Existing Option"},"Financial Year",null,null,{"$f":"'Mini Tax Calculator'!$E$6","v":"2021-22"}]
[null,"Tax Category",null,null,{"$f":"'Mini Tax Calculator'!$E$7","v":"Male"}]
[null,"Taxable Income",null,null,{"$f":"'Mini Tax Calculator'!E8","v":10000500}]
[null,null,2020,{"$f":"C80+1","v":2021},null,"2020-21"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit","Tax Category",null,"Tax (inluding addition income)","Tax (excluding addition income)","Surchange on whole amt","Relief (if amt > one crore",null,"Surcharge Table (2019-20)"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C80","v":2020},{"$f":"D80","v":2021},null,null,null,null,null,null,null,null,0,5000000,0]
[0,250000,0,0,0,0,0,{"$f":"E79","v":10000500},{"$f":"VLOOKUP(H83,A83:C89,3)","v":0.3},{"$f":"INDEX(D83:D89,MATCH(I83,C83:C89,0))","v":1500000},{"$f":"INDEX(E83:E89,MATCH(I83,C83:C89,0))","v":187500},{"$f":"VLOOKUP(H83,$Y$7:$AA$11,3)","v":0.15},0.04,0,{"$f":"IF($E$78=\"Male\",B83,B83)","v":250000},{"$f":"IF($E$78=\"Male\",C83,C83)","v":0},{"$f":"O83","v":250000},null,null,null,null,null,null,null,{"$f":"Z82+1","v":5000001},10000000,0.1]
[{"$f":"B83+1","v":250001},500000,0.05,{"$f":"B83","v":250000},{"$f":"(B84-B83)*C84","v":12500},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O83+1","v":250001},{"$f":"IF($E$78=\"Male\",B84,B84)","v":500000},{"$f":"IF($E$78=\"Male\",C84,C84)","v":0.05},null,{"$f":"E78","v":"Male"},null,{"$f":"INDEX(T85:T88,MATCH(R84,R85:R88,0))","v":2737650},null,null,{"$f":"IF(S90=37%,25%,IF(S90=25%,15%,IF(S90=15%,10%,0)))","v":0.1},null,{"$f":"Z83+1","v":10000001},20000000,0.15]
[{"$f":"B84+1","v":500001},750000,0.1,{"$f":"B84","v":500000},{"$f":"E84+(B85-B84)*C85","v":37500},0,0.04,{"$f":"IF(I83=C89,E88+ROUND((H83-J83),0)*I83,IF(I83=C88,E87+ROUND((H83-J83),0)*I83,IF(I83=C87,E86+ROUND((H83-J83),0)*I83,IF(I83=C86,E85+ROUND((H83-J83)*I83,0),IF(I83=C85,E84+ROUND((H83-J83)*I83,0),IF(I83=C84,E83+ROUND((H83-J83)*I83,0),E82+ROUND((H83-J83)*I83,0)))))))","v":2737650},{"$f":"MIN(K87:L87)","v":274100},{"$f":"ROUND(SUM(H85+I85)*M83,0)","v":120470},{"$f":"SUM(H85:J85)","v":3132220},null,null,{"$f":"O84+1","v":500001},750000,0.1,null,"Male",null,{"$f":"H85","v":2737650},{"$f":"IF(U90>=1500000,187500+((U90-1500000)*0.3),IF(U90>1250000,125000+((U90-1250000)*0.25),IF(U90>=1000000,75000+((U90-1000000)*0.2),IF(U90>=750000,37500+((U90-750000)*0.15),IF(U90>=500000,12500+((U90-500000)*0.1),IF(U90>=250000,(U90-250000)*0.05,0))))))","v":2737500},{"$f":"ROUND(T85*$S$90,0)","v":410648},{"$f":"ROUND(U85*$W$84,0)","v":273750},{"$f":"T85+V85-U85-W85","v":137048},{"$f":"Z84+1","v":20000001},50000000,0.25]
[{"$f":"B85+1","v":750001},1000000,0.15,{"$f":"B85","v":750000},{"$f":"E85+(B86-B85)*C86","v":75000},0.1,0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O85+1","v":750001},1000000,0.15,null,"Female",null,{"$f":"T85","v":2737650},{"$f":"IF(U90>1500000,187500+((U90-1500000)*0.3),IF(U90>1250000,125000+((U90-1250000)*0.25),IF(U90>1000000,75000+((U90-1000000)*0.2),IF(U90>750000,37500+((U90-750000)*0.15),IF(U90>500000,12500+((U90-500000)*0.1),IF(U90>250000,(U90-250000)*0.05,0))))))","v":2737500},{"$f":"ROUND(T86*$S$90,0)","v":410648},{"$f":"ROUND(U86*$W$84,0)","v":273750},{"$f":"T86+V86-U86-W86","v":137048},{"$f":"Z85+1","v":50000001},null,0.37]
[{"$f":"B86+1","v":1000001},1250000,0.2,{"$f":"B86","v":1000000},125000,0.15,0.04,{"$f":"D90","v":10000000},{"$f":"IF(H83>H87,H83-H87,0)","v":500},{"$f":"IF(I87>0,ROUND(I87*I83,0),0)","v":150},{"$f":"IF(H87>=D90,Q87+(I87-J87),(I87-J87))","v":274100},{"$f":"IF(H85>0,ROUND(H85*L83,0),0)","v":410648},{"$f":"IF(K87>L87,0,L87-K87)","v":136548},{"$f":"O86+1","v":1000001},1250000,0.2,{"$f":"W85","v":273750},"Senior Citizen",null,{"$f":"T86","v":2737650},{"$f":"IF(U90>1500000,187500+((U90-1500000)*0.3),IF(U90>1250000,125000+((U90-1250000)*0.25),IF(U90>1000000,75000+((U90-1000000)*0.2),IF(U90>750000,37500+((U90-750000)*0.15),IF(U90>500000,12500+((U90-500000)*0.1),IF(U90>250000,(U90-250000)*0.05,0))))))","v":2737500},{"$f":"ROUND(T87*$S$90,0)","v":410648},{"$f":"ROUND(U87*$W$84,0)","v":273750}]
[1250001,1500000,0.25,1250000,187500,0.25,0.04,null,null,null,null,null,null,1250001,1500000,0.25,null,"Very Senior Citizen",null,2737650,{"$f":"IF(U90>1500000,187500+((U90-1500000)*0.3),IF(U90>1250000,125000+((U90-1250000)*0.25),IF(U90>1000000,75000+((U90-1000000)*0.2),IF(U90>750000,37500+((U90-750000)*0.15),IF(U90>500000,12500+((U90-500000)*0.1),IF(U90>250000,(U90-250000)*0.05,0))))))","v":2737500},{"$f":"ROUND(T88*$S$90,0)","v":410648},{"$f":"ROUND(U88*$W$84,0)","v":273750}]
[1500001,null,0.3,1500000,{"$f":"IF(J83=0,0,E88)","v":187500},0.37,0.04,null,null,null,null,null,null,1500001,0,0.3]
["Surcharge Limit",null,null,{"$f":"IF(L83=10%,5000000,IF(L83=15%,10000000,IF(L83=25%,20000000,50000000)))","v":10000000},null,null,null,null,null,null,null,null,null,null,null,null,null,"Tax Income",{"$f":"L83","v":0.15},{"$f":"E79","v":10000500},{"$f":"IF(T90=T95,S94,IF(S90=T94,S93,IF(S90=T93,S92,S91)))","v":10000000}]
[{"$f":"IF(E77=\"2020-21\",Statement!$G$4,\"Existing Option\")","v":"Existing Option"},"Fin._Year","Asst. Year","TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due","Rebate u/s 87A","Revised E.cess(adjusting 87A)","Revised Total Tax due",null,null,null,null,0,5000000,0,{"$f":"S93","v":20000000}]
["New option u/s 115BAC",{"$f":"'Table for Tax Cal'!A1144","v":0},{"$f":"'Table for Tax Cal'!B1144","v":"Amount in words"},{"$f":"H85","v":2737650},{"$f":"I85","v":274100},{"$f":"J85","v":120470},{"$f":"K85","v":3132220},"For Citizens of all Age",{"$f":"M87","v":136548},{"$f":"K85","v":3132220},{"$f":"IF(E79>500000,0,IF(E79>250000,IF(D92<12500,D92,12500),0))","v":0},{"$f":"IF(K92>0,ROUND((D92-K92)*0.04,0),F92)","v":120470},{"$f":"D92+E92-K92+L92","v":3132220},null,null,null,null,{"$f":"S91+1","v":5000001},10000000,0.1,{"$f":"T90-R92+1","v":5000500}]
["Existing Option",null,null,{"$f":"'Table for Statement'!C1191","v":0},{"$f":"'Table for Statement'!D1191","v":2413515},{"$f":"'Table for Statement'!E1191","v":2413500},{"$f":"'Table for Statement'!F1191","v":72405},{"$f":"'Table for Statement'!G1191","v":0},{"$f":"'Table for Statement'!H1191","v":"Opted"},{"$f":"'Table for Statement'!I1191","v":0},{"$f":"'Table for Statement'!J1191","v":0.45},{"$f":"'Table for Statement'!K1191","v":0},{"$f":"'Table for Statement'!L1191","v":2388165},null,null,null,null,{"$f":"S92+1","v":10000001},20000000,0.15]
["Final Value",null,null,{"$f":"IF($A$17=$A$18,D92,D93)","v":0},{"$f":"IF($A$17=$A$18,E92,E93)","v":2413515},2413500,72405,0,"Opted",0,0.45,0,2388165,null,null,null,null,{"$f":"S93+1","v":20000001},50000000,0.25]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"S94+1","v":50000001},null,0.37]
["Marginal Releif"]
["(","After allowed  Marginal relief ","Rs.",{"$f":"I92","v":136548},")",{"$f":"CONCATENATE(A97,\"  \",F96,\"  \",E97)","v":"(    )"}]
[]
[]
[]
["Tax computation for Tax Calculator-form 16"]
[{"$f":"'Mini Tax Calculator'!$E$5","v":"Existing Option"},"Financial Year"]
[null,"Tax Category",null,null,{"$f":"'Form no 16'!$E$5","v":"MALE"}]
[null,"Taxable Income",null,null,{"$f":"'Form no 16'!$W$177","v":3099690}]
[null,null,2020,{"$f":"C105+1","v":2021},null,"2020-21"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit","Tax Category",null,"Tax (inluding addition income)","Tax (excluding addition income)","Surchange on whole amt","Relief (if amt > one crore",null,"Surcharge Table (2019-20)"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C105","v":2020},{"$f":"D105","v":2021},null,null,null,null,null,null,null,null,0,5000000,0]
[0,250000,0,0,0,0,0,{"$f":"E104","v":3099690},{"$f":"VLOOKUP(H108,A108:C114,3)","v":0.3},{"$f":"INDEX(D108:D114,MATCH(I108,C108:C114,0))","v":1500000},{"$f":"INDEX(E108:E114,MATCH(I108,C108:C114,0))","v":187500},{"$f":"VLOOKUP(H108,$Y$7:$AA$11,3)","v":0},0.04,0,{"$f":"IF($E$103=\"Male\",B108,B108)","v":250000},{"$f":"IF($E$103=\"Male\",C108,C108)","v":0},{"$f":"O108","v":250000},null,null,null,null,null,null,null,{"$f":"Z107+1","v":5000001},10000000,0.1]
[{"$f":"B108+1","v":250001},500000,0.05,{"$f":"B108","v":250000},{"$f":"(B109-B108)*C109","v":12500},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O108+1","v":250001},{"$f":"IF($E$103=\"Male\",B109,B109)","v":500000},{"$f":"IF($E$103=\"Male\",C109,C109)","v":0.05},null,{"$f":"E103","v":"MALE"},null,{"$f":"INDEX(T110:T113,MATCH(R109,R110:R113,0))","v":667407},null,null,{"$f":"IF(S115=37%,25%,IF(S115=25%,15%,IF(S115=15%,10%,0)))","v":0},null,{"$f":"Z108+1","v":10000001},20000000,0.15]
[{"$f":"B109+1","v":500001},750000,0.1,{"$f":"B109","v":500000},{"$f":"E109+(B110-B109)*C110","v":37500},0,0.04,{"$f":"IF(I108=C114,E113+ROUND((H108-J108),0)*I108,IF(I108=C113,E112+ROUND((H108-J108),0)*I108,IF(I108=C112,E111+ROUND((H108-J108),0)*I108,IF(I108=C111,E110+ROUND((H108-J108)*I108,0),IF(I108=C110,E109+ROUND((H108-J108)*I108,0),IF(I108=C109,E108+ROUND((H108-J108)*I108,0),E107+ROUND((H108-J108)*I108,0)))))))","v":667407},{"$f":"MIN(K112:L112)","v":0},{"$f":"ROUND(SUM(H110+I110)*M108,0)","v":26696},{"$f":"SUM(H110:J110)","v":694103},null,null,{"$f":"O109+1","v":500001},750000,0.1,null,"Male",null,{"$f":"H110","v":667407},{"$f":"IF(U115>1500000,187500+((U115-1500000)*0.3),IF(U115>1250000,125000+((U115-1250000)*0.25),IF(U115>1000000,75000+((U115-1000000)*0.2),IF(U115>750000,37500+((U115-750000)*0.15),IF(U115>500000,12500+((U115-500000)*0.1),IF(U115>250000,(U115-250000)*0.05,0))))))","v":1237500},{"$f":"ROUND(T110*$S$115,0)","v":0},{"$f":"ROUND(U110*$W$109,0)","v":0},{"$f":"T110+V110-U110-W110","v":-570093},{"$f":"Z109+1","v":20000001},50000000,0.25]
[{"$f":"B110+1","v":750001},1000000,0.15,{"$f":"B110","v":750000},{"$f":"E110+(B111-B110)*C111","v":75000},0.1,0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O110+1","v":750001},1000000,0.15,null,"Female",null,{"$f":"T110","v":667407},{"$f":"IF(U115>1500000,187500+((U115-1500000)*0.3),IF(U115>1250000,125000+((U115-1250000)*0.25),IF(U115>1000000,75000+((U115-1000000)*0.2),IF(U115>750000,37500+((U115-750000)*0.15),IF(U115>500000,12500+((U115-500000)*0.1),IF(U115>250000,(U115-250000)*0.05,0))))))","v":1237500},{"$f":"ROUND(T111*$S$115,0)","v":0},{"$f":"ROUND(U111*$W$109,0)","v":0},{"$f":"T111+V111-U111-W111","v":-570093},{"$f":"Z110+1","v":50000001},null,0.37]
[{"$f":"B111+1","v":1000001},1250000,0.2,{"$f":"B111","v":1000000},125000,0.15,0.04,{"$f":"D115","v":50000000},{"$f":"IF(H108>H112,H108-H112,0)","v":0},{"$f":"IF(I112>0,ROUND(I112*I108,0),0)","v":0},{"$f":"IF(H112>=D115,Q112+(I112-J112),(I112-J112))","v":0},{"$f":"IF(H110>0,ROUND(H110*L108,0),0)","v":0},{"$f":"IF(K112>L112,0,L112-K112)","v":0},{"$f":"O111+1","v":1000001},1250000,0.2,{"$f":"W110","v":0},"Senior Citizen",null,{"$f":"T111","v":667407},{"$f":"IF(U115>1500000,187500+((U115-1500000)*0.3),IF(U115>1250000,125000+((U115-1250000)*0.25),IF(U115>1000000,75000+((U115-1000000)*0.2),IF(U115>750000,37500+((U115-750000)*0.15),IF(U115>500000,12500+((U115-500000)*0.1),IF(U115>250000,(U115-250000)*0.05,0))))))","v":1237500},0,{"$f":"ROUND(U112*$W$109,0)","v":0}]
[1250001,1500000,0.25,1250000,187500,0.25,0.04,null,null,null,null,null,null,1250001,1500000,0.25,null,"Very Senior Citizen",null,667407,{"$f":"IF(U115>1500000,187500+((U115-1500000)*0.3),IF(U115>1250000,125000+((U115-1250000)*0.25),IF(U115>1000000,75000+((U115-1000000)*0.2),IF(U115>750000,37500+((U115-750000)*0.15),IF(U115>500000,12500+((U115-500000)*0.1),IF(U115>250000,(U115-250000)*0.05,0))))))","v":1237500},0,{"$f":"ROUND(U113*$W$109,0)","v":0}]
[1500001,null,0.3,1500000,{"$f":"IF(J108=0,0,E113)","v":187500},0.37,0.04,null,null,null,null,null,null,1500001,0,0.3]
["Surcharge Limit",null,null,{"$f":"IF(L108=10%,5000000,IF(L108=15%,10000000,IF(L108=25%,20000000,50000000)))","v":50000000},null,null,null,null,null,null,null,null,null,null,null,null,null,"Tax Income",{"$f":"L108","v":0},{"$f":"E104","v":3099690},{"$f":"IF(T115=T120,S119,IF(S115=T119,S118,IF(S115=T118,S117,S116)))","v":5000000}]
[{"$f":"IF(E102=\"2020-21\",Statement!$G$4,\"Existing Option\")","v":"Existing Option"},"Fin._Year","Asst. Year","TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due","Rebate u/s 87A","Revised E.cess(adjusting 87A)","Revised Total Tax due",null,null,null,null,0,5000000,0,{"$f":"S118","v":20000000}]
["New option u/s 115BAC",{"$f":"'Table for form 16'!E2","v":"2022-23"},{"$f":"'Table for form 16'!F2","v":"2021-22"},{"$f":"H110","v":667407},{"$f":"I110","v":0},{"$f":"J110","v":26696},{"$f":"K110","v":694103},"For Citizens of all Age",{"$f":"M112","v":0},{"$f":"K110","v":694103},{"$f":"IF(E104>500000,0,IF(E104>250000,IF(D117<12500,D117,12500),0))","v":0},{"$f":"IF(K117>0,ROUND((D117-K117)*0.04,0),F117)","v":26696},{"$f":"D117+E117-K117+L117","v":694103},null,null,null,null,{"$f":"S116+1","v":5000001},10000000,0.1,{"$f":"T115-R117+1","v":-1900310}]
["Existing Option",null,null,{"$f":"'Table for Statement'!C1216","v":0},{"$f":"'Table for Statement'!D1216","v":0},{"$f":"'Table for Statement'!E1216","v":0},{"$f":"'Table for Statement'!F1216","v":0},{"$f":"'Table for Statement'!G1216","v":0},{"$f":"'Table for Statement'!H1216","v":0},{"$f":"'Table for Statement'!I1216","v":0},{"$f":"'Table for Statement'!J1216","v":0},{"$f":"'Table for Statement'!K1216","v":0},{"$f":"'Table for Statement'!L1216","v":0},null,null,null,null,{"$f":"S117+1","v":10000001},20000000,0.15]
["Final Value",null,null,{"$f":"IF($A$17=$A$18,D117,D118)","v":0},{"$f":"IF($A$17=$A$18,E117,E118)","v":0},0,0,0,0,0,0,0,0,null,null,null,null,{"$f":"S118+1","v":20000001},50000000,0.25]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"S119+1","v":50000001},null,0.37]
["Marginal Releif"]
["(","After allowed  Marginal relief ","Rs.",{"$f":"I117","v":0},")",{"$f":"CONCATENATE(A122,\"  \",F121,\"  \",E122)","v":"(    )"}]
[]
[]
["Tax computation for Tax Calculator-form 16(2)"]
[{"$f":"'Mini Tax Calculator'!$E$5","v":"Existing Option"},"Financial Year",null,null,{"$f":"'Tax Calculation'!$C$4","v":"2021-22"}]
[null,"Tax Category",null,null,{"$f":"'Form no 16 (2)'!$E$4","v":"SENIOR CITIZEN"}]
[null,"Taxable Income",null,null,{"$f":"'Form no 16 (2)'!$W$173","v":9850500}]
[null,null,2020,{"$f":"C129+1","v":2021},null,"2020-21"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit","Tax Category",null,"Tax (inluding addition income)","Tax (excluding addition income)","Surchange on whole amt","Relief (if amt > one crore",null,"Surcharge Table (2019-20)"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C129","v":2020},{"$f":"D129","v":2021},null,null,null,null,null,null,null,null,0,5000000,0]
[0,250000,0,0,0,0,0,{"$f":"E128","v":9850500},{"$f":"VLOOKUP(H132,A132:C138,3)","v":0.3},{"$f":"INDEX(D132:D138,MATCH(I132,C132:C138,0))","v":1500000},{"$f":"INDEX(E132:E138,MATCH(I132,C132:C138,0))","v":187500},{"$f":"VLOOKUP(H132,$Y$7:$AA$11,3)","v":0.1},0.04,0,{"$f":"IF($E$127=\"Male\",B132,B132)","v":250000},{"$f":"IF($E$127=\"Male\",C132,C132)","v":0},{"$f":"O132","v":250000},null,null,null,null,null,null,null,{"$f":"Z131+1","v":5000001},10000000,0.1]
[{"$f":"B132+1","v":250001},500000,0.05,{"$f":"B132","v":250000},{"$f":"(B133-B132)*C133","v":12500},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O132+1","v":250001},{"$f":"IF($E$127=\"Male\",B133,B133)","v":500000},{"$f":"IF($E$127=\"Male\",C133,C133)","v":0.05},null,{"$f":"E127","v":"SENIOR CITIZEN"},null,{"$f":"INDEX(T134:T137,MATCH(R133,R134:R137,0))","v":2692650},null,null,{"$f":"IF(S139=37%,25%,IF(S139=25%,15%,IF(S139=15%,10%,0)))","v":0},null,{"$f":"Z132+1","v":10000001},20000000,0.15]
[{"$f":"B133+1","v":500001},750000,0.1,{"$f":"B133","v":500000},{"$f":"E133+(B134-B133)*C134","v":37500},0,0.04,{"$f":"IF(I132=C138,E137+ROUND((H132-J132),0)*I132,IF(I132=C137,E136+ROUND((H132-J132),0)*I132,IF(I132=C136,E135+ROUND((H132-J132),0)*I132,IF(I132=C135,E134+ROUND((H132-J132)*I132,0),IF(I132=C134,E133+ROUND((H132-J132)*I132,0),IF(I132=C133,E132+ROUND((H132-J132)*I132,0),E131+ROUND((H132-J132)*I132,0)))))))","v":2692650},{"$f":"MIN(K136:L136)","v":269265},{"$f":"ROUND(SUM(H134+I134)*M132,0)","v":118477},{"$f":"SUM(H134:J134)","v":3080392},null,null,{"$f":"O133+1","v":500001},750000,0.1,null,"Male",null,{"$f":"H134","v":2692650},{"$f":"IF(U139>1500000,187500+((U139-1500000)*0.3),IF(U139>1250000,125000+((U139-1250000)*0.25),IF(U139>1000000,75000+((U139-1000000)*0.2),IF(U139>750000,37500+((U139-750000)*0.15),IF(U139>500000,12500+((U139-500000)*0.1),IF(U139>250000,(U139-250000)*0.05,0))))))","v":1237500},{"$f":"ROUND(T134*$S$139,0)","v":269265},{"$f":"ROUND(U134*$W$133,0)","v":0},{"$f":"T134+V134-U134-W134","v":1724415},{"$f":"Z133+1","v":20000001},50000000,0.25]
[{"$f":"B134+1","v":750001},1000000,0.15,{"$f":"B134","v":750000},{"$f":"E134+(B135-B134)*C135","v":75000},0.1,0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O134+1","v":750001},1000000,0.15,null,"Female",null,{"$f":"T134","v":2692650},{"$f":"IF(U139>1500000,187500+((U139-1500000)*0.3),IF(U139>1250000,125000+((U139-1250000)*0.25),IF(U139>1000000,75000+((U139-1000000)*0.2),IF(U139>750000,37500+((U139-750000)*0.15),IF(U139>500000,12500+((U139-500000)*0.1),IF(U139>250000,(U139-250000)*0.05,0))))))","v":1237500},{"$f":"ROUND(T135*$S$139,0)","v":269265},{"$f":"ROUND(U135*$W$133,0)","v":0},{"$f":"T135+V135-U135-W135","v":1724415},{"$f":"Z134+1","v":50000001},null,0.37]
[{"$f":"B135+1","v":1000001},1250000,0.2,{"$f":"B135","v":1000000},125000,0.15,0.04,{"$f":"D139","v":5000000},{"$f":"IF(H132>H136,H132-H136,0)","v":4850500},{"$f":"IF(I136>0,ROUND(I136*I132,0),0)","v":1455150},{"$f":"IF(H136>=D139,Q136+(I136-J136),(I136-J136))","v":3395350},{"$f":"IF(H134>0,ROUND(H134*L132,0),0)","v":269265},{"$f":"IF(K136>L136,0,L136-K136)","v":0},{"$f":"O135+1","v":1000001},1250000,0.2,{"$f":"W134","v":0},"Senior Citizen",null,{"$f":"T135","v":2692650},{"$f":"IF(U139>1500000,187500+((U139-1500000)*0.3),IF(U139>1250000,125000+((U139-1250000)*0.25),IF(U139>1000000,75000+((U139-1000000)*0.2),IF(U139>750000,37500+((U139-750000)*0.15),IF(U139>500000,12500+((U139-500000)*0.1),IF(U139>250000,(U139-250000)*0.05,0))))))","v":1237500},269265,{"$f":"ROUND(U136*$W$133,0)","v":0}]
[1250001,1500000,0.25,1250000,187500,0.25,0.04,null,null,null,null,null,null,1250001,1500000,0.25,null,"Very Senior Citizen",null,2692650,{"$f":"IF(U139>1500000,187500+((U139-1500000)*0.3),IF(U139>1250000,125000+((U139-1250000)*0.25),IF(U139>1000000,75000+((U139-1000000)*0.2),IF(U139>750000,37500+((U139-750000)*0.15),IF(U139>500000,12500+((U139-500000)*0.1),IF(U139>250000,(U139-250000)*0.05,0))))))","v":1237500},269265,{"$f":"ROUND(U137*$W$133,0)","v":0}]
[1500001,null,0.3,1500000,{"$f":"IF(J132=0,0,E137)","v":187500},0.37,0.04,null,null,null,null,null,null,1500001,0,0.3]
["Surcharge Limit",null,null,{"$f":"IF(L132=10%,5000000,IF(L132=15%,10000000,IF(L132=25%,20000000,50000000)))","v":5000000},null,null,null,null,null,null,null,null,null,null,null,null,null,"Tax Income",{"$f":"L132","v":0.1},{"$f":"E128","v":9850500},{"$f":"IF(T139=T144,S143,IF(S139=T143,S142,IF(S139=T142,S141,S140)))","v":5000000}]
[{"$f":"IF(E126=\"2020-21\",Statement!$G$4,\"Existing Option\")","v":"Existing Option"},"Fin._Year","Asst. Year","TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due","Rebate u/s 87A","Revised E.cess(adjusting 87A)","Revised Total Tax due",null,null,null,null,0,5000000,0,{"$f":"S142","v":20000000}]
["New option u/s 115BAC",{"$f":"'Table for form 16 (2)'!A1118","v":"2021-22"},{"$f":"'Table for form 16 (2)'!B1118","v":"2022-23"},{"$f":"H134","v":2692650},{"$f":"I134","v":269265},{"$f":"J134","v":118477},{"$f":"K134","v":3080392},"For Citizens of all Age",{"$f":"M136","v":0},{"$f":"K134","v":3080392},{"$f":"IF(E128>500000,0,IF(E128>250000,IF(D141<12500,D141,12500),0))","v":0},{"$f":"IF(K141>0,ROUND((D141-K141)*0.04,0),F141)","v":118477},{"$f":"D141+E141-K141+L141","v":3080392},null,null,null,null,{"$f":"S140+1","v":5000001},10000000,0.1,{"$f":"T139-R141+1","v":4850500}]
["Existing Option",null,null,{"$f":"'Table for Statement'!C1240","v":24000},{"$f":"'Table for Statement'!D1240","v":24000},{"$f":"'Table for Statement'!E1240","v":24000},{"$f":"'Table for Statement'!F1240","v":24000},{"$f":"'Table for Statement'!G1240","v":24000},{"$f":"'Table for Statement'!H1240","v":"(When HRA not received)"},{"$f":"'Table for Statement'!I1240","v":"24000  (When HRA not received)"},{"$f":"'Table for Statement'!J1240","v":"80GG"},{"$f":"'Table for Statement'!K1240","v":"Deduction in respect of rent paid "},{"$f":"'Table for Statement'!L1240","v":24000},null,null,null,null,{"$f":"S141+1","v":10000001},20000000,0.15]
["Final Value",null,null,{"$f":"IF($A$17=$A$18,D141,D142)","v":24000},{"$f":"IF($A$17=$A$18,E141,E142)","v":24000},24000,24000,24000,"(When HRA not received)","24000  (When HRA not received)","80GG","Deduction in respect of rent paid ",24000,null,null,null,null,{"$f":"S142+1","v":20000001},50000000,0.25]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"S143+1","v":50000001},null,0.37]
["Marginal Releif"]
["(","After allowed  Marginal relief ","Rs.",{"$f":"I141","v":0},")",{"$f":"CONCATENATE(A146,\"  \",F145,\"  \",E146)","v":"(    )"}]
[]
[]
["Tax computation for Tax Calculator-89(1) with arrear"]
[{"$f":"'Mini Tax Calculator'!$E$5","v":"Existing Option"},"Financial Year",null,null,{"$f":"'Section 89(1)'!$F$8","v":"2021-22"}]
[null,"Tax Category",null,null,{"$f":"'Section 89(1)'!$E$6","v":"Male"}]
[null,"Taxable Income",null,null,{"$f":"'Tax Table (With Arr)'!H1023","v":0}]
[null,null,2020,{"$f":"C153+1","v":2021},null,"2020-21"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit","Tax Category",null,"Tax (inluding addition income)","Tax (excluding addition income)","Surchange on whole amt","Relief (if amt > one crore",null,"Surcharge Table (2019-20)"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C153","v":2020},{"$f":"D153","v":2021},null,null,null,null,null,null,null,null,0,5000000,0]
[0,250000,0,0,0,0,0,{"$f":"E152","v":0},{"$f":"VLOOKUP(H156,A156:C162,3)","v":0},{"$f":"INDEX(D156:D162,MATCH(I156,C156:C162,0))","v":0},{"$f":"INDEX(E156:E162,MATCH(I156,C156:C162,0))","v":0},{"$f":"VLOOKUP(H156,$Y$7:$AA$11,3)","v":0},0.04,0,{"$f":"IF($E$151=\"Male\",B156,B156)","v":250000},{"$f":"IF($E$151=\"Male\",C156,C156)","v":0},{"$f":"O156","v":250000},null,null,null,null,null,null,null,{"$f":"Z155+1","v":5000001},10000000,0.1]
[{"$f":"B156+1","v":250001},500000,0.05,{"$f":"B156","v":250000},{"$f":"(B157-B156)*C157","v":12500},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O156+1","v":250001},{"$f":"IF($E$151=\"Male\",B157,B157)","v":500000},{"$f":"IF($E$151=\"Male\",C157,C157)","v":0.05},null,{"$f":"E151","v":"Male"},null,{"$f":"INDEX(T158:T161,MATCH(R157,R158:R161,0))","v":0},null,null,{"$f":"IF(S163=37%,25%,IF(S163=25%,15%,IF(S163=15%,10%,0)))","v":0},null,{"$f":"Z156+1","v":10000001},20000000,0.15]
[{"$f":"B157+1","v":500001},750000,0.1,{"$f":"B157","v":500000},{"$f":"E157+(B158-B157)*C158","v":37500},0,0.04,{"$f":"IF(I156=C162,E161+ROUND((H156-J156),0)*I156,IF(I156=C161,E160+ROUND((H156-J156),0)*I156,IF(I156=C160,E159+ROUND((H156-J156),0)*I156,IF(I156=C159,E158+ROUND((H156-J156)*I156,0),IF(I156=C158,E157+ROUND((H156-J156)*I156,0),IF(I156=C157,E156+ROUND((H156-J156)*I156,0),E155+ROUND((H156-J156)*I156,0)))))))","v":0},{"$f":"MIN(K160:L160)","v":0},{"$f":"ROUND(SUM(H158+I158)*M156,0)","v":0},{"$f":"SUM(H158:J158)","v":0},null,null,{"$f":"O157+1","v":500001},750000,0.1,null,"Male",null,{"$f":"H158","v":0},{"$f":"IF(U163>1500000,187500+((U163-1500000)*0.3),IF(U163>1250000,125000+((U163-1250000)*0.25),IF(U163>1000000,75000+((U163-1000000)*0.2),IF(U163>750000,37500+((U163-750000)*0.15),IF(U163>500000,12500+((U163-500000)*0.1),IF(U163>250000,(U163-250000)*0.05,0))))))","v":1237500},{"$f":"ROUND(T158*$S$163,0)","v":0},{"$f":"ROUND(U158*$W$157,0)","v":0},{"$f":"T158+V158-U158-W158","v":-1237500},{"$f":"Z157+1","v":20000001},50000000,0.25]
[{"$f":"B158+1","v":750001},1000000,0.15,{"$f":"B158","v":750000},{"$f":"E158+(B159-B158)*C159","v":75000},0.1,0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O158+1","v":750001},1000000,0.15,null,"Female",null,{"$f":"T158","v":0},{"$f":"IF(U163>1500000,187500+((U163-1500000)*0.3),IF(U163>1250000,125000+((U163-1250000)*0.25),IF(U163>1000000,75000+((U163-1000000)*0.2),IF(U163>750000,37500+((U163-750000)*0.15),IF(U163>500000,12500+((U163-500000)*0.1),IF(U163>250000,(U163-250000)*0.05,0))))))","v":1237500},{"$f":"ROUND(T159*$S$163,0)","v":0},{"$f":"ROUND(U159*$W$157,0)","v":0},{"$f":"T159+V159-U159-W159","v":-1237500},{"$f":"Z158+1","v":50000001},null,0.37]
[{"$f":"B159+1","v":1000001},1250000,0.2,{"$f":"B159","v":1000000},125000,0.15,0.04,{"$f":"D163","v":50000000},{"$f":"IF(H156>H160,H156-H160,0)","v":0},{"$f":"IF(I160>0,ROUND(I160*I156,0),0)","v":0},{"$f":"IF(H160>=D163,Q160+(I160-J160),(I160-J160))","v":0},{"$f":"IF(H158>0,ROUND(H158*L156,0),0)","v":0},{"$f":"IF(K160>L160,0,L160-K160)","v":0},{"$f":"O159+1","v":1000001},1250000,0.2,{"$f":"W158","v":0},"Senior Citizen",null,{"$f":"T159","v":0},{"$f":"IF(U163>1500000,187500+((U163-1500000)*0.3),IF(U163>1250000,125000+((U163-1250000)*0.25),IF(U163>1000000,75000+((U163-1000000)*0.2),IF(U163>750000,37500+((U163-750000)*0.15),IF(U163>500000,12500+((U163-500000)*0.1),IF(U163>250000,(U163-250000)*0.05,0))))))","v":1237500},0,{"$f":"ROUND(U160*$W$157,0)","v":0}]
[1250001,1500000,0.25,1250000,187500,0.25,0.04,null,null,null,null,null,null,1250001,1500000,0.25,null,"Very Senior Citizen",null,0,{"$f":"IF(U163>1500000,187500+((U163-1500000)*0.3),IF(U163>1250000,125000+((U163-1250000)*0.25),IF(U163>1000000,75000+((U163-1000000)*0.2),IF(U163>750000,37500+((U163-750000)*0.15),IF(U163>500000,12500+((U163-500000)*0.1),IF(U163>250000,(U163-250000)*0.05,0))))))","v":1237500},0,{"$f":"ROUND(U161*$W$157,0)","v":0}]
[1500001,null,0.3,1500000,{"$f":"IF(J156=0,0,E161)","v":0},0.37,0.04,null,null,null,null,null,null,1500001,0,0.3]
["Surcharge Limit",null,null,{"$f":"IF(L156=10%,5000000,IF(L156=15%,10000000,IF(L156=25%,20000000,50000000)))","v":50000000},null,null,null,null,null,null,null,null,null,null,null,null,null,"Tax Income",{"$f":"L156","v":0},{"$f":"E152","v":0},{"$f":"IF(T163=T168,S167,IF(S163=T167,S166,IF(S163=T166,S165,S164)))","v":5000000}]
[{"$f":"IF(E150=\"2020-21\",Statement!$G$4,\"Existing Option\")","v":"Existing Option"},"Fin._Year","Asst. Year","TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due","Rebate u/s 87A","Revised E.cess(adjusting 87A)","Revised Total Tax due",null,null,null,null,0,5000000,0,{"$f":"S166","v":20000000}]
["New option u/s 115BAC",{"$f":"'Table for form 16 (2)'!A1142","v":0},{"$f":"'Table for form 16 (2)'!B1142","v":"Net Tax payable"},{"$f":"H158","v":0},{"$f":"I158","v":0},{"$f":"J158","v":0},{"$f":"K158","v":0},"For Citizens of all Age",{"$f":"M160","v":0},{"$f":"K158","v":0},{"$f":"IF(E152>500000,0,IF(E152>250000,IF(D165<12500,D165,12500),0))","v":0},{"$f":"IF(K165>0,ROUND((D165-K165)*0.04,0),F165)","v":0},{"$f":"D165+E165-K165+L165","v":0},null,null,null,null,{"$f":"S164+1","v":5000001},10000000,0.1,{"$f":"T163-R165+1","v":-5000000}]
["Existing Option",null,null,{"$f":"'Table for Statement'!C1264","v":0},{"$f":"'Table for Statement'!D1264","v":0},{"$f":"'Table for Statement'!E1264","v":0},{"$f":"'Table for Statement'!F1264","v":"100 /50 % or 10 percent of the Gross Total Income  "},{"$f":"'Table for Statement'!G1264","v":"100 /50 % or 10 percent of the Gross Total Income  "},{"$f":"'Table for Statement'!H1264","v":"100 /50 % or 10 percent of the Gross Total Income  "},{"$f":"'Table for Statement'!I1264","v":0},{"$f":"'Table for Statement'!J1264","v":"100 /50 % or 10 percent of the Gross Total Income  "},{"$f":"'Table for Statement'!K1264","v":"100 /50 % or 10 percent of the Gross Total Income"},{"$f":"'Table for Statement'!L1264","v":"100 /50 % or 10 percent of the Gross Total Income"},null,null,null,null,{"$f":"S165+1","v":10000001},20000000,0.15]
["Final Value",null,null,{"$f":"IF($A$17=$A$18,D165,D166)","v":0},{"$f":"IF($A$17=$A$18,E165,E166)","v":0},0,"100 /50 % or 10 percent of the Gross Total Income  ","100 /50 % or 10 percent of the Gross Total Income  ","100 /50 % or 10 percent of the Gross Total Income  ",0,"100 /50 % or 10 percent of the Gross Total Income  ","100 /50 % or 10 percent of the Gross Total Income","100 /50 % or 10 percent of the Gross Total Income",null,null,null,null,{"$f":"S166+1","v":20000001},50000000,0.25]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"S167+1","v":50000001},null,0.37]
["Marginal Releif"]
["(","After allowed  Marginal relief ","Rs.",{"$f":"I165","v":0},")",{"$f":"CONCATENATE(A170,\"  \",F169,\"  \",E170)","v":"(    )"}]
[]
[]
["Tax computation for Tax Calculator-89(1) without arrear"]
[{"$f":"'Mini Tax Calculator'!$E$5","v":"Existing Option"},"Financial Year",null,null,{"$f":"'Section 89(1)'!$F$8","v":"2021-22"}]
[null,"Tax Category",null,null,{"$f":"'Section 89(1)'!$E$6","v":"Male"}]
[null,"Taxable Income",null,null,{"$f":"'Tax Table (Without Arr)'!H1023","v":0}]
[null,null,2020,{"$f":"C177+1","v":2021},null,"2020-21"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit","Tax Category",null,"Tax (inluding addition income)","Tax (excluding addition income)","Surchange on whole amt","Relief (if amt > one crore",null,"Surcharge Table (2019-20)"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C177","v":2020},{"$f":"D177","v":2021},null,null,null,null,null,null,null,null,0,5000000,0]
[0,250000,0,0,0,0,0,{"$f":"E176","v":0},{"$f":"VLOOKUP(H180,A180:C186,3)","v":0},{"$f":"INDEX(D180:D186,MATCH(I180,C180:C186,0))","v":0},{"$f":"INDEX(E180:E186,MATCH(I180,C180:C186,0))","v":0},{"$f":"VLOOKUP(H180,$Y$7:$AA$11,3)","v":0},0.04,0,{"$f":"IF($E$175=\"Male\",B180,B180)","v":250000},{"$f":"IF($E$175=\"Male\",C180,C180)","v":0},{"$f":"O180","v":250000},null,null,null,null,null,null,null,{"$f":"Z179+1","v":5000001},10000000,0.1]
[{"$f":"B180+1","v":250001},500000,0.05,{"$f":"B180","v":250000},{"$f":"(B181-B180)*C181","v":12500},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O180+1","v":250001},{"$f":"IF($E$175=\"Male\",B181,B181)","v":500000},{"$f":"IF($E$175=\"Male\",C181,C181)","v":0.05},null,{"$f":"E175","v":"Male"},null,{"$f":"INDEX(T182:T185,MATCH(R181,R182:R185,0))","v":0},null,null,{"$f":"IF(S187=37%,25%,IF(S187=25%,15%,IF(S187=15%,10%,0)))","v":0},null,{"$f":"Z180+1","v":10000001},20000000,0.15]
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[{"$f":"B182+1","v":750001},1000000,0.15,{"$f":"B182","v":750000},{"$f":"E182+(B183-B182)*C183","v":75000},0.1,0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O182+1","v":750001},1000000,0.15,null,"Female",null,{"$f":"T182","v":0},{"$f":"IF(U187>1500000,187500+((U187-1500000)*0.3),IF(U187>1250000,125000+((U187-1250000)*0.25),IF(U187>1000000,75000+((U187-1000000)*0.2),IF(U187>750000,37500+((U187-750000)*0.15),IF(U187>500000,12500+((U187-500000)*0.1),IF(U187>250000,(U187-250000)*0.05,0))))))","v":1237500},{"$f":"ROUND(T183*$S$187,0)","v":0},{"$f":"ROUND(U183*$W$181,0)","v":0},{"$f":"T183+V183-U183-W183","v":-1237500},{"$f":"Z182+1","v":50000001},null,0.37]
[{"$f":"B183+1","v":1000001},1250000,0.2,{"$f":"B183","v":1000000},125000,0.15,0.04,{"$f":"D187","v":50000000},{"$f":"IF(H180>H184,H180-H184,0)","v":0},{"$f":"IF(I184>0,ROUND(I184*I180,0),0)","v":0},{"$f":"IF(H184>=D187,Q184+(I184-J184),(I184-J184))","v":0},{"$f":"IF(H182>0,ROUND(H182*L180,0),0)","v":0},{"$f":"IF(K184>L184,0,L184-K184)","v":0},{"$f":"O183+1","v":1000001},1250000,0.2,{"$f":"W182","v":0},"Senior Citizen",null,{"$f":"T183","v":0},{"$f":"IF(U187>1500000,187500+((U187-1500000)*0.3),IF(U187>1250000,125000+((U187-1250000)*0.25),IF(U187>1000000,75000+((U187-1000000)*0.2),IF(U187>750000,37500+((U187-750000)*0.15),IF(U187>500000,12500+((U187-500000)*0.1),IF(U187>250000,(U187-250000)*0.05,0))))))","v":1237500},0,0]
[1250001,1500000,0.25,1250000,187500,0.25,0.04,null,null,null,null,null,null,1250001,1500000,0.25,null,"Very Senior Citizen",null,0,{"$f":"IF(U187>1500000,187500+((U187-1500000)*0.3),IF(U187>1250000,125000+((U187-1250000)*0.25),IF(U187>1000000,75000+((U187-1000000)*0.2),IF(U187>750000,37500+((U187-750000)*0.15),IF(U187>500000,12500+((U187-500000)*0.1),IF(U187>250000,(U187-250000)*0.05,0))))))","v":1237500},0,0]
[1500001,null,0.3,1500000,{"$f":"IF(J180=0,0,E185)","v":0},0.37,0.04,null,null,null,null,null,null,1500001,0,0.3]
["Surcharge Limit",null,null,{"$f":"IF(L180=10%,5000000,IF(L180=15%,10000000,IF(L180=25%,20000000,50000000)))","v":50000000},null,null,null,null,null,null,null,null,null,null,null,null,null,"Tax Income",{"$f":"L180","v":0},{"$f":"E176","v":0},{"$f":"IF(T187=T192,S191,IF(S187=T191,S190,IF(S187=T190,S189,S188)))","v":5000000}]
[{"$f":"IF(E174=\"2020-21\",Statement!$G$4,\"Existing Option\")","v":"Existing Option"},"Fin._Year","Asst. Year","TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due","Rebate u/s 87A","Revised E.cess(adjusting 87A)","Revised Total Tax due",null,null,null,null,0,5000000,0,{"$f":"S190","v":20000000}]
["New option u/s 115BAC",{"$f":"'Table for form 16 (2)'!A1166","v":"U/S 80CCF"},{"$f":"'Table for form 16 (2)'!B1166","v":"Investment  in long term infrasturture bonds "},{"$f":"H182","v":0},{"$f":"I182","v":0},{"$f":"J182","v":0},{"$f":"K182","v":0},"For Citizens of all Age",{"$f":"M184","v":0},{"$f":"K182","v":0},{"$f":"IF(E176>500000,0,IF(E176>250000,IF(D189<12500,D189,12500),0))","v":0},{"$f":"IF(K189>0,ROUND((D189-K189)*0.04,0),F189)","v":0},{"$f":"D189+E189-K189+L189","v":0},null,null,null,null,{"$f":"S188+1","v":5000001},10000000,0.1,{"$f":"T187-R189+1","v":-5000000}]
["Existing Option",null,null,{"$f":"'Table for Statement'!C1288","v":0},{"$f":"'Table for Statement'!D1288","v":1},{"$f":"'Table for Statement'!E1288","v":0},{"$f":"'Table for Statement'!F1288","v":0},{"$f":"'Table for Statement'!G1288","v":1},{"$f":"'Table for Statement'!H1288","v":0},{"$f":"'Table for Statement'!I1288","v":0},{"$f":"'Table for Statement'!J1288","v":0},{"$f":"'Table for Statement'!K1288","v":0},{"$f":"'Table for Statement'!L1288","v":0},null,null,null,null,{"$f":"S189+1","v":10000001},20000000,0.15]
["Final Value",null,null,{"$f":"IF($A$17=$A$18,D189,D190)","v":0},{"$f":"IF($A$17=$A$18,E189,E190)","v":1},0,0,1,0,0,0,0,0,null,null,null,null,{"$f":"S190+1","v":20000001},50000000,0.25]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"S191+1","v":50000001},null,0.37]
["Marginal Releif"]
["(","After allowed  Marginal relief ","Rs.",{"$f":"I189","v":0},")",{"$f":"CONCATENATE(A194,\"  \",F193,\"  \",E194)","v":"(    )"}]
[]
[]
["For cfy Tax Calculator-89(1) with arrear"]
[{"$f":"'Mini Tax Calculator'!$E$5","v":"Existing Option"},"Financial Year",null,null,{"$f":"'Section 89(1)'!$F$8","v":"2021-22"}]
[null,"Tax Category",null,null,{"$f":"'Section 89(1)'!$E$6","v":"Male"}]
[null,"Taxable Income",null,null,{"$f":"'With Arr CFY'!$E$4","v":1722000}]
[null,null,2020,{"$f":"C201+1","v":2021},null,"2020-21"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit","Tax Category",null,"Tax (inluding addition income)","Tax (excluding addition income)","Surchange on whole amt","Relief (if amt > one crore",null,"Surcharge Table (2019-20)"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C201","v":2020},{"$f":"D201","v":2021},null,null,null,null,null,null,null,null,0,5000000,0]
[0,250000,0,0,0,0,0,{"$f":"E200","v":1722000},{"$f":"VLOOKUP(H204,A204:C210,3)","v":0.3},{"$f":"INDEX(D204:D210,MATCH(I204,C204:C210,0))","v":1500000},{"$f":"INDEX(E204:E210,MATCH(I204,C204:C210,0))","v":187500},{"$f":"VLOOKUP(H204,$Y$7:$AA$11,3)","v":0},0.04,0,{"$f":"IF($E$199=\"Male\",B204,B204)","v":250000},{"$f":"IF($E$199=\"Male\",C204,C204)","v":0},{"$f":"O204","v":250000},null,null,null,null,null,null,null,{"$f":"Z203+1","v":5000001},10000000,0.1]
[{"$f":"B204+1","v":250001},500000,0.05,{"$f":"B204","v":250000},{"$f":"(B205-B204)*C205","v":12500},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O204+1","v":250001},{"$f":"IF($E$199=\"Male\",B205,B205)","v":500000},{"$f":"IF($E$199=\"Male\",C205,C205)","v":0.05},null,{"$f":"E199","v":"Male"},null,{"$f":"INDEX(T206:T209,MATCH(R205,R206:R209,0))","v":254100},null,null,{"$f":"IF(S211=37%,25%,IF(S211=25%,15%,IF(S211=15%,10%,0)))","v":0},null,{"$f":"Z204+1","v":10000001},20000000,0.15]
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[{"$f":"B206+1","v":750001},1000000,0.15,{"$f":"B206","v":750000},{"$f":"E206+(B207-B206)*C207","v":75000},0.1,0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O206+1","v":750001},1000000,0.15,null,"Female",null,{"$f":"T206","v":254100},{"$f":"IF(U211>1500000,187500+((U211-1500000)*0.3),IF(U211>1250000,125000+((U211-1250000)*0.25),IF(U211>1000000,75000+((U211-1000000)*0.2),IF(U211>750000,37500+((U211-750000)*0.15),IF(U211>500000,12500+((U211-500000)*0.1),IF(U211>250000,(U211-250000)*0.05,0))))))","v":1237500},{"$f":"ROUND(T207*$S$211,0)","v":0},{"$f":"ROUND(U207*$W$205,0)","v":0},{"$f":"T207+V207-U207-W207","v":-983400},{"$f":"Z206+1","v":50000001},null,0.37]
[{"$f":"B207+1","v":1000001},1250000,0.2,{"$f":"B207","v":1000000},125000,0.15,0.04,{"$f":"D211","v":50000000},{"$f":"IF(H204>H208,H204-H208,0)","v":0},{"$f":"IF(I208>0,ROUND(I208*I204,0),0)","v":0},{"$f":"IF(H208>=D211,Q208+(I208-J208),(I208-J208))","v":0},{"$f":"IF(H206>0,ROUND(H206*L204,0),0)","v":0},{"$f":"IF(K208>L208,0,L208-K208)","v":0},{"$f":"O207+1","v":1000001},1250000,0.2,{"$f":"W206","v":0},"Senior Citizen",null,{"$f":"T207","v":254100},{"$f":"IF(U211>1500000,187500+((U211-1500000)*0.3),IF(U211>1250000,125000+((U211-1250000)*0.25),IF(U211>1000000,75000+((U211-1000000)*0.2),IF(U211>750000,37500+((U211-750000)*0.15),IF(U211>500000,12500+((U211-500000)*0.1),IF(U211>250000,(U211-250000)*0.05,0))))))","v":1237500},0,0]
[1250001,1500000,0.25,1250000,187500,0.25,0.04,null,null,null,null,null,null,1250001,1500000,0.25,null,"Very Senior Citizen",null,254100,{"$f":"IF(U211>1500000,187500+((U211-1500000)*0.3),IF(U211>1250000,125000+((U211-1250000)*0.25),IF(U211>1000000,75000+((U211-1000000)*0.2),IF(U211>750000,37500+((U211-750000)*0.15),IF(U211>500000,12500+((U211-500000)*0.1),IF(U211>250000,(U211-250000)*0.05,0))))))","v":1237500},0,0]
[1500001,null,0.3,1500000,{"$f":"IF(J204=0,0,E209)","v":187500},0.37,0.04,null,null,null,null,null,null,1500001,0,0.3]
["Surcharge Limit",null,null,{"$f":"IF(L204=10%,5000000,IF(L204=15%,10000000,IF(L204=25%,20000000,50000000)))","v":50000000},null,null,null,null,null,null,null,null,null,null,null,null,null,"Tax Income",{"$f":"L204","v":0},{"$f":"E200","v":1722000},{"$f":"IF(T211=T216,S215,IF(S211=T215,S214,IF(S211=T214,S213,S212)))","v":5000000}]
[{"$f":"IF(E198=\"2020-21\",Statement!$G$4,\"Existing Option\")","v":"Existing Option"},"Fin._Year","Asst. Year","TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due","Rebate u/s 87A","Revised E.cess(adjusting 87A)","Revised Total Tax due",null,null,null,null,0,5000000,0,{"$f":"S214","v":20000000}]
["New option u/s 115BAC",{"$f":"'Table for form 16 (2)'!A1190","v":"U/S 80 CCD(2)"},{"$f":"'Table for form 16 (2)'!B1190","v":"Employer cont. towards new pension scheme "},{"$f":"H206","v":254100},{"$f":"I206","v":0},{"$f":"J206","v":10164},{"$f":"K206","v":264264},"For Citizens of all Age",{"$f":"M208","v":0},{"$f":"K206","v":264264},{"$f":"IF(E200>500000,0,IF(E200>250000,IF(D213<12500,D213,12500),0))","v":0},{"$f":"IF(K213>0,ROUND((D213-K213)*0.04,0),F213)","v":10164},{"$f":"D213+E213-K213+L213","v":264264},null,null,null,null,{"$f":"S212+1","v":5000001},10000000,0.1,{"$f":"T211-R213+1","v":-3278000}]
["Existing Option",null,null,{"$f":"'Table for Statement'!C1312","v":0},{"$f":"'Table for Statement'!D1312","v":0},{"$f":"'Table for Statement'!E1312","v":"Not Allowed"},{"$f":"'Table for Statement'!F1312","v":0},{"$f":"'Table for Statement'!G1312","v":0},{"$f":"'Table for Statement'!H1312","v":0},{"$f":"'Table for Statement'!I1312","v":0},{"$f":"'Table for Statement'!J1312","v":0},{"$f":"'Table for Statement'!K1312","v":0},{"$f":"'Table for Statement'!L1312","v":"D"},null,null,null,null,{"$f":"S213+1","v":10000001},20000000,0.15]
["Final Value",null,null,{"$f":"IF($A$17=$A$18,D213,D214)","v":0},{"$f":"IF($A$17=$A$18,E213,E214)","v":0},"Not Allowed",0,0,0,0,0,0,"D",null,null,null,null,{"$f":"S214+1","v":20000001},50000000,0.25]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"S215+1","v":50000001},null,0.37]
["Marginal Releif"]
["(","After allowed  Marginal relief ","Rs.",{"$f":"I213","v":0},")",{"$f":"CONCATENATE(A218,\"  \",F217,\"  \",E218)","v":"(    )"}]
[]
[]
["FOR CFY Tax Calculator-89(1) without arrear"]
[{"$f":"'Mini Tax Calculator'!$E$5","v":"Existing Option"},"Financial Year",null,null,{"$f":"'Section 89(1)'!$F$8","v":"2021-22"}]
[null,"Tax Category",null,null,{"$f":"'Section 89(1)'!$E$6","v":"Male"}]
[null,"Taxable Income",null,null,{"$f":"'TABLE A'!$I$11","v":1722000}]
[null,null,2020,{"$f":"C225+1","v":2021},null,"2020-21"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit","Tax Category",null,"Tax (inluding addition income)","Tax (excluding addition income)","Surchange on whole amt","Relief (if amt > one crore",null,"Surcharge Table (2019-20)"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C225","v":2020},{"$f":"D225","v":2021},null,null,null,null,null,null,null,null,0,5000000,0]
[0,250000,0,0,0,0,0,{"$f":"E224","v":1722000},{"$f":"VLOOKUP(H228,A228:C234,3)","v":0.3},{"$f":"INDEX(D228:D234,MATCH(I228,C228:C234,0))","v":1500000},{"$f":"INDEX(E228:E234,MATCH(I228,C228:C234,0))","v":187500},{"$f":"VLOOKUP(H228,$Y$7:$AA$11,3)","v":0},0.04,0,{"$f":"IF($E$223=\"Male\",B228,B228)","v":250000},{"$f":"IF($E$223=\"Male\",C228,C228)","v":0},{"$f":"O228","v":250000},null,null,null,null,null,null,null,{"$f":"Z227+1","v":5000001},10000000,0.1]
[{"$f":"B228+1","v":250001},500000,0.05,{"$f":"B228","v":250000},{"$f":"(B229-B228)*C229","v":12500},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O228+1","v":250001},{"$f":"IF($E$223=\"Male\",B229,B229)","v":500000},{"$f":"IF($E$223=\"Male\",C229,C229)","v":0.05},null,{"$f":"E223","v":"Male"},null,{"$f":"INDEX(T230:T233,MATCH(R229,R230:R233,0))","v":254100},null,null,{"$f":"IF(S235=37%,25%,IF(S235=25%,15%,IF(S235=15%,10%,0)))","v":0},null,{"$f":"Z228+1","v":10000001},20000000,0.15]
[{"$f":"B229+1","v":500001},750000,0.1,{"$f":"B229","v":500000},{"$f":"E229+(B230-B229)*C230","v":37500},0,0.04,{"$f":"IF(I228=C234,E233+ROUND((H228-J228),0)*I228,IF(I228=C233,E232+ROUND((H228-J228),0)*I228,IF(I228=C232,E231+ROUND((H228-J228),0)*I228,IF(I228=C231,E230+ROUND((H228-J228)*I228,0),IF(I228=C230,E229+ROUND((H228-J228)*I228,0),IF(I228=C229,E228+ROUND((H228-J228)*I228,0),E227+ROUND((H228-J228)*I228,0)))))))","v":254100},{"$f":"MIN(K232:L232)","v":0},{"$f":"ROUND(SUM(H230+I230)*M228,0)","v":10164},{"$f":"SUM(H230:J230)","v":264264},null,null,{"$f":"O229+1","v":500001},750000,0.1,null,"Male",null,{"$f":"H230","v":254100},{"$f":"IF(U235>1500000,187500+((U235-1500000)*0.3),IF(U235>1250000,125000+((U235-1250000)*0.25),IF(U235>1000000,75000+((U235-1000000)*0.2),IF(U235>750000,37500+((U235-750000)*0.15),IF(U235>500000,12500+((U235-500000)*0.1),IF(U235>250000,(U235-250000)*0.05,0))))))","v":1237500},{"$f":"ROUND(T230*$S$235,0)","v":0},{"$f":"ROUND(U230*$W$229,0)","v":0},{"$f":"T230+V230-U230-W230","v":-983400},{"$f":"Z229+1","v":20000001},50000000,0.25]
[{"$f":"B230+1","v":750001},1000000,0.15,{"$f":"B230","v":750000},{"$f":"E230+(B231-B230)*C231","v":75000},0.1,0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O230+1","v":750001},1000000,0.15,null,"Female",null,{"$f":"T230","v":254100},{"$f":"IF(U235>1500000,187500+((U235-1500000)*0.3),IF(U235>1250000,125000+((U235-1250000)*0.25),IF(U235>1000000,75000+((U235-1000000)*0.2),IF(U235>750000,37500+((U235-750000)*0.15),IF(U235>500000,12500+((U235-500000)*0.1),IF(U235>250000,(U235-250000)*0.05,0))))))","v":1237500},{"$f":"ROUND(T231*$S$235,0)","v":0},{"$f":"ROUND(U231*$W$229,0)","v":0},{"$f":"T231+V231-U231-W231","v":-983400},{"$f":"Z230+1","v":50000001},null,0.37]
[{"$f":"B231+1","v":1000001},1250000,0.2,{"$f":"B231","v":1000000},125000,0.15,0.04,{"$f":"D235","v":50000000},{"$f":"IF(H228>H232,H228-H232,0)","v":0},{"$f":"IF(I232>0,ROUND(I232*I228,0),0)","v":0},{"$f":"IF(H232>=D235,Q232+(I232-J232),(I232-J232))","v":0},{"$f":"IF(H230>0,ROUND(H230*L228,0),0)","v":0},{"$f":"IF(K232>L232,0,L232-K232)","v":0},{"$f":"O231+1","v":1000001},1250000,0.2,{"$f":"W230","v":0},"Senior Citizen",null,{"$f":"T231","v":254100},{"$f":"IF(U235>1500000,187500+((U235-1500000)*0.3),IF(U235>1250000,125000+((U235-1250000)*0.25),IF(U235>1000000,75000+((U235-1000000)*0.2),IF(U235>750000,37500+((U235-750000)*0.15),IF(U235>500000,12500+((U235-500000)*0.1),IF(U235>250000,(U235-250000)*0.05,0))))))","v":1237500},0,0]
[1250001,1500000,0.25,1250000,187500,0.25,0.04,null,null,null,null,null,null,1250001,1500000,0.25,null,"Very Senior Citizen",null,254100,{"$f":"IF(U235>1500000,187500+((U235-1500000)*0.3),IF(U235>1250000,125000+((U235-1250000)*0.25),IF(U235>1000000,75000+((U235-1000000)*0.2),IF(U235>750000,37500+((U235-750000)*0.15),IF(U235>500000,12500+((U235-500000)*0.1),IF(U235>250000,(U235-250000)*0.05,0))))))","v":1237500},0,0]
[1500001,null,0.3,1500000,{"$f":"IF(J228=0,0,E233)","v":187500},0.37,0.04,null,null,null,null,null,null,1500001,0,0.3]
["Surcharge Limit",null,null,{"$f":"IF(L228=10%,5000000,IF(L228=15%,10000000,IF(L228=25%,20000000,50000000)))","v":50000000},null,null,null,null,null,null,null,null,null,null,null,null,null,"Tax Income",{"$f":"L228","v":0},{"$f":"E224","v":1722000},{"$f":"IF(T235=T240,S239,IF(S235=T239,S238,IF(S235=T238,S237,S236)))","v":5000000}]
[{"$f":"IF(E222=\"2020-21\",Statement!$G$4,\"Existing Option\")","v":"Existing Option"},"Fin._Year","Asst. Year","TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due","Rebate u/s 87A","Revised E.cess(adjusting 87A)","Revised Total Tax due",null,null,null,null,0,5000000,0,{"$f":"S238","v":20000000}]
["New option u/s 115BAC",{"$f":"'Table for form 16 (2)'!A1214","v":"80DD"},{"$f":"'Table for form 16 (2)'!B1214","v":0},{"$f":"H230","v":254100},{"$f":"I230","v":0},{"$f":"J230","v":10164},{"$f":"K230","v":264264},"For Citizens of all Age",{"$f":"M232","v":0},{"$f":"K230","v":264264},{"$f":"IF(E224>500000,0,IF(E224>250000,IF(D237<12500,D237,12500),0))","v":0},{"$f":"IF(K237>0,ROUND((D237-K237)*0.04,0),F237)","v":10164},{"$f":"D237+E237-K237+L237","v":264264},null,null,null,null,{"$f":"S236+1","v":5000001},10000000,0.1,{"$f":"T235-R237+1","v":-3278000}]
["Existing Option",null,null,{"$f":"'Table for Statement'!C1336","v":0},{"$f":"'Table for Statement'!D1336","v":0},{"$f":"'Table for Statement'!E1336","v":"allowed"},{"$f":"'Table for Statement'!F1336","v":0},{"$f":"'Table for Statement'!G1336","v":0},{"$f":"'Table for Statement'!H1336","v":0},{"$f":"'Table for Statement'!I1336","v":0},{"$f":"'Table for Statement'!J1336","v":0},{"$f":"'Table for Statement'!K1336","v":0},{"$f":"'Table for Statement'!L1336","v":0},null,null,null,null,{"$f":"S237+1","v":10000001},20000000,0.15]
["Final Value",null,null,{"$f":"IF($A$17=$A$18,D237,D238)","v":0},{"$f":"IF($A$17=$A$18,E237,E238)","v":0},"allowed",0,0,0,0,0,0,0,null,null,null,null,{"$f":"S238+1","v":20000001},50000000,0.25]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"S239+1","v":50000001},null,0.37]
["Marginal Releif"]
["(","After allowed  Marginal relief ","Rs.",{"$f":"I237","v":0},")",{"$f":"CONCATENATE(A242,\"  \",F241,\"  \",E242)","v":"(    )"}]
[]
["Tax computation for Tax Calculator-agriculture income"]
[{"$f":"Agriculture!$B$4","v":"New option u/s 115BAC"},"Financial Year",null,null,{"$f":"Agriculture!B5","v":"2021-22"}]
[null,"Tax Category",null,null,{"$f":"Agriculture!B6","v":"Senior Citizen"}]
[null,"Taxable Income",null,null,{"$f":"Agriculture!B10","v":7125100}]
[null,null,2020,{"$f":"C248+1","v":2021},null,"2020-21"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit","Tax Category",null,"Tax (inluding addition income)","Tax (excluding addition income)","Surchange on whole amt","Relief (if amt > one crore",null,"Surcharge Table (2019-20)"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C248","v":2020},{"$f":"D248","v":2021},null,null,null,null,null,null,null,null,0,5000000,0]
[0,250000,0,0,0,0,0,{"$f":"E247","v":7125100},{"$f":"VLOOKUP(H251,A251:C257,3)","v":0.3},{"$f":"INDEX(D251:D257,MATCH(I251,C251:C257,0))","v":1500000},{"$f":"INDEX(E251:E257,MATCH(I251,C251:C257,0))","v":187500},{"$f":"VLOOKUP(H251,$Y$7:$AA$11,3)","v":0.1},0.04,0,{"$f":"IF($E$246=\"Male\",B251,B251)","v":250000},{"$f":"IF($E$246=\"Male\",C251,C251)","v":0},{"$f":"O251","v":250000},null,null,null,null,null,null,null,{"$f":"Z250+1","v":5000001},10000000,0.1]
[{"$f":"B251+1","v":250001},500000,0.05,{"$f":"B251","v":250000},{"$f":"(B252-B251)*C252","v":12500},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O251+1","v":250001},{"$f":"IF($E$246=\"Male\",B252,B252)","v":500000},{"$f":"IF($E$246=\"Male\",C252,C252)","v":0.05},null,{"$f":"E246","v":"Senior Citizen"},null,{"$f":"INDEX(T253:T256,MATCH(R252,R253:R256,0))","v":1875030},null,null,{"$f":"IF(S258=37%,25%,IF(S258=25%,15%,IF(S258=15%,10%,0)))","v":0},null,{"$f":"Z251+1","v":10000001},20000000,0.15]
[{"$f":"B252+1","v":500001},750000,0.1,{"$f":"B252","v":500000},{"$f":"E252+(B253-B252)*C253","v":37500},0,0.04,{"$f":"IF(I251=C257,E256+ROUND((H251-J251),0)*I251,IF(I251=C256,E255+ROUND((H251-J251),0)*I251,IF(I251=C255,E254+ROUND((H251-J251),0)*I251,IF(I251=C254,E253+ROUND((H251-J251)*I251,0),IF(I251=C253,E252+ROUND((H251-J251)*I251,0),IF(I251=C252,E251+ROUND((H251-J251)*I251,0),E250+ROUND((H251-J251)*I251,0)))))))","v":1875030},{"$f":"MIN(K255:L255)","v":187503},{"$f":"ROUND(SUM(H253+I253)*M251,0)","v":82501},{"$f":"SUM(H253:J253)","v":2145034},null,null,{"$f":"O252+1","v":500001},750000,0.1,null,"Male",null,{"$f":"H253","v":1875030},{"$f":"IF(U258>1500000,187500+((U258-1500000)*0.3),IF(U258>1250000,125000+((U258-1250000)*0.25),IF(U258>1000000,75000+((U258-1000000)*0.2),IF(U258>750000,37500+((U258-750000)*0.15),IF(U258>500000,12500+((U258-500000)*0.1),IF(U258>250000,(U258-250000)*0.05,0))))))","v":1237500},{"$f":"ROUND(T253*$S$258,0)","v":187503},{"$f":"ROUND(U253*$W$252,0)","v":0},{"$f":"T253+V253-U253-W253","v":825033},{"$f":"Z252+1","v":20000001},50000000,0.25]
[{"$f":"B253+1","v":750001},1000000,0.15,{"$f":"B253","v":750000},{"$f":"E253+(B254-B253)*C254","v":75000},0.1,0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O253+1","v":750001},1000000,0.15,null,"Female",null,{"$f":"T253","v":1875030},{"$f":"IF(U258>1500000,187500+((U258-1500000)*0.3),IF(U258>1250000,125000+((U258-1250000)*0.25),IF(U258>1000000,75000+((U258-1000000)*0.2),IF(U258>750000,37500+((U258-750000)*0.15),IF(U258>500000,12500+((U258-500000)*0.1),IF(U258>250000,(U258-250000)*0.05,0))))))","v":1237500},{"$f":"ROUND(T254*$S$258,0)","v":187503},{"$f":"ROUND(U254*$W$252,0)","v":0},{"$f":"T254+V254-U254-W254","v":825033},{"$f":"Z253+1","v":50000001},null,0.37]
[{"$f":"B254+1","v":1000001},1250000,0.2,{"$f":"B254","v":1000000},125000,0.15,0.04,{"$f":"D258","v":5000000},{"$f":"IF(H251>H255,H251-H255,0)","v":2125100},{"$f":"IF(I255>0,ROUND(I255*I251,0),0)","v":637530},{"$f":"IF(H255>=D258,Q255+(I255-J255),(I255-J255))","v":1487570},{"$f":"IF(H253>0,ROUND(H253*L251,0),0)","v":187503},{"$f":"IF(K255>L255,0,L255-K255)","v":0},{"$f":"O254+1","v":1000001},1250000,0.2,{"$f":"W253","v":0},"Senior Citizen",null,{"$f":"T254","v":1875030},{"$f":"IF(U258>1500000,187500+((U258-1500000)*0.3),IF(U258>1250000,125000+((U258-1250000)*0.25),IF(U258>1000000,75000+((U258-1000000)*0.2),IF(U258>750000,37500+((U258-750000)*0.15),IF(U258>500000,12500+((U258-500000)*0.1),IF(U258>250000,(U258-250000)*0.05,0))))))","v":1237500},187503,0]
[1250001,1500000,0.25,1250000,187500,0.25,0.04,null,null,null,null,null,null,1250001,1500000,0.25,null,"Very Senior Citizen",null,1875030,{"$f":"IF(U258>1500000,187500+((U258-1500000)*0.3),IF(U258>1250000,125000+((U258-1250000)*0.25),IF(U258>1000000,75000+((U258-1000000)*0.2),IF(U258>750000,37500+((U258-750000)*0.15),IF(U258>500000,12500+((U258-500000)*0.1),IF(U258>250000,(U258-250000)*0.05,0))))))","v":1237500},187503,0]
[1500001,null,0.3,1500000,{"$f":"IF(J251=0,0,E256)","v":187500},0.37,0.04,null,null,null,null,null,null,1500001,0,0.3]
["Surcharge Limit",null,null,{"$f":"IF(L251=10%,5000000,IF(L251=15%,10000000,IF(L251=25%,20000000,50000000)))","v":5000000},null,null,null,null,null,null,null,null,null,null,null,null,null,"Tax Income",{"$f":"L251","v":0.1},{"$f":"E247","v":7125100},{"$f":"IF(T258=T263,S262,IF(S258=T262,S261,IF(S258=T261,S260,S259)))","v":5000000}]
[{"$f":"IF(E245=\"2020-21\",Statement!$G$4,\"Existing Option\")","v":"Existing Option"},"Fin._Year","Asst. Year","TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due","Rebate u/s 87A","Revised E.cess(adjusting 87A)","Revised Total Tax due","Basic expt limit",null,null,null,0,5000000,0,{"$f":"S261","v":20000000}]
["New option u/s 115BAC",{"$f":"'Table for form 16 (2)'!A1191","v":"U/S 80CCF"},{"$f":"'Table for form 16 (2)'!B1191","v":"Investment  in long term infrasturture bonds "},{"$f":"H253","v":1875030},{"$f":"I253","v":187503},{"$f":"J253","v":82501},{"$f":"K253","v":2145034},"For Citizens of all Age",{"$f":"M255","v":0},{"$f":"K253","v":2145034},{"$f":"IF(E247>500000,0,IF(E247>250000,IF(D260<12500,D260,12500),0))","v":0},{"$f":"IF(K260>0,ROUND((D260-K260)*0.04,0),F260)","v":82501},{"$f":"D260+E260-K260+L260","v":2145034},{"$f":"Q251","v":250000},null,null,null,{"$f":"S259+1","v":5000001},10000000,0.1,{"$f":"T258-R260+1","v":2125100}]
["Existing Option",null,null,{"$f":"'Table for Statement'!C1313","v":0},{"$f":"'Table for Statement'!D1313","v":0},{"$f":"'Table for Statement'!E1313","v":"Not Allowed"},{"$f":"'Table for Statement'!F1313","v":0},{"$f":"'Table for Statement'!G1313","v":0},{"$f":"'Table for Statement'!H1313","v":0},{"$f":"'Table for Statement'!I1313","v":0},{"$f":"'Table for Statement'!J1313","v":0},{"$f":"'Table for Statement'!K1313","v":0},{"$f":"'Table for Statement'!L1313","v":"A"},null,null,null,null,{"$f":"S260+1","v":10000001},20000000,0.15]
["Final Value",null,null,{"$f":"IF($A$17=$A$18,D260,D261)","v":0},{"$f":"IF($A$17=$A$18,E260,E261)","v":0},"Not Allowed",0,0,0,0,0,0,"A",null,null,null,null,{"$f":"S261+1","v":20000001},50000000,0.25]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"S262+1","v":50000001},null,0.37]
["Marginal Releif"]
["(","After allowed  Marginal relief ","Rs.",{"$f":"I260","v":0},")",{"$f":"CONCATENATE(A265,\"  \",F264,\"  \",E265)","v":"(    )"}]
[]
[]
[]
["Tax computation for Tax Calculator-agriculture income with"]
[{"$f":"Agriculture!$B$4","v":"New option u/s 115BAC"},"Financial Year",null,null,{"$f":"Agriculture!$B$5","v":"2021-22"}]
[null,"Tax Category",null,null,{"$f":"Agriculture!$B$6","v":"Senior Citizen"}]
[null,"Taxable Income",null,null,{"$f":"Agriculture!$B$12","v":2425000}]
[null,null,2020,{"$f":"C273+1","v":2021},null,"2020-21"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit","Tax Category",null,"Tax (inluding addition income)","Tax (excluding addition income)","Surchange on whole amt","Relief (if amt > one crore",null,"Surcharge Table (2019-20)"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C273","v":2020},{"$f":"D273","v":2021},null,null,null,null,null,null,null,null,0,5000000,0]
[0,250000,0,0,0,0,0,{"$f":"E272","v":2425000},{"$f":"VLOOKUP(H276,A276:C282,3)","v":0.3},{"$f":"INDEX(D276:D282,MATCH(I276,C276:C282,0))","v":1500000},{"$f":"INDEX(E276:E282,MATCH(I276,C276:C282,0))","v":187500},{"$f":"VLOOKUP(H276,$Y$7:$AA$11,3)","v":0},0.04,0,{"$f":"IF($E$271=\"Male\",B276,B276)","v":250000},{"$f":"IF($E$271=\"Male\",C276,C276)","v":0},{"$f":"O276","v":250000},null,null,null,null,null,null,null,{"$f":"Z275+1","v":5000001},10000000,0.1]
[{"$f":"B276+1","v":250001},500000,0.05,{"$f":"B276","v":250000},{"$f":"(B277-B276)*C277","v":12500},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O276+1","v":250001},{"$f":"IF($E$271=\"Male\",B277,B277)","v":500000},{"$f":"IF($E$271=\"Male\",C277,C277)","v":0.05},null,{"$f":"E271","v":"Senior Citizen"},null,{"$f":"INDEX(T278:T281,MATCH(R277,R278:R281,0))","v":465000},null,null,{"$f":"IF(S283=37%,25%,IF(S283=25%,15%,IF(S283=15%,10%,0)))","v":0},null,{"$f":"Z276+1","v":10000001},20000000,0.15]
[{"$f":"B277+1","v":500001},750000,0.1,{"$f":"B277","v":500000},{"$f":"E277+(B278-B277)*C278","v":37500},0,0.04,{"$f":"IF(I276=C282,E281+ROUND((H276-J276),0)*I276,IF(I276=C281,E280+ROUND((H276-J276),0)*I276,IF(I276=C280,E279+ROUND((H276-J276),0)*I276,IF(I276=C279,E278+ROUND((H276-J276)*I276,0),IF(I276=C278,E277+ROUND((H276-J276)*I276,0),IF(I276=C277,E276+ROUND((H276-J276)*I276,0),E275+ROUND((H276-J276)*I276,0)))))))","v":465000},{"$f":"MIN(K280:L280)","v":0},{"$f":"ROUND(SUM(H278+I278)*M276,0)","v":18600},{"$f":"SUM(H278:J278)","v":483600},null,null,{"$f":"O277+1","v":500001},750000,0.1,null,"Male",null,{"$f":"H278","v":465000},{"$f":"IF(U283>1500000,187500+((U283-1500000)*0.3),IF(U283>1250000,125000+((U283-1250000)*0.25),IF(U283>1000000,75000+((U283-1000000)*0.2),IF(U283>750000,37500+((U283-750000)*0.15),IF(U283>500000,12500+((U283-500000)*0.1),IF(U283>250000,(U283-250000)*0.05,0))))))","v":1237500},{"$f":"ROUND(T278*$S$283,0)","v":0},{"$f":"ROUND(U278*$W$277,0)","v":0},{"$f":"T278+V278-U278-W278","v":-772500},{"$f":"Z277+1","v":20000001},50000000,0.25]
[{"$f":"B278+1","v":750001},1000000,0.15,{"$f":"B278","v":750000},{"$f":"E278+(B279-B278)*C279","v":75000},0.1,0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O278+1","v":750001},1000000,0.15,null,"Female",null,{"$f":"T278","v":465000},{"$f":"IF(U283>1500000,187500+((U283-1500000)*0.3),IF(U283>1250000,125000+((U283-1250000)*0.25),IF(U283>1000000,75000+((U283-1000000)*0.2),IF(U283>750000,37500+((U283-750000)*0.15),IF(U283>500000,12500+((U283-500000)*0.1),IF(U283>250000,(U283-250000)*0.05,0))))))","v":1237500},{"$f":"ROUND(T279*$S$283,0)","v":0},{"$f":"ROUND(U279*$W$277,0)","v":0},{"$f":"T279+V279-U279-W279","v":-772500},{"$f":"Z278+1","v":50000001},null,0.37]
[{"$f":"B279+1","v":1000001},1250000,0.2,{"$f":"B279","v":1000000},125000,0.15,0.04,{"$f":"D283","v":50000000},{"$f":"IF(H276>H280,H276-H280,0)","v":0},{"$f":"IF(I280>0,ROUND(I280*I276,0),0)","v":0},{"$f":"IF(H280>=D283,Q280+(I280-J280),(I280-J280))","v":0},{"$f":"IF(H278>0,ROUND(H278*L276,0),0)","v":0},{"$f":"IF(K280>L280,0,L280-K280)","v":0},{"$f":"O279+1","v":1000001},1250000,0.2,{"$f":"W278","v":0},"Senior Citizen",null,{"$f":"T279","v":465000},{"$f":"IF(U283>1500000,187500+((U283-1500000)*0.3),IF(U283>1250000,125000+((U283-1250000)*0.25),IF(U283>1000000,75000+((U283-1000000)*0.2),IF(U283>750000,37500+((U283-750000)*0.15),IF(U283>500000,12500+((U283-500000)*0.1),IF(U283>250000,(U283-250000)*0.05,0))))))","v":1237500},0,0]
[1250001,1500000,0.25,1250000,187500,0.25,0.04,null,null,null,null,null,null,1250001,1500000,0.25,null,"Very Senior Citizen",null,465000,{"$f":"IF(U283>1500000,187500+((U283-1500000)*0.3),IF(U283>1250000,125000+((U283-1250000)*0.25),IF(U283>1000000,75000+((U283-1000000)*0.2),IF(U283>750000,37500+((U283-750000)*0.15),IF(U283>500000,12500+((U283-500000)*0.1),IF(U283>250000,(U283-250000)*0.05,0))))))","v":1237500},0,0]
[1500001,null,0.3,1500000,{"$f":"IF(J276=0,0,E281)","v":187500},0.37,0.04,null,null,null,null,null,null,1500001,0,0.3]
["Surcharge Limit",null,null,{"$f":"IF(L276=10%,5000000,IF(L276=15%,10000000,IF(L276=25%,20000000,50000000)))","v":50000000},null,null,null,null,null,null,null,null,null,null,null,null,null,"Tax Income",{"$f":"L276","v":0},{"$f":"E272","v":2425000},{"$f":"IF(T283=T288,S287,IF(S283=T287,S286,IF(S283=T286,S285,S284)))","v":5000000}]
[{"$f":"IF(E270=\"2020-21\",Statement!$G$4,\"Existing Option\")","v":"Existing Option"},"Fin._Year","Asst. Year","TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due","Rebate u/s 87A","Revised E.cess(adjusting 87A)","Revised Total Tax due","Basic expt limit",null,null,null,0,5000000,0,{"$f":"S286","v":20000000}]
["New option u/s 115BAC",{"$f":"'Table for form 16 (2)'!A1216","v":"Severe disability"},{"$f":"'Table for form 16 (2)'!B1216","v":100000},{"$f":"H278","v":465000},{"$f":"I278","v":0},{"$f":"J278","v":18600},{"$f":"K278","v":483600},"For Citizens of all Age",{"$f":"M280","v":0},{"$f":"K278","v":483600},{"$f":"IF(E272>500000,0,IF(E272>250000,IF(D285<12500,D285,12500),0))","v":0},{"$f":"IF(K285>0,ROUND((D285-K285)*0.04,0),F285)","v":18600},{"$f":"D285+E285-K285+L285","v":483600},{"$f":"Q276","v":250000},null,null,null,{"$f":"S284+1","v":5000001},10000000,0.1,{"$f":"T283-R285+1","v":-2575000}]
["Existing Option",null,null,{"$f":"'Table for Statement'!C1338","v":0},{"$f":"'Table for Statement'!D1338","v":0},{"$f":"'Table for Statement'!E1338","v":"allowed"},{"$f":"'Table for Statement'!F1338","v":0},{"$f":"'Table for Statement'!G1338","v":0},{"$f":"'Table for Statement'!H1338","v":0},{"$f":"'Table for Statement'!I1338","v":0},{"$f":"'Table for Statement'!J1338","v":0},{"$f":"'Table for Statement'!K1338","v":0},{"$f":"'Table for Statement'!L1338","v":0},null,null,null,null,{"$f":"S285+1","v":10000001},20000000,0.15]
["Final Value",null,null,{"$f":"IF($A$17=$A$18,D285,D286)","v":0},{"$f":"IF($A$17=$A$18,E285,E286)","v":0},"allowed",0,0,0,0,0,0,0,null,null,null,null,{"$f":"S286+1","v":20000001},50000000,0.25]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"S287+1","v":50000001},null,0.37]
["Marginal Releif"]
["(","After allowed  Marginal relief ","Rs.",{"$f":"I285","v":0},")",{"$f":"CONCATENATE(A290,\"  \",F289,\"  \",E290)","v":"(    )"}]

{"sheet":"TABLE A","index":94,"n_rows":100,"n_cols":15,"rows_kept":100,"cut":false,"hidden":false,"merged":[[64,1,64,2],[64,5,64,6],[0,14,0,15],[5,10,6,10],[2,10,3,10],[4,2,4,5],[7,2,7,5],[8,2,8,5],[4,6,4,7],[4,8,4,9],[6,8,6,9],[5,6,5,7],[5,2,5,5],[7,6,7,7],[7,8,7,9],[8,6,8,7],[8,8,8,9],[3,1,3,5],[3,6,3,7],[3,8,3,9],[0,1,0,9],[1,6,1,7],[2,4,2,6],[2,8,2,9],[2,1,2,3],[1,2,1,4],[9,6,9,7],[9,8,9,9],[6,6,6,7],[5,8,5,9],[13,8,13,9],[14,6,14,7],[12,6,12,7],[12,8,12,9],[9,2,9,5],[6,2,6,5],[17,2,17,5],[18,1,18,9],[10,2,10,5],[11,2,11,5],[13,2,13,5],[14,2,14,5],[15,2,15,5],[17,6,17,9],[15,6,15,7],[15,8,15,9],[16,6,16,7],[16,8,16,9],[10,6,10,7],[12,2,12,5],[10,8,10,9],[14,8,14,9],[11,6,11,7],[11,8,11,9],[13,6,13,7],[16,2,16,5],[19,1,19,9],[20,1,27,2],[20,3,27,3],[20,4,27,4],[20,5,27,6],[20,7,27,7],[20,8,27,8],[20,9,27,9],[32,5,32,6],[29,5,29,6],[30,5,30,6],[33,5,33,6],[28,1,28,2],[28,5,28,6],[31,5,31,6],[29,1,29,2],[30,1,30,2],[31,1,31,2],[34,5,34,6],[39,5,39,6],[37,1,37,2],[38,1,38,2],[39,1,39,2],[32,1,32,2],[33,1,33,2],[34,1,34,2],[35,1,35,2],[36,1,36,2],[52,1,52,2],[53,1,53,2],[60,5,60,6],[55,1,55,2],[40,5,40,6],[38,5,38,6],[35,5,35,6],[36,5,36,6],[37,5,37,6],[52,5,52,6],[53,5,53,6],[41,5,41,6],[46,5,46,6],[47,5,47,6],[42,5,42,6],[43,5,43,6],[44,5,44,6],[45,5,45,6],[48,5,48,6],[49,5,49,6],[50,5,50,6],[51,5,51,6],[51,1,51,2],[45,1,45,2],[46,1,46,2],[47,1,47,2],[48,1,48,2],[49,1,49,2],[50,1,50,2],[40,1,40,2],[41,1,41,2],[42,1,42,2],[43,1,43,2],[44,1,44,2],[54,5,54,6],[98,1,98,2],[99,1,99,2],[55,5,55,6],[56,5,56,6],[57,5,57,6],[58,5,58,6],[59,5,59,6],[65,5,65,6],[67,2,67,4],[67,5,67,9],[56,1,56,2],[57,1,57,2],[58,1,58,2],[59,1,59,2],[65,1,65,2],[60,1,60,2],[61,1,61,2],[61,5,61,6],[54,1,54,2],[62,1,62,2],[62,5,62,6],[63,1,63,2],[63,5,63,6]]}
[null,"COMPUTATION OF TAXABLE INCOME ",null,null,null,null,null,null,null,null,"Main",null,null,null,"Home"]
[null,null,"For Current Financial Year",null,null,{"$f":"'Section 89(1)'!F8","v":"2021-22"},"Assestment Year",null,{"$f":"'Section 89(1)'!F13","v":"2021-22"}]
[null,"Name of employee",null,null,{"$f":"PROPER('Section 89(1)'!C5)","v":"Pravesh Kumar Sharma"},null,null,"PAN NO",{"$f":"'Section 89(1)'!F5","v":"AAAP1234R"},null,"SECTION 89(1)"]
[null,"PARTICULES",null,null,null,null,"SALY WITH ARR.",null,"SALY WITHOUT ARR."]
[null,1,"Income From Salary ",null,null,null,{"$f":"'Section 89(1)'!C8","v":1722000},null,{"$f":"'Section 89(1)'!C8-'Section 89(1)'!C59","v":1722000}]
[null,2,"Add-: Income From House Property",null,null,null,{"$f":"'Section 89(1)'!C9","v":0},null,{"$f":"G6","v":0},null,"FORM 10E"]
[null,3,"Add-: Income From Others Sources",null,null,null,{"$f":"'Section 89(1)'!C10","v":0},null,{"$f":"G7","v":0}]
[null,4,"Gross Total Income",null,null,null,{"$f":"G5+G6+G7","v":1722000},null,{"$f":"I5+I6+I7","v":1722000}]
[null,5,"Less-: Deduction U/S 80C/80CCE",null,null,null,{"$f":"'Section 89(1)'!C11","v":0},null,{"$f":"G9","v":0}]
[null,6,"         Others Deduction U/S",null,null,null,{"$f":"'Section 89(1)'!C12","v":0},null,{"$f":"G10","v":0}]
[null,7,"Taxable Income (rounded u/s 288A)",null,null,null,{"$f":"IF(ROUND(SUM(G8-G9-G10),-1)>0,ROUND(SUM(G8-G9-G10),-1),0)","v":1722000},null,{"$f":"IF(ROUND(SUM(I8-I9-I10),-1)>0,ROUND(SUM(I8-I9-I10),-1),0)","v":1722000}]
[null,8,"Income tax on Taxable Income",null,null,null,{"$f":"'Tax Cal(89 Rebate)'!U43","v":254100},null,{"$f":"'Tax Cal(89 Rebate)'!AD43","v":254100}]
[null,9,"Less-: Rebate U/S 87A, if applicable",null,null,null,{"$f":"IF('Tax Cal(89 Rebate)'!V43=\"N.A.\",0,'Tax Cal(89 Rebate)'!V43)","v":0},null,{"$f":"IF('Tax Cal(89 Rebate)'!AE43=\"N.A.\",0,'Tax Cal(89 Rebate)'!AE43)","v":0}]
[null,10,"Surcharge",null,null,null,{"$f":"'Tax Cal(89 Rebate)'!W43","v":0},{"$f":"IF(H11>=1000000,#REF!*0.1,\"\")","v":""},{"$f":"'Tax Cal(89 Rebate)'!AF43","v":0},{"$f":"IF(J11>=1000000,#REF!*0.1,\"\")","v":""}]
[null,11,"E. Cess (Tax on Taxable Income-Rebate u/s 87A)",null,null,null,{"$f":"'Tax Cal(89 Rebate)'!X43","v":10164},{"$f":"#REF!*0.03","v":{"$error":"#REF!"}},{"$f":"'Tax Cal(89 Rebate)'!AG43","v":10164},{"$f":"#REF!*0.03","v":{"$error":"#REF!"}}]
[null,12,"Total Tax Due  [Code-(A) & (B)]",null,null,null,{"$f":"G12+G14+G15-G13","v":264264},null,{"$f":"'Tax Cal(89 Rebate)'!AH43","v":264264}]
[null,13,"Code",null,null,null,"CODE-(A)",null,"CODE-(B)"]
[null,14,"Additional Tax On Arrear [(A)-(B)] -Code ( C)",null,null,null,{"$f":"G16-I16","v":0}]
[null,"TABLE A"]
[null,"[See item 7 of Annexure I]"]
[null,"Previous year(s)",null,"Total Income of Previous year (i.e. Salary without arrear)","Salary received in arrears or advace relating to the relevat previous year as mentioned in colum(1)","Total income (as increased by salalry received in arrears or advance) of the relevant previous year mentioned in colum I[Add colums                 (2) and (3)]",null,"Tax on total income [as per colum (2)]","Tax on total income \n[as per colum (4)]","Difference in tax [Amount under column 6 minus amount under column (5)]"]
[]
[]
[]
[]
[]
[]
[]
[null,1,null,2,3,"4 (2+3)",null,5,6,"7 (6-5)"]
[{"$f":"IF(F30>0,1,\"\")","v":""},{"$f":"'Section 89(1)'!A22","v":"1985-86"},null,{"$f":"'Tax Cal(89 Rebate)'!N6","v":0},{"$f":"'Tax Cal(89 Rebate)'!C6","v":0},{"$f":"D30+E30","v":0},null,{"$f":"'Tax Cal(89 Rebate)'!S6","v":0},{"$f":"'Tax Cal(89 Rebate)'!K6","v":0},{"$f":"I30-H30","v":0}]
[{"$f":"IF(F31>0,1,\"\")","v":""},{"$f":"'Section 89(1)'!A23","v":"1986-87"},null,{"$f":"'Tax Cal(89 Rebate)'!N7","v":0},{"$f":"'Tax Cal(89 Rebate)'!C7","v":0},0,null,{"$f":"'Tax Cal(89 Rebate)'!S7","v":0},{"$f":"'Tax Cal(89 Rebate)'!K7","v":0},0]
["",{"$f":"'Section 89(1)'!A24","v":"1987-88"},null,{"$f":"'Tax Cal(89 Rebate)'!N8","v":0},{"$f":"'Tax Cal(89 Rebate)'!C8","v":0},0,null,{"$f":"'Tax Cal(89 Rebate)'!S8","v":0},{"$f":"'Tax Cal(89 Rebate)'!K8","v":0},0]
["",{"$f":"'Section 89(1)'!A25","v":"1988-89"},null,{"$f":"'Tax Cal(89 Rebate)'!N9","v":0},{"$f":"'Tax Cal(89 Rebate)'!C9","v":0},0,null,{"$f":"'Tax Cal(89 Rebate)'!S9","v":0},{"$f":"'Tax Cal(89 Rebate)'!K9","v":0},0]
["",{"$f":"'Section 89(1)'!A26","v":"1989-90"},null,{"$f":"'Tax Cal(89 Rebate)'!N10","v":0},{"$f":"'Tax Cal(89 Rebate)'!C10","v":0},0,null,{"$f":"'Tax Cal(89 Rebate)'!S10","v":0},{"$f":"'Tax Cal(89 Rebate)'!K10","v":0},0]
["",{"$f":"'Section 89(1)'!A27","v":"1990-91"},null,{"$f":"'Tax Cal(89 Rebate)'!N11","v":0},{"$f":"'Tax Cal(89 Rebate)'!C11","v":0},0,null,{"$f":"'Tax Cal(89 Rebate)'!S11","v":0},{"$f":"'Tax Cal(89 Rebate)'!K11","v":0},0]
["",{"$f":"'Section 89(1)'!A28","v":"1991-92"},null,{"$f":"'Tax Cal(89 Rebate)'!N12","v":0},{"$f":"'Tax Cal(89 Rebate)'!C12","v":0},0,null,{"$f":"'Tax Cal(89 Rebate)'!S12","v":0},{"$f":"'Tax Cal(89 Rebate)'!K12","v":0},0]
["",{"$f":"'Section 89(1)'!A29","v":"1992-93"},null,{"$f":"'Tax Cal(89 Rebate)'!N13","v":0},{"$f":"'Tax Cal(89 Rebate)'!C13","v":0},0,null,{"$f":"'Tax Cal(89 Rebate)'!S13","v":0},{"$f":"'Tax Cal(89 Rebate)'!K13","v":0},0]
["",{"$f":"'Section 89(1)'!A30","v":"1993-94"},null,{"$f":"'Tax Cal(89 Rebate)'!N14","v":0},{"$f":"'Tax Cal(89 Rebate)'!C14","v":0},0,null,{"$f":"'Tax Cal(89 Rebate)'!S14","v":0},{"$f":"'Tax Cal(89 Rebate)'!K14","v":0},0]
["",{"$f":"'Section 89(1)'!A31","v":"1994-95"},null,{"$f":"'Tax Cal(89 Rebate)'!N15","v":0},{"$f":"'Tax Cal(89 Rebate)'!C15","v":0},0,null,{"$f":"'Tax Cal(89 Rebate)'!S15","v":0},{"$f":"'Tax Cal(89 Rebate)'!K15","v":0},0]
["",{"$f":"'Section 89(1)'!A32","v":"1995-96"},null,{"$f":"'Tax Cal(89 Rebate)'!N16","v":0},{"$f":"'Tax Cal(89 Rebate)'!C16","v":0},0,null,{"$f":"'Tax Cal(89 Rebate)'!S16","v":0},{"$f":"'Tax Cal(89 Rebate)'!K16","v":0},0]
["",{"$f":"'Section 89(1)'!A33","v":"1996-97"},null,{"$f":"'Tax Cal(89 Rebate)'!N17","v":0},{"$f":"'Tax Cal(89 Rebate)'!C17","v":0},0,null,{"$f":"'Tax Cal(89 Rebate)'!S17","v":0},{"$f":"'Tax Cal(89 Rebate)'!K17","v":0},0]
["",{"$f":"'Section 89(1)'!A34","v":"1997-98"},null,{"$f":"'Tax Cal(89 Rebate)'!N18","v":0},{"$f":"'Tax Cal(89 Rebate)'!C18","v":0},0,null,{"$f":"'Tax Cal(89 Rebate)'!S18","v":0},{"$f":"'Tax Cal(89 Rebate)'!K18","v":0},0]
["",{"$f":"'Section 89(1)'!A35","v":"1998-99"},null,{"$f":"'Tax Cal(89 Rebate)'!N19","v":0},{"$f":"'Tax Cal(89 Rebate)'!C19","v":0},0,null,{"$f":"'Tax Cal(89 Rebate)'!S19","v":0},{"$f":"'Tax Cal(89 Rebate)'!K19","v":0},0]
["",{"$f":"'Section 89(1)'!A36","v":"1999-00"},null,{"$f":"'Tax Cal(89 Rebate)'!N20","v":0},{"$f":"'Tax Cal(89 Rebate)'!C20","v":0},0,null,{"$f":"'Tax Cal(89 Rebate)'!S20","v":0},{"$f":"'Tax Cal(89 Rebate)'!K20","v":0},0]
["",{"$f":"'Section 89(1)'!A37","v":"2000-01"},null,{"$f":"'Tax Cal(89 Rebate)'!N21","v":0},{"$f":"'Tax Cal(89 Rebate)'!C21","v":0},0,null,{"$f":"'Tax Cal(89 Rebate)'!S21","v":0},{"$f":"'Tax Cal(89 Rebate)'!K21","v":0},0]
["",{"$f":"'Section 89(1)'!A38","v":"2001-02"},null,{"$f":"'Tax Cal(89 Rebate)'!N22","v":0},{"$f":"'Tax Cal(89 Rebate)'!C22","v":0},0,null,{"$f":"'Tax Cal(89 Rebate)'!S22","v":0},{"$f":"'Tax Cal(89 Rebate)'!K22","v":0},0]
["",{"$f":"'Section 89(1)'!A39","v":"2002-03"},null,{"$f":"'Tax Cal(89 Rebate)'!N23","v":0},{"$f":"'Tax Cal(89 Rebate)'!C23","v":0},0,null,{"$f":"'Tax Cal(89 Rebate)'!S23","v":0},{"$f":"'Tax Cal(89 Rebate)'!K23","v":0},0]
["",{"$f":"'Section 89(1)'!A40","v":"2003-04"},null,{"$f":"'Tax Cal(89 Rebate)'!N24","v":0},{"$f":"'Tax Cal(89 Rebate)'!C24","v":0},0,null,{"$f":"'Tax Cal(89 Rebate)'!S24","v":0},{"$f":"'Tax Cal(89 Rebate)'!K24","v":0},0]
["",{"$f":"'Section 89(1)'!A41","v":"2004-05"},null,{"$f":"'Tax Cal(89 Rebate)'!N25","v":0},{"$f":"'Tax Cal(89 Rebate)'!C25","v":0},0,null,{"$f":"'Tax Cal(89 Rebate)'!S25","v":0},{"$f":"'Tax Cal(89 Rebate)'!K25","v":0},0]
["",{"$f":"'Section 89(1)'!A42","v":"2005-06"},null,{"$f":"'Tax Cal(89 Rebate)'!N26","v":0},{"$f":"'Tax Cal(89 Rebate)'!C26","v":0},0,null,{"$f":"'Tax Cal(89 Rebate)'!S26","v":0},{"$f":"'Tax Cal(89 Rebate)'!K26","v":0},0]
["",{"$f":"'Section 89(1)'!A43","v":"2006-07"},null,{"$f":"'Tax Cal(89 Rebate)'!N27","v":0},{"$f":"'Tax Cal(89 Rebate)'!C27","v":0},0,null,{"$f":"'Tax Cal(89 Rebate)'!S27","v":0},{"$f":"'Tax Cal(89 Rebate)'!K27","v":0},0]
["",{"$f":"'Section 89(1)'!A44","v":"2007-08"},null,{"$f":"'Tax Cal(89 Rebate)'!N28","v":0},{"$f":"'Tax Cal(89 Rebate)'!C28","v":0},0,null,{"$f":"'Tax Cal(89 Rebate)'!S28","v":0},{"$f":"'Tax Cal(89 Rebate)'!K28","v":0},0]
["",{"$f":"'Section 89(1)'!A45","v":"2008-09"},null,{"$f":"'Tax Cal(89 Rebate)'!N29","v":0},{"$f":"'Tax Cal(89 Rebate)'!C29","v":0},0,null,{"$f":"'Tax Cal(89 Rebate)'!S29","v":0},{"$f":"'Tax Cal(89 Rebate)'!K29","v":0},0]
["",{"$f":"'Section 89(1)'!A46","v":"2009-10"},null,{"$f":"'Tax Cal(89 Rebate)'!N30","v":0},{"$f":"'Tax Cal(89 Rebate)'!C30","v":0},0,null,{"$f":"'Tax Cal(89 Rebate)'!S30","v":0},{"$f":"'Tax Cal(89 Rebate)'!K30","v":0},0]
["",{"$f":"'Section 89(1)'!A47","v":"2010-11"},null,{"$f":"'Tax Cal(89 Rebate)'!N31","v":0},{"$f":"'Tax Cal(89 Rebate)'!C31","v":0},0,null,{"$f":"'Tax Cal(89 Rebate)'!S31","v":0},{"$f":"'Tax Cal(89 Rebate)'!K31","v":0},0]
["",{"$f":"'Section 89(1)'!A48","v":"2011-12"},null,{"$f":"'Tax Cal(89 Rebate)'!N32","v":0},{"$f":"'Tax Cal(89 Rebate)'!C32","v":0},0,null,{"$f":"'Tax Cal(89 Rebate)'!S32","v":0},{"$f":"'Tax Cal(89 Rebate)'!K32","v":0},0]
["",{"$f":"'Section 89(1)'!A49","v":"2012-13"},null,{"$f":"'Tax Cal(89 Rebate)'!N33","v":0},{"$f":"'Tax Cal(89 Rebate)'!C33","v":0},0,null,{"$f":"'Tax Cal(89 Rebate)'!S33","v":0},{"$f":"'Tax Cal(89 Rebate)'!K33","v":0},0]
["",{"$f":"'Section 89(1)'!A50","v":"2013-14"},null,{"$f":"'Tax Cal(89 Rebate)'!N34","v":0},{"$f":"'Tax Cal(89 Rebate)'!C34","v":0},0,null,{"$f":"'Tax Cal(89 Rebate)'!S34","v":0},{"$f":"'Tax Cal(89 Rebate)'!K34","v":0},0]
["",{"$f":"'Section 89(1)'!A51","v":"2014-15"},null,{"$f":"'Tax Cal(89 Rebate)'!N35","v":0},{"$f":"'Tax Cal(89 Rebate)'!C35","v":0},0,null,{"$f":"'Tax Cal(89 Rebate)'!S35","v":0},{"$f":"'Tax Cal(89 Rebate)'!K35","v":0},0]
["",{"$f":"'Section 89(1)'!A52","v":"2015-16"},null,{"$f":"'Tax Cal(89 Rebate)'!N36","v":0},{"$f":"'Tax Cal(89 Rebate)'!C36","v":0},0,null,{"$f":"'Tax Cal(89 Rebate)'!S36","v":0},{"$f":"'Tax Cal(89 Rebate)'!K36","v":0},0]
["",{"$f":"'Section 89(1)'!A53","v":"2016-17"},null,{"$f":"'Tax Cal(89 Rebate)'!N37","v":0},{"$f":"'Tax Cal(89 Rebate)'!C37","v":0},{"$f":"D61+E61","v":0},null,{"$f":"'Tax Cal(89 Rebate)'!S37","v":0},{"$f":"'Tax Cal(89 Rebate)'!K37","v":0},{"$f":"I61-H61","v":0}]
["",{"$f":"'Section 89(1)'!A54","v":"2017-18"},null,{"$f":"'Tax Cal(89 Rebate)'!N38","v":0},{"$f":"'Tax Cal(89 Rebate)'!C38","v":0},{"$f":"D62+E62","v":0},null,{"$f":"'Tax Cal(89 Rebate)'!S38","v":0},{"$f":"'Tax Cal(89 Rebate)'!K38","v":0},{"$f":"I62-H62","v":0}]
[{"$f":"IF(F63>0,1,\"\")","v":""},{"$f":"'Section 89(1)'!A55","v":"2018-19"},null,{"$f":"'Tax Cal(89 Rebate)'!N39","v":0},{"$f":"'Tax Cal(89 Rebate)'!C39","v":0},{"$f":"D63+E63","v":0},null,{"$f":"'Tax Cal(89 Rebate)'!S39","v":0},{"$f":"'Tax Cal(89 Rebate)'!K39","v":0},{"$f":"I63-H63","v":0}]
[{"$f":"IF(F64>0,1,\"\")","v":""},{"$f":"'Section 89(1)'!A56","v":"2019-20"},null,{"$f":"'Tax Cal(89 Rebate)'!N40","v":0},{"$f":"'Tax Cal(89 Rebate)'!C40","v":0},{"$f":"D64+E64","v":0},null,{"$f":"'Tax Cal(89 Rebate)'!S40","v":0},{"$f":"'Tax Cal(89 Rebate)'!K40","v":0},{"$f":"I64-H64","v":0}]
["",{"$f":"'Section 89(1)'!A57","v":"2020-21"},null,{"$f":"'Tax Cal(89 Rebate)'!N41","v":0},{"$f":"'Tax Cal(89 Rebate)'!C41","v":0},0,null,{"$f":"'Tax Cal(89 Rebate)'!S41","v":0},{"$f":"'Tax Cal(89 Rebate)'!K41","v":0},0]
[null,{"$f":"'Section 89(1)'!A59","v":"TOTAL"},null,{"$f":"SUM(D30:D65)","v":0},{"$f":"SUM(E30:E65)","v":0},{"$f":"SUM(F30:F65)","v":0},null,{"$f":"SUM(H30:H65)","v":0},{"$f":"SUM(I30:I65)","v":0},{"$f":"SUM(J30:J65)","v":0}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,{"$f":"'Section 89(1)'!A60","v":"Prepaired by \"\"pravesh kumar sharma-9460100093\"\""}]
[null,{"$f":"'Section 89(1)'!A1","v":"Design & Prepaired by Pravesh Kumar Sharma, Accountant, please call-9460100093 or write mail to  praveshbkn@gmail.com for further query/error/updation/suggestion"}]

{"sheet":"FORM 10E","index":95,"n_rows":75,"n_cols":11,"rows_kept":75,"cut":false,"hidden":false,"merged":[[18,1,21,7],[2,10,3,11],[14,8,14,9],[11,8,11,9],[11,6,12,7],[38,0,38,9],[73,2,73,3],[49,0,49,9],[54,8,55,9],[51,1,53,7],[46,2,46,3],[61,8,62,9],[43,4,43,5],[51,0,53,0],[46,0,46,1],[61,0,62,0],[54,1,55,7],[0,10,0,11],[6,10,7,11],[3,2,3,9],[57,1,58,7],[72,0,72,1],[69,1,69,7],[56,0,58,0],[15,8,17,9],[13,0,13,9],[64,1,65,7],[54,0,55,0],[67,1,68,7],[59,8,60,9],[45,0,45,1],[51,8,53,9],[50,0,50,9],[78,6,78,9],[78,1,78,5],[63,1,63,7],[74,6,74,9],[56,8,58,9],[63,8,65,9],[66,1,66,7],[73,0,73,1],[59,1,60,7],[59,0,60,0],[70,0,70,9],[69,8,69,9],[61,1,62,7],[66,8,68,9],[63,0,65,0],[66,0,68,0],[18,0,21,0],[48,0,48,9],[33,8,35,9],[40,2,40,5],[22,1,29,7],[40,6,40,9],[43,0,43,2],[43,6,43,7],[30,0,32,0],[33,0,35,0],[30,8,32,9],[18,8,21,9],[22,8,29,9],[33,1,35,7],[22,0,29,0],[30,1,32,7],[0,0,0,9],[1,0,1,9],[2,0,2,9],[6,0,6,8],[14,1,14,7],[15,0,17,0],[15,1,17,7],[4,0,5,9],[9,6,9,9],[7,6,7,9]]}
["FORM NO. 10E",null,null,null,null,null,null,null,null,null,"Main"]
["[See rule 21AA]"]
["Form for furnishing particulars of Income under section 192(2A) for the year ending",null,null,null,null,null,null,null,null,null,"SECTION 89(1)"]
["31st March,",{"$f":"LEFT(I15,4)","v":"2021"},"for claiming relief under section 89(1) by a Government servant or an "]
["employee  in a company, co-operative society, local authority, university,institution, association or body"]
[]
[null,null,null,null,null,null,null,null,null,null,"TABLE A"]
[1,"Name and address of the employee",null,null,null,null,{"$f":"PROPER('Section 89(1)'!C5)","v":"Pravesh Kumar Sharma"}]
[]
[2,"Permanent account number ",null,null,null,null,{"$f":"'Section 89(1)'!F5","v":"AAAP1234R"}]
[]
[3,"Residential status -Tax Cate.",null,null,null,null,{"$f":"'Section 89(1)'!F6","v":"Resident"},null,{"$f":"'Section 89(1)'!E6","v":"Male"}]
[]
["Particulars of income referred to in rule 21A of the Income-tax Rules, 1962,"]
[null,"during the previous year relevant to assessment year",null,null,null,null,null,null,{"$f":"'Section 89(1)'!F13","v":"2021-22"}]
["1. (a) ","Salary received in arrears or in advance in accordance with the provisions of sub-rule (2) of rule 21A",null,null,null,null,null,null,{"$f":"IF('Section 89(1)'!A60='Tax Cal(89 Rebate)'!A61,'Section 89(1)'!C59,999)","v":0}]
[]
[]
["    (b) ","Payment in the nature of gratuity in respect of past services,  extending over a period of not less than 5 years in  accordance with the provisions of sub-rule (3) of rule 21A",null,null,null,null,null,null," Rs                NIL"]
[]
[]
[]
["    (c) ","Payment in the nature of compensation from the employer or former employer at or in connection with termination  of employment after continuous service of not less than 3  years or where the unexpired portion of term of employment is also not less than 3 years in accordance with the provisions of sub-rule (4) of rule 21A",null,null,null,null,null,null," Rs                NIL"]
[]
[]
[]
[]
[]
[]
[]
["   (d) ","Payment in commutation of pension in accordance with the provisions of sub-rule (5)of rule 21A",null,null,null,null,null,null," Rs                NIL"]
[]
[]
[2,"Detailed particulars of payments referred to above may be given    in Annexure I, II, IIA, III or IV, as the case may be",null,null,null,null,null,null,"AS ENCLOSED"]
[]
[]
[]
[null,null,null,null,null,null,"Signature of the employee"]
["Verification"]
[]
[null,"I",{"$f":"G8","v":"Pravesh Kumar Sharma"},null,null,null,"do hereby declare that what is "]
["stated ","above is true to the best of my knowledge and belief."]
[]
["Verified today, the",null,null,{"$f":"'Tax Cal(89 Rebate)'!AS5","v":"19th"},"day of ",null,{"$f":"C47","v":"2021-05-19"}]
[]
["Place-:",null,{"$f":"PROPER('Section 89(1)'!F10)","v":"Bikaner"}]
["Date-:",null,{"$f":"C74","v":"2021-05-19"}]
[null,null,null,null,null,null,"Signature of the employee"]
["ANNEXURE I"]
["[See item 2 of Form No. 10E]"]
["ARREARS OR ADVANCE SALARY"]
[1,"Total income (excluding salary received in arrears or advance)",null,null,null,null,null,null,{"$f":"'TABLE A'!I11","v":1722000}]
[]
[]
[2,"Salary received in arrears or advance",null,null,null,null,null,null,{"$f":"'TABLE A'!G5-'TABLE A'!I5","v":0}]
[]
[3,"Total income (as increased by salary received in arrears or advance)",null,null,null,null,null,null,{"$f":"I52+I55","v":1722000}]
[null,"[Add item 1 and item 2]"]
[]
[4,"Tax on total income (as per item 3)",null,null,null,null,null,null,{"$f":"'TABLE A'!G16","v":264264}]
[]
[5,"  Tax on total income (as per item 1)",null,null,null,null,null,null,{"$f":"'TABLE A'!I16","v":264264}]
[]
[6,"Tax on salary received in arrears or advance",null,null,null,null,null,null,{"$f":"I60-I62","v":0}]
[null,"   [Difference of item 4 and item 5]"]
[]
[7,"Tax computed in accordance with Table “A”",null,null,null,null,null,null,{"$f":"IF('Section 89(1)'!A60='Tax Cal(89 Rebate)'!A61,'TABLE A'!J66,999)","v":0}]
[null,"[Brought from column 7 of Table “A”]"]
[]
[8,"Relief under section 89(1)",null,null,null,null,null,null,{"$f":"IF(I64-I67>0,I64-I67,\"NIL\")","v":"NIL"}]
[" [Indicate the difference  between the amounts mentioned against  items 6 and7]"]
[]
["Place-:",null,{"$f":"PROPER('Section 89(1)'!F10)","v":"Bikaner"}]
["Date-:",null,{"$f":"'Section 89(1)'!F9","v":"2021-05-19"}]
[null,null,null,null,null,null,"Signature of the employee"]

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["Design & Prepaired by Pravesh Kumar Sharma, Accountant, please call-9460100093 or write mail to  praveshbkn@gmail.com for further query/error/updation/suggestion"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"F. YEAR",{"$f":"'Tax Calculation'!C4","v":"2021-22"},"TAX CATEGAORY",{"$f":"'Tax Calculation'!E4","v":"MALE"},null,"CHANGE FIGURES INTO WORDS FOR SHEET \"CAL\"",null,null,null,null,null,null,null,null,null,null,null,"Determination of Maximum limit under Chapter VIA for f.y. 2014-15"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"INDIVIUAL","FEMALE","SENIOR CITIZEN","VERY SENIOR CITIZEN",null,0,"Zero","Ten",null,null,null,null,null,null,null,null,null,null,"Selected Tax Category",{"$f":"'Tax Calculation'!E4","v":"MALE"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2005-06","Not defined","Not defined","Age =>65 Years","Not defined",null,1,"One","Twenty","Input","Num",{"$f":"BG25","v":3218020},"words","unit_remainder","units_remainder in words","RESULT",null,null,"Section","Name of section","INDIVIDUAL","FEMALE","SENIOR CITIZEN","VERY SENIOR CITIZEN","Max Limit"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2006-07","Not defined","Not defined","Age =>65 Years","Not defined",null,2,"Two",null,"only units","Decimal",{"$f":"+BC4/10","v":321802},null,null,null,null,null,null,"U/S 80 C ","Invesment in specified investment plans","No limit","No limit","No limit","No limit",{"$f":"IF($BL$3=$BL$4,BL5,IF($BL$3=$BM$4,BM5,IF($BL$3=$BN$4,BN5,BO5)))","v":"No limit"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2007-08","Not defined","Not defined","Age =>65 Years","Not defined",null,3,"Three",null,null,"Remainder",{"$f":"+MOD(BC4,10)","v":0},{"$f":"+VLOOKUP(+BC6,numdata,2)","v":"Zero"},null,null,{"$f":"+IF(+BC6>0,BD6,\"\")","v":""},"Units",null,"U/S 80CCC","Payment of premium for annuity plan of LIC or any other  ","No limit","No limit","No limit","No limit","No limit"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2008-09","Not defined","Not defined","Age =>65 Years","Not defined",null,4,"Four",null,null,"Bal.num",{"$f":"+INT(BC5)","v":321802},null,null,null,null,null,null,"U/S 80 CCD(1)","Employee cont. towards new pension scheme","No limit","No limit","No limit","No limit","No limit"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2009-10","Not defined","Not defined","Age =>65 Years","Not defined",null,5,"Five",null,"only Tens","Decimal",{"$f":"+BC7/10","v":32180.2},null,null,null,null,null,null,"U/S 80CCE-TOTAL OF[(i)+(ii)+(iii)](Subject to limit RS 100000)",null,150000,150000,150000,150000,150000]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2010-11","Not defined","Not defined","Age =>65 Years","Not defined",null,6,"Six",null,null,"Remainder",{"$f":"+MOD(BC7,10)","v":2},{"$f":"+VLOOKUP(+BC9,numdata,2)","v":"Two"},null,null,{"$f":"+IF(+BC9>0,BD9,\"\")","v":"Two"},"Tens",null,"U/S 80 CCD(2)","Employer cont. towards new pension scheme ","10% of Salary","10% of Salary",0,0,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2011-12","Not defined","Not defined","Age => 60  and  < 80","Aget => 80 Years",null,7,"Seven","Thirty",null,"Decimal",{"$f":"+BC4/100","v":32180.2},null,null,null,null,null,null,"U/S 80CCF","Investment  in long term infrasturture bonds ","No limit","No limit","No limit","No limit","No limit"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2012-13","Not defined","Not defined","Age => 60  and  < 80","Aget => 80 Years",null,8,"Eight","Forty","combined \nUnits&Tens","Remainder",{"$f":"+MOD(+BC4,100)","v":20},{"$f":"+VLOOKUP(+BC11,numdata,2)","v":"Twenty"},{"$f":"IF(BC11>19,+MOD(BC11,10),0)","v":0},{"$f":"IF(BE11>0,VLOOKUP(+BE11,numdata,2),\"\")","v":""},{"$f":"+IF(+BC11>0,BD11 & \" \"&BF11,\"\")","v":"Twenty "},"Units&Tens",null,"U/S 80D-","Medical ins. premium for himself, spous and childrens",15000,15000,20000,20000,20000]
["F. YEAR",{"$f":"F23","v":"2021-22"},"YEAR","2005-06","F.Year","A. Year",null,null,null,null,null,null,null,null,"Purchase between","Purchase between","Purchase between","Purchase between","Purchase between","Purchase on or",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2013-14","Not defined","Not defined","Age => 60  and  < 80","Aget => 80 Years",null,9,"Nine","Fifty",null,"Bal.num",{"$f":"+INT(BC10)","v":32180},null,null,null,null,null,null,"U/S 80DD-","Medical treatment of dependent handicapped person",100000,100000,100000,100000,100000]
["ASST YEAR",{"$f":"VLOOKUP($B$12,$A$15:$B$24,2)","v":"2015-16"},"Basic Exemption",{"$f":"IF(pks!$W$36=\"INDIVIDUAL\",#REF!,IF(pks!$W$36=\"FEMALE\",#REF!,IF(pks!$W$36=\"SENIOR CITIZEN\",#REF!,#REF!)))","v":{"$error":"#REF!"}},"2005-06",{"$f":"E14","v":"2006-07"},null,null,null,null,null,null,null,null,"1-Jan-89 to 31-Dec-98","1-Jan-99 to 14-Jan-00","15-Jan-00 to 28-Feb-01","1-Mar-01 to 28-Feb-02","1-Mar-02 to 28-Feb-03","after 1-Mar-03",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"CATEG.",{"$f":"AS3","v":"INDIVIUAL"},{"$f":"AT3","v":"FEMALE"},{"$f":"AU3","v":"SENIOR CITIZEN"},{"$f":"AV3","v":"VERY SENIOR CITIZEN"},null,10,"Ten","Sixty",null,"Decimal",{"$f":"+BC12/10","v":3218},null,null,null,null,null,null,"U/S 80DDB-","Spl ded to the guardion of a patient suff.from Cancer/Aids ",40000,40000,40000,40000,40000]
["F.Y.","A.Y.","Your Tax",{"$f":"IF(pks!$W$36=\"INDIVIDUAL\",#REF!,IF(pks!$W$36=\"FEMALE\",#REF!,IF(pks!$W$36=\"SENIOR CITIZEN\",#REF!,#REF!)))","v":{"$error":"#REF!"}},"2006-07","2007-08",null,null,null,null,null,null,null,"The year for which","[Vide Rule 15(1) of the","[Vide Rule 15(2) of the","[Vide Rule 15(3) of the","[Vide Rule 15(4) of the","[Vide Rule 15(5) of the","[Vide Rule 15(6) of the",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"CONDITION",{"$f":"VLOOKUP($AT$2,AR4:AS12,2)","v":"Not defined"},{"$f":"VLOOKUP($AT$2,AR4:AT12,3)","v":"Not defined"},{"$f":"VLOOKUP($AT$2,AR4:AU12,4)","v":"Age => 60  and  < 80"},{"$f":"VLOOKUP($AT$2,AR4:AV12,5)","v":"Aget => 80 Years"},null,11,"Eleven","Seventy","Hundreds","Remainder",{"$f":"+MOD(+BC12,10)","v":0},{"$f":"+VLOOKUP(+BC14,numdata,2)","v":"Zero"},{"$f":"IF(BC14>19,+MOD(BC14,10),0)","v":0},{"$f":"IF(BE14>0,VLOOKUP(+BE14,numdata,2),\"\")","v":""},{"$f":"+IF(+BC14>0,BD14 &\" Hundred\",\"\")","v":""},"Hundreds",null,"U/S 80E-","Repayment of loan for higher education","No limit","No limit","No limit","No limit","No limit"]
["2005-06","2006-07","Surcharge",{"$f":"IF(pks!$W$36=\"INDIVIUAL\",#REF!,IF(pks!$W$36=\"FEMALE\",#REF!,IF(pks!$W$36=\"SENIOR CITIZEN\",#REF!,#REF!)))","v":{"$error":"#REF!"}},"2007-08","2008-09",null,null,null,null,null,null,null,"interest accruess","NSC (VIII) Issue Rules,1989","NSC (VIII) Issue Rules,1989","NSC (VIII) Issue Rules,1989","NSC (VIII) Issue Rules,1989","NSC (VIII) Issue Rules,1989","NSC (VIII) Issue Rules,1989",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"RESULT",{"$f":"HLOOKUP($AV$2,$AS$13:$AV$14,2)","v":"Not defined"},null,null,null,null,12,"Twelve","Eighty",null,"Bal.num",{"$f":"+INT(BC13)","v":3218},null,null,null,null,null,null,"U/S 80EE","Intrest paid on House Building Loan( excluding u/s 24B)",100000,100000,100000,100000,100000]
["2006-07","2007-08","Cess @ 3%",{"$f":"IF(pks!$W$36=\"INDIVIUAL\",#REF!,IF(pks!$W$36=\"FEMALE\",#REF!,IF(pks!$W$36=\"SENIOR CITIZEN\",#REF!,#REF!)))","v":{"$error":"#REF!"}},"2008-09","2009-10",null,null,null,null,null,null,null,null,0.12,0.115,0.11,9.5000000000000001E-2,0.09,0.08,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,13,"Thirteen","Ninety",null,"Decimal",{"$f":"+BC15/100","v":32.18},null,null,null,null,null,null,"U/S 80G- ","Donation to certain funds,  charitable institutions etc.","No limit","No limit","No limit","No limit","No limit"]
["2007-08","2008-09","Total Tax",{"$f":"IF(pks!$W$36=\"INDIVIUAL\",#REF!,IF(pks!$W$36=\"FEMALE\",#REF!,IF(pks!$W$36=\"SENIOR CITIZEN\",#REF!,#REF!)))","v":{"$error":"#REF!"}},"2009-10","2010-11",null,null,null,null,null,null,null,"First year",12.4,11.83,11.3,9.7200000000000006,9.1999999999999993,8.16,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14,"Fourteen","Hundred","Thousands","Remainder",{"$f":"+MOD(+BC15,100)","v":18},{"$f":"+VLOOKUP(+BC17,numdata,2)","v":"Eighteen"},{"$f":"IF(BC17>19,+MOD(BC17,10),0)","v":0},{"$f":"IF(BE17>0,VLOOKUP(+BE17,numdata,2),\"\")","v":""},{"$f":"+IF(+BC17>0,BD17 & \" \"&BF17&\" Thousand\",\"\")","v":"Eighteen  Thousand"},"Thousands",null,"80GG","Deduction in respect of rent paid ",24000,24000,24000,24000,24000]
["2008-09","2009-10",null,null,"2010-11","2011-12",null,null,null,null,null,null,null,"Second year",13.9,13.23,12.58,10.67,10.050000000000001,8.83,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Calculation of intrest due u/s 234B ",null,null,null,null,null,15,"Fifteen",null,null,"Bal.num",{"$f":"+INT(BC16)","v":32},null,null,null,null,null,null,"U/S 80CCG","New Rajiv Gandhi Saving Scheme ",50000,50000,50000,50000,50000]
["2009-10","2010-11","rounded off data",{"$f":"IF(MOD(D18,10)>=5,D18-MOD(D18,10)+10,D18-MOD(D18,10))","v":0},"2011-12","2012-13",null,null,null,null,null,null,null,"Third year",15.6,14.8,14,11.71,10.97,9.5500000000000007,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(when intrest due u/s 234C paid after ",null,null,null,null,null,16,"Sixteen",null,null,"Decimal",{"$f":"+BC18/100","v":0.32},null,null,null,null,null,null,"U/S 80TTA"," interest on deposits in savings account",10000,10000,10000,10000,10000]
["2010-11","2011-12",null,{"$f":"ROUNDUP(D19,-1)","v":0},"2012-13","2013-14",null,null,null,null,null,null,null,"Fourth year",17.5,16.54,15.58,12.85,11.98,10.33,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K32","v":"31-Mar-2015"},null,null,null,null,null,17,"Seventeen",null,"Lacs","Remainder",{"$f":"+MOD(BC18,100)","v":32},{"$f":"+VLOOKUP(+BC20,numdata,2)","v":"Thirty"},{"$f":"IF(BC20>19,+MOD(BC20,10),0)","v":2},{"$f":"IF(BE20>0,VLOOKUP(+BE20,numdata,2),\"\")","v":"Two"},{"$f":"+IF(+BC20>0,BD20 & \" \"&BF20&\" Lacs\",\"\")","v":"Thirty Two Lacs"},"Lacs",null,"U/S 80U- "," physical disability (including blindness) or mental retardation. ",100000,100000,100000,100000,100000]
["2011-12","2012-13",null,{"$f":"IF(D20-D19<=5,ROUNDUP(D19,-1),ROUNDUP(D19,-1)-10)","v":0},"2013-14","2014-15",null,null,null,null,null,null,null,"Fifth year",19.7,18.510000000000002,17.350000000000001,14.1,13.09,11.17,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,")",null,null,null,null,null,18,"Eighteen",null,"Crores","Bal.num",{"$f":"+INT(BC19)","v":0},{"$f":"+VLOOKUP(+BC21,numdata,2)","v":"Zero"},{"$f":"IF(BC21>19,+MOD(BC21,10),0)","v":0},{"$f":"IF(BE21>0,VLOOKUP(+BE21,numdata,2),\"\")","v":""},{"$f":"+IF(+BC21>0,BD21 &\" \"&BF21&\" Crores\",\"\")","v":""},"Crores"]
["2012-13","2013-14",null,null,"2014-15","2015-16",null,null,null,null,null,null,null,"Sixth year",22.4,20.69,19.309999999999999,15.47,14.29,12.08,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"CONCATENATE(AR18,\"  \",AR19,  AR20,\"  \",AR21)","v":"Calculation of intrest due u/s 234B   (when intrest due u/s 234C paid after 31-Mar-2015  )"}]
["2013-14","2014-15",null,null,"Result",{"$f":"'Employee Data'!G5","v":"2021-22"},null,null,null,null,null,null,null,"Interest Total:",101.5,95.6,90.12,74.52,69.59,60.12,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,19,"Nineteen",null,null,null,"TAX PAYABLE",null,{"$f":"'Table-C'!E51","v":3218020},null,{"$f":"BG24","v":0},0]
["2014-15","2015-16",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,20,"Twenty",null,null,null,"TAX REFUNDABLE",null,{"$f":"IF(BH24>0,0,-BH24)","v":0},null,{"$f":"IF(BE24<0,-BE24,0)","v":0},{"$f":"E52","v":""}]
["Sepration of Month & Year on the basis of selected F. Year",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,30,"Thirty",null,null,null,"NIL RETURN",null,0,null,{"$f":"MAX(BE23:BF24)","v":3218020}]
[null,"2012-06-15",{"$f":"F23","v":"2021-22"},{"$f":"VLOOKUP($C$26,$A$37:$D$46,4)","v":"2014-04-01"},{"$f":"YEAR(D26)","v":2014},null,null,null,null,null,null,null,null,"Purchase From->","1980-01-01","1999-01-01","2000-01-15","2001-03-01","2002-03-01","2003-03-01","2011-11-01","2012-04-01",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,40,"Forty"]
["F.Year","A. Year","CODE","MONTHS","Date  upto",null,null,null,null,null,null,null,null,"Purchase To->","1998-12-31","2000-01-14","2001-02-28","2002-02-28","2003-02-28","2011-10-31","2012-03-31","2020-12-31",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,50,"Fifty"]
["2005-06",{"$f":"A29","v":"2006-07"},"A","2005-03-01","2012-06-15",15,"-","Jun","-",{"$f":"RIGHT($E$26,4)","v":"2014"},{"$f":"CONCATENATE(F28,G28,H28,I28,J28)","v":"15-Jun-2014"},null,null,"Interest Rate ->",0.12,0.115,0.11,9.5000000000000001E-2,0.09,0.08,8.4000000000000005E-2,8.5999999999999993E-2,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,60,"Sixty",null,null,null,null,{"$f":"BG21&\" \"&BG20&\" \"&BG17&\" \"&BG14&\" \"&BG11&\" \"","v":" Thirty Two Lacs Eighteen  Thousand  Twenty  "}]
["2006-07","2007-08","B","2006-03-01","2012-09-15",15,"-","Sep","-",{"$f":"RIGHT($E$26,4)","v":"2014"},{"$f":"CONCATENATE(F29,G29,H29,I29,J29)","v":"15-Sep-2014"},null,null,"1st  com. year",12.4,11.83,11.3,9.7200000000000006,9.1999999999999993,8.16,8.58,8.7799999999999994,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,70,"Seventy",null,null,null,null,{"$f":"IF(BG25=\"\",\"Only\")","v":false},{"$f":"IF(BG25>0,\"Only\",IF(BD29=FALSE,\"\",BD29))","v":"Only"},{"$f":"IF(BE29=\"Only\",\"Rs.\",\"\")","v":"Rs."},null,{"$f":"IF(BD28<0,\"Only\",\"\")","v":""}]
["2007-08","2008-09","C","2007-03-01","2012-12-15",15,"-","Dec","-",{"$f":"RIGHT($E$26,4)","v":"2014"},{"$f":"CONCATENATE(F30,G30,H30,I30,J30)","v":"15-Dec-2014"},null,null,"2nd  com. year",13.9,13.23,12.58,10.67,10.050000000000001,8.83,9.31,9.56,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,80,"Eighty",null,null,null,null,{"$f":"CONCATENATE(BF29,BD28,BH29,BE29)","v":"Rs. Thirty Two Lacs Eighteen  Thousand  Twenty  Only"}]
["2008-09","2009-10","D","2008-03-01","2013-03-15",15,"-","Mar","-",{"$f":"RIGHT($E$26,4)+1","v":2015},{"$f":"CONCATENATE(F31,G31,H31,I31,J31)","v":"15-Mar-2015"},null,null,"3rd  com. year",15.6,14.8,14,11.71,10.97,9.5500000000000007,10.11,10.4,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,90,"Ninety"]
["2009-10","2010-11","E","2009-03-01","2013-03-31",31,"-","Mar","-",{"$f":"RIGHT($E$26,4)+1","v":2015},{"$f":"CONCATENATE(F32,G32,H32,I32,J32)","v":"31-Mar-2015"},null,null,"4th  com. year",17.5,16.54,15.58,12.85,11.98,10.33,10.98,11.31,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,100,"Hundred"]
["2010-11","2011-12","F","2010-03-01",null,null,null,null,null,null,null,null,null,"5th  com. year",19.7,18.510000000000002,17.350000000000001,14.1,13.09,11.17,11.92,12.3]
["2011-12","2012-13","G","2011-03-01",null,null,null,null,null,null,null,null,null,"6th  com. year",22.4,20.69,19.309999999999999,15.47,14.29,12.08,0,0]
["2012-13","2013-14","H","2012-03-01",null,null,null,null,null,null,null,null,null,"Total Interest",111.5,95.6,90.12,74.52,69.59,60.12,50.9,52.35,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Calculation for Challan No 281"]
["2004-05",null,"I","2013-03-01",null,null,null,null,null,null,null,null,null,"Maturity Amount",201.5,195.6,190.12,174.52,169.59,160.12,150.9,152.35,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Input","Num",{"$f":"AY70","v":1040},"words","unit_remainder","units_remainder in words","RESULT",null,"TDS SECTION","SECTION CODE"]
["2005-06",{"$f":"A38","v":"2006-07"},"A","2005-03-01","2012-06-15",15,"-","Jun","-",{"$f":"RIGHT($E$26,4)","v":"2014"},{"$f":"CONCATENATE(F37,G37,H37,I37,J37)","v":"15-Jun-2014"},null,null,null,"Calendar Year Start:",{"$f":"W55","v":"00:00:00"},{"$f":"DATE(YEAR(P37)-6,MONTH(P37),DAY(P37))","v":"3793-12-31"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"only units","Decimal",{"$f":"+AZ36/10","v":104},null,null,null,null,null,"192","92B"]
["2006-07","2007-08","B","2006-03-01","2012-09-15",15,"-","Sep","-",{"$f":"RIGHT($E$26,4)","v":"2014"},{"$f":"CONCATENATE(F38,G38,H38,I38,J38)","v":"15-Sep-2014"},null,null,null,null,{"$f":"W56","v":"00:00:00"},{"$f":"DATE(YEAR(P38)-6,MONTH(P38),DAY(P38))","v":"3793-12-31"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Remainder",{"$f":"+MOD(AZ36,10)","v":0},{"$f":"+VLOOKUP(+AZ38,numdata,2)","v":"Zero"},null,null,{"$f":"+IF(+AZ38>0,BA38,\"\")","v":""},"Units","193",193]
["2007-08","2008-09","C","2007-03-01","2012-12-15",15,"-","Dec","-",{"$f":"RIGHT($E$26,4)","v":"2014"},{"$f":"CONCATENATE(F39,G39,H39,I39,J39)","v":"15-Dec-2014"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Bal.num",{"$f":"+INT(AZ37)","v":104},null,null,null,null,null,"194",194]
["2008-09","2009-10","D","2008-03-01","2013-03-15",15,"-","Mar","-",{"$f":"RIGHT($E$26,4)+1","v":2015},{"$f":"CONCATENATE(F40,G40,H40,I40,J40)","v":"15-Mar-2015"},null,null,"Purchased Year","Date of Purchase\n(DD/MM/YYYY)","Amount Invested Rs","Accrued Interest Rs","Purchase Year",null,"Rate Applied","Financial Year for NSC intrest","Year Code","Relvant F.Y.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"only Tens","Decimal",{"$f":"+AZ39/10","v":10.4},null,null,null,null,null,"194A","94A"]
["2009-10","2010-11","E","2009-03-01","2013-03-31",31,"-","Mar","-",{"$f":"RIGHT($E$26,4)+1","v":2015},{"$f":"CONCATENATE(F41,G41,H41,I41,J41)","v":"31-Mar-2015"},null,null,null,{"$f":"'Useful Calculation'!E5","v":"2018-04-01"},{"$f":"'Useful Calculation'!E6","v":1000},{"$f":"IF(S41>0,HLOOKUP(O41,$O$26:$V$36,3+S41,TRUE)*P41/100,0)","v":0},{"$f":"IF(AND(S41>0,P41>0),S41,\"\")","v":""},{"$f":"IF(AND(O41>=$Q$37,O41<$P$37),CEILING(DAYS360(O41,$P$37)/360,1),0)","v":0},{"$f":"IF(Q41>0,(Q41*100)/P41,\"\")","v":""},"F. Year 2009-10",2,"2009-04-01",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Remainder",{"$f":"+MOD(AZ39,10)","v":4},{"$f":"+VLOOKUP(+AZ41,numdata,2)","v":"Four"},null,null,{"$f":"+IF(+AZ41>0,BA41,\"\")","v":"Four"},"Tens","194B","94B"]
["2010-11","2011-12","F","2010-03-01",null,null,null,null,null,null,null,null,null,null,{"$f":"'Useful Calculation'!H5","v":"2016-03-15"},{"$f":"'Useful Calculation'!H6","v":1000},0,"",{"$f":"IF(AND(O42>=$Q$38,O42<$P$38),CEILING(DAYS360(O42,$P$38)/360,1),0)","v":0},"","F. Year 2010-11",3,"2010-04-01",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Decimal",{"$f":"+AZ36/100","v":10.4},null,null,null,null,null,"194C","94C"]
["2011-12","2012-13","G","2011-03-01",null,"TAX IF PAN IS NOT PROVIDED",null,null,null,null,"PAN NO",null,null,null,null,null,0,"",{"$f":"IF(AND(O43>=$Q$37,O43<$P$37),CEILING(DAYS360(O43,$P$37)/360,1),0)","v":0},"","F. Year 2011-12",4,"2011-04-01",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"combined Units&Tens","Remainder",{"$f":"+MOD(+AZ36,100)","v":40},{"$f":"+VLOOKUP(+AZ43,numdata,2)","v":"Forty"},{"$f":"IF(AZ43>19,+MOD(AZ43,10),0)","v":0},{"$f":"IF(BB43>0,VLOOKUP(+BB43,numdata,2),\"\")","v":""},{"$f":"+IF(+AZ43>0,BA43 & \" \"&BC43,\"\")","v":"Forty "},"Units&Tens","194D","94D"]
["2012-13","2013-14","H","2012-03-01",null,"RATE","TAX","REBATE","SUR.","TOTAL",{"$f":"'Form no 16'!L17","v":"BEPPS1234Q"},null,null,null,null,null,0,"",{"$f":"IF(AND(O44>=$Q$37,O44<$P$37),CEILING(DAYS360(O44,$P$37)/360,1),0)","v":0},"","F. Year 2012-13",5,"2012-04-01",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Bal.num",{"$f":"+INT(AZ42)","v":10},null,null,null,null,null,"194E","94E"]
["2013-14",null,"I","2013-03-01",null,"NORMAL",{"$f":"pks!E27","v":754907},{"$f":"pks!V47","v":{"$error":"#N/A"}},{"$f":"pks!E29","v":22647},{"$f":"pks!E30-H45","v":{"$error":"#N/A"}},{"$f":"MID(K44,4,1)","v":"P"},null,null,null,null,null,0,"",{"$f":"IF(AND(O45>=$Q$37,O45<$P$37),CEILING(DAYS360(O45,$P$37)/360,1),0)","v":0},"","F. Year 2013-14",6,"2013-04-01",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Decimal",{"$f":"+AZ44/10","v":1},null,null,null,null,null,"194EE","4EE"]
["2014-15",null,"J","2014-04-01",null,"ABNORMAL",{"$f":"ROUND((pks!B23-pks!T47)*20%,0)","v":{"$error":"#N/A"}},{"$f":"H45","v":{"$error":"#N/A"}},{"$f":"ROUND(G46*3%,0)","v":{"$error":"#N/A"}},{"$f":"G46+I46-H46","v":{"$error":"#N/A"}},{"$f":"LEN(Statement!C6)","v":10},null,null,null,null,null,0,"",{"$f":"IF(AND(O46>=$Q$37,O46<$P$37),CEILING(DAYS360(O46,$P$37)/360,1),0)","v":0},"","F. Year 2014-15",7,"2014-04-01",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Hundreds","Remainder",{"$f":"+MOD(+AZ44,10)","v":0},{"$f":"+VLOOKUP(+AZ46,numdata,2)","v":"Zero"},{"$f":"IF(AZ46>19,+MOD(AZ46,10),0)","v":0},{"$f":"IF(BB46>0,VLOOKUP(+BB46,numdata,2),\"\")","v":""},{"$f":"+IF(+AZ46>0,BA46 &\" Hundred\",\"\")","v":""},"Hundreds","194F","94F"]
[null,null,null,null,null,"FINAL",{"$f":"IF(K46<11,IF(K45=\"P\",G45,G46))","v":754907},{"$f":"H45","v":{"$error":"#N/A"}},{"$f":"IF(K45=\"P\",I45,I46)","v":22647},{"$f":"IF(K45=\"P\",J45,J46)","v":{"$error":"#N/A"}},null,null,null,null,null,0,0,"",{"$f":"IF(AND(O47>=$Q$37,O47<$P$37),CEILING(DAYS360(O47,$P$37)/360,1),0)","v":0},"",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Bal.num",{"$f":"+INT(AZ45)","v":1},null,null,null,null,null,"194G","94G"]
[null,null,null,null,null,null,{"$f":"IF(K45=\"P\",\"\",\"Tax Rate will be 20% highter due to PANNOTAVBL\")","v":""},null,null,null,null,null,null,"Total Accrued Interest",null,null,{"$f":"SUM(Q41:Q43)","v":0},null,null,null,{"$f":"'Useful Calculation'!E7","v":"F. Year 2019-20"},{"$f":"INDEX($V$41:$V$47,MATCH(U48,$U$41:$U$47,0))","v":{"$error":"#N/A"}},{"$f":"INDEX($W$41:$W$47,MATCH(U48,$U$41:$U$47,0))","v":{"$error":"#N/A"}},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Decimal",{"$f":"+AZ47/100","v":0.01},null,null,null,null,null,"194H","94H"]
[null,"Total Net tax payable/refundable (rouded off)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Useful Calculation'!H7","v":"F. Year 2019-20"},{"$f":"INDEX($V$41:$V$45,MATCH(U49,$U$41:$U$45,0))","v":{"$error":"#N/A"}},{"$f":"INDEX($W$41:$W$47,MATCH(U49,$U$41:$U$47,0))","v":{"$error":"#N/A"}},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Thousands","Remainder",{"$f":"+MOD(+AZ47,100)","v":1},{"$f":"+VLOOKUP(+AZ49,numdata,2)","v":"One"},{"$f":"IF(AZ49>19,+MOD(AZ49,10),0)","v":0},{"$f":"IF(BB49>0,VLOOKUP(+BB49,numdata,2),\"\")","v":""},{"$f":"+IF(+AZ49>0,BA49 & \" \"&BC49&\" Thousand\",\"\")","v":"One  Thousand"},"Thousands","194I","94I"]
["F.Year","Total Tax due",null,{"$f":"Statement!H74","v":3218020},"Rounded",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Bal.num",{"$f":"+INT(AZ48)","v":0},null,null,null,null,null,"194J","94J"]
[null,"Net Tax payable",null,{"$f":"IF(Statement!H74-(Statement!H75+Statement!H77)>0,(Statement!H74-(Statement!H75+Statement!H77)),0)","v":3218020},{"$f":"IF(D51=\"\",\"\",IF(MOD(D51,10)>=5,D51-MOD(D51,10)+10,D51-MOD(D51,10)))","v":3218020},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Decimal",{"$f":"+AZ50/100","v":0},null,null,null,null,null,"194K","94K"]
[null,"Net Tax refundable",null,{"$f":"IF(D51>0,\"\",Statement!H74-(Statement!H75+Statement!H77))","v":""},{"$f":"IF(D52=\"\",\"\",IF(MOD(D52,10)>=5,D52-MOD(D52,10)+10,D52-MOD(D52,10)))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Lacs","Remainder",{"$f":"+MOD(AZ50,100)","v":0},{"$f":"+VLOOKUP(+AZ52,numdata,2)","v":"Zero"},{"$f":"IF(AZ52>19,+MOD(AZ52,10),0)","v":0},{"$f":"IF(BB52>0,VLOOKUP(+BB52,numdata,2),\"\")","v":""},{"$f":"+IF(+AZ52>0,BA52 & \" \"&BC52&\" Lacs\",\"\")","v":""},"Lacs","195",195]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Crores","Bal.num",{"$f":"+INT(AZ51)","v":0},{"$f":"+VLOOKUP(+AZ53,numdata,2)","v":"Zero"},{"$f":"IF(AZ53>19,+MOD(AZ53,10),0)","v":0},{"$f":"IF(BB53>0,VLOOKUP(+BB53,numdata,2),\"\")","v":""},{"$f":"+IF(+AZ53>0,BA53 &\" \"&BC53&\" Crores\",\"\")","v":""},"Crores","196A","96A"]
["Calculation of Interest Under Section 234A",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BD53&\" \"&BD52&\" \"&BD49&\" \"&BD46&\" \"&BD43&\" \"","v":"  One  Thousand  Forty  "},null,null,null,null,"196B","96B"]
["Calculation of Default Period",null,null,null,"Interest U/s 234C for Non-Companies",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Deductee code",null,"Section Code",null,null,null,null,"196C","96C"]
["Due Date of Filing the Return",null,{"$f":"'Intrest 234'!N7","v":"2022-07-31"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Challan Data'!D10","v":2},"Ö",{"$f":"'Challan Data'!I20","v":1},"Ö",null,null,null,"196D","96D"]
["Date of filing the Return or Date completion of assessment U/s 144",null,{"$f":"'Intrest 234'!N8","v":"2022-08-12"},null,"Slab","Tax","Deposited","Shortfall","Interest Rate","Interest",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"206C","6CA"]
["Period for which interest is payable",null,{"$f":"DAYS360(C56,C57,TRUE)","v":12},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BE58","v":1000},{"$f":"13-LEN(AY58)","v":9},{"$f":"REPT(\" \",AZ58)","v":"         "},{"$f":"CONCATENATE(BA58,AY58)","v":"         1000"},"Income Tax ",null,{"$f":"'Challan Data'!D15","v":1000},"206C","6CB"]
["Number of months",null,{"$f":"ROUNDUP((C58/30),0)","v":1},null,0.3,{"$f":"ROUND(($C$93*E59),0)","v":2074246},{"$f":"C95+C96","v":0},{"$f":"MAX(F59-G59,0)","v":2074246},0.01,{"$f":"ROUND((H59*I59*3),0)","v":62227},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"206C","6CC"]
["Calculation of Interest and Tax Payable",null,null,null,0.6,{"$f":"ROUND(($C$93*E60),0)","v":4148492},{"$f":"G59+C97","v":0},{"$f":"MAX(F60-G60,0)","v":4148492},0.01,{"$f":"ROUND((H60*I60*3),0)","v":124455},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BE60","v":0},{"$f":"13-LEN(AY60)","v":12},{"$f":"REPT(\" \",AZ60)","v":"            "},{"$f":"CONCATENATE(BA60,AY60)","v":"            0"},"Surcharge",null,{"$f":"'Challan Data'!E15","v":0},"206C","6CD"]
["Particular",null,"Amount",null,1,{"$f":"ROUND(($C$93*E61),0)","v":6914154},{"$f":"G60+C98","v":0},{"$f":"MAX(F61-G61,0)","v":6914154},0.01,{"$f":"ROUND((H61*I61),0)","v":69142},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"206C","6CE"]
["Total Tax on Gross Income",null,{"$f":"'Intrest 234'!J11","v":6914154},null,null,null,"Total Interest",null,null,{"$f":"IF((C89-C91)>10000,(SUM(J59:J61)),0)","v":255824},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BE62","v":40},{"$f":"13-LEN(AY62)","v":11},{"$f":"REPT(\" \",AZ62)","v":"           "},{"$f":"CONCATENATE(BA62,AY62)","v":"           40"},"Education Cess",null,{"$f":"'Challan Data'!F15","v":40},"206C","6CF"]
["Less:",null,null,null,"Interest U/s 234C for Companies",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SELECTED CODE",{"$f":"'Challan Data'!D11","v":"92A"}]
["Advance Tax Paid",null,{"$f":"'Intrest 234'!J12","v":0},null,"Slab","Tax","Deposited","Shortfall","Interest Rate","Interest",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BE64","v":0},{"$f":"13-LEN(AY64)","v":12},{"$f":"REPT(\" \",AZ64)","v":"            "},{"$f":"CONCATENATE(BA64,AY64)","v":"            0"},"Interest",null,{"$f":"'Challan Data'!G15","v":0},"Ist digit",{"$f":"RIGHT($BG$63,1)","v":"A"}]
["Tax Deducted at Source (TDS)",null,{"$f":"'Intrest 234'!J13","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Iind digit",{"$f":"MID(BG63,2,1)","v":"2"}]
["Relief U/s 90, 90A, 91",null,{"$f":"'Intrest 234'!J14","v":0},null,0.15,{"$f":"ROUND(($C$93*E66),0)","v":1037123},{"$f":"C95","v":0},{"$f":"MAX(F66-G66,0)","v":1037123},0.01,{"$f":"ROUND((H66*I66*3),0)","v":31114},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BE66","v":0},{"$f":"13-LEN(AY66)","v":12},{"$f":"REPT(\" \",AZ66)","v":"            "},{"$f":"CONCATENATE(BA66,AY66)","v":"            0"},"Penalty",null,{"$f":"'Challan Data'!H15","v":0},"IIIrd digit",{"$f":"MID(BG63,1,1)","v":"9"}]
["MVAT Credit u/s 115JAA",null,{"$f":"'Intrest 234'!J15","v":0},null,0.45,{"$f":"ROUND(($C$93*E67),0)","v":3111369},{"$f":"G66+C96","v":0},{"$f":"MAX(F67-G67,0)","v":3111369},0.01,{"$f":"ROUND((H67*I67*3),0)","v":93341}]
["Amount on which Interest is Payable (Rounded up to nearest 100 as per Sec 387)",null,{"$f":"IF((C62-C65)>10000,(MAX((ROUND(C62-SUM(C64:C67),-2)),0)),0)","v":6914200},null,0.75,{"$f":"ROUND(($C$93*E68),0)","v":5185616},{"$f":"G67+C97","v":0},{"$f":"MAX(F68-G68,0)","v":5185616},0.01,{"$f":"ROUND((H68*I68*3),0)","v":155568},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BE68","v":0},{"$f":"13-LEN(AY68)","v":12},{"$f":"REPT(\" \",AZ68)","v":"            "},{"$f":"CONCATENATE(BA68,AY68)","v":"            0"},"Others",null,{"$f":"'Challan Data'!I15","v":0}]
["Interest Payable",null,{"$f":"MAX((C68*0.01*C59),0)","v":69142},null,1,{"$f":"ROUND(($C$93*E69),0)","v":6914154},{"$f":"G68+C98","v":0},{"$f":"MAX(F69-G69,0)","v":6914154},0.01,{"$f":"ROUND((H69*I69),0)","v":69142}]
["Calculation of Interest Under Section 234B",null,null,null,null,null,"Total Interest",null,null,{"$f":"IF((C89-C91)>10000,(SUM(J66:J69)),0)","v":349165},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BE70","v":1040},{"$f":"13-LEN(AY70)","v":9},{"$f":"REPT(\" \",AZ70)","v":"         "},{"$f":"CONCATENATE(BA70,AY70)","v":"         1040"},"Total",null,{"$f":"'Challan Data'!J15","v":1040}]
["Calculation of Default Period"]
["Due Date (1 April of the A.Y)",null,{"$f":"'Useful Calculation'!#REF!","v":{"$error":"#REF!"}},null,"Calculation of Interest Under Section 234A",null,null,"For default in furnishing return of income"]
["Date of Determination of Income U/s 143(1)",null,{"$f":"'Intrest 234'!N9","v":"2022-08-12"},null,"Calculation of Interest Under Section 234B",null,null,"For default in payment of advance tax",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Calculation for Challan No 280"]
["Period for which interest is payable",null,{"$f":"DAYS360(C72,C73,TRUE)","v":{"$error":"#REF!"}},null,"Calculation of Interest Under Section 234C",null,null,"For deferment of advance tax",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Input","Num",{"$f":"BE108","v":1040},"words","unit_remainder","units_remainder in words","RESULT",null,"TDS SECTION","SECTION CODE"]
["Number of months",null,{"$f":"ROUND((C74/30),1)","v":{"$error":"#REF!"}},null,"Select",null,null,"Output",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"only units","Decimal",{"$f":"+AZ74/10","v":104},null,null,null,null,null,"192","92B"]
["Calculation of Interest",null,null,null,{"$f":"'Intrest 234'!C17","v":"Calculation of Interest Under Section 234C"},null,null,{"$f":"INDEX($H$72:$H$74,MATCH(E76,$E$72:$E$74,0))","v":"For deferment of advance tax"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Remainder",{"$f":"+MOD(AZ74,10)","v":0},{"$f":"+VLOOKUP(+AZ76,numdata,2)","v":"Zero"},null,null,{"$f":"+IF(+AZ76>0,BA76,\"\")","v":""},"Units","193",193]
["Particular",null,"Amount",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Bal.num",{"$f":"+INT(AZ75)","v":104},null,null,null,null,null,"194",194]
["Total Tax on Gross Income",null,{"$f":"C62","v":6914154},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"only Tens","Decimal",{"$f":"+AZ77/10","v":10.4},null,null,null,null,null,"194A","94A"]
["Less:",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Remainder",{"$f":"+MOD(AZ77,10)","v":4},{"$f":"+VLOOKUP(+AZ79,numdata,2)","v":"Four"},null,null,{"$f":"+IF(+AZ79>0,BA79,\"\")","v":"Four"},"Tens","194B","94B"]
["Abvance Tax Paid",null,{"$f":"C64","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Decimal",{"$f":"+AZ74/100","v":10.4},null,null,null,null,null,"194C","94C"]
["Tax Deducted at Source (TDS)",null,{"$f":"C65","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"combined Units&Tens","Remainder",{"$f":"+MOD(+AZ74,100)","v":40},{"$f":"+VLOOKUP(+AZ81,numdata,2)","v":"Forty"},{"$f":"IF(AZ81>19,+MOD(AZ81,10),0)","v":0},{"$f":"IF(BB81>0,VLOOKUP(+BB81,numdata,2),\"\")","v":""},{"$f":"+IF(+AZ81>0,BA81 & \" \"&BC81,\"\")","v":"Forty "},"Units&Tens","194D","94D"]
["Relief U/s 90, 90A, 91",null,{"$f":"C66","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Bal.num",{"$f":"+INT(AZ80)","v":10},null,null,null,null,null,"194E","94E"]
["MVAT Credit U/s 115JAA",null,{"$f":"C67","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Decimal",{"$f":"+AZ82/10","v":1},null,null,null,null,null,"194EE","4EE"]
["Amount on which Interest is Payable (Rounded up to nearest 100 as per Sec 387)",null,{"$f":"IF((C78-C81)>10000,(MAX((ROUND((IF(((C78-SUM(C81:C83))*90%)>C80,C78,0))-SUM(C80:C83),-2)),0)),0)","v":6914200},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Hundreds","Remainder",{"$f":"+MOD(+AZ82,10)","v":0},{"$f":"+VLOOKUP(+AZ84,numdata,2)","v":"Zero"},{"$f":"IF(AZ84>19,+MOD(AZ84,10),0)","v":0},{"$f":"IF(BB84>0,VLOOKUP(+BB84,numdata,2),\"\")","v":""},{"$f":"+IF(+AZ84>0,BA84 &\" Hundred\",\"\")","v":""},"Hundreds","194F","94F"]
["Interest",null,{"$f":"ROUND((C84*0.01*C75),0)","v":{"$error":"#REF!"}},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Bal.num",{"$f":"+INT(AZ83)","v":1},null,null,null,null,null,"194G","94G"]
["Calculation of Interest Under Section 234C",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Decimal",{"$f":"+AZ85/100","v":0.01},null,null,null,null,null,"194H","94H"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Thousands","Remainder",{"$f":"+MOD(+AZ85,100)","v":1},{"$f":"+VLOOKUP(+AZ87,numdata,2)","v":"One"},{"$f":"IF(AZ87>19,+MOD(AZ87,10),0)","v":0},{"$f":"IF(BB87>0,VLOOKUP(+BB87,numdata,2),\"\")","v":""},{"$f":"+IF(+AZ87>0,BA87 & \" \"&BC87&\" Thousand\",\"\")","v":"One  Thousand"},"Thousands","194I","94I"]
["Paricular",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Bal.num",{"$f":"+INT(AZ86)","v":0},null,null,null,null,null,"194J","94J"]
["Total Tax on Gross Income",null,{"$f":"C78","v":6914154},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Decimal",{"$f":"+AZ88/100","v":0},null,null,null,null,null,"194K","94K"]
["Less:",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Lacs","Remainder",{"$f":"+MOD(AZ88,100)","v":0},{"$f":"+VLOOKUP(+AZ90,numdata,2)","v":"Zero"},{"$f":"IF(AZ90>19,+MOD(AZ90,10),0)","v":0},{"$f":"IF(BB90>0,VLOOKUP(+BB90,numdata,2),\"\")","v":""},{"$f":"+IF(+AZ90>0,BA90 & \" \"&BC90&\" Lacs\",\"\")","v":""},"Lacs","195",195]
["Tax Deducted at Source (TDS)",null,{"$f":"C81","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Crores","Bal.num",{"$f":"+INT(AZ89)","v":0},{"$f":"+VLOOKUP(+AZ91,numdata,2)","v":"Zero"},{"$f":"IF(AZ91>19,+MOD(AZ91,10),0)","v":0},{"$f":"IF(BB91>0,VLOOKUP(+BB91,numdata,2),\"\")","v":""},{"$f":"+IF(+AZ91>0,BA91 &\" \"&BC91&\" Crores\",\"\")","v":""},"Crores","196A","96A"]
["Relief U/s 90, 90A, 91",null,{"$f":"C82","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BD91&\" \"&BD90&\" \"&BD87&\" \"&BD84&\" \"&BD81&\" \"","v":"  One  Thousand  Forty  "},null,null,null,null,"196B","96B"]
["Net Tax After TDS and Relief",null,{"$f":"C89-SUM(C91:C92)","v":6914154},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Deductee code",null,"Section Code",null,null,null,null,"196C","96C"]
["Advance Tax Deposite Details",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Challan Data'!D37","v":"OTHERS"},"Ö",{"$f":"'Challan Data'!D38","v":"SELF ASSESSMENT TAX (300) "},"Ö",null,null,null,"196D","96D"]
["On or Before 15 June",null,{"$f":"'Intrest 234'!D11","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"206C","6CA"]
["On or Before 15 September",null,{"$f":"'Intrest 234'!D12","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BE96","v":1000},{"$f":"13-LEN(AY96)","v":9},{"$f":"REPT(\" \",AZ96)","v":"         "},{"$f":"CONCATENATE(BA96,AY96)","v":"         1000"},"Income Tax ",null,{"$f":"'Challan Data'!D42","v":1000},"206C","6CB"]
["On or Before 15 December",null,{"$f":"'Intrest 234'!D13","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"206C","6CC"]
["On or Before 15 March",null,{"$f":"'Intrest 234'!D14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BE98","v":0},{"$f":"13-LEN(AY98)","v":12},{"$f":"REPT(\" \",AZ98)","v":"            "},{"$f":"CONCATENATE(BA98,AY98)","v":"            0"},"Surcharge",null,{"$f":"'Challan Data'!E42","v":0},"206C","6CD"]
["Total Advance Tax upto 15 March",null,{"$f":"SUM(E94:E100)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"206C","6CE"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BE100","v":40},{"$f":"13-LEN(AY100)","v":11},{"$f":"REPT(\" \",AZ100)","v":"           "},{"$f":"CONCATENATE(BA100,AY100)","v":"           40"},"Education Cess",null,{"$f":"'Challan Data'!F42","v":40},"206C","6CF"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SELECTED CODE",{"$f":"'Challan Data'!I48","v":0}]
["PAN",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BE102","v":0},{"$f":"13-LEN(AY102)","v":12},{"$f":"REPT(\" \",AZ102)","v":"            "},{"$f":"CONCATENATE(BA102,AY102)","v":"            0"},"Interest",null,{"$f":"'Challan Data'!G42","v":0},"Ist digit",{"$f":"RIGHT($BG$63,1)","v":"A"}]
["AEPPS4816R",{"$f":"AND(NOT(SUM(--ISNUMBER(VALUE(MID(#REF!,ROW(INDIRECT(\"1:5\")),1))))),SUM(--ISNUMBER(INT(MID(A103,ROW(INDIRECT(\"6:9\")),1))))=4,NOT(--ISNUMBER(RIGHT(A103,1))),LEN(A103)=10)","v":false},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Iind digit",{"$f":"MID(BG101,2,1)","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BE104","v":0},{"$f":"13-LEN(AY104)","v":12},{"$f":"REPT(\" \",AZ104)","v":"            "},{"$f":"CONCATENATE(BA104,AY104)","v":"            0"},"Penalty",null,{"$f":"'Challan Data'!H42","v":0},"IIIrd digit",{"$f":"MID(BG101,1,1)","v":"0"}]
["CHECKING OF PAN NO",null,null,"Extract of Name",null,"FIRST NAME",null,"MIDDLE",null,"SURNAME"]
["NAME",{"$f":"'Useful Calculation'!$C$38","v":"pravesh kumar"},null,null,null,{"$f":"LEFT(B106,FIND(\" \",B106)-1)","v":"pravesh"},null,{"$f":"IF(ISERR(MID(B106,FIND(\" \",B106)+1,IF(ISERR(FIND(\" \",B106,FIND(\" \",B106)+1)),FIND(\" \",B106),FIND(\" \",B106,FIND(\" \",B106)+1))-FIND(\" \",B106)-1)),\"\",MID(B106,FIND(\" \",B106)+1,IF(ISERR(FIND(\" \",B106,FIND(\" \",B106)+1)),FIND(\" \",B106),FIND(\" \",B106,FIND(\" \",B106)+1))-FIND(\" \",B106)-1))","v":""},null,{"$f":"RIGHT(B106,LEN(B106)-FIND(\"*\",SUBSTITUTE(B106,\" \",\"*\",LEN(B106)-\nLEN(SUBSTITUTE(B106,\" \",\"\")))))","v":"kumar"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BE106","v":0},{"$f":"13-LEN(AY106)","v":12},{"$f":"REPT(\" \",AZ106)","v":"            "},{"$f":"CONCATENATE(BA106,AY106)","v":"            0"},"Others",null,{"$f":"'Challan Data'!I42","v":0}]
["PAN NO",1,2,3,4,5,6,7,8,9,10]
[{"$f":"'Useful Calculation'!$A$38","v":"AEPPS4816R"},{"$f":"MID(A108,1,1)","v":"A"},{"$f":"MID(A108,2,1)","v":"E"},{"$f":"MID(A108,3,1)","v":"P"},{"$f":"MID(A108,4,1)","v":"P"},{"$f":"MID(A108,5,1)","v":"S"},{"$f":"MID(A108,6,1)","v":"4"},{"$f":"MID(A108,7,1)","v":"8"},{"$f":"MID(A108,8,1)","v":"1"},{"$f":"MID(A108,9,1)","v":"6"},{"$f":"MID(A108,10,1)","v":"R"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BE108","v":1040},{"$f":"13-LEN(AY108)","v":9},{"$f":"REPT(\" \",AZ108)","v":"         "},{"$f":"CONCATENATE(BA108,AY108)","v":"         1040"},"Total",null,{"$f":"'Challan Data'!J42","v":1040}]
[null,{"$f":"VLOOKUP(B108,$B$113:$B$138,1)","v":"A"},{"$f":"VLOOKUP(C108,$B$113:$B$138,1)","v":"E"},{"$f":"VLOOKUP(D108,$B$113:$B$138,1)","v":"P"},"P",{"$f":"LEFT(J106,1)","v":"k"},{"$f":"MOD(G108,10)","v":4},{"$f":"MOD(H108,10)","v":8},{"$f":"MOD(I108,10)","v":1},{"$f":"MOD(J108,10)","v":6},{"$f":"VLOOKUP(K108,$B$113:$B$138,1)","v":"R"}]
[null,{"$f":"IF(B109=B108,\"O.K.\",\"ERROR\")","v":"O.K."},"O.K.","O.K.","O.K.","ERROR","ERROR","ERROR","ERROR","ERROR","O.K."]
[null,{"$f":"IF(ISERROR(B110),\"ERROR\",\"O.K.\")","v":"O.K."},{"$f":"IF(ISERROR(C110),\"ERROR\",\"O.K.\")","v":"O.K."},{"$f":"IF(ISERROR(D110),\"ERROR\",\"O.K.\")","v":"O.K."},{"$f":"E110","v":"O.K."},{"$f":"F110","v":"ERROR"},{"$f":"IF(ISERROR(G110),\"ERROR\",\"O.K.\")","v":"O.K."},{"$f":"IF(ISERROR(H110),\"ERROR\",\"O.K.\")","v":"O.K."},{"$f":"IF(ISERROR(I110),\"ERROR\",\"O.K.\")","v":"O.K."},{"$f":"IF(ISERROR(J110),\"ERROR\",\"O.K.\")","v":"O.K."},{"$f":"IF(ISERROR(K110),\"ERROR\",\"O.K.\")","v":"O.K."},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ADDRESS",{"$f":"'Challan Data'!D31","v":"TREASURY OFFICE"},null,null,null,null,null,{"$f":"CONCATENATE(AZ111,\",\",AZ112,\",\",AZ113)","v":"TREASURY OFFICE,BIKANER,RAJASTHAN"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"CITY",{"$f":"'Challan Data'!D32","v":"BIKANER"}]
[null,"A",0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"STATE",{"$f":"'Challan Data'!D33","v":"RAJASTHAN"}]
[null,"B",1,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Type of Payment",null,{"$f":"BA94","v":"SELF ASSESSMENT TAX (300) "},null,null,null,"Ö"]
[null,"C",2,2,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ADVANCE TAX (100) ",null,null,null,null,null,{"$f":"IF($BA$114=AY115,$BE$114,\"\")","v":""}]
[null,"D",3,3,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SELF ASSESSMENT TAX (300) ",null,null,null,null,null,"Ö"]
[null,"E",4,4,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TAX ON REGULAR ASSESSMENT (400) ",null,null,null,null,null,""]
[null,"F",5,5,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SURTAX (102)",null,null,null,null,null,""]
[null,"G",6,6,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TAX ON DISTRIBUTED PROFITS OF DOMESTIC COMPANIES (106)",null,null,null,null,null,""]
[null,"H",7,7,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TAX ON DISTRIBUTED INCOME TO UNIT HOLDERS (107)",null,null,null,null,null,""]
[null,"I",8,8]
[null,"J",9,9]
[null,"K","Digit and Number Code list for PAN checking"]
[null,"L"]
[null,"M"]
[null,"N"]
[null,"O"]
[null,"P"]
[null,"Q"]
[null,"R"]
[null,"S"]
[null,"T"]
[null,"U"]
[null,"V"]
[null,"W"]
[null,"X"]
[null,"Y"]
[null,"Z"]

