SALE OF HOUSE,LTCG,COST OF IMPROVEMENT,PERIOD OF HOLDING ISSUE

SHARE:

I have a few lay-man queries...

  1. If I have bought a flat in Jan2005 by paying full disbursement - can that be taken as a date of acquisition?
  2. the registration was done only in Feb 2008... !!! Which is the date valid for beginning to count when it gets a long term asset status.
  3. If the price paid to builder is 25 lakhs - sale price is 55 lakhs, the net gain seems 30lakhs... Can one include the registration/stamp duty of 3 lakhs onto the 25 lakhs cost...?
  4. Can I include the approx 5-6 lakhs of interest + fee paid to bank on the home loan as part of cost?
  5. Can I include the cost of woodwork/interiors done on the house as part of cost as well? What is the proof required..?
  6. If the above is not deemed as LTCG yet, what is the rate chargeable as STCG...? Is there a way to save on that STCG...?
  7. If one invests the gain in Bonds under sec54, can those bonds be broken midway before three years without penalty or need to pay LTCG (assuming its used to buy another home)....
  8. since with the sale, I will have to foreclose the loan with my bank, there is an 70-80k foreclosure penalty to be paid as well... Would that be deemed as a cost as well....?
  • Sidharth

  • Very interesting points ,I am trying to answer these queries and if any body has different version than please record in comment section

    Capital gain on capital asset are applicable on transfer of asset sos transfer date will decide what is acquisition date and what is date of sale.so first talk about what is the meaning of transfer.

    transfer, in relation to a capital asset, includes,
    • the sale, exchange or relinquishment of the asset ; or
    • the extinguishment of any rights therein ; or
    • the compulsory acquisition thereof under any law ; or
    • in a case where the asset is converted by the owner thereof into, or is treated by him as, stock-in-trade of a business carried on by him, such conversion or treatment or
    • the maturity or redemption of a zero coupon bond; or
    • any transaction involving the allowing of the possession of any immovable property to be taken or retained in part performance of a contract of the nature referred to in section 53A 25 of the Transfer of Property Act, 1882 (4 of 1882) ; or
    • any transaction (whether by way of becoming a member of, or acquiring shares in, a co-operative society, company or other association of persons or by way of any agreement or any arrangement or in any other manner whatsoever) which has the effect of transferring, or enabling the enjoyment of, any immovable property.

    As per Transfer of property act 1982 scetion 54 ,sale of immovable property shall be registered if property value is more than 100 other wise sale will not be effective.section 54 reproduced as under

    • 54. "Sale" defined
    • "Sale" is a transfer of ownership in exchange for a price paid or promised or part-paid and part-promised.
    • Sale how made: Such transfer, in the case of tangible immovable property of the value of one hundred rupees and upwards, or in the case of a reversion or other intangible thing, can be made only by a registered instrument.
    • In the case of tangible immovable property of a value less than one hundred rupees, such transfer may be made either by a registered instrument or by delivery of the property.
    • Delivery of tangible immovable property takes place when the seller places the buyer, or such person as he directs, in possession of the property.
    • Contract for sale: A contract for the sale of immovable property is a contract that a sale of such property shall take place on terms settled between the parties.It does not, of itself, create any interest in or charge on such property.

    so from above the transfer date of immovable property depend upon two things
    1. date of registration
    2. date of possession of immovable property
    in general practice date of registration and date of possession is same but in case of flat it may be different so if amount is paid and possession is given even registration is pending then transfer date will be date of possession by the purchaser under section 53A of transfer of Property Act as explained in definition of "transfer" under Income Tax Act

    Ans (1) & (2)
    on the basis of above details in my opinion the answer of your point one and two is that if you have taken the possession of the flat/property Jan 2005 itself ,then this transfer will be covered under section 53A of Transfer of property act and possession date will be the date of acquisition /Date of transfer even though registration date is feb 2008 .

    Now lets discuss about what is the meaning of cost of capital asset sold .This has been explained in section 48 of the Income Tax Act.

    48. The income chargeable under the head Capital gains shall be computed, by deducting from the full value of the consideration received or accruing as a result of the transfer of the capital asset the following amounts, namely :
    (i) expenditure incurred wholly and exclusively in connection with such transfer;


    (ii) the cost of acquisition of the asset and the cost of any improvement thereto:

    Further second proviso of the section 48 says that


    Provided further that where long-term capital gain arises from the transfer of a long-term capital asset, other than capital gain arising to a non-resident from the transfer of shares in, or debentures of, an Indian company referred to in the first proviso, the provisions of clause (ii) shall have effect as if for the words cost of acquisition and cost of any improvement, the words indexed cost of acquisition and indexed cost of any improvement had respectively been substituted.


