Professional Documents
Culture Documents
rrs qnqr{zol{Itilq
be calculated after considering all the Note:- ln this regime tax rate kePt
deduction under 80C, Non 80C and lower but no exemption/ deductio4 are
exemption allowed under lncome tax allowed except Section 80CCD(2) and
Act. 8OJJA.
NoteiHealth & Education cess 4% extra Note:-Health & Education cess 4% extra
*7a+a t+u ('iFe, 1961 *' t+lra 87s *' qgE t,. sttrq tfi' t
rrqtrq 3rq
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m,E 6i,Ea ifil tTtsT srEd 6I {ilrtl
/\,/A
(A) oLp TAX REGTME
dra
02.ffi-q sq zozo-zt ti Grfrftffi erBrrR errqflr w(q fu onq q{) -d?r ris rg-$arc
e\s(HEC)4%Ae<ddl,1tt
03. rrRr 16 ed 17 * siillrd Medicat Expenditure (:rfu+-5a 5 15000/-)
iltlr rransport Allowance fr fr dri a-e gc qi HffTEcT s-{ fr rr$ tl
04. tmT 16 clause (ia) t a-O'a Standard Deduction grfu+-tr+r 5.5O,OOO/-
I
t
gil 3lrq s-cr$ qrs-rt I
05.qn1 6g6,gracc.& 80 ccD d df,a ftisT tr-{i w erfuooq so 1,oo,oool- W qrq
Br
06.fueroT Tur rr{ qqr o1 G @ru ol irRr g-a eirq t
Sec.g0 E d a-eo qer{ qrtlft r
09.qq 80EE d ffn ffi q{ 2016-17 (rd. zorz-rati ftiln .rd Ta Frnfrr xor d.i
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qffi (Pe rq uisites) ::- frd-qq"{ 2ozo-211fuE tftfu-e }ffi offi Errr fr qrff
t ftTsd a-en trq d ct-flt ?n-$ .ff gfur ftq)-dq; Erqr qqi €rq ol fi qrff t d\ t-S
Rsrfr t qR.oRri or {er+r or Flfu-d qrRr d ild-{ cffd of Gnq it frs vrff tr
cm,"ii at rdfr {ia..q $r*qd io rz-froqo tl qsrtg T-g t r
securing him a deferred annuity (subject to a maximum of20 percent of salary)[See Note 3]
(d) Contrib-ution (not being repayment of loan)towards Statutory Provident Fund and recognized
provident fund.
(e) contribution (not being repayment of loan)towards I 5 year Public Provident Fund (PPF) [See
Notes 4, 6 and 1 1l
(0 Contribution towards an approved superannuation fund.
(g) Subscription to National Savings Ceriificates(VltI Issue and IX Issue)[see Note 7] and deposit
in Sukanya Samriddhi Account[See Note 12]
(h) Contribuiion for participating in the unit-linked insurance plan (ULIP) of Unit Trust of
India[See Note 5]
(i) contribution for participating in the unit-linked insurance plan (ULIP) ofLIC Mutual Fund(i.e.
formerly known as Dhanraksha plan of LIC Mutual Fund)[See Note 5]
c) Payment for notified annuity plan of LIC (i.e. Jeevan Dhara and Jeevan Akshay) or any other
insurer(i.e., Immediate Annuity Plan of ICICI Prudential Life Insurance Company,Tata AIG
Easy Retire Annuity Plan ofTata AIG Life Insurance Company)
(k) Subscrintion towards notified units ol Mutual Fund on UTI'
(t) Contribution to notified pension fund set up by Mutual Fund or UTI (i e' Retirement Benefit
Unit Scheme of UTI, Koihari Pioneer Pension Plan ofKothari Mutual Fund and Reliance
Retirement Fund.
(m) Any sum paid (including accrued interest) as subscription to Home Loan Account Scheme of
the National Housing Bank or contribution to any notified deposit scheme
pension fund set up
by the National Housing Bank.
(n) Any sum paid as subscription to any scheme of-
u. prbli" ,""to. aompany engaged in providing long term finance for
purchase/construction of
I
J'/Q*
3
Policy on the life of a Person Policy on the life of
I
with disability or severe any other person
disability or on the life of a
person suffering from disease
or ailment as given in section
8ODDB
-If policy is issued 20%o of sum assured 200% of sum assured
before A 1,2012
-If policy is issued 100/o of sum assured 1070 of sum assured
durin 2012-13
-If policy is issued on or 15olo of sum assured 100/o of sum assured
after April 1,2013
dipendent/independent,male/female,minorimajor or married/unmarried)'
In
th" cuse of a Iiindu undivitletl family,UlP may be taken on the life of any
member of the familY.
(6) ifr"t. i. no *aximuro ceiling under the Income-tax Act'However' under the
public provident fund schemg the maximum contribution is Rs' 1'50'000'
(7) ,i."*"i interest (which is deemed as reinvested) is also qualified for deduction
for any year (except for the last year).
(g) while an individual can make payment in any -of the_above referred investments,
above'
an HUF cannot invest in points 2,3,4,5,6,7,12 and 14 mentioned
(9) The following payment made towards the cost of purchase iconstruction of a
new residentiifhouse property is qualified for the purpose of section 80c:
a. any instalment or part paymeni of the amount due under any self-financing or. other
-divelopment
scheme of any authodty,housing board or other authority
engaged in the construction and sale ofhouse propery on ownership
basis;or
b. any insialment or part pa)rynent ofthe amount due to any company or co-operative^
societyofwhichth"urrrrr.risashareholderormembertowardsthecostof
thehousepropertyallottedtohim(itisnotapplicableiftheassesseeisnota
shareholdei oi mimber of the company/co-operative society which
provides
house to the assessee);or
c. repayment of the amount borrowed by the assessee from-
(i) the Central Govemment or any State Government, or
I
(ii)any bank,includlng a co-operative bank, or
I (iii) the Life Insurance Corporation of India, or
(iv) the National Housing Bank, or
1
ivj any public company-formed and registered in India with the rfiain object of
'"""yi.g on the business of providing long-term finance for construction or
pur.trui. of houses in India for residential purposes which is eligible for
deduction under section 36(1)(viii),or
(vi) any company in which the public are substantially interested or any:9-
'op.ruilr" .oli.ty where such io.p*y or co-operative society is engaged in
,
the fusiness of financing the construction ofhouses, or
such. employer is an authority or a board or
tvrO tft" assessee's emplJyer where
a corporation or any other body established or constituted
under a Central or
State Act, or
or
(viii) the assessee's employer where such employer is a public company
public sector , or a university established by law or a college
"o-p-y
iffiliut"d to such univeisity or local authority or co-operative society;
of such
d. rt"-p registration fee ani other expenses ior the purpose of transfer
;;t,
house ProPeftY to the assessee'
The following payments are not qualified for the purpose
of section 80C:
of a
-' --
tlr" fee, cost of tt" situr" and initial deposit which a shareholder
, ". "ar"itt"i"" or a member of a co-operative society has to pay for becoming such
"o-pu"V
shareholder or member;or
i
WC4?"
NSC IX Issue Amt. ofintt. (Rs. accruins on NSC ofRs. 100/- denomination)
Year for When investment is made Year for When investment is made
which intt. Before During During which intt. Before During During
accord. 01.04.2012 2012-13 2013-14 to accord. 01.04.2012 2012-13 2013-14 to
15- 16 15- 16
U/s 80ccc orfl.fd E€:.= woon$o$o qT frffi rfi qot Annuity plan d f,6d tiYF
+
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8OCCD d o60 ed qRr so 1,5o,ooo/- * sIhm qrq
q€t B t
U/S SOCCD S gt-f,.fd 6{ + tle :- ?jiq H{m'n grr Notified tFrq q-qT d-srT d
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os ff um U/S 8OC, 80CCC nen elrrl U/S SOCCD d d-fiT gd vRt so 1,50,000,/- t
ortro np n$1S1
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3Tfaft,F So 5o,oool- 61 qfqqlq B
'. I
elrtr 8OD + ue :- General lnsurance com pany ?II erdl oqft fi Mediclaim policy
3[..T.fd
ot ftftrrq Eqr o{i w qe srw t t ul wqr 80 So d 3tf,rfd fffrqq q,1 ttfrT oTfuo-dq
i6o 25000/- ilo ed orrq t qeTS qri.ft ow erqi qrm ftcr d Mediclaim policy or
Dfuqq uqr oG qq s0 2soool- (sRE qrlT0o,) f,dE qtt W 6-l flcurl Btge ftftw
crfu so so,oo6/- do' otrq t s-ed urt,ffrsrqt cfuqri d ftffi sEs @-l Preventive
Health Checkup oqri qq clfuf,dq Eo 5000/- sTrq t qdr{ uti'fr t
v/@*
:
A
u/s 80 EE d oid.rf, or.or.zoro * sr.oe.zora d fi-s ftrn Tt T d FE^* T
ITRT .rftotrq so 50,ooo,/- din qe
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01.04.2016 t st.oe.zotz d frq dt
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UIs 16 fllr) + <rEn EC trTI?Ix (Professional rax) UrTdlq f,{i w State under
snerfd
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d t
ro ti *Tgr erB'o d t
g-c d=ii it q\ oq d t
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qr B+-eq qa ffiA dl
f,r rt f
a-$ Lrs Errfr€erT it 6 euBa 5a-or t+e s*e zozosr trsEc $-n d 5++6 t+s uarc'
te6l t'
Jif,lra Section 80CCD(2) 3ik SSJJAA fit 6tr6{ T-6 dfnm setffit :ir Ec
6T dTeT d6' 56I cKEll
Sectio n 80ccD(2)
3{FI Section 80CCD(2) +. il6d efi tfs afrfu-c +-tq +-t rFA Bdrdl (ri;trfl 4r t
d{ t fifqrfr * ('d.fi('s.fuqT-l 3rfl5c fr u-rTI ffr -Tri q-rfi {fi'-fi q{ 5-$ q.*fr fuql uII
q-+-dr t.
d-{dT FE-d. * rgun, fur+dl 6ffir fi flatr * 3lfu-f,ff 10 6r5er d6 contribution
qitt aifill rfr t rs
fi-{ ws.dT t. qrc {d 6 5ffi dil 3rE t dqfi + Contribution c{
ilm fu RB-d ro 6ffi m) vn a 5I1
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24 en++-r ft&r :- f6q $ ord .ri t-m d fuc z+ eqo ffiro R-A{ flfu'f, fuqr
qm Bt
Period Due date
l) April to June 31" July
2) July to Sept. 3l't oclober
3) Oct. to D€c. 31'r January
4) Jan. to March 31"'May
Form 16 ffi 5r;n - !-.no ffiq E{ A eTfuq frf} t oz €lT A ercs (on or
qld to ffin fo-qi qnr t
before 15 June) t
ifirTR
9
qEm{sro,
@4v
GFtc,TftF' :: 1. Form 12BA
8
I
FORMNO' 12BA
[,lee nile 26A(2XD)]
Statement shorving particulars of perquisitesr.other fringa benefrts or
amenilies and profrts in tieu of salary wlth value thereof
l. NamB ard address ofcmployor
TAN
DECLARATION BY IMPLOYER
as
do hereby decla& on behalf BInc of tbe employer) that th€ information given
above is based on the books of accoun! documeots and otllcr relevant
records or itrformation available rvith us
and fie delails of value of each such perquisitc are in ,rcordarce wlh
sGction lZ s[d rulcs fremed thereunder
and that such informalion is mre and correo.
Date Designotioh