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GFò£‡´ 2017 - 2018 ñFŠd´ ݇´ 2018 - 2019

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î‹-,› “î¡QL¼‰¶ ñô˜‰¶ õ¼‹ åL”

GÁõùˆF¡ ªðò˜ ê‹ð÷ ð†´õ£ì£ ÜFè£K (DDO)

áNò˜ ªðò˜: áNò˜ ðîM:

TAN ݇/ªð‡

PAN

HK¾ / ¶¬ø àœ èí‚W´

Mõóƒèœ 1 2

3 4 5

P

Ïð£J™

ªñ£ˆî ê‹ð÷ õ¼ñ£ù‹ (Ü®Šð¬ì áFò‹ + ÜèM¬ôŠð® + i†´ õ£ì¬èŠð®+ñŸÁ‹ ÞîóŠð®èœ) èN‚è: i†´ õ£ì¬èŠð®(HRA) (HK¾10(13A) & (Üó²K¬ñ 12A W› Mô‚°) õ£ì¬èŠð® H¡õ¼‹ (i, iii,iv) ™ â¬õ °¬ø«õ£ (i) ªñ£ˆî‹ ªðŸø i†´ õ£ì¬èŠð® (Ï. x12 ñ£îƒèœ)

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(ii) i†´ õ£ì¬è ªê½ˆîŠð†ì ªî£¬è (Ï.

Ï.

x12

ñ£îƒèœ)

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(iii) õ¼ì õ£ì¬èJL¼‰¶, 10% ªñ£ˆî õ¼ñ£ùˆ¬î (Pay+GP+DA)èNˆî™

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(iv) ªñ£ˆî õ¼ñ£ùˆFL¼‰¶ 40% (Ü) 50% (Pay+GP+DA)

Ï.

èN‚è: ªî£N™ õK ªê½ˆFò¶ HK¾ 16(iii)

Ï. Ï.

ªñ£ˆî ê‹ð÷ õ¼ñ£ù‹ (1-2-3) i†´ õ¼ñ£ù‹ : HK¾-24(b)

Ï.

A. °®J¼‚°‹ i´:i†´ èì¡ eî£ù ªê½ˆî «õ‡®ò õ†® ........................................

(1.4.1999 ‚° Hø° ªðøŠð†ì i†´‚ èì‚° Ï.2,00,000 õ¬ó õKê½¬è ªðøô£‹. ñŸÁ‹ i´ ¹¶ŠHˆî½‚è£ù ªðøŠð†ì Ï.30,000 õ¬ó õK ê½¬è ªðøô£‹)

èì‚°

Ï.(-) Ï. (-)

B. õ£ì¬è‚° Mìðì¢ì¶: ªñ£ˆî èN‚è: èN‚è: èN‚è:

õ¼ì£‰Fó õ£ì¬è (a) .............................................................. i†´õK ªê½ˆFò¶ (b) ........................................................... 30% «î£ó£ò èN¾ (a-b)*30%.................................................... i†´ èì¡ eî£ù ªê½ˆî «õ‡®ò õ†®...........................

Ï. Ï. Ï. Ï.

Ï.

(°®J¼‚°‹ i´ + õ£ì¬è‚° M†ì¶; «ê˜‰¶ ÞöŠ¹ U.2>00>000/- tiu õK„꽬èò£è ªðø º®»‹. eî ÞöŠH¬ù Ü´ˆî 8 õ¼ìˆFŸ° Kd;ªdLj;J thp rYif ngw KbA‹ )

6

Hø õ¼ñ£ùƒèœ °´‹ð æŒ×Fò‹, õ†® õ¼ñ£ù‹ «ð£¡ø¬õ

Ï.

7

݇´ ªñ£ˆî õ¼ñ£ù‹ (4+5+6)- GROSS TOTAL INCOME

Ï.

8

܈Fò£ò‹ VIA ð® õK꽬èèœ (80CCE= 80C+80CCC+80CCD) ÜFèð†ê õK꽬è 1.5ô†ê‹ a) HK¾ 80 C i. Ý»œ 裊d†´ îõ¬íˆ ªî£¬è ªê½ˆFò¶................... ii. «êñ ïô GF - GPF/TPF/EPF/VPF/CPS............................................. iii. 15 ݇´èœ ªð£¶ «êñïô GF (PPF) ................................. iv. 冴 ªñ£ˆî è£ô ¬õŠ¹ GF CTD........................................ v. «îCò «êIŠ¹ ꣡Pî›(NSC)«îCò «êIŠ¹ˆ F†ì‹ (NSS) (ºîh´ + «ê˜‰î õ†®)........................................................... vi. ðóvðó GFòƒèœ ULSS/ELSS..................................................... vii. i†´‚ èìQ™ F¼‹ð ªê½ˆFò Üê™ ªî£¬è.................. viii. Ýõí õK & ðF¾ è†ìíƒèœ........................................... ix. àœ è†ì¬ñŠ¹ ðˆFóƒèO¡ ºîh´..................................... x. è™M‚ è†ìí‹ ªê½ˆFò¶ ðœO/è™ÖK (2 °ö‰¬îèÀ‚°) .................................................... .................... xi. 5 õ¼ì ¬õŠ¹ˆ ªî£¬è õƒA ñŸÁ‹ î𣙠G¬ôò‹ ....... xii. CøŠ¹ «êñ GF (SPF) + °´‹ð ïô GF (FBF) ........................ xiii. ªê™õ ñèœ/ñè¡ F†ì‹.......................................................... xiv. Íˆî °®ñ‚èœ «êIŠ¹ F†ì‹ (SCSS) ................................... xv. ñŸø ºîh´èœ ........................................................................ b) HK¾ 80CCC – æŒ×Fò GF ðƒèOŠ¹.................................................... c) HK¾ 80CCD(NPS) – ñˆFò ÜóC¡ ðƒèOŠ¹ æŒ×Fò F†ìƒèœ Æ´è (a+b+c) ÜFèð†ê‹ Ï. 1,50,000/-

Ï.

Ï. Ï. Ï. Ï. Ï. Ï. Ï. Ï. Ï. Ï. Ï. Ï. Ï. Ï. Ï. Ï. Ï.

9 10 11

HK¾ 80CCD(1B)- gq;fspg;G Xa;T+jpaj;jpl;lk;(CPS) $Ljy; &.50000/- tiu. CPS fopT ,y;yhky; gphpT 80Cd; gb &.150000/- thp tpyf;F ngw;why; $Ljyhf &.50000/- tiu CPS-y; ngw;w foptpid ,g;gphptpd; gb thptpyf;F ngwyhk;. (&1.5L + &.50000/-) HK¾ 80CCG (ó£Tš 裉F ðƒ°èœ «êIŠ¹ F†ì‹ (RGESS) ÜFèð†ê õKMô‚° Ï.25000/(ºîh†®™ 50%) ,t;thz;L Kjy; KjyPL nra;a KbahJ. Ke;ija Mz;Lfspy; rYif ngw;wtHfSf;F kl;Lk;.

Ï.

Gèó õ¼ñ£ù‹ (7-8-9-10)

Ï. www.asiriyar.com

Ï.

12 a

܈Fò£ò‹ VIA ¡ ð® Þîó õKMô‚°èœ:HK¾ 80D ñ¼ˆ¶õ 裊d†®™ ºîh´:- cƒèœ ñŸÁ‹ àƒèœ °´‹ðˆFŸ° (60 õòFŸ° W› Ï.25,000, 60 õòFŸ° «ñ™ Ï.30,000)

Ï. Ï.

àƒèœ ªðŸ«ø£¼‚° (60õòFŸ° W› Ï.25,000, 60õòFŸ° «ñ™ Ï.30,000)

b c d e f

î´Š¹ ñ¼ˆ¶õ «ê£î¬ù‚° (Health Checkup Ï.5000/-) Þ¶ «ñ½œ÷ 25,000‚°œ Ü샰‹.

Ï.

¹Fò ñ¼ˆ¶õ 裊d†´ˆ F†ì‹ (NHIS)

Ï.

