REVISED 3CD AND VARIOUS ISSUE OF 3CD

In exercise of the powers conferred by section 295 read with section 44AB of the Income-tax Act, 1961, the CBDT through its Notification No. 36/2009, dated 13-4-2009, has inserted a new clause 17A in Form 3CD in Appendix-II of the Income Tax Rules, 1962.

Amount inadmissible u/s 23 of MSMED Act, 2006
The tax auditor is required to state the amount of interest inadmissible under section 23 of the Micro, Small and Medium Enterprises Development Act, 2006.what are steps which auditor should take in this regard and major points of all other clause in form 3CD is given under in the online pdf file ,which you can also download by clicking more option in the sheet.Direct link to form 3CD is given hereunder

download editable form 3cd

TAX AUDIT BY SANJAY KUMAR AGARWAL http://www.simpletaxindia.org/

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2ND INSTALLMENT 60 % RELEASED ISIXTH PAY COMMISSION I MINISTRY OF FINANCE ORDER

Good News For all

Ministry of Finance today issued office memorandum no F.No.l/l/2008-IC dated 25.08.2009 wide which it has been notified that second installment of 60% arrears of sixth pay commission be paid to Govt.employee immediately .

Further it is notified that in case of entrants after 01.01.2004 in Govt ,arrears may be released only after individual application forms for registration to the New Pension Scheme have been obtained by the DDO/PAO from the concerned Government servant.

Moreover there is no compulsion to transfer these arrears to GPF account and employee are only advised to transfer their arrears to GPF accounts .Complete Notification is Given below

Regarding payment of arrears to pensions Department of Pensions and Pensioners' Welfare has directed for issuing orders for releasing 60% of the arrears in the case of pensioners.This circular & railway circulars to release the arrears has also been released .Download link is given below

F.No.l/l/2008-IC

Government of India

Ministry of Finance

Department of Expenditure

Implementation Cell

Subject:Payment of second instalment of arrears on account of implementation of Sixth Central Pay Commission's recommendations.

As communicated vide this Department's Resolution No.l/l/2008-IC dated 29th August, 2008, the Government had decided that the arrears on account of implementation of Sixth Central Pay Commission's recommendations will be paid in cash in two instalments - first instalment of 40% during the year 2008-09 and the remaining 60% in the financial year 2009-10. The first installment bas already been paid in 2008-09. It has now been decided that the remaining 60% of arrears may now be paid to the concerned Government servants.
2.Further, as already stipulated vide this Department's O.M. No  (2)/ EV/2008 dated 17th August, 2009,(2.23MB) in the case of post-Ol.01.2004 entrants into the Central Government, the second instalment of arrears may be released only after individual application forms for registration to the New Pension Scheme have been obtained by the DDO/PAO from the concerned Government servant.
3. As in the case of the first instalment of arrears, Government servants will be permitted to deposit their arrears in their GPF Accounts. Though not mandated, Government servants are encouraged to deposit their arrears in their GPF accounts.

( ALOK SAXENA)

DIRECTOR

Department of Pensions and Pensioners' Welfare - for issuing
orders for releasing 60% of the arrears in the case of pensioners.
download Arrears release order for pensioners
Download arrears release order for Railway employees
DOWNLOAD COMPLETE NOTIFICATION
Tags:sixth pay commission, 6th pay commission, sixth pay commission latest news, ministry of finance india, dopt ,60% arrears ,payment of balance arrear,6th pay commission arrear,sixth pay commission arrear 60%,MOF,ministry of finance order or 60 % balance payment ,balance payment of arrears ministry of finance,sixth cpc,6th cpc,sixth cpc,sixth centeral pay commission,latest news on sixth pay commission,latest circular on sixth pay commisson,second installment of sixth pay commission,finmin

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SERVICE TAX REGISTRATION PROCEDURE AMENDMENT IN REGSITRATION

The provisions under service tax with regard to registration not only require the assessee to register himself when he starts providing a taxable service, but also to amend his certificate of registration every time there is a change in his business profile. He is also required to state at the time of registering as whether he wants to opt for centralized registration or not. This option can be exercised even at a later date in which case, he would have to get his Registration Certificate amended. Apart from a service provider, even a service receiver who is liable to pay service tax u/s 68(2) of Chapter V of Finance Act 1994 would be required to register himself under service tax for the purpose of paying service tax. The requirement as to registration would also extend to an Input Service Distributor who would want to distribute Cenvat credits on inputs, input services or capital goods to the unit providing taxable service or engaging in manufacturing of dutiable final products. The procedures with regard to registration under service tax in each of the scenarios would basically be the same with very minor changes which would be evident on the application for registration.



