{"text_format":"1","workbook":"xlsx","n_sheets":6,"sheets":["INTRO","us 89(1)","Form 10E","Control_10E","RULES","Sheet1"],"not_rendered":{"charts":0,"images":2,"macros":1,"external_links":0,"defined_names":4,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"INTRO","index":0,"n_rows":21,"n_cols":3,"rows_kept":21,"cut":false,"hidden":false,"merged":[[0,0,15,0],[0,1,0,3],[1,3,16,3],[16,0,16,2],[10,2,14,2],[1,1,1,2],[2,1,2,2],[4,1,4,2]]}
[]
[null,"INCOME TAX ASSESMENT FOR FINANCIAL YEAR 2024-25"]
[null,"HOW TO USE   "]
[null,null,"राजस्थान राज्य कर्मचारियों के  लिए FY 2024-25 के लिए आयकर आकलन के लिए विगत वर्षों के प्राप्त arrear भुगतान के लिए us 89(1) के तहत छूट प्राप्त करने के लिए Form 10 E generate करने  बाबत इस UTILITY का प्रयोग किया जा सकता है । FILE को SAVE करने के लिए अपनी सुविधा से नाम देकर SAVE AS से Excel Macro- Enable Workbook के रूप में Save करें। file को open करते समय Enable Macro करें।यह excel utility केवल मात्र राज्य कार्मिको के income tax assesment के लिए सहायतार्थ तैयार की गई है ।यद्यपि इसे तैयार करने में पूर्ण सावधानी बरती गई है फिर भी किसी भूल चूक के लिए तैयार कर्ता उत्तरदायी नहीं है । किसी भी गणना के लिए त्रुटि पाए जाने पर आयकर विभाग के नियम मान्य होंगे  किसी प्रकार की तकनीकी कमी पाए जाने पर नीचे दिये गए EMAIL द्वारा अवगत कराने का श्रम करावे।(PLEASE USE LATEST VERSION OF THAT IS  OFFICE 2010 AND ABOVE FOR BEST RESULT)"]
[null,"   1. First Enable Macro whenever open file               2 Save as always in  Excel Macro-Enabled Workbook (*.xlsm)    "]
[null,"1 . us 89(1) sheet","इस शीट से संबन्धित निर्देश शीट पर दिये गए है"]
[null,"2 . Form 10E","auto generated"]
[null,"Disclaimer: -","All care has been taken to keep the information upto date and correct and is for educational purpose only. You are encouraged to consult your Accountant or Advisor before taking any decesion based on this calculator"]
[]
[null,null,"                                  सुधार हेतु सुझाव  आमंत्रित  है "]
[]
[]
[]
[]
[]
[null,null,"                                         joshihansraj72@gmail.com"]
[]
[]
[]
[null,"created on 26-10-2024"]
[null,"updated 24-02-2025"]

{"sheet":"us 89(1)","index":1,"n_rows":31,"n_cols":23,"rows_kept":31,"cut":false,"hidden":false,"merged":[[4,1,4,3],[4,4,4,7],[4,8,4,11],[4,12,4,14],[4,16,9,19],[8,1,8,11],[8,12,8,14],[5,1,5,11],[5,12,5,14],[6,1,6,11],[6,12,6,14],[7,1,7,11],[7,12,7,14],[1,1,1,14],[1,16,2,19],[2,1,2,3],[2,4,2,14],[3,1,3,3],[3,4,3,14],[3,16,3,19],[10,16,10,19],[15,16,31,19],[16,1,16,11],[16,12,16,14],[17,1,17,11],[17,12,17,14],[18,1,18,11],[31,1,31,15],[30,1,30,11],[30,12,30,14],[14,1,14,11],[14,12,14,14],[15,1,15,11],[15,12,15,14],[11,16,13,19],[14,16,14,19],[26,1,26,11],[26,12,26,14],[20,1,20,11],[20,12,20,14],[21,1,21,11],[22,1,22,11],[21,12,21,14],[22,12,22,14],[23,1,23,11],[23,12,23,14],[24,1,24,11],[25,1,25,11],[24,12,24,14],[25,12,25,14],[18,12,18,14],[19,1,19,11],[19,12,19,14],[9,1,9,11],[9,12,9,14],[10,1,10,11],[10,12,10,14],[12,1,12,11],[12,12,12,14],[13,1,13,11],[13,12,13,14],[11,1,11,11],[11,12,11,14],[27,1,27,11],[28,1,28,11],[29,1,29,11],[27,12,27,14],[28,12,28,14],[29,12,29,14]]}
[]
[null,"CALCULATION OF RELIEF UNDER SECTION 89 (1)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1- loZizFke vius ,fj;j dks xr foÙkh; o\"kksZa ds vuqlkj foHkkftr djsaA"]
[null,"NAME",null,null,"Hans Raj Joshi"]
[null,"ADDRESS",null,null,"GSSS RAJPURA PIPERAN",null,null,null,null,null,null,null,null,null,null,5,null,null,null,null,null,null,"Old Regime"]
[null,"PAN",null,null,"XXXXX1234X",null,null,null,"CATEGORY",null,null,null,null,null,null,null,"2- vc lEcfU/kr foÙkh; o\"kksZa ds QkWeZ 16 vFkok ITR ls dj ;ksX; vk; dks lEcfU/kr lsYl esa Hkjuk gSA",null,null,null,null,null,"New Regime"]
[null,"FINANCIAL YEAR- 2016-17",null,null,null,null,null,null,null,null,null,null,"INCOME ( Rs )"]
[null,"Enter net taxable income for 2016-17 (as per ITR/Form-16) "]
[null,"Enter arrears relates to 2016-17"]
[null,"FINANCIAL YEAR- 2017-18",null,null,null,null,null,null,null,null,null,null,"INCOME ( Rs )"]
[null,"Enter net taxable income for 2017-18 (as per ITR/Form-16) "]
[null,"Enter arrears relates to 2017-18"]
[null,"FINANCIAL YEAR- 2018-19",null,null,null,null,null,null,null,null,null,null,"INCOME ( Rs )",null,null,null,"3- dj ;ksX; vk; og vk; gS ftl ij ml foÙkh; o\"kZ esa fu/kkZfjr vk;dj nj ls vk;dj dh x.kuk dh tkrh gSA "]
[null,"Enter net taxable income for 2018-19 (as per ITR/Form-16) "]
[null,"Enter arrears relates to 2018-19"]
[null,"FINANCIAL YEAR- 2019-20",null,null,null,null,null,null,null,null,null,null,"INCOME ( Rs )"]
[null,"Enter net taxable income for 2019-20 (as per ITR/Form-16) ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"4- vc bl QkWeZ esa lEcfU/kr foÙkh; o\"kZ  dh dj ;ksX; vk; ,oa ml o\"kZ ls lEcfU/kr ,fj;j dh jkf'k HkjsaA /;ku jgs foÙkh; o\"kZ 2024&25 ds fy, Hkjh x;h dj ;ksX; vk; esa lEiw.kZ ,fj;j dh jkf'k tqMh gksA vc vxyh 'khV 'form10E' esa 'GENERATE FORM 10E' cVu nckdj QkWeZ 10E, Generate djsaA izkIr NwV dh jkf'k dks 'deduction' 'khV esa lsy Q20 esa /kkjk 89(1) ds rgr jkgr esa HkjsaA "]
[null,"Enter arrears relates to 2019-20"]
[null,"FINANCIAL YEAR- 2020-21",null,null,null,null,null,null,null,null,null,null,"INCOME ( Rs )",null,null,"Select Regime Type"]
[null,"Enter net taxable income for 2020-21 (as per ITR/Form-16) "]
[null,"Enter arrears relates to 2020-21"]
[null,"FINANCIAL YEAR- 2021-22",null,null,null,null,null,null,null,null,null,null,"INCOME ( Rs )",null,null,"Select Regime Type"]
[null,"Enter net taxable income for 2021-22 (as per ITR/Form-16) "]
[null,"Enter arrears relates to 2021-22"]
[null,"FINANCIAL YEAR- 2022-23",null,null,null,null,null,null,null,null,null,null,"INCOME ( Rs )",null,null,"Select Regime Type"]
[null,"Enter net taxable income for 2022-23 (as per ITR/Form-16) "]
[null,"Enter arrears relates to 2022-23"]
[null,"FINANCIAL YEAR- 2023-24",null,null,null,null,null,null,null,null,null,null,"INCOME ( Rs )",null,null,"Select Regime Type"]
[null,"Enter net taxable income for 2023-24 (as per ITR/Form-16) ",null,null,null,null,null,null,null,null,null,null,663570]
[null,"Enter arrears relates to 2023-24",null,null,null,null,null,null,null,null,null,null,58900]
[null,"FINANCIAL YEAR- 2024-25",null,null,null,null,null,null,null,null,null,null,"INCOME ( Rs )",null,null,"Select Regime Type"]
[null,"Enter net taxable income for 2024-25 including entire arrears received (as per ITR/Form-16) ",null,null,null,null,null,null,null,null,null,null,729390]

{"sheet":"Form 10E","index":2,"n_rows":48,"n_cols":18,"rows_kept":48,"cut":false,"hidden":false,"merged":[[30,17,30,20],[29,17,29,20],[26,17,27,20],[47,1,48,15],[42,5,43,8],[16,2,16,3],[7,1,7,14],[1,1,1,14],[2,1,2,14],[3,1,3,3],[3,4,3,14],[4,1,4,3],[4,4,4,14],[5,1,5,3],[5,4,5,8],[5,9,5,10],[5,11,5,14],[6,1,6,14],[14,1,14,14],[8,1,8,11],[11,1,11,11],[11,12,11,14],[12,1,12,11],[12,12,12,14],[8,12,8,14],[25,1,25,11],[25,12,25,14],[26,1,26,11],[26,12,26,14],[27,1,27,11],[27,12,27,14],[9,1,9,11],[9,12,9,14],[10,1,10,11],[10,12,10,14],[22,1,22,11],[22,12,22,14],[23,1,23,11],[23,12,23,14],[24,1,24,11],[24,12,24,14],[17,11,17,14],[19,1,19,14],[20,1,20,11],[20,12,20,14],[21,1,21,11],[21,12,21,14],[29,1,29,14],[30,1,30,2],[30,3,30,4],[30,5,30,6],[30,7,30,8],[30,9,30,10],[30,11,30,12],[30,13,30,14],[13,1,13,14],[31,13,31,14],[33,1,33,2],[33,3,33,4],[33,5,33,6],[33,7,33,8],[33,9,33,10],[33,11,33,12],[33,13,33,14],[31,1,31,2],[31,3,31,4],[31,5,31,6],[31,7,31,8],[31,9,31,10],[31,11,31,12],[32,1,32,2],[32,3,32,4],[32,5,32,6],[32,7,32,8],[32,9,32,10],[32,11,32,12],[32,13,32,14],[37,13,37,14],[38,1,38,2],[38,3,38,4],[38,5,38,6],[38,7,38,8],[35,9,35,10],[35,11,35,12],[35,13,35,14],[34,1,34,2],[34,3,34,4],[34,5,34,6],[34,7,34,8],[34,9,34,10],[34,11,34,12],[34,13,34,14],[35,1,35,2],[35,3,35,4],[35,5,35,6],[35,7,35,8],[38,9,38,10],[38,11,38,12],[38,13,38,14],[36,13,36,14],[36,1,36,2],[36,3,36,4],[36,5,36,6],[36,7,36,8],[36,9,36,10],[36,11,36,12],[37,1,37,2],[37,3,37,4],[37,5,37,6],[37,7,37,8],[37,9,37,10],[37,11,37,12],[39,1,39,2],[39,3,39,4],[39,5,39,6],[39,7,39,8],[39,9,39,10],[39,11,39,12],[39,13,39,14],[40,1,40,2],[40,3,40,4],[40,5,40,6],[40,7,40,8],[40,9,40,10],[40,11,40,12],[40,13,40,14]]}
[]
[null,"FORM NO. 10 E (See rule 21AA)"]
[null,"Form for furnishing particulars of income undr scetion 192(2A) for year ending 31st March 2025 for claiming relief under section 89(1) by a Government servant or an employee in a company, co-operative society, local authority, university, institution, association or body."]
[null,"Name",null,null,{"$f":"PROPER(IF('us 89(1)'!E3=\"\",\"\",'us 89(1)'!E3))","v":"Hans Raj Joshi"}]
[null,"Address",null,null,{"$f":"UPPER(IF('us 89(1)'!E4=\"\",\"\",'us 89(1)'!E4))","v":"GSSS RAJPURA PIPERAN"}]
[null,"PAN",null,null,{"$f":"UPPER(IF('us 89(1)'!E5=\"\",\"\",'us 89(1)'!E5))","v":"XXXXX1234X"},null,null,null,null,"Status",null,"Indian Resident "]
[]
[null,"Particulars of Income referred to in rule 21A of the Income tax Rules, 1962, during the previous year relevant to assessment year 2025-26"]
[null,"1. (a) Salary received in arrears or in advance during 2024-25 in accordance with the provision of sub-rule (2) of rule 21A",null,null,null,null,null,null,null,null,null,null,{"$f":"'us 89(1)'!M8+'us 89(1)'!M11+'us 89(1)'!M14+'us 89(1)'!M17+'us 89(1)'!M20+'us 89(1)'!M23+'us 89(1)'!M26+'us 89(1)'!M29","v":58900}]
[null,"(b) Payment in the nature of gratuity in respect of past services, extending over a period of not less than 5 years in accordance with the provisions of sub-rule (3) of rule 21A",null,null,null,null,null,null,null,null,null,null,"Not applicable "]
[null,"(c) Payment in the nature of compensation from the employer or former employer at or in connection with termination of employment after continuous service of not less than 3 years in accordance with the provisions of sub-rule (4) of rule 21A",null,null,null,null,null,null,null,null,null,null,"Not applicable "]
[null,"(d) Payment in commutation of pension in accordance with the provisions of sub-rule (5) of rule 21A",null,null,null,null,null,null,null,null,null,null,"Not applicable "]
[null,"2. Detailed particulars of payments referred to above may be given in Annexure I, II, IIA, III or IV as the case may be ",null,null,null,null,null,null,null,null,null,null,"Annexure- I"]
[null,"Verification "]
[null,"I do hereby declare that what is stated above is true to the best of my knowledge and belief. Verified today "]
[]
[null,"Date:"]
[null,null,null,null,null,null,null,null,null,null,null,"Signature of the employee"]
[]
[null,"ANNEXURE - I"]
[null,"1. Total net taxable Income excluding Salary received in Arrears or advance ",null,null,null,null,null,null,null,null,null,null,{"$f":"M23-M22","v":670490}]
[null,"2. salary received in arrears or advance",null,null,null,null,null,null,null,null,null,null,{"$f":"M9","v":58900}]
[null,"3. Total Income (as increased by salary received in arrears or advance) (Add item 1 and item 2)",null,null,null,null,null,null,null,null,null,null,{"$f":"'us 89(1)'!M31","v":729390}]
[null,"4. Tax on total income (as per item 3)",null,null,null,null,null,null,null,null,null,null,{"$f":"Control_10E!F23","v":23857}]
[null,"5. Tax on total income (as per item 1)",null,null,null,null,null,null,null,null,null,null,{"$f":"Control_10E!F11","v":0}]
[null,"6. Tax on salary received in arrears or advance (Difference of item 4 and item 5)",null,null,null,null,null,null,null,null,null,null,{"$f":"M24-M25","v":23857}]
[null,"7. Tax computed in accordance with Table \"A\" (Brought from column 7 of Table \"A\")",null,null,null,null,null,null,null,null,null,null,{"$f":"N41","v":23369},null,null,null,null,"/kkjk 89¼1½ ds ragr NwV ds fy, "]