    Cost of Acquisition Means value for which it was acquired.Capital Expenses paid for completing or acquiring the Title of the property are includible in the cost of acquisition.


    Ans :3
    So on basis of above point ,expenses paid for the stamp duty and registration charges are part of the acquisition cost.

    Ans-4 :
    Interest paid for House loan can be treated as cost of acquisition if this has not been claimed as deduction under any head under income tax act as double deduction is not allowed .so if you have not claimed Interest on house loan as deduction under income from house property then you may add this interest cost for calculation of acquisition cost .This result is based on Court judgments and not has been clearly defined in the Act .

    Ans-5

    Cost of Interiors and wood work will be covered under cost of Improvements and allowed as deduction .To claim this expenditure you have reasonable bills of Interior decorator, contractor/ material bill with you.

    Ans-6
    As given in ans 1 & 2 ,your transaction may also be covered in STCG also .if this is the case then capital gain will be included in your other income and tax will be applicable as per slab rate of income tax on total income including STCG.There is no way to save STCG.

    Ans -7
    If you sell the bonds purchased to save tax u/s 54EC before the expiry of three years from the date of purchase ,then Long term Capital gain saved due to purchase of Bonds will be taxable in your hand in the years of selling of Bonds.Even though you have sold it to purchase a new house.

    Here my suggestion is that if you want to purchase house at latter stage as the prices are falling then you can park/invest your money in Capital gain scheme-1988 ,and can withdraw money within the period of three for construction of house and two years for purchase of house to save capital gain tax from sale of residential house.

    Ans-8
    In my opinion ,Foreclosure of Loan has no relation with cost of improvement/acquisition of house so it is not to be included in the cost of acquisition and not allowed as deduction.

    COMMENTS

    BLOGGER: 1
    Loading...

