No
No Others
36
0
Please Select the city from the control box Rent free Accommodation
Month
April May June July August September October November December January February March TOTAL
Delhi Mumbai Chennai Kolkata Others
Lease rent paid by employer (in case Accomodation not owned by employer)
Salary
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
Rent Paid by employee
value
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
city from the control box 1
Please select the city House Rent Allownace
Taxable
Month
0 0 0 0 0 0 0 0 0 0 0 0 0
April May June July August September October November December January February March TOTAL
HRA Received
Salary
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
Rent Paid by employee
Tax free
0 0 0 0 0 0 0 0 0 0 0 0 0
Taxable
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
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:
[email protected] 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.
Employer details
Employee 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
No
2009 - 10
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
0
0
PAN No. of the Employee
0 PERIOD
Acknowledgement Nos. of all quarterly statements of TDS under sub-section (3) of section 200 as provided by TIN Facilitation Centre or NSDL web-site Quarter June 2008 September 2008 December 2008 March 2009
Assessment Year
FROM
TO
30-Dec-99
30-Dec-99
Acknowledgement No.
0 0 0 0
2009 - 10
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 (A) sections 80C, 80CCC and 80CCD (a) section 80C (a) Accrued Interest on NSC (b) Provident Fund (c) (d) (e) (f) (g) (h) (b) section 80CCC (c) section 80CCD
Public Provident Fund LIC Premium Infrastructure Bond Repayment of Housing Loan Tuition Fees -
(B) other sections Under Chapter VIA (a) section (b) section (c) section (d) section (e) section
(e.g., 80E, 80G etc.) 80 80 80 80 80
D Mediclaim Insurance policy DD E Interest on Educational Loan G Deductions for Donations U Deductions for handicaped assessee
Deductible Gross Amount Amount Rs. Rs.
-
-
-
Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Total
-
-
-
Rs. Rs. Rs. Rs. 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
TDS Rs.
S. No.
-
1 2 3 4 5 6 7 8 9 10 11 12 Total amount Paid
Education Cess Rs.
Surcharge Rs.
-
-
Total tax deposited
Cheque/DD No. (if any)
-
0 0 0 0 0 0 0 0 0 0 0 0
-
#VALUE!
Signature of the person responsible for deduction of tax Place Date
: :
December 30, 1899
Full Name : Designation :
-
Date on which tax deposited (dd/mm/yy)
BSR Code of Bank branch
0 0 0 0 0 0 0 0 0 0 0 0
30-Dec-1899 30-Dec-1899 30-Dec-1899 30-Dec-1899 30-Dec-1899 30-Dec-1899 30-Dec-1899 30-Dec-1899 30-Dec-1899 30-Dec-1899 30-Dec-1899 30-Dec-1899
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. No.
1 2 3
Nature of Perquisite (see rule 3)
Value of perquisite as per rules (Rs.)
Amount,if any paid by employee (Rs.)
Amount of taxable perquisite (Rs.)
-
-
-
4 5 6 7 8 9 10 11 12 13 14 15
Accommodation Cars Sweeper, gardener, watchman or personal attendant Gas, electricity, water Interest free or concessional loans Holiday expenses Free or concessional travel Free meals Free Education Gifts, vouchers, etc. Credit card expenses Club expenses Use of movable assets by employees Transfer of assets to employees Value of any other benefit/amenity/service/ previlege
-
-
-
16 17
Stock options (non-qualified options) Medical Expenses Reimbursement
-
-
-
18 19
Total value of perquisites 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 : Date :
December 30, 1899
0 Full Name : Designation :
0 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 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 0
TAN No. of the Deductor 0
PAN No. of the Employee 0 PERIOD
Acknowledgement Nos. of all quarterly statements of TDS under sub-section (3) of section 200 as provided by TIN Facilitation Centre or NSDL web-site Quarter Acknowledgement No. June 2008 September 2008
0 0
December 2008
0
March 2009
Assessment Year
FROM
TO
30-Dec-99
30-Dec-99
2009 - 10
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 (b) Tax on Employment
Rs. 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 (A) sections 80C, 80CCC and 80CCD (a) section 80C (a) Accrued Interest on NSC (b) Provident Fund (c) Public Provident Fund (d) LIC Premium (e) Infrastructure Bond (f) Repayment of Housing Loan (g) Tuition Fees (h) (b) section 80CCC (c) section 80CCD (B) other sections Under Chapter VIA (a) section (b) section (c) section (d) section (e) section
Deductible Gross Amount Amount Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Total
-
Rs. Rs. Rs. Rs. Rs.