HK¾ 80DD àƒè¬÷„ ꣘‰î ñ£ŸÁˆFøù£OèÀ‚° ªêôiùƒèœ ªêŒî™ - ÜFèð†ê õó‹¹ Ï.75,000/- è´¬ñò£è ð£F‚èŠð†ìõó£J¡ (80% «ñ™) Ï.1,25,000/HK¾ 80DDB àƒèÀ‚°‹, àƒè¬÷„ ꣘‰îõ˜èÀ‚°‹ °PŠH†ì «ï£ŒèÀ‚è£ù ñ¼ˆ¶õ ªêôiùƒèœ ªêŒî™ (ÜFèð†ê õó‹¹ Ï.40,000 Íˆî °®ñ‚èÀ‚° Ï.60,000, Iè Íˆî °®ñ‚èÀ‚° 80,000) HK¾ 80E è™M‚ èì¡ îƒèÀ‚°‹, èíõ¡/ñ¬ùM ñŸÁ‹ °ö‰¬îèÀ‚° Þšõ¼ìˆF™ ªê½ˆFò õ†®ˆ ªî£¬è- õK à„êõó‹¹ Þ™¬ô gphpT 80EE Kjd;Kiwahf ,t;tUlj;jpy; tPL kw;Wk; tPl;Lf;fld; thq;fpatHfSf;F tPl;Lf;flDf;fhd tl;bapy; $Ljyhf &.50000/- tiu thptpyf;F. HK¾ 80G- ܃WèK‚èŠð†ì GÁõùƒèÀ‚° ï¡ªè£¬ì ªè£´ˆî™ 100% î°Fò£ù ܬñŠ¹èœ: 50% î°Fò£ù ܬñŠ¹èœ ( jFjpahd msT- cq;fs; epfu tUkhdj;jpy; 10%)

Ï.

Ï. Ï. Ï. Ï. Ï.

g

HK¾ 80GGA - ÜPMò™ Ý󣌄C‚° ªê½ˆFò 裬ì 80GGC-ÜóCò™ è†CèÀ‚° ªê½ˆFò 裬ì(ÜFèð†ê‹; Mz;L tUkhdj;jpy; 10%)

Ï. Ï.

h

HK¾ 80GG- i†´ õ£ì¬èŠð® (HRA) ªðø£ñ™ i†´ õ£ì¬è ªê½ˆFJ¼‰î£™ õó‹¹ Ï.60,000

Ï.

à„ê

i

HK¾ 80TTA – õƒA «êIŠ¹ èí‚A™ ªðøŠð†ì õ†® õ¼ñ£ù‹ -à„ê õó‹¹ Ï.10,000 Þšõ†®J¬ù «ñ½œ÷ Þîó õ¼ñ£ùˆF™ 裆®J¼‚è «õ‡´‹.

Ï.

j

HK¾ 80U – ñ£ŸÁ Føù£OèÀ‚è£ù õKMô‚° - Þòô£¬ñ 40%, Ü «ñ™Ï.75,000/-, è´¬ñò£ù Þòô£¬ñ 80% Ü «ñ™ Ï.1,25,000/-

Ï.

13

݇´ Gèó õK õ¼ñ£ù‹ (11-12) ( NET TAXABLE INCOME) (ܼA½œ÷ 10 Ï𣌂° º¿¬ñ ªêŒò¾‹)

õ¼ñ£ùõK èí‚W´ -

Ï. 60 õòFŸ°œ àœ÷õ¼‚è£ù õ¼ñ£ùõK èí‚W´

14 1. Gèó õK õ¼ñ£ù‹ Ï.2,50,000 õ¬ó

2. àƒèœ Gèó õK õ¼ñ£ù‹ Ï.2,50,000 «ñ™ 5,00,000f;Fs; ,Ue;jhy;

õK Þ™¬ô Gèó õK õ¼ñ£ùˆF™ ºî™ 2,50,000/- èNˆ¶ õ¼‹ õ¼ñ£ùˆF™ 5% õK

Ï.(

)

Ï.

)

Ï.

x 5%

3. àƒèœ Gèó õK õ¼ñ£ù‹ Ï.5,00,000 «ñ™ 10,00,000 f;Fs; ,Ue;jhy õ¬ó

Gèó õKõ¼ñ£ùˆFL¼‰¶ Ï.5,00,000 èNˆ¶ õ¼‹ õ¼ñ£ùˆF™ 20% õK + Ï.12,500/-

Ï.(

4. àƒèœ Gèó õK õ¼ñ£ù‹ Ï.10,00,000 «ñ™

Gèó õK õ¼ñ£ùˆF™ Þ¼‰¶ Ï.10,00,000 èNˆ¶ õ¼‹ õ¼ñ£ùˆF™ 30% õK + Ï.1,12,500

Ï.(

x20% + 12,500/) x30%

Ï.

+ 1,12,500/-

15

ªê½ˆî «õ‡®ò õK :- SL.NO14 – 1 (Ü) 2 (Ü) 3 (Ü) 4

Ï.

16

èN‚è: HK¾ 87A ¡ð® îœÀð® ÜFèð†ê‹ Ï.2,500 GèóõK õ¼ñ£ù‹(SL.NO.13) Ï.3,50,000‚° W› àœ÷õ˜èÀ‚° ñ†´‹ ªê½ˆî «õ‡®ò Gèó õK (15-16)

Ï.

17 18

Æ´è: è™M b˜¬õ - õKJL¼‰¶ 2% (17)X2% Æ´è: àò˜G¬ô è™M b˜¬õ- õKJL¼‰¶ 1% (17)X1%

Ï. Ï. Ï.

19

õK ñŸÁ‹ è™M b˜¬õ (17+18)

20

èN‚è:-ê‹ð÷ 綠¬õ ªðŸø¬ñ‚° õ¼ñ£ùõK ï¤õ£óí ªî£¬è -HK¾ 89(1) ð®õ‹ -10E - êñ˜ð¤‚è «õ‡´‹. èN‚è:-Þ¶õ¬ó H®ˆî‹ ªêŒòŠð†´œ÷õK (TDS) ñ£˜ê 2017 ºî™ üùõK 2018 õ¬ó è™M b˜¬õ«ò£´

21 22

eî‹ H®ˆî‹ ªêŒòŠðì «õ‡®ò õK (19-20-21) Ü™ô¶ (õK ÜFè‹ H®ˆî‹ ªêŒòŠð†®¼‰î£™ jpUk;g ngw Ntz;ba njhif)

Þì‹:

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«îF :

ðîM

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3. gpwe;j Njjp (cq;fs; PAN CARD Njjp)

:-

thp tpyf;F ngw;w tptuq;fs; mtw;wpd; rhd;Wfs; t. thptpyf;F vz; 1. tPl;Lthlifg;gb (HRA)

njhif

rkHgpf;fg;gl;l rhd;Wfs;/ tptuq;fs;

m. tPl;Lthlif nrYj;jg;gl;l njhif M. tPl;L chpikahshpd; ngaH ,. tPl;L chpikahshpd; Kfthp <. tPl;L chpikahshpd; epue;ju fzf;F vz; (PAN) tPl;L thlif (&.100000/- f;F Nky; nrYj;jpUe;jhy; kl;LNk

2

3.

tPl;L flDf;fhd tl;b: m. tPl;Lf;flDf;fhd tl;b nrYj;jpa my;yJ nrYj;j Ntz;ba njhif M. fld; nfhLj;jthpd; ngaH ,. fld; nfhLj;jthpd Kfthp <. fld; nfhLj;jthpd; epue;ju fzf;F vz; (PAN)-apUe;jhy; kl;Lk;. ܈Fò£ò‹ VIA ð® õK꽬èèœ (80CCE= 80C+80CCC+80CCD) ÜFèð†ê õK꽬è 1.5ô†ê‹ m) HK¾ 80 C 1. ............................................................................................... 2. ................................................................................................. 3. ................................................................................................. 4. ................................................................................................ 5. ................................................................................................................... 6. ................................................................................................ 7. ................................................................................................... M) HK¾ 80CCC –....................................................................... HK¾ 80CCD – …………...................................................................

