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[null,"2025-09-01",52300,0,0,28765,5230,0,0,null,0,0,86295,3575,0,3000,0,null,658,0,0,0,0,7233,79062]
[null,"2025-10-01",52300,0,0,28765,5230,0,0,null,0,0,86295,3575,0,3000,0,null,658,0,0,0,0,7233,79062]
[null,"2025-11-01",52300,0,0,28765,5230,0,0,null,0,0,86295,3575,0,3000,0,null,658,0,0,0,0,7233,79062]
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[null,"2026-01-01",52300,0,0,28765,5230,0,0,null,0,0,86295,3575,0,3000,0,null,658,0,0,0,0,7233,79062]
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[null,"DA Arr",null,null,null,0,null,null,null,null,null,null,0,0,null,null,null,null,null,null,null,null,null,0,0]
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[null,"Bonus",null,null,null,null,null,null,null,6774,null,null,6774,1694,null,null,null,null,null,null,null,null,null,1694,5080]
[null,"Arrear",null,null,null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,0,0]
[null,"Arrear",null,null,null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,0,0]
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[null,"Surrender",26150,0,0,14383,0,0,0,0,0,0,40533,0,0,0,0,0,0,0,0,0,0,0,40533,0,null,42,62,82,102,122,142,162,182,202,{"$f":"AJ21+20","v":222},242,262,282,302,322,342,362,382,402,422,442,null,null,"Surrender",{"$f":"IFERROR(ROUND(VLOOKUP(AX13,AW6:BA17,4,0)/2,0),)","v":26150},{"$f":"IFERROR(ROUND(VLOOKUP(AX13,AW6:BA17,5,0)/2,0),)","v":14383},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Nil10"]
[null,"Bonus",0,0,0,0,0,0,0,6774,0,0,6774,1694,0,0,0,0,0,0,0,0,0,1694,5080,0,null,43,63,{"$f":"AC22+20","v":83},103,123,143,163,183,203,223,243,263,283,303,323,343,363,383,403,423,443,null,null,"Bonus",null,null,null,{"$f":"ROUND((6774/12)*AX14,0)","v":6774},{"$f":"ROUND(BC22*25/100,0)","v":1694}]
[null,"Arrear",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,44,64,{"$f":"AC23+20","v":84},104,124,144,164,184,204,224,244,264,284,304,324,344,364,384,404,424,444,null,null,"Arrear"]
[null,"Arrear",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,45,65,{"$f":"AC24+20","v":85},105,125,145,165,185,205,225,245,265,285,305,325,345,365,385,405,425,445,null,null,"Arrear"]
[null,"Arrear",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,46,66,{"$f":"AC25+20","v":86},106,126,146,166,186,206,226,246,266,286,306,326,346,366,386,406,426,446,null,null,"Arrear"]
[null,"Total",{"$f":"SUM(C6:C25)","v":647750},{"$f":"SUM(D6:D25)","v":0},0,358295,62160,0,0,6774,0,0,1074979,44742,0,36000,0,700,7896,0,10800,9900,0,110038,964941]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Employee Signature",null,null,null,null,null,null,null,null,"DDO Signature"]

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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,{"$f":"IFERROR(VLOOKUP($AA$1,pk_Tb,Y1,0),\"\")","v":1},{"$f":"printF!AB1","v":1}]
[null,"Income Tax Calculation for Financial Year 2025-26 Assessment Year 2026-27",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,"Pramod Kumar Saini"]
[null,{"$f":"\"Name (Designation) : \"&Z2&\" (\"&Z3&\")\"","v":"Name (Designation) : Pramod Kumar Saini (Teacher)"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"PAN : \"&Z4","v":"PAN : QWERTY1234U"},null,null,3,"Teacher"]
[null,{"$f":"\"DDO Office : \"&Z5","v":"DDO Office : GSSS Malutana"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"As per Old Tax Regime",null,null,4,"QWERTY1234U"]
[null,"1.","Gross Salary... (Including all allowance u/s 17... i.e. Govt. contribution towards NPS)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"printF!M26","v":1074979},null,null,5,"GSSS Malutana"]
[null,"2.","HRA exemption as per eligibility u/s 10(13-A) whether living in … Rented House",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IFERROR(MIN(Z11,SUM(salary!G6:G17)),0)","v":62160}]
[null,"3.","Net Salary [1-2]",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"V5-V6","v":1012819}]
