Deduction Section 80DD Maint- Medical treatment Handicapped Dependant


Section 80DD Deduction under this section is available subject to following conditions
  1. Eligible Taxpayers to whom deduction is Available:This deduction can be claimed By Resident Individual/HUF.  He may be ordinary resident Indian or Not ordinary resident Indian. He may be foreign citizen or Indian citizen. However Non resident can not claim this deduction.
  2. Options:Taxpayer may have done any (or both) of following options
    1. The taxpayer has incurs any expenditure for the medical treatment, training and rehabilitation of a disabled dependant; or  
    2. Deposits any amount in schemes like Life Insurance Corporation for the maintenance of a disabled dependant. An annuity or a lump sum amount is paid to the dependant or to a nominee for the benefit of the dependant in the event of the death of the individual depositing the money, from the said scheme,
  3. Amount of deduction : A deduction of Rs 50,000 is available. The amount of deduction is fixed irrespective of the amount deposited/expenditure incurred  under option 2.1 or 2.2 as above.(read Circular /clarification issued by CBDT on section 80DD ) Where the dependant is with a severe disability, a deduction of Rs 1,00,000 is allowed. ( Rs 75000/- up to AY 2009-10)
  4. Death of the dependant occurs before that of the assessee:  If the death of the dependant occurs before that of the assessee, the amount in the scheme is returned to the individual and is taxable in his hands in the year that it is received.
  5. Certificate :An individual should furnish a copy of the issued certificate by the medical board constituted either by the Central government or a state government in the prescribed form, along with the return of income of the year for which the deduction is claimed,However as per new rule 12 no document is to be attached with Income tax return .
  6. Dependant Meaning :The term 'dependant' here refers to 
    • For Individual:the spouse, children, parents and siblings(brother,Sister) of the assessee who are dependant on him for maintenance.
    • For HUF : menber of  HUF  who are dependant on him for maintenance
  7. Depended claim of 80U :Further Dependant themselves haven't claimed a deduction for the disability under section 80U in computing their total incomes.
  8. Disability :Normal disability not less than 40 % and severe disability means more than and equal to 80 %
Example-1: X incurred  an expenditure of Rs 15000/- on medical treatment of his brother who is disabled 56% in Fy 2011-12. Calculate deduction available  ?

Ans: X can claim Rs 50000/- as deduction even though he has incurred an expenditure of 15000 only.However his brother must be wholly and mainly depended on him and his brother has not claimed deduction u/s 80U fo his disability .

Example 2: X purchased a policy with annual premium  of Rs 10000/-  for maintenance  of his handicapped brother who is disabled 56% in Fy 2011-12. Calculate deduction available  ?

Ans: X can claim Rs 50000/- as deduction even though he has paid premium of Rs 15000 only.However his brother must be wholly and mainly depended on him and his brother has not claimed deduction u/s 80U fo his disability .
Check other deduction


I.T. Sec.
Nature of Deduction
Amount of deduction

80 CCE
80 C

80 CCC
Limit on Deduction u/s.80C, 80CCC & 80CCD 

Life Insurance Premia, PF, PPF, NSC, ELSS, Units of Mutual Fund referred to u/s.10(23D), Tuition Fees(max. 2 Children), Repayment of Principal of Housing loan, Bank Fixed Deposit of 5 yrs period, notified Bonds of NABARD, Deposit in an account under Senior Citizens Savings Scheme rules, 5 year time deposit in an account under Post Office Time Deposit Rules, 1981 etc.
Premium paid towards approved Pension Fund (like LIC’s Jeevan Suraksha) max. 1 lakh.
Contribution to Central Government Pension Schemes. Upto 10% of salary with matching contribution from Government.                                                 
Maximum overall
allowed u/s. 80C,
80CCC & sub-
section (1) of

Deduction in respect of investment made under an equity savings scheme(only for Resident Individual) (subject to conditions)
50% of the amount invested subject to a maximum of Rs.25,000
(a) Health Insurance Premium paid by an individual/HUF by any mode of payment other than cash to effect or keep in force an insurance on the health of the assessee(self) or his family(spouse & dependant children) for policies taken from General Insurance Corporation /other approved Insurance Regulatory and Development Authority or any contribution made to the Central Government Health Scheme or any payment made on account of preventive health check-up subject to a maximum of Rs.5,000.
(b) Medical Insurance Premium paid by an individual/HUF by any mode of payment other than cash to effect or keep in force an insurance on the health of his/her parent or parents for policies taken from General Insurance Corporation /other approved Insurance Regulatory and Development Authority or any contribution made to the Central Government Health Scheme or any payment made on account of preventive health check-up subject to a maximum of Rs.5,000.
(c) For Senior Citizens in respect of (a) & (b) above
Preventive health check up 
Upto Rs.15,000

Upto Rs.15,000

Upto Rs.20,000

up to 5000/- included in above limit.
(a) Any expenditure for Medical, Nursing & Rehabilitation incurred on dependant suffering from permanent disability including blindness, mental retardation, autism, cerebral palsy or multiple disabilities

(b) Deposits under LIC, UTI’s Scheme & other IRDA approved insurers for the benefit of physically handicapped dependant
Rs.50,000 (Rs.1,00,000 if the disability is severe exceeding 80%)
(a) Actual expenditure incurred on Medical treatment of Self or dependant or a member of HUF suffering from terminal diseases like Cancer, AIDS, Renal failure etc.
(b) For Senior Citizens(self or dependant on whom expenditure on medical treatment is taken)
Upto Rs.40,000

Upto Rs.60,000
Interest on loan taken from Financial/Charitable Institutions for Self/Spouse/Children for pursuing Higher Education (for a max. period of 8 yrs)
Actual Interest repaid

(a) Donations made to National Defence Fund, Prime Minister’s Relief Fund, approved Funds of reputed Educational Institutions, National Trust for Welfare of persons with Autism, Cerebral Palsy etc.
(b) Donations made to Jawaharlal Memorial Fund, PM’s Drought Relief fund, Any approved Charitable Institution/Trust, Religious Institutions, a corporation established by the Government for promoting interest of the members of a Minority Community
100% of Donation

50% of Donation restricted to 10% of Adjusted Gross Total Income  
Deduction in respect of rents paid, provided the assessee is not in receipt of HRA and no house is owned by self, spouse, minor child or HUF in the place of work subject to filing of declaration in Form No.10BA
25% of income
or rent paid in excess of 10% of income
or ceiling of Rs.24,000 p.a whichever is less
Deduction in respect in interest on deposits(not being time deposits) in a savings account with a banking company, a co-operative society and a post office
80 U
Persons certified by the medical authority to be a person with disability
Rs.50,000 (Rs.1,00,000 in case of severe disability)

Complete section is reproduced here under

[Deduction in respect of maintenance including medical treatment of a dependant who is a person with disability.
80DD. (1) Where an assessee, being an individual or a Hindu undivided family, who is a resident in India, has, during the previous year,—          (a)  incurred any expenditure for the medical treatment (including nursing), training and rehabilitation of a dependant, being a person with disability; or
          (b)  paid or deposited any amount under a scheme framed in this behalf by the Life Insurance Corporation or any other insurer or the Administrator or the specified company subject to the conditions specified in sub-section (2) and approved by the Board in this behalf for the maintenance of a dependant, being a person with disability,
the assessee shall, in accordance with and subject to the provisions of this section, be allowed a deduction of a sum of fifty thousand rupees from his gross total income in respect of the previous year:

Provided that where such dependant is a person with severe disability, the provisions of this sub-section shall have effect as if for the words “fifty thousand rupees”, the words[“one hundred thousand rupees”] had been substituted.
(2) The deduction under clause (b) of sub-section (1) shall be allowed only if the following conditions are fulfilled, namely:—
          (a)  the scheme referred to in clause (b) of sub-section (1) provides for payment of annuity or lump sum amount for the benefit of a dependant, being a person with disability, in the event of the death of the individual or the member of the Hindu undivided family in whose name subscription to the scheme has been made;
          (b)  the assessee nominates either the dependant, being a person with disability, or any other person or a trust to receive the payment on his behalf, for the benefit of the dependant, being a person with disability.
(3) If the dependant, being a person with disability, predeceases the individual or the member of the Hindu undivided family referred to in sub-section (2), an amount equal to the amount paid or deposited under clause (b) of sub-section (1) shall be deemed to be the income of the assessee of the previous year in which such amount is received by the assessee and shall accordingly be chargeable to tax as the income of that previous year.
(4) The assessee, claiming a deduction under this section, shall furnish a copy of the certificate issued by the medical authority in the prescribed form and manner, along with the return of income under section 139, in respect of the assessment year for which the deduction is claimed:

Provided that where the condition of disability requires reassessment of its extent after a period stipulated in the aforesaid certificate, no deduction under this section shall be allowed for any assessment year relating to any previous year beginning after the expiry of the previous year during which the aforesaid certificate of disability had expired, unless a new certificate is obtained from the medical authority in the form and manner, as may be prescribed, and a copy thereof is furnished along with the return of income.
Explanation.—For the purposes of this section,—          (a)  “Administrator” means the Administrator as referred to in clause (a) of section 2 of the Unit Trust of India (Transfer of Undertaking and Repeal) Act, 2002 (58 of 2002);
          (b)  “dependant” means—
       (i)  in the case of an individual, the spouse, children, parents, brothers and sisters of the individual or any of them;
      (ii)  in the case of a Hindu undivided family, a member of the Hindu undivided family,
                dependant wholly or mainly on such individual or Hindu undivided family for his support and maintenance, and who has not claimed any deduction under section 80U in computing his total income for the assessment year relating to the previous year;          (c)  “disability” shall have the meaning assigned to it in clause (i) of section 2 of the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 (1 of 1996) and includes “autism”, “cerebral palsy” and “multiple disability” referred to in clauses (a), (c) and (h) of section 2 of the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999)];
          (d)  “Life Insurance Corporation” shall have the same meaning as in clause (iii) of sub-section (8) of section 88;
          (e)  “medical authority” means the medical authority as referred to in clause (p) of section 2 of the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 (1 of 1996)[or such other medical authority as may, by notification, be specified by the Central Government for certifying “autism”, “cerebral palsy”, “multiple disabilities”, “person with disability” and “severe disability” referred to in clauses (a), (c), (h), (j) and (o) of section 2 of the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999)];
           (f)  “person with disability” means a person as referred to in clause (t) of section 2 of the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 (1 of 1996) [or clause (j) of section 2 of the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999)];
      [(g)  “person with severe disability” means—
       (i)  a person with eighty per cent or more of one or more disabilities, as referred to in sub-section (4) of section 56 of the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 (1 of 1996); or
      (ii)  a person with severe disability referred to in clause (o) of section 2 of the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999);]          (h)  “specified company” means a company as referred to in clause (h) of section 2 of the Unit Trust of India (Transfer of Undertaking and Repeal) Act, 2002 (58 of 2002).] 


Get Latest Updates In your Inbox



(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 44AA 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 Finance finance act Finance Act (2) 2009 finance act 2010 Finance act 2011 FINANCE ACT 2012 finance bil 2012 finance bill 2010 finance bill 2011 finance bill in lok sabha finance bill top news finance bill(2) 2009 Finance Minister finance ministry financial adviser financial crises FINANCIAL PLANNING Financial Services first class rail passenger fare from 01.10.12 first discussion paper on gst first name in pan card first quarter fringe benefit tax adjustment fiscal cliff FIVE IN ONE FIVE IN ONE TAX CALCULATOR Fixed deposit fixed maturity plan FLOW CHART ON FBT ON ESOP fm speech on 07/05/2012 fmc FMV OF ESOP FMV UNLISTED COMPANY ESOP FN 275-192-2009 FOREIGN COMPANT FBT ON ESOP foreign direct investment foreign dividends foreign exchange money changer service tax foreign individual in shares Forex derivatives tax forex trading forget password Form 10E FORM 16 FORM 16 A SOFTWARE FORM 16A FORM 16A FROM ETDS FVU form 16A from fvu form 16a from nsdl FORM 16A GENRETION SOFTWARE FORM 16A PDF fORM 16aA IN FIVE MINUTES form 18 punjab vat act form 26as form 26q form 26q online free form 29C form 49a excel/pdf/online formation of huf forum site FORWARD CONTRACTS ACT 1952 fpo fraud mail free auto filler for epayment of taxes FREE CHALLAN SOFTWARE free e filing Income tax return 11-12 free epayment auto filler of challan free etds return free etds software FREE INCOME TAX ACT free income tax return free itr-1 free itr-2 e filing Free online Books of Direct Tax for F.Y.2008-09 free online greeting card holi free samples FREE SOFTWARE FREE SOFTWARE FOR ETDS FREE TOOLBAR WITH SEARCH Fringe Benefit Tax full partition of huf future and options fvu FVU 2.130 FVU 2.131 fvu 2.216 fvu 3.0 fvu 3.2 fvu 3.3 fvu 3.4 GAAR GAIN ON SALE OF SHARES GAR-7 gas cylinder GAZETTE NOTIFICATION gdp General anti avoidance rule general provident fund generation company GIFT BY NRI gift deed to huf gift from relative gift in kind gift on marriage gift tax gmail Goal calculator gold bond scheme gold deposit scheme GOLD LOAN Gold Monetization Scheme gold silver rates 10 years Goods and Services Tax GOODS TRANSPORT AGENCY ABETMENT goods transport agency service tax GOOGLE SEARCH google tool bar Gopal Kumar kedia got approved from president GOVT NOTIFICATION CST gpf interest rate gpf interest rate 8.6 % gpf interest rate 8.8 % gratuity gratuity limit enhanced Green-channel banking GREETING CARD ONLINE GROSS RECEIPT MEANING 44ab GST GTA guarantee Nav guidelines for selection of cases gujrat vat act half pay leave HAPPY DIWALI HAPPY NEW YEAR HBA-HRA hdfc bank Health care Health insurance health plans health service help on tax HIGH VALUE TRANSACTION HIGH-VALUE TRANSACTIONS HIGHER SECONDARY CESS HIGHER TDS WITHOUT PAN 01.04.2010 HINDU UNDIVIDED FAMILY hiring motor vehicle holi card holiday holiday on election day holidys Home insurance home loab HOME LOAN hospitals house budget house completion house loan 150000 or 30000 house loan and tax svaing house loan at discounted rates house loan on two houses house loan reduuced house property house valuation house wife how to calculate income on salary how to calculate new basic how to calculate new da rate how to claculate income on salary how to file correction statement how to fill date column in punjab vat form 18 HOW TO FILL ITR-2 how to fill tds challan 280 how to invest in Mutual funds how to pay service tax online HOW TO SELECT ITR FORMS How to use atm HRA and house loan HRA AND TRANSPOT DEDUCTION IN Q4 SALRY RETURN HRA CALCULATION HRA CALCULATOR HRA EXEMTION HRA FAQ HSC ACC CODE huf and 54B HUF CAPITAL HUF CONTRACT POWER huf creation deed HUF DEFINITION huf formation HUF KARTA huf member name HUF PARTITION HUF TYPE ICAI icai suggestions ICAI tool bar ICES ICICIBANK CREDIT CARD idfc infra bonds ifci IFRS ifsc iifl immovable property implementation of report import IMPORTANT DUE DATES INCOME FROM HOUSE PROPERTY Income from Mutual funds. income from other source income from share equity income processing pending Income tax income tax slabs fy 2008-09 INCOME 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 late deposit interest taxable on saving interim budget internal auditor international taxation INTIMATION U/S 143(1) Investing Investment investment in shares Investment management investment yogi IPL 2011 ipo IRDA irds it calculator 2009-10 itat Itax calculator ay 2011-12 itax calculator fy 10-11 itns 280 itns 281 itns 282 itns 283 itns281 itr -3 excel 2010-11 ITR 11-12 itr 2 excel itr 2 rpu itr 4 e filing utility itr 4 fy 2010-11 itr 4 rpu ITR EFILING SOFTWARE ITR FORM 12-13 itr form 13-14 itr form 2 ay 2011-12 itr form 2008-09 itr form 2011-12 itr form 2013-14 ITR FORM SAHAJ ITR FORM SELECTION ITR FORM SUGAM itr forms itr forms ay 2009-10 ITR RPU 2010-11 ITR RPU AY 2008-09 ITR RPU AY 2009-10 ITR SOFTWARE itr sugam ITR V STATUS ITR WORD FORMAT itr-1 2010-11 ay ITR-1 EXCEL 08-09 ITR-1 EXCEL 11-12 ITR-1 rpu in excel free ITR-2 AY11-12 ITR-2 EXCEL 08-09 itr-2 excel 2010-11 ITR-2A ITR-3 EXCEL 08-09 AND ITR 4 EXCEL 08-09 itr-3 rpu itr-4 efiling .itr-5 efiling ITR-4S SUGAM ITR-5 EXCEL itr-6 ITR-7 ITR-V itr-v status jan 2012 da rate jan lokpal bill jan lokpal vs lokpal bill JAVA BASED INCOME TAX RETURN FORMS JCO Jewellery job switch Job work joint employment joint name judicial decision karnataka high court case key highlights kisan vikas patar KNOW ALL ABOUT TDS KNOW PAN STRUCTURE know the ip address of sender yahoo mail KNOW YOUR KNOW YOUR CST NUMBER know your customer KNOW YOUR DIVISION CODE know your epf balance know your ip address KNOW YOUR LOCATION CODE know your pan know your pan address KNOW YOUR PPF know your refund status KNOW YOUR REFUND STATUS ONLINE KNOW YOUR SERVICE TAX NUMBER know your tax deducted know your tax deposited KNOW YOUR TIN KNOW YOUR VAT/TIN NUMBER KV Kamath kvp kyc LAHMAN BROTHERS land lord pan must laptop LARGE TRANSACTION last date to deposit tds LAST DATE TO FILE ETDS RETURNS last date to file itr 2007-08 extended late deposit of tds LATE FILING OF ITR-V late funishing of return late payment of service tax latest depreciation rates latest income tax circulars latest income tax notification latest notification latest tds rate chart leave leave encashment LEAVE TRAVEL ASSISTANCE Leave Travel concession less liaison office lic lic jeevan vaibhav LIC JEEVAN VRIDDHI lic table 145 Life insurance life insurance agent life insurance broker LIFE INSURANCE POLICY LIFE INSURANCE POLICY AND TAX SAVING LIFE INSURANCE PREMIUM Limit for court case Limit of gratuity under income tax LIMIT UNDER SECTION 44AF LIMITED LIABILITY PARTNERSHIP liquidity crises list of taxable service LIVE BUDGET STREAM 2011 LLP LLP RATES loan against fdr loan eligibility loan for higher education LOAN ON PPF loan repayment period calculator LOAN SECURITISATION Lok sabha election results/trends all states and all seat lokpal bill long term capital gain low cost laptop lpg lt infra bonds LTC BY AIR LTC OUTSIDE INDIA LTCG lucknow chartered accountants macro mail frauds mail scams mandap keeper mandatory e filing service tax return mandatory epayment of taxes Manoj Agarwal manpower marked to market marketable product MasterCard mat maternity leave MCA-21 McDowell and Co. Ltd. (154 ITR 148) meaning of transfer in capital gain meanings of finance terms medical insurance premium MEDICAL OFFICER medical u/s 80D MEET MENREGA merge ledger in tally MICR CODE Microsoft Microsoft Excel military pay minimum alternative tax minimum balance minimum experiance for bank branch auditor minimum experience for bank branch auditor minimum service minimum wages mip mis matching MISTAKES IN ETDS RETURN mistakes in itr mistakes in return filling Mobile Number Portability Money MONEY MATTERS CASE Money Mistake monthly income plans monthly income scheme MOTOR INSURANCE MRTP ms excel MS OFFICE multipal challan multiple pan Mutual Fund mutual funds and tax MVAT AUDIT mvat audit form 704 Nabard Bonds name break up in pan nandan nilekeni NATIONAL ELECTRONIC FUND TRANSFER National Identification Authority NATIONAL SAVING CERTIFICATE NAV NEFT NEGATIVE LIST FOR TAX ON SERVICES Net asset value net banking new excise return form new 194 c NEW BASE RATE INTEREST NEW BASIC AND GRADE PAY new basic formula new coin new cut off limit for TDS new da rate new deduction NEW EST-1 new etds requirement NEW EXCISE DUTY ITEMS New Foreign Trade Policy NEW FORM ITR FY 2010-11 new fuv 2.110 new fvu 2.128 new income tax act new income tax calculator NEW INCOME TAX RATES new income tax return form 2010-11 itr-1 new income tax return form 2010-12 itr-1 New Infosys Chairman new itr form NEW ITR FORM AY 2011-12 new itr forms NEW ITR FORMS EXCEL new jeewan dhalan NEW PAN APPLICATION NEW PAN CARD NEW PARTNER ADDED NEW PAY BAND NEW PAY SCALE FOR UNIVERSITIES COLLEGES NEW PAYSCALE FOR PROFESSOR LIBRARIAN DPE new pension scheme to govt employee NEW RUPEE SYMBOL new rupee symbol font new sahaJ tax form new section 44AF new service tax rate 12.36 NEW SERVICES UNDER SERVICE TAX new tax form NEW TAX RATES new tds rate 2010-11 new tds rates fy 2009-10 new tds rules applicable. NEW TDS RULES FY 2010-11 New Year's Day newly weds nhai bonds nhai capital gain bond nhai tax free bonds nifty nil etds challan nil etds return nil tds on transportor no return for salary No.402/92/2006-MC (10 of 2008) non deduction certificate non deposit of TDS non performing assets NON RESIDENT INDIAN NOR note security features NOTES ON 3CD notice of meeting through email company notice pay notices etds notification 19/2008 service tax Notification 19/2009-ST notification 22/2011 notification 23/2011 notification 24 NOTIFICATION 25/2012 Notification 26/2011 notification 3-2011 notification 32/2009 dated 27.03.2009 NOTIFICATION 36/2011 NOTIFICATION 41 DT 31.05.2010 notification19.03.2012 npa norms NPS NRI nri investment indua NRI.PIO NSC ACCRUED INTEREST NSC INTEREST CALCULATOR nsc. NSDL NSE NUMBER TO TEXT numbers in to text OCI official notification official website oltas one increment ONE RANK ONE PENSION one thousand rupee note online ONLINE BALANCE CHECK EPF online bsnl bill verification online deposit of tax online earning online emi calculator online employee provident fund online epf balcnce online filing of service tax return ONLINE FOREX TRADING online life insurance ONLINE PAN online pan verification online rectification itr online refund ONLINE REFUND STATUS ONLINE REGISTRATION OF COMPANY online return rectification online service tax online services by Govt ONLINE ST-3 online tan regsitration online tds payment ONLINE VAT opc option date orop other forms other income to employer out of debt OUTPUT SERVICE TAX CREDIT OUTSTATION CHARGES own name PACKAGE SOFTWARE PAN PAN ADDRESS pan and income tax return PAN AO CODE pan application excel pan correction pan details PAN LEDGER pan login pan mandatory for hra pan mandatory in etds pan name verificatio PAN ON RENT RECIPT pan regsitration PAN STATUS NSDL PAN STATUS UTI PAN STRUCTURE PAN SURRENDER pan transfer pan verification pan vs return parcel PARNERSHIP part time course tuition fees part of the year employee form 16 part of the year employee form 24q partial reverse charge in service tax partial withdrawal partner salary PARTNERSHIP DEED PARTNERSHIP RATES PASSWORD PATENT pay bands Pay calculator pay calculator revised pay commission punjab pay fixation examples pay per post PAY SERVICE TAX ON DUE BASIS payable at par paybands PAYMENT BY ACCOUNT PAYEE CHEQUE payment by cheque income tax payment due date reminder payment exceeding 20000-35000 payment of gratuity act paypal paypal ceiling PDF UTILITY penalty for service tax penalty if cheque cleared late penalty on concealment of Income penalty on late filing non filing of etds return penalty on late filing of income tax return pension pension arrear pension calculator pension da pension fitment pension gazette notification pension notification pension on grade pay military pay pension policy pensioner benefit Permanent account number PERSONAL ACCIDENT INSURANCE personal finance software personal loan PETROL DIESAL SAVE FISCAL DEFICIT PETROL DIESEL PRICE HIKED PETROL EXPENSES VALUATION petrol prices reduced PFC PFC INFRA BONDS PFC TAX FREE BONDS pfrda PHONE BANKING phone password pin pivot tables Place of Provision of Services Rules PLAYER AUCTION pmjdy PMS pnr Point of sale POINT OF TAXATION political party deduction Poppy Seeds portfolio POST GRADUATE TEACHER post office fixed deposit post office recurring deposit post office saving deposit account post office schemes postal ballots postal order POWER FINANCE BONDS POWER OF ATTORNEY PPF PPF CALCULATOR ppf huf account ppf interest rate ppf limit ppp ppt ppt fbt ppt on budget 2011 PPT UP VAT pranav mukharjee pre construction interest PRE EXISTING E-1 TRANSACTIONS pre filled challan income tax prepayment prepayment penalty press release press release 14.08.2008 presumptive tax scheme preventive health check up PRIMARY TEACHER PRINCIPAL printing manual private limited company PROF. 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 response to outstanding demands RESTAURANT