܈Fò£ò‹ VIA ¡ ð® Þîó õKMô‚°èœ:-

1.HK¾ 80D . ....................................................................... 2.HK¾ 80DD ... ....................................................................... 3.HK¾ 80DDB ....................................................................... 4.HK¾ 80E ....................................................................... 5.HK¾ 80G- ....................................................................... 6.HK¾ 80GG....................................................................... 7.HK¾ 80TTA ....................................................................... 8.HK¾ 80U .......................................................................

rhd;wpjo; ehd; _____________________ j/ng _____________________ jfty; KOik kw;Wk; cz;ikahdJ vd;W rhd;W mspf;fpd;Nwd;. ,lk;: Njjp: gjtp :

NkNy nfhLf;fg;gl;l

ifnahg;gk;/kw;Wk; ngaH www.asiriyar.com

Sur. Leave

Bonus

Salary Arrears

DA Arrears 2

DA Arrears 1

TOTAL

Feb 2018

Jan 2018

Dec 2017

Nov 2017

Oct 2017

Sep 2017

August 2017

July 2017

June 2017

May 2017

April 2017

March 2017

MONTH/PAR TICULARS

Basic pay

¬èªò£Šð‹

Grand Total

Oth. Arrears

www.asiriyar.com

Spl pay pp

Grade pay

DA

õ¼ñ£ù‹

HRA

CCA

MA

Other allowances Total

GPF/ CPS SPF

FBF

NHI S

epjpahz;L 2017 - 2018 ªðøŠð†ì õ¼ñ£ù Mõóƒèœ NSC

Prof tax

Incom e Tax

IT cess

î¬ô¬ñ ÜFè£K/ê‹ð÷ ð†´õ£ì£ ÜFè£K

Insu ranc e

Mô‚°èœ Total deductio ns

Net pay recd

tUkhd thp rpy tpsf;fq;fs; epjpahz;L 2017-2018 rhpahd epue;ju fzf;F vz; (PAN ) Fwpf;fTk;. jtwhd epue;ju fzf;F vz; (m) epue;ju fzf;F vz; ,y;iynadpy; jq;fs; rk;gsj;jpy; 20% (m) mjw;F Nkw;gl;l rjtPjKk; thpahf t#ypf;fg;glyhk; (gphpT 206AA)

,e;j epjpahz;L 2017-2018 tUkhdthpapy; Vw;gl;l khw;wq;fs; epfu Mz;L tUkhdk; &. 2>50>000/- Kjy; &.5>00>000/- tiu – 5% thp (Ke;ija Mz;L 10% thpapypUe;J 5%-khf Fiwf;fg;gl;Ls;sJ) kw;w thp fzf;fPl;by; khw;wk; ,y;iy. gphpT 87A- tpd; gb epfu thp tUkhdk; &.3>50>000/- f;fpw;F fPo; ,Ue;jhy; thpapy; &.2>500/- js;Sgb. Mf epfu Mz;L tUkhdk; &.3>00>000/- tiu thp fpilahJ. gphpT 80CCD (1B) -CPS DEDUCTION - $Ljy; thp rYifahd &.50>000/- ,t;tUlKk; njhlUk; tPL thlif tpl;bUe;jhy; tPl;Lf;fld; tl;bapy; &.2>00>000/- tiu kl;LNk thp rYif ngwKbAk;. (Ke;ija Mz;Lfspy; ,jw;F cr;r tuk;G ,y;iy) ed;nfhil &.2>000/- jpw;F Nky; gzkhf nfhLf;fg;gl;lhy; 80G-apy; thp rYif ngw KbahJ Mf ed;nfhil vg;nghOJNk fhNrhiy my;yJ etPd njhopw;El;gk; Kiwapy; nrYj;j Ntz;Lk;. ve;jtpj ghptHj;jidf;Fk; &.2>00>000/-f;Fk; Nky; gzkhf nrYj;jf; $lhJ. mt;thwhf nrYj;jpdhy; 100% mguhjk; nrYj;j NehpLk;. ve;j ghptHj;jidAk; &.2>00>000/-f;Fk; Nky; ,Ue;jhy; fhNrhiy my;yJ etPd njhopw;El;g Kiwapy; nrYj;j Ntz;Lk;.

tUkhd thp jhf;fy; (Income Tax Return e-filing) rk;gs gl;Lthlh mjpfhhpaplkpUe;J gbtk;16-id (Form 16) tUk; Nk 31-k; 2018 Njjpf;Fs; ngw Ntz;Lk;. mt;thwhf ngw;w gpd;dH tUkhd thp gbtj;jpid (ITR) [_iy 31-k; 2018-f;Fs; tUkhd thpj;Jiwf;F rkHg;gpf;f Ntz;Lk;. ,g;gbtj;jpid tUkhd thp ,izaj;jsj;jpy; (www.incometaxIndiaefiling.gov.in) rkHg;gpf;fyhk;. mt;thW [_iy 31-k; 2018-f;Fs; tUkhd thpj;Jiwf;F gbtj;ij rkHg;gpf;ftpy;iynad;why; &.5>000/- mguhjk; nrYj;j Ntz;Lk;. mJTk; brk;gH 31 2018-f;Fs; gbtj;ij rkHg;gpf;ftpy;iynad;why; &.10>000/- mguhjk; nrYj;jg;gl Ntz;Lk;. epfu Mz;L tUkhdk; &.5>00>000/- f;Fs; ,Ue;jhy; &.1>000/- kl;LNk mguhjk;. ,t;tguhjk; nrYj;jg;gl;l gpd;dNu tUkhd thp jhf;fy; nra;a KbAk;. khHr; 2019 –f;Fs; ePq;fs; tUkhd thp jhf;fy; nra;atpy;iynad;why; ePq;fs; flik jtwpatnud;W tUkhd thpj;JiwapypUe;J Fwpg;ghiz ngw NehpLk;. I.gphpT 80CCD (1B) -CPS DEDUCTION CPS fopT ,y;yhky; CopaHfs; 80CCE -apy; &.1>50>000/- fopTfs; ngw;why; CPS foptpid gphpT 80CCD(1B)ap-y; jdpahf &.50>000/- tiu fopj;J thptpyf;F ngwyhk; (my;yJ) CPS fopT ,y;yhky; 80C- apy; &.1>50>000/-f;F fPo; fopT ,Ue;jhNyh CPS fopT &.50>000/-f;F Nky; ,Ue;jhy; ,tw;wpid gphpj;J &.1>50>000/-f;fpw;Fk; kPjKs;s njhifapid 80CCD(1B) apYk; thptpyf;fhf &.50>000/- tiu ngwyhk;. Mf kl;Lk; CPS fopT ngWk; CopaHfs; thp rYifahf &.2>00>000/- (1>50>000/-+50>000/-) tiu ngw KbAk;. c.k;. tptuq;fs; cjhuzk;:1 cjhuzk;:2 CPS ,y;yhky; 80C-d; fopTfs; &.1>55>000/&.1>15>000/CPS fopT &.45>000/&.55>000/nkhj;j thpr;rYif 80C-d; gb &.1>50>000/&.1>15>000/- + &.5>000/80CCD(1B) &.45>000/&.50>000/Mf nkhj;jk; thpr;rYif &.1>95000/&.1>70>000/II- tPl;L thlifg;gb (HRA) rpy tpsf;fq;fs; (a) tPl;L thlifg;gb thptpyf;F ngw Ntz;Lkhdhy; ePq;fs; tPl;L thlif nrYj;jpapUf;f Ntz;Lk;. (b) tPl;L thlifg;gb KOtJkhf thptpyf;F ngw Ntz;Lkhdhy; cq;fs; tUlhe;jpu thlifg;gbAld; 10% mbg;gil Cjpak; kw;Wk; mftpiyg;gbia $l;bf; nfhs;sTk;. ePq;fs; nrYj;Jk; tUl tPl;L thlif ,j;njhiff;F Nky; tUkhdhy; tPl;L thlifg;gb KOtJk; thptpyf;fhf ngw KbAk;. (c) ngw;NwhUf;F thlif nfhLf;Fk; gl;rj;jpy;> thlifg;gbapd; thptpyf;F ngwyhk;. (d) fztd;-kidtpf;F ,ilNa thlif nrYj;jpapUe;jhYk; Kiwahd thlif urPJ ,Ue;jhy; tpyf;F ngwyhk;. (e) tPl;L thlifg;gb kw;Wk; tPl;Lf; flDf;fhd tl;b ,uz;bidAk; fPo;f;fz;l rkaq;fspy; thpr;rYifahf ngw KbAk;. 1. gzpahw;Wk; ,lKk;> tPl;L flDf;fhd tPLk; ntt;NtW efuq;fspy; mike;jpUe;jhy;> 2. ,uz;Lk; xNu efukhf ,Ue;jhYk;> tPl;L flDf;fhd tPLk;> gzpahw;Wk; ,lKk; fzprkhd njhiytpypUe;J> ePq;fs; thlif tPl;by; jq;fpapUe;jhy;. 3. tPl;L flDf;fhd tPl;by; cq;fs; ngw;NwhH FbapUe;J> ePq;fs; thlif tPl;by; FbapUe;jhy; Nkw;Fhpait jq;fSf;F nghUe;jpapUe;jhy; tPl;L thlifg;gbiaAk; tPl;L flDf;fhd tl;biaAk; thptpyf;f hf ngwg;gLk;. (f) cq;fs; rk;gs gl;baypy; tPl;L thlifg;gb (HRA) ngwtpy;iy vdpy; tPl;L thlifg;gb thptpyf;Ff;F gjpyhf gphpT ; 80GG gb tPl;L thlif nrYj;jpapUe;jhy; mjpfgl;rk; &.60>000/- thptpyf;fhf ngw KbAk;. (g) ePq;fs; tPl;L thlif &. 3000/- j;jpw;F Nky; nrYj;jpapUe;jhy; thlif urPij rkHgpf;f Ntz;Lk;. (h) ePq;fs; tUlj;jpw;F &.1 yl;rj;jpw;F Nky; thlif nrYj;jpapUe;jhy; (khjj;jpw;F &.8>333pm) tPl;L chpikahshpd; epue;ju fzf;F vz;iz rkHgpf;f Ntz;Lk;. epue;ju fzf;F vz; ,y;iynadpy; chpikahsH mjidg;gw;wpa rhd;wpjo; fbjk; ju Ntz;Lk;. III - tPl;Lf;fld; - tl;b kw;Wk; mry; 1)

