No

No
Others 36 0 Please Select the city from the control box

Rent free Accommodation

Lease rent paid
by employer (in
case Rent Paid by
Month Salary value
Accomodation employee
not owned by
employer)
April 0 0 0 0
May 0 0 0 0
June 0 0 0 0
July 0 0 0 0
August 0 0 0 0
September 0 0 0 0
October 0 0 0 0
November 0 0 0 0
December 0 0 0 0
January 0 0 0 0
February 0 0 0 0
March 0 0 0 0
TOTAL 0 0 0 0

Delhi
Mumbai
Chennai
Kolkata
Others
city from the control box
1 Please select the city
House Rent Allownace

Rent Paid
HRA
Taxable Month Salary by Tax free Taxable
Received
employee

0 April 0 0 0 0 0
0 May 0 0 0 0 0
0 June 0 0 0 0 0
0 July 0 0 0 0 0
0 August 0 0 0 0 0
0 September 0 0 0 0 0
0 October 0 0 0 0 0
0 November 0 0 0 0 0
0 December 0 0 0 0 0
0 January 0 0 0 0 0
0 February 0 0 0 0 0
0 March 0 0 0 0 0
0 TOTAL 0 0 0 0 0
 Please read the instructions
1. Please enter the data in the Unprotected areas in the number format where ever it is allowed to en
2. Please specify the Assessment Year for which you are calculating the tax Below In the Assesse
because there are certain provisions which are applicable for 2009 - 10 Assessement year onwards

It is Suggested to Enable the macro by seting the macro security level to Medium or V
generate Form 16

Assessement Year 2009-10

2

In the sheets the data are interlinked with each other there are some hidden files also hence this wor
the data and function security purpose. You will get the Taxable Components of Salary in the Taxable

To Generate The Form 16 Please Go to the "Details" sheet Fill up the particulars and press
This Spreadsheet Programme has been designed to Enable the employers to make TDS from the
basis and not on presumption or imaginary basis.
This spreadsheet Calculated tax every month on cumulative basis hence it is helpful for TDS aspec
1961
Also Please provide details like the age of the assessee and the gender as well as the sta
'Taxable' which takes into consideration the various exemption limit for taxation purpose
This Workbook has Two Components. Form 16 and Tax Calculations. The Deductions of 80C has no
Hence you have to enter the figures separately in form16 to generate the form 16.

Name of the author: Jiten Kumar Sahu [B.Com, M.Com, CA (Inter)]

Place of Origin: Bhubaneswar (Orissa)
Email: jiten_sahu@yahoo.co.in
Phone no: 9937345326

Suggestions and Advices are invited: Please write your advices and rever

Further Improvements are needed to be identified by the users.

tructions
e ever it is allowed to enter the data
ax Below In the Assessement Year Drop Down Menu
ssement year onwards

y level to Medium or Very low it is required to

files also hence this workbook is entirely protected for

of Salary in the Taxable sheet.

he particulars and press any of the buttons

to make TDS from the Salary every month on actual

is helpful for TDS aspect under section 192 of IT Act

nder as well as the status of inability in the sheet

ation purpose
Deductions of 80C has not been linked to the Form 16
m 16.

our advices and revert me back

entified by the users.

Employee Details
Employer details
Tax Details
Financial Year
PERIOD
Name
Address 1
Address 2
Address 3
Pin code

PAN No. of the Deductor

TAN No. of the Deductor

TDS Assessment Range of the Employer :

Person responsible for deduction of tax

Father's Name (Son of)
Designation :

Name of the employee

Designation of the employee
PAN No. of the Employee

Is the employee a director or a person with

substantial interest in the company
(where the employer is a company)

Place :
Date :
Quarter
June 2008
September 2008
December 2008
March 2009
2008 - 09 Assessment Year 2009 - 10

No
Acknowledgement No.
2009 - 10
Fill up the
Yellow
highlighted
Areas only

Err:502

Err:502

Err:502
t No.
2007 - 08 2008 - 09
2008 - 09 2009 - 10
Yes
No
 FORM NO.16
[See rule 31 (1) (a)]
Certificate under section 203 of the Income Tax Act, 1961 for tax deducted
at source from income chargeable under the head “ Salaries “

Name and address of the employer Name and designation of the employee

0 0
0 0
0
0
0

PAN No. of the Deductor TAN No. of the Deductor PAN No. of the Employee
0 0 0
PERIOD Assessment Year
Acknowledgement Nos. of all quarterly statements of TDS under sub-section (3) of
FROM TO
section 200 as provided by TIN Facilitation Centre or NSDL web-site
Quarter Acknowledgement No.
June 2008 0 2009 - 10
September 2008 0 30-Dec-99 30-Dec-99
December 2008 0
March 2009 0
DETAILS OF SALARY PAID AND ANY OTHER INCOME AND TAX DEDUCTED
1. Gross Salary *
( a ) Salary as per provisions contained in section 17 (1) -
( b ) Value of perquisites under section 17 (2)
(as per Form No. 12 BA, wherever applicable) -
( c ) Profits in lieu of Salary under section 17 (3)
(as per Form No. 12 BA, wherever applicable) -
( d ) Total -

2. Less : Allowance to the extent exempt under section 10 -

3. Balance (1-2) -

4. Deductions :

(a) Entertainment allowance Rs. -

(b) Tax on Employment Rs. -
5. Aggregate of 4 (a to b) -

6. Income chargeable under the Head ‘Salaries’(3-5)

7. Add. : Any other income reported by the employee

Capital Gain
Income From House Properties

8. Gross total income (6+7)

9. Deductions Under Chapter VI-A

Deductible
(A) sections 80C, 80CCC and 80CCD Gross Amount Amount
(a) section 80C
(a) Accrued Interest on NSC Rs. - - -
(b) Provident Fund Rs. - - -
(c) Public Provident Fund Rs. - - -
(d) LIC Premium Rs. - - -
(e) Infrastructure Bond Rs. - - -
(f) Repayment of Housing Loan Rs. - - -
(g) Tuition Fees Rs. - - -
(h) - Rs. - - -
(b) section 80CCC Rs. - - -
(c) section 80CCD Rs. - - -
Total -
(B) other sections (e.g., 80E, 80G etc.)
Under Chapter VIA
(a) section 80 D Mediclaim Insurance policy Rs. - - -
(b) section 80 DD Rs. - - -
(c) section 80 E Interest on Educational Loan Rs. - - -
(d) section 80 G Deductions for Donations Rs. - - -
(e) section 80 U Deductions for handicaped assessee Rs. - - -

10. Aggregate of deductible amount under chapter VI-A

11. Total Income (8-10 )

12. Tax on total Income

13. Surcharge (on tax computed at S. No. 12)
14.Education Cess @ 3% on (tax at S. No. 12 plus surcharge at S. No. 13)
15. Tax Payable on total income (12+13+14)
16. Relief under section 89 (attach details)
17. Tax payable (15-16)
18. Less:(a) Tax deducted at source u/s 192(1)
(b) Tax paid by the employer on behalf of the employee
u/s 192(1A) on perquisites u/s 17(2)
19. Tax payable / refundable (17-18)
 DETAILS TAX DEDUCTED AND DEPOSITED INTO CENTRAL GOVERNMENT ACCOUNT

Education Date on which tax

TDS Surcharge Total tax Cheque/DD No. BSR Code of
S. No. Cess deposited
Rs. Rs. deposited (if any) Bank branch
Rs. (dd/mm/yy)

1 - - - - 0 0 30-Dec-1899
2 - - - - 0 0 30-Dec-1899
3 - - - - 0 0 30-Dec-1899
4 - - - - 0 0 30-Dec-1899
5 - - - - 0 0 30-Dec-1899
6 - - - - 0 0 30-Dec-1899
7 - - - - 0 0 30-Dec-1899
8 - - - - 0 0 30-Dec-1899
9 - - - - 0 0 30-Dec-1899
10 - - - - 0 0 30-Dec-1899
11 - - - - 0 0 30-Dec-1899
12 - - - - 0 0 30-Dec-1899
Total amount Paid -

#VALUE!

