Advocate Ashish Kamthania
I AM BSC, BED, PGDCA, MBA, LLM (TAX CONSULTANT N ADVOCATE)
CONTACT ME AND GET YOUR INCOME TAX TDS REFUND CHEQUE VERY SOON .......
Sunday, December 15, 2024
ABOUT KAYASTHA FAMILY TREE (कायस्थ)
Kayastha or Kayasth (Hindu : कायस्थ) :
कायस्थ समुदाय की उत्पत्ति एक दिव्य देवता चित्रगुप्त से मानी जाती है, जिन्हें यह समुदाय अपना पूर्वज मानकर पूजता है। ऐतिहासिक रूप से, कायस्थ उत्तर-मध्य और पूर्वी भारत में पाए जाते हैं।
कायस्थ समुदाय की उत्पत्ति और स्थिति:
पौराणिक और ऐतिहासिक उत्पत्ति:
कायस्थों की उत्पत्ति और हिंदू जाति व्यवस्था में उनकी स्थिति विवादित विषय हैं।
चित्रगुप्त की वंश परंपरा:
पौराणिक कथाओं के अनुसार, चित्रगुप्त ने दो पत्नियों (नंदिनी और शोभावती) से विवाह किया और उनके 12 पुत्र हुए।
नंदिनी से चार पुत्र हुए।
शोभावती से आठ पुत्र हुए।
इन 12 पुत्रों ने कायस्थ समुदाय की 12 मुख्य शाखाओं की शुरुआत की।
कायस्थ उपनाम:
कायस्थ समुदाय के लोगों की पहचान उनके उपनाम (surname) से की जा सकती है, जो उनकी शाखा या गोत्र से जुड़ी होती है।
गोत्र का महत्व:
"गोत्र" का मतलब होता है एक ऐसे पुरुष पूर्वज की वंशजों की पीढ़ी, जो एक अनवरत पुरुष-रेखा से संबंधित हों।
कायस्थ समुदाय विभिन्न राज्यों में फैला हुआ है, और उनकी पहचान के लिए सबसे सरल तरीका उनके उपनाम हैं।
भारत के विभिन्न राज्यों में कायस्थ:
कायस्थ समुदाय पूरे भारत में अलग-अलग राज्यों में फैला हुआ है। उनकी सांस्कृतिक पहचान और परंपराएं राज्य और क्षेत्र के अनुसार थोड़ी भिन्न हो सकती हैं, लेकिन उनकी मूल पहचान उनके उपनाम और चित्रगुप्त से जुड़ी परंपराओं में निहित है।
Kayastha Surnames
The term Gotra broadly refers to people who are descendants in an unbroken male line from a common male ancestor.
The Kayastha Community in India is spread thin into various states. The easiest identification is the last (surname) name.
North India (UP, Delhi)
Srivastava, Mathur, Saxena, Bhatnagar, Nigam, Asthana, Kulshreshtha, Gaur, Ambastha, Karna, Suradhwaja, Balmiki. (Last two are rarely found)
Bengal:
Sen, Kar, Das, Palit, Saha, Dutt/Dutta, Bose, Ghosh, Pal, Dey. Ray, Sarkar, Chudhry, Nag, Som, Mullick, Majumdar, Munshi, Roy, Chandra, Guha, Vaidya, Nandy, Nandan, Sinha, Rakshit, Ankur, Nath, Biswas, Dhar, Bhadra, Sarbhan, Varman, Bhava, Mitra, Gupta, Kundu, Bhadradhar, Vishwasu, Dev, Adhikari, Patwari.
Orissa:Patnaik, Kanungo, Das, Bihiyar, Mohanti, Naidu, Pataskar.
Assam:Barva, Chakravarty, Baid, Mahanti.
Madhya Pradesh:Srivastava(also Khare), Saxena, Gaur, Asthana, Khare.
Gujarat:Chandraseni Kayastha Prabhu, Mehta, Vallabhji, Balmiki, Surajdhwaj, Vallabhi.
South India:Mudaliar, Naidu, Pillai, Reddy, Bal, Karnik, Raman, Rao, Menon, Nair, Nayyar, Raju.
Goa, Daman, Diu:Davane, Keelen, Pathare.
Sindh Province:Alim, Fazil, Qamil, Advani.
Some ALS commonly used by Saxena – Johry, Hajela, Adholia, Raizada, Kodesia, Kanungo, Bartariya, Bisaria, Pradhan, Kamthania, Darbari, Rawat, Saharia, Dalela, Sonreksha, Kamojia, Agochia, Sinha, Moria, Johri
ALS commonly used by Mathurs are – Saharia, Kataria, Kakrania, Dewariya, Dilwariya, Tawakaley, Rajauria, Nag, Galgotia, Sarwaria, Andley(Endlay), Ranoria.
Bhatnagar’s main ALS are – Dasania, Bhatania, Kuchania, Gujaria, Bahliwal, Mahiwal, Sambhalwed, Barsania, Kanmaujia, etc (Total ALS are 84).
Nigams have the following prominent ALS – Kanungo, Akbarpur, Akbarabadi, Kanungo ghatampuri, Chaudhry, Phaphund, Kanungo badha, Kanungo jaipur, Munshi ghatampuri, etc.
Shrivastavas common ALS are– Verma, Sinha, Aghori, Paday, Pandia, Raizada, Kanungo, Jagdhari, Pradhan, Beohar, Raja Surajpura, Tandwa, Vaidya, Barwaria, Choudhary, Raja Sandeela, Deogaon. It may be seen that some ALS are been usaed b more than sub-sects of Kayasthas- Verma, Sinha, Kanungo, Raizada, Choudhary. Now a days Sinhas or Vermas are found in other castes also.
Bihar:
Srivastava, Ambashtha, Karna, Mathur, Bhatnagar. Other surnames/ALS used are – Sinha, Pandeya, Pandia, Kanth, Das, Sahay, Samaiyar Gayasen, Verma etc.
Punjab:Govil, Lahiri, Hajela, Raizada, Vidyarthi, Choudhary, Johari, Rawat, Bisaria, Sinha, Nagpal, Gotriy Kayastha, Kashyap, Bakshi, Dutta.
Rajasthan:Gaur, Mathur, Pacholi, Srivastava Guttu, Nandan, Sarbhan, Phuttu, Mavekadanvas, Sambhare, Bhatnagar, Shastri, Prasad.
Tamilnadu:Tamil Canara, Kayastha, Naydu, Pilley, Menon.
