Income Tax 2021-22

 

Income Tax 2021-22

सन 2021-22 चे आयकर विवरणपत्र भरावयाचे असून त्यानुसार फेब्रुवारी 2022  महिन्यामध्ये शासकीय कर्मचाऱ्यांचा जेवढा काही आयकर कर थकबाकी असेल तेवढा सर्व आयकर माहे फेब्रुवारी 2022 च्या महिन्या मधून पूर्णपणे कपात करावयाचा आहे .

त्याकरिता आयकर चे 2 भाग करण्यात आलेले आहे

त्यामधील पहिला भाग हा आतापर्यंत जुन्या दरानुसार जो इन्कमटॅक्स चालू होता तो ज्यामध्ये दीड लाखाची मर्यादा व स्टॅंडर्ड रिडक्शन पन्नास हजार रुपये हे धरून होते. Income Tax F.A. 2021-22 old slab

तसेच दुसऱ्या प्रकारांमध्ये दीड लाख व 50000 या रकमा वगळून आयकर हा 5टक्के दहा टक्के 15 टक्के 20 टक्के 25 टक्के व 30 टक्के प्रमाणे कपात करावयाचा आहे त्यानुसार आपण एक सेलच्या दोन सीट केले असून त्यामध्ये आपली सर्व माहिती भरावी. Income Tax F.A. 2021-22 New Regime

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Files for Income Tax Calculation

Income Tax F.A. 2021-22 old slab

Income Tax F.A. 2021-22 New Regime

A. Normal Rates of tax Form 16 format:

I Where the total income does Nil
not
exceed Rs. 2 50000/·.
2 Where the total income exceeds 5 per cent of the amount by which the total income
Rs. 2,50,000/- but does exceeds Rs. 2,50,000/-
not exceed Rs.
500,000/-.
3 Where the total income Rs. 12,500/- plus 20 per cent of the amount by which the
exceeds Rs. 5,00,000/- but total income exceeds Rs. 5,00,000/-.
does not
exceed Rs. 10,00,000/-.

4 Where the total income exceeds Rs. 1,12,5001- plus 30 per cent of the amount by which
Rs. 10,00,000/-. the total income exceeds Rs. 10,00,000/-
B. Rates of tax for every individual, being a resident in India, who is of the age of sixty
AI years or more but less than eighty years at any time during the financial year:
SI Total Income Rate of tax
No
1 Where the total income does not Nil
exceed Rs. 3,00,0001-
2 Where the total income exceeds 5 per cent of the amount by which the total
Rs. 3,00,000 but does not exceed income exceeds Rs. 3,00,0001-
Rs. 5,00,0001-

3 Where the total income exceeds Rs. 10,0001- plus 20 per cent of the amount by
Rs. 5,00,0001- but does not which the total income exceeds Rs. 5,00,000 ~.
exceed Rs. 10,00,0001-
4 Where the total income exceeds Rs. I, I 0,0001- plus 30 per cent of the amount by
Rs. 10,00,0001- which the total income exceeds Rs. 10,00,000/-
C. In case of every individual, being a resident in India, who is of the age of eighty years or more at any time during the financial year:
SI Total Income Rate of tax

No
I Where the total income does not Ni l
exceed Rs. 5,00,0001-
2 Where the total