-
-
-
-
-
-
(e.g., 80E, 80G etc.) 80 80 80 80 80
D Mediclaim Insurance policy DD E Interest on Educational Loan G Deductions for Donations U Deductions for handicaped assessee
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
TDS Rs.
S. No.
Surcharge Rs.
Education Cess Rs.
Total tax deposited
Cheque/DD No. (if any)
BSR Code of Bank branch
-
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 Date
: :
December 30, 1899
Full Name : Designation :
-
Date on which tax deposited (dd/mm/yy)
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 (where the employer is a company)
No
6. Income under the head "Salaries" of the employee :
-
7. Financial Year :
2008 - 09
8. Valuation of Perquisities : S. No.
1 2 3
Nature of Perquisite (see rule 3)
4 5 6 7 8 9 10 11 12 13 14 15
Accommodation Cars Sweeper, gardener, watchman or personal attendant Gas, electricity, water Interest free or concessional loans Holiday expenses Free or concessional travel Free meals Free Education Gifts, vouchers, etc. Credit card expenses Club expenses Use of movable assets by employees Transfer of assets to employees Value of any other benefit/amenity/service/ previlege
16 17
Stock options (non-qualified options) Medical Expenses Reimbursement
18 19
Total value of perquisites Total value of profits in lieu of salary as per section 17(3)
Value of perquisite as per rules (Rs.)
Amount,if any paid by employee (Rs.)
Amount of taxable perquisite (Rs.)
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
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 : Date :
12/30/1899
0 Full Name : Designation :
0 0
Form 16 (Annexure)
Assessment Year 2008-2009 Employer :
0
Employee :
0 Particulars
Financial Year 2007-2008
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
0 30/Dec/1899
0
Age: (in Years) Sex: (Men or Women) Handicaped? Yes or No.
51 Men No Particulars
Basic Dearness Pay Dearness Allowance Commission on Turn over Commission Bonus Employer's cont to PF Special Allowances Voluntary Payment Advance salary Arrears of salary Leave encashment for current period Leave encashment for Preceding years Salary in lieu of notice Fees Pension Annuity Retrenchment Compensation Overtime/Extra Work Gratuity In respect of Current yr Service Gratuity in respect of Preceding Yr service HRA Conveyance/Transport Allowance Children Education Allowance Children Hostel Allowance Other Allowances Rent Free Accomodation LTC Gas Energy and Water Free Education Use of Moveable Assets other than CAR, Computer/Laptops Sale of Movable Assets to Employee Reimbursement of Medical expenses: Any other Perk Gross Salary Deduction U/s 16(iii) Net Amount Deductions U/s 80 C 80 CCC limit 80 C + 80 CCC 80 D 80 DD 80 E 80 G 80 U Taxable Income Adjustable Income Tax on Taxable income IT SCHG EC SHEC
Company Name
Type the name of the company here
Date of Joining
Date of Leaving
PAN No. April
Tax paid May
June
July
August
Type the name of the employee
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 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
September 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 0
0 0 0 0
October
Refund November
0
December
To be paid
January
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 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
February 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
March 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 Annual Taxable income 0 0 0 0 0 0 0 0
Annual 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 0
5