Andhra Pradesh:Telugu Kayasha, Naidu
(Note: In Hyderabad, Kayasthas are in abundance and they are Mathurs, Srivastava, Nigams, Saxenas, etc as in North India. They are all Urdu speaking)
Maharashtra:Chandra Seniya Kayastha Prabhu(CKP) surnames used are – Thackeray, Pathare, Pathekar, Karkhanis, Pharnis, Polanis, Vanis, Hazirnarsis, Mokasi, Chitnavis, Kotnis, Chitre, Gupte, Mathrey, Deshpande, Karore, Donde, Tamhane, Dighe, Sule, Raje, Sangle, Mohite, Tungare, Kulkarni, Shreedh, Pradhan, Jaywant, Wamanraje, Pharnase, Apte, Khyadya, Gadkari, Trivakraje, Adhikari, Samarth, Dalvi, Deshmukh, Chowil, Nadkar, Dawalkar, Sowankar, Kulawkar, Otarkar, Kharulkar, Kivalkar, Medhekar, Khadelkar, etc.
This is a list of noteworthy people of the Kayastha caste of India.
Spirituality
Swami Vivekananda
Sri Aurobindo
Maharishi Mahesh Yogi
Paramhansa Yogananda
Prabhupada
Nirmala Srivastava
Statesmen
Dr. Rajendra Prasad- The first President of India.
Netajee Subhash Chandra Bose
Loknayak Jayaprakash Narayan
Sri Lal Bahadur Shastri
Politics
Jyoti Basu
Yashwant Sinha
Biju Patnaik
Shiv Charan Mathur
Naveen Patnaik
Harish Chandra Mathur
Ravi Shankar Prasad
Acharya D P Ghosh
Bal Thackeray
Raj Thackeray
Uddhav Thackeray
HH Zamindaar Babu Trilok Nath
Ashutosh Shrivastav
Abhishek Srivastava
Nirmal Kanti Samaddar
Science & technology
Dr. Shanti Swaroop Bhatnagar
Dr. Prabhu Lal Bhatnagar
Dr. Jagadis Chandra
Dr. Satyendra Nath
Dr. Atul Kumar Saxena* Scientist, invented Antiosteoporosis Drug candidate and OPPI Award.
Vinod Dham
Amar Bose
Sisir Kumar Mitra
Mriganka Sur
Dr.Makund Bihari Lal
Yatharth Saxena youngest innovator of India ,got 1st award by Dr. APJ ABDUL KALAM
Aniket Kumar
Ashish Nigam
Literature
Munshi Premchand
Mahadevi Varma
Dr. Vrindavan Lal Verma
Harivansh Rai Bachchan
Bhagwati Charan Verma
Nirmal Verma
Dharmavir Bharati
Bimal Mitra
Premendra Mitra
Jibananda Das
Buddhadeva Bose
Firaq Gorakhpuri
Nirad Chaudhuri
Amitav Ghosh
Kamleshwar
Sharveshwar Dayal Saxena
K. P. Saxena
Jaishankar Prasad
Gopaldas Neeraj
shubham sharan
Dr. Kunwar Bechain (Kunwar Bahadur Saxena)
Kumar Ambuj (Purushottam Saxena)
Art and architecture
Nandlal Bose
Jamini Roy
Somenath Hore
Ambarish Srivastava
Vinay Srivastava, Facade Engineering
Paresh Maity
Films, television and music
Amitabh Bachchan
Aakash Srivastava
Abhishek Bachchan
Aadesh Srivastav
Aditya Pancholi
Anil Biswas
Gautam Ghose
Deepti Bhatnagar
Arundhati Roy
Neetu Chandra
Madhur Jaffrey
Motilal
Mukesh
Neil Nitin Mukesh
Shriya Saran
Nandita Das
Nutan
Raju Srivastava
Sourav Prasad
Rhona Mitra
Salil Chowdhury
Shekhar Suman
Sombhu Mitra
Sonu Nigam
Tanuja
Utpal Dutt
Shatrughan Sinha
Chitragupt
Anand-Milind
Sharat Saxena
Rahul Bose
Bipasha Basu
Koena Mitra
Deepti Bhatnagar
Anjan Srivastav
Sonakshi Sinha
Chitragupta
Aishwarya Roy
Sushmita Sen
guddu sharan
Historians
Sir Jadunath Sarkar
Banarsi Prasad Saxena
Ashirwadi Lal Srivastava
Sports
Gopal Bose
Shib Sunder Das
Dipu Ghosh
Raman Ghosh
Subroto Guha
Ramesh Saxena
Freedom fighters
Ganesh Shankar Vidyarthi
Bipin Chandra Pal
Subhash Chandra Bose
Khudiram Bose
Rash Behari Bose
Har Dayal
Barin Ghosh
Journalists
Tushar Kanti Ghosh
Chandan Mitra
Sagarika Ghose
Harish Khare
Deepak Parvatiyar
Rakesh Bhatnagar
Administration
Basanta Kumar De, Commercial Traffic Manager of the B.N.R.
Sir Sarat Kumar Ghosh, I.C.S., First Indian Chief Justice of Rajasthan
Shubhra Saxena IAS 2008 Topper First IIT Roorkee student as the IAS topper
S. K. Sinha (Lt.Gen (retd) Governor of Kashmir and Ex Governor of Assam)
Shyam Saran (1970; IFS)
Girish Chandra Saxena (IPS (Retd) and Ex Governor of Kashmir)
Anami Narayan Roy (IPS & Ex-Commissioner of Police Mumbai)
Anand Kumar (IPS & Ex-DG MP)
Sudeep Arun Kumar
Lord S.P Sinha (First Lord in UK House of Lords)
(Source : http://wikipedia.org Wikimedia Foundation, Inc )
Friday, May 21, 2021
सोना मार्किट से सस्ता भी : और 2.5 फीसदी का निश्चित रिटर्न : मोदी सरकार : सॉवरेन गोल्ड बॉन्ड 2021
सॉवरेन गोल्ड बॉन्ड स्कीम 2021-22 –Series 1 में निवेश :
स्कीम 21 मई, 2021 तक चलेगी (अंतिम दिवस) उसके बाद आप इसमें निवेश नहीं कर सकते है
वित्त मंत्रालय ने बताया कि सोने के बॉन्ड का दाम इंडिया बुलियन एंड ज्वैलर्स एसोसिएशन लिमिटेड की तरफ से जारी दाम के सामान्य औसत भाव पर होगा. यह दाम निवेश की अवधि से पहले के सप्ताह के आखिरी तीन कारोबारी दिवस के दौरान 999 शुद्धता वाले सोने का औसत भाव होगा. बॉन्ड खरीदने के लिये ऑनलाइन या डिजिटल माध्यम से भुगतान करने वालों को बॉन्ड के दाम में 50 रुपये प्रति ग्राम की छूट मिलेगी. (PTI)
सोवरेन गोल्ड बांड की मेच्योरिटी पीरियड आठ साल है और अगर मेच्योरिटी तक इसे होल्ड रखते हैं तो कैपिटल गेन्स टैक्स फ्री होगा यानी रिटर्न पर कोई भी टैक्स नहीं चुकाना होगा.