[null,"4.","Standard Deduction u/s 16(ia)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(MIN(50000,W7),0)","v":50000}]
[null,"5.","Income chargeable under the head ''Salaries'' [3-4]",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"W7-V8","v":962819}]
[null,"6.","Interest payable on borrowed capital u/s 24b",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IFERROR(MIN(Z12,200000),0)","v":0}]
[null,"7.","Interest from saving Account / Deposits / Income tax refund",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Z13","v":30000},null,null,11,100000]
[null,"8.","Gross Total Income  [5+6+7]",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"W9+V11-V10","v":992819},null,12,0]
[null,"9.","Deductions under Chapter VI-A",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,13,30000]
[null,null,"(a)","80C Life insurance premia, deferred annuity, contributions to provident fund etc.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(V15:V18)","v":81442},null,null,14,50000]
[null,null,null,"(i)","GPF/GPF 2004",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"printF!N26","v":44742},null,null,15,0]
[null,null,null,"(ii)","State Insurance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"printF!P26","v":36000},null,null,16,0]
[null,null,null,"(iii)","Group Insurance Accidental",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"printF!R26","v":700},null,null,17,0]
[null,null,null,"(iv)","LIC annual premium",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"printF!T26","v":0},null,null,18,0]
[null,null,"(b)","Any other deductible total amount u/s 80C, 80CCC & 80CCD(1)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Z14+Z15+Z16","v":50000},null,null,19,25000]
[null,null,null,"Total deductible amount u/s 80C, 80CCC & 80CCD(1)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"V14+V19","v":131442},{"$f":"MIN((V14+V19),150000)","v":131442},null,20,0]
[null,null,"(c)","80CCD(1B) Additional contribution towads NPS",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Z17","v":0},{"$f":"MIN(V21,50000)","v":0},null,21,0]
[null,null,"(d)","80CCD(2) Employer contribution towards NPS",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Z18","v":0},{"$f":"MIN(ROUND(10%*W7,0),V22)","v":0},null,22,0]
[null,null,"(e)","80D Deduction in respect of Health Insurance premia",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Z19","v":25000},{"$f":"MIN(75000,V23)","v":25000},null,23,0]
[null,null,"(f)","80DD Maintenance including medical treatment of a dependent who is a person with disability ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Z20=\"Below 80%\",75000,IF(Z20=\"80% Or Above\",125000,0))","v":0},{"$f":"V24","v":0},null,24,10000]
[null,null,"(g)","80DDB Medical treatment of specified disease",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Z21","v":0},{"$f":"MIN(100000,V25)","v":0},null,25,0]
[null,null,"(h)","80E Interest on loan taken for higher education ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Z22","v":0},{"$f":"V26","v":0},null,26,0]
[null,null,"(j)","80G Donations to certain funds, charitable institutions, etc.  ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Z23","v":0},{"$f":"V27","v":0}]
[null,null,"(j)","80TTA Interest on saving bank Accounts in case of other than Resident senior citizens",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Z24","v":10000},{"$f":"MIN(10000,V28,V11)","v":10000}]
[null,null,"(k)","80U In case of a person with disability",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Z25=\"Below 80%\",75000,IF(Z25=\"80% Or Above\",125000,0))","v":0},{"$f":"V29","v":0}]
[null,"10.","Total Deductions under Chapter VI-A",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(W20:W29)","v":166442}]
[null,"11.","Total Taxable Income [8-10]",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ROUND(W12-W30,-1)<0,0,ROUND(W12-W30,-1))","v":826380}]
