vk;dj dk;|krhy egRoiw.

kZ cny
¼lu 2017&18 iklqu ykxqw >kysys½

1- jks[k O;ogkj e;kZnk&

#- 10]000@&¼fn- 01-04-2017 iklqu½ ixkj] ykbZVfcy] [kjsnh ok vU; dks.kR;kgh izdkjph izfrfnu
izfr O;Drh jks[k jDde ns.ksph ¼PAYMENT½e;kZnk #-10]000@& ¼lnj e;kZnk fn-31-03-2017 i;Zr
#-20]000@&gksrh½ VªkUliksVZ iseVsa ph e;kZnk #-35]000@&brdh vkgs-

2- #i;s 2 yk[kkojhy O;ogkj&

v- fodzh& #- nksu yk[kk ojhy fodzhps fcy >kkY;kl R;krhy jks[k jDde fLodkj.;kph e;kZnk
#-2]00]000@&brdh vkgs-¼;klkBh dkyko/khph@fnolkaph e;kZnk ukgh½
c- fodzhP;kckcrhr ¼jks[k@m/kkj½ izfrfnu izfrO;Drh jks[k jDde fLodkj.;kph e;kZnk
¼fcykaph jDde fdrhgh vlks½ #-nksu yk[k vkgs-
d- [kjsnh O;ogkjklkBhph e;kZnk ofjy izek.ks #-10]000@&jkghy-

3- vkWMhVe;kZnk-&
v- #- nksu dksVh i;Zar VuZvksOgj vl.kkÚ;k O;Drhuk ¼Individual, HUF and Firm)
[kkyhy izek.ks uQk nk[kfoY;kl vkWMhV d#u ?;kos ykx.kkj ukgh-
1- ukWudW”kO;ogkj ¼fodzh @olwyh½ 6%¼fodzhP;k½
2- dW”k O;ogkj 8%¼fodzhP;k½

c- Hkkxhnkjh laLFkkuk v”kk u¶;kP;k jDdesrqu feG.kkjh & Hkkxhnkjkapk ixkj o HkkxhnkajkaP;k
HkkaMoyk ojhy O;kt & ;kaph otkoV feG.kkj ukgh- R;keqGs ;k rjrqnhapk Hkkxhnkjh laLFkkauk
vl.kkjk Qk;nk Qkjp deh >kkysus v”kk Hkkxhnkjh laLFkkauh vkWMhV d#u ?ks.ks Qk;|kps Bjsy
vls fnlrs-

4- djik+= e;kZnkiwohZ lkj[khp #-2]50]000@&brdhp jkghy- rFkkih #-2]50]000@&rs #- 5]00-000@&

;k LyWc e/khy djkpk nj 10 VD;ko#u 5 VDds brdk dj.ksr vkysyk vkgs-

5- #i;s 50 yk[kkis{kk tkLr mRiUu vl.kkÚ;k O;fDruk 10 VDds brdk ljpktZ ykxq gksbZy-

6- vkfFkZd o’kZ 2015&16 e/;s #-50 dksVh i;Zar myk<ky vl.kkÚ;k daiU;kpk djkpk nj 25 VDds
brdk deh jkghy-
7- mf”kjk nk[ky gks.kkÚ;k Income Tax Returns lkBh naM ;kstuk ¼vkdkj.kh o’kZ 2018&19
iklqu½
1- ns; rkj[ksuarj i.k 31 fMlsca jiqohZ fooj.ki= ¼Returns) nk[ky dsY;kl # -5000@&
2- 31 fMlascj uarj nk[ky dsyY;k fooj.k ¼Returns) i=klkBh # -10]000@&

8- vk;dj ijrkO;klkBh ¼Returns) vk/kkj dkMZ uacj vfuok;Z vkgs] rlsp izR;sd djnkR;kus vkiY;k
vk/kkjdkMZoj vkiyk eksckbZy uacj ukans d#u exp fooj.ki= Hkj.ks vR;ar Qk;n;kps vkgs-
vk/kkjdkMZ o iWudkMZ ojhy ukao lkj[ks vlY;kf”kok; Linking gks.ks “kD; ukgh] R;klkBh ;ksX; oks
cny d#u ?ks.ksr ;kok- ¼vk/kkjdkMZ vFkok iWudkMZ e/;s½-

9- vkfFkZd o’kZ 2017&18 lkBh ?klkÚ;kpk ¼Deprication) deky nj 40 VDds brdk jkghy-¼dkgh
Asset oj tks 60 VDds] 80 VDds brdk nj gksrk rks jkgk.kkj ukgh½

10- vkdkj.kh o’kZ 2017&18 iklqu vk;dj fooj.ki= vkdkj.kh o’kkZ v[ksji;Zarp Hkjrk ;sbZy ¼dkyko/kh
,d o’kkZus deh dj.ksr vkysyk vkgs½

11- MkWDVlZ] ofdy] dULYVhax baftfu;lZ] vkfdZVsDV ;k lkj[;k O;kolkf;dkauk tj R;kph okf’kZd
O;kolkf;d tek #- 50 yk[kk i;Zr vlsy o R;kuh fdeku 50 VDsd brdk uQk nk[kfoyk rj
R;kauk iqLrd Bso.ks@vkWMhVdj.ks ;krqu lqV feGrs-

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