1. Guidelines for Investment Proof Submission Activity FY 2013-2014

Process Document For Payroll Year End 2001 - 2002

Guidelines for Proof Of Investment To Be Submitted For Income Tax - FY 2013-2014Section 10 Exemptions:-ExemptionsProofs to be submittedGuidelines as per income tax act and rulesExemption Criteria as per income tax act and rules

Sec 10(13A) House Rent Allowance:-1. Original Rent Receipts for all the months.2. PAN of Landlord if rent amount exceeds Rs 100000/- in a year.

3. In case the landlord does not have a PAN, a declaration to this effect from the landlord along with the name and address of the landlord should be filed by the employee.

4. Optional Documents depends on company policy.

Registered Rent Agreement

Bank Statement

1. Revenue stamp is mandatory of rental amount is more than Rs 5000/- in a month.2. Rent receipt should contain the details like Licensor and Licensee name, date of payment, month, address of rented house, signature of landlord.

3. No need to produce Rent Receipts having rental expenditure up to Rs 3,000/- per month. However in the regular assessment, the Assessing Officer will be free to make such enquiry as he fits for the purpose of satisfying himself that the employee has incurred actual expenditure on payment of rent.

4. Landlord PAN is mandatory if annual rental amount exceeds Rs 100000/-.

5. In case the landlord does not have a PAN, a declaration to this effect from the landlord along with the name and address of the landlord should be filed by the employee.

6. HRA Benefit and Interest on Self Occupied House Property cannot be claim if both are in same city, provided if possession of the property is in current financial year then he can claim HRA up to the date of possession.

Exemption Criteria1. Actual HRA earned for the year.2. Rent paid minus 10% of earned Basic3. 40% of Basic or 50% of Basic (in case of Metro cities, Delhi/Mumbai/Kolkata/Chennai)Least of the above is Exempt for Tax

ExemptionsProofs to be submittedGuidelines as per income tax act and rulesExemption Criteria as per income tax act and rules

Sec 17(2) Medical Reimbursement:-1. Original bills are required.

2. Summary containing family members details, expenses details require.1. Optional Documents depends on company policy. Doctors Prescription is required.

1. Medical Expenses upto Rs 15000/- is exempted.

2. The types of expenses which would be considered are:

Doctors bills

Medicine bills

Hospitalization bills

3. The types of expenses which would not be considered are:

Any toiletry bills.

Any cosmetic bills.

Credit card slips in lieu of bills

4. The medical bills for self and dependents like father, mother, spouse and children are acceptable.

5. Purchase of medicines form anywhere in India is eligible for payment under this component.

6. Bills should be of the current financial year only.

Exemption Criteria1. Rs 15000/- per annum against bills.

Chapter VIA deductions:-DeductionsProofs to be submittedGuidelines as per income tax act and rulesDeductions Criteria as per income tax act and rules

80D Medical Insurance1. Photocopy of receipt issued by the Insurance Company.1. Receipts should be of the current financial year only. 2. Policy should be in the name of individual, spouse, children.

3. The payment of aforesaid premium required to be paid by any mode other than cash.4. Rs 15000/- is allow as deduction in case of self/spouse and children.

5. Includes any payment made on account of preventive health check-up of the assessee or his family or parents up to Rs.5000/- in cash or any mode.6. Additional benefit of Rs 15000/- in case parents is covered. And Rs 20000/- in case parents covered is senior citizen.

Deduction Criteria1. Self/Spouse/Children: - Rs 15000/- in case Senior Citizen is No.Rs 20000/- In case Senior Citizen is Yes.2. Parents: - Rs 15000/- in case Senior Citizen is No.Rs 20000/- In case Senior Citizen is Yes.

Actual Premium Receipt or Above Limits whichever is less is the deduction

80DD Handicapped Dependents:-1. Photocopy of certificate in Form 10(IA) issued by the competent medical authority in a Government Hospital.

1. Where condition of disability requires reassessment, fresh certificate to be obtained after its expiry to continue claiming the deduction 2. Dependent means Spouse, Children, Parents, brothers and sisters of the individual.

