L^ÀºQÆ∞-q∞@ì
Å∞Ѩe-¡ =Ú~°P^•Ü« ∞Ѩ٠Ѩ#∞fl (2019-20)
à◊Ü«∞º, TSUTF #Å¡Q˘O_» lÖÏ¡ HÍ~°º^Œi≈, ÃãÖò: 9440827220, 8639958856
ˆHO„^Œ„ѨÉèí∞`«fi P^•Ü«∞Ѩ٠Ѩ#∞fl K«@ìO - 1961 Ö’x ÃãHõΔ<£
192 ##∞ã¨iOz „Ѩu L^Àºy/ÃѶ#¬#~ü `«# "Õ`«# P^•Ü«∂Å#∞
|\˜ì „Ѩu ã¨O=`«û~°O P^•Ü«∞Ѩ٠Ѩ#∞fl#∞ K≥e¡OKåeûÜ«ÚO@∞Ok.
HÍ|\˜ ì 㨠O |Okè ` « L^ÀºQÆ ∞ Å∞/ÃÑ#¬#~° ∞ ¡ 2019-20 Pi÷ H õ
㨠O =`« û ~åxH˜ 㨠O |Okè O z J#QÍ 2020-21 JÃããπ " ≥ ∞ O\ò
WÜ«∞~üÖ’ (JO>Ë 1-4-2019 #∞O_ç 31-3-2020 =~°‰õΩ) `«=∞
P^•Ü« ∂ xH˜ 㨠O |Okè O z# q=~åÅ∞, `« y æ O Ѩ Ù Å q=~åÅ∞
ã¨O|Okè`« _ç._ç.F. ʼnõΩ ã¨=∞iÊOz P^•Ü«∞Ѩ٠Ѩ#∞fl x|O^èŒ#Å
##∞ã¨iOz P^•Ü«∞Ѩ٠Ѩ#∞fl#∞ =∞kOѨÙKÕÜ«∂e.
2019-20 Pi÷Hõ ã¨O=`«û~åxH˜ ã¨O|OkèOz Pi÷Hõ K«@ìO-
2019 „ѨHÍ~°O, QÆ`« Pi÷Hõ ã¨O=`«û~°OÖ’x P^•Ü«∞Ѩ٠Ѩ#∞fl
x|O^èŒ#ÅÖ’ H˘xfl =∂~°∞ÊÅ∞ KÕÜ«∞_»O [iyOk.
♦ P^•Ü«∞Ѩ٠Ѩ#∞fl ~å~ÚfH˜ ã¨O|OkèOz ™ê^è•~°} L^ÀºQÆ∞Å
QÆi+¨ª "åi¬Hõ P^•Ü«∞ Ѩiq∞u ~°∂II 2,50,000, ã‘xÜ«∞~ü
ã≤\ ˜[#¡‰õΩ P^•Ü«∞ Ѩiq∞ux ~°∂II 3,00,000 =∞iÜ«Ú
"≥s ã‘xÜ«∞~ü ã≤\ ˜[#¡ P^•Ü«∞ Ѩiq∞ux ~°∂II 5,00,000
♦
♦
Ü«∞^•qkQÍ H˘#™êyOK«<≥·#k.
4a
P^•Ü«∞Ѩ٠Ѩ#∞fl ˆ~@¡Ö’ ‰õÄ_® ZÖÏO\˜ =∂~°∞ÊÖË^Œ∞.
=∞Ç≤ÏàÏ L^ÀºQÆ∞ʼnõΩ / =∞Ç≤ÏàÏ ÃÑ#¬#~°¡‰õΩ D Pi÷Hõ ã¨OII~°O
‰õÄ_® Ѩ#∞fl ™ê¡|∞ÅÖ’ ZÖÏO\˜ J^Œ#Ѩ٠q∞#Ǩ~ÚOѨÙÅ∞/
~å~ÚfÅ∞ ÖË=Ù.
♦ Standard Deductions:- L^ÀºQÆ∞Å∞, ÃÑ#¬#~°¡O^ŒiH˜
DPi÷Hõ ã¨O=`«û~°O „áê=∂}˜Hõ`«yæOѨÙ#∞ ~°∂II40,000/-
tlm
Å #∞O_ç ~°∂II 50,000/- ʼnõΩ ÃÑOK«<#·≥ k.(Sec. 16(ia))
♦ ÃãHõΔ<£ 87-Z „H˜O^Œ WKÕÛ „Ѩ`ÕºHõ iÉË@∞#∞ D Pi÷Hõ ã¨OII~°O
#∞O_ç Ѩ#∞fl qkèOK«^ŒQÆ∞ P^•Ü«∞O ~°∂II 5,00,000/-
֒Ѩ٠QÆÅ "åiH˜ ~°∂II 12,500 Å =~°‰õΩ J#∞=∞u™êÎ~°∞.