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tPL fl;Ltjw;fhf (m) thq;Ftjw;fhf ngwg;gl;l flDf;F nrYj;j Ntz;ba tl;bapid &.2 yl;rk; tiuapYk; (gphpT 24B) mrypid &.1>50>000/- tiuapYk; (gphpT 80C) tUkhdj;jpypUe;J ePf;fp> thpr;rYif ngw KbAk;. ,f;fldhdJ 1.4.1999f;F gpwF ngw;wpUj;jy; Ntz;Lk;. mjw;F Kd; ngw;wpUe;jhy; &.30>000/- kl;LNk thpr;rYifahf ngw KbAk;. kw;Wk; tPl;L fld; thq;fpa NjjpapypUe;J %d;W tUlj;jpw;Fs; tPL fl;bNah> thq;fpNah ,Uj;jy; Ntz;Lk;. tPL GJg;gpj;jy; (m) kW rPuikg;Gf;fhf ngwg;gl;l flDf;F nrYj;j Ntz;ba tl;bapid &.30>000/- tiu (gphpT 24B) tUkhdj;jpypUe;J ePf;fp thpr;rYif ngw KbAk;. nrYj;jpa mrYf;F thpr;rYif ngw KbahJ. tPL fl;b Kbg;gjw;Fs; tPl;Lf; flDf;fhd tl;bia> nrYj;jpapUe;jhy; 5 ghfq;fshf gphpj;J nrYj;jpa njhifia> fl;b Kbj;j tUlj;jpypUe;J mt;tUl tl;bapidAk; NrHj;J xt;nthU gFjpahf 5 tUlq;fSf;F tUkhdj;jpypUe;J ePf;fp thprYifia ngw KbAk;. tPl;Lf; flid milg;gjw;F ,uz;lhtjhf tPl;Lf; fld; thq;fpapUe;jhy; mjw;fhd flDf;Fk; tl;b (m) mry; thpr;rYif cz;L. tPL fl;Ltjw;Nfh (m) thq;Ftjw;Nfh tq;fpapy; kl;Lky;yhky;; ez;gHfs; kw;Wk; cwtpdHfs; %ykhf fld; ngw;W mjw;F tl;b nrYj;jpapUe;jhy; mtHfsplk; tl;b nrYj;jpajw;fhd rhd;W ngw;W mt;tl;bapid tUkhdj;jpypUe;J ePf;fp thpr;rYif ngw KbAk;. Mdhy; nrYj;jpa mrYf;F thpr;rYif ngwNtz;Lkhdhy; tPl;Lf; flid tq;fp kw;Wk; mwptpf;fg;gl;l epWtdq;fspy; kl;LNk ngw;wpUj;jy; Ntz;Lk;> tPL kw;Wk; tPl;Lf; fld; ,UtH (m) gyH ,iz chpikahsuhf ,Ue;J mjid midtUk; jpUg;gp nrYj;jpapUe;jhy; jq;fs; nghWg;gpd; tpfpjhrhuj;jpw;F Vw;g midtUk; tUkhdj;jpypUe;J ePf;fp thpr;rYif ngw KbAk;. xt;nthUtUf;Fk; tl;bapy; cr;rtuk;ghd &.2 yl;rj;ijAk; mrypy; &.1>50>000/- yl;rKk; thpr;www.asiriyar.com rYifahf ngw KbAk;.

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tPL kw;Wk; tPl;Lf; fld; ,UtH (m) gyH ,iz chpikahsHfshf ,Ue;J xUtH kl;LNk tPl;Lf; flid nrYj;jpapUe;jhy;> mtH kw;w ,iz chpikahsHfsplk;> mtH kl;Lk; tPl;Lf;flid nrYj;jpajhf xU vspa xg;ge;jj;ij vOjpf;nfhz;L> nkhj;j tl;b kw;Wk; mriyAk; thprYifahf ngw KbAk;. xUtUf;F xd;Wf;F Nkw;gl;l tPLfs; ,Uf;Fkhapd; xU tPl;bid mtH FbapUf;Fk; tPlhfTk;; kw;w tPLfis thliff;F tpl;ljhfTk; tUkhd rl;lg;gb fzf;fpy; vLj;Jf;nfhs;s Ntz;Lk;. FbapUf;Fk; tPl;bw;Fk; kw;w tPLfSf;Fk; jdpjdpNa tl;bia thp rYifahf ngw KbAk;. thlifia tPl;L tUkhdkhf fhl;l Ntz;Lk;. °®J¼‚°‹ i´ + õ£ì¬è‚° M†ì¶; «ê˜‰¶ ÞöŠ¹ U.2>00>000/- tiu õK„꽬èò£è ªðø º®»‹. eî ÞöŠH¬ù Ü´ˆî 8 õ¼ìˆFŸ° Kd;ªdLj;J thp rYif ngw KbAk;