गोल्ड बांड को मेच्योरिटी पीरियड से पहले भी विदड्रॉल किया जा सकता है. पांच साल के बाद प्रीमेच्योर विदड्रॉल किया जा सकता है. पांच साल के बाद प्रीमेच्योर रिडेंप्शन पर गेन्स पर 20 फीसदी का टैक्स चुकाना होगा.
गोल्ड बांड्स स्टॉक एक्सचेंज पर लिस्टेड होता है. इसका मतलब हुआ कि इसे स्टॉक एक्सचेंज के जरिए खरीद और बेच सकते हैं. अगर एक साल से पहले इसे बेचते हैं तो गेन्स निवेशक की आय मानी जाएगी और स्लैब के मुताबिक इस पर टैक्स चुकाना होगा. एक साल के बाद अगर इसे बेचा जाता है तो गेन्स को लांग टर्म माना जाएगा और इस पर 10 फीसदी की दर से टैक्स चुकाना होगा.
गोल्ड बांड पर 2.5 फीसदी की दर से ब्याज मिलता है जो निवेशक के बैंक खाते में क्रेडिट होता है. यह पूरी तरह से टैक्सेबल होता है और इसे निवेशक का आय में जोड़कर स्लैब रेट के मुताबिक टैक्स का आकलन किया जाता है. हालांकि इंटेरेस्ट पेड पर टैक्स डिडक्टेड ऐट सोर्स (टीडीएस) एप्लीकेबल नहीं होता है.
बिकवाली भी गोल्ड की ओरिजिनल मार्किट कीमत पर की जाती है। अगर आप Issue होने के समय पर निवेश करते है तो आपको 50 रुपये प्रति ग्राम का डिस्काउंट भी मिलेगा। Maturity पर सारी धनराशि आपके बैंक अकाउंट में ट्रांसफर कर दी जाएगी।
गोल्ड बांड्स के सकारात्मक पक्ष (source zerodha)
प्रति वर्ष आपके अकाउंट में Guaranteed रिटर्न ट्रांसफर किया जाएगा जो कि अन्य किसी भी प्रकार के निवेश विकल्पों में उपलब्ध नहीं है।
किसी भी प्रकार का Investment या Redemption सीधे आपके डीमैट अकाउंट का उपयोग करते हुए किया जा सकता है।
इसमें विभिन्न प्रकार के टैक्स बेनिफिट्स भी मिलते है।
Monday, June 15, 2015
INCOME TAX RETURN FORM FILING DUE DATE EXTENDED UPTO 31.08.2015
1. CBDT has issued order U/s 119 dt. 10-06-2015 extending the due
date of filing income tax returns from 31st July to 31st August 2015.
2. CBDT has issued circular No. 11/2015 dt. 11-06-2015. Earlier urban agricultural land which was shown as agricultural land on revenue record was liable to wealth tax due to anomaly before changes made in Finance Act 2013.
Finance Act 2013 made it clear by amending definition U/s 2(ea) sub clause b of explanation 1 stating that agricultural land as per government revenue record and used for agricultural purposes will not be liable to wealth tax.
2. CBDT has issued circular No. 11/2015 dt. 11-06-2015. Earlier urban agricultural land which was shown as agricultural land on revenue record was liable to wealth tax due to anomaly before changes made in Finance Act 2013.
Finance Act 2013 made it clear by amending definition U/s 2(ea) sub clause b of explanation 1 stating that agricultural land as per government revenue record and used for agricultural purposes will not be liable to wealth tax.
Now by the circular all the wealth tax assessees who has paid wealth
tax due to this anomaly are allowed to file application for revision U/s
25 of WT act before Pr. CIT/CIT to claim the refund alongwith interest
on such wrongly paid wealth tax.
Such applications shall be disposed off by CITs within one year from the end of financial year in which such application is made.v.
No application shall be entertained after one year from the date of issue of this CBDT circular. .
For details please see the circular...
Such applications shall be disposed off by CITs within one year from the end of financial year in which such application is made.v.
No application shall be entertained after one year from the date of issue of this CBDT circular. .
For details please see the circular...
INCOME TAX 2015-2016
Income Tax:
1) Detailed information of Income Tax is available on www.incometaxindia.gov.in
2) As per Income Tax Act, Income is taxable under five heads- Salary, House Property, Business or Profession, Capital Gain and Other Sources.
3) Salaried person must obtain Form 16 from his Employer Every Year.
4) Income Tax Return should be filed by considering Form 16 and other Income.
5) Transport Allowance is exempt up to Rs. 1,600 per month.
6) 30% Standard deduction is available on Income from House Property.
7) Income to be considered as deemed let out on second House property.
8) For self-occupied house property, deduction of Interest on Housing Loan is allowed up to Rs. 200,000/- and for other house property actual expenditure of Interest on Housing Loan is allowed.
9) Repayment of Principal amount of Housing Loan is deductible u/s 80C up to Rs. 150,000/-.
10) Tax Audit is compulsory if sales turnover exceeds Rs. 1 crore in case of business.
11) Tax Audit is compulsory if the Gross Receipts of Professionals exceeds Rs.25 lakhs.
12) If sales turnover is below Rs. 1 crore, then net profit of 8% or higher is to be taken as business income otherwise tax audit is required.
13) The Due Date for Tax Audit and income Tax Return is 30th September.
14) Assessee other than Company and those eligible for Tax Audit are required to file Income Tax Return before 31st of July. Extended date is 31st Aug for F.Y. 14-15.
15) Accurate Stock Valuation should be done on 31st of March.
16) Cash payment should not be made to a person in single day exceeding Rs.20, 000.
17) Cash Payment limit for Transporters is Rs. 35,000/-.
18) Loans, deposits and Immovable Properties transactions should not be carried out above Rs. 20,000 in cash.
19) Business loss can be carried forward to Next 8 Years.
20) Tax Audit applicable assesses should deduct TDS on particular transactions.
21) TDS should be made on the date of Credit or Payment basis of whichever is earlier.
22) TDS payment should be made on or before 7th day of Next Month.
23) TDS Returns are to be filed Quarterly.
24) TDS returns can be revised any number of times.
25) TDS should be deducted and paid if applicable.
26) If TDS is not deducted then deduction of 30% of Expenditure is not allowed.
27) Late filling of TDS return attracts late filing fees of Rs. 200 per day.
28) Long Term Capital Gain will arise if transfer of specified Capital Assets is made after 3 years.
29) Generally Long Term Capital Gains is taxable @ 20%
30) STT paid Long Term Capital Gain on Shares,etc is exempt from Tax.
31) Short Term Capital Gain is Taxable @ 15% if STT is paid.
32) Capital Gain on Immovable Properties is chargeable at Stamp Duty Value or Selling Price whichever is higher.
33) Dividend received from domestic company is exempt from Tax.
34) Agricultural Income is exempt from Tax.