Deduction Criteria1. Handicapped Dependent with disability (less than 40 %.) then Nil exemption

2. Handicapped Dependent with disability (more than 40% but less than 80%) then 50000/- exemption.3. Handicapped Dependent with Severe disability (more than 80%) then 100000/- exemption.

DeductionsProofs to be submittedGuidelines as per income tax act and rulesDeductions Criteria as per income tax act and rules

80DDB Medical Treatment of Handicap Dependant:-1. Copy of necessary certificate No. 10(I) issued by the Govt. Medical Authority.

2. Bills/Receipt stating the actual expenditure made for the treatment of the specified disease or the certificate should include the same.

1. Medical treatment of self/dependent specified disease/ailment.

2. The certificate in respect of the diseases or ailments specified in sub-rule (1) shall be issued by the following specialists working in a Government hospital.3. Copy of necessary certificate No. 10(I) issued by the Govt. Medical Authority and the bills/receipt stating the actual expenditure made for the treatment of the specified disease or the certificate should include the same.

4. Eligible for Self, Spouse, Children & Parents.5. Amount of deduction is Rs. 40000/- or amount actually paid whichever is lower.

6. In case of Senior Citizen (Above 60yrs of age) & Dependent Sr. Citizen then Rs. 60000/- or actual Expenditure incurred whichever is lower. Is eligible for exemption.7. Bills should be of the current financial year only.8. Deduction Criteria1. Amount of deduction is Rs. 40000/- or (amount actually paid less amount received from insurance company) whichever is lower is eligible for deduction.2. In case of Senior Citizen & Dependent Sr. Citizen then Rs. 60000/- or (amount actually paid less amount received from insurance company) whichever is lower is eligible for deduction.

80U Physically Handicap Self:-1. Photocopy of certificate in Form 10(IA) issued by the competent medical authority in a Government Hospital.

1. Where condition of disability requires reassessment, fresh certificate to be obtained after its expiry to continue claiming the deduction.

Deduction Criteria1. Physically Handicapped with disability (less than 40 %.) Then Nil exemption.

2. Physically Handicapped with disability (more than 40% but less than 80%) then 50000/- exemption.3. Physically Handicapped with Severe disability (more than 80%) then 100000/- exemption.


80E Education Loan Interest Benefit1. Letter / certificate from the Bank / Financial Institution specifying the following:

Said loan is an Educational Loan.

Amount of interest paid on the loan in the current year.1. Interest paid on Loan taken for Higher Education such as Engineering / Medical/ etc. are allowed.2. Higher Education means full-time studies for any graduate or post-graduate course in engineering, medicine, management or for post-graduate course in applied sciences or pure sciences including mathematics and statistics.

3. This is applicable for education loan, for education of self, spouse and children. 4. Loans availed only from Financial Institution / Bank is eligible.

5. Only the interest component paid during the year will be eligible for deduction, hence the certificate submitted must clearly state the interest component for the year.6. The Certificate should be for the current financial year.

7. The deduction shall be allowed in computing the total income for the Financial Year in which the employee starts repaying the interest on the loan was taken and immediately succeeding seven financial years or until the financial year the interest is paid in full by the taxpayer, whichever is earlier.

Deduction Criteria1. No capping of maximum limit Actual interest paid by the employee is allowed as deduction.


Sec 80CCG Rajiv Gandhi Equity Saving Scheme:-1. The Assessee shall provide a consolidated statement of details in the electronic format, as specified in Form C, on all the Rajiv Gandhi Equity Savings Scheme beneficiaries.1. Newly inserted Section 80CCG provides deduction w.e.f. assessment year 2013-14 in respect of investment made under notified equity saving scheme. The deduction under this section is available if following conditions are satisfied: The assessee is a resident individual (may be ordinarily resident or not ordinarily resident).

His gross total income does not exceed Rs. 12 lacs.

He has acquired listed shares in accordance with a notified scheme.

The assessee is a new retail investor as specified in the above notified scheme and opened a demat account. The investment is locked-in for a period of 3 years from the date of acquisition in accordance with the above scheme.

