. SECURITIES,5,(MNP),2,(TDS)2007-08,1,`,1,01.07.12,23,01.09.2008,1,01.10.2012,2,06.07.2009,3,07.08.2012,1,1 PERCENT EXCISE ITEMS LIST,2,1 sep,1,1% excise,2,10 year nsc,7,10(10C),1,10(10D),1,10(11),1,10(12),1,1000 court cases judgements supplied to ITO,7,1000 rupee note,3,11-2008,1,11-2010,1,111A,2,130 items,1,14.08.2008,1,15 august,2,150 Rs coin,2,15g,14,15h,15,18-12-2009,1,192(1A),5,192A,2,194 I,3,194 IA,1,194A,7,194c from 01.10.2009,7,194H,6,194j,15,194LC,3,194N,1,194O,1,194q,2,1981-2007,2,2% cst,1,2% excise,1,2004,1,2008,1,2008-09 FY,1,2010,2,206AA,14,234A 234B 234C,10,234c interest calculator,11,234D,1,234E,16,234F,2,23AC,1,23ACA,1,23B,2,24C,3,24q annexure II,5,25 paisa coin,1,271(1)(c),5,271B,2,271H,4,272B,1,27A,1,280,5,280 challan,4,281,4,282,2,283,2,29 AUGUST,2,29.04.2010.,1,29/08/2008,2,29/2008 service tax,2,2g meaning use,1,3 idiots,1,30 MARCH,4,31st March,19,32-2010,1,33 of 2009,1,35(2AA),1,35(2AB),1,3CD,18,3g meaning use,1,40(b),4,43B,5,44 AB EXEMPTED INCOME,1,44AA,1,44AB AGRICULTURE,2,44AB new limit,29,44AB NON RESIDENT,3,44ad,19,44ada,3,46/2012 45/2012,1,49C,1,5 day week,1,5 years post office deposit,5,5/2011,1,50 paisa coin,2,500-1000 notes banned,128,54b,19,54EC,28,54ee,1,54f,22,54gb,1,5th paycommission punjab,1,6 % excise,1,6 crore advance limit,1,6/2005,1,69/2010,1,6th cpc,5,6TH PAY COMMISSION,6,70% of pan etds,7,7th Central Pay Commission,12,8 tips to save tax,2,80C,90,80ccc,3,80CCD,16,80cce,2,80CCF,18,80CCG,6,80d,10,80DDB,14,80EE,4,80EEA,1,80G,6,80GG,8,80GGA,6,80GGB,1,80ggc,1,80tta,5,80TTB,2,80U,2,85% of pan etds,1,86/2008 DATED 13-08-2008,1,87A rebate,8,89(1),22,89(1) relief calculator,19,9.5 % rate for private epf,8,92E,1,95% of pan etds,5,98 dated 04/01/08,1,aadhaar,18,aakash tablet,1,aam admi,1,aar,4,Aayakar Sampark Kendra,1,abatement,13,abolished,1,ACCOUNT PAYEE DRAFT,2,Accounting,1,ACCOUNTING CODE,11,accounting code for services,6,ACCOUNTING FOR GOVT GRANTS,3,accounting standards,12,ACES,10,ADD IN,1,Add-Ins,2,additional relief in budget 2010,1,adjustment of advance FBT with advance Tax,2,advance rullings,3,advance salary,2,advance tax,2,ADVANCE TAX CALCULATOR,10,advance tax challan,19,advance tax collections,1,ADVANCE TAX CUT OFF AMOUNT,12,ADVANCE TAX DATES,20,AFFIDAVIT,2,affordable housing,1,AG Projects Technologies Ltd RT,1,age 80 addition pension,2,aibea wage revision,1,aibea wage revision latest news,1,aiboa,1,aiboc,1,aiboc wage revision,1,AIG,1,AIR,10,airline ticket booking tds,7,airlines,3,all is well,1,allowances,5,allownces,4,alphabet of inspiration,1,alteration on check allowed,3,alternate minimum tax,4,AMENDED 3CD,12,amendment in companies bill 2011,2,amendment in gratuity act 2010,5,amendment in registration service tax,4,AMENDMENT IN SERVICE TAX ON RENT,6,amendment to finance Bill 2010,1,AMNESTY SCHEME 2007,2,amt,2,Anna Hazare,2,anna hazzare bill vs govt lokpal bill,1,appeal,15,apply for new pan card against old pan card,3,aqb,1,arbitration,2,arrears of salary,5,arrears of sixth pay,6,ARRERS TAX,2,AS-12,1,ASBA,1,assessee in default,2,ASSESSMENT REOPENING,8,ASSESSMENT YEAR 2008-09 REFUND,1,atm,13,atm 100 per day,2,atm cash without card,2,atm tips,9,atm wrong debit,1,audit cases itr filing,2,audit limit enhanced,13,Audit Questionaire,1,AUDIT REPORT,63,AUS VS IND.INDIA VS SL,1,Automated teller machine,1,AUTOMATION OF CENTRAL EXCISE AND SERVICE TAX,7,Axis Bank credit cards,2,ay 2010-11,1,bad debts,2,Balwant Jain,180,Bank,6,Bank account,15,bank audit,3,bank audit 2012,1,bank charges,19,BANK SALARY,2,bank strike 06/07/09 and 07/07/09,1,banking law amendment,1,banknotes,6,banks npa provisioning,4,BARE ACT,4,bare rules,1,BASE RATE BY BANKS,2,bcct,1,belated return,2,benami property,1,BIMAL JAIN,474,biometric pan card,3,black and white form not acceptable,2,black money,27,BLOCK PERIOD,1,blogging,1,bobay refund,1,BONUS,2,bonus share,2,book discount,5,BOOK ON EFILING,1,BOOK REVIEW,1,books of accounts,6,BOOMING INDIAN ECONOMY,3,both House rent allowance,10,both hra and house loan,15,Brass Scrap,3,BRIBE CASE,1,BROKER,3,BSE,1,bsnl broadband,1,bsnl broadband usage,1,bsnl land line sms alert,2,BSR CODES,3,BUDGET 2009,18,budget 2010,28,budget 2010-11,4,budget 2011,13,BUDGET 2012,38,budget 2013,17,BUDGET 2014,39,BUDGET 2014 CONTEST,6,budget 24-25,5,budget expectations,8,BUDGET HIGHLIGHTS,11,budget live on computer,5,budget live telecast,5,budget notification,1,budget on tv,1,budget speech,16,BUDGET SPEECH DOWNLOAD,2,Budget-2014,2,Budget-2015,45,BUDGET-2016,71,budget-2017,28,BUDGET-2018,32,BUDGET-2019,22,BUDGET-2020,2,budget-2022,9,BUDGET-21,39,Budget-23,51,BUDGET08,5,BUDGET2018,1,Business,5,BUSINESS AND PROFESSION MEANING,1,BUSINESS COVERED UNDER 44ab,2,buy back,1,BUY HOUSE,5,C FORM,5,CA CAN ONLY AUDIT MVAT,4,CA CLUB INDIA,1,CA GIRISH AHUJA,3,CA NITIN GUPTA,5,CA PARDEEP JAIN,5,CA ROHIT GUPTA,4,ca services,3,CA sudhir Halakhandi,1,CA Swapnil Munot,15,CA Vikas Khandelwal,9,calculate arrear,1,CALCULATE NEW PAY,2,calculate your emi,4,calculation of tax on salary arrears,4,CALCULATOR,72,CALCULATOR REVISED,1,capital asset,4,capital formation huf,3,Capital gain,45,capital gain account scheme 1988,11,CAPITAL GAIN INDEX,30,capital gain on repayment of loan,2,capital gain on tenancy rights,1,capital goods,3,capital revenue,1,CAPITAL SUBSIDY,3,CAR LOAN,1,CAR LOAN RATE INCREASE,12,carry forward of losses in late return,5,cas,1,cash back,1,Cash credit,2,cash flow statement,1,CASH PAYMENT DIS ALLOWANCE,11,CASH PAYMENTS EXCEEDING 20000,5,CASH SUBSIDY,3,Cash Transaction 2016,8,cbdt,15,cbec,9,CBI ARRESTED,1,centeral sales tax rate,2,CENTRAL PAY COMMISSION,6,CENTRAL PROCESSING CENTER,2,CENTRALISED PROCESSING OF RETURNS,1,Cenvat,63,CENVAT Credit Rules,81,cgas 1988,3,challan,7,challan 281,10,CHALLAN 289,1,challan correction,8,challan Form 17,11,CHALLAN STATUS INQUIRY,1,change,1,change in cst rate,5,change in excise duty rates,11,CHANGE IN PAN ADDRESS,3,CHANGE IN PAN DATA,7,change in tds rates in budget,14,changes,2,CHANGES IN SERVICE TAX ACT,58,changes in Gst,1,changes in income tax,1,changes in new itr forms,11,CHANGES IN TDS,14,CHARGES ON CASH PAYMENT OF CREDIT CARD BILL,3,charitable organisation,5,check name from PAN,2,check tds deducted online,3,Cheque,12,cheque bounce,7,cheque payment before due date,8,cheque tender date /realisation date,4,Cheque Truncation,7,CHEQUE VALIDITY,9,child care leave,3,CHILD DEPENDENT PREMIUM,1,CHILD MARRIED PREMIUM,1,child plan,1,childeren name,1,children education allownces,10,chip based atm card,4,cibil,13,cibil for companies,5,CII 2007-08,1,CII 2008-09,2,CII 2010,1,cii 2012-13,1,CII2011-12,1,cin,2,CIRCULAR 3/2010 DT 2.03.2010,1,CIRCULAR 8-2010,1,CIT v. Emilio Ruiz Berdejo (2010) 320 ITR 190 (Bom.),1,cloning of atm card,1,clubbing of income,2,co-ownership,1,COLLECTION CHARGES,1,COLOR SCHEME,1,COMMISSION ON SMALL SAVINGS,2,common error in 2009-10,1,common error in itr 4-5-6,3,compa,1,companies bill 2012,2,COMPANIES RATE,2,COMPANY BILL 2011,6,company deposit,5,Company Law Settlement Scheme,5,COMPANY REGISTRATION,4,complusory payment of taxes,1,Composite rent,1,COMPOSITE SUPPLY,3,Composition scheme GST,15,Composition scheme service tax,2,compounding of offence,1,COMPUTER AS FAX MACHINE,1,computer sytem at ito office,1,CONCEPT PAPER,1,configure yahoo mail in outlook express,7,consolidate account statement,5,construction purchase of house,9,Consultancy Service,2,consumer loans,2,Consumer Price Index,2,consumer protection,1,continues services,1,CONTRIBUTION TO NEW PENSION SCHEME,10,CONTRIBUTORY PENSION FUND,3,CONVERT FIGURES INTO WORD EXCEL,8,COPARCENER,1,CORONA,8,CorpMcash,1,Corporate Social Responsibility,1,corporate tax,1,corporation bank,3,correction etds,10,CORRECTION IN PAN DATA,8,correction in section,4,CORRECTION RETURN,6,CORRECTION RETURN.ETDS,7,cost accounting,5,cost audit,6,cost inflation index,21,cost inflation index 2012-13,2,COST INFLATION INDEX FY 2010-11,1,COST INFLATION INDEX FY 2011-12,1,COST OF INDEXATION CALCULATOR,5,court case in entry tax punjab,2,covid-19,3,cpc phone number,6,cpf,7,Credit card,32,CREDIT CARD BILL PAYMENT ICICI BANK,6,credit scores,14,cricket team,1,critical illness,1,CROSSED DEMAND DRAFT,2,CRR,14,crr reducred,1,cryptocurrency,1,CS DIVESH GOYAL,69,CST,12,CST 3% OR 2 %,3,cst act 1956,1,cst form,6,CST FORM STATUS,1,cst rate changed,3,CST REDUCE RATE,4,ctt,3,currency,2,CURRENCY TRADING ILLEGAL,1,custom,4,custom changes in budget,18,cusual leave,1,DA MERGE,2,da rate,16,da rate 01.07.2012,4,da rate january 2013,4,da rate july 2012,3,da rate wef 01.01.2012,4,date extension,4,DDO ASK RENT RECIPT,1,ddt,4,dearness allowance,15,Debit card,11,DEBT EQUITY RATIO,1,debt funds,13,debt trap,3,declared goods,1,DEDUCTION 80C,6,deduction for higher studies,3,deduction on saving bank interst,2,deduction u/s 80DD,6,Deemed income of employee,1,deemed ownership,1,deemed