3

30%

80 (born before 1st April 1934)

i. Total income 5,00,000

Total income 5,00,000 5,00,000
ii. 10,00,000 20%.
Rs. 100,000 + 10,00,000
30%

iii. Total income 10,00,000

[ 3% ]
....

?
. .
2014
.
, Tax estimation software
.increment

. ,
12
.
. Estimated Income tax statement
. 12
. Estimated Income tax statement

TDS .
TDS
.
2015
( )
.

. Income tax statement

. statement

Income tax
.

Income

tax

statement

.
Return File . Return File
-
. .

?
2014 1 2015 31
.
, , , , ..,
, , , ,
. Medical reimbursement
. ( )
/profession

tax

Tax

exemption

(10,S-16(iii) ):
/ /

Tax exemption/deduction (
)

(Tax on employment)

Hill compensatory allowance

300 7000

Transport allowance

800 (1600 for blind and handicapped)

Uniform allowance

Travelling allowance

HRA

( )

City compensatory allowance

Medical reimbursement [S 17(2)]

15000 (

[S-16(iii)]

Net Salary Income .
. /, ,
, .
Income from house property
. Chapter VI-A

( ) Taxable Income
(Total Income ) .

1. 2014 1 2015 31

, 2014

,
salary
relating to the period 2014 Mach to 2015 February
2.
3.
.
.
PF PF
4.Festival Advance , Festival Advance

, .
5. GPAI 300 LIC
,
. deduction

RD ?
, (SB Account)
.

, PAN
PAN ACCOUNT online
. 10%
.
, interest
,
TDS (Tax deducted at source ) . SB
Account 10000 10000
...!

6
.HRA
10(13A) 3

1. HRA ()
2. 10%
( Pay + DA )
3.

40% ( Pay + DA )

.
, .30000
(Pay +DA) 3000
...

?
,

, Total Income Taxable Income . Total

Income Taxable Income

( ).

[Total Income Taxable Income = ]

LIC, PF, NSC Housing loan interest, Tuition fee, Mediclaim,

(etc)

(Chapter VI-A deductions).

.
Total Income .

Taxable Income = - 2,50,000 (
)

(Chapter VI A deductions)
.