The assessee satisfies any other condition as may be prescribed. While making the initial investments up to fifty thousand rupees, the total cost of acquisition of eligible securities shall not include brokerage charges, Securities Transaction Tax, stamp duty, service tax and all taxes, which are appearing in the contract note.

2. Amount of deduction:- The amount of deduction is at 50% of amount invested in equity shares. However, the amount of deduction under this provision cannot exceed Rs. 25,000. If any deduction is claimed by a taxpayer under this section in any year, he shall not be entitled to any deduction under this section for any subsequent year.

3. Withdrawal of deduction:- If the assessee, after claiming the aforesaid deduction, fails to satisfy the above conditions, the deduction originally allowed shall be deemed to be the income of the assessee of the year in which default is committed.

Deduction Criteria1. 50% of the amount invested and maximum Rs 25000/-.

Loss on House Property

ExemptionsProofs to be submittedGuidelines as per income tax act and rulesDeductions Criteria as per income tax act and rules

Income / Loss on House Property1. Photocopy of Provisional certificate from the Housing Finance Company / Bank.2. Photocopy of possession certificate from the builder / Electricity bill / Municipal tax paid receipt (any one document) if property is acquired during the current financial year.

3. Self-declaration by the employee in case he is availing both HRA / Housing Interest benefit without property being let out.

4. In case of jointly availed property loan, the employee to declare only the amount paid by him/her in the declaration with co-borrower / co-owners signature.

5. In case of first home loan buyer in current Financial year. Photocopy of home loan sanction letter containing date and sanctioned amount. Declaration stating that this is the first home purchase. Copy of Index II. 1. An Assessee can avail a deduction on repayment of Interest on borrowed capital for construction, acquisition of a house property.

2. Interest paid in the current year is eligible for deduction.3. Document should contain the breakup of interest and principal component separately, Name of the borrower, date, Loan account number and property address.4. The benefit of deduction is applicable only after occupancy of the house and Pre-EMI interest (EMI paid before occupation of the house) is deductible in 5 equal installments starting from the year when the construction is completed or property is acquired.5. Employee has to submit possession letter or municipal tax receipt or electricity bill to avail the interest benefit if the property is acquired during current financial year.

6. In case the Loan taken is on Joint Name, a declaration relating to percentage-wise benefit to be claimed for Income Tax purpose should be submitted.7. In case of self-occupied property, employee cannot claim both HRA exemption as well as Interest on house property where the property is in the same city / region. [e.g., if both properties are at same place/region then you cant claim exemption on both.]8. In case you are going to claim both the benefits of HRA and Housing Loan and if both the properties are situated in the same place, then the benefit of HRA would be passed on only till the date of possession of house property. 9. You can claim both the benefit, if you can prove that you are staying in the rented house only for the employment purpose and your house property is located at other place which is far away from your place of employment.10. In case of Let out property, it is mandatory to fill up the computation of Loss / Income. Format attached for computing the net loss.11. First home loan from a bank or housing finance corporation during the current financial year up to Rs. 25 lacs and value of house property up to Rs 40 lacs entitled to additional deduction of interest up to Rs. 1 lac.

Deduction Criteria1. Self Occupied: Capped to a maximum of

Rs.1, 50,000/- per annum.Actual Interest or Rs 150000/- whichever is less.

Additional deduction of Rs 1 lac in case of first home loan.2. Let out Property: No limit, Interest to be calculated after considering the let out property income.

Section 80C deductions (Maximum Deduction capped to Rs.1 Lac)DeductionsProofs to be submittedGuidelines as per income tax act and rulesDeductions Criteria as per income tax act and rules

Sec 80CCC Pension Plan:-1. Photocopy of receipt issued by the Insurance Company.

1. Policy from any company approved by IRDA.

2. Late payment fees and other charges will not be considered as premium paid.3. Photocopy of Receipt should be of the current financial year only.4. Photocopy should contain the Name, Date and Premium amount and Receipt number.5. Policy should be in the name of individual, spouse, & children.6. Proposal Deposit /Acknowledgement slips will not be considered.

Deduction Criteria1. Maximum Deduction capped is Rs.1 Lac for Sec 80C.