What is the procedure for registration?

1. The assessee shall make an application in form ST 1 (DOWNLOAD ST-1 IN EXCEL)to the Superintendent of Central Excise in duplicate. 
2. The application shall be filed within 30 days from the date of providing taxable service and shall bear the address sought to be registered 
3. The application should be filled up carefully without errors and columns and boxes which are not applicable may contain “NA” stated across them.All the taxable services provided should be mentioned on the application and there would not be separate applications for each of such taxable services
4. The Form should be signed by the director/partner/sole proprietor as the case may be or the authorized signatory.
5. The application shall be accompanied by copies of the following documents -
• Self certified copy of PAN, (where allotment is pending, copy of the application for PAN may be given)
• Copy of MOA/AOA in case of Companies
• Copy of Board Resolution in case of Companies
• Copy of Lease deed/Rental agreement of the premises
• A brief technical write up on the services provided 
• Registration certificate of Partnership firm
• Copy of a valid Power of Attorney where the owner/MD/Managing Partner does not file the application
6. Once filed, the acknowledgement for having filed the application is to be obtained on the duplicate copy for one’s own reference
7. 7. If the Particulars stated in the Form are correct, then the registration certificate would be provided within a period of seven days. Where not so provided, the registration is deemed to have been granted.

How is centralized registration different?

Centralised registration is opted for in a case where the accounting and billing operations of the assessee are centralized in an administrative office which may be a branch or Head Office despite the services being provided from more than one location. The premises that is registered here is the one where the centralized accounting and billing is done. This decision is at the option of the tax payer and he can also opt to have
multiple registration which however may not be advisable.The procedure would be the same as explained above with a few exceptions -

• The registration in case of centralized registration would be granted by the Commissioner of Central Excise having jurisdiction over the centralized premises 
• The registration formality at the department’s end takes a little longer than the period stated above and the concept of deemed registration need not apply here 

The following documents are required in addition to the documents needed under the
aforesaid procedure -

• a. Proof of address of each such premises or branches for which centralised registration is sought 
• b. Proof of address of branches, new offices opened if any 

How to make amendments with regard to changes in particulars?

Amendment would be required where there is any change in the particulars furnished in the ST 1 at the time of registration.

•  The changes shall be intimated to the department within 30 days of such change 
• The fact that the ST 1 is being filed for an amendment, should be clearly highlighted on the form 
•  The assessee shall submit a certified copy of the Registration Certificate 
•  The application may also be accompanied by a covering note explaining the circumstances that led to the change with copies of relevant documents being given.

The above material is Extract from E-Book on service tax(if you like above information download it fully ,its free to download
Book name:FUNDAMENTALS OF SERVICE TAX MADE EASY 
Author:Madhukar N Hiregange (B.Com, FCA, DISA, CISA) & Srikantha Rao T ( B.Com, ACA )
Download Complete Book on service tax as updated by finance act 2009 From here

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E-BOOK SERVICE TAX -BUDGET 2009 UPDATED

Once again I have come up with a new Ebook.This e book is on service tax as updated by Finance Act and very useful for every body.Simple language has been used where ever possible and its help full in concept clarity also.The major benefit of this book is that its updated bu Finance Act 2009 provisions.Book name:FUNDAMENTALS OF SERVICE TAX MADE EASY 
Author:Madhukar N Hiregange (B.Com, FCA, DISA, CISA) & Srikantha Rao T ( B.Com, ACA )
The Book is Free to download and distribute.(feed read Kindly visit blog to download the book,No registration required)

