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शिक्षा.विभाग

 


 

 आयकर गणना प्रपत्र  सत्र 2014-15

गोपाल लाल सुथार प्रधानाचार्य रा.उ.मा.वि. बिजोलियाँ 

 
 

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  आयकर गणना प्रपत्र 2014-2015

(last updated 23-02-2015 3.13 pm)


नया आयकर गणना प्रपत्र Medical Deptt के लिए Customised

(last updated 28-02-2015 8.530am)

  

    

 
 

                 

 Arrear_GLS.xlsx


 

Sec.

Applicable to

Condition(s)

Deduction

80C 

Individual and HUF

Investment in life insurance, unit linked insurance, PPF, NSC, etc.

Maximum Rs.150000

80CCC

Individual

Deposit in LIC or other insurer's annuity plan

Maximum Rs.150000

80CCD 

Individual

Assessee has in the previous year paid or deposited any amount in his account under a pension scheme notified by the Central Government.

In case of salaried individual:

Aggregate of the  amount paid or deposited in such pension scheme:

  • By himself (to the maximum of 10% of salary).
  • By the employer (to the maximum of 10% of salary)

Salary means Basic + DA, if the terms of employment so provide.

In other cases: 10% of GTI

80CCE 

Max. deduction u/s 80C, 80CCC and 80CCD, in aggregate, cannot exceed Rs.150000.

For A.Y. 2012-13, the limit is further enhanced by employer's contribution eligible for deduction u/s 80CCD(2). In other words, maximum deduction u/s 80C, 80CCC and 80CCD, in aggregate, cannot exceed [Rs.1,50,000 + Employer's Contribution to pension scheme referred u/s 80CCD (Subject to maximum of 10% of salary)]

80CCF 

Individual and HUF

Investment in long term infrastructure bond

Maximum Rs.20000 (Not available from A.Y. 2013-14)

80CCG (W.e.f. A.Y. 2013-14)

Resident Individual

  • Gross total income of the assessee does not exceed Rs.10 lakh           
  • The assessee has acquired notified listed shares          
  • He is a new retail investor as per the notified scheme.      
  • Such shares cannot be transferred within 3 years from the date of its acquisition.           
  • The assessee has satisified all other conditions as specified in the notified scheme.       

   

50% of amount invested subject to maximum of Rs.25,000/-

80D

Individual & HUF

Paid medical insurance for relative by any mode other than cash from taxable income.

Note: Individual can also contribute to the Central Government Health Scheme for himself / spouse / dependent children.
      W.e.f. A.Y. 2013-14,   expenses incurred in cash or otherwise by an Individual for preventive health check up of himself / spouse / dependent children / parents is also allowed.

Maximum Rs.15000 / Rs.20000 (in case insured is a senior citizen) (In this overall limit, however, the deduction for expenses on preventive health check up cannot exceeds Rs.5,000)

(Additional Rs.15000 / Rs.20000 for parents) (In this overall limit, however, the deduction for expenses on preventive health check up cannot exceeds Rs.5,000)

80DD

Resident individual & resident HUF

  • Assessee has disable dependant relative.
  • Assessee deposited medical certificate along with return.
  • Rs.100000 for severe disability. 
  • Rs.50000 for non-severe disability

80DDB

Resident individual & resident HUF

  • Assessee himself or his relative is suffering from specified diseases 
  • Assessee deposited medical certificate along with return.

Maximum [Rs.40000 - Mediclaim received or Amount reimbursed by employer]

Where the patient is a senior citizen

Maximum [Rs.60000 - Mediclaim received or Amount reimbursed by employer]

80E

Individual

Assessee is repaying the interest on loan (taken for higher education).

Interest paid during the year for a maximum period of 8 years

80G

All assessee

Assessee donated an amount (otherwise than in kind) to specified organisations or funds. W.e.f. A.Y. 2013-14, cash donation in excess of Rs.10,000 shall not be allowed.

