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Professional Tax

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DEFINITION

An Act to provide for the levy collectionof tax on professionals ! trade callin"s e#ploy#ent in the state$ Ca#e into force

in %&'(

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Annual )eturn

FO)* ,

*onthly )eturn

FO)* , A

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+LA1

A#ount Tax

Less than 2333 Nil

2333 4 ,333 23

,333 4 5333 (3

5333 4 %3333 %33

%3333 4 %,333 %,3

*ore than %,333 633

DATE OF PA7*ENT

%,th of succeedin"#onth 8 additional ,

days "race





Provident Fund

use Calculator Open this Li PF

9E#ployee9 as de:ned in +ection 6;f< of the Act #eans anyperson =ho is e#ployee for =a"es in any kind of =ork #anual orother=ise! in or in connection =ith the =ork of an esta>lish#entand =ho "ets =a"es directly or indirectly fro# the e#ployer andincludes any person e#ployed >y or throu"h a contractor in or in

connection =ith the =ork of the esta>lish#ent$

1asic -a"es9 #eans all e#olu#ents =hich are earned >y

e#ployee =hile on duty or on leave or holiday =ith =a"es ineither case in accordance =ith the ter#s of the contract of

e#ploy#ent and =itch are paid or paya>le in cash! >ut dose notinclude

;A< The cash value of any food concession?;1< Any dearness allo=ance ;that is to say! all cash pay#ent >y

=hatever na#e called paid to an e#ployee on account of a rise inthe cost of livin"<! house rent allo=ance! overti#e allo=ance!

>onus! co##ission or any other allo=ance paya>le to thee#ployee in respect of e#ploy#ent or of =ork done in such

e#ploy#ent$;C< Any present #ade >y the e#ployer$

DEFINITION



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+LA1

E#ployee )ate.4

5$22@ Pension Fund2$('@ PF Fund

E#ployer )ate.4

%6@ 1asic%$(%@ Ad#in Char"es

DEDATE

%,th of+ucceedin" *onth8 , daysof Brace



E#ployees +tate Insurance +che#e

use Calculator Open this Li E+I

DEFINITION

The pro#ul"ation of E#ployees +tate Insurance Act!%&5 envisa"ed an inte"rated need >ased social

insurance sche#e that =ould protect the interest of=orkers in contin"encies such as sickness! #aternity!

te#porary or per#anent physical disa>le#ent! death due

to e#ploy#ent inury resultin" in loss of =a"es orearnin" capacity$ the Act also "uarantees reasona>ly"ood #edical care to =orkers and their i##ediate

dependants$

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DE DAT

%(th of t+ucceedi

#onth 8 ,of Brac



ic#

e"ays

+LA1

E#ployee.4%$',@ of 1asic

E#ployer.4$',@ of 1asic

Ad#in Char"es

%$(%@





sion

ofAct

1

TD+ )ent

+EC 4 %& I ofInco#e Tax Act

)ATE +LA1

Particulars)ate

Inco#e Tax63@

+urchar"e%3@

Cess2@

Total66$((@

DE DATE

'th of thesucceedin"

#onth$

uarterlyPay#ent.4

%,th of the+ucceedin"

#onth of thatparticular ended

Challan n

)eturns 66'E



65%

! 6(



PANNa#e.4 Previous 7ear

Address . Assess#ent 7ear+ex

T7PE ;8< / ;4< PA)ICLA)+ OTE)+ A*ONT

I N C O

* E F ) O * +

A L ) A I E +

Basic

Dearness Allownace

House Rent Allowance

Conveyance

SodexHo Allowance

Gift Coupons

Prequisities- Assets

Oter Allowance

TOTAL !

;8< llo=ances Taxed if >ills not produced

"edical Allowance

#eave $ravel Allowance

% ucation A owance

$elepone Allowance

SodexHo Allowance

Clu& "e'&ersip

Driver(s Allowance

Petrol Allowance

B)O++ +ALA)7 !