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Finance (No. 2) Act, 2009 assented by President (Act No 33 of 2009)

Finance Bill (2) 2009 has been assented by President .I am not going in the details the whole text of the act is given below for your ready reference .you can record your comment in comment section given below.Download link is Given below(at the end of post)

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DEPOSIT TAX ONLINE THROUGH ATM

E-payment of TDS is mandatory for All type of assesses as per New Tax rules .More over advance tax ,self assessment tax is also to be deposit mandatory through e- payment made for certain category of assesses.E payment of taxes ,generally required Internet ,Online bank Account but most of the assesses who has little knowledge of Internet or have no access to the internet have to face difficulties in depositing Tax online .Few of them hiring professionals to deposit  tax on their behalf.

Now a Good news for all above said assesses .Corporation has come up with a scheme ,by which a person can deposit Income tax through ATM also.To get this facility the person must have a account with Corporation bank.This facility can be availed by any corporation bank customer who has Debit card.

To avail this facility you have to register at corporation bank branch with prescribed details.
After registration ,you can deposit tax through Corporation bank ATM.
after completion of the transaction ,Receipt will be generated which will reflect CIN along with other details.
A sms and Email will also be sent to to you showing details of your transaction and soft copy of the Receipt of the tax..so get registered your self Now & take the benefit.

Read full details from below.(please wait to load )(email reader read details at blog)(set Zoom level to 200%)
cb

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SUBMIT ITR-V IN 60 DAYS ,BY 30 SEP,2009 WHICHEVER IS LATER

voluntarily e -filing is increasing day by day .Most of the IT savvy ,salaried class is interested in efiling of Income tax return.Most of return filled voluntarily are without digital signature.Assesses who has filed their ITR form in electric form without digitar signature ,should submit their verified ITR-V to Bangaluru CPC within a period of 30 days through ordinary post .But it has been observed by the depart that ITR-V received at the  Bangaluru office are much less than the return Uploaded .This may be due to ignorance of the Assesses or due to postal delay etc.Now department has extended the time to 60 days from 30 days.More over person who has e filed their return
between 01.04.09 to 31.07.2009 may send their verified ITR-V up to 30.09.2009.Now what you should do.

1. If you have not sent your ITR-V to CPC ,Bangalore office then print your ITR-V now (how to print ITR-V after uploading -Read here)and after verifying the same send it to the office by ordinary post(complete office address Given below).
2. If you have already sent the ITR-V then check status of your ITR-V now (how to check status Of ITR-V),if updated 

Read full text

The Central Board of Direct Taxes had, vide circular No.3/2009 dated 21.05.2009, allowed assessees who file their income tax returns in electronic form without digital signature to submit their verified ITR-V form, within a period of 30 days, thereafter. The ITR-V form was required to be sent to Post Bag No.1, Electronic City Post Office, Bengaluru, Karnataka-560100, by ordinary post.

It has now been decided to extend the time limit for filing the ITR-V form by relaxing the stipulations in the circular dated 21.05.2009. The ITR-V form relating to returns which have been filed electronically (without digital signature) on or after 1st April, 2009 can now be filed on or before the 30th September, 2009 or within a period of 60 days of uploading of the electronic return data, whichever is later. The ITR-V should continue to be sent by ordinary post to Post Bag No.1, Electronic City Post Office, Bengaluru, Karnataka-560100.

To assist taxpayers, a limited call center service with two agents has been established at ITD-CPC, Bengaluru. Taxpayer queries on status of ITR-V receipt at CPC, Bengaluru will be answered on 080-43456700 between 9:30 AM to 6 PM between Monday to Friday. The service will be available in English, Hindi and Kannada.

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WITHDRAW CASH FROM POINT OF SALE

Good news for all ,Now you can get cash against your Debit card from merchant (shop) where debit card is accepted.so If You have not found an ATM or ATM situated at a far place then go to merchant(point of sales) near to your place and collect cash against your Debit card.RBI has allowed to withdraw cash from POS(point of sale ) up to 1000 rs through Debit card.Further you can take cash from POS ,irrespective whether you have purchased any thing from shop or not.