(Based on Fixed (if provided in terms of employment %of turnover (Commission - Percenage that enters for achieved by an Not based on calculation of Retirement benefit emplyee as per turnover) please select the%) terms of employment)
1
4
Employer's Contribution
Type of PF
0 Basic
Statutory PF Dearness Pay
Dearness allowance
Commission
Commission
Bonus
PF
Taxable PF
Unrecognized Recognised
Month
Apr 2007 May 2007 Jun 2007 Jul 2007 Aug 2007 Sep 2007 Oct 2007 Nov 2007 Dec 2007 Jan 2008 Feb 2008 Mar 2008 TOTAL
0
0
0 0 0 0 0 0 0 0 0 0 0 0 0
0 Month
April May June July August September October November December January February March TOTAL
0
0
0
0 0 0 0 0 0 0 0 0 0 0 0 0
Turnover -1 -1 -1 -1 -1 -1 -1 -1 -1 -1 -1 -1
-1 -1 -1 -1 -1 -1 -1 -1 -1 -1 -1 -1
Statutory PF 1 Statutory PF 1 Statutory PF 1 Statutory PF 1 Statutory PF 1 Statutory PF 1 Statutory PF 1 Statutory PF 1 Statutory PF 1 Statutory PF 1 Statutory PF 1 Statutory PF 1
Special Allowances advance salary arrears of salary 0 0 0 0 0 0 0 0 0 0 0 0
0
0
0
payable in payable in respect of respect of un service of service of commuted the the current pension preceeding year year
not pertaining to current year while in service of preceeding year
pertaining to current year while in service
annuity from employer
whether a lumpsum payment made remunerati gratuitiously or by way on for of compensn. Or extra work otherwise to the widow or legal hires of employee
compensation
●
Leave encashment Leave encashment Salary in lieu of notice
Fees
Gratuity
Gratuity
Pension
Annuity
Yes ● No
2
Retrenchment over time Voluntary Payments
Professional Tax
click here 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
0
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
0
0
0
0 0 0 0 0 0 0 0 0 0 0 0
0
0
0
0
0
0
CHILDREN'S HOSTEL ALLOWANCE
Month
April May June July August September October November December January February March TOTAL
Amount Received
No.OF Children
0 0 0 0 0 0 0 0 0 0 0 0
Travelling / Transfer allowance
Tax Free
0 0 0 0 0 0 0 0 0 0 0 0
Taxable
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
Month
Receipt
0
Month
April May June July August September October November December January February March
Amount Received
CHILDREN EDUCATION ALLOWANCE
Month
0 April 1 May 2 June July August September October November December January February March
No.OF Children
0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0
Amount Received
Receipt
0
Please select the city Transport Allowance
Conveyance allowance
Utilised
1 April 1 May 1 June 1 July 1 August 1 September 1 October 1 November 1 December 1 January 1 February 1 March TOTAL
Special Allowances u/s 10(14) Daily Allowance while on tour Helper Allowance
Utilised
0
Receipt
0
Utilised
0
Receipt
0
Month
Receipt
0
Utilised
0
Receipt
0
Utilised
0
Delhi
House Rent Allowances
HRA Received
Utilised
0
Taxable Income after exempt 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Research Allowance Uniform Allowance
Rent Paid by employee
Other Allowances
CCA
EA
Fixed Medical
Tiffin
Karnataka
Duty Transport ation
Tribal Area
Any other Servant
1 April 1 May 1 June 1 July 1 August 1 September 1 October 1 November 1 December 1 January 1 February 1 March 0
0
0
0
0
0
0
0
0 0 0 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 1 Municipal Rental Value (a) 2 Fair Rental Value (b) 3 Standard Rental Value (c) Actual Rent that could have been earned if the (d1) 4 property is let through out the year 5 Unrealised rent (d2) (d3) 6 Vacancy 7 Received or receivable rent (d1-d2-d3) 0 0 0 0 0 8 Reasonable Expected Rent 0 0 0 0 0 9 Gross Annual Value 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 Less, Municipal taxes Paid by the assessee 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
6 Location 7
0 0 0
0 0 0
NA 0
0
Type of loan
Period
Housing loan Housing loan Housing loan Housing loan Car loan, for new car Car loan, for new car Car loan, for new car Car loan, for new car Two wheeler loan Education loan Education loan Personal loan
Up to 5 years Above 5 years but up to 10 years Above 10 years but up to 15 years Above 15 years but up to 20 years Up to 3 years (Rs. 7.5 lakh and above) Up to 3 years (below Rs. 7.5 lakh) Above 3 years but upto 5 years Above 5 years but upto 7 years Loan amount up to Rs. 4 lakh Loan amount above Rs. 4 lakh
As on April 1, 2007 As on April 1, 2008 for the AY 2008-09 for the AY 2009-10 <=20Lac >20Lacs <=20Lac >20Lacs 10.25% 10.25% 10.00% 10.25% 10.75% 10.75% 10.25% 10.50% 10.75% 10.75% 10.25% 10.50% 10.75% 10.75% 10.50% 10.75% 11.50% 11.50% 11.50% 11.50% 11.75% 11.75% 11.75% 11.75% 11.75% 11.75% 11.75% 11.75% 12.00% 12.00% 12.00% 12.00% 14.25% 14.25% 15.50% 15.50% 11.50% 11.50% 12.25% 12.25% 13.25% 13.25% 13.25% 13.25% 15.25% 15.25% 15.50% 15.50%
PLEASE ENTER YOUR NAME HERE Perquisites Value of Loans Taken from the Company Housing Loan
Car loan, for new car
PC Loan
Soft Loan
Salary Loan
Education Loan
Phone Loan
Marriage Loan
Two wheeler loan
Other Loan
Other Loan
0
0
0
0
0
0
0
0
0
0
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
Original Loan Amount Co. interest rate
Prescribed interest rate 0.00% 0.00% Differential int 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
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
0
Whether Rent free accomodation provided?
Others
Please Select the city
Specified or not Un specified During the course of Transfer, if yes 1 otherwise 2 If Hotel Accomodation is provided If Located in Remote Area or Off shore No area
No If Furnished please fill this also
Rent free Accommodation
Month
Lease rent paid by employer (in case Accomodation not owned by employer)
Rent Paid by employee
Month
April May June July August September October November December January February March
Total amount received
Gas, Electricity energy or Water Suppy Provided Free of cost
Tax free amount
Taxable
Payment of School Fees of employee's Family Member directly to school or Reimbursement
Recovered From Employee
Month 0 April 0 May 0 June 0 July 0 August 0 September 0 October 0 November 0 December 0 January 0 February 0 March
Amount paid or Payable to Outside agency Recovered or Manufacturing from Cost to employer emplyee
Free education
1 1 1 1 1 1 1 1 1 1 1 1
Month April May June July August September October November December January February March
Payment of School Fees of employee's children directly to school or Reimbursement of fees
No. of Children (Children doesnot include Grand children) Taxable amount
Connectio n in the Net name of Taxable 0 Employee 2 0 0 Employee 2 0 0 Employee 2 0 0 Employee 2 0 0 Employee 2 0 0 Employee 2 0 0 Employee 2 0 0 Employee 2 0 0 Employee 2 0 0 Employee 2 0 0 Employee 2 0 0 Employee 2 0 0 0 0 0 Use of Moveable Assets other than CAR, Computer/Laptops
Month 0 April 0 May 0 June 0 July 0 August 0 September 0 October 0 November 0 December 0 January 0 February 0 March
Gross Taxable
Amount recovered from the employee
Actual Cost to the employer
Items
Month April May June July August September October November December January February March
Cost of Acquisition to Employer
Date of Sale (DD/MMM/YYYY ) Completed Year WDV 0 0 0 0 0 0 0 0 0 0 0 0
Date of Acquisition DD/MMM/YYYY
Month April May June July August September October November December January February March
0 0 0 0 0 0 0 0 0 0 0 0