Sec 80C Housing Principal:-

1. Provisional Certificate from the Financial Institution/Bank.2. Declaration from Co owner and Co borrowers in case property is in joint name and claiming the benefit.

1. Provisional Certificate should be of the current Financial Year.

2. Photocopy should contain the Name, Date, breakup of Interest and Principal Amount, Loan account number, address of the property, Loan amount.3. Declaration from Co owner and Co borrowers in case property is in joint name and claiming the benefit.



Sec 80C Life Insurance Premium:-1. Photocopy of all premium receipts issued by the Insurance Company.2. Photocopy of Premium Statement from the LIC

1. Policy from any company approved by IRDA.

2. Late payment fees and other charges will not be considered as premium paid.

3. Photocopy of Receipt should be of the current financial year only.

4. Photocopy should contain the Name, Date and Premium amount and Receipt number.

5. Policy should be in the name of individual, spouse, & children.6. Proposal Deposit /Acknowledgement slips will not be considered.7. Policy of Parents is not allowed as deduction.


Sec 80C National Saving Certificate:-1. Photocopy of Certificate or photocopy of the counterfoil given by the post office at the time of paying the amount.1. Photocopy of Receipt should be of the current financial year only.2. Photocopy should contain the Name, Date and Premium amount and Receipt number.3. Policy should be in the name of individual only.

4. Policy of family members and Parents is not allowed as deduction.Deduction Criteria1. Maximum Deduction capped is Rs.1 Lac for Sec 80C.

Sec 80C Accrued Interest on National Saving Certificate:-1. Photocopy of all the NSC certificates for which interest is being claimed.1. NSC Accrued interest will show as income and also as deduction under Section 80 C.

2. Photocopy should contain the Name, Date and Premium amount and Receipt number.3. Policy should be in the name of individual only.4. Policy of family members and Parents is not allowed as deduction.



Sec 80C Public Provident Fund:-1. Photocopy of the counterfoil given by the bank at the time of making payment.

2. Photocopy of Front Page and Transaction page of the PPF Passbook. 1. Public Provident fund can be in the name of individual, spouse & children.

2. Photocopy of Receipt should be of the current financial year only.3. Photocopy should contain the Name, Date and Premium amount.Deduction Criteria1. Maximum Deduction capped is Rs.1 Lac for Sec 80C.

Sec 80C Unit Linked Insurance Plan (ULIP ):-1. Photocopy of all premium receipts/ or Certificates or Statement issued by the Insurance Company.

1. Late payment fees and other charges will not be considered as premium paid.



4. Policy can be in the name of individual, spouse, & children and parents.5. Proposal Deposit /Acknowledgement slips should have proper seal & signatures by the Bank/ Asset Management Company (AMC).6. Only Investments in Specified Plans is allowed as deduction.


Sec 80C Mutual Fund (Approved):-

1. Photocopy of all premium receipts/ or Certificates or Statement issued by the Insurance Company.



3. Policy should be in the name of individual only.4. Policy of family members and Parents is not allowed as deduction.5. Proposal Deposit /Acknowledgement slips should have proper seal & signatures by the Bank/ Asset Management Company (AMC).6. Only Investments in Specified Funds is allowed as deduction.



Sec 80C Childrens Tuition Fee:-1. Photocopy of the receipts issued by the school, college, university or educational institution.1. Tuition Fees, whether at the time of admission or thereafter, paid to any university, college, school or other educational institution situated in India, for the purpose of full time education of any two children of the employee.

2. Full time education includes any educational course offered by any university, college, school or other educational institution to a student who is enrolled full time for the said course. It is also clarified that full time education includes play school activities, Pre Nursery and nursery classes.3. It is clarified that the amount allowable as tuition fees shall include any payment of fees to any university, school, college or other educational institution in India except the amount representing payment in the nature of development fees or donation or capitation fees or payment of similar nature.

4. Photocopy of Receipt should be of the current financial year only.5. Photocopy should contain the Name, Date and Premium amount and Receipt number.

6. Maximum up to two childrens tuition fee is allowed as deduction.


Sec 80C National Saving Schemes:-1. Photocopy of Certificate or photocopy of the counterfoil given by the post office at the time of paying the amount.1. Photocopy of Receipt should be of the current financial year only.2. Photocopy should contain the Name, Date and Premium amount and Receipt number.3. NSS can be in the name of individual, spouse, & children and parents.



Sec 80C Tax Saving Shares/Bond:-1. Photocopy of Receipt or Certificate or photocopy of the counterfoil given if bond is not issue.1. Photocopy of Receipt should be of the current financial year only.2. Photocopy should contain the Name, Date and Premium amount and Receipt number.3. Shares/Bonds should be in the name of individual only.4. Shares/Bonds in the name of family members and Parents are not allowed as deduction.


Sec 80C Fixed Deposit in Banks / Post Office:-1. Photocopy of Receipt or Certificate or photocopy of the counterfoil given by the scheduled banks or Post Office.1. Photocopy of Receipt should be of the current financial year only.2. Photocopy should contain the Name, Date and Premium amount and Receipt number.3. Fixed Deposit should be in the name of individual only.

4. Fixed Deposit of family members and Parents is not allowed as deduction.5. Term deposits for a minimum period of 5 years with a scheduled bank/Post office are eligible in accordance with the scheme framed and notified by the Central Government for deduction.6. Receipt should contained specific clause of IT deduction u/s 80 C. (For the period not less than 5 yrs)


Sec 80CRegistration/Stamp Duty:-1. Photocopy of Index II & Registration Certificate required.1. Stamp Duty & Registration fees paid at the time of purchases of new house property.

2. Stamp Duty and Registration should be of the current Financial Year.

3. Photocopy should contain the Name, Date, Amount, address of the property, Loan amount.4. Declaration from Co owner and Co borrowers in case property is in joint name and claiming the benefit.



Sec 80C Post Office Time Deposit:-1. Photocopy of Front Page and Transaction page of the Passbook.1. Any investment as five year time deposit in an account under the Post Office Time Deposit Rule 1981.

2. Post Office Time Deposit should be in the name of individual, spouse & children.


Sec 80C Senior Citizen Saving Scheme:-1. Photocopy of Receipt or Certificate

1. Any investment in an account under the Senior Citizen Saving Scheme Rule 2004.

2. Senior Citizen Saving Scheme should be in the name of individual, spouse & children.


Previous Employment Income / Tax


Previous Employment Income and Tax:-1. Form 16 or

2. A signed and sealed tax computation sheet along with duly filled Form 12B and signed from the previous employee.

1. Previous Employer income includes Gross Salary before Profession Tax

Previous Employer Profession Tax Previous Employer 80C investment

Previous Employer Income Tax

Previous Employer Interest on Housing Loan Previous Employer 80 D Previous Employer 80DD Previous Employer 80DB Previous Employer 80U Previous Employer 80E

Treatment of Previous Employment Income

Employee who has joined on current financial year has to submit Form 16, or a signed / sealed tax computation sheet, from the previous employer or a declaration in Form 12B.Previous employment income, as per supporting, will be accounted for computing the tax liability for the year. While generating the Form16, There are 2 options either we can remove the previous employment details. Or we can show the same in the Form 16. However there will be 2 separate Part A for each employer. Part B of Form 16 can be shown as clubbed income of both the employer by the current employer.Important Note:-

In case the due date of any insurance premium is after 16th January 1 than please attach previous years/ last quarter receipts for authentication.

Proposal Deposit receipts will not be accepted in case of insurance/pension/mediclaim policies.

Tax Benefit for donations given in personal capacity need to be claimed while filing the tax returns.

In the case of Mutual fund investment under Systematic Investment Plan, the installments for the month of Feb and March 2014 will be considered based on the payments till 16th Jan. 2014 as per the documents submitted (the documents should clearly specify that scheme has been availed).

NSC Accrued interest will show as income and also as deduction under Section 80 C.

2013-2014 TAX SLABSAfter providing necessary exemptions and deductions as per rules defined above, Net Taxable Income is arrived. On the Net Taxable Income the following tax slabs are applied to arrive at the Tax Payable for the year. Category Taxable Income Tax %

Non Senior Male & Female Up to 200,000 0

Senior Citizen (above 60 yrs) Up to 250,000 0

Super Senior Citizen (above 80 yrs) Up to 500,000 0

Non Senior Male & Female 200,001 TO 500,000 10%

Senior Citizen (above 65 yrs) 250,001 TO 500,000 10%

All 500,001 TO 1,000,000 20%

All Above 1,000,000 30%

Education Cess (2%) and S&H (1%) will be charged on the tax amount.

Thank You

PAGE 12

_1447514352.doc[If PAN Not Available & rent paid more than 100000/- PA]

To Whomsoever It May Concern

Declaration to be provided by Landlord as per Circular No.5/2011 dated 16.08.2011 issued by Central Board of Direct Taxes (CBDT)

I, ________________________________________________ hereby declare that I own a residential house located at _________________________________________________ which has been rented to Mr.________________________________________________ from __/__/____ to __/__/_____ for a monthly rental of Rs.______. As per Circular no.5/2011 dated 16.08.2011 issued by CBDT, I hereby also declare that I receive rent which exceeds Rs. 100,000/- per annum and I do not have a valid Permanent Account Number (PAN).

Name of the Landlord: - ______________________________________

Address

:-_______________________________________

________________________________________

Signature of Landlord:

Date

:

_1447514369.docHOUSE RENT DECLARATION

[IF RENT AGREEMENT NOT AVILABLE]

Date:

To,

The Personnel Manager,

(Co.Address)

Dear Sir,

I undersigned Emp. Code: ________________ Emp. Name: __________________________ staying at ___________________________ from 01/04/2013 to 31/03/2014 and I am paying monthly rent Rs. ____________________ .

I am enclosing herewith the rent receipts for the same.

I hereby declare that I have not entered with any lease agreement between house owners. I further indemnify that I shall be solely and wholly responsible for any liability/penalty arising during the income tax assessment on this account. My current employer (Co. Name) & our Payroll outsourcing Partner Paysquare Consultancy Ltd. will not responsible and liable for any of the liability and or penalty arising during the income tax assessment on account of non submission of the Rent / Leave and License agreement.

Thanks & Regards,

(Emp. Name & Sign. on revenue stamp)

_1447514540.xlsFORM_12B

FORM NO. 12B

[See rule 26A]

Form for furnishing details of income under section 192(2) for the year ending 31st March, 2014

Name and address of the employee

Sapient ID ..

Permanent Account No.

Residential Status

Particulars of salary as defined in section 17, paid

or due to be paid to the employee during the year

SerialName and addressTAN of thePermenentPeriod ofTotal amountTotal amountValue ofTotal ofAmountTotal amountRemarks

Numberof employer(s)employer(s)Accountemploymentof salaryof house rentperquisites andcolumnsdeductedof tax deducted

as allottedNumberexculdingallowance,amount of6, 7 and 8in respectduring the

by the ITOof theamountsconveyanceaccretion toof lifeyear (enclose

employer(s)required toallowance andemployee'sinsurancecertificate

be shown inother allowancesprovident fundpremium,issued under

columns 7to the extentaccountprovident fundsection 203)

and 8chargeable to(given detailscontribution,

tax [See sectionin the Annexure)etc, to which

10(13A) readsection 80C

with Rule 2AApplies (Give

and sectiondetails)

10(14)

123456789101112

.

Signature of the employee

Verification

I,.. do hereby declare that what is stated above is true to the best of my knowledge and belief.

verified today, the .. day of ..200


ANNEXURE

[See column 8 of Form No. 12B]

Particulars of value of perquisites and amount of accretion to employee's provident fund account

Name and address of the employee

Permanent Account No.

Name of the employeeTAN/PANValue of rent-free accomodation or value of any concession in rent for the accommodation provided by the employer (give basis of computation)

of the[See rule 3(a) and 3(b)]

employerWhere accommodation is furnished

Where acco-Value as ifCost of furniturePerquisite valueTotal ofRent, if anyValue of

mmodationaccummodation(including Televisionof furniture (10% ofcolumnspaid by theperquisite

is unfurnishedis unfurnishedsets, radio sets,column 5) OR4 and 6employee(column 3

refrigerators, otheractual hireminus

household applianceschargescolumn 8 or

and air-conditioningpayablecolumn 7 minus

plant or equipment)column 8 as

OR hire charges,ifas may be

hired from a thirdapplicable

party

123456789

ANNEXURE

(Contd.)

Whether any conveyance has been provided by the employer free or at a concessional rate or whre the employee is allowed the use of one or more motor cars owned or hired by the employer, estimated value of perquisite (give details) [See rule 3 (c )]Remuneration paid by employer for domestic and/or personal services provided to the employee (give details) [See rule 3(g)]Value of free or concessional passages on home leave and other travelling to the extent chargable to tax (give details) [See rule 2B read with section 10(5)(ii)]Estimated value of any other benefit or amenity provided by the employer, free of cost or at concessional rate not included in the preceding column (give details), e.g., supply of gas, electricity or water for house hold consumption, free educational facilities, transport for family, etc, (See rule 3(d), 3(e) and 3(f)]Employer's contribution to recognised providend fund in excess of 12% of the employee's salary (See Schedule IV- Part AInterest credited to the assessee's account in recognised providend fund in excess of the rate fixed by the Central Government [See Schedule IV - Part A]Total of columns 9 to 15 carried to column 8 of Form No. 12B

10111213141516

_1446644808.pdf

Printed from www.taxmann.com

FORM NO. 10-I [See rule 11DD]

Certificate of prescribed authority for the purposes of section 80DDB

1. Name of the Patient

2. Address

3. Fathers 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 the patient 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 on 31st March,_______________________ I also certify (only in case of neurological disease) 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) To be countersigned by the Head of the Government hospital, where the prescribed authority is a specialist with post-graduate degree in General or Internal Medicine.

Date ______________ Signature Place ______________

(Name and Address)

_1446644831.pdf

[IPrinted From Taxmanns Income Tax Rules on CD

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 disability for purposes of section

80DD and section 80U Certificate No.

Date :

This is to certify that Shri/Smt./Ms._______________________________ son/daughter of Shri_________________________________, age______ years___________male/female* 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

Signature/Thumb impression* of the patient Note : *Strike out whichever is not applicable.

_1446640693.docUndertaking by co borrowers and co owners

Housing loan a/c no.______________.

We hereby declare that the said housing loan has been sanctioned to ____________________(1) and ______________________ (2) against the property located at _________________________________________________________________(address of the property). The benefit of the said loan shall be distributed between the owners in the ratio of (1) ___% & (2) ____% since the EMI is also repaid in the same proportion.

Further we also declare that either of us will not claim the benefit u/s 24 (b) of the Income tax Act, 1961 of the housing loan over and above the said percentage.

Signature of the employee (1) _______________________

Signature of the co-borrowers (2) _______________________

I also undertake to reimburse to the company, any liability arising out of disallowance, above exemptions/deductions by the Income Tax Authorities in account of error on claim.


(1) ___________________________

Name ___________________________

Sapient ID________________________

Date_____________________________

_1446644787.pdf

[IPrinted From Taxmanns Income Tax Rules on CD

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 disability for purposes of section

80DD and section 80U Certificate No.

Date :

This is to certify that Shri/Smt./Ms._______________________________ son/daughter of Shri_________________________________, age______ years___________male/female* 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

Signature/Thumb impression* of the patient Note : *Strike out whichever is not applicable.

_1446640651.docDeclaration for claiming both HRA exemption & Loss on House Property (where property is not let out)

Property in the name of:

Address of the Premises for which loan taken:

Date of Possession of House:

I here by declare that the aforesaid property is not let out and no rental income is derived out of it

I also declare, that I am staying in (Please specify full address) in a Rented Accommodation / Company Leased Accommodation due to reasons of employment in (Please specify full address)...

I here by declare that the information provided above is true and correct and will be solely responsible for

any situation arising out of claiming the above benefit.

Employee Name:

Sapient ID (as per people portal):

Signatures: