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Guideline On IT
Guideline On IT
Guidelines for declaration of Investments & Savings Option for deduction from Taxable Salary for
the financial year 2017 -2018
Income tax payable on salary income is calculated on annual basis for every employee based on his
actual earnings till date + projected earnings for the remaining months in the financial year after
considering the tax saving investments / payments proposed / actually made by him.
As per the Income tax Rule- 26C employee has to furnish the evidence or the particulars of the claims
in form 12BB for the purpose of estimating income or computing the tax deduction at source.
Employees can declare their investments & savings option through ESS. The path is given below:-
Path: ESS -> Payroll, Reimbursement and Compensation -> Income Tax Declaration -> Create / Edit -
> Fill the Investment details -> Save.
Note: This facility in ESS remains restricted during the last few days of every month when the concerned
month’s payroll is processed.
The ‘Investment Declaration’ screen displays various sections for investment / tax saving options. You
can choose the section -> enter the amount which you propose to invest / pay -> Save the record. Your
Income Tax will be calculated month on month based on your proposed tax saving investments /
payments that you have saved through ESS. In the last quarter of the year FC&A Services – Payroll
will request you through a circular in your ESS to update the actual investments / payments made
against the ones you have proposed and submit the proof thereof. Upon receipt of the same, FC&A
Services – Payroll will finalize your income tax computation for the year in the final months of the
financial year i.e. February / March.
Investments under section 80C / 80CC / 80CCD of Income Tax Act, 1961:
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Payroll); Voluntary contribution to Provident Fund (VPF) (this will be automatically updated by Payroll
once you choose VPF contribution through ESS);etc.
Notes:
(a) Sukanya Samriddhi Account Scheme :- The sum paid or deposited during the year in this
scheme by an individual in the name of individual, or any girl child of the individual or in the
name of any girl child for whom such an individual is the legal guardian, would be eligible for
deduction of Rs.1 50 000/. Under section 80C.
(b) Tuition fees paid towards full-time education of any two children.
Tuition fees shall include any payment of fee to any university, college, school or other
educational institution in India except the amount representing payment in the nature of
development fees or donation or capitation fees or payment of similar nature.
Full-time education includes any educational course offered by any university, college, school
or other educational institution to a student who is enrolled full-time for the said course. It is
also clarified that Full-time education includes play-school activities, pre-nursery and nursery
classes.
Apart from this employees can avail benefit of Rs.100/- per month per child, (Maximum 2
Children) u/s 10(14) (ii) as deduction from the salary, where children education allowances is
paid by the company / opted as a choice pay under CTC.
(c) Provident Fund, Voluntary Provident Fund, and Life Insurance premium which being recovered
from salary, will be considered for deduction from total income automatically. Hence these need
not be entered by employee and will not appear in the declaration screen. However, these will
be considered and shown in the Income tax Projection Statement.
(d) Accrued Interest Rate of National Savings Certificate (NSC VIII Issue):
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U/S 80CCC: Deduction in respect of contribution to certain pension funds :-( Maximum
investment amount Rs.1,50,000/.) Contribution to Annuity Plans set up by Life Insurance
Corporation of India or any other Insurer for receiving pension viz Jeevan Suraksha, Jeevan Nidhi Plans
of LIC / Other Insurer’s Pension Plans for self.
U/S 80CCD (1):- Maximum investment is 10%of salary and for self-employed person 20% of gross
taxable income.
U/S 80CCD(1B):- A new sub section (1B) has been inserted in section 80CCD so as to provide for
an additional deduction inserted of any amount paid (up to Rs.50 000/-) for contribution made by an
individual assesse under the New Pension Scheme. On this additional contribution, the celling of
Rs.150000/- under section 80CCE will not be applicable.
80CCD (2): Deduction in respect of contribution New Pension Scheme of Central Government.
Contribution by employer to New Pension Scheme declared by the Central Government not exceeding
ten per cent of his salary in the previous year
U/s 80CCE:- The ceiling limit on aggregate amount of deductions u/s 80C, 80CCC and 80CCD(1) are
restricted to Rs.1,50,000/-.
For the purposes of deduction under section 80CCD, “salary” includes dearness allowance, if the terms
of employment so provide, but excludes all other allowances and perquisites.