[null,null,"Tax Calculation Table"]
[null,null,"Income Slab",null,null,null,null,null,"Rate",null,"Taxable Income",null,null,null,"Tax"]
[null,null,"Up To ₹ 250000",null,null,null,null,null,"Nil",null,{"$f":"MAX(IF(W31>=250000,250000,W31),0)","v":250000},"Nil",{"$f":"MAX(IF($F$31>=250000,250000,$F$31),0)","v":0},"Nil","Nil"]
[null,null,"₹ 250001 To ₹ 500000",null,null,null,null,null,0.05,null,{"$f":"IF(W31>=500000,250000,IF(W31<=250000,0,(W31-K34)))","v":250000},{"$f":"ROUND(J35*K35,0)","v":0},{"$f":"IF($F$31>=500000,250000,IF($F$31<=250000,0,($F$31-M34)))","v":0},{"$f":"ROUND(L35*M35,0)","v":0},{"$f":"ROUND(I35*K35,0)","v":12500}]
[null,null,"₹ 500001 To ₹ 1000000",null,null,null,null,null,0.2,null,{"$f":"IF(W31>=1000000,500000,IF(W31<=500000,0,(W31-K34-K35)))","v":326380},null,null,null,{"$f":"ROUND(I36*K36,0)","v":65276}]
[null,null,"Above ₹ 1000000",null,null,null,null,null,0.3,null,{"$f":"IF(W31<=1000000,0,(W31-1000000))","v":0},null,null,null,{"$f":"ROUND(I37*K37,0)","v":0},null,null,null,{"$f":"W31=SUM(K34:N37)","v":true}]
[null,"12.","Tax Payable on Total Income ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(O35:R37)","v":77776}]
[null,"13.","Rebate u/s 87A",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(W31>=500000,0,MIN(12500,W38))","v":0}]
[null,"14.","Tax Payable after Rebate [12-13]",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"W38-W39","v":77776}]
[null,"15.","Health and Education Cess",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"ROUND(4%*W40,0)","v":3111}]
[null,"16.","Total Tax & Cess [14+15]",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"W40+W41","v":80887}]
[null,"17.","Relief u/s 89",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Z26","v":0}]
[null,"18.","Balance Tax after Relief [16-17]",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"W42-W43","v":80887}]
[null,"19.","Total Taxes deducted at Sources",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"printF!U26","v":10800}]
[null,"20.","Amount Payable [18-19]",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,(W44-W45))","v":70087}]
[null,"21.","Refund [19-18]",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,(W45-W44))","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Employee Signature"]

{"sheet":"backN","index":5,"n_rows":52,"n_cols":23,"rows_kept":52,"cut":false,"hidden":false,"merged":[[38,2,38,7],[38,8,38,9],[38,10,38,13],[38,14,38,17],[46,2,46,20],[39,2,39,7],[39,8,39,9],[39,10,39,13],[39,14,39,17],[39,18,39,20],[47,2,47,20],[48,2,48,20],[49,2,49,20],[40,2,40,20],[41,2,41,20],[42,2,42,20],[43,2,43,20],[44,2,44,20],[45,2,45,20],[37,2,37,7],[37,8,37,9],[37,10,37,13],[37,14,37,17],[37,18,37,20],[35,2,35,7],[35,8,35,9],[35,10,35,13],[35,14,35,17],[35,18,35,20],[36,2,36,7],[36,8,36,9],[36,10,36,13],[36,14,36,17],[36,18,36,20],[33,2,33,7],[33,8,33,9],[33,10,33,13],[33,14,33,17],[33,18,33,20],[34,2,34,7],[34,8,34,9],[34,10,34,13],[34,14,34,17],[34,18,34,20],[29,2,29,20],[30,2,30,20],[31,2,31,17],[31,18,31,20],[32,2,32,7],[32,8,32,9],[32,10,32,13],[32,14,32,17],[32,18,32,20],[28,3,28,20],[17,4,17,20],[18,3,18,20],[19,3,19,20],[20,3,20,20],[21,3,21,20],[22,3,22,20],[23,3,23,20],[24,3,24,20],[25,3,25,20],[26,3,26,20],[27,3,27,20],[16,4,16,20],[5,2,5,20],[6,2,6,20],[7,2,7,20],[8,2,8,20],[9,2,9,20],[10,2,10,20],[11,2,11,20],[12,2,12,20],[13,3,13,20],[14,4,14,20],[15,4,15,20],[4,2,4,20],[1,1,1,22],[2,1,2,20],[2,21,2,22],[3,1,3,20],[3,21,3,22]]}
[]
[null,"Income Tax Calculation for Financial Year 2025-26 Assessment Year 2026-27"]
[null,{"$f":"backE!B3","v":"Name (Designation) : Pramod Kumar Saini (Teacher)"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"backE!V3","v":"PAN : QWERTY1234U"}]
[null,{"$f":"backE!B4","v":"DDO Office : GSSS Malutana"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"As per New Tax Regime"]
[null,"1.","Gross Salary... (Including all allowance u/s 17... i.e. Govt. contribution towards NPS)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"printF!M26","v":1074979}]