    $show=index

    Name

    . SECURITIES,4,(MNP),2,(TDS)2007-08,1,`,1,01.07.12,23,01.09.2008,1,01.10.2012,2,06.07.2009,3,07.08.2012,1,1 PERCENT EXCISE ITEMS LIST,2,1 sep,1,1% excise,2,10 year nsc,6,10(10C),1,1000 court cases judgements supplied to ITO,6,1000 rupee note,3,11-2008,1,11-2010,1,130 items,1,14.08.2008,1,15 august,2,150 Rs coin,2,15g,9,15h,10,18-12-2009,1,192(1A),5,192A,2,194 I,3,194A,4,194c from 01.10.2009,7,194H,5,194j,12,194LC,3,1981-2007,2,2% cst,1,2% excise,1,2004,1,2008,1,2008-09 FY,1,2010,2,206AA,12,234A 234B 234C,9,234c interest calculator,10,234E,14,23AC,1,23ACA,1,23B,2,24C,3,24q annexure II,4,25 paisa coin,1,271(1)(c),1,271B,2,271H,3,272B,1,27A,1,280,5,280 challan,4,281,4,282,2,283,2,29 AUGUST,2,29.04.2010.,1,29/08/2008,2,29/2008 service tax,2,2g meaning use,1,3 idiots,1,30 MARCH,4,31st March,13,32-2010,1,33 of 2009,1,35(2AA),1,35(2AB),1,3CD,15,3g meaning use,1,40(b),2,43B,4,44 AB EXEMPTED INCOME,1,44AA,1,44AB AGRICULTURE,2,44AB new limit,26,44AB NON RESIDENT,3,44ad,13,46/2012 45/2012,1,49C,1,5 day week,1,5 years post office deposit,5,5/2011,1,50 paisa coin,2,54b,19,54EC,22,54ee,1,54f,20,54gb,1,5th paycommission punjab,1,6 % excise,1,6 crore advance limit,1,6/2005,1,69/2010,1,6th cpc,5,6TH PAY COMMISSION,6,70% of pan etds,7,7th Central Pay Commission,8,8 tips to save tax,2,80C,80,80ccc,3,80CCD,12,80cce,2,80CCF,18,80CCG,6,80d,4,80DDB,11,80EE,2,80G,3,80GG,7,80GGA,5,80GGB,1,80ggc,1,80tta,2,80U,1,85% of pan etds,1,86/2008 DATED 13-08-2008,1,87A rebate,1,89(1),12,89(1) relief calculator,10,9.5 % rate for private epf,8,92E,1,95% of pan etds,5,98 dated 04/01/08,1,aadhaar,3,aakash tablet,1,aam admi,1,aar,1,Aayakar Sampark Kendra,1,abatement,13,abolished,1,ACCOUNT PAYEE DRAFT,2,Accounting,1,ACCOUNTING CODE,11,accounting code for services,6,ACCOUNTING FOR GOVT GRANTS,3,accounting standards,2,ACES,10,ADD IN,1,Add-Ins,2,additional relief in budget 2010,1,adjustment of advance FBT with advance Tax,2,advance rullings,1,advance salary,2,ADVANCE TAX CALCULATOR,10,advance tax challan,18,ADVANCE TAX CUT OFF AMOUNT,12,ADVANCE TAX DATES,18,AFFIDAVIT,2,AG Projects Technologies Ltd RT,1,age 80 addition pension,2,aibea wage revision,1,aibea wage revision latest news,1,aiboa,1,aiboc,1,aiboc wage revision,1,AIG,1,AIR,8,airline ticket booking tds,7,airlines,3,all is well,1,allowances,4,allownces,4,alphabet of inspiration,1,alteration on check allowed,3,alternate minimum tax,4,AMENDED 3CD,8,amendment in companies bill 2011,2,amendment in gratuity act 2010,5,amendment in registration service tax,4,AMENDMENT IN SERVICE TAX ON RENT,6,amendment to finance Bill 2010,1,AMNESTY SCHEME 2007,2,amt,2,Anna Hazare,2,anna hazzare bill vs govt lokpal bill,1,appeal,15,apply for new pan card against old pan card,2,aqb,1,arbitration,2,arrears of salary,4,arrears of sixth pay,6,ARRERS TAX,2,AS-12,1,ASBA,1,assessee in default,2,ASSESSMENT REOPENING,5,ASSESSMENT YEAR 2008-09 REFUND,1,atm,9,atm 100 per day,2,atm cash without card,2,atm tips,7,atm wrong debit,1,audit cases itr filing,2,audit limit enhanced,13,Audit Questionaire,1,AUDIT REPORT,40,AUS VS IND.INDIA VS SL,1,Automated teller machine,1,AUTOMATION OF CENTRAL EXCISE AND SERVICE TAX,7,ay 2010-11,1,bad debts,2,Bank,5,Bank account,13,bank audit,3,bank audit 2012,1,bank charges,14,BANK SALARY,2,bank strike 06/07/09 and 07/07/09,1,banking law amendment,1,banknotes,6,banks npa provisioning,3,BARE ACT,4,bare rules,1,BASE RATE BY BANKS,2,bcct,1,BIMAL JAIN,221,biometric pan card,2,black and white form not acceptable,2,black money,13,BLOCK PERIOD,1,blogging,1,bobay refund,1,BONUS,2,bonus