♦ D Pi÷ H õ 㨠O =`« û ~° O Ö’ J#QÍ 1-4-2019 #∞O_ç
31-3-2020 =~° ‰ õ Ω WO\˜ Ö’#∞#∞ "≥ Ú ^Œ \ ˜ ™êi
fã¨∞‰õΩ#fl"åiH˜ WO\˜ qÅ∞= ~°∂II 45 ÅHõΔŠ֒ѨÙ
L#fl@¡~Ú`Õ ~°∂II 1,50,000/-Å =~°‰õΩ =_ô¤x J^Œ#OQÍ
q∞#Ǩ~Ú™êÎ~°∞ (ÃãHõΔ<£ 80 WWZ)
♦
w.
D Pi÷ H õ 㨠O =`« û ~° O Ö’ J#QÍ 1-4-2019 #∞O_ç
31-3-2020 =~°‰õΩ U^≥·# ZÅ„H˜ìH± "åǨÏ<åxfl Ö’#∞ÃÑ·
H˘#∞QÀÅ∞ KÕã≤#@¡~Ú`Õ =_ô¤ ~°∂II 1,50,000/-Å =~°‰õΩ
q∞#Ǩ~Ú™êÎ~°∞ (ÃãHõΔ<£ 80 WWa)
♦ QÆ`« ã¨OII~åʼnõΩ ã¨O|OkèOz# r`åÅ∞ / ÃÑ#¬<£ |HÍ~ÚÅ#∞
„Ѩã¨∞Î`« Pi÷Hõ ã¨OII~°OÖ’ á⁄Ok#@¡~Ú`Õ QÆ`«OÖ’ D
"≥Ú`åÎÅÃÑ· Z@∞=O\˜ Ѩ#∞fl K≥e¡OK«HõáÈ`Õ ã¨^Œ~°∞ L^Àºy/
ÃÑ#¬#~ü ÃãHõΔ<£ 89 „ѨHÍ~°O ibѶπ á⁄O^Œ=K«∞Û#∞.
ww
♦ ÃãHõΔ<£ 80-ã≤ „H˜O^Œ J#∞=∞uOKÕ `«yæOѨÙŠѨiq∞ux
~°∂II 1,50,000 Å#∞ Ü«∞^•qkèQÍ H˘#™êyOK«<≥·#k
"Õ`«# P^•Ü«∞O :-
Z) „H˜ O k JOâ◊ = Úʼnõ Ω K≥ O k# P^•Ü« ∂ Å∞ -Å =~°‰õΩ =_ô¤x J^Œ#OQÍ q∞#Ǩ~Ú™êÎ~°∞ (ÃãHõΔ<£ 80 WWZ)
"Õ`«<å^•Ü«∞OQÍ Ñ¨iQÆ}˜OѨ|_»`å~Ú.
1) ¿Ñ, 2) _ç.U., 3) WO\˜ J^≥Ì JÅ"≥#∞fl (H˘xfl +¨~°`«∞ʼnõΩ (-) h\˜ Ѩ#∞fl, WO\˜Ñ¨#∞flÅ =O\˜ =ÚxûѨÖò \ωõΩûÅ∞ =∞iÜ«Ú
Ö’|_ç), 4) ã≤.ã≤.U.,5) `å`å¯eHõ Éè$í u, 6) „áÈ`«ûǨÏHõ WO„H˜"∞≥ O@∞¡, J^≥ Ì ^ •fi~å =zÛ# P^•Ü« ∞ OÖ’ 30% =~° ‰ õ Ω =∞~° = ∞‡`« ∞ Å∞,
7) Hõg∞+¨#∞¡, 8) "Õ`«#|HÍ~ÚÅ∞, "Õ`«# J_®fi#∞ûÅ∞ 9) ÃÑ#¬<£
om
10) ã¨Ô~O_»~ü b=Ù 11) É’#ãπ, 12) J^Œ # Ѩ Ù P^•Ü« ∞ O
(Perquisites - Ô~O\ò„Ѷ‘ HÍfi~°ì~ü qÅ∞=, =ã¨u Ü≥ÚHõ¯ J^≥ÌÖ’
`«yæOѨ٠"≥Ú^ŒÅQÆ∞#q). 13) Ǩ#~ÀiÜ«∞"£∞ 14) @∂º+¨<£ Ѷ‘A
s~ÚO|~üû"≥∞O\ò 15) "≥∞_çHõÖò s~ÚO|~üû"≥∞O\ò
a) "Õ`«#OQÍ Ñ¨iQÆ}˜OѨ|_»x JOâßÅ∞:
1) „QÍ@∞º\© 2) Hõ=Úº>ˇ_£ ÃÑ#¬<£ 3) ZÖò.\˜.ã≤. 4)
Ñ≤.ZѶπ. K≥e¡OѨÙÅ∞ 5) @∂~ü / „\Ï<£ûѶ¨~ü \˜.Z./ _ç.Z. 6) i>ˇÿ~ü
ll.c
J~Ú# Ñ≤^ŒÑ¨ b"£ Z<£ Hͺ+π"≥∞O\ò 7) Hõ<fiÕ Ü«∞<£û JÅ"≥<û£ 8)
Z_»∞ºˆH+¨<£ JÅ"≥<£û
WO\˜ J^≥Ì JÅ"≥<û£ q∞#Ǩ~ÚOѨ٠: ÃãHõ<Δ £ 10 (13Z)
1) ÃãHõΔ<£ 10 (13Z) „ѨHÍ~°O ÃÇÏKü.P~ü.Z. á⁄O^Œ∞`«∞#fl L^Àºy
J^≥Ì WO\’¡ x=ã≤OK«∞K«∞#fl@¡~Ú`Õ WO\˜ J^≥Ì q∞#Ǩ~ÚOѨÙQÍ D
„H˜Ok =¸_çO\˜Ö’ J`«ºO`« `«‰õΩ¯"≥·# "≥Ú`«ÎO J`«x "Õ`«<å^•Ü«∞O
#∞O_ç `«yæOK«|_»∞`«∞Ok.