;4< Exe#ptions nder +ec %3

House Rent Allowance ) *+ A ,

Co#putation !. of Basic / Dearness Allowance

or House Rent Allowance Received

or xcess of Rent Paid over *!. BAS0C / DA

or Rent paid durin1 te year

Note.4 2icever is least sould &e ta3en

Conveyance 45s ) * ,

#eave $ravel Allownace

"edical Rei'&urse'ent ! !

SodexHo Coupons

%ducation Allowances

$elepone Rei'&urse'ent

Gift coupons

Petrol Rei'&urse'ent

Driver Rei'&urse'ent

Clu& 'e'&ersip

TOTAL EJE*PTION

NET +ALA)7

;4< Deduction 45S *6

Professional $ax 45s *6 ) iii ,

It can be claimed 2times in a block of 4years ( 2006 - 2009 )

Interest repayment onhigher education /

uniersity is e!empted

"#$%&- '$ some places ormulae are feedinto the blanks *lease do not change

those blanks as $'+ ,#*.$'$I#" maygo rong



TOTAL DEDCTION+

TOTAL +ALA)7 INCO*E

I N C O * E F ) O *

O + E P ) O P E ) T 7

;4< Deduction under Capter 70 A

45s 8! C

%'ployee Contri&ution to Provident 9und

* a x p t o % ! 3 3 !

3 3

#ife 0nsurance Pre'iaPu&lic Provident 9und

:ational Savin1 Certi;cate 7000 0ssue

Principle for Housin1 #oan Repay'ent

Pay'ent for $ution 9ees

Purcase of 0nfrastructure Bonds

$er' deposits

4n er Sec 8!CCC Pensions

TOTAL

Other Deductions45s G ) Donations ,

45s GGA ) Donations ,45s D ) "edical 0nsurance pre'ia ,

45s % ) 0nterest on %ducational #oan ,

45s DD ) "edical $reat'ent for andicapped ,

TOTAL

TAJA1LE INCO*E

$A< O: $O$A# 0:CO"%

;8< Surcar1e

;8< %ducational Cess

TOTAL TAJ PA7A1LE

$ax Deducted at Source

By

By

By

TOTALTAJ DEDCTA1LE

"O:$H 20S% PRORA$A

%<C%SS D%D4C$0O:

,%113%' .*25 75



= >!!?-!8

= >!!8-!@

"A#%

TOTAL FO) TE 7EA)

!

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: l l e d

> y

y o u

'ccording to Income $a! 'ct a ma! of 9600can be claimed for coneyance

$he amount leastamong the folloing

should beconsidered

$his can be claimed 2times in a block of 4years ( 2006-2009 )

%!empted amount&-

78000 pa ie 7280 pm

%!emption &- 00 pmor :isable&- 7600 pm

' ma! of 78000 pa can be claimed ie7280pm

,hildren staying ith parents e!emption of 3s 700 pm if ithe

e!emption alloed for only a ma!

' a! of 3s 200 pm hich < 2400 pa

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! onthly deduction of ta! for the year

=ou can put remaining months incase $:1 already deducted

! 'nd you need to consider the $a! in the preceeding 3#>

1.3,?'3@% I1 '**AI,'A% B 705 if income is 7000000 aboe

"ormal :onations are e!empted

:onations $oards 3esearch :ee!empted

:isable C05&--- 80000 e!empted:isable D05&--- E8000 e!empted

:iseases&--- C68 years&---- 40000 pa D68 years&---- 60000 pa

lind&---- 80000 pa %!empted



If aboe 68 years an additional 8000 can becharged hich is 20000 p a

hostel e!emption of 3s ;00 pm ith

of 2 children



lopment are



Frin"e 1ene:t Tax

DEFINITION

The Finance Act! 633, has introduced a ne= levy! na#ely! Frin"e 1enTax ;hereafter

referred to as F1T< on the value of certain frin"e >ene:ts$ The provisirelatin" to levy of this tax

are contained in Chapter JII4 ;sections %%,- to %%,-L< of the Incotax Act! %&(%$ This

circular seeks to provide a har#onious! purposive and contextualinterpretation of the provisions of

the Finance Act! 633, relatin" to the F1T so as to further the o>ectivthis levy$

PA7*ENT OF F1T

Thee#ployer is reKuired to pay advance tax at the rate of 23@

of the current frin"e >ene:ts paid orpaya>le in each Kuarter$ The advance tax is to >e paid on

or >efore the %,th of the #onth follo=in"that Kuarter$ o=ever! in the case of the last Kuarter

endin" on the 2%st of *arch of the :nancialyear! the advance tax shall >e paya>le on or >efore the %,

th day of *arch of that year$

1)EAG P.4

;%< 63@;6< 23@;2< 23@;< 6,@



use Calculator Open this Li F1T



:t

ns

e4

of

;A< entertain#ent?;1< provision of hospitality of every kind to any

person! =hether >y =ay of food or>evera"es or in any other #anner excludin" food

or >evera"es provided to thee#ployees in the oMce or factory or nontransfera>le paid vouchers usa>le only at

eatin" oints or outlets?;C< conference excludin" fee for participation >y

the e#ployees in any conference?;D< sales pro#otion includin" pu>licity >ut

excludin" speci:ed expenditure onadvertise#ent?

;E< e#ployee =elfare excludin" any expenditure orpay#ent #ade to ful:ll any

statutory o>li"ations or #iti"ate occupationalhaards or provide :rst aid facilities in

the hospital or dispensary run >y the e#ployer?;F< conveyance tour and travel ;includin" forei"n

travel<?

;B< use of hotel! >oardin" and lod"in" facilities?;< repair! runnin" ;includin" fuel< and

#aintenance of #otorcars and the a#ount of depreciation thereon?

;I< repair! runnin" ;includin" fuel< and#aintenance of aircrafts and the a#ount of

depreciation thereon?;H< use of telephone ;includin" #o>ile phone< other

than expenditure on leasedtelephone lines?

;G< #aintenance of any acco##odation in thenature of "uest house other than

acco##odation used for trainin" purposes?

;L< festival cele>rations?;*< use of health clu> and si#ilar facilities?

;N< use of any other clu> facilities?

CLA++E+ OF F1T





alue Added Tax

alue Added Tax is leviedon products sold in thestate at various rates

na#ely 3@! %@! @! %6$,@

Due Date.4 63th of+ucceedin" *onth

under For# %33



To Do=nload For#sClick on the 1ox

>elo=

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+ervice Tax

To do=nload for#sclick on the >ox 1elo=

http.//===$servicetax$"ov$in/st4

for##ainp"$ht#

Due Date.4 ,thof +ucceedin"

#onth in BA)4 'Challan

%,th of the+ucceedin"

#onth in =hich

uarter endedin +T42



ONTL7

A)TE)L7

)ATE.4

Inco#e Tax Cess

%6@ 2@

Total.4 %6$2(@



Checklist of usual statutory co#pliances for the #onth of Hanuary 6335

*onth Area O>li"ation

an Service $ax "ontly Deposit of Service $ax fro' cooperate Assesses

? an $DS Deposit $DS5$CS Deposit

* an $DS 9illin1 of uarterly $DS return of :R0

* an $DS 9illin1 of uarterly $DS5 $CS

* an 9B$ uarterly pay'ent of 9B$

* an Service $ax uarterly pay'ent of service tax

>! an 7A$

>! an 7A$

>! an CS$ - arnata3a "ontly ;lin1 of te CS$ return in te state of arnata3a

>! an $:7A$

>! an $:7A$ "ontly ;lin1 of te 7A$ return under te $a'il :adu 7A$

>! an CS$ - $:

>! an AP7A$

>! an CS$ - AP

+* an $DS 0ssue $DS certi;cate

DueDate

Deposit of $DS and ;lin1 of te $DS Return underarnata3a 7A$

"ontly ;lin1 of te 7A$ return under te arnata3a 7A$for re1ular dealers

Deposit of $DS and ;lin1 of te $DS Return under $a'il:adu 7A$

"ontly ;lin1 of te CS$ return in te state of $a'il :adu

"ontly ;lin1 of te 7A$ return under te AndraPrades 7A$

"ontly ;lin1 of te CS$ return in te state of AndraPrades



For# Notes

GAR-? $e Service tax lia&ility of D%C to &e deposited &y t A:

Callan >8* $e $DS lia&ility of D%C to &e deposited &y ?t A:

Return :o >? $e lia&ility for quarter ended D%C to &e deposited &y *t A:

Return no=- > E >6 E >?% $e lia&ility for quarter ended D%C to &e deposited &y *t A:

$e lia&ility of +rd uarter ) OC$ to D%C , to &e deposited &y *t A:

9or' S$- + $e lia&ility of +rd uarter ) OC$ to D%C , to &e deposited &y *t A:

9or' *>6

7A$ *!! $e 7A$ lia&ility for te 'ont of D%C to &e deposited &y >!t A:

7A$ *!! $e CS$ lia&ility for te 'ont of D%C to &e deposited &y >!t A:

9or' $

9or' 0 $e 7A$ lia&ility for te 'ont of D%C to &e deposited &y >!t A:

9or' 0 $e CS$ lia&ility for te 'ont of D%C to &e deposited &y >!t A:

7A$ >!! $e 7A$ lia&ility for te 'ont of D%C to &e deposited &y >!t A:

9or' 70 $e CS$ lia&ility for te 'ont of :O7 to &e deposited &y >!t D%C

9or' *6 A

$e lia&ility of $DS on 7A$ for te 'ont of D%C to &e deposited &y>!t A:

$e lia&ility of $DS on 7A$ for te 'ont of D%C to &e deposited &y>!t A:

0ssue $DS Certi;cate for tax deducted durin1 previous 'ontif te deductee as not opted for annual $DS certi;cateF



Checklist of usual statutory co#pliances for the #onth of Fe>ruary 6335

*onth Area O>li"ation

9e& Service $ax "ontly Deposit of Service $ax fro' cooperate Assesee

? 9e& $DS Deposit $DS5$CS Deposit

>! 9e& 7A$

>! 9e& 7A$

>! 9e& CS$ - arnata3a "ontly ;lin1 of te CS$ return in te state of arnata3a

>! 9e& $:7A$

>! 9e& $:7A$ "ontly ;lin1 of te 7A$ return under te $a'il :adu 7A$

>! 9e& CS$ - $:

>! 9e& AP7A$

>! 9e& CS$ - AP

>8 9e& $DS 0ssue $DS certi;cate

DueDate

Deposit of $DS and ;lin1 of te $DS Return underarnata3a 7A$

"ontly ;lin1 of te 7A$ return under te arnata3a 7A$for re1ular dealers

Deposit of $DS and ;lin1 of te $DS Return under $a'il:adu 7A$

"ontly ;lin1 of te CS$ return in te state of $a'il :adu

"ontly ;lin1 of te 7A$ return under te AndraPrades 7A$

"ontly ;lin1 of te CS$ return in te state of AndraPrades



For# Notes

GAR-? $e Service tax lia&ility of D%C to &e deposited &y t A:

Callan >8* $e $DS lia&ility of A: to &e deposited &y ?t 9%B

9or' *>6

7A$ *!! $e 7A$ lia&ility for te 'ont of A: to &e deposited &y >!t 9%B

7A$ *!! $e CS$ lia&ility for te 'ont of A: to &e deposited &y >!t 9%B

9or' $

9or' 0 $e 7A$ lia&ility for te 'ont of A: to &e deposited &y >!t 9%B

9or' 0 $e CS$ lia&ility for te 'ont of A: to &e deposited &y >!t 9%B

7A$ >!! $e 7A$ lia&ility for te 'ont of A: to &e deposited &y >!t 9%B

9or' 70 $e CS$ lia&ility for te 'ont of A: to &e deposited &y >!t 9%B

9or' *6 A

$e lia&ility of $DS on 7A$ for te 'ont of A: to &e deposited &y>!t 9%B

$e lia&ility of $DS on 7A$ for te 'ont of A: to &e deposited &y>!t 9%B

0ssue $DS Certi;cate for tax deducted durin1 previous 'ontif te deductee as not opted for annual $DS certi;cateF



PT PT Co#putation

+L$NO Na#e +alary A#ount of PT DOH DO)

% 36 32

3 3, 3( 3' 35 3& 3%3 3%% 3%6 3%2 3% 3%, 3%( 3

%' 3%5 3%& 363 36% 366 362 36 3

Total of PT a#ount 3

)ate of Interest

No$ of #onths Delay

Interset A#ount 3

B)AND TOTAL ; INCL OF INT < 3



=ou are reFuired to fill in theamounts of the concerned

personGs salary it ill sho theamount of *$ to be deducted



PF PF Co#putation

+L$No

1asic +alary A#ount of Contri>ution

E#ployee E#ployer E#ployee E#ployerAd#in Char"es

% 3 3 36 3 3 32 3 3 3 3 3 3, 3 3 3( 3 3 3' 3 3 35 3 3 3& 3 3 3%3 3 3 3

$his column isused for filling upthe '1I, salary

of %mployee

$his ,olumn isused for filingup the '1I,

salary of%mployer

;;5 goes to *%"1I#" und;6E5 goes to * und

775 of%mployers

asic1alary

085 ofasic1alary

%mployerhas to pay

%:AI1

$otal *ercentagecontributed by

%mployer is 725H7675< 7;675



Total

3333333333

E#ployee Deposit Link Insurance +che#e

$his 'mount constitutes725 of %mployers asic

0075 of asicsalary %mployer

has to paytoards 'dmin

,harges of %:AI1



E+I E+I Co#putation

+L$NO1asic +alary A#ount of deduction

E#ployee E#ployer E#ployee E#ployer Ad#in Char"es

% 3 3 362,('

5&

%3

$his columnis used for

filing up theasic salaryof %mployee

$his columnis used fro

filing up theasic salaryof %mployer

7E85 of asic salary ( %ligibility&- 3s 80 aboe per day )

4E85



Total

3

of asic salary

1'% '1 *,?'3@%1



$:1 ,'A,.A'$#3

7 794 , 0 0 0

2 794 , 0 0 0

; 794 , 0 0 0

4 794 , 0 0 0

8 794 , 0 0 0

6 794 , 0 0 0E 794 , 0 0 0

794 , 0 0 0

9 794 , 0 0 0

70 794 , 0 0 0

77 794 , 0 0 0

72 794 , 0 0 0

7; 794 , 0 0 0

74 794 , 0 0 0

78 794 , 0 0 0

76 794 , 0 0 0

7E 794 , 0 0 0

7 794 , 0 0 079 794 , 0 0 0

20 794 , 0 0 0



0 2 02 0066 2266

0 2 02 0066 2266

0 2 02 0066 2266

0 2 02 0066 2266

0 2 02 0066 2266

0 2 02 0066 22660 2 02 0066 2266

0 2 02 0066 2266

0 2 02 0066 2266

0 2 02 0066 2266

0 2 02 0066 2266

0 2 02 0066 2266

0 2 02 0066 2266

0 2 02 0066 2266

0 2 02 0066 2266

0 2 02 0066 2266

0 2 02 0066 2266

0 2 02 0066 22660 2 02 0066 2266

0 2 02 0066 2266



F1T "ame of ,ompany&-

$

PA)TICLA)+ A*ONT Total

;A<$ Entertain#ent 4 4 4

;1<$ 4 4 4

;C<$

4 4 4

;D<$

4 4 4

;E<$ E#ployees -elfare 4 4 4

;F<$ 1oardin" Lod"in" 4 4 4

Local Conveyance 4 4 4

;B<$ Travel expense 4 4 4

;<$

4 4 4

;I<

4 4 4

;H<$

4 4 4

;G<$

4 4 4

;L<$ Festival cele>ration 4 4 4

;*<$ 4 4 4

;N<$ 4 4 4

;O<$ Bifts 4 4 4

;P<$ +cholarship 4 4 4

Clause of

+ection%%,-1;6<

Deductions ifany

ospitality of everykind to any person

Conference ;other thanfee for participation<

+ales pro#otion!

includin" pu>licityexcludin"advertise#ent

)epair!runnin";includin"Fuel<! #aintenance of#otorcars anddepreciation thereon

)epair!