share,2,book discount,5,BOOK ON EFILING,1,BOOK REVIEW,1,books of accounts,4,BOOMING INDIAN ECONOMY,3,both House rent allowance,7,both hra and house loan,15,Brass Scrap,2,BRIBE CASE,1,BROKER,2,BSE,1,bsnl broadband,1,bsnl broadband usage,1,bsnl land line sms alert,2,BSR CODES,3,BUDGET 2009,18,budget 2010,28,budget 2010-11,4,budget 2011,13,BUDGET 2012,38,budget 2013,17,BUDGET 2014,39,BUDGET 2014 CONTEST,6,budget expectations,7,BUDGET HIGHLIGHTS,11,budget live on computer,4,budget live telecast,4,budget notification,1,budget on tv,1,budget speech,12,BUDGET SPEECH DOWNLOAD,2,Budget-2014,2,Budget-2015,45,BUDGET-2016,71,BUDGET08,5,Business,4,BUSINESS AND PROFESSION MEANING,1,BUSINESS COVERED UNDER 44ab,2,BUY HOUSE,3,C FORM,5,CA CAN ONLY AUDIT MVAT,4,CA CLUB INDIA,1,CA GIRISH AHUJA,3,CA NITIN GUPTA,5,CA PARDEEP JAIN,5,CA ROHIT GUPTA,4,ca services,3,CA sudhir Halakhandi,1,CA Swapnil Munot,11,CA Vikas Khandelwal,9,calculate arrear,1,CALCULATE NEW PAY,2,calculate your emi,4,calculation of tax on salary arrears,4,CALCULATOR,55,CALCULATOR REVISED,1,capital asset,3,capital formation huf,3,Capital gain,32,capital gain account scheme 1988,9,CAPITAL GAIN INDEX,29,capital gain on repayment of loan,2,capital gain on tenancy rights,1,capital goods,2,capital revenue,1,CAPITAL SUBSIDY,3,CAR LOAN RATE INCREASE,7,carry forward of losses in late return,4,cas,1,cash flow statement,1,CASH PAYMENT DIS ALLOWANCE,3,CASH PAYMENTS EXCEEDING 20000,3,CASH SUBSIDY,2,cbdt,12,cbec,8,CBI ARRESTED,1,centeral sales tax rate,2,CENTRAL PAY COMMISSION,6,CENTRAL PROCESSING CENTER,2,CENTRALISED PROCESSING OF RETURNS,1,Cenvat,61,CENVAT Credit Rules,78,cgas 1988,3,challan,6,challan 281,10,CHALLAN 289,1,challan correction,8,challan Form 17,11,CHALLAN STATUS INQUIRY,1,change,1,change in cst rate,5,change in excise duty rates,9,CHANGE IN PAN ADDRESS,3,CHANGE IN PAN DATA,6,change in tds rates in budget,12,changes,1,CHANGES IN SERVICE TAX ACT,55,changes in new itr forms,10,CHANGES IN TDS,9,CHARGES ON CASH PAYMENT OF CREDIT CARD BILL,2,charitable organisation,3,check name from PAN,2,check tds deducted online,3,Cheque,11,cheque bounce,7,cheque payment before due date,8,cheque tender date /realisation date,4,Cheque Truncation,7,CHEQUE VALIDITY,8,child care leave,1,CHILD DEPENDENT PREMIUM,1,CHILD MARRIED PREMIUM,1,child plan,1,childeren name,1,children education allownces,7,chip based atm card,4,cibil,6,cibil for companies,3,CII 2007-08,1,CII 2008-09,2,CII 2010,1,cii 2012-13,1,CII2011-12,1,cin,2,CIRCULAR 3/2010 DT 2.03.2010,1,CIRCULAR 8-2010,1,CIT v. Emilio Ruiz Berdejo (2010) 320 ITR 190 (Bom.),1,cloning of atm card,1,clubbing of income,2,COLLECTION CHARGES,1,COLOR SCHEME,1,COMMISSION ON SMALL SAVINGS,2,common error in 2009-10,1,common error in itr 4-5-6,3,compa,1,companies bill 2012,2,COMPANIES RATE,2,COMPANY BILL 2011,6,company deposit,5,Company Law Settlement Scheme,5,COMPANY REGISTRATION,3,complusory payment of taxes,1,Composition scheme service tax,2,COMPUTER AS FAX MACHINE,1,computer sytem at ito office,1,CONCEPT PAPER,1,configure yahoo mail in outlook express,7,consolidate account statement,5,construction purchase of house,9,Consultancy Service,1,Consumer Price Index,2,continues services,1,CONTRIBUTION TO NEW PENSION SCHEME,7,CONTRIBUTORY PENSION FUND,2,CONVERT FIGURES INTO WORD EXCEL,8,COPARCENER,1,CorpMcash,1,corporation bank,3,correction etds,10,CORRECTION IN PAN DATA,8,correction in section,4,CORRECTION RETURN,6,CORRECTION RETURN.ETDS,7,cost accounting,4,cost audit,5,cost inflation index,16,cost inflation index 2012-13,2,COST INFLATION INDEX FY 2010-11,1,COST