Signature of the person responsible

for deduction of tax

Place : - Full Name : -

Date : December 30, 1899 Designation : -
 FORM NO.16
[See rule 31 (1) (a)]
ion 203 of the Income Tax Act, 1961 for tax deducted
ncome chargeable under the head “ Salaries “

Name and designation of the employee

0
0

0
Assessment Year

2009 - 10

AID AND ANY OTHER INCOME AND TAX DEDUCTED

-
-
-

-
-
-
-
-
-
-
-
-
AND DEPOSITED INTO CENTRAL GOVERNMENT ACCOUNT

Transfer voucher/
Challan
Identification No.

-
-
-
-
-
-
-
-
-
-
-
-
 FORM NO. 12 BA
[See rule 26A(2)(b)]

Statement showing particulars of perquisites, other fringe benefits or

amenities and profits in lieu of salary with value thereof

1. Name and address of employer : ,,,,

2. TAN 0

3. TDS Assessment Range of the Employer : 0

4. Name and designation and PAN of employee : ,

0
5. Is the employee a director or a person with
substantial interest in the company No

(where the employer is a company)

6. Income under the head "Salaries" of the employee : -

7. Financial Year : 2008 - 09

8. Valuation of Perquisities :

S. Nature of Perquisite Value of Amount,if any Amount of

No. (see rule 3) perquisite as paid by taxable
per rules employee perquisite
(Rs.) (Rs.) (Rs.)

1 Accommodation - - -
2 Cars - - -
3 Sweeper, gardener, watchman
or personal attendant - - -
4 Gas, electricity, water - - -
5 Interest free or concessional loans - - -
6 Holiday expenses - - -
7 Free or concessional travel - - -
8 Free meals - - -
9 Free Education - - -
10 Gifts, vouchers, etc. - - -
11 Credit card expenses - - -
12 Club expenses - - -
13 Use of movable assets by employees - - -
14 Transfer of assets to employees - - -
15 Value of any other benefit/amenity/service/ previlege
-
16 Stock options (non-qualified options) - - -
17 Medical Expenses Reimbursement - - -
- - -
- - -

18 Total value of perquisites - - -

19 Total value of profits in lieu of salary as per section 17(3) - - -
- - -

9. Details of tax,-

(a) Tax deducted from salary of the employee under section 192(1) -
(b) Tax paid by employer on behalf of the employee under section 192(1A) -
(c) Total tax paid -
(d) Date of payment into Government Treasury 30-Dec-1899

DECLARATION BY EMPLOYER

I, , son of, working as do hereby declare on behalf of that the information given above is based on the books of account, documents and other
relevant records or information available with us and the details of value of each such perquisite are in accordance with section 17 and rules framed
thereunder and that such information is true and correct.

Signature of the person responsible

for deduction of tax

Place : 0 Full Name : 0

Date : December 30, 1899 Designation : 0
 Form 16 (Annexure)

Assessment Year 2009 - 10 Financial Year 2008 - 09

Employer : 0

Employee : 0

Particulars Rupees Rupees Rupees

Gross Salary
(a) Salary as per Provisions contained in Section 17(1)

Salary and other Salary Components -

Bonus -
Gratuity -
Leave Encashment -
Retrenchment Compensation -
House Rent Allowance -

Other Allowances -

Special Allowance -
-

(b) Value of perquisites under section 17(2) (as per Form

No. 12BA, wherever applicable) -

(c) Profits in lieu of salary under section 17(3) (as per

Form No. 12BA, wherever applicable) -

Gross Salary -

Particulars Rupees Rupees Rupees

Allowance to the extent exempt under section 10

House Rent Allowance

Exemption u/s 10 (13A) read with Rule 2A
(a) HRA received -
(b) Actual Rent Paid -
Less : 1/10th of Salary - -
(c) 50% of Salary -
'Least of (a), (b) & (c) -
Exempt U/s 10 (10B) - Retrenchment Compensation -
Exempt U/s 10 (10) - Gratuity -
Exempt U/s 10 (10AA) - Leave Encashment -
Exempt U/s 10 (14) - Special Allowances -

Total amount claimed to be exempt -

For

0
December 30, 1899 0
,,,,
orm 16 (Annexure)
 FORM NO.16
[See rule 31 (1) (a)]
Certificate under section 203 of the Income Tax Act, 1961 for tax deducted
at source from income chargeable under the head “ Salaries “

Name and address of the employer Name and designation of the employee

0 0
0 0
0
0
0

PAN No. of the Deductor TAN No. of the Deductor PAN No. of the Employee
0 0 0
PERIOD Assessment Year
Acknowledgement Nos. of all quarterly statements of TDS under sub-section (3) of
FROM TO
section 200 as provided by TIN Facilitation Centre or NSDL web-site
Quarter Acknowledgement No.
June 2008 0 2009 - 10
September 2008 0 30-Dec-99 30-Dec-99
December 2008 0
March 2009 0
DETAILS OF SALARY PAID AND ANY OTHER INCOME AND TAX DEDUCTED
1. Gross Salary *
( a ) Salary as per provisions contained in section 17 (1) -
( b ) Value of perquisites under section 17 (2)
(as per Form No. 12 BA, wherever applicable) -
( c ) Profits in lieu of Salary under section 17 (3)
(as per Form No. 12 BA, wherever applicable) -
( d ) Total -

2. Less : Allowance to the extent exempt under section 10 -

3. Balance (1-2) -

4. Deductions :

(a) Entertainment allowance Rs. -

(b) Tax on Employment Rs. -
5. Aggregate of 4 (a to b) -

6. Income chargeable under the Head ‘Salaries’(3-5) -

7. Add. : Any other income reported by the employee -

Capital Gain -
Income From House Properties -

8. Gross total income (6+7) -

9. Deductions Under Chapter VI-A

Deductible
(A) sections 80C, 80CCC and 80CCD Gross Amount Amount
(a) section 80C
(a) Accrued Interest on NSC Rs. - - -
(b) Provident Fund Rs. - -
(c) Public Provident Fund Rs. - -
(d) LIC Premium Rs. - -
(e) Infrastructure Bond Rs. - -
(f) Repayment of Housing Loan Rs. - -
(g) Tuition Fees Rs. - -
(h) Rs. - -
(b) section 80CCC Rs. - - -
(c) section 80CCD Rs. - -
Total -
(B) other sections (e.g., 80E, 80G etc.)
Under Chapter VIA
(a) section 80 D Mediclaim Insurance policy Rs. - - -
(b) section 80 DD Rs. - - -
(c) section 80 E Interest on Educational Loan Rs. - - -
(d) section 80 G Deductions for Donations Rs. - - -
(e) section 80 U Deductions for handicaped assessee Rs. - - -

10. Aggregate of deductible amount under chapter VI-A -

11. Total Income (8-10 ) -

12. Tax on total Income -

13. Surcharge (on tax computed at S. No. 12) -
14.Education Cess @ 3% on (tax at S. No. 12 plus surcharge at S. No. 13) -
15. Tax Payable on total income (12+13+14) -
16. Relief under section 89 (attach details)
17. Tax payable (15-16) -
18. Less:(a) Tax deducted at source u/s 192(1) -
 (b) Tax paid by the employer on behalf of the employee -
u/s 192(1A) on perquisites u/s 17(2)
19. Tax payable / refundable (17-18) -
 DETAILS TAX DEDUCTED AND DEPOSITED INTO CENTRAL GOVERNMENT ACCOUNT

Education Date on which tax Transfer voucher/

TDS Surcharge Total tax Cheque/DD No. BSR Code of
S. No. Cess deposited Challan
Rs. Rs. deposited (if any) Bank branch
Rs. (dd/mm/yy) Identification No.

1 -
2 -
3 -
4 -
5 -
6 -
7 -
8 -
9 -
10 -
11 -
12 -
Total amount Paid -

#VALUE!

Signature of the person responsible

for deduction of tax

Place : - Full Name : -

Date : December 30, 1899 Designation : -
 FORM NO. 12 BA
[See rule 26A(2)(b)]

Statement showing particulars of perquisites, other fringe benefits or

amenities and profits in lieu of salary with value thereof

1. Name and address of employer : ,,,,

2. TAN 0

3. TDS Assessment Range of the Employer : 0

4. Name and designation and PAN of employee : ,

0
5. Is the employee a director or a person with
substantial interest in the company No
(where the employer is a company)

6. Income under the head "Salaries" of the employee : -

7. Financial Year : 2008 - 09

8. Valuation of Perquisities :

S. Nature of Perquisite Value of Amount,if any Amount of

No. (see rule 3) perquisite as paid by taxable
per rules employee perquisite
(Rs.) (Rs.) (Rs.)

1 Accommodation - - -
2 Cars
3 Sweeper, gardener, watchman
or personal attendant
4 Gas, electricity, water - - -
5 Interest free or concessional loans -
6 Holiday expenses
7 Free or concessional travel - - -
8 Free meals
9 Free Education - - -
10 Gifts, vouchers, etc.
11 Credit card expenses
12 Club expenses
13 Use of movable assets by employees - - -
14 Transfer of assets to employees - - -
15 Value of any other benefit/amenity/service/ previlege
-
16 Stock options (non-qualified options)
17 Medical Expenses Reimbursement - - -

18 Total value of perquisites - - -

19 Total value of profits in lieu of salary as per section 17(3)
- - -

9. Details of tax,-

(a) Tax deducted from salary of the employee under section 192(1) -
(b) Tax paid by employer on behalf of the employee under section 192(1A) -
(c) Total tax paid -
(d) Date of payment into Government Treasury

DECLARATION BY EMPLOYER

I, , son of, working as do hereby declare on behalf of that the information given above is based on the books of account, documents and other relevant records or
information available with us and the details of value of each such perquisite are in accordance with section 17 and rules framed thereunder and that such
information is true and correct.

Signature of the person responsible

for deduction of tax

Place : 0 Full Name : 0

Date : 12/30/1899 Designation : 0
 Form 16 (Annexure)
Assessment Year 2008-2009 Financial Year 2007-2008

Employer : 0

Employee : 0

Particulars Rupees Rupees Rupees

Gross Salary
(a) Salary as per Provisions contained in Section 17(1)

Salary and other Salary Components -

Bonus -
Gratuity -
Leave Encashment -
Retrenchment Compensation -
House Rent Allowance -

Other Allowances -

Special Allowance -
-

(b) Value of perquisites under section 17(2) (as per Form

No. 12BA, wherever applicable) -

(c) Profits in lieu of salary under section 17(3) (as per

Form No. 12BA, wherever applicable) -

Gross Salary -

Particulars Rupees Rupees Rupees

Allowance to the extent exempt under section 10

House Rent Allowance

Exemption u/s 10 (13A) read with Rule 2A
(a) HRA received -
(b) Actual Rent Paid -
Less : 1/10th of Salary - -
(c) 50% of Salary -
'Least of (a), (b) & (c) -
Exempt U/s 10 (10B) Retrenchment Compensation -
Exempt U/s 10 (10) Gratuity -
Exempt U/s 10 (10AA) Leave Encashment -
Exempt U/s 10 (14) Special Allowances -

Total amount claimed to be exempt -

For

0
30/Dec/1899 0
Age: (in Years) 51 Company Name Type the name of the company here Type the name of the employee
Sex: (Men or Women) Men Date of Joining Date of Leaving
Handicaped? Yes or No. No PAN No. Tax paid 0 Refund 0 To be paid 0
Particulars April May June July August September October November December January February March Annual
Basic 0 0 0 0 0 0 0 0 0 0 0 0 0
Dearness Pay 0 0 0 0 0 0 0 0 0 0 0 0 0
Dearness Allowance 0 0 0 0 0 0 0 0 0 0 0 0 0
Commission on Turn over 0 0 0 0 0 0 0 0 0 0 0 0 0
Commission 0 0 0 0 0 0 0 0 0 0 0 0 0
Bonus 0 0 0 0 0 0 0 0 0 0 0 0 0
Employer's cont to PF 0 0 0 0 0 0 0 0 0 0 0 0 0
Special Allowances 0 0 0 0 0 0 0 0 0 0 0 0 0
Voluntary Payment 0 0 0 0 0 0 0 0 0 0 0 0 0
Advance salary 0 0 0 0 0 0 0 0 0 0 0 0 0
Arrears of salary 0 0 0 0 0 0 0 0 0 0 0 0 0
Leave encashment for current period 0 0 0 0 0 0 0 0 0 0 0 0 0
Leave encashment for Preceding years 0 0 0 0 0 0 0 0 0 0 0 0 0
Salary in lieu of notice 0 0 0 0 0 0 0 0 0 0 0 0 0
Fees 0 0 0 0 0 0 0 0 0 0 0 0 0
Pension 0 0 0 0 0 0 0 0 0 0 0 0 0
Annuity 0 0 0 0 0 0 0 0 0 0 0 0 0
Retrenchment Compensation 0 0 0 0 0 0 0 0 0 0 0 0 0
Overtime/Extra Work 0 0 0 0 0 0 0 0 0 0 0 0 0
Gratuity In respect of Current yr Service 0 0 0 0 0 0 0 0 0 0 0 0 0
Gratuity in respect of Preceding Yr service 0 0 0 0 0 0 0 0 0 0 0 0 0
HRA 0 0 0 0 0 0 0 0 0 0 0 0 0
Conveyance/Transport Allowance 0 0 0 0 0 0 0 0 0 0 0 0 0
Children Education Allowance 0 0 0 0 0 0 0 0 0 0 0 0 0
Children Hostel Allowance 0 0 0 0 0 0 0 0 0 0 0 0 0
Other Allowances 0 0 0 0 0 0 0 0 0 0 0 0 0
Rent Free Accomodation 0 0 0 0 0 0 0 0 0 0 0 0 0
LTC 0 0 0 0 0 0 0 0 0 0 0 0 0
Gas Energy and Water 0 0 0 0 0 0 0 0 0 0 0 0 0
Free Education 0 0 0 0 0 0 0 0 0 0 0 0 0
Use of Moveable Assets other than CAR, Computer/Laptops 0 0 0 0 0 0 0 0 0 0 0 0 0
Sale of Movable Assets to Employee 0 0 0 0 0 0 0 0 0 0 0 0 0
Reimbursement of Medical expenses: 0 0 0 0 0 0 0 0 0 0 0 0 0
Any other Perk 0 0 0 0 0 0 0 0 0 0 0 0 0
Gross Salary 0 0 0 0 0 0 0 0 0 0 0 0 0
Deduction U/s 16(iii) 0 0 0 0 0 0 0 0 0 0 0 0 0
Net Amount 0 0 0 0 0 0 0 0 0 0 0 0 0
Deductions U/s
80 C 0 0 0 0 0 0 0 0 0 0 0 0 0
80 CCC 0 0 0 0 0 0 0 0 0 0 0 0 0
limit 80 C + 80 CCC 0 0 0 0 0 0 0 0 0 0 0 0 0
80 D 0 0 0 0 0 0 0 0 0 0 0 0 0
80 DD 0 0 0 0 0 0 0 0 0 0 0 0 0
80 E 0 0 0 0 0 0 0 0 0 0 0 0 0
80 G 0 0 0 0 0 0 0 0 0 0 0 0 0
80 U 0 0 0 0 0 0 0 0 0 0 0 0 0
Taxable Income 0 0 0 0 0 0 0 0 0 0 0 0 0
Adjustable Income 0 0 0 0 0 0 0 0 0 0 0 0 0
Tax on Taxable income Annual Taxable income 0
IT 0 0 0 0 0 0 0 0 0 0 0 0 0
SCHG 0 0 0 0 0 0 0 0 0 0 0 0 0
EC 0 0 0 0 0 0 0 0 0 0 0 0 0
SHEC 0 0 0 0 0 0 0 0 0 0 0 0 0
 (Based on Fixed
(if provided in terms of employment %of turnover
(Commission
- Percenage that enters for achieved by an Employer's
5 1 Not based on Type of PF
calculation of Retirement benefit emplyee as per Contribution
turnover)
please select the%) terms of
employment)

4 0 Statutory PF

Basic Dearness Pay Dearness allowance Commission Commission Bonus PF Taxable PF Unrecognized Special Allowances advance salary arrears of salary
Month Recognised
Apr 2007 0 0 Statutory PF 1 0
May 2007 0 0 Statutory PF 1 0
Jun 2007 0 0 Statutory PF 1 0
Jul 2007 0 0 Statutory PF 1 0
Aug 2007 0 0 Statutory PF 1 0
Sep 2007 0 0 Statutory PF 1 0
Oct 2007 0 0 Statutory PF 1 0
Nov 2007 0 0 Statutory PF 1 0
Dec 2007 0 0 Statutory PF 1 0
Jan 2008 0 0 Statutory PF 1 0
Feb 2008 0 0 Statutory PF 1 0
Mar 2008 0 0 Statutory PF 1 0
TOTAL 0 0 0 0 0 0 0 0 0 0 0

Month Turnover
April -1 -1
May -1 -1
June -1 -1
July -1 -1
August -1 -1
September -1 -1
October -1 -1
November -1 -1
December -1 -1
January -1 -1
February -1 -1
March -1 -1
TOTAL
 whether a lumpsum
payable in
payable in payment made
not pertaining to respect of
respect of un annuity remunerati gratuitiously or by way
pertaining to current current year while in service of
service of commuted from compensation on for of compensn. Or
year while in service service of preceeding the
the current pension employer extra work otherwise to the widow
year preceeding
year or legal hires of
year
employee

● Yes ● No 2

Leave encashment Leave encashment Salary in lieu of notice Fees Gratuity Gratuity Pension Annuity Retrenchment over time Voluntary Payments Professional Tax
click here
0.00 0.00 0
0.00 0.00 0
0.00 0.00 0
0.00 0.00 0
0.00 0.00 0
0.00 0.00 0
0.00 0.00 0
0.00 0.00 0
0.00 0.00 0
0.00 0.00 0
0.00 0.00 0
0.00 0.00 0
0 0 0 0 0 0 0 0 0 0 0 0
 Special Allowances u/s 10(14)
CHILDREN'S HOSTEL ALLOWANCE Travelling / Transfer Daily Allowance Taxable
allowance Conveyance allowance while on tour Helper Allowance Research Allowance Uniform Allowance Income
No.OF Amount after
Month Tax Free Taxable Month
Children Received Receipt Utilised Receipt Utilised Receipt Utilised Receipt Utilised Receipt Utilised Receipt Utilised exempt
April 0 0 0 0 1 April 0
May 0 0 0 0 1 May 0
June 0 0 0 0 1 June 0
July 0 0 0 0 1 July 0
August 0 0 0 0 1 August 0
September 0 0 0 0 1 September 0
October 0 0 0 0 1 October 0
November 0 0 0 0 1 November 0
December 0 0 0 0 1 December 0
January 0 0 0 0 1 January 0
February 0 0 0 0 1 February 0
March 0 0 0 0 1 March 0
TOTAL 0 0 0 TOTAL 0 0 0 0 0 0 0 0 0 0 0 0 0

Please select the city Delhi

Transport Allowance CHILDREN EDUCATION ALLOWANCE House Rent Allowances
Other Allowances
Karnataka
Amount Amount HRA Rent Paid by Duty
Month Month No.OF Month Fixed Tribal Transport
Received Received Received employee
Children CCA EA Tiffin Medical Any other Servant Area ation
April 0 April 0 0 1 April 0
May 1 May 0 0 1 May 0
June 2 June 0 0 1 June 0
July July 0 0 1 July 0
August August 0 0 1 August 0
September September 0 0 1 September 0
October October 0 0 1 October 0
November November 0 0 1 November 0
December December 0 0 1 December 0
January January 0 0 1 January 0
February February 0 0 1 February 0
March March 0 0 1 March 0
0 0 0 0 0 0 0 0 0
 1. Income From the head House Property 2 Fin . Year 2008-09

House Locations >>>>>>>> Self Occupied Location 2 Location 3 Location 4 Location 5 Location 6 Location 7
1 Municipal Rental Value (a)
2 Fair Rental Value (b)
3 Standard Rental Value (c)
Actual Rent that could have been earned if the
4 property is let through out the year (d1)
5 Unrealised rent (d2)
6 Vacancy (d3)
7 Received or receivable rent (d1-d2-d3) 0 0 0 0 0 0 0
8 Reasonable Expected Rent 0 0 0 0 0 0 0
9 Gross Annual Value 0 0 0 0 0 0 0
10 Municipal taxes Paid by assessee
Please Fill the dates in the Format of DD MMM YYYY
Loan taken on Date
House Acquired or construction Completed on
Date
Target Date of Acquisition or Completion of
construction NA
Please provide Pre Construction Interest from 30-Dec-99 to NA
Sum total of Gross Annual Values - NA NA NA NA NA
Less, Municipal taxes Paid by the assessee - 0 0 0 0 0
Net Annual Value -
less, 30% of NAV u/s - 24 towards repair and
maintainance -
Less, Interest Paid on Loan taken for house
Pre Construction Interest -
Current Year Interest
-
Allowable Interest Deduction -
Income From the House Property -

HPLoss_Income
 As on April 1, 2007 As on April 1, 2008
Type of loan Period for the AY 2008-09 for the AY 2009-10
<=20Lac >20Lacs <=20Lac >20Lacs
Housing loan Up to 5 years 10.25% 10.25% 10.00% 10.25%
Housing loan Above 5 years but up to 10 years 10.75% 10.75% 10.25% 10.50%
Housing loan Above 10 years but up to 15 years 10.75% 10.75% 10.25% 10.50%
Housing loan Above 15 years but up to 20 years 10.75% 10.75% 10.50% 10.75%
Car loan, for new car Up to 3 years (Rs. 7.5 lakh and above) 11.50% 11.50% 11.50% 11.50%
Car loan, for new car Up to 3 years (below Rs. 7.5 lakh) 11.75% 11.75% 11.75% 11.75%
Car loan, for new car Above 3 years but upto 5 years 11.75% 11.75% 11.75% 11.75%
Car loan, for new car Above 5 years but upto 7 years 12.00% 12.00% 12.00% 12.00%
Two wheeler loan 14.25% 14.25% 15.50% 15.50%
Education loan Loan amount up to Rs. 4 lakh 11.50% 11.50% 12.25% 12.25%
Education loan Loan amount above Rs. 4 lakh 13.25% 13.25% 13.25% 13.25%
Personal loan 15.25% 15.25% 15.50% 15.50%
 PLEASE ENTER YOUR NAME HERE

Perquisites Value of Loans Taken from the Company

Car loan, for PC Soft Salary Education Marriage Two wheeler Other Other
Housing Loan Phone Loan
new car Loan Loan Loan Loan Loan loan Loan Loan
Original Loan Amount 0 0 0 0 0 0 0 0 0 0
Co. interest rate

Prescribed interest rate

Differential int 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Maximum Outstanding Balance at the end of months
Apr 2008
May 2008
Jun 2008
Jul 2008
Aug 2008
Sep 2008
Oct 2008
Nov 2008
Dec 2008
Jan 2009
Feb 2009
Mar 2009

Total value of Perquisites for the year 0

Instructions:
1. Enter the original loan amount, and company interest rate in rows 5, 6 respectively
2. Please specify the loan period in Years
3. Please enter the Interest rate on the 1st Day of month of April for the year 2008 which is fixed by the SBI
Whether Rent free accomodation provided? Specified or not
Un specified 2
No
During the course of Transfer, if yes 1 otherwise 2 Specified
Please Select the city Others If Furnished please fill this also If Hotel Accomodation is provided Un specified
Rent free Accommodation If Located in Remote Area or Off shore
No area
Hotel
Date of Date of JITEN:
Lease rent paid by If Furnitures Charges
Arrival in the Departure Please specify whether
employer (in case Rent Paid by owned by the If aquired on Lease Excluding specified or unspecified
Month Month Hotel from Hotel
Accomodation not owned employee Employer cost of then the lease rent Food and employee
DD/MMM/YY dd/mmm/yy
by employer) furniture other
YY yy
services
April April
May May
June June
July July
August August
September September
October October
November November
December December
January January
February February
March March

Leave Travel Concession Gas, Electricity energy or Water Suppy Provided Free of cost
Amount paid or
Payable to Outside
agency Recovered Connectio
or Manufacturing from Gross n in the Net
Month Total amount received Tax free amount Taxable Month Cost to employer emplyee Taxable name of Taxable
April 0 April 0 Employee 2 0
May 0 May 0 Employee 2 0
June 0 June 0 Employee 2 0
July 0 July 0 Employee 2 0
August 0 August 0 Employee 2 0
September 0 September 0 Employee 2 0
October 0 October 0 Employee 2 0
November 0 November 0 Employee 2 0
December 0 December 0 Employee 2 0
January 0 January 0 Employee 2 0
February 0 February 0 Employee 2 0
March 0 March 0 Employee 2 0
0 0 0 0
Free education Use of Moveable Assets other than CAR, Computer/Laptops

Payment of School No. of

Payment of School Fees Fees of employee's Children Amount Vehicle
of employee's children Family Member Recovered (Children Actual Cost recovered owned or
directly to school or directly to school or From doesnot include to the from the hired by
Month Reimbursement of fees Reimbursement Employee Grand children) Taxable amount Month employer employee employer Taxable
1 April 0 April 0
1 May 0 May 0
1 June 0 June 0
1 July 0 July 0
1 August 0 August 0
1 September 0 September 0
1 October 0 October 0
1 November 0 November 0
1 December 0 December 0
1 January 0 January 0
1 February 0 February 0
1 March 0 March 0

Sale of Movable Assets to Employee (Fill only the white Highlighted areas) Any other Perquisites
Date of Sale Recovered
Cost of Acquisition to Date of Acquisition (DD/MMM/YYYY from Interest
Type of Asset Month Employer DD/MMM/YYYY ) Completed Year WDV Employee Taxable free Loan Perk 1 Perk 2 Taxable
Decline
ItemsBal April 0 0 0 0 0
Decline
ItemsBal May 0 0 0 0 0
Decline
ItemsBal June 0 0 0 0 0
Decline
ItemsBal July 0 0 0 0 0
Decline
ItemsBal August 0 0 0 0 0
Decline Bal September 0 0 0 0 0
ItemsBal
Decline October 0 0 0 0 0
Items
Decline
ItemsBal November 0 0 0 0 0
Decline Bal December 0 0 0 0 0
ItemsBal
Decline January 0 0 0 0 0
Items
Decline Bal February 0 0 0 0
0
Items
Decline Bal March 0 0 0 0 0
Items
Reimbursement of Medical expenses:
if following conditions satisfied then it is
Hospital maintained by
any other person (for
fully exempted
example a Private Clinic) Hospital maintained by employer/ central or
medical expenses state government/local authority/any other
Month incurred Taxable perk person but approved by the government for the
April 0 treatment of its employees/ approved by the
May 0 chief commissioner having regard to the
June 0 prescrived guidelines/ expenses towards the
July 0 health insurance policy(i.e. Group medical
August 0 insurance premium for the employees or
September 0 medical insurance premium for employees and
October 0 dependent family members. )
November 0
December 0
January 0
February 0
March 0
 Dearness For
DA enters Pay which calculation
Please enter the Valid Date in Valid Format otherwise it may take wrong date into Commission enters into of leave Date of retirement (whether on superannuation or otherwise) Amount Rs.
retirement on fixed % of retirement encashme
Month Basic benefit Turnover benefit Total nt
Date of Joining (dd-mmm-yyyy) 7 2/7/2007 February 2007 June 2007 0 0 Before January 1, 1982 25,500
Date of Retirement (dd-mmm-yyyy) 5/13/2008 May
13 2008 July 2007 0 0 Between January 1, 1982 and June 30, 1986 30,000
Leave Encashment received (Rs.) August 2007 0 0 Between July 1, 1986 and December 31, 1986 73,400
leave entitlement per Year (Days) 0 September 2007 0 0 Between January 1, 1987 and June 30, 1987 75,600
Leave already Taken (Days) October 2007 0 0 Between July 1, 1987 and December 31, 1987 77,760
Duration of Service 1 November 2007 0 0 Between January 1, 1988 and March 31, 1995 79,920
Avg salary 0.00 December 2007 0 0 Between April 1, 1995 and June 30, 1995 1,30,320
Entitle ment 0.00 0.00 1 January 2008 0 0 Between July 1, 1995 and July 1, 1997 1,35,360
10 Month Salary 10 0.00 2 February 2008 0 0 Between July 2, 1997 and April 1, 1998 2,40,000
Statutory limit 300000.00 3 March 2008 0 0 After April 2, 1998 3,00,000
Received 0.00 4 April 2008 0 0
Minimum exempted 0.00 May 2008 0 0 Statutory limits fixed
Taxable 0.00 June 2008 0

Retrenchment Compensation Gratuity

Amount
Calculated
as per
Retrenchme section
nt 25F(b) of
Compensatio Industrial
Month n received Disputes Act Notified limit Taxable Date of Joining (dd-mmm-yyyy) 2/7/2007
April 500000 0 Date of Retirement (dd-mmm-yyyy) 5/13/2008
May 500000 0 Gratuity received (Rs.)
June 500000 0 Covered
Covered by Gratuity Act
by Gratuity Act
July 500000 0 Not Covered by Gratuity Act 1
August 500000 0 Duration of Service 1 1
September 500000 0 Avg salary 0 0
October 500000 0 Enter the Full DA amount
November 500000 0 10 Month Salary 0
December 500000 0 Statutory limit 350000
January 500000 0 Received 0
February 500000 0 Minimum exempted 0.00
March 500000 0 Taxable 0.00
0
 NSC Accrued Interest
NSC Accrued Interest Calculation
Please Note Sum Total and Carry Forward to the sheet Named 80C for Computation of the Deductions
Certificate No. Date of Purchase Amount invested
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

Total Accrued Interest

Please Note this Figure and Carry Forward to the sheet Named 80C for Computation of the Deductions

Page 1
 NSC Accrued Interest

Instructions:
1. Enter details of all NSCs purchased between 1-Apr-2001 and 31-Mar-2007
2. NSCs purchased before or after this date do not accrue interest for this financial year
3. Entry of certificate number is optional

Page 2
 NSC Accrued Interest
tion
0C for Computation of the Deductions
Accrued Interest
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00
0C for Computation of the Deductions

Page 3
NSC Accrued Interest

Page 4
 CG on Scrips
Capital Gains Tax Calculation
(Only for Stocks bought/sold through a Stock Exchange and where STT is paid)

Purchase Selling
Scrip Name Nos
Price Date Price Date

Page 5
 CG on Scrips

Total Accrued Interest

Instructions:
1. Enter details of all stocks sold during the current financial year
2. Only stocks sold through a recognized stock exchange and where the Securities Transaction Tax (STT) is paid should be entered he

Page 6
 CG on Scrips
ion
and where STT is paid)

LT/ Tax
Gains Tax
ST Rate
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0

Page 7
 CG on Scrips
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0

(STT) is paid should be entered here

Page 8
Sr. No.
1

2
3

6
7
8

10

11
12

13

14

15

16
 17

18

19

20

a.

b.
c.
i.
ii.
iii.
iv.

v.

vi.

vii.

viii.

d.

a.

b.
c.
Please Put the Figures by reading the instructions carefully
Particulars
Life insurance premium (including payment made by Government employees to the Central Government
Employees’ insurance scheme and payment made by a person under children’s deferred endowment
assurance policy) [subject to a maximum of 20 per cent of sum assured (sum assured does not include
any premium agreed to be returned or any benefit by way of bonus)][see Note 1]

Payment in respect of non-commutable deferred annuity [see Note 2]

Any sum deducted from salary payable to a Government employee for the purpose of securing him a
deferred annuity (subject to a maximum of 20 per cent of salary) [see Note 3]

Contribution (not being repayment of loan) towards statutory provident fund and recognized provident
fund
Contribution (not being repayment of loan) towards 15 year public provident fund [see Notes 4 and 6]

Contribution towards an approved superannuation fund

Subscription to National Savings Certificates, VIII Issue [see Note 7]
Contribution for participating in the unit-linked insurance plan (ULIP) of Unit Trust of India [see Note 5]

Contribution for participating in the unit-linked insurance plan (ULIP) of LIC Mutual Fund (i.e.,
formerly known as Dhanraksha plan of LIC Mutual Fund) [see Note 5]
Payment for notified annuity plan of LIC (i.e., New Jeevan Dhara and New Jeevan Akshay, New Jeevan
Dhara I, New Jeevan Akshay I and New Jeevan Akshay II)
Subscription towards notified units of Mutual Fund or UTI
Contribution to notified pension fund set up by Mutual Fund or UTI (i.e., Retirement Benefit Unit
Scheme of UTI and Kothari Pioneer Pension Plan of Kothari Mutual Fund)
Any sum paid (including accrued interest) as subscription to Home Loan Account Scheme of the National
Housing Bank or contribution to any notified pension fund set up by the National Housing Bank.

Any sum paid as subscription to any scheme of—

a. public sector company engaged in providing long-term finance for purchase/construction of residential
houses in India
b. housing board constituted in India for the purpose of planning, development or improvement of
cities/towns
Any sum paid as tuition fees (not including any payment towards development fees/donation/payment of
similar nature) whether at the time of admission or otherwise to any university/college/educational
institution in India for full time education
Any payment towards the cost of purchase/construction of a residential property (including repayment of
loan taken from Government, bank, cooperative bank, LIC, National Housing Bank, assessee’s employer
where such employer is public company/public sector company/university/co-operative society) [see
Note 9]
Amount invested in approved debentures of, and equity shares in, a public company engaged in
infrastructure including power sector or units of a mutual fund proceeds of which are utilised for the
developing, maintaining, etc., of a new infrastructure facility
Amount deposited in a fixed deposit for 5 years or more with a scheduled bank in accordance with a
scheme framed and notified by the Central Government (applicable from the assessment year 2007-08).

Five Year Post Office Time Deposit Account and Senior Citizen Savings Scheme Investment made on or
after 1st April 2007
as subscription to any notified bonds issued by the National Bank for Agriculture and Rural
Development (applicable from the assessment year 2008-09)

Notes:

1. In the case of an individual policy should be taken on his own life, life of the spouse or any child
(child may be dependent/independent, male/female, minor/major or married/unmarried). In the case of a
Hindu undivided family, policy may be taken on the life of any member of the family.
2. Annuity plan should be taken in the name of the individual, his wife/her husband or any child of such
individual.
3. It should be for the benefit of the individual, his wife or children.
4. In the case of an individual, the provident fund account should be in his own name or in the name of
his/her spouse or any child (child may be dependent/independent, male/female, minor/major or
married/unmarried). In the case of a Hindu undivided family, provident fund account should be in the
name of any member of the family.

5. In the case of an individual, ULIP should be taken on his own life, life of the spouse or any child
(child may be dependent/independent, male/female, minor/major or married/unmarried). In the case of a
Hindu undivided family, ULIP may be taken on the life of any member of the family.
6. There is no maximum ceiling under the Income-tax Act. However, under the public provident fund
scheme, the maximum contribution is Rs. 70,000.

7. Accrued interest (which is deemed as reinvested) is also qualified for deduction for first 5 years.
8. While an individual can make payment in any of the above referred investments, an HUF cannot
invest in points 2, 3, 4, 6, 12 and 14 mentioned above.
9. The following payment made towards the cost of purchase/construction of a new residential house
property is qualified for the purpose of section 80C :
any instalment or part payment of the amount due under any self-financing or other scheme of any
development authority, housing board or other authority engaged in the construction and sale of house
property on ownership basis ; or
any instalment or part payment of the amount due to any company or co-operative society of which the
assessee is a shareholder or member towards the cost of the house property allotted to him (it is not
applicable if the assessee is not a shareholder or member of the company/co-operative society which
provides house to the assessee); or
repayment of the amount borrowed by the assessee from —
the Central Government or any State Government, or
any bank, including a co-operative bank, or
the Life Insurance Corporation of India, or
the National Housing Bank, or
any public company formed and registered in India with the main object of carrying on the business of
providing long-term finance for construction or purchase of houses in India for residential purposes
which is eligible for deduction under section 36(1)(viii), or

any company in which the public are substantially interested or any co-operative society, where such
company or co-operative society is engaged in the business of financing the construction of houses, or
the assessee’s employer where such employer is an authority or a board or a corporation or any other
body established or constituted under a Central or State Act, or
the assessee’s employer where such employer is a public company or public sector company, or a
university established by law or a college affiliated to such university or local authority or co-operative
society ;
stamp duty, registration fee and other expenses for the purpose of transfer of such house property to the
assessee.
The following payments are not qualified for the purpose of section 80C :
the admission fee, cost of the share and initial deposit which a shareholder of a company or a member of
a co-operative society has to pay for becoming such shareholder or member ; or

the cost of any addition or alteration to, or renovation or repair of, the house property which is carried out
after the issue of the completion certificate in respect of the house property by the authority competent to
issue such certificate or after the house property (or any part thereof) has either been occupied by the
assessee or any other person on his behalf or been let out ; or
any expenditure in respect of which deduction is allowable under the provisions of section 24.
April May June July Aug Sep Oct Nov
0 0 0 0 0 0 0 0
Dec Jan Feb Mar
0 0 0 0
Please Fill in the following data
Particulars April
Amount paid or deposited by any Individual in any annuity plan of the Life
Insurance Corporation of India or any other insurer for receiving pension from a
fund set up by the said corporation.
Total 0

One should keep in view the following points :

1. Where the assessee or his nominee surrenders the annuity before the maturity
date of such annuity, the surrender value shall be taxable in the hands of the
assessee or his nominee, as the case may be, in the year of the receipt.
2. The amount received by the assessee or his nominee as pension will be taxable,
in the hands of the assessee or the nominee, as the case may be, in the year of the
receipt.
May June July Aug Sep Oct Nov Dec

0 0 0 0 0 0 0 0
Jan Feb Mar

0 0 0
Particulars April May June July
Other Other Other Other
Amount Paid For Others (Please Specify
the mode of Payment Also.[Cash or
Other])

Other Other Other Other

Amount Paid for the Self or Spouse who
is a senior Citizen. (Please Specify the
mode of Payment Also.[Cash or Other])

Other Other Other Other

Amount paid for the benefit of the Senior
Citizen Parent who is Resident in India.
(Please Specify the mode of Payment
Also.[Cash or Other])

Total 0 0 0 0
Such insurance shall be in accordance with a scheme framed in this behalf by (The Scheme
The General Insurance Corporation of India formed under section
(a) 1972) and approved by the Central Government in this behalf; or

Any other insurer and approved by the Insurance Regulatory and

(b) of the Insurance Regulatory and Development Authority Act, 199
On the health of the taxpayer, spouse, dependent parents or dependent children of the taxpayer.
Senior Citizen:
One who is resident in India and who is at least of 65 years of age at any time during the previous year
Dependent Children Does not mean the Grandson or Grand doughter
 Aug Sep Oct Nov Dec Jan Feb Mar
Other Other Other Other Other Other Other Other

Other Other Other Other Other Other Other Other

Other Other Other Other Other Other Other Other

0 0 0 0 0 0 0 0
his behalf by (The Scheme Should be 'Mediclaim Insurance Policy' or equivalent)
f India formed under section 9 of the General Insurance Business (Nationalisation) Act, 1972 (57 of
Government in this behalf; or

he Insurance Regulatory and Development Authority established under sub-section (1) of section 3
elopment Authority Act, 1999 (41 of 1999).]]
e taxpayer.

the previous year

hter
Particulars April
% DISABLE
The taxpayer has incurred an expenditure for the medical treatment 1
(including nursing), training and rehabilitation of a dependent (being a
person with disability)
% DISABLE
The taxpayer has paid or deposited under any scheme framed in this behalf 1
by the Life Insurance Corporation or any other insurer, or the
administrator1 or specified company2 and approved by the Board in this
behalf, for maintenance of dependent (being a person with disability)

Total 0
1. “Administrator” means the Administrator as referred to in clause (a) of
section 2 of the Unit Trust of India (Transfer of Undertaking and Repeal)
Act, 2002.

2. “Specified company” means a company as referred to in clause (h) of

section 2 of the Unit Trust of India (Transfer of Undertaking and Repeal)
Act, 2002.
Meaning of “disability” has been extended from the assessment year 2005-
06 to include “autism”, “cerebral palsy” and “multiple disability” referred
to in clauses (a), (c) and (h) of section 2 of the National Trust for Welfare
of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple
Disabilities Act, 1999.
May June July Aug Sep Oct
% DISABLE % DISABLE % DISABLE % DISABLE % DISABLE % DISABLE
1

% DISABLE % DISABLE % DISABLE % DISABLE % DISABLE % DISABLE

0 0 0 0 0 0

For the above purpose, a “dependent being a person with disability” is a person who
satisfies the following points—

in the case of an individual, dependent means the spouse,

a. children, parents, brothers and sisters of the individual or
any of them;

such person has not claimed any deduction under section

b. 80U in computing his total income for the assessment year
relating to the previous year;

“disability”* shall have the meaning assigned to it in section

c. 2(i) of the Persons with Disabilities (Equal Opportunities,
Protection of Rights and Full Participation) Act, 1995

“person with disability” means a person having any

d.
“disability” stated above of not less than 40 per cent.
Nov Dec Jan Feb Mar
% DISABLE % DISABLE % DISABLE % DISABLE % DISABLE
1

% DISABLE % DISABLE % DISABLE % DISABLE % DISABLE

0 0 0 0 0
Particulars April May June July Aug Sep
Amount paid during the
year by way of interest

Total 0 0 0 0 0 0

(1) In computing the total income of an assessee, being an individual, there shall be deducted, in accordance with an
of this section, any amount paid by him in the previous year, out of his income chargeable to tax, by way of interest o
any financial institution or any approved charitable institution for the purpose of pursuing his higher education or fo
education of his relative.

(2) The deduction specified in sub-section (1) shall be allowed in computing the total income in respect of the initial a
assessment years immediately succeeding the initial assessment year or until the interest referred to in sub-section (1
full, whichever is earlier.

Following are the conditions to be satisfied

1. The assessee is an individual.

2. He had taken a loan from any financial institution [i.e., a banking company or notified financial institution HDFC B
657(E) 21-6-2002)] or an approved charitable institution [i.e., an institution approved for the purpose of section 10(23

3. The loan was taken for the purpose of pursuing higher education [i.e., full-time studies for any graduate or post-gra
engineering (including technology/architecture), medicine, management or for postgraduate course in applied science
including mathematics and statistics].

4. Amount is paid by the individual during the previous year by way of repayment of such loan or interest on such loa

5. Such amount is paid out of his income chargeable to tax.

Entire payment of interest is deductible. The deduction is available for a maximum of 8 years or till the interest is
This deduction is allowed in computing the taxable income of the initial assessment year (i.e., the assessment year
year in which the assessee starts paying the interest on the loan) and seven immediately succeeding assessment
interest is paid in full, whichever is earlier).

For the purposes of this section,

(a) approved charitable institution means an institution specified in, or, as the case may be, an institu
charitable purposes and 74b[notified by the Central Government] under clause (23C) of section 10 or
to in clause (a) of sub-section (2) of section 80G;
(b) financial institution means a banking company to which the Banking Regulation Act, 1949 (10 of 1
any bank or banking institution referred to in section 51 of that Act); or any other financial institution
Government may, by notification in the Official Gazette75, specify in this behalf;

(c) higher education means full-time studies for any graduate or post-graduate course in engineering,
management or for post-graduate course in applied sciences or pure sciences including mathematics
(d) initial assessment year means the assessment year relevant to the previous year, in which the ass
the interest on the loan.]

(e) relative, in relation to an individual, means the spouse and children of that individual. (wef 1-4-20
 Oct Nov Dec Jan Feb Mar

0 0 0 0 0 0

, in accordance with and subject to the provisions

ax, by way of interest on loan taken by him from
s higher education or for the purpose of higher

in respect of the initial assessment year and seven

rred to in sub-section (1) is paid by the assessee in

ncial institution HDFC Bank (Notification no.SO

purpose of section 10(23C) or 80G(2)(a)].

any graduate or post-graduate course in

ourse in applied sciences or pure sciences

n or interest on such loan.

rs or till the interest is paid, whichever is earlier.

e., the assessment year relevant to the previous
succeeding assessment years (or until the above

se may be, an institution established for

23C) of section 10 or an institution referred
on Act, 1949 (10 of 1949) applies (including
financial institution which the Central

ourse in engineering, medicine,

luding mathematics and statistics;
ear, in which the assessee starts paying

dividual. (wef 1-4-2008)

 Donee
1
----------Please select----------- 0
1
----------Please select----------- 0
1
----------Please select----------- 0
1
----------Please select----------- 0
1
----------Please select----------- 0
1
----------Please select----------- 0
1
----------Please select----------- 0
1
----------Please select----------- 0
1
----------Please select----------- 0
1
----------Please select----------- 0
1
----------Please select----------- 0
1
----------Please select----------- 0
1
----------Please select----------- 0
1
----------Please select----------- 0
1
----------Please select----------- 0
1
----------Please select----------- 0
1
----------Please select----------- 0
1
----------Please select----------- 0
1
----------Please select----------- 0
1
----------Please select----------- 0
TOTAL
NB:
Please Select only one donee for each row. The donee Should not be repeated.
 Apr May June July Aug Sep

0 0 0 0 0 0

d not be repeated. If the donee is not in the list don't fill up the Row and leave it as "--------
 Oct Nov Dec Jan Feb Mar Total

0 0 0 0 0 0 0

nd leave it as "--------Please select----------"

Particulars April May June July Aug
% DISABLE % DISABLE % DISABLE % DISABLE % DISABLE
Please specify the
percentage of
Disablility in the
percent dropdown
menu
0 0 0 0 0
TOTAL 0 0 0 0 0
107.32 Deduction in case of a person with disability [Sec. 80U] - The present section 80U has been substituted by a
107.32-1 CONDITIONS - Deduction is available if the following conditions are satisfied—
107.32-1a INDIVIDUAL - The taxpayer is an individual (maybe a citizen of India or foreign country).
united
107.32-1b RESIDENT IN INDIA - He is resident in India (maybe ordinarily resident or not ordinarily resident). Ded
107.32-1c PERSON WITH DISABILITY(The meaning of disability has been extended from the assessment ye
i. blindness;
ii. low vision;
iii. leprosy-cured;
iv. hearing impairment;
v. locomotor disability;
vi. mental retardation;
vii. mental illness.
Blindness - “Blindness” refers to a condition where a person suffers from any of the following conditions, namely :—
i. total absence of sight; or
ii. visual acuity not exceeding 6/60 or 20/200 (snellen) in the better eye with correcting lenses; or
iii. limitation of the field of vision subtending an angle of 20 degree or worse.
Low vision - “Person with low vision” means a person with impairment of visual functioning even after treatment or
Leprosy cured person - “Leprosy cured person” means any person who has been cured of leprosy but is suffering fr
i. loss of sensation in hands or feet as well as loss of sensation and paresis in
ii. manifest deformity and paresis but having sufficient mobility in their han
iii extreme physical deformity as well as advanced age which prevents him fr
Hearing impairment - “Hearing impairment” means loss of sixty decibels or more in the better ear in the conversatio
Locomotor disability - “Locomotor disability” means disability of the bones, joints or muscles leading to substantial
Mental retardation - “Mental retardation” means a condition of arrested or incomplete development of mind of a pe
Mental illness - “Mental illness” means any mental disorder other than mental retardation.
107.32-1d CERTIFIED BY MEDICAL AUTHORITY (Form No. 10-IA if the person is suffering from autism, c
“Medical authority” for this purpose means any hospital or institution specified by notification by the appropr
FORM
107.32-2 AMOUNT OF DEDUCTION – If the aforesaid conditions are satisfied, then a fixed deduction of Rs. 50,000
 Sep Oct Nov Dec Jan Feb
% DISABLE % DISABLE % DISABLE % DISABLE % DISABLE % DISABLE

0 0 0 0 0 0
0 0 0 0 0 0
has been substituted by a new section with effect from the assessment year 2004-05. The provisions of the new section are give

ot ordinarily resident). Deduction under this section is not available if he is non-resident in India for the relevant assessment year
d from the assessment year 2005-06 to include “autism”, “cerebral palsy” and “multiple disability” referred to in clauses

wing conditions, namely :—

ng even after treatment or standard refractive correction but who uses or is potentially capable of using vision for the planning o
leprosy but is suffering from—
sensation and paresis in the eye and eye-lid but with no manifest deformity;
ient mobility in their hands and feet to enable them to engage in normal economic activity;
age which prevents him from undertaking any gainful occupation.
better ear in the conversational range of frequencies.
scles leading to substantial restriction of the movement of the limbs or any form of cerebral palsy.
velopment of mind of a person, which is specially characterised by subnormality of intelligence.

suffering from autism, cerebral palsy, etc. ) - The taxpayer shall have to furnish a copy of the certificate issued
otification by the appropriate Government for the purpose of the Persons with Disabilities (Equal Opportunities, Protect

ed deduction of Rs. 50,000 is available. A higher deduction of Rs. 75,000 is allowed in respect of a person with severe disability
 Mar
% DISABLE

0
0
visions of the new section are given below—

ia for the relevant assessment year.

disability” referred to in clauses (a), (c) and (h) of section 2 of the National Trust for Welfare of Persons with Autism, Ce

e of using vision for the planning or execution of a task with appropriate assistive device.

copy of the certificate issued by the medical authority (format of certificate is given below)† along with the retu
es (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995.

t of a person with severe disability (i.e., having any disability over 80 per cent).
lfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999.)- It means a perso

en below)† along with the return of income. Where the condition of disability requires reassessment, a fresh ce
999.)- It means a person suffering from not less than 40 per cent of any disability given below—

sessment, a fresh certificate from the medical authority shall have to be obtained after the expiry of the period
e expiry of the period mentioned on the original certificate in order to continue to claim the deduction.
deduction.
 Form No. 10-IA
STANDARD FORMAT OF THE CERTIFICATE
Name & address of the institute/hospital issuing the certificate

Certificate No. ........................... Date........................

Certificate for the persons with disabilities

This is to certify that Shri/ Smt./ Kum....................................................................................... son/ wife/ daughter of Shri................................................................................................ Age ...........................
old male/female, Registration No. ........................................ is a case of ........................................................................................ He/She is physically disabled/visual disabled/speech & hearing disabled and
has .......................% (....................... per cent) permanent (physical impairment/visual impairment/speech & hearing impairment) in relation to his/her .............................................. ..........................

Notes:—
1. This condition is progressive/non-progressive/likely to improve/not likely to improve.*

2. Re-assessment is not recommended/is recommended after a period of .....................................................................months/years.*

*Strike out whichever is not applicable.

Sd/- (Doctor) Sd/- (Doctor) Sd/- (Doctor)

Seal Seal Seal

Signature/Thumb impression of the patient. Countersigned by the Medical

Superintendent/CMO/Head of Hospital (with seal)

Recent attested photograph showing the disability affixed here.

 Form No. 10-IA
CERTIFICATE OF MENTAL RETARDATION FOR GOVERNMENT BENEFITS

This is to certify that Shri/Kum............................................................................................ son/daughter of...........................................................................of

Village/Town/City .......................................................with particulars given below :—

(a) Age

(b) Sex

(c) Signature/Thumb impression

Categorisation of Mental Retardation

Mild/Moderate/Severe/Profound

Validity of the Certificate : Permanent

Signature of Government
Doctor/Hospital with seal
Chairperson Mental Retardation
Certification Board
Recent Attested Photograph
showing the disability affixed here.

Dated :
Place :
SL no.
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