[null,"2.","HRA exemption as per eligibility u/s 10(13-A) whether living in … Rented House",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"3.","Net Salary [1-2]",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"V5-V6","v":1074979}]
[null,"4.","Standard Deduction u/s 16(ia)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(MIN(W7,75000),0)","v":75000}]
[null,"5.","Income chargeable under the head ''Salaries'' [3-4]",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"W7-V8","v":999979}]
[null,"6.","Interest payable on borrowed capital u/s 24b",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"7.","Interest from saving Account / Deposits / Income tax refund",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"backE!V11","v":30000}]
[null,"8.","Gross Total Income  [5+6+7]",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"W9+V11","v":1029979}]
[null,"9.","Deductions under Chapter VI-A"]
[null,null,"(a)","80C Life insurance premia, deferred annuity, contributions to provident fund etc.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(V15:V19)","v":0}]
[null,null,null,"(i)","GPF/GPF 2004",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,"(ii)","State Insurance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,"(iii)","Group Insurance Accidental",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,"(iv)","LIC annual premium",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"(b)","Any other deductible total amount u/s 80C, 80CCC & 80CCD(1)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,"Total deductible amount u/s 80C, 80CCC & 80CCD(1)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"V19+V14","v":0},0]
[null,null,"(c)","80CCD(1B) Additional contribution towads NPS",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0]
[null,null,"(d)","80CCD(2) Employer contribution towards NPS",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"backE!V22","v":0},{"$f":"MIN(ROUND(W7*10%,0),V22)","v":0}]
[null,null,"(e)","80D Deduction in respect of Health Insurance premia",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0]
[null,null,"(f)","80DD Maintenance including medical treatment of a dependent who is a person with disability ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0]
[null,null,"(g)","80DDB Medical treatment of specified disease",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0]
[null,null,"(h)","80E Interest on loan taken for higher education ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0]
[null,null,"(i)","80G Donations to certain funds, charitable institutions, etc.  ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0]
[null,null,"(j)","80TTA Interest on saving bank Accounts in case of other than Resident senior citizens",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0]
[null,null,"(k)","80U In case of a person with disability",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0]
[null,"10.","Total Deductions under Chapter VI-A",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(W20:W29)","v":0}]
[null,"11.","Total Taxable Income [8-10]",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ROUND(W12-W30,-1)<0,0,ROUND(W12-W30,-1))","v":1029980}]
[null,null,"Tax Calculation Table"]
[null,null,"Income Slab",null,null,null,null,null,"Rate",null,"Taxable Income",null,null,null,"Tax"]
[null,null,"Up To ₹ 400000",null,null,null,null,null,"Nil",null,{"$f":"MAX(IF(W31>=400000,400000,W31),0)","v":400000},"Nil",{"$f":"MAX(IF($F$31>=250000,250000,$F$31),0)","v":0},"Nil","Nil"]
[null,null,"₹ 400001 To ₹ 800000",null,null,null,null,null,0.05,null,{"$f":"IF(W31>=800000,400000,IF(W31<=400000,0,(W31-K34)))","v":400000},{"$f":"ROUND(J35*K35,0)","v":0},{"$f":"IF($F$31>=500000,250000,IF($F$31<=250000,0,($F$31-M34)))","v":0},{"$f":"ROUND(L35*M35,0)","v":0},{"$f":"ROUND(I35*K35,0)","v":20000}]