INFLATION INDEX FY 2011-12,1,COST OF INDEXATION CALCULATOR,5,court case in entry tax punjab,2,cpc phone number,6,cpf,6,Credit card,12,CREDIT CARD BILL PAYMENT ICICI BANK,6,credit scores,1,cricket team,1,critical illness,1,CROSSED DEMAND DRAFT,2,CRR,14,crr reducred,1,CS DIVESH GOYAL,59,CST,12,CST 3% OR 2 %,3,cst act 1956,1,cst form,6,CST FORM STATUS,1,cst rate changed,3,CST REDUCE RATE,4,ctt,3,currency,2,CURRENCY TRADING ILLEGAL,1,custom,4,custom changes in budget,11,cusual leave,1,DA MERGE,2,da rate,16,da rate 01.07.2012,4,da rate january 2013,4,da rate july 2012,3,da rate wef 01.01.2012,4,date extension,4,DDO ASK RENT RECIPT,1,ddt,4,dearness allowance,14,Debit card,6,DEBT EQUITY RATIO,1,debt funds,6,debt trap,1,declared goods,1,DEDUCTION 80C,6,deduction for higher studies,2,deduction on saving bank interst,2,deduction u/s 80DD,3,Deemed income of employee,1,deemed services,1,defective return,2,defence officers,1,defence pay,1,defence pay scales,2,DELAY IN FILING,3,delete ledger in tally,1,DELHI HIGH COURT,11,demat,3,deposit tax of two quarter in single challan,3,depreciation,13,depreciation on car,3,depreciation on commercial vehicle.,2,DEPRECIATION ON INTANGIBLE ASSETS,3,depreciation rate,12,depreciation rate 2009-10,3,DETAIL AFTER E FILLING,1,DETAIL OF TIN,1,Determination of value,1,DIFFRENT TYPE OF TAXES,1,digital signature,9,din,4,direct payment in bank account,1,DIRECT SUBSIDY,4,direct tax bill,6,direct tax changes in budget,17,direct tax code,39,direct tax code 2009,6,dis,1,Disability insurance,2,discussion Paper,4,distribution of salary,2,dividend distribution tax,2,dividend striping,1,dnd,1,do not call.,1,document identification number,1,document ientification number,1,documents required for service tax registration,5,domestic transfer pricing,5,donation,2,dot,1,double taxation,1,dow jones,1,download,1,download 89(1) relief calculator,5,download direct tax code 2012,10,download form 16A,7,download fvu,28,download idfc INFRA BONDS FORM,1,draft reply,1,drawback rates,2,dtaa,4,dtc,10,DUE DATE AY 2010-11,2,due date ay 2011-12,3,due date extended,45,due date extended to 31.08.2012.,2,due date for service tax return,34,due date form 16,17,due date form 16a,9,due date June,2,due date march tax,7,due date of return 2008-09,3,due date pf esi,6,due date to deposit tds,15,DUE DATES,12,DUE DATES CALENDAR,6,DUE DATES CALENDER,8,DUE DATES INCOME TAX,21,DUE DATES SERVICE TAX,41,DUE FAMILY PENSION,1,DULICATE PAN,1,DUPLICATE TAN,5,dvat,8,e book Income Tax rules,3,e book on service tax,22,E ERA OF TAXES,1,e filing do and don'ts,7,e filing of audit report,10,e filing processing status,8,e filing software excel free,4,e filing through evc,7,e filing utilities,6,e mode for notice to shareholder,1,e notice to share holder,1,e payment of epf,5,E PAYMENT OF EXCISE DUTY,2,e payment of income tax,5,E PAYMENT OF SERVICE TAX,4,e payment of tds,8,E STAMP DUTY,1,e tutorial for TAN registration,3,E-1 FORM,1,E-1 SALE,6,e-commerce,1,E-FILE SERVICE TAX RETURN,18,e-Intermediary,1,e-payment from friends account,2,E-PAYMENT OF SERVICE TAX,8,e-payment of taxes,5,E-SEVA BY ICAI,4,e-TDS/TCS statements,2,earn from home,1,earned leave,1,Easy Exit Scheme,1,ebay,1,EBOOK,39,EBOOK ON SERVICE TAX,23,economic survey,5,economic survey 2010,3,economic survey 2011,2,economic survey 2012,1,Edible Oils,1,EDITABLE INCOME TAX FORM,1,education cess,6,EDUCATION LOAN,3,eet,4,EFFECTIVE DATE CST RATE REDUCTION,2,effective date of allowncs,2,efiling errors,5,efiling free,2,efiling income tax return,27,efiling of excise return,6,efiling registration problem,18,Electricity