35) Gifts received form stranger of an Amount exceeding Rs. 50,000 is taxable.
36) Income Tax is not chargeable on Gifts received at the time of Marriage, Will, and in case of Succession and from specified relatives.
37) Maximum deduction limit u/s 80C, 80CCC and 80 CCD is Rs.1, 50,000.
38) Deduction of Medical Insurance Premium is available up to Rs. 25,000.
39) Deduction of Medical Insurance Premium paid for Parents is available up to Rs. 20,000.
40) Deduction limit of Interest earned on Saving Account is up to Rs.10, 000.
41) Income earned by a Minor child is clubbed in the hands of Parents.
42) Every Taxpayer should verify his Form 26AS.
43) Form 26AS provides the Information regarding the TDS, Advance Tax paid and details of refund.
44) Notice may be sent to the Taxpayer if the Income mentioned in Form 26AS and the Income Tax Return filed is having difference.
45) Basic Exemption Limit for individuals for F. Y. 2015-16 is Rs. 2,50, 000.
46) Basic Exemption Limit for Senior Citizen i.e. above 60 years age is Rs. 3,00, 000.
47) Basic Exemption Limit for Super Senior Citizen i.e. above 80 years age is Rs. 5,00,000.
48) Advance Tax is to be paid if Tax Liability during the year exceeds Rs. 10,000.
49) 12% of Surcharge is applicable if Income Exceeds Rs. 1Crore.
50) Income Tax Return should be filed if Income exceeds Basic Exemption Limit.
51) 30% of Tax applicable on Income of Partnership Firm, Company, LLP etc.
52) For Companies – Minimum Alternate Tax and for other Assesses – Alternate Minimum Tax rate is 18.5%.
53) Details of all Bank Accounts have to be given in Income Tax return.
54) Passport number is required to be given in Income Tax return.
55) Detail of Fixed Assets held in Foreign Country is required to be given in Income Tax return.
56) If taxable income of Individual is less than Rs. 5 Lakhs then relief of Rs. 2,000/- is available in Tax.
57) Aadhar Card No. is required to be mentioned in Income Tax return.
58) E-filling of return is compulsory if income exceeds Rs. 5 lakhs.
59) In Income Tax, E-filling of return can be done for Previous 2 Years only.
60) PAN Card is essential for Taxpayer and it should not be used as Id Proof.
61) From FY 2014-15 Depreciation is to be calculated as per New Companies Act.
62) Domestic Transfer Pricing is applicable on transaction exceeding an Amount Rs. 20 Crores.
Now some points about MVAT:
63) VAT registration is compulsory if Gross Turnover exceeds Rs. 10 lakhs.
64) VAT rate is 1%, 5%, 12.5%, and 20% and CST rate is 2% on respective commodities.
65) Return Periodicity should be verified every year from the Departments site www.mahavat.gov.in
66) Periodicities of Returns are Monthly, Quarterly and Half yearly.
67) Vat payment and return should be filed within 21st of next Quarter, Month or Half Year.
68) Late payment of VAT will attract Interest @ 1.25% p.m.
69) A late fee of Rs. 1000 is to be paid if late return is filed.
70) Late fee of Rs. 5000 is charged if Return filed after 30 days.
71) Full set off can be taken on Plant and Machinery and Electrical Fitting.
72) 3% of retention is to be taken on Office Equipment’s and Computer.
73) Setoff of Software, Building and passenger car is not available.
74) AnnexureJ1 mentioning TIN of sellers has to be filed with Vat return.
75) AnnexureJ2 mentioning TIN of buyers has to be filed with Vat return.
76) Vat Setoff cannot be carried forward to next year if it exceeds Rs. 5 lakhs.
77) VAT Audit is compulsory if Gross Turnover exceeds Rs. 1 Crore.
78) Due date for filling VAT Audit report is 15th January.
79) Dealer can verify the details of return filed and Registration from the “Dealer information System.”
80) Mis-match report of Annexure J1 and J2 should be verified and should be reconciled.
81) Composition Scheme is available for Retailers having Gross turnover less than Rs. 50 Lakhs.
82) WCT is to be deducted if Works Contract exceeds Rs. 5 lakhs.
83) 5% of WCT is to be deducted for non-registered dealers instead of 2%.
84) TDS deductor has to file return before 30th June after end of financial year.
Now some points about Profession Tax:
85) Profession Tax is required to be paid for Employer and Employee.
86) Every Businessmen and Professional assesse has to pay his Professional Tax before 30th June.
87) Employer has to pay Profession Tax of employees by deducting from the salary.
88) If Professional Tax Liability exceeds Rs. 50,000 then monthly Return have to be filed otherwise annually.
89) A late fee of Rs. 1000 is to be paid if Profession Tax return in not filed before due date.
90) Profession Tax is not Applicable to Men if salary does not exceed Rs. 7, 500.
91) Profession Tax is not Applicable to Women if salary does not exceed Rs. 10,000.
Now some points about Service Tax:
92) Service Tax is applicable if Taxable Service Provided exceeds Rs. 10 lakhs.
93) 14% of service Tax is applicable w.e.f 1st June, 2015.
94) Company Assesse has to pay Service Tax monthly.
95) Individual, Partnership Firm, LLP assesse has to pay Service Tax Quarterly.
96) Service Tax is payable on the 6th after end of Month or Quarter
97) Interest is payable @ 18%pa if Service Tax is not paid before the due date.
98) Interest @ 30% is to be paid if service Tax is not paid for a Year.
99) Service Tax return should be filed Half Yearly before 25th October and 25th April.
100) If service Tax is not paid of Rs. 50 lakhs then there is imprisonment.
1) Detailed information of Income Tax is available on www.incometaxindia.gov.in
2) As per Income Tax Act, Income is taxable under five heads- Salary, House Property, Business or Profession, Capital Gain and Other Sources.
3) Salaried person must obtain Form 16 from his Employer Every Year.
4) Income Tax Return should be filed by considering Form 16 and other Income.
5) Transport Allowance is exempt up to Rs. 1,600 per month.
6) 30% Standard deduction is available on Income from House Property.
7) Income to be considered as deemed let out on second House property.
8) For self-occupied house property, deduction of Interest on Housing Loan is allowed up to Rs. 200,000/- and for other house property actual expenditure of Interest on Housing Loan is allowed.
9) Repayment of Principal amount of Housing Loan is deductible u/s 80C up to Rs. 150,000/-.
10) Tax Audit is compulsory if sales turnover exceeds Rs. 1 crore in case of business.
11) Tax Audit is compulsory if the Gross Receipts of Professionals exceeds Rs.25 lakhs.
12) If sales turnover is below Rs. 1 crore, then net profit of 8% or higher is to be taken as business income otherwise tax audit is required.
13) The Due Date for Tax Audit and income Tax Return is 30th September.
