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Page 1 of 9



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File No. AC-101/05/VG/2012-13/ ,

Subject: Submission of proof of savings for tax calculation/deduction purposes
The government of Indi a imposes an i ncome tax on taxabl e i ncome of i ndi vi dual s. Levy of tax i s separate on each
of the persons. The l evy i s governed by the Indi an Income Tax Act, 1961. The Indi an Income Tax Department i s
governed by the Central Board for Di rect Taxes (CBDT) and i s part of the Department of Revenue under
the Mi ni stry of Fi nance, Govt. of Indi a. Income tax i s a key source of funds that the government uses to fund i ts
acti vi ti es and serve the publ i c.
The Statute requi res deducti on of tax by the empl oyer from the i ncome under the head sal ary di sbursed by hi m
duri ng a fi nanci al year on monthl y basi s and to deposi t wi th the Govt. account wi thin sti pul ated peri od.
PAN and address are mandatory. If not furni shed, tax at source i s to be deducted at the prescri bed rates or 20%
whi chever i s hi gher wi thout gi vi ng any rebate/deducti on.
The proof of savings under vari ous secti ons of Income Tax Act be submi tted as per the fol l owi ng arrangements:

Arrangements By 30
t h
November 2012 By 15
t h
February 2013
Annexure I & II al ong-wi th proof of the savi ngs
(sel f-attested) ti l l Nov. 30
t h
2012.
Only the documentary proof (Annexure need not be
sent agai n) of the proposed savi ngs (sel f-attested)
decl ared i n annexure II.
Declaration Decl arati on of Proposed savi ngs i n the
prescri bed col umn i n annexure II whi ch
are proposed to be made after 30
t h

November 2012 for 2012-2013.
Proposed savi ngs or proof of the savi ngs wi l l not be
consi dered after thi s date, even if submitted.
Last Date 30
t h
November 2012 15
t h
February 2013
In case, no decl arati on i s recei ved by November 30
th
2012, due tax wi l l be deducted as per the current tax
structure.
A soft copy of this ci rcul ar i s al so avai l abl e at the empl oyees corner on the CPCB s web-si te i .e.
http://www.cpcb.ni c.i n/employee/i tci rcul ar12-13.pdf & Intranet portal (http://10.24.84.156:8080/cpcb.htm).

(M.S. Bansal)
Accounts Offi cer
& I/C F&A
Encl .: As above

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Page 2 of 9


Income Tax Rates for the Financial Year 2012-2013
For All Assesses:
Upto `2,00,000/ - NIL
` 2,00,010/ - to ` 5, 00,000/- @ 10% of (total i ncome mi nus `2,00,000)
``5,00,010/- to `10,00,000/ - ` 30,000/- + 20% of (total i ncome mi nus ` 5,00, 000)
`10,00,010/ - & above ` 1,30,000/ - + 30% of (tot al i ncome mi nus ` 10,00,000)

Note:
1. Educati on Cess 2% +Secondary and Hi gher Secondary Educati on Cess 1% Educati on Cess i s appl i cabl e
(2%+1%)@ 3% on i ncome tax
2. Threshol d li mi t of exempti on from personal i ncome tax i n the case of al l assesses i s `2,00,000. The threshol d
l i mi t for a resi dent woman assessee i s `200,000, whi le for a resi dent seni or ci ti zen over 60 years i s `2,50,000
and for seni or ci tizen over 80 years i s `500,000.
3. The l ast date for fil i ng of i ndi vi dual i ncome tax return wi th the ITO i s 31st Jul y 2013.
4. Tax payers wi th sal ary i ncome of up to ` 5 l akh and i nterest from savi ngs bank accounts up to `10,000 is not
requi red to fi l e i ncome tax returns.