Z) "åã¨Î=OQÍ á⁄Ok# WO\˜ J^≥Ì JÅ"≥#∞û
a) "Õ`«#OÖ’ 10 âß`«OHõO>ˇ J^Œ#OQÍ K≥e¡Oz# WO\˜J^≥Ì
ã≤) "Õ`«#OÖ’ 40 âß`«O.
2) ÃãHõΔ<£ 80 (ll) „ѨHÍ~°O ÃÇÏKü.P~ü.Z. ~°∂ѨOÖ’ ZÖÏO\˜
JÅ"≥#∞û á⁄O^Œ‰õΩO_® J^≥Ì WO>Ë¡ x=ã≤ã¨∞Î#fl "å~°∞ (ÃÑ#¬#~°∞¡) D
„H˜Ok =¸_çO\˜Ö’ J`«ºO`« `«‰õΩ¯"≥·# "≥Ú`«ÎO J`«x "Õ`«# P^•Ü«∞O
#∞O_ç `«yæOK«|_»∞`«∞Ok.
Z) "Õ`«#OÖ’ 10 âß`«OHõO>ˇ J^Œ#OQÍ K≥e¡Oz# WO\˜J^≥Ì
a) <≥ʼnõΩ ~°∂II 5,000/-
ã≤) "≥Ú`«ÎO P^•Ü«∞OÖ’ 25%
QÆ=∞xHõ :- 1. ÃÇÏKü . P~ü . Z. <≥ Å ‰õ Ω ~° ∂ II 3000/-ÃÑ· #
á⁄O^Œ∞`«∞#fl@¡~Ú`Õ WO\˜ J^≥Ì ~°j^Œ∞ [`«Ñ¨~°Kåe. JO`«Hõ<åfl
`« ‰ õ Ω ¯= ÃÇÏKü . P~ü . Z. á⁄O^Œ ∞ `« ∞ #fl"å~° ∞ ZÖÏO\ ˜ ~° j ^Œ ∞
[`«Ñ¨~°K«#=ã¨~°OÖË^Œ∞. HÍx J^≥Ì K≥e¡ã¨∞Î#fl@∞¡ JO_»~ü>ËH˜OQ∑
~Ú"åfie.
2) ã¨fiO`« WÅ∞¡ ÖË^• J^≥Ì ÖËx =ã¨uQÆ$ǨÏOÖ’ x=ã≤ã¨∞Î#fl"åiH˜
WO\˜ J^≥Ì q∞#Ǩ~ÚOѨ٠=iÎOK«^Œ∞.
Income from self occupied House Property: (ÃãHõΔ<£ 24)
1) ã¨fiO`« WO\˜ x~å‡}O HÀã¨O fã¨∞‰õΩ#fl JѨCÃÑ· K≥e¡OKÕ
=_ô¤ Ѩiq∞ux QÆi+¨ìOQÍ 2013-14 ã¨O=`«û~°O =~°‰õΩ Ö’#∞
fã¨∞‰õΩ#fl"åiH˜ ~°∂II 1,50,000 Å =~°‰õΩ =∞iÜ«Ú 2014-15
Pi÷Hõ ã¨O=`«û~°O #∞O_ç Ö’#∞ fã¨∞‰õΩ#fl"åiH˜ ~°∂II 2,00,000
Å =~°‰õΩ q∞#Ǩ~Ú™êÎ~°∞.
2) 1-4-2016 #∞O_ç 31-3-2017 =~°‰õΩ 35 ÅHõΔŠ֒ѨÙ
WO\˜ Ö’<£ "≥Ú^Œ\ ˜™êi fã¨∞‰õΩ#fl"åiH˜ ~°∂II 50 "ÕÅ =~°‰õΩ
=_ô¤x J^Œ#OQÍ q∞#Ǩ~Ú™êÎ~°∞.(ÃãHõΔ<£ 80W.W.)
