vk;dj,oa bz&fooj.kh foÿk&ifk

Transcription

1 24 vk;dj,oa bz&fooj.kh lzksr ij vk;dj dh dvksrh (Income Tax Deduction at Sources) vk;dj,d okf"kzd dj gs tks izr;sd,sls O;fDr (Person) }kjk ns; gs] ftldh xro"kz ¼Previous Year½ dh lhkh lk/kuksa ls izkir,oa izki; dj ;ksx; vk; U;wure dj ;ksx; lhek ls vf/kd FkhA vk;dj lecu/kh fu;e vr;ur ifjorzu'khy gs,oa izfr o"kz forr fo/ks;d ds ek/;e ls bu fu;eksa esa la'kks/ku gksrk jgrk gsa orzeku esa vk;dj lecu/kh vusd dk;z dei;wvjhñr iz.kkyh }kjk Tax Information Network ds ek/;e ls leiuu fd;s tkrs gsaa vk; dh ifjhkk"kk %& /kkjk 2¼24½ vk;dj vf/kfu;e esa vk; (Income) dh dksbz ifjhkk"kk u nsdj ;g dgk x;k gs fd vk; esa D;k&D;k lfeefyr gsaa blesa izr;sd izdkj ds djnkrkvksa dks fofhkuu lk/kuksa ls gksus okyh vk;ksa dk laf{kir fooj.k fueuor~ gs& ¼i½ ykhk vksj vfhkykhk (Profit and Gains); ¼ii½ ykhkka'k (Dividend); ¼iii½ osru vfkok osru ds cnys esa feys gq, ykhk (Profits in lieu of Salary) o vuqykhk (Perquisites) ls izkfir osru 'kh"kzd esa vk; ekuh tkrh gs; ¼iiia½ dksbz fo'ks"k HkÙkk vfkok ykhk tks djnkrk dks vius drzo;ksa dk ikyu djus ds fy, iw.kzr;k] vfuok;zr;k rfkk fof'k"vr;k (Wholly, necessarily and exclusively for the performance of the duties) ls fd, x, O;;ksa dh iwfrz ds fy, fo'ks"k :i ls (Specifically) fn, x, gksa; ¼iiib½ djnkrk dks Lohd`r dksbz HkRrk] tks mls vius drzo;ksa dk lk/kkj.kr% ikyu djus ds LFkku ij vfkok tgk og lk/kkj.kr;k jgrk gs] vius futh O;;ksa dh iwfrz ds fy, izkir gks vfkok thou fuokzg dh c<+h gqbz ykxr (Compensation for the Increased cost) dh izfr&iwfrz ds fy, gks; tsls uxj izfriwfrz HkRRkk (CCA) vkfn; ¼iv½ iwath ykhk tks /kkjk 45 ds vurxzr dj ;ksx; gs; ¼v½ ykvjh] ØkloMZ igsyh] nksm+ ¼?kqM+nkSM+ lfgr½ rk'k ds [ksy o vu; fdlh izdkj ds tq, ;k lv~vs ls izkir dksbz jkf'k vk; ekuh tkrh gs; ^^ldy dqy vk;** (Gross Total Income) :- /kkjk & 80 B(5) ^^ldy dqy vk;** dk vfkz fueu 'kh"kzdksa esa vkdfyr dh x;h dj&;ksx; vk;ksa ds ;ksx ls gs] tks dj nkrk dh fuoklh; flfkfr (Resident or Non-resident) dks n`f"vxr j[krs gq, tksm+h tkrh gsa ¼dj&;ksX; vk; dk vfkz izr;sd 'kh"kzd dh ldy vk; esa ls mlh 'kh"kzd dh Lohd`r dvksfr;ksa dks?kvkus ds ckn cph vk; ls gs ftlesa ls /kkjk 80 esa ns; dvksfr;k u?kvk;h x;h gksaa½ Øe vk; 'kh"kzd vk;dj vf/kfu;e lanhkz (I) osru (Salary) /kkjk 15 ls /kkjk 17 (II) edku laifrr ls vk; (Income from House /kkjk 22 ls /kkjk 27 Property) (III) vu; lzksrksa ls vk; (Income from Other Sources) /kkjk 56 ls /kkjk

2 ¼I½ osru (Salary) ls vk; osru dh ifjhkk"kk %& /kkjk 15 esa ^osru* dks fueu izdkj ls ifjhkkf"kr fd;k x;k gs& ^osru* 'kh"kzd ds vurxzr,d djnkrk dks vius fu;ksdrk ;k iwoz fu;ksdrk ls xr o"kz ds nksjku& osru izki; gs] pkgs izkir gqvk gks vfkok ugha (salary due, whether paid or not); osru izkir ;k Lohd`r gks x;k gs] ; fi izki; ugha gqvk (salary paid or allowed, though not due or before it become due); cdk;k osru izkir ;k Lohd`r gks x;k gs c'krsz fd iwoz o"kksz esa bl ij dj u yxk gks (Arrears of salary paid or allowed, if not charged to income tax for any earlier previous years.) osru 'kh"kzd esa vk;] izkfir vfkok izki; tks Hkh igys gks] ds vk/kkj ij dj ;ksx; gksrh gsa /kkjk 17 ds vuqlkj Åij of.kzr /kkjk 15 esa iz;qdr 'kcn ^osru* esa fueu 'kkfey gsa %& ¼i½ etnwjh (wages); ¼ii½ dksbz okf"kzdh vfkok isa'ku (any annuity or pension); ¼iii½ dksbz miknku (any gratuity); ¼iv½ dksbz Qhl] deh'ku] vuqykhk rfkk osru ;k etnwjh ds LFkku ij ;k osru vfkok etnwjh ds vfrfjdr dksbz ykhk (any fees, commissions, perquisites or profits in lieu of or in addition to any salary or wages); ¼v½ dksbz vfxze osru (Any advance of salary); ¼vi½ vodk'k ds cnys udn jkf'k (Leave encashment); ¼vii½ glrkurfjr 'ks"k (Transferred Balance) dk dj ;ksx; va'ka dj&;ksx; vk; dh x.kuk %& izkir,oa izki; osru dk leiw.kz ;ksx lecfu/kr forrh; o"kz esa vkdfyr djus ds ckn /kkjk&10 ds vurxzr of.kzr ^dj eqdr vk;* dks?kvk;k tk;sxka dj eqdr vk; %& d`f"k vk; (Agricultural Income) & /kkjk 2(1A),oa /kkjk 10(1) d`f"k vk; dj ls iw.kzr;k eqdr gs] ijurq d`f"k vk; ds lkfk&lkfk ;fn nwljs lk/kuksa ls vk; ^dj ls vf/kdre NwV lhek* ls vf/kd gks rks,slh nwljh vk; ds lkfk d`f"k vk; dsoy dj dh nj x.kuk ds fopkj ls (Consider for Rate purpose) yh tkrh gs d`f"k vk; esa ^dj dh vf/kdre NwV lhek* dks tksm+us ij] izkir ;ksx ij fudkys dj ls NwV nh tkrh gsa ;fn xsj&d`f"k lk/kuksa ;Fkk osru ls dqy vk; ^^dj ls vf/kdre NwV lhek**] ls de gs] rks d`f"k vk; pkgs fdruh Hkh gks] dksbz dj ugha yxsxka vodk'k ;k=k lqfo/kk & /kkjk 10¼5½ dezpkjh }kjk izkir e`r;q@lsokfuo`frr miknku& /kkjk 10¼10½ dsunz vfkok jkt; ljdkj ds v/khu dk;zjr dfez;ksa ds fy;s vf/kdre lhek `10 yk[k rd fu/kkzfjr dh x;h gsa isa'ku ds jkf'kdj.k dk Hkqxrku& /kkjk 10(10A) dsunz vfkok jkt; ljdkj ds v/khu dk;zjr dfez;ksa ds fy;s jkf'kdj.k dh /kujkf'k dh lhek rd] ijurq vu; ds fy;s `3-5 yk[k rd ¼fnukad 24&9&1997 ls½ lsokfuo`frr ij NqfV~V;ksa dk udnhdj.k& /kkjk 10 (10AA) 345