It may be noted that the contribution made by the employer towards a pension scheme notified for
section 80CCD, shall be allowed as deduction in the computation of total income of the employee to
the extent that it does not exceed ten percent of employee’s salary. The amount of deduction so allowed
shall be outside the overall limit of Rs 1,50,000/- as mentioned in the above note u/s 80CCE and
deduction of Rs.50 000/. U/s 80CCD(1B).
U/S 80CCG: Deduction in respect of investment made under a notified equity saving scheme: -
Deduction under section 80CCG will not be allowed from the financial year 2017-18 (Asst Year 2018-
19). However, an employee who has claimed deduction under this section for financial year 2016-17
(Asst year 2017-18) and earlier assessment years shall be allowed deduction under this section till the
assessment year 2019-20(Financial year 2018-19).
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U/S 80D: Deduction in respect of Health Insurance premium payment and Preventive Health
check-up payments
a. Amount paid, by any mode other than by cash, towards health insurance premium for self,
spouse, dependent children up to maximum Rs 25000/- per annum is allowed as deduction.
b. Amount paid, by any mode other than by cash, towards health insurance premium for parent’s
up to maximum Rs 25000/- per annum is allowed as deduction.
c. If any one member specified in (a) and (b) above for whom premium is being paid (other than
cash) is a senior citizen (60 years of age or more) then maximum Rs 30000/- will be allowed
as deduction.
d Whole of the amount paid on account of medical expenditure incurred on health of a very
senior citizen (80 years of age or more) and no amount has been paid effect of keep in force
an insurance on the health of such person maximum Rs 30000/- will be allowed as deduction.
In addition to health insurance premium as mentioned in a, b and c above, amount paid towards
preventive health check-up by any means including cash up to a maximum of Rs.5000/- is allowed as
deduction. However the overall limit for health insurance premium and preventive health check-up will
remain at Rs.25000/- in case of a and b and Rs.30000/- in case of c.
Please note that preventive health check-up expenses claimed otherwise i.e. as part of Choice Pay
reimbursement or from Medical Insurance cannot be claimed again under section 80D.
U/S 80DD:– Deduction for maintenance including medical treatment of a dependent who
is a person with disability:
Expenditure on medical treatment incurred on dependant relative who is suffering from disability
including blindness or mental retardation and deposit made by an individual under a scheme framed by
“LIC / Other Insurer / Administrator / Specified Company” for the benefit of his dependant with disability.
There is no necessity for the proof for the expenditure incurred. But the deposit should have proper
supporting.
It is provided that a deduction of an amount of Rs.75000 shall be allowed under this section, for the
medical expenditure, etc. incurred in respect of a dependent being a person with disability. It is also
provided that a higher deduction of Rs.125000 shall be allowed where such dependent is a person with
severe disability.
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For claiming the deduction, the assesse shall have to furnish a certificate issued by the *medical
authority under the “Persons with Disabilities (Equal Opportunities, Protection of Rights and Full
Participation) Act, 1995” along with the return of income to be filed under section 139. A copy of the
above certificate from the medical authority has to be uploaded for claiming the deduction from the
salary income. Where the condition of disability requires reassessment, a fresh certificate from the
medical authority shall have to be obtained after the expiry of the period mentioned in the original
certificate in order to continue to claim the deduction.
Persons with disability means : a person as referred to in clause (t) of section 2 of the Persons with
disabilities (equal opportunities, protection of rights and full participation) Act, 1995 (1 of 1996) [or
clause (j) of section 2 of the National Trust for Welfare of Persons with Autism, Cerebral Palsy,
Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999]
(i) a person with eighty percent or more of one or more disabilities, as referred to in sub-section
(4) of section 56 of the Persons with disabilities (equal opportunities, protection of rights and
full participation) Act, 1995 (1 of 1996); (PWDA) or
(ii) a person with severe disability referred to in clause (o) of section 2 of the National Trust for
Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities
Act, 1999 (44 of 1999); (NTWPA)
The term ‘Dependent’ means in the case of an individual, the spouse, children, parents, brothers
and sisters of the individual, or any of them dependent wholly or mainly on such individual and who
has not claimed any deduction u/s. 80U in computing his total income for the assessment year
relating to the previous year.