Copy to:
1. PS to CCB: - For ki nd i nformati on of CCB.
2. PS to MS: - For ki nd i nformati on of MS.
3. Incharge-I.T. Divi si on- for publ i shi ng thi s ci rcul ar on CPCB web-si te & Intranet portal .
4. Di vi si onal Incharges
For i nformati on and ci rcul ati on i n the di vi si on pl ease.
5. Incharge, Zonal Offi ces
For i nformati on and ci rculati on i n Zonal Offi ce pl ease. The proof of savi ngs may be checked by ZO
accounts offi ci al s before forwardi ng to HO.
6. Noti ce Board
7. Master fi l e


(M.S. Bansal)
Accounts Offi cer
& I/C F&A
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Page 3 of 9


Date: __________________

CP No.__________________



To,

The Incharge- F&A Di vi sion,
Central Pol luti on Control Board,
Pari vesh Bhawan
East Arj un Nagar, Shahadara,
Del hi -110032

Subject: -Submission of proof of savings for tax calculation purposes -financial year 2012-13
Si r,

Pl ease find encl osed herewi th my decl arati on of tax savi ngs (at A-4 si ze papers) and other i ncome
duri ng the fi nanci al year 2012-2013 i n annexure-I and annexure-II duly supported wi th the
documentary evidence(s) & sel f-attested as per the fol l owi ng arrangements:

1. The encl osures are seri all y numbered and menti oned i n the annexure at the rel evant poi nt.
2. I al so certi fy that parti culars furnished are true and correct to the best of my knowl edge and bel i ef.
3. I al so certi fy that these savi ngs have been made by me from my own salary income/ sources.
4. Proof of the proposed savi ngs decl ared i n annexure I & II, wil l be submi tted latest by 15
t h

Feb.2013.
5. I understand i f I am unabl e to submi t the sel f-attested saving proofs for the current savi ngs by
November 30
t h
2012 & proposed savings evi dences by 15
t h
February 2012, due tax may be
deducted from my salary for the month of February and March 2013 wi thout any further i nti mati on
to me.
6. I wi l l be personal l y responsi bl e to Income Tax Department, Govt. of Indi a, for al l i nformati on
pertai ning to i ncome tax assessment.

Thanking you

Encl . Annexure I and II
Yours fai thful ly


Si gnature______________________________________

Name_________________________________________

CPCB Extn. No._________________________________

Mobi le No._____________________________________

E.mai l . ID______________________________________
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Annexure -1
CP No.

(Name) (Designation)

PAN No.
(Encl. copy of PAN Card)

Parti cul ars for other i ncome and savi ngs:
(I) Income from house property (Give full details)
01

Name of the owner & Co-owner of the House
Property :

02
Address of House Property
(Enclose documentary evidence) :

03
Whether i t i s a
a. Purchase of ready bui l t fl at/house
b. Semi -bui l t up house; or
c. Pi ece of l and; on whi ch house i s
constructed

:
:
:

04
Whether Housi ng l oan taken, i f yes,
a. Name & address of the bank/
Organi sati on; &
b. Date of l oan (attach sancti on /
di sbursement l etter from bank)

:

:

05
Date of possessi on of house al ong wi th compl eti on
certi fi cate :

06
Whether the House Property i s Sel f Occupi ed
:

Yes / No
07
Whether any part of thi s House Property i s l et out
duri ng the fi nanci al year? If yes, gi ve detai l s.

08
Housi ng Loan Interest Due/ Pai d/to be pai d duri ng
the Fi nanci al Year endi ng 31st March 2012
(Attach prescribed certificate from Money
Lender bank / Organisation)
:

09
Out of the above Housi ng Loan i nterest, how
much i s bei ng cl ai med thi s year as deducti on :

10
Whether Co-appl i cant i s cl ai mi ng any deducti on
from hi s/her i ncome

11
Interest on HBA for Pre-constructi on peri od
cl ai med duri ng thi s year :

12
Source(s) for repayi ng the Housi ng Loan (Pri nci pal
and Interest, both) :

13
In case of Co-owner/Co-borrower, Gi ve ful l detai l s
about hi s/her empl oyment / professi on i n a
separate sheet
:

14
House Property i s decl ared i n Annual Decl arati on
of property statement to CPCB :

Yes / No

(II) Other Income declared:
1. Honorari um : _______________________________________________
2. Savi ng Bank Interest : _______________________________________________
3. FDR Interest : _______________________________________________
4. CPCB T/C Soci ety i nterest : _______________________________________________
5. Moni tori ng Al l owance : _______________________________________________
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Page 5 of 9

6. Medi cal Bi l l Rei mbursement( wi thout hospi tal i zati on),
i f taken more than `15,000/- duri ng the year: _________________________________________________
7. Agri cul tural Income. (i f more than ` 5,000 duri ng the year):_______________________________________
(For determi nati on of tax rate purposes onl y)
8. Any Other income (Give Full Detail s)
(a).. : ____________________________________________
(b).. : ____________________________________________
(c).. : ____________________________________________
(III) Employees, who are in receipt of house rent allowance (HRA) and want to get exemption of HRA
under section 10 (13A) in computing of total income, should furnish the following particulars:
i ) Monthl y rent (recei pts must be encl osed
i n the prescribed pre-printed format)
Computer generated receipts wi l l not be
considered.
:
i i ) House Owner Name
Address

Tel ephone No.
:
:

:

i i i ) PAN of House Owner :
i v) Address of House taken on rent :
v) Total Amount of rent pai d / wi l l be pai d
duri ng the fi nanci al year 2012-13
: April-12 May-12 June-12 July-12
` ` ` `
Aug-12 Sep-12 Oct-12 Nov.-12
` ` ` `
Dec-12 Jan-12 Feb-12 Mar-12
` ` ` `

Certified that the parti cul ars f urni shed by me i n annexure-I are correct and true to the best of my knowl edge and bel i ef .
Date:
Signature_____________________________
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Annexure-II
DEDUCTION UNDER CHAPTER VI-A IN RESPECT OF PAYMENTS:
Deduction Under Section 80 (C), 80-CCC and 80-CCD (aggregate amount of Maximum amount of Deduction
`1,00,000/- or the amount of investment, which ever is lower)
Sl No. Nature of Deduction
Amount of Investment
Deduction under Section 80 (C):
(1a) Li fe Insurance Premi um (minimum holding period 2 years)- Which are actually paid upto November 30
t h
2012
Name of
Insurance
Co.
Policy No. Sum
Assured
policy
term
Premium
Amount
`
Mode:
Monthly/Qly/
Half-yearly/Yearly
Premium
Amount
`
1 2 3 4 5 6 5 X 6 = 7
LIC POLICI ES TAKEN BEFORE APRIL 1, 2012








LIC POLICI ES TAKEN AFTER APRIL 1, 2012






(1b) Li fe Insurance Premi um (minimum holding period 2 years)- Which are to be paid after November 30
t h
2012

Name of
Insurance Co.
Policy No. Sum
Assured
policy
term
Premium
Amount
`
Mode:
Monthly/Qly/
Hly/Yearly
Premium
Amount
`
1 2 3 4 5 6 5 X 6 = 7
LIC POLICI ES TAKEN BEFORE APRIL 1, 2012





LIC POLICI ES TAKEN AFTER APRIL 1, 2012






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Page 7 of 9

Sl
No.
Nature of Deduction Savings
up to Nov 30
t h

12(Attach
photocopy)
Proposed
Savings
after Nov. 30
t h

2012
(2) Contri buti on for parti ci pati ng i n ULIP of UTI, LI C etc
(minimum holding period 5 years)

(3) Contri buti on to Noti fi ed Mutual Funds
(4) Principal Repayment of House Building Loan:
Payment by way of i nstal l ment or part payment of l oan taken for
purchase / constructi on of a resi denti al property which does not
i ncl ude the cost of any addi tion or al terati on or renovati on or repai r of
the house property carri ed on after compl eti on certi fi cate or the house
property occupi ed by the assessee or any other person on hi s behal f
or has been l et out.
(minimum holding period 5 years)

(5) Recogni zed Mutual Funds
(6) Post offi ce fi ve year ti me deposi t scheme PO TDR 1981
(7) Fixed deposit for 5 years or more wi th schedule bank
(under tax savi ng scheme)

(8) Amount i nvested i n approved debentures of, and equi ty shares i n, a
publ i c company engaged i n i nfrastructure i ncl udi ng power sector

(9) Tuition fees to any Uni versi ty / Col l ege /Educati onal Insti tuti on i n
Indi a for ful l ti me educati on of any two chi l dren.

(10) National Savings Certificates, VIII i ssue
Date of Purchase Amount of NSC `






(11) Accrued Interest on NSC:
Date of Purchase Amount of NSC `





(12) Contri buti on (not being repayment of loan) towards 15 years PPF
Scheme

(13) Payment i n respect of any non commutabl e deferred annui ty (UTI,LIC,
Kothari )

(14) Contri buti on towards an approved superannuati on fund
Deduction under Section 80 (CCC):
(1) Pensi on fund (Maxi mum `1,00,000/-)
Name of Fund Date of
Investment
Amount of
Investment `






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Deduction under Section 80 (CCD):
(1) Empl oyees contri buti on to New Pensi on scheme of Central Govt.
(upto 10% of BP+DP+DA)

Section 80 (CCG):
Deduction for Rajeev Gandhi Equity Saving Scheme (RGESS):
50% Tax deduction for those whose annual i ncome i s below `10 lakh and
who i nvest up to `50,000 i n stocks.
The scheme i s for i ndi vi dual s wi th annual i ncome of bel ow `10 l akh, wi l l have
a l ock-i n peri od of 3 years.

Deduction under Section 80-D:
(1) Medical insurance Premia:
(i ) Part I: A deducti on upto `15,000 on the l i fe of taxpayer, hi s/her
spouse and hi s/her dependent chi l dren;
Preventive Health Check-up:
A deducti on of upto `5,000/- for preventi ve heal th check-up of
Sel f, Spouse, Parent(s) or dependent chi l dren under secti on 80-D
wi thi n the maxi mum l i mi t of `15,000/-.
(i i ) Part II: Further a deducti on upto `15,000 i s avai l abl e on the l i fe of
father and / or mother of the taxpayer.
(i i i ) An addi ti onal deducti on of `5,000/- avai l abl e i f medi -cl ai m pol i cy i s
taken on the l i fe of a resi dent who i s at l east 60 years of age at
any ti me duri ng the previ ous year. Thi s i s i rrespecti ve of whether
they re dependent on you or not. No deducti ons can be cl ai med for
i n-l aws.

Deduction under Section 80-DD:
(1) Mai ntenance i ncl udi ng medi cal treatment of a handi capped dependent
(havi ng any di sabi l i ty of not l ess than 40%)

Available Deduction - `50,000, or actual expendi ture i ncurred,
whi chever i s l esser. For severe handi cap condi ti ons (more than 80%)
`1,00,000 i s the deducti on l i mi t.

Scope of Deduction - Deducti on can be cl ai med for dependent
parents, spouse, chi l dren and si bl i ngs.

Please note that Dependent must not have claimed any deduction
for their disability.

Deduction under Section 80-DDB:
Medical expenditure on specified disease or ailment:

(1) Deducti on of `40,000 or `60,000 (for seni or ci ti zen above 60 years of
age) i n respect of medi cal expendi ture on speci fi ed di sease or ai l ment
i ncurred Expendi ture must be actual l y i ncurred by resi dent assessee on
hi msel f or dependant rel ati ve for medi cal treatment of speci fi ed di sease
or ai l ment. The di seases have been speci fi ed i n Rul e HDD. A certi fi cate
i n form 101 i s to be furni shed by the assessee from any regi stered
doctor worki ng i n a Govt. Hospi tal ) subj ect to reducti on of amount
rei mbursed by any Insurance company or CPCB

Deduction under Section 80-E:
(1) Interest on loan taken for higher studies:
Entire payment of interest on loan for higher studies is deductible
for a maxi mum peri od of 8 years or unti l the above i nterest pai d i n ful l ,
whi chever i s earl i er

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Page 9 of 9

Deduction under Section 80-G:
Donations made for charitable purposes:
In respect of secti on 80G, no deducti on shoul d be al l owed by the
empl oyer/DDO, from the sal ary i ncome.

The tax rel i ef on such donati ons u/s 80G wi l l have t o be cl ai med by the
taxpayer i n ITR.

However, DDOs, on due veri fi cati on, may al l ow donati ons to the following
bodies to the extent of 50% of the contribution:
a) The Jawaharl al Nehru Memori al Fund;
b) The Pri me Mi ni st er' s Drought Rel i ef Fund;
c) The Nat i onal Chi l dren' s Fund;
d) The I ndi ra Gandhi Memori al Trust ;
e) The Raj i v Gandhi Foundat i on,
and to the following bodies to the extent of 100% of the contribution:
1) The Nat i onal Defence Fund or t he Pri me Mi ni st er' s Nat i onal Rel i ef Fund;
2) The Pri me Mi ni st er' s Armeni a Eart hquake Rel i ef Fund;
3) The Af ri ca (Publ i c Cont ri but i on-I ndi a) Fund;
4) The Nat i onal Foundat i on f or Communal Harmony;
5) The Chi ef Mi ni st er' s Eart hquake Rel i ef Fund, Maharasht ra;
6) The Nat i onal Bl ood Transf usi on Counci l ;
7) The Stat e Bl ood Transf usi on Counci l ;
8) The Army Cent ral Wel f are Fund;
9) The I ndi an Naval Benevol ent Fund;
10) The Ai r Force Cent ral Wel f are Fund;
11) The Andhra Pradesh Chi ef Mi ni st er' s Cycl one Rel i ef Fund, 1996;
(12) The Nat i onal I l l ness Assi st ance Fund;
(13) The Chi ef Mi ni st er' s Rel i ef Fund or Li eutenant Governor' s Rel i ef Fund, i n respect of any
St at e or Uni on Terri t ory, as t he case may be, subj ect t o cert ai n condi t i ons;
(14) The Uni versi t y or educat i onal i nst i t ut i on of nat i onal emi nence approved by t he
prescri bed aut hori t y;
(15) The Nat i onal Sport s Fund t o be set up by t he Cent ral Government ;
(16) The Nat i onal Cul t ural Fund set up by t he Cent ral Government ;
(17) The Fund f or Technol ogy Devel opment and Appl i cat i on set up by t he Cent ral Government ;
(18) The nat i onal t rust for wel f are of persons wi t h aut i sm, cerebral pal sy mental retardat i on
and mul t i pl e di sabi l i t i es.
Kindly check the eligibility from the above list before putting any
amount against this column.

DEDUCTION UNDER CHAPTER VI-A IN RESPECT OF CERTAIN INCOMES:
Deduction under Section 80-U:
(1) Income of a person with disability:
Not l ess than 40% of any disability gi ven i n the aforesai d secti on and
submi ssi on of a copy of certi fi cate i ssued by Medi cal Authori ty.
Certi fi cate shoul d be obtai ned from a Govt. Doctor. The rel evant rul e i s
Rul e 11D. (Format may be taken from F&A Di vi si on, i f requi red).
Subj ect to certai n condi ti ons and subj ect to fi xed deducti on of `50,000.
A hi gher deducti on `1,00,000/- i s avai l abl e i n respect of person wi th
severe disability over 80%.

Certified that the parti cul ars furni shed by me i n annexure-II are correct and true to the best of my knowl edge and bel i ef.
Date: Si gnature________________________
Name___________________________