14) Assessee other than Company and those eligible for Tax Audit are required to file Income Tax Return before 31st of July. Extended date is 31st Aug for F.Y. 14-15.
15) Accurate Stock Valuation should be done on 31st of March.
16) Cash payment should not be made to a person in single day exceeding Rs.20, 000.
17) Cash Payment limit for Transporters is Rs. 35,000/-.
18) Loans, deposits and Immovable Properties transactions should not be carried out above Rs. 20,000 in cash.
19) Business loss can be carried forward to Next 8 Years.
20) Tax Audit applicable assesses should deduct TDS on particular transactions.
21) TDS should be made on the date of Credit or Payment basis of whichever is earlier.
22) TDS payment should be made on or before 7th day of Next Month.
23) TDS Returns are to be filed Quarterly.
24) TDS returns can be revised any number of times.
25) TDS should be deducted and paid if applicable.
26) If TDS is not deducted then deduction of 30% of Expenditure is not allowed.
27) Late filling of TDS return attracts late filing fees of Rs. 200 per day.
28) Long Term Capital Gain will arise if transfer of specified Capital Assets is made after 3 years.
29) Generally Long Term Capital Gains is taxable @ 20%
30) STT paid Long Term Capital Gain on Shares,etc is exempt from Tax.
31) Short Term Capital Gain is Taxable @ 15% if STT is paid.
32) Capital Gain on Immovable Properties is chargeable at Stamp Duty Value or Selling Price whichever is higher.
33) Dividend received from domestic company is exempt from Tax.
34) Agricultural Income is exempt from Tax.
35) Gifts received form stranger of an Amount exceeding Rs. 50,000 is taxable.
36) Income Tax is not chargeable on Gifts received at the time of Marriage, Will, and in case of Succession and from specified relatives.
37) Maximum deduction limit u/s 80C, 80CCC and 80 CCD is Rs.1, 50,000.
38) Deduction of Medical Insurance Premium is available up to Rs. 25,000.
39) Deduction of Medical Insurance Premium paid for Parents is available up to Rs. 20,000.
40) Deduction limit of Interest earned on Saving Account is up to Rs.10, 000.
41) Income earned by a Minor child is clubbed in the hands of Parents.
42) Every Taxpayer should verify his Form 26AS.
43) Form 26AS provides the Information regarding the TDS, Advance Tax paid and details of refund.
44) Notice may be sent to the Taxpayer if the Income mentioned in Form 26AS and the Income Tax Return filed is having difference.
45) Basic Exemption Limit for individuals for F. Y. 2015-16 is Rs. 2,50, 000.
46) Basic Exemption Limit for Senior Citizen i.e. above 60 years age is Rs. 3,00, 000.
47) Basic Exemption Limit for Super Senior Citizen i.e. above 80 years age is Rs. 5,00,000.
48) Advance Tax is to be paid if Tax Liability during the year exceeds Rs. 10,000.
49) 12% of Surcharge is applicable if Income Exceeds Rs. 1Crore.
50) Income Tax Return should be filed if Income exceeds Basic Exemption Limit.
51) 30% of Tax applicable on Income of Partnership Firm, Company, LLP etc.
52) For Companies – Minimum Alternate Tax and for other Assesses – Alternate Minimum Tax rate is 18.5%.
53) Details of all Bank Accounts have to be given in Income Tax return.
54) Passport number is required to be given in Income Tax return.
55) Detail of Fixed Assets held in Foreign Country is required to be given in Income Tax return.
56) If taxable income of Individual is less than Rs. 5 Lakhs then relief of Rs. 2,000/- is available in Tax.
57) Aadhar Card No. is required to be mentioned in Income Tax return.
58) E-filling of return is compulsory if income exceeds Rs. 5 lakhs.
59) In Income Tax, E-filling of return can be done for Previous 2 Years only.
60) PAN Card is essential for Taxpayer and it should not be used as Id Proof.
61) From FY 2014-15 Depreciation is to be calculated as per New Companies Act.
62) Domestic Transfer Pricing is applicable on transaction exceeding an Amount Rs. 20 Crores.
Now some points about MVAT:
63) VAT registration is compulsory if Gross Turnover exceeds Rs. 10 lakhs.
64) VAT rate is 1%, 5%, 12.5%, and 20% and CST rate is 2% on respective commodities.
65) Return Periodicity should be verified every year from the Departments site www.mahavat.gov.in
66) Periodicities of Returns are Monthly, Quarterly and Half yearly.
67) Vat payment and return should be filed within 21st of next Quarter, Month or Half Year.
68) Late payment of VAT will attract Interest @ 1.25% p.m.
69) A late fee of Rs. 1000 is to be paid if late return is filed.
70) Late fee of Rs. 5000 is charged if Return filed after 30 days.
71) Full set off can be taken on Plant and Machinery and Electrical Fitting.
72) 3% of retention is to be taken on Office Equipment’s and Computer.
73) Setoff of Software, Building and passenger car is not available.
74) AnnexureJ1 mentioning TIN of sellers has to be filed with Vat return.
75) AnnexureJ2 mentioning TIN of buyers has to be filed with Vat return.
76) Vat Setoff cannot be carried forward to next year if it exceeds Rs. 5 lakhs.
77) VAT Audit is compulsory if Gross Turnover exceeds Rs. 1 Crore.
78) Due date for filling VAT Audit report is 15th January.
79) Dealer can verify the details of return filed and Registration from the “Dealer information System.”
80) Mis-match report of Annexure J1 and J2 should be verified and should be reconciled.
81) Composition Scheme is available for Retailers having Gross turnover less than Rs. 50 Lakhs.
82) WCT is to be deducted if Works Contract exceeds Rs. 5 lakhs.
83) 5% of WCT is to be deducted for non-registered dealers instead of 2%.
84) TDS deductor has to file return before 30th June after end of financial year.
Now some points about Profession Tax:
85) Profession Tax is required to be paid for Employer and Employee.
86) Every Businessmen and Professional assesse has to pay his Professional Tax before 30th June.
87) Employer has to pay Profession Tax of employees by deducting from the salary.
88) If Professional Tax Liability exceeds Rs. 50,000 then monthly Return have to be filed otherwise annually.
89) A late fee of Rs. 1000 is to be paid if Profession Tax return in not filed before due date.
90) Profession Tax is not Applicable to Men if salary does not exceed Rs. 7, 500.
91) Profession Tax is not Applicable to Women if salary does not exceed Rs. 10,000.
Now some points about Service Tax:
92) Service Tax is applicable if Taxable Service Provided exceeds Rs. 10 lakhs.
93) 14% of service Tax is applicable w.e.f 1st June, 2015.
94) Company Assesse has to pay Service Tax monthly.
95) Individual, Partnership Firm, LLP assesse has to pay Service Tax Quarterly.
96) Service Tax is payable on the 6th after end of Month or Quarter
97) Interest is payable @ 18%pa if Service Tax is not paid before the due date.