[null,null,"₹ 800001 To ₹ 1200000",null,null,null,null,null,0.1,null,{"$f":"IF(W31>=1200000,400000,IF(W31<=800000,0,(W31-K34-K35)))","v":229980},{"$f":"ROUND(J36*K36,0)","v":0},{"$f":"IF($F$31>=1000000,500000,IF($F$31<=500000,0,($F$31-M34-M35)))","v":0},{"$f":"ROUND(L36*M36,0)","v":0},22998]
[null,null,"₹ 1200001 To ₹ 1600000",null,null,null,null,null,0.15,null,{"$f":"IF(W31>=1600000,400000,IF(W31<=1200000,0,(W31-K34-K35-K36)))","v":0},null,null,null,0]
[null,null,"₹ 1600001 To ₹ 2000000",null,null,null,null,null,0.2,null,{"$f":"IF(W31>=2000000,400000,IF(W31<=1600000,0,(W31-K34-K35-K36-K37)))","v":0},null,null,null,0]
[null,null,"₹ 2000001 To ₹ 2400000",null,null,null,null,null,0.25,null,{"$f":"IF(W31>=2400000,400000,IF(W31<=2000000,0,(W31-K34-K35-K36-K37-K38)))","v":0},null,null,null,0]
[null,null,"Above ₹ 2400000",null,null,null,null,null,0.3,null,{"$f":"IF(W31<=2400000,0,(W31-2400000))","v":0},{"$f":"ROUND(J40*K40,0)","v":0},{"$f":"IF($F$31<=1000000,0,($F$31-1000000))","v":0},{"$f":"ROUND(L40*M40,0)","v":0},0,null,null,null,{"$f":"W31=SUM(K34:N40)","v":true}]
[null,"12.","Tax Payable on Total Income ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(O35:R40)","v":42998}]
[null,"13.","Rebate u/s 87A with Marginal Relief u/s 115BAC(1A)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(W31>=1200000,0,MIN(60000,W41))+IF(W31<=1200000,0,MAX(W41-(W31-1200000),0))","v":42998}]
[null,"14.","Tax Payable after Rebate [12-13]",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"W41-W42","v":0}]
[null,"15.","Health and Education Cess",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"ROUND(4%*W43,0)","v":0}]
[null,"16.","Total Tax & Cess [14+15]",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"W43+W44","v":0}]
[null,"17.","Relief u/s 89",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"backE!W43","v":0}]
[null,"18.","Balance Tax after Relief [16-17]",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"W45-W46","v":0}]
[null,"19.","Total Taxes deducted at Sources",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"backE!W45","v":10800}]
[null,"20.","Amount Payable [18-19]",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,(W47-W48))","v":0}]
[null,"21.","Refund [19-18]",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,(W48-W47))","v":10800}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Employee Signature"]

{"sheet":"compEN","index":6,"n_rows":52,"n_cols":25,"rows_kept":52,"cut":false,"hidden":false,"merged":[[38,11,38,14],[38,16,38,17],[38,18,38,19],[38,2,38,10],[14,4,14,20],[28,3,28,20],[15,4,15,20],[16,4,16,20],[17,4,17,20],[21,3,21,20],[22,3,22,20],[23,3,23,20],[24,3,24,20],[25,3,25,20],[26,3,26,20],[27,3,27,20],[1,1,1,22],[4,2,4,20],[5,2,5,20],[6,2,6,20],[7,2,7,20],[13,3,13,20],[2,21,3,21],[2,22,3,22],[2,1,2,11],[2,12,2,20],[3,1,3,11],[3,12,3,20],[8,2,8,20],[9,2,9,20],[10,2,10,20],[11,2,11,20],[12,2,12,20],[32,18,32,19],[29,2,29,20],[30,2,30,20],[31,2,31,10],[31,11,31,19],[32,2,32,5],[32,7,32,8],[32,9,32,10],[32,11,32,14],[32,16,32,17],[34,18,34,19],[33,2,33,5],[33,7,33,8],[33,9,33,10],[33,11,33,14],[33,16,33,17],[33,18,33,19],[34,2,34,5],[34,7,34,8],[34,9,34,10],[34,11,34,14],[34,16,34,17],[47,2,47,20],[48,2,48,20],[49,2,49,20],[18,3,18,20],[19,3,19,20],[20,3,20,20],[40,2,40,20],[41,2,41,20],[42,2,42,20],[43,2,43,20],[44,2,44,20],[45,2,45,20],[37,2,37,10],[37,11,37,14],[37,16,37,17],[37,18,37,19],[46,2,46,20],[39,2,39,10],[39,11,39,14],[39,16,39,17],[39,18,39,19],[35,18,35,19],[36,2,36,5],[36,7,36,8],[35,2,35,5],[35,7,35,8],[35,9,35,10],[35,11,35,14],[35,16,35,17],[36,9,36,10],[36,11,36,14],[36,16,36,17],[36,18,36,19]]}
[]
[null,"Income Tax Camparison for FY 2025-26 Asessment Year 2026-27"]
[null,{"$f":"\"Emp Name : \"&backE!Z2","v":"Emp Name : Pramod Kumar Saini"},null,null,null,null,null,null,null,null,null,null,{"$f":"\"Emp Desig. : \"&backE!Z3","v":"Emp Desig. : Teacher"},null,null,null,null,null,null,null,null,"As per Tax\nOld Regime▼","As per Tax\nNew Regime▼"]
[null,{"$f":"\"Emp PAN : \"&backE!Z4","v":"Emp PAN : QWERTY1234U"},null,null,null,null,null,null,null,null,null,null,{"$f":"\"DDO Office : \"&backE!Z5","v":"DDO Office : GSSS Malutana"}]
[null,"1.","Gross Salary... (Including all allowance u/s 17... i.e. Govt. contribution towards NPS)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"backE!V5","v":1074979},{"$f":"backN!V5","v":1074979}]
[null,"2.","HRA exemption as per eligibility u/s 10(13-A) whether living in … Rented House",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"backE!V6","v":62160},0]
[null,"3.","Net Salary [1-2]",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"V5-V6","v":1012819},{"$f":"W5-W6","v":1074979}]
[null,"4.","Standard Deduction u/s 16(ia)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"backE!V8","v":50000},{"$f":"backN!V8","v":75000}]
[null,"5.","Income chargeable under the head ''Salaries'' [3-4]",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"V7-V8","v":962819},{"$f":"W7-W8","v":999979}]
[null,"6.","Interest payable on borrowed capital u/s 24b",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"backE!V10","v":0},0]
[null,"7.","Interest from saving Account / Deposits / Income tax refund",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"backE!V11","v":30000},{"$f":"V11","v":30000}]
[null,"8.","Gross Total Income  [5+6+7]",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"V9+V11-V10","v":992819},{"$f":"W9+W11","v":1029979}]
[null,"9.","Deductions under Chapter VI-A"]
[null,null,"(a)","80C Life insurance premia, deferred annuity, contributions to provident fund etc.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(V15:V18)","v":81442},0]
[null,null,null,"(i)","GPF/GPF 2004",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"backE!V15","v":44742},0]
[null,null,null,"(ii)","State Insurance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"backE!V16","v":36000},0]
[null,null,null,"(iii)","Group Insurance Accidental",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"backE!V17","v":700},0]
[null,null,null,"(iv)","LIC annual premium",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"backE!V18","v":0},0]
[null,null,"(b)","Any other deductible total amount u/s 80C, 80CCC & 80CCD(1)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"backE!V19","v":50000},0]
[null,null,null,"Total deductible amount u/s 80C, 80CCC & 80CCD(1)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"backE!W20","v":131442},0]
[null,null,"(c)","80CCD(1B) Additional contribution towads NPS",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"backE!W21","v":0},0]
[null,null,"(d)","80CCD(2) Employer contribution towards NPS",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"backE!W22","v":0},{"$f":"V22","v":0}]
[null,null,"(e)","80D Deduction in respect of Health Insurance premia",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"backE!W23","v":25000},0]
[null,null,"(f)","80DD Maintenance including medical treatment of a dependent who is a person with disability ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"backE!W24","v":0},0]
[null,null,"(g)","80DDB Medical treatment of specified disease",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"backE!W25","v":0},0]
[null,null,"(h)","80E Interest on loan taken for higher education ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"backE!W26","v":0},0]
[null,null,"(j)","80G Donations to certain funds, charitable institutions, etc.  ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"backE!W27","v":0},0]
[null,null,"(j)","80TTA Interest on saving bank Accounts in case of other than Resident senior citizens",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"backE!W28","v":10000},0]
[null,null,"(k)","80U In case of a person with disability",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"backE!W29","v":0},0]
[null,"10.","Total Deductions under Chapter VI-A",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(V20:V29)","v":166442},{"$f":"SUM(W20:W29)","v":0}]
[null,"11.","Total Taxable Income [8-10]",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"ROUND(V12-V30,-1)","v":826380},{"$f":"ROUND(W12-W30,-1)","v":1029980}]
[null,null,"Tax Calculation Table (Old Regime)",null,null,null,null,null,null,null,null,"Tax Calculation Table (New Regime)"]
[null,null,"Income Slab",null,null,null,"Rate","Income",null,"Tax",null,"Income Slab",null,null,null,"Rate","Income",null,"Tax",null,null,null,null,{"$f":"SUM(H34:I37)=V31","v":true},{"$f":"SUM(Q34:R40)=W31","v":true}]
[null,null,"Up To ₹ 250000",null,null,null,"Nil",{"$f":"MAX(IF(V31>=250000,250000,V31),0)","v":250000},null,"Nil",null,"Up To ₹ 400000",null,null,null,"Nil",{"$f":"MAX(IF(W31>=400000,400000,W31),0)","v":400000},null,"Nil"]
[null,null,"₹ 250001 To ₹ 500000",null,null,null,0.05,{"$f":"IF(V31>=500000,250000,IF(V31<=250000,0,(V31-250000)))","v":250000},null,{"$f":"ROUND(G35*H35,0)","v":12500},null,"₹ 400001 To ₹ 800000",null,null,null,0.05,{"$f":"IF(W31>=800000,400000,IF(W31<=400000,0,(W31-Q34)))","v":400000},null,{"$f":"ROUND(P35*Q35,0)","v":20000}]
[null,null,"₹ 500001 To ₹ 1000000",null,null,null,0.2,{"$f":"IF(V31>=1000000,500000,IF(V31<=500000,0,(V31-H34-H35)))","v":326380},null,{"$f":"ROUND(G36*H36,0)","v":65276},null,"₹ 800001 To ₹ 1200000",null,null,null,0.1,{"$f":"IF(W31>=1200000,400000,IF(W31<=800000,0,(W31-Q34-Q35)))","v":229980},null,22998]
[null,null,"Above ₹ 1000000",null,null,null,0.3,{"$f":"IF(V31<=1000000,0,(V31-H34-H35-H36))","v":0},null,{"$f":"ROUND(G37*H37,0)","v":0},null,"₹ 1200001 To ₹ 1600000",null,null,null,0.15,{"$f":"IF(W31>=1600000,400000,IF(W31<=1200000,0,(W31-Q34-Q35-Q36)))","v":0},null,0]
[null,null,null,null,null,null,null,null,null,null,null,"₹ 1600001 To ₹ 2000000",null,null,null,0.2,{"$f":"IF(W31>=2000000,400000,IF(W31<=1600000,0,(W31-Q34-Q35-Q36-Q37)))","v":0},null,0]
[null,null,null,null,null,null,null,null,null,null,null,"₹ 2000001 To ₹ 2400000",null,null,null,0.25,{"$f":"IF(W31>=2400000,400000,IF(W31<=2000000,0,(W31-Q34-Q35-Q36-Q37-Q38)))","v":0},null,0]
[null,null,null,null,null,null,null,null,null,null,null,"Above ₹ 2400000",null,null,null,0.3,{"$f":"IF(W31<=2400000,0,(W31-2400000))","v":0},null,0]
[null,"12.","Tax Payable on Total Income ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(J35:K37)","v":77776},{"$f":"SUM(S35:T40)","v":42998}]
[null,"13.","Rebate u/s 87A with Marginal Relief u/s 115BAC(1A)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(V31>500000,0,MIN(12500,V41))","v":0},{"$f":"IF(W31>=1200000,0,MIN(60000,W41))+IF(W31<=1200000,0,MAX(W41-(W31-1200000),0))","v":42998}]
[null,"14.","Tax Payable after Rebate [12-13]",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"V41-V42","v":77776},{"$f":"W41-W42","v":0}]
[null,"15.","Health and Education Cess",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"ROUND(4%*V43,0)","v":3111},{"$f":"ROUND(4%*W43,0)","v":0}]
[null,"16.","Total Tax & Cess [14+15]",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"V43+V44","v":80887},{"$f":"W43+W44","v":0}]
[null,"17.","Relief u/s 89",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"backE!W43","v":0},{"$f":"V46","v":0}]
[null,"18.","Balance Tax after Relief [16-17]",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"V45-V46","v":80887},{"$f":"W45-W46","v":0}]
[null,"19.","Total Taxes deducted at Sources",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"backE!W45","v":10800},{"$f":"V48","v":10800}]
[null,"20.","Amount Payable [18-19]",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,(V47-V48))","v":70087},{"$f":"MAX(0,(W47-W48))","v":0}]
[null,"21.","Refund [19-18]",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,(V48-V47))","v":0},{"$f":"MAX(0,(W48-W47))","v":10800}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Employee Signature"]