[null,"8. Relief under section 89 (1) (Indicate the difference between the amounts mentioned against items 6 and 7)",null,null,null,null,null,null,null,null,null,null,{"$f":"IF((M26-M27)<0,0,M26-M27)","v":488}]
[]
[null,"TABLE \"A\"  (See item 7 of Annexure I)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Relief under secion 89(1) is"]
[null,"Previous Year(s)",null,"Total Net Taxable income of the relevant previous year ",null,"salary received in arrears or advance relating to the relevant previous year as mentioned in col. (1)",null,"Total income (as increased by salry received in arrears or advance) or the relevant previous year mentioned in col. (1) (Add col. 2 and 3)",null,"Tax on total income (as per col. 2)",null,"Tax on total income (as per col. 4)",null,"Difference in tax (Amount under col. 6 minus amount under col. 5)",null,null,null,{"$f":"IF(M28<=0,0,M28)","v":488}]
[null,1,null,2,null,3,null,4,null,5,null,6,null,7]
[null,"2016-17",null,{"$f":"'us 89(1)'!M7","v":0},null,{"$f":"'us 89(1)'!M8","v":0},null,{"$f":"D33+F33","v":0},null,{"$f":"Control_10E!F3","v":0},null,{"$f":"Control_10E!F15","v":0},null,{"$f":"L33-J33","v":0}]
[null,"2017-18",null,{"$f":"'us 89(1)'!M10","v":0},null,{"$f":"'us 89(1)'!M11","v":0},null,0,null,{"$f":"Control_10E!F4","v":0},null,{"$f":"Control_10E!F16","v":0},null,0]
[null,"2018-19",null,{"$f":"'us 89(1)'!M13","v":0},null,{"$f":"'us 89(1)'!M14","v":0},null,0,null,{"$f":"Control_10E!F5","v":0},null,{"$f":"Control_10E!F17","v":0},null,0]
[null,"2019-20",null,{"$f":"'us 89(1)'!M16","v":0},null,{"$f":"'us 89(1)'!M17","v":0},null,0,null,{"$f":"Control_10E!F6","v":0},null,{"$f":"Control_10E!F18","v":0},null,0]
[null,"2020-21",null,{"$f":"'us 89(1)'!M19","v":0},null,{"$f":"'us 89(1)'!M20","v":0},null,0,null,{"$f":"Control_10E!F7","v":0},null,{"$f":"Control_10E!F19","v":0},null,0]
[null,"2021-22",null,{"$f":"'us 89(1)'!M22","v":0},null,{"$f":"'us 89(1)'!M23","v":0},null,0,null,{"$f":"Control_10E!F8","v":0},null,{"$f":"Control_10E!F20","v":0},null,0]
[null,"2022-23",null,{"$f":"'us 89(1)'!M25","v":0},null,{"$f":"'us 89(1)'!M26","v":0},null,0,null,{"$f":"Control_10E!F9","v":0},null,{"$f":"Control_10E!F21","v":0},null,0]
[null,"2023-24",null,{"$f":"'us 89(1)'!M28","v":663570},null,{"$f":"'us 89(1)'!M29","v":58900},null,722470,null,{"$f":"Control_10E!F10","v":0},null,{"$f":"Control_10E!F22","v":23369},null,23369]
[null,"Total",null,null,null,null,null,null,null,null,null,null,null,{"$f":"N33+N34+N35+N36+N37+N38+39:39+N40","v":23369}]
[]
[]
[]
[]
[]
[]
[null,"Disclaimer: -All care has been taken to keep the information upto date and correct and is for educational purpose only. You are encouraged to consult your Accountant or Advisor before taking any decesion based on this calculator"]

{"sheet":"Control_10E","index":3,"n_rows":38,"n_cols":18,"rows_kept":38,"cut":false,"hidden":true,"merged":[[7,15,7,17],[19,15,19,17],[12,6,12,7],[12,8,12,10],[0,6,0,7],[0,8,0,10],[17,12,17,13],[12,0,12,5],[0,0,0,5],[28,5,29,5],[26,5,27,5],[32,5,33,5],[30,5,31,5]]}
["Tax on income excluding arrears",null,null,null,null,null,"OLD TAX REGIME",null,"NEW TAX REGIME"]
["year","amount","TAX","surcharge","edu. cess","total","Tax","after 87a ","Tax","after 87a "," tax"]
["2016-17",{"$f":"'Form 10E'!D33","v":0},{"$f":"H3","v":0},null,{"$f":"ROUND((C3*0.03),0)","v":0},{"$f":"C3+D3+E3","v":0},{"$f":"IF($B3>1000000, 125000+($B3-1000000)*0.3, IF($B3>500000, 25000+($B3-500000)*0.2, IF($B3>250000, ($B3-250000)*0.1, 0)))","v":0},{"$f":"IF(B3<500001,G3-MIN(G3,5000),G3)","v":0}]
["2017-18",{"$f":"'Form 10E'!D34","v":0},{"$f":"H4","v":0},{"$f":"IF(B4>10000000,C4*0.15,0)","v":0},{"$f":"ROUND((C4*0.03),0)","v":0},0,{"$f":"IF($B4>1000000, 112500+($B4-1000000)*0.3, IF($B4>500000, 12500+($B4-500000)*0.2, IF($B4>250000, ($B4-250000)*0.05, 0)))","v":0},{"$f":"IF($B4<350001,G4-MIN(G4,2500),G4)","v":0},null,null,null,null,1,"21-22"]
["2018-19",{"$f":"'Form 10E'!D35","v":0},{"$f":"H5","v":0},null,{"$f":"ROUND((C5*0.04),0)","v":0},0,{"$f":"IF($B5>1000000, 112500+($B5-1000000)*0.3, IF($B5>500000, 12500+($B5-500000)*0.2, IF($B5>250000, ($B5-250000)*0.05, 0)))","v":0},{"$f":"IF($B5<350001,G5-MIN(G5,2500),G5)","v":0}]
["2019-20",{"$f":"'Form 10E'!D36","v":0},{"$f":"H6","v":0},null,0,0,{"$f":"IF($B6>1000000, 112500+($B6-1000000)*0.3, IF($B6>500000, 12500+($B6-500000)*0.2, IF($B6>250000, ($B6-250000)*0.05, 0)))","v":0},{"$f":"IF(B6<500001,G6-MIN(G6,12500),G6)","v":0},null,null,null,null,"control button 89(1)"]
["2020-21",{"$f":"'Form 10E'!D37","v":0},{"$f":"IF($M$7=2,K7,IF(B7<=500000,H7,G7))","v":0},null,0,0,{"$f":"ROUND(IF(B7<=250000,0,IF(B7<=500000,(B7-250000)*0.05,IF(B7<=1000000,12500+(B7-500000)*0.2,IF(B7>1000000,112500+(B7-1000000)*0.3,\"0\")))),0)","v":0},{"$f":"IF(AND(B7<=500000,G7>=12500),G7-12500,IF(AND(B7<=500000,G7<12500),0,G7))","v":0},{"$f":"ROUND(IF(B7<=250000,0,IF(B7<=500000,(B7-250000)*0.05,IF(B7<=750000,12500+(B7-500000)*0.1,IF(B7<=1000000,37500+(B7-750000)*0.15,IF(B7<=1250000,75000+(B7-1000000)*0.2,IF(B7<=1500000,125000+(B7-1250000)*0.25,IF(B7>1500000,187500+(B7-1500000)*0.3,\"0\"))))))),0)","v":0},{"$f":"IF(AND(B7<=500000,I7>=12500),I7-12500,IF(AND(B7<=500000,I7<12500),0,I7))","v":0},{"$f":"IF(B7<=500000,J7,I7)","v":0},null,2,"20-21"]
["2021-22",{"$f":"'Form 10E'!D38","v":0},{"$f":"IF($M$8=2,K8,IF(B8<=500000,H8,G8))","v":0},null,0,0,{"$f":"ROUND(IF(B8<=250000,0,IF(B8<=500000,(B8-250000)*0.05,IF(B8<=1000000,12500+(B8-500000)*0.2,IF(B8>1000000,112500+(B8-1000000)*0.3,\"0\")))),0)","v":0},{"$f":"IF(AND(B8<=500000,G8>=12500),G8-12500,IF(AND(B8<=500000,G8<12500),0,G8))","v":0},{"$f":"ROUND(IF(B8<=250000,0,IF(B8<=500000,(B8-250000)*0.05,IF(B8<=750000,12500+(B8-500000)*0.1,IF(B8<=1000000,37500+(B8-750000)*0.15,IF(B8<=1250000,75000+(B8-1000000)*0.2,IF(B8<=1500000,125000+(B8-1250000)*0.25,IF(B8>1500000,187500+(B8-1500000)*0.3,\"0\"))))))),0)","v":0},{"$f":"IF(AND(B8<=500000,I8>=12500),I8-12500,IF(AND(B8<=500000,I8<12500),0,I8))","v":0},{"$f":"IF(B8<=500000,J8,I8)","v":0},null,2,"21-22",null,"Marginal Relief"]