98) Interest @ 30% is to be paid if service Tax is not paid for a Year.
99) Service Tax return should be filed Half Yearly before 25th October and 25th April.
100) If service Tax is not paid of Rs. 50 lakhs then there is imprisonment.
Friday, January 4, 2013
You can Get around Rs. 35 lakhs or more For your Daughter’s Wedding by investing Rs. 2000 per month
Start investing today to give your little daughter a gala send-off. By
Create wealth through Systematic Investment Plans (SIP) of top-ranking Mutual Funds. Bajaj Capital represents Mutual Funds growth schemes promoted by State Bank of India, Life Insurance Corporation of India, Prudential ICICI, HDFC, Tata, Reliance, Franklin Templeton, Fidelity etc. Growth calculation chart as under:
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*Calculated at an expected 18% rate of return per annum from equity Mutual Funds in India, though the average return for the last 10 years has been more than 35% per annum in top ranking diversified equity MUtual funds This is a hypothetical example showing power of compounding and benefit of long term equity investment |
(BSC,BED,PGDCA,MBA,LLB,LLM)
(Tax Consultant & Advocate)
Income Tax, Commercial Tax,
Service Tax, Society(NGO), 12A, 80G & Trade Mark.
PAN, TAN, TIN, ROC, E-FILE, TDS, RETURNS, REFUNDS, AND ACCOUNTING.
Residence : 23, Tilak Colony, Rampur - U.P. 244901 INDIA
Office : Near Commercial Tax Office, Suraj Cinema Road, Rampur
Mobile : 09258010105, 9219727427
email : kamthaniya@gmail.com
website : www.kamthania.in
blog : http://ashish-kamthania.
Make Your Children Crorepati !
By investing as little as Rs. 3000 per month, and your children can hope to get a rupees one crore (as per chart below) each when they are grown up and needs it the most.
Create wealth through Systematic Investment Plans (SIP) of top-ranking Equity Mutual Funds growth schemes. Bajaj Capital represents Mutual Funds promoted by State Bank of India, Life Insurance Corporation of India,Pru ICICI, HDFC, Tata, Reliance, Franklin Templeton, Fidelity etc.Growth calculation chart as under:
Power of compounding Rs. 3000 Per MONTH is likely to grow to Rs. 1 CRORE or more as follow
Create wealth through Systematic Investment Plans (SIP) of top-ranking Equity Mutual Funds growth schemes. Bajaj Capital represents Mutual Funds promoted by State Bank of India, Life Insurance Corporation of India,Pru ICICI, HDFC, Tata, Reliance, Franklin Templeton, Fidelity etc.Growth calculation chart as under:
Power of compounding Rs. 3000 Per MONTH is likely to grow to Rs. 1 CRORE or more as follow
Year | Amount | Year | Amount |
1 | 36000 | 13 | 1519872 |
2 | 78480 | 14 | 1829449 |
3 | 128606 | 15 | 2194750 |
4 | 187756 | 16 | 2625805 |
5 | 257552 | 17 | 3134449 |
6 | 339911 | 18 | 3734650 |
7 | 437095 | 19 | 4442887 |
8 | 551772 | 20 | 5278607 |
9 | 687091 | 21 | 6264756 |
10 | 846767 | 22 | 7428412 |
11 | 1035185 | 23 | 8801526 |
12 | 1257519 | 23.8 | 10075945 |
*Calculated at an expected 18% rate of return per annum from equity Mutual Funds in India, though the average return for the last 10 years has been more than 35% per annum in top ranking diversified equity Mutual funds. This is a hypothetical example showing power of compounding and benefit of long term equity investment
Ashish Kamthania,
(BSC,BED,PGDCA,MBA,LLB,LLM)
(Tax Consultant & Advocate)
Income Tax, Commercial Tax, Service Tax, Company Law,
Income Tax, Commercial Tax, Service Tax, Company Law,
Society(NGO), 12A, 80G & Trade Mark.
PAN, TAN, TIN, ROC, E-FILE, TDS, RETURNS, REFUNDS, AND ACCOUNTING.
Residence : 23, Tilak Colony, Rampur - U.P. 244901 INDIA
Office : Near Commercial Tax Office, Suraj Cinema Road, Rampur
Mobile : 09258010105, 9219727427
email : kamthaniya@gmail.com , TaxGuru.ak@gmail.com
website : www.kamthania.in
blog : http://ashish-kamthania.blogspot.com
PAN, TAN, TIN, ROC, E-FILE, TDS, RETURNS, REFUNDS, AND ACCOUNTING.
Residence : 23, Tilak Colony, Rampur - U.P. 244901 INDIA
Office : Near Commercial Tax Office, Suraj Cinema Road, Rampur
Mobile : 09258010105, 9219727427
email : kamthaniya@gmail.com , TaxGuru.ak@gmail.com
website : www.kamthania.in
blog : http://ashish-kamthania.
Crorepati in 10 years
The surest way to become a crorepati. A few ways, of course, are:
- Ø Winning a lottery
- Ø Winning the KBC show
- Ø Getting it in inheritance
- Ø Saving and investing with a plan that can get you there
Unless I am really lucky or extra-ordinarily talented my chances of becoming rich are slim by the first three ways. The fourth way seems to me like something that we can do to achieve our goal.
I want to become a crorepati in 10 years
Time is running out on you. Though 10 years is not a long duration, it is not too short either. So your dream can still be achievable.
•With a return of 15% per annum, the amount of savings required each month is Rs 36,334/-.
•With a return of 10% per annum, the amount of savings required each month is Rs 48,817/-.
•With a return of 5% per annum, the amount of savings required each month is Rs 64,398/-
For instance, if an investor puts Rs 1,000 every month in SBI Magnum Emerging Business Fund - the best performer among all equity funds in the past five years - for five years (Rs 1,000 x 60 months = 60,000), he would have been sitting on approximately Rs 1 lakh today, which amounts to 21 per cent returns.
"SIP investments average out market volatility by a good measure. Also, it prevents investors from trying to time the market. We're promoting SIPs in a big way as it enables small investments at regular intervals
For instance, if an investor puts Rs 1,000 every month in SBI Magnum Emerging Business Fund - the best performer among all equity funds in the past five years - for five years (Rs 1,000 x 60 months = 60,000), he would have been sitting on approximately Rs 1 lakh today, which amounts to 21 per cent returns.
"SIP investments average out market volatility by a good measure. Also, it prevents investors from trying to time the market. We're promoting SIPs in a big way as it enables small investments at regular intervals
As an investor you always look forward to investing in an asset class that would maximize your returns and history shows that equities as an asset have been most rewarding. Investing in equities isn’t a cakewalk though. It requires a lot of patience and research to build a fortune with equities.It is advisable to go with systematic Monthly Investment {SIP}........
Start Your SIP today!!!