The condition to start service for Cash withdrawal from  point of sale (for Banks)are

1. This facility is available only against debit cards issued in India.

2. The maximum amount that can be withdrawn at POS terminals is fixed at Rs.1000/- per day.

3. This facility may be made available at any merchant establishment designated by the bank after a process of due diligence.

4. The facility is available irrespective of whether the card holder makes a purchase or not.

5. In case the facility is being availed along with the purchase of merchandise, the receipt generated shall separately indicate the amount of cash withdrawn.

6. Banks offering this facility shall put in place a proper customer redressal mechanism. Complaints in this regard will fall within the ambit of the Banking Ombudsman Scheme.

7. Banks offering this facility shall on approval by their respective Boards obtain one time permission of Reserve Bank of India, Department of Banking Operations and Development under Section 23 of the Banking Regulation Act, 1949. (A copy of the Board note / approval may be enclosed.)


ICICI Bank has started cash withdrawal from Pos from dated 18/01/2011 for amount up to 1000/- Rs On Debit Card.
Main circular

------------------------------------------------------------------------------------------------------------------

RBI/2009-10/105
DPSS.CO.PD.No. 147/02.14.003/ 2009-10

22nd July 2009

To

All System Providers (VISA / MasterCard / American Express),
All Scheduled Commercial banks
Dear Sir,
Cash Withdrawal at Point-of-Sale (POS)
Presently cash withdrawal facility using plastic cards is available only at Automatic Teller Machines (ATMs). As on May 31, 2009, number of ATMs and POS terminals in the country stood at 44,857 and 4,70,237 respectively. The use of debit cards at Point-of-Sale (POS) terminals at different merchant establishments has been steadily increasing. As a further step towards enhancing the customer convenience in using the plastic money, it has been decided to permit cash withdrawals at POS terminals. To start with, this facility will be available for all debit cards issued in India, upto Rs.1000/- per day.

2. The conditions subject to which this facility is being extended is given in the annex(given above)

3. Banks may obtain the approval of their Board of Directors for offering this facility. The note put up to the Board should incorporate the product profile, risk perceived by the bank and the risk mitigation measures.

4. This circular is being issued in exercise of the powers conferred on the Reserve Bank under Section 18 of the Payment and Settlement Systems Act, 2007 (Act 51 of 2007).
Yours faithfully

(G.Padmanabhan)
Chief General Manager
------------------------------------------------------------------------------------------------------------------
So approval has been given by RBI but this facility will take few weeks to operationalise as bank have to take approval from their Board as well as from RBI .Further due diligence of merchant where facility is to be provided and change in swap machines software is also required .Even though amount allowed is too low yet it will be a good experience  for customers.

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SALARY,ALLOWANCES,PERKS DIRECT TAX CODE

Dear Friend,

When I first read the Direct Tax code ,Like other people I first read the New Tax Rate and published the same for you and all other website in www discuss benefits from direct tax code but now we will discuss here what have taken back from us.Remember as per Govt Statement tax revenue will Increase after implementation of new Direct Tax Code.In This post we will cover the salaried Class.

 Under the Code, the salary will now include, inter-alia, the following:-

1. the value of rent free, or concessional, accommodation provided by the employer irrespective of whether the employer is a Government or any other person; (earlier nominal value for Govt Employees)(read earlier rules here:valuation of rent free accommodation)
2. the value of any leave travel concession;(earlier exempted up to 2 journey in four year block)(read earlier rules here: LTC Exemption
3. the amount received on encashment of unavailed earned leave on retirement or otherwise;(earlier exempted for 30 days for each year of service or maxi 3.00 Lakhs)(read earlier rules here:leave encashment )
4. medical reiumbursement; and 
5. the value of free or concessional medical treatment paid for, or provided by,the employer.(read earlier rules here:valuation of medical facility)
6. The value of rent-free accommodation will be determined for all employees in the same manner as is presently determined in the case of employees in the private sector. The new regime of comprehensive taxation of perquisites across employees in all sectors of the economy will improve both the horizontal and vertical equity of the tax system.