act,2,ELECTRONIC FOREX TRADING,1,Electronic Verification Code (EVC),7,elegent card on holi,1,ELSS,11,EMANAGEMENT OF TAXES,1,EMI CALCULATOR,7,empanelment as branch auditor,1,EMPLOYEE PROVIDENT FUND,5,employee state insurance,1,employee state insurance act 1948,1,employee state insurance act Limit,1,employer e sewa,4,eMudhra Consumer Services,1,entries r off in 50 paisa,1,entries rounded off in rs,1,ENTRY TAX,4,entry tax punjab,2,epf,43,epf challan,22,epf claim,11,epf e passbook,8,EPF FAQ,29,epf int rate 11-12,6,epf interest exemption,11,epf interest rate,19,epf interest rate for fy 2010-11,8,epf limit,7,epf online,12,EPF ONLINE CHALLAN GENERATION,4,epf statement,6,EPF TRUST,1,epf withdrawals,12,epfo,23,equal monthly installments,2,equity funds,5,ER-1,2,ER-2,2,er4 form online,1,error in etds return,10,error in st-3,5,esi,5,esi contribution,3,esi limit 10000,1,esi limit 15000,4,esi limit from 01.05.2010,1,esi return,1,ESOP,3,ETABF,1,ETAX,2,etcs,10,etds,32,etds correction,17,etds defualts,2,etds due date,9,ETDS FVU 3.1,3,ETDS PAYMENT,3,ETDS Q4 ANN II,3,etds retur with insufficient pan,2,etds return,21,ETDS RETURN DUE DATES,24,etds return less deduction of tax.,2,ETDS RTEURN SOFTWARE,2,etds software,5,etds without pan,5,etrip,1,Excel,10,EXCEL 280,2,excel add in,1,EXCEL CII,4,excel form 16,9,EXCEL SHORT CUTS,8,excel software,2,excell add in,4,EXCESS TDS,7,Exchange-traded fund,2,exci,1,excise,8,excise changes in budget,16,EXCISE FORMS,1,excise notification,1,Excise on branded goods,2,excise on utensils,1,excise rate reduced,4,EXCISE REGISTRATION,4,exclusion from capital asset,1,exempted capital gain,6,exemption limit increased,3,EXEMPTIONS IN FEW SERVICES,2,exice duty on new items,1,EXIDE CASE CALKUTTA HIGH COURT,2,EXPANSION OF EXISTING SERVICE,1,EXPLANATORY NOTES TO FINANCE ACT(2) 2009,1,export,16,EXTENSIBLE BUSINESS REPORTING LANGUAGE,1,extra level security in credit card,2,face book url,1,face book username,1,facebook,2,fake prize money,3,family pension,6,FAQ,24,faq on fbt on esop,3,FAQ VAT,8,fast facts,1,father can claim for son studies,1,FAX FROM COMPUTER,1,FBT,6,FBT CALCULATOR,3,fbt challan,1,FBT ON ESOP,4,fc(r) ACT,1,fd interest rate,4,fdi in insurance and telecom,4,fdr,11,FEMA,2,FIGURES TO WORDS,2,fii,1,file free etds statement,1,file validation utility,3,Finance,2,finance act,6,Finance Act (2) 2009,2,finance act 2010,1,Finance act 2011,1,FINANCE ACT 2012,4,finance bil 2012,6,finance bill 2010,3,finance bill 2011,3,finance bill in lok sabha,6,finance bill top news,1,finance bill(2) 2009,1,Finance Minister,6,finance ministry,3,financial adviser,5,financial crises,1,FINANCIAL PLANNING,14,Financial Services,2,first class rail passenger fare from 01.10.12,3,first discussion paper on gst,4,first name in pan card,2,first quarter fringe benefit tax adjustment,1,fiscal cliff,1,FIVE IN ONE,1,FIVE IN ONE TAX CALCULATOR,1,Fixed deposit,14,fixed maturity plan,6,FLOW CHART ON FBT ON ESOP,3,fm speech on 07/05/2012,1,fmc,1,FMV OF ESOP,2,FMV UNLISTED COMPANY ESOP,2,FN 275-192-2009,1,FOREIGN COMPANT FBT ON ESOP,1,foreign direct investment,1,foreign dividends,2,foreign exchange money changer service tax,3,foreign individual in shares,1,Forensic Auditing,1,Forex derivatives tax,3,forex trading,3,forget password,2,Form 10E,1,FORM 16,17,FORM 16 A SOFTWARE,5,FORM 16A,15,FORM 16A FROM ETDS FVU,3,form 16A from fvu,1,form 16a from nsdl,6,FORM 16A GENRETION SOFTWARE,3,FORM 16A PDF,2,fORM 16aA IN FIVE MINUTES,1,form 18 punjab vat act,1,form 26as,31,form 26q,4,form 26q online free,4,form 29C,1,form 49a excel/pdf/online,5,formation of