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ALLOWANCES INCLUDED/ EXCLUDED FOR ESI CONTRIBUTION

There are always some doubts that whether a particular allowance/emolument is to be included for calculating the ESI contribution by the employer.So we have summerised a list of major allowance/ wages /break up which is to be excluded/included while calculating the ESI contribution .

WASHING ALLOWANCE:

It is a sum paid to defray special expenses entailed by the nature of employment and as such this amount does not amount to wages.
(In lieu of old instructions issued vide Memo No.Ins.III/2/1/65 dt. 8.2.1967)


SUSPENSION ALLOWANCE/SUBSISTENCE ALLOWANCE

During the suspension period the employee is not allowed to actually work and he is not given full remuneration but the permissible subsistence allowance is paid to the employee by way of remuneration for remaining attached to the services of the employer as per the relevant service regulations governing his contract of service, therefore, the subsistence allowance is part of wage as defined under Sec.2(22) of the ESI Act and consequently on the amount of subsistence allowance paid to the suspended employee, contribution is payable.

Supreme Court has also held in the case of RD, ESIC Vs.M/s.Popular Automobiles etc.in its judgement dt. 29.9.97 in Civil appeal no.3850 of 1993 that ‘suspension/subsistence allowance is wage and contribution is payable under Sec.2(22) on the said amount’.
(In lieu of earlier instructions were issued vide Memo No.3(2)-1/67 dt. 3.6.67 & letter No.Ins.III(2)-2/71 dt. 10.8.1971)

OVERTIME ALLOWANCE

In the case of the employer as and when the employer finds the need to have work done expeditiously, in addition to the normal work during the course of the working hours, the employer offers to the employee to do the overtime work after the working hours. When employee does overtime work it amounts to the acceptance for the same, hence there emerges concluded implied contract between the employer and the employee. Both the remuneration received during the working hours and overtime constitutes a composite wage and thereby it is a wage within the meaning of Sec.2(22) of the ESI Act. Therefore, the contribution is payable on the overtime allowance. However, overtime allowances will be considered as wage for the purpose of charging the contribution only and will not be considered for the purpose of the coverage of the employee under the Scheme.

The same view was held by the Supreme Court in its judgement delivered on 6.11.96 in the case of Indian Drugs & Pharmaceuticals Ltd. Vs. ESIC, in Civil Appeal No.2777 of 1980.
(Old instructions issued vide memo No.3-1(2)/3(1)/68 dt. 31.5.68).

Download List of allowances Excluded /Included for ESI contribution 


ANNUAL BONUS:

Bonus paid to the employees could not be treated as wage for the purpose of charging of contribution under Sec.2(22), provided the periodicity of the payment is more than 2 months. The said issue was also considered in the meeting of the ESI Corporation held on 19.12.1968 and the Corporation agreed to the recommendations of the Standing Committee that bonus may not be treated as wage. Hence no contribution is payable on annual Bonus.
(Earlier instructions were issued vide memo No.Ins.III/2(2)-2/67 dt. 8.2.1967).

INCENTIVE BONUS:

As per the decision of the Supreme Court delivered on 8.3.2000 in the case of M/s.Whirlpool India Ltd. Vs. ESIC in civil appeal No.1903 of 2000, additional remuneration to become wages has to be paid at intervals not exceeding two months as distinguished from being payable. Thus, there has to be actual payment and the payment of production incentive does not fall either under the 1st part or last part of the definition of the term wages as defined in Sec.2(22) of the Act, hence no contribution is payable on the incentive bonus, provided the periodicity of payment is more than 2 months.
(Earlier instructions were issued by this office vide Memo No.T-11/13/53/19-84-Ins.IV dt. 19.9.84, Memo No.Ins.III-2(2)/2/69 dt,. 26.12.73, Memo No.T-11/13/54/18/82-Ins.IV dt. 14.7.82 & Memo No.D/Ins.5(5)/68 dt. 18.9.88.)

PRODUCTION BONUS:

Production Bonus like incentive bonus is paid to the workers as additional remuneration and hence like incentive bonus such additional remuneration in order to become wages has to be paid at intervals not exceeding 2 months as distinguished from being payable. Thus, there has to be actual payment and hence no contribution is payable, provided periodicity of the payment is more than 2 months.
(Earlier instructions issued vide letter dated 4(2)/13/74-Ins.IV dated 2.9.85)

INAM/EX-GRATIA PAYMENT:

Inam represents a payment made by the employer to any employee as a reward for the services rendered by him for which he is/was not under obligation to render the same under the contract of service which is expressed or implied but does not include the payment which have been made to an employee in fulfillment of contract of service. This may include exgratia payment.

Where Inam is being paid for special skill or higher responsibilities/additional duties, it may be taken as remuneration and contribution is payable.

Where the employer has introduced the scheme of Inam but according to terms and conditions the employer has no right to withdraw it or revise it, the same may be treated as wages and contribution is payable.

Where the employer has introduced the scheme of Inam and he has right to revise or withdraw it at his discretion, the payment of Inam under such scheme may not be treated as wages and contribution is not payable provided the payment is made at an interval exceeding two months..

Where there is no scheme of Inam in writing but still employer might be making payment under the head Inam on the basis of some understanding between the parties, in such cases, the nature of payment and its periodicity may be ascertained and whether payment of Inam is an exgratia payment which is not covered by the contract of service. In case the periodicity is more than 2 months, no contribution may be charged.

(Last instructions were issued vide letter No.D-Ins.5(5)/68 dated 21.2.1975).

WAGES PAID DURING LAYOFF:

During the period of layoff though the employee is not given actual work and is also not given full remuneration but certain wages are paid to the employee by way of remuneration for remaining attached to the factory/establishment of the employer, therefore, such payments paid for the period of layoff are also wages for the purpose of Sec.2(22) of the ESI Act and hence contribution is payable on such payments.
(Earlier instructions were issued in 1968).

ANNUAL COMMISSION

Sales Commission would fall within the 3rd category of wages as defined underthe Act as additional remuneration and there has to be actual payment as the word used is paid and not payable, at intervals not exceeding two months. The question as to why the period of 2 months is fixed was debated in Supreme court in the case of Handloom House, Ernakulam Vs. RD,ESIC in Civil Appeal No.2521 of 1999 when it was held that no employer shall have the permission to draw the payment of contribution on the premise that annual payments have to be work out. Normally, the wage period is one month, but the Parliament would have thought that such "wage period" may be extended a little more but no employer shall make it longer than two months. This could be the reason for fixing a period of two months as the maximum period for counting the additional remuneration has to make it part of ‘wage’ under the Act. Therefore, the annual commission is excluded from the definition of the wages and hence no contribution is payable on the annual commission.
( Earlier instructions were issued vide Hqrs.letter No. Ins.III(2)-2/71 dated 10.8.71).

HOUSE RENT ALLOWANCE

House Rent Allowance is wage in cases where it is being paid. Notional amount of house rent can not be presumed as wages for deciding the coverage. In cases where an employee is being paid house rent allowance, the same will be included both for coverage and contribution. In cases where the staff quarters have been allotted the amount of salary and wages paid will count for coverage and contribution and no notional house rent allowance is to be presumed in such cases.

In the cases of Braithawait & Co. Vs. ESIC and M/s.Harihar Polyfibres Vs. ESIC, Bangalore, Supreme Court has also held that house rent allowance is a ‘wage’ under Sec.2(22) of the ESI Act.
(Earlier instructions were issued vide memo No.T-11/13/11/15-Ins.III dt. 28.9.75, No.Ins.III(2)/15/15/74-Ins.Desk.I dated Dec.,76, No.T-11/13/53/19-84/Ins.IV dt. 19.9.84 & No.D.Ins.II/11/3087/303 dated 1.3.1985).

NIGHT SHIFT/HEAT/GAS & DUST ALLOWANCE:

It is an additional remuneration paid to the employee for performing duty atnight time during the hours of darkness. This amount is paid by way of incentive under the scheme of settlement entered into between the Management and its workmen and hence are wages within the meaning of Sec.2(22) of the ESI Act. This view was observed by the Full Bench of Karnataka High Court in the case of NGEF Ltd. Vs. Dy.Regional Director, ESIC, Bangalore. Supreme Court in the case of M/s.Harihar Polyfibers Vs. RD ESIC, Bangalore has also held the same view. Hence, Night Shift Allowance, Heat, Gas & Dust allowance are wages under Sec.2(22) of the ESI Act and contribution is payable on the said amount paid by the employer to the employees.
(Earlier instructions were issued vide Memo No.T-11/13/53/19/84-Ins.IV dated 19.9.94).

CONVEYANCE ALLOWANCE :Fixed conveyance allowance flowing out of a wage settlement or as per terms and conditions of employment should be treated as wages under section 2(22) for all purposes except:

1. Amount towards conveyance paid or reimbursed to any employee for incurring expenses for specific duty related journey
2. Reimbursement of actual cost of conveyance for coming to work and going from work on production of ticket or season ticket and subject to proof of actual expenditure
3. Payment of certain amount for maintenance of vehicle depending upon cadre of the official and category of vehicle and subject to production of records for actually maintaining the vehicles
4. Fixed allowance paid at an interval exceeding 2 months, unless such payment is made as per contract or agreement.

Read Taxable and Exempted allowance List

SERVICE CHARGES


Service charges are collected by management of the hotel on behalf of their employees in lieu of direct tips and the same is paid to their employees at a later date.

Such amount collected as ‘service charges’ will not constitute wages under Sec.2(22) of the ESI Act. In the case of ESIC Vs. M/s.Rambagh Palace Hotel, Jaipur, the High Court of Jaipur has held that ‘service charges’ are not wages under Section 2(22) of the ESI Act. This verdict of the High Court of Jaipur was accepted in the ESIC and hence no contribution is payable on ‘service charges.
(Earlier instructions were issued vide letter No.P-12/11/4/79-Ins.Desk.I dt. 18.9.79)

MEDICAL ALLOWANCE

The employees working in factories/establishments are being provided medical services in kind by the employer but in certain factories/establishments instead of providing medical services in kind, the amount spent by the employees on medical care is reimbursed while in some other organisations, employees are being paid monthly cash allowance in lieu of medical aid/reimbursement of medical expenses. Where such payments are made by the employer in lieu of the medical benefit, the same are to be treated as wages under Sec.2(22) of the ESI Act and the contribution is chargeable.
(Earlier instruction were issued vide letter No.Ins.5(5)/68-Ins.III dt. 21.8.71 & Ins.III/2(2)2/68 dated 24.6.71)

NEWSPAPER ALLOWANCE

In certain factories/establishments the employees are reimbursed the cost of Newspapers while in some other factories/establishments the employees are paid monthly newspapers allowance instead of reimbursement of the cost of the Newspapers. Where the amount is being paid regularly to the employees by the employer as Newspapers allowance the same will be treated as wages under Sec.2(22) of the ESI Act and the contribution is chargeable. However, where the cost of Newspapers is reimbursed to the employees, no contribution is to be charged on such payments.

EDUCATION ALLOWANCE:

Employees are being paid monthly Education allowance for the children studying in the Schools/Colleges. Where such education allowance is being paid monthly, the same is to be considered as wages under Sec.2(22) of the ESI Act and the contribution is chargeable on the said amount.

However, in such cases where instead of paying the education allowance on monthly basis, the amount spent as fee is reimbursed to the employees and booked under education allowance, in such cases no contribution is payable.

DRIVERS’ ALLOWANCE

In some of the factories/establishments the officers employed as employees are being paid drivers’ allowance per month. This allowance is being paid to enable the officers to appoint a driver at their own level and such drivers employed are not being paid salary directly by the factories/establishments. Where such allowance is being paid to the employees and the drivers are not engaged by the employees, in such event the allowance paid as such will be considered as wage under Section 2(22) of the ESI Act and contribution will be chargeable provided the employee is coverable under the Scheme..

However, where the services of the drivers are being utilised, in such event the drivers so engaged will be covered as employee and contribution will be payable on the amount paid to the drivers as salary and booked in the ledgers of the employer under the heading ‘Drivers’ Allowance’.

FOOD/MILK/TIFFIN/LUNCH ALLOWANCE:

Each case of payment of Food, Milk, Tiffin and Lunch Allowance has to be examined on its merits depending on the following conditions under which the allowance is payable:-

Tiffin/Food/Milk/Lunch Allowance paid in cash at a fixed rate irrespective of whether the person is absent or on authorised leave etc. may be treated as wages.
Tiffin/Food/Milk/Lunch allowance paid in cash with deduction for leave or absence etc. may not be treated as wages.
Tiffin/Food/Milk/Lunch allowance paid in kind i.e. canteen subsidy/food subsidy etc. may not be treated as wages.
(Earlier instructions were issued vide letter No.P-11/13/97-Ins.IV dated 2.2.1999)

GAZETTED ALLOWANCE

Certain factories/establishments are paying gazetted allowance to its employees in lieu of duties performed by them on gazetted holidays. Such gazetted allowance is not wage for the purpose of Sec.2(9) of the ESI Act. However, it will be wage for the purpose of Sec.2(22) of the ESI Act and the contribution are to be recovered on such payments.

WAGES AND DEARNESS ALLOWANCE FOR UNSUBSTITUTED HOLIDAYS:

Such wages and dearness allowance paid to the employees for the unsubstituted holidays are to be treated as wages under Sec.2(22) of the Esi Act and the contribution is payable. High Court of Gujarat in the case of ESIC Vs. New Assarw Manufacturing Co.Ltd. held the same view.

EXGRATIA PAYMENT DURING STRIKE FOR TRAVELLING EXPENSES

Like conveyance allowance if any exgratia payment is made during the period of strike to some of the employees to incur certain travelling expenses such amount will neither be considered as wage under Sec.2(9) nor under Sec.2(22) of the ESI Act and no contribution is payable on such amount. High Court of Bombay in the case of ESIC Vs. Willman (India) (P) Ltd. in case No.210 of 1976, held the same view.

INTERIM RELIEF:

Interim relief paid to the employees is normally paid when either the wage is under revision or when the payment of Dearness Allowance is delayed due to any reason. Whatsoever may be the case, if the interim relief is paid to the employees by any employer, the same will amount the wages within the meaning of Sec.2(22) of the ESI Act and contribution is payable thereon.

SAVING SCHEME

Certain factories/establishments are contributing towards the saving scheme for the welfare of the workers. Such amount paid by the employer as his contribution to the saving scheme, will not constitute wages under Sec.2(22) of the ESI Act and the contribution is not payable.
(Earlier instructions were issued vide Memo No.P-12/11/4/77-Ins.IV dt. 15.11.80)

ATTENDANCE BONUS

It is a special allowance being paid by certain employers to their employees to discourage the workers from absenting from the job. Any amount paid by the employer to its employees as Attendance Bonus will constitute wages under Sec.2(22) of the ESI Act and the same opinion was held by Bombay High court in the case of ESIC Vs. Indian Dyestuff Industries Ltd.. However, the periodicity aspect has to be kept in mind. In case the periodicity is more than 2 months, the same will not constitute wages and no contribution will be payable as in the case of incentive bonus.

PAYMENT MADE TO RICKSHAW PULLERS,HATHRAIRY PULLERS AND TRUCK OPERATORS (INCLUDING LOADING & UNLOADING CHARGES WHEN THE LOADERS/UNLOADERS ARE THE EMPLOYEES OF THE TRUCK OPERATORS:

Rickshaw pullers, Hathrairy pullers and Truck Operators (who bring labour with them) no contribution is payable on the amount paid by the employer if the amount paid is lumpsum amount including loading/un-loading charges and no separate wages are paid by the employer.

Similar view was held by Bombay Division Bench in 1990 in the case of Raisaheb Tekchand, Mohate Mills Vs. R.D. ESIC.

HAMALS/COOLIES EMPLOYED AT A PARTIULAR TIME

Where Hamals & Coolies are employed at a particular place and a particular time, outside the premises of the factory/establishment to perform a specific job on the spot in such cases no contribution is payable on the amount paid to such Coolies/Hamals, however the contribution is payable on the amount paid to the coolies and hamals for services rendered within the premises of the employer.

Bombay High Court in the case of Parley Bottling Co.Ltd. VS. ESIC,Bombay

1989 and Supreme Court in the case of ESIC VS.Premier Clay Products, have held this view.

SHORT PERIOD CONTRACT FOR SERVICE – ELECTRICIAN, CARPENTERS, MECHANICS, PLUMBERS ETC./REPAIR WORK DONE ON SHOP

In such cases also contribution is payable on the amount paid by the Employer if the services are rendered within the premises. This view was also held by Punjab and Haryana High Court vide its judgement dated 29.3.84 in the case of Modern Equipment Vs. ESIC in Civil Appeal No.3218 of 1989.

EXPENDITURE ON SERVICING OF MACHINES

No contribution is payable on the servicing of machines where the job awarded is to the Engineer and instead of contract of service, there is a contract for service for servicing of machines.

EXPENDITURE ON ANNUAL/PERIODICAL SERVICE CONTRACT

In the factories/establishments certain amount is being paid by the employer to the supplier of machines or to the firms of repute for the annual/periodical servicing of the machines and for such purposes the contract is awarded. In such cases no contribution is payable on the amount paid for annual/periodical service contracts.

COMMISSION TO DEALERS/AGENTS:

Where dealers/agents are appointed by the employers but no regular wages are paid and it is not obligatory on the part of such dealers/agents to attend to the factories/ establishments and they are paid commission only on the quantum of sales, in such cases the amount paid by the employer as commission/dealership does not constitute wage under Section 2(22) of the ESI Act and hence no contribution is payable.

SERVICE CONTRACT

Amount paid to an organisation for maintenance of Machinery/Equipments as part of service contract will not attract ESI contribution.

PAYMENT MADE TO LABOUR CONSULTANTS, LAWYERS, ENGINEERS, COUNSELS, CHARTERED ACCOUNTANTS:

The amount paid by the employer to labour consultants, lawyers, engineers, counsels, chartered accountants does not constitute wage as per provisions under Section 2(22) of the ESI Act and hence no contribution is payable.

Download List of allowances Excluded /Included for ESI contribution 

Inclusions :The following items will form part of the wage both under Section 2(9) i.e for considering the employee for the purpose of coverage and Section 2(22) of the ESI Act for the purpose of charging of contribution:-


  1. Matinee allowance which is being paid to employees in Cinema Houses.
  2. Shift allowance paid to employees who work on shift duty at odd shifts.
  3. Location allowance paid, in addition to Dearness Allowance to meet the high house rent.
  4. Compensatory allowance.
  5. Cash handling allowance paid to Cashier.
  6. Supervisory Allowance.
  7. Additional pay paid to training staff.
  8. Charge allowance
  9. Steno/Typist allowance
  10. Plant allowance
  11. Honorarium for looking after the hospital/dispensary
  12. Computer allowance
  13. Gestetner/Photocopier/Printer allowance
  14. Personnel/Special allowance
  15. Machine allowance
  16. Convassing allowance
  17. First-aid allowance
  18. Personnel allowance – Pay over and above the basic wage and Dearness allowance for skill, efficiency or past good records.
  19. Area allowance - given to employees living in a particular area to meet the high cost of living in that area.
  20. Exgratia payment if payment is made within an interval of two months.

Exclusions :The following items will not form part of the wage either under Section 2(9) or under Section 2(22) of the ESI Act:-
  1. Payment made on account of un-availed leave at the time of discharge.
  2. Commission on advertisement secured for Newspapers, if not paid to the regular employee.
  3. Fuel allowance/Petrol allowance
  4. Entertainment allowance
  5. Shoes allowance
  6. Payment made on account of gratuity on discharge/retirement.
  7. Payment made on encashment of leave.

COMMENTS

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Name

(MNP) (TDS)2007-08 . SECURITIES 01.07.12 01.09.2008 01.10.2012 06.07.2009 07.08.2012 1 PERCENT EXCISE ITEMS LIST 1 sep 1% excise 10 year nsc 10(10C) 1000 court cases judgements supplied to ITO 1000 rupee note 11-2008 11-2010 130 items 14.08.2008 15 august 150 Rs coin 15g 15h 18-12-2009 192(1A) 192A 194 I 194A 194c from 01.10.2009 194H 194j 194LC 1981-2007 2% cst 2% excise 2004 2008 2008-09 FY 2010 206AA 234A 234B 234C 234c interest calculator 234E 23AC 23ACA 23B 24C 24q annexure II 25 paisa coin 271(1)(c) 271B 271H 272B 27A 280 280 challan 281 282 283 29 AUGUST 29.04.2010. 29/08/2008 29/2008 service tax 2g meaning use 3 idiots 30 MARCH 31st March 32-2010 33 of 2009 35(2AA) 35(2AB) 3CD 3g meaning use 40(b) 43B 44 AB EXEMPTED INCOME 44AB AGRICULTURE 44AB new limit 44AB NON RESIDENT 44ad 46/2012 45/2012 49C 5 day week 5 years post office deposit 5/2011 50 paisa coin 54b 54EC 54f 5th paycommission punjab 6 % excise 6 crore advance limit 6/2005 69/2010 6th cpc 6TH PAY COMMISSION 70% of pan etds 7th Central Pay Commission 8 tips to save tax 80C 80ccc 80CCD 80cce 80CCF 80CCG 80d 80DDB 80EE 80G 80GG 80GGA 80GGB 80ggc 80tta 80U 85% of pan etds 86/2008 DATED 13-08-2008 87A rebate 89(1) 89(1) relief calculator 9.5 % rate for private epf 92E 95% of pan etds 98 dated 04/01/08 ` aadhaar aakash tablet aam admi aar abatement abolished ACCOUNT PAYEE DRAFT Accounting ACCOUNTING CODE accounting code for services ACCOUNTING FOR GOVT GRANTS accounting standards ACES ADD IN Add-Ins additional relief in budget 2010 adjustment of advance FBT with advance Tax advance rullings advance salary ADVANCE TAX CALCULATOR advance tax challan ADVANCE TAX CUT OFF AMOUNT ADVANCE TAX DATES AFFIDAVIT AG Projects Technologies Ltd RT age 80 addition pension aibea wage revision aibea wage revision latest news aiboa aiboc aiboc wage revision AIG AIR airline ticket booking tds airlines all is well allowances allownces alphabet of inspiration alteration on check allowed alternate minimum tax AMENDED 3CD amendment in companies bill 2011 amendment in gratuity act 2010 amendment in registration service tax AMENDMENT IN SERVICE TAX ON RENT amendment to finance Bill 2010 AMNESTY SCHEME 2007 amt Anna Hazare anna hazzare bill vs govt lokpal bill appeal apply for new pan card against old pan card aqb arbitration arrears of salary arrears of sixth pay ARRERS TAX AS-12 ASBA assessee in default ASSESSMENT REOPENING ASSESSMENT YEAR 2008-09 REFUND atm atm 100 per day atm cash without card atm tips atm wrong debit audit cases itr filing audit limit enhanced Audit Questionaire AUDIT REPORT AUS VS IND.INDIA VS SL Automated teller machine AUTOMATION OF CENTRAL EXCISE AND SERVICE TAX ay 2010-11 bad debts Bank Bank account bank audit bank audit 2012 bank charges BANK SALARY bank strike 06/07/09 and 07/07/09 banking law amendment banknotes banks npa provisioning BARE ACT bare rules BASE RATE BY BANKS bcct BIMAL JAIN biometric pan card black and white form not acceptable black money BLOCK PERIOD blogging bobay refund BONUS bonus share book discount BOOK ON EFILING BOOK REVIEW books of accounts BOOMING INDIAN ECONOMY both House rent allowance both hra and house loan Brass Scrap BRIBE CASE BROKER BSE bsnl broadband bsnl broadband usage bsnl land line sms alert BSR CODES BUDGET 2009 budget 2010 budget 2010-11 budget 2011 BUDGET 2012 budget 2013 BUDGET 2014 BUDGET 2014 CONTEST budget expectations BUDGET HIGHLIGHTS budget live on computer budget live telecast budget notification budget on tv budget speech BUDGET SPEECH DOWNLOAD Budget-2014 Budget-2015 BUDGET08 Business BUSINESS AND PROFESSION MEANING BUSINESS COVERED UNDER 44ab BUY HOUSE C FORM CA CAN ONLY AUDIT MVAT CA CLUB INDIA CA GIRISH AHUJA CA NITIN GUPTA CA PARDEEP JAIN CA ROHIT GUPTA ca services CA sudhir Halakhandi CA Swapnil CA Vikas Khandelwal calculate arrear CALCULATE NEW PAY calculate your emi calculation of tax on salary arrears CALCULATOR CALCULATOR REVISED capital asset capital formation huf Capital gain capital gain account scheme 1988 CAPITAL GAIN INDEX capital gain on repayment of loan capital gain on tenancy rights capital goods capital revenue CAPITAL SUBSIDY CAR LOAN RATE INCREASE carry forward of losses in late return cas cash flow statement CASH PAYMENT DIS ALLOWANCE CASH PAYMENTS EXCEEDING 20000 CASH SUBSIDY cbdt cbec CBI ARRESTED centeral sales tax rate CENTRAL PAY COMMISSION CENTRAL PROCESSING CENTER CENTRALISED PROCESSING OF RETURNS Cenvat CENVAT Credit Rules cgas 1988 challan challan 281 CHALLAN 289 challan correction challan Form 17 CHALLAN STATUS INQUIRY change in cst rate change in excise duty rates CHANGE IN PAN ADDRESS CHANGE IN PAN DATA change in tds rates in budget changes CHANGES IN SERVICE TAX ACT changes in new itr forms CHANGES IN TDS CHARGES ON CASH PAYMENT OF CREDIT CARD BILL charitable organisation check name from PAN check tds deducted online Cheque cheque bounce cheque payment before due date cheque tender date /realisation date Cheque Truncation CHEQUE VALIDITY child care leave CHILD DEPENDENT PREMIUM CHILD MARRIED PREMIUM child plan childeren name children education allownces chip based atm card cibil cibil for companies CII 2007-08 CII 2008-09 CII 2010 cii 2012-13 CII2011-12 cin CIRCULAR 3/2010 DT 2.03.2010 CIRCULAR 8-2010 CIT v. Emilio Ruiz Berdejo (2010) 320 ITR 190 (Bom.) cloning of atm card clubbing of income COLLECTION CHARGES COLOR SCHEME COMMISSION ON SMALL SAVINGS common error in 2009-10 common error in itr 4-5-6 compa companies bill 2012 COMPANIES RATE COMPANY BILL 2011 company deposit Company Law Settlement Scheme COMPANY REGISTRATION complusory payment of taxes Composition scheme service tax COMPUTER AS FAX MACHINE computer sytem at ito office CONCEPT PAPER configure yahoo mail in outlook express consolidate account statement construction purchase of house Consultancy Service Consumer Price Index continues services CONTRIBUTION TO NEW PENSION SCHEME CONTRIBUTORY PENSION FUND CONVERT FIGURES INTO WORD EXCEL COPARCENER CorpMcash corporation bank correction etds CORRECTION IN PAN DATA correction in section CORRECTION RETURN CORRECTION RETURN.ETDS cost accounting cost audit cost inflation index cost inflation index 2012-13 COST INFLATION INDEX FY 2010-11 COST INFLATION INDEX FY 2011-12 COST OF INDEXATION CALCULATOR court case in entry tax punjab cpc phone number cpf Credit card CREDIT CARD BILL PAYMENT ICICI BANK credit scores cricket team critical illness CROSSED DEMAND DRAFT CRR crr reducred CS DIVESH GOYAL CST CST 3% OR 2 % cst act 1956 cst form CST FORM STATUS cst rate changed CST REDUCE RATE ctt currency CURRENCY TRADING ILLEGAL custom custom changes in budget cusual leave DA MERGE da rate da rate 01.07.2012 da rate january 2013 da rate july 2012 da rate wef 01.01.2012 date extension DDO ASK RENT RECIPT ddt dearness allowance Debit card DEBT EQUITY RATIO debt funds debt trap declared goods DEDUCTION 80C deduction for higher studies deduction on saving bank interst deduction u/s 80DD Deemed income of employee deemed services defective return defence officers defence pay defence pay scales DELAY IN FILING delete ledger in tally DELHI HIGH COURT demat deposit tax of two quarter in single challan depreciation depreciation on car depreciation on commercial vehicle. DEPRECIATION ON INTANGIBLE ASSETS depreciation rate depreciation rate 2009-10 DETAIL AFTER E FILLING DETAIL OF TIN Determination of value DIFFRENT TYPE OF TAXES digital signature din direct payment in bank account DIRECT SUBSIDY direct tax bill direct tax changes in budget direct tax code direct tax code 2009 Disability insurance discussion Paper distribution of salary dividend distribution tax dividend striping dnd do not call. document identification number document ientification number documents required for service tax registration domestic transfer pricing donation dot double taxation dow jones download download 89(1) relief calculator download direct tax code 2012 download form 16A download fvu download idfc INFRA BONDS FORM draft reply drawback rates dtaa dtc DUE DATE AY 2010-11 due date ay 2011-12 due date extended due date extended to 31.08.2012. due date for service tax return due date form 16 due date form 16a due date June due date march tax due date of return 2008-09 due date pf esi due date to deposit tds DUE DATES DUE DATES CALENDAR DUE DATES CALENDER DUE DATES INCOME TAX DUE DATES SERVICE TAX DUE FAMILY PENSION DULICATE PAN DUPLICATE TAN dvat e book Income Tax rules e book on service tax E ERA OF TAXES e filing do and don'ts e filing of audit report e filing processing status e filing software excel free e filing through evc e filing utilities e mode for notice to shareholder e notice to share holder e payment of epf E PAYMENT OF EXCISE DUTY e payment of income tax E PAYMENT OF SERVICE TAX e payment of tds E STAMP DUTY e tutorial for TAN registration E-1 FORM E-1 SALE e-commerce E-FILE SERVICE TAX RETURN e-Intermediary e-payment from friends account E-PAYMENT OF SERVICE TAX e-payment of taxes E-SEVA BY ICAI e-TDS/TCS statements earn from home earned leave Easy Exit Scheme ebay EBOOK EBOOK ON SERVICE TAX economic survey economic survey 2010 economic survey 2011 economic survey 2012 Edible Oils EDITABLE INCOME TAX FORM education cess EDUCATION LOAN eet EFFECTIVE DATE CST RATE REDUCTION effective date of allowncs efiling errors efiling free efiling income tax return efiling of excise return efiling registration problem Electricity act ELECTRONIC FOREX TRADING Electronic Verification Code (EVC) elegent card on holi ELSS EMANAGEMENT OF TAXES EMI CALCULATOR empanelment as branch auditor EMPLOYEE PROVIDENT FUND employee state insurance employee state insurance act 1948 employee state insurance act Limit employer e sewa eMudhra Consumer Services entries r off in 50 paisa entries rounded off in rs ENTRY TAX entry tax punjab epf epf challan epf claim epf e passbook EPF FAQ epf int rate 11-12 epf interest exemption epf interest rate epf interest rate for fy 2010-11 epf limit epf online EPF ONLINE CHALLAN GENERATION epf statement EPF TRUST epf withdrawals epfo equal monthly installments equity funds ER-1 ER-2 er4 form online error in etds return error in st-3 esi esi contribution esi limit 10000 esi limit 15000 esi limit from 01.05.2010 esi return ESOP ETABF ETAX etcs etds etds correction etds defualts etds due date ETDS FVU 3.1 ETDS PAYMENT ETDS Q4 ANN II etds retur with insufficient pan etds return ETDS RETURN DUE DATES etds return less deduction of tax. ETDS RTEURN SOFTWARE etds software etds without pan etrip Excel EXCEL 280 excel add in EXCEL CII excel form 16 EXCEL SHORT CUTS excel software excell add in EXCESS TDS Exchange-traded fund exci excise excise changes in budget EXCISE FORMS excise notification Excise on branded goods excise on utensils excise rate reduced EXCISE REGISTRATION exclusion from capital asset exempted capital gain exemption limit increased EXEMPTIONS IN FEW SERVICES exice duty on new items EXIDE CASE CALKUTTA HIGH COURT EXPANSION OF EXISTING SERVICE EXPLANATORY NOTES TO FINANCE ACT(2) 2009 export EXTENSIBLE BUSINESS REPORTING LANGUAGE extra level security in credit card face book url face book username facebook fake prize money family pension FAQ faq on fbt on esop FAQ VAT fast facts father can claim for son studies FAX FROM COMPUTER FBT FBT CALCULATOR fbt challan FBT ON ESOP fc(r) ACT fd interest rate fdi in insurance and telecom fdr FEMA FIGURES TO WORDS fii file free etds statement file validation utility 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TAX ACT INCOME TAX ACT EBOOK income tax act tds 194C Income tax benefit in budget INCOME TAX CALCULATOR INCOME TAX CALCULATOR 09-10 income tax calculator 12-13 Income tax calculator 2011-12 income tax case selection income tax changes in budget 2010 income Tax circular income tax circulars from 1961 income tax code 2009 income tax due date extended INCOME TAX FORM FILLABLE income tax forms income tax help tool bar income tax notice on late deposit of tds Income tax notification income tax notification from 1961 income tax office income tax payment through atm income tax rate chart. i tax rates 12-13 income tax rates after budget 2012 income tax rates fy 2013-14 income tax refund income tax return income tax return 2011-12 INCOME TAX RETURN 2015-16 income tax return due date INCOME TAX RETURN EXEMPTION income tax return form INCOME TAX RETURN FORM 12-13 INCOME TAX RETURN FORM EXCEL income tax return form itr-2 income tax return last date Income tax rules INCOME TAX SLAB income tax slab in dtc income tax slabs INCOME TAX SLABS AFTER BUDGET income tax ules 9th amendment INCOME WISE ITR FORMS INCOMETAX 6TH PAY inconsistancies in etds returns inconsistencies in etds returns INDEMNITY BOND India against corruption india budget INDIA VS AUS India win world cup INDIAN BANK CHARGES INDIAN INCOME TAX CALCULATOR 2007-08 indian rupee indirect tax proposals INDIVIDUAL HUF TAX RATES indusind bank INFLATION INDEXED NATIONAL SAVING SECURITIES infosys infra bonds limit increased infrastructure Bonds inoperative accounts INPUT SERVICES instruction no 9/2010 INSTRUCTION TO FILL ITR-2 Insurance insurance claim Insurance policy intangible assets INTER BANK MOBILE TRANSFER inter haed loss adjustment interest interest free laon Interest from bank interest on borrowing capital INTEREST ON HOUSE LOAN INTEREST ON LATE DEPOSIT INTEREST ON LATE GRATUITY PAYMENT interest on ppf account interest on self occupied house interest on small savings interest rate on late deposit interest rate on tds 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TAX profession tax PROFIT RATE UNDER 44AF provident fund dues PROVISION OF FBT ON ESOP provisioning of npa PSPCL PSTCL PSU PAY HIKE public limited company public provided fund PUBLIC SHARE HOLDING IN LISTED COMPANY punjab govt arrear calculator PUNJAB VAT punjab vat notification purchase of residential house pure agent qfi quarterly statement status rail freight railway budget railway budget 2012 railway ticket RAILWAYS BUDGET 09-10 RAILWAYS BUDGET 11-12 rajiv gandhi equity saving scheme RAJKUMAR S ADUKIA ramalingam Rate of return RATES AFTER BUDGET rates of service tax rbi RBI ACT RBI Circular on e-payment of taxes RBI FALSE CALLS RBI FALSE MAIL RBI INSTRUCTIONS GAR-7 RBI MONETARY POLICY rbi monetary policy 2012 RBI NOTIFICATIONS rbi report on customer services ready reckoner income tax REAL ESTATE Real Estate Investments REAL TIME GROSS SETTELEMENT reason for mis matching REBATE ON INPUT GOODS AND SERVICE REC Bonds rec infra bonds rec tax free bonds recent rectification of return online reducction in crr refinance calculator refund refund due to diff in valuation of perquisites refund of service tax on cancellation of tickets refund pilot scheme refund without matching registration charges tax saving RELIANCE COMMERCIAL FINANCE RELIANCE GOLD LOAN RELIANCE LIFE INSURANCE RELIANCE MUTUAL FUNDS relief calculator 2010-11 relief calculator fy 2011-12 REMUNERATION TO PARTNERS RENT rent a cab RENT RECIPT RENTING OF IMMOVABLE PROPERTY AFTER 01.07.2012 RENTING OF IMMOVABLE PROPERTY AFTER BUDGET 2010 repayment of housing loan REPLY TO CPC FOR NOTICE REPO RATE Reserve Bank of India reset password RESIDENTIAL STATUS RESOLUTIONS RESTAURANT restricted leave retail investor retirement planning retirement steps Retiring early retrospective amendment RETURN EXEMPTION SALARIED CLASS UP TO 5 LAKH RETURN FILING DATES return filing in odd conditions return for contractors tax deducted return not required with pan return of income RETURN PROCESSING RETURN UP TO 5 LAKH RETURN UPTO 5 LAKH REVENUE STAMP ON CHEQUE PAYMENT REVENUE STAP ON RECEIPT reverse charge on works contract reverse charge of service tax reverse mortgage reverse of 80C benefits REVERSE REPO RATE REVISE RETURN revised option date revised pay calculator revised return REVISED SCALE rgess rich right to reject RPF rpu rpu 1.7 rpu 2.2 rpu 2.5 rpu 2.7 RPU 3.00 rpu 3.1 RPU ITR 2011-12 rpu2.8 RTGS rti rti fees rule 12 of income tax return. RULE 2A rule 4A rule 6(4A) rule 6(b) rule 6DD rule3 rule40BA RUPEE SYMBOL s safety tips for atm SAHRE SHORT TERM CATIAL GAIN salary calculator SALARY ETDS Q4 salary in new direct tax code salary structure salary tds sale in transit sale of agriculture land SALE OF DEBENTURE sale of residential house SALES MEANING 44AB Sales tax samsung case saral 2 saral II SARAL II IN EXCEL Satyam Satyamevjayate SAVE TAX SAVING ACCOUNT saving bank interest saving bank interest rate saving linit u/s 80c saving more than income SAVING PASSBOOK sbi 9.75 % bonds SBI bonds sbi home loan SBI interest rates sbi net banking sbi rates SBIOAHC SCAM schedule VI companies act SCOPE OF ETDS STATEMENT SCOPE OF SERVICE ENLARGED SCOPE OF SERVICES WIDENED scrutiny fy 11-12 scrutiny selection search income tax seat wise/constituencies wise and party and party candidate wise latest position sebi SEC 194 C SEC 194 I sec 194 J secion 80c SECRETARIAL STANDARD secrutiny of itr section 10(10AA) SECTION 10(13A) section 10(38) SECTION 10(5) section 139(1) section 139(4) section 139(5) Section 14 SECTION 145 section 154 return online income tax section 16(iii) section 189 section 192 section 194-J SECTION 194A section 195 SECTION 195A section 197 SECTION 2(37A) section 201(1A) section 203(3) section 206(C)(5) section 205 SECTION 24(b) section 269SS 269T section 271(1)(c) section 282B Section 36(1)(vii) section 40(a)(ia) SECTION 40A(3) section 43(5) SECTION 44AB 2007-08 LAST DATE section 44AB limit SECTION 44AE SECTION 44AF Section 50 Section 50C section 54 section 54f SECTION 60 section 616(c) SECTION 64 section 66B service tax section 68 Section 73 section 80 M section 80c section 80CCF section 80D section 80E secured code master card Securities and Exchange Board of India security features sehaj self assessment tax Seminar on service tax changes Senior citizen Senior Citizens Savings Scheme 2004 service ta SERVICE TAX service tax code Service Tax (Removal of Difficulty) Order SERVICE TAX 2010 service tax ac class service tax accounting code service tax adjustment service tax audit SERVICE TAX CHANGES FROM 01.07.2012 service tax changes in budget Service TAX CLARIFICATION SERVICE TAX COMPLIANCE SERVICE TAX DEPOSIT DUE DATE SERVICE TAX DUE DATE Service Tax excel pdf word SERVICE TAX EXEMPTION LIMIT Service Tax Form excel pdf word SERVICE TAX FORMS service tax internet banking service tax notifications SERVICE TAX ON LAW FIRM ADVOCATES service tax on transportation of passengers by air service tax on advocates SERVICE TAX ON BROKERAGE service tax on ca service tax on coaching service tax on construction services service tax on director services SERVICE TAX ON DISTRIBUTION OF ELECTRICITY SERVICE TAX ON EDUCATIONAL SERVICES service tax on gta service tax on health services service tax on hotel clarification SERVICE TAX ON HOTEL ROOM RENT service tax on invoice basis service tax on lawyers SERVICE TAX ON LEASING SERVICE TAX ON PACKAGE SOFTWARE service tax on railway freight SERVICE TAX ON RENT service tax on road service tax on transmission distribution of electricity service tax on work contract tax service tax on wrong head service tax onr eimbursements SERVICE TAX PAYMENT SERVICE TAX PROCEDURES SERVICE TAX RATE CHART service tax rate effective date service tax rate reduced service tax rates increased SERVICE TAX REGISTRATION SERVICE TAX REGISTRATION LIMIT SERVICE TAX RETURN SERVICE TAX RULES service tax section 65(105)m SERVICE TAX VOLUNTARY COMPLIANCE ENCOURAGEMENT SCHEME SERVICES CHARGES OF BANKS SERVICES TAXABLE servicetax set off in same head or other head. sevice tax on associate enterprises sez share share market SHARE SHORT TERM Capital GAIN share transfer share your thoughts SHOME COMMITTEE REPORT Short term capital gain depreciable Assets SHORT TDS SHORT TERM ACCOMMODATION short term capital gain 15 % SIM CARD SIMPLE TAX CALCULATOR single premium policy sip SIXTH COMMISSION sixth pay commission skimming slider based EMI calculator SLR small saving schemes small service provider smart buying tips software import son eduction loan father speak asia speak asia fraud speak asia online speed clearing spending habits SPF splitting of wages Spreadsheet SRVICE TAX CLARIFICATION ss patta ST-1 EXCEL ST-2 ST-3 stamp duty standing committee status of return STATUS OF TAX DEDUCTED statutory audit stay on demand notices STCG 10% 15% STGC Stock STOCK EXCHANGE STOCK MARKET FROM 9.00 AM. STOCK MARKETS stp STRUCTURE AND VALIDATION OF PERMANENT ACCOUNT NUMBER stt stt challan sub contractor SUBPRIME CRISES success secrets sugam Sukanya Samriddhi Account SUPREME COURT RENT sur name in pan surcharge cess on tds Surrender-Cancellation of Service Tax Registration survey income tax swiss bank Systematic Investment Plan tally 7.2 tally 9 tally easy tally erp9 tally recycle bin tally shortcut tally simple tally tips TAN TAN STRUCTURE Tariff Value Tax saving tax accounting standards TAX AMNESTY SCHEME tax benefit from budget TAX CALCULATION TAX CALCULATION 2008-09 TAX CALCULATION FORMULA ADDIN EXCEL TAX CALCULATOR tax calculator 10-11 TAX CALCULATOR 2008-09 tax calculator 2010-11 tax calculator after budget 2011 tax calculator financial year 10-11 tax calculator fy 11-12 tax calculator income tax tax collection Tax credit TAX DEDUCTED AT SOURCE CALCULATOR (TDS)2007-08 tax deducted at source return etds Tax deduction tax deduction at source chart TAX EVASION Tax free bonds TAX ON ARRERS tax on due date by cheque tax on perquisite TAX ON PROVIDENT FUND tax payment by internet tax payment from other's account tax payment online tax planning for salary TAX RATES tax rates changes in budget 2011 tax rates in new tax code tax return preparer tax saving capital gain tax saving mutual funds TAX SLABS tax through atm tax yogi taxable allowances Taxation Taxation in India TAXES BY INTERNET TAXMANN TAXPRO CHALLAN tcs on gold tcs on jewellery TCS ON MINERALS tcs rate chart TCS RATES tds certificate tds 194I Limit for deduction tds at less rate tds calculations tds calculator tds calculator after 1.10.2009 TDS CERTIFICATE tds challan 281 tds chart TDS CORRECTION TDS CREDIT MORE TAN ONE YEAR tds cut off limit changed tds deducted in march TDS DEFAULT BY EMPLOYER tds deposited on time tds due date tds man tds matching tds noitce tds not deducted penalty tds not paid TDS ON BANK INTEREST tds on car charges TDS ON COLD STORAGE RENT tds on commission tds on discount on prepaid cards TDS ON EPF tds on fees tds on immovable property TDS ON INTEREST tds on job work tds on Non resident tds on players tds on professional services tds on rent tds on royalty TDS on salary tds on sale purchase of property tds on service tax tds on service tax on professional services tds on service tax u/s 194-J tds on taxi hire charges tds on technical services tds on transporter tds on transportor tds on travel agent tds on umpires tds on vehicles tds online tds payment online tds payment online mandatory TDS PRESENTATION tds professionals TDS PROVISIONS TDS RATE 10-11 -TDS DEPOSIT TDS RETURN DUE DATE DOWNLOAD PDF tds rate 2011-12 tds rate 2012-13 tds rate after budget tds rate chart TDS RATE CHART 11-12 tds rate chart fy 2014-15 tds rate chart fy12-13 TDS RATE WITHOUT PAN TDS RATES tds rates 07-08 EXCEL tds rates 09-10 FY TDS RATES 10-11 tds rates 2012 tds rates after budget 2010 TDS RATES ASSESSMENT YEAR 2011-12 tds rates chart 10-11 TDS RATES DIRECT TAX CODE TDS RATES FOR AY 2010-11 TDS REFUND tds return online free tds rules amendment tds salary rate tds section 194C tds software tds statement tds taxi charges tds u/s 194C TDS U/S 195 tds verification TDSCPC tdsman tdsman software TEACHER PAY SCALE TERM DEPOSIT TERM INSURANCE term plan The companies act 2013 The companies rules THIN CAPITALISATION third party insurance ticket booking tds time deposit TIMING CHANGE TIN NUMBER BY NAME TIN SEARCH INDIA tin structure tin-nsdl tin-nsdl free etds statement software TIN-NSDL.TIN NSDL FORM 16 TOLL FEES tool bar for Chartered Accountants TOP BANK OFFICIAL CBI ARREST