Further the following deduction will be available from salary income

1.  amount of professional tax paid;
2.  transport allowance to the extent prescribed;
3.  prescribed special allowance or benefit to meet expenses wholly and exclusively incurred in the performance of duties, to the extent actually incurred;
4. compensation under voluntary retirement scheme;
5. amount of gratuity received on retirement or death;
6.  amount received on commutation of pension; and
7. pension received by gallantry awardees.

Further Item at sr no 4,5,6 would  be available to the extent the amounts are paid to, or deposited in a Retirement Benefits Account. The amounts received from an approved superannuation fund, hitherto exempt from income tax, will henceforth also be treated in the same manner.

So there will be no exemption for House rent Allowance (HRA) (read HRA present rule) Further exemption for following allowances has also not been provided in new Direct tax code as compare to present tax provisions.

1. entertainment allowance
2. children education allowance
3. children Hostel allowance
4. HRA(house rent allowance)

The list is not exhaustivebut we can say that other than deduction prescribed above no deduction from salary income is allowed. Further EET regime has been now fully introduced for all type of savings scheme which we discuss in separate post.

E: exempt at the time of Investment

E:Interest ,bonuses ,increments during the period of investment will not be taxed at all

T:full amount received at the time of Maturity is taxable in the hands of assessee.

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TAX RATES IN NEW DIRECT TAX CODE

Today ,ministry of finance has released draft New Direct Tax Code.The new Direct Tax code will replace the year old Income tax Act- 1961.The new tax will be operational from AY 2011-12.The reasons of the new Direct tax codes as written in discussion paper is available here.the salient features of the New direct tax codes are given below

1. Tax rates will be uniform
2. Saving limit is proposed at 300000
3. Most of the exemption has been abolished ,however few of them is inserted in respective Income head instead of separate section as available in section 10.
4. STT proposed to be abolished.
5. No more Distinction between Long term capital gain/short term capital gain.
6. Business loss can be carried forward Indefinitely
7. Tax rates slashed upto 10 lakh -10 % full rates given below
8. Company tax rates -25%
9. Exemption limit will remain 160000,190000,240000 for male,female and senior citizen respectively.
10. Alternative Mat rate 2% on gross assets in case of banking company .25 of gross assets

Download Direct Tax code 2009
Download Direct tax code discussion paper
Read Direct tax code Online

Download Direct Tax code 2009
Download Direct tax code discussion paper
Read Direct tax code Online
DOWNLAOD NEW TAX RATES OF INDIVIDUAL

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New Direct Tax Code released

Revised direct tax code discussion paper is available at here released on by CBDT on 15.06.2010

SALIENT FEATURES OF THE CODE

2.1 The Code seeks to consolidate and amend the law relating to all direct taxes, that is, income-tax, dividend distribution tax, fringe benefit tax and wealth-tax so as to establish an economically efficient, effective and equitable direct tax system which will facilitate voluntary compliance and help increase the tax-GDP ratio. Another objective is to reduce the scope for disputes and minimize litigation.

2.2 Briefly, the salient features of the Code are as under:-
(a) Single Code for direct taxes: All the direct taxes have been brought under a single Code and compliance procedures unified. This will eventually pave the way for a single unified taxpayer reporting system.
(b) Use of simple language: With the expansion of the economy, the number of taxpayers can be expected to increase significantly. The bulk of these taxpayers will be small paying moderate amounts of tax. Therefore, it is necessary to keep the cost of compliance low by facilitating voluntary compliance by them. This is sought to be achieved,inter alia, by using simple language in drafting so as to convey, with clarity, the intent, scope and amplitude of the provision of law. Each sub-section is a short sentence intended to convey only one point. All directions and mandates, to the extent possible, have been conveyed in active voice. Similarly, the provisos and explanations have been eliminated since they are incomprehensible to non-experts. The various conditions embedded in a provision have also been nested. More importantly, keeping in view the fact that a tax law
is essentially a commercial law, extensive use of formulae and tables has been made.

(c) Reducing the scope for litigation: Wherever possible, an attempt has been made to avoid ambiguity in the provisions that invariably give rise to rival interpretations. The objective is that the tax administrator and the tax payer are ad idem on the provisions of the law and the assessment results in a finality to the tax liability of the tax payer. To further this objective, power has also been delegated to the Central Government/Board to avoid protracted litigation on procedural issues.
(d) Flexibility: The structure of the statute has been developed in a manner which is capable of  accommodating the changes in the structure of a growing economy without resorting to frequent amendments. Therefore, to the extent possible, the essential and general principles have been reflected in the statute and the matters of detail are contained in the rules/Schedules.
(e) To ensure that the law can be reflected in a Form: For most taxpayers, particularly the small and marginal category, the tax law is what is reflected in the Form. Therefore, the structure of the tax law has been designed so that it is capable of being logically reproduced in a Form.
(f) Consolidation of provisions: In order to enable a better understanding of tax legislation, provisions relating to definitions, incentives, procedure and rates of taxes have been consolidated. Further, the various provisions have also been rearranged to make it consistent with the general scheme of the Act.
(g) Elimination of regulatory functions: Traditionally, the taxing statute has also been used as a regulatory tool. However, with regulatory authorities being established in various sectors of the economy, the regulatory function of the taxing statute has been withdrawn. This has significantly contributed to the simplification exercise.
(h) Providing stability: At present, the rates of taxes are stipulated in the Finance Act of the relevant year. Therefore, there is a certain degree of uncertainty and instability in the prevailing rates of taxes. Under the Code, all rates of taxes are proposed to be prescribed in the First to the Fourth Schedule to the Code itself thereby obviating the need for an annual Finance Bill. The changes in the rates, if any, will be done through appropriate amendments to the Schedule brought before Parliament in the form of an Amendment Bill.
dtc
Download Direct Tax code 2009
Download Direct tax code discussion paper
Read Direct tax code Online

TAGS:new direct tax code, ministry of finance, cbdt, direct tax code india,draft direct tax code 
Download Direct Tax code 2009
Download Direct tax code discussion paper

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0 e-FILING OF INCOME TAX RETURN-STATISTICS

HIGHLIGHTS OF e- FILING SEASON AY 09-10 ( up to 31/07/2009)

(1) COMPARATIVE PROGRESS OF e-FILING OF RETURNS Form Type RETURNS RECD. FROM 01/04/09 TO 31/07/09 RETURNS RECD. FROM 01/04/08  TO 31/07/08 % CHANGE FROM L.Y A.Y. 09-10 A.Y. 08-09 TOTAL A.Y. 08-09 (incl of AY07-08) ITR-1 4,93,461 11,828 5,05,289 3,96,358 27% ITR-2 4,06,489 20,616 4,27,105 3,68,887 15% ITR-3 20,389 5,126 25,515 24,512 4% ITR-4 3,43,978 65,046 4,09,024 3,88,356 5% ITR-5 45,163 6,795 51,958 48,773 6% ITR-6 12,586 7,402 19,988 22,367 -10% ITR-8 62 48 110 161 -31% TOTAL 13,22,128 1,16,861 14,38,989 12,49,414 15% ITR 7 (for not for profit Trusts) has not been Notified for e-Filing

(2) TOTAL RETURNS RECEIVED ON LAST 3 DAYS

DATE RETURNS RECEIVED 29/07/2009 1,07,522 30/07/2009 1,57,607 31/07/2009 2,13,241

(3) HIGHEST RETURNS RECD. PER HOUR .......20237

(4) HIGHEST RETURNS RECD. PER MINUTE .........1693

(5) HIGHEST BANDWIDTH UTILIZED ...96 mbps (on 31/07/09)

