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NRI Query Form

Name
Email ID
Phone Number
Country of Residence
Preferred Date and Time for Calling
Post your Query
Check your NRI Status before posting your query?
Stay in India in the FY (in days)
Do any of the following 3 apply to you?
Did you leave for the purpose of employment outside of India?
Did you come to India for a visit
Did you leave India as a member of a ship's crew?

You are a NRI


Send us your query

1) If less than 60 days - NRI

2) more than or equal to 182 days


Condition - have been residentof India in the past 2 out of 10 preceeding year-
If yes than (a) less than 729 days in India for last 7 year - RNOR
(b) more than 729 days in India for last 7 year- Ordinary Indian Resident
If No then - RNOR

3) between 60 to 182 days


(i) Indian citizen - (1) go abroad on employement
if Yes - NRI
If No- Than condition - spent 365 days in India in last 4 year
If yes -than Condition - Resident in India in the past 2 out of 10 preceeding year
If no -NRI
If yes -than Condition - Resident in India in the past 2 out of 10 preceeding year
if Yes- than condition - reside in India in last 7 year
(a) less than 729 days - RNOR
(b) more than 729 days - Ordinary Indian resident
If No - RNOR

(ii) Citizen of foreign country - spent 365 days in India in last 4 year
If yes -than Condition - Resident in India in the past 2 out of 10 preceeding year
If No- NRI
If yes -than Condition - Resident in India in the past 2 out of 10 preceeding year
if Yes- than condition - reside in India in last 7 year
(a) less than 729 days - RNOR
(b) more than 729 days - Ordinary Indian resident
If No - RNOR

(iii) Member of crew of an Indian ship - spent 365 days in India in last 4 year
If yes -than Condition - Resident in India in the past 2 out of 10 preceeding year
If no - NRI
If yes -than Condition - Resident in India in the past 2 out of 10 preceeding year
if Yes- than condition - reside in India in last 7 year
(a) less than 729 days - RNOR
(b) more than 729 days - Ordinary Indian resident
If No- RNOR

(iv) Person of Indian origin


Condition - Came to visit in India- NRI
Condition - Came for Job in India
Than Condition -spent 365 days in India in last 4 year
If yes -than Condition - Resident in India in the past 2 out of 10 preceeding year
If No- NRI
If yes -than Condition - Resident in India in the past 2 out of 10 preceeding year
if Yes- than condition - reside in India in last 7 year
(a) less than 729 days - RNOR
(b) more than 729 days - Ordinary Indian resident
If No - RNOR
User Input

83

No
No
Yes
Yes
Comments

Form will be presented to the user for these fields

User can post directly or check his status before posting


Input from 0 to 365
Will be asked only if "60<A9<182" ELSE go to A16

If any of these 3 = "YES", then go to A16 ELSE Answer A14

If B14 = Yes THEN A16 = "Resident" Else A16 = "Non Resident"

A button for posting query will be shown to the user.


TAXABILITY OF LEAVE ENCASHMENT
Employer
Leave Encashed on
Taxability and other requirements

Leave Encashed from previous empoyer


Amount received of Leaves Encashment
Average Salary of last 10 months
Leaves Availed [days]
Years of service
Leaves Allowed as per the Policy of the Company
[days]

Acutal leave encashment received


Standard limit available
Salary of Last 10 Months
Cash equivalent for unavailed leaves on the basis
of maximum 30 days leave allowed in completed
year of service

Exemption on leave encashment


Taxable value of leave encashment

Encashment of unutilized earned leave at the time of retirement of


Government employees

Encashment of unutilized earned leave at the time of retirement of


other employees (not being a Government employee)
Note 1
OF LEAVE ENCASHMENT
Any other
Retirement
Fill the details below in white colored boxes

Rs. 200,000.00
Rs. 813,600.00
Rs. 22,100.00
0
24

720

Rs. 813,600.00
Rs. 100,000.00 30
Rs. 221,000.00 30

Rs. 530,400.00

Rs. 100,000.00
Rs. 713,600.00

Exempt

Least of the following shall be exempt from tax:


a) Amount actually received

b) Unutilized earned leave* X Average monthly salary


c) 10 months Average Salary**
d) Rs. 3,00,000
*While computing unutilized earned leave, earned leave entitlements
cannot exceed 30 days for each year of service rendered to the current
employer
**Average salary = Average Salary*** of last 10 months immediately
preceding the retirement

***Salary = Basic Pay + Dearness Allowance (to the extent it forms


part of retirement benefits)+ turnover based commission
No output must be negative.
Government During the employment
Any other Retirement
Resignation
TREATMENT OF GRATUITY
Employer
Date of Joining
Date of Retirement
Gratuity Received
Gratuity Received from previous employer
Basic Salary
Dearness Allowance (DA)
Average amount of Salary of Last 10 Months

TAX TREATMENT

Actual gratuity received


Standard Limit
On the basis of salary

Exempted Gratuity
Taxable Gratuity

Gratuity received by Government Employees (Other than


employees of statutory corporations)

Death -cum-Retirement Gratuity received by other employees


who are covered under Gratuity Act, 1972 (other than
Government employee) (Subject to certain conditions).

Death -cum-Retirement Gratuity received by other employees


who are not covered under Gratuity Act, 1972 (other than
Government employee) (Subject to certain conditions).
EATMENT OF GRATUITY
Government or Local Authorities
1/1/2001
7/31/2016
Rs. 800,000.00

Rs. 50,000.00
Rs. 20,000.00
Rs. 80,000.00

Whole amount is exempt


16
Rs. 800,000.00 15
Rs. 1,000,000.00
Rs. 600,000.00

Rs. 800,000.00
Rs. 0.00

Fully Exempt

Least of following amount is exempt from tax:


1. (*15/26) X Last drawn salary** X completed year of service or part thereof in excess
of 6 months.
2. Rs. 10,00,000
3. Gratuity actually received.
*7 days in case of employee of seasonal establishment.

** Salary = Last drawn salary including DA but excluding any bonus, commission,
HRA, overtime and any other allowance, benefits or perquisite

Least of following amount is exempt from tax:


1. Half months Average Salary* X Completed years of service
2. Rs. 10,00,000
3. Gratuity actually received.
*Average salary = Average Salary of last 10 months immediately preceding the month
of retirement
** Salary = Basic Pay + Dearness Allowance (to the extent it forms part of retirement
benefits)+ turnover based commission
Government or Local Authorities
Gratuiy Act Applies
Gratuiy Act Does Not Apply
TDS Calculator

Financial Year -

Residential Status

Recipient type-

PAN availibility-

Section (If
Resident)

Amount of Payment

TDS

Surcharge

Education Cess

Secondary Education Cess

TDS to be deducted

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2016-17 Company

2015-16 firm
2014-15 AOP
2013-14 BOI
2012-13 AOP ( trust )
Local authority
Resident Artificial Judicial Person
Non Resident Individual
HUF

Yes Sec- 193


No Sec- 194
Sec- 194A
Sec- 194B
Sec- 194BB
Sec- 194C
Sec- 194 D
Sec -194DA
Sec- 194EE

Sec- 194F
Sec- 194G
Sec- 194H
Sec- 194I(a)
Sec- 164I(b)

Sec- 194IA
Sec- 194 J

Sec- 194 LA
Sec- 194LBA(1)
Slab rate

Interest on securities 10%


Dividend For 10%
Interest individual
Winning other than interest on securities
from lottery/crossword puzzle/card 10%
/ HUF
game/other game 30%
-1%or for
Winning from hourse races others30%
Payment to contractor/ sub contractor -2%
Insurance commission 10%
Payment in respect of Insurance policy 2%
Payment in respect of deposit under NSC 20%
Payment in account of repurchase of units of MF &
UTI 20%
Commission on sale of lottery tickets 10%
Commission on brokrage 10%
Rent for plant & machinery 2%
Rent for others 10%
Payment/ Credit of consideration for transfer of any
immovable property 1%
Fees for Professional & technical services 10%
Payment of compensation on acquistion of certain
immovable property 10%
Income from units of business trust 10%

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