md;gspg;G tUkhdk; : fztd;/kidtp> rNfhjupfs;> ikj;JdHfs;> ngw;NwhHfs;> ngw;NwhHfspd; rNfhju rNfhjupfs;> fztd;/kidtpapd; cld; gpwe;j rNfhju rNfhjhpfspd; fztd;/kidtp Nghd;w ,tHfsplk; ngWk; ve;j ghpR njhifAk; thpf;Fl;gl;lJ my;y. 1. Rg epfo;r;rpfspd; NghJ fpilf;Fk; md;gspg;G njhifAk; thpf;Fl;gl;lJ my;y. 2. capy; %ykhfNth> my;yJ jdJ thhpR nrhj;jhfNth ngWtJk; thpf;Fl;gl;lJ my;y. 3. XH jdpegH Nky; $wpaittpl NtW XH jdpegH %yk; &.50>000/- f;F Nky; md;gspg;G njhif (nuhf;fk;>mirAk; mirah nrhj;Jf;fs;) ,ytrkhf ngw;why; tUkhdthp rl;lk; 56-d; gb mit tUkhdkhf fUjp thpf;F cl;gl;lJ MFk;. thptpyf;F ngWk; KjyPLfs; ahUila ngahpy; ,Uf;f Ntz;Lk;. 1. MAs; fhg;;gPL – CopaH> kidtp kw;Wk; Foe;ijfs; 2. Nrk eyepjp (PPF) - CopaH> kidtp kw;Wk; Foe;ijfs; 3. Njrpa Nrkpg;G jpl;lk; (NSC&NSS) – CopaH 4. ULIP - CopaH> kidtp kw;Wk; Foe;ijfs; 5. tPl;Lf;fld; - CopaH> fy;tp fl;lzk;- 2Foe;ijfs;> fy;tpfld;- CopaH> kidtp kw;Wk; Foe;ijfs; 6. kUj;Jt fhg;gPL - CopaH> kidtp kw;Wk; Foe;ijfs; cq;fs; ngw;NwhH kw;Wk; Foe;ijfs; cq;fs; thp Nrkpg;gpw;F vt;thW cjtyhk;. ngw;NwhUf;F thlif jUtJ %yk; thlif gbia (HRA) thp rYifahf ngwyhk;. cq;fs; ngw;NwhH thp fl;Lgtuhf ,y;iy vd;whYk; my;yJ cq;fis tpl Fiwe;j thp mLf;fpy; (tax slab) ,Ue;jhYk; ePq;fs; cq;fs; ngw;NwhUf;F ePq;fs md;gspg;G gzk; nfhLj;J mij KjyPL nra;J tUkhdk; ngwyhk;. mt;tUkhdj;jpw;F ePq;fs; thp nrYj;j Njitapy;iy kw;Wk; cq;fs; ngw;NwhH %j;j Fbkf;fshfapUe;jhy; tq;fpapy; mjpf tl;bapid ngwyhk;.cq;fs; ngw;NwhUf;F kUj;Jt fhg;gPL nra;jhy; jdpahf &.25000/-ia (%j;j Fbkf;fs; - &.30000/-) ePq;fs; tUkhdj;jpypUe;J ePf;fp thp rYif ngw KbAk;.mtHfs; cq;fis rhHe;jpUe;jhYk; rhuhtpl;lhYk; ,J nghUe;Jk;. cq;fs; Foe;ijfs; 18 taij jhz;batHfshf ,Ue;jhy; KjyPl;bypUe;J tUk; tUkhdj;jpypUe;J thp fl;l Njitapy;iy.

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rk;gs gl;Lthlh mjpfhhpapd; flikfs;: xt;nthU Mz;Lf;Fk;> Mz;L njhlf;fj;jpNyNa rk;gs gl;Lthlh mjpfhhpahdtH jdJ CopaHf;F mspf;f NghFk; rk;gsk;> ,ju rYiffs;> ,tw;iw fzf;fpl;L nfhz;L> Mz;L epfu tUkhdj;ij cj;Njrkhf fzf;fpl;L mjw;fhd tUkhd thpia mwpe;J> mij 12-My; tFj;J (khj rk;gsk; vdpy;) fpilf;Fk; njhifia xt;nthU khj rk;gsj;jpy; ,Ue;Jk; gpbj;jk; nra;a Ntz;Lk;.mt;thW tUkhd thpia gpbf;fj;jtwpdhy; ,e;jpa tUkhd thp rl;lgphpT 201 kw;Wk; 221-d; gb mtH “flik jtwpa mjpfhhp” “Assesee In Default” vd;W fUjg;gl;L> mq;qdk; gpbf;f Ntz;ba tUkhdthp njhiff;F khjk; 1% tPjk; tl;b fzf;fpl;L mt;tl;bapid rk;gs gl;Lthlh mjpfhhpNa jdJ nrhe;j nrytpy; tUkhd thpj;Jiwf;F nrYj;j Ntz;Lk;. ,q;qdk; tl;b nrYj;jNtz;baJ tUkhd thpr;rl;lj;jpy; fl;lhakhf;fg;gl;Ls;sJ vd;gij ePq;fs; epidtpy; nfhs;s Ntz;Lk;. mj;Jld; kl;Lkpd;wp gphpT 271(C)-d; gb CopaH jdf;F vt;tsT thp fl;l Ntz;LNkh mjw;F rkkhd njhifapid jz;l njhifahf rk;gs gl;Lthlh mjpfhhpapd; nrhe;j nrytpy; ,Ue;J tUkhdthpj;Jiwf;F nrYj;j Ntz;Lk;. NkYk; ,e;jpa tUkhd thpr;rl;lg;gphpT 276(gp)-d; gb ,q;qdk; thpg;gpbj;jk; nra;a jtwpa mjpfhhpf;F 3 khjk; Kjy; 7 tUlq;fs; tiu rpiw jz;l idAk; fpilf;fyhk;. rk;gs gl;Lthlh mjpfhhp gphpT 203(3)-d; gb jhd; ve;j CopaUf;F vt;tsT thp gpbj;jk; nra;jpUf;fpNwhk; vd;gjid Form24Q vd;w gbtj;jpd; %yk; xt;nthU fhyhz;Lf;Fk; e-Tds Return jhf;fy; nra;a Ntz;Lk;. mt;thW jhf;fy; nra;jhy; kl;LNk CopaHfSf;fhd tUkhd thp fzf;fpy; mJ NrUk;. mt;thW jhf;fy; nra;tjw;F fUt+yj;jpypUe;J BIN Number kw;Wk; DDO Serial Number –ia ngw Ntz;Lk;. mq;qdk; 4 fhyhz;Lk; jhf;fy; nra;j gpwF CopaHfSf;F gbtk; 16-id (Form 16) tUkhd thpj;Jiw tiyjsj;jpypUe;J gjptpwf;fk; nra;J toq;f Ntz;Lk;. ,JNt mtHfSf;F toq;fg;gLk; tUkhd thpg;gpbj;j rhd;wpjo; MFk;. mt;thW xt;nthU fhyhz;Lf;Fk; rk;gs gl;Lthlh mjpfhhp e-TDS Return jhf;fy; nra;atpy;iynad;why; gphpT234E –d; gb jtiz NjjpapypUe;J ehnshd;Wf;F &.200/- mguhjk; tpjpf;fg;gLk;. xUNtis jhf;fNy nra;atpy;iynad;why; gphpT271H-d; gb &.1>00>000/- mguhjkhf nrYj;j NehpLk;. CopaHfspd; flikfs:; rk;gs gl;Lthlh mjpfhhpahdtH jhd; gpbf;f Ntz;ba thp njhifia tpl Fiwthf gpbj;jk; nra;Jtpl;lhy; CopaH jdJ epue;ju fzf;F (PAN NO) vz;iz itj;J Chellan 280-d; %yk; Neubahf tq;fpapy; nrYj;jyhk;. mit &.10>000/-j;jpw;F Nky; nrYj;j Ntz;Lnkdpy; gphpT 234B> 234C-d; gb jhq;fs; tl;bapidAk; NrHj;J fl;l Ntz;Lk;. Nkw;gb jhq;fs; fl;ba tUl nkhj;j thp njhifapid tUkhd thp tiyj;jsj;jpypUe;J (www.incometaxindiaefilling.gov.in) gjpT nra;J Form26AS %yk; cWjpg;gLj;jpf;nfhs;syhk;. epjpahz;bd; Kbtpy; [{iy khjk; 31-f;Fs;shf &.2>50>000/- Nky; tUkhdk; cs;stHfs; fz;bg;ghf tUkhd thp gbtj;jpid tUkhd thpj;Jiwf;F jhf;fy; nra;a Ntz;Lk;. &5>00>000/- Nky; cs;stHfs; tUkhdthp gbtj;jpid ,izj;jsj;jpd; (e-Filling) %yNk rkHg;gpf;f KbAk;. tUkhd thp mjpfkhf nrYj;jp ,Ue;jhYk; my;yJ gpbj;jk; nra;ag;gl;bUe;jhYk; CopaH rk;gs gl;Lthlh mjpfhhpaplk; gbtk;16 (Form16) ngw;W tUkhd thp gbtj;jpid tUkhd thpj;Jiwf;F rkHg;gpj;jhy; kl;LNk mg;gzj;ij(Refund) jpUk;gg; ngw KbAk;. CopaHfs; tq;fpfs; kw;Wk; muRj;Jiwapd; rYiffis ngw gbtk;16(Form16) kw;Wk; tUkhd thpg;gbtk; kpfTk; Kf;fpakhd xd;whFk;. MfNt fhy jtizf;Fs; KiwNa jhf;fy; nra;J nfhs;sTk;. ,it ePq;fs; tUkhd thp tiyj;jsj;jpypUe;J (www.incometaxindiaefilling.gov.in) cq;fs; epue;ju fzf;F vz; %yk; njhpe;Jf;nfhs;syhk;. FORM NO. 10-I [See rule 11DD] Certificate of prescribed authority for the Purposes of section 80DDB 1. Name of Patient 2. Address 3. Father’s name 4. Name and address of the person on whom the patient is dependent and his relationship with the patient. 5. Name of the disease or ailment (please see rule 11DD) 6. For diseases or ailments mentioned in item (i) of clause (a) of sub-rule (1), whether the disability is 40% or more (Please specify the extent) 7. Name, address, registration number and qualification of the specialist issuing the certificate, along with the name and address of the Government Hospital [see rule 11DD(2)] Verification This is to verify that I, Dr. ………………………s/o (w/o) Shri. ………………………., in the case of Shri. / Smt / Ms. ………………………, after considering the entire history of illness, careful examination and appropriate investigations, am of the opinion that the patient is suffering from ……………………….. disease / ailment during the previous year ending 31st March ………. I also certify (only in case of neurological diseases) that the extent of disability is more than 40% (strike off, if not applicable). I certify that the information furnished above is true to the best of my knowledge Date. …………………….. Signature Place …………………….. (Name and address) FORM NO. 10-IA[See sub-rule (2) of rule 11A]-Certificate of the medical authority for certifying ‘person with disability’, ‘severe disability’, ‘autism’, ‘cerebral palsy’ and ‘multiple disabilities’ for purposes of section80DD and section 80U Certificate No. Date: This is to certify that Shri/Smt./Ms……….. son/daughter of Shri………, age…..years M/F residing at,……………. Registration No……… is a person with disability/severe disability* suffering from autism/cerebral palsy/multiple disability*. 2. This condition is progressive/non-progressive/likely to improve/not likely to improve*. 3. Reassessment is recommended/not recommended after a period of months/years*. Sd/-(Neurologist/Pediatric Neurologist/Civil Surgeon/Chief Medical Officer*) Name : _______________________ Address of Institution/Government hospital : Qualification/designation of specialist : __________________________ SEAL www.asiriyar.com