huf,9,forum site,1,FORWARD CONTRACTS ACT 1952,1,fpo,1,fraud mail,4,free auto filler for epayment of taxes,4,FREE CHALLAN SOFTWARE,2,free e filing Income tax return 11-12,2,free epayment auto filler of challan,3,free etds return,12,free etds software,7,FREE INCOME TAX ACT,2,free income tax return,3,free itr-1,7,free itr-2 e filing,3,Free online Books of Direct Tax for F.Y.2008-09,2,free online greeting card holi,1,free samples,2,FREE SOFTWARE,1,FREE SOFTWARE FOR ETDS,4,FREE TOOLBAR WITH SEARCH,2,Fringe Benefit Tax,2,full partition of huf,2,future and options,7,fvu,6,FVU 2.130,1,FVU 2.131,1,fvu 2.216,1,fvu 3.0,1,fvu 3.2,1,fvu 3.3,2,fvu 3.4,1,GAAR,7,GAIN ON SALE OF SHARES,16,GAR-7,2,gas cylinder,1,GAZETTE NOTIFICATION,4,gdp,1,General anti avoidance rule,4,general provident fund,1,generation company,1,GIFT BY NRI,5,gift deed to huf,7,gift from relative,14,gift in kind,13,gift on marriage,10,gift tax,18,gmail,2,Goal calculator,2,gold bond scheme,7,gold deposit scheme,5,GOLD LOAN,10,Gold Monetization Scheme,5,gold silver rates 10 years,4,Goods and Services Tax,22,GOODS TRANSPORT AGENCY ABETMENT,9,goods transport agency service tax,9,GOOGLE SEARCH,1,google tool bar,1,Gopal Kumar kedia,1,got approved from president,1,GOVT NOTIFICATION CST,2,gpf interest rate,3,gpf interest rate 8.6 %,1,gpf interest rate 8.8 %,1,gratuity,9,gratuity limit enhanced,4,Green-channel banking,1,GREETING CARD ONLINE,3,GROSS RECEIPT MEANING 44ab,6,GST,36,GTA,8,guarantee Nav,1,guidelines for selection of cases,3,gujrat vat act,1,half pay leave,1,HAPPY DIWALI,4,HAPPY NEW YEAR,5,HBA-HRA,7,hdfc bank,5,Health care,1,Health insurance,13,health plans,3,health service,2,help on tax,1,HIGH VALUE TRANSACTION,2,HIGH-VALUE TRANSACTIONS,2,HIGHER SECONDARY CESS,6,HIGHER TDS WITHOUT PAN 01.04.2010,3,HINDU UNDIVIDED FAMILY,7,hiring motor vehicle,2,holi card,1,holiday,4,holiday on election day,3,holidys,2,Home insurance,4,home loab,1,HOME LOAN,19,hospitals,1,house budget,1,house completion,3,house loan 150000 or 30000,5,house loan and tax svaing,16,house loan at discounted rates,7,house loan on two houses,7,house loan reduuced,2,house property,9,house valuation,5,house wife,1,how to calculate income on salary,1,how to calculate new basic,1,how to calculate new da rate,5,how to claculate income on salary,8,how to file correction statement,6,how to fill date column in punjab vat form 18,2,HOW TO FILL ITR-2,1,how to fill tds challan 280,9,how to invest in Mutual funds,8,how to pay service tax online,4,HOW TO SELECT ITR FORMS,2,How to use atm,4,HRA and house loan,13,HRA AND TRANSPOT DEDUCTION IN Q4 SALRY RETURN,2,HRA CALCULATION,8,HRA CALCULATOR,10,HRA EXEMTION,6,HRA FAQ,6,HSC ACC CODE,2,huf and 54B,5,HUF CAPITAL,4,HUF CONTRACT POWER,1,huf creation deed,4,HUF DEFINITION,4,huf formation,5,HUF KARTA,4,huf member name,2,HUF PARTITION,3,HUF TYPE,1,ICAI,38,icai suggestions,6,ICAI tool bar,5,ICES,1,ICICIBANK CREDIT CARD,7,idfc infra bonds,3,ifci,3,IFRS,2,ifsc,1,iifl,1,immovable property,12,implementation of report,2,import,3,IMPORTANT DUE DATES,7,INCOME FROM HOUSE PROPERTY,12,Income from Mutual funds.,10,income from other source,1,income from share equity,8,income processing pending,1,Income tax,9,income tax slabs fy 2008-09,1,INCOME TAX ACT,2,INCOME TAX ACT EBOOK,2,income tax act tds 194C,3,Income tax benefit in budget,1,INCOME TAX CALCULATOR,16,INCOME TAX CALCULATOR 09-10,5,income tax calculator 12-13,2,Income tax calculator 2011-12,3,income tax case selection,1,income tax changes in budget 2010,1,income Tax circular,1,income tax circulars from 1961,1,income tax code 2009,1,income tax due date extended,4,INCOME TAX FORM FILLABLE,1,income tax forms,5,income tax help tool bar,2,income tax notice on late deposit of tds,1,Income tax notification,3,income tax notification from 1961,1,income tax office,3,income tax payment through atm,1,income tax rate chart. i tax rates 12-13,3,income tax rates after budget 2012,2,income tax rates fy 2013-14,1,income tax refund,26,income tax return,22,INCOME TAX RETURN 16-17,8,income tax return 2011-12,9,INCOME TAX RETURN 2015-16,64,income tax return due date,17,INCOME TAX RETURN EXEMPTION,6,income tax return form,5,INCOME TAX RETURN FORM 12-13,16,INCOME TAX RETURN FORM EXCEL,4,income tax return form itr-2,1,income tax return last date,4,Income tax rules,7,INCOME TAX SLAB,7,income tax slab in dtc,1,income tax slabs,6,INCOME TAX SLABS AFTER BUDGET,3,income tax ules 9th amendment,1,INCOME WISE ITR FORMS,2,INCOMETAX 6TH PAY,2,inconsistancies in etds returns,10,inconsistencies in etds returns,3,INDEMNITY BOND,1,India against corruption,3,india budget,2,INDIA VS AUS,1,India win world cup,1,INDIAN BANK CHARGES,7,INDIAN INCOME TAX CALCULATOR 2007-08,1,indian rupee,3,indirect tax proposals,4,INDIVIDUAL HUF TAX RATES,5,indusind bank,1,INFLATION INDEXED NATIONAL SAVING SECURITIES,1,infosys,1,infra bonds limit increased,1,infrastructure Bonds,13,inoperative accounts,7,INPUT SERVICES,4,instruction no 9/2010,1,INSTRUCTION TO FILL ITR-2,1,Insurance,13,insurance claim,2,Insurance policy,9,intangible assets,1,INTER BANK MOBILE TRANSFER,7,inter haed loss adjustment,2,interest,1,interest free laon,1,Interest from bank,3,interest on borrowing capital,3,INTEREST ON HOUSE LOAN,26,INTEREST ON LATE DEPOSIT,12,INTEREST ON LATE GRATUITY PAYMENT,1,interest on ppf account,15,interest on self occupied house,1,interest on small savings,7,interest rate on late deposit,3,interest rate on tds late deposit,3,interest taxable on saving,3,interim budget,5,internal auditor,1,international taxation,6,INTIMATION U/S 143(1),6,Investing,4,Investment,4,investment in shares,2,Investment management,6,investment yogi,1,IPL 2011,1,ipo,5,IRDA,22,irds,1,it calculator 2009-10,1,itat,5,Itax calculator ay 2011-12,2,itax calculator fy 10-11,1,itns 280,2,itns 281,1,itns 282,1,itns 283,1,itns281,2,itr -3 excel 2010-11,1,ITR 11-12,2,itr 2 excel,2,itr 2 rpu,3,itr 4 e filing utility,4,itr 4 fy 2010-11,1,itr 4 rpu,1,ITR EFILING SOFTWARE,10,ITR FORM 12-13,5,itr form 13-14,16,itr form 2 ay 2011-12,1,itr form 2008-09,4,itr form 2011-12,4,itr form 2013-14,1,ITR FORM SAHAJ,14,ITR FORM SELECTION,3,ITR FORM SUGAM,6,itr forms,22,itr forms ay 2009-10,4,ITR RPU 2010-11,2,ITR RPU AY 2008-09,2,ITR RPU AY 2009-10,1,ITR SOFTWARE,3,itr sugam,5,ITR V STATUS,4,ITR WORD FORMAT,1,itr-1 2010-11 ay,6,ITR-1 EXCEL 08-09,2,ITR-1 EXCEL 11-12,1,ITR-1 rpu in excel free,1,ITR-2 AY11-12,2,ITR-2 EXCEL 08-09,2,itr-2 excel 2010-11,4,ITR-2A,1,ITR-3 EXCEL 08-09 AND ITR 4 EXCEL 08-09,1,itr-3 rpu,1,itr-4 efiling .itr-5 efiling,5,ITR-4S SUGAM,3,ITR-5 EXCEL,2,itr-6,1,ITR-7,2,ITR-V,26,itr-v status,19,jan 2012 da rate,3,jan lokpal bill,5,jan lokpal vs lokpal bill,2,JAVA BASED INCOME TAX RETURN FORMS,1,JCO,1,Jewellery,5,job switch,2,Job work,4,joint employment,1,joint name,4,judicial decision,1,karnataka high court case,5,key highlights,1,kisan vikas patar,1,KNOW ALL ABOUT TDS,1,KNOW PAN STRUCTURE,5,know the ip address of sender yahoo mail,3,KNOW YOUR,10,KNOW YOUR CST NUMBER,5,know your customer,6,KNOW YOUR DIVISION CODE,1,know your epf balance,12,know your ip address,1,KNOW YOUR LOCATION CODE,2,know your pan,16,know your pan address,2,KNOW YOUR PPF,10,know