50% or 100% of amount donated (subject to limit applicable, if any, on amount of donation)

80GG

Individual

  • Assessee is paying rent.
  • He or his relative has no house at the place of employment of the assessee.
  • He is neither receiving HRA nor has claimed any benefit for self occupied property.
  • Assessee submitted Form 10BA along with return of income.

Minimum of the following:

  1. 25% of Adjusted GTI
  2. Rent paid - 10% of adjusted GTI

80GGA

Any assessee not having income under the head "Profits & gains of business or profession"

Assessee has contributed certain amount for rural development, scientific research, etc.

W.e.f. A.Y. 2013-14, cash donation in excess of Rs.10,000 shall not be allowed. 

Amount so contributed.

80GGB

Indian Company

Assessee contributed an amount to political party or an electoral trust

 

Amount so contributed

80GGC

All assessee other than local authority or artificial juridical person, which is wholly or partly financed by Govt.

Amount so contributed

80-IA

Specified Assessee

Engaged in specified business and subject to other conditions

100% / 50% of profit of such business for certain years.

80-IAB

All assessee

Engaged in the business of developing SEZ

100% of profit of such business

80-IB

Specified Assessee

Engaged in specified business and subject to other conditions

100% / 50% of profit of such business for certain years.

80-IC

All assessee

Engaged in production of specified article in Sikkim, Himachal Pradesh, Uttaranchal and North-Eastern States

100% / 25% / 30% of profit of from such unit for certain years.

80-ID

All assessee

Engaged in the business of hotel or convention centre in Delhi and nearby

100% of profit of such business

All assessee

Engaged in the business of hotel in specified world heritage site

100% of profit of such business

80-IE

All assessee

Engaged in the specified business in North-Eastern States

100% of profit of such business

80JJA

All assessee

Assessee engaged in the business of processing of bio-degradable waste

100% of profit of such business for 5 years.

80JJAA

Indian company being a new industrial undertaking engaged in production of article or thing.

  • Assessee employed more than 100 new workmen in the first year and increased 10% worker in 2nd and 3rd year.
  • A certificate (in Form 10DA) of chartered accountant is to be submitted signifying that deduction has been correctly claimed.

30% of salary paid to new workmen during such years.


 

80LA

- A scheduled bank

-   Any other bank incorporated by or under the laws of a country outside India.

-   Unit of an International Financial Services Center. 

  • Assessee has a branch in SEZ.
  • A certificate of chartered accountant is to be submitted signifying that deduction has been correctly claimed.
  • 100% of income of such branch for 5 years; and
  • 50% of income of such branch for next 5 years.

80QQB

Resident Individual

  • Assessee is author of the specified book.
  • He earned royalty income (whether received in lump sum or otherwise).
  • A certificate from the payer in Form 10CCD is to be submitted along with return of income.
  • In case income is earned outside India, money must be brought into India in convertible foreign exchange and a certificate must be obtained from the prescribed authority.

Minimum of the following (as the case may be):

  • Royalty fee  (to the maximum of 15% of the value of the book sold; or
  • Lump sum fee;
  • Income brought into India in convertible foreign exchange; or
  • Rs.300000

80RRB

Resident Individual

  • Assessee is a patentee.
  • He earned royalty income (whether received in lump sum or otherwise).
  • A certificate from the payer in Form 10CCE is to be submitted along with return of income.
  • In case income is earned outside India, money must be brought into India in convertible foreign exchange within 6 months from the end of the P.Y. and a certificate must be obtained from the prescribed authority.

Minimum of the following (as the case may be):

  • Royalty fee or Lump sum fee;
  • Income brought into Indian in convertible foreign exchange; or
  • Rs.300000

80TTA (W.e.f. A.Y. 2013-14)

Individual & HUF

Assessee has earned interest on deposits (not term deposit) in a saving bank account with :

  • a banking company
  • a co-operative society engaged in the business of banking;
  • a post office

     

   

   

Minimum of the following:

  • Interest so earned; or
  • Rs.10,000/-   

80U

Resident Individual

  • Assessee himself suffering from disabilities.
  • Medical certificate submitted along with return of income.
  • For severe disability Rs.100000
  • For non-severe disability Rs.50000