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nry;t kfs; Nrkpg;Gj;jpl;lk; (SSA)

Njrpa Nrkpg;G rhd;wpjo; (NSC)

tptuq;fs; nghJ Nrkey epjp (PPF) jghy; epiyaq;fspYk;> 24 Njrpa kakhf;fg;gl;l tq;fpfspYk; kw;Wk; ICICI tq;fpfspYk; jpwf;fyhk;. ,J xU 15 Mz;Lfhy jpl;lkhFk;. KjpHTf;F 15 Mz;Lfs; fl;lhak;. NkYk; 5 Mz;Lfs; ePl;bf;f KbAk;. tUlj;jpw;F Fiwe;jgl;rk; &.500/- Kjy; mjpfgl;rk; &.1>50>000/- tiu nrYj;jyhk;. 10 tajpw;F fPo;As;s ngz; Foe;ijfSf;F ,j;jpl;lj;jpd; fPo; fzf;if njhlq;fyhk;. Fiwe;jgl;rk; &.1000/- Kjy; mjpfgl;rk; &.1>50>000/- tiu nrYj;jyhk;. fzf;F njhlq;fg;gl;l tUlj;jpypUe;J 14 Mz;Lfs; KjyPL nra;a Ntz;Lk;. 21 –k; Mz;L KjpHT ngWk;. ,e;j tUlj;jpw;F tl;b 8.4% MFk;. Mz; Foe;ijfSf;Fk; nghd; kfd; jpl;lk; cz;L. mjw;Fk; thprYif ngwyhk;. NSC VIII 5 tUl fhy mstpw;F ngwg;gLfpwJ. xt;nthU tUlKk; ,jw;F mspf;fg;gLk; tl;b tpfpjk; khWgLk; 1.4.2016 Kjy; 5 tUl gj;jpuj;jpw;F 8.1%, toq;fg;gLfpwJ.

ed;ikfs; Nrkey epjp %yk;
Nrhjidfs; KjpHTf;F 15 Mz;Lfhyk; MFk;. tl;b tpfpjq;fs; xt;nthU tUlKk; khWgLk;.

gaDs;s Fwpg;Gfs; xt;nthU tUlKk; 5-k; Njjpf;Fs; KjyPl;by; tl;b fzf;fplg;gLtjhy; 5-k; Njjpf;Fs; KjyPL nra;tJ ey;yJ. Nrkey epjp Foe;ijfs; ngahpYk; jpwf;fyhk;. xt;nthU tUlKk; ,jw;F mspf;fg;gLk; tl;b tpfpjk; khWgLk; ,e;j tUlj;jpw;F 7.9% MFk;. 18 tajpw;Fl;gl;ltHfspd; ngahpYk; KjyPL nra;ayhk;.

,j;jpl;lj;jpd; %yk; ngwg;gLk; tl;bf;F thp rYif cz;L. ngz;fs; 18 taJ milAk; NghJ 50% gzj;ij gbg;gpw;Nfh (m) jpUkzj;jpw;Nfh jpUk;g ngwyhk;. mjpf ghJfhg;ghd KjyPL. ,j;jpl;lk; xU FLk;gj;jpy; ,uz;L ngz; Foe;ijfSf;F kl;LNk.

ntspehl;L tho; ,e;jpaHfshy; ,j;jpl;lj;jpy; KjyPL nra;;a KbahJ. tl;b tpfpjq;fs; xt;nthU tUlKk; khWgLk;.

Njitg;gLk; Mtzq;fs; Foe;ijg; gpwg;G rhd;wpjo;> cq;fs; milahs kw;Wk; Kfthp Mjhuq;fs;. Fiwe;jgl;rk; &.1000/- KjyPL nra;a Ntz;Lk; jtwpdhy; &.50/- mguhjkhf nrYj;j Ntz;Lk;. 21 tajpw;F Kd;Ng jpUkzj;jpw;fhf fzf;if Kbj;J gzj;ij ngw;Wf;nfhs;syhk;. ,NjNghd;W

NSC gj;jpuq;fis itj;J tq;fpapy; fld; ngwyhk; TDS gpbj;jk; nra;ag;glhJ. gj;jpuk; %yk; ngWk; tl;b kPz;Lk; KjyPlhf fhz;gpj;J tUkhdthp rYif ngwyhk;. muR MjuTld; mjpf ghJfhg;ghd KjyPL. kpf vspjhd Kiwapy; KjyPL nra;ayhk;. KjpHT ngw;wJk; ek; tq;fp fzf;fpw;F Neubahf te;J NrUk;. mjpf ghfhg;ghdJ.

,jd;%yk; ngwg;gLk; tl;b kPz;Lk; thpf;F cl;gl;lJ.

1.4.2016y; 100 &gha;f;F ngwg;gl;l gj;jpuk; 5 tUlq;fSf;F 147.61 &ghafTk; cs;sJ. tq;fp itg;G epjpia tpl (FD) NSC gj;jpuk; xU rpwe;j KjyPL. ,j;jpl;lj;jpw;F KjyPL nra;tjw;fhd cr;rtuk;G fpilahJ.

,jd; %yk; ngWk; tl;b thpf;F cl;gl;lJ. 5 tUlq;fSf;F Kd;ghf jpUk;g ngw KbahJ.

1.4.2017 Kjy; tq;fpfs; 6.5 Kjy; 7% tl;b mspf;fpwJ. %j;j Fbkf;fSf;F 7% Kjy; 7.5% tiu tl;b mspf;fpwJ. ,tw;wpd; %yk; tq;fpfspy; fld; ngw KbahJ. ,iza jsj;jpd; %yk; fhg;gPl;bd; jtizj;njhifia nrYj;jyhk;. KftHfs; %yk; KjyPL nra;tij tpl ,izajsj;jpd; %yk; nra;Ak; KjyPL kypthdJ. fhg;gPL epWtdq;fSf;F vjidAk;; kiwf;f Ntz;lhk;. ePq;fs; jtwhf $wpapUe;jhy; cq;fisr; rhHe;jtHfSf;F Njitg;gLk; NghJ fhg;gPL kWf;fg;glyhk;. gl;n[l; 2015d; gb epWtdq;fs; jd;Dila CopaHfSf;F ,j;jpl;lj;jpy; gq;fspg;G nra;jhy; CopaH mg;gq;fspg;gpid &.50>000/tiu thp rYifahf ngw KbAk;. gphpT 80CCD(2) gphpT 80CCD (1B) apd; gb $Ljy; thprYifahf &.50000/- CopaHfs; ngw KbAk;.

5 tUl tq;fp kw;Wk; jghy; epiya itg;G njhif

,it tq;fpfspy; ,Uf;Fk; rhjhuz itg;G njhif Nghd;wJ. Fiwe;j gl;rk; 5 Mz;Lfs; itf;fg;gl Ntz;Lk;.

MAs; fhg;gPL (LIC)

MAs; fhg;gPL epWtdq;fspy; fhy jpl;lq;fs; (Term Plan) kpfr; rpwe;jJ. cq;fs; tUl jtizj;njhifapy; 10klq;F jpl;lj;jpy; ,Uj;jy; Ntz;Lk;. khw;Wj;jpwdhspfSf;F 15 klq;F ,Uj;jy; Ntz;Lk;. cq;fisr; rhHe;jtHfs; ,Ue;jhy; kl;Lk; fhg;gPl;by; KjyPL nra;aTk;. thp Nrkpg;gpw;fhf fhg;gPL jpl;lj;jpy; Nrkpg;G nra;a Ntz;lhk;.

cq;fs; tUkhdj;jpy; 7ypUe;J 10 klq;fpw;F jpl;lj;njhifapy; KjyPL nra;ayhk;. KjpHT fhyq;fspy; ngwg;gLk; gzj;jpw;F gphpT 10(10)D thptpyf;F cz;L.

MAs; fhg;gPl;by; mw epiyaj;Jiw jpl;lq;fistpl (endowment plan) fhy epiya (term plan) jpl;lNk rpwe;jJ.

Njrpa Xa;T+jpa jpl;lk; (NPS)

,j;jpl;lk; jdpegHfSf;F ,uz;L fzf;F mLf;Ffshf nray;ghl;by; cs;sJ. (TIER-1, TIER-2 ) Tier-1-y; nrYj;jg;gLk; KjyPLfSf;F kl;LNk gphpT 80CCD gb thp tpyf;F cz;L. Fiwe;jgl;rk; tUlj;jpw;F &.1>000/-Ak; xU ghptHj;jidf;F &.500/-Ak; KjyPL nra;a Ntz;Lk;. rk;gs CopaHfs; jd; rk;gsj;jpypUe;J 10%-Kk; Ranjhopy; nra;NthH Mz;L tUkhdj;jpypUe;J 20%-Kk; KjyPL nra;ayhk;.

fzf;F mLf;F -1 ,j;jpl;lj;jpy; NrUk; re;jhjhuH Xa;T ngWk; fhyj;jpw;F gpwF jd; gzj;ijj; jpUk;g ngw KbAk;. tUkhd thp rYif gphpT 80CCD %yk;ngw KbAk;. fzf;F mLf;F -2 ,J jd; tpUg;g Nrkpg;G fzf;fpypUe;J vg;NghJ Ntz;LkhdhYk; nrYj;jpa njhifia jpUk;g ngwyhk;. tUkhdthp rYif fpilahJ. KjyPL %yk; fpilf;Fk; Mjhaq;fs; thpr; rYiff;F cl;gl;lJ. ,jDila KjpHT %d;whz;Lfs; kl;LNk. ,it ,izajsj;jpNyNa thq;fp tpw;f KbAk;.

,j;jpl;lj;jpy; jpUk;g ngWk; njhif thpf;F cl;gLk;. 60 taJ tiu jpUk;g ngw KbahJ. fzf;fLf;F 2f;F thpr;rYif fpilahJ.

,jpy; ed;ikfs; vJTk; fpilahJ. Njrpa Xa;t+jpa jpl;lk;> fhg;gPL Xa;t+jpa jpl;lj;ij tpl rpwe;jJ.

Fiwe;j yhgk;. ruzilAk; NghJ ePq;fs; Kd;dH ngw;w thprYif jpUk;gg; ngwg;gLk;.

gu];gu epjpaq;fs; (ULSS/ELSS)

ELSS vd;gJ thp Nrkpf;Fk; gu];gu epjpahFk;. Fiwe;jgl;r KjyPL &.500/- mjpfgl;rk; fpilahJ.

fhg;gPl;L epWtdq;fspy; Xa;t+jpa jpl;lq;fs;

gphpT 80CC %yk; thp rYif ngw KbAk;. nghJthf ,j;jpl;lj;jpy; tUlj;jpw;F 1 Kjy; 2% tiu kl;Lk; yhgk; fpilf;Fk;.

,J ehl;bd; kpff; Fiwe;j fl;lz Xa;t+jpa jpl;lk;. ,jpy; tUk; gq;F re;ijia rhHe;Js;sJ. ,J mjpf Mgj;Jfis nfhz;l KjyPL ,jpy; KjyPL nra;tjw;F Kd; ed;whf MuhaTk;.