(6) RETURN RECD. FROM VOLUNTARY CATEGORY ....94%

(7) HOURLY BREAK UP OF RETURNS RECD.ON LAST 3 DAYS

HOUR 29-JUL-2009 30-JUL-2009 31-JUL-2009 0-1 828 1,177 2,416 1-2 411 608 1,290 2-3 187 303 782 3-4 93 198 416 4-5 77 125 348 5-6 120 180 369 6-7 217 419 577 7-8 421 684 998 8-9 761 1,234 3,639 9-10 1,708 2,815 7,637 10-11 3,851 5,424 8,247 11-12 9,807 13,428 14,051 12-13 8,155 10,086 17,798 13-14 7,532 10,533 15,282 14-15 8,296 10,562 16,636 15-16 8,623 15,484 16,241 16-17 9,494 13,142 20,237 17-18 10,154 15,062 18,118 18-19 8,866 14,080 13,586 19-20 7,833 13,795 17,287 20-21 11,435 12,346 11,714 21-22 3,726 6,846 12,896 22-23 2,683 5,211 6,722 23-24 2,244 3,865 5,954 TOTAL 1,07,522 1,57,607 2,13,241

(8) State-wise distribution of E-returns filed for AY 2009-10 (and AY 2008-09 arrear cases)

State ITR-1 ITR-2 ITR-3 ITR-4 ITR-5 ITR-6 ITR-8 Total MAHARASHTRA 99,509 1,20,313 8,025 1,15,695 13,882 4,634 38 3,62,096 KARNATAKA 1,08,768 58,675 1,709 30,942 3,735 896 17 2,04,742 DELHI 60,778 53,254 2,455 50,063 3,739 3,745 16 1,74,050 TAMIL NADU 64,134 37,717 2,415 32,363 6,563 1,664 5 144,861 GUJARAT 16,707 28,894 3,592 42,588 7,707 1,572 13 1,01,073 UTTAR PRADESH 26,266 19,158 904 20,240 2,554 397 2 69,521 ANDHRA PRADESH 31,750 16,712 944 11,732 2,236 951 3 64,328 WEST BENGAL 14,587 21,773 1,035 14,704 2,214 3,203 1 57,517 PUNJAB 9,247 12,374 1,521 22,286 2,119 240 4 47,791 MADHYA PRADESH 8,048 13,928 647 19,701 1,034 244 1 43,603 KERALA 17,481 8,155 572 9,070 2,128 484 6 37,896 HARYANA 18,180 10,466 309 7,914 708 222 2 37,801 RAJASTHAN 7,105 12,690 709 13,972 1,539 664 1 36,680 ORISSA 5,302 1,589 46 1,505 147 157 1 8,747 JHARKHAND 2,847 1,530 76 2,443 162 77 0 7,135 CHANDIGARH 2,422 1,824 96 1,839 146 98 0 6,425 CHHATISHGARH 1,406 1,900 69 2,646 181 63 0 6,265 GOA 1,463 1,147 105 1,880 241 192 0 5,028 BIHAR 1,955 1,065 42 1,378 126 96 0 4,662 UTTARANCHAL 1,896 783 46 1,271 151 69 0 4,216 ASSAM 1,041 860 42 1,814 222 137 0 4,116 HIMACHAL PRADESH 1,069 499 30 1,069 86 45 0 2,798 Outside India 677 762 46 509 42 62 0 2,098 JAMMU AND KASHMIR 916 341 46 485 133 32 0 1,953 PONDICHERRY 885 354 17 208 82 26 0 1,572 MEGHALAYA 89 69 3 230 8 9 0 408 ANDAMAN AND NICOBAR ISLANDS 148 85 2 92 4 2 0 333 DADRA AND NAGAR HAVELI 134 58 0 55 23 1 0 271 DAMAN AND DIU 80 39 9 68 30 1 0 227 NAGALAND 21 18 0 177 0 0 0 216 SIKKIM 122 20 0 17 0 0 0 159 ARUNACHAL PRADESH 91 16 0 33 2 3 0 145 TRIPURA 95 17 0 14 5 1 0 132 MANIPUR 48 14 3 13 7 0 0 85 MIZORAM 20 4 0 5 0 1 0 30 LAKHSWADEEP 2 2 0 3 2 0 0 9 Total 5,05,289 4,27,105 25,515 4,09,024 51,958 19,988 110 14,38,989

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