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(2014-15)]
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(Income Tax).


!
(2014-15)
.
(2014-15) /

1.2 2.5 (60


)

2. (Chapter VI- A) 1 1 .5

3. 1 .5
[24(1)]

4. 01-04-13 31-03-14 25 , 40
,
1 (80EE) . ()
5.

( )

2000
(Section 87A)
5.2012 Equity scheme (80CCG)
(New retail investors) 50000 25000
(
80 c 80CCG
50000 )

60

i.

Total income 2,50,000

Total income 2,50,000


ii. 5,00,000

2,50,000

Total income 5,00,000


iii. 10,00,000

Rs. 25,000

iv. Total income 10,00,000

10%

5,00,000

20%
Rs. 1,25,000 + 10,00,000
30%

60 ,80
(born on or after 1st April 1934 but before 1st April 1954)

i. Total income 3,00,000


Total income 3,00,000 3,00,000
ii. 5,00,000 10%
Total income 5,00,000 Rs. 20,000 + 5,00,000
iii. 10,00,000
20%
iv. Total income 10,00,000

Rs. 120,000 + 10,00,000

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)
.

80 C, 80 CCC, 80CCD

Life Insurance Premium LIC , Postal life


insurance .,
.(Capital sum assured
20% .2012 1
10%)

(PF),
PPF [//
]

[
]

NSC
]

[
]

2 [
:Un aided (, ,
) .
- Entrance coaching fee, Donation, Capitation Fee
]

[
]

[
]

5
[ ]

[
]

UTI, LIC Ulip plan , LIC annuity plan,


[
]

Stamp duty,
Registration fee

[
]

(ICICI, IDBI, NABARD )

[
]


( )

[
]

LIC
(80 CCC)[ ]

[
]

10

Contributory pension scheme (80CCD).


(Pay+DA) 10%
.

.

[
]

( )

150000

80 CCG Equity scheme (


) 50000 50%

25000

80 D Mediclaim ,
15000
(60 20000 )

35000


15000 ( 60 20000
40000
) . ,

80 DD (40% )
(Blindness, Low vision Leprosy-cured Hearing impairment

50000

Locomotor disability Mental retardation Mental illness Autism Cerebral


palsy Multiple disabilities ) (spouse, child, parents, brother
/sister) (medical treatment, training,
rehabilitation )

LIC, UTI

[ central or state government medical board disability certificate
(10 IA) ]

80 DDB
E

Dementia ; Dystonia Musculorum Deformans ;Motor Neuron Disease ;Ataxia


;Chorea ;Hemiballismus ;Aphasia ;Parkinsons Disease ;Malignant Cancers ;
AIDS ;Chronic Renal failure ;Hemophilia ;Thalassaemia.

80%

100000

60

- DDO 40000
.


. 10-I Certificate
60000

NB

(spouse, child, parents,brother/ syster)

80 E
,

( )

2014-15
( 8
,
)
80 EE
( 01-04-2013 31-03-2014 1,00,000

25
40


2013-14
(2014-15)
.

24

.
1,00,000
2013-14 , 2014-15
. (: ,
30000
70000 )
80 G .
employer (50%100% employer

) DDO .

(50%
100%
)


80 GGC - DDO
,

.
/DD/ Net banking , 100%

PAN,

8O U 40%
50000 , 80%
1

50000
100000

10
. Taxable Income.
. [Taxable Income
] Taxable Income 10% 2000

(87 A).
3.
.
[89 (1)].

10

PF Cr edi t
. ?
.
? Sect i on
89(1) ().
, ,
?

10 E For m set .
.
.ECTAX 2015 malayalam
.
!

. ,

. Form 10 E
3 .
statement .

10 .
. (TDS)
(TDS),
(Advance Tax)
Income tax .

.
.

. .. . ,
, .
..
. . ,
. .
...

.....

..
[ECTAX Malayalam- 2015(Income tax calculator cum- Relief calculator]
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