)unnin";includin"fuel<! #aintenance ofaircraft anddepreciation thereon

se of Telephoneincludin" #o>ilephone;other thanleased lines<

*aintenance ofacco##odation in thenature of "uest houses;Other than fortrainin" purposes<

se of health clu> andsi#ilar facilities

se of any other clu>facilities



%%,-1;%<;><

4 4 4

%%,-1;%<;c<

4 4 4

Total 4 4 4

Any Free orConcessional ticket forprivate ourneys;ACTAL+<

Contri>ution to+uperannuation fund;ACTAL+<



Enter A#ount ere Only

$

PA)TICLA)+

63@ 4 ;A<$ Entertain#ent 4

63@ 4;1<$

4

63@ 4

;C<$

4

63@ 4

;D<$

4

63@ 4 ;E<$ E#ployees -elfare 4

63@ 4 ;F<$ 1oardin" Lod"in" 4

63@ 4 Local Conveyance 4

63@ 4 ;B<$ Travel expense 4

63@ 4

;<$

4

3@ 4

;I<

4

63@ 4

;H<$

63@ 4

;G<$

4

,3@ 4 ;L<$ Festival cele>ration

,3@ 4;*<$

4

,3@ 4;N<$

4

,3@ 4 ;O<$ Bifts,3@ 4 ;P<$ +cholarship 4

Percenta"e

expenditure/Pay#ent >ein"frin"e >ene:ts

alue of

frin"e>ene:ts

Clause of

+ection%%,-1;6<

Firstuarter

ospitality of everykind to any person

Conference ;otherthan fee forparticipation<

+ales pro#otion!

includin" pu>licityexcludin"advertise#ent

)epair!runnin";includin"Fuel<! #aintenance of#otorcars anddepreciation thereon

)epair!

)unnin";includin"fuel<! #aintenance ofaircraft anddepreciation thereon

se of Telephoneincludin" #o>ilephone;other thanleased lines<

*aintenance ofacco##odation in thenature of "uesthouses ;Other thanfor trainin" purposes<

se of health clu> andsi#ilar facilities

se of any other clu>facilities



%33@ 4

%%,-1;%<;><

4

%33@ 4

%%,-1;%<;c<

4

4 Total per uarter 4

Total of uarter

Any Free orConcessional ticketfor private ourneys;ACTAL+<

Contri>ution to+uperannuation fund;ACTAL+<



A#ount Deductions if any

TOTAL TOTAL

4 4 4 4 4 4 4 4 4

4 4 4 4 4 4 4 4 4

4 4 4 4 4 4 4 4 4

4 4 4 4 4 4 4 4 4

4 4 4 4 4 4 4 4 4

4 4 4 4 4 4 4 4 4

4 4 4 4 4 4 4 4 4

4 4 4 4 4 4 4 4 4

4 4 4 4 4 4 4 4 4

4 4 4 4 4 4 4 4 4

4 4 4 4 4 4 4 4 4

4 4 4 4 4 4 4 4 4

4 4 4 4 4 4 4 4 4

4 4 4 4 4 4 4 4 4

4 4 4 4 4 4 4 4 4

4 4 4 4 4 4 4 4 4

4 4 4 4 4 4 4 4 4

+econduarter

Thriduarter

Fourthuarter

Firstuarter

+econduarter

Thriduarter

Fourthuarter



4 4 4 4 4 4 4 4 4

4 4 4 4 4 4 4 4 4

4 4 4 4 4 4 4

4 4



Total

4 63@ 4

4 63@ 4

4 63@ 4

4 63@ 4

4 63@ 4

4 63@ 4

4 63@ 4

4 63@ 4

4 63@ 4

4 4 4

4 63@ 4

4 63@ 4

4 ,3@ 4

4 ,3@ 4

4 ,3@ 4

4 ,3@ 4

4 ,3@ 4

Percenta"eexpenditure/

Pay#ent>ein" frin"e

>ene:ts

alue of

frin"e>ene:ts

I $?% ,#*'"= I1 %"@'@%: I"?#$%A .1I"%11 ( ?#1*I$'AI$= 3'$%

>IAA % 85 3# 205 )

I $?% ,#*'"= I1 %"@'@%: I",#"1$3.,$I#" .1I"%11 ( ,#"

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