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["COMPUTATION OF  INCOME TAX FOR PREVIOUS YEARS \n(SALARY WITH ARREAR)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"16.18.1.22.5.19.8√97263.0458756048"]
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["F.Year","Income From Salary ","Add-: Arrear Salary","Gross Total Income","Deduction Chapter VIA","Taxable Income","Income Tax on Taxable Income","Rebate u/s 87A","Surcharge","E. Cess","Total Tax Due  ","Income From Salary ","Deduction Chapter VIA","Taxable Income","Income Tax on Taxable Income","Rebate u/s 87A","Surcharge","E. Cess","Total Tax Due  ",null,"TAX CALCULALTION","Rebate u/s 87A","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due",null,"TAX CALCULALTION","Rebate u/s 87A","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"Start year",{"$f":"'Section 89(1)'!B67","v":"1985  -  1986"},null,null,"Date of prepare",{"$f":"'Section 89(1)'!F9","v":"2021-05-19"},"Days",{"$f":"DAY(AP3)","v":19},{"$f":"LEFT(AR3,1)","v":"1"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"End year",{"$f":"'Section 89(1)'!#REF!","v":{"$error":"#REF!"}},null,null,null,null,"Months",{"$f":"MONTH(AP3)","v":5},{"$f":"RIGHT(AR3,1)","v":"9"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Start Year","End Year",null,null,null,"Year",{"$f":"YEAR(AP3)","v":2021},{"$f":"CONCATENATE(AR3,AP6)","v":"19th"}]
[{"$f":"'Section 89(1)'!A22","v":"1985-86"},{"$f":"'Section 89(1)'!B22","v":0},{"$f":"'Section 89(1)'!C22","v":0},{"$f":"B6+C6","v":0},{"$f":"'Section 89(1)'!D22","v":0},{"$f":"ROUND((D6-E6),-1)","v":0},{"$f":"pravesh!D4","v":0},"N.A.",{"$f":"pravesh!E4","v":0},{"$f":"pravesh!F4","v":0},{"$f":"pravesh!J4","v":0},{"$f":"'Section 89(1)'!E22","v":0},{"$f":"'Section 89(1)'!F22","v":0},{"$f":"ROUND((L6-M6),-1)","v":0},{"$f":"pravesh!K4","v":0},"N.A.",{"$f":"pravesh!L4","v":0},{"$f":"pravesh!M4","v":0},{"$f":"pravesh!N4","v":0},null,{"$f":"'With Arr CFY'!P13","v":840250},"N.A.",{"$f":"'With Arr CFY'!P14","v":42013},{"$f":"'With Arr CFY'!P15","v":0},{"$f":"'With Arr CFY'!P16","v":882263},{"$f":"'With Arr CFY'!P17","v":"Not defined"},{"$f":"'With Arr CFY'!P18","v":0},{"$f":"'With Arr CFY'!P19","v":882263},null,{"$f":"'Without Arr CFY'!P13","v":840250},"N.A.",{"$f":"'Without Arr CFY'!P14","v":42013},{"$f":"'Without Arr CFY'!P15","v":0},{"$f":"'Without Arr CFY'!P16","v":882263},null,null,"1985  -  1986",{"$f":"IF(AK6=$AL$3,AK6,IF(AK6=$AL$4,AK6,\"--\"))","v":"1985  -  1986"},{"$f":"IF(AL6>0,AL6,\"--\")","v":"1985  -  1986"},null,null,{"$f":"VLOOKUP(AP7,AP8:AQ45,2)","v":"th"}]
[{"$f":"'Section 89(1)'!A23","v":"1986-87"},{"$f":"'Section 89(1)'!B23","v":0},{"$f":"'Section 89(1)'!C23","v":0},0,{"$f":"'Section 89(1)'!D23","v":0},0,{"$f":"pravesh!D5","v":0},"N.A.",{"$f":"pravesh!E5","v":0},{"$f":"pravesh!F5","v":0},{"$f":"pravesh!J5","v":0},{"$f":"'Section 89(1)'!E23","v":0},{"$f":"'Section 89(1)'!F23","v":0},0,{"$f":"pravesh!K5","v":0},"N.A.",{"$f":"pravesh!L5","v":0},{"$f":"pravesh!M5","v":0},{"$f":"pravesh!N5","v":0},null,{"$f":"'With Arr CFY'!P42","v":840250},"N.A.",{"$f":"'With Arr CFY'!P43","v":42013},{"$f":"'With Arr CFY'!P44","v":0},{"$f":"'With Arr CFY'!P45","v":882263},{"$f":"'With Arr CFY'!P46","v":"Not defined"},{"$f":"'With Arr CFY'!P47","v":0},{"$f":"'With Arr CFY'!P48","v":882263},null,{"$f":"'Without Arr CFY'!P42","v":840250},"N.A.",{"$f":"'Without Arr CFY'!P43","v":42013},{"$f":"'Without Arr CFY'!P44","v":0},{"$f":"'Without Arr CFY'!P45","v":882263},null,null,"1986  -  1987",{"$error":"#REF!"},{"$f":"IF(AK7>$AL$4,\"NO\",IF(AK7>=$AL$3,\"YES\",IF(AK7=AL7,\"YES\",\"NO\")))","v":{"$error":"#REF!"}},null,null,{"$f":"AR3*1","v":19}]
[{"$f":"'Section 89(1)'!A24","v":"1987-88"},{"$f":"'Section 89(1)'!B24","v":0},{"$f":"'Section 89(1)'!C24","v":0},0,{"$f":"'Section 89(1)'!D24","v":0},0,{"$f":"pravesh!D6","v":0},"N.A.",{"$f":"pravesh!E6","v":0},{"$f":"pravesh!F6","v":0},{"$f":"pravesh!J6","v":0},{"$f":"'Section 89(1)'!E24","v":0},{"$f":"'Section 89(1)'!F24","v":0},0,{"$f":"pravesh!K6","v":0},"N.A.",{"$f":"pravesh!L6","v":0},{"$f":"pravesh!M6","v":0},{"$f":"pravesh!N6","v":0},null,{"$f":"'With Arr CFY'!P71","v":840250},"N.A.",{"$f":"'With Arr CFY'!P72","v":42013},{"$f":"'With Arr CFY'!P73","v":0},{"$f":"'With Arr CFY'!P74","v":882263},{"$f":"'With Arr CFY'!P75","v":"Not defined"},{"$f":"'With Arr CFY'!P76","v":0},{"$f":"'With Arr CFY'!P77","v":882263},null,{"$f":"'Without Arr CFY'!P71","v":840250},"N.A.",{"$f":"'Without Arr CFY'!P72","v":42013},{"$f":"'Without Arr CFY'!P73","v":0},{"$f":"'Without Arr CFY'!P74","v":882263},null,null,"1987  -  1988",{"$error":"#REF!"},{"$error":"#REF!"},null,null,0,"th"]
[{"$f":"'Section 89(1)'!A25","v":"1988-89"},{"$f":"'Section 89(1)'!B25","v":0},{"$f":"'Section 89(1)'!C25","v":0},0,{"$f":"'Section 89(1)'!D25","v":0},0,{"$f":"pravesh!D7","v":0},"N.A.",{"$f":"pravesh!E7","v":0},{"$f":"pravesh!F7","v":0},{"$f":"pravesh!J7","v":0},{"$f":"'Section 89(1)'!E25","v":0},{"$f":"'Section 89(1)'!F25","v":0},0,{"$f":"pravesh!K7","v":0},"N.A.",{"$f":"pravesh!L7","v":0},{"$f":"pravesh!M7","v":0},{"$f":"pravesh!N7","v":0},null,{"$f":"'With Arr CFY'!P100","v":840250},"N.A.",{"$f":"'With Arr CFY'!P101","v":42013},{"$f":"'With Arr CFY'!P102","v":0},{"$f":"'With Arr CFY'!P103","v":882263},{"$f":"'With Arr CFY'!P104","v":"Not defined"},{"$f":"'With Arr CFY'!P105","v":0},{"$f":"'With Arr CFY'!P106","v":882263},null,{"$f":"'Without Arr CFY'!P100","v":840250},"N.A.",{"$f":"'Without Arr CFY'!P101","v":42013},{"$f":"'Without Arr CFY'!P102","v":0},{"$f":"'Without Arr CFY'!P103","v":882263},null,null,"1988  -  1989",{"$error":"#REF!"},{"$error":"#REF!"},null,null,1,"st"]
[{"$f":"'Section 89(1)'!A26","v":"1989-90"},{"$f":"'Section 89(1)'!B26","v":0},{"$f":"'Section 89(1)'!C26","v":0},0,{"$f":"'Section 89(1)'!D26","v":0},0,{"$f":"pravesh!D8","v":0},"N.A.",{"$f":"pravesh!E8","v":0},{"$f":"pravesh!F8","v":0},{"$f":"pravesh!J8","v":0},{"$f":"'Section 89(1)'!E26","v":0},{"$f":"'Section 89(1)'!F26","v":0},0,{"$f":"pravesh!K8","v":0},"N.A.",{"$f":"pravesh!L8","v":0},{"$f":"pravesh!M8","v":0},{"$f":"pravesh!N8","v":0},null,{"$f":"'With Arr CFY'!P129","v":839900},"N.A.",{"$f":"'With Arr CFY'!P130","v":67192},{"$f":"'With Arr CFY'!P131","v":0},{"$f":"'With Arr CFY'!P132","v":907092},{"$f":"'With Arr CFY'!P133","v":"Not defined"},{"$f":"'With Arr CFY'!P134","v":0},{"$f":"'With Arr CFY'!P135","v":907092},null,{"$f":"'Without Arr CFY'!P129","v":839900},"N.A.",{"$f":"'Without Arr CFY'!P130","v":67192},{"$f":"'Without Arr CFY'!P131","v":0},{"$f":"'Without Arr CFY'!P132","v":907092},null,null,"1989  -  1990",{"$error":"#REF!"},{"$error":"#REF!"},null,null,2,"nd"]
[{"$f":"'Section 89(1)'!A27","v":"1990-91"},{"$f":"'Section 89(1)'!B27","v":0},{"$f":"'Section 89(1)'!C27","v":0},0,{"$f":"'Section 89(1)'!D27","v":0},0,{"$f":"pravesh!D9","v":0},"N.A.",{"$f":"pravesh!E9","v":0},{"$f":"pravesh!F9","v":0},{"$f":"pravesh!J9","v":0},{"$f":"'Section 89(1)'!E27","v":0},{"$f":"'Section 89(1)'!F27","v":0},0,{"$f":"pravesh!K9","v":0},"N.A.",{"$f":"pravesh!L9","v":0},{"$f":"pravesh!M9","v":0},{"$f":"pravesh!N9","v":0},null,{"$f":"'With Arr CFY'!P158","v":838600},"N.A.",{"$f":"'With Arr CFY'!P159","v":100632},{"$f":"'With Arr CFY'!P160","v":0},{"$f":"'With Arr CFY'!P161","v":939232},{"$f":"'With Arr CFY'!P162","v":"Not defined"},{"$f":"'With Arr CFY'!P163","v":0},{"$f":"'With Arr CFY'!P164","v":939232},null,{"$f":"'Without Arr CFY'!P158","v":838600},"N.A.",{"$f":"'Without Arr CFY'!P159","v":100632},{"$f":"'Without Arr CFY'!P160","v":0},{"$f":"'Without Arr CFY'!P161","v":939232},null,null,"1990  -  1991",{"$error":"#REF!"},{"$error":"#REF!"},null,null,3,"rd"]
[{"$f":"'Section 89(1)'!A28","v":"1991-92"},{"$f":"'Section 89(1)'!B28","v":0},{"$f":"'Section 89(1)'!C28","v":0},0,{"$f":"'Section 89(1)'!D28","v":0},0,{"$f":"pravesh!D10","v":0},"N.A.",{"$f":"pravesh!E10","v":0},{"$f":"pravesh!F10","v":0},{"$f":"pravesh!J10","v":0},{"$f":"'Section 89(1)'!E28","v":0},{"$f":"'Section 89(1)'!F28","v":0},0,{"$f":"pravesh!K10","v":0},"N.A.",{"$f":"pravesh!L10","v":0},{"$f":"pravesh!M10","v":0},{"$f":"pravesh!N10","v":0},null,{"$f":"'With Arr CFY'!P187","v":838600},"N.A.",{"$f":"'With Arr CFY'!P188","v":100632},{"$f":"'With Arr CFY'!P189","v":0},{"$f":"'With Arr CFY'!P190","v":939232},{"$f":"'With Arr CFY'!P191","v":"Not defined"},{"$f":"'With Arr CFY'!P192","v":0},{"$f":"'With Arr CFY'!P193","v":939232},null,{"$f":"'Without Arr CFY'!P187","v":838600},"N.A.",{"$f":"'Without Arr CFY'!P188","v":100632},{"$f":"'Without Arr CFY'!P189","v":0},{"$f":"'Without Arr CFY'!P190","v":939232},null,null,"1991  -  1992",{"$error":"#REF!"},{"$error":"#REF!"},null,null,4,"th"]
[{"$f":"'Section 89(1)'!A29","v":"1992-93"},{"$f":"'Section 89(1)'!B29","v":0},{"$f":"'Section 89(1)'!C29","v":0},0,{"$f":"'Section 89(1)'!D29","v":0},0,{"$f":"pravesh!D11","v":0},"N.A.",{"$f":"pravesh!E11","v":0},{"$f":"pravesh!F11","v":0},{"$f":"pravesh!J11","v":0},{"$f":"'Section 89(1)'!E29","v":0},{"$f":"'Section 89(1)'!F29","v":0},0,{"$f":"pravesh!K11","v":0},"N.A.",{"$f":"pravesh!L11","v":0},{"$f":"pravesh!M11","v":0},{"$f":"pravesh!N11","v":0},null,{"$f":"'With Arr CFY'!P216","v":668200},"N.A.",{"$f":"'With Arr CFY'!P217","v":80184},{"$f":"'With Arr CFY'!P218","v":0},{"$f":"'With Arr CFY'!P219","v":748384},{"$f":"'With Arr CFY'!P220","v":"Not defined"},{"$f":"'With Arr CFY'!P221","v":0},{"$f":"'With Arr CFY'!P222","v":748384},null,{"$f":"'Without Arr CFY'!P216","v":668200},"N.A.",{"$f":"'Without Arr CFY'!P217","v":80184},{"$f":"'Without Arr CFY'!P218","v":0},{"$f":"'Without Arr CFY'!P219","v":748384},null,null,"1992  -  1993",{"$error":"#REF!"},{"$error":"#REF!"},null,null,5,"th"]
[{"$f":"'Section 89(1)'!A30","v":"1993-94"},{"$f":"'Section 89(1)'!B30","v":0},{"$f":"'Section 89(1)'!C30","v":0},0,{"$f":"'Section 89(1)'!D30","v":0},0,{"$f":"pravesh!D12","v":0},"N.A.",{"$f":"pravesh!E12","v":0},{"$f":"pravesh!F12","v":0},{"$f":"pravesh!J12","v":0},{"$f":"'Section 89(1)'!E30","v":0},{"$f":"'Section 89(1)'!F30","v":0},0,{"$f":"pravesh!K12","v":0},"N.A.",{"$f":"pravesh!L12","v":0},{"$f":"pravesh!M12","v":0},{"$f":"pravesh!N12","v":0},null,{"$f":"'With Arr CFY'!P245","v":667800},"N.A.",{"$f":"'With Arr CFY'!P246","v":80136},{"$f":"'With Arr CFY'!P247","v":0},{"$f":"'With Arr CFY'!P248","v":747936},{"$f":"'With Arr CFY'!P249","v":"Not defined"},{"$f":"'With Arr CFY'!P250","v":0},{"$f":"'With Arr CFY'!P251","v":747936},null,{"$f":"'Without Arr CFY'!P245","v":667800},"N.A.",{"$f":"'Without Arr CFY'!P246","v":80136},{"$f":"'Without Arr CFY'!P247","v":0},{"$f":"'Without Arr CFY'!P248","v":747936},null,null,"1993  -  1994",{"$error":"#REF!"},{"$error":"#REF!"},null,null,6,"th"]
[{"$f":"'Section 89(1)'!A31","v":"1994-95"},{"$f":"'Section 89(1)'!B31","v":0},{"$f":"'Section 89(1)'!C31","v":0},0,{"$f":"'Section 89(1)'!D31","v":0},0,{"$f":"pravesh!D13","v":0},"N.A.",{"$f":"pravesh!E13","v":0},{"$f":"pravesh!F13","v":0},{"$f":"pravesh!J13","v":0},{"$f":"'Section 89(1)'!E31","v":0},{"$f":"'Section 89(1)'!F31","v":0},0,{"$f":"pravesh!K13","v":0},"N.A.",{"$f":"pravesh!L13","v":0},{"$f":"pravesh!M13","v":0},{"$f":"pravesh!N13","v":0},null,{"$f":"'With Arr CFY'!P274","v":663800},"N.A.",{"$f":"'With Arr CFY'!P275","v":0},{"$f":"'With Arr CFY'!P276","v":0},{"$f":"'With Arr CFY'!P277","v":663800},{"$f":"'With Arr CFY'!P278","v":"Not defined"},{"$f":"'With Arr CFY'!P279","v":0},{"$f":"'With Arr CFY'!P280","v":663800},null,{"$f":"'Without Arr CFY'!P274","v":663800},"N.A.",{"$f":"'Without Arr CFY'!P275","v":0},{"$f":"'Without Arr CFY'!P276","v":0},{"$f":"'Without Arr CFY'!P277","v":663800},null,null,"1994  -  1995",{"$error":"#REF!"},{"$error":"#REF!"},null,null,7,"th"]
[{"$f":"'Section 89(1)'!A32","v":"1995-96"},{"$f":"'Section 89(1)'!B32","v":0},{"$f":"'Section 89(1)'!C32","v":0},0,{"$f":"'Section 89(1)'!D32","v":0},0,{"$f":"pravesh!D14","v":0},"N.A.",{"$f":"pravesh!E14","v":0},{"$f":"pravesh!F14","v":0},{"$f":"pravesh!J14","v":0},{"$f":"'Section 89(1)'!E32","v":0},{"$f":"'Section 89(1)'!F32","v":0},0,{"$f":"pravesh!K14","v":0},"N.A.",{"$f":"pravesh!L14","v":0},{"$f":"pravesh!M14","v":0},{"$f":"pravesh!N14","v":0},null,{"$f":"'With Arr CFY'!P303","v":662800},"N.A.",{"$f":"'With Arr CFY'!P304","v":0},{"$f":"'With Arr CFY'!P305","v":0},{"$f":"'With Arr CFY'!P306","v":662800},{"$f":"'With Arr CFY'!P307","v":"Not defined"},{"$f":"'With Arr CFY'!P308","v":0},{"$f":"'With Arr CFY'!P309","v":662800},null,{"$f":"'Without Arr CFY'!P303","v":662800},"N.A.",{"$f":"'Without Arr CFY'!P304","v":0},{"$f":"'Without Arr CFY'!P305","v":0},{"$f":"'Without Arr CFY'!P306","v":662800},null,null,"1995  -  1996",{"$error":"#REF!"},{"$error":"#REF!"},null,null,8,"th"]
[{"$f":"'Section 89(1)'!A33","v":"1996-97"},{"$f":"'Section 89(1)'!B33","v":0},{"$f":"'Section 89(1)'!C33","v":0},0,{"$f":"'Section 89(1)'!D33","v":0},0,{"$f":"pravesh!D15","v":0},"N.A.",{"$f":"pravesh!E15","v":0},{"$f":"pravesh!F15","v":0},{"$f":"pravesh!J15","v":0},{"$f":"'Section 89(1)'!E33","v":0},{"$f":"'Section 89(1)'!F33","v":0},0,{"$f":"pravesh!K15","v":0},"N.A.",{"$f":"pravesh!L15","v":0},{"$f":"pravesh!M15","v":0},{"$f":"pravesh!N15","v":0},null,{"$f":"'With Arr CFY'!P332","v":661800},"N.A.",{"$f":"'With Arr CFY'!P333","v":0},{"$f":"'With Arr CFY'!P334","v":0},{"$f":"'With Arr CFY'!P335","v":661800},{"$f":"'With Arr CFY'!P336","v":"Not defined"},{"$f":"'With Arr CFY'!P337","v":0},{"$f":"'With Arr CFY'!P338","v":661800},null,{"$f":"'Without Arr CFY'!P332","v":661800},"N.A.",{"$f":"'Without Arr CFY'!P333","v":0},{"$f":"'Without Arr CFY'!P334","v":0},{"$f":"'Without Arr CFY'!P335","v":661800},null,null,"1996  -  1997",{"$error":"#REF!"},{"$error":"#REF!"},null,null,9,"th"]
[{"$f":"'Section 89(1)'!A34","v":"1997-98"},{"$f":"'Section 89(1)'!B34","v":0},{"$f":"'Section 89(1)'!C34","v":0},0,{"$f":"'Section 89(1)'!D34","v":0},0,{"$f":"pravesh!D16","v":0},"N.A.",{"$f":"pravesh!E16","v":0},{"$f":"pravesh!F16","v":0},{"$f":"pravesh!J16","v":0},{"$f":"'Section 89(1)'!E34","v":0},{"$f":"'Section 89(1)'!F34","v":0},0,{"$f":"pravesh!K16","v":0},"N.A.",{"$f":"pravesh!L16","v":0},{"$f":"pravesh!M16","v":0},{"$f":"pravesh!N16","v":0},null,{"$f":"'With Arr CFY'!P361","v":491600},"N.A.",{"$f":"'With Arr CFY'!P362","v":0},{"$f":"'With Arr CFY'!P363","v":0},{"$f":"'With Arr CFY'!P364","v":491600},{"$f":"'With Arr CFY'!P365","v":"Not defined"},{"$f":"'With Arr CFY'!P366","v":0},{"$f":"'With Arr CFY'!P367","v":491600},null,{"$f":"'Without Arr CFY'!P361","v":491600},"N.A.",{"$f":"'Without Arr CFY'!P362","v":0},{"$f":"'Without Arr CFY'!P363","v":0},{"$f":"'Without Arr CFY'!P364","v":491600},null,null,"1997  -  1998",{"$error":"#REF!"},{"$error":"#REF!"},null,null,10,"th"]
[{"$f":"'Section 89(1)'!A35","v":"1998-99"},{"$f":"'Section 89(1)'!B35","v":0},{"$f":"'Section 89(1)'!C35","v":0},0,{"$f":"'Section 89(1)'!D35","v":0},0,{"$f":"pravesh!D17","v":0},"N.A.",{"$f":"pravesh!E17","v":0},{"$f":"pravesh!F17","v":0},{"$f":"pravesh!J17","v":0},{"$f":"'Section 89(1)'!E35","v":0},{"$f":"'Section 89(1)'!F35","v":0},0,{"$f":"pravesh!K17","v":0},"N.A.",{"$f":"pravesh!L17","v":0},{"$f":"pravesh!M17","v":0},{"$f":"pravesh!N17","v":0},null,{"$f":"'With Arr CFY'!P390","v":490600},"N.A.",{"$f":"'With Arr CFY'!P391","v":0},{"$f":"'With Arr CFY'!P392","v":0},{"$f":"'With Arr CFY'!P393","v":490600},{"$f":"'With Arr CFY'!P394","v":"Not defined"},{"$f":"'With Arr CFY'!P395","v":0},{"$f":"'With Arr CFY'!P396","v":490600},null,{"$f":"'Without Arr CFY'!P390","v":490600},"N.A.",{"$f":"'Without Arr CFY'!P391","v":0},{"$f":"'Without Arr CFY'!P392","v":0},{"$f":"'Without Arr CFY'!P393","v":490600},null,null,"1998  -  1999",{"$error":"#REF!"},{"$error":"#REF!"},null,null,11,"th"]
[{"$f":"'Section 89(1)'!A36","v":"1999-00"},{"$f":"'Section 89(1)'!B36","v":0},{"$f":"'Section 89(1)'!C36","v":0},0,{"$f":"'Section 89(1)'!D36","v":0},0,{"$f":"pravesh!D18","v":0},"N.A.",{"$f":"pravesh!E18","v":0},{"$f":"pravesh!F18","v":0},{"$f":"pravesh!J18","v":0},{"$f":"'Section 89(1)'!E36","v":0},{"$f":"'Section 89(1)'!F36","v":0},0,{"$f":"pravesh!K18","v":0},"N.A.",{"$f":"pravesh!L18","v":0},{"$f":"pravesh!M18","v":0},{"$f":"pravesh!N18","v":0},null,{"$f":"'With Arr CFY'!P419","v":490600},"N.A.",{"$f":"'With Arr CFY'!P420","v":49060},{"$f":"'With Arr CFY'!P421","v":0},{"$f":"'With Arr CFY'!P422","v":539660},{"$f":"'With Arr CFY'!P423","v":"Not defined"},{"$f":"'With Arr CFY'!P424","v":0},{"$f":"'With Arr CFY'!P425","v":539660},null,{"$f":"'Without Arr CFY'!P419","v":490600},"N.A.",{"$f":"'Without Arr CFY'!P420","v":49060},{"$f":"'Without Arr CFY'!P421","v":0},{"$f":"'Without Arr CFY'!P422","v":539660},null,null,"1999  -  2000",{"$error":"#REF!"},{"$error":"#REF!"},null,null,12,"th"]
[{"$f":"'Section 89(1)'!A37","v":"2000-01"},{"$f":"'Section 89(1)'!B37","v":0},{"$f":"'Section 89(1)'!C37","v":0},0,{"$f":"'Section 89(1)'!D37","v":0},0,{"$f":"pravesh!D19","v":0},"N.A.",{"$f":"pravesh!E19","v":0},{"$f":"pravesh!F19","v":0},{"$f":"pravesh!J19","v":0},{"$f":"'Section 89(1)'!E37","v":0},{"$f":"'Section 89(1)'!F37","v":0},0,{"$f":"pravesh!K19","v":0},"N.A.",{"$f":"pravesh!L19","v":0},{"$f":"pravesh!M19","v":0},{"$f":"pravesh!N19","v":0},null,{"$f":"'With Arr CFY'!P448","v":490600},"N.A.",{"$f":"'With Arr CFY'!P449","v":83402},{"$f":"'With Arr CFY'!P450","v":0},{"$f":"'With Arr CFY'!P451","v":574002},{"$f":"'With Arr CFY'!P452","v":"(below 65 years)"},{"$f":"'With Arr CFY'!P453","v":0},{"$f":"'With Arr CFY'!P454","v":574002},null,{"$f":"'Without Arr CFY'!P448","v":490600},"N.A.",{"$f":"'Without Arr CFY'!P449","v":83402},{"$f":"'Without Arr CFY'!P450","v":0},{"$f":"'Without Arr CFY'!P451","v":574002},null,null,"2000  -  2001",{"$error":"#REF!"},{"$error":"#REF!"},null,null,13,"th"]
[{"$f":"'Section 89(1)'!A38","v":"2001-02"},{"$f":"'Section 89(1)'!B38","v":0},{"$f":"'Section 89(1)'!C38","v":0},0,{"$f":"'Section 89(1)'!D38","v":0},0,{"$f":"pravesh!D20","v":0},"N.A.",{"$f":"pravesh!E20","v":0},{"$f":"pravesh!F20","v":0},{"$f":"pravesh!J20","v":0},{"$f":"'Section 89(1)'!E38","v":0},{"$f":"'Section 89(1)'!F38","v":0},0,{"$f":"pravesh!K20","v":0},"N.A.",{"$f":"pravesh!L20","v":0},{"$f":"pravesh!M20","v":0},{"$f":"pravesh!N20","v":0},null,{"$f":"'With Arr CFY'!P477","v":490600},"N.A.",{"$f":"'With Arr CFY'!P478","v":9812},{"$f":"'With Arr CFY'!P479","v":0},{"$f":"'With Arr CFY'!P480","v":500412},{"$f":"'With Arr CFY'!P481","v":"(below 65 years)"},{"$f":"'With Arr CFY'!P482","v":0},{"$f":"'With Arr CFY'!P483","v":500412},null,{"$f":"'Without Arr CFY'!P477","v":490600},"N.A.",{"$f":"'Without Arr CFY'!P478","v":9812},{"$f":"'Without Arr CFY'!P479","v":0},{"$f":"'Without Arr CFY'!P480","v":500412},null,null,"2001  -  2002",{"$error":"#REF!"},{"$error":"#REF!"},null,null,14,"th"]
[{"$f":"'Section 89(1)'!A39","v":"2002-03"},{"$f":"'Section 89(1)'!B39","v":0},{"$f":"'Section 89(1)'!C39","v":0},0,{"$f":"'Section 89(1)'!D39","v":0},0,{"$f":"pravesh!D21","v":0},"N.A.",{"$f":"pravesh!E21","v":0},{"$f":"pravesh!F21","v":0},{"$f":"pravesh!J21","v":0},{"$f":"'Section 89(1)'!E39","v":0},{"$f":"'Section 89(1)'!F39","v":0},0,{"$f":"pravesh!K21","v":0},"N.A.",{"$f":"pravesh!L21","v":0},{"$f":"pravesh!M21","v":0},{"$f":"pravesh!N21","v":0},null,{"$f":"'With Arr CFY'!P506","v":490600},"N.A.",{"$f":"'With Arr CFY'!P507","v":24530},{"$f":"'With Arr CFY'!P508","v":0},{"$f":"'With Arr CFY'!P509","v":515130},{"$f":"'With Arr CFY'!P510","v":"(below 65 years)"},{"$f":"'With Arr CFY'!P511","v":0},{"$f":"'With Arr CFY'!P512","v":515130},null,{"$f":"'Without Arr CFY'!P506","v":490600},"N.A.",{"$f":"'Without Arr CFY'!P507","v":24530},{"$f":"'Without Arr CFY'!P508","v":0},{"$f":"'Without Arr CFY'!P509","v":515130},null,null,"2002  -  2003",{"$error":"#REF!"},{"$error":"#REF!"},null,null,15,"th"]
[{"$f":"'Section 89(1)'!A40","v":"2003-04"},{"$f":"'Section 89(1)'!B40","v":0},{"$f":"'Section 89(1)'!C40","v":0},0,{"$f":"'Section 89(1)'!D40","v":0},0,{"$f":"pravesh!D22","v":0},"N.A.",{"$f":"pravesh!E22","v":0},{"$f":"pravesh!F22","v":0},{"$f":"pravesh!J22","v":0},{"$f":"'Section 89(1)'!E40","v":0},{"$f":"'Section 89(1)'!F40","v":0},0,{"$f":"pravesh!K22","v":0},"N.A.",{"$f":"pravesh!L22","v":0},{"$f":"pravesh!M22","v":0},{"$f":"pravesh!N22","v":0},null,{"$f":"'With Arr CFY'!P535","v":490600},"N.A.",{"$f":"'With Arr CFY'!P536","v":49060},{"$f":"'With Arr CFY'!P537","v":0},{"$f":"'With Arr CFY'!P538","v":539660},{"$f":"'With Arr CFY'!P539","v":"(below 65 years)"},{"$f":"'With Arr CFY'!P540","v":0},{"$f":"'With Arr CFY'!P541","v":539660},null,{"$f":"'Without Arr CFY'!P535","v":490600},"N.A.",{"$f":"'Without Arr CFY'!P536","v":49060},{"$f":"'Without Arr CFY'!P537","v":0},{"$f":"'Without Arr CFY'!P538","v":539660},null,null,"2003  -  2004",{"$error":"#REF!"},{"$error":"#REF!"},null,null,16,"th"]
[{"$f":"'Section 89(1)'!A41","v":"2004-05"},{"$f":"'Section 89(1)'!B41","v":0},{"$f":"'Section 89(1)'!C41","v":0},0,{"$f":"'Section 89(1)'!D41","v":0},0,{"$f":"pravesh!D23","v":0},"N.A.",{"$f":"pravesh!E23","v":0},{"$f":"pravesh!F23","v":0},{"$f":"pravesh!J23","v":0},{"$f":"'Section 89(1)'!E41","v":0},{"$f":"'Section 89(1)'!F41","v":0},0,{"$f":"pravesh!K23","v":0},"N.A.",{"$f":"pravesh!L23","v":0},{"$f":"pravesh!M23","v":0},{"$f":"pravesh!N23","v":0},null,{"$f":"'With Arr CFY'!P564","v":490600},"N.A.",{"$f":"'With Arr CFY'!P565","v":49060},{"$f":"'With Arr CFY'!P566","v":10793},{"$f":"'With Arr CFY'!P567","v":550453},{"$f":"'With Arr CFY'!P568","v":"(below 65 years)"},{"$f":"'With Arr CFY'!P569","v":0},{"$f":"'With Arr CFY'!P570","v":550453},null,{"$f":"'Without Arr CFY'!P564","v":490600},"N.A.",{"$f":"'Without Arr CFY'!P565","v":49060},{"$f":"'Without Arr CFY'!P566","v":10793},{"$f":"'Without Arr CFY'!P567","v":550453},null,null,"2004  -  2005",{"$error":"#REF!"},{"$error":"#REF!"},null,null,17,"th"]
[{"$f":"'Section 89(1)'!A42","v":"2005-06"},{"$f":"'Section 89(1)'!B42","v":0},{"$f":"'Section 89(1)'!C42","v":0},0,{"$f":"'Section 89(1)'!D42","v":0},0,{"$f":"pravesh!D24","v":0},"N.A.",{"$f":"pravesh!E24","v":0},{"$f":"pravesh!F24","v":0},{"$f":"pravesh!J24","v":0},{"$f":"'Section 89(1)'!E42","v":0},{"$f":"'Section 89(1)'!F42","v":0},0,{"$f":"pravesh!K24","v":0},"N.A.",{"$f":"pravesh!L24","v":0},{"$f":"pravesh!M24","v":0},{"$f":"pravesh!N24","v":0},null,{"$f":"'With Arr CFY'!P593","v":466600},"N.A.",{"$f":"'With Arr CFY'!P594","v":46660},{"$f":"'With Arr CFY'!P595","v":10265},{"$f":"'With Arr CFY'!P596","v":523525},{"$f":"'With Arr CFY'!P597","v":"(below 65 years)"},{"$f":"'With Arr CFY'!P598","v":0},{"$f":"'With Arr CFY'!P599","v":523525},null,{"$f":"'Without Arr CFY'!P593","v":466600},"N.A.",{"$f":"'Without Arr CFY'!P594","v":46660},{"$f":"'Without Arr CFY'!P595","v":10265},{"$f":"'Without Arr CFY'!P596","v":523525},null,null,"2005  -  2006",{"$error":"#REF!"},{"$error":"#REF!"},null,null,18,"th"]
[{"$f":"'Section 89(1)'!A43","v":"2006-07"},{"$f":"'Section 89(1)'!B43","v":0},{"$f":"'Section 89(1)'!C43","v":0},0,{"$f":"'Section 89(1)'!D43","v":0},0,{"$f":"pravesh!D25","v":0},"N.A.",{"$f":"pravesh!E25","v":0},{"$f":"pravesh!F25","v":0},{"$f":"pravesh!J25","v":0},{"$f":"'Section 89(1)'!E43","v":0},{"$f":"'Section 89(1)'!F43","v":0},0,{"$f":"pravesh!K25","v":0},"N.A.",{"$f":"pravesh!L25","v":0},{"$f":"pravesh!M25","v":0},{"$f":"pravesh!N25","v":0},null,{"$f":"'With Arr CFY'!P622","v":466600},"N.A.",{"$f":"'With Arr CFY'!P623","v":46660},{"$f":"'With Arr CFY'!P624","v":10265},{"$f":"'With Arr CFY'!P625","v":523525},{"$f":"'With Arr CFY'!P626","v":"(below 65 years)"},{"$f":"'With Arr CFY'!P627","v":0},{"$f":"'With Arr CFY'!P628","v":523525},null,{"$f":"'Without Arr CFY'!P622","v":466600},"N.A.",{"$f":"'Without Arr CFY'!P623","v":46660},{"$f":"'Without Arr CFY'!P624","v":10265},{"$f":"'Without Arr CFY'!P625","v":523525},null,null,"2006  -  2007",{"$error":"#REF!"},{"$error":"#REF!"},null,null,19,"th"]
[{"$f":"'Section 89(1)'!A44","v":"2007-08"},{"$f":"'Section 89(1)'!B44","v":0},{"$f":"'Section 89(1)'!C44","v":0},0,{"$f":"'Section 89(1)'!D44","v":0},0,{"$f":"pravesh!D26","v":0},"N.A.",{"$f":"pravesh!E26","v":0},{"$f":"pravesh!F26","v":0},{"$f":"pravesh!J26","v":0},{"$f":"'Section 89(1)'!E44","v":0},{"$f":"'Section 89(1)'!F44","v":0},0,{"$f":"pravesh!K26","v":0},"N.A.",{"$f":"pravesh!L26","v":0},{"$f":"pravesh!M26","v":0},{"$f":"pravesh!N26","v":0},null,{"$f":"'With Arr CFY'!P651","v":465600},"N.A.",{"$f":"'With Arr CFY'!P652","v":46560},{"$f":"'With Arr CFY'!P653","v":15365},{"$f":"'With Arr CFY'!P654","v":527525},{"$f":"'With Arr CFY'!P655","v":"(below 65 years)"},{"$f":"'With Arr CFY'!P656","v":0},{"$f":"'With Arr CFY'!P657","v":527525},null,{"$f":"'Without Arr CFY'!P651","v":465600},"N.A.",{"$f":"'Without Arr CFY'!P652","v":46560},{"$f":"'Without Arr CFY'!P653","v":15365},{"$f":"'Without Arr CFY'!P654","v":527525},null,null,"2007  -  2008",{"$error":"#REF!"},{"$error":"#REF!"},null,null,20,"th"]
[{"$f":"'Section 89(1)'!A45","v":"2008-09"},{"$f":"'Section 89(1)'!B45","v":0},{"$f":"'Section 89(1)'!C45","v":0},0,{"$f":"'Section 89(1)'!D45","v":0},0,{"$f":"pravesh!D27","v":0},"N.A.",{"$f":"pravesh!E27","v":0},{"$f":"pravesh!F27","v":0},{"$f":"pravesh!J27","v":0},{"$f":"'Section 89(1)'!E45","v":0},{"$f":"'Section 89(1)'!F45","v":0},0,{"$f":"pravesh!K27","v":0},"N.A.",{"$f":"pravesh!L27","v":0},{"$f":"pravesh!M27","v":0},{"$f":"pravesh!N27","v":0},null,{"$f":"'With Arr CFY'!P680","v":421600},"N.A.",{"$f":"'With Arr CFY'!P681","v":42160},{"$f":"'With Arr CFY'!P682","v":13913},{"$f":"'With Arr CFY'!P683","v":477673},{"$f":"'With Arr CFY'!P684","v":"(below 65 years)"},{"$f":"'With Arr CFY'!P685","v":0},{"$f":"'With Arr CFY'!P686","v":477673},null,{"$f":"'Without Arr CFY'!P680","v":421600},"N.A.",{"$f":"'Without Arr CFY'!P681","v":42160},{"$f":"'Without Arr CFY'!P682","v":13913},{"$f":"'Without Arr CFY'!P683","v":477673},null,null,"2008  -  2009",{"$error":"#REF!"},{"$error":"#REF!"},null,null,21,"st"]
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[]
["Cal Year","Basic exemption"]
[]
[{"$f":"A34","v":"2013-14"},{"$f":"'Tax Table (With Arr)'!O820","v":200000}]
["2014-15",{"$f":"'Tax Table (With Arr)'!O849","v":250000}]
["2015-16",{"$f":"'Tax Table (With Arr)'!O878","v":250000}]
["2016-17",{"$f":"'Tax Table (With Arr)'!O907","v":250000}]
["2017-18",{"$f":"'Tax Table (With Arr)'!O936","v":250000}]
["2018-19",{"$f":"'Tax Table (With Arr)'!O965","v":250000}]
["2019-20",{"$f":"'Tax Table (With Arr)'!O994","v":250000},null,null,null,null,null,null,null,null,87418]
[null,null,null,null,null,null,null,null,null,null,94789]
[null,null,null,null,null,null,null,null,null,null,96831]
[null,null,null,null,null,null,null,null,null,null,107997]
[null,null,null,null,null,null,null,null,null,null,53968]
[null,null,null,null,null,null,null,null,null,null,79692]
["Prepaired by \"\"pravesh kumar sharma-9460100093\"\"",null,null,null,null,null,null,null,null,null,101179]
[null,null,null,null,null,null,null,null,null,null,121992]
[null,null,null,null,null,null,null,null,null,null,46430]
[null,null,null,null,null,null,null,null,null,null,290204]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
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[]
[]
[]
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,[440,5,441,5],[440,6,441,6],[432,9,433,9],[432,10,433,10],[432,11,433,11],[432,12,433,12],[435,10,435,12],[436,10,436,12],[432,0,432,2],[432,3,433,3],[432,4,433,4],[432,5,433,5],[432,6,433,6],[432,8,433,8],[425,9,426,9],[425,10,426,10],[425,11,426,11],[425,12,426,12],[428,10,428,12],[429,10,429,12],[422,10,422,12],[422,13,422,14],[423,13,423,14],[424,13,424,14]],"merged_total":2316,"flags":["merged_cut"]}
[]
[null,"Financial Year",null,null,{"$f":"'Section 89(1)'!F8","v":"2021-22"}]
[null,"Tax Category",null,null,{"$f":"'Section 89(1)'!E6","v":"Male"}]
[null,"Taxable Income",null,null,{"$f":"IF(ROUND(SUM('Section 89(1)'!C8+'Section 89(1)'!C9+'Section 89(1)'!C10-'Section 89(1)'!C11-'Section 89(1)'!C12),-1)>0,ROUND(SUM('Section 89(1)'!C8+'Section 89(1)'!C9+'Section 89(1)'!C10-'Section 89(1)'!C11-'Section 89(1)'!C12),-1),0)","v":1722000}]
["Fin. Year",null,1985,{"$f":"C5+1","v":1986},null,"1985-86",null,null,null,null,null,null,null,"Fin. Year",null,1985,{"$f":"P5+1","v":1986}]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C5","v":1985},{"$f":"D5","v":1986}]
[0,18000,0,0,0,0,0,{"$f":"$E$4","v":1722000},{"$f":"VLOOKUP(H8,A8:C12,3)","v":0.5},{"$f":"INDEX(D8:D12,MATCH(I8,C8:C12,0))","v":100000},{"$f":"INDEX(E8:E12,MATCH(I8,C8:C12,0))","v":29250},{"$f":"IF(H8>H12,VLOOKUP(H8,A8:F12,6),0)","v":0.05},{"$f":"VLOOKUP(H8,A8:G12,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B8,IF($E$3=\"Female\",B15,IF($E$3=\"Senior Citizen\",B22,B29)))","v":18000},0]
[{"$f":"B8+1","v":18001},25000,0.25,{"$f":"B8","v":18000},{"$f":"(B9-B8)*C9","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O8+1","v":18001},25000,0.25]
[{"$f":"B9+1","v":25001},50000,0.3,{"$f":"B9","v":25000},{"$f":"E9+(B10-B9)*C10","v":9250},0,0,{"$f":"IF(I8=C12,E11+ROUND((H8-J8),0)*I8,IF(I8=C11,E10+ROUND((H8-J8)*I8,0),IF(I8=C10,E9+ROUND((H8-J8)*I8,0),IF(I8=C9,E8+ROUND((H8-J8)*I8,0),E7+ROUND((H8-J8)*I8,0)))))","v":840250},{"$f":"MIN(K12:L12)","v":42013},{"$f":"ROUND(SUM(H10+I10)*M8,0)","v":0},{"$f":"SUM(H10:J10)","v":882263},null,null,{"$f":"O9+1","v":25001},50000,0.3]
[{"$f":"B10+1","v":50001},100000,0.4,{"$f":"B10","v":50000},{"$f":"E10+(B11-B10)*C11","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O10+1","v":50001},100000,0.4]
[{"$f":"B11+1","v":100001},null,0.5,100000,{"$f":"IF(J9=0,0,E11)","v":29250},0.05,0,50000,{"$f":"IF(H8>H12,H8-H12,0)","v":1672000},{"$f":"IF(I12>0,ROUND(I12*I8,0),0)","v":836000},{"$f":"I12-J12","v":836000},{"$f":"IF(H10>0,ROUND(H10*L8,0),0)","v":42013},{"$f":"IF(K12>L12,0,L12-K12)","v":0},{"$f":"O11+1","v":100001},0,0.5]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H10,IF($E$3=\"Female\",H17,IF($E$3=\"Senior Citizen\",H24,H31)))","v":840250}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I10,IF($E$3=\"Female\",I17,IF($E$3=\"Senior Citizen\",I24,I31)))","v":42013}]
[0,18000,0,0,0,0,0,{"$f":"H8","v":1722000},{"$f":"VLOOKUP(H15,A15:C19,3)","v":0.5},{"$f":"INDEX(D15:D19,MATCH(I15,C15:C19,0))","v":100000},{"$f":"INDEX(E15:E19,MATCH(I15,C15:C19,0))","v":29250},{"$f":"IF(H15>H19,VLOOKUP(H15,A15:F19,6),0)","v":0.05},{"$f":"VLOOKUP(H15,A15:G19,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J10,IF($E$3=\"Female\",J17,IF($E$3=\"Senior Citizen\",J24,J31)))","v":0}]
[{"$f":"B15+1","v":18001},25000,0.25,{"$f":"B15","v":18000},{"$f":"(B16-B15)*C16","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K10,IF($E$3=\"Female\",K17,IF($E$3=\"Senior Citizen\",K24,K31)))","v":882263}]
[{"$f":"B16+1","v":25001},50000,0.3,{"$f":"B16","v":25000},{"$f":"E16+(B17-B16)*C17","v":9250},0,0,{"$f":"IF(I15=C19,E18+ROUND((H15-J15),0)*I15,IF(I15=C18,E17+ROUND((H15-J15)*I15,0),IF(I15=C17,E16+ROUND((H15-J15)*I15,0),IF(I15=C16,E15+ROUND((H15-J15)*I15,0),E14+ROUND((H15-J15)*I15,0)))))","v":840250},{"$f":"MIN(K19:L19)","v":42013},{"$f":"ROUND(SUM(H17+I17)*M15,0)","v":0},{"$f":"SUM(H17:J17)","v":882263},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A7,IF($E$3=\"Female\",A14,IF($E$3=\"Senior Citizen\",A21,A28)))","v":"Not defined"}]
[{"$f":"B17+1","v":50001},100000,0.4,{"$f":"B17","v":50000},{"$f":"E17+(B18-B17)*C18","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M12,IF($E$3=\"Female\",M19,IF($E$3=\"Senior Citizen\",M26,M33)))","v":0}]
[{"$f":"B18+1","v":100001},null,0.5,100000,{"$f":"IF(J16=0,0,E18)","v":29250},0.05,0,{"$f":"H12","v":50000},{"$f":"IF(H15>H19,H15-H19,0)","v":1672000},{"$f":"IF(I19>0,ROUND(I19*I15,0),0)","v":836000},{"$f":"I19-J19","v":836000},{"$f":"IF(H17>0,ROUND(H17*L15,0),0)","v":42013},{"$f":"IF(K19>L19,0,L19-K19)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K10,IF($E$3=\"Female\",K17,IF($E$3=\"Senior Citizen\",K24,K31)))","v":882263}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H8","v":1722000},{"$f":"VLOOKUP(H22,A22:C26,3)","v":0.5},{"$f":"INDEX(D22:D26,MATCH(I22,C22:C26,0))","v":100000},{"$f":"INDEX(E22:E26,MATCH(I22,C22:C26,0))","v":29250},{"$f":"IF(H22>H26,VLOOKUP(H22,A22:F26,6),0)","v":0.05},{"$f":"VLOOKUP(H22,A22:G26,7)","v":0}]
[{"$f":"B22+1","v":18001},25000,0.25,{"$f":"B22","v":18000},{"$f":"(B23-B22)*C23","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B23+1","v":25001},50000,0.3,{"$f":"B23","v":25000},{"$f":"E23+(B24-B23)*C24","v":9250},0,0,{"$f":"IF(I22=C26,E25+ROUND((H22-J22),0)*I22,IF(I22=C25,E24+ROUND((H22-J22)*I22,0),IF(I22=C24,E23+ROUND((H22-J22)*I22,0),IF(I22=C23,E22+ROUND((H22-J22)*I22,0),E21+ROUND((H22-J22)*I22,0)))))","v":840250},{"$f":"MIN(K26:L26)","v":42013},{"$f":"ROUND(SUM(H24+I24)*M22,0)","v":0},{"$f":"SUM(H24:J24)","v":882263}]
[{"$f":"B24+1","v":50001},100000,0.4,{"$f":"B24","v":50000},{"$f":"E24+(B25-B24)*C25","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B25+1","v":100001},null,0.5,100000,{"$f":"IF(J23=0,0,E25)","v":29250},0.05,0,{"$f":"H19","v":50000},{"$f":"IF(H22>H26,H22-H26,0)","v":1672000},{"$f":"IF(I26>0,ROUND(I26*I22,0),0)","v":836000},{"$f":"I26-J26","v":836000},{"$f":"IF(H24>0,ROUND(H24*L22,0),0)","v":42013},{"$f":"IF(K26>L26,0,L26-K26)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H8","v":1722000},{"$f":"VLOOKUP(H29,A29:C33,3)","v":0.5},{"$f":"INDEX(D29:D33,MATCH(I29,C29:C33,0))","v":100000},{"$f":"INDEX(E29:E33,MATCH(I29,C29:C33,0))","v":29250},{"$f":"IF(H29>H33,VLOOKUP(H29,A29:F33,6),0)","v":0.05},{"$f":"VLOOKUP(H29,A29:G33,7)","v":0}]
[{"$f":"B29+1","v":18001},25000,0.25,{"$f":"B29","v":18000},{"$f":"(B30-B29)*C30","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B30+1","v":25001},50000,0.3,{"$f":"B30","v":25000},{"$f":"E30+(B31-B30)*C31","v":9250},0,0,{"$f":"IF(I29=C33,E32+ROUND((H29-J29),0)*I29,IF(I29=C32,E31+ROUND((H29-J29)*I29,0),IF(I29=C31,E30+ROUND((H29-J29)*I29,0),IF(I29=C30,E29+ROUND((H29-J29)*I29,0),E28+ROUND((H29-J29)*I29,0)))))","v":840250},{"$f":"MIN(K33:L33)","v":42013},{"$f":"ROUND(SUM(H31+I31)*M29,0)","v":0},{"$f":"SUM(H31:J31)","v":882263}]
[{"$f":"B31+1","v":50001},100000,0.4,{"$f":"B31","v":50000},{"$f":"E31+(B32-B31)*C32","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B32+1","v":100001},null,0.5,100000,{"$f":"IF(J30=0,0,E32)","v":29250},0.05,0,{"$f":"H26","v":50000},{"$f":"IF(H29>H33,H29-H33,0)","v":1672000},{"$f":"IF(I33>0,ROUND(I33*I29,0),0)","v":836000},{"$f":"I33-J33","v":836000},{"$f":"IF(H31>0,ROUND(H31*L29,0),0)","v":42013},{"$f":"IF(K33>L33,0,L33-K33)","v":0}]
[null,null,{"$f":"D5","v":1986},{"$f":"C34+1","v":1987},null,"1986-87"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C34","v":1986},{"$f":"D34","v":1987}]
[0,18000,0,0,0,0,0,{"$f":"$E$4","v":1722000},{"$f":"VLOOKUP(H37,A37:C41,3)","v":0.5},{"$f":"INDEX(D37:D41,MATCH(I37,C37:C41,0))","v":100000},{"$f":"INDEX(E37:E41,MATCH(I37,C37:C41,0))","v":29250},{"$f":"IF(H37>H41,VLOOKUP(H37,A37:F41,6),0)","v":0.05},{"$f":"VLOOKUP(H37,A37:G41,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B37,IF($E$3=\"Female\",B44,IF($E$3=\"Senior Citizen\",B51,B58)))","v":18000},0]
[{"$f":"B37+1","v":18001},25000,0.25,{"$f":"B37","v":18000},{"$f":"(B38-B37)*C38","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O37+1","v":18001},25000,0.25]
[{"$f":"B38+1","v":25001},50000,0.3,{"$f":"B38","v":25000},{"$f":"E38+(B39-B38)*C39","v":9250},0,0,{"$f":"IF(I37=C41,E40+ROUND((H37-J37),0)*I37,IF(I37=C40,E39+ROUND((H37-J37)*I37,0),IF(I37=C39,E38+ROUND((H37-J37)*I37,0),IF(I37=C38,E37+ROUND((H37-J37)*I37,0),E36+ROUND((H37-J37)*I37,0)))))","v":840250},{"$f":"MIN(K41:L41)","v":42013},{"$f":"ROUND(SUM(H39+I39)*M37,0)","v":0},{"$f":"SUM(H39:J39)","v":882263},null,null,{"$f":"O38+1","v":25001},50000,0.3]
[{"$f":"B39+1","v":50001},100000,0.4,{"$f":"B39","v":50000},{"$f":"E39+(B40-B39)*C40","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O39+1","v":50001},100000,0.4]
[{"$f":"B40+1","v":100001},null,0.5,100000,{"$f":"IF(J38=0,0,E40)","v":29250},0.05,0,50000,{"$f":"IF(H37>H41,H37-H41,0)","v":1672000},{"$f":"IF(I41>0,ROUND(I41*I37,0),0)","v":836000},{"$f":"I41-J41","v":836000},{"$f":"IF(H39>0,ROUND(H39*L37,0),0)","v":42013},{"$f":"IF(K41>L41,0,L41-K41)","v":0},{"$f":"O40+1","v":100001},0,0.5]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H39,IF($E$3=\"Female\",H46,IF($E$3=\"Senior Citizen\",H53,H60)))","v":840250}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I39,IF($E$3=\"Female\",I46,IF($E$3=\"Senior Citizen\",I53,I60)))","v":42013}]
[0,18000,0,0,0,0,0,{"$f":"H37","v":1722000},{"$f":"VLOOKUP(H44,A44:C48,3)","v":0.5},{"$f":"INDEX(D44:D48,MATCH(I44,C44:C48,0))","v":100000},{"$f":"INDEX(E44:E48,MATCH(I44,C44:C48,0))","v":29250},{"$f":"IF(H44>H48,VLOOKUP(H44,A44:F48,6),0)","v":0.05},{"$f":"VLOOKUP(H44,A44:G48,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J39,IF($E$3=\"Female\",J46,IF($E$3=\"Senior Citizen\",J53,J60)))","v":0}]
[{"$f":"B44+1","v":18001},25000,0.25,{"$f":"B44","v":18000},{"$f":"(B45-B44)*C45","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K39,IF($E$3=\"Female\",K46,IF($E$3=\"Senior Citizen\",K53,K60)))","v":882263}]
[{"$f":"B45+1","v":25001},50000,0.3,{"$f":"B45","v":25000},{"$f":"E45+(B46-B45)*C46","v":9250},0,0,{"$f":"IF(I44=C48,E47+ROUND((H44-J44),0)*I44,IF(I44=C47,E46+ROUND((H44-J44)*I44,0),IF(I44=C46,E45+ROUND((H44-J44)*I44,0),IF(I44=C45,E44+ROUND((H44-J44)*I44,0),E43+ROUND((H44-J44)*I44,0)))))","v":840250},{"$f":"MIN(K48:L48)","v":42013},{"$f":"ROUND(SUM(H46+I46)*M44,0)","v":0},{"$f":"SUM(H46:J46)","v":882263},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A36,IF($E$3=\"Female\",A43,IF($E$3=\"Senior Citizen\",A50,A57)))","v":"Not defined"}]
[{"$f":"B46+1","v":50001},100000,0.4,{"$f":"B46","v":50000},{"$f":"E46+(B47-B46)*C47","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M41,IF($E$3=\"Female\",M48,IF($E$3=\"Senior Citizen\",M55,M62)))","v":0}]
[{"$f":"B47+1","v":100001},null,0.5,100000,{"$f":"IF(J45=0,0,E47)","v":29250},0.05,0,{"$f":"H41","v":50000},{"$f":"IF(H44>H48,H44-H48,0)","v":1672000},{"$f":"IF(I48>0,ROUND(I48*I44,0),0)","v":836000},{"$f":"I48-J48","v":836000},{"$f":"IF(H46>0,ROUND(H46*L44,0),0)","v":42013},{"$f":"IF(K48>L48,0,L48-K48)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K39,IF($E$3=\"Female\",K46,IF($E$3=\"Senior Citizen\",K53,K60)))","v":882263}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H37","v":1722000},{"$f":"VLOOKUP(H51,A51:C55,3)","v":0.5},{"$f":"INDEX(D51:D55,MATCH(I51,C51:C55,0))","v":100000},{"$f":"INDEX(E51:E55,MATCH(I51,C51:C55,0))","v":29250},{"$f":"IF(H51>H55,VLOOKUP(H51,A51:F55,6),0)","v":0.05},{"$f":"VLOOKUP(H51,A51:G55,7)","v":0}]
[{"$f":"B51+1","v":18001},25000,0.25,{"$f":"B51","v":18000},{"$f":"(B52-B51)*C52","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B52+1","v":25001},50000,0.3,{"$f":"B52","v":25000},{"$f":"E52+(B53-B52)*C53","v":9250},0,0,{"$f":"IF(I51=C55,E54+ROUND((H51-J51),0)*I51,IF(I51=C54,E53+ROUND((H51-J51)*I51,0),IF(I51=C53,E52+ROUND((H51-J51)*I51,0),IF(I51=C52,E51+ROUND((H51-J51)*I51,0),E50+ROUND((H51-J51)*I51,0)))))","v":840250},{"$f":"MIN(K55:L55)","v":42013},{"$f":"ROUND(SUM(H53+I53)*M51,0)","v":0},{"$f":"SUM(H53:J53)","v":882263}]
[{"$f":"B53+1","v":50001},100000,0.4,{"$f":"B53","v":50000},{"$f":"E53+(B54-B53)*C54","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B54+1","v":100001},null,0.5,100000,{"$f":"IF(J52=0,0,E54)","v":29250},0.05,0,{"$f":"H48","v":50000},{"$f":"IF(H51>H55,H51-H55,0)","v":1672000},{"$f":"IF(I55>0,ROUND(I55*I51,0),0)","v":836000},{"$f":"I55-J55","v":836000},{"$f":"IF(H53>0,ROUND(H53*L51,0),0)","v":42013},{"$f":"IF(K55>L55,0,L55-K55)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H37","v":1722000},{"$f":"VLOOKUP(H58,A58:C62,3)","v":0.5},{"$f":"INDEX(D58:D62,MATCH(I58,C58:C62,0))","v":100000},{"$f":"INDEX(E58:E62,MATCH(I58,C58:C62,0))","v":29250},{"$f":"IF(H58>H62,VLOOKUP(H58,A58:F62,6),0)","v":0.05},{"$f":"VLOOKUP(H58,A58:G62,7)","v":0}]
[{"$f":"B58+1","v":18001},25000,0.25,{"$f":"B58","v":18000},{"$f":"(B59-B58)*C59","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B59+1","v":25001},50000,0.3,{"$f":"B59","v":25000},{"$f":"E59+(B60-B59)*C60","v":9250},0,0,{"$f":"IF(I58=C62,E61+ROUND((H58-J58),0)*I58,IF(I58=C61,E60+ROUND((H58-J58)*I58,0),IF(I58=C60,E59+ROUND((H58-J58)*I58,0),IF(I58=C59,E58+ROUND((H58-J58)*I58,0),E57+ROUND((H58-J58)*I58,0)))))","v":840250},{"$f":"MIN(K62:L62)","v":42013},{"$f":"ROUND(SUM(H60+I60)*M58,0)","v":0},{"$f":"SUM(H60:J60)","v":882263}]
[{"$f":"B60+1","v":50001},100000,0.4,{"$f":"B60","v":50000},{"$f":"E60+(B61-B60)*C61","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B61+1","v":100001},null,0.5,100000,{"$f":"IF(J59=0,0,E61)","v":29250},0.05,0,{"$f":"H55","v":50000},{"$f":"IF(H58>H62,H58-H62,0)","v":1672000},{"$f":"IF(I62>0,ROUND(I62*I58,0),0)","v":836000},{"$f":"I62-J62","v":836000},{"$f":"IF(H60>0,ROUND(H60*L58,0),0)","v":42013},{"$f":"IF(K62>L62,0,L62-K62)","v":0}]
[null,null,1987,{"$f":"C63+1","v":1988},null,"1987-88"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C63","v":1987},{"$f":"D63","v":1988}]
[0,18000,0,0,0,0,0,{"$f":"$E$4","v":1722000},{"$f":"VLOOKUP(H66,A66:C70,3)","v":0.5},{"$f":"INDEX(D66:D70,MATCH(I66,C66:C70,0))","v":100000},{"$f":"INDEX(E66:E70,MATCH(I66,C66:C70,0))","v":29250},{"$f":"IF(H66>H70,VLOOKUP(H66,A66:F70,6),0)","v":0.05},{"$f":"VLOOKUP(H66,A66:G70,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B66,IF($E$3=\"Female\",B73,IF($E$3=\"Senior Citizen\",B80,B87)))","v":18000},0]
[{"$f":"B66+1","v":18001},25000,0.25,{"$f":"B66","v":18000},{"$f":"(B67-B66)*C67","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O66+1","v":18001},25000,0.25]
[{"$f":"B67+1","v":25001},50000,0.3,{"$f":"B67","v":25000},{"$f":"E67+(B68-B67)*C68","v":9250},0,0,{"$f":"IF(I66=C70,E69+ROUND((H66-J66),0)*I66,IF(I66=C69,E68+ROUND((H66-J66)*I66,0),IF(I66=C68,E67+ROUND((H66-J66)*I66,0),IF(I66=C67,E66+ROUND((H66-J66)*I66,0),E65+ROUND((H66-J66)*I66,0)))))","v":840250},{"$f":"MIN(K70:L70)","v":42013},{"$f":"ROUND(SUM(H68+I68)*M66,0)","v":0},{"$f":"SUM(H68:J68)","v":882263},null,null,{"$f":"O67+1","v":25001},50000,0.3]
[{"$f":"B68+1","v":50001},100000,0.4,{"$f":"B68","v":50000},{"$f":"E68+(B69-B68)*C69","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O68+1","v":50001},100000,0.4]
[{"$f":"B69+1","v":100001},null,0.5,100000,{"$f":"IF(J67=0,0,E69)","v":29250},0.05,0,50000,{"$f":"IF(H66>H70,H66-H70,0)","v":1672000},{"$f":"IF(I70>0,ROUND(I70*I66,0),0)","v":836000},{"$f":"I70-J70","v":836000},{"$f":"IF(H68>0,ROUND(H68*L66,0),0)","v":42013},{"$f":"IF(K70>L70,0,L70-K70)","v":0},{"$f":"O69+1","v":100001},0,0.5]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H68,IF($E$3=\"Female\",H75,IF($E$3=\"Senior Citizen\",H82,H89)))","v":840250}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I68,IF($E$3=\"Female\",I75,IF($E$3=\"Senior Citizen\",I82,I89)))","v":42013}]
[0,18000,0,0,0,0,0,{"$f":"H66","v":1722000},{"$f":"VLOOKUP(H73,A73:C77,3)","v":0.5},{"$f":"INDEX(D73:D77,MATCH(I73,C73:C77,0))","v":100000},{"$f":"INDEX(E73:E77,MATCH(I73,C73:C77,0))","v":29250},{"$f":"IF(H73>H77,VLOOKUP(H73,A73:F77,6),0)","v":0.05},{"$f":"VLOOKUP(H73,A73:G77,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J68,IF($E$3=\"Female\",J75,IF($E$3=\"Senior Citizen\",J82,J89)))","v":0}]
[{"$f":"B73+1","v":18001},25000,0.25,{"$f":"B73","v":18000},{"$f":"(B74-B73)*C74","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K68,IF($E$3=\"Female\",K75,IF($E$3=\"Senior Citizen\",K82,K89)))","v":882263}]
[{"$f":"B74+1","v":25001},50000,0.3,{"$f":"B74","v":25000},{"$f":"E74+(B75-B74)*C75","v":9250},0,0,{"$f":"IF(I73=C77,E76+ROUND((H73-J73),0)*I73,IF(I73=C76,E75+ROUND((H73-J73)*I73,0),IF(I73=C75,E74+ROUND((H73-J73)*I73,0),IF(I73=C74,E73+ROUND((H73-J73)*I73,0),E72+ROUND((H73-J73)*I73,0)))))","v":840250},{"$f":"MIN(K77:L77)","v":42013},{"$f":"ROUND(SUM(H75+I75)*M73,0)","v":0},{"$f":"SUM(H75:J75)","v":882263},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A65,IF($E$3=\"Female\",A72,IF($E$3=\"Senior Citizen\",A79,A86)))","v":"Not defined"}]
[{"$f":"B75+1","v":50001},100000,0.4,{"$f":"B75","v":50000},{"$f":"E75+(B76-B75)*C76","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M70,IF($E$3=\"Female\",M77,IF($E$3=\"Senior Citizen\",M84,M91)))","v":0}]
[{"$f":"B76+1","v":100001},null,0.5,100000,{"$f":"IF(J74=0,0,E76)","v":29250},0.05,0,{"$f":"H70","v":50000},{"$f":"IF(H73>H77,H73-H77,0)","v":1672000},{"$f":"IF(I77>0,ROUND(I77*I73,0),0)","v":836000},{"$f":"I77-J77","v":836000},{"$f":"IF(H75>0,ROUND(H75*L73,0),0)","v":42013},{"$f":"IF(K77>L77,0,L77-K77)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K68,IF($E$3=\"Female\",K75,IF($E$3=\"Senior Citizen\",K82,K89)))","v":882263}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H66","v":1722000},{"$f":"VLOOKUP(H80,A80:C84,3)","v":0.5},{"$f":"INDEX(D80:D84,MATCH(I80,C80:C84,0))","v":100000},{"$f":"INDEX(E80:E84,MATCH(I80,C80:C84,0))","v":29250},{"$f":"IF(H80>H84,VLOOKUP(H80,A80:F84,6),0)","v":0.05},{"$f":"VLOOKUP(H80,A80:G84,7)","v":0}]
[{"$f":"B80+1","v":18001},25000,0.25,{"$f":"B80","v":18000},{"$f":"(B81-B80)*C81","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B81+1","v":25001},50000,0.3,{"$f":"B81","v":25000},{"$f":"E81+(B82-B81)*C82","v":9250},0,0,{"$f":"IF(I80=C84,E83+ROUND((H80-J80),0)*I80,IF(I80=C83,E82+ROUND((H80-J80)*I80,0),IF(I80=C82,E81+ROUND((H80-J80)*I80,0),IF(I80=C81,E80+ROUND((H80-J80)*I80,0),E79+ROUND((H80-J80)*I80,0)))))","v":840250},{"$f":"MIN(K84:L84)","v":42013},{"$f":"ROUND(SUM(H82+I82)*M80,0)","v":0},{"$f":"SUM(H82:J82)","v":882263}]
[{"$f":"B82+1","v":50001},100000,0.4,{"$f":"B82","v":50000},{"$f":"E82+(B83-B82)*C83","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B83+1","v":100001},null,0.5,100000,{"$f":"IF(J81=0,0,E83)","v":29250},0.05,0,{"$f":"H77","v":50000},{"$f":"IF(H80>H84,H80-H84,0)","v":1672000},{"$f":"IF(I84>0,ROUND(I84*I80,0),0)","v":836000},{"$f":"I84-J84","v":836000},{"$f":"IF(H82>0,ROUND(H82*L80,0),0)","v":42013},{"$f":"IF(K84>L84,0,L84-K84)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H66","v":1722000},{"$f":"VLOOKUP(H87,A87:C91,3)","v":0.5},{"$f":"INDEX(D87:D91,MATCH(I87,C87:C91,0))","v":100000},{"$f":"INDEX(E87:E91,MATCH(I87,C87:C91,0))","v":29250},{"$f":"IF(H87>H91,VLOOKUP(H87,A87:F91,6),0)","v":0.05},{"$f":"VLOOKUP(H87,A87:G91,7)","v":0}]
[{"$f":"B87+1","v":18001},25000,0.25,{"$f":"B87","v":18000},{"$f":"(B88-B87)*C88","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B88+1","v":25001},50000,0.3,{"$f":"B88","v":25000},{"$f":"E88+(B89-B88)*C89","v":9250},0,0,{"$f":"IF(I87=C91,E90+ROUND((H87-J87),0)*I87,IF(I87=C90,E89+ROUND((H87-J87)*I87,0),IF(I87=C89,E88+ROUND((H87-J87)*I87,0),IF(I87=C88,E87+ROUND((H87-J87)*I87,0),E86+ROUND((H87-J87)*I87,0)))))","v":840250},{"$f":"MIN(K91:L91)","v":42013},{"$f":"ROUND(SUM(H89+I89)*M87,0)","v":0},{"$f":"SUM(H89:J89)","v":882263}]
[{"$f":"B89+1","v":50001},100000,0.4,{"$f":"B89","v":50000},{"$f":"E89+(B90-B89)*C90","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B90+1","v":100001},null,0.5,100000,{"$f":"IF(J88=0,0,E90)","v":29250},0.05,0,{"$f":"H84","v":50000},{"$f":"IF(H87>H91,H87-H91,0)","v":1672000},{"$f":"IF(I91>0,ROUND(I91*I87,0),0)","v":836000},{"$f":"I91-J91","v":836000},{"$f":"IF(H89>0,ROUND(H89*L87,0),0)","v":42013},{"$f":"IF(K91>L91,0,L91-K91)","v":0}]
[null,null,1988,{"$f":"C92+1","v":1989},null,"1988-89"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C92","v":1988},{"$f":"D92","v":1989}]
[0,18000,0,0,0,0,0,{"$f":"$E$4","v":1722000},{"$f":"VLOOKUP(H95,A95:C99,3)","v":0.5},{"$f":"INDEX(D95:D99,MATCH(I95,C95:C99,0))","v":100000},{"$f":"INDEX(E95:E99,MATCH(I95,C95:C99,0))","v":29250},{"$f":"IF(H95>H99,VLOOKUP(H95,A95:F99,6),0)","v":0.05},{"$f":"VLOOKUP(H95,A95:G99,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B95,IF($E$3=\"Female\",B102,IF($E$3=\"Senior Citizen\",B109,B116)))","v":18000},0]
[{"$f":"B95+1","v":18001},25000,0.25,{"$f":"B95","v":18000},{"$f":"(B96-B95)*C96","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O95+1","v":18001},25000,0.25]
[{"$f":"B96+1","v":25001},50000,0.3,{"$f":"B96","v":25000},{"$f":"E96+(B97-B96)*C97","v":9250},0,0,{"$f":"IF(I95=C99,E98+ROUND((H95-J95),0)*I95,IF(I95=C98,E97+ROUND((H95-J95)*I95,0),IF(I95=C97,E96+ROUND((H95-J95)*I95,0),IF(I95=C96,E95+ROUND((H95-J95)*I95,0),E94+ROUND((H95-J95)*I95,0)))))","v":840250},{"$f":"MIN(K99:L99)","v":42013},{"$f":"ROUND(SUM(H97+I97)*M95,0)","v":0},{"$f":"SUM(H97:J97)","v":882263},null,null,{"$f":"O96+1","v":25001},50000,0.3]
[{"$f":"B97+1","v":50001},100000,0.4,{"$f":"B97","v":50000},{"$f":"E97+(B98-B97)*C98","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O97+1","v":50001},100000,0.4]
[{"$f":"B98+1","v":100001},null,0.5,100000,{"$f":"IF(J96=0,0,E98)","v":29250},0.05,0,50000,{"$f":"IF(H95>H99,H95-H99,0)","v":1672000},{"$f":"IF(I99>0,ROUND(I99*I95,0),0)","v":836000},{"$f":"I99-J99","v":836000},{"$f":"IF(H97>0,ROUND(H97*L95,0),0)","v":42013},{"$f":"IF(K99>L99,0,L99-K99)","v":0},{"$f":"O98+1","v":100001},0,0.5]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H97,IF($E$3=\"Female\",H104,IF($E$3=\"Senior Citizen\",H111,H118)))","v":840250}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I97,IF($E$3=\"Female\",I104,IF($E$3=\"Senior Citizen\",I111,I118)))","v":42013}]
[0,18000,0,0,0,0,0,{"$f":"H95","v":1722000},{"$f":"VLOOKUP(H102,A102:C106,3)","v":0.5},{"$f":"INDEX(D102:D106,MATCH(I102,C102:C106,0))","v":100000},{"$f":"INDEX(E102:E106,MATCH(I102,C102:C106,0))","v":29250},{"$f":"IF(H102>H106,VLOOKUP(H102,A102:F106,6),0)","v":0.05},{"$f":"VLOOKUP(H102,A102:G106,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J97,IF($E$3=\"Female\",J104,IF($E$3=\"Senior Citizen\",J111,J118)))","v":0}]
[{"$f":"B102+1","v":18001},25000,0.25,{"$f":"B102","v":18000},{"$f":"(B103-B102)*C103","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K97,IF($E$3=\"Female\",K104,IF($E$3=\"Senior Citizen\",K111,K118)))","v":882263}]
[{"$f":"B103+1","v":25001},50000,0.3,{"$f":"B103","v":25000},{"$f":"E103+(B104-B103)*C104","v":9250},0,0,{"$f":"IF(I102=C106,E105+ROUND((H102-J102),0)*I102,IF(I102=C105,E104+ROUND((H102-J102)*I102,0),IF(I102=C104,E103+ROUND((H102-J102)*I102,0),IF(I102=C103,E102+ROUND((H102-J102)*I102,0),E101+ROUND((H102-J102)*I102,0)))))","v":840250},{"$f":"MIN(K106:L106)","v":42013},{"$f":"ROUND(SUM(H104+I104)*M102,0)","v":0},{"$f":"SUM(H104:J104)","v":882263},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A94,IF($E$3=\"Female\",A101,IF($E$3=\"Senior Citizen\",A108,A115)))","v":"Not defined"}]
[{"$f":"B104+1","v":50001},100000,0.4,{"$f":"B104","v":50000},{"$f":"E104+(B105-B104)*C105","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M99,IF($E$3=\"Female\",M106,IF($E$3=\"Senior Citizen\",M113,M120)))","v":0}]
[{"$f":"B105+1","v":100001},null,0.5,100000,{"$f":"IF(J103=0,0,E105)","v":29250},0.05,0,{"$f":"H99","v":50000},{"$f":"IF(H102>H106,H102-H106,0)","v":1672000},{"$f":"IF(I106>0,ROUND(I106*I102,0),0)","v":836000},{"$f":"I106-J106","v":836000},{"$f":"IF(H104>0,ROUND(H104*L102,0),0)","v":42013},{"$f":"IF(K106>L106,0,L106-K106)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K97,IF($E$3=\"Female\",K104,IF($E$3=\"Senior Citizen\",K111,K118)))","v":882263}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H95","v":1722000},{"$f":"VLOOKUP(H109,A109:C113,3)","v":0.5},{"$f":"INDEX(D109:D113,MATCH(I109,C109:C113,0))","v":100000},{"$f":"INDEX(E109:E113,MATCH(I109,C109:C113,0))","v":29250},{"$f":"IF(H109>H113,VLOOKUP(H109,A109:F113,6),0)","v":0.05},{"$f":"VLOOKUP(H109,A109:G113,7)","v":0}]
[{"$f":"B109+1","v":18001},25000,0.25,{"$f":"B109","v":18000},{"$f":"(B110-B109)*C110","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B110+1","v":25001},50000,0.3,{"$f":"B110","v":25000},{"$f":"E110+(B111-B110)*C111","v":9250},0,0,{"$f":"IF(I109=C113,E112+ROUND((H109-J109),0)*I109,IF(I109=C112,E111+ROUND((H109-J109)*I109,0),IF(I109=C111,E110+ROUND((H109-J109)*I109,0),IF(I109=C110,E109+ROUND((H109-J109)*I109,0),E108+ROUND((H109-J109)*I109,0)))))","v":840250},{"$f":"MIN(K113:L113)","v":42013},{"$f":"ROUND(SUM(H111+I111)*M109,0)","v":0},{"$f":"SUM(H111:J111)","v":882263}]
[{"$f":"B111+1","v":50001},100000,0.4,{"$f":"B111","v":50000},{"$f":"E111+(B112-B111)*C112","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B112+1","v":100001},null,0.5,100000,{"$f":"IF(J110=0,0,E112)","v":29250},0.05,0,{"$f":"H106","v":50000},{"$f":"IF(H109>H113,H109-H113,0)","v":1672000},{"$f":"IF(I113>0,ROUND(I113*I109,0),0)","v":836000},{"$f":"I113-J113","v":836000},{"$f":"IF(H111>0,ROUND(H111*L109,0),0)","v":42013},{"$f":"IF(K113>L113,0,L113-K113)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H95","v":1722000},{"$f":"VLOOKUP(H116,A116:C120,3)","v":0.5},{"$f":"INDEX(D116:D120,MATCH(I116,C116:C120,0))","v":100000},{"$f":"INDEX(E116:E120,MATCH(I116,C116:C120,0))","v":29250},{"$f":"IF(H116>H120,VLOOKUP(H116,A116:F120,6),0)","v":0.05},{"$f":"VLOOKUP(H116,A116:G120,7)","v":0}]
[{"$f":"B116+1","v":18001},25000,0.25,{"$f":"B116","v":18000},{"$f":"(B117-B116)*C117","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B117+1","v":25001},50000,0.3,{"$f":"B117","v":25000},{"$f":"E117+(B118-B117)*C118","v":9250},0,0,{"$f":"IF(I116=C120,E119+ROUND((H116-J116),0)*I116,IF(I116=C119,E118+ROUND((H116-J116)*I116,0),IF(I116=C118,E117+ROUND((H116-J116)*I116,0),IF(I116=C117,E116+ROUND((H116-J116)*I116,0),E115+ROUND((H116-J116)*I116,0)))))","v":840250},{"$f":"MIN(K120:L120)","v":42013},{"$f":"ROUND(SUM(H118+I118)*M116,0)","v":0},{"$f":"SUM(H118:J118)","v":882263}]
[{"$f":"B118+1","v":50001},100000,0.4,{"$f":"B118","v":50000},{"$f":"E118+(B119-B118)*C119","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B119+1","v":100001},null,0.5,100000,{"$f":"IF(J117=0,0,E119)","v":29250},0.05,0,{"$f":"H113","v":50000},{"$f":"IF(H116>H120,H116-H120,0)","v":1672000},{"$f":"IF(I120>0,ROUND(I120*I116,0),0)","v":836000},{"$f":"I120-J120","v":836000},{"$f":"IF(H118>0,ROUND(H118*L116,0),0)","v":42013},{"$f":"IF(K120>L120,0,L120-K120)","v":0}]
[null,null,1989,{"$f":"C121+1","v":1990},null,"1989-90"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C121","v":1989},{"$f":"D121","v":1990}]
[0,18000,0,0,0,0,0,{"$f":"$E$4","v":1722000},{"$f":"VLOOKUP(H124,A124:C128,3)","v":0.5},{"$f":"INDEX(D124:D128,MATCH(I124,C124:C128,0))","v":100000},{"$f":"INDEX(E124:E128,MATCH(I124,C124:C128,0))","v":28900},{"$f":"IF(H124>H128,VLOOKUP(H124,A124:F128,6),0)","v":0.08},{"$f":"VLOOKUP(H124,A124:G128,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B124,IF($E$3=\"Female\",B131,IF($E$3=\"Senior Citizen\",B138,B145)))","v":18000},0]
[{"$f":"B124+1","v":18001},25000,0.2,{"$f":"B124","v":18000},{"$f":"(B125-B124)*C125","v":1400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O124+1","v":18001},25000,0.2]
[{"$f":"B125+1","v":25001},50000,0.3,{"$f":"B125","v":25000},{"$f":"E125+(B126-B125)*C126","v":8900},0,0,{"$f":"IF(I124=C128,E127+ROUND((H124-J124),0)*I124,IF(I124=C127,E126+ROUND((H124-J124)*I124,0),IF(I124=C126,E125+ROUND((H124-J124)*I124,0),IF(I124=C125,E124+ROUND((H124-J124)*I124,0),E123+ROUND((H124-J124)*I124,0)))))","v":839900},{"$f":"MIN(K128:L128)","v":67192},{"$f":"ROUND(SUM(H126+I126)*M124,0)","v":0},{"$f":"SUM(H126:J126)","v":907092},null,null,{"$f":"O125+1","v":25001},50000,0.3]
[{"$f":"B126+1","v":50001},100000,0.4,{"$f":"B126","v":50000},{"$f":"E126+(B127-B126)*C127","v":28900},0.08,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O126+1","v":50001},100000,0.4]
[{"$f":"B127+1","v":100001},null,0.5,100000,{"$f":"IF(J125=0,0,E127)","v":28900},0.08,0,50000,{"$f":"IF(H124>H128,H124-H128,0)","v":1672000},{"$f":"IF(I128>0,ROUND(I128*I124,0),0)","v":836000},{"$f":"I128-J128","v":836000},{"$f":"IF(H126>0,ROUND(H126*L124,0),0)","v":67192},{"$f":"IF(K128>L128,0,L128-K128)","v":0},{"$f":"O127+1","v":100001},0,0.5]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H126,IF($E$3=\"Female\",H133,IF($E$3=\"Senior Citizen\",H140,H147)))","v":839900}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I126,IF($E$3=\"Female\",I133,IF($E$3=\"Senior Citizen\",I140,I147)))","v":67192}]
[0,18000,0,0,0,0,0,{"$f":"H124","v":1722000},{"$f":"VLOOKUP(H131,A131:C135,3)","v":0.5},{"$f":"INDEX(D131:D135,MATCH(I131,C131:C135,0))","v":100000},{"$f":"INDEX(E131:E135,MATCH(I131,C131:C135,0))","v":28900},{"$f":"IF(H131>H135,VLOOKUP(H131,A131:F135,6),0)","v":0.08},{"$f":"VLOOKUP(H131,A131:G135,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J126,IF($E$3=\"Female\",J133,IF($E$3=\"Senior Citizen\",J140,J147)))","v":0}]
[{"$f":"B131+1","v":18001},25000,0.2,{"$f":"B131","v":18000},{"$f":"(B132-B131)*C132","v":1400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K126,IF($E$3=\"Female\",K133,IF($E$3=\"Senior Citizen\",K140,K147)))","v":907092}]
[{"$f":"B132+1","v":25001},50000,0.3,{"$f":"B132","v":25000},{"$f":"E132+(B133-B132)*C133","v":8900},0,0,{"$f":"IF(I131=C135,E134+ROUND((H131-J131),0)*I131,IF(I131=C134,E133+ROUND((H131-J131)*I131,0),IF(I131=C133,E132+ROUND((H131-J131)*I131,0),IF(I131=C132,E131+ROUND((H131-J131)*I131,0),E130+ROUND((H131-J131)*I131,0)))))","v":839900},{"$f":"MIN(K135:L135)","v":67192},{"$f":"ROUND(SUM(H133+I133)*M131,0)","v":0},{"$f":"SUM(H133:J133)","v":907092},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A123,IF($E$3=\"Female\",A130,IF($E$3=\"Senior Citizen\",A137,A144)))","v":"Not defined"}]
[{"$f":"B133+1","v":50001},100000,0.4,{"$f":"B133","v":50000},{"$f":"E133+(B134-B133)*C134","v":28900},0.08,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M128,IF($E$3=\"Female\",M135,IF($E$3=\"Senior Citizen\",M142,M149)))","v":0}]
[{"$f":"B134+1","v":100001},null,0.5,100000,{"$f":"IF(J132=0,0,E134)","v":28900},0.08,0,{"$f":"H128","v":50000},{"$f":"IF(H131>H135,H131-H135,0)","v":1672000},{"$f":"IF(I135>0,ROUND(I135*I131,0),0)","v":836000},{"$f":"I135-J135","v":836000},{"$f":"IF(H133>0,ROUND(H133*L131,0),0)","v":67192},{"$f":"IF(K135>L135,0,L135-K135)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K126,IF($E$3=\"Female\",K133,IF($E$3=\"Senior Citizen\",K140,K147)))","v":907092}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H124","v":1722000},{"$f":"VLOOKUP(H138,A138:C142,3)","v":0.5},{"$f":"INDEX(D138:D142,MATCH(I138,C138:C142,0))","v":100000},{"$f":"INDEX(E138:E142,MATCH(I138,C138:C142,0))","v":28900},{"$f":"IF(H138>H142,VLOOKUP(H138,A138:F142,6),0)","v":0.08},{"$f":"VLOOKUP(H138,A138:G142,7)","v":0}]
[{"$f":"B138+1","v":18001},25000,0.2,{"$f":"B138","v":18000},{"$f":"(B139-B138)*C139","v":1400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B139+1","v":25001},50000,0.3,{"$f":"B139","v":25000},{"$f":"E139+(B140-B139)*C140","v":8900},0,0,{"$f":"IF(I138=C142,E141+ROUND((H138-J138),0)*I138,IF(I138=C141,E140+ROUND((H138-J138)*I138,0),IF(I138=C140,E139+ROUND((H138-J138)*I138,0),IF(I138=C139,E138+ROUND((H138-J138)*I138,0),E137+ROUND((H138-J138)*I138,0)))))","v":839900},{"$f":"MIN(K142:L142)","v":67192},{"$f":"ROUND(SUM(H140+I140)*M138,0)","v":0},{"$f":"SUM(H140:J140)","v":907092}]
[{"$f":"B140+1","v":50001},100000,0.4,{"$f":"B140","v":50000},{"$f":"E140+(B141-B140)*C141","v":28900},0.08,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B141+1","v":100001},null,0.5,100000,{"$f":"IF(J139=0,0,E141)","v":28900},0.08,0,{"$f":"H135","v":50000},{"$f":"IF(H138>H142,H138-H142,0)","v":1672000},{"$f":"IF(I142>0,ROUND(I142*I138,0),0)","v":836000},{"$f":"I142-J142","v":836000},{"$f":"IF(H140>0,ROUND(H140*L138,0),0)","v":67192},{"$f":"IF(K142>L142,0,L142-K142)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H124","v":1722000},{"$f":"VLOOKUP(H145,A145:C149,3)","v":0.5},{"$f":"INDEX(D145:D149,MATCH(I145,C145:C149,0))","v":100000},{"$f":"INDEX(E145:E149,MATCH(I145,C145:C149,0))","v":28900},{"$f":"IF(H145>H149,VLOOKUP(H145,A145:F149,6),0)","v":0.08},{"$f":"VLOOKUP(H145,A145:G149,7)","v":0}]
[{"$f":"B145+1","v":18001},25000,0.2,{"$f":"B145","v":18000},{"$f":"(B146-B145)*C146","v":1400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B146+1","v":25001},50000,0.3,{"$f":"B146","v":25000},{"$f":"E146+(B147-B146)*C147","v":8900},0,0,{"$f":"IF(I145=C149,E148+ROUND((H145-J145),0)*I145,IF(I145=C148,E147+ROUND((H145-J145)*I145,0),IF(I145=C147,E146+ROUND((H145-J145)*I145,0),IF(I145=C146,E145+ROUND((H145-J145)*I145,0),E144+ROUND((H145-J145)*I145,0)))))","v":839900},{"$f":"MIN(K149:L149)","v":67192},{"$f":"ROUND(SUM(H147+I147)*M145,0)","v":0},{"$f":"SUM(H147:J147)","v":907092}]
[{"$f":"B147+1","v":50001},100000,0.4,{"$f":"B147","v":50000},{"$f":"E147+(B148-B147)*C148","v":28900},0.08,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B148+1","v":100001},null,0.5,100000,{"$f":"IF(J146=0,0,E148)","v":28900},0.08,0,{"$f":"H142","v":50000},{"$f":"IF(H145>H149,H145-H149,0)","v":1672000},{"$f":"IF(I149>0,ROUND(I149*I145,0),0)","v":836000},{"$f":"I149-J149","v":836000},{"$f":"IF(H147>0,ROUND(H147*L145,0),0)","v":67192},{"$f":"IF(K149>L149,0,L149-K149)","v":0}]
[null,null,1990,{"$f":"C150+1","v":1991},null,"1990-91"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C150","v":1990},{"$f":"D150","v":1991}]
[0,22000,0,0,0,0,0,{"$f":"$E$4","v":1722000},{"$f":"VLOOKUP(H153,A153:C157,3)","v":0.5},{"$f":"INDEX(D153:D157,MATCH(I153,C153:C157,0))","v":100000},{"$f":"INDEX(E153:E157,MATCH(I153,C153:C157,0))","v":27600},{"$f":"IF(H153>H157,VLOOKUP(H153,A153:F157,6),0)","v":0.12},{"$f":"VLOOKUP(H153,A153:G157,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B153,IF($E$3=\"Female\",B160,IF($E$3=\"Senior Citizen\",B167,B174)))","v":22000},0]
[{"$f":"B153+1","v":22001},30000,0.2,{"$f":"B153","v":22000},{"$f":"(B154-B153)*C154","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O153+1","v":22001},30000,0.2]
[{"$f":"B154+1","v":30001},50000,0.3,{"$f":"B154","v":30000},{"$f":"E154+(B155-B154)*C155","v":7600},0,0,{"$f":"IF(I153=C157,E156+ROUND((H153-J153),0)*I153,IF(I153=C156,E155+ROUND((H153-J153)*I153,0),IF(I153=C155,E154+ROUND((H153-J153)*I153,0),IF(I153=C154,E153+ROUND((H153-J153)*I153,0),E152+ROUND((H153-J153)*I153,0)))))","v":838600},{"$f":"MIN(K157:L157)","v":100632},{"$f":"ROUND(SUM(H155+I155)*M153,0)","v":0},{"$f":"SUM(H155:J155)","v":939232},null,null,{"$f":"O154+1","v":30001},50000,0.3]
[{"$f":"B155+1","v":50001},100000,0.4,{"$f":"B155","v":50000},{"$f":"E155+(B156-B155)*C156","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O155+1","v":50001},100000,0.4]
[{"$f":"B156+1","v":100001},null,0.5,100000,{"$f":"IF(J154=0,0,E156)","v":27600},0.12,0,75000,{"$f":"IF(H153>H157,H153-H157,0)","v":1647000},{"$f":"IF(I157>0,ROUND(I157*I153,0),0)","v":823500},{"$f":"I157-J157","v":823500},{"$f":"IF(H155>0,ROUND(H155*L153,0),0)","v":100632},{"$f":"IF(K157>L157,0,L157-K157)","v":0},{"$f":"O156+1","v":100001},0,0.5]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H155,IF($E$3=\"Female\",H162,IF($E$3=\"Senior Citizen\",H169,H176)))","v":838600}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I155,IF($E$3=\"Female\",I162,IF($E$3=\"Senior Citizen\",I169,I176)))","v":100632}]
[0,22000,0,0,0,0,0,{"$f":"H153","v":1722000},{"$f":"VLOOKUP(H160,A160:C164,3)","v":0.5},{"$f":"INDEX(D160:D164,MATCH(I160,C160:C164,0))","v":100000},{"$f":"INDEX(E160:E164,MATCH(I160,C160:C164,0))","v":27600},{"$f":"IF(H160>H164,VLOOKUP(H160,A160:F164,6),0)","v":0.12},{"$f":"VLOOKUP(H160,A160:G164,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J155,IF($E$3=\"Female\",J162,IF($E$3=\"Senior Citizen\",J169,J176)))","v":0}]
[{"$f":"B160+1","v":22001},30000,0.2,{"$f":"B160","v":22000},{"$f":"(B161-B160)*C161","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K155,IF($E$3=\"Female\",K162,IF($E$3=\"Senior Citizen\",K169,K176)))","v":939232}]
[{"$f":"B161+1","v":30001},50000,0.3,{"$f":"B161","v":30000},{"$f":"E161+(B162-B161)*C162","v":7600},0,0,{"$f":"IF(I160=C164,E163+ROUND((H160-J160),0)*I160,IF(I160=C163,E162+ROUND((H160-J160)*I160,0),IF(I160=C162,E161+ROUND((H160-J160)*I160,0),IF(I160=C161,E160+ROUND((H160-J160)*I160,0),E159+ROUND((H160-J160)*I160,0)))))","v":838600},{"$f":"MIN(K164:L164)","v":100632},{"$f":"ROUND(SUM(H162+I162)*M160,0)","v":0},{"$f":"SUM(H162:J162)","v":939232},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A152,IF($E$3=\"Female\",A159,IF($E$3=\"Senior Citizen\",A166,A173)))","v":"Not defined"}]
[{"$f":"B162+1","v":50001},100000,0.4,{"$f":"B162","v":50000},{"$f":"E162+(B163-B162)*C163","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M157,IF($E$3=\"Female\",M164,IF($E$3=\"Senior Citizen\",M171,M178)))","v":0}]
[{"$f":"B163+1","v":100001},null,0.5,100000,{"$f":"IF(J161=0,0,E163)","v":27600},0.12,0,{"$f":"H157","v":75000},{"$f":"IF(H160>H164,H160-H164,0)","v":1647000},{"$f":"IF(I164>0,ROUND(I164*I160,0),0)","v":823500},{"$f":"I164-J164","v":823500},{"$f":"IF(H162>0,ROUND(H162*L160,0),0)","v":100632},{"$f":"IF(K164>L164,0,L164-K164)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K155,IF($E$3=\"Female\",K162,IF($E$3=\"Senior Citizen\",K169,K176)))","v":939232}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,22000,0,0,0,0,0,{"$f":"H153","v":1722000},{"$f":"VLOOKUP(H167,A167:C171,3)","v":0.5},{"$f":"INDEX(D167:D171,MATCH(I167,C167:C171,0))","v":100000},{"$f":"INDEX(E167:E171,MATCH(I167,C167:C171,0))","v":27600},{"$f":"IF(H167>H171,VLOOKUP(H167,A167:F171,6),0)","v":0.12},{"$f":"VLOOKUP(H167,A167:G171,7)","v":0}]
[{"$f":"B167+1","v":22001},30000,0.2,{"$f":"B167","v":22000},{"$f":"(B168-B167)*C168","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B168+1","v":30001},50000,0.3,{"$f":"B168","v":30000},{"$f":"E168+(B169-B168)*C169","v":7600},0,0,{"$f":"IF(I167=C171,E170+ROUND((H167-J167),0)*I167,IF(I167=C170,E169+ROUND((H167-J167)*I167,0),IF(I167=C169,E168+ROUND((H167-J167)*I167,0),IF(I167=C168,E167+ROUND((H167-J167)*I167,0),E166+ROUND((H167-J167)*I167,0)))))","v":838600},{"$f":"MIN(K171:L171)","v":100632},{"$f":"ROUND(SUM(H169+I169)*M167,0)","v":0},{"$f":"SUM(H169:J169)","v":939232}]
[{"$f":"B169+1","v":50001},100000,0.4,{"$f":"B169","v":50000},{"$f":"E169+(B170-B169)*C170","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B170+1","v":100001},null,0.5,100000,{"$f":"IF(J168=0,0,E170)","v":27600},0.12,0,{"$f":"H164","v":75000},{"$f":"IF(H167>H171,H167-H171,0)","v":1647000},{"$f":"IF(I171>0,ROUND(I171*I167,0),0)","v":823500},{"$f":"I171-J171","v":823500},{"$f":"IF(H169>0,ROUND(H169*L167,0),0)","v":100632},{"$f":"IF(K171>L171,0,L171-K171)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,22000,0,0,0,0,0,{"$f":"H153","v":1722000},{"$f":"VLOOKUP(H174,A174:C178,3)","v":0.5},{"$f":"INDEX(D174:D178,MATCH(I174,C174:C178,0))","v":100000},{"$f":"INDEX(E174:E178,MATCH(I174,C174:C178,0))","v":27600},{"$f":"IF(H174>H178,VLOOKUP(H174,A174:F178,6),0)","v":0.12},{"$f":"VLOOKUP(H174,A174:G178,7)","v":0}]
[{"$f":"B174+1","v":22001},30000,0.2,{"$f":"B174","v":22000},{"$f":"(B175-B174)*C175","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B175+1","v":30001},50000,0.3,{"$f":"B175","v":30000},{"$f":"E175+(B176-B175)*C176","v":7600},0,0,{"$f":"IF(I174=C178,E177+ROUND((H174-J174),0)*I174,IF(I174=C177,E176+ROUND((H174-J174)*I174,0),IF(I174=C176,E175+ROUND((H174-J174)*I174,0),IF(I174=C175,E174+ROUND((H174-J174)*I174,0),E173+ROUND((H174-J174)*I174,0)))))","v":838600},{"$f":"MIN(K178:L178)","v":100632},{"$f":"ROUND(SUM(H176+I176)*M174,0)","v":0},{"$f":"SUM(H176:J176)","v":939232}]
[{"$f":"B176+1","v":50001},100000,0.4,{"$f":"B176","v":50000},{"$f":"E176+(B177-B176)*C177","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B177+1","v":100001},null,0.5,100000,{"$f":"IF(J175=0,0,E177)","v":27600},0.12,0,{"$f":"H171","v":75000},{"$f":"IF(H174>H178,H174-H178,0)","v":1647000},{"$f":"IF(I178>0,ROUND(I178*I174,0),0)","v":823500},{"$f":"I178-J178","v":823500},{"$f":"IF(H176>0,ROUND(H176*L174,0),0)","v":100632},{"$f":"IF(K178>L178,0,L178-K178)","v":0}]
[null,null,1991,{"$f":"C179+1","v":1992},null,"1991-92"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C179","v":1991},{"$f":"D179","v":1992}]
[0,22000,0,0,0,0,0,{"$f":"$E$4","v":1722000},{"$f":"VLOOKUP(H182,A182:C186,3)","v":0.5},{"$f":"INDEX(D182:D186,MATCH(I182,C182:C186,0))","v":100000},{"$f":"INDEX(E182:E186,MATCH(I182,C182:C186,0))","v":27600},{"$f":"IF(H182>H186,VLOOKUP(H182,A182:F186,6),0)","v":0.12},{"$f":"VLOOKUP(H182,A182:G186,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B182,IF($E$3=\"Female\",B189,IF($E$3=\"Senior Citizen\",B196,B203)))","v":22000},0]
[{"$f":"B182+1","v":22001},30000,0.2,{"$f":"B182","v":22000},{"$f":"(B183-B182)*C183","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O182+1","v":22001},30000,0.2]
[{"$f":"B183+1","v":30001},50000,0.3,{"$f":"B183","v":30000},{"$f":"E183+(B184-B183)*C184","v":7600},0,0,{"$f":"IF(I182=C186,E185+ROUND((H182-J182),0)*I182,IF(I182=C185,E184+ROUND((H182-J182)*I182,0),IF(I182=C184,E183+ROUND((H182-J182)*I182,0),IF(I182=C183,E182+ROUND((H182-J182)*I182,0),E181+ROUND((H182-J182)*I182,0)))))","v":838600},{"$f":"MIN(K186:L186)","v":100632},{"$f":"ROUND(SUM(H184+I184)*M182,0)","v":0},{"$f":"SUM(H184:J184)","v":939232},null,null,{"$f":"O183+1","v":30001},50000,0.3]
[{"$f":"B184+1","v":50001},100000,0.4,{"$f":"B184","v":50000},{"$f":"E184+(B185-B184)*C185","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O184+1","v":50001},100000,0.4]
[{"$f":"B185+1","v":100001},null,0.5,100000,{"$f":"IF(J183=0,0,E185)","v":27600},0.12,0,100000,{"$f":"IF(H182>H186,H182-H186,0)","v":1622000},{"$f":"IF(I186>0,ROUND(I186*I182,0),0)","v":811000},{"$f":"I186-J186","v":811000},{"$f":"IF(H184>0,ROUND(H184*L182,0),0)","v":100632},{"$f":"IF(K186>L186,0,L186-K186)","v":0},{"$f":"O185+1","v":100001},0,0.5]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H184,IF($E$3=\"Female\",H191,IF($E$3=\"Senior Citizen\",H198,H205)))","v":838600}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I184,IF($E$3=\"Female\",I191,IF($E$3=\"Senior Citizen\",I198,I205)))","v":100632}]
[0,22000,0,0,0,0,0,{"$f":"H182","v":1722000},{"$f":"VLOOKUP(H189,A189:C193,3)","v":0.5},{"$f":"INDEX(D189:D193,MATCH(I189,C189:C193,0))","v":100000},{"$f":"INDEX(E189:E193,MATCH(I189,C189:C193,0))","v":27600},{"$f":"IF(H189>H193,VLOOKUP(H189,A189:F193,6),0)","v":0.12},{"$f":"VLOOKUP(H189,A189:G193,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J184,IF($E$3=\"Female\",J191,IF($E$3=\"Senior Citizen\",J198,J205)))","v":0}]
[{"$f":"B189+1","v":22001},30000,0.2,{"$f":"B189","v":22000},{"$f":"(B190-B189)*C190","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K184,IF($E$3=\"Female\",K191,IF($E$3=\"Senior Citizen\",K198,K205)))","v":939232}]
[{"$f":"B190+1","v":30001},50000,0.3,{"$f":"B190","v":30000},{"$f":"E190+(B191-B190)*C191","v":7600},0,0,{"$f":"IF(I189=C193,E192+ROUND((H189-J189),0)*I189,IF(I189=C192,E191+ROUND((H189-J189)*I189,0),IF(I189=C191,E190+ROUND((H189-J189)*I189,0),IF(I189=C190,E189+ROUND((H189-J189)*I189,0),E188+ROUND((H189-J189)*I189,0)))))","v":838600},{"$f":"MIN(K193:L193)","v":100632},{"$f":"ROUND(SUM(H191+I191)*M189,0)","v":0},{"$f":"SUM(H191:J191)","v":939232},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A181,IF($E$3=\"Female\",A188,IF($E$3=\"Senior Citizen\",A195,A202)))","v":"Not defined"}]
[{"$f":"B191+1","v":50001},100000,0.4,{"$f":"B191","v":50000},{"$f":"E191+(B192-B191)*C192","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M186,IF($E$3=\"Female\",M193,IF($E$3=\"Senior Citizen\",M200,M207)))","v":0}]
[{"$f":"B192+1","v":100001},null,0.5,100000,{"$f":"IF(J190=0,0,E192)","v":27600},0.12,0,{"$f":"H186","v":100000},{"$f":"IF(H189>H193,H189-H193,0)","v":1622000},{"$f":"IF(I193>0,ROUND(I193*I189,0),0)","v":811000},{"$f":"I193-J193","v":811000},{"$f":"IF(H191>0,ROUND(H191*L189,0),0)","v":100632},{"$f":"IF(K193>L193,0,L193-K193)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K184,IF($E$3=\"Female\",K191,IF($E$3=\"Senior Citizen\",K198,K205)))","v":939232}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,22000,0,0,0,0,0,{"$f":"H182","v":1722000},{"$f":"VLOOKUP(H196,A196:C200,3)","v":0.5},{"$f":"INDEX(D196:D200,MATCH(I196,C196:C200,0))","v":100000},{"$f":"INDEX(E196:E200,MATCH(I196,C196:C200,0))","v":27600},{"$f":"IF(H196>H200,VLOOKUP(H196,A196:F200,6),0)","v":0.12},{"$f":"VLOOKUP(H196,A196:G200,7)","v":0}]
[{"$f":"B196+1","v":22001},30000,0.2,{"$f":"B196","v":22000},{"$f":"(B197-B196)*C197","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B197+1","v":30001},50000,0.3,{"$f":"B197","v":30000},{"$f":"E197+(B198-B197)*C198","v":7600},0,0,{"$f":"IF(I196=C200,E199+ROUND((H196-J196),0)*I196,IF(I196=C199,E198+ROUND((H196-J196)*I196,0),IF(I196=C198,E197+ROUND((H196-J196)*I196,0),IF(I196=C197,E196+ROUND((H196-J196)*I196,0),E195+ROUND((H196-J196)*I196,0)))))","v":838600},{"$f":"MIN(K200:L200)","v":100632},{"$f":"ROUND(SUM(H198+I198)*M196,0)","v":0},{"$f":"SUM(H198:J198)","v":939232}]
[{"$f":"B198+1","v":50001},100000,0.4,{"$f":"B198","v":50000},{"$f":"E198+(B199-B198)*C199","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B199+1","v":100001},null,0.5,100000,{"$f":"IF(J197=0,0,E199)","v":27600},0.12,0,{"$f":"H193","v":100000},{"$f":"IF(H196>H200,H196-H200,0)","v":1622000},{"$f":"IF(I200>0,ROUND(I200*I196,0),0)","v":811000},{"$f":"I200-J200","v":811000},{"$f":"IF(H198>0,ROUND(H198*L196,0),0)","v":100632},{"$f":"IF(K200>L200,0,L200-K200)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,22000,0,0,0,0,0,{"$f":"H182","v":1722000},{"$f":"VLOOKUP(H203,A203:C207,3)","v":0.5},{"$f":"INDEX(D203:D207,MATCH(I203,C203:C207,0))","v":100000},{"$f":"INDEX(E203:E207,MATCH(I203,C203:C207,0))","v":27600},{"$f":"IF(H203>H207,VLOOKUP(H203,A203:F207,6),0)","v":0.12},{"$f":"VLOOKUP(H203,A203:G207,7)","v":0}]
[{"$f":"B203+1","v":22001},30000,0.2,{"$f":"B203","v":22000},{"$f":"(B204-B203)*C204","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B204+1","v":30001},50000,0.3,{"$f":"B204","v":30000},{"$f":"E204+(B205-B204)*C205","v":7600},0,0,{"$f":"IF(I203=C207,E206+ROUND((H203-J203),0)*I203,IF(I203=C206,E205+ROUND((H203-J203)*I203,0),IF(I203=C205,E204+ROUND((H203-J203)*I203,0),IF(I203=C204,E203+ROUND((H203-J203)*I203,0),E202+ROUND((H203-J203)*I203,0)))))","v":838600},{"$f":"MIN(K207:L207)","v":100632},{"$f":"ROUND(SUM(H205+I205)*M203,0)","v":0},{"$f":"SUM(H205:J205)","v":939232}]
[{"$f":"B205+1","v":50001},100000,0.4,{"$f":"B205","v":50000},{"$f":"E205+(B206-B205)*C206","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B206+1","v":100001},null,0.5,100000,{"$f":"IF(J204=0,0,E206)","v":27600},0.12,0,{"$f":"H200","v":100000},{"$f":"IF(H203>H207,H203-H207,0)","v":1622000},{"$f":"IF(I207>0,ROUND(I207*I203,0),0)","v":811000},{"$f":"I207-J207","v":811000},{"$f":"IF(H205>0,ROUND(H205*L203,0),0)","v":100632},{"$f":"IF(K207>L207,0,L207-K207)","v":0}]
[null,null,1992,{"$f":"C208+1","v":1993},null,"1992-93"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C208","v":1992},{"$f":"D208","v":1993}]
[0,28000,0,0,0,0,0,{"$f":"$E$4","v":1722000},{"$f":"VLOOKUP(H211,A211:C215,3)","v":0.4},{"$f":"INDEX(D211:D215,MATCH(I211,C211:C215,0))","v":100000},{"$f":"INDEX(E211:E215,MATCH(I211,C211:C215,0))","v":19400},{"$f":"IF(H211>H215,VLOOKUP(H211,A211:F215,6),0)","v":0.12},{"$f":"VLOOKUP(H211,A211:G215,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B211,IF($E$3=\"Female\",B218,IF($E$3=\"Senior Citizen\",B225,B232)))","v":28000},0]
[{"$f":"B211+1","v":28001},50000,0.2,{"$f":"B211","v":28000},{"$f":"(B212-B211)*C212","v":4400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O211+1","v":28001},50000,0.2]
[{"$f":"B212+1","v":50001},100000,0.3,{"$f":"B212","v":50000},{"$f":"E212+(B213-B212)*C213","v":19400},0,0,{"$f":"IF(I211=C215,E214+ROUND((H211-J211),0)*I211,IF(I211=C214,E213+ROUND((H211-J211)*I211,0),IF(I211=C213,E212+ROUND((H211-J211)*I211,0),IF(I211=C212,E211+ROUND((H211-J211)*I211,0),E210+ROUND((H211-J211)*I211,0)))))","v":668200},{"$f":"MIN(K215:L215)","v":80184},{"$f":"ROUND(SUM(H213+I213)*M211,0)","v":0},{"$f":"SUM(H213:J213)","v":748384},null,null,{"$f":"O212+1","v":50001},100000,0.3]
[{"$f":"B213+1","v":100001},null,0.4,{"$f":"B213","v":100000},{"$f":"IF(J211=0,0,E213)","v":19400},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O213+1","v":100001},0,0.4]
["Surcharge Limit",null,null,100000,null,0.12,0,100000,{"$f":"IF(H211>H215,H211-H215,0)","v":1622000},{"$f":"IF(I215>0,ROUND(I215*I211,0),0)","v":648800},{"$f":"I215-J215","v":973200},{"$f":"IF(H213>0,ROUND(H213*L211,0),0)","v":80184},{"$f":"IF(K215>L215,0,L215-K215)","v":0},{"$f":"O214+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H213,IF($E$3=\"Female\",H220,IF($E$3=\"Senior Citizen\",H227,H234)))","v":668200}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I213,IF($E$3=\"Female\",I220,IF($E$3=\"Senior Citizen\",I227,I234)))","v":80184}]
[0,28000,0,0,0,0,0,{"$f":"H211","v":1722000},{"$f":"VLOOKUP(H218,A218:C222,3)","v":0.4},{"$f":"INDEX(D218:D222,MATCH(I218,C218:C222,0))","v":100000},{"$f":"INDEX(E218:E222,MATCH(I218,C218:C222,0))","v":19400},{"$f":"IF(H218>H222,VLOOKUP(H218,A218:F222,6),0)","v":0.12},{"$f":"VLOOKUP(H218,A218:G222,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J213,IF($E$3=\"Female\",J220,IF($E$3=\"Senior Citizen\",J227,J234)))","v":0}]
[{"$f":"B218+1","v":28001},50000,0.2,{"$f":"B218","v":28000},{"$f":"(B219-B218)*C219","v":4400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K213,IF($E$3=\"Female\",K220,IF($E$3=\"Senior Citizen\",K227,K234)))","v":748384}]
[{"$f":"B219+1","v":50001},100000,0.3,{"$f":"B219","v":50000},{"$f":"E219+(B220-B219)*C220","v":19400},0,0,{"$f":"IF(I218=C222,E221+ROUND((H218-J218),0)*I218,IF(I218=C221,E220+ROUND((H218-J218)*I218,0),IF(I218=C220,E219+ROUND((H218-J218)*I218,0),IF(I218=C219,E218+ROUND((H218-J218)*I218,0),E217+ROUND((H218-J218)*I218,0)))))","v":668200},{"$f":"MIN(K222:L222)","v":80184},{"$f":"ROUND(SUM(H220+I220)*M218,0)","v":0},{"$f":"SUM(H220:J220)","v":748384},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A210,IF($E$3=\"Female\",A217,IF($E$3=\"Senior Citizen\",A224,A231)))","v":"Not defined"}]
[{"$f":"B220+1","v":100001},null,0.4,{"$f":"B220","v":100000},{"$f":"IF(J218=0,0,E220)","v":19400},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M215,IF($E$3=\"Female\",M222,IF($E$3=\"Senior Citizen\",M229,M236)))","v":0}]
["Surcharge Limit",null,null,100000,null,0.12,0,{"$f":"H215","v":100000},{"$f":"IF(H218>H222,H218-H222,0)","v":1622000},{"$f":"IF(I222>0,ROUND(I222*I218,0),0)","v":648800},{"$f":"I222-J222","v":973200},{"$f":"IF(H220>0,ROUND(H220*L218,0),0)","v":80184},{"$f":"IF(K222>L222,0,L222-K222)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K213,IF($E$3=\"Female\",K220,IF($E$3=\"Senior Citizen\",K227,K234)))","v":748384}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,28000,0,0,0,0,0,{"$f":"H211","v":1722000},{"$f":"VLOOKUP(H225,A225:C229,3)","v":0.4},{"$f":"INDEX(D225:D229,MATCH(I225,C225:C229,0))","v":100000},{"$f":"INDEX(E225:E229,MATCH(I225,C225:C229,0))","v":19400},{"$f":"IF(H225>H229,VLOOKUP(H225,A225:F229,6),0)","v":0.12},{"$f":"VLOOKUP(H225,A225:G229,7)","v":0}]
[{"$f":"B225+1","v":28001},50000,0.2,{"$f":"B225","v":28000},{"$f":"(B226-B225)*C226","v":4400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B226+1","v":50001},100000,0.3,{"$f":"B226","v":50000},{"$f":"E226+(B227-B226)*C227","v":19400},0,0,{"$f":"IF(I225=C229,E228+ROUND((H225-J225),0)*I225,IF(I225=C228,E227+ROUND((H225-J225)*I225,0),IF(I225=C227,E226+ROUND((H225-J225)*I225,0),IF(I225=C226,E225+ROUND((H225-J225)*I225,0),E224+ROUND((H225-J225)*I225,0)))))","v":668200},{"$f":"MIN(K229:L229)","v":80184},{"$f":"ROUND(SUM(H227+I227)*M225,0)","v":0},{"$f":"SUM(H227:J227)","v":748384}]
[{"$f":"B227+1","v":100001},null,0.4,{"$f":"B227","v":100000},{"$f":"IF(J225=0,0,E227)","v":19400},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,100000,null,0.12,0,{"$f":"H222","v":100000},{"$f":"IF(H225>H229,H225-H229,0)","v":1622000},{"$f":"IF(I229>0,ROUND(I229*I225,0),0)","v":648800},{"$f":"I229-J229","v":973200},{"$f":"IF(H227>0,ROUND(H227*L225,0),0)","v":80184},{"$f":"IF(K229>L229,0,L229-K229)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,28000,0,0,0,0,0,{"$f":"H211","v":1722000},{"$f":"VLOOKUP(H232,A232:C236,3)","v":0.4},{"$f":"INDEX(D232:D236,MATCH(I232,C232:C236,0))","v":100000},{"$f":"INDEX(E232:E236,MATCH(I232,C232:C236,0))","v":19400},{"$f":"IF(H232>H236,VLOOKUP(H232,A232:F236,6),0)","v":0.12},{"$f":"VLOOKUP(H232,A232:G236,7)","v":0}]
[{"$f":"B232+1","v":28001},50000,0.2,{"$f":"B232","v":28000},{"$f":"(B233-B232)*C233","v":4400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B233+1","v":50001},100000,0.3,{"$f":"B233","v":50000},{"$f":"E233+(B234-B233)*C234","v":19400},0,0,{"$f":"IF(I232=C236,E235+ROUND((H232-J232),0)*I232,IF(I232=C235,E234+ROUND((H232-J232)*I232,0),IF(I232=C234,E233+ROUND((H232-J232)*I232,0),IF(I232=C233,E232+ROUND((H232-J232)*I232,0),E231+ROUND((H232-J232)*I232,0)))))","v":668200},{"$f":"MIN(K236:L236)","v":80184},{"$f":"ROUND(SUM(H234+I234)*M232,0)","v":0},{"$f":"SUM(H234:J234)","v":748384}]
[{"$f":"B234+1","v":100001},null,0.4,{"$f":"B234","v":100000},{"$f":"IF(J232=0,0,E234)","v":19400},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,100000,null,0.12,0,{"$f":"H229","v":100000},{"$f":"IF(H232>H236,H232-H236,0)","v":1622000},{"$f":"IF(I236>0,ROUND(I236*I232,0),0)","v":648800},{"$f":"I236-J236","v":973200},{"$f":"IF(H234>0,ROUND(H234*L232,0),0)","v":80184},{"$f":"IF(K236>L236,0,L236-K236)","v":0}]
[null,null,1993,{"$f":"C237+1","v":1994},null,"1993-94"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C237","v":1993},{"$f":"D237","v":1994}]
[0,30000,0,0,0,0,0,{"$f":"$E$4","v":1722000},{"$f":"VLOOKUP(H240,A240:C244,3)","v":0.4},{"$f":"INDEX(D240:D244,MATCH(I240,C240:C244,0))","v":100000},{"$f":"INDEX(E240:E244,MATCH(I240,C240:C244,0))","v":19000},{"$f":"IF(H240>H244,VLOOKUP(H240,A240:F244,6),0)","v":0.12},{"$f":"VLOOKUP(H240,A240:G244,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B240,IF($E$3=\"Female\",B247,IF($E$3=\"Senior Citizen\",B254,B261)))","v":30000},0]
[{"$f":"B240+1","v":30001},50000,0.2,{"$f":"B240","v":30000},{"$f":"(B241-B240)*C241","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O240+1","v":30001},50000,0.2]
[{"$f":"B241+1","v":50001},100000,0.3,{"$f":"B241","v":50000},{"$f":"E241+(B242-B241)*C242","v":19000},0.12,0,{"$f":"IF(I240=C244,E243+ROUND((H240-J240),0)*I240,IF(I240=C243,E242+ROUND((H240-J240)*I240,0),IF(I240=C242,E241+ROUND((H240-J240)*I240,0),IF(I240=C241,E240+ROUND((H240-J240)*I240,0),E239+ROUND((H240-J240)*I240,0)))))","v":667800},{"$f":"MIN(K244:L244)","v":80136},{"$f":"ROUND(SUM(H242+I242)*M240,0)","v":0},{"$f":"SUM(H242:J242)","v":747936},null,null,{"$f":"O241+1","v":50001},100000,0.3]
[{"$f":"B242+1","v":100001},null,0.4,{"$f":"B242","v":100000},{"$f":"IF(J240=0,0,E242)","v":19000},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O242+1","v":100001},0,0.4]
["Surcharge Limit",null,null,100000,null,null,null,100000,{"$f":"IF(H240>H244,H240-H244,0)","v":1622000},{"$f":"IF(I244>0,ROUND(I244*I240,0),0)","v":648800},{"$f":"I244-J244","v":973200},{"$f":"IF(H242>0,ROUND(H242*L240,0),0)","v":80136},{"$f":"IF(K244>L244,0,L244-K244)","v":0},{"$f":"O243+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H242,IF($E$3=\"Female\",H249,IF($E$3=\"Senior Citizen\",H256,H263)))","v":667800}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I242,IF($E$3=\"Female\",I249,IF($E$3=\"Senior Citizen\",I256,I263)))","v":80136}]
[0,30000,0,0,0,0,0,{"$f":"H240","v":1722000},{"$f":"VLOOKUP(H247,A247:C251,3)","v":0.4},{"$f":"INDEX(D247:D251,MATCH(I247,C247:C251,0))","v":100000},{"$f":"INDEX(E247:E251,MATCH(I247,C247:C251,0))","v":19000},{"$f":"IF(H247>H251,VLOOKUP(H247,A247:F251,6),0)","v":0.12},{"$f":"VLOOKUP(H247,A247:G251,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J242,IF($E$3=\"Female\",J249,IF($E$3=\"Senior Citizen\",J256,J263)))","v":0}]
[{"$f":"B247+1","v":30001},50000,0.2,{"$f":"B247","v":30000},{"$f":"(B248-B247)*C248","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K242,IF($E$3=\"Female\",K249,IF($E$3=\"Senior Citizen\",K256,K263)))","v":747936}]
[{"$f":"B248+1","v":50001},100000,0.3,{"$f":"B248","v":50000},{"$f":"E248+(B249-B248)*C249","v":19000},0.12,0,{"$f":"IF(I247=C251,E250+ROUND((H247-J247),0)*I247,IF(I247=C250,E249+ROUND((H247-J247)*I247,0),IF(I247=C249,E248+ROUND((H247-J247)*I247,0),IF(I247=C248,E247+ROUND((H247-J247)*I247,0),E246+ROUND((H247-J247)*I247,0)))))","v":667800},{"$f":"MIN(K251:L251)","v":80136},{"$f":"ROUND(SUM(H249+I249)*M247,0)","v":0},{"$f":"SUM(H249:J249)","v":747936},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A239,IF($E$3=\"Female\",A246,IF($E$3=\"Senior Citizen\",A253,A260)))","v":"Not defined"}]
[{"$f":"B249+1","v":100001},null,0.4,{"$f":"B249","v":100000},{"$f":"IF(J247=0,0,E249)","v":19000},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M244,IF($E$3=\"Female\",M251,IF($E$3=\"Senior Citizen\",M258,M265)))","v":0}]
["Surcharge Limit",null,null,100000,null,null,null,{"$f":"H244","v":100000},{"$f":"IF(H247>H251,H247-H251,0)","v":1622000},{"$f":"IF(I251>0,ROUND(I251*I247,0),0)","v":648800},{"$f":"I251-J251","v":973200},{"$f":"IF(H249>0,ROUND(H249*L247,0),0)","v":80136},{"$f":"IF(K251>L251,0,L251-K251)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K242,IF($E$3=\"Female\",K249,IF($E$3=\"Senior Citizen\",K256,K263)))","v":747936}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,30000,0,0,0,0,0,{"$f":"H240","v":1722000},{"$f":"VLOOKUP(H254,A254:C258,3)","v":0.4},{"$f":"INDEX(D254:D258,MATCH(I254,C254:C258,0))","v":100000},{"$f":"INDEX(E254:E258,MATCH(I254,C254:C258,0))","v":19000},{"$f":"IF(H254>H258,VLOOKUP(H254,A254:F258,6),0)","v":0.12},{"$f":"VLOOKUP(H254,A254:G258,7)","v":0}]
[{"$f":"B254+1","v":30001},50000,0.2,{"$f":"B254","v":30000},{"$f":"(B255-B254)*C255","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B255+1","v":50001},100000,0.3,{"$f":"B255","v":50000},{"$f":"E255+(B256-B255)*C256","v":19000},0.12,0,{"$f":"IF(I254=C258,E257+ROUND((H254-J254),0)*I254,IF(I254=C257,E256+ROUND((H254-J254)*I254,0),IF(I254=C256,E255+ROUND((H254-J254)*I254,0),IF(I254=C255,E254+ROUND((H254-J254)*I254,0),E253+ROUND((H254-J254)*I254,0)))))","v":667800},{"$f":"MIN(K258:L258)","v":80136},{"$f":"ROUND(SUM(H256+I256)*M254,0)","v":0},{"$f":"SUM(H256:J256)","v":747936}]
[{"$f":"B256+1","v":100001},null,0.4,{"$f":"B256","v":100000},{"$f":"IF(J254=0,0,E256)","v":19000},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,100000,null,null,null,{"$f":"H251","v":100000},{"$f":"IF(H254>H258,H254-H258,0)","v":1622000},{"$f":"IF(I258>0,ROUND(I258*I254,0),0)","v":648800},{"$f":"I258-J258","v":973200},{"$f":"IF(H256>0,ROUND(H256*L254,0),0)","v":80136},{"$f":"IF(K258>L258,0,L258-K258)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,30000,0,0,0,0,0,{"$f":"H240","v":1722000},{"$f":"VLOOKUP(H261,A261:C265,3)","v":0.4},{"$f":"INDEX(D261:D265,MATCH(I261,C261:C265,0))","v":100000},{"$f":"INDEX(E261:E265,MATCH(I261,C261:C265,0))","v":19000},{"$f":"IF(H261>H265,VLOOKUP(H261,A261:F265,6),0)","v":0.12},{"$f":"VLOOKUP(H261,A261:G265,7)","v":0}]
[{"$f":"B261+1","v":30001},50000,0.2,{"$f":"B261","v":30000},{"$f":"(B262-B261)*C262","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B262+1","v":50001},100000,0.3,{"$f":"B262","v":50000},{"$f":"E262+(B263-B262)*C263","v":19000},0.12,0,{"$f":"IF(I261=C265,E264+ROUND((H261-J261),0)*I261,IF(I261=C264,E263+ROUND((H261-J261)*I261,0),IF(I261=C263,E262+ROUND((H261-J261)*I261,0),IF(I261=C262,E261+ROUND((H261-J261)*I261,0),E260+ROUND((H261-J261)*I261,0)))))","v":667800},{"$f":"MIN(K265:L265)","v":80136},{"$f":"ROUND(SUM(H263+I263)*M261,0)","v":0},{"$f":"SUM(H263:J263)","v":747936}]
[{"$f":"B263+1","v":100001},null,0.4,{"$f":"B263","v":100000},{"$f":"IF(J261=0,0,E263)","v":19000},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,100000,null,null,null,{"$f":"H258","v":100000},{"$f":"IF(H261>H265,H261-H265,0)","v":1622000},{"$f":"IF(I265>0,ROUND(I265*I261,0),0)","v":648800},{"$f":"I265-J265","v":973200},{"$f":"IF(H263>0,ROUND(H263*L261,0),0)","v":80136},{"$f":"IF(K265>L265,0,L265-K265)","v":0}]
[null,null,1994,{"$f":"C266+1","v":1995},null,"1994-95"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C266","v":1994},{"$f":"D266","v":1995}]
[0,35000,0,0,0,0,0,{"$f":"$E$4","v":1722000},{"$f":"VLOOKUP(H269,A269:C273,3)","v":0.4},{"$f":"INDEX(D269:D273,MATCH(I269,C269:C273,0))","v":120000},{"$f":"INDEX(E269:E273,MATCH(I269,C269:C273,0))","v":23000},{"$f":"IF(H269>H273,VLOOKUP(H269,A269:F273,6),0)","v":0},{"$f":"VLOOKUP(H269,A269:G273,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B269,IF($E$3=\"Female\",B276,IF($E$3=\"Senior Citizen\",B283,B290)))","v":35000},0]
[{"$f":"B269+1","v":35001},60000,0.2,{"$f":"B269","v":35000},{"$f":"(B270-B269)*C270","v":5000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O269+1","v":35001},60000,0.2]
[{"$f":"B270+1","v":60001},120000,0.3,{"$f":"B270","v":60000},{"$f":"E270+(B271-B270)*C271","v":23000},0,0,{"$f":"IF(I269=C273,E272+ROUND((H269-J269),0)*I269,IF(I269=C272,E271+ROUND((H269-J269)*I269,0),IF(I269=C271,E270+ROUND((H269-J269)*I269,0),IF(I269=C270,E269+ROUND((H269-J269)*I269,0),E268+ROUND((H269-J269)*I269,0)))))","v":663800},{"$f":"MIN(K273:L273)","v":0},{"$f":"ROUND(SUM(H271+I271)*M269,0)","v":0},{"$f":"SUM(H271:J271)","v":663800},null,null,{"$f":"O270+1","v":60001},120000,0.3]
[{"$f":"B271+1","v":120001},null,0.4,{"$f":"B271","v":120000},{"$f":"IF(J269=0,0,E271)","v":23000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O271+1","v":120001},0,0.4]
["Surcharge Limit",null,null,null,null,null,null,0,{"$f":"IF(H269>H273,H269-H273,0)","v":1722000},{"$f":"IF(I273>0,ROUND(I273*I269,0),0)","v":688800},{"$f":"I273-J273","v":1033200},{"$f":"IF(H271>0,ROUND(H271*L269,0),0)","v":0},{"$f":"IF(K273>L273,0,L273-K273)","v":0},{"$f":"O272+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H271,IF($E$3=\"Female\",H278,IF($E$3=\"Senior Citizen\",H285,H292)))","v":663800}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I271,IF($E$3=\"Female\",I278,IF($E$3=\"Senior Citizen\",I285,I292)))","v":0}]
[0,35000,0,0,0,0,0,{"$f":"H269","v":1722000},{"$f":"VLOOKUP(H276,A276:C280,3)","v":0.4},{"$f":"INDEX(D276:D280,MATCH(I276,C276:C280,0))","v":120000},{"$f":"INDEX(E276:E280,MATCH(I276,C276:C280,0))","v":23000},{"$f":"IF(H276>H280,VLOOKUP(H276,A276:F280,6),0)","v":0},{"$f":"VLOOKUP(H276,A276:G280,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J271,IF($E$3=\"Female\",J278,IF($E$3=\"Senior Citizen\",J285,J292)))","v":0}]
[{"$f":"B276+1","v":35001},60000,0.2,{"$f":"B276","v":35000},{"$f":"(B277-B276)*C277","v":5000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K271,IF($E$3=\"Female\",K278,IF($E$3=\"Senior Citizen\",K285,K292)))","v":663800}]
[{"$f":"B277+1","v":60001},120000,0.3,{"$f":"B277","v":60000},{"$f":"E277+(B278-B277)*C278","v":23000},0,0,{"$f":"IF(I276=C280,E279+ROUND((H276-J276),0)*I276,IF(I276=C279,E278+ROUND((H276-J276)*I276,0),IF(I276=C278,E277+ROUND((H276-J276)*I276,0),IF(I276=C277,E276+ROUND((H276-J276)*I276,0),E275+ROUND((H276-J276)*I276,0)))))","v":663800},{"$f":"MIN(K280:L280)","v":0},{"$f":"ROUND(SUM(H278+I278)*M276,0)","v":0},{"$f":"SUM(H278:J278)","v":663800},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A268,IF($E$3=\"Female\",A275,IF($E$3=\"Senior Citizen\",A282,A289)))","v":"Not defined"}]
[{"$f":"B278+1","v":120001},null,0.4,{"$f":"B278","v":120000},{"$f":"IF(J276=0,0,E278)","v":23000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M273,IF($E$3=\"Female\",M280,IF($E$3=\"Senior Citizen\",M287,M294)))","v":0}]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H273","v":0},{"$f":"IF(H276>H280,H276-H280,0)","v":1722000},{"$f":"IF(I280>0,ROUND(I280*I276,0),0)","v":688800},{"$f":"I280-J280","v":1033200},{"$f":"IF(H278>0,ROUND(H278*L276,0),0)","v":0},{"$f":"IF(K280>L280,0,L280-K280)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K271,IF($E$3=\"Female\",K278,IF($E$3=\"Senior Citizen\",K285,K292)))","v":663800}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,35000,0,0,0,0,0,{"$f":"H269","v":1722000},{"$f":"VLOOKUP(H283,A283:C287,3)","v":0.4},{"$f":"INDEX(D283:D287,MATCH(I283,C283:C287,0))","v":120000},{"$f":"INDEX(E283:E287,MATCH(I283,C283:C287,0))","v":23000},{"$f":"IF(H283>H287,VLOOKUP(H283,A283:F287,6),0)","v":0},{"$f":"VLOOKUP(H283,A283:G287,7)","v":0}]
[{"$f":"B283+1","v":35001},60000,0.2,{"$f":"B283","v":35000},{"$f":"(B284-B283)*C284","v":5000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B284+1","v":60001},120000,0.3,{"$f":"B284","v":60000},{"$f":"E284+(B285-B284)*C285","v":23000},0,0,{"$f":"IF(I283=C287,E286+ROUND((H283-J283),0)*I283,IF(I283=C286,E285+ROUND((H283-J283)*I283,0),IF(I283=C285,E284+ROUND((H283-J283)*I283,0),IF(I283=C284,E283+ROUND((H283-J283)*I283,0),E282+ROUND((H283-J283)*I283,0)))))","v":663800},{"$f":"MIN(K287:L287)","v":0},{"$f":"ROUND(SUM(H285+I285)*M283,0)","v":0},{"$f":"SUM(H285:J285)","v":663800}]
[{"$f":"B285+1","v":120001},null,0.4,{"$f":"B285","v":120000},{"$f":"IF(J283=0,0,E285)","v":23000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H280","v":0},{"$f":"IF(H283>H287,H283-H287,0)","v":1722000},{"$f":"IF(I287>0,ROUND(I287*I283,0),0)","v":688800},{"$f":"I287-J287","v":1033200},{"$f":"IF(H285>0,ROUND(H285*L283,0),0)","v":0},{"$f":"IF(K287>L287,0,L287-K287)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,35000,0,0,0,0,0,{"$f":"H269","v":1722000},{"$f":"VLOOKUP(H290,A290:C294,3)","v":0.4},{"$f":"INDEX(D290:D294,MATCH(I290,C290:C294,0))","v":120000},{"$f":"INDEX(E290:E294,MATCH(I290,C290:C294,0))","v":23000},{"$f":"IF(H290>H294,VLOOKUP(H290,A290:F294,6),0)","v":0},{"$f":"VLOOKUP(H290,A290:G294,7)","v":0}]
[{"$f":"B290+1","v":35001},60000,0.2,{"$f":"B290","v":35000},{"$f":"(B291-B290)*C291","v":5000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B291+1","v":60001},120000,0.3,{"$f":"B291","v":60000},{"$f":"E291+(B292-B291)*C292","v":23000},0,0,{"$f":"IF(I290=C294,E293+ROUND((H290-J290),0)*I290,IF(I290=C293,E292+ROUND((H290-J290)*I290,0),IF(I290=C292,E291+ROUND((H290-J290)*I290,0),IF(I290=C291,E290+ROUND((H290-J290)*I290,0),E289+ROUND((H290-J290)*I290,0)))))","v":663800},{"$f":"MIN(K294:L294)","v":0},{"$f":"ROUND(SUM(H292+I292)*M290,0)","v":0},{"$f":"SUM(H292:J292)","v":663800}]
[{"$f":"B292+1","v":120001},null,0.4,{"$f":"B292","v":120000},{"$f":"IF(J290=0,0,E292)","v":23000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H287","v":0},{"$f":"IF(H290>H294,H290-H294,0)","v":1722000},{"$f":"IF(I294>0,ROUND(I294*I290,0),0)","v":688800},{"$f":"I294-J294","v":1033200},{"$f":"IF(H292>0,ROUND(H292*L290,0),0)","v":0},{"$f":"IF(K294>L294,0,L294-K294)","v":0}]
[null,null,1995,{"$f":"C295+1","v":1996},null,"1995-96"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C295","v":1995},{"$f":"D295","v":1996}]
[0,40000,0,0,0,0,0,{"$f":"$E$4","v":1722000},{"$f":"VLOOKUP(H298,A298:C302,3)","v":0.4},{"$f":"INDEX(D298:D302,MATCH(I298,C298:C302,0))","v":120000},{"$f":"INDEX(E298:E302,MATCH(I298,C298:C302,0))","v":22000},{"$f":"IF(H298>H302,VLOOKUP(H298,A298:F302,6),0)","v":0},{"$f":"VLOOKUP(H298,A298:G302,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B298,IF($E$3=\"Female\",B305,IF($E$3=\"Senior Citizen\",B312,B319)))","v":40000},0]
[{"$f":"B298+1","v":40001},60000,0.2,{"$f":"B298","v":40000},{"$f":"(B299-B298)*C299","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O298+1","v":40001},60000,0.2]
[{"$f":"B299+1","v":60001},120000,0.3,{"$f":"B299","v":60000},{"$f":"E299+(B300-B299)*C300","v":22000},0,0,{"$f":"IF(I298=C302,E301+ROUND((H298-J298),0)*I298,IF(I298=C301,E300+ROUND((H298-J298)*I298,0),IF(I298=C300,E299+ROUND((H298-J298)*I298,0),IF(I298=C299,E298+ROUND((H298-J298)*I298,0),E297+ROUND((H298-J298)*I298,0)))))","v":662800},{"$f":"MIN(K302:L302)","v":0},{"$f":"ROUND(SUM(H300+I300)*M298,0)","v":0},{"$f":"SUM(H300:J300)","v":662800},null,null,{"$f":"O299+1","v":60001},120000,0.3]
[{"$f":"B300+1","v":120001},null,0.4,{"$f":"B300","v":120000},{"$f":"IF(J298=0,0,E300)","v":22000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O300+1","v":120001},0,0.4]
["Surcharge Limit",null,null,null,null,null,null,0,{"$f":"IF(H298>H302,H298-H302,0)","v":1722000},{"$f":"IF(I302>0,ROUND(I302*I298,0),0)","v":688800},{"$f":"I302-J302","v":1033200},{"$f":"IF(H300>0,ROUND(H300*L298,0),0)","v":0},{"$f":"IF(K302>L302,0,L302-K302)","v":0},{"$f":"O301+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H300,IF($E$3=\"Female\",H307,IF($E$3=\"Senior Citizen\",H314,H321)))","v":662800}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I300,IF($E$3=\"Female\",I307,IF($E$3=\"Senior Citizen\",I314,I321)))","v":0}]
[0,40000,0,0,0,0,0,{"$f":"H298","v":1722000},{"$f":"VLOOKUP(H305,A305:C309,3)","v":0.4},{"$f":"INDEX(D305:D309,MATCH(I305,C305:C309,0))","v":120000},{"$f":"INDEX(E305:E309,MATCH(I305,C305:C309,0))","v":22000},{"$f":"IF(H305>H309,VLOOKUP(H305,A305:F309,6),0)","v":0},{"$f":"VLOOKUP(H305,A305:G309,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J300,IF($E$3=\"Female\",J307,IF($E$3=\"Senior Citizen\",J314,J321)))","v":0}]
[{"$f":"B305+1","v":40001},60000,0.2,{"$f":"B305","v":40000},{"$f":"(B306-B305)*C306","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K300,IF($E$3=\"Female\",K307,IF($E$3=\"Senior Citizen\",K314,K321)))","v":662800}]
[{"$f":"B306+1","v":60001},120000,0.3,{"$f":"B306","v":60000},{"$f":"E306+(B307-B306)*C307","v":22000},0,0,{"$f":"IF(I305=C309,E308+ROUND((H305-J305),0)*I305,IF(I305=C308,E307+ROUND((H305-J305)*I305,0),IF(I305=C307,E306+ROUND((H305-J305)*I305,0),IF(I305=C306,E305+ROUND((H305-J305)*I305,0),E304+ROUND((H305-J305)*I305,0)))))","v":662800},{"$f":"MIN(K309:L309)","v":0},{"$f":"ROUND(SUM(H307+I307)*M305,0)","v":0},{"$f":"SUM(H307:J307)","v":662800},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A297,IF($E$3=\"Female\",A304,IF($E$3=\"Senior Citizen\",A311,A318)))","v":"Not defined"}]
[{"$f":"B307+1","v":120001},null,0.4,{"$f":"B307","v":120000},{"$f":"IF(J305=0,0,E307)","v":22000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M302,IF($E$3=\"Female\",M309,IF($E$3=\"Senior Citizen\",M316,M323)))","v":0}]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H302","v":0},{"$f":"IF(H305>H309,H305-H309,0)","v":1722000},{"$f":"IF(I309>0,ROUND(I309*I305,0),0)","v":688800},{"$f":"I309-J309","v":1033200},{"$f":"IF(H307>0,ROUND(H307*L305,0),0)","v":0},{"$f":"IF(K309>L309,0,L309-K309)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K300,IF($E$3=\"Female\",K307,IF($E$3=\"Senior Citizen\",K314,K321)))","v":662800}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,40000,0,0,0,0,0,{"$f":"H298","v":1722000},{"$f":"VLOOKUP(H312,A312:C316,3)","v":0.4},{"$f":"INDEX(D312:D316,MATCH(I312,C312:C316,0))","v":120000},{"$f":"INDEX(E312:E316,MATCH(I312,C312:C316,0))","v":22000},{"$f":"IF(H312>H316,VLOOKUP(H312,A312:F316,6),0)","v":0},{"$f":"VLOOKUP(H312,A312:G316,7)","v":0}]
[{"$f":"B312+1","v":40001},60000,0.2,{"$f":"B312","v":40000},{"$f":"(B313-B312)*C313","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B313+1","v":60001},120000,0.3,{"$f":"B313","v":60000},{"$f":"E313+(B314-B313)*C314","v":22000},0,0,{"$f":"IF(I312=C316,E315+ROUND((H312-J312),0)*I312,IF(I312=C315,E314+ROUND((H312-J312)*I312,0),IF(I312=C314,E313+ROUND((H312-J312)*I312,0),IF(I312=C313,E312+ROUND((H312-J312)*I312,0),E311+ROUND((H312-J312)*I312,0)))))","v":662800},{"$f":"MIN(K316:L316)","v":0},{"$f":"ROUND(SUM(H314+I314)*M312,0)","v":0},{"$f":"SUM(H314:J314)","v":662800}]
[{"$f":"B314+1","v":120001},null,0.4,{"$f":"B314","v":120000},{"$f":"IF(J312=0,0,E314)","v":22000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H309","v":0},{"$f":"IF(H312>H316,H312-H316,0)","v":1722000},{"$f":"IF(I316>0,ROUND(I316*I312,0),0)","v":688800},{"$f":"I316-J316","v":1033200},{"$f":"IF(H314>0,ROUND(H314*L312,0),0)","v":0},{"$f":"IF(K316>L316,0,L316-K316)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,40000,0,0,0,0,0,{"$f":"H298","v":1722000},{"$f":"VLOOKUP(H319,A319:C323,3)","v":0.4},{"$f":"INDEX(D319:D323,MATCH(I319,C319:C323,0))","v":120000},{"$f":"INDEX(E319:E323,MATCH(I319,C319:C323,0))","v":22000},{"$f":"IF(H319>H323,VLOOKUP(H319,A319:F323,6),0)","v":0},{"$f":"VLOOKUP(H319,A319:G323,7)","v":0}]
[{"$f":"B319+1","v":40001},60000,0.2,{"$f":"B319","v":40000},{"$f":"(B320-B319)*C320","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B320+1","v":60001},120000,0.3,{"$f":"B320","v":60000},{"$f":"E320+(B321-B320)*C321","v":22000},0,0,{"$f":"IF(I319=C323,E322+ROUND((H319-J319),0)*I319,IF(I319=C322,E321+ROUND((H319-J319)*I319,0),IF(I319=C321,E320+ROUND((H319-J319)*I319,0),IF(I319=C320,E319+ROUND((H319-J319)*I319,0),E318+ROUND((H319-J319)*I319,0)))))","v":662800},{"$f":"MIN(K323:L323)","v":0},{"$f":"ROUND(SUM(H321+I321)*M319,0)","v":0},{"$f":"SUM(H321:J321)","v":662800}]
[{"$f":"B321+1","v":120001},null,0.4,{"$f":"B321","v":120000},{"$f":"IF(J319=0,0,E321)","v":22000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H316","v":0},{"$f":"IF(H319>H323,H319-H323,0)","v":1722000},{"$f":"IF(I323>0,ROUND(I323*I319,0),0)","v":688800},{"$f":"I323-J323","v":1033200},{"$f":"IF(H321>0,ROUND(H321*L319,0),0)","v":0},{"$f":"IF(K323>L323,0,L323-K323)","v":0}]
[null,null,1996,{"$f":"C324+1","v":1997},null,"1996-97"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C324","v":1996},{"$f":"D324","v":1997}]
[0,40000,0,0,0,0,0,{"$f":"$E$4","v":1722000},{"$f":"VLOOKUP(H327,A327:C331,3)","v":0.4},{"$f":"INDEX(D327:D331,MATCH(I327,C327:C331,0))","v":120000},{"$f":"INDEX(E327:E331,MATCH(I327,C327:C331,0))","v":21000},{"$f":"IF(H327>H331,VLOOKUP(H327,A327:F331,6),0)","v":0},{"$f":"VLOOKUP(H327,A327:G331,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B327,IF($E$3=\"Female\",B334,IF($E$3=\"Senior Citizen\",B341,B348)))","v":40000},0]
[{"$f":"B327+1","v":40001},60000,0.15,{"$f":"B327","v":40000},{"$f":"(B328-B327)*C328","v":3000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O327+1","v":40001},60000,0.15]
[{"$f":"B328+1","v":60001},120000,0.3,{"$f":"B328","v":60000},{"$f":"E328+(B329-B328)*C329","v":21000},0,0,{"$f":"IF(I327=C331,E330+ROUND((H327-J327),0)*I327,IF(I327=C330,E329+ROUND((H327-J327)*I327,0),IF(I327=C329,E328+ROUND((H327-J327)*I327,0),IF(I327=C328,E327+ROUND((H327-J327)*I327,0),E326+ROUND((H327-J327)*I327,0)))))","v":661800},{"$f":"MIN(K331:L331)","v":0},{"$f":"ROUND(SUM(H329+I329)*M327,0)","v":0},{"$f":"SUM(H329:J329)","v":661800},null,null,{"$f":"O328+1","v":60001},120000,0.3]
[{"$f":"B329+1","v":120001},null,0.4,{"$f":"B329","v":120000},{"$f":"IF(J327=0,0,E329)","v":21000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O329+1","v":120001},0,0.4]
["Surcharge Limit",null,null,null,null,null,null,0,{"$f":"IF(H327>H331,H327-H331,0)","v":1722000},{"$f":"IF(I331>0,ROUND(I331*I327,0),0)","v":688800},{"$f":"I331-J331","v":1033200},{"$f":"IF(H329>0,ROUND(H329*L327,0),0)","v":0},{"$f":"IF(K331>L331,0,L331-K331)","v":0},{"$f":"O330+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H329,IF($E$3=\"Female\",H336,IF($E$3=\"Senior Citizen\",H343,H350)))","v":661800}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I329,IF($E$3=\"Female\",I336,IF($E$3=\"Senior Citizen\",I343,I350)))","v":0}]
[0,40000,0,0,0,0,0,{"$f":"H327","v":1722000},{"$f":"VLOOKUP(H334,A334:C338,3)","v":0.4},{"$f":"INDEX(D334:D338,MATCH(I334,C334:C338,0))","v":120000},{"$f":"INDEX(E334:E338,MATCH(I334,C334:C338,0))","v":21000},{"$f":"IF(H334>H338,VLOOKUP(H334,A334:F338,6),0)","v":0},{"$f":"VLOOKUP(H334,A334:G338,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J329,IF($E$3=\"Female\",J336,IF($E$3=\"Senior Citizen\",J343,J350)))","v":0}]
[{"$f":"B334+1","v":40001},60000,0.15,{"$f":"B334","v":40000},{"$f":"(B335-B334)*C335","v":3000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K329,IF($E$3=\"Female\",K336,IF($E$3=\"Senior Citizen\",K343,K350)))","v":661800}]
[{"$f":"B335+1","v":60001},120000,0.3,{"$f":"B335","v":60000},{"$f":"E335+(B336-B335)*C336","v":21000},0,0,{"$f":"IF(I334=C338,E337+ROUND((H334-J334),0)*I334,IF(I334=C337,E336+ROUND((H334-J334)*I334,0),IF(I334=C336,E335+ROUND((H334-J334)*I334,0),IF(I334=C335,E334+ROUND((H334-J334)*I334,0),E333+ROUND((H334-J334)*I334,0)))))","v":661800},{"$f":"MIN(K338:L338)","v":0},{"$f":"ROUND(SUM(H336+I336)*M334,0)","v":0},{"$f":"SUM(H336:J336)","v":661800},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A326,IF($E$3=\"Female\",A333,IF($E$3=\"Senior Citizen\",A340,A347)))","v":"Not defined"}]
[{"$f":"B336+1","v":120001},null,0.4,{"$f":"B336","v":120000},{"$f":"IF(J334=0,0,E336)","v":21000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M331,IF($E$3=\"Female\",M338,IF($E$3=\"Senior Citizen\",M345,M352)))","v":0}]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H331","v":0},{"$f":"IF(H334>H338,H334-H338,0)","v":1722000},{"$f":"IF(I338>0,ROUND(I338*I334,0),0)","v":688800},{"$f":"I338-J338","v":1033200},{"$f":"IF(H336>0,ROUND(H336*L334,0),0)","v":0},{"$f":"IF(K338>L338,0,L338-K338)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K329,IF($E$3=\"Female\",K336,IF($E$3=\"Senior Citizen\",K343,K350)))","v":661800}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,40000,0,0,0,0,0,{"$f":"H327","v":1722000},{"$f":"VLOOKUP(H341,A341:C345,3)","v":0.4},{"$f":"INDEX(D341:D345,MATCH(I341,C341:C345,0))","v":120000},{"$f":"INDEX(E341:E345,MATCH(I341,C341:C345,0))","v":21000},{"$f":"IF(H341>H345,VLOOKUP(H341,A341:F345,6),0)","v":0},{"$f":"VLOOKUP(H341,A341:G345,7)","v":0}]
[{"$f":"B341+1","v":40001},60000,0.15,{"$f":"B341","v":40000},{"$f":"(B342-B341)*C342","v":3000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B342+1","v":60001},120000,0.3,{"$f":"B342","v":60000},{"$f":"E342+(B343-B342)*C343","v":21000},0,0,{"$f":"IF(I341=C345,E344+ROUND((H341-J341),0)*I341,IF(I341=C344,E343+ROUND((H341-J341)*I341,0),IF(I341=C343,E342+ROUND((H341-J341)*I341,0),IF(I341=C342,E341+ROUND((H341-J341)*I341,0),E340+ROUND((H341-J341)*I341,0)))))","v":661800},{"$f":"MIN(K345:L345)","v":0},{"$f":"ROUND(SUM(H343+I343)*M341,0)","v":0},{"$f":"SUM(H343:J343)","v":661800}]
[{"$f":"B343+1","v":120001},null,0.4,{"$f":"B343","v":120000},{"$f":"IF(J341=0,0,E343)","v":21000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H338","v":0},{"$f":"IF(H341>H345,H341-H345,0)","v":1722000},{"$f":"IF(I345>0,ROUND(I345*I341,0),0)","v":688800},{"$f":"I345-J345","v":1033200},{"$f":"IF(H343>0,ROUND(H343*L341,0),0)","v":0},{"$f":"IF(K345>L345,0,L345-K345)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,40000,0,0,0,0,0,{"$f":"H327","v":1722000},{"$f":"VLOOKUP(H348,A348:C352,3)","v":0.4},{"$f":"INDEX(D348:D352,MATCH(I348,C348:C352,0))","v":120000},{"$f":"INDEX(E348:E352,MATCH(I348,C348:C352,0))","v":21000},{"$f":"IF(H348>H352,VLOOKUP(H348,A348:F352,6),0)","v":0},{"$f":"VLOOKUP(H348,A348:G352,7)","v":0}]
[{"$f":"B348+1","v":40001},60000,0.15,{"$f":"B348","v":40000},{"$f":"(B349-B348)*C349","v":3000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B349+1","v":60001},120000,0.3,{"$f":"B349","v":60000},{"$f":"E349+(B350-B349)*C350","v":21000},0,0,{"$f":"IF(I348=C352,E351+ROUND((H348-J348),0)*I348,IF(I348=C351,E350+ROUND((H348-J348)*I348,0),IF(I348=C350,E349+ROUND((H348-J348)*I348,0),IF(I348=C349,E348+ROUND((H348-J348)*I348,0),E347+ROUND((H348-J348)*I348,0)))))","v":661800},{"$f":"MIN(K352:L352)","v":0},{"$f":"ROUND(SUM(H350+I350)*M348,0)","v":0},{"$f":"SUM(H350:J350)","v":661800}]
[{"$f":"B350+1","v":120001},null,0.4,{"$f":"B350","v":120000},{"$f":"IF(J348=0,0,E350)","v":21000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H345","v":0},{"$f":"IF(H348>H352,H348-H352,0)","v":1722000},{"$f":"IF(I352>0,ROUND(I352*I348,0),0)","v":688800},{"$f":"I352-J352","v":1033200},{"$f":"IF(H350>0,ROUND(H350*L348,0),0)","v":0},{"$f":"IF(K352>L352,0,L352-K352)","v":0}]
[null,null,1997,{"$f":"C353+1","v":1998},null,"1997-98"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C353","v":1997},{"$f":"D353","v":1998}]
[0,40000,0,0,0,0,0,{"$f":"$E$4","v":1722000},{"$f":"VLOOKUP(H356,A356:C360,3)","v":0.3},{"$f":"INDEX(D356:D360,MATCH(I356,C356:C360,0))","v":150000},{"$f":"INDEX(E356:E360,MATCH(I356,C356:C360,0))","v":20000},{"$f":"IF(H356>H360,VLOOKUP(H356,A356:F360,6),0)","v":0},{"$f":"VLOOKUP(H356,A356:G360,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B356,IF($E$3=\"Female\",B363,IF($E$3=\"Senior Citizen\",B370,B377)))","v":40000},0]
[{"$f":"B356+1","v":40001},60000,0.1,{"$f":"B356","v":40000},{"$f":"(B357-B356)*C357","v":2000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O356+1","v":40001},60000,0.1]
[{"$f":"B357+1","v":60001},150000,0.2,{"$f":"B357","v":60000},{"$f":"E357+(B358-B357)*C358","v":20000},0,0,{"$f":"IF(I356=C360,E359+ROUND((H356-J356),0)*I356,IF(I356=C359,E358+ROUND((H356-J356)*I356,0),IF(I356=C358,E357+ROUND((H356-J356)*I356,0),IF(I356=C357,E356+ROUND((H356-J356)*I356,0),E355+ROUND((H356-J356)*I356,0)))))","v":491600},{"$f":"MIN(K360:L360)","v":0},{"$f":"ROUND(SUM(H358+I358)*M356,0)","v":0},{"$f":"SUM(H358:J358)","v":491600},null,null,{"$f":"O357+1","v":60001},150000,0.2]
[{"$f":"B358+1","v":150001},null,0.3,{"$f":"B358","v":150000},{"$f":"IF(J356=0,0,E358)","v":20000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O358+1","v":150001},0,0.3]
["Surcharge Limit",null,null,null,null,null,null,0,{"$f":"IF(H356>H360,H356-H360,0)","v":1722000},{"$f":"IF(I360>0,ROUND(I360*I356,0),0)","v":516600},{"$f":"I360-J360","v":1205400},{"$f":"IF(H358>0,ROUND(H358*L356,0),0)","v":0},{"$f":"IF(K360>L360,0,L360-K360)","v":0},{"$f":"O359+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H358,IF($E$3=\"Female\",H365,IF($E$3=\"Senior Citizen\",H372,H379)))","v":491600}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I358,IF($E$3=\"Female\",I365,IF($E$3=\"Senior Citizen\",I372,I379)))","v":0}]
[0,40000,0,0,0,0,0,{"$f":"H356","v":1722000},{"$f":"VLOOKUP(H363,A363:C367,3)","v":0.3},{"$f":"INDEX(D363:D367,MATCH(I363,C363:C367,0))","v":150000},{"$f":"INDEX(E363:E367,MATCH(I363,C363:C367,0))","v":20000},{"$f":"IF(H363>H367,VLOOKUP(H363,A363:F367,6),0)","v":0},{"$f":"VLOOKUP(H363,A363:G367,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J358,IF($E$3=\"Female\",J365,IF($E$3=\"Senior Citizen\",J372,J379)))","v":0}]
[{"$f":"B363+1","v":40001},60000,0.1,{"$f":"B363","v":40000},{"$f":"(B364-B363)*C364","v":2000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K358,IF($E$3=\"Female\",K365,IF($E$3=\"Senior Citizen\",K372,K379)))","v":491600}]
[{"$f":"B364+1","v":60001},150000,0.2,{"$f":"B364","v":60000},{"$f":"E364+(B365-B364)*C365","v":20000},0,0,{"$f":"IF(I363=C367,E366+ROUND((H363-J363),0)*I363,IF(I363=C366,E365+ROUND((H363-J363)*I363,0),IF(I363=C365,E364+ROUND((H363-J363)*I363,0),IF(I363=C364,E363+ROUND((H363-J363)*I363,0),E362+ROUND((H363-J363)*I363,0)))))","v":491600},{"$f":"MIN(K367:L367)","v":0},{"$f":"ROUND(SUM(H365+I365)*M363,0)","v":0},{"$f":"SUM(H365:J365)","v":491600},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A355,IF($E$3=\"Female\",A362,IF($E$3=\"Senior Citizen\",A369,A376)))","v":"Not defined"}]
[{"$f":"B365+1","v":150001},null,0.3,{"$f":"B365","v":150000},{"$f":"IF(J363=0,0,E365)","v":20000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M360,IF($E$3=\"Female\",M367,IF($E$3=\"Senior Citizen\",M374,M381)))","v":0}]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H360","v":0},{"$f":"IF(H363>H367,H363-H367,0)","v":1722000},{"$f":"IF(I367>0,ROUND(I367*I363,0),0)","v":516600},{"$f":"I367-J367","v":1205400},{"$f":"IF(H365>0,ROUND(H365*L363,0),0)","v":0},{"$f":"IF(K367>L367,0,L367-K367)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K358,IF($E$3=\"Female\",K365,IF($E$3=\"Senior Citizen\",K372,K379)))","v":491600}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,40000,0,0,0,0,0,{"$f":"H356","v":1722000},{"$f":"VLOOKUP(H370,A370:C374,3)","v":0.3},{"$f":"INDEX(D370:D374,MATCH(I370,C370:C374,0))","v":150000},{"$f":"INDEX(E370:E374,MATCH(I370,C370:C374,0))","v":20000},{"$f":"IF(H370>H374,VLOOKUP(H370,A370:F374,6),0)","v":0},{"$f":"VLOOKUP(H370,A370:G374,7)","v":0}]
[{"$f":"B370+1","v":40001},60000,0.1,{"$f":"B370","v":40000},{"$f":"(B371-B370)*C371","v":2000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B371+1","v":60001},150000,0.2,{"$f":"B371","v":60000},{"$f":"E371+(B372-B371)*C372","v":20000},0,0,{"$f":"IF(I370=C374,E373+ROUND((H370-J370),0)*I370,IF(I370=C373,E372+ROUND((H370-J370)*I370,0),IF(I370=C372,E371+ROUND((H370-J370)*I370,0),IF(I370=C371,E370+ROUND((H370-J370)*I370,0),E369+ROUND((H370-J370)*I370,0)))))","v":491600},{"$f":"MIN(K374:L374)","v":0},{"$f":"ROUND(SUM(H372+I372)*M370,0)","v":0},{"$f":"SUM(H372:J372)","v":491600}]
[{"$f":"B372+1","v":150001},null,0.3,{"$f":"B372","v":150000},{"$f":"IF(J370=0,0,E372)","v":20000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H367","v":0},{"$f":"IF(H370>H374,H370-H374,0)","v":1722000},{"$f":"IF(I374>0,ROUND(I374*I370,0),0)","v":516600},{"$f":"I374-J374","v":1205400},{"$f":"IF(H372>0,ROUND(H372*L370,0),0)","v":0},{"$f":"IF(K374>L374,0,L374-K374)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,40000,0,0,0,0,0,{"$f":"H356","v":1722000},{"$f":"VLOOKUP(H377,A377:C381,3)","v":0.3},{"$f":"INDEX(D377:D381,MATCH(I377,C377:C381,0))","v":150000},{"$f":"INDEX(E377:E381,MATCH(I377,C377:C381,0))","v":20000},{"$f":"IF(H377>H381,VLOOKUP(H377,A377:F381,6),0)","v":0},{"$f":"VLOOKUP(H377,A377:G381,7)","v":0}]
[{"$f":"B377+1","v":40001},60000,0.1,{"$f":"B377","v":40000},{"$f":"(B378-B377)*C378","v":2000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B378+1","v":60001},150000,0.2,{"$f":"B378","v":60000},{"$f":"E378+(B379-B378)*C379","v":20000},0,0,{"$f":"IF(I377=C381,E380+ROUND((H377-J377),0)*I377,IF(I377=C380,E379+ROUND((H377-J377)*I377,0),IF(I377=C379,E378+ROUND((H377-J377)*I377,0),IF(I377=C378,E377+ROUND((H377-J377)*I377,0),E376+ROUND((H377-J377)*I377,0)))))","v":491600},{"$f":"MIN(K381:L381)","v":0},{"$f":"ROUND(SUM(H379+I379)*M377,0)","v":0},{"$f":"SUM(H379:J379)","v":491600}]
[{"$f":"B379+1","v":150001},null,0.3,{"$f":"B379","v":150000},{"$f":"IF(J377=0,0,E379)","v":20000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H374","v":0},{"$f":"IF(H377>H381,H377-H381,0)","v":1722000},{"$f":"IF(I381>0,ROUND(I381*I377,0),0)","v":516600},{"$f":"I381-J381","v":1205400},{"$f":"IF(H379>0,ROUND(H379*L377,0),0)","v":0},{"$f":"IF(K381>L381,0,L381-K381)","v":0}]
[null,null,1998,{"$f":"C382+1","v":1999},null,"1998-99"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C382","v":1998},{"$f":"D382","v":1999}]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":1722000},{"$f":"VLOOKUP(H385,A385:C389,3)","v":0.3},{"$f":"INDEX(D385:D389,MATCH(I385,C385:C389,0))","v":150000},{"$f":"INDEX(E385:E389,MATCH(I385,C385:C389,0))","v":19000},{"$f":"IF(H385>H389,VLOOKUP(H385,A385:F389,6),0)","v":0},{"$f":"VLOOKUP(H385,A385:G389,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B385,IF($E$3=\"Female\",B392,IF($E$3=\"Senior Citizen\",B399,B406)))","v":50000},0]
[{"$f":"B385+1","v":50001},60000,0.1,{"$f":"B385","v":50000},{"$f":"(B386-B385)*C386","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O385+1","v":50001},60000,0.1]
[{"$f":"B386+1","v":60001},150000,0.2,{"$f":"B386","v":60000},{"$f":"E386+(B387-B386)*C387","v":19000},0,0,{"$f":"IF(I385=C389,E388+ROUND((H385-J385),0)*I385,IF(I385=C388,E387+ROUND((H385-J385)*I385,0),IF(I385=C387,E386+ROUND((H385-J385)*I385,0),IF(I385=C386,E385+ROUND((H385-J385)*I385,0),E384+ROUND((H385-J385)*I385,0)))))","v":490600},{"$f":"MIN(K389:L389)","v":0},{"$f":"ROUND(SUM(H387+I387)*M385,0)","v":0},{"$f":"SUM(H387:J387)","v":490600},null,null,{"$f":"O386+1","v":60001},150000,0.2]
[{"$f":"B387+1","v":150001},null,0.3,{"$f":"B387","v":150000},{"$f":"IF(J385=0,0,E387)","v":19000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O387+1","v":150001},0,0.3]
["Surcharge Limit",null,null,null,null,null,null,0,{"$f":"IF(H385>H389,H385-H389,0)","v":1722000},{"$f":"IF(I389>0,ROUND(I389*I385,0),0)","v":516600},{"$f":"I389-J389","v":1205400},{"$f":"IF(H387>0,ROUND(H387*L385,0),0)","v":0},{"$f":"IF(K389>L389,0,L389-K389)","v":0},{"$f":"O388+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H387,IF($E$3=\"Female\",H394,IF($E$3=\"Senior Citizen\",H401,H408)))","v":490600}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I387,IF($E$3=\"Female\",I394,IF($E$3=\"Senior Citizen\",I401,I408)))","v":0}]
[0,50000,0,0,0,0,0,{"$f":"H385","v":1722000},{"$f":"VLOOKUP(H392,A392:C396,3)","v":0.3},{"$f":"INDEX(D392:D396,MATCH(I392,C392:C396,0))","v":150000},{"$f":"INDEX(E392:E396,MATCH(I392,C392:C396,0))","v":19000},{"$f":"IF(H392>H396,VLOOKUP(H392,A392:F396,6),0)","v":0},{"$f":"VLOOKUP(H392,A392:G396,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J387,IF($E$3=\"Female\",J394,IF($E$3=\"Senior Citizen\",J401,J408)))","v":0}]
[{"$f":"B392+1","v":50001},60000,0.1,{"$f":"B392","v":50000},{"$f":"(B393-B392)*C393","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K387,IF($E$3=\"Female\",K394,IF($E$3=\"Senior Citizen\",K401,K408)))","v":490600}]
[{"$f":"B393+1","v":60001},150000,0.2,{"$f":"B393","v":60000},{"$f":"E393+(B394-B393)*C394","v":19000},0,0,{"$f":"IF(I392=C396,E395+ROUND((H392-J392),0)*I392,IF(I392=C395,E394+ROUND((H392-J392)*I392,0),IF(I392=C394,E393+ROUND((H392-J392)*I392,0),IF(I392=C393,E392+ROUND((H392-J392)*I392,0),E391+ROUND((H392-J392)*I392,0)))))","v":490600},{"$f":"MIN(K396:L396)","v":0},{"$f":"ROUND(SUM(H394+I394)*M392,0)","v":0},{"$f":"SUM(H394:J394)","v":490600},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A384,IF($E$3=\"Female\",A391,IF($E$3=\"Senior Citizen\",A398,A405)))","v":"Not defined"}]
[{"$f":"B394+1","v":150001},null,0.3,{"$f":"B394","v":150000},{"$f":"IF(J392=0,0,E394)","v":19000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M389,IF($E$3=\"Female\",M396,IF($E$3=\"Senior Citizen\",M403,M410)))","v":0}]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H389","v":0},{"$f":"IF(H392>H396,H392-H396,0)","v":1722000},{"$f":"IF(I396>0,ROUND(I396*I392,0),0)","v":516600},{"$f":"I396-J396","v":1205400},{"$f":"IF(H394>0,ROUND(H394*L392,0),0)","v":0},{"$f":"IF(K396>L396,0,L396-K396)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K387,IF($E$3=\"Female\",K394,IF($E$3=\"Senior Citizen\",K401,K408)))","v":490600}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H385","v":1722000},{"$f":"VLOOKUP(H399,A399:C403,3)","v":0.3},{"$f":"INDEX(D399:D403,MATCH(I399,C399:C403,0))","v":150000},{"$f":"INDEX(E399:E403,MATCH(I399,C399:C403,0))","v":19000},{"$f":"IF(H399>H403,VLOOKUP(H399,A399:F403,6),0)","v":0},{"$f":"VLOOKUP(H399,A399:G403,7)","v":0}]
[{"$f":"B399+1","v":50001},60000,0.1,{"$f":"B399","v":50000},{"$f":"(B400-B399)*C400","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B400+1","v":60001},150000,0.2,{"$f":"B400","v":60000},{"$f":"E400+(B401-B400)*C401","v":19000},0,0,{"$f":"IF(I399=C403,E402+ROUND((H399-J399),0)*I399,IF(I399=C402,E401+ROUND((H399-J399)*I399,0),IF(I399=C401,E400+ROUND((H399-J399)*I399,0),IF(I399=C400,E399+ROUND((H399-J399)*I399,0),E398+ROUND((H399-J399)*I399,0)))))","v":490600},{"$f":"MIN(K403:L403)","v":0},{"$f":"ROUND(SUM(H401+I401)*M399,0)","v":0},{"$f":"SUM(H401:J401)","v":490600}]
[{"$f":"B401+1","v":150001},null,0.3,{"$f":"B401","v":150000},{"$f":"IF(J399=0,0,E401)","v":19000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H396","v":0},{"$f":"IF(H399>H403,H399-H403,0)","v":1722000},{"$f":"IF(I403>0,ROUND(I403*I399,0),0)","v":516600},{"$f":"I403-J403","v":1205400},{"$f":"IF(H401>0,ROUND(H401*L399,0),0)","v":0},{"$f":"IF(K403>L403,0,L403-K403)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H385","v":1722000},{"$f":"VLOOKUP(H406,A406:C410,3)","v":0.3},{"$f":"INDEX(D406:D410,MATCH(I406,C406:C410,0))","v":150000},{"$f":"INDEX(E406:E410,MATCH(I406,C406:C410,0))","v":19000},{"$f":"IF(H406>H410,VLOOKUP(H406,A406:F410,6),0)","v":0},{"$f":"VLOOKUP(H406,A406:G410,7)","v":0}]
[{"$f":"B406+1","v":50001},60000,0.1,{"$f":"B406","v":50000},{"$f":"(B407-B406)*C407","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B407+1","v":60001},150000,0.2,{"$f":"B407","v":60000},{"$f":"E407+(B408-B407)*C408","v":19000},0,0,{"$f":"IF(I406=C410,E409+ROUND((H406-J406),0)*I406,IF(I406=C409,E408+ROUND((H406-J406)*I406,0),IF(I406=C408,E407+ROUND((H406-J406)*I406,0),IF(I406=C407,E406+ROUND((H406-J406)*I406,0),E405+ROUND((H406-J406)*I406,0)))))","v":490600},{"$f":"MIN(K410:L410)","v":0},{"$f":"ROUND(SUM(H408+I408)*M406,0)","v":0},{"$f":"SUM(H408:J408)","v":490600}]
[{"$f":"B408+1","v":150001},null,0.3,{"$f":"B408","v":150000},{"$f":"IF(J406=0,0,E408)","v":19000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H403","v":0},{"$f":"IF(H406>H410,H406-H410,0)","v":1722000},{"$f":"IF(I410>0,ROUND(I410*I406,0),0)","v":516600},{"$f":"I410-J410","v":1205400},{"$f":"IF(H408>0,ROUND(H408*L406,0),0)","v":0},{"$f":"IF(K410>L410,0,L410-K410)","v":0}]
[null,null,1999,{"$f":"C411+1","v":2000},null,"1999-00"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C411","v":1999},{"$f":"D411","v":2000}]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":1722000},{"$f":"VLOOKUP(H414,A414:C418,3)","v":0.3},{"$f":"INDEX(D414:D418,MATCH(I414,C414:C418,0))","v":150000},{"$f":"INDEX(E414:E418,MATCH(I414,C414:C418,0))","v":19000},{"$f":"IF(H414>H418,VLOOKUP(H414,A414:F418,6),0)","v":0.1},{"$f":"VLOOKUP(H414,A414:G418,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B414,IF($E$3=\"Female\",B421,IF($E$3=\"Senior Citizen\",B428,B435)))","v":50000},0]
[{"$f":"B414+1","v":50001},60000,0.1,{"$f":"B414","v":50000},{"$f":"(B415-B414)*C415","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O414+1","v":50001},60000,0.1]
[{"$f":"B415+1","v":60001},150000,0.2,{"$f":"B415","v":60000},{"$f":"E415+(B416-B415)*C416","v":19000},0.1,0,{"$f":"IF(I414=C418,E417+ROUND((H414-J414),0)*I414,IF(I414=C417,E416+ROUND((H414-J414)*I414,0),IF(I414=C416,E415+ROUND((H414-J414)*I414,0),IF(I414=C415,E414+ROUND((H414-J414)*I414,0),E413+ROUND((H414-J414)*I414,0)))))","v":490600},{"$f":"MIN(K418:L418)","v":49060},{"$f":"ROUND(SUM(H416+I416)*M414,0)","v":0},{"$f":"SUM(H416:J416)","v":539660},null,null,{"$f":"O415+1","v":60001},150000,0.2]
[{"$f":"B416+1","v":150001},null,0.3,{"$f":"B416","v":150000},{"$f":"IF(J414=0,0,E416)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O416+1","v":150001},0,0.3]
["Surcharge Limit",null,null,60000,null,null,null,60000,{"$f":"IF(H414>H418,H414-H418,0)","v":1662000},{"$f":"IF(I418>0,ROUND(I418*I414,0),0)","v":498600},{"$f":"I418-J418","v":1163400},{"$f":"IF(H416>0,ROUND(H416*L414,0),0)","v":49060},{"$f":"IF(K418>L418,0,L418-K418)","v":0},{"$f":"O417+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H416,IF($E$3=\"Female\",H423,IF($E$3=\"Senior Citizen\",H430,H437)))","v":490600}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I416,IF($E$3=\"Female\",I423,IF($E$3=\"Senior Citizen\",I430,I437)))","v":49060}]
[0,50000,0,0,0,0,0,{"$f":"H414","v":1722000},{"$f":"VLOOKUP(H421,A421:C425,3)","v":0.3},{"$f":"INDEX(D421:D425,MATCH(I421,C421:C425,0))","v":150000},{"$f":"INDEX(E421:E425,MATCH(I421,C421:C425,0))","v":19000},{"$f":"IF(H421>H425,VLOOKUP(H421,A421:F425,6),0)","v":0.1},{"$f":"VLOOKUP(H421,A421:G425,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J416,IF($E$3=\"Female\",J423,IF($E$3=\"Senior Citizen\",J430,J437)))","v":0}]
[{"$f":"B421+1","v":50001},60000,0.1,{"$f":"B421","v":50000},{"$f":"(B422-B421)*C422","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K416,IF($E$3=\"Female\",K423,IF($E$3=\"Senior Citizen\",K430,K437)))","v":539660}]
[{"$f":"B422+1","v":60001},150000,0.2,{"$f":"B422","v":60000},{"$f":"E422+(B423-B422)*C423","v":19000},0.1,0,{"$f":"IF(I421=C425,E424+ROUND((H421-J421),0)*I421,IF(I421=C424,E423+ROUND((H421-J421)*I421,0),IF(I421=C423,E422+ROUND((H421-J421)*I421,0),IF(I421=C422,E421+ROUND((H421-J421)*I421,0),E420+ROUND((H421-J421)*I421,0)))))","v":490600},{"$f":"MIN(K425:L425)","v":49060},{"$f":"ROUND(SUM(H423+I423)*M421,0)","v":0},{"$f":"SUM(H423:J423)","v":539660},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A413,IF($E$3=\"Female\",A420,IF($E$3=\"Senior Citizen\",A427,A434)))","v":"Not defined"}]
[{"$f":"B423+1","v":150001},null,0.3,{"$f":"B423","v":150000},{"$f":"IF(J421=0,0,E423)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M418,IF($E$3=\"Female\",M425,IF($E$3=\"Senior Citizen\",M432,M439)))","v":0}]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H418","v":60000},{"$f":"IF(H421>H425,H421-H425,0)","v":1662000},{"$f":"IF(I425>0,ROUND(I425*I421,0),0)","v":498600},{"$f":"I425-J425","v":1163400},{"$f":"IF(H423>0,ROUND(H423*L421,0),0)","v":49060},{"$f":"IF(K425>L425,0,L425-K425)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K416,IF($E$3=\"Female\",K423,IF($E$3=\"Senior Citizen\",K430,K437)))","v":539660}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H414","v":1722000},{"$f":"VLOOKUP(H428,A428:C432,3)","v":0.3},{"$f":"INDEX(D428:D432,MATCH(I428,C428:C432,0))","v":150000},{"$f":"INDEX(E428:E432,MATCH(I428,C428:C432,0))","v":19000},{"$f":"IF(H428>H432,VLOOKUP(H428,A428:F432,6),0)","v":0.1},{"$f":"VLOOKUP(H428,A428:G432,7)","v":0}]
[{"$f":"B428+1","v":50001},60000,0.1,{"$f":"B428","v":50000},{"$f":"(B429-B428)*C429","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B429+1","v":60001},150000,0.2,{"$f":"B429","v":60000},{"$f":"E429+(B430-B429)*C430","v":19000},0.1,0,{"$f":"IF(I428=C432,E431+ROUND((H428-J428),0)*I428,IF(I428=C431,E430+ROUND((H428-J428)*I428,0),IF(I428=C430,E429+ROUND((H428-J428)*I428,0),IF(I428=C429,E428+ROUND((H428-J428)*I428,0),E427+ROUND((H428-J428)*I428,0)))))","v":490600},{"$f":"MIN(K432:L432)","v":49060},{"$f":"ROUND(SUM(H430+I430)*M428,0)","v":0},{"$f":"SUM(H430:J430)","v":539660}]
[{"$f":"B430+1","v":150001},null,0.3,{"$f":"B430","v":150000},{"$f":"IF(J428=0,0,E430)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H425","v":60000},{"$f":"IF(H428>H432,H428-H432,0)","v":1662000},{"$f":"IF(I432>0,ROUND(I432*I428,0),0)","v":498600},{"$f":"I432-J432","v":1163400},{"$f":"IF(H430>0,ROUND(H430*L428,0),0)","v":49060},{"$f":"IF(K432>L432,0,L432-K432)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H414","v":1722000},{"$f":"VLOOKUP(H435,A435:C439,3)","v":0.3},{"$f":"INDEX(D435:D439,MATCH(I435,C435:C439,0))","v":150000},{"$f":"INDEX(E435:E439,MATCH(I435,C435:C439,0))","v":19000},{"$f":"IF(H435>H439,VLOOKUP(H435,A435:F439,6),0)","v":0.1},{"$f":"VLOOKUP(H435,A435:G439,7)","v":0}]
[{"$f":"B435+1","v":50001},60000,0.1,{"$f":"B435","v":50000},{"$f":"(B436-B435)*C436","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B436+1","v":60001},150000,0.2,{"$f":"B436","v":60000},{"$f":"E436+(B437-B436)*C437","v":19000},0.1,0,{"$f":"IF(I435=C439,E438+ROUND((H435-J435),0)*I435,IF(I435=C438,E437+ROUND((H435-J435)*I435,0),IF(I435=C437,E436+ROUND((H435-J435)*I435,0),IF(I435=C436,E435+ROUND((H435-J435)*I435,0),E434+ROUND((H435-J435)*I435,0)))))","v":490600},{"$f":"MIN(K439:L439)","v":49060},{"$f":"ROUND(SUM(H437+I437)*M435,0)","v":0},{"$f":"SUM(H437:J437)","v":539660}]
[{"$f":"B437+1","v":150001},null,0.3,{"$f":"B437","v":150000},{"$f":"IF(J435=0,0,E437)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H432","v":60000},{"$f":"IF(H435>H439,H435-H439,0)","v":1662000},{"$f":"IF(I439>0,ROUND(I439*I435,0),0)","v":498600},{"$f":"I439-J439","v":1163400},{"$f":"IF(H437>0,ROUND(H437*L435,0),0)","v":49060},{"$f":"IF(K439>L439,0,L439-K439)","v":0}]
[null,null,2000,{"$f":"C440+1","v":2001},null,"2000-01"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C440","v":2000},{"$f":"D440","v":2001}]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":1722000},{"$f":"VLOOKUP(H443,A443:C447,3)","v":0.3},{"$f":"INDEX(D443:D447,MATCH(I443,C443:C447,0))","v":150000},{"$f":"INDEX(E443:E447,MATCH(I443,C443:C447,0))","v":19000},{"$f":"IF(H443>H447,VLOOKUP(H443,A443:F447,6),0)","v":0.17},{"$f":"VLOOKUP(H443,A443:G447,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B443,IF($E$3=\"Female\",B450,IF($E$3=\"Senior Citizen\",B457,B464)))","v":50000},0]
[{"$f":"B443+1","v":50001},60000,0.1,{"$f":"B443","v":50000},{"$f":"(B444-B443)*C444","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O443+1","v":50001},60000,0.1]
[{"$f":"B444+1","v":60001},150000,0.2,{"$f":"B444","v":60000},{"$f":"E444+(B445-B444)*C445","v":19000},0.12,0,{"$f":"IF(I443=C447,E446+ROUND((H443-J443),0)*I443,IF(I443=C446,E445+ROUND((H443-J443)*I443,0),IF(I443=C445,E444+ROUND((H443-J443)*I443,0),IF(I443=C444,E443+ROUND((H443-J443)*I443,0),E442+ROUND((H443-J443)*I443,0)))))","v":490600},{"$f":"MIN(K447:L447)","v":83402},{"$f":"ROUND(SUM(H445+I445)*M443,0)","v":0},{"$f":"SUM(H445:J445)","v":574002},null,null,{"$f":"O444+1","v":60001},150000,0.2]
[{"$f":"B445+1","v":150001},null,0.3,{"$f":"B445","v":150000},{"$f":"IF(J443=0,0,E445)","v":19000},0.17,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O445+1","v":150001},0,0.3]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"IF(H443>150000,150000,60000)","v":150000},{"$f":"IF(H443>H447,H443-H447,0)","v":1572000},{"$f":"IF(I447>0,ROUND(I447*I443,0),0)","v":471600},{"$f":"I447-J447","v":1100400},{"$f":"IF(H445>0,ROUND(H445*L443,0),0)","v":83402},{"$f":"IF(K447>L447,0,L447-K447)","v":0},{"$f":"O446+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H445,IF($E$3=\"Female\",H452,IF($E$3=\"Senior Citizen\",H459,H466)))","v":490600}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I445,IF($E$3=\"Female\",I452,IF($E$3=\"Senior Citizen\",I459,I466)))","v":83402}]
[0,50000,0,0,0,0,0,{"$f":"H443","v":1722000},{"$f":"VLOOKUP(H450,A450:C454,3)","v":0.3},{"$f":"INDEX(D450:D454,MATCH(I450,C450:C454,0))","v":150000},{"$f":"INDEX(E450:E454,MATCH(I450,C450:C454,0))","v":19000},{"$f":"IF(H450>H454,VLOOKUP(H450,A450:F454,6),0)","v":0.17},{"$f":"VLOOKUP(H450,A450:G454,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J445,IF($E$3=\"Female\",J452,IF($E$3=\"Senior Citizen\",J459,J466)))","v":0}]
[{"$f":"B450+1","v":50001},60000,0.1,{"$f":"B450","v":50000},{"$f":"(B451-B450)*C451","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K445,IF($E$3=\"Female\",K452,IF($E$3=\"Senior Citizen\",K459,K466)))","v":574002}]
[{"$f":"B451+1","v":60001},150000,0.2,{"$f":"B451","v":60000},{"$f":"E451+(B452-B451)*C452","v":19000},0.12,0,{"$f":"IF(I450=C454,E453+ROUND((H450-J450),0)*I450,IF(I450=C453,E452+ROUND((H450-J450)*I450,0),IF(I450=C452,E451+ROUND((H450-J450)*I450,0),IF(I450=C451,E450+ROUND((H450-J450)*I450,0),E449+ROUND((H450-J450)*I450,0)))))","v":490600},{"$f":"MIN(K454:L454)","v":83402},{"$f":"ROUND(SUM(H452+I452)*M450,0)","v":0},{"$f":"SUM(H452:J452)","v":574002},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A442,IF($E$3=\"Female\",A449,IF($E$3=\"Senior Citizen\",A456,A463)))","v":"(below 65 years)"}]
[{"$f":"B452+1","v":150001},null,0.3,{"$f":"B452","v":150000},{"$f":"IF(J450=0,0,E452)","v":19000},0.17,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M447,IF($E$3=\"Female\",M454,IF($E$3=\"Senior Citizen\",M461,M468)))","v":0}]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"IF(H450>150000,150000,60000)","v":150000},{"$f":"IF(H450>H454,H450-H454,0)","v":1572000},{"$f":"IF(I454>0,ROUND(I454*I450,0),0)","v":471600},{"$f":"I454-J454","v":1100400},{"$f":"IF(H452>0,ROUND(H452*L450,0),0)","v":83402},{"$f":"IF(K454>L454,0,L454-K454)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K445,IF($E$3=\"Female\",K452,IF($E$3=\"Senior Citizen\",K459,K466)))","v":574002}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 65 years)"]
[0,50000,0,0,0,0,0,{"$f":"H443","v":1722000},{"$f":"VLOOKUP(H457,A457:C461,3)","v":0.3},{"$f":"INDEX(D457:D461,MATCH(I457,C457:C461,0))","v":150000},{"$f":"INDEX(E457:E461,MATCH(I457,C457:C461,0))","v":19000},{"$f":"IF(H457>H461,VLOOKUP(H457,A457:F461,6),0)","v":0.17},{"$f":"VLOOKUP(H457,A457:G461,7)","v":0}]
[{"$f":"B457+1","v":50001},60000,0.1,{"$f":"B457","v":50000},{"$f":"(B458-B457)*C458","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B458+1","v":60001},150000,0.2,{"$f":"B458","v":60000},{"$f":"E458+(B459-B458)*C459","v":19000},0.12,0,{"$f":"IF(I457=C461,E460+ROUND((H457-J457),0)*I457,IF(I457=C460,E459+ROUND((H457-J457)*I457,0),IF(I457=C459,E458+ROUND((H457-J457)*I457,0),IF(I457=C458,E457+ROUND((H457-J457)*I457,0),E456+ROUND((H457-J457)*I457,0)))))","v":490600},{"$f":"MIN(K461:L461)","v":83402},{"$f":"ROUND(SUM(H459+I459)*M457,0)","v":0},{"$f":"SUM(H459:J459)","v":574002}]
[{"$f":"B459+1","v":150001},null,0.3,{"$f":"B459","v":150000},{"$f":"IF(J457=0,0,E459)","v":19000},0.17,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"IF(H457>150000,150000,60000)","v":150000},{"$f":"IF(H457>H461,H457-H461,0)","v":1572000},{"$f":"IF(I461>0,ROUND(I461*I457,0),0)","v":471600},{"$f":"I461-J461","v":1100400},{"$f":"IF(H459>0,ROUND(H459*L457,0),0)","v":83402},{"$f":"IF(K461>L461,0,L461-K461)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H457","v":1722000},{"$f":"VLOOKUP(H464,A464:C468,3)","v":0.3},{"$f":"INDEX(D464:D468,MATCH(I464,C464:C468,0))","v":150000},{"$f":"INDEX(E464:E468,MATCH(I464,C464:C468,0))","v":19000},{"$f":"IF(H464>H468,VLOOKUP(H464,A464:F468,6),0)","v":0.17},{"$f":"VLOOKUP(H464,A464:G468,7)","v":0}]
[{"$f":"B464+1","v":50001},60000,0.1,{"$f":"B464","v":50000},{"$f":"(B465-B464)*C465","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B465+1","v":60001},150000,0.2,{"$f":"B465","v":60000},{"$f":"E465+(B466-B465)*C466","v":19000},0.12,0,{"$f":"IF(I464=C468,E467+ROUND((H464-J464),0)*I464,IF(I464=C467,E466+ROUND((H464-J464)*I464,0),IF(I464=C466,E465+ROUND((H464-J464)*I464,0),IF(I464=C465,E464+ROUND((H464-J464)*I464,0),E463+ROUND((H464-J464)*I464,0)))))","v":490600},{"$f":"MIN(K468:L468)","v":83402},{"$f":"ROUND(SUM(H466+I466)*M464,0)","v":0},{"$f":"SUM(H466:J466)","v":574002}]
[{"$f":"B466+1","v":150001},null,0.3,{"$f":"B466","v":150000},{"$f":"IF(J464=0,0,E466)","v":19000},0.17,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"IF(H464>150000,150000,60000)","v":150000},{"$f":"IF(H464>H468,H464-H468,0)","v":1572000},{"$f":"IF(I468>0,ROUND(I468*I464,0),0)","v":471600},{"$f":"I468-J468","v":1100400},{"$f":"IF(H466>0,ROUND(H466*L464,0),0)","v":83402},{"$f":"IF(K468>L468,0,L468-K468)","v":0}]
[null,null,2001,{"$f":"C469+1","v":2002},null,"2001-02"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C469","v":2001},{"$f":"D469","v":2002}]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":1722000},{"$f":"VLOOKUP(H472,A472:C476,3)","v":0.3},{"$f":"INDEX(D472:D476,MATCH(I472,C472:C476,0))","v":150000},{"$f":"INDEX(E472:E476,MATCH(I472,C472:C476,0))","v":19000},{"$f":"IF(H472>H476,VLOOKUP(H472,A472:F476,6),0)","v":0.02},{"$f":"VLOOKUP(H472,A472:G476,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B472,IF($E$3=\"Female\",B479,IF($E$3=\"Senior Citizen\",B486,B493)))","v":50000},0]
[{"$f":"B472+1","v":50001},60000,0.1,{"$f":"B472","v":50000},{"$f":"(B473-B472)*C473","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O472+1","v":50001},60000,0.1]
[{"$f":"B473+1","v":60001},150000,0.2,{"$f":"B473","v":60000},{"$f":"E473+(B474-B473)*C474","v":19000},0.02,0,{"$f":"IF(I472=C476,E475+ROUND((H472-J472),0)*I472,IF(I472=C475,E474+ROUND((H472-J472)*I472,0),IF(I472=C474,E473+ROUND((H472-J472)*I472,0),IF(I472=C473,E472+ROUND((H472-J472)*I472,0),E471+ROUND((H472-J472)*I472,0)))))","v":490600},{"$f":"MIN(K476:L476)","v":9812},{"$f":"ROUND(SUM(H474+I474)*M472,0)","v":0},{"$f":"SUM(H474:J474)","v":500412},null,null,{"$f":"O473+1","v":60001},150000,0.2]
[{"$f":"B474+1","v":150001},null,0.3,{"$f":"B474","v":150000},{"$f":"IF(J472=0,0,E474)","v":19000},0.02,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O474+1","v":150001},0,0.3]
["Surcharge Limit",null,null,60000,null,null,null,60000,{"$f":"IF(H472>H476,H472-H476,0)","v":1662000},{"$f":"IF(I476>0,ROUND(I476*I472,0),0)","v":498600},{"$f":"I476-J476","v":1163400},{"$f":"IF(H474>0,ROUND(H474*L472,0),0)","v":9812},{"$f":"IF(K476>L476,0,L476-K476)","v":0},{"$f":"O475+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H474,IF($E$3=\"Female\",H481,IF($E$3=\"Senior Citizen\",H488,H495)))","v":490600}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I474,IF($E$3=\"Female\",I481,IF($E$3=\"Senior Citizen\",I488,I495)))","v":9812}]
[0,50000,0,0,0,0,0,{"$f":"H472","v":1722000},{"$f":"VLOOKUP(H479,A479:C483,3)","v":0.3},{"$f":"INDEX(D479:D483,MATCH(I479,C479:C483,0))","v":150000},{"$f":"INDEX(E479:E483,MATCH(I479,C479:C483,0))","v":19000},{"$f":"IF(H479>H483,VLOOKUP(H479,A479:F483,6),0)","v":0.02},{"$f":"VLOOKUP(H479,A479:G483,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J474,IF($E$3=\"Female\",J481,IF($E$3=\"Senior Citizen\",J488,J495)))","v":0}]
[{"$f":"B479+1","v":50001},60000,0.1,{"$f":"B479","v":50000},{"$f":"(B480-B479)*C480","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K474,IF($E$3=\"Female\",K481,IF($E$3=\"Senior Citizen\",K488,K495)))","v":500412}]
[{"$f":"B480+1","v":60001},150000,0.2,{"$f":"B480","v":60000},{"$f":"E480+(B481-B480)*C481","v":19000},0.02,0,{"$f":"IF(I479=C483,E482+ROUND((H479-J479),0)*I479,IF(I479=C482,E481+ROUND((H479-J479)*I479,0),IF(I479=C481,E480+ROUND((H479-J479)*I479,0),IF(I479=C480,E479+ROUND((H479-J479)*I479,0),E478+ROUND((H479-J479)*I479,0)))))","v":490600},{"$f":"MIN(K483:L483)","v":9812},{"$f":"ROUND(SUM(H481+I481)*M479,0)","v":0},{"$f":"SUM(H481:J481)","v":500412},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A471,IF($E$3=\"Female\",A478,IF($E$3=\"Senior Citizen\",A485,A492)))","v":"(below 65 years)"}]
[{"$f":"B481+1","v":150001},null,0.3,{"$f":"B481","v":150000},{"$f":"IF(J479=0,0,E481)","v":19000},0.02,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M476,IF($E$3=\"Female\",M483,IF($E$3=\"Senior Citizen\",M490,M497)))","v":0}]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H476","v":60000},{"$f":"IF(H479>H483,H479-H483,0)","v":1662000},{"$f":"IF(I483>0,ROUND(I483*I479,0),0)","v":498600},{"$f":"I483-J483","v":1163400},{"$f":"IF(H481>0,ROUND(H481*L479,0),0)","v":9812},{"$f":"IF(K483>L483,0,L483-K483)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K474,IF($E$3=\"Female\",K481,IF($E$3=\"Senior Citizen\",K488,K495)))","v":500412}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 65 years)"]
[0,50000,0,0,0,0,0,{"$f":"H472","v":1722000},{"$f":"VLOOKUP(H486,A486:C490,3)","v":0.3},{"$f":"INDEX(D486:D490,MATCH(I486,C486:C490,0))","v":150000},{"$f":"INDEX(E486:E490,MATCH(I486,C486:C490,0))","v":19000},{"$f":"IF(H486>H490,VLOOKUP(H486,A486:F490,6),0)","v":0.1},{"$f":"VLOOKUP(H486,A486:G490,7)","v":0}]
[{"$f":"B486+1","v":50001},60000,0.1,{"$f":"B486","v":50000},{"$f":"(B487-B486)*C487","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B487+1","v":60001},150000,0.2,{"$f":"B487","v":60000},{"$f":"E487+(B488-B487)*C488","v":19000},0.1,0,{"$f":"IF(I486=C490,E489+ROUND((H486-J486),0)*I486,IF(I486=C489,E488+ROUND((H486-J486)*I486,0),IF(I486=C488,E487+ROUND((H486-J486)*I486,0),IF(I486=C487,E486+ROUND((H486-J486)*I486,0),E485+ROUND((H486-J486)*I486,0)))))","v":490600},{"$f":"MIN(K490:L490)","v":49060},{"$f":"ROUND(SUM(H488+I488)*M486,0)","v":0},{"$f":"SUM(H488:J488)","v":539660}]
[{"$f":"B488+1","v":150001},null,0.3,{"$f":"B488","v":150000},{"$f":"IF(J486=0,0,E488)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H483","v":60000},{"$f":"IF(H486>H490,H486-H490,0)","v":1662000},{"$f":"IF(I490>0,ROUND(I490*I486,0),0)","v":498600},{"$f":"I490-J490","v":1163400},{"$f":"IF(H488>0,ROUND(H488*L486,0),0)","v":49060},{"$f":"IF(K490>L490,0,L490-K490)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H472","v":1722000},{"$f":"VLOOKUP(H493,A493:C497,3)","v":0.3},{"$f":"INDEX(D493:D497,MATCH(I493,C493:C497,0))","v":150000},{"$f":"INDEX(E493:E497,MATCH(I493,C493:C497,0))","v":19000},{"$f":"IF(H493>H497,VLOOKUP(H493,A493:F497,6),0)","v":0.02},{"$f":"VLOOKUP(H493,A493:G497,7)","v":0}]
[{"$f":"B493+1","v":50001},60000,0.1,{"$f":"B493","v":50000},{"$f":"(B494-B493)*C494","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B494+1","v":60001},150000,0.2,{"$f":"B494","v":60000},{"$f":"E494+(B495-B494)*C495","v":19000},0.02,0,{"$f":"IF(I493=C497,E496+ROUND((H493-J493),0)*I493,IF(I493=C496,E495+ROUND((H493-J493)*I493,0),IF(I493=C495,E494+ROUND((H493-J493)*I493,0),IF(I493=C494,E493+ROUND((H493-J493)*I493,0),E492+ROUND((H493-J493)*I493,0)))))","v":490600},{"$f":"MIN(K497:L497)","v":9812},{"$f":"ROUND(SUM(H495+I495)*M493,0)","v":0},{"$f":"SUM(H495:J495)","v":500412}]
[{"$f":"B495+1","v":150001},null,0.3,{"$f":"B495","v":150000},{"$f":"IF(J493=0,0,E495)","v":19000},0.02,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H490","v":60000},{"$f":"IF(H493>H497,H493-H497,0)","v":1662000},{"$f":"IF(I497>0,ROUND(I497*I493,0),0)","v":498600},{"$f":"I497-J497","v":1163400},{"$f":"IF(H495>0,ROUND(H495*L493,0),0)","v":9812},{"$f":"IF(K497>L497,0,L497-K497)","v":0}]
[null,null,2002,{"$f":"C498+1","v":2003},null,"2002-03"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C498","v":2002},{"$f":"D498","v":2003}]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":1722000},{"$f":"VLOOKUP(H501,A501:C505,3)","v":0.3},{"$f":"INDEX(D501:D505,MATCH(I501,C501:C505,0))","v":150000},{"$f":"INDEX(E501:E505,MATCH(I501,C501:C505,0))","v":19000},{"$f":"IF(H501>H505,VLOOKUP(H501,A501:F505,6),0)","v":0.05},{"$f":"VLOOKUP(H501,A501:G505,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B501,IF($E$3=\"Female\",B508,IF($E$3=\"Senior Citizen\",B515,B522)))","v":50000},0]
[{"$f":"B501+1","v":50001},60000,0.1,{"$f":"B501","v":50000},{"$f":"(B502-B501)*C502","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O501+1","v":50001},60000,0.1]
[{"$f":"B502+1","v":60001},150000,0.2,{"$f":"B502","v":60000},{"$f":"E502+(B503-B502)*C503","v":19000},0.05,0,{"$f":"IF(I501=C505,E504+ROUND((H501-J501),0)*I501,IF(I501=C504,E503+ROUND((H501-J501)*I501,0),IF(I501=C503,E502+ROUND((H501-J501)*I501,0),IF(I501=C502,E501+ROUND((H501-J501)*I501,0),E500+ROUND((H501-J501)*I501,0)))))","v":490600},{"$f":"MIN(K505:L505)","v":24530},{"$f":"ROUND(SUM(H503+I503)*M501,0)","v":0},{"$f":"SUM(H503:J503)","v":515130},null,null,{"$f":"O502+1","v":60001},150000,0.2]
[{"$f":"B503+1","v":150001},null,0.3,{"$f":"B503","v":150000},{"$f":"IF(J501=0,0,E503)","v":19000},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O503+1","v":150001},0,0.3]
["Surcharge Limit",null,null,60000,null,null,null,60000,{"$f":"IF(H501>H505,H501-H505,0)","v":1662000},{"$f":"IF(I505>0,ROUND(I505*I501,0),0)","v":498600},{"$f":"I505-J505","v":1163400},{"$f":"IF(H503>0,ROUND(H503*L501,0),0)","v":24530},{"$f":"IF(K505>L505,0,L505-K505)","v":0},{"$f":"O504+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H503,IF($E$3=\"Female\",H510,IF($E$3=\"Senior Citizen\",H517,H524)))","v":490600}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I503,IF($E$3=\"Female\",I510,IF($E$3=\"Senior Citizen\",I517,I524)))","v":24530}]
[0,50000,0,0,0,0,0,{"$f":"H501","v":1722000},{"$f":"VLOOKUP(H508,A508:C512,3)","v":0.3},{"$f":"INDEX(D508:D512,MATCH(I508,C508:C512,0))","v":150000},{"$f":"INDEX(E508:E512,MATCH(I508,C508:C512,0))","v":19000},{"$f":"IF(H508>H512,VLOOKUP(H508,A508:F512,6),0)","v":0.05},{"$f":"VLOOKUP(H508,A508:G512,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J503,IF($E$3=\"Female\",J510,IF($E$3=\"Senior Citizen\",J517,J524)))","v":0}]
[{"$f":"B508+1","v":50001},60000,0.1,{"$f":"B508","v":50000},{"$f":"(B509-B508)*C509","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K503,IF($E$3=\"Female\",K510,IF($E$3=\"Senior Citizen\",K517,K524)))","v":515130}]
[{"$f":"B509+1","v":60001},150000,0.2,{"$f":"B509","v":60000},{"$f":"E509+(B510-B509)*C510","v":19000},0.05,0,{"$f":"IF(I508=C512,E511+ROUND((H508-J508),0)*I508,IF(I508=C511,E510+ROUND((H508-J508)*I508,0),IF(I508=C510,E509+ROUND((H508-J508)*I508,0),IF(I508=C509,E508+ROUND((H508-J508)*I508,0),E507+ROUND((H508-J508)*I508,0)))))","v":490600},{"$f":"MIN(K512:L512)","v":24530},{"$f":"ROUND(SUM(H510+I510)*M508,0)","v":0},{"$f":"SUM(H510:J510)","v":515130},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A500,IF($E$3=\"Female\",A507,IF($E$3=\"Senior Citizen\",A514,A521)))","v":"(below 65 years)"}]
[{"$f":"B510+1","v":150001},null,0.3,{"$f":"B510","v":150000},{"$f":"IF(J508=0,0,E510)","v":19000},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M505,IF($E$3=\"Female\",M512,IF($E$3=\"Senior Citizen\",M519,M526)))","v":0}]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H505","v":60000},{"$f":"IF(H508>H512,H508-H512,0)","v":1662000},{"$f":"IF(I512>0,ROUND(I512*I508,0),0)","v":498600},{"$f":"I512-J512","v":1163400},{"$f":"IF(H510>0,ROUND(H510*L508,0),0)","v":24530},{"$f":"IF(K512>L512,0,L512-K512)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K503,IF($E$3=\"Female\",K510,IF($E$3=\"Senior Citizen\",K517,K524)))","v":515130}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 65 years)"]
[0,50000,0,0,0,0,0,{"$f":"H501","v":1722000},{"$f":"VLOOKUP(H515,A515:C519,3)","v":0.3},{"$f":"INDEX(D515:D519,MATCH(I515,C515:C519,0))","v":150000},{"$f":"INDEX(E515:E519,MATCH(I515,C515:C519,0))","v":19000},{"$f":"IF(H515>H519,VLOOKUP(H515,A515:F519,6),0)","v":0.05},{"$f":"VLOOKUP(H515,A515:G519,7)","v":0}]
[{"$f":"B515+1","v":50001},60000,0.1,{"$f":"B515","v":50000},{"$f":"(B516-B515)*C516","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B516+1","v":60001},150000,0.2,{"$f":"B516","v":60000},{"$f":"E516+(B517-B516)*C517","v":19000},0.05,0,{"$f":"IF(I515=C519,E518+ROUND((H515-J515),0)*I515,IF(I515=C518,E517+ROUND((H515-J515)*I515,0),IF(I515=C517,E516+ROUND((H515-J515)*I515,0),IF(I515=C516,E515+ROUND((H515-J515)*I515,0),E514+ROUND((H515-J515)*I515,0)))))","v":490600},{"$f":"MIN(K519:L519)","v":24530},{"$f":"ROUND(SUM(H517+I517)*M515,0)","v":0},{"$f":"SUM(H517:J517)","v":515130}]
[{"$f":"B517+1","v":150001},null,0.3,{"$f":"B517","v":150000},{"$f":"IF(J515=0,0,E517)","v":19000},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H512","v":60000},{"$f":"IF(H515>H519,H515-H519,0)","v":1662000},{"$f":"IF(I519>0,ROUND(I519*I515,0),0)","v":498600},{"$f":"I519-J519","v":1163400},{"$f":"IF(H517>0,ROUND(H517*L515,0),0)","v":24530},{"$f":"IF(K519>L519,0,L519-K519)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H501","v":1722000},{"$f":"VLOOKUP(H522,A522:C526,3)","v":0.3},{"$f":"INDEX(D522:D526,MATCH(I522,C522:C526,0))","v":150000},{"$f":"INDEX(E522:E526,MATCH(I522,C522:C526,0))","v":19000},{"$f":"IF(H522>H526,VLOOKUP(H522,A522:F526,6),0)","v":0.05},{"$f":"VLOOKUP(H522,A522:G526,7)","v":0}]
[{"$f":"B522+1","v":50001},60000,0.1,{"$f":"B522","v":50000},{"$f":"(B523-B522)*C523","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B523+1","v":60001},150000,0.2,{"$f":"B523","v":60000},{"$f":"E523+(B524-B523)*C524","v":19000},0.05,0,{"$f":"IF(I522=C526,E525+ROUND((H522-J522),0)*I522,IF(I522=C525,E524+ROUND((H522-J522)*I522,0),IF(I522=C524,E523+ROUND((H522-J522)*I522,0),IF(I522=C523,E522+ROUND((H522-J522)*I522,0),E521+ROUND((H522-J522)*I522,0)))))","v":490600},{"$f":"MIN(K526:L526)","v":24530},{"$f":"ROUND(SUM(H524+I524)*M522,0)","v":0},{"$f":"SUM(H524:J524)","v":515130}]
[{"$f":"B524+1","v":150001},null,0.3,{"$f":"B524","v":150000},{"$f":"IF(J522=0,0,E524)","v":19000},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H519","v":60000},{"$f":"IF(H522>H526,H522-H526,0)","v":1662000},{"$f":"IF(I526>0,ROUND(I526*I522,0),0)","v":498600},{"$f":"I526-J526","v":1163400},{"$f":"IF(H524>0,ROUND(H524*L522,0),0)","v":24530},{"$f":"IF(K526>L526,0,L526-K526)","v":0}]
[null,null,2003,{"$f":"C527+1","v":2004},null,"2003-04"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C527","v":2003},{"$f":"D527","v":2004}]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":1722000},{"$f":"VLOOKUP(H530,A530:C534,3)","v":0.3},{"$f":"INDEX(D530:D534,MATCH(I530,C530:C534,0))","v":150000},{"$f":"INDEX(E530:E534,MATCH(I530,C530:C534,0))","v":19000},{"$f":"IF(H530>H534,VLOOKUP(H530,A530:F534,6),0)","v":0.1},{"$f":"VLOOKUP(H530,A530:G534,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B530,IF($E$3=\"Female\",B537,IF($E$3=\"Senior Citizen\",B544,B551)))","v":50000},0]
[{"$f":"B530+1","v":50001},60000,0.1,{"$f":"B530","v":50000},{"$f":"(B531-B530)*C531","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O530+1","v":50001},60000,0.1]
[{"$f":"B531+1","v":60001},150000,0.2,{"$f":"B531","v":60000},{"$f":"E531+(B532-B531)*C532","v":19000},0.1,0,{"$f":"IF(I530=C534,E533+ROUND((H530-J530),0)*I530,IF(I530=C533,E532+ROUND((H530-J530)*I530,0),IF(I530=C532,E531+ROUND((H530-J530)*I530,0),IF(I530=C531,E530+ROUND((H530-J530)*I530,0),E529+ROUND((H530-J530)*I530,0)))))","v":490600},{"$f":"MIN(K534:L534)","v":49060},{"$f":"ROUND(SUM(H532+I532)*M530,0)","v":0},{"$f":"SUM(H532:J532)","v":539660},null,null,{"$f":"O531+1","v":60001},150000,0.2]
[{"$f":"B532+1","v":150001},null,0.3,{"$f":"B532","v":150000},{"$f":"IF(J530=0,0,E532)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O532+1","v":150001},0,0.3]
["Surcharge Limit",null,null,850000,null,null,null,850000,{"$f":"IF(H530>H534,H530-H534,0)","v":872000},{"$f":"IF(I534>0,ROUND(I534*I530,0),0)","v":261600},{"$f":"I534-J534","v":610400},{"$f":"IF(H532>0,ROUND(H532*L530,0),0)","v":49060},{"$f":"IF(K534>L534,0,L534-K534)","v":0},{"$f":"O533+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H532,IF($E$3=\"Female\",H539,IF($E$3=\"Senior Citizen\",H546,H553)))","v":490600}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I532,IF($E$3=\"Female\",I539,IF($E$3=\"Senior Citizen\",I546,I553)))","v":49060}]
[0,50000,0,0,0,0,0,{"$f":"H530","v":1722000},{"$f":"VLOOKUP(H537,A537:C541,3)","v":0.3},{"$f":"INDEX(D537:D541,MATCH(I537,C537:C541,0))","v":150000},{"$f":"INDEX(E537:E541,MATCH(I537,C537:C541,0))","v":19000},{"$f":"IF(H537>H541,VLOOKUP(H537,A537:F541,6),0)","v":0.1},{"$f":"VLOOKUP(H537,A537:G541,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J532,IF($E$3=\"Female\",J539,IF($E$3=\"Senior Citizen\",J546,J553)))","v":0}]
[{"$f":"B537+1","v":50001},60000,0.1,{"$f":"B537","v":50000},{"$f":"(B538-B537)*C538","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K532,IF($E$3=\"Female\",K539,IF($E$3=\"Senior Citizen\",K546,K553)))","v":539660}]
[{"$f":"B538+1","v":60001},150000,0.2,{"$f":"B538","v":60000},{"$f":"E538+(B539-B538)*C539","v":19000},0.1,0,{"$f":"IF(I537=C541,E540+ROUND((H537-J537),0)*I537,IF(I537=C540,E539+ROUND((H537-J537)*I537,0),IF(I537=C539,E538+ROUND((H537-J537)*I537,0),IF(I537=C538,E537+ROUND((H537-J537)*I537,0),E536+ROUND((H537-J537)*I537,0)))))","v":490600},{"$f":"MIN(K541:L541)","v":49060},{"$f":"ROUND(SUM(H539+I539)*M537,0)","v":0},{"$f":"SUM(H539:J539)","v":539660},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A529,IF($E$3=\"Female\",A536,IF($E$3=\"Senior Citizen\",A543,A550)))","v":"(below 65 years)"}]
[{"$f":"B539+1","v":150001},null,0.3,{"$f":"B539","v":150000},{"$f":"IF(J537=0,0,E539)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M534,IF($E$3=\"Female\",M541,IF($E$3=\"Senior Citizen\",M548,M555)))","v":0}]
["Surcharge Limit",null,null,850000,null,null,null,{"$f":"H534","v":850000},{"$f":"IF(H537>H541,H537-H541,0)","v":872000},{"$f":"IF(I541>0,ROUND(I541*I537,0),0)","v":261600},{"$f":"I541-J541","v":610400},{"$f":"IF(H539>0,ROUND(H539*L537,0),0)","v":49060},{"$f":"IF(K541>L541,0,L541-K541)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K532,IF($E$3=\"Female\",K539,IF($E$3=\"Senior Citizen\",K546,K553)))","v":539660}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 65 years)"]
[0,50000,0,0,0,0,0,{"$f":"H530","v":1722000},{"$f":"VLOOKUP(H544,A544:C548,3)","v":0.3},{"$f":"INDEX(D544:D548,MATCH(I544,C544:C548,0))","v":150000},{"$f":"INDEX(E544:E548,MATCH(I544,C544:C548,0))","v":19000},{"$f":"IF(H544>H548,VLOOKUP(H544,A544:F548,6),0)","v":0.1},{"$f":"VLOOKUP(H544,A544:G548,7)","v":0}]
[{"$f":"B544+1","v":50001},60000,0.1,{"$f":"B544","v":50000},{"$f":"(B545-B544)*C545","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B545+1","v":60001},150000,0.2,{"$f":"B545","v":60000},{"$f":"E545+(B546-B545)*C546","v":19000},0.1,0,{"$f":"IF(I544=C548,E547+ROUND((H544-J544),0)*I544,IF(I544=C547,E546+ROUND((H544-J544)*I544,0),IF(I544=C546,E545+ROUND((H544-J544)*I544,0),IF(I544=C545,E544+ROUND((H544-J544)*I544,0),E543+ROUND((H544-J544)*I544,0)))))","v":490600},{"$f":"MIN(K548:L548)","v":49060},{"$f":"ROUND(SUM(H546+I546)*M544,0)","v":0},{"$f":"SUM(H546:J546)","v":539660}]
[{"$f":"B546+1","v":150001},null,0.3,{"$f":"B546","v":150000},{"$f":"IF(J544=0,0,E546)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,850000,null,null,null,{"$f":"H541","v":850000},{"$f":"IF(H544>H548,H544-H548,0)","v":872000},{"$f":"IF(I548>0,ROUND(I548*I544,0),0)","v":261600},{"$f":"I548-J548","v":610400},{"$f":"IF(H546>0,ROUND(H546*L544,0),0)","v":49060},{"$f":"IF(K548>L548,0,L548-K548)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H530","v":1722000},{"$f":"VLOOKUP(H551,A551:C555,3)","v":0.3},{"$f":"INDEX(D551:D555,MATCH(I551,C551:C555,0))","v":150000},{"$f":"INDEX(E551:E555,MATCH(I551,C551:C555,0))","v":19000},{"$f":"IF(H551>H555,VLOOKUP(H551,A551:F555,6),0)","v":0.1},{"$f":"VLOOKUP(H551,A551:G555,7)","v":0}]
[{"$f":"B551+1","v":50001},60000,0.1,{"$f":"B551","v":50000},{"$f":"(B552-B551)*C552","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B552+1","v":60001},150000,0.2,{"$f":"B552","v":60000},{"$f":"E552+(B553-B552)*C553","v":19000},0.1,0,{"$f":"IF(I551=C555,E554+ROUND((H551-J551),0)*I551,IF(I551=C554,E553+ROUND((H551-J551)*I551,0),IF(I551=C553,E552+ROUND((H551-J551)*I551,0),IF(I551=C552,E551+ROUND((H551-J551)*I551,0),E550+ROUND((H551-J551)*I551,0)))))","v":490600},{"$f":"MIN(K555:L555)","v":49060},{"$f":"ROUND(SUM(H553+I553)*M551,0)","v":0},{"$f":"SUM(H553:J553)","v":539660}]
[{"$f":"B553+1","v":150001},null,0.3,{"$f":"B553","v":150000},{"$f":"IF(J551=0,0,E553)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,850000,null,null,null,{"$f":"H548","v":850000},{"$f":"IF(H551>H555,H551-H555,0)","v":872000},{"$f":"IF(I555>0,ROUND(I555*I551,0),0)","v":261600},{"$f":"I555-J555","v":610400},{"$f":"IF(H553>0,ROUND(H553*L551,0),0)","v":49060},{"$f":"IF(K555>L555,0,L555-K555)","v":0}]
[null,null,2004,{"$f":"C556+1","v":2005},null,"2004-05"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due",null,null,null,null,2004,{"$f":"AC557+1","v":2005},null,"2004-05"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C556","v":2004},{"$f":"D556","v":2005},null,null,null,null,null,null,null,null,null,null,"Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":1722000},{"$f":"VLOOKUP(H559,A559:C563,3)","v":0.3},{"$f":"INDEX(D559:D563,MATCH(I559,C559:C563,0))","v":150000},{"$f":"INDEX(E559:E563,MATCH(I559,C559:C563,0))","v":19000},{"$f":"IF(H559>H563,VLOOKUP(H559,A559:F563,6),0)","v":0.1},{"$f":"VLOOKUP(H559,A559:G563,7)","v":0.02},0,{"$f":"IF($E$3=\"Male\",B559,IF($E$3=\"Female\",B566,IF($E$3=\"Senior Citizen\",B573,B580)))","v":50000},0,null,null,null,null,null,null,null,null,null,null,"(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"AC557","v":2004},{"$f":"AD557","v":2005}]
[{"$f":"B559+1","v":50001},60000,0.1,{"$f":"B559","v":50000},{"$f":"(B560-B559)*C560","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O559+1","v":50001},60000,0.1,null,null,null,null,null,null,null,null,null,null,0,50000,0,0,0,0,0,{"$f":"$E$4","v":1722000},{"$f":"VLOOKUP(AH560,AA560:AC564,3)","v":0.3},{"$f":"INDEX(AD560:AD564,MATCH(AI560,AC560:AC564,0))","v":150000},{"$f":"INDEX(AE560:AE564,MATCH(AI560,AC560:AC564,0))","v":19000},{"$f":"IF(AH560>AH564,VLOOKUP(AH560,AA560:AF564,6),0)","v":0.1},{"$f":"VLOOKUP(AH560,AA560:AG564,7)","v":0.02},0,{"$f":"IF($E$3=\"Male\",AB560,IF($E$3=\"Female\",AB567,IF($E$3=\"Senior Citizen\",AB574,AB581)))","v":50000},0]
[{"$f":"B560+1","v":60001},150000,0.2,{"$f":"B560","v":60000},{"$f":"E560+(B561-B560)*C561","v":19000},0.1,0.02,{"$f":"IF(I559=C563,E562+ROUND((H559-J559),0)*I559,IF(I559=C562,E561+ROUND((H559-J559)*I559,0),IF(I559=C561,E560+ROUND((H559-J559)*I559,0),IF(I559=C560,E559+ROUND((H559-J559)*I559,0),E558+ROUND((H559-J559)*I559,0)))))-$AP$577","v":490600},{"$f":"MIN(K563:L563)","v":49060},{"$f":"ROUND(SUM(H561+I561)*M559,0)","v":10793},{"$f":"SUM(H561:J561)","v":550453},null,null,{"$f":"O560+1","v":60001},150000,0.2,null,null,null,null,null,null,null,null,null,null,{"$f":"AB560+1","v":50001},60000,0.1,{"$f":"AB560","v":50000},{"$f":"(AB561-AB560)*AC561","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"AO560+1","v":50001},60000,0.1]
[{"$f":"B561+1","v":150001},null,0.3,{"$f":"B561","v":150000},{"$f":"IF(J559=0,0,E561)","v":19000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O561+1","v":150001},0,0.3,null,null,null,null,null,null,null,null,null,null,{"$f":"AB561+1","v":60001},150000,0.2,{"$f":"AB561","v":60000},{"$f":"AE561+(AB562-AB561)*AC562","v":19000},0.1,0.02,{"$f":"IF(AI560=AC564,AE563+ROUND((AH560-AJ560),0)*AI560,IF(AI560=AC563,AE562+ROUND((AH560-AJ560)*AI560,0),IF(AI560=AC562,AE561+ROUND((AH560-AJ560)*AI560,0),IF(AI560=AC561,AE560+ROUND((AH560-AJ560)*AI560,0),AE559+ROUND((AH560-AJ560)*AI560,0)))))","v":490600},{"$f":"MIN(AK564:AL564)","v":49060},{"$f":"ROUND(SUM(AH562+AI562)*AM560,0)","v":10793},{"$f":"SUM(AH562:AJ562)","v":550453},null,null,{"$f":"AO561+1","v":60001},150000,0.2]
["Surcharge Limit",null,null,850000,null,null,null,850000,{"$f":"IF(H559>H563,H559-H563,0)","v":872000},{"$f":"IF(I563>0,ROUND(I563*I559,0),0)","v":261600},{"$f":"I563-J563","v":610400},{"$f":"IF(H561>0,ROUND(H561*L559,0),0)","v":49060},{"$f":"IF(K563>L563,0,L563-K563)","v":0},{"$f":"O562+1","v":1},0,0,null,null,null,null,null,null,null,null,null,null,{"$f":"AB562+1","v":150001},null,0.3,{"$f":"AB562","v":150000},{"$f":"IF(AJ560=0,0,AE562)","v":19000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"AO562+1","v":150001},0,0.3]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H561,IF($E$3=\"Female\",H568,IF($E$3=\"Senior Citizen\",H575,H582)))","v":490600},null,null,null,null,null,null,null,null,null,null,"Surcharge Limit",null,null,850000,null,null,null,850000,{"$f":"IF(AH560>AH564,AH560-AH564,0)","v":872000},{"$f":"IF(AI564>0,ROUND(AI564*AI560,0),0)","v":261600},{"$f":"AI564-AJ564","v":610400},{"$f":"IF(AH562>0,ROUND(AH562*AL560,0),0)","v":49060},{"$f":"IF(AK564>AL564,0,AL564-AK564)","v":0},{"$f":"AO563+1","v":1},0,0]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I561,IF($E$3=\"Female\",I568,IF($E$3=\"Senior Citizen\",I575,I582)))","v":49060},null,null,null,null,null,null,null,null,null,null,"Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",AH562,IF($E$3=\"Female\",AH569,IF($E$3=\"Senior Citizen\",AH576,AH583)))","v":490600}]
[0,50000,0,0,0,0,0,{"$f":"H559","v":1722000},{"$f":"VLOOKUP(H566,A566:C570,3)","v":0.3},{"$f":"INDEX(D566:D570,MATCH(I566,C566:C570,0))","v":150000},{"$f":"INDEX(E566:E570,MATCH(I566,C566:C570,0))","v":19000},{"$f":"IF(H566>H570,VLOOKUP(H566,A566:F570,6),0)","v":0.1},{"$f":"VLOOKUP(H566,A566:G570,7)","v":0.02},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J561,IF($E$3=\"Female\",J568,IF($E$3=\"Senior Citizen\",J575,J582)))","v":10793},null,null,null,null,null,null,null,null,null,null,"(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",AI562,IF($E$3=\"Female\",AI569,IF($E$3=\"Senior Citizen\",AI576,AI583)))","v":49060}]
[{"$f":"B566+1","v":50001},60000,0.1,{"$f":"B566","v":50000},{"$f":"(B567-B566)*C567","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K561,IF($E$3=\"Female\",K568,IF($E$3=\"Senior Citizen\",K575,K582)))","v":550453},null,null,null,null,null,null,null,null,null,null,0,50000,0,0,0,0,0,{"$f":"AH560","v":1722000},{"$f":"VLOOKUP(AH567,AA567:AC571,3)","v":0.3},{"$f":"INDEX(AD567:AD571,MATCH(AI567,AC567:AC571,0))","v":150000},{"$f":"INDEX(AE567:AE571,MATCH(AI567,AC567:AC571,0))","v":19000},{"$f":"IF(AH567>AH571,VLOOKUP(AH567,AA567:AF571,6),0)","v":0.1},{"$f":"VLOOKUP(AH567,AA567:AG571,7)","v":0.02},"E. CESS",null,{"$f":"IF($E$3=\"Male\",AJ562,IF($E$3=\"Female\",AJ569,IF($E$3=\"Senior Citizen\",AJ576,AJ583)))","v":10793}]
[{"$f":"B567+1","v":60001},150000,0.2,{"$f":"B567","v":60000},{"$f":"E567+(B568-B567)*C568","v":19000},0.1,0.02,{"$f":"IF(I566=C570,E569+ROUND((H566-J566),0)*I566,IF(I566=C569,E568+ROUND((H566-J566)*I566,0),IF(I566=C568,E567+ROUND((H566-J566)*I566,0),IF(I566=C567,E566+ROUND((H566-J566)*I566,0),E565+ROUND((H566-J566)*I566,0)))))-$AP$577","v":490600},{"$f":"MIN(K570:L570)","v":49060},{"$f":"ROUND(SUM(H568+I568)*M566,0)","v":10793},{"$f":"SUM(H568:J568)","v":550453},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A558,IF($E$3=\"Female\",A565,IF($E$3=\"Senior Citizen\",A572,A579)))","v":"(below 65 years)"},null,null,null,null,null,null,null,null,null,null,{"$f":"AB567+1","v":50001},60000,0.1,{"$f":"AB567","v":50000},{"$f":"(AB568-AB567)*AC568","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",AK562,IF($E$3=\"Female\",AK569,IF($E$3=\"Senior Citizen\",AK576,AK583)))","v":550453}]
[{"$f":"B568+1","v":150001},null,0.3,{"$f":"B568","v":150000},{"$f":"IF(J566=0,0,E568)","v":19000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M563,IF($E$3=\"Female\",M570,IF($E$3=\"Senior Citizen\",M577,M584)))","v":0},null,null,null,null,null,null,null,null,null,null,{"$f":"AB568+1","v":60001},150000,0.2,{"$f":"AB568","v":60000},{"$f":"AE568+(AB569-AB568)*AC569","v":19000},0.1,0.02,{"$f":"IF(AI567=AC571,AE570+ROUND((AH567-AJ567),0)*AI567,IF(AI567=AC570,AE569+ROUND((AH567-AJ567)*AI567,0),IF(AI567=AC569,AE568+ROUND((AH567-AJ567)*AI567,0),IF(AI567=AC568,AE567+ROUND((AH567-AJ567)*AI567,0),AE566+ROUND((AH567-AJ567)*AI567,0)))))","v":490600},{"$f":"MIN(AK571:AL571)","v":49060},{"$f":"ROUND(SUM(AH569+AI569)*AM567,0)","v":10793},{"$f":"SUM(AH569:AJ569)","v":550453},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",AA559,IF($E$3=\"Female\",AA566,IF($E$3=\"Senior Citizen\",AA573,AA580)))","v":"(below 65 years)"}]
["Surcharge Limit",null,null,850000,null,null,null,{"$f":"H563","v":850000},{"$f":"IF(H566>H570,H566-H570,0)","v":872000},{"$f":"IF(I570>0,ROUND(I570*I566,0),0)","v":261600},{"$f":"I570-J570","v":610400},{"$f":"IF(H568>0,ROUND(H568*L566,0),0)","v":49060},{"$f":"IF(K570>L570,0,L570-K570)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K561,IF($E$3=\"Female\",K568,IF($E$3=\"Senior Citizen\",K575,K582)))","v":550453},null,null,null,null,null,null,null,null,null,null,{"$f":"AB569+1","v":150001},null,0.3,{"$f":"AB569","v":150000},{"$f":"IF(AJ567=0,0,AE569)","v":19000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",AM564,IF($E$3=\"Female\",AM571,IF($E$3=\"Senior Citizen\",AM578,AM585)))","v":0}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess",null,null,null,null,null,null,null,null,null,null,null,null,null,"Surcharge Limit",null,null,850000,null,null,null,{"$f":"AH564","v":850000},{"$f":"IF(AH567>AH571,AH567-AH571,0)","v":872000},{"$f":"IF(AI571>0,ROUND(AI571*AI567,0),0)","v":261600},{"$f":"AI571-AJ571","v":610400},{"$f":"IF(AH569>0,ROUND(AH569*AL567,0),0)","v":49060},{"$f":"IF(AK571>AL571,0,AL571-AK571)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",AK562,IF($E$3=\"Female\",AK569,IF($E$3=\"Senior Citizen\",AK576,AK583)))","v":550453}]
["(Above 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"Treatment of sect 80D",null,null,null,null,null,null,null,null,null,null,null,null,"Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
[0,50000,0,0,0,0,0,{"$f":"H559","v":1722000},{"$f":"VLOOKUP(H573,A573:C577,3)","v":0.3},{"$f":"INDEX(D573:D577,MATCH(I573,C573:C577,0))","v":150000},{"$f":"INDEX(E573:E577,MATCH(I573,C573:C577,0))","v":19000},{"$f":"IF(H573>H577,VLOOKUP(H573,A573:F577,6),0)","v":0.1},{"$f":"VLOOKUP(H573,A573:G577,7)","v":0.02},"Taxable income",null,{"$f":"H559","v":1722000},null,null,null,null,null,null,null,null,null,null,"(Above 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"Treatment of sect 80D"]
[{"$f":"B573+1","v":50001},60000,0.1,{"$f":"B573","v":50000},{"$f":"(B574-B573)*C574","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"Due Tax",null,{"$f":"P564","v":490600},null,null,null,null,null,null,null,null,null,null,0,50000,0,0,0,0,0,{"$f":"AH560","v":1722000},{"$f":"VLOOKUP(AH574,AA574:AC578,3)","v":0.3},{"$f":"INDEX(AD574:AD578,MATCH(AI574,AC574:AC578,0))","v":150000},{"$f":"INDEX(AE574:AE578,MATCH(AI574,AC574:AC578,0))","v":19000},{"$f":"IF(AH574>AH578,VLOOKUP(AH574,AA574:AF578,6),0)","v":0.1},{"$f":"VLOOKUP(AH574,AA574:AG578,7)","v":0.02},"Taxable income",null,{"$f":"AH560","v":1722000}]
[{"$f":"B574+1","v":60001},150000,0.2,{"$f":"B574","v":60000},{"$f":"E574+(B575-B574)*C575","v":19000},0.1,0.02,{"$f":"IF(I573=C577,E576+ROUND((H573-J573),0)*I573,IF(I573=C576,E575+ROUND((H573-J573)*I573,0),IF(I573=C575,E574+ROUND((H573-J573)*I573,0),IF(I573=C574,E573+ROUND((H573-J573)*I573,0),E572+ROUND((H573-J573)*I573,0)))))-$AP$577","v":490600},{"$f":"MIN(K577:L577)","v":49060},{"$f":"ROUND(SUM(H575+I575)*M573,0)","v":10793},{"$f":"SUM(H575:J575)","v":550453},null,null,"Calculated amt",null,{"$f":"IF(P573<100000,P574,P574-(P573-100000))","v":-1131400},null,null,null,null,null,null,null,null,null,null,{"$f":"AB574+1","v":50001},60000,0.1,{"$f":"AB574","v":50000},{"$f":"(AB575-AB574)*AC575","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"Due Tax",null,{"$f":"AP565","v":490600}]
[{"$f":"B575+1","v":150001},null,0.3,{"$f":"B575","v":150000},{"$f":"IF(J573=0,0,E575)","v":19000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Rebate u/s 80D",null,{"$f":"IF(P575>0,P575,0)","v":0},null,null,null,null,null,null,null,null,null,null,{"$f":"AB575+1","v":60001},150000,0.2,{"$f":"AB575","v":60000},{"$f":"AE575+(AB576-AB575)*AC576","v":19000},0.1,0.02,{"$f":"IF(AI574=AC578,AE577+ROUND((AH574-AJ574),0)*AI574,IF(AI574=AC577,AE576+ROUND((AH574-AJ574)*AI574,0),IF(AI574=AC576,AE575+ROUND((AH574-AJ574)*AI574,0),IF(AI574=AC575,AE574+ROUND((AH574-AJ574)*AI574,0),AE573+ROUND((AH574-AJ574)*AI574,0)))))","v":490600},{"$f":"MIN(AK578:AL578)","v":49060},{"$f":"ROUND(SUM(AH576+AI576)*AM574,0)","v":10793},{"$f":"SUM(AH576:AJ576)","v":550453},null,null,"Calculated amt",null,{"$f":"IF(AP574<100000,AP575,AP575-(AP574-100000))","v":-1131400}]
["Surcharge Limit",null,null,850000,null,null,null,{"$f":"H570","v":850000},{"$f":"IF(H573>H577,H573-H577,0)","v":872000},{"$f":"IF(I577>0,ROUND(I577*I573,0),0)","v":261600},{"$f":"I577-J577","v":610400},{"$f":"IF(H575>0,ROUND(H575*L573,0),0)","v":49060},{"$f":"IF(K577>L577,0,L577-K577)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AB576+1","v":150001},null,0.3,{"$f":"AB576","v":150000},{"$f":"IF(AJ574=0,0,AE576)","v":19000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Rebate u/s 80D",null,{"$f":"IF(AP576>0,AP576,0)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess",null,null,null,null,null,null,null,null,null,null,null,null,null,"Surcharge Limit",null,null,850000,null,null,null,{"$f":"AH571","v":850000},{"$f":"IF(AH574>AH578,AH574-AH578,0)","v":872000},{"$f":"IF(AI578>0,ROUND(AI578*AI574,0),0)","v":261600},{"$f":"AI578-AJ578","v":610400},{"$f":"IF(AH576>0,ROUND(AH576*AL574,0),0)","v":49060},{"$f":"IF(AK578>AL578,0,AL578-AK578)","v":0}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
[0,50000,0,0,0,0,0,{"$f":"H559","v":1722000},{"$f":"VLOOKUP(H580,A580:C584,3)","v":0.3},{"$f":"INDEX(D580:D584,MATCH(I580,C580:C584,0))","v":150000},{"$f":"INDEX(E580:E584,MATCH(I580,C580:C584,0))","v":19000},{"$f":"IF(H580>H584,VLOOKUP(H580,A580:F584,6),0)","v":0.1},{"$f":"VLOOKUP(H580,A580:G584,7)","v":0.02},null,null,null,null,null,null,null,null,null,null,null,null,null,"Not defined"]
[{"$f":"B580+1","v":50001},60000,0.1,{"$f":"B580","v":50000},{"$f":"(B581-B580)*C581","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,50000,0,0,0,0,0,{"$f":"AH560","v":1722000},{"$f":"VLOOKUP(AH581,AA581:AC585,3)","v":0.3},{"$f":"INDEX(AD581:AD585,MATCH(AI581,AC581:AC585,0))","v":150000},{"$f":"INDEX(AE581:AE585,MATCH(AI581,AC581:AC585,0))","v":19000},{"$f":"IF(AH581>AH585,VLOOKUP(AH581,AA581:AF585,6),0)","v":0.1},{"$f":"VLOOKUP(AH581,AA581:AG585,7)","v":0.02}]
[{"$f":"B581+1","v":60001},150000,0.2,{"$f":"B581","v":60000},{"$f":"E581+(B582-B581)*C582","v":19000},0.1,0.02,{"$f":"IF(I580=C584,E583+ROUND((H580-J580),0)*I580,IF(I580=C583,E582+ROUND((H580-J580)*I580,0),IF(I580=C582,E581+ROUND((H580-J580)*I580,0),IF(I580=C581,E580+ROUND((H580-J580)*I580,0),E579+ROUND((H580-J580)*I580,0)))))-$AP$577","v":490600},{"$f":"MIN(K584:L584)","v":49060},{"$f":"ROUND(SUM(H582+I582)*M580,0)","v":10793},{"$f":"SUM(H582:J582)","v":550453},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AB581+1","v":50001},60000,0.1,{"$f":"AB581","v":50000},{"$f":"(AB582-AB581)*AC582","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B582+1","v":150001},null,0.3,{"$f":"B582","v":150000},{"$f":"IF(J580=0,0,E582)","v":19000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AB582+1","v":60001},150000,0.2,{"$f":"AB582","v":60000},{"$f":"AE582+(AB583-AB582)*AC583","v":19000},0.1,0.02,{"$f":"IF(AI581=AC585,AE584+ROUND((AH581-AJ581),0)*AI581,IF(AI581=AC584,AE583+ROUND((AH581-AJ581)*AI581,0),IF(AI581=AC583,AE582+ROUND((AH581-AJ581)*AI581,0),IF(AI581=AC582,AE581+ROUND((AH581-AJ581)*AI581,0),AE580+ROUND((AH581-AJ581)*AI581,0)))))","v":490600},{"$f":"MIN(AK585:AL585)","v":49060},{"$f":"ROUND(SUM(AH583+AI583)*AM581,0)","v":10793},{"$f":"SUM(AH583:AJ583)","v":550453}]
["Surcharge Limit",null,null,850000,null,null,null,{"$f":"H577","v":850000},{"$f":"IF(H580>H584,H580-H584,0)","v":872000},{"$f":"IF(I584>0,ROUND(I584*I580,0),0)","v":261600},{"$f":"I584-J584","v":610400},{"$f":"IF(H582>0,ROUND(H582*L580,0),0)","v":49060},{"$f":"IF(K584>L584,0,L584-K584)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AB583+1","v":150001},null,0.3,{"$f":"AB583","v":150000},{"$f":"IF(AJ581=0,0,AE583)","v":19000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[null,null,2005,{"$f":"C585+1","v":2006},null,"2005-06",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Surcharge Limit",null,null,850000,null,null,null,{"$f":"AH578","v":850000},{"$f":"IF(AH581>AH585,AH581-AH585,0)","v":872000},{"$f":"IF(AI585>0,ROUND(AI585*AI581,0),0)","v":261600},{"$f":"AI585-AJ585","v":610400},{"$f":"IF(AH583>0,ROUND(AH583*AL581,0),0)","v":49060},{"$f":"IF(AK585>AL585,0,AL585-AK585)","v":0}]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C585","v":2005},{"$f":"D585","v":2006}]
[0,100000,0,0,0,0,0,{"$f":"$E$4","v":1722000},{"$f":"VLOOKUP(H588,A588:C592,3)","v":0.3},{"$f":"INDEX(D588:D592,MATCH(I588,C588:C592,0))","v":250000},{"$f":"INDEX(E588:E592,MATCH(I588,C588:C592,0))","v":25000},{"$f":"IF(H588>H592,VLOOKUP(H588,A588:F592,6),0)","v":0.1},{"$f":"VLOOKUP(H588,A588:G592,7)","v":0.02},0,{"$f":"IF($E$3=\"Male\",B588,IF($E$3=\"Female\",B595,IF($E$3=\"Senior Citizen\",B602,B609)))","v":100000},0]
[{"$f":"B588+1","v":100001},150000,0.1,{"$f":"B588","v":100000},{"$f":"(B589-B588)*C589","v":5000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O588+1","v":100001},150000,0.1]
[{"$f":"B589+1","v":150001},250000,0.2,{"$f":"B589","v":150000},{"$f":"E589+(B590-B589)*C590","v":25000},0.1,0.02,{"$f":"IF(I588=C592,E591+ROUND((H588-J588),0)*I588,IF(I588=C591,E590+ROUND((H588-J588)*I588,0),IF(I588=C590,E589+ROUND((H588-J588)*I588,0),IF(I588=C589,E588+ROUND((H588-J588)*I588,0),E587+ROUND((H588-J588)*I588,0)))))","v":466600},{"$f":"MIN(K592:L592)","v":46660},{"$f":"ROUND(SUM(H590+I590)*M588,0)","v":10265},{"$f":"SUM(H590:J590)","v":523525},null,null,{"$f":"O589+1","v":150001},250000,0.2]
[{"$f":"B590+1","v":250001},null,0.3,{"$f":"B590","v":250000},{"$f":"IF(J588=0,0,E590)","v":25000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O590+1","v":250001},0,0.3]
["Surcharge Limit",null,null,1000000,null,null,null,1000000,{"$f":"IF(H588>H592,H588-H592,0)","v":722000},{"$f":"IF(I592>0,ROUND(I592*I588,0),0)","v":216600},{"$f":"I592-J592","v":505400},{"$f":"IF(H590>0,ROUND(H590*L588,0),0)","v":46660},{"$f":"IF(K592>L592,0,L592-K592)","v":0},{"$f":"O591+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H590,IF($E$3=\"Female\",H597,IF($E$3=\"Senior Citizen\",H604,H611)))","v":466600}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I590,IF($E$3=\"Female\",I597,IF($E$3=\"Senior Citizen\",I604,I611)))","v":46660}]
[0,135000,0,0,0,0,0,{"$f":"H588","v":1722000},{"$f":"VLOOKUP(H595,A595:C599,3)","v":0.3},{"$f":"INDEX(D595:D599,MATCH(I595,C595:C599,0))","v":250000},{"$f":"INDEX(E595:E599,MATCH(I595,C595:C599,0))","v":21500},{"$f":"IF(H595>H599,VLOOKUP(H595,A595:F599,6),0)","v":0.1},{"$f":"VLOOKUP(H595,A595:G599,7)","v":0.02},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J590,IF($E$3=\"Female\",J597,IF($E$3=\"Senior Citizen\",J604,J611)))","v":10265}]
[{"$f":"B595+1","v":135001},150000,0.1,{"$f":"B595","v":135000},{"$f":"(B596-B595)*C596","v":1500},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K590,IF($E$3=\"Female\",K597,IF($E$3=\"Senior Citizen\",K604,K611)))","v":523525}]
[{"$f":"B596+1","v":150001},250000,0.2,{"$f":"B596","v":150000},{"$f":"E596+(B597-B596)*C597","v":21500},0.1,0.02,{"$f":"IF(I595=C599,E598+ROUND((H595-J595),0)*I595,IF(I595=C598,E597+ROUND((H595-J595)*I595,0),IF(I595=C597,E596+ROUND((H595-J595)*I595,0),IF(I595=C596,E595+ROUND((H595-J595)*I595,0),E594+ROUND((H595-J595)*I595,0)))))","v":463100},{"$f":"MIN(K599:L599)","v":46310},{"$f":"ROUND(SUM(H597+I597)*M595,0)","v":10188},{"$f":"SUM(H597:J597)","v":519598},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A587,IF($E$3=\"Female\",A594,IF($E$3=\"Senior Citizen\",A601,A608)))","v":"(below 65 years)"}]
[{"$f":"B597+1","v":250001},null,0.3,{"$f":"B597","v":250000},{"$f":"IF(J595=0,0,E597)","v":21500},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M592,IF($E$3=\"Female\",M599,IF($E$3=\"Senior Citizen\",M606,M613)))","v":0}]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H592","v":1000000},{"$f":"IF(H595>H599,H595-H599,0)","v":722000},{"$f":"IF(I599>0,ROUND(I599*I595,0),0)","v":216600},{"$f":"I599-J599","v":505400},{"$f":"IF(H597>0,ROUND(H597*L595,0),0)","v":46310},{"$f":"IF(K599>L599,0,L599-K599)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K590,IF($E$3=\"Female\",K597,IF($E$3=\"Senior Citizen\",K604,K611)))","v":523525}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 65 years)"]
[0,185000,0,0,0,0,0,{"$f":"H588","v":1722000},{"$f":"VLOOKUP(H602,A602:C606,3)","v":0.3},{"$f":"INDEX(D602:D606,MATCH(I602,C602:C606,0))","v":250000},{"$f":"INDEX(E602:E606,MATCH(I602,C602:C606,0))","v":13000},{"$f":"IF(H602>H606,VLOOKUP(H602,A602:F606,6),0)","v":0.1},{"$f":"VLOOKUP(H602,A602:G606,7)","v":0.02}]
[{"$f":"B602+1","v":185001},250000,0.2,{"$f":"B602","v":185000},{"$f":"(B603-B602)*C603","v":13000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B603+1","v":250001},null,0.3,{"$f":"B603","v":250000},{"$f":"IF(J602=0,0,E603)","v":13000},0.1,0.02,{"$f":"IF(I602=C606,E605+ROUND((H602-J602),0)*I602,IF(I602=C605,E604+ROUND((H602-J602)*I602,0),IF(I602=C604,E603+ROUND((H602-J602)*I602,0),IF(I602=C603,E602+ROUND((H602-J602)*I602,0),E601+ROUND((H602-J602)*I602,0)))))","v":454600},{"$f":"MIN(K606:L606)","v":45460},{"$f":"ROUND(SUM(H604+I604)*M602,0)","v":10001},{"$f":"SUM(H604:J604)","v":510061}]
[null,null,null,{"$f":"B604","v":0},{"$f":"IF(J602=0,0,E604)","v":13000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H599","v":1000000},{"$f":"IF(H602>H606,H602-H606,0)","v":722000},{"$f":"IF(I606>0,ROUND(I606*I602,0),0)","v":216600},{"$f":"I606-J606","v":505400},{"$f":"IF(H604>0,ROUND(H604*L602,0),0)","v":45460},{"$f":"IF(K606>L606,0,L606-K606)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,185000,0,0,0,0,0,{"$f":"H588","v":1722000},{"$f":"VLOOKUP(H609,A609:C613,3)","v":0.3},{"$f":"INDEX(D609:D613,MATCH(I609,C609:C613,0))","v":250000},{"$f":"INDEX(E609:E613,MATCH(I609,C609:C613,0))","v":13000},{"$f":"IF(H609>H613,VLOOKUP(H609,A609:F613,6),0)","v":0.1},{"$f":"VLOOKUP(H609,A609:G613,7)","v":0.02}]
[{"$f":"B609+1","v":185001},250000,0.2,{"$f":"B609","v":185000},{"$f":"(B610-B609)*C610","v":13000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B610+1","v":250001},null,0.3,{"$f":"B610","v":250000},{"$f":"IF(J609=0,0,E610)","v":13000},0.1,0.02,{"$f":"IF(I609=C613,E612+ROUND((H609-J609),0)*I609,IF(I609=C612,E611+ROUND((H609-J609)*I609,0),IF(I609=C611,E610+ROUND((H609-J609)*I609,0),IF(I609=C610,E609+ROUND((H609-J609)*I609,0),E608+ROUND((H609-J609)*I609,0)))))","v":454600},{"$f":"MIN(K613:L613)","v":45460},{"$f":"ROUND(SUM(H611+I611)*M609,0)","v":10001},{"$f":"SUM(H611:J611)","v":510061}]
[null,null,null,{"$f":"B611","v":0},{"$f":"IF(J609=0,0,E611)","v":13000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H606","v":1000000},{"$f":"IF(H609>H613,H609-H613,0)","v":722000},{"$f":"IF(I613>0,ROUND(I613*I609,0),0)","v":216600},{"$f":"I613-J613","v":505400},{"$f":"IF(H611>0,ROUND(H611*L609,0),0)","v":45460},{"$f":"IF(K613>L613,0,L613-K613)","v":0}]
[null,null,2006,{"$f":"C614+1","v":2007},null,"2006-07"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C614","v":2006},{"$f":"D614","v":2007}]
[0,100000,0,0,0,0,0,{"$f":"$E$4","v":1722000},{"$f":"VLOOKUP(H617,A617:C621,3)","v":0.3},{"$f":"INDEX(D617:D621,MATCH(I617,C617:C621,0))","v":250000},{"$f":"INDEX(E617:E621,MATCH(I617,C617:C621,0))","v":25000},{"$f":"IF(H617>H621,VLOOKUP(H617,A617:F621,6),0)","v":0.1},{"$f":"VLOOKUP(H617,A617:G621,7)","v":0.02},0,{"$f":"IF($E$3=\"Male\",B617,IF($E$3=\"Female\",B624,IF($E$3=\"Senior Citizen\",B631,B638)))","v":100000},0]
[{"$f":"B617+1","v":100001},150000,0.1,{"$f":"B617","v":100000},{"$f":"(B618-B617)*C618","v":5000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O617+1","v":100001},150000,0.1]
[{"$f":"B618+1","v":150001},250000,0.2,{"$f":"B618","v":150000},{"$f":"E618+(B619-B618)*C619","v":25000},0.1,0.02,{"$f":"IF(I617=C621,E620+ROUND((H617-J617),0)*I617,IF(I617=C620,E619+ROUND((H617-J617)*I617,0),IF(I617=C619,E618+ROUND((H617-J617)*I617,0),IF(I617=C618,E617+ROUND((H617-J617)*I617,0),E616+ROUND((H617-J617)*I617,0)))))","v":466600},{"$f":"MIN(K621:L621)","v":46660},{"$f":"ROUND(SUM(H619+I619)*M617,0)","v":10265},{"$f":"SUM(H619:J619)","v":523525},null,null,{"$f":"O618+1","v":150001},250000,0.2]
[{"$f":"B619+1","v":250001},null,0.3,{"$f":"B619","v":250000},{"$f":"IF(J617=0,0,E619)","v":25000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O619+1","v":250001},0,0.3]
["Surcharge Limit",null,null,1000000,null,null,null,1000000,{"$f":"IF(H617>H621,H617-H621,0)","v":722000},{"$f":"IF(I621>0,ROUND(I621*I617,0),0)","v":216600},{"$f":"I621-J621","v":505400},{"$f":"IF(H619>0,ROUND(H619*L617,0),0)","v":46660},{"$f":"IF(K621>L621,0,L621-K621)","v":0},{"$f":"O620+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H619,IF($E$3=\"Female\",H626,IF($E$3=\"Senior Citizen\",H633,H640)))","v":466600}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I619,IF($E$3=\"Female\",I626,IF($E$3=\"Senior Citizen\",I633,I640)))","v":46660}]
[0,135000,0,0,0,0,0,{"$f":"H617","v":1722000},{"$f":"VLOOKUP(H624,A624:C628,3)","v":0.3},{"$f":"INDEX(D624:D628,MATCH(I624,C624:C628,0))","v":250000},{"$f":"INDEX(E624:E628,MATCH(I624,C624:C628,0))","v":21500},{"$f":"IF(H624>H628,VLOOKUP(H624,A624:F628,6),0)","v":0.1},{"$f":"VLOOKUP(H624,A624:G628,7)","v":0.02},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J619,IF($E$3=\"Female\",J626,IF($E$3=\"Senior Citizen\",J633,J640)))","v":10265}]
[{"$f":"B624+1","v":135001},150000,0.1,{"$f":"B624","v":135000},{"$f":"(B625-B624)*C625","v":1500},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K619,IF($E$3=\"Female\",K626,IF($E$3=\"Senior Citizen\",K633,K640)))","v":523525}]
[{"$f":"B625+1","v":150001},250000,0.2,{"$f":"B625","v":150000},{"$f":"E625+(B626-B625)*C626","v":21500},0.1,0.02,{"$f":"IF(I624=C628,E627+ROUND((H624-J624),0)*I624,IF(I624=C627,E626+ROUND((H624-J624)*I624,0),IF(I624=C626,E625+ROUND((H624-J624)*I624,0),IF(I624=C625,E624+ROUND((H624-J624)*I624,0),E623+ROUND((H624-J624)*I624,0)))))","v":463100},{"$f":"MIN(K628:L628)","v":46310},{"$f":"ROUND(SUM(H626+I626)*M624,0)","v":10188},{"$f":"SUM(H626:J626)","v":519598},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A616,IF($E$3=\"Female\",A623,IF($E$3=\"Senior Citizen\",A630,A637)))","v":"(below 65 years)"}]
[{"$f":"B626+1","v":250001},null,0.3,{"$f":"B626","v":250000},{"$f":"IF(J624=0,0,E626)","v":21500},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M621,IF($E$3=\"Female\",M628,IF($E$3=\"Senior Citizen\",M635,M642)))","v":0}]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H621","v":1000000},{"$f":"IF(H624>H628,H624-H628,0)","v":722000},{"$f":"IF(I628>0,ROUND(I628*I624,0),0)","v":216600},{"$f":"I628-J628","v":505400},{"$f":"IF(H626>0,ROUND(H626*L624,0),0)","v":46310},{"$f":"IF(K628>L628,0,L628-K628)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K619,IF($E$3=\"Female\",K626,IF($E$3=\"Senior Citizen\",K633,K640)))","v":523525}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 65 years)"]
[0,185000,0,0,0,0,0,{"$f":"H617","v":1722000},{"$f":"VLOOKUP(H631,A631:C635,3)","v":0.3},{"$f":"INDEX(D631:D635,MATCH(I631,C631:C635,0))","v":250000},{"$f":"INDEX(E631:E635,MATCH(I631,C631:C635,0))","v":13000},{"$f":"IF(H631>H635,VLOOKUP(H631,A631:F635,6),0)","v":0.1},{"$f":"VLOOKUP(H631,A631:G635,7)","v":0.02}]
[{"$f":"B631+1","v":185001},250000,0.2,{"$f":"B631","v":185000},{"$f":"(B632-B631)*C632","v":13000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B632+1","v":250001},null,0.3,{"$f":"B632","v":250000},{"$f":"IF(J631=0,0,E632)","v":13000},0.1,0.02,{"$f":"IF(I631=C635,E634+ROUND((H631-J631),0)*I631,IF(I631=C634,E633+ROUND((H631-J631)*I631,0),IF(I631=C633,E632+ROUND((H631-J631)*I631,0),IF(I631=C632,E631+ROUND((H631-J631)*I631,0),E630+ROUND((H631-J631)*I631,0)))))","v":454600},{"$f":"MIN(K635:L635)","v":45460},{"$f":"ROUND(SUM(H633+I633)*M631,0)","v":10001},{"$f":"SUM(H633:J633)","v":510061}]
[null,null,null,{"$f":"B633","v":0},{"$f":"IF(J631=0,0,E633)","v":13000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H628","v":1000000},{"$f":"IF(H631>H635,H631-H635,0)","v":722000},{"$f":"IF(I635>0,ROUND(I635*I631,0),0)","v":216600},{"$f":"I635-J635","v":505400},{"$f":"IF(H633>0,ROUND(H633*L631,0),0)","v":45460},{"$f":"IF(K635>L635,0,L635-K635)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,185000,0,0,0,0,0,{"$f":"H617","v":1722000},{"$f":"VLOOKUP(H638,A638:C642,3)","v":0.3},{"$f":"INDEX(D638:D642,MATCH(I638,C638:C642,0))","v":250000},{"$f":"INDEX(E638:E642,MATCH(I638,C638:C642,0))","v":13000},{"$f":"IF(H638>H642,VLOOKUP(H638,A638:F642,6),0)","v":0.1},{"$f":"VLOOKUP(H638,A638:G642,7)","v":0.02}]
[{"$f":"B638+1","v":185001},250000,0.2,{"$f":"B638","v":185000},{"$f":"(B639-B638)*C639","v":13000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B639+1","v":250001},null,0.3,{"$f":"B639","v":250000},{"$f":"IF(J638=0,0,E639)","v":13000},0.1,0.02,{"$f":"IF(I638=C642,E641+ROUND((H638-J638),0)*I638,IF(I638=C641,E640+ROUND((H638-J638)*I638,0),IF(I638=C640,E639+ROUND((H638-J638)*I638,0),IF(I638=C639,E638+ROUND((H638-J638)*I638,0),E637+ROUND((H638-J638)*I638,0)))))","v":454600},{"$f":"MIN(K642:L642)","v":45460},{"$f":"ROUND(SUM(H640+I640)*M638,0)","v":10001},{"$f":"SUM(H640:J640)","v":510061}]
[null,null,null,{"$f":"B640","v":0},{"$f":"IF(J638=0,0,E640)","v":13000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H635","v":1000000},{"$f":"IF(H638>H642,H638-H642,0)","v":722000},{"$f":"IF(I642>0,ROUND(I642*I638,0),0)","v":216600},{"$f":"I642-J642","v":505400},{"$f":"IF(H640>0,ROUND(H640*L638,0),0)","v":45460},{"$f":"IF(K642>L642,0,L642-K642)","v":0}]
[null,null,2007,{"$f":"C643+1","v":2008},null,"2007-08"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C643","v":2007},{"$f":"D643","v":2008}]
[0,110000,0,0,0,0,0,{"$f":"$E$4","v":1722000},{"$f":"VLOOKUP(H646,A646:C650,3)","v":0.3},{"$f":"INDEX(D646:D650,MATCH(I646,C646:C650,0))","v":250000},{"$f":"INDEX(E646:E650,MATCH(I646,C646:C650,0))","v":24000},{"$f":"IF(H646>H650,VLOOKUP(H646,A646:F650,6),0)","v":0.1},{"$f":"VLOOKUP(H646,A646:G650,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B646,IF($E$3=\"Female\",B653,IF($E$3=\"Senior Citizen\",B660,B667)))","v":110000},0]
[{"$f":"B646+1","v":110001},150000,0.1,{"$f":"B646","v":110000},{"$f":"(B647-B646)*C647","v":4000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O646+1","v":110001},150000,0.1]
[{"$f":"B647+1","v":150001},250000,0.2,{"$f":"B647","v":150000},{"$f":"E647+(B648-B647)*C648","v":24000},0,0.03,{"$f":"IF(I646=C650,E649+ROUND((H646-J646),0)*I646,IF(I646=C649,E648+ROUND((H646-J646)*I646,0),IF(I646=C648,E647+ROUND((H646-J646)*I646,0),IF(I646=C647,E646+ROUND((H646-J646)*I646,0),E645+ROUND((H646-J646)*I646,0)))))","v":465600},{"$f":"MIN(K650:L650)","v":46560},{"$f":"ROUND(SUM(H648+I648)*M646,0)","v":15365},{"$f":"SUM(H648:J648)","v":527525},null,null,{"$f":"O647+1","v":150001},250000,0.2]
[{"$f":"B648+1","v":250001},null,0.3,{"$f":"B648","v":250000},{"$f":"IF(J646=0,0,E648)","v":24000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O648+1","v":250001},0,0.3]
["Surcharge Limit",null,null,1000000,null,null,null,1000000,{"$f":"IF(H646>H650,H646-H650,0)","v":722000},{"$f":"IF(I650>0,ROUND(I650*I646,0),0)","v":216600},{"$f":"I650-J650","v":505400},{"$f":"IF(H648>0,ROUND(H648*L646,0),0)","v":46560},{"$f":"IF(K650>L650,0,L650-K650)","v":0},{"$f":"O649+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H648,IF($E$3=\"Female\",H655,IF($E$3=\"Senior Citizen\",H662,H669)))","v":465600}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I648,IF($E$3=\"Female\",I655,IF($E$3=\"Senior Citizen\",I662,I669)))","v":46560}]
[0,145000,0,0,0,0,0,{"$f":"H646","v":1722000},{"$f":"VLOOKUP(H653,A653:C657,3)","v":0.3},{"$f":"INDEX(D653:D657,MATCH(I653,C653:C657,0))","v":250000},{"$f":"INDEX(E653:E657,MATCH(I653,C653:C657,0))","v":20500},{"$f":"IF(H653>H657,VLOOKUP(H653,A653:F657,6),0)","v":0.1},{"$f":"VLOOKUP(H653,A653:G657,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J648,IF($E$3=\"Female\",J655,IF($E$3=\"Senior Citizen\",J662,J669)))","v":15365}]
[{"$f":"B653+1","v":145001},150000,0.1,{"$f":"B653","v":145000},{"$f":"(B654-B653)*C654","v":500},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K648,IF($E$3=\"Female\",K655,IF($E$3=\"Senior Citizen\",K662,K669)))","v":527525}]
[{"$f":"B654+1","v":150001},250000,0.2,{"$f":"B654","v":150000},{"$f":"E654+(B655-B654)*C655","v":20500},0,0.03,{"$f":"IF(I653=C657,E656+ROUND((H653-J653),0)*I653,IF(I653=C656,E655+ROUND((H653-J653)*I653,0),IF(I653=C655,E654+ROUND((H653-J653)*I653,0),IF(I653=C654,E653+ROUND((H653-J653)*I653,0),E652+ROUND((H653-J653)*I653,0)))))","v":462100},{"$f":"MIN(K657:L657)","v":46210},{"$f":"ROUND(SUM(H655+I655)*M653,0)","v":15249},{"$f":"SUM(H655:J655)","v":523559},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A645,IF($E$3=\"Female\",A652,IF($E$3=\"Senior Citizen\",A659,A666)))","v":"(below 65 years)"}]
[{"$f":"B655+1","v":250001},null,0.3,{"$f":"B655","v":250000},{"$f":"IF(J653=0,0,E655)","v":20500},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M650,IF($E$3=\"Female\",M657,IF($E$3=\"Senior Citizen\",M664,M671)))","v":0}]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H650","v":1000000},{"$f":"IF(H653>H657,H653-H657,0)","v":722000},{"$f":"IF(I657>0,ROUND(I657*I653,0),0)","v":216600},{"$f":"I657-J657","v":505400},{"$f":"IF(H655>0,ROUND(H655*L653,0),0)","v":46210},{"$f":"IF(K657>L657,0,L657-K657)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K648,IF($E$3=\"Female\",K655,IF($E$3=\"Senior Citizen\",K662,K669)))","v":527525}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 65 years)"]
[0,195000,0,0,0,0,0,{"$f":"H646","v":1722000},{"$f":"VLOOKUP(H660,A660:C664,3)","v":0.3},{"$f":"INDEX(D660:D664,MATCH(I660,C660:C664,0))","v":250000},{"$f":"INDEX(E660:E664,MATCH(I660,C660:C664,0))","v":11000},{"$f":"IF(H660>H664,VLOOKUP(H660,A660:F664,6),0)","v":0.1},{"$f":"VLOOKUP(H660,A660:G664,7)","v":0.03}]
[{"$f":"B660+1","v":195001},250000,0.2,{"$f":"B660","v":195000},{"$f":"(B661-B660)*C661","v":11000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B661+1","v":250001},null,0.3,{"$f":"B661","v":250000},{"$f":"IF(J660=0,0,E661)","v":11000},0.1,0.03,{"$f":"IF(I660=C664,E663+ROUND((H660-J660),0)*I660,IF(I660=C663,E662+ROUND((H660-J660)*I660,0),IF(I660=C662,E661+ROUND((H660-J660)*I660,0),IF(I660=C661,E660+ROUND((H660-J660)*I660,0),E659+ROUND((H660-J660)*I660,0)))))","v":452600},{"$f":"MIN(K664:L664)","v":45260},{"$f":"ROUND(SUM(H662+I662)*M660,0)","v":14936},{"$f":"SUM(H662:J662)","v":512796}]
[null,null,null,{"$f":"B662","v":0},{"$f":"IF(J660=0,0,E662)","v":11000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H657","v":1000000},{"$f":"IF(H660>H664,H660-H664,0)","v":722000},{"$f":"IF(I664>0,ROUND(I664*I660,0),0)","v":216600},{"$f":"I664-J664","v":505400},{"$f":"IF(H662>0,ROUND(H662*L660,0),0)","v":45260},{"$f":"IF(K664>L664,0,L664-K664)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,195000,0,0,0,0,0,{"$f":"H646","v":1722000},{"$f":"VLOOKUP(H667,A667:C671,3)","v":0.3},{"$f":"INDEX(D667:D671,MATCH(I667,C667:C671,0))","v":250000},{"$f":"INDEX(E667:E671,MATCH(I667,C667:C671,0))","v":11000},{"$f":"IF(H667>H671,VLOOKUP(H667,A667:F671,6),0)","v":0.1},{"$f":"VLOOKUP(H667,A667:G671,7)","v":0.03}]
[{"$f":"B667+1","v":195001},250000,0.2,{"$f":"B667","v":195000},{"$f":"(B668-B667)*C668","v":11000},0.1,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B668+1","v":250001},null,0.3,{"$f":"B668","v":250000},{"$f":"IF(J667=0,0,E668)","v":11000},0.1,0.03,{"$f":"IF(I667=C671,E670+ROUND((H667-J667),0)*I667,IF(I667=C670,E669+ROUND((H667-J667)*I667,0),IF(I667=C669,E668+ROUND((H667-J667)*I667,0),IF(I667=C668,E667+ROUND((H667-J667)*I667,0),E666+ROUND((H667-J667)*I667,0)))))","v":452600},{"$f":"MIN(K671:L671)","v":45260},{"$f":"ROUND(SUM(H669+I669)*M667,0)","v":14936},{"$f":"SUM(H669:J669)","v":512796}]
[null,null,null,{"$f":"B669","v":0},{"$f":"IF(J667=0,0,E669)","v":11000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H664","v":1000000},{"$f":"IF(H667>H671,H667-H671,0)","v":722000},{"$f":"IF(I671>0,ROUND(I671*I667,0),0)","v":216600},{"$f":"I671-J671","v":505400},{"$f":"IF(H669>0,ROUND(H669*L667,0),0)","v":45260},{"$f":"IF(K671>L671,0,L671-K671)","v":0}]
[null,null,2008,{"$f":"C672+1","v":2009},null,"2008-09"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C672","v":2008},{"$f":"D672","v":2009}]
[0,150000,0,0,0,0,0,{"$f":"$E$4","v":1722000},{"$f":"VLOOKUP(H675,A675:C679,3)","v":0.3},{"$f":"INDEX(D675:D679,MATCH(I675,C675:C679,0))","v":500000},{"$f":"INDEX(E675:E679,MATCH(I675,C675:C679,0))","v":55000},{"$f":"IF(H675>H679,VLOOKUP(H675,A675:F679,6),0)","v":0.1},{"$f":"VLOOKUP(H675,A675:G679,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B675,IF($E$3=\"Female\",B682,IF($E$3=\"Senior Citizen\",B689,B696)))","v":150000},0]
[{"$f":"B675+1","v":150001},300000,0.1,{"$f":"B675","v":150000},{"$f":"(B676-B675)*C676","v":15000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O675+1","v":150001},300000,0.1]
[{"$f":"B676+1","v":300001},500000,0.2,{"$f":"B676","v":300000},{"$f":"E676+(B677-B676)*C677","v":55000},0,0.03,{"$f":"IF(I675=C679,E678+ROUND((H675-J675),0)*I675,IF(I675=C678,E677+ROUND((H675-J675)*I675,0),IF(I675=C677,E676+ROUND((H675-J675)*I675,0),IF(I675=C676,E675+ROUND((H675-J675)*I675,0),E674+ROUND((H675-J675)*I675,0)))))","v":421600},{"$f":"MIN(K679:L679)","v":42160},{"$f":"ROUND(SUM(H677+I677)*M675,0)","v":13913},{"$f":"SUM(H677:J677)","v":477673},null,null,{"$f":"O676+1","v":300001},500000,0.2]
[{"$f":"B677+1","v":500001},null,0.3,{"$f":"B677","v":500000},{"$f":"IF(J675=0,0,E677)","v":55000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O677+1","v":500001},0,0.3]
["Surcharge Limit",null,null,1000000,null,null,null,1000000,{"$f":"IF(H675>H679,H675-H679,0)","v":722000},{"$f":"IF(I679>0,ROUND(I679*I675,0),0)","v":216600},{"$f":"I679-J679","v":505400},{"$f":"IF(H677>0,ROUND(H677*L675,0),0)","v":42160},{"$f":"IF(K679>L679,0,L679-K679)","v":0},{"$f":"O678+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H677,IF($E$3=\"Female\",H684,IF($E$3=\"Senior Citizen\",H691,H698)))","v":421600}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I677,IF($E$3=\"Female\",I684,IF($E$3=\"Senior Citizen\",I691,I698)))","v":42160}]
[0,180000,0,0,0,0,0,{"$f":"H675","v":1722000},{"$f":"VLOOKUP(H682,A682:C686,3)","v":0.3},{"$f":"INDEX(D682:D686,MATCH(I682,C682:C686,0))","v":500000},{"$f":"INDEX(E682:E686,MATCH(I682,C682:C686,0))","v":52000},{"$f":"IF(H682>H686,VLOOKUP(H682,A682:F686,6),0)","v":0.1},{"$f":"VLOOKUP(H682,A682:G686,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J677,IF($E$3=\"Female\",J684,IF($E$3=\"Senior Citizen\",J691,J698)))","v":13913}]
[{"$f":"B682+1","v":180001},300000,0.1,{"$f":"B682","v":180000},{"$f":"(B683-B682)*C683","v":12000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K677,IF($E$3=\"Female\",K684,IF($E$3=\"Senior Citizen\",K691,K698)))","v":477673}]
[{"$f":"B683+1","v":300001},500000,0.2,{"$f":"B683","v":300000},{"$f":"E683+(B684-B683)*C684","v":52000},0,0.03,{"$f":"IF(I682=C686,E685+ROUND((H682-J682),0)*I682,IF(I682=C685,E684+ROUND((H682-J682)*I682,0),IF(I682=C684,E683+ROUND((H682-J682)*I682,0),IF(I682=C683,E682+ROUND((H682-J682)*I682,0),E681+ROUND((H682-J682)*I682,0)))))","v":418600},{"$f":"MIN(K686:L686)","v":41860},{"$f":"ROUND(SUM(H684+I684)*M682,0)","v":13814},{"$f":"SUM(H684:J684)","v":474274},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A674,IF($E$3=\"Female\",A681,IF($E$3=\"Senior Citizen\",A688,A695)))","v":"(below 65 years)"}]
[{"$f":"B684+1","v":500001},null,0.3,{"$f":"B684","v":500000},{"$f":"IF(J682=0,0,E684)","v":52000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M679,IF($E$3=\"Female\",M686,IF($E$3=\"Senior Citizen\",M693,M700)))","v":0}]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H679","v":1000000},{"$f":"IF(H682>H686,H682-H686,0)","v":722000},{"$f":"IF(I686>0,ROUND(I686*I682,0),0)","v":216600},{"$f":"I686-J686","v":505400},{"$f":"IF(H684>0,ROUND(H684*L682,0),0)","v":41860},{"$f":"IF(K686>L686,0,L686-K686)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K677,IF($E$3=\"Female\",K684,IF($E$3=\"Senior Citizen\",K691,K698)))","v":477673}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 65 years)"]
[0,225000,0,0,0,0,0,{"$f":"H675","v":1722000},{"$f":"VLOOKUP(H689,A689:C693,3)","v":0.3},{"$f":"INDEX(D689:D693,MATCH(I689,C689:C693,0))","v":500000},{"$f":"INDEX(E689:E693,MATCH(I689,C689:C693,0))","v":47500},{"$f":"IF(H689>H693,VLOOKUP(H689,A689:F693,6),0)","v":0.1},{"$f":"VLOOKUP(H689,A689:G693,7)","v":0.03}]
[{"$f":"B689+1","v":225001},300000,0.1,{"$f":"B689","v":225000},{"$f":"(B690-B689)*C690","v":7500},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B690+1","v":300001},500000,0.2,{"$f":"B690","v":300000},{"$f":"E690+(B691-B690)*C691","v":47500},0,0.03,{"$f":"IF(I689=C693,E692+ROUND((H689-J689),0)*I689,IF(I689=C692,E691+ROUND((H689-J689)*I689,0),IF(I689=C691,E690+ROUND((H689-J689)*I689,0),IF(I689=C690,E689+ROUND((H689-J689)*I689,0),E688+ROUND((H689-J689)*I689,0)))))","v":414100},{"$f":"MIN(K693:L693)","v":41410},{"$f":"ROUND(SUM(H691+I691)*M689,0)","v":13665},{"$f":"SUM(H691:J691)","v":469175}]
[{"$f":"B691+1","v":500001},null,0.3,{"$f":"B691","v":500000},{"$f":"IF(J689=0,0,E691)","v":47500},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H686","v":1000000},{"$f":"IF(H689>H693,H689-H693,0)","v":722000},{"$f":"IF(I693>0,ROUND(I693*I689,0),0)","v":216600},{"$f":"I693-J693","v":505400},{"$f":"IF(H691>0,ROUND(H691*L689,0),0)","v":41410},{"$f":"IF(K693>L693,0,L693-K693)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,225000,0,0,0,0,0,{"$f":"H675","v":1722000},{"$f":"VLOOKUP(H696,A696:C700,3)","v":0.3},{"$f":"INDEX(D696:D700,MATCH(I696,C696:C700,0))","v":500000},{"$f":"INDEX(E696:E700,MATCH(I696,C696:C700,0))","v":47500},{"$f":"IF(H696>H700,VLOOKUP(H696,A696:F700,6),0)","v":0.1},{"$f":"VLOOKUP(H696,A696:G700,7)","v":0.03}]
[{"$f":"B696+1","v":225001},300000,0.1,{"$f":"B696","v":225000},{"$f":"(B697-B696)*C697","v":7500},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B697+1","v":300001},500000,0.2,{"$f":"B697","v":300000},{"$f":"E697+(B698-B697)*C698","v":47500},0,0.03,{"$f":"IF(I696=C700,E699+ROUND((H696-J696),0)*I696,IF(I696=C699,E698+ROUND((H696-J696)*I696,0),IF(I696=C698,E697+ROUND((H696-J696)*I696,0),IF(I696=C697,E696+ROUND((H696-J696)*I696,0),E695+ROUND((H696-J696)*I696,0)))))","v":414100},{"$f":"MIN(K700:L700)","v":41410},{"$f":"ROUND(SUM(H698+I698)*M696,0)","v":13665},{"$f":"SUM(H698:J698)","v":469175}]
[{"$f":"B698+1","v":500001},null,0.3,{"$f":"B698","v":500000},{"$f":"IF(J696=0,0,E698)","v":47500},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H693","v":1000000},{"$f":"IF(H696>H700,H696-H700,0)","v":722000},{"$f":"IF(I700>0,ROUND(I700*I696,0),0)","v":216600},{"$f":"I700-J700","v":505400},{"$f":"IF(H698>0,ROUND(H698*L696,0),0)","v":41410},{"$f":"IF(K700>L700,0,L700-K700)","v":0}]
[null,null,2009,{"$f":"C701+1","v":2010},null,"2009-10"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C701","v":2009},{"$f":"D701","v":2010}]
[0,160000,0,0,0,0,0,{"$f":"$E$4","v":1722000},{"$f":"VLOOKUP(H704,A704:C708,3)","v":0.3},{"$f":"INDEX(D704:D708,MATCH(I704,C704:C708,0))","v":500000},{"$f":"INDEX(E704:E708,MATCH(I704,C704:C708,0))","v":54000},{"$f":"IF(H704>H708,VLOOKUP(H704,A704:F708,6),0)","v":0},{"$f":"VLOOKUP(H704,A704:G708,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B704,IF($E$3=\"Female\",B711,IF($E$3=\"Senior Citizen\",B718,B725)))","v":160000},0]
[{"$f":"B704+1","v":160001},300000,0.1,{"$f":"B704","v":160000},{"$f":"(B705-B704)*C705","v":14000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O704+1","v":160001},300000,0.1]
[{"$f":"B705+1","v":300001},500000,0.2,{"$f":"B705","v":300000},{"$f":"E705+(B706-B705)*C706","v":54000},0,0.03,{"$f":"IF(I704=C708,E707+ROUND((H704-J704),0)*I704,IF(I704=C707,E706+ROUND((H704-J704)*I704,0),IF(I704=C706,E705+ROUND((H704-J704)*I704,0),IF(I704=C705,E704+ROUND((H704-J704)*I704,0),E703+ROUND((H704-J704)*I704,0)))))","v":420600},{"$f":"MIN(K708:L708)","v":0},{"$f":"ROUND(SUM(H706+I706)*M704,0)","v":12618},{"$f":"SUM(H706:J706)","v":433218},null,null,{"$f":"O705+1","v":300001},500000,0.2]
[{"$f":"B706+1","v":500001},null,0.3,{"$f":"B706","v":500000},{"$f":"IF(J704=0,0,E706)","v":54000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O706+1","v":500001},0,0.3]
["Surcharge Limit",null,null,0,null,null,null,0,{"$f":"IF(H704>H708,H704-H708,0)","v":1722000},{"$f":"IF(I708>0,ROUND(I708*I704,0),0)","v":516600},{"$f":"I708-J708","v":1205400},{"$f":"IF(H706>0,ROUND(H706*L704,0),0)","v":0},{"$f":"IF(K708>L708,0,L708-K708)","v":0},{"$f":"O707+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H706,IF($E$3=\"Female\",H713,IF($E$3=\"Senior Citizen\",H720,H727)))","v":420600}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I706,IF($E$3=\"Female\",I713,IF($E$3=\"Senior Citizen\",I720,I727)))","v":0}]
[0,190000,0,0,0,0,0,{"$f":"H704","v":1722000},{"$f":"VLOOKUP(H711,A711:C715,3)","v":0.3},{"$f":"INDEX(D711:D715,MATCH(I711,C711:C715,0))","v":500000},{"$f":"INDEX(E711:E715,MATCH(I711,C711:C715,0))","v":51000},{"$f":"IF(H711>H715,VLOOKUP(H711,A711:F715,6),0)","v":0},{"$f":"VLOOKUP(H711,A711:G715,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J706,IF($E$3=\"Female\",J713,IF($E$3=\"Senior Citizen\",J720,J727)))","v":12618}]
[{"$f":"B711+1","v":190001},300000,0.1,{"$f":"B711","v":190000},{"$f":"(B712-B711)*C712","v":11000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K706,IF($E$3=\"Female\",K713,IF($E$3=\"Senior Citizen\",K720,K727)))","v":433218}]
[{"$f":"B712+1","v":300001},500000,0.2,{"$f":"B712","v":300000},{"$f":"E712+(B713-B712)*C713","v":51000},0,0.03,{"$f":"IF(I711=C715,E714+ROUND((H711-J711),0)*I711,IF(I711=C714,E713+ROUND((H711-J711)*I711,0),IF(I711=C713,E712+ROUND((H711-J711)*I711,0),IF(I711=C712,E711+ROUND((H711-J711)*I711,0),E710+ROUND((H711-J711)*I711,0)))))","v":417600},{"$f":"MIN(K715:L715)","v":0},{"$f":"ROUND(SUM(H713+I713)*M711,0)","v":12528},{"$f":"SUM(H713:J713)","v":430128},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A703,IF($E$3=\"Female\",A710,IF($E$3=\"Senior Citizen\",A717,A724)))","v":"(below 65 years)"}]
[{"$f":"B713+1","v":500001},null,0.3,{"$f":"B713","v":500000},{"$f":"IF(J711=0,0,E713)","v":51000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M708,IF($E$3=\"Female\",M715,IF($E$3=\"Senior Citizen\",M722,M729)))","v":0}]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H708","v":0},{"$f":"IF(H711>H715,H711-H715,0)","v":1722000},{"$f":"IF(I715>0,ROUND(I715*I711,0),0)","v":516600},{"$f":"I715-J715","v":1205400},{"$f":"IF(H713>0,ROUND(H713*L711,0),0)","v":0},{"$f":"IF(K715>L715,0,L715-K715)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K706,IF($E$3=\"Female\",K713,IF($E$3=\"Senior Citizen\",K720,K727)))","v":433218}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 65 years)"]
[0,240000,0,0,0,0,0,{"$f":"H704","v":1722000},{"$f":"VLOOKUP(H718,A718:C722,3)","v":0.3},{"$f":"INDEX(D718:D722,MATCH(I718,C718:C722,0))","v":500000},{"$f":"INDEX(E718:E722,MATCH(I718,C718:C722,0))","v":46000},{"$f":"IF(H718>H722,VLOOKUP(H718,A718:F722,6),0)","v":0},{"$f":"VLOOKUP(H718,A718:G722,7)","v":0.03}]
[{"$f":"B718+1","v":240001},300000,0.1,{"$f":"B718","v":240000},{"$f":"(B719-B718)*C719","v":6000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B719+1","v":300001},500000,0.2,{"$f":"B719","v":300000},{"$f":"E719+(B720-B719)*C720","v":46000},0,0.03,{"$f":"IF(I718=C722,E721+ROUND((H718-J718),0)*I718,IF(I718=C721,E720+ROUND((H718-J718)*I718,0),IF(I718=C720,E719+ROUND((H718-J718)*I718,0),IF(I718=C719,E718+ROUND((H718-J718)*I718,0),E717+ROUND((H718-J718)*I718,0)))))","v":412600},{"$f":"MIN(K722:L722)","v":0},{"$f":"ROUND(SUM(H720+I720)*M718,0)","v":12378},{"$f":"SUM(H720:J720)","v":424978}]
[{"$f":"B720+1","v":500001},null,0.3,{"$f":"B720","v":500000},{"$f":"IF(J718=0,0,E720)","v":46000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H715","v":0},{"$f":"IF(H718>H722,H718-H722,0)","v":1722000},{"$f":"IF(I722>0,ROUND(I722*I718,0),0)","v":516600},{"$f":"I722-J722","v":1205400},{"$f":"IF(H720>0,ROUND(H720*L718,0),0)","v":0},{"$f":"IF(K722>L722,0,L722-K722)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,240000,0,0,0,0,0,{"$f":"H704","v":1722000},{"$f":"VLOOKUP(H725,A725:C729,3)","v":0.3},{"$f":"INDEX(D725:D729,MATCH(I725,C725:C729,0))","v":500000},{"$f":"INDEX(E725:E729,MATCH(I725,C725:C729,0))","v":46000},{"$f":"IF(H725>H729,VLOOKUP(H725,A725:F729,6),0)","v":0},{"$f":"VLOOKUP(H725,A725:G729,7)","v":0.03}]
[{"$f":"B725+1","v":240001},300000,0.1,{"$f":"B725","v":240000},{"$f":"(B726-B725)*C726","v":6000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B726+1","v":300001},500000,0.2,{"$f":"B726","v":300000},{"$f":"E726+(B727-B726)*C727","v":46000},0,0.03,{"$f":"IF(I725=C729,E728+ROUND((H725-J725),0)*I725,IF(I725=C728,E727+ROUND((H725-J725)*I725,0),IF(I725=C727,E726+ROUND((H725-J725)*I725,0),IF(I725=C726,E725+ROUND((H725-J725)*I725,0),E724+ROUND((H725-J725)*I725,0)))))","v":412600},{"$f":"MIN(K729:L729)","v":0},{"$f":"ROUND(SUM(H727+I727)*M725,0)","v":12378},{"$f":"SUM(H727:J727)","v":424978}]
[{"$f":"B727+1","v":500001},null,0.3,{"$f":"B727","v":500000},{"$f":"IF(J725=0,0,E727)","v":46000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H722","v":0},{"$f":"IF(H725>H729,H725-H729,0)","v":1722000},{"$f":"IF(I729>0,ROUND(I729*I725,0),0)","v":516600},{"$f":"I729-J729","v":1205400},{"$f":"IF(H727>0,ROUND(H727*L725,0),0)","v":0},{"$f":"IF(K729>L729,0,L729-K729)","v":0}]
[null,null,2010,{"$f":"C730+1","v":2011},null,"2010-11"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C730","v":2010},{"$f":"D730","v":2011}]
[0,160000,0,0,0,0,0,{"$f":"$E$4","v":1722000},{"$f":"VLOOKUP(H733,A733:C737,3)","v":0.3},{"$f":"INDEX(D733:D737,MATCH(I733,C733:C737,0))","v":800000},{"$f":"INDEX(E733:E737,MATCH(I733,C733:C737,0))","v":94000},{"$f":"IF(H733>H737,VLOOKUP(H733,A733:F737,6),0)","v":0},{"$f":"VLOOKUP(H733,A733:G737,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B733,IF($E$3=\"Female\",B740,IF($E$3=\"Senior Citizen\",B747,B754)))","v":160000},0]
[{"$f":"B733+1","v":160001},500000,0.1,{"$f":"B733","v":160000},{"$f":"(B734-B733)*C734","v":34000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O733+1","v":160001},500000,0.1]
[{"$f":"B734+1","v":500001},800000,0.2,{"$f":"B734","v":500000},{"$f":"E734+(B735-B734)*C735","v":94000},0,0.03,{"$f":"IF(I733=C737,E736+ROUND((H733-J733),0)*I733,IF(I733=C736,E735+ROUND((H733-J733)*I733,0),IF(I733=C735,E734+ROUND((H733-J733)*I733,0),IF(I733=C734,E733+ROUND((H733-J733)*I733,0),E732+ROUND((H733-J733)*I733,0)))))","v":370600},{"$f":"MIN(K737:L737)","v":0},{"$f":"ROUND(SUM(H735+I735)*M733,0)","v":11118},{"$f":"SUM(H735:J735)","v":381718},null,null,{"$f":"O734+1","v":500001},800000,0.2]
[{"$f":"B735+1","v":800001},null,0.3,{"$f":"B735","v":800000},{"$f":"IF(J733=0,0,E735)","v":94000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O735+1","v":800001},0,0.3]
["Surcharge Limit",null,null,0,null,null,null,0,{"$f":"IF(H733>H737,H733-H737,0)","v":1722000},{"$f":"IF(I737>0,ROUND(I737*I733,0),0)","v":516600},{"$f":"I737-J737","v":1205400},{"$f":"IF(H735>0,ROUND(H735*L733,0),0)","v":0},{"$f":"IF(K737>L737,0,L737-K737)","v":0},{"$f":"O736+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H735,IF($E$3=\"Female\",H742,IF($E$3=\"Senior Citizen\",H749,H756)))","v":370600}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I735,IF($E$3=\"Female\",I742,IF($E$3=\"Senior Citizen\",I749,I756)))","v":0}]
[0,190000,0,0,0,0,0,{"$f":"H733","v":1722000},{"$f":"VLOOKUP(H740,A740:C744,3)","v":0.3},{"$f":"INDEX(D740:D744,MATCH(I740,C740:C744,0))","v":800000},{"$f":"INDEX(E740:E744,MATCH(I740,C740:C744,0))","v":91000},{"$f":"IF(H740>H744,VLOOKUP(H740,A740:F744,6),0)","v":0},{"$f":"VLOOKUP(H740,A740:G744,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J735,IF($E$3=\"Female\",J742,IF($E$3=\"Senior Citizen\",J749,J756)))","v":11118}]
[{"$f":"B740+1","v":190001},500000,0.1,{"$f":"B740","v":190000},{"$f":"(B741-B740)*C741","v":31000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K735,IF($E$3=\"Female\",K742,IF($E$3=\"Senior Citizen\",K749,K756)))","v":381718}]
[{"$f":"B741+1","v":500001},800000,0.2,{"$f":"B741","v":500000},{"$f":"E741+(B742-B741)*C742","v":91000},0,0.03,{"$f":"IF(I740=C744,E743+ROUND((H740-J740),0)*I740,IF(I740=C743,E742+ROUND((H740-J740)*I740,0),IF(I740=C742,E741+ROUND((H740-J740)*I740,0),IF(I740=C741,E740+ROUND((H740-J740)*I740,0),E739+ROUND((H740-J740)*I740,0)))))","v":367600},{"$f":"MIN(K744:L744)","v":0},{"$f":"ROUND(SUM(H742+I742)*M740,0)","v":11028},{"$f":"SUM(H742:J742)","v":378628},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A732,IF($E$3=\"Female\",A739,IF($E$3=\"Senior Citizen\",A746,A753)))","v":"(below 65 years)"}]
[{"$f":"B742+1","v":800001},null,0.3,{"$f":"B742","v":800000},{"$f":"IF(J740=0,0,E742)","v":91000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M737,IF($E$3=\"Female\",M744,IF($E$3=\"Senior Citizen\",M751,M758)))","v":0}]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H737","v":0},{"$f":"IF(H740>H744,H740-H744,0)","v":1722000},{"$f":"IF(I744>0,ROUND(I744*I740,0),0)","v":516600},{"$f":"I744-J744","v":1205400},{"$f":"IF(H742>0,ROUND(H742*L740,0),0)","v":0},{"$f":"IF(K744>L744,0,L744-K744)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K735,IF($E$3=\"Female\",K742,IF($E$3=\"Senior Citizen\",K749,K756)))","v":381718}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 65 years)"]
[0,240000,0,0,0,0,0,{"$f":"H733","v":1722000},{"$f":"VLOOKUP(H747,A747:C751,3)","v":0.3},{"$f":"INDEX(D747:D751,MATCH(I747,C747:C751,0))","v":800000},{"$f":"INDEX(E747:E751,MATCH(I747,C747:C751,0))","v":86000},{"$f":"IF(H747>H751,VLOOKUP(H747,A747:F751,6),0)","v":0},{"$f":"VLOOKUP(H747,A747:G751,7)","v":0.03}]
[{"$f":"B747+1","v":240001},500000,0.1,{"$f":"B747","v":240000},{"$f":"(B748-B747)*C748","v":26000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B748+1","v":500001},800000,0.2,{"$f":"B748","v":500000},{"$f":"E748+(B749-B748)*C749","v":86000},0,0.03,{"$f":"IF(I747=C751,E750+ROUND((H747-J747),0)*I747,IF(I747=C750,E749+ROUND((H747-J747)*I747,0),IF(I747=C749,E748+ROUND((H747-J747)*I747,0),IF(I747=C748,E747+ROUND((H747-J747)*I747,0),E746+ROUND((H747-J747)*I747,0)))))","v":362600},{"$f":"MIN(K751:L751)","v":0},{"$f":"ROUND(SUM(H749+I749)*M747,0)","v":10878},{"$f":"SUM(H749:J749)","v":373478}]
[{"$f":"B749+1","v":800001},null,0.3,{"$f":"B749","v":800000},{"$f":"IF(J747=0,0,E749)","v":86000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H744","v":0},{"$f":"IF(H747>H751,H747-H751,0)","v":1722000},{"$f":"IF(I751>0,ROUND(I751*I747,0),0)","v":516600},{"$f":"I751-J751","v":1205400},{"$f":"IF(H749>0,ROUND(H749*L747,0),0)","v":0},{"$f":"IF(K751>L751,0,L751-K751)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,240000,0,0,0,0,0,{"$f":"H733","v":1722000},{"$f":"VLOOKUP(H754,A754:C758,3)","v":0.3},{"$f":"INDEX(D754:D758,MATCH(I754,C754:C758,0))","v":800000},{"$f":"INDEX(E754:E758,MATCH(I754,C754:C758,0))","v":86000},{"$f":"IF(H754>H758,VLOOKUP(H754,A754:F758,6),0)","v":0},{"$f":"VLOOKUP(H754,A754:G758,7)","v":0.03}]
[{"$f":"B754+1","v":240001},500000,0.1,{"$f":"B754","v":240000},{"$f":"(B755-B754)*C755","v":26000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B755+1","v":500001},800000,0.2,{"$f":"B755","v":500000},{"$f":"E755+(B756-B755)*C756","v":86000},0,0.03,{"$f":"IF(I754=C758,E757+ROUND((H754-J754),0)*I754,IF(I754=C757,E756+ROUND((H754-J754)*I754,0),IF(I754=C756,E755+ROUND((H754-J754)*I754,0),IF(I754=C755,E754+ROUND((H754-J754)*I754,0),E753+ROUND((H754-J754)*I754,0)))))","v":362600},{"$f":"MIN(K758:L758)","v":0},{"$f":"ROUND(SUM(H756+I756)*M754,0)","v":10878},{"$f":"SUM(H756:J756)","v":373478}]
[{"$f":"B756+1","v":800001},null,0.3,{"$f":"B756","v":800000},{"$f":"IF(J754=0,0,E756)","v":86000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H751","v":0},{"$f":"IF(H754>H758,H754-H758,0)","v":1722000},{"$f":"IF(I758>0,ROUND(I758*I754,0),0)","v":516600},{"$f":"I758-J758","v":1205400},{"$f":"IF(H756>0,ROUND(H756*L754,0),0)","v":0},{"$f":"IF(K758>L758,0,L758-K758)","v":0}]
[null,null,2011,{"$f":"C759+1","v":2012},null,"2011-12"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C759","v":2011},{"$f":"D759","v":2012}]
[0,180000,0,0,0,0,0,{"$f":"$E$4","v":1722000},{"$f":"VLOOKUP(H762,A762:C766,3)","v":0.3},{"$f":"INDEX(D762:D766,MATCH(I762,C762:C766,0))","v":800000},{"$f":"INDEX(E762:E766,MATCH(I762,C762:C766,0))","v":92000},{"$f":"IF(H762>H766,VLOOKUP(H762,A762:F766,6),0)","v":0},{"$f":"VLOOKUP(H762,A762:G766,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B762,IF($E$3=\"Female\",B769,IF($E$3=\"Senior Citizen\",B776,B783)))","v":180000},0]
[{"$f":"B762+1","v":180001},500000,0.1,{"$f":"B762","v":180000},{"$f":"(B763-B762)*C763","v":32000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O762+1","v":180001},500000,0.1]
[{"$f":"B763+1","v":500001},800000,0.2,{"$f":"B763","v":500000},{"$f":"E763+(B764-B763)*C764","v":92000},0,0.03,{"$f":"IF(I762=C766,E765+ROUND((H762-J762),0)*I762,IF(I762=C765,E764+ROUND((H762-J762)*I762,0),IF(I762=C764,E763+ROUND((H762-J762)*I762,0),IF(I762=C763,E762+ROUND((H762-J762)*I762,0),E761+ROUND((H762-J762)*I762,0)))))","v":368600},{"$f":"MIN(K766:L766)","v":0},{"$f":"ROUND(SUM(H764+I764)*M762,0)","v":11058},{"$f":"SUM(H764:J764)","v":379658},null,null,{"$f":"O763+1","v":500001},800000,0.2]
[{"$f":"B764+1","v":800001},null,0.3,{"$f":"B764","v":800000},{"$f":"IF(J762=0,0,E764)","v":92000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O764+1","v":800001},0,0.3]
["Surcharge Limit",null,null,0,null,null,null,0,{"$f":"IF(H762>H766,H762-H766,0)","v":1722000},{"$f":"IF(I766>0,ROUND(I766*I762,0),0)","v":516600},{"$f":"I766-J766","v":1205400},{"$f":"IF(H764>0,ROUND(H764*L762,0),0)","v":0},{"$f":"IF(K766>L766,0,L766-K766)","v":0},{"$f":"O765+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H764,IF($E$3=\"Female\",H771,IF($E$3=\"Senior Citizen\",H778,H785)))","v":368600}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I764,IF($E$3=\"Female\",I771,IF($E$3=\"Senior Citizen\",I778,I785)))","v":0}]
[0,190000,0,0,0,0,0,{"$f":"H762","v":1722000},{"$f":"VLOOKUP(H769,A769:C773,3)","v":0.3},{"$f":"INDEX(D769:D773,MATCH(I769,C769:C773,0))","v":800000},{"$f":"INDEX(E769:E773,MATCH(I769,C769:C773,0))","v":91000},{"$f":"IF(H769>H773,VLOOKUP(H769,A769:F773,6),0)","v":0},{"$f":"VLOOKUP(H769,A769:G773,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J764,IF($E$3=\"Female\",J771,IF($E$3=\"Senior Citizen\",J778,J785)))","v":11058}]
[{"$f":"B769+1","v":190001},500000,0.1,{"$f":"B769","v":190000},{"$f":"(B770-B769)*C770","v":31000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K764,IF($E$3=\"Female\",K771,IF($E$3=\"Senior Citizen\",K778,K785)))","v":379658}]
[{"$f":"B770+1","v":500001},800000,0.2,{"$f":"B770","v":500000},{"$f":"E770+(B771-B770)*C771","v":91000},0,0.03,{"$f":"IF(I769=C773,E772+ROUND((H769-J769),0)*I769,IF(I769=C772,E771+ROUND((H769-J769)*I769,0),IF(I769=C771,E770+ROUND((H769-J769)*I769,0),IF(I769=C770,E769+ROUND((H769-J769)*I769,0),E768+ROUND((H769-J769)*I769,0)))))","v":367600},{"$f":"MIN(K773:L773)","v":0},{"$f":"ROUND(SUM(H771+I771)*M769,0)","v":11028},{"$f":"SUM(H771:J771)","v":378628},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A761,IF($E$3=\"Female\",A768,IF($E$3=\"Senior Citizen\",A775,A782)))","v":"(below 60 years)"}]
[{"$f":"B771+1","v":800001},null,0.3,{"$f":"B771","v":800000},{"$f":"IF(J769=0,0,E771)","v":91000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M766,IF($E$3=\"Female\",M773,IF($E$3=\"Senior Citizen\",M780,M787)))","v":0}]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H766","v":0},{"$f":"IF(H769>H773,H769-H773,0)","v":1722000},{"$f":"IF(I773>0,ROUND(I773*I769,0),0)","v":516600},{"$f":"I773-J773","v":1205400},{"$f":"IF(H771>0,ROUND(H771*L769,0),0)","v":0},{"$f":"IF(K773>L773,0,L773-K773)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K764,IF($E$3=\"Female\",K771,IF($E$3=\"Senior Citizen\",K778,K785)))","v":379658}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(>60,<80))"]
[0,250000,0,0,0,0,0,{"$f":"H762","v":1722000},{"$f":"VLOOKUP(H776,A776:C780,3)","v":0.3},{"$f":"INDEX(D776:D780,MATCH(I776,C776:C780,0))","v":800000},{"$f":"INDEX(E776:E780,MATCH(I776,C776:C780,0))","v":85000},{"$f":"IF(H776>H780,VLOOKUP(H776,A776:F780,6),0)","v":0},{"$f":"VLOOKUP(H776,A776:G780,7)","v":0.03}]
[{"$f":"B776+1","v":250001},500000,0.1,{"$f":"B776","v":250000},{"$f":"(B777-B776)*C777","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B777+1","v":500001},800000,0.2,{"$f":"B777","v":500000},{"$f":"E777+(B778-B777)*C778","v":85000},0,0.03,{"$f":"IF(I776=C780,E779+ROUND((H776-J776),0)*I776,IF(I776=C779,E778+ROUND((H776-J776)*I776,0),IF(I776=C778,E777+ROUND((H776-J776)*I776,0),IF(I776=C777,E776+ROUND((H776-J776)*I776,0),E775+ROUND((H776-J776)*I776,0)))))","v":361600},{"$f":"MIN(K780:L780)","v":0},{"$f":"ROUND(SUM(H778+I778)*M776,0)","v":10848},{"$f":"SUM(H778:J778)","v":372448}]
[{"$f":"B778+1","v":800001},null,0.3,{"$f":"B778","v":800000},{"$f":"IF(J776=0,0,E778)","v":85000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H773","v":0},{"$f":"IF(H776>H780,H776-H780,0)","v":1722000},{"$f":"IF(I780>0,ROUND(I780*I776,0),0)","v":516600},{"$f":"I780-J780","v":1205400},{"$f":"IF(H778>0,ROUND(H778*L776,0),0)","v":0},{"$f":"IF(K780>L780,0,L780-K780)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H762","v":1722000},{"$f":"VLOOKUP(H783,A783:C787,3)","v":0.3},{"$f":"INDEX(D783:D787,MATCH(I783,C783:C787,0))","v":800000},{"$f":"INDEX(E783:E787,MATCH(I783,C783:C787,0))","v":60000},{"$f":"IF(H783>H787,VLOOKUP(H783,A783:F787,6),0)","v":0},{"$f":"VLOOKUP(H783,A783:G787,7)","v":0.03}]
[{"$f":"B783+1","v":500001},800000,0.2,{"$f":"B783","v":500000},{"$f":"(B784-B783)*C784","v":60000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B784+1","v":800001},null,0.3,{"$f":"B784","v":800000},{"$f":"IF(J783=0,0,E784)","v":60000},0,0.03,{"$f":"IF(I783=C787,E786+ROUND((H783-J783),0)*I783,IF(I783=C786,E785+ROUND((H783-J783)*I783,0),IF(I783=C785,E784+ROUND((H783-J783)*I783,0),IF(I783=C784,E783+ROUND((H783-J783)*I783,0),E782+ROUND((H783-J783)*I783,0)))))","v":336600},{"$f":"MIN(K787:L787)","v":0},{"$f":"ROUND(SUM(H785+I785)*M783,0)","v":10098},{"$f":"SUM(H785:J785)","v":346698}]
[null,null,null,null,null,0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H780","v":0},{"$f":"IF(H783>H787,H783-H787,0)","v":1722000},{"$f":"IF(I787>0,ROUND(I787*I783,0),0)","v":516600},{"$f":"I787-J787","v":1205400},{"$f":"IF(H785>0,ROUND(H785*L783,0),0)","v":0},{"$f":"IF(K787>L787,0,L787-K787)","v":0}]
[null,null,2012,{"$f":"C788+1","v":2013},null,"2012-13"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C788","v":2012},{"$f":"D788","v":2013}]
[0,200000,0,0,0,0,0,{"$f":"$E$4","v":1722000},{"$f":"VLOOKUP(H791,A791:C795,3)","v":0.3},{"$f":"INDEX(D791:D795,MATCH(I791,C791:C795,0))","v":1000000},{"$f":"INDEX(E791:E795,MATCH(I791,C791:C795,0))","v":130000},{"$f":"IF(H791>H795,VLOOKUP(H791,A791:F795,6),0)","v":0},{"$f":"VLOOKUP(H791,A791:G795,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B791,IF($E$3=\"Female\",B798,IF($E$3=\"Senior Citizen\",B805,B812)))","v":200000},0]
[{"$f":"B791+1","v":200001},500000,0.1,{"$f":"B791","v":200000},{"$f":"(B792-B791)*C792","v":30000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O791+1","v":200001},500000,0.1]
[{"$f":"B792+1","v":500001},1000000,0.2,{"$f":"B792","v":500000},{"$f":"E792+(B793-B792)*C793","v":130000},0,0.03,{"$f":"IF(I791=C795,E794+ROUND((H791-J791),0)*I791,IF(I791=C794,E793+ROUND((H791-J791)*I791,0),IF(I791=C793,E792+ROUND((H791-J791)*I791,0),IF(I791=C792,E791+ROUND((H791-J791)*I791,0),E790+ROUND((H791-J791)*I791,0)))))","v":346600},{"$f":"MIN(K795:L795)","v":0},{"$f":"ROUND(SUM(H793+I793)*M791,0)","v":10398},{"$f":"SUM(H793:J793)","v":356998},null,null,{"$f":"O792+1","v":500001},1000000,0.2]
[{"$f":"B793+1","v":1000001},null,0.3,{"$f":"B793","v":1000000},{"$f":"IF(J791=0,0,E793)","v":130000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O793+1","v":1000001},0,0.3]
["Surcharge Limit",null,null,0,null,null,null,0,{"$f":"IF(H791>H795,H791-H795,0)","v":1722000},{"$f":"IF(I795>0,ROUND(I795*I791,0),0)","v":516600},{"$f":"I795-J795","v":1205400},{"$f":"IF(H793>0,ROUND(H793*L791,0),0)","v":0},{"$f":"IF(K795>L795,0,L795-K795)","v":0},{"$f":"O794+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H793,IF($E$3=\"Female\",H800,IF($E$3=\"Senior Citizen\",H807,H814)))","v":346600}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I793,IF($E$3=\"Female\",I800,IF($E$3=\"Senior Citizen\",I807,I814)))","v":0}]
[0,200000,0,0,0,0,0,{"$f":"H791","v":1722000},{"$f":"VLOOKUP(H798,A798:C802,3)","v":0.3},{"$f":"INDEX(D798:D802,MATCH(I798,C798:C802,0))","v":1000000},{"$f":"INDEX(E798:E802,MATCH(I798,C798:C802,0))","v":130000},{"$f":"IF(H798>H802,VLOOKUP(H798,A798:F802,6),0)","v":0},{"$f":"VLOOKUP(H798,A798:G802,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J793,IF($E$3=\"Female\",J800,IF($E$3=\"Senior Citizen\",J807,J814)))","v":10398}]
[{"$f":"B798+1","v":200001},500000,0.1,{"$f":"B798","v":200000},{"$f":"(B799-B798)*C799","v":30000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K793,IF($E$3=\"Female\",K800,IF($E$3=\"Senior Citizen\",K807,K814)))","v":356998}]
[{"$f":"B799+1","v":500001},1000000,0.2,{"$f":"B799","v":500000},{"$f":"E799+(B800-B799)*C800","v":130000},0,0.03,{"$f":"IF(I798=C802,E801+ROUND((H798-J798),0)*I798,IF(I798=C801,E800+ROUND((H798-J798)*I798,0),IF(I798=C800,E799+ROUND((H798-J798)*I798,0),IF(I798=C799,E798+ROUND((H798-J798)*I798,0),E797+ROUND((H798-J798)*I798,0)))))","v":346600},{"$f":"MIN(K802:L802)","v":0},{"$f":"ROUND(SUM(H800+I800)*M798,0)","v":10398},{"$f":"SUM(H800:J800)","v":356998},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A790,IF($E$3=\"Female\",A797,IF($E$3=\"Senior Citizen\",A804,A811)))","v":"(below 65 years)"}]
[{"$f":"B800+1","v":1000001},null,0.3,{"$f":"B800","v":1000000},{"$f":"IF(J798=0,0,E800)","v":130000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M795,IF($E$3=\"Female\",M802,IF($E$3=\"Senior Citizen\",M809,M816)))","v":0}]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H795","v":0},{"$f":"IF(H798>H802,H798-H802,0)","v":1722000},{"$f":"IF(I802>0,ROUND(I802*I798,0),0)","v":516600},{"$f":"I802-J802","v":1205400},{"$f":"IF(H800>0,ROUND(H800*L798,0),0)","v":0},{"$f":"IF(K802>L802,0,L802-K802)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K793,IF($E$3=\"Female\",K800,IF($E$3=\"Senior Citizen\",K807,K814)))","v":356998}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 65 years)"]
[0,250000,0,0,0,0,0,{"$f":"H791","v":1722000},{"$f":"VLOOKUP(H805,A805:C809,3)","v":0.3},{"$f":"INDEX(D805:D809,MATCH(I805,C805:C809,0))","v":1000000},{"$f":"INDEX(E805:E809,MATCH(I805,C805:C809,0))","v":125000},{"$f":"IF(H805>H809,VLOOKUP(H805,A805:F809,6),0)","v":0},{"$f":"VLOOKUP(H805,A805:G809,7)","v":0.03}]
[{"$f":"B805+1","v":250001},500000,0.1,{"$f":"B805","v":250000},{"$f":"(B806-B805)*C806","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B806+1","v":500001},1000000,0.2,{"$f":"B806","v":500000},{"$f":"E806+(B807-B806)*C807","v":125000},0,0.03,{"$f":"IF(I805=C809,E808+ROUND((H805-J805),0)*I805,IF(I805=C808,E807+ROUND((H805-J805)*I805,0),IF(I805=C807,E806+ROUND((H805-J805)*I805,0),IF(I805=C806,E805+ROUND((H805-J805)*I805,0),E804+ROUND((H805-J805)*I805,0)))))","v":341600},{"$f":"MIN(K809:L809)","v":0},{"$f":"ROUND(SUM(H807+I807)*M805,0)","v":10248},{"$f":"SUM(H807:J807)","v":351848}]
[{"$f":"B807+1","v":1000001},null,0.3,{"$f":"B807","v":1000000},{"$f":"IF(J805=0,0,E807)","v":125000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H802","v":0},{"$f":"IF(H805>H809,H805-H809,0)","v":1722000},{"$f":"IF(I809>0,ROUND(I809*I805,0),0)","v":516600},{"$f":"I809-J809","v":1205400},{"$f":"IF(H807>0,ROUND(H807*L805,0),0)","v":0},{"$f":"IF(K809>L809,0,L809-K809)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H791","v":1722000},{"$f":"VLOOKUP(H812,A812:C816,3)","v":0.3},{"$f":"INDEX(D812:D816,MATCH(I812,C812:C816,0))","v":1000000},{"$f":"INDEX(E812:E816,MATCH(I812,C812:C816,0))","v":100000},{"$f":"IF(H812>H816,VLOOKUP(H812,A812:F816,6),0)","v":0},{"$f":"VLOOKUP(H812,A812:G816,7)","v":0.03}]
[{"$f":"B812+1","v":500001},1000000,0.2,{"$f":"B812","v":500000},{"$f":"(B813-B812)*C813","v":100000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B813+1","v":1000001},null,0.3,{"$f":"B813","v":1000000},{"$f":"IF(J812=0,0,E813)","v":100000},0,0.03,{"$f":"IF(I812=C816,E815+ROUND((H812-J812),0)*I812,IF(I812=C815,E814+ROUND((H812-J812)*I812,0),IF(I812=C814,E813+ROUND((H812-J812)*I812,0),IF(I812=C813,E812+ROUND((H812-J812)*I812,0),E811+ROUND((H812-J812)*I812,0)))))","v":316600},{"$f":"MIN(K816:L816)","v":0},{"$f":"ROUND(SUM(H814+I814)*M812,0)","v":9498},{"$f":"SUM(H814:J814)","v":326098}]
[null,null,null,null,null,0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H809","v":0},{"$f":"IF(H812>H816,H812-H816,0)","v":1722000},{"$f":"IF(I816>0,ROUND(I816*I812,0),0)","v":516600},{"$f":"I816-J816","v":1205400},{"$f":"IF(H814>0,ROUND(H814*L812,0),0)","v":0},{"$f":"IF(K816>L816,0,L816-K816)","v":0}]
[null,null,2013,{"$f":"C817+1","v":2014},null,"2013-14"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C817","v":2013},{"$f":"D817","v":2014}]
[0,200000,0,0,0,0,0,{"$f":"$E$4","v":1722000},{"$f":"VLOOKUP(H820,A820:C824,3)","v":0.3},{"$f":"INDEX(D820:D824,MATCH(I820,C820:C824,0))","v":1000000},{"$f":"INDEX(E820:E824,MATCH(I820,C820:C824,0))","v":130000},{"$f":"IF(H820>H824,VLOOKUP(H820,A820:F824,6),0)","v":0},{"$f":"VLOOKUP(H820,A820:G824,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B820,IF($E$3=\"Female\",B827,IF($E$3=\"Senior Citizen\",B834,B841)))","v":200000},0]
[{"$f":"B820+1","v":200001},500000,0.1,{"$f":"B820","v":200000},{"$f":"(B821-B820)*C821","v":30000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O820+1","v":200001},500000,0.1]
[{"$f":"B821+1","v":500001},1000000,0.2,{"$f":"B821","v":500000},{"$f":"E821+(B822-B821)*C822","v":130000},0,0.03,{"$f":"IF(I820=C824,E823+ROUND((H820-J820),0)*I820,IF(I820=C823,E822+ROUND((H820-J820)*I820,0),IF(I820=C822,E821+ROUND((H820-J820)*I820,0),IF(I820=C821,E820+ROUND((H820-J820)*I820,0),E819+ROUND((H820-J820)*I820,0)))))","v":346600},{"$f":"MIN(K824:L824)","v":0},{"$f":"ROUND(SUM(H822+I822)*M820,0)","v":10398},{"$f":"SUM(H822:J822)","v":356998},null,null,{"$f":"O821+1","v":500001},1000000,0.2]
[{"$f":"B822+1","v":1000001},null,0.3,{"$f":"B822","v":1000000},{"$f":"IF(J820=0,0,E822)","v":130000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O822+1","v":1000001},0,0.3]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"D824","v":10000000},{"$f":"IF(H820>H824,H820-H824,0)","v":0},{"$f":"IF(I824>0,ROUND(I824*I820,0),0)","v":0},{"$f":"I824-J824","v":0},{"$f":"IF(H822>0,ROUND(H822*L820,0),0)","v":0},{"$f":"IF(K824>L824,0,L824-K824)","v":0},{"$f":"O823+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H822,IF($E$3=\"Female\",H829,IF($E$3=\"Senior Citizen\",H836,H843)))","v":346600}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I822,IF($E$3=\"Female\",I829,IF($E$3=\"Senior Citizen\",I836,I843)))","v":0}]
[0,200000,0,0,0,0,0,{"$f":"H820","v":1722000},{"$f":"VLOOKUP(H827,A827:C831,3)","v":0.3},{"$f":"INDEX(D827:D831,MATCH(I827,C827:C831,0))","v":1000000},{"$f":"INDEX(E827:E831,MATCH(I827,C827:C831,0))","v":130000},{"$f":"IF(H827>H831,VLOOKUP(H827,A827:F831,6),0)","v":0},{"$f":"VLOOKUP(H827,A827:G831,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J822,IF($E$3=\"Female\",J829,IF($E$3=\"Senior Citizen\",J836,J843)))","v":10398}]
[{"$f":"B827+1","v":200001},500000,0.1,{"$f":"B827","v":200000},{"$f":"(B828-B827)*C828","v":30000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K822,IF($E$3=\"Female\",K829,IF($E$3=\"Senior Citizen\",K836,K843)))","v":356998}]
[{"$f":"B828+1","v":500001},1000000,0.2,{"$f":"B828","v":500000},{"$f":"E828+(B829-B828)*C829","v":130000},0,0.03,{"$f":"IF(I827=C831,E830+ROUND((H827-J827),0)*I827,IF(I827=C830,E829+ROUND((H827-J827)*I827,0),IF(I827=C829,E828+ROUND((H827-J827)*I827,0),IF(I827=C828,E827+ROUND((H827-J827)*I827,0),E826+ROUND((H827-J827)*I827,0)))))","v":346600},{"$f":"MIN(K831:L831)","v":0},{"$f":"ROUND(SUM(H829+I829)*M827,0)","v":10398},{"$f":"SUM(H829:J829)","v":356998},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A819,IF($E$3=\"Female\",A826,IF($E$3=\"Senior Citizen\",A833,A840)))","v":"(below 60 years)"}]
[{"$f":"B829+1","v":1000001},null,0.3,{"$f":"B829","v":1000000},{"$f":"IF(J827=0,0,E829)","v":130000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M824,IF($E$3=\"Female\",M831,IF($E$3=\"Senior Citizen\",M838,M845)))","v":0}]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H824","v":10000000},{"$f":"IF(H827>H831,H827-H831,0)","v":0},{"$f":"IF(I831>0,ROUND(I831*I827,0),0)","v":0},{"$f":"I831-J831","v":0},{"$f":"IF(H829>0,ROUND(H829*L827,0),0)","v":0},{"$f":"IF(K831>L831,0,L831-K831)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K822,IF($E$3=\"Female\",K829,IF($E$3=\"Senior Citizen\",K836,K843)))","v":356998}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(>60,<80))"]
[0,250000,0,0,0,0,0,{"$f":"H820","v":1722000},{"$f":"VLOOKUP(H834,A834:C838,3)","v":0.3},{"$f":"INDEX(D834:D838,MATCH(I834,C834:C838,0))","v":1000000},{"$f":"INDEX(E834:E838,MATCH(I834,C834:C838,0))","v":125000},{"$f":"IF(H834>H838,VLOOKUP(H834,A834:F838,6),0)","v":0},{"$f":"VLOOKUP(H834,A834:G838,7)","v":0.03}]
[{"$f":"B834+1","v":250001},500000,0.1,{"$f":"B834","v":250000},{"$f":"(B835-B834)*C835","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B835+1","v":500001},1000000,0.2,{"$f":"B835","v":500000},{"$f":"E835+(B836-B835)*C836","v":125000},0,0.03,{"$f":"IF(I834=C838,E837+ROUND((H834-J834),0)*I834,IF(I834=C837,E836+ROUND((H834-J834)*I834,0),IF(I834=C836,E835+ROUND((H834-J834)*I834,0),IF(I834=C835,E834+ROUND((H834-J834)*I834,0),E833+ROUND((H834-J834)*I834,0)))))","v":341600},{"$f":"MIN(K838:L838)","v":0},{"$f":"ROUND(SUM(H836+I836)*M834,0)","v":10248},{"$f":"SUM(H836:J836)","v":351848}]
[{"$f":"B836+1","v":1000001},null,0.3,{"$f":"B836","v":1000000},{"$f":"IF(J834=0,0,E836)","v":125000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H831","v":10000000},{"$f":"IF(H834>H838,H834-H838,0)","v":0},{"$f":"IF(I838>0,ROUND(I838*I834,0),0)","v":0},{"$f":"I838-J838","v":0},{"$f":"IF(H836>0,ROUND(H836*L834,0),0)","v":0},{"$f":"IF(K838>L838,0,L838-K838)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H820","v":1722000},{"$f":"VLOOKUP(H841,A841:C845,3)","v":0.3},{"$f":"INDEX(D841:D845,MATCH(I841,C841:C845,0))","v":1000000},{"$f":"INDEX(E841:E845,MATCH(I841,C841:C845,0))","v":100000},{"$f":"IF(H841>H845,VLOOKUP(H841,A841:F845,6),0)","v":0},{"$f":"VLOOKUP(H841,A841:G845,7)","v":0.03}]
[{"$f":"B841+1","v":500001},1000000,0.2,{"$f":"B841","v":500000},{"$f":"(B842-B841)*C842","v":100000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B842+1","v":1000001},null,0.3,{"$f":"B842","v":1000000},{"$f":"IF(J841=0,0,E842)","v":100000},0.1,0.03,{"$f":"IF(I841=C845,E844+ROUND((H841-J841),0)*I841,IF(I841=C844,E843+ROUND((H841-J841)*I841,0),IF(I841=C843,E842+ROUND((H841-J841)*I841,0),IF(I841=C842,E841+ROUND((H841-J841)*I841,0),E840+ROUND((H841-J841)*I841,0)))))","v":316600},{"$f":"MIN(K845:L845)","v":0},{"$f":"ROUND(SUM(H843+I843)*M841,0)","v":9498},{"$f":"SUM(H843:J843)","v":326098}]
[null,null,null,null,null,0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H838","v":10000000},{"$f":"IF(H841>H845,H841-H845,0)","v":0},{"$f":"IF(I845>0,ROUND(I845*I841,0),0)","v":0},{"$f":"I845-J845","v":0},{"$f":"IF(H843>0,ROUND(H843*L841,0),0)","v":0},{"$f":"IF(K845>L845,0,L845-K845)","v":0}]
[null,null,2014,{"$f":"C846+1","v":2015},null,"2014-15"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C846","v":2014},{"$f":"D846","v":2015}]
[0,250000,0,0,0,0,0,{"$f":"$E$4","v":1722000},{"$f":"VLOOKUP(H849,A849:C853,3)","v":0.3},{"$f":"INDEX(D849:D853,MATCH(I849,C849:C853,0))","v":1000000},{"$f":"INDEX(E849:E853,MATCH(I849,C849:C853,0))","v":125000},{"$f":"IF(H849>H853,VLOOKUP(H849,A849:F853,6),0)","v":0},{"$f":"VLOOKUP(H849,A849:G853,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B849,IF($E$3=\"Female\",B856,IF($E$3=\"Senior Citizen\",B863,B870)))","v":250000},0]
[{"$f":"B849+1","v":250001},500000,0.1,{"$f":"B849","v":250000},{"$f":"(B850-B849)*C850","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O849+1","v":250001},500000,0.1]
[{"$f":"B850+1","v":500001},1000000,0.2,{"$f":"B850","v":500000},{"$f":"E850+(B851-B850)*C851","v":125000},0,0.03,{"$f":"IF(I849=C853,E852+ROUND((H849-J849),0)*I849,IF(I849=C852,E851+ROUND((H849-J849)*I849,0),IF(I849=C851,E850+ROUND((H849-J849)*I849,0),IF(I849=C850,E849+ROUND((H849-J849)*I849,0),E848+ROUND((H849-J849)*I849,0)))))","v":341600},{"$f":"MIN(K853:L853)","v":0},{"$f":"ROUND(SUM(H851+I851)*M849,0)","v":10248},{"$f":"SUM(H851:J851)","v":351848},null,null,{"$f":"O850+1","v":500001},1000000,0.2]
[{"$f":"B851+1","v":1000001},null,0.3,{"$f":"B851","v":1000000},{"$f":"IF(J849=0,0,E851)","v":125000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O851+1","v":1000001},0,0.3]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"D853","v":10000000},{"$f":"IF(H849>H853,H849-H853,0)","v":0},{"$f":"IF(I853>0,ROUND(I853*I849,0),0)","v":0},{"$f":"I853-J853","v":0},{"$f":"IF(H851>0,ROUND(H851*L849,0),0)","v":0},{"$f":"IF(K853>L853,0,L853-K853)","v":0},{"$f":"O852+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H851,IF($E$3=\"Female\",H858,IF($E$3=\"Senior Citizen\",H865,H872)))","v":341600}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I851,IF($E$3=\"Female\",I858,IF($E$3=\"Senior Citizen\",I865,I872)))","v":0}]
[0,250000,0,0,0,0,0,{"$f":"H849","v":1722000},{"$f":"VLOOKUP(H856,A856:C860,3)","v":0.3},{"$f":"INDEX(D856:D860,MATCH(I856,C856:C860,0))","v":1000000},{"$f":"INDEX(E856:E860,MATCH(I856,C856:C860,0))","v":125000},{"$f":"IF(H856>H860,VLOOKUP(H856,A856:F860,6),0)","v":0},{"$f":"VLOOKUP(H856,A856:G860,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J851,IF($E$3=\"Female\",J858,IF($E$3=\"Senior Citizen\",J865,J872)))","v":10248}]
[{"$f":"B856+1","v":250001},500000,0.1,{"$f":"B856","v":250000},{"$f":"(B857-B856)*C857","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K851,IF($E$3=\"Female\",K858,IF($E$3=\"Senior Citizen\",K865,K872)))","v":351848}]
[{"$f":"B857+1","v":500001},1000000,0.2,{"$f":"B857","v":500000},{"$f":"E857+(B858-B857)*C858","v":125000},0,0.03,{"$f":"IF(I856=C860,E859+ROUND((H856-J856),0)*I856,IF(I856=C859,E858+ROUND((H856-J856)*I856,0),IF(I856=C858,E857+ROUND((H856-J856)*I856,0),IF(I856=C857,E856+ROUND((H856-J856)*I856,0),E855+ROUND((H856-J856)*I856,0)))))","v":341600},{"$f":"MIN(K860:L860)","v":0},{"$f":"ROUND(SUM(H858+I858)*M856,0)","v":10248},{"$f":"SUM(H858:J858)","v":351848},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A848,IF($E$3=\"Female\",A855,IF($E$3=\"Senior Citizen\",A862,A869)))","v":"(below 60 years)"}]
[{"$f":"B858+1","v":1000001},null,0.3,{"$f":"B858","v":1000000},{"$f":"IF(J856=0,0,E858)","v":125000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M853,IF($E$3=\"Female\",M860,IF($E$3=\"Senior Citizen\",M867,M874)))","v":0}]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H853","v":10000000},{"$f":"IF(H856>H860,H856-H860,0)","v":0},{"$f":"IF(I860>0,ROUND(I860*I856,0),0)","v":0},{"$f":"I860-J860","v":0},{"$f":"IF(H858>0,ROUND(H858*L856,0),0)","v":0},{"$f":"IF(K860>L860,0,L860-K860)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K851,IF($E$3=\"Female\",K858,IF($E$3=\"Senior Citizen\",K865,K872)))","v":351848}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(>60,<80))"]
[0,300000,0,0,0,0,0,{"$f":"H849","v":1722000},{"$f":"VLOOKUP(H863,A863:C867,3)","v":0.3},{"$f":"INDEX(D863:D867,MATCH(I863,C863:C867,0))","v":1000000},{"$f":"INDEX(E863:E867,MATCH(I863,C863:C867,0))","v":120000},{"$f":"IF(H863>H867,VLOOKUP(H863,A863:F867,6),0)","v":0},{"$f":"VLOOKUP(H863,A863:G867,7)","v":0.03}]
[{"$f":"B863+1","v":300001},500000,0.1,{"$f":"B863","v":300000},{"$f":"(B864-B863)*C864","v":20000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B864+1","v":500001},1000000,0.2,{"$f":"B864","v":500000},{"$f":"E864+(B865-B864)*C865","v":120000},0,0.03,{"$f":"IF(I863=C867,E866+ROUND((H863-J863),0)*I863,IF(I863=C866,E865+ROUND((H863-J863)*I863,0),IF(I863=C865,E864+ROUND((H863-J863)*I863,0),IF(I863=C864,E863+ROUND((H863-J863)*I863,0),E862+ROUND((H863-J863)*I863,0)))))","v":336600},{"$f":"MIN(K867:L867)","v":0},{"$f":"ROUND(SUM(H865+I865)*M863,0)","v":10098},{"$f":"SUM(H865:J865)","v":346698}]
[{"$f":"B865+1","v":1000001},null,0.3,{"$f":"B865","v":1000000},{"$f":"IF(J863=0,0,E865)","v":120000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H860","v":10000000},{"$f":"IF(H863>H867,H863-H867,0)","v":0},{"$f":"IF(I867>0,ROUND(I867*I863,0),0)","v":0},{"$f":"I867-J867","v":0},{"$f":"IF(H865>0,ROUND(H865*L863,0),0)","v":0},{"$f":"IF(K867>L867,0,L867-K867)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H849","v":1722000},{"$f":"VLOOKUP(H870,A870:C874,3)","v":0.3},{"$f":"INDEX(D870:D874,MATCH(I870,C870:C874,0))","v":1000000},{"$f":"INDEX(E870:E874,MATCH(I870,C870:C874,0))","v":100000},{"$f":"IF(H870>H874,VLOOKUP(H870,A870:F874,6),0)","v":0},{"$f":"VLOOKUP(H870,A870:G874,7)","v":0.03}]
[{"$f":"B870+1","v":500001},1000000,0.2,{"$f":"B870","v":500000},{"$f":"(B871-B870)*C871","v":100000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B871+1","v":1000001},null,0.3,{"$f":"B871","v":1000000},{"$f":"IF(J870=0,0,E871)","v":100000},0.1,0.03,{"$f":"IF(I870=C874,E873+ROUND((H870-J870),0)*I870,IF(I870=C873,E872+ROUND((H870-J870)*I870,0),IF(I870=C872,E871+ROUND((H870-J870)*I870,0),IF(I870=C871,E870+ROUND((H870-J870)*I870,0),E869+ROUND((H870-J870)*I870,0)))))","v":316600},{"$f":"MIN(K874:L874)","v":0},{"$f":"ROUND(SUM(H872+I872)*M870,0)","v":9498},{"$f":"SUM(H872:J872)","v":326098}]
[null,null,null,null,null,0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H867","v":10000000},{"$f":"IF(H870>H874,H870-H874,0)","v":0},{"$f":"IF(I874>0,ROUND(I874*I870,0),0)","v":0},{"$f":"I874-J874","v":0},{"$f":"IF(H872>0,ROUND(H872*L870,0),0)","v":0},{"$f":"IF(K874>L874,0,L874-K874)","v":0}]
[null,null,2015,{"$f":"C875+1","v":2016},null,"2015-16"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C875","v":2015},{"$f":"D875","v":2016}]
[0,250000,0,0,0,0,0,{"$f":"$E$4","v":1722000},{"$f":"VLOOKUP(H878,A878:C882,3)","v":0.3},{"$f":"INDEX(D878:D882,MATCH(I878,C878:C882,0))","v":1000000},{"$f":"INDEX(E878:E882,MATCH(I878,C878:C882,0))","v":125000},{"$f":"IF(H878>H882,VLOOKUP(H878,A878:F882,6),0)","v":0},{"$f":"VLOOKUP(H878,A878:G882,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B878,IF($E$3=\"Female\",B885,IF($E$3=\"Senior Citizen\",B892,B899)))","v":250000},0]
[{"$f":"B878+1","v":250001},500000,0.1,{"$f":"B878","v":250000},{"$f":"(B879-B878)*C879","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O878+1","v":250001},500000,0.1]
[{"$f":"B879+1","v":500001},1000000,0.2,{"$f":"B879","v":500000},{"$f":"E879+(B880-B879)*C880","v":125000},0,0.03,{"$f":"IF(I878=C882,E881+ROUND((H878-J878),0)*I878,IF(I878=C881,E880+ROUND((H878-J878)*I878,0),IF(I878=C880,E879+ROUND((H878-J878)*I878,0),IF(I878=C879,E878+ROUND((H878-J878)*I878,0),E877+ROUND((H878-J878)*I878,0)))))","v":341600},{"$f":"MIN(K882:L882)","v":0},{"$f":"ROUND(SUM(H880+I880)*M878,0)","v":10248},{"$f":"SUM(H880:J880)","v":351848},null,null,{"$f":"O879+1","v":500001},1000000,0.2]
[{"$f":"B880+1","v":1000001},null,0.3,{"$f":"B880","v":1000000},{"$f":"IF(J878=0,0,E880)","v":125000},0.12,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O880+1","v":1000001},0,0.3]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"D882","v":10000000},{"$f":"IF(H878>H882,H878-H882,0)","v":0},{"$f":"IF(I882>0,ROUND(I882*I878,0),0)","v":0},{"$f":"I882-J882","v":0},{"$f":"IF(H880>0,ROUND(H880*L878,0),0)","v":0},{"$f":"IF(K882>L882,0,L882-K882)","v":0},{"$f":"O881+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H880,IF($E$3=\"Female\",H887,IF($E$3=\"Senior Citizen\",H894,H901)))","v":341600}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I880,IF($E$3=\"Female\",I887,IF($E$3=\"Senior Citizen\",I894,I901)))","v":0}]
[0,250000,0,0,0,0,0,{"$f":"H878","v":1722000},{"$f":"VLOOKUP(H885,A885:C889,3)","v":0.3},{"$f":"INDEX(D885:D889,MATCH(I885,C885:C889,0))","v":1000000},{"$f":"INDEX(E885:E889,MATCH(I885,C885:C889,0))","v":125000},{"$f":"IF(H885>H889,VLOOKUP(H885,A885:F889,6),0)","v":0},{"$f":"VLOOKUP(H885,A885:G889,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J880,IF($E$3=\"Female\",J887,IF($E$3=\"Senior Citizen\",J894,J901)))","v":10248}]
[{"$f":"B885+1","v":250001},500000,0.1,{"$f":"B885","v":250000},{"$f":"(B886-B885)*C886","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K880,IF($E$3=\"Female\",K887,IF($E$3=\"Senior Citizen\",K894,K901)))","v":351848}]
[{"$f":"B886+1","v":500001},1000000,0.2,{"$f":"B886","v":500000},{"$f":"E886+(B887-B886)*C887","v":125000},0,0.03,{"$f":"IF(I885=C889,E888+ROUND((H885-J885),0)*I885,IF(I885=C888,E887+ROUND((H885-J885)*I885,0),IF(I885=C887,E886+ROUND((H885-J885)*I885,0),IF(I885=C886,E885+ROUND((H885-J885)*I885,0),E884+ROUND((H885-J885)*I885,0)))))","v":341600},{"$f":"MIN(K889:L889)","v":0},{"$f":"ROUND(SUM(H887+I887)*M885,0)","v":10248},{"$f":"SUM(H887:J887)","v":351848},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A877,IF($E$3=\"Female\",A884,IF($E$3=\"Senior Citizen\",A891,A898)))","v":"(below 60 years)"}]
[{"$f":"B887+1","v":1000001},null,0.3,{"$f":"B887","v":1000000},{"$f":"IF(J885=0,0,E887)","v":125000},0.12,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M882,IF($E$3=\"Female\",M889,IF($E$3=\"Senior Citizen\",M896,M903)))","v":0}]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H882","v":10000000},{"$f":"IF(H885>H889,H885-H889,0)","v":0},{"$f":"IF(I889>0,ROUND(I889*I885,0),0)","v":0},{"$f":"I889-J889","v":0},{"$f":"IF(H887>0,ROUND(H887*L885,0),0)","v":0},{"$f":"IF(K889>L889,0,L889-K889)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K880,IF($E$3=\"Female\",K887,IF($E$3=\"Senior Citizen\",K894,K901)))","v":351848}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(>60,<80))"]
[0,300000,0,0,0,0,0,{"$f":"H878","v":1722000},{"$f":"VLOOKUP(H892,A892:C896,3)","v":0.3},{"$f":"INDEX(D892:D896,MATCH(I892,C892:C896,0))","v":1000000},{"$f":"INDEX(E892:E896,MATCH(I892,C892:C896,0))","v":120000},{"$f":"IF(H892>H896,VLOOKUP(H892,A892:F896,6),0)","v":0},{"$f":"VLOOKUP(H892,A892:G896,7)","v":0.03}]
[{"$f":"B892+1","v":300001},500000,0.1,{"$f":"B892","v":300000},{"$f":"(B893-B892)*C893","v":20000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B893+1","v":500001},1000000,0.2,{"$f":"B893","v":500000},{"$f":"E893+(B894-B893)*C894","v":120000},0,0.03,{"$f":"IF(I892=C896,E895+ROUND((H892-J892),0)*I892,IF(I892=C895,E894+ROUND((H892-J892)*I892,0),IF(I892=C894,E893+ROUND((H892-J892)*I892,0),IF(I892=C893,E892+ROUND((H892-J892)*I892,0),E891+ROUND((H892-J892)*I892,0)))))","v":336600},{"$f":"MIN(K896:L896)","v":0},{"$f":"ROUND(SUM(H894+I894)*M892,0)","v":10098},{"$f":"SUM(H894:J894)","v":346698}]
[{"$f":"B894+1","v":1000001},null,0.3,{"$f":"B894","v":1000000},{"$f":"IF(J892=0,0,E894)","v":120000},0.12,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H889","v":10000000},{"$f":"IF(H892>H896,H892-H896,0)","v":0},{"$f":"IF(I896>0,ROUND(I896*I892,0),0)","v":0},{"$f":"I896-J896","v":0},{"$f":"IF(H894>0,ROUND(H894*L892,0),0)","v":0},{"$f":"IF(K896>L896,0,L896-K896)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H878","v":1722000},{"$f":"VLOOKUP(H899,A899:C903,3)","v":0.3},{"$f":"INDEX(D899:D903,MATCH(I899,C899:C903,0))","v":1000000},{"$f":"INDEX(E899:E903,MATCH(I899,C899:C903,0))","v":100000},{"$f":"IF(H899>H903,VLOOKUP(H899,A899:F903,6),0)","v":0},{"$f":"VLOOKUP(H899,A899:G903,7)","v":0.03}]
[{"$f":"B899+1","v":500001},1000000,0.2,{"$f":"B899","v":500000},{"$f":"(B900-B899)*C900","v":100000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B900+1","v":1000001},null,0.3,{"$f":"B900","v":1000000},{"$f":"IF(J899=0,0,E900)","v":100000},0.12,0.03,{"$f":"IF(I899=C903,E902+ROUND((H899-J899),0)*I899,IF(I899=C902,E901+ROUND((H899-J899)*I899,0),IF(I899=C901,E900+ROUND((H899-J899)*I899,0),IF(I899=C900,E899+ROUND((H899-J899)*I899,0),E898+ROUND((H899-J899)*I899,0)))))","v":316600},{"$f":"MIN(K903:L903)","v":0},{"$f":"ROUND(SUM(H901+I901)*M899,0)","v":9498},{"$f":"SUM(H901:J901)","v":326098}]
[null,null,null,null,null,0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H896","v":10000000},{"$f":"IF(H899>H903,H899-H903,0)","v":0},{"$f":"IF(I903>0,ROUND(I903*I899,0),0)","v":0},{"$f":"I903-J903","v":0},{"$f":"IF(H901>0,ROUND(H901*L899,0),0)","v":0},{"$f":"IF(K903>L903,0,L903-K903)","v":0}]
[null,null,2016,{"$f":"C904+1","v":2017},null,"2016-17"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C904","v":2016},{"$f":"D904","v":2017}]
[0,250000,0,0,0,0,0,{"$f":"$E$4","v":1722000},{"$f":"VLOOKUP(H907,A907:C911,3)","v":0.3},{"$f":"INDEX(D907:D911,MATCH(I907,C907:C911,0))","v":1000000},{"$f":"INDEX(E907:E911,MATCH(I907,C907:C911,0))","v":125000},{"$f":"IF(H907>H911,VLOOKUP(H907,A907:F911,6),0)","v":0},{"$f":"VLOOKUP(H907,A907:G911,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B907,IF($E$3=\"Female\",B914,IF($E$3=\"Senior Citizen\",B921,B928)))","v":250000},0]
[{"$f":"B907+1","v":250001},500000,0.1,{"$f":"B907","v":250000},{"$f":"(B908-B907)*C908","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O907+1","v":250001},500000,0.1]
[{"$f":"B908+1","v":500001},1000000,0.2,{"$f":"B908","v":500000},{"$f":"E908+(B909-B908)*C909","v":125000},0,0.03,{"$f":"IF(I907=C911,E910+ROUND((H907-J907),0)*I907,IF(I907=C910,E909+ROUND((H907-J907)*I907,0),IF(I907=C909,E908+ROUND((H907-J907)*I907,0),IF(I907=C908,E907+ROUND((H907-J907)*I907,0),E906+ROUND((H907-J907)*I907,0)))))","v":341600},{"$f":"MIN(K911:L911)","v":0},{"$f":"ROUND(SUM(H909+I909)*M907,0)","v":10248},{"$f":"SUM(H909:J909)","v":351848},null,null,{"$f":"O908+1","v":500001},1000000,0.2]
[{"$f":"B909+1","v":1000001},null,0.3,{"$f":"B909","v":1000000},{"$f":"IF(J907=0,0,E909)","v":125000},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O909+1","v":1000001},0,0.3]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"D911","v":10000000},{"$f":"IF(H907>H911,H907-H911,0)","v":0},{"$f":"IF(I911>0,ROUND(I911*I907,0),0)","v":0},{"$f":"I911-J911","v":0},{"$f":"IF(H909>0,ROUND(H909*L907,0),0)","v":0},{"$f":"IF(K911>L911,0,L911-K911)","v":0},{"$f":"O910+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H909,IF($E$3=\"Female\",H916,IF($E$3=\"Senior Citizen\",H923,H930)))","v":341600}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I909,IF($E$3=\"Female\",I916,IF($E$3=\"Senior Citizen\",I923,I930)))","v":0}]
[0,250000,0,0,0,0,0,{"$f":"H907","v":1722000},{"$f":"VLOOKUP(H914,A914:C918,3)","v":0.3},{"$f":"INDEX(D914:D918,MATCH(I914,C914:C918,0))","v":1000000},{"$f":"INDEX(E914:E918,MATCH(I914,C914:C918,0))","v":125000},{"$f":"IF(H914>H918,VLOOKUP(H914,A914:F918,6),0)","v":0},{"$f":"VLOOKUP(H914,A914:G918,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J909,IF($E$3=\"Female\",J916,IF($E$3=\"Senior Citizen\",J923,J930)))","v":10248}]
[{"$f":"B914+1","v":250001},500000,0.1,{"$f":"B914","v":250000},{"$f":"(B915-B914)*C915","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K909,IF($E$3=\"Female\",K916,IF($E$3=\"Senior Citizen\",K923,K930)))","v":351848}]
[{"$f":"B915+1","v":500001},1000000,0.2,{"$f":"B915","v":500000},{"$f":"E915+(B916-B915)*C916","v":125000},0,0.03,{"$f":"IF(I914=C918,E917+ROUND((H914-J914),0)*I914,IF(I914=C917,E916+ROUND((H914-J914)*I914,0),IF(I914=C916,E915+ROUND((H914-J914)*I914,0),IF(I914=C915,E914+ROUND((H914-J914)*I914,0),E913+ROUND((H914-J914)*I914,0)))))","v":341600},{"$f":"MIN(K918:L918)","v":0},{"$f":"ROUND(SUM(H916+I916)*M914,0)","v":10248},{"$f":"SUM(H916:J916)","v":351848},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A906,IF($E$3=\"Female\",A913,IF($E$3=\"Senior Citizen\",A920,A927)))","v":"(below 60 years)"}]
[{"$f":"B916+1","v":1000001},null,0.3,{"$f":"B916","v":1000000},{"$f":"IF(J914=0,0,E916)","v":125000},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M911,IF($E$3=\"Female\",M918,IF($E$3=\"Senior Citizen\",M925,M932)))","v":0}]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H911","v":10000000},{"$f":"IF(H914>H918,H914-H918,0)","v":0},{"$f":"IF(I918>0,ROUND(I918*I914,0),0)","v":0},{"$f":"I918-J918","v":0},{"$f":"IF(H916>0,ROUND(H916*L914,0),0)","v":0},{"$f":"IF(K918>L918,0,L918-K918)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K909,IF($E$3=\"Female\",K916,IF($E$3=\"Senior Citizen\",K923,K930)))","v":351848}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(>60,<80))"]
[0,300000,0,0,0,0,0,{"$f":"H907","v":1722000},{"$f":"VLOOKUP(H921,A921:C925,3)","v":0.3},{"$f":"INDEX(D921:D925,MATCH(I921,C921:C925,0))","v":1000000},{"$f":"INDEX(E921:E925,MATCH(I921,C921:C925,0))","v":120000},{"$f":"IF(H921>H925,VLOOKUP(H921,A921:F925,6),0)","v":0},{"$f":"VLOOKUP(H921,A921:G925,7)","v":0.03}]
[{"$f":"B921+1","v":300001},500000,0.1,{"$f":"B921","v":300000},{"$f":"(B922-B921)*C922","v":20000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B922+1","v":500001},1000000,0.2,{"$f":"B922","v":500000},{"$f":"E922+(B923-B922)*C923","v":120000},0,0.03,{"$f":"IF(I921=C925,E924+ROUND((H921-J921),0)*I921,IF(I921=C924,E923+ROUND((H921-J921)*I921,0),IF(I921=C923,E922+ROUND((H921-J921)*I921,0),IF(I921=C922,E921+ROUND((H921-J921)*I921,0),E920+ROUND((H921-J921)*I921,0)))))","v":336600},{"$f":"MIN(K925:L925)","v":0},{"$f":"ROUND(SUM(H923+I923)*M921,0)","v":10098},{"$f":"SUM(H923:J923)","v":346698}]
[{"$f":"B923+1","v":1000001},null,0.3,{"$f":"B923","v":1000000},{"$f":"IF(J921=0,0,E923)","v":120000},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H918","v":10000000},{"$f":"IF(H921>H925,H921-H925,0)","v":0},{"$f":"IF(I925>0,ROUND(I925*I921,0),0)","v":0},{"$f":"I925-J925","v":0},{"$f":"IF(H923>0,ROUND(H923*L921,0),0)","v":0},{"$f":"IF(K925>L925,0,L925-K925)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H907","v":1722000},{"$f":"VLOOKUP(H928,A928:C932,3)","v":0.3},{"$f":"INDEX(D928:D932,MATCH(I928,C928:C932,0))","v":1000000},{"$f":"INDEX(E928:E932,MATCH(I928,C928:C932,0))","v":100000},{"$f":"IF(H928>H932,VLOOKUP(H928,A928:F932,6),0)","v":0},{"$f":"VLOOKUP(H928,A928:G932,7)","v":0.03}]
[{"$f":"B928+1","v":500001},1000000,0.2,{"$f":"B928","v":500000},{"$f":"(B929-B928)*C929","v":100000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B929+1","v":1000001},null,0.3,{"$f":"B929","v":1000000},{"$f":"IF(J928=0,0,E929)","v":100000},0.15,0.03,{"$f":"IF(I928=C932,E931+ROUND((H928-J928),0)*I928,IF(I928=C931,E930+ROUND((H928-J928)*I928,0),IF(I928=C930,E929+ROUND((H928-J928)*I928,0),IF(I928=C929,E928+ROUND((H928-J928)*I928,0),E927+ROUND((H928-J928)*I928,0)))))","v":316600},{"$f":"MIN(K932:L932)","v":0},{"$f":"ROUND(SUM(H930+I930)*M928,0)","v":9498},{"$f":"SUM(H930:J930)","v":326098}]
[null,null,null,null,null,0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H925","v":10000000},{"$f":"IF(H928>H932,H928-H932,0)","v":0},{"$f":"IF(I932>0,ROUND(I932*I928,0),0)","v":0},{"$f":"I932-J932","v":0},{"$f":"IF(H930>0,ROUND(H930*L928,0),0)","v":0},{"$f":"IF(K932>L932,0,L932-K932)","v":0}]
[null,null,2017,{"$f":"C933+1","v":2018},null,"2017-18"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit","Tax Category",null,"Tax (inluding addition income)","Tax (excluding addition income)","Surchange on whole amt","Relief (if amt > one crore"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C933","v":2017},{"$f":"D933","v":2018}]
[0,250000,0,0,0,0,0,{"$f":"$E$4","v":1722000},{"$f":"VLOOKUP(H936,A936:C940,3)","v":0.3},{"$f":"INDEX(D936:D940,MATCH(I936,C936:C940,0))","v":1000000},{"$f":"INDEX(E936:E940,MATCH(I936,C936:C940,0))","v":112500},{"$f":"IF(H936>10000000,15%,IF(H936>5000000,10%,0%))","v":0},{"$f":"VLOOKUP(H936,A936:G940,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B936,IF($E$3=\"Female\",B943,IF($E$3=\"Senior Citizen\",B950,B957)))","v":250000},0,{"$f":"O936","v":250000}]
[{"$f":"B936+1","v":250001},500000,0.05,{"$f":"B936","v":250000},{"$f":"(B937-B936)*C937","v":12500},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O936+1","v":250001},500000,0.05,null,{"$f":"H936","v":1722000},null,{"$f":"INDEX($T$938:$T$941,MATCH($R$938,$R$938:$R$941,0))","v":329100}]
[{"$f":"B937+1","v":500001},1000000,0.2,{"$f":"B937","v":500000},{"$f":"E937+(B938-B937)*C938","v":112500},0,0.03,{"$f":"IF(I936=C940,E939+ROUND((H936-J936),0)*I936,IF(I936=C939,E938+ROUND((H936-J936)*I936,0),IF(I936=C938,E937+ROUND((H936-J936)*I936,0),IF(I936=C937,E936+ROUND((H936-J936)*I936,0),E935+ROUND((H936-J936)*I936,0)))))","v":329100},{"$f":"MIN(K940:L940)","v":0},{"$f":"ROUND(SUM(H938+I938)*M936,0)","v":9873},{"$f":"SUM(H938:J938)","v":338973},null,null,{"$f":"O937+1","v":500001},1000000,0.2,null,"Male",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(112500),IF($T$943>500000,($T$943-500000)*20%+(12500),IF($T$943>250000,($T$943-250000)*5%,\"0\")))","v":329100},{"$f":"IF($U$943>1000000,($U$943-1000000)*30%+(112500),IF($U$943>500000,($U$943-500000)*20%+(12500),IF($U$943>250000,($U$943-250000)*5%,\"0\")))","v":2812500},{"$f":"L940","v":0},{"$f":"ROUND(U938*10%,0)","v":281250}]
[{"$f":"B938+1","v":1000001},null,0.3,{"$f":"B938","v":1000000},{"$f":"IF(J936=0,0,E938)","v":112500},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O938+1","v":1000001},0,0.3,null,"Female",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(112500),IF($T$943>500000,($T$943-500000)*20%+(12500),IF($T$943>250000,($T$943-250000)*5%,\"0\")))","v":329100},{"$f":"IF($U$943>1000000,($U$943-1000000)*30%+(112500),IF($U$943>500000,($U$943-500000)*20%+(12500),IF($U$943>250000,($U$943-250000)*5%,\"0\")))","v":2812500},{"$f":"L947","v":0},{"$f":"ROUND(U939*10%,0)","v":281250}]
["Surcharge Limit",null,null,{"$f":"IF(L936=10%,5000000,10000000)","v":10000000},null,null,null,{"$f":"D940","v":10000000},{"$f":"IF(H936>H940,H936-H940,0)","v":0},{"$f":"IF(I940>0,ROUND(I940*I936,0),0)","v":0},{"$f":"IF(H940>=10000000,Q940+(I940-J940),(I940-J940))","v":281250},{"$f":"IF(H938>0,ROUND(H938*L936,0),0)","v":0},{"$f":"IF(K940>L940,0,L940-K940)","v":0},{"$f":"O939+1","v":1},0,0,{"$f":"W938","v":281250},"Senior Citizen",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(120000),IF($T$943>500000,($T$943-500000)*20%+(20000),IF($T$943>300000,($T$943-300000)*10%,\"0\")))","v":336600},{"$f":"IF($U$943>1000000,($U$943-1000000)*30%+(110000),IF($U$943>500000,($U$943-500000)*20%+(10000),IF($U$943>300000,($U$943-300000)*5%,\"0\")))","v":2810000},{"$f":"L954","v":0},{"$f":"ROUND(U940*10%,0)","v":281000}]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H938,IF($E$3=\"Female\",H945,IF($E$3=\"Senior Citizen\",H952,H959)))","v":329100},null,"Very Senior Citizen",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(100000),IF($T$943>500000,($T$943-500000)*20%,\"0\"))","v":316600},{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(100000),IF($T$943>500000,($T$943-500000)*20%,\"0\"))","v":316600},{"$f":"L961","v":0},{"$f":"ROUND(U941*10%,0)","v":31660}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I938,IF($E$3=\"Female\",I945,IF($E$3=\"Senior Citizen\",I952,I959)))","v":0}]
[0,250000,0,0,0,0,0,{"$f":"H936","v":1722000},{"$f":"VLOOKUP(H943,A943:C947,3)","v":0.3},{"$f":"INDEX(D943:D947,MATCH(I943,C943:C947,0))","v":1000000},{"$f":"INDEX(E943:E947,MATCH(I943,C943:C947,0))","v":112500},{"$f":"IF(H943>10000000,15%,IF(H943>5000000,10%,0%))","v":0},{"$f":"VLOOKUP(H943,A943:G947,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J938,IF($E$3=\"Female\",J945,IF($E$3=\"Senior Citizen\",J952,J959)))","v":9873},null,"Tax Income",null,{"$f":"H936","v":1722000},{"$f":"S944","v":10000000}]
[{"$f":"B943+1","v":250001},500000,0.05,{"$f":"B943","v":250000},{"$f":"(B944-B943)*C944","v":12500},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K938,IF($E$3=\"Female\",K945,IF($E$3=\"Senior Citizen\",K952,K959)))","v":338973},null,5000001,10000000,0.1,{"$f":"IF($T$944<=5000000,0,IF($T$944>5000000,ROUND((S944-5000000)*10%,0),IF($T$944>10000000,ROUND((T943-S944)*15%,0))))","v":0}]
[{"$f":"B944+1","v":500001},1000000,0.2,{"$f":"B944","v":500000},{"$f":"E944+(B945-B944)*C945","v":112500},0,0.03,{"$f":"IF(I943=C947,E946+ROUND((H943-J943),0)*I943,IF(I943=C946,E945+ROUND((H943-J943)*I943,0),IF(I943=C945,E944+ROUND((H943-J943)*I943,0),IF(I943=C944,E943+ROUND((H943-J943)*I943,0),E942+ROUND((H943-J943)*I943,0)))))","v":329100},{"$f":"MIN(K947:L947)","v":0},{"$f":"ROUND(SUM(H945+I945)*M943,0)","v":9873},{"$f":"SUM(H945:J945)","v":338973},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A935,IF($E$3=\"Female\",A942,IF($E$3=\"Senior Citizen\",A949,A956)))","v":"(below 60 years)"},null,{"$f":"S944+1","v":10000001},null,0.15,{"$f":"$T$944-R945+1","v":-9999999.9000000004}]
[{"$f":"B945+1","v":1000001},null,0.3,{"$f":"B945","v":1000000},{"$f":"IF(J943=0,0,E945)","v":112500},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M940,IF($E$3=\"Female\",M947,IF($E$3=\"Senior Citizen\",M954,M961)))","v":0}]
["Surcharge Limit",null,null,{"$f":"IF(L943=10%,5000000,10000000)","v":10000000},null,null,null,{"$f":"H940","v":10000000},{"$f":"IF(H943>H947,H943-H947,0)","v":0},{"$f":"IF(I947>0,ROUND(I947*I943,0),0)","v":0},{"$f":"IF(H947>=10000000,Q947+(I947-J947),(I947-J947))","v":281250},{"$f":"IF(H945>0,ROUND(H945*L943,0),0)","v":0},{"$f":"IF(K947>L947,0,L947-K947)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K938,IF($E$3=\"Female\",K945,IF($E$3=\"Senior Citizen\",K952,K959)))","v":338973},{"$f":"W939","v":281250}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(>60,<80))"]
[0,300000,0,0,0,0,0,{"$f":"H936","v":1722000},{"$f":"VLOOKUP(H950,A950:C954,3)","v":0.3},{"$f":"INDEX(D950:D954,MATCH(I950,C950:C954,0))","v":1000000},{"$f":"INDEX(E950:E954,MATCH(I950,C950:C954,0))","v":110000},{"$f":"IF(H950>10000000,15%,IF(H950>5000000,10%,0%))","v":0},{"$f":"VLOOKUP(H950,A950:G954,7)","v":0.03}]
[{"$f":"B950+1","v":300001},500000,0.05,{"$f":"B950","v":300000},{"$f":"(B951-B950)*C951","v":10000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B951+1","v":500001},1000000,0.2,{"$f":"B951","v":500000},{"$f":"E951+(B952-B951)*C952","v":110000},0,0.03,{"$f":"IF(I950=C954,E953+ROUND((H950-J950),0)*I950,IF(I950=C953,E952+ROUND((H950-J950)*I950,0),IF(I950=C952,E951+ROUND((H950-J950)*I950,0),IF(I950=C951,E950+ROUND((H950-J950)*I950,0),E949+ROUND((H950-J950)*I950,0)))))","v":326600},{"$f":"MIN(K954:L954)","v":0},{"$f":"ROUND(SUM(H952+I952)*M950,0)","v":9798},{"$f":"SUM(H952:J952)","v":336398}]
[{"$f":"B952+1","v":1000001},null,0.3,{"$f":"B952","v":1000000},{"$f":"IF(J950=0,0,E952)","v":110000},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L950=10%,5000000,10000000)","v":10000000},null,null,null,{"$f":"H947","v":10000000},{"$f":"IF(H950>H954,H950-H954,0)","v":0},{"$f":"IF(I954>0,ROUND(I954*I950,0),0)","v":0},{"$f":"IF(H954>=10000000,Q954+(I954-J954),(I954-J954))","v":281000},{"$f":"IF(H952>0,ROUND(H952*L950,0),0)","v":0},{"$f":"IF(K954>L954,0,L954-K954)","v":0},null,null,null,{"$f":"W940","v":281000}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H936","v":1722000},{"$f":"VLOOKUP(H957,A957:C961,3)","v":0.3},{"$f":"INDEX(D957:D961,MATCH(I957,C957:C961,0))","v":1000000},{"$f":"INDEX(E957:E961,MATCH(I957,C957:C961,0))","v":100000},{"$f":"IF(H957>10000000,15%,IF(H957>5000000,10%,0%))","v":0},{"$f":"VLOOKUP(H957,A957:G961,7)","v":0.03}]
[{"$f":"B957+1","v":500001},1000000,0.2,{"$f":"B957","v":500000},{"$f":"(B958-B957)*C958","v":100000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B958+1","v":1000001},null,0.3,{"$f":"B958","v":1000000},{"$f":"IF(J957=0,0,E958)","v":100000},0.15,0.03,{"$f":"IF(I957=C961,E960+ROUND((H957-J957),0)*I957,IF(I957=C960,E959+ROUND((H957-J957)*I957,0),IF(I957=C959,E958+ROUND((H957-J957)*I957,0),IF(I957=C958,E957+ROUND((H957-J957)*I957,0),E956+ROUND((H957-J957)*I957,0)))))","v":316600},{"$f":"MIN(K961:L961)","v":0},{"$f":"ROUND(SUM(H959+I959)*M957,0)","v":9498},{"$f":"SUM(H959:J959)","v":326098}]
[null,null,null,null,null,0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L957=10%,5000000,10000000)","v":10000000},null,null,null,{"$f":"H954","v":10000000},{"$f":"IF(H957>H961,H957-H961,0)","v":0},{"$f":"IF(I961>0,ROUND(I961*I957,0),0)","v":0},{"$f":"IF(H961>=10000000,Q961+(I961-J961),(I961-J961))","v":31660},{"$f":"IF(H959>0,ROUND(H959*L957,0),0)","v":0},{"$f":"IF(K961>L961,0,L961-K961)","v":0},null,null,null,{"$f":"W941","v":31660}]
[null,null,2018,{"$f":"C962+1","v":2019},null,"2018-19"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit","Tax Category",null,"Tax (inluding addition income)","Tax (excluding addition income)","Surchange on whole amt","Relief (if amt > one crore"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C962","v":2018},{"$f":"D962","v":2019}]
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[{"$f":"B965+1","v":250001},500000,0.05,{"$f":"B965","v":250000},{"$f":"(B966-B965)*C966","v":12500},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O965+1","v":250001},500000,0.05,null,{"$f":"$E$4","v":1722000},null,{"$f":"INDEX($T$967:$T$970,MATCH($R$967,$R$967:$R$970,0))","v":329100}]
[{"$f":"B966+1","v":500001},1000000,0.2,{"$f":"B966","v":500000},{"$f":"E966+(B967-B966)*C967","v":112500},0,0.04,{"$f":"IF(I965=C969,E968+ROUND((H965-J965),0)*I965,IF(I965=C968,E967+ROUND((H965-J965)*I965,0),IF(I965=C967,E966+ROUND((H965-J965)*I965,0),IF(I965=C966,E965+ROUND((H965-J965)*I965,0),E964+ROUND((H965-J965)*I965,0)))))","v":329100},{"$f":"MIN(K969:L969)","v":0},{"$f":"ROUND(SUM(H967+I967)*M965,0)","v":13164},{"$f":"SUM(H967:J967)","v":342264},null,null,{"$f":"O966+1","v":500001},1000000,0.2,null,"Male",null,{"$f":"IF($T$972>1000000,($T$972-1000000)*30%+(112500),IF($T$972>500000,($T$972-500000)*20%+(12500),IF($T$972>250000,($T$972-250000)*5%,\"0\")))","v":329100},{"$f":"IF($U$972>1000000,($U$972-1000000)*30%+(112500),IF($U$972>500000,($U$972-500000)*20%+(12500),IF($U$972>250000,($U$972-250000)*5%,\"0\")))","v":2812500},{"$f":"L969","v":0},{"$f":"ROUND(U967*10%,0)","v":281250}]
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["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H967,IF($E$3=\"Female\",H974,IF($E$3=\"Senior Citizen\",H981,H988)))","v":329100},null,"Very Senior Citizen",null,{"$f":"IF($T$972>1000000,($T$972-1000000)*30%+(100000),IF($T$972>500000,($T$972-500000)*20%,\"0\"))","v":316600},{"$f":"IF($T$972>1000000,($T$972-1000000)*30%+(100000),IF($T$972>500000,($T$972-500000)*20%,\"0\"))","v":316600},{"$f":"L990","v":0},{"$f":"ROUND(U970*10%,0)","v":31660}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I967,IF($E$3=\"Female\",I974,IF($E$3=\"Senior Citizen\",I981,I988)))","v":0}]
[0,250000,0,0,0,0,0,{"$f":"H965","v":1722000},{"$f":"VLOOKUP(H972,A972:C976,3)","v":0.3},{"$f":"INDEX(D972:D976,MATCH(I972,C972:C976,0))","v":1000000},{"$f":"INDEX(E972:E976,MATCH(I972,C972:C976,0))","v":112500},{"$f":"IF(H972>10000000,15%,IF(H972>5000000,10%,0%))","v":0},0.04,"E. CESS",null,{"$f":"IF($E$3=\"Male\",J967,IF($E$3=\"Female\",J974,IF($E$3=\"Senior Citizen\",J981,J988)))","v":13164},null,"Tax Income",null,{"$f":"$E$4","v":1722000},{"$f":"S973","v":10000000}]
[{"$f":"B972+1","v":250001},500000,0.05,{"$f":"B972","v":250000},{"$f":"(B973-B972)*C973","v":12500},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K967,IF($E$3=\"Female\",K974,IF($E$3=\"Senior Citizen\",K981,K988)))","v":342264},null,5000001,10000000,0.1,{"$f":"IF($T$973<=5000000,0,IF($T$944>5000000,ROUND((S973-5000000)*10%,0),IF($T$944>10000000,ROUND((T972-S973)*15%,0))))","v":0}]
[{"$f":"B973+1","v":500001},1000000,0.2,{"$f":"B973","v":500000},{"$f":"E973+(B974-B973)*C974","v":112500},0,0.04,{"$f":"IF(I972=C976,E975+ROUND((H972-J972),0)*I972,IF(I972=C975,E974+ROUND((H972-J972)*I972,0),IF(I972=C974,E973+ROUND((H972-J972)*I972,0),IF(I972=C973,E972+ROUND((H972-J972)*I972,0),E971+ROUND((H972-J972)*I972,0)))))","v":329100},{"$f":"MIN(K976:L976)","v":0},{"$f":"ROUND(SUM(H974+I974)*M972,0)","v":13164},{"$f":"SUM(H974:J974)","v":342264},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A964,IF($E$3=\"Female\",A971,IF($E$3=\"Senior Citizen\",A978,A985)))","v":"(below 60 years)"},null,{"$f":"S973+1","v":10000001},null,0.15,{"$f":"$T$944-R974+1","v":-9999999.9000000004}]
[{"$f":"B974+1","v":1000001},null,0.3,{"$f":"B974","v":1000000},{"$f":"IF(J972=0,0,E974)","v":112500},0.15,0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M969,IF($E$3=\"Female\",M976,IF($E$3=\"Senior Citizen\",M983,M990)))","v":0}]
["Surcharge Limit",null,null,{"$f":"IF(L972=10%,5000000,10000000)","v":10000000},null,null,null,{"$f":"H969","v":10000000},{"$f":"IF(H972>H976,H972-H976,0)","v":0},{"$f":"IF(I976>0,ROUND(I976*I972,0),0)","v":0},{"$f":"IF(H976>=10000000,Q976+(I976-J976),(I976-J976))","v":281250},{"$f":"IF(H974>0,ROUND(H974*L972,0),0)","v":0},{"$f":"IF(K976>L976,0,L976-K976)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K967,IF($E$3=\"Female\",K974,IF($E$3=\"Senior Citizen\",K981,K988)))","v":342264},{"$f":"W968","v":281250}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 60 year but less than 80)"]
[0,300000,0,0,0,0,0,{"$f":"H965","v":1722000},{"$f":"VLOOKUP(H979,A979:C983,3)","v":0.3},{"$f":"INDEX(D979:D983,MATCH(I979,C979:C983,0))","v":1000000},{"$f":"INDEX(E979:E983,MATCH(I979,C979:C983,0))","v":110000},{"$f":"IF(H979>10000000,15%,IF(H979>5000000,10%,0%))","v":0},0.04]
[{"$f":"B979+1","v":300001},500000,0.05,{"$f":"B979","v":300000},{"$f":"(B980-B979)*C980","v":10000},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B980+1","v":500001},1000000,0.2,{"$f":"B980","v":500000},{"$f":"E980+(B981-B980)*C981","v":110000},0,0.04,{"$f":"IF(I979=C983,E982+ROUND((H979-J979),0)*I979,IF(I979=C982,E981+ROUND((H979-J979)*I979,0),IF(I979=C981,E980+ROUND((H979-J979)*I979,0),IF(I979=C980,E979+ROUND((H979-J979)*I979,0),E978+ROUND((H979-J979)*I979,0)))))","v":326600},{"$f":"MIN(K983:L983)","v":0},{"$f":"ROUND(SUM(H981+I981)*M979,0)","v":13064},{"$f":"SUM(H981:J981)","v":339664}]
[{"$f":"B981+1","v":1000001},null,0.3,{"$f":"B981","v":1000000},{"$f":"IF(J979=0,0,E981)","v":110000},0.15,0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L979=10%,5000000,10000000)","v":10000000},null,null,null,{"$f":"H976","v":10000000},{"$f":"IF(H979>H983,H979-H983,0)","v":0},{"$f":"IF(I983>0,ROUND(I983*I979,0),0)","v":0},{"$f":"IF(H983>=10000000,Q983+(I983-J983),(I983-J983))","v":281000},{"$f":"IF(H981>0,ROUND(H981*L979,0),0)","v":0},{"$f":"IF(K983>L983,0,L983-K983)","v":0},null,null,null,{"$f":"W969","v":281000}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H965","v":1722000},{"$f":"VLOOKUP(H986,A986:C990,3)","v":0.3},{"$f":"INDEX(D986:D990,MATCH(I986,C986:C990,0))","v":1000000},{"$f":"INDEX(E986:E990,MATCH(I986,C986:C990,0))","v":100000},{"$f":"IF(H986>10000000,15%,IF(H986>5000000,10%,0%))","v":0},0.04]
[{"$f":"B986+1","v":500001},1000000,0.2,{"$f":"B986","v":500000},{"$f":"(B987-B986)*C987","v":100000},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B987+1","v":1000001},null,0.3,{"$f":"B987","v":1000000},{"$f":"IF(J986=0,0,E987)","v":100000},0.15,0.04,{"$f":"IF(I986=C990,E989+ROUND((H986-J986),0)*I986,IF(I986=C989,E988+ROUND((H986-J986)*I986,0),IF(I986=C988,E987+ROUND((H986-J986)*I986,0),IF(I986=C987,E986+ROUND((H986-J986)*I986,0),E985+ROUND((H986-J986)*I986,0)))))","v":316600},{"$f":"MIN(K990:L990)","v":0},{"$f":"ROUND(SUM(H988+I988)*M986,0)","v":12664},{"$f":"SUM(H988:J988)","v":329264}]
[null,null,null,null,null,0,0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L986=10%,5000000,10000000)","v":10000000},null,null,null,{"$f":"H983","v":10000000},{"$f":"IF(H986>H990,H986-H990,0)","v":0},{"$f":"IF(I990>0,ROUND(I990*I986,0),0)","v":0},{"$f":"IF(H990>=10000000,Q990+(I990-J990),(I990-J990))","v":31660},{"$f":"IF(H988>0,ROUND(H988*L986,0),0)","v":0},{"$f":"IF(K990>L990,0,L990-K990)","v":0},null,null,null,{"$f":"W970","v":31660}]
[null,null,2019,{"$f":"C991+1","v":2020},null,"2019-20"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit","Tax Category",null,"Tax (inluding addition income)","Tax (excluding addition income)","Surchange on whole amt","Relief (if amt > one crore",null,"Surcharge Table (2019-20)"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C991","v":2019},{"$f":"D991","v":2020},null,null,null,null,null,null,null,null,0,5000000,0]
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[{"$f":"B994+1","v":250001},500000,0.05,{"$f":"B994","v":250000},{"$f":"(B995-B994)*C995","v":12500},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O994+1","v":250001},500000,0.05,null,{"$f":"$E$3","v":"Male"},null,{"$f":"INDEX($T$938:$T$941,MATCH($R$937,$R$938:$R$941,0))","v":{"$error":"#N/A"}},null,null,{"$f":"IF($S$1001=37%,25%,IF($S$1001=25%,15%,IF($S$1001=15%,10%,0)))","v":0},null,{"$f":"Z994+1","v":10000001},20000000,0.15]
[{"$f":"B995+1","v":500001},1000000,0.2,{"$f":"B995","v":500000},{"$f":"E995+(B996-B995)*C996","v":112500},0,0.04,{"$f":"IF(I994=C998,E997+ROUND((H994-J994),0)*I994,IF(I994=C997,E996+ROUND((H994-J994)*I994,0),IF(I994=C996,E995+ROUND((H994-J994)*I994,0),IF(I994=C995,E994+ROUND((H994-J994)*I994,0),E993+ROUND((H994-J994)*I994,0)))))","v":329100},{"$f":"MIN(K998:L998)","v":0},{"$f":"ROUND(SUM(H996+I996)*M994,0)","v":13164},{"$f":"SUM(H996:J996)","v":342264},null,null,{"$f":"O995+1","v":500001},1000000,0.2,null,"Male",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(112500),IF($T$943>500000,($T$943-500000)*20%+(12500),IF($T$943>250000,($T$943-250000)*5%,\"0\")))","v":329100},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(112500),IF($U$1001>500000,($U$1001-500000)*20%+(12500),IF($U$1001>250000,($U$1001-250000)*5%,\"0\")))","v":1312500},{"$f":"ROUND(T996*$S$1001,0)","v":0},{"$f":"ROUND(U996*$W$995,0)","v":0},{"$f":"T996+V996-U996-W996","v":-983400},{"$f":"Z995+1","v":20000001},50000000,0.25]
[{"$f":"B996+1","v":1000001},null,0.3,{"$f":"B996","v":1000000},{"$f":"IF(J994=0,0,E996)","v":112500},{"$f":"L994","v":0},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O996+1","v":1000001},0,0.3,null,"Female",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(112500),IF($T$943>500000,($T$943-500000)*20%+(12500),IF($T$943>250000,($T$943-250000)*5%,\"0\")))","v":329100},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(112500),IF($U$1001>500000,($U$1001-500000)*20%+(12500),IF($U$1001>250000,($U$1001-250000)*5%,\"0\")))","v":1312500},{"$f":"ROUND(T997*$S$1001,0)","v":0},{"$f":"ROUND(U997*$W$995,0)","v":0},{"$f":"T997+V997-U997-W997","v":-983400},{"$f":"Z996+1","v":50000001},null,0.37]
["Surcharge Limit",null,null,{"$f":"IF(L994=10%,5000000,IF(L994=15%,10000000,IF(L994=25%,20000000,50000000)))","v":50000000},null,null,null,{"$f":"D998","v":50000000},{"$f":"IF(H994>H998,H994-H998,0)","v":0},{"$f":"IF(I998>0,ROUND(I998*I994,0),0)","v":0},{"$f":"IF(H998>=D998,Q998+(I998-J998),(I998-J998))","v":0},{"$f":"IF(H996>0,ROUND(H996*L994,0),0)","v":0},{"$f":"IF(K998>L998,0,L998-K998)","v":0},{"$f":"O997+1","v":1},0,0,{"$f":"W996","v":0},"Senior Citizen",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(120000),IF($T$943>500000,($T$943-500000)*20%+(20000),IF($T$943>300000,($T$943-300000)*10%,\"0\")))","v":336600},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(110000),IF($U$1001>500000,($U$1001-500000)*20%+(10000),IF($U$1001>300000,($U$1001-300000)*5%,\"0\")))","v":1310000},{"$f":"ROUND(T998*$S$1001,0)","v":0},{"$f":"ROUND(U998*$W$995,0)","v":0},{"$f":"T998+V998-U998-W998","v":-973400}]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H996,IF($E$3=\"Female\",H1003,IF($E$3=\"Senior Citizen\",H1010,H1017)))","v":329100},null,"Very Senior Citizen",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(100000),IF($T$943>500000,($T$943-500000)*20%,\"0\"))","v":316600},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(100000),IF($U$1001>500000,($U$1001-500000)*20%,\"0\"))","v":1300000},{"$f":"ROUND(T999*$S$1001,0)","v":0},{"$f":"ROUND(U999*$W$995,0)","v":0},{"$f":"T999+V999-U999-W999","v":-983400}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I996,IF($E$3=\"Female\",I1003,IF($E$3=\"Senior Citizen\",I1010,I1017)))","v":0}]
[0,250000,0,0,0,0,0,{"$f":"H994","v":1722000},{"$f":"VLOOKUP(H1001,A1001:C1005,3)","v":0.3},{"$f":"INDEX(D1001:D1005,MATCH(I1001,C1001:C1005,0))","v":1000000},{"$f":"INDEX(E1001:E1005,MATCH(I1001,C1001:C1005,0))","v":112500},{"$f":"L994","v":0},0.04,"E. CESS",null,{"$f":"IF($E$3=\"Male\",J996,IF($E$3=\"Female\",J1003,IF($E$3=\"Senior Citizen\",J1010,J1017)))","v":13164},null,"Tax Income",{"$f":"L994","v":0},{"$f":"$E$4","v":1722000},{"$f":"IF($S$1001=T1006,S1005,IF(S1001=T1005,S1004,IF(S1001=T1004,S1003,S1002)))","v":5000000}]
[{"$f":"B1001+1","v":250001},500000,0.05,{"$f":"B1001","v":250000},{"$f":"(B1002-B1001)*C1002","v":12500},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K996,IF($E$3=\"Female\",K1003,IF($E$3=\"Senior Citizen\",K1010,K1017)))","v":342264},null,0,5000000,0,{"$f":"S1004","v":20000000}]
[{"$f":"B1002+1","v":500001},1000000,0.2,{"$f":"B1002","v":500000},{"$f":"E1002+(B1003-B1002)*C1003","v":112500},0,0.04,{"$f":"IF(I1001=C1005,E1004+ROUND((H1001-J1001),0)*I1001,IF(I1001=C1004,E1003+ROUND((H1001-J1001)*I1001,0),IF(I1001=C1003,E1002+ROUND((H1001-J1001)*I1001,0),IF(I1001=C1002,E1001+ROUND((H1001-J1001)*I1001,0),E1000+ROUND((H1001-J1001)*I1001,0)))))","v":329100},{"$f":"MIN(K1005:L1005)","v":0},{"$f":"ROUND(SUM(H1003+I1003)*M1001,0)","v":13164},{"$f":"SUM(H1003:J1003)","v":342264},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A993,IF($E$3=\"Female\",A1000,IF($E$3=\"Senior Citizen\",A1007,A1014)))","v":"(below 60 years)"},null,{"$f":"S1002+1","v":5000001},10000000,0.1,{"$f":"$T$943-R1003+1","v":-3278000}]
[{"$f":"B1003+1","v":1000001},null,0.3,{"$f":"B1003","v":1000000},{"$f":"IF(J1001=0,0,E1003)","v":112500},{"$f":"L1001","v":0},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M998,IF($E$3=\"Female\",M1005,IF($E$3=\"Senior Citizen\",M1012,M1019)))","v":0},null,{"$f":"S1003+1","v":10000001},20000000,0.15]
["Surcharge Limit",null,null,{"$f":"IF(L1001=10%,5000000,IF(L1001=15%,10000000,IF(L1001=25%,20000000,50000000)))","v":50000000},null,null,null,{"$f":"H998","v":50000000},{"$f":"IF(H1001>H1005,H1001-H1005,0)","v":0},{"$f":"IF(I1005>0,ROUND(I1005*I1001,0),0)","v":0},{"$f":"IF(H1005>=D1005,Q1005+(I1005-J1005),(I1005-J1005))","v":0},{"$f":"IF(H1003>0,ROUND(H1003*L1001,0),0)","v":0},{"$f":"IF(K1005>L1005,0,L1005-K1005)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K996,IF($E$3=\"Female\",K1003,IF($E$3=\"Senior Citizen\",K1010,K1017)))","v":342264},{"$f":"W997","v":0},{"$f":"S1004+1","v":20000001},50000000,0.25]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess",null,null,null,null,{"$f":"S1005+1","v":50000001},null,0.37]
["(Above 60 year but less than 80)"]
[0,300000,0,0,0,0,0,{"$f":"H994","v":1722000},{"$f":"VLOOKUP(H1008,A1008:C1012,3)","v":0.3},{"$f":"INDEX(D1008:D1012,MATCH(I1008,C1008:C1012,0))","v":1000000},{"$f":"INDEX(E1008:E1012,MATCH(I1008,C1008:C1012,0))","v":110000},{"$f":"L994","v":0},0.04]
[{"$f":"B1008+1","v":300001},500000,0.05,{"$f":"B1008","v":300000},{"$f":"(B1009-B1008)*C1009","v":10000},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B1009+1","v":500001},1000000,0.2,{"$f":"B1009","v":500000},{"$f":"E1009+(B1010-B1009)*C1010","v":110000},0,0.04,{"$f":"IF(I1008=C1012,E1011+ROUND((H1008-J1008),0)*I1008,IF(I1008=C1011,E1010+ROUND((H1008-J1008)*I1008,0),IF(I1008=C1010,E1009+ROUND((H1008-J1008)*I1008,0),IF(I1008=C1009,E1008+ROUND((H1008-J1008)*I1008,0),E1007+ROUND((H1008-J1008)*I1008,0)))))","v":326600},{"$f":"MIN(K1012:L1012)","v":0},{"$f":"ROUND(SUM(H1010+I1010)*M1008,0)","v":13064},{"$f":"SUM(H1010:J1010)","v":339664}]
[{"$f":"B1010+1","v":1000001},null,0.3,{"$f":"B1010","v":1000000},{"$f":"IF(J1008=0,0,E1010)","v":110000},{"$f":"L1008","v":0},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L1008=10%,5000000,IF(L1008=15%,10000000,IF(L1008=25%,20000000,50000000)))","v":50000000},null,null,null,{"$f":"H1005","v":50000000},{"$f":"IF(H1008>H1012,H1008-H1012,0)","v":0},{"$f":"IF(I1012>0,ROUND(I1012*I1008,0),0)","v":0},{"$f":"IF(H1012>=D1012,Q1012+(I1012-J1012),(I1012-J1012))","v":0},{"$f":"IF(H1010>0,ROUND(H1010*L1008,0),0)","v":0},{"$f":"IF(K1012>L1012,0,L1012-K1012)","v":0},null,null,null,{"$f":"W998","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H994","v":1722000},{"$f":"VLOOKUP(H1015,A1015:C1019,3)","v":0.3},{"$f":"INDEX(D1015:D1019,MATCH(I1015,C1015:C1019,0))","v":1000000},{"$f":"INDEX(E1015:E1019,MATCH(I1015,C1015:C1019,0))","v":100000},{"$f":"L994","v":0},0.04]
[{"$f":"B1015+1","v":500001},1000000,0.2,{"$f":"B1015","v":500000},{"$f":"(B1016-B1015)*C1016","v":100000},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B1016+1","v":1000001},null,0.3,{"$f":"B1016","v":1000000},{"$f":"IF(J1015=0,0,E1016)","v":100000},0,0.04,{"$f":"IF(I1015=C1019,E1018+ROUND((H1015-J1015),0)*I1015,IF(I1015=C1018,E1017+ROUND((H1015-J1015)*I1015,0),IF(I1015=C1017,E1016+ROUND((H1015-J1015)*I1015,0),IF(I1015=C1016,E1015+ROUND((H1015-J1015)*I1015,0),E1014+ROUND((H1015-J1015)*I1015,0)))))","v":316600},{"$f":"MIN(K1019:L1019)","v":0},{"$f":"ROUND(SUM(H1017+I1017)*M1015,0)","v":12664},{"$f":"SUM(H1017:J1017)","v":329264}]
[null,null,null,null,null,{"$f":"L1015","v":0},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L1015=10%,5000000,IF(L1015=15%,10000000,IF(L1015=25%,20000000,50000000)))","v":50000000},null,null,null,{"$f":"H1012","v":50000000},{"$f":"IF(H1015>H1019,H1015-H1019,0)","v":0},{"$f":"IF(I1019>0,ROUND(I1019*I1015,0),0)","v":0},{"$f":"IF(H1019>=D1019,Q1019+(I1019-J1019),(I1019-J1019))","v":0},{"$f":"IF(H1017>0,ROUND(H1017*L1015,0),0)","v":0},{"$f":"IF(K1019>L1019,0,L1019-K1019)","v":0},null,null,null,{"$f":"W999","v":0}]
[null,null,2020,{"$f":"C1020+1","v":2021},null,"2020-21"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit","Tax Category",null,"Tax (inluding addition income)","Tax (excluding addition income)","Surchange on whole amt","Relief (if amt > one crore",null,"Surcharge Table (2019-20)"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C1020","v":2020},{"$f":"D1020","v":2021},null,null,null,null,null,null,null,null,0,5000000,0]
[0,250000,0,0,0,0,0,{"$f":"$E$4","v":1722000},{"$f":"VLOOKUP(H1023,A1023:C1027,3)","v":0.3},{"$f":"INDEX(D1023:D1027,MATCH(I1023,C1023:C1027,0))","v":1000000},{"$f":"INDEX(E1023:E1027,MATCH(I1023,C1023:C1027,0))","v":112500},{"$f":"VLOOKUP($H$994,$Y$993:$AA$997,3)","v":0},0.04,0,{"$f":"IF($E$3=\"Male\",B1023,IF($E$3=\"Female\",B1030,IF($E$3=\"Senior Citizen\",B1037,B1044)))","v":250000},{"$f":"IF($E$3=\"Male\",C1023,IF($E$3=\"Female\",C1030,IF($E$3=\"Senior Citizen\",C1037,C1044)))","v":0},{"$f":"O1023","v":250000},null,null,null,null,null,null,null,{"$f":"Z1022+1","v":5000001},10000000,0.1]
[{"$f":"B1023+1","v":250001},500000,0.05,{"$f":"B1023","v":250000},{"$f":"(B1024-B1023)*C1024","v":12500},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O1023+1","v":250001},500000,0.05,null,{"$f":"$E$3","v":"Male"},null,{"$f":"INDEX($T$938:$T$941,MATCH($R$937,$R$938:$R$941,0))","v":{"$error":"#N/A"}},null,null,{"$f":"IF($S$1001=37%,25%,IF($S$1001=25%,15%,IF($S$1001=15%,10%,0)))","v":0},null,{"$f":"Z1023+1","v":10000001},20000000,0.15]
[{"$f":"B1024+1","v":500001},1000000,0.2,{"$f":"B1024","v":500000},{"$f":"E1024+(B1025-B1024)*C1025","v":112500},0,0.04,{"$f":"IF(I1023=C1027,E1026+ROUND((H1023-J1023),0)*I1023,IF(I1023=C1026,E1025+ROUND((H1023-J1023)*I1023,0),IF(I1023=C1025,E1024+ROUND((H1023-J1023)*I1023,0),IF(I1023=C1024,E1023+ROUND((H1023-J1023)*I1023,0),E1022+ROUND((H1023-J1023)*I1023,0)))))","v":329100},{"$f":"MIN(K1027:L1027)","v":0},{"$f":"ROUND(SUM(H1025+I1025)*M1023,0)","v":13164},{"$f":"SUM(H1025:J1025)","v":342264},null,null,{"$f":"O1024+1","v":500001},1000000,0.2,null,"Male",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(112500),IF($T$943>500000,($T$943-500000)*20%+(12500),IF($T$943>250000,($T$943-250000)*5%,\"0\")))","v":329100},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(112500),IF($U$1001>500000,($U$1001-500000)*20%+(12500),IF($U$1001>250000,($U$1001-250000)*5%,\"0\")))","v":1312500},{"$f":"ROUND(T1025*$S$1001,0)","v":0},{"$f":"ROUND(U1025*$W$995,0)","v":0},{"$f":"T1025+V1025-U1025-W1025","v":-983400},{"$f":"Z1024+1","v":20000001},50000000,0.25]
[{"$f":"B1025+1","v":1000001},null,0.3,{"$f":"B1025","v":1000000},{"$f":"IF(J1023=0,0,E1025)","v":112500},{"$f":"L1023","v":0},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O1025+1","v":1000001},0,0.3,null,"Female",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(112500),IF($T$943>500000,($T$943-500000)*20%+(12500),IF($T$943>250000,($T$943-250000)*5%,\"0\")))","v":329100},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(112500),IF($U$1001>500000,($U$1001-500000)*20%+(12500),IF($U$1001>250000,($U$1001-250000)*5%,\"0\")))","v":1312500},{"$f":"ROUND(T1026*$S$1001,0)","v":0},{"$f":"ROUND(U1026*$W$995,0)","v":0},{"$f":"T1026+V1026-U1026-W1026","v":-983400},{"$f":"Z1025+1","v":50000001},null,0.37]
["Surcharge Limit",null,null,{"$f":"IF(L1023=10%,5000000,IF(L1023=15%,10000000,IF(L1023=25%,20000000,50000000)))","v":50000000},null,null,null,{"$f":"D1027","v":50000000},{"$f":"IF(H1023>H1027,H1023-H1027,0)","v":0},{"$f":"IF(I1027>0,ROUND(I1027*I1023,0),0)","v":0},{"$f":"IF(H1027>=D1027,Q1027+(I1027-J1027),(I1027-J1027))","v":0},{"$f":"IF(H1025>0,ROUND(H1025*L1023,0),0)","v":0},{"$f":"IF(K1027>L1027,0,L1027-K1027)","v":0},{"$f":"O1026+1","v":1},0,0,{"$f":"W1025","v":0},"Senior Citizen",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(120000),IF($T$943>500000,($T$943-500000)*20%+(20000),IF($T$943>300000,($T$943-300000)*10%,\"0\")))","v":336600},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(110000),IF($U$1001>500000,($U$1001-500000)*20%+(10000),IF($U$1001>300000,($U$1001-300000)*5%,\"0\")))","v":1310000},{"$f":"ROUND(T1027*$S$1001,0)","v":0},{"$f":"ROUND(U1027*$W$995,0)","v":0},{"$f":"T1027+V1027-U1027-W1027","v":-973400}]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H1025,IF($E$3=\"Female\",H1032,IF($E$3=\"Senior Citizen\",H1039,H1046)))","v":329100},null,"Very Senior Citizen",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(100000),IF($T$943>500000,($T$943-500000)*20%,\"0\"))","v":316600},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(100000),IF($U$1001>500000,($U$1001-500000)*20%,\"0\"))","v":1300000},{"$f":"ROUND(T1028*$S$1001,0)","v":0},{"$f":"ROUND(U1028*$W$995,0)","v":0},{"$f":"T1028+V1028-U1028-W1028","v":-983400}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I1025,IF($E$3=\"Female\",I1032,IF($E$3=\"Senior Citizen\",I1039,I1046)))","v":0}]
[0,250000,0,0,0,0,0,{"$f":"H1023","v":1722000},{"$f":"VLOOKUP(H1030,A1030:C1034,3)","v":0.3},{"$f":"INDEX(D1030:D1034,MATCH(I1030,C1030:C1034,0))","v":1000000},{"$f":"INDEX(E1030:E1034,MATCH(I1030,C1030:C1034,0))","v":112500},{"$f":"L1023","v":0},0.04,"E. CESS",null,{"$f":"IF($E$3=\"Male\",J1025,IF($E$3=\"Female\",J1032,IF($E$3=\"Senior Citizen\",J1039,J1046)))","v":13164},null,"Tax Income",{"$f":"L1023","v":0},{"$f":"$E$4","v":1722000},{"$f":"IF($S$1001=T1035,S1034,IF(S1030=T1034,S1033,IF(S1030=T1033,S1032,S1031)))","v":5000000}]
[{"$f":"B1030+1","v":250001},500000,0.05,{"$f":"B1030","v":250000},{"$f":"(B1031-B1030)*C1031","v":12500},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K1025,IF($E$3=\"Female\",K1032,IF($E$3=\"Senior Citizen\",K1039,K1046)))","v":342264},null,0,5000000,0,{"$f":"S1033","v":20000000}]
[{"$f":"B1031+1","v":500001},1000000,0.2,{"$f":"B1031","v":500000},{"$f":"E1031+(B1032-B1031)*C1032","v":112500},0,0.04,{"$f":"IF(I1030=C1034,E1033+ROUND((H1030-J1030),0)*I1030,IF(I1030=C1033,E1032+ROUND((H1030-J1030)*I1030,0),IF(I1030=C1032,E1031+ROUND((H1030-J1030)*I1030,0),IF(I1030=C1031,E1030+ROUND((H1030-J1030)*I1030,0),E1029+ROUND((H1030-J1030)*I1030,0)))))","v":329100},{"$f":"MIN(K1034:L1034)","v":0},{"$f":"ROUND(SUM(H1032+I1032)*M1030,0)","v":13164},{"$f":"SUM(H1032:J1032)","v":342264},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A1022,IF($E$3=\"Female\",A1029,IF($E$3=\"Senior Citizen\",A1036,A1043)))","v":"(below 60 years)"},null,{"$f":"S1031+1","v":5000001},10000000,0.1,{"$f":"$T$943-R1032+1","v":-3278000}]
[{"$f":"B1032+1","v":1000001},null,0.3,{"$f":"B1032","v":1000000},{"$f":"IF(J1030=0,0,E1032)","v":112500},{"$f":"L1030","v":0},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M1027,IF($E$3=\"Female\",M1034,IF($E$3=\"Senior Citizen\",M1041,M1048)))","v":0},null,{"$f":"S1032+1","v":10000001},20000000,0.15]
["Surcharge Limit",null,null,{"$f":"IF(L1030=10%,5000000,IF(L1030=15%,10000000,IF(L1030=25%,20000000,50000000)))","v":50000000},null,null,null,{"$f":"H1027","v":50000000},{"$f":"IF(H1030>H1034,H1030-H1034,0)","v":0},{"$f":"IF(I1034>0,ROUND(I1034*I1030,0),0)","v":0},{"$f":"IF(H1034>=D1034,Q1034+(I1034-J1034),(I1034-J1034))","v":0},{"$f":"IF(H1032>0,ROUND(H1032*L1030,0),0)","v":0},{"$f":"IF(K1034>L1034,0,L1034-K1034)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K1025,IF($E$3=\"Female\",K1032,IF($E$3=\"Senior Citizen\",K1039,K1046)))","v":342264},{"$f":"W1026","v":0},{"$f":"S1033+1","v":20000001},50000000,0.25]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess",null,null,null,null,{"$f":"S1034+1","v":50000001},null,0.37]
["(Above 60 year but less than 80)"]
[0,300000,0,0,0,0,0,{"$f":"H1023","v":1722000},{"$f":"VLOOKUP(H1037,A1037:C1041,3)","v":0.3},{"$f":"INDEX(D1037:D1041,MATCH(I1037,C1037:C1041,0))","v":1000000},{"$f":"INDEX(E1037:E1041,MATCH(I1037,C1037:C1041,0))","v":110000},{"$f":"L1023","v":0},0.04]
[{"$f":"B1037+1","v":300001},500000,0.05,{"$f":"B1037","v":300000},{"$f":"(B1038-B1037)*C1038","v":10000},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B1038+1","v":500001},1000000,0.2,{"$f":"B1038","v":500000},{"$f":"E1038+(B1039-B1038)*C1039","v":110000},0,0.04,{"$f":"IF(I1037=C1041,E1040+ROUND((H1037-J1037),0)*I1037,IF(I1037=C1040,E1039+ROUND((H1037-J1037)*I1037,0),IF(I1037=C1039,E1038+ROUND((H1037-J1037)*I1037,0),IF(I1037=C1038,E1037+ROUND((H1037-J1037)*I1037,0),E1036+ROUND((H1037-J1037)*I1037,0)))))","v":326600},{"$f":"MIN(K1041:L1041)","v":0},{"$f":"ROUND(SUM(H1039+I1039)*M1037,0)","v":13064},{"$f":"SUM(H1039:J1039)","v":339664}]
[{"$f":"B1039+1","v":1000001},null,0.3,{"$f":"B1039","v":1000000},{"$f":"IF(J1037=0,0,E1039)","v":110000},{"$f":"L1037","v":0},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L1037=10%,5000000,IF(L1037=15%,10000000,IF(L1037=25%,20000000,50000000)))","v":50000000},null,null,null,{"$f":"H1034","v":50000000},{"$f":"IF(H1037>H1041,H1037-H1041,0)","v":0},{"$f":"IF(I1041>0,ROUND(I1041*I1037,0),0)","v":0},{"$f":"IF(H1041>=D1041,Q1041+(I1041-J1041),(I1041-J1041))","v":0},{"$f":"IF(H1039>0,ROUND(H1039*L1037,0),0)","v":0},{"$f":"IF(K1041>L1041,0,L1041-K1041)","v":0},null,null,null,{"$f":"W1027","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H1023","v":1722000},{"$f":"VLOOKUP(H1044,A1044:C1048,3)","v":0.3},{"$f":"INDEX(D1044:D1048,MATCH(I1044,C1044:C1048,0))","v":1000000},{"$f":"INDEX(E1044:E1048,MATCH(I1044,C1044:C1048,0))","v":100000},{"$f":"L1023","v":0},0.04]
[{"$f":"B1044+1","v":500001},1000000,0.2,{"$f":"B1044","v":500000},{"$f":"(B1045-B1044)*C1045","v":100000},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B1045+1","v":1000001},null,0.3,{"$f":"B1045","v":1000000},{"$f":"IF(J1044=0,0,E1045)","v":100000},0,0.04,{"$f":"IF(I1044=C1048,E1047+ROUND((H1044-J1044),0)*I1044,IF(I1044=C1047,E1046+ROUND((H1044-J1044)*I1044,0),IF(I1044=C1046,E1045+ROUND((H1044-J1044)*I1044,0),IF(I1044=C1045,E1044+ROUND((H1044-J1044)*I1044,0),E1043+ROUND((H1044-J1044)*I1044,0)))))","v":316600},{"$f":"MIN(K1048:L1048)","v":0},{"$f":"ROUND(SUM(H1046+I1046)*M1044,0)","v":12664},{"$f":"SUM(H1046:J1046)","v":329264}]
[null,null,null,null,null,{"$f":"L1044","v":0},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L1044=10%,5000000,IF(L1044=15%,10000000,IF(L1044=25%,20000000,50000000)))","v":50000000},null,null,null,{"$f":"H1041","v":50000000},{"$f":"IF(H1044>H1048,H1044-H1048,0)","v":0},{"$f":"IF(I1048>0,ROUND(I1048*I1044,0),0)","v":0},{"$f":"IF(H1048>=D1048,Q1048+(I1048-J1048),(I1048-J1048))","v":0},{"$f":"IF(H1046>0,ROUND(H1046*L1044,0),0)","v":0},{"$f":"IF(K1048>L1048,0,L1048-K1048)","v":0},null,null,null,{"$f":"W1028","v":0}]
[null,null,2021,{"$f":"C1049+1","v":2022},null,"2021-22"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit","Tax Category",null,"Tax (inluding addition income)","Tax (excluding addition income)","Surchange on whole amt","Relief (if amt > one crore",null,"Surcharge Table (2019-20)"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C1049","v":2021},{"$f":"D1049","v":2022},null,null,null,null,null,null,null,null,0,5000000,0]
[0,250000,0,0,0,0,0,{"$f":"$E$4","v":1722000},{"$f":"VLOOKUP(H1052,A1052:C1056,3)","v":0.3},{"$f":"INDEX(D1052:D1056,MATCH(I1052,C1052:C1056,0))","v":1000000},{"$f":"INDEX(E1052:E1056,MATCH(I1052,C1052:C1056,0))","v":112500},{"$f":"VLOOKUP($H$994,$Y$993:$AA$997,3)","v":0},0.04,0,{"$f":"IF($E$3=\"Male\",B1052,IF($E$3=\"Female\",B1059,IF($E$3=\"Senior Citizen\",B1066,B1073)))","v":250000},{"$f":"IF($E$3=\"Male\",C1052,IF($E$3=\"Female\",C1059,IF($E$3=\"Senior Citizen\",C1066,C1073)))","v":0},{"$f":"O1052","v":250000},null,null,null,null,null,null,null,{"$f":"Z1051+1","v":5000001},10000000,0.1]
[{"$f":"B1052+1","v":250001},500000,0.05,{"$f":"B1052","v":250000},{"$f":"(B1053-B1052)*C1053","v":12500},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O1052+1","v":250001},500000,0.05,null,{"$f":"$E$3","v":"Male"},null,{"$f":"INDEX($T$938:$T$941,MATCH($R$937,$R$938:$R$941,0))","v":{"$error":"#N/A"}},null,null,{"$f":"IF($S$1001=37%,25%,IF($S$1001=25%,15%,IF($S$1001=15%,10%,0)))","v":0},null,{"$f":"Z1052+1","v":10000001},20000000,0.15]
[{"$f":"B1053+1","v":500001},1000000,0.2,{"$f":"B1053","v":500000},{"$f":"E1053+(B1054-B1053)*C1054","v":112500},0,0.04,{"$f":"IF(I1052=C1056,E1055+ROUND((H1052-J1052),0)*I1052,IF(I1052=C1055,E1054+ROUND((H1052-J1052)*I1052,0),IF(I1052=C1054,E1053+ROUND((H1052-J1052)*I1052,0),IF(I1052=C1053,E1052+ROUND((H1052-J1052)*I1052,0),E1051+ROUND((H1052-J1052)*I1052,0)))))","v":329100},{"$f":"MIN(K1056:L1056)","v":0},{"$f":"ROUND(SUM(H1054+I1054)*M1052,0)","v":13164},{"$f":"SUM(H1054:J1054)","v":342264},null,null,{"$f":"O1053+1","v":500001},1000000,0.2,null,"Male",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(112500),IF($T$943>500000,($T$943-500000)*20%+(12500),IF($T$943>250000,($T$943-250000)*5%,\"0\")))","v":329100},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(112500),IF($U$1001>500000,($U$1001-500000)*20%+(12500),IF($U$1001>250000,($U$1001-250000)*5%,\"0\")))","v":1312500},{"$f":"ROUND(T1054*$S$1001,0)","v":0},{"$f":"ROUND(U1054*$W$995,0)","v":0},{"$f":"T1054+V1054-U1054-W1054","v":-983400},{"$f":"Z1053+1","v":20000001},50000000,0.25]
[{"$f":"B1054+1","v":1000001},null,0.3,{"$f":"B1054","v":1000000},{"$f":"IF(J1052=0,0,E1054)","v":112500},{"$f":"L1052","v":0},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O1054+1","v":1000001},0,0.3,null,"Female",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(112500),IF($T$943>500000,($T$943-500000)*20%+(12500),IF($T$943>250000,($T$943-250000)*5%,\"0\")))","v":329100},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(112500),IF($U$1001>500000,($U$1001-500000)*20%+(12500),IF($U$1001>250000,($U$1001-250000)*5%,\"0\")))","v":1312500},{"$f":"ROUND(T1055*$S$1001,0)","v":0},{"$f":"ROUND(U1055*$W$995,0)","v":0},{"$f":"T1055+V1055-U1055-W1055","v":-983400},{"$f":"Z1054+1","v":50000001},null,0.37]
["Surcharge Limit",null,null,{"$f":"IF(L1052=10%,5000000,IF(L1052=15%,10000000,IF(L1052=25%,20000000,50000000)))","v":50000000},null,null,null,{"$f":"D1056","v":50000000},{"$f":"IF(H1052>H1056,H1052-H1056,0)","v":0},{"$f":"IF(I1056>0,ROUND(I1056*I1052,0),0)","v":0},{"$f":"IF(H1056>=D1056,Q1056+(I1056-J1056),(I1056-J1056))","v":0},{"$f":"IF(H1054>0,ROUND(H1054*L1052,0),0)","v":0},{"$f":"IF(K1056>L1056,0,L1056-K1056)","v":0},{"$f":"O1055+1","v":1},0,0,{"$f":"W1054","v":0},"Senior Citizen",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(120000),IF($T$943>500000,($T$943-500000)*20%+(20000),IF($T$943>300000,($T$943-300000)*10%,\"0\")))","v":336600},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(110000),IF($U$1001>500000,($U$1001-500000)*20%+(10000),IF($U$1001>300000,($U$1001-300000)*5%,\"0\")))","v":1310000},{"$f":"ROUND(T1056*$S$1001,0)","v":0},{"$f":"ROUND(U1056*$W$995,0)","v":0},{"$f":"T1056+V1056-U1056-W1056","v":-973400}]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H1054,IF($E$3=\"Female\",H1061,IF($E$3=\"Senior Citizen\",H1068,H1075)))","v":329100},null,"Very Senior Citizen",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(100000),IF($T$943>500000,($T$943-500000)*20%,\"0\"))","v":316600},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(100000),IF($U$1001>500000,($U$1001-500000)*20%,\"0\"))","v":1300000},{"$f":"ROUND(T1057*$S$1001,0)","v":0},{"$f":"ROUND(U1057*$W$995,0)","v":0},{"$f":"T1057+V1057-U1057-W1057","v":-983400}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I1054,IF($E$3=\"Female\",I1061,IF($E$3=\"Senior Citizen\",I1068,I1075)))","v":0}]
[0,250000,0,0,0,0,0,{"$f":"H1052","v":1722000},{"$f":"VLOOKUP(H1059,A1059:C1063,3)","v":0.3},{"$f":"INDEX(D1059:D1063,MATCH(I1059,C1059:C1063,0))","v":1000000},{"$f":"INDEX(E1059:E1063,MATCH(I1059,C1059:C1063,0))","v":112500},{"$f":"L1052","v":0},0.04,"E. CESS",null,{"$f":"IF($E$3=\"Male\",J1054,IF($E$3=\"Female\",J1061,IF($E$3=\"Senior Citizen\",J1068,J1075)))","v":13164},null,"Tax Income",{"$f":"L1052","v":0},{"$f":"$E$4","v":1722000},{"$f":"IF($S$1001=T1064,S1063,IF(S1059=T1063,S1062,IF(S1059=T1062,S1061,S1060)))","v":5000000}]
[{"$f":"B1059+1","v":250001},500000,0.05,{"$f":"B1059","v":250000},{"$f":"(B1060-B1059)*C1060","v":12500},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K1054,IF($E$3=\"Female\",K1061,IF($E$3=\"Senior Citizen\",K1068,K1075)))","v":342264},null,0,5000000,0,{"$f":"S1062","v":20000000}]
[{"$f":"B1060+1","v":500001},1000000,0.2,{"$f":"B1060","v":500000},{"$f":"E1060+(B1061-B1060)*C1061","v":112500},0,0.04,{"$f":"IF(I1059=C1063,E1062+ROUND((H1059-J1059),0)*I1059,IF(I1059=C1062,E1061+ROUND((H1059-J1059)*I1059,0),IF(I1059=C1061,E1060+ROUND((H1059-J1059)*I1059,0),IF(I1059=C1060,E1059+ROUND((H1059-J1059)*I1059,0),E1058+ROUND((H1059-J1059)*I1059,0)))))","v":329100},{"$f":"MIN(K1063:L1063)","v":0},{"$f":"ROUND(SUM(H1061+I1061)*M1059,0)","v":13164},{"$f":"SUM(H1061:J1061)","v":342264},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A1051,IF($E$3=\"Female\",A1058,IF($E$3=\"Senior Citizen\",A1065,A1072)))","v":"(below 60 years)"},null,{"$f":"S1060+1","v":5000001},10000000,0.1,{"$f":"$T$943-R1061+1","v":-3278000}]
[{"$f":"B1061+1","v":1000001},null,0.3,{"$f":"B1061","v":1000000},{"$f":"IF(J1059=0,0,E1061)","v":112500},{"$f":"L1059","v":0},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M1056,IF($E$3=\"Female\",M1063,IF($E$3=\"Senior Citizen\",M1070,M1077)))","v":0},null,{"$f":"S1061+1","v":10000001},20000000,0.15]
["Surcharge Limit",null,null,{"$f":"IF(L1059=10%,5000000,IF(L1059=15%,10000000,IF(L1059=25%,20000000,50000000)))","v":50000000},null,null,null,{"$f":"H1056","v":50000000},{"$f":"IF(H1059>H1063,H1059-H1063,0)","v":0},{"$f":"IF(I1063>0,ROUND(I1063*I1059,0),0)","v":0},{"$f":"IF(H1063>=D1063,Q1063+(I1063-J1063),(I1063-J1063))","v":0},{"$f":"IF(H1061>0,ROUND(H1061*L1059,0),0)","v":0},{"$f":"IF(K1063>L1063,0,L1063-K1063)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K1054,IF($E$3=\"Female\",K1061,IF($E$3=\"Senior Citizen\",K1068,K1075)))","v":342264},{"$f":"W1055","v":0},{"$f":"S1062+1","v":20000001},50000000,0.25]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess",null,null,null,null,{"$f":"S1063+1","v":50000001},null,0.37]
["(Above 60 year but less than 80)"]
[0,300000,0,0,0,0,0,{"$f":"H1052","v":1722000},{"$f":"VLOOKUP(H1066,A1066:C1070,3)","v":0.3},{"$f":"INDEX(D1066:D1070,MATCH(I1066,C1066:C1070,0))","v":1000000},{"$f":"INDEX(E1066:E1070,MATCH(I1066,C1066:C1070,0))","v":110000},{"$f":"L1052","v":0},0.04]
[{"$f":"B1066+1","v":300001},500000,0.05,{"$f":"B1066","v":300000},{"$f":"(B1067-B1066)*C1067","v":10000},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B1067+1","v":500001},1000000,0.2,{"$f":"B1067","v":500000},{"$f":"E1067+(B1068-B1067)*C1068","v":110000},0,0.04,{"$f":"IF(I1066=C1070,E1069+ROUND((H1066-J1066),0)*I1066,IF(I1066=C1069,E1068+ROUND((H1066-J1066)*I1066,0),IF(I1066=C1068,E1067+ROUND((H1066-J1066)*I1066,0),IF(I1066=C1067,E1066+ROUND((H1066-J1066)*I1066,0),E1065+ROUND((H1066-J1066)*I1066,0)))))","v":326600},{"$f":"MIN(K1070:L1070)","v":0},{"$f":"ROUND(SUM(H1068+I1068)*M1066,0)","v":13064},{"$f":"SUM(H1068:J1068)","v":339664}]
[{"$f":"B1068+1","v":1000001},null,0.3,{"$f":"B1068","v":1000000},{"$f":"IF(J1066=0,0,E1068)","v":110000},{"$f":"L1066","v":0},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L1066=10%,5000000,IF(L1066=15%,10000000,IF(L1066=25%,20000000,50000000)))","v":50000000},null,null,null,{"$f":"H1063","v":50000000},{"$f":"IF(H1066>H1070,H1066-H1070,0)","v":0},{"$f":"IF(I1070>0,ROUND(I1070*I1066,0),0)","v":0},{"$f":"IF(H1070>=D1070,Q1070+(I1070-J1070),(I1070-J1070))","v":0},{"$f":"IF(H1068>0,ROUND(H1068*L1066,0),0)","v":0},{"$f":"IF(K1070>L1070,0,L1070-K1070)","v":0},null,null,null,{"$f":"W1056","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H1052","v":1722000},{"$f":"VLOOKUP(H1073,A1073:C1077,3)","v":0.3},{"$f":"INDEX(D1073:D1077,MATCH(I1073,C1073:C1077,0))","v":1000000},{"$f":"INDEX(E1073:E1077,MATCH(I1073,C1073:C1077,0))","v":100000},{"$f":"L1052","v":0},0.04]
[{"$f":"B1073+1","v":500001},1000000,0.2,{"$f":"B1073","v":500000},{"$f":"(B1074-B1073)*C1074","v":100000},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B1074+1","v":1000001},null,0.3,{"$f":"B1074","v":1000000},{"$f":"IF(J1073=0,0,E1074)","v":100000},0,0.04,{"$f":"IF(I1073=C1077,E1076+ROUND((H1073-J1073),0)*I1073,IF(I1073=C1076,E1075+ROUND((H1073-J1073)*I1073,0),IF(I1073=C1075,E1074+ROUND((H1073-J1073)*I1073,0),IF(I1073=C1074,E1073+ROUND((H1073-J1073)*I1073,0),E1072+ROUND((H1073-J1073)*I1073,0)))))","v":316600},{"$f":"MIN(K1077:L1077)","v":0},{"$f":"ROUND(SUM(H1075+I1075)*M1073,0)","v":12664},{"$f":"SUM(H1075:J1075)","v":329264}]
[null,null,null,null,null,{"$f":"L1073","v":0},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L1073=10%,5000000,IF(L1073=15%,10000000,IF(L1073=25%,20000000,50000000)))","v":50000000},null,null,null,{"$f":"H1070","v":50000000},{"$f":"IF(H1073>H1077,H1073-H1077,0)","v":0},{"$f":"IF(I1077>0,ROUND(I1077*I1073,0),0)","v":0},{"$f":"IF(H1077>=D1077,Q1077+(I1077-J1077),(I1077-J1077))","v":0},{"$f":"IF(H1075>0,ROUND(H1075*L1073,0),0)","v":0},{"$f":"IF(K1077>L1077,0,L1077-K1077)","v":0},null,null,null,{"$f":"W1057","v":0}]

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[]
[null,"Financial Year",null,null,{"$f":"'Section 89(1)'!F8","v":"2021-22"}]
[null,"Tax Category",null,null,{"$f":"'Section 89(1)'!E6","v":"Male"}]
[null,"Taxable Income",null,null,{"$f":"IF(H4>0,H4,IF(ROUND(SUM('Section 89(1)'!C8+'Section 89(1)'!C9+'Section 89(1)'!C10-'Section 89(1)'!C11-'Section 89(1)'!C12-'Section 89(1)'!C59),-1)<0,0,ROUND(SUM('Section 89(1)'!C8+'Section 89(1)'!C9+'Section 89(1)'!C10-'Section 89(1)'!C11-'Section 89(1)'!C12-'Section 89(1)'!C59),-1)))","v":1722000},null,null,{"$f":"-'TABLE A'!I8","v":-1722000}]
["Fin. Year",null,1985,{"$f":"C5+1","v":1986},null,"1985-86",null,null,null,null,null,null,null,"Fin. Year",null,1985,{"$f":"P5+1","v":1986}]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C5","v":1985},{"$f":"D5","v":1986}]
[0,18000,0,0,0,0,0,{"$f":"$E$4","v":1722000},{"$f":"VLOOKUP(H8,A8:C12,3)","v":0.5},{"$f":"INDEX(D8:D12,MATCH(I8,C8:C12,0))","v":100000},{"$f":"INDEX(E8:E12,MATCH(I8,C8:C12,0))","v":29250},{"$f":"IF(H8>H12,VLOOKUP(H8,A8:F12,6),0)","v":0.05},{"$f":"VLOOKUP(H8,A8:G12,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B8,IF($E$3=\"Female\",B15,IF($E$3=\"Senior Citizen\",B22,B29)))","v":18000},0]
[{"$f":"B8+1","v":18001},25000,0.25,{"$f":"B8","v":18000},{"$f":"(B9-B8)*C9","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O8+1","v":18001},25000,0.25]
[{"$f":"B9+1","v":25001},50000,0.3,{"$f":"B9","v":25000},{"$f":"E9+(B10-B9)*C10","v":9250},0,0,{"$f":"IF(I8=C12,E11+ROUND((H8-J8),0)*I8,IF(I8=C11,E10+ROUND((H8-J8)*I8,0),IF(I8=C10,E9+ROUND((H8-J8)*I8,0),IF(I8=C9,E8+ROUND((H8-J8)*I8,0),E7+ROUND((H8-J8)*I8,0)))))","v":840250},{"$f":"MIN(K12:L12)","v":42013},{"$f":"ROUND(SUM(H10+I10)*M8,0)","v":0},{"$f":"SUM(H10:J10)","v":882263},null,null,{"$f":"O9+1","v":25001},50000,0.3]
[{"$f":"B10+1","v":50001},100000,0.4,{"$f":"B10","v":50000},{"$f":"E10+(B11-B10)*C11","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O10+1","v":50001},100000,0.4]
[{"$f":"B11+1","v":100001},null,0.5,100000,{"$f":"IF(J9=0,0,E11)","v":29250},0.05,0,50000,{"$f":"IF(H8>H12,H8-H12,0)","v":1672000},{"$f":"IF(I12>0,ROUND(I12*I8,0),0)","v":836000},{"$f":"I12-J12","v":836000},{"$f":"IF(H10>0,ROUND(H10*L8,0),0)","v":42013},{"$f":"IF(K12>L12,0,L12-K12)","v":0},{"$f":"O11+1","v":100001},0,0.5]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H10,IF($E$3=\"Female\",H17,IF($E$3=\"Senior Citizen\",H24,H31)))","v":840250}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I10,IF($E$3=\"Female\",I17,IF($E$3=\"Senior Citizen\",I24,I31)))","v":42013}]
[0,18000,0,0,0,0,0,{"$f":"H8","v":1722000},{"$f":"VLOOKUP(H15,A15:C19,3)","v":0.5},{"$f":"INDEX(D15:D19,MATCH(I15,C15:C19,0))","v":100000},{"$f":"INDEX(E15:E19,MATCH(I15,C15:C19,0))","v":29250},{"$f":"IF(H15>H19,VLOOKUP(H15,A15:F19,6),0)","v":0.05},{"$f":"VLOOKUP(H15,A15:G19,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J10,IF($E$3=\"Female\",J17,IF($E$3=\"Senior Citizen\",J24,J31)))","v":0}]
[{"$f":"B15+1","v":18001},25000,0.25,{"$f":"B15","v":18000},{"$f":"(B16-B15)*C16","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K10,IF($E$3=\"Female\",K17,IF($E$3=\"Senior Citizen\",K24,K31)))","v":882263}]
[{"$f":"B16+1","v":25001},50000,0.3,{"$f":"B16","v":25000},{"$f":"E16+(B17-B16)*C17","v":9250},0,0,{"$f":"IF(I15=C19,E18+ROUND((H15-J15),0)*I15,IF(I15=C18,E17+ROUND((H15-J15)*I15,0),IF(I15=C17,E16+ROUND((H15-J15)*I15,0),IF(I15=C16,E15+ROUND((H15-J15)*I15,0),E14+ROUND((H15-J15)*I15,0)))))","v":840250},{"$f":"MIN(K19:L19)","v":42013},{"$f":"ROUND(SUM(H17+I17)*M15,0)","v":0},{"$f":"SUM(H17:J17)","v":882263},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A7,IF($E$3=\"Female\",A14,IF($E$3=\"Senior Citizen\",A21,A28)))","v":"Not defined"}]
[{"$f":"B17+1","v":50001},100000,0.4,{"$f":"B17","v":50000},{"$f":"E17+(B18-B17)*C18","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M12,IF($E$3=\"Female\",M19,IF($E$3=\"Senior Citizen\",M26,M33)))","v":0}]
[{"$f":"B18+1","v":100001},null,0.5,100000,{"$f":"IF(J16=0,0,E18)","v":29250},0.05,0,{"$f":"H12","v":50000},{"$f":"IF(H15>H19,H15-H19,0)","v":1672000},{"$f":"IF(I19>0,ROUND(I19*I15,0),0)","v":836000},{"$f":"I19-J19","v":836000},{"$f":"IF(H17>0,ROUND(H17*L15,0),0)","v":42013},{"$f":"IF(K19>L19,0,L19-K19)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K10,IF($E$3=\"Female\",K17,IF($E$3=\"Senior Citizen\",K24,K31)))","v":882263}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H8","v":1722000},{"$f":"VLOOKUP(H22,A22:C26,3)","v":0.5},{"$f":"INDEX(D22:D26,MATCH(I22,C22:C26,0))","v":100000},{"$f":"INDEX(E22:E26,MATCH(I22,C22:C26,0))","v":29250},{"$f":"IF(H22>H26,VLOOKUP(H22,A22:F26,6),0)","v":0.05},{"$f":"VLOOKUP(H22,A22:G26,7)","v":0}]
[{"$f":"B22+1","v":18001},25000,0.25,{"$f":"B22","v":18000},{"$f":"(B23-B22)*C23","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B23+1","v":25001},50000,0.3,{"$f":"B23","v":25000},{"$f":"E23+(B24-B23)*C24","v":9250},0,0,{"$f":"IF(I22=C26,E25+ROUND((H22-J22),0)*I22,IF(I22=C25,E24+ROUND((H22-J22)*I22,0),IF(I22=C24,E23+ROUND((H22-J22)*I22,0),IF(I22=C23,E22+ROUND((H22-J22)*I22,0),E21+ROUND((H22-J22)*I22,0)))))","v":840250},{"$f":"MIN(K26:L26)","v":42013},{"$f":"ROUND(SUM(H24+I24)*M22,0)","v":0},{"$f":"SUM(H24:J24)","v":882263}]
[{"$f":"B24+1","v":50001},100000,0.4,{"$f":"B24","v":50000},{"$f":"E24+(B25-B24)*C25","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B25+1","v":100001},null,0.5,100000,{"$f":"IF(J23=0,0,E25)","v":29250},0.05,0,{"$f":"H19","v":50000},{"$f":"IF(H22>H26,H22-H26,0)","v":1672000},{"$f":"IF(I26>0,ROUND(I26*I22,0),0)","v":836000},{"$f":"I26-J26","v":836000},{"$f":"IF(H24>0,ROUND(H24*L22,0),0)","v":42013},{"$f":"IF(K26>L26,0,L26-K26)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H8","v":1722000},{"$f":"VLOOKUP(H29,A29:C33,3)","v":0.5},{"$f":"INDEX(D29:D33,MATCH(I29,C29:C33,0))","v":100000},{"$f":"INDEX(E29:E33,MATCH(I29,C29:C33,0))","v":29250},{"$f":"IF(H29>H33,VLOOKUP(H29,A29:F33,6),0)","v":0.05},{"$f":"VLOOKUP(H29,A29:G33,7)","v":0}]
[{"$f":"B29+1","v":18001},25000,0.25,{"$f":"B29","v":18000},{"$f":"(B30-B29)*C30","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B30+1","v":25001},50000,0.3,{"$f":"B30","v":25000},{"$f":"E30+(B31-B30)*C31","v":9250},0,0,{"$f":"IF(I29=C33,E32+ROUND((H29-J29),0)*I29,IF(I29=C32,E31+ROUND((H29-J29)*I29,0),IF(I29=C31,E30+ROUND((H29-J29)*I29,0),IF(I29=C30,E29+ROUND((H29-J29)*I29,0),E28+ROUND((H29-J29)*I29,0)))))","v":840250},{"$f":"MIN(K33:L33)","v":42013},{"$f":"ROUND(SUM(H31+I31)*M29,0)","v":0},{"$f":"SUM(H31:J31)","v":882263}]
[{"$f":"B31+1","v":50001},100000,0.4,{"$f":"B31","v":50000},{"$f":"E31+(B32-B31)*C32","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B32+1","v":100001},null,0.5,100000,{"$f":"IF(J30=0,0,E32)","v":29250},0.05,0,{"$f":"H26","v":50000},{"$f":"IF(H29>H33,H29-H33,0)","v":1672000},{"$f":"IF(I33>0,ROUND(I33*I29,0),0)","v":836000},{"$f":"I33-J33","v":836000},{"$f":"IF(H31>0,ROUND(H31*L29,0),0)","v":42013},{"$f":"IF(K33>L33,0,L33-K33)","v":0}]
[null,null,{"$f":"D5","v":1986},{"$f":"C34+1","v":1987},null,"1986-87"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C34","v":1986},{"$f":"D34","v":1987}]
[0,18000,0,0,0,0,0,{"$f":"$E$4","v":1722000},{"$f":"VLOOKUP(H37,A37:C41,3)","v":0.5},{"$f":"INDEX(D37:D41,MATCH(I37,C37:C41,0))","v":100000},{"$f":"INDEX(E37:E41,MATCH(I37,C37:C41,0))","v":29250},{"$f":"IF(H37>H41,VLOOKUP(H37,A37:F41,6),0)","v":0.05},{"$f":"VLOOKUP(H37,A37:G41,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B37,IF($E$3=\"Female\",B44,IF($E$3=\"Senior Citizen\",B51,B58)))","v":18000},0]
[{"$f":"B37+1","v":18001},25000,0.25,{"$f":"B37","v":18000},{"$f":"(B38-B37)*C38","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O37+1","v":18001},25000,0.25]
[{"$f":"B38+1","v":25001},50000,0.3,{"$f":"B38","v":25000},{"$f":"E38+(B39-B38)*C39","v":9250},0,0,{"$f":"IF(I37=C41,E40+ROUND((H37-J37),0)*I37,IF(I37=C40,E39+ROUND((H37-J37)*I37,0),IF(I37=C39,E38+ROUND((H37-J37)*I37,0),IF(I37=C38,E37+ROUND((H37-J37)*I37,0),E36+ROUND((H37-J37)*I37,0)))))","v":840250},{"$f":"MIN(K41:L41)","v":42013},{"$f":"ROUND(SUM(H39+I39)*M37,0)","v":0},{"$f":"SUM(H39:J39)","v":882263},null,null,{"$f":"O38+1","v":25001},50000,0.3]
[{"$f":"B39+1","v":50001},100000,0.4,{"$f":"B39","v":50000},{"$f":"E39+(B40-B39)*C40","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O39+1","v":50001},100000,0.4]
[{"$f":"B40+1","v":100001},null,0.5,100000,{"$f":"IF(J38=0,0,E40)","v":29250},0.05,0,50000,{"$f":"IF(H37>H41,H37-H41,0)","v":1672000},{"$f":"IF(I41>0,ROUND(I41*I37,0),0)","v":836000},{"$f":"I41-J41","v":836000},{"$f":"IF(H39>0,ROUND(H39*L37,0),0)","v":42013},{"$f":"IF(K41>L41,0,L41-K41)","v":0},{"$f":"O40+1","v":100001},0,0.5]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H39,IF($E$3=\"Female\",H46,IF($E$3=\"Senior Citizen\",H53,H60)))","v":840250}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I39,IF($E$3=\"Female\",I46,IF($E$3=\"Senior Citizen\",I53,I60)))","v":42013}]
[0,18000,0,0,0,0,0,{"$f":"H37","v":1722000},{"$f":"VLOOKUP(H44,A44:C48,3)","v":0.5},{"$f":"INDEX(D44:D48,MATCH(I44,C44:C48,0))","v":100000},{"$f":"INDEX(E44:E48,MATCH(I44,C44:C48,0))","v":29250},{"$f":"IF(H44>H48,VLOOKUP(H44,A44:F48,6),0)","v":0.05},{"$f":"VLOOKUP(H44,A44:G48,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J39,IF($E$3=\"Female\",J46,IF($E$3=\"Senior Citizen\",J53,J60)))","v":0}]
[{"$f":"B44+1","v":18001},25000,0.25,{"$f":"B44","v":18000},{"$f":"(B45-B44)*C45","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K39,IF($E$3=\"Female\",K46,IF($E$3=\"Senior Citizen\",K53,K60)))","v":882263}]
[{"$f":"B45+1","v":25001},50000,0.3,{"$f":"B45","v":25000},{"$f":"E45+(B46-B45)*C46","v":9250},0,0,{"$f":"IF(I44=C48,E47+ROUND((H44-J44),0)*I44,IF(I44=C47,E46+ROUND((H44-J44)*I44,0),IF(I44=C46,E45+ROUND((H44-J44)*I44,0),IF(I44=C45,E44+ROUND((H44-J44)*I44,0),E43+ROUND((H44-J44)*I44,0)))))","v":840250},{"$f":"MIN(K48:L48)","v":42013},{"$f":"ROUND(SUM(H46+I46)*M44,0)","v":0},{"$f":"SUM(H46:J46)","v":882263},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A36,IF($E$3=\"Female\",A43,IF($E$3=\"Senior Citizen\",A50,A57)))","v":"Not defined"}]
[{"$f":"B46+1","v":50001},100000,0.4,{"$f":"B46","v":50000},{"$f":"E46+(B47-B46)*C47","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M41,IF($E$3=\"Female\",M48,IF($E$3=\"Senior Citizen\",M55,M62)))","v":0}]
[{"$f":"B47+1","v":100001},null,0.5,100000,{"$f":"IF(J45=0,0,E47)","v":29250},0.05,0,{"$f":"H41","v":50000},{"$f":"IF(H44>H48,H44-H48,0)","v":1672000},{"$f":"IF(I48>0,ROUND(I48*I44,0),0)","v":836000},{"$f":"I48-J48","v":836000},{"$f":"IF(H46>0,ROUND(H46*L44,0),0)","v":42013},{"$f":"IF(K48>L48,0,L48-K48)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K39,IF($E$3=\"Female\",K46,IF($E$3=\"Senior Citizen\",K53,K60)))","v":882263}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H37","v":1722000},{"$f":"VLOOKUP(H51,A51:C55,3)","v":0.5},{"$f":"INDEX(D51:D55,MATCH(I51,C51:C55,0))","v":100000},{"$f":"INDEX(E51:E55,MATCH(I51,C51:C55,0))","v":29250},{"$f":"IF(H51>H55,VLOOKUP(H51,A51:F55,6),0)","v":0.05},{"$f":"VLOOKUP(H51,A51:G55,7)","v":0}]
[{"$f":"B51+1","v":18001},25000,0.25,{"$f":"B51","v":18000},{"$f":"(B52-B51)*C52","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B52+1","v":25001},50000,0.3,{"$f":"B52","v":25000},{"$f":"E52+(B53-B52)*C53","v":9250},0,0,{"$f":"IF(I51=C55,E54+ROUND((H51-J51),0)*I51,IF(I51=C54,E53+ROUND((H51-J51)*I51,0),IF(I51=C53,E52+ROUND((H51-J51)*I51,0),IF(I51=C52,E51+ROUND((H51-J51)*I51,0),E50+ROUND((H51-J51)*I51,0)))))","v":840250},{"$f":"MIN(K55:L55)","v":42013},{"$f":"ROUND(SUM(H53+I53)*M51,0)","v":0},{"$f":"SUM(H53:J53)","v":882263}]
[{"$f":"B53+1","v":50001},100000,0.4,{"$f":"B53","v":50000},{"$f":"E53+(B54-B53)*C54","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B54+1","v":100001},null,0.5,100000,{"$f":"IF(J52=0,0,E54)","v":29250},0.05,0,{"$f":"H48","v":50000},{"$f":"IF(H51>H55,H51-H55,0)","v":1672000},{"$f":"IF(I55>0,ROUND(I55*I51,0),0)","v":836000},{"$f":"I55-J55","v":836000},{"$f":"IF(H53>0,ROUND(H53*L51,0),0)","v":42013},{"$f":"IF(K55>L55,0,L55-K55)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H37","v":1722000},{"$f":"VLOOKUP(H58,A58:C62,3)","v":0.5},{"$f":"INDEX(D58:D62,MATCH(I58,C58:C62,0))","v":100000},{"$f":"INDEX(E58:E62,MATCH(I58,C58:C62,0))","v":29250},{"$f":"IF(H58>H62,VLOOKUP(H58,A58:F62,6),0)","v":0.05},{"$f":"VLOOKUP(H58,A58:G62,7)","v":0}]
[{"$f":"B58+1","v":18001},25000,0.25,{"$f":"B58","v":18000},{"$f":"(B59-B58)*C59","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B59+1","v":25001},50000,0.3,{"$f":"B59","v":25000},{"$f":"E59+(B60-B59)*C60","v":9250},0,0,{"$f":"IF(I58=C62,E61+ROUND((H58-J58),0)*I58,IF(I58=C61,E60+ROUND((H58-J58)*I58,0),IF(I58=C60,E59+ROUND((H58-J58)*I58,0),IF(I58=C59,E58+ROUND((H58-J58)*I58,0),E57+ROUND((H58-J58)*I58,0)))))","v":840250},{"$f":"MIN(K62:L62)","v":42013},{"$f":"ROUND(SUM(H60+I60)*M58,0)","v":0},{"$f":"SUM(H60:J60)","v":882263}]
[{"$f":"B60+1","v":50001},100000,0.4,{"$f":"B60","v":50000},{"$f":"E60+(B61-B60)*C61","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B61+1","v":100001},null,0.5,100000,{"$f":"IF(J59=0,0,E61)","v":29250},0.05,0,{"$f":"H55","v":50000},{"$f":"IF(H58>H62,H58-H62,0)","v":1672000},{"$f":"IF(I62>0,ROUND(I62*I58,0),0)","v":836000},{"$f":"I62-J62","v":836000},{"$f":"IF(H60>0,ROUND(H60*L58,0),0)","v":42013},{"$f":"IF(K62>L62,0,L62-K62)","v":0}]
[null,null,1987,{"$f":"C63+1","v":1988},null,"1987-88"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C63","v":1987},{"$f":"D63","v":1988}]
[0,18000,0,0,0,0,0,{"$f":"$E$4","v":1722000},{"$f":"VLOOKUP(H66,A66:C70,3)","v":0.5},{"$f":"INDEX(D66:D70,MATCH(I66,C66:C70,0))","v":100000},{"$f":"INDEX(E66:E70,MATCH(I66,C66:C70,0))","v":29250},{"$f":"IF(H66>H70,VLOOKUP(H66,A66:F70,6),0)","v":0.05},{"$f":"VLOOKUP(H66,A66:G70,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B66,IF($E$3=\"Female\",B73,IF($E$3=\"Senior Citizen\",B80,B87)))","v":18000},0]
[{"$f":"B66+1","v":18001},25000,0.25,{"$f":"B66","v":18000},{"$f":"(B67-B66)*C67","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O66+1","v":18001},25000,0.25]
[{"$f":"B67+1","v":25001},50000,0.3,{"$f":"B67","v":25000},{"$f":"E67+(B68-B67)*C68","v":9250},0,0,{"$f":"IF(I66=C70,E69+ROUND((H66-J66),0)*I66,IF(I66=C69,E68+ROUND((H66-J66)*I66,0),IF(I66=C68,E67+ROUND((H66-J66)*I66,0),IF(I66=C67,E66+ROUND((H66-J66)*I66,0),E65+ROUND((H66-J66)*I66,0)))))","v":840250},{"$f":"MIN(K70:L70)","v":42013},{"$f":"ROUND(SUM(H68+I68)*M66,0)","v":0},{"$f":"SUM(H68:J68)","v":882263},null,null,{"$f":"O67+1","v":25001},50000,0.3]
[{"$f":"B68+1","v":50001},100000,0.4,{"$f":"B68","v":50000},{"$f":"E68+(B69-B68)*C69","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O68+1","v":50001},100000,0.4]
[{"$f":"B69+1","v":100001},null,0.5,100000,{"$f":"IF(J67=0,0,E69)","v":29250},0.05,0,50000,{"$f":"IF(H66>H70,H66-H70,0)","v":1672000},{"$f":"IF(I70>0,ROUND(I70*I66,0),0)","v":836000},{"$f":"I70-J70","v":836000},{"$f":"IF(H68>0,ROUND(H68*L66,0),0)","v":42013},{"$f":"IF(K70>L70,0,L70-K70)","v":0},{"$f":"O69+1","v":100001},0,0.5]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H68,IF($E$3=\"Female\",H75,IF($E$3=\"Senior Citizen\",H82,H89)))","v":840250}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I68,IF($E$3=\"Female\",I75,IF($E$3=\"Senior Citizen\",I82,I89)))","v":42013}]
[0,18000,0,0,0,0,0,{"$f":"H66","v":1722000},{"$f":"VLOOKUP(H73,A73:C77,3)","v":0.5},{"$f":"INDEX(D73:D77,MATCH(I73,C73:C77,0))","v":100000},{"$f":"INDEX(E73:E77,MATCH(I73,C73:C77,0))","v":29250},{"$f":"IF(H73>H77,VLOOKUP(H73,A73:F77,6),0)","v":0.05},{"$f":"VLOOKUP(H73,A73:G77,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J68,IF($E$3=\"Female\",J75,IF($E$3=\"Senior Citizen\",J82,J89)))","v":0}]
[{"$f":"B73+1","v":18001},25000,0.25,{"$f":"B73","v":18000},{"$f":"(B74-B73)*C74","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K68,IF($E$3=\"Female\",K75,IF($E$3=\"Senior Citizen\",K82,K89)))","v":882263}]
[{"$f":"B74+1","v":25001},50000,0.3,{"$f":"B74","v":25000},{"$f":"E74+(B75-B74)*C75","v":9250},0,0,{"$f":"IF(I73=C77,E76+ROUND((H73-J73),0)*I73,IF(I73=C76,E75+ROUND((H73-J73)*I73,0),IF(I73=C75,E74+ROUND((H73-J73)*I73,0),IF(I73=C74,E73+ROUND((H73-J73)*I73,0),E72+ROUND((H73-J73)*I73,0)))))","v":840250},{"$f":"MIN(K77:L77)","v":42013},{"$f":"ROUND(SUM(H75+I75)*M73,0)","v":0},{"$f":"SUM(H75:J75)","v":882263},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A65,IF($E$3=\"Female\",A72,IF($E$3=\"Senior Citizen\",A79,A86)))","v":"Not defined"}]
[{"$f":"B75+1","v":50001},100000,0.4,{"$f":"B75","v":50000},{"$f":"E75+(B76-B75)*C76","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M70,IF($E$3=\"Female\",M77,IF($E$3=\"Senior Citizen\",M84,M91)))","v":0}]
[{"$f":"B76+1","v":100001},null,0.5,100000,{"$f":"IF(J74=0,0,E76)","v":29250},0.05,0,{"$f":"H70","v":50000},{"$f":"IF(H73>H77,H73-H77,0)","v":1672000},{"$f":"IF(I77>0,ROUND(I77*I73,0),0)","v":836000},{"$f":"I77-J77","v":836000},{"$f":"IF(H75>0,ROUND(H75*L73,0),0)","v":42013},{"$f":"IF(K77>L77,0,L77-K77)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K68,IF($E$3=\"Female\",K75,IF($E$3=\"Senior Citizen\",K82,K89)))","v":882263}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H66","v":1722000},{"$f":"VLOOKUP(H80,A80:C84,3)","v":0.5},{"$f":"INDEX(D80:D84,MATCH(I80,C80:C84,0))","v":100000},{"$f":"INDEX(E80:E84,MATCH(I80,C80:C84,0))","v":29250},{"$f":"IF(H80>H84,VLOOKUP(H80,A80:F84,6),0)","v":0.05},{"$f":"VLOOKUP(H80,A80:G84,7)","v":0}]
[{"$f":"B80+1","v":18001},25000,0.25,{"$f":"B80","v":18000},{"$f":"(B81-B80)*C81","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B81+1","v":25001},50000,0.3,{"$f":"B81","v":25000},{"$f":"E81+(B82-B81)*C82","v":9250},0,0,{"$f":"IF(I80=C84,E83+ROUND((H80-J80),0)*I80,IF(I80=C83,E82+ROUND((H80-J80)*I80,0),IF(I80=C82,E81+ROUND((H80-J80)*I80,0),IF(I80=C81,E80+ROUND((H80-J80)*I80,0),E79+ROUND((H80-J80)*I80,0)))))","v":840250},{"$f":"MIN(K84:L84)","v":42013},{"$f":"ROUND(SUM(H82+I82)*M80,0)","v":0},{"$f":"SUM(H82:J82)","v":882263}]
[{"$f":"B82+1","v":50001},100000,0.4,{"$f":"B82","v":50000},{"$f":"E82+(B83-B82)*C83","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B83+1","v":100001},null,0.5,100000,{"$f":"IF(J81=0,0,E83)","v":29250},0.05,0,{"$f":"H77","v":50000},{"$f":"IF(H80>H84,H80-H84,0)","v":1672000},{"$f":"IF(I84>0,ROUND(I84*I80,0),0)","v":836000},{"$f":"I84-J84","v":836000},{"$f":"IF(H82>0,ROUND(H82*L80,0),0)","v":42013},{"$f":"IF(K84>L84,0,L84-K84)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H66","v":1722000},{"$f":"VLOOKUP(H87,A87:C91,3)","v":0.5},{"$f":"INDEX(D87:D91,MATCH(I87,C87:C91,0))","v":100000},{"$f":"INDEX(E87:E91,MATCH(I87,C87:C91,0))","v":29250},{"$f":"IF(H87>H91,VLOOKUP(H87,A87:F91,6),0)","v":0.05},{"$f":"VLOOKUP(H87,A87:G91,7)","v":0}]
[{"$f":"B87+1","v":18001},25000,0.25,{"$f":"B87","v":18000},{"$f":"(B88-B87)*C88","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B88+1","v":25001},50000,0.3,{"$f":"B88","v":25000},{"$f":"E88+(B89-B88)*C89","v":9250},0,0,{"$f":"IF(I87=C91,E90+ROUND((H87-J87),0)*I87,IF(I87=C90,E89+ROUND((H87-J87)*I87,0),IF(I87=C89,E88+ROUND((H87-J87)*I87,0),IF(I87=C88,E87+ROUND((H87-J87)*I87,0),E86+ROUND((H87-J87)*I87,0)))))","v":840250},{"$f":"MIN(K91:L91)","v":42013},{"$f":"ROUND(SUM(H89+I89)*M87,0)","v":0},{"$f":"SUM(H89:J89)","v":882263}]
[{"$f":"B89+1","v":50001},100000,0.4,{"$f":"B89","v":50000},{"$f":"E89+(B90-B89)*C90","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B90+1","v":100001},null,0.5,100000,{"$f":"IF(J88=0,0,E90)","v":29250},0.05,0,{"$f":"H84","v":50000},{"$f":"IF(H87>H91,H87-H91,0)","v":1672000},{"$f":"IF(I91>0,ROUND(I91*I87,0),0)","v":836000},{"$f":"I91-J91","v":836000},{"$f":"IF(H89>0,ROUND(H89*L87,0),0)","v":42013},{"$f":"IF(K91>L91,0,L91-K91)","v":0}]
[null,null,1988,{"$f":"C92+1","v":1989},null,"1988-89"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C92","v":1988},{"$f":"D92","v":1989}]
[0,18000,0,0,0,0,0,{"$f":"$E$4","v":1722000},{"$f":"VLOOKUP(H95,A95:C99,3)","v":0.5},{"$f":"INDEX(D95:D99,MATCH(I95,C95:C99,0))","v":100000},{"$f":"INDEX(E95:E99,MATCH(I95,C95:C99,0))","v":29250},{"$f":"IF(H95>H99,VLOOKUP(H95,A95:F99,6),0)","v":0.05},{"$f":"VLOOKUP(H95,A95:G99,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B95,IF($E$3=\"Female\",B102,IF($E$3=\"Senior Citizen\",B109,B116)))","v":18000},0]
[{"$f":"B95+1","v":18001},25000,0.25,{"$f":"B95","v":18000},{"$f":"(B96-B95)*C96","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O95+1","v":18001},25000,0.25]
[{"$f":"B96+1","v":25001},50000,0.3,{"$f":"B96","v":25000},{"$f":"E96+(B97-B96)*C97","v":9250},0,0,{"$f":"IF(I95=C99,E98+ROUND((H95-J95),0)*I95,IF(I95=C98,E97+ROUND((H95-J95)*I95,0),IF(I95=C97,E96+ROUND((H95-J95)*I95,0),IF(I95=C96,E95+ROUND((H95-J95)*I95,0),E94+ROUND((H95-J95)*I95,0)))))","v":840250},{"$f":"MIN(K99:L99)","v":42013},{"$f":"ROUND(SUM(H97+I97)*M95,0)","v":0},{"$f":"SUM(H97:J97)","v":882263},null,null,{"$f":"O96+1","v":25001},50000,0.3]
[{"$f":"B97+1","v":50001},100000,0.4,{"$f":"B97","v":50000},{"$f":"E97+(B98-B97)*C98","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O97+1","v":50001},100000,0.4]
[{"$f":"B98+1","v":100001},null,0.5,100000,{"$f":"IF(J96=0,0,E98)","v":29250},0.05,0,50000,{"$f":"IF(H95>H99,H95-H99,0)","v":1672000},{"$f":"IF(I99>0,ROUND(I99*I95,0),0)","v":836000},{"$f":"I99-J99","v":836000},{"$f":"IF(H97>0,ROUND(H97*L95,0),0)","v":42013},{"$f":"IF(K99>L99,0,L99-K99)","v":0},{"$f":"O98+1","v":100001},0,0.5]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H97,IF($E$3=\"Female\",H104,IF($E$3=\"Senior Citizen\",H111,H118)))","v":840250}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I97,IF($E$3=\"Female\",I104,IF($E$3=\"Senior Citizen\",I111,I118)))","v":42013}]
[0,18000,0,0,0,0,0,{"$f":"H95","v":1722000},{"$f":"VLOOKUP(H102,A102:C106,3)","v":0.5},{"$f":"INDEX(D102:D106,MATCH(I102,C102:C106,0))","v":100000},{"$f":"INDEX(E102:E106,MATCH(I102,C102:C106,0))","v":29250},{"$f":"IF(H102>H106,VLOOKUP(H102,A102:F106,6),0)","v":0.05},{"$f":"VLOOKUP(H102,A102:G106,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J97,IF($E$3=\"Female\",J104,IF($E$3=\"Senior Citizen\",J111,J118)))","v":0}]
[{"$f":"B102+1","v":18001},25000,0.25,{"$f":"B102","v":18000},{"$f":"(B103-B102)*C103","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K97,IF($E$3=\"Female\",K104,IF($E$3=\"Senior Citizen\",K111,K118)))","v":882263}]
[{"$f":"B103+1","v":25001},50000,0.3,{"$f":"B103","v":25000},{"$f":"E103+(B104-B103)*C104","v":9250},0,0,{"$f":"IF(I102=C106,E105+ROUND((H102-J102),0)*I102,IF(I102=C105,E104+ROUND((H102-J102)*I102,0),IF(I102=C104,E103+ROUND((H102-J102)*I102,0),IF(I102=C103,E102+ROUND((H102-J102)*I102,0),E101+ROUND((H102-J102)*I102,0)))))","v":840250},{"$f":"MIN(K106:L106)","v":42013},{"$f":"ROUND(SUM(H104+I104)*M102,0)","v":0},{"$f":"SUM(H104:J104)","v":882263},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A94,IF($E$3=\"Female\",A101,IF($E$3=\"Senior Citizen\",A108,A115)))","v":"Not defined"}]
[{"$f":"B104+1","v":50001},100000,0.4,{"$f":"B104","v":50000},{"$f":"E104+(B105-B104)*C105","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M99,IF($E$3=\"Female\",M106,IF($E$3=\"Senior Citizen\",M113,M120)))","v":0}]
[{"$f":"B105+1","v":100001},null,0.5,100000,{"$f":"IF(J103=0,0,E105)","v":29250},0.05,0,{"$f":"H99","v":50000},{"$f":"IF(H102>H106,H102-H106,0)","v":1672000},{"$f":"IF(I106>0,ROUND(I106*I102,0),0)","v":836000},{"$f":"I106-J106","v":836000},{"$f":"IF(H104>0,ROUND(H104*L102,0),0)","v":42013},{"$f":"IF(K106>L106,0,L106-K106)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K97,IF($E$3=\"Female\",K104,IF($E$3=\"Senior Citizen\",K111,K118)))","v":882263}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H95","v":1722000},{"$f":"VLOOKUP(H109,A109:C113,3)","v":0.5},{"$f":"INDEX(D109:D113,MATCH(I109,C109:C113,0))","v":100000},{"$f":"INDEX(E109:E113,MATCH(I109,C109:C113,0))","v":29250},{"$f":"IF(H109>H113,VLOOKUP(H109,A109:F113,6),0)","v":0.05},{"$f":"VLOOKUP(H109,A109:G113,7)","v":0}]
[{"$f":"B109+1","v":18001},25000,0.25,{"$f":"B109","v":18000},{"$f":"(B110-B109)*C110","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B110+1","v":25001},50000,0.3,{"$f":"B110","v":25000},{"$f":"E110+(B111-B110)*C111","v":9250},0,0,{"$f":"IF(I109=C113,E112+ROUND((H109-J109),0)*I109,IF(I109=C112,E111+ROUND((H109-J109)*I109,0),IF(I109=C111,E110+ROUND((H109-J109)*I109,0),IF(I109=C110,E109+ROUND((H109-J109)*I109,0),E108+ROUND((H109-J109)*I109,0)))))","v":840250},{"$f":"MIN(K113:L113)","v":42013},{"$f":"ROUND(SUM(H111+I111)*M109,0)","v":0},{"$f":"SUM(H111:J111)","v":882263}]
[{"$f":"B111+1","v":50001},100000,0.4,{"$f":"B111","v":50000},{"$f":"E111+(B112-B111)*C112","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B112+1","v":100001},null,0.5,100000,{"$f":"IF(J110=0,0,E112)","v":29250},0.05,0,{"$f":"H106","v":50000},{"$f":"IF(H109>H113,H109-H113,0)","v":1672000},{"$f":"IF(I113>0,ROUND(I113*I109,0),0)","v":836000},{"$f":"I113-J113","v":836000},{"$f":"IF(H111>0,ROUND(H111*L109,0),0)","v":42013},{"$f":"IF(K113>L113,0,L113-K113)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H95","v":1722000},{"$f":"VLOOKUP(H116,A116:C120,3)","v":0.5},{"$f":"INDEX(D116:D120,MATCH(I116,C116:C120,0))","v":100000},{"$f":"INDEX(E116:E120,MATCH(I116,C116:C120,0))","v":29250},{"$f":"IF(H116>H120,VLOOKUP(H116,A116:F120,6),0)","v":0.05},{"$f":"VLOOKUP(H116,A116:G120,7)","v":0}]
[{"$f":"B116+1","v":18001},25000,0.25,{"$f":"B116","v":18000},{"$f":"(B117-B116)*C117","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B117+1","v":25001},50000,0.3,{"$f":"B117","v":25000},{"$f":"E117+(B118-B117)*C118","v":9250},0,0,{"$f":"IF(I116=C120,E119+ROUND((H116-J116),0)*I116,IF(I116=C119,E118+ROUND((H116-J116)*I116,0),IF(I116=C118,E117+ROUND((H116-J116)*I116,0),IF(I116=C117,E116+ROUND((H116-J116)*I116,0),E115+ROUND((H116-J116)*I116,0)))))","v":840250},{"$f":"MIN(K120:L120)","v":42013},{"$f":"ROUND(SUM(H118+I118)*M116,0)","v":0},{"$f":"SUM(H118:J118)","v":882263}]
[{"$f":"B118+1","v":50001},100000,0.4,{"$f":"B118","v":50000},{"$f":"E118+(B119-B118)*C119","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B119+1","v":100001},null,0.5,100000,{"$f":"IF(J117=0,0,E119)","v":29250},0.05,0,{"$f":"H113","v":50000},{"$f":"IF(H116>H120,H116-H120,0)","v":1672000},{"$f":"IF(I120>0,ROUND(I120*I116,0),0)","v":836000},{"$f":"I120-J120","v":836000},{"$f":"IF(H118>0,ROUND(H118*L116,0),0)","v":42013},{"$f":"IF(K120>L120,0,L120-K120)","v":0}]
[null,null,1989,{"$f":"C121+1","v":1990},null,"1989-90"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C121","v":1989},{"$f":"D121","v":1990}]
[0,18000,0,0,0,0,0,{"$f":"$E$4","v":1722000},{"$f":"VLOOKUP(H124,A124:C128,3)","v":0.5},{"$f":"INDEX(D124:D128,MATCH(I124,C124:C128,0))","v":100000},{"$f":"INDEX(E124:E128,MATCH(I124,C124:C128,0))","v":28900},{"$f":"IF(H124>H128,VLOOKUP(H124,A124:F128,6),0)","v":0.08},{"$f":"VLOOKUP(H124,A124:G128,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B124,IF($E$3=\"Female\",B131,IF($E$3=\"Senior Citizen\",B138,B145)))","v":18000},0]
[{"$f":"B124+1","v":18001},25000,0.2,{"$f":"B124","v":18000},{"$f":"(B125-B124)*C125","v":1400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O124+1","v":18001},25000,0.2]
[{"$f":"B125+1","v":25001},50000,0.3,{"$f":"B125","v":25000},{"$f":"E125+(B126-B125)*C126","v":8900},0,0,{"$f":"IF(I124=C128,E127+ROUND((H124-J124),0)*I124,IF(I124=C127,E126+ROUND((H124-J124)*I124,0),IF(I124=C126,E125+ROUND((H124-J124)*I124,0),IF(I124=C125,E124+ROUND((H124-J124)*I124,0),E123+ROUND((H124-J124)*I124,0)))))","v":839900},{"$f":"MIN(K128:L128)","v":67192},{"$f":"ROUND(SUM(H126+I126)*M124,0)","v":0},{"$f":"SUM(H126:J126)","v":907092},null,null,{"$f":"O125+1","v":25001},50000,0.3]
[{"$f":"B126+1","v":50001},100000,0.4,{"$f":"B126","v":50000},{"$f":"E126+(B127-B126)*C127","v":28900},0.08,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O126+1","v":50001},100000,0.4]
[{"$f":"B127+1","v":100001},null,0.5,100000,{"$f":"IF(J125=0,0,E127)","v":28900},0.08,0,50000,{"$f":"IF(H124>H128,H124-H128,0)","v":1672000},{"$f":"IF(I128>0,ROUND(I128*I124,0),0)","v":836000},{"$f":"I128-J128","v":836000},{"$f":"IF(H126>0,ROUND(H126*L124,0),0)","v":67192},{"$f":"IF(K128>L128,0,L128-K128)","v":0},{"$f":"O127+1","v":100001},0,0.5]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H126,IF($E$3=\"Female\",H133,IF($E$3=\"Senior Citizen\",H140,H147)))","v":839900}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I126,IF($E$3=\"Female\",I133,IF($E$3=\"Senior Citizen\",I140,I147)))","v":67192}]
[0,18000,0,0,0,0,0,{"$f":"H124","v":1722000},{"$f":"VLOOKUP(H131,A131:C135,3)","v":0.5},{"$f":"INDEX(D131:D135,MATCH(I131,C131:C135,0))","v":100000},{"$f":"INDEX(E131:E135,MATCH(I131,C131:C135,0))","v":28900},{"$f":"IF(H131>H135,VLOOKUP(H131,A131:F135,6),0)","v":0.08},{"$f":"VLOOKUP(H131,A131:G135,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J126,IF($E$3=\"Female\",J133,IF($E$3=\"Senior Citizen\",J140,J147)))","v":0}]
[{"$f":"B131+1","v":18001},25000,0.2,{"$f":"B131","v":18000},{"$f":"(B132-B131)*C132","v":1400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K126,IF($E$3=\"Female\",K133,IF($E$3=\"Senior Citizen\",K140,K147)))","v":907092}]
[{"$f":"B132+1","v":25001},50000,0.3,{"$f":"B132","v":25000},{"$f":"E132+(B133-B132)*C133","v":8900},0,0,{"$f":"IF(I131=C135,E134+ROUND((H131-J131),0)*I131,IF(I131=C134,E133+ROUND((H131-J131)*I131,0),IF(I131=C133,E132+ROUND((H131-J131)*I131,0),IF(I131=C132,E131+ROUND((H131-J131)*I131,0),E130+ROUND((H131-J131)*I131,0)))))","v":839900},{"$f":"MIN(K135:L135)","v":67192},{"$f":"ROUND(SUM(H133+I133)*M131,0)","v":0},{"$f":"SUM(H133:J133)","v":907092},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A123,IF($E$3=\"Female\",A130,IF($E$3=\"Senior Citizen\",A137,A144)))","v":"Not defined"}]
[{"$f":"B133+1","v":50001},100000,0.4,{"$f":"B133","v":50000},{"$f":"E133+(B134-B133)*C134","v":28900},0.08,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M128,IF($E$3=\"Female\",M135,IF($E$3=\"Senior Citizen\",M142,M149)))","v":0}]
[{"$f":"B134+1","v":100001},null,0.5,100000,{"$f":"IF(J132=0,0,E134)","v":28900},0.08,0,{"$f":"H128","v":50000},{"$f":"IF(H131>H135,H131-H135,0)","v":1672000},{"$f":"IF(I135>0,ROUND(I135*I131,0),0)","v":836000},{"$f":"I135-J135","v":836000},{"$f":"IF(H133>0,ROUND(H133*L131,0),0)","v":67192},{"$f":"IF(K135>L135,0,L135-K135)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K126,IF($E$3=\"Female\",K133,IF($E$3=\"Senior Citizen\",K140,K147)))","v":907092}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H124","v":1722000},{"$f":"VLOOKUP(H138,A138:C142,3)","v":0.5},{"$f":"INDEX(D138:D142,MATCH(I138,C138:C142,0))","v":100000},{"$f":"INDEX(E138:E142,MATCH(I138,C138:C142,0))","v":28900},{"$f":"IF(H138>H142,VLOOKUP(H138,A138:F142,6),0)","v":0.08},{"$f":"VLOOKUP(H138,A138:G142,7)","v":0}]
[{"$f":"B138+1","v":18001},25000,0.2,{"$f":"B138","v":18000},{"$f":"(B139-B138)*C139","v":1400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B139+1","v":25001},50000,0.3,{"$f":"B139","v":25000},{"$f":"E139+(B140-B139)*C140","v":8900},0,0,{"$f":"IF(I138=C142,E141+ROUND((H138-J138),0)*I138,IF(I138=C141,E140+ROUND((H138-J138)*I138,0),IF(I138=C140,E139+ROUND((H138-J138)*I138,0),IF(I138=C139,E138+ROUND((H138-J138)*I138,0),E137+ROUND((H138-J138)*I138,0)))))","v":839900},{"$f":"MIN(K142:L142)","v":67192},{"$f":"ROUND(SUM(H140+I140)*M138,0)","v":0},{"$f":"SUM(H140:J140)","v":907092}]
[{"$f":"B140+1","v":50001},100000,0.4,{"$f":"B140","v":50000},{"$f":"E140+(B141-B140)*C141","v":28900},0.08,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B141+1","v":100001},null,0.5,100000,{"$f":"IF(J139=0,0,E141)","v":28900},0.08,0,{"$f":"H135","v":50000},{"$f":"IF(H138>H142,H138-H142,0)","v":1672000},{"$f":"IF(I142>0,ROUND(I142*I138,0),0)","v":836000},{"$f":"I142-J142","v":836000},{"$f":"IF(H140>0,ROUND(H140*L138,0),0)","v":67192},{"$f":"IF(K142>L142,0,L142-K142)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H124","v":1722000},{"$f":"VLOOKUP(H145,A145:C149,3)","v":0.5},{"$f":"INDEX(D145:D149,MATCH(I145,C145:C149,0))","v":100000},{"$f":"INDEX(E145:E149,MATCH(I145,C145:C149,0))","v":28900},{"$f":"IF(H145>H149,VLOOKUP(H145,A145:F149,6),0)","v":0.08},{"$f":"VLOOKUP(H145,A145:G149,7)","v":0}]
[{"$f":"B145+1","v":18001},25000,0.2,{"$f":"B145","v":18000},{"$f":"(B146-B145)*C146","v":1400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B146+1","v":25001},50000,0.3,{"$f":"B146","v":25000},{"$f":"E146+(B147-B146)*C147","v":8900},0,0,{"$f":"IF(I145=C149,E148+ROUND((H145-J145),0)*I145,IF(I145=C148,E147+ROUND((H145-J145)*I145,0),IF(I145=C147,E146+ROUND((H145-J145)*I145,0),IF(I145=C146,E145+ROUND((H145-J145)*I145,0),E144+ROUND((H145-J145)*I145,0)))))","v":839900},{"$f":"MIN(K149:L149)","v":67192},{"$f":"ROUND(SUM(H147+I147)*M145,0)","v":0},{"$f":"SUM(H147:J147)","v":907092}]
[{"$f":"B147+1","v":50001},100000,0.4,{"$f":"B147","v":50000},{"$f":"E147+(B148-B147)*C148","v":28900},0.08,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B148+1","v":100001},null,0.5,100000,{"$f":"IF(J146=0,0,E148)","v":28900},0.08,0,{"$f":"H142","v":50000},{"$f":"IF(H145>H149,H145-H149,0)","v":1672000},{"$f":"IF(I149>0,ROUND(I149*I145,0),0)","v":836000},{"$f":"I149-J149","v":836000},{"$f":"IF(H147>0,ROUND(H147*L145,0),0)","v":67192},{"$f":"IF(K149>L149,0,L149-K149)","v":0}]
[null,null,1990,{"$f":"C150+1","v":1991},null,"1990-91"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C150","v":1990},{"$f":"D150","v":1991}]
[0,22000,0,0,0,0,0,{"$f":"$E$4","v":1722000},{"$f":"VLOOKUP(H153,A153:C157,3)","v":0.5},{"$f":"INDEX(D153:D157,MATCH(I153,C153:C157,0))","v":100000},{"$f":"INDEX(E153:E157,MATCH(I153,C153:C157,0))","v":27600},{"$f":"IF(H153>H157,VLOOKUP(H153,A153:F157,6),0)","v":0.12},{"$f":"VLOOKUP(H153,A153:G157,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B153,IF($E$3=\"Female\",B160,IF($E$3=\"Senior Citizen\",B167,B174)))","v":22000},0]
[{"$f":"B153+1","v":22001},30000,0.2,{"$f":"B153","v":22000},{"$f":"(B154-B153)*C154","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O153+1","v":22001},30000,0.2]
[{"$f":"B154+1","v":30001},50000,0.3,{"$f":"B154","v":30000},{"$f":"E154+(B155-B154)*C155","v":7600},0,0,{"$f":"IF(I153=C157,E156+ROUND((H153-J153),0)*I153,IF(I153=C156,E155+ROUND((H153-J153)*I153,0),IF(I153=C155,E154+ROUND((H153-J153)*I153,0),IF(I153=C154,E153+ROUND((H153-J153)*I153,0),E152+ROUND((H153-J153)*I153,0)))))","v":838600},{"$f":"MIN(K157:L157)","v":100632},{"$f":"ROUND(SUM(H155+I155)*M153,0)","v":0},{"$f":"SUM(H155:J155)","v":939232},null,null,{"$f":"O154+1","v":30001},50000,0.3]
[{"$f":"B155+1","v":50001},100000,0.4,{"$f":"B155","v":50000},{"$f":"E155+(B156-B155)*C156","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O155+1","v":50001},100000,0.4]
[{"$f":"B156+1","v":100001},null,0.5,100000,{"$f":"IF(J154=0,0,E156)","v":27600},0.12,0,75000,{"$f":"IF(H153>H157,H153-H157,0)","v":1647000},{"$f":"IF(I157>0,ROUND(I157*I153,0),0)","v":823500},{"$f":"I157-J157","v":823500},{"$f":"IF(H155>0,ROUND(H155*L153,0),0)","v":100632},{"$f":"IF(K157>L157,0,L157-K157)","v":0},{"$f":"O156+1","v":100001},0,0.5]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H155,IF($E$3=\"Female\",H162,IF($E$3=\"Senior Citizen\",H169,H176)))","v":838600}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I155,IF($E$3=\"Female\",I162,IF($E$3=\"Senior Citizen\",I169,I176)))","v":100632}]
[0,22000,0,0,0,0,0,{"$f":"H153","v":1722000},{"$f":"VLOOKUP(H160,A160:C164,3)","v":0.5},{"$f":"INDEX(D160:D164,MATCH(I160,C160:C164,0))","v":100000},{"$f":"INDEX(E160:E164,MATCH(I160,C160:C164,0))","v":27600},{"$f":"IF(H160>H164,VLOOKUP(H160,A160:F164,6),0)","v":0.12},{"$f":"VLOOKUP(H160,A160:G164,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J155,IF($E$3=\"Female\",J162,IF($E$3=\"Senior Citizen\",J169,J176)))","v":0}]
[{"$f":"B160+1","v":22001},30000,0.2,{"$f":"B160","v":22000},{"$f":"(B161-B160)*C161","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K155,IF($E$3=\"Female\",K162,IF($E$3=\"Senior Citizen\",K169,K176)))","v":939232}]
[{"$f":"B161+1","v":30001},50000,0.3,{"$f":"B161","v":30000},{"$f":"E161+(B162-B161)*C162","v":7600},0,0,{"$f":"IF(I160=C164,E163+ROUND((H160-J160),0)*I160,IF(I160=C163,E162+ROUND((H160-J160)*I160,0),IF(I160=C162,E161+ROUND((H160-J160)*I160,0),IF(I160=C161,E160+ROUND((H160-J160)*I160,0),E159+ROUND((H160-J160)*I160,0)))))","v":838600},{"$f":"MIN(K164:L164)","v":100632},{"$f":"ROUND(SUM(H162+I162)*M160,0)","v":0},{"$f":"SUM(H162:J162)","v":939232},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A152,IF($E$3=\"Female\",A159,IF($E$3=\"Senior Citizen\",A166,A173)))","v":"Not defined"}]
[{"$f":"B162+1","v":50001},100000,0.4,{"$f":"B162","v":50000},{"$f":"E162+(B163-B162)*C163","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M157,IF($E$3=\"Female\",M164,IF($E$3=\"Senior Citizen\",M171,M178)))","v":0}]
[{"$f":"B163+1","v":100001},null,0.5,100000,{"$f":"IF(J161=0,0,E163)","v":27600},0.12,0,{"$f":"H157","v":75000},{"$f":"IF(H160>H164,H160-H164,0)","v":1647000},{"$f":"IF(I164>0,ROUND(I164*I160,0),0)","v":823500},{"$f":"I164-J164","v":823500},{"$f":"IF(H162>0,ROUND(H162*L160,0),0)","v":100632},{"$f":"IF(K164>L164,0,L164-K164)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K155,IF($E$3=\"Female\",K162,IF($E$3=\"Senior Citizen\",K169,K176)))","v":939232}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,22000,0,0,0,0,0,{"$f":"H153","v":1722000},{"$f":"VLOOKUP(H167,A167:C171,3)","v":0.5},{"$f":"INDEX(D167:D171,MATCH(I167,C167:C171,0))","v":100000},{"$f":"INDEX(E167:E171,MATCH(I167,C167:C171,0))","v":27600},{"$f":"IF(H167>H171,VLOOKUP(H167,A167:F171,6),0)","v":0.12},{"$f":"VLOOKUP(H167,A167:G171,7)","v":0}]
[{"$f":"B167+1","v":22001},30000,0.2,{"$f":"B167","v":22000},{"$f":"(B168-B167)*C168","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B168+1","v":30001},50000,0.3,{"$f":"B168","v":30000},{"$f":"E168+(B169-B168)*C169","v":7600},0,0,{"$f":"IF(I167=C171,E170+ROUND((H167-J167),0)*I167,IF(I167=C170,E169+ROUND((H167-J167)*I167,0),IF(I167=C169,E168+ROUND((H167-J167)*I167,0),IF(I167=C168,E167+ROUND((H167-J167)*I167,0),E166+ROUND((H167-J167)*I167,0)))))","v":838600},{"$f":"MIN(K171:L171)","v":100632},{"$f":"ROUND(SUM(H169+I169)*M167,0)","v":0},{"$f":"SUM(H169:J169)","v":939232}]
[{"$f":"B169+1","v":50001},100000,0.4,{"$f":"B169","v":50000},{"$f":"E169+(B170-B169)*C170","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B170+1","v":100001},null,0.5,100000,{"$f":"IF(J168=0,0,E170)","v":27600},0.12,0,{"$f":"H164","v":75000},{"$f":"IF(H167>H171,H167-H171,0)","v":1647000},{"$f":"IF(I171>0,ROUND(I171*I167,0),0)","v":823500},{"$f":"I171-J171","v":823500},{"$f":"IF(H169>0,ROUND(H169*L167,0),0)","v":100632},{"$f":"IF(K171>L171,0,L171-K171)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,22000,0,0,0,0,0,{"$f":"H153","v":1722000},{"$f":"VLOOKUP(H174,A174:C178,3)","v":0.5},{"$f":"INDEX(D174:D178,MATCH(I174,C174:C178,0))","v":100000},{"$f":"INDEX(E174:E178,MATCH(I174,C174:C178,0))","v":27600},{"$f":"IF(H174>H178,VLOOKUP(H174,A174:F178,6),0)","v":0.12},{"$f":"VLOOKUP(H174,A174:G178,7)","v":0}]
[{"$f":"B174+1","v":22001},30000,0.2,{"$f":"B174","v":22000},{"$f":"(B175-B174)*C175","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B175+1","v":30001},50000,0.3,{"$f":"B175","v":30000},{"$f":"E175+(B176-B175)*C176","v":7600},0,0,{"$f":"IF(I174=C178,E177+ROUND((H174-J174),0)*I174,IF(I174=C177,E176+ROUND((H174-J174)*I174,0),IF(I174=C176,E175+ROUND((H174-J174)*I174,0),IF(I174=C175,E174+ROUND((H174-J174)*I174,0),E173+ROUND((H174-J174)*I174,0)))))","v":838600},{"$f":"MIN(K178:L178)","v":100632},{"$f":"ROUND(SUM(H176+I176)*M174,0)","v":0},{"$f":"SUM(H176:J176)","v":939232}]
[{"$f":"B176+1","v":50001},100000,0.4,{"$f":"B176","v":50000},{"$f":"E176+(B177-B176)*C177","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B177+1","v":100001},null,0.5,100000,{"$f":"IF(J175=0,0,E177)","v":27600},0.12,0,{"$f":"H171","v":75000},{"$f":"IF(H174>H178,H174-H178,0)","v":1647000},{"$f":"IF(I178>0,ROUND(I178*I174,0),0)","v":823500},{"$f":"I178-J178","v":823500},{"$f":"IF(H176>0,ROUND(H176*L174,0),0)","v":100632},{"$f":"IF(K178>L178,0,L178-K178)","v":0}]
[null,null,1991,{"$f":"C179+1","v":1992},null,"1991-92"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C179","v":1991},{"$f":"D179","v":1992}]
[0,22000,0,0,0,0,0,{"$f":"$E$4","v":1722000},{"$f":"VLOOKUP(H182,A182:C186,3)","v":0.5},{"$f":"INDEX(D182:D186,MATCH(I182,C182:C186,0))","v":100000},{"$f":"INDEX(E182:E186,MATCH(I182,C182:C186,0))","v":27600},{"$f":"IF(H182>H186,VLOOKUP(H182,A182:F186,6),0)","v":0.12},{"$f":"VLOOKUP(H182,A182:G186,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B182,IF($E$3=\"Female\",B189,IF($E$3=\"Senior Citizen\",B196,B203)))","v":22000},0]
[{"$f":"B182+1","v":22001},30000,0.2,{"$f":"B182","v":22000},{"$f":"(B183-B182)*C183","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O182+1","v":22001},30000,0.2]
[{"$f":"B183+1","v":30001},50000,0.3,{"$f":"B183","v":30000},{"$f":"E183+(B184-B183)*C184","v":7600},0,0,{"$f":"IF(I182=C186,E185+ROUND((H182-J182),0)*I182,IF(I182=C185,E184+ROUND((H182-J182)*I182,0),IF(I182=C184,E183+ROUND((H182-J182)*I182,0),IF(I182=C183,E182+ROUND((H182-J182)*I182,0),E181+ROUND((H182-J182)*I182,0)))))","v":838600},{"$f":"MIN(K186:L186)","v":100632},{"$f":"ROUND(SUM(H184+I184)*M182,0)","v":0},{"$f":"SUM(H184:J184)","v":939232},null,null,{"$f":"O183+1","v":30001},50000,0.3]
[{"$f":"B184+1","v":50001},100000,0.4,{"$f":"B184","v":50000},{"$f":"E184+(B185-B184)*C185","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O184+1","v":50001},100000,0.4]
[{"$f":"B185+1","v":100001},null,0.5,100000,{"$f":"IF(J183=0,0,E185)","v":27600},0.12,0,100000,{"$f":"IF(H182>H186,H182-H186,0)","v":1622000},{"$f":"IF(I186>0,ROUND(I186*I182,0),0)","v":811000},{"$f":"I186-J186","v":811000},{"$f":"IF(H184>0,ROUND(H184*L182,0),0)","v":100632},{"$f":"IF(K186>L186,0,L186-K186)","v":0},{"$f":"O185+1","v":100001},0,0.5]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H184,IF($E$3=\"Female\",H191,IF($E$3=\"Senior Citizen\",H198,H205)))","v":838600}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I184,IF($E$3=\"Female\",I191,IF($E$3=\"Senior Citizen\",I198,I205)))","v":100632}]
[0,22000,0,0,0,0,0,{"$f":"H182","v":1722000},{"$f":"VLOOKUP(H189,A189:C193,3)","v":0.5},{"$f":"INDEX(D189:D193,MATCH(I189,C189:C193,0))","v":100000},{"$f":"INDEX(E189:E193,MATCH(I189,C189:C193,0))","v":27600},{"$f":"IF(H189>H193,VLOOKUP(H189,A189:F193,6),0)","v":0.12},{"$f":"VLOOKUP(H189,A189:G193,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J184,IF($E$3=\"Female\",J191,IF($E$3=\"Senior Citizen\",J198,J205)))","v":0}]
[{"$f":"B189+1","v":22001},30000,0.2,{"$f":"B189","v":22000},{"$f":"(B190-B189)*C190","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K184,IF($E$3=\"Female\",K191,IF($E$3=\"Senior Citizen\",K198,K205)))","v":939232}]
[{"$f":"B190+1","v":30001},50000,0.3,{"$f":"B190","v":30000},{"$f":"E190+(B191-B190)*C191","v":7600},0,0,{"$f":"IF(I189=C193,E192+ROUND((H189-J189),0)*I189,IF(I189=C192,E191+ROUND((H189-J189)*I189,0),IF(I189=C191,E190+ROUND((H189-J189)*I189,0),IF(I189=C190,E189+ROUND((H189-J189)*I189,0),E188+ROUND((H189-J189)*I189,0)))))","v":838600},{"$f":"MIN(K193:L193)","v":100632},{"$f":"ROUND(SUM(H191+I191)*M189,0)","v":0},{"$f":"SUM(H191:J191)","v":939232},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A181,IF($E$3=\"Female\",A188,IF($E$3=\"Senior Citizen\",A195,A202)))","v":"Not defined"}]
[{"$f":"B191+1","v":50001},100000,0.4,{"$f":"B191","v":50000},{"$f":"E191+(B192-B191)*C192","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M186,IF($E$3=\"Female\",M193,IF($E$3=\"Senior Citizen\",M200,M207)))","v":0}]
[{"$f":"B192+1","v":100001},null,0.5,100000,{"$f":"IF(J190=0,0,E192)","v":27600},0.12,0,{"$f":"H186","v":100000},{"$f":"IF(H189>H193,H189-H193,0)","v":1622000},{"$f":"IF(I193>0,ROUND(I193*I189,0),0)","v":811000},{"$f":"I193-J193","v":811000},{"$f":"IF(H191>0,ROUND(H191*L189,0),0)","v":100632},{"$f":"IF(K193>L193,0,L193-K193)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K184,IF($E$3=\"Female\",K191,IF($E$3=\"Senior Citizen\",K198,K205)))","v":939232}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,22000,0,0,0,0,0,{"$f":"H182","v":1722000},{"$f":"VLOOKUP(H196,A196:C200,3)","v":0.5},{"$f":"INDEX(D196:D200,MATCH(I196,C196:C200,0))","v":100000},{"$f":"INDEX(E196:E200,MATCH(I196,C196:C200,0))","v":27600},{"$f":"IF(H196>H200,VLOOKUP(H196,A196:F200,6),0)","v":0.12},{"$f":"VLOOKUP(H196,A196:G200,7)","v":0}]
[{"$f":"B196+1","v":22001},30000,0.2,{"$f":"B196","v":22000},{"$f":"(B197-B196)*C197","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B197+1","v":30001},50000,0.3,{"$f":"B197","v":30000},{"$f":"E197+(B198-B197)*C198","v":7600},0,0,{"$f":"IF(I196=C200,E199+ROUND((H196-J196),0)*I196,IF(I196=C199,E198+ROUND((H196-J196)*I196,0),IF(I196=C198,E197+ROUND((H196-J196)*I196,0),IF(I196=C197,E196+ROUND((H196-J196)*I196,0),E195+ROUND((H196-J196)*I196,0)))))","v":838600},{"$f":"MIN(K200:L200)","v":100632},{"$f":"ROUND(SUM(H198+I198)*M196,0)","v":0},{"$f":"SUM(H198:J198)","v":939232}]
[{"$f":"B198+1","v":50001},100000,0.4,{"$f":"B198","v":50000},{"$f":"E198+(B199-B198)*C199","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B199+1","v":100001},null,0.5,100000,{"$f":"IF(J197=0,0,E199)","v":27600},0.12,0,{"$f":"H193","v":100000},{"$f":"IF(H196>H200,H196-H200,0)","v":1622000},{"$f":"IF(I200>0,ROUND(I200*I196,0),0)","v":811000},{"$f":"I200-J200","v":811000},{"$f":"IF(H198>0,ROUND(H198*L196,0),0)","v":100632},{"$f":"IF(K200>L200,0,L200-K200)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,22000,0,0,0,0,0,{"$f":"H182","v":1722000},{"$f":"VLOOKUP(H203,A203:C207,3)","v":0.5},{"$f":"INDEX(D203:D207,MATCH(I203,C203:C207,0))","v":100000},{"$f":"INDEX(E203:E207,MATCH(I203,C203:C207,0))","v":27600},{"$f":"IF(H203>H207,VLOOKUP(H203,A203:F207,6),0)","v":0.12},{"$f":"VLOOKUP(H203,A203:G207,7)","v":0}]
[{"$f":"B203+1","v":22001},30000,0.2,{"$f":"B203","v":22000},{"$f":"(B204-B203)*C204","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B204+1","v":30001},50000,0.3,{"$f":"B204","v":30000},{"$f":"E204+(B205-B204)*C205","v":7600},0,0,{"$f":"IF(I203=C207,E206+ROUND((H203-J203),0)*I203,IF(I203=C206,E205+ROUND((H203-J203)*I203,0),IF(I203=C205,E204+ROUND((H203-J203)*I203,0),IF(I203=C204,E203+ROUND((H203-J203)*I203,0),E202+ROUND((H203-J203)*I203,0)))))","v":838600},{"$f":"MIN(K207:L207)","v":100632},{"$f":"ROUND(SUM(H205+I205)*M203,0)","v":0},{"$f":"SUM(H205:J205)","v":939232}]
[{"$f":"B205+1","v":50001},100000,0.4,{"$f":"B205","v":50000},{"$f":"E205+(B206-B205)*C206","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B206+1","v":100001},null,0.5,100000,{"$f":"IF(J204=0,0,E206)","v":27600},0.12,0,{"$f":"H200","v":100000},{"$f":"IF(H203>H207,H203-H207,0)","v":1622000},{"$f":"IF(I207>0,ROUND(I207*I203,0),0)","v":811000},{"$f":"I207-J207","v":811000},{"$f":"IF(H205>0,ROUND(H205*L203,0),0)","v":100632},{"$f":"IF(K207>L207,0,L207-K207)","v":0}]
[null,null,1992,{"$f":"C208+1","v":1993},null,"1992-93"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C208","v":1992},{"$f":"D208","v":1993}]
[0,28000,0,0,0,0,0,{"$f":"$E$4","v":1722000},{"$f":"VLOOKUP(H211,A211:C215,3)","v":0.4},{"$f":"INDEX(D211:D215,MATCH(I211,C211:C215,0))","v":100000},{"$f":"INDEX(E211:E215,MATCH(I211,C211:C215,0))","v":19400},{"$f":"IF(H211>H215,VLOOKUP(H211,A211:F215,6),0)","v":0.12},{"$f":"VLOOKUP(H211,A211:G215,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B211,IF($E$3=\"Female\",B218,IF($E$3=\"Senior Citizen\",B225,B232)))","v":28000},0]
[{"$f":"B211+1","v":28001},50000,0.2,{"$f":"B211","v":28000},{"$f":"(B212-B211)*C212","v":4400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O211+1","v":28001},50000,0.2]
[{"$f":"B212+1","v":50001},100000,0.3,{"$f":"B212","v":50000},{"$f":"E212+(B213-B212)*C213","v":19400},0,0,{"$f":"IF(I211=C215,E214+ROUND((H211-J211),0)*I211,IF(I211=C214,E213+ROUND((H211-J211)*I211,0),IF(I211=C213,E212+ROUND((H211-J211)*I211,0),IF(I211=C212,E211+ROUND((H211-J211)*I211,0),E210+ROUND((H211-J211)*I211,0)))))","v":668200},{"$f":"MIN(K215:L215)","v":80184},{"$f":"ROUND(SUM(H213+I213)*M211,0)","v":0},{"$f":"SUM(H213:J213)","v":748384},null,null,{"$f":"O212+1","v":50001},100000,0.3]
[{"$f":"B213+1","v":100001},null,0.4,{"$f":"B213","v":100000},{"$f":"IF(J211=0,0,E213)","v":19400},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O213+1","v":100001},0,0.4]
["Surcharge Limit",null,null,100000,null,0.12,0,100000,{"$f":"IF(H211>H215,H211-H215,0)","v":1622000},{"$f":"IF(I215>0,ROUND(I215*I211,0),0)","v":648800},{"$f":"I215-J215","v":973200},{"$f":"IF(H213>0,ROUND(H213*L211,0),0)","v":80184},{"$f":"IF(K215>L215,0,L215-K215)","v":0},{"$f":"O214+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H213,IF($E$3=\"Female\",H220,IF($E$3=\"Senior Citizen\",H227,H234)))","v":668200}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I213,IF($E$3=\"Female\",I220,IF($E$3=\"Senior Citizen\",I227,I234)))","v":80184}]
[0,28000,0,0,0,0,0,{"$f":"H211","v":1722000},{"$f":"VLOOKUP(H218,A218:C222,3)","v":0.4},{"$f":"INDEX(D218:D222,MATCH(I218,C218:C222,0))","v":100000},{"$f":"INDEX(E218:E222,MATCH(I218,C218:C222,0))","v":19400},{"$f":"IF(H218>H222,VLOOKUP(H218,A218:F222,6),0)","v":0.12},{"$f":"VLOOKUP(H218,A218:G222,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J213,IF($E$3=\"Female\",J220,IF($E$3=\"Senior Citizen\",J227,J234)))","v":0}]
[{"$f":"B218+1","v":28001},50000,0.2,{"$f":"B218","v":28000},{"$f":"(B219-B218)*C219","v":4400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K213,IF($E$3=\"Female\",K220,IF($E$3=\"Senior Citizen\",K227,K234)))","v":748384}]
[{"$f":"B219+1","v":50001},100000,0.3,{"$f":"B219","v":50000},{"$f":"E219+(B220-B219)*C220","v":19400},0,0,{"$f":"IF(I218=C222,E221+ROUND((H218-J218),0)*I218,IF(I218=C221,E220+ROUND((H218-J218)*I218,0),IF(I218=C220,E219+ROUND((H218-J218)*I218,0),IF(I218=C219,E218+ROUND((H218-J218)*I218,0),E217+ROUND((H218-J218)*I218,0)))))","v":668200},{"$f":"MIN(K222:L222)","v":80184},{"$f":"ROUND(SUM(H220+I220)*M218,0)","v":0},{"$f":"SUM(H220:J220)","v":748384},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A210,IF($E$3=\"Female\",A217,IF($E$3=\"Senior Citizen\",A224,A231)))","v":"Not defined"}]
[{"$f":"B220+1","v":100001},null,0.4,{"$f":"B220","v":100000},{"$f":"IF(J218=0,0,E220)","v":19400},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M215,IF($E$3=\"Female\",M222,IF($E$3=\"Senior Citizen\",M229,M236)))","v":0}]
["Surcharge Limit",null,null,100000,null,0.12,0,{"$f":"H215","v":100000},{"$f":"IF(H218>H222,H218-H222,0)","v":1622000},{"$f":"IF(I222>0,ROUND(I222*I218,0),0)","v":648800},{"$f":"I222-J222","v":973200},{"$f":"IF(H220>0,ROUND(H220*L218,0),0)","v":80184},{"$f":"IF(K222>L222,0,L222-K222)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K213,IF($E$3=\"Female\",K220,IF($E$3=\"Senior Citizen\",K227,K234)))","v":748384}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,28000,0,0,0,0,0,{"$f":"H211","v":1722000},{"$f":"VLOOKUP(H225,A225:C229,3)","v":0.4},{"$f":"INDEX(D225:D229,MATCH(I225,C225:C229,0))","v":100000},{"$f":"INDEX(E225:E229,MATCH(I225,C225:C229,0))","v":19400},{"$f":"IF(H225>H229,VLOOKUP(H225,A225:F229,6),0)","v":0.12},{"$f":"VLOOKUP(H225,A225:G229,7)","v":0}]
[{"$f":"B225+1","v":28001},50000,0.2,{"$f":"B225","v":28000},{"$f":"(B226-B225)*C226","v":4400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B226+1","v":50001},100000,0.3,{"$f":"B226","v":50000},{"$f":"E226+(B227-B226)*C227","v":19400},0,0,{"$f":"IF(I225=C229,E228+ROUND((H225-J225),0)*I225,IF(I225=C228,E227+ROUND((H225-J225)*I225,0),IF(I225=C227,E226+ROUND((H225-J225)*I225,0),IF(I225=C226,E225+ROUND((H225-J225)*I225,0),E224+ROUND((H225-J225)*I225,0)))))","v":668200},{"$f":"MIN(K229:L229)","v":80184},{"$f":"ROUND(SUM(H227+I227)*M225,0)","v":0},{"$f":"SUM(H227:J227)","v":748384}]
[{"$f":"B227+1","v":100001},null,0.4,{"$f":"B227","v":100000},{"$f":"IF(J225=0,0,E227)","v":19400},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,100000,null,0.12,0,{"$f":"H222","v":100000},{"$f":"IF(H225>H229,H225-H229,0)","v":1622000},{"$f":"IF(I229>0,ROUND(I229*I225,0),0)","v":648800},{"$f":"I229-J229","v":973200},{"$f":"IF(H227>0,ROUND(H227*L225,0),0)","v":80184},{"$f":"IF(K229>L229,0,L229-K229)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,28000,0,0,0,0,0,{"$f":"H211","v":1722000},{"$f":"VLOOKUP(H232,A232:C236,3)","v":0.4},{"$f":"INDEX(D232:D236,MATCH(I232,C232:C236,0))","v":100000},{"$f":"INDEX(E232:E236,MATCH(I232,C232:C236,0))","v":19400},{"$f":"IF(H232>H236,VLOOKUP(H232,A232:F236,6),0)","v":0.12},{"$f":"VLOOKUP(H232,A232:G236,7)","v":0}]
[{"$f":"B232+1","v":28001},50000,0.2,{"$f":"B232","v":28000},{"$f":"(B233-B232)*C233","v":4400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B233+1","v":50001},100000,0.3,{"$f":"B233","v":50000},{"$f":"E233+(B234-B233)*C234","v":19400},0,0,{"$f":"IF(I232=C236,E235+ROUND((H232-J232),0)*I232,IF(I232=C235,E234+ROUND((H232-J232)*I232,0),IF(I232=C234,E233+ROUND((H232-J232)*I232,0),IF(I232=C233,E232+ROUND((H232-J232)*I232,0),E231+ROUND((H232-J232)*I232,0)))))","v":668200},{"$f":"MIN(K236:L236)","v":80184},{"$f":"ROUND(SUM(H234+I234)*M232,0)","v":0},{"$f":"SUM(H234:J234)","v":748384}]
[{"$f":"B234+1","v":100001},null,0.4,{"$f":"B234","v":100000},{"$f":"IF(J232=0,0,E234)","v":19400},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,100000,null,0.12,0,{"$f":"H229","v":100000},{"$f":"IF(H232>H236,H232-H236,0)","v":1622000},{"$f":"IF(I236>0,ROUND(I236*I232,0),0)","v":648800},{"$f":"I236-J236","v":973200},{"$f":"IF(H234>0,ROUND(H234*L232,0),0)","v":80184},{"$f":"IF(K236>L236,0,L236-K236)","v":0}]
[null,null,1993,{"$f":"C237+1","v":1994},null,"1993-94"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C237","v":1993},{"$f":"D237","v":1994}]
[0,30000,0,0,0,0,0,{"$f":"$E$4","v":1722000},{"$f":"VLOOKUP(H240,A240:C244,3)","v":0.4},{"$f":"INDEX(D240:D244,MATCH(I240,C240:C244,0))","v":100000},{"$f":"INDEX(E240:E244,MATCH(I240,C240:C244,0))","v":19000},{"$f":"IF(H240>H244,VLOOKUP(H240,A240:F244,6),0)","v":0.12},{"$f":"VLOOKUP(H240,A240:G244,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B240,IF($E$3=\"Female\",B247,IF($E$3=\"Senior Citizen\",B254,B261)))","v":30000},0]
[{"$f":"B240+1","v":30001},50000,0.2,{"$f":"B240","v":30000},{"$f":"(B241-B240)*C241","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O240+1","v":30001},50000,0.2]
[{"$f":"B241+1","v":50001},100000,0.3,{"$f":"B241","v":50000},{"$f":"E241+(B242-B241)*C242","v":19000},0.12,0,{"$f":"IF(I240=C244,E243+ROUND((H240-J240),0)*I240,IF(I240=C243,E242+ROUND((H240-J240)*I240,0),IF(I240=C242,E241+ROUND((H240-J240)*I240,0),IF(I240=C241,E240+ROUND((H240-J240)*I240,0),E239+ROUND((H240-J240)*I240,0)))))","v":667800},{"$f":"MIN(K244:L244)","v":80136},{"$f":"ROUND(SUM(H242+I242)*M240,0)","v":0},{"$f":"SUM(H242:J242)","v":747936},null,null,{"$f":"O241+1","v":50001},100000,0.3]
[{"$f":"B242+1","v":100001},null,0.4,{"$f":"B242","v":100000},{"$f":"IF(J240=0,0,E242)","v":19000},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O242+1","v":100001},0,0.4]
["Surcharge Limit",null,null,100000,null,null,null,100000,{"$f":"IF(H240>H244,H240-H244,0)","v":1622000},{"$f":"IF(I244>0,ROUND(I244*I240,0),0)","v":648800},{"$f":"I244-J244","v":973200},{"$f":"IF(H242>0,ROUND(H242*L240,0),0)","v":80136},{"$f":"IF(K244>L244,0,L244-K244)","v":0},{"$f":"O243+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H242,IF($E$3=\"Female\",H249,IF($E$3=\"Senior Citizen\",H256,H263)))","v":667800}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I242,IF($E$3=\"Female\",I249,IF($E$3=\"Senior Citizen\",I256,I263)))","v":80136}]
[0,30000,0,0,0,0,0,{"$f":"H240","v":1722000},{"$f":"VLOOKUP(H247,A247:C251,3)","v":0.4},{"$f":"INDEX(D247:D251,MATCH(I247,C247:C251,0))","v":100000},{"$f":"INDEX(E247:E251,MATCH(I247,C247:C251,0))","v":19000},{"$f":"IF(H247>H251,VLOOKUP(H247,A247:F251,6),0)","v":0.12},{"$f":"VLOOKUP(H247,A247:G251,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J242,IF($E$3=\"Female\",J249,IF($E$3=\"Senior Citizen\",J256,J263)))","v":0}]
[{"$f":"B247+1","v":30001},50000,0.2,{"$f":"B247","v":30000},{"$f":"(B248-B247)*C248","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K242,IF($E$3=\"Female\",K249,IF($E$3=\"Senior Citizen\",K256,K263)))","v":747936}]
[{"$f":"B248+1","v":50001},100000,0.3,{"$f":"B248","v":50000},{"$f":"E248+(B249-B248)*C249","v":19000},0.12,0,{"$f":"IF(I247=C251,E250+ROUND((H247-J247),0)*I247,IF(I247=C250,E249+ROUND((H247-J247)*I247,0),IF(I247=C249,E248+ROUND((H247-J247)*I247,0),IF(I247=C248,E247+ROUND((H247-J247)*I247,0),E246+ROUND((H247-J247)*I247,0)))))","v":667800},{"$f":"MIN(K251:L251)","v":80136},{"$f":"ROUND(SUM(H249+I249)*M247,0)","v":0},{"$f":"SUM(H249:J249)","v":747936},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A239,IF($E$3=\"Female\",A246,IF($E$3=\"Senior Citizen\",A253,A260)))","v":"Not defined"}]
[{"$f":"B249+1","v":100001},null,0.4,{"$f":"B249","v":100000},{"$f":"IF(J247=0,0,E249)","v":19000},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M244,IF($E$3=\"Female\",M251,IF($E$3=\"Senior Citizen\",M258,M265)))","v":0}]
["Surcharge Limit",null,null,100000,null,null,null,{"$f":"H244","v":100000},{"$f":"IF(H247>H251,H247-H251,0)","v":1622000},{"$f":"IF(I251>0,ROUND(I251*I247,0),0)","v":648800},{"$f":"I251-J251","v":973200},{"$f":"IF(H249>0,ROUND(H249*L247,0),0)","v":80136},{"$f":"IF(K251>L251,0,L251-K251)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K242,IF($E$3=\"Female\",K249,IF($E$3=\"Senior Citizen\",K256,K263)))","v":747936}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,30000,0,0,0,0,0,{"$f":"H240","v":1722000},{"$f":"VLOOKUP(H254,A254:C258,3)","v":0.4},{"$f":"INDEX(D254:D258,MATCH(I254,C254:C258,0))","v":100000},{"$f":"INDEX(E254:E258,MATCH(I254,C254:C258,0))","v":19000},{"$f":"IF(H254>H258,VLOOKUP(H254,A254:F258,6),0)","v":0.12},{"$f":"VLOOKUP(H254,A254:G258,7)","v":0}]
[{"$f":"B254+1","v":30001},50000,0.2,{"$f":"B254","v":30000},{"$f":"(B255-B254)*C255","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B255+1","v":50001},100000,0.3,{"$f":"B255","v":50000},{"$f":"E255+(B256-B255)*C256","v":19000},0.12,0,{"$f":"IF(I254=C258,E257+ROUND((H254-J254),0)*I254,IF(I254=C257,E256+ROUND((H254-J254)*I254,0),IF(I254=C256,E255+ROUND((H254-J254)*I254,0),IF(I254=C255,E254+ROUND((H254-J254)*I254,0),E253+ROUND((H254-J254)*I254,0)))))","v":667800},{"$f":"MIN(K258:L258)","v":80136},{"$f":"ROUND(SUM(H256+I256)*M254,0)","v":0},{"$f":"SUM(H256:J256)","v":747936}]
[{"$f":"B256+1","v":100001},null,0.4,{"$f":"B256","v":100000},{"$f":"IF(J254=0,0,E256)","v":19000},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,100000,null,null,null,{"$f":"H251","v":100000},{"$f":"IF(H254>H258,H254-H258,0)","v":1622000},{"$f":"IF(I258>0,ROUND(I258*I254,0),0)","v":648800},{"$f":"I258-J258","v":973200},{"$f":"IF(H256>0,ROUND(H256*L254,0),0)","v":80136},{"$f":"IF(K258>L258,0,L258-K258)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,30000,0,0,0,0,0,{"$f":"H240","v":1722000},{"$f":"VLOOKUP(H261,A261:C265,3)","v":0.4},{"$f":"INDEX(D261:D265,MATCH(I261,C261:C265,0))","v":100000},{"$f":"INDEX(E261:E265,MATCH(I261,C261:C265,0))","v":19000},{"$f":"IF(H261>H265,VLOOKUP(H261,A261:F265,6),0)","v":0.12},{"$f":"VLOOKUP(H261,A261:G265,7)","v":0}]
[{"$f":"B261+1","v":30001},50000,0.2,{"$f":"B261","v":30000},{"$f":"(B262-B261)*C262","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B262+1","v":50001},100000,0.3,{"$f":"B262","v":50000},{"$f":"E262+(B263-B262)*C263","v":19000},0.12,0,{"$f":"IF(I261=C265,E264+ROUND((H261-J261),0)*I261,IF(I261=C264,E263+ROUND((H261-J261)*I261,0),IF(I261=C263,E262+ROUND((H261-J261)*I261,0),IF(I261=C262,E261+ROUND((H261-J261)*I261,0),E260+ROUND((H261-J261)*I261,0)))))","v":667800},{"$f":"MIN(K265:L265)","v":80136},{"$f":"ROUND(SUM(H263+I263)*M261,0)","v":0},{"$f":"SUM(H263:J263)","v":747936}]
[{"$f":"B263+1","v":100001},null,0.4,{"$f":"B263","v":100000},{"$f":"IF(J261=0,0,E263)","v":19000},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,100000,null,null,null,{"$f":"H258","v":100000},{"$f":"IF(H261>H265,H261-H265,0)","v":1622000},{"$f":"IF(I265>0,ROUND(I265*I261,0),0)","v":648800},{"$f":"I265-J265","v":973200},{"$f":"IF(H263>0,ROUND(H263*L261,0),0)","v":80136},{"$f":"IF(K265>L265,0,L265-K265)","v":0}]
[null,null,1994,{"$f":"C266+1","v":1995},null,"1994-95"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C266","v":1994},{"$f":"D266","v":1995}]
[0,35000,0,0,0,0,0,{"$f":"$E$4","v":1722000},{"$f":"VLOOKUP(H269,A269:C273,3)","v":0.4},{"$f":"INDEX(D269:D273,MATCH(I269,C269:C273,0))","v":120000},{"$f":"INDEX(E269:E273,MATCH(I269,C269:C273,0))","v":23000},{"$f":"IF(H269>H273,VLOOKUP(H269,A269:F273,6),0)","v":0},{"$f":"VLOOKUP(H269,A269:G273,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B269,IF($E$3=\"Female\",B276,IF($E$3=\"Senior Citizen\",B283,B290)))","v":35000},0]
[{"$f":"B269+1","v":35001},60000,0.2,{"$f":"B269","v":35000},{"$f":"(B270-B269)*C270","v":5000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O269+1","v":35001},60000,0.2]
[{"$f":"B270+1","v":60001},120000,0.3,{"$f":"B270","v":60000},{"$f":"E270+(B271-B270)*C271","v":23000},0,0,{"$f":"IF(I269=C273,E272+ROUND((H269-J269),0)*I269,IF(I269=C272,E271+ROUND((H269-J269)*I269,0),IF(I269=C271,E270+ROUND((H269-J269)*I269,0),IF(I269=C270,E269+ROUND((H269-J269)*I269,0),E268+ROUND((H269-J269)*I269,0)))))","v":663800},{"$f":"MIN(K273:L273)","v":0},{"$f":"ROUND(SUM(H271+I271)*M269,0)","v":0},{"$f":"SUM(H271:J271)","v":663800},null,null,{"$f":"O270+1","v":60001},120000,0.3]
[{"$f":"B271+1","v":120001},null,0.4,{"$f":"B271","v":120000},{"$f":"IF(J269=0,0,E271)","v":23000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O271+1","v":120001},0,0.4]
["Surcharge Limit",null,null,null,null,null,null,0,{"$f":"IF(H269>H273,H269-H273,0)","v":1722000},{"$f":"IF(I273>0,ROUND(I273*I269,0),0)","v":688800},{"$f":"I273-J273","v":1033200},{"$f":"IF(H271>0,ROUND(H271*L269,0),0)","v":0},{"$f":"IF(K273>L273,0,L273-K273)","v":0},{"$f":"O272+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H271,IF($E$3=\"Female\",H278,IF($E$3=\"Senior Citizen\",H285,H292)))","v":663800}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I271,IF($E$3=\"Female\",I278,IF($E$3=\"Senior Citizen\",I285,I292)))","v":0}]
[0,35000,0,0,0,0,0,{"$f":"H269","v":1722000},{"$f":"VLOOKUP(H276,A276:C280,3)","v":0.4},{"$f":"INDEX(D276:D280,MATCH(I276,C276:C280,0))","v":120000},{"$f":"INDEX(E276:E280,MATCH(I276,C276:C280,0))","v":23000},{"$f":"IF(H276>H280,VLOOKUP(H276,A276:F280,6),0)","v":0},{"$f":"VLOOKUP(H276,A276:G280,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J271,IF($E$3=\"Female\",J278,IF($E$3=\"Senior Citizen\",J285,J292)))","v":0}]
[{"$f":"B276+1","v":35001},60000,0.2,{"$f":"B276","v":35000},{"$f":"(B277-B276)*C277","v":5000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K271,IF($E$3=\"Female\",K278,IF($E$3=\"Senior Citizen\",K285,K292)))","v":663800}]
[{"$f":"B277+1","v":60001},120000,0.3,{"$f":"B277","v":60000},{"$f":"E277+(B278-B277)*C278","v":23000},0,0,{"$f":"IF(I276=C280,E279+ROUND((H276-J276),0)*I276,IF(I276=C279,E278+ROUND((H276-J276)*I276,0),IF(I276=C278,E277+ROUND((H276-J276)*I276,0),IF(I276=C277,E276+ROUND((H276-J276)*I276,0),E275+ROUND((H276-J276)*I276,0)))))","v":663800},{"$f":"MIN(K280:L280)","v":0},{"$f":"ROUND(SUM(H278+I278)*M276,0)","v":0},{"$f":"SUM(H278:J278)","v":663800},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A268,IF($E$3=\"Female\",A275,IF($E$3=\"Senior Citizen\",A282,A289)))","v":"Not defined"}]
[{"$f":"B278+1","v":120001},null,0.4,{"$f":"B278","v":120000},{"$f":"IF(J276=0,0,E278)","v":23000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M273,IF($E$3=\"Female\",M280,IF($E$3=\"Senior Citizen\",M287,M294)))","v":0}]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H273","v":0},{"$f":"IF(H276>H280,H276-H280,0)","v":1722000},{"$f":"IF(I280>0,ROUND(I280*I276,0),0)","v":688800},{"$f":"I280-J280","v":1033200},{"$f":"IF(H278>0,ROUND(H278*L276,0),0)","v":0},{"$f":"IF(K280>L280,0,L280-K280)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K271,IF($E$3=\"Female\",K278,IF($E$3=\"Senior Citizen\",K285,K292)))","v":663800}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,35000,0,0,0,0,0,{"$f":"H269","v":1722000},{"$f":"VLOOKUP(H283,A283:C287,3)","v":0.4},{"$f":"INDEX(D283:D287,MATCH(I283,C283:C287,0))","v":120000},{"$f":"INDEX(E283:E287,MATCH(I283,C283:C287,0))","v":23000},{"$f":"IF(H283>H287,VLOOKUP(H283,A283:F287,6),0)","v":0},{"$f":"VLOOKUP(H283,A283:G287,7)","v":0}]
[{"$f":"B283+1","v":35001},60000,0.2,{"$f":"B283","v":35000},{"$f":"(B284-B283)*C284","v":5000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B284+1","v":60001},120000,0.3,{"$f":"B284","v":60000},{"$f":"E284+(B285-B284)*C285","v":23000},0,0,{"$f":"IF(I283=C287,E286+ROUND((H283-J283),0)*I283,IF(I283=C286,E285+ROUND((H283-J283)*I283,0),IF(I283=C285,E284+ROUND((H283-J283)*I283,0),IF(I283=C284,E283+ROUND((H283-J283)*I283,0),E282+ROUND((H283-J283)*I283,0)))))","v":663800},{"$f":"MIN(K287:L287)","v":0},{"$f":"ROUND(SUM(H285+I285)*M283,0)","v":0},{"$f":"SUM(H285:J285)","v":663800}]
[{"$f":"B285+1","v":120001},null,0.4,{"$f":"B285","v":120000},{"$f":"IF(J283=0,0,E285)","v":23000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H280","v":0},{"$f":"IF(H283>H287,H283-H287,0)","v":1722000},{"$f":"IF(I287>0,ROUND(I287*I283,0),0)","v":688800},{"$f":"I287-J287","v":1033200},{"$f":"IF(H285>0,ROUND(H285*L283,0),0)","v":0},{"$f":"IF(K287>L287,0,L287-K287)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,35000,0,0,0,0,0,{"$f":"H269","v":1722000},{"$f":"VLOOKUP(H290,A290:C294,3)","v":0.4},{"$f":"INDEX(D290:D294,MATCH(I290,C290:C294,0))","v":120000},{"$f":"INDEX(E290:E294,MATCH(I290,C290:C294,0))","v":23000},{"$f":"IF(H290>H294,VLOOKUP(H290,A290:F294,6),0)","v":0},{"$f":"VLOOKUP(H290,A290:G294,7)","v":0}]
[{"$f":"B290+1","v":35001},60000,0.2,{"$f":"B290","v":35000},{"$f":"(B291-B290)*C291","v":5000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B291+1","v":60001},120000,0.3,{"$f":"B291","v":60000},{"$f":"E291+(B292-B291)*C292","v":23000},0,0,{"$f":"IF(I290=C294,E293+ROUND((H290-J290),0)*I290,IF(I290=C293,E292+ROUND((H290-J290)*I290,0),IF(I290=C292,E291+ROUND((H290-J290)*I290,0),IF(I290=C291,E290+ROUND((H290-J290)*I290,0),E289+ROUND((H290-J290)*I290,0)))))","v":663800},{"$f":"MIN(K294:L294)","v":0},{"$f":"ROUND(SUM(H292+I292)*M290,0)","v":0},{"$f":"SUM(H292:J292)","v":663800}]
[{"$f":"B292+1","v":120001},null,0.4,{"$f":"B292","v":120000},{"$f":"IF(J290=0,0,E292)","v":23000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H287","v":0},{"$f":"IF(H290>H294,H290-H294,0)","v":1722000},{"$f":"IF(I294>0,ROUND(I294*I290,0),0)","v":688800},{"$f":"I294-J294","v":1033200},{"$f":"IF(H292>0,ROUND(H292*L290,0),0)","v":0},{"$f":"IF(K294>L294,0,L294-K294)","v":0}]
[null,null,1995,{"$f":"C295+1","v":1996},null,"1995-96"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C295","v":1995},{"$f":"D295","v":1996}]
[0,40000,0,0,0,0,0,{"$f":"$E$4","v":1722000},{"$f":"VLOOKUP(H298,A298:C302,3)","v":0.4},{"$f":"INDEX(D298:D302,MATCH(I298,C298:C302,0))","v":120000},{"$f":"INDEX(E298:E302,MATCH(I298,C298:C302,0))","v":22000},{"$f":"IF(H298>H302,VLOOKUP(H298,A298:F302,6),0)","v":0},{"$f":"VLOOKUP(H298,A298:G302,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B298,IF($E$3=\"Female\",B305,IF($E$3=\"Senior Citizen\",B312,B319)))","v":40000},0]
[{"$f":"B298+1","v":40001},60000,0.2,{"$f":"B298","v":40000},{"$f":"(B299-B298)*C299","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O298+1","v":40001},60000,0.2]
[{"$f":"B299+1","v":60001},120000,0.3,{"$f":"B299","v":60000},{"$f":"E299+(B300-B299)*C300","v":22000},0,0,{"$f":"IF(I298=C302,E301+ROUND((H298-J298),0)*I298,IF(I298=C301,E300+ROUND((H298-J298)*I298,0),IF(I298=C300,E299+ROUND((H298-J298)*I298,0),IF(I298=C299,E298+ROUND((H298-J298)*I298,0),E297+ROUND((H298-J298)*I298,0)))))","v":662800},{"$f":"MIN(K302:L302)","v":0},{"$f":"ROUND(SUM(H300+I300)*M298,0)","v":0},{"$f":"SUM(H300:J300)","v":662800},null,null,{"$f":"O299+1","v":60001},120000,0.3]
[{"$f":"B300+1","v":120001},null,0.4,{"$f":"B300","v":120000},{"$f":"IF(J298=0,0,E300)","v":22000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O300+1","v":120001},0,0.4]
["Surcharge Limit",null,null,null,null,null,null,0,{"$f":"IF(H298>H302,H298-H302,0)","v":1722000},{"$f":"IF(I302>0,ROUND(I302*I298,0),0)","v":688800},{"$f":"I302-J302","v":1033200},{"$f":"IF(H300>0,ROUND(H300*L298,0),0)","v":0},{"$f":"IF(K302>L302,0,L302-K302)","v":0},{"$f":"O301+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H300,IF($E$3=\"Female\",H307,IF($E$3=\"Senior Citizen\",H314,H321)))","v":662800}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I300,IF($E$3=\"Female\",I307,IF($E$3=\"Senior Citizen\",I314,I321)))","v":0}]
[0,40000,0,0,0,0,0,{"$f":"H298","v":1722000},{"$f":"VLOOKUP(H305,A305:C309,3)","v":0.4},{"$f":"INDEX(D305:D309,MATCH(I305,C305:C309,0))","v":120000},{"$f":"INDEX(E305:E309,MATCH(I305,C305:C309,0))","v":22000},{"$f":"IF(H305>H309,VLOOKUP(H305,A305:F309,6),0)","v":0},{"$f":"VLOOKUP(H305,A305:G309,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J300,IF($E$3=\"Female\",J307,IF($E$3=\"Senior Citizen\",J314,J321)))","v":0}]
[{"$f":"B305+1","v":40001},60000,0.2,{"$f":"B305","v":40000},{"$f":"(B306-B305)*C306","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K300,IF($E$3=\"Female\",K307,IF($E$3=\"Senior Citizen\",K314,K321)))","v":662800}]
[{"$f":"B306+1","v":60001},120000,0.3,{"$f":"B306","v":60000},{"$f":"E306+(B307-B306)*C307","v":22000},0,0,{"$f":"IF(I305=C309,E308+ROUND((H305-J305),0)*I305,IF(I305=C308,E307+ROUND((H305-J305)*I305,0),IF(I305=C307,E306+ROUND((H305-J305)*I305,0),IF(I305=C306,E305+ROUND((H305-J305)*I305,0),E304+ROUND((H305-J305)*I305,0)))))","v":662800},{"$f":"MIN(K309:L309)","v":0},{"$f":"ROUND(SUM(H307+I307)*M305,0)","v":0},{"$f":"SUM(H307:J307)","v":662800},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A297,IF($E$3=\"Female\",A304,IF($E$3=\"Senior Citizen\",A311,A318)))","v":"Not defined"}]
[{"$f":"B307+1","v":120001},null,0.4,{"$f":"B307","v":120000},{"$f":"IF(J305=0,0,E307)","v":22000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M302,IF($E$3=\"Female\",M309,IF($E$3=\"Senior Citizen\",M316,M323)))","v":0}]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H302","v":0},{"$f":"IF(H305>H309,H305-H309,0)","v":1722000},{"$f":"IF(I309>0,ROUND(I309*I305,0),0)","v":688800},{"$f":"I309-J309","v":1033200},{"$f":"IF(H307>0,ROUND(H307*L305,0),0)","v":0},{"$f":"IF(K309>L309,0,L309-K309)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K300,IF($E$3=\"Female\",K307,IF($E$3=\"Senior Citizen\",K314,K321)))","v":662800}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,40000,0,0,0,0,0,{"$f":"H298","v":1722000},{"$f":"VLOOKUP(H312,A312:C316,3)","v":0.4},{"$f":"INDEX(D312:D316,MATCH(I312,C312:C316,0))","v":120000},{"$f":"INDEX(E312:E316,MATCH(I312,C312:C316,0))","v":22000},{"$f":"IF(H312>H316,VLOOKUP(H312,A312:F316,6),0)","v":0},{"$f":"VLOOKUP(H312,A312:G316,7)","v":0}]
[{"$f":"B312+1","v":40001},60000,0.2,{"$f":"B312","v":40000},{"$f":"(B313-B312)*C313","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B313+1","v":60001},120000,0.3,{"$f":"B313","v":60000},{"$f":"E313+(B314-B313)*C314","v":22000},0,0,{"$f":"IF(I312=C316,E315+ROUND((H312-J312),0)*I312,IF(I312=C315,E314+ROUND((H312-J312)*I312,0),IF(I312=C314,E313+ROUND((H312-J312)*I312,0),IF(I312=C313,E312+ROUND((H312-J312)*I312,0),E311+ROUND((H312-J312)*I312,0)))))","v":662800},{"$f":"MIN(K316:L316)","v":0},{"$f":"ROUND(SUM(H314+I314)*M312,0)","v":0},{"$f":"SUM(H314:J314)","v":662800}]
[{"$f":"B314+1","v":120001},null,0.4,{"$f":"B314","v":120000},{"$f":"IF(J312=0,0,E314)","v":22000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H309","v":0},{"$f":"IF(H312>H316,H312-H316,0)","v":1722000},{"$f":"IF(I316>0,ROUND(I316*I312,0),0)","v":688800},{"$f":"I316-J316","v":1033200},{"$f":"IF(H314>0,ROUND(H314*L312,0),0)","v":0},{"$f":"IF(K316>L316,0,L316-K316)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,40000,0,0,0,0,0,{"$f":"H298","v":1722000},{"$f":"VLOOKUP(H319,A319:C323,3)","v":0.4},{"$f":"INDEX(D319:D323,MATCH(I319,C319:C323,0))","v":120000},{"$f":"INDEX(E319:E323,MATCH(I319,C319:C323,0))","v":22000},{"$f":"IF(H319>H323,VLOOKUP(H319,A319:F323,6),0)","v":0},{"$f":"VLOOKUP(H319,A319:G323,7)","v":0}]
[{"$f":"B319+1","v":40001},60000,0.2,{"$f":"B319","v":40000},{"$f":"(B320-B319)*C320","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B320+1","v":60001},120000,0.3,{"$f":"B320","v":60000},{"$f":"E320+(B321-B320)*C321","v":22000},0,0,{"$f":"IF(I319=C323,E322+ROUND((H319-J319),0)*I319,IF(I319=C322,E321+ROUND((H319-J319)*I319,0),IF(I319=C321,E320+ROUND((H319-J319)*I319,0),IF(I319=C320,E319+ROUND((H319-J319)*I319,0),E318+ROUND((H319-J319)*I319,0)))))","v":662800},{"$f":"MIN(K323:L323)","v":0},{"$f":"ROUND(SUM(H321+I321)*M319,0)","v":0},{"$f":"SUM(H321:J321)","v":662800}]
[{"$f":"B321+1","v":120001},null,0.4,{"$f":"B321","v":120000},{"$f":"IF(J319=0,0,E321)","v":22000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H316","v":0},{"$f":"IF(H319>H323,H319-H323,0)","v":1722000},{"$f":"IF(I323>0,ROUND(I323*I319,0),0)","v":688800},{"$f":"I323-J323","v":1033200},{"$f":"IF(H321>0,ROUND(H321*L319,0),0)","v":0},{"$f":"IF(K323>L323,0,L323-K323)","v":0}]
[null,null,1996,{"$f":"C324+1","v":1997},null,"1996-97"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C324","v":1996},{"$f":"D324","v":1997}]
[0,40000,0,0,0,0,0,{"$f":"$E$4","v":1722000},{"$f":"VLOOKUP(H327,A327:C331,3)","v":0.4},{"$f":"INDEX(D327:D331,MATCH(I327,C327:C331,0))","v":120000},{"$f":"INDEX(E327:E331,MATCH(I327,C327:C331,0))","v":21000},{"$f":"IF(H327>H331,VLOOKUP(H327,A327:F331,6),0)","v":0},{"$f":"VLOOKUP(H327,A327:G331,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B327,IF($E$3=\"Female\",B334,IF($E$3=\"Senior Citizen\",B341,B348)))","v":40000},0]
[{"$f":"B327+1","v":40001},60000,0.15,{"$f":"B327","v":40000},{"$f":"(B328-B327)*C328","v":3000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O327+1","v":40001},60000,0.15]
[{"$f":"B328+1","v":60001},120000,0.3,{"$f":"B328","v":60000},{"$f":"E328+(B329-B328)*C329","v":21000},0,0,{"$f":"IF(I327=C331,E330+ROUND((H327-J327),0)*I327,IF(I327=C330,E329+ROUND((H327-J327)*I327,0),IF(I327=C329,E328+ROUND((H327-J327)*I327,0),IF(I327=C328,E327+ROUND((H327-J327)*I327,0),E326+ROUND((H327-J327)*I327,0)))))","v":661800},{"$f":"MIN(K331:L331)","v":0},{"$f":"ROUND(SUM(H329+I329)*M327,0)","v":0},{"$f":"SUM(H329:J329)","v":661800},null,null,{"$f":"O328+1","v":60001},120000,0.3]
[{"$f":"B329+1","v":120001},null,0.4,{"$f":"B329","v":120000},{"$f":"IF(J327=0,0,E329)","v":21000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O329+1","v":120001},0,0.4]
["Surcharge Limit",null,null,null,null,null,null,0,{"$f":"IF(H327>H331,H327-H331,0)","v":1722000},{"$f":"IF(I331>0,ROUND(I331*I327,0),0)","v":688800},{"$f":"I331-J331","v":1033200},{"$f":"IF(H329>0,ROUND(H329*L327,0),0)","v":0},{"$f":"IF(K331>L331,0,L331-K331)","v":0},{"$f":"O330+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H329,IF($E$3=\"Female\",H336,IF($E$3=\"Senior Citizen\",H343,H350)))","v":661800}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I329,IF($E$3=\"Female\",I336,IF($E$3=\"Senior Citizen\",I343,I350)))","v":0}]
[0,40000,0,0,0,0,0,{"$f":"H327","v":1722000},{"$f":"VLOOKUP(H334,A334:C338,3)","v":0.4},{"$f":"INDEX(D334:D338,MATCH(I334,C334:C338,0))","v":120000},{"$f":"INDEX(E334:E338,MATCH(I334,C334:C338,0))","v":21000},{"$f":"IF(H334>H338,VLOOKUP(H334,A334:F338,6),0)","v":0},{"$f":"VLOOKUP(H334,A334:G338,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J329,IF($E$3=\"Female\",J336,IF($E$3=\"Senior Citizen\",J343,J350)))","v":0}]
[{"$f":"B334+1","v":40001},60000,0.15,{"$f":"B334","v":40000},{"$f":"(B335-B334)*C335","v":3000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K329,IF($E$3=\"Female\",K336,IF($E$3=\"Senior Citizen\",K343,K350)))","v":661800}]
[{"$f":"B335+1","v":60001},120000,0.3,{"$f":"B335","v":60000},{"$f":"E335+(B336-B335)*C336","v":21000},0,0,{"$f":"IF(I334=C338,E337+ROUND((H334-J334),0)*I334,IF(I334=C337,E336+ROUND((H334-J334)*I334,0),IF(I334=C336,E335+ROUND((H334-J334)*I334,0),IF(I334=C335,E334+ROUND((H334-J334)*I334,0),E333+ROUND((H334-J334)*I334,0)))))","v":661800},{"$f":"MIN(K338:L338)","v":0},{"$f":"ROUND(SUM(H336+I336)*M334,0)","v":0},{"$f":"SUM(H336:J336)","v":661800},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A326,IF($E$3=\"Female\",A333,IF($E$3=\"Senior Citizen\",A340,A347)))","v":"Not defined"}]
[{"$f":"B336+1","v":120001},null,0.4,{"$f":"B336","v":120000},{"$f":"IF(J334=0,0,E336)","v":21000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M331,IF($E$3=\"Female\",M338,IF($E$3=\"Senior Citizen\",M345,M352)))","v":0}]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H331","v":0},{"$f":"IF(H334>H338,H334-H338,0)","v":1722000},{"$f":"IF(I338>0,ROUND(I338*I334,0),0)","v":688800},{"$f":"I338-J338","v":1033200},{"$f":"IF(H336>0,ROUND(H336*L334,0),0)","v":0},{"$f":"IF(K338>L338,0,L338-K338)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K329,IF($E$3=\"Female\",K336,IF($E$3=\"Senior Citizen\",K343,K350)))","v":661800}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,40000,0,0,0,0,0,{"$f":"H327","v":1722000},{"$f":"VLOOKUP(H341,A341:C345,3)","v":0.4},{"$f":"INDEX(D341:D345,MATCH(I341,C341:C345,0))","v":120000},{"$f":"INDEX(E341:E345,MATCH(I341,C341:C345,0))","v":21000},{"$f":"IF(H341>H345,VLOOKUP(H341,A341:F345,6),0)","v":0},{"$f":"VLOOKUP(H341,A341:G345,7)","v":0}]
[{"$f":"B341+1","v":40001},60000,0.15,{"$f":"B341","v":40000},{"$f":"(B342-B341)*C342","v":3000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B342+1","v":60001},120000,0.3,{"$f":"B342","v":60000},{"$f":"E342+(B343-B342)*C343","v":21000},0,0,{"$f":"IF(I341=C345,E344+ROUND((H341-J341),0)*I341,IF(I341=C344,E343+ROUND((H341-J341)*I341,0),IF(I341=C343,E342+ROUND((H341-J341)*I341,0),IF(I341=C342,E341+ROUND((H341-J341)*I341,0),E340+ROUND((H341-J341)*I341,0)))))","v":661800},{"$f":"MIN(K345:L345)","v":0},{"$f":"ROUND(SUM(H343+I343)*M341,0)","v":0},{"$f":"SUM(H343:J343)","v":661800}]
[{"$f":"B343+1","v":120001},null,0.4,{"$f":"B343","v":120000},{"$f":"IF(J341=0,0,E343)","v":21000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H338","v":0},{"$f":"IF(H341>H345,H341-H345,0)","v":1722000},{"$f":"IF(I345>0,ROUND(I345*I341,0),0)","v":688800},{"$f":"I345-J345","v":1033200},{"$f":"IF(H343>0,ROUND(H343*L341,0),0)","v":0},{"$f":"IF(K345>L345,0,L345-K345)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,40000,0,0,0,0,0,{"$f":"H327","v":1722000},{"$f":"VLOOKUP(H348,A348:C352,3)","v":0.4},{"$f":"INDEX(D348:D352,MATCH(I348,C348:C352,0))","v":120000},{"$f":"INDEX(E348:E352,MATCH(I348,C348:C352,0))","v":21000},{"$f":"IF(H348>H352,VLOOKUP(H348,A348:F352,6),0)","v":0},{"$f":"VLOOKUP(H348,A348:G352,7)","v":0}]
[{"$f":"B348+1","v":40001},60000,0.15,{"$f":"B348","v":40000},{"$f":"(B349-B348)*C349","v":3000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B349+1","v":60001},120000,0.3,{"$f":"B349","v":60000},{"$f":"E349+(B350-B349)*C350","v":21000},0,0,{"$f":"IF(I348=C352,E351+ROUND((H348-J348),0)*I348,IF(I348=C351,E350+ROUND((H348-J348)*I348,0),IF(I348=C350,E349+ROUND((H348-J348)*I348,0),IF(I348=C349,E348+ROUND((H348-J348)*I348,0),E347+ROUND((H348-J348)*I348,0)))))","v":661800},{"$f":"MIN(K352:L352)","v":0},{"$f":"ROUND(SUM(H350+I350)*M348,0)","v":0},{"$f":"SUM(H350:J350)","v":661800}]
[{"$f":"B350+1","v":120001},null,0.4,{"$f":"B350","v":120000},{"$f":"IF(J348=0,0,E350)","v":21000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H345","v":0},{"$f":"IF(H348>H352,H348-H352,0)","v":1722000},{"$f":"IF(I352>0,ROUND(I352*I348,0),0)","v":688800},{"$f":"I352-J352","v":1033200},{"$f":"IF(H350>0,ROUND(H350*L348,0),0)","v":0},{"$f":"IF(K352>L352,0,L352-K352)","v":0}]
[null,null,1997,{"$f":"C353+1","v":1998},null,"1997-98"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C353","v":1997},{"$f":"D353","v":1998}]
[0,40000,0,0,0,0,0,{"$f":"$E$4","v":1722000},{"$f":"VLOOKUP(H356,A356:C360,3)","v":0.3},{"$f":"INDEX(D356:D360,MATCH(I356,C356:C360,0))","v":150000},{"$f":"INDEX(E356:E360,MATCH(I356,C356:C360,0))","v":20000},{"$f":"IF(H356>H360,VLOOKUP(H356,A356:F360,6),0)","v":0},{"$f":"VLOOKUP(H356,A356:G360,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B356,IF($E$3=\"Female\",B363,IF($E$3=\"Senior Citizen\",B370,B377)))","v":40000},0]
[{"$f":"B356+1","v":40001},60000,0.1,{"$f":"B356","v":40000},{"$f":"(B357-B356)*C357","v":2000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O356+1","v":40001},60000,0.1]
[{"$f":"B357+1","v":60001},150000,0.2,{"$f":"B357","v":60000},{"$f":"E357+(B358-B357)*C358","v":20000},0,0,{"$f":"IF(I356=C360,E359+ROUND((H356-J356),0)*I356,IF(I356=C359,E358+ROUND((H356-J356)*I356,0),IF(I356=C358,E357+ROUND((H356-J356)*I356,0),IF(I356=C357,E356+ROUND((H356-J356)*I356,0),E355+ROUND((H356-J356)*I356,0)))))","v":491600},{"$f":"MIN(K360:L360)","v":0},{"$f":"ROUND(SUM(H358+I358)*M356,0)","v":0},{"$f":"SUM(H358:J358)","v":491600},null,null,{"$f":"O357+1","v":60001},150000,0.2]
[{"$f":"B358+1","v":150001},null,0.3,{"$f":"B358","v":150000},{"$f":"IF(J356=0,0,E358)","v":20000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O358+1","v":150001},0,0.3]
["Surcharge Limit",null,null,null,null,null,null,0,{"$f":"IF(H356>H360,H356-H360,0)","v":1722000},{"$f":"IF(I360>0,ROUND(I360*I356,0),0)","v":516600},{"$f":"I360-J360","v":1205400},{"$f":"IF(H358>0,ROUND(H358*L356,0),0)","v":0},{"$f":"IF(K360>L360,0,L360-K360)","v":0},{"$f":"O359+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H358,IF($E$3=\"Female\",H365,IF($E$3=\"Senior Citizen\",H372,H379)))","v":491600}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I358,IF($E$3=\"Female\",I365,IF($E$3=\"Senior Citizen\",I372,I379)))","v":0}]
[0,40000,0,0,0,0,0,{"$f":"H356","v":1722000},{"$f":"VLOOKUP(H363,A363:C367,3)","v":0.3},{"$f":"INDEX(D363:D367,MATCH(I363,C363:C367,0))","v":150000},{"$f":"INDEX(E363:E367,MATCH(I363,C363:C367,0))","v":20000},{"$f":"IF(H363>H367,VLOOKUP(H363,A363:F367,6),0)","v":0},{"$f":"VLOOKUP(H363,A363:G367,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J358,IF($E$3=\"Female\",J365,IF($E$3=\"Senior Citizen\",J372,J379)))","v":0}]
[{"$f":"B363+1","v":40001},60000,0.1,{"$f":"B363","v":40000},{"$f":"(B364-B363)*C364","v":2000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K358,IF($E$3=\"Female\",K365,IF($E$3=\"Senior Citizen\",K372,K379)))","v":491600}]
[{"$f":"B364+1","v":60001},150000,0.2,{"$f":"B364","v":60000},{"$f":"E364+(B365-B364)*C365","v":20000},0,0,{"$f":"IF(I363=C367,E366+ROUND((H363-J363),0)*I363,IF(I363=C366,E365+ROUND((H363-J363)*I363,0),IF(I363=C365,E364+ROUND((H363-J363)*I363,0),IF(I363=C364,E363+ROUND((H363-J363)*I363,0),E362+ROUND((H363-J363)*I363,0)))))","v":491600},{"$f":"MIN(K367:L367)","v":0},{"$f":"ROUND(SUM(H365+I365)*M363,0)","v":0},{"$f":"SUM(H365:J365)","v":491600},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A355,IF($E$3=\"Female\",A362,IF($E$3=\"Senior Citizen\",A369,A376)))","v":"Not defined"}]
[{"$f":"B365+1","v":150001},null,0.3,{"$f":"B365","v":150000},{"$f":"IF(J363=0,0,E365)","v":20000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M360,IF($E$3=\"Female\",M367,IF($E$3=\"Senior Citizen\",M374,M381)))","v":0}]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H360","v":0},{"$f":"IF(H363>H367,H363-H367,0)","v":1722000},{"$f":"IF(I367>0,ROUND(I367*I363,0),0)","v":516600},{"$f":"I367-J367","v":1205400},{"$f":"IF(H365>0,ROUND(H365*L363,0),0)","v":0},{"$f":"IF(K367>L367,0,L367-K367)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K358,IF($E$3=\"Female\",K365,IF($E$3=\"Senior Citizen\",K372,K379)))","v":491600}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,40000,0,0,0,0,0,{"$f":"H356","v":1722000},{"$f":"VLOOKUP(H370,A370:C374,3)","v":0.3},{"$f":"INDEX(D370:D374,MATCH(I370,C370:C374,0))","v":150000},{"$f":"INDEX(E370:E374,MATCH(I370,C370:C374,0))","v":20000},{"$f":"IF(H370>H374,VLOOKUP(H370,A370:F374,6),0)","v":0},{"$f":"VLOOKUP(H370,A370:G374,7)","v":0}]
[{"$f":"B370+1","v":40001},60000,0.1,{"$f":"B370","v":40000},{"$f":"(B371-B370)*C371","v":2000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B371+1","v":60001},150000,0.2,{"$f":"B371","v":60000},{"$f":"E371+(B372-B371)*C372","v":20000},0,0,{"$f":"IF(I370=C374,E373+ROUND((H370-J370),0)*I370,IF(I370=C373,E372+ROUND((H370-J370)*I370,0),IF(I370=C372,E371+ROUND((H370-J370)*I370,0),IF(I370=C371,E370+ROUND((H370-J370)*I370,0),E369+ROUND((H370-J370)*I370,0)))))","v":491600},{"$f":"MIN(K374:L374)","v":0},{"$f":"ROUND(SUM(H372+I372)*M370,0)","v":0},{"$f":"SUM(H372:J372)","v":491600}]
[{"$f":"B372+1","v":150001},null,0.3,{"$f":"B372","v":150000},{"$f":"IF(J370=0,0,E372)","v":20000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H367","v":0},{"$f":"IF(H370>H374,H370-H374,0)","v":1722000},{"$f":"IF(I374>0,ROUND(I374*I370,0),0)","v":516600},{"$f":"I374-J374","v":1205400},{"$f":"IF(H372>0,ROUND(H372*L370,0),0)","v":0},{"$f":"IF(K374>L374,0,L374-K374)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,40000,0,0,0,0,0,{"$f":"H356","v":1722000},{"$f":"VLOOKUP(H377,A377:C381,3)","v":0.3},{"$f":"INDEX(D377:D381,MATCH(I377,C377:C381,0))","v":150000},{"$f":"INDEX(E377:E381,MATCH(I377,C377:C381,0))","v":20000},{"$f":"IF(H377>H381,VLOOKUP(H377,A377:F381,6),0)","v":0},{"$f":"VLOOKUP(H377,A377:G381,7)","v":0}]
[{"$f":"B377+1","v":40001},60000,0.1,{"$f":"B377","v":40000},{"$f":"(B378-B377)*C378","v":2000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B378+1","v":60001},150000,0.2,{"$f":"B378","v":60000},{"$f":"E378+(B379-B378)*C379","v":20000},0,0,{"$f":"IF(I377=C381,E380+ROUND((H377-J377),0)*I377,IF(I377=C380,E379+ROUND((H377-J377)*I377,0),IF(I377=C379,E378+ROUND((H377-J377)*I377,0),IF(I377=C378,E377+ROUND((H377-J377)*I377,0),E376+ROUND((H377-J377)*I377,0)))))","v":491600},{"$f":"MIN(K381:L381)","v":0},{"$f":"ROUND(SUM(H379+I379)*M377,0)","v":0},{"$f":"SUM(H379:J379)","v":491600}]
[{"$f":"B379+1","v":150001},null,0.3,{"$f":"B379","v":150000},{"$f":"IF(J377=0,0,E379)","v":20000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H374","v":0},{"$f":"IF(H377>H381,H377-H381,0)","v":1722000},{"$f":"IF(I381>0,ROUND(I381*I377,0),0)","v":516600},{"$f":"I381-J381","v":1205400},{"$f":"IF(H379>0,ROUND(H379*L377,0),0)","v":0},{"$f":"IF(K381>L381,0,L381-K381)","v":0}]
[null,null,1998,{"$f":"C382+1","v":1999},null,"1998-99"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C382","v":1998},{"$f":"D382","v":1999}]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":1722000},{"$f":"VLOOKUP(H385,A385:C389,3)","v":0.3},{"$f":"INDEX(D385:D389,MATCH(I385,C385:C389,0))","v":150000},{"$f":"INDEX(E385:E389,MATCH(I385,C385:C389,0))","v":19000},{"$f":"IF(H385>H389,VLOOKUP(H385,A385:F389,6),0)","v":0},{"$f":"VLOOKUP(H385,A385:G389,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B385,IF($E$3=\"Female\",B392,IF($E$3=\"Senior Citizen\",B399,B406)))","v":50000},0]
[{"$f":"B385+1","v":50001},60000,0.1,{"$f":"B385","v":50000},{"$f":"(B386-B385)*C386","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O385+1","v":50001},60000,0.1]
[{"$f":"B386+1","v":60001},150000,0.2,{"$f":"B386","v":60000},{"$f":"E386+(B387-B386)*C387","v":19000},0,0,{"$f":"IF(I385=C389,E388+ROUND((H385-J385),0)*I385,IF(I385=C388,E387+ROUND((H385-J385)*I385,0),IF(I385=C387,E386+ROUND((H385-J385)*I385,0),IF(I385=C386,E385+ROUND((H385-J385)*I385,0),E384+ROUND((H385-J385)*I385,0)))))","v":490600},{"$f":"MIN(K389:L389)","v":0},{"$f":"ROUND(SUM(H387+I387)*M385,0)","v":0},{"$f":"SUM(H387:J387)","v":490600},null,null,{"$f":"O386+1","v":60001},150000,0.2]
[{"$f":"B387+1","v":150001},null,0.3,{"$f":"B387","v":150000},{"$f":"IF(J385=0,0,E387)","v":19000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O387+1","v":150001},0,0.3]
["Surcharge Limit",null,null,null,null,null,null,0,{"$f":"IF(H385>H389,H385-H389,0)","v":1722000},{"$f":"IF(I389>0,ROUND(I389*I385,0),0)","v":516600},{"$f":"I389-J389","v":1205400},{"$f":"IF(H387>0,ROUND(H387*L385,0),0)","v":0},{"$f":"IF(K389>L389,0,L389-K389)","v":0},{"$f":"O388+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H387,IF($E$3=\"Female\",H394,IF($E$3=\"Senior Citizen\",H401,H408)))","v":490600}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I387,IF($E$3=\"Female\",I394,IF($E$3=\"Senior Citizen\",I401,I408)))","v":0}]
[0,50000,0,0,0,0,0,{"$f":"H385","v":1722000},{"$f":"VLOOKUP(H392,A392:C396,3)","v":0.3},{"$f":"INDEX(D392:D396,MATCH(I392,C392:C396,0))","v":150000},{"$f":"INDEX(E392:E396,MATCH(I392,C392:C396,0))","v":19000},{"$f":"IF(H392>H396,VLOOKUP(H392,A392:F396,6),0)","v":0},{"$f":"VLOOKUP(H392,A392:G396,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J387,IF($E$3=\"Female\",J394,IF($E$3=\"Senior Citizen\",J401,J408)))","v":0}]
[{"$f":"B392+1","v":50001},60000,0.1,{"$f":"B392","v":50000},{"$f":"(B393-B392)*C393","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K387,IF($E$3=\"Female\",K394,IF($E$3=\"Senior Citizen\",K401,K408)))","v":490600}]
[{"$f":"B393+1","v":60001},150000,0.2,{"$f":"B393","v":60000},{"$f":"E393+(B394-B393)*C394","v":19000},0,0,{"$f":"IF(I392=C396,E395+ROUND((H392-J392),0)*I392,IF(I392=C395,E394+ROUND((H392-J392)*I392,0),IF(I392=C394,E393+ROUND((H392-J392)*I392,0),IF(I392=C393,E392+ROUND((H392-J392)*I392,0),E391+ROUND((H392-J392)*I392,0)))))","v":490600},{"$f":"MIN(K396:L396)","v":0},{"$f":"ROUND(SUM(H394+I394)*M392,0)","v":0},{"$f":"SUM(H394:J394)","v":490600},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A384,IF($E$3=\"Female\",A391,IF($E$3=\"Senior Citizen\",A398,A405)))","v":"Not defined"}]
[{"$f":"B394+1","v":150001},null,0.3,{"$f":"B394","v":150000},{"$f":"IF(J392=0,0,E394)","v":19000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M389,IF($E$3=\"Female\",M396,IF($E$3=\"Senior Citizen\",M403,M410)))","v":0}]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H389","v":0},{"$f":"IF(H392>H396,H392-H396,0)","v":1722000},{"$f":"IF(I396>0,ROUND(I396*I392,0),0)","v":516600},{"$f":"I396-J396","v":1205400},{"$f":"IF(H394>0,ROUND(H394*L392,0),0)","v":0},{"$f":"IF(K396>L396,0,L396-K396)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K387,IF($E$3=\"Female\",K394,IF($E$3=\"Senior Citizen\",K401,K408)))","v":490600}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H385","v":1722000},{"$f":"VLOOKUP(H399,A399:C403,3)","v":0.3},{"$f":"INDEX(D399:D403,MATCH(I399,C399:C403,0))","v":150000},{"$f":"INDEX(E399:E403,MATCH(I399,C399:C403,0))","v":19000},{"$f":"IF(H399>H403,VLOOKUP(H399,A399:F403,6),0)","v":0},{"$f":"VLOOKUP(H399,A399:G403,7)","v":0}]
[{"$f":"B399+1","v":50001},60000,0.1,{"$f":"B399","v":50000},{"$f":"(B400-B399)*C400","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B400+1","v":60001},150000,0.2,{"$f":"B400","v":60000},{"$f":"E400+(B401-B400)*C401","v":19000},0,0,{"$f":"IF(I399=C403,E402+ROUND((H399-J399),0)*I399,IF(I399=C402,E401+ROUND((H399-J399)*I399,0),IF(I399=C401,E400+ROUND((H399-J399)*I399,0),IF(I399=C400,E399+ROUND((H399-J399)*I399,0),E398+ROUND((H399-J399)*I399,0)))))","v":490600},{"$f":"MIN(K403:L403)","v":0},{"$f":"ROUND(SUM(H401+I401)*M399,0)","v":0},{"$f":"SUM(H401:J401)","v":490600}]
[{"$f":"B401+1","v":150001},null,0.3,{"$f":"B401","v":150000},{"$f":"IF(J399=0,0,E401)","v":19000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H396","v":0},{"$f":"IF(H399>H403,H399-H403,0)","v":1722000},{"$f":"IF(I403>0,ROUND(I403*I399,0),0)","v":516600},{"$f":"I403-J403","v":1205400},{"$f":"IF(H401>0,ROUND(H401*L399,0),0)","v":0},{"$f":"IF(K403>L403,0,L403-K403)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H385","v":1722000},{"$f":"VLOOKUP(H406,A406:C410,3)","v":0.3},{"$f":"INDEX(D406:D410,MATCH(I406,C406:C410,0))","v":150000},{"$f":"INDEX(E406:E410,MATCH(I406,C406:C410,0))","v":19000},{"$f":"IF(H406>H410,VLOOKUP(H406,A406:F410,6),0)","v":0},{"$f":"VLOOKUP(H406,A406:G410,7)","v":0}]
[{"$f":"B406+1","v":50001},60000,0.1,{"$f":"B406","v":50000},{"$f":"(B407-B406)*C407","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B407+1","v":60001},150000,0.2,{"$f":"B407","v":60000},{"$f":"E407+(B408-B407)*C408","v":19000},0,0,{"$f":"IF(I406=C410,E409+ROUND((H406-J406),0)*I406,IF(I406=C409,E408+ROUND((H406-J406)*I406,0),IF(I406=C408,E407+ROUND((H406-J406)*I406,0),IF(I406=C407,E406+ROUND((H406-J406)*I406,0),E405+ROUND((H406-J406)*I406,0)))))","v":490600},{"$f":"MIN(K410:L410)","v":0},{"$f":"ROUND(SUM(H408+I408)*M406,0)","v":0},{"$f":"SUM(H408:J408)","v":490600}]
[{"$f":"B408+1","v":150001},null,0.3,{"$f":"B408","v":150000},{"$f":"IF(J406=0,0,E408)","v":19000},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H403","v":0},{"$f":"IF(H406>H410,H406-H410,0)","v":1722000},{"$f":"IF(I410>0,ROUND(I410*I406,0),0)","v":516600},{"$f":"I410-J410","v":1205400},{"$f":"IF(H408>0,ROUND(H408*L406,0),0)","v":0},{"$f":"IF(K410>L410,0,L410-K410)","v":0}]
[null,null,1999,{"$f":"C411+1","v":2000},null,"1999-00"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C411","v":1999},{"$f":"D411","v":2000}]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":1722000},{"$f":"VLOOKUP(H414,A414:C418,3)","v":0.3},{"$f":"INDEX(D414:D418,MATCH(I414,C414:C418,0))","v":150000},{"$f":"INDEX(E414:E418,MATCH(I414,C414:C418,0))","v":19000},{"$f":"IF(H414>H418,VLOOKUP(H414,A414:F418,6),0)","v":0.1},{"$f":"VLOOKUP(H414,A414:G418,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B414,IF($E$3=\"Female\",B421,IF($E$3=\"Senior Citizen\",B428,B435)))","v":50000},0]
[{"$f":"B414+1","v":50001},60000,0.1,{"$f":"B414","v":50000},{"$f":"(B415-B414)*C415","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O414+1","v":50001},60000,0.1]
[{"$f":"B415+1","v":60001},150000,0.2,{"$f":"B415","v":60000},{"$f":"E415+(B416-B415)*C416","v":19000},0.1,0,{"$f":"IF(I414=C418,E417+ROUND((H414-J414),0)*I414,IF(I414=C417,E416+ROUND((H414-J414)*I414,0),IF(I414=C416,E415+ROUND((H414-J414)*I414,0),IF(I414=C415,E414+ROUND((H414-J414)*I414,0),E413+ROUND((H414-J414)*I414,0)))))","v":490600},{"$f":"MIN(K418:L418)","v":49060},{"$f":"ROUND(SUM(H416+I416)*M414,0)","v":0},{"$f":"SUM(H416:J416)","v":539660},null,null,{"$f":"O415+1","v":60001},150000,0.2]
[{"$f":"B416+1","v":150001},null,0.3,{"$f":"B416","v":150000},{"$f":"IF(J414=0,0,E416)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O416+1","v":150001},0,0.3]
["Surcharge Limit",null,null,60000,null,null,null,60000,{"$f":"IF(H414>H418,H414-H418,0)","v":1662000},{"$f":"IF(I418>0,ROUND(I418*I414,0),0)","v":498600},{"$f":"I418-J418","v":1163400},{"$f":"IF(H416>0,ROUND(H416*L414,0),0)","v":49060},{"$f":"IF(K418>L418,0,L418-K418)","v":0},{"$f":"O417+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H416,IF($E$3=\"Female\",H423,IF($E$3=\"Senior Citizen\",H430,H437)))","v":490600}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I416,IF($E$3=\"Female\",I423,IF($E$3=\"Senior Citizen\",I430,I437)))","v":49060}]
[0,50000,0,0,0,0,0,{"$f":"H414","v":1722000},{"$f":"VLOOKUP(H421,A421:C425,3)","v":0.3},{"$f":"INDEX(D421:D425,MATCH(I421,C421:C425,0))","v":150000},{"$f":"INDEX(E421:E425,MATCH(I421,C421:C425,0))","v":19000},{"$f":"IF(H421>H425,VLOOKUP(H421,A421:F425,6),0)","v":0.1},{"$f":"VLOOKUP(H421,A421:G425,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J416,IF($E$3=\"Female\",J423,IF($E$3=\"Senior Citizen\",J430,J437)))","v":0}]
[{"$f":"B421+1","v":50001},60000,0.1,{"$f":"B421","v":50000},{"$f":"(B422-B421)*C422","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K416,IF($E$3=\"Female\",K423,IF($E$3=\"Senior Citizen\",K430,K437)))","v":539660}]
[{"$f":"B422+1","v":60001},150000,0.2,{"$f":"B422","v":60000},{"$f":"E422+(B423-B422)*C423","v":19000},0.1,0,{"$f":"IF(I421=C425,E424+ROUND((H421-J421),0)*I421,IF(I421=C424,E423+ROUND((H421-J421)*I421,0),IF(I421=C423,E422+ROUND((H421-J421)*I421,0),IF(I421=C422,E421+ROUND((H421-J421)*I421,0),E420+ROUND((H421-J421)*I421,0)))))","v":490600},{"$f":"MIN(K425:L425)","v":49060},{"$f":"ROUND(SUM(H423+I423)*M421,0)","v":0},{"$f":"SUM(H423:J423)","v":539660},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A413,IF($E$3=\"Female\",A420,IF($E$3=\"Senior Citizen\",A427,A434)))","v":"Not defined"}]
[{"$f":"B423+1","v":150001},null,0.3,{"$f":"B423","v":150000},{"$f":"IF(J421=0,0,E423)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M418,IF($E$3=\"Female\",M425,IF($E$3=\"Senior Citizen\",M432,M439)))","v":0}]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H418","v":60000},{"$f":"IF(H421>H425,H421-H425,0)","v":1662000},{"$f":"IF(I425>0,ROUND(I425*I421,0),0)","v":498600},{"$f":"I425-J425","v":1163400},{"$f":"IF(H423>0,ROUND(H423*L421,0),0)","v":49060},{"$f":"IF(K425>L425,0,L425-K425)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K416,IF($E$3=\"Female\",K423,IF($E$3=\"Senior Citizen\",K430,K437)))","v":539660}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H414","v":1722000},{"$f":"VLOOKUP(H428,A428:C432,3)","v":0.3},{"$f":"INDEX(D428:D432,MATCH(I428,C428:C432,0))","v":150000},{"$f":"INDEX(E428:E432,MATCH(I428,C428:C432,0))","v":19000},{"$f":"IF(H428>H432,VLOOKUP(H428,A428:F432,6),0)","v":0.1},{"$f":"VLOOKUP(H428,A428:G432,7)","v":0}]
[{"$f":"B428+1","v":50001},60000,0.1,{"$f":"B428","v":50000},{"$f":"(B429-B428)*C429","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B429+1","v":60001},150000,0.2,{"$f":"B429","v":60000},{"$f":"E429+(B430-B429)*C430","v":19000},0.1,0,{"$f":"IF(I428=C432,E431+ROUND((H428-J428),0)*I428,IF(I428=C431,E430+ROUND((H428-J428)*I428,0),IF(I428=C430,E429+ROUND((H428-J428)*I428,0),IF(I428=C429,E428+ROUND((H428-J428)*I428,0),E427+ROUND((H428-J428)*I428,0)))))","v":490600},{"$f":"MIN(K432:L432)","v":49060},{"$f":"ROUND(SUM(H430+I430)*M428,0)","v":0},{"$f":"SUM(H430:J430)","v":539660}]
[{"$f":"B430+1","v":150001},null,0.3,{"$f":"B430","v":150000},{"$f":"IF(J428=0,0,E430)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H425","v":60000},{"$f":"IF(H428>H432,H428-H432,0)","v":1662000},{"$f":"IF(I432>0,ROUND(I432*I428,0),0)","v":498600},{"$f":"I432-J432","v":1163400},{"$f":"IF(H430>0,ROUND(H430*L428,0),0)","v":49060},{"$f":"IF(K432>L432,0,L432-K432)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H414","v":1722000},{"$f":"VLOOKUP(H435,A435:C439,3)","v":0.3},{"$f":"INDEX(D435:D439,MATCH(I435,C435:C439,0))","v":150000},{"$f":"INDEX(E435:E439,MATCH(I435,C435:C439,0))","v":19000},{"$f":"IF(H435>H439,VLOOKUP(H435,A435:F439,6),0)","v":0.1},{"$f":"VLOOKUP(H435,A435:G439,7)","v":0}]
[{"$f":"B435+1","v":50001},60000,0.1,{"$f":"B435","v":50000},{"$f":"(B436-B435)*C436","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B436+1","v":60001},150000,0.2,{"$f":"B436","v":60000},{"$f":"E436+(B437-B436)*C437","v":19000},0.1,0,{"$f":"IF(I435=C439,E438+ROUND((H435-J435),0)*I435,IF(I435=C438,E437+ROUND((H435-J435)*I435,0),IF(I435=C437,E436+ROUND((H435-J435)*I435,0),IF(I435=C436,E435+ROUND((H435-J435)*I435,0),E434+ROUND((H435-J435)*I435,0)))))","v":490600},{"$f":"MIN(K439:L439)","v":49060},{"$f":"ROUND(SUM(H437+I437)*M435,0)","v":0},{"$f":"SUM(H437:J437)","v":539660}]
[{"$f":"B437+1","v":150001},null,0.3,{"$f":"B437","v":150000},{"$f":"IF(J435=0,0,E437)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H432","v":60000},{"$f":"IF(H435>H439,H435-H439,0)","v":1662000},{"$f":"IF(I439>0,ROUND(I439*I435,0),0)","v":498600},{"$f":"I439-J439","v":1163400},{"$f":"IF(H437>0,ROUND(H437*L435,0),0)","v":49060},{"$f":"IF(K439>L439,0,L439-K439)","v":0}]
[null,null,2000,{"$f":"C440+1","v":2001},null,"2000-01"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C440","v":2000},{"$f":"D440","v":2001}]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":1722000},{"$f":"VLOOKUP(H443,A443:C447,3)","v":0.3},{"$f":"INDEX(D443:D447,MATCH(I443,C443:C447,0))","v":150000},{"$f":"INDEX(E443:E447,MATCH(I443,C443:C447,0))","v":19000},{"$f":"IF(H443>H447,VLOOKUP(H443,A443:F447,6),0)","v":0.17},{"$f":"VLOOKUP(H443,A443:G447,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B443,IF($E$3=\"Female\",B450,IF($E$3=\"Senior Citizen\",B457,B464)))","v":50000},0]
[{"$f":"B443+1","v":50001},60000,0.1,{"$f":"B443","v":50000},{"$f":"(B444-B443)*C444","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O443+1","v":50001},60000,0.1]
[{"$f":"B444+1","v":60001},150000,0.2,{"$f":"B444","v":60000},{"$f":"E444+(B445-B444)*C445","v":19000},0.12,0,{"$f":"IF(I443=C447,E446+ROUND((H443-J443),0)*I443,IF(I443=C446,E445+ROUND((H443-J443)*I443,0),IF(I443=C445,E444+ROUND((H443-J443)*I443,0),IF(I443=C444,E443+ROUND((H443-J443)*I443,0),E442+ROUND((H443-J443)*I443,0)))))","v":490600},{"$f":"MIN(K447:L447)","v":83402},{"$f":"ROUND(SUM(H445+I445)*M443,0)","v":0},{"$f":"SUM(H445:J445)","v":574002},null,null,{"$f":"O444+1","v":60001},150000,0.2]
[{"$f":"B445+1","v":150001},null,0.3,{"$f":"B445","v":150000},{"$f":"IF(J443=0,0,E445)","v":19000},0.17,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O445+1","v":150001},0,0.3]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"IF(H443>150000,150000,60000)","v":150000},{"$f":"IF(H443>H447,H443-H447,0)","v":1572000},{"$f":"IF(I447>0,ROUND(I447*I443,0),0)","v":471600},{"$f":"I447-J447","v":1100400},{"$f":"IF(H445>0,ROUND(H445*L443,0),0)","v":83402},{"$f":"IF(K447>L447,0,L447-K447)","v":0},{"$f":"O446+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H445,IF($E$3=\"Female\",H452,IF($E$3=\"Senior Citizen\",H459,H466)))","v":490600}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I445,IF($E$3=\"Female\",I452,IF($E$3=\"Senior Citizen\",I459,I466)))","v":83402}]
[0,50000,0,0,0,0,0,{"$f":"H443","v":1722000},{"$f":"VLOOKUP(H450,A450:C454,3)","v":0.3},{"$f":"INDEX(D450:D454,MATCH(I450,C450:C454,0))","v":150000},{"$f":"INDEX(E450:E454,MATCH(I450,C450:C454,0))","v":19000},{"$f":"IF(H450>H454,VLOOKUP(H450,A450:F454,6),0)","v":0.17},{"$f":"VLOOKUP(H450,A450:G454,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J445,IF($E$3=\"Female\",J452,IF($E$3=\"Senior Citizen\",J459,J466)))","v":0}]
[{"$f":"B450+1","v":50001},60000,0.1,{"$f":"B450","v":50000},{"$f":"(B451-B450)*C451","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K445,IF($E$3=\"Female\",K452,IF($E$3=\"Senior Citizen\",K459,K466)))","v":574002}]
[{"$f":"B451+1","v":60001},150000,0.2,{"$f":"B451","v":60000},{"$f":"E451+(B452-B451)*C452","v":19000},0.12,0,{"$f":"IF(I450=C454,E453+ROUND((H450-J450),0)*I450,IF(I450=C453,E452+ROUND((H450-J450)*I450,0),IF(I450=C452,E451+ROUND((H450-J450)*I450,0),IF(I450=C451,E450+ROUND((H450-J450)*I450,0),E449+ROUND((H450-J450)*I450,0)))))","v":490600},{"$f":"MIN(K454:L454)","v":83402},{"$f":"ROUND(SUM(H452+I452)*M450,0)","v":0},{"$f":"SUM(H452:J452)","v":574002},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A442,IF($E$3=\"Female\",A449,IF($E$3=\"Senior Citizen\",A456,A463)))","v":"(below 65 years)"}]
[{"$f":"B452+1","v":150001},null,0.3,{"$f":"B452","v":150000},{"$f":"IF(J450=0,0,E452)","v":19000},0.17,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M447,IF($E$3=\"Female\",M454,IF($E$3=\"Senior Citizen\",M461,M468)))","v":0}]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"IF(H450>150000,150000,60000)","v":150000},{"$f":"IF(H450>H454,H450-H454,0)","v":1572000},{"$f":"IF(I454>0,ROUND(I454*I450,0),0)","v":471600},{"$f":"I454-J454","v":1100400},{"$f":"IF(H452>0,ROUND(H452*L450,0),0)","v":83402},{"$f":"IF(K454>L454,0,L454-K454)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K445,IF($E$3=\"Female\",K452,IF($E$3=\"Senior Citizen\",K459,K466)))","v":574002}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 65 years)"]
[0,50000,0,0,0,0,0,{"$f":"H443","v":1722000},{"$f":"VLOOKUP(H457,A457:C461,3)","v":0.3},{"$f":"INDEX(D457:D461,MATCH(I457,C457:C461,0))","v":150000},{"$f":"INDEX(E457:E461,MATCH(I457,C457:C461,0))","v":19000},{"$f":"IF(H457>H461,VLOOKUP(H457,A457:F461,6),0)","v":0.17},{"$f":"VLOOKUP(H457,A457:G461,7)","v":0}]
[{"$f":"B457+1","v":50001},60000,0.1,{"$f":"B457","v":50000},{"$f":"(B458-B457)*C458","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B458+1","v":60001},150000,0.2,{"$f":"B458","v":60000},{"$f":"E458+(B459-B458)*C459","v":19000},0.12,0,{"$f":"IF(I457=C461,E460+ROUND((H457-J457),0)*I457,IF(I457=C460,E459+ROUND((H457-J457)*I457,0),IF(I457=C459,E458+ROUND((H457-J457)*I457,0),IF(I457=C458,E457+ROUND((H457-J457)*I457,0),E456+ROUND((H457-J457)*I457,0)))))","v":490600},{"$f":"MIN(K461:L461)","v":83402},{"$f":"ROUND(SUM(H459+I459)*M457,0)","v":0},{"$f":"SUM(H459:J459)","v":574002}]
[{"$f":"B459+1","v":150001},null,0.3,{"$f":"B459","v":150000},{"$f":"IF(J457=0,0,E459)","v":19000},0.17,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"IF(H457>150000,150000,60000)","v":150000},{"$f":"IF(H457>H461,H457-H461,0)","v":1572000},{"$f":"IF(I461>0,ROUND(I461*I457,0),0)","v":471600},{"$f":"I461-J461","v":1100400},{"$f":"IF(H459>0,ROUND(H459*L457,0),0)","v":83402},{"$f":"IF(K461>L461,0,L461-K461)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H457","v":1722000},{"$f":"VLOOKUP(H464,A464:C468,3)","v":0.3},{"$f":"INDEX(D464:D468,MATCH(I464,C464:C468,0))","v":150000},{"$f":"INDEX(E464:E468,MATCH(I464,C464:C468,0))","v":19000},{"$f":"IF(H464>H468,VLOOKUP(H464,A464:F468,6),0)","v":0.17},{"$f":"VLOOKUP(H464,A464:G468,7)","v":0}]
[{"$f":"B464+1","v":50001},60000,0.1,{"$f":"B464","v":50000},{"$f":"(B465-B464)*C465","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B465+1","v":60001},150000,0.2,{"$f":"B465","v":60000},{"$f":"E465+(B466-B465)*C466","v":19000},0.12,0,{"$f":"IF(I464=C468,E467+ROUND((H464-J464),0)*I464,IF(I464=C467,E466+ROUND((H464-J464)*I464,0),IF(I464=C466,E465+ROUND((H464-J464)*I464,0),IF(I464=C465,E464+ROUND((H464-J464)*I464,0),E463+ROUND((H464-J464)*I464,0)))))","v":490600},{"$f":"MIN(K468:L468)","v":83402},{"$f":"ROUND(SUM(H466+I466)*M464,0)","v":0},{"$f":"SUM(H466:J466)","v":574002}]
[{"$f":"B466+1","v":150001},null,0.3,{"$f":"B466","v":150000},{"$f":"IF(J464=0,0,E466)","v":19000},0.17,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"IF(H464>150000,150000,60000)","v":150000},{"$f":"IF(H464>H468,H464-H468,0)","v":1572000},{"$f":"IF(I468>0,ROUND(I468*I464,0),0)","v":471600},{"$f":"I468-J468","v":1100400},{"$f":"IF(H466>0,ROUND(H466*L464,0),0)","v":83402},{"$f":"IF(K468>L468,0,L468-K468)","v":0}]
[null,null,2001,{"$f":"C469+1","v":2002},null,"2001-02"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C469","v":2001},{"$f":"D469","v":2002}]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":1722000},{"$f":"VLOOKUP(H472,A472:C476,3)","v":0.3},{"$f":"INDEX(D472:D476,MATCH(I472,C472:C476,0))","v":150000},{"$f":"INDEX(E472:E476,MATCH(I472,C472:C476,0))","v":19000},{"$f":"IF(H472>H476,VLOOKUP(H472,A472:F476,6),0)","v":0.02},{"$f":"VLOOKUP(H472,A472:G476,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B472,IF($E$3=\"Female\",B479,IF($E$3=\"Senior Citizen\",B486,B493)))","v":50000},0]
[{"$f":"B472+1","v":50001},60000,0.1,{"$f":"B472","v":50000},{"$f":"(B473-B472)*C473","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O472+1","v":50001},60000,0.1]
[{"$f":"B473+1","v":60001},150000,0.2,{"$f":"B473","v":60000},{"$f":"E473+(B474-B473)*C474","v":19000},0.02,0,{"$f":"IF(I472=C476,E475+ROUND((H472-J472),0)*I472,IF(I472=C475,E474+ROUND((H472-J472)*I472,0),IF(I472=C474,E473+ROUND((H472-J472)*I472,0),IF(I472=C473,E472+ROUND((H472-J472)*I472,0),E471+ROUND((H472-J472)*I472,0)))))","v":490600},{"$f":"MIN(K476:L476)","v":9812},{"$f":"ROUND(SUM(H474+I474)*M472,0)","v":0},{"$f":"SUM(H474:J474)","v":500412},null,null,{"$f":"O473+1","v":60001},150000,0.2]
[{"$f":"B474+1","v":150001},null,0.3,{"$f":"B474","v":150000},{"$f":"IF(J472=0,0,E474)","v":19000},0.02,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O474+1","v":150001},0,0.3]
["Surcharge Limit",null,null,60000,null,null,null,60000,{"$f":"IF(H472>H476,H472-H476,0)","v":1662000},{"$f":"IF(I476>0,ROUND(I476*I472,0),0)","v":498600},{"$f":"I476-J476","v":1163400},{"$f":"IF(H474>0,ROUND(H474*L472,0),0)","v":9812},{"$f":"IF(K476>L476,0,L476-K476)","v":0},{"$f":"O475+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H474,IF($E$3=\"Female\",H481,IF($E$3=\"Senior Citizen\",H488,H495)))","v":490600}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I474,IF($E$3=\"Female\",I481,IF($E$3=\"Senior Citizen\",I488,I495)))","v":9812}]
[0,50000,0,0,0,0,0,{"$f":"H472","v":1722000},{"$f":"VLOOKUP(H479,A479:C483,3)","v":0.3},{"$f":"INDEX(D479:D483,MATCH(I479,C479:C483,0))","v":150000},{"$f":"INDEX(E479:E483,MATCH(I479,C479:C483,0))","v":19000},{"$f":"IF(H479>H483,VLOOKUP(H479,A479:F483,6),0)","v":0.02},{"$f":"VLOOKUP(H479,A479:G483,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J474,IF($E$3=\"Female\",J481,IF($E$3=\"Senior Citizen\",J488,J495)))","v":0}]
[{"$f":"B479+1","v":50001},60000,0.1,{"$f":"B479","v":50000},{"$f":"(B480-B479)*C480","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K474,IF($E$3=\"Female\",K481,IF($E$3=\"Senior Citizen\",K488,K495)))","v":500412}]
[{"$f":"B480+1","v":60001},150000,0.2,{"$f":"B480","v":60000},{"$f":"E480+(B481-B480)*C481","v":19000},0.02,0,{"$f":"IF(I479=C483,E482+ROUND((H479-J479),0)*I479,IF(I479=C482,E481+ROUND((H479-J479)*I479,0),IF(I479=C481,E480+ROUND((H479-J479)*I479,0),IF(I479=C480,E479+ROUND((H479-J479)*I479,0),E478+ROUND((H479-J479)*I479,0)))))","v":490600},{"$f":"MIN(K483:L483)","v":9812},{"$f":"ROUND(SUM(H481+I481)*M479,0)","v":0},{"$f":"SUM(H481:J481)","v":500412},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A471,IF($E$3=\"Female\",A478,IF($E$3=\"Senior Citizen\",A485,A492)))","v":"(below 65 years)"}]
[{"$f":"B481+1","v":150001},null,0.3,{"$f":"B481","v":150000},{"$f":"IF(J479=0,0,E481)","v":19000},0.02,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M476,IF($E$3=\"Female\",M483,IF($E$3=\"Senior Citizen\",M490,M497)))","v":0}]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H476","v":60000},{"$f":"IF(H479>H483,H479-H483,0)","v":1662000},{"$f":"IF(I483>0,ROUND(I483*I479,0),0)","v":498600},{"$f":"I483-J483","v":1163400},{"$f":"IF(H481>0,ROUND(H481*L479,0),0)","v":9812},{"$f":"IF(K483>L483,0,L483-K483)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K474,IF($E$3=\"Female\",K481,IF($E$3=\"Senior Citizen\",K488,K495)))","v":500412}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 65 years)"]
[0,50000,0,0,0,0,0,{"$f":"H472","v":1722000},{"$f":"VLOOKUP(H486,A486:C490,3)","v":0.3},{"$f":"INDEX(D486:D490,MATCH(I486,C486:C490,0))","v":150000},{"$f":"INDEX(E486:E490,MATCH(I486,C486:C490,0))","v":19000},{"$f":"IF(H486>H490,VLOOKUP(H486,A486:F490,6),0)","v":0.1},{"$f":"VLOOKUP(H486,A486:G490,7)","v":0}]
[{"$f":"B486+1","v":50001},60000,0.1,{"$f":"B486","v":50000},{"$f":"(B487-B486)*C487","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B487+1","v":60001},150000,0.2,{"$f":"B487","v":60000},{"$f":"E487+(B488-B487)*C488","v":19000},0.1,0,{"$f":"IF(I486=C490,E489+ROUND((H486-J486),0)*I486,IF(I486=C489,E488+ROUND((H486-J486)*I486,0),IF(I486=C488,E487+ROUND((H486-J486)*I486,0),IF(I486=C487,E486+ROUND((H486-J486)*I486,0),E485+ROUND((H486-J486)*I486,0)))))","v":490600},{"$f":"MIN(K490:L490)","v":49060},{"$f":"ROUND(SUM(H488+I488)*M486,0)","v":0},{"$f":"SUM(H488:J488)","v":539660}]
[{"$f":"B488+1","v":150001},null,0.3,{"$f":"B488","v":150000},{"$f":"IF(J486=0,0,E488)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H483","v":60000},{"$f":"IF(H486>H490,H486-H490,0)","v":1662000},{"$f":"IF(I490>0,ROUND(I490*I486,0),0)","v":498600},{"$f":"I490-J490","v":1163400},{"$f":"IF(H488>0,ROUND(H488*L486,0),0)","v":49060},{"$f":"IF(K490>L490,0,L490-K490)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H472","v":1722000},{"$f":"VLOOKUP(H493,A493:C497,3)","v":0.3},{"$f":"INDEX(D493:D497,MATCH(I493,C493:C497,0))","v":150000},{"$f":"INDEX(E493:E497,MATCH(I493,C493:C497,0))","v":19000},{"$f":"IF(H493>H497,VLOOKUP(H493,A493:F497,6),0)","v":0.02},{"$f":"VLOOKUP(H493,A493:G497,7)","v":0}]
[{"$f":"B493+1","v":50001},60000,0.1,{"$f":"B493","v":50000},{"$f":"(B494-B493)*C494","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B494+1","v":60001},150000,0.2,{"$f":"B494","v":60000},{"$f":"E494+(B495-B494)*C495","v":19000},0.02,0,{"$f":"IF(I493=C497,E496+ROUND((H493-J493),0)*I493,IF(I493=C496,E495+ROUND((H493-J493)*I493,0),IF(I493=C495,E494+ROUND((H493-J493)*I493,0),IF(I493=C494,E493+ROUND((H493-J493)*I493,0),E492+ROUND((H493-J493)*I493,0)))))","v":490600},{"$f":"MIN(K497:L497)","v":9812},{"$f":"ROUND(SUM(H495+I495)*M493,0)","v":0},{"$f":"SUM(H495:J495)","v":500412}]
[{"$f":"B495+1","v":150001},null,0.3,{"$f":"B495","v":150000},{"$f":"IF(J493=0,0,E495)","v":19000},0.02,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H490","v":60000},{"$f":"IF(H493>H497,H493-H497,0)","v":1662000},{"$f":"IF(I497>0,ROUND(I497*I493,0),0)","v":498600},{"$f":"I497-J497","v":1163400},{"$f":"IF(H495>0,ROUND(H495*L493,0),0)","v":9812},{"$f":"IF(K497>L497,0,L497-K497)","v":0}]
[null,null,2002,{"$f":"C498+1","v":2003},null,"2002-03"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C498","v":2002},{"$f":"D498","v":2003}]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":1722000},{"$f":"VLOOKUP(H501,A501:C505,3)","v":0.3},{"$f":"INDEX(D501:D505,MATCH(I501,C501:C505,0))","v":150000},{"$f":"INDEX(E501:E505,MATCH(I501,C501:C505,0))","v":19000},{"$f":"IF(H501>H505,VLOOKUP(H501,A501:F505,6),0)","v":0.05},{"$f":"VLOOKUP(H501,A501:G505,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B501,IF($E$3=\"Female\",B508,IF($E$3=\"Senior Citizen\",B515,B522)))","v":50000},0]
[{"$f":"B501+1","v":50001},60000,0.1,{"$f":"B501","v":50000},{"$f":"(B502-B501)*C502","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O501+1","v":50001},60000,0.1]
[{"$f":"B502+1","v":60001},150000,0.2,{"$f":"B502","v":60000},{"$f":"E502+(B503-B502)*C503","v":19000},0.05,0,{"$f":"IF(I501=C505,E504+ROUND((H501-J501),0)*I501,IF(I501=C504,E503+ROUND((H501-J501)*I501,0),IF(I501=C503,E502+ROUND((H501-J501)*I501,0),IF(I501=C502,E501+ROUND((H501-J501)*I501,0),E500+ROUND((H501-J501)*I501,0)))))","v":490600},{"$f":"MIN(K505:L505)","v":24530},{"$f":"ROUND(SUM(H503+I503)*M501,0)","v":0},{"$f":"SUM(H503:J503)","v":515130},null,null,{"$f":"O502+1","v":60001},150000,0.2]
[{"$f":"B503+1","v":150001},null,0.3,{"$f":"B503","v":150000},{"$f":"IF(J501=0,0,E503)","v":19000},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O503+1","v":150001},0,0.3]
["Surcharge Limit",null,null,60000,null,null,null,60000,{"$f":"IF(H501>H505,H501-H505,0)","v":1662000},{"$f":"IF(I505>0,ROUND(I505*I501,0),0)","v":498600},{"$f":"I505-J505","v":1163400},{"$f":"IF(H503>0,ROUND(H503*L501,0),0)","v":24530},{"$f":"IF(K505>L505,0,L505-K505)","v":0},{"$f":"O504+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H503,IF($E$3=\"Female\",H510,IF($E$3=\"Senior Citizen\",H517,H524)))","v":490600}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I503,IF($E$3=\"Female\",I510,IF($E$3=\"Senior Citizen\",I517,I524)))","v":24530}]
[0,50000,0,0,0,0,0,{"$f":"H501","v":1722000},{"$f":"VLOOKUP(H508,A508:C512,3)","v":0.3},{"$f":"INDEX(D508:D512,MATCH(I508,C508:C512,0))","v":150000},{"$f":"INDEX(E508:E512,MATCH(I508,C508:C512,0))","v":19000},{"$f":"IF(H508>H512,VLOOKUP(H508,A508:F512,6),0)","v":0.05},{"$f":"VLOOKUP(H508,A508:G512,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J503,IF($E$3=\"Female\",J510,IF($E$3=\"Senior Citizen\",J517,J524)))","v":0}]
[{"$f":"B508+1","v":50001},60000,0.1,{"$f":"B508","v":50000},{"$f":"(B509-B508)*C509","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K503,IF($E$3=\"Female\",K510,IF($E$3=\"Senior Citizen\",K517,K524)))","v":515130}]
[{"$f":"B509+1","v":60001},150000,0.2,{"$f":"B509","v":60000},{"$f":"E509+(B510-B509)*C510","v":19000},0.05,0,{"$f":"IF(I508=C512,E511+ROUND((H508-J508),0)*I508,IF(I508=C511,E510+ROUND((H508-J508)*I508,0),IF(I508=C510,E509+ROUND((H508-J508)*I508,0),IF(I508=C509,E508+ROUND((H508-J508)*I508,0),E507+ROUND((H508-J508)*I508,0)))))","v":490600},{"$f":"MIN(K512:L512)","v":24530},{"$f":"ROUND(SUM(H510+I510)*M508,0)","v":0},{"$f":"SUM(H510:J510)","v":515130},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A500,IF($E$3=\"Female\",A507,IF($E$3=\"Senior Citizen\",A514,A521)))","v":"(below 65 years)"}]
[{"$f":"B510+1","v":150001},null,0.3,{"$f":"B510","v":150000},{"$f":"IF(J508=0,0,E510)","v":19000},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M505,IF($E$3=\"Female\",M512,IF($E$3=\"Senior Citizen\",M519,M526)))","v":0}]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H505","v":60000},{"$f":"IF(H508>H512,H508-H512,0)","v":1662000},{"$f":"IF(I512>0,ROUND(I512*I508,0),0)","v":498600},{"$f":"I512-J512","v":1163400},{"$f":"IF(H510>0,ROUND(H510*L508,0),0)","v":24530},{"$f":"IF(K512>L512,0,L512-K512)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K503,IF($E$3=\"Female\",K510,IF($E$3=\"Senior Citizen\",K517,K524)))","v":515130}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 65 years)"]
[0,50000,0,0,0,0,0,{"$f":"H501","v":1722000},{"$f":"VLOOKUP(H515,A515:C519,3)","v":0.3},{"$f":"INDEX(D515:D519,MATCH(I515,C515:C519,0))","v":150000},{"$f":"INDEX(E515:E519,MATCH(I515,C515:C519,0))","v":19000},{"$f":"IF(H515>H519,VLOOKUP(H515,A515:F519,6),0)","v":0.05},{"$f":"VLOOKUP(H515,A515:G519,7)","v":0}]
[{"$f":"B515+1","v":50001},60000,0.1,{"$f":"B515","v":50000},{"$f":"(B516-B515)*C516","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B516+1","v":60001},150000,0.2,{"$f":"B516","v":60000},{"$f":"E516+(B517-B516)*C517","v":19000},0.05,0,{"$f":"IF(I515=C519,E518+ROUND((H515-J515),0)*I515,IF(I515=C518,E517+ROUND((H515-J515)*I515,0),IF(I515=C517,E516+ROUND((H515-J515)*I515,0),IF(I515=C516,E515+ROUND((H515-J515)*I515,0),E514+ROUND((H515-J515)*I515,0)))))","v":490600},{"$f":"MIN(K519:L519)","v":24530},{"$f":"ROUND(SUM(H517+I517)*M515,0)","v":0},{"$f":"SUM(H517:J517)","v":515130}]
[{"$f":"B517+1","v":150001},null,0.3,{"$f":"B517","v":150000},{"$f":"IF(J515=0,0,E517)","v":19000},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H512","v":60000},{"$f":"IF(H515>H519,H515-H519,0)","v":1662000},{"$f":"IF(I519>0,ROUND(I519*I515,0),0)","v":498600},{"$f":"I519-J519","v":1163400},{"$f":"IF(H517>0,ROUND(H517*L515,0),0)","v":24530},{"$f":"IF(K519>L519,0,L519-K519)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H501","v":1722000},{"$f":"VLOOKUP(H522,A522:C526,3)","v":0.3},{"$f":"INDEX(D522:D526,MATCH(I522,C522:C526,0))","v":150000},{"$f":"INDEX(E522:E526,MATCH(I522,C522:C526,0))","v":19000},{"$f":"IF(H522>H526,VLOOKUP(H522,A522:F526,6),0)","v":0.05},{"$f":"VLOOKUP(H522,A522:G526,7)","v":0}]
[{"$f":"B522+1","v":50001},60000,0.1,{"$f":"B522","v":50000},{"$f":"(B523-B522)*C523","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B523+1","v":60001},150000,0.2,{"$f":"B523","v":60000},{"$f":"E523+(B524-B523)*C524","v":19000},0.05,0,{"$f":"IF(I522=C526,E525+ROUND((H522-J522),0)*I522,IF(I522=C525,E524+ROUND((H522-J522)*I522,0),IF(I522=C524,E523+ROUND((H522-J522)*I522,0),IF(I522=C523,E522+ROUND((H522-J522)*I522,0),E521+ROUND((H522-J522)*I522,0)))))","v":490600},{"$f":"MIN(K526:L526)","v":24530},{"$f":"ROUND(SUM(H524+I524)*M522,0)","v":0},{"$f":"SUM(H524:J524)","v":515130}]
[{"$f":"B524+1","v":150001},null,0.3,{"$f":"B524","v":150000},{"$f":"IF(J522=0,0,E524)","v":19000},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H519","v":60000},{"$f":"IF(H522>H526,H522-H526,0)","v":1662000},{"$f":"IF(I526>0,ROUND(I526*I522,0),0)","v":498600},{"$f":"I526-J526","v":1163400},{"$f":"IF(H524>0,ROUND(H524*L522,0),0)","v":24530},{"$f":"IF(K526>L526,0,L526-K526)","v":0}]
[null,null,2003,{"$f":"C527+1","v":2004},null,"2003-04"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C527","v":2003},{"$f":"D527","v":2004}]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":1722000},{"$f":"VLOOKUP(H530,A530:C534,3)","v":0.3},{"$f":"INDEX(D530:D534,MATCH(I530,C530:C534,0))","v":150000},{"$f":"INDEX(E530:E534,MATCH(I530,C530:C534,0))","v":19000},{"$f":"IF(H530>H534,VLOOKUP(H530,A530:F534,6),0)","v":0.1},{"$f":"VLOOKUP(H530,A530:G534,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B530,IF($E$3=\"Female\",B537,IF($E$3=\"Senior Citizen\",B544,B551)))","v":50000},0]
[{"$f":"B530+1","v":50001},60000,0.1,{"$f":"B530","v":50000},{"$f":"(B531-B530)*C531","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O530+1","v":50001},60000,0.1]
[{"$f":"B531+1","v":60001},150000,0.2,{"$f":"B531","v":60000},{"$f":"E531+(B532-B531)*C532","v":19000},0.1,0,{"$f":"IF(I530=C534,E533+ROUND((H530-J530),0)*I530,IF(I530=C533,E532+ROUND((H530-J530)*I530,0),IF(I530=C532,E531+ROUND((H530-J530)*I530,0),IF(I530=C531,E530+ROUND((H530-J530)*I530,0),E529+ROUND((H530-J530)*I530,0)))))","v":490600},{"$f":"MIN(K534:L534)","v":49060},{"$f":"ROUND(SUM(H532+I532)*M530,0)","v":0},{"$f":"SUM(H532:J532)","v":539660},null,null,{"$f":"O531+1","v":60001},150000,0.2]
[{"$f":"B532+1","v":150001},null,0.3,{"$f":"B532","v":150000},{"$f":"IF(J530=0,0,E532)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O532+1","v":150001},0,0.3]
["Surcharge Limit",null,null,850000,null,null,null,850000,{"$f":"IF(H530>H534,H530-H534,0)","v":872000},{"$f":"IF(I534>0,ROUND(I534*I530,0),0)","v":261600},{"$f":"I534-J534","v":610400},{"$f":"IF(H532>0,ROUND(H532*L530,0),0)","v":49060},{"$f":"IF(K534>L534,0,L534-K534)","v":0},{"$f":"O533+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H532,IF($E$3=\"Female\",H539,IF($E$3=\"Senior Citizen\",H546,H553)))","v":490600}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I532,IF($E$3=\"Female\",I539,IF($E$3=\"Senior Citizen\",I546,I553)))","v":49060}]
[0,50000,0,0,0,0,0,{"$f":"H530","v":1722000},{"$f":"VLOOKUP(H537,A537:C541,3)","v":0.3},{"$f":"INDEX(D537:D541,MATCH(I537,C537:C541,0))","v":150000},{"$f":"INDEX(E537:E541,MATCH(I537,C537:C541,0))","v":19000},{"$f":"IF(H537>H541,VLOOKUP(H537,A537:F541,6),0)","v":0.1},{"$f":"VLOOKUP(H537,A537:G541,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J532,IF($E$3=\"Female\",J539,IF($E$3=\"Senior Citizen\",J546,J553)))","v":0}]
[{"$f":"B537+1","v":50001},60000,0.1,{"$f":"B537","v":50000},{"$f":"(B538-B537)*C538","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K532,IF($E$3=\"Female\",K539,IF($E$3=\"Senior Citizen\",K546,K553)))","v":539660}]
[{"$f":"B538+1","v":60001},150000,0.2,{"$f":"B538","v":60000},{"$f":"E538+(B539-B538)*C539","v":19000},0.1,0,{"$f":"IF(I537=C541,E540+ROUND((H537-J537),0)*I537,IF(I537=C540,E539+ROUND((H537-J537)*I537,0),IF(I537=C539,E538+ROUND((H537-J537)*I537,0),IF(I537=C538,E537+ROUND((H537-J537)*I537,0),E536+ROUND((H537-J537)*I537,0)))))","v":490600},{"$f":"MIN(K541:L541)","v":49060},{"$f":"ROUND(SUM(H539+I539)*M537,0)","v":0},{"$f":"SUM(H539:J539)","v":539660},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A529,IF($E$3=\"Female\",A536,IF($E$3=\"Senior Citizen\",A543,A550)))","v":"(below 65 years)"}]
[{"$f":"B539+1","v":150001},null,0.3,{"$f":"B539","v":150000},{"$f":"IF(J537=0,0,E539)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M534,IF($E$3=\"Female\",M541,IF($E$3=\"Senior Citizen\",M548,M555)))","v":0}]
["Surcharge Limit",null,null,850000,null,null,null,{"$f":"H534","v":850000},{"$f":"IF(H537>H541,H537-H541,0)","v":872000},{"$f":"IF(I541>0,ROUND(I541*I537,0),0)","v":261600},{"$f":"I541-J541","v":610400},{"$f":"IF(H539>0,ROUND(H539*L537,0),0)","v":49060},{"$f":"IF(K541>L541,0,L541-K541)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K532,IF($E$3=\"Female\",K539,IF($E$3=\"Senior Citizen\",K546,K553)))","v":539660}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 65 years)"]
[0,50000,0,0,0,0,0,{"$f":"H530","v":1722000},{"$f":"VLOOKUP(H544,A544:C548,3)","v":0.3},{"$f":"INDEX(D544:D548,MATCH(I544,C544:C548,0))","v":150000},{"$f":"INDEX(E544:E548,MATCH(I544,C544:C548,0))","v":19000},{"$f":"IF(H544>H548,VLOOKUP(H544,A544:F548,6),0)","v":0.1},{"$f":"VLOOKUP(H544,A544:G548,7)","v":0}]
[{"$f":"B544+1","v":50001},60000,0.1,{"$f":"B544","v":50000},{"$f":"(B545-B544)*C545","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B545+1","v":60001},150000,0.2,{"$f":"B545","v":60000},{"$f":"E545+(B546-B545)*C546","v":19000},0.1,0,{"$f":"IF(I544=C548,E547+ROUND((H544-J544),0)*I544,IF(I544=C547,E546+ROUND((H544-J544)*I544,0),IF(I544=C546,E545+ROUND((H544-J544)*I544,0),IF(I544=C545,E544+ROUND((H544-J544)*I544,0),E543+ROUND((H544-J544)*I544,0)))))","v":490600},{"$f":"MIN(K548:L548)","v":49060},{"$f":"ROUND(SUM(H546+I546)*M544,0)","v":0},{"$f":"SUM(H546:J546)","v":539660}]
[{"$f":"B546+1","v":150001},null,0.3,{"$f":"B546","v":150000},{"$f":"IF(J544=0,0,E546)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,850000,null,null,null,{"$f":"H541","v":850000},{"$f":"IF(H544>H548,H544-H548,0)","v":872000},{"$f":"IF(I548>0,ROUND(I548*I544,0),0)","v":261600},{"$f":"I548-J548","v":610400},{"$f":"IF(H546>0,ROUND(H546*L544,0),0)","v":49060},{"$f":"IF(K548>L548,0,L548-K548)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H530","v":1722000},{"$f":"VLOOKUP(H551,A551:C555,3)","v":0.3},{"$f":"INDEX(D551:D555,MATCH(I551,C551:C555,0))","v":150000},{"$f":"INDEX(E551:E555,MATCH(I551,C551:C555,0))","v":19000},{"$f":"IF(H551>H555,VLOOKUP(H551,A551:F555,6),0)","v":0.1},{"$f":"VLOOKUP(H551,A551:G555,7)","v":0}]
[{"$f":"B551+1","v":50001},60000,0.1,{"$f":"B551","v":50000},{"$f":"(B552-B551)*C552","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B552+1","v":60001},150000,0.2,{"$f":"B552","v":60000},{"$f":"E552+(B553-B552)*C553","v":19000},0.1,0,{"$f":"IF(I551=C555,E554+ROUND((H551-J551),0)*I551,IF(I551=C554,E553+ROUND((H551-J551)*I551,0),IF(I551=C553,E552+ROUND((H551-J551)*I551,0),IF(I551=C552,E551+ROUND((H551-J551)*I551,0),E550+ROUND((H551-J551)*I551,0)))))","v":490600},{"$f":"MIN(K555:L555)","v":49060},{"$f":"ROUND(SUM(H553+I553)*M551,0)","v":0},{"$f":"SUM(H553:J553)","v":539660}]
[{"$f":"B553+1","v":150001},null,0.3,{"$f":"B553","v":150000},{"$f":"IF(J551=0,0,E553)","v":19000},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,850000,null,null,null,{"$f":"H548","v":850000},{"$f":"IF(H551>H555,H551-H555,0)","v":872000},{"$f":"IF(I555>0,ROUND(I555*I551,0),0)","v":261600},{"$f":"I555-J555","v":610400},{"$f":"IF(H553>0,ROUND(H553*L551,0),0)","v":49060},{"$f":"IF(K555>L555,0,L555-K555)","v":0}]
[null,null,2004,{"$f":"C556+1","v":2005},null,"2004-05",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2004,{"$f":"AC556+1","v":2005},null,"2004-05"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due",null,null,"Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C556","v":2004},{"$f":"D556","v":2005},null,null,null,null,null,null,null,null,null,null,"(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"AC556","v":2004},{"$f":"AD556","v":2005}]
[0,50000,0,0,0,0,0,{"$f":"$E$4","v":1722000},{"$f":"VLOOKUP(H559,A559:C563,3)","v":0.3},{"$f":"INDEX(D559:D563,MATCH(I559,C559:C563,0))","v":150000},{"$f":"INDEX(E559:E563,MATCH(I559,C559:C563,0))","v":19000},{"$f":"IF(H559>H563,VLOOKUP(H559,A559:F563,6),0)","v":0.1},{"$f":"VLOOKUP(H559,A559:G563,7)","v":0.02},0,{"$f":"IF($E$3=\"Male\",B559,IF($E$3=\"Female\",B566,IF($E$3=\"Senior Citizen\",B573,B580)))","v":50000},0,null,null,null,null,null,null,null,null,null,null,0,50000,0,0,0,0,0,{"$f":"$E$4","v":1722000},{"$f":"VLOOKUP(AH559,AA559:AC563,3)","v":0.3},{"$f":"INDEX(AD559:AD563,MATCH(AI559,AC559:AC563,0))","v":150000},{"$f":"INDEX(AE559:AE563,MATCH(AI559,AC559:AC563,0))","v":19000},{"$f":"IF(AH559>AH563,VLOOKUP(AH559,AA559:AF563,6),0)","v":0.1},{"$f":"VLOOKUP(AH559,AA559:AG563,7)","v":0.02},0,{"$f":"IF($E$3=\"Male\",AB559,IF($E$3=\"Female\",AB566,IF($E$3=\"Senior Citizen\",AB573,AB580)))","v":50000},0]
[{"$f":"B559+1","v":50001},60000,0.1,{"$f":"B559","v":50000},{"$f":"(B560-B559)*C560","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O559+1","v":50001},60000,0.1,null,null,null,null,null,null,null,null,null,null,{"$f":"AB559+1","v":50001},60000,0.1,{"$f":"AB559","v":50000},{"$f":"(AB560-AB559)*AC560","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"AO559+1","v":50001},60000,0.1]
[{"$f":"B560+1","v":60001},150000,0.2,{"$f":"B560","v":60000},{"$f":"E560+(B561-B560)*C561","v":19000},0.1,0.02,{"$f":"IF(I559=C563,E562+ROUND((H559-J559),0)*I559,IF(I559=C562,E561+ROUND((H559-J559)*I559,0),IF(I559=C561,E560+ROUND((H559-J559)*I559,0),IF(I559=C560,E559+ROUND((H559-J559)*I559,0),E558+ROUND((H559-J559)*I559,0)))))-$AP$576","v":490600},{"$f":"MIN(K563:L563)","v":49060},{"$f":"ROUND(SUM(H561+I561)*M559,0)","v":10793},{"$f":"SUM(H561:J561)","v":550453},null,null,{"$f":"O560+1","v":60001},150000,0.2,null,null,null,null,null,null,null,null,null,null,{"$f":"AB560+1","v":60001},150000,0.2,{"$f":"AB560","v":60000},{"$f":"AE560+(AB561-AB560)*AC561","v":19000},0.1,0.02,{"$f":"IF(AI559=AC563,AE562+ROUND((AH559-AJ559),0)*AI559,IF(AI559=AC562,AE561+ROUND((AH559-AJ559)*AI559,0),IF(AI559=AC561,AE560+ROUND((AH559-AJ559)*AI559,0),IF(AI559=AC560,AE559+ROUND((AH559-AJ559)*AI559,0),AE558+ROUND((AH559-AJ559)*AI559,0)))))","v":490600},{"$f":"MIN(AK563:AL563)","v":49060},{"$f":"ROUND(SUM(AH561+AI561)*AM559,0)","v":10793},{"$f":"SUM(AH561:AJ561)","v":550453},null,null,{"$f":"AO560+1","v":60001},150000,0.2]
[{"$f":"B561+1","v":150001},null,0.3,{"$f":"B561","v":150000},{"$f":"IF(J559=0,0,E561)","v":19000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O561+1","v":150001},0,0.3,null,null,null,null,null,null,null,null,null,null,{"$f":"AB561+1","v":150001},null,0.3,{"$f":"AB561","v":150000},{"$f":"IF(AJ559=0,0,AE561)","v":19000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"AO561+1","v":150001},0,0.3]
["Surcharge Limit",null,null,850000,null,null,null,850000,{"$f":"IF(H559>H563,H559-H563,0)","v":872000},{"$f":"IF(I563>0,ROUND(I563*I559,0),0)","v":261600},{"$f":"I563-J563","v":610400},{"$f":"IF(H561>0,ROUND(H561*L559,0),0)","v":49060},{"$f":"IF(K563>L563,0,L563-K563)","v":0},{"$f":"O562+1","v":1},0,0,null,null,null,null,null,null,null,null,null,null,"Surcharge Limit",null,null,850000,null,null,null,850000,{"$f":"IF(AH559>AH563,AH559-AH563,0)","v":872000},{"$f":"IF(AI563>0,ROUND(AI563*AI559,0),0)","v":261600},{"$f":"AI563-AJ563","v":610400},{"$f":"IF(AH561>0,ROUND(AH561*AL559,0),0)","v":49060},{"$f":"IF(AK563>AL563,0,AL563-AK563)","v":0},{"$f":"AO562+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H561,IF($E$3=\"Female\",H568,IF($E$3=\"Senior Citizen\",H575,H582)))","v":490600},null,null,null,null,null,null,null,null,null,null,"Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",AH561,IF($E$3=\"Female\",AH568,IF($E$3=\"Senior Citizen\",AH575,AH582)))","v":490600}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I561,IF($E$3=\"Female\",I568,IF($E$3=\"Senior Citizen\",I575,I582)))","v":49060},null,null,null,null,null,null,null,null,null,null,"(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",AI561,IF($E$3=\"Female\",AI568,IF($E$3=\"Senior Citizen\",AI575,AI582)))","v":49060}]
[0,50000,0,0,0,0,0,{"$f":"H559","v":1722000},{"$f":"VLOOKUP(H566,A566:C570,3)","v":0.3},{"$f":"INDEX(D566:D570,MATCH(I566,C566:C570,0))","v":150000},{"$f":"INDEX(E566:E570,MATCH(I566,C566:C570,0))","v":19000},{"$f":"IF(H566>H570,VLOOKUP(H566,A566:F570,6),0)","v":0.1},{"$f":"VLOOKUP(H566,A566:G570,7)","v":0.02},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J561,IF($E$3=\"Female\",J568,IF($E$3=\"Senior Citizen\",J575,J582)))","v":10793},null,null,null,null,null,null,null,null,null,null,0,50000,0,0,0,0,0,{"$f":"AH559","v":1722000},{"$f":"VLOOKUP(AH566,AA566:AC570,3)","v":0.3},{"$f":"INDEX(AD566:AD570,MATCH(AI566,AC566:AC570,0))","v":150000},{"$f":"INDEX(AE566:AE570,MATCH(AI566,AC566:AC570,0))","v":19000},{"$f":"IF(AH566>AH570,VLOOKUP(AH566,AA566:AF570,6),0)","v":0.1},{"$f":"VLOOKUP(AH566,AA566:AG570,7)","v":0.02},"E. CESS",null,{"$f":"IF($E$3=\"Male\",AJ561,IF($E$3=\"Female\",AJ568,IF($E$3=\"Senior Citizen\",AJ575,AJ582)))","v":10793}]
[{"$f":"B566+1","v":50001},60000,0.1,{"$f":"B566","v":50000},{"$f":"(B567-B566)*C567","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K561,IF($E$3=\"Female\",K568,IF($E$3=\"Senior Citizen\",K575,K582)))","v":550453},null,null,null,null,null,null,null,null,null,null,{"$f":"AB566+1","v":50001},60000,0.1,{"$f":"AB566","v":50000},{"$f":"(AB567-AB566)*AC567","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",AK561,IF($E$3=\"Female\",AK568,IF($E$3=\"Senior Citizen\",AK575,AK582)))","v":550453}]
[{"$f":"B567+1","v":60001},150000,0.2,{"$f":"B567","v":60000},{"$f":"E567+(B568-B567)*C568","v":19000},0.1,0.02,{"$f":"IF(I566=C570,E569+ROUND((H566-J566),0)*I566,IF(I566=C569,E568+ROUND((H566-J566)*I566,0),IF(I566=C568,E567+ROUND((H566-J566)*I566,0),IF(I566=C567,E566+ROUND((H566-J566)*I566,0),E565+ROUND((H566-J566)*I566,0)))))-$AP$576","v":490600},{"$f":"MIN(K570:L570)","v":49060},{"$f":"ROUND(SUM(H568+I568)*M566,0)","v":10793},{"$f":"SUM(H568:J568)","v":550453},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A558,IF($E$3=\"Female\",A565,IF($E$3=\"Senior Citizen\",A572,A579)))","v":"(below 65 years)"},null,null,null,null,null,null,null,null,null,null,{"$f":"AB567+1","v":60001},150000,0.2,{"$f":"AB567","v":60000},{"$f":"AE567+(AB568-AB567)*AC568","v":19000},0.1,0.02,{"$f":"IF(AI566=AC570,AE569+ROUND((AH566-AJ566),0)*AI566,IF(AI566=AC569,AE568+ROUND((AH566-AJ566)*AI566,0),IF(AI566=AC568,AE567+ROUND((AH566-AJ566)*AI566,0),IF(AI566=AC567,AE566+ROUND((AH566-AJ566)*AI566,0),AE565+ROUND((AH566-AJ566)*AI566,0)))))","v":490600},{"$f":"MIN(AK570:AL570)","v":49060},{"$f":"ROUND(SUM(AH568+AI568)*AM566,0)","v":10793},{"$f":"SUM(AH568:AJ568)","v":550453},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",AA558,IF($E$3=\"Female\",AA565,IF($E$3=\"Senior Citizen\",AA572,AA579)))","v":"(below 65 years)"}]
[{"$f":"B568+1","v":150001},null,0.3,{"$f":"B568","v":150000},{"$f":"IF(J566=0,0,E568)","v":19000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M563,IF($E$3=\"Female\",M570,IF($E$3=\"Senior Citizen\",M577,M584)))","v":0},null,null,null,null,null,null,null,null,null,null,{"$f":"AB568+1","v":150001},null,0.3,{"$f":"AB568","v":150000},{"$f":"IF(AJ566=0,0,AE568)","v":19000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",AM563,IF($E$3=\"Female\",AM570,IF($E$3=\"Senior Citizen\",AM577,AM584)))","v":0}]
["Surcharge Limit",null,null,850000,null,null,null,{"$f":"H563","v":850000},{"$f":"IF(H566>H570,H566-H570,0)","v":872000},{"$f":"IF(I570>0,ROUND(I570*I566,0),0)","v":261600},{"$f":"I570-J570","v":610400},{"$f":"IF(H568>0,ROUND(H568*L566,0),0)","v":49060},{"$f":"IF(K570>L570,0,L570-K570)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K561,IF($E$3=\"Female\",K568,IF($E$3=\"Senior Citizen\",K575,K582)))","v":550453},null,null,null,null,null,null,null,null,null,null,"Surcharge Limit",null,null,850000,null,null,null,{"$f":"AH563","v":850000},{"$f":"IF(AH566>AH570,AH566-AH570,0)","v":872000},{"$f":"IF(AI570>0,ROUND(AI570*AI566,0),0)","v":261600},{"$f":"AI570-AJ570","v":610400},{"$f":"IF(AH568>0,ROUND(AH568*AL566,0),0)","v":49060},{"$f":"IF(AK570>AL570,0,AL570-AK570)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",AK561,IF($E$3=\"Female\",AK568,IF($E$3=\"Senior Citizen\",AK575,AK582)))","v":550453}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess",null,null,null,null,null,null,null,null,null,null,null,null,null,"Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"Treatment of sect 80D",null,null,null,null,null,null,null,null,null,null,null,null,"(Above 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"Treatment of sect 80D"]
[0,50000,0,0,0,0,0,{"$f":"H559","v":1722000},{"$f":"VLOOKUP(H573,A573:C577,3)","v":0.3},{"$f":"INDEX(D573:D577,MATCH(I573,C573:C577,0))","v":150000},{"$f":"INDEX(E573:E577,MATCH(I573,C573:C577,0))","v":19000},{"$f":"IF(H573>H577,VLOOKUP(H573,A573:F577,6),0)","v":0.1},{"$f":"VLOOKUP(H573,A573:G577,7)","v":0.02},"Taxable income",null,{"$f":"H559","v":1722000},null,null,null,null,null,null,null,null,null,null,0,50000,0,0,0,0,0,{"$f":"AH559","v":1722000},{"$f":"VLOOKUP(AH573,AA573:AC577,3)","v":0.3},{"$f":"INDEX(AD573:AD577,MATCH(AI573,AC573:AC577,0))","v":150000},{"$f":"INDEX(AE573:AE577,MATCH(AI573,AC573:AC577,0))","v":19000},{"$f":"IF(AH573>AH577,VLOOKUP(AH573,AA573:AF577,6),0)","v":0.1},{"$f":"VLOOKUP(AH573,AA573:AG577,7)","v":0.02},"Taxable income",null,{"$f":"AH559","v":1722000}]
[{"$f":"B573+1","v":50001},60000,0.1,{"$f":"B573","v":50000},{"$f":"(B574-B573)*C574","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"Due Tax",null,{"$f":"P564","v":490600},null,null,null,null,null,null,null,null,null,null,{"$f":"AB573+1","v":50001},60000,0.1,{"$f":"AB573","v":50000},{"$f":"(AB574-AB573)*AC574","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"Due Tax",null,{"$f":"AP564","v":490600}]
[{"$f":"B574+1","v":60001},150000,0.2,{"$f":"B574","v":60000},{"$f":"E574+(B575-B574)*C575","v":19000},0.1,0.02,{"$f":"IF(I573=C577,E576+ROUND((H573-J573),0)*I573,IF(I573=C576,E575+ROUND((H573-J573)*I573,0),IF(I573=C575,E574+ROUND((H573-J573)*I573,0),IF(I573=C574,E573+ROUND((H573-J573)*I573,0),E572+ROUND((H573-J573)*I573,0)))))-$AP$576","v":490600},{"$f":"MIN(K577:L577)","v":49060},{"$f":"ROUND(SUM(H575+I575)*M573,0)","v":10793},{"$f":"SUM(H575:J575)","v":550453},null,null,"Calculated amt",null,{"$f":"IF(P573<100000,P574,P574-(P573-100000))","v":-1131400},null,null,null,null,null,null,null,null,null,null,{"$f":"AB574+1","v":60001},150000,0.2,{"$f":"AB574","v":60000},{"$f":"AE574+(AB575-AB574)*AC575","v":19000},0.1,0.02,{"$f":"IF(AI573=AC577,AE576+ROUND((AH573-AJ573),0)*AI573,IF(AI573=AC576,AE575+ROUND((AH573-AJ573)*AI573,0),IF(AI573=AC575,AE574+ROUND((AH573-AJ573)*AI573,0),IF(AI573=AC574,AE573+ROUND((AH573-AJ573)*AI573,0),AE572+ROUND((AH573-AJ573)*AI573,0)))))","v":490600},{"$f":"MIN(AK577:AL577)","v":49060},{"$f":"ROUND(SUM(AH575+AI575)*AM573,0)","v":10793},{"$f":"SUM(AH575:AJ575)","v":550453},null,null,"Calculated amt",null,{"$f":"IF(AP573<100000,AP574,AP574-(AP573-100000))","v":-1131400}]
[{"$f":"B575+1","v":150001},null,0.3,{"$f":"B575","v":150000},{"$f":"IF(J573=0,0,E575)","v":19000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Rebate u/s 80D",null,{"$f":"IF(P575>0,P575,0)","v":0},null,null,null,null,null,null,null,null,null,null,{"$f":"AB575+1","v":150001},null,0.3,{"$f":"AB575","v":150000},{"$f":"IF(AJ573=0,0,AE575)","v":19000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Rebate u/s 80D",null,{"$f":"IF(AP575>0,AP575,0)","v":0}]
["Surcharge Limit",null,null,850000,null,null,null,{"$f":"H570","v":850000},{"$f":"IF(H573>H577,H573-H577,0)","v":872000},{"$f":"IF(I577>0,ROUND(I577*I573,0),0)","v":261600},{"$f":"I577-J577","v":610400},{"$f":"IF(H575>0,ROUND(H575*L573,0),0)","v":49060},{"$f":"IF(K577>L577,0,L577-K577)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,"Surcharge Limit",null,null,850000,null,null,null,{"$f":"AH570","v":850000},{"$f":"IF(AH573>AH577,AH573-AH577,0)","v":872000},{"$f":"IF(AI577>0,ROUND(AI577*AI573,0),0)","v":261600},{"$f":"AI577-AJ577","v":610400},{"$f":"IF(AH575>0,ROUND(AH575*AL573,0),0)","v":49060},{"$f":"IF(AK577>AL577,0,AL577-AK577)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess",null,null,null,null,null,null,null,null,null,null,null,null,null,"Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H559","v":1722000},{"$f":"VLOOKUP(H580,A580:C584,3)","v":0.3},{"$f":"INDEX(D580:D584,MATCH(I580,C580:C584,0))","v":150000},{"$f":"INDEX(E580:E584,MATCH(I580,C580:C584,0))","v":19000},{"$f":"IF(H580>H584,VLOOKUP(H580,A580:F584,6),0)","v":0.1},{"$f":"VLOOKUP(H580,A580:G584,7)","v":0.02},null,null,null,null,null,null,null,null,null,null,null,null,null,0,50000,0,0,0,0,0,{"$f":"AH559","v":1722000},{"$f":"VLOOKUP(AH580,AA580:AC584,3)","v":0.3},{"$f":"INDEX(AD580:AD584,MATCH(AI580,AC580:AC584,0))","v":150000},{"$f":"INDEX(AE580:AE584,MATCH(AI580,AC580:AC584,0))","v":19000},{"$f":"IF(AH580>AH584,VLOOKUP(AH580,AA580:AF584,6),0)","v":0.1},{"$f":"VLOOKUP(AH580,AA580:AG584,7)","v":0.02}]
[{"$f":"B580+1","v":50001},60000,0.1,{"$f":"B580","v":50000},{"$f":"(B581-B580)*C581","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AB580+1","v":50001},60000,0.1,{"$f":"AB580","v":50000},{"$f":"(AB581-AB580)*AC581","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B581+1","v":60001},150000,0.2,{"$f":"B581","v":60000},{"$f":"E581+(B582-B581)*C582","v":19000},0.1,0.02,{"$f":"IF(I580=C584,E583+ROUND((H580-J580),0)*I580,IF(I580=C583,E582+ROUND((H580-J580)*I580,0),IF(I580=C582,E581+ROUND((H580-J580)*I580,0),IF(I580=C581,E580+ROUND((H580-J580)*I580,0),E579+ROUND((H580-J580)*I580,0)))))-$AP$576","v":490600},{"$f":"MIN(K584:L584)","v":49060},{"$f":"ROUND(SUM(H582+I582)*M580,0)","v":10793},{"$f":"SUM(H582:J582)","v":550453},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AB581+1","v":60001},150000,0.2,{"$f":"AB581","v":60000},{"$f":"AE581+(AB582-AB581)*AC582","v":19000},0.1,0.02,{"$f":"IF(AI580=AC584,AE583+ROUND((AH580-AJ580),0)*AI580,IF(AI580=AC583,AE582+ROUND((AH580-AJ580)*AI580,0),IF(AI580=AC582,AE581+ROUND((AH580-AJ580)*AI580,0),IF(AI580=AC581,AE580+ROUND((AH580-AJ580)*AI580,0),AE579+ROUND((AH580-AJ580)*AI580,0)))))","v":490600},{"$f":"MIN(AK584:AL584)","v":49060},{"$f":"ROUND(SUM(AH582+AI582)*AM580,0)","v":10793},{"$f":"SUM(AH582:AJ582)","v":550453}]
[{"$f":"B582+1","v":150001},null,0.3,{"$f":"B582","v":150000},{"$f":"IF(J580=0,0,E582)","v":19000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AB582+1","v":150001},null,0.3,{"$f":"AB582","v":150000},{"$f":"IF(AJ580=0,0,AE582)","v":19000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,850000,null,null,null,{"$f":"H577","v":850000},{"$f":"IF(H580>H584,H580-H584,0)","v":872000},{"$f":"IF(I584>0,ROUND(I584*I580,0),0)","v":261600},{"$f":"I584-J584","v":610400},{"$f":"IF(H582>0,ROUND(H582*L580,0),0)","v":49060},{"$f":"IF(K584>L584,0,L584-K584)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,"Surcharge Limit",null,null,850000,null,null,null,{"$f":"AH577","v":850000},{"$f":"IF(AH580>AH584,AH580-AH584,0)","v":872000},{"$f":"IF(AI584>0,ROUND(AI584*AI580,0),0)","v":261600},{"$f":"AI584-AJ584","v":610400},{"$f":"IF(AH582>0,ROUND(AH582*AL580,0),0)","v":49060},{"$f":"IF(AK584>AL584,0,AL584-AK584)","v":0}]
[null,null,2005,{"$f":"C585+1","v":2006},null,"2005-06"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C585","v":2005},{"$f":"D585","v":2006}]
[0,100000,0,0,0,0,0,{"$f":"$E$4","v":1722000},{"$f":"VLOOKUP(H588,A588:C592,3)","v":0.3},{"$f":"INDEX(D588:D592,MATCH(I588,C588:C592,0))","v":250000},{"$f":"INDEX(E588:E592,MATCH(I588,C588:C592,0))","v":25000},{"$f":"IF(H588>H592,VLOOKUP(H588,A588:F592,6),0)","v":0.1},{"$f":"VLOOKUP(H588,A588:G592,7)","v":0.02},0,{"$f":"IF($E$3=\"Male\",B588,IF($E$3=\"Female\",B595,IF($E$3=\"Senior Citizen\",B602,B609)))","v":100000},0]
[{"$f":"B588+1","v":100001},150000,0.1,{"$f":"B588","v":100000},{"$f":"(B589-B588)*C589","v":5000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O588+1","v":100001},150000,0.1]
[{"$f":"B589+1","v":150001},250000,0.2,{"$f":"B589","v":150000},{"$f":"E589+(B590-B589)*C590","v":25000},0.1,0.02,{"$f":"IF(I588=C592,E591+ROUND((H588-J588),0)*I588,IF(I588=C591,E590+ROUND((H588-J588)*I588,0),IF(I588=C590,E589+ROUND((H588-J588)*I588,0),IF(I588=C589,E588+ROUND((H588-J588)*I588,0),E587+ROUND((H588-J588)*I588,0)))))","v":466600},{"$f":"MIN(K592:L592)","v":46660},{"$f":"ROUND(SUM(H590+I590)*M588,0)","v":10265},{"$f":"SUM(H590:J590)","v":523525},null,null,{"$f":"O589+1","v":150001},250000,0.2]
[{"$f":"B590+1","v":250001},null,0.3,{"$f":"B590","v":250000},{"$f":"IF(J588=0,0,E590)","v":25000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O590+1","v":250001},0,0.3]
["Surcharge Limit",null,null,1000000,null,null,null,1000000,{"$f":"IF(H588>H592,H588-H592,0)","v":722000},{"$f":"IF(I592>0,ROUND(I592*I588,0),0)","v":216600},{"$f":"I592-J592","v":505400},{"$f":"IF(H590>0,ROUND(H590*L588,0),0)","v":46660},{"$f":"IF(K592>L592,0,L592-K592)","v":0},{"$f":"O591+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H590,IF($E$3=\"Female\",H597,IF($E$3=\"Senior Citizen\",H604,H611)))","v":466600}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I590,IF($E$3=\"Female\",I597,IF($E$3=\"Senior Citizen\",I604,I611)))","v":46660}]
[0,135000,0,0,0,0,0,{"$f":"H588","v":1722000},{"$f":"VLOOKUP(H595,A595:C599,3)","v":0.3},{"$f":"INDEX(D595:D599,MATCH(I595,C595:C599,0))","v":250000},{"$f":"INDEX(E595:E599,MATCH(I595,C595:C599,0))","v":21500},{"$f":"IF(H595>H599,VLOOKUP(H595,A595:F599,6),0)","v":0.1},{"$f":"VLOOKUP(H595,A595:G599,7)","v":0.02},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J590,IF($E$3=\"Female\",J597,IF($E$3=\"Senior Citizen\",J604,J611)))","v":10265}]
[{"$f":"B595+1","v":135001},150000,0.1,{"$f":"B595","v":135000},{"$f":"(B596-B595)*C596","v":1500},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K590,IF($E$3=\"Female\",K597,IF($E$3=\"Senior Citizen\",K604,K611)))","v":523525}]
[{"$f":"B596+1","v":150001},250000,0.2,{"$f":"B596","v":150000},{"$f":"E596+(B597-B596)*C597","v":21500},0.1,0.02,{"$f":"IF(I595=C599,E598+ROUND((H595-J595),0)*I595,IF(I595=C598,E597+ROUND((H595-J595)*I595,0),IF(I595=C597,E596+ROUND((H595-J595)*I595,0),IF(I595=C596,E595+ROUND((H595-J595)*I595,0),E594+ROUND((H595-J595)*I595,0)))))","v":463100},{"$f":"MIN(K599:L599)","v":46310},{"$f":"ROUND(SUM(H597+I597)*M595,0)","v":10188},{"$f":"SUM(H597:J597)","v":519598},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A587,IF($E$3=\"Female\",A594,IF($E$3=\"Senior Citizen\",A601,A608)))","v":"(below 65 years)"}]
[{"$f":"B597+1","v":250001},null,0.3,{"$f":"B597","v":250000},{"$f":"IF(J595=0,0,E597)","v":21500},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M592,IF($E$3=\"Female\",M599,IF($E$3=\"Senior Citizen\",M606,M613)))","v":0}]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H592","v":1000000},{"$f":"IF(H595>H599,H595-H599,0)","v":722000},{"$f":"IF(I599>0,ROUND(I599*I595,0),0)","v":216600},{"$f":"I599-J599","v":505400},{"$f":"IF(H597>0,ROUND(H597*L595,0),0)","v":46310},{"$f":"IF(K599>L599,0,L599-K599)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K590,IF($E$3=\"Female\",K597,IF($E$3=\"Senior Citizen\",K604,K611)))","v":523525}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 65 years)"]
[0,185000,0,0,0,0,0,{"$f":"H588","v":1722000},{"$f":"VLOOKUP(H602,A602:C606,3)","v":0.3},{"$f":"INDEX(D602:D606,MATCH(I602,C602:C606,0))","v":250000},{"$f":"INDEX(E602:E606,MATCH(I602,C602:C606,0))","v":13000},{"$f":"IF(H602>H606,VLOOKUP(H602,A602:F606,6),0)","v":0.1},{"$f":"VLOOKUP(H602,A602:G606,7)","v":0.02}]
[{"$f":"B602+1","v":185001},250000,0.2,{"$f":"B602","v":185000},{"$f":"(B603-B602)*C603","v":13000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B603+1","v":250001},null,0.3,{"$f":"B603","v":250000},{"$f":"IF(J602=0,0,E603)","v":13000},0.1,0.02,{"$f":"IF(I602=C606,E605+ROUND((H602-J602),0)*I602,IF(I602=C605,E604+ROUND((H602-J602)*I602,0),IF(I602=C604,E603+ROUND((H602-J602)*I602,0),IF(I602=C603,E602+ROUND((H602-J602)*I602,0),E601+ROUND((H602-J602)*I602,0)))))","v":454600},{"$f":"MIN(K606:L606)","v":45460},{"$f":"ROUND(SUM(H604+I604)*M602,0)","v":10001},{"$f":"SUM(H604:J604)","v":510061}]
[null,null,null,{"$f":"B604","v":0},{"$f":"IF(J602=0,0,E604)","v":13000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H599","v":1000000},{"$f":"IF(H602>H606,H602-H606,0)","v":722000},{"$f":"IF(I606>0,ROUND(I606*I602,0),0)","v":216600},{"$f":"I606-J606","v":505400},{"$f":"IF(H604>0,ROUND(H604*L602,0),0)","v":45460},{"$f":"IF(K606>L606,0,L606-K606)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,185000,0,0,0,0,0,{"$f":"H588","v":1722000},{"$f":"VLOOKUP(H609,A609:C613,3)","v":0.3},{"$f":"INDEX(D609:D613,MATCH(I609,C609:C613,0))","v":250000},{"$f":"INDEX(E609:E613,MATCH(I609,C609:C613,0))","v":13000},{"$f":"IF(H609>H613,VLOOKUP(H609,A609:F613,6),0)","v":0.1},{"$f":"VLOOKUP(H609,A609:G613,7)","v":0.02}]
[{"$f":"B609+1","v":185001},250000,0.2,{"$f":"B609","v":185000},{"$f":"(B610-B609)*C610","v":13000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B610+1","v":250001},null,0.3,{"$f":"B610","v":250000},{"$f":"IF(J609=0,0,E610)","v":13000},0.1,0.02,{"$f":"IF(I609=C613,E612+ROUND((H609-J609),0)*I609,IF(I609=C612,E611+ROUND((H609-J609)*I609,0),IF(I609=C611,E610+ROUND((H609-J609)*I609,0),IF(I609=C610,E609+ROUND((H609-J609)*I609,0),E608+ROUND((H609-J609)*I609,0)))))","v":454600},{"$f":"MIN(K613:L613)","v":45460},{"$f":"ROUND(SUM(H611+I611)*M609,0)","v":10001},{"$f":"SUM(H611:J611)","v":510061}]
[null,null,null,{"$f":"B611","v":0},{"$f":"IF(J609=0,0,E611)","v":13000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H606","v":1000000},{"$f":"IF(H609>H613,H609-H613,0)","v":722000},{"$f":"IF(I613>0,ROUND(I613*I609,0),0)","v":216600},{"$f":"I613-J613","v":505400},{"$f":"IF(H611>0,ROUND(H611*L609,0),0)","v":45460},{"$f":"IF(K613>L613,0,L613-K613)","v":0}]
[null,null,2006,{"$f":"C614+1","v":2007},null,"2006-07"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C614","v":2006},{"$f":"D614","v":2007}]
[0,100000,0,0,0,0,0,{"$f":"$E$4","v":1722000},{"$f":"VLOOKUP(H617,A617:C621,3)","v":0.3},{"$f":"INDEX(D617:D621,MATCH(I617,C617:C621,0))","v":250000},{"$f":"INDEX(E617:E621,MATCH(I617,C617:C621,0))","v":25000},{"$f":"IF(H617>H621,VLOOKUP(H617,A617:F621,6),0)","v":0.1},{"$f":"VLOOKUP(H617,A617:G621,7)","v":0.02},0,{"$f":"IF($E$3=\"Male\",B617,IF($E$3=\"Female\",B624,IF($E$3=\"Senior Citizen\",B631,B638)))","v":100000},0]
[{"$f":"B617+1","v":100001},150000,0.1,{"$f":"B617","v":100000},{"$f":"(B618-B617)*C618","v":5000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O617+1","v":100001},150000,0.1]
[{"$f":"B618+1","v":150001},250000,0.2,{"$f":"B618","v":150000},{"$f":"E618+(B619-B618)*C619","v":25000},0.1,0.02,{"$f":"IF(I617=C621,E620+ROUND((H617-J617),0)*I617,IF(I617=C620,E619+ROUND((H617-J617)*I617,0),IF(I617=C619,E618+ROUND((H617-J617)*I617,0),IF(I617=C618,E617+ROUND((H617-J617)*I617,0),E616+ROUND((H617-J617)*I617,0)))))","v":466600},{"$f":"MIN(K621:L621)","v":46660},{"$f":"ROUND(SUM(H619+I619)*M617,0)","v":10265},{"$f":"SUM(H619:J619)","v":523525},null,null,{"$f":"O618+1","v":150001},250000,0.2]
[{"$f":"B619+1","v":250001},null,0.3,{"$f":"B619","v":250000},{"$f":"IF(J617=0,0,E619)","v":25000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O619+1","v":250001},0,0.3]
["Surcharge Limit",null,null,1000000,null,null,null,1000000,{"$f":"IF(H617>H621,H617-H621,0)","v":722000},{"$f":"IF(I621>0,ROUND(I621*I617,0),0)","v":216600},{"$f":"I621-J621","v":505400},{"$f":"IF(H619>0,ROUND(H619*L617,0),0)","v":46660},{"$f":"IF(K621>L621,0,L621-K621)","v":0},{"$f":"O620+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H619,IF($E$3=\"Female\",H626,IF($E$3=\"Senior Citizen\",H633,H640)))","v":466600}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I619,IF($E$3=\"Female\",I626,IF($E$3=\"Senior Citizen\",I633,I640)))","v":46660}]
[0,135000,0,0,0,0,0,{"$f":"H617","v":1722000},{"$f":"VLOOKUP(H624,A624:C628,3)","v":0.3},{"$f":"INDEX(D624:D628,MATCH(I624,C624:C628,0))","v":250000},{"$f":"INDEX(E624:E628,MATCH(I624,C624:C628,0))","v":21500},{"$f":"IF(H624>H628,VLOOKUP(H624,A624:F628,6),0)","v":0.1},{"$f":"VLOOKUP(H624,A624:G628,7)","v":0.02},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J619,IF($E$3=\"Female\",J626,IF($E$3=\"Senior Citizen\",J633,J640)))","v":10265}]
[{"$f":"B624+1","v":135001},150000,0.1,{"$f":"B624","v":135000},{"$f":"(B625-B624)*C625","v":1500},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K619,IF($E$3=\"Female\",K626,IF($E$3=\"Senior Citizen\",K633,K640)))","v":523525}]
[{"$f":"B625+1","v":150001},250000,0.2,{"$f":"B625","v":150000},{"$f":"E625+(B626-B625)*C626","v":21500},0.1,0.02,{"$f":"IF(I624=C628,E627+ROUND((H624-J624),0)*I624,IF(I624=C627,E626+ROUND((H624-J624)*I624,0),IF(I624=C626,E625+ROUND((H624-J624)*I624,0),IF(I624=C625,E624+ROUND((H624-J624)*I624,0),E623+ROUND((H624-J624)*I624,0)))))","v":463100},{"$f":"MIN(K628:L628)","v":46310},{"$f":"ROUND(SUM(H626+I626)*M624,0)","v":10188},{"$f":"SUM(H626:J626)","v":519598},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A616,IF($E$3=\"Female\",A623,IF($E$3=\"Senior Citizen\",A630,A637)))","v":"(below 65 years)"}]
[{"$f":"B626+1","v":250001},null,0.3,{"$f":"B626","v":250000},{"$f":"IF(J624=0,0,E626)","v":21500},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M621,IF($E$3=\"Female\",M628,IF($E$3=\"Senior Citizen\",M635,M642)))","v":0}]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H621","v":1000000},{"$f":"IF(H624>H628,H624-H628,0)","v":722000},{"$f":"IF(I628>0,ROUND(I628*I624,0),0)","v":216600},{"$f":"I628-J628","v":505400},{"$f":"IF(H626>0,ROUND(H626*L624,0),0)","v":46310},{"$f":"IF(K628>L628,0,L628-K628)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K619,IF($E$3=\"Female\",K626,IF($E$3=\"Senior Citizen\",K633,K640)))","v":523525}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 65 years)"]
[0,185000,0,0,0,0,0,{"$f":"H617","v":1722000},{"$f":"VLOOKUP(H631,A631:C635,3)","v":0.3},{"$f":"INDEX(D631:D635,MATCH(I631,C631:C635,0))","v":250000},{"$f":"INDEX(E631:E635,MATCH(I631,C631:C635,0))","v":13000},{"$f":"IF(H631>H635,VLOOKUP(H631,A631:F635,6),0)","v":0.1},{"$f":"VLOOKUP(H631,A631:G635,7)","v":0.02}]
[{"$f":"B631+1","v":185001},250000,0.2,{"$f":"B631","v":185000},{"$f":"(B632-B631)*C632","v":13000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B632+1","v":250001},null,0.3,{"$f":"B632","v":250000},{"$f":"IF(J631=0,0,E632)","v":13000},0.1,0.02,{"$f":"IF(I631=C635,E634+ROUND((H631-J631),0)*I631,IF(I631=C634,E633+ROUND((H631-J631)*I631,0),IF(I631=C633,E632+ROUND((H631-J631)*I631,0),IF(I631=C632,E631+ROUND((H631-J631)*I631,0),E630+ROUND((H631-J631)*I631,0)))))","v":454600},{"$f":"MIN(K635:L635)","v":45460},{"$f":"ROUND(SUM(H633+I633)*M631,0)","v":10001},{"$f":"SUM(H633:J633)","v":510061}]
[null,null,null,{"$f":"B633","v":0},{"$f":"IF(J631=0,0,E633)","v":13000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H628","v":1000000},{"$f":"IF(H631>H635,H631-H635,0)","v":722000},{"$f":"IF(I635>0,ROUND(I635*I631,0),0)","v":216600},{"$f":"I635-J635","v":505400},{"$f":"IF(H633>0,ROUND(H633*L631,0),0)","v":45460},{"$f":"IF(K635>L635,0,L635-K635)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,185000,0,0,0,0,0,{"$f":"H617","v":1722000},{"$f":"VLOOKUP(H638,A638:C642,3)","v":0.3},{"$f":"INDEX(D638:D642,MATCH(I638,C638:C642,0))","v":250000},{"$f":"INDEX(E638:E642,MATCH(I638,C638:C642,0))","v":13000},{"$f":"IF(H638>H642,VLOOKUP(H638,A638:F642,6),0)","v":0.1},{"$f":"VLOOKUP(H638,A638:G642,7)","v":0.02}]
[{"$f":"B638+1","v":185001},250000,0.2,{"$f":"B638","v":185000},{"$f":"(B639-B638)*C639","v":13000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B639+1","v":250001},null,0.3,{"$f":"B639","v":250000},{"$f":"IF(J638=0,0,E639)","v":13000},0.1,0.02,{"$f":"IF(I638=C642,E641+ROUND((H638-J638),0)*I638,IF(I638=C641,E640+ROUND((H638-J638)*I638,0),IF(I638=C640,E639+ROUND((H638-J638)*I638,0),IF(I638=C639,E638+ROUND((H638-J638)*I638,0),E637+ROUND((H638-J638)*I638,0)))))","v":454600},{"$f":"MIN(K642:L642)","v":45460},{"$f":"ROUND(SUM(H640+I640)*M638,0)","v":10001},{"$f":"SUM(H640:J640)","v":510061}]
[null,null,null,{"$f":"B640","v":0},{"$f":"IF(J638=0,0,E640)","v":13000},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H635","v":1000000},{"$f":"IF(H638>H642,H638-H642,0)","v":722000},{"$f":"IF(I642>0,ROUND(I642*I638,0),0)","v":216600},{"$f":"I642-J642","v":505400},{"$f":"IF(H640>0,ROUND(H640*L638,0),0)","v":45460},{"$f":"IF(K642>L642,0,L642-K642)","v":0}]
[null,null,2007,{"$f":"C643+1","v":2008},null,"2007-08"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C643","v":2007},{"$f":"D643","v":2008}]
[0,110000,0,0,0,0,0,{"$f":"$E$4","v":1722000},{"$f":"VLOOKUP(H646,A646:C650,3)","v":0.3},{"$f":"INDEX(D646:D650,MATCH(I646,C646:C650,0))","v":250000},{"$f":"INDEX(E646:E650,MATCH(I646,C646:C650,0))","v":24000},{"$f":"IF(H646>H650,VLOOKUP(H646,A646:F650,6),0)","v":0.1},{"$f":"VLOOKUP(H646,A646:G650,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B646,IF($E$3=\"Female\",B653,IF($E$3=\"Senior Citizen\",B660,B667)))","v":110000},0]
[{"$f":"B646+1","v":110001},150000,0.1,{"$f":"B646","v":110000},{"$f":"(B647-B646)*C647","v":4000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O646+1","v":110001},150000,0.1]
[{"$f":"B647+1","v":150001},250000,0.2,{"$f":"B647","v":150000},{"$f":"E647+(B648-B647)*C648","v":24000},0,0.03,{"$f":"IF(I646=C650,E649+ROUND((H646-J646),0)*I646,IF(I646=C649,E648+ROUND((H646-J646)*I646,0),IF(I646=C648,E647+ROUND((H646-J646)*I646,0),IF(I646=C647,E646+ROUND((H646-J646)*I646,0),E645+ROUND((H646-J646)*I646,0)))))","v":465600},{"$f":"MIN(K650:L650)","v":46560},{"$f":"ROUND(SUM(H648+I648)*M646,0)","v":15365},{"$f":"SUM(H648:J648)","v":527525},null,null,{"$f":"O647+1","v":150001},250000,0.2]
[{"$f":"B648+1","v":250001},null,0.3,{"$f":"B648","v":250000},{"$f":"IF(J646=0,0,E648)","v":24000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O648+1","v":250001},0,0.3]
["Surcharge Limit",null,null,1000000,null,null,null,1000000,{"$f":"IF(H646>H650,H646-H650,0)","v":722000},{"$f":"IF(I650>0,ROUND(I650*I646,0),0)","v":216600},{"$f":"I650-J650","v":505400},{"$f":"IF(H648>0,ROUND(H648*L646,0),0)","v":46560},{"$f":"IF(K650>L650,0,L650-K650)","v":0},{"$f":"O649+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H648,IF($E$3=\"Female\",H655,IF($E$3=\"Senior Citizen\",H662,H669)))","v":465600}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I648,IF($E$3=\"Female\",I655,IF($E$3=\"Senior Citizen\",I662,I669)))","v":46560}]
[0,145000,0,0,0,0,0,{"$f":"H646","v":1722000},{"$f":"VLOOKUP(H653,A653:C657,3)","v":0.3},{"$f":"INDEX(D653:D657,MATCH(I653,C653:C657,0))","v":250000},{"$f":"INDEX(E653:E657,MATCH(I653,C653:C657,0))","v":20500},{"$f":"IF(H653>H657,VLOOKUP(H653,A653:F657,6),0)","v":0.1},{"$f":"VLOOKUP(H653,A653:G657,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J648,IF($E$3=\"Female\",J655,IF($E$3=\"Senior Citizen\",J662,J669)))","v":15365}]
[{"$f":"B653+1","v":145001},150000,0.1,{"$f":"B653","v":145000},{"$f":"(B654-B653)*C654","v":500},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K648,IF($E$3=\"Female\",K655,IF($E$3=\"Senior Citizen\",K662,K669)))","v":527525}]
[{"$f":"B654+1","v":150001},250000,0.2,{"$f":"B654","v":150000},{"$f":"E654+(B655-B654)*C655","v":20500},0,0.03,{"$f":"IF(I653=C657,E656+ROUND((H653-J653),0)*I653,IF(I653=C656,E655+ROUND((H653-J653)*I653,0),IF(I653=C655,E654+ROUND((H653-J653)*I653,0),IF(I653=C654,E653+ROUND((H653-J653)*I653,0),E652+ROUND((H653-J653)*I653,0)))))","v":462100},{"$f":"MIN(K657:L657)","v":46210},{"$f":"ROUND(SUM(H655+I655)*M653,0)","v":15249},{"$f":"SUM(H655:J655)","v":523559},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A645,IF($E$3=\"Female\",A652,IF($E$3=\"Senior Citizen\",A659,A666)))","v":"(below 65 years)"}]
[{"$f":"B655+1","v":250001},null,0.3,{"$f":"B655","v":250000},{"$f":"IF(J653=0,0,E655)","v":20500},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M650,IF($E$3=\"Female\",M657,IF($E$3=\"Senior Citizen\",M664,M671)))","v":0}]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H650","v":1000000},{"$f":"IF(H653>H657,H653-H657,0)","v":722000},{"$f":"IF(I657>0,ROUND(I657*I653,0),0)","v":216600},{"$f":"I657-J657","v":505400},{"$f":"IF(H655>0,ROUND(H655*L653,0),0)","v":46210},{"$f":"IF(K657>L657,0,L657-K657)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K648,IF($E$3=\"Female\",K655,IF($E$3=\"Senior Citizen\",K662,K669)))","v":527525}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 65 years)"]
[0,195000,0,0,0,0,0,{"$f":"H646","v":1722000},{"$f":"VLOOKUP(H660,A660:C664,3)","v":0.3},{"$f":"INDEX(D660:D664,MATCH(I660,C660:C664,0))","v":250000},{"$f":"INDEX(E660:E664,MATCH(I660,C660:C664,0))","v":11000},{"$f":"IF(H660>H664,VLOOKUP(H660,A660:F664,6),0)","v":0.1},{"$f":"VLOOKUP(H660,A660:G664,7)","v":0.03}]
[{"$f":"B660+1","v":195001},250000,0.2,{"$f":"B660","v":195000},{"$f":"(B661-B660)*C661","v":11000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B661+1","v":250001},null,0.3,{"$f":"B661","v":250000},{"$f":"IF(J660=0,0,E661)","v":11000},0.1,0.03,{"$f":"IF(I660=C664,E663+ROUND((H660-J660),0)*I660,IF(I660=C663,E662+ROUND((H660-J660)*I660,0),IF(I660=C662,E661+ROUND((H660-J660)*I660,0),IF(I660=C661,E660+ROUND((H660-J660)*I660,0),E659+ROUND((H660-J660)*I660,0)))))","v":452600},{"$f":"MIN(K664:L664)","v":45260},{"$f":"ROUND(SUM(H662+I662)*M660,0)","v":14936},{"$f":"SUM(H662:J662)","v":512796}]
[null,null,null,{"$f":"B662","v":0},{"$f":"IF(J660=0,0,E662)","v":11000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H657","v":1000000},{"$f":"IF(H660>H664,H660-H664,0)","v":722000},{"$f":"IF(I664>0,ROUND(I664*I660,0),0)","v":216600},{"$f":"I664-J664","v":505400},{"$f":"IF(H662>0,ROUND(H662*L660,0),0)","v":45260},{"$f":"IF(K664>L664,0,L664-K664)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,195000,0,0,0,0,0,{"$f":"H646","v":1722000},{"$f":"VLOOKUP(H667,A667:C671,3)","v":0.3},{"$f":"INDEX(D667:D671,MATCH(I667,C667:C671,0))","v":250000},{"$f":"INDEX(E667:E671,MATCH(I667,C667:C671,0))","v":11000},{"$f":"IF(H667>H671,VLOOKUP(H667,A667:F671,6),0)","v":0.1},{"$f":"VLOOKUP(H667,A667:G671,7)","v":0.03}]
[{"$f":"B667+1","v":195001},250000,0.2,{"$f":"B667","v":195000},{"$f":"(B668-B667)*C668","v":11000},0.1,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B668+1","v":250001},null,0.3,{"$f":"B668","v":250000},{"$f":"IF(J667=0,0,E668)","v":11000},0.1,0.03,{"$f":"IF(I667=C671,E670+ROUND((H667-J667),0)*I667,IF(I667=C670,E669+ROUND((H667-J667)*I667,0),IF(I667=C669,E668+ROUND((H667-J667)*I667,0),IF(I667=C668,E667+ROUND((H667-J667)*I667,0),E666+ROUND((H667-J667)*I667,0)))))","v":452600},{"$f":"MIN(K671:L671)","v":45260},{"$f":"ROUND(SUM(H669+I669)*M667,0)","v":14936},{"$f":"SUM(H669:J669)","v":512796}]
[null,null,null,{"$f":"B669","v":0},{"$f":"IF(J667=0,0,E669)","v":11000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H664","v":1000000},{"$f":"IF(H667>H671,H667-H671,0)","v":722000},{"$f":"IF(I671>0,ROUND(I671*I667,0),0)","v":216600},{"$f":"I671-J671","v":505400},{"$f":"IF(H669>0,ROUND(H669*L667,0),0)","v":45260},{"$f":"IF(K671>L671,0,L671-K671)","v":0}]
[null,null,2008,{"$f":"C672+1","v":2009},null,"2008-09"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C672","v":2008},{"$f":"D672","v":2009}]
[0,150000,0,0,0,0,0,{"$f":"$E$4","v":1722000},{"$f":"VLOOKUP(H675,A675:C679,3)","v":0.3},{"$f":"INDEX(D675:D679,MATCH(I675,C675:C679,0))","v":500000},{"$f":"INDEX(E675:E679,MATCH(I675,C675:C679,0))","v":55000},{"$f":"IF(H675>H679,VLOOKUP(H675,A675:F679,6),0)","v":0.1},{"$f":"VLOOKUP(H675,A675:G679,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B675,IF($E$3=\"Female\",B682,IF($E$3=\"Senior Citizen\",B689,B696)))","v":150000},0]
[{"$f":"B675+1","v":150001},300000,0.1,{"$f":"B675","v":150000},{"$f":"(B676-B675)*C676","v":15000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O675+1","v":150001},300000,0.1]
[{"$f":"B676+1","v":300001},500000,0.2,{"$f":"B676","v":300000},{"$f":"E676+(B677-B676)*C677","v":55000},0,0.03,{"$f":"IF(I675=C679,E678+ROUND((H675-J675),0)*I675,IF(I675=C678,E677+ROUND((H675-J675)*I675,0),IF(I675=C677,E676+ROUND((H675-J675)*I675,0),IF(I675=C676,E675+ROUND((H675-J675)*I675,0),E674+ROUND((H675-J675)*I675,0)))))","v":421600},{"$f":"MIN(K679:L679)","v":42160},{"$f":"ROUND(SUM(H677+I677)*M675,0)","v":13913},{"$f":"SUM(H677:J677)","v":477673},null,null,{"$f":"O676+1","v":300001},500000,0.2]
[{"$f":"B677+1","v":500001},null,0.3,{"$f":"B677","v":500000},{"$f":"IF(J675=0,0,E677)","v":55000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O677+1","v":500001},0,0.3]
["Surcharge Limit",null,null,1000000,null,null,null,1000000,{"$f":"IF(H675>H679,H675-H679,0)","v":722000},{"$f":"IF(I679>0,ROUND(I679*I675,0),0)","v":216600},{"$f":"I679-J679","v":505400},{"$f":"IF(H677>0,ROUND(H677*L675,0),0)","v":42160},{"$f":"IF(K679>L679,0,L679-K679)","v":0},{"$f":"O678+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H677,IF($E$3=\"Female\",H684,IF($E$3=\"Senior Citizen\",H691,H698)))","v":421600}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I677,IF($E$3=\"Female\",I684,IF($E$3=\"Senior Citizen\",I691,I698)))","v":42160}]
[0,180000,0,0,0,0,0,{"$f":"H675","v":1722000},{"$f":"VLOOKUP(H682,A682:C686,3)","v":0.3},{"$f":"INDEX(D682:D686,MATCH(I682,C682:C686,0))","v":500000},{"$f":"INDEX(E682:E686,MATCH(I682,C682:C686,0))","v":52000},{"$f":"IF(H682>H686,VLOOKUP(H682,A682:F686,6),0)","v":0.1},{"$f":"VLOOKUP(H682,A682:G686,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J677,IF($E$3=\"Female\",J684,IF($E$3=\"Senior Citizen\",J691,J698)))","v":13913}]
[{"$f":"B682+1","v":180001},300000,0.1,{"$f":"B682","v":180000},{"$f":"(B683-B682)*C683","v":12000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K677,IF($E$3=\"Female\",K684,IF($E$3=\"Senior Citizen\",K691,K698)))","v":477673}]
[{"$f":"B683+1","v":300001},500000,0.2,{"$f":"B683","v":300000},{"$f":"E683+(B684-B683)*C684","v":52000},0,0.03,{"$f":"IF(I682=C686,E685+ROUND((H682-J682),0)*I682,IF(I682=C685,E684+ROUND((H682-J682)*I682,0),IF(I682=C684,E683+ROUND((H682-J682)*I682,0),IF(I682=C683,E682+ROUND((H682-J682)*I682,0),E681+ROUND((H682-J682)*I682,0)))))","v":418600},{"$f":"MIN(K686:L686)","v":41860},{"$f":"ROUND(SUM(H684+I684)*M682,0)","v":13814},{"$f":"SUM(H684:J684)","v":474274},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A674,IF($E$3=\"Female\",A681,IF($E$3=\"Senior Citizen\",A688,A695)))","v":"(below 65 years)"}]
[{"$f":"B684+1","v":500001},null,0.3,{"$f":"B684","v":500000},{"$f":"IF(J682=0,0,E684)","v":52000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M679,IF($E$3=\"Female\",M686,IF($E$3=\"Senior Citizen\",M693,M700)))","v":0}]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H679","v":1000000},{"$f":"IF(H682>H686,H682-H686,0)","v":722000},{"$f":"IF(I686>0,ROUND(I686*I682,0),0)","v":216600},{"$f":"I686-J686","v":505400},{"$f":"IF(H684>0,ROUND(H684*L682,0),0)","v":41860},{"$f":"IF(K686>L686,0,L686-K686)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K677,IF($E$3=\"Female\",K684,IF($E$3=\"Senior Citizen\",K691,K698)))","v":477673}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 65 years)"]
[0,225000,0,0,0,0,0,{"$f":"H675","v":1722000},{"$f":"VLOOKUP(H689,A689:C693,3)","v":0.3},{"$f":"INDEX(D689:D693,MATCH(I689,C689:C693,0))","v":500000},{"$f":"INDEX(E689:E693,MATCH(I689,C689:C693,0))","v":47500},{"$f":"IF(H689>H693,VLOOKUP(H689,A689:F693,6),0)","v":0.1},{"$f":"VLOOKUP(H689,A689:G693,7)","v":0.03}]
[{"$f":"B689+1","v":225001},300000,0.1,{"$f":"B689","v":225000},{"$f":"(B690-B689)*C690","v":7500},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B690+1","v":300001},500000,0.2,{"$f":"B690","v":300000},{"$f":"E690+(B691-B690)*C691","v":47500},0,0.03,{"$f":"IF(I689=C693,E692+ROUND((H689-J689),0)*I689,IF(I689=C692,E691+ROUND((H689-J689)*I689,0),IF(I689=C691,E690+ROUND((H689-J689)*I689,0),IF(I689=C690,E689+ROUND((H689-J689)*I689,0),E688+ROUND((H689-J689)*I689,0)))))","v":414100},{"$f":"MIN(K693:L693)","v":41410},{"$f":"ROUND(SUM(H691+I691)*M689,0)","v":13665},{"$f":"SUM(H691:J691)","v":469175}]
[{"$f":"B691+1","v":500001},null,0.3,{"$f":"B691","v":500000},{"$f":"IF(J689=0,0,E691)","v":47500},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H686","v":1000000},{"$f":"IF(H689>H693,H689-H693,0)","v":722000},{"$f":"IF(I693>0,ROUND(I693*I689,0),0)","v":216600},{"$f":"I693-J693","v":505400},{"$f":"IF(H691>0,ROUND(H691*L689,0),0)","v":41410},{"$f":"IF(K693>L693,0,L693-K693)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,225000,0,0,0,0,0,{"$f":"H675","v":1722000},{"$f":"VLOOKUP(H696,A696:C700,3)","v":0.3},{"$f":"INDEX(D696:D700,MATCH(I696,C696:C700,0))","v":500000},{"$f":"INDEX(E696:E700,MATCH(I696,C696:C700,0))","v":47500},{"$f":"IF(H696>H700,VLOOKUP(H696,A696:F700,6),0)","v":0.1},{"$f":"VLOOKUP(H696,A696:G700,7)","v":0.03}]
[{"$f":"B696+1","v":225001},300000,0.1,{"$f":"B696","v":225000},{"$f":"(B697-B696)*C697","v":7500},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B697+1","v":300001},500000,0.2,{"$f":"B697","v":300000},{"$f":"E697+(B698-B697)*C698","v":47500},0,0.03,{"$f":"IF(I696=C700,E699+ROUND((H696-J696),0)*I696,IF(I696=C699,E698+ROUND((H696-J696)*I696,0),IF(I696=C698,E697+ROUND((H696-J696)*I696,0),IF(I696=C697,E696+ROUND((H696-J696)*I696,0),E695+ROUND((H696-J696)*I696,0)))))","v":414100},{"$f":"MIN(K700:L700)","v":41410},{"$f":"ROUND(SUM(H698+I698)*M696,0)","v":13665},{"$f":"SUM(H698:J698)","v":469175}]
[{"$f":"B698+1","v":500001},null,0.3,{"$f":"B698","v":500000},{"$f":"IF(J696=0,0,E698)","v":47500},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H693","v":1000000},{"$f":"IF(H696>H700,H696-H700,0)","v":722000},{"$f":"IF(I700>0,ROUND(I700*I696,0),0)","v":216600},{"$f":"I700-J700","v":505400},{"$f":"IF(H698>0,ROUND(H698*L696,0),0)","v":41410},{"$f":"IF(K700>L700,0,L700-K700)","v":0}]
[null,null,2009,{"$f":"C701+1","v":2010},null,"2009-10"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C701","v":2009},{"$f":"D701","v":2010}]
[0,160000,0,0,0,0,0,{"$f":"$E$4","v":1722000},{"$f":"VLOOKUP(H704,A704:C708,3)","v":0.3},{"$f":"INDEX(D704:D708,MATCH(I704,C704:C708,0))","v":500000},{"$f":"INDEX(E704:E708,MATCH(I704,C704:C708,0))","v":54000},{"$f":"IF(H704>H708,VLOOKUP(H704,A704:F708,6),0)","v":0},{"$f":"VLOOKUP(H704,A704:G708,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B704,IF($E$3=\"Female\",B711,IF($E$3=\"Senior Citizen\",B718,B725)))","v":160000},0]
[{"$f":"B704+1","v":160001},300000,0.1,{"$f":"B704","v":160000},{"$f":"(B705-B704)*C705","v":14000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O704+1","v":160001},300000,0.1]
[{"$f":"B705+1","v":300001},500000,0.2,{"$f":"B705","v":300000},{"$f":"E705+(B706-B705)*C706","v":54000},0,0.03,{"$f":"IF(I704=C708,E707+ROUND((H704-J704),0)*I704,IF(I704=C707,E706+ROUND((H704-J704)*I704,0),IF(I704=C706,E705+ROUND((H704-J704)*I704,0),IF(I704=C705,E704+ROUND((H704-J704)*I704,0),E703+ROUND((H704-J704)*I704,0)))))","v":420600},{"$f":"MIN(K708:L708)","v":0},{"$f":"ROUND(SUM(H706+I706)*M704,0)","v":12618},{"$f":"SUM(H706:J706)","v":433218},null,null,{"$f":"O705+1","v":300001},500000,0.2]
[{"$f":"B706+1","v":500001},null,0.3,{"$f":"B706","v":500000},{"$f":"IF(J704=0,0,E706)","v":54000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O706+1","v":500001},0,0.3]
["Surcharge Limit",null,null,0,null,null,null,0,{"$f":"IF(H704>H708,H704-H708,0)","v":1722000},{"$f":"IF(I708>0,ROUND(I708*I704,0),0)","v":516600},{"$f":"I708-J708","v":1205400},{"$f":"IF(H706>0,ROUND(H706*L704,0),0)","v":0},{"$f":"IF(K708>L708,0,L708-K708)","v":0},{"$f":"O707+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H706,IF($E$3=\"Female\",H713,IF($E$3=\"Senior Citizen\",H720,H727)))","v":420600}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I706,IF($E$3=\"Female\",I713,IF($E$3=\"Senior Citizen\",I720,I727)))","v":0}]
[0,190000,0,0,0,0,0,{"$f":"H704","v":1722000},{"$f":"VLOOKUP(H711,A711:C715,3)","v":0.3},{"$f":"INDEX(D711:D715,MATCH(I711,C711:C715,0))","v":500000},{"$f":"INDEX(E711:E715,MATCH(I711,C711:C715,0))","v":51000},{"$f":"IF(H711>H715,VLOOKUP(H711,A711:F715,6),0)","v":0},{"$f":"VLOOKUP(H711,A711:G715,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J706,IF($E$3=\"Female\",J713,IF($E$3=\"Senior Citizen\",J720,J727)))","v":12618}]
[{"$f":"B711+1","v":190001},300000,0.1,{"$f":"B711","v":190000},{"$f":"(B712-B711)*C712","v":11000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K706,IF($E$3=\"Female\",K713,IF($E$3=\"Senior Citizen\",K720,K727)))","v":433218}]
[{"$f":"B712+1","v":300001},500000,0.2,{"$f":"B712","v":300000},{"$f":"E712+(B713-B712)*C713","v":51000},0,0.03,{"$f":"IF(I711=C715,E714+ROUND((H711-J711),0)*I711,IF(I711=C714,E713+ROUND((H711-J711)*I711,0),IF(I711=C713,E712+ROUND((H711-J711)*I711,0),IF(I711=C712,E711+ROUND((H711-J711)*I711,0),E710+ROUND((H711-J711)*I711,0)))))","v":417600},{"$f":"MIN(K715:L715)","v":0},{"$f":"ROUND(SUM(H713+I713)*M711,0)","v":12528},{"$f":"SUM(H713:J713)","v":430128},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A703,IF($E$3=\"Female\",A710,IF($E$3=\"Senior Citizen\",A717,A724)))","v":"(below 65 years)"}]
[{"$f":"B713+1","v":500001},null,0.3,{"$f":"B713","v":500000},{"$f":"IF(J711=0,0,E713)","v":51000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M708,IF($E$3=\"Female\",M715,IF($E$3=\"Senior Citizen\",M722,M729)))","v":0}]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H708","v":0},{"$f":"IF(H711>H715,H711-H715,0)","v":1722000},{"$f":"IF(I715>0,ROUND(I715*I711,0),0)","v":516600},{"$f":"I715-J715","v":1205400},{"$f":"IF(H713>0,ROUND(H713*L711,0),0)","v":0},{"$f":"IF(K715>L715,0,L715-K715)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K706,IF($E$3=\"Female\",K713,IF($E$3=\"Senior Citizen\",K720,K727)))","v":433218}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 65 years)"]
[0,240000,0,0,0,0,0,{"$f":"H704","v":1722000},{"$f":"VLOOKUP(H718,A718:C722,3)","v":0.3},{"$f":"INDEX(D718:D722,MATCH(I718,C718:C722,0))","v":500000},{"$f":"INDEX(E718:E722,MATCH(I718,C718:C722,0))","v":46000},{"$f":"IF(H718>H722,VLOOKUP(H718,A718:F722,6),0)","v":0},{"$f":"VLOOKUP(H718,A718:G722,7)","v":0.03}]
[{"$f":"B718+1","v":240001},300000,0.1,{"$f":"B718","v":240000},{"$f":"(B719-B718)*C719","v":6000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B719+1","v":300001},500000,0.2,{"$f":"B719","v":300000},{"$f":"E719+(B720-B719)*C720","v":46000},0,0.03,{"$f":"IF(I718=C722,E721+ROUND((H718-J718),0)*I718,IF(I718=C721,E720+ROUND((H718-J718)*I718,0),IF(I718=C720,E719+ROUND((H718-J718)*I718,0),IF(I718=C719,E718+ROUND((H718-J718)*I718,0),E717+ROUND((H718-J718)*I718,0)))))","v":412600},{"$f":"MIN(K722:L722)","v":0},{"$f":"ROUND(SUM(H720+I720)*M718,0)","v":12378},{"$f":"SUM(H720:J720)","v":424978}]
[{"$f":"B720+1","v":500001},null,0.3,{"$f":"B720","v":500000},{"$f":"IF(J718=0,0,E720)","v":46000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H715","v":0},{"$f":"IF(H718>H722,H718-H722,0)","v":1722000},{"$f":"IF(I722>0,ROUND(I722*I718,0),0)","v":516600},{"$f":"I722-J722","v":1205400},{"$f":"IF(H720>0,ROUND(H720*L718,0),0)","v":0},{"$f":"IF(K722>L722,0,L722-K722)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,240000,0,0,0,0,0,{"$f":"H704","v":1722000},{"$f":"VLOOKUP(H725,A725:C729,3)","v":0.3},{"$f":"INDEX(D725:D729,MATCH(I725,C725:C729,0))","v":500000},{"$f":"INDEX(E725:E729,MATCH(I725,C725:C729,0))","v":46000},{"$f":"IF(H725>H729,VLOOKUP(H725,A725:F729,6),0)","v":0},{"$f":"VLOOKUP(H725,A725:G729,7)","v":0.03}]
[{"$f":"B725+1","v":240001},300000,0.1,{"$f":"B725","v":240000},{"$f":"(B726-B725)*C726","v":6000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B726+1","v":300001},500000,0.2,{"$f":"B726","v":300000},{"$f":"E726+(B727-B726)*C727","v":46000},0,0.03,{"$f":"IF(I725=C729,E728+ROUND((H725-J725),0)*I725,IF(I725=C728,E727+ROUND((H725-J725)*I725,0),IF(I725=C727,E726+ROUND((H725-J725)*I725,0),IF(I725=C726,E725+ROUND((H725-J725)*I725,0),E724+ROUND((H725-J725)*I725,0)))))","v":412600},{"$f":"MIN(K729:L729)","v":0},{"$f":"ROUND(SUM(H727+I727)*M725,0)","v":12378},{"$f":"SUM(H727:J727)","v":424978}]
[{"$f":"B727+1","v":500001},null,0.3,{"$f":"B727","v":500000},{"$f":"IF(J725=0,0,E727)","v":46000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H722","v":0},{"$f":"IF(H725>H729,H725-H729,0)","v":1722000},{"$f":"IF(I729>0,ROUND(I729*I725,0),0)","v":516600},{"$f":"I729-J729","v":1205400},{"$f":"IF(H727>0,ROUND(H727*L725,0),0)","v":0},{"$f":"IF(K729>L729,0,L729-K729)","v":0}]
[null,null,2010,{"$f":"C730+1","v":2011},null,"2010-11"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C730","v":2010},{"$f":"D730","v":2011}]
[0,160000,0,0,0,0,0,{"$f":"$E$4","v":1722000},{"$f":"VLOOKUP(H733,A733:C737,3)","v":0.3},{"$f":"INDEX(D733:D737,MATCH(I733,C733:C737,0))","v":800000},{"$f":"INDEX(E733:E737,MATCH(I733,C733:C737,0))","v":94000},{"$f":"IF(H733>H737,VLOOKUP(H733,A733:F737,6),0)","v":0},{"$f":"VLOOKUP(H733,A733:G737,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B733,IF($E$3=\"Female\",B740,IF($E$3=\"Senior Citizen\",B747,B754)))","v":160000},0]
[{"$f":"B733+1","v":160001},500000,0.1,{"$f":"B733","v":160000},{"$f":"(B734-B733)*C734","v":34000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O733+1","v":160001},500000,0.1]
[{"$f":"B734+1","v":500001},800000,0.2,{"$f":"B734","v":500000},{"$f":"E734+(B735-B734)*C735","v":94000},0,0.03,{"$f":"IF(I733=C737,E736+ROUND((H733-J733),0)*I733,IF(I733=C736,E735+ROUND((H733-J733)*I733,0),IF(I733=C735,E734+ROUND((H733-J733)*I733,0),IF(I733=C734,E733+ROUND((H733-J733)*I733,0),E732+ROUND((H733-J733)*I733,0)))))","v":370600},{"$f":"MIN(K737:L737)","v":0},{"$f":"ROUND(SUM(H735+I735)*M733,0)","v":11118},{"$f":"SUM(H735:J735)","v":381718},null,null,{"$f":"O734+1","v":500001},800000,0.2]
[{"$f":"B735+1","v":800001},null,0.3,{"$f":"B735","v":800000},{"$f":"IF(J733=0,0,E735)","v":94000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O735+1","v":800001},0,0.3]
["Surcharge Limit",null,null,0,null,null,null,0,{"$f":"IF(H733>H737,H733-H737,0)","v":1722000},{"$f":"IF(I737>0,ROUND(I737*I733,0),0)","v":516600},{"$f":"I737-J737","v":1205400},{"$f":"IF(H735>0,ROUND(H735*L733,0),0)","v":0},{"$f":"IF(K737>L737,0,L737-K737)","v":0},{"$f":"O736+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H735,IF($E$3=\"Female\",H742,IF($E$3=\"Senior Citizen\",H749,H756)))","v":370600}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I735,IF($E$3=\"Female\",I742,IF($E$3=\"Senior Citizen\",I749,I756)))","v":0}]
[0,190000,0,0,0,0,0,{"$f":"H733","v":1722000},{"$f":"VLOOKUP(H740,A740:C744,3)","v":0.3},{"$f":"INDEX(D740:D744,MATCH(I740,C740:C744,0))","v":800000},{"$f":"INDEX(E740:E744,MATCH(I740,C740:C744,0))","v":91000},{"$f":"IF(H740>H744,VLOOKUP(H740,A740:F744,6),0)","v":0},{"$f":"VLOOKUP(H740,A740:G744,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J735,IF($E$3=\"Female\",J742,IF($E$3=\"Senior Citizen\",J749,J756)))","v":11118}]
[{"$f":"B740+1","v":190001},500000,0.1,{"$f":"B740","v":190000},{"$f":"(B741-B740)*C741","v":31000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K735,IF($E$3=\"Female\",K742,IF($E$3=\"Senior Citizen\",K749,K756)))","v":381718}]
[{"$f":"B741+1","v":500001},800000,0.2,{"$f":"B741","v":500000},{"$f":"E741+(B742-B741)*C742","v":91000},0,0.03,{"$f":"IF(I740=C744,E743+ROUND((H740-J740),0)*I740,IF(I740=C743,E742+ROUND((H740-J740)*I740,0),IF(I740=C742,E741+ROUND((H740-J740)*I740,0),IF(I740=C741,E740+ROUND((H740-J740)*I740,0),E739+ROUND((H740-J740)*I740,0)))))","v":367600},{"$f":"MIN(K744:L744)","v":0},{"$f":"ROUND(SUM(H742+I742)*M740,0)","v":11028},{"$f":"SUM(H742:J742)","v":378628},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A732,IF($E$3=\"Female\",A739,IF($E$3=\"Senior Citizen\",A746,A753)))","v":"(below 65 years)"}]
[{"$f":"B742+1","v":800001},null,0.3,{"$f":"B742","v":800000},{"$f":"IF(J740=0,0,E742)","v":91000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M737,IF($E$3=\"Female\",M744,IF($E$3=\"Senior Citizen\",M751,M758)))","v":0}]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H737","v":0},{"$f":"IF(H740>H744,H740-H744,0)","v":1722000},{"$f":"IF(I744>0,ROUND(I744*I740,0),0)","v":516600},{"$f":"I744-J744","v":1205400},{"$f":"IF(H742>0,ROUND(H742*L740,0),0)","v":0},{"$f":"IF(K744>L744,0,L744-K744)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K735,IF($E$3=\"Female\",K742,IF($E$3=\"Senior Citizen\",K749,K756)))","v":381718}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 65 years)"]
[0,240000,0,0,0,0,0,{"$f":"H733","v":1722000},{"$f":"VLOOKUP(H747,A747:C751,3)","v":0.3},{"$f":"INDEX(D747:D751,MATCH(I747,C747:C751,0))","v":800000},{"$f":"INDEX(E747:E751,MATCH(I747,C747:C751,0))","v":86000},{"$f":"IF(H747>H751,VLOOKUP(H747,A747:F751,6),0)","v":0},{"$f":"VLOOKUP(H747,A747:G751,7)","v":0.03}]
[{"$f":"B747+1","v":240001},500000,0.1,{"$f":"B747","v":240000},{"$f":"(B748-B747)*C748","v":26000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B748+1","v":500001},800000,0.2,{"$f":"B748","v":500000},{"$f":"E748+(B749-B748)*C749","v":86000},0,0.03,{"$f":"IF(I747=C751,E750+ROUND((H747-J747),0)*I747,IF(I747=C750,E749+ROUND((H747-J747)*I747,0),IF(I747=C749,E748+ROUND((H747-J747)*I747,0),IF(I747=C748,E747+ROUND((H747-J747)*I747,0),E746+ROUND((H747-J747)*I747,0)))))","v":362600},{"$f":"MIN(K751:L751)","v":0},{"$f":"ROUND(SUM(H749+I749)*M747,0)","v":10878},{"$f":"SUM(H749:J749)","v":373478}]
[{"$f":"B749+1","v":800001},null,0.3,{"$f":"B749","v":800000},{"$f":"IF(J747=0,0,E749)","v":86000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H744","v":0},{"$f":"IF(H747>H751,H747-H751,0)","v":1722000},{"$f":"IF(I751>0,ROUND(I751*I747,0),0)","v":516600},{"$f":"I751-J751","v":1205400},{"$f":"IF(H749>0,ROUND(H749*L747,0),0)","v":0},{"$f":"IF(K751>L751,0,L751-K751)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,240000,0,0,0,0,0,{"$f":"H733","v":1722000},{"$f":"VLOOKUP(H754,A754:C758,3)","v":0.3},{"$f":"INDEX(D754:D758,MATCH(I754,C754:C758,0))","v":800000},{"$f":"INDEX(E754:E758,MATCH(I754,C754:C758,0))","v":86000},{"$f":"IF(H754>H758,VLOOKUP(H754,A754:F758,6),0)","v":0},{"$f":"VLOOKUP(H754,A754:G758,7)","v":0.03}]
[{"$f":"B754+1","v":240001},500000,0.1,{"$f":"B754","v":240000},{"$f":"(B755-B754)*C755","v":26000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B755+1","v":500001},800000,0.2,{"$f":"B755","v":500000},{"$f":"E755+(B756-B755)*C756","v":86000},0,0.03,{"$f":"IF(I754=C758,E757+ROUND((H754-J754),0)*I754,IF(I754=C757,E756+ROUND((H754-J754)*I754,0),IF(I754=C756,E755+ROUND((H754-J754)*I754,0),IF(I754=C755,E754+ROUND((H754-J754)*I754,0),E753+ROUND((H754-J754)*I754,0)))))","v":362600},{"$f":"MIN(K758:L758)","v":0},{"$f":"ROUND(SUM(H756+I756)*M754,0)","v":10878},{"$f":"SUM(H756:J756)","v":373478}]
[{"$f":"B756+1","v":800001},null,0.3,{"$f":"B756","v":800000},{"$f":"IF(J754=0,0,E756)","v":86000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H751","v":0},{"$f":"IF(H754>H758,H754-H758,0)","v":1722000},{"$f":"IF(I758>0,ROUND(I758*I754,0),0)","v":516600},{"$f":"I758-J758","v":1205400},{"$f":"IF(H756>0,ROUND(H756*L754,0),0)","v":0},{"$f":"IF(K758>L758,0,L758-K758)","v":0}]
[null,null,2011,{"$f":"C759+1","v":2012},null,"2011-12"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C759","v":2011},{"$f":"D759","v":2012}]
[0,180000,0,0,0,0,0,{"$f":"$E$4","v":1722000},{"$f":"VLOOKUP(H762,A762:C766,3)","v":0.3},{"$f":"INDEX(D762:D766,MATCH(I762,C762:C766,0))","v":800000},{"$f":"INDEX(E762:E766,MATCH(I762,C762:C766,0))","v":92000},{"$f":"IF(H762>H766,VLOOKUP(H762,A762:F766,6),0)","v":0},{"$f":"VLOOKUP(H762,A762:G766,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B762,IF($E$3=\"Female\",B769,IF($E$3=\"Senior Citizen\",B776,B783)))","v":180000},0]
[{"$f":"B762+1","v":180001},500000,0.1,{"$f":"B762","v":180000},{"$f":"(B763-B762)*C763","v":32000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O762+1","v":180001},500000,0.1]
[{"$f":"B763+1","v":500001},800000,0.2,{"$f":"B763","v":500000},{"$f":"E763+(B764-B763)*C764","v":92000},0,0.03,{"$f":"IF(I762=C766,E765+ROUND((H762-J762),0)*I762,IF(I762=C765,E764+ROUND((H762-J762)*I762,0),IF(I762=C764,E763+ROUND((H762-J762)*I762,0),IF(I762=C763,E762+ROUND((H762-J762)*I762,0),E761+ROUND((H762-J762)*I762,0)))))","v":368600},{"$f":"MIN(K766:L766)","v":0},{"$f":"ROUND(SUM(H764+I764)*M762,0)","v":11058},{"$f":"SUM(H764:J764)","v":379658},null,null,{"$f":"O763+1","v":500001},800000,0.2]
[{"$f":"B764+1","v":800001},null,0.3,{"$f":"B764","v":800000},{"$f":"IF(J762=0,0,E764)","v":92000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O764+1","v":800001},0,0.3]
["Surcharge Limit",null,null,0,null,null,null,0,{"$f":"IF(H762>H766,H762-H766,0)","v":1722000},{"$f":"IF(I766>0,ROUND(I766*I762,0),0)","v":516600},{"$f":"I766-J766","v":1205400},{"$f":"IF(H764>0,ROUND(H764*L762,0),0)","v":0},{"$f":"IF(K766>L766,0,L766-K766)","v":0},{"$f":"O765+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H764,IF($E$3=\"Female\",H771,IF($E$3=\"Senior Citizen\",H778,H785)))","v":368600}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I764,IF($E$3=\"Female\",I771,IF($E$3=\"Senior Citizen\",I778,I785)))","v":0}]
[0,190000,0,0,0,0,0,{"$f":"H762","v":1722000},{"$f":"VLOOKUP(H769,A769:C773,3)","v":0.3},{"$f":"INDEX(D769:D773,MATCH(I769,C769:C773,0))","v":800000},{"$f":"INDEX(E769:E773,MATCH(I769,C769:C773,0))","v":91000},{"$f":"IF(H769>H773,VLOOKUP(H769,A769:F773,6),0)","v":0},{"$f":"VLOOKUP(H769,A769:G773,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J764,IF($E$3=\"Female\",J771,IF($E$3=\"Senior Citizen\",J778,J785)))","v":11058}]
[{"$f":"B769+1","v":190001},500000,0.1,{"$f":"B769","v":190000},{"$f":"(B770-B769)*C770","v":31000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K764,IF($E$3=\"Female\",K771,IF($E$3=\"Senior Citizen\",K778,K785)))","v":379658}]
[{"$f":"B770+1","v":500001},800000,0.2,{"$f":"B770","v":500000},{"$f":"E770+(B771-B770)*C771","v":91000},0,0.03,{"$f":"IF(I769=C773,E772+ROUND((H769-J769),0)*I769,IF(I769=C772,E771+ROUND((H769-J769)*I769,0),IF(I769=C771,E770+ROUND((H769-J769)*I769,0),IF(I769=C770,E769+ROUND((H769-J769)*I769,0),E768+ROUND((H769-J769)*I769,0)))))","v":367600},{"$f":"MIN(K773:L773)","v":0},{"$f":"ROUND(SUM(H771+I771)*M769,0)","v":11028},{"$f":"SUM(H771:J771)","v":378628},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A761,IF($E$3=\"Female\",A768,IF($E$3=\"Senior Citizen\",A775,A782)))","v":"(below 60 years)"}]
[{"$f":"B771+1","v":800001},null,0.3,{"$f":"B771","v":800000},{"$f":"IF(J769=0,0,E771)","v":91000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M766,IF($E$3=\"Female\",M773,IF($E$3=\"Senior Citizen\",M780,M787)))","v":0}]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H766","v":0},{"$f":"IF(H769>H773,H769-H773,0)","v":1722000},{"$f":"IF(I773>0,ROUND(I773*I769,0),0)","v":516600},{"$f":"I773-J773","v":1205400},{"$f":"IF(H771>0,ROUND(H771*L769,0),0)","v":0},{"$f":"IF(K773>L773,0,L773-K773)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K764,IF($E$3=\"Female\",K771,IF($E$3=\"Senior Citizen\",K778,K785)))","v":379658}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(>60,<80))"]
[0,250000,0,0,0,0,0,{"$f":"H762","v":1722000},{"$f":"VLOOKUP(H776,A776:C780,3)","v":0.3},{"$f":"INDEX(D776:D780,MATCH(I776,C776:C780,0))","v":800000},{"$f":"INDEX(E776:E780,MATCH(I776,C776:C780,0))","v":85000},{"$f":"IF(H776>H780,VLOOKUP(H776,A776:F780,6),0)","v":0},{"$f":"VLOOKUP(H776,A776:G780,7)","v":0.03}]
[{"$f":"B776+1","v":250001},500000,0.1,{"$f":"B776","v":250000},{"$f":"(B777-B776)*C777","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B777+1","v":500001},800000,0.2,{"$f":"B777","v":500000},{"$f":"E777+(B778-B777)*C778","v":85000},0,0.03,{"$f":"IF(I776=C780,E779+ROUND((H776-J776),0)*I776,IF(I776=C779,E778+ROUND((H776-J776)*I776,0),IF(I776=C778,E777+ROUND((H776-J776)*I776,0),IF(I776=C777,E776+ROUND((H776-J776)*I776,0),E775+ROUND((H776-J776)*I776,0)))))","v":361600},{"$f":"MIN(K780:L780)","v":0},{"$f":"ROUND(SUM(H778+I778)*M776,0)","v":10848},{"$f":"SUM(H778:J778)","v":372448}]
[{"$f":"B778+1","v":800001},null,0.3,{"$f":"B778","v":800000},{"$f":"IF(J776=0,0,E778)","v":85000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H773","v":0},{"$f":"IF(H776>H780,H776-H780,0)","v":1722000},{"$f":"IF(I780>0,ROUND(I780*I776,0),0)","v":516600},{"$f":"I780-J780","v":1205400},{"$f":"IF(H778>0,ROUND(H778*L776,0),0)","v":0},{"$f":"IF(K780>L780,0,L780-K780)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H762","v":1722000},{"$f":"VLOOKUP(H783,A783:C787,3)","v":0.3},{"$f":"INDEX(D783:D787,MATCH(I783,C783:C787,0))","v":800000},{"$f":"INDEX(E783:E787,MATCH(I783,C783:C787,0))","v":60000},{"$f":"IF(H783>H787,VLOOKUP(H783,A783:F787,6),0)","v":0},{"$f":"VLOOKUP(H783,A783:G787,7)","v":0.03}]
[{"$f":"B783+1","v":500001},800000,0.2,{"$f":"B783","v":500000},{"$f":"(B784-B783)*C784","v":60000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B784+1","v":800001},null,0.3,{"$f":"B784","v":800000},{"$f":"IF(J783=0,0,E784)","v":60000},0,0.03,{"$f":"IF(I783=C787,E786+ROUND((H783-J783),0)*I783,IF(I783=C786,E785+ROUND((H783-J783)*I783,0),IF(I783=C785,E784+ROUND((H783-J783)*I783,0),IF(I783=C784,E783+ROUND((H783-J783)*I783,0),E782+ROUND((H783-J783)*I783,0)))))","v":336600},{"$f":"MIN(K787:L787)","v":0},{"$f":"ROUND(SUM(H785+I785)*M783,0)","v":10098},{"$f":"SUM(H785:J785)","v":346698}]
[null,null,null,null,null,0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H780","v":0},{"$f":"IF(H783>H787,H783-H787,0)","v":1722000},{"$f":"IF(I787>0,ROUND(I787*I783,0),0)","v":516600},{"$f":"I787-J787","v":1205400},{"$f":"IF(H785>0,ROUND(H785*L783,0),0)","v":0},{"$f":"IF(K787>L787,0,L787-K787)","v":0}]
[null,null,2012,{"$f":"C788+1","v":2013},null,"2012-13"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C788","v":2012},{"$f":"D788","v":2013}]
[0,200000,0,0,0,0,0,{"$f":"$E$4","v":1722000},{"$f":"VLOOKUP(H791,A791:C795,3)","v":0.3},{"$f":"INDEX(D791:D795,MATCH(I791,C791:C795,0))","v":1000000},{"$f":"INDEX(E791:E795,MATCH(I791,C791:C795,0))","v":130000},{"$f":"IF(H791>H795,VLOOKUP(H791,A791:F795,6),0)","v":0},{"$f":"VLOOKUP(H791,A791:G795,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B791,IF($E$3=\"Female\",B798,IF($E$3=\"Senior Citizen\",B805,B812)))","v":200000},0]
[{"$f":"B791+1","v":200001},500000,0.1,{"$f":"B791","v":200000},{"$f":"(B792-B791)*C792","v":30000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O791+1","v":200001},500000,0.1]
[{"$f":"B792+1","v":500001},1000000,0.2,{"$f":"B792","v":500000},{"$f":"E792+(B793-B792)*C793","v":130000},0,0.03,{"$f":"IF(I791=C795,E794+ROUND((H791-J791),0)*I791,IF(I791=C794,E793+ROUND((H791-J791)*I791,0),IF(I791=C793,E792+ROUND((H791-J791)*I791,0),IF(I791=C792,E791+ROUND((H791-J791)*I791,0),E790+ROUND((H791-J791)*I791,0)))))","v":346600},{"$f":"MIN(K795:L795)","v":0},{"$f":"ROUND(SUM(H793+I793)*M791,0)","v":10398},{"$f":"SUM(H793:J793)","v":356998},null,null,{"$f":"O792+1","v":500001},1000000,0.2]
[{"$f":"B793+1","v":1000001},null,0.3,{"$f":"B793","v":1000000},{"$f":"IF(J791=0,0,E793)","v":130000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O793+1","v":1000001},0,0.3]
["Surcharge Limit",null,null,0,null,null,null,0,{"$f":"IF(H791>H795,H791-H795,0)","v":1722000},{"$f":"IF(I795>0,ROUND(I795*I791,0),0)","v":516600},{"$f":"I795-J795","v":1205400},{"$f":"IF(H793>0,ROUND(H793*L791,0),0)","v":0},{"$f":"IF(K795>L795,0,L795-K795)","v":0},{"$f":"O794+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H793,IF($E$3=\"Female\",H800,IF($E$3=\"Senior Citizen\",H807,H814)))","v":346600}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I793,IF($E$3=\"Female\",I800,IF($E$3=\"Senior Citizen\",I807,I814)))","v":0}]
[0,200000,0,0,0,0,0,{"$f":"H791","v":1722000},{"$f":"VLOOKUP(H798,A798:C802,3)","v":0.3},{"$f":"INDEX(D798:D802,MATCH(I798,C798:C802,0))","v":1000000},{"$f":"INDEX(E798:E802,MATCH(I798,C798:C802,0))","v":130000},{"$f":"IF(H798>H802,VLOOKUP(H798,A798:F802,6),0)","v":0},{"$f":"VLOOKUP(H798,A798:G802,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J793,IF($E$3=\"Female\",J800,IF($E$3=\"Senior Citizen\",J807,J814)))","v":10398}]
[{"$f":"B798+1","v":200001},500000,0.1,{"$f":"B798","v":200000},{"$f":"(B799-B798)*C799","v":30000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K793,IF($E$3=\"Female\",K800,IF($E$3=\"Senior Citizen\",K807,K814)))","v":356998}]
[{"$f":"B799+1","v":500001},1000000,0.2,{"$f":"B799","v":500000},{"$f":"E799+(B800-B799)*C800","v":130000},0,0.03,{"$f":"IF(I798=C802,E801+ROUND((H798-J798),0)*I798,IF(I798=C801,E800+ROUND((H798-J798)*I798,0),IF(I798=C800,E799+ROUND((H798-J798)*I798,0),IF(I798=C799,E798+ROUND((H798-J798)*I798,0),E797+ROUND((H798-J798)*I798,0)))))","v":346600},{"$f":"MIN(K802:L802)","v":0},{"$f":"ROUND(SUM(H800+I800)*M798,0)","v":10398},{"$f":"SUM(H800:J800)","v":356998},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A790,IF($E$3=\"Female\",A797,IF($E$3=\"Senior Citizen\",A804,A811)))","v":"(below 65 years)"}]
[{"$f":"B800+1","v":1000001},null,0.3,{"$f":"B800","v":1000000},{"$f":"IF(J798=0,0,E800)","v":130000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M795,IF($E$3=\"Female\",M802,IF($E$3=\"Senior Citizen\",M809,M816)))","v":0}]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H795","v":0},{"$f":"IF(H798>H802,H798-H802,0)","v":1722000},{"$f":"IF(I802>0,ROUND(I802*I798,0),0)","v":516600},{"$f":"I802-J802","v":1205400},{"$f":"IF(H800>0,ROUND(H800*L798,0),0)","v":0},{"$f":"IF(K802>L802,0,L802-K802)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K793,IF($E$3=\"Female\",K800,IF($E$3=\"Senior Citizen\",K807,K814)))","v":356998}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 65 years)"]
[0,250000,0,0,0,0,0,{"$f":"H791","v":1722000},{"$f":"VLOOKUP(H805,A805:C809,3)","v":0.3},{"$f":"INDEX(D805:D809,MATCH(I805,C805:C809,0))","v":1000000},{"$f":"INDEX(E805:E809,MATCH(I805,C805:C809,0))","v":125000},{"$f":"IF(H805>H809,VLOOKUP(H805,A805:F809,6),0)","v":0},{"$f":"VLOOKUP(H805,A805:G809,7)","v":0.03}]
[{"$f":"B805+1","v":250001},500000,0.1,{"$f":"B805","v":250000},{"$f":"(B806-B805)*C806","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B806+1","v":500001},1000000,0.2,{"$f":"B806","v":500000},{"$f":"E806+(B807-B806)*C807","v":125000},0,0.03,{"$f":"IF(I805=C809,E808+ROUND((H805-J805),0)*I805,IF(I805=C808,E807+ROUND((H805-J805)*I805,0),IF(I805=C807,E806+ROUND((H805-J805)*I805,0),IF(I805=C806,E805+ROUND((H805-J805)*I805,0),E804+ROUND((H805-J805)*I805,0)))))","v":341600},{"$f":"MIN(K809:L809)","v":0},{"$f":"ROUND(SUM(H807+I807)*M805,0)","v":10248},{"$f":"SUM(H807:J807)","v":351848}]
[{"$f":"B807+1","v":1000001},null,0.3,{"$f":"B807","v":1000000},{"$f":"IF(J805=0,0,E807)","v":125000},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H802","v":0},{"$f":"IF(H805>H809,H805-H809,0)","v":1722000},{"$f":"IF(I809>0,ROUND(I809*I805,0),0)","v":516600},{"$f":"I809-J809","v":1205400},{"$f":"IF(H807>0,ROUND(H807*L805,0),0)","v":0},{"$f":"IF(K809>L809,0,L809-K809)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H791","v":1722000},{"$f":"VLOOKUP(H812,A812:C816,3)","v":0.3},{"$f":"INDEX(D812:D816,MATCH(I812,C812:C816,0))","v":1000000},{"$f":"INDEX(E812:E816,MATCH(I812,C812:C816,0))","v":100000},{"$f":"IF(H812>H816,VLOOKUP(H812,A812:F816,6),0)","v":0},{"$f":"VLOOKUP(H812,A812:G816,7)","v":0.03}]
[{"$f":"B812+1","v":500001},1000000,0.2,{"$f":"B812","v":500000},{"$f":"(B813-B812)*C813","v":100000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B813+1","v":1000001},null,0.3,{"$f":"B813","v":1000000},{"$f":"IF(J812=0,0,E813)","v":100000},0,0.03,{"$f":"IF(I812=C816,E815+ROUND((H812-J812),0)*I812,IF(I812=C815,E814+ROUND((H812-J812)*I812,0),IF(I812=C814,E813+ROUND((H812-J812)*I812,0),IF(I812=C813,E812+ROUND((H812-J812)*I812,0),E811+ROUND((H812-J812)*I812,0)))))","v":316600},{"$f":"MIN(K816:L816)","v":0},{"$f":"ROUND(SUM(H814+I814)*M812,0)","v":9498},{"$f":"SUM(H814:J814)","v":326098}]
[null,null,null,null,null,0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H809","v":0},{"$f":"IF(H812>H816,H812-H816,0)","v":1722000},{"$f":"IF(I816>0,ROUND(I816*I812,0),0)","v":516600},{"$f":"I816-J816","v":1205400},{"$f":"IF(H814>0,ROUND(H814*L812,0),0)","v":0},{"$f":"IF(K816>L816,0,L816-K816)","v":0}]
[null,null,2013,{"$f":"C817+1","v":2014},null,"2013-14"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C817","v":2013},{"$f":"D817","v":2014}]
[0,200000,0,0,0,0,0,{"$f":"$E$4","v":1722000},{"$f":"VLOOKUP(H820,A820:C824,3)","v":0.3},{"$f":"INDEX(D820:D824,MATCH(I820,C820:C824,0))","v":1000000},{"$f":"INDEX(E820:E824,MATCH(I820,C820:C824,0))","v":130000},{"$f":"IF(H820>H824,VLOOKUP(H820,A820:F824,6),0)","v":0},{"$f":"VLOOKUP(H820,A820:G824,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B820,IF($E$3=\"Female\",B827,IF($E$3=\"Senior Citizen\",B834,B841)))","v":200000},0]
[{"$f":"B820+1","v":200001},500000,0.1,{"$f":"B820","v":200000},{"$f":"(B821-B820)*C821","v":30000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O820+1","v":200001},500000,0.1]
[{"$f":"B821+1","v":500001},1000000,0.2,{"$f":"B821","v":500000},{"$f":"E821+(B822-B821)*C822","v":130000},0,0.03,{"$f":"IF(I820=C824,E823+ROUND((H820-J820),0)*I820,IF(I820=C823,E822+ROUND((H820-J820)*I820,0),IF(I820=C822,E821+ROUND((H820-J820)*I820,0),IF(I820=C821,E820+ROUND((H820-J820)*I820,0),E819+ROUND((H820-J820)*I820,0)))))","v":346600},{"$f":"MIN(K824:L824)","v":0},{"$f":"ROUND(SUM(H822+I822)*M820,0)","v":10398},{"$f":"SUM(H822:J822)","v":356998},null,null,{"$f":"O821+1","v":500001},1000000,0.2]
[{"$f":"B822+1","v":1000001},null,0.3,{"$f":"B822","v":1000000},{"$f":"IF(J820=0,0,E822)","v":130000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O822+1","v":1000001},0,0.3]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"D824","v":10000000},{"$f":"IF(H820>H824,H820-H824,0)","v":0},{"$f":"IF(I824>0,ROUND(I824*I820,0),0)","v":0},{"$f":"I824-J824","v":0},{"$f":"IF(H822>0,ROUND(H822*L820,0),0)","v":0},{"$f":"IF(K824>L824,0,L824-K824)","v":0},{"$f":"O823+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H822,IF($E$3=\"Female\",H829,IF($E$3=\"Senior Citizen\",H836,H843)))","v":346600}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I822,IF($E$3=\"Female\",I829,IF($E$3=\"Senior Citizen\",I836,I843)))","v":0}]
[0,200000,0,0,0,0,0,{"$f":"H820","v":1722000},{"$f":"VLOOKUP(H827,A827:C831,3)","v":0.3},{"$f":"INDEX(D827:D831,MATCH(I827,C827:C831,0))","v":1000000},{"$f":"INDEX(E827:E831,MATCH(I827,C827:C831,0))","v":130000},{"$f":"IF(H827>H831,VLOOKUP(H827,A827:F831,6),0)","v":0},{"$f":"VLOOKUP(H827,A827:G831,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J822,IF($E$3=\"Female\",J829,IF($E$3=\"Senior Citizen\",J836,J843)))","v":10398}]
[{"$f":"B827+1","v":200001},500000,0.1,{"$f":"B827","v":200000},{"$f":"(B828-B827)*C828","v":30000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K822,IF($E$3=\"Female\",K829,IF($E$3=\"Senior Citizen\",K836,K843)))","v":356998}]
[{"$f":"B828+1","v":500001},1000000,0.2,{"$f":"B828","v":500000},{"$f":"E828+(B829-B828)*C829","v":130000},0,0.03,{"$f":"IF(I827=C831,E830+ROUND((H827-J827),0)*I827,IF(I827=C830,E829+ROUND((H827-J827)*I827,0),IF(I827=C829,E828+ROUND((H827-J827)*I827,0),IF(I827=C828,E827+ROUND((H827-J827)*I827,0),E826+ROUND((H827-J827)*I827,0)))))","v":346600},{"$f":"MIN(K831:L831)","v":0},{"$f":"ROUND(SUM(H829+I829)*M827,0)","v":10398},{"$f":"SUM(H829:J829)","v":356998},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A819,IF($E$3=\"Female\",A826,IF($E$3=\"Senior Citizen\",A833,A840)))","v":"(below 60 years)"}]
[{"$f":"B829+1","v":1000001},null,0.3,{"$f":"B829","v":1000000},{"$f":"IF(J827=0,0,E829)","v":130000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M824,IF($E$3=\"Female\",M831,IF($E$3=\"Senior Citizen\",M838,M845)))","v":0}]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H824","v":10000000},{"$f":"IF(H827>H831,H827-H831,0)","v":0},{"$f":"IF(I831>0,ROUND(I831*I827,0),0)","v":0},{"$f":"I831-J831","v":0},{"$f":"IF(H829>0,ROUND(H829*L827,0),0)","v":0},{"$f":"IF(K831>L831,0,L831-K831)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K822,IF($E$3=\"Female\",K829,IF($E$3=\"Senior Citizen\",K836,K843)))","v":356998}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(>60,<80))"]
[0,250000,0,0,0,0,0,{"$f":"H820","v":1722000},{"$f":"VLOOKUP(H834,A834:C838,3)","v":0.3},{"$f":"INDEX(D834:D838,MATCH(I834,C834:C838,0))","v":1000000},{"$f":"INDEX(E834:E838,MATCH(I834,C834:C838,0))","v":125000},{"$f":"IF(H834>H838,VLOOKUP(H834,A834:F838,6),0)","v":0},{"$f":"VLOOKUP(H834,A834:G838,7)","v":0.03}]
[{"$f":"B834+1","v":250001},500000,0.1,{"$f":"B834","v":250000},{"$f":"(B835-B834)*C835","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B835+1","v":500001},1000000,0.2,{"$f":"B835","v":500000},{"$f":"E835+(B836-B835)*C836","v":125000},0,0.03,{"$f":"IF(I834=C838,E837+ROUND((H834-J834),0)*I834,IF(I834=C837,E836+ROUND((H834-J834)*I834,0),IF(I834=C836,E835+ROUND((H834-J834)*I834,0),IF(I834=C835,E834+ROUND((H834-J834)*I834,0),E833+ROUND((H834-J834)*I834,0)))))","v":341600},{"$f":"MIN(K838:L838)","v":0},{"$f":"ROUND(SUM(H836+I836)*M834,0)","v":10248},{"$f":"SUM(H836:J836)","v":351848}]
[{"$f":"B836+1","v":1000001},null,0.3,{"$f":"B836","v":1000000},{"$f":"IF(J834=0,0,E836)","v":125000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H831","v":10000000},{"$f":"IF(H834>H838,H834-H838,0)","v":0},{"$f":"IF(I838>0,ROUND(I838*I834,0),0)","v":0},{"$f":"I838-J838","v":0},{"$f":"IF(H836>0,ROUND(H836*L834,0),0)","v":0},{"$f":"IF(K838>L838,0,L838-K838)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H820","v":1722000},{"$f":"VLOOKUP(H841,A841:C845,3)","v":0.3},{"$f":"INDEX(D841:D845,MATCH(I841,C841:C845,0))","v":1000000},{"$f":"INDEX(E841:E845,MATCH(I841,C841:C845,0))","v":100000},{"$f":"IF(H841>H845,VLOOKUP(H841,A841:F845,6),0)","v":0},{"$f":"VLOOKUP(H841,A841:G845,7)","v":0.03}]
[{"$f":"B841+1","v":500001},1000000,0.2,{"$f":"B841","v":500000},{"$f":"(B842-B841)*C842","v":100000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B842+1","v":1000001},null,0.3,{"$f":"B842","v":1000000},{"$f":"IF(J841=0,0,E842)","v":100000},0.1,0.03,{"$f":"IF(I841=C845,E844+ROUND((H841-J841),0)*I841,IF(I841=C844,E843+ROUND((H841-J841)*I841,0),IF(I841=C843,E842+ROUND((H841-J841)*I841,0),IF(I841=C842,E841+ROUND((H841-J841)*I841,0),E840+ROUND((H841-J841)*I841,0)))))","v":316600},{"$f":"MIN(K845:L845)","v":0},{"$f":"ROUND(SUM(H843+I843)*M841,0)","v":9498},{"$f":"SUM(H843:J843)","v":326098}]
[null,null,null,null,null,0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H838","v":10000000},{"$f":"IF(H841>H845,H841-H845,0)","v":0},{"$f":"IF(I845>0,ROUND(I845*I841,0),0)","v":0},{"$f":"I845-J845","v":0},{"$f":"IF(H843>0,ROUND(H843*L841,0),0)","v":0},{"$f":"IF(K845>L845,0,L845-K845)","v":0}]
[null,null,2014,{"$f":"C846+1","v":2015},null,"2014-15"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C846","v":2014},{"$f":"D846","v":2015}]
[0,250000,0,0,0,0,0,{"$f":"$E$4","v":1722000},{"$f":"VLOOKUP(H849,A849:C853,3)","v":0.3},{"$f":"INDEX(D849:D853,MATCH(I849,C849:C853,0))","v":1000000},{"$f":"INDEX(E849:E853,MATCH(I849,C849:C853,0))","v":125000},{"$f":"IF(H849>H853,VLOOKUP(H849,A849:F853,6),0)","v":0},{"$f":"VLOOKUP(H849,A849:G853,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B849,IF($E$3=\"Female\",B856,IF($E$3=\"Senior Citizen\",B863,B870)))","v":250000},0]
[{"$f":"B849+1","v":250001},500000,0.1,{"$f":"B849","v":250000},{"$f":"(B850-B849)*C850","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O849+1","v":250001},500000,0.1]
[{"$f":"B850+1","v":500001},1000000,0.2,{"$f":"B850","v":500000},{"$f":"E850+(B851-B850)*C851","v":125000},0,0.03,{"$f":"IF(I849=C853,E852+ROUND((H849-J849),0)*I849,IF(I849=C852,E851+ROUND((H849-J849)*I849,0),IF(I849=C851,E850+ROUND((H849-J849)*I849,0),IF(I849=C850,E849+ROUND((H849-J849)*I849,0),E848+ROUND((H849-J849)*I849,0)))))","v":341600},{"$f":"MIN(K853:L853)","v":0},{"$f":"ROUND(SUM(H851+I851)*M849,0)","v":10248},{"$f":"SUM(H851:J851)","v":351848},null,null,{"$f":"O850+1","v":500001},1000000,0.2]
[{"$f":"B851+1","v":1000001},null,0.3,{"$f":"B851","v":1000000},{"$f":"IF(J849=0,0,E851)","v":125000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O851+1","v":1000001},0,0.3]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"D853","v":10000000},{"$f":"IF(H849>H853,H849-H853,0)","v":0},{"$f":"IF(I853>0,ROUND(I853*I849,0),0)","v":0},{"$f":"I853-J853","v":0},{"$f":"IF(H851>0,ROUND(H851*L849,0),0)","v":0},{"$f":"IF(K853>L853,0,L853-K853)","v":0},{"$f":"O852+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H851,IF($E$3=\"Female\",H858,IF($E$3=\"Senior Citizen\",H865,H872)))","v":341600}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I851,IF($E$3=\"Female\",I858,IF($E$3=\"Senior Citizen\",I865,I872)))","v":0}]
[0,250000,0,0,0,0,0,{"$f":"H849","v":1722000},{"$f":"VLOOKUP(H856,A856:C860,3)","v":0.3},{"$f":"INDEX(D856:D860,MATCH(I856,C856:C860,0))","v":1000000},{"$f":"INDEX(E856:E860,MATCH(I856,C856:C860,0))","v":125000},{"$f":"IF(H856>H860,VLOOKUP(H856,A856:F860,6),0)","v":0},{"$f":"VLOOKUP(H856,A856:G860,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J851,IF($E$3=\"Female\",J858,IF($E$3=\"Senior Citizen\",J865,J872)))","v":10248}]
[{"$f":"B856+1","v":250001},500000,0.1,{"$f":"B856","v":250000},{"$f":"(B857-B856)*C857","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K851,IF($E$3=\"Female\",K858,IF($E$3=\"Senior Citizen\",K865,K872)))","v":351848}]
[{"$f":"B857+1","v":500001},1000000,0.2,{"$f":"B857","v":500000},{"$f":"E857+(B858-B857)*C858","v":125000},0,0.03,{"$f":"IF(I856=C860,E859+ROUND((H856-J856),0)*I856,IF(I856=C859,E858+ROUND((H856-J856)*I856,0),IF(I856=C858,E857+ROUND((H856-J856)*I856,0),IF(I856=C857,E856+ROUND((H856-J856)*I856,0),E855+ROUND((H856-J856)*I856,0)))))","v":341600},{"$f":"MIN(K860:L860)","v":0},{"$f":"ROUND(SUM(H858+I858)*M856,0)","v":10248},{"$f":"SUM(H858:J858)","v":351848},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A848,IF($E$3=\"Female\",A855,IF($E$3=\"Senior Citizen\",A862,A869)))","v":"(below 60 years)"}]
[{"$f":"B858+1","v":1000001},null,0.3,{"$f":"B858","v":1000000},{"$f":"IF(J856=0,0,E858)","v":125000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M853,IF($E$3=\"Female\",M860,IF($E$3=\"Senior Citizen\",M867,M874)))","v":0}]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H853","v":10000000},{"$f":"IF(H856>H860,H856-H860,0)","v":0},{"$f":"IF(I860>0,ROUND(I860*I856,0),0)","v":0},{"$f":"I860-J860","v":0},{"$f":"IF(H858>0,ROUND(H858*L856,0),0)","v":0},{"$f":"IF(K860>L860,0,L860-K860)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K851,IF($E$3=\"Female\",K858,IF($E$3=\"Senior Citizen\",K865,K872)))","v":351848}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(>60,<80))"]
[0,300000,0,0,0,0,0,{"$f":"H849","v":1722000},{"$f":"VLOOKUP(H863,A863:C867,3)","v":0.3},{"$f":"INDEX(D863:D867,MATCH(I863,C863:C867,0))","v":1000000},{"$f":"INDEX(E863:E867,MATCH(I863,C863:C867,0))","v":120000},{"$f":"IF(H863>H867,VLOOKUP(H863,A863:F867,6),0)","v":0},{"$f":"VLOOKUP(H863,A863:G867,7)","v":0.03}]
[{"$f":"B863+1","v":300001},500000,0.1,{"$f":"B863","v":300000},{"$f":"(B864-B863)*C864","v":20000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B864+1","v":500001},1000000,0.2,{"$f":"B864","v":500000},{"$f":"E864+(B865-B864)*C865","v":120000},0,0.03,{"$f":"IF(I863=C867,E866+ROUND((H863-J863),0)*I863,IF(I863=C866,E865+ROUND((H863-J863)*I863,0),IF(I863=C865,E864+ROUND((H863-J863)*I863,0),IF(I863=C864,E863+ROUND((H863-J863)*I863,0),E862+ROUND((H863-J863)*I863,0)))))","v":336600},{"$f":"MIN(K867:L867)","v":0},{"$f":"ROUND(SUM(H865+I865)*M863,0)","v":10098},{"$f":"SUM(H865:J865)","v":346698}]
[{"$f":"B865+1","v":1000001},null,0.3,{"$f":"B865","v":1000000},{"$f":"IF(J863=0,0,E865)","v":120000},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H860","v":10000000},{"$f":"IF(H863>H867,H863-H867,0)","v":0},{"$f":"IF(I867>0,ROUND(I867*I863,0),0)","v":0},{"$f":"I867-J867","v":0},{"$f":"IF(H865>0,ROUND(H865*L863,0),0)","v":0},{"$f":"IF(K867>L867,0,L867-K867)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H849","v":1722000},{"$f":"VLOOKUP(H870,A870:C874,3)","v":0.3},{"$f":"INDEX(D870:D874,MATCH(I870,C870:C874,0))","v":1000000},{"$f":"INDEX(E870:E874,MATCH(I870,C870:C874,0))","v":100000},{"$f":"IF(H870>H874,VLOOKUP(H870,A870:F874,6),0)","v":0},{"$f":"VLOOKUP(H870,A870:G874,7)","v":0.03}]
[{"$f":"B870+1","v":500001},1000000,0.2,{"$f":"B870","v":500000},{"$f":"(B871-B870)*C871","v":100000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B871+1","v":1000001},null,0.3,{"$f":"B871","v":1000000},{"$f":"IF(J870=0,0,E871)","v":100000},0.1,0.03,{"$f":"IF(I870=C874,E873+ROUND((H870-J870),0)*I870,IF(I870=C873,E872+ROUND((H870-J870)*I870,0),IF(I870=C872,E871+ROUND((H870-J870)*I870,0),IF(I870=C871,E870+ROUND((H870-J870)*I870,0),E869+ROUND((H870-J870)*I870,0)))))","v":316600},{"$f":"MIN(K874:L874)","v":0},{"$f":"ROUND(SUM(H872+I872)*M870,0)","v":9498},{"$f":"SUM(H872:J872)","v":326098}]
[null,null,null,null,null,0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H867","v":10000000},{"$f":"IF(H870>H874,H870-H874,0)","v":0},{"$f":"IF(I874>0,ROUND(I874*I870,0),0)","v":0},{"$f":"I874-J874","v":0},{"$f":"IF(H872>0,ROUND(H872*L870,0),0)","v":0},{"$f":"IF(K874>L874,0,L874-K874)","v":0}]
[null,null,2015,{"$f":"C875+1","v":2016},null,"2015-16"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C875","v":2015},{"$f":"D875","v":2016}]
[0,250000,0,0,0,0,0,{"$f":"$E$4","v":1722000},{"$f":"VLOOKUP(H878,A878:C882,3)","v":0.3},{"$f":"INDEX(D878:D882,MATCH(I878,C878:C882,0))","v":1000000},{"$f":"INDEX(E878:E882,MATCH(I878,C878:C882,0))","v":125000},{"$f":"IF(H878>H882,VLOOKUP(H878,A878:F882,6),0)","v":0},{"$f":"VLOOKUP(H878,A878:G882,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B878,IF($E$3=\"Female\",B885,IF($E$3=\"Senior Citizen\",B892,B899)))","v":250000},0]
[{"$f":"B878+1","v":250001},500000,0.1,{"$f":"B878","v":250000},{"$f":"(B879-B878)*C879","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O878+1","v":250001},500000,0.1]
[{"$f":"B879+1","v":500001},1000000,0.2,{"$f":"B879","v":500000},{"$f":"E879+(B880-B879)*C880","v":125000},0,0.03,{"$f":"IF(I878=C882,E881+ROUND((H878-J878),0)*I878,IF(I878=C881,E880+ROUND((H878-J878)*I878,0),IF(I878=C880,E879+ROUND((H878-J878)*I878,0),IF(I878=C879,E878+ROUND((H878-J878)*I878,0),E877+ROUND((H878-J878)*I878,0)))))","v":341600},{"$f":"MIN(K882:L882)","v":0},{"$f":"ROUND(SUM(H880+I880)*M878,0)","v":10248},{"$f":"SUM(H880:J880)","v":351848},null,null,{"$f":"O879+1","v":500001},1000000,0.2]
[{"$f":"B880+1","v":1000001},null,0.3,{"$f":"B880","v":1000000},{"$f":"IF(J878=0,0,E880)","v":125000},0.12,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O880+1","v":1000001},0,0.3]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"D882","v":10000000},{"$f":"IF(H878>H882,H878-H882,0)","v":0},{"$f":"IF(I882>0,ROUND(I882*I878,0),0)","v":0},{"$f":"I882-J882","v":0},{"$f":"IF(H880>0,ROUND(H880*L878,0),0)","v":0},{"$f":"IF(K882>L882,0,L882-K882)","v":0},{"$f":"O881+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H880,IF($E$3=\"Female\",H887,IF($E$3=\"Senior Citizen\",H894,H901)))","v":341600}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I880,IF($E$3=\"Female\",I887,IF($E$3=\"Senior Citizen\",I894,I901)))","v":0}]
[0,250000,0,0,0,0,0,{"$f":"H878","v":1722000},{"$f":"VLOOKUP(H885,A885:C889,3)","v":0.3},{"$f":"INDEX(D885:D889,MATCH(I885,C885:C889,0))","v":1000000},{"$f":"INDEX(E885:E889,MATCH(I885,C885:C889,0))","v":125000},{"$f":"IF(H885>H889,VLOOKUP(H885,A885:F889,6),0)","v":0},{"$f":"VLOOKUP(H885,A885:G889,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J880,IF($E$3=\"Female\",J887,IF($E$3=\"Senior Citizen\",J894,J901)))","v":10248}]
[{"$f":"B885+1","v":250001},500000,0.1,{"$f":"B885","v":250000},{"$f":"(B886-B885)*C886","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K880,IF($E$3=\"Female\",K887,IF($E$3=\"Senior Citizen\",K894,K901)))","v":351848}]
[{"$f":"B886+1","v":500001},1000000,0.2,{"$f":"B886","v":500000},{"$f":"E886+(B887-B886)*C887","v":125000},0,0.03,{"$f":"IF(I885=C889,E888+ROUND((H885-J885),0)*I885,IF(I885=C888,E887+ROUND((H885-J885)*I885,0),IF(I885=C887,E886+ROUND((H885-J885)*I885,0),IF(I885=C886,E885+ROUND((H885-J885)*I885,0),E884+ROUND((H885-J885)*I885,0)))))","v":341600},{"$f":"MIN(K889:L889)","v":0},{"$f":"ROUND(SUM(H887+I887)*M885,0)","v":10248},{"$f":"SUM(H887:J887)","v":351848},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A877,IF($E$3=\"Female\",A884,IF($E$3=\"Senior Citizen\",A891,A898)))","v":"(below 60 years)"}]
[{"$f":"B887+1","v":1000001},null,0.3,{"$f":"B887","v":1000000},{"$f":"IF(J885=0,0,E887)","v":125000},0.12,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M882,IF($E$3=\"Female\",M889,IF($E$3=\"Senior Citizen\",M896,M903)))","v":0}]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H882","v":10000000},{"$f":"IF(H885>H889,H885-H889,0)","v":0},{"$f":"IF(I889>0,ROUND(I889*I885,0),0)","v":0},{"$f":"I889-J889","v":0},{"$f":"IF(H887>0,ROUND(H887*L885,0),0)","v":0},{"$f":"IF(K889>L889,0,L889-K889)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K880,IF($E$3=\"Female\",K887,IF($E$3=\"Senior Citizen\",K894,K901)))","v":351848}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(>60,<80))"]
[0,300000,0,0,0,0,0,{"$f":"H878","v":1722000},{"$f":"VLOOKUP(H892,A892:C896,3)","v":0.3},{"$f":"INDEX(D892:D896,MATCH(I892,C892:C896,0))","v":1000000},{"$f":"INDEX(E892:E896,MATCH(I892,C892:C896,0))","v":120000},{"$f":"IF(H892>H896,VLOOKUP(H892,A892:F896,6),0)","v":0},{"$f":"VLOOKUP(H892,A892:G896,7)","v":0.03}]
[{"$f":"B892+1","v":300001},500000,0.1,{"$f":"B892","v":300000},{"$f":"(B893-B892)*C893","v":20000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B893+1","v":500001},1000000,0.2,{"$f":"B893","v":500000},{"$f":"E893+(B894-B893)*C894","v":120000},0,0.03,{"$f":"IF(I892=C896,E895+ROUND((H892-J892),0)*I892,IF(I892=C895,E894+ROUND((H892-J892)*I892,0),IF(I892=C894,E893+ROUND((H892-J892)*I892,0),IF(I892=C893,E892+ROUND((H892-J892)*I892,0),E891+ROUND((H892-J892)*I892,0)))))","v":336600},{"$f":"MIN(K896:L896)","v":0},{"$f":"ROUND(SUM(H894+I894)*M892,0)","v":10098},{"$f":"SUM(H894:J894)","v":346698}]
[{"$f":"B894+1","v":1000001},null,0.3,{"$f":"B894","v":1000000},{"$f":"IF(J892=0,0,E894)","v":120000},0.12,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H889","v":10000000},{"$f":"IF(H892>H896,H892-H896,0)","v":0},{"$f":"IF(I896>0,ROUND(I896*I892,0),0)","v":0},{"$f":"I896-J896","v":0},{"$f":"IF(H894>0,ROUND(H894*L892,0),0)","v":0},{"$f":"IF(K896>L896,0,L896-K896)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H878","v":1722000},{"$f":"VLOOKUP(H899,A899:C903,3)","v":0.3},{"$f":"INDEX(D899:D903,MATCH(I899,C899:C903,0))","v":1000000},{"$f":"INDEX(E899:E903,MATCH(I899,C899:C903,0))","v":100000},{"$f":"IF(H899>H903,VLOOKUP(H899,A899:F903,6),0)","v":0},{"$f":"VLOOKUP(H899,A899:G903,7)","v":0.03}]
[{"$f":"B899+1","v":500001},1000000,0.2,{"$f":"B899","v":500000},{"$f":"(B900-B899)*C900","v":100000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B900+1","v":1000001},null,0.3,{"$f":"B900","v":1000000},{"$f":"IF(J899=0,0,E900)","v":100000},0.12,0.03,{"$f":"IF(I899=C903,E902+ROUND((H899-J899),0)*I899,IF(I899=C902,E901+ROUND((H899-J899)*I899,0),IF(I899=C901,E900+ROUND((H899-J899)*I899,0),IF(I899=C900,E899+ROUND((H899-J899)*I899,0),E898+ROUND((H899-J899)*I899,0)))))","v":316600},{"$f":"MIN(K903:L903)","v":0},{"$f":"ROUND(SUM(H901+I901)*M899,0)","v":9498},{"$f":"SUM(H901:J901)","v":326098}]
[null,null,null,null,null,0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H896","v":10000000},{"$f":"IF(H899>H903,H899-H903,0)","v":0},{"$f":"IF(I903>0,ROUND(I903*I899,0),0)","v":0},{"$f":"I903-J903","v":0},{"$f":"IF(H901>0,ROUND(H901*L899,0),0)","v":0},{"$f":"IF(K903>L903,0,L903-K903)","v":0}]
[null,null,2016,{"$f":"C904+1","v":2017},null,"2016-17"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C904","v":2016},{"$f":"D904","v":2017}]
[0,250000,0,0,0,0,0,{"$f":"$E$4","v":1722000},{"$f":"VLOOKUP(H907,A907:C911,3)","v":0.3},{"$f":"INDEX(D907:D911,MATCH(I907,C907:C911,0))","v":1000000},{"$f":"INDEX(E907:E911,MATCH(I907,C907:C911,0))","v":125000},{"$f":"IF(H907>H911,VLOOKUP(H907,A907:F911,6),0)","v":0},{"$f":"VLOOKUP(H907,A907:G911,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B907,IF($E$3=\"Female\",B914,IF($E$3=\"Senior Citizen\",B921,B928)))","v":250000},0]
[{"$f":"B907+1","v":250001},500000,0.1,{"$f":"B907","v":250000},{"$f":"(B908-B907)*C908","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O907+1","v":250001},500000,0.1]
[{"$f":"B908+1","v":500001},1000000,0.2,{"$f":"B908","v":500000},{"$f":"E908+(B909-B908)*C909","v":125000},0,0.03,{"$f":"IF(I907=C911,E910+ROUND((H907-J907),0)*I907,IF(I907=C910,E909+ROUND((H907-J907)*I907,0),IF(I907=C909,E908+ROUND((H907-J907)*I907,0),IF(I907=C908,E907+ROUND((H907-J907)*I907,0),E906+ROUND((H907-J907)*I907,0)))))","v":341600},{"$f":"MIN(K911:L911)","v":0},{"$f":"ROUND(SUM(H909+I909)*M907,0)","v":10248},{"$f":"SUM(H909:J909)","v":351848},null,null,{"$f":"O908+1","v":500001},1000000,0.2]
[{"$f":"B909+1","v":1000001},null,0.3,{"$f":"B909","v":1000000},{"$f":"IF(J907=0,0,E909)","v":125000},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O909+1","v":1000001},0,0.3]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"D911","v":10000000},{"$f":"IF(H907>H911,H907-H911,0)","v":0},{"$f":"IF(I911>0,ROUND(I911*I907,0),0)","v":0},{"$f":"I911-J911","v":0},{"$f":"IF(H909>0,ROUND(H909*L907,0),0)","v":0},{"$f":"IF(K911>L911,0,L911-K911)","v":0},{"$f":"O910+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H909,IF($E$3=\"Female\",H916,IF($E$3=\"Senior Citizen\",H923,H930)))","v":341600}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I909,IF($E$3=\"Female\",I916,IF($E$3=\"Senior Citizen\",I923,I930)))","v":0}]
[0,250000,0,0,0,0,0,{"$f":"H907","v":1722000},{"$f":"VLOOKUP(H914,A914:C918,3)","v":0.3},{"$f":"INDEX(D914:D918,MATCH(I914,C914:C918,0))","v":1000000},{"$f":"INDEX(E914:E918,MATCH(I914,C914:C918,0))","v":125000},{"$f":"IF(H914>H918,VLOOKUP(H914,A914:F918,6),0)","v":0},{"$f":"VLOOKUP(H914,A914:G918,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J909,IF($E$3=\"Female\",J916,IF($E$3=\"Senior Citizen\",J923,J930)))","v":10248}]
[{"$f":"B914+1","v":250001},500000,0.1,{"$f":"B914","v":250000},{"$f":"(B915-B914)*C915","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K909,IF($E$3=\"Female\",K916,IF($E$3=\"Senior Citizen\",K923,K930)))","v":351848}]
[{"$f":"B915+1","v":500001},1000000,0.2,{"$f":"B915","v":500000},{"$f":"E915+(B916-B915)*C916","v":125000},0,0.03,{"$f":"IF(I914=C918,E917+ROUND((H914-J914),0)*I914,IF(I914=C917,E916+ROUND((H914-J914)*I914,0),IF(I914=C916,E915+ROUND((H914-J914)*I914,0),IF(I914=C915,E914+ROUND((H914-J914)*I914,0),E913+ROUND((H914-J914)*I914,0)))))","v":341600},{"$f":"MIN(K918:L918)","v":0},{"$f":"ROUND(SUM(H916+I916)*M914,0)","v":10248},{"$f":"SUM(H916:J916)","v":351848},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A906,IF($E$3=\"Female\",A913,IF($E$3=\"Senior Citizen\",A920,A927)))","v":"(below 60 years)"}]
[{"$f":"B916+1","v":1000001},null,0.3,{"$f":"B916","v":1000000},{"$f":"IF(J914=0,0,E916)","v":125000},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M911,IF($E$3=\"Female\",M918,IF($E$3=\"Senior Citizen\",M925,M932)))","v":0}]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H911","v":10000000},{"$f":"IF(H914>H918,H914-H918,0)","v":0},{"$f":"IF(I918>0,ROUND(I918*I914,0),0)","v":0},{"$f":"I918-J918","v":0},{"$f":"IF(H916>0,ROUND(H916*L914,0),0)","v":0},{"$f":"IF(K918>L918,0,L918-K918)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K909,IF($E$3=\"Female\",K916,IF($E$3=\"Senior Citizen\",K923,K930)))","v":351848}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(>60,<80))"]
[0,300000,0,0,0,0,0,{"$f":"H907","v":1722000},{"$f":"VLOOKUP(H921,A921:C925,3)","v":0.3},{"$f":"INDEX(D921:D925,MATCH(I921,C921:C925,0))","v":1000000},{"$f":"INDEX(E921:E925,MATCH(I921,C921:C925,0))","v":120000},{"$f":"IF(H921>H925,VLOOKUP(H921,A921:F925,6),0)","v":0},{"$f":"VLOOKUP(H921,A921:G925,7)","v":0.03}]
[{"$f":"B921+1","v":300001},500000,0.1,{"$f":"B921","v":300000},{"$f":"(B922-B921)*C922","v":20000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B922+1","v":500001},1000000,0.2,{"$f":"B922","v":500000},{"$f":"E922+(B923-B922)*C923","v":120000},0,0.03,{"$f":"IF(I921=C925,E924+ROUND((H921-J921),0)*I921,IF(I921=C924,E923+ROUND((H921-J921)*I921,0),IF(I921=C923,E922+ROUND((H921-J921)*I921,0),IF(I921=C922,E921+ROUND((H921-J921)*I921,0),E920+ROUND((H921-J921)*I921,0)))))","v":336600},{"$f":"MIN(K925:L925)","v":0},{"$f":"ROUND(SUM(H923+I923)*M921,0)","v":10098},{"$f":"SUM(H923:J923)","v":346698}]
[{"$f":"B923+1","v":1000001},null,0.3,{"$f":"B923","v":1000000},{"$f":"IF(J921=0,0,E923)","v":120000},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H918","v":10000000},{"$f":"IF(H921>H925,H921-H925,0)","v":0},{"$f":"IF(I925>0,ROUND(I925*I921,0),0)","v":0},{"$f":"I925-J925","v":0},{"$f":"IF(H923>0,ROUND(H923*L921,0),0)","v":0},{"$f":"IF(K925>L925,0,L925-K925)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H907","v":1722000},{"$f":"VLOOKUP(H928,A928:C932,3)","v":0.3},{"$f":"INDEX(D928:D932,MATCH(I928,C928:C932,0))","v":1000000},{"$f":"INDEX(E928:E932,MATCH(I928,C928:C932,0))","v":100000},{"$f":"IF(H928>H932,VLOOKUP(H928,A928:F932,6),0)","v":0},{"$f":"VLOOKUP(H928,A928:G932,7)","v":0.03}]
[{"$f":"B928+1","v":500001},1000000,0.2,{"$f":"B928","v":500000},{"$f":"(B929-B928)*C929","v":100000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B929+1","v":1000001},null,0.3,{"$f":"B929","v":1000000},{"$f":"IF(J928=0,0,E929)","v":100000},0.15,0.03,{"$f":"IF(I928=C932,E931+ROUND((H928-J928),0)*I928,IF(I928=C931,E930+ROUND((H928-J928)*I928,0),IF(I928=C930,E929+ROUND((H928-J928)*I928,0),IF(I928=C929,E928+ROUND((H928-J928)*I928,0),E927+ROUND((H928-J928)*I928,0)))))","v":316600},{"$f":"MIN(K932:L932)","v":0},{"$f":"ROUND(SUM(H930+I930)*M928,0)","v":9498},{"$f":"SUM(H930:J930)","v":326098}]
[null,null,null,null,null,0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H925","v":10000000},{"$f":"IF(H928>H932,H928-H932,0)","v":0},{"$f":"IF(I932>0,ROUND(I932*I928,0),0)","v":0},{"$f":"I932-J932","v":0},{"$f":"IF(H930>0,ROUND(H930*L928,0),0)","v":0},{"$f":"IF(K932>L932,0,L932-K932)","v":0}]
[null,null,2017,{"$f":"C933+1","v":2018},null,"2017-18"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit","Tax Category",null,"Tax (inluding addition income)","Tax (excluding addition income)","Surchange on whole amt","Relief (if amt > one crore"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C933","v":2017},{"$f":"D933","v":2018}]
[0,250000,0,0,0,0,0,{"$f":"$E$4","v":1722000},{"$f":"VLOOKUP(H936,A936:C940,3)","v":0.3},{"$f":"INDEX(D936:D940,MATCH(I936,C936:C940,0))","v":1000000},{"$f":"INDEX(E936:E940,MATCH(I936,C936:C940,0))","v":112500},{"$f":"IF(H936>10000000,15%,IF(H936>5000000,10%,0%))","v":0},{"$f":"VLOOKUP(H936,A936:G940,7)","v":0.03},0,{"$f":"IF($E$3=\"Male\",B936,IF($E$3=\"Female\",B943,IF($E$3=\"Senior Citizen\",B950,B957)))","v":250000},0,{"$f":"O936","v":250000}]
[{"$f":"B936+1","v":250001},500000,0.05,{"$f":"B936","v":250000},{"$f":"(B937-B936)*C937","v":12500},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O936+1","v":250001},500000,0.05,null,{"$f":"H936","v":1722000},null,{"$f":"INDEX($T$938:$T$941,MATCH($R$938,$R$938:$R$941,0))","v":329100}]
[{"$f":"B937+1","v":500001},1000000,0.2,{"$f":"B937","v":500000},{"$f":"E937+(B938-B937)*C938","v":112500},0,0.03,{"$f":"IF(I936=C940,E939+ROUND((H936-J936),0)*I936,IF(I936=C939,E938+ROUND((H936-J936)*I936,0),IF(I936=C938,E937+ROUND((H936-J936)*I936,0),IF(I936=C937,E936+ROUND((H936-J936)*I936,0),E935+ROUND((H936-J936)*I936,0)))))","v":329100},{"$f":"MIN(K940:L940)","v":0},{"$f":"ROUND(SUM(H938+I938)*M936,0)","v":9873},{"$f":"SUM(H938:J938)","v":338973},null,null,{"$f":"O937+1","v":500001},1000000,0.2,null,"Male",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(112500),IF($T$943>500000,($T$943-500000)*20%+(12500),IF($T$943>250000,($T$943-250000)*5%,\"0\")))","v":329100},{"$f":"IF($U$943>1000000,($U$943-1000000)*30%+(112500),IF($U$943>500000,($U$943-500000)*20%+(12500),IF($U$943>250000,($U$943-250000)*5%,\"0\")))","v":2812500},{"$f":"L940","v":0},{"$f":"ROUND(U938*10%,0)","v":281250}]
[{"$f":"B938+1","v":1000001},null,0.3,{"$f":"B938","v":1000000},{"$f":"IF(J936=0,0,E938)","v":112500},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O938+1","v":1000001},0,0.3,null,"Female",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(112500),IF($T$943>500000,($T$943-500000)*20%+(12500),IF($T$943>250000,($T$943-250000)*5%,\"0\")))","v":329100},{"$f":"IF($U$943>1000000,($U$943-1000000)*30%+(112500),IF($U$943>500000,($U$943-500000)*20%+(12500),IF($U$943>250000,($U$943-250000)*5%,\"0\")))","v":2812500},{"$f":"L947","v":0},{"$f":"ROUND(U939*10%,0)","v":281250}]
["Surcharge Limit",null,null,{"$f":"IF(L936=10%,5000000,10000000)","v":10000000},null,null,null,{"$f":"D940","v":10000000},{"$f":"IF(H936>H940,H936-H940,0)","v":0},{"$f":"IF(I940>0,ROUND(I940*I936,0),0)","v":0},{"$f":"IF(H940>=10000000,Q940+(I940-J940),(I940-J940))","v":281250},{"$f":"IF(H938>0,ROUND(H938*L936,0),0)","v":0},{"$f":"IF(K940>L940,0,L940-K940)","v":0},{"$f":"O939+1","v":1},0,0,{"$f":"W938","v":281250},"Senior Citizen",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(120000),IF($T$943>500000,($T$943-500000)*20%+(20000),IF($T$943>300000,($T$943-300000)*10%,\"0\")))","v":336600},{"$f":"IF($U$943>1000000,($U$943-1000000)*30%+(110000),IF($U$943>500000,($U$943-500000)*20%+(10000),IF($U$943>300000,($U$943-300000)*5%,\"0\")))","v":2810000},{"$f":"L954","v":0},{"$f":"ROUND(U940*10%,0)","v":281000}]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H938,IF($E$3=\"Female\",H945,IF($E$3=\"Senior Citizen\",H952,H959)))","v":329100},null,"Very Senior Citizen",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(100000),IF($T$943>500000,($T$943-500000)*20%,\"0\"))","v":316600},{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(100000),IF($T$943>500000,($T$943-500000)*20%,\"0\"))","v":316600},{"$f":"L961","v":0},{"$f":"ROUND(U941*10%,0)","v":31660}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I938,IF($E$3=\"Female\",I945,IF($E$3=\"Senior Citizen\",I952,I959)))","v":0}]
[0,250000,0,0,0,0,0,{"$f":"H936","v":1722000},{"$f":"VLOOKUP(H943,A943:C947,3)","v":0.3},{"$f":"INDEX(D943:D947,MATCH(I943,C943:C947,0))","v":1000000},{"$f":"INDEX(E943:E947,MATCH(I943,C943:C947,0))","v":112500},{"$f":"IF(H943>10000000,15%,IF(H943>5000000,10%,0%))","v":0},{"$f":"VLOOKUP(H943,A943:G947,7)","v":0.03},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J938,IF($E$3=\"Female\",J945,IF($E$3=\"Senior Citizen\",J952,J959)))","v":9873},null,"Tax Income",null,{"$f":"H936","v":1722000},{"$f":"S944","v":10000000}]
[{"$f":"B943+1","v":250001},500000,0.05,{"$f":"B943","v":250000},{"$f":"(B944-B943)*C944","v":12500},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K938,IF($E$3=\"Female\",K945,IF($E$3=\"Senior Citizen\",K952,K959)))","v":338973},null,5000001,10000000,0.1,{"$f":"IF($T$944<=5000000,0,IF($T$944>5000000,ROUND((S944-5000000)*10%,0),IF($T$944>10000000,ROUND((T943-S944)*15%,0))))","v":0}]
[{"$f":"B944+1","v":500001},1000000,0.2,{"$f":"B944","v":500000},{"$f":"E944+(B945-B944)*C945","v":112500},0,0.03,{"$f":"IF(I943=C947,E946+ROUND((H943-J943),0)*I943,IF(I943=C946,E945+ROUND((H943-J943)*I943,0),IF(I943=C945,E944+ROUND((H943-J943)*I943,0),IF(I943=C944,E943+ROUND((H943-J943)*I943,0),E942+ROUND((H943-J943)*I943,0)))))","v":329100},{"$f":"MIN(K947:L947)","v":0},{"$f":"ROUND(SUM(H945+I945)*M943,0)","v":9873},{"$f":"SUM(H945:J945)","v":338973},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A935,IF($E$3=\"Female\",A942,IF($E$3=\"Senior Citizen\",A949,A956)))","v":"(below 60 years)"},null,{"$f":"S944+1","v":10000001},null,0.15,{"$f":"$T$944-R945+1","v":-9999999.9000000004}]
[{"$f":"B945+1","v":1000001},null,0.3,{"$f":"B945","v":1000000},{"$f":"IF(J943=0,0,E945)","v":112500},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M940,IF($E$3=\"Female\",M947,IF($E$3=\"Senior Citizen\",M954,M961)))","v":0}]
["Surcharge Limit",null,null,{"$f":"IF(L943=10%,5000000,10000000)","v":10000000},null,null,null,{"$f":"H940","v":10000000},{"$f":"IF(H943>H947,H943-H947,0)","v":0},{"$f":"IF(I947>0,ROUND(I947*I943,0),0)","v":0},{"$f":"IF(H947>=10000000,Q947+(I947-J947),(I947-J947))","v":281250},{"$f":"IF(H945>0,ROUND(H945*L943,0),0)","v":0},{"$f":"IF(K947>L947,0,L947-K947)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K938,IF($E$3=\"Female\",K945,IF($E$3=\"Senior Citizen\",K952,K959)))","v":338973},{"$f":"W939","v":281250}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(>60,<80))"]
[0,300000,0,0,0,0,0,{"$f":"H936","v":1722000},{"$f":"VLOOKUP(H950,A950:C954,3)","v":0.3},{"$f":"INDEX(D950:D954,MATCH(I950,C950:C954,0))","v":1000000},{"$f":"INDEX(E950:E954,MATCH(I950,C950:C954,0))","v":110000},{"$f":"IF(H950>10000000,15%,IF(H950>5000000,10%,0%))","v":0},{"$f":"VLOOKUP(H950,A950:G954,7)","v":0.03}]
[{"$f":"B950+1","v":300001},500000,0.05,{"$f":"B950","v":300000},{"$f":"(B951-B950)*C951","v":10000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B951+1","v":500001},1000000,0.2,{"$f":"B951","v":500000},{"$f":"E951+(B952-B951)*C952","v":110000},0,0.03,{"$f":"IF(I950=C954,E953+ROUND((H950-J950),0)*I950,IF(I950=C953,E952+ROUND((H950-J950)*I950,0),IF(I950=C952,E951+ROUND((H950-J950)*I950,0),IF(I950=C951,E950+ROUND((H950-J950)*I950,0),E949+ROUND((H950-J950)*I950,0)))))","v":326600},{"$f":"MIN(K954:L954)","v":0},{"$f":"ROUND(SUM(H952+I952)*M950,0)","v":9798},{"$f":"SUM(H952:J952)","v":336398}]
[{"$f":"B952+1","v":1000001},null,0.3,{"$f":"B952","v":1000000},{"$f":"IF(J950=0,0,E952)","v":110000},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L950=10%,5000000,10000000)","v":10000000},null,null,null,{"$f":"H947","v":10000000},{"$f":"IF(H950>H954,H950-H954,0)","v":0},{"$f":"IF(I954>0,ROUND(I954*I950,0),0)","v":0},{"$f":"IF(H954>=10000000,Q954+(I954-J954),(I954-J954))","v":281000},{"$f":"IF(H952>0,ROUND(H952*L950,0),0)","v":0},{"$f":"IF(K954>L954,0,L954-K954)","v":0},null,null,null,{"$f":"W940","v":281000}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H936","v":1722000},{"$f":"VLOOKUP(H957,A957:C961,3)","v":0.3},{"$f":"INDEX(D957:D961,MATCH(I957,C957:C961,0))","v":1000000},{"$f":"INDEX(E957:E961,MATCH(I957,C957:C961,0))","v":100000},{"$f":"IF(H957>10000000,15%,IF(H957>5000000,10%,0%))","v":0},{"$f":"VLOOKUP(H957,A957:G961,7)","v":0.03}]
[{"$f":"B957+1","v":500001},1000000,0.2,{"$f":"B957","v":500000},{"$f":"(B958-B957)*C958","v":100000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B958+1","v":1000001},null,0.3,{"$f":"B958","v":1000000},{"$f":"IF(J957=0,0,E958)","v":100000},0.15,0.03,{"$f":"IF(I957=C961,E960+ROUND((H957-J957),0)*I957,IF(I957=C960,E959+ROUND((H957-J957)*I957,0),IF(I957=C959,E958+ROUND((H957-J957)*I957,0),IF(I957=C958,E957+ROUND((H957-J957)*I957,0),E956+ROUND((H957-J957)*I957,0)))))","v":316600},{"$f":"MIN(K961:L961)","v":0},{"$f":"ROUND(SUM(H959+I959)*M957,0)","v":9498},{"$f":"SUM(H959:J959)","v":326098}]
[null,null,null,null,null,0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L957=10%,5000000,10000000)","v":10000000},null,null,null,{"$f":"H954","v":10000000},{"$f":"IF(H957>H961,H957-H961,0)","v":0},{"$f":"IF(I961>0,ROUND(I961*I957,0),0)","v":0},{"$f":"IF(H961>=10000000,Q961+(I961-J961),(I961-J961))","v":31660},{"$f":"IF(H959>0,ROUND(H959*L957,0),0)","v":0},{"$f":"IF(K961>L961,0,L961-K961)","v":0},null,null,null,{"$f":"W941","v":31660}]
[null,null,2018,{"$f":"C962+1","v":2019},null,"2018-19"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit","Tax Category",null,"Tax (inluding addition income)","Tax (excluding addition income)","Surchange on whole amt","Relief (if amt > one crore"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C962","v":2018},{"$f":"D962","v":2019}]
[0,250000,0,0,0,0,0,{"$f":"$E$4","v":1722000},{"$f":"VLOOKUP(H965,A965:C969,3)","v":0.3},{"$f":"INDEX(D965:D969,MATCH(I965,C965:C969,0))","v":1000000},{"$f":"INDEX(E965:E969,MATCH(I965,C965:C969,0))","v":112500},{"$f":"IF(H965>10000000,15%,IF(H965>5000000,10%,0%))","v":0},0.04,0,{"$f":"IF($E$3=\"Male\",B965,IF($E$3=\"Female\",B972,IF($E$3=\"Senior Citizen\",B979,B986)))","v":250000},0,{"$f":"O965","v":250000}]
[{"$f":"B965+1","v":250001},500000,0.05,{"$f":"B965","v":250000},{"$f":"(B966-B965)*C966","v":12500},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O965+1","v":250001},500000,0.05,null,{"$f":"$E$4","v":1722000},null,{"$f":"INDEX($T$967:$T$970,MATCH($R$967,$R$967:$R$970,0))","v":329100}]
[{"$f":"B966+1","v":500001},1000000,0.2,{"$f":"B966","v":500000},{"$f":"E966+(B967-B966)*C967","v":112500},0,0.04,{"$f":"IF(I965=C969,E968+ROUND((H965-J965),0)*I965,IF(I965=C968,E967+ROUND((H965-J965)*I965,0),IF(I965=C967,E966+ROUND((H965-J965)*I965,0),IF(I965=C966,E965+ROUND((H965-J965)*I965,0),E964+ROUND((H965-J965)*I965,0)))))","v":329100},{"$f":"MIN(K969:L969)","v":0},{"$f":"ROUND(SUM(H967+I967)*M965,0)","v":13164},{"$f":"SUM(H967:J967)","v":342264},null,null,{"$f":"O966+1","v":500001},1000000,0.2,null,"Male",null,{"$f":"IF($T$972>1000000,($T$972-1000000)*30%+(112500),IF($T$972>500000,($T$972-500000)*20%+(12500),IF($T$972>250000,($T$972-250000)*5%,\"0\")))","v":329100},{"$f":"IF($U$972>1000000,($U$972-1000000)*30%+(112500),IF($U$972>500000,($U$972-500000)*20%+(12500),IF($U$972>250000,($U$972-250000)*5%,\"0\")))","v":2812500},{"$f":"L969","v":0},{"$f":"ROUND(U967*10%,0)","v":281250}]
[{"$f":"B967+1","v":1000001},null,0.3,{"$f":"B967","v":1000000},{"$f":"IF(J965=0,0,E967)","v":112500},0.15,0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O967+1","v":1000001},0,0.3,null,"Female",null,{"$f":"IF($T$972>1000000,($T$972-1000000)*30%+(112500),IF($T$972>500000,($T$972-500000)*20%+(12500),IF($T$972>250000,($T$972-250000)*5%,\"0\")))","v":329100},{"$f":"IF($U$972>1000000,($U$972-1000000)*30%+(112500),IF($U$972>500000,($U$972-500000)*20%+(12500),IF($U$972>250000,($U$972-250000)*5%,\"0\")))","v":2812500},{"$f":"L976","v":0},{"$f":"ROUND(U968*10%,0)","v":281250}]
["Surcharge Limit",null,null,{"$f":"IF(L965=10%,5000000,10000000)","v":10000000},null,null,null,{"$f":"D969","v":10000000},{"$f":"IF(H965>H969,H965-H969,0)","v":0},{"$f":"IF(I969>0,ROUND(I969*I965,0),0)","v":0},{"$f":"IF(H969>=10000000,Q969+(I969-J969),(I969-J969))","v":281250},{"$f":"IF(H967>0,ROUND(H967*L965,0),0)","v":0},{"$f":"IF(K969>L969,0,L969-K969)","v":0},{"$f":"O968+1","v":1},{"$f":"IF($E$3=\"Male\",B969,IF($E$3=\"Female\",B976,IF($E24=\"Senior Citizen\",B983,B990)))","v":0},{"$f":"IF($E$3=\"Male\",C969,IF($E$3=\"Female\",C976,IF($E$3=\"Senior Citizen\",C983,C990)))","v":0},{"$f":"W967","v":281250},"Senior Citizen",null,{"$f":"IF($T$972>1000000,($T$972-1000000)*30%+(120000),IF($T$972>500000,($T$972-500000)*20%+(20000),IF($T$972>300000,($T$972-300000)*10%,\"0\")))","v":336600},{"$f":"IF($U$972>1000000,($U$972-1000000)*30%+(110000),IF($U$972>500000,($U$972-500000)*20%+(10000),IF($U$972>300000,($U$972-300000)*5%,\"0\")))","v":2810000},{"$f":"L983","v":0},{"$f":"ROUND(U969*10%,0)","v":281000}]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H967,IF($E$3=\"Female\",H974,IF($E$3=\"Senior Citizen\",H981,H988)))","v":329100},null,"Very Senior Citizen",null,{"$f":"IF($T$972>1000000,($T$972-1000000)*30%+(100000),IF($T$972>500000,($T$972-500000)*20%,\"0\"))","v":316600},{"$f":"IF($T$972>1000000,($T$972-1000000)*30%+(100000),IF($T$972>500000,($T$972-500000)*20%,\"0\"))","v":316600},{"$f":"L990","v":0},{"$f":"ROUND(U970*10%,0)","v":31660}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I967,IF($E$3=\"Female\",I974,IF($E$3=\"Senior Citizen\",I981,I988)))","v":0}]
[0,250000,0,0,0,0,0,{"$f":"H965","v":1722000},{"$f":"VLOOKUP(H972,A972:C976,3)","v":0.3},{"$f":"INDEX(D972:D976,MATCH(I972,C972:C976,0))","v":1000000},{"$f":"INDEX(E972:E976,MATCH(I972,C972:C976,0))","v":112500},{"$f":"IF(H972>10000000,15%,IF(H972>5000000,10%,0%))","v":0},0.04,"E. CESS",null,{"$f":"IF($E$3=\"Male\",J967,IF($E$3=\"Female\",J974,IF($E$3=\"Senior Citizen\",J981,J988)))","v":13164},null,"Tax Income",null,{"$f":"$E$4","v":1722000},{"$f":"S973","v":10000000}]
[{"$f":"B972+1","v":250001},500000,0.05,{"$f":"B972","v":250000},{"$f":"(B973-B972)*C973","v":12500},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K967,IF($E$3=\"Female\",K974,IF($E$3=\"Senior Citizen\",K981,K988)))","v":342264},null,5000001,10000000,0.1,{"$f":"IF($T$973<=5000000,0,IF($T$944>5000000,ROUND((S973-5000000)*10%,0),IF($T$944>10000000,ROUND((T972-S973)*15%,0))))","v":0}]
[{"$f":"B973+1","v":500001},1000000,0.2,{"$f":"B973","v":500000},{"$f":"E973+(B974-B973)*C974","v":112500},0,0.04,{"$f":"IF(I972=C976,E975+ROUND((H972-J972),0)*I972,IF(I972=C975,E974+ROUND((H972-J972)*I972,0),IF(I972=C974,E973+ROUND((H972-J972)*I972,0),IF(I972=C973,E972+ROUND((H972-J972)*I972,0),E971+ROUND((H972-J972)*I972,0)))))","v":329100},{"$f":"MIN(K976:L976)","v":0},{"$f":"ROUND(SUM(H974+I974)*M972,0)","v":13164},{"$f":"SUM(H974:J974)","v":342264},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A964,IF($E$3=\"Female\",A971,IF($E$3=\"Senior Citizen\",A978,A985)))","v":"(below 60 years)"},null,{"$f":"S973+1","v":10000001},null,0.15,{"$f":"$T$944-R974+1","v":-9999999.9000000004}]
[{"$f":"B974+1","v":1000001},null,0.3,{"$f":"B974","v":1000000},{"$f":"IF(J972=0,0,E974)","v":112500},0.15,0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M969,IF($E$3=\"Female\",M976,IF($E$3=\"Senior Citizen\",M983,M990)))","v":0}]
["Surcharge Limit",null,null,{"$f":"IF(L972=10%,5000000,10000000)","v":10000000},null,null,null,{"$f":"H969","v":10000000},{"$f":"IF(H972>H976,H972-H976,0)","v":0},{"$f":"IF(I976>0,ROUND(I976*I972,0),0)","v":0},{"$f":"IF(H976>=10000000,Q976+(I976-J976),(I976-J976))","v":281250},{"$f":"IF(H974>0,ROUND(H974*L972,0),0)","v":0},{"$f":"IF(K976>L976,0,L976-K976)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K967,IF($E$3=\"Female\",K974,IF($E$3=\"Senior Citizen\",K981,K988)))","v":342264},{"$f":"W968","v":281250}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 60 year but less than 80)"]
[0,300000,0,0,0,0,0,{"$f":"H965","v":1722000},{"$f":"VLOOKUP(H979,A979:C983,3)","v":0.3},{"$f":"INDEX(D979:D983,MATCH(I979,C979:C983,0))","v":1000000},{"$f":"INDEX(E979:E983,MATCH(I979,C979:C983,0))","v":110000},{"$f":"IF(H979>10000000,15%,IF(H979>5000000,10%,0%))","v":0},0.04]
[{"$f":"B979+1","v":300001},500000,0.05,{"$f":"B979","v":300000},{"$f":"(B980-B979)*C980","v":10000},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B980+1","v":500001},1000000,0.2,{"$f":"B980","v":500000},{"$f":"E980+(B981-B980)*C981","v":110000},0,0.04,{"$f":"IF(I979=C983,E982+ROUND((H979-J979),0)*I979,IF(I979=C982,E981+ROUND((H979-J979)*I979,0),IF(I979=C981,E980+ROUND((H979-J979)*I979,0),IF(I979=C980,E979+ROUND((H979-J979)*I979,0),E978+ROUND((H979-J979)*I979,0)))))","v":326600},{"$f":"MIN(K983:L983)","v":0},{"$f":"ROUND(SUM(H981+I981)*M979,0)","v":13064},{"$f":"SUM(H981:J981)","v":339664}]
[{"$f":"B981+1","v":1000001},null,0.3,{"$f":"B981","v":1000000},{"$f":"IF(J979=0,0,E981)","v":110000},0.15,0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L979=10%,5000000,10000000)","v":10000000},null,null,null,{"$f":"H976","v":10000000},{"$f":"IF(H979>H983,H979-H983,0)","v":0},{"$f":"IF(I983>0,ROUND(I983*I979,0),0)","v":0},{"$f":"IF(H983>=10000000,Q983+(I983-J983),(I983-J983))","v":281000},{"$f":"IF(H981>0,ROUND(H981*L979,0),0)","v":0},{"$f":"IF(K983>L983,0,L983-K983)","v":0},null,null,null,{"$f":"W969","v":281000}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H965","v":1722000},{"$f":"VLOOKUP(H986,A986:C990,3)","v":0.3},{"$f":"INDEX(D986:D990,MATCH(I986,C986:C990,0))","v":1000000},{"$f":"INDEX(E986:E990,MATCH(I986,C986:C990,0))","v":100000},{"$f":"IF(H986>10000000,15%,IF(H986>5000000,10%,0%))","v":0},0.04]
[{"$f":"B986+1","v":500001},1000000,0.2,{"$f":"B986","v":500000},{"$f":"(B987-B986)*C987","v":100000},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B987+1","v":1000001},null,0.3,{"$f":"B987","v":1000000},{"$f":"IF(J986=0,0,E987)","v":100000},0.15,0.04,{"$f":"IF(I986=C990,E989+ROUND((H986-J986),0)*I986,IF(I986=C989,E988+ROUND((H986-J986)*I986,0),IF(I986=C988,E987+ROUND((H986-J986)*I986,0),IF(I986=C987,E986+ROUND((H986-J986)*I986,0),E985+ROUND((H986-J986)*I986,0)))))","v":316600},{"$f":"MIN(K990:L990)","v":0},{"$f":"ROUND(SUM(H988+I988)*M986,0)","v":12664},{"$f":"SUM(H988:J988)","v":329264}]
[null,null,null,null,null,0,0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L986=10%,5000000,10000000)","v":10000000},null,null,null,{"$f":"H983","v":10000000},{"$f":"IF(H986>H990,H986-H990,0)","v":0},{"$f":"IF(I990>0,ROUND(I990*I986,0),0)","v":0},{"$f":"IF(H990>=10000000,Q990+(I990-J990),(I990-J990))","v":31660},{"$f":"IF(H988>0,ROUND(H988*L986,0),0)","v":0},{"$f":"IF(K990>L990,0,L990-K990)","v":0},null,null,null,{"$f":"W970","v":31660}]
[null,null,2019,{"$f":"C991+1","v":2020},null,"2019-20"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit","Tax Category",null,"Tax (inluding addition income)","Tax (excluding addition income)","Surchange on whole amt","Relief (if amt > one crore",null,"Surcharge Table (2019-20)"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C991","v":2019},{"$f":"D991","v":2020},null,null,null,null,null,null,null,null,0,5000000,0]
[0,250000,0,0,0,0,0,{"$f":"$E$4","v":1722000},{"$f":"VLOOKUP(H994,A994:C998,3)","v":0.3},{"$f":"INDEX(D994:D998,MATCH(I994,C994:C998,0))","v":1000000},{"$f":"INDEX(E994:E998,MATCH(I994,C994:C998,0))","v":112500},{"$f":"VLOOKUP($H$994,$Y$993:$AA$997,3)","v":0},0.04,0,{"$f":"IF($E$3=\"Male\",B994,IF($E$3=\"Female\",B1001,IF($E$3=\"Senior Citizen\",B1008,B1015)))","v":250000},0,{"$f":"O994","v":250000},null,null,null,null,null,null,null,{"$f":"Z993+1","v":5000001},10000000,0.1]
[{"$f":"B994+1","v":250001},500000,0.05,{"$f":"B994","v":250000},{"$f":"(B995-B994)*C995","v":12500},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O994+1","v":250001},500000,0.05,null,{"$f":"$E$3","v":"Male"},null,{"$f":"INDEX($T$938:$T$941,MATCH($R$937,$R$938:$R$941,0))","v":{"$error":"#N/A"}},null,null,{"$f":"IF($S$1001=37%,25%,IF($S$1001=25%,15%,IF($S$1001=15%,10%,0)))","v":0},null,{"$f":"Z994+1","v":10000001},20000000,0.15]
[{"$f":"B995+1","v":500001},1000000,0.2,{"$f":"B995","v":500000},{"$f":"E995+(B996-B995)*C996","v":112500},0,0.04,{"$f":"IF(I994=C998,E997+ROUND((H994-J994),0)*I994,IF(I994=C997,E996+ROUND((H994-J994)*I994,0),IF(I994=C996,E995+ROUND((H994-J994)*I994,0),IF(I994=C995,E994+ROUND((H994-J994)*I994,0),E993+ROUND((H994-J994)*I994,0)))))","v":329100},{"$f":"MIN(K998:L998)","v":0},{"$f":"ROUND(SUM(H996+I996)*M994,0)","v":13164},{"$f":"SUM(H996:J996)","v":342264},null,null,{"$f":"O995+1","v":500001},1000000,0.2,null,"Male",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(112500),IF($T$943>500000,($T$943-500000)*20%+(12500),IF($T$943>250000,($T$943-250000)*5%,\"0\")))","v":329100},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(112500),IF($U$1001>500000,($U$1001-500000)*20%+(12500),IF($U$1001>250000,($U$1001-250000)*5%,\"0\")))","v":1312500},{"$f":"ROUND(T996*$S$1001,0)","v":0},{"$f":"ROUND(U996*$W$995,0)","v":0},{"$f":"T996+V996-U996-W996","v":-983400},{"$f":"Z995+1","v":20000001},50000000,0.25]
[{"$f":"B996+1","v":1000001},null,0.3,{"$f":"B996","v":1000000},{"$f":"IF(J994=0,0,E996)","v":112500},{"$f":"L994","v":0},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O996+1","v":1000001},0,0.3,null,"Female",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(112500),IF($T$943>500000,($T$943-500000)*20%+(12500),IF($T$943>250000,($T$943-250000)*5%,\"0\")))","v":329100},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(112500),IF($U$1001>500000,($U$1001-500000)*20%+(12500),IF($U$1001>250000,($U$1001-250000)*5%,\"0\")))","v":1312500},{"$f":"ROUND(T997*$S$1001,0)","v":0},{"$f":"ROUND(U997*$W$995,0)","v":0},{"$f":"T997+V997-U997-W997","v":-983400},{"$f":"Z996+1","v":50000001},null,0.37]
["Surcharge Limit",null,null,{"$f":"IF(L994=10%,5000000,IF(L994=15%,10000000,IF(L994=25%,20000000,50000000)))","v":50000000},null,null,null,{"$f":"D998","v":50000000},{"$f":"IF(H994>H998,H994-H998,0)","v":0},{"$f":"IF(I998>0,ROUND(I998*I994,0),0)","v":0},{"$f":"IF(H998>=D998,Q998+(I998-J998),(I998-J998))","v":0},{"$f":"IF(H996>0,ROUND(H996*L994,0),0)","v":0},{"$f":"IF(K998>L998,0,L998-K998)","v":0},{"$f":"O997+1","v":1},0,0,{"$f":"W996","v":0},"Senior Citizen",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(120000),IF($T$943>500000,($T$943-500000)*20%+(20000),IF($T$943>300000,($T$943-300000)*10%,\"0\")))","v":336600},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(110000),IF($U$1001>500000,($U$1001-500000)*20%+(10000),IF($U$1001>300000,($U$1001-300000)*5%,\"0\")))","v":1310000},{"$f":"ROUND(T998*$S$1001,0)","v":0},{"$f":"ROUND(U998*$W$995,0)","v":0},{"$f":"T998+V998-U998-W998","v":-973400}]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H996,IF($E$3=\"Female\",H1003,IF($E$3=\"Senior Citizen\",H1010,H1017)))","v":329100},null,"Very Senior Citizen",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(100000),IF($T$943>500000,($T$943-500000)*20%,\"0\"))","v":316600},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(100000),IF($U$1001>500000,($U$1001-500000)*20%,\"0\"))","v":1300000},{"$f":"ROUND(T999*$S$1001,0)","v":0},{"$f":"ROUND(U999*$W$995,0)","v":0},{"$f":"T999+V999-U999-W999","v":-983400}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I996,IF($E$3=\"Female\",I1003,IF($E$3=\"Senior Citizen\",I1010,I1017)))","v":0}]
[0,250000,0,0,0,0,0,{"$f":"H994","v":1722000},{"$f":"VLOOKUP(H1001,A1001:C1005,3)","v":0.3},{"$f":"INDEX(D1001:D1005,MATCH(I1001,C1001:C1005,0))","v":1000000},{"$f":"INDEX(E1001:E1005,MATCH(I1001,C1001:C1005,0))","v":112500},{"$f":"L994","v":0},0.04,"E. CESS",null,{"$f":"IF($E$3=\"Male\",J996,IF($E$3=\"Female\",J1003,IF($E$3=\"Senior Citizen\",J1010,J1017)))","v":13164},null,"Tax Income",{"$f":"L994","v":0},{"$f":"$E$4","v":1722000},{"$f":"IF($S$1001=T1006,S1005,IF(S1001=T1005,S1004,IF(S1001=T1004,S1003,S1002)))","v":5000000}]
[{"$f":"B1001+1","v":250001},500000,0.05,{"$f":"B1001","v":250000},{"$f":"(B1002-B1001)*C1002","v":12500},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K996,IF($E$3=\"Female\",K1003,IF($E$3=\"Senior Citizen\",K1010,K1017)))","v":342264},null,0,5000000,0,{"$f":"S1004","v":20000000}]
[{"$f":"B1002+1","v":500001},1000000,0.2,{"$f":"B1002","v":500000},{"$f":"E1002+(B1003-B1002)*C1003","v":112500},0,0.04,{"$f":"IF(I1001=C1005,E1004+ROUND((H1001-J1001),0)*I1001,IF(I1001=C1004,E1003+ROUND((H1001-J1001)*I1001,0),IF(I1001=C1003,E1002+ROUND((H1001-J1001)*I1001,0),IF(I1001=C1002,E1001+ROUND((H1001-J1001)*I1001,0),E1000+ROUND((H1001-J1001)*I1001,0)))))","v":329100},{"$f":"MIN(K1005:L1005)","v":0},{"$f":"ROUND(SUM(H1003+I1003)*M1001,0)","v":13164},{"$f":"SUM(H1003:J1003)","v":342264},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A993,IF($E$3=\"Female\",A1000,IF($E$3=\"Senior Citizen\",A1007,A1014)))","v":"(below 60 years)"},null,{"$f":"S1002+1","v":5000001},10000000,0.1,{"$f":"$T$943-R1003+1","v":-3278000}]
[{"$f":"B1003+1","v":1000001},null,0.3,{"$f":"B1003","v":1000000},{"$f":"IF(J1001=0,0,E1003)","v":112500},{"$f":"L1001","v":0},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M998,IF($E$3=\"Female\",M1005,IF($E$3=\"Senior Citizen\",M1012,M1019)))","v":0},null,{"$f":"S1003+1","v":10000001},20000000,0.15]
["Surcharge Limit",null,null,{"$f":"IF(L1001=10%,5000000,IF(L1001=15%,10000000,IF(L1001=25%,20000000,50000000)))","v":50000000},null,null,null,{"$f":"H998","v":50000000},{"$f":"IF(H1001>H1005,H1001-H1005,0)","v":0},{"$f":"IF(I1005>0,ROUND(I1005*I1001,0),0)","v":0},{"$f":"IF(H1005>=D1005,Q1005+(I1005-J1005),(I1005-J1005))","v":0},{"$f":"IF(H1003>0,ROUND(H1003*L1001,0),0)","v":0},{"$f":"IF(K1005>L1005,0,L1005-K1005)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K996,IF($E$3=\"Female\",K1003,IF($E$3=\"Senior Citizen\",K1010,K1017)))","v":342264},{"$f":"W997","v":0},{"$f":"S1004+1","v":20000001},50000000,0.25]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess",null,null,null,null,{"$f":"S1005+1","v":50000001},null,0.37]
["(Above 60 year but less than 80)"]
[0,300000,0,0,0,0,0,{"$f":"H994","v":1722000},{"$f":"VLOOKUP(H1008,A1008:C1012,3)","v":0.3},{"$f":"INDEX(D1008:D1012,MATCH(I1008,C1008:C1012,0))","v":1000000},{"$f":"INDEX(E1008:E1012,MATCH(I1008,C1008:C1012,0))","v":110000},{"$f":"L994","v":0},0.04]
[{"$f":"B1008+1","v":300001},500000,0.05,{"$f":"B1008","v":300000},{"$f":"(B1009-B1008)*C1009","v":10000},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B1009+1","v":500001},1000000,0.2,{"$f":"B1009","v":500000},{"$f":"E1009+(B1010-B1009)*C1010","v":110000},0,0.04,{"$f":"IF(I1008=C1012,E1011+ROUND((H1008-J1008),0)*I1008,IF(I1008=C1011,E1010+ROUND((H1008-J1008)*I1008,0),IF(I1008=C1010,E1009+ROUND((H1008-J1008)*I1008,0),IF(I1008=C1009,E1008+ROUND((H1008-J1008)*I1008,0),E1007+ROUND((H1008-J1008)*I1008,0)))))","v":326600},{"$f":"MIN(K1012:L1012)","v":0},{"$f":"ROUND(SUM(H1010+I1010)*M1008,0)","v":13064},{"$f":"SUM(H1010:J1010)","v":339664}]
[{"$f":"B1010+1","v":1000001},null,0.3,{"$f":"B1010","v":1000000},{"$f":"IF(J1008=0,0,E1010)","v":110000},{"$f":"L1008","v":0},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L1008=10%,5000000,IF(L1008=15%,10000000,IF(L1008=25%,20000000,50000000)))","v":50000000},null,null,null,{"$f":"H1005","v":50000000},{"$f":"IF(H1008>H1012,H1008-H1012,0)","v":0},{"$f":"IF(I1012>0,ROUND(I1012*I1008,0),0)","v":0},{"$f":"IF(H1012>=D1012,Q1012+(I1012-J1012),(I1012-J1012))","v":0},{"$f":"IF(H1010>0,ROUND(H1010*L1008,0),0)","v":0},{"$f":"IF(K1012>L1012,0,L1012-K1012)","v":0},null,null,null,{"$f":"W998","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H994","v":1722000},{"$f":"VLOOKUP(H1015,A1015:C1019,3)","v":0.3},{"$f":"INDEX(D1015:D1019,MATCH(I1015,C1015:C1019,0))","v":1000000},{"$f":"INDEX(E1015:E1019,MATCH(I1015,C1015:C1019,0))","v":100000},{"$f":"L994","v":0},0.04]
[{"$f":"B1015+1","v":500001},1000000,0.2,{"$f":"B1015","v":500000},{"$f":"(B1016-B1015)*C1016","v":100000},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B1016+1","v":1000001},null,0.3,{"$f":"B1016","v":1000000},{"$f":"IF(J1015=0,0,E1016)","v":100000},0,0.04,{"$f":"IF(I1015=C1019,E1018+ROUND((H1015-J1015),0)*I1015,IF(I1015=C1018,E1017+ROUND((H1015-J1015)*I1015,0),IF(I1015=C1017,E1016+ROUND((H1015-J1015)*I1015,0),IF(I1015=C1016,E1015+ROUND((H1015-J1015)*I1015,0),E1014+ROUND((H1015-J1015)*I1015,0)))))","v":316600},{"$f":"MIN(K1019:L1019)","v":0},{"$f":"ROUND(SUM(H1017+I1017)*M1015,0)","v":12664},{"$f":"SUM(H1017:J1017)","v":329264}]
[null,null,null,null,null,{"$f":"L1015","v":0},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L1015=10%,5000000,IF(L1015=15%,10000000,IF(L1015=25%,20000000,50000000)))","v":50000000},null,null,null,{"$f":"H1012","v":50000000},{"$f":"IF(H1015>H1019,H1015-H1019,0)","v":0},{"$f":"IF(I1019>0,ROUND(I1019*I1015,0),0)","v":0},{"$f":"IF(H1019>=D1019,Q1019+(I1019-J1019),(I1019-J1019))","v":0},{"$f":"IF(H1017>0,ROUND(H1017*L1015,0),0)","v":0},{"$f":"IF(K1019>L1019,0,L1019-K1019)","v":0},null,null,null,{"$f":"W999","v":0}]
[null,null,2020,{"$f":"C1020+1","v":2021},null,"2020-21"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit","Tax Category",null,"Tax (inluding addition income)","Tax (excluding addition income)","Surchange on whole amt","Relief (if amt > one crore",null,"Surcharge Table (2019-20)"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C1020","v":2020},{"$f":"D1020","v":2021},null,null,null,null,null,null,null,null,0,5000000,0]
[0,250000,0,0,0,0,0,{"$f":"$E$4","v":1722000},{"$f":"VLOOKUP(H1023,A1023:C1027,3)","v":0.3},{"$f":"INDEX(D1023:D1027,MATCH(I1023,C1023:C1027,0))","v":1000000},{"$f":"INDEX(E1023:E1027,MATCH(I1023,C1023:C1027,0))","v":112500},{"$f":"VLOOKUP($H$994,$Y$993:$AA$997,3)","v":0},0.04,0,{"$f":"IF($E$3=\"Male\",B1023,IF($E$3=\"Female\",B1030,IF($E$3=\"Senior Citizen\",B1037,B1044)))","v":250000},{"$f":"IF($E$3=\"Male\",C1023,IF($E$3=\"Female\",C1030,IF($E$3=\"Senior Citizen\",C1037,C1044)))","v":0},{"$f":"O1023","v":250000},null,null,null,null,null,null,null,{"$f":"Z1022+1","v":5000001},10000000,0.1]
[{"$f":"B1023+1","v":250001},500000,0.05,{"$f":"B1023","v":250000},{"$f":"(B1024-B1023)*C1024","v":12500},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O1023+1","v":250001},500000,0.05,null,{"$f":"$E$3","v":"Male"},null,{"$f":"INDEX($T$938:$T$941,MATCH($R$937,$R$938:$R$941,0))","v":{"$error":"#N/A"}},null,null,{"$f":"IF($S$1001=37%,25%,IF($S$1001=25%,15%,IF($S$1001=15%,10%,0)))","v":0},null,{"$f":"Z1023+1","v":10000001},20000000,0.15]
[{"$f":"B1024+1","v":500001},1000000,0.2,{"$f":"B1024","v":500000},{"$f":"E1024+(B1025-B1024)*C1025","v":112500},0,0.04,{"$f":"IF(I1023=C1027,E1026+ROUND((H1023-J1023),0)*I1023,IF(I1023=C1026,E1025+ROUND((H1023-J1023)*I1023,0),IF(I1023=C1025,E1024+ROUND((H1023-J1023)*I1023,0),IF(I1023=C1024,E1023+ROUND((H1023-J1023)*I1023,0),E1022+ROUND((H1023-J1023)*I1023,0)))))","v":329100},{"$f":"MIN(K1027:L1027)","v":0},{"$f":"ROUND(SUM(H1025+I1025)*M1023,0)","v":13164},{"$f":"SUM(H1025:J1025)","v":342264},null,null,{"$f":"O1024+1","v":500001},1000000,0.2,null,"Male",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(112500),IF($T$943>500000,($T$943-500000)*20%+(12500),IF($T$943>250000,($T$943-250000)*5%,\"0\")))","v":329100},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(112500),IF($U$1001>500000,($U$1001-500000)*20%+(12500),IF($U$1001>250000,($U$1001-250000)*5%,\"0\")))","v":1312500},{"$f":"ROUND(T1025*$S$1001,0)","v":0},{"$f":"ROUND(U1025*$W$995,0)","v":0},{"$f":"T1025+V1025-U1025-W1025","v":-983400},{"$f":"Z1024+1","v":20000001},50000000,0.25]
[{"$f":"B1025+1","v":1000001},null,0.3,{"$f":"B1025","v":1000000},{"$f":"IF(J1023=0,0,E1025)","v":112500},{"$f":"L1023","v":0},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O1025+1","v":1000001},0,0.3,null,"Female",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(112500),IF($T$943>500000,($T$943-500000)*20%+(12500),IF($T$943>250000,($T$943-250000)*5%,\"0\")))","v":329100},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(112500),IF($U$1001>500000,($U$1001-500000)*20%+(12500),IF($U$1001>250000,($U$1001-250000)*5%,\"0\")))","v":1312500},{"$f":"ROUND(T1026*$S$1001,0)","v":0},{"$f":"ROUND(U1026*$W$995,0)","v":0},{"$f":"T1026+V1026-U1026-W1026","v":-983400},{"$f":"Z1025+1","v":50000001},null,0.37]
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["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H1025,IF($E$3=\"Female\",H1032,IF($E$3=\"Senior Citizen\",H1039,H1046)))","v":329100},null,"Very Senior Citizen",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(100000),IF($T$943>500000,($T$943-500000)*20%,\"0\"))","v":316600},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(100000),IF($U$1001>500000,($U$1001-500000)*20%,\"0\"))","v":1300000},{"$f":"ROUND(T1028*$S$1001,0)","v":0},{"$f":"ROUND(U1028*$W$995,0)","v":0},{"$f":"T1028+V1028-U1028-W1028","v":-983400}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I1025,IF($E$3=\"Female\",I1032,IF($E$3=\"Senior Citizen\",I1039,I1046)))","v":0}]
[0,250000,0,0,0,0,0,{"$f":"H1023","v":1722000},{"$f":"VLOOKUP(H1030,A1030:C1034,3)","v":0.3},{"$f":"INDEX(D1030:D1034,MATCH(I1030,C1030:C1034,0))","v":1000000},{"$f":"INDEX(E1030:E1034,MATCH(I1030,C1030:C1034,0))","v":112500},{"$f":"L1023","v":0},0.04,"E. CESS",null,{"$f":"IF($E$3=\"Male\",J1025,IF($E$3=\"Female\",J1032,IF($E$3=\"Senior Citizen\",J1039,J1046)))","v":13164},null,"Tax Income",{"$f":"L1023","v":0},{"$f":"$E$4","v":1722000},{"$f":"IF($S$1001=T1035,S1034,IF(S1030=T1034,S1033,IF(S1030=T1033,S1032,S1031)))","v":5000000}]
[{"$f":"B1030+1","v":250001},500000,0.05,{"$f":"B1030","v":250000},{"$f":"(B1031-B1030)*C1031","v":12500},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K1025,IF($E$3=\"Female\",K1032,IF($E$3=\"Senior Citizen\",K1039,K1046)))","v":342264},null,0,5000000,0,{"$f":"S1033","v":20000000}]
[{"$f":"B1031+1","v":500001},1000000,0.2,{"$f":"B1031","v":500000},{"$f":"E1031+(B1032-B1031)*C1032","v":112500},0,0.04,{"$f":"IF(I1030=C1034,E1033+ROUND((H1030-J1030),0)*I1030,IF(I1030=C1033,E1032+ROUND((H1030-J1030)*I1030,0),IF(I1030=C1032,E1031+ROUND((H1030-J1030)*I1030,0),IF(I1030=C1031,E1030+ROUND((H1030-J1030)*I1030,0),E1029+ROUND((H1030-J1030)*I1030,0)))))","v":329100},{"$f":"MIN(K1034:L1034)","v":0},{"$f":"ROUND(SUM(H1032+I1032)*M1030,0)","v":13164},{"$f":"SUM(H1032:J1032)","v":342264},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A1022,IF($E$3=\"Female\",A1029,IF($E$3=\"Senior Citizen\",A1036,A1043)))","v":"(below 60 years)"},null,{"$f":"S1031+1","v":5000001},10000000,0.1,{"$f":"$T$943-R1032+1","v":-3278000}]
[{"$f":"B1032+1","v":1000001},null,0.3,{"$f":"B1032","v":1000000},{"$f":"IF(J1030=0,0,E1032)","v":112500},{"$f":"L1030","v":0},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M1027,IF($E$3=\"Female\",M1034,IF($E$3=\"Senior Citizen\",M1041,M1048)))","v":0},null,{"$f":"S1032+1","v":10000001},20000000,0.15]
["Surcharge Limit",null,null,{"$f":"IF(L1030=10%,5000000,IF(L1030=15%,10000000,IF(L1030=25%,20000000,50000000)))","v":50000000},null,null,null,{"$f":"H1027","v":50000000},{"$f":"IF(H1030>H1034,H1030-H1034,0)","v":0},{"$f":"IF(I1034>0,ROUND(I1034*I1030,0),0)","v":0},{"$f":"IF(H1034>=D1034,Q1034+(I1034-J1034),(I1034-J1034))","v":0},{"$f":"IF(H1032>0,ROUND(H1032*L1030,0),0)","v":0},{"$f":"IF(K1034>L1034,0,L1034-K1034)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K1025,IF($E$3=\"Female\",K1032,IF($E$3=\"Senior Citizen\",K1039,K1046)))","v":342264},{"$f":"W1026","v":0},{"$f":"S1033+1","v":20000001},50000000,0.25]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess",null,null,null,null,{"$f":"S1034+1","v":50000001},null,0.37]
["(Above 60 year but less than 80)"]
[0,300000,0,0,0,0,0,{"$f":"H1023","v":1722000},{"$f":"VLOOKUP(H1037,A1037:C1041,3)","v":0.3},{"$f":"INDEX(D1037:D1041,MATCH(I1037,C1037:C1041,0))","v":1000000},{"$f":"INDEX(E1037:E1041,MATCH(I1037,C1037:C1041,0))","v":110000},{"$f":"L1023","v":0},0.04]
[{"$f":"B1037+1","v":300001},500000,0.05,{"$f":"B1037","v":300000},{"$f":"(B1038-B1037)*C1038","v":10000},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B1038+1","v":500001},1000000,0.2,{"$f":"B1038","v":500000},{"$f":"E1038+(B1039-B1038)*C1039","v":110000},0,0.04,{"$f":"IF(I1037=C1041,E1040+ROUND((H1037-J1037),0)*I1037,IF(I1037=C1040,E1039+ROUND((H1037-J1037)*I1037,0),IF(I1037=C1039,E1038+ROUND((H1037-J1037)*I1037,0),IF(I1037=C1038,E1037+ROUND((H1037-J1037)*I1037,0),E1036+ROUND((H1037-J1037)*I1037,0)))))","v":326600},{"$f":"MIN(K1041:L1041)","v":0},{"$f":"ROUND(SUM(H1039+I1039)*M1037,0)","v":13064},{"$f":"SUM(H1039:J1039)","v":339664}]
[{"$f":"B1039+1","v":1000001},null,0.3,{"$f":"B1039","v":1000000},{"$f":"IF(J1037=0,0,E1039)","v":110000},{"$f":"L1037","v":0},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L1037=10%,5000000,IF(L1037=15%,10000000,IF(L1037=25%,20000000,50000000)))","v":50000000},null,null,null,{"$f":"H1034","v":50000000},{"$f":"IF(H1037>H1041,H1037-H1041,0)","v":0},{"$f":"IF(I1041>0,ROUND(I1041*I1037,0),0)","v":0},{"$f":"IF(H1041>=D1041,Q1041+(I1041-J1041),(I1041-J1041))","v":0},{"$f":"IF(H1039>0,ROUND(H1039*L1037,0),0)","v":0},{"$f":"IF(K1041>L1041,0,L1041-K1041)","v":0},null,null,null,{"$f":"W1027","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H1023","v":1722000},{"$f":"VLOOKUP(H1044,A1044:C1048,3)","v":0.3},{"$f":"INDEX(D1044:D1048,MATCH(I1044,C1044:C1048,0))","v":1000000},{"$f":"INDEX(E1044:E1048,MATCH(I1044,C1044:C1048,0))","v":100000},{"$f":"L1023","v":0},0.04]
[{"$f":"B1044+1","v":500001},1000000,0.2,{"$f":"B1044","v":500000},{"$f":"(B1045-B1044)*C1045","v":100000},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B1045+1","v":1000001},null,0.3,{"$f":"B1045","v":1000000},{"$f":"IF(J1044=0,0,E1045)","v":100000},0,0.04,{"$f":"IF(I1044=C1048,E1047+ROUND((H1044-J1044),0)*I1044,IF(I1044=C1047,E1046+ROUND((H1044-J1044)*I1044,0),IF(I1044=C1046,E1045+ROUND((H1044-J1044)*I1044,0),IF(I1044=C1045,E1044+ROUND((H1044-J1044)*I1044,0),E1043+ROUND((H1044-J1044)*I1044,0)))))","v":316600},{"$f":"MIN(K1048:L1048)","v":0},{"$f":"ROUND(SUM(H1046+I1046)*M1044,0)","v":12664},{"$f":"SUM(H1046:J1046)","v":329264}]
[null,null,null,null,null,{"$f":"L1044","v":0},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L1044=10%,5000000,IF(L1044=15%,10000000,IF(L1044=25%,20000000,50000000)))","v":50000000},null,null,null,{"$f":"H1041","v":50000000},{"$f":"IF(H1044>H1048,H1044-H1048,0)","v":0},{"$f":"IF(I1048>0,ROUND(I1048*I1044,0),0)","v":0},{"$f":"IF(H1048>=D1048,Q1048+(I1048-J1048),(I1048-J1048))","v":0},{"$f":"IF(H1046>0,ROUND(H1046*L1044,0),0)","v":0},{"$f":"IF(K1048>L1048,0,L1048-K1048)","v":0},null,null,null,{"$f":"W1028","v":0}]
[null,null,2021,{"$f":"C1049+1","v":2022},null,"2021-22"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit","Tax Category",null,"Tax (inluding addition income)","Tax (excluding addition income)","Surchange on whole amt","Relief (if amt > one crore",null,"Surcharge Table (2019-20)"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C1049","v":2021},{"$f":"D1049","v":2022},null,null,null,null,null,null,null,null,0,5000000,0]
[0,250000,0,0,0,0,0,{"$f":"$E$4","v":1722000},{"$f":"VLOOKUP(H1052,A1052:C1056,3)","v":0.3},{"$f":"INDEX(D1052:D1056,MATCH(I1052,C1052:C1056,0))","v":1000000},{"$f":"INDEX(E1052:E1056,MATCH(I1052,C1052:C1056,0))","v":112500},{"$f":"VLOOKUP($H$994,$Y$993:$AA$997,3)","v":0},0.04,0,{"$f":"IF($E$3=\"Male\",B1052,IF($E$3=\"Female\",B1059,IF($E$3=\"Senior Citizen\",B1066,B1073)))","v":250000},{"$f":"IF($E$3=\"Male\",C1052,IF($E$3=\"Female\",C1059,IF($E$3=\"Senior Citizen\",C1066,C1073)))","v":0},{"$f":"O1052","v":250000},null,null,null,null,null,null,null,{"$f":"Z1051+1","v":5000001},10000000,0.1]
[{"$f":"B1052+1","v":250001},500000,0.05,{"$f":"B1052","v":250000},{"$f":"(B1053-B1052)*C1053","v":12500},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O1052+1","v":250001},500000,0.05,null,{"$f":"$E$3","v":"Male"},null,{"$f":"INDEX($T$938:$T$941,MATCH($R$937,$R$938:$R$941,0))","v":{"$error":"#N/A"}},null,null,{"$f":"IF($S$1001=37%,25%,IF($S$1001=25%,15%,IF($S$1001=15%,10%,0)))","v":0},null,{"$f":"Z1052+1","v":10000001},20000000,0.15]
[{"$f":"B1053+1","v":500001},1000000,0.2,{"$f":"B1053","v":500000},{"$f":"E1053+(B1054-B1053)*C1054","v":112500},0,0.04,{"$f":"IF(I1052=C1056,E1055+ROUND((H1052-J1052),0)*I1052,IF(I1052=C1055,E1054+ROUND((H1052-J1052)*I1052,0),IF(I1052=C1054,E1053+ROUND((H1052-J1052)*I1052,0),IF(I1052=C1053,E1052+ROUND((H1052-J1052)*I1052,0),E1051+ROUND((H1052-J1052)*I1052,0)))))","v":329100},{"$f":"MIN(K1056:L1056)","v":0},{"$f":"ROUND(SUM(H1054+I1054)*M1052,0)","v":13164},{"$f":"SUM(H1054:J1054)","v":342264},null,null,{"$f":"O1053+1","v":500001},1000000,0.2,null,"Male",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(112500),IF($T$943>500000,($T$943-500000)*20%+(12500),IF($T$943>250000,($T$943-250000)*5%,\"0\")))","v":329100},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(112500),IF($U$1001>500000,($U$1001-500000)*20%+(12500),IF($U$1001>250000,($U$1001-250000)*5%,\"0\")))","v":1312500},{"$f":"ROUND(T1054*$S$1001,0)","v":0},{"$f":"ROUND(U1054*$W$995,0)","v":0},{"$f":"T1054+V1054-U1054-W1054","v":-983400},{"$f":"Z1053+1","v":20000001},50000000,0.25]
[{"$f":"B1054+1","v":1000001},null,0.3,{"$f":"B1054","v":1000000},{"$f":"IF(J1052=0,0,E1054)","v":112500},{"$f":"L1052","v":0},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O1054+1","v":1000001},0,0.3,null,"Female",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(112500),IF($T$943>500000,($T$943-500000)*20%+(12500),IF($T$943>250000,($T$943-250000)*5%,\"0\")))","v":329100},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(112500),IF($U$1001>500000,($U$1001-500000)*20%+(12500),IF($U$1001>250000,($U$1001-250000)*5%,\"0\")))","v":1312500},{"$f":"ROUND(T1055*$S$1001,0)","v":0},{"$f":"ROUND(U1055*$W$995,0)","v":0},{"$f":"T1055+V1055-U1055-W1055","v":-983400},{"$f":"Z1054+1","v":50000001},null,0.37]
["Surcharge Limit",null,null,{"$f":"IF(L1052=10%,5000000,IF(L1052=15%,10000000,IF(L1052=25%,20000000,50000000)))","v":50000000},null,null,null,{"$f":"D1056","v":50000000},{"$f":"IF(H1052>H1056,H1052-H1056,0)","v":0},{"$f":"IF(I1056>0,ROUND(I1056*I1052,0),0)","v":0},{"$f":"IF(H1056>=D1056,Q1056+(I1056-J1056),(I1056-J1056))","v":0},{"$f":"IF(H1054>0,ROUND(H1054*L1052,0),0)","v":0},{"$f":"IF(K1056>L1056,0,L1056-K1056)","v":0},{"$f":"O1055+1","v":1},0,0,{"$f":"W1054","v":0},"Senior Citizen",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(120000),IF($T$943>500000,($T$943-500000)*20%+(20000),IF($T$943>300000,($T$943-300000)*10%,\"0\")))","v":336600},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(110000),IF($U$1001>500000,($U$1001-500000)*20%+(10000),IF($U$1001>300000,($U$1001-300000)*5%,\"0\")))","v":1310000},{"$f":"ROUND(T1056*$S$1001,0)","v":0},{"$f":"ROUND(U1056*$W$995,0)","v":0},{"$f":"T1056+V1056-U1056-W1056","v":-973400}]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H1054,IF($E$3=\"Female\",H1061,IF($E$3=\"Senior Citizen\",H1068,H1075)))","v":329100},null,"Very Senior Citizen",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(100000),IF($T$943>500000,($T$943-500000)*20%,\"0\"))","v":316600},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(100000),IF($U$1001>500000,($U$1001-500000)*20%,\"0\"))","v":1300000},{"$f":"ROUND(T1057*$S$1001,0)","v":0},{"$f":"ROUND(U1057*$W$995,0)","v":0},{"$f":"T1057+V1057-U1057-W1057","v":-983400}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I1054,IF($E$3=\"Female\",I1061,IF($E$3=\"Senior Citizen\",I1068,I1075)))","v":0}]
[0,250000,0,0,0,0,0,{"$f":"H1052","v":1722000},{"$f":"VLOOKUP(H1059,A1059:C1063,3)","v":0.3},{"$f":"INDEX(D1059:D1063,MATCH(I1059,C1059:C1063,0))","v":1000000},{"$f":"INDEX(E1059:E1063,MATCH(I1059,C1059:C1063,0))","v":112500},{"$f":"L1052","v":0},0.04,"E. CESS",null,{"$f":"IF($E$3=\"Male\",J1054,IF($E$3=\"Female\",J1061,IF($E$3=\"Senior Citizen\",J1068,J1075)))","v":13164},null,"Tax Income",{"$f":"L1052","v":0},{"$f":"$E$4","v":1722000},{"$f":"IF($S$1001=T1064,S1063,IF(S1059=T1063,S1062,IF(S1059=T1062,S1061,S1060)))","v":5000000}]
[{"$f":"B1059+1","v":250001},500000,0.05,{"$f":"B1059","v":250000},{"$f":"(B1060-B1059)*C1060","v":12500},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K1054,IF($E$3=\"Female\",K1061,IF($E$3=\"Senior Citizen\",K1068,K1075)))","v":342264},null,0,5000000,0,{"$f":"S1062","v":20000000}]
[{"$f":"B1060+1","v":500001},1000000,0.2,{"$f":"B1060","v":500000},{"$f":"E1060+(B1061-B1060)*C1061","v":112500},0,0.04,{"$f":"IF(I1059=C1063,E1062+ROUND((H1059-J1059),0)*I1059,IF(I1059=C1062,E1061+ROUND((H1059-J1059)*I1059,0),IF(I1059=C1061,E1060+ROUND((H1059-J1059)*I1059,0),IF(I1059=C1060,E1059+ROUND((H1059-J1059)*I1059,0),E1058+ROUND((H1059-J1059)*I1059,0)))))","v":329100},{"$f":"MIN(K1063:L1063)","v":0},{"$f":"ROUND(SUM(H1061+I1061)*M1059,0)","v":13164},{"$f":"SUM(H1061:J1061)","v":342264},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A1051,IF($E$3=\"Female\",A1058,IF($E$3=\"Senior Citizen\",A1065,A1072)))","v":"(below 60 years)"},null,{"$f":"S1060+1","v":5000001},10000000,0.1,{"$f":"$T$943-R1061+1","v":-3278000}]
[{"$f":"B1061+1","v":1000001},null,0.3,{"$f":"B1061","v":1000000},{"$f":"IF(J1059=0,0,E1061)","v":112500},{"$f":"L1059","v":0},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M1056,IF($E$3=\"Female\",M1063,IF($E$3=\"Senior Citizen\",M1070,M1077)))","v":0},null,{"$f":"S1061+1","v":10000001},20000000,0.15]
["Surcharge Limit",null,null,{"$f":"IF(L1059=10%,5000000,IF(L1059=15%,10000000,IF(L1059=25%,20000000,50000000)))","v":50000000},null,null,null,{"$f":"H1056","v":50000000},{"$f":"IF(H1059>H1063,H1059-H1063,0)","v":0},{"$f":"IF(I1063>0,ROUND(I1063*I1059,0),0)","v":0},{"$f":"IF(H1063>=D1063,Q1063+(I1063-J1063),(I1063-J1063))","v":0},{"$f":"IF(H1061>0,ROUND(H1061*L1059,0),0)","v":0},{"$f":"IF(K1063>L1063,0,L1063-K1063)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K1054,IF($E$3=\"Female\",K1061,IF($E$3=\"Senior Citizen\",K1068,K1075)))","v":342264},{"$f":"W1055","v":0},{"$f":"S1062+1","v":20000001},50000000,0.25]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess",null,null,null,null,{"$f":"S1063+1","v":50000001},null,0.37]
["(Above 60 year but less than 80)"]
[0,300000,0,0,0,0,0,{"$f":"H1052","v":1722000},{"$f":"VLOOKUP(H1066,A1066:C1070,3)","v":0.3},{"$f":"INDEX(D1066:D1070,MATCH(I1066,C1066:C1070,0))","v":1000000},{"$f":"INDEX(E1066:E1070,MATCH(I1066,C1066:C1070,0))","v":110000},{"$f":"L1052","v":0},0.04]
[{"$f":"B1066+1","v":300001},500000,0.05,{"$f":"B1066","v":300000},{"$f":"(B1067-B1066)*C1067","v":10000},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B1067+1","v":500001},1000000,0.2,{"$f":"B1067","v":500000},{"$f":"E1067+(B1068-B1067)*C1068","v":110000},0,0.04,{"$f":"IF(I1066=C1070,E1069+ROUND((H1066-J1066),0)*I1066,IF(I1066=C1069,E1068+ROUND((H1066-J1066)*I1066,0),IF(I1066=C1068,E1067+ROUND((H1066-J1066)*I1066,0),IF(I1066=C1067,E1066+ROUND((H1066-J1066)*I1066,0),E1065+ROUND((H1066-J1066)*I1066,0)))))","v":326600},{"$f":"MIN(K1070:L1070)","v":0},{"$f":"ROUND(SUM(H1068+I1068)*M1066,0)","v":13064},{"$f":"SUM(H1068:J1068)","v":339664}]
[{"$f":"B1068+1","v":1000001},null,0.3,{"$f":"B1068","v":1000000},{"$f":"IF(J1066=0,0,E1068)","v":110000},{"$f":"L1066","v":0},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L1066=10%,5000000,IF(L1066=15%,10000000,IF(L1066=25%,20000000,50000000)))","v":50000000},null,null,null,{"$f":"H1063","v":50000000},{"$f":"IF(H1066>H1070,H1066-H1070,0)","v":0},{"$f":"IF(I1070>0,ROUND(I1070*I1066,0),0)","v":0},{"$f":"IF(H1070>=D1070,Q1070+(I1070-J1070),(I1070-J1070))","v":0},{"$f":"IF(H1068>0,ROUND(H1068*L1066,0),0)","v":0},{"$f":"IF(K1070>L1070,0,L1070-K1070)","v":0},null,null,null,{"$f":"W1056","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H1052","v":1722000},{"$f":"VLOOKUP(H1073,A1073:C1077,3)","v":0.3},{"$f":"INDEX(D1073:D1077,MATCH(I1073,C1073:C1077,0))","v":1000000},{"$f":"INDEX(E1073:E1077,MATCH(I1073,C1073:C1077,0))","v":100000},{"$f":"L1052","v":0},0.04]
[{"$f":"B1073+1","v":500001},1000000,0.2,{"$f":"B1073","v":500000},{"$f":"(B1074-B1073)*C1074","v":100000},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B1074+1","v":1000001},null,0.3,{"$f":"B1074","v":1000000},{"$f":"IF(J1073=0,0,E1074)","v":100000},0,0.04,{"$f":"IF(I1073=C1077,E1076+ROUND((H1073-J1073),0)*I1073,IF(I1073=C1076,E1075+ROUND((H1073-J1073)*I1073,0),IF(I1073=C1075,E1074+ROUND((H1073-J1073)*I1073,0),IF(I1073=C1074,E1073+ROUND((H1073-J1073)*I1073,0),E1072+ROUND((H1073-J1073)*I1073,0)))))","v":316600},{"$f":"MIN(K1077:L1077)","v":0},{"$f":"ROUND(SUM(H1075+I1075)*M1073,0)","v":12664},{"$f":"SUM(H1075:J1075)","v":329264}]
[null,null,null,null,null,{"$f":"L1073","v":0},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L1073=10%,5000000,IF(L1073=15%,10000000,IF(L1073=25%,20000000,50000000)))","v":50000000},null,null,null,{"$f":"H1070","v":50000000},{"$f":"IF(H1073>H1077,H1073-H1077,0)","v":0},{"$f":"IF(I1077>0,ROUND(I1077*I1073,0),0)","v":0},{"$f":"IF(H1077>=D1077,Q1077+(I1077-J1077),(I1077-J1077))","v":0},{"$f":"IF(H1075>0,ROUND(H1075*L1073,0),0)","v":0},{"$f":"IF(K1077>L1077,0,L1077-K1077)","v":0},null,null,null,{"$f":"W1057","v":0}]

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[]
[null,"Financial Year",null,null,{"$f":"'Section 89(1)'!F8","v":"2021-22"}]
[null,"Tax Category",null,null,{"$f":"'Section 89(1)'!E6","v":"Male"}]
[null,"Taxable Income",null,null,{"$f":"'Section 89(1)'!C8","v":1722000}]
["Fin. Year",null,1985,{"$f":"C5+1","v":1986},null,"1985-86",null,null,null,null,null,null,null,"Fin. Year",null,1985,{"$f":"P5+1","v":1986}]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C5","v":1985},{"$f":"D5","v":1986}]
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[{"$f":"B8+1","v":18001},25000,0.25,{"$f":"B8","v":18000},{"$f":"(B9-B8)*C9","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O8+1","v":18001},25000,0.25]
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[{"$f":"B10+1","v":50001},100000,0.4,{"$f":"B10","v":50000},{"$f":"E10+(B11-B10)*C11","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O10+1","v":50001},100000,0.4]
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["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H10,IF($E$3=\"Female\",H17,IF($E$3=\"Senior Citizen\",H24,H31)))","v":0}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I10,IF($E$3=\"Female\",I17,IF($E$3=\"Senior Citizen\",I24,I31)))","v":0}]
[0,18000,0,0,0,0,0,{"$f":"H8","v":0},{"$f":"VLOOKUP(H15,A15:C19,3)","v":0},{"$f":"INDEX(D15:D19,MATCH(I15,C15:C19,0))","v":0},{"$f":"INDEX(E15:E19,MATCH(I15,C15:C19,0))","v":0},{"$f":"IF(H15>H19,VLOOKUP(H15,A15:F19,6),0)","v":0},{"$f":"VLOOKUP(H15,A15:G19,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J10,IF($E$3=\"Female\",J17,IF($E$3=\"Senior Citizen\",J24,J31)))","v":0}]
[{"$f":"B15+1","v":18001},25000,0.25,{"$f":"B15","v":18000},{"$f":"(B16-B15)*C16","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K10,IF($E$3=\"Female\",K17,IF($E$3=\"Senior Citizen\",K24,K31)))","v":0}]
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[{"$f":"B17+1","v":50001},100000,0.4,{"$f":"B17","v":50000},{"$f":"E17+(B18-B17)*C18","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M12,IF($E$3=\"Female\",M19,IF($E$3=\"Senior Citizen\",M26,M33)))","v":0}]
[{"$f":"B18+1","v":100001},null,0.5,100000,{"$f":"IF(J16=0,0,E18)","v":29250},0.05,0,{"$f":"H12","v":50000},{"$f":"IF(H15>H19,H15-H19,0)","v":0},{"$f":"IF(I19>0,ROUND(I19*I15,0),0)","v":0},{"$f":"I19-J19","v":0},{"$f":"IF(H17>0,ROUND(H17*L15,0),0)","v":0},{"$f":"IF(K19>L19,0,L19-K19)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K10,IF($E$3=\"Female\",K17,IF($E$3=\"Senior Citizen\",K24,K31)))","v":0}]
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["Not defined"]
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[{"$f":"B22+1","v":18001},25000,0.25,{"$f":"B22","v":18000},{"$f":"(B23-B22)*C23","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B23+1","v":25001},50000,0.3,{"$f":"B23","v":25000},{"$f":"E23+(B24-B23)*C24","v":9250},0,0,{"$f":"IF(I22=C26,E25+ROUND((H22-J22),0)*I22,IF(I22=C25,E24+ROUND((H22-J22)*I22,0),IF(I22=C24,E23+ROUND((H22-J22)*I22,0),IF(I22=C23,E22+ROUND((H22-J22)*I22,0),E21+ROUND((H22-J22)*I22,0)))))","v":0},{"$f":"MIN(K26:L26)","v":0},{"$f":"ROUND(SUM(H24+I24)*M22,0)","v":0},{"$f":"SUM(H24:J24)","v":0}]
[{"$f":"B24+1","v":50001},100000,0.4,{"$f":"B24","v":50000},{"$f":"E24+(B25-B24)*C25","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B25+1","v":100001},null,0.5,100000,{"$f":"IF(J23=0,0,E25)","v":29250},0.05,0,{"$f":"H19","v":50000},{"$f":"IF(H22>H26,H22-H26,0)","v":0},{"$f":"IF(I26>0,ROUND(I26*I22,0),0)","v":0},{"$f":"I26-J26","v":0},{"$f":"IF(H24>0,ROUND(H24*L22,0),0)","v":0},{"$f":"IF(K26>L26,0,L26-K26)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
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[{"$f":"B29+1","v":18001},25000,0.25,{"$f":"B29","v":18000},{"$f":"(B30-B29)*C30","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B30+1","v":25001},50000,0.3,{"$f":"B30","v":25000},{"$f":"E30+(B31-B30)*C31","v":9250},0,0,{"$f":"IF(I29=C33,E32+ROUND((H29-J29),0)*I29,IF(I29=C32,E31+ROUND((H29-J29)*I29,0),IF(I29=C31,E30+ROUND((H29-J29)*I29,0),IF(I29=C30,E29+ROUND((H29-J29)*I29,0),E28+ROUND((H29-J29)*I29,0)))))","v":0},{"$f":"MIN(K33:L33)","v":0},{"$f":"ROUND(SUM(H31+I31)*M29,0)","v":0},{"$f":"SUM(H31:J31)","v":0}]
[{"$f":"B31+1","v":50001},100000,0.4,{"$f":"B31","v":50000},{"$f":"E31+(B32-B31)*C32","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B32+1","v":100001},null,0.5,100000,{"$f":"IF(J30=0,0,E32)","v":29250},0.05,0,{"$f":"H26","v":50000},{"$f":"IF(H29>H33,H29-H33,0)","v":0},{"$f":"IF(I33>0,ROUND(I33*I29,0),0)","v":0},{"$f":"I33-J33","v":0},{"$f":"IF(H31>0,ROUND(H31*L29,0),0)","v":0},{"$f":"IF(K33>L33,0,L33-K33)","v":0}]
[null,null,{"$f":"D5","v":1986},{"$f":"C34+1","v":1987},null,"1986-87"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C34","v":1986},{"$f":"D34","v":1987}]
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[{"$f":"B38+1","v":25001},50000,0.3,{"$f":"B38","v":25000},{"$f":"E38+(B39-B38)*C39","v":9250},0,0,{"$f":"IF(I37=C41,E40+ROUND((H37-J37),0)*I37,IF(I37=C40,E39+ROUND((H37-J37)*I37,0),IF(I37=C39,E38+ROUND((H37-J37)*I37,0),IF(I37=C38,E37+ROUND((H37-J37)*I37,0),E36+ROUND((H37-J37)*I37,0)))))","v":0},{"$f":"MIN(K41:L41)","v":0},{"$f":"ROUND(SUM(H39+I39)*M37,0)","v":0},{"$f":"SUM(H39:J39)","v":0},null,null,{"$f":"O38+1","v":25001},50000,0.3]
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[{"$f":"B40+1","v":100001},null,0.5,100000,{"$f":"IF(J38=0,0,E40)","v":29250},0.05,0,50000,{"$f":"IF(H37>H41,H37-H41,0)","v":0},{"$f":"IF(I41>0,ROUND(I41*I37,0),0)","v":0},{"$f":"I41-J41","v":0},{"$f":"IF(H39>0,ROUND(H39*L37,0),0)","v":0},{"$f":"IF(K41>L41,0,L41-K41)","v":0},{"$f":"O40+1","v":100001},0,0.5]
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["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I39,IF($E$3=\"Female\",I46,IF($E$3=\"Senior Citizen\",I53,I60)))","v":0}]
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[{"$f":"B44+1","v":18001},25000,0.25,{"$f":"B44","v":18000},{"$f":"(B45-B44)*C45","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K39,IF($E$3=\"Female\",K46,IF($E$3=\"Senior Citizen\",K53,K60)))","v":0}]
[{"$f":"B45+1","v":25001},50000,0.3,{"$f":"B45","v":25000},{"$f":"E45+(B46-B45)*C46","v":9250},0,0,{"$f":"IF(I44=C48,E47+ROUND((H44-J44),0)*I44,IF(I44=C47,E46+ROUND((H44-J44)*I44,0),IF(I44=C46,E45+ROUND((H44-J44)*I44,0),IF(I44=C45,E44+ROUND((H44-J44)*I44,0),E43+ROUND((H44-J44)*I44,0)))))","v":0},{"$f":"MIN(K48:L48)","v":0},{"$f":"ROUND(SUM(H46+I46)*M44,0)","v":0},{"$f":"SUM(H46:J46)","v":0},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A36,IF($E$3=\"Female\",A43,IF($E$3=\"Senior Citizen\",A50,A57)))","v":"Not defined"}]
[{"$f":"B46+1","v":50001},100000,0.4,{"$f":"B46","v":50000},{"$f":"E46+(B47-B46)*C47","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M41,IF($E$3=\"Female\",M48,IF($E$3=\"Senior Citizen\",M55,M62)))","v":0}]
[{"$f":"B47+1","v":100001},null,0.5,100000,{"$f":"IF(J45=0,0,E47)","v":29250},0.05,0,{"$f":"H41","v":50000},{"$f":"IF(H44>H48,H44-H48,0)","v":0},{"$f":"IF(I48>0,ROUND(I48*I44,0),0)","v":0},{"$f":"I48-J48","v":0},{"$f":"IF(H46>0,ROUND(H46*L44,0),0)","v":0},{"$f":"IF(K48>L48,0,L48-K48)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K39,IF($E$3=\"Female\",K46,IF($E$3=\"Senior Citizen\",K53,K60)))","v":0}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
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[{"$f":"B51+1","v":18001},25000,0.25,{"$f":"B51","v":18000},{"$f":"(B52-B51)*C52","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B52+1","v":25001},50000,0.3,{"$f":"B52","v":25000},{"$f":"E52+(B53-B52)*C53","v":9250},0,0,{"$f":"IF(I51=C55,E54+ROUND((H51-J51),0)*I51,IF(I51=C54,E53+ROUND((H51-J51)*I51,0),IF(I51=C53,E52+ROUND((H51-J51)*I51,0),IF(I51=C52,E51+ROUND((H51-J51)*I51,0),E50+ROUND((H51-J51)*I51,0)))))","v":0},{"$f":"MIN(K55:L55)","v":0},{"$f":"ROUND(SUM(H53+I53)*M51,0)","v":0},{"$f":"SUM(H53:J53)","v":0}]
[{"$f":"B53+1","v":50001},100000,0.4,{"$f":"B53","v":50000},{"$f":"E53+(B54-B53)*C54","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B54+1","v":100001},null,0.5,100000,{"$f":"IF(J52=0,0,E54)","v":29250},0.05,0,{"$f":"H48","v":50000},{"$f":"IF(H51>H55,H51-H55,0)","v":0},{"$f":"IF(I55>0,ROUND(I55*I51,0),0)","v":0},{"$f":"I55-J55","v":0},{"$f":"IF(H53>0,ROUND(H53*L51,0),0)","v":0},{"$f":"IF(K55>L55,0,L55-K55)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H37","v":0},{"$f":"VLOOKUP(H58,A58:C62,3)","v":0},{"$f":"INDEX(D58:D62,MATCH(I58,C58:C62,0))","v":0},{"$f":"INDEX(E58:E62,MATCH(I58,C58:C62,0))","v":0},{"$f":"IF(H58>H62,VLOOKUP(H58,A58:F62,6),0)","v":0},{"$f":"VLOOKUP(H58,A58:G62,7)","v":0}]
[{"$f":"B58+1","v":18001},25000,0.25,{"$f":"B58","v":18000},{"$f":"(B59-B58)*C59","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B59+1","v":25001},50000,0.3,{"$f":"B59","v":25000},{"$f":"E59+(B60-B59)*C60","v":9250},0,0,{"$f":"IF(I58=C62,E61+ROUND((H58-J58),0)*I58,IF(I58=C61,E60+ROUND((H58-J58)*I58,0),IF(I58=C60,E59+ROUND((H58-J58)*I58,0),IF(I58=C59,E58+ROUND((H58-J58)*I58,0),E57+ROUND((H58-J58)*I58,0)))))","v":0},{"$f":"MIN(K62:L62)","v":0},{"$f":"ROUND(SUM(H60+I60)*M58,0)","v":0},{"$f":"SUM(H60:J60)","v":0}]
[{"$f":"B60+1","v":50001},100000,0.4,{"$f":"B60","v":50000},{"$f":"E60+(B61-B60)*C61","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B61+1","v":100001},null,0.5,100000,{"$f":"IF(J59=0,0,E61)","v":29250},0.05,0,{"$f":"H55","v":50000},{"$f":"IF(H58>H62,H58-H62,0)","v":0},{"$f":"IF(I62>0,ROUND(I62*I58,0),0)","v":0},{"$f":"I62-J62","v":0},{"$f":"IF(H60>0,ROUND(H60*L58,0),0)","v":0},{"$f":"IF(K62>L62,0,L62-K62)","v":0}]
[null,null,1987,{"$f":"C63+1","v":1988},null,"1987-88"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C63","v":1987},{"$f":"D63","v":1988}]
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[{"$f":"B66+1","v":18001},25000,0.25,{"$f":"B66","v":18000},{"$f":"(B67-B66)*C67","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O66+1","v":18001},25000,0.25]
[{"$f":"B67+1","v":25001},50000,0.3,{"$f":"B67","v":25000},{"$f":"E67+(B68-B67)*C68","v":9250},0,0,{"$f":"IF(I66=C70,E69+ROUND((H66-J66),0)*I66,IF(I66=C69,E68+ROUND((H66-J66)*I66,0),IF(I66=C68,E67+ROUND((H66-J66)*I66,0),IF(I66=C67,E66+ROUND((H66-J66)*I66,0),E65+ROUND((H66-J66)*I66,0)))))","v":0},{"$f":"MIN(K70:L70)","v":0},{"$f":"ROUND(SUM(H68+I68)*M66,0)","v":0},{"$f":"SUM(H68:J68)","v":0},null,null,{"$f":"O67+1","v":25001},50000,0.3]
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[{"$f":"B69+1","v":100001},null,0.5,100000,{"$f":"IF(J67=0,0,E69)","v":29250},0.05,0,50000,{"$f":"IF(H66>H70,H66-H70,0)","v":0},{"$f":"IF(I70>0,ROUND(I70*I66,0),0)","v":0},{"$f":"I70-J70","v":0},{"$f":"IF(H68>0,ROUND(H68*L66,0),0)","v":0},{"$f":"IF(K70>L70,0,L70-K70)","v":0},{"$f":"O69+1","v":100001},0,0.5]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H68,IF($E$3=\"Female\",H75,IF($E$3=\"Senior Citizen\",H82,H89)))","v":0}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I68,IF($E$3=\"Female\",I75,IF($E$3=\"Senior Citizen\",I82,I89)))","v":0}]
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[{"$f":"B73+1","v":18001},25000,0.25,{"$f":"B73","v":18000},{"$f":"(B74-B73)*C74","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K68,IF($E$3=\"Female\",K75,IF($E$3=\"Senior Citizen\",K82,K89)))","v":0}]
[{"$f":"B74+1","v":25001},50000,0.3,{"$f":"B74","v":25000},{"$f":"E74+(B75-B74)*C75","v":9250},0,0,{"$f":"IF(I73=C77,E76+ROUND((H73-J73),0)*I73,IF(I73=C76,E75+ROUND((H73-J73)*I73,0),IF(I73=C75,E74+ROUND((H73-J73)*I73,0),IF(I73=C74,E73+ROUND((H73-J73)*I73,0),E72+ROUND((H73-J73)*I73,0)))))","v":0},{"$f":"MIN(K77:L77)","v":0},{"$f":"ROUND(SUM(H75+I75)*M73,0)","v":0},{"$f":"SUM(H75:J75)","v":0},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A65,IF($E$3=\"Female\",A72,IF($E$3=\"Senior Citizen\",A79,A86)))","v":"Not defined"}]
[{"$f":"B75+1","v":50001},100000,0.4,{"$f":"B75","v":50000},{"$f":"E75+(B76-B75)*C76","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M70,IF($E$3=\"Female\",M77,IF($E$3=\"Senior Citizen\",M84,M91)))","v":0}]
[{"$f":"B76+1","v":100001},null,0.5,100000,{"$f":"IF(J74=0,0,E76)","v":29250},0.05,0,{"$f":"H70","v":50000},{"$f":"IF(H73>H77,H73-H77,0)","v":0},{"$f":"IF(I77>0,ROUND(I77*I73,0),0)","v":0},{"$f":"I77-J77","v":0},{"$f":"IF(H75>0,ROUND(H75*L73,0),0)","v":0},{"$f":"IF(K77>L77,0,L77-K77)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K68,IF($E$3=\"Female\",K75,IF($E$3=\"Senior Citizen\",K82,K89)))","v":0}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H66","v":0},{"$f":"VLOOKUP(H80,A80:C84,3)","v":0},{"$f":"INDEX(D80:D84,MATCH(I80,C80:C84,0))","v":0},{"$f":"INDEX(E80:E84,MATCH(I80,C80:C84,0))","v":0},{"$f":"IF(H80>H84,VLOOKUP(H80,A80:F84,6),0)","v":0},{"$f":"VLOOKUP(H80,A80:G84,7)","v":0}]
[{"$f":"B80+1","v":18001},25000,0.25,{"$f":"B80","v":18000},{"$f":"(B81-B80)*C81","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B81+1","v":25001},50000,0.3,{"$f":"B81","v":25000},{"$f":"E81+(B82-B81)*C82","v":9250},0,0,{"$f":"IF(I80=C84,E83+ROUND((H80-J80),0)*I80,IF(I80=C83,E82+ROUND((H80-J80)*I80,0),IF(I80=C82,E81+ROUND((H80-J80)*I80,0),IF(I80=C81,E80+ROUND((H80-J80)*I80,0),E79+ROUND((H80-J80)*I80,0)))))","v":0},{"$f":"MIN(K84:L84)","v":0},{"$f":"ROUND(SUM(H82+I82)*M80,0)","v":0},{"$f":"SUM(H82:J82)","v":0}]
[{"$f":"B82+1","v":50001},100000,0.4,{"$f":"B82","v":50000},{"$f":"E82+(B83-B82)*C83","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B83+1","v":100001},null,0.5,100000,{"$f":"IF(J81=0,0,E83)","v":29250},0.05,0,{"$f":"H77","v":50000},{"$f":"IF(H80>H84,H80-H84,0)","v":0},{"$f":"IF(I84>0,ROUND(I84*I80,0),0)","v":0},{"$f":"I84-J84","v":0},{"$f":"IF(H82>0,ROUND(H82*L80,0),0)","v":0},{"$f":"IF(K84>L84,0,L84-K84)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H66","v":0},{"$f":"VLOOKUP(H87,A87:C91,3)","v":0},{"$f":"INDEX(D87:D91,MATCH(I87,C87:C91,0))","v":0},{"$f":"INDEX(E87:E91,MATCH(I87,C87:C91,0))","v":0},{"$f":"IF(H87>H91,VLOOKUP(H87,A87:F91,6),0)","v":0},{"$f":"VLOOKUP(H87,A87:G91,7)","v":0}]
[{"$f":"B87+1","v":18001},25000,0.25,{"$f":"B87","v":18000},{"$f":"(B88-B87)*C88","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B88+1","v":25001},50000,0.3,{"$f":"B88","v":25000},{"$f":"E88+(B89-B88)*C89","v":9250},0,0,{"$f":"IF(I87=C91,E90+ROUND((H87-J87),0)*I87,IF(I87=C90,E89+ROUND((H87-J87)*I87,0),IF(I87=C89,E88+ROUND((H87-J87)*I87,0),IF(I87=C88,E87+ROUND((H87-J87)*I87,0),E86+ROUND((H87-J87)*I87,0)))))","v":0},{"$f":"MIN(K91:L91)","v":0},{"$f":"ROUND(SUM(H89+I89)*M87,0)","v":0},{"$f":"SUM(H89:J89)","v":0}]
[{"$f":"B89+1","v":50001},100000,0.4,{"$f":"B89","v":50000},{"$f":"E89+(B90-B89)*C90","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B90+1","v":100001},null,0.5,100000,{"$f":"IF(J88=0,0,E90)","v":29250},0.05,0,{"$f":"H84","v":50000},{"$f":"IF(H87>H91,H87-H91,0)","v":0},{"$f":"IF(I91>0,ROUND(I91*I87,0),0)","v":0},{"$f":"I91-J91","v":0},{"$f":"IF(H89>0,ROUND(H89*L87,0),0)","v":0},{"$f":"IF(K91>L91,0,L91-K91)","v":0}]
[null,null,1988,{"$f":"C92+1","v":1989},null,"1988-89"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C92","v":1988},{"$f":"D92","v":1989}]
[0,18000,0,0,0,0,0,{"$f":"INDEX('Tax Cal(89 Rebate)'!$N$6:$N$36,MATCH('Tax Table (Without Arr)'!F92,'Tax Cal(89 Rebate)'!$A$6:$A$36,0))","v":0},{"$f":"VLOOKUP(H95,A95:C99,3)","v":0},{"$f":"INDEX(D95:D99,MATCH(I95,C95:C99,0))","v":0},{"$f":"INDEX(E95:E99,MATCH(I95,C95:C99,0))","v":0},{"$f":"IF(H95>H99,VLOOKUP(H95,A95:F99,6),0)","v":0},{"$f":"VLOOKUP(H95,A95:G99,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B95,IF($E$3=\"Female\",B102,IF($E$3=\"Senior Citizen\",B109,B116)))","v":18000},0]
[{"$f":"B95+1","v":18001},25000,0.25,{"$f":"B95","v":18000},{"$f":"(B96-B95)*C96","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O95+1","v":18001},25000,0.25]
[{"$f":"B96+1","v":25001},50000,0.3,{"$f":"B96","v":25000},{"$f":"E96+(B97-B96)*C97","v":9250},0,0,{"$f":"IF(I95=C99,E98+ROUND((H95-J95),0)*I95,IF(I95=C98,E97+ROUND((H95-J95)*I95,0),IF(I95=C97,E96+ROUND((H95-J95)*I95,0),IF(I95=C96,E95+ROUND((H95-J95)*I95,0),E94+ROUND((H95-J95)*I95,0)))))","v":0},{"$f":"MIN(K99:L99)","v":0},{"$f":"ROUND(SUM(H97+I97)*M95,0)","v":0},{"$f":"SUM(H97:J97)","v":0},null,null,{"$f":"O96+1","v":25001},50000,0.3]
[{"$f":"B97+1","v":50001},100000,0.4,{"$f":"B97","v":50000},{"$f":"E97+(B98-B97)*C98","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O97+1","v":50001},100000,0.4]
[{"$f":"B98+1","v":100001},null,0.5,100000,{"$f":"IF(J96=0,0,E98)","v":29250},0.05,0,50000,{"$f":"IF(H95>H99,H95-H99,0)","v":0},{"$f":"IF(I99>0,ROUND(I99*I95,0),0)","v":0},{"$f":"I99-J99","v":0},{"$f":"IF(H97>0,ROUND(H97*L95,0),0)","v":0},{"$f":"IF(K99>L99,0,L99-K99)","v":0},{"$f":"O98+1","v":100001},0,0.5]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H97,IF($E$3=\"Female\",H104,IF($E$3=\"Senior Citizen\",H111,H118)))","v":0}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I97,IF($E$3=\"Female\",I104,IF($E$3=\"Senior Citizen\",I111,I118)))","v":0}]
[0,18000,0,0,0,0,0,{"$f":"H95","v":0},{"$f":"VLOOKUP(H102,A102:C106,3)","v":0},{"$f":"INDEX(D102:D106,MATCH(I102,C102:C106,0))","v":0},{"$f":"INDEX(E102:E106,MATCH(I102,C102:C106,0))","v":0},{"$f":"IF(H102>H106,VLOOKUP(H102,A102:F106,6),0)","v":0},{"$f":"VLOOKUP(H102,A102:G106,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J97,IF($E$3=\"Female\",J104,IF($E$3=\"Senior Citizen\",J111,J118)))","v":0}]
[{"$f":"B102+1","v":18001},25000,0.25,{"$f":"B102","v":18000},{"$f":"(B103-B102)*C103","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K97,IF($E$3=\"Female\",K104,IF($E$3=\"Senior Citizen\",K111,K118)))","v":0}]
[{"$f":"B103+1","v":25001},50000,0.3,{"$f":"B103","v":25000},{"$f":"E103+(B104-B103)*C104","v":9250},0,0,{"$f":"IF(I102=C106,E105+ROUND((H102-J102),0)*I102,IF(I102=C105,E104+ROUND((H102-J102)*I102,0),IF(I102=C104,E103+ROUND((H102-J102)*I102,0),IF(I102=C103,E102+ROUND((H102-J102)*I102,0),E101+ROUND((H102-J102)*I102,0)))))","v":0},{"$f":"MIN(K106:L106)","v":0},{"$f":"ROUND(SUM(H104+I104)*M102,0)","v":0},{"$f":"SUM(H104:J104)","v":0},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A94,IF($E$3=\"Female\",A101,IF($E$3=\"Senior Citizen\",A108,A115)))","v":"Not defined"}]
[{"$f":"B104+1","v":50001},100000,0.4,{"$f":"B104","v":50000},{"$f":"E104+(B105-B104)*C105","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M99,IF($E$3=\"Female\",M106,IF($E$3=\"Senior Citizen\",M113,M120)))","v":0}]
[{"$f":"B105+1","v":100001},null,0.5,100000,{"$f":"IF(J103=0,0,E105)","v":29250},0.05,0,{"$f":"H99","v":50000},{"$f":"IF(H102>H106,H102-H106,0)","v":0},{"$f":"IF(I106>0,ROUND(I106*I102,0),0)","v":0},{"$f":"I106-J106","v":0},{"$f":"IF(H104>0,ROUND(H104*L102,0),0)","v":0},{"$f":"IF(K106>L106,0,L106-K106)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K97,IF($E$3=\"Female\",K104,IF($E$3=\"Senior Citizen\",K111,K118)))","v":0}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
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[{"$f":"B109+1","v":18001},25000,0.25,{"$f":"B109","v":18000},{"$f":"(B110-B109)*C110","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B110+1","v":25001},50000,0.3,{"$f":"B110","v":25000},{"$f":"E110+(B111-B110)*C111","v":9250},0,0,{"$f":"IF(I109=C113,E112+ROUND((H109-J109),0)*I109,IF(I109=C112,E111+ROUND((H109-J109)*I109,0),IF(I109=C111,E110+ROUND((H109-J109)*I109,0),IF(I109=C110,E109+ROUND((H109-J109)*I109,0),E108+ROUND((H109-J109)*I109,0)))))","v":0},{"$f":"MIN(K113:L113)","v":0},{"$f":"ROUND(SUM(H111+I111)*M109,0)","v":0},{"$f":"SUM(H111:J111)","v":0}]
[{"$f":"B111+1","v":50001},100000,0.4,{"$f":"B111","v":50000},{"$f":"E111+(B112-B111)*C112","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B112+1","v":100001},null,0.5,100000,{"$f":"IF(J110=0,0,E112)","v":29250},0.05,0,{"$f":"H106","v":50000},{"$f":"IF(H109>H113,H109-H113,0)","v":0},{"$f":"IF(I113>0,ROUND(I113*I109,0),0)","v":0},{"$f":"I113-J113","v":0},{"$f":"IF(H111>0,ROUND(H111*L109,0),0)","v":0},{"$f":"IF(K113>L113,0,L113-K113)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H95","v":0},{"$f":"VLOOKUP(H116,A116:C120,3)","v":0},{"$f":"INDEX(D116:D120,MATCH(I116,C116:C120,0))","v":0},{"$f":"INDEX(E116:E120,MATCH(I116,C116:C120,0))","v":0},{"$f":"IF(H116>H120,VLOOKUP(H116,A116:F120,6),0)","v":0},{"$f":"VLOOKUP(H116,A116:G120,7)","v":0}]
[{"$f":"B116+1","v":18001},25000,0.25,{"$f":"B116","v":18000},{"$f":"(B117-B116)*C117","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B117+1","v":25001},50000,0.3,{"$f":"B117","v":25000},{"$f":"E117+(B118-B117)*C118","v":9250},0,0,{"$f":"IF(I116=C120,E119+ROUND((H116-J116),0)*I116,IF(I116=C119,E118+ROUND((H116-J116)*I116,0),IF(I116=C118,E117+ROUND((H116-J116)*I116,0),IF(I116=C117,E116+ROUND((H116-J116)*I116,0),E115+ROUND((H116-J116)*I116,0)))))","v":0},{"$f":"MIN(K120:L120)","v":0},{"$f":"ROUND(SUM(H118+I118)*M116,0)","v":0},{"$f":"SUM(H118:J118)","v":0}]
[{"$f":"B118+1","v":50001},100000,0.4,{"$f":"B118","v":50000},{"$f":"E118+(B119-B118)*C119","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B119+1","v":100001},null,0.5,100000,{"$f":"IF(J117=0,0,E119)","v":29250},0.05,0,{"$f":"H113","v":50000},{"$f":"IF(H116>H120,H116-H120,0)","v":0},{"$f":"IF(I120>0,ROUND(I120*I116,0),0)","v":0},{"$f":"I120-J120","v":0},{"$f":"IF(H118>0,ROUND(H118*L116,0),0)","v":0},{"$f":"IF(K120>L120,0,L120-K120)","v":0}]
[null,null,1989,{"$f":"C121+1","v":1990},null,"1989-90"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C121","v":1989},{"$f":"D121","v":1990}]
[0,18000,0,0,0,0,0,{"$f":"INDEX('Tax Cal(89 Rebate)'!$N$6:$N$36,MATCH('Tax Table (Without Arr)'!F121,'Tax Cal(89 Rebate)'!$A$6:$A$36,0))","v":0},{"$f":"VLOOKUP(H124,A124:C128,3)","v":0},{"$f":"INDEX(D124:D128,MATCH(I124,C124:C128,0))","v":0},{"$f":"INDEX(E124:E128,MATCH(I124,C124:C128,0))","v":0},{"$f":"IF(H124>H128,VLOOKUP(H124,A124:F128,6),0)","v":0},{"$f":"VLOOKUP(H124,A124:G128,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B124,IF($E$3=\"Female\",B131,IF($E$3=\"Senior Citizen\",B138,B145)))","v":18000},0]
[{"$f":"B124+1","v":18001},25000,0.2,{"$f":"B124","v":18000},{"$f":"(B125-B124)*C125","v":1400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O124+1","v":18001},25000,0.2]
[{"$f":"B125+1","v":25001},50000,0.3,{"$f":"B125","v":25000},{"$f":"E125+(B126-B125)*C126","v":8900},0,0,{"$f":"IF(I124=C128,E127+ROUND((H124-J124),0)*I124,IF(I124=C127,E126+ROUND((H124-J124)*I124,0),IF(I124=C126,E125+ROUND((H124-J124)*I124,0),IF(I124=C125,E124+ROUND((H124-J124)*I124,0),E123+ROUND((H124-J124)*I124,0)))))","v":0},{"$f":"MIN(K128:L128)","v":0},{"$f":"ROUND(SUM(H126+I126)*M124,0)","v":0},{"$f":"SUM(H126:J126)","v":0},null,null,{"$f":"O125+1","v":25001},50000,0.3]
[{"$f":"B126+1","v":50001},100000,0.4,{"$f":"B126","v":50000},{"$f":"E126+(B127-B126)*C127","v":28900},0.08,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O126+1","v":50001},100000,0.4]
[{"$f":"B127+1","v":100001},null,0.5,100000,{"$f":"IF(J125=0,0,E127)","v":28900},0.08,0,50000,{"$f":"IF(H124>H128,H124-H128,0)","v":0},{"$f":"IF(I128>0,ROUND(I128*I124,0),0)","v":0},{"$f":"I128-J128","v":0},{"$f":"IF(H126>0,ROUND(H126*L124,0),0)","v":0},{"$f":"IF(K128>L128,0,L128-K128)","v":0},{"$f":"O127+1","v":100001},0,0.5]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H126,IF($E$3=\"Female\",H133,IF($E$3=\"Senior Citizen\",H140,H147)))","v":0}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I126,IF($E$3=\"Female\",I133,IF($E$3=\"Senior Citizen\",I140,I147)))","v":0}]
[0,18000,0,0,0,0,0,{"$f":"H124","v":0},{"$f":"VLOOKUP(H131,A131:C135,3)","v":0},{"$f":"INDEX(D131:D135,MATCH(I131,C131:C135,0))","v":0},{"$f":"INDEX(E131:E135,MATCH(I131,C131:C135,0))","v":0},{"$f":"IF(H131>H135,VLOOKUP(H131,A131:F135,6),0)","v":0},{"$f":"VLOOKUP(H131,A131:G135,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J126,IF($E$3=\"Female\",J133,IF($E$3=\"Senior Citizen\",J140,J147)))","v":0}]
[{"$f":"B131+1","v":18001},25000,0.2,{"$f":"B131","v":18000},{"$f":"(B132-B131)*C132","v":1400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K126,IF($E$3=\"Female\",K133,IF($E$3=\"Senior Citizen\",K140,K147)))","v":0}]
[{"$f":"B132+1","v":25001},50000,0.3,{"$f":"B132","v":25000},{"$f":"E132+(B133-B132)*C133","v":8900},0,0,{"$f":"IF(I131=C135,E134+ROUND((H131-J131),0)*I131,IF(I131=C134,E133+ROUND((H131-J131)*I131,0),IF(I131=C133,E132+ROUND((H131-J131)*I131,0),IF(I131=C132,E131+ROUND((H131-J131)*I131,0),E130+ROUND((H131-J131)*I131,0)))))","v":0},{"$f":"MIN(K135:L135)","v":0},{"$f":"ROUND(SUM(H133+I133)*M131,0)","v":0},{"$f":"SUM(H133:J133)","v":0},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A123,IF($E$3=\"Female\",A130,IF($E$3=\"Senior Citizen\",A137,A144)))","v":"Not defined"}]
[{"$f":"B133+1","v":50001},100000,0.4,{"$f":"B133","v":50000},{"$f":"E133+(B134-B133)*C134","v":28900},0.08,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M128,IF($E$3=\"Female\",M135,IF($E$3=\"Senior Citizen\",M142,M149)))","v":0}]
[{"$f":"B134+1","v":100001},null,0.5,100000,{"$f":"IF(J132=0,0,E134)","v":28900},0.08,0,{"$f":"H128","v":50000},{"$f":"IF(H131>H135,H131-H135,0)","v":0},{"$f":"IF(I135>0,ROUND(I135*I131,0),0)","v":0},{"$f":"I135-J135","v":0},{"$f":"IF(H133>0,ROUND(H133*L131,0),0)","v":0},{"$f":"IF(K135>L135,0,L135-K135)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K126,IF($E$3=\"Female\",K133,IF($E$3=\"Senior Citizen\",K140,K147)))","v":0}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H124","v":0},{"$f":"VLOOKUP(H138,A138:C142,3)","v":0},{"$f":"INDEX(D138:D142,MATCH(I138,C138:C142,0))","v":0},{"$f":"INDEX(E138:E142,MATCH(I138,C138:C142,0))","v":0},{"$f":"IF(H138>H142,VLOOKUP(H138,A138:F142,6),0)","v":0},{"$f":"VLOOKUP(H138,A138:G142,7)","v":0}]
[{"$f":"B138+1","v":18001},25000,0.2,{"$f":"B138","v":18000},{"$f":"(B139-B138)*C139","v":1400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B139+1","v":25001},50000,0.3,{"$f":"B139","v":25000},{"$f":"E139+(B140-B139)*C140","v":8900},0,0,{"$f":"IF(I138=C142,E141+ROUND((H138-J138),0)*I138,IF(I138=C141,E140+ROUND((H138-J138)*I138,0),IF(I138=C140,E139+ROUND((H138-J138)*I138,0),IF(I138=C139,E138+ROUND((H138-J138)*I138,0),E137+ROUND((H138-J138)*I138,0)))))","v":0},{"$f":"MIN(K142:L142)","v":0},{"$f":"ROUND(SUM(H140+I140)*M138,0)","v":0},{"$f":"SUM(H140:J140)","v":0}]
[{"$f":"B140+1","v":50001},100000,0.4,{"$f":"B140","v":50000},{"$f":"E140+(B141-B140)*C141","v":28900},0.08,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B141+1","v":100001},null,0.5,100000,{"$f":"IF(J139=0,0,E141)","v":28900},0.08,0,{"$f":"H135","v":50000},{"$f":"IF(H138>H142,H138-H142,0)","v":0},{"$f":"IF(I142>0,ROUND(I142*I138,0),0)","v":0},{"$f":"I142-J142","v":0},{"$f":"IF(H140>0,ROUND(H140*L138,0),0)","v":0},{"$f":"IF(K142>L142,0,L142-K142)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H124","v":0},{"$f":"VLOOKUP(H145,A145:C149,3)","v":0},{"$f":"INDEX(D145:D149,MATCH(I145,C145:C149,0))","v":0},{"$f":"INDEX(E145:E149,MATCH(I145,C145:C149,0))","v":0},{"$f":"IF(H145>H149,VLOOKUP(H145,A145:F149,6),0)","v":0},{"$f":"VLOOKUP(H145,A145:G149,7)","v":0}]
[{"$f":"B145+1","v":18001},25000,0.2,{"$f":"B145","v":18000},{"$f":"(B146-B145)*C146","v":1400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B146+1","v":25001},50000,0.3,{"$f":"B146","v":25000},{"$f":"E146+(B147-B146)*C147","v":8900},0,0,{"$f":"IF(I145=C149,E148+ROUND((H145-J145),0)*I145,IF(I145=C148,E147+ROUND((H145-J145)*I145,0),IF(I145=C147,E146+ROUND((H145-J145)*I145,0),IF(I145=C146,E145+ROUND((H145-J145)*I145,0),E144+ROUND((H145-J145)*I145,0)))))","v":0},{"$f":"MIN(K149:L149)","v":0},{"$f":"ROUND(SUM(H147+I147)*M145,0)","v":0},{"$f":"SUM(H147:J147)","v":0}]
[{"$f":"B147+1","v":50001},100000,0.4,{"$f":"B147","v":50000},{"$f":"E147+(B148-B147)*C148","v":28900},0.08,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B148+1","v":100001},null,0.5,100000,{"$f":"IF(J146=0,0,E148)","v":28900},0.08,0,{"$f":"H142","v":50000},{"$f":"IF(H145>H149,H145-H149,0)","v":0},{"$f":"IF(I149>0,ROUND(I149*I145,0),0)","v":0},{"$f":"I149-J149","v":0},{"$f":"IF(H147>0,ROUND(H147*L145,0),0)","v":0},{"$f":"IF(K149>L149,0,L149-K149)","v":0}]
[null,null,1990,{"$f":"C150+1","v":1991},null,"1990-91"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C150","v":1990},{"$f":"D150","v":1991}]
[0,22000,0,0,0,0,0,{"$f":"INDEX('Tax Cal(89 Rebate)'!$N$6:$N$36,MATCH('Tax Table (Without Arr)'!F150,'Tax Cal(89 Rebate)'!$A$6:$A$36,0))","v":0},{"$f":"VLOOKUP(H153,A153:C157,3)","v":0},{"$f":"INDEX(D153:D157,MATCH(I153,C153:C157,0))","v":0},{"$f":"INDEX(E153:E157,MATCH(I153,C153:C157,0))","v":0},{"$f":"IF(H153>H157,VLOOKUP(H153,A153:F157,6),0)","v":0},{"$f":"VLOOKUP(H153,A153:G157,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B153,IF($E$3=\"Female\",B160,IF($E$3=\"Senior Citizen\",B167,B174)))","v":22000},0]
[{"$f":"B153+1","v":22001},30000,0.2,{"$f":"B153","v":22000},{"$f":"(B154-B153)*C154","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O153+1","v":22001},30000,0.2]
[{"$f":"B154+1","v":30001},50000,0.3,{"$f":"B154","v":30000},{"$f":"E154+(B155-B154)*C155","v":7600},0,0,{"$f":"IF(I153=C157,E156+ROUND((H153-J153),0)*I153,IF(I153=C156,E155+ROUND((H153-J153)*I153,0),IF(I153=C155,E154+ROUND((H153-J153)*I153,0),IF(I153=C154,E153+ROUND((H153-J153)*I153,0),E152+ROUND((H153-J153)*I153,0)))))","v":0},{"$f":"MIN(K157:L157)","v":0},{"$f":"ROUND(SUM(H155+I155)*M153,0)","v":0},{"$f":"SUM(H155:J155)","v":0},null,null,{"$f":"O154+1","v":30001},50000,0.3]
[{"$f":"B155+1","v":50001},100000,0.4,{"$f":"B155","v":50000},{"$f":"E155+(B156-B155)*C156","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O155+1","v":50001},100000,0.4]
[{"$f":"B156+1","v":100001},null,0.5,100000,{"$f":"IF(J154=0,0,E156)","v":27600},0.12,0,75000,{"$f":"IF(H153>H157,H153-H157,0)","v":0},{"$f":"IF(I157>0,ROUND(I157*I153,0),0)","v":0},{"$f":"I157-J157","v":0},{"$f":"IF(H155>0,ROUND(H155*L153,0),0)","v":0},{"$f":"IF(K157>L157,0,L157-K157)","v":0},{"$f":"O156+1","v":100001},0,0.5]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H155,IF($E$3=\"Female\",H162,IF($E$3=\"Senior Citizen\",H169,H176)))","v":0}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I155,IF($E$3=\"Female\",I162,IF($E$3=\"Senior Citizen\",I169,I176)))","v":0}]
[0,22000,0,0,0,0,0,{"$f":"H153","v":0},{"$f":"VLOOKUP(H160,A160:C164,3)","v":0},{"$f":"INDEX(D160:D164,MATCH(I160,C160:C164,0))","v":0},{"$f":"INDEX(E160:E164,MATCH(I160,C160:C164,0))","v":0},{"$f":"IF(H160>H164,VLOOKUP(H160,A160:F164,6),0)","v":0},{"$f":"VLOOKUP(H160,A160:G164,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J155,IF($E$3=\"Female\",J162,IF($E$3=\"Senior Citizen\",J169,J176)))","v":0}]
[{"$f":"B160+1","v":22001},30000,0.2,{"$f":"B160","v":22000},{"$f":"(B161-B160)*C161","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K155,IF($E$3=\"Female\",K162,IF($E$3=\"Senior Citizen\",K169,K176)))","v":0}]
[{"$f":"B161+1","v":30001},50000,0.3,{"$f":"B161","v":30000},{"$f":"E161+(B162-B161)*C162","v":7600},0,0,{"$f":"IF(I160=C164,E163+ROUND((H160-J160),0)*I160,IF(I160=C163,E162+ROUND((H160-J160)*I160,0),IF(I160=C162,E161+ROUND((H160-J160)*I160,0),IF(I160=C161,E160+ROUND((H160-J160)*I160,0),E159+ROUND((H160-J160)*I160,0)))))","v":0},{"$f":"MIN(K164:L164)","v":0},{"$f":"ROUND(SUM(H162+I162)*M160,0)","v":0},{"$f":"SUM(H162:J162)","v":0},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A152,IF($E$3=\"Female\",A159,IF($E$3=\"Senior Citizen\",A166,A173)))","v":"Not defined"}]
[{"$f":"B162+1","v":50001},100000,0.4,{"$f":"B162","v":50000},{"$f":"E162+(B163-B162)*C163","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M157,IF($E$3=\"Female\",M164,IF($E$3=\"Senior Citizen\",M171,M178)))","v":0}]
[{"$f":"B163+1","v":100001},null,0.5,100000,{"$f":"IF(J161=0,0,E163)","v":27600},0.12,0,{"$f":"H157","v":75000},{"$f":"IF(H160>H164,H160-H164,0)","v":0},{"$f":"IF(I164>0,ROUND(I164*I160,0),0)","v":0},{"$f":"I164-J164","v":0},{"$f":"IF(H162>0,ROUND(H162*L160,0),0)","v":0},{"$f":"IF(K164>L164,0,L164-K164)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K155,IF($E$3=\"Female\",K162,IF($E$3=\"Senior Citizen\",K169,K176)))","v":0}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,22000,0,0,0,0,0,{"$f":"H153","v":0},{"$f":"VLOOKUP(H167,A167:C171,3)","v":0},{"$f":"INDEX(D167:D171,MATCH(I167,C167:C171,0))","v":0},{"$f":"INDEX(E167:E171,MATCH(I167,C167:C171,0))","v":0},{"$f":"IF(H167>H171,VLOOKUP(H167,A167:F171,6),0)","v":0},{"$f":"VLOOKUP(H167,A167:G171,7)","v":0}]
[{"$f":"B167+1","v":22001},30000,0.2,{"$f":"B167","v":22000},{"$f":"(B168-B167)*C168","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B168+1","v":30001},50000,0.3,{"$f":"B168","v":30000},{"$f":"E168+(B169-B168)*C169","v":7600},0,0,{"$f":"IF(I167=C171,E170+ROUND((H167-J167),0)*I167,IF(I167=C170,E169+ROUND((H167-J167)*I167,0),IF(I167=C169,E168+ROUND((H167-J167)*I167,0),IF(I167=C168,E167+ROUND((H167-J167)*I167,0),E166+ROUND((H167-J167)*I167,0)))))","v":0},{"$f":"MIN(K171:L171)","v":0},{"$f":"ROUND(SUM(H169+I169)*M167,0)","v":0},{"$f":"SUM(H169:J169)","v":0}]
[{"$f":"B169+1","v":50001},100000,0.4,{"$f":"B169","v":50000},{"$f":"E169+(B170-B169)*C170","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B170+1","v":100001},null,0.5,100000,{"$f":"IF(J168=0,0,E170)","v":27600},0.12,0,{"$f":"H164","v":75000},{"$f":"IF(H167>H171,H167-H171,0)","v":0},{"$f":"IF(I171>0,ROUND(I171*I167,0),0)","v":0},{"$f":"I171-J171","v":0},{"$f":"IF(H169>0,ROUND(H169*L167,0),0)","v":0},{"$f":"IF(K171>L171,0,L171-K171)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,22000,0,0,0,0,0,{"$f":"H153","v":0},{"$f":"VLOOKUP(H174,A174:C178,3)","v":0},{"$f":"INDEX(D174:D178,MATCH(I174,C174:C178,0))","v":0},{"$f":"INDEX(E174:E178,MATCH(I174,C174:C178,0))","v":0},{"$f":"IF(H174>H178,VLOOKUP(H174,A174:F178,6),0)","v":0},{"$f":"VLOOKUP(H174,A174:G178,7)","v":0}]
[{"$f":"B174+1","v":22001},30000,0.2,{"$f":"B174","v":22000},{"$f":"(B175-B174)*C175","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B175+1","v":30001},50000,0.3,{"$f":"B175","v":30000},{"$f":"E175+(B176-B175)*C176","v":7600},0,0,{"$f":"IF(I174=C178,E177+ROUND((H174-J174),0)*I174,IF(I174=C177,E176+ROUND((H174-J174)*I174,0),IF(I174=C176,E175+ROUND((H174-J174)*I174,0),IF(I174=C175,E174+ROUND((H174-J174)*I174,0),E173+ROUND((H174-J174)*I174,0)))))","v":0},{"$f":"MIN(K178:L178)","v":0},{"$f":"ROUND(SUM(H176+I176)*M174,0)","v":0},{"$f":"SUM(H176:J176)","v":0}]
[{"$f":"B176+1","v":50001},100000,0.4,{"$f":"B176","v":50000},{"$f":"E176+(B177-B176)*C177","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B177+1","v":100001},null,0.5,100000,{"$f":"IF(J175=0,0,E177)","v":27600},0.12,0,{"$f":"H171","v":75000},{"$f":"IF(H174>H178,H174-H178,0)","v":0},{"$f":"IF(I178>0,ROUND(I178*I174,0),0)","v":0},{"$f":"I178-J178","v":0},{"$f":"IF(H176>0,ROUND(H176*L174,0),0)","v":0},{"$f":"IF(K178>L178,0,L178-K178)","v":0}]
[null,null,1991,{"$f":"C179+1","v":1992},null,"1991-92"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C179","v":1991},{"$f":"D179","v":1992}]
[0,22000,0,0,0,0,0,{"$f":"INDEX('Tax Cal(89 Rebate)'!$N$6:$N$36,MATCH('Tax Table (Without Arr)'!F179,'Tax Cal(89 Rebate)'!$A$6:$A$36,0))","v":0},{"$f":"VLOOKUP(H182,A182:C186,3)","v":0},{"$f":"INDEX(D182:D186,MATCH(I182,C182:C186,0))","v":0},{"$f":"INDEX(E182:E186,MATCH(I182,C182:C186,0))","v":0},{"$f":"IF(H182>H186,VLOOKUP(H182,A182:F186,6),0)","v":0},{"$f":"VLOOKUP(H182,A182:G186,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B182,IF($E$3=\"Female\",B189,IF($E$3=\"Senior Citizen\",B196,B203)))","v":22000},0]
[{"$f":"B182+1","v":22001},30000,0.2,{"$f":"B182","v":22000},{"$f":"(B183-B182)*C183","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O182+1","v":22001},30000,0.2]
[{"$f":"B183+1","v":30001},50000,0.3,{"$f":"B183","v":30000},{"$f":"E183+(B184-B183)*C184","v":7600},0,0,{"$f":"IF(I182=C186,E185+ROUND((H182-J182),0)*I182,IF(I182=C185,E184+ROUND((H182-J182)*I182,0),IF(I182=C184,E183+ROUND((H182-J182)*I182,0),IF(I182=C183,E182+ROUND((H182-J182)*I182,0),E181+ROUND((H182-J182)*I182,0)))))","v":0},{"$f":"MIN(K186:L186)","v":0},{"$f":"ROUND(SUM(H184+I184)*M182,0)","v":0},{"$f":"SUM(H184:J184)","v":0},null,null,{"$f":"O183+1","v":30001},50000,0.3]
[{"$f":"B184+1","v":50001},100000,0.4,{"$f":"B184","v":50000},{"$f":"E184+(B185-B184)*C185","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O184+1","v":50001},100000,0.4]
[{"$f":"B185+1","v":100001},null,0.5,100000,{"$f":"IF(J183=0,0,E185)","v":27600},0.12,0,100000,{"$f":"IF(H182>H186,H182-H186,0)","v":0},{"$f":"IF(I186>0,ROUND(I186*I182,0),0)","v":0},{"$f":"I186-J186","v":0},{"$f":"IF(H184>0,ROUND(H184*L182,0),0)","v":0},{"$f":"IF(K186>L186,0,L186-K186)","v":0},{"$f":"O185+1","v":100001},0,0.5]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H184,IF($E$3=\"Female\",H191,IF($E$3=\"Senior Citizen\",H198,H205)))","v":0}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I184,IF($E$3=\"Female\",I191,IF($E$3=\"Senior Citizen\",I198,I205)))","v":0}]
[0,22000,0,0,0,0,0,{"$f":"H182","v":0},{"$f":"VLOOKUP(H189,A189:C193,3)","v":0},{"$f":"INDEX(D189:D193,MATCH(I189,C189:C193,0))","v":0},{"$f":"INDEX(E189:E193,MATCH(I189,C189:C193,0))","v":0},{"$f":"IF(H189>H193,VLOOKUP(H189,A189:F193,6),0)","v":0},{"$f":"VLOOKUP(H189,A189:G193,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J184,IF($E$3=\"Female\",J191,IF($E$3=\"Senior Citizen\",J198,J205)))","v":0}]
[{"$f":"B189+1","v":22001},30000,0.2,{"$f":"B189","v":22000},{"$f":"(B190-B189)*C190","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K184,IF($E$3=\"Female\",K191,IF($E$3=\"Senior Citizen\",K198,K205)))","v":0}]
[{"$f":"B190+1","v":30001},50000,0.3,{"$f":"B190","v":30000},{"$f":"E190+(B191-B190)*C191","v":7600},0,0,{"$f":"IF(I189=C193,E192+ROUND((H189-J189),0)*I189,IF(I189=C192,E191+ROUND((H189-J189)*I189,0),IF(I189=C191,E190+ROUND((H189-J189)*I189,0),IF(I189=C190,E189+ROUND((H189-J189)*I189,0),E188+ROUND((H189-J189)*I189,0)))))","v":0},{"$f":"MIN(K193:L193)","v":0},{"$f":"ROUND(SUM(H191+I191)*M189,0)","v":0},{"$f":"SUM(H191:J191)","v":0},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A181,IF($E$3=\"Female\",A188,IF($E$3=\"Senior Citizen\",A195,A202)))","v":"Not defined"}]
[{"$f":"B191+1","v":50001},100000,0.4,{"$f":"B191","v":50000},{"$f":"E191+(B192-B191)*C192","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M186,IF($E$3=\"Female\",M193,IF($E$3=\"Senior Citizen\",M200,M207)))","v":0}]
[{"$f":"B192+1","v":100001},null,0.5,100000,{"$f":"IF(J190=0,0,E192)","v":27600},0.12,0,{"$f":"H186","v":100000},{"$f":"IF(H189>H193,H189-H193,0)","v":0},{"$f":"IF(I193>0,ROUND(I193*I189,0),0)","v":0},{"$f":"I193-J193","v":0},{"$f":"IF(H191>0,ROUND(H191*L189,0),0)","v":0},{"$f":"IF(K193>L193,0,L193-K193)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K184,IF($E$3=\"Female\",K191,IF($E$3=\"Senior Citizen\",K198,K205)))","v":0}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,22000,0,0,0,0,0,{"$f":"H182","v":0},{"$f":"VLOOKUP(H196,A196:C200,3)","v":0},{"$f":"INDEX(D196:D200,MATCH(I196,C196:C200,0))","v":0},{"$f":"INDEX(E196:E200,MATCH(I196,C196:C200,0))","v":0},{"$f":"IF(H196>H200,VLOOKUP(H196,A196:F200,6),0)","v":0},{"$f":"VLOOKUP(H196,A196:G200,7)","v":0}]
[{"$f":"B196+1","v":22001},30000,0.2,{"$f":"B196","v":22000},{"$f":"(B197-B196)*C197","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B197+1","v":30001},50000,0.3,{"$f":"B197","v":30000},{"$f":"E197+(B198-B197)*C198","v":7600},0,0,{"$f":"IF(I196=C200,E199+ROUND((H196-J196),0)*I196,IF(I196=C199,E198+ROUND((H196-J196)*I196,0),IF(I196=C198,E197+ROUND((H196-J196)*I196,0),IF(I196=C197,E196+ROUND((H196-J196)*I196,0),E195+ROUND((H196-J196)*I196,0)))))","v":0},{"$f":"MIN(K200:L200)","v":0},{"$f":"ROUND(SUM(H198+I198)*M196,0)","v":0},{"$f":"SUM(H198:J198)","v":0}]
[{"$f":"B198+1","v":50001},100000,0.4,{"$f":"B198","v":50000},{"$f":"E198+(B199-B198)*C199","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B199+1","v":100001},null,0.5,100000,{"$f":"IF(J197=0,0,E199)","v":27600},0.12,0,{"$f":"H193","v":100000},{"$f":"IF(H196>H200,H196-H200,0)","v":0},{"$f":"IF(I200>0,ROUND(I200*I196,0),0)","v":0},{"$f":"I200-J200","v":0},{"$f":"IF(H198>0,ROUND(H198*L196,0),0)","v":0},{"$f":"IF(K200>L200,0,L200-K200)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,22000,0,0,0,0,0,{"$f":"H182","v":0},{"$f":"VLOOKUP(H203,A203:C207,3)","v":0},{"$f":"INDEX(D203:D207,MATCH(I203,C203:C207,0))","v":0},{"$f":"INDEX(E203:E207,MATCH(I203,C203:C207,0))","v":0},{"$f":"IF(H203>H207,VLOOKUP(H203,A203:F207,6),0)","v":0},{"$f":"VLOOKUP(H203,A203:G207,7)","v":0}]
[{"$f":"B203+1","v":22001},30000,0.2,{"$f":"B203","v":22000},{"$f":"(B204-B203)*C204","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B204+1","v":30001},50000,0.3,{"$f":"B204","v":30000},{"$f":"E204+(B205-B204)*C205","v":7600},0,0,{"$f":"IF(I203=C207,E206+ROUND((H203-J203),0)*I203,IF(I203=C206,E205+ROUND((H203-J203)*I203,0),IF(I203=C205,E204+ROUND((H203-J203)*I203,0),IF(I203=C204,E203+ROUND((H203-J203)*I203,0),E202+ROUND((H203-J203)*I203,0)))))","v":0},{"$f":"MIN(K207:L207)","v":0},{"$f":"ROUND(SUM(H205+I205)*M203,0)","v":0},{"$f":"SUM(H205:J205)","v":0}]
[{"$f":"B205+1","v":50001},100000,0.4,{"$f":"B205","v":50000},{"$f":"E205+(B206-B205)*C206","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B206+1","v":100001},null,0.5,100000,{"$f":"IF(J204=0,0,E206)","v":27600},0.12,0,{"$f":"H200","v":100000},{"$f":"IF(H203>H207,H203-H207,0)","v":0},{"$f":"IF(I207>0,ROUND(I207*I203,0),0)","v":0},{"$f":"I207-J207","v":0},{"$f":"IF(H205>0,ROUND(H205*L203,0),0)","v":0},{"$f":"IF(K207>L207,0,L207-K207)","v":0}]
[null,null,1992,{"$f":"C208+1","v":1993},null,"1992-93"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C208","v":1992},{"$f":"D208","v":1993}]
[0,28000,0,0,0,0,0,{"$f":"INDEX('Tax Cal(89 Rebate)'!$N$6:$N$36,MATCH('Tax Table (Without Arr)'!F208,'Tax Cal(89 Rebate)'!$A$6:$A$36,0))","v":0},{"$f":"VLOOKUP(H211,A211:C215,3)","v":0},{"$f":"INDEX(D211:D215,MATCH(I211,C211:C215,0))","v":0},{"$f":"INDEX(E211:E215,MATCH(I211,C211:C215,0))","v":0},{"$f":"IF(H211>H215,VLOOKUP(H211,A211:F215,6),0)","v":0},{"$f":"VLOOKUP(H211,A211:G215,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B211,IF($E$3=\"Female\",B218,IF($E$3=\"Senior Citizen\",B225,B232)))","v":28000},0]
[{"$f":"B211+1","v":28001},50000,0.2,{"$f":"B211","v":28000},{"$f":"(B212-B211)*C212","v":4400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O211+1","v":28001},50000,0.2]
[{"$f":"B212+1","v":50001},100000,0.3,{"$f":"B212","v":50000},{"$f":"E212+(B213-B212)*C213","v":19400},0,0,{"$f":"IF(I211=C215,E214+ROUND((H211-J211),0)*I211,IF(I211=C214,E213+ROUND((H211-J211)*I211,0),IF(I211=C213,E212+ROUND((H211-J211)*I211,0),IF(I211=C212,E211+ROUND((H211-J211)*I211,0),E210+ROUND((H211-J211)*I211,0)))))","v":0},{"$f":"MIN(K215:L215)","v":0},{"$f":"ROUND(SUM(H213+I213)*M211,0)","v":0},{"$f":"SUM(H213:J213)","v":0},null,null,{"$f":"O212+1","v":50001},100000,0.3]
[{"$f":"B213+1","v":100001},null,0.4,{"$f":"B213","v":100000},{"$f":"IF(J211=0,0,E213)","v":0},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O213+1","v":100001},0,0.4]
["Surcharge Limit",null,null,100000,null,0.12,0,100000,{"$f":"IF(H211>H215,H211-H215,0)","v":0},{"$f":"IF(I215>0,ROUND(I215*I211,0),0)","v":0},{"$f":"I215-J215","v":0},{"$f":"IF(H213>0,ROUND(H213*L211,0),0)","v":0},{"$f":"IF(K215>L215,0,L215-K215)","v":0},{"$f":"O214+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H213,IF($E$3=\"Female\",H220,IF($E$3=\"Senior Citizen\",H227,H234)))","v":0}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I213,IF($E$3=\"Female\",I220,IF($E$3=\"Senior Citizen\",I227,I234)))","v":0}]
[0,28000,0,0,0,0,0,{"$f":"H211","v":0},{"$f":"VLOOKUP(H218,A218:C222,3)","v":0},{"$f":"INDEX(D218:D222,MATCH(I218,C218:C222,0))","v":0},{"$f":"INDEX(E218:E222,MATCH(I218,C218:C222,0))","v":0},{"$f":"IF(H218>H222,VLOOKUP(H218,A218:F222,6),0)","v":0},{"$f":"VLOOKUP(H218,A218:G222,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J213,IF($E$3=\"Female\",J220,IF($E$3=\"Senior Citizen\",J227,J234)))","v":0}]
[{"$f":"B218+1","v":28001},50000,0.2,{"$f":"B218","v":28000},{"$f":"(B219-B218)*C219","v":4400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K213,IF($E$3=\"Female\",K220,IF($E$3=\"Senior Citizen\",K227,K234)))","v":0}]
[{"$f":"B219+1","v":50001},100000,0.3,{"$f":"B219","v":50000},{"$f":"E219+(B220-B219)*C220","v":19400},0,0,{"$f":"IF(I218=C222,E221+ROUND((H218-J218),0)*I218,IF(I218=C221,E220+ROUND((H218-J218)*I218,0),IF(I218=C220,E219+ROUND((H218-J218)*I218,0),IF(I218=C219,E218+ROUND((H218-J218)*I218,0),E217+ROUND((H218-J218)*I218,0)))))","v":0},{"$f":"MIN(K222:L222)","v":0},{"$f":"ROUND(SUM(H220+I220)*M218,0)","v":0},{"$f":"SUM(H220:J220)","v":0},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A210,IF($E$3=\"Female\",A217,IF($E$3=\"Senior Citizen\",A224,A231)))","v":"Not defined"}]
[{"$f":"B220+1","v":100001},null,0.4,{"$f":"B220","v":100000},{"$f":"IF(J218=0,0,E220)","v":0},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M215,IF($E$3=\"Female\",M222,IF($E$3=\"Senior Citizen\",M229,M236)))","v":0}]
["Surcharge Limit",null,null,100000,null,0.12,0,{"$f":"H215","v":100000},{"$f":"IF(H218>H222,H218-H222,0)","v":0},{"$f":"IF(I222>0,ROUND(I222*I218,0),0)","v":0},{"$f":"I222-J222","v":0},{"$f":"IF(H220>0,ROUND(H220*L218,0),0)","v":0},{"$f":"IF(K222>L222,0,L222-K222)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K213,IF($E$3=\"Female\",K220,IF($E$3=\"Senior Citizen\",K227,K234)))","v":0}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,28000,0,0,0,0,0,{"$f":"H211","v":0},{"$f":"VLOOKUP(H225,A225:C229,3)","v":0},{"$f":"INDEX(D225:D229,MATCH(I225,C225:C229,0))","v":0},{"$f":"INDEX(E225:E229,MATCH(I225,C225:C229,0))","v":0},{"$f":"IF(H225>H229,VLOOKUP(H225,A225:F229,6),0)","v":0},{"$f":"VLOOKUP(H225,A225:G229,7)","v":0}]
[{"$f":"B225+1","v":28001},50000,0.2,{"$f":"B225","v":28000},{"$f":"(B226-B225)*C226","v":4400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B226+1","v":50001},100000,0.3,{"$f":"B226","v":50000},{"$f":"E226+(B227-B226)*C227","v":19400},0,0,{"$f":"IF(I225=C229,E228+ROUND((H225-J225),0)*I225,IF(I225=C228,E227+ROUND((H225-J225)*I225,0),IF(I225=C227,E226+ROUND((H225-J225)*I225,0),IF(I225=C226,E225+ROUND((H225-J225)*I225,0),E224+ROUND((H225-J225)*I225,0)))))","v":0},{"$f":"MIN(K229:L229)","v":0},{"$f":"ROUND(SUM(H227+I227)*M225,0)","v":0},{"$f":"SUM(H227:J227)","v":0}]
[{"$f":"B227+1","v":100001},null,0.4,{"$f":"B227","v":100000},{"$f":"IF(J225=0,0,E227)","v":0},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,100000,null,0.12,0,{"$f":"H222","v":100000},{"$f":"IF(H225>H229,H225-H229,0)","v":0},{"$f":"IF(I229>0,ROUND(I229*I225,0),0)","v":0},{"$f":"I229-J229","v":0},{"$f":"IF(H227>0,ROUND(H227*L225,0),0)","v":0},{"$f":"IF(K229>L229,0,L229-K229)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,28000,0,0,0,0,0,{"$f":"H211","v":0},{"$f":"VLOOKUP(H232,A232:C236,3)","v":0},{"$f":"INDEX(D232:D236,MATCH(I232,C232:C236,0))","v":0},{"$f":"INDEX(E232:E236,MATCH(I232,C232:C236,0))","v":0},{"$f":"IF(H232>H236,VLOOKUP(H232,A232:F236,6),0)","v":0},{"$f":"VLOOKUP(H232,A232:G236,7)","v":0}]
[{"$f":"B232+1","v":28001},50000,0.2,{"$f":"B232","v":28000},{"$f":"(B233-B232)*C233","v":4400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B233+1","v":50001},100000,0.3,{"$f":"B233","v":50000},{"$f":"E233+(B234-B233)*C234","v":19400},0,0,{"$f":"IF(I232=C236,E235+ROUND((H232-J232),0)*I232,IF(I232=C235,E234+ROUND((H232-J232)*I232,0),IF(I232=C234,E233+ROUND((H232-J232)*I232,0),IF(I232=C233,E232+ROUND((H232-J232)*I232,0),E231+ROUND((H232-J232)*I232,0)))))","v":0},{"$f":"MIN(K236:L236)","v":0},{"$f":"ROUND(SUM(H234+I234)*M232,0)","v":0},{"$f":"SUM(H234:J234)","v":0}]
[{"$f":"B234+1","v":100001},null,0.4,{"$f":"B234","v":100000},{"$f":"IF(J232=0,0,E234)","v":0},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,100000,null,0.12,0,{"$f":"H229","v":100000},{"$f":"IF(H232>H236,H232-H236,0)","v":0},{"$f":"IF(I236>0,ROUND(I236*I232,0),0)","v":0},{"$f":"I236-J236","v":0},{"$f":"IF(H234>0,ROUND(H234*L232,0),0)","v":0},{"$f":"IF(K236>L236,0,L236-K236)","v":0}]
[null,null,1993,{"$f":"C237+1","v":1994},null,"1993-94"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C237","v":1993},{"$f":"D237","v":1994}]
[0,30000,0,0,0,0,0,{"$f":"INDEX('Tax Cal(89 Rebate)'!$N$6:$N$36,MATCH('Tax Table (Without Arr)'!F237,'Tax Cal(89 Rebate)'!$A$6:$A$36,0))","v":0},{"$f":"VLOOKUP(H240,A240:C244,3)","v":0},{"$f":"INDEX(D240:D244,MATCH(I240,C240:C244,0))","v":0},{"$f":"INDEX(E240:E244,MATCH(I240,C240:C244,0))","v":0},{"$f":"IF(H240>H244,VLOOKUP(H240,A240:F244,6),0)","v":0},{"$f":"VLOOKUP(H240,A240:G244,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B240,IF($E$3=\"Female\",B247,IF($E$3=\"Senior Citizen\",B254,B261)))","v":30000},0]
[{"$f":"B240+1","v":30001},50000,0.2,{"$f":"B240","v":30000},{"$f":"(B241-B240)*C241","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O240+1","v":30001},50000,0.2]
[{"$f":"B241+1","v":50001},100000,0.3,{"$f":"B241","v":50000},{"$f":"E241+(B242-B241)*C242","v":19000},0.12,0,{"$f":"IF(I240=C244,E243+ROUND((H240-J240),0)*I240,IF(I240=C243,E242+ROUND((H240-J240)*I240,0),IF(I240=C242,E241+ROUND((H240-J240)*I240,0),IF(I240=C241,E240+ROUND((H240-J240)*I240,0),E239+ROUND((H240-J240)*I240,0)))))","v":0},{"$f":"MIN(K244:L244)","v":0},{"$f":"ROUND(SUM(H242+I242)*M240,0)","v":0},{"$f":"SUM(H242:J242)","v":0},null,null,{"$f":"O241+1","v":50001},100000,0.3]
[{"$f":"B242+1","v":100001},null,0.4,{"$f":"B242","v":100000},{"$f":"IF(J240=0,0,E242)","v":0},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O242+1","v":100001},0,0.4]
["Surcharge Limit",null,null,100000,null,null,null,100000,{"$f":"IF(H240>H244,H240-H244,0)","v":0},{"$f":"IF(I244>0,ROUND(I244*I240,0),0)","v":0},{"$f":"I244-J244","v":0},{"$f":"IF(H242>0,ROUND(H242*L240,0),0)","v":0},{"$f":"IF(K244>L244,0,L244-K244)","v":0},{"$f":"O243+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H242,IF($E$3=\"Female\",H249,IF($E$3=\"Senior Citizen\",H256,H263)))","v":0}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I242,IF($E$3=\"Female\",I249,IF($E$3=\"Senior Citizen\",I256,I263)))","v":0}]
[0,30000,0,0,0,0,0,{"$f":"H240","v":0},{"$f":"VLOOKUP(H247,A247:C251,3)","v":0},{"$f":"INDEX(D247:D251,MATCH(I247,C247:C251,0))","v":0},{"$f":"INDEX(E247:E251,MATCH(I247,C247:C251,0))","v":0},{"$f":"IF(H247>H251,VLOOKUP(H247,A247:F251,6),0)","v":0},{"$f":"VLOOKUP(H247,A247:G251,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J242,IF($E$3=\"Female\",J249,IF($E$3=\"Senior Citizen\",J256,J263)))","v":0}]
[{"$f":"B247+1","v":30001},50000,0.2,{"$f":"B247","v":30000},{"$f":"(B248-B247)*C248","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K242,IF($E$3=\"Female\",K249,IF($E$3=\"Senior Citizen\",K256,K263)))","v":0}]
[{"$f":"B248+1","v":50001},100000,0.3,{"$f":"B248","v":50000},{"$f":"E248+(B249-B248)*C249","v":19000},0.12,0,{"$f":"IF(I247=C251,E250+ROUND((H247-J247),0)*I247,IF(I247=C250,E249+ROUND((H247-J247)*I247,0),IF(I247=C249,E248+ROUND((H247-J247)*I247,0),IF(I247=C248,E247+ROUND((H247-J247)*I247,0),E246+ROUND((H247-J247)*I247,0)))))","v":0},{"$f":"MIN(K251:L251)","v":0},{"$f":"ROUND(SUM(H249+I249)*M247,0)","v":0},{"$f":"SUM(H249:J249)","v":0},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A239,IF($E$3=\"Female\",A246,IF($E$3=\"Senior Citizen\",A253,A260)))","v":"Not defined"}]
[{"$f":"B249+1","v":100001},null,0.4,{"$f":"B249","v":100000},{"$f":"IF(J247=0,0,E249)","v":0},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M244,IF($E$3=\"Female\",M251,IF($E$3=\"Senior Citizen\",M258,M265)))","v":0}]
["Surcharge Limit",null,null,100000,null,null,null,{"$f":"H244","v":100000},{"$f":"IF(H247>H251,H247-H251,0)","v":0},{"$f":"IF(I251>0,ROUND(I251*I247,0),0)","v":0},{"$f":"I251-J251","v":0},{"$f":"IF(H249>0,ROUND(H249*L247,0),0)","v":0},{"$f":"IF(K251>L251,0,L251-K251)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K242,IF($E$3=\"Female\",K249,IF($E$3=\"Senior Citizen\",K256,K263)))","v":0}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,30000,0,0,0,0,0,{"$f":"H240","v":0},{"$f":"VLOOKUP(H254,A254:C258,3)","v":0},{"$f":"INDEX(D254:D258,MATCH(I254,C254:C258,0))","v":0},{"$f":"INDEX(E254:E258,MATCH(I254,C254:C258,0))","v":0},{"$f":"IF(H254>H258,VLOOKUP(H254,A254:F258,6),0)","v":0},{"$f":"VLOOKUP(H254,A254:G258,7)","v":0}]
[{"$f":"B254+1","v":30001},50000,0.2,{"$f":"B254","v":30000},{"$f":"(B255-B254)*C255","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B255+1","v":50001},100000,0.3,{"$f":"B255","v":50000},{"$f":"E255+(B256-B255)*C256","v":19000},0.12,0,{"$f":"IF(I254=C258,E257+ROUND((H254-J254),0)*I254,IF(I254=C257,E256+ROUND((H254-J254)*I254,0),IF(I254=C256,E255+ROUND((H254-J254)*I254,0),IF(I254=C255,E254+ROUND((H254-J254)*I254,0),E253+ROUND((H254-J254)*I254,0)))))","v":0},{"$f":"MIN(K258:L258)","v":0},{"$f":"ROUND(SUM(H256+I256)*M254,0)","v":0},{"$f":"SUM(H256:J256)","v":0}]
[{"$f":"B256+1","v":100001},null,0.4,{"$f":"B256","v":100000},{"$f":"IF(J254=0,0,E256)","v":0},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,100000,null,null,null,{"$f":"H251","v":100000},{"$f":"IF(H254>H258,H254-H258,0)","v":0},{"$f":"IF(I258>0,ROUND(I258*I254,0),0)","v":0},{"$f":"I258-J258","v":0},{"$f":"IF(H256>0,ROUND(H256*L254,0),0)","v":0},{"$f":"IF(K258>L258,0,L258-K258)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,30000,0,0,0,0,0,{"$f":"H240","v":0},{"$f":"VLOOKUP(H261,A261:C265,3)","v":0},{"$f":"INDEX(D261:D265,MATCH(I261,C261:C265,0))","v":0},{"$f":"INDEX(E261:E265,MATCH(I261,C261:C265,0))","v":0},{"$f":"IF(H261>H265,VLOOKUP(H261,A261:F265,6),0)","v":0},{"$f":"VLOOKUP(H261,A261:G265,7)","v":0}]
[{"$f":"B261+1","v":30001},50000,0.2,{"$f":"B261","v":30000},{"$f":"(B262-B261)*C262","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B262+1","v":50001},100000,0.3,{"$f":"B262","v":50000},{"$f":"E262+(B263-B262)*C263","v":19000},0.12,0,{"$f":"IF(I261=C265,E264+ROUND((H261-J261),0)*I261,IF(I261=C264,E263+ROUND((H261-J261)*I261,0),IF(I261=C263,E262+ROUND((H261-J261)*I261,0),IF(I261=C262,E261+ROUND((H261-J261)*I261,0),E260+ROUND((H261-J261)*I261,0)))))","v":0},{"$f":"MIN(K265:L265)","v":0},{"$f":"ROUND(SUM(H263+I263)*M261,0)","v":0},{"$f":"SUM(H263:J263)","v":0}]
[{"$f":"B263+1","v":100001},null,0.4,{"$f":"B263","v":100000},{"$f":"IF(J261=0,0,E263)","v":0},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,100000,null,null,null,{"$f":"H258","v":100000},{"$f":"IF(H261>H265,H261-H265,0)","v":0},{"$f":"IF(I265>0,ROUND(I265*I261,0),0)","v":0},{"$f":"I265-J265","v":0},{"$f":"IF(H263>0,ROUND(H263*L261,0),0)","v":0},{"$f":"IF(K265>L265,0,L265-K265)","v":0}]
[null,null,1994,{"$f":"C266+1","v":1995},null,"1994-95"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C266","v":1994},{"$f":"D266","v":1995}]
[0,35000,0,0,0,0,0,{"$f":"INDEX('Tax Cal(89 Rebate)'!$N$6:$N$36,MATCH('Tax Table (Without Arr)'!F266,'Tax Cal(89 Rebate)'!$A$6:$A$36,0))","v":0},{"$f":"VLOOKUP(H269,A269:C273,3)","v":0},{"$f":"INDEX(D269:D273,MATCH(I269,C269:C273,0))","v":0},{"$f":"INDEX(E269:E273,MATCH(I269,C269:C273,0))","v":0},{"$f":"IF(H269>H273,VLOOKUP(H269,A269:F273,6),0)","v":0},{"$f":"VLOOKUP(H269,A269:G273,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B269,IF($E$3=\"Female\",B276,IF($E$3=\"Senior Citizen\",B283,B290)))","v":35000},0]
[{"$f":"B269+1","v":35001},60000,0.2,{"$f":"B269","v":35000},{"$f":"(B270-B269)*C270","v":5000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O269+1","v":35001},60000,0.2]
[{"$f":"B270+1","v":60001},120000,0.3,{"$f":"B270","v":60000},{"$f":"E270+(B271-B270)*C271","v":23000},0,0,{"$f":"IF(I269=C273,E272+ROUND((H269-J269),0)*I269,IF(I269=C272,E271+ROUND((H269-J269)*I269,0),IF(I269=C271,E270+ROUND((H269-J269)*I269,0),IF(I269=C270,E269+ROUND((H269-J269)*I269,0),E268+ROUND((H269-J269)*I269,0)))))","v":0},{"$f":"MIN(K273:L273)","v":0},{"$f":"ROUND(SUM(H271+I271)*M269,0)","v":0},{"$f":"SUM(H271:J271)","v":0},null,null,{"$f":"O270+1","v":60001},120000,0.3]
[{"$f":"B271+1","v":120001},null,0.4,{"$f":"B271","v":120000},{"$f":"IF(J269=0,0,E271)","v":0},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O271+1","v":120001},0,0.4]
["Surcharge Limit",null,null,null,null,null,null,0,{"$f":"IF(H269>H273,H269-H273,0)","v":0},{"$f":"IF(I273>0,ROUND(I273*I269,0),0)","v":0},{"$f":"I273-J273","v":0},{"$f":"IF(H271>0,ROUND(H271*L269,0),0)","v":0},{"$f":"IF(K273>L273,0,L273-K273)","v":0},{"$f":"O272+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H271,IF($E$3=\"Female\",H278,IF($E$3=\"Senior Citizen\",H285,H292)))","v":0}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I271,IF($E$3=\"Female\",I278,IF($E$3=\"Senior Citizen\",I285,I292)))","v":0}]
[0,35000,0,0,0,0,0,{"$f":"H269","v":0},{"$f":"VLOOKUP(H276,A276:C280,3)","v":0},{"$f":"INDEX(D276:D280,MATCH(I276,C276:C280,0))","v":0},{"$f":"INDEX(E276:E280,MATCH(I276,C276:C280,0))","v":0},{"$f":"IF(H276>H280,VLOOKUP(H276,A276:F280,6),0)","v":0},{"$f":"VLOOKUP(H276,A276:G280,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J271,IF($E$3=\"Female\",J278,IF($E$3=\"Senior Citizen\",J285,J292)))","v":0}]
[{"$f":"B276+1","v":35001},60000,0.2,{"$f":"B276","v":35000},{"$f":"(B277-B276)*C277","v":5000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K271,IF($E$3=\"Female\",K278,IF($E$3=\"Senior Citizen\",K285,K292)))","v":0}]
[{"$f":"B277+1","v":60001},120000,0.3,{"$f":"B277","v":60000},{"$f":"E277+(B278-B277)*C278","v":23000},0,0,{"$f":"IF(I276=C280,E279+ROUND((H276-J276),0)*I276,IF(I276=C279,E278+ROUND((H276-J276)*I276,0),IF(I276=C278,E277+ROUND((H276-J276)*I276,0),IF(I276=C277,E276+ROUND((H276-J276)*I276,0),E275+ROUND((H276-J276)*I276,0)))))","v":0},{"$f":"MIN(K280:L280)","v":0},{"$f":"ROUND(SUM(H278+I278)*M276,0)","v":0},{"$f":"SUM(H278:J278)","v":0},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A268,IF($E$3=\"Female\",A275,IF($E$3=\"Senior Citizen\",A282,A289)))","v":"Not defined"}]
[{"$f":"B278+1","v":120001},null,0.4,{"$f":"B278","v":120000},{"$f":"IF(J276=0,0,E278)","v":0},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M273,IF($E$3=\"Female\",M280,IF($E$3=\"Senior Citizen\",M287,M294)))","v":0}]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H273","v":0},{"$f":"IF(H276>H280,H276-H280,0)","v":0},{"$f":"IF(I280>0,ROUND(I280*I276,0),0)","v":0},{"$f":"I280-J280","v":0},{"$f":"IF(H278>0,ROUND(H278*L276,0),0)","v":0},{"$f":"IF(K280>L280,0,L280-K280)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K271,IF($E$3=\"Female\",K278,IF($E$3=\"Senior Citizen\",K285,K292)))","v":0}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,35000,0,0,0,0,0,{"$f":"H269","v":0},{"$f":"VLOOKUP(H283,A283:C287,3)","v":0},{"$f":"INDEX(D283:D287,MATCH(I283,C283:C287,0))","v":0},{"$f":"INDEX(E283:E287,MATCH(I283,C283:C287,0))","v":0},{"$f":"IF(H283>H287,VLOOKUP(H283,A283:F287,6),0)","v":0},{"$f":"VLOOKUP(H283,A283:G287,7)","v":0}]
[{"$f":"B283+1","v":35001},60000,0.2,{"$f":"B283","v":35000},{"$f":"(B284-B283)*C284","v":5000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B284+1","v":60001},120000,0.3,{"$f":"B284","v":60000},{"$f":"E284+(B285-B284)*C285","v":23000},0,0,{"$f":"IF(I283=C287,E286+ROUND((H283-J283),0)*I283,IF(I283=C286,E285+ROUND((H283-J283)*I283,0),IF(I283=C285,E284+ROUND((H283-J283)*I283,0),IF(I283=C284,E283+ROUND((H283-J283)*I283,0),E282+ROUND((H283-J283)*I283,0)))))","v":0},{"$f":"MIN(K287:L287)","v":0},{"$f":"ROUND(SUM(H285+I285)*M283,0)","v":0},{"$f":"SUM(H285:J285)","v":0}]
[{"$f":"B285+1","v":120001},null,0.4,{"$f":"B285","v":120000},{"$f":"IF(J283=0,0,E285)","v":0},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H280","v":0},{"$f":"IF(H283>H287,H283-H287,0)","v":0},{"$f":"IF(I287>0,ROUND(I287*I283,0),0)","v":0},{"$f":"I287-J287","v":0},{"$f":"IF(H285>0,ROUND(H285*L283,0),0)","v":0},{"$f":"IF(K287>L287,0,L287-K287)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,35000,0,0,0,0,0,{"$f":"H269","v":0},{"$f":"VLOOKUP(H290,A290:C294,3)","v":0},{"$f":"INDEX(D290:D294,MATCH(I290,C290:C294,0))","v":0},{"$f":"INDEX(E290:E294,MATCH(I290,C290:C294,0))","v":0},{"$f":"IF(H290>H294,VLOOKUP(H290,A290:F294,6),0)","v":0},{"$f":"VLOOKUP(H290,A290:G294,7)","v":0}]
[{"$f":"B290+1","v":35001},60000,0.2,{"$f":"B290","v":35000},{"$f":"(B291-B290)*C291","v":5000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B291+1","v":60001},120000,0.3,{"$f":"B291","v":60000},{"$f":"E291+(B292-B291)*C292","v":23000},0,0,{"$f":"IF(I290=C294,E293+ROUND((H290-J290),0)*I290,IF(I290=C293,E292+ROUND((H290-J290)*I290,0),IF(I290=C292,E291+ROUND((H290-J290)*I290,0),IF(I290=C291,E290+ROUND((H290-J290)*I290,0),E289+ROUND((H290-J290)*I290,0)))))","v":0},{"$f":"MIN(K294:L294)","v":0},{"$f":"ROUND(SUM(H292+I292)*M290,0)","v":0},{"$f":"SUM(H292:J292)","v":0}]
[{"$f":"B292+1","v":120001},null,0.4,{"$f":"B292","v":120000},{"$f":"IF(J290=0,0,E292)","v":0},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H287","v":0},{"$f":"IF(H290>H294,H290-H294,0)","v":0},{"$f":"IF(I294>0,ROUND(I294*I290,0),0)","v":0},{"$f":"I294-J294","v":0},{"$f":"IF(H292>0,ROUND(H292*L290,0),0)","v":0},{"$f":"IF(K294>L294,0,L294-K294)","v":0}]
[null,null,1995,{"$f":"C295+1","v":1996},null,"1995-96"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C295","v":1995},{"$f":"D295","v":1996}]
[0,40000,0,0,0,0,0,{"$f":"INDEX('Tax Cal(89 Rebate)'!$N$6:$N$36,MATCH('Tax Table (Without Arr)'!F295,'Tax Cal(89 Rebate)'!$A$6:$A$36,0))","v":0},{"$f":"VLOOKUP(H298,A298:C302,3)","v":0},{"$f":"INDEX(D298:D302,MATCH(I298,C298:C302,0))","v":0},{"$f":"INDEX(E298:E302,MATCH(I298,C298:C302,0))","v":0},{"$f":"IF(H298>H302,VLOOKUP(H298,A298:F302,6),0)","v":0},{"$f":"VLOOKUP(H298,A298:G302,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B298,IF($E$3=\"Female\",B305,IF($E$3=\"Senior Citizen\",B312,B319)))","v":40000},0]
[{"$f":"B298+1","v":40001},60000,0.2,{"$f":"B298","v":40000},{"$f":"(B299-B298)*C299","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O298+1","v":40001},60000,0.2]
[{"$f":"B299+1","v":60001},120000,0.3,{"$f":"B299","v":60000},{"$f":"E299+(B300-B299)*C300","v":22000},0,0,{"$f":"IF(I298=C302,E301+ROUND((H298-J298),0)*I298,IF(I298=C301,E300+ROUND((H298-J298)*I298,0),IF(I298=C300,E299+ROUND((H298-J298)*I298,0),IF(I298=C299,E298+ROUND((H298-J298)*I298,0),E297+ROUND((H298-J298)*I298,0)))))","v":0},{"$f":"MIN(K302:L302)","v":0},{"$f":"ROUND(SUM(H300+I300)*M298,0)","v":0},{"$f":"SUM(H300:J300)","v":0},null,null,{"$f":"O299+1","v":60001},120000,0.3]
[{"$f":"B300+1","v":120001},null,0.4,{"$f":"B300","v":120000},{"$f":"IF(J298=0,0,E300)","v":0},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O300+1","v":120001},0,0.4]
["Surcharge Limit",null,null,null,null,null,null,0,{"$f":"IF(H298>H302,H298-H302,0)","v":0},{"$f":"IF(I302>0,ROUND(I302*I298,0),0)","v":0},{"$f":"I302-J302","v":0},{"$f":"IF(H300>0,ROUND(H300*L298,0),0)","v":0},{"$f":"IF(K302>L302,0,L302-K302)","v":0},{"$f":"O301+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H300,IF($E$3=\"Female\",H307,IF($E$3=\"Senior Citizen\",H314,H321)))","v":0}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I300,IF($E$3=\"Female\",I307,IF($E$3=\"Senior Citizen\",I314,I321)))","v":0}]
[0,40000,0,0,0,0,0,{"$f":"H298","v":0},{"$f":"VLOOKUP(H305,A305:C309,3)","v":0},{"$f":"INDEX(D305:D309,MATCH(I305,C305:C309,0))","v":0},{"$f":"INDEX(E305:E309,MATCH(I305,C305:C309,0))","v":0},{"$f":"IF(H305>H309,VLOOKUP(H305,A305:F309,6),0)","v":0},{"$f":"VLOOKUP(H305,A305:G309,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J300,IF($E$3=\"Female\",J307,IF($E$3=\"Senior Citizen\",J314,J321)))","v":0}]
[{"$f":"B305+1","v":40001},60000,0.2,{"$f":"B305","v":40000},{"$f":"(B306-B305)*C306","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K300,IF($E$3=\"Female\",K307,IF($E$3=\"Senior Citizen\",K314,K321)))","v":0}]
[{"$f":"B306+1","v":60001},120000,0.3,{"$f":"B306","v":60000},{"$f":"E306+(B307-B306)*C307","v":22000},0,0,{"$f":"IF(I305=C309,E308+ROUND((H305-J305),0)*I305,IF(I305=C308,E307+ROUND((H305-J305)*I305,0),IF(I305=C307,E306+ROUND((H305-J305)*I305,0),IF(I305=C306,E305+ROUND((H305-J305)*I305,0),E304+ROUND((H305-J305)*I305,0)))))","v":0},{"$f":"MIN(K309:L309)","v":0},{"$f":"ROUND(SUM(H307+I307)*M305,0)","v":0},{"$f":"SUM(H307:J307)","v":0},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A297,IF($E$3=\"Female\",A304,IF($E$3=\"Senior Citizen\",A311,A318)))","v":"Not defined"}]
[{"$f":"B307+1","v":120001},null,0.4,{"$f":"B307","v":120000},{"$f":"IF(J305=0,0,E307)","v":0},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M302,IF($E$3=\"Female\",M309,IF($E$3=\"Senior Citizen\",M316,M323)))","v":0}]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H302","v":0},{"$f":"IF(H305>H309,H305-H309,0)","v":0},{"$f":"IF(I309>0,ROUND(I309*I305,0),0)","v":0},{"$f":"I309-J309","v":0},{"$f":"IF(H307>0,ROUND(H307*L305,0),0)","v":0},{"$f":"IF(K309>L309,0,L309-K309)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K300,IF($E$3=\"Female\",K307,IF($E$3=\"Senior Citizen\",K314,K321)))","v":0}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,40000,0,0,0,0,0,{"$f":"H298","v":0},{"$f":"VLOOKUP(H312,A312:C316,3)","v":0},{"$f":"INDEX(D312:D316,MATCH(I312,C312:C316,0))","v":0},{"$f":"INDEX(E312:E316,MATCH(I312,C312:C316,0))","v":0},{"$f":"IF(H312>H316,VLOOKUP(H312,A312:F316,6),0)","v":0},{"$f":"VLOOKUP(H312,A312:G316,7)","v":0}]
[{"$f":"B312+1","v":40001},60000,0.2,{"$f":"B312","v":40000},{"$f":"(B313-B312)*C313","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B313+1","v":60001},120000,0.3,{"$f":"B313","v":60000},{"$f":"E313+(B314-B313)*C314","v":22000},0,0,{"$f":"IF(I312=C316,E315+ROUND((H312-J312),0)*I312,IF(I312=C315,E314+ROUND((H312-J312)*I312,0),IF(I312=C314,E313+ROUND((H312-J312)*I312,0),IF(I312=C313,E312+ROUND((H312-J312)*I312,0),E311+ROUND((H312-J312)*I312,0)))))","v":0},{"$f":"MIN(K316:L316)","v":0},{"$f":"ROUND(SUM(H314+I314)*M312,0)","v":0},{"$f":"SUM(H314:J314)","v":0}]
[{"$f":"B314+1","v":120001},null,0.4,{"$f":"B314","v":120000},{"$f":"IF(J312=0,0,E314)","v":0},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H309","v":0},{"$f":"IF(H312>H316,H312-H316,0)","v":0},{"$f":"IF(I316>0,ROUND(I316*I312,0),0)","v":0},{"$f":"I316-J316","v":0},{"$f":"IF(H314>0,ROUND(H314*L312,0),0)","v":0},{"$f":"IF(K316>L316,0,L316-K316)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,40000,0,0,0,0,0,{"$f":"H298","v":0},{"$f":"VLOOKUP(H319,A319:C323,3)","v":0},{"$f":"INDEX(D319:D323,MATCH(I319,C319:C323,0))","v":0},{"$f":"INDEX(E319:E323,MATCH(I319,C319:C323,0))","v":0},{"$f":"IF(H319>H323,VLOOKUP(H319,A319:F323,6),0)","v":0},{"$f":"VLOOKUP(H319,A319:G323,7)","v":0}]
[{"$f":"B319+1","v":40001},60000,0.2,{"$f":"B319","v":40000},{"$f":"(B320-B319)*C320","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B320+1","v":60001},120000,0.3,{"$f":"B320","v":60000},{"$f":"E320+(B321-B320)*C321","v":22000},0,0,{"$f":"IF(I319=C323,E322+ROUND((H319-J319),0)*I319,IF(I319=C322,E321+ROUND((H319-J319)*I319,0),IF(I319=C321,E320+ROUND((H319-J319)*I319,0),IF(I319=C320,E319+ROUND((H319-J319)*I319,0),E318+ROUND((H319-J319)*I319,0)))))","v":0},{"$f":"MIN(K323:L323)","v":0},{"$f":"ROUND(SUM(H321+I321)*M319,0)","v":0},{"$f":"SUM(H321:J321)","v":0}]
[{"$f":"B321+1","v":120001},null,0.4,{"$f":"B321","v":120000},{"$f":"IF(J319=0,0,E321)","v":0},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H316","v":0},{"$f":"IF(H319>H323,H319-H323,0)","v":0},{"$f":"IF(I323>0,ROUND(I323*I319,0),0)","v":0},{"$f":"I323-J323","v":0},{"$f":"IF(H321>0,ROUND(H321*L319,0),0)","v":0},{"$f":"IF(K323>L323,0,L323-K323)","v":0}]
[null,null,1996,{"$f":"C324+1","v":1997},null,"1996-97"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C324","v":1996},{"$f":"D324","v":1997}]
[0,40000,0,0,0,0,0,{"$f":"INDEX('Tax Cal(89 Rebate)'!$N$6:$N$36,MATCH('Tax Table (Without Arr)'!F324,'Tax Cal(89 Rebate)'!$A$6:$A$36,0))","v":0},{"$f":"VLOOKUP(H327,A327:C331,3)","v":0},{"$f":"INDEX(D327:D331,MATCH(I327,C327:C331,0))","v":0},{"$f":"INDEX(E327:E331,MATCH(I327,C327:C331,0))","v":0},{"$f":"IF(H327>H331,VLOOKUP(H327,A327:F331,6),0)","v":0},{"$f":"VLOOKUP(H327,A327:G331,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B327,IF($E$3=\"Female\",B334,IF($E$3=\"Senior Citizen\",B341,B348)))","v":40000},0]
[{"$f":"B327+1","v":40001},60000,0.15,{"$f":"B327","v":40000},{"$f":"(B328-B327)*C328","v":3000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O327+1","v":40001},60000,0.15]
[{"$f":"B328+1","v":60001},120000,0.3,{"$f":"B328","v":60000},{"$f":"E328+(B329-B328)*C329","v":21000},0,0,{"$f":"IF(I327=C331,E330+ROUND((H327-J327),0)*I327,IF(I327=C330,E329+ROUND((H327-J327)*I327,0),IF(I327=C329,E328+ROUND((H327-J327)*I327,0),IF(I327=C328,E327+ROUND((H327-J327)*I327,0),E326+ROUND((H327-J327)*I327,0)))))","v":0},{"$f":"MIN(K331:L331)","v":0},{"$f":"ROUND(SUM(H329+I329)*M327,0)","v":0},{"$f":"SUM(H329:J329)","v":0},null,null,{"$f":"O328+1","v":60001},120000,0.3]
[{"$f":"B329+1","v":120001},null,0.4,{"$f":"B329","v":120000},{"$f":"IF(J327=0,0,E329)","v":0},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O329+1","v":120001},0,0.4]
["Surcharge Limit",null,null,null,null,null,null,0,{"$f":"IF(H327>H331,H327-H331,0)","v":0},{"$f":"IF(I331>0,ROUND(I331*I327,0),0)","v":0},{"$f":"I331-J331","v":0},{"$f":"IF(H329>0,ROUND(H329*L327,0),0)","v":0},{"$f":"IF(K331>L331,0,L331-K331)","v":0},{"$f":"O330+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H329,IF($E$3=\"Female\",H336,IF($E$3=\"Senior Citizen\",H343,H350)))","v":0}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I329,IF($E$3=\"Female\",I336,IF($E$3=\"Senior Citizen\",I343,I350)))","v":0}]
[0,40000,0,0,0,0,0,{"$f":"H327","v":0},{"$f":"VLOOKUP(H334,A334:C338,3)","v":0},{"$f":"INDEX(D334:D338,MATCH(I334,C334:C338,0))","v":0},{"$f":"INDEX(E334:E338,MATCH(I334,C334:C338,0))","v":0},{"$f":"IF(H334>H338,VLOOKUP(H334,A334:F338,6),0)","v":0},{"$f":"VLOOKUP(H334,A334:G338,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J329,IF($E$3=\"Female\",J336,IF($E$3=\"Senior Citizen\",J343,J350)))","v":0}]
[{"$f":"B334+1","v":40001},60000,0.15,{"$f":"B334","v":40000},{"$f":"(B335-B334)*C335","v":3000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K329,IF($E$3=\"Female\",K336,IF($E$3=\"Senior Citizen\",K343,K350)))","v":0}]
[{"$f":"B335+1","v":60001},120000,0.3,{"$f":"B335","v":60000},{"$f":"E335+(B336-B335)*C336","v":21000},0,0,{"$f":"IF(I334=C338,E337+ROUND((H334-J334),0)*I334,IF(I334=C337,E336+ROUND((H334-J334)*I334,0),IF(I334=C336,E335+ROUND((H334-J334)*I334,0),IF(I334=C335,E334+ROUND((H334-J334)*I334,0),E333+ROUND((H334-J334)*I334,0)))))","v":0},{"$f":"MIN(K338:L338)","v":0},{"$f":"ROUND(SUM(H336+I336)*M334,0)","v":0},{"$f":"SUM(H336:J336)","v":0},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A326,IF($E$3=\"Female\",A333,IF($E$3=\"Senior Citizen\",A340,A347)))","v":"Not defined"}]
[{"$f":"B336+1","v":120001},null,0.4,{"$f":"B336","v":120000},{"$f":"IF(J334=0,0,E336)","v":0},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M331,IF($E$3=\"Female\",M338,IF($E$3=\"Senior Citizen\",M345,M352)))","v":0}]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H331","v":0},{"$f":"IF(H334>H338,H334-H338,0)","v":0},{"$f":"IF(I338>0,ROUND(I338*I334,0),0)","v":0},{"$f":"I338-J338","v":0},{"$f":"IF(H336>0,ROUND(H336*L334,0),0)","v":0},{"$f":"IF(K338>L338,0,L338-K338)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K329,IF($E$3=\"Female\",K336,IF($E$3=\"Senior Citizen\",K343,K350)))","v":0}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,40000,0,0,0,0,0,{"$f":"H327","v":0},{"$f":"VLOOKUP(H341,A341:C345,3)","v":0},{"$f":"INDEX(D341:D345,MATCH(I341,C341:C345,0))","v":0},{"$f":"INDEX(E341:E345,MATCH(I341,C341:C345,0))","v":0},{"$f":"IF(H341>H345,VLOOKUP(H341,A341:F345,6),0)","v":0},{"$f":"VLOOKUP(H341,A341:G345,7)","v":0}]
[{"$f":"B341+1","v":40001},60000,0.15,{"$f":"B341","v":40000},{"$f":"(B342-B341)*C342","v":3000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B342+1","v":60001},120000,0.3,{"$f":"B342","v":60000},{"$f":"E342+(B343-B342)*C343","v":21000},0,0,{"$f":"IF(I341=C345,E344+ROUND((H341-J341),0)*I341,IF(I341=C344,E343+ROUND((H341-J341)*I341,0),IF(I341=C343,E342+ROUND((H341-J341)*I341,0),IF(I341=C342,E341+ROUND((H341-J341)*I341,0),E340+ROUND((H341-J341)*I341,0)))))","v":0},{"$f":"MIN(K345:L345)","v":0},{"$f":"ROUND(SUM(H343+I343)*M341,0)","v":0},{"$f":"SUM(H343:J343)","v":0}]
[{"$f":"B343+1","v":120001},null,0.4,{"$f":"B343","v":120000},{"$f":"IF(J341=0,0,E343)","v":0},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H338","v":0},{"$f":"IF(H341>H345,H341-H345,0)","v":0},{"$f":"IF(I345>0,ROUND(I345*I341,0),0)","v":0},{"$f":"I345-J345","v":0},{"$f":"IF(H343>0,ROUND(H343*L341,0),0)","v":0},{"$f":"IF(K345>L345,0,L345-K345)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,40000,0,0,0,0,0,{"$f":"H327","v":0},{"$f":"VLOOKUP(H348,A348:C352,3)","v":0},{"$f":"INDEX(D348:D352,MATCH(I348,C348:C352,0))","v":0},{"$f":"INDEX(E348:E352,MATCH(I348,C348:C352,0))","v":0},{"$f":"IF(H348>H352,VLOOKUP(H348,A348:F352,6),0)","v":0},{"$f":"VLOOKUP(H348,A348:G352,7)","v":0}]
[{"$f":"B348+1","v":40001},60000,0.15,{"$f":"B348","v":40000},{"$f":"(B349-B348)*C349","v":3000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B349+1","v":60001},120000,0.3,{"$f":"B349","v":60000},{"$f":"E349+(B350-B349)*C350","v":21000},0,0,{"$f":"IF(I348=C352,E351+ROUND((H348-J348),0)*I348,IF(I348=C351,E350+ROUND((H348-J348)*I348,0),IF(I348=C350,E349+ROUND((H348-J348)*I348,0),IF(I348=C349,E348+ROUND((H348-J348)*I348,0),E347+ROUND((H348-J348)*I348,0)))))","v":0},{"$f":"MIN(K352:L352)","v":0},{"$f":"ROUND(SUM(H350+I350)*M348,0)","v":0},{"$f":"SUM(H350:J350)","v":0}]
[{"$f":"B350+1","v":120001},null,0.4,{"$f":"B350","v":120000},{"$f":"IF(J348=0,0,E350)","v":0},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H345","v":0},{"$f":"IF(H348>H352,H348-H352,0)","v":0},{"$f":"IF(I352>0,ROUND(I352*I348,0),0)","v":0},{"$f":"I352-J352","v":0},{"$f":"IF(H350>0,ROUND(H350*L348,0),0)","v":0},{"$f":"IF(K352>L352,0,L352-K352)","v":0}]
[null,null,1997,{"$f":"C353+1","v":1998},null,"1997-98"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C353","v":1997},{"$f":"D353","v":1998}]
[0,40000,0,0,0,0,0,{"$f":"INDEX('Tax Cal(89 Rebate)'!$N$6:$N$36,MATCH('Tax Table (Without Arr)'!F353,'Tax Cal(89 Rebate)'!$A$6:$A$36,0))","v":0},{"$f":"VLOOKUP(H356,A356:C360,3)","v":0},{"$f":"INDEX(D356:D360,MATCH(I356,C356:C360,0))","v":0},{"$f":"INDEX(E356:E360,MATCH(I356,C356:C360,0))","v":0},{"$f":"IF(H356>H360,VLOOKUP(H356,A356:F360,6),0)","v":0},{"$f":"VLOOKUP(H356,A356:G360,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B356,IF($E$3=\"Female\",B363,IF($E$3=\"Senior Citizen\",B370,B377)))","v":40000},0]
[{"$f":"B356+1","v":40001},60000,0.1,{"$f":"B356","v":40000},{"$f":"(B357-B356)*C357","v":2000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O356+1","v":40001},60000,0.1]
[{"$f":"B357+1","v":60001},150000,0.2,{"$f":"B357","v":60000},{"$f":"E357+(B358-B357)*C358","v":20000},0,0,{"$f":"IF(I356=C360,E359+ROUND((H356-J356),0)*I356,IF(I356=C359,E358+ROUND((H356-J356)*I356,0),IF(I356=C358,E357+ROUND((H356-J356)*I356,0),IF(I356=C357,E356+ROUND((H356-J356)*I356,0),E355+ROUND((H356-J356)*I356,0)))))","v":0},{"$f":"MIN(K360:L360)","v":0},{"$f":"ROUND(SUM(H358+I358)*M356,0)","v":0},{"$f":"SUM(H358:J358)","v":0},null,null,{"$f":"O357+1","v":60001},150000,0.2]
[{"$f":"B358+1","v":150001},null,0.3,{"$f":"B358","v":150000},{"$f":"IF(J356=0,0,E358)","v":0},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O358+1","v":150001},0,0.3]
["Surcharge Limit",null,null,null,null,null,null,0,{"$f":"IF(H356>H360,H356-H360,0)","v":0},{"$f":"IF(I360>0,ROUND(I360*I356,0),0)","v":0},{"$f":"I360-J360","v":0},{"$f":"IF(H358>0,ROUND(H358*L356,0),0)","v":0},{"$f":"IF(K360>L360,0,L360-K360)","v":0},{"$f":"O359+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H358,IF($E$3=\"Female\",H365,IF($E$3=\"Senior Citizen\",H372,H379)))","v":0}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I358,IF($E$3=\"Female\",I365,IF($E$3=\"Senior Citizen\",I372,I379)))","v":0}]
[0,40000,0,0,0,0,0,{"$f":"H356","v":0},{"$f":"VLOOKUP(H363,A363:C367,3)","v":0},{"$f":"INDEX(D363:D367,MATCH(I363,C363:C367,0))","v":0},{"$f":"INDEX(E363:E367,MATCH(I363,C363:C367,0))","v":0},{"$f":"IF(H363>H367,VLOOKUP(H363,A363:F367,6),0)","v":0},{"$f":"VLOOKUP(H363,A363:G367,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J358,IF($E$3=\"Female\",J365,IF($E$3=\"Senior Citizen\",J372,J379)))","v":0}]
[{"$f":"B363+1","v":40001},60000,0.1,{"$f":"B363","v":40000},{"$f":"(B364-B363)*C364","v":2000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K358,IF($E$3=\"Female\",K365,IF($E$3=\"Senior Citizen\",K372,K379)))","v":0}]
[{"$f":"B364+1","v":60001},150000,0.2,{"$f":"B364","v":60000},{"$f":"E364+(B365-B364)*C365","v":20000},0,0,{"$f":"IF(I363=C367,E366+ROUND((H363-J363),0)*I363,IF(I363=C366,E365+ROUND((H363-J363)*I363,0),IF(I363=C365,E364+ROUND((H363-J363)*I363,0),IF(I363=C364,E363+ROUND((H363-J363)*I363,0),E362+ROUND((H363-J363)*I363,0)))))","v":0},{"$f":"MIN(K367:L367)","v":0},{"$f":"ROUND(SUM(H365+I365)*M363,0)","v":0},{"$f":"SUM(H365:J365)","v":0},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A355,IF($E$3=\"Female\",A362,IF($E$3=\"Senior Citizen\",A369,A376)))","v":"Not defined"}]
[{"$f":"B365+1","v":150001},null,0.3,{"$f":"B365","v":150000},{"$f":"IF(J363=0,0,E365)","v":0},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M360,IF($E$3=\"Female\",M367,IF($E$3=\"Senior Citizen\",M374,M381)))","v":0}]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H360","v":0},{"$f":"IF(H363>H367,H363-H367,0)","v":0},{"$f":"IF(I367>0,ROUND(I367*I363,0),0)","v":0},{"$f":"I367-J367","v":0},{"$f":"IF(H365>0,ROUND(H365*L363,0),0)","v":0},{"$f":"IF(K367>L367,0,L367-K367)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K358,IF($E$3=\"Female\",K365,IF($E$3=\"Senior Citizen\",K372,K379)))","v":0}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,40000,0,0,0,0,0,{"$f":"H356","v":0},{"$f":"VLOOKUP(H370,A370:C374,3)","v":0},{"$f":"INDEX(D370:D374,MATCH(I370,C370:C374,0))","v":0},{"$f":"INDEX(E370:E374,MATCH(I370,C370:C374,0))","v":0},{"$f":"IF(H370>H374,VLOOKUP(H370,A370:F374,6),0)","v":0},{"$f":"VLOOKUP(H370,A370:G374,7)","v":0}]
[{"$f":"B370+1","v":40001},60000,0.1,{"$f":"B370","v":40000},{"$f":"(B371-B370)*C371","v":2000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B371+1","v":60001},150000,0.2,{"$f":"B371","v":60000},{"$f":"E371+(B372-B371)*C372","v":20000},0,0,{"$f":"IF(I370=C374,E373+ROUND((H370-J370),0)*I370,IF(I370=C373,E372+ROUND((H370-J370)*I370,0),IF(I370=C372,E371+ROUND((H370-J370)*I370,0),IF(I370=C371,E370+ROUND((H370-J370)*I370,0),E369+ROUND((H370-J370)*I370,0)))))","v":0},{"$f":"MIN(K374:L374)","v":0},{"$f":"ROUND(SUM(H372+I372)*M370,0)","v":0},{"$f":"SUM(H372:J372)","v":0}]
[{"$f":"B372+1","v":150001},null,0.3,{"$f":"B372","v":150000},{"$f":"IF(J370=0,0,E372)","v":0},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H367","v":0},{"$f":"IF(H370>H374,H370-H374,0)","v":0},{"$f":"IF(I374>0,ROUND(I374*I370,0),0)","v":0},{"$f":"I374-J374","v":0},{"$f":"IF(H372>0,ROUND(H372*L370,0),0)","v":0},{"$f":"IF(K374>L374,0,L374-K374)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,40000,0,0,0,0,0,{"$f":"H356","v":0},{"$f":"VLOOKUP(H377,A377:C381,3)","v":0},{"$f":"INDEX(D377:D381,MATCH(I377,C377:C381,0))","v":0},{"$f":"INDEX(E377:E381,MATCH(I377,C377:C381,0))","v":0},{"$f":"IF(H377>H381,VLOOKUP(H377,A377:F381,6),0)","v":0},{"$f":"VLOOKUP(H377,A377:G381,7)","v":0}]
[{"$f":"B377+1","v":40001},60000,0.1,{"$f":"B377","v":40000},{"$f":"(B378-B377)*C378","v":2000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B378+1","v":60001},150000,0.2,{"$f":"B378","v":60000},{"$f":"E378+(B379-B378)*C379","v":20000},0,0,{"$f":"IF(I377=C381,E380+ROUND((H377-J377),0)*I377,IF(I377=C380,E379+ROUND((H377-J377)*I377,0),IF(I377=C379,E378+ROUND((H377-J377)*I377,0),IF(I377=C378,E377+ROUND((H377-J377)*I377,0),E376+ROUND((H377-J377)*I377,0)))))","v":0},{"$f":"MIN(K381:L381)","v":0},{"$f":"ROUND(SUM(H379+I379)*M377,0)","v":0},{"$f":"SUM(H379:J379)","v":0}]
[{"$f":"B379+1","v":150001},null,0.3,{"$f":"B379","v":150000},{"$f":"IF(J377=0,0,E379)","v":0},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H374","v":0},{"$f":"IF(H377>H381,H377-H381,0)","v":0},{"$f":"IF(I381>0,ROUND(I381*I377,0),0)","v":0},{"$f":"I381-J381","v":0},{"$f":"IF(H379>0,ROUND(H379*L377,0),0)","v":0},{"$f":"IF(K381>L381,0,L381-K381)","v":0}]
[null,null,1998,{"$f":"C382+1","v":1999},null,"1998-99"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C382","v":1998},{"$f":"D382","v":1999}]
[0,50000,0,0,0,0,0,{"$f":"INDEX('Tax Cal(89 Rebate)'!$N$6:$N$36,MATCH('Tax Table (Without Arr)'!F382,'Tax Cal(89 Rebate)'!$A$6:$A$36,0))","v":0},{"$f":"VLOOKUP(H385,A385:C389,3)","v":0},{"$f":"INDEX(D385:D389,MATCH(I385,C385:C389,0))","v":0},{"$f":"INDEX(E385:E389,MATCH(I385,C385:C389,0))","v":0},{"$f":"IF(H385>H389,VLOOKUP(H385,A385:F389,6),0)","v":0},{"$f":"VLOOKUP(H385,A385:G389,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B385,IF($E$3=\"Female\",B392,IF($E$3=\"Senior Citizen\",B399,B406)))","v":50000},0]
[{"$f":"B385+1","v":50001},60000,0.1,{"$f":"B385","v":50000},{"$f":"(B386-B385)*C386","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O385+1","v":50001},60000,0.1]
[{"$f":"B386+1","v":60001},150000,0.2,{"$f":"B386","v":60000},{"$f":"E386+(B387-B386)*C387","v":19000},0,0,{"$f":"IF(I385=C389,E388+ROUND((H385-J385),0)*I385,IF(I385=C388,E387+ROUND((H385-J385)*I385,0),IF(I385=C387,E386+ROUND((H385-J385)*I385,0),IF(I385=C386,E385+ROUND((H385-J385)*I385,0),E384+ROUND((H385-J385)*I385,0)))))","v":0},{"$f":"MIN(K389:L389)","v":0},{"$f":"ROUND(SUM(H387+I387)*M385,0)","v":0},{"$f":"SUM(H387:J387)","v":0},null,null,{"$f":"O386+1","v":60001},150000,0.2]
[{"$f":"B387+1","v":150001},null,0.3,{"$f":"B387","v":150000},{"$f":"IF(J385=0,0,E387)","v":0},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O387+1","v":150001},0,0.3]
["Surcharge Limit",null,null,null,null,null,null,0,{"$f":"IF(H385>H389,H385-H389,0)","v":0},{"$f":"IF(I389>0,ROUND(I389*I385,0),0)","v":0},{"$f":"I389-J389","v":0},{"$f":"IF(H387>0,ROUND(H387*L385,0),0)","v":0},{"$f":"IF(K389>L389,0,L389-K389)","v":0},{"$f":"O388+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H387,IF($E$3=\"Female\",H394,IF($E$3=\"Senior Citizen\",H401,H408)))","v":0}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I387,IF($E$3=\"Female\",I394,IF($E$3=\"Senior Citizen\",I401,I408)))","v":0}]
[0,50000,0,0,0,0,0,{"$f":"H385","v":0},{"$f":"VLOOKUP(H392,A392:C396,3)","v":0},{"$f":"INDEX(D392:D396,MATCH(I392,C392:C396,0))","v":0},{"$f":"INDEX(E392:E396,MATCH(I392,C392:C396,0))","v":0},{"$f":"IF(H392>H396,VLOOKUP(H392,A392:F396,6),0)","v":0},{"$f":"VLOOKUP(H392,A392:G396,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J387,IF($E$3=\"Female\",J394,IF($E$3=\"Senior Citizen\",J401,J408)))","v":0}]
[{"$f":"B392+1","v":50001},60000,0.1,{"$f":"B392","v":50000},{"$f":"(B393-B392)*C393","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K387,IF($E$3=\"Female\",K394,IF($E$3=\"Senior Citizen\",K401,K408)))","v":0}]
[{"$f":"B393+1","v":60001},150000,0.2,{"$f":"B393","v":60000},{"$f":"E393+(B394-B393)*C394","v":19000},0,0,{"$f":"IF(I392=C396,E395+ROUND((H392-J392),0)*I392,IF(I392=C395,E394+ROUND((H392-J392)*I392,0),IF(I392=C394,E393+ROUND((H392-J392)*I392,0),IF(I392=C393,E392+ROUND((H392-J392)*I392,0),E391+ROUND((H392-J392)*I392,0)))))","v":0},{"$f":"MIN(K396:L396)","v":0},{"$f":"ROUND(SUM(H394+I394)*M392,0)","v":0},{"$f":"SUM(H394:J394)","v":0},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A384,IF($E$3=\"Female\",A391,IF($E$3=\"Senior Citizen\",A398,A405)))","v":"Not defined"}]
[{"$f":"B394+1","v":150001},null,0.3,{"$f":"B394","v":150000},{"$f":"IF(J392=0,0,E394)","v":0},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M389,IF($E$3=\"Female\",M396,IF($E$3=\"Senior Citizen\",M403,M410)))","v":0}]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H389","v":0},{"$f":"IF(H392>H396,H392-H396,0)","v":0},{"$f":"IF(I396>0,ROUND(I396*I392,0),0)","v":0},{"$f":"I396-J396","v":0},{"$f":"IF(H394>0,ROUND(H394*L392,0),0)","v":0},{"$f":"IF(K396>L396,0,L396-K396)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K387,IF($E$3=\"Female\",K394,IF($E$3=\"Senior Citizen\",K401,K408)))","v":0}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H385","v":0},{"$f":"VLOOKUP(H399,A399:C403,3)","v":0},{"$f":"INDEX(D399:D403,MATCH(I399,C399:C403,0))","v":0},{"$f":"INDEX(E399:E403,MATCH(I399,C399:C403,0))","v":0},{"$f":"IF(H399>H403,VLOOKUP(H399,A399:F403,6),0)","v":0},{"$f":"VLOOKUP(H399,A399:G403,7)","v":0}]
[{"$f":"B399+1","v":50001},60000,0.1,{"$f":"B399","v":50000},{"$f":"(B400-B399)*C400","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B400+1","v":60001},150000,0.2,{"$f":"B400","v":60000},{"$f":"E400+(B401-B400)*C401","v":19000},0,0,{"$f":"IF(I399=C403,E402+ROUND((H399-J399),0)*I399,IF(I399=C402,E401+ROUND((H399-J399)*I399,0),IF(I399=C401,E400+ROUND((H399-J399)*I399,0),IF(I399=C400,E399+ROUND((H399-J399)*I399,0),E398+ROUND((H399-J399)*I399,0)))))","v":0},{"$f":"MIN(K403:L403)","v":0},{"$f":"ROUND(SUM(H401+I401)*M399,0)","v":0},{"$f":"SUM(H401:J401)","v":0}]
[{"$f":"B401+1","v":150001},null,0.3,{"$f":"B401","v":150000},{"$f":"IF(J399=0,0,E401)","v":0},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H396","v":0},{"$f":"IF(H399>H403,H399-H403,0)","v":0},{"$f":"IF(I403>0,ROUND(I403*I399,0),0)","v":0},{"$f":"I403-J403","v":0},{"$f":"IF(H401>0,ROUND(H401*L399,0),0)","v":0},{"$f":"IF(K403>L403,0,L403-K403)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H385","v":0},{"$f":"VLOOKUP(H406,A406:C410,3)","v":0},{"$f":"INDEX(D406:D410,MATCH(I406,C406:C410,0))","v":0},{"$f":"INDEX(E406:E410,MATCH(I406,C406:C410,0))","v":0},{"$f":"IF(H406>H410,VLOOKUP(H406,A406:F410,6),0)","v":0},{"$f":"VLOOKUP(H406,A406:G410,7)","v":0}]
[{"$f":"B406+1","v":50001},60000,0.1,{"$f":"B406","v":50000},{"$f":"(B407-B406)*C407","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B407+1","v":60001},150000,0.2,{"$f":"B407","v":60000},{"$f":"E407+(B408-B407)*C408","v":19000},0,0,{"$f":"IF(I406=C410,E409+ROUND((H406-J406),0)*I406,IF(I406=C409,E408+ROUND((H406-J406)*I406,0),IF(I406=C408,E407+ROUND((H406-J406)*I406,0),IF(I406=C407,E406+ROUND((H406-J406)*I406,0),E405+ROUND((H406-J406)*I406,0)))))","v":0},{"$f":"MIN(K410:L410)","v":0},{"$f":"ROUND(SUM(H408+I408)*M406,0)","v":0},{"$f":"SUM(H408:J408)","v":0}]
[{"$f":"B408+1","v":150001},null,0.3,{"$f":"B408","v":150000},{"$f":"IF(J406=0,0,E408)","v":0},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H403","v":0},{"$f":"IF(H406>H410,H406-H410,0)","v":0},{"$f":"IF(I410>0,ROUND(I410*I406,0),0)","v":0},{"$f":"I410-J410","v":0},{"$f":"IF(H408>0,ROUND(H408*L406,0),0)","v":0},{"$f":"IF(K410>L410,0,L410-K410)","v":0}]
[null,null,1999,{"$f":"C411+1","v":2000},null,"1999-00"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C411","v":1999},{"$f":"D411","v":2000}]
[0,50000,0,0,0,0,0,{"$f":"INDEX('Tax Cal(89 Rebate)'!$N$6:$N$36,MATCH('Tax Table (Without Arr)'!F411,'Tax Cal(89 Rebate)'!$A$6:$A$36,0))","v":0},{"$f":"VLOOKUP(H414,A414:C418,3)","v":0},{"$f":"INDEX(D414:D418,MATCH(I414,C414:C418,0))","v":0},{"$f":"INDEX(E414:E418,MATCH(I414,C414:C418,0))","v":0},{"$f":"IF(H414>H418,VLOOKUP(H414,A414:F418,6),0)","v":0},{"$f":"VLOOKUP(H414,A414:G418,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B414,IF($E$3=\"Female\",B421,IF($E$3=\"Senior Citizen\",B428,B435)))","v":50000},0]
[{"$f":"B414+1","v":50001},60000,0.1,{"$f":"B414","v":50000},{"$f":"(B415-B414)*C415","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O414+1","v":50001},60000,0.1]
[{"$f":"B415+1","v":60001},150000,0.2,{"$f":"B415","v":60000},{"$f":"E415+(B416-B415)*C416","v":19000},0.1,0,{"$f":"IF(I414=C418,E417+ROUND((H414-J414),0)*I414,IF(I414=C417,E416+ROUND((H414-J414)*I414,0),IF(I414=C416,E415+ROUND((H414-J414)*I414,0),IF(I414=C415,E414+ROUND((H414-J414)*I414,0),E413+ROUND((H414-J414)*I414,0)))))","v":0},{"$f":"MIN(K418:L418)","v":0},{"$f":"ROUND(SUM(H416+I416)*M414,0)","v":0},{"$f":"SUM(H416:J416)","v":0},null,null,{"$f":"O415+1","v":60001},150000,0.2]
[{"$f":"B416+1","v":150001},null,0.3,{"$f":"B416","v":150000},{"$f":"IF(J414=0,0,E416)","v":0},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O416+1","v":150001},0,0.3]
["Surcharge Limit",null,null,60000,null,null,null,60000,{"$f":"IF(H414>H418,H414-H418,0)","v":0},{"$f":"IF(I418>0,ROUND(I418*I414,0),0)","v":0},{"$f":"I418-J418","v":0},{"$f":"IF(H416>0,ROUND(H416*L414,0),0)","v":0},{"$f":"IF(K418>L418,0,L418-K418)","v":0},{"$f":"O417+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H416,IF($E$3=\"Female\",H423,IF($E$3=\"Senior Citizen\",H430,H437)))","v":0}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I416,IF($E$3=\"Female\",I423,IF($E$3=\"Senior Citizen\",I430,I437)))","v":0}]
[0,50000,0,0,0,0,0,{"$f":"H414","v":0},{"$f":"VLOOKUP(H421,A421:C425,3)","v":0},{"$f":"INDEX(D421:D425,MATCH(I421,C421:C425,0))","v":0},{"$f":"INDEX(E421:E425,MATCH(I421,C421:C425,0))","v":0},{"$f":"IF(H421>H425,VLOOKUP(H421,A421:F425,6),0)","v":0},{"$f":"VLOOKUP(H421,A421:G425,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J416,IF($E$3=\"Female\",J423,IF($E$3=\"Senior Citizen\",J430,J437)))","v":0}]
[{"$f":"B421+1","v":50001},60000,0.1,{"$f":"B421","v":50000},{"$f":"(B422-B421)*C422","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K416,IF($E$3=\"Female\",K423,IF($E$3=\"Senior Citizen\",K430,K437)))","v":0}]
[{"$f":"B422+1","v":60001},150000,0.2,{"$f":"B422","v":60000},{"$f":"E422+(B423-B422)*C423","v":19000},0.1,0,{"$f":"IF(I421=C425,E424+ROUND((H421-J421),0)*I421,IF(I421=C424,E423+ROUND((H421-J421)*I421,0),IF(I421=C423,E422+ROUND((H421-J421)*I421,0),IF(I421=C422,E421+ROUND((H421-J421)*I421,0),E420+ROUND((H421-J421)*I421,0)))))","v":0},{"$f":"MIN(K425:L425)","v":0},{"$f":"ROUND(SUM(H423+I423)*M421,0)","v":0},{"$f":"SUM(H423:J423)","v":0},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A413,IF($E$3=\"Female\",A420,IF($E$3=\"Senior Citizen\",A427,A434)))","v":"Not defined"}]
[{"$f":"B423+1","v":150001},null,0.3,{"$f":"B423","v":150000},{"$f":"IF(J421=0,0,E423)","v":0},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M418,IF($E$3=\"Female\",M425,IF($E$3=\"Senior Citizen\",M432,M439)))","v":0}]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H418","v":60000},{"$f":"IF(H421>H425,H421-H425,0)","v":0},{"$f":"IF(I425>0,ROUND(I425*I421,0),0)","v":0},{"$f":"I425-J425","v":0},{"$f":"IF(H423>0,ROUND(H423*L421,0),0)","v":0},{"$f":"IF(K425>L425,0,L425-K425)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K416,IF($E$3=\"Female\",K423,IF($E$3=\"Senior Citizen\",K430,K437)))","v":0}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H414","v":0},{"$f":"VLOOKUP(H428,A428:C432,3)","v":0},{"$f":"INDEX(D428:D432,MATCH(I428,C428:C432,0))","v":0},{"$f":"INDEX(E428:E432,MATCH(I428,C428:C432,0))","v":0},{"$f":"IF(H428>H432,VLOOKUP(H428,A428:F432,6),0)","v":0},{"$f":"VLOOKUP(H428,A428:G432,7)","v":0}]
[{"$f":"B428+1","v":50001},60000,0.1,{"$f":"B428","v":50000},{"$f":"(B429-B428)*C429","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B429+1","v":60001},150000,0.2,{"$f":"B429","v":60000},{"$f":"E429+(B430-B429)*C430","v":19000},0.1,0,{"$f":"IF(I428=C432,E431+ROUND((H428-J428),0)*I428,IF(I428=C431,E430+ROUND((H428-J428)*I428,0),IF(I428=C430,E429+ROUND((H428-J428)*I428,0),IF(I428=C429,E428+ROUND((H428-J428)*I428,0),E427+ROUND((H428-J428)*I428,0)))))","v":0},{"$f":"MIN(K432:L432)","v":0},{"$f":"ROUND(SUM(H430+I430)*M428,0)","v":0},{"$f":"SUM(H430:J430)","v":0}]
[{"$f":"B430+1","v":150001},null,0.3,{"$f":"B430","v":150000},{"$f":"IF(J428=0,0,E430)","v":0},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H425","v":60000},{"$f":"IF(H428>H432,H428-H432,0)","v":0},{"$f":"IF(I432>0,ROUND(I432*I428,0),0)","v":0},{"$f":"I432-J432","v":0},{"$f":"IF(H430>0,ROUND(H430*L428,0),0)","v":0},{"$f":"IF(K432>L432,0,L432-K432)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H414","v":0},{"$f":"VLOOKUP(H435,A435:C439,3)","v":0},{"$f":"INDEX(D435:D439,MATCH(I435,C435:C439,0))","v":0},{"$f":"INDEX(E435:E439,MATCH(I435,C435:C439,0))","v":0},{"$f":"IF(H435>H439,VLOOKUP(H435,A435:F439,6),0)","v":0},{"$f":"VLOOKUP(H435,A435:G439,7)","v":0}]
[{"$f":"B435+1","v":50001},60000,0.1,{"$f":"B435","v":50000},{"$f":"(B436-B435)*C436","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B436+1","v":60001},150000,0.2,{"$f":"B436","v":60000},{"$f":"E436+(B437-B436)*C437","v":19000},0.1,0,{"$f":"IF(I435=C439,E438+ROUND((H435-J435),0)*I435,IF(I435=C438,E437+ROUND((H435-J435)*I435,0),IF(I435=C437,E436+ROUND((H435-J435)*I435,0),IF(I435=C436,E435+ROUND((H435-J435)*I435,0),E434+ROUND((H435-J435)*I435,0)))))","v":0},{"$f":"MIN(K439:L439)","v":0},{"$f":"ROUND(SUM(H437+I437)*M435,0)","v":0},{"$f":"SUM(H437:J437)","v":0}]
[{"$f":"B437+1","v":150001},null,0.3,{"$f":"B437","v":150000},{"$f":"IF(J435=0,0,E437)","v":0},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H432","v":60000},{"$f":"IF(H435>H439,H435-H439,0)","v":0},{"$f":"IF(I439>0,ROUND(I439*I435,0),0)","v":0},{"$f":"I439-J439","v":0},{"$f":"IF(H437>0,ROUND(H437*L435,0),0)","v":0},{"$f":"IF(K439>L439,0,L439-K439)","v":0}]
[null,null,2000,{"$f":"C440+1","v":2001},null,"2000-01"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C440","v":2000},{"$f":"D440","v":2001}]
[0,50000,0,0,0,0,0,{"$f":"INDEX('Tax Cal(89 Rebate)'!$N$6:$N$36,MATCH('Tax Table (Without Arr)'!F440,'Tax Cal(89 Rebate)'!$A$6:$A$36,0))","v":0},{"$f":"VLOOKUP(H443,A443:C447,3)","v":0},{"$f":"INDEX(D443:D447,MATCH(I443,C443:C447,0))","v":0},{"$f":"INDEX(E443:E447,MATCH(I443,C443:C447,0))","v":0},{"$f":"IF(H443>H447,VLOOKUP(H443,A443:F447,6),0)","v":0},{"$f":"VLOOKUP(H443,A443:G447,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B443,IF($E$3=\"Female\",B450,IF($E$3=\"Senior Citizen\",B457,B464)))","v":50000},0]
[{"$f":"B443+1","v":50001},60000,0.1,{"$f":"B443","v":50000},{"$f":"(B444-B443)*C444","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O443+1","v":50001},60000,0.1]
[{"$f":"B444+1","v":60001},150000,0.2,{"$f":"B444","v":60000},{"$f":"E444+(B445-B444)*C445","v":19000},0.12,0,{"$f":"IF(I443=C447,E446+ROUND((H443-J443),0)*I443,IF(I443=C446,E445+ROUND((H443-J443)*I443,0),IF(I443=C445,E444+ROUND((H443-J443)*I443,0),IF(I443=C444,E443+ROUND((H443-J443)*I443,0),E442+ROUND((H443-J443)*I443,0)))))","v":0},{"$f":"MIN(K447:L447)","v":0},{"$f":"ROUND(SUM(H445+I445)*M443,0)","v":0},{"$f":"SUM(H445:J445)","v":0},null,null,{"$f":"O444+1","v":60001},150000,0.2]
[{"$f":"B445+1","v":150001},null,0.3,{"$f":"B445","v":150000},{"$f":"IF(J443=0,0,E445)","v":0},0.17,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O445+1","v":150001},0,0.3]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"IF(H443>150000,150000,60000)","v":60000},{"$f":"IF(H443>H447,H443-H447,0)","v":0},{"$f":"IF(I447>0,ROUND(I447*I443,0),0)","v":0},{"$f":"I447-J447","v":0},{"$f":"IF(H445>0,ROUND(H445*L443,0),0)","v":0},{"$f":"IF(K447>L447,0,L447-K447)","v":0},{"$f":"O446+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H445,IF($E$3=\"Female\",H452,IF($E$3=\"Senior Citizen\",H459,H466)))","v":0}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I445,IF($E$3=\"Female\",I452,IF($E$3=\"Senior Citizen\",I459,I466)))","v":0}]
[0,50000,0,0,0,0,0,{"$f":"H443","v":0},{"$f":"VLOOKUP(H450,A450:C454,3)","v":0},{"$f":"INDEX(D450:D454,MATCH(I450,C450:C454,0))","v":0},{"$f":"INDEX(E450:E454,MATCH(I450,C450:C454,0))","v":0},{"$f":"IF(H450>H454,VLOOKUP(H450,A450:F454,6),0)","v":0},{"$f":"VLOOKUP(H450,A450:G454,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J445,IF($E$3=\"Female\",J452,IF($E$3=\"Senior Citizen\",J459,J466)))","v":0}]
[{"$f":"B450+1","v":50001},60000,0.1,{"$f":"B450","v":50000},{"$f":"(B451-B450)*C451","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K445,IF($E$3=\"Female\",K452,IF($E$3=\"Senior Citizen\",K459,K466)))","v":0}]
[{"$f":"B451+1","v":60001},150000,0.2,{"$f":"B451","v":60000},{"$f":"E451+(B452-B451)*C452","v":19000},0.12,0,{"$f":"IF(I450=C454,E453+ROUND((H450-J450),0)*I450,IF(I450=C453,E452+ROUND((H450-J450)*I450,0),IF(I450=C452,E451+ROUND((H450-J450)*I450,0),IF(I450=C451,E450+ROUND((H450-J450)*I450,0),E449+ROUND((H450-J450)*I450,0)))))","v":0},{"$f":"MIN(K454:L454)","v":0},{"$f":"ROUND(SUM(H452+I452)*M450,0)","v":0},{"$f":"SUM(H452:J452)","v":0},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A442,IF($E$3=\"Female\",A449,IF($E$3=\"Senior Citizen\",A456,A463)))","v":"(below 65 years)"}]
[{"$f":"B452+1","v":150001},null,0.3,{"$f":"B452","v":150000},{"$f":"IF(J450=0,0,E452)","v":0},0.17,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M447,IF($E$3=\"Female\",M454,IF($E$3=\"Senior Citizen\",M461,M468)))","v":0}]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"IF(H450>150000,150000,60000)","v":60000},{"$f":"IF(H450>H454,H450-H454,0)","v":0},{"$f":"IF(I454>0,ROUND(I454*I450,0),0)","v":0},{"$f":"I454-J454","v":0},{"$f":"IF(H452>0,ROUND(H452*L450,0),0)","v":0},{"$f":"IF(K454>L454,0,L454-K454)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K445,IF($E$3=\"Female\",K452,IF($E$3=\"Senior Citizen\",K459,K466)))","v":0}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 65 years)"]
[0,50000,0,0,0,0,0,{"$f":"H443","v":0},{"$f":"VLOOKUP(H457,A457:C461,3)","v":0},{"$f":"INDEX(D457:D461,MATCH(I457,C457:C461,0))","v":0},{"$f":"INDEX(E457:E461,MATCH(I457,C457:C461,0))","v":0},{"$f":"IF(H457>H461,VLOOKUP(H457,A457:F461,6),0)","v":0},{"$f":"VLOOKUP(H457,A457:G461,7)","v":0}]
[{"$f":"B457+1","v":50001},60000,0.1,{"$f":"B457","v":50000},{"$f":"(B458-B457)*C458","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B458+1","v":60001},150000,0.2,{"$f":"B458","v":60000},{"$f":"E458+(B459-B458)*C459","v":19000},0.12,0,{"$f":"IF(I457=C461,E460+ROUND((H457-J457),0)*I457,IF(I457=C460,E459+ROUND((H457-J457)*I457,0),IF(I457=C459,E458+ROUND((H457-J457)*I457,0),IF(I457=C458,E457+ROUND((H457-J457)*I457,0),E456+ROUND((H457-J457)*I457,0)))))","v":0},{"$f":"MIN(K461:L461)","v":0},{"$f":"ROUND(SUM(H459+I459)*M457,0)","v":0},{"$f":"SUM(H459:J459)","v":0}]
[{"$f":"B459+1","v":150001},null,0.3,{"$f":"B459","v":150000},{"$f":"IF(J457=0,0,E459)","v":0},0.17,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"IF(H457>150000,150000,60000)","v":60000},{"$f":"IF(H457>H461,H457-H461,0)","v":0},{"$f":"IF(I461>0,ROUND(I461*I457,0),0)","v":0},{"$f":"I461-J461","v":0},{"$f":"IF(H459>0,ROUND(H459*L457,0),0)","v":0},{"$f":"IF(K461>L461,0,L461-K461)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H457","v":0},{"$f":"VLOOKUP(H464,A464:C468,3)","v":0},{"$f":"INDEX(D464:D468,MATCH(I464,C464:C468,0))","v":0},{"$f":"INDEX(E464:E468,MATCH(I464,C464:C468,0))","v":0},{"$f":"IF(H464>H468,VLOOKUP(H464,A464:F468,6),0)","v":0},{"$f":"VLOOKUP(H464,A464:G468,7)","v":0}]
[{"$f":"B464+1","v":50001},60000,0.1,{"$f":"B464","v":50000},{"$f":"(B465-B464)*C465","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B465+1","v":60001},150000,0.2,{"$f":"B465","v":60000},{"$f":"E465+(B466-B465)*C466","v":19000},0.12,0,{"$f":"IF(I464=C468,E467+ROUND((H464-J464),0)*I464,IF(I464=C467,E466+ROUND((H464-J464)*I464,0),IF(I464=C466,E465+ROUND((H464-J464)*I464,0),IF(I464=C465,E464+ROUND((H464-J464)*I464,0),E463+ROUND((H464-J464)*I464,0)))))","v":0},{"$f":"MIN(K468:L468)","v":0},{"$f":"ROUND(SUM(H466+I466)*M464,0)","v":0},{"$f":"SUM(H466:J466)","v":0}]
[{"$f":"B466+1","v":150001},null,0.3,{"$f":"B466","v":150000},{"$f":"IF(J464=0,0,E466)","v":0},0.17,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"IF(H464>150000,150000,60000)","v":60000},{"$f":"IF(H464>H468,H464-H468,0)","v":0},{"$f":"IF(I468>0,ROUND(I468*I464,0),0)","v":0},{"$f":"I468-J468","v":0},{"$f":"IF(H466>0,ROUND(H466*L464,0),0)","v":0},{"$f":"IF(K468>L468,0,L468-K468)","v":0}]
[null,null,2001,{"$f":"C469+1","v":2002},null,"2001-02"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C469","v":2001},{"$f":"D469","v":2002}]
[0,50000,0,0,0,0,0,{"$f":"INDEX('Tax Cal(89 Rebate)'!$N$6:$N$36,MATCH('Tax Table (Without Arr)'!F469,'Tax Cal(89 Rebate)'!$A$6:$A$36,0))","v":0},{"$f":"VLOOKUP(H472,A472:C476,3)","v":0},{"$f":"INDEX(D472:D476,MATCH(I472,C472:C476,0))","v":0},{"$f":"INDEX(E472:E476,MATCH(I472,C472:C476,0))","v":0},{"$f":"IF(H472>H476,VLOOKUP(H472,A472:F476,6),0)","v":0},{"$f":"VLOOKUP(H472,A472:G476,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B472,IF($E$3=\"Female\",B479,IF($E$3=\"Senior Citizen\",B486,B493)))","v":50000},0]
[{"$f":"B472+1","v":50001},60000,0.1,{"$f":"B472","v":50000},{"$f":"(B473-B472)*C473","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O472+1","v":50001},60000,0.1]
[{"$f":"B473+1","v":60001},150000,0.2,{"$f":"B473","v":60000},{"$f":"E473+(B474-B473)*C474","v":19000},0.02,0,{"$f":"IF(I472=C476,E475+ROUND((H472-J472),0)*I472,IF(I472=C475,E474+ROUND((H472-J472)*I472,0),IF(I472=C474,E473+ROUND((H472-J472)*I472,0),IF(I472=C473,E472+ROUND((H472-J472)*I472,0),E471+ROUND((H472-J472)*I472,0)))))","v":0},{"$f":"MIN(K476:L476)","v":0},{"$f":"ROUND(SUM(H474+I474)*M472,0)","v":0},{"$f":"SUM(H474:J474)","v":0},null,null,{"$f":"O473+1","v":60001},150000,0.2]
[{"$f":"B474+1","v":150001},null,0.3,{"$f":"B474","v":150000},{"$f":"IF(J472=0,0,E474)","v":0},0.02,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O474+1","v":150001},0,0.3]
["Surcharge Limit",null,null,60000,null,null,null,60000,{"$f":"IF(H472>H476,H472-H476,0)","v":0},{"$f":"IF(I476>0,ROUND(I476*I472,0),0)","v":0},{"$f":"I476-J476","v":0},{"$f":"IF(H474>0,ROUND(H474*L472,0),0)","v":0},{"$f":"IF(K476>L476,0,L476-K476)","v":0},{"$f":"O475+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H474,IF($E$3=\"Female\",H481,IF($E$3=\"Senior Citizen\",H488,H495)))","v":0}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I474,IF($E$3=\"Female\",I481,IF($E$3=\"Senior Citizen\",I488,I495)))","v":0}]
[0,50000,0,0,0,0,0,{"$f":"H472","v":0},{"$f":"VLOOKUP(H479,A479:C483,3)","v":0},{"$f":"INDEX(D479:D483,MATCH(I479,C479:C483,0))","v":0},{"$f":"INDEX(E479:E483,MATCH(I479,C479:C483,0))","v":0},{"$f":"IF(H479>H483,VLOOKUP(H479,A479:F483,6),0)","v":0},{"$f":"VLOOKUP(H479,A479:G483,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J474,IF($E$3=\"Female\",J481,IF($E$3=\"Senior Citizen\",J488,J495)))","v":0}]
[{"$f":"B479+1","v":50001},60000,0.1,{"$f":"B479","v":50000},{"$f":"(B480-B479)*C480","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K474,IF($E$3=\"Female\",K481,IF($E$3=\"Senior Citizen\",K488,K495)))","v":0}]
[{"$f":"B480+1","v":60001},150000,0.2,{"$f":"B480","v":60000},{"$f":"E480+(B481-B480)*C481","v":19000},0.02,0,{"$f":"IF(I479=C483,E482+ROUND((H479-J479),0)*I479,IF(I479=C482,E481+ROUND((H479-J479)*I479,0),IF(I479=C481,E480+ROUND((H479-J479)*I479,0),IF(I479=C480,E479+ROUND((H479-J479)*I479,0),E478+ROUND((H479-J479)*I479,0)))))","v":0},{"$f":"MIN(K483:L483)","v":0},{"$f":"ROUND(SUM(H481+I481)*M479,0)","v":0},{"$f":"SUM(H481:J481)","v":0},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A471,IF($E$3=\"Female\",A478,IF($E$3=\"Senior Citizen\",A485,A492)))","v":"(below 65 years)"}]
[{"$f":"B481+1","v":150001},null,0.3,{"$f":"B481","v":150000},{"$f":"IF(J479=0,0,E481)","v":0},0.02,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M476,IF($E$3=\"Female\",M483,IF($E$3=\"Senior Citizen\",M490,M497)))","v":0}]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H476","v":60000},{"$f":"IF(H479>H483,H479-H483,0)","v":0},{"$f":"IF(I483>0,ROUND(I483*I479,0),0)","v":0},{"$f":"I483-J483","v":0},{"$f":"IF(H481>0,ROUND(H481*L479,0),0)","v":0},{"$f":"IF(K483>L483,0,L483-K483)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K474,IF($E$3=\"Female\",K481,IF($E$3=\"Senior Citizen\",K488,K495)))","v":0}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 65 years)"]
[0,50000,0,0,0,0,0,{"$f":"H472","v":0},{"$f":"VLOOKUP(H486,A486:C490,3)","v":0},{"$f":"INDEX(D486:D490,MATCH(I486,C486:C490,0))","v":0},{"$f":"INDEX(E486:E490,MATCH(I486,C486:C490,0))","v":0},{"$f":"IF(H486>H490,VLOOKUP(H486,A486:F490,6),0)","v":0},{"$f":"VLOOKUP(H486,A486:G490,7)","v":0}]
[{"$f":"B486+1","v":50001},60000,0.1,{"$f":"B486","v":50000},{"$f":"(B487-B486)*C487","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B487+1","v":60001},150000,0.2,{"$f":"B487","v":60000},{"$f":"E487+(B488-B487)*C488","v":19000},0.1,0,{"$f":"IF(I486=C490,E489+ROUND((H486-J486),0)*I486,IF(I486=C489,E488+ROUND((H486-J486)*I486,0),IF(I486=C488,E487+ROUND((H486-J486)*I486,0),IF(I486=C487,E486+ROUND((H486-J486)*I486,0),E485+ROUND((H486-J486)*I486,0)))))","v":0},{"$f":"MIN(K490:L490)","v":0},{"$f":"ROUND(SUM(H488+I488)*M486,0)","v":0},{"$f":"SUM(H488:J488)","v":0}]
[{"$f":"B488+1","v":150001},null,0.3,{"$f":"B488","v":150000},{"$f":"IF(J486=0,0,E488)","v":0},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H483","v":60000},{"$f":"IF(H486>H490,H486-H490,0)","v":0},{"$f":"IF(I490>0,ROUND(I490*I486,0),0)","v":0},{"$f":"I490-J490","v":0},{"$f":"IF(H488>0,ROUND(H488*L486,0),0)","v":0},{"$f":"IF(K490>L490,0,L490-K490)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H472","v":0},{"$f":"VLOOKUP(H493,A493:C497,3)","v":0},{"$f":"INDEX(D493:D497,MATCH(I493,C493:C497,0))","v":0},{"$f":"INDEX(E493:E497,MATCH(I493,C493:C497,0))","v":0},{"$f":"IF(H493>H497,VLOOKUP(H493,A493:F497,6),0)","v":0},{"$f":"VLOOKUP(H493,A493:G497,7)","v":0}]
[{"$f":"B493+1","v":50001},60000,0.1,{"$f":"B493","v":50000},{"$f":"(B494-B493)*C494","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B494+1","v":60001},150000,0.2,{"$f":"B494","v":60000},{"$f":"E494+(B495-B494)*C495","v":19000},0.02,0,{"$f":"IF(I493=C497,E496+ROUND((H493-J493),0)*I493,IF(I493=C496,E495+ROUND((H493-J493)*I493,0),IF(I493=C495,E494+ROUND((H493-J493)*I493,0),IF(I493=C494,E493+ROUND((H493-J493)*I493,0),E492+ROUND((H493-J493)*I493,0)))))","v":0},{"$f":"MIN(K497:L497)","v":0},{"$f":"ROUND(SUM(H495+I495)*M493,0)","v":0},{"$f":"SUM(H495:J495)","v":0}]
[{"$f":"B495+1","v":150001},null,0.3,{"$f":"B495","v":150000},{"$f":"IF(J493=0,0,E495)","v":0},0.02,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H490","v":60000},{"$f":"IF(H493>H497,H493-H497,0)","v":0},{"$f":"IF(I497>0,ROUND(I497*I493,0),0)","v":0},{"$f":"I497-J497","v":0},{"$f":"IF(H495>0,ROUND(H495*L493,0),0)","v":0},{"$f":"IF(K497>L497,0,L497-K497)","v":0}]
[null,null,2002,{"$f":"C498+1","v":2003},null,"2002-03"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C498","v":2002},{"$f":"D498","v":2003}]
[0,50000,0,0,0,0,0,{"$f":"INDEX('Tax Cal(89 Rebate)'!$N$6:$N$36,MATCH('Tax Table (Without Arr)'!F498,'Tax Cal(89 Rebate)'!$A$6:$A$36,0))","v":0},{"$f":"VLOOKUP(H501,A501:C505,3)","v":0},{"$f":"INDEX(D501:D505,MATCH(I501,C501:C505,0))","v":0},{"$f":"INDEX(E501:E505,MATCH(I501,C501:C505,0))","v":0},{"$f":"IF(H501>H505,VLOOKUP(H501,A501:F505,6),0)","v":0},{"$f":"VLOOKUP(H501,A501:G505,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B501,IF($E$3=\"Female\",B508,IF($E$3=\"Senior Citizen\",B515,B522)))","v":50000},0]
[{"$f":"B501+1","v":50001},60000,0.1,{"$f":"B501","v":50000},{"$f":"(B502-B501)*C502","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O501+1","v":50001},60000,0.1]
[{"$f":"B502+1","v":60001},150000,0.2,{"$f":"B502","v":60000},{"$f":"E502+(B503-B502)*C503","v":19000},0.05,0,{"$f":"IF(I501=C505,E504+ROUND((H501-J501),0)*I501,IF(I501=C504,E503+ROUND((H501-J501)*I501,0),IF(I501=C503,E502+ROUND((H501-J501)*I501,0),IF(I501=C502,E501+ROUND((H501-J501)*I501,0),E500+ROUND((H501-J501)*I501,0)))))","v":0},{"$f":"MIN(K505:L505)","v":0},{"$f":"ROUND(SUM(H503+I503)*M501,0)","v":0},{"$f":"SUM(H503:J503)","v":0},null,null,{"$f":"O502+1","v":60001},150000,0.2]
[{"$f":"B503+1","v":150001},null,0.3,{"$f":"B503","v":150000},{"$f":"IF(J501=0,0,E503)","v":0},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O503+1","v":150001},0,0.3]
["Surcharge Limit",null,null,60000,null,null,null,60000,{"$f":"IF(H501>H505,H501-H505,0)","v":0},{"$f":"IF(I505>0,ROUND(I505*I501,0),0)","v":0},{"$f":"I505-J505","v":0},{"$f":"IF(H503>0,ROUND(H503*L501,0),0)","v":0},{"$f":"IF(K505>L505,0,L505-K505)","v":0},{"$f":"O504+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H503,IF($E$3=\"Female\",H510,IF($E$3=\"Senior Citizen\",H517,H524)))","v":0}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I503,IF($E$3=\"Female\",I510,IF($E$3=\"Senior Citizen\",I517,I524)))","v":0}]
[0,50000,0,0,0,0,0,{"$f":"H501","v":0},{"$f":"VLOOKUP(H508,A508:C512,3)","v":0},{"$f":"INDEX(D508:D512,MATCH(I508,C508:C512,0))","v":0},{"$f":"INDEX(E508:E512,MATCH(I508,C508:C512,0))","v":0},{"$f":"IF(H508>H512,VLOOKUP(H508,A508:F512,6),0)","v":0},{"$f":"VLOOKUP(H508,A508:G512,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J503,IF($E$3=\"Female\",J510,IF($E$3=\"Senior Citizen\",J517,J524)))","v":0}]
[{"$f":"B508+1","v":50001},60000,0.1,{"$f":"B508","v":50000},{"$f":"(B509-B508)*C509","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K503,IF($E$3=\"Female\",K510,IF($E$3=\"Senior Citizen\",K517,K524)))","v":0}]
[{"$f":"B509+1","v":60001},150000,0.2,{"$f":"B509","v":60000},{"$f":"E509+(B510-B509)*C510","v":19000},0.05,0,{"$f":"IF(I508=C512,E511+ROUND((H508-J508),0)*I508,IF(I508=C511,E510+ROUND((H508-J508)*I508,0),IF(I508=C510,E509+ROUND((H508-J508)*I508,0),IF(I508=C509,E508+ROUND((H508-J508)*I508,0),E507+ROUND((H508-J508)*I508,0)))))","v":0},{"$f":"MIN(K512:L512)","v":0},{"$f":"ROUND(SUM(H510+I510)*M508,0)","v":0},{"$f":"SUM(H510:J510)","v":0},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A500,IF($E$3=\"Female\",A507,IF($E$3=\"Senior Citizen\",A514,A521)))","v":"(below 65 years)"}]
[{"$f":"B510+1","v":150001},null,0.3,{"$f":"B510","v":150000},{"$f":"IF(J508=0,0,E510)","v":0},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M505,IF($E$3=\"Female\",M512,IF($E$3=\"Senior Citizen\",M519,M526)))","v":0}]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H505","v":60000},{"$f":"IF(H508>H512,H508-H512,0)","v":0},{"$f":"IF(I512>0,ROUND(I512*I508,0),0)","v":0},{"$f":"I512-J512","v":0},{"$f":"IF(H510>0,ROUND(H510*L508,0),0)","v":0},{"$f":"IF(K512>L512,0,L512-K512)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K503,IF($E$3=\"Female\",K510,IF($E$3=\"Senior Citizen\",K517,K524)))","v":0}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 65 years)"]
[0,50000,0,0,0,0,0,{"$f":"H501","v":0},{"$f":"VLOOKUP(H515,A515:C519,3)","v":0},{"$f":"INDEX(D515:D519,MATCH(I515,C515:C519,0))","v":0},{"$f":"INDEX(E515:E519,MATCH(I515,C515:C519,0))","v":0},{"$f":"IF(H515>H519,VLOOKUP(H515,A515:F519,6),0)","v":0},{"$f":"VLOOKUP(H515,A515:G519,7)","v":0}]
[{"$f":"B515+1","v":50001},60000,0.1,{"$f":"B515","v":50000},{"$f":"(B516-B515)*C516","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B516+1","v":60001},150000,0.2,{"$f":"B516","v":60000},{"$f":"E516+(B517-B516)*C517","v":19000},0.05,0,{"$f":"IF(I515=C519,E518+ROUND((H515-J515),0)*I515,IF(I515=C518,E517+ROUND((H515-J515)*I515,0),IF(I515=C517,E516+ROUND((H515-J515)*I515,0),IF(I515=C516,E515+ROUND((H515-J515)*I515,0),E514+ROUND((H515-J515)*I515,0)))))","v":0},{"$f":"MIN(K519:L519)","v":0},{"$f":"ROUND(SUM(H517+I517)*M515,0)","v":0},{"$f":"SUM(H517:J517)","v":0}]
[{"$f":"B517+1","v":150001},null,0.3,{"$f":"B517","v":150000},{"$f":"IF(J515=0,0,E517)","v":0},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H512","v":60000},{"$f":"IF(H515>H519,H515-H519,0)","v":0},{"$f":"IF(I519>0,ROUND(I519*I515,0),0)","v":0},{"$f":"I519-J519","v":0},{"$f":"IF(H517>0,ROUND(H517*L515,0),0)","v":0},{"$f":"IF(K519>L519,0,L519-K519)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H501","v":0},{"$f":"VLOOKUP(H522,A522:C526,3)","v":0},{"$f":"INDEX(D522:D526,MATCH(I522,C522:C526,0))","v":0},{"$f":"INDEX(E522:E526,MATCH(I522,C522:C526,0))","v":0},{"$f":"IF(H522>H526,VLOOKUP(H522,A522:F526,6),0)","v":0},{"$f":"VLOOKUP(H522,A522:G526,7)","v":0}]
[{"$f":"B522+1","v":50001},60000,0.1,{"$f":"B522","v":50000},{"$f":"(B523-B522)*C523","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B523+1","v":60001},150000,0.2,{"$f":"B523","v":60000},{"$f":"E523+(B524-B523)*C524","v":19000},0.05,0,{"$f":"IF(I522=C526,E525+ROUND((H522-J522),0)*I522,IF(I522=C525,E524+ROUND((H522-J522)*I522,0),IF(I522=C524,E523+ROUND((H522-J522)*I522,0),IF(I522=C523,E522+ROUND((H522-J522)*I522,0),E521+ROUND((H522-J522)*I522,0)))))","v":0},{"$f":"MIN(K526:L526)","v":0},{"$f":"ROUND(SUM(H524+I524)*M522,0)","v":0},{"$f":"SUM(H524:J524)","v":0}]
[{"$f":"B524+1","v":150001},null,0.3,{"$f":"B524","v":150000},{"$f":"IF(J522=0,0,E524)","v":0},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H519","v":60000},{"$f":"IF(H522>H526,H522-H526,0)","v":0},{"$f":"IF(I526>0,ROUND(I526*I522,0),0)","v":0},{"$f":"I526-J526","v":0},{"$f":"IF(H524>0,ROUND(H524*L522,0),0)","v":0},{"$f":"IF(K526>L526,0,L526-K526)","v":0}]
[null,null,2003,{"$f":"C527+1","v":2004},null,"2003-04"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C527","v":2003},{"$f":"D527","v":2004}]
[0,50000,0,0,0,0,0,{"$f":"INDEX('Tax Cal(89 Rebate)'!$N$6:$N$36,MATCH('Tax Table (Without Arr)'!F527,'Tax Cal(89 Rebate)'!$A$6:$A$36,0))","v":0},{"$f":"VLOOKUP(H530,A530:C534,3)","v":0},{"$f":"INDEX(D530:D534,MATCH(I530,C530:C534,0))","v":0},{"$f":"INDEX(E530:E534,MATCH(I530,C530:C534,0))","v":0},{"$f":"IF(H530>H534,VLOOKUP(H530,A530:F534,6),0)","v":0},{"$f":"VLOOKUP(H530,A530:G534,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B530,IF($E$3=\"Female\",B537,IF($E$3=\"Senior Citizen\",B544,B551)))","v":50000},0]
[{"$f":"B530+1","v":50001},60000,0.1,{"$f":"B530","v":50000},{"$f":"(B531-B530)*C531","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O530+1","v":50001},60000,0.1]
[{"$f":"B531+1","v":60001},150000,0.2,{"$f":"B531","v":60000},{"$f":"E531+(B532-B531)*C532","v":19000},0.1,0,{"$f":"IF(I530=C534,E533+ROUND((H530-J530),0)*I530,IF(I530=C533,E532+ROUND((H530-J530)*I530,0),IF(I530=C532,E531+ROUND((H530-J530)*I530,0),IF(I530=C531,E530+ROUND((H530-J530)*I530,0),E529+ROUND((H530-J530)*I530,0)))))","v":0},{"$f":"MIN(K534:L534)","v":0},{"$f":"ROUND(SUM(H532+I532)*M530,0)","v":0},{"$f":"SUM(H532:J532)","v":0},null,null,{"$f":"O531+1","v":60001},150000,0.2]
[{"$f":"B532+1","v":150001},null,0.3,{"$f":"B532","v":150000},{"$f":"IF(J530=0,0,E532)","v":0},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O532+1","v":150001},0,0.3]
["Surcharge Limit",null,null,850000,null,null,null,850000,{"$f":"IF(H530>H534,H530-H534,0)","v":0},{"$f":"IF(I534>0,ROUND(I534*I530,0),0)","v":0},{"$f":"I534-J534","v":0},{"$f":"IF(H532>0,ROUND(H532*L530,0),0)","v":0},{"$f":"IF(K534>L534,0,L534-K534)","v":0},{"$f":"O533+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H532,IF($E$3=\"Female\",H539,IF($E$3=\"Senior Citizen\",H546,H553)))","v":0}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I532,IF($E$3=\"Female\",I539,IF($E$3=\"Senior Citizen\",I546,I553)))","v":0}]
[0,50000,0,0,0,0,0,{"$f":"H530","v":0},{"$f":"VLOOKUP(H537,A537:C541,3)","v":0},{"$f":"INDEX(D537:D541,MATCH(I537,C537:C541,0))","v":0},{"$f":"INDEX(E537:E541,MATCH(I537,C537:C541,0))","v":0},{"$f":"IF(H537>H541,VLOOKUP(H537,A537:F541,6),0)","v":0},{"$f":"VLOOKUP(H537,A537:G541,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J532,IF($E$3=\"Female\",J539,IF($E$3=\"Senior Citizen\",J546,J553)))","v":0}]
[{"$f":"B537+1","v":50001},60000,0.1,{"$f":"B537","v":50000},{"$f":"(B538-B537)*C538","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K532,IF($E$3=\"Female\",K539,IF($E$3=\"Senior Citizen\",K546,K553)))","v":0}]
[{"$f":"B538+1","v":60001},150000,0.2,{"$f":"B538","v":60000},{"$f":"E538+(B539-B538)*C539","v":19000},0.1,0,{"$f":"IF(I537=C541,E540+ROUND((H537-J537),0)*I537,IF(I537=C540,E539+ROUND((H537-J537)*I537,0),IF(I537=C539,E538+ROUND((H537-J537)*I537,0),IF(I537=C538,E537+ROUND((H537-J537)*I537,0),E536+ROUND((H537-J537)*I537,0)))))","v":0},{"$f":"MIN(K541:L541)","v":0},{"$f":"ROUND(SUM(H539+I539)*M537,0)","v":0},{"$f":"SUM(H539:J539)","v":0},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A529,IF($E$3=\"Female\",A536,IF($E$3=\"Senior Citizen\",A543,A550)))","v":"(below 65 years)"}]
[{"$f":"B539+1","v":150001},null,0.3,{"$f":"B539","v":150000},{"$f":"IF(J537=0,0,E539)","v":0},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M534,IF($E$3=\"Female\",M541,IF($E$3=\"Senior Citizen\",M548,M555)))","v":0}]
["Surcharge Limit",null,null,850000,null,null,null,{"$f":"H534","v":850000},{"$f":"IF(H537>H541,H537-H541,0)","v":0},{"$f":"IF(I541>0,ROUND(I541*I537,0),0)","v":0},{"$f":"I541-J541","v":0},{"$f":"IF(H539>0,ROUND(H539*L537,0),0)","v":0},{"$f":"IF(K541>L541,0,L541-K541)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K532,IF($E$3=\"Female\",K539,IF($E$3=\"Senior Citizen\",K546,K553)))","v":0}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 65 years)"]
[0,50000,0,0,0,0,0,{"$f":"H530","v":0},{"$f":"VLOOKUP(H544,A544:C548,3)","v":0},{"$f":"INDEX(D544:D548,MATCH(I544,C544:C548,0))","v":0},{"$f":"INDEX(E544:E548,MATCH(I544,C544:C548,0))","v":0},{"$f":"IF(H544>H548,VLOOKUP(H544,A544:F548,6),0)","v":0},{"$f":"VLOOKUP(H544,A544:G548,7)","v":0}]
[{"$f":"B544+1","v":50001},60000,0.1,{"$f":"B544","v":50000},{"$f":"(B545-B544)*C545","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B545+1","v":60001},150000,0.2,{"$f":"B545","v":60000},{"$f":"E545+(B546-B545)*C546","v":19000},0.1,0,{"$f":"IF(I544=C548,E547+ROUND((H544-J544),0)*I544,IF(I544=C547,E546+ROUND((H544-J544)*I544,0),IF(I544=C546,E545+ROUND((H544-J544)*I544,0),IF(I544=C545,E544+ROUND((H544-J544)*I544,0),E543+ROUND((H544-J544)*I544,0)))))","v":0},{"$f":"MIN(K548:L548)","v":0},{"$f":"ROUND(SUM(H546+I546)*M544,0)","v":0},{"$f":"SUM(H546:J546)","v":0}]
[{"$f":"B546+1","v":150001},null,0.3,{"$f":"B546","v":150000},{"$f":"IF(J544=0,0,E546)","v":0},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,850000,null,null,null,{"$f":"H541","v":850000},{"$f":"IF(H544>H548,H544-H548,0)","v":0},{"$f":"IF(I548>0,ROUND(I548*I544,0),0)","v":0},{"$f":"I548-J548","v":0},{"$f":"IF(H546>0,ROUND(H546*L544,0),0)","v":0},{"$f":"IF(K548>L548,0,L548-K548)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H530","v":0},{"$f":"VLOOKUP(H551,A551:C555,3)","v":0},{"$f":"INDEX(D551:D555,MATCH(I551,C551:C555,0))","v":0},{"$f":"INDEX(E551:E555,MATCH(I551,C551:C555,0))","v":0},{"$f":"IF(H551>H555,VLOOKUP(H551,A551:F555,6),0)","v":0},{"$f":"VLOOKUP(H551,A551:G555,7)","v":0}]
[{"$f":"B551+1","v":50001},60000,0.1,{"$f":"B551","v":50000},{"$f":"(B552-B551)*C552","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B552+1","v":60001},150000,0.2,{"$f":"B552","v":60000},{"$f":"E552+(B553-B552)*C553","v":19000},0.1,0,{"$f":"IF(I551=C555,E554+ROUND((H551-J551),0)*I551,IF(I551=C554,E553+ROUND((H551-J551)*I551,0),IF(I551=C553,E552+ROUND((H551-J551)*I551,0),IF(I551=C552,E551+ROUND((H551-J551)*I551,0),E550+ROUND((H551-J551)*I551,0)))))","v":0},{"$f":"MIN(K555:L555)","v":0},{"$f":"ROUND(SUM(H553+I553)*M551,0)","v":0},{"$f":"SUM(H553:J553)","v":0}]
[{"$f":"B553+1","v":150001},null,0.3,{"$f":"B553","v":150000},{"$f":"IF(J551=0,0,E553)","v":0},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,850000,null,null,null,{"$f":"H548","v":850000},{"$f":"IF(H551>H555,H551-H555,0)","v":0},{"$f":"IF(I555>0,ROUND(I555*I551,0),0)","v":0},{"$f":"I555-J555","v":0},{"$f":"IF(H553>0,ROUND(H553*L551,0),0)","v":0},{"$f":"IF(K555>L555,0,L555-K555)","v":0}]
[null,null,2004,{"$f":"C556+1","v":2005},null,"2004-05",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2004,{"$f":"AD556+1","v":2005},null,"2004-05"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due",null,null,null,"Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C556","v":2004},{"$f":"D556","v":2005},null,null,null,null,null,null,null,null,null,null,null,"(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"AD556","v":2004},{"$f":"AE556","v":2005}]
[0,50000,0,0,0,0,0,{"$f":"INDEX('Tax Cal(89 Rebate)'!$N$6:$N$36,MATCH('Tax Table (Without Arr)'!F556,'Tax Cal(89 Rebate)'!$A$6:$A$36,0))","v":0},{"$f":"VLOOKUP(H559,A559:C563,3)","v":0},{"$f":"INDEX(D559:D563,MATCH(I559,C559:C563,0))","v":0},{"$f":"INDEX(E559:E563,MATCH(I559,C559:C563,0))","v":0},{"$f":"IF(H559>H563,VLOOKUP(H559,A559:F563,6),0)","v":0},{"$f":"VLOOKUP(H559,A559:G563,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B559,IF($E$3=\"Female\",B566,IF($E$3=\"Senior Citizen\",B573,B580)))","v":50000},0,null,null,null,null,null,null,null,null,null,null,null,0,50000,0,0,0,0,0,{"$f":"INDEX('Tax Cal(89 Rebate)'!$N$6:$N$36,MATCH('Tax Table (Without Arr)'!AG556,'Tax Cal(89 Rebate)'!$A$6:$A$36,0))","v":0},{"$f":"VLOOKUP(AI559,AB559:AD563,3)","v":0},{"$f":"INDEX(AE559:AE563,MATCH(AJ559,AD559:AD563,0))","v":0},{"$f":"INDEX(AF559:AF563,MATCH(AJ559,AD559:AD563,0))","v":0},{"$f":"IF(AI559>AI563,VLOOKUP(AI559,AB559:AG563,6),0)","v":0},{"$f":"VLOOKUP(AI559,AB559:AH563,7)","v":0},0,{"$f":"IF($E$3=\"Male\",AC559,IF($E$3=\"Female\",AC566,IF($E$3=\"Senior Citizen\",AC573,AC580)))","v":50000},0]
[{"$f":"B559+1","v":50001},60000,0.1,{"$f":"B559","v":50000},{"$f":"(B560-B559)*C560","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O559+1","v":50001},60000,0.1,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AC559+1","v":50001},60000,0.1,{"$f":"AC559","v":50000},{"$f":"(AC560-AC559)*AD560","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"AP559+1","v":50001},60000,0.1]
[{"$f":"B560+1","v":60001},150000,0.2,{"$f":"B560","v":60000},{"$f":"E560+(B561-B560)*C561","v":19000},0.1,0.02,{"$f":"IF(I559=C563,E562+ROUND((H559-J559),0)*I559,IF(I559=C562,E561+ROUND((H559-J559)*I559,0),IF(I559=C561,E560+ROUND((H559-J559)*I559,0),IF(I559=C560,E559+ROUND((H559-J559)*I559,0),E558+ROUND((H559-J559)*I559,0)))))-AQ576","v":0},{"$f":"MIN(K563:L563)","v":0},{"$f":"ROUND(SUM(H561+I561)*M559,0)","v":0},{"$f":"SUM(H561:J561)","v":0},null,null,{"$f":"O560+1","v":60001},150000,0.2,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AC560+1","v":60001},150000,0.2,{"$f":"AC560","v":60000},{"$f":"AF560+(AC561-AC560)*AD561","v":19000},0.1,0.02,{"$f":"IF(AJ559=AD563,AF562+ROUND((AI559-AK559),0)*AJ559,IF(AJ559=AD562,AF561+ROUND((AI559-AK559)*AJ559,0),IF(AJ559=AD561,AF560+ROUND((AI559-AK559)*AJ559,0),IF(AJ559=AD560,AF559+ROUND((AI559-AK559)*AJ559,0),AF558+ROUND((AI559-AK559)*AJ559,0)))))","v":0},{"$f":"MIN(AL563:AM563)","v":0},{"$f":"ROUND(SUM(AI561+AJ561)*AN559,0)","v":0},{"$f":"SUM(AI561:AK561)","v":0},null,null,{"$f":"AP560+1","v":60001},150000,0.2]
[{"$f":"B561+1","v":150001},null,0.3,{"$f":"B561","v":150000},{"$f":"IF(J559=0,0,E561)","v":0},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O561+1","v":150001},0,0.3,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AC561+1","v":150001},null,0.3,{"$f":"AC561","v":150000},{"$f":"IF(AK559=0,0,AF561)","v":0},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"AP561+1","v":150001},0,0.3]
["Surcharge Limit",null,null,850000,null,null,null,850000,{"$f":"IF(H559>H563,H559-H563,0)","v":0},{"$f":"IF(I563>0,ROUND(I563*I559,0),0)","v":0},{"$f":"I563-J563","v":0},{"$f":"IF(H561>0,ROUND(H561*L559,0),0)","v":0},{"$f":"IF(K563>L563,0,L563-K563)","v":0},{"$f":"O562+1","v":1},0,0,null,null,null,null,null,null,null,null,null,null,null,"Surcharge Limit",null,null,850000,null,null,null,850000,{"$f":"IF(AI559>AI563,AI559-AI563,0)","v":0},{"$f":"IF(AJ563>0,ROUND(AJ563*AJ559,0),0)","v":0},{"$f":"AJ563-AK563","v":0},{"$f":"IF(AI561>0,ROUND(AI561*AM559,0),0)","v":0},{"$f":"IF(AL563>AM563,0,AM563-AL563)","v":0},{"$f":"AP562+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H561,IF($E$3=\"Female\",H568,IF($E$3=\"Senior Citizen\",H575,H582)))","v":0},null,null,null,null,null,null,null,null,null,null,null,"Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",AI561,IF($E$3=\"Female\",AI568,IF($E$3=\"Senior Citizen\",AI575,AI582)))","v":0}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I561,IF($E$3=\"Female\",I568,IF($E$3=\"Senior Citizen\",I575,I582)))","v":0},null,null,null,null,null,null,null,null,null,null,null,"(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",AJ561,IF($E$3=\"Female\",AJ568,IF($E$3=\"Senior Citizen\",AJ575,AJ582)))","v":0}]
[0,50000,0,0,0,0,0,{"$f":"H559","v":0},{"$f":"VLOOKUP(H566,A566:C570,3)","v":0},{"$f":"INDEX(D566:D570,MATCH(I566,C566:C570,0))","v":0},{"$f":"INDEX(E566:E570,MATCH(I566,C566:C570,0))","v":0},{"$f":"IF(H566>H570,VLOOKUP(H566,A566:F570,6),0)","v":0},{"$f":"VLOOKUP(H566,A566:G570,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J561,IF($E$3=\"Female\",J568,IF($E$3=\"Senior Citizen\",J575,J582)))","v":0},null,null,null,null,null,null,null,null,null,null,null,0,50000,0,0,0,0,0,{"$f":"AI559","v":0},{"$f":"VLOOKUP(AI566,AB566:AD570,3)","v":0},{"$f":"INDEX(AE566:AE570,MATCH(AJ566,AD566:AD570,0))","v":0},{"$f":"INDEX(AF566:AF570,MATCH(AJ566,AD566:AD570,0))","v":0},{"$f":"IF(AI566>AI570,VLOOKUP(AI566,AB566:AG570,6),0)","v":0},{"$f":"VLOOKUP(AI566,AB566:AH570,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",AK561,IF($E$3=\"Female\",AK568,IF($E$3=\"Senior Citizen\",AK575,AK582)))","v":0}]
[{"$f":"B566+1","v":50001},60000,0.1,{"$f":"B566","v":50000},{"$f":"(B567-B566)*C567","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K561,IF($E$3=\"Female\",K568,IF($E$3=\"Senior Citizen\",K575,K582)))","v":0},null,null,null,null,null,null,null,null,null,null,null,{"$f":"AC566+1","v":50001},60000,0.1,{"$f":"AC566","v":50000},{"$f":"(AC567-AC566)*AD567","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",AL561,IF($E$3=\"Female\",AL568,IF($E$3=\"Senior Citizen\",AL575,AL582)))","v":0}]
[{"$f":"B567+1","v":60001},150000,0.2,{"$f":"B567","v":60000},{"$f":"E567+(B568-B567)*C568","v":19000},0.1,0.02,{"$f":"IF(I566=C570,E569+ROUND((H566-J566),0)*I566,IF(I566=C569,E568+ROUND((H566-J566)*I566,0),IF(I566=C568,E567+ROUND((H566-J566)*I566,0),IF(I566=C567,E566+ROUND((H566-J566)*I566,0),E565+ROUND((H566-J566)*I566,0)))))-AQ583","v":0},{"$f":"MIN(K570:L570)","v":0},{"$f":"ROUND(SUM(H568+I568)*M566,0)","v":0},{"$f":"SUM(H568:J568)","v":0},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A558,IF($E$3=\"Female\",A565,IF($E$3=\"Senior Citizen\",A572,A579)))","v":"(below 65 years)"},null,null,null,null,null,null,null,null,null,null,null,{"$f":"AC567+1","v":60001},150000,0.2,{"$f":"AC567","v":60000},{"$f":"AF567+(AC568-AC567)*AD568","v":19000},0.1,0.02,{"$f":"IF(AJ566=AD570,AF569+ROUND((AI566-AK566),0)*AJ566,IF(AJ566=AD569,AF568+ROUND((AI566-AK566)*AJ566,0),IF(AJ566=AD568,AF567+ROUND((AI566-AK566)*AJ566,0),IF(AJ566=AD567,AF566+ROUND((AI566-AK566)*AJ566,0),AF565+ROUND((AI566-AK566)*AJ566,0)))))","v":0},{"$f":"MIN(AL570:AM570)","v":0},{"$f":"ROUND(SUM(AI568+AJ568)*AN566,0)","v":0},{"$f":"SUM(AI568:AK568)","v":0},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",AB558,IF($E$3=\"Female\",AB565,IF($E$3=\"Senior Citizen\",AB572,AB579)))","v":"(below 65 years)"}]
[{"$f":"B568+1","v":150001},null,0.3,{"$f":"B568","v":150000},{"$f":"IF(J566=0,0,E568)","v":0},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M563,IF($E$3=\"Female\",M570,IF($E$3=\"Senior Citizen\",M577,M584)))","v":0},null,null,null,null,null,null,null,null,null,null,null,{"$f":"AC568+1","v":150001},null,0.3,{"$f":"AC568","v":150000},{"$f":"IF(AK566=0,0,AF568)","v":0},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",AN563,IF($E$3=\"Female\",AN570,IF($E$3=\"Senior Citizen\",AN577,AN584)))","v":0}]
["Surcharge Limit",null,null,850000,null,null,null,{"$f":"H563","v":850000},{"$f":"IF(H566>H570,H566-H570,0)","v":0},{"$f":"IF(I570>0,ROUND(I570*I566,0),0)","v":0},{"$f":"I570-J570","v":0},{"$f":"IF(H568>0,ROUND(H568*L566,0),0)","v":0},{"$f":"IF(K570>L570,0,L570-K570)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K561,IF($E$3=\"Female\",K568,IF($E$3=\"Senior Citizen\",K575,K582)))","v":0},null,null,null,null,null,null,null,null,null,null,null,"Surcharge Limit",null,null,850000,null,null,null,{"$f":"AI563","v":850000},{"$f":"IF(AI566>AI570,AI566-AI570,0)","v":0},{"$f":"IF(AJ570>0,ROUND(AJ570*AJ566,0),0)","v":0},{"$f":"AJ570-AK570","v":0},{"$f":"IF(AI568>0,ROUND(AI568*AM566,0),0)","v":0},{"$f":"IF(AL570>AM570,0,AM570-AL570)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",AL561,IF($E$3=\"Female\",AL568,IF($E$3=\"Senior Citizen\",AL575,AL582)))","v":0}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"Treatment of sect 80D",null,null,null,null,null,null,null,null,null,null,null,null,null,"(Above 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"Treatment of sect 80D"]
[0,50000,0,0,0,0,0,{"$f":"H559","v":0},{"$f":"VLOOKUP(H573,A573:C577,3)","v":0},{"$f":"INDEX(D573:D577,MATCH(I573,C573:C577,0))","v":0},{"$f":"INDEX(E573:E577,MATCH(I573,C573:C577,0))","v":0},{"$f":"IF(H573>H577,VLOOKUP(H573,A573:F577,6),0)","v":0},{"$f":"VLOOKUP(H573,A573:G577,7)","v":0},"Taxable income",null,{"$f":"INDEX('Tax Cal(89 Rebate)'!$F$6:$F$36,MATCH('Tax Table (With Arr)'!F556,'Tax Cal(89 Rebate)'!$A$6:$A$36,0))","v":0},null,null,null,null,null,null,null,null,null,null,null,0,50000,0,0,0,0,0,{"$f":"AI559","v":0},{"$f":"VLOOKUP(AI573,AB573:AD577,3)","v":0},{"$f":"INDEX(AE573:AE577,MATCH(AJ573,AD573:AD577,0))","v":0},{"$f":"INDEX(AF573:AF577,MATCH(AJ573,AD573:AD577,0))","v":0},{"$f":"IF(AI573>AI577,VLOOKUP(AI573,AB573:AG577,6),0)","v":0},{"$f":"VLOOKUP(AI573,AB573:AH577,7)","v":0},"Taxable income",null,{"$f":"INDEX('Tax Cal(89 Rebate)'!$N$6:$N$36,MATCH('Tax Table (Without Arr)'!AG556,'Tax Cal(89 Rebate)'!$A$6:$A$36,0))","v":0}]
[{"$f":"B573+1","v":50001},60000,0.1,{"$f":"B573","v":50000},{"$f":"(B574-B573)*C574","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"Due Tax",null,{"$f":"P564","v":0},null,null,null,null,null,null,null,null,null,null,null,{"$f":"AC573+1","v":50001},60000,0.1,{"$f":"AC573","v":50000},{"$f":"(AC574-AC573)*AD574","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"Due Tax",null,{"$f":"AQ564","v":0}]
[{"$f":"B574+1","v":60001},150000,0.2,{"$f":"B574","v":60000},{"$f":"E574+(B575-B574)*C575","v":19000},0.1,0.02,{"$f":"IF(I573=C577,E576+ROUND((H573-J573),0)*I573,IF(I573=C576,E575+ROUND((H573-J573)*I573,0),IF(I573=C575,E574+ROUND((H573-J573)*I573,0),IF(I573=C574,E573+ROUND((H573-J573)*I573,0),E572+ROUND((H573-J573)*I573,0)))))-AQ590","v":0},{"$f":"MIN(K577:L577)","v":0},{"$f":"ROUND(SUM(H575+I575)*M573,0)","v":0},{"$f":"SUM(H575:J575)","v":0},null,null,"Calculated amt",null,{"$f":"IF(P573<100000,P574,P574-(P573-100000))","v":0},null,null,null,null,null,null,null,null,null,null,null,{"$f":"AC574+1","v":60001},150000,0.2,{"$f":"AC574","v":60000},{"$f":"AF574+(AC575-AC574)*AD575","v":19000},0.1,0.02,{"$f":"IF(AJ573=AD577,AF576+ROUND((AI573-AK573),0)*AJ573,IF(AJ573=AD576,AF575+ROUND((AI573-AK573)*AJ573,0),IF(AJ573=AD575,AF574+ROUND((AI573-AK573)*AJ573,0),IF(AJ573=AD574,AF573+ROUND((AI573-AK573)*AJ573,0),AF572+ROUND((AI573-AK573)*AJ573,0)))))","v":0},{"$f":"MIN(AL577:AM577)","v":0},{"$f":"ROUND(SUM(AI575+AJ575)*AN573,0)","v":0},{"$f":"SUM(AI575:AK575)","v":0},null,null,"Calculated amt",null,{"$f":"IF(AQ573<100000,AQ574,AQ574-(AQ573-100000))","v":0}]
[{"$f":"B575+1","v":150001},null,0.3,{"$f":"B575","v":150000},{"$f":"IF(J573=0,0,E575)","v":0},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Rebate u/s 80D",null,{"$f":"IF(P575>0,P575,0)","v":0},null,null,null,null,null,null,null,null,null,null,null,{"$f":"AC575+1","v":150001},null,0.3,{"$f":"AC575","v":150000},{"$f":"IF(AK573=0,0,AF575)","v":0},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Rebate u/s 80D",null,{"$f":"IF(AQ575>0,AQ575,0)","v":0}]
["Surcharge Limit",null,null,850000,null,null,null,{"$f":"H570","v":850000},{"$f":"IF(H573>H577,H573-H577,0)","v":0},{"$f":"IF(I577>0,ROUND(I577*I573,0),0)","v":0},{"$f":"I577-J577","v":0},{"$f":"IF(H575>0,ROUND(H575*L573,0),0)","v":0},{"$f":"IF(K577>L577,0,L577-K577)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Surcharge Limit",null,null,850000,null,null,null,{"$f":"AI570","v":850000},{"$f":"IF(AI573>AI577,AI573-AI577,0)","v":0},{"$f":"IF(AJ577>0,ROUND(AJ577*AJ573,0),0)","v":0},{"$f":"AJ577-AK577","v":0},{"$f":"IF(AI575>0,ROUND(AI575*AM573,0),0)","v":0},{"$f":"IF(AL577>AM577,0,AM577-AL577)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H559","v":0},{"$f":"VLOOKUP(H580,A580:C584,3)","v":0},{"$f":"INDEX(D580:D584,MATCH(I580,C580:C584,0))","v":0},{"$f":"INDEX(E580:E584,MATCH(I580,C580:C584,0))","v":0},{"$f":"IF(H580>H584,VLOOKUP(H580,A580:F584,6),0)","v":0},{"$f":"VLOOKUP(H580,A580:G584,7)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,50000,0,0,0,0,0,{"$f":"AI559","v":0},{"$f":"VLOOKUP(AI580,AB580:AD584,3)","v":0},{"$f":"INDEX(AE580:AE584,MATCH(AJ580,AD580:AD584,0))","v":0},{"$f":"INDEX(AF580:AF584,MATCH(AJ580,AD580:AD584,0))","v":0},{"$f":"IF(AI580>AI584,VLOOKUP(AI580,AB580:AG584,6),0)","v":0},{"$f":"VLOOKUP(AI580,AB580:AH584,7)","v":0}]
[{"$f":"B580+1","v":50001},60000,0.1,{"$f":"B580","v":50000},{"$f":"(B581-B580)*C581","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AC580+1","v":50001},60000,0.1,{"$f":"AC580","v":50000},{"$f":"(AC581-AC580)*AD581","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B581+1","v":60001},150000,0.2,{"$f":"B581","v":60000},{"$f":"E581+(B582-B581)*C582","v":19000},0.1,0.02,{"$f":"IF(I580=C584,E583+ROUND((H580-J580),0)*I580,IF(I580=C583,E582+ROUND((H580-J580)*I580,0),IF(I580=C582,E581+ROUND((H580-J580)*I580,0),IF(I580=C581,E580+ROUND((H580-J580)*I580,0),E579+ROUND((H580-J580)*I580,0)))))-AQ597","v":0},{"$f":"MIN(K584:L584)","v":0},{"$f":"ROUND(SUM(H582+I582)*M580,0)","v":0},{"$f":"SUM(H582:J582)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AC581+1","v":60001},150000,0.2,{"$f":"AC581","v":60000},{"$f":"AF581+(AC582-AC581)*AD582","v":19000},0.1,0.02,{"$f":"IF(AJ580=AD584,AF583+ROUND((AI580-AK580),0)*AJ580,IF(AJ580=AD583,AF582+ROUND((AI580-AK580)*AJ580,0),IF(AJ580=AD582,AF581+ROUND((AI580-AK580)*AJ580,0),IF(AJ580=AD581,AF580+ROUND((AI580-AK580)*AJ580,0),AF579+ROUND((AI580-AK580)*AJ580,0)))))","v":0},{"$f":"MIN(AL584:AM584)","v":0},{"$f":"ROUND(SUM(AI582+AJ582)*AN580,0)","v":0},{"$f":"SUM(AI582:AK582)","v":0}]
[{"$f":"B582+1","v":150001},null,0.3,{"$f":"B582","v":150000},{"$f":"IF(J580=0,0,E582)","v":0},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AC582+1","v":150001},null,0.3,{"$f":"AC582","v":150000},{"$f":"IF(AK580=0,0,AF582)","v":0},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,850000,null,null,null,{"$f":"H577","v":850000},{"$f":"IF(H580>H584,H580-H584,0)","v":0},{"$f":"IF(I584>0,ROUND(I584*I580,0),0)","v":0},{"$f":"I584-J584","v":0},{"$f":"IF(H582>0,ROUND(H582*L580,0),0)","v":0},{"$f":"IF(K584>L584,0,L584-K584)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Surcharge Limit",null,null,850000,null,null,null,{"$f":"AI577","v":850000},{"$f":"IF(AI580>AI584,AI580-AI584,0)","v":0},{"$f":"IF(AJ584>0,ROUND(AJ584*AJ580,0),0)","v":0},{"$f":"AJ584-AK584","v":0},{"$f":"IF(AI582>0,ROUND(AI582*AM580,0),0)","v":0},{"$f":"IF(AL584>AM584,0,AM584-AL584)","v":0}]
[null,null,2005,{"$f":"C585+1","v":2006},null,"2005-06"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C585","v":2005},{"$f":"D585","v":2006}]
[0,100000,0,0,0,0,0,{"$f":"INDEX('Tax Cal(89 Rebate)'!$N$6:$N$36,MATCH('Tax Table (Without Arr)'!F585,'Tax Cal(89 Rebate)'!$A$6:$A$36,0))","v":0},{"$f":"VLOOKUP(H588,A588:C592,3)","v":0},{"$f":"INDEX(D588:D592,MATCH(I588,C588:C592,0))","v":0},{"$f":"INDEX(E588:E592,MATCH(I588,C588:C592,0))","v":0},{"$f":"IF(H588>H592,VLOOKUP(H588,A588:F592,6),0)","v":0},{"$f":"VLOOKUP(H588,A588:G592,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B588,IF($E$3=\"Female\",B595,IF($E$3=\"Senior Citizen\",B602,B609)))","v":100000},0]
[{"$f":"B588+1","v":100001},150000,0.1,{"$f":"B588","v":100000},{"$f":"(B589-B588)*C589","v":5000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O588+1","v":100001},150000,0.1]
[{"$f":"B589+1","v":150001},250000,0.2,{"$f":"B589","v":150000},{"$f":"E589+(B590-B589)*C590","v":25000},0.1,0.02,{"$f":"IF(I588=C592,E591+ROUND((H588-J588),0)*I588,IF(I588=C591,E590+ROUND((H588-J588)*I588,0),IF(I588=C590,E589+ROUND((H588-J588)*I588,0),IF(I588=C589,E588+ROUND((H588-J588)*I588,0),E587+ROUND((H588-J588)*I588,0)))))","v":0},{"$f":"MIN(K592:L592)","v":0},{"$f":"ROUND(SUM(H590+I590)*M588,0)","v":0},{"$f":"SUM(H590:J590)","v":0},null,null,{"$f":"O589+1","v":150001},250000,0.2]
[{"$f":"B590+1","v":250001},null,0.3,{"$f":"B590","v":250000},{"$f":"IF(J588=0,0,E590)","v":0},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O590+1","v":250001},0,0.3]
["Surcharge Limit",null,null,1000000,null,null,null,1000000,{"$f":"IF(H588>H592,H588-H592,0)","v":0},{"$f":"IF(I592>0,ROUND(I592*I588,0),0)","v":0},{"$f":"I592-J592","v":0},{"$f":"IF(H590>0,ROUND(H590*L588,0),0)","v":0},{"$f":"IF(K592>L592,0,L592-K592)","v":0},{"$f":"O591+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H590,IF($E$3=\"Female\",H597,IF($E$3=\"Senior Citizen\",H604,H611)))","v":0}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I590,IF($E$3=\"Female\",I597,IF($E$3=\"Senior Citizen\",I604,I611)))","v":0}]
[0,135000,0,0,0,0,0,{"$f":"H588","v":0},{"$f":"VLOOKUP(H595,A595:C599,3)","v":0},{"$f":"INDEX(D595:D599,MATCH(I595,C595:C599,0))","v":0},{"$f":"INDEX(E595:E599,MATCH(I595,C595:C599,0))","v":0},{"$f":"IF(H595>H599,VLOOKUP(H595,A595:F599,6),0)","v":0},{"$f":"VLOOKUP(H595,A595:G599,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J590,IF($E$3=\"Female\",J597,IF($E$3=\"Senior Citizen\",J604,J611)))","v":0}]
[{"$f":"B595+1","v":135001},150000,0.1,{"$f":"B595","v":135000},{"$f":"(B596-B595)*C596","v":1500},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K590,IF($E$3=\"Female\",K597,IF($E$3=\"Senior Citizen\",K604,K611)))","v":0}]
[{"$f":"B596+1","v":150001},250000,0.2,{"$f":"B596","v":150000},{"$f":"E596+(B597-B596)*C597","v":21500},0.1,0.02,{"$f":"IF(I595=C599,E598+ROUND((H595-J595),0)*I595,IF(I595=C598,E597+ROUND((H595-J595)*I595,0),IF(I595=C597,E596+ROUND((H595-J595)*I595,0),IF(I595=C596,E595+ROUND((H595-J595)*I595,0),E594+ROUND((H595-J595)*I595,0)))))","v":0},{"$f":"MIN(K599:L599)","v":0},{"$f":"ROUND(SUM(H597+I597)*M595,0)","v":0},{"$f":"SUM(H597:J597)","v":0},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A587,IF($E$3=\"Female\",A594,IF($E$3=\"Senior Citizen\",A601,A608)))","v":"(below 65 years)"}]
[{"$f":"B597+1","v":250001},null,0.3,{"$f":"B597","v":250000},{"$f":"IF(J595=0,0,E597)","v":0},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M592,IF($E$3=\"Female\",M599,IF($E$3=\"Senior Citizen\",M606,M613)))","v":0}]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H592","v":1000000},{"$f":"IF(H595>H599,H595-H599,0)","v":0},{"$f":"IF(I599>0,ROUND(I599*I595,0),0)","v":0},{"$f":"I599-J599","v":0},{"$f":"IF(H597>0,ROUND(H597*L595,0),0)","v":0},{"$f":"IF(K599>L599,0,L599-K599)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K590,IF($E$3=\"Female\",K597,IF($E$3=\"Senior Citizen\",K604,K611)))","v":0}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 65 years)"]
[0,185000,0,0,0,0,0,{"$f":"H588","v":0},{"$f":"VLOOKUP(H602,A602:C606,3)","v":0},{"$f":"INDEX(D602:D606,MATCH(I602,C602:C606,0))","v":0},{"$f":"INDEX(E602:E606,MATCH(I602,C602:C606,0))","v":0},{"$f":"IF(H602>H606,VLOOKUP(H602,A602:F606,6),0)","v":0},{"$f":"VLOOKUP(H602,A602:G606,7)","v":0}]
[{"$f":"B602+1","v":185001},250000,0.2,{"$f":"B602","v":185000},{"$f":"(B603-B602)*C603","v":13000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B603+1","v":250001},null,0.3,{"$f":"B603","v":250000},{"$f":"IF(J602=0,0,E603)","v":0},0.1,0.02,{"$f":"IF(I602=C606,E605+ROUND((H602-J602),0)*I602,IF(I602=C605,E604+ROUND((H602-J602)*I602,0),IF(I602=C604,E603+ROUND((H602-J602)*I602,0),IF(I602=C603,E602+ROUND((H602-J602)*I602,0),E601+ROUND((H602-J602)*I602,0)))))","v":0},{"$f":"MIN(K606:L606)","v":0},{"$f":"ROUND(SUM(H604+I604)*M602,0)","v":0},{"$f":"SUM(H604:J604)","v":0}]
[null,null,null,{"$f":"B604","v":0},{"$f":"IF(J602=0,0,E604)","v":0},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H599","v":1000000},{"$f":"IF(H602>H606,H602-H606,0)","v":0},{"$f":"IF(I606>0,ROUND(I606*I602,0),0)","v":0},{"$f":"I606-J606","v":0},{"$f":"IF(H604>0,ROUND(H604*L602,0),0)","v":0},{"$f":"IF(K606>L606,0,L606-K606)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,185000,0,0,0,0,0,{"$f":"H588","v":0},{"$f":"VLOOKUP(H609,A609:C613,3)","v":0},{"$f":"INDEX(D609:D613,MATCH(I609,C609:C613,0))","v":0},{"$f":"INDEX(E609:E613,MATCH(I609,C609:C613,0))","v":0},{"$f":"IF(H609>H613,VLOOKUP(H609,A609:F613,6),0)","v":0},{"$f":"VLOOKUP(H609,A609:G613,7)","v":0}]
[{"$f":"B609+1","v":185001},250000,0.2,{"$f":"B609","v":185000},{"$f":"(B610-B609)*C610","v":13000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B610+1","v":250001},null,0.3,{"$f":"B610","v":250000},{"$f":"IF(J609=0,0,E610)","v":0},0.1,0.02,{"$f":"IF(I609=C613,E612+ROUND((H609-J609),0)*I609,IF(I609=C612,E611+ROUND((H609-J609)*I609,0),IF(I609=C611,E610+ROUND((H609-J609)*I609,0),IF(I609=C610,E609+ROUND((H609-J609)*I609,0),E608+ROUND((H609-J609)*I609,0)))))","v":0},{"$f":"MIN(K613:L613)","v":0},{"$f":"ROUND(SUM(H611+I611)*M609,0)","v":0},{"$f":"SUM(H611:J611)","v":0}]
[null,null,null,{"$f":"B611","v":0},{"$f":"IF(J609=0,0,E611)","v":0},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H606","v":1000000},{"$f":"IF(H609>H613,H609-H613,0)","v":0},{"$f":"IF(I613>0,ROUND(I613*I609,0),0)","v":0},{"$f":"I613-J613","v":0},{"$f":"IF(H611>0,ROUND(H611*L609,0),0)","v":0},{"$f":"IF(K613>L613,0,L613-K613)","v":0}]
[null,null,2006,{"$f":"C614+1","v":2007},null,"2006-07"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C614","v":2006},{"$f":"D614","v":2007}]
[0,100000,0,0,0,0,0,{"$f":"INDEX('Tax Cal(89 Rebate)'!$N$6:$N$36,MATCH('Tax Table (Without Arr)'!F614,'Tax Cal(89 Rebate)'!$A$6:$A$36,0))","v":0},{"$f":"VLOOKUP(H617,A617:C621,3)","v":0},{"$f":"INDEX(D617:D621,MATCH(I617,C617:C621,0))","v":0},{"$f":"INDEX(E617:E621,MATCH(I617,C617:C621,0))","v":0},{"$f":"IF(H617>H621,VLOOKUP(H617,A617:F621,6),0)","v":0},{"$f":"VLOOKUP(H617,A617:G621,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B617,IF($E$3=\"Female\",B624,IF($E$3=\"Senior Citizen\",B631,B638)))","v":100000},0]
[{"$f":"B617+1","v":100001},150000,0.1,{"$f":"B617","v":100000},{"$f":"(B618-B617)*C618","v":5000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O617+1","v":100001},150000,0.1]
[{"$f":"B618+1","v":150001},250000,0.2,{"$f":"B618","v":150000},{"$f":"E618+(B619-B618)*C619","v":25000},0.1,0.02,{"$f":"IF(I617=C621,E620+ROUND((H617-J617),0)*I617,IF(I617=C620,E619+ROUND((H617-J617)*I617,0),IF(I617=C619,E618+ROUND((H617-J617)*I617,0),IF(I617=C618,E617+ROUND((H617-J617)*I617,0),E616+ROUND((H617-J617)*I617,0)))))","v":0},{"$f":"MIN(K621:L621)","v":0},{"$f":"ROUND(SUM(H619+I619)*M617,0)","v":0},{"$f":"SUM(H619:J619)","v":0},null,null,{"$f":"O618+1","v":150001},250000,0.2]
[{"$f":"B619+1","v":250001},null,0.3,{"$f":"B619","v":250000},{"$f":"IF(J617=0,0,E619)","v":0},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O619+1","v":250001},0,0.3]
["Surcharge Limit",null,null,1000000,null,null,null,1000000,{"$f":"IF(H617>H621,H617-H621,0)","v":0},{"$f":"IF(I621>0,ROUND(I621*I617,0),0)","v":0},{"$f":"I621-J621","v":0},{"$f":"IF(H619>0,ROUND(H619*L617,0),0)","v":0},{"$f":"IF(K621>L621,0,L621-K621)","v":0},{"$f":"O620+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H619,IF($E$3=\"Female\",H626,IF($E$3=\"Senior Citizen\",H633,H640)))","v":0}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I619,IF($E$3=\"Female\",I626,IF($E$3=\"Senior Citizen\",I633,I640)))","v":0}]
[0,135000,0,0,0,0,0,{"$f":"H617","v":0},{"$f":"VLOOKUP(H624,A624:C628,3)","v":0},{"$f":"INDEX(D624:D628,MATCH(I624,C624:C628,0))","v":0},{"$f":"INDEX(E624:E628,MATCH(I624,C624:C628,0))","v":0},{"$f":"IF(H624>H628,VLOOKUP(H624,A624:F628,6),0)","v":0},{"$f":"VLOOKUP(H624,A624:G628,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J619,IF($E$3=\"Female\",J626,IF($E$3=\"Senior Citizen\",J633,J640)))","v":0}]
[{"$f":"B624+1","v":135001},150000,0.1,{"$f":"B624","v":135000},{"$f":"(B625-B624)*C625","v":1500},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K619,IF($E$3=\"Female\",K626,IF($E$3=\"Senior Citizen\",K633,K640)))","v":0}]
[{"$f":"B625+1","v":150001},250000,0.2,{"$f":"B625","v":150000},{"$f":"E625+(B626-B625)*C626","v":21500},0.1,0.02,{"$f":"IF(I624=C628,E627+ROUND((H624-J624),0)*I624,IF(I624=C627,E626+ROUND((H624-J624)*I624,0),IF(I624=C626,E625+ROUND((H624-J624)*I624,0),IF(I624=C625,E624+ROUND((H624-J624)*I624,0),E623+ROUND((H624-J624)*I624,0)))))","v":0},{"$f":"MIN(K628:L628)","v":0},{"$f":"ROUND(SUM(H626+I626)*M624,0)","v":0},{"$f":"SUM(H626:J626)","v":0},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A616,IF($E$3=\"Female\",A623,IF($E$3=\"Senior Citizen\",A630,A637)))","v":"(below 65 years)"}]
[{"$f":"B626+1","v":250001},null,0.3,{"$f":"B626","v":250000},{"$f":"IF(J624=0,0,E626)","v":0},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M621,IF($E$3=\"Female\",M628,IF($E$3=\"Senior Citizen\",M635,M642)))","v":0}]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H621","v":1000000},{"$f":"IF(H624>H628,H624-H628,0)","v":0},{"$f":"IF(I628>0,ROUND(I628*I624,0),0)","v":0},{"$f":"I628-J628","v":0},{"$f":"IF(H626>0,ROUND(H626*L624,0),0)","v":0},{"$f":"IF(K628>L628,0,L628-K628)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K619,IF($E$3=\"Female\",K626,IF($E$3=\"Senior Citizen\",K633,K640)))","v":0}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 65 years)"]
[0,185000,0,0,0,0,0,{"$f":"H617","v":0},{"$f":"VLOOKUP(H631,A631:C635,3)","v":0},{"$f":"INDEX(D631:D635,MATCH(I631,C631:C635,0))","v":0},{"$f":"INDEX(E631:E635,MATCH(I631,C631:C635,0))","v":0},{"$f":"IF(H631>H635,VLOOKUP(H631,A631:F635,6),0)","v":0},{"$f":"VLOOKUP(H631,A631:G635,7)","v":0}]
[{"$f":"B631+1","v":185001},250000,0.2,{"$f":"B631","v":185000},{"$f":"(B632-B631)*C632","v":13000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B632+1","v":250001},null,0.3,{"$f":"B632","v":250000},{"$f":"IF(J631=0,0,E632)","v":0},0.1,0.02,{"$f":"IF(I631=C635,E634+ROUND((H631-J631),0)*I631,IF(I631=C634,E633+ROUND((H631-J631)*I631,0),IF(I631=C633,E632+ROUND((H631-J631)*I631,0),IF(I631=C632,E631+ROUND((H631-J631)*I631,0),E630+ROUND((H631-J631)*I631,0)))))","v":0},{"$f":"MIN(K635:L635)","v":0},{"$f":"ROUND(SUM(H633+I633)*M631,0)","v":0},{"$f":"SUM(H633:J633)","v":0}]
[null,null,null,{"$f":"B633","v":0},{"$f":"IF(J631=0,0,E633)","v":0},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H628","v":1000000},{"$f":"IF(H631>H635,H631-H635,0)","v":0},{"$f":"IF(I635>0,ROUND(I635*I631,0),0)","v":0},{"$f":"I635-J635","v":0},{"$f":"IF(H633>0,ROUND(H633*L631,0),0)","v":0},{"$f":"IF(K635>L635,0,L635-K635)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,185000,0,0,0,0,0,{"$f":"H617","v":0},{"$f":"VLOOKUP(H638,A638:C642,3)","v":0},{"$f":"INDEX(D638:D642,MATCH(I638,C638:C642,0))","v":0},{"$f":"INDEX(E638:E642,MATCH(I638,C638:C642,0))","v":0},{"$f":"IF(H638>H642,VLOOKUP(H638,A638:F642,6),0)","v":0},{"$f":"VLOOKUP(H638,A638:G642,7)","v":0}]
[{"$f":"B638+1","v":185001},250000,0.2,{"$f":"B638","v":185000},{"$f":"(B639-B638)*C639","v":13000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B639+1","v":250001},null,0.3,{"$f":"B639","v":250000},{"$f":"IF(J638=0,0,E639)","v":0},0.1,0.02,{"$f":"IF(I638=C642,E641+ROUND((H638-J638),0)*I638,IF(I638=C641,E640+ROUND((H638-J638)*I638,0),IF(I638=C640,E639+ROUND((H638-J638)*I638,0),IF(I638=C639,E638+ROUND((H638-J638)*I638,0),E637+ROUND((H638-J638)*I638,0)))))","v":0},{"$f":"MIN(K642:L642)","v":0},{"$f":"ROUND(SUM(H640+I640)*M638,0)","v":0},{"$f":"SUM(H640:J640)","v":0}]
[null,null,null,{"$f":"B640","v":0},{"$f":"IF(J638=0,0,E640)","v":0},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H635","v":1000000},{"$f":"IF(H638>H642,H638-H642,0)","v":0},{"$f":"IF(I642>0,ROUND(I642*I638,0),0)","v":0},{"$f":"I642-J642","v":0},{"$f":"IF(H640>0,ROUND(H640*L638,0),0)","v":0},{"$f":"IF(K642>L642,0,L642-K642)","v":0}]
[null,null,2007,{"$f":"C643+1","v":2008},null,"2007-08"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C643","v":2007},{"$f":"D643","v":2008}]
[0,110000,0,0,0,0,0,{"$f":"INDEX('Tax Cal(89 Rebate)'!$N$6:$N$36,MATCH('Tax Table (Without Arr)'!F643,'Tax Cal(89 Rebate)'!$A$6:$A$36,0))","v":0},{"$f":"VLOOKUP(H646,A646:C650,3)","v":0},{"$f":"INDEX(D646:D650,MATCH(I646,C646:C650,0))","v":0},{"$f":"INDEX(E646:E650,MATCH(I646,C646:C650,0))","v":0},{"$f":"IF(H646>H650,VLOOKUP(H646,A646:F650,6),0)","v":0},{"$f":"VLOOKUP(H646,A646:G650,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B646,IF($E$3=\"Female\",B653,IF($E$3=\"Senior Citizen\",B660,B667)))","v":110000},0]
[{"$f":"B646+1","v":110001},150000,0.1,{"$f":"B646","v":110000},{"$f":"(B647-B646)*C647","v":4000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O646+1","v":110001},150000,0.1]
[{"$f":"B647+1","v":150001},250000,0.2,{"$f":"B647","v":150000},{"$f":"E647+(B648-B647)*C648","v":24000},0,0.03,{"$f":"IF(I646=C650,E649+ROUND((H646-J646),0)*I646,IF(I646=C649,E648+ROUND((H646-J646)*I646,0),IF(I646=C648,E647+ROUND((H646-J646)*I646,0),IF(I646=C647,E646+ROUND((H646-J646)*I646,0),E645+ROUND((H646-J646)*I646,0)))))","v":0},{"$f":"MIN(K650:L650)","v":0},{"$f":"ROUND(SUM(H648+I648)*M646,0)","v":0},{"$f":"SUM(H648:J648)","v":0},null,null,{"$f":"O647+1","v":150001},250000,0.2]
[{"$f":"B648+1","v":250001},null,0.3,{"$f":"B648","v":250000},{"$f":"IF(J646=0,0,E648)","v":0},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O648+1","v":250001},0,0.3]
["Surcharge Limit",null,null,1000000,null,null,null,1000000,{"$f":"IF(H646>H650,H646-H650,0)","v":0},{"$f":"IF(I650>0,ROUND(I650*I646,0),0)","v":0},{"$f":"I650-J650","v":0},{"$f":"IF(H648>0,ROUND(H648*L646,0),0)","v":0},{"$f":"IF(K650>L650,0,L650-K650)","v":0},{"$f":"O649+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H648,IF($E$3=\"Female\",H655,IF($E$3=\"Senior Citizen\",H662,H669)))","v":0}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I648,IF($E$3=\"Female\",I655,IF($E$3=\"Senior Citizen\",I662,I669)))","v":0}]
[0,145000,0,0,0,0,0,{"$f":"H646","v":0},{"$f":"VLOOKUP(H653,A653:C657,3)","v":0},{"$f":"INDEX(D653:D657,MATCH(I653,C653:C657,0))","v":0},{"$f":"INDEX(E653:E657,MATCH(I653,C653:C657,0))","v":0},{"$f":"IF(H653>H657,VLOOKUP(H653,A653:F657,6),0)","v":0},{"$f":"VLOOKUP(H653,A653:G657,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J648,IF($E$3=\"Female\",J655,IF($E$3=\"Senior Citizen\",J662,J669)))","v":0}]
[{"$f":"B653+1","v":145001},150000,0.1,{"$f":"B653","v":145000},{"$f":"(B654-B653)*C654","v":500},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K648,IF($E$3=\"Female\",K655,IF($E$3=\"Senior Citizen\",K662,K669)))","v":0}]
[{"$f":"B654+1","v":150001},250000,0.2,{"$f":"B654","v":150000},{"$f":"E654+(B655-B654)*C655","v":20500},0,0.03,{"$f":"IF(I653=C657,E656+ROUND((H653-J653),0)*I653,IF(I653=C656,E655+ROUND((H653-J653)*I653,0),IF(I653=C655,E654+ROUND((H653-J653)*I653,0),IF(I653=C654,E653+ROUND((H653-J653)*I653,0),E652+ROUND((H653-J653)*I653,0)))))","v":0},{"$f":"MIN(K657:L657)","v":0},{"$f":"ROUND(SUM(H655+I655)*M653,0)","v":0},{"$f":"SUM(H655:J655)","v":0},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A645,IF($E$3=\"Female\",A652,IF($E$3=\"Senior Citizen\",A659,A666)))","v":"(below 65 years)"}]
[{"$f":"B655+1","v":250001},null,0.3,{"$f":"B655","v":250000},{"$f":"IF(J653=0,0,E655)","v":0},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M650,IF($E$3=\"Female\",M657,IF($E$3=\"Senior Citizen\",M664,M671)))","v":0}]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H650","v":1000000},{"$f":"IF(H653>H657,H653-H657,0)","v":0},{"$f":"IF(I657>0,ROUND(I657*I653,0),0)","v":0},{"$f":"I657-J657","v":0},{"$f":"IF(H655>0,ROUND(H655*L653,0),0)","v":0},{"$f":"IF(K657>L657,0,L657-K657)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K648,IF($E$3=\"Female\",K655,IF($E$3=\"Senior Citizen\",K662,K669)))","v":0}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 65 years)"]
[0,195000,0,0,0,0,0,{"$f":"H646","v":0},{"$f":"VLOOKUP(H660,A660:C664,3)","v":0},{"$f":"INDEX(D660:D664,MATCH(I660,C660:C664,0))","v":0},{"$f":"INDEX(E660:E664,MATCH(I660,C660:C664,0))","v":0},{"$f":"IF(H660>H664,VLOOKUP(H660,A660:F664,6),0)","v":0},{"$f":"VLOOKUP(H660,A660:G664,7)","v":0}]
[{"$f":"B660+1","v":195001},250000,0.2,{"$f":"B660","v":195000},{"$f":"(B661-B660)*C661","v":11000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B661+1","v":250001},null,0.3,{"$f":"B661","v":250000},{"$f":"IF(J660=0,0,E661)","v":0},0.1,0.03,{"$f":"IF(I660=C664,E663+ROUND((H660-J660),0)*I660,IF(I660=C663,E662+ROUND((H660-J660)*I660,0),IF(I660=C662,E661+ROUND((H660-J660)*I660,0),IF(I660=C661,E660+ROUND((H660-J660)*I660,0),E659+ROUND((H660-J660)*I660,0)))))","v":0},{"$f":"MIN(K664:L664)","v":0},{"$f":"ROUND(SUM(H662+I662)*M660,0)","v":0},{"$f":"SUM(H662:J662)","v":0}]
[null,null,null,{"$f":"B662","v":0},{"$f":"IF(J660=0,0,E662)","v":0},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H657","v":1000000},{"$f":"IF(H660>H664,H660-H664,0)","v":0},{"$f":"IF(I664>0,ROUND(I664*I660,0),0)","v":0},{"$f":"I664-J664","v":0},{"$f":"IF(H662>0,ROUND(H662*L660,0),0)","v":0},{"$f":"IF(K664>L664,0,L664-K664)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,195000,0,0,0,0,0,{"$f":"H646","v":0},{"$f":"VLOOKUP(H667,A667:C671,3)","v":0},{"$f":"INDEX(D667:D671,MATCH(I667,C667:C671,0))","v":0},{"$f":"INDEX(E667:E671,MATCH(I667,C667:C671,0))","v":0},{"$f":"IF(H667>H671,VLOOKUP(H667,A667:F671,6),0)","v":0},{"$f":"VLOOKUP(H667,A667:G671,7)","v":0}]
[{"$f":"B667+1","v":195001},250000,0.2,{"$f":"B667","v":195000},{"$f":"(B668-B667)*C668","v":11000},0.1,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B668+1","v":250001},null,0.3,{"$f":"B668","v":250000},{"$f":"IF(J667=0,0,E668)","v":0},0.1,0.03,{"$f":"IF(I667=C671,E670+ROUND((H667-J667),0)*I667,IF(I667=C670,E669+ROUND((H667-J667)*I667,0),IF(I667=C669,E668+ROUND((H667-J667)*I667,0),IF(I667=C668,E667+ROUND((H667-J667)*I667,0),E666+ROUND((H667-J667)*I667,0)))))","v":0},{"$f":"MIN(K671:L671)","v":0},{"$f":"ROUND(SUM(H669+I669)*M667,0)","v":0},{"$f":"SUM(H669:J669)","v":0}]
[null,null,null,{"$f":"B669","v":0},{"$f":"IF(J667=0,0,E669)","v":0},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H664","v":1000000},{"$f":"IF(H667>H671,H667-H671,0)","v":0},{"$f":"IF(I671>0,ROUND(I671*I667,0),0)","v":0},{"$f":"I671-J671","v":0},{"$f":"IF(H669>0,ROUND(H669*L667,0),0)","v":0},{"$f":"IF(K671>L671,0,L671-K671)","v":0}]
[null,null,2008,{"$f":"C672+1","v":2009},null,"2008-09"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C672","v":2008},{"$f":"D672","v":2009}]
[0,150000,0,0,0,0,0,{"$f":"INDEX('Tax Cal(89 Rebate)'!$N$6:$N$36,MATCH('Tax Table (Without Arr)'!F672,'Tax Cal(89 Rebate)'!$A$6:$A$36,0))","v":0},{"$f":"VLOOKUP(H675,A675:C679,3)","v":0},{"$f":"INDEX(D675:D679,MATCH(I675,C675:C679,0))","v":0},{"$f":"INDEX(E675:E679,MATCH(I675,C675:C679,0))","v":0},{"$f":"IF(H675>H679,VLOOKUP(H675,A675:F679,6),0)","v":0},{"$f":"VLOOKUP(H675,A675:G679,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B675,IF($E$3=\"Female\",B682,IF($E$3=\"Senior Citizen\",B689,B696)))","v":150000},0]
[{"$f":"B675+1","v":150001},300000,0.1,{"$f":"B675","v":150000},{"$f":"(B676-B675)*C676","v":15000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O675+1","v":150001},300000,0.1]
[{"$f":"B676+1","v":300001},500000,0.2,{"$f":"B676","v":300000},{"$f":"E676+(B677-B676)*C677","v":55000},0,0.03,{"$f":"IF(I675=C679,E678+ROUND((H675-J675),0)*I675,IF(I675=C678,E677+ROUND((H675-J675)*I675,0),IF(I675=C677,E676+ROUND((H675-J675)*I675,0),IF(I675=C676,E675+ROUND((H675-J675)*I675,0),E674+ROUND((H675-J675)*I675,0)))))","v":0},{"$f":"MIN(K679:L679)","v":0},{"$f":"ROUND(SUM(H677+I677)*M675,0)","v":0},{"$f":"SUM(H677:J677)","v":0},null,null,{"$f":"O676+1","v":300001},500000,0.2]
[{"$f":"B677+1","v":500001},null,0.3,{"$f":"B677","v":500000},{"$f":"IF(J675=0,0,E677)","v":0},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O677+1","v":500001},0,0.3]
["Surcharge Limit",null,null,1000000,null,null,null,1000000,{"$f":"IF(H675>H679,H675-H679,0)","v":0},{"$f":"IF(I679>0,ROUND(I679*I675,0),0)","v":0},{"$f":"I679-J679","v":0},{"$f":"IF(H677>0,ROUND(H677*L675,0),0)","v":0},{"$f":"IF(K679>L679,0,L679-K679)","v":0},{"$f":"O678+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H677,IF($E$3=\"Female\",H684,IF($E$3=\"Senior Citizen\",H691,H698)))","v":0}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I677,IF($E$3=\"Female\",I684,IF($E$3=\"Senior Citizen\",I691,I698)))","v":0}]
[0,180000,0,0,0,0,0,{"$f":"H675","v":0},{"$f":"VLOOKUP(H682,A682:C686,3)","v":0},{"$f":"INDEX(D682:D686,MATCH(I682,C682:C686,0))","v":0},{"$f":"INDEX(E682:E686,MATCH(I682,C682:C686,0))","v":0},{"$f":"IF(H682>H686,VLOOKUP(H682,A682:F686,6),0)","v":0},{"$f":"VLOOKUP(H682,A682:G686,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J677,IF($E$3=\"Female\",J684,IF($E$3=\"Senior Citizen\",J691,J698)))","v":0}]
[{"$f":"B682+1","v":180001},300000,0.1,{"$f":"B682","v":180000},{"$f":"(B683-B682)*C683","v":12000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K677,IF($E$3=\"Female\",K684,IF($E$3=\"Senior Citizen\",K691,K698)))","v":0}]
[{"$f":"B683+1","v":300001},500000,0.2,{"$f":"B683","v":300000},{"$f":"E683+(B684-B683)*C684","v":52000},0,0.03,{"$f":"IF(I682=C686,E685+ROUND((H682-J682),0)*I682,IF(I682=C685,E684+ROUND((H682-J682)*I682,0),IF(I682=C684,E683+ROUND((H682-J682)*I682,0),IF(I682=C683,E682+ROUND((H682-J682)*I682,0),E681+ROUND((H682-J682)*I682,0)))))","v":0},{"$f":"MIN(K686:L686)","v":0},{"$f":"ROUND(SUM(H684+I684)*M682,0)","v":0},{"$f":"SUM(H684:J684)","v":0},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A674,IF($E$3=\"Female\",A681,IF($E$3=\"Senior Citizen\",A688,A695)))","v":"(below 65 years)"}]
[{"$f":"B684+1","v":500001},null,0.3,{"$f":"B684","v":500000},{"$f":"IF(J682=0,0,E684)","v":0},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M679,IF($E$3=\"Female\",M686,IF($E$3=\"Senior Citizen\",M693,M700)))","v":0}]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H679","v":1000000},{"$f":"IF(H682>H686,H682-H686,0)","v":0},{"$f":"IF(I686>0,ROUND(I686*I682,0),0)","v":0},{"$f":"I686-J686","v":0},{"$f":"IF(H684>0,ROUND(H684*L682,0),0)","v":0},{"$f":"IF(K686>L686,0,L686-K686)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K677,IF($E$3=\"Female\",K684,IF($E$3=\"Senior Citizen\",K691,K698)))","v":0}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 65 years)"]
[0,225000,0,0,0,0,0,{"$f":"H675","v":0},{"$f":"VLOOKUP(H689,A689:C693,3)","v":0},{"$f":"INDEX(D689:D693,MATCH(I689,C689:C693,0))","v":0},{"$f":"INDEX(E689:E693,MATCH(I689,C689:C693,0))","v":0},{"$f":"IF(H689>H693,VLOOKUP(H689,A689:F693,6),0)","v":0},{"$f":"VLOOKUP(H689,A689:G693,7)","v":0}]
[{"$f":"B689+1","v":225001},300000,0.1,{"$f":"B689","v":225000},{"$f":"(B690-B689)*C690","v":7500},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B690+1","v":300001},500000,0.2,{"$f":"B690","v":300000},{"$f":"E690+(B691-B690)*C691","v":47500},0,0.03,{"$f":"IF(I689=C693,E692+ROUND((H689-J689),0)*I689,IF(I689=C692,E691+ROUND((H689-J689)*I689,0),IF(I689=C691,E690+ROUND((H689-J689)*I689,0),IF(I689=C690,E689+ROUND((H689-J689)*I689,0),E688+ROUND((H689-J689)*I689,0)))))","v":0},{"$f":"MIN(K693:L693)","v":0},{"$f":"ROUND(SUM(H691+I691)*M689,0)","v":0},{"$f":"SUM(H691:J691)","v":0}]
[{"$f":"B691+1","v":500001},null,0.3,{"$f":"B691","v":500000},{"$f":"IF(J689=0,0,E691)","v":0},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H686","v":1000000},{"$f":"IF(H689>H693,H689-H693,0)","v":0},{"$f":"IF(I693>0,ROUND(I693*I689,0),0)","v":0},{"$f":"I693-J693","v":0},{"$f":"IF(H691>0,ROUND(H691*L689,0),0)","v":0},{"$f":"IF(K693>L693,0,L693-K693)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,225000,0,0,0,0,0,{"$f":"H675","v":0},{"$f":"VLOOKUP(H696,A696:C700,3)","v":0},{"$f":"INDEX(D696:D700,MATCH(I696,C696:C700,0))","v":0},{"$f":"INDEX(E696:E700,MATCH(I696,C696:C700,0))","v":0},{"$f":"IF(H696>H700,VLOOKUP(H696,A696:F700,6),0)","v":0},{"$f":"VLOOKUP(H696,A696:G700,7)","v":0}]
[{"$f":"B696+1","v":225001},300000,0.1,{"$f":"B696","v":225000},{"$f":"(B697-B696)*C697","v":7500},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B697+1","v":300001},500000,0.2,{"$f":"B697","v":300000},{"$f":"E697+(B698-B697)*C698","v":47500},0,0.03,{"$f":"IF(I696=C700,E699+ROUND((H696-J696),0)*I696,IF(I696=C699,E698+ROUND((H696-J696)*I696,0),IF(I696=C698,E697+ROUND((H696-J696)*I696,0),IF(I696=C697,E696+ROUND((H696-J696)*I696,0),E695+ROUND((H696-J696)*I696,0)))))","v":0},{"$f":"MIN(K700:L700)","v":0},{"$f":"ROUND(SUM(H698+I698)*M696,0)","v":0},{"$f":"SUM(H698:J698)","v":0}]
[{"$f":"B698+1","v":500001},null,0.3,{"$f":"B698","v":500000},{"$f":"IF(J696=0,0,E698)","v":0},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H693","v":1000000},{"$f":"IF(H696>H700,H696-H700,0)","v":0},{"$f":"IF(I700>0,ROUND(I700*I696,0),0)","v":0},{"$f":"I700-J700","v":0},{"$f":"IF(H698>0,ROUND(H698*L696,0),0)","v":0},{"$f":"IF(K700>L700,0,L700-K700)","v":0}]
[null,null,2009,{"$f":"C701+1","v":2010},null,"2009-10"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C701","v":2009},{"$f":"D701","v":2010}]
[0,160000,0,0,0,0,0,{"$f":"INDEX('Tax Cal(89 Rebate)'!$N$6:$N$36,MATCH('Tax Table (Without Arr)'!F701,'Tax Cal(89 Rebate)'!$A$6:$A$36,0))","v":0},{"$f":"VLOOKUP(H704,A704:C708,3)","v":0},{"$f":"INDEX(D704:D708,MATCH(I704,C704:C708,0))","v":0},{"$f":"INDEX(E704:E708,MATCH(I704,C704:C708,0))","v":0},{"$f":"IF(H704>H708,VLOOKUP(H704,A704:F708,6),0)","v":0},{"$f":"VLOOKUP(H704,A704:G708,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B704,IF($E$3=\"Female\",B711,IF($E$3=\"Senior Citizen\",B718,B725)))","v":160000},0]
[{"$f":"B704+1","v":160001},300000,0.1,{"$f":"B704","v":160000},{"$f":"(B705-B704)*C705","v":14000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O704+1","v":160001},300000,0.1]
[{"$f":"B705+1","v":300001},500000,0.2,{"$f":"B705","v":300000},{"$f":"E705+(B706-B705)*C706","v":54000},0,0.03,{"$f":"IF(I704=C708,E707+ROUND((H704-J704),0)*I704,IF(I704=C707,E706+ROUND((H704-J704)*I704,0),IF(I704=C706,E705+ROUND((H704-J704)*I704,0),IF(I704=C705,E704+ROUND((H704-J704)*I704,0),E703+ROUND((H704-J704)*I704,0)))))","v":0},{"$f":"MIN(K708:L708)","v":0},{"$f":"ROUND(SUM(H706+I706)*M704,0)","v":0},{"$f":"SUM(H706:J706)","v":0},null,null,{"$f":"O705+1","v":300001},500000,0.2]
[{"$f":"B706+1","v":500001},null,0.3,{"$f":"B706","v":500000},{"$f":"IF(J704=0,0,E706)","v":0},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O706+1","v":500001},0,0.3]
["Surcharge Limit",null,null,0,null,null,null,0,{"$f":"IF(H704>H708,H704-H708,0)","v":0},{"$f":"IF(I708>0,ROUND(I708*I704,0),0)","v":0},{"$f":"I708-J708","v":0},{"$f":"IF(H706>0,ROUND(H706*L704,0),0)","v":0},{"$f":"IF(K708>L708,0,L708-K708)","v":0},{"$f":"O707+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H706,IF($E$3=\"Female\",H713,IF($E$3=\"Senior Citizen\",H720,H727)))","v":0}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I706,IF($E$3=\"Female\",I713,IF($E$3=\"Senior Citizen\",I720,I727)))","v":0}]
[0,190000,0,0,0,0,0,{"$f":"H704","v":0},{"$f":"VLOOKUP(H711,A711:C715,3)","v":0},{"$f":"INDEX(D711:D715,MATCH(I711,C711:C715,0))","v":0},{"$f":"INDEX(E711:E715,MATCH(I711,C711:C715,0))","v":0},{"$f":"IF(H711>H715,VLOOKUP(H711,A711:F715,6),0)","v":0},{"$f":"VLOOKUP(H711,A711:G715,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J706,IF($E$3=\"Female\",J713,IF($E$3=\"Senior Citizen\",J720,J727)))","v":0}]
[{"$f":"B711+1","v":190001},300000,0.1,{"$f":"B711","v":190000},{"$f":"(B712-B711)*C712","v":11000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K706,IF($E$3=\"Female\",K713,IF($E$3=\"Senior Citizen\",K720,K727)))","v":0}]
[{"$f":"B712+1","v":300001},500000,0.2,{"$f":"B712","v":300000},{"$f":"E712+(B713-B712)*C713","v":51000},0,0.03,{"$f":"IF(I711=C715,E714+ROUND((H711-J711),0)*I711,IF(I711=C714,E713+ROUND((H711-J711)*I711,0),IF(I711=C713,E712+ROUND((H711-J711)*I711,0),IF(I711=C712,E711+ROUND((H711-J711)*I711,0),E710+ROUND((H711-J711)*I711,0)))))","v":0},{"$f":"MIN(K715:L715)","v":0},{"$f":"ROUND(SUM(H713+I713)*M711,0)","v":0},{"$f":"SUM(H713:J713)","v":0},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A703,IF($E$3=\"Female\",A710,IF($E$3=\"Senior Citizen\",A717,A724)))","v":"(below 65 years)"}]
[{"$f":"B713+1","v":500001},null,0.3,{"$f":"B713","v":500000},{"$f":"IF(J711=0,0,E713)","v":0},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M708,IF($E$3=\"Female\",M715,IF($E$3=\"Senior Citizen\",M722,M729)))","v":0}]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H708","v":0},{"$f":"IF(H711>H715,H711-H715,0)","v":0},{"$f":"IF(I715>0,ROUND(I715*I711,0),0)","v":0},{"$f":"I715-J715","v":0},{"$f":"IF(H713>0,ROUND(H713*L711,0),0)","v":0},{"$f":"IF(K715>L715,0,L715-K715)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K706,IF($E$3=\"Female\",K713,IF($E$3=\"Senior Citizen\",K720,K727)))","v":0}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 65 years)"]
[0,240000,0,0,0,0,0,{"$f":"H704","v":0},{"$f":"VLOOKUP(H718,A718:C722,3)","v":0},{"$f":"INDEX(D718:D722,MATCH(I718,C718:C722,0))","v":0},{"$f":"INDEX(E718:E722,MATCH(I718,C718:C722,0))","v":0},{"$f":"IF(H718>H722,VLOOKUP(H718,A718:F722,6),0)","v":0},{"$f":"VLOOKUP(H718,A718:G722,7)","v":0}]
[{"$f":"B718+1","v":240001},300000,0.1,{"$f":"B718","v":240000},{"$f":"(B719-B718)*C719","v":6000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B719+1","v":300001},500000,0.2,{"$f":"B719","v":300000},{"$f":"E719+(B720-B719)*C720","v":46000},0,0.03,{"$f":"IF(I718=C722,E721+ROUND((H718-J718),0)*I718,IF(I718=C721,E720+ROUND((H718-J718)*I718,0),IF(I718=C720,E719+ROUND((H718-J718)*I718,0),IF(I718=C719,E718+ROUND((H718-J718)*I718,0),E717+ROUND((H718-J718)*I718,0)))))","v":0},{"$f":"MIN(K722:L722)","v":0},{"$f":"ROUND(SUM(H720+I720)*M718,0)","v":0},{"$f":"SUM(H720:J720)","v":0}]
[{"$f":"B720+1","v":500001},null,0.3,{"$f":"B720","v":500000},{"$f":"IF(J718=0,0,E720)","v":0},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H715","v":0},{"$f":"IF(H718>H722,H718-H722,0)","v":0},{"$f":"IF(I722>0,ROUND(I722*I718,0),0)","v":0},{"$f":"I722-J722","v":0},{"$f":"IF(H720>0,ROUND(H720*L718,0),0)","v":0},{"$f":"IF(K722>L722,0,L722-K722)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,240000,0,0,0,0,0,{"$f":"H704","v":0},{"$f":"VLOOKUP(H725,A725:C729,3)","v":0},{"$f":"INDEX(D725:D729,MATCH(I725,C725:C729,0))","v":0},{"$f":"INDEX(E725:E729,MATCH(I725,C725:C729,0))","v":0},{"$f":"IF(H725>H729,VLOOKUP(H725,A725:F729,6),0)","v":0},{"$f":"VLOOKUP(H725,A725:G729,7)","v":0}]
[{"$f":"B725+1","v":240001},300000,0.1,{"$f":"B725","v":240000},{"$f":"(B726-B725)*C726","v":6000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B726+1","v":300001},500000,0.2,{"$f":"B726","v":300000},{"$f":"E726+(B727-B726)*C727","v":46000},0,0.03,{"$f":"IF(I725=C729,E728+ROUND((H725-J725),0)*I725,IF(I725=C728,E727+ROUND((H725-J725)*I725,0),IF(I725=C727,E726+ROUND((H725-J725)*I725,0),IF(I725=C726,E725+ROUND((H725-J725)*I725,0),E724+ROUND((H725-J725)*I725,0)))))","v":0},{"$f":"MIN(K729:L729)","v":0},{"$f":"ROUND(SUM(H727+I727)*M725,0)","v":0},{"$f":"SUM(H727:J727)","v":0}]
[{"$f":"B727+1","v":500001},null,0.3,{"$f":"B727","v":500000},{"$f":"IF(J725=0,0,E727)","v":0},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H722","v":0},{"$f":"IF(H725>H729,H725-H729,0)","v":0},{"$f":"IF(I729>0,ROUND(I729*I725,0),0)","v":0},{"$f":"I729-J729","v":0},{"$f":"IF(H727>0,ROUND(H727*L725,0),0)","v":0},{"$f":"IF(K729>L729,0,L729-K729)","v":0}]
[null,null,2010,{"$f":"C730+1","v":2011},null,"2010-11"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C730","v":2010},{"$f":"D730","v":2011}]
[0,160000,0,0,0,0,0,{"$f":"INDEX('Tax Cal(89 Rebate)'!$N$6:$N$36,MATCH('Tax Table (Without Arr)'!F730,'Tax Cal(89 Rebate)'!$A$6:$A$36,0))","v":0},{"$f":"VLOOKUP(H733,A733:C737,3)","v":0},{"$f":"INDEX(D733:D737,MATCH(I733,C733:C737,0))","v":0},{"$f":"INDEX(E733:E737,MATCH(I733,C733:C737,0))","v":0},{"$f":"IF(H733>H737,VLOOKUP(H733,A733:F737,6),0)","v":0},{"$f":"VLOOKUP(H733,A733:G737,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B733,IF($E$3=\"Female\",B740,IF($E$3=\"Senior Citizen\",B747,B754)))","v":160000},0]
[{"$f":"B733+1","v":160001},500000,0.1,{"$f":"B733","v":160000},{"$f":"(B734-B733)*C734","v":34000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O733+1","v":160001},500000,0.1]
[{"$f":"B734+1","v":500001},800000,0.2,{"$f":"B734","v":500000},{"$f":"E734+(B735-B734)*C735","v":94000},0,0.03,{"$f":"IF(I733=C737,E736+ROUND((H733-J733),0)*I733,IF(I733=C736,E735+ROUND((H733-J733)*I733,0),IF(I733=C735,E734+ROUND((H733-J733)*I733,0),IF(I733=C734,E733+ROUND((H733-J733)*I733,0),E732+ROUND((H733-J733)*I733,0)))))","v":0},{"$f":"MIN(K737:L737)","v":0},{"$f":"ROUND(SUM(H735+I735)*M733,0)","v":0},{"$f":"SUM(H735:J735)","v":0},null,null,{"$f":"O734+1","v":500001},800000,0.2]
[{"$f":"B735+1","v":800001},null,0.3,{"$f":"B735","v":800000},{"$f":"IF(J733=0,0,E735)","v":0},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O735+1","v":800001},0,0.3]
["Surcharge Limit",null,null,0,null,null,null,0,{"$f":"IF(H733>H737,H733-H737,0)","v":0},{"$f":"IF(I737>0,ROUND(I737*I733,0),0)","v":0},{"$f":"I737-J737","v":0},{"$f":"IF(H735>0,ROUND(H735*L733,0),0)","v":0},{"$f":"IF(K737>L737,0,L737-K737)","v":0},{"$f":"O736+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H735,IF($E$3=\"Female\",H742,IF($E$3=\"Senior Citizen\",H749,H756)))","v":0}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I735,IF($E$3=\"Female\",I742,IF($E$3=\"Senior Citizen\",I749,I756)))","v":0}]
[0,190000,0,0,0,0,0,{"$f":"H733","v":0},{"$f":"VLOOKUP(H740,A740:C744,3)","v":0},{"$f":"INDEX(D740:D744,MATCH(I740,C740:C744,0))","v":0},{"$f":"INDEX(E740:E744,MATCH(I740,C740:C744,0))","v":0},{"$f":"IF(H740>H744,VLOOKUP(H740,A740:F744,6),0)","v":0},{"$f":"VLOOKUP(H740,A740:G744,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J735,IF($E$3=\"Female\",J742,IF($E$3=\"Senior Citizen\",J749,J756)))","v":0}]
[{"$f":"B740+1","v":190001},500000,0.1,{"$f":"B740","v":190000},{"$f":"(B741-B740)*C741","v":31000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K735,IF($E$3=\"Female\",K742,IF($E$3=\"Senior Citizen\",K749,K756)))","v":0}]
[{"$f":"B741+1","v":500001},800000,0.2,{"$f":"B741","v":500000},{"$f":"E741+(B742-B741)*C742","v":91000},0,0.03,{"$f":"IF(I740=C744,E743+ROUND((H740-J740),0)*I740,IF(I740=C743,E742+ROUND((H740-J740)*I740,0),IF(I740=C742,E741+ROUND((H740-J740)*I740,0),IF(I740=C741,E740+ROUND((H740-J740)*I740,0),E739+ROUND((H740-J740)*I740,0)))))","v":0},{"$f":"MIN(K744:L744)","v":0},{"$f":"ROUND(SUM(H742+I742)*M740,0)","v":0},{"$f":"SUM(H742:J742)","v":0},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A732,IF($E$3=\"Female\",A739,IF($E$3=\"Senior Citizen\",A746,A753)))","v":"(below 65 years)"}]
[{"$f":"B742+1","v":800001},null,0.3,{"$f":"B742","v":800000},{"$f":"IF(J740=0,0,E742)","v":0},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M737,IF($E$3=\"Female\",M744,IF($E$3=\"Senior Citizen\",M751,M758)))","v":0}]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H737","v":0},{"$f":"IF(H740>H744,H740-H744,0)","v":0},{"$f":"IF(I744>0,ROUND(I744*I740,0),0)","v":0},{"$f":"I744-J744","v":0},{"$f":"IF(H742>0,ROUND(H742*L740,0),0)","v":0},{"$f":"IF(K744>L744,0,L744-K744)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K735,IF($E$3=\"Female\",K742,IF($E$3=\"Senior Citizen\",K749,K756)))","v":0}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 65 years)"]
[0,240000,0,0,0,0,0,{"$f":"H733","v":0},{"$f":"VLOOKUP(H747,A747:C751,3)","v":0},{"$f":"INDEX(D747:D751,MATCH(I747,C747:C751,0))","v":0},{"$f":"INDEX(E747:E751,MATCH(I747,C747:C751,0))","v":0},{"$f":"IF(H747>H751,VLOOKUP(H747,A747:F751,6),0)","v":0},{"$f":"VLOOKUP(H747,A747:G751,7)","v":0}]
[{"$f":"B747+1","v":240001},500000,0.1,{"$f":"B747","v":240000},{"$f":"(B748-B747)*C748","v":26000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B748+1","v":500001},800000,0.2,{"$f":"B748","v":500000},{"$f":"E748+(B749-B748)*C749","v":86000},0,0.03,{"$f":"IF(I747=C751,E750+ROUND((H747-J747),0)*I747,IF(I747=C750,E749+ROUND((H747-J747)*I747,0),IF(I747=C749,E748+ROUND((H747-J747)*I747,0),IF(I747=C748,E747+ROUND((H747-J747)*I747,0),E746+ROUND((H747-J747)*I747,0)))))","v":0},{"$f":"MIN(K751:L751)","v":0},{"$f":"ROUND(SUM(H749+I749)*M747,0)","v":0},{"$f":"SUM(H749:J749)","v":0}]
[{"$f":"B749+1","v":800001},null,0.3,{"$f":"B749","v":800000},{"$f":"IF(J747=0,0,E749)","v":0},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H744","v":0},{"$f":"IF(H747>H751,H747-H751,0)","v":0},{"$f":"IF(I751>0,ROUND(I751*I747,0),0)","v":0},{"$f":"I751-J751","v":0},{"$f":"IF(H749>0,ROUND(H749*L747,0),0)","v":0},{"$f":"IF(K751>L751,0,L751-K751)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,240000,0,0,0,0,0,{"$f":"H733","v":0},{"$f":"VLOOKUP(H754,A754:C758,3)","v":0},{"$f":"INDEX(D754:D758,MATCH(I754,C754:C758,0))","v":0},{"$f":"INDEX(E754:E758,MATCH(I754,C754:C758,0))","v":0},{"$f":"IF(H754>H758,VLOOKUP(H754,A754:F758,6),0)","v":0},{"$f":"VLOOKUP(H754,A754:G758,7)","v":0}]
[{"$f":"B754+1","v":240001},500000,0.1,{"$f":"B754","v":240000},{"$f":"(B755-B754)*C755","v":26000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B755+1","v":500001},800000,0.2,{"$f":"B755","v":500000},{"$f":"E755+(B756-B755)*C756","v":86000},0,0.03,{"$f":"IF(I754=C758,E757+ROUND((H754-J754),0)*I754,IF(I754=C757,E756+ROUND((H754-J754)*I754,0),IF(I754=C756,E755+ROUND((H754-J754)*I754,0),IF(I754=C755,E754+ROUND((H754-J754)*I754,0),E753+ROUND((H754-J754)*I754,0)))))","v":0},{"$f":"MIN(K758:L758)","v":0},{"$f":"ROUND(SUM(H756+I756)*M754,0)","v":0},{"$f":"SUM(H756:J756)","v":0}]
[{"$f":"B756+1","v":800001},null,0.3,{"$f":"B756","v":800000},{"$f":"IF(J754=0,0,E756)","v":0},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H751","v":0},{"$f":"IF(H754>H758,H754-H758,0)","v":0},{"$f":"IF(I758>0,ROUND(I758*I754,0),0)","v":0},{"$f":"I758-J758","v":0},{"$f":"IF(H756>0,ROUND(H756*L754,0),0)","v":0},{"$f":"IF(K758>L758,0,L758-K758)","v":0}]
[null,null,2011,{"$f":"C759+1","v":2012},null,"2011-12"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C759","v":2011},{"$f":"D759","v":2012}]
[0,180000,0,0,0,0,0,{"$f":"INDEX('Tax Cal(89 Rebate)'!$N$6:$N$36,MATCH('Tax Table (Without Arr)'!F759,'Tax Cal(89 Rebate)'!$A$6:$A$36,0))","v":0},{"$f":"VLOOKUP(H762,A762:C766,3)","v":0},{"$f":"INDEX(D762:D766,MATCH(I762,C762:C766,0))","v":0},{"$f":"INDEX(E762:E766,MATCH(I762,C762:C766,0))","v":0},{"$f":"IF(H762>H766,VLOOKUP(H762,A762:F766,6),0)","v":0},{"$f":"VLOOKUP(H762,A762:G766,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B762,IF($E$3=\"Female\",B769,IF($E$3=\"Senior Citizen\",B776,B783)))","v":180000},0]
[{"$f":"B762+1","v":180001},500000,0.1,{"$f":"B762","v":180000},{"$f":"(B763-B762)*C763","v":32000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O762+1","v":180001},500000,0.1]
[{"$f":"B763+1","v":500001},800000,0.2,{"$f":"B763","v":500000},{"$f":"E763+(B764-B763)*C764","v":92000},0,0.03,{"$f":"IF(I762=C766,E765+ROUND((H762-J762),0)*I762,IF(I762=C765,E764+ROUND((H762-J762)*I762,0),IF(I762=C764,E763+ROUND((H762-J762)*I762,0),IF(I762=C763,E762+ROUND((H762-J762)*I762,0),E761+ROUND((H762-J762)*I762,0)))))","v":0},{"$f":"MIN(K766:L766)","v":0},{"$f":"ROUND(SUM(H764+I764)*M762,0)","v":0},{"$f":"SUM(H764:J764)","v":0},null,null,{"$f":"O763+1","v":500001},800000,0.2]
[{"$f":"B764+1","v":800001},null,0.3,{"$f":"B764","v":800000},{"$f":"IF(J762=0,0,E764)","v":0},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O764+1","v":800001},0,0.3]
["Surcharge Limit",null,null,0,null,null,null,0,{"$f":"IF(H762>H766,H762-H766,0)","v":0},{"$f":"IF(I766>0,ROUND(I766*I762,0),0)","v":0},{"$f":"I766-J766","v":0},{"$f":"IF(H764>0,ROUND(H764*L762,0),0)","v":0},{"$f":"IF(K766>L766,0,L766-K766)","v":0},{"$f":"O765+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H764,IF($E$3=\"Female\",H771,IF($E$3=\"Senior Citizen\",H778,H785)))","v":0}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I764,IF($E$3=\"Female\",I771,IF($E$3=\"Senior Citizen\",I778,I785)))","v":0}]
[0,190000,0,0,0,0,0,{"$f":"H762","v":0},{"$f":"VLOOKUP(H769,A769:C773,3)","v":0},{"$f":"INDEX(D769:D773,MATCH(I769,C769:C773,0))","v":0},{"$f":"INDEX(E769:E773,MATCH(I769,C769:C773,0))","v":0},{"$f":"IF(H769>H773,VLOOKUP(H769,A769:F773,6),0)","v":0},{"$f":"VLOOKUP(H769,A769:G773,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J764,IF($E$3=\"Female\",J771,IF($E$3=\"Senior Citizen\",J778,J785)))","v":0}]
[{"$f":"B769+1","v":190001},500000,0.1,{"$f":"B769","v":190000},{"$f":"(B770-B769)*C770","v":31000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K764,IF($E$3=\"Female\",K771,IF($E$3=\"Senior Citizen\",K778,K785)))","v":0}]
[{"$f":"B770+1","v":500001},800000,0.2,{"$f":"B770","v":500000},{"$f":"E770+(B771-B770)*C771","v":91000},0,0.03,{"$f":"IF(I769=C773,E772+ROUND((H769-J769),0)*I769,IF(I769=C772,E771+ROUND((H769-J769)*I769,0),IF(I769=C771,E770+ROUND((H769-J769)*I769,0),IF(I769=C770,E769+ROUND((H769-J769)*I769,0),E768+ROUND((H769-J769)*I769,0)))))","v":0},{"$f":"MIN(K773:L773)","v":0},{"$f":"ROUND(SUM(H771+I771)*M769,0)","v":0},{"$f":"SUM(H771:J771)","v":0},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A761,IF($E$3=\"Female\",A768,IF($E$3=\"Senior Citizen\",A775,A782)))","v":"(below 60 years)"}]
[{"$f":"B771+1","v":800001},null,0.3,{"$f":"B771","v":800000},{"$f":"IF(J769=0,0,E771)","v":0},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M766,IF($E$3=\"Female\",M773,IF($E$3=\"Senior Citizen\",M780,M787)))","v":0}]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H766","v":0},{"$f":"IF(H769>H773,H769-H773,0)","v":0},{"$f":"IF(I773>0,ROUND(I773*I769,0),0)","v":0},{"$f":"I773-J773","v":0},{"$f":"IF(H771>0,ROUND(H771*L769,0),0)","v":0},{"$f":"IF(K773>L773,0,L773-K773)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K764,IF($E$3=\"Female\",K771,IF($E$3=\"Senior Citizen\",K778,K785)))","v":0}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(>60,<80))"]
[0,250000,0,0,0,0,0,{"$f":"H762","v":0},{"$f":"VLOOKUP(H776,A776:C780,3)","v":0},{"$f":"INDEX(D776:D780,MATCH(I776,C776:C780,0))","v":0},{"$f":"INDEX(E776:E780,MATCH(I776,C776:C780,0))","v":0},{"$f":"IF(H776>H780,VLOOKUP(H776,A776:F780,6),0)","v":0},{"$f":"VLOOKUP(H776,A776:G780,7)","v":0}]
[{"$f":"B776+1","v":250001},500000,0.1,{"$f":"B776","v":250000},{"$f":"(B777-B776)*C777","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B777+1","v":500001},800000,0.2,{"$f":"B777","v":500000},{"$f":"E777+(B778-B777)*C778","v":85000},0,0.03,{"$f":"IF(I776=C780,E779+ROUND((H776-J776),0)*I776,IF(I776=C779,E778+ROUND((H776-J776)*I776,0),IF(I776=C778,E777+ROUND((H776-J776)*I776,0),IF(I776=C777,E776+ROUND((H776-J776)*I776,0),E775+ROUND((H776-J776)*I776,0)))))","v":0},{"$f":"MIN(K780:L780)","v":0},{"$f":"ROUND(SUM(H778+I778)*M776,0)","v":0},{"$f":"SUM(H778:J778)","v":0}]
[{"$f":"B778+1","v":800001},null,0.3,{"$f":"B778","v":800000},{"$f":"IF(J776=0,0,E778)","v":0},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H773","v":0},{"$f":"IF(H776>H780,H776-H780,0)","v":0},{"$f":"IF(I780>0,ROUND(I780*I776,0),0)","v":0},{"$f":"I780-J780","v":0},{"$f":"IF(H778>0,ROUND(H778*L776,0),0)","v":0},{"$f":"IF(K780>L780,0,L780-K780)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H762","v":0},{"$f":"VLOOKUP(H783,A783:C787,3)","v":0},{"$f":"INDEX(D783:D787,MATCH(I783,C783:C787,0))","v":0},{"$f":"INDEX(E783:E787,MATCH(I783,C783:C787,0))","v":0},{"$f":"IF(H783>H787,VLOOKUP(H783,A783:F787,6),0)","v":0},{"$f":"VLOOKUP(H783,A783:G787,7)","v":0}]
[{"$f":"B783+1","v":500001},800000,0.2,{"$f":"B783","v":500000},{"$f":"(B784-B783)*C784","v":60000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B784+1","v":800001},null,0.3,{"$f":"B784","v":800000},{"$f":"IF(J783=0,0,E784)","v":0},0,0.03,{"$f":"IF(I783=C787,E786+ROUND((H783-J783),0)*I783,IF(I783=C786,E785+ROUND((H783-J783)*I783,0),IF(I783=C785,E784+ROUND((H783-J783)*I783,0),IF(I783=C784,E783+ROUND((H783-J783)*I783,0),E782+ROUND((H783-J783)*I783,0)))))","v":0},{"$f":"MIN(K787:L787)","v":0},{"$f":"ROUND(SUM(H785+I785)*M783,0)","v":0},{"$f":"SUM(H785:J785)","v":0}]
[null,null,null,null,null,0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H780","v":0},{"$f":"IF(H783>H787,H783-H787,0)","v":0},{"$f":"IF(I787>0,ROUND(I787*I783,0),0)","v":0},{"$f":"I787-J787","v":0},{"$f":"IF(H785>0,ROUND(H785*L783,0),0)","v":0},{"$f":"IF(K787>L787,0,L787-K787)","v":0}]
[null,null,2012,{"$f":"C788+1","v":2013},null,"2012-13"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C788","v":2012},{"$f":"D788","v":2013}]
[0,200000,0,0,0,0,0,{"$f":"INDEX('Tax Cal(89 Rebate)'!$N$6:$N$36,MATCH('Tax Table (Without Arr)'!F788,'Tax Cal(89 Rebate)'!$A$6:$A$36,0))","v":0},{"$f":"VLOOKUP(H791,A791:C795,3)","v":0},{"$f":"INDEX(D791:D795,MATCH(I791,C791:C795,0))","v":0},{"$f":"INDEX(E791:E795,MATCH(I791,C791:C795,0))","v":0},{"$f":"IF(H791>H795,VLOOKUP(H791,A791:F795,6),0)","v":0},{"$f":"VLOOKUP(H791,A791:G795,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B791,IF($E$3=\"Female\",B798,IF($E$3=\"Senior Citizen\",B805,B812)))","v":200000},0]
[{"$f":"B791+1","v":200001},500000,0.1,{"$f":"B791","v":200000},{"$f":"(B792-B791)*C792","v":30000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O791+1","v":200001},500000,0.1]
[{"$f":"B792+1","v":500001},1000000,0.2,{"$f":"B792","v":500000},{"$f":"E792+(B793-B792)*C793","v":130000},0,0.03,{"$f":"IF(I791=C795,E794+ROUND((H791-J791),0)*I791,IF(I791=C794,E793+ROUND((H791-J791)*I791,0),IF(I791=C793,E792+ROUND((H791-J791)*I791,0),IF(I791=C792,E791+ROUND((H791-J791)*I791,0),E790+ROUND((H791-J791)*I791,0)))))","v":0},{"$f":"MIN(K795:L795)","v":0},{"$f":"ROUND(SUM(H793+I793)*M791,0)","v":0},{"$f":"SUM(H793:J793)","v":0},null,null,{"$f":"O792+1","v":500001},1000000,0.2]
[{"$f":"B793+1","v":1000001},null,0.3,{"$f":"B793","v":1000000},{"$f":"IF(J791=0,0,E793)","v":0},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O793+1","v":1000001},0,0.3]
["Surcharge Limit",null,null,0,null,null,null,0,{"$f":"IF(H791>H795,H791-H795,0)","v":0},{"$f":"IF(I795>0,ROUND(I795*I791,0),0)","v":0},{"$f":"I795-J795","v":0},{"$f":"IF(H793>0,ROUND(H793*L791,0),0)","v":0},{"$f":"IF(K795>L795,0,L795-K795)","v":0},{"$f":"O794+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H793,IF($E$3=\"Female\",H800,IF($E$3=\"Senior Citizen\",H807,H814)))","v":0}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I793,IF($E$3=\"Female\",I800,IF($E$3=\"Senior Citizen\",I807,I814)))","v":0}]
[0,200000,0,0,0,0,0,{"$f":"H791","v":0},{"$f":"VLOOKUP(H798,A798:C802,3)","v":0},{"$f":"INDEX(D798:D802,MATCH(I798,C798:C802,0))","v":0},{"$f":"INDEX(E798:E802,MATCH(I798,C798:C802,0))","v":0},{"$f":"IF(H798>H802,VLOOKUP(H798,A798:F802,6),0)","v":0},{"$f":"VLOOKUP(H798,A798:G802,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J793,IF($E$3=\"Female\",J800,IF($E$3=\"Senior Citizen\",J807,J814)))","v":0}]
[{"$f":"B798+1","v":200001},500000,0.1,{"$f":"B798","v":200000},{"$f":"(B799-B798)*C799","v":30000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K793,IF($E$3=\"Female\",K800,IF($E$3=\"Senior Citizen\",K807,K814)))","v":0}]
[{"$f":"B799+1","v":500001},1000000,0.2,{"$f":"B799","v":500000},{"$f":"E799+(B800-B799)*C800","v":130000},0,0.03,{"$f":"IF(I798=C802,E801+ROUND((H798-J798),0)*I798,IF(I798=C801,E800+ROUND((H798-J798)*I798,0),IF(I798=C800,E799+ROUND((H798-J798)*I798,0),IF(I798=C799,E798+ROUND((H798-J798)*I798,0),E797+ROUND((H798-J798)*I798,0)))))","v":0},{"$f":"MIN(K802:L802)","v":0},{"$f":"ROUND(SUM(H800+I800)*M798,0)","v":0},{"$f":"SUM(H800:J800)","v":0},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A790,IF($E$3=\"Female\",A797,IF($E$3=\"Senior Citizen\",A804,A811)))","v":"(below 65 years)"}]
[{"$f":"B800+1","v":1000001},null,0.3,{"$f":"B800","v":1000000},{"$f":"IF(J798=0,0,E800)","v":0},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M795,IF($E$3=\"Female\",M802,IF($E$3=\"Senior Citizen\",M809,M816)))","v":0}]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H795","v":0},{"$f":"IF(H798>H802,H798-H802,0)","v":0},{"$f":"IF(I802>0,ROUND(I802*I798,0),0)","v":0},{"$f":"I802-J802","v":0},{"$f":"IF(H800>0,ROUND(H800*L798,0),0)","v":0},{"$f":"IF(K802>L802,0,L802-K802)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K793,IF($E$3=\"Female\",K800,IF($E$3=\"Senior Citizen\",K807,K814)))","v":0}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 65 years)"]
[0,250000,0,0,0,0,0,{"$f":"H791","v":0},{"$f":"VLOOKUP(H805,A805:C809,3)","v":0},{"$f":"INDEX(D805:D809,MATCH(I805,C805:C809,0))","v":0},{"$f":"INDEX(E805:E809,MATCH(I805,C805:C809,0))","v":0},{"$f":"IF(H805>H809,VLOOKUP(H805,A805:F809,6),0)","v":0},{"$f":"VLOOKUP(H805,A805:G809,7)","v":0}]
[{"$f":"B805+1","v":250001},500000,0.1,{"$f":"B805","v":250000},{"$f":"(B806-B805)*C806","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B806+1","v":500001},1000000,0.2,{"$f":"B806","v":500000},{"$f":"E806+(B807-B806)*C807","v":125000},0,0.03,{"$f":"IF(I805=C809,E808+ROUND((H805-J805),0)*I805,IF(I805=C808,E807+ROUND((H805-J805)*I805,0),IF(I805=C807,E806+ROUND((H805-J805)*I805,0),IF(I805=C806,E805+ROUND((H805-J805)*I805,0),E804+ROUND((H805-J805)*I805,0)))))","v":0},{"$f":"MIN(K809:L809)","v":0},{"$f":"ROUND(SUM(H807+I807)*M805,0)","v":0},{"$f":"SUM(H807:J807)","v":0}]
[{"$f":"B807+1","v":1000001},null,0.3,{"$f":"B807","v":1000000},{"$f":"IF(J805=0,0,E807)","v":0},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H802","v":0},{"$f":"IF(H805>H809,H805-H809,0)","v":0},{"$f":"IF(I809>0,ROUND(I809*I805,0),0)","v":0},{"$f":"I809-J809","v":0},{"$f":"IF(H807>0,ROUND(H807*L805,0),0)","v":0},{"$f":"IF(K809>L809,0,L809-K809)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H791","v":0},{"$f":"VLOOKUP(H812,A812:C816,3)","v":0},{"$f":"INDEX(D812:D816,MATCH(I812,C812:C816,0))","v":0},{"$f":"INDEX(E812:E816,MATCH(I812,C812:C816,0))","v":0},{"$f":"IF(H812>H816,VLOOKUP(H812,A812:F816,6),0)","v":0},{"$f":"VLOOKUP(H812,A812:G816,7)","v":0}]
[{"$f":"B812+1","v":500001},1000000,0.2,{"$f":"B812","v":500000},{"$f":"(B813-B812)*C813","v":100000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B813+1","v":1000001},null,0.3,{"$f":"B813","v":1000000},{"$f":"IF(J812=0,0,E813)","v":0},0,0.03,{"$f":"IF(I812=C816,E815+ROUND((H812-J812),0)*I812,IF(I812=C815,E814+ROUND((H812-J812)*I812,0),IF(I812=C814,E813+ROUND((H812-J812)*I812,0),IF(I812=C813,E812+ROUND((H812-J812)*I812,0),E811+ROUND((H812-J812)*I812,0)))))","v":0},{"$f":"MIN(K816:L816)","v":0},{"$f":"ROUND(SUM(H814+I814)*M812,0)","v":0},{"$f":"SUM(H814:J814)","v":0}]
[null,null,null,null,null,0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H809","v":0},{"$f":"IF(H812>H816,H812-H816,0)","v":0},{"$f":"IF(I816>0,ROUND(I816*I812,0),0)","v":0},{"$f":"I816-J816","v":0},{"$f":"IF(H814>0,ROUND(H814*L812,0),0)","v":0},{"$f":"IF(K816>L816,0,L816-K816)","v":0}]
[null,null,2013,{"$f":"C817+1","v":2014},null,"2013-14"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C817","v":2013},{"$f":"D817","v":2014}]
[0,200000,0,0,0,0,0,{"$f":"INDEX('Tax Cal(89 Rebate)'!$N$6:$N$36,MATCH('Tax Table (Without Arr)'!F817,'Tax Cal(89 Rebate)'!$A$6:$A$36,0))","v":0},{"$f":"VLOOKUP(H820,A820:C824,3)","v":0},{"$f":"INDEX(D820:D824,MATCH(I820,C820:C824,0))","v":0},{"$f":"INDEX(E820:E824,MATCH(I820,C820:C824,0))","v":0},{"$f":"IF(H820>H824,VLOOKUP(H820,A820:F824,6),0)","v":0},{"$f":"VLOOKUP(H820,A820:G824,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B820,IF($E$3=\"Female\",B827,IF($E$3=\"Senior Citizen\",B834,B841)))","v":200000},0]
[{"$f":"B820+1","v":200001},500000,0.1,{"$f":"B820","v":200000},{"$f":"(B821-B820)*C821","v":30000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O820+1","v":200001},500000,0.1]
[{"$f":"B821+1","v":500001},1000000,0.2,{"$f":"B821","v":500000},{"$f":"E821+(B822-B821)*C822","v":130000},0,0.03,{"$f":"IF(I820=C824,E823+ROUND((H820-J820),0)*I820,IF(I820=C823,E822+ROUND((H820-J820)*I820,0),IF(I820=C822,E821+ROUND((H820-J820)*I820,0),IF(I820=C821,E820+ROUND((H820-J820)*I820,0),E819+ROUND((H820-J820)*I820,0)))))","v":0},{"$f":"MIN(K824:L824)","v":0},{"$f":"ROUND(SUM(H822+I822)*M820,0)","v":0},{"$f":"SUM(H822:J822)","v":0},null,null,{"$f":"O821+1","v":500001},1000000,0.2]
[{"$f":"B822+1","v":1000001},null,0.3,{"$f":"B822","v":1000000},{"$f":"IF(J820=0,0,E822)","v":0},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O822+1","v":1000001},0,0.3]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"D824","v":10000000},{"$f":"IF(H820>H824,H820-H824,0)","v":0},{"$f":"IF(I824>0,ROUND(I824*I820,0),0)","v":0},{"$f":"I824-J824","v":0},{"$f":"IF(H822>0,ROUND(H822*L820,0),0)","v":0},{"$f":"IF(K824>L824,0,L824-K824)","v":0},{"$f":"O823+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H822,IF($E$3=\"Female\",H829,IF($E$3=\"Senior Citizen\",H836,H843)))","v":0}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I822,IF($E$3=\"Female\",I829,IF($E$3=\"Senior Citizen\",I836,I843)))","v":0}]
[0,200000,0,0,0,0,0,{"$f":"H820","v":0},{"$f":"VLOOKUP(H827,A827:C831,3)","v":0},{"$f":"INDEX(D827:D831,MATCH(I827,C827:C831,0))","v":0},{"$f":"INDEX(E827:E831,MATCH(I827,C827:C831,0))","v":0},{"$f":"IF(H827>H831,VLOOKUP(H827,A827:F831,6),0)","v":0},{"$f":"VLOOKUP(H827,A827:G831,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J822,IF($E$3=\"Female\",J829,IF($E$3=\"Senior Citizen\",J836,J843)))","v":0}]
[{"$f":"B827+1","v":200001},500000,0.1,{"$f":"B827","v":200000},{"$f":"(B828-B827)*C828","v":30000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K822,IF($E$3=\"Female\",K829,IF($E$3=\"Senior Citizen\",K836,K843)))","v":0}]
[{"$f":"B828+1","v":500001},1000000,0.2,{"$f":"B828","v":500000},{"$f":"E828+(B829-B828)*C829","v":130000},0,0.03,{"$f":"IF(I827=C831,E830+ROUND((H827-J827),0)*I827,IF(I827=C830,E829+ROUND((H827-J827)*I827,0),IF(I827=C829,E828+ROUND((H827-J827)*I827,0),IF(I827=C828,E827+ROUND((H827-J827)*I827,0),E826+ROUND((H827-J827)*I827,0)))))","v":0},{"$f":"MIN(K831:L831)","v":0},{"$f":"ROUND(SUM(H829+I829)*M827,0)","v":0},{"$f":"SUM(H829:J829)","v":0},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A819,IF($E$3=\"Female\",A826,IF($E$3=\"Senior Citizen\",A833,A840)))","v":"(below 60 years)"}]
[{"$f":"B829+1","v":1000001},null,0.3,{"$f":"B829","v":1000000},{"$f":"IF(J827=0,0,E829)","v":0},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M824,IF($E$3=\"Female\",M831,IF($E$3=\"Senior Citizen\",M838,M845)))","v":0}]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H824","v":10000000},{"$f":"IF(H827>H831,H827-H831,0)","v":0},{"$f":"IF(I831>0,ROUND(I831*I827,0),0)","v":0},{"$f":"I831-J831","v":0},{"$f":"IF(H829>0,ROUND(H829*L827,0),0)","v":0},{"$f":"IF(K831>L831,0,L831-K831)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K822,IF($E$3=\"Female\",K829,IF($E$3=\"Senior Citizen\",K836,K843)))","v":0}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(>60,<80))"]
[0,250000,0,0,0,0,0,{"$f":"H820","v":0},{"$f":"VLOOKUP(H834,A834:C838,3)","v":0},{"$f":"INDEX(D834:D838,MATCH(I834,C834:C838,0))","v":0},{"$f":"INDEX(E834:E838,MATCH(I834,C834:C838,0))","v":0},{"$f":"IF(H834>H838,VLOOKUP(H834,A834:F838,6),0)","v":0},{"$f":"VLOOKUP(H834,A834:G838,7)","v":0}]
[{"$f":"B834+1","v":250001},500000,0.1,{"$f":"B834","v":250000},{"$f":"(B835-B834)*C835","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B835+1","v":500001},1000000,0.2,{"$f":"B835","v":500000},{"$f":"E835+(B836-B835)*C836","v":125000},0,0.03,{"$f":"IF(I834=C838,E837+ROUND((H834-J834),0)*I834,IF(I834=C837,E836+ROUND((H834-J834)*I834,0),IF(I834=C836,E835+ROUND((H834-J834)*I834,0),IF(I834=C835,E834+ROUND((H834-J834)*I834,0),E833+ROUND((H834-J834)*I834,0)))))","v":0},{"$f":"MIN(K838:L838)","v":0},{"$f":"ROUND(SUM(H836+I836)*M834,0)","v":0},{"$f":"SUM(H836:J836)","v":0}]
[{"$f":"B836+1","v":1000001},null,0.3,{"$f":"B836","v":1000000},{"$f":"IF(J834=0,0,E836)","v":0},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H831","v":10000000},{"$f":"IF(H834>H838,H834-H838,0)","v":0},{"$f":"IF(I838>0,ROUND(I838*I834,0),0)","v":0},{"$f":"I838-J838","v":0},{"$f":"IF(H836>0,ROUND(H836*L834,0),0)","v":0},{"$f":"IF(K838>L838,0,L838-K838)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H820","v":0},{"$f":"VLOOKUP(H841,A841:C845,3)","v":0},{"$f":"INDEX(D841:D845,MATCH(I841,C841:C845,0))","v":0},{"$f":"INDEX(E841:E845,MATCH(I841,C841:C845,0))","v":0},{"$f":"IF(H841>H845,VLOOKUP(H841,A841:F845,6),0)","v":0},{"$f":"VLOOKUP(H841,A841:G845,7)","v":0}]
[{"$f":"B841+1","v":500001},1000000,0.2,{"$f":"B841","v":500000},{"$f":"(B842-B841)*C842","v":100000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B842+1","v":1000001},null,0.3,{"$f":"B842","v":1000000},{"$f":"IF(J841=0,0,E842)","v":0},0.1,0.03,{"$f":"IF(I841=C845,E844+ROUND((H841-J841),0)*I841,IF(I841=C844,E843+ROUND((H841-J841)*I841,0),IF(I841=C843,E842+ROUND((H841-J841)*I841,0),IF(I841=C842,E841+ROUND((H841-J841)*I841,0),E840+ROUND((H841-J841)*I841,0)))))","v":0},{"$f":"MIN(K845:L845)","v":0},{"$f":"ROUND(SUM(H843+I843)*M841,0)","v":0},{"$f":"SUM(H843:J843)","v":0}]
[null,null,null,null,null,0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H838","v":10000000},{"$f":"IF(H841>H845,H841-H845,0)","v":0},{"$f":"IF(I845>0,ROUND(I845*I841,0),0)","v":0},{"$f":"I845-J845","v":0},{"$f":"IF(H843>0,ROUND(H843*L841,0),0)","v":0},{"$f":"IF(K845>L845,0,L845-K845)","v":0}]
[null,null,2014,{"$f":"C846+1","v":2015},null,"2014-15"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C846","v":2014},{"$f":"D846","v":2015}]
[0,250000,0,0,0,0,0,{"$f":"INDEX('Tax Cal(89 Rebate)'!$N$6:$N$36,MATCH('Tax Table (Without Arr)'!F846,'Tax Cal(89 Rebate)'!$A$6:$A$36,0))","v":0},{"$f":"VLOOKUP(H849,A849:C853,3)","v":0},{"$f":"INDEX(D849:D853,MATCH(I849,C849:C853,0))","v":0},{"$f":"INDEX(E849:E853,MATCH(I849,C849:C853,0))","v":0},{"$f":"IF(H849>H853,VLOOKUP(H849,A849:F853,6),0)","v":0},{"$f":"VLOOKUP(H849,A849:G853,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B849,IF($E$3=\"Female\",B856,IF($E$3=\"Senior Citizen\",B863,B870)))","v":250000},0]
[{"$f":"B849+1","v":250001},500000,0.1,{"$f":"B849","v":250000},{"$f":"(B850-B849)*C850","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O849+1","v":250001},500000,0.1]
[{"$f":"B850+1","v":500001},1000000,0.2,{"$f":"B850","v":500000},{"$f":"E850+(B851-B850)*C851","v":125000},0,0.03,{"$f":"IF(I849=C853,E852+ROUND((H849-J849),0)*I849,IF(I849=C852,E851+ROUND((H849-J849)*I849,0),IF(I849=C851,E850+ROUND((H849-J849)*I849,0),IF(I849=C850,E849+ROUND((H849-J849)*I849,0),E848+ROUND((H849-J849)*I849,0)))))","v":0},{"$f":"MIN(K853:L853)","v":0},{"$f":"ROUND(SUM(H851+I851)*M849,0)","v":0},{"$f":"SUM(H851:J851)","v":0},null,null,{"$f":"O850+1","v":500001},1000000,0.2]
[{"$f":"B851+1","v":1000001},null,0.3,{"$f":"B851","v":1000000},{"$f":"IF(J849=0,0,E851)","v":0},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O851+1","v":1000001},0,0.3]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"D853","v":10000000},{"$f":"IF(H849>H853,H849-H853,0)","v":0},{"$f":"IF(I853>0,ROUND(I853*I849,0),0)","v":0},{"$f":"I853-J853","v":0},{"$f":"IF(H851>0,ROUND(H851*L849,0),0)","v":0},{"$f":"IF(K853>L853,0,L853-K853)","v":0},{"$f":"O852+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H851,IF($E$3=\"Female\",H858,IF($E$3=\"Senior Citizen\",H865,H872)))","v":0}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I851,IF($E$3=\"Female\",I858,IF($E$3=\"Senior Citizen\",I865,I872)))","v":0}]
[0,250000,0,0,0,0,0,{"$f":"H849","v":0},{"$f":"VLOOKUP(H856,A856:C860,3)","v":0},{"$f":"INDEX(D856:D860,MATCH(I856,C856:C860,0))","v":0},{"$f":"INDEX(E856:E860,MATCH(I856,C856:C860,0))","v":0},{"$f":"IF(H856>H860,VLOOKUP(H856,A856:F860,6),0)","v":0},{"$f":"VLOOKUP(H856,A856:G860,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J851,IF($E$3=\"Female\",J858,IF($E$3=\"Senior Citizen\",J865,J872)))","v":0}]
[{"$f":"B856+1","v":250001},500000,0.1,{"$f":"B856","v":250000},{"$f":"(B857-B856)*C857","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K851,IF($E$3=\"Female\",K858,IF($E$3=\"Senior Citizen\",K865,K872)))","v":0}]
[{"$f":"B857+1","v":500001},1000000,0.2,{"$f":"B857","v":500000},{"$f":"E857+(B858-B857)*C858","v":125000},0,0.03,{"$f":"IF(I856=C860,E859+ROUND((H856-J856),0)*I856,IF(I856=C859,E858+ROUND((H856-J856)*I856,0),IF(I856=C858,E857+ROUND((H856-J856)*I856,0),IF(I856=C857,E856+ROUND((H856-J856)*I856,0),E855+ROUND((H856-J856)*I856,0)))))","v":0},{"$f":"MIN(K860:L860)","v":0},{"$f":"ROUND(SUM(H858+I858)*M856,0)","v":0},{"$f":"SUM(H858:J858)","v":0},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A848,IF($E$3=\"Female\",A855,IF($E$3=\"Senior Citizen\",A862,A869)))","v":"(below 60 years)"}]
[{"$f":"B858+1","v":1000001},null,0.3,{"$f":"B858","v":1000000},{"$f":"IF(J856=0,0,E858)","v":0},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M853,IF($E$3=\"Female\",M860,IF($E$3=\"Senior Citizen\",M867,M874)))","v":0}]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H853","v":10000000},{"$f":"IF(H856>H860,H856-H860,0)","v":0},{"$f":"IF(I860>0,ROUND(I860*I856,0),0)","v":0},{"$f":"I860-J860","v":0},{"$f":"IF(H858>0,ROUND(H858*L856,0),0)","v":0},{"$f":"IF(K860>L860,0,L860-K860)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K851,IF($E$3=\"Female\",K858,IF($E$3=\"Senior Citizen\",K865,K872)))","v":0}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(>60,<80))"]
[0,300000,0,0,0,0,0,{"$f":"H849","v":0},{"$f":"VLOOKUP(H863,A863:C867,3)","v":0},{"$f":"INDEX(D863:D867,MATCH(I863,C863:C867,0))","v":0},{"$f":"INDEX(E863:E867,MATCH(I863,C863:C867,0))","v":0},{"$f":"IF(H863>H867,VLOOKUP(H863,A863:F867,6),0)","v":0},{"$f":"VLOOKUP(H863,A863:G867,7)","v":0}]
[{"$f":"B863+1","v":300001},500000,0.1,{"$f":"B863","v":300000},{"$f":"(B864-B863)*C864","v":20000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B864+1","v":500001},1000000,0.2,{"$f":"B864","v":500000},{"$f":"E864+(B865-B864)*C865","v":120000},0,0.03,{"$f":"IF(I863=C867,E866+ROUND((H863-J863),0)*I863,IF(I863=C866,E865+ROUND((H863-J863)*I863,0),IF(I863=C865,E864+ROUND((H863-J863)*I863,0),IF(I863=C864,E863+ROUND((H863-J863)*I863,0),E862+ROUND((H863-J863)*I863,0)))))","v":0},{"$f":"MIN(K867:L867)","v":0},{"$f":"ROUND(SUM(H865+I865)*M863,0)","v":0},{"$f":"SUM(H865:J865)","v":0}]
[{"$f":"B865+1","v":1000001},null,0.3,{"$f":"B865","v":1000000},{"$f":"IF(J863=0,0,E865)","v":0},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H860","v":10000000},{"$f":"IF(H863>H867,H863-H867,0)","v":0},{"$f":"IF(I867>0,ROUND(I867*I863,0),0)","v":0},{"$f":"I867-J867","v":0},{"$f":"IF(H865>0,ROUND(H865*L863,0),0)","v":0},{"$f":"IF(K867>L867,0,L867-K867)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H849","v":0},{"$f":"VLOOKUP(H870,A870:C874,3)","v":0},{"$f":"INDEX(D870:D874,MATCH(I870,C870:C874,0))","v":0},{"$f":"INDEX(E870:E874,MATCH(I870,C870:C874,0))","v":0},{"$f":"IF(H870>H874,VLOOKUP(H870,A870:F874,6),0)","v":0},{"$f":"VLOOKUP(H870,A870:G874,7)","v":0}]
[{"$f":"B870+1","v":500001},1000000,0.2,{"$f":"B870","v":500000},{"$f":"(B871-B870)*C871","v":100000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B871+1","v":1000001},null,0.3,{"$f":"B871","v":1000000},{"$f":"IF(J870=0,0,E871)","v":0},0.1,0.03,{"$f":"IF(I870=C874,E873+ROUND((H870-J870),0)*I870,IF(I870=C873,E872+ROUND((H870-J870)*I870,0),IF(I870=C872,E871+ROUND((H870-J870)*I870,0),IF(I870=C871,E870+ROUND((H870-J870)*I870,0),E869+ROUND((H870-J870)*I870,0)))))","v":0},{"$f":"MIN(K874:L874)","v":0},{"$f":"ROUND(SUM(H872+I872)*M870,0)","v":0},{"$f":"SUM(H872:J872)","v":0}]
[null,null,null,null,null,0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H867","v":10000000},{"$f":"IF(H870>H874,H870-H874,0)","v":0},{"$f":"IF(I874>0,ROUND(I874*I870,0),0)","v":0},{"$f":"I874-J874","v":0},{"$f":"IF(H872>0,ROUND(H872*L870,0),0)","v":0},{"$f":"IF(K874>L874,0,L874-K874)","v":0}]
[null,null,2015,{"$f":"C875+1","v":2016},null,"2015-16"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C875","v":2015},{"$f":"D875","v":2016}]
[0,250000,0,0,0,0,0,{"$f":"INDEX('Tax Cal(89 Rebate)'!$N$6:$N$36,MATCH('Tax Table (Without Arr)'!F875,'Tax Cal(89 Rebate)'!$A$6:$A$36,0))","v":0},{"$f":"VLOOKUP(H878,A878:C882,3)","v":0},{"$f":"INDEX(D878:D882,MATCH(I878,C878:C882,0))","v":0},{"$f":"INDEX(E878:E882,MATCH(I878,C878:C882,0))","v":0},{"$f":"IF(H878>H882,VLOOKUP(H878,A878:F882,6),0)","v":0},{"$f":"VLOOKUP(H878,A878:G882,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B878,IF($E$3=\"Female\",B885,IF($E$3=\"Senior Citizen\",B892,B899)))","v":250000},0]
[{"$f":"B878+1","v":250001},500000,0.1,{"$f":"B878","v":250000},{"$f":"(B879-B878)*C879","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O878+1","v":250001},500000,0.1]
[{"$f":"B879+1","v":500001},1000000,0.2,{"$f":"B879","v":500000},{"$f":"E879+(B880-B879)*C880","v":125000},0,0.03,{"$f":"IF(I878=C882,E881+ROUND((H878-J878),0)*I878,IF(I878=C881,E880+ROUND((H878-J878)*I878,0),IF(I878=C880,E879+ROUND((H878-J878)*I878,0),IF(I878=C879,E878+ROUND((H878-J878)*I878,0),E877+ROUND((H878-J878)*I878,0)))))","v":0},{"$f":"MIN(K882:L882)","v":0},{"$f":"ROUND(SUM(H880+I880)*M878,0)","v":0},{"$f":"SUM(H880:J880)","v":0},null,null,{"$f":"O879+1","v":500001},1000000,0.2]
[{"$f":"B880+1","v":1000001},null,0.3,{"$f":"B880","v":1000000},{"$f":"IF(J878=0,0,E880)","v":0},0.12,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O880+1","v":1000001},0,0.3]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"D882","v":10000000},{"$f":"IF(H878>H882,H878-H882,0)","v":0},{"$f":"IF(I882>0,ROUND(I882*I878,0),0)","v":0},{"$f":"I882-J882","v":0},{"$f":"IF(H880>0,ROUND(H880*L878,0),0)","v":0},{"$f":"IF(K882>L882,0,L882-K882)","v":0},{"$f":"O881+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H880,IF($E$3=\"Female\",H887,IF($E$3=\"Senior Citizen\",H894,H901)))","v":0}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I880,IF($E$3=\"Female\",I887,IF($E$3=\"Senior Citizen\",I894,I901)))","v":0}]
[0,250000,0,0,0,0,0,{"$f":"H878","v":0},{"$f":"VLOOKUP(H885,A885:C889,3)","v":0},{"$f":"INDEX(D885:D889,MATCH(I885,C885:C889,0))","v":0},{"$f":"INDEX(E885:E889,MATCH(I885,C885:C889,0))","v":0},{"$f":"IF(H885>H889,VLOOKUP(H885,A885:F889,6),0)","v":0},{"$f":"VLOOKUP(H885,A885:G889,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J880,IF($E$3=\"Female\",J887,IF($E$3=\"Senior Citizen\",J894,J901)))","v":0}]
[{"$f":"B885+1","v":250001},500000,0.1,{"$f":"B885","v":250000},{"$f":"(B886-B885)*C886","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K880,IF($E$3=\"Female\",K887,IF($E$3=\"Senior Citizen\",K894,K901)))","v":0}]
[{"$f":"B886+1","v":500001},1000000,0.2,{"$f":"B886","v":500000},{"$f":"E886+(B887-B886)*C887","v":125000},0,0.03,{"$f":"IF(I885=C889,E888+ROUND((H885-J885),0)*I885,IF(I885=C888,E887+ROUND((H885-J885)*I885,0),IF(I885=C887,E886+ROUND((H885-J885)*I885,0),IF(I885=C886,E885+ROUND((H885-J885)*I885,0),E884+ROUND((H885-J885)*I885,0)))))","v":0},{"$f":"MIN(K889:L889)","v":0},{"$f":"ROUND(SUM(H887+I887)*M885,0)","v":0},{"$f":"SUM(H887:J887)","v":0},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A877,IF($E$3=\"Female\",A884,IF($E$3=\"Senior Citizen\",A891,A898)))","v":"(below 60 years)"}]
[{"$f":"B887+1","v":1000001},null,0.3,{"$f":"B887","v":1000000},{"$f":"IF(J885=0,0,E887)","v":0},0.12,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M882,IF($E$3=\"Female\",M889,IF($E$3=\"Senior Citizen\",M896,M903)))","v":0}]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H882","v":10000000},{"$f":"IF(H885>H889,H885-H889,0)","v":0},{"$f":"IF(I889>0,ROUND(I889*I885,0),0)","v":0},{"$f":"I889-J889","v":0},{"$f":"IF(H887>0,ROUND(H887*L885,0),0)","v":0},{"$f":"IF(K889>L889,0,L889-K889)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K880,IF($E$3=\"Female\",K887,IF($E$3=\"Senior Citizen\",K894,K901)))","v":0}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(>60,<80))"]
[0,300000,0,0,0,0,0,{"$f":"H878","v":0},{"$f":"VLOOKUP(H892,A892:C896,3)","v":0},{"$f":"INDEX(D892:D896,MATCH(I892,C892:C896,0))","v":0},{"$f":"INDEX(E892:E896,MATCH(I892,C892:C896,0))","v":0},{"$f":"IF(H892>H896,VLOOKUP(H892,A892:F896,6),0)","v":0},{"$f":"VLOOKUP(H892,A892:G896,7)","v":0}]
[{"$f":"B892+1","v":300001},500000,0.1,{"$f":"B892","v":300000},{"$f":"(B893-B892)*C893","v":20000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B893+1","v":500001},1000000,0.2,{"$f":"B893","v":500000},{"$f":"E893+(B894-B893)*C894","v":120000},0,0.03,{"$f":"IF(I892=C896,E895+ROUND((H892-J892),0)*I892,IF(I892=C895,E894+ROUND((H892-J892)*I892,0),IF(I892=C894,E893+ROUND((H892-J892)*I892,0),IF(I892=C893,E892+ROUND((H892-J892)*I892,0),E891+ROUND((H892-J892)*I892,0)))))","v":0},{"$f":"MIN(K896:L896)","v":0},{"$f":"ROUND(SUM(H894+I894)*M892,0)","v":0},{"$f":"SUM(H894:J894)","v":0}]
[{"$f":"B894+1","v":1000001},null,0.3,{"$f":"B894","v":1000000},{"$f":"IF(J892=0,0,E894)","v":0},0.12,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H889","v":10000000},{"$f":"IF(H892>H896,H892-H896,0)","v":0},{"$f":"IF(I896>0,ROUND(I896*I892,0),0)","v":0},{"$f":"I896-J896","v":0},{"$f":"IF(H894>0,ROUND(H894*L892,0),0)","v":0},{"$f":"IF(K896>L896,0,L896-K896)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H878","v":0},{"$f":"VLOOKUP(H899,A899:C903,3)","v":0},{"$f":"INDEX(D899:D903,MATCH(I899,C899:C903,0))","v":0},{"$f":"INDEX(E899:E903,MATCH(I899,C899:C903,0))","v":0},{"$f":"IF(H899>H903,VLOOKUP(H899,A899:F903,6),0)","v":0},{"$f":"VLOOKUP(H899,A899:G903,7)","v":0}]
[{"$f":"B899+1","v":500001},1000000,0.2,{"$f":"B899","v":500000},{"$f":"(B900-B899)*C900","v":100000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B900+1","v":1000001},null,0.3,{"$f":"B900","v":1000000},{"$f":"IF(J899=0,0,E900)","v":0},0.12,0.03,{"$f":"IF(I899=C903,E902+ROUND((H899-J899),0)*I899,IF(I899=C902,E901+ROUND((H899-J899)*I899,0),IF(I899=C901,E900+ROUND((H899-J899)*I899,0),IF(I899=C900,E899+ROUND((H899-J899)*I899,0),E898+ROUND((H899-J899)*I899,0)))))","v":0},{"$f":"MIN(K903:L903)","v":0},{"$f":"ROUND(SUM(H901+I901)*M899,0)","v":0},{"$f":"SUM(H901:J901)","v":0}]
[null,null,null,null,null,0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H896","v":10000000},{"$f":"IF(H899>H903,H899-H903,0)","v":0},{"$f":"IF(I903>0,ROUND(I903*I899,0),0)","v":0},{"$f":"I903-J903","v":0},{"$f":"IF(H901>0,ROUND(H901*L899,0),0)","v":0},{"$f":"IF(K903>L903,0,L903-K903)","v":0}]
[null,null,2016,{"$f":"C904+1","v":2017},null,"2016-17"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C904","v":2016},{"$f":"D904","v":2017}]
[0,250000,0,0,0,0,0,{"$f":"INDEX('Tax Cal(89 Rebate)'!$N$6:$N$37,MATCH('Tax Table (Without Arr)'!F904,'Tax Cal(89 Rebate)'!$A$6:$A$37,0))","v":0},{"$f":"VLOOKUP(H907,A907:C911,3)","v":0},{"$f":"INDEX(D907:D911,MATCH(I907,C907:C911,0))","v":0},{"$f":"INDEX(E907:E911,MATCH(I907,C907:C911,0))","v":0},{"$f":"IF(H907>H911,VLOOKUP(H907,A907:F911,6),0)","v":0},{"$f":"VLOOKUP(H907,A907:G911,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B907,IF($E$3=\"Female\",B914,IF($E$3=\"Senior Citizen\",B921,B928)))","v":250000},0]
[{"$f":"B907+1","v":250001},500000,0.1,{"$f":"B907","v":250000},{"$f":"(B908-B907)*C908","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O907+1","v":250001},500000,0.1]
[{"$f":"B908+1","v":500001},1000000,0.2,{"$f":"B908","v":500000},{"$f":"E908+(B909-B908)*C909","v":125000},0,0.03,{"$f":"IF(I907=C911,E910+ROUND((H907-J907),0)*I907,IF(I907=C910,E909+ROUND((H907-J907)*I907,0),IF(I907=C909,E908+ROUND((H907-J907)*I907,0),IF(I907=C908,E907+ROUND((H907-J907)*I907,0),E906+ROUND((H907-J907)*I907,0)))))","v":0},{"$f":"MIN(K911:L911)","v":0},{"$f":"ROUND(SUM(H909+I909)*M907,0)","v":0},{"$f":"SUM(H909:J909)","v":0},null,null,{"$f":"O908+1","v":500001},1000000,0.2]
[{"$f":"B909+1","v":1000001},null,0.3,{"$f":"B909","v":1000000},{"$f":"IF(J907=0,0,E909)","v":0},0.12,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O909+1","v":1000001},0,0.3]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"D911","v":10000000},{"$f":"IF(H907>H911,H907-H911,0)","v":0},{"$f":"IF(I911>0,ROUND(I911*I907,0),0)","v":0},{"$f":"I911-J911","v":0},{"$f":"IF(H909>0,ROUND(H909*L907,0),0)","v":0},{"$f":"IF(K911>L911,0,L911-K911)","v":0},{"$f":"O910+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H909,IF($E$3=\"Female\",H916,IF($E$3=\"Senior Citizen\",H923,H930)))","v":0}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I909,IF($E$3=\"Female\",I916,IF($E$3=\"Senior Citizen\",I923,I930)))","v":0}]
[0,250000,0,0,0,0,0,{"$f":"H907","v":0},{"$f":"VLOOKUP(H914,A914:C918,3)","v":0},{"$f":"INDEX(D914:D918,MATCH(I914,C914:C918,0))","v":0},{"$f":"INDEX(E914:E918,MATCH(I914,C914:C918,0))","v":0},{"$f":"IF(H914>H918,VLOOKUP(H914,A914:F918,6),0)","v":0},{"$f":"VLOOKUP(H914,A914:G918,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J909,IF($E$3=\"Female\",J916,IF($E$3=\"Senior Citizen\",J923,J930)))","v":0}]
[{"$f":"B914+1","v":250001},500000,0.1,{"$f":"B914","v":250000},{"$f":"(B915-B914)*C915","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K909,IF($E$3=\"Female\",K916,IF($E$3=\"Senior Citizen\",K923,K930)))","v":0}]
[{"$f":"B915+1","v":500001},1000000,0.2,{"$f":"B915","v":500000},{"$f":"E915+(B916-B915)*C916","v":125000},0,0.03,{"$f":"IF(I914=C918,E917+ROUND((H914-J914),0)*I914,IF(I914=C917,E916+ROUND((H914-J914)*I914,0),IF(I914=C916,E915+ROUND((H914-J914)*I914,0),IF(I914=C915,E914+ROUND((H914-J914)*I914,0),E913+ROUND((H914-J914)*I914,0)))))","v":0},{"$f":"MIN(K918:L918)","v":0},{"$f":"ROUND(SUM(H916+I916)*M914,0)","v":0},{"$f":"SUM(H916:J916)","v":0},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A906,IF($E$3=\"Female\",A913,IF($E$3=\"Senior Citizen\",A920,A927)))","v":"(below 60 years)"}]
[{"$f":"B916+1","v":1000001},null,0.3,{"$f":"B916","v":1000000},{"$f":"IF(J914=0,0,E916)","v":0},0.12,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M911,IF($E$3=\"Female\",M918,IF($E$3=\"Senior Citizen\",M925,M932)))","v":0}]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H911","v":10000000},{"$f":"IF(H914>H918,H914-H918,0)","v":0},{"$f":"IF(I918>0,ROUND(I918*I914,0),0)","v":0},{"$f":"I918-J918","v":0},{"$f":"IF(H916>0,ROUND(H916*L914,0),0)","v":0},{"$f":"IF(K918>L918,0,L918-K918)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K909,IF($E$3=\"Female\",K916,IF($E$3=\"Senior Citizen\",K923,K930)))","v":0}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(>60,<80))"]
[0,300000,0,0,0,0,0,{"$f":"H907","v":0},{"$f":"VLOOKUP(H921,A921:C925,3)","v":0},{"$f":"INDEX(D921:D925,MATCH(I921,C921:C925,0))","v":0},{"$f":"INDEX(E921:E925,MATCH(I921,C921:C925,0))","v":0},{"$f":"IF(H921>H925,VLOOKUP(H921,A921:F925,6),0)","v":0},{"$f":"VLOOKUP(H921,A921:G925,7)","v":0}]
[{"$f":"B921+1","v":300001},500000,0.1,{"$f":"B921","v":300000},{"$f":"(B922-B921)*C922","v":20000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B922+1","v":500001},1000000,0.2,{"$f":"B922","v":500000},{"$f":"E922+(B923-B922)*C923","v":120000},0,0.03,{"$f":"IF(I921=C925,E924+ROUND((H921-J921),0)*I921,IF(I921=C924,E923+ROUND((H921-J921)*I921,0),IF(I921=C923,E922+ROUND((H921-J921)*I921,0),IF(I921=C922,E921+ROUND((H921-J921)*I921,0),E920+ROUND((H921-J921)*I921,0)))))","v":0},{"$f":"MIN(K925:L925)","v":0},{"$f":"ROUND(SUM(H923+I923)*M921,0)","v":0},{"$f":"SUM(H923:J923)","v":0}]
[{"$f":"B923+1","v":1000001},null,0.3,{"$f":"B923","v":1000000},{"$f":"IF(J921=0,0,E923)","v":0},0.12,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H918","v":10000000},{"$f":"IF(H921>H925,H921-H925,0)","v":0},{"$f":"IF(I925>0,ROUND(I925*I921,0),0)","v":0},{"$f":"I925-J925","v":0},{"$f":"IF(H923>0,ROUND(H923*L921,0),0)","v":0},{"$f":"IF(K925>L925,0,L925-K925)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H907","v":0},{"$f":"VLOOKUP(H928,A928:C932,3)","v":0},{"$f":"INDEX(D928:D932,MATCH(I928,C928:C932,0))","v":0},{"$f":"INDEX(E928:E932,MATCH(I928,C928:C932,0))","v":0},{"$f":"IF(H928>H932,VLOOKUP(H928,A928:F932,6),0)","v":0},{"$f":"VLOOKUP(H928,A928:G932,7)","v":0}]
[{"$f":"B928+1","v":500001},1000000,0.2,{"$f":"B928","v":500000},{"$f":"(B929-B928)*C929","v":100000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B929+1","v":1000001},null,0.3,{"$f":"B929","v":1000000},{"$f":"IF(J928=0,0,E929)","v":0},0.12,0.03,{"$f":"IF(I928=C932,E931+ROUND((H928-J928),0)*I928,IF(I928=C931,E930+ROUND((H928-J928)*I928,0),IF(I928=C930,E929+ROUND((H928-J928)*I928,0),IF(I928=C929,E928+ROUND((H928-J928)*I928,0),E927+ROUND((H928-J928)*I928,0)))))","v":0},{"$f":"MIN(K932:L932)","v":0},{"$f":"ROUND(SUM(H930+I930)*M928,0)","v":0},{"$f":"SUM(H930:J930)","v":0}]
[null,null,null,null,null,0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H925","v":10000000},{"$f":"IF(H928>H932,H928-H932,0)","v":0},{"$f":"IF(I932>0,ROUND(I932*I928,0),0)","v":0},{"$f":"I932-J932","v":0},{"$f":"IF(H930>0,ROUND(H930*L928,0),0)","v":0},{"$f":"IF(K932>L932,0,L932-K932)","v":0}]
[null,null,2017,{"$f":"C933+1","v":2018},null,"2017-18"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit","Tax Category",null,"Tax (inluding addition income)","Tax (excluding addition income)","Surchange on whole amt","Relief (if amt > one crore"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C933","v":2017},{"$f":"D933","v":2018}]
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[{"$f":"B936+1","v":250001},500000,0.05,{"$f":"B936","v":250000},{"$f":"(B937-B936)*C937","v":12500},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O936+1","v":250001},500000,0.05,null,{"$f":"H936","v":0},null,{"$f":"INDEX($T$938:$T$941,MATCH($R$938,$R$938:$R$941,0))","v":"0"}]
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[{"$f":"B938+1","v":1000001},null,0.3,{"$f":"B938","v":1000000},{"$f":"IF(J936=0,0,E938)","v":0},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O938+1","v":1000001},0,0.3,null,"Female",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(112500),IF($T$943>500000,($T$943-500000)*20%+(12500),IF($T$943>250000,($T$943-250000)*5%,\"0\")))","v":"0"},{"$f":"IF($U$943>1000000,($U$943-1000000)*30%+(112500),IF($U$943>500000,($U$943-500000)*20%+(12500),IF($U$943>250000,($U$943-250000)*5%,\"0\")))","v":2812500},{"$f":"L947","v":0},{"$f":"ROUND(U939*10%,0)","v":281250}]
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["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H938,IF($E$3=\"Female\",H945,IF($E$3=\"Senior Citizen\",H952,H959)))","v":0},null,"Very Senior Citizen",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(100000),IF($T$943>500000,($T$943-500000)*20%,\"0\"))","v":"0"},{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(100000),IF($T$943>500000,($T$943-500000)*20%,\"0\"))","v":"0"},{"$f":"L961","v":0},{"$f":"ROUND(U941*10%,0)","v":0}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I938,IF($E$3=\"Female\",I945,IF($E$3=\"Senior Citizen\",I952,I959)))","v":0}]
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[{"$f":"B943+1","v":250001},500000,0.05,{"$f":"B943","v":250000},{"$f":"(B944-B943)*C944","v":12500},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K938,IF($E$3=\"Female\",K945,IF($E$3=\"Senior Citizen\",K952,K959)))","v":0},null,5000001,10000000,0.1,{"$f":"IF($T$944<=5000000,0,IF($T$944>5000000,ROUND((S944-5000000)*10%,0),IF($T$944>10000000,ROUND((T943-S944)*15%,0))))","v":0}]
[{"$f":"B944+1","v":500001},1000000,0.2,{"$f":"B944","v":500000},{"$f":"E944+(B945-B944)*C945","v":112500},0,0.03,{"$f":"IF(I943=C947,E946+ROUND((H943-J943),0)*I943,IF(I943=C946,E945+ROUND((H943-J943)*I943,0),IF(I943=C945,E944+ROUND((H943-J943)*I943,0),IF(I943=C944,E943+ROUND((H943-J943)*I943,0),E942+ROUND((H943-J943)*I943,0)))))","v":0},{"$f":"MIN(K947:L947)","v":0},{"$f":"ROUND(SUM(H945+I945)*M943,0)","v":0},{"$f":"SUM(H945:J945)","v":0},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A935,IF($E$3=\"Female\",A942,IF($E$3=\"Senior Citizen\",A949,A956)))","v":"(below 60 years)"},null,{"$f":"S944+1","v":10000001},null,0.15,{"$f":"$T$944-R945+1","v":-9999999.9000000004}]
[{"$f":"B945+1","v":1000001},null,0.3,{"$f":"B945","v":1000000},{"$f":"IF(J943=0,0,E945)","v":0},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M940,IF($E$3=\"Female\",M947,IF($E$3=\"Senior Citizen\",M954,M961)))","v":0}]
["Surcharge Limit",null,null,{"$f":"IF(L943=10%,5000000,10000000)","v":10000000},null,null,null,{"$f":"H940","v":10000000},{"$f":"IF(H943>H947,H943-H947,0)","v":0},{"$f":"IF(I947>0,ROUND(I947*I943,0),0)","v":0},{"$f":"IF(H947>=10000000,Q947+(I947-J947),(I947-J947))","v":281250},{"$f":"IF(H945>0,ROUND(H945*L943,0),0)","v":0},{"$f":"IF(K947>L947,0,L947-K947)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K938,IF($E$3=\"Female\",K945,IF($E$3=\"Senior Citizen\",K952,K959)))","v":0},{"$f":"W939","v":281250}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(>60,<80))"]
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[{"$f":"B950+1","v":300001},500000,0.05,{"$f":"B950","v":300000},{"$f":"(B951-B950)*C951","v":10000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B951+1","v":500001},1000000,0.2,{"$f":"B951","v":500000},{"$f":"E951+(B952-B951)*C952","v":110000},0,0.03,{"$f":"IF(I950=C954,E953+ROUND((H950-J950),0)*I950,IF(I950=C953,E952+ROUND((H950-J950)*I950,0),IF(I950=C952,E951+ROUND((H950-J950)*I950,0),IF(I950=C951,E950+ROUND((H950-J950)*I950,0),E949+ROUND((H950-J950)*I950,0)))))","v":0},{"$f":"MIN(K954:L954)","v":0},{"$f":"ROUND(SUM(H952+I952)*M950,0)","v":0},{"$f":"SUM(H952:J952)","v":0}]
[{"$f":"B952+1","v":1000001},null,0.3,{"$f":"B952","v":1000000},{"$f":"IF(J950=0,0,E952)","v":0},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L950=10%,5000000,10000000)","v":10000000},null,null,null,{"$f":"H947","v":10000000},{"$f":"IF(H950>H954,H950-H954,0)","v":0},{"$f":"IF(I954>0,ROUND(I954*I950,0),0)","v":0},{"$f":"IF(H954>=10000000,Q954+(I954-J954),(I954-J954))","v":281000},{"$f":"IF(H952>0,ROUND(H952*L950,0),0)","v":0},{"$f":"IF(K954>L954,0,L954-K954)","v":0},null,null,null,{"$f":"W940","v":281000}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H936","v":0},{"$f":"VLOOKUP(H957,A957:C961,3)","v":0},{"$f":"INDEX(D957:D961,MATCH(I957,C957:C961,0))","v":0},{"$f":"INDEX(E957:E961,MATCH(I957,C957:C961,0))","v":0},{"$f":"IF(H957>10000000,15%,IF(H957>5000000,10%,0%))","v":0},{"$f":"VLOOKUP(H957,A957:G961,7)","v":0}]
[{"$f":"B957+1","v":500001},1000000,0.2,{"$f":"B957","v":500000},{"$f":"(B958-B957)*C958","v":100000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B958+1","v":1000001},null,0.3,{"$f":"B958","v":1000000},{"$f":"IF(J957=0,0,E958)","v":0},0.15,0.03,{"$f":"IF(I957=C961,E960+ROUND((H957-J957),0)*I957,IF(I957=C960,E959+ROUND((H957-J957)*I957,0),IF(I957=C959,E958+ROUND((H957-J957)*I957,0),IF(I957=C958,E957+ROUND((H957-J957)*I957,0),E956+ROUND((H957-J957)*I957,0)))))","v":0},{"$f":"MIN(K961:L961)","v":0},{"$f":"ROUND(SUM(H959+I959)*M957,0)","v":0},{"$f":"SUM(H959:J959)","v":0}]
[null,null,null,null,null,0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L957=10%,5000000,10000000)","v":10000000},null,null,null,{"$f":"H954","v":10000000},{"$f":"IF(H957>H961,H957-H961,0)","v":0},{"$f":"IF(I961>0,ROUND(I961*I957,0),0)","v":0},{"$f":"IF(H961>=10000000,Q961+(I961-J961),(I961-J961))","v":0},{"$f":"IF(H959>0,ROUND(H959*L957,0),0)","v":0},{"$f":"IF(K961>L961,0,L961-K961)","v":0},null,null,null,{"$f":"W941","v":0}]
[null,null,2018,{"$f":"C962+1","v":2019},null,"2018-19"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit","Tax Category",null,"Tax (inluding addition income)","Tax (excluding addition income)","Surchange on whole amt","Relief (if amt > one crore"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C962","v":2018},{"$f":"D962","v":2019}]
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[{"$f":"B965+1","v":250001},500000,0.05,{"$f":"B965","v":250000},{"$f":"(B966-B965)*C966","v":12500},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O965+1","v":250001},500000,0.05,null,{"$f":"$E$4","v":1722000},null,{"$f":"INDEX($T$967:$T$970,MATCH($R$967,$R$967:$R$970,0))","v":329100}]
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[{"$f":"B972+1","v":250001},500000,0.05,{"$f":"B972","v":250000},{"$f":"(B973-B972)*C973","v":12500},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K967,IF($E$3=\"Female\",K974,IF($E$3=\"Senior Citizen\",K981,K988)))","v":0},null,5000001,10000000,0.1,{"$f":"IF($T$973<=5000000,0,IF($T$944>5000000,ROUND((S973-5000000)*10%,0),IF($T$944>10000000,ROUND((T972-S973)*15%,0))))","v":0}]
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[{"$f":"B974+1","v":1000001},null,0.3,{"$f":"B974","v":1000000},{"$f":"IF(J972=0,0,E974)","v":0},0.15,0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M969,IF($E$3=\"Female\",M976,IF($E$3=\"Senior Citizen\",M983,M990)))","v":0}]
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["(Above 60 year but less than 80)"]
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[{"$f":"B980+1","v":500001},1000000,0.2,{"$f":"B980","v":500000},{"$f":"E980+(B981-B980)*C981","v":110000},0,0.04,{"$f":"IF(I979=C983,E982+ROUND((H979-J979),0)*I979,IF(I979=C982,E981+ROUND((H979-J979)*I979,0),IF(I979=C981,E980+ROUND((H979-J979)*I979,0),IF(I979=C980,E979+ROUND((H979-J979)*I979,0),E978+ROUND((H979-J979)*I979,0)))))","v":0},{"$f":"MIN(K983:L983)","v":0},{"$f":"ROUND(SUM(H981+I981)*M979,0)","v":0},{"$f":"SUM(H981:J981)","v":0}]
[{"$f":"B981+1","v":1000001},null,0.3,{"$f":"B981","v":1000000},{"$f":"IF(J979=0,0,E981)","v":0},0.15,0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L979=10%,5000000,10000000)","v":10000000},null,null,null,{"$f":"H976","v":10000000},{"$f":"IF(H979>H983,H979-H983,0)","v":0},{"$f":"IF(I983>0,ROUND(I983*I979,0),0)","v":0},{"$f":"IF(H983>=10000000,Q983+(I983-J983),(I983-J983))","v":281000},{"$f":"IF(H981>0,ROUND(H981*L979,0),0)","v":0},{"$f":"IF(K983>L983,0,L983-K983)","v":0},null,null,null,{"$f":"W969","v":281000}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
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[{"$f":"B986+1","v":500001},1000000,0.2,{"$f":"B986","v":500000},{"$f":"(B987-B986)*C987","v":100000},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B987+1","v":1000001},null,0.3,{"$f":"B987","v":1000000},{"$f":"IF(J986=0,0,E987)","v":0},0.15,0.04,{"$f":"IF(I986=C990,E989+ROUND((H986-J986),0)*I986,IF(I986=C989,E988+ROUND((H986-J986)*I986,0),IF(I986=C988,E987+ROUND((H986-J986)*I986,0),IF(I986=C987,E986+ROUND((H986-J986)*I986,0),E985+ROUND((H986-J986)*I986,0)))))","v":0},{"$f":"MIN(K990:L990)","v":0},{"$f":"ROUND(SUM(H988+I988)*M986,0)","v":0},{"$f":"SUM(H988:J988)","v":0}]
[null,null,null,null,null,0,0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L986=10%,5000000,10000000)","v":10000000},null,null,null,{"$f":"H983","v":10000000},{"$f":"IF(H986>H990,H986-H990,0)","v":0},{"$f":"IF(I990>0,ROUND(I990*I986,0),0)","v":0},{"$f":"IF(H990>=10000000,Q990+(I990-J990),(I990-J990))","v":31660},{"$f":"IF(H988>0,ROUND(H988*L986,0),0)","v":0},{"$f":"IF(K990>L990,0,L990-K990)","v":0},null,null,null,{"$f":"W970","v":31660}]
[null,null,2019,{"$f":"C991+1","v":2020},null,"2019-20"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit","Tax Category",null,"Tax (inluding addition income)","Tax (excluding addition income)","Surchange on whole amt","Relief (if amt > one crore",null,"Surcharge Table (2019-20)"]
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[0,250000,0,0,0,0,0,{"$f":"H994","v":0},{"$f":"VLOOKUP(H1001,A1001:C1005,3)","v":0},{"$f":"INDEX(D1001:D1005,MATCH(I1001,C1001:C1005,0))","v":0},{"$f":"INDEX(E1001:E1005,MATCH(I1001,C1001:C1005,0))","v":0},{"$f":"L994","v":0},0.04,"E. CESS",null,{"$f":"IF($E$3=\"Male\",J996,IF($E$3=\"Female\",J1003,IF($E$3=\"Senior Citizen\",J1010,J1017)))","v":0},null,"Tax Income",{"$f":"L994","v":0},{"$f":"$E$4","v":1722000},{"$f":"IF($S$1001=T1006,S1005,IF(S1001=T1005,S1004,IF(S1001=T1004,S1003,S1002)))","v":5000000}]
[{"$f":"B1001+1","v":250001},500000,0.05,{"$f":"B1001","v":250000},{"$f":"(B1002-B1001)*C1002","v":12500},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K996,IF($E$3=\"Female\",K1003,IF($E$3=\"Senior Citizen\",K1010,K1017)))","v":0},null,0,5000000,0,{"$f":"S1004","v":20000000}]
[{"$f":"B1002+1","v":500001},1000000,0.2,{"$f":"B1002","v":500000},{"$f":"E1002+(B1003-B1002)*C1003","v":112500},0,0.04,{"$f":"IF(I1001=C1005,E1004+ROUND((H1001-J1001),0)*I1001,IF(I1001=C1004,E1003+ROUND((H1001-J1001)*I1001,0),IF(I1001=C1003,E1002+ROUND((H1001-J1001)*I1001,0),IF(I1001=C1002,E1001+ROUND((H1001-J1001)*I1001,0),E1000+ROUND((H1001-J1001)*I1001,0)))))","v":0},{"$f":"MIN(K1005:L1005)","v":0},{"$f":"ROUND(SUM(H1003+I1003)*M1001,0)","v":0},{"$f":"SUM(H1003:J1003)","v":0},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A993,IF($E$3=\"Female\",A1000,IF($E$3=\"Senior Citizen\",A1007,A1014)))","v":"(below 60 years)"},null,{"$f":"S1002+1","v":5000001},10000000,0.1,{"$f":"$T$943-R1003+1","v":-5000000}]
[{"$f":"B1003+1","v":1000001},null,0.3,{"$f":"B1003","v":1000000},{"$f":"IF(J1001=0,0,E1003)","v":0},{"$f":"L1001","v":0},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M998,IF($E$3=\"Female\",M1005,IF($E$3=\"Senior Citizen\",M1012,M1019)))","v":0},null,{"$f":"S1003+1","v":10000001},20000000,0.15]
["Surcharge Limit",null,null,{"$f":"IF(L1001=10%,5000000,IF(L1001=15%,10000000,IF(L1001=25%,20000000,50000000)))","v":50000000},null,null,null,{"$f":"H998","v":50000000},{"$f":"IF(H1001>H1005,H1001-H1005,0)","v":0},{"$f":"IF(I1005>0,ROUND(I1005*I1001,0),0)","v":0},{"$f":"IF(H1005>=D1005,Q1005+(I1005-J1005),(I1005-J1005))","v":0},{"$f":"IF(H1003>0,ROUND(H1003*L1001,0),0)","v":0},{"$f":"IF(K1005>L1005,0,L1005-K1005)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K996,IF($E$3=\"Female\",K1003,IF($E$3=\"Senior Citizen\",K1010,K1017)))","v":0},{"$f":"W997","v":0},{"$f":"S1004+1","v":20000001},50000000,0.25]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess",null,null,null,null,{"$f":"S1005+1","v":50000001},null,0.37]
["(Above 60 year but less than 80)"]
[0,300000,0,0,0,0,0,{"$f":"H994","v":0},{"$f":"VLOOKUP(H1008,A1008:C1012,3)","v":0},{"$f":"INDEX(D1008:D1012,MATCH(I1008,C1008:C1012,0))","v":0},{"$f":"INDEX(E1008:E1012,MATCH(I1008,C1008:C1012,0))","v":0},{"$f":"L994","v":0},0.04]
[{"$f":"B1008+1","v":300001},500000,0.05,{"$f":"B1008","v":300000},{"$f":"(B1009-B1008)*C1009","v":10000},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B1009+1","v":500001},1000000,0.2,{"$f":"B1009","v":500000},{"$f":"E1009+(B1010-B1009)*C1010","v":110000},0,0.04,{"$f":"IF(I1008=C1012,E1011+ROUND((H1008-J1008),0)*I1008,IF(I1008=C1011,E1010+ROUND((H1008-J1008)*I1008,0),IF(I1008=C1010,E1009+ROUND((H1008-J1008)*I1008,0),IF(I1008=C1009,E1008+ROUND((H1008-J1008)*I1008,0),E1007+ROUND((H1008-J1008)*I1008,0)))))","v":0},{"$f":"MIN(K1012:L1012)","v":0},{"$f":"ROUND(SUM(H1010+I1010)*M1008,0)","v":0},{"$f":"SUM(H1010:J1010)","v":0}]
[{"$f":"B1010+1","v":1000001},null,0.3,{"$f":"B1010","v":1000000},{"$f":"IF(J1008=0,0,E1010)","v":0},{"$f":"L1008","v":0},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L1008=10%,5000000,IF(L1008=15%,10000000,IF(L1008=25%,20000000,50000000)))","v":50000000},null,null,null,{"$f":"H1005","v":50000000},{"$f":"IF(H1008>H1012,H1008-H1012,0)","v":0},{"$f":"IF(I1012>0,ROUND(I1012*I1008,0),0)","v":0},{"$f":"IF(H1012>=D1012,Q1012+(I1012-J1012),(I1012-J1012))","v":0},{"$f":"IF(H1010>0,ROUND(H1010*L1008,0),0)","v":0},{"$f":"IF(K1012>L1012,0,L1012-K1012)","v":0},null,null,null,{"$f":"W998","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H994","v":0},{"$f":"VLOOKUP(H1015,A1015:C1019,3)","v":0},{"$f":"INDEX(D1015:D1019,MATCH(I1015,C1015:C1019,0))","v":0},{"$f":"INDEX(E1015:E1019,MATCH(I1015,C1015:C1019,0))","v":0},{"$f":"L994","v":0},0.04]
[{"$f":"B1015+1","v":500001},1000000,0.2,{"$f":"B1015","v":500000},{"$f":"(B1016-B1015)*C1016","v":100000},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B1016+1","v":1000001},null,0.3,{"$f":"B1016","v":1000000},{"$f":"IF(J1015=0,0,E1016)","v":0},0,0.04,{"$f":"IF(I1015=C1019,E1018+ROUND((H1015-J1015),0)*I1015,IF(I1015=C1018,E1017+ROUND((H1015-J1015)*I1015,0),IF(I1015=C1017,E1016+ROUND((H1015-J1015)*I1015,0),IF(I1015=C1016,E1015+ROUND((H1015-J1015)*I1015,0),E1014+ROUND((H1015-J1015)*I1015,0)))))","v":0},{"$f":"MIN(K1019:L1019)","v":0},{"$f":"ROUND(SUM(H1017+I1017)*M1015,0)","v":0},{"$f":"SUM(H1017:J1017)","v":0}]
[null,null,null,null,null,{"$f":"L1015","v":0},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L1015=10%,5000000,IF(L1015=15%,10000000,IF(L1015=25%,20000000,50000000)))","v":50000000},null,null,null,{"$f":"H1012","v":50000000},{"$f":"IF(H1015>H1019,H1015-H1019,0)","v":0},{"$f":"IF(I1019>0,ROUND(I1019*I1015,0),0)","v":0},{"$f":"IF(H1019>=D1019,Q1019+(I1019-J1019),(I1019-J1019))","v":0},{"$f":"IF(H1017>0,ROUND(H1017*L1015,0),0)","v":0},{"$f":"IF(K1019>L1019,0,L1019-K1019)","v":0},null,null,null,{"$f":"W999","v":0}]
[null,null,2020,{"$f":"C1020+1","v":2021},null,"2020-21"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit","Tax Category",null,"Tax (inluding addition income)","Tax (excluding addition income)","Surchange on whole amt","Relief (if amt > one crore",null,"Surcharge Table (2019-20)"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C1020","v":2020},{"$f":"D1020","v":2021},null,null,null,null,null,null,null,null,0,5000000,0]
[0,250000,0,0,0,0,0,{"$f":"INDEX('Tax Cal(89 Rebate)'!$N$6:$N$41,MATCH('Tax Table (Without Arr)'!F1020,'Tax Cal(89 Rebate)'!$A$6:$A$41,0))","v":0},{"$f":"VLOOKUP(H1023,A1023:C1027,3)","v":0},{"$f":"INDEX(D1023:D1027,MATCH(I1023,C1023:C1027,0))","v":0},{"$f":"INDEX(E1023:E1027,MATCH(I1023,C1023:C1027,0))","v":0},{"$f":"VLOOKUP($H$994,$Y$993:$AA$997,3)","v":0},0.04,0,{"$f":"IF($E$3=\"Male\",B1023,IF($E$3=\"Female\",B1030,IF($E$3=\"Senior Citizen\",B1037,B1044)))","v":250000},{"$f":"IF($E$3=\"Male\",C1023,IF($E$3=\"Female\",C1030,IF($E$3=\"Senior Citizen\",C1037,C1044)))","v":0},{"$f":"O1023","v":250000},null,null,null,null,null,null,null,{"$f":"Z1022+1","v":5000001},10000000,0.1]
[{"$f":"B1023+1","v":250001},500000,0.05,{"$f":"B1023","v":250000},{"$f":"(B1024-B1023)*C1024","v":12500},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O1023+1","v":250001},500000,0.05,null,{"$f":"$E$3","v":"Male"},null,{"$f":"INDEX($T$938:$T$941,MATCH($R$937,$R$938:$R$941,0))","v":{"$error":"#N/A"}},null,null,{"$f":"IF($S$1001=37%,25%,IF($S$1001=25%,15%,IF($S$1001=15%,10%,0)))","v":0},null,{"$f":"Z1023+1","v":10000001},20000000,0.15]
[{"$f":"B1024+1","v":500001},1000000,0.2,{"$f":"B1024","v":500000},{"$f":"E1024+(B1025-B1024)*C1025","v":112500},0,0.04,{"$f":"IF(I1023=C1027,E1026+ROUND((H1023-J1023),0)*I1023,IF(I1023=C1026,E1025+ROUND((H1023-J1023)*I1023,0),IF(I1023=C1025,E1024+ROUND((H1023-J1023)*I1023,0),IF(I1023=C1024,E1023+ROUND((H1023-J1023)*I1023,0),E1022+ROUND((H1023-J1023)*I1023,0)))))","v":0},{"$f":"MIN(K1027:L1027)","v":0},{"$f":"ROUND(SUM(H1025+I1025)*M1023,0)","v":0},{"$f":"SUM(H1025:J1025)","v":0},null,null,{"$f":"O1024+1","v":500001},1000000,0.2,null,"Male",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(112500),IF($T$943>500000,($T$943-500000)*20%+(12500),IF($T$943>250000,($T$943-250000)*5%,\"0\")))","v":"0"},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(112500),IF($U$1001>500000,($U$1001-500000)*20%+(12500),IF($U$1001>250000,($U$1001-250000)*5%,\"0\")))","v":1312500},{"$f":"ROUND(T1025*$S$1001,0)","v":0},{"$f":"ROUND(U1025*$W$995,0)","v":0},{"$f":"T1025+V1025-U1025-W1025","v":-1312500},{"$f":"Z1024+1","v":20000001},50000000,0.25]
[{"$f":"B1025+1","v":1000001},null,0.3,{"$f":"B1025","v":1000000},{"$f":"IF(J1023=0,0,E1025)","v":0},{"$f":"L1023","v":0},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O1025+1","v":1000001},0,0.3,null,"Female",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(112500),IF($T$943>500000,($T$943-500000)*20%+(12500),IF($T$943>250000,($T$943-250000)*5%,\"0\")))","v":"0"},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(112500),IF($U$1001>500000,($U$1001-500000)*20%+(12500),IF($U$1001>250000,($U$1001-250000)*5%,\"0\")))","v":1312500},{"$f":"ROUND(T1026*$S$1001,0)","v":0},{"$f":"ROUND(U1026*$W$995,0)","v":0},{"$f":"T1026+V1026-U1026-W1026","v":-1312500},{"$f":"Z1025+1","v":50000001},null,0.37]
["Surcharge Limit",null,null,{"$f":"IF(L1023=10%,5000000,IF(L1023=15%,10000000,IF(L1023=25%,20000000,50000000)))","v":50000000},null,null,null,{"$f":"D1027","v":50000000},{"$f":"IF(H1023>H1027,H1023-H1027,0)","v":0},{"$f":"IF(I1027>0,ROUND(I1027*I1023,0),0)","v":0},{"$f":"IF(H1027>=D1027,Q1027+(I1027-J1027),(I1027-J1027))","v":0},{"$f":"IF(H1025>0,ROUND(H1025*L1023,0),0)","v":0},{"$f":"IF(K1027>L1027,0,L1027-K1027)","v":0},{"$f":"O1026+1","v":1},0,0,{"$f":"W1025","v":0},"Senior Citizen",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(120000),IF($T$943>500000,($T$943-500000)*20%+(20000),IF($T$943>300000,($T$943-300000)*10%,\"0\")))","v":"0"},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(110000),IF($U$1001>500000,($U$1001-500000)*20%+(10000),IF($U$1001>300000,($U$1001-300000)*5%,\"0\")))","v":1310000},{"$f":"ROUND(T1027*$S$1001,0)","v":0},{"$f":"ROUND(U1027*$W$995,0)","v":0},{"$f":"T1027+V1027-U1027-W1027","v":-1310000}]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H1025,IF($E$3=\"Female\",H1032,IF($E$3=\"Senior Citizen\",H1039,H1046)))","v":0},null,"Very Senior Citizen",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(100000),IF($T$943>500000,($T$943-500000)*20%,\"0\"))","v":"0"},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(100000),IF($U$1001>500000,($U$1001-500000)*20%,\"0\"))","v":1300000},{"$f":"ROUND(T1028*$S$1001,0)","v":0},{"$f":"ROUND(U1028*$W$995,0)","v":0},{"$f":"T1028+V1028-U1028-W1028","v":-1300000}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I1025,IF($E$3=\"Female\",I1032,IF($E$3=\"Senior Citizen\",I1039,I1046)))","v":0}]
[0,250000,0,0,0,0,0,{"$f":"H1023","v":0},{"$f":"VLOOKUP(H1030,A1030:C1034,3)","v":0},{"$f":"INDEX(D1030:D1034,MATCH(I1030,C1030:C1034,0))","v":0},{"$f":"INDEX(E1030:E1034,MATCH(I1030,C1030:C1034,0))","v":0},{"$f":"L1023","v":0},0.04,"E. CESS",null,{"$f":"IF($E$3=\"Male\",J1025,IF($E$3=\"Female\",J1032,IF($E$3=\"Senior Citizen\",J1039,J1046)))","v":0},null,"Tax Income",{"$f":"L1023","v":0},{"$f":"$E$4","v":1722000},{"$f":"IF($S$1001=T1035,S1034,IF(S1030=T1034,S1033,IF(S1030=T1033,S1032,S1031)))","v":5000000}]
[{"$f":"B1030+1","v":250001},500000,0.05,{"$f":"B1030","v":250000},{"$f":"(B1031-B1030)*C1031","v":12500},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K1025,IF($E$3=\"Female\",K1032,IF($E$3=\"Senior Citizen\",K1039,K1046)))","v":0},null,0,5000000,0,{"$f":"S1033","v":20000000}]
[{"$f":"B1031+1","v":500001},1000000,0.2,{"$f":"B1031","v":500000},{"$f":"E1031+(B1032-B1031)*C1032","v":112500},0,0.04,{"$f":"IF(I1030=C1034,E1033+ROUND((H1030-J1030),0)*I1030,IF(I1030=C1033,E1032+ROUND((H1030-J1030)*I1030,0),IF(I1030=C1032,E1031+ROUND((H1030-J1030)*I1030,0),IF(I1030=C1031,E1030+ROUND((H1030-J1030)*I1030,0),E1029+ROUND((H1030-J1030)*I1030,0)))))","v":0},{"$f":"MIN(K1034:L1034)","v":0},{"$f":"ROUND(SUM(H1032+I1032)*M1030,0)","v":0},{"$f":"SUM(H1032:J1032)","v":0},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A1022,IF($E$3=\"Female\",A1029,IF($E$3=\"Senior Citizen\",A1036,A1043)))","v":"(below 60 years)"},null,{"$f":"S1031+1","v":5000001},10000000,0.1,{"$f":"$T$943-R1032+1","v":-5000000}]
[{"$f":"B1032+1","v":1000001},null,0.3,{"$f":"B1032","v":1000000},{"$f":"IF(J1030=0,0,E1032)","v":0},{"$f":"L1030","v":0},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M1027,IF($E$3=\"Female\",M1034,IF($E$3=\"Senior Citizen\",M1041,M1048)))","v":0},null,{"$f":"S1032+1","v":10000001},20000000,0.15]
["Surcharge Limit",null,null,{"$f":"IF(L1030=10%,5000000,IF(L1030=15%,10000000,IF(L1030=25%,20000000,50000000)))","v":50000000},null,null,null,{"$f":"H1027","v":50000000},{"$f":"IF(H1030>H1034,H1030-H1034,0)","v":0},{"$f":"IF(I1034>0,ROUND(I1034*I1030,0),0)","v":0},{"$f":"IF(H1034>=D1034,Q1034+(I1034-J1034),(I1034-J1034))","v":0},{"$f":"IF(H1032>0,ROUND(H1032*L1030,0),0)","v":0},{"$f":"IF(K1034>L1034,0,L1034-K1034)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K1025,IF($E$3=\"Female\",K1032,IF($E$3=\"Senior Citizen\",K1039,K1046)))","v":0},{"$f":"W1026","v":0},{"$f":"S1033+1","v":20000001},50000000,0.25]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess",null,null,null,null,{"$f":"S1034+1","v":50000001},null,0.37]
["(Above 60 year but less than 80)"]
[0,300000,0,0,0,0,0,{"$f":"H1023","v":0},{"$f":"VLOOKUP(H1037,A1037:C1041,3)","v":0},{"$f":"INDEX(D1037:D1041,MATCH(I1037,C1037:C1041,0))","v":0},{"$f":"INDEX(E1037:E1041,MATCH(I1037,C1037:C1041,0))","v":0},{"$f":"L1023","v":0},0.04]
[{"$f":"B1037+1","v":300001},500000,0.05,{"$f":"B1037","v":300000},{"$f":"(B1038-B1037)*C1038","v":10000},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B1038+1","v":500001},1000000,0.2,{"$f":"B1038","v":500000},{"$f":"E1038+(B1039-B1038)*C1039","v":110000},0,0.04,{"$f":"IF(I1037=C1041,E1040+ROUND((H1037-J1037),0)*I1037,IF(I1037=C1040,E1039+ROUND((H1037-J1037)*I1037,0),IF(I1037=C1039,E1038+ROUND((H1037-J1037)*I1037,0),IF(I1037=C1038,E1037+ROUND((H1037-J1037)*I1037,0),E1036+ROUND((H1037-J1037)*I1037,0)))))","v":0},{"$f":"MIN(K1041:L1041)","v":0},{"$f":"ROUND(SUM(H1039+I1039)*M1037,0)","v":0},{"$f":"SUM(H1039:J1039)","v":0}]
[{"$f":"B1039+1","v":1000001},null,0.3,{"$f":"B1039","v":1000000},{"$f":"IF(J1037=0,0,E1039)","v":0},{"$f":"L1037","v":0},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L1037=10%,5000000,IF(L1037=15%,10000000,IF(L1037=25%,20000000,50000000)))","v":50000000},null,null,null,{"$f":"H1034","v":50000000},{"$f":"IF(H1037>H1041,H1037-H1041,0)","v":0},{"$f":"IF(I1041>0,ROUND(I1041*I1037,0),0)","v":0},{"$f":"IF(H1041>=D1041,Q1041+(I1041-J1041),(I1041-J1041))","v":0},{"$f":"IF(H1039>0,ROUND(H1039*L1037,0),0)","v":0},{"$f":"IF(K1041>L1041,0,L1041-K1041)","v":0},null,null,null,{"$f":"W1027","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H1023","v":0},{"$f":"VLOOKUP(H1044,A1044:C1048,3)","v":0},{"$f":"INDEX(D1044:D1048,MATCH(I1044,C1044:C1048,0))","v":0},{"$f":"INDEX(E1044:E1048,MATCH(I1044,C1044:C1048,0))","v":0},{"$f":"L1023","v":0},0.04]
[{"$f":"B1044+1","v":500001},1000000,0.2,{"$f":"B1044","v":500000},{"$f":"(B1045-B1044)*C1045","v":100000},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B1045+1","v":1000001},null,0.3,{"$f":"B1045","v":1000000},{"$f":"IF(J1044=0,0,E1045)","v":0},0,0.04,{"$f":"IF(I1044=C1048,E1047+ROUND((H1044-J1044),0)*I1044,IF(I1044=C1047,E1046+ROUND((H1044-J1044)*I1044,0),IF(I1044=C1046,E1045+ROUND((H1044-J1044)*I1044,0),IF(I1044=C1045,E1044+ROUND((H1044-J1044)*I1044,0),E1043+ROUND((H1044-J1044)*I1044,0)))))","v":0},{"$f":"MIN(K1048:L1048)","v":0},{"$f":"ROUND(SUM(H1046+I1046)*M1044,0)","v":0},{"$f":"SUM(H1046:J1046)","v":0}]
[null,null,null,null,null,{"$f":"L1044","v":0},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L1044=10%,5000000,IF(L1044=15%,10000000,IF(L1044=25%,20000000,50000000)))","v":50000000},null,null,null,{"$f":"H1041","v":50000000},{"$f":"IF(H1044>H1048,H1044-H1048,0)","v":0},{"$f":"IF(I1048>0,ROUND(I1048*I1044,0),0)","v":0},{"$f":"IF(H1048>=D1048,Q1048+(I1048-J1048),(I1048-J1048))","v":0},{"$f":"IF(H1046>0,ROUND(H1046*L1044,0),0)","v":0},{"$f":"IF(K1048>L1048,0,L1048-K1048)","v":0},null,null,null,{"$f":"W1028","v":0}]
[null,null,2021,{"$f":"C1049+1","v":2022},null,"2021-22"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit","Tax Category",null,"Tax (inluding addition income)","Tax (excluding addition income)","Surchange on whole amt","Relief (if amt > one crore",null,"Surcharge Table (2019-20)"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C1049","v":2021},{"$f":"D1049","v":2022},null,null,null,null,null,null,null,null,0,5000000,0]
[0,250000,0,0,0,0,0,{"$f":"INDEX('Tax Cal(89 Rebate)'!$N$6:$N$42,MATCH('Tax Table (Without Arr)'!F1049,'Tax Cal(89 Rebate)'!$A$6:$A$42,0))","v":0},{"$f":"VLOOKUP(H1052,A1052:C1056,3)","v":0},{"$f":"INDEX(D1052:D1056,MATCH(I1052,C1052:C1056,0))","v":0},{"$f":"INDEX(E1052:E1056,MATCH(I1052,C1052:C1056,0))","v":0},{"$f":"VLOOKUP($H$994,$Y$993:$AA$997,3)","v":0},0.04,0,{"$f":"IF($E$3=\"Male\",B1052,IF($E$3=\"Female\",B1059,IF($E$3=\"Senior Citizen\",B1066,B1073)))","v":250000},{"$f":"IF($E$3=\"Male\",C1052,IF($E$3=\"Female\",C1059,IF($E$3=\"Senior Citizen\",C1066,C1073)))","v":0},{"$f":"O1052","v":250000},null,null,null,null,null,null,null,{"$f":"Z1051+1","v":5000001},10000000,0.1]
[{"$f":"B1052+1","v":250001},500000,0.05,{"$f":"B1052","v":250000},{"$f":"(B1053-B1052)*C1053","v":12500},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O1052+1","v":250001},500000,0.05,null,{"$f":"$E$3","v":"Male"},null,{"$f":"INDEX($T$938:$T$941,MATCH($R$937,$R$938:$R$941,0))","v":{"$error":"#N/A"}},null,null,{"$f":"IF($S$1001=37%,25%,IF($S$1001=25%,15%,IF($S$1001=15%,10%,0)))","v":0},null,{"$f":"Z1052+1","v":10000001},20000000,0.15]
[{"$f":"B1053+1","v":500001},1000000,0.2,{"$f":"B1053","v":500000},{"$f":"E1053+(B1054-B1053)*C1054","v":112500},0,0.04,{"$f":"IF(I1052=C1056,E1055+ROUND((H1052-J1052),0)*I1052,IF(I1052=C1055,E1054+ROUND((H1052-J1052)*I1052,0),IF(I1052=C1054,E1053+ROUND((H1052-J1052)*I1052,0),IF(I1052=C1053,E1052+ROUND((H1052-J1052)*I1052,0),E1051+ROUND((H1052-J1052)*I1052,0)))))","v":0},{"$f":"MIN(K1056:L1056)","v":0},{"$f":"ROUND(SUM(H1054+I1054)*M1052,0)","v":0},{"$f":"SUM(H1054:J1054)","v":0},null,null,{"$f":"O1053+1","v":500001},1000000,0.2,null,"Male",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(112500),IF($T$943>500000,($T$943-500000)*20%+(12500),IF($T$943>250000,($T$943-250000)*5%,\"0\")))","v":"0"},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(112500),IF($U$1001>500000,($U$1001-500000)*20%+(12500),IF($U$1001>250000,($U$1001-250000)*5%,\"0\")))","v":1312500},{"$f":"ROUND(T1054*$S$1001,0)","v":0},{"$f":"ROUND(U1054*$W$995,0)","v":0},{"$f":"T1054+V1054-U1054-W1054","v":-1312500},{"$f":"Z1053+1","v":20000001},50000000,0.25]
[{"$f":"B1054+1","v":1000001},null,0.3,{"$f":"B1054","v":1000000},{"$f":"IF(J1052=0,0,E1054)","v":0},{"$f":"L1052","v":0},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O1054+1","v":1000001},0,0.3,null,"Female",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(112500),IF($T$943>500000,($T$943-500000)*20%+(12500),IF($T$943>250000,($T$943-250000)*5%,\"0\")))","v":"0"},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(112500),IF($U$1001>500000,($U$1001-500000)*20%+(12500),IF($U$1001>250000,($U$1001-250000)*5%,\"0\")))","v":1312500},{"$f":"ROUND(T1055*$S$1001,0)","v":0},{"$f":"ROUND(U1055*$W$995,0)","v":0},{"$f":"T1055+V1055-U1055-W1055","v":-1312500},{"$f":"Z1054+1","v":50000001},null,0.37]
["Surcharge Limit",null,null,{"$f":"IF(L1052=10%,5000000,IF(L1052=15%,10000000,IF(L1052=25%,20000000,50000000)))","v":50000000},null,null,null,{"$f":"D1056","v":50000000},{"$f":"IF(H1052>H1056,H1052-H1056,0)","v":0},{"$f":"IF(I1056>0,ROUND(I1056*I1052,0),0)","v":0},{"$f":"IF(H1056>=D1056,Q1056+(I1056-J1056),(I1056-J1056))","v":0},{"$f":"IF(H1054>0,ROUND(H1054*L1052,0),0)","v":0},{"$f":"IF(K1056>L1056,0,L1056-K1056)","v":0},{"$f":"O1055+1","v":1},0,0,{"$f":"W1054","v":0},"Senior Citizen",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(120000),IF($T$943>500000,($T$943-500000)*20%+(20000),IF($T$943>300000,($T$943-300000)*10%,\"0\")))","v":"0"},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(110000),IF($U$1001>500000,($U$1001-500000)*20%+(10000),IF($U$1001>300000,($U$1001-300000)*5%,\"0\")))","v":1310000},{"$f":"ROUND(T1056*$S$1001,0)","v":0},{"$f":"ROUND(U1056*$W$995,0)","v":0},{"$f":"T1056+V1056-U1056-W1056","v":-1310000}]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H1054,IF($E$3=\"Female\",H1061,IF($E$3=\"Senior Citizen\",H1068,H1075)))","v":0},null,"Very Senior Citizen",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(100000),IF($T$943>500000,($T$943-500000)*20%,\"0\"))","v":"0"},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(100000),IF($U$1001>500000,($U$1001-500000)*20%,\"0\"))","v":1300000},{"$f":"ROUND(T1057*$S$1001,0)","v":0},{"$f":"ROUND(U1057*$W$995,0)","v":0},{"$f":"T1057+V1057-U1057-W1057","v":-1300000}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I1054,IF($E$3=\"Female\",I1061,IF($E$3=\"Senior Citizen\",I1068,I1075)))","v":0}]
[0,250000,0,0,0,0,0,{"$f":"H1052","v":0},{"$f":"VLOOKUP(H1059,A1059:C1063,3)","v":0},{"$f":"INDEX(D1059:D1063,MATCH(I1059,C1059:C1063,0))","v":0},{"$f":"INDEX(E1059:E1063,MATCH(I1059,C1059:C1063,0))","v":0},{"$f":"L1052","v":0},0.04,"E. CESS",null,{"$f":"IF($E$3=\"Male\",J1054,IF($E$3=\"Female\",J1061,IF($E$3=\"Senior Citizen\",J1068,J1075)))","v":0},null,"Tax Income",{"$f":"L1052","v":0},{"$f":"$E$4","v":1722000},{"$f":"IF($S$1001=T1064,S1063,IF(S1059=T1063,S1062,IF(S1059=T1062,S1061,S1060)))","v":5000000}]
[{"$f":"B1059+1","v":250001},500000,0.05,{"$f":"B1059","v":250000},{"$f":"(B1060-B1059)*C1060","v":12500},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K1054,IF($E$3=\"Female\",K1061,IF($E$3=\"Senior Citizen\",K1068,K1075)))","v":0},null,0,5000000,0,{"$f":"S1062","v":20000000}]
[{"$f":"B1060+1","v":500001},1000000,0.2,{"$f":"B1060","v":500000},{"$f":"E1060+(B1061-B1060)*C1061","v":112500},0,0.04,{"$f":"IF(I1059=C1063,E1062+ROUND((H1059-J1059),0)*I1059,IF(I1059=C1062,E1061+ROUND((H1059-J1059)*I1059,0),IF(I1059=C1061,E1060+ROUND((H1059-J1059)*I1059,0),IF(I1059=C1060,E1059+ROUND((H1059-J1059)*I1059,0),E1058+ROUND((H1059-J1059)*I1059,0)))))","v":0},{"$f":"MIN(K1063:L1063)","v":0},{"$f":"ROUND(SUM(H1061+I1061)*M1059,0)","v":0},{"$f":"SUM(H1061:J1061)","v":0},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A1051,IF($E$3=\"Female\",A1058,IF($E$3=\"Senior Citizen\",A1065,A1072)))","v":"(below 60 years)"},null,{"$f":"S1060+1","v":5000001},10000000,0.1,{"$f":"$T$943-R1061+1","v":-5000000}]
[{"$f":"B1061+1","v":1000001},null,0.3,{"$f":"B1061","v":1000000},{"$f":"IF(J1059=0,0,E1061)","v":0},{"$f":"L1059","v":0},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M1056,IF($E$3=\"Female\",M1063,IF($E$3=\"Senior Citizen\",M1070,M1077)))","v":0},null,{"$f":"S1061+1","v":10000001},20000000,0.15]
["Surcharge Limit",null,null,{"$f":"IF(L1059=10%,5000000,IF(L1059=15%,10000000,IF(L1059=25%,20000000,50000000)))","v":50000000},null,null,null,{"$f":"H1056","v":50000000},{"$f":"IF(H1059>H1063,H1059-H1063,0)","v":0},{"$f":"IF(I1063>0,ROUND(I1063*I1059,0),0)","v":0},{"$f":"IF(H1063>=D1063,Q1063+(I1063-J1063),(I1063-J1063))","v":0},{"$f":"IF(H1061>0,ROUND(H1061*L1059,0),0)","v":0},{"$f":"IF(K1063>L1063,0,L1063-K1063)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K1054,IF($E$3=\"Female\",K1061,IF($E$3=\"Senior Citizen\",K1068,K1075)))","v":0},{"$f":"W1055","v":0},{"$f":"S1062+1","v":20000001},50000000,0.25]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess",null,null,null,null,{"$f":"S1063+1","v":50000001},null,0.37]
["(Above 60 year but less than 80)"]
[0,300000,0,0,0,0,0,{"$f":"H1052","v":0},{"$f":"VLOOKUP(H1066,A1066:C1070,3)","v":0},{"$f":"INDEX(D1066:D1070,MATCH(I1066,C1066:C1070,0))","v":0},{"$f":"INDEX(E1066:E1070,MATCH(I1066,C1066:C1070,0))","v":0},{"$f":"L1052","v":0},0.04]
[{"$f":"B1066+1","v":300001},500000,0.05,{"$f":"B1066","v":300000},{"$f":"(B1067-B1066)*C1067","v":10000},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B1067+1","v":500001},1000000,0.2,{"$f":"B1067","v":500000},{"$f":"E1067+(B1068-B1067)*C1068","v":110000},0,0.04,{"$f":"IF(I1066=C1070,E1069+ROUND((H1066-J1066),0)*I1066,IF(I1066=C1069,E1068+ROUND((H1066-J1066)*I1066,0),IF(I1066=C1068,E1067+ROUND((H1066-J1066)*I1066,0),IF(I1066=C1067,E1066+ROUND((H1066-J1066)*I1066,0),E1065+ROUND((H1066-J1066)*I1066,0)))))","v":0},{"$f":"MIN(K1070:L1070)","v":0},{"$f":"ROUND(SUM(H1068+I1068)*M1066,0)","v":0},{"$f":"SUM(H1068:J1068)","v":0}]
[{"$f":"B1068+1","v":1000001},null,0.3,{"$f":"B1068","v":1000000},{"$f":"IF(J1066=0,0,E1068)","v":0},{"$f":"L1066","v":0},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L1066=10%,5000000,IF(L1066=15%,10000000,IF(L1066=25%,20000000,50000000)))","v":50000000},null,null,null,{"$f":"H1063","v":50000000},{"$f":"IF(H1066>H1070,H1066-H1070,0)","v":0},{"$f":"IF(I1070>0,ROUND(I1070*I1066,0),0)","v":0},{"$f":"IF(H1070>=D1070,Q1070+(I1070-J1070),(I1070-J1070))","v":0},{"$f":"IF(H1068>0,ROUND(H1068*L1066,0),0)","v":0},{"$f":"IF(K1070>L1070,0,L1070-K1070)","v":0},null,null,null,{"$f":"W1056","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H1052","v":0},{"$f":"VLOOKUP(H1073,A1073:C1077,3)","v":0},{"$f":"INDEX(D1073:D1077,MATCH(I1073,C1073:C1077,0))","v":0},{"$f":"INDEX(E1073:E1077,MATCH(I1073,C1073:C1077,0))","v":0},{"$f":"L1052","v":0},0.04]
[{"$f":"B1073+1","v":500001},1000000,0.2,{"$f":"B1073","v":500000},{"$f":"(B1074-B1073)*C1074","v":100000},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B1074+1","v":1000001},null,0.3,{"$f":"B1074","v":1000000},{"$f":"IF(J1073=0,0,E1074)","v":0},0,0.04,{"$f":"IF(I1073=C1077,E1076+ROUND((H1073-J1073),0)*I1073,IF(I1073=C1076,E1075+ROUND((H1073-J1073)*I1073,0),IF(I1073=C1075,E1074+ROUND((H1073-J1073)*I1073,0),IF(I1073=C1074,E1073+ROUND((H1073-J1073)*I1073,0),E1072+ROUND((H1073-J1073)*I1073,0)))))","v":0},{"$f":"MIN(K1077:L1077)","v":0},{"$f":"ROUND(SUM(H1075+I1075)*M1073,0)","v":0},{"$f":"SUM(H1075:J1075)","v":0}]
[null,null,null,null,null,{"$f":"L1073","v":0},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L1073=10%,5000000,IF(L1073=15%,10000000,IF(L1073=25%,20000000,50000000)))","v":50000000},null,null,null,{"$f":"H1070","v":50000000},{"$f":"IF(H1073>H1077,H1073-H1077,0)","v":0},{"$f":"IF(I1077>0,ROUND(I1077*I1073,0),0)","v":0},{"$f":"IF(H1077>=D1077,Q1077+(I1077-J1077),(I1077-J1077))","v":0},{"$f":"IF(H1075>0,ROUND(H1075*L1073,0),0)","v":0},{"$f":"IF(K1077>L1077,0,L1077-K1077)","v":0},null,null,null,{"$f":"W1057","v":0}]

{"sheet":"Tax Table (With 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6,8,767,8],[766,9,767,9],[766,10,767,10],[766,11,767,11],[766,12,767,12],[759,9,760,9],[759,10,760,10],[759,11,760,11],[759,12,760,12],[759,13,759,15],[760,0,760,2],[751,12,752,12],[752,0,752,2],[754,10,754,12],[755,10,755,12],[759,0,759,2],[759,3,760,3],[759,4,760,4],[759,5,760,5],[759,6,760,6],[759,8,760,8],[744,12,745,12],[745,0,745,2],[747,10,747,12],[748,10,748,12],[751,0,751,2],[751,6,752,6],[751,8,752,8],[751,9,752,9],[751,10,752,10],[751,11,752,11],[741,10,741,12],[741,13,741,14],[742,13,742,14],[743,13,743,14],[744,0,744,2],[744,6,745,6],[744,8,745,8],[744,9,745,9],[744,10,745,10],[744,11,745,11],[737,13,737,14],[738,0,738,2],[738,13,738,14],[739,13,739,14],[740,10,740,12],[740,13,740,14],[733,10,733,12],[734,10,734,12],[737,0,737,2],[737,6,738,6],[737,8,738,8],[737,9,738,9],[737,10,738,10],[737,11,738,11],[737,12,738,12],[730,9,731,9],[730,10,731,10],[730,11,731,11],[730,12,731,12],[730,13,730,15],[731,0,731,2],[722,12,723,12],[723,0,723,2],[725,10,725,12],[726,10,726,12],[730,0,730,2],[730,3,731,3],[730,4,731,4],[730,5,731,5],[730,6,731,6],[730,8,731,8],[715,12,716,12],[716,0,716,2],[718,10,718,12],[719,10,719,12],[722,0,722,2],[722,6,723,6],[722,8,723,8],[722,9,723,9],[722,10,723,10],[722,11,723,11],[712,10,712,12],[712,13,712,14],[713,13,713,14],[714,13,714,14],[715,0,715,2],[715,6,716,6],[715,8,716,8],[715,9,716,9],[715,10,716,10],[715,11,716,11],[708,13,708,14],[709,0,709,2],[709,13,709,14],[710,13,710,14],[711,10,711,12],[711,13,711,14],[705,10,705,12],[708,0,708,2],[708,6,709,6],[708,8,709,8],[708,9,709,9],[708,10,709,10],[708,11,709,11],[708,12,709,12],[701,10,702,10],[701,11,702,11],[701,12,702,12],[701,13,701,15],[702,0,702,2],[704,10,704,12],[693,12,694,12],[696,10,696,12],[697,10,697,12],[701,0,701,2],[701,3,702,3],[701,4,702,4],[701,5,702,5],[701,6,702,6],[701,8,702,8],[701,9,702,9],[686,12,687,12],[687,0,687,2],[689,10,689,12],[690,10,690,12],[693,0,693,2],[693,6,694,6],[693,8,694,8],[693,9,694,9],[693,10,694,10],[693,11,694,11],[683,10,683,12],[683,13,683,14],[684,13,684,14],[685,13,685,14],[686,0,686,2],[686,6,687,6],[686,8,687,8],[686,9,687,9],[686,10,687,10],[686,11,687,11],[680,0,680,2],[680,13,680,14],[681,13,681,14],[682,10,682,12],[682,13,682,14],[679,0,679,2],[679,6,680,6],[679,8,680,8],[679,9,680,9],[679,10,680,10],[679,11,680,11],[672,11,673,11],[672,12,673,12],[672,13,672,15],[679,12,680,12],[679,13,679,14],[673,0,673,2],[675,10,675,12],[676,10,676,12],[667,10,667,12],[668,10,668,12],[672,0,672,2],[672,3,673,3],[672,4,673,4],[672,5,673,5],[672,6,673,6],[672,8,673,8],[672,9,673,9],[672,10,673,10],[660,10,660,12],[661,10,661,12],[664,0,664,2],[664,6,665,6],[664,8,665,8],[664,9,665,9],[664,10,665,10],[664,11,665,11],[664,12,665,12],[656,13,656,14],[657,0,657,2],[657,6,658,6],[657,8,658,8],[657,9,658,9],[657,10,658,10],[657,11,658,11],[657,12,658,12],[658,0,658,2],[654,10,654,12],[654,13,654,14],[643,8,644,8],[643,9,644,9],[643,10,644,10],[655,13,655,14],[652,13,652,14],[653,10,653,12],[653,13,653,14],[650,0,650,2],[650,6,651,6],[650,8,651,8],[650,9,651,9],[650,10,651,10],[643,12,644,12],[650,11,651,11],[643,11,644,11],[644,0,644,2],[646,10,646,12],[643,13,643,15],[650,12,651,12],[650,13,650,14],[651,0,651,2],[651,13,651,14],[635,0,635,2],[635,6,636,6],[635,8,636,8],[635,9,636,9],[635,10,636,10],[625,13,625,14],[626,13,626,14],[627,13,627,14],[628,0,628,2],[628,6,629,6],[628,8,629,8],[628,9,629,9],[628,10,629,10],[628,11,629,11],[647,10,647,12],[638,10,638,12],[639,10,639,12],[643,0,643,2],[643,3,644,3],[643,4,644,4],[643,5,644,5],[643,6,644,6],[614,10,615,10],[614,11,615,11],[614,12,615,12],[614,13,614,15],[615,0,615,2],[606,12,607,12],[635,11,636,11],[609,10,609,12],[610,10,610,12],[614,0,614,2],[614,3,615,3],[614,4,615,4],[614,5,615,5],[614,6,615,6],[614,8,615,8],[599,11,600,11],[599,12,600,12],[602,10,602,12],[603,10,603,12],[606,0,606,2],[606,6,607,6],[606,8,607,8],[606,9,607,9],[606,10,607,10],[606,11,607,11],[613,5,613,6],[621,13,621,14],[622,13,622,14],[621,9,622,9],[621,10,622,10],[621,11,622,11],[621,12,622,12],[563,0,563,2],[563,6,564,6],[563,8,564,8],[563,9,564,9],[563,10,564,10],[595,10,595,12],[580,10,580,12],[581,10,581,12],[577,0,577,2],[577,6,578,6],[577,8,578,8],[577,9,578,9],[577,10,578,10],[577,11,578,11],[577,12,578,12],[564,0,564,2],[585,5,586,5],[585,6,586,6],[585,12,586,12],[566,10,566,12],[573,10,573,12],[588,10,588,12],[584,5,584,6],[566,13,566,14],[237,23,238,23],[574,10,574,12],[556,10,557,10],[544,10,544,12],[545,10,545,12],[539,13,539,14],[534,13,534,14],[535,13,535,14],[536,13,536,14],[537,10,537,12],[537,13,537,14],[538,10,538,12],[538,13,538,14],[512,12,513,12],[505,13,505,14],[490,12,491,12],[493,10,493,12],[494,10,494,12],[266,22,267,22],[295,17,296,17],[295,18,296,18],[295,19,296,19],[295,20,296,20],[295,21,296,21],[295,22,296,22],[237,18,238,18],[237,19,238,19],[237,20,238,20],[237,21,238,21],[237,22,238,22],[559,10,559,12],[560,10,560,12],[563,11,564,11],[563,12,564,12],[563,13,563,14],[121,18,122,18],[121,19,122,19],[121,20,122,20],[121,21,122,21],[121,22,122,22],[150,17,151,17],[150,18,151,18],[150,19,151,19],[150,20,151,20],[150,21,151,21],[564,13,564,14],[565,13,565,14],[266,17,267,17],[266,18,267,18],[266,19,267,19],[266,20,267,20],[266,21,267,21],[353,22,354,22],[382,17,383,17],[382,18,383,18],[382,19,383,19],[382,20,383,20],[382,21,383,21],[382,22,383,22],[324,18,325,18],[324,19,325,19],[324,20,325,20],[556,13,556,15],[527,13,527,15],[541,12,542,12],[555,5,555,6],[556,8,557,8],[556,9,557,9],[527,10,528,10],[527,11,528,11],[527,12,528,12],[548,0,548,2],[548,6,549,6],[548,8,549,8],[548,9,549,9],[548,10,549,10],[570,12,571,12],[571,0,571,2],[548,11,549,11],[548,12,549,12]],"merged_total":2318,"flags":["merged_cut"]}
[]
[{"$f":"'Section 89(1)'!$C$15","v":"New option u/s 115BAC"},"Financial Year",null,null,{"$f":"'Section 89(1)'!F8","v":"2021-22"}]
[null,"Tax Category",null,null,{"$f":"'Section 89(1)'!E6","v":"Male"}]
[null,"Taxable Income",null,null,{"$f":"'Section 89(1)'!C8","v":1722000}]
["Fin. Year",null,1985,{"$f":"C5+1","v":1986},null,"1985-86",null,null,null,null,null,null,null,"Fin. Year",null,1985,{"$f":"P5+1","v":1986}]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C5","v":1985},{"$f":"D5","v":1986}]
[0,18000,0,0,0,0,0,{"$f":"INDEX('Tax Cal(89 Rebate)'!$F$6:$F$36,MATCH('Tax Table (With Arr)'!F5,'Tax Cal(89 Rebate)'!$A$6:$A$36,0))","v":0},{"$f":"VLOOKUP(H8,A8:C12,3)","v":0},{"$f":"INDEX(D8:D12,MATCH(I8,C8:C12,0))","v":0},{"$f":"INDEX(E8:E12,MATCH(I8,C8:C12,0))","v":0},{"$f":"IF(H8>H12,VLOOKUP(H8,A8:F12,6),0)","v":0},{"$f":"VLOOKUP(H8,A8:G12,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B8,IF($E$3=\"Female\",B15,IF($E$3=\"Senior Citizen\",B22,B29)))","v":18000},0]
[{"$f":"B8+1","v":18001},25000,0.25,{"$f":"B8","v":18000},{"$f":"(B9-B8)*C9","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O8+1","v":18001},25000,0.25]
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[{"$f":"B10+1","v":50001},100000,0.4,{"$f":"B10","v":50000},{"$f":"E10+(B11-B10)*C11","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O10+1","v":50001},100000,0.4]
[{"$f":"B11+1","v":100001},null,0.5,100000,{"$f":"IF(J9=0,0,E11)","v":29250},0.05,0,50000,{"$f":"IF(H8>H12,H8-H12,0)","v":0},{"$f":"IF(I12>0,ROUND(I12*I8,0),0)","v":0},{"$f":"I12-J12","v":0},{"$f":"IF(H10>0,ROUND(H10*L8,0),0)","v":0},{"$f":"IF(K12>L12,0,L12-K12)","v":0},{"$f":"O11+1","v":100001},0,0.5]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H10,IF($E$3=\"Female\",H17,IF($E$3=\"Senior Citizen\",H24,H31)))","v":0}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I10,IF($E$3=\"Female\",I17,IF($E$3=\"Senior Citizen\",I24,I31)))","v":0}]
[0,18000,0,0,0,0,0,{"$f":"H8","v":0},{"$f":"VLOOKUP(H15,A15:C19,3)","v":0},{"$f":"INDEX(D15:D19,MATCH(I15,C15:C19,0))","v":0},{"$f":"INDEX(E15:E19,MATCH(I15,C15:C19,0))","v":0},{"$f":"IF(H15>H19,VLOOKUP(H15,A15:F19,6),0)","v":0},{"$f":"VLOOKUP(H15,A15:G19,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J10,IF($E$3=\"Female\",J17,IF($E$3=\"Senior Citizen\",J24,J31)))","v":0}]
[{"$f":"B15+1","v":18001},25000,0.25,{"$f":"B15","v":18000},{"$f":"(B16-B15)*C16","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K10,IF($E$3=\"Female\",K17,IF($E$3=\"Senior Citizen\",K24,K31)))","v":0}]
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[{"$f":"B17+1","v":50001},100000,0.4,{"$f":"B17","v":50000},{"$f":"E17+(B18-B17)*C18","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M12,IF($E$3=\"Female\",M19,IF($E$3=\"Senior Citizen\",M26,M33)))","v":0}]
[{"$f":"B18+1","v":100001},null,0.5,100000,{"$f":"IF(J16=0,0,E18)","v":29250},0.05,0,{"$f":"H12","v":50000},{"$f":"IF(H15>H19,H15-H19,0)","v":0},{"$f":"IF(I19>0,ROUND(I19*I15,0),0)","v":0},{"$f":"I19-J19","v":0},{"$f":"IF(H17>0,ROUND(H17*L15,0),0)","v":0},{"$f":"IF(K19>L19,0,L19-K19)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K10,IF($E$3=\"Female\",K17,IF($E$3=\"Senior Citizen\",K24,K31)))","v":0}]
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["Not defined"]
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[{"$f":"B22+1","v":18001},25000,0.25,{"$f":"B22","v":18000},{"$f":"(B23-B22)*C23","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B23+1","v":25001},50000,0.3,{"$f":"B23","v":25000},{"$f":"E23+(B24-B23)*C24","v":9250},0,0,{"$f":"IF(I22=C26,E25+ROUND((H22-J22),0)*I22,IF(I22=C25,E24+ROUND((H22-J22)*I22,0),IF(I22=C24,E23+ROUND((H22-J22)*I22,0),IF(I22=C23,E22+ROUND((H22-J22)*I22,0),E21+ROUND((H22-J22)*I22,0)))))","v":0},{"$f":"MIN(K26:L26)","v":0},{"$f":"ROUND(SUM(H24+I24)*M22,0)","v":0},{"$f":"SUM(H24:J24)","v":0}]
[{"$f":"B24+1","v":50001},100000,0.4,{"$f":"B24","v":50000},{"$f":"E24+(B25-B24)*C25","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B25+1","v":100001},null,0.5,100000,{"$f":"IF(J23=0,0,E25)","v":29250},0.05,0,{"$f":"H19","v":50000},{"$f":"IF(H22>H26,H22-H26,0)","v":0},{"$f":"IF(I26>0,ROUND(I26*I22,0),0)","v":0},{"$f":"I26-J26","v":0},{"$f":"IF(H24>0,ROUND(H24*L22,0),0)","v":0},{"$f":"IF(K26>L26,0,L26-K26)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
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[{"$f":"B29+1","v":18001},25000,0.25,{"$f":"B29","v":18000},{"$f":"(B30-B29)*C30","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B30+1","v":25001},50000,0.3,{"$f":"B30","v":25000},{"$f":"E30+(B31-B30)*C31","v":9250},0,0,{"$f":"IF(I29=C33,E32+ROUND((H29-J29),0)*I29,IF(I29=C32,E31+ROUND((H29-J29)*I29,0),IF(I29=C31,E30+ROUND((H29-J29)*I29,0),IF(I29=C30,E29+ROUND((H29-J29)*I29,0),E28+ROUND((H29-J29)*I29,0)))))","v":0},{"$f":"MIN(K33:L33)","v":0},{"$f":"ROUND(SUM(H31+I31)*M29,0)","v":0},{"$f":"SUM(H31:J31)","v":0}]
[{"$f":"B31+1","v":50001},100000,0.4,{"$f":"B31","v":50000},{"$f":"E31+(B32-B31)*C32","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B32+1","v":100001},null,0.5,100000,{"$f":"IF(J30=0,0,E32)","v":29250},0.05,0,{"$f":"H26","v":50000},{"$f":"IF(H29>H33,H29-H33,0)","v":0},{"$f":"IF(I33>0,ROUND(I33*I29,0),0)","v":0},{"$f":"I33-J33","v":0},{"$f":"IF(H31>0,ROUND(H31*L29,0),0)","v":0},{"$f":"IF(K33>L33,0,L33-K33)","v":0}]
[null,null,{"$f":"D5","v":1986},{"$f":"C34+1","v":1987},null,"1986-87"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C34","v":1986},{"$f":"D34","v":1987}]
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[{"$f":"B38+1","v":25001},50000,0.3,{"$f":"B38","v":25000},{"$f":"E38+(B39-B38)*C39","v":9250},0,0,{"$f":"IF(I37=C41,E40+ROUND((H37-J37),0)*I37,IF(I37=C40,E39+ROUND((H37-J37)*I37,0),IF(I37=C39,E38+ROUND((H37-J37)*I37,0),IF(I37=C38,E37+ROUND((H37-J37)*I37,0),E36+ROUND((H37-J37)*I37,0)))))","v":0},{"$f":"MIN(K41:L41)","v":0},{"$f":"ROUND(SUM(H39+I39)*M37,0)","v":0},{"$f":"SUM(H39:J39)","v":0},null,null,{"$f":"O38+1","v":25001},50000,0.3]
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[{"$f":"B40+1","v":100001},null,0.5,100000,{"$f":"IF(J38=0,0,E40)","v":29250},0.05,0,50000,{"$f":"IF(H37>H41,H37-H41,0)","v":0},{"$f":"IF(I41>0,ROUND(I41*I37,0),0)","v":0},{"$f":"I41-J41","v":0},{"$f":"IF(H39>0,ROUND(H39*L37,0),0)","v":0},{"$f":"IF(K41>L41,0,L41-K41)","v":0},{"$f":"O40+1","v":100001},0,0.5]
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["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I39,IF($E$3=\"Female\",I46,IF($E$3=\"Senior Citizen\",I53,I60)))","v":0}]
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[{"$f":"B44+1","v":18001},25000,0.25,{"$f":"B44","v":18000},{"$f":"(B45-B44)*C45","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K39,IF($E$3=\"Female\",K46,IF($E$3=\"Senior Citizen\",K53,K60)))","v":0}]
[{"$f":"B45+1","v":25001},50000,0.3,{"$f":"B45","v":25000},{"$f":"E45+(B46-B45)*C46","v":9250},0,0,{"$f":"IF(I44=C48,E47+ROUND((H44-J44),0)*I44,IF(I44=C47,E46+ROUND((H44-J44)*I44,0),IF(I44=C46,E45+ROUND((H44-J44)*I44,0),IF(I44=C45,E44+ROUND((H44-J44)*I44,0),E43+ROUND((H44-J44)*I44,0)))))","v":0},{"$f":"MIN(K48:L48)","v":0},{"$f":"ROUND(SUM(H46+I46)*M44,0)","v":0},{"$f":"SUM(H46:J46)","v":0},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A36,IF($E$3=\"Female\",A43,IF($E$3=\"Senior Citizen\",A50,A57)))","v":"Not defined"}]
[{"$f":"B46+1","v":50001},100000,0.4,{"$f":"B46","v":50000},{"$f":"E46+(B47-B46)*C47","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M41,IF($E$3=\"Female\",M48,IF($E$3=\"Senior Citizen\",M55,M62)))","v":0}]
[{"$f":"B47+1","v":100001},null,0.5,100000,{"$f":"IF(J45=0,0,E47)","v":29250},0.05,0,{"$f":"H41","v":50000},{"$f":"IF(H44>H48,H44-H48,0)","v":0},{"$f":"IF(I48>0,ROUND(I48*I44,0),0)","v":0},{"$f":"I48-J48","v":0},{"$f":"IF(H46>0,ROUND(H46*L44,0),0)","v":0},{"$f":"IF(K48>L48,0,L48-K48)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K39,IF($E$3=\"Female\",K46,IF($E$3=\"Senior Citizen\",K53,K60)))","v":0}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
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[{"$f":"B51+1","v":18001},25000,0.25,{"$f":"B51","v":18000},{"$f":"(B52-B51)*C52","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B52+1","v":25001},50000,0.3,{"$f":"B52","v":25000},{"$f":"E52+(B53-B52)*C53","v":9250},0,0,{"$f":"IF(I51=C55,E54+ROUND((H51-J51),0)*I51,IF(I51=C54,E53+ROUND((H51-J51)*I51,0),IF(I51=C53,E52+ROUND((H51-J51)*I51,0),IF(I51=C52,E51+ROUND((H51-J51)*I51,0),E50+ROUND((H51-J51)*I51,0)))))","v":0},{"$f":"MIN(K55:L55)","v":0},{"$f":"ROUND(SUM(H53+I53)*M51,0)","v":0},{"$f":"SUM(H53:J53)","v":0}]
[{"$f":"B53+1","v":50001},100000,0.4,{"$f":"B53","v":50000},{"$f":"E53+(B54-B53)*C54","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B54+1","v":100001},null,0.5,100000,{"$f":"IF(J52=0,0,E54)","v":29250},0.05,0,{"$f":"H48","v":50000},{"$f":"IF(H51>H55,H51-H55,0)","v":0},{"$f":"IF(I55>0,ROUND(I55*I51,0),0)","v":0},{"$f":"I55-J55","v":0},{"$f":"IF(H53>0,ROUND(H53*L51,0),0)","v":0},{"$f":"IF(K55>L55,0,L55-K55)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H37","v":0},{"$f":"VLOOKUP(H58,A58:C62,3)","v":0},{"$f":"INDEX(D58:D62,MATCH(I58,C58:C62,0))","v":0},{"$f":"INDEX(E58:E62,MATCH(I58,C58:C62,0))","v":0},{"$f":"IF(H58>H62,VLOOKUP(H58,A58:F62,6),0)","v":0},{"$f":"VLOOKUP(H58,A58:G62,7)","v":0}]
[{"$f":"B58+1","v":18001},25000,0.25,{"$f":"B58","v":18000},{"$f":"(B59-B58)*C59","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B59+1","v":25001},50000,0.3,{"$f":"B59","v":25000},{"$f":"E59+(B60-B59)*C60","v":9250},0,0,{"$f":"IF(I58=C62,E61+ROUND((H58-J58),0)*I58,IF(I58=C61,E60+ROUND((H58-J58)*I58,0),IF(I58=C60,E59+ROUND((H58-J58)*I58,0),IF(I58=C59,E58+ROUND((H58-J58)*I58,0),E57+ROUND((H58-J58)*I58,0)))))","v":0},{"$f":"MIN(K62:L62)","v":0},{"$f":"ROUND(SUM(H60+I60)*M58,0)","v":0},{"$f":"SUM(H60:J60)","v":0}]
[{"$f":"B60+1","v":50001},100000,0.4,{"$f":"B60","v":50000},{"$f":"E60+(B61-B60)*C61","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B61+1","v":100001},null,0.5,100000,{"$f":"IF(J59=0,0,E61)","v":29250},0.05,0,{"$f":"H55","v":50000},{"$f":"IF(H58>H62,H58-H62,0)","v":0},{"$f":"IF(I62>0,ROUND(I62*I58,0),0)","v":0},{"$f":"I62-J62","v":0},{"$f":"IF(H60>0,ROUND(H60*L58,0),0)","v":0},{"$f":"IF(K62>L62,0,L62-K62)","v":0}]
[null,null,1987,{"$f":"C63+1","v":1988},null,"1987-88"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C63","v":1987},{"$f":"D63","v":1988}]
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[{"$f":"B66+1","v":18001},25000,0.25,{"$f":"B66","v":18000},{"$f":"(B67-B66)*C67","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O66+1","v":18001},25000,0.25]
[{"$f":"B67+1","v":25001},50000,0.3,{"$f":"B67","v":25000},{"$f":"E67+(B68-B67)*C68","v":9250},0,0,{"$f":"IF(I66=C70,E69+ROUND((H66-J66),0)*I66,IF(I66=C69,E68+ROUND((H66-J66)*I66,0),IF(I66=C68,E67+ROUND((H66-J66)*I66,0),IF(I66=C67,E66+ROUND((H66-J66)*I66,0),E65+ROUND((H66-J66)*I66,0)))))","v":0},{"$f":"MIN(K70:L70)","v":0},{"$f":"ROUND(SUM(H68+I68)*M66,0)","v":0},{"$f":"SUM(H68:J68)","v":0},null,null,{"$f":"O67+1","v":25001},50000,0.3]
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[{"$f":"B69+1","v":100001},null,0.5,100000,{"$f":"IF(J67=0,0,E69)","v":29250},0.05,0,50000,{"$f":"IF(H66>H70,H66-H70,0)","v":0},{"$f":"IF(I70>0,ROUND(I70*I66,0),0)","v":0},{"$f":"I70-J70","v":0},{"$f":"IF(H68>0,ROUND(H68*L66,0),0)","v":0},{"$f":"IF(K70>L70,0,L70-K70)","v":0},{"$f":"O69+1","v":100001},0,0.5]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H68,IF($E$3=\"Female\",H75,IF($E$3=\"Senior Citizen\",H82,H89)))","v":0}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I68,IF($E$3=\"Female\",I75,IF($E$3=\"Senior Citizen\",I82,I89)))","v":0}]
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[{"$f":"B73+1","v":18001},25000,0.25,{"$f":"B73","v":18000},{"$f":"(B74-B73)*C74","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K68,IF($E$3=\"Female\",K75,IF($E$3=\"Senior Citizen\",K82,K89)))","v":0}]
[{"$f":"B74+1","v":25001},50000,0.3,{"$f":"B74","v":25000},{"$f":"E74+(B75-B74)*C75","v":9250},0,0,{"$f":"IF(I73=C77,E76+ROUND((H73-J73),0)*I73,IF(I73=C76,E75+ROUND((H73-J73)*I73,0),IF(I73=C75,E74+ROUND((H73-J73)*I73,0),IF(I73=C74,E73+ROUND((H73-J73)*I73,0),E72+ROUND((H73-J73)*I73,0)))))","v":0},{"$f":"MIN(K77:L77)","v":0},{"$f":"ROUND(SUM(H75+I75)*M73,0)","v":0},{"$f":"SUM(H75:J75)","v":0},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A65,IF($E$3=\"Female\",A72,IF($E$3=\"Senior Citizen\",A79,A86)))","v":"Not defined"}]
[{"$f":"B75+1","v":50001},100000,0.4,{"$f":"B75","v":50000},{"$f":"E75+(B76-B75)*C76","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M70,IF($E$3=\"Female\",M77,IF($E$3=\"Senior Citizen\",M84,M91)))","v":0}]
[{"$f":"B76+1","v":100001},null,0.5,100000,{"$f":"IF(J74=0,0,E76)","v":29250},0.05,0,{"$f":"H70","v":50000},{"$f":"IF(H73>H77,H73-H77,0)","v":0},{"$f":"IF(I77>0,ROUND(I77*I73,0),0)","v":0},{"$f":"I77-J77","v":0},{"$f":"IF(H75>0,ROUND(H75*L73,0),0)","v":0},{"$f":"IF(K77>L77,0,L77-K77)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K68,IF($E$3=\"Female\",K75,IF($E$3=\"Senior Citizen\",K82,K89)))","v":0}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H66","v":0},{"$f":"VLOOKUP(H80,A80:C84,3)","v":0},{"$f":"INDEX(D80:D84,MATCH(I80,C80:C84,0))","v":0},{"$f":"INDEX(E80:E84,MATCH(I80,C80:C84,0))","v":0},{"$f":"IF(H80>H84,VLOOKUP(H80,A80:F84,6),0)","v":0},{"$f":"VLOOKUP(H80,A80:G84,7)","v":0}]
[{"$f":"B80+1","v":18001},25000,0.25,{"$f":"B80","v":18000},{"$f":"(B81-B80)*C81","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B81+1","v":25001},50000,0.3,{"$f":"B81","v":25000},{"$f":"E81+(B82-B81)*C82","v":9250},0,0,{"$f":"IF(I80=C84,E83+ROUND((H80-J80),0)*I80,IF(I80=C83,E82+ROUND((H80-J80)*I80,0),IF(I80=C82,E81+ROUND((H80-J80)*I80,0),IF(I80=C81,E80+ROUND((H80-J80)*I80,0),E79+ROUND((H80-J80)*I80,0)))))","v":0},{"$f":"MIN(K84:L84)","v":0},{"$f":"ROUND(SUM(H82+I82)*M80,0)","v":0},{"$f":"SUM(H82:J82)","v":0}]
[{"$f":"B82+1","v":50001},100000,0.4,{"$f":"B82","v":50000},{"$f":"E82+(B83-B82)*C83","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B83+1","v":100001},null,0.5,100000,{"$f":"IF(J81=0,0,E83)","v":29250},0.05,0,{"$f":"H77","v":50000},{"$f":"IF(H80>H84,H80-H84,0)","v":0},{"$f":"IF(I84>0,ROUND(I84*I80,0),0)","v":0},{"$f":"I84-J84","v":0},{"$f":"IF(H82>0,ROUND(H82*L80,0),0)","v":0},{"$f":"IF(K84>L84,0,L84-K84)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H66","v":0},{"$f":"VLOOKUP(H87,A87:C91,3)","v":0},{"$f":"INDEX(D87:D91,MATCH(I87,C87:C91,0))","v":0},{"$f":"INDEX(E87:E91,MATCH(I87,C87:C91,0))","v":0},{"$f":"IF(H87>H91,VLOOKUP(H87,A87:F91,6),0)","v":0},{"$f":"VLOOKUP(H87,A87:G91,7)","v":0}]
[{"$f":"B87+1","v":18001},25000,0.25,{"$f":"B87","v":18000},{"$f":"(B88-B87)*C88","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B88+1","v":25001},50000,0.3,{"$f":"B88","v":25000},{"$f":"E88+(B89-B88)*C89","v":9250},0,0,{"$f":"IF(I87=C91,E90+ROUND((H87-J87),0)*I87,IF(I87=C90,E89+ROUND((H87-J87)*I87,0),IF(I87=C89,E88+ROUND((H87-J87)*I87,0),IF(I87=C88,E87+ROUND((H87-J87)*I87,0),E86+ROUND((H87-J87)*I87,0)))))","v":0},{"$f":"MIN(K91:L91)","v":0},{"$f":"ROUND(SUM(H89+I89)*M87,0)","v":0},{"$f":"SUM(H89:J89)","v":0}]
[{"$f":"B89+1","v":50001},100000,0.4,{"$f":"B89","v":50000},{"$f":"E89+(B90-B89)*C90","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B90+1","v":100001},null,0.5,100000,{"$f":"IF(J88=0,0,E90)","v":29250},0.05,0,{"$f":"H84","v":50000},{"$f":"IF(H87>H91,H87-H91,0)","v":0},{"$f":"IF(I91>0,ROUND(I91*I87,0),0)","v":0},{"$f":"I91-J91","v":0},{"$f":"IF(H89>0,ROUND(H89*L87,0),0)","v":0},{"$f":"IF(K91>L91,0,L91-K91)","v":0}]
[null,null,1988,{"$f":"C92+1","v":1989},null,"1988-89"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C92","v":1988},{"$f":"D92","v":1989}]
[0,18000,0,0,0,0,0,{"$f":"INDEX('Tax Cal(89 Rebate)'!$F$6:$F$36,MATCH('Tax Table (With Arr)'!F92,'Tax Cal(89 Rebate)'!$A$6:$A$36,0))","v":0},{"$f":"VLOOKUP(H95,A95:C99,3)","v":0},{"$f":"INDEX(D95:D99,MATCH(I95,C95:C99,0))","v":0},{"$f":"INDEX(E95:E99,MATCH(I95,C95:C99,0))","v":0},{"$f":"IF(H95>H99,VLOOKUP(H95,A95:F99,6),0)","v":0},{"$f":"VLOOKUP(H95,A95:G99,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B95,IF($E$3=\"Female\",B102,IF($E$3=\"Senior Citizen\",B109,B116)))","v":18000},0]
[{"$f":"B95+1","v":18001},25000,0.25,{"$f":"B95","v":18000},{"$f":"(B96-B95)*C96","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O95+1","v":18001},25000,0.25]
[{"$f":"B96+1","v":25001},50000,0.3,{"$f":"B96","v":25000},{"$f":"E96+(B97-B96)*C97","v":9250},0,0,{"$f":"IF(I95=C99,E98+ROUND((H95-J95),0)*I95,IF(I95=C98,E97+ROUND((H95-J95)*I95,0),IF(I95=C97,E96+ROUND((H95-J95)*I95,0),IF(I95=C96,E95+ROUND((H95-J95)*I95,0),E94+ROUND((H95-J95)*I95,0)))))","v":0},{"$f":"MIN(K99:L99)","v":0},{"$f":"ROUND(SUM(H97+I97)*M95,0)","v":0},{"$f":"SUM(H97:J97)","v":0},null,null,{"$f":"O96+1","v":25001},50000,0.3]
[{"$f":"B97+1","v":50001},100000,0.4,{"$f":"B97","v":50000},{"$f":"E97+(B98-B97)*C98","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O97+1","v":50001},100000,0.4]
[{"$f":"B98+1","v":100001},null,0.5,100000,{"$f":"IF(J96=0,0,E98)","v":29250},0.05,0,50000,{"$f":"IF(H95>H99,H95-H99,0)","v":0},{"$f":"IF(I99>0,ROUND(I99*I95,0),0)","v":0},{"$f":"I99-J99","v":0},{"$f":"IF(H97>0,ROUND(H97*L95,0),0)","v":0},{"$f":"IF(K99>L99,0,L99-K99)","v":0},{"$f":"O98+1","v":100001},0,0.5]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H97,IF($E$3=\"Female\",H104,IF($E$3=\"Senior Citizen\",H111,H118)))","v":0}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I97,IF($E$3=\"Female\",I104,IF($E$3=\"Senior Citizen\",I111,I118)))","v":0}]
[0,18000,0,0,0,0,0,{"$f":"H95","v":0},{"$f":"VLOOKUP(H102,A102:C106,3)","v":0},{"$f":"INDEX(D102:D106,MATCH(I102,C102:C106,0))","v":0},{"$f":"INDEX(E102:E106,MATCH(I102,C102:C106,0))","v":0},{"$f":"IF(H102>H106,VLOOKUP(H102,A102:F106,6),0)","v":0},{"$f":"VLOOKUP(H102,A102:G106,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J97,IF($E$3=\"Female\",J104,IF($E$3=\"Senior Citizen\",J111,J118)))","v":0}]
[{"$f":"B102+1","v":18001},25000,0.25,{"$f":"B102","v":18000},{"$f":"(B103-B102)*C103","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K97,IF($E$3=\"Female\",K104,IF($E$3=\"Senior Citizen\",K111,K118)))","v":0}]
[{"$f":"B103+1","v":25001},50000,0.3,{"$f":"B103","v":25000},{"$f":"E103+(B104-B103)*C104","v":9250},0,0,{"$f":"IF(I102=C106,E105+ROUND((H102-J102),0)*I102,IF(I102=C105,E104+ROUND((H102-J102)*I102,0),IF(I102=C104,E103+ROUND((H102-J102)*I102,0),IF(I102=C103,E102+ROUND((H102-J102)*I102,0),E101+ROUND((H102-J102)*I102,0)))))","v":0},{"$f":"MIN(K106:L106)","v":0},{"$f":"ROUND(SUM(H104+I104)*M102,0)","v":0},{"$f":"SUM(H104:J104)","v":0},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A94,IF($E$3=\"Female\",A101,IF($E$3=\"Senior Citizen\",A108,A115)))","v":"Not defined"}]
[{"$f":"B104+1","v":50001},100000,0.4,{"$f":"B104","v":50000},{"$f":"E104+(B105-B104)*C105","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M99,IF($E$3=\"Female\",M106,IF($E$3=\"Senior Citizen\",M113,M120)))","v":0}]
[{"$f":"B105+1","v":100001},null,0.5,100000,{"$f":"IF(J103=0,0,E105)","v":29250},0.05,0,{"$f":"H99","v":50000},{"$f":"IF(H102>H106,H102-H106,0)","v":0},{"$f":"IF(I106>0,ROUND(I106*I102,0),0)","v":0},{"$f":"I106-J106","v":0},{"$f":"IF(H104>0,ROUND(H104*L102,0),0)","v":0},{"$f":"IF(K106>L106,0,L106-K106)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K97,IF($E$3=\"Female\",K104,IF($E$3=\"Senior Citizen\",K111,K118)))","v":0}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
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[{"$f":"B109+1","v":18001},25000,0.25,{"$f":"B109","v":18000},{"$f":"(B110-B109)*C110","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B110+1","v":25001},50000,0.3,{"$f":"B110","v":25000},{"$f":"E110+(B111-B110)*C111","v":9250},0,0,{"$f":"IF(I109=C113,E112+ROUND((H109-J109),0)*I109,IF(I109=C112,E111+ROUND((H109-J109)*I109,0),IF(I109=C111,E110+ROUND((H109-J109)*I109,0),IF(I109=C110,E109+ROUND((H109-J109)*I109,0),E108+ROUND((H109-J109)*I109,0)))))","v":0},{"$f":"MIN(K113:L113)","v":0},{"$f":"ROUND(SUM(H111+I111)*M109,0)","v":0},{"$f":"SUM(H111:J111)","v":0}]
[{"$f":"B111+1","v":50001},100000,0.4,{"$f":"B111","v":50000},{"$f":"E111+(B112-B111)*C112","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B112+1","v":100001},null,0.5,100000,{"$f":"IF(J110=0,0,E112)","v":29250},0.05,0,{"$f":"H106","v":50000},{"$f":"IF(H109>H113,H109-H113,0)","v":0},{"$f":"IF(I113>0,ROUND(I113*I109,0),0)","v":0},{"$f":"I113-J113","v":0},{"$f":"IF(H111>0,ROUND(H111*L109,0),0)","v":0},{"$f":"IF(K113>L113,0,L113-K113)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H95","v":0},{"$f":"VLOOKUP(H116,A116:C120,3)","v":0},{"$f":"INDEX(D116:D120,MATCH(I116,C116:C120,0))","v":0},{"$f":"INDEX(E116:E120,MATCH(I116,C116:C120,0))","v":0},{"$f":"IF(H116>H120,VLOOKUP(H116,A116:F120,6),0)","v":0},{"$f":"VLOOKUP(H116,A116:G120,7)","v":0}]
[{"$f":"B116+1","v":18001},25000,0.25,{"$f":"B116","v":18000},{"$f":"(B117-B116)*C117","v":1750},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B117+1","v":25001},50000,0.3,{"$f":"B117","v":25000},{"$f":"E117+(B118-B117)*C118","v":9250},0,0,{"$f":"IF(I116=C120,E119+ROUND((H116-J116),0)*I116,IF(I116=C119,E118+ROUND((H116-J116)*I116,0),IF(I116=C118,E117+ROUND((H116-J116)*I116,0),IF(I116=C117,E116+ROUND((H116-J116)*I116,0),E115+ROUND((H116-J116)*I116,0)))))","v":0},{"$f":"MIN(K120:L120)","v":0},{"$f":"ROUND(SUM(H118+I118)*M116,0)","v":0},{"$f":"SUM(H118:J118)","v":0}]
[{"$f":"B118+1","v":50001},100000,0.4,{"$f":"B118","v":50000},{"$f":"E118+(B119-B118)*C119","v":29250},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B119+1","v":100001},null,0.5,100000,{"$f":"IF(J117=0,0,E119)","v":29250},0.05,0,{"$f":"H113","v":50000},{"$f":"IF(H116>H120,H116-H120,0)","v":0},{"$f":"IF(I120>0,ROUND(I120*I116,0),0)","v":0},{"$f":"I120-J120","v":0},{"$f":"IF(H118>0,ROUND(H118*L116,0),0)","v":0},{"$f":"IF(K120>L120,0,L120-K120)","v":0}]
[null,null,1989,{"$f":"C121+1","v":1990},null,"1989-90"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C121","v":1989},{"$f":"D121","v":1990}]
[0,18000,0,0,0,0,0,{"$f":"INDEX('Tax Cal(89 Rebate)'!$F$6:$F$36,MATCH('Tax Table (With Arr)'!F121,'Tax Cal(89 Rebate)'!$A$6:$A$36,0))","v":0},{"$f":"VLOOKUP(H124,A124:C128,3)","v":0},{"$f":"INDEX(D124:D128,MATCH(I124,C124:C128,0))","v":0},{"$f":"INDEX(E124:E128,MATCH(I124,C124:C128,0))","v":0},{"$f":"IF(H124>H128,VLOOKUP(H124,A124:F128,6),0)","v":0},{"$f":"VLOOKUP(H124,A124:G128,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B124,IF($E$3=\"Female\",B131,IF($E$3=\"Senior Citizen\",B138,B145)))","v":18000},0]
[{"$f":"B124+1","v":18001},25000,0.2,{"$f":"B124","v":18000},{"$f":"(B125-B124)*C125","v":1400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O124+1","v":18001},25000,0.2]
[{"$f":"B125+1","v":25001},50000,0.3,{"$f":"B125","v":25000},{"$f":"E125+(B126-B125)*C126","v":8900},0,0,{"$f":"IF(I124=C128,E127+ROUND((H124-J124),0)*I124,IF(I124=C127,E126+ROUND((H124-J124)*I124,0),IF(I124=C126,E125+ROUND((H124-J124)*I124,0),IF(I124=C125,E124+ROUND((H124-J124)*I124,0),E123+ROUND((H124-J124)*I124,0)))))","v":0},{"$f":"MIN(K128:L128)","v":0},{"$f":"ROUND(SUM(H126+I126)*M124,0)","v":0},{"$f":"SUM(H126:J126)","v":0},null,null,{"$f":"O125+1","v":25001},50000,0.3]
[{"$f":"B126+1","v":50001},100000,0.4,{"$f":"B126","v":50000},{"$f":"E126+(B127-B126)*C127","v":28900},0.08,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O126+1","v":50001},100000,0.4]
[{"$f":"B127+1","v":100001},null,0.5,100000,{"$f":"IF(J125=0,0,E127)","v":28900},0.08,0,50000,{"$f":"IF(H124>H128,H124-H128,0)","v":0},{"$f":"IF(I128>0,ROUND(I128*I124,0),0)","v":0},{"$f":"I128-J128","v":0},{"$f":"IF(H126>0,ROUND(H126*L124,0),0)","v":0},{"$f":"IF(K128>L128,0,L128-K128)","v":0},{"$f":"O127+1","v":100001},0,0.5]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H126,IF($E$3=\"Female\",H133,IF($E$3=\"Senior Citizen\",H140,H147)))","v":0}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I126,IF($E$3=\"Female\",I133,IF($E$3=\"Senior Citizen\",I140,I147)))","v":0}]
[0,18000,0,0,0,0,0,{"$f":"H124","v":0},{"$f":"VLOOKUP(H131,A131:C135,3)","v":0},{"$f":"INDEX(D131:D135,MATCH(I131,C131:C135,0))","v":0},{"$f":"INDEX(E131:E135,MATCH(I131,C131:C135,0))","v":0},{"$f":"IF(H131>H135,VLOOKUP(H131,A131:F135,6),0)","v":0},{"$f":"VLOOKUP(H131,A131:G135,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J126,IF($E$3=\"Female\",J133,IF($E$3=\"Senior Citizen\",J140,J147)))","v":0}]
[{"$f":"B131+1","v":18001},25000,0.2,{"$f":"B131","v":18000},{"$f":"(B132-B131)*C132","v":1400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K126,IF($E$3=\"Female\",K133,IF($E$3=\"Senior Citizen\",K140,K147)))","v":0}]
[{"$f":"B132+1","v":25001},50000,0.3,{"$f":"B132","v":25000},{"$f":"E132+(B133-B132)*C133","v":8900},0,0,{"$f":"IF(I131=C135,E134+ROUND((H131-J131),0)*I131,IF(I131=C134,E133+ROUND((H131-J131)*I131,0),IF(I131=C133,E132+ROUND((H131-J131)*I131,0),IF(I131=C132,E131+ROUND((H131-J131)*I131,0),E130+ROUND((H131-J131)*I131,0)))))","v":0},{"$f":"MIN(K135:L135)","v":0},{"$f":"ROUND(SUM(H133+I133)*M131,0)","v":0},{"$f":"SUM(H133:J133)","v":0},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A123,IF($E$3=\"Female\",A130,IF($E$3=\"Senior Citizen\",A137,A144)))","v":"Not defined"}]
[{"$f":"B133+1","v":50001},100000,0.4,{"$f":"B133","v":50000},{"$f":"E133+(B134-B133)*C134","v":28900},0.08,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M128,IF($E$3=\"Female\",M135,IF($E$3=\"Senior Citizen\",M142,M149)))","v":0}]
[{"$f":"B134+1","v":100001},null,0.5,100000,{"$f":"IF(J132=0,0,E134)","v":28900},0.08,0,{"$f":"H128","v":50000},{"$f":"IF(H131>H135,H131-H135,0)","v":0},{"$f":"IF(I135>0,ROUND(I135*I131,0),0)","v":0},{"$f":"I135-J135","v":0},{"$f":"IF(H133>0,ROUND(H133*L131,0),0)","v":0},{"$f":"IF(K135>L135,0,L135-K135)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K126,IF($E$3=\"Female\",K133,IF($E$3=\"Senior Citizen\",K140,K147)))","v":0}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H124","v":0},{"$f":"VLOOKUP(H138,A138:C142,3)","v":0},{"$f":"INDEX(D138:D142,MATCH(I138,C138:C142,0))","v":0},{"$f":"INDEX(E138:E142,MATCH(I138,C138:C142,0))","v":0},{"$f":"IF(H138>H142,VLOOKUP(H138,A138:F142,6),0)","v":0},{"$f":"VLOOKUP(H138,A138:G142,7)","v":0}]
[{"$f":"B138+1","v":18001},25000,0.2,{"$f":"B138","v":18000},{"$f":"(B139-B138)*C139","v":1400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B139+1","v":25001},50000,0.3,{"$f":"B139","v":25000},{"$f":"E139+(B140-B139)*C140","v":8900},0,0,{"$f":"IF(I138=C142,E141+ROUND((H138-J138),0)*I138,IF(I138=C141,E140+ROUND((H138-J138)*I138,0),IF(I138=C140,E139+ROUND((H138-J138)*I138,0),IF(I138=C139,E138+ROUND((H138-J138)*I138,0),E137+ROUND((H138-J138)*I138,0)))))","v":0},{"$f":"MIN(K142:L142)","v":0},{"$f":"ROUND(SUM(H140+I140)*M138,0)","v":0},{"$f":"SUM(H140:J140)","v":0}]
[{"$f":"B140+1","v":50001},100000,0.4,{"$f":"B140","v":50000},{"$f":"E140+(B141-B140)*C141","v":28900},0.08,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B141+1","v":100001},null,0.5,100000,{"$f":"IF(J139=0,0,E141)","v":28900},0.08,0,{"$f":"H135","v":50000},{"$f":"IF(H138>H142,H138-H142,0)","v":0},{"$f":"IF(I142>0,ROUND(I142*I138,0),0)","v":0},{"$f":"I142-J142","v":0},{"$f":"IF(H140>0,ROUND(H140*L138,0),0)","v":0},{"$f":"IF(K142>L142,0,L142-K142)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,18000,0,0,0,0,0,{"$f":"H124","v":0},{"$f":"VLOOKUP(H145,A145:C149,3)","v":0},{"$f":"INDEX(D145:D149,MATCH(I145,C145:C149,0))","v":0},{"$f":"INDEX(E145:E149,MATCH(I145,C145:C149,0))","v":0},{"$f":"IF(H145>H149,VLOOKUP(H145,A145:F149,6),0)","v":0},{"$f":"VLOOKUP(H145,A145:G149,7)","v":0}]
[{"$f":"B145+1","v":18001},25000,0.2,{"$f":"B145","v":18000},{"$f":"(B146-B145)*C146","v":1400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B146+1","v":25001},50000,0.3,{"$f":"B146","v":25000},{"$f":"E146+(B147-B146)*C147","v":8900},0,0,{"$f":"IF(I145=C149,E148+ROUND((H145-J145),0)*I145,IF(I145=C148,E147+ROUND((H145-J145)*I145,0),IF(I145=C147,E146+ROUND((H145-J145)*I145,0),IF(I145=C146,E145+ROUND((H145-J145)*I145,0),E144+ROUND((H145-J145)*I145,0)))))","v":0},{"$f":"MIN(K149:L149)","v":0},{"$f":"ROUND(SUM(H147+I147)*M145,0)","v":0},{"$f":"SUM(H147:J147)","v":0}]
[{"$f":"B147+1","v":50001},100000,0.4,{"$f":"B147","v":50000},{"$f":"E147+(B148-B147)*C148","v":28900},0.08,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B148+1","v":100001},null,0.5,100000,{"$f":"IF(J146=0,0,E148)","v":28900},0.08,0,{"$f":"H142","v":50000},{"$f":"IF(H145>H149,H145-H149,0)","v":0},{"$f":"IF(I149>0,ROUND(I149*I145,0),0)","v":0},{"$f":"I149-J149","v":0},{"$f":"IF(H147>0,ROUND(H147*L145,0),0)","v":0},{"$f":"IF(K149>L149,0,L149-K149)","v":0}]
[null,null,1990,{"$f":"C150+1","v":1991},null,"1990-91"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C150","v":1990},{"$f":"D150","v":1991}]
[0,22000,0,0,0,0,0,{"$f":"INDEX('Tax Cal(89 Rebate)'!$F$6:$F$36,MATCH('Tax Table (With Arr)'!F150,'Tax Cal(89 Rebate)'!$A$6:$A$36,0))","v":0},{"$f":"VLOOKUP(H153,A153:C157,3)","v":0},{"$f":"INDEX(D153:D157,MATCH(I153,C153:C157,0))","v":0},{"$f":"INDEX(E153:E157,MATCH(I153,C153:C157,0))","v":0},{"$f":"IF(H153>H157,VLOOKUP(H153,A153:F157,6),0)","v":0},{"$f":"VLOOKUP(H153,A153:G157,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B153,IF($E$3=\"Female\",B160,IF($E$3=\"Senior Citizen\",B167,B174)))","v":22000},0]
[{"$f":"B153+1","v":22001},30000,0.2,{"$f":"B153","v":22000},{"$f":"(B154-B153)*C154","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O153+1","v":22001},30000,0.2]
[{"$f":"B154+1","v":30001},50000,0.3,{"$f":"B154","v":30000},{"$f":"E154+(B155-B154)*C155","v":7600},0,0,{"$f":"IF(I153=C157,E156+ROUND((H153-J153),0)*I153,IF(I153=C156,E155+ROUND((H153-J153)*I153,0),IF(I153=C155,E154+ROUND((H153-J153)*I153,0),IF(I153=C154,E153+ROUND((H153-J153)*I153,0),E152+ROUND((H153-J153)*I153,0)))))","v":0},{"$f":"MIN(K157:L157)","v":0},{"$f":"ROUND(SUM(H155+I155)*M153,0)","v":0},{"$f":"SUM(H155:J155)","v":0},null,null,{"$f":"O154+1","v":30001},50000,0.3]
[{"$f":"B155+1","v":50001},100000,0.4,{"$f":"B155","v":50000},{"$f":"E155+(B156-B155)*C156","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O155+1","v":50001},100000,0.4]
[{"$f":"B156+1","v":100001},null,0.5,100000,{"$f":"IF(J154=0,0,E156)","v":27600},0.12,0,75000,{"$f":"IF(H153>H157,H153-H157,0)","v":0},{"$f":"IF(I157>0,ROUND(I157*I153,0),0)","v":0},{"$f":"I157-J157","v":0},{"$f":"IF(H155>0,ROUND(H155*L153,0),0)","v":0},{"$f":"IF(K157>L157,0,L157-K157)","v":0},{"$f":"O156+1","v":100001},0,0.5]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H155,IF($E$3=\"Female\",H162,IF($E$3=\"Senior Citizen\",H169,H176)))","v":0}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I155,IF($E$3=\"Female\",I162,IF($E$3=\"Senior Citizen\",I169,I176)))","v":0}]
[0,22000,0,0,0,0,0,{"$f":"H153","v":0},{"$f":"VLOOKUP(H160,A160:C164,3)","v":0},{"$f":"INDEX(D160:D164,MATCH(I160,C160:C164,0))","v":0},{"$f":"INDEX(E160:E164,MATCH(I160,C160:C164,0))","v":0},{"$f":"IF(H160>H164,VLOOKUP(H160,A160:F164,6),0)","v":0},{"$f":"VLOOKUP(H160,A160:G164,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J155,IF($E$3=\"Female\",J162,IF($E$3=\"Senior Citizen\",J169,J176)))","v":0}]
[{"$f":"B160+1","v":22001},30000,0.2,{"$f":"B160","v":22000},{"$f":"(B161-B160)*C161","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K155,IF($E$3=\"Female\",K162,IF($E$3=\"Senior Citizen\",K169,K176)))","v":0}]
[{"$f":"B161+1","v":30001},50000,0.3,{"$f":"B161","v":30000},{"$f":"E161+(B162-B161)*C162","v":7600},0,0,{"$f":"IF(I160=C164,E163+ROUND((H160-J160),0)*I160,IF(I160=C163,E162+ROUND((H160-J160)*I160,0),IF(I160=C162,E161+ROUND((H160-J160)*I160,0),IF(I160=C161,E160+ROUND((H160-J160)*I160,0),E159+ROUND((H160-J160)*I160,0)))))","v":0},{"$f":"MIN(K164:L164)","v":0},{"$f":"ROUND(SUM(H162+I162)*M160,0)","v":0},{"$f":"SUM(H162:J162)","v":0},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A152,IF($E$3=\"Female\",A159,IF($E$3=\"Senior Citizen\",A166,A173)))","v":"Not defined"}]
[{"$f":"B162+1","v":50001},100000,0.4,{"$f":"B162","v":50000},{"$f":"E162+(B163-B162)*C163","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M157,IF($E$3=\"Female\",M164,IF($E$3=\"Senior Citizen\",M171,M178)))","v":0}]
[{"$f":"B163+1","v":100001},null,0.5,100000,{"$f":"IF(J161=0,0,E163)","v":27600},0.12,0,{"$f":"H157","v":75000},{"$f":"IF(H160>H164,H160-H164,0)","v":0},{"$f":"IF(I164>0,ROUND(I164*I160,0),0)","v":0},{"$f":"I164-J164","v":0},{"$f":"IF(H162>0,ROUND(H162*L160,0),0)","v":0},{"$f":"IF(K164>L164,0,L164-K164)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K155,IF($E$3=\"Female\",K162,IF($E$3=\"Senior Citizen\",K169,K176)))","v":0}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,22000,0,0,0,0,0,{"$f":"H153","v":0},{"$f":"VLOOKUP(H167,A167:C171,3)","v":0},{"$f":"INDEX(D167:D171,MATCH(I167,C167:C171,0))","v":0},{"$f":"INDEX(E167:E171,MATCH(I167,C167:C171,0))","v":0},{"$f":"IF(H167>H171,VLOOKUP(H167,A167:F171,6),0)","v":0},{"$f":"VLOOKUP(H167,A167:G171,7)","v":0}]
[{"$f":"B167+1","v":22001},30000,0.2,{"$f":"B167","v":22000},{"$f":"(B168-B167)*C168","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B168+1","v":30001},50000,0.3,{"$f":"B168","v":30000},{"$f":"E168+(B169-B168)*C169","v":7600},0,0,{"$f":"IF(I167=C171,E170+ROUND((H167-J167),0)*I167,IF(I167=C170,E169+ROUND((H167-J167)*I167,0),IF(I167=C169,E168+ROUND((H167-J167)*I167,0),IF(I167=C168,E167+ROUND((H167-J167)*I167,0),E166+ROUND((H167-J167)*I167,0)))))","v":0},{"$f":"MIN(K171:L171)","v":0},{"$f":"ROUND(SUM(H169+I169)*M167,0)","v":0},{"$f":"SUM(H169:J169)","v":0}]
[{"$f":"B169+1","v":50001},100000,0.4,{"$f":"B169","v":50000},{"$f":"E169+(B170-B169)*C170","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B170+1","v":100001},null,0.5,100000,{"$f":"IF(J168=0,0,E170)","v":27600},0.12,0,{"$f":"H164","v":75000},{"$f":"IF(H167>H171,H167-H171,0)","v":0},{"$f":"IF(I171>0,ROUND(I171*I167,0),0)","v":0},{"$f":"I171-J171","v":0},{"$f":"IF(H169>0,ROUND(H169*L167,0),0)","v":0},{"$f":"IF(K171>L171,0,L171-K171)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,22000,0,0,0,0,0,{"$f":"H153","v":0},{"$f":"VLOOKUP(H174,A174:C178,3)","v":0},{"$f":"INDEX(D174:D178,MATCH(I174,C174:C178,0))","v":0},{"$f":"INDEX(E174:E178,MATCH(I174,C174:C178,0))","v":0},{"$f":"IF(H174>H178,VLOOKUP(H174,A174:F178,6),0)","v":0},{"$f":"VLOOKUP(H174,A174:G178,7)","v":0}]
[{"$f":"B174+1","v":22001},30000,0.2,{"$f":"B174","v":22000},{"$f":"(B175-B174)*C175","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B175+1","v":30001},50000,0.3,{"$f":"B175","v":30000},{"$f":"E175+(B176-B175)*C176","v":7600},0,0,{"$f":"IF(I174=C178,E177+ROUND((H174-J174),0)*I174,IF(I174=C177,E176+ROUND((H174-J174)*I174,0),IF(I174=C176,E175+ROUND((H174-J174)*I174,0),IF(I174=C175,E174+ROUND((H174-J174)*I174,0),E173+ROUND((H174-J174)*I174,0)))))","v":0},{"$f":"MIN(K178:L178)","v":0},{"$f":"ROUND(SUM(H176+I176)*M174,0)","v":0},{"$f":"SUM(H176:J176)","v":0}]
[{"$f":"B176+1","v":50001},100000,0.4,{"$f":"B176","v":50000},{"$f":"E176+(B177-B176)*C177","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B177+1","v":100001},null,0.5,100000,{"$f":"IF(J175=0,0,E177)","v":27600},0.12,0,{"$f":"H171","v":75000},{"$f":"IF(H174>H178,H174-H178,0)","v":0},{"$f":"IF(I178>0,ROUND(I178*I174,0),0)","v":0},{"$f":"I178-J178","v":0},{"$f":"IF(H176>0,ROUND(H176*L174,0),0)","v":0},{"$f":"IF(K178>L178,0,L178-K178)","v":0}]
[null,null,1991,{"$f":"C179+1","v":1992},null,"1991-92"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C179","v":1991},{"$f":"D179","v":1992}]
[0,22000,0,0,0,0,0,{"$f":"INDEX('Tax Cal(89 Rebate)'!$F$6:$F$36,MATCH('Tax Table (With Arr)'!F179,'Tax Cal(89 Rebate)'!$A$6:$A$36,0))","v":0},{"$f":"VLOOKUP(H182,A182:C186,3)","v":0},{"$f":"INDEX(D182:D186,MATCH(I182,C182:C186,0))","v":0},{"$f":"INDEX(E182:E186,MATCH(I182,C182:C186,0))","v":0},{"$f":"IF(H182>H186,VLOOKUP(H182,A182:F186,6),0)","v":0},{"$f":"VLOOKUP(H182,A182:G186,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B182,IF($E$3=\"Female\",B189,IF($E$3=\"Senior Citizen\",B196,B203)))","v":22000},0]
[{"$f":"B182+1","v":22001},30000,0.2,{"$f":"B182","v":22000},{"$f":"(B183-B182)*C183","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O182+1","v":22001},30000,0.2]
[{"$f":"B183+1","v":30001},50000,0.3,{"$f":"B183","v":30000},{"$f":"E183+(B184-B183)*C184","v":7600},0,0,{"$f":"IF(I182=C186,E185+ROUND((H182-J182),0)*I182,IF(I182=C185,E184+ROUND((H182-J182)*I182,0),IF(I182=C184,E183+ROUND((H182-J182)*I182,0),IF(I182=C183,E182+ROUND((H182-J182)*I182,0),E181+ROUND((H182-J182)*I182,0)))))","v":0},{"$f":"MIN(K186:L186)","v":0},{"$f":"ROUND(SUM(H184+I184)*M182,0)","v":0},{"$f":"SUM(H184:J184)","v":0},null,null,{"$f":"O183+1","v":30001},50000,0.3]
[{"$f":"B184+1","v":50001},100000,0.4,{"$f":"B184","v":50000},{"$f":"E184+(B185-B184)*C185","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O184+1","v":50001},100000,0.4]
[{"$f":"B185+1","v":100001},null,0.5,100000,{"$f":"IF(J183=0,0,E185)","v":27600},0.12,0,100000,{"$f":"IF(H182>H186,H182-H186,0)","v":0},{"$f":"IF(I186>0,ROUND(I186*I182,0),0)","v":0},{"$f":"I186-J186","v":0},{"$f":"IF(H184>0,ROUND(H184*L182,0),0)","v":0},{"$f":"IF(K186>L186,0,L186-K186)","v":0},{"$f":"O185+1","v":100001},0,0.5]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H184,IF($E$3=\"Female\",H191,IF($E$3=\"Senior Citizen\",H198,H205)))","v":0}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I184,IF($E$3=\"Female\",I191,IF($E$3=\"Senior Citizen\",I198,I205)))","v":0}]
[0,22000,0,0,0,0,0,{"$f":"H182","v":0},{"$f":"VLOOKUP(H189,A189:C193,3)","v":0},{"$f":"INDEX(D189:D193,MATCH(I189,C189:C193,0))","v":0},{"$f":"INDEX(E189:E193,MATCH(I189,C189:C193,0))","v":0},{"$f":"IF(H189>H193,VLOOKUP(H189,A189:F193,6),0)","v":0},{"$f":"VLOOKUP(H189,A189:G193,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J184,IF($E$3=\"Female\",J191,IF($E$3=\"Senior Citizen\",J198,J205)))","v":0}]
[{"$f":"B189+1","v":22001},30000,0.2,{"$f":"B189","v":22000},{"$f":"(B190-B189)*C190","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K184,IF($E$3=\"Female\",K191,IF($E$3=\"Senior Citizen\",K198,K205)))","v":0}]
[{"$f":"B190+1","v":30001},50000,0.3,{"$f":"B190","v":30000},{"$f":"E190+(B191-B190)*C191","v":7600},0,0,{"$f":"IF(I189=C193,E192+ROUND((H189-J189),0)*I189,IF(I189=C192,E191+ROUND((H189-J189)*I189,0),IF(I189=C191,E190+ROUND((H189-J189)*I189,0),IF(I189=C190,E189+ROUND((H189-J189)*I189,0),E188+ROUND((H189-J189)*I189,0)))))","v":0},{"$f":"MIN(K193:L193)","v":0},{"$f":"ROUND(SUM(H191+I191)*M189,0)","v":0},{"$f":"SUM(H191:J191)","v":0},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A181,IF($E$3=\"Female\",A188,IF($E$3=\"Senior Citizen\",A195,A202)))","v":"Not defined"}]
[{"$f":"B191+1","v":50001},100000,0.4,{"$f":"B191","v":50000},{"$f":"E191+(B192-B191)*C192","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M186,IF($E$3=\"Female\",M193,IF($E$3=\"Senior Citizen\",M200,M207)))","v":0}]
[{"$f":"B192+1","v":100001},null,0.5,100000,{"$f":"IF(J190=0,0,E192)","v":27600},0.12,0,{"$f":"H186","v":100000},{"$f":"IF(H189>H193,H189-H193,0)","v":0},{"$f":"IF(I193>0,ROUND(I193*I189,0),0)","v":0},{"$f":"I193-J193","v":0},{"$f":"IF(H191>0,ROUND(H191*L189,0),0)","v":0},{"$f":"IF(K193>L193,0,L193-K193)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K184,IF($E$3=\"Female\",K191,IF($E$3=\"Senior Citizen\",K198,K205)))","v":0}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,22000,0,0,0,0,0,{"$f":"H182","v":0},{"$f":"VLOOKUP(H196,A196:C200,3)","v":0},{"$f":"INDEX(D196:D200,MATCH(I196,C196:C200,0))","v":0},{"$f":"INDEX(E196:E200,MATCH(I196,C196:C200,0))","v":0},{"$f":"IF(H196>H200,VLOOKUP(H196,A196:F200,6),0)","v":0},{"$f":"VLOOKUP(H196,A196:G200,7)","v":0}]
[{"$f":"B196+1","v":22001},30000,0.2,{"$f":"B196","v":22000},{"$f":"(B197-B196)*C197","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B197+1","v":30001},50000,0.3,{"$f":"B197","v":30000},{"$f":"E197+(B198-B197)*C198","v":7600},0,0,{"$f":"IF(I196=C200,E199+ROUND((H196-J196),0)*I196,IF(I196=C199,E198+ROUND((H196-J196)*I196,0),IF(I196=C198,E197+ROUND((H196-J196)*I196,0),IF(I196=C197,E196+ROUND((H196-J196)*I196,0),E195+ROUND((H196-J196)*I196,0)))))","v":0},{"$f":"MIN(K200:L200)","v":0},{"$f":"ROUND(SUM(H198+I198)*M196,0)","v":0},{"$f":"SUM(H198:J198)","v":0}]
[{"$f":"B198+1","v":50001},100000,0.4,{"$f":"B198","v":50000},{"$f":"E198+(B199-B198)*C199","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B199+1","v":100001},null,0.5,100000,{"$f":"IF(J197=0,0,E199)","v":27600},0.12,0,{"$f":"H193","v":100000},{"$f":"IF(H196>H200,H196-H200,0)","v":0},{"$f":"IF(I200>0,ROUND(I200*I196,0),0)","v":0},{"$f":"I200-J200","v":0},{"$f":"IF(H198>0,ROUND(H198*L196,0),0)","v":0},{"$f":"IF(K200>L200,0,L200-K200)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,22000,0,0,0,0,0,{"$f":"H182","v":0},{"$f":"VLOOKUP(H203,A203:C207,3)","v":0},{"$f":"INDEX(D203:D207,MATCH(I203,C203:C207,0))","v":0},{"$f":"INDEX(E203:E207,MATCH(I203,C203:C207,0))","v":0},{"$f":"IF(H203>H207,VLOOKUP(H203,A203:F207,6),0)","v":0},{"$f":"VLOOKUP(H203,A203:G207,7)","v":0}]
[{"$f":"B203+1","v":22001},30000,0.2,{"$f":"B203","v":22000},{"$f":"(B204-B203)*C204","v":1600},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B204+1","v":30001},50000,0.3,{"$f":"B204","v":30000},{"$f":"E204+(B205-B204)*C205","v":7600},0,0,{"$f":"IF(I203=C207,E206+ROUND((H203-J203),0)*I203,IF(I203=C206,E205+ROUND((H203-J203)*I203,0),IF(I203=C205,E204+ROUND((H203-J203)*I203,0),IF(I203=C204,E203+ROUND((H203-J203)*I203,0),E202+ROUND((H203-J203)*I203,0)))))","v":0},{"$f":"MIN(K207:L207)","v":0},{"$f":"ROUND(SUM(H205+I205)*M203,0)","v":0},{"$f":"SUM(H205:J205)","v":0}]
[{"$f":"B205+1","v":50001},100000,0.4,{"$f":"B205","v":50000},{"$f":"E205+(B206-B205)*C206","v":27600},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
[{"$f":"B206+1","v":100001},null,0.5,100000,{"$f":"IF(J204=0,0,E206)","v":27600},0.12,0,{"$f":"H200","v":100000},{"$f":"IF(H203>H207,H203-H207,0)","v":0},{"$f":"IF(I207>0,ROUND(I207*I203,0),0)","v":0},{"$f":"I207-J207","v":0},{"$f":"IF(H205>0,ROUND(H205*L203,0),0)","v":0},{"$f":"IF(K207>L207,0,L207-K207)","v":0}]
[null,null,1992,{"$f":"C208+1","v":1993},null,"1992-93"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C208","v":1992},{"$f":"D208","v":1993}]
[0,28000,0,0,0,0,0,{"$f":"INDEX('Tax Cal(89 Rebate)'!$F$6:$F$36,MATCH('Tax Table (With Arr)'!F208,'Tax Cal(89 Rebate)'!$A$6:$A$36,0))","v":0},{"$f":"VLOOKUP(H211,A211:C215,3)","v":0},{"$f":"INDEX(D211:D215,MATCH(I211,C211:C215,0))","v":0},{"$f":"INDEX(E211:E215,MATCH(I211,C211:C215,0))","v":0},{"$f":"IF(H211>H215,VLOOKUP(H211,A211:F215,6),0)","v":0},{"$f":"VLOOKUP(H211,A211:G215,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B211,IF($E$3=\"Female\",B218,IF($E$3=\"Senior Citizen\",B225,B232)))","v":28000},0]
[{"$f":"B211+1","v":28001},50000,0.2,{"$f":"B211","v":28000},{"$f":"(B212-B211)*C212","v":4400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O211+1","v":28001},50000,0.2]
[{"$f":"B212+1","v":50001},100000,0.3,{"$f":"B212","v":50000},{"$f":"E212+(B213-B212)*C213","v":19400},0,0,{"$f":"IF(I211=C215,E214+ROUND((H211-J211),0)*I211,IF(I211=C214,E213+ROUND((H211-J211)*I211,0),IF(I211=C213,E212+ROUND((H211-J211)*I211,0),IF(I211=C212,E211+ROUND((H211-J211)*I211,0),E210+ROUND((H211-J211)*I211,0)))))","v":0},{"$f":"MIN(K215:L215)","v":0},{"$f":"ROUND(SUM(H213+I213)*M211,0)","v":0},{"$f":"SUM(H213:J213)","v":0},null,null,{"$f":"O212+1","v":50001},100000,0.3]
[{"$f":"B213+1","v":100001},null,0.4,{"$f":"B213","v":100000},{"$f":"IF(J211=0,0,E213)","v":0},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O213+1","v":100001},0,0.4]
["Surcharge Limit",null,null,100000,null,0.12,0,100000,{"$f":"IF(H211>H215,H211-H215,0)","v":0},{"$f":"IF(I215>0,ROUND(I215*I211,0),0)","v":0},{"$f":"I215-J215","v":0},{"$f":"IF(H213>0,ROUND(H213*L211,0),0)","v":0},{"$f":"IF(K215>L215,0,L215-K215)","v":0},{"$f":"O214+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H213,IF($E$3=\"Female\",H220,IF($E$3=\"Senior Citizen\",H227,H234)))","v":0}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I213,IF($E$3=\"Female\",I220,IF($E$3=\"Senior Citizen\",I227,I234)))","v":0}]
[0,28000,0,0,0,0,0,{"$f":"H211","v":0},{"$f":"VLOOKUP(H218,A218:C222,3)","v":0},{"$f":"INDEX(D218:D222,MATCH(I218,C218:C222,0))","v":0},{"$f":"INDEX(E218:E222,MATCH(I218,C218:C222,0))","v":0},{"$f":"IF(H218>H222,VLOOKUP(H218,A218:F222,6),0)","v":0},{"$f":"VLOOKUP(H218,A218:G222,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J213,IF($E$3=\"Female\",J220,IF($E$3=\"Senior Citizen\",J227,J234)))","v":0}]
[{"$f":"B218+1","v":28001},50000,0.2,{"$f":"B218","v":28000},{"$f":"(B219-B218)*C219","v":4400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K213,IF($E$3=\"Female\",K220,IF($E$3=\"Senior Citizen\",K227,K234)))","v":0}]
[{"$f":"B219+1","v":50001},100000,0.3,{"$f":"B219","v":50000},{"$f":"E219+(B220-B219)*C220","v":19400},0,0,{"$f":"IF(I218=C222,E221+ROUND((H218-J218),0)*I218,IF(I218=C221,E220+ROUND((H218-J218)*I218,0),IF(I218=C220,E219+ROUND((H218-J218)*I218,0),IF(I218=C219,E218+ROUND((H218-J218)*I218,0),E217+ROUND((H218-J218)*I218,0)))))","v":0},{"$f":"MIN(K222:L222)","v":0},{"$f":"ROUND(SUM(H220+I220)*M218,0)","v":0},{"$f":"SUM(H220:J220)","v":0},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A210,IF($E$3=\"Female\",A217,IF($E$3=\"Senior Citizen\",A224,A231)))","v":"Not defined"}]
[{"$f":"B220+1","v":100001},null,0.4,{"$f":"B220","v":100000},{"$f":"IF(J218=0,0,E220)","v":0},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M215,IF($E$3=\"Female\",M222,IF($E$3=\"Senior Citizen\",M229,M236)))","v":0}]
["Surcharge Limit",null,null,100000,null,0.12,0,{"$f":"H215","v":100000},{"$f":"IF(H218>H222,H218-H222,0)","v":0},{"$f":"IF(I222>0,ROUND(I222*I218,0),0)","v":0},{"$f":"I222-J222","v":0},{"$f":"IF(H220>0,ROUND(H220*L218,0),0)","v":0},{"$f":"IF(K222>L222,0,L222-K222)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K213,IF($E$3=\"Female\",K220,IF($E$3=\"Senior Citizen\",K227,K234)))","v":0}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,28000,0,0,0,0,0,{"$f":"H211","v":0},{"$f":"VLOOKUP(H225,A225:C229,3)","v":0},{"$f":"INDEX(D225:D229,MATCH(I225,C225:C229,0))","v":0},{"$f":"INDEX(E225:E229,MATCH(I225,C225:C229,0))","v":0},{"$f":"IF(H225>H229,VLOOKUP(H225,A225:F229,6),0)","v":0},{"$f":"VLOOKUP(H225,A225:G229,7)","v":0}]
[{"$f":"B225+1","v":28001},50000,0.2,{"$f":"B225","v":28000},{"$f":"(B226-B225)*C226","v":4400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B226+1","v":50001},100000,0.3,{"$f":"B226","v":50000},{"$f":"E226+(B227-B226)*C227","v":19400},0,0,{"$f":"IF(I225=C229,E228+ROUND((H225-J225),0)*I225,IF(I225=C228,E227+ROUND((H225-J225)*I225,0),IF(I225=C227,E226+ROUND((H225-J225)*I225,0),IF(I225=C226,E225+ROUND((H225-J225)*I225,0),E224+ROUND((H225-J225)*I225,0)))))","v":0},{"$f":"MIN(K229:L229)","v":0},{"$f":"ROUND(SUM(H227+I227)*M225,0)","v":0},{"$f":"SUM(H227:J227)","v":0}]
[{"$f":"B227+1","v":100001},null,0.4,{"$f":"B227","v":100000},{"$f":"IF(J225=0,0,E227)","v":0},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,100000,null,0.12,0,{"$f":"H222","v":100000},{"$f":"IF(H225>H229,H225-H229,0)","v":0},{"$f":"IF(I229>0,ROUND(I229*I225,0),0)","v":0},{"$f":"I229-J229","v":0},{"$f":"IF(H227>0,ROUND(H227*L225,0),0)","v":0},{"$f":"IF(K229>L229,0,L229-K229)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,28000,0,0,0,0,0,{"$f":"H211","v":0},{"$f":"VLOOKUP(H232,A232:C236,3)","v":0},{"$f":"INDEX(D232:D236,MATCH(I232,C232:C236,0))","v":0},{"$f":"INDEX(E232:E236,MATCH(I232,C232:C236,0))","v":0},{"$f":"IF(H232>H236,VLOOKUP(H232,A232:F236,6),0)","v":0},{"$f":"VLOOKUP(H232,A232:G236,7)","v":0}]
[{"$f":"B232+1","v":28001},50000,0.2,{"$f":"B232","v":28000},{"$f":"(B233-B232)*C233","v":4400},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B233+1","v":50001},100000,0.3,{"$f":"B233","v":50000},{"$f":"E233+(B234-B233)*C234","v":19400},0,0,{"$f":"IF(I232=C236,E235+ROUND((H232-J232),0)*I232,IF(I232=C235,E234+ROUND((H232-J232)*I232,0),IF(I232=C234,E233+ROUND((H232-J232)*I232,0),IF(I232=C233,E232+ROUND((H232-J232)*I232,0),E231+ROUND((H232-J232)*I232,0)))))","v":0},{"$f":"MIN(K236:L236)","v":0},{"$f":"ROUND(SUM(H234+I234)*M232,0)","v":0},{"$f":"SUM(H234:J234)","v":0}]
[{"$f":"B234+1","v":100001},null,0.4,{"$f":"B234","v":100000},{"$f":"IF(J232=0,0,E234)","v":0},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,100000,null,0.12,0,{"$f":"H229","v":100000},{"$f":"IF(H232>H236,H232-H236,0)","v":0},{"$f":"IF(I236>0,ROUND(I236*I232,0),0)","v":0},{"$f":"I236-J236","v":0},{"$f":"IF(H234>0,ROUND(H234*L232,0),0)","v":0},{"$f":"IF(K236>L236,0,L236-K236)","v":0}]
[null,null,1993,{"$f":"C237+1","v":1994},null,"1993-94"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C237","v":1993},{"$f":"D237","v":1994}]
[0,30000,0,0,0,0,0,{"$f":"INDEX('Tax Cal(89 Rebate)'!$F$6:$F$36,MATCH('Tax Table (With Arr)'!F237,'Tax Cal(89 Rebate)'!$A$6:$A$36,0))","v":0},{"$f":"VLOOKUP(H240,A240:C244,3)","v":0},{"$f":"INDEX(D240:D244,MATCH(I240,C240:C244,0))","v":0},{"$f":"INDEX(E240:E244,MATCH(I240,C240:C244,0))","v":0},{"$f":"IF(H240>H244,VLOOKUP(H240,A240:F244,6),0)","v":0},{"$f":"VLOOKUP(H240,A240:G244,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B240,IF($E$3=\"Female\",B247,IF($E$3=\"Senior Citizen\",B254,B261)))","v":30000},0]
[{"$f":"B240+1","v":30001},50000,0.2,{"$f":"B240","v":30000},{"$f":"(B241-B240)*C241","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O240+1","v":30001},50000,0.2]
[{"$f":"B241+1","v":50001},100000,0.3,{"$f":"B241","v":50000},{"$f":"E241+(B242-B241)*C242","v":19000},0.12,0,{"$f":"IF(I240=C244,E243+ROUND((H240-J240),0)*I240,IF(I240=C243,E242+ROUND((H240-J240)*I240,0),IF(I240=C242,E241+ROUND((H240-J240)*I240,0),IF(I240=C241,E240+ROUND((H240-J240)*I240,0),E239+ROUND((H240-J240)*I240,0)))))","v":0},{"$f":"MIN(K244:L244)","v":0},{"$f":"ROUND(SUM(H242+I242)*M240,0)","v":0},{"$f":"SUM(H242:J242)","v":0},null,null,{"$f":"O241+1","v":50001},100000,0.3]
[{"$f":"B242+1","v":100001},null,0.4,{"$f":"B242","v":100000},{"$f":"IF(J240=0,0,E242)","v":0},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O242+1","v":100001},0,0.4]
["Surcharge Limit",null,null,100000,null,null,null,100000,{"$f":"IF(H240>H244,H240-H244,0)","v":0},{"$f":"IF(I244>0,ROUND(I244*I240,0),0)","v":0},{"$f":"I244-J244","v":0},{"$f":"IF(H242>0,ROUND(H242*L240,0),0)","v":0},{"$f":"IF(K244>L244,0,L244-K244)","v":0},{"$f":"O243+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H242,IF($E$3=\"Female\",H249,IF($E$3=\"Senior Citizen\",H256,H263)))","v":0}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I242,IF($E$3=\"Female\",I249,IF($E$3=\"Senior Citizen\",I256,I263)))","v":0}]
[0,30000,0,0,0,0,0,{"$f":"H240","v":0},{"$f":"VLOOKUP(H247,A247:C251,3)","v":0},{"$f":"INDEX(D247:D251,MATCH(I247,C247:C251,0))","v":0},{"$f":"INDEX(E247:E251,MATCH(I247,C247:C251,0))","v":0},{"$f":"IF(H247>H251,VLOOKUP(H247,A247:F251,6),0)","v":0},{"$f":"VLOOKUP(H247,A247:G251,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J242,IF($E$3=\"Female\",J249,IF($E$3=\"Senior Citizen\",J256,J263)))","v":0}]
[{"$f":"B247+1","v":30001},50000,0.2,{"$f":"B247","v":30000},{"$f":"(B248-B247)*C248","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K242,IF($E$3=\"Female\",K249,IF($E$3=\"Senior Citizen\",K256,K263)))","v":0}]
[{"$f":"B248+1","v":50001},100000,0.3,{"$f":"B248","v":50000},{"$f":"E248+(B249-B248)*C249","v":19000},0.12,0,{"$f":"IF(I247=C251,E250+ROUND((H247-J247),0)*I247,IF(I247=C250,E249+ROUND((H247-J247)*I247,0),IF(I247=C249,E248+ROUND((H247-J247)*I247,0),IF(I247=C248,E247+ROUND((H247-J247)*I247,0),E246+ROUND((H247-J247)*I247,0)))))","v":0},{"$f":"MIN(K251:L251)","v":0},{"$f":"ROUND(SUM(H249+I249)*M247,0)","v":0},{"$f":"SUM(H249:J249)","v":0},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A239,IF($E$3=\"Female\",A246,IF($E$3=\"Senior Citizen\",A253,A260)))","v":"Not defined"}]
[{"$f":"B249+1","v":100001},null,0.4,{"$f":"B249","v":100000},{"$f":"IF(J247=0,0,E249)","v":0},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M244,IF($E$3=\"Female\",M251,IF($E$3=\"Senior Citizen\",M258,M265)))","v":0}]
["Surcharge Limit",null,null,100000,null,null,null,{"$f":"H244","v":100000},{"$f":"IF(H247>H251,H247-H251,0)","v":0},{"$f":"IF(I251>0,ROUND(I251*I247,0),0)","v":0},{"$f":"I251-J251","v":0},{"$f":"IF(H249>0,ROUND(H249*L247,0),0)","v":0},{"$f":"IF(K251>L251,0,L251-K251)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K242,IF($E$3=\"Female\",K249,IF($E$3=\"Senior Citizen\",K256,K263)))","v":0}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,30000,0,0,0,0,0,{"$f":"H240","v":0},{"$f":"VLOOKUP(H254,A254:C258,3)","v":0},{"$f":"INDEX(D254:D258,MATCH(I254,C254:C258,0))","v":0},{"$f":"INDEX(E254:E258,MATCH(I254,C254:C258,0))","v":0},{"$f":"IF(H254>H258,VLOOKUP(H254,A254:F258,6),0)","v":0},{"$f":"VLOOKUP(H254,A254:G258,7)","v":0}]
[{"$f":"B254+1","v":30001},50000,0.2,{"$f":"B254","v":30000},{"$f":"(B255-B254)*C255","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B255+1","v":50001},100000,0.3,{"$f":"B255","v":50000},{"$f":"E255+(B256-B255)*C256","v":19000},0.12,0,{"$f":"IF(I254=C258,E257+ROUND((H254-J254),0)*I254,IF(I254=C257,E256+ROUND((H254-J254)*I254,0),IF(I254=C256,E255+ROUND((H254-J254)*I254,0),IF(I254=C255,E254+ROUND((H254-J254)*I254,0),E253+ROUND((H254-J254)*I254,0)))))","v":0},{"$f":"MIN(K258:L258)","v":0},{"$f":"ROUND(SUM(H256+I256)*M254,0)","v":0},{"$f":"SUM(H256:J256)","v":0}]
[{"$f":"B256+1","v":100001},null,0.4,{"$f":"B256","v":100000},{"$f":"IF(J254=0,0,E256)","v":0},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,100000,null,null,null,{"$f":"H251","v":100000},{"$f":"IF(H254>H258,H254-H258,0)","v":0},{"$f":"IF(I258>0,ROUND(I258*I254,0),0)","v":0},{"$f":"I258-J258","v":0},{"$f":"IF(H256>0,ROUND(H256*L254,0),0)","v":0},{"$f":"IF(K258>L258,0,L258-K258)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,30000,0,0,0,0,0,{"$f":"H240","v":0},{"$f":"VLOOKUP(H261,A261:C265,3)","v":0},{"$f":"INDEX(D261:D265,MATCH(I261,C261:C265,0))","v":0},{"$f":"INDEX(E261:E265,MATCH(I261,C261:C265,0))","v":0},{"$f":"IF(H261>H265,VLOOKUP(H261,A261:F265,6),0)","v":0},{"$f":"VLOOKUP(H261,A261:G265,7)","v":0}]
[{"$f":"B261+1","v":30001},50000,0.2,{"$f":"B261","v":30000},{"$f":"(B262-B261)*C262","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B262+1","v":50001},100000,0.3,{"$f":"B262","v":50000},{"$f":"E262+(B263-B262)*C263","v":19000},0.12,0,{"$f":"IF(I261=C265,E264+ROUND((H261-J261),0)*I261,IF(I261=C264,E263+ROUND((H261-J261)*I261,0),IF(I261=C263,E262+ROUND((H261-J261)*I261,0),IF(I261=C262,E261+ROUND((H261-J261)*I261,0),E260+ROUND((H261-J261)*I261,0)))))","v":0},{"$f":"MIN(K265:L265)","v":0},{"$f":"ROUND(SUM(H263+I263)*M261,0)","v":0},{"$f":"SUM(H263:J263)","v":0}]
[{"$f":"B263+1","v":100001},null,0.4,{"$f":"B263","v":100000},{"$f":"IF(J261=0,0,E263)","v":0},0.12,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,100000,null,null,null,{"$f":"H258","v":100000},{"$f":"IF(H261>H265,H261-H265,0)","v":0},{"$f":"IF(I265>0,ROUND(I265*I261,0),0)","v":0},{"$f":"I265-J265","v":0},{"$f":"IF(H263>0,ROUND(H263*L261,0),0)","v":0},{"$f":"IF(K265>L265,0,L265-K265)","v":0}]
[null,null,1994,{"$f":"C266+1","v":1995},null,"1994-95"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C266","v":1994},{"$f":"D266","v":1995}]
[0,35000,0,0,0,0,0,{"$f":"INDEX('Tax Cal(89 Rebate)'!$F$6:$F$36,MATCH('Tax Table (With Arr)'!F266,'Tax Cal(89 Rebate)'!$A$6:$A$36,0))","v":0},{"$f":"VLOOKUP(H269,A269:C273,3)","v":0},{"$f":"INDEX(D269:D273,MATCH(I269,C269:C273,0))","v":0},{"$f":"INDEX(E269:E273,MATCH(I269,C269:C273,0))","v":0},{"$f":"IF(H269>H273,VLOOKUP(H269,A269:F273,6),0)","v":0},{"$f":"VLOOKUP(H269,A269:G273,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B269,IF($E$3=\"Female\",B276,IF($E$3=\"Senior Citizen\",B283,B290)))","v":35000},0]
[{"$f":"B269+1","v":35001},60000,0.2,{"$f":"B269","v":35000},{"$f":"(B270-B269)*C270","v":5000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O269+1","v":35001},60000,0.2]
[{"$f":"B270+1","v":60001},120000,0.3,{"$f":"B270","v":60000},{"$f":"E270+(B271-B270)*C271","v":23000},0,0,{"$f":"IF(I269=C273,E272+ROUND((H269-J269),0)*I269,IF(I269=C272,E271+ROUND((H269-J269)*I269,0),IF(I269=C271,E270+ROUND((H269-J269)*I269,0),IF(I269=C270,E269+ROUND((H269-J269)*I269,0),E268+ROUND((H269-J269)*I269,0)))))","v":0},{"$f":"MIN(K273:L273)","v":0},{"$f":"ROUND(SUM(H271+I271)*M269,0)","v":0},{"$f":"SUM(H271:J271)","v":0},null,null,{"$f":"O270+1","v":60001},120000,0.3]
[{"$f":"B271+1","v":120001},null,0.4,{"$f":"B271","v":120000},{"$f":"IF(J269=0,0,E271)","v":0},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O271+1","v":120001},0,0.4]
["Surcharge Limit",null,null,null,null,null,null,0,{"$f":"IF(H269>H273,H269-H273,0)","v":0},{"$f":"IF(I273>0,ROUND(I273*I269,0),0)","v":0},{"$f":"I273-J273","v":0},{"$f":"IF(H271>0,ROUND(H271*L269,0),0)","v":0},{"$f":"IF(K273>L273,0,L273-K273)","v":0},{"$f":"O272+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H271,IF($E$3=\"Female\",H278,IF($E$3=\"Senior Citizen\",H285,H292)))","v":0}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I271,IF($E$3=\"Female\",I278,IF($E$3=\"Senior Citizen\",I285,I292)))","v":0}]
[0,35000,0,0,0,0,0,{"$f":"H269","v":0},{"$f":"VLOOKUP(H276,A276:C280,3)","v":0},{"$f":"INDEX(D276:D280,MATCH(I276,C276:C280,0))","v":0},{"$f":"INDEX(E276:E280,MATCH(I276,C276:C280,0))","v":0},{"$f":"IF(H276>H280,VLOOKUP(H276,A276:F280,6),0)","v":0},{"$f":"VLOOKUP(H276,A276:G280,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J271,IF($E$3=\"Female\",J278,IF($E$3=\"Senior Citizen\",J285,J292)))","v":0}]
[{"$f":"B276+1","v":35001},60000,0.2,{"$f":"B276","v":35000},{"$f":"(B277-B276)*C277","v":5000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K271,IF($E$3=\"Female\",K278,IF($E$3=\"Senior Citizen\",K285,K292)))","v":0}]
[{"$f":"B277+1","v":60001},120000,0.3,{"$f":"B277","v":60000},{"$f":"E277+(B278-B277)*C278","v":23000},0,0,{"$f":"IF(I276=C280,E279+ROUND((H276-J276),0)*I276,IF(I276=C279,E278+ROUND((H276-J276)*I276,0),IF(I276=C278,E277+ROUND((H276-J276)*I276,0),IF(I276=C277,E276+ROUND((H276-J276)*I276,0),E275+ROUND((H276-J276)*I276,0)))))","v":0},{"$f":"MIN(K280:L280)","v":0},{"$f":"ROUND(SUM(H278+I278)*M276,0)","v":0},{"$f":"SUM(H278:J278)","v":0},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A268,IF($E$3=\"Female\",A275,IF($E$3=\"Senior Citizen\",A282,A289)))","v":"Not defined"}]
[{"$f":"B278+1","v":120001},null,0.4,{"$f":"B278","v":120000},{"$f":"IF(J276=0,0,E278)","v":0},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M273,IF($E$3=\"Female\",M280,IF($E$3=\"Senior Citizen\",M287,M294)))","v":0}]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H273","v":0},{"$f":"IF(H276>H280,H276-H280,0)","v":0},{"$f":"IF(I280>0,ROUND(I280*I276,0),0)","v":0},{"$f":"I280-J280","v":0},{"$f":"IF(H278>0,ROUND(H278*L276,0),0)","v":0},{"$f":"IF(K280>L280,0,L280-K280)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K271,IF($E$3=\"Female\",K278,IF($E$3=\"Senior Citizen\",K285,K292)))","v":0}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,35000,0,0,0,0,0,{"$f":"H269","v":0},{"$f":"VLOOKUP(H283,A283:C287,3)","v":0},{"$f":"INDEX(D283:D287,MATCH(I283,C283:C287,0))","v":0},{"$f":"INDEX(E283:E287,MATCH(I283,C283:C287,0))","v":0},{"$f":"IF(H283>H287,VLOOKUP(H283,A283:F287,6),0)","v":0},{"$f":"VLOOKUP(H283,A283:G287,7)","v":0}]
[{"$f":"B283+1","v":35001},60000,0.2,{"$f":"B283","v":35000},{"$f":"(B284-B283)*C284","v":5000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B284+1","v":60001},120000,0.3,{"$f":"B284","v":60000},{"$f":"E284+(B285-B284)*C285","v":23000},0,0,{"$f":"IF(I283=C287,E286+ROUND((H283-J283),0)*I283,IF(I283=C286,E285+ROUND((H283-J283)*I283,0),IF(I283=C285,E284+ROUND((H283-J283)*I283,0),IF(I283=C284,E283+ROUND((H283-J283)*I283,0),E282+ROUND((H283-J283)*I283,0)))))","v":0},{"$f":"MIN(K287:L287)","v":0},{"$f":"ROUND(SUM(H285+I285)*M283,0)","v":0},{"$f":"SUM(H285:J285)","v":0}]
[{"$f":"B285+1","v":120001},null,0.4,{"$f":"B285","v":120000},{"$f":"IF(J283=0,0,E285)","v":0},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H280","v":0},{"$f":"IF(H283>H287,H283-H287,0)","v":0},{"$f":"IF(I287>0,ROUND(I287*I283,0),0)","v":0},{"$f":"I287-J287","v":0},{"$f":"IF(H285>0,ROUND(H285*L283,0),0)","v":0},{"$f":"IF(K287>L287,0,L287-K287)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,35000,0,0,0,0,0,{"$f":"H269","v":0},{"$f":"VLOOKUP(H290,A290:C294,3)","v":0},{"$f":"INDEX(D290:D294,MATCH(I290,C290:C294,0))","v":0},{"$f":"INDEX(E290:E294,MATCH(I290,C290:C294,0))","v":0},{"$f":"IF(H290>H294,VLOOKUP(H290,A290:F294,6),0)","v":0},{"$f":"VLOOKUP(H290,A290:G294,7)","v":0}]
[{"$f":"B290+1","v":35001},60000,0.2,{"$f":"B290","v":35000},{"$f":"(B291-B290)*C291","v":5000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B291+1","v":60001},120000,0.3,{"$f":"B291","v":60000},{"$f":"E291+(B292-B291)*C292","v":23000},0,0,{"$f":"IF(I290=C294,E293+ROUND((H290-J290),0)*I290,IF(I290=C293,E292+ROUND((H290-J290)*I290,0),IF(I290=C292,E291+ROUND((H290-J290)*I290,0),IF(I290=C291,E290+ROUND((H290-J290)*I290,0),E289+ROUND((H290-J290)*I290,0)))))","v":0},{"$f":"MIN(K294:L294)","v":0},{"$f":"ROUND(SUM(H292+I292)*M290,0)","v":0},{"$f":"SUM(H292:J292)","v":0}]
[{"$f":"B292+1","v":120001},null,0.4,{"$f":"B292","v":120000},{"$f":"IF(J290=0,0,E292)","v":0},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H287","v":0},{"$f":"IF(H290>H294,H290-H294,0)","v":0},{"$f":"IF(I294>0,ROUND(I294*I290,0),0)","v":0},{"$f":"I294-J294","v":0},{"$f":"IF(H292>0,ROUND(H292*L290,0),0)","v":0},{"$f":"IF(K294>L294,0,L294-K294)","v":0}]
[null,null,1995,{"$f":"C295+1","v":1996},null,"1995-96"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C295","v":1995},{"$f":"D295","v":1996}]
[0,40000,0,0,0,0,0,{"$f":"INDEX('Tax Cal(89 Rebate)'!$F$6:$F$36,MATCH('Tax Table (With Arr)'!F295,'Tax Cal(89 Rebate)'!$A$6:$A$36,0))","v":0},{"$f":"VLOOKUP(H298,A298:C302,3)","v":0},{"$f":"INDEX(D298:D302,MATCH(I298,C298:C302,0))","v":0},{"$f":"INDEX(E298:E302,MATCH(I298,C298:C302,0))","v":0},{"$f":"IF(H298>H302,VLOOKUP(H298,A298:F302,6),0)","v":0},{"$f":"VLOOKUP(H298,A298:G302,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B298,IF($E$3=\"Female\",B305,IF($E$3=\"Senior Citizen\",B312,B319)))","v":40000},0]
[{"$f":"B298+1","v":40001},60000,0.2,{"$f":"B298","v":40000},{"$f":"(B299-B298)*C299","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O298+1","v":40001},60000,0.2]
[{"$f":"B299+1","v":60001},120000,0.3,{"$f":"B299","v":60000},{"$f":"E299+(B300-B299)*C300","v":22000},0,0,{"$f":"IF(I298=C302,E301+ROUND((H298-J298),0)*I298,IF(I298=C301,E300+ROUND((H298-J298)*I298,0),IF(I298=C300,E299+ROUND((H298-J298)*I298,0),IF(I298=C299,E298+ROUND((H298-J298)*I298,0),E297+ROUND((H298-J298)*I298,0)))))","v":0},{"$f":"MIN(K302:L302)","v":0},{"$f":"ROUND(SUM(H300+I300)*M298,0)","v":0},{"$f":"SUM(H300:J300)","v":0},null,null,{"$f":"O299+1","v":60001},120000,0.3]
[{"$f":"B300+1","v":120001},null,0.4,{"$f":"B300","v":120000},{"$f":"IF(J298=0,0,E300)","v":0},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O300+1","v":120001},0,0.4]
["Surcharge Limit",null,null,null,null,null,null,0,{"$f":"IF(H298>H302,H298-H302,0)","v":0},{"$f":"IF(I302>0,ROUND(I302*I298,0),0)","v":0},{"$f":"I302-J302","v":0},{"$f":"IF(H300>0,ROUND(H300*L298,0),0)","v":0},{"$f":"IF(K302>L302,0,L302-K302)","v":0},{"$f":"O301+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H300,IF($E$3=\"Female\",H307,IF($E$3=\"Senior Citizen\",H314,H321)))","v":0}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I300,IF($E$3=\"Female\",I307,IF($E$3=\"Senior Citizen\",I314,I321)))","v":0}]
[0,40000,0,0,0,0,0,{"$f":"H298","v":0},{"$f":"VLOOKUP(H305,A305:C309,3)","v":0},{"$f":"INDEX(D305:D309,MATCH(I305,C305:C309,0))","v":0},{"$f":"INDEX(E305:E309,MATCH(I305,C305:C309,0))","v":0},{"$f":"IF(H305>H309,VLOOKUP(H305,A305:F309,6),0)","v":0},{"$f":"VLOOKUP(H305,A305:G309,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J300,IF($E$3=\"Female\",J307,IF($E$3=\"Senior Citizen\",J314,J321)))","v":0}]
[{"$f":"B305+1","v":40001},60000,0.2,{"$f":"B305","v":40000},{"$f":"(B306-B305)*C306","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K300,IF($E$3=\"Female\",K307,IF($E$3=\"Senior Citizen\",K314,K321)))","v":0}]
[{"$f":"B306+1","v":60001},120000,0.3,{"$f":"B306","v":60000},{"$f":"E306+(B307-B306)*C307","v":22000},0,0,{"$f":"IF(I305=C309,E308+ROUND((H305-J305),0)*I305,IF(I305=C308,E307+ROUND((H305-J305)*I305,0),IF(I305=C307,E306+ROUND((H305-J305)*I305,0),IF(I305=C306,E305+ROUND((H305-J305)*I305,0),E304+ROUND((H305-J305)*I305,0)))))","v":0},{"$f":"MIN(K309:L309)","v":0},{"$f":"ROUND(SUM(H307+I307)*M305,0)","v":0},{"$f":"SUM(H307:J307)","v":0},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A297,IF($E$3=\"Female\",A304,IF($E$3=\"Senior Citizen\",A311,A318)))","v":"Not defined"}]
[{"$f":"B307+1","v":120001},null,0.4,{"$f":"B307","v":120000},{"$f":"IF(J305=0,0,E307)","v":0},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M302,IF($E$3=\"Female\",M309,IF($E$3=\"Senior Citizen\",M316,M323)))","v":0}]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H302","v":0},{"$f":"IF(H305>H309,H305-H309,0)","v":0},{"$f":"IF(I309>0,ROUND(I309*I305,0),0)","v":0},{"$f":"I309-J309","v":0},{"$f":"IF(H307>0,ROUND(H307*L305,0),0)","v":0},{"$f":"IF(K309>L309,0,L309-K309)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K300,IF($E$3=\"Female\",K307,IF($E$3=\"Senior Citizen\",K314,K321)))","v":0}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,40000,0,0,0,0,0,{"$f":"H298","v":0},{"$f":"VLOOKUP(H312,A312:C316,3)","v":0},{"$f":"INDEX(D312:D316,MATCH(I312,C312:C316,0))","v":0},{"$f":"INDEX(E312:E316,MATCH(I312,C312:C316,0))","v":0},{"$f":"IF(H312>H316,VLOOKUP(H312,A312:F316,6),0)","v":0},{"$f":"VLOOKUP(H312,A312:G316,7)","v":0}]
[{"$f":"B312+1","v":40001},60000,0.2,{"$f":"B312","v":40000},{"$f":"(B313-B312)*C313","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B313+1","v":60001},120000,0.3,{"$f":"B313","v":60000},{"$f":"E313+(B314-B313)*C314","v":22000},0,0,{"$f":"IF(I312=C316,E315+ROUND((H312-J312),0)*I312,IF(I312=C315,E314+ROUND((H312-J312)*I312,0),IF(I312=C314,E313+ROUND((H312-J312)*I312,0),IF(I312=C313,E312+ROUND((H312-J312)*I312,0),E311+ROUND((H312-J312)*I312,0)))))","v":0},{"$f":"MIN(K316:L316)","v":0},{"$f":"ROUND(SUM(H314+I314)*M312,0)","v":0},{"$f":"SUM(H314:J314)","v":0}]
[{"$f":"B314+1","v":120001},null,0.4,{"$f":"B314","v":120000},{"$f":"IF(J312=0,0,E314)","v":0},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H309","v":0},{"$f":"IF(H312>H316,H312-H316,0)","v":0},{"$f":"IF(I316>0,ROUND(I316*I312,0),0)","v":0},{"$f":"I316-J316","v":0},{"$f":"IF(H314>0,ROUND(H314*L312,0),0)","v":0},{"$f":"IF(K316>L316,0,L316-K316)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,40000,0,0,0,0,0,{"$f":"H298","v":0},{"$f":"VLOOKUP(H319,A319:C323,3)","v":0},{"$f":"INDEX(D319:D323,MATCH(I319,C319:C323,0))","v":0},{"$f":"INDEX(E319:E323,MATCH(I319,C319:C323,0))","v":0},{"$f":"IF(H319>H323,VLOOKUP(H319,A319:F323,6),0)","v":0},{"$f":"VLOOKUP(H319,A319:G323,7)","v":0}]
[{"$f":"B319+1","v":40001},60000,0.2,{"$f":"B319","v":40000},{"$f":"(B320-B319)*C320","v":4000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B320+1","v":60001},120000,0.3,{"$f":"B320","v":60000},{"$f":"E320+(B321-B320)*C321","v":22000},0,0,{"$f":"IF(I319=C323,E322+ROUND((H319-J319),0)*I319,IF(I319=C322,E321+ROUND((H319-J319)*I319,0),IF(I319=C321,E320+ROUND((H319-J319)*I319,0),IF(I319=C320,E319+ROUND((H319-J319)*I319,0),E318+ROUND((H319-J319)*I319,0)))))","v":0},{"$f":"MIN(K323:L323)","v":0},{"$f":"ROUND(SUM(H321+I321)*M319,0)","v":0},{"$f":"SUM(H321:J321)","v":0}]
[{"$f":"B321+1","v":120001},null,0.4,{"$f":"B321","v":120000},{"$f":"IF(J319=0,0,E321)","v":0},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H316","v":0},{"$f":"IF(H319>H323,H319-H323,0)","v":0},{"$f":"IF(I323>0,ROUND(I323*I319,0),0)","v":0},{"$f":"I323-J323","v":0},{"$f":"IF(H321>0,ROUND(H321*L319,0),0)","v":0},{"$f":"IF(K323>L323,0,L323-K323)","v":0}]
[null,null,1996,{"$f":"C324+1","v":1997},null,"1996-97"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C324","v":1996},{"$f":"D324","v":1997}]
[0,40000,0,0,0,0,0,{"$f":"INDEX('Tax Cal(89 Rebate)'!$F$6:$F$36,MATCH('Tax Table (With Arr)'!F324,'Tax Cal(89 Rebate)'!$A$6:$A$36,0))","v":0},{"$f":"VLOOKUP(H327,A327:C331,3)","v":0},{"$f":"INDEX(D327:D331,MATCH(I327,C327:C331,0))","v":0},{"$f":"INDEX(E327:E331,MATCH(I327,C327:C331,0))","v":0},{"$f":"IF(H327>H331,VLOOKUP(H327,A327:F331,6),0)","v":0},{"$f":"VLOOKUP(H327,A327:G331,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B327,IF($E$3=\"Female\",B334,IF($E$3=\"Senior Citizen\",B341,B348)))","v":40000},0]
[{"$f":"B327+1","v":40001},60000,0.15,{"$f":"B327","v":40000},{"$f":"(B328-B327)*C328","v":3000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O327+1","v":40001},60000,0.15]
[{"$f":"B328+1","v":60001},120000,0.3,{"$f":"B328","v":60000},{"$f":"E328+(B329-B328)*C329","v":21000},0,0,{"$f":"IF(I327=C331,E330+ROUND((H327-J327),0)*I327,IF(I327=C330,E329+ROUND((H327-J327)*I327,0),IF(I327=C329,E328+ROUND((H327-J327)*I327,0),IF(I327=C328,E327+ROUND((H327-J327)*I327,0),E326+ROUND((H327-J327)*I327,0)))))","v":0},{"$f":"MIN(K331:L331)","v":0},{"$f":"ROUND(SUM(H329+I329)*M327,0)","v":0},{"$f":"SUM(H329:J329)","v":0},null,null,{"$f":"O328+1","v":60001},120000,0.3]
[{"$f":"B329+1","v":120001},null,0.4,{"$f":"B329","v":120000},{"$f":"IF(J327=0,0,E329)","v":0},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O329+1","v":120001},0,0.4]
["Surcharge Limit",null,null,null,null,null,null,0,{"$f":"IF(H327>H331,H327-H331,0)","v":0},{"$f":"IF(I331>0,ROUND(I331*I327,0),0)","v":0},{"$f":"I331-J331","v":0},{"$f":"IF(H329>0,ROUND(H329*L327,0),0)","v":0},{"$f":"IF(K331>L331,0,L331-K331)","v":0},{"$f":"O330+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H329,IF($E$3=\"Female\",H336,IF($E$3=\"Senior Citizen\",H343,H350)))","v":0}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I329,IF($E$3=\"Female\",I336,IF($E$3=\"Senior Citizen\",I343,I350)))","v":0}]
[0,40000,0,0,0,0,0,{"$f":"H327","v":0},{"$f":"VLOOKUP(H334,A334:C338,3)","v":0},{"$f":"INDEX(D334:D338,MATCH(I334,C334:C338,0))","v":0},{"$f":"INDEX(E334:E338,MATCH(I334,C334:C338,0))","v":0},{"$f":"IF(H334>H338,VLOOKUP(H334,A334:F338,6),0)","v":0},{"$f":"VLOOKUP(H334,A334:G338,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J329,IF($E$3=\"Female\",J336,IF($E$3=\"Senior Citizen\",J343,J350)))","v":0}]
[{"$f":"B334+1","v":40001},60000,0.15,{"$f":"B334","v":40000},{"$f":"(B335-B334)*C335","v":3000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K329,IF($E$3=\"Female\",K336,IF($E$3=\"Senior Citizen\",K343,K350)))","v":0}]
[{"$f":"B335+1","v":60001},120000,0.3,{"$f":"B335","v":60000},{"$f":"E335+(B336-B335)*C336","v":21000},0,0,{"$f":"IF(I334=C338,E337+ROUND((H334-J334),0)*I334,IF(I334=C337,E336+ROUND((H334-J334)*I334,0),IF(I334=C336,E335+ROUND((H334-J334)*I334,0),IF(I334=C335,E334+ROUND((H334-J334)*I334,0),E333+ROUND((H334-J334)*I334,0)))))","v":0},{"$f":"MIN(K338:L338)","v":0},{"$f":"ROUND(SUM(H336+I336)*M334,0)","v":0},{"$f":"SUM(H336:J336)","v":0},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A326,IF($E$3=\"Female\",A333,IF($E$3=\"Senior Citizen\",A340,A347)))","v":"Not defined"}]
[{"$f":"B336+1","v":120001},null,0.4,{"$f":"B336","v":120000},{"$f":"IF(J334=0,0,E336)","v":0},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M331,IF($E$3=\"Female\",M338,IF($E$3=\"Senior Citizen\",M345,M352)))","v":0}]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H331","v":0},{"$f":"IF(H334>H338,H334-H338,0)","v":0},{"$f":"IF(I338>0,ROUND(I338*I334,0),0)","v":0},{"$f":"I338-J338","v":0},{"$f":"IF(H336>0,ROUND(H336*L334,0),0)","v":0},{"$f":"IF(K338>L338,0,L338-K338)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K329,IF($E$3=\"Female\",K336,IF($E$3=\"Senior Citizen\",K343,K350)))","v":0}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,40000,0,0,0,0,0,{"$f":"H327","v":0},{"$f":"VLOOKUP(H341,A341:C345,3)","v":0},{"$f":"INDEX(D341:D345,MATCH(I341,C341:C345,0))","v":0},{"$f":"INDEX(E341:E345,MATCH(I341,C341:C345,0))","v":0},{"$f":"IF(H341>H345,VLOOKUP(H341,A341:F345,6),0)","v":0},{"$f":"VLOOKUP(H341,A341:G345,7)","v":0}]
[{"$f":"B341+1","v":40001},60000,0.15,{"$f":"B341","v":40000},{"$f":"(B342-B341)*C342","v":3000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B342+1","v":60001},120000,0.3,{"$f":"B342","v":60000},{"$f":"E342+(B343-B342)*C343","v":21000},0,0,{"$f":"IF(I341=C345,E344+ROUND((H341-J341),0)*I341,IF(I341=C344,E343+ROUND((H341-J341)*I341,0),IF(I341=C343,E342+ROUND((H341-J341)*I341,0),IF(I341=C342,E341+ROUND((H341-J341)*I341,0),E340+ROUND((H341-J341)*I341,0)))))","v":0},{"$f":"MIN(K345:L345)","v":0},{"$f":"ROUND(SUM(H343+I343)*M341,0)","v":0},{"$f":"SUM(H343:J343)","v":0}]
[{"$f":"B343+1","v":120001},null,0.4,{"$f":"B343","v":120000},{"$f":"IF(J341=0,0,E343)","v":0},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H338","v":0},{"$f":"IF(H341>H345,H341-H345,0)","v":0},{"$f":"IF(I345>0,ROUND(I345*I341,0),0)","v":0},{"$f":"I345-J345","v":0},{"$f":"IF(H343>0,ROUND(H343*L341,0),0)","v":0},{"$f":"IF(K345>L345,0,L345-K345)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,40000,0,0,0,0,0,{"$f":"H327","v":0},{"$f":"VLOOKUP(H348,A348:C352,3)","v":0},{"$f":"INDEX(D348:D352,MATCH(I348,C348:C352,0))","v":0},{"$f":"INDEX(E348:E352,MATCH(I348,C348:C352,0))","v":0},{"$f":"IF(H348>H352,VLOOKUP(H348,A348:F352,6),0)","v":0},{"$f":"VLOOKUP(H348,A348:G352,7)","v":0}]
[{"$f":"B348+1","v":40001},60000,0.15,{"$f":"B348","v":40000},{"$f":"(B349-B348)*C349","v":3000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B349+1","v":60001},120000,0.3,{"$f":"B349","v":60000},{"$f":"E349+(B350-B349)*C350","v":21000},0,0,{"$f":"IF(I348=C352,E351+ROUND((H348-J348),0)*I348,IF(I348=C351,E350+ROUND((H348-J348)*I348,0),IF(I348=C350,E349+ROUND((H348-J348)*I348,0),IF(I348=C349,E348+ROUND((H348-J348)*I348,0),E347+ROUND((H348-J348)*I348,0)))))","v":0},{"$f":"MIN(K352:L352)","v":0},{"$f":"ROUND(SUM(H350+I350)*M348,0)","v":0},{"$f":"SUM(H350:J350)","v":0}]
[{"$f":"B350+1","v":120001},null,0.4,{"$f":"B350","v":120000},{"$f":"IF(J348=0,0,E350)","v":0},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H345","v":0},{"$f":"IF(H348>H352,H348-H352,0)","v":0},{"$f":"IF(I352>0,ROUND(I352*I348,0),0)","v":0},{"$f":"I352-J352","v":0},{"$f":"IF(H350>0,ROUND(H350*L348,0),0)","v":0},{"$f":"IF(K352>L352,0,L352-K352)","v":0}]
[null,null,1997,{"$f":"C353+1","v":1998},null,"1997-98"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C353","v":1997},{"$f":"D353","v":1998}]
[0,40000,0,0,0,0,0,{"$f":"INDEX('Tax Cal(89 Rebate)'!$F$6:$F$36,MATCH('Tax Table (With Arr)'!F353,'Tax Cal(89 Rebate)'!$A$6:$A$36,0))","v":0},{"$f":"VLOOKUP(H356,A356:C360,3)","v":0},{"$f":"INDEX(D356:D360,MATCH(I356,C356:C360,0))","v":0},{"$f":"INDEX(E356:E360,MATCH(I356,C356:C360,0))","v":0},{"$f":"IF(H356>H360,VLOOKUP(H356,A356:F360,6),0)","v":0},{"$f":"VLOOKUP(H356,A356:G360,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B356,IF($E$3=\"Female\",B363,IF($E$3=\"Senior Citizen\",B370,B377)))","v":40000},0]
[{"$f":"B356+1","v":40001},60000,0.1,{"$f":"B356","v":40000},{"$f":"(B357-B356)*C357","v":2000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O356+1","v":40001},60000,0.1]
[{"$f":"B357+1","v":60001},150000,0.2,{"$f":"B357","v":60000},{"$f":"E357+(B358-B357)*C358","v":20000},0,0,{"$f":"IF(I356=C360,E359+ROUND((H356-J356),0)*I356,IF(I356=C359,E358+ROUND((H356-J356)*I356,0),IF(I356=C358,E357+ROUND((H356-J356)*I356,0),IF(I356=C357,E356+ROUND((H356-J356)*I356,0),E355+ROUND((H356-J356)*I356,0)))))","v":0},{"$f":"MIN(K360:L360)","v":0},{"$f":"ROUND(SUM(H358+I358)*M356,0)","v":0},{"$f":"SUM(H358:J358)","v":0},null,null,{"$f":"O357+1","v":60001},150000,0.2]
[{"$f":"B358+1","v":150001},null,0.3,{"$f":"B358","v":150000},{"$f":"IF(J356=0,0,E358)","v":0},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O358+1","v":150001},0,0.3]
["Surcharge Limit",null,null,null,null,null,null,0,{"$f":"IF(H356>H360,H356-H360,0)","v":0},{"$f":"IF(I360>0,ROUND(I360*I356,0),0)","v":0},{"$f":"I360-J360","v":0},{"$f":"IF(H358>0,ROUND(H358*L356,0),0)","v":0},{"$f":"IF(K360>L360,0,L360-K360)","v":0},{"$f":"O359+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H358,IF($E$3=\"Female\",H365,IF($E$3=\"Senior Citizen\",H372,H379)))","v":0}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I358,IF($E$3=\"Female\",I365,IF($E$3=\"Senior Citizen\",I372,I379)))","v":0}]
[0,40000,0,0,0,0,0,{"$f":"H356","v":0},{"$f":"VLOOKUP(H363,A363:C367,3)","v":0},{"$f":"INDEX(D363:D367,MATCH(I363,C363:C367,0))","v":0},{"$f":"INDEX(E363:E367,MATCH(I363,C363:C367,0))","v":0},{"$f":"IF(H363>H367,VLOOKUP(H363,A363:F367,6),0)","v":0},{"$f":"VLOOKUP(H363,A363:G367,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J358,IF($E$3=\"Female\",J365,IF($E$3=\"Senior Citizen\",J372,J379)))","v":0}]
[{"$f":"B363+1","v":40001},60000,0.1,{"$f":"B363","v":40000},{"$f":"(B364-B363)*C364","v":2000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K358,IF($E$3=\"Female\",K365,IF($E$3=\"Senior Citizen\",K372,K379)))","v":0}]
[{"$f":"B364+1","v":60001},150000,0.2,{"$f":"B364","v":60000},{"$f":"E364+(B365-B364)*C365","v":20000},0,0,{"$f":"IF(I363=C367,E366+ROUND((H363-J363),0)*I363,IF(I363=C366,E365+ROUND((H363-J363)*I363,0),IF(I363=C365,E364+ROUND((H363-J363)*I363,0),IF(I363=C364,E363+ROUND((H363-J363)*I363,0),E362+ROUND((H363-J363)*I363,0)))))","v":0},{"$f":"MIN(K367:L367)","v":0},{"$f":"ROUND(SUM(H365+I365)*M363,0)","v":0},{"$f":"SUM(H365:J365)","v":0},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A355,IF($E$3=\"Female\",A362,IF($E$3=\"Senior Citizen\",A369,A376)))","v":"Not defined"}]
[{"$f":"B365+1","v":150001},null,0.3,{"$f":"B365","v":150000},{"$f":"IF(J363=0,0,E365)","v":0},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M360,IF($E$3=\"Female\",M367,IF($E$3=\"Senior Citizen\",M374,M381)))","v":0}]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H360","v":0},{"$f":"IF(H363>H367,H363-H367,0)","v":0},{"$f":"IF(I367>0,ROUND(I367*I363,0),0)","v":0},{"$f":"I367-J367","v":0},{"$f":"IF(H365>0,ROUND(H365*L363,0),0)","v":0},{"$f":"IF(K367>L367,0,L367-K367)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K358,IF($E$3=\"Female\",K365,IF($E$3=\"Senior Citizen\",K372,K379)))","v":0}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,40000,0,0,0,0,0,{"$f":"H356","v":0},{"$f":"VLOOKUP(H370,A370:C374,3)","v":0},{"$f":"INDEX(D370:D374,MATCH(I370,C370:C374,0))","v":0},{"$f":"INDEX(E370:E374,MATCH(I370,C370:C374,0))","v":0},{"$f":"IF(H370>H374,VLOOKUP(H370,A370:F374,6),0)","v":0},{"$f":"VLOOKUP(H370,A370:G374,7)","v":0}]
[{"$f":"B370+1","v":40001},60000,0.1,{"$f":"B370","v":40000},{"$f":"(B371-B370)*C371","v":2000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B371+1","v":60001},150000,0.2,{"$f":"B371","v":60000},{"$f":"E371+(B372-B371)*C372","v":20000},0,0,{"$f":"IF(I370=C374,E373+ROUND((H370-J370),0)*I370,IF(I370=C373,E372+ROUND((H370-J370)*I370,0),IF(I370=C372,E371+ROUND((H370-J370)*I370,0),IF(I370=C371,E370+ROUND((H370-J370)*I370,0),E369+ROUND((H370-J370)*I370,0)))))","v":0},{"$f":"MIN(K374:L374)","v":0},{"$f":"ROUND(SUM(H372+I372)*M370,0)","v":0},{"$f":"SUM(H372:J372)","v":0}]
[{"$f":"B372+1","v":150001},null,0.3,{"$f":"B372","v":150000},{"$f":"IF(J370=0,0,E372)","v":0},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H367","v":0},{"$f":"IF(H370>H374,H370-H374,0)","v":0},{"$f":"IF(I374>0,ROUND(I374*I370,0),0)","v":0},{"$f":"I374-J374","v":0},{"$f":"IF(H372>0,ROUND(H372*L370,0),0)","v":0},{"$f":"IF(K374>L374,0,L374-K374)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,40000,0,0,0,0,0,{"$f":"H356","v":0},{"$f":"VLOOKUP(H377,A377:C381,3)","v":0},{"$f":"INDEX(D377:D381,MATCH(I377,C377:C381,0))","v":0},{"$f":"INDEX(E377:E381,MATCH(I377,C377:C381,0))","v":0},{"$f":"IF(H377>H381,VLOOKUP(H377,A377:F381,6),0)","v":0},{"$f":"VLOOKUP(H377,A377:G381,7)","v":0}]
[{"$f":"B377+1","v":40001},60000,0.1,{"$f":"B377","v":40000},{"$f":"(B378-B377)*C378","v":2000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B378+1","v":60001},150000,0.2,{"$f":"B378","v":60000},{"$f":"E378+(B379-B378)*C379","v":20000},0,0,{"$f":"IF(I377=C381,E380+ROUND((H377-J377),0)*I377,IF(I377=C380,E379+ROUND((H377-J377)*I377,0),IF(I377=C379,E378+ROUND((H377-J377)*I377,0),IF(I377=C378,E377+ROUND((H377-J377)*I377,0),E376+ROUND((H377-J377)*I377,0)))))","v":0},{"$f":"MIN(K381:L381)","v":0},{"$f":"ROUND(SUM(H379+I379)*M377,0)","v":0},{"$f":"SUM(H379:J379)","v":0}]
[{"$f":"B379+1","v":150001},null,0.3,{"$f":"B379","v":150000},{"$f":"IF(J377=0,0,E379)","v":0},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H374","v":0},{"$f":"IF(H377>H381,H377-H381,0)","v":0},{"$f":"IF(I381>0,ROUND(I381*I377,0),0)","v":0},{"$f":"I381-J381","v":0},{"$f":"IF(H379>0,ROUND(H379*L377,0),0)","v":0},{"$f":"IF(K381>L381,0,L381-K381)","v":0}]
[null,null,1998,{"$f":"C382+1","v":1999},null,"1998-99"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C382","v":1998},{"$f":"D382","v":1999}]
[0,50000,0,0,0,0,0,{"$f":"INDEX('Tax Cal(89 Rebate)'!$F$6:$F$36,MATCH('Tax Table (With Arr)'!F382,'Tax Cal(89 Rebate)'!$A$6:$A$36,0))","v":0},{"$f":"VLOOKUP(H385,A385:C389,3)","v":0},{"$f":"INDEX(D385:D389,MATCH(I385,C385:C389,0))","v":0},{"$f":"INDEX(E385:E389,MATCH(I385,C385:C389,0))","v":0},{"$f":"IF(H385>H389,VLOOKUP(H385,A385:F389,6),0)","v":0},{"$f":"VLOOKUP(H385,A385:G389,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B385,IF($E$3=\"Female\",B392,IF($E$3=\"Senior Citizen\",B399,B406)))","v":50000},0]
[{"$f":"B385+1","v":50001},60000,0.1,{"$f":"B385","v":50000},{"$f":"(B386-B385)*C386","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O385+1","v":50001},60000,0.1]
[{"$f":"B386+1","v":60001},150000,0.2,{"$f":"B386","v":60000},{"$f":"E386+(B387-B386)*C387","v":19000},0,0,{"$f":"IF(I385=C389,E388+ROUND((H385-J385),0)*I385,IF(I385=C388,E387+ROUND((H385-J385)*I385,0),IF(I385=C387,E386+ROUND((H385-J385)*I385,0),IF(I385=C386,E385+ROUND((H385-J385)*I385,0),E384+ROUND((H385-J385)*I385,0)))))","v":0},{"$f":"MIN(K389:L389)","v":0},{"$f":"ROUND(SUM(H387+I387)*M385,0)","v":0},{"$f":"SUM(H387:J387)","v":0},null,null,{"$f":"O386+1","v":60001},150000,0.2]
[{"$f":"B387+1","v":150001},null,0.3,{"$f":"B387","v":150000},{"$f":"IF(J385=0,0,E387)","v":0},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O387+1","v":150001},0,0.3]
["Surcharge Limit",null,null,null,null,null,null,0,{"$f":"IF(H385>H389,H385-H389,0)","v":0},{"$f":"IF(I389>0,ROUND(I389*I385,0),0)","v":0},{"$f":"I389-J389","v":0},{"$f":"IF(H387>0,ROUND(H387*L385,0),0)","v":0},{"$f":"IF(K389>L389,0,L389-K389)","v":0},{"$f":"O388+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H387,IF($E$3=\"Female\",H394,IF($E$3=\"Senior Citizen\",H401,H408)))","v":0}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I387,IF($E$3=\"Female\",I394,IF($E$3=\"Senior Citizen\",I401,I408)))","v":0}]
[0,50000,0,0,0,0,0,{"$f":"H385","v":0},{"$f":"VLOOKUP(H392,A392:C396,3)","v":0},{"$f":"INDEX(D392:D396,MATCH(I392,C392:C396,0))","v":0},{"$f":"INDEX(E392:E396,MATCH(I392,C392:C396,0))","v":0},{"$f":"IF(H392>H396,VLOOKUP(H392,A392:F396,6),0)","v":0},{"$f":"VLOOKUP(H392,A392:G396,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J387,IF($E$3=\"Female\",J394,IF($E$3=\"Senior Citizen\",J401,J408)))","v":0}]
[{"$f":"B392+1","v":50001},60000,0.1,{"$f":"B392","v":50000},{"$f":"(B393-B392)*C393","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K387,IF($E$3=\"Female\",K394,IF($E$3=\"Senior Citizen\",K401,K408)))","v":0}]
[{"$f":"B393+1","v":60001},150000,0.2,{"$f":"B393","v":60000},{"$f":"E393+(B394-B393)*C394","v":19000},0,0,{"$f":"IF(I392=C396,E395+ROUND((H392-J392),0)*I392,IF(I392=C395,E394+ROUND((H392-J392)*I392,0),IF(I392=C394,E393+ROUND((H392-J392)*I392,0),IF(I392=C393,E392+ROUND((H392-J392)*I392,0),E391+ROUND((H392-J392)*I392,0)))))","v":0},{"$f":"MIN(K396:L396)","v":0},{"$f":"ROUND(SUM(H394+I394)*M392,0)","v":0},{"$f":"SUM(H394:J394)","v":0},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A384,IF($E$3=\"Female\",A391,IF($E$3=\"Senior Citizen\",A398,A405)))","v":"Not defined"}]
[{"$f":"B394+1","v":150001},null,0.3,{"$f":"B394","v":150000},{"$f":"IF(J392=0,0,E394)","v":0},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M389,IF($E$3=\"Female\",M396,IF($E$3=\"Senior Citizen\",M403,M410)))","v":0}]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H389","v":0},{"$f":"IF(H392>H396,H392-H396,0)","v":0},{"$f":"IF(I396>0,ROUND(I396*I392,0),0)","v":0},{"$f":"I396-J396","v":0},{"$f":"IF(H394>0,ROUND(H394*L392,0),0)","v":0},{"$f":"IF(K396>L396,0,L396-K396)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K387,IF($E$3=\"Female\",K394,IF($E$3=\"Senior Citizen\",K401,K408)))","v":0}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H385","v":0},{"$f":"VLOOKUP(H399,A399:C403,3)","v":0},{"$f":"INDEX(D399:D403,MATCH(I399,C399:C403,0))","v":0},{"$f":"INDEX(E399:E403,MATCH(I399,C399:C403,0))","v":0},{"$f":"IF(H399>H403,VLOOKUP(H399,A399:F403,6),0)","v":0},{"$f":"VLOOKUP(H399,A399:G403,7)","v":0}]
[{"$f":"B399+1","v":50001},60000,0.1,{"$f":"B399","v":50000},{"$f":"(B400-B399)*C400","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B400+1","v":60001},150000,0.2,{"$f":"B400","v":60000},{"$f":"E400+(B401-B400)*C401","v":19000},0,0,{"$f":"IF(I399=C403,E402+ROUND((H399-J399),0)*I399,IF(I399=C402,E401+ROUND((H399-J399)*I399,0),IF(I399=C401,E400+ROUND((H399-J399)*I399,0),IF(I399=C400,E399+ROUND((H399-J399)*I399,0),E398+ROUND((H399-J399)*I399,0)))))","v":0},{"$f":"MIN(K403:L403)","v":0},{"$f":"ROUND(SUM(H401+I401)*M399,0)","v":0},{"$f":"SUM(H401:J401)","v":0}]
[{"$f":"B401+1","v":150001},null,0.3,{"$f":"B401","v":150000},{"$f":"IF(J399=0,0,E401)","v":0},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H396","v":0},{"$f":"IF(H399>H403,H399-H403,0)","v":0},{"$f":"IF(I403>0,ROUND(I403*I399,0),0)","v":0},{"$f":"I403-J403","v":0},{"$f":"IF(H401>0,ROUND(H401*L399,0),0)","v":0},{"$f":"IF(K403>L403,0,L403-K403)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H385","v":0},{"$f":"VLOOKUP(H406,A406:C410,3)","v":0},{"$f":"INDEX(D406:D410,MATCH(I406,C406:C410,0))","v":0},{"$f":"INDEX(E406:E410,MATCH(I406,C406:C410,0))","v":0},{"$f":"IF(H406>H410,VLOOKUP(H406,A406:F410,6),0)","v":0},{"$f":"VLOOKUP(H406,A406:G410,7)","v":0}]
[{"$f":"B406+1","v":50001},60000,0.1,{"$f":"B406","v":50000},{"$f":"(B407-B406)*C407","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B407+1","v":60001},150000,0.2,{"$f":"B407","v":60000},{"$f":"E407+(B408-B407)*C408","v":19000},0,0,{"$f":"IF(I406=C410,E409+ROUND((H406-J406),0)*I406,IF(I406=C409,E408+ROUND((H406-J406)*I406,0),IF(I406=C408,E407+ROUND((H406-J406)*I406,0),IF(I406=C407,E406+ROUND((H406-J406)*I406,0),E405+ROUND((H406-J406)*I406,0)))))","v":0},{"$f":"MIN(K410:L410)","v":0},{"$f":"ROUND(SUM(H408+I408)*M406,0)","v":0},{"$f":"SUM(H408:J408)","v":0}]
[{"$f":"B408+1","v":150001},null,0.3,{"$f":"B408","v":150000},{"$f":"IF(J406=0,0,E408)","v":0},0,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,null,null,null,null,{"$f":"H403","v":0},{"$f":"IF(H406>H410,H406-H410,0)","v":0},{"$f":"IF(I410>0,ROUND(I410*I406,0),0)","v":0},{"$f":"I410-J410","v":0},{"$f":"IF(H408>0,ROUND(H408*L406,0),0)","v":0},{"$f":"IF(K410>L410,0,L410-K410)","v":0}]
[null,null,1999,{"$f":"C411+1","v":2000},null,"1999-00"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C411","v":1999},{"$f":"D411","v":2000}]
[0,50000,0,0,0,0,0,{"$f":"INDEX('Tax Cal(89 Rebate)'!$F$6:$F$36,MATCH('Tax Table (With Arr)'!F411,'Tax Cal(89 Rebate)'!$A$6:$A$36,0))","v":0},{"$f":"VLOOKUP(H414,A414:C418,3)","v":0},{"$f":"INDEX(D414:D418,MATCH(I414,C414:C418,0))","v":0},{"$f":"INDEX(E414:E418,MATCH(I414,C414:C418,0))","v":0},{"$f":"IF(H414>H418,VLOOKUP(H414,A414:F418,6),0)","v":0},{"$f":"VLOOKUP(H414,A414:G418,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B414,IF($E$3=\"Female\",B421,IF($E$3=\"Senior Citizen\",B428,B435)))","v":50000},0]
[{"$f":"B414+1","v":50001},60000,0.1,{"$f":"B414","v":50000},{"$f":"(B415-B414)*C415","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O414+1","v":50001},60000,0.1]
[{"$f":"B415+1","v":60001},150000,0.2,{"$f":"B415","v":60000},{"$f":"E415+(B416-B415)*C416","v":19000},0.1,0,{"$f":"IF(I414=C418,E417+ROUND((H414-J414),0)*I414,IF(I414=C417,E416+ROUND((H414-J414)*I414,0),IF(I414=C416,E415+ROUND((H414-J414)*I414,0),IF(I414=C415,E414+ROUND((H414-J414)*I414,0),E413+ROUND((H414-J414)*I414,0)))))","v":0},{"$f":"MIN(K418:L418)","v":0},{"$f":"ROUND(SUM(H416+I416)*M414,0)","v":0},{"$f":"SUM(H416:J416)","v":0},null,null,{"$f":"O415+1","v":60001},150000,0.2]
[{"$f":"B416+1","v":150001},null,0.3,{"$f":"B416","v":150000},{"$f":"IF(J414=0,0,E416)","v":0},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O416+1","v":150001},0,0.3]
["Surcharge Limit",null,null,60000,null,null,null,60000,{"$f":"IF(H414>H418,H414-H418,0)","v":0},{"$f":"IF(I418>0,ROUND(I418*I414,0),0)","v":0},{"$f":"I418-J418","v":0},{"$f":"IF(H416>0,ROUND(H416*L414,0),0)","v":0},{"$f":"IF(K418>L418,0,L418-K418)","v":0},{"$f":"O417+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H416,IF($E$3=\"Female\",H423,IF($E$3=\"Senior Citizen\",H430,H437)))","v":0}]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I416,IF($E$3=\"Female\",I423,IF($E$3=\"Senior Citizen\",I430,I437)))","v":0}]
[0,50000,0,0,0,0,0,{"$f":"H414","v":0},{"$f":"VLOOKUP(H421,A421:C425,3)","v":0},{"$f":"INDEX(D421:D425,MATCH(I421,C421:C425,0))","v":0},{"$f":"INDEX(E421:E425,MATCH(I421,C421:C425,0))","v":0},{"$f":"IF(H421>H425,VLOOKUP(H421,A421:F425,6),0)","v":0},{"$f":"VLOOKUP(H421,A421:G425,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J416,IF($E$3=\"Female\",J423,IF($E$3=\"Senior Citizen\",J430,J437)))","v":0}]
[{"$f":"B421+1","v":50001},60000,0.1,{"$f":"B421","v":50000},{"$f":"(B422-B421)*C422","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K416,IF($E$3=\"Female\",K423,IF($E$3=\"Senior Citizen\",K430,K437)))","v":0}]
[{"$f":"B422+1","v":60001},150000,0.2,{"$f":"B422","v":60000},{"$f":"E422+(B423-B422)*C423","v":19000},0.1,0,{"$f":"IF(I421=C425,E424+ROUND((H421-J421),0)*I421,IF(I421=C424,E423+ROUND((H421-J421)*I421,0),IF(I421=C423,E422+ROUND((H421-J421)*I421,0),IF(I421=C422,E421+ROUND((H421-J421)*I421,0),E420+ROUND((H421-J421)*I421,0)))))","v":0},{"$f":"MIN(K425:L425)","v":0},{"$f":"ROUND(SUM(H423+I423)*M421,0)","v":0},{"$f":"SUM(H423:J423)","v":0},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A413,IF($E$3=\"Female\",A420,IF($E$3=\"Senior Citizen\",A427,A434)))","v":"Not defined"}]
[{"$f":"B423+1","v":150001},null,0.3,{"$f":"B423","v":150000},{"$f":"IF(J421=0,0,E423)","v":0},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M418,IF($E$3=\"Female\",M425,IF($E$3=\"Senior Citizen\",M432,M439)))","v":0}]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H418","v":60000},{"$f":"IF(H421>H425,H421-H425,0)","v":0},{"$f":"IF(I425>0,ROUND(I425*I421,0),0)","v":0},{"$f":"I425-J425","v":0},{"$f":"IF(H423>0,ROUND(H423*L421,0),0)","v":0},{"$f":"IF(K425>L425,0,L425-K425)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K416,IF($E$3=\"Female\",K423,IF($E$3=\"Senior Citizen\",K430,K437)))","v":0}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H414","v":0},{"$f":"VLOOKUP(H428,A428:C432,3)","v":0},{"$f":"INDEX(D428:D432,MATCH(I428,C428:C432,0))","v":0},{"$f":"INDEX(E428:E432,MATCH(I428,C428:C432,0))","v":0},{"$f":"IF(H428>H432,VLOOKUP(H428,A428:F432,6),0)","v":0},{"$f":"VLOOKUP(H428,A428:G432,7)","v":0}]
[{"$f":"B428+1","v":50001},60000,0.1,{"$f":"B428","v":50000},{"$f":"(B429-B428)*C429","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B429+1","v":60001},150000,0.2,{"$f":"B429","v":60000},{"$f":"E429+(B430-B429)*C430","v":19000},0.1,0,{"$f":"IF(I428=C432,E431+ROUND((H428-J428),0)*I428,IF(I428=C431,E430+ROUND((H428-J428)*I428,0),IF(I428=C430,E429+ROUND((H428-J428)*I428,0),IF(I428=C429,E428+ROUND((H428-J428)*I428,0),E427+ROUND((H428-J428)*I428,0)))))","v":0},{"$f":"MIN(K432:L432)","v":0},{"$f":"ROUND(SUM(H430+I430)*M428,0)","v":0},{"$f":"SUM(H430:J430)","v":0}]
[{"$f":"B430+1","v":150001},null,0.3,{"$f":"B430","v":150000},{"$f":"IF(J428=0,0,E430)","v":0},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H425","v":60000},{"$f":"IF(H428>H432,H428-H432,0)","v":0},{"$f":"IF(I432>0,ROUND(I432*I428,0),0)","v":0},{"$f":"I432-J432","v":0},{"$f":"IF(H430>0,ROUND(H430*L428,0),0)","v":0},{"$f":"IF(K432>L432,0,L432-K432)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H414","v":0},{"$f":"VLOOKUP(H435,A435:C439,3)","v":0},{"$f":"INDEX(D435:D439,MATCH(I435,C435:C439,0))","v":0},{"$f":"INDEX(E435:E439,MATCH(I435,C435:C439,0))","v":0},{"$f":"IF(H435>H439,VLOOKUP(H435,A435:F439,6),0)","v":0},{"$f":"VLOOKUP(H435,A435:G439,7)","v":0}]
[{"$f":"B435+1","v":50001},60000,0.1,{"$f":"B435","v":50000},{"$f":"(B436-B435)*C436","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B436+1","v":60001},150000,0.2,{"$f":"B436","v":60000},{"$f":"E436+(B437-B436)*C437","v":19000},0.1,0,{"$f":"IF(I435=C439,E438+ROUND((H435-J435),0)*I435,IF(I435=C438,E437+ROUND((H435-J435)*I435,0),IF(I435=C437,E436+ROUND((H435-J435)*I435,0),IF(I435=C436,E435+ROUND((H435-J435)*I435,0),E434+ROUND((H435-J435)*I435,0)))))","v":0},{"$f":"MIN(K439:L439)","v":0},{"$f":"ROUND(SUM(H437+I437)*M435,0)","v":0},{"$f":"SUM(H437:J437)","v":0}]
[{"$f":"B437+1","v":150001},null,0.3,{"$f":"B437","v":150000},{"$f":"IF(J435=0,0,E437)","v":0},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H432","v":60000},{"$f":"IF(H435>H439,H435-H439,0)","v":0},{"$f":"IF(I439>0,ROUND(I439*I435,0),0)","v":0},{"$f":"I439-J439","v":0},{"$f":"IF(H437>0,ROUND(H437*L435,0),0)","v":0},{"$f":"IF(K439>L439,0,L439-K439)","v":0}]
[null,null,2000,{"$f":"C440+1","v":2001},null,"2000-01"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C440","v":2000},{"$f":"D440","v":2001}]
[0,50000,0,0,0,0,0,{"$f":"INDEX('Tax Cal(89 Rebate)'!$F$6:$F$36,MATCH('Tax Table (With Arr)'!F440,'Tax Cal(89 Rebate)'!$A$6:$A$36,0))","v":0},{"$f":"VLOOKUP(H443,A443:C447,3)","v":0},{"$f":"INDEX(D443:D447,MATCH(I443,C443:C447,0))","v":0},{"$f":"INDEX(E443:E447,MATCH(I443,C443:C447,0))","v":0},{"$f":"IF(H443>H447,VLOOKUP(H443,A443:F447,6),0)","v":0},{"$f":"VLOOKUP(H443,A443:G447,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B443,IF($E$3=\"Female\",B450,IF($E$3=\"Senior Citizen\",B457,B464)))","v":50000},0]
[{"$f":"B443+1","v":50001},60000,0.1,{"$f":"B443","v":50000},{"$f":"(B444-B443)*C444","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O443+1","v":50001},60000,0.1]
[{"$f":"B444+1","v":60001},150000,0.2,{"$f":"B444","v":60000},{"$f":"E444+(B445-B444)*C445","v":19000},0.12,0,{"$f":"IF(I443=C447,E446+ROUND((H443-J443),0)*I443,IF(I443=C446,E445+ROUND((H443-J443)*I443,0),IF(I443=C445,E444+ROUND((H443-J443)*I443,0),IF(I443=C444,E443+ROUND((H443-J443)*I443,0),E442+ROUND((H443-J443)*I443,0)))))","v":0},{"$f":"MIN(K447:L447)","v":0},{"$f":"ROUND(SUM(H445+I445)*M443,0)","v":0},{"$f":"SUM(H445:J445)","v":0},null,null,{"$f":"O444+1","v":60001},150000,0.2]
[{"$f":"B445+1","v":150001},null,0.3,{"$f":"B445","v":150000},{"$f":"IF(J443=0,0,E445)","v":0},0.17,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O445+1","v":150001},0,0.3]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"IF(H443>150000,150000,60000)","v":60000},{"$f":"IF(H443>H447,H443-H447,0)","v":0},{"$f":"IF(I447>0,ROUND(I447*I443,0),0)","v":0},{"$f":"I447-J447","v":0},{"$f":"IF(H445>0,ROUND(H445*L443,0),0)","v":0},{"$f":"IF(K447>L447,0,L447-K447)","v":0},{"$f":"O446+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H445,IF($E$3=\"Female\",H452,IF($E$3=\"Senior Citizen\",H459,H466)))","v":0}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I445,IF($E$3=\"Female\",I452,IF($E$3=\"Senior Citizen\",I459,I466)))","v":0}]
[0,50000,0,0,0,0,0,{"$f":"H443","v":0},{"$f":"VLOOKUP(H450,A450:C454,3)","v":0},{"$f":"INDEX(D450:D454,MATCH(I450,C450:C454,0))","v":0},{"$f":"INDEX(E450:E454,MATCH(I450,C450:C454,0))","v":0},{"$f":"IF(H450>H454,VLOOKUP(H450,A450:F454,6),0)","v":0},{"$f":"VLOOKUP(H450,A450:G454,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J445,IF($E$3=\"Female\",J452,IF($E$3=\"Senior Citizen\",J459,J466)))","v":0}]
[{"$f":"B450+1","v":50001},60000,0.1,{"$f":"B450","v":50000},{"$f":"(B451-B450)*C451","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K445,IF($E$3=\"Female\",K452,IF($E$3=\"Senior Citizen\",K459,K466)))","v":0}]
[{"$f":"B451+1","v":60001},150000,0.2,{"$f":"B451","v":60000},{"$f":"E451+(B452-B451)*C452","v":19000},0.12,0,{"$f":"IF(I450=C454,E453+ROUND((H450-J450),0)*I450,IF(I450=C453,E452+ROUND((H450-J450)*I450,0),IF(I450=C452,E451+ROUND((H450-J450)*I450,0),IF(I450=C451,E450+ROUND((H450-J450)*I450,0),E449+ROUND((H450-J450)*I450,0)))))","v":0},{"$f":"MIN(K454:L454)","v":0},{"$f":"ROUND(SUM(H452+I452)*M450,0)","v":0},{"$f":"SUM(H452:J452)","v":0},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A442,IF($E$3=\"Female\",A449,IF($E$3=\"Senior Citizen\",A456,A463)))","v":"(below 65 years)"}]
[{"$f":"B452+1","v":150001},null,0.3,{"$f":"B452","v":150000},{"$f":"IF(J450=0,0,E452)","v":0},0.17,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M447,IF($E$3=\"Female\",M454,IF($E$3=\"Senior Citizen\",M461,M468)))","v":0}]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"IF(H450>150000,150000,60000)","v":60000},{"$f":"IF(H450>H454,H450-H454,0)","v":0},{"$f":"IF(I454>0,ROUND(I454*I450,0),0)","v":0},{"$f":"I454-J454","v":0},{"$f":"IF(H452>0,ROUND(H452*L450,0),0)","v":0},{"$f":"IF(K454>L454,0,L454-K454)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K445,IF($E$3=\"Female\",K452,IF($E$3=\"Senior Citizen\",K459,K466)))","v":0}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 65 years)"]
[0,50000,0,0,0,0,0,{"$f":"H443","v":0},{"$f":"VLOOKUP(H457,A457:C461,3)","v":0},{"$f":"INDEX(D457:D461,MATCH(I457,C457:C461,0))","v":0},{"$f":"INDEX(E457:E461,MATCH(I457,C457:C461,0))","v":0},{"$f":"IF(H457>H461,VLOOKUP(H457,A457:F461,6),0)","v":0},{"$f":"VLOOKUP(H457,A457:G461,7)","v":0}]
[{"$f":"B457+1","v":50001},60000,0.1,{"$f":"B457","v":50000},{"$f":"(B458-B457)*C458","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B458+1","v":60001},150000,0.2,{"$f":"B458","v":60000},{"$f":"E458+(B459-B458)*C459","v":19000},0.12,0,{"$f":"IF(I457=C461,E460+ROUND((H457-J457),0)*I457,IF(I457=C460,E459+ROUND((H457-J457)*I457,0),IF(I457=C459,E458+ROUND((H457-J457)*I457,0),IF(I457=C458,E457+ROUND((H457-J457)*I457,0),E456+ROUND((H457-J457)*I457,0)))))","v":0},{"$f":"MIN(K461:L461)","v":0},{"$f":"ROUND(SUM(H459+I459)*M457,0)","v":0},{"$f":"SUM(H459:J459)","v":0}]
[{"$f":"B459+1","v":150001},null,0.3,{"$f":"B459","v":150000},{"$f":"IF(J457=0,0,E459)","v":0},0.17,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"IF(H457>150000,150000,60000)","v":60000},{"$f":"IF(H457>H461,H457-H461,0)","v":0},{"$f":"IF(I461>0,ROUND(I461*I457,0),0)","v":0},{"$f":"I461-J461","v":0},{"$f":"IF(H459>0,ROUND(H459*L457,0),0)","v":0},{"$f":"IF(K461>L461,0,L461-K461)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H443","v":0},{"$f":"VLOOKUP(H464,A464:C468,3)","v":0},{"$f":"INDEX(D464:D468,MATCH(I464,C464:C468,0))","v":0},{"$f":"INDEX(E464:E468,MATCH(I464,C464:C468,0))","v":0},{"$f":"IF(H464>H468,VLOOKUP(H464,A464:F468,6),0)","v":0},{"$f":"VLOOKUP(H464,A464:G468,7)","v":0}]
[{"$f":"B464+1","v":50001},60000,0.1,{"$f":"B464","v":50000},{"$f":"(B465-B464)*C465","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B465+1","v":60001},150000,0.2,{"$f":"B465","v":60000},{"$f":"E465+(B466-B465)*C466","v":19000},0.12,0,{"$f":"IF(I464=C468,E467+ROUND((H464-J464),0)*I464,IF(I464=C467,E466+ROUND((H464-J464)*I464,0),IF(I464=C466,E465+ROUND((H464-J464)*I464,0),IF(I464=C465,E464+ROUND((H464-J464)*I464,0),E463+ROUND((H464-J464)*I464,0)))))","v":0},{"$f":"MIN(K468:L468)","v":0},{"$f":"ROUND(SUM(H466+I466)*M464,0)","v":0},{"$f":"SUM(H466:J466)","v":0}]
[{"$f":"B466+1","v":150001},null,0.3,{"$f":"B466","v":150000},{"$f":"IF(J464=0,0,E466)","v":0},0.17,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"IF(H464>150000,150000,60000)","v":60000},{"$f":"IF(H464>H468,H464-H468,0)","v":0},{"$f":"IF(I468>0,ROUND(I468*I464,0),0)","v":0},{"$f":"I468-J468","v":0},{"$f":"IF(H466>0,ROUND(H466*L464,0),0)","v":0},{"$f":"IF(K468>L468,0,L468-K468)","v":0}]
[null,null,2001,{"$f":"C469+1","v":2002},null,"2001-02"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C469","v":2001},{"$f":"D469","v":2002}]
[0,50000,0,0,0,0,0,{"$f":"INDEX('Tax Cal(89 Rebate)'!$F$6:$F$36,MATCH('Tax Table (With Arr)'!F469,'Tax Cal(89 Rebate)'!$A$6:$A$36,0))","v":0},{"$f":"VLOOKUP(H472,A472:C476,3)","v":0},{"$f":"INDEX(D472:D476,MATCH(I472,C472:C476,0))","v":0},{"$f":"INDEX(E472:E476,MATCH(I472,C472:C476,0))","v":0},{"$f":"IF(H472>H476,VLOOKUP(H472,A472:F476,6),0)","v":0},{"$f":"VLOOKUP(H472,A472:G476,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B472,IF($E$3=\"Female\",B479,IF($E$3=\"Senior Citizen\",B486,B493)))","v":50000},0]
[{"$f":"B472+1","v":50001},60000,0.1,{"$f":"B472","v":50000},{"$f":"(B473-B472)*C473","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O472+1","v":50001},60000,0.1]
[{"$f":"B473+1","v":60001},150000,0.2,{"$f":"B473","v":60000},{"$f":"E473+(B474-B473)*C474","v":19000},0.02,0,{"$f":"IF(I472=C476,E475+ROUND((H472-J472),0)*I472,IF(I472=C475,E474+ROUND((H472-J472)*I472,0),IF(I472=C474,E473+ROUND((H472-J472)*I472,0),IF(I472=C473,E472+ROUND((H472-J472)*I472,0),E471+ROUND((H472-J472)*I472,0)))))","v":0},{"$f":"MIN(K476:L476)","v":0},{"$f":"ROUND(SUM(H474+I474)*M472,0)","v":0},{"$f":"SUM(H474:J474)","v":0},null,null,{"$f":"O473+1","v":60001},150000,0.2]
[{"$f":"B474+1","v":150001},null,0.3,{"$f":"B474","v":150000},{"$f":"IF(J472=0,0,E474)","v":0},0.02,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O474+1","v":150001},0,0.3]
["Surcharge Limit",null,null,60000,null,null,null,60000,{"$f":"IF(H472>H476,H472-H476,0)","v":0},{"$f":"IF(I476>0,ROUND(I476*I472,0),0)","v":0},{"$f":"I476-J476","v":0},{"$f":"IF(H474>0,ROUND(H474*L472,0),0)","v":0},{"$f":"IF(K476>L476,0,L476-K476)","v":0},{"$f":"O475+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H474,IF($E$3=\"Female\",H481,IF($E$3=\"Senior Citizen\",H488,H495)))","v":0}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I474,IF($E$3=\"Female\",I481,IF($E$3=\"Senior Citizen\",I488,I495)))","v":0}]
[0,50000,0,0,0,0,0,{"$f":"H472","v":0},{"$f":"VLOOKUP(H479,A479:C483,3)","v":0},{"$f":"INDEX(D479:D483,MATCH(I479,C479:C483,0))","v":0},{"$f":"INDEX(E479:E483,MATCH(I479,C479:C483,0))","v":0},{"$f":"IF(H479>H483,VLOOKUP(H479,A479:F483,6),0)","v":0},{"$f":"VLOOKUP(H479,A479:G483,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J474,IF($E$3=\"Female\",J481,IF($E$3=\"Senior Citizen\",J488,J495)))","v":0}]
[{"$f":"B479+1","v":50001},60000,0.1,{"$f":"B479","v":50000},{"$f":"(B480-B479)*C480","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K474,IF($E$3=\"Female\",K481,IF($E$3=\"Senior Citizen\",K488,K495)))","v":0}]
[{"$f":"B480+1","v":60001},150000,0.2,{"$f":"B480","v":60000},{"$f":"E480+(B481-B480)*C481","v":19000},0.02,0,{"$f":"IF(I479=C483,E482+ROUND((H479-J479),0)*I479,IF(I479=C482,E481+ROUND((H479-J479)*I479,0),IF(I479=C481,E480+ROUND((H479-J479)*I479,0),IF(I479=C480,E479+ROUND((H479-J479)*I479,0),E478+ROUND((H479-J479)*I479,0)))))","v":0},{"$f":"MIN(K483:L483)","v":0},{"$f":"ROUND(SUM(H481+I481)*M479,0)","v":0},{"$f":"SUM(H481:J481)","v":0},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A471,IF($E$3=\"Female\",A478,IF($E$3=\"Senior Citizen\",A485,A492)))","v":"(below 65 years)"}]
[{"$f":"B481+1","v":150001},null,0.3,{"$f":"B481","v":150000},{"$f":"IF(J479=0,0,E481)","v":0},0.02,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M476,IF($E$3=\"Female\",M483,IF($E$3=\"Senior Citizen\",M490,M497)))","v":0}]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H476","v":60000},{"$f":"IF(H479>H483,H479-H483,0)","v":0},{"$f":"IF(I483>0,ROUND(I483*I479,0),0)","v":0},{"$f":"I483-J483","v":0},{"$f":"IF(H481>0,ROUND(H481*L479,0),0)","v":0},{"$f":"IF(K483>L483,0,L483-K483)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K474,IF($E$3=\"Female\",K481,IF($E$3=\"Senior Citizen\",K488,K495)))","v":0}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 65 years)"]
[0,50000,0,0,0,0,0,{"$f":"H472","v":0},{"$f":"VLOOKUP(H486,A486:C490,3)","v":0},{"$f":"INDEX(D486:D490,MATCH(I486,C486:C490,0))","v":0},{"$f":"INDEX(E486:E490,MATCH(I486,C486:C490,0))","v":0},{"$f":"IF(H486>H490,VLOOKUP(H486,A486:F490,6),0)","v":0},{"$f":"VLOOKUP(H486,A486:G490,7)","v":0}]
[{"$f":"B486+1","v":50001},60000,0.1,{"$f":"B486","v":50000},{"$f":"(B487-B486)*C487","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B487+1","v":60001},150000,0.2,{"$f":"B487","v":60000},{"$f":"E487+(B488-B487)*C488","v":19000},0.1,0,{"$f":"IF(I486=C490,E489+ROUND((H486-J486),0)*I486,IF(I486=C489,E488+ROUND((H486-J486)*I486,0),IF(I486=C488,E487+ROUND((H486-J486)*I486,0),IF(I486=C487,E486+ROUND((H486-J486)*I486,0),E485+ROUND((H486-J486)*I486,0)))))","v":0},{"$f":"MIN(K490:L490)","v":0},{"$f":"ROUND(SUM(H488+I488)*M486,0)","v":0},{"$f":"SUM(H488:J488)","v":0}]
[{"$f":"B488+1","v":150001},null,0.3,{"$f":"B488","v":150000},{"$f":"IF(J486=0,0,E488)","v":0},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H483","v":60000},{"$f":"IF(H486>H490,H486-H490,0)","v":0},{"$f":"IF(I490>0,ROUND(I490*I486,0),0)","v":0},{"$f":"I490-J490","v":0},{"$f":"IF(H488>0,ROUND(H488*L486,0),0)","v":0},{"$f":"IF(K490>L490,0,L490-K490)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H472","v":0},{"$f":"VLOOKUP(H493,A493:C497,3)","v":0},{"$f":"INDEX(D493:D497,MATCH(I493,C493:C497,0))","v":0},{"$f":"INDEX(E493:E497,MATCH(I493,C493:C497,0))","v":0},{"$f":"IF(H493>H497,VLOOKUP(H493,A493:F497,6),0)","v":0},{"$f":"VLOOKUP(H493,A493:G497,7)","v":0}]
[{"$f":"B493+1","v":50001},60000,0.1,{"$f":"B493","v":50000},{"$f":"(B494-B493)*C494","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B494+1","v":60001},150000,0.2,{"$f":"B494","v":60000},{"$f":"E494+(B495-B494)*C495","v":19000},0.02,0,{"$f":"IF(I493=C497,E496+ROUND((H493-J493),0)*I493,IF(I493=C496,E495+ROUND((H493-J493)*I493,0),IF(I493=C495,E494+ROUND((H493-J493)*I493,0),IF(I493=C494,E493+ROUND((H493-J493)*I493,0),E492+ROUND((H493-J493)*I493,0)))))","v":0},{"$f":"MIN(K497:L497)","v":0},{"$f":"ROUND(SUM(H495+I495)*M493,0)","v":0},{"$f":"SUM(H495:J495)","v":0}]
[{"$f":"B495+1","v":150001},null,0.3,{"$f":"B495","v":150000},{"$f":"IF(J493=0,0,E495)","v":0},0.02,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H490","v":60000},{"$f":"IF(H493>H497,H493-H497,0)","v":0},{"$f":"IF(I497>0,ROUND(I497*I493,0),0)","v":0},{"$f":"I497-J497","v":0},{"$f":"IF(H495>0,ROUND(H495*L493,0),0)","v":0},{"$f":"IF(K497>L497,0,L497-K497)","v":0}]
[null,null,2002,{"$f":"C498+1","v":2003},null,"2002-03"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C498","v":2002},{"$f":"D498","v":2003}]
[0,50000,0,0,0,0,0,{"$f":"INDEX('Tax Cal(89 Rebate)'!$F$6:$F$36,MATCH('Tax Table (With Arr)'!F498,'Tax Cal(89 Rebate)'!$A$6:$A$36,0))","v":0},{"$f":"VLOOKUP(H501,A501:C505,3)","v":0},{"$f":"INDEX(D501:D505,MATCH(I501,C501:C505,0))","v":0},{"$f":"INDEX(E501:E505,MATCH(I501,C501:C505,0))","v":0},{"$f":"IF(H501>H505,VLOOKUP(H501,A501:F505,6),0)","v":0},{"$f":"VLOOKUP(H501,A501:G505,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B501,IF($E$3=\"Female\",B508,IF($E$3=\"Senior Citizen\",B515,B522)))","v":50000},0]
[{"$f":"B501+1","v":50001},60000,0.1,{"$f":"B501","v":50000},{"$f":"(B502-B501)*C502","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O501+1","v":50001},60000,0.1]
[{"$f":"B502+1","v":60001},150000,0.2,{"$f":"B502","v":60000},{"$f":"E502+(B503-B502)*C503","v":19000},0.05,0,{"$f":"IF(I501=C505,E504+ROUND((H501-J501),0)*I501,IF(I501=C504,E503+ROUND((H501-J501)*I501,0),IF(I501=C503,E502+ROUND((H501-J501)*I501,0),IF(I501=C502,E501+ROUND((H501-J501)*I501,0),E500+ROUND((H501-J501)*I501,0)))))","v":0},{"$f":"MIN(K505:L505)","v":0},{"$f":"ROUND(SUM(H503+I503)*M501,0)","v":0},{"$f":"SUM(H503:J503)","v":0},null,null,{"$f":"O502+1","v":60001},150000,0.2]
[{"$f":"B503+1","v":150001},null,0.3,{"$f":"B503","v":150000},{"$f":"IF(J501=0,0,E503)","v":0},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O503+1","v":150001},0,0.3]
["Surcharge Limit",null,null,60000,null,null,null,60000,{"$f":"IF(H501>H505,H501-H505,0)","v":0},{"$f":"IF(I505>0,ROUND(I505*I501,0),0)","v":0},{"$f":"I505-J505","v":0},{"$f":"IF(H503>0,ROUND(H503*L501,0),0)","v":0},{"$f":"IF(K505>L505,0,L505-K505)","v":0},{"$f":"O504+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H503,IF($E$3=\"Female\",H510,IF($E$3=\"Senior Citizen\",H517,H524)))","v":0}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I503,IF($E$3=\"Female\",I510,IF($E$3=\"Senior Citizen\",I517,I524)))","v":0}]
[0,50000,0,0,0,0,0,{"$f":"H501","v":0},{"$f":"VLOOKUP(H508,A508:C512,3)","v":0},{"$f":"INDEX(D508:D512,MATCH(I508,C508:C512,0))","v":0},{"$f":"INDEX(E508:E512,MATCH(I508,C508:C512,0))","v":0},{"$f":"IF(H508>H512,VLOOKUP(H508,A508:F512,6),0)","v":0},{"$f":"VLOOKUP(H508,A508:G512,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J503,IF($E$3=\"Female\",J510,IF($E$3=\"Senior Citizen\",J517,J524)))","v":0}]
[{"$f":"B508+1","v":50001},60000,0.1,{"$f":"B508","v":50000},{"$f":"(B509-B508)*C509","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K503,IF($E$3=\"Female\",K510,IF($E$3=\"Senior Citizen\",K517,K524)))","v":0}]
[{"$f":"B509+1","v":60001},150000,0.2,{"$f":"B509","v":60000},{"$f":"E509+(B510-B509)*C510","v":19000},0.05,0,{"$f":"IF(I508=C512,E511+ROUND((H508-J508),0)*I508,IF(I508=C511,E510+ROUND((H508-J508)*I508,0),IF(I508=C510,E509+ROUND((H508-J508)*I508,0),IF(I508=C509,E508+ROUND((H508-J508)*I508,0),E507+ROUND((H508-J508)*I508,0)))))","v":0},{"$f":"MIN(K512:L512)","v":0},{"$f":"ROUND(SUM(H510+I510)*M508,0)","v":0},{"$f":"SUM(H510:J510)","v":0},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A500,IF($E$3=\"Female\",A507,IF($E$3=\"Senior Citizen\",A514,A521)))","v":"(below 65 years)"}]
[{"$f":"B510+1","v":150001},null,0.3,{"$f":"B510","v":150000},{"$f":"IF(J508=0,0,E510)","v":0},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M505,IF($E$3=\"Female\",M512,IF($E$3=\"Senior Citizen\",M519,M526)))","v":0}]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H505","v":60000},{"$f":"IF(H508>H512,H508-H512,0)","v":0},{"$f":"IF(I512>0,ROUND(I512*I508,0),0)","v":0},{"$f":"I512-J512","v":0},{"$f":"IF(H510>0,ROUND(H510*L508,0),0)","v":0},{"$f":"IF(K512>L512,0,L512-K512)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K503,IF($E$3=\"Female\",K510,IF($E$3=\"Senior Citizen\",K517,K524)))","v":0}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 65 years)"]
[0,50000,0,0,0,0,0,{"$f":"H501","v":0},{"$f":"VLOOKUP(H515,A515:C519,3)","v":0},{"$f":"INDEX(D515:D519,MATCH(I515,C515:C519,0))","v":0},{"$f":"INDEX(E515:E519,MATCH(I515,C515:C519,0))","v":0},{"$f":"IF(H515>H519,VLOOKUP(H515,A515:F519,6),0)","v":0},{"$f":"VLOOKUP(H515,A515:G519,7)","v":0}]
[{"$f":"B515+1","v":50001},60000,0.1,{"$f":"B515","v":50000},{"$f":"(B516-B515)*C516","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B516+1","v":60001},150000,0.2,{"$f":"B516","v":60000},{"$f":"E516+(B517-B516)*C517","v":19000},0.05,0,{"$f":"IF(I515=C519,E518+ROUND((H515-J515),0)*I515,IF(I515=C518,E517+ROUND((H515-J515)*I515,0),IF(I515=C517,E516+ROUND((H515-J515)*I515,0),IF(I515=C516,E515+ROUND((H515-J515)*I515,0),E514+ROUND((H515-J515)*I515,0)))))","v":0},{"$f":"MIN(K519:L519)","v":0},{"$f":"ROUND(SUM(H517+I517)*M515,0)","v":0},{"$f":"SUM(H517:J517)","v":0}]
[{"$f":"B517+1","v":150001},null,0.3,{"$f":"B517","v":150000},{"$f":"IF(J515=0,0,E517)","v":0},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H512","v":60000},{"$f":"IF(H515>H519,H515-H519,0)","v":0},{"$f":"IF(I519>0,ROUND(I519*I515,0),0)","v":0},{"$f":"I519-J519","v":0},{"$f":"IF(H517>0,ROUND(H517*L515,0),0)","v":0},{"$f":"IF(K519>L519,0,L519-K519)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H501","v":0},{"$f":"VLOOKUP(H522,A522:C526,3)","v":0},{"$f":"INDEX(D522:D526,MATCH(I522,C522:C526,0))","v":0},{"$f":"INDEX(E522:E526,MATCH(I522,C522:C526,0))","v":0},{"$f":"IF(H522>H526,VLOOKUP(H522,A522:F526,6),0)","v":0},{"$f":"VLOOKUP(H522,A522:G526,7)","v":0}]
[{"$f":"B522+1","v":50001},60000,0.1,{"$f":"B522","v":50000},{"$f":"(B523-B522)*C523","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B523+1","v":60001},150000,0.2,{"$f":"B523","v":60000},{"$f":"E523+(B524-B523)*C524","v":19000},0.05,0,{"$f":"IF(I522=C526,E525+ROUND((H522-J522),0)*I522,IF(I522=C525,E524+ROUND((H522-J522)*I522,0),IF(I522=C524,E523+ROUND((H522-J522)*I522,0),IF(I522=C523,E522+ROUND((H522-J522)*I522,0),E521+ROUND((H522-J522)*I522,0)))))","v":0},{"$f":"MIN(K526:L526)","v":0},{"$f":"ROUND(SUM(H524+I524)*M522,0)","v":0},{"$f":"SUM(H524:J524)","v":0}]
[{"$f":"B524+1","v":150001},null,0.3,{"$f":"B524","v":150000},{"$f":"IF(J522=0,0,E524)","v":0},0.05,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,60000,null,null,null,{"$f":"H519","v":60000},{"$f":"IF(H522>H526,H522-H526,0)","v":0},{"$f":"IF(I526>0,ROUND(I526*I522,0),0)","v":0},{"$f":"I526-J526","v":0},{"$f":"IF(H524>0,ROUND(H524*L522,0),0)","v":0},{"$f":"IF(K526>L526,0,L526-K526)","v":0}]
[null,null,2003,{"$f":"C527+1","v":2004},null,"2003-04"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C527","v":2003},{"$f":"D527","v":2004}]
[0,50000,0,0,0,0,0,{"$f":"INDEX('Tax Cal(89 Rebate)'!$F$6:$F$36,MATCH('Tax Table (With Arr)'!F527,'Tax Cal(89 Rebate)'!$A$6:$A$36,0))","v":0},{"$f":"VLOOKUP(H530,A530:C534,3)","v":0},{"$f":"INDEX(D530:D534,MATCH(I530,C530:C534,0))","v":0},{"$f":"INDEX(E530:E534,MATCH(I530,C530:C534,0))","v":0},{"$f":"IF(H530>H534,VLOOKUP(H530,A530:F534,6),0)","v":0},{"$f":"VLOOKUP(H530,A530:G534,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B530,IF($E$3=\"Female\",B537,IF($E$3=\"Senior Citizen\",B544,B551)))","v":50000},0]
[{"$f":"B530+1","v":50001},60000,0.1,{"$f":"B530","v":50000},{"$f":"(B531-B530)*C531","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O530+1","v":50001},60000,0.1]
[{"$f":"B531+1","v":60001},150000,0.2,{"$f":"B531","v":60000},{"$f":"E531+(B532-B531)*C532","v":19000},0.1,0,{"$f":"IF(I530=C534,E533+ROUND((H530-J530),0)*I530,IF(I530=C533,E532+ROUND((H530-J530)*I530,0),IF(I530=C532,E531+ROUND((H530-J530)*I530,0),IF(I530=C531,E530+ROUND((H530-J530)*I530,0),E529+ROUND((H530-J530)*I530,0)))))","v":0},{"$f":"MIN(K534:L534)","v":0},{"$f":"ROUND(SUM(H532+I532)*M530,0)","v":0},{"$f":"SUM(H532:J532)","v":0},null,null,{"$f":"O531+1","v":60001},150000,0.2]
[{"$f":"B532+1","v":150001},null,0.3,{"$f":"B532","v":150000},{"$f":"IF(J530=0,0,E532)","v":0},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O532+1","v":150001},0,0.3]
["Surcharge Limit",null,null,850000,null,null,null,850000,{"$f":"IF(H530>H534,H530-H534,0)","v":0},{"$f":"IF(I534>0,ROUND(I534*I530,0),0)","v":0},{"$f":"I534-J534","v":0},{"$f":"IF(H532>0,ROUND(H532*L530,0),0)","v":0},{"$f":"IF(K534>L534,0,L534-K534)","v":0},{"$f":"O533+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H532,IF($E$3=\"Female\",H539,IF($E$3=\"Senior Citizen\",H546,H553)))","v":0}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I532,IF($E$3=\"Female\",I539,IF($E$3=\"Senior Citizen\",I546,I553)))","v":0}]
[0,50000,0,0,0,0,0,{"$f":"H530","v":0},{"$f":"VLOOKUP(H537,A537:C541,3)","v":0},{"$f":"INDEX(D537:D541,MATCH(I537,C537:C541,0))","v":0},{"$f":"INDEX(E537:E541,MATCH(I537,C537:C541,0))","v":0},{"$f":"IF(H537>H541,VLOOKUP(H537,A537:F541,6),0)","v":0},{"$f":"VLOOKUP(H537,A537:G541,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J532,IF($E$3=\"Female\",J539,IF($E$3=\"Senior Citizen\",J546,J553)))","v":0}]
[{"$f":"B537+1","v":50001},60000,0.1,{"$f":"B537","v":50000},{"$f":"(B538-B537)*C538","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K532,IF($E$3=\"Female\",K539,IF($E$3=\"Senior Citizen\",K546,K553)))","v":0}]
[{"$f":"B538+1","v":60001},150000,0.2,{"$f":"B538","v":60000},{"$f":"E538+(B539-B538)*C539","v":19000},0.1,0,{"$f":"IF(I537=C541,E540+ROUND((H537-J537),0)*I537,IF(I537=C540,E539+ROUND((H537-J537)*I537,0),IF(I537=C539,E538+ROUND((H537-J537)*I537,0),IF(I537=C538,E537+ROUND((H537-J537)*I537,0),E536+ROUND((H537-J537)*I537,0)))))","v":0},{"$f":"MIN(K541:L541)","v":0},{"$f":"ROUND(SUM(H539+I539)*M537,0)","v":0},{"$f":"SUM(H539:J539)","v":0},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A529,IF($E$3=\"Female\",A536,IF($E$3=\"Senior Citizen\",A543,A550)))","v":"(below 65 years)"}]
[{"$f":"B539+1","v":150001},null,0.3,{"$f":"B539","v":150000},{"$f":"IF(J537=0,0,E539)","v":0},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M534,IF($E$3=\"Female\",M541,IF($E$3=\"Senior Citizen\",M548,M555)))","v":0}]
["Surcharge Limit",null,null,850000,null,null,null,{"$f":"H534","v":850000},{"$f":"IF(H537>H541,H537-H541,0)","v":0},{"$f":"IF(I541>0,ROUND(I541*I537,0),0)","v":0},{"$f":"I541-J541","v":0},{"$f":"IF(H539>0,ROUND(H539*L537,0),0)","v":0},{"$f":"IF(K541>L541,0,L541-K541)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K532,IF($E$3=\"Female\",K539,IF($E$3=\"Senior Citizen\",K546,K553)))","v":0}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 65 years)"]
[0,50000,0,0,0,0,0,{"$f":"H530","v":0},{"$f":"VLOOKUP(H544,A544:C548,3)","v":0},{"$f":"INDEX(D544:D548,MATCH(I544,C544:C548,0))","v":0},{"$f":"INDEX(E544:E548,MATCH(I544,C544:C548,0))","v":0},{"$f":"IF(H544>H548,VLOOKUP(H544,A544:F548,6),0)","v":0},{"$f":"VLOOKUP(H544,A544:G548,7)","v":0}]
[{"$f":"B544+1","v":50001},60000,0.1,{"$f":"B544","v":50000},{"$f":"(B545-B544)*C545","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B545+1","v":60001},150000,0.2,{"$f":"B545","v":60000},{"$f":"E545+(B546-B545)*C546","v":19000},0.1,0,{"$f":"IF(I544=C548,E547+ROUND((H544-J544),0)*I544,IF(I544=C547,E546+ROUND((H544-J544)*I544,0),IF(I544=C546,E545+ROUND((H544-J544)*I544,0),IF(I544=C545,E544+ROUND((H544-J544)*I544,0),E543+ROUND((H544-J544)*I544,0)))))","v":0},{"$f":"MIN(K548:L548)","v":0},{"$f":"ROUND(SUM(H546+I546)*M544,0)","v":0},{"$f":"SUM(H546:J546)","v":0}]
[{"$f":"B546+1","v":150001},null,0.3,{"$f":"B546","v":150000},{"$f":"IF(J544=0,0,E546)","v":0},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,850000,null,null,null,{"$f":"H541","v":850000},{"$f":"IF(H544>H548,H544-H548,0)","v":0},{"$f":"IF(I548>0,ROUND(I548*I544,0),0)","v":0},{"$f":"I548-J548","v":0},{"$f":"IF(H546>0,ROUND(H546*L544,0),0)","v":0},{"$f":"IF(K548>L548,0,L548-K548)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H530","v":0},{"$f":"VLOOKUP(H551,A551:C555,3)","v":0},{"$f":"INDEX(D551:D555,MATCH(I551,C551:C555,0))","v":0},{"$f":"INDEX(E551:E555,MATCH(I551,C551:C555,0))","v":0},{"$f":"IF(H551>H555,VLOOKUP(H551,A551:F555,6),0)","v":0},{"$f":"VLOOKUP(H551,A551:G555,7)","v":0}]
[{"$f":"B551+1","v":50001},60000,0.1,{"$f":"B551","v":50000},{"$f":"(B552-B551)*C552","v":1000},0,0,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B552+1","v":60001},150000,0.2,{"$f":"B552","v":60000},{"$f":"E552+(B553-B552)*C553","v":19000},0.1,0,{"$f":"IF(I551=C555,E554+ROUND((H551-J551),0)*I551,IF(I551=C554,E553+ROUND((H551-J551)*I551,0),IF(I551=C553,E552+ROUND((H551-J551)*I551,0),IF(I551=C552,E551+ROUND((H551-J551)*I551,0),E550+ROUND((H551-J551)*I551,0)))))","v":0},{"$f":"MIN(K555:L555)","v":0},{"$f":"ROUND(SUM(H553+I553)*M551,0)","v":0},{"$f":"SUM(H553:J553)","v":0}]
[{"$f":"B553+1","v":150001},null,0.3,{"$f":"B553","v":150000},{"$f":"IF(J551=0,0,E553)","v":0},0.1,0,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,850000,null,null,null,{"$f":"H548","v":850000},{"$f":"IF(H551>H555,H551-H555,0)","v":0},{"$f":"IF(I555>0,ROUND(I555*I551,0),0)","v":0},{"$f":"I555-J555","v":0},{"$f":"IF(H553>0,ROUND(H553*L551,0),0)","v":0},{"$f":"IF(K555>L555,0,L555-K555)","v":0}]
[null,null,2004,{"$f":"C556+1","v":2005},null,"2004-05",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2004,{"$f":"AC556+1","v":2005},null,"2004-05"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due",null,null,"Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C556","v":2004},{"$f":"D556","v":2005},null,null,null,null,null,null,null,null,null,null,"(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"AC556","v":2004},{"$f":"AD556","v":2005}]
[0,50000,0,0,0,0,0,{"$f":"INDEX('Tax Cal(89 Rebate)'!$F$6:$F$36,MATCH('Tax Table (With Arr)'!F556,'Tax Cal(89 Rebate)'!$A$6:$A$36,0))","v":0},{"$f":"VLOOKUP(H559,A559:C563,3)","v":0},{"$f":"INDEX(D559:D563,MATCH(I559,C559:C563,0))","v":0},{"$f":"INDEX(E559:E563,MATCH(I559,C559:C563,0))","v":0},{"$f":"IF(H559>H563,VLOOKUP(H559,A559:F563,6),0)","v":0},{"$f":"VLOOKUP(H559,A559:G563,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B559,IF($E$3=\"Female\",B566,IF($E$3=\"Senior Citizen\",B573,B580)))","v":50000},0,null,null,null,null,null,null,null,null,null,null,0,50000,0,0,0,0,0,{"$f":"INDEX('Tax Cal(89 Rebate)'!$F$6:$F$36,MATCH('Tax Table (With Arr)'!AF556,'Tax Cal(89 Rebate)'!$A$6:$A$36,0))","v":0},{"$f":"VLOOKUP(AH559,AA559:AC563,3)","v":0},{"$f":"INDEX(AD559:AD563,MATCH(AI559,AC559:AC563,0))","v":0},{"$f":"INDEX(AE559:AE563,MATCH(AI559,AC559:AC563,0))","v":0},{"$f":"IF(AH559>AH563,VLOOKUP(AH559,AA559:AF563,6),0)","v":0},{"$f":"VLOOKUP(AH559,AA559:AG563,7)","v":0},0,{"$f":"IF($E$3=\"Male\",AB559,IF($E$3=\"Female\",AB566,IF($E$3=\"Senior Citizen\",AB573,AB580)))","v":50000},0]
[{"$f":"B559+1","v":50001},60000,0.1,{"$f":"B559","v":50000},{"$f":"(B560-B559)*C560","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O559+1","v":50001},60000,0.1,null,null,null,null,null,null,null,null,null,null,{"$f":"AB559+1","v":50001},60000,0.1,{"$f":"AB559","v":50000},{"$f":"(AB560-AB559)*AC560","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"AO559+1","v":50001},60000,0.1]
[{"$f":"B560+1","v":60001},150000,0.2,{"$f":"B560","v":60000},{"$f":"E560+(B561-B560)*C561","v":19000},0.1,0.02,{"$f":"IF(I559=C563,E562+ROUND((H559-J559),0)*I559,IF(I559=C562,E561+ROUND((H559-J559)*I559,0),IF(I559=C561,E560+ROUND((H559-J559)*I559,0),IF(I559=C560,E559+ROUND((H559-J559)*I559,0),E558+ROUND((H559-J559)*I559,0)))))-$AP$576","v":0},{"$f":"MIN(K563:L563)","v":0},{"$f":"ROUND(SUM(H561+I561)*M559,0)","v":0},{"$f":"SUM(H561:J561)","v":0},null,null,{"$f":"O560+1","v":60001},150000,0.2,null,null,null,null,null,null,null,null,null,null,{"$f":"AB560+1","v":60001},150000,0.2,{"$f":"AB560","v":60000},{"$f":"AE560+(AB561-AB560)*AC561","v":19000},0.1,0.02,{"$f":"IF(AI559=AC563,AE562+ROUND((AH559-AJ559),0)*AI559,IF(AI559=AC562,AE561+ROUND((AH559-AJ559)*AI559,0),IF(AI559=AC561,AE560+ROUND((AH559-AJ559)*AI559,0),IF(AI559=AC560,AE559+ROUND((AH559-AJ559)*AI559,0),AE558+ROUND((AH559-AJ559)*AI559,0)))))","v":0},{"$f":"MIN(AK563:AL563)","v":0},{"$f":"ROUND(SUM(AH561+AI561)*AM559,0)","v":0},{"$f":"SUM(AH561:AJ561)","v":0},null,null,{"$f":"AO560+1","v":60001},150000,0.2]
[{"$f":"B561+1","v":150001},null,0.3,{"$f":"B561","v":150000},{"$f":"IF(J559=0,0,E561)","v":0},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O561+1","v":150001},0,0.3,null,null,null,null,null,null,null,null,null,null,{"$f":"AB561+1","v":150001},null,0.3,{"$f":"AB561","v":150000},{"$f":"IF(AJ559=0,0,AE561)","v":0},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"AO561+1","v":150001},0,0.3]
["Surcharge Limit",null,null,850000,null,null,null,850000,{"$f":"IF(H559>H563,H559-H563,0)","v":0},{"$f":"IF(I563>0,ROUND(I563*I559,0),0)","v":0},{"$f":"I563-J563","v":0},{"$f":"IF(H561>0,ROUND(H561*L559,0),0)","v":0},{"$f":"IF(K563>L563,0,L563-K563)","v":0},{"$f":"O562+1","v":1},0,0,null,null,null,null,null,null,null,null,null,null,"Surcharge Limit",null,null,850000,null,null,null,850000,{"$f":"IF(AH559>AH563,AH559-AH563,0)","v":0},{"$f":"IF(AI563>0,ROUND(AI563*AI559,0),0)","v":0},{"$f":"AI563-AJ563","v":0},{"$f":"IF(AH561>0,ROUND(AH561*AL559,0),0)","v":0},{"$f":"IF(AK563>AL563,0,AL563-AK563)","v":0},{"$f":"AO562+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"AP564","v":0},null,null,null,null,null,null,null,null,null,null,"Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",AH561,IF($E$3=\"Female\",AH568,IF($E$3=\"Senior Citizen\",AH575,AH582)))","v":0}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,0,null,null,null,null,null,null,null,null,null,null,"(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",AI561,IF($E$3=\"Female\",AI568,IF($E$3=\"Senior Citizen\",AI575,AI582)))","v":0}]
[0,50000,0,0,0,0,0,{"$f":"H559","v":0},{"$f":"VLOOKUP(H566,A566:C570,3)","v":0},{"$f":"INDEX(D566:D570,MATCH(I566,C566:C570,0))","v":0},{"$f":"INDEX(E566:E570,MATCH(I566,C566:C570,0))","v":0},{"$f":"IF(H566>H570,VLOOKUP(H566,A566:F570,6),0)","v":0},{"$f":"VLOOKUP(H566,A566:G570,7)","v":0},"E. CESS",null,0,null,null,null,null,null,null,null,null,null,null,0,50000,0,0,0,0,0,{"$f":"AH559","v":0},{"$f":"VLOOKUP(AH566,AA566:AC570,3)","v":0},{"$f":"INDEX(AD566:AD570,MATCH(AI566,AC566:AC570,0))","v":0},{"$f":"INDEX(AE566:AE570,MATCH(AI566,AC566:AC570,0))","v":0},{"$f":"IF(AH566>AH570,VLOOKUP(AH566,AA566:AF570,6),0)","v":0},{"$f":"VLOOKUP(AH566,AA566:AG570,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",AJ561,IF($E$3=\"Female\",AJ568,IF($E$3=\"Senior Citizen\",AJ575,AJ582)))","v":0}]
[{"$f":"B566+1","v":50001},60000,0.1,{"$f":"B566","v":50000},{"$f":"(B567-B566)*C567","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,0,null,null,null,null,null,null,null,null,null,null,{"$f":"AB566+1","v":50001},60000,0.1,{"$f":"AB566","v":50000},{"$f":"(AB567-AB566)*AC567","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",AK561,IF($E$3=\"Female\",AK568,IF($E$3=\"Senior Citizen\",AK575,AK582)))","v":0}]
[{"$f":"B567+1","v":60001},150000,0.2,{"$f":"B567","v":60000},{"$f":"E567+(B568-B567)*C568","v":19000},0.1,0.02,{"$f":"IF(I566=C570,E569+ROUND((H566-J566),0)*I566,IF(I566=C569,E568+ROUND((H566-J566)*I566,0),IF(I566=C568,E567+ROUND((H566-J566)*I566,0),IF(I566=C567,E566+ROUND((H566-J566)*I566,0),E565+ROUND((H566-J566)*I566,0)))))-$AP$576","v":0},{"$f":"MIN(K570:L570)","v":0},{"$f":"ROUND(SUM(H568+I568)*M566,0)","v":0},{"$f":"SUM(H568:J568)","v":0},null,null,"Age Defined",null,"(below 65 years)",null,null,null,null,null,null,null,null,null,null,{"$f":"AB567+1","v":60001},150000,0.2,{"$f":"AB567","v":60000},{"$f":"AE567+(AB568-AB567)*AC568","v":19000},0.1,0.02,{"$f":"IF(AI566=AC570,AE569+ROUND((AH566-AJ566),0)*AI566,IF(AI566=AC569,AE568+ROUND((AH566-AJ566)*AI566,0),IF(AI566=AC568,AE567+ROUND((AH566-AJ566)*AI566,0),IF(AI566=AC567,AE566+ROUND((AH566-AJ566)*AI566,0),AE565+ROUND((AH566-AJ566)*AI566,0)))))","v":0},{"$f":"MIN(AK570:AL570)","v":0},{"$f":"ROUND(SUM(AH568+AI568)*AM566,0)","v":0},{"$f":"SUM(AH568:AJ568)","v":0},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",AA558,IF($E$3=\"Female\",AA565,IF($E$3=\"Senior Citizen\",AA572,AA579)))","v":"(below 65 years)"}]
[{"$f":"B568+1","v":150001},null,0.3,{"$f":"B568","v":150000},{"$f":"IF(J566=0,0,E568)","v":0},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,0,null,null,null,null,null,null,null,null,null,null,{"$f":"AB568+1","v":150001},null,0.3,{"$f":"AB568","v":150000},{"$f":"IF(AJ566=0,0,AE568)","v":0},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",AM563,IF($E$3=\"Female\",AM570,IF($E$3=\"Senior Citizen\",AM577,AM584)))","v":0}]
["Surcharge Limit",null,null,850000,null,null,null,{"$f":"H563","v":850000},{"$f":"IF(H566>H570,H566-H570,0)","v":0},{"$f":"IF(I570>0,ROUND(I570*I566,0),0)","v":0},{"$f":"I570-J570","v":0},{"$f":"IF(H568>0,ROUND(H568*L566,0),0)","v":0},{"$f":"IF(K570>L570,0,L570-K570)","v":0},"Tax Due",null,0,null,null,null,null,null,null,null,null,null,null,"Surcharge Limit",null,null,850000,null,null,null,{"$f":"AH563","v":850000},{"$f":"IF(AH566>AH570,AH566-AH570,0)","v":0},{"$f":"IF(AI570>0,ROUND(AI570*AI566,0),0)","v":0},{"$f":"AI570-AJ570","v":0},{"$f":"IF(AH568>0,ROUND(AH568*AL566,0),0)","v":0},{"$f":"IF(AK570>AL570,0,AL570-AK570)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",AK561,IF($E$3=\"Female\",AK568,IF($E$3=\"Senior Citizen\",AK575,AK582)))","v":0}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess",null,null,null,null,null,null,null,null,null,null,null,null,null,"Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"Treatment of sect 80D",null,null,null,null,null,null,null,null,null,null,null,null,"(Above 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"Treatment of sect 80D"]
[0,50000,0,0,0,0,0,{"$f":"H559","v":0},{"$f":"VLOOKUP(H573,A573:C577,3)","v":0},{"$f":"INDEX(D573:D577,MATCH(I573,C573:C577,0))","v":0},{"$f":"INDEX(E573:E577,MATCH(I573,C573:C577,0))","v":0},{"$f":"IF(H573>H577,VLOOKUP(H573,A573:F577,6),0)","v":0},{"$f":"VLOOKUP(H573,A573:G577,7)","v":0},"Taxable income",null,{"$f":"INDEX('Tax Cal(89 Rebate)'!$F$6:$F$36,MATCH('Tax Table (With Arr)'!F556,'Tax Cal(89 Rebate)'!$A$6:$A$36,0))","v":0},null,null,null,null,null,null,null,null,null,null,0,50000,0,0,0,0,0,{"$f":"AH559","v":0},{"$f":"VLOOKUP(AH573,AA573:AC577,3)","v":0},{"$f":"INDEX(AD573:AD577,MATCH(AI573,AC573:AC577,0))","v":0},{"$f":"INDEX(AE573:AE577,MATCH(AI573,AC573:AC577,0))","v":0},{"$f":"IF(AH573>AH577,VLOOKUP(AH573,AA573:AF577,6),0)","v":0},{"$f":"VLOOKUP(AH573,AA573:AG577,7)","v":0},"Taxable income",null,{"$f":"INDEX('Tax Cal(89 Rebate)'!$F$6:$F$36,MATCH('Tax Table (With Arr)'!AF556,'Tax Cal(89 Rebate)'!$A$6:$A$36,0))","v":0}]
[{"$f":"B573+1","v":50001},60000,0.1,{"$f":"B573","v":50000},{"$f":"(B574-B573)*C574","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"Due Tax",null,{"$f":"P564","v":0},null,null,null,null,null,null,null,null,null,null,{"$f":"AB573+1","v":50001},60000,0.1,{"$f":"AB573","v":50000},{"$f":"(AB574-AB573)*AC574","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"Due Tax",null,{"$f":"AP564","v":0}]
[{"$f":"B574+1","v":60001},150000,0.2,{"$f":"B574","v":60000},{"$f":"E574+(B575-B574)*C575","v":19000},0.1,0.02,{"$f":"IF(I573=C577,E576+ROUND((H573-J573),0)*I573,IF(I573=C576,E575+ROUND((H573-J573)*I573,0),IF(I573=C575,E574+ROUND((H573-J573)*I573,0),IF(I573=C574,E573+ROUND((H573-J573)*I573,0),E572+ROUND((H573-J573)*I573,0)))))-$AP$576","v":0},{"$f":"MIN(K577:L577)","v":0},{"$f":"ROUND(SUM(H575+I575)*M573,0)","v":0},{"$f":"SUM(H575:J575)","v":0},null,null,"Calculated amt",null,{"$f":"IF(P573<100000,P574,P574-(P573-100000))","v":0},null,null,null,null,null,null,null,null,null,null,{"$f":"AB574+1","v":60001},150000,0.2,{"$f":"AB574","v":60000},{"$f":"AE574+(AB575-AB574)*AC575","v":19000},0.1,0.02,{"$f":"IF(AI573=AC577,AE576+ROUND((AH573-AJ573),0)*AI573,IF(AI573=AC576,AE575+ROUND((AH573-AJ573)*AI573,0),IF(AI573=AC575,AE574+ROUND((AH573-AJ573)*AI573,0),IF(AI573=AC574,AE573+ROUND((AH573-AJ573)*AI573,0),AE572+ROUND((AH573-AJ573)*AI573,0)))))","v":0},{"$f":"MIN(AK577:AL577)","v":0},{"$f":"ROUND(SUM(AH575+AI575)*AM573,0)","v":0},{"$f":"SUM(AH575:AJ575)","v":0},null,null,"Calculated amt",null,{"$f":"IF(AP573<100000,AP574,AP574-(AP573-100000))","v":0}]
[{"$f":"B575+1","v":150001},null,0.3,{"$f":"B575","v":150000},{"$f":"IF(J573=0,0,E575)","v":0},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Rebate u/s 80D",null,{"$f":"IF(P575>0,P575,0)","v":0},null,null,null,null,null,null,null,null,null,null,{"$f":"AB575+1","v":150001},null,0.3,{"$f":"AB575","v":150000},{"$f":"IF(AJ573=0,0,AE575)","v":0},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Rebate u/s 80D",null,{"$f":"IF(AP575>0,AP575,0)","v":0}]
["Surcharge Limit",null,null,850000,null,null,null,{"$f":"H570","v":850000},{"$f":"IF(H573>H577,H573-H577,0)","v":0},{"$f":"IF(I577>0,ROUND(I577*I573,0),0)","v":0},{"$f":"I577-J577","v":0},{"$f":"IF(H575>0,ROUND(H575*L573,0),0)","v":0},{"$f":"IF(K577>L577,0,L577-K577)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,"Surcharge Limit",null,null,850000,null,null,null,{"$f":"AH570","v":850000},{"$f":"IF(AH573>AH577,AH573-AH577,0)","v":0},{"$f":"IF(AI577>0,ROUND(AI577*AI573,0),0)","v":0},{"$f":"AI577-AJ577","v":0},{"$f":"IF(AH575>0,ROUND(AH575*AL573,0),0)","v":0},{"$f":"IF(AK577>AL577,0,AL577-AK577)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess",null,null,null,null,null,null,null,null,null,null,null,null,null,"Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Not defined"]
[0,50000,0,0,0,0,0,{"$f":"H559","v":0},{"$f":"VLOOKUP(H580,A580:C584,3)","v":0},{"$f":"INDEX(D580:D584,MATCH(I580,C580:C584,0))","v":0},{"$f":"INDEX(E580:E584,MATCH(I580,C580:C584,0))","v":0},{"$f":"IF(H580>H584,VLOOKUP(H580,A580:F584,6),0)","v":0},{"$f":"VLOOKUP(H580,A580:G584,7)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,0,50000,0,0,0,0,0,{"$f":"AH559","v":0},{"$f":"VLOOKUP(AH580,AA580:AC584,3)","v":0},{"$f":"INDEX(AD580:AD584,MATCH(AI580,AC580:AC584,0))","v":0},{"$f":"INDEX(AE580:AE584,MATCH(AI580,AC580:AC584,0))","v":0},{"$f":"IF(AH580>AH584,VLOOKUP(AH580,AA580:AF584,6),0)","v":0},{"$f":"VLOOKUP(AH580,AA580:AG584,7)","v":0}]
[{"$f":"B580+1","v":50001},60000,0.1,{"$f":"B580","v":50000},{"$f":"(B581-B580)*C581","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AB580+1","v":50001},60000,0.1,{"$f":"AB580","v":50000},{"$f":"(AB581-AB580)*AC581","v":1000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B581+1","v":60001},150000,0.2,{"$f":"B581","v":60000},{"$f":"E581+(B582-B581)*C582","v":19000},0.1,0.02,{"$f":"IF(I580=C584,E583+ROUND((H580-J580),0)*I580,IF(I580=C583,E582+ROUND((H580-J580)*I580,0),IF(I580=C582,E581+ROUND((H580-J580)*I580,0),IF(I580=C581,E580+ROUND((H580-J580)*I580,0),E579+ROUND((H580-J580)*I580,0)))))-$AP$576","v":0},{"$f":"MIN(K584:L584)","v":0},{"$f":"ROUND(SUM(H582+I582)*M580,0)","v":0},{"$f":"SUM(H582:J582)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AB581+1","v":60001},150000,0.2,{"$f":"AB581","v":60000},{"$f":"AE581+(AB582-AB581)*AC582","v":19000},0.1,0.02,{"$f":"IF(AI580=AC584,AE583+ROUND((AH580-AJ580),0)*AI580,IF(AI580=AC583,AE582+ROUND((AH580-AJ580)*AI580,0),IF(AI580=AC582,AE581+ROUND((AH580-AJ580)*AI580,0),IF(AI580=AC581,AE580+ROUND((AH580-AJ580)*AI580,0),AE579+ROUND((AH580-AJ580)*AI580,0)))))","v":0},{"$f":"MIN(AK584:AL584)","v":0},{"$f":"ROUND(SUM(AH582+AI582)*AM580,0)","v":0},{"$f":"SUM(AH582:AJ582)","v":0}]
[{"$f":"B582+1","v":150001},null,0.3,{"$f":"B582","v":150000},{"$f":"IF(J580=0,0,E582)","v":0},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AB582+1","v":150001},null,0.3,{"$f":"AB582","v":150000},{"$f":"IF(AJ580=0,0,AE582)","v":0},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,850000,null,null,null,{"$f":"H577","v":850000},{"$f":"IF(H580>H584,H580-H584,0)","v":0},{"$f":"IF(I584>0,ROUND(I584*I580,0),0)","v":0},{"$f":"I584-J584","v":0},{"$f":"IF(H582>0,ROUND(H582*L580,0),0)","v":0},{"$f":"IF(K584>L584,0,L584-K584)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,"Surcharge Limit",null,null,850000,null,null,null,{"$f":"AH577","v":850000},{"$f":"IF(AH580>AH584,AH580-AH584,0)","v":0},{"$f":"IF(AI584>0,ROUND(AI584*AI580,0),0)","v":0},{"$f":"AI584-AJ584","v":0},{"$f":"IF(AH582>0,ROUND(AH582*AL580,0),0)","v":0},{"$f":"IF(AK584>AL584,0,AL584-AK584)","v":0}]
[null,null,2005,{"$f":"C585+1","v":2006},null,"2005-06"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C585","v":2005},{"$f":"D585","v":2006}]
[0,100000,0,0,0,0,0,{"$f":"INDEX('Tax Cal(89 Rebate)'!$F$6:$F$36,MATCH('Tax Table (With Arr)'!F585,'Tax Cal(89 Rebate)'!$A$6:$A$36,0))","v":0},{"$f":"VLOOKUP(H588,A588:C592,3)","v":0},{"$f":"INDEX(D588:D592,MATCH(I588,C588:C592,0))","v":0},{"$f":"INDEX(E588:E592,MATCH(I588,C588:C592,0))","v":0},{"$f":"IF(H588>H592,VLOOKUP(H588,A588:F592,6),0)","v":0},{"$f":"VLOOKUP(H588,A588:G592,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B588,IF($E$3=\"Female\",B595,IF($E$3=\"Senior Citizen\",B602,B609)))","v":100000},0]
[{"$f":"B588+1","v":100001},150000,0.1,{"$f":"B588","v":100000},{"$f":"(B589-B588)*C589","v":5000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O588+1","v":100001},150000,0.1]
[{"$f":"B589+1","v":150001},250000,0.2,{"$f":"B589","v":150000},{"$f":"E589+(B590-B589)*C590","v":25000},0.1,0.02,{"$f":"IF(I588=C592,E591+ROUND((H588-J588),0)*I588,IF(I588=C591,E590+ROUND((H588-J588)*I588,0),IF(I588=C590,E589+ROUND((H588-J588)*I588,0),IF(I588=C589,E588+ROUND((H588-J588)*I588,0),E587+ROUND((H588-J588)*I588,0)))))","v":0},{"$f":"MIN(K592:L592)","v":0},{"$f":"ROUND(SUM(H590+I590)*M588,0)","v":0},{"$f":"SUM(H590:J590)","v":0},null,null,{"$f":"O589+1","v":150001},250000,0.2]
[{"$f":"B590+1","v":250001},null,0.3,{"$f":"B590","v":250000},{"$f":"IF(J588=0,0,E590)","v":0},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O590+1","v":250001},0,0.3]
["Surcharge Limit",null,null,1000000,null,null,null,1000000,{"$f":"IF(H588>H592,H588-H592,0)","v":0},{"$f":"IF(I592>0,ROUND(I592*I588,0),0)","v":0},{"$f":"I592-J592","v":0},{"$f":"IF(H590>0,ROUND(H590*L588,0),0)","v":0},{"$f":"IF(K592>L592,0,L592-K592)","v":0},{"$f":"O591+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H590,IF($E$3=\"Female\",H597,IF($E$3=\"Senior Citizen\",H604,H611)))","v":0}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I590,IF($E$3=\"Female\",I597,IF($E$3=\"Senior Citizen\",I604,I611)))","v":0}]
[0,135000,0,0,0,0,0,{"$f":"H588","v":0},{"$f":"VLOOKUP(H595,A595:C599,3)","v":0},{"$f":"INDEX(D595:D599,MATCH(I595,C595:C599,0))","v":0},{"$f":"INDEX(E595:E599,MATCH(I595,C595:C599,0))","v":0},{"$f":"IF(H595>H599,VLOOKUP(H595,A595:F599,6),0)","v":0},{"$f":"VLOOKUP(H595,A595:G599,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J590,IF($E$3=\"Female\",J597,IF($E$3=\"Senior Citizen\",J604,J611)))","v":0}]
[{"$f":"B595+1","v":135001},150000,0.1,{"$f":"B595","v":135000},{"$f":"(B596-B595)*C596","v":1500},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K590,IF($E$3=\"Female\",K597,IF($E$3=\"Senior Citizen\",K604,K611)))","v":0}]
[{"$f":"B596+1","v":150001},250000,0.2,{"$f":"B596","v":150000},{"$f":"E596+(B597-B596)*C597","v":21500},0.1,0.02,{"$f":"IF(I595=C599,E598+ROUND((H595-J595),0)*I595,IF(I595=C598,E597+ROUND((H595-J595)*I595,0),IF(I595=C597,E596+ROUND((H595-J595)*I595,0),IF(I595=C596,E595+ROUND((H595-J595)*I595,0),E594+ROUND((H595-J595)*I595,0)))))","v":0},{"$f":"MIN(K599:L599)","v":0},{"$f":"ROUND(SUM(H597+I597)*M595,0)","v":0},{"$f":"SUM(H597:J597)","v":0},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A587,IF($E$3=\"Female\",A594,IF($E$3=\"Senior Citizen\",A601,A608)))","v":"(below 65 years)"}]
[{"$f":"B597+1","v":250001},null,0.3,{"$f":"B597","v":250000},{"$f":"IF(J595=0,0,E597)","v":0},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M592,IF($E$3=\"Female\",M599,IF($E$3=\"Senior Citizen\",M606,M613)))","v":0}]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H592","v":1000000},{"$f":"IF(H595>H599,H595-H599,0)","v":0},{"$f":"IF(I599>0,ROUND(I599*I595,0),0)","v":0},{"$f":"I599-J599","v":0},{"$f":"IF(H597>0,ROUND(H597*L595,0),0)","v":0},{"$f":"IF(K599>L599,0,L599-K599)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K590,IF($E$3=\"Female\",K597,IF($E$3=\"Senior Citizen\",K604,K611)))","v":0}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 65 years)"]
[0,185000,0,0,0,0,0,{"$f":"H588","v":0},{"$f":"VLOOKUP(H602,A602:C606,3)","v":0},{"$f":"INDEX(D602:D606,MATCH(I602,C602:C606,0))","v":0},{"$f":"INDEX(E602:E606,MATCH(I602,C602:C606,0))","v":0},{"$f":"IF(H602>H606,VLOOKUP(H602,A602:F606,6),0)","v":0},{"$f":"VLOOKUP(H602,A602:G606,7)","v":0}]
[{"$f":"B602+1","v":185001},250000,0.2,{"$f":"B602","v":185000},{"$f":"(B603-B602)*C603","v":13000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B603+1","v":250001},null,0.3,{"$f":"B603","v":250000},{"$f":"IF(J602=0,0,E603)","v":0},0.1,0.02,{"$f":"IF(I602=C606,E605+ROUND((H602-J602),0)*I602,IF(I602=C605,E604+ROUND((H602-J602)*I602,0),IF(I602=C604,E603+ROUND((H602-J602)*I602,0),IF(I602=C603,E602+ROUND((H602-J602)*I602,0),E601+ROUND((H602-J602)*I602,0)))))","v":0},{"$f":"MIN(K606:L606)","v":0},{"$f":"ROUND(SUM(H604+I604)*M602,0)","v":0},{"$f":"SUM(H604:J604)","v":0}]
[null,null,null,{"$f":"B604","v":0},{"$f":"IF(J602=0,0,E604)","v":0},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H599","v":1000000},{"$f":"IF(H602>H606,H602-H606,0)","v":0},{"$f":"IF(I606>0,ROUND(I606*I602,0),0)","v":0},{"$f":"I606-J606","v":0},{"$f":"IF(H604>0,ROUND(H604*L602,0),0)","v":0},{"$f":"IF(K606>L606,0,L606-K606)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,185000,0,0,0,0,0,{"$f":"H588","v":0},{"$f":"VLOOKUP(H609,A609:C613,3)","v":0},{"$f":"INDEX(D609:D613,MATCH(I609,C609:C613,0))","v":0},{"$f":"INDEX(E609:E613,MATCH(I609,C609:C613,0))","v":0},{"$f":"IF(H609>H613,VLOOKUP(H609,A609:F613,6),0)","v":0},{"$f":"VLOOKUP(H609,A609:G613,7)","v":0}]
[{"$f":"B609+1","v":185001},250000,0.2,{"$f":"B609","v":185000},{"$f":"(B610-B609)*C610","v":13000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B610+1","v":250001},null,0.3,{"$f":"B610","v":250000},{"$f":"IF(J609=0,0,E610)","v":0},0.1,0.02,{"$f":"IF(I609=C613,E612+ROUND((H609-J609),0)*I609,IF(I609=C612,E611+ROUND((H609-J609)*I609,0),IF(I609=C611,E610+ROUND((H609-J609)*I609,0),IF(I609=C610,E609+ROUND((H609-J609)*I609,0),E608+ROUND((H609-J609)*I609,0)))))","v":0},{"$f":"MIN(K613:L613)","v":0},{"$f":"ROUND(SUM(H611+I611)*M609,0)","v":0},{"$f":"SUM(H611:J611)","v":0}]
[null,null,null,{"$f":"B611","v":0},{"$f":"IF(J609=0,0,E611)","v":0},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H606","v":1000000},{"$f":"IF(H609>H613,H609-H613,0)","v":0},{"$f":"IF(I613>0,ROUND(I613*I609,0),0)","v":0},{"$f":"I613-J613","v":0},{"$f":"IF(H611>0,ROUND(H611*L609,0),0)","v":0},{"$f":"IF(K613>L613,0,L613-K613)","v":0}]
[null,null,2006,{"$f":"C614+1","v":2007},null,"2006-07"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C614","v":2006},{"$f":"D614","v":2007}]
[0,100000,0,0,0,0,0,{"$f":"INDEX('Tax Cal(89 Rebate)'!$F$6:$F$36,MATCH('Tax Table (With Arr)'!F614,'Tax Cal(89 Rebate)'!$A$6:$A$36,0))","v":0},{"$f":"VLOOKUP(H617,A617:C621,3)","v":0},{"$f":"INDEX(D617:D621,MATCH(I617,C617:C621,0))","v":0},{"$f":"INDEX(E617:E621,MATCH(I617,C617:C621,0))","v":0},{"$f":"IF(H617>H621,VLOOKUP(H617,A617:F621,6),0)","v":0},{"$f":"VLOOKUP(H617,A617:G621,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B617,IF($E$3=\"Female\",B624,IF($E$3=\"Senior Citizen\",B631,B638)))","v":100000},0]
[{"$f":"B617+1","v":100001},150000,0.1,{"$f":"B617","v":100000},{"$f":"(B618-B617)*C618","v":5000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O617+1","v":100001},150000,0.1]
[{"$f":"B618+1","v":150001},250000,0.2,{"$f":"B618","v":150000},{"$f":"E618+(B619-B618)*C619","v":25000},0.1,0.02,{"$f":"IF(I617=C621,E620+ROUND((H617-J617),0)*I617,IF(I617=C620,E619+ROUND((H617-J617)*I617,0),IF(I617=C619,E618+ROUND((H617-J617)*I617,0),IF(I617=C618,E617+ROUND((H617-J617)*I617,0),E616+ROUND((H617-J617)*I617,0)))))","v":0},{"$f":"MIN(K621:L621)","v":0},{"$f":"ROUND(SUM(H619+I619)*M617,0)","v":0},{"$f":"SUM(H619:J619)","v":0},null,null,{"$f":"O618+1","v":150001},250000,0.2]
[{"$f":"B619+1","v":250001},null,0.3,{"$f":"B619","v":250000},{"$f":"IF(J617=0,0,E619)","v":0},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O619+1","v":250001},0,0.3]
["Surcharge Limit",null,null,1000000,null,null,null,1000000,{"$f":"IF(H617>H621,H617-H621,0)","v":0},{"$f":"IF(I621>0,ROUND(I621*I617,0),0)","v":0},{"$f":"I621-J621","v":0},{"$f":"IF(H619>0,ROUND(H619*L617,0),0)","v":0},{"$f":"IF(K621>L621,0,L621-K621)","v":0},{"$f":"O620+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H619,IF($E$3=\"Female\",H626,IF($E$3=\"Senior Citizen\",H633,H640)))","v":0}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I619,IF($E$3=\"Female\",I626,IF($E$3=\"Senior Citizen\",I633,I640)))","v":0}]
[0,135000,0,0,0,0,0,{"$f":"H617","v":0},{"$f":"VLOOKUP(H624,A624:C628,3)","v":0},{"$f":"INDEX(D624:D628,MATCH(I624,C624:C628,0))","v":0},{"$f":"INDEX(E624:E628,MATCH(I624,C624:C628,0))","v":0},{"$f":"IF(H624>H628,VLOOKUP(H624,A624:F628,6),0)","v":0},{"$f":"VLOOKUP(H624,A624:G628,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J619,IF($E$3=\"Female\",J626,IF($E$3=\"Senior Citizen\",J633,J640)))","v":0}]
[{"$f":"B624+1","v":135001},150000,0.1,{"$f":"B624","v":135000},{"$f":"(B625-B624)*C625","v":1500},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K619,IF($E$3=\"Female\",K626,IF($E$3=\"Senior Citizen\",K633,K640)))","v":0}]
[{"$f":"B625+1","v":150001},250000,0.2,{"$f":"B625","v":150000},{"$f":"E625+(B626-B625)*C626","v":21500},0.1,0.02,{"$f":"IF(I624=C628,E627+ROUND((H624-J624),0)*I624,IF(I624=C627,E626+ROUND((H624-J624)*I624,0),IF(I624=C626,E625+ROUND((H624-J624)*I624,0),IF(I624=C625,E624+ROUND((H624-J624)*I624,0),E623+ROUND((H624-J624)*I624,0)))))","v":0},{"$f":"MIN(K628:L628)","v":0},{"$f":"ROUND(SUM(H626+I626)*M624,0)","v":0},{"$f":"SUM(H626:J626)","v":0},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A616,IF($E$3=\"Female\",A623,IF($E$3=\"Senior Citizen\",A630,A637)))","v":"(below 65 years)"}]
[{"$f":"B626+1","v":250001},null,0.3,{"$f":"B626","v":250000},{"$f":"IF(J624=0,0,E626)","v":0},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M621,IF($E$3=\"Female\",M628,IF($E$3=\"Senior Citizen\",M635,M642)))","v":0}]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H621","v":1000000},{"$f":"IF(H624>H628,H624-H628,0)","v":0},{"$f":"IF(I628>0,ROUND(I628*I624,0),0)","v":0},{"$f":"I628-J628","v":0},{"$f":"IF(H626>0,ROUND(H626*L624,0),0)","v":0},{"$f":"IF(K628>L628,0,L628-K628)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K619,IF($E$3=\"Female\",K626,IF($E$3=\"Senior Citizen\",K633,K640)))","v":0}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 65 years)"]
[0,185000,0,0,0,0,0,{"$f":"H617","v":0},{"$f":"VLOOKUP(H631,A631:C635,3)","v":0},{"$f":"INDEX(D631:D635,MATCH(I631,C631:C635,0))","v":0},{"$f":"INDEX(E631:E635,MATCH(I631,C631:C635,0))","v":0},{"$f":"IF(H631>H635,VLOOKUP(H631,A631:F635,6),0)","v":0},{"$f":"VLOOKUP(H631,A631:G635,7)","v":0}]
[{"$f":"B631+1","v":185001},250000,0.2,{"$f":"B631","v":185000},{"$f":"(B632-B631)*C632","v":13000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B632+1","v":250001},null,0.3,{"$f":"B632","v":250000},{"$f":"IF(J631=0,0,E632)","v":0},0.1,0.02,{"$f":"IF(I631=C635,E634+ROUND((H631-J631),0)*I631,IF(I631=C634,E633+ROUND((H631-J631)*I631,0),IF(I631=C633,E632+ROUND((H631-J631)*I631,0),IF(I631=C632,E631+ROUND((H631-J631)*I631,0),E630+ROUND((H631-J631)*I631,0)))))","v":0},{"$f":"MIN(K635:L635)","v":0},{"$f":"ROUND(SUM(H633+I633)*M631,0)","v":0},{"$f":"SUM(H633:J633)","v":0}]
[null,null,null,{"$f":"B633","v":0},{"$f":"IF(J631=0,0,E633)","v":0},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H628","v":1000000},{"$f":"IF(H631>H635,H631-H635,0)","v":0},{"$f":"IF(I635>0,ROUND(I635*I631,0),0)","v":0},{"$f":"I635-J635","v":0},{"$f":"IF(H633>0,ROUND(H633*L631,0),0)","v":0},{"$f":"IF(K635>L635,0,L635-K635)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,185000,0,0,0,0,0,{"$f":"H617","v":0},{"$f":"VLOOKUP(H638,A638:C642,3)","v":0},{"$f":"INDEX(D638:D642,MATCH(I638,C638:C642,0))","v":0},{"$f":"INDEX(E638:E642,MATCH(I638,C638:C642,0))","v":0},{"$f":"IF(H638>H642,VLOOKUP(H638,A638:F642,6),0)","v":0},{"$f":"VLOOKUP(H638,A638:G642,7)","v":0}]
[{"$f":"B638+1","v":185001},250000,0.2,{"$f":"B638","v":185000},{"$f":"(B639-B638)*C639","v":13000},0,0.02,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B639+1","v":250001},null,0.3,{"$f":"B639","v":250000},{"$f":"IF(J638=0,0,E639)","v":0},0.1,0.02,{"$f":"IF(I638=C642,E641+ROUND((H638-J638),0)*I638,IF(I638=C641,E640+ROUND((H638-J638)*I638,0),IF(I638=C640,E639+ROUND((H638-J638)*I638,0),IF(I638=C639,E638+ROUND((H638-J638)*I638,0),E637+ROUND((H638-J638)*I638,0)))))","v":0},{"$f":"MIN(K642:L642)","v":0},{"$f":"ROUND(SUM(H640+I640)*M638,0)","v":0},{"$f":"SUM(H640:J640)","v":0}]
[null,null,null,{"$f":"B640","v":0},{"$f":"IF(J638=0,0,E640)","v":0},0.1,0.02,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H635","v":1000000},{"$f":"IF(H638>H642,H638-H642,0)","v":0},{"$f":"IF(I642>0,ROUND(I642*I638,0),0)","v":0},{"$f":"I642-J642","v":0},{"$f":"IF(H640>0,ROUND(H640*L638,0),0)","v":0},{"$f":"IF(K642>L642,0,L642-K642)","v":0}]
[null,null,2007,{"$f":"C643+1","v":2008},null,"2007-08"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C643","v":2007},{"$f":"D643","v":2008}]
[0,110000,0,0,0,0,0,{"$f":"INDEX('Tax Cal(89 Rebate)'!$F$6:$F$36,MATCH('Tax Table (With Arr)'!F643,'Tax Cal(89 Rebate)'!$A$6:$A$36,0))","v":0},{"$f":"VLOOKUP(H646,A646:C650,3)","v":0},{"$f":"INDEX(D646:D650,MATCH(I646,C646:C650,0))","v":0},{"$f":"INDEX(E646:E650,MATCH(I646,C646:C650,0))","v":0},{"$f":"IF(H646>H650,VLOOKUP(H646,A646:F650,6),0)","v":0},{"$f":"VLOOKUP(H646,A646:G650,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B646,IF($E$3=\"Female\",B653,IF($E$3=\"Senior Citizen\",B660,B667)))","v":110000},0]
[{"$f":"B646+1","v":110001},150000,0.1,{"$f":"B646","v":110000},{"$f":"(B647-B646)*C647","v":4000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O646+1","v":110001},150000,0.1]
[{"$f":"B647+1","v":150001},250000,0.2,{"$f":"B647","v":150000},{"$f":"E647+(B648-B647)*C648","v":24000},0,0.03,{"$f":"IF(I646=C650,E649+ROUND((H646-J646),0)*I646,IF(I646=C649,E648+ROUND((H646-J646)*I646,0),IF(I646=C648,E647+ROUND((H646-J646)*I646,0),IF(I646=C647,E646+ROUND((H646-J646)*I646,0),E645+ROUND((H646-J646)*I646,0)))))","v":0},{"$f":"MIN(K650:L650)","v":0},{"$f":"ROUND(SUM(H648+I648)*M646,0)","v":0},{"$f":"SUM(H648:J648)","v":0},null,null,{"$f":"O647+1","v":150001},250000,0.2]
[{"$f":"B648+1","v":250001},null,0.3,{"$f":"B648","v":250000},{"$f":"IF(J646=0,0,E648)","v":0},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O648+1","v":250001},0,0.3]
["Surcharge Limit",null,null,1000000,null,null,null,1000000,{"$f":"IF(H646>H650,H646-H650,0)","v":0},{"$f":"IF(I650>0,ROUND(I650*I646,0),0)","v":0},{"$f":"I650-J650","v":0},{"$f":"IF(H648>0,ROUND(H648*L646,0),0)","v":0},{"$f":"IF(K650>L650,0,L650-K650)","v":0},{"$f":"O649+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H648,IF($E$3=\"Female\",H655,IF($E$3=\"Senior Citizen\",H662,H669)))","v":0}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I648,IF($E$3=\"Female\",I655,IF($E$3=\"Senior Citizen\",I662,I669)))","v":0}]
[0,145000,0,0,0,0,0,{"$f":"H646","v":0},{"$f":"VLOOKUP(H653,A653:C657,3)","v":0},{"$f":"INDEX(D653:D657,MATCH(I653,C653:C657,0))","v":0},{"$f":"INDEX(E653:E657,MATCH(I653,C653:C657,0))","v":0},{"$f":"IF(H653>H657,VLOOKUP(H653,A653:F657,6),0)","v":0},{"$f":"VLOOKUP(H653,A653:G657,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J648,IF($E$3=\"Female\",J655,IF($E$3=\"Senior Citizen\",J662,J669)))","v":0}]
[{"$f":"B653+1","v":145001},150000,0.1,{"$f":"B653","v":145000},{"$f":"(B654-B653)*C654","v":500},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K648,IF($E$3=\"Female\",K655,IF($E$3=\"Senior Citizen\",K662,K669)))","v":0}]
[{"$f":"B654+1","v":150001},250000,0.2,{"$f":"B654","v":150000},{"$f":"E654+(B655-B654)*C655","v":20500},0,0.03,{"$f":"IF(I653=C657,E656+ROUND((H653-J653),0)*I653,IF(I653=C656,E655+ROUND((H653-J653)*I653,0),IF(I653=C655,E654+ROUND((H653-J653)*I653,0),IF(I653=C654,E653+ROUND((H653-J653)*I653,0),E652+ROUND((H653-J653)*I653,0)))))","v":0},{"$f":"MIN(K657:L657)","v":0},{"$f":"ROUND(SUM(H655+I655)*M653,0)","v":0},{"$f":"SUM(H655:J655)","v":0},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A645,IF($E$3=\"Female\",A652,IF($E$3=\"Senior Citizen\",A659,A666)))","v":"(below 65 years)"}]
[{"$f":"B655+1","v":250001},null,0.3,{"$f":"B655","v":250000},{"$f":"IF(J653=0,0,E655)","v":0},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M650,IF($E$3=\"Female\",M657,IF($E$3=\"Senior Citizen\",M664,M671)))","v":0}]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H650","v":1000000},{"$f":"IF(H653>H657,H653-H657,0)","v":0},{"$f":"IF(I657>0,ROUND(I657*I653,0),0)","v":0},{"$f":"I657-J657","v":0},{"$f":"IF(H655>0,ROUND(H655*L653,0),0)","v":0},{"$f":"IF(K657>L657,0,L657-K657)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K648,IF($E$3=\"Female\",K655,IF($E$3=\"Senior Citizen\",K662,K669)))","v":0}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 65 years)"]
[0,195000,0,0,0,0,0,{"$f":"H646","v":0},{"$f":"VLOOKUP(H660,A660:C664,3)","v":0},{"$f":"INDEX(D660:D664,MATCH(I660,C660:C664,0))","v":0},{"$f":"INDEX(E660:E664,MATCH(I660,C660:C664,0))","v":0},{"$f":"IF(H660>H664,VLOOKUP(H660,A660:F664,6),0)","v":0},{"$f":"VLOOKUP(H660,A660:G664,7)","v":0}]
[{"$f":"B660+1","v":195001},250000,0.2,{"$f":"B660","v":195000},{"$f":"(B661-B660)*C661","v":11000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B661+1","v":250001},null,0.3,{"$f":"B661","v":250000},{"$f":"IF(J660=0,0,E661)","v":0},0.1,0.03,{"$f":"IF(I660=C664,E663+ROUND((H660-J660),0)*I660,IF(I660=C663,E662+ROUND((H660-J660)*I660,0),IF(I660=C662,E661+ROUND((H660-J660)*I660,0),IF(I660=C661,E660+ROUND((H660-J660)*I660,0),E659+ROUND((H660-J660)*I660,0)))))","v":0},{"$f":"MIN(K664:L664)","v":0},{"$f":"ROUND(SUM(H662+I662)*M660,0)","v":0},{"$f":"SUM(H662:J662)","v":0}]
[null,null,null,{"$f":"B662","v":0},{"$f":"IF(J660=0,0,E662)","v":0},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H657","v":1000000},{"$f":"IF(H660>H664,H660-H664,0)","v":0},{"$f":"IF(I664>0,ROUND(I664*I660,0),0)","v":0},{"$f":"I664-J664","v":0},{"$f":"IF(H662>0,ROUND(H662*L660,0),0)","v":0},{"$f":"IF(K664>L664,0,L664-K664)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,195000,0,0,0,0,0,{"$f":"H646","v":0},{"$f":"VLOOKUP(H667,A667:C671,3)","v":0},{"$f":"INDEX(D667:D671,MATCH(I667,C667:C671,0))","v":0},{"$f":"INDEX(E667:E671,MATCH(I667,C667:C671,0))","v":0},{"$f":"IF(H667>H671,VLOOKUP(H667,A667:F671,6),0)","v":0},{"$f":"VLOOKUP(H667,A667:G671,7)","v":0}]
[{"$f":"B667+1","v":195001},250000,0.2,{"$f":"B667","v":195000},{"$f":"(B668-B667)*C668","v":11000},0.1,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B668+1","v":250001},null,0.3,{"$f":"B668","v":250000},{"$f":"IF(J667=0,0,E668)","v":0},0.1,0.03,{"$f":"IF(I667=C671,E670+ROUND((H667-J667),0)*I667,IF(I667=C670,E669+ROUND((H667-J667)*I667,0),IF(I667=C669,E668+ROUND((H667-J667)*I667,0),IF(I667=C668,E667+ROUND((H667-J667)*I667,0),E666+ROUND((H667-J667)*I667,0)))))","v":0},{"$f":"MIN(K671:L671)","v":0},{"$f":"ROUND(SUM(H669+I669)*M667,0)","v":0},{"$f":"SUM(H669:J669)","v":0}]
[null,null,null,{"$f":"B669","v":0},{"$f":"IF(J667=0,0,E669)","v":0},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H664","v":1000000},{"$f":"IF(H667>H671,H667-H671,0)","v":0},{"$f":"IF(I671>0,ROUND(I671*I667,0),0)","v":0},{"$f":"I671-J671","v":0},{"$f":"IF(H669>0,ROUND(H669*L667,0),0)","v":0},{"$f":"IF(K671>L671,0,L671-K671)","v":0}]
[null,null,2008,{"$f":"C672+1","v":2009},null,"2008-09"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C672","v":2008},{"$f":"D672","v":2009}]
[0,150000,0,0,0,0,0,{"$f":"INDEX('Tax Cal(89 Rebate)'!$F$6:$F$36,MATCH('Tax Table (With Arr)'!F672,'Tax Cal(89 Rebate)'!$A$6:$A$36,0))","v":0},{"$f":"VLOOKUP(H675,A675:C679,3)","v":0},{"$f":"INDEX(D675:D679,MATCH(I675,C675:C679,0))","v":0},{"$f":"INDEX(E675:E679,MATCH(I675,C675:C679,0))","v":0},{"$f":"IF(H675>H679,VLOOKUP(H675,A675:F679,6),0)","v":0},{"$f":"VLOOKUP(H675,A675:G679,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B675,IF($E$3=\"Female\",B682,IF($E$3=\"Senior Citizen\",B689,B696)))","v":150000},0]
[{"$f":"B675+1","v":150001},300000,0.1,{"$f":"B675","v":150000},{"$f":"(B676-B675)*C676","v":15000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O675+1","v":150001},300000,0.1]
[{"$f":"B676+1","v":300001},500000,0.2,{"$f":"B676","v":300000},{"$f":"E676+(B677-B676)*C677","v":55000},0,0.03,{"$f":"IF(I675=C679,E678+ROUND((H675-J675),0)*I675,IF(I675=C678,E677+ROUND((H675-J675)*I675,0),IF(I675=C677,E676+ROUND((H675-J675)*I675,0),IF(I675=C676,E675+ROUND((H675-J675)*I675,0),E674+ROUND((H675-J675)*I675,0)))))","v":0},{"$f":"MIN(K679:L679)","v":0},{"$f":"ROUND(SUM(H677+I677)*M675,0)","v":0},{"$f":"SUM(H677:J677)","v":0},null,null,{"$f":"O676+1","v":300001},500000,0.2]
[{"$f":"B677+1","v":500001},null,0.3,{"$f":"B677","v":500000},{"$f":"IF(J675=0,0,E677)","v":0},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O677+1","v":500001},0,0.3]
["Surcharge Limit",null,null,1000000,null,null,null,1000000,{"$f":"IF(H675>H679,H675-H679,0)","v":0},{"$f":"IF(I679>0,ROUND(I679*I675,0),0)","v":0},{"$f":"I679-J679","v":0},{"$f":"IF(H677>0,ROUND(H677*L675,0),0)","v":0},{"$f":"IF(K679>L679,0,L679-K679)","v":0},{"$f":"O678+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H677,IF($E$3=\"Female\",H684,IF($E$3=\"Senior Citizen\",H691,H698)))","v":0}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I677,IF($E$3=\"Female\",I684,IF($E$3=\"Senior Citizen\",I691,I698)))","v":0}]
[0,180000,0,0,0,0,0,{"$f":"H675","v":0},{"$f":"VLOOKUP(H682,A682:C686,3)","v":0},{"$f":"INDEX(D682:D686,MATCH(I682,C682:C686,0))","v":0},{"$f":"INDEX(E682:E686,MATCH(I682,C682:C686,0))","v":0},{"$f":"IF(H682>H686,VLOOKUP(H682,A682:F686,6),0)","v":0},{"$f":"VLOOKUP(H682,A682:G686,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J677,IF($E$3=\"Female\",J684,IF($E$3=\"Senior Citizen\",J691,J698)))","v":0}]
[{"$f":"B682+1","v":180001},300000,0.1,{"$f":"B682","v":180000},{"$f":"(B683-B682)*C683","v":12000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K677,IF($E$3=\"Female\",K684,IF($E$3=\"Senior Citizen\",K691,K698)))","v":0}]
[{"$f":"B683+1","v":300001},500000,0.2,{"$f":"B683","v":300000},{"$f":"E683+(B684-B683)*C684","v":52000},0,0.03,{"$f":"IF(I682=C686,E685+ROUND((H682-J682),0)*I682,IF(I682=C685,E684+ROUND((H682-J682)*I682,0),IF(I682=C684,E683+ROUND((H682-J682)*I682,0),IF(I682=C683,E682+ROUND((H682-J682)*I682,0),E681+ROUND((H682-J682)*I682,0)))))","v":0},{"$f":"MIN(K686:L686)","v":0},{"$f":"ROUND(SUM(H684+I684)*M682,0)","v":0},{"$f":"SUM(H684:J684)","v":0},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A674,IF($E$3=\"Female\",A681,IF($E$3=\"Senior Citizen\",A688,A695)))","v":"(below 65 years)"}]
[{"$f":"B684+1","v":500001},null,0.3,{"$f":"B684","v":500000},{"$f":"IF(J682=0,0,E684)","v":0},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M679,IF($E$3=\"Female\",M686,IF($E$3=\"Senior Citizen\",M693,M700)))","v":0}]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H679","v":1000000},{"$f":"IF(H682>H686,H682-H686,0)","v":0},{"$f":"IF(I686>0,ROUND(I686*I682,0),0)","v":0},{"$f":"I686-J686","v":0},{"$f":"IF(H684>0,ROUND(H684*L682,0),0)","v":0},{"$f":"IF(K686>L686,0,L686-K686)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K677,IF($E$3=\"Female\",K684,IF($E$3=\"Senior Citizen\",K691,K698)))","v":0}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 65 years)"]
[0,225000,0,0,0,0,0,{"$f":"H675","v":0},{"$f":"VLOOKUP(H689,A689:C693,3)","v":0},{"$f":"INDEX(D689:D693,MATCH(I689,C689:C693,0))","v":0},{"$f":"INDEX(E689:E693,MATCH(I689,C689:C693,0))","v":0},{"$f":"IF(H689>H693,VLOOKUP(H689,A689:F693,6),0)","v":0},{"$f":"VLOOKUP(H689,A689:G693,7)","v":0}]
[{"$f":"B689+1","v":225001},300000,0.1,{"$f":"B689","v":225000},{"$f":"(B690-B689)*C690","v":7500},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B690+1","v":300001},500000,0.2,{"$f":"B690","v":300000},{"$f":"E690+(B691-B690)*C691","v":47500},0,0.03,{"$f":"IF(I689=C693,E692+ROUND((H689-J689),0)*I689,IF(I689=C692,E691+ROUND((H689-J689)*I689,0),IF(I689=C691,E690+ROUND((H689-J689)*I689,0),IF(I689=C690,E689+ROUND((H689-J689)*I689,0),E688+ROUND((H689-J689)*I689,0)))))","v":0},{"$f":"MIN(K693:L693)","v":0},{"$f":"ROUND(SUM(H691+I691)*M689,0)","v":0},{"$f":"SUM(H691:J691)","v":0}]
[{"$f":"B691+1","v":500001},null,0.3,{"$f":"B691","v":500000},{"$f":"IF(J689=0,0,E691)","v":0},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H686","v":1000000},{"$f":"IF(H689>H693,H689-H693,0)","v":0},{"$f":"IF(I693>0,ROUND(I693*I689,0),0)","v":0},{"$f":"I693-J693","v":0},{"$f":"IF(H691>0,ROUND(H691*L689,0),0)","v":0},{"$f":"IF(K693>L693,0,L693-K693)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,225000,0,0,0,0,0,{"$f":"H675","v":0},{"$f":"VLOOKUP(H696,A696:C700,3)","v":0},{"$f":"INDEX(D696:D700,MATCH(I696,C696:C700,0))","v":0},{"$f":"INDEX(E696:E700,MATCH(I696,C696:C700,0))","v":0},{"$f":"IF(H696>H700,VLOOKUP(H696,A696:F700,6),0)","v":0},{"$f":"VLOOKUP(H696,A696:G700,7)","v":0}]
[{"$f":"B696+1","v":225001},300000,0.1,{"$f":"B696","v":225000},{"$f":"(B697-B696)*C697","v":7500},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B697+1","v":300001},500000,0.2,{"$f":"B697","v":300000},{"$f":"E697+(B698-B697)*C698","v":47500},0,0.03,{"$f":"IF(I696=C700,E699+ROUND((H696-J696),0)*I696,IF(I696=C699,E698+ROUND((H696-J696)*I696,0),IF(I696=C698,E697+ROUND((H696-J696)*I696,0),IF(I696=C697,E696+ROUND((H696-J696)*I696,0),E695+ROUND((H696-J696)*I696,0)))))","v":0},{"$f":"MIN(K700:L700)","v":0},{"$f":"ROUND(SUM(H698+I698)*M696,0)","v":0},{"$f":"SUM(H698:J698)","v":0}]
[{"$f":"B698+1","v":500001},null,0.3,{"$f":"B698","v":500000},{"$f":"IF(J696=0,0,E698)","v":0},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,1000000,null,null,null,{"$f":"H693","v":1000000},{"$f":"IF(H696>H700,H696-H700,0)","v":0},{"$f":"IF(I700>0,ROUND(I700*I696,0),0)","v":0},{"$f":"I700-J700","v":0},{"$f":"IF(H698>0,ROUND(H698*L696,0),0)","v":0},{"$f":"IF(K700>L700,0,L700-K700)","v":0}]
[null,null,2009,{"$f":"C701+1","v":2010},null,"2009-10"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C701","v":2009},{"$f":"D701","v":2010}]
[0,160000,0,0,0,0,0,{"$f":"INDEX('Tax Cal(89 Rebate)'!$F$6:$F$36,MATCH('Tax Table (With Arr)'!F701,'Tax Cal(89 Rebate)'!$A$6:$A$36,0))","v":0},{"$f":"VLOOKUP(H704,A704:C708,3)","v":0},{"$f":"INDEX(D704:D708,MATCH(I704,C704:C708,0))","v":0},{"$f":"INDEX(E704:E708,MATCH(I704,C704:C708,0))","v":0},{"$f":"IF(H704>H708,VLOOKUP(H704,A704:F708,6),0)","v":0},{"$f":"VLOOKUP(H704,A704:G708,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B704,IF($E$3=\"Female\",B711,IF($E$3=\"Senior Citizen\",B718,B725)))","v":160000},0]
[{"$f":"B704+1","v":160001},300000,0.1,{"$f":"B704","v":160000},{"$f":"(B705-B704)*C705","v":14000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O704+1","v":160001},300000,0.1]
[{"$f":"B705+1","v":300001},500000,0.2,{"$f":"B705","v":300000},{"$f":"E705+(B706-B705)*C706","v":54000},0,0.03,{"$f":"IF(I704=C708,E707+ROUND((H704-J704),0)*I704,IF(I704=C707,E706+ROUND((H704-J704)*I704,0),IF(I704=C706,E705+ROUND((H704-J704)*I704,0),IF(I704=C705,E704+ROUND((H704-J704)*I704,0),E703+ROUND((H704-J704)*I704,0)))))","v":0},{"$f":"MIN(K708:L708)","v":0},{"$f":"ROUND(SUM(H706+I706)*M704,0)","v":0},{"$f":"SUM(H706:J706)","v":0},null,null,{"$f":"O705+1","v":300001},500000,0.2]
[{"$f":"B706+1","v":500001},null,0.3,{"$f":"B706","v":500000},{"$f":"IF(J704=0,0,E706)","v":0},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O706+1","v":500001},0,0.3]
["Surcharge Limit",null,null,0,null,null,null,0,{"$f":"IF(H704>H708,H704-H708,0)","v":0},{"$f":"IF(I708>0,ROUND(I708*I704,0),0)","v":0},{"$f":"I708-J708","v":0},{"$f":"IF(H706>0,ROUND(H706*L704,0),0)","v":0},{"$f":"IF(K708>L708,0,L708-K708)","v":0},{"$f":"O707+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H706,IF($E$3=\"Female\",H713,IF($E$3=\"Senior Citizen\",H720,H727)))","v":0}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I706,IF($E$3=\"Female\",I713,IF($E$3=\"Senior Citizen\",I720,I727)))","v":0}]
[0,190000,0,0,0,0,0,{"$f":"H704","v":0},{"$f":"VLOOKUP(H711,A711:C715,3)","v":0},{"$f":"INDEX(D711:D715,MATCH(I711,C711:C715,0))","v":0},{"$f":"INDEX(E711:E715,MATCH(I711,C711:C715,0))","v":0},{"$f":"IF(H711>H715,VLOOKUP(H711,A711:F715,6),0)","v":0},{"$f":"VLOOKUP(H711,A711:G715,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J706,IF($E$3=\"Female\",J713,IF($E$3=\"Senior Citizen\",J720,J727)))","v":0}]
[{"$f":"B711+1","v":190001},300000,0.1,{"$f":"B711","v":190000},{"$f":"(B712-B711)*C712","v":11000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K706,IF($E$3=\"Female\",K713,IF($E$3=\"Senior Citizen\",K720,K727)))","v":0}]
[{"$f":"B712+1","v":300001},500000,0.2,{"$f":"B712","v":300000},{"$f":"E712+(B713-B712)*C713","v":51000},0,0.03,{"$f":"IF(I711=C715,E714+ROUND((H711-J711),0)*I711,IF(I711=C714,E713+ROUND((H711-J711)*I711,0),IF(I711=C713,E712+ROUND((H711-J711)*I711,0),IF(I711=C712,E711+ROUND((H711-J711)*I711,0),E710+ROUND((H711-J711)*I711,0)))))","v":0},{"$f":"MIN(K715:L715)","v":0},{"$f":"ROUND(SUM(H713+I713)*M711,0)","v":0},{"$f":"SUM(H713:J713)","v":0},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A703,IF($E$3=\"Female\",A710,IF($E$3=\"Senior Citizen\",A717,A724)))","v":"(below 65 years)"}]
[{"$f":"B713+1","v":500001},null,0.3,{"$f":"B713","v":500000},{"$f":"IF(J711=0,0,E713)","v":0},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M708,IF($E$3=\"Female\",M715,IF($E$3=\"Senior Citizen\",M722,M729)))","v":0}]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H708","v":0},{"$f":"IF(H711>H715,H711-H715,0)","v":0},{"$f":"IF(I715>0,ROUND(I715*I711,0),0)","v":0},{"$f":"I715-J715","v":0},{"$f":"IF(H713>0,ROUND(H713*L711,0),0)","v":0},{"$f":"IF(K715>L715,0,L715-K715)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K706,IF($E$3=\"Female\",K713,IF($E$3=\"Senior Citizen\",K720,K727)))","v":0}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 65 years)"]
[0,240000,0,0,0,0,0,{"$f":"H704","v":0},{"$f":"VLOOKUP(H718,A718:C722,3)","v":0},{"$f":"INDEX(D718:D722,MATCH(I718,C718:C722,0))","v":0},{"$f":"INDEX(E718:E722,MATCH(I718,C718:C722,0))","v":0},{"$f":"IF(H718>H722,VLOOKUP(H718,A718:F722,6),0)","v":0},{"$f":"VLOOKUP(H718,A718:G722,7)","v":0}]
[{"$f":"B718+1","v":240001},300000,0.1,{"$f":"B718","v":240000},{"$f":"(B719-B718)*C719","v":6000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B719+1","v":300001},500000,0.2,{"$f":"B719","v":300000},{"$f":"E719+(B720-B719)*C720","v":46000},0,0.03,{"$f":"IF(I718=C722,E721+ROUND((H718-J718),0)*I718,IF(I718=C721,E720+ROUND((H718-J718)*I718,0),IF(I718=C720,E719+ROUND((H718-J718)*I718,0),IF(I718=C719,E718+ROUND((H718-J718)*I718,0),E717+ROUND((H718-J718)*I718,0)))))","v":0},{"$f":"MIN(K722:L722)","v":0},{"$f":"ROUND(SUM(H720+I720)*M718,0)","v":0},{"$f":"SUM(H720:J720)","v":0}]
[{"$f":"B720+1","v":500001},null,0.3,{"$f":"B720","v":500000},{"$f":"IF(J718=0,0,E720)","v":0},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H715","v":0},{"$f":"IF(H718>H722,H718-H722,0)","v":0},{"$f":"IF(I722>0,ROUND(I722*I718,0),0)","v":0},{"$f":"I722-J722","v":0},{"$f":"IF(H720>0,ROUND(H720*L718,0),0)","v":0},{"$f":"IF(K722>L722,0,L722-K722)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,240000,0,0,0,0,0,{"$f":"H704","v":0},{"$f":"VLOOKUP(H725,A725:C729,3)","v":0},{"$f":"INDEX(D725:D729,MATCH(I725,C725:C729,0))","v":0},{"$f":"INDEX(E725:E729,MATCH(I725,C725:C729,0))","v":0},{"$f":"IF(H725>H729,VLOOKUP(H725,A725:F729,6),0)","v":0},{"$f":"VLOOKUP(H725,A725:G729,7)","v":0}]
[{"$f":"B725+1","v":240001},300000,0.1,{"$f":"B725","v":240000},{"$f":"(B726-B725)*C726","v":6000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B726+1","v":300001},500000,0.2,{"$f":"B726","v":300000},{"$f":"E726+(B727-B726)*C727","v":46000},0,0.03,{"$f":"IF(I725=C729,E728+ROUND((H725-J725),0)*I725,IF(I725=C728,E727+ROUND((H725-J725)*I725,0),IF(I725=C727,E726+ROUND((H725-J725)*I725,0),IF(I725=C726,E725+ROUND((H725-J725)*I725,0),E724+ROUND((H725-J725)*I725,0)))))","v":0},{"$f":"MIN(K729:L729)","v":0},{"$f":"ROUND(SUM(H727+I727)*M725,0)","v":0},{"$f":"SUM(H727:J727)","v":0}]
[{"$f":"B727+1","v":500001},null,0.3,{"$f":"B727","v":500000},{"$f":"IF(J725=0,0,E727)","v":0},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H722","v":0},{"$f":"IF(H725>H729,H725-H729,0)","v":0},{"$f":"IF(I729>0,ROUND(I729*I725,0),0)","v":0},{"$f":"I729-J729","v":0},{"$f":"IF(H727>0,ROUND(H727*L725,0),0)","v":0},{"$f":"IF(K729>L729,0,L729-K729)","v":0}]
[null,null,2010,{"$f":"C730+1","v":2011},null,"2010-11"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C730","v":2010},{"$f":"D730","v":2011}]
[0,160000,0,0,0,0,0,{"$f":"INDEX('Tax Cal(89 Rebate)'!$F$6:$F$36,MATCH('Tax Table (With Arr)'!F730,'Tax Cal(89 Rebate)'!$A$6:$A$36,0))","v":0},{"$f":"VLOOKUP(H733,A733:C737,3)","v":0},{"$f":"INDEX(D733:D737,MATCH(I733,C733:C737,0))","v":0},{"$f":"INDEX(E733:E737,MATCH(I733,C733:C737,0))","v":0},{"$f":"IF(H733>H737,VLOOKUP(H733,A733:F737,6),0)","v":0},{"$f":"VLOOKUP(H733,A733:G737,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B733,IF($E$3=\"Female\",B740,IF($E$3=\"Senior Citizen\",B747,B754)))","v":160000},0]
[{"$f":"B733+1","v":160001},500000,0.1,{"$f":"B733","v":160000},{"$f":"(B734-B733)*C734","v":34000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O733+1","v":160001},500000,0.1]
[{"$f":"B734+1","v":500001},800000,0.2,{"$f":"B734","v":500000},{"$f":"E734+(B735-B734)*C735","v":94000},0,0.03,{"$f":"IF(I733=C737,E736+ROUND((H733-J733),0)*I733,IF(I733=C736,E735+ROUND((H733-J733)*I733,0),IF(I733=C735,E734+ROUND((H733-J733)*I733,0),IF(I733=C734,E733+ROUND((H733-J733)*I733,0),E732+ROUND((H733-J733)*I733,0)))))","v":0},{"$f":"MIN(K737:L737)","v":0},{"$f":"ROUND(SUM(H735+I735)*M733,0)","v":0},{"$f":"SUM(H735:J735)","v":0},null,null,{"$f":"O734+1","v":500001},800000,0.2]
[{"$f":"B735+1","v":800001},null,0.3,{"$f":"B735","v":800000},{"$f":"IF(J733=0,0,E735)","v":0},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O735+1","v":800001},0,0.3]
["Surcharge Limit",null,null,0,null,null,null,0,{"$f":"IF(H733>H737,H733-H737,0)","v":0},{"$f":"IF(I737>0,ROUND(I737*I733,0),0)","v":0},{"$f":"I737-J737","v":0},{"$f":"IF(H735>0,ROUND(H735*L733,0),0)","v":0},{"$f":"IF(K737>L737,0,L737-K737)","v":0},{"$f":"O736+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H735,IF($E$3=\"Female\",H742,IF($E$3=\"Senior Citizen\",H749,H756)))","v":0}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I735,IF($E$3=\"Female\",I742,IF($E$3=\"Senior Citizen\",I749,I756)))","v":0}]
[0,190000,0,0,0,0,0,{"$f":"H733","v":0},{"$f":"VLOOKUP(H740,A740:C744,3)","v":0},{"$f":"INDEX(D740:D744,MATCH(I740,C740:C744,0))","v":0},{"$f":"INDEX(E740:E744,MATCH(I740,C740:C744,0))","v":0},{"$f":"IF(H740>H744,VLOOKUP(H740,A740:F744,6),0)","v":0},{"$f":"VLOOKUP(H740,A740:G744,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J735,IF($E$3=\"Female\",J742,IF($E$3=\"Senior Citizen\",J749,J756)))","v":0}]
[{"$f":"B740+1","v":190001},500000,0.1,{"$f":"B740","v":190000},{"$f":"(B741-B740)*C741","v":31000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K735,IF($E$3=\"Female\",K742,IF($E$3=\"Senior Citizen\",K749,K756)))","v":0}]
[{"$f":"B741+1","v":500001},800000,0.2,{"$f":"B741","v":500000},{"$f":"E741+(B742-B741)*C742","v":91000},0,0.03,{"$f":"IF(I740=C744,E743+ROUND((H740-J740),0)*I740,IF(I740=C743,E742+ROUND((H740-J740)*I740,0),IF(I740=C742,E741+ROUND((H740-J740)*I740,0),IF(I740=C741,E740+ROUND((H740-J740)*I740,0),E739+ROUND((H740-J740)*I740,0)))))","v":0},{"$f":"MIN(K744:L744)","v":0},{"$f":"ROUND(SUM(H742+I742)*M740,0)","v":0},{"$f":"SUM(H742:J742)","v":0},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A732,IF($E$3=\"Female\",A739,IF($E$3=\"Senior Citizen\",A746,A753)))","v":"(below 65 years)"}]
[{"$f":"B742+1","v":800001},null,0.3,{"$f":"B742","v":800000},{"$f":"IF(J740=0,0,E742)","v":0},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M737,IF($E$3=\"Female\",M744,IF($E$3=\"Senior Citizen\",M751,M758)))","v":0}]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H737","v":0},{"$f":"IF(H740>H744,H740-H744,0)","v":0},{"$f":"IF(I744>0,ROUND(I744*I740,0),0)","v":0},{"$f":"I744-J744","v":0},{"$f":"IF(H742>0,ROUND(H742*L740,0),0)","v":0},{"$f":"IF(K744>L744,0,L744-K744)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K735,IF($E$3=\"Female\",K742,IF($E$3=\"Senior Citizen\",K749,K756)))","v":0}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 65 years)"]
[0,240000,0,0,0,0,0,{"$f":"H733","v":0},{"$f":"VLOOKUP(H747,A747:C751,3)","v":0},{"$f":"INDEX(D747:D751,MATCH(I747,C747:C751,0))","v":0},{"$f":"INDEX(E747:E751,MATCH(I747,C747:C751,0))","v":0},{"$f":"IF(H747>H751,VLOOKUP(H747,A747:F751,6),0)","v":0},{"$f":"VLOOKUP(H747,A747:G751,7)","v":0}]
[{"$f":"B747+1","v":240001},500000,0.1,{"$f":"B747","v":240000},{"$f":"(B748-B747)*C748","v":26000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B748+1","v":500001},800000,0.2,{"$f":"B748","v":500000},{"$f":"E748+(B749-B748)*C749","v":86000},0,0.03,{"$f":"IF(I747=C751,E750+ROUND((H747-J747),0)*I747,IF(I747=C750,E749+ROUND((H747-J747)*I747,0),IF(I747=C749,E748+ROUND((H747-J747)*I747,0),IF(I747=C748,E747+ROUND((H747-J747)*I747,0),E746+ROUND((H747-J747)*I747,0)))))","v":0},{"$f":"MIN(K751:L751)","v":0},{"$f":"ROUND(SUM(H749+I749)*M747,0)","v":0},{"$f":"SUM(H749:J749)","v":0}]
[{"$f":"B749+1","v":800001},null,0.3,{"$f":"B749","v":800000},{"$f":"IF(J747=0,0,E749)","v":0},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H744","v":0},{"$f":"IF(H747>H751,H747-H751,0)","v":0},{"$f":"IF(I751>0,ROUND(I751*I747,0),0)","v":0},{"$f":"I751-J751","v":0},{"$f":"IF(H749>0,ROUND(H749*L747,0),0)","v":0},{"$f":"IF(K751>L751,0,L751-K751)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["Not defined"]
[0,240000,0,0,0,0,0,{"$f":"H733","v":0},{"$f":"VLOOKUP(H754,A754:C758,3)","v":0},{"$f":"INDEX(D754:D758,MATCH(I754,C754:C758,0))","v":0},{"$f":"INDEX(E754:E758,MATCH(I754,C754:C758,0))","v":0},{"$f":"IF(H754>H758,VLOOKUP(H754,A754:F758,6),0)","v":0},{"$f":"VLOOKUP(H754,A754:G758,7)","v":0}]
[{"$f":"B754+1","v":240001},500000,0.1,{"$f":"B754","v":240000},{"$f":"(B755-B754)*C755","v":26000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B755+1","v":500001},800000,0.2,{"$f":"B755","v":500000},{"$f":"E755+(B756-B755)*C756","v":86000},0,0.03,{"$f":"IF(I754=C758,E757+ROUND((H754-J754),0)*I754,IF(I754=C757,E756+ROUND((H754-J754)*I754,0),IF(I754=C756,E755+ROUND((H754-J754)*I754,0),IF(I754=C755,E754+ROUND((H754-J754)*I754,0),E753+ROUND((H754-J754)*I754,0)))))","v":0},{"$f":"MIN(K758:L758)","v":0},{"$f":"ROUND(SUM(H756+I756)*M754,0)","v":0},{"$f":"SUM(H756:J756)","v":0}]
[{"$f":"B756+1","v":800001},null,0.3,{"$f":"B756","v":800000},{"$f":"IF(J754=0,0,E756)","v":0},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H751","v":0},{"$f":"IF(H754>H758,H754-H758,0)","v":0},{"$f":"IF(I758>0,ROUND(I758*I754,0),0)","v":0},{"$f":"I758-J758","v":0},{"$f":"IF(H756>0,ROUND(H756*L754,0),0)","v":0},{"$f":"IF(K758>L758,0,L758-K758)","v":0}]
[null,null,2011,{"$f":"C759+1","v":2012},null,"2011-12"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C759","v":2011},{"$f":"D759","v":2012}]
[0,180000,0,0,0,0,0,{"$f":"INDEX('Tax Cal(89 Rebate)'!$F$6:$F$36,MATCH('Tax Table (With Arr)'!F759,'Tax Cal(89 Rebate)'!$A$6:$A$36,0))","v":0},{"$f":"VLOOKUP(H762,A762:C766,3)","v":0},{"$f":"INDEX(D762:D766,MATCH(I762,C762:C766,0))","v":0},{"$f":"INDEX(E762:E766,MATCH(I762,C762:C766,0))","v":0},{"$f":"IF(H762>H766,VLOOKUP(H762,A762:F766,6),0)","v":0},{"$f":"VLOOKUP(H762,A762:G766,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B762,IF($E$3=\"Female\",B769,IF($E$3=\"Senior Citizen\",B776,B783)))","v":180000},0]
[{"$f":"B762+1","v":180001},500000,0.1,{"$f":"B762","v":180000},{"$f":"(B763-B762)*C763","v":32000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O762+1","v":180001},500000,0.1]
[{"$f":"B763+1","v":500001},800000,0.2,{"$f":"B763","v":500000},{"$f":"E763+(B764-B763)*C764","v":92000},0,0.03,{"$f":"IF(I762=C766,E765+ROUND((H762-J762),0)*I762,IF(I762=C765,E764+ROUND((H762-J762)*I762,0),IF(I762=C764,E763+ROUND((H762-J762)*I762,0),IF(I762=C763,E762+ROUND((H762-J762)*I762,0),E761+ROUND((H762-J762)*I762,0)))))","v":0},{"$f":"MIN(K766:L766)","v":0},{"$f":"ROUND(SUM(H764+I764)*M762,0)","v":0},{"$f":"SUM(H764:J764)","v":0},null,null,{"$f":"O763+1","v":500001},800000,0.2]
[{"$f":"B764+1","v":800001},null,0.3,{"$f":"B764","v":800000},{"$f":"IF(J762=0,0,E764)","v":0},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O764+1","v":800001},0,0.3]
["Surcharge Limit",null,null,0,null,null,null,0,{"$f":"IF(H762>H766,H762-H766,0)","v":0},{"$f":"IF(I766>0,ROUND(I766*I762,0),0)","v":0},{"$f":"I766-J766","v":0},{"$f":"IF(H764>0,ROUND(H764*L762,0),0)","v":0},{"$f":"IF(K766>L766,0,L766-K766)","v":0},{"$f":"O765+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H764,IF($E$3=\"Female\",H771,IF($E$3=\"Senior Citizen\",H778,H785)))","v":0}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I764,IF($E$3=\"Female\",I771,IF($E$3=\"Senior Citizen\",I778,I785)))","v":0}]
[0,190000,0,0,0,0,0,{"$f":"H762","v":0},{"$f":"VLOOKUP(H769,A769:C773,3)","v":0},{"$f":"INDEX(D769:D773,MATCH(I769,C769:C773,0))","v":0},{"$f":"INDEX(E769:E773,MATCH(I769,C769:C773,0))","v":0},{"$f":"IF(H769>H773,VLOOKUP(H769,A769:F773,6),0)","v":0},{"$f":"VLOOKUP(H769,A769:G773,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J764,IF($E$3=\"Female\",J771,IF($E$3=\"Senior Citizen\",J778,J785)))","v":0}]
[{"$f":"B769+1","v":190001},500000,0.1,{"$f":"B769","v":190000},{"$f":"(B770-B769)*C770","v":31000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K764,IF($E$3=\"Female\",K771,IF($E$3=\"Senior Citizen\",K778,K785)))","v":0}]
[{"$f":"B770+1","v":500001},800000,0.2,{"$f":"B770","v":500000},{"$f":"E770+(B771-B770)*C771","v":91000},0,0.03,{"$f":"IF(I769=C773,E772+ROUND((H769-J769),0)*I769,IF(I769=C772,E771+ROUND((H769-J769)*I769,0),IF(I769=C771,E770+ROUND((H769-J769)*I769,0),IF(I769=C770,E769+ROUND((H769-J769)*I769,0),E768+ROUND((H769-J769)*I769,0)))))","v":0},{"$f":"MIN(K773:L773)","v":0},{"$f":"ROUND(SUM(H771+I771)*M769,0)","v":0},{"$f":"SUM(H771:J771)","v":0},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A761,IF($E$3=\"Female\",A768,IF($E$3=\"Senior Citizen\",A775,A782)))","v":"(below 60 years)"}]
[{"$f":"B771+1","v":800001},null,0.3,{"$f":"B771","v":800000},{"$f":"IF(J769=0,0,E771)","v":0},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M766,IF($E$3=\"Female\",M773,IF($E$3=\"Senior Citizen\",M780,M787)))","v":0}]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H766","v":0},{"$f":"IF(H769>H773,H769-H773,0)","v":0},{"$f":"IF(I773>0,ROUND(I773*I769,0),0)","v":0},{"$f":"I773-J773","v":0},{"$f":"IF(H771>0,ROUND(H771*L769,0),0)","v":0},{"$f":"IF(K773>L773,0,L773-K773)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K764,IF($E$3=\"Female\",K771,IF($E$3=\"Senior Citizen\",K778,K785)))","v":0}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(>60,<80))"]
[0,250000,0,0,0,0,0,{"$f":"H762","v":0},{"$f":"VLOOKUP(H776,A776:C780,3)","v":0},{"$f":"INDEX(D776:D780,MATCH(I776,C776:C780,0))","v":0},{"$f":"INDEX(E776:E780,MATCH(I776,C776:C780,0))","v":0},{"$f":"IF(H776>H780,VLOOKUP(H776,A776:F780,6),0)","v":0},{"$f":"VLOOKUP(H776,A776:G780,7)","v":0}]
[{"$f":"B776+1","v":250001},500000,0.1,{"$f":"B776","v":250000},{"$f":"(B777-B776)*C777","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B777+1","v":500001},800000,0.2,{"$f":"B777","v":500000},{"$f":"E777+(B778-B777)*C778","v":85000},0,0.03,{"$f":"IF(I776=C780,E779+ROUND((H776-J776),0)*I776,IF(I776=C779,E778+ROUND((H776-J776)*I776,0),IF(I776=C778,E777+ROUND((H776-J776)*I776,0),IF(I776=C777,E776+ROUND((H776-J776)*I776,0),E775+ROUND((H776-J776)*I776,0)))))","v":0},{"$f":"MIN(K780:L780)","v":0},{"$f":"ROUND(SUM(H778+I778)*M776,0)","v":0},{"$f":"SUM(H778:J778)","v":0}]
[{"$f":"B778+1","v":800001},null,0.3,{"$f":"B778","v":800000},{"$f":"IF(J776=0,0,E778)","v":0},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H773","v":0},{"$f":"IF(H776>H780,H776-H780,0)","v":0},{"$f":"IF(I780>0,ROUND(I780*I776,0),0)","v":0},{"$f":"I780-J780","v":0},{"$f":"IF(H778>0,ROUND(H778*L776,0),0)","v":0},{"$f":"IF(K780>L780,0,L780-K780)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H762","v":0},{"$f":"VLOOKUP(H783,A783:C787,3)","v":0},{"$f":"INDEX(D783:D787,MATCH(I783,C783:C787,0))","v":0},{"$f":"INDEX(E783:E787,MATCH(I783,C783:C787,0))","v":0},{"$f":"IF(H783>H787,VLOOKUP(H783,A783:F787,6),0)","v":0},{"$f":"VLOOKUP(H783,A783:G787,7)","v":0}]
[{"$f":"B783+1","v":500001},800000,0.2,{"$f":"B783","v":500000},{"$f":"(B784-B783)*C784","v":60000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B784+1","v":800001},null,0.3,{"$f":"B784","v":800000},{"$f":"IF(J783=0,0,E784)","v":0},0,0.03,{"$f":"IF(I783=C787,E786+ROUND((H783-J783),0)*I783,IF(I783=C786,E785+ROUND((H783-J783)*I783,0),IF(I783=C785,E784+ROUND((H783-J783)*I783,0),IF(I783=C784,E783+ROUND((H783-J783)*I783,0),E782+ROUND((H783-J783)*I783,0)))))","v":0},{"$f":"MIN(K787:L787)","v":0},{"$f":"ROUND(SUM(H785+I785)*M783,0)","v":0},{"$f":"SUM(H785:J785)","v":0}]
[null,null,null,null,null,0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H780","v":0},{"$f":"IF(H783>H787,H783-H787,0)","v":0},{"$f":"IF(I787>0,ROUND(I787*I783,0),0)","v":0},{"$f":"I787-J787","v":0},{"$f":"IF(H785>0,ROUND(H785*L783,0),0)","v":0},{"$f":"IF(K787>L787,0,L787-K787)","v":0}]
[null,null,2012,{"$f":"C788+1","v":2013},null,"2012-13"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C788","v":2012},{"$f":"D788","v":2013}]
[0,200000,0,0,0,0,0,{"$f":"INDEX('Tax Cal(89 Rebate)'!$F$6:$F$36,MATCH('Tax Table (With Arr)'!F788,'Tax Cal(89 Rebate)'!$A$6:$A$36,0))","v":0},{"$f":"VLOOKUP(H791,A791:C795,3)","v":0},{"$f":"INDEX(D791:D795,MATCH(I791,C791:C795,0))","v":0},{"$f":"INDEX(E791:E795,MATCH(I791,C791:C795,0))","v":0},{"$f":"IF(H791>H795,VLOOKUP(H791,A791:F795,6),0)","v":0},{"$f":"VLOOKUP(H791,A791:G795,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B791,IF($E$3=\"Female\",B798,IF($E$3=\"Senior Citizen\",B805,B812)))","v":200000},0]
[{"$f":"B791+1","v":200001},500000,0.1,{"$f":"B791","v":200000},{"$f":"(B792-B791)*C792","v":30000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O791+1","v":200001},500000,0.1]
[{"$f":"B792+1","v":500001},1000000,0.2,{"$f":"B792","v":500000},{"$f":"E792+(B793-B792)*C793","v":130000},0,0.03,{"$f":"IF(I791=C795,E794+ROUND((H791-J791),0)*I791,IF(I791=C794,E793+ROUND((H791-J791)*I791,0),IF(I791=C793,E792+ROUND((H791-J791)*I791,0),IF(I791=C792,E791+ROUND((H791-J791)*I791,0),E790+ROUND((H791-J791)*I791,0)))))","v":0},{"$f":"MIN(K795:L795)","v":0},{"$f":"ROUND(SUM(H793+I793)*M791,0)","v":0},{"$f":"SUM(H793:J793)","v":0},null,null,{"$f":"O792+1","v":500001},1000000,0.2]
[{"$f":"B793+1","v":1000001},null,0.3,{"$f":"B793","v":1000000},{"$f":"IF(J791=0,0,E793)","v":0},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O793+1","v":1000001},0,0.3]
["Surcharge Limit",null,null,0,null,null,null,0,{"$f":"IF(H791>H795,H791-H795,0)","v":0},{"$f":"IF(I795>0,ROUND(I795*I791,0),0)","v":0},{"$f":"I795-J795","v":0},{"$f":"IF(H793>0,ROUND(H793*L791,0),0)","v":0},{"$f":"IF(K795>L795,0,L795-K795)","v":0},{"$f":"O794+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H793,IF($E$3=\"Female\",H800,IF($E$3=\"Senior Citizen\",H807,H814)))","v":0}]
["(below 65 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I793,IF($E$3=\"Female\",I800,IF($E$3=\"Senior Citizen\",I807,I814)))","v":0}]
[0,200000,0,0,0,0,0,{"$f":"H791","v":0},{"$f":"VLOOKUP(H798,A798:C802,3)","v":0},{"$f":"INDEX(D798:D802,MATCH(I798,C798:C802,0))","v":0},{"$f":"INDEX(E798:E802,MATCH(I798,C798:C802,0))","v":0},{"$f":"IF(H798>H802,VLOOKUP(H798,A798:F802,6),0)","v":0},{"$f":"VLOOKUP(H798,A798:G802,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J793,IF($E$3=\"Female\",J800,IF($E$3=\"Senior Citizen\",J807,J814)))","v":0}]
[{"$f":"B798+1","v":200001},500000,0.1,{"$f":"B798","v":200000},{"$f":"(B799-B798)*C799","v":30000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K793,IF($E$3=\"Female\",K800,IF($E$3=\"Senior Citizen\",K807,K814)))","v":0}]
[{"$f":"B799+1","v":500001},1000000,0.2,{"$f":"B799","v":500000},{"$f":"E799+(B800-B799)*C800","v":130000},0,0.03,{"$f":"IF(I798=C802,E801+ROUND((H798-J798),0)*I798,IF(I798=C801,E800+ROUND((H798-J798)*I798,0),IF(I798=C800,E799+ROUND((H798-J798)*I798,0),IF(I798=C799,E798+ROUND((H798-J798)*I798,0),E797+ROUND((H798-J798)*I798,0)))))","v":0},{"$f":"MIN(K802:L802)","v":0},{"$f":"ROUND(SUM(H800+I800)*M798,0)","v":0},{"$f":"SUM(H800:J800)","v":0},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A790,IF($E$3=\"Female\",A797,IF($E$3=\"Senior Citizen\",A804,A811)))","v":"(below 65 years)"}]
[{"$f":"B800+1","v":1000001},null,0.3,{"$f":"B800","v":1000000},{"$f":"IF(J798=0,0,E800)","v":0},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M795,IF($E$3=\"Female\",M802,IF($E$3=\"Senior Citizen\",M809,M816)))","v":0}]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H795","v":0},{"$f":"IF(H798>H802,H798-H802,0)","v":0},{"$f":"IF(I802>0,ROUND(I802*I798,0),0)","v":0},{"$f":"I802-J802","v":0},{"$f":"IF(H800>0,ROUND(H800*L798,0),0)","v":0},{"$f":"IF(K802>L802,0,L802-K802)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K793,IF($E$3=\"Female\",K800,IF($E$3=\"Senior Citizen\",K807,K814)))","v":0}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 65 years)"]
[0,250000,0,0,0,0,0,{"$f":"H791","v":0},{"$f":"VLOOKUP(H805,A805:C809,3)","v":0},{"$f":"INDEX(D805:D809,MATCH(I805,C805:C809,0))","v":0},{"$f":"INDEX(E805:E809,MATCH(I805,C805:C809,0))","v":0},{"$f":"IF(H805>H809,VLOOKUP(H805,A805:F809,6),0)","v":0},{"$f":"VLOOKUP(H805,A805:G809,7)","v":0}]
[{"$f":"B805+1","v":250001},500000,0.1,{"$f":"B805","v":250000},{"$f":"(B806-B805)*C806","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B806+1","v":500001},1000000,0.2,{"$f":"B806","v":500000},{"$f":"E806+(B807-B806)*C807","v":125000},0,0.03,{"$f":"IF(I805=C809,E808+ROUND((H805-J805),0)*I805,IF(I805=C808,E807+ROUND((H805-J805)*I805,0),IF(I805=C807,E806+ROUND((H805-J805)*I805,0),IF(I805=C806,E805+ROUND((H805-J805)*I805,0),E804+ROUND((H805-J805)*I805,0)))))","v":0},{"$f":"MIN(K809:L809)","v":0},{"$f":"ROUND(SUM(H807+I807)*M805,0)","v":0},{"$f":"SUM(H807:J807)","v":0}]
[{"$f":"B807+1","v":1000001},null,0.3,{"$f":"B807","v":1000000},{"$f":"IF(J805=0,0,E807)","v":0},0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H802","v":0},{"$f":"IF(H805>H809,H805-H809,0)","v":0},{"$f":"IF(I809>0,ROUND(I809*I805,0),0)","v":0},{"$f":"I809-J809","v":0},{"$f":"IF(H807>0,ROUND(H807*L805,0),0)","v":0},{"$f":"IF(K809>L809,0,L809-K809)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H791","v":0},{"$f":"VLOOKUP(H812,A812:C816,3)","v":0},{"$f":"INDEX(D812:D816,MATCH(I812,C812:C816,0))","v":0},{"$f":"INDEX(E812:E816,MATCH(I812,C812:C816,0))","v":0},{"$f":"IF(H812>H816,VLOOKUP(H812,A812:F816,6),0)","v":0},{"$f":"VLOOKUP(H812,A812:G816,7)","v":0}]
[{"$f":"B812+1","v":500001},1000000,0.2,{"$f":"B812","v":500000},{"$f":"(B813-B812)*C813","v":100000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B813+1","v":1000001},null,0.3,{"$f":"B813","v":1000000},{"$f":"IF(J812=0,0,E813)","v":0},0,0.03,{"$f":"IF(I812=C816,E815+ROUND((H812-J812),0)*I812,IF(I812=C815,E814+ROUND((H812-J812)*I812,0),IF(I812=C814,E813+ROUND((H812-J812)*I812,0),IF(I812=C813,E812+ROUND((H812-J812)*I812,0),E811+ROUND((H812-J812)*I812,0)))))","v":0},{"$f":"MIN(K816:L816)","v":0},{"$f":"ROUND(SUM(H814+I814)*M812,0)","v":0},{"$f":"SUM(H814:J814)","v":0}]
[null,null,null,null,null,0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,0,null,null,null,{"$f":"H809","v":0},{"$f":"IF(H812>H816,H812-H816,0)","v":0},{"$f":"IF(I816>0,ROUND(I816*I812,0),0)","v":0},{"$f":"I816-J816","v":0},{"$f":"IF(H814>0,ROUND(H814*L812,0),0)","v":0},{"$f":"IF(K816>L816,0,L816-K816)","v":0}]
[null,null,2013,{"$f":"C817+1","v":2014},null,"2013-14"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,null,"SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C817","v":2013},{"$f":"D817","v":2014}]
[0,200000,0,0,0,0,0,{"$f":"INDEX('Tax Cal(89 Rebate)'!$F$6:$F$36,MATCH('Tax Table (With Arr)'!F817,'Tax Cal(89 Rebate)'!$A$6:$A$36,0))","v":0},{"$f":"VLOOKUP(H820,A820:C824,3)","v":0},{"$f":"INDEX(D820:D824,MATCH(I820,C820:C824,0))","v":0},{"$f":"INDEX(E820:E824,MATCH(I820,C820:C824,0))","v":0},{"$f":"IF(H820>H824,VLOOKUP(H820,A820:F824,6),0)","v":0},{"$f":"VLOOKUP(H820,A820:G824,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B820,IF($E$3=\"Female\",B827,IF($E$3=\"Senior Citizen\",B834,B841)))","v":200000},0]
[{"$f":"B820+1","v":200001},500000,0.1,{"$f":"B820","v":200000},{"$f":"(B821-B820)*C821","v":30000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O820+1","v":200001},500000,0.1]
[{"$f":"B821+1","v":500001},1000000,0.2,{"$f":"B821","v":500000},{"$f":"E821+(B822-B821)*C822","v":130000},0,0.03,{"$f":"IF(I820=C824,E823+ROUND((H820-J820),0)*I820,IF(I820=C823,E822+ROUND((H820-J820)*I820,0),IF(I820=C822,E821+ROUND((H820-J820)*I820,0),IF(I820=C821,E820+ROUND((H820-J820)*I820,0),E819+ROUND((H820-J820)*I820,0)))))","v":0},{"$f":"MIN(K824:L824)","v":0},{"$f":"ROUND(SUM(H822+I822)*M820,0)","v":0},{"$f":"SUM(H822:J822)","v":0},null,null,{"$f":"O821+1","v":500001},1000000,0.2]
[{"$f":"B822+1","v":1000001},null,0.3,{"$f":"B822","v":1000000},{"$f":"IF(J820=0,0,E822)","v":0},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O822+1","v":1000001},0,0.3]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"D824","v":10000000},{"$f":"IF(H820>H824,H820-H824,0)","v":0},{"$f":"IF(I824>0,ROUND(I824*I820,0),0)","v":0},{"$f":"I824-J824","v":0},{"$f":"IF(H822>0,ROUND(H822*L820,0),0)","v":0},{"$f":"IF(K824>L824,0,L824-K824)","v":0},{"$f":"O823+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H822,IF($E$3=\"Female\",H829,IF($E$3=\"Senior Citizen\",H836,H843)))","v":0}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I822,IF($E$3=\"Female\",I829,IF($E$3=\"Senior Citizen\",I836,I843)))","v":0}]
[0,200000,0,0,0,0,0,{"$f":"H820","v":0},{"$f":"VLOOKUP(H827,A827:C831,3)","v":0},{"$f":"INDEX(D827:D831,MATCH(I827,C827:C831,0))","v":0},{"$f":"INDEX(E827:E831,MATCH(I827,C827:C831,0))","v":0},{"$f":"IF(H827>H831,VLOOKUP(H827,A827:F831,6),0)","v":0},{"$f":"VLOOKUP(H827,A827:G831,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J822,IF($E$3=\"Female\",J829,IF($E$3=\"Senior Citizen\",J836,J843)))","v":0}]
[{"$f":"B827+1","v":200001},500000,0.1,{"$f":"B827","v":200000},{"$f":"(B828-B827)*C828","v":30000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K822,IF($E$3=\"Female\",K829,IF($E$3=\"Senior Citizen\",K836,K843)))","v":0}]
[{"$f":"B828+1","v":500001},1000000,0.2,{"$f":"B828","v":500000},{"$f":"E828+(B829-B828)*C829","v":130000},0,0.03,{"$f":"IF(I827=C831,E830+ROUND((H827-J827),0)*I827,IF(I827=C830,E829+ROUND((H827-J827)*I827,0),IF(I827=C829,E828+ROUND((H827-J827)*I827,0),IF(I827=C828,E827+ROUND((H827-J827)*I827,0),E826+ROUND((H827-J827)*I827,0)))))","v":0},{"$f":"MIN(K831:L831)","v":0},{"$f":"ROUND(SUM(H829+I829)*M827,0)","v":0},{"$f":"SUM(H829:J829)","v":0},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A819,IF($E$3=\"Female\",A826,IF($E$3=\"Senior Citizen\",A833,A840)))","v":"(below 60 years)"}]
[{"$f":"B829+1","v":1000001},null,0.3,{"$f":"B829","v":1000000},{"$f":"IF(J827=0,0,E829)","v":0},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M824,IF($E$3=\"Female\",M831,IF($E$3=\"Senior Citizen\",M838,M845)))","v":0}]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H824","v":10000000},{"$f":"IF(H827>H831,H827-H831,0)","v":0},{"$f":"IF(I831>0,ROUND(I831*I827,0),0)","v":0},{"$f":"I831-J831","v":0},{"$f":"IF(H829>0,ROUND(H829*L827,0),0)","v":0},{"$f":"IF(K831>L831,0,L831-K831)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K822,IF($E$3=\"Female\",K829,IF($E$3=\"Senior Citizen\",K836,K843)))","v":0}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(>60,<80))"]
[0,250000,0,0,0,0,0,{"$f":"H820","v":0},{"$f":"VLOOKUP(H834,A834:C838,3)","v":0},{"$f":"INDEX(D834:D838,MATCH(I834,C834:C838,0))","v":0},{"$f":"INDEX(E834:E838,MATCH(I834,C834:C838,0))","v":0},{"$f":"IF(H834>H838,VLOOKUP(H834,A834:F838,6),0)","v":0},{"$f":"VLOOKUP(H834,A834:G838,7)","v":0}]
[{"$f":"B834+1","v":250001},500000,0.1,{"$f":"B834","v":250000},{"$f":"(B835-B834)*C835","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B835+1","v":500001},1000000,0.2,{"$f":"B835","v":500000},{"$f":"E835+(B836-B835)*C836","v":125000},0,0.03,{"$f":"IF(I834=C838,E837+ROUND((H834-J834),0)*I834,IF(I834=C837,E836+ROUND((H834-J834)*I834,0),IF(I834=C836,E835+ROUND((H834-J834)*I834,0),IF(I834=C835,E834+ROUND((H834-J834)*I834,0),E833+ROUND((H834-J834)*I834,0)))))","v":0},{"$f":"MIN(K838:L838)","v":0},{"$f":"ROUND(SUM(H836+I836)*M834,0)","v":0},{"$f":"SUM(H836:J836)","v":0}]
[{"$f":"B836+1","v":1000001},null,0.3,{"$f":"B836","v":1000000},{"$f":"IF(J834=0,0,E836)","v":0},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H831","v":10000000},{"$f":"IF(H834>H838,H834-H838,0)","v":0},{"$f":"IF(I838>0,ROUND(I838*I834,0),0)","v":0},{"$f":"I838-J838","v":0},{"$f":"IF(H836>0,ROUND(H836*L834,0),0)","v":0},{"$f":"IF(K838>L838,0,L838-K838)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H820","v":0},{"$f":"VLOOKUP(H841,A841:C845,3)","v":0},{"$f":"INDEX(D841:D845,MATCH(I841,C841:C845,0))","v":0},{"$f":"INDEX(E841:E845,MATCH(I841,C841:C845,0))","v":0},{"$f":"IF(H841>H845,VLOOKUP(H841,A841:F845,6),0)","v":0},{"$f":"VLOOKUP(H841,A841:G845,7)","v":0}]
[{"$f":"B841+1","v":500001},1000000,0.2,{"$f":"B841","v":500000},{"$f":"(B842-B841)*C842","v":100000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B842+1","v":1000001},null,0.3,{"$f":"B842","v":1000000},{"$f":"IF(J841=0,0,E842)","v":0},0.1,0.03,{"$f":"IF(I841=C845,E844+ROUND((H841-J841),0)*I841,IF(I841=C844,E843+ROUND((H841-J841)*I841,0),IF(I841=C843,E842+ROUND((H841-J841)*I841,0),IF(I841=C842,E841+ROUND((H841-J841)*I841,0),E840+ROUND((H841-J841)*I841,0)))))","v":0},{"$f":"MIN(K845:L845)","v":0},{"$f":"ROUND(SUM(H843+I843)*M841,0)","v":0},{"$f":"SUM(H843:J843)","v":0}]
[null,null,null,null,null,0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H838","v":10000000},{"$f":"IF(H841>H845,H841-H845,0)","v":0},{"$f":"IF(I845>0,ROUND(I845*I841,0),0)","v":0},{"$f":"I845-J845","v":0},{"$f":"IF(H843>0,ROUND(H843*L841,0),0)","v":0},{"$f":"IF(K845>L845,0,L845-K845)","v":0}]
[null,null,2014,{"$f":"C846+1","v":2015},null,"2014-15"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"Basic exemption","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C846","v":2014},{"$f":"D846","v":2015}]
[0,250000,0,0,0,0,0,{"$f":"INDEX('Tax Cal(89 Rebate)'!$F$6:$F$36,MATCH('Tax Table (With Arr)'!F846,'Tax Cal(89 Rebate)'!$A$6:$A$36,0))","v":0},{"$f":"VLOOKUP(H849,A849:C853,3)","v":0},{"$f":"INDEX(D849:D853,MATCH(I849,C849:C853,0))","v":0},{"$f":"INDEX(E849:E853,MATCH(I849,C849:C853,0))","v":0},{"$f":"IF(H849>H853,VLOOKUP(H849,A849:F853,6),0)","v":0},{"$f":"VLOOKUP(H849,A849:G853,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B849,IF($E$3=\"Female\",B856,IF($E$3=\"Senior Citizen\",B863,B870)))","v":250000},0]
[{"$f":"B849+1","v":250001},500000,0.1,{"$f":"B849","v":250000},{"$f":"(B850-B849)*C850","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O849+1","v":250001},500000,0.1]
[{"$f":"B850+1","v":500001},1000000,0.2,{"$f":"B850","v":500000},{"$f":"E850+(B851-B850)*C851","v":125000},0,0.03,{"$f":"IF(I849=C853,E852+ROUND((H849-J849),0)*I849,IF(I849=C852,E851+ROUND((H849-J849)*I849,0),IF(I849=C851,E850+ROUND((H849-J849)*I849,0),IF(I849=C850,E849+ROUND((H849-J849)*I849,0),E848+ROUND((H849-J849)*I849,0)))))","v":0},{"$f":"MIN(K853:L853)","v":0},{"$f":"ROUND(SUM(H851+I851)*M849,0)","v":0},{"$f":"SUM(H851:J851)","v":0},null,null,{"$f":"O850+1","v":500001},1000000,0.2]
[{"$f":"B851+1","v":1000001},null,0.3,{"$f":"B851","v":1000000},{"$f":"IF(J849=0,0,E851)","v":0},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O851+1","v":1000001},0,0.3]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"D853","v":10000000},{"$f":"IF(H849>H853,H849-H853,0)","v":0},{"$f":"IF(I853>0,ROUND(I853*I849,0),0)","v":0},{"$f":"I853-J853","v":0},{"$f":"IF(H851>0,ROUND(H851*L849,0),0)","v":0},{"$f":"IF(K853>L853,0,L853-K853)","v":0},{"$f":"O852+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H851,IF($E$3=\"Female\",H858,IF($E$3=\"Senior Citizen\",H865,H872)))","v":0}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I851,IF($E$3=\"Female\",I858,IF($E$3=\"Senior Citizen\",I865,I872)))","v":0}]
[0,250000,0,0,0,0,0,{"$f":"H849","v":0},{"$f":"VLOOKUP(H856,A856:C860,3)","v":0},{"$f":"INDEX(D856:D860,MATCH(I856,C856:C860,0))","v":0},{"$f":"INDEX(E856:E860,MATCH(I856,C856:C860,0))","v":0},{"$f":"IF(H856>H860,VLOOKUP(H856,A856:F860,6),0)","v":0},{"$f":"VLOOKUP(H856,A856:G860,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J851,IF($E$3=\"Female\",J858,IF($E$3=\"Senior Citizen\",J865,J872)))","v":0}]
[{"$f":"B856+1","v":250001},500000,0.1,{"$f":"B856","v":250000},{"$f":"(B857-B856)*C857","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K851,IF($E$3=\"Female\",K858,IF($E$3=\"Senior Citizen\",K865,K872)))","v":0}]
[{"$f":"B857+1","v":500001},1000000,0.2,{"$f":"B857","v":500000},{"$f":"E857+(B858-B857)*C858","v":125000},0,0.03,{"$f":"IF(I856=C860,E859+ROUND((H856-J856),0)*I856,IF(I856=C859,E858+ROUND((H856-J856)*I856,0),IF(I856=C858,E857+ROUND((H856-J856)*I856,0),IF(I856=C857,E856+ROUND((H856-J856)*I856,0),E855+ROUND((H856-J856)*I856,0)))))","v":0},{"$f":"MIN(K860:L860)","v":0},{"$f":"ROUND(SUM(H858+I858)*M856,0)","v":0},{"$f":"SUM(H858:J858)","v":0},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A848,IF($E$3=\"Female\",A855,IF($E$3=\"Senior Citizen\",A862,A869)))","v":"(below 60 years)"}]
[{"$f":"B858+1","v":1000001},null,0.3,{"$f":"B858","v":1000000},{"$f":"IF(J856=0,0,E858)","v":0},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M853,IF($E$3=\"Female\",M860,IF($E$3=\"Senior Citizen\",M867,M874)))","v":0}]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H853","v":10000000},{"$f":"IF(H856>H860,H856-H860,0)","v":0},{"$f":"IF(I860>0,ROUND(I860*I856,0),0)","v":0},{"$f":"I860-J860","v":0},{"$f":"IF(H858>0,ROUND(H858*L856,0),0)","v":0},{"$f":"IF(K860>L860,0,L860-K860)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K851,IF($E$3=\"Female\",K858,IF($E$3=\"Senior Citizen\",K865,K872)))","v":0}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(>60,<80))"]
[0,300000,0,0,0,0,0,{"$f":"H849","v":0},{"$f":"VLOOKUP(H863,A863:C867,3)","v":0},{"$f":"INDEX(D863:D867,MATCH(I863,C863:C867,0))","v":0},{"$f":"INDEX(E863:E867,MATCH(I863,C863:C867,0))","v":0},{"$f":"IF(H863>H867,VLOOKUP(H863,A863:F867,6),0)","v":0},{"$f":"VLOOKUP(H863,A863:G867,7)","v":0}]
[{"$f":"B863+1","v":300001},500000,0.1,{"$f":"B863","v":300000},{"$f":"(B864-B863)*C864","v":20000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B864+1","v":500001},1000000,0.2,{"$f":"B864","v":500000},{"$f":"E864+(B865-B864)*C865","v":120000},0,0.03,{"$f":"IF(I863=C867,E866+ROUND((H863-J863),0)*I863,IF(I863=C866,E865+ROUND((H863-J863)*I863,0),IF(I863=C865,E864+ROUND((H863-J863)*I863,0),IF(I863=C864,E863+ROUND((H863-J863)*I863,0),E862+ROUND((H863-J863)*I863,0)))))","v":0},{"$f":"MIN(K867:L867)","v":0},{"$f":"ROUND(SUM(H865+I865)*M863,0)","v":0},{"$f":"SUM(H865:J865)","v":0}]
[{"$f":"B865+1","v":1000001},null,0.3,{"$f":"B865","v":1000000},{"$f":"IF(J863=0,0,E865)","v":0},0.1,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H860","v":10000000},{"$f":"IF(H863>H867,H863-H867,0)","v":0},{"$f":"IF(I867>0,ROUND(I867*I863,0),0)","v":0},{"$f":"I867-J867","v":0},{"$f":"IF(H865>0,ROUND(H865*L863,0),0)","v":0},{"$f":"IF(K867>L867,0,L867-K867)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H849","v":0},{"$f":"VLOOKUP(H870,A870:C874,3)","v":0},{"$f":"INDEX(D870:D874,MATCH(I870,C870:C874,0))","v":0},{"$f":"INDEX(E870:E874,MATCH(I870,C870:C874,0))","v":0},{"$f":"IF(H870>H874,VLOOKUP(H870,A870:F874,6),0)","v":0},{"$f":"VLOOKUP(H870,A870:G874,7)","v":0}]
[{"$f":"B870+1","v":500001},1000000,0.2,{"$f":"B870","v":500000},{"$f":"(B871-B870)*C871","v":100000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B871+1","v":1000001},null,0.3,{"$f":"B871","v":1000000},{"$f":"IF(J870=0,0,E871)","v":0},0.1,0.03,{"$f":"IF(I870=C874,E873+ROUND((H870-J870),0)*I870,IF(I870=C873,E872+ROUND((H870-J870)*I870,0),IF(I870=C872,E871+ROUND((H870-J870)*I870,0),IF(I870=C871,E870+ROUND((H870-J870)*I870,0),E869+ROUND((H870-J870)*I870,0)))))","v":0},{"$f":"MIN(K874:L874)","v":0},{"$f":"ROUND(SUM(H872+I872)*M870,0)","v":0},{"$f":"SUM(H872:J872)","v":0}]
[null,null,null,null,null,0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H867","v":10000000},{"$f":"IF(H870>H874,H870-H874,0)","v":0},{"$f":"IF(I874>0,ROUND(I874*I870,0),0)","v":0},{"$f":"I874-J874","v":0},{"$f":"IF(H872>0,ROUND(H872*L870,0),0)","v":0},{"$f":"IF(K874>L874,0,L874-K874)","v":0}]
[null,null,2015,{"$f":"C875+1","v":2016},null,"2015-16"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"Basic exemption","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C875","v":2015},{"$f":"D875","v":2016}]
[0,250000,0,0,0,0,0,{"$f":"INDEX('Tax Cal(89 Rebate)'!$F$6:$F$36,MATCH('Tax Table (With Arr)'!F875,'Tax Cal(89 Rebate)'!$A$6:$A$36,0))","v":0},{"$f":"VLOOKUP(H878,A878:C882,3)","v":0},{"$f":"INDEX(D878:D882,MATCH(I878,C878:C882,0))","v":0},{"$f":"INDEX(E878:E882,MATCH(I878,C878:C882,0))","v":0},{"$f":"IF(H878>H882,VLOOKUP(H878,A878:F882,6),0)","v":0},{"$f":"VLOOKUP(H878,A878:G882,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B878,IF($E$3=\"Female\",B885,IF($E$3=\"Senior Citizen\",B892,B899)))","v":250000},0]
[{"$f":"B878+1","v":250001},500000,0.1,{"$f":"B878","v":250000},{"$f":"(B879-B878)*C879","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O878+1","v":250001},500000,0.1]
[{"$f":"B879+1","v":500001},1000000,0.2,{"$f":"B879","v":500000},{"$f":"E879+(B880-B879)*C880","v":125000},0,0.03,{"$f":"IF(I878=C882,E881+ROUND((H878-J878),0)*I878,IF(I878=C881,E880+ROUND((H878-J878)*I878,0),IF(I878=C880,E879+ROUND((H878-J878)*I878,0),IF(I878=C879,E878+ROUND((H878-J878)*I878,0),E877+ROUND((H878-J878)*I878,0)))))","v":0},{"$f":"MIN(K882:L882)","v":0},{"$f":"ROUND(SUM(H880+I880)*M878,0)","v":0},{"$f":"SUM(H880:J880)","v":0},null,null,{"$f":"O879+1","v":500001},1000000,0.2]
[{"$f":"B880+1","v":1000001},null,0.3,{"$f":"B880","v":1000000},{"$f":"IF(J878=0,0,E880)","v":0},0.12,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O880+1","v":1000001},0,0.3]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"D882","v":10000000},{"$f":"IF(H878>H882,H878-H882,0)","v":0},{"$f":"IF(I882>0,ROUND(I882*I878,0),0)","v":0},{"$f":"I882-J882","v":0},{"$f":"IF(H880>0,ROUND(H880*L878,0),0)","v":0},{"$f":"IF(K882>L882,0,L882-K882)","v":0},{"$f":"O881+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H880,IF($E$3=\"Female\",H887,IF($E$3=\"Senior Citizen\",H894,H901)))","v":0}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I880,IF($E$3=\"Female\",I887,IF($E$3=\"Senior Citizen\",I894,I901)))","v":0}]
[0,250000,0,0,0,0,0,{"$f":"H878","v":0},{"$f":"VLOOKUP(H885,A885:C889,3)","v":0},{"$f":"INDEX(D885:D889,MATCH(I885,C885:C889,0))","v":0},{"$f":"INDEX(E885:E889,MATCH(I885,C885:C889,0))","v":0},{"$f":"IF(H885>H889,VLOOKUP(H885,A885:F889,6),0)","v":0},{"$f":"VLOOKUP(H885,A885:G889,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J880,IF($E$3=\"Female\",J887,IF($E$3=\"Senior Citizen\",J894,J901)))","v":0}]
[{"$f":"B885+1","v":250001},500000,0.1,{"$f":"B885","v":250000},{"$f":"(B886-B885)*C886","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K880,IF($E$3=\"Female\",K887,IF($E$3=\"Senior Citizen\",K894,K901)))","v":0}]
[{"$f":"B886+1","v":500001},1000000,0.2,{"$f":"B886","v":500000},{"$f":"E886+(B887-B886)*C887","v":125000},0,0.03,{"$f":"IF(I885=C889,E888+ROUND((H885-J885),0)*I885,IF(I885=C888,E887+ROUND((H885-J885)*I885,0),IF(I885=C887,E886+ROUND((H885-J885)*I885,0),IF(I885=C886,E885+ROUND((H885-J885)*I885,0),E884+ROUND((H885-J885)*I885,0)))))","v":0},{"$f":"MIN(K889:L889)","v":0},{"$f":"ROUND(SUM(H887+I887)*M885,0)","v":0},{"$f":"SUM(H887:J887)","v":0},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A877,IF($E$3=\"Female\",A884,IF($E$3=\"Senior Citizen\",A891,A898)))","v":"(below 60 years)"}]
[{"$f":"B887+1","v":1000001},null,0.3,{"$f":"B887","v":1000000},{"$f":"IF(J885=0,0,E887)","v":0},0.12,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M882,IF($E$3=\"Female\",M889,IF($E$3=\"Senior Citizen\",M896,M903)))","v":0}]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H882","v":10000000},{"$f":"IF(H885>H889,H885-H889,0)","v":0},{"$f":"IF(I889>0,ROUND(I889*I885,0),0)","v":0},{"$f":"I889-J889","v":0},{"$f":"IF(H887>0,ROUND(H887*L885,0),0)","v":0},{"$f":"IF(K889>L889,0,L889-K889)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K880,IF($E$3=\"Female\",K887,IF($E$3=\"Senior Citizen\",K894,K901)))","v":0}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(>60,<80))"]
[0,300000,0,0,0,0,0,{"$f":"H878","v":0},{"$f":"VLOOKUP(H892,A892:C896,3)","v":0},{"$f":"INDEX(D892:D896,MATCH(I892,C892:C896,0))","v":0},{"$f":"INDEX(E892:E896,MATCH(I892,C892:C896,0))","v":0},{"$f":"IF(H892>H896,VLOOKUP(H892,A892:F896,6),0)","v":0},{"$f":"VLOOKUP(H892,A892:G896,7)","v":0}]
[{"$f":"B892+1","v":300001},500000,0.1,{"$f":"B892","v":300000},{"$f":"(B893-B892)*C893","v":20000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B893+1","v":500001},1000000,0.2,{"$f":"B893","v":500000},{"$f":"E893+(B894-B893)*C894","v":120000},0,0.03,{"$f":"IF(I892=C896,E895+ROUND((H892-J892),0)*I892,IF(I892=C895,E894+ROUND((H892-J892)*I892,0),IF(I892=C894,E893+ROUND((H892-J892)*I892,0),IF(I892=C893,E892+ROUND((H892-J892)*I892,0),E891+ROUND((H892-J892)*I892,0)))))","v":0},{"$f":"MIN(K896:L896)","v":0},{"$f":"ROUND(SUM(H894+I894)*M892,0)","v":0},{"$f":"SUM(H894:J894)","v":0}]
[{"$f":"B894+1","v":1000001},null,0.3,{"$f":"B894","v":1000000},{"$f":"IF(J892=0,0,E894)","v":0},0.12,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H889","v":10000000},{"$f":"IF(H892>H896,H892-H896,0)","v":0},{"$f":"IF(I896>0,ROUND(I896*I892,0),0)","v":0},{"$f":"I896-J896","v":0},{"$f":"IF(H894>0,ROUND(H894*L892,0),0)","v":0},{"$f":"IF(K896>L896,0,L896-K896)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H878","v":0},{"$f":"VLOOKUP(H899,A899:C903,3)","v":0},{"$f":"INDEX(D899:D903,MATCH(I899,C899:C903,0))","v":0},{"$f":"INDEX(E899:E903,MATCH(I899,C899:C903,0))","v":0},{"$f":"IF(H899>H903,VLOOKUP(H899,A899:F903,6),0)","v":0},{"$f":"VLOOKUP(H899,A899:G903,7)","v":0}]
[{"$f":"B899+1","v":500001},1000000,0.2,{"$f":"B899","v":500000},{"$f":"(B900-B899)*C900","v":100000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B900+1","v":1000001},null,0.3,{"$f":"B900","v":1000000},{"$f":"IF(J899=0,0,E900)","v":0},0.12,0.03,{"$f":"IF(I899=C903,E902+ROUND((H899-J899),0)*I899,IF(I899=C902,E901+ROUND((H899-J899)*I899,0),IF(I899=C901,E900+ROUND((H899-J899)*I899,0),IF(I899=C900,E899+ROUND((H899-J899)*I899,0),E898+ROUND((H899-J899)*I899,0)))))","v":0},{"$f":"MIN(K903:L903)","v":0},{"$f":"ROUND(SUM(H901+I901)*M899,0)","v":0},{"$f":"SUM(H901:J901)","v":0}]
[null,null,null,null,null,0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H896","v":10000000},{"$f":"IF(H899>H903,H899-H903,0)","v":0},{"$f":"IF(I903>0,ROUND(I903*I899,0),0)","v":0},{"$f":"I903-J903","v":0},{"$f":"IF(H901>0,ROUND(H901*L899,0),0)","v":0},{"$f":"IF(K903>L903,0,L903-K903)","v":0}]
[null,null,2016,{"$f":"C904+1","v":2017},null,"2016-17"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,null,"Basic exemption","SURCHARGE","E. CESS","TOTAL TAX DUE","Age Defined","Marginal Releif","Tax Due"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C904","v":2016},{"$f":"D904","v":2017}]
[0,250000,0,0,0,0,0,{"$f":"INDEX('Tax Cal(89 Rebate)'!$F$6:$F$37,MATCH('Tax Table (With Arr)'!F904,'Tax Cal(89 Rebate)'!$A$6:$A$37,0))","v":0},{"$f":"VLOOKUP(H907,A907:C911,3)","v":0},{"$f":"INDEX(D907:D911,MATCH(I907,C907:C911,0))","v":0},{"$f":"INDEX(E907:E911,MATCH(I907,C907:C911,0))","v":0},{"$f":"IF(H907>H911,VLOOKUP(H907,A907:F911,6),0)","v":0},{"$f":"VLOOKUP(H907,A907:G911,7)","v":0},0,{"$f":"IF($E$3=\"Male\",B907,IF($E$3=\"Female\",B914,IF($E$3=\"Senior Citizen\",B921,B928)))","v":250000},0]
[{"$f":"B907+1","v":250001},500000,0.1,{"$f":"B907","v":250000},{"$f":"(B908-B907)*C908","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O907+1","v":250001},500000,0.1]
[{"$f":"B908+1","v":500001},1000000,0.2,{"$f":"B908","v":500000},{"$f":"E908+(B909-B908)*C909","v":125000},0,0.03,{"$f":"IF(I907=C911,E910+ROUND((H907-J907),0)*I907,IF(I907=C910,E909+ROUND((H907-J907)*I907,0),IF(I907=C909,E908+ROUND((H907-J907)*I907,0),IF(I907=C908,E907+ROUND((H907-J907)*I907,0),E906+ROUND((H907-J907)*I907,0)))))","v":0},{"$f":"MIN(K911:L911)","v":0},{"$f":"ROUND(SUM(H909+I909)*M907,0)","v":0},{"$f":"SUM(H909:J909)","v":0},null,null,{"$f":"O908+1","v":500001},1000000,0.2]
[{"$f":"B909+1","v":1000001},null,0.3,{"$f":"B909","v":1000000},{"$f":"IF(J907=0,0,E909)","v":0},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O909+1","v":1000001},0,0.3]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"D911","v":10000000},{"$f":"IF(H907>H911,H907-H911,0)","v":0},{"$f":"IF(I911>0,ROUND(I911*I907,0),0)","v":0},{"$f":"I911-J911","v":0},{"$f":"IF(H909>0,ROUND(H909*L907,0),0)","v":0},{"$f":"IF(K911>L911,0,L911-K911)","v":0},{"$f":"O910+1","v":1},0,0]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H909,IF($E$3=\"Female\",H916,IF($E$3=\"Senior Citizen\",H923,H930)))","v":0}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I909,IF($E$3=\"Female\",I916,IF($E$3=\"Senior Citizen\",I923,I930)))","v":0}]
[0,250000,0,0,0,0,0,{"$f":"H907","v":0},{"$f":"VLOOKUP(H914,A914:C918,3)","v":0},{"$f":"INDEX(D914:D918,MATCH(I914,C914:C918,0))","v":0},{"$f":"INDEX(E914:E918,MATCH(I914,C914:C918,0))","v":0},{"$f":"IF(H914>H918,VLOOKUP(H914,A914:F918,6),0)","v":0},{"$f":"VLOOKUP(H914,A914:G918,7)","v":0},"E. CESS",null,{"$f":"IF($E$3=\"Male\",J909,IF($E$3=\"Female\",J916,IF($E$3=\"Senior Citizen\",J923,J930)))","v":0}]
[{"$f":"B914+1","v":250001},500000,0.1,{"$f":"B914","v":250000},{"$f":"(B915-B914)*C915","v":25000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K909,IF($E$3=\"Female\",K916,IF($E$3=\"Senior Citizen\",K923,K930)))","v":0}]
[{"$f":"B915+1","v":500001},1000000,0.2,{"$f":"B915","v":500000},{"$f":"E915+(B916-B915)*C916","v":125000},0,0.03,{"$f":"IF(I914=C918,E917+ROUND((H914-J914),0)*I914,IF(I914=C917,E916+ROUND((H914-J914)*I914,0),IF(I914=C916,E915+ROUND((H914-J914)*I914,0),IF(I914=C915,E914+ROUND((H914-J914)*I914,0),E913+ROUND((H914-J914)*I914,0)))))","v":0},{"$f":"MIN(K918:L918)","v":0},{"$f":"ROUND(SUM(H916+I916)*M914,0)","v":0},{"$f":"SUM(H916:J916)","v":0},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A906,IF($E$3=\"Female\",A913,IF($E$3=\"Senior Citizen\",A920,A927)))","v":"(below 60 years)"}]
[{"$f":"B916+1","v":1000001},null,0.3,{"$f":"B916","v":1000000},{"$f":"IF(J914=0,0,E916)","v":0},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M911,IF($E$3=\"Female\",M918,IF($E$3=\"Senior Citizen\",M925,M932)))","v":0}]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H911","v":10000000},{"$f":"IF(H914>H918,H914-H918,0)","v":0},{"$f":"IF(I918>0,ROUND(I918*I914,0),0)","v":0},{"$f":"I918-J918","v":0},{"$f":"IF(H916>0,ROUND(H916*L914,0),0)","v":0},{"$f":"IF(K918>L918,0,L918-K918)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K909,IF($E$3=\"Female\",K916,IF($E$3=\"Senior Citizen\",K923,K930)))","v":0}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(>60,<80))"]
[0,300000,0,0,0,0,0,{"$f":"H907","v":0},{"$f":"VLOOKUP(H921,A921:C925,3)","v":0},{"$f":"INDEX(D921:D925,MATCH(I921,C921:C925,0))","v":0},{"$f":"INDEX(E921:E925,MATCH(I921,C921:C925,0))","v":0},{"$f":"IF(H921>H925,VLOOKUP(H921,A921:F925,6),0)","v":0},{"$f":"VLOOKUP(H921,A921:G925,7)","v":0}]
[{"$f":"B921+1","v":300001},500000,0.1,{"$f":"B921","v":300000},{"$f":"(B922-B921)*C922","v":20000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B922+1","v":500001},1000000,0.2,{"$f":"B922","v":500000},{"$f":"E922+(B923-B922)*C923","v":120000},0,0.03,{"$f":"IF(I921=C925,E924+ROUND((H921-J921),0)*I921,IF(I921=C924,E923+ROUND((H921-J921)*I921,0),IF(I921=C923,E922+ROUND((H921-J921)*I921,0),IF(I921=C922,E921+ROUND((H921-J921)*I921,0),E920+ROUND((H921-J921)*I921,0)))))","v":0},{"$f":"MIN(K925:L925)","v":0},{"$f":"ROUND(SUM(H923+I923)*M921,0)","v":0},{"$f":"SUM(H923:J923)","v":0}]
[{"$f":"B923+1","v":1000001},null,0.3,{"$f":"B923","v":1000000},{"$f":"IF(J921=0,0,E923)","v":0},0.15,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H918","v":10000000},{"$f":"IF(H921>H925,H921-H925,0)","v":0},{"$f":"IF(I925>0,ROUND(I925*I921,0),0)","v":0},{"$f":"I925-J925","v":0},{"$f":"IF(H923>0,ROUND(H923*L921,0),0)","v":0},{"$f":"IF(K925>L925,0,L925-K925)","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H907","v":0},{"$f":"VLOOKUP(H928,A928:C932,3)","v":0},{"$f":"INDEX(D928:D932,MATCH(I928,C928:C932,0))","v":0},{"$f":"INDEX(E928:E932,MATCH(I928,C928:C932,0))","v":0},{"$f":"IF(H928>H932,VLOOKUP(H928,A928:F932,6),0)","v":0},{"$f":"VLOOKUP(H928,A928:G932,7)","v":0}]
[{"$f":"B928+1","v":500001},1000000,0.2,{"$f":"B928","v":500000},{"$f":"(B929-B928)*C929","v":100000},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B929+1","v":1000001},null,0.3,{"$f":"B929","v":1000000},{"$f":"IF(J928=0,0,E929)","v":0},0.15,0.03,{"$f":"IF(I928=C932,E931+ROUND((H928-J928),0)*I928,IF(I928=C931,E930+ROUND((H928-J928)*I928,0),IF(I928=C930,E929+ROUND((H928-J928)*I928,0),IF(I928=C929,E928+ROUND((H928-J928)*I928,0),E927+ROUND((H928-J928)*I928,0)))))","v":0},{"$f":"MIN(K932:L932)","v":0},{"$f":"ROUND(SUM(H930+I930)*M928,0)","v":0},{"$f":"SUM(H930:J930)","v":0}]
[null,null,null,null,null,0,0.03,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,10000000,null,null,null,{"$f":"H925","v":10000000},{"$f":"IF(H928>H932,H928-H932,0)","v":0},{"$f":"IF(I932>0,ROUND(I932*I928,0),0)","v":0},{"$f":"I932-J932","v":0},{"$f":"IF(H930>0,ROUND(H930*L928,0),0)","v":0},{"$f":"IF(K932>L932,0,L932-K932)","v":0}]
[null,null,2017,{"$f":"C933+1","v":2018},null,"2017-18"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit","Tax Category",null,"Tax (inluding addition income)","Tax (excluding addition income)","Surchange on whole amt","Relief (if amt > one crore"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C933","v":2017},{"$f":"D933","v":2018}]
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[{"$f":"B936+1","v":250001},500000,0.05,{"$f":"B936","v":250000},{"$f":"(B937-B936)*C937","v":12500},0,0.03,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O936+1","v":250001},500000,0.05,null,{"$f":"H936","v":0},null,{"$f":"INDEX($T$938:$T$941,MATCH($R$938,$R$938:$R$941,0))","v":"0"}]
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["(above 80 years)"]
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[null,null,2018,{"$f":"C962+1","v":2019},null,"2018-19"]
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[{"$f":"B973+1","v":500001},1000000,0.2,{"$f":"B973","v":500000},{"$f":"E973+(B974-B973)*C974","v":112500},0,0.04,{"$f":"IF(I972=C976,E975+ROUND((H972-J972),0)*I972,IF(I972=C975,E974+ROUND((H972-J972)*I972,0),IF(I972=C974,E973+ROUND((H972-J972)*I972,0),IF(I972=C973,E972+ROUND((H972-J972)*I972,0),E971+ROUND((H972-J972)*I972,0)))))","v":0},{"$f":"MIN(K976:L976)","v":0},{"$f":"ROUND(SUM(H974+I974)*M972,0)","v":0},{"$f":"SUM(H974:J974)","v":0},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A964,IF($E$3=\"Female\",A971,IF($E$3=\"Senior Citizen\",A978,A985)))","v":"(below 60 years)"},null,{"$f":"S973+1","v":10000001},null,0.15,{"$f":"$T$944-R974+1","v":-9999999.9000000004}]
[{"$f":"B974+1","v":1000001},null,0.3,{"$f":"B974","v":1000000},{"$f":"IF(J972=0,0,E974)","v":0},0.15,0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M969,IF($E$3=\"Female\",M976,IF($E$3=\"Senior Citizen\",M983,M990)))","v":0}]
["Surcharge Limit",null,null,{"$f":"IF(L972=10%,5000000,10000000)","v":10000000},null,null,null,{"$f":"H969","v":10000000},{"$f":"IF(H972>H976,H972-H976,0)","v":0},{"$f":"IF(I976>0,ROUND(I976*I972,0),0)","v":0},{"$f":"IF(H976>=10000000,Q976+(I976-J976),(I976-J976))","v":281250},{"$f":"IF(H974>0,ROUND(H974*L972,0),0)","v":0},{"$f":"IF(K976>L976,0,L976-K976)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K967,IF($E$3=\"Female\",K974,IF($E$3=\"Senior Citizen\",K981,K988)))","v":0},{"$f":"W968","v":281250}]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(Above 60 year but less than 80)"]
[0,300000,0,0,0,0,0,{"$f":"H965","v":0},{"$f":"VLOOKUP(H979,A979:C983,3)","v":0},{"$f":"INDEX(D979:D983,MATCH(I979,C979:C983,0))","v":0},{"$f":"INDEX(E979:E983,MATCH(I979,C979:C983,0))","v":0},{"$f":"IF(H979>10000000,15%,IF(H979>5000000,10%,0%))","v":0},0.04]
[{"$f":"B979+1","v":300001},500000,0.05,{"$f":"B979","v":300000},{"$f":"(B980-B979)*C980","v":10000},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B980+1","v":500001},1000000,0.2,{"$f":"B980","v":500000},{"$f":"E980+(B981-B980)*C981","v":110000},0,0.04,{"$f":"IF(I979=C983,E982+ROUND((H979-J979),0)*I979,IF(I979=C982,E981+ROUND((H979-J979)*I979,0),IF(I979=C981,E980+ROUND((H979-J979)*I979,0),IF(I979=C980,E979+ROUND((H979-J979)*I979,0),E978+ROUND((H979-J979)*I979,0)))))","v":0},{"$f":"MIN(K983:L983)","v":0},{"$f":"ROUND(SUM(H981+I981)*M979,0)","v":0},{"$f":"SUM(H981:J981)","v":0}]
[{"$f":"B981+1","v":1000001},null,0.3,{"$f":"B981","v":1000000},{"$f":"IF(J979=0,0,E981)","v":0},0.15,0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L979=10%,5000000,10000000)","v":10000000},null,null,null,{"$f":"H976","v":10000000},{"$f":"IF(H979>H983,H979-H983,0)","v":0},{"$f":"IF(I983>0,ROUND(I983*I979,0),0)","v":0},{"$f":"IF(H983>=10000000,Q983+(I983-J983),(I983-J983))","v":281000},{"$f":"IF(H981>0,ROUND(H981*L979,0),0)","v":0},{"$f":"IF(K983>L983,0,L983-K983)","v":0},null,null,null,{"$f":"W969","v":281000}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H965","v":0},{"$f":"VLOOKUP(H986,A986:C990,3)","v":0},{"$f":"INDEX(D986:D990,MATCH(I986,C986:C990,0))","v":0},{"$f":"INDEX(E986:E990,MATCH(I986,C986:C990,0))","v":0},{"$f":"IF(H986>10000000,15%,IF(H986>5000000,10%,0%))","v":0},0.04]
[{"$f":"B986+1","v":500001},1000000,0.2,{"$f":"B986","v":500000},{"$f":"(B987-B986)*C987","v":100000},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B987+1","v":1000001},null,0.3,{"$f":"B987","v":1000000},{"$f":"IF(J986=0,0,E987)","v":0},0.15,0.04,{"$f":"IF(I986=C990,E989+ROUND((H986-J986),0)*I986,IF(I986=C989,E988+ROUND((H986-J986)*I986,0),IF(I986=C988,E987+ROUND((H986-J986)*I986,0),IF(I986=C987,E986+ROUND((H986-J986)*I986,0),E985+ROUND((H986-J986)*I986,0)))))","v":0},{"$f":"MIN(K990:L990)","v":0},{"$f":"ROUND(SUM(H988+I988)*M986,0)","v":0},{"$f":"SUM(H988:J988)","v":0}]
[null,null,null,null,null,0,0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L986=10%,5000000,10000000)","v":10000000},null,null,null,{"$f":"H983","v":10000000},{"$f":"IF(H986>H990,H986-H990,0)","v":0},{"$f":"IF(I990>0,ROUND(I990*I986,0),0)","v":0},{"$f":"IF(H990>=10000000,Q990+(I990-J990),(I990-J990))","v":31660},{"$f":"IF(H988>0,ROUND(H988*L986,0),0)","v":0},{"$f":"IF(K990>L990,0,L990-K990)","v":0},null,null,null,{"$f":"W970","v":31660}]
[null,null,2019,{"$f":"C991+1","v":2020},null,"2019-20"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit","Tax Category",null,"Tax (inluding addition income)","Tax (excluding addition income)","Surchange on whole amt","Relief (if amt > one crore",null,"Surcharge Table (2019-20)"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C991","v":2019},{"$f":"D991","v":2020},null,null,null,null,null,null,null,null,0,5000000,0]
[0,250000,0,0,0,0,0,{"$f":"INDEX('Tax Cal(89 Rebate)'!$F$6:$F$40,MATCH('Tax Table (With Arr)'!F991,'Tax Cal(89 Rebate)'!$A$6:$A$40,0))","v":0},{"$f":"VLOOKUP(H994,A994:C998,3)","v":0},{"$f":"INDEX(D994:D998,MATCH(I994,C994:C998,0))","v":0},{"$f":"INDEX(E994:E998,MATCH(I994,C994:C998,0))","v":0},{"$f":"VLOOKUP($H$994,$Y$993:$AA$997,3)","v":0},0.04,0,{"$f":"IF($E$3=\"Male\",B994,IF($E$3=\"Female\",B1001,IF($E$3=\"Senior Citizen\",B1008,B1015)))","v":250000},0,{"$f":"O994","v":250000},null,null,null,null,null,null,null,{"$f":"Z993+1","v":5000001},10000000,0.1]
[{"$f":"B994+1","v":250001},500000,0.05,{"$f":"B994","v":250000},{"$f":"(B995-B994)*C995","v":12500},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O994+1","v":250001},500000,0.05,null,{"$f":"$E$3","v":"Male"},null,{"$f":"INDEX($T$938:$T$941,MATCH($R$937,$R$938:$R$941,0))","v":{"$error":"#N/A"}},null,null,{"$f":"IF($S$1001=37%,25%,IF($S$1001=25%,15%,IF($S$1001=15%,10%,0)))","v":0},null,{"$f":"Z994+1","v":10000001},20000000,0.15]
[{"$f":"B995+1","v":500001},1000000,0.2,{"$f":"B995","v":500000},{"$f":"E995+(B996-B995)*C996","v":112500},0,0.04,{"$f":"IF(I994=C998,E997+ROUND((H994-J994),0)*I994,IF(I994=C997,E996+ROUND((H994-J994)*I994,0),IF(I994=C996,E995+ROUND((H994-J994)*I994,0),IF(I994=C995,E994+ROUND((H994-J994)*I994,0),E993+ROUND((H994-J994)*I994,0)))))","v":0},{"$f":"MIN(K998:L998)","v":0},{"$f":"ROUND(SUM(H996+I996)*M994,0)","v":0},{"$f":"SUM(H996:J996)","v":0},null,null,{"$f":"O995+1","v":500001},1000000,0.2,null,"Male",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(112500),IF($T$943>500000,($T$943-500000)*20%+(12500),IF($T$943>250000,($T$943-250000)*5%,\"0\")))","v":"0"},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(112500),IF($U$1001>500000,($U$1001-500000)*20%+(12500),IF($U$1001>250000,($U$1001-250000)*5%,\"0\")))","v":1312500},{"$f":"ROUND(T996*$S$1001,0)","v":0},{"$f":"ROUND(U996*$W$995,0)","v":0},{"$f":"T996+V996-U996-W996","v":-1312500},{"$f":"Z995+1","v":20000001},50000000,0.25]
[{"$f":"B996+1","v":1000001},null,0.3,{"$f":"B996","v":1000000},{"$f":"IF(J994=0,0,E996)","v":0},{"$f":"L994","v":0},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O996+1","v":1000001},0,0.3,null,"Female",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(112500),IF($T$943>500000,($T$943-500000)*20%+(12500),IF($T$943>250000,($T$943-250000)*5%,\"0\")))","v":"0"},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(112500),IF($U$1001>500000,($U$1001-500000)*20%+(12500),IF($U$1001>250000,($U$1001-250000)*5%,\"0\")))","v":1312500},{"$f":"ROUND(T997*$S$1001,0)","v":0},{"$f":"ROUND(U997*$W$995,0)","v":0},{"$f":"T997+V997-U997-W997","v":-1312500},{"$f":"Z996+1","v":50000001},null,0.37]
["Surcharge Limit",null,null,{"$f":"IF(L994=10%,5000000,IF(L994=15%,10000000,IF(L994=25%,20000000,50000000)))","v":50000000},null,null,null,{"$f":"D998","v":50000000},{"$f":"IF(H994>H998,H994-H998,0)","v":0},{"$f":"IF(I998>0,ROUND(I998*I994,0),0)","v":0},{"$f":"IF(H998>=D998,Q998+(I998-J998),(I998-J998))","v":0},{"$f":"IF(H996>0,ROUND(H996*L994,0),0)","v":0},{"$f":"IF(K998>L998,0,L998-K998)","v":0},{"$f":"O997+1","v":1},0,0,{"$f":"W996","v":0},"Senior Citizen",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(120000),IF($T$943>500000,($T$943-500000)*20%+(20000),IF($T$943>300000,($T$943-300000)*10%,\"0\")))","v":"0"},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(110000),IF($U$1001>500000,($U$1001-500000)*20%+(10000),IF($U$1001>300000,($U$1001-300000)*5%,\"0\")))","v":1310000},{"$f":"ROUND(T998*$S$1001,0)","v":0},{"$f":"ROUND(U998*$W$995,0)","v":0},{"$f":"T998+V998-U998-W998","v":-1310000}]
["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H996,IF($E$3=\"Female\",H1003,IF($E$3=\"Senior Citizen\",H1010,H1017)))","v":0},null,"Very Senior Citizen",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(100000),IF($T$943>500000,($T$943-500000)*20%,\"0\"))","v":"0"},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(100000),IF($U$1001>500000,($U$1001-500000)*20%,\"0\"))","v":1300000},{"$f":"ROUND(T999*$S$1001,0)","v":0},{"$f":"ROUND(U999*$W$995,0)","v":0},{"$f":"T999+V999-U999-W999","v":-1300000}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I996,IF($E$3=\"Female\",I1003,IF($E$3=\"Senior Citizen\",I1010,I1017)))","v":0}]
[0,250000,0,0,0,0,0,{"$f":"H994","v":0},{"$f":"VLOOKUP(H1001,A1001:C1005,3)","v":0},{"$f":"INDEX(D1001:D1005,MATCH(I1001,C1001:C1005,0))","v":0},{"$f":"INDEX(E1001:E1005,MATCH(I1001,C1001:C1005,0))","v":0},{"$f":"L994","v":0},0.04,"E. CESS",null,{"$f":"IF($E$3=\"Male\",J996,IF($E$3=\"Female\",J1003,IF($E$3=\"Senior Citizen\",J1010,J1017)))","v":0},null,"Tax Income",{"$f":"L994","v":0},{"$f":"$E$4","v":1722000},{"$f":"IF($S$1001=T1006,S1005,IF(S1001=T1005,S1004,IF(S1001=T1004,S1003,S1002)))","v":5000000}]
[{"$f":"B1001+1","v":250001},500000,0.05,{"$f":"B1001","v":250000},{"$f":"(B1002-B1001)*C1002","v":12500},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K996,IF($E$3=\"Female\",K1003,IF($E$3=\"Senior Citizen\",K1010,K1017)))","v":0},null,0,5000000,0,{"$f":"S1004","v":20000000}]
[{"$f":"B1002+1","v":500001},1000000,0.2,{"$f":"B1002","v":500000},{"$f":"E1002+(B1003-B1002)*C1003","v":112500},0,0.04,{"$f":"IF(I1001=C1005,E1004+ROUND((H1001-J1001),0)*I1001,IF(I1001=C1004,E1003+ROUND((H1001-J1001)*I1001,0),IF(I1001=C1003,E1002+ROUND((H1001-J1001)*I1001,0),IF(I1001=C1002,E1001+ROUND((H1001-J1001)*I1001,0),E1000+ROUND((H1001-J1001)*I1001,0)))))","v":0},{"$f":"MIN(K1005:L1005)","v":0},{"$f":"ROUND(SUM(H1003+I1003)*M1001,0)","v":0},{"$f":"SUM(H1003:J1003)","v":0},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A993,IF($E$3=\"Female\",A1000,IF($E$3=\"Senior Citizen\",A1007,A1014)))","v":"(below 60 years)"},null,{"$f":"S1002+1","v":5000001},10000000,0.1,{"$f":"$T$943-R1003+1","v":-5000000}]
[{"$f":"B1003+1","v":1000001},null,0.3,{"$f":"B1003","v":1000000},{"$f":"IF(J1001=0,0,E1003)","v":0},{"$f":"L1001","v":0},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M998,IF($E$3=\"Female\",M1005,IF($E$3=\"Senior Citizen\",M1012,M1019)))","v":0},null,{"$f":"S1003+1","v":10000001},20000000,0.15]
["Surcharge Limit",null,null,{"$f":"IF(L1001=10%,5000000,IF(L1001=15%,10000000,IF(L1001=25%,20000000,50000000)))","v":50000000},null,null,null,{"$f":"H998","v":50000000},{"$f":"IF(H1001>H1005,H1001-H1005,0)","v":0},{"$f":"IF(I1005>0,ROUND(I1005*I1001,0),0)","v":0},{"$f":"IF(H1005>=D1005,Q1005+(I1005-J1005),(I1005-J1005))","v":0},{"$f":"IF(H1003>0,ROUND(H1003*L1001,0),0)","v":0},{"$f":"IF(K1005>L1005,0,L1005-K1005)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K996,IF($E$3=\"Female\",K1003,IF($E$3=\"Senior Citizen\",K1010,K1017)))","v":0},{"$f":"W997","v":0},{"$f":"S1004+1","v":20000001},50000000,0.25]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess",null,null,null,null,{"$f":"S1005+1","v":50000001},null,0.37]
["(Above 60 year but less than 80)"]
[0,300000,0,0,0,0,0,{"$f":"H994","v":0},{"$f":"VLOOKUP(H1008,A1008:C1012,3)","v":0},{"$f":"INDEX(D1008:D1012,MATCH(I1008,C1008:C1012,0))","v":0},{"$f":"INDEX(E1008:E1012,MATCH(I1008,C1008:C1012,0))","v":0},{"$f":"L994","v":0},0.04]
[{"$f":"B1008+1","v":300001},500000,0.05,{"$f":"B1008","v":300000},{"$f":"(B1009-B1008)*C1009","v":10000},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B1009+1","v":500001},1000000,0.2,{"$f":"B1009","v":500000},{"$f":"E1009+(B1010-B1009)*C1010","v":110000},0,0.04,{"$f":"IF(I1008=C1012,E1011+ROUND((H1008-J1008),0)*I1008,IF(I1008=C1011,E1010+ROUND((H1008-J1008)*I1008,0),IF(I1008=C1010,E1009+ROUND((H1008-J1008)*I1008,0),IF(I1008=C1009,E1008+ROUND((H1008-J1008)*I1008,0),E1007+ROUND((H1008-J1008)*I1008,0)))))","v":0},{"$f":"MIN(K1012:L1012)","v":0},{"$f":"ROUND(SUM(H1010+I1010)*M1008,0)","v":0},{"$f":"SUM(H1010:J1010)","v":0}]
[{"$f":"B1010+1","v":1000001},null,0.3,{"$f":"B1010","v":1000000},{"$f":"IF(J1008=0,0,E1010)","v":0},{"$f":"L1008","v":0},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L1008=10%,5000000,IF(L1008=15%,10000000,IF(L1008=25%,20000000,50000000)))","v":50000000},null,null,null,{"$f":"H1005","v":50000000},{"$f":"IF(H1008>H1012,H1008-H1012,0)","v":0},{"$f":"IF(I1012>0,ROUND(I1012*I1008,0),0)","v":0},{"$f":"IF(H1012>=D1012,Q1012+(I1012-J1012),(I1012-J1012))","v":0},{"$f":"IF(H1010>0,ROUND(H1010*L1008,0),0)","v":0},{"$f":"IF(K1012>L1012,0,L1012-K1012)","v":0},null,null,null,{"$f":"W998","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H994","v":0},{"$f":"VLOOKUP(H1015,A1015:C1019,3)","v":0},{"$f":"INDEX(D1015:D1019,MATCH(I1015,C1015:C1019,0))","v":0},{"$f":"INDEX(E1015:E1019,MATCH(I1015,C1015:C1019,0))","v":0},{"$f":"L994","v":0},0.04]
[{"$f":"B1015+1","v":500001},1000000,0.2,{"$f":"B1015","v":500000},{"$f":"(B1016-B1015)*C1016","v":100000},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B1016+1","v":1000001},null,0.3,{"$f":"B1016","v":1000000},{"$f":"IF(J1015=0,0,E1016)","v":0},0,0.04,{"$f":"IF(I1015=C1019,E1018+ROUND((H1015-J1015),0)*I1015,IF(I1015=C1018,E1017+ROUND((H1015-J1015)*I1015,0),IF(I1015=C1017,E1016+ROUND((H1015-J1015)*I1015,0),IF(I1015=C1016,E1015+ROUND((H1015-J1015)*I1015,0),E1014+ROUND((H1015-J1015)*I1015,0)))))","v":0},{"$f":"MIN(K1019:L1019)","v":0},{"$f":"ROUND(SUM(H1017+I1017)*M1015,0)","v":0},{"$f":"SUM(H1017:J1017)","v":0}]
[null,null,null,null,null,{"$f":"L1015","v":0},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L1015=10%,5000000,IF(L1015=15%,10000000,IF(L1015=25%,20000000,50000000)))","v":50000000},null,null,null,{"$f":"H1012","v":50000000},{"$f":"IF(H1015>H1019,H1015-H1019,0)","v":0},{"$f":"IF(I1019>0,ROUND(I1019*I1015,0),0)","v":0},{"$f":"IF(H1019>=D1019,Q1019+(I1019-J1019),(I1019-J1019))","v":0},{"$f":"IF(H1017>0,ROUND(H1017*L1015,0),0)","v":0},{"$f":"IF(K1019>L1019,0,L1019-K1019)","v":0},null,null,null,{"$f":"W999","v":0}]
[null,null,2020,{"$f":"C1020+1","v":2021},null,"2020-21"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit","Tax Category",null,"Tax (inluding addition income)","Tax (excluding addition income)","Surchange on whole amt","Relief (if amt > one crore",null,"Surcharge Table (2019-20)"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C1020","v":2020},{"$f":"D1020","v":2021},null,null,null,null,null,null,null,null,0,5000000,0]
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[{"$f":"B1023+1","v":250001},500000,0.05,{"$f":"B1023","v":250000},{"$f":"(B1024-B1023)*C1024","v":12500},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,{"$f":"O1023+1","v":250001},500000,0.05,null,{"$f":"$E$3","v":"Male"},null,{"$f":"INDEX($T$938:$T$941,MATCH($R$937,$R$938:$R$941,0))","v":{"$error":"#N/A"}},null,null,{"$f":"IF($S$1001=37%,25%,IF($S$1001=25%,15%,IF($S$1001=15%,10%,0)))","v":0},null,{"$f":"Z1023+1","v":10000001},20000000,0.15]
[{"$f":"B1024+1","v":500001},1000000,0.2,{"$f":"B1024","v":500000},{"$f":"E1024+(B1025-B1024)*C1025","v":112500},0,0.04,{"$f":"IF(I1023=C1027,E1026+ROUND((H1023-J1023),0)*I1023,IF(I1023=C1026,E1025+ROUND((H1023-J1023)*I1023,0),IF(I1023=C1025,E1024+ROUND((H1023-J1023)*I1023,0),IF(I1023=C1024,E1023+ROUND((H1023-J1023)*I1023,0),E1022+ROUND((H1023-J1023)*I1023,0)))))","v":0},{"$f":"MIN(K1027:L1027)","v":0},{"$f":"ROUND(SUM(H1025+I1025)*M1023,0)","v":0},{"$f":"SUM(H1025:J1025)","v":0},null,null,{"$f":"O1024+1","v":500001},1000000,0.2,null,"Male",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(112500),IF($T$943>500000,($T$943-500000)*20%+(12500),IF($T$943>250000,($T$943-250000)*5%,\"0\")))","v":"0"},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(112500),IF($U$1001>500000,($U$1001-500000)*20%+(12500),IF($U$1001>250000,($U$1001-250000)*5%,\"0\")))","v":1312500},{"$f":"ROUND(T1025*$S$1001,0)","v":0},{"$f":"ROUND(U1025*$W$995,0)","v":0},{"$f":"T1025+V1025-U1025-W1025","v":-1312500},{"$f":"Z1024+1","v":20000001},50000000,0.25]
[{"$f":"B1025+1","v":1000001},null,0.3,{"$f":"B1025","v":1000000},{"$f":"IF(J1023=0,0,E1025)","v":0},{"$f":"L1023","v":0},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.",{"$f":"O1025+1","v":1000001},0,0.3,null,"Female",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(112500),IF($T$943>500000,($T$943-500000)*20%+(12500),IF($T$943>250000,($T$943-250000)*5%,\"0\")))","v":"0"},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(112500),IF($U$1001>500000,($U$1001-500000)*20%+(12500),IF($U$1001>250000,($U$1001-250000)*5%,\"0\")))","v":1312500},{"$f":"ROUND(T1026*$S$1001,0)","v":0},{"$f":"ROUND(U1026*$W$995,0)","v":0},{"$f":"T1026+V1026-U1026-W1026","v":-1312500},{"$f":"Z1025+1","v":50000001},null,0.37]
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["Female",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","TAX CALCULALTION",null,{"$f":"IF($E$3=\"Male\",H1025,IF($E$3=\"Female\",H1032,IF($E$3=\"Senior Citizen\",H1039,H1046)))","v":0},null,"Very Senior Citizen",null,{"$f":"IF($T$943>1000000,($T$943-1000000)*30%+(100000),IF($T$943>500000,($T$943-500000)*20%,\"0\"))","v":"0"},{"$f":"IF($U$1001>1000000,($U$1001-1000000)*30%+(100000),IF($U$1001>500000,($U$1001-500000)*20%,\"0\"))","v":1300000},{"$f":"ROUND(T1028*$S$1001,0)","v":0},{"$f":"ROUND(U1028*$W$995,0)","v":0},{"$f":"T1028+V1028-U1028-W1028","v":-1300000}]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"SURCHARGE",null,{"$f":"IF($E$3=\"Male\",I1025,IF($E$3=\"Female\",I1032,IF($E$3=\"Senior Citizen\",I1039,I1046)))","v":0}]
[0,250000,0,0,0,0,0,{"$f":"H1023","v":0},{"$f":"VLOOKUP(H1030,A1030:C1034,3)","v":0},{"$f":"INDEX(D1030:D1034,MATCH(I1030,C1030:C1034,0))","v":0},{"$f":"INDEX(E1030:E1034,MATCH(I1030,C1030:C1034,0))","v":0},{"$f":"L1023","v":0},0.04,"E. CESS",null,{"$f":"IF($E$3=\"Male\",J1025,IF($E$3=\"Female\",J1032,IF($E$3=\"Senior Citizen\",J1039,J1046)))","v":0},null,"Tax Income",{"$f":"L1023","v":0},{"$f":"$E$4","v":1722000},{"$f":"IF($S$1001=T1035,S1034,IF(S1030=T1034,S1033,IF(S1030=T1033,S1032,S1031)))","v":5000000}]
[{"$f":"B1030+1","v":250001},500000,0.05,{"$f":"B1030","v":250000},{"$f":"(B1031-B1030)*C1031","v":12500},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE",null,null,"TOTAL TAX DUE",null,{"$f":"IF($E$3=\"Male\",K1025,IF($E$3=\"Female\",K1032,IF($E$3=\"Senior Citizen\",K1039,K1046)))","v":0},null,0,5000000,0,{"$f":"S1033","v":20000000}]
[{"$f":"B1031+1","v":500001},1000000,0.2,{"$f":"B1031","v":500000},{"$f":"E1031+(B1032-B1031)*C1032","v":112500},0,0.04,{"$f":"IF(I1030=C1034,E1033+ROUND((H1030-J1030),0)*I1030,IF(I1030=C1033,E1032+ROUND((H1030-J1030)*I1030,0),IF(I1030=C1032,E1031+ROUND((H1030-J1030)*I1030,0),IF(I1030=C1031,E1030+ROUND((H1030-J1030)*I1030,0),E1029+ROUND((H1030-J1030)*I1030,0)))))","v":0},{"$f":"MIN(K1034:L1034)","v":0},{"$f":"ROUND(SUM(H1032+I1032)*M1030,0)","v":0},{"$f":"SUM(H1032:J1032)","v":0},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A1022,IF($E$3=\"Female\",A1029,IF($E$3=\"Senior Citizen\",A1036,A1043)))","v":"(below 60 years)"},null,{"$f":"S1031+1","v":5000001},10000000,0.1,{"$f":"$T$943-R1032+1","v":-5000000}]
[{"$f":"B1032+1","v":1000001},null,0.3,{"$f":"B1032","v":1000000},{"$f":"IF(J1030=0,0,E1032)","v":0},{"$f":"L1030","v":0},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M1027,IF($E$3=\"Female\",M1034,IF($E$3=\"Senior Citizen\",M1041,M1048)))","v":0},null,{"$f":"S1032+1","v":10000001},20000000,0.15]
["Surcharge Limit",null,null,{"$f":"IF(L1030=10%,5000000,IF(L1030=15%,10000000,IF(L1030=25%,20000000,50000000)))","v":50000000},null,null,null,{"$f":"H1027","v":50000000},{"$f":"IF(H1030>H1034,H1030-H1034,0)","v":0},{"$f":"IF(I1034>0,ROUND(I1034*I1030,0),0)","v":0},{"$f":"IF(H1034>=D1034,Q1034+(I1034-J1034),(I1034-J1034))","v":0},{"$f":"IF(H1032>0,ROUND(H1032*L1030,0),0)","v":0},{"$f":"IF(K1034>L1034,0,L1034-K1034)","v":0},"Tax Due",null,{"$f":"IF($E$3=\"Male\",K1025,IF($E$3=\"Female\",K1032,IF($E$3=\"Senior Citizen\",K1039,K1046)))","v":0},{"$f":"W1026","v":0},{"$f":"S1033+1","v":20000001},50000000,0.25]
["Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess",null,null,null,null,{"$f":"S1034+1","v":50000001},null,0.37]
["(Above 60 year but less than 80)"]
[0,300000,0,0,0,0,0,{"$f":"H1023","v":0},{"$f":"VLOOKUP(H1037,A1037:C1041,3)","v":0},{"$f":"INDEX(D1037:D1041,MATCH(I1037,C1037:C1041,0))","v":0},{"$f":"INDEX(E1037:E1041,MATCH(I1037,C1037:C1041,0))","v":0},{"$f":"L1023","v":0},0.04]
[{"$f":"B1037+1","v":300001},500000,0.05,{"$f":"B1037","v":300000},{"$f":"(B1038-B1037)*C1038","v":10000},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B1038+1","v":500001},1000000,0.2,{"$f":"B1038","v":500000},{"$f":"E1038+(B1039-B1038)*C1039","v":110000},0,0.04,{"$f":"IF(I1037=C1041,E1040+ROUND((H1037-J1037),0)*I1037,IF(I1037=C1040,E1039+ROUND((H1037-J1037)*I1037,0),IF(I1037=C1039,E1038+ROUND((H1037-J1037)*I1037,0),IF(I1037=C1038,E1037+ROUND((H1037-J1037)*I1037,0),E1036+ROUND((H1037-J1037)*I1037,0)))))","v":0},{"$f":"MIN(K1041:L1041)","v":0},{"$f":"ROUND(SUM(H1039+I1039)*M1037,0)","v":0},{"$f":"SUM(H1039:J1039)","v":0}]
[{"$f":"B1039+1","v":1000001},null,0.3,{"$f":"B1039","v":1000000},{"$f":"IF(J1037=0,0,E1039)","v":0},{"$f":"L1037","v":0},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L1037=10%,5000000,IF(L1037=15%,10000000,IF(L1037=25%,20000000,50000000)))","v":50000000},null,null,null,{"$f":"H1034","v":50000000},{"$f":"IF(H1037>H1041,H1037-H1041,0)","v":0},{"$f":"IF(I1041>0,ROUND(I1041*I1037,0),0)","v":0},{"$f":"IF(H1041>=D1041,Q1041+(I1041-J1041),(I1041-J1041))","v":0},{"$f":"IF(H1039>0,ROUND(H1039*L1037,0),0)","v":0},{"$f":"IF(K1041>L1041,0,L1041-K1041)","v":0},null,null,null,{"$f":"W1027","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
[0,500000,0,0,0,0,0,{"$f":"H1023","v":0},{"$f":"VLOOKUP(H1044,A1044:C1048,3)","v":0},{"$f":"INDEX(D1044:D1048,MATCH(I1044,C1044:C1048,0))","v":0},{"$f":"INDEX(E1044:E1048,MATCH(I1044,C1044:C1048,0))","v":0},{"$f":"L1023","v":0},0.04]
[{"$f":"B1044+1","v":500001},1000000,0.2,{"$f":"B1044","v":500000},{"$f":"(B1045-B1044)*C1045","v":100000},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
[{"$f":"B1045+1","v":1000001},null,0.3,{"$f":"B1045","v":1000000},{"$f":"IF(J1044=0,0,E1045)","v":0},0,0.04,{"$f":"IF(I1044=C1048,E1047+ROUND((H1044-J1044),0)*I1044,IF(I1044=C1047,E1046+ROUND((H1044-J1044)*I1044,0),IF(I1044=C1046,E1045+ROUND((H1044-J1044)*I1044,0),IF(I1044=C1045,E1044+ROUND((H1044-J1044)*I1044,0),E1043+ROUND((H1044-J1044)*I1044,0)))))","v":0},{"$f":"MIN(K1048:L1048)","v":0},{"$f":"ROUND(SUM(H1046+I1046)*M1044,0)","v":0},{"$f":"SUM(H1046:J1046)","v":0}]
[null,null,null,null,null,{"$f":"L1044","v":0},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L1044=10%,5000000,IF(L1044=15%,10000000,IF(L1044=25%,20000000,50000000)))","v":50000000},null,null,null,{"$f":"H1041","v":50000000},{"$f":"IF(H1044>H1048,H1044-H1048,0)","v":0},{"$f":"IF(I1048>0,ROUND(I1048*I1044,0),0)","v":0},{"$f":"IF(H1048>=D1048,Q1048+(I1048-J1048),(I1048-J1048))","v":0},{"$f":"IF(H1046>0,ROUND(H1046*L1044,0),0)","v":0},{"$f":"IF(K1048>L1048,0,L1048-K1048)","v":0},null,null,null,{"$f":"W1028","v":0}]
[null,null,2021,{"$f":"C1049+1","v":2022},null,"2021-22"]
["Male",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess","Tax Range",null,null,"Basic Exemtion limit","Tax Category",null,"Tax (inluding addition income)","Tax (excluding addition income)","Surchange on whole amt","Relief (if amt > one crore",null,"Surcharge Table (2019-20)"]
["(below 60 years)",null,null,null,null,null,null,null,null,null,null,null,null,"F.Year",{"$f":"C1049","v":2021},{"$f":"D1049","v":2022},null,null,null,null,null,null,null,null,0,5000000,0]
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[{"$f":"B1060+1","v":500001},1000000,0.2,{"$f":"B1060","v":500000},{"$f":"E1060+(B1061-B1060)*C1061","v":112500},0,0.04,{"$f":"IF(I1059=C1063,E1062+ROUND((H1059-J1059),0)*I1059,IF(I1059=C1062,E1061+ROUND((H1059-J1059)*I1059,0),IF(I1059=C1061,E1060+ROUND((H1059-J1059)*I1059,0),IF(I1059=C1060,E1059+ROUND((H1059-J1059)*I1059,0),E1058+ROUND((H1059-J1059)*I1059,0)))))","v":0},{"$f":"MIN(K1063:L1063)","v":0},{"$f":"ROUND(SUM(H1061+I1061)*M1059,0)","v":0},{"$f":"SUM(H1061:J1061)","v":0},null,null,"Age Defined",null,{"$f":"IF($E$3=\"Male\",A1051,IF($E$3=\"Female\",A1058,IF($E$3=\"Senior Citizen\",A1065,A1072)))","v":"(below 60 years)"},null,{"$f":"S1060+1","v":5000001},10000000,0.1,{"$f":"$T$943-R1061+1","v":-5000000}]
[{"$f":"B1061+1","v":1000001},null,0.3,{"$f":"B1061","v":1000000},{"$f":"IF(J1059=0,0,E1061)","v":0},{"$f":"L1059","v":0},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R.","Marginal Releif",null,{"$f":"IF($E$3=\"Male\",M1056,IF($E$3=\"Female\",M1063,IF($E$3=\"Senior Citizen\",M1070,M1077)))","v":0},null,{"$f":"S1061+1","v":10000001},20000000,0.15]
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["(Above 60 year but less than 80)"]
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[{"$f":"B1067+1","v":500001},1000000,0.2,{"$f":"B1067","v":500000},{"$f":"E1067+(B1068-B1067)*C1068","v":110000},0,0.04,{"$f":"IF(I1066=C1070,E1069+ROUND((H1066-J1066),0)*I1066,IF(I1066=C1069,E1068+ROUND((H1066-J1066)*I1066,0),IF(I1066=C1068,E1067+ROUND((H1066-J1066)*I1066,0),IF(I1066=C1067,E1066+ROUND((H1066-J1066)*I1066,0),E1065+ROUND((H1066-J1066)*I1066,0)))))","v":0},{"$f":"MIN(K1070:L1070)","v":0},{"$f":"ROUND(SUM(H1068+I1068)*M1066,0)","v":0},{"$f":"SUM(H1068:J1068)","v":0}]
[{"$f":"B1068+1","v":1000001},null,0.3,{"$f":"B1068","v":1000000},{"$f":"IF(J1066=0,0,E1068)","v":0},{"$f":"L1066","v":0},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
["Surcharge Limit",null,null,{"$f":"IF(L1066=10%,5000000,IF(L1066=15%,10000000,IF(L1066=25%,20000000,50000000)))","v":50000000},null,null,null,{"$f":"H1063","v":50000000},{"$f":"IF(H1066>H1070,H1066-H1070,0)","v":0},{"$f":"IF(I1070>0,ROUND(I1070*I1066,0),0)","v":0},{"$f":"IF(H1070>=D1070,Q1070+(I1070-J1070),(I1070-J1070))","v":0},{"$f":"IF(H1068>0,ROUND(H1068*L1066,0),0)","v":0},{"$f":"IF(K1070>L1070,0,L1070-K1070)","v":0},null,null,null,{"$f":"W1056","v":0}]
["Very Senior Citizen",null,null,"TAX MARGIN","TAX AT MARGIN","SUR RATE","E.Cess","TAXABLE INCOME ","TAX RATE APPLY","TAX MARGIN SLAB","TAX SLAB","Surch.Rate","E.Cess"]
["(above 80 years)"]
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[{"$f":"B1073+1","v":500001},1000000,0.2,{"$f":"B1073","v":500000},{"$f":"(B1074-B1073)*C1074","v":100000},0,0.04,"TAX CALCULALTION","SURCHARGE","E. CESS","TOTAL TAX DUE"]
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[null,null,null,null,null,{"$f":"L1073","v":0},0.04,"Surcharge limit","Add.Tax Income","Add. Tax","Diff","Sur. Amt","M.R."]
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[]
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[null,{"$f":"C4","v":"1986-87"},"1987-88",{"$f":"'Tax Table (With Arr)'!P42","v":0},{"$f":"'Tax Table (With Arr)'!P43","v":0},{"$f":"'Tax Table (With Arr)'!P44","v":0},{"$f":"'Tax Table (With Arr)'!P45","v":0},{"$f":"'Tax Table (With Arr)'!P46","v":"Not defined"},{"$f":"'Tax Table (With Arr)'!P47","v":0},{"$f":"'Tax Table (With Arr)'!P48","v":0},{"$f":"'Tax Table (Without Arr)'!P42","v":0},{"$f":"'Tax Table (Without Arr)'!P43","v":0},{"$f":"'Tax Table (Without Arr)'!P44","v":0},{"$f":"'Tax Table (Without Arr)'!P45","v":0},{"$f":"'Tax Table (Without Arr)'!P46","v":"Not defined"},{"$f":"'Tax Table (Without Arr)'!P47","v":0},{"$f":"'Tax Table (Without Arr)'!P48","v":0},0,18000,18001,25000,25001,50000,50001,100000,100001,0,0,0.25,0.3,0.4,0.5,"5%,If Taxable Income is >50000","N.A.","Not defined","Not defined","Not defined","Not defined",0,2958722,null,null,{"$f":"'With Arr CFY'!P42","v":840250},{"$f":"'With Arr CFY'!P43","v":42013},{"$f":"'With Arr CFY'!P44","v":0},{"$f":"'With Arr CFY'!P45","v":882263}]
[null,"1987-88","1988-89",{"$f":"'Tax Table (With Arr)'!P71","v":0},{"$f":"'Tax Table (With Arr)'!P72","v":0},{"$f":"'Tax Table (With Arr)'!P73","v":0},{"$f":"'Tax Table (With Arr)'!P74","v":0},{"$f":"'Tax Table (With Arr)'!P75","v":"Not defined"},{"$f":"'Tax Table (With Arr)'!P76","v":0},{"$f":"'Tax Table (With Arr)'!P77","v":0},{"$f":"'Tax Table (Without Arr)'!P71","v":0},{"$f":"'Tax Table (Without Arr)'!P72","v":0},{"$f":"'Tax Table (Without Arr)'!P73","v":0},{"$f":"'Tax Table (Without Arr)'!P74","v":0},{"$f":"'Tax Table (Without Arr)'!P75","v":"Not defined"},{"$f":"'Tax Table (Without Arr)'!P76","v":0},{"$f":"'Tax Table (Without Arr)'!P77","v":0},0,18000,18001,25000,25001,50000,50001,100000,100001,0,0,0.25,0.3,0.4,0.5,"5%,If Taxable Income is >50000","N.A.","Not defined","Not defined","Not defined","Not defined",0,2958722,null,null,{"$f":"'With Arr CFY'!P71","v":840250},{"$f":"'With Arr CFY'!P72","v":42013},{"$f":"'With Arr CFY'!P73","v":0},{"$f":"'With Arr CFY'!P74","v":882263}]
[null,"1988-89","1989-90",{"$f":"'Tax Table (With Arr)'!P100","v":0},{"$f":"'Tax Table (With Arr)'!P101","v":0},{"$f":"'Tax Table (With Arr)'!P102","v":0},{"$f":"'Tax Table (With Arr)'!P103","v":0},{"$f":"'Tax Table (With Arr)'!P104","v":"Not defined"},{"$f":"'Tax Table (With Arr)'!P105","v":0},{"$f":"'Tax Table (With Arr)'!P106","v":0},{"$f":"'Tax Table (Without Arr)'!P100","v":0},{"$f":"'Tax Table (Without Arr)'!P101","v":0},{"$f":"'Tax Table (Without Arr)'!P102","v":0},{"$f":"'Tax Table (Without Arr)'!P103","v":0},{"$f":"'Tax Table (Without Arr)'!P104","v":"Not defined"},{"$f":"'Tax Table (Without Arr)'!P105","v":0},{"$f":"'Tax Table (Without Arr)'!P106","v":0},0,18000,18001,25000,25001,50000,50001,100000,100001,0,0,0.25,0.3,0.4,0.5,"5%,If Taxable Income is >50000","N.A.","Not defined","Not defined","Not defined","Not defined",0,2958722,null,null,{"$f":"'With Arr CFY'!P100","v":840250},{"$f":"'With Arr CFY'!P101","v":42013},{"$f":"'With Arr CFY'!P102","v":0},{"$f":"'With Arr CFY'!P103","v":882263}]
[null,"1989-90","1990-91",{"$f":"'Tax Table (With Arr)'!P129","v":0},{"$f":"'Tax Table (With Arr)'!P130","v":0},{"$f":"'Tax Table (With Arr)'!P131","v":0},{"$f":"'Tax Table (With Arr)'!P132","v":0},{"$f":"'Tax Table (With Arr)'!P133","v":"Not defined"},{"$f":"'Tax Table (With Arr)'!P134","v":0},{"$f":"'Tax Table (With Arr)'!P135","v":0},{"$f":"'Tax Table (Without Arr)'!P129","v":0},{"$f":"'Tax Table (Without Arr)'!P130","v":0},{"$f":"'Tax Table (Without Arr)'!P131","v":0},{"$f":"'Tax Table (Without Arr)'!P132","v":0},{"$f":"'Tax Table (Without Arr)'!P133","v":"Not defined"},{"$f":"'Tax Table (Without Arr)'!P134","v":0},{"$f":"'Tax Table (Without Arr)'!P135","v":0},0,18000,18001,25000,25001,50000,50001,100000,100001,0,0,0.2,0.3,0.4,0.5,"8%,If Taxable Income is >50000","N.A.","Not defined","Not defined","Not defined","Not defined",0,3043256,null,null,{"$f":"'With Arr CFY'!P129","v":839900},{"$f":"'With Arr CFY'!P130","v":67192},{"$f":"'With Arr CFY'!P131","v":0},{"$f":"'With Arr CFY'!P132","v":907092},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0.33333333333333331,12000,null,"2001-02",null,"Min.",null,"Max."]
[null,"1990-91","1991-92",{"$f":"'Tax Table (With Arr)'!P158","v":0},{"$f":"'Tax Table (With Arr)'!P159","v":0},{"$f":"'Tax Table (With Arr)'!P160","v":0},{"$f":"'Tax Table (With Arr)'!P161","v":0},{"$f":"'Tax Table (With Arr)'!P162","v":"Not defined"},{"$f":"'Tax Table (With Arr)'!P163","v":0},{"$f":"'Tax Table (With Arr)'!P164","v":0},{"$f":"'Tax Table (Without Arr)'!P158","v":0},{"$f":"'Tax Table (Without Arr)'!P159","v":0},{"$f":"'Tax Table (Without Arr)'!P160","v":0},{"$f":"'Tax Table (Without Arr)'!P161","v":0},{"$f":"'Tax Table (Without Arr)'!P162","v":"Not defined"},{"$f":"'Tax Table (Without Arr)'!P163","v":0},{"$f":"'Tax Table (Without Arr)'!P164","v":0},0,22000,22001,30000,30001,50000,50001,100000,100001,0,0,0.2,0.3,0.4,0.5,"12%,If Taxable Income is >75000","N.A.","Not defined","Not defined","Not defined","Not defined",0,3155970,null,null,{"$f":"'With Arr CFY'!P158","v":838600},{"$f":"'With Arr CFY'!P159","v":100632},{"$f":"'With Arr CFY'!P160","v":0},{"$f":"'With Arr CFY'!P161","v":939232},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0.33333333333333331,12000,null,0,150000,0.33333333333333331,30000]
[null,"1991-92","1992-93",{"$f":"'Tax Table (With Arr)'!P187","v":0},{"$f":"'Tax Table (With Arr)'!P188","v":0},{"$f":"'Tax Table (With Arr)'!P189","v":0},{"$f":"'Tax Table (With Arr)'!P190","v":0},{"$f":"'Tax Table (With Arr)'!P191","v":"Not defined"},{"$f":"'Tax Table (With Arr)'!P192","v":0},{"$f":"'Tax Table (With Arr)'!P193","v":0},{"$f":"'Tax Table (Without Arr)'!P187","v":0},{"$f":"'Tax Table (Without Arr)'!P188","v":0},{"$f":"'Tax Table (Without Arr)'!P189","v":0},{"$f":"'Tax Table (Without Arr)'!P190","v":0},{"$f":"'Tax Table (Without Arr)'!P191","v":"Not defined"},{"$f":"'Tax Table (Without Arr)'!P192","v":0},{"$f":"'Tax Table (Without Arr)'!P193","v":0},0,22000,22001,30000,30001,50000,50001,100000,100001,0,0,0.2,0.3,0.4,0.5,"12%,If Taxable Income is >100000","N.A.","Not defined","Not defined","Not defined","Not defined",0,3155970,null,null,{"$f":"'With Arr CFY'!P187","v":838600},{"$f":"'With Arr CFY'!P188","v":100632},{"$f":"'With Arr CFY'!P189","v":0},{"$f":"'With Arr CFY'!P190","v":939232},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0.33333333333333331,12000,null,{"$f":"BW9+1","v":150001},300000,null,null,25000]
[null,"1992-93","1993-94",{"$f":"'Tax Table (With Arr)'!P216","v":0},{"$f":"'Tax Table (With Arr)'!P217","v":0},{"$f":"'Tax Table (With Arr)'!P218","v":0},{"$f":"'Tax Table (With Arr)'!P219","v":0},{"$f":"'Tax Table (With Arr)'!P220","v":"Not defined"},{"$f":"'Tax Table (With Arr)'!P221","v":0},{"$f":"'Tax Table (With Arr)'!P222","v":0},{"$f":"'Tax Table (Without Arr)'!P216","v":0},{"$f":"'Tax Table (Without Arr)'!P217","v":0},{"$f":"'Tax Table (Without Arr)'!P218","v":0},{"$f":"'Tax Table (Without Arr)'!P219","v":0},{"$f":"'Tax Table (Without Arr)'!P220","v":"Not defined"},{"$f":"'Tax Table (Without Arr)'!P221","v":0},{"$f":"'Tax Table (Without Arr)'!P222","v":0},0,28000,28001,50000,50001,100000,100001,0,1,0,0,0.2,0.3,0.4,0,"12%,If Taxable Income is >100000","N.A.","Not defined","Not defined","Not defined","Not defined",0,3155970,null,null,{"$f":"'With Arr CFY'!P216","v":668200},{"$f":"'With Arr CFY'!P217","v":80184},{"$f":"'With Arr CFY'!P218","v":0},{"$f":"'With Arr CFY'!P219","v":748384},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0.33333333333333331,12000,null,{"$f":"BW10+1","v":300001},500000,null,null,20000]
[null,"1993-94","1994-95",{"$f":"'Tax Table (With Arr)'!P245","v":0},{"$f":"'Tax Table (With Arr)'!P246","v":0},{"$f":"'Tax Table (With Arr)'!P247","v":0},{"$f":"'Tax Table (With Arr)'!P248","v":0},{"$f":"'Tax Table (With Arr)'!P249","v":"Not defined"},{"$f":"'Tax Table (With Arr)'!P250","v":0},{"$f":"'Tax Table (With Arr)'!P251","v":0},{"$f":"'Tax Table (Without Arr)'!P245","v":0},{"$f":"'Tax Table (Without Arr)'!P246","v":0},{"$f":"'Tax Table (Without Arr)'!P247","v":0},{"$f":"'Tax Table (Without Arr)'!P248","v":0},{"$f":"'Tax Table (Without Arr)'!P249","v":"Not defined"},{"$f":"'Tax Table (Without Arr)'!P250","v":0},{"$f":"'Tax Table (Without Arr)'!P251","v":0},0,30000,30001,50000,50001,100000,100001,0,1,0,0,0.2,0.3,0.4,0,"12%,If Taxable Income is >100000","N.A.","Not defined","Not defined","Not defined","Not defined",0,3155970,null,null,{"$f":"'With Arr CFY'!P245","v":667800},{"$f":"'With Arr CFY'!P246","v":80136},{"$f":"'With Arr CFY'!P247","v":0},{"$f":"'With Arr CFY'!P248","v":747936},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0.33333333333333331,15000,null,{"$f":"BW11+1","v":500001},null,null,null,0]
[null,"1994-95","1995-96",{"$f":"'Tax Table (With Arr)'!P274","v":0},{"$f":"'Tax Table (With Arr)'!P275","v":0},{"$f":"'Tax Table (With Arr)'!P276","v":0},{"$f":"'Tax Table (With Arr)'!P277","v":0},{"$f":"'Tax Table (With Arr)'!P278","v":"Not defined"},{"$f":"'Tax Table (With Arr)'!P279","v":0},{"$f":"'Tax Table (With Arr)'!P280","v":0},{"$f":"'Tax Table (Without Arr)'!P274","v":0},{"$f":"'Tax Table (Without Arr)'!P275","v":0},{"$f":"'Tax Table (Without Arr)'!P276","v":0},{"$f":"'Tax Table (Without Arr)'!P277","v":0},{"$f":"'Tax Table (Without Arr)'!P278","v":"Not defined"},{"$f":"'Tax Table (Without Arr)'!P279","v":0},{"$f":"'Tax Table (Without Arr)'!P280","v":0},0,35000,35001,60000,60001,120000,120001,0,1,0,0,0.2,0.3,0.4,0,"Nil","N.A.","Not defined","Not defined","Not defined","Not defined",0,2817830,null,null,{"$f":"'With Arr CFY'!P274","v":663800},{"$f":"'With Arr CFY'!P275","v":0},{"$f":"'With Arr CFY'!P276","v":0},{"$f":"'With Arr CFY'!P277","v":663800},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0.33333333333333331,15000]
[null,"1995-96","1996-97",{"$f":"'Tax Table (With Arr)'!P303","v":0},{"$f":"'Tax Table (With Arr)'!P304","v":0},{"$f":"'Tax Table (With Arr)'!P305","v":0},{"$f":"'Tax Table (With Arr)'!P306","v":0},{"$f":"'Tax Table (With Arr)'!P307","v":"Not defined"},{"$f":"'Tax Table (With Arr)'!P308","v":0},{"$f":"'Tax Table (With Arr)'!P309","v":0},{"$f":"'Tax Table (Without Arr)'!P303","v":0},{"$f":"'Tax Table (Without Arr)'!P304","v":0},{"$f":"'Tax Table (Without Arr)'!P305","v":0},{"$f":"'Tax Table (Without Arr)'!P306","v":0},{"$f":"'Tax Table (Without Arr)'!P307","v":"Not defined"},{"$f":"'Tax Table (Without Arr)'!P308","v":0},{"$f":"'Tax Table (Without Arr)'!P309","v":0},0,40000,40001,60000,60001,120000,120001,0,1,0,0,0.2,0.3,0.4,0,"Nil","N.A.","Not defined","Not defined","Not defined","Not defined",0,2817830,null,null,{"$f":"'With Arr CFY'!P303","v":662800},{"$f":"'With Arr CFY'!P304","v":0},{"$f":"'With Arr CFY'!P305","v":0},{"$f":"'With Arr CFY'!P306","v":662800},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0.33333333333333331,15000,null,"2002-03",null,"Min.",null,"Max."]
[null,"1996-97","1997-98",{"$f":"'Tax Table (With Arr)'!P332","v":0},{"$f":"'Tax Table (With Arr)'!P333","v":0},{"$f":"'Tax Table (With Arr)'!P334","v":0},{"$f":"'Tax Table (With Arr)'!P335","v":0},{"$f":"'Tax Table (With Arr)'!P336","v":"Not defined"},{"$f":"'Tax Table (With Arr)'!P337","v":0},{"$f":"'Tax Table (With Arr)'!P338","v":0},{"$f":"'Tax Table (Without Arr)'!P332","v":0},{"$f":"'Tax Table (Without Arr)'!P333","v":0},{"$f":"'Tax Table (Without Arr)'!P334","v":0},{"$f":"'Tax Table (Without Arr)'!P335","v":0},{"$f":"'Tax Table (Without Arr)'!P336","v":"Not defined"},{"$f":"'Tax Table (Without Arr)'!P337","v":0},{"$f":"'Tax Table (Without Arr)'!P338","v":0},0,40000,40001,60000,60001,120000,120001,0,1,0,0,0.15,0.3,0.4,0,"Nil","N.A.","Not defined","Not defined","Not defined","Not defined",0,2817830,null,null,{"$f":"'With Arr CFY'!P332","v":661800},{"$f":"'With Arr CFY'!P333","v":0},{"$f":"'With Arr CFY'!P334","v":0},{"$f":"'With Arr CFY'!P335","v":661800},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0.33333333333333331,15000,null,0,150000,0.33333333333333331,30000]
[null,"1997-98","1998-99",{"$f":"'Tax Table (With Arr)'!P361","v":0},{"$f":"'Tax Table (With Arr)'!P362","v":0},{"$f":"'Tax Table (With Arr)'!P363","v":0},{"$f":"'Tax Table (With Arr)'!P364","v":0},{"$f":"'Tax Table (With Arr)'!P365","v":"Not defined"},{"$f":"'Tax Table (With Arr)'!P366","v":0},{"$f":"'Tax Table (With Arr)'!P367","v":0},{"$f":"'Tax Table (Without Arr)'!P361","v":0},{"$f":"'Tax Table (Without Arr)'!P362","v":0},{"$f":"'Tax Table (Without Arr)'!P363","v":0},{"$f":"'Tax Table (Without Arr)'!P364","v":0},{"$f":"'Tax Table (Without Arr)'!P365","v":"Not defined"},{"$f":"'Tax Table (Without Arr)'!P366","v":0},{"$f":"'Tax Table (Without Arr)'!P367","v":0},0,40000,40001,60000,60001,150000,150001,0,1,0,0,0.1,0.2,0.3,0,"Nil","N.A.","Not defined","Not defined","Not defined","Not defined",0,2817830,null,null,{"$f":"'With Arr CFY'!P361","v":491600},{"$f":"'With Arr CFY'!P362","v":0},{"$f":"'With Arr CFY'!P363","v":0},{"$f":"'With Arr CFY'!P364","v":491600},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0.33333333333333331,20000,null,{"$f":"BW15+1","v":150001},300000,null,null,25000]
[null,"1998-99","1999-00",{"$f":"'Tax Table (With Arr)'!P390","v":0},{"$f":"'Tax Table (With Arr)'!P391","v":0},{"$f":"'Tax Table (With Arr)'!P392","v":0},{"$f":"'Tax Table (With Arr)'!P393","v":0},{"$f":"'Tax Table (With Arr)'!P394","v":"Not defined"},{"$f":"'Tax Table (With Arr)'!P395","v":0},{"$f":"'Tax Table (With Arr)'!P396","v":0},{"$f":"'Tax Table (Without Arr)'!P390","v":0},{"$f":"'Tax Table (Without Arr)'!P391","v":0},{"$f":"'Tax Table (Without Arr)'!P392","v":0},{"$f":"'Tax Table (Without Arr)'!P393","v":0},{"$f":"'Tax Table (Without Arr)'!P394","v":"Not defined"},{"$f":"'Tax Table (Without Arr)'!P395","v":0},{"$f":"'Tax Table (Without Arr)'!P396","v":0},0,50000,50001,60000,60001,150000,150001,0,1,0,0,0.1,0.2,0.3,0,"Nil","N.A.","Not defined","Not defined","Not defined","Not defined",0,2817830,null,null,{"$f":"'With Arr CFY'!P390","v":490600},{"$f":"'With Arr CFY'!P391","v":0},{"$f":"'With Arr CFY'!P392","v":0},{"$f":"'With Arr CFY'!P393","v":490600},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0.33333333333333331,25000,null,{"$f":"BW16+1","v":300001},500000,null,null,20000]
[null,"1999-00","2000-01",{"$f":"'Tax Table (With Arr)'!P419","v":0},{"$f":"'Tax Table (With Arr)'!P420","v":0},{"$f":"'Tax Table (With Arr)'!P421","v":0},{"$f":"'Tax Table (With Arr)'!P422","v":0},{"$f":"'Tax Table (With Arr)'!P423","v":"Not defined"},{"$f":"'Tax Table (With Arr)'!P424","v":0},{"$f":"'Tax Table (With Arr)'!P425","v":0},{"$f":"'Tax Table (Without Arr)'!P419","v":0},{"$f":"'Tax Table (Without Arr)'!P420","v":0},{"$f":"'Tax Table (Without Arr)'!P421","v":0},{"$f":"'Tax Table (Without Arr)'!P422","v":0},{"$f":"'Tax Table (Without Arr)'!P423","v":"Not defined"},{"$f":"'Tax Table (Without Arr)'!P424","v":0},{"$f":"'Tax Table (Without Arr)'!P425","v":0},0,50000,50001,60000,60001,150000,150001,0,1,0,0,0.1,0.2,0.3,0,"10%,If Taxable Income is >60000","N.A.","Not defined","Not defined","Not defined","Not defined",0,3099613,null,null,{"$f":"'With Arr CFY'!P419","v":490600},{"$f":"'With Arr CFY'!P420","v":49060},{"$f":"'With Arr CFY'!P421","v":0},{"$f":"'With Arr CFY'!P422","v":539660},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0.33333333333333331,20000,null,{"$f":"BW17+1","v":500001},null,null,null,0]
[null,"2000-01","2001-02",{"$f":"'Tax Table (With Arr)'!P448","v":0},{"$f":"'Tax Table (With Arr)'!P449","v":0},{"$f":"'Tax Table (With Arr)'!P450","v":0},{"$f":"'Tax Table (With Arr)'!P451","v":0},{"$f":"'Tax Table (With Arr)'!P452","v":"(below 65 years)"},{"$f":"'Tax Table (With Arr)'!P453","v":0},{"$f":"'Tax Table (With Arr)'!P454","v":0},{"$f":"'Tax Table (Without Arr)'!P448","v":0},{"$f":"'Tax Table (Without Arr)'!P449","v":0},{"$f":"'Tax Table (Without Arr)'!P450","v":0},{"$f":"'Tax Table (Without Arr)'!P451","v":0},{"$f":"'Tax Table (Without Arr)'!P452","v":"(below 65 years)"},{"$f":"'Tax Table (Without Arr)'!P453","v":0},{"$f":"'Tax Table (Without Arr)'!P454","v":0},0,50000,50001,60000,60001,150000,150001,0,1,0,0,0.1,0.2,0.3,0,"If Taxable Income is >60000 =12% &  >150000=17%","N.A.","Below 65 years","Below 65 years","Above 65 years","Not defined",0,3296861,null,null,{"$f":"'With Arr CFY'!P448","v":490600},{"$f":"'With Arr CFY'!P449","v":83402},{"$f":"'With Arr CFY'!P450","v":0},{"$f":"'With Arr CFY'!P451","v":574002},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0.33333333333333331,20000]
[null,"2001-02","2002-03",{"$f":"'Tax Table (With Arr)'!P477","v":0},{"$f":"'Tax Table (With Arr)'!P478","v":0},{"$f":"'Tax Table (With Arr)'!P479","v":0},{"$f":"'Tax Table (With Arr)'!P480","v":0},{"$f":"'Tax Table (With Arr)'!P481","v":"(below 65 years)"},{"$f":"'Tax Table (With Arr)'!P482","v":0},{"$f":"'Tax Table (With Arr)'!P483","v":0},{"$f":"'Tax Table (Without Arr)'!P477","v":0},{"$f":"'Tax Table (Without Arr)'!P478","v":0},{"$f":"'Tax Table (Without Arr)'!P479","v":0},{"$f":"'Tax Table (Without Arr)'!P480","v":0},{"$f":"'Tax Table (Without Arr)'!P481","v":"(below 65 years)"},{"$f":"'Tax Table (Without Arr)'!P482","v":0},{"$f":"'Tax Table (Without Arr)'!P483","v":0},0,50000,50001,60000,60001,150000,150001,0,1,0,0,0.1,0.2,0.3,0,"2%,If Taxable Income is >60000","N.A.","Below 65 years","Below 65 years","Above 65 years","Not defined",0,2874187,null,null,{"$f":"'With Arr CFY'!P477","v":490600},{"$f":"'With Arr CFY'!P478","v":9812},{"$f":"'With Arr CFY'!P479","v":0},{"$f":"'With Arr CFY'!P480","v":500412},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0.33333333333333331,30000,null,"1998-99",null,"Min.",null,"Max."]
[null,"2002-03","2003-04",{"$f":"'Tax Table (With Arr)'!P506","v":0},{"$f":"'Tax Table (With Arr)'!P507","v":0},{"$f":"'Tax Table (With Arr)'!P508","v":0},{"$f":"'Tax Table (With Arr)'!P509","v":0},{"$f":"'Tax Table (With Arr)'!P510","v":"(below 65 years)"},{"$f":"'Tax Table (With Arr)'!P511","v":0},{"$f":"'Tax Table (With Arr)'!P512","v":0},{"$f":"'Tax Table (Without Arr)'!P506","v":0},{"$f":"'Tax Table (Without Arr)'!P507","v":0},{"$f":"'Tax Table (Without Arr)'!P508","v":0},{"$f":"'Tax Table (Without Arr)'!P509","v":0},{"$f":"'Tax Table (Without Arr)'!P510","v":"(below 65 years)"},{"$f":"'Tax Table (Without Arr)'!P511","v":0},{"$f":"'Tax Table (Without Arr)'!P512","v":0},0,50000,50001,60000,60001,150000,150001,0,1,0,0,0.1,0.2,0.3,0,"5%,If Taxable Income is >60000","N.A.","Below 65 years","Below 65 years","Above 65 years","Not defined",0,2958722,null,null,{"$f":"'With Arr CFY'!P506","v":490600},{"$f":"'With Arr CFY'!P507","v":24530},{"$f":"'With Arr CFY'!P508","v":0},{"$f":"'With Arr CFY'!P509","v":515130},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0.33333333333333331,20000,null,0,100000,0.33333333333333331,20000]
[null,"2003-04","2004-05",{"$f":"'Tax Table (With Arr)'!P535","v":0},{"$f":"'Tax Table (With Arr)'!P536","v":0},{"$f":"'Tax Table (With Arr)'!P537","v":0},{"$f":"'Tax Table (With Arr)'!P538","v":0},{"$f":"'Tax Table (With Arr)'!P539","v":"(below 65 years)"},{"$f":"'Tax Table (With Arr)'!P540","v":0},{"$f":"'Tax Table (With Arr)'!P541","v":0},{"$f":"'Tax Table (Without Arr)'!P535","v":0},{"$f":"'Tax Table (Without Arr)'!P536","v":0},{"$f":"'Tax Table (Without Arr)'!P537","v":0},{"$f":"'Tax Table (Without Arr)'!P538","v":0},{"$f":"'Tax Table (Without Arr)'!P539","v":"(below 65 years)"},{"$f":"'Tax Table (Without Arr)'!P540","v":0},{"$f":"'Tax Table (Without Arr)'!P541","v":0},0,50000,50001,60000,60001,150000,150001,0,1,0,0,0.1,0.2,0.3,0,"10%,If Taxable Income is >850000","N.A.","Below 65 years","Below 65 years","Above 65 years","Not defined",0,3099613,null,null,{"$f":"'With Arr CFY'!P535","v":490600},{"$f":"'With Arr CFY'!P536","v":49060},{"$f":"'With Arr CFY'!P537","v":0},{"$f":"'With Arr CFY'!P538","v":539660},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0.33333333333333331,20000,null,{"$f":"BW21+1","v":100001},300000,null,null,25000]
[null,"2004-05","2005-06",{"$f":"'Tax Table (With Arr)'!P564","v":0},{"$f":"'Tax Table (With Arr)'!P565","v":0},{"$f":"'Tax Table (With Arr)'!P566","v":0},{"$f":"'Tax Table (With Arr)'!P567","v":0},{"$f":"'Tax Table (With Arr)'!P568","v":"(below 65 years)"},{"$f":"'Tax Table (With Arr)'!P569","v":0},{"$f":"'Tax Table (With Arr)'!P570","v":0},{"$f":"'Tax Table (Without Arr)'!P564","v":0},{"$f":"'Tax Table (Without Arr)'!P565","v":0},{"$f":"'Tax Table (Without Arr)'!P566","v":0},{"$f":"'Tax Table (Without Arr)'!P567","v":0},{"$f":"'Tax Table (Without Arr)'!P568","v":"(below 65 years)"},{"$f":"'Tax Table (Without Arr)'!P569","v":0},{"$f":"'Tax Table (Without Arr)'!P570","v":0},0,50000,50001,60000,60001,150000,150001,0,1,0,0,0.1,0.2,0.3,0,"10%,If Taxable Income is >850000",0.02,"Below 65 years","Below 65 years","Above 65 years","Not defined",0,3161605,"Appicable",null,{"$f":"'With Arr CFY'!P564","v":490600},{"$f":"'With Arr CFY'!P565","v":49060},{"$f":"'With Arr CFY'!P566","v":10793},{"$f":"'With Arr CFY'!P567","v":550453},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0.33333333333333331,20000,null,{"$f":"BW22+1","v":300001},500000,null,null,20000]
[null,"2005-06","2006-07",{"$f":"'Tax Table (With Arr)'!P593","v":0},{"$f":"'Tax Table (With Arr)'!P594","v":0},{"$f":"'Tax Table (With Arr)'!P595","v":0},{"$f":"'Tax Table (With Arr)'!P596","v":0},{"$f":"'Tax Table (With Arr)'!P597","v":"(below 65 years)"},{"$f":"'Tax Table (With Arr)'!P598","v":0},{"$f":"'Tax Table (With Arr)'!P599","v":0},{"$f":"'Tax Table (Without Arr)'!P593","v":0},{"$f":"'Tax Table (Without Arr)'!P594","v":0},{"$f":"'Tax Table (Without Arr)'!P595","v":0},{"$f":"'Tax Table (Without Arr)'!P596","v":0},{"$f":"'Tax Table (Without Arr)'!P597","v":"(below 65 years)"},{"$f":"'Tax Table (Without Arr)'!P598","v":0},{"$f":"'Tax Table (Without Arr)'!P599","v":0},0,100000,100001,150000,150001,250000,250001,0,1,0,0,0.1,0.2,0.3,0,"10%,If Taxable Income is >1000000",0.02,"Below 65 years","Below 65 years","Above 65 years","Not defined",0,3161605,"Not Applicable",null,{"$f":"'With Arr CFY'!P593","v":466600},{"$f":"'With Arr CFY'!P594","v":46660},{"$f":"'With Arr CFY'!P595","v":10265},{"$f":"'With Arr CFY'!P596","v":523525},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BW23+1","v":500001},null,null,null,0]
[null,"2006-07","2007-08",{"$f":"'Tax Table (With Arr)'!P622","v":0},{"$f":"'Tax Table (With Arr)'!P623","v":0},{"$f":"'Tax Table (With Arr)'!P624","v":0},{"$f":"'Tax Table (With Arr)'!P625","v":0},{"$f":"'Tax Table (With Arr)'!P626","v":"(below 65 years)"},{"$f":"'Tax Table (With Arr)'!P627","v":0},{"$f":"'Tax Table (With Arr)'!P628","v":0},{"$f":"'Tax Table (Without Arr)'!P622","v":0},{"$f":"'Tax Table (Without Arr)'!P623","v":0},{"$f":"'Tax Table (Without Arr)'!P624","v":0},{"$f":"'Tax Table (Without Arr)'!P625","v":0},{"$f":"'Tax Table (Without Arr)'!P626","v":"(below 65 years)"},{"$f":"'Tax Table (Without Arr)'!P627","v":0},{"$f":"'Tax Table (Without Arr)'!P628","v":0},0,100000,100001,150000,150001,250000,250001,0,1,0,0,0.1,0.2,0.3,0,"10%,If Taxable Income is >1000000",0.02,"Below 65 years","Below 65 years","Above 65 years","Not defined",0,3161605,"Not Applicable",null,{"$f":"'With Arr CFY'!P622","v":466600},{"$f":"'With Arr CFY'!P623","v":46660},{"$f":"'With Arr CFY'!P624","v":10265},{"$f":"'With Arr CFY'!P625","v":523525}]
[null,"2007-08","2008-09",{"$f":"'Tax Table (With Arr)'!P651","v":0},{"$f":"'Tax Table (With Arr)'!P652","v":0},{"$f":"'Tax Table (With Arr)'!P653","v":0},{"$f":"'Tax Table (With Arr)'!P654","v":0},{"$f":"'Tax Table (With Arr)'!P655","v":"(below 65 years)"},{"$f":"'Tax Table (With Arr)'!P656","v":0},{"$f":"'Tax Table (With Arr)'!P657","v":0},{"$f":"'Tax Table (Without Arr)'!P651","v":0},{"$f":"'Tax Table (Without Arr)'!P652","v":0},{"$f":"'Tax Table (Without Arr)'!P653","v":0},{"$f":"'Tax Table (Without Arr)'!P654","v":0},{"$f":"'Tax Table (Without Arr)'!P655","v":"(below 65 years)"},{"$f":"'Tax Table (Without Arr)'!P656","v":0},{"$f":"'Tax Table (Without Arr)'!P657","v":0},0,110000,110001,150000,150001,250000,250001,0,1,0,0,0.1,0.2,0.3,0,"10%,If Taxable Income is >1000000",0.03,"Below 65 years","Below 65 years","Above 65 years","Not defined",0,3192601,"Not Applicable",null,{"$f":"'With Arr CFY'!P651","v":465600},{"$f":"'With Arr CFY'!P652","v":46560},{"$f":"'With Arr CFY'!P653","v":15365},{"$f":"'With Arr CFY'!P654","v":527525}]
[null,"2008-09","2009-10",{"$f":"'Tax Table (With Arr)'!P680","v":0},{"$f":"'Tax Table (With Arr)'!P681","v":0},{"$f":"'Tax Table (With Arr)'!P682","v":0},{"$f":"'Tax Table (With Arr)'!P683","v":0},{"$f":"'Tax Table (With Arr)'!P684","v":"(below 65 years)"},{"$f":"'Tax Table (With Arr)'!P685","v":0},{"$f":"'Tax Table (With Arr)'!P686","v":0},{"$f":"'Tax Table (Without Arr)'!P680","v":0},{"$f":"'Tax Table (Without Arr)'!P681","v":0},{"$f":"'Tax Table (Without Arr)'!P682","v":0},{"$f":"'Tax Table (Without Arr)'!P683","v":0},{"$f":"'Tax Table (Without Arr)'!P684","v":"(below 65 years)"},{"$f":"'Tax Table (Without Arr)'!P685","v":0},{"$f":"'Tax Table (Without Arr)'!P686","v":0},0,150000,150001,300000,300001,500000,500001,0,1,0,0,0.1,0.2,0.3,0,"10%,If Taxable Income is >1000000",0.03,"Below 65 years","Below 65 years","Above 65 years","Not defined",0,3192601,"Not Applicable",null,{"$f":"'With Arr CFY'!P680","v":421600},{"$f":"'With Arr CFY'!P681","v":42160},{"$f":"'With Arr CFY'!P682","v":13913},{"$f":"'With Arr CFY'!P683","v":477673}]
[null,"2009-10","2010-11",{"$f":"'Tax Table (With Arr)'!P709","v":0},{"$f":"'Tax Table (With Arr)'!P710","v":0},{"$f":"'Tax Table (With Arr)'!P711","v":0},{"$f":"'Tax Table (With Arr)'!P712","v":0},{"$f":"'Tax Table (With Arr)'!P713","v":"(below 65 years)"},{"$f":"'Tax Table (With Arr)'!P714","v":0},{"$f":"'Tax Table (With Arr)'!P715","v":0},{"$f":"'Tax Table (Without Arr)'!P709","v":0},{"$f":"'Tax Table (Without Arr)'!P710","v":0},{"$f":"'Tax Table (Without Arr)'!P711","v":0},{"$f":"'Tax Table (Without Arr)'!P712","v":0},{"$f":"'Tax Table (Without Arr)'!P713","v":"(below 65 years)"},{"$f":"'Tax Table (Without Arr)'!P714","v":0},{"$f":"'Tax Table (Without Arr)'!P715","v":0},0,160000,160001,300000,300001,500000,500001,0,1,0,0,0.1,0.2,0.3,0,"Nil",0.03,"Below 65 years","Below 65 years","Above 65 years","Not defined",0,2902365,"Not Applicable",null,{"$f":"'With Arr CFY'!P709","v":420600},{"$f":"'With Arr CFY'!P710","v":0},{"$f":"'With Arr CFY'!P711","v":12618},{"$f":"'With Arr CFY'!P712","v":433218}]
["yes","2010-11","2011-12",{"$f":"'Tax Table (With Arr)'!P738","v":0},{"$f":"'Tax Table (With Arr)'!P739","v":0},{"$f":"'Tax Table (With Arr)'!P740","v":0},{"$f":"'Tax Table (With Arr)'!P741","v":0},{"$f":"'Tax Table (With Arr)'!P742","v":"(below 65 years)"},{"$f":"'Tax Table (With Arr)'!P743","v":0},{"$f":"'Tax Table (With Arr)'!P744","v":0},{"$f":"'Tax Table (Without Arr)'!P738","v":0},{"$f":"'Tax Table (Without Arr)'!P739","v":0},{"$f":"'Tax Table (Without Arr)'!P740","v":0},{"$f":"'Tax Table (Without Arr)'!P741","v":0},{"$f":"'Tax Table (Without Arr)'!P742","v":"(below 65 years)"},{"$f":"'Tax Table (Without Arr)'!P743","v":0},{"$f":"'Tax Table (Without Arr)'!P744","v":0},0,160000,160001,500000,500001,800000,800001,0,1,0,0,0.1,0.2,0.3,0,"Nil",0.03,"Below 65 years","Below 65 years","Above 65 years","Not defined",0,2902365,"Not Applicable",null,{"$f":"'With Arr CFY'!P738","v":370600},{"$f":"'With Arr CFY'!P739","v":0},{"$f":"'With Arr CFY'!P740","v":11118},{"$f":"'With Arr CFY'!P741","v":381718}]
[null,"2011-12","2012-13",{"$f":"'Tax Table (With Arr)'!P767","v":0},{"$f":"'Tax Table (With Arr)'!P768","v":0},{"$f":"'Tax Table (With Arr)'!P769","v":0},{"$f":"'Tax Table (With Arr)'!P770","v":0},{"$f":"'Tax Table (With Arr)'!P771","v":"(below 60 years)"},{"$f":"'Tax Table (With Arr)'!P772","v":0},{"$f":"'Tax Table (With Arr)'!P773","v":0},{"$f":"'Tax Table (Without Arr)'!P767","v":0},{"$f":"'Tax Table (Without Arr)'!P768","v":0},{"$f":"'Tax Table (Without Arr)'!P769","v":0},{"$f":"'Tax Table (Without Arr)'!P770","v":0},{"$f":"'Tax Table (Without Arr)'!P771","v":"(below 60 years)"},{"$f":"'Tax Table (Without Arr)'!P772","v":0},{"$f":"'Tax Table (Without Arr)'!P773","v":0},0,180000,180001,500000,500001,800000,800001,0,1,null,0,0.1,0.2,0.3,0,"Nil",0.03,"Below 60 years","Below 60 years","Year=>60 and < 80","Year => 80",0,2902365,"Not Applicable",null,{"$f":"'With Arr CFY'!P767","v":368600},{"$f":"'With Arr CFY'!P768","v":0},{"$f":"'With Arr CFY'!P769","v":11058},{"$f":"'With Arr CFY'!P770","v":379658}]
[null,"2012-13","2013-14",{"$f":"'Tax Table (With Arr)'!P796","v":0},{"$f":"'Tax Table (With Arr)'!P797","v":0},{"$f":"'Tax Table (With Arr)'!P798","v":0},{"$f":"'Tax Table (With Arr)'!P799","v":0},{"$f":"'Tax Table (With Arr)'!P800","v":"(below 65 years)"},{"$f":"'Tax Table (With Arr)'!P801","v":0},{"$f":"'Tax Table (With Arr)'!P802","v":0},{"$f":"'Tax Table (Without Arr)'!P796","v":0},{"$f":"'Tax Table (Without Arr)'!P797","v":0},{"$f":"'Tax Table (Without Arr)'!P798","v":0},{"$f":"'Tax Table (Without Arr)'!P799","v":0},{"$f":"'Tax Table (Without Arr)'!P800","v":"(below 65 years)"},{"$f":"'Tax Table (Without Arr)'!P801","v":0},{"$f":"'Tax Table (Without Arr)'!P802","v":0},0,200000,200001,500000,500001,1000000,1000001,0,1,null,0,0.1,0.2,0.3,0,"Nil",0.03,"Below 60 years","Below 60 years","Year=>60 and < 80","Year => 80",0,2902365,"Not Applicable",null,{"$f":"'With Arr CFY'!P796","v":346600},{"$f":"'With Arr CFY'!P797","v":0},{"$f":"'With Arr CFY'!P798","v":10398},{"$f":"'With Arr CFY'!P799","v":356998}]
[null,"2013-14","2014-15",{"$f":"'Tax Table (With Arr)'!P825","v":0},{"$f":"'Tax Table (With Arr)'!P826","v":0},{"$f":"'Tax Table (With Arr)'!P827","v":0},{"$f":"'Tax Table (With Arr)'!P828","v":0},{"$f":"'Tax Table (With Arr)'!P829","v":"(below 60 years)"},{"$f":"'Tax Table (With Arr)'!P830","v":0},{"$f":"'Tax Table (With Arr)'!P831","v":0},{"$f":"'Tax Table (Without Arr)'!P825","v":0},{"$f":"'Tax Table (Without Arr)'!P826","v":0},{"$f":"'Tax Table (Without Arr)'!P827","v":0},{"$f":"'Tax Table (Without Arr)'!P828","v":0},{"$f":"'Tax Table (Without Arr)'!P829","v":"(below 60 years)"},{"$f":"'Tax Table (Without Arr)'!P830","v":0},{"$f":"'Tax Table (Without Arr)'!P831","v":0},0,200000,200001,500000,500001,1000000,1000001,0,1,null,0,0.1,0.2,0.3,0,"10%,If Taxable Income is >10000000",0.03,"Below 60 years","Below 60 years","Year=>60 and < 80","Year => 80",281013,2903158,"Not Applicable",null,{"$f":"'With Arr CFY'!P825","v":346600},{"$f":"'With Arr CFY'!P826","v":0},{"$f":"'With Arr CFY'!P827","v":10398},{"$f":"'With Arr CFY'!P828","v":356998}]
[null,"2014-15","2015-16",{"$f":"'Tax Table (With Arr)'!P854","v":0},{"$f":"'Tax Table (With Arr)'!P855","v":0},{"$f":"'Tax Table (With Arr)'!P856","v":0},{"$f":"'Tax Table (With Arr)'!P857","v":0},{"$f":"'Tax Table (With Arr)'!P858","v":"(below 60 years)"},{"$f":"'Tax Table (With Arr)'!P859","v":0},{"$f":"'Tax Table (With Arr)'!P860","v":0},{"$f":"'Tax Table (Without Arr)'!P854","v":0},{"$f":"'Tax Table (Without Arr)'!P855","v":0},{"$f":"'Tax Table (Without Arr)'!P856","v":0},{"$f":"'Tax Table (Without Arr)'!P857","v":0},{"$f":"'Tax Table (Without Arr)'!P858","v":"(below 60 years)"},{"$f":"'Tax Table (Without Arr)'!P859","v":0},{"$f":"'Tax Table (Without Arr)'!P860","v":0},0,250000,250001,500000,500001,1000000,1000001,0,1,null,0,0.1,0.2,0.3,0,"10%,If Taxable Income is >10000000",0.03,"Below 60 years","Below 60 years","Year=>60 and < 80","Year => 80",281013,2903158,"Not Applicable",null,{"$f":"'With Arr CFY'!P854","v":341600},{"$f":"'With Arr CFY'!P855","v":0},{"$f":"'With Arr CFY'!P856","v":10248},{"$f":"'With Arr CFY'!P857","v":351848}]
[null,"2015-16","2016-17",{"$f":"'Tax Table (With Arr)'!P883","v":0},{"$f":"'Tax Table (With Arr)'!P884","v":0},{"$f":"'Tax Table (With Arr)'!P885","v":0},{"$f":"'Tax Table (With Arr)'!P886","v":0},{"$f":"'Tax Table (With Arr)'!P887","v":"(below 60 years)"},{"$f":"'Tax Table (With Arr)'!P888","v":0},{"$f":"'Tax Table (With Arr)'!P889","v":0},{"$f":"'Tax Table (Without Arr)'!P883","v":0},{"$f":"'Tax Table (Without Arr)'!P884","v":0},{"$f":"'Tax Table (Without Arr)'!P885","v":0},{"$f":"'Tax Table (Without Arr)'!P886","v":0},{"$f":"'Tax Table (Without Arr)'!P887","v":"(below 60 years)"},{"$f":"'Tax Table (Without Arr)'!P888","v":0},{"$f":"'Tax Table (Without Arr)'!P889","v":0},0,250000,250001,500000,500001,1000000,1000001,0,1,0,0,0.1,0.2,0.3,0,"12%,If Taxable Income is >10000000",0.03,"Below 60 years","Below 60 years","Year=>60 and < 80","Year => 80",337370,2903158,"Not Applicable",null,{"$f":"'With Arr CFY'!P883","v":341600},{"$f":"'With Arr CFY'!P884","v":0},{"$f":"'With Arr CFY'!P885","v":10248},{"$f":"'With Arr CFY'!P886","v":351848}]
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[null,"2017-18","2018-19",{"$f":"'Tax Table (With Arr)'!P941","v":0},{"$f":"'Tax Table (With Arr)'!P942","v":0},{"$f":"'Tax Table (With Arr)'!P943","v":0},{"$f":"'Tax Table (With Arr)'!P944","v":0},{"$f":"'Tax Table (With Arr)'!P945","v":"(below 60 years)"},{"$f":"'Tax Table (With Arr)'!P946","v":0},{"$f":"'Tax Table (With Arr)'!P947","v":0},{"$f":"'Tax Table (Without Arr)'!P941","v":0},{"$f":"'Tax Table (Without Arr)'!P942","v":0},{"$f":"'Tax Table (Without Arr)'!P943","v":0},{"$f":"'Tax Table (Without Arr)'!P944","v":0},{"$f":"'Tax Table (Without Arr)'!P945","v":"(below 60 years)"},{"$f":"'Tax Table (Without Arr)'!P946","v":0},{"$f":"'Tax Table (Without Arr)'!P947","v":0},0,250000,250001,500000,500001,1000000,1000001,0,1,0,0,0.05,0.2,0.3,0,"If Taxable Income is >5000000 =10% &  >10000000=15%",0.03,"Below 60 years","Below 60 years","Year=>60 and < 80","Year => 80","N.A.","N.A.","N.A."]
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[null,"Design & Prepaired by Pravesh Kumar Sharma, Accountant, please call-9460100093 or write mail to  praveshbkn@gmail.com for further query/error/updation/suggestion"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(S46=0,0,X40)","v":1000001},{"$f":"Y40","v":0},{"$f":"IF(R47=0,\"\",IF(R48=0,\"Above\",R47))","v":"Above"},{"$f":"IF(R47=0,\"\",IF(S47=0,U46,S47))","v":1000000},{"$f":"T47","v":"Above"},{"$f":"IF(R47=0,\"\",IF(S47=0,\"Rs.\",\"to\"))","v":"Rs."},{"$f":"IF(R47=0,\"\",IF(T47=\"Above\",\"\",\"Rs.\"))","v":""},{"$f":"U47","v":1000000},{"$f":"CONCATENATE(X47,\"  \",V47,\"  \",W47,\"  \",Y47)","v":"  Above  Rs.  1000000"},null,null,{"$f":"AE40","v":0.3}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Y40","v":0},{"$f":"Z40","v":1},{"$f":"IF(R48=0,\"Above\",S48)","v":"Above"},null,{"$f":"IF(R48=0,\"\",R48)","v":""},{"$f":"IF(R48=0,\"\",\"to\")","v":""},{"$f":"IF(R48=0,\"\",\"Rs.\")","v":""},{"$f":"IF(R48>0,\"Above\",R48)","v":0},{"$f":"CONCATENATE(Y48,\"  \",X48,\"  \",V48,\"  \")","v":"0      "},{"$f":"IF(Z48>0,\"YES\",\"NO\")","v":"YES"},{"$f":"IF(AA48=\"YES\",\"\",AA48)","v":""},{"$f":"AF40","v":0}]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Tax Category",null,0,18000,null,null,null,null,null,0,18000]
[null,"Male",null,{"$f":"E57+1","v":18001},25000,null,null,null,null,null,{"$f":"L57+1","v":18001},25000]
[null,"Female",null,{"$f":"E58+1","v":25001},50000,null,null,null,null,null,{"$f":"L58+1","v":25001},50000]
[null,"Senior Citizen",null,{"$f":"E59+1","v":50001},100000,null,null,null,null,null,{"$f":"L59+1","v":50001},100000]
[null,"Very Senior Citizen",null,{"$f":"E60+1","v":100001},null,null,null,null,null,null,{"$f":"L60+1","v":100001}]

{"sheet":"Table X","index":103,"n_rows":34,"n_cols":9,"rows_kept":34,"cut":false,"hidden":true,"merged":[]}
["Fin. Year","Ass. Year","Surcharge","E.Cess","Individual","Female","Senior Citizen","Very Senior Citizen"]
["1985-86","1986-87","5%,If Taxable Income is >50000","N.A.","Not defined","Not defined","Not defined","Not defined"]
[{"$f":"B2","v":"1986-87"},"1987-88","5%,If Taxable Income is >50000","N.A.","Not defined","Not defined","Not defined","Not defined"]
["1987-88","1988-89","5%,If Taxable Income is >50000","N.A.","Not defined","Not defined","Not defined","Not defined"]
["1988-89","1989-90","5%,If Taxable Income is >50000","N.A.","Not defined","Not defined","Not defined","Not defined"]
["1989-90","1990-91","8%,If Taxable Income is >50000","N.A.","Not defined","Not defined","Not defined","Not defined"]
["1990-91","1991-92","12%,If Taxable Income is >75000","N.A.","Not defined","Not defined","Not defined","Not defined"]
["1991-92","1992-93","12%,If Taxable Income is >100000","N.A.","Not defined","Not defined","Not defined","Not defined"]
["1992-93","1993-94","12%,If Taxable Income is >100000","N.A.","Not defined","Not defined","Not defined","Not defined"]
["1993-94","1994-95","12%,If Taxable Income is >100000","N.A.","Not defined","Not defined","Not defined","Not defined"]
["1994-95","1995-96","Nil","N.A.","Not defined","Not defined","Not defined","Not defined"]
["1995-96","1996-97","Nil","N.A.","Not defined","Not defined","Not defined","Not defined"]
["1996-97","1997-98","Nil","N.A.","Not defined","Not defined","Not defined","Not defined"]
["1997-98","1998-99","Nil","N.A.","Not defined","Not defined","Not defined","Not defined"]
["1998-99","1999-00","Nil","N.A.","Not defined","Not defined","Not defined","Not defined"]
["1999-00","2000-01","10%,If Taxable Income is >60000","N.A.","Not defined","Not defined","Not defined","Not defined"]
["2000-01","2001-02","12%,If Taxable Income is >60000 & 17%, if Taxable Income is >150000","N.A.","Below 65 years","Below 65 years","Above 65 years","Not defined"]
["2001-02","2002-03","2%,If Taxable Income is >60000","N.A.","Below 65 years","Below 65 years","Above 65 years","Not defined","M.R. APPLY"]
["2002-03","2003-04","5%,If Taxable Income is >60000","N.A.","Below 65 years","Below 65 years","Above 65 years","Not defined","M.R. APPLY"]
["2003-04","2004-05","10%,If Taxable Income is >850000","N.A.","Below 65 years","Below 65 years","Above 65 years","Not defined","M.R. APPLY"]
["2004-05","2005-06","10%,If Taxable Income is >850000",0.02,"Below 65 years","Below 65 years","Above 65 years","Not defined","M.R. APPLY"]
["2005-06","2006-07","10%,If Taxable Income is >1000000",0.02,"Below 65 years","Below 65 years","Above 65 years","Not defined","M.R. APPLY"]
["2006-07","2007-08","10%,If Taxable Income is >1000000",0.02,"Below 65 years","Below 65 years","Above 65 years","Not defined","M.R. APPLY"]
["2007-08","2008-09","10%,If Taxable Income is >1000000",0.03,"Below 65 years","Below 65 years","Above 65 years","Not defined","M.R. APPLY"]
["2008-09","2009-10","10%,If Taxable Income is >1000000",0.03,"Below 65 years","Below 65 years","Above 65 years","Not defined"]
["2009-10","2010-11","Nil",0.03,"Below 65 years","Below 65 years","Above 65 years","Not defined"]
["2010-11","2011-12","Nil",0.03,"Below 65 years","Below 65 years","Above 65 years","Not defined"]
["2011-12","2012-13","Nil",0.03,"Below 60 years","Below 60 years","Year=>60 and < 80","Year => 80"]
["2012-13","2013-14","Nil",0.03,"Below 60 years","Below 60 years","Year=>60 and < 80","Year => 80","M.R. APPLY"]
["2013-14","2014-15","10%,If Taxable Income is >10000000",0.03,"Below 60 years","Below 60 years","Year=>60 and < 80","Year => 80","M.R. APPLY"]
["2014-15","2015-16","10%,If Taxable Income is >10000000",0.03,"Below 60 years","Below 60 years","Year=>60 and < 80","Year => 80"]
["2015-16","2016-17","12%,If Taxable Income is >10000000",0.03,"Below 60 years","Below 60 years","Year=>60 and < 80","Year => 80"]
["2016-17","2017-18","12%,If Taxable Income is >10000000",0.03,"Below 60 years","Below 60 years","Year=>60 and < 80","Year => 80"]
[{"$f":"B33","v":"2017-18"},"2018-19","If Taxable Income is >5000000 =10% &  >10000000=15%",0.03,"Below 60 years","Below 60 years","Year=>60 and < 80","Year => 80"]

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["Income Tax Rate from Financial Year 1985-86 to 2020-21 (For Male i.e. Male/Female/Sr.Citizen/Very Sr. Citizen)                \n (Tax rate table is desinged according to tax calculation in excel)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Home"]
["Design & Prepaired by Pravesh Kumar Sharma, Accountant, please call-9460100093 or write mail to  praveshbkn@gmail.com for further query/error/updation/suggestion"]
[]
["Fin. Year",null,1985,null,"-",{"$f":"C4+1","v":1986},null,null,null,null,"Tax Calculator",null,null,null,"Mini Tax Calculator",null,null,null,"Home"]
["Male",null,null,"SUR RATE","E.Cess","Female",null,null,"SUR RATE","E.Cess","Senior Citizen",null,null,"SUR RATE","E.Cess","Very Senior Citizen",null,null,"SUR RATE","E.Cess"]
["Not defined",null,null,null,null,"Not defined",null,null,null,null,"Not defined",null,null,null,null,"Not defined"]
[0,18000,0,0,0,0,18000,0,0,0,0,18000,0,0,0,0,18000,0,0,0]
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[{"$f":"B8+1","v":25001},50000,0.3,0,0,{"$f":"G8+1","v":25001},50000,0.3,0,0,{"$f":"L8+1","v":25001},50000,0.3,0,0,{"$f":"Q8+1","v":25001},50000,0.3,0,0]
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[{"$f":"B126+1","v":50001},60000,0.1,0,0,{"$f":"G126+1","v":50001},60000,0.1,0,0,{"$f":"L126+1","v":50001},60000,0.1,0,0,{"$f":"Q126+1","v":50001},60000,0.1,0,0]
[{"$f":"B127+1","v":60001},150000,0.2,0.1,0,{"$f":"G127+1","v":60001},150000,0.2,0.1,0,{"$f":"L127+1","v":60001},150000,0.2,0.1,0,{"$f":"Q127+1","v":60001},150000,0.2,0.1,0]
[{"$f":"B128+1","v":150001},null,0.3,0.1,0,{"$f":"G128+1","v":150001},null,0.3,0.1,0,{"$f":"L128+1","v":150001},null,0.3,0.1,0,{"$f":"Q128+1","v":150001},null,0.3,0.1,0]
["Surcharge Limit",null,null,null,null,"10%,If Taxable Income is >60000"]
["Fin. Year",null,{"$f":"F123","v":2000},null,"-",{"$f":"C131+1","v":2001}]
["Male",null,null,"SUR RATE","E.Cess","Female",null,null,"SUR RATE","E.Cess","Senior Citizen",null,null,"SUR RATE","E.Cess","Very Senior Citizen",null,null,"SUR RATE","E.Cess"]
["(below 65 years)",null,null,null,null,"(below 65 years)",null,null,null,null,"(Above 65 years)",null,null,null,null,"Not defined"]
[0,50000,0,0,0,0,50000,0,0,0,0,50000,0,0,0,0,50000,0,0,0]
[{"$f":"B134+1","v":50001},60000,0.1,0,0,{"$f":"G134+1","v":50001},60000,0.1,0,0,{"$f":"L134+1","v":50001},60000,0.1,0,0,{"$f":"Q134+1","v":50001},60000,0.1,0,0]
[{"$f":"B135+1","v":60001},150000,0.2,0.12,0,{"$f":"G135+1","v":60001},150000,0.2,0.12,0,{"$f":"L135+1","v":60001},150000,0.2,0.12,0,{"$f":"Q135+1","v":60001},150000,0.2,0.12,0]
[{"$f":"B136+1","v":150001},null,0.3,0.17,0,{"$f":"G136+1","v":150001},null,0.3,0.17,0,{"$f":"L136+1","v":150001},null,0.3,0.17,0,{"$f":"Q136+1","v":150001},null,0.3,0.17,0]
["Surcharge Limit",null,null,null,null,"If Taxable Income is >60000 =12% &  >150000=17%"]
["Fin. Year",null,{"$f":"F131","v":2001},null,"-",{"$f":"C139+1","v":2002}]
["Male",null,null,"SUR RATE","E.Cess","Female",null,null,"SUR RATE","E.Cess","Senior Citizen",null,null,"SUR RATE","E.Cess","Very Senior Citizen",null,null,"SUR RATE","E.Cess"]
["(below 65 years)",null,null,null,null,"(below 65 years)",null,null,null,null,"(Above 65 years)",null,null,null,null,"Not defined"]
[0,50000,0,0,0,0,50000,0,0,0,0,50000,0,0,0,0,50000,0,0,0]
[{"$f":"B142+1","v":50001},60000,0.1,0,0,{"$f":"G142+1","v":50001},60000,0.1,0,0,{"$f":"L142+1","v":50001},60000,0.1,0,0,{"$f":"Q142+1","v":50001},60000,0.1,0,0]
[{"$f":"B143+1","v":60001},150000,0.2,0.02,0,{"$f":"G143+1","v":60001},150000,0.2,0.02,0,{"$f":"L143+1","v":60001},150000,0.2,0.1,0,{"$f":"Q143+1","v":60001},150000,0.2,0.02,0]
[{"$f":"B144+1","v":150001},null,0.3,0.02,0,{"$f":"G144+1","v":150001},null,0.3,0.02,0,{"$f":"L144+1","v":150001},null,0.3,0.1,0,{"$f":"Q144+1","v":150001},null,0.3,0.02,0]
["Surcharge Limit",null,null,null,null,"2%,If Taxable Income is >60000"]
["Fin. Year",null,{"$f":"F139","v":2002},null,"-",{"$f":"C147+1","v":2003}]
["Male",null,null,"SUR RATE","E.Cess","Female",null,null,"SUR RATE","E.Cess","Senior Citizen",null,null,"SUR RATE","E.Cess","Very Senior Citizen",null,null,"SUR RATE","E.Cess"]
["(below 65 years)",null,null,null,null,"(below 65 years)",null,null,null,null,"(Above 65 years)",null,null,null,null,"Not defined"]
[0,50000,0,0,0,0,50000,0,0,0,0,50000,0,0,0,0,50000,0,0,0]
[{"$f":"B150+1","v":50001},60000,0.1,0,0,{"$f":"G150+1","v":50001},60000,0.1,0,0,{"$f":"L150+1","v":50001},60000,0.1,0,0,{"$f":"Q150+1","v":50001},60000,0.1,0,0]
[{"$f":"B151+1","v":60001},150000,0.2,0.05,0,{"$f":"G151+1","v":60001},150000,0.2,0.05,0,{"$f":"L151+1","v":60001},150000,0.2,0.05,0,{"$f":"Q151+1","v":60001},150000,0.2,0.05,0]
[{"$f":"B152+1","v":150001},null,0.3,0.05,0,{"$f":"G152+1","v":150001},null,0.3,0.05,0,{"$f":"L152+1","v":150001},null,0.3,0.05,0,{"$f":"Q152+1","v":150001},null,0.3,0.05,0]
["Surcharge Limit",null,null,null,null,"5%,If Taxable Income is >60000"]
["Fin. Year",null,{"$f":"F147","v":2003},null,"-",{"$f":"C155+1","v":2004}]
["Male",null,null,"SUR RATE","E.Cess","Female",null,null,"SUR RATE","E.Cess","Senior Citizen",null,null,"SUR RATE","E.Cess","Very Senior Citizen",null,null,"SUR RATE","E.Cess"]
["(below 65 years)",null,null,null,null,"(below 65 years)",null,null,null,null,"(Above 65 years)",null,null,null,null,"Not defined"]
[0,50000,0,0,0,0,50000,0,0,0,0,50000,0,0,0,0,50000,0,0,0]
[{"$f":"B158+1","v":50001},60000,0.1,0,0,{"$f":"G158+1","v":50001},60000,0.1,0,0,{"$f":"L158+1","v":50001},60000,0.1,0,0,{"$f":"Q158+1","v":50001},60000,0.1,0,0]
[{"$f":"B159+1","v":60001},150000,0.2,0.1,0,{"$f":"G159+1","v":60001},150000,0.2,0.1,0,{"$f":"L159+1","v":60001},150000,0.2,0.1,0,{"$f":"Q159+1","v":60001},150000,0.2,0.1,0]
[{"$f":"B160+1","v":150001},null,0.3,0.1,0,{"$f":"G160+1","v":150001},null,0.3,0.1,0,{"$f":"L160+1","v":150001},null,0.3,0.1,0,{"$f":"Q160+1","v":150001},null,0.3,0.1,0]
["Surcharge Limit",null,null,null,null,"10%,If Taxable Income is >850000"]
["Fin. Year",null,{"$f":"F155","v":2004},null,"-",{"$f":"C163+1","v":2005}]
["Male",null,null,"SUR RATE","E.Cess","Female",null,null,"SUR RATE","E.Cess","Senior Citizen",null,null,"SUR RATE","E.Cess","Very Senior Citizen",null,null,"SUR RATE","E.Cess"]
["(below 65 years)",null,null,null,null,"(below 65 years)",null,null,null,null,"(Above 65 years)",null,null,null,null,"Not defined"]
[0,50000,0,0,0,0,50000,0,0,0,0,50000,0,0,0,0,50000,0,0,0]
[{"$f":"B166+1","v":50001},60000,0.1,0,0.02,{"$f":"G166+1","v":50001},60000,0.1,0,0.02,{"$f":"L166+1","v":50001},60000,0.1,0,0.02,{"$f":"Q166+1","v":50001},60000,0.1,0,0.02]
[{"$f":"B167+1","v":60001},150000,0.2,0.1,0.02,{"$f":"G167+1","v":60001},150000,0.2,0.1,0.02,{"$f":"L167+1","v":60001},150000,0.2,0.1,0.02,{"$f":"Q167+1","v":60001},150000,0.2,0.1,0.02]
[{"$f":"B168+1","v":150001},null,0.3,0.1,0.02,{"$f":"G168+1","v":150001},null,0.3,0.1,0.02,{"$f":"L168+1","v":150001},null,0.3,0.1,0.02,{"$f":"Q168+1","v":150001},null,0.3,0.1,0.02]
["Surcharge Limit",null,null,null,null,"10%,If Taxable Income is >850000"]
["Fin. Year",null,{"$f":"F163","v":2005},null,"-",{"$f":"C171+1","v":2006}]
["Male",null,null,"SUR RATE","E.Cess","Female",null,null,"SUR RATE","E.Cess","Senior Citizen",null,null,"SUR RATE","E.Cess","Very Senior Citizen",null,null,"SUR RATE","E.Cess"]
["(below 65 years)",null,null,null,null,"(below 65 years)",null,null,null,null,"(above 65 years)",null,null,null,null,"Not defined"]
[0,100000,0,0,0,0,135000,0,0,0,0,185000,0,0,0,0,185000,0,0,0]
[{"$f":"B174+1","v":100001},150000,0.1,0,0.02,{"$f":"G174+1","v":135001},150000,0.1,0,0.02,{"$f":"L174+1","v":185001},250000,0.2,0,0.02,{"$f":"Q174+1","v":185001},250000,0.2,0,0.02]
[{"$f":"B175+1","v":150001},250000,0.2,0.1,0.02,{"$f":"G175+1","v":150001},250000,0.2,0.1,0.02,{"$f":"L175+1","v":250001},null,0.3,0.1,0.02,{"$f":"Q175+1","v":250001},null,0.3,0.1,0.02]
[{"$f":"B176+1","v":250001},null,0.3,0.1,0.02,{"$f":"G176+1","v":250001},null,0.3,0.1,0.02,null,null,null,0.1,0.02]
["Surcharge Limit",null,null,null,null,"10%,If Taxable Income is >1000000"]
["Fin. Year",null,{"$f":"F171","v":2006},null,"-",{"$f":"C179+1","v":2007}]
["Male",null,null,"SUR RATE","E.Cess","Female",null,null,"SUR RATE","E.Cess","Senior Citizen",null,null,"SUR RATE","E.Cess","Very Senior Citizen",null,null,"SUR RATE","E.Cess"]
["(below 65 years)",null,null,null,null,"(below 65 years)",null,null,null,null,"(above 65 years)",null,null,null,null,"Not defined"]
[0,100000,0,0,0,0,135000,0,0,0,0,185000,0,0,0,0,185000,0,0,0]
[{"$f":"B182+1","v":100001},150000,0.1,0,0.02,{"$f":"G182+1","v":135001},150000,0.1,0,0.02,{"$f":"L182+1","v":185001},250000,0.2,0,0.02,{"$f":"Q182+1","v":185001},250000,0.2,0,0.02]
[{"$f":"B183+1","v":150001},250000,0.2,0.1,0.02,{"$f":"G183+1","v":150001},250000,0.2,0.1,0.02,{"$f":"L183+1","v":250001},null,0.3,0.1,0.02,{"$f":"Q183+1","v":250001},null,0.3,0.1,0.02]
[{"$f":"B184+1","v":250001},null,0.3,0.1,0.02,{"$f":"G184+1","v":250001},null,0.3,0.1,0.02,null,null,null,0.1,0.02]
["Surcharge Limit",null,null,null,null,"10%,If Taxable Income is >1000000"]
["Fin. Year",null,{"$f":"F179","v":2007},null,"-",{"$f":"C187+1","v":2008}]
["Male",null,null,"SUR RATE","E.Cess","Female",null,null,"SUR RATE","E.Cess","Senior Citizen",null,null,"SUR RATE","E.Cess","Very Senior Citizen",null,null,"SUR RATE","E.Cess"]
["(below 65 years)",null,null,null,null,"(below 65 years)",null,null,null,null,"(above 65 years)",null,null,null,null,"Not defined"]
[0,110000,0,0,0,0,145000,0,0,0,0,195000,0,0,0,0,195000,0,0,0]
[{"$f":"B190+1","v":110001},150000,0.1,0,0.03,{"$f":"G190+1","v":145001},150000,0.1,0,0.03,{"$f":"L190+1","v":195001},250000,0.2,0,0.03,{"$f":"Q190+1","v":195001},250000,0.2,0.1,0.03]
[{"$f":"B191+1","v":150001},250000,0.2,0,0.03,{"$f":"G191+1","v":150001},250000,0.2,0,0.03,{"$f":"L191+1","v":250001},null,0.3,0.1,0.03,{"$f":"Q191+1","v":250001},null,0.3,0.1,0.03]
[{"$f":"B192+1","v":250001},null,0.3,0.1,0.03,{"$f":"G192+1","v":250001},null,0.3,0.1,0.03,null,null,null,0.1,0.03]
["Surcharge Limit",null,null,null,null,"10%,If Taxable Income is >1000000"]
["Fin. Year",null,{"$f":"F187","v":2008},null,"-",{"$f":"C195+1","v":2009}]
["Male",null,null,"SUR RATE","E.Cess","Female",null,null,"SUR RATE","E.Cess","Senior Citizen",null,null,"SUR RATE","E.Cess","Very Senior Citizen",null,null,"SUR RATE","E.Cess"]
["(below 65 years)",null,null,null,null,"(below 65 years)",null,null,null,null,"(above 65 years)",null,null,null,null,"Not defined"]
[0,150000,0,0,0,0,180000,0,0,0,0,225000,0,0,0,0,225000,0,0,0]
[{"$f":"B198+1","v":150001},300000,0.1,0,0.03,{"$f":"G198+1","v":180001},300000,0.1,0,0.03,{"$f":"L198+1","v":225001},300000,0.1,0,0.03,{"$f":"Q198+1","v":225001},300000,0.1,0,0.03]
[{"$f":"B199+1","v":300001},500000,0.2,0,0.03,{"$f":"G199+1","v":300001},500000,0.2,0,0.03,{"$f":"L199+1","v":300001},500000,0.2,0,0.03,{"$f":"Q199+1","v":300001},500000,0.2,0,0.03]
[{"$f":"B200+1","v":500001},null,0.3,0.1,0.03,{"$f":"G200+1","v":500001},null,0.3,0.1,0.03,{"$f":"L200+1","v":500001},null,0.3,0.1,0.03,{"$f":"Q200+1","v":500001},null,0.3,0.1,0.03]
["Surcharge Limit",null,null,null,null,"10%,If Taxable Income is >1000000"]
["Fin. Year",null,{"$f":"F195","v":2009},null,"-",{"$f":"C203+1","v":2010}]
["Male",null,null,"SUR RATE","E.Cess","Female",null,null,"SUR RATE","E.Cess","Senior Citizen",null,null,"SUR RATE","E.Cess","Very Senior Citizen",null,null,"SUR RATE","E.Cess"]
["(below 65 years)",null,null,null,null,"(below 65 years)",null,null,null,null,"(above 65 years)",null,null,null,null,"Not defined"]
[0,160000,0,0,0,0,190000,0,0,0,0,240000,0,0,0,0,240000,0,0,0]
[{"$f":"B206+1","v":160001},300000,0.1,0,0.03,{"$f":"G206+1","v":190001},300000,0.1,0,0.03,{"$f":"L206+1","v":240001},300000,0.1,0,0.03,{"$f":"Q206+1","v":240001},300000,0.1,0,0.03]
[{"$f":"B207+1","v":300001},500000,0.2,0,0.03,{"$f":"G207+1","v":300001},500000,0.2,0,0.03,{"$f":"L207+1","v":300001},500000,0.2,0,0.03,{"$f":"Q207+1","v":300001},500000,0.2,0,0.03]
[{"$f":"B208+1","v":500001},null,0.3,0,0.03,{"$f":"G208+1","v":500001},null,0.3,0,0.03,{"$f":"L208+1","v":500001},null,0.3,0,0.03,{"$f":"Q208+1","v":500001},null,0.3,0,0.03]
["Surcharge Limit",null,null,null,null,"Nil"]
["Fin. Year",null,{"$f":"F203","v":2010},null,"-",{"$f":"C211+1","v":2011}]
["Male",null,null,"SUR RATE","E.Cess","Female",null,null,"SUR RATE","E.Cess","Senior Citizen",null,null,"SUR RATE","E.Cess","Very Senior Citizen",null,null,"SUR RATE","E.Cess"]
["(below 65 years)",null,null,null,null,"(below 65 years)",null,null,null,null,"(above 65 years)",null,null,null,null,"Not defined"]
[0,160000,0,0,0,0,190000,0,0,0,0,240000,0,0,0,0,240000,0,0,0]
[{"$f":"B214+1","v":160001},500000,0.1,0,0.03,{"$f":"G214+1","v":190001},500000,0.1,0,0.03,{"$f":"L214+1","v":240001},500000,0.1,0,0.03,{"$f":"Q214+1","v":240001},500000,0.1,0,0.03]
[{"$f":"B215+1","v":500001},800000,0.2,0,0.03,{"$f":"G215+1","v":500001},800000,0.2,0,0.03,{"$f":"L215+1","v":500001},800000,0.2,0,0.03,{"$f":"Q215+1","v":500001},800000,0.2,0,0.03]
[{"$f":"B216+1","v":800001},null,0.3,0,0.03,{"$f":"G216+1","v":800001},null,0.3,0,0.03,{"$f":"L216+1","v":800001},null,0.3,0,0.03,{"$f":"Q216+1","v":800001},null,0.3,0,0.03]
["Surcharge Limit",null,null,null,null,"Nil"]
["Fin. Year",null,{"$f":"F211","v":2011},null,"-",{"$f":"C219+1","v":2012}]
["Male",null,null,"SUR RATE","E.Cess","Female",null,null,"SUR RATE","E.Cess","Senior Citizen",null,null,"SUR RATE","E.Cess","Very Senior Citizen",null,null,"SUR RATE","E.Cess"]
["(below 60 years)",null,null,null,null,"(below 60 years)",null,null,null,null,"(>60,<80))",null,null,null,null,"(above 80 years)"]
[0,180000,0,0,0,0,190000,0,0,0,0,250000,0,0,0,0,500000,0,0,0]
[{"$f":"B222+1","v":180001},500000,0.1,0,0.03,{"$f":"G222+1","v":190001},500000,0.1,0,0.03,{"$f":"L222+1","v":250001},500000,0.1,0,0.03,{"$f":"Q222+1","v":500001},800000,0.2,0,0.03]
[{"$f":"B223+1","v":500001},800000,0.2,0,0.03,{"$f":"G223+1","v":500001},800000,0.2,0,0.03,{"$f":"L223+1","v":500001},800000,0.2,0,0.03,{"$f":"Q223+1","v":800001},null,0.3,0,0.03]
[{"$f":"B224+1","v":800001},null,0.3,0,0.03,{"$f":"G224+1","v":800001},null,0.3,0,0.03,{"$f":"L224+1","v":800001},null,0.3,0,0.03]
["Surcharge Limit",null,null,null,null,"Nil"]
["Fin. Year",null,{"$f":"F219","v":2012},null,"-",{"$f":"C227+1","v":2013}]
["Male",null,null,"SUR RATE","E.Cess","Female",null,null,"SUR RATE","E.Cess","Senior Citizen",null,null,"SUR RATE","E.Cess","Very Senior Citizen",null,null,"SUR RATE","E.Cess"]
["(below 65 years)",null,null,null,null,"(below 65 years)",null,null,null,null,"(above 65 years)",null,null,null,null,"(above 80 years)"]
[0,200000,0,0,0,0,200000,0,0,0,0,250000,0,0,0,0,500000,0,0,0]
[{"$f":"B230+1","v":200001},500000,0.1,0,0.03,{"$f":"G230+1","v":200001},500000,0.1,0,0.03,{"$f":"L230+1","v":250001},500000,0.1,0,0.03,{"$f":"Q230+1","v":500001},1000000,0.2,0,0.03]
[{"$f":"B231+1","v":500001},1000000,0.2,0,0.03,{"$f":"G231+1","v":500001},1000000,0.2,0,0.03,{"$f":"L231+1","v":500001},1000000,0.2,0,0.03,{"$f":"Q231+1","v":1000001},null,0.3,0,0.03]
[{"$f":"B232+1","v":1000001},null,0.3,0,0.03,{"$f":"G232+1","v":1000001},null,0.3,0,0.03,{"$f":"L232+1","v":1000001},null,0.3,0,0.03]
["Surcharge Limit",null,null,null,null,"Nil"]
["Fin. Year",null,{"$f":"F227","v":2013},null,"-",{"$f":"C235+1","v":2014}]
["Male",null,null,"SUR RATE","E.Cess","Female",null,null,"SUR RATE","E.Cess","Senior Citizen",null,null,"SUR RATE","E.Cess","Very Senior Citizen",null,null,"SUR RATE","E.Cess"]
["(below 60 years)",null,null,null,null,"(below 60 years)",null,null,null,null,"(>60,<80))",null,null,null,null,"(above 80 years)"]
[0,200000,0,0,0,0,200000,0,0,0,0,250000,0,0,0,0,500000,0,0,0]
[{"$f":"B238+1","v":200001},500000,0.1,0,0.03,{"$f":"G238+1","v":200001},500000,0.1,0,0.03,{"$f":"L238+1","v":250001},500000,0.1,0,0.03,{"$f":"Q238+1","v":500001},1000000,0.2,0,0.03]
[{"$f":"B239+1","v":500001},1000000,0.2,0,0.03,{"$f":"G239+1","v":500001},1000000,0.2,0,0.03,{"$f":"L239+1","v":500001},1000000,0.2,0,0.03,{"$f":"Q239+1","v":1000001},null,0.3,0.1,0.03]
[{"$f":"B240+1","v":1000001},null,0.3,0.1,0.03,{"$f":"G240+1","v":1000001},null,0.3,0.1,0.03,{"$f":"L240+1","v":1000001},null,0.3,0.1,0.03]
["Surcharge Limit",null,null,null,null,"10%,If Taxable Income is >10000000"]
["Fin. Year",null,{"$f":"F235","v":2014},null,"-",{"$f":"C243+1","v":2015}]
["Male",null,null,"SUR RATE","E.Cess","Female",null,null,"SUR RATE","E.Cess","Senior Citizen",null,null,"SUR RATE","E.Cess","Very Senior Citizen",null,null,"SUR RATE","E.Cess"]
["(below 60 years)",null,null,null,null,"(below 60 years)",null,null,null,null,"(>60,<80))",null,null,null,null,"(above 80 years)"]
[0,250000,0,0,0,0,250000,0,0,0,0,300000,0,0,0,0,500000,0,0,0]
[{"$f":"B246+1","v":250001},500000,0.1,0,0.03,{"$f":"G246+1","v":250001},500000,0.1,0,0.03,{"$f":"L246+1","v":300001},500000,0.1,0,0.03,{"$f":"Q246+1","v":500001},1000000,0.2,0,0.03]
[{"$f":"B247+1","v":500001},1000000,0.2,0,0.03,{"$f":"G247+1","v":500001},1000000,0.2,0,0.03,{"$f":"L247+1","v":500001},1000000,0.2,0,0.03,{"$f":"Q247+1","v":1000001},null,0.3,0.1,0.03]
[{"$f":"B248+1","v":1000001},null,0.3,0.1,0.03,{"$f":"G248+1","v":1000001},null,0.3,0.1,0.03,{"$f":"L248+1","v":1000001},null,0.3,0.1,0.03]
["Surcharge Limit",null,null,null,null,"10%,If Taxable Income is >10000000"]
["Fin. Year",null,{"$f":"F243","v":2015},null,"-",{"$f":"C251+1","v":2016}]
["Male",null,null,"SUR RATE","E.Cess","Female",null,null,"SUR RATE","E.Cess","Senior Citizen",null,null,"SUR RATE","E.Cess","Very Senior Citizen",null,null,"SUR RATE","E.Cess"]
["(below 60 years)",null,null,null,null,"(below 60 years)",null,null,null,null,"(>60,<80))",null,null,null,null,"(above 80 years)"]
[0,250000,0,0,0,0,250000,0,0,0,0,300000,0,0,0,0,500000,0,0,0]
[{"$f":"B254+1","v":250001},500000,0.1,0,0.03,{"$f":"G254+1","v":250001},500000,0.1,0,0.03,{"$f":"L254+1","v":300001},500000,0.1,0,0.03,{"$f":"Q254+1","v":500001},1000000,0.2,0,0.03]
[{"$f":"B255+1","v":500001},1000000,0.2,0,0.03,{"$f":"G255+1","v":500001},1000000,0.2,0,0.03,{"$f":"L255+1","v":500001},1000000,0.2,0,0.03,{"$f":"Q255+1","v":1000001},null,0.3,0.12,0.03]
[{"$f":"B256+1","v":1000001},null,0.3,0.12,0.03,{"$f":"G256+1","v":1000001},null,0.3,0.12,0.03,{"$f":"L256+1","v":1000001},null,0.3,0.12,0.03]
["Surcharge Limit",null,null,null,null,"12%,If Taxable Income is >10000000"]
["Fin. Year",null,{"$f":"F251","v":2016},null,"-",{"$f":"C259+1","v":2017}]
["Male",null,null,"SUR RATE","E.Cess","Female",null,null,"SUR RATE","E.Cess","Senior Citizen",null,null,"SUR RATE","E.Cess","Very Senior Citizen",null,null,"SUR RATE","E.Cess"]
["(below 60 years)",null,null,null,null,"(below 60 years)",null,null,null,null,"(>60,<80))",null,null,null,null,"(above 80 years)"]
[0,250000,0,0,0,0,250000,0,0,0,0,300000,0,0,0,0,500000,0,0,0]
[{"$f":"B262+1","v":250001},500000,0.1,0,0.03,{"$f":"G262+1","v":250001},500000,0.1,0,0.03,{"$f":"L262+1","v":300001},500000,0.1,0,0.03,{"$f":"Q262+1","v":500001},1000000,0.2,0,0.03]
[{"$f":"B263+1","v":500001},1000000,0.2,0,0.03,{"$f":"G263+1","v":500001},1000000,0.2,0,0.03,{"$f":"L263+1","v":500001},1000000,0.2,0,0.03,{"$f":"Q263+1","v":1000001},null,0.3,0.15,0.03]
[{"$f":"B264+1","v":1000001},null,0.3,0.15,0.03,{"$f":"G264+1","v":1000001},null,0.3,0.15,0.03,{"$f":"L264+1","v":1000001},null,0.3,0.15,0.03]
["Surcharge Limit",null,null,null,null,"15%,If Taxable Income is >10000000"]
["Fin. Year",null,{"$f":"F259","v":2017},null,"-",{"$f":"C267+1","v":2018}]
["Male",null,null,"SUR RATE","E.Cess","Female",null,null,"SUR RATE","E.Cess","Senior Citizen",null,null,"SUR RATE","E.Cess","Very Senior Citizen",null,null,"SUR RATE","E.Cess"]
["(below 60 years)",null,null,null,null,"(below 60 years)",null,null,null,null,"(>60,<80))",null,null,null,null,"(above 80 years)"]
[0,250000,0,0,0,0,250000,0,0,0,0,300000,0,0,0,0,500000,0,0,0]
[{"$f":"B270+1","v":250001},500000,0.05,0,0.03,{"$f":"G270+1","v":250001},500000,0.05,0,0.03,{"$f":"L270+1","v":300001},500000,0.05,0,0.03,{"$f":"Q270+1","v":500001},1000000,0.2,0,0.03]
[{"$f":"B271+1","v":500001},1000000,0.2,0,0.03,{"$f":"G271+1","v":500001},1000000,0.2,0,0.03,{"$f":"L271+1","v":500001},1000000,0.2,0,0.03,{"$f":"Q271+1","v":1000001},null,0.3,0.15,0.03]
[{"$f":"B272+1","v":1000001},null,0.3,0.15,0.03,{"$f":"G272+1","v":1000001},null,0.3,0.15,0.03,{"$f":"L272+1","v":1000001},null,0.3,0.15,0.03]
["Surcharge Limit",null,null,null,null,"10%, if Taxable Income >5000000 & upto 10000000,15%,If Taxable Income is >10000000"]
["Fin. Year",null,{"$f":"F267","v":2018},null,"-",{"$f":"C275+1","v":2019}]
["Male",null,null,"SUR RATE","Cess","Female",null,null,"SUR RATE","Cess","Senior Citizen",null,null,"SUR RATE","Cess","Very Senior Citizen",null,null,"SUR RATE","Cess"]
["(below 60 years)",null,null,null,null,"(below 60 years)",null,null,null,null,"(>60,<80))",null,null,null,null,"(above 80 years)"]
[0,250000,0,0,0,0,250000,0,0,0,0,300000,0,0,0,0,500000,0,0,0]
[{"$f":"B278+1","v":250001},500000,0.05,0,0.04,{"$f":"G278+1","v":250001},500000,0.05,0,0.04,{"$f":"L278+1","v":300001},500000,0.05,0,0.04,{"$f":"Q278+1","v":500001},1000000,0.2,0,0.04]
[{"$f":"B279+1","v":500001},1000000,0.2,0,0.04,{"$f":"G279+1","v":500001},1000000,0.2,0,0.04,{"$f":"L279+1","v":500001},1000000,0.2,0,0.04,{"$f":"Q279+1","v":1000001},null,0.3,0.15,0.04]
[{"$f":"B280+1","v":1000001},null,0.3,0.15,0.04,{"$f":"G280+1","v":1000001},null,0.3,0.15,0.04,{"$f":"L280+1","v":1000001},null,0.3,0.15,0.04]
["Surcharge Limit",null,null,null,null,"10%, if Taxable Income >5000000 & upto 10000000,15%,If Taxable Income is >10000000"]
["Fin. Year",null,{"$f":"F275","v":2019},null,"-",{"$f":"C283+1","v":2020}]
["Male",null,null,"SUR RATE","Cess","Female",null,null,"SUR RATE","Cess","Senior Citizen",null,null,"SUR RATE","Cess","Very Senior Citizen",null,null,"SUR RATE","Cess"]
["(below 60 years)",null,null,null,null,"(below 60 years)",null,null,null,null,"(>60,<80))",null,null,null,null,"(above 80 years)"]
[0,250000,0,0,0,0,250000,0,0,0,0,300000,0,0,0,0,500000,0,0,0]
[{"$f":"B286+1","v":250001},500000,0.05,0,0.04,{"$f":"G286+1","v":250001},500000,0.05,0,0.04,{"$f":"L286+1","v":300001},500000,0.05,0,0.04,{"$f":"Q286+1","v":500001},1000000,0.2,0,0.04]
[{"$f":"B287+1","v":500001},1000000,0.2,0,0.04,{"$f":"G287+1","v":500001},1000000,0.2,0,0.04,{"$f":"L287+1","v":500001},1000000,0.2,0,0.04,{"$f":"Q287+1","v":1000001},null,0.3,0.15,0.04]
[{"$f":"B288+1","v":1000001},null,0.3,0.15,0.04,{"$f":"G288+1","v":1000001},null,0.3,0.15,0.04,{"$f":"L288+1","v":1000001},null,0.3,0.15,0.04]
["Surcharge Limit",null,null,null,null,"10%, if Taxable Income >5000000 & upto 10000000,15% -If Taxable Income is >10000000 & upto 20000000,25% ,if Taxable Income >20000000 & upto 50000000,and 37%, if Taxable income >50000000"]
["Fin. Year",null,{"$f":"F283","v":2020},null,"-",{"$f":"C291+1","v":2021},"Tax rate for F.Y. 2020-21 (under \"Existing Option\")"]
["Male",null,null,"SUR RATE","Cess","Female",null,null,"SUR RATE","Cess","Senior Citizen",null,null,"SUR RATE","Cess","Very Senior Citizen",null,null,"SUR RATE","Cess"]
["(below 60 years)",null,null,null,null,"(below 60 years)",null,null,null,null,"(>60,<80))",null,null,null,null,"(above 80 years)"]
[0,250000,0,0,0,0,250000,0,0,0,0,300000,0,0,0,0,500000,0,0,0]
[{"$f":"B294+1","v":250001},500000,0.05,0,0.04,{"$f":"G294+1","v":250001},500000,0.05,0,0.04,{"$f":"L294+1","v":300001},500000,0.05,0,0.04,{"$f":"Q294+1","v":500001},1000000,0.2,0,0.04]
[{"$f":"B295+1","v":500001},1000000,0.2,0,0.04,{"$f":"G295+1","v":500001},1000000,0.2,0,0.04,{"$f":"L295+1","v":500001},1000000,0.2,0,0.04,{"$f":"Q295+1","v":1000001},null,0.3,0.15,0.04]
[{"$f":"B296+1","v":1000001},null,0.3,0.15,0.04,{"$f":"G296+1","v":1000001},null,0.3,0.15,0.04,{"$f":"L296+1","v":1000001},null,0.3,0.15,0.04]
["Surcharge Limit",null,null,null,null,"10%, if Taxable Income >5000000 & upto 10000000,15% -If Taxable Income is >10000000 & upto 20000000,25% ,if Taxable Income >20000000 & upto 50000000,and 37%, if Taxable income >50000000"]
["Fin. Year",null,2020,null,"-",{"$f":"C299+1","v":2021},"Tax rate for F.Y. 2020-21 (under \"New option u/s 115BAC\")-For Citizens of all Age"]
["Male",null,null,"SUR RATE","Cess","Female",null,null,"SUR RATE","Cess","Senior Citizen",null,null,"SUR RATE","Cess","Very Senior Citizen",null,null,"SUR RATE","Cess"]
["(below 60 years)",null,null,null,null,"(below 60 years)",null,null,null,null,"(>60,<80))",null,null,null,null,"(above 80 years)"]
[0,250000,0,0,0,0,250000,0,0,0,0,250000,0,0,0,0,250000,0,0,0]
[{"$f":"B302+1","v":250001},500000,0.05,0,0.04,{"$f":"G302+1","v":250001},500000,0.05,0,0.04,{"$f":"L302+1","v":250001},500000,0.05,0,0.04,{"$f":"Q302+1","v":250001},500000,0.05,0,0.04]
[{"$f":"B303+1","v":500001},750000,0.1,0,0.04,{"$f":"G303+1","v":500001},750000,0.1,0,0.04,{"$f":"L303+1","v":500001},750000,0.1,0,0.04,{"$f":"Q303+1","v":500001},750000,0.1,0,0.04]
[{"$f":"B304+1","v":750001},1000000,0.15,0.1,0.04,{"$f":"G304+1","v":750001},1000000,0.15,0.1,0.04,{"$f":"L304+1","v":750001},1000000,0.15,0.1,0.04,{"$f":"Q304+1","v":750001},1000000,0.15,0.1,0.04]
[{"$f":"B305+1","v":1000001},1250000,0.2,0.15,0.04,{"$f":"G305+1","v":1000001},1250000,0.2,0.15,0.04,{"$f":"L305+1","v":1000001},1250000,0.2,0.15,0.04,{"$f":"Q305+1","v":1000001},1250000,0.2,0.15,0.04]
[1250001,1500000,0.25,0.25,0.04,1250001,1500000,0.25,0.25,0.04,1250001,1500000,0.25,0.25,0.04,1250001,1500000,0.25,0.25,0.04]
[1500001,null,0.3,0.37,0.04,1500001,null,0.3,0.37,0.04,1500001,null,0.3,0.37,0.04,1500001,null,0.3,0.37,0.04]
["Surcharge Limit",null,null,null,null,"10%, if Taxable Income >5000000 & upto 10000000,15% -If Taxable Income is >10000000 & upto 20000000,25% ,if Taxable Income >20000000 & upto 50000000,and 37%, if Taxable income >50000000"]
["Fin. Year",null,2021,null,"-",{"$f":"C310+1","v":2022},"Tax rate for F.Y. 2021-22 (under \"Existing Option\")"]
["Male",null,null,"SUR RATE","Cess","Female",null,null,"SUR RATE","Cess","Senior Citizen",null,null,"SUR RATE","Cess","Very Senior Citizen",null,null,"SUR RATE","Cess"]
["(below 60 years)",null,null,null,null,"(below 60 years)",null,null,null,null,"(>60,<80))",null,null,null,null,"(above 80 years)"]
[0,250000,0,0,0,0,250000,0,0,0,0,300000,0,0,0,0,500000,0,0,0]
[{"$f":"B313+1","v":250001},500000,0.05,0,0.04,{"$f":"G313+1","v":250001},500000,0.05,0,0.04,{"$f":"L313+1","v":300001},500000,0.05,0,0.04,{"$f":"Q313+1","v":500001},1000000,0.2,0,0.04]
[{"$f":"B314+1","v":500001},1000000,0.2,0,0.04,{"$f":"G314+1","v":500001},1000000,0.2,0,0.04,{"$f":"L314+1","v":500001},1000000,0.2,0,0.04,{"$f":"Q314+1","v":1000001},null,0.3,0.15,0.04]
[{"$f":"B315+1","v":1000001},null,0.3,0.15,0.04,{"$f":"G315+1","v":1000001},null,0.3,0.15,0.04,{"$f":"L315+1","v":1000001},null,0.3,0.15,0.04]
["Surcharge Limit",null,null,null,null,"10%, if Taxable Income >5000000 & upto 10000000,15% -If Taxable Income is >10000000 & upto 20000000,25% ,if Taxable Income >20000000 & upto 50000000,and 37%, if Taxable income >50000000"]
["Fin. Year",null,2021,null,"-",{"$f":"C318+1","v":2022},"Tax rate for F.Y. 2021-22 (under \"New option u/s 115BAC\")-For Citizens of all Age"]
["Male",null,null,"SUR RATE","Cess","Female",null,null,"SUR RATE","Cess","Senior Citizen",null,null,"SUR RATE","Cess","Very Senior Citizen",null,null,"SUR RATE","Cess"]
["(below 60 years)",null,null,null,null,"(below 60 years)",null,null,null,null,"(>60,<80))",null,null,null,null,"(above 80 years)"]
[0,250000,0,0,0,0,250000,0,0,0,0,250000,0,0,0,0,250000,0,0,0]
[{"$f":"B321+1","v":250001},500000,0.05,0,0.04,{"$f":"G321+1","v":250001},500000,0.05,0,0.04,{"$f":"L321+1","v":250001},500000,0.05,0,0.04,{"$f":"Q321+1","v":250001},500000,0.05,0,0.04]
[{"$f":"B322+1","v":500001},750000,0.1,0,0.04,{"$f":"G322+1","v":500001},750000,0.1,0,0.04,{"$f":"L322+1","v":500001},750000,0.1,0,0.04,{"$f":"Q322+1","v":500001},750000,0.1,0,0.04]
[{"$f":"B323+1","v":750001},1000000,0.15,0.1,0.04,{"$f":"G323+1","v":750001},1000000,0.15,0.1,0.04,{"$f":"L323+1","v":750001},1000000,0.15,0.1,0.04,{"$f":"Q323+1","v":750001},1000000,0.15,0.1,0.04]
[{"$f":"B324+1","v":1000001},1250000,0.2,0.15,0.04,{"$f":"G324+1","v":1000001},1250000,0.2,0.15,0.04,{"$f":"L324+1","v":1000001},1250000,0.2,0.15,0.04,{"$f":"Q324+1","v":1000001},1250000,0.2,0.15,0.04]
[1250001,1500000,0.25,0.25,0.04,1250001,1500000,0.25,0.25,0.04,1250001,1500000,0.25,0.25,0.04,1250001,1500000,0.25,0.25,0.04]
[1500001,null,0.3,0.37,0.04,1500001,null,0.3,0.37,0.04,1500001,null,0.3,0.37,0.04,1500001,null,0.3,0.37,0.04]
["Surcharge Limit",null,null,null,null,"10%, if Taxable Income >5000000 & upto 10000000,15% -If Taxable Income is >10000000 & upto 20000000,25% ,if Taxable Income >20000000 & upto 50000000,and 37%, if Taxable income >50000000"]
[null,"Use",null,"simpletaxindia.net",null,null,null,null," for further updation/new files regarding taxations matter and much more…",null,null,null,null,null,null,null,null,null,"Back",null,null,"Home"]

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["Financial Year 2008-09",null,null,"View_Caculate_Find_out_various_key_points_relating_to_TDS",null,null,"Home"]
["Nature of Payment Made To Residents","Threshold (Rs.)","Company Where Total Payment Is Upto Rs. 1 Crore","Company Where Total Payment Exceeds Rs. 1 Crore",null,"Individual / HUF Where Total Payment Does Not Exceed Rs. 10 Lacs; Firm Where Total Payment Does Not Exceed Rs. 1 Crore","Individual / HUF Where Total Payment Exceeds Rs. 10 Lacs; Firm Where Total Payment Exceeds Rs. 1 Crore"]
["Section - Description",null,"Rate (%)","Surcharge (%)","Rate (%)","Rate (%)","Surcharge (%)","Rate (%)"]
["192 - Salaries","-","NA","NA","-","Average rates as applicable",10]
["193 - Interest on securities","-","-","-","-","-","-","-"]
["194 - Dividends","-","-","-","-","-","-","-"]
["194A - Other Interest",5000,20,20,10,10,10,10]
["194A - Banks","-","-","-","-","-","-","-"]
["194B - Winning from Lotteries",5000,30,30,10,30,10,30]
["194BB - Winnings from Horse Race","-","-","-","-","-","-","-"]
["194C - Payment to Contractors",20000,2,2,10,2,10,2]
["Payment to Contractors - Single Transaction","-","-","-","-","-","-","-"]
["Payment to Contractors - Aggregate during FY",20000,2,2,10,2,10,2]
["194C - Pay to Adv / Sub Contr",20000,1,1,10,1,10,1]
["194D - Insurance Commission",5000,20,20,10,10,10,10]
["Payment to Contractors - Aggregate During FY","-","-","-","-","-","-","-"]
["194EE - Payments out of deposits under NSS","-","-","-","-","-","-","-"]
["194F - Repurchase Units by MFs","-","-","-","-","-","-","-"]
["194G - Commission - Lottery","-","-","-","-","-","-","-"]
["194H - Commission / Brokerage",2500,10,10,10,10,10,10]
["194I - Rent - Land and Building",120000,20,20,10,15,10,15]
["194I - Rent - Plant / Machinery",120000,10,10,10,10,10,10]
["194J - Professional Fees",20000,20,20,10,15,10,15]
["194K - Income in respect of units","-","-","-","-","-","-","-"]
["194LA - Immovable Property","-","-","-","-","-","-","-"]
["194LB - Income by way of interest from infrastructure debt fund (non-resident)","-","-","-","-","-","-","-"]
["195 - Other Sums","-","-","-","-","-","-","-"]
["196B - Income from units","-","-","-","-","-","-","-"]
["196D - Income of FIIs from securities","-","-","-","-","-","-","-"]
["Notes","1. For banks, threshold limit is (Rs.) 10,000/- w.e.f. 01-Jun-2007"]
[null,"2. For Firm / Co-operative Society / Local Authority, rate is 20%. Net rate will be 20.6%"]
[null,"3. For Firm, rate is 20%"]
[null,"4. (Rs.) 20,000/- for single payment & (Rs.) 50,000/- for aggregate payment during a financial year"]

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["Financial Year 2009-10","View_Caculate_Find_out_various_key_points_relating_to_TDS",null,null,"Home"]
["Nature of Payment Made To Residents","Threshold (Rs.)","Upto 30-Sep-2009",null,"From 01-Oct-2009"]
[null,null,"Company / Firm / Co-operative Society / Local Authority","Individual / HUF","Company / Firm / Co-operative Society / Local Authority","Individual / HUF"]
[null,null,"Rate (%)","Rate (%)","Rate (%)","Rate (%)"]
["192 - Salaries","-","NA","Average rates as applicable","NA","Average rates as applicable"]
["193 - Interest on securities","-","-","-","-","-"]
["194 - Dividends","-","-","-","-","-"]
["194A - Other Interest",5000,10,10,10,10]
["194A - Banks","-","-","-","-","-"]
["194B - Winning from Lotteries",5000,30,30,30,30]
["194BB - Winnings from Horse Race","-","-","-","-","-"]
["194 C - Payment to Contractors","-","-","-","-","-"]
["- Payment to Contractor - Single Transaction",20000,2,2,2,1]
["- Payment to Contractor - Aggregate During the F.Y.",50000,2,2,2,1]
["- Contract - Transporter who has provided valid PAN","-","-","-","-","-"]
["194 C - Payment to Sub-Contractors","-","-","-","-","-"]
["- Payment to Sub-Contractor - Single Transaction",20000,1,1,2,1]
["- Payment to Sub-Contractor - Aggregate During the F.Y.",50000,1,1,2,1]
["- Sub-Contract - Transporter who has provided valid PAN","-","-","-","-","-"]
["194D - Insurance Commission",5000,10,10,20,10]
["194E - Payment to Non-Resident Sportsmen or Sports Association","-","-","-","-","-"]
["194EE - Payments out of deposits under NSS","-","-","-","-","-"]
["194F - Repurchase Units by MFs","-","-","-","-","-"]
["194G - Commission - Lottery","-","-","-","-","-"]
["194H - Commission / Brokerage",2500,10,10,20,10]
["194I - Rent - Land and Building",120000,20,15,10,10]
["194I - Rent - Plant / Machinery",120000,10,10,2,2]
["194J - Professional Fees",20000,10,10,10,10]
["194K - Income in respect of units","-","-","-","-","-"]
["194LA - Immovable Property","-","-","-","-","-"]
["194LB - Income by way of interest from infrastructure debt fund (non-resident)","-","-","-","-","-"]
["195 - Other Sums","-","-","-","-","-"]
["196B - Income from units","-","-","-","-","-"]
["196D - Income of FIIs from securities","-","-","-","-","-"]
["Notes","1. For banks, threshold limit is (Rs.) 10,000/- w.e.f. 01-Jun-2007"]
[null,"2. (Rs.) 20,000/- for single payment & (Rs.) 50,000/- for aggregate payment during a financial year"]

{"sheet":"tds1011","index":107,"n_rows":29,"n_cols":6,"rows_kept":29,"cut":false,"hidden":false,"merged":[[1,1,2,1],[0,4,0,5],[1,2,1,3],[0,1,0,3]]}
["Financial Year 2010-11","View_Caculate_Find_out_various_key_points_relating_to_TDS",null,null,"Home"]
["Nature of Payment Made To Residents","Threshold (Rs.)","Company / Firm / Co-operative Society / Local Authority",null,"Individual / HUF","If No / Invalid PAN"]
["Section - Description",null,"Upto 30-Jun-2010","From 01-Jul-2010","Rate (%)","Rate (%)"]
["192 - Salaries","-","-","NA","Average rates as applicable",20]
["193 - Interest on securities","-","-","-","-","-"]
["194 - Dividends","-","-",10,10,20]
["194A - Other Interest",5000,5000,10,10,20]
["194A - Banks",10000,10000,10,10,20]
["194B - Winning from Lotteries",5000,10000,30,30,30]
["194BB - Winnings from Horse Race",2500,2500,30,30,30]
["194 C - Payment to Contractors","-","-","-","-","-"]
["- Payment to Contractor - Single Transaction",20000,30000,2,1,20]
["- Payment to Contractor - Aggregate During the F.Y.",50000,75000,2,1,20]
["- Contract - Transporter who has provided valid PAN","-","-","-","-",20]
["194D - Insurance Commission",5000,20000,10,10,20]
["194E - Payment to Non-Resident Sportsmen or Sports Association","-","-","-","-","-"]
["194EE - Payments out of deposits under NSS","-","-","-","-","-"]
["194F - Repurchase Units by MFs",1000,1000,20,20,20]
["194G - Commission - Lottery",1000,1000,10,10,20]
["194H - Commission / Brokerage",2500,5000,10,10,20]
["194I - Rent - Land and Building",120000,180000,10,10,20]
["194I - Rent - Plant / Machinery",120000,180000,2,2,20]
["194J - Professional Fees",20000,30000,10,10,20]
["194K - Income in respect of units","-","-","-","-","-"]
["194LA - Immovable Property",100000,100000,10,10,20]
["194LB - Income by way of interest from infrastructure debt fund (non-resident)","-","-","-","-","-"]
["195 - Other Sums","-","-","-","-","-"]
["196B - Income from units","-","-","-","-","-"]
["196D - Income of FIIs from securities","-","-","-","-","-"]

{"sheet":"tds1112","index":108,"n_rows":35,"n_cols":5,"rows_kept":35,"cut":false,"hidden":false,"merged":[[0,1,0,3],[33,0,33,4],[34,0,34,4],[1,1,2,1],[26,2,26,3],[30,0,31,4],[29,0,29,4],[32,0,32,4]]}
["Financial Year 2011-12","View_Caculate_Find_out_various_key_points_relating_to_TDS",null,null,"Home"]
["Nature of Payment Made To Residents","Threshold (Rs.)","Company / Firm / Co-operative Society / Local Authority","Individual / HUF","If No / Invalid PAN"]
["Section - Description",null,"Rate (%)","Rate (%)","Rate (%)"]
["192 - Salaries","-","NA","Average rates as applicable",30]
["193 - Interest on securities","-",10,10,20]
["194 - Dividends",null,10,10,20]
["194A - Other Interest",5000,10,10,20]
["194A - Banks",10000,10,10,20]
["194B - Winning from Lotteries",10000,30,30,30]
["194BB - Winnings from Horse Race",5000,30,30,30]
["194 C - Payment to Contractors","-","-","-","-"]
["- Payment to Contractor - Single Transaction",30000,2,1,20]
["- Payment to Contractor - Aggregate During the F.Y.",75000,2,1,20]
["- Contract - Transporter who has provided valid PAN","-","-","-",20]
["194D - Insurance Commission",20000,10,10,20]
["194E - Payment to Non-Resident Sportsmen or Sports Association","-",10,10,20]
["194EE - Payments out of deposits under NSS",2500,20,"-",20]
["194F - Repurchase Units by MFs",1000,20,20,20]
["194G - Commission - Lottery",1000,10,10,20]
["194H - Commission / Brokerage",5000,10,10,20]
["194I - Rent - Land and Building",180000,10,10,20]
["194I - Rent - Plant / Machinery",180000,2,2,20]
["194J - Professional Fees",30000,10,10,20]
["194K - Income in respect of units",2500,10,10,20]
["194LA - Immovable Property",100000,10,10,20]
["194LB - Income by way of interest from infrastructure debt fund (non-resident)",null,5,5,20]
["195 - Other Sums","-","Average rates as applicable",null,30]
["196B - Income from units",null,10,10,20]
["196D - Income of FIIs from securities",20,20,20,20]
["Notes"]
["1. In case of no / invalid PAN, section 206AA will apply, i.e., higher of the following will be the applicable rate:"]
[]
["       a. Rates specified in the relevant provisions of the Act"]
["       b. Rates or rates in force"]
["       c. At the rate of 20%"]

{"sheet":"tds1213","index":109,"n_rows":32,"n_cols":5,"rows_kept":32,"cut":false,"hidden":false,"merged":[[1,1,2,1],[0,1,0,3]]}
["Financial Year 2012-13","View_Caculate_Find_out_various_key_points_relating_to_TDS",null,null,"Home"]
["Nature of Payment Made To Residents","Threshold  (Rs.)","Company / Firm / Co-operative Society / Local Authority","Individual / HUF","If No / Invalid PAN"]
["Section - Description",null,"Rate (%)","Rate (%)","Rate (%)"]
["192 - Salaries","-","NA","Average rates as applicable",30]
["193 - Interest on securities","-",10,10,20]
["194 - Dividends","-",10,10,20]
["194A - Interest other than interest on securities - Others",5000,10,10,20]
["194A - Banks",10000,10,10,20]
["194B - Winning from Lotteries",10000,30,30,30]
["194BB - Winnings from Horse Race",5000,30,30,30]
["194 C - Payment to Contractors","-","-","-","-"]
["- Payment to Contractor - Single Transaction",30000,2,1,20]
["- Payment to Contractor - Aggregate During the F.Y.",75000,2,1,20]
["- Contract - Transporter who has provided valid PAN","-","-","-",20]
["194D - Insurance Commission",20000,10,10,20]
["194E - Payment to Non-Resident Sportsmen or Sports Association","-","-","-","-"]
["- Applicable up to June 30, 2012","-",10,10,20]
["- Applicable from July 1, 2012","-",20,20,20]
["194EE - Payments out of deposits under NSS",2500,20,"-",20]
["194F - Repurchase Units by MFs",1000,20,20,20]
["194G - Commission - Lottery",1000,10,10,20]
["194H - Commission / Brokerage",5000,10,10,20]
["194I - Rent - Land and Building",180000,10,10,20]
["194I - Rent - Plant / Machinery",180000,2,2,20]
["194J - Professional Fees",30000,10,10,20]
["194LA - Immovable Property",100000,10,10,20]
["194LB - Income by way of interest from infrastructure debt fund (non-resident)","-",5,5,20]
["Sec 194 LC - Income by way of interest by an Indian specified company to a non-resident / foreign company on foreign currency approved loan / long-term infrastructure bonds from outside India (applicable from July 1, 2012)","-",5,5,20]
["195 - Other Sums","-","Average rates as applicable","-",30]
["196B - Income from units","-",10,10,20]
["196C-Income from foreign currency bonds or GDR (including long-term capital gains on transfer of such bonds) (not being dividend)","-",10,10,20]
["196D - Income of FIIs from securities",20,20,20,20]

{"sheet":"tds1314","index":110,"n_rows":34,"n_cols":5,"rows_kept":34,"cut":false,"hidden":false,"merged":[[1,1,2,1],[0,1,0,3]]}
["Financial Year 2013-14","View_Caculate_Find_out_various_key_points_relating_to_TDS",null,null,"Home"]
["Nature of Payment Made To Residents","Threshold (Rs.)","Company / Firm / Co-operative Society / Local Authority","Individual / HUF","If No / Invalid PAN"]
["Section - Description",null,"Rate (%)","Rate (%)","Rate (%)"]
["192 - Salaries","-","NA","Average rates as applicable",30]
["193 - Interest on securities","-",10,10,20]
["194 - Dividends","-",10,10,20]
["194A - Interest other than interest on securities - Others",5000,10,10,20]
["194A - Banks",10000,10,10,20]
["194B - Winning from Lotteries",10000,30,30,30]
["194BB - Winnings from Horse Race",5000,30,30,30]
["194 C - Payment to Contractors","-","-","-","-"]
["- Payment to Contractor - Single Transaction",30000,2,1,20]
["- Payment to Contractor - Aggregate During the F.Y.",75000,2,1,20]
["- Contract - Transporter who has provided valid PAN","-","-","-",20]
["194D - Insurance Commission",20000,10,10,20]
["194E - Payment to Non-Resident Sportsmen or Sports Association","-",20,20,20]
["194EE - Payments out of deposits under NSS",2500,20,"-",20]
["194F - Repurchase Units by MFs","-",20,20,20]
["194G - Commission - Lottery",1000,10,10,20]
["194H - Commission / Brokerage",5000,10,10,20]
["194I - Rent - Land and Building",180000,10,10,20]
["194I - Rent - Plant / Machinery",180000,2,2,20]
["194IA -Transfer of certain immovable property other than agriculture land(upto 31-5-2013)","-","-","-","-"]
["194IA -Transfer of certain immovable property other than agriculture land(w.e.f 1-6-2013)",5000000,1,1,20]
["194J - Professional Fees",30000,10,10,20]
["194LA - Immovable Property",200000,10,10,20]
["194LB - Income by way of interest from infrastructure debt fund (non-resident)","-",5,5,20]
["Sec 194 LC - Income by way of interest by an Indian specified company to a non-resident / foreign company on foreign currency approved loan / long-term infrastructure bonds from outside India (applicable from July 1, 2012)","-",5,5,20]
["194LD - Interest on certain bonds and govt. Securities(up to 31-05-2013)","-","-","-","-"]
["194LD - Interest on certain bonds and govt. Securities(from 01-06-2013)","-",5,5,20]
["195 - Other Sums","-","Average rates as applicable","-",30]
["196B - Income from units","-",10,10,20]
["196C-Income from foreign currency bonds or GDR (including long-term capital gains on transfer of such bonds) (not being dividend)","-",10,10,20]
["196D - Income of FIIs from securities",20,20,20,20]

{"sheet":"tds1415","index":111,"n_rows":34,"n_cols":5,"rows_kept":34,"cut":false,"hidden":false,"merged":[[1,1,2,1],[0,1,0,3]]}
["Financial Year 2014-15","View_Caculate_Find_out_various_key_points_relating_to_TDS",null,null,"Home"]
["Nature of Payment Made To Residents","Threshold  (Rs.)","Company / Firm / Co-operative Society / Local Authority","Individual / HUF","If No / Invalid PAN"]
["Section - Description",null,"Rate (%)","Rate (%)","Rate (%)"]
["192 - Salaries","-","NA","Average rates as applicable",30]
["193 - Interest on securities","-",10,10,20]
["194 - Dividends",2500,10,10,20]
["194A - Interest other than interest on securities - Others",5000,10,10,20]
["194A - Banks",10000,10,10,20]
["194B - Winning from Lotteries",10000,30,30,30]
["194BB - Winnings from Horse Race",5000,30,30,30]
["194 C - Payment to Contractors","-","-","-","-"]
["- Payment to Contractor - Single Transaction",30000,2,1,20]
["- Payment to Contractor - Aggregate During the F.Y.",75000,2,1,20]
["- Contract - Transporter who has provided valid PAN","-","-","-",20]
["194D - Insurance Commission",20000,10,10,20]
["194DA Payment in respect of life insurance policy(applicable from 01.1.2014)",100000,2,2,20]
["194E - Payment to Non-Resident Sportsmen or Sports Association","-",20,20,20]
["194EE - Payments out of deposits under NSS",2500,20,"-",20]
["194F - Repurchase Units by MFs","-",20,20,20]
["194G - Commission - Lottery",1000,10,10,20]
["194H - Commission / Brokerage",5000,10,10,20]
["194I - Rent - Land and Building - furniture - fittings",180000,10,10,20]
["194I - Rent - Plant / Machinery / equipment",180000,2,2,20]
["194IA -Transfer of certain immovable property other than agriculture land(w.e.f 1-6-2013)",5000000,1,1,20]
["194J - Professional Fees",30000,10,10,20]
["194LA - Immovable Property",200000,10,10,20]
["194LB - Income by way of interest from infrastructure debt fund (non-resident)","-",5,5,20]
["194LB - Income by way of interest from infrastructure debt fund (non-resident)","-",5,5,20]
["Sec 194 LC - Income by way of interest by an Indian specified company to a non-resident / foreign company on foreign currency approved loan / long-term infrastructure bonds from outside India (applicable from July 1, 2012)","-",5,5,20]
["194LD - Interest on certain bonds and govt. Securities(from 01-06-2013)","-",5,5,20]
["195 - Other Sums","-","Average rates as applicable","-",30]
["196B - Income from units","-",10,10,20]
["196C-Income from foreign currency bonds or GDR (including long-term capital gains on transfer of such bonds) (not being dividend)","-",10,10,20]
["196D - Income of FIIs from securities","-",20,20,20]

{"sheet":"tds1516","index":112,"n_rows":37,"n_cols":8,"rows_kept":37,"cut":false,"hidden":false,"merged":[[1,1,2,1],[0,6,0,7],[0,3,0,5],[0,0,0,2]]}
["Financial Year 2015-16",null,null,"View_Caculate_Find_out_various_key_points_relating_to_TDS",null,null,"Home"]
["Nature of Payment Made To Residents","Threshold (Rs.)","Company / Firm / Co-operative Society / Local Authority","Individual / HUF","If No / Invalid PAN","Non Residents other than company (if income exceeds Rs.1 Crore)","Non Resident companies if income is between Rs.1 Crore and 10 Crore","Non Resident companies if income is greater than Rs.10 Crore"]
["Section - Description",null,"IT Rate (%)","IT Rate (%)","IT Rate (%)","Surcharge Rate (%)","Surcharge Rate (%)","Surcharge Rate (%)"]
["192 - Salaries","-","NA","Average rates as applicable",30,"-","-"]
["192A - Payment of accumulated balance due",30000,"-",10,30,"-","-","-"]
["193 - Interest on securities","-",10,10,20,"-","-","-"]
["194 - Dividends",2500,10,10,20,"-","-","-"]
["194A - Interest other than interest on securities - Others",5000,10,10,20,"-","-","-"]
["194A - Banks",10000,10,10,20,"-","-","-"]
["194B - Winning from Lotteries",10000,30,30,30,12,2,5]
["194BB - Winnings from Horse Race",5000,30,30,30,12,2,5]
["194 C - Payment to Contractors","-","-","-","-","-","-","-"]
["- Payment to Contractor - Single Transaction",30000,2,1,20,"-","-","-"]
["- Payment to Contractor - Aggregate During the F.Y.",75000,2,1,20,"-","-","-"]
["- Contract - Transporter who has provided valid PAN","-","-","-",20,"-","-","-"]
["194D - Insurance Commission",20000,10,10,20,"-","-","-"]
["194DA Payment in respect of life insurance policy(applicable from 01.10.2014)",100000,2,2,20,"-","-","-"]
["194E - Payment to Non-Resident Sportsmen or Sports Association","-",20,20,20,12,2,5]
["194EE - Payments out of deposits under NSS",2500,20,20,20,12,2,5]
["194F - Repurchase Units by MFs","-",20,20,20,12,2,5]
["194G - Commission - Lottery",1000,10,10,20,12,2,5]
["194H - Commission / Brokerage",5000,10,10,20,"-","-","-"]
["194I - Rent - Land and Building / furniture / fittings",180000,10,10,20,"-","-","-"]
["194I - Rent - Plant / Machinery / equipment",180000,2,2,20,"-","-","-"]
["194IA -Transfer of certain immovable property other than agriculture land(w.e.f 1-6-2013)",5000000,1,1,20,"-","-","-"]
["194J - Professional Fees",30000,10,10,20,"-","-","-"]
["194LA - Immovable Property",200000,10,10,20,"-","-","-"]
["194LB - Income by way of interest from infrastructure debt fund (non-resident)","-",5,5,20,12,2,5]
["194LBA - Certain income from units of a business trust(applicable from 01.10.2014)","-",10,10,20,"-","-","-"]
["194LBA - Certain income from units of a business trust to non resident (applicable from 01.10.2014)","-",5,5,20,12,2,5]
["194LBB - Income in respect of units of investment fund. (applicable from 01.06.2015)","-",10,10,20,12,2,5]
["Sec 194 LC - Income by way of interest by an Indian specified company to a non-resident / foreign company on foreign currency approved loan / long-term infrastructure bonds from outside India (applicable from July 1, 2012)","-",5,5,20,12,2,5]
["194LD - Interest on certain bonds and govt. Securities(from 01-06-2013)","-",5,5,20,"-","-","-"]
["195 - Other Sums","-","Average rates as applicable","-",30,12,2,5]
["196B - Income from units","-",10,10,20,12,2,5]
["196C-Income from foreign currency bonds or GDR (including long-term capital gains on transfer of such bonds) (not being dividend)","-",10,10,20,12,2,5]
["196D - Income of FIIs from securities","-",20,20,20,12,2,5]

{"sheet":"tds1617","index":113,"n_rows":50,"n_cols":9,"rows_kept":50,"cut":false,"hidden":false,"merged":[[0,0,0,3],[0,7,0,8],[1,1,2,1],[4,6,5,6],[4,7,5,7],[4,8,5,8],[4,0,5,0],[4,1,5,1],[4,2,5,2],[0,4,0,6],[11,0,12,0],[11,2,12,2],[11,3,12,3],[4,4,5,4],[4,5,5,5],[11,4,12,4],[11,5,12,5],[11,6,12,6],[11,7,12,7],[11,8,12,8],[14,6,15,6],[14,7,15,7],[14,8,15,8],[14,0,15,0],[14,2,15,2],[14,3,15,3],[17,0,18,0],[17,2,18,2],[17,3,18,3],[17,7,18,7],[22,7,23,7],[22,8,23,8],[14,4,15,4],[14,5,15,5],[17,4,18,4],[17,5,18,5],[17,6,18,6],[17,8,18,8],[19,7,20,7],[19,8,20,8],[22,0,23,0],[22,1,23,1],[19,4,20,4],[19,5,20,5],[19,6,20,6],[19,0,20,0],[19,1,20,1],[22,4,23,4],[22,5,23,5],[22,6,23,6],[33,7,34,7],[25,0,26,0],[25,8,26,8],[27,6,28,6],[27,7,28,7],[27,8,28,8],[25,5,26,5],[25,6,26,6],[25,4,26,4],[33,5,34,5],[33,6,34,6],[38,8,40,8],[33,8,34,8],[25,7,26,7],[33,0,34,0],[33,2,34,2],[33,3,34,3],[27,0,28,0],[33,4,34,4],[27,4,28,4],[27,5,28,5],[38,6,40,6],[38,7,40,7],[38,5,40,5],[38,4,40,4],[38,0,40,0],[38,1,40,1],[41,0,42,0],[41,1,42,1],[41,6,42,6],[41,7,42,7],[41,8,42,8],[41,4,42,4],[41,5,42,5]]}
["Financial Year 2016-17",null,null,null,"View_Caculate_Find_out_various_key_points_relating_to_TDS",null,null,"Home"]
["Nature of Payment Made To Residents","Threshold (Rs.)","Company / Firm / Co-operative Society / Local Authority","Individual / HUF","If No / Invalid PAN","Non Residents other than company (if income exceeds Rs.1 Crore)","Non Resident companies if income is between Rs.1 Crore and 10 Crore","Non Resident companies if income is greater than Rs.10 Crore","Surcharge on Coperative Society & Firms in case of Non-Residents(if income exceeds Rs. 1 crore)"]
["Section - Description",null,"IT Rate (%)","IT Rate (%)","IT Rate (%)","Surcharge Rate (%)","Surcharge Rate (%)","Surcharge Rate (%)","Surcharge Rate (%)"]
["192 - Salaries","-","NA","Average rates as applicable",30,"-","-",null,"-"]
["192A - Payment of accumulated balance due to an employee.(applicable from 01.06.2015)",30000,"-","10% (1-April-2016 to 31-May-2016)",30,"-","-","-","-"]
[null,null,null,"10% (1-Jun-2016 to 31-Mar-2017)"]
["193 - Interest on securities",10000,10,10,20,"-","-","-","-"]
["194 - Dividends",2500,10,10,20,"-","-","-","-"]
["194A - Interest other than interest on securities - Others","-",10,10,20,"-","-","-","-"]
["194A - Banks",10000,10,10,20,"-","-","-","-"]
["194B - Winning from Lotteries",10000,30,30,30,15,2,5,12]
["194BB - Winnings from Horse Race","5000 (1-April-2016 to 31-May-2016)",30,30,30,15,2,5,12]
[null,"10000 (1-Jun-2016 to 31-Mar-2017)"]
["194 C - Payment to Contractors","-","-","-","-","-","-","-","-"]
["Payment to Contractor","75000 (1-April-2016 to 31-May-2016)",2,1,20,"-","-","-","-"]
[null,"100000 (1-April-2016 to 31-Mar-2017)"]
["- Contract - Transporter who has provided valid PAN","-","-","-",20,"-","-","-","-"]
["194D - Insurance Commission","20000 (1-April-2016 to 31-May-2016)",10,5,20,"-","-","-","-"]
[null,"15000 (1-June-2016 to 31-Mar-2017)"]
["194DA Payment in respect of life insurance policy(applicable from 01.10.2014)",100000,"2 % (1-April-2016 to 31-May-2016)","2 % (1-April-2016 to 31-May-2016)",20,"-","-","-","-"]
[null,null,"1 % (1-June-2016 to 31-Mar-2017)","1 % (1-June-2016 to 31-Mar-2017)"]
["194E - Payment to Non-Resident Sportsmen or Sports Association","-",20,20,20,12,2,5,"-"]
["194EE - Payments out of deposits under NSS",2500,"20% (1-April-2016 to 31-May-2016)","20% (1-April-2016 to 31-May-2016)",20,15,2,5,12]
[null,null,"10% (1-Jun-2016 to 31-Mar-2017)","10% (1-Jun-2016 to 31-Mar-2017)"]
["194F - Repurchase Units by MFs",0,20,20,20,15,2,5,12]
["194G - Commission - Lottery","1000 (1-April-2016 to 31-May-2016)","10% (1-April-2016 to 31-May-2016)","10% (1-April-2016 to 31-May-2016)",20,15,2,5,12]
[null,"15000 (1-Jun-2016 to 31-Mar-2017)","5 % (1-Jun-2016 to 31-Mar-2017)","5 % (1-Jun-2016 to 31-Mar-2017)"]
["194H - Commission / Brokerage","5000 (1-April-2016 to 31-May-2016)","10% (1-April-2016 to 31-May-2016)","10% (1-April-2016 to 31-May-2016)",20,"-","-","-","-"]
[null,"15000 (1-Jun-2016 to 31-Mar-2017)","5 % (1-Jun-2016 to 31-Mar-2017)","5 % (1-Jun-2016 to 31-Mar-2017)"]
["194I - Rent - Land and Building / furniture / fittings",180000,10,10,20,"-","-","-","-"]
["194I - Rent - Plant / Machinery / equipment",180000,2,2,20,"-","-","-","-"]
["194IA -Transfer of certain immovable property other than agriculture land(w.e.f 1-6-2013)",5000000,1,1,20,"-","-","-","-"]
["194J - Professional Fees",30000,10,10,20,"-","-","-","-"]
["194LA - Immovable Property","200000 (1-April-2016 to 31-May-2016)",10,10,20,"-","-","-","-"]
[null,"250000 (1-June-2016 to 31-Mar-2017)"]
["194LB - Income by way of interest from infrastructure debt fund (non-resident)","-",5,5,20,15,2,5,12]
["194LBA - Certain income from units of a business trust(applicable from 01.10.2014)","-",10,10,20,"-","-","-","-"]
["194LBA - Certain income from units of a business trust to non resident (applicable from 01.10.2014)","-",5,5,20,15,2,5,12]
["194LBB - Income in respect of units of investment fund. (applicable from 01.06.2015)","-","10% For Residents","10% For Residents","20/30/40",15,2,5,12]
[null,null,"10% For Non Residents (1-April-2016 to 31-May-2016)","10% For Non Residents ( 1-April-2016 to 31-May-2016)"]
[null,null,"40% For Non Residents (1-Jun-2016 to 31-Mar-2017)","30 % For NonResidents (1-Jun-2016 to 31-Mar-2017)"]
["Sec 194LBC - Income in respect of investment in securitisation trust.","-","30% For Residents","25% For Residents","25/30/40",15,2,5,12]
[null,null,"40% For Non Residents","30% For Non Residents"]
["Sec 194 LC - Income by way of interest by an Indian specified company to a non-resident / foreign company on foreign currency approved loan / long-term infrastructure bonds from outside India (applicable from July 1, 2012)","-",5,5,20,15,2,5,12]
["194LD - Interest on certain bonds and govt. Securities(from 01-06-2013)","-",5,5,20,"-","-","-","-"]
["195 - Other Sums","-","Average rates as applicable","-",30,15,2,5,12]
["196A-Foreign comp unit holder of MF","-",10,20,20,15,2,5,12]
["196B - Income from units","-",10,10,20,15,2,5,12]
["196C-Income from foreign currency bonds or GDR (including long-term capital gains on transfer of such bonds) (not being dividend)","-",10,10,20,15,2,5,12]
["196D - Income of FIIs from securities","-",20,20,20,15,2,5,12]

{"sheet":"tds1718","index":114,"n_rows":43,"n_cols":10,"rows_kept":43,"cut":false,"hidden":false,"merged":[[1,1,2,1],[0,0,0,4],[33,1,35,1],[0,8,0,9],[0,5,0,7],[30,6,32,6],[30,7,32,7],[30,4,32,4],[33,4,35,4],[33,5,35,5],[33,6,35,6],[33,7,35,7],[24,5,25,5],[24,6,25,6],[24,1,25,1],[30,8,32,8],[33,0,35,0],[33,8,35,8],[30,9,32,9],[24,8,25,8],[24,9,25,9],[24,0,25,0],[30,0,32,0],[30,1,32,1],[24,4,25,4],[33,9,35,9],[30,5,32,5],[24,7,25,7]]}
["Financial Year 2017-18",null,null,null,null,"View_Caculate_Find_out_various_key_points_relating_to_TDS",null,null,"Home"]
["Nature of Payment Made To Residents","Threshold (Rs.)","Company / Firm / Co-operative Society / Local Authority","Individual / HUF","If No / Invalid PAN","Non residents other than company (if income between Rs.50 lakh and Rs. 1 Crore)","Non Residents other than company (if income exceeds Rs.1 Crore)","Non Resident companies if income is between Rs.1 Crore and 10 Crore","Non Resident companies if income is greater than Rs.10 Crore","Surcharge on Coperative Society & Firms in case of Non-Residents(if income exceeds Rs. 1 crore)"]
["Section - Description",null,"IT Rate (%)","IT Rate (%)","IT Rate (%)","Surcharge Rate (%)","Surcharge Rate (%)","Surcharge Rate (%)","Surcharge Rate (%)","Surcharge Rate (%)"]
["192A - Payment of accumulated balance due to an employee.(applicable from 01.06.2015)",50000,"-",10,30,"-","-",null,"-","-"]
["193 - Interest on securities",10000,10,10,20,"-","-","-","-","-"]
["194 - Dividends",2500,10,10,20,"-","-","-","-","-"]
["194A - Interest other than interest on securities - Others",10000,10,10,20,"-","-","-","-","-"]
["194A - Banks",10000,10,10,20,"-","-","-","-","-"]
["194B - Winning from Lotteries",10000,30,30,30,"-",15,2,5,12]
["194BB - Winnings from Horse Race",10000,30,30,30,"-",15,2,5,12]
["194 C - Payment to Contractors","-","-","-","-","-","-","-","-","-"]
["Payment to Contractor",100000,2,1,20,"-","-","-","-","-"]
["Contract - Transporter who has provided valid PAN","-","-","-",20,"-","-","-","-","-"]
["194IC - Payment under Specified agreement","-",10,10,20,"-","-","-","-","-"]
["194D - Insurance Commission",15000,10,5,20,"-","-","-","-","-"]
["194DA Payment in respect of life insurance policy(applicable from 01.10.2014)",100000,1,1,20,"-","-","-","-","-"]
["194E - Payment to Non-Resident Sportsmen or Sports Association","-",20,20,20,10,15,2,5,12]
["194EE - Payments out of deposits under NSS",2500,0.1,0.1,20,"-",15,2,5,12]
["194F - Repurchase Units by MFs",0,20,20,20,"-",15,2,5,12]
["194G - Commission - Lottery",15000,0.05,0.05,20,"-",15,2,5,12]
["194H - Commission / Brokerage",15000,0.05,0.05,20,"-","-","-","-","-"]
["194I - Rent - Land and Building / furniture / fittings",180000,10,10,20,"-","-","-","-","-"]
["194I - Rent - Plant / Machinery / equipment",180000,2,2,20,"-","-","-","-","-"]
["194IA -Transfer of certain immovable property other than agriculture land(w.e.f 1-6-2013)",5000000,1,1,20,"-","-","-","-","-"]
["194J - Professional Fees",30000,"10 - Others Deductee","10 - Others Deductee",20,"-","-","-","-","-"]
[null,null,"2 - Where payee engaged only in the business of operation of call centre","2 - Where payee engaged only in the business of operation of call centre"]
["194LA - Immovable Property",250000,10,10,20,"-","-","-","-","-"]
["194LB - Income by way of interest from infrastructure debt fund (non-resident)","-",5,5,20,10,15,2,5,12]
["194LBA - Certain income from units of a business trust(applicable from 01.10.2014)","-",10,10,20,"-","-","-","-","-"]
["194LBA - Certain income from units of a business trust to non resident (applicable from 01.10.2014)","-",5,5,20,10,15,2,5,12]
["Sec 194LBB - Income in respect of units of investment fund.","-","10% For Residents","10% For Residents","20/30/40",10,15,2,5,12]
[null,null,"10% For Non Residents (1-April-2016 to 31-May-2016)","10% For Non Residents ( 1-April-2016 to 31-May-2016)"]
[null,null,"40% For Non Residents (1-Jun-2016 to 31-Mar-2017)","30 % For NonResidents (1-Jun-2016 to 31-Mar-2017)"]
["Sec 194LBC - Income in respect of investment in securitisation trust.","-","30% For Residents","30% For Residents","25/30/40",10,15,2,5,12]
[null,null,"40% For Non Residents","40% For Non Residents"]
[null,null,"25% for Individual and HUF","25% for Individual and HUF"]
["Sec 194 LC - Income by way of interest by an Indian specified company to a non-resident / foreign company on foreign currency approved loan / long-term infrastructure bonds from outside India (applicable from July 1, 2012)","-",5,5,20,10,15,2,5,12]
["194LD - Interest on certain bonds and govt. Securities(from 01-06-2013)","-",5,5,20,10,"-","-","-","-"]
["195 - Other Sums","-","Average rates as applicable","-",30,"-",15,2,5,12]
["196A-Foreign comp unit holder of MF","-",10,20,20,10,15,2,5,12]
["196B - Income from units","-",10,10,20,10,15,2,5,12]
["196C-Income from foreign currency bonds or GDR (including long-term capital gains on transfer of such bonds) (not being dividend)","-",10,10,20,10,15,2,5,12]
["196D - Income of FIIs from securities","-",20,20,20,10,15,2,5,12]

{"sheet":"tds1819","index":115,"n_rows":45,"n_cols":10,"rows_kept":45,"cut":false,"hidden":false,"merged":[[35,8,37,8],[35,9,37,9],[7,2,8,2],[7,3,8,3],[7,4,8,4],[35,7,37,7],[26,8,27,8],[26,9,27,9],[32,7,34,7],[32,8,34,8],[32,9,34,9],[35,0,37,0],[35,1,37,1],[35,4,37,4],[35,5,37,5],[35,6,37,6],[32,0,34,0],[32,1,34,1],[32,4,34,4],[32,5,34,5],[32,6,34,6],[0,0,0,4],[0,5,0,7],[0,8,0,9],[1,1,2,1],[26,0,27,0],[26,1,27,1],[26,4,27,4],[26,5,27,5],[26,6,27,6],[26,7,27,7]]}
["Financial Year 2018-19",null,null,null,null,"View_Caculate_Find_out_various_key_points_relating_to_TDS",null,null,"Home"]
["Nature of Payment Made To Residents","Threshold \n(Rs.)","Company / Firm / Co-operative Society / Local Authority","Individual / HUF","If No / Invalid PAN","Non residents other than company (if income between Rs.50 lakh and Rs. 1 Crore)","Non Residents other than company (if income exceeds Rs.1 Crore)","Non Resident companies if income is between Rs.1 Crore and 10 Crore","Non Resident companies if income is greater than Rs.10 Crore","Surcharge on Coperative Society & Firms in case of Non-Residents(if income exceeds Rs. 1 crore)"]
["Section - Description",null,"IT Rate (%)","IT Rate (%)","IT Rate (%)","Surcharge Rate (%)","Surcharge Rate (%)","Surcharge Rate (%)","Surcharge Rate (%)","Surcharge Rate (%)"]
["192 - Salaries","-","NA","Average rates as applicable",30,"-","-",null,"-"]
["192A - Payment of accumulated balance due to an employee.(applicable from 01.06.2015)",50000,"-",10,30,"-","-",null,"-","-"]
["193 - Interest on securities",10000,10,10,20,"-","-","-","-","-"]
["194 - Dividends",2500,10,10,20,"-","-","-","-","-"]
["194A - Interest other than interest on securities - Others ",10000,10,10,20,"-","-","-","-","-"]
["For Senior citizen(01.04.18)",500000]
["194A - Banks",10000,10,10,20,"-","-","-","-","-"]
["194B - Winning from Lotteries",10000,30,30,30,"-",15,2,5,12]
["194BB - Winnings from Horse Race",10000,30,30,30,"-",15,2,5,12]
["194 C - Payment to Contractors","-","-","-","-","-","-","-","-","-"]
["Payment to Contractor",100000,2,1,20,"-","-","-","-","-"]
["Contract - Transporter(44AE) who has provided valid PAN","-","-","-",20,"-","-","-","-","-"]
["194IC - Payment under Specified agreement","-",10,10,20,"-","-","-","-","-"]
["194D - Insurance Commission",15000,10,5,20,"-","-","-","-","-"]
["194DA Payment in respect of life insurance policy(applicable from 01.10.2014)",100000,1,1,20,"-","-","-","-","-"]
["194E - Payment to Non-Resident Sportsmen or Sports Association","-",20,20,20,10,15,2,5,12]
["194EE - Payments out of deposits under NSS",2500,0.1,0.1,20,"-",15,2,5,12]
["194F - Repurchase Units by MFs",0,20,20,20,"-",15,2,5,12]
["194G - Commission - Lottery",15000,0.05,0.05,20,"-",15,2,5,12]
["194H - Commission / Brokerage",15000,0.05,0.05,20,"-","-","-","-","-"]
["194I - Rent - Land and Building / furniture / fittings",180000,10,10,20,"-","-","-","-","-"]
["194I - Rent - Plant / Machinery / equipment",180000,2,2,20,"-","-","-","-","-"]
["194IA -Transfer of certain immovable property other than agriculture land(w.e.f 1-6-2013)",5000000,1,1,20,"-","-","-","-","-"]
["194J - Professional Fees",30000,"10 - Others Deductee","10 - Others Deductee",20,"-","-","-","-","-"]
[null,null,"2 - Where payee engaged only in the business of operation of call centre","2 - Where payee engaged only in the business of operation of call centre"]
["194LA - Immovable Property",250000,10,10,20,"-","-","-","-","-"]
["194LB - Income by way of interest from infrastructure debt fund (non-resident)","-",5,5,20,10,15,2,5,12]
["194LBA - Certain income from units of a business trust(applicable from 01.10.2014)","-",10,10,20,"-","-","-","-","-"]
["194LBA - Certain income from units of a business trust to non resident (applicable from 01.10.2014)","-",5,5,20,10,15,2,5,12]
["Sec 194LBB - Income in respect of units of investment fund.","-","10% For Residents","10% For Residents","20/30/40",10,15,2,5,12]
[null,null,"10% For Non Residents (1-April-2016 to 31-May-2016)","10% For Non Residents ( 1-April-2016 to 31-May-2016)"]
[null,null,"40% For Non Residents (1-Jun-2016 to 31-Mar-2017)","30 % For NonResidents (1-Jun-2016 to 31-Mar-2017)"]
["Sec 194LBC - Income in respect of investment in securitisation trust.","-","30% For Residents","30% For Residents","25/30/40",10,15,2,5,12]
[null,null,"40% For Non Residents","40% For Non Residents"]
[null,null,"25% for Individual and HUF","25% for Individual and HUF"]
["Sec 194 LC - Income by way of interest by an Indian specified company to a non-resident / foreign company on foreign currency approved loan / long-term infrastructure bonds from outside India (applicable from July 1, 2012)","-",5,5,20,10,15,2,5,12]
["194LD - Interest on certain bonds and govt. Securities(from 01-06-2013)","-",5,5,20,10,"-","-","-","-"]
["195 - Other Sums","-","Average rates as applicable","-",30,"-",15,2,5,12]
["196A-Foreign comp unit holder of MF","-",10,20,20,10,15,2,5,12]
["196B - Income from units","-",10,10,20,10,15,2,5,12]
["196C-Income from foreign currency bonds or GDR (including long-term capital gains on transfer of such bonds) (not being dividend)","-",10,10,20,10,15,2,5,12]
["196D - Income of FIIs from securities","-",20,20,20,10,15,2,5,12]

{"sheet":"tds1920","index":116,"n_rows":46,"n_cols":10,"rows_kept":46,"cut":false,"hidden":false,"merged":[[0,0,0,4],[0,5,0,7],[0,8,0,9],[1,1,2,1]]}
["Financial Year 2019-20",null,null,null,null,"View_Caculate_Find_out_various_key_points_relating_to_TDS",null,null,"Home"]
["Nature of Payment Made To Residents","Threshold \n(Rs.)","Company / Firm / Co-operative Society / Local Authority","Individual / HUF","If No / Invalid PAN","Non residents other than company (if income between Rs.50 lakh and Rs. 1 Crore)","Non Residents other than company (if income exceeds Rs.1 Crore)","Non Resident companies if income is between Rs.1 Crore and 10 Crore","Non Resident companies if income is greater than Rs.10 Crore","Surcharge on Coperative Society & Firms in case of Non-Residents(if income exceeds Rs. 1 crore)"]
["Section - Description",null,"IT Rate (%)","IT Rate (%)","IT Rate (%)","Surcharge Rate (%)","Surcharge Rate (%)","Surcharge Rate (%)","Surcharge Rate (%)","Surcharge Rate (%)"]
["192A - Payment of accumulated balance due to an employee.(applicable from 01.06.2015)",50000,"-",10,30,"-","-","-","-","-"]
["193 - Interest on securities",10000,10,10,20,"-","-","-","-","-"]
["194 - Dividends",2500,10,10,20,"-","-","-","-","-"]
["194A - Interest other than interest on securities - Others",5000,10,10,20,"-","-","-","-","-"]
["194A -Banks / Co-operative society engaged in business of banking / Post Office",40000,10,10,20,"-","-","-","-","-"]
["194A - Senior citizen",50000,"-",10,20,"-","-","-","-","-"]
["194B - Winning from Lotteries",10000,30,30,30,10,15,2,5,12]
["194BB - Winnings from Horse Race",10000,30,30,30,10,15,2,5,12]
["194 C - Payment to Contractors","-","-","-","-","-","-","-","-","-"]
["Payment to Contractor",100000,2,1,20,"-","-","-","-","-"]
["Contract - Transporter who has provided valid PAN",100000,2,1,20,"-","-","-","-","-"]
["194IC - Payment under Specified agreement","-",10,10,20,"-","-","-","-","-"]
["194D - Insurance Commission",15000,10,5,20,"-","-","-","-","-"]
["194DA Payment in respect of life insurance policy(applicable from 01.10.2014)",100000,1,1,20,"-","-","-","-","-"]
["194E - Payment to Non-Resident Sportsmen or Sports Association","-",20,20,20,10,15,2,5,12]
["194EE - Payments out of deposits under NSS",2500,10,10,20,10,15,2,5,12]
["194F - Repurchase Units by MFs","-",20,20,20,10,15,2,5,12]
["194G - Commission - Lottery",15000,5,5,20,10,15,2,5,12]
["194H - Commission / Brokerage",15000,5,5,20,"-","-","-","-","-"]
["194I - Rent - Land and Building / furniture / fittings",240000,10,10,20,"-","-","-","-","-"]
["194I - Rent - Plant / Machinery / equipment",240000,2,2,20,"-","-","-","-","-"]
["194IA -Transfer of certain immovable property other than agriculture land(w.e.f 1-6-2013)",5000000,1,1,20,"-","-","-","-","-"]
["194J - Professional Fees",30000,"10 - Others Deductee","10 - Others Deductee",20,"-","-","-","-","-"]
[]
[null,null,"2 - Where payee engaged only in the business of operation of call centre","2 - Where payee engaged only in the business of operation of call centre"]
["194LA - Immovable Property",250000,10,10,20,"-","-","-","-","-"]
["194LB - Income by way of interest from infrastructure debt fund (non-resident)","-",5,5,20,10,15,2,5,12]
["194LBA - Certain income from units of a business trust(applicable from 01.10.2014)","-",10,10,20,"-","-","-","-","-"]
["194LBA - Certain income from units of a business trust to non resident (applicable from 01.10.2014)","-",5,5,20,10,15,2,5,12]
["Sec 194LBB - Income in respect of units of investment fund.","-","10% For Residents","10% For Residents","20/30/40",10,15,2,5,12]
[]
[null,null,"40% For Non Residents ","30 % For Non Residents"]
[]
["Sec 194LBC - Income in respect of investment in securitization trust.","-","30% For Residents","30% For Residents","25/30/40",10,15,2,5,12]
[null,null,"40% For Non Residents","40% For Non Residents"]
[null,null,"25% for Individual and HUF","25% for Individual and HUF"]
["Sec 194 LC - Income by way of interest by an Indian specified company to a non-resident / foreign company on foreign currency approved loan / long-term infrastructure bonds from outside India (applicable from July 1, 2012)","-",5,5,20,10,15,2,5,12]
["194LD - Interest on certain bonds and govt. Securities(from 01-06-2013)","-",5,5,20,10,"-","-","-","-"]
["195 - Other Sums","-","Average rates as applicable","-",30,10,15,2,5,12]
["196A-Foreign comp unit holder of MF","-",10,20,20,10,15,2,5,12]
["196B - Income from units","-",10,10,20,10,15,2,5,12]
["196C-Income from foreign currency bonds or GDR (including long-term capital gains on transfer of such bonds) (not being dividend)","-",10,10,20,10,15,2,5,12]
["196D - Income of FIIs from securities"]

{"sheet":"tds-covid","index":117,"n_rows":105,"n_cols":7,"rows_kept":105,"cut":false,"hidden":false,"merged":[[1,0,1,6],[89,1,89,2],[103,0,103,6],[104,1,104,6],[102,1,102,2],[100,3,100,6],[101,3,101,6],[100,1,101,2],[102,3,102,4],[102,5,102,6],[95,1,95,2],[96,1,96,2],[97,1,97,2],[98,1,98,2],[99,1,99,2],[90,1,90,2],[91,1,91,2],[92,1,92,2],[93,1,93,2],[94,1,94,2],[97,3,97,4],[97,5,97,6],[98,3,98,6],[99,3,99,6],[95,3,95,4],[95,5,95,6],[96,3,96,4],[96,5,96,6],[94,3,94,6],[2,0,2,6],[88,0,88,6],[100,0,101,0],[89,5,89,6],[89,3,89,4],[90,3,90,4],[90,5,90,6],[91,3,91,4],[91,5,91,6],[92,3,92,4],[92,5,92,6],[93,3,93,4],[93,5,93,6],[85,1,85,6],[86,1,86,6],[83,0,83,6],[84,1,84,6],[3,3,3,4],[3,5,3,6],[7,0,8,0],[10,0,11,0],[20,0,21,0],[20,2,21,2],[3,0,4,0],[3,1,4,1],[3,2,4,2],[14,0,18,0],[14,2,15,2],[16,2,18,2],[42,4,43,4],[42,5,43,5],[42,6,43,6],[37,4,41,4],[46,0,47,0],[46,2,47,2],[48,0,50,0],[48,2,50,2],[48,3,48,6],[77,2,79,2],[77,3,79,3],[77,4,79,4],[77,5,79,5],[54,0,57,0],[54,2,57,2],[54,3,54,6],[63,0,65,0],[63,3,63,6],[63,2,65,2],[77,6,79,6],[75,0,76,0],[75,2,76,2],[77,0,79,0],[0,0,0,1],[0,2,0,5],[5,3,5,6],[12,2,13,2],[12,3,13,3],[12,4,13,4],[12,5,13,5],[12,6,13,6],[68,0,70,0],[68,2,70,2],[68,3,68,6],[16,3,16,6],[28,0,29,0],[37,0,41,0],[37,2,41,2],[37,3,41,3],[33,0,36,0],[51,0,53,0],[51,2,53,2],[51,3,51,6],[37,5,41,5],[37,6,41,6],[42,0,43,0],[42,3,43,3]]}
["Financial Year 2020-21",null,"View_Caculate_Find_out_various_key_points_relating_to_TDS",null,null,null,"Home"]
[]
["TDS Rate Chart (Rate in %)"]
["Section","Nature of payment","Threshold Limit (in Rs.)","From 01-04-2020 to  13-05-2020",null,"From 14-05-2020 to 31-03-2021"]
[null,null,null,"Resident","Non-Resident*","Resident","Non-Resident*"]
[192,"Salaries","–"," Normal slab rate"]
["192A","192A - Payment of accumulated balance due to an employee.(applicable from 01.06.2015)",50000,10,10,10,10]
[193,"Interest on securities – 8% Savings (Taxable) Bonds, 2003 or 7.75% Savings (Taxable) Bonds, 2018 during the financial year",10000,10,0,7.5,0]
[null,"Interest on securities – Interest on securities for money issued by or on behalf of any local authority/ statutory corporation, listed debentures of a company (other than demat form), any other interest on securities","Rs. 5000 in case of Individual",10,"–",7.5,"–"]
[194,"Dividends",5000,10,"–",7.5,"–"]
["194A","Interest (Banking co., co-operative society engaged in banking, post office)",50000,10,"–",7.5,"–"]
[null,"Interest (Any other person)",5000,10,"–",7.5,"–"]
["194B","Winning from lotteries",10000,30,30,30,30]
["194BB","Winning from Horse race"]
["194C","Contractor-Single transaction-Individual/HUF",30000,1,"–",0.75,"–"]
[null,"-Others",null,2,"0-",1.5,"–"]
[null,"Contractor – Consolidated Payment During the F.Y.",100000]
[null,"– Individual/HUF",null,1,"–",0.75,"0-"]
[null,"– Others",null,2,"–",1.5,"–"]
["194C","Transporter (44AE) declaration with PAN","–",0,0,0,0]
["194D","Insurance commission – Other than Company",15000,5,0,3.75,0]
[null,"  – Company",null,10,0,7.5,0]
["194DA","Maturity of Life insurance policy",100000,5,0,3.75,0]
["194E","Non-resident sportsmen or sports association","–","NA",20,"NA",20]
["194EE","NSS",2500,10,10,7.5,10]
["194F","Repurchase units by MFs","–",20,20,15,20]
["194G","Commission-Lottery",15000,5,5,3.75,5]
["194H","Commission /Brokerage",15000,5,0,3.75,0]
["194I","Rent of – Plant/Machinery/Equipment",240000,2,0,1.5,"–"]
[null,"– Land and Building/Furniture & Fixture",null,10,0,7.5,"–"]
["194IA","Transfer of certain immovable property other than agriculture land(w.e.f 1-6-2013)",5000000,1,0,0.75,"–"]
["194IB","Rent by Individual/HUF","Rs. 50000 per month",5,0,3.75,"–"]
["194IC","Payment under Joint Development Agreements to Individual/HUF","–",10,0,7.5,0]
["194J","Professional Fees",30000,10,0,7.5,0]
[null,"Technical Fees (w.e.f. 01.04.2020)",30000,2,0,1.5,0]
[null,"Payment to call centre operator (w.e.f. 01.06.2017)",30000,2,0,1.5,0]
[null,"Director’s fees","NIL",10,0,7.5,0]
["194K","Payment of any income in respect of",5000,10,0,7.5,0]
[null,"(a) units of a mutual fund as per section 10(23D); or"]
[null,"(b) the units from the administrator; or"]
[null,"(c) units from specified company"]
[null,"(w.e.f. 01.04.2020)"]
["194LA","Compensation on transfer of certain immovable property other than agriculture land",250000,10,0,7.5,0]
[null,"(TDS exempted if covered under RFCTLARR Act w.e.f. 01.04.2017)"]
["194LB","Income by way of interest from infrastructure debt fund","–",0,5,0,5]
["194LBA","Income from units of business trust"]
[null,"– interest received or receivable from a special purpose vehicle; or","–",10,5,7.5,5]
[null,"– dividend referred to in sub-section (7) of section 115-O",null,10,10,7.5,10]
["194LBA","Distribution of rental income to unit holders","–"]
[null,"– Other than Company",null,10,30,7.5,30]
[null,"– Company",null,10,40,7.5,40]
["194LBB","Income in respect of units of investment fund","–"]
[null,"– Other than Company",null,10,30,7.5,30]
[null,"– Company",null,10,40,7.5,40]
["194LBC","Income in respect of investment in securitization fund","–"]
[null,"– Individual/HUF",null,25,30,18.75,30]
[null,"                     – Company",null,30,40,22.5,40]
[null,"                     – Other Person",null,30,30,22.5,30]
["194LC","Income by way of interest by an Indian specified company to a non-resident/foreign company on foreign currency approved loan / long-term infrastructure bonds from outside India","–",0,5,0,5]
["194LC","Income by way of interest by an Indian specified company on rupee denominated bond / any long-term bonds from outside India, which is listed only on a recognized stock exchange located in any International Financial Services Centre","–",0,4,0,4]
["194LD","Interest on certain bonds from Govt. securities","–",0,5,0,5]
["194M","Certain payments by Individual/HUF",5000000,5,0,3.75,0]
["194N","Payment of certain amount in cash",10000000,2,2,2,2]
["194N","Payment of certain amount in cash (first proviso of section 194N- assessee has not furnished return for last 3 assessment years ) if-",2000000]
[null,"–  Amount is more than Rs.20 lakh but up to Rs. 1 crore",null,2,2,2,2]
[null,"–  Amount exceeds Rs. 1 crore",null,5,5,5,5]
["194-O","Applicable for e-commerce operator for the sale of goods or provision of services facilitated by it through its digital or electronic facility or platform (w.e.f. 01.04.2020)","–",1,0,0.75,0]
[195,"Income of Investment made by an NRI","–",0,20,0,20]
[195,"Long-term capital gain","–"]
[null,"– Under Section – 115E/112(1)(c)(iii)/112A",null,0,10,0,10]
[null,"– Any Other Gains",null,0,20,0,20]
[195,"Short-term capital gain – 111A","–",0,15,0,15]
[195,"Royalty","–",0,10,0,10]
[195,"Fees for technical services","–",0,10,0,10]
[195,"Interest income payable by Govt./Indian concern (other than section 194LB or 194LC)","–",0,20,0,20]
[195,"Any Other Income – Other than Company","–",0,30,0,30]
[null,"– Company",null,0,40,0,40]
["196A","Income in respect –","–",0,20,0,20]
[null,"– of units of a Mutual Fund specified under clause (23D) of section 10; or"]
[null,"– from the specified company referred to in the Explanation to clause (35) of section 10"]
["196B","Income from units to an offshore fund","–",0,10,0,10]
["196C","Income from foreign currency bonds or GDR of an Indian company","–",0,10,0,10]
["196D","Income of foreign Institutional Investors from securities (not being interest referred to in section 194LD, not being dividend referred in section 115-O, not being capital gain from transfer of securities referred in section 115AD)","–",0,20,0,20]
["Key Points-TDS Rate (as applicable from 14-05-2020 to 31-03-2020)"]
[":","* TDS rate shall be increased by applicable surcharge and Health & Education Cess."]
[":","No Reduction in rate of TDS where the tax is required to be deducted at higher rate due to non furnishing of PAN/ Aadhaar."]
[":","TDS rates for Salaried persons and Non Resident Persons shall remain unchanged and old rates shall apply as per Finance Bill 2020"]
[]
["TCS Rate Chart (Rate in %)"]
["Section","Nature of payment",null,"From 01-04-2020 to  13-05-2020",null,"From 14-05-2020 to \n31-03-2021"]
["206C","Scrap",null,0.01,null,7.4999999999999997E-3]
["206C","Tendu leaves",null,0.05,null,3.7499999999999999E-2]
["206C","Timber obtained under a forest lease or other mode",null,2.5000000000000001E-2,null,1.8749999999999999E-2]
["206C","Any other forest produce not being a timber or tendu leaves",null,2.5000000000000001E-2,null,1.8749999999999999E-2]
["206C","Alcoholic liquor for human consumption and Indian made foreign liquor",null,0.01]
["206C","Parking lot, toll plaza, mining and quarrying (other than mining and quarrying of mineral oil, petroleum and natural gas)",null,0.02,null,1.4999999999999999E-2]
["206C","Minerals, being coal or lignite or iron ore",null,0.01,null,7.4999999999999997E-3]
["206C","Sale of motor vehicle of the value exceeding Rs. 10 Lacs",null,0.01,null,7.4999999999999997E-3]
["206C","Remittance out of India under the Liberalized Remittance Scheme of the RBI of the value exceeding 7 Lacs in a financial year (w.e.f. 01-10-2020)",null,0.05]
["206C","Sale of overseas tour programme package (w.e.f. 01-10-2020)",null,0.05]
["206C","Remittance out of India for education under the Liberalized Remittance Scheme of the RBI of the value exceeding 7 Lacs in a financial year (w.e.f. 01-10-2020)",null,"0.5%: Where remittance is a repayment of loan obtained for the purpose of pursuing any education."]
[null,null,null,"5% In any other case."]
["206C","Sale of any goods (other than goods exported out of India or goods given in the above points) of the value exceeding 50 Lacs (Wef 01.10.2020)",null,1E-3,null,7.5000000000000002E-4]
["Key Points-TDS Rate (as applicable from 14-05-2020 to 31-03-2020)"]
[":","No Reduction in rate of TDS where the tax is required to be deducted at higher rate due to non furnishing of PAN/ Aadhaar."]

{"sheet":"tds2022","index":118,"n_rows":46,"n_cols":10,"rows_kept":46,"cut":false,"hidden":false,"merged":[[0,0,0,4],[0,5,0,7],[0,8,0,9],[1,1,2,1]]}
["Financial Year 2021-22",null,null,null,null,"View_Caculate_Find_out_various_key_points_relating_to_TDS",null,null,"Home"]
["Nature of Payment Made To Residents","Threshold \n(Rs.)","Company / Firm / Co-operative Society / Local Authority","Individual / HUF","If No / Invalid PAN","Non residents other than company (if income between Rs.50 lakh and Rs. 1 Crore)","Non Residents other than company (if income exceeds Rs.1 Crore)","Non Resident companies if income is between Rs.1 Crore and 10 Crore","Non Resident companies if income is greater than Rs.10 Crore","Surcharge on Coperative Society & Firms in case of Non-Residents(if income exceeds Rs. 1 crore)"]
["Section - Description",null,"IT Rate (%)","IT Rate (%)","IT Rate (%)","Surcharge Rate (%)","Surcharge Rate (%)","Surcharge Rate (%)","Surcharge Rate (%)","Surcharge Rate (%)"]
["192A - Payment of accumulated balance due to an employee.(applicable from 01.06.2015)",50000,"-",10,30,"-","-","-","-","-"]
["193 - Interest on securities",10000,10,10,20,"-","-","-","-","-"]
["194 - Dividends",2500,10,10,20,"-","-","-","-","-"]
["194A - Interest other than interest on securities - Others",5000,10,10,20,"-","-","-","-","-"]
["194A -Banks / Co-operative society engaged in business of banking / Post Office",40000,10,10,20,"-","-","-","-","-"]
["194A - Senior citizen",50000,"-",10,20,"-","-","-","-","-"]
["194B - Winning from Lotteries",10000,30,30,30,10,15,2,5,12]
["194BB - Winnings from Horse Race",10000,30,30,30,10,15,2,5,12]
["194 C - Payment to Contractors","-","-","-","-","-","-","-","-","-"]
["Payment to Contractor",100000,2,1,20,"-","-","-","-","-"]
["Contract - Transporter who has provided valid PAN",100000,2,1,20,"-","-","-","-","-"]
["194IC - Payment under Specified agreement","-",10,10,20,"-","-","-","-","-"]
["194D - Insurance Commission",15000,10,5,20,"-","-","-","-","-"]
["194DA Payment in respect of life insurance policy(applicable from 01.10.2014)",100000,1,1,20,"-","-","-","-","-"]
["194E - Payment to Non-Resident Sportsmen or Sports Association","-",20,20,20,10,15,2,5,12]
["194EE - Payments out of deposits under NSS",2500,10,10,20,10,15,2,5,12]
["194F - Repurchase Units by MFs","-",20,20,20,10,15,2,5,12]
["194G - Commission - Lottery",15000,5,5,20,10,15,2,5,12]
["194H - Commission / Brokerage",15000,5,5,20,"-","-","-","-","-"]
["194I - Rent - Land and Building / furniture / fittings",240000,10,10,20,"-","-","-","-","-"]
["194I - Rent - Plant / Machinery / equipment",240000,2,2,20,"-","-","-","-","-"]
["194IA -Transfer of certain immovable property other than agriculture land(w.e.f 1-6-2013)",5000000,1,1,20,"-","-","-","-","-"]
["194J - Professional Fees",30000,"10 - Others Deductee","10 - Others Deductee",20,"-","-","-","-","-"]
[]
[null,null,"2 - Where payee engaged only in the business of operation of call centre","2 - Where payee engaged only in the business of operation of call centre"]
["194LA - Immovable Property",250000,10,10,20,"-","-","-","-","-"]
["194LB - Income by way of interest from infrastructure debt fund (non-resident)","-",5,5,20,10,15,2,5,12]
["194LBA - Certain income from units of a business trust(applicable from 01.10.2014)","-",10,10,20,"-","-","-","-","-"]
["194LBA - Certain income from units of a business trust to non resident (applicable from 01.10.2014)","-",5,5,20,10,15,2,5,12]
["Sec 194LBB - Income in respect of units of investment fund.","-","10% For Residents","10% For Residents","20/30/40",10,15,2,5,12]
[]
[null,null,"40% For Non Residents ","30 % For Non Residents"]
[]
["Sec 194LBC - Income in respect of investment in securitization trust.","-","30% For Residents","30% For Residents","25/30/40",10,15,2,5,12]
[null,null,"40% For Non Residents","40% For Non Residents"]
[null,null,"25% for Individual and HUF","25% for Individual and HUF"]
["Sec 194 LC - Income by way of interest by an Indian specified company to a non-resident / foreign company on foreign currency approved loan / long-term infrastructure bonds from outside India (applicable from July 1, 2012)","-",5,5,20,10,15,2,5,12]
["194LD - Interest on certain bonds and govt. Securities(from 01-06-2013)","-",5,5,20,10,"-","-","-","-"]
["195 - Other Sums","-","Average rates as applicable","-",30,10,15,2,5,12]
["196A-Foreign comp unit holder of MF","-",10,20,20,10,15,2,5,12]
["196B - Income from units","-",10,10,20,10,15,2,5,12]
["196C-Income from foreign currency bonds or GDR (including long-term capital gains on transfer of such bonds) (not being dividend)","-",10,10,20,10,15,2,5,12]
["196D - Income of FIIs from securities"]

{"sheet":"tds2021","index":119,"n_rows":46,"n_cols":10,"rows_kept":46,"cut":false,"hidden":false,"merged":[[0,0,0,4],[0,5,0,7],[0,8,0,9],[1,1,2,1]]}
["Financial Year 2020-21",null,null,null,null,"View_Caculate_Find_out_various_key_points_relating_to_TDS",null,null,"Home"]
["Nature of Payment Made To Residents","Threshold \n(Rs.)","Company / Firm / Co-operative Society / Local Authority","Individual / HUF","If No / Invalid PAN","Non residents other than company (if income between Rs.50 lakh and Rs. 1 Crore)","Non Residents other than company (if income exceeds Rs.1 Crore)","Non Resident companies if income is between Rs.1 Crore and 10 Crore","Non Resident companies if income is greater than Rs.10 Crore","Surcharge on Coperative Society & Firms in case of Non-Residents(if income exceeds Rs. 1 crore)"]
["Section - Description",null,"IT Rate (%)","IT Rate (%)","IT Rate (%)","Surcharge Rate (%)","Surcharge Rate (%)","Surcharge Rate (%)","Surcharge Rate (%)","Surcharge Rate (%)"]
["192A - Payment of accumulated balance due to an employee.(applicable from 01.06.2015)",50000,"-",10,30,"-","-","-","-","-"]
["193 - Interest on securities",10000,10,10,20,"-","-","-","-","-"]
["194 - Dividends",2500,10,10,20,"-","-","-","-","-"]
["194A - Interest other than interest on securities - Others",5000,10,10,20,"-","-","-","-","-"]
["194A -Banks / Co-operative society engaged in business of banking / Post Office",40000,10,10,20,"-","-","-","-","-"]
["194A - Senior citizen",50000,"-",10,20,"-","-","-","-","-"]
["194B - Winning from Lotteries",10000,30,30,30,10,15,2,5,12]
["194BB - Winnings from Horse Race",10000,30,30,30,10,15,2,5,12]
["194 C - Payment to Contractors","-","-","-","-","-","-","-","-","-"]
["Payment to Contractor",100000,2,1,20,"-","-","-","-","-"]
["Contract - Transporter who has provided valid PAN",100000,2,1,20,"-","-","-","-","-"]
["194IC - Payment under Specified agreement","-",10,10,20,"-","-","-","-","-"]
["194D - Insurance Commission",15000,10,5,20,"-","-","-","-","-"]
["194DA Payment in respect of life insurance policy(applicable from 01.10.2014)",100000,1,1,20,"-","-","-","-","-"]
["194E - Payment to Non-Resident Sportsmen or Sports Association","-",20,20,20,10,15,2,5,12]
["194EE - Payments out of deposits under NSS",2500,10,10,20,10,15,2,5,12]
["194F - Repurchase Units by MFs","-",20,20,20,10,15,2,5,12]
["194G - Commission - Lottery",15000,5,5,20,10,15,2,5,12]
["194H - Commission / Brokerage",15000,5,5,20,"-","-","-","-","-"]
["194I - Rent - Land and Building / furniture / fittings",240000,10,10,20,"-","-","-","-","-"]
["194I - Rent - Plant / Machinery / equipment",240000,2,2,20,"-","-","-","-","-"]
["194IA -Transfer of certain immovable property other than agriculture land(w.e.f 1-6-2013)",5000000,1,1,20,"-","-","-","-","-"]
["194J - Professional Fees",30000,"10 - Others Deductee","10 - Others Deductee",20,"-","-","-","-","-"]
[]
[null,null,"2 - Where payee engaged only in the business of operation of call centre","2 - Where payee engaged only in the business of operation of call centre"]
["194LA - Immovable Property",250000,10,10,20,"-","-","-","-","-"]
["194LB - Income by way of interest from infrastructure debt fund (non-resident)","-",5,5,20,10,15,2,5,12]
["194LBA - Certain income from units of a business trust(applicable from 01.10.2014)","-",10,10,20,"-","-","-","-","-"]
["194LBA - Certain income from units of a business trust to non resident (applicable from 01.10.2014)","-",5,5,20,10,15,2,5,12]
["Sec 194LBB - Income in respect of units of investment fund.","-","10% For Residents","10% For Residents","20/30/40",10,15,2,5,12]
[]
[null,null,"40% For Non Residents ","30 % For Non Residents"]
[]
["Sec 194LBC - Income in respect of investment in securitization trust.","-","30% For Residents","30% For Residents","25/30/40",10,15,2,5,12]
[null,null,"40% For Non Residents","40% For Non Residents"]
[null,null,"25% for Individual and HUF","25% for Individual and HUF"]
["Sec 194 LC - Income by way of interest by an Indian specified company to a non-resident / foreign company on foreign currency approved loan / long-term infrastructure bonds from outside India (applicable from July 1, 2012)","-",5,5,20,10,15,2,5,12]
["194LD - Interest on certain bonds and govt. Securities(from 01-06-2013)","-",5,5,20,10,"-","-","-","-"]
["195 - Other Sums","-","Average rates as applicable","-",30,10,15,2,5,12]
["196A-Foreign comp unit holder of MF","-",10,20,20,10,15,2,5,12]
["196B - Income from units","-",10,10,20,10,15,2,5,12]
["196C-Income from foreign currency bonds or GDR (including long-term capital gains on transfer of such bonds) (not being dividend)","-",10,10,20,10,15,2,5,12]
["196D - Income of FIIs from securities"]

{"sheet":"10-IA","index":120,"n_rows":31,"n_cols":9,"rows_kept":31,"cut":false,"hidden":false,"merged":[[0,8,0,9],[9,0,14,9],[21,4,22,9],[23,0,23,9],[24,0,24,9],[8,6,8,9],[15,0,15,9],[16,0,17,9],[1,0,1,9],[2,0,2,9],[3,0,6,9],[7,6,7,9],[27,0,27,9],[28,0,28,9],[29,0,29,9],[30,0,30,9],[25,0,25,9],[26,0,26,9]]}
[null,null,null,null,null,null,null,null,"Home"]
["FORM NO. 10-IA"]
["[See sub-rule (2) of rule 11A]"]
["Certificate of the medical authority for certifying ‘person with disability’, ‘severe disability’, ‘autism’, ‘cerebral palsy’ and ‘multiple disability’ for purposes of section 80DD and section 80U"]
[]
[]
[]
[null,null,null,null,null,null,"Certificate No."]
[null,null,null,null,null,null,"Date :"]
["This is to certify that Shri/Smt./Ms._______________________________ son/daughter of Shri_________________________________, age______ years___________male/female* residing at____________________________________, Registration No.__________is a person with disability/severe disability* suffering from autism/cerebral palsy/multiple disability*. "]
[]
[]
[]
[]
[]
["2. This condition is progressive/non-progressive/likely to improve/not likely to improve*."]
["3. Reassessment is recommended/not recommended after a period of__________months/years*."]
[]
[]
[]
[null,null,null,null,null,null,"Sd/-"]
[null,null,null,null,"(Neurologist/Pediatric Neurologist/Civil Surgeon/ Chief Medical Officer*)"]
[]
["Name :___________________"]
["Address of Institution/Government hospital :"]
["____________________________________"]
["____________________________________"]
["Qualification/designation of specialist :____________________"]
["SEAL"]
["Signature/Thumb impression* of the patient"]
["Note : *Strike out whichever is not applicable. "]