if following conditions satisfied then it is fully exempted Hospital maintained by employer/ central or state government/local authority/any other person but approved by the government for the 0 treatment of its employees/ approved by the 0 chief commissioner having regard to the 0 prescrived guidelines/ expenses towards the 0 health insurance policy(i.e. Group medical 0 insurance premium for the employees or 0 medical insurance premium for employees and 0 dependent family members. ) 0 0 0 0 0
Taxable
Any other Perquisites Recovered from Employee
Reimbursement of Medical expenses: Hospital maintained by any other person (for example a Private Clinic) medical expenses incurred Taxable perk
Vehicle owned or hired by employer
0 0 0 0 0 0 0 0 0 0 0 0
Sale of Movable Assets to Employee (Fill only the white Highlighted areas)
Type of Asset Decline ItemsBal Decline ItemsBal Decline ItemsBal Decline ItemsBal Decline ItemsBal Decline Bal ItemsBal Decline Items Decline ItemsBal Decline Bal ItemsBal Decline Items Decline Bal Items Decline Bal
JITEN: Please specify whether specified or unspecified employee
April May June July August September October November December January February March
Leave Travel Concession
Month April May June July August September October November December January February March
Hotel Date of Date of If Furnitures Charges Arrival in the Departure owned by the If aquired on Lease Excluding Hotel from Hotel Employer cost of then the lease rent Food and DD/MMM/YY dd/mmm/yy furniture other YY yy services
2 Specified Un specified
Interest free Loan
Taxable 0 0 0 0 0 0 0 0 0 0 0 0
Perk 1 0 0 0 0 0 0 0 0 0 0 0 0
Perk 2
Taxable 0 0 0 0 0 0 0 0 0 0 0 0
Please enter the Valid Date in Valid Format otherwise it may take wrong date
Date of Joining (dd-mmm-yyyy) Date of Retirement (dd-mmm-yyyy) Leave Encashment received (Rs.) leave entitlement per Year (Days) Leave already Taken (Days) Duration of Service Avg salary Entitle ment 10 Month Salary Statutory limit Received Minimum exempted Taxable
7 2/7/2007 February 2007 5/13/2008 May 13 2008 0 1 0.00 10
0.00 0.00 0.00 300000.00 0.00 0.00 0.00
1 2 3 4
Retrenchment Compensation
Month April May June July August September October November December January February March
Month June 2007 July 2007 August 2007 September 2007 October 2007 November 2007 December 2007 January 2008 February 2008 March 2008 April 2008 May 2008 June 2008
Basic
Dearness DA enters Pay which into Commission enters into retirement on fixed % of retirement benefit Turnover benefit
Total
Gratuity Amount Calculated as per Retrenchme section nt 25F(b) of Compensatio Industrial n received Disputes Act Notified limit Taxable 500000 500000 500000 500000 500000 500000 500000 500000 500000 500000 500000 500000 0
Date of Joining (dd-mmm-yyyy) 0 Date of Retirement (dd-mmm-yyyy) 0 Gratuity received (Rs.) 0 Covered by Gratuity Act Covered by Gratuity Act 0 Not Covered by Gratuity Act 0 Duration of Service 0 Avg salary 0 Enter the Full DA amount 0 10 Month Salary 0 Statutory limit 0 Received 0 Minimum exempted 0 Taxable
2/7/2007 5/13/2008
1 1 0 0 350000 0 0.00 0.00
1 0
For calculation Date of retirement (whether on superannuation or otherwise) of leave encashme nt 0 0 Before January 1, 1982 0 0 Between January 1, 1982 and June 30, 1986 0 0 Between July 1, 1986 and December 31, 1986 0 0 Between January 1, 1987 and June 30, 1987 0 0 Between July 1, 1987 and December 31, 1987 0 0 Between January 1, 1988 and March 31, 1995 0 0 Between April 1, 1995 and June 30, 1995 0 0 Between July 1, 1995 and July 1, 1997 0 0 Between July 2, 1997 and April 1, 1998 0 0 After April 2, 1998 0 0 0 0 Statutory limits fixed 0
Amount Rs.
25,500 30,000 73,400 75,600 77,760 79,920 1,30,320 1,35,360 2,40,000 3,00,000
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) Scrip Name
Nos
Purchase Price
Page 5
Date
Selling Price
Date
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) Gains 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
LT/ ST
Tax Rate
Tax 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
0
(STT) is paid should be entered here
Page 8
Sr. No.
1
2 3
4 5 6 7 8 9 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
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.
0
May
June
0
July
0
Aug
0
Sep
0
Oct
0
Nov
0
Dec
0
0
Jan
Feb
0
Mar
0
0
Particulars
Amount Paid For Others (Please Specify the mode of Payment Also.[Cash or Other]) Amount Paid for the Self or Spouse who is a senior Citizen. (Please Specify the mode of Payment Also.[Cash or 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])
April
May
June
Other
Other
Other
July Other
Other
Other
Other
Other
Other
Other
Other
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 (b)
Any other insurer and approved by the Insurance Regulatory and 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
Nov
Dec
Feb
Mar
Other
Other
Oct Other
Other
Other
Jan 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
The taxpayer has incurred an expenditure for the medical treatment (including nursing), training and rehabilitation of a dependent (being a person with disability)
April % DISABLE 1
% DISABLE
The taxpayer has paid or deposited under any scheme framed in this behalf 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
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 200506 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.
1
0
May June July Aug Sep Oct % DISABLE % DISABLE % DISABLE % DISABLE % DISABLE % DISABLE 1
% DISABLE % DISABLE % DISABLE % DISABLE % DISABLE % DISABLE
0
0
0
0
0
For the above purpose, a “dependent being a person with disability” is a person who satisfies the following points— a.
in the case of an individual, dependent means the spouse, children, parents, brothers and sisters of the individual or any of them;
b.
such person has not claimed any deduction under section 80U in computing his total income for the assessment year relating to the previous year;
c.
“disability”* shall have the meaning assigned to it in section 2(i) of the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995
d.
“person with disability” means a person having any “disability” stated above of not less than 40 per cent.
0
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
0
Dec
0
Jan
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
d
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
Feb
0
Mar
0
0
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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
1 ----------Please select----------1 ----------Please select----------1 ----------Please select----------1 ----------Please select----------1 ----------Please select----------1 ----------Please select----------1 ----------Please select----------1 ----------Please select----------1 ----------Please select----------1 ----------Please select----------1 ----------Please select----------1 ----------Please select----------1 ----------Please select----------1 ----------Please select----------1 ----------Please select----------1 ----------Please select----------1 ----------Please select----------1 ----------Please select----------1 ----------Please select----------TOTAL
NB:
Please Select only one donee for each row. The donee Should not be repeated.
Apr
May
0
June
0
July
0
Aug
0
Sep
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
0
Dec
0
Jan
0
nd leave it as "--------Please select----------"
Feb
0
Mar
0
Total
0
0
Particulars
Please specify the percentage of Disablility in the percent dropdown menu TOTAL
April % DISABLE
May June July Aug % DISABLE % DISABLE % DISABLE % DISABLE
0 0
0 0
0 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 united (maybe a citizen of India or foreign country). 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) Seal Signature/Thumb impression of the patient.
Recent attested photograph showing the disability affixed here.
Sd/- (Doctor) Seal Countersigned by the Medical Superintendent/CMO/Head of Hospital (with seal)
Sd/- (Doctor) Seal
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. 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 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 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 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 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 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 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
Please select a State Institution
--Select--
#N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A
#N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A
#N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A
#N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A
#N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A
#N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A
#N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A
#N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A
#N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A
#N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A
#N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A
#N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A
#N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A
#N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A
Address
City #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A
#N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A
#N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A
#N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A
#N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A
#N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A
#N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A
#N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A
#N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A
#N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A
#N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A
#N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A
#N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A
#N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A
#N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A
#N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A
#N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A
#N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A
#N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A
#N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A
#N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A
#N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A
#N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A
#N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A
#N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A
#N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A
#N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A
#N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A