3 dsunz vfkok jkt; ljdkj ds v/khu dk;zjr dfez;ksa ds fy;s udnhdj.k dh /kujkf'k dh lhek rd] ijurq vu; ds fy;s `3 yk[k rd ¼fnukad 1&4&1998 ls½ lsok ls NaVuh ds le; ns; izfriwfrz& /kkjk 10 (10B) `5 yk[k rd ½ VRS ds le; izkir /kujkf'k& /kkjk 10 (10C) ¼`5 yk[k rd½ thou chek ikfylh ds v/khu izkir /kujkf'k & /kkjk 10 (10D) Hkfo"; fuf/k vf/kfu;e (P.F. Act), 1925 ds vurxzr LFkkfir fuf/k ls rfkk C;kt & /kkjk 10(11) f'k{kk [kpsz gsrq Lohd`r Nk=o`fRr;k & /kkjk 10¼16½ lkalnksa,oa fo/kk;dksa dk nsfud,oa fuokzpu {ks= HkRrk & /kkjk 10¼17½ pø ls vkpnkfnr izkirdrkz vfkok muds ifjokj fd fdlh lnl; dks dsunz vfkok jkt; ljdkj }kjk Lohd`r isa'ku& /kkjk 10¼18½ mdr ds vfrfjdr dqn vu; izdkj ds HkRrs Hkh gsa tks l'krz dj&eqdr gksrs gsa vfkok dj&eqdr ugha gksrsa edku fdjk;k HkRrk (House Rent Allowance)& ¼/kkjk 10 ¼13A½ Rule 2A½&fu;ksDrk }kjk dezpkjh dks fn;s tkus okyk ;g HkRrk fo'ks"k :i ls edku ds fdjk, dk O;; ogu djus ds fy, fn;k tkrk gsa ;fn dezpkjh vius gh edku esa jg jgk gs vfkok ftl edku esa og jg jgk gs] ml ij mlus fdjk, ds lecu/k esa ¼pkgs ftl uke ls dgsa½ oklro esa dksbz jkf'k [kpz ugha dh gks] rks dezpkjh dks feyus okys edku fdjk, HkRrs dh leiw.kz jkf'k dj ;ksx; gksxha ;fn dezpkjh jgus ds edku dk fdjk;k nsrk gs rks mls izkir ^edku fdjk, HkRrs* dh jkf'k fueu esa ls lc ls de lhek rd djeqdr gksxh%& ¼i½ ^lecfu/kr vof/k* ds fy, izkir HkRrs dh oklrfod jkf'k; ;k ¼ii½ fn, x, fdjk, dk lecfu/kr vof/k ds osru ds 1/10 Hkkx ij vkf/kd; (Excess of Rent paid over 1/10th of salary); ;k ¼iii½¼a½ ;fn ;g jgus dk edku cecbz] dydrrk fnyyh vfkok enzkl esa flfkr gs] rks lecfu/kr vof/k ds osru ds Hkkx vfkok 50% ds cjkcj jkf'k; vksj ¼b½ ;fn ;g jgus dk edku vu; fdlh LFkku ij flfkr gs rks lecfu/kr vof/k ds osru ds Hkkx vfkok 40% ds cjkcj jkf'ka Li"Vhdj.k % ¼1½ ;gk ^osru* ls vk'k; ewy osru esa eg xkbz HkRrk Hkh 'kkfey fd;k tkrk gs ;fn lsok dh 'krksz esa,slk vk;kstu gksa blds vykok dqn 'kkfey ugha gksxka ¼2½ ^lecfu/kr vof/k* ls vk'k; ml vof/k ls gs ftlesa djnkrk xr o"kz esa fdjk;s ds edku esa jgk gksa ¼3½ ;fn djnkrk dks xr o"kz esa cdk;k osru vfkok vfxze osru izkir gqvk gs rks dsoy xr o"kz ls lecfu/kr osru gh fy;k tk,xk u fd vfxze o cdk;k osrua ¼4½ ;gk osru izki; vk/kkj ij gh fy;k tk,xk] pkgs oklro esa izkir gqvk gs ;k ughaa ¼5½ ^fn, x, fdjk,* (Expenditure actually incurred) ls vk'k; ;g ugha gs fd vxj fdlh dkj.k ls fdjk;k dqn le; u fn;k tk ldk gks rks og jkf'k nh u le>h tk,xha 'kgjh {kfriwfrz HkRrk (City Compensatory Allowance)& ;g HkRrk izkirdrkz dh dj ;ksx; vk; esa lfeefyr fd;k tkrk gs fvfqu HkRrk (Tiffin Allowance)& ;g iw.kzr;k dj ;ksx; vk; ekuh tkrh gsa uksdj HkRrk (Servant Allowance)& fu;ksdrk }kjk dezpkjh dks fn;k x;k,slk HkRRkk mldh dj ;ksx; vk; ls tksm+k tkrk gsa 346