jufH %yk; KjyPL nra;tij tpl ,izajsk; %yk; KjyPL nra;jhy; 0.5% Kjy; 1% mjpf tUkhdk;
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80D kUj;Jtf; fhg;gPl;by; KjyPL:- jq;fSf;Nfh> fztd; /kidtpf;Nfh kw;Wk; Foe;ijfSf;Nfh kUj;Jtf; fhg;gPL nra;jpUe;jhy; &.25>000/- tiu epfu tUkhdj;jpypUe;J ePf;fp tUkhd thp rYif ngw KbAk;. jhq;fs; 60 tajpw;F Nkw;gl;ltuhf ,Ue;jhy; ,f;fl;lzk; &.30>000/- khf caHj;jg;gLk;. NkYk;> cq;fs; ngw;NwhUf;Fk; kUj;Jt fhg;gPL ngw;wpUe;jhy; mtHfSf;F jdpNa &25>000/- tUkhdj;jpypUe;J ePf;fp thpr;rYifahf ngw KbAk;. mtHfspy; xUtH 60 tajpw;F Nkw;gl;ltuhf ,Ue;jhy;; ,f;fl;lzk; &.30>000/- tiu caUk;. ,r;rYifahdJ ngw;NwhHfs; jq;fis rhHe;jpUe;jhYk;> rhuhtpl;lhYk; nghUe;Jk;. ,t;thpr;rYif ngw fhg;gPl;Lj;njhif nuhf;fg;gzkhf nrYj;jf; $lhJ. fhNrhiy (m) tiuNahiy (m) NtW Kiwapy; nrYj;jyhk;. fhg;gPl;bw;fhf jLg;G kUj;Jt ghpNrhjid cq;fs; FLk;gj;jpy; nra;ag;gl;bUe;jhy; mjw;F &.5>000/- tiu thprYif ngw KbAk;. ,r;rYif NkNy Fwpg;gpl;l &.25>000/- j;jpw;Fs; mlq;Fk;. gphpT 80DD:- khw;Wj;jpwdhspf;fhd kUj;Jt guhkhpg;G kw;Wk; nrytPdq;fs; nra;jy;: cq;fisr; rhHe;J khw;Wj; jpwdhsp cq;fs; FLk;gj;jpy; vtNuDk; ,Ue;jhy; (fztd; /kidtp/Foe;ijfs;/ngw;NwhH/rNfhjud;/rNfhjup) mtHfspd; kUj;Jt guhkhpg;Gf;F (m) kUj;Jt fhg;gPl;Lf;F nrytPdq;fs; Vw;gl;lhy; gphpT 80DD d; gb &75>000/- (m) ePq;fs; nryT nra;j njhifapy; vJ FiwNth mij Mz;L tUkhdj;jpypUe;J ePf;fp thprYif ngw KbAk;. fLikahf ghjpf;fg;gl;ltuhapd; (80% Nky;) &.1>25>000/tiu thpr;rYif ngwKbAk;. mjw;fhd gbtk; vz; 10-1A apy; mq;fPfhpf;fg;gl;l kUj;Jthplk; rhd;W ngw;W rkHgpf;;f Ntz;Lk;. cq;fisr; rhHe;j khw;Wj;jpwdhsp gphpT 80U d; gb thpr;rYif ngw;wtuhf ,Uj;jy; $lhJ. gphpT 80DDB kUj;Jt nrytPdq;fs; nra;jy;:- jhq;fs;> fztd;/kidtp/Foe;ijfs;/ngw;NwhH/rNfhjud;/rNfhjupfs; ,tHfSf;F fPo;f;fz;l Neha;fSf;F kUj;Jtr; nrytPdq;fs; nrytopj;Js;sPHfNsahdhy; gphpT 80DDB-d; gb nrytopj;jj; njhif (m) &.40>000/- (%j;j Fbkfdhf ,Ue;jhy; &60>000/-) tiu kpf %j;j Fbkfdhf ,Ue;jhy; &80>000/- ,jpy; Fiwe;jgl;rj; njhifapid Mz;L tUkhdj;jpypUe;J ePf;fpf; nfhs;tjd; %yk; thpr;rYif ngw KbAk;. mq;qdk; ngw gbtk; vz;10-1y; mq;fPfhpf;fg;gl;l kUj;Jthplk; rhd;W ngw;W rkHgpf;f Ntz;Lk;.,g;gphptpd; gb mwptpf;fg;gl;l Neha;fs; euk;gpay; Neha;fs;> eLf;Fthjk;> Gw;WNeha;> Neha;jLg;ghw;wy; FiwghLfspd; Neha; $l;lwpFwp (va;l;];)> rpWePuf nraypog;G> ,uj;j xOf;F> ,uj;j mopT Nrhif. gphpT 80E fy;tpf;fld; %yk; thptpyf;F:- jhq;fs; fztd;>kidtp> Foe;ijfs; fy;tpf;fhf tq;fpapy; fld; ngw;wpUe;jhy; mtw;wpw;fhd nrYj;jpa tl;bapid ,g;gphptpd;gb tUkhdj;jpypUe;J ePf;fp thpr;rYif ngw KbAk;. ,r;rYifahdJ jhq;fs; tl;bia fl;Lk; tUlj;jpypUe;J NkYk; 7 tUlj;jpw;F (nkhj;jk; 8 tUlj;jpw;F) ngwyhk;. flid mq;fPfhpf;fg;gl;l tq;fp kw;Wk; mwf;fl;lis %yNkh> ngw;wpUj;jy; Ntz;Lk;. ,r;rYif tl;bf;F kl;LNk mrYf;F fpilahJ. cr;r tuk;G ,y;iy. gphpT 80EE tPl;L flDf;fhd tl;bapy; $Ljy; thptpyf;F : ePq;fs; ,t;tUlk; &.50>00>000/- fPo; Gjpajhf tPL thq;fpapUe;jhy; kw;Wk; &.35>00>000/- fPo; tPl;Lf;fld;; ngw;wpUe;jhy; tPl;L flDf;fhd tl;bapy; ,Ue;J $Ljyhf &.50>000/-ia thp tpyf;fhf ngwKbAk;. mjhtJ &.2>00>000/- 24B-d; gbAk; &. 50>000/- gphpT 80EE-d; gbAk; ngwyhk;. ,f;fldhdJ ePq;fs; tq;fpapy; kl;LNk ngw;wpUf;f Ntz;Lk;. ,r;rYif Kjd;Kiwahf tPL thq;FgtHfSf;F kl;LNk. gphpT 80G ed;nfhil nfhLj;jy;:- jhq;fs; murhq;fj;jpw;Nfh (m) Fwpg;gpl;l njhz;L epWtdq;fSf;Nfh ed;nfhil nfhLj;jpUe;jhy; mtw;iw tUkhdj;jpypUe;J ePf;fp thpr;rYif ngw KbAk;. jFjpahd ed;nfhilfs; rpytw;wpw;F 100 rjtPjKk; rpytw;wpw;F 50 rjtPjKk; thpr;rYif ngwg;gLk;. murhq;fj;ij jtpu kw;w njhz;L epWtdq;fSf;F ed;nfhil mspf;Fk;nghOJ epWtdj;jpd; epue;ju fzf;F vz; (PAN No) kw;Wk; tUkhd Jiwap;d; gjpT vz; NrHj;J urPJ ngw;Wf;nfhs;sTk;. gzkhf nfhLf;fg;gl;l ed;nfhil kl;LNk Vw;Wf; nfhs;sg;gLk;. nghUl;fshf mspf;fg;gl;l ed;nfhil Vw;Wf; nfhs;sg;glhJ. gphpT 80GG tPl;L thlif:-cq;fsJ rk;gsj;jpy; thprYif ngw KbAk;. ,r;rYif ngw nrhe;j ngwyhk;. mjhtJ khjk; xd;Wf;F &.5>000/-tPjk; tUkhdj;;jpy; 10% fzf;fpl;L ePq;fs; nrYj;jpa KbAk;.

tPl;L thlifg;gb ,y;iy vd;why; gphpT 80GGd; gb ePq;fs; nrYj;Jk; thliff;F tPL ,Uj;jy; $lhJ. nrhe;j tPL ,y;yhj Xa;t+jpa jhuHfs; ,r;rYifapy; gad; 12 khjq;fSf;F &.60>000/- ngwyhk; (m) epfu tUkhdj;jpy; 25% (m) Mz;L epfu thlifapypUe;J fopj;j njhif ,k;%d;wpy; vJ FiwNth mij rYifahf ngw

gphpT 80TTA Nrkpg;G fzf;fpypUe;J ngwg;gLk; tl;b:mq;fPfhpf;fg;gl;l tq;fpapNyh (m) jghy; epiyaq;fspNyh (m) $l;LwT epWtdq;fspNyh njhlq;fg;gl;l Nrkpg;G fzf;fpypUe;J ngwg;gl;l tl;b tUkhdj;jpy; mjpfgl;rk; &.10>000/- thp tpyf;fhf vLj;Jf; nfhs;syhk;. ePq;fs; fpilf;fg; ngw;w KO tl;biaAk;> ,ju tUkhdq;fspy; fhl;bapUf;f Ntz;Lk;. gphpT 80U khw;Wj;jpwdhspfSf;fhd thp tpyf;F:- jhq;fs; xU khw;Wj;jpwdhspahf ,Ug;gpd; mq;fPfhpf;fg;gl;l kUj;JthplkpUe;J rhd;wpjo; ngw;W &.75>000/- (40% Nky; ghjpf;fg;gl;bUe;jhy; (m) &.1>25>000/-(80% Nky; fLikahf ghjpf;fg;gl;bUe;jhy;) Mz;L tUkhdj;jpypUe;J ePf;fp thpr;rYif ngw KbAk;.

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