26 பிப்ரவரி, 2015

EPAYROLL - DOUBTS

தமிழக அரசு தனது ஊழியர்களுக்கு ஊதியம் வழங்குவதை எளிமைப்படுத்தவும்,கூடுதல் வசதிகளை அறிமுகப்படுத்தியும் E - WEB  PAYEROLL ஐ அறிமுகப்படுத்தியுள்ளது.இதற்கான சிறப்பு வகுப்புகளையும் செவ்வனே நடத்தியுள்ளது.இதில் ஏற்படும் ஐயங்களை நிவர்த்தி செய்ய 9786042356 என்ற எண்ணில் தொடர்பு கொண்டு தெரிந்து கொள்ளலாம்.மேலும் உங்கள்து ஐயங்களை இங்கு பதிவிட்டால் உடனுக்குடன் விளக்கம் கிடைக்கும்.

10 பிப்ரவரி, 2015

வருமான வரி 80 CCD 2 - CPS பிடித்தம் இரண்டும் (சந்தாதாரர், அரசு) வரிக்கழிவுக்கு ஏற்றவையே.

Section - 80CCD, Income-tax Act, 1961-2014
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54[Deduction in respect of contribution to pension scheme of Central Government.55
80CCD. (1) 55a[Where an assessee, being an individual employed by the Central Government 56[or any other employer] on or after the 1st day of January, 2004]57[or any other assessee, being an individual] has in the previous year paid or deposited any amount in his account under a pension scheme notified or as may be notified by the Central Government, he shall, in accordance with, and subject to, the provisions of this section, be allowed a deduction in the computation of his total income, of the whole of the amount so paid or deposited 58[as does not exceed,—
(a) in the case of an employee, ten per cent of his salary in the previous year; and
(b) in any other case, ten per cent of his gross total income in the previous year.]
The following sub-section (1A) shall be inserted after sub-section (1) of section 80CCD by the Finance (No. 2) Act, 2014, w.e.f. 1-4-2015 :
(1A) The amount of deduction under sub-section (1) shall not exceed one hundred thousand rupees.
(2) Where, in the case of an assessee referred to in sub-section (1), the Central Government 59[or any other employer] makes any contribution to his account referred to in that sub-section, the assessee shall be allowed a deduction in the computation of his total income, of the whole of the amount contributed by the Central Government 59[or any other employer] as does not exceed ten per cent of his salary in the previous year.
(3) Where any amount standing to the credit of the assessee in his account referred to in sub-section (1), in respect of which a deduction has been allowed under that sub-section or sub-section (2), together with the amount accrued thereon, if any, is received by the assessee or his nominee, in whole or in part, in any previous year,—
(a) on account of closure or his opting out of the pension scheme referred to in sub-section (1); or
(b) as pension received from the annuity plan purchased or taken on such closure or opting out,
the whole of the amount referred to in clause (a) or clause (b) shall be deemed to be the income of the assessee or his nominee, as the case may be, in the previous year in which such amount is received, and shall accordingly be charged to tax as income of that previous year.
60[(4) Where any amount paid or deposited by the assessee has been allowed as a deduction under sub-section (1),—
(a) no rebate with reference to such amount shall be allowed under section 88 for any assessment year ending before the 1st day of April, 2006;
(b) no deduction with reference to such amount shall be allowed under section 80C for any assessment year beginning on or after the 1st day of April, 2006.]
61[(5) For the purposes of this section, the assessee shall be deemed not to have received any amount in the previous year if such amount is used for purchasing an annuity plan in the same previous year.]
Explanation.—For the purposes of this section, “salary” includes dearness allowance, if the terms of employment so provide, but excludes all other allowances and perquisites.]


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