["2022-23",{"$f":"'Form 10E'!D39","v":0},{"$f":"IF($M$9=2,K9,IF(B9<=500000,H9,G9))","v":0},null,0,0,{"$f":"ROUND(IF(B9<=250000,0,IF(B9<=500000,(B9-250000)*0.05,IF(B9<=1000000,12500+(B9-500000)*0.2,IF(B9>1000000,112500+(B9-1000000)*0.3,\"0\")))),0)","v":0},{"$f":"IF(AND(B9<=500000,G9>=12500),G9-12500,IF(AND(B9<=500000,G9<12500),0,G9))","v":0},{"$f":"ROUND(IF(B9<=250000,0,IF(B9<=500000,(B9-250000)*0.05,IF(B9<=750000,12500+(B9-500000)*0.1,IF(B9<=1000000,37500+(B9-750000)*0.15,IF(B9<=1250000,75000+(B9-1000000)*0.2,IF(B9<=1500000,125000+(B9-1250000)*0.25,IF(B9>1500000,187500+(B9-1500000)*0.3,\"0\"))))))),0)","v":0},{"$f":"IF(AND(B9<=500000,I9>=12500),I9-12500,IF(AND(B9<=500000,I9<12500),0,I9))","v":0},{"$f":"IF(B9<=500000,J9,I9)","v":0},null,2,"22-23",null,"income>7Lac","tax diff","marginal relief"]
["2023-24",{"$f":"'Form 10E'!D40","v":663570},{"$f":"IF($M$10=2,K10,IF(B10<=500000,H10,G10))","v":0},null,0,0,{"$f":"ROUND(IF(B10<=250000,0,IF(B10<=500000,(B10-250000)*0.05,IF(B10<=1000000,12500+(B10-500000)*0.2,IF(B10>1000000,112500+(B10-1000000)*0.3,\"0\")))),0)","v":45214},{"$f":"IF(AND(B10<=500000,G10>=12500),G10-12500,IF(AND(B10<=500000,G10<12500),0,G10))","v":45214},{"$f":"ROUND(IF(B10<=300000,0,IF(B10<=600000,(B10-300000)*0.05,IF(B10<=900000,15000+(B10-600000)*0.1,IF(B10<=1200000,45000+(B10-900000)*0.15,IF(B10<=1500000,75000+(B10-1000000)*0.2,IF(B10>1500000,150000+(B10-1500000)*0.3,\"0\")))))),0)","v":21357},{"$f":"IF(AND(B10<=700000,I10>=25000),I10-25000,IF(AND(B10<=700000,I10<25000),0,I10))-R10","v":0},{"$f":"IF(OR(B10<=700000,P10<Q10),J10,I10)","v":0},null,2,"23-24",null,{"$f":"IF(B10>700000,B10-700000,0)","v":0},{"$f":"IF(B10>700000,ROUND(IF(B10<=300000,0,IF(B10<=600000,(B10-300000)*0.05,IF(B10<=900000,15000+(B10-600000)*0.1,IF(B10<=1200000,45000+(B10-900000)*0.15,IF(B10<=1500000,75000+(B10-1000000)*0.2,IF(B10>1500000,150000+(B10-1500000)*0.3,\"0\")))))),0),0)","v":0},{"$f":"IF(B10>700000,IF(P10<Q10,Q10-P10,0),0)","v":0}]
["2024-25",{"$f":"'Form 10E'!$M$21","v":670490},{"$f":"IF($M$11=2,K11,IF(B11<=500000,H11,G11))","v":0},null,{"$f":"ROUND((C11*0.04),0)","v":0},{"$f":"C11+D11+E11","v":0},{"$f":"ROUND(IF(B11<=250000,0,IF(B11<=500000,(B11-250000)*0.05,IF(B11<=1000000,12500+(B11-500000)*0.2,IF(B11>1000000,112500+(B11-1000000)*0.3,\"0\")))),0)","v":46598},{"$f":"IF(AND(B11<=500000,G11>=12500),G11-12500,IF(AND(B11<=500000,G11<12500),0,G11))","v":46598},{"$f":"ROUND(IF(B11<=300000,0,IF(B11<=700000,(B11-300000)*0.05,IF(B11<=1000000,20000+(B11-700000)*0.1,IF(B11<=1200000,50000+(B11-1000000)*0.15,IF(B11<=1500000,80000+(B11-1200000)*0.2,IF(B11>1500000,140000+(B11-1500000)*0.3,\"0\")))))),0)","v":18525},{"$f":"IF(AND(B11<=700000,I11>=25000),I11-25000,IF(AND(B11<=700000,I11<25000),0,I11))-R11","v":0},{"$f":"IF(OR(B11<=700000,P11<Q11),J11,I11)","v":0},null,2,"24-25",null,{"$f":"IF(B11>700000,B11-700000,0)","v":0},{"$f":"IF(B11>700000,ROUND(IF(B11<=300000,0,IF(B11<=700000,(B11-300000)*0.05,IF(B11<=1000000,20000+(B11-700000)*0.1,IF(B11<=1200000,50000+(B11-1000000)*0.15,IF(B11<=1500000,80000+(B11-1200000)*0.2,IF(B11>1500000,140000+(B11-1500000)*0.3,\"0\")))))),0),0)","v":0},{"$f":"IF(B11>700000,IF(P11<Q11,Q11-P11,0),0)","v":0}]
[]
["Tax on income including arrears",null,null,null,null,null,"OLD TAX REGIME",null,"NEW TAX REGIME"]
["year","amount","TAX","surcharge","edu. cess","total","Tax","after 87a ","Tax","after 87a "," tax"]
["2016-17",{"$f":"'Form 10E'!H33","v":0},{"$f":"H15","v":0},{"$f":"IF(B15>10000000,C15*0.15,0)","v":0},{"$f":"ROUND((C15*0.03),0)","v":0},{"$f":"C15+D15+E15","v":0},{"$f":"IF($B15>1000000, 125000+($B15-1000000)*0.3, IF($B15>500000, 25000+($B15-500000)*0.2, IF($B15>250000, ($B15-250000)*0.1, 0)))","v":0},{"$f":"IF(B15<500001,G15-MIN(G15,5000),G15)","v":0}]
["2017-18",{"$f":"'Form 10E'!H34","v":0},{"$f":"H16","v":0},{"$f":"IF(B16>10000000,C16*0.15,0)","v":0},{"$f":"ROUND((C16*0.03),0)","v":0},0,{"$f":"IF($B16>1000000, 112500+($B16-1000000)*0.3, IF($B16>500000, 12500+($B16-500000)*0.2, IF($B16>250000, ($B16-250000)*0.05, 0)))","v":0},{"$f":"IF($B16<350001,G16-MIN(G16,2500),G16)","v":0}]
["2018-19",{"$f":"'Form 10E'!H35","v":0},{"$f":"H17","v":0},null,{"$f":"ROUND((C17*0.04),0)","v":0},0,{"$f":"IF($B17>1000000, 112500+($B17-1000000)*0.3, IF($B17>500000, 12500+($B17-500000)*0.2, IF($B17>250000, ($B17-250000)*0.05, 0)))","v":0},{"$f":"IF($B17<350001,G17-MIN(G17,2500),G17)","v":0}]
["2019-20",{"$f":"'Form 10E'!H36","v":0},{"$f":"H18","v":0},null,0,0,{"$f":"IF($B18>1000000, 112500+($B18-1000000)*0.3, IF($B18>500000, 12500+($B18-500000)*0.2, IF($B18>250000, ($B18-250000)*0.05, 0)))","v":0},{"$f":"IF(B18<500001,G18-MIN(G18,12500),G18)","v":0},null,null,null,null,"control button 89(1)"]
["2020-21",{"$f":"'Form 10E'!H37","v":0},{"$f":"IF($M$7=2,K19,IF(B19<=500000,H19,G19))","v":0},null,0,0,{"$f":"ROUND(IF(B19<=250000,0,IF(B19<=500000,(B19-250000)*0.05,IF(B19<=1000000,12500+(B19-500000)*0.2,IF(B19>1000000,112500+(B19-1000000)*0.3,\"0\")))),0)","v":0},{"$f":"IF(AND(B19<=500000,G19>=12500),G19-12500,IF(AND(B19<=500000,G19<12500),0,G19))","v":0},{"$f":"ROUND(IF(B19<=250000,0,IF(B19<=500000,(B19-250000)*0.05,IF(B19<=750000,12500+(B19-500000)*0.1,IF(B19<=1000000,37500+(B19-750000)*0.15,IF(B19<=1250000,75000+(B19-1000000)*0.2,IF(B19<=1500000,125000+(B19-1250000)*0.25,IF(B19>1500000,187500+(B19-1500000)*0.3,\"0\"))))))),0)","v":0},{"$f":"IF(AND(B19<=500000,I19>=12500),I19-12500,IF(AND(B19<=500000,I19<12500),0,I19))","v":0},{"$f":"IF(B19<=500000,J19,I19)","v":0},null,{"$f":"M7","v":2},{"$f":"N7","v":"20-21"}]
["2021-22",{"$f":"'Form 10E'!H38","v":0},{"$f":"IF($M$8=2,K20,IF(B20<=500000,H20,G20))","v":0},null,0,0,{"$f":"ROUND(IF(B20<=250000,0,IF(B20<=500000,(B20-250000)*0.05,IF(B20<=1000000,12500+(B20-500000)*0.2,IF(B20>1000000,112500+(B20-1000000)*0.3,\"0\")))),0)","v":0},{"$f":"IF(AND(B20<=500000,G20>=12500),G20-12500,IF(AND(B20<=500000,G20<12500),0,G20))","v":0},{"$f":"ROUND(IF(B20<=250000,0,IF(B20<=500000,(B20-250000)*0.05,IF(B20<=750000,12500+(B20-500000)*0.1,IF(B20<=1000000,37500+(B20-750000)*0.15,IF(B20<=1250000,75000+(B20-1000000)*0.2,IF(B20<=1500000,125000+(B20-1250000)*0.25,IF(B20>1500000,187500+(B20-1500000)*0.3,\"0\"))))))),0)","v":0},{"$f":"IF(AND(B20<=500000,I20>=12500),I20-12500,IF(AND(B20<=500000,I20<12500),0,I20))","v":0},{"$f":"IF(B20<=500000,J20,I20)","v":0},null,{"$f":"M8","v":2},"21-22",null,"Marginal Relief"]
["2022-23",{"$f":"'Form 10E'!H39","v":0},{"$f":"IF($M$9=2,K21,IF(B21<=500000,H21,G21))","v":0},null,0,{"$f":"C21+D21+E21","v":0},{"$f":"ROUND(IF(B21<=250000,0,IF(B21<=500000,(B21-250000)*0.05,IF(B21<=1000000,12500+(B21-500000)*0.2,IF(B21>1000000,112500+(B21-1000000)*0.3,\"0\")))),0)","v":0},{"$f":"IF(AND(B21<=500000,G21>=12500),G21-12500,IF(AND(B21<=500000,G21<12500),0,G21))","v":0},{"$f":"ROUND(IF(B21<=250000,0,IF(B21<=500000,(B21-250000)*0.05,IF(B21<=750000,12500+(B21-500000)*0.1,IF(B21<=1000000,37500+(B21-750000)*0.15,IF(B21<=1250000,75000+(B21-1000000)*0.2,IF(B21<=1500000,125000+(B21-1250000)*0.25,IF(B21>1500000,187500+(B21-1500000)*0.3,\"0\"))))))),0)","v":0},{"$f":"IF(AND(B21<=500000,I21>=12500),I21-12500,IF(AND(B21<=500000,I21<12500),0,I21))","v":0},{"$f":"IF(B21<=500000,J21,I21)","v":0},null,{"$f":"M9","v":2},"22-23",null,"income>7Lac","tax diff","marginal relief"]
["2023-24",{"$f":"'Form 10E'!H40","v":722470},{"$f":"IF($M$10=2,K22,IF(B22<=500000,H22,G22))","v":22470},null,899,23369,{"$f":"ROUND(IF(B22<=250000,0,IF(B22<=500000,(B22-250000)*0.05,IF(B22<=1000000,12500+(B22-500000)*0.2,IF(B22>1000000,112500+(B22-1000000)*0.3,\"0\")))),0)","v":56994},{"$f":"IF(AND(B22<=500000,G22>=12500),G22-12500,IF(AND(B22<=500000,G22<12500),0,G22))","v":56994},{"$f":"ROUND(IF(B22<=300000,0,IF(B22<=600000,(B22-300000)*0.05,IF(B22<=900000,15000+(B22-600000)*0.1,IF(B22<=1200000,45000+(B22-900000)*0.15,IF(B22<=1500000,75000+(B22-1000000)*0.2,IF(B22>1500000,150000+(B22-1500000)*0.3,\"0\")))))),0)","v":27247},{"$f":"IF(AND(B22<=700000,I22>=25000),I22-25000,IF(AND(B22<=700000,I22<25000),0,I22))-R22","v":22470},{"$f":"IF(OR(B22<=700000,P22<Q22),J22,I22)","v":22470},null,{"$f":"M10","v":2},"23-24",null,{"$f":"IF(B22>700000,B22-700000,0)","v":22470},{"$f":"IF(B22>700000,ROUND(IF(B22<=300000,0,IF(B22<=600000,(B22-300000)*0.05,IF(B22<=900000,15000+(B22-600000)*0.1,IF(B22<=1200000,45000+(B22-900000)*0.15,IF(B22<=1500000,75000+(B22-1000000)*0.2,IF(B22>1500000,150000+(B22-1500000)*0.3,\"0\")))))),0),0)","v":27247},{"$f":"IF(B22>700000,IF(P22<Q22,Q22-P22,0),0)","v":4777}]
["2024-25",{"$f":"'Form 10E'!$M$23","v":729390},{"$f":"IF($M$11=2,K23,IF(B23<=500000,H23,G23))","v":22939},null,918,23857,58378,58378,{"$f":"ROUND(IF(B23<=300000,0,IF(B23<=700000,(B23-300000)*0.05,IF(B23<=1000000,20000+(B23-700000)*0.1,IF(B23<=1200000,50000+(B23-1000000)*0.15,IF(B23<=1500000,80000+(B23-1200000)*0.2,IF(B23>1500000,140000+(B23-1500000)*0.3,\"0\")))))),0)","v":22939},{"$f":"IF(AND(B23<=700000,I23>=25000),I23-25000,IF(AND(B23<=700000,I23<25000),0,I23))-R23","v":22939},{"$f":"IF(OR(B23<=700000,P23<Q23),J23,I23)","v":22939},null,2,"24-25",null,{"$f":"IF(B23>700000,B23-700000,0)","v":29390},{"$f":"IF(B23>700000,ROUND(IF(B23<=300000,0,IF(B23<=700000,(B23-300000)*0.05,IF(B23<=1000000,20000+(B23-700000)*0.1,IF(B23<=1200000,50000+(B23-1000000)*0.15,IF(B23<=1500000,80000+(B23-1200000)*0.2,IF(B23>1500000,140000+(B23-1500000)*0.3,\"0\")))))),0),0)","v":22939},{"$f":"IF(B23>700000,IF(P23<Q23,Q23-P23,0),0)","v":0}]
[]
[]
[]
[null,null,null,null,null,"2017-17","IF($B3>1000000, 125000+($B3-1000000)*0.3, IF($B3>500000, 25000+($B3-500000)*0.2, IF($B3>250000, ($B3-250000)*0.1, 0)))"]
[null,null,null,null,null,null,"IF(B3<500001,G3-MIN(G3,5000),G3)"]
[null,null,null,null,null,"2017-18","IF($B3>1000000, 112500+($B3-1000000)*0.3, IF($$B3>500000, 12500+($B3-500000)*0.2, IF($B3>250000, ($B3-250000)*0.05, 0)))"]
[null,null,null,null,null,null,"IF($B3<350001,G3-MIN(G3,2500),G3)"]
[null,null,null,null,null,"2018-19","IF($B4>1000000, 112500+($B4-1000000)*0.3, IF($$B4>500000, 12500+($B4-500000)*0.2, IF($B4>250000, ($B4-250000)*0.05, 0)))"]
[null,null,null,null,null,null,"IF($B4<350001,G4-MIN(G4,2500),G4)"]
[null,null,null,null,null,"2019-20","IF($B5>1000000, 112500+($B5-1000000)*0.3, IF($B5>500000, 12500+($B5-500000)*0.2, IF($B5>250000, ($B5-250000)*0.05, 0)))"]
[null,null,null,null,null,null,"IF(B5<500001,G5-MIN(G5,12500),G5)"]
[]
[null,null,null,null,null,"2023-24","ROUND(IF(B10<=300000,0,IF(B10<=600000,(B10-300000)*0.05,IF(B10<=900000,15000+(B10-600000)*0.1,IF(B10<=1200000,45000+(B10-900000)*0.15,IF(B10<=1500000,75000+(B10-1000000)*0.2,IF(B10>1500000,150000+(B10-1500000)*0.3,\"0\")))))),0)"]
[]
[null,null,null,null,null,"2024-25","ROUND(IF(B11<=300000,0,IF(B11<=700000,(B11-300000)*0.05,IF(B11<=1000000,20000+(B11-700000)*0.1,IF(B11<=1200000,50000+(B11-1000000)*0.15,IF(B11<=1500000,80000+(B11-1200000)*0.2,IF(B11>1500000,140000+(B11-1500000)*0.3,\"0\")))))),0)"]

{"sheet":"RULES","index":4,"n_rows":129,"n_cols":2,"rows_kept":129,"cut":false,"hidden":true,"merged":[[0,0,0,1]]}
["                  Brief detail of Information and RULES for(Rates,Deductions,Exemption etc.)                                                                             ( Mini Ready Reckoner)"]
[null,"  Select and click any rule to know the brief detail about the taxation Rules & Informations."]
[1,"New Tax  Rates  for Financial-Year 2020-21, Assessment Year 2021-2022 in Old and New Regime"]
[2,"Some  Exempted Receipts / Special allowances &  Perquisite which are not chargable to tax in Old regime"]
[3,"Some Exempted Income ( to be shown while Return filing) "]
[4,"T A X   R U L E S  &  O T H E R   U S E F U L   I N F O R M A T I O N S"]
["I","HRA exemption-u/s 10(13A)"]
["II","Standard deduction u/s 16 (1a) instead of Transport allowance and Medical Reimbursement"]
["III","Reimbursement of Medical bills "]
["IV"," u/s(5) LTA  Exemption "]
["V","Deduction u/s 24  and Relief u/s 80EE or 80EEA on interest on housing loan."]
["VI","u/s 80CCE & 80CCD Maximum Exemption "]
["VII","Rajiv Gandhi Equity Savings Scheme "]
["VIII","u/s 80D Medical Insurance"]
["IX","u/s 80DD Deduction in respect of medical treatment of handicapped dependents"]
["X","u/s 80DDB Deduction in respect of medical treatment for specified ailments or diseases"]
["XI","u/s 80E Interest repayment on education loan"]
["XII","u/s 80G Donations given for certain charities "]
["XIII","u/s 80GG If Assesse is not getting  HRA,  but living in rented house,"]
["XIV","u/s 80U If assesse have a permanent physical disability "]
["XV","u/s 80TTA/80TTB Deduction on interest Income."]
[5," KNOW MORE about DEDUCTION under Section 80-C"]
["a","Qualifying Investments u/s 80CCE"]
["b","Provident Fund (PF) & Voluntary Provident Fund (VPF) "]
["c","Life Insurance Premiums & Unit linked Insurance Plan (ULIP)"]
["d","Public Provident Fund (PPF):"]
["e","National Savings Certificate (NSC):"]
["f","Home Loan Principal Repayment & Stamp Duty and Registration Charges for a home "]
["g","Tuition  fees  for 2 children "]
["h","Equity Linked Savings Scheme (ELSS)"]
["i","5-Yr bank fixed deposits (FDs)  or 5-Yr post office time deposit (POTD)"]
["j","Pension Funds or Pension Policies "]
["k","Sukanya Samridhi Account"]
["l","Infrastructure Bonds: NABARD rural bonds:"]
["m","Senior Citizen Savings Scheme 2004 (SCSS)"]
[6,"Allowed Deductions & Exemptions under New Income Tax Regime "]
[null,"         TAX  RATES  as per Old Regime --   for Financial Year 2020-21 & Assesment Year 2021-22  "]
[null,"                                                For Individual (MALE & FEMALE)  ASSESSE  "]
[null,"   Net Income Range                                                   Income Tax Rates"]
[null,"  Up to ₹ 2,50,000                                                                    NIL"]
[null,"  ₹ 2,50,001 to ₹ 5,00,000                                       5% on Total Income (-) ₹ 2,50,000"]
[null,"  ₹ 5,00,001 to ₹ 10,00,000                                ₹12,500+20% of Total Income (-) ₹5,00,000"]
[null,"  More than ₹ 10.00,000                                   ₹1,12,500+30% of Total Income (-) ₹10,00,000"]
[null,"Note- (u/s 87A- A rebate upto ₹ 12500/-  for assessee with Income range upto ₹ 5,00,00 will be available in Both Old & New Regime) )"]
[null,"     For SENIOR CITIZEN  ASSESSE (Above 60 Year ) attaining the age during the year "]
[null,"       Net Income Range                                              Income Tax Rates"]
[null,"    Up to  ₹3,00,000                                                           NIL"]
[null,"    ₹3,00,001 to 5,00,000                                                            5% of Total Income(-) ₹3,00,000"]
[null,"    ₹5,00,001 to 10,00,000                                         ₹10,000 +20% of Total Income (-) ₹5,00,000"]
[null,"    More than ₹10.00,000                                       ₹1,10,000 +30% of Total Income (-) ₹10,00,000"]
[null,"Note- (u/s 87A- A rebate upto ₹ 10000/-  for assessee with Income range upto ₹ 5,00,000)"]
[null,"    For VERY SENIOR CITIZEN  ASSESSE (Above 80 Year ) attaining the age during the year "]
[null,"      Net Income Range                                              Income Tax Rates"]
[null,"    Up to ₹5,00,000                                                           NIL"]
[null,"    ₹5,00,001 to ₹10,00,000                                         20% of Total Income (-) ₹10,00,000"]
[null,"    More than ₹10,00,000                                         ₹1,00,000 +30% of Total Income (-) ₹10,00,000"]
["Back ↑    ","Note: 1. Education and Health Cess is 4% of income tax from all Assesse. (as per Finance Act 2018)                                                                                                                                                           .        2. Surcharge on income tax @10% for income above ₹50 Lakh & 15% for income above ₹1crore  "]
[null,"           TAX  RATES as per New Regime -  for financial Year 2020-21 & Assesment Year 2021-22  ( The new scheme is optional in nature )"]
[null,"For Individual (>60Yrs)., Sr. Citizen (60+Yrs.) & Very Sr. Citizen (80+Yrs.) ASSESSE  "]
[null,"Up to – 250000 – Nil"]
[null,"  ₹ 2,50,001 to ₹ 5,00,000                                                 5% on Total Income (-) ₹2,50,000 "]
[null,"  ₹ 5,00,001 to ₹ 7,50,000                                   ₹12,500+10% of Total Income (-) ₹5,00,000"]
[null,"  ₹ 7,50,001 to ₹ 10,00,000                                 ₹37,500+15% of Total Income (-) ₹7,50,000"]
[null,"  ₹ 10,00,001 to ₹ 12,50,000                               ₹75,000+20% of Total Income (-) ₹10,00,000"]
[null,"  ₹ 12,50,001 to ₹ 15,00,000                            ₹1,25,000+25% of Total Income (-) ₹12,50,000"]
[null,"  ₹ 15,00,001 & above                                    ₹1,87,500+30% of Total Income (-) ₹15,00,000"]
["Back ↑    ","Note- (u/s 87A- A rebate upto ₹ 12500/-  for assessee with Income range upto ₹ 5,00,00 will be available in Both Old & New Regime) )"]
[]
[null," Some  Exempted Receipts /Special allowances &  Perquisite which are not chargable to tax are  "]
[null," Exempted Receipts - 1.  L.T.A (as per Rule)                                                            "]
["Back ↑    ","Special allowances Exempted u/s 10(14)                                                                                                                                                                                                                                                                      1. Uniform Allowance (granted to meet the expenditure incurred on purchase or maintenance of uniform to be worn during performance of Official Duty)                                                                                            2. Helper Allowance ( granted to meet exependiture incurred on helper for performance of official duty)                                                                                                                                                                                 3. Academic Allowance (granted for encouraging academic, research & training pursuits) including Newspaper, Generals etc.)                                                                                                                              4. Children Education Allowance ( ₹100 P.M. per child / (₹300 for hostel expenditure) Max of 2 children)                                                                                                                                                             5. Convayance allowance ( granted to meet the expenditure incurred on convayance, while performing official duty.                                                                                                                                                 .   ( Expenditure incured for covering journey between office and residence is not treated as expenditure in performance of official duty. ) "]
[null," Deduction available u/s -16                                                                                                                                                                                                                                                                          1.Standard deduction of  Rs. 50000/- is granted to all salaried employee.whenever Transport allowance and Medical reimbursement are abolished                                                                                                      2. Entertainment allowance (for Govt Employees) Max  ₹5000/-                                                                                                                                                                                                                           3. Professional tax - Professional tax paid by employeer is deducted from Gross salary."]
[null," Perquisite not chargable to tax"]
[null," Free food and beverage 1. Food and non-alcoholic beverages provided in working hours in remote area or an offshore instalation are exempted to tax                                                                                                                                    2. Tea, coffee or non-alcoholic beverages and snaks in working hours are tax free perquisites.                                                                                                                                                                                                                                                            3. Meals (Lunch and / or dinner) in office hours is not taxable. If cost to the employeris  ₹50 (or Less) per meal.  "]
[null," Some Exempted Income are ( to be shown while Return filing) "]
[null,"         1.  Withdrawal / Maturity / Interest received from PF,PPF,Sukanya Samridhi Account, Life Insurance policy, Agriculture. (Max up to ₹5000/- )"]
[null,"         2    Long Term Capital Gain From Shares"]
[null,"         3.   Interest on Saving Bank & Post Office A/c up to  ₹ 10,000/- ( Sec-80TTE) for Individual "]
[null,"         4.   Interest on Saving Bank & Post Office A/c, FD, RD etc up to  ₹ 50,000/- (Sec-80TTE) for Sr. Citizen "]
[null,"Please Note :"]
[null,"(i) Interest earned from all sources are to be included. All interest income (including saving Bank A/C (above ₹10,000 for Individual & ₹50,000 for Sr. Citizen )"]
["Back ↑    ","(II) As per clarification from IT department, all perquisites such as rent-free accommodation, company provided car, free or concessional education facilities, employee stock option plan, free club membership, company provided credit card, gift vouchers, meal coupons, hotel stay beyond 15 days, are fully taxable. "]
["Back ↑    ","T A X   R U L E S  &  O T H E R   U S E F U L   I N F O R M A T I O N S  for"]
["I"," House Rent Allowance exemption-10(13A) = Least amount of anyone (i) 40% of Salary (50%, if house situated in Mumbai, Calcutta, Delhi or Madras)                                                                                                                                                                                                                                   .                                                                                                             or (ii) Actual HRA Recived                                                                                                                                                                                                                                                        .                                                                                                             or (iii) Rent paid minus 10% of salary * Salary= Basic + DA (if part of retirement benefit) + Turnover based Commission                                              Note i. Fully Taxable, if HRA is received by an employee who is living in his own house or if he does not pay any rent                                                                                                                                                          ii. It is mandatory for employee to report PAN of the landlord to the employer if rent paid is more than ₹ 1,00,000 [Circular No. 08 /2013 dated 10th October, 2013]. (In case the landlord does not have PAN, employee should submit a declaration stating the same along with the landlord’s details.)"]
["II       ","Standard deduction of  ₹50000/- is allowed to all salaried employee. In Finace act 2019 standard deduction of Rs. 50,000/- has allowed to all salaried employees.                                              But Transport allowance  & Medical Reimburement are abolished. Whenever an exemption of  up to ₹3200/- per month is cotinue for disabled employees (Blind and Handicapped employees) .                                                                                                                                                                                                                                                                                                                                                                                                        Transport Allowance is granted to an employee to meet expenditure on commuting between place of residence and place of duty"]
["III","Reimbursement of Medical bills has withdrawan and not allowed from finance act 2018. Now it has become a part of Standard deduction of Rs. 50,000/-"]
["IV"," u/s(5) LTA is exempt to the tune of economy class Train/ Air /Recognised public Transport fare for the family to any destination in India, by the shortest route.                                                                                                                   LTA can be claimed twice in a block of 4 calendar year. The current block is from 01.01.2018 to 31.12.2021. For claim, it is must to provide originals tickets etc."]
["   V(a) New Change"," u/s 24 and 80 EE/ 80EEA There is an Exemption for interest on housing loan.(for Self occupied Residence). If the loan was taken before Apr 1, 1999 exemption is limited to ₹30,000/- per year. If the loan was taken after Apr 1, 1999 exemption is limited to ₹2,00,000/- per year if the house is self-occupied;                                                                                                                                                                 \nThis exemption is available on accrual basis, which means if interest has accrued, you can claim exemption, irrespective of whether you've paid it or not.                                                                  80EE - In finance bill 2016 (an additional rebate of ₹.50.000/- was given to those assesse, who purchase self ocupied single house and loan has sanctioned between 01/04/2016 to 31/03/2018 with maximum value of ₹ 50 Lacs and sanctioned home loan up to 35 Lacs.). The deduction is allowed untill the loan is repaid.                                                                                                                              Sec 80EEA - In Finance bill 2019 ( a new rebate for purchase first house has been introduced to extend the tax benefit upto Rs. 1,50,000/- for affordable house of stamp duty valued up to               Rs. 45 Lacs and loan sanctioned during the period 01/04/2019 to 31/03.2021)                                                                                                                                            "]
["      (b)","If you have rented out your house, Whole the interest will be eligible for deduction. (after deducting property tax and standard maintenance expenses from rent recived). But maximum interest allowed for deduction is 2,00,000/- only and rest of interest will be adjust while filing of ITR as carryforward of losses."]
["VI","u/s 80CCE- Maximum Exemption up to  ₹1,50,000/-  Investments up to ₹1.5 lac in PF, VPF, PPF, Employee contribution in NPS,Insurance Premium, Housing loan principal repayment, NSC, ELSS, long term bank Fixed Deposit, Post Office Term Deposit, etc. are deductible from the taxable income. There is no limit on individual items, (for example) all 1.5 lac can be invested in NSC or PPF etc.  "]
["VII                                                                                                                                                                     ","u/s 80CCD(1):  Contribution to NPS (by Employee) The Finance Act, 2015 provides that, The contribution made by the employee to the NPS will be subject to the limit of ₹1,50,000.(Sec 80CCE)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    Section 80CCD (2):  Contribution to NPS (by Employer) - Contribution made by the Central Government or any other employer to NPS shall be excluded while computing the limit of Rs1,50,000 Deduction available for the amount paid or deposited by the employer of the assessee in a pension scheme notified or as may be notified by the Central Government subject to a maximum of 10% of salary in the financial year.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    Section 80CCD(1B): Additional depoisiting to New Pension Scheme (NPS) account in Banks/PO  - It will provide an additional deduction of upto ₹ 50,000 over and above the limit of ₹ 1.50 lakh in respect of contributions made to NPS account.\n\n\n"]
["VIII","u/s 80CCG - Rajiv Gandhi Equity Savings Scheme exemption has been abolished in Fianance Act 2017. "]
["IX     ","u/s 80D Medical Insurance Premiums+ Critical Insurance cover Premiuma +Health checkup+ CGHS/ SGHS contributions                                                                                                                                (Mediclaim Insurance & Critical illness Cover from health Insurance Co. or Life Insurance Co. with contribution in CGHS/SGHS & Preventive Health Check upto INR.5000/-) for Self Family & Parents <60 Yrs. or Sr. Citizen. For Very Sr. Citizen abobe 80 Yrs. Expenses on medical treatment.                                                                                                                                                                                                                                                                                           Premium & Health checkup  is exempt up to                                                                                                                                                                                                                                                                                                               1.₹. 25000/- for Self & Family less than 60Yrs.                                                                                                                                                                                                                                                                                 2.₹ 50000/- for Self, Family & Parents below 60 Yrs  (25000/-+25000/-)                                                                                                                                                                                                                               3. ₹ 75000/ for Self, Family & Parents Sr. Citizen –  (25000/-+50000/-)                                                                                                                                                                                                                                                                  4. ₹ 50000/- sr. Citizen above 60 Yrs Self & Family                       "]
["X    ","u/s 80DD Deduction in respect of medical treatment of handicapped dependents is limited to ₹75,000/- per year if the disability is less than 80% and Rs1,25,000/- per year if the disability is more than 80%"]
["XI      ","u/s 80DDB Deduction in respect of medical treatment for specified ailments or diseases for the assesse or dependent can be claimed up to ₹40,000/- per year. If the person being treated is a senior citizen (Age 60+), the exemption can go up to ₹1,00,000/- but any amount received under Medical Insurance Policy will be reduced from the amount of deduction allowed.                                     The Diseases and ailments specified under rule 11DD are.                                                                                                                                                                                                                         (1) Neurological diseases being demetia, dystonia musculorum deformans, motor neuron disease, ataxia, chorea, hemiballismus, aphasia and parkisons disease, (2) cancer, (3) AIDS, (4)Chronic renal failure, (5) hemophilia, and (6) thalassaemia.                                                                                                                                                                                                                                                                                  Note:The assessee will be required to obtain a prescription/Certificate from a specialist doctor whether from Govt or Pvt. for the purpose of availing this deduction. "]
["XII","u/s 80E Interest repayment on education loan (taken for higher education from a university of self & dependents) is completely tax exempt"]
["XIII","u/s 80G Donations given for certain charities are tax exempt.NGO,Trust etc. are exempt to the tune of 50%, whereas Govt funds are 100%.                                                                                                                                                               u/s 80GGA - Donations for scientific, social or statistical research or rural development programme or for carrying out an eligible project or scheme or National Urban Poverty Eradication Fund u/s                                                               80GGC -Donation to any political party/electoral trust   "]
["XIV         New","u/s 80GG If you are not getting  HRA, but living in rented house, an exemption is available. This will be calculated as minimum of (25% of total income or rent paid - 10% of total income or ₹ 60,000/- per year)"]
["XV","u/s 80U who suffers from not less than 40 per cent of any disability is eligible for deduction to the extent of ₹ 75,000/- and in case of severe disability to the extent of ₹ 1,25,000/-"]
["XVI","u/s 80TTA/80TTB introduced through Finance Act, 2012. Section 80TTA provides a deduction of up to ₹10,000 on income from interest on saving bank accounts to Individual asessee and                                                                                                                                                                                                                                                                                                      Sec 80TTB introduced through Finance Act, 2018. Which provides a deduction of up to ₹50,000 on income from interest Income from bank & Post Offices ( Savings,FD, RD, MIS,SCSS etc. ) to Sr. Citizen asessee "]
["Back ↑    ","                                       KNOW MORE about DEDUCTION under Section 80-C and chapter VIA "]
[null,"Section 80C of the Income Tax Act allows certain investments and expenditure to be deduct from total income - One must plan investments well and spread it out across the various instruments specified under this section to avail maximum tax benefit. There are no sub-limits and is irrespective of how much you earn and under which tax bracket you fall. Most of the Income Tax payee try to save tax by saving under Section 80C of the Income Tax Act.  However, it is important to know the Section in total. so that one can make best use of the options available for deduction under income tax Act. One important point to note that one can not only save tax by undertaking the specified investments, but some expenditure which you normally incur can also give you the tax exemptions.\n\n\n\n\n"]
["Back ↑    ","                                         Qualifying Investments u/s 80CCE are"]
["a","Provident Fund (PF) & Voluntary Provident Fund (VPF) PF is automatically deducted from your salary. your contribution [12% of Basic] (i.e., employee’s contribution) is counted towards section 80C investments. You also have the option to contribute additional amounts through voluntary contributions (VPF). Current rate of interest is 8.5% per annum (p.a.) and is tax-free.\n\n\n\n\n"]
["b","Life Insurance Premiums: Any amount that you pay towards life insurance premium in Life Insurance Corporation (LIC) or any other Insurance CO.for yourself, your spouse or your children can also be included in Section 80C deduction. If you are paying premium for more than one insurance policy, all the premiums will be included. also premium paid for ULIP will also be treated as Premium paid for Life Insurance Policies.                                                                                                                                                                                                                        Unit linked Insurance Plan : ULIP stands for Unit linked Saving Schemes. ULIPs cover Life insurance with benefits of equity investments.They have attracted the attention of investors and tax-savers not only because they help us save tax but they also perform well to give decent returns in the long-term.\nIMP : Total Amount Received at Maturity, Survival Benefits, , Withdrawl in Insurance Policies is Tax Free and fully exempteed u/s 10(10D)."]
["c","Public Provident Fund (PPF): Among all the assured returns small saving schemes, Public Provident Fund (PPF) is one of the best. Current rate of interest is 8% tax-free and the normal maturity period is 15 years Minimum amount of contribution is ₹500 and maximum is ₹1,50,000.(New Change) from Finance Act  2014\n\n"]
["d","National Savings Certificate (NSC): National Savings Certificate (NSC) is a 5-Yr small savings instrument eligible for section 80C tax benefit. Rate of interest is  8.58% compounded half-yearly, i.e. If you invest ₹100, it becomes ₹150.90 after five years. The interest accrued every year is liable to tax (i.e. to be included in your taxable income) but the interest is also deemed to be reinvested and thus eligible for section 80C deduction."]
["e","Home Loan Principal Repayment & Stamp Duty and Registration Charges for a home Loan The Equated Monthly Installment (EMI) that you pay every month to repay your home loan consists of two components – Principal and Interest.The principal component of the EMI qualifies for deduction under Sec 80C. Even the interest component can save you significant income tax – but that would be under Section 24 of the Income Tax Act. The amount you pay as stamp duty when you buy a house, and the amount you pay for the registration of the documents of the house can be claimed as deduction under section 80C in the year of purchase of the house.\n\n"]
["f","Tuition  fees  for 2 children  Apart form the above major investments expenses for children’s education (Only Tution Fee (for which you need receipts)), can be claimed as deductions under Sec 80C.\n\n\n\n\n"]
["g","Equity Linked Savings Scheme (ELSS): There are some mutual fund (MF) schemes specially created for offering you tax savings, and these are called Equity Linked Savings Scheme, or ELSS. The investments that you make in ELSS are eligible for deduction under Sec 80C.\n\n"]
["h","5-Yr bank fixed deposits (FDs): Tax-saving fixed deposits (FDs) of scheduled banks with tenure of 5 years are also entitled for section 80C deduction.                                                                                             5-Yr post office time deposit (POTD) scheme: POTDs are similar to bank fixed deposits. Although available for varying time duration like one year, two year, three year and five year, only 5-Yr post-office time deposit (POTD) – which currently offers 7.5 per cent rate of interest –qualifies for tax saving under section 80C. Effective rate works out to be 7.71% per annum (p.a.) as the rate of interest is compounded quarterly but paid annually. The Interest is entirely taxable.\n\n\n\n"]
["i","Pension Funds or Pension Policies – Section 80CCC: This section – Sec 80CCC – stipulates that an investment in pension funds is eligible for deduction from your income. Section 80CCC investment limit is clubbed with the limit of Section 80C – it means that the total deduction available for 80CCC and 80C is ₹1.5 Lakh.This also means that your investment in pension funds upto ₹1.5 Lakh can be claimed as deduction u/s 80CCC. However, as mentioned earlier, the total deduction u/s 80C and 80CCC can not exceed  ₹1.5 Lakh.\n\n\n"]
["j","Infrastructure Bonds: These are also popularly called Infra Bonds. These are issued by infrastructure companies, and not the government. The amount that you invest in these bonds can also be included in Sec 80C deductions.                                                                                                                                                                \nNABARD rural bonds: There are two types of Bonds issued by NABARD (National Bank for Agriculture and Rural Development): NABARD Rural Bonds and Bhavishya Nirman Bonds (BNB). Out of these two, only NABARD Rural Bonds qualify under section 80C.\n\n"]
["k","Senior Citizen Savings Scheme 2004 (SCSS): A recent addition to section 80C list, Senior Citizen Savings Scheme (SCSS) is the most lucrative scheme among all the small savings schemes but is meant only for senior citizens. Current rate of interest is 9% per annum payable quarterly. Please note that the interest is payable quarterly instead of compounded quarterly. Thus, unclaimed interest on these deposits won’t earn any further interest. Interest income is chargeable to tax.\n\n\n\n"]
["l","Sukanya Samridhi Account : Contribution made in a financial year in Sukanya Samriddhi Account will also be eligible for income tax exemption under Section 80C up to a maximum of ₹ 1,50,000/-  "]
[]
["Back ↑    ","Allowed Deductions & Exemptions under New Income Tax Regime "]
[null,"1. Deduction under sub-section (2) of section 80CCD (employer contribution on account of employee in notified pension scheme) if added in Gross salary"]
[null,"2.Transport Allowance granted to Divyang Employee for commute between place of residence and duty"]
[]
[null,"The income tax Exemption on following incomes still available in the new regime "]
[null,"·         Death-cum-retirement benefit"]
[null,"·         Commutations of pensions"]
[null,"·         Leave encashment on retirement"]
[null,"·         Amount received on VRS up to Rs 5 lakh"]
[null,"·         Employee Provident Fund money"]
[null,"·         Money received as scholarship for education"]
[null,"·         Cash received as awards constituted in public interest"]
[null,"·         Short-term withdrawals and maturity amount from the National Pension Scheme"]

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