4 izsfdvl u djus dk HkRrk (Non-practising Allowance)& ;g jkf'k djnkrk dh iw.kzr;k dj&;ksx; osru vk; ekuh tkrh gsa fo'ks"k HkRrs %& ljdkj }kjk dqn HkRrs iw.kzr;k vko';d :i ls rfkk ek= uksdjh drzo; ikyu djus gsrq O;; djus ds fy, fof'k"vr;k Lohdkj fd, tkrs gsa tks dsoy [kpz djus dh jkf'k rd dj&eqdr gksrs gsaa,sls [kpksz dks dsunzh; ljdkj /kkjk 10¼14½¼i½ vfkok ¼ii½ ds vurxzr vf/klwfpr ¼Notify½ djrh gsa dqn,sls HkRrksa dk o.kzu fd;k tk jgk gs& vk;dj vf/kfu;e dh /kkjk 10¼14½,oa fu;e 2BB (1)(e) ds vurzxr~ academic, research and training dks encourage djus gsrq fn;s tkus okys HkÙks] pkgs mugsa dksbz uke fn;k x;k gks vksj tks fdlh 'ks{kf.kd ;k 'kks/k lalfkku esa fn;s tkrs gsa] djeqdr gsa onhz HkRrk (Uniform Allowance) %& ;g oklrfod [kpz dh jkf'k rd djeqdr gksrk gsa nsfud HkRrk (Daily Allowance) %& ;g HkRrk dksbz vk; dk lk/ku ugha ekuk tkrk] cfyd dezpkjh }kjk fd, [kpz dh iwfrz ek= gksrk gsa vr% ;g dj eqdr gksrk gsa ;k=k HkRrk (Travelling Allowance) %&,sls [kpksz dh iwfrz dezpkjh dh vk; ugha ekuh tkrha lokjh HkRrk (Conveyance Allowance) %& vius in ds drzo; dk ikyu djus ds fy, dezpkjh }kjk lokjh ij tks jkf'k [kpz dh tkrh gs mu dh iwfrz ds fy, Lohd`r lokjh HkRrk iw.kzr;k dj&eqdr gksxk Handicapped Conveyance Allowance Hkh dj ls eqdr gsa iozrh;] ckmzj] VªkbZcy] dfbu,fj;k HkRrk %& ;g HkRrk iozrh; {ks=] cqhzys bykds vfkok dfbu,sfj;k esa uksdjh djus okys dezpkfj;ksa dks fn;k trk gs D;ksafd,sls {ks= esa esnkuh {ks= dh vis{kk thou fuokzg dh ykxr vf/kd gksrh gsa ;g HkRrk vf/klwpuk esa nh xbz lhek rd dj eqdr gksrk gsa,sls HkRrs Composite Hill Compensatory Allowance, RemoteArea Allowance, Difficult Area Allowance, Disturbed Area Allowance, Tribal Area Allowance vkfn gksrs gsaa fo ksiktzu HkRrk (Academic Allowance) %& ;g HkRrk [kpz dh xbz jkf'k rd dj&eqdr gksrk gsa vfrfjdr le; dk;z djus dk HkRrk (Overtime Allowance) %& ;g HkRrk iw.kzr;k dj ;ksx; gsa izfrfu;qfdr HkRrk (Deputation Allowance) %& ;g HkRrk iw.kzr;k dj ;ksx; osru vk; gsa gkbzdksvz rfkk lqizhe dksvz ds ttksa dks edku fdjk;k HkRrk& ;g HkRrk iw.kzr;k dj eqdr gsa ifj;kstuk HkRrk (Project Allowance) %& iw.kzr;k dj ;ksx; gsa ifjokj HkRrk (Family Allowance) %& ;g lsfudksa dks feyrk gs o dj&;ksx; gksrk gsa fookg HkRrk (Marriage Allowance) %& ;g iw.kzr;k dj ;ksx; gksrk gsa xzkeh.k HkRrk (Rural Allowance) %& iw.kzr;k dj ;ksx; gsa okmzu HkRrk (Warden Allowance) %& iw.kzr;k dj ;ksx; gksrk gsa Proctor Allowance %& iw.kzr;k dj ;ksx; gksrk gsa Hkkjrh; dezpkfj;ksa dks fons'k esa HkRrs&/kkjk 10¼7½ & Hkkjr ljdkj }kjk vius dezpkfj;ksa dks fons'k esa mudh lsokvksa ds izfrqy esa fn;s tkus okys lhkh HkRrs dj eqdr gksrs gsaa (II) edku&leifrr ls vk; (Income from House Property) ^fdlh vu; lk/ku@'kh"kzd ls gkfu* dks osru vk; ls lek;ksftr (Adjustment) djus dk vf/kdkj DDO dks ugha fn;k x;k gsa ;fn vu; fdlh 'kh"kzd esa gkfu gs rks NwV nkok djus ds fy, dezpkjh dks vk; dh fooj.kh nkf[ky djuh gksxha 347

5 ijurq Lo;a ds fuokl ds fy;s edku leifrr ls dh x.kuk VhMh,l gsrq fueu izdkj ls dh tk;sxh& 1& fnukad 01&04&1999 ds iwoz fy;s x;s x`g fuekz.k _.k ij C;kt dh /kujkf'k ij vf/kdre `30]000 rd dh dvksrh vuqeu; gsa 2& fnukad 01&04&1999 ;k mlds ckn fy;s x;s x`g fuekz.k _.k ij C;kt dh /kujkf'k ij vf/kdre `1]50]000 rd dh dvksrh vuqeu; gs] ;fn x`g fuekz.k fdlh csad ;k forrh; lalfkk ls _.k ysdj fd;k x;k gks vksj C;kt lecu/kh izek.ki= }kjk fn;k x;k gksa ¼/kkjk 23,oa 24½ (III) vu; lzksrksa ls vk; (Income From Other Sources) bl 'kh"kzd es fdlh vk; dh x.kuk rhkh dh tkrh gs tc og vk; fdlh vu; fof'k"v 'kh"kzd ;Fkk osru ;k edku&leifrr ls vk; ds vurxzr ugha fy[kh tk ldrha vk;dj vf/kfu;e dh /kkjk 56¼2½ esa dqn fufnz"v vu; lzksrksa ls vk;ksa dk o.kzu& ykhkka'k (Dividend); ykvjh dk buke] oxz igsfy;k (Crossword puzzles),?kqm+nksm+] rk'k] tqvk vfkok 'krz ¼nk o½ vkfn ls vk;] izfrhkwfr;ksa ij C;kt ls vk; ;fn og vk; O;kikj vfkok is'ks ls ykhk ds 'kh"kzd esa dj ;ksx; u gks] djnkrk }kjk viuh e'khu] IykaV vfkok QuhZpj dks fdjk, ij mbkus ls gqbz og vk; ftl ij ^O;kikj vfkok is'ks* ds 'kh"kzd esa vk;dj ugha yx ldrk gs] tc dksbz djnkrk viuh e'khu vfkok IykaV vfkok QuhZpj ds lkfk Hkou Hkh fdjk, ij mbkrk gs vksj ml edku dk fdjk, ij mbkuk mdr e'khu vkfn ds fdjk, ij mbkus ls i`fkd ugha fd;k tk ldrk gs rks,sls Hkou ls fdjk, dh vk;] ;fn ml ij ^O;kikj vfkok is'ks* ds 'kh"kzd esa vk;dj ugha yx ldrk gsa mijksdr vk;ksa ds vfrfjdr vksj Hkh cgqr lh vk;sa gs ftudh x.kuk] vu; lzksrksa ls vk; 'kh"kzd esa dh tkrh gsa dqn eq[; vk; ds mnkgj.k uhps fn;s x, gsa& lc izdkj dk C;kt pkgs csad tek ij gks ;k izfrhkwfr;ksa ij _.k nsus ij] vkfn chek deh'ku vkdfled vk; lkaln ;k fo/kk;d dks fn;k x;k osru f'kdeh fdjk,nkjh (Subletting) ls vk; jk;yvh ¼tks O;kikj 'kh"kzd esa u vkrh gks½ dezpkjh }kjk fu;ksdrk ds vfrfjdr vu; O;fDr ls izkir dksbz Qhl ;k deh'ku tsls v/;kid dks ijh{kk ysus dk izfrqy mrrjiqflrdk tk pus dk izfrqy vkfn fdlh olh;r (Will) ds vurxzr feyh gqbz jkf'k lapkyd 'kqyd (Director's Fees); deiuh }kjk csad ds fy, _.k dh xkjuvh mlds lapkyd }kjk fn, tkus ij lapkyd dks izkir deh'ku fdlh v?kksf"kr lk/ku ls vk; (Undisclosed Source of Income) djnkrk dh dqy vk; esa 'kkfey gksus okyh fdlh vu; O;fDr dh vk; fdlh xsj&is'ksoj dks if=dk esa ys[k nsus ls gqbz vk; fdlh,slh Hkwfe dk fdjk;k tks edku ls u yxh (Attached) gks iv~vs ij j[kh gqbz leifrr ls vk; e`rd dezpkjh dh fo/kok rfkk mlds mrrjkf/kdkfj;ksa }kjk izkir ifjokfjd isa'ku (Family Pension); vizekf.kr QaM esa dezpkjh ds va'knku ij C;kt 348