3) D Pi÷Hõ ã¨O=`«û~°OÖ’ J#QÍ 1-4-2019 #∞O_ç 31-
3-2020 =~°‰õΩ WO\˜ Ö’#∞#∞ "≥Ú^Œ\ ˜ ™êi fã¨∞‰õΩ#fl"åiH˜
WO\˜ qÅ∞= ~°∂II 45 ÅHõΔŠ֒Ѩ٠L#fl@¡~Ú`Õ ~°∂II 1,50,000/
4) J^≥̉õΩ WzÛ#KÀ, "åã¨Î=OQÍ á⁄O^Õ J^≥Ì P^•Ü«∞O #∞O_ç
"≥∞~ÚO>ˇ<≥<£û Y~°∞ÛÅ#∞ fã≤"Õã≤ q∞#Ǩ~ÚOѨ٠á⁄O^•e. K≥H±JÑπ xq∞`«ÎO ~°∂II 5000 Å =~°‰õΩ ÃÑ·# ¿Ñ~˘¯#fl QÆi+¨ì
`«yæOѨÙÅ∞ (Deductions) : L^Àºy ã¨∂÷Å P^•Ü«∞O #∞O_ç Ѩiq∞uʼnõΩ Ö’|_ç Ѩ#∞fl #∞O_ç q∞#Ǩ~ÚOK« |_»∞`«∞Ok.

om
ÃÇÏKü.P~ü.Z. q∞#Ǩ~ÚOѨ٠áÈ#∞ q∞ye# P^•Ü«∞O #∞O_ç D Ü«∞Ѷπ. qHõÖÏOQÆ∞Öˇ·# P^è•i`«∞Å Y~°∞Û (ÃãHõΔ<£ 80 _ç_ç) :
„H˜Ok `«yæOѨÙÅ∞ J#∞=∞uOѨ|_»∞#∞. =∂#ã≤Hõ ÖËHõ âßs~°Hõ "≥·HõźO QÆÅ P^è•i`«∞Å "≥·^ŒºO, áÈ+¨}
=$uÎѨ#∞fl: ÃãHõΔ<£ 6(iii): L^Àºy K≥e¡ã¨∞Î#fl =$uΠѨ#∞fl "≥Ú`«Î=Ú =∞iÜ«Ú x~°fiǨÏ}ÔH· KÕã≤# Y~°∞ÛÅ#∞ 1) 40% HõO>Ë Z‰õΩ¯= "≥·HõźO
♦ Standard Deductions:- L^ÀºQÆ∞Å∞, ÃÑ#¬#~°¡O^ŒiH˜ D =ÙO>Ë ~°∂II 75,000 QÆi+¨ì Ѩiq∞u`À 2) 80% HõO>Ë Z‰õΩ¯=
Pi÷Hõ ã¨O=`«û~°O #∞O_ç ~°∂II 50,000/- Å#∞ "åi "åi¬HÍ^•Ü«∞O "≥·HõźO =ÙO>Ë ~°∂. 1,25,000 QÆi+¨ì Ѩiq∞u`À `«yæOѨ|_»∞`å~Ú.
#∞O_ç „áê=∂}˜Hõ `«yæOѨÙ#∞ J#∞=∞u™êÎ~°∞. (Sec. 16(ia)) l. "≥·^Œº zH˜`«ûÔH· Y~°∞ÛÅ∞ (ÃãHõΔ<£ 80 _ç_ça) :
KåѨì~ü VI-A „H˜O^Œ `«yæOѨ٠L^Àºy 㨠fi O`« q+¨ Ü « ∞ OÖ’QÍx, P^è • ~° Ñ ¨ _ ç #
Z. ÃãHõΔ<£ 80ã≤ „ѨHÍ~°O D „H˜Ok `«yæOѨÙÅ∞ ‰õΩ@∞Oc‰õΩʼnõΩQÍx ˆH#û~ü, Z~Ú_£û ÖÏO\˜ f„= ~ÀQÍÅ zH˜`«ûÔH·
J#∞=∞uOK«|_»∞#∞. KÕã≤# "åã¨Î= "≥·^Œº Y~°∞ÛÅ #∞O_ç ~°∂II 40,000 =~°‰õΩ, ã‘xÜ«∞~ü

i) LIC „Ñ‘q∞Ü«∞O (áêÅã‘ "≥Ú`«ÎOÖ’ 10% QÆi+¨ì Ѩiq∞u
=∞iÜ«Ú JOQÆqHõÅ∞~°∞, n~°…HÍeHõ "åºkè„QÆã¨∞ÎÖˇ·`Õ
15% QÆi+¨ª Ѩiq∞u`À)
ii) PF K«O^•
iii) <Õ+¨#Öò ¿ãqOQ∑ ã¨iìѶ≤ÔH\ò (Viii = W+¨Øº)
iv) UTI Ü«¸x\ò eOH±_£ W#∞ûÔ~<£û áê¡<£
v) LIC ^èŒ#~°HõΔ =¸ºK«∞=Öò Ѷ¨O_£
vi) J#∞=∞uOK«|_ç# =¸ºK«∞=Öò Ѷ¨O_£ (ÃãHõΔ<£ 10 (23_ç) )
vii) QÆ$ǨÏx~å‡}=Ú ÖËHõ H˘#∞QÀÅ∞ÔH· „ѨÉèí∞`«fiO / ÉϺOH±Å∞ /
4a
ZÖò.S.ã≤./ <Õ+¨#Öò ǨÏ∫ã≤OQ∑ÉϺOH± #∞O_ç
á⁄Ok# JѨCÅ#∞ f~°∞Û@‰õΩ uiy K≥e¡Oz# Jã¨Å∞
viii) @∂º+¨<£ Ѷ‘ : QÆi+¨ìOQÍ W^ŒÌ~°∞ Ñ≤šʼnõΩ U q^•º ã¨Oã¨÷ÅÔH·<å
K≥e¡Oz#k.
ix) DH˜fi\© eOH±_£ ¿ãqOQ∑û 㑯"£∞ÅÖ’ ÃÑ@∞ì|_ç
x) J#∞=∞uOK«|_ç# W<£„á¶ê„ã¨ìHõÛ~ü ÉÏO_£û
xi) ÃÑ#¬<£ Ѷ¨O_£
xii) áÈ™êìѶ‘ãπÖ’ ÖË^• U^≥·# Ã+_»∞ºÖò ÉϺOH±Ö’ Hõhã¨O 5
tlm
ã¨OIIʼnõΩ Ñ¶≤H±û_£ KÕã≤# @~ü‡ _çáêl@∞¡.
xiii) ã‘xÜ«∞~ü ã≤\ ˜[<£ ¿ãqOQ∑û 㑯"£∞, 2004
a. ˆHO„^Œ „ѨÉèí∞`«fiO J#∞=∞uOz# #∂º ÃÑ#¬<£ 㑯O‰õΩ K≥e¡Oz#
HõO„\˜|∂º+¨<£ (ÃãHõΔ<£ 80ã≤ã≤ã≤) ~°∂II 1,50,000 =~°‰õΩ
L^•: ZÖò.S.ã≤. r=# ã¨∞~°HõΔ
ã≤. #∂`«# ÃÑ#¬<£ 㑯O‰õΩ "Õ`«#=ÚÅÖ’ K≥e¡Oz# 10%
„Ñ‘q∞Ü«∞O (ÃãHõΔ<£ 80ã≤ã≤_ç)(1)
_ç. #∂`«# ÃÑ#¬<£ 㑯O‰õΩ „ѨÉèí∞`«fiOKÕ K≥e¡OK«|_ç# "Õ`«#OÖ’
10% =∂ºzOQ∑ HõO„\˜|∂º+¨<£, ˆHO„^Œ „ѨÉèí∞`«fi L^ÀºQÆ∞ʼnõΩ 14%
w.
ll.c
ã≤\ ˜[#∞¡ =∞iÜ«Ú "≥s ã‘xÜ«∞~ü ã≤\ ˜[#¡‰õΩ ~°∂II 1,00,000
q∞#Ǩ~ÚOѨ٠QÆÅ^Œ∞. D ã¨^Œ∞áêÜ«∞O á⁄O^ŒQÀ~°∞ "å~°∞ ã¨O|Okè`«
„\©\ò"≥∞O\ò _®Hõì~ü aÅ∞¡Å∞ ã¨=∞iÊ¿ãÎ ã¨iáÈ`«∞Ok.
ÃÇÏKü. Z_»∞ºˆH+¨<£ Ö’#∞ (ÃãHõΔ<£ 80W) :
L^Àºy, ÉèÏ~°º/Éèí~°Î, Ñ≤Å¡Å K«^Œ∞=ÙÅ HÀã¨O U^≥·# Kèåi@|∞Öòû,
Pi÷Hõ ã¨Oã¨÷Å #∞O_ç fã¨∞‰õΩ#fl JѨCÃÑ· K≥e¡Oz# =_ô¤x ѨÓiÎQÍ
P^•Ü«∞O #∞O_ç 8 Uà◊§ =~°‰õΩ ÖË^• JѨC fˆ~ =~°‰õΩ Uk =ÚO^≥·`Õ
JѨÊ\˜ =~°‰õΩ `«yæOK«|_»∞`«∞Ok.
S. q~åà◊=ÚÅ∞ (ÃãHõΔ<£ 80 l)
1) „_»Q∑û xÜ«∞O„`«} xkè, „Ѩ^è•#=∞O„u *ÏfÜ«∞
ã¨Ç¨Ü«∞Hõ xkè, „Ѩ^è•#=∞O„u Éèí∂HõOѨ ã¨Ç¨Ü«∞ xkè, *ÏfÜ«∞ ÉÏÅÅ
xkè, *ÏfÜ«∞ =∞`« ™ê=∞~°ã¨º xkè, Ü«¸x=iû\©Å∞ ÖË^• J~°›`«
=Ù#fl *ÏfÜ«∞ q^•º ã¨Oã¨÷ʼnõΩ ~ÚzÛ# q~åàÏÅ∞, PO.„Ѩ.
=ÚYº=∞O„u `«∞á¶ê#∞ ã¨Ç¨Ü«∞ xkèH˜, lÖÏ¡ ™êHõΔ~°`å ã¨q∞uH˜,
*ÏfÜ«∞ „H©_»Å xkèH˜ ~ÚzÛ# q~åàÏÅ∞, "≥Ú`«Î=Ú P^•Ü«∞O #∞O_ç
100 âß`«O `«yæOK«|_»∞#∞.
2) „Ѩ^è•#=∞O„u Hõ~°∞=Ù ã¨Ç¨Ü«∞ xkèH˜, ~år"£ QÍOnè
áœO_Õ+¨<£, WOk~åQÍOnè ™ê‡~°Hõ xkè, QÆ∞iÎOѨ٠á⁄Ok# ~å[H©Ü«∞
áêsìʼnõΩ, „Ѩ`ÕºHõ q∞#Ǩ~ÚOѨ٠á⁄Ok# ^Õ"åÅÜ«∞O, =∞ã‘^Œ∞,
K«sÛÅ =O\˜ =∞`« ã¨Oã¨÷ʼnõΩ, =∞ã‘^Œ∞ŠѨÙ#ifl~å‡}=Ú, i¿Ñ~°¡‰õΩ
~ÚzÛ# q~åà◊=ÚÅÖ’ 50% P^•Ü«∞O #∞O_ç `«yæOK«|_»∞#∞.
♦ W\ ˜ ì q~åà◊ = ÚÅ∞ ~° ∂ II 2,000 Hõ O >ˇ Z‰õ Ω ¯=
K≥e¡Oz#@¡~Ú`Õ K≥‰õΩ¯ / _ç._ç. ~°∂Ѩ=ÚÖ’ K≥e¡OKåe.
*ˇ. ¿ãqOQ∑û MÏ`å _çáêl@¡ÃÑ· =_ô¤
♦ ÉϺO‰õΩ - áÈ™êìѶ‘ã¨∞ÅÖ’ ¿ãqOQ∑û MÏ`å _çáêl@¡ ^•fi~å
á⁄Ok# =_ô¤ ~°∂II 10,000 QÆi+¨ì Ѩiq∞u`À P^•Ü«∞Ѩ٠Ѩ#∞fl

=∂ºzOQ∑ HõO„\˜|∂º+¨<£ (ÃãHõΔ<£ 80 ã≤ã≤_ç(2)) #∞O_ç q∞#ǨÏ~ÚOK«|_»∞`«∞Ok.(ÃãHõΔ<£ 80 \˜\ ˜Z)

QÆ=∞xHõ: 1) 80ã≤, 80 ã≤ã≤ã≤, 80ã≤ã≤_ç(1) Å „H˜O^Œ `«yæOѨÙÅ
"≥Ú`«ÎO ~°∂II 1,50,000 QÆi+¨ì Ѩiq∞uH˜ Ö’|_ç =ÙO@∞Ok
(ÃãHõΔ<£ 80 ã≤ã≤W)
♦ ÃãHõΔ<£ 80-ã≤ã≤_ç (1a) „ѨHÍ~°O *ÏfÜ«∞ ÃÑ#¬<£ Ѩ^äŒHõO‰õΩ
"Õ`«<åÅÖ’ J^Œ#OQÍ 50,000 Å =~°‰õΩ HÍO„\˜|∂º+¨<£
q∞#Ǩ~ÚOѨÙ#∞ H˘#™êy™êÎ~°∞.
ww
♦ ÉϺO‰õΩ - áÈ™êìѶ‘ã¨∞ÅÖ’ ¿ãqOQ∑û MÏ`å =∞iÜ«Ú Ñ¶≤H±û_£
_çáêl@¡ ^•fi~å á⁄Ok# =_ô¤ ã‘xÜ«∞~ü ã≤\ ˜[#¡ÔH·`Õ ~°∂II 50,000
QÆi+¨ì Ѩiq∞u`À P^•Ü«∞Ѩ٠Ѩ#∞fl #∞O_ç q∞#ǨÏ~ÚOK«|_»∞`«∞Ok.
(ÃãHõΔ<£ 80 \˜\ ˜a)
ÔH. qHõÖÏOQÆ∞_≥·# L^ÀºyH˜ „Ѩ`ÕºHõ `«yæOѨ٠(ÃãHõΔ<£ 80Ü«Ú) :
"≥·^•ºkèHÍi WzÛ# ^èŒ$=Ѩ„`«=Ú#∞ |\˜ì 40% HõO>Ë Z‰õΩ¯=

W. "≥∞_çHõÖò W#∞ûÔ~<£û „Ñ‘q∞Ü«∞O : (ÃãHõΔ<£ 80_ç) "≥·HõźOQÆÅ"åiH˜ ~°∂II 75,000 =~°‰õΩ, 80% HõO>Ë Z‰õΩ¯= "≥·HõźO
1) L^Àºy, L^Àºy ÉèÏ~°º/Éèí~°Î P^è•i`« Ñ≤Å¡Å∞, `«e¡^ŒO„_»∞ÅÔH· L#fl "åiH˜ QÆi+¨ìOQÍ 1.25 ÅHõΔ ~°∂áêÜ«∞Å∞ q∞#Ǩ~ÚOѨ٠QÆÅ^Œ∞.
K≥e¡Oz# „Ñ‘q∞Ü«∞O‰õΩ "≥Ú`«Î=Ú ~°∂. 25 "ÕÅ QÆi+¨ì Ѩiq∞u`À Ѩ#∞fl qkèOK«^ŒQÆ∞ P^•Ü«∞O :
`«yæOѨÙ. L^Àºy "≥ Ú `« Î O P^•Ü« ∞ O #∞O_ç ÃÇÏKü . P~ü . U.
2) ã‘xÜ«∞~ü ã≤\ ˜[<£, ÉèÏ~°º/Éèí~°Î, P^è•i`« Ñ≤Å¡Å∞, `«e¡^ŒO„_»∞ÅÔH· q∞#Ǩ~ÚOѨ٠=∞iÜ«Ú ÃÑ·# ¿Ñ~˘¯#|_ç# `«yæOѨÙÅ∞ áÈ#∞ q∞ye#
K≥e¡Oz# „Ñ‘q∞Ü«∞O "≥Ú`«Î=Ú ~°∂. 50,000 "ÕÅ QÆi+¨ì Ѩiq∞u`À P^•Ü«∞O Ѩ#∞fl qkèOK«^ŒQÆ∞ P^•Ü«∞OQÍ Ñ¨iQÆ}˜OK«|_»∞`«∞Ok.
`«yæOѨ٠„H˜Ok ˆ~@¡ „ѨHÍ~°O D P^•Ü«∞OÃÑ· Ѩ#∞fl ÖˇH˜¯OK«=Åã≤Ü«ÚO@∞Ok.
3) L^Àºy, ÉèÏ~°º / Éèí~°Î =∞iÜ«Ú P^è•i`«∞Å∞ „Ñ≤"≥O\˜"£ ÃÇÏÖòÎ
 Ѩ#∞fl (~°∂áê~ÚÅÖ’)
„Hõ=∞ P^•Ü«∞O

om
ã¨OYº (~°∂áê~ÚÅÖ’) ™ê^è•~°} ã‘xÜ«∞~ü ã≤\ ˜[<£û "≥s ã‘xÜ«∞~ü ã≤\ ˜[<£û
L^ÀºQÆ∞Å∞ (80 ã¨OII~åÅ HõO>ˇ Z‰õΩ¯=
(60-80 ã¨OII~åÅ =Ü«∞ã¨∞û QÆÅ"å~°∞) =Ü«∞ã¨∞û QÆÅ"å~°∞)
1. 2,50,000 =~°‰õΩ - - -
2. 2,50,001-3,00,000 5% - -
3. 3,00,001-5,00,000 5% 5% -
4. 5,00,001-10,00,000 20% 20% 20%

ll.c
5. 10,00,001 ÃÑ|· _ç# P^•Ü«∞O 30% 30% 30%
♦ ÃÑ· ˆ~@¡ „ѨHÍ~°O P^•Ü«∞Ѩ٠Ѩ#∞fl ÖˇH˜¯Oz, Ѩ#∞fl qkèOK«^ŒQÆ∞ W<£HõO\ÏH±û i@~üflû : Ѩ#∞fl qkèOK«^ŒQÆ∞ P^•Ü«∞O ~°∂II
P^•Ü«∞O ~°∂II 5 ÅHõΔŠ֒Ѩ٠QÆÅ "åiH˜ ~°∂II 12,500/- Å∞ 2.5 ÅHõ Δ Å Hõ O >ˇ `« ‰ õ Ω ¯=QÆ Å L^ÀºQÆ ∞ Å∞ ZÖÏO\˜ i@~ü fl û
ã¨=∞iÊOK«=Åã≤# J=ã¨~°O ÖË^Œ∞. HÍx P^•Ü«∞O Ѩ#∞fl ѨikèÖ’H˜
QÆi+¨ª Ѩiq∞u`À Ѩ#∞flÖ’ „Ѩ`ÕºHõ iÉË@∞ W™êÎ~°∞. (ÃãHõΔ<£ 87Z) =KÕÛ „Ѩu L^Àºy „Ѩã¨∞Î`« Pi÷Hõ ã¨O=`«û~°O 2019-20 #‰õΩ
♦ 50 ÅHõΔÅ #∞O_ç HÀ\˜ ~°∂áêÜ«∞Å P^•Ü«∞O QÆÅ "åiH˜ ã¨O|OkèOz `«# P^•Ü«∞ =ºÜ«∂ʼnõΩ ã¨O|OkèOz# q=~åÅ#∞
P^•Ü«∞Ѩ٠Ѩ#∞flÃÑ· J^Œ#OQÍ 10% ã¨~üKåi˚ =∞iÜ«Ú XHõ HÀ\˜ xi‚`« „áÈá¶ê~°‡ <≥O. 16 Ö’ ã¨O|Okè`« „_®~ÚOQ∑ JkèHÍiH˜
HõO>ˇ Z‰õΩ¯= P^•Ü«∞OQÆÅ"åiH˜ ã¨~üKåi˚ 15% qkèOK«|_»∞`«∞Ok. ã¨=∞iÊOK«=Öˇ#∞. P^•Ü«∞Ѩ٠Ѩ#∞fl#∞ ÖˇH˜¯Oz =∂iÛ 31Ö’QÍ
K≥e¡OKåe. ÖË^• P Ѩ#∞fl #∞O_ç q∞#Ǩ~ÚOѨ٠á⁄O^Œ∞@‰õΩ