Friday, July 29, 2011
TIN NO. - COMMERCIAL (SALES) TAX REGISTRATION NO.
THE FOLLOWING PAPERS ARE REQUIRED FOR (TIN) REGISTRATION IN COMMERCIAL (SALES) TAX DEPARTMENT :
1. ID PROOF (ANY TWO)
A. VOTER ID CARD
B. PAN CARD
C. PASSPORT
D. BANK PASS BOOK
2. RESIDENTIAL ADDRESS PROOF (ANY TOW)
A. HOME SALE DEED (REGISTRY COPY OF YOUR HOME)
B. ELECTRICITY BILL
C. DOMICILE CERTIFICATE
D. HOUSE TAX/TELEPHONE BILL
3. BUSINESS PREMISES/GODOWN ADDRESS PROOF (ANY TOW)
A. SALE DEED OF BUSINESS PREMISES
B. CERTIFICATE ISSUED BY ANY GOVT. OFFICIALS
C. DISTRICT INDUSTRIES OFFICE CERTIFICATE
D. ELECTRICITY BILL/ CONNECTION PAPERS
4. ANY OTHER REGISTRATION REGARDING THIS BUSINESS
5.GAS AGENCY ALLOTMENT PAPERS
6. PASSPORT SIZE PHOTOGRAPH 5 NOS.
ALL THE PAPERS IN 2 SET OF PHOTOCOPY
AND ORIGINALS SHOULD BE SEEN BY THE REGISTRATION OFFICER (C.T.O.).
NOTE : AFTER REGISTRATION PROCESS - A JAMANATNAMA (SECURITY BOND ON THE STAMP OF RS.100/-) WILL DEMAND BY THE OFFICER, THAT BOND ARE SIGNED BY 2 REGISTERED DEALER OF RAMPUR.
--

Thanks & Regards,
Ashish Kamthania,(BSC,BED,PGDCA,MBA,LLB,LLM)
(Tax Consultant & Advocate)Income Tax, Commercial Tax,
Service Tax, Society(NGO), 12A, 80G & Trade Mark.
Residence : 23, Tilak Colony, Rampur - U.P. 244901 INDIAOffice : Near Commercial Tax Office, Suraj Cinema Road, Rampur
Mobile : 09258010105, 9219727427
email : kamthaniya@gmail.com
Sunday, July 10, 2011
SHANI DEV KE 108 NAAM
1. Om shanaescaraya namah
2. Om shantaya namah
3. Om sarvabhistapradayine namah
4. Om sharanyaya namah
5. Om vagenyaya namah
6. Om sarveshaya namah
7. Om saumyaya namah
8. Om suramvandhaya namah
9. Om suralokaviharine namah
10. Om sukhasonapavishtaya namah
11. Om sundaraya namah
12. Om ghanaya namah
13. Om ghanarupaya namah
14. Om ghanabharanadharine namah
15. Om ghanasaravilepaya namah
16. Om khadyotaya namah
17. Om mandaya namah
18. Om mandaceshtaya namah
19. Om mahaniyagunaatmane namah
20. Om martyapavanapadaya namah
21. Om maheshaya namah
22. Om dhayaputraya namah
23. Om sharvaya namah
24. Om shatatuniradharine namah
25. Om carasthirasvabhavaya namah
26. Om acamcalaya namah
27. Om nilavarnaya namah
28. Om nityaya namah
29. Om nilanjananibhaya namah
30. Om nilambaravibhushaya namah
31. Om nishcalaya namah
32. Om vedyaya namah
33. Om vidhirupaya namah
34. Om virodhadharabhumaye namah
35. Om bhedaspadasvabhavaya namah
36. Om vajradehaya namah
37. Om vairagyadaya namah
38. Om viraya namah
39. Om vitarogabhayaya namah
40. Om vipatparampareshaya namah
41. Om vishvavandyaya namah
42. Om gridhnavahaya namah
43. Om gudhaya namah
44. Om kurmangaya namah
45. Om kurupine namah
46. Om kutsitaya namah
47. Om gunadhyaya namah
48. Om gocaraya namah
49. Om avidhyamulanashaya namah
50. Om vidhyaavidhyasvarupine namah
51. Om ayushyakaranaya namah
52. Om apaduddhartre namah
53. Om vishnubhaktaya namah
54. Om vishine namah
55. Om vividhagamavedine namah
56. Om vidhistutyaya namah
57. Om vandhyaya namah
25. Om virupaakshaya namah
59. Om varishthaya namah
60. Om garishthaya namah
61. Om vajramkushagharaya namah
62. Om varada bhayahastaya namah
63. Om vamanaya namah
64. Om jyeshthapatnisametaya namah
65. Om shreshthaya namah
66. Om mitabhashine namah
67. Om kashtaughanashakartre namah
68. Om pushtidaya namah
69. Om stutyaya namah
70. Om stotragamyaya namah
71. Om bhaktivashyaya namah
72. Om bhanave namah
73. Om bhanuputraya namah
74. Om bhavyaya namah
75. Om pavanaya namah
76. Om dhanurmandalasamsthaya namah
77. Om dhanadaya namah
78. Om dhanushmate namah
79. Om tanuprakashadehaya namah
80. Om tamasaya namah
81. Om asheshajanavandyaya namah
82. Om visheshaphaladayine namah
83. Om vashikritajaneshaya namah
84. Om pashunam pataye namah
85. Om khecaraya namah
86. Om khageshaya namah
87. Om ghananilambaraya namah
88. Om kathinyamanasaya namah
89. Om aryaganastutyaya namah
90. Om nilacchatraya namah
91. Om nityaya namah
92. Om nirgunaya namah
93. Om gunatmane namah
94. Om niramayaya namah
95. Om nandyaya namah
96. Om vandaniyaya namah
97. Om dhiraya namah
98. Om divyadehaya namah
99. Om dinartiharanaya namah
100. Om aryajanaganyaya namah
101. Om aryajanaganyaya namah
102. Om kruraya namah
103. Om kruraceshtaya namah
104. Om kamakrodhakaraya namah
105. Om kalatraputrashatrutvakaranaya namah
106. Om pariposhitabhaktaya namah
107. Om parabhitiharaya namah
108. Om bhaktasanghamanobhishtaphaladaya namah
!! Bolo Shanidev Maharaj Ki Jay !!