6 fcuk Li"V fd;k udn lk[k] iqlrdksa esa fcuk fy[ks fofu;ksx] iqlrdksa esa fcuk fy[kk gqvk /ku] u Li"V fd;k gqvk O;; vkfn bl 'kh"kzd dh vk; ekuh tkrh gsa mijksdr of.kzr ¼I½ ls ¼III½ rd ds 'kh"kzdksa ds dj ;ksx; vk; dk ;ksx dj ^ldy dqy vk;* Kkr dh tkrh gsa blds mijkur vk;dj vf/kfu;e ds v/;k; VIA ds v/khu nh tkus okyh /kkjk 80 dh dvksfr;k?kvkbz tk;saxha bl izdkj izkir vo'ks"k vk; dks ^^dqy vk;** (TOTAL INCOME) dgrs gsaa dqy vk; dks vk;dj ;ksx; vk; (TAXABLE INCOME) Hkh dgrs gsa rfkk blh ij vk;dj dh x.kuk dh tkrh gsa v/;k; VI-A (Deductions to be made in computing total income) 80C& fueufyf[kr esa dj izhkk;z vk; ls fuos'k fd;s tkus ij vf/kdre dqy `1 yk[k dh lhek rd dvksrh vuqeu; gksxh& thou chek izhfe;e dh /kujkf'k lkewfgd chek ;kstuk dh /kujkf'k Hkfo"; fuf/k vf/kfu;e] 1925 }kjk l`ftr eku;rk izkir Hkfo"; fuf/k esa va'knku jk"vªh; cpr ;kstuk ;k dsunz ljdkj dh fld;wfjvht+ esa tek /kujkf'k jk"vªh; cpr i= esa fuos'k ;wfuv lec) chek ;kstuk yksd Hkfo"; fuf/k ;kstuk x`g fuekz.k vfxze dh ewy/ku okilh bfdovh lec) cpr ;kstuk nks cppksa dh iw.kz dkfyd f'k{kk gsrq V~;w'ku Qhl E;wpqvy Q.M] buýklvªdpj ck.m] br;kfna 80 CCC- isa'ku Q.M esa vfhknku fdlh chekdrkz deiuh }kjk LFkkfir isa'ku fuf/k] tks chek fu;ked,oa fodkl izkf/kdj.k ¼IRDA½ }kjk vuqeksfnr gks] esa `1 yk[k rd dh vf/kdre izhfe;e Hkqxrku jkf'k dvksrh gsrq vuqeu; gsa 80 CCD- isa'ku va'knk;h ;kstuk esa vfhknku dsunz ljdkj esa fnukad 01&01&2004 ds i'pkr~ fu;qdr dehz }kjk isa'ku va'knk;h ;kstuk esa vius ewy osru vksj eagxkbz dk vf/kdre 10 izfr'kr dk vfhknkua 80 CCE- /kkjk 80C, 80CCE,oa 80CCD esa fuos'k dh lexz /kujkf'k `1 yk[k ls vf/kd ugha gksxha 80CCF- In computing the total income of an assessee, being an individual or a Hindu undivided family, there shall be deducted, the whole of the amount, to the extent such amount does not exceed twenty thousand rupees, paid or deposited, during the previous year relevant to the assessment year beginning on the 1st day of April, 2011 as subscription to long-term infrastructure bonds as may, for the purposes of this section, be notified by the Central Government. [or to the assessment year beginning on the 1st day of April, 2012] 80D- fpfdrlk chek izhfe;e Lo;a] iruh] cppksa vfkok vkfjrksa ds LokLF; fpfdrlk izhfe;e dh /kujkf'k `15 gtkj dh lhek rd dvksrh gsrq vuqeu; gs c'krsz Hkqxrku psd ds ek/;e ls fd;k x;k gksa 80DD- fu%'kdr vkfjr O;fDr ds fpfdrlh; mipkj izf'k{k.k vksj iquokzl ;k fdlh Ldhe ds v/khu tek 349

7 vkfjr fu%'kdr O;fDr ds fpfdrlh; mipkj ¼ftlds varxzr ifjp;kz Hkh gs½ izf'k{k.k vksj iquokzl ds fy, mixr fd;k dksbz O;; ;k thou chek fuxe ;k fdlh Ldhe ds v/khu tek dh gs ogk fu/kkzfjrh dks ldy dqy vk; ls `50]000 dh dvksrh vuqkkr dh tk,xha xahkhj fu%'kdrrk ls xzlr vkfjr O;fDr ds izdj.k esa `1]00]000 dh dvksrh dh tk,xha dvksrh rc rd vuqkkr ugha dh tk,xh tc rd fpfdrlk izkf/kdkjh ls fofgr izk:i vksj jhfr esa izek.ki= izkir ugha dj fy;k tkrk vksj vk; dh fooj.kh ds lkfk mldh izfr ugha ns nh tkrha 80DDB- fpfdrlk mipkj O;; fu/kkzfjrh dks Lo;a ;k fdlh vkfjr ds fpfdrlk mipkj ds fy, O;; djus ij /kujkf'k `40]000 dh vf/kdre lhek rd dvksrh vuqkkr dh tk,xha ofj"b ukxfjdksa gsrq `60]000 rd dh dvksrh vuqkkr dh tk,xha,slh dksbz dvksrh rc rd vuqkkr ugh dh tk,xh tc rd fu/kkzfjrh vk;dj fooj.kh ds lkfk fofgr izk:i esa fdlh ljdkjh vlirky esa dk;zjr ;k,sls fdlh fo'ks"kk dk izek.k i= ugha nsrka mdr dvksrh dsalj],m~l] fdmuh foqyrk] FkSyslsfe;k vksj dqn Luk;q jksxksa dh fpfdrlk ds fy, vuqeu; gsa ;s O;kf/k;k lwphc) gsa rfkk budk izek.k i= QkeZ 10-I ij lecfu/kr fo'ks"kk MkDVj }kjk fuxzr fd;k tk;sxka 80 E- mpp f'k{kk gsrq fy, x;s _.k dk izfrlank; Lo;a vfkok ifjokj esa vkfjr iruh] iq= ;k iq=h dh mpp f'k{kk gsrq fy, x, _.k ds C;kt dh /kujkf'k dk Hkqxrku djus ij iw.kz C;kt dh /kujkf'k rd dvksrh vuqkkr dh tk ldrh gsa ftl fu/kkzj.k&o"kz esa C;kt dh izfke izfrlank; jkf'k vnk dh x;h gs mlls vkb fu/kkzj.k&o"kksza rd ;k fu/kkzfjrh }kjk C;kt dh iw.kz vnk;xh fd;s tkus rd] buesa tks igys gks] dvksrh vuqkkr dh tk;sxha ;gk mpp f'k{kk dk vfkz gs vfhk;kfu=dh] fpfdrlk] izca/ku esa iw.kzdkfyd Lukrd ;k LukrdksRrj mikf/k ;k vuqiz;qdr fokku ;k fo'kq) fokku ¼xf.kr ;k lkaf[;dh 'kkfey½ esa LukrdksRrj mikf/ka 80 G- dfri; fuf/k;ksa vksj lalfkkvksa dks fn;s gq, nku dfri; fuf/k;ksa vksj lalfkkvksa dks fn;s gq, nku ds dqn ekeyksa esa 50 izfr'kr rfkk dqn ekeyksa esa nku nh x;h /kujkf'k ds 100 izfr'kr dh dvksrh vuqkkr dh tkrh gsa 50 izfr'kr dh dvksrh miyc/k gs %& 1. Jawaharlal Nehru Memorial Fund. 2. The Prime Minister's Drought Relief Fund 3. The National Children's Fund, 4. The Indira Gandhi Memorial Trust, 5. The Rajiv Gandhi Foundation. 100 izfr'kr dh dvksrh miyc/k gs %& 1. National Defence Fund or The P.M's National Relief Fund. 2. The Prime Minister's Armenia Earthquake Relief Fund. 3. The Africa (Public Contributions - India) Fund. 4. The National Foundation for Communal Harmony. 5. Chief Minister's Earthquake Relief Fund - Maharashtra. 6. National Blood Transfusion Council. 7. State Blood Transfusion Council. 8. Army Central Welfare Fund. 9. Indian Naval Benevolent Fund. 10. Air Force Central Welfare Fund. 11. The Andhra Pradesh Chief Minister's Cyclone Relief Fund The National Illness Assistance Fund. 350