services,1,defective return,4,defence officers,1,defence pay,1,defence pay scales,2,DELAY IN FILING,3,delete ledger in tally,1,DELHI HIGH COURT,11,demat,4,deposit tax of two quarter in single challan,3,depreciation,15,depreciation on car,3,depreciation on commercial vehicle.,2,DEPRECIATION ON INTANGIBLE ASSETS,3,depreciation rate,13,depreciation rate 2009-10,3,DETAIL AFTER E FILLING,1,DETAIL OF TIN,1,Determination of value,1,DIFFRENT TYPE OF TAXES,1,digital signature,10,din,4,direct payment in bank account,1,DIRECT SUBSIDY,10,direct tax bill,6,direct tax changes in budget,25,direct tax code,39,direct tax code 2009,6,dis,1,Disability insurance,4,discussion Paper,4,distribution of salary,2,dividend distribution tax,2,dividend striping,1,dnd,1,do not call.,1,document identification number,1,document ientification number,1,documents required for service tax registration,5,domestic transfer pricing,5,donation,3,dot,1,double taxation,1,dow jones,1,download,1,download 89(1) relief calculator,12,download direct tax code 2012,10,download form 16A,7,download fvu,28,download idfc INFRA BONDS FORM,1,draft reply,1,drawback rates,2,dtaa,4,dtc,10,DUE DATE AY 2010-11,2,due date ay 2011-12,3,due date extended,72,due date extended to 31.08.2012.,2,due date for service tax return,36,due date form 16,21,due date form 16a,10,due date June,2,due date march tax,11,due date of return 2008-09,3,due date pf esi,6,due date to deposit tds,15,DUE DATES,17,DUE DATES CALENDAR,8,DUE DATES CALENDER,9,DUE DATES INCOME TAX,23,DUE DATES SERVICE TAX,42,DUE FAMILY PENSION,1,DULICATE PAN,1,DUPLICATE TAN,5,dvat,8,e book Income Tax rules,3,e book on service tax,22,E ERA OF TAXES,1,e filing do and don'ts,7,e filing of audit report,10,e filing processing status,8,e filing software excel free,4,e filing through evc,10,e filing utilities,6,e mode for notice to shareholder,1,e notice to share holder,1,e payment of epf,5,E PAYMENT OF EXCISE DUTY,2,e payment of income tax,5,E PAYMENT OF SERVICE TAX,4,e payment of tds,8,E STAMP DUTY,1,e tutorial for TAN registration,3,E-1 FORM,1,E-1 SALE,6,e-commerce,1,E-FILE SERVICE TAX RETURN,18,e-Intermediary,1,e-payment from friends account,2,E-PAYMENT OF SERVICE TAX,9,e-payment of taxes,6,E-SEVA BY ICAI,4,e-TDS/TCS statements,2,E-WAY-BILL,15,earn from home,1,earned leave,2,Easy Exit Scheme,1,ebay,1,EBOOK,75,EBOOK ON SERVICE TAX,23,economic survey,9,economic survey 2010,3,economic survey 2011,2,economic survey 2012,1,Edible Oils,1,EDITABLE INCOME TAX FORM,1,education cess,6,EDUCATION LOAN,5,eet,4,EFFECTIVE DATE CST RATE REDUCTION,2,effective date of allowncs,2,efiling errors,5,efiling free,2,efiling income tax return,31,efiling of excise return,6,efiling registration problem,18,electric vehicle,1,Electricity act,2,ELECTRONIC FOREX TRADING,1,Electronic Gold Receipts,1,Electronic Verification Code (EVC),10,elegent card on holi,1,ELSS,20,EMANAGEMENT OF TAXES,1,EMI CALCULATOR,8,empanelment as branch auditor,2,EMPLOYEE PROVIDENT FUND,9,employee state insurance,2,employee state insurance act 1948,1,employee state insurance act Limit,1,employer e sewa,4,eMudhra Consumer Services,1,entries r off in 50 paisa,1,entries rounded off in rs,1,ENTRY TAX,5,entry tax punjab,2,epf,55,epf challan,33,epf claim,12,epf e passbook,8,EPF FAQ,33,epf int rate 11-12,6,epf interest exemption,11,epf interest rate,25,epf interest rate for fy 2010-11,8,epf limit,8,epf online,12,EPF ONLINE CHALLAN GENERATION,4,epf statement,6,EPF TRUST,1,epf withdrawals,12,epfo,44,equal monthly installments,2,equity funds,7,ER-1,2,ER-2,2,er4 form online,1,error in etds return,10,error in st-3,5,esi,7,esi contribution,3,esi limit 10000,1,esi limit 15000,4,esi limit from 01.05.2010,1,esi return,1,ESOP,5,ETABF,1,ETAX,2,etcs,10,etds,33,etds correction,17,etds defualts,2,etds due date,9,ETDS FVU 3.1,3,ETDS PAYMENT,3,ETDS Q4 ANN II,3,etds retur with insufficient pan,2,etds return,25,ETDS RETURN DUE DATES,24,etds return less deduction of tax.,2,ETDS RTEURN SOFTWARE,2,etds software,5,etds without pan,5,etrip,1,Excel,11,EXCEL 280,2,excel add in,1,EXCEL CII,5,excel form 16,10,EXCEL SHORT CUTS,9,excel software,2,excell add in,4,EXCESS TDS,7,Exchange-traded fund,3,exci,1,excise,10,excise changes in budget,19,EXCISE FORMS,1,excise notification,2,Excise on branded goods,2,excise on utensils,1,excise rate reduced,4,EXCISE REGISTRATION,5,exclusion from capital asset,1,exempted capital gain,6,EXEMPTION GST,3,exemption limit increased,4,EXEMPTIONS IN FEW SERVICES,2,exice duty on new items,1,EXIDE CASE CALKUTTA HIGH COURT,2,EXPANSION OF EXISTING SERVICE,1,EXPLANATORY NOTES TO FINANCE ACT(2) 2009,1,export,21,EXTENSIBLE BUSINESS REPORTING LANGUAGE,1,extra level security in credit card,2,face book url,1,face book username,1,facebook,2,fake prize money,3,family pension,9,FAQ,62,faq on fbt on esop,3,FAQ VAT,8,fast facts,1,father can claim for son studies,1,FAX FROM COMPUTER,1,FBT,6,FBT CALCULATOR,3,fbt challan,1,FBT ON ESOP,5,fc(r) ACT,1,fd interest rate,4,fdi in insurance and telecom,4,fdr,13,FEMA,3,FIGURES TO WORDS,2,fii,1,file free etds statement,1,file validation utility,3,Finance,86,finance act,9,Finance Act (2) 2009,2,finance act 2010,1,Finance act 2011,1,FINANCE ACT 2012,4,finance bil 2012,6,finance bill 2010,3,finance bill 2011,3,finance bill in lok sabha,8,finance bill top news,1,finance bill(2) 2009,1,Finance Minister,6,finance ministry,3,financial adviser,6,financial crises,1,FINANCIAL PLANNING,21,Financial Services,2,first class rail passenger fare from 01.10.12,3,first discussion paper on gst,5,first name in pan card,2,first quarter fringe benefit tax adjustment,1,fiscal cliff,1,FIVE IN ONE,1,FIVE IN ONE TAX CALCULATOR,1,Fixed deposit,24,fixed maturity plan,8,FLOW CHART ON FBT ON ESOP,3,fm speech on 07/05/2012,1,fmc,1,FMV OF ESOP,3,FMV UNLISTED COMPANY ESOP,2,FN 275-192-2009,1,FOREIGN COMPANT FBT ON ESOP,1,foreign direct investment,1,foreign dividends,2,foreign exchange money changer service tax,3,foreign individual in shares,1,Forensic Auditing,1,Forex derivatives tax,3,forex trading,3,forget password,2,Form 10E,2,form 12BA,1,FORM 16,22,FORM 16 A SOFTWARE,6,FORM 16A,15,FORM 16A FROM ETDS FVU,3,form 16A from fvu,1,form 16a from nsdl,6,FORM 16A GENRETION SOFTWARE,3,FORM 16A PDF,2,fORM 16aA IN FIVE MINUTES,1,form 18 punjab vat act,1,form 26as,34,form 26q,4,form 26q online free,4,form 29C,1,form 49a excel/pdf/online,5,formation of huf,15,forum site,1,FORWARD CONTRACTS ACT 1952,1,fpo,1,fraud mail,4,free auto filler for epayment of taxes,4,FREE CHALLAN SOFTWARE,2,free e filing Income tax return 11-12,2,free epayment auto filler of challan,3,free etds return,12,free etds software,7,FREE INCOME TAX ACT,2,free income tax return,3,free itr-1,8,free itr-2 e filing,3,Free online Books of Direct Tax for F.Y.2008-09,2,free online greeting card holi,1,free samples,2,FREE SOFTWARE,1,FREE SOFTWARE FOR ETDS,4,FREE TOOLBAR WITH SEARCH,2,Fringe Benefit Tax,2,full partition of huf,2,future and options,8,fvu,8,FVU 2.130,1,FVU 2.131,1,fvu 2.216,1,fvu 3.0,1,fvu 3.2,1,fvu 3.3,2,fvu 3.4,1,GAAR,8,GAIN ON SALE OF SHARES,17,GAR-7,2,gas cylinder,1,GAZETTE NOTIFICATION,4,gdp,1,General anti avoidance rule,4,general insurance,1,general provident fund,1,generation company,1,GIFT BY NRI,5,gift deed to huf,8,gift from relative,14,gift in kind,15,gift on marriage,10,gift tax,19,gmail,2,Goal calculator,2,gold bond scheme,17,gold deposit scheme,9,GOLD LOAN,11,Gold Monetization Scheme,10,gold silver rates 10 years,4,Goods and Services Tax,22,GOODS TRANSPORT AGENCY ABETMENT,10,goods transport agency service tax,10,GOOGLE SEARCH,1,google tool bar,1,Gopal Kumar kedia,1,got approved from president,1,GOVT NOTIFICATION CST,2,gpf interest rate,5,gpf interest rate 8.6 %,1,gpf interest rate 8.8 %,1,gratuity,13,gratuity limit enhanced,6,Green-channel banking,1,GREETING CARD ONLINE,3,GROSS RECEIPT MEANING 44ab,7,GST,651,GST ADVANCE RULING,1,GST ASSESSMENT,1,GST CHALLAN,8,GST Council,1,GST INVOICE,15,GST ON INSURANCE PREMIUM,1,GST PAYMENT,7,GST RATE CHART,40,GST REFUND,4,GST REGISTRATION,7,GST RETURN,75,GST SUGGESTIONS,3,GST TDS,5,GTA,14,guarantee Nav,1,guidelines for selection of cases,3,gujrat vat act,2,half pay leave,1,HAPPY DIWALI,5,HAPPY NEW YEAR,6,HBA-HRA,8,hdfc bank,5,HDFC Credit Cards,1,Health care,2,Health insurance,19,health plans,4,health service,2,help on tax,1,HIGH VALUE TRANSACTION,6,HIGH-VALUE TRANSACTIONS,3,HIGHER SECONDARY CESS,6,HIGHER TDS WITHOUT PAN 01.04.2010,4,HINDU UNDIVIDED FAMILY,17,hiring motor vehicle,2,holi card,1,holiday,5,holiday on election day,4,holidys,2,Home insurance,5,home loab,1,HOME LOAN,40,hospitals,1,house budget,3,house completion,3,house loan 150000 or 30000,5,house loan and tax svaing,21,house loan at discounted rates,7,house loan on two houses,8,house loan reduuced,2,house property,10,house valuation,5,house wife,1,how to calculate income on salary,1,how to calculate new basic,1,how to calculate new da rate,5,how to claculate income on salary,9,how to file correction statement,6,HOW TO FILE RESPONSE TO INCOME TAX DEPARTMENT,1,how to fill date column in punjab vat form 18,2,HOW TO FILL ITR-2,3,how to fill tds challan 280,9,how to invest in Mutual funds,8,how to pay service tax online,4,HOW TO SELECT ITR FORMS,2,How to use atm,5,HRA and house loan,14,HRA AND TRANSPOT DEDUCTION IN Q4 SALRY RETURN,2,HRA CALCULATION,10,HRA CALCULATOR,11,HRA EXEMPTION,2,HRA EXEMTION,6,HRA FAQ,8,HSC ACC CODE,3,huf and 54B,5,HUF CAPITAL,6,HUF CONTRACT POWER,1,huf creation deed,4,HUF DEFINITION,5,huf formation,5,HUF KARTA,5,huf member name,2,HUF PARTITION,5,HUF TYPE,2,ICAI,66,icai suggestions,6,ICAI tool bar,5,ICDS,2,ICES,1,ICICI Bank's credit card,1,ICICIBANK CREDIT CARD,8,idfc infra bonds,3,ifci,3,IFRS,4,ifsc,1,iifl,2,immovable property,12,IMPACT OF GST,71,implementation of report,2,import,3,IMPORTANT DUE DATES,7,INCOME FROM HOUSE PROPERTY,24,Income from Mutual funds.,14,income from other source,1,income from share equity,15,income processing pending,1,Income tax,12,income tax slabs fy 2008-09,1,INCOME TAX ACT,2,INCOME TAX ACT EBOOK,2,income tax act tds 194C,3,Income tax benefit in budget,1,INCOME TAX CALCULATOR,23,INCOME TAX CALCULATOR 09-10,5,income tax calculator 12-13,2,Income tax calculator 2011-12,3,income tax case selection,1,income tax changes in budget 2010,1,income Tax circular,2,income tax circulars from 1961,1,income tax code 2009,1,income tax due date extended,5,INCOME TAX FORM FILLABLE,1,income tax forms,5,income tax help tool bar,2,income tax notice on late deposit of tds,1,Income tax notification,4,income tax notification from 1961,1,income tax office,4,income tax payment through atm,1,income tax rate chart. i tax rates 12-13,3,income tax rates after budget 2012,2,income tax rates fy 2013-14,1,income tax refund,32,income tax return,39,INCOME TAX RETURN 16-17,15,INCOME TAX RETURN 20-21,11,income tax return 2011-12,9,INCOME TAX RETURN 2015-16,65,Income Tax return 23-24,2,INCOME TAX RETURN AY 18-19,15,income tax return due date,20,INCOME TAX RETURN EXEMPTION,6,income tax return form,5,INCOME TAX RETURN FORM 12-13,16,INCOME TAX RETURN FORM EXCEL,4,income tax return form itr-2,1,income tax return last date,5,Income tax rules,7,INCOME TAX SLAB,12,income tax slab in dtc,1,income tax slabs,7,INCOME TAX SLABS AFTER BUDGET,4,income tax ules 9th amendment,1,INCOME WISE ITR FORMS,2,INCOME-TAX-RETURN-AY-17-18,18,INCOMETAX 6TH PAY,2,inconsistancies in etds returns,10,inconsistencies in etds returns,3,IND AS,1,ind-as,3,INDEMNITY BOND,1,India against corruption,3,india budget,2,INDIA VS AUS,1,India win world cup,1,INDIAN BANK CHARGES,7,INDIAN INCOME TAX CALCULATOR 2007-08,1,indian rupee,3,indirect tax proposals,4,INDIVIDUAL HUF TAX RATES,5,indusind bank,1,INFLATION INDEXED NATIONAL SAVING SECURITIES,1,infosys,1,infra bonds limit increased,1,infrastructure Bonds,13,inoperative accounts,8,INPUT SERVICES,4,INPUT TAX CREDIT,19,instruction no 9/2010,1,INSTRUCTION TO FILL ITR-2,1,Insurance,16,insurance claim,2,Insurance policy,10,intangible assets,1,INTER BANK MOBILE TRANSFER,7,inter haed loss adjustment,3,interest,1,interest free laon,2,Interest from bank,3,interest on borrowing capital,3,INTEREST ON HOUSE LOAN,37,INTEREST ON LATE DEPOSIT,13,INTEREST ON LATE GRATUITY PAYMENT,1,interest on ppf account,16,interest on self occupied house,1,interest on small savings,10,interest rate on late deposit,3,interest rate on tds late deposit,4,interest taxable on saving,3,interim budget,7,internal auditor,1,international taxation,7,INTIMATION U/S 143(1),6,Investing,4,Investment,5,investment in shares,2,Investment management,6,investment yogi,1,IPL 2011,1,ipo,5,IRDA,22,irds,1,it calculator 2009-10,1,itat,5,Itax calculator ay 2011-12,2,itax calculator fy 10-11,1,itns 280,2,itns 281,1,itns 282,1,itns 283,1,itns281,2,itr -3 excel 2010-11,1,ITR 11-12,2,itr 2 excel,2,itr 2 rpu,3,ITR 23-24,1,ITR 24-25,6,itr 4 e filing utility,4,itr 4 fy 2010-11,1,itr 4 rpu,1,ITR AY 18-19,15,ITR EFILING SOFTWARE,10,ITR FORM 12-13,5,itr form 13-14,16,itr form 2 ay 2011-12,1,itr form 2008-09,4,itr form 2011-12,4,itr form 2013-14,1,ITR FORM AY 19-20,7,ITR FORM SAHAJ,18,ITR FORM SELECTION,4,ITR FORM SUGAM,6,itr forms,24,itr forms ay 2009-10,4,ITR RPU 2010-11,2,ITR RPU AY 2008-09,2,ITR RPU AY 2009-10,1,ITR SOFTWARE,3,itr sugam,7,ITR V STATUS,4,ITR WORD FORMAT,1,ITR-1,4,itr-1 2010-11 ay,6,ITR-1 EXCEL 08-09,2,ITR-1 EXCEL 11-12,1,ITR-1 rpu in excel free,1,ITR-2 AY11-12,2,ITR-2 EXCEL 08-09,2,itr-2 excel 2010-11,4,ITR-2A,1,ITR-3 EXCEL 08-09 AND ITR 4 EXCEL 08-09,1,itr-3 rpu,1,itr-4 efiling .itr-5 efiling,6,ITR-4S SUGAM,5,ITR-5 EXCEL,2,itr-6,1,ITR-7,2,ITR-V,27,itr-v status,19,ITUR FORM SUGAM,1,jan 2012 da rate,3,jan lokpal bill,5,jan lokpal vs lokpal bill,2,JAVA BASED INCOME TAX RETURN FORMS,1,JCO,1,Jewellery,6,job switch,2,Job work,11,joint employment,1,joint name,4,judicial decision,1,karnataka high court case,5,key highlights,1,kisan vikas patar,4,KKC,3,KNOW ALL ABOUT TDS,1,KNOW PAN STRUCTURE,7,know the ip address of sender yahoo mail,3,KNOW YOUR,10,KNOW YOUR CST NUMBER,5,know your customer,6,KNOW YOUR DIVISION CODE,1,know your epf balance,12,know your ip address,1,KNOW YOUR LOCATION CODE,2,know your pan,28,know your pan address,2,KNOW YOUR PPF,12,know your refund status,20,KNOW YOUR REFUND STATUS ONLINE,10,KNOW YOUR SERVICE TAX NUMBER,9,know your tax deducted,2,know your tax deposited,2,KNOW YOUR TIN,8,KNOW YOUR VAT/TIN NUMBER,4,Krishi Kalyan Cess,15,krishu kalyan cess,1,KV Kamath,1,kvp,7,kyc,13,LAHMAN BROTHERS,1,land lord pan must,2,laptop,1,LARGE TRANSACTION,3,last date to deposit tds,1,LAST DATE TO FILE ETDS RETURNS,2,last date to file itr 2007-08 extended,1,late deposit of tds,2,LATE FILING OF ITR-V,20,late funishing of return,5,late payment of service tax,4,latest depreciation rates,9,latest income tax circulars,1,latest income tax notification,1,latest notification,3,latest tds rate chart,24,leave,2,leave encashment,10,LEAVE TRAVEL ASSISTANCE,7,Leave Travel concession,8,less,1,liaison office,1,lic,8,lic jeevan vaibhav,1,LIC JEEVAN VRIDDHI,2,lic table 145,1,Life insurance,49,life insurance agent,10,life insurance broker,4,LIFE INSURANCE POLICY,41,LIFE INSURANCE POLICY AND TAX SAVING,21,LIFE INSURANCE PREMIUM,19,Limit for court case,3,Limit of gratuity under income tax,6,LIMIT UNDER SECTION 44AF,2,LIMITED LIABILITY PARTNERSHIP,8,liquidity crises,2,list of taxable service,2,LIVE BUDGET STREAM 2011,1,LLP,9,LLP RATES,1,loan against fdr,4,loan against property,2,loan eligibility,2,loan for higher education,3,LOAN ON PPF,5,loan repayment period calculator,1,LOAN RESOLUTION,1,LOAN SECURITISATION,1,Lok sabha election results/trends all states and all seat,4,lokpal bill,2,long term capital gain,22,low cost laptop,1,lpg,6,lt infra bonds,1,LTC BY AIR,7,LTC OUTSIDE INDIA,2,LTCG,9,lucknow chartered accountants,1,macro,2,Mahila Samman Bachat Patra,2,mail frauds,1,mail scams,1,mandap keeper,5,mandatory e filing service tax return,15,mandatory epayment of taxes,12,Manoj Agarwal,9,manpower,9,marked to market,1,marketable product,1,MasterCard,6,mat,3,maternity leave,3,MCA-21,15,McDowell and Co. Ltd. (154 ITR 148),1,meaning of transfer in capital gain,1,meanings of finance terms,6,medical insurance premium,14,MEDICAL OFFICER,3,medical u/s 80D,28,MEET,1,MENREGA,1,merge ledger in tally,1,MICR CODE,5,Microsoft,5,Microsoft Excel,7,military pay,2,minimum alternative tax,9,minimum balance,5,minimum experiance for bank branch auditor,1,minimum experience for bank branch auditor,1,minimum service,1,minimum wages,5,Minor income,2,mip,1,mis matching,12,MISTAKES IN ETDS RETURN,5,mistakes in itr,1,mistakes in return filling,1,MIXED SUPPLY,2,Mobile Number Portability,5,MOBILE WALLET,1,Money,3,MONEY MATTERS CASE,1,Money Mistake,2,monthly income plans,3,monthly income scheme,8,MOTOR INSURANCE,2,MRTP,2,ms excel,1,MS OFFICE,2,MSME,4,multipal challan,2,multiple pan,2,Mutual Fund,58,mutual funds and tax,29,MVAT AUDIT,7,mvat audit form 704,4,Nabard Bonds,2,name break up in pan,1,nandan nilekeni,1,NATIONAL ELECTRONIC FUND TRANSFER,1,National Identification Authority,1,NATIONAL SAVING CERTIFICATE,3,NAV,1,NEFT,11,NEGATIVE LIST FOR TAX ON SERVICES,31,Net asset value,3,net banking,3,new excise return form,3,new 194 c,5,NEW BASE RATE INTEREST,1,NEW BASIC AND GRADE PAY,2,new basic formula,1,new coin,1,new cut off limit for TDS,2,new da rate,10,new deduction,3,NEW EST-1,1,new etds requirement,1,NEW EXCISE DUTY ITEMS,2,New Foreign Trade Policy,4,NEW FORM ITR FY 2010-11,1,new fuv 2.110,1,new fvu 2.128,3,new income tax act,1,new income tax calculator,5,NEW INCOME TAX RATES,30,new income tax return form 2010-11 itr-1,3,new income tax return form 2010-12 itr-1,1,New Infosys Chairman,1,new itr form,6,NEW ITR FORM AY 2011-12,3,new itr forms,14,NEW ITR FORMS EXCEL,6,new jeewan dhalan,2,NEW PAN APPLICATION,13,NEW PAN CARD,8,NEW PARTNER ADDED,1,NEW PAY BAND,2,NEW PAY SCALE FOR UNIVERSITIES COLLEGES,1,NEW PAYSCALE FOR PROFESSOR LIBRARIAN DPE,1,new pension scheme to govt employee,16,NEW RUPEE SYMBOL,5,new rupee symbol font,2,new sahaJ tax form,5,new section 44AF,2,new service tax rate 12.36,6,NEW SERVICES UNDER SERVICE TAX,8,new tax form,1,NEW TAX RATES,5,new tds rate 2010-11,10,new tds rates fy 2009-10,11,new tds rules applicable.,8,NEW TDS RULES FY 2010-11,4,New Year's Day,1,newly weds,1,nhai bonds,4,nhai capital gain bond,4,nhai tax free bonds,4,nifty,1,nil etds challan,4,nil etds return,5,nil tds on transportor,5,Nishant Batra,2,no return for salary,2,No.402/92/2006-MC (10 of 2008),1,nomination,1,non deduction certificate,1,non deposit of TDS,1,non performing assets,1,NON RESIDENT INDIAN,16,NOR,1,note security features,3,NOTES ON 3CD,10,notice of meeting through email company,1,notice pay,5,notices etds,2,notification 19/2008 service tax,1,Notification 19/2009-ST,1,notification 22/2011,1,notification 23/2011,1,notification 24,1,NOTIFICATION 25/2012,7,Notification 26/2011,1,notification 3-2011,1,notification 32/2009 dated 27.03.2009,1,NOTIFICATION 36/2011,2,NOTIFICATION 41 DT 31.05.2010,1,notification19.03.2012,2,npa norms,3,NPCI,1,NPS,39,NRI,29,nri investment indua,4,NRI.PIO,17,NSC ACCRUED INTEREST,16,NSC INTEREST CALCULATOR,9,nsc.,12,NSDL,4,NSE,2,NUMBER TO TEXT,1,numbers in to text,1,OCI,3,official notification,1,official website,2,oidar,1,oltas,4,one increment,2,ONE RANK ONE PENSION,1,one thousand rupee note,2,online,1,ONLINE BALANCE CHECK EPF,4,online bsnl bill verification,2,online deposit of tax,7,online earning,1,online emi calculator,1,online employee provident fund,3,online epf balcnce,8,online filing of service tax return,14,ONLINE FOREX TRADING,1,online life insurance,6,ONLINE PAN,3,online pan verification,3,online rectification itr,2,online refund,16,ONLINE REFUND STATUS,7,ONLINE REGISTRATION OF COMPANY,2,online return rectification,2,online service tax,2,online services by Govt,1,ONLINE ST-3,7,online tan regsitration,6,online tds payment,4,ONLINE VAT,2,opc,2,OPEN OFFER,1,option date,2,orop,1,other forms,1,other income to employer,4,out of debt,2,OUTPUT SERVICE TAX CREDIT,1,OUTSTATION CHARGES,2,own name,1,PACKAGE SOFTWARE,2,PAN,6,PAN ADDRESS,5,pan and income tax return,1,PAN AO CODE,6,pan application excel,4,pan correction,2,pan details,1,PAN LEDGER,8,pan login,7,pan mandatory for hra,2,pan mandatory in etds,2,pan name verificatio,3,PAN ON RENT RECIPT,1,pan regsitration,2,PAN STATUS NSDL,2,PAN STATUS UTI,1,PAN STRUCTURE,4,PAN SURRENDER,2,pan transfer,1,pan verification,8,pan vs return,1,parcel,1,PARNERSHIP,1,part time course tuition fees,3,part of the year employee form 16,2,part of the year employee form 24q,3,partial reverse charge in service tax,25,partial withdrawal,3,partner salary,5,PARTNERSHIP DEED,5,PARTNERSHIP RATES,1,passport,1,PASSWORD,4,PATENT,1,pay bands,3,Pay calculator,3,pay calculator revised,1,pay commission punjab,1,pay fixation examples,2,pay per post,1,PAY SERVICE TAX ON DUE BASIS,5,payable at par,1,paybands,1,payment bank,1,PAYMENT BY ACCOUNT PAYEE CHEQUE,4,payment by cheque income tax,2,payment due date reminder,1,payment exceeding 20000-35000,1,payment of gratuity act,6,paypal,1,paypal ceiling,1,PDF UTILITY,4,penalty for service tax,8,penalty if cheque cleared late,4,penalty on concealment of Income,7,penalty on late filing non filing of etds return,8,penalty on late filing of income tax return,21,pension,14,pension arrear,2,pension calculator,4,pension da,1,pension fitment,1,pension gazette notification,1,pension notification,1,pension on grade pay military pay,2,pension policy,3,pensioner benefit,3,Permanent account number,8,PERSONAL ACCIDENT INSURANCE,3,personal finance software,3,personal loan,6,PETROL DIESAL SAVE FISCAL DEFICIT,8,PETROL DIESEL PRICE HIKED,12,PETROL EXPENSES VALUATION,8,petrol prices reduced,5,PFC,1,PFC INFRA BONDS,2,PFC TAX FREE BONDS,2,pfrda,2,PHONE BANKING,2,phone password,1,pin,1,pivot tables,3,Place of Provision of Services Rules,4,PLAYER AUCTION,1,pmay,7,pmjdy,11,PMS,2,pmvvy,2,pnr,1,Point of sale,8,POINT OF TAXATION,45,political party deduction,2,Poppy Seeds,1,portfolio,1,POST GRADUATE TEACHER,1,post office fixed deposit,9,post office recurring deposit,10,post office saving deposit account,6,post office schemes,15,postal ballots,1,postal order,2,POWER FINANCE BONDS,2,POWER OF ATTORNEY,1,PPF,39,PPF CALCULATOR,16,ppf huf account,4,ppf interest rate,19,ppf limit,25,ppp,1,ppt,8,ppt fbt,3,ppt on budget 2011,1,PPT UP VAT,1,pranav mukharjee,1,pre construction interest,3,PRE EXISTING E-1 TRANSACTIONS,1,pre filled challan income tax,1,prepayment,1,prepayment penalty,4,press release,1,press release 14.08.2008,3,presumptive tax scheme,15,preventive health check up,4,PRIMARY TEACHER,1,PRINCIPAL,1,printing manual,1,private limited company,10,PROF. TAX,1,profession tax,2,PROFIT RATE UNDER 44AF,1,provident fund dues,1,PROVISION OF FBT ON ESOP,1,provisioning of npa,2,PSPCL,1,PSTCL,1,PSU PAY HIKE,2,public limited company,2,public provided fund,9,PUBLIC SHARE HOLDING IN LISTED COMPANY,2,punjab govt arrear calculator,1,PUNJAB VAT,21,punjab vat notification,16,purchase of residential house,1,pure agent,1,qfi,1,quarterly statement status,3,QUIZ,9,rail freight,6,railway budget,12,railway budget 2012,2,railway ticket,9,RAILWAYS BUDGET 09-10,2,RAILWAYS BUDGET 11-12,1,rajiv gandhi equity saving scheme,13,RAJKUMAR S ADUKIA,4,ramalingam,15,Rate of return,1,RATES AFTER BUDGET,1,rates of service tax,3,rbi,83,RBI ACT,22,RBI Circular on e-payment of taxes,2,RBI FALSE CALLS,9,RBI FALSE MAIL,5,RBI INSTRUCTIONS GAR-7,1,RBI MONETARY POLICY,13,rbi monetary policy 2012,2,RBI NOTIFICATIONS,7,rbi report on customer services,2,ready reckoner income tax,4,REAL ESTATE,10,Real Estate Investments,4,REAL TIME GROSS SETTELEMENT,1,reason for mis matching,6,REBATE ON INPUT GOODS AND SERVICE,3,REC Bonds,3,rec infra bonds,1,rec tax free bonds,2,recent,210,rectification of return online,4,reducction in crr,1,refinance calculator,3,refund,8,refund due to diff in valuation of perquisites,3,refund of service tax on cancellation of tickets,4,refund pilot scheme,4,refund without matching,6,registration charges tax saving,1,RELIANCE COMMERCIAL FINANCE,1,RELIANCE GOLD LOAN,3,RELIANCE LIFE INSURANCE,3,RELIANCE MUTUAL FUNDS,1,relief calculator 2010-11,1,relief calculator fy 2011-12,1,REMUNERATION TO PARTNERS,8,RENT,1,rent a cab,2,RENT RECIPT,1,RENTING OF IMMOVABLE PROPERTY AFTER 01.07.2012,8,RENTING OF IMMOVABLE PROPERTY AFTER BUDGET 2010,5,repayment of housing loan,1,REPLY TO CPC FOR NOTICE,11,REPO RATE,12,Reserve Bank of India,2,reset password,1,RESIDENTIAL STATUS,4,RESOLUTIONS,1,response to outstanding demands,3,RESTAURANT,10,restricted leave,1,retail investor,4,retirement planning,9,retirement steps,2,Retiring early,1,retrospective amendment,1,RETURN EXEMPTION SALARIED CLASS UP TO 5 LAKH,6,RETURN FILING DATES,1,return filing in odd conditions,1,return for contractors tax deducted,1,return not required with pan,1,return of income,1,RETURN PROCESSING,4,RETURN UP TO 5 LAKH,5,RETURN UPTO 5 LAKH,2,REVENUE STAMP ON CHEQUE PAYMENT,4,REVENUE STAP ON RECEIPT,1,reverse charge on works contract,17,REVERSE CHARGE GST,57,reverse charge of service tax,43,reverse mortgage,3,reverse of 80C benefits,3,REVERSE REPO RATE,12,REVISE RETURN,4,revised option date,1,revised pay calculator,3,revised return,6,REVISED SCALE,1,rewards,1,rgess,9,rich,1,right to reject,2,RPF,5,rpu,9,rpu 1.7,1,rpu 2.2,2,rpu 2.5,1,rpu 2.7,1,RPU 3.00,1,rpu 3.1,1,RPU ITR 2011-12,1,rpu2.8,1,RTGS,13,rti,2,rti fees,2,rule 12 of income tax return.,10,RULE 2A,1,rule 4A,2,rule 6(4A),1,rule 6(b),2,rule 6DD,5,rule of 72,1,rule3,2,rule40BA,1,Rupay,2,RUPEE SYMBOL,4,s,1,safety tips for atm,4,SAHRE SHORT TERM CATIAL GAIN,6,salaried employees,1,salary calculator,7,SALARY ETDS Q4,5,salary in new direct tax code,1,salary structure,3,salary tds,8,sale in transit,4,sale of agriculture land,8,SALE OF DEBENTURE,1,sale of residential house,2,SALES MEANING 44AB,5,Sales tax,1,samsung case,3,saral 2,3,saral II,1,SARAL II IN EXCEL,1,Satyam,1,Satyamevjayate,1,SAVE TAX,2,SAVING ACCOUNT,6,saving bank interest,18,saving bank interest rate,2,saving linit u/s 80c,8,saving more than income,2,SAVING PASSBOOK,1,sbi 9.75 % bonds,1,SBI bonds,1,sbi home loan,4,SBI interest rates,10,sbi net banking,4,sbi rates,6,SBIOAHC,1,SBS WIKI,1,SCAM,2,schedule VI companies act,2,SCOPE OF ETDS STATEMENT,1,SCOPE OF SERVICE ENLARGED,1,SCOPE OF SERVICES WIDENED,1,scrutiny fy 11-12,3,scrutiny selection,17,search income tax,5,seat wise/constituencies wise and party and party candidate wise latest position,1,sebi,24,SEC 194 C,5,SEC 194 I,10,sec 194 J,4,secion 80c,4,SECRETARIAL STANDARD,3,secrutiny of itr,1,section 10(10AA),1,SECTION 10(13A),4,section 10(38),3,SECTION 10(5),1,section 139(1),1,section 139(4),1,section 139(5),1,Section 14,1,SECTION 145,3,section 154 return online income tax,4,section 16(iii),1,section 189,1,section 192,8,section 194-J,6,SECTION 194A,4,section 195,11,SECTION 195A,1,section 197,5,SECTION 2(37A),1,section 201(1A),3,section 203(3) section 206(C)(5),5,section 205,1,SECTION 24(b),8,section 269SS 269T,6,section 270A,5,section 271(1)(c),1,section 282B,1,Section 36(1)(vii),1,section 40(a)(ia),13,SECTION 40A(3),12,section 43(5),1,SECTION 44AB 2007-08 LAST DATE,4,section 44AB limit,14,SECTION 44AE,6,SECTION 44AF,2,Section 50,1,Section 50C,2,section 54,30,section 54f,9,SECTION 60,1,section 616(c),1,SECTION 64,1,section 66B service tax,4,section 68,2,Section 73,1,section 80 M,2,section 80c,3,section 80CCF,7,section 80D,18,section 80E,9,secured code master card,5,Securities and Exchange Board of India,1,security features,1,sehaj,1,self assessment tax,5,Seminar on service tax changes,1,Senior citizen,19,Senior Citizens Savings Scheme 2004,19,service charge,3,service ta,1,SERVICE TAX,45,service tax code,1,Service Tax (Removal of Difficulty) Order,1,SERVICE TAX 2010,1,service tax ac class,1,service tax accounting code,5,service tax adjustment,1,service tax audit,10,SERVICE TAX CHANGES FROM 01.07.2012,46,service tax changes in budget,58,Service TAX CLARIFICATION,17,SERVICE TAX COMPLIANCE,1,SERVICE TAX DEPOSIT DUE DATE,9,SERVICE TAX DUE DATE,6,Service Tax excel pdf word,1,SERVICE TAX EXEMPTION LIMIT,9,Service Tax Form excel pdf word,3,SERVICE TAX FORMS,1,service tax internet banking,1,service tax notifications,5,SERVICE TAX ON LAW FIRM ADVOCATES,3,service tax on transportation of passengers by air,2,service tax on advocates,5,SERVICE TAX ON BROKERAGE,2,service tax on ca,2,service tax on coaching,4,service tax on construction services,23,service tax on director services,5,SERVICE TAX ON DISTRIBUTION OF ELECTRICITY,2,SERVICE TAX ON EDUCATIONAL SERVICES,4,service tax on gta,7,service tax on health services,4,service tax on hotel clarification,12,SERVICE TAX ON HOTEL ROOM RENT,10,service tax on invoice basis,5,service tax on lawyers,1,SERVICE TAX ON LEASING,1,SERVICE TAX ON PACKAGE SOFTWARE,1,service tax on railway freight,8,SERVICE TAX ON RENT,6,service tax on road,4,service tax on transmission distribution of electricity,4,service tax on work contract tax,9,service tax on wrong head,1,service tax onr eimbursements,1,SERVICE TAX PAYMENT,6,SERVICE TAX PROCEDURES,3,SERVICE TAX RATE CHART,12,service tax rate effective date,12,service tax rate reduced,5,service tax rates increased,21,SERVICE TAX REGISTRATION,12,SERVICE TAX REGISTRATION LIMIT,4,SERVICE TAX RETURN,34,SERVICE TAX RULES,11,service tax section 65(105)m,1,SERVICE TAX VOLUNTARY COMPLIANCE ENCOURAGEMENT SCHEME,17,SERVICES CHARGES OF BANKS,2,SERVICES TAXABLE,5,servicetax,1,set off in same head or other head.,10,sevice tax on associate enterprises,2,sez,6,share,3,share market,3,SHARE SHORT TERM Capital GAIN,10,share transfer,1,share your thoughts,1,SHOME COMMITTEE REPORT,3,Short term capital gain depreciable Assets,1,SHORT TDS,1,SHORT TERM ACCOMMODATION,1,short term capital gain 15 %,10,silver,1,SIM CARD,2,SIMPLE TAX CALCULATOR,2,single premium policy,2,sip,8,SIXTH COMMISSION,2,sixth pay commission,17,skimming,1,slider based EMI calculator,1,SLR,4,small saving schemes,18,small service provider,1,smart buying tips,1,software import,1,son eduction loan father,1,speak asia,3,speak asia fraud,2,speak asia online,2,speed clearing,3,spending habits,1,SPF,8,splitting of wages,2,Spreadsheet,2,SRVICE TAX CLARIFICATION,9,ss patta,1,ST-1 EXCEL,4,ST-2,2,ST-3,12,stamp duty,3,STANDARD DEDUCTION,6,standing committee,1,startup india,2,State Bank of India (SBI) Cards,1,status of return,1,STATUS OF TAX DEDUCTED,1,statutory audit,7,stay on demand notices,4,STCG 10% 15%,12,STGC,1,Stock,1,STOCK EXCHANGE,1,STOCK MARKET FROM 9.00 AM.,1,STOCK MARKETS,1,stp,1,STRUCTURE AND VALIDATION OF PERMANENT ACCOUNT NUMBER,2,stt,7,stt challan,1,sub contractor,3,SUBPRIME CRISES,2,success secrets,1,sugam,5,Suggestion on Budget-23,35,Sukanya Samriddhi Account,11,SUPREME COURT,2,SUPREME COURT RENT,7,sur name in pan,1,surcharge cess on tds,4,Surrender-Cancellation of Service Tax Registration,1,survey income tax,5,SWACHH BHARAT CESS,12,swiss bank,1,Systematic Investment Plan,6,tally 7.2,3,tally 9,5,tally easy,3,tally erp9,6,tally recycle bin,3,tally shortcut,10,tally simple,8,tally tips,5,TAN,3,TAN STRUCTURE,1,Tariff Value,1,Tax saving,4,tax accounting standards,4,TAX AMNESTY SCHEME,4,tax benefit from budget,2,TAX CALCULATION,4,TAX CALCULATION 2008-09,1,TAX CALCULATION FORMULA ADDIN EXCEL,2,TAX CALCULATOR,1,tax calculator 10-11,2,TAX CALCULATOR 2008-09,1,tax calculator 2010-11,2,tax calculator after budget 2011,1,tax calculator financial year 10-11,1,tax calculator fy 11-12,1,tax calculator income tax,1,tax collection,3,Tax credit,5,TAX DEDUCTED AT SOURCE CALCULATOR (TDS)2007-08,2,tax deducted at source return etds,3,Tax deduction,8,tax deduction at source chart,1,TAX EVASION,1,Tax free bonds,7,TAX ON ARRERS,1,tax on due date by cheque,2,tax on perquisite,4,TAX ON PROVIDENT FUND,2,tax payment by internet,1,tax payment from other's account,1,tax payment online,1,tax planning for salary,5,TAX RATES,2,tax rates changes in budget 2011,2,tax rates in new tax code,2,tax return preparer,1,tax saving capital gain,3,tax saving mutual funds,17,tax saving tips,1,TAX SLABS,7,tax through atm,2,tax yogi,3,taxable allowances,6,Taxation,1,Taxation in India,1,TAXES BY INTERNET,1,TAXMANN,4,TAXPRO CHALLAN,2,tcs on gold,11,tcs on jewellery,8,TCS ON MINERALS,2,tcs rate chart,5,TCS RATES,15,tds certificate,2,tds 194I Limit for deduction,7,tds at less rate,6,tds calculations,2,tds calculator,11,tds calculator after 1.10.2009,1,TDS CERTIFICATE,6,tds challan 281,5,tds chart,1,TDS CORRECTION,3,TDS CREDIT MORE TAN ONE YEAR,4,tds cut off limit changed,1,tds deducted in march,8,TDS DEFAULT BY EMPLOYER,2,tds deposited on time,2,tds due date,5,tds man,4,tds matching,5,tds noitce,1,tds not deducted penalty,5,tds not paid,1,TDS ON BANK INTEREST,1,tds on car charges,1,TDS ON COLD STORAGE RENT,4,tds on commission,2,tds on discount on prepaid cards,1,TDS on e-commerce,1,TDS ON EPF,2,tds on fees,1,TDS ON GST,6,tds on immovable property,19,TDS ON INTEREST,5,tds on job work,2,tds on Non resident,10,tds on players,3,tds on professional services,6,tds on rent,13,tds on royalty,6,TDS on salary,36,tds on sale purchase of property,1,tds on service tax,9,tds on service tax on professional services,4,tds on service tax u/s 194-J,7,tds on taxi hire charges,3,tds on technical services,1,tds on transporter,5,tds on transportor,2,tds on travel agent,1,tds on umpires,1,tds on vehicles,1,tds online,1,tds payment online,1,tds payment online mandatory,2,TDS PRESENTATION,1,tds professionals,1,TDS PROVISIONS,1,TDS RATE 10-11 -TDS DEPOSIT TDS RETURN DUE DATE DOWNLOAD PDF,3,tds rate 2011-12,1,tds rate 2012-13,5,tds rate after budget,4,tds rate chart,17,TDS RATE CHART 11-12,5,tds rate chart 2019-20,1,tds rate chart fy 2014-15,1,tds rate chart fy12-13,1,TDS RATE WITHOUT PAN,3,TDS RATES,32,tds rates 07-08 EXCEL,3,tds rates 09-10 FY,6,TDS RATES 10-11,11,tds rates 2012,4,tds rates after budget 2010,2,TDS RATES ASSESSMENT YEAR 2011-12,4,tds rates chart 10-11,2,TDS RATES DIRECT TAX CODE,2,TDS RATES FOR AY 2010-11,2,tds rates fy 2016-17,3,TDS RATES FY 2017-18,3,TDS RATES FY 2018-19,1,TDS REFUND,11,tds return online free,3,tds rules amendment,4,tds salary rate,3,tds section 194C,9,tds software,1,tds statement,2,tds taxi charges,1,tds u/s 194C,6,TDS U/S 195,8,tds verification,2,TDSCPC,28,tdsman,15,tdsman software,13,TEACHER PAY SCALE,1,TERM DEPOSIT,3,TERM INSURANCE,8,term plan,2,The companies act 2013,132,The companies rules,115,THIN CAPITALISATION,1,third party insurance,2,ticket booking tds,2,time deposit,2,times prime membership,1,TIMING CHANGE,1,tin structure,2,tin-nsdl,14,tin-nsdl free etds statement software,3,TIN-NSDL.TIN NSDL FORM 16,4,TOLL FEES,1,tool bar for Chartered Accountants,5,TOP BANK OFFICIAL CBI ARREST,1,TR-6,1,traces,15,TRADEMARK,2,trading in shares,7,transaction not transfer,1,transfer fee,1,transfer includes,2,transfer loan from one bank to other,1,transport allownace,6,transport of goods by rail,5,travel agent tds,1,tribunal,1,trp,1,tuition fees,7,tuition fees children,2,TURNOVER MEANING 44AB,8,two challan in same month,1,uan,12,ubislate,1,UDYAM PORTAL,1,UGC PAY SCALES,1,uid,10,uidai,5,ulip,29,ULIP AFTER BUDGET,5,ulp,2,unclaimed deposits,5,undeliverd refund status,1,undelivered refund status,4,uniform allowance,2,union budget 2010,1,union budget 2011,2,union budget 2012,5,union budget 2012-13,29,unique identity number,5,unique tds certificate number,2,Unique trasaction number,3,unit linked insurance plan,6,UNIVERSAL ACCOUNT NUMBER,3,universal life plans,1,unsecured non convertible debentures,4,up election,3,UP VAT,2,UPI,1,USA,1,use of tally,1,uti pan card,3,UTN,5,V S Vadivel FCA ACS,1,vacant house,1,valuation of motor car,5,valuation of perquisites,16,valuation of perquisities,11,valuation of rent free house accommodation,5,valuation of works contract 01.07.2012,11,VALUE ADDED TAX,5,VAT,8,vat 11 digit detail,2,VAT ACT,3,VAT AND SERVICE TAX ON SOFTWARE,2,VAT DEFULTERS,1,VAT FORMS,2,VAT LATEST RULES,3,VAT MEANING,1,VAT NUMBER PUNJAB,1,vat on petrol,3,vat rate 4 to 5 %,1,vat rate changes punjab,3,VAT RATES,2,VAT RULES,1,VAT SCHEDULE,1,VAT TDS ON WORK CONTRACT,4,VAT UP AT A GLANCE,1,VCES,7,verified by Visa,3,VERIFY EXCISE CODE,1,verify pan,2,VERIFY SERVICE TAX CODE,7,VERIFY YOUR SERVICE TAX DEPOSIT,1,video,14,VIEW 26AS,7,VIEW YOUR TAX CREDIT,6,view your taxes online,5,Visa,4,VISHAL-REHEJA,1,vodafone,2,WAGES,3,ward circle,2,wealth tax,8,WEBCAST OF BUDGET 2011 ON COMPUTER,2,weighted scientific research deduction,2,what do u mean by micr,2,what does 10 digits of pan card indicates,1,what does each letter in pan number indicate,1,WHAT IS CHEAPER,1,what is company code 0020,1,WHAT IS DEARER,1,what is micr code,2,what is neft,5,what is PAN,1,WHAT IS STC,3,what is the meaning of rtgs,3,whatsapp,1,WHEAT AND PADDY,1,white paper,1,who can file sahaj.,10,who can sign income tax return,2,who can use itr-2,4,WIFE'S POLICY PREMIUM,2,wifes name,2,WILL,5,window dressing,1,without consideration,1,work contract service tax,16,working capital,1,Workmens Compensation Act,3,WORKS CONTRACT,3,wrong accounting code in service tax,1,wrong assessment year in challan,4,wrong head on challan,2,wrong name error in e filing registration,7,WRONG NAME IN ETDS RETURN,2,wrong pan on challan,2,wrong pan while deposit,1,wrong section on challan,3,www.satyamevjayate.in,1,xbrl,5,XLSX,2,ynitya income tax calculator,22,YouTube,1,
That means IF EMI payment starts before possession then pre emi interest is a part of pre construction interest. For section 24 will the whole of the interest before possession be eligible without considering whether it is pre emi or pre construction.
ReplyDeleteSecondly what is the provision for principal paid before possession. is it eligible for deduction under section 80c
thanks
dr kishan
The pre construction period is up to end of the preceding year to the year in which house is completed/possession is taken and whole of the interest of this period is available for deduction in next five year equally including year of completion /possession.
DeleteHowever 80C benefit is not available till completion
Dear Sir,
DeleteIs the Pre Construction period interest deductible u/s 80EE or 80EEA in relevant FY in which interest paid ? , if Yes, what is the limit ?
80EEA is allowed only for the purpose of acquisition of a residential house property and not allowed for construction of house so no question of pre construction of interest at all
DeleteThanks,
DeleteI haven't find detail of section 80EE and 80EEA, kindly provide the link to see detail for these sections please.
80EE is not relevant now , details of 80EEA is as under
DeleteDeduction in respect of interest on loan taken for certain house property.
80EEA. (1) In computing the total income of an assessee, being an individual not eligible to claim deduction under section 80EE, there shall be deducted, in accordance with and subject to the provisions of this section, interest payable on loan taken by him from any financial institution for the purpose of acquisition of a residential house property.
(2) The deduction under sub-section (1) shall not exceed one lakh and fifty thousand rupees and shall be allowed in computing the total income of the individual for the assessment year beginning on the 1st day of April, 2020 and subsequent assessment years.
(3) The deduction under sub-section (1) shall be subject to the following conditions, namely:—
(i) the loan has been sanctioned by the financial institution during the period beginning on the 1st day of April, 2019 and ending on the 31st day of March, 2020;
(ii) the stamp duty value of residential house property does not exceed forty-five lakh rupees;
(iii) the assessee does not own any residential house property on the date of sanction of loan.
(4) Where a deduction under this section is allowed for any interest referred to in sub-section (1), deduction shall not be allowed in respect of such interest under any other provision of this Act for the same or any other assessment year.
(5) For the purposes of this section,—
(a) the expression "financial institution" shall have the meaning assigned to it in clause (a) of sub-section (5) of section 80EE;
(b) the expression "stamp duty value" means value adopted or assessed or assessable by any authority of the Central Government or a State Government for the purpose of payment of stamp duty in respect of an immovable property.
what will happen of pre-emi interest in case if house is sold before possession?
ReplyDeleteNo benefit will be allowed in such cases
DeleteHow do I claim the pre possession EMI?
ReplyDeleteI understand interest upto 1.5L can be claimed post possession. So can the pre possession EMI be claimed even if the post possession interest is 1.5L. Is pre possession EMI over and above the post possession 1.5L limit? If yes, how to claim in IT returns?
1.5 Lakh is overall limit for both post and pre construction period, You have to add both the interest and fill in the return against interest on house loan
DeleteLet me make it slightly more interesting. Lets assume we are talking about second property here. On second propoerty, we can claim interest without limit. Let assume that current year interest is Rs. 2 Lac and pre possession interest amount is 5 Lac. So total interest rebate claimable for current financial year would be Rs 2Lac + 1 lac (20% of Pre-possession interest)? lets keep this discussion to interest part only and not bring in rental value etc.
DeleteThe rule is not about second property but for rented house . Yes if house is rented then 3 lakh interest is deductible from rental value
DeleteI have taken Home Loan FROM SBI. but house constructed on my wife name including flat and whole.. am just co applicant for home loan and 100% loan re payment is done by me.. whether shall i get Home loan tax benefit.. am working under Govt. of India...?
ReplyDeleteIf you have contributed all the money then deduction is available to you even house is in your wife name.But generally DDO can not allow such deduction so claim it while filing your return.
Deleteread more here specially qus no 3 in the link
http://www.simpletaxindia.net/2012/07/house-property-income-tax-return-filing.html
My Home loan of Rs.20,40,000/- has been approved two weeks back. The apartment is under construction. Last week, sale deed was made. Our bank released Rs.12,00,000/-. I paid pre-emi for this. The balance loan amount will be paid in 3 instalments. The apartment is scheduled to be completed by Feb 2013. How I have to exempt these under Sec 80C and Sec 24. Please help
ReplyDeleteIf house is completed before 31.03.2013 then you can claim
Delete1)Deduction u/s 80C for loan repayment amount.
2) Stamp duty and registration charges u/s 80C
3. Interest accrued on loan can be claimed u/s 24 (maximum 1,50,000 if house is self occupied)
Thanks for your immediate reply. Just to confirm on your point no. 3. When you say 'Interest accrued' hope you mean both pre-emi (before possession) and emi (after possession) can be claim in the fy 12-13. Is my understanding correct?
ReplyDeleteThanks again for the help.
No need to break up pre/post emi there is no such concept in Income Tax ,This is banking concept only. In income tax concept is pre construction and post construction.
DeletePre construction period is interest up to the end of immediately preceding year to year in which construction is completed .
In you case if house is completed by 31.03.2013 then no pre construction interest arises .
So Just take a statement from bank about interest /principal and claim it and forget about tax terminology
Oh! Wonderful explanation! I appreciate!
ReplyDeleteThanks for all the answers.
What will be the fate of Pre-construction period interest, if the house property has been sold before the completion of 5 years.
ReplyDeleteCan the balance installments be claimed in the year in which the property is sold.
If yes, please provide the supportive citation.
If house is sold before five years then no claim shall be available as there will no house property
DeleteGood points. Can you also throw light if land is bought and constrcution done. Will I get interest exemption for land purchase also?
ReplyDeleteyes , if loan is taken both for land and construction,interest on both parts is allowed u/s 24
DeleteI have taken house building loan for 10 years and total pre construction interest is around 2 lacs. Therefore I can claim exemption Rs. 40000 per year as pre construction interest. Now if I will add normal interest and pre construction interest for next year, it is exceeding 1.5 lac. I will loose benefit Rs. 20000. Is there any way to get benefit Rs. 20000 also as interest on house building loan?
ReplyDeleteThanks
Nityananda
I have purchased Flat in UnderConstruction property on 1st Mar 2012 and Stamp duty paid on 1st Mar 2012, and i am paying full EMI from may 2012 and Builder is Saying possesion will be given on March 2013 and My Bank has not disursed full amount.as per construction phase bank paid 95% loan...Once Possesion is Done bank will disburse 100% amount..
ReplyDeleteCan you tell me on which of the part i can avail tax benefits in 2012-2013 fy .
1.Stamp duty--as prinicipal amount paid on March 2012
2.Principal and interest Amount.
Thanks,
Sandesh
2.Principal amount as EM
If house is complete by 31.03.2013 (in Fy 2012-13) itself .Then you can claim
Delete1)Interest accrued on you interest laon u/s 24 as minus income from house property subject to maxi 1.5 lakh
2. you can claim principal loan repayment and stamp duty and registration charges u/s 80C subject to maximum overall limit of 1 lakh
I have the following scenario
ReplyDelete1. I purchased the second house in Feb 2010.
2. The construction is completed , and I took possession in Dec 2012
3. I paid RS 1,80,000 as pre-EMI interest till Feb 2012 , and from March 2012 , EMI payments started.
4. EMI interest payment is to the tune of Rs 1,60,000.
5. I have let the second house on rent.
Questions -
1. What would be the pre-EMI deduction for my return 2011-12 - assuming I am allowed to file a corrected return ?
2. What would be the pre-EMI deduction for my return 2012-13 ?
3. Is it mandatory to claim PRE-EMI deduction in 5 equal installments ? is it possible to claim deduction in say 2 installments ?
AXIS bank offers to repay full EMI of the sanctioned loan even during the 3 years construction period of my flat. I that case, can i claim interest loss u/s 24(b) immediately from the starting FY itself?
ReplyDeleteNo ,you can claim interest only after completion of house as given above in the post
Deletewhen pre-construction period interest is Rs.2,05,000/- for F/y 2010-2011 and flat occupied on 15.12.2011, then how much is eligible for deduction as 1/5th amount interest for pre-construction period in addition to current years interest amounting Rs.89,456/- for F/y 2012-2013?
ReplyDeleteyes , total interest you can claim is
Deletecurrent year interest =89456/-
1/5 of pre construction interest =205000/5=41000
total 89456+41000=130456
I just got home loan approved for a villa property. It's a composite construction linked plan. The first amount has been disbursed as 10 lakhs. The possession will only be by end of this year which is when the emi will start. However I need to pay the interest untill the posession as per bank. Could you confirm how is this interest calculated?
ReplyDeleteYou should contact your Banker /Builder
DeleteCan you please specify when does the pre-construction phase start? Is it the date of sanction or date of first disbursement? For example, loan is sanctioned in Feb'13 but first disbursement is done in Apr'13.
ReplyDeleteThere is a notion of the interest eligibility u/s 24 restricted to Rs 30000 if the house is not completed within 3 years from the time of taking the loan. Is this correct?
Three years is to be taken from end of the year in which disbursement of loan taken place. .If loan is disbursed on Apr,13 then 3 year ends on 31.03.2017 (three year from end of disbursement year)
Deletehttp://www.simpletaxindia.net/2010/02/interest-on-house-loan-self-occupied.html
Dear Shri Raja Babu Please clarify if the loan is disbursed in two instalments ( falling in consecutive, different financial years) how to calculate the period of three years. Will it be from the disbursal of first instalment or from the second/ last instalment?
DeleteTreat each disbursement as a separate loan and calculate period accordingly.
DeleteLoan amount which have more than 3 year upper limit is 30000/- and within 3 years 200000/-
Construction should be completed within 3 years from FY of loan disbursement for claiming tax benefit of Rs 1.5Lakhs on interest paid on Home loan. For this purpose what is treated as date of loan disbursement; date of disbursement of 1st instalment by bank or date of disbursement of last instalment by bank or date of sanction of loan by bank or any other date.
ReplyDeleteplease reply urgently
You can treat each disbursement as separate loan for this purpose and can check it eligibility
DeleteThe pre-emi is calculated on the loan amount disbursed. Could you tell how the interest is to be paid? Suppose total 5 lac is disbursed, then the interest on that amt is to be paid 1 time or it is divided into equally every month until next disbursement is due ?
ReplyDeleteonly bank can tell you
DeleteIf pre-construction Interest amount is 550000 and post construction interest for 12-13 is 90000, then total amount will be deducted is 90000+(1/5th of 550000) = 90000+110000 = 200000. Is that correct if the house is self occupied? or the ceiling of (Pre+Post) construction interest is 150000?
ReplyDeleteceiling of 1,50,000 still applies.
Deletetrick for you.
Give a portion of house on rent and claim pro rata interest on rented income without any upper limit.
Hi,
ReplyDeleteI have one question.
My home loan started on Aug’11. Means full EMI started from Aug’11. I got possession on 23 March 2013. So my pre-construction period is Aug’11 to 31March 2012. I hope i am correct here. So i can claim exemption on 1/5th of interest paid during this tenure in my income tax return this year?
Since i got possession in march’13 (within F.Y. 2012-13), can i claim exemption of 1,50,000/- this year (in returns for F.Y.2012-13) ? I will not claim exemption on pre-construction interest then.
Thanks and Regards,
Anirudha
Your understanding on pre construction period is correct .You can claim deduction of 1/5 interest from ay 2013-14 to ay 17-18.
DeleteFurther overall ceiling of 150000 applies to sum of pre construction interest and post construction interest
Tip:No ceiling applicable if house is shown/given on rent
Thanks for the reply.
DeleteI am still not clear about my second question. Since i got possession on 23 march'13 (within F.Y. 2012-13), can i claim exemption on entire 150000/- while filling returns for F.Y. 2012-13? This F.Y. 2012-13, i have paid interest more than 150000.
I am asking this because pre-construction period is only till 31 March'12 so not sure about the interest from 1 April'13 till 28 Feb'13?
Thanks and Regards,
Anirudha
having a home loan, house completed construction in may 2013. from june onwards given this house on rent.
ReplyDeleteWhether the interest charged by bank in F. Y. 2012-13 is eligible for preconstruction int in A.Y. 2014-15
yes , 20% of interest up to 31.03.2013 will be available in ay 14-15 as pre construction interest .
Deleteand 20% each in next coming assessment years
Thanks..
Deleteconstruction completed in may 2013.
for pre const interest eligble from ay 2014-15 or ay 2015-16.
first 20 % deduction available in year of completion itself.so you will get benefit in ay 2014-15
DeleteCan you please share me - any case law / clarification/ notice regarding not claiming*
DeleteI have interest for FY 2011-12 as 90,000/-, and interest for FY 2012-13 as 2,13000/- Got completion of house on 30th March 2013. How much can I claim as loss? only Rs.150000? including 18000/-(1/5 of 90000) or 2,13000/- + 18000/- with showing 0 months rental income received as Rs.0. (Completion on 30th March is not my fault , I would have given it on rent if house would have Completed in Jan 2013 and considered 3 months rent as income.(Can I consider it as deemed to be lend for 0 months instead of considering deemed to be self occupied?)
ReplyDeleteif house is self occupied then maximum interest you can claim is 150000.However if you treat it let out then you can claim without any limit
DeleteI have a one house and I got the possession in May 2013 but I coudn't avail the Pre interst benefit in the last two years.
ReplyDeleteCan I claimed the last two years Pre Interest in the current years????
You can claim interest up to 31.03.2013 ,in five equal instalments from financial year 2013-14 .Further this year full interest can also be claimed in current year
DeleteTook possession of a home in June 2013 and it is being rented out. For AY 14-15 the interest component is more than 1.5 Lakh. Additionally can I claim the one fifth of the pre EMI interest paid from Oct 2010. Even if am eligible my company asks me to claim it when I file and not via them. Can the company not allow employees to deduct such component. If the company's policy doesn't allow can this be claimed during filing returns.
ReplyDeleteYes you can claim deduction for Interest on house loan interest 2013-14 plus 20 % of interest from 10/10 to 3/13 from rented income.Further net house property loss can also be adjusted from salary income while finalising the tds from salary by employer /ddo.This is as per section 192 of the income tax .Further you can refer para 9 of current year tds on salary circular 8/2013 available here
Deletehttp://www.simpletaxindia.net/2013/10/how-to-calculate-tds-on-salary-fy-2013_12.html
Moreover ,if employer doesn't allow then you can claim it while filing return ,if problem in that also.
Further if house is let out then no limit for interest amount , 150000 limit is for self occupied house
DeleteAdmin, Thanks for the quick turnaround. I gave it ssome time and checked now - was astonished to note that the query had been responded within an hour. Thanks for your help
DeleteApartment booked in August 2008
ReplyDeleteBank Loan disbursement:
First in October 2008
Second in March 2008
Possession offered: March 2012
Possession taken: February 2013
Property is let-out since March 2013
Am I eligible for Pre-EMI interest deduction for five years?
Yes , you should divide interest in 2 parts .
DeletePart One (pre const.)=Start to 31.03.2012
Part Three (post comple)= wef 01.04.12
In fy 2012-13 claim interest of Fy 12-13 Plus 1/5 of part one (pre const.) interest .
In fy 2013-14 claim interest of Fy 13-14 Plus 1/5 of part one (pre const.) interest .
further claim 20 % of pre const interest in next three years 20% each year ie in fy 2014-15,2015-16 & 2016-17
Thank you for the prompt response. So there is no condition that the construction has to be completed in three years from the date of loan sanction for pre-emi calculation?
DeleteAlso, what if I sell the property in 2014. How will that affect on the interest calculated for the previous years. Can I continue to claim the pre-emi even after selling the property for the same financial year?
The condition is there ,but that is applicable only if house is self occupied.
DeleteIf you sell property then you can not claim house loan interest Further if it is sold before five years after completion then deduction claimed in 80c also to be reversed
I have taken a home loan of Rs19lakhs on feb 2014 out of 19lakhs only 11.25lakhs has been disbursed by the bank.The property is under construction but i started my normal emi from april 2014 for the disbursed amount. My builder told the property handover will be by Aug2015. Since i started my normal emi i will be eligible for the tax exemption for the interest and the principal paid. Or otherwise i have to wait till the property completion for my tax exemption i.e i can exempt the tax from FY2015 onwards only .Kindly clarify if so the case whether i will be eligible under 80C exemption for my principal amount before the property possession
ReplyDeleteYou can claim deduction of interest or principal only after completion of house. read explanation here
Deletehttp://www.simpletaxindia.net/2013/03/house-loan-interest-repayment-deduction.html
We got a home loan sanctioned in 2010-11, the first disbursement happened in 2011-12, the last disbursement took place in 2014-15, and construction of house was completed in Jan 2015. As the construction happened after 3 years from sanctioning of loan, can rebate on income tax be claimed upto limit of 1.5 lakhs during 2014-15, or is it restricted to Rs.30,000. Similarly for interest accrued prior to construction, is the rebate limit Rs.1.5 lakhs or 30,000.00. The pertinent question is whether the 3 years period to be counted from the date of sanctioning, 1st disbursal or last disbursal.