2. Om shantaya namah
3. Om sarvabhistapradayine namah
4. Om sharanyaya namah
5. Om vagenyaya namah
6. Om sarveshaya namah
7. Om saumyaya namah
8. Om suramvandhaya namah
9. Om suralokaviharine namah
10. Om sukhasonapavishtaya namah
11. Om sundaraya namah
12. Om ghanaya namah
13. Om ghanarupaya namah
14. Om ghanabharanadharine namah
15. Om ghanasaravilepaya namah
16. Om khadyotaya namah
17. Om mandaya namah
18. Om mandaceshtaya namah
19. Om mahaniyagunaatmane namah
20. Om martyapavanapadaya namah
21. Om maheshaya namah
22. Om dhayaputraya namah
23. Om sharvaya namah
24. Om shatatuniradharine namah
25. Om carasthirasvabhavaya namah
26. Om acamcalaya namah
27. Om nilavarnaya namah
28. Om nityaya namah
29. Om nilanjananibhaya namah
30. Om nilambaravibhushaya namah
31. Om nishcalaya namah
32. Om vedyaya namah
33. Om vidhirupaya namah
34. Om virodhadharabhumaye namah
35. Om bhedaspadasvabhavaya namah
36. Om vajradehaya namah
37. Om vairagyadaya namah
38. Om viraya namah
39. Om vitarogabhayaya namah
40. Om vipatparampareshaya namah
41. Om vishvavandyaya namah
42. Om gridhnavahaya namah
43. Om gudhaya namah
44. Om kurmangaya namah
45. Om kurupine namah
46. Om kutsitaya namah
47. Om gunadhyaya namah
48. Om gocaraya namah
49. Om avidhyamulanashaya namah
50. Om vidhyaavidhyasvarupine namah
51. Om ayushyakaranaya namah
52. Om apaduddhartre namah
53. Om vishnubhaktaya namah
54. Om vishine namah
55. Om vividhagamavedine namah
56. Om vidhistutyaya namah
57. Om vandhyaya namah
25. Om virupaakshaya namah
59. Om varishthaya namah
60. Om garishthaya namah
61. Om vajramkushagharaya namah
62. Om varada bhayahastaya namah
63. Om vamanaya namah
64. Om jyeshthapatnisametaya namah
65. Om shreshthaya namah
66. Om mitabhashine namah
67. Om kashtaughanashakartre namah
68. Om pushtidaya namah
69. Om stutyaya namah
70. Om stotragamyaya namah
71. Om bhaktivashyaya namah
72. Om bhanave namah
73. Om bhanuputraya namah
74. Om bhavyaya namah
75. Om pavanaya namah
76. Om dhanurmandalasamsthaya namah
77. Om dhanadaya namah
78. Om dhanushmate namah
79. Om tanuprakashadehaya namah
80. Om tamasaya namah
81. Om asheshajanavandyaya namah
82. Om visheshaphaladayine namah
83. Om vashikritajaneshaya namah
84. Om pashunam pataye namah
85. Om khecaraya namah
86. Om khageshaya namah
87. Om ghananilambaraya namah
88. Om kathinyamanasaya namah
89. Om aryaganastutyaya namah
90. Om nilacchatraya namah
91. Om nityaya namah
92. Om nirgunaya namah
93. Om gunatmane namah
94. Om niramayaya namah
95. Om nandyaya namah
96. Om vandaniyaya namah
97. Om dhiraya namah
98. Om divyadehaya namah
99. Om dinartiharanaya namah
100. Om aryajanaganyaya namah
101. Om aryajanaganyaya namah
102. Om kruraya namah
103. Om kruraceshtaya namah
104. Om kamakrodhakaraya namah
105. Om kalatraputrashatrutvakaranaya namah
106. Om pariposhitabhaktaya namah
107. Om parabhitiharaya namah
108. Om bhaktasanghamanobhishtaphaladaya namah
!! Bolo Shanidev Maharaj Ki Jay !!
Wednesday, July 6, 2011
‘सहज’ से भरें रिटर्न
|
‘सुगम’ से रिटर्न भरना सुविधाजनक
‘सुगम’ से रिटर्न भरना सुविधाजनक (ITR 4S - SUGAM, ITR4 ) |
ऐसे करदाता जिनकी आमदनी व्यापार या सकल प्राप्तियों से हैं और वह प्रकल्पित आधार पर कराधान प्रणाली अपनाने को इच्छुक हैं, उन्हें अब फार्म संख्या ‘4एस- सुगम’ के जरिये वित्त वर्ष 2010-11 के लिए आकलन वर्ष 2011-12 में रिटर्न भरना होगा। ऐसे व्यक्तिगत या हिंदू अविभाजित परिवार के करदाता जिनके आय का स्रोत व्यापार है और उसकी गणना आयकर कानून के विशेष प्रावधान सेक्शन 44एडी और सेक्शन 44एई के जरिये होती है, वह नए रिटर्न फार्म 4एस- सुगम का इस्तेमाल कर सकते हैं। सेक्शन 44एडी में ऐसे करदाता जिनके बिजनेस का सालाना टर्नओवर 60 लाख से अधिक नहीं है, वह प्रकल्पित आधार पर अपने कुल आय की गणना बिजनेस से होने वाली आय से कर सकते हैं। यह आय व्यापार के सालाना टर्नओवर या सकल प्राप्तियों का आठ फीसदी के बराबर होती है। इस तरह, अविभाजित या हिंदू विभाजित परिवार, जिनका छोटा व्यवसाय है, उक्त प्रावधानों का लाभ ले सकते हैं। इसी तरह, आयकर कानून के अनुच्छेद 44एई के अनुसार, उन करदाताओं के आय की गणना की जाती है, जिनका व्यापार लीज पर या हायर कर गाड़ी के जरिये सामान ढुलाई से जुड़ा है। उस व्यक्ति के पास ढुलाई वाले सामानों की संख्या भी 10 से अधिक नहीं होनी चाहिए। ऐसे करदाता के लाभ की गणना प्रत्येक भारी माल वाहन पर 5,000 रुपये प्रति माह या अन्य दूसरी माल गाड़ियों पर 4,500 रुपये प्रति माह की दर से की जाती है। नए रिटर्न फार्म सुगम के कुछ विशेषताएं हैं। जैसे, पिछले साल आईटीआर 4 का इस्तेमाल व्यापार या पेशे से जुड़े सभी व्यक्तिगत और एचयूएफ के करदाताओं ने किया। जबकि इस साल आईटीआर 4एस का इस्तेमाल बिजनेस से जुड़े केवल ऐसे व्यक्तिगत और एचयूएफ कर सकते हैं, जिनके आय की गणना सेक्शन 44एडी और 44 एई के तहत की गई है। ऐसे व्यक्ति जिन्हें पूंजीगत लाभ से आय हुई है, वह नए रिटर्न फार्म का इस्तेमाल नहीं कर सकते हैं। नए फार्म में बैंक अकाउंट डिटेल देना अनिवार्य है। ‘4एस- सुगम’ फार्म में लाल और काली स्याही का इस्तेमाल किया गया है। ब्लैक एंड व्हाइट फार्म इस्तेमाल नहीं किए जा सकते। कलर्ड प्रिंट या इसी रंग और मानक के अनुसार छपे बाजार में उपलब्ध फार्म का इस्तेमाल किया जा सकता है। |
Source : http://www.amarujala.com |
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