8 13. The Chief Minister's Relief Fund or Lieutenant Governor's Relief Fund in respect of any State or Union Territory as the case may be, subject to certain conditions. 14. The University or Educational Institution of national eminence approved by the Prescribed Authority. 15. The National Sports Fund to be set up by Central Government. 16. The National Cultural Fund Set up by the Central Government. 17. The Fund for Technology Development and Application set by the Central Govt. 18. The National Trust for Welfare of persons with Autism, Cerebral Palsy, Mental Retardation and Multiple disabilities. dvksrh gsrq mdr nku vfhkys[k izekf.kr gksuk pkfg,a mijksdr dks NksM+dj vu; fdlh lalfkk dks fn;s x;s nku dh dvksrh dh NwV] vkgj.k,oa forj.k vf/kdkjh }kjk vius Lrj ls ugha nh tk;sxha 80 U- LFkk;h 'kkjhfjd fodykaxrk dh n'kk esa dvksrh LFkk;hZ 'kkjhfjd viaxrk vkfn ls xzlr fu/kkzfjrh dks /kkjk 80 ;w ds varxzr dvksrh vuqkkr gsa LFkk;h 'kkjhfjd fu%'kdrrk ds varxzr va/kkiu Hkh gs ;k og,slh ekufld eanrk ls xzlr gs ftls fdlh ljdkjh vlirky esa dk;zjr fpfdrld] 'ky; fpfdrld] us= jksx fo'ks"kk] ;k eu%fpfdrld us izekf.kr fd;k gs vksj ftlds izhkko Lo:i lkeku; dk;z vfkok vfhkykhkiw.kz fu;kstu ;k thfodk esa yxus dh lkef;z i;kzir #i ls de gks x;h gsa dqy vk; dh lax.kuk djus esa /kujkf'k `50]000 dh dvksrh lkeku; fu% kdrrk gsrq rfkk `1]00]000 dh dvksrh xehkhj fu% kdrrk gsrq vuqkkr dh tk ldsxha fu/kkzfjrh }kjk vk;dj fooj.kh ds lkfk fofgr fpfdrlk izkf/kdkjh }kjk tkjh fd, x, izek.ki= dh,d izfr tek dh tk,xha forrh; o"kz 2011&2012] ¼fu/kkZj.k&o"kZ 2012&2013½ gsrq vk;dj dh njsa %& lkeku; vk;dj dh njsa %& dqy vk; nj `1]80]000 rd 'kwu; `1]80]000 ls `5]00]000 rd `1]80]000 ls vf/kd /kujkf'k dk 10% `5]00]000 ls `8]00]000 rd `32]000 $ `5]00]000 ls vf/kd /kujkf'k dk 20% `8]00]000 ls vf/kd `92]000 $ `8]00]000 ls vf/kd /kujkf'k dk 30% efgykvksa ds fy;s vk;dj dh njsa %& dqy vk; nj `1]90]000 rd 'kwu; `1]90]000 ls `5]00]000 rd `1]90]000 ls vf/kd /kujkf'k dk 10% `5]00]000 ls `8]00]000 rd `31]000 $ `5]00]000 ls vf/kd /kujkf'k dk 20% `8]00]000 ls vf/kd `91]000 $ `8]00]000 ls vf/kd /kujkf'k dk 30% ofj"b ukxfjdksa ds fy;s vk;dj dh njsa %& dqy vk; nj `2]50]000 rd 'kwu; `2]50]000 ls `5]00]000 rd `2]50]000 ls vf/kd /kujkf'k dk 10% `5]00]000 ls `8]00]000 rd `25]000 $ `5]00]000 ls vf/kd /kujkf'k dk 20% `8]00]000 ls vf/kd `85]000 $ `8]00]000 ls vf/kd /kujkf'k dk 30% 351

9 blds vfrfjdr ns; vk;dj ij 2% dh nj ls,twds'kuy lsl,oa 1% dh nj ls lsds.mjh vksj gk;j,twds'ku lsl ¼dqy 3% lsl½ Hkh ns; gksxka vk;dj x.kuk ds LRkj %& ¼d½ iwoz esa of.kzr 'kh"kzdksa (I) ls (III) rd dh dj&;ksx; vk; dk ;ksx dj ^ldy dqy vk;* fudkysaa ¼[k½ ^d* esa izkir ldy dqy vk; ls /kkjk 80 C, 80 CCC,oa 80 CCD dh dvksrh `1 yk[k dh lhek rd?kvk;saa ¼x½ ^[k* ls izkir /kujkf'k ls /kkjk 80 ds vurxzr vu; micu/kksa esa of.kzr dvksfr;k ] ;fn vuqeu; gksa] rks mugsa?kvk;saa ¼?k½ vc ^x* ls izkir vk; dqy vk; gs bl ij vk;dj vkdfyr djsaa ;gh ns; vk;dj gksxka vk;dj fjvuz %& vk; dh fooj.kh fdls Hkjuh gs \ (Who should file the Return of Income?):- izr;sd O;fDr ftl dh xr o"kz dh dqy vk; ^dj ls NwV dh vf/kdre lhek* ls vf/kd gs rks og O;fDr viuh vk; dh fooj.kh nkf[ky djus ds fy, mrrjnk;h gsa fu/kkzj.k o"kz 1993&94 ls mu lhkh djnkrkvksa ds fy, viuh vk; dh fooj.kh Hkjuk vko';d gs pkgs muds }kjk ns;dj dh iwjh jkf'k fu;ksdrk }kjk lzksr ij gh dkv yh xbz gksa ;fn O;fDr dh dqy vk; dj;ksx; gs ijurq /kkjk 88 ds rgr ns;dj ls NwV?kVkus ij ;fn dksbz dj ns; ugha curk rks Hkh og fjvzu Hkjus ds fy, mrrjnk;h gsa ijurq 23 twu] 2011 ds uksvhfqds'ku }kjk fjvuz gsrq fueu lqfo/kk iznku dh x;h gs& Individuals having total income up to Rs.5,00,000 for FY , after allowable deductions, consisting of salary from a single employer and interest income from deposits in a saving bank account up to Rs.10,000 are not required to file their income tax return. Such individuals must report their Permanent Account Number (PAN) and the entire income from bank interest to their employer, pay the entire tax by way of deduction of tax at source, and obtain a certificate of tax deduction in Form No.16. Persons receiving salary from more than one employer, having income from sources other than salary and interest income from a savings bank account, or having refund claims shall not be covered under the scheme. vk; dh fooj.kh nkf[ky djus dh vf/kdre le; lhek (Maximum Period to furnish a Return of Income) vfkok ysv fooj.kh /kkjk 139¼4½ :-,d O;fDr ftlus viuh fooj.kh /kkjk 139 ¼1½ esa fu/kkzfjr le; vof/k ds vunj ;k fohkkx }kjk /kkjk 142 ¼1½ ds rgr tkjh uksfvl esa nh xbz le; lhek ds vunj nkf[ky ugha dh gs] rks og ml xr o"kz ls lecfu/kr vk; dh fooj.kh lecfu/kr o"kz dh lekfir ls,d o"kz ds vunj&vunj ;k ;k fu/kkzj.k iwjk gksus ls iwoz] tks Hkh igys gks] nkf[ky dj ldrk gsa mn~xe@lzksr ij dj dh dvksrh (Tax Deduction at Sources or TDS) :- mn~xe LFkku ij dj dh dvksrh ls rkri;z ;g gs fd ftl LFkku ij vk; dk Hkqxrku fd;k tk jgk gs] ml LFkku ij vk; dk Hkqxrku djus okyk O;fDr ns; vk; esa ls dj dkv ys rfkk 'ks"k jde dk Hkqxrku vk; izkirdrkz dks ns ns rfkk dj dh dkvh gqbz jde 352