Administrator” means a person or a body of persons appointed by the Central Government as the
Administrator of the specified undertaking of the UTI who will have power to accept the deposits
u/s. 80DD.
“Specified Company” means a company to be formed and registered under the Companies Act,
1956 (1 of 1956) and whose entire capital is subscribed by such financial institutions or banks as
may be specified by the Central Government, by notification in the Official Gazette, for the purpose
of transfer and vesting of the undertaking;“ Disability” under PWDA means:
a) Blindness
b) Low vision
c) Leprosy-cured
d) Hearing impairment
e) Locomotors disability
f) Mental retardation
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g) Mental illness
Person with disability under PWDA means: U/S 2(t) of PWDA, “person with disability” means
a person suffering from not less than 40% of any disability as certified by a medical authority.
Person with severe disability under PWDA means: U/S n 56(4) of PWDA “person with severe
disability” means a person with 80% or more of one or more disabilities.
Medical Authority under PWDA Medical Authority (Hospitals & Institutions) has not been
notified by the appropriate Government. However, we understand that the Disability Certificate
can be obtained from Medical Board constituted by Central and State Governments /
Rehabilitation Centers for the Disabled / All India Institute for physically handicapped / Govt.
hospitals. There is no Form prescribed for this purpose.
a) Autism,
b) Cerebral Palsy
c) Mental Retardation
d) Multiple Disabilities
Person with disability under NTWPA means: U/S 2(j) of the NTWPA “person with disability”
means a person suffering from any of the conditions relating to autism, cerebral palsy, mental
retardation or a combination of any two or more of such conditions and includes a person
suffering from severe multiple disability.
Person with severe disability under NTWPA means: U/S 2 (o) of the NTWPA “severe disability”
means disability with 80% or more of one or more of multiple disabilities.
Medical Authority under NTWPA is defined under Rule 11A as follows :- (Income tax (18th
Amendment) Rules, 2005):
Medical authority for certifying autism, cerebral palsy and multiple disabilities and certificate to be
obtained from the medical authority for the purposes of deduction under section 80DD and section
80U.
(1) For the purposes of clause (e) of the Explanation to Sub-section (4) of Section 80DD and clause
(d) of the Explanation to Sub-section (2) of Section 80U, the medical authority for certifying ‘autism’,
‘cerebral palsy’, ‘multiple disabilities’, ‘person with disability’ and ‘severe disability’ referred to in
clauses (a), (c), (h), (j) and (o) of Section 2 of the National Trust for Welfare of Persons with Autism,
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Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999), shall consist
of the following:-
(i) a Neurologist having a degree of Doctor of Medicine (MD) in Neurology (in case of children,
a Pediatric Neurologist having an equivalent degree); or
Form 10-IA has been prescribed for this purpose. (Refer to Income-tax (18th Amendment)
Rules, 2005). (Form enclosed - Annexure-1)
U/S. 80DDB – Deduction for medical treatment for self or dependent for specified
disease shall obtain a prescription from a specialist doctor:
The deduction under this section will be allowed to the extent of the actual amount spent for the medical
treatment of such disease or ailment as may be specified or a sum of Rs.40,000/-or whichever is less.
If the dependent is a senior citizen the deduction is Rs.60, 000/- or actual amount spent whichever is
less. In respect of the medical treatment of a very senior citizen (80 years of age and above) there is a
higher deduction of Rs 80,000/- is provided.
The assesse shall furnish prescription and Xerox copies of proofs for expenditure shall be uploaded for
claiming the deduction from the salary income.
The prescription in respect of the diseases or ailments specified in sub-rule (1) shall be issued by the
following specialists:-
(a) for diseases or ailments mentioned in clause (i) of sub-rule (1) - a Neurologist having a Doctorate
of Medicine (D.M.) degree in Neurology or any equivalent degree, which is recognized by the Medical
Council of India;
(b) for diseases or ailments mentioned in clause (ii) of sub-rule (1) - an Oncologist having a Doctorate
of Medicine (D.M.) degree in Oncology or any equivalent degree which is recognized by the Medical
Council of India;
(c) for diseases or ailments mentioned in clause (iii) of sub-rule (1) - any specialist having a post-
graduate degree in General or Internal Medicine, or any equivalent degree which is recognized by the
Medical Council of India;
(d) for diseases or ailments mentioned in clause (iv) of sub-rule (1) - a Nephrologist having a
Doctorate of Medicine(D.M.) degree in Nephrology or a Urologist having a Master of Chirurgiae
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(M.Ch.) degree in Urology or any equivalent degree, which is recognized by the Medical Council of
India;
(e) for diseases or ailments mentioned in clause (v) of sub-rule (1) – a specialist having a Doctorate of
Medicine (D.M.) degree in Hematology or any equivalent degree, which is recognized by the Medical
Council of India:
Provided that where in respect of any diseases or ailments specified in sub-rule (1), the patient is
receiving the treatment in a Government hospital, the prescription may be issued by any specialist
working full-time in that hospital and having a post-graduate degree in General or Internal Medicine or
any equivalent degree, which is recognized by the Medical Council of India.
The prescription referred shall contain the name and age of the patient, name of the disease
or ailment along with the name, address, registration number and the qualification of the
specialist issuing the prescription:
Provided that where the patient is receiving the treatment in a Government hospital, such
prescription shall also contain the name and address of the Government hospital.”
U/S 80DDB, the specified diseases and ailments as per rule 11DD are as under:
(i) Neurological Diseases where the disability level has been certified to be 40% and above:
a. Dementia
b. Dystonia Musculorum Deformans
c. Motor Neuron Disease
d. Ataxia
e. Chorea
f. Hemiballismus
g. Aphasia
h. Parkinson’s Disease
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treatment of a class or classes of Government servants and members of their families, a
hospital maintained by a local authority and any other hospital with which arrangements have
been made by the Government for the treatment of Government servants.
The ‘dependent’ means in the case of an individual, the spouse, children, parents, brothers and
sisters of the individual or any of them dependent wholly or mainly on such individual.
U/S 80E: Deduction in respect of Interest on Loan taken for higher education
Interest paid on a loan (without any limit) for education of self or relative is allowed as deduction.
‘Relative’ is defined as spouse, children, someone for whom employee is a legal guardian.
Such deduction is allowed for the initial year + 7 succeeding years i.e. total of maximum 8 years.
The loan can be taken from a Bank, Financial Institution or a charitable institution which is approved for
the purpose of section 10(23C) or 80G(2)(a).
“Higher education” means any course of study pursued after passing the Senior Secondary examination
or its equivalent from any school, board or university recognized by the Central Government or state
Government or Local authority or by any other authority authorized by the Central Government or state
Government or local authority to do so.
U/S 80EE:- Deduction in respect of interest on loan taken for residential house property
The employee can claim deduction u/s 80EE subject to the following condition in respect of interest
payable on the loan or Rs.50 000/- whichever is less.
The employee has taken loan for acquisition of a residential house property.
Loan has been sanctioned by the bank /housing finance company during 01.04.2016 and 31.03.2017.
The amount of loan sanctioned for residential house property does not exceed Rs.35 lakh.
The employee does not own any house residential property on the date of sanction of loan.
Double deduction is not possible if deduction is claimed under section 80EE. No deduction will be
allowed in respect of such income under any other provision of the Act for the same or any other
assessment year.
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U/s 80G: Deduction in respect of donations to certain funds, charitable institutions etc.
Deduction in respect of donation to certain funds, charitable institutions etc., are not permissible through
salary income. Hence, our company does not allow such deductions from the salary income. The tax
relief on such donations, as admissible under section 80G of the Income Tax Act, 1961, will have to be
claimed by the employee in his/her return of income directly from the tax authorities.
Deduction under section 80U – Deduction for person with disability (For self):
It is provided that a deduction of an amount of Rs.75000/- shall be allowed under this section, for the
medical expenditure, etc. incurred in respect of the employee being a person with disability. It is also
provided that a higher deduction of Rs.125000/- shall be allowed Where such employee is a person
with severe disability. There is no necessity to furnish proof for the expenditure incurred.
For claiming the deduction, the assesse shall have to furnish a certificate issued by the medical
authority under the “Persons with Disabilities (Equal Opportunities, Protection of Rights and Full
Participation) Act, 1995” along with the return of income to be filed under section 139. A copy of the
above certificate from the medical authority has to be uploaded for claiming the deduction from the
salary income. Where the condition of disability requires reassessment, a fresh certificate from the
medical authority shall have to be obtained after the expiry of the period mentioned in the original
certificate in order to continue to claim the deduction
PWDA means - “Persons with Disabilities (Equal Opportunities, Protection of Rights and Full
Participation) Act, 1995” (1 of 1996)
NTWPA means – National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation
and Multiple Disabilities Act, 1999 (44 of 1999);
a. blindness;
b. low vision;
c. leprosy-cured
d. hearing impairment
e. locomotor disability
f. mental retardation
g. mental illness
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Person with severe disability under PWDA means---
Under section 56(4) of PWDA “person with severe disability” means a person with eighty per cent or
more of one or more disabilities.
Under section 2(j) of the NTWPA “person with disability” means a person suffering from any of the
conditions relating to autism, cerebral palsy, mental retardation or a combination of any two or more of
such conditions and includes a person suffering from severe multiple disability.
Under section 2 (o) of the NTWPA “severe disability” means disability with eighty percent or more of
one or more of multiple disabilities;
Medical Authority under NTWPA is defined under Rule 11A as follows :- (Income-tax (18th Amendment)
Rules, 2005)
Medical authority for certifying autism, cerebral palsy and multiple disabilities and certificate to be
obtained from the medical authority for the purposes of deduction under section 80DD and section 80U.
(1) For the purposes of clause (e) of the Explanation to Sub-section (4) of Section 80DD and clause
(d) of the Explanation to Sub-section (2) of Section 80U, the medical authority for certifying ‘autism’,
‘cerebral palsy’, ‘multiple disabilities’, ‘person with disability’ and ‘severe disability’ referred to in
clauses (a), (c), (h), (j) and (o) of Section 2 of the National Trust for Welfare of Persons with
Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999), shall
consist of the following:
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Form 10-IA has been prescribed for this purpose. (Refer to Income-tax (18th Amendment) Rules, 2005).
(Form enclosed- Annexure-1)
The following documents will be considered as evidence for the housing loan interest:
1. Provisional Certificate for Interest payable as obtained from Bank / Housing Finance Company
for the period 01.04.2017 to 31.03.2018. In case the loan is taken from others, the stamped
money receipt towards repayment, copy of your bank statement showing evidence of
repayment and certificate from the recipient giving details of principal repayment and interest
payment.
2. If being claimed for the first time then House Completion Certificate / Possession Certificate
and copy of Sale Agreement to be uploaded.
3. Property should be in employee’s name. If it is in the joint name then the employee should be
necessarily a co-owner. If the property and the related loan is in joint name then a copy of
employee’s bank statement showing evidence of repayment needs to be additionally uploaded.
4 Proof for payment of Interest on Housing Loan u/s. 24 of the Income Tax Act and proof for
payment of principal u/s.80C have to be furnished separately while uploading your House
Property Loss Statement and actual investment proofs under the respective sections. Separate
figures for interest payment and principal repayment should be mentioned in the Certificate
obtained from concerned Bank / Housing Finance Company.
5 In case Interest on Housing Loan / Housing Loan repayment is being recovered from salary,
the same will not be considered for reduction of tax automatically. Hence employees who have
taken loan from the company will also have to follow the aforesaid process for entering their
claims.
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6 For repair, renovation or reconstruction of house property also, the maximum interest allowable
will be Rs.30000/ irrespective of the date of borrowal.
7 If the construction or purchase of house / flat is not completed before the end of the financial
year 31.03.2018, the interest paid during the financial year 2017-18 cannot be claimed for
deduction.
8 Interest paid during construction period (Pre - EMI interest) is deductible is 5 equal instalments
from the financial year in which the construction or purchase of the house / flat is completed
and Completion Certificate / Possession certificate obtained.
U/s 22 to 27:- Income / Loss from House property (let out or deemed to be let out)-
applicable in case of more than one house property - To be prepared manually and
submitted:
If the net result of the computation under the head “Income from house property” is a
loss and the employee has assessable income under any other head of income then
employee shall be entitled for set-off of such house property loss to the extent of
Rs.2,00,000/- against income under other head of income. Thus, the house property
loss exceeding Rs.2,00,000/- cannot be set-off against any other head of income but
unabsorbed loss will be allowed to be carried forward for set-off in eight assessment
years immediately succeeding the assessment year for which the loss first computed.
This is newly inserted Section71(3A) with effect from financial year 2017-18 onwards.
The computation for Loss under the head ‘Income from House Property” as per provisions of section
22 to 27 to be attached along with declaration form as per Rule 26B duly filled in and signed.
Only one house property can be self-occupied and other house property owned by the employee shall
be deemed to be let out and notional rent shall be considered as income and if actually let out then
actual rent to be taken as income.
1. The property should be in employee’s name and the House Completion Certificate / Possession
Certificate shall be produced for claim u/s.24.
2. As per the existing provision only 30% of Annual value, (Rent received / notional rent minus
municipal taxes) and interest payable are allowed as deduction w.e.f. Assessment Year 2002-
2003.
3. Proof for payment of Municipal Taxes to be produced. This should have been actually paid
during the Financial Year 2017-18.
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4. Proof for payment of Interest u/s. 24 and proof for repayment of principal u/s. 80C to be
produced. Separate figures for Interest and Principal to be obtained from concerned Bank /
Housing Finance Company. If loan taken from others, then stamped money receipts for
repayment, copy of your bank statement as proof of payment and Certificate from the recipient
giving details of principal repayment and interest payment needs to be submitted.
5. In the case of let out property copy of Lease Agreement with the lessee and copy of rent receipts
issued needs to be submitted.
U/S 10 (13A) – Deductions for House Rent paid during the Financial Year:-
For availing this deduction employee is required to first select “House Rent Allowance (HRA)” as one
of his / her Choice Pay items in CTC and uploads the rent agreement in the system (ESS). Please note
that the benefit of tax exemption on account of HRA is made effective only after the uploaded data is
verified and approved by Payroll.
Please note that in cases where the annual rent paid by the employee exceeds Rs.1 00 000/- per
annually is mandatory for the employee to furnish the PAN / Name / Address of the landlord in form
12BB.
The amount of deduction as mentioned in Income tax rule (Rule 2A) for claiming deduction of house
rent allowance u/s 10(13A) is as follows:-
The amount which is not to be included in the total income of an employee in respect of the special
allowance referred to in clause (13A) of section 10 shall be least of the following:-
(a) the actual amount of such allowance received by the employee in respect of the relevant
period; or
(b) the amount by which the expenditure actually incurred by the employee in payment of rent
in respect of residential accommodation occupied by him exceeds one-tenth of the amount
of salary due to the employee in respect of the relevant period; or
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(i) “Salary” includes basic and dearness allowance (if the terms of employment
so provide), but excludes all other allowances and perquisites.
(ii) “Relevant period” means the period during which the said accommodation was
occupied by the assesse during the previous year.
Deduction u/s 10 (13A) will be allowed in the Financial Year 2017–18 only up to the expiry of lease
period (proportionately) as per the lease agreement uploaded by you for the Financial Year 2017–18.
The employees are requested to send the copy of proper lease agreement on time. Please note that
delayed submission in subsequent months will not be accepted for retrospective claim from April 2017.
HRA exemption will not be given on the basis of plain rent receipt without signature on revenue stamps
(particularly when paid by cash) and also without recipient’s name and address.
It is therefore suggested to maintain correct name and address in the PAN Data for avoiding mismatch
of details in future.
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Declaration Form as per Income Tax Rule 26B:
3. Residential status
4. Particulars of income under any head of income other than “Salaries” (not being a loss
under any such head other than the loss under the head “Income from house property”)
received in the financial year
Form of Verification
Place -----------------
Date ------------------- Signature of the Employee
(#) Computation for loss under the head Income from house property:-
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EMP NO -----------------
Financial Year-------------
Property Address----------------
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Annexure 1
Certificate of the medical authority for certifying ‘person with disability’, ‘severe
Disability’, ‘autism’, ‘cerebral palsy’ and ‘multiple disability’ for purposes of section
80DD and section 80U
Certificate No.
Date:
Sd/-
(Neurologist/Paediatric Neurologist/Civil Surgeon/
Chief Medical Officer*)
Name: ___________________
Address of Institution/Government hospital:
____________________________________
____________________________________
Qualification/designation of specialist: ____________________
SEAL
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