♦ P^•Ü«∞Ѩ٠Ѩ#∞flÃÑ· J^Œ#OQÍ 4% P~ÀQƺO =∞iÜ«Ú q^•º
Ããã¨∞û#∞ K≥e¡OKåe.
4a
COMPUTATION OF INCOME TAX FOR THE
FINANCIAL YEAR 2019-2020
J=ã¨~°"≥∞ÿ# "≥Ú`«Î=Ú#∞ qq^èŒ á⁄^Œ∞Ѩ٠Ѩ^äŒHõ=ÚÅÖ’ LOz
q∞#Ǩ~ÚOѨ٠á⁄O^•e.
a) GPF : Rs. 91,059
b) A.P.G.L.I. : Rs. 3,000
(MODEL SHEET) c) GIS : Rs. 1,440
1. Name of the Employee: M. MURALAIAH d) Housing Loan Prl. amount: Rs.. -
2. Designation : S.A. e) Tuition Fees : Rs. 70,000
tlm
3. Name of the : ZPHS Duginavelly, Dist. f) NSC : Rs. -
Nalgonda. g) LIC : Rs. 7,000
Office Address h) Any others : Rs. -
4. Salary Income : Total (80C,80CCC,80CCD(i) : Rs. 1,72,499
a) Pay : Rs. 5,71,770 Limited to : 1,50,000
b) DA : Rs. 2,06,439 10. Total Income (8-9) : Rs. 6,09,806
c) HRA : Rs. 68,616 11. Deductions Under Chapter VI-A
d) TGI : Rs. 6,360 a) Medical Insurance(80-D): Rs. -
e) Spl.Pay/PP : Rs. 1,200
b) Handicapped Dependent (80 DD): Rs. -
f) PRC Arears : Rs ---
c) Medical Treatment (80 DDB): Rs. -
Total : Rs. 8,54,385
w.

d) Int. Paid on Edn. Loan (80E): Rs. -

5. H.R.A. Exemption. (Least of the following)
e) Donations C.M. Relief Fund (80G):Rs. -
i) HRA actually received: Rs. 68,616
ii) Rent paid in excess : Rs. 42,179 f) P.H. Assess (80-U): Rs. -
of 10% of Salary 12. Aggregate of deductible above (a to f):Rs. -
iii) 40% of Salary : Rs. 3,11,284 13. Net Taxable Income(10-12): Rs. 6,09,806
Least of the Above 3 : Rs. 42,179 Rounded to : Rs. 6,09,810
6. Total Income (4-5) : Rs. 8,12,206 14. Tax Payable on total Income : Rs. 34,462
7. Deductions : 15. Rebate(Sec. 87A) : Rs. -
ww

a) P Tax (u/s 16) : Rs. 2,400 16. Net Tax : Rs. 34,462
b) Intrest Paid on Housing Loan: Rs. - 17. Add. Surcharge : Rs. -
(u/s 24-b) 18. Education Cess(4%) : Rs. 1,378
c) Standard Deduction : Rs. 50,000 19. Tax Payable (16+17+18): Rs. 35,840
Total (A to C) : Rs. 52,400 20. Less: Already paid Tax: Rs. 20,000
8. Net Income (6-7) : Rs. 7,59,806 21. Tax Payable/Refundable: Rs. 15,840
9. Deductions Under Chapter VI-A
(Section 80C.80-CCC, 80CCD(i) Maximum 1.5 Laksh) Sign of the Employer Sing of the Employee