10 ljdkjh [ktkus esa tek djk nsa bl izdkj dj dh dvksrh LFkku ij dj dh dvksrh** (Tax Deduction at Source) dgykrh gsa mn~xe LFkku ij dj&dvksrh ;ksx; Hkqxrku (Payments subject to Deduction of Tax at Source):- Hkqxrku djrs le; muds lkeus nh xbz /kkjkvksa ds vuqlkj mn~xe LFkku ij dj dh dvksrh dh tkuh pkfg,a 1- osru ¼/kkjk 192½ 2- izfrhkwfr;ksa ij C;kt ¼/kkjk 193½ 3- Bsdsnkjksa o mi&bsdsnkjksa dks Hkqxrku ¼/kkjk 194C½ osru ls mn~xe LFkku ij dj dh dvksrh (Deduction of Tax at Source from Salary) /kkjk 192 ds dqn vko';d fooj.k fueuor~ gsa& 1- osru nsus okys dk drzo; (Duty of the Person Responsible for Paying Salary) %& izr;sd osru nsus okys O;fDr (Drawing and Disbursing officer or DDO) dk drzo; gs fd Hkqxrku djus ls iwoz ns; vuqekfur osru ij fu/kkzfjr nj ¼pkyw forrh; o"kz dh fu;fer nj½ ls dj dh dvksrh djds jktdh; dks"k esa tek djk nsaa 2-,d ls vf/kd fu;ksdrkvksa dh n'kk esa %& (Rule 26A, Form 12B) fdlh forrh; o"kz esa ;fn dksbz djnkrk vfkok nks ;ks vf/kd fu;ksdrkvksa ls osru izkir djrk gs rks og bpnkuqlkj fdlh,d fu;ksdrk dks vu; fu;ksdrkvksa ls feyus okyh ^osru 'kh"kzd* dh vk; dk iwjk fooj.k rfkk muds }kjk ^mn~xe LFkku ij dkvs x, dj* dk fooj.k ns ldrk gsa ;g fooj.k fyf[kr esa,oa djrnkrk rfkk iwoz@nwljs fu;ksdrk ls lr;kfir fd;k gqvk gksuk pkfg,a vc orzeku fu;ksdrk }kjk ldy osru vk; ¼iwoZ@nwljs fu;ksdrk ls izkir osru Hkh feykdj½ ij Hkqxrku ds le; fu/kkzfjr nj ls dj dkv dj [ktkus esa tek djkus dk nk;h gksxka ¼2A) ljdkj vfkok fdlh deiuh] lgdkjh lfefr] vkfn ds dezpkfj;ksa dh n'kk esa %& ljdkj vfkok fdlh deiuh lgdkjh lfefr] LFkkuh; lrrk] fo'ofo ky;] lalfkk] O;fDr dk la?k vfkok lewg ds dezpkjh dh n'kk esa] ;fn dezpkjh] cdk;k osru vfkok vfxze osru (Pay Arrear/Advance) dh izkfir vfkok izki; gksus dh n'kk esa /kkjk 89¼1½ ds rgr NwV ikus dk gdnkj gs] rks og osru nsus okys O;fDr (DDO) dks bl lecu/k esa vko';d fooj.k fu/kkzfjr QkeZ (Form 10E) esa fu/kkzfjr <ax ls lr;kfir djds ns ldrk gs rfkk ;s lc izkir djus ds i'pkr~ mijksdr O;fDr (DDO) }kjk mn~xe LFkku ij dj dkvrs odr jkgr dh jkf'k dks fopkj esa (take it into account) j[kk tk,xka vfkkzr osru 'kh"kzd dh dqy vk; ij ns;dj esa ls jkgr (Relief) dh jkf'k?kvkbz tk,xh o 'ks"k ns;dj dks Hkqxrku ls iwoz dj ds :i esa dkv fy;k tk,xka ¼2B) osru ds vykok vu; vk; gksus dh n'kk esa Rule 26B :- ;fn fdlh djnkrk dh osru 'kh"kzd ls vk; ds vfrfjdr ^vu; fdlh 'kh"kzd* esa dj ;ksx; vk; gs ¼vU; fdlh 'kh"kzd dh gkfu ugha½ vksj og vius fu;ksdrk dks,slh vu; vk; rfkk ml vk; ij mn~xe LFkku ij dvs gq, dj dk vko';d fooj.k fu/kkzfjr <ax ls lr;kfir djds ns nsrk gs rks fu;ksdrk,slh vu; vk; rfkk dvs gq, dj dks /;ku esa j[kdj osru ij mn~xe LFkku ij dj dh dvksrh (TDS) djsxka Bsdsnkj o mi&bsdsnkjksa dks fd, x, Hkqxrku (Payment to Contractors and Sub Contractors) /kkjk 194C 353

11 fueu }kjk fdlh fuoklh Bsdsnkj dks dksbz dke djus vfkok fdlh dke ds fy, Je dh iwfrz djus ds izfrqy esa fd, x, Hkqxrkuksa ds lecu/k esa vk;dj dh dvksrh (TDS) djuh gksxh& (a) dsunzh; vfkok jkt; ljdkj; ;k (b) LFkkuh; fudk;; ;k (c) os/kkfud fuxe; ;k (d) deiuh; ;k (e) dksbz lgdkjh lfefr; ;k (f) dksbz izkf/kdj.k] ftl dh LFkkiuk dkuwu ds rgr gqbz gks rfkk ftl dk eq[; mn~ns'; edkuksa dh vko';drk iwfrz djuk gs vfkok 'kgj] uxj vksj xkaoksa dk fu;kstu rfkk fodkl djuk gs vfkok mijksdr nksuks gh mn~ns'; gs tsls GDA, HUDA, LDA, ADA vkfn (g) dksbz lkslkbvh] ftldk jftlvªs'ku lkslkbvh jftlvsª'ku vf/kfu;e] 1860 ds vurxzr gqvk gks; ;k (h) dksbz VªLV; ;k (i) dksbz fo'ofo ky;] ftldh LFkkiuk dsunzh; vfkok jkt; vf/kfu;e ds rgr gqbz gks ;g dvksrh Bsdsnkj dks jkf'k dk Hkqxrku djrs le;] ;k psd ;k Mªk V nsrs le; vfkok ml ds [kkrs dks ØsfMV djrs le;] tks Hkh igys gks] Hkqxrku djus okys }kjk Hkqxrku dh jkf'k ij 2% dh nj ls dvksrh dh tk,xha blh izdkj ;fn dksbz Bsdsnkj vius fuoklh (Resident) mi&bsdsnkj dks dksbz Hkqxrku djrk gs rks ml Hkqxrku dh jkf'k ls Hkqxrku djrs le; 1% dh nj ls mn~xe LFkku ij dkvk tk,xk] c'krsz fd Bsdsnkj,d O;fDr vfkok fgunw vkfohkkftr ifjokj ugha gsa TDS (tax deducted at Source) Rate chart For Financial Year Made To resident Threshhold Company, firm, Co-op Society, Local authority 354 HUF, Individual Section Nature of payments w.e.f Rate in % 194C Payment to Contractors, Pay to Advt/Sub Contr, Payment to Transporter (75000 in year) I Rent-property J Professional Fees Note-1 Surcharge and Cess is not applicable on TDS from on any payment made to resident. Note-2 If pan not provided by the deductee then rate as per above table or 20% whichever is higher is to be calculated. Li"Vhdj.k %& ;fn dksbz dke etnwjh vk/kkj (Piece Rate Basis) ij fn;k tk, ftl dh Hkqxrku jkf'k dh dksbz fuf'prrk u gks] rks,slh n'kk esa ;fn forrh; o"kz ds vunj `30]000 ls T;knk dk Hkqxrku gksrk gs rks Hkh 2% dh nj ls dj dkvk tk,xka ijurq VqdM+ksa&VqdM+ksa esa fd;s x;s Hkqxrku gsrq,d foùkh; o"kz esa ;g /kujkf'k `75]000 gksxha