ReplyDeleteThanks in advance.
As per section 24 , deduction of 150000 is available if house is completed with in three years from the end of financial year in which capital was borrowed.
DeleteIn your case you have borrowed capital in 2011-12 (first disbursement) , and as per above explanation three years end on 31.03.2015,as your house is completed in Jan ,2015 ,so you are eligible for 1.5 lakh deduction.
Further ,the above limit are applicable only if house is self occupied and not applicable if house is given on rent.
relevant clause reproduced hereunder
Provided further that where the property referred to in the first proviso is acquired or constructed with capital borrowed on or after the 1st day of April, 1999 and such acquisition or construction is completed 26[within three years from the end of the financial year in which capital was borrowed], the amount of deduction under this clause shall not exceed 26a[one lakh fifty thousand rupees].
I'm sorry i made a mistake in the above query. The first disbursement of Rs.90,000 happened in 2010-11 (17.03.2011). The remaining loan was disbursed in installments during 2011-12, 2012-13, 2013-14 and 2014-15. In this case can i leave out the interest on amount disbursed in 2010-11 and claim rebate on interest paid on the amount disbursed during subsequent years,
ReplyDeleteThanks.
yes , you are right .Further if you give house on rent then you can deduct full interest amount without any limit
DeleteI booked my house in Apr 2011 and started the loan in 2011-12. The loan disbursal started happening from Sep 2011 basis the construction progress. The possession of the house would be received in the financial year 2015-16. Which of the below two options is correct?
ReplyDeletea) For the interest paid in the financial years of 2011-12, 12-13, 13-14 and 14-15 the amount of interest pertaining to the loan disbursed in the financial year 2011-12 should not be considered for claiming deduction under 24(b).
b) The interest paid in financial year 2011-12 cannot be claimed under 24(b). The total interest paid in 2012-13, 2013-14 and 2014-15 can be claimed under 24(b).
Hi, If Person has two properties, one self occupied and one deemed as let out, can he claim pre construction interest for tax deduction on both properties. If he has not claimed pre-construction interest in previous year, can he combine that amount in current year? i.e. last year 20% + current year 20%.
ReplyDeleteThanks,
Yes , he can claim pre construction interest for both the property.In this case first calculate income from house property for self occupied house and deemed to be let out house separately , then income from both the house is to be clubbed .
DeleteFor self occupied house total interest upper limit is 200000(wef ay 15-16 and 150000 earlier)
However no upper limit for interest for let out/deemed let out house.
Further you can claim only 20 % per year ,if you have not claim 20% earlier then you revise your return for earlier year but interest can not be clubbed in current year.
sir, I have taken home loan on 9 sept 2013 for constuction of my house on my land.my house got completed in may 2014.I am first time home loan borrower.home loan interest in FY 2013-14 was Rs.70350 and during FY2014-15 was Rs.199222.I had not mentioned home loan interest in AY2014-15.Can I claim both years home loan interest in AY 2015-16.As the total amount is above Rs.200000 the limit, can I claim Rs.70350(interest of FY 2013-14)under section 80EE.It is my first time deduction under section 24 and 80EE. please reply soon.
ReplyDeleteIs there a limit to how many years of pre- possession interest can be offset against rental income. For e.g if the loan was taken in May 2007 and possession offered in May2014 and rented out in Sep 14, can interest from May 2007- March 2014 ?
ReplyDeleteIn case of rented house then there is no limit for pre construction period ,you can claim interest for 7 year (up to 3/14) in five equal installments starting from my 2014_15
Deletehi. i've a doubt. say, that u have taken a loan of 750000INR on 1/4/2013 for construction of a 3 storey house, being a SOP, LOP, and for business. the construction is completed on 1/4/2014. what will be the pre construction interest for SOP and LOP according to the question?
ReplyDeleteYour query is not clear and what is SOP and LOP ....However in simple words pre construction period in given question is 01.04.13 to 31.03.2014
DeleteMy Situation:
ReplyDeleteWe got the Handover from the Builder on 15th March 2014. The registration happened in Jun 2014 and we let out the property.
Since this was on the boundary, I had not considered it and also that it was not let out yet.
So for the claim of the 20% of pre-construction Interest - should I have claimed for the financial year 2013-14?
or can I calim for this 20% for next 5 years ? from 2014-15 to 2018-19 ?
As the house is completed on 15.3.2014 ,you can claim interest for complete Fy 13-14 in your return for fy 13-14. However if you have not done so and assume your house to be completed on June-2014 then interest up to 31.03.2014 can be claimed in fy 14-15 to 18-19 in five equal installments
DeleteReally good explanation, can you please elaborate what happens if pre-construction interest is not claimed in the initial 2 years and say a total of 60% is claimed in the third year. Or is the rule such that you can only claim only 20% of total interest in the third year as well and you loose out on the amount that you didnt claim.
ReplyDeleteReally good explanation, can you please elaborate what happens if pre-construction interest is not claimed in the initial 2 years and say a total of 60% is claimed in the third year. Or is the rule such that you can only claim only 20% of total interest in the third year as well and you loose out on the amount that you didnt claim.
ReplyDeleteIf pre-construction interest is not claimed in any year then it can not be claimed in next years .so you can claim only 20 % in respective year.
DeleteThanks for the clarification Raja. I have a couple more question not related to pre-construction interest but related to loan taken from a family member for house renovation or for new home purchase but not sure if i can ask here...do you have any other blog for that..
ReplyDeleteYes , go ahead.You can ask any where on this site .
Deleteor try here
http://www.simpletaxindia.net/2010/02/interest-on-house-loan-income-tax-act.html
Dear Sir,
ReplyDeleteI had booked an u/c flat in April 2015. The Builder had offered a No Pre-emi scheme till possession which means all the pre-emi interest on behalf of us would be paid to the bank who is giving us the loan. We have not received any pre-emi receipts which were promised to us so far. Instead when we spoke to the Builders CRM team they told us one disbursement of the loan made by bank is towards pre-emi which has been adjusted. Could you clarify what that means? Also what should I mention in an email and whom should I address it to gather info on payments made by Builder?
Dear Sir,
ReplyDeleteI had booked an u/c flat in April 2015. The Builder had offered a No Pre-emi scheme till possession which means all the pre-emi interest on behalf of us would be paid to the bank who is giving us the loan. We have not received any pre-emi receipts which were promised to us so far. Instead when we spoke to the Builders CRM team they told us one disbursement of the loan made by bank is towards pre-emi which has been adjusted. Could you clarify what that means? Also what should I mention in an email and whom should I address it to gather info on payments made by Builder?
I Registered under-construction a House in the Month Feb 2016 and starting Pre-EMI
ReplyDeleteLoan July 2017 and House Loan Amount is Rs.13,00,000/-.
I Paid pre-emi interest 45500/- (July17 to Dec17)
I getting the possession in 01-jan-18 and starting full EMI.
Can i claim full pre-emi interest (45500/-) deduction under Section 24B?
or
How to calculate 5 installment for next 5 year deduction under Section 24B?
We assume that House is completed by 01.01.2018 , if so pre construction period will be considered only up to 31.03.2017.So interest for the period July 17 to Dec 17 can be claimed fully in fy 2017-18 ay 2018-19 as it is normal interest and not pre construction interest as per income tax act.
DeleteFurther please note that as per section 24B interest deduction is available on accrual basis and not on payment basis.
Thanks.
Delete1 more question
Can i get benefit under Section 80EE (amount 50,000/) in FY 2017-18 ?
Same amount can not be claimed twice.As your loan is just 13 lakh ,your interest will be covered under 24b itself upto 2 lakh so no need of 80EE
Deletebut ....
ReplyDeleteSection 80EE allows tax benefits for first time home buyers. so Can i get benefit under Section 80EE (amount 50,000/-) in FY 2017-18 ?
If your yearly interest is 250000 lakh then you can claim 24b 2 lakh and 50000 in 80EE subject to other condition ,but if interest is less than 2 lakh then whole amount will be covered under 24b
Deletebut sir...
ReplyDeleteUnder section 24B i already getting Rs.73716/- interest Amount (July17 to Mar18).
and I have extra benefit for section 80EE (Rs.50000/- First time home buyer)
so can I calim ?
Same Interest can not be claimed under two sections ,as you have already claimed interest under 24b so same amount can not be claimed under 80EE
Deletesir, interest is less than 2 lakh then whole amount 123716/- (Rs.73716/-(24B) + Rs.50000/-(80EE)) will be get under 24b?
ReplyDeletetotal deduction claimed under 80EE and 24b can not be more than interest due on your loan , your total loan interest amount is 73716 which you have claimed under 24b ,so nothing left to claim under section 80EE
DeleteDear Sir,
ReplyDeleteI've taken home loan of Rs.38 lakhs from bank for buying an under construction flat whose possession is March 2020.
First loan amount of Rs. 18 lakhs was disbursed by bank on Dec 17.
Pre EMI interest of Rs. 7777 was paid on Jan 18 and Rs. 12689 on Feb 18.
Am I eligible for tax exemption for FY- 17-18 and under what section?
Regards
No,you are not eligible to claim deduction. Till completion of house ,so no benefit during FY 2017.18
DeleteI took home loan in 2014 and EMI Statred in October 2014. OC received in December 2017. But took possession in april 2018. Nobody is living in the house and wishing to give it on rent. How to get rebate on homeloan interest.
ReplyDeleteI forgot to claim pre possession period interest during the initial two years. Can I claim the entire interest amount in the remaining 3 years?
ReplyDeleteno , you can claim only respective share of each year , you can not claim amount in relation to last years in next three years
DeleteSir, if the home loan disbursement start date (01-jun-2018) and the construction end date (loan disbursement end date) (15-dec-2018) happens in same financial year, then can the entire Interest [Pre-EMI (Jun - Dec 2018) + EMI (Dec 2018 - Mar 2019) ] be claimed as Interest in FY 2018-19 if home is self occupied.
ReplyDeletewe booked a flat in April 2019 and Pre EMI started in next immediate month i.e. May 2019. Our possession is suppossed to be in September 2020. So we paid Pre EMI from May 2019 to September 2020 (Till we get our possession of flat) Can we show this Pre EMI, Stamp duty or 5% Principal amount of flat we paid while booking in May 2019 under which section and upto what limit???
ReplyDeleteWaiting for your reply... TIA
Actually I had not claimed my prior construction interest for starting 2 years. What I have to do while filing 3 year return?
ReplyDeleteI mean is there any possibility for claiming
SL.1- Prior construction period (starting 2 years interest) in wholly along with third year prior constructed interest in 3 year ?
SL.2- Whole prior construction period (along with starting 2 years interest) in next 3 years at equal installments ?
SL.3 - whole Prior Construction period interest in next 5 years considered 3rd year as 1st year?
Or either any other possible way?
(Or) no possible with way for claiming starting two years prior construction period?
Please answer by quoting with suitable - case law/ notice / clarification.