12 VhMh,l (TDS) dk dsunz ljdkj ds [kkrs esa tek fd;k tkuk %& dj dkvus okys O;fDr }kjk ;g dj dh jkf'k fu;e 30 ds vuqlkj fueu le; vof/k esa tek djkbz tk,xh& Vh0Mh0,l0 (TDS) dh dvksrh osru ls dvksrh osru ls fhkuu dvksrh mijksdr 355 ljdkjh fohkkx }kjk dh x;h dvksrh ftl fnu Vh0Mh0,l0 dkvk x;k mlh fnu ljdkjh fohkkx ds vfrfjdr fdlh fohkkx }kjk dh x;h dvksrh ftl ekg esa VhMh,l dkvk x;k gs ml ekg ds vfure fnu ls,d lirkg ds Hkhrj mijksdr ijurq ;fn ys[kk o"kz ds vfure fnu dvksrh dh x;h gs rks vkxkeh nks ekg ds Hkhrj VhMh,l (TDS) u dkvus vfkok dkvdj tek u djkus ds ifj.kke ¼/kkjk 201½ %& bl vf/kfu;e dh /kkjk 200 ds vuqlkj izr;sd dj dkvus okys O;fDr dks mn~xe LFkku ij dkvs dj dh jkf'k dks fu;e 30 ds vuqlkj dsunzh; ljdkj ds dks"k esa fu/kkzfjr le; vof/k ds vunj tek djkuk gksrk gsa ijurq ;fn dksbz dj dkvus okyk O;fDr mn~xe LFkku ij dj ugha dkvrk gs vfkok dkvdj fu/kkzfjr le; ds vunj&vunj ljdkjh [ktkus esa tek djkus esa vlefkz jgrk gs rks ml O;fDr dks pwd esa djnkrk (Assessee in default) ekuk tk,xk rfkk /kkjk 201 ds vurxzr ml ds fo:) dkuwuh dk;zokgh dh tk ldrh gsa dj dkvus okyk O;fDr dkvh xbz dj dh jkf'k dks foyec ls tek djkus dh n'kk esa 15 izfr'kr okf"kzd nj ls lk/kkj.k C;kt nsus dk nk;h gksxka ;g C;kt dj dkvus dh frffk ls ljdkjh [ktkus esa tek djkus dh frffk rd yxk;k tk,xka ¼/kkjk 201 ¼1A½½ mn~xe LFkku ij dj u dkvus ij vfkzn.m ¼/kkjk 271C½ :- ;fn dksbz O;fDr] tks mn~xe LFkku ij dj dkvus ds fy, nk;h gs] dj dh iwjh jkf'k vfkok dksbz Hkkx ugha dkvrk gs rks ml ij ^u dkvs x, dj dh jkf'k* ds cjkcj vfkzn.m ¼isuYVh½ yxkbz tk ldrh gsa Vh0Mh0,l0 izek.k i= Category Periodicity of furnishing TDS certificate Due date Salary (Form 16) Annual 31 st may Non Salary (Form 16a) Quarterly Within fifteen days from the due date for furnishing the statement of tds bz&fjvuz lwpuk izks ksfxdh ds fodkl ds lkfk djnkrkvksa dks bz&fooj.kh nkf[ky fd;s tkus dh lqfo/kk Hkh iznku dh x;h gsa,d fu/kkzfjr MkVkLVªDpj ij VhMh,l fjvuz Hkh bysdvªkfud ehfm;k }kjk nkf[ky fd;s tk ldrs gsaa bz&vhmh,l fjvuz fnukad 01&04&2005 ds i'pkr~ vkgj.k forj.k vf/kdkjh }kjk VhMh,l fjvuz dks dei;wvj }kjk rs;kj djkdj izsf"kr fd;k tk;sxka jkt; ljdkj ds vkgj.k forj.k vf/kdkfj;ksa dks fueu izdkj ds VhMh,l fjvuz vfuok;z #i esa nkf[ky djus gksaxs&

13 ¼1½ Form 24,oa Form 26 dk Vh0Mh0,l0 fjvuz bysdvªkfud ehfm;k ij fnukad 30 twu rda mijksdr ds lkfk dkxt izk#i ij glrk{kfjr duvªksy pkvz Form 27 A ds #i esa gksxka ¼2½ blds vfrfjdr =Sekfld fooj.k Form 24Q,oa Form 26Q ds #i esa nkf[ky fd;k tk;sxka ;g nksuksa QkeZ Hkh bysdvªkfud ehfm;k ij gksaxsa buds lkfk Hkh dkxt izk#i ij duvªksy pkvz Form 27A ds #i esa jgsxka Quarter Last Date April to June 15 July July to September 15 October October to December 15 January January to March 15 May ¼3½ Form 24, Form 26, Form 24Q rfkk Form 26Q *fjvuz fizijs'ku ;wfvfyvh* }kjk rs;kj fd;s tk;saxsa bl lkw Vos;j dks fu%'kqyd us'kuy fld;wfjvht+ fmikft+vjh fyfevsm dh osclkbv vfkok ds **MkmuyksM** esu;w ls izkir fd;k tk ldrk gsa mdrk vkj0ih0;w0 ds fy;s dei;wvj esa foumkst+ vkijsfvax fllve ds lkfk&lkfk,dlsy 97 ;k mlds ckn dk ot+zu gksuk pkfg;sa ¼4½ bz&fooj.kh dks NSDL ¼us'kuy fld;wfjvht+ fmikft+vjh fyfevsm½ ds fofhkuu 'kgjksa esa [kqys TIN-FC ¼fVu QSflyhVs'ku lsuvj½ esa tek fd;k tk;sxk rfkk izsf"kr dh tkus okyh CD ij,d yscy yxk;k tk;sxk ftl ij TAN, Assessment Year, Form No., vof/k,oa uke@fohkkx dk myys[k gksxka ¼vk;dj vf/kfu;e dh /kkjk 200¼3½,oa 206C dsunzh; izr;{k dj cksmz ds ldzqyj ua0&8] fnukad 19&09&2003] ua0&4 fnukad 27&06&2005 rfkk,l0vks0&928(e), fnukad 30&06& 2005½ vkgj.k,oa forj.k vf/kdkjh ds fy;s dqn vu; fcunq %& PAN,oa TAN& vk;dj dh /kkjk 203, ds vurxzr PAN,oa TAN dk fjvuz] vkfn esa myys[k vfuok;z dj fn;k x;k gsa PAN izkir djus gsrq Form 49A,oa TAN gsrq Form 49B dk iz;ksx fd;k tkrk gsa ;s QkeZ TIN-FC ls ;k vk;dj fohkkx dh vfkok,u,lmh,y dh osclkbv ls izkir fd;s tk ldrs gsaa osclkbv ls PAN,oa TAN izkir djus dh vkuykbu lqfo/kk Hkh miyc/k gsa dks"kkxkj ls vkgj.k djus okys vkgj.k,oa forj.k vf/kdkjh] TDS tek gsrq eq[; ys[kk'kh"kzd 8658 ds mi;qdr y?kq'kh"kzdksa esa cqd glrkurj.k ds ek/;e ls vk;dj dh dvksrh lqfuf pr djsaxsa dks"kkxkj ls fhkuu vkgj.k djus okys vkgj.k,oa forj.k vf/kdkjh] TDS tek gsrq pkyku la[;k 281 dk iz;ksx djsaxsa vk;dj dh vyx&vyx /kkjkvksa esa dkvs x;s TDS ds fy;s vyx&vyx pkyku,oa dksm dk iz;ksx fd;k tk;sxka mdr pkyku ds i`"b Hkkx ij dvksrh ds lqlaxr dksm mfyyf[kr jgrs gsaa Advance Tax/Self Assessment Tax/Tax on Regular Assessment gsrq pkyku la[;k 280 dk iz;ksx fd;k tk;sxka dj tek gsrq lqlaxr dksm dk myys[k gksxk mnkgj.kkfkz& 100 vfxze dj gsrq] 300 Self assessment tax gsrq] vkfna fofhkuu dj tek ds fy;s vyx&vyx pkyku dk iz;ksx okafnr gsa O;fDrxr vk;dj fjvuz : e-filing 356

14 izr;sd,sls O;fDr dks ftldh xr o"kz dh dqy vk; ^dj ls NwV dh vf/kdre lhek* ls vf/kd gs rks og O;fDr viuh vk; dh fooj.kh nkf[ky djus ds fy, mrrjnk;h gsa vk;dj fooj.kh nkf[ky djuk vk;dj vf/kfu;e 1961 ds vurxzr os/kkfud ck/;rk gsa dkykurj esa blesa la'kks/ku fd;k x;k vksj dj fu/kkzj.k o"kz 2008&09 ls fcuk fmftvy glrk{kj ds Hkh buvjusv }kjk vk;dj fjvuz nkf[ky djus dh lqfo/kk lelr O;fDrxr vk;dj nkrkvksa dks miyc/k djkbz xbza ;g izfø;k vr;ur ljy,oa lqxe gs rfkk vk;dj fjvuz nkf[ky nkf[ky djus dh vof/k ds vunj bl izfø;k }kjk fdlh Hkh fnu fdlh Hkh le; dksbz Hkh O;fDr viuk vk;dj fjvuz nkf[ky dj ldrk gsa ;gk ;g dguk vko';d izrhr gksrk gs fd bl izfø;k dks vaxhd`r djus ls iwoz dei;wvj,oa buvjusv dk lkeku; Kku vko';d gsa bz&qkbfyax osclkbv ij iathdj.k Internet }kjk vk;dj fjvuz nkf[ky djus ds fy, lozizfke vk;dj fjvuz gsrq fo'ks"k #i ls cuh osclkbv ij Lo;a dks iathd`r djkuk gksxka bl osclkbv ij iathdj.k ds fy, isu,oa,d ID dk gksuk vr;ur vko';d gsa bu nksuksa esa ls fdlh,d ds u jgus ij iathdj.k djkuk lehko ugha gsa jftlvªs'ku fooj.k esa iathdj.k djkus okys dks lozizfke,d iklomz dk fuekz.k Lo;a djuk gksxka blds Ik'pkr~ O;fDrxr fooj.k ds vurxzr First Name, Middle Name, surname, Father s Name vkfn fn;k tkuk gs ftlesa surname dks vfuok;z cuk;k x;k gsa blds Ik'pkr~ leidz fooj.k esa Qksu ua0 vksj ID vfuok;z #i ls nh tkuh gsa lgh fjvuz izi=ksa dk pquko orzeku esa vk;dj fjvuz nkf[ky djus gsrq vkbz0vh0vkj Js.kh ds fjvuz izi= miyc/k gsaa bu izi=ksa dh,d fo'ks"krk ;g gs fd izr;sd dj fu/kkzj.k o"kz esa vyx ls tkjh fd;s tkrs gsaa mnkgj.k ds fy, dj fu/kkzj.k o"kz 2012&13 gsrq D;k fjvuz izi= gksxk ;g blh osclkbv ij ekg vizsy@ebz] 2012 rd?kksf"kr fd;s tk;saxsa bu izi=ksa dh nwljh fo'ks"krk ;g gs fd bu ij dj fu/kkzj.k o"kz igys ls gh eqfnzr jgrk gsa vr% vk;dj vknkrk lozizfke ;g fu/kkzfjr djsxk fd mls fdl vkbz0vh0vkj0 ij vfkok dj fu/kkzj.k o"kz 2012&13 esa fdl fjvuz QkeZ ij vk;dj nkf[ky djuk gsa blds Ik'pkr~ og osclkbv ls lecfu/kr vk;dj fjvuz QkeZ dh Excel Utility dks MkmuyksM djsxk rfkk fjvuz rs;kj dj mdr osclkbv ij viyksm djsxka bl izdkj Lor% gh fjvuz nkf[ky gks tk;sxka fjvuz nkf[ky gks tkus ds mijkur bz&esy ij,oa Ldzhu ij ITR-V tujsv gksxk ftls fizuvj ls Nki fy;k tk;sxka bl ITR-V dks LihM@ lkeku; ikslv ls Centralized Processing Centre, Bengaluru ds mi;qdr irs ij izsf"kr dj fn;k tk;sxka lunhkz %& v vk;dj vf/kfu;e] 1961 v vk;dj fu;ekoyh] 1962 v vk;dj fohkkx dh osclkbv v,oa v us'kuy fld;wfjvht fmikftvjh fyfevsm dh osclkbv v fofhkuu vk;dj ldqzyj,oa uksfvfqds'kula 357

15 fmldysej %& ;g ys[k osruhkksxh djnkrk,oa vkgj.k forj.k vf/kdkjh ds ek= ekxzn'kzu gsrq gsa fu;eksa dh folr`r tkudkjh gsrq mijksdr of.kzr lunhkz xzufkksa ds lkfk&lkfk vk;dj fohkkx }kjk le; ij fuxzr vkfn dk v/;;u vko';d gsa ;gk ;g Hkh Li"V fd;k tkrk gs fd mdr ys[k ds vk/kkj ij vkdfyr vk;dj dh x.kuk esa vfkok vu; fdlh Hkh izdkj dh dksbz Hkh {kfr fdlh ikbd dks gksrh gs rks mlds fy;s ys[kd] lalfkku] leiknd e.my vfkok izdk'kd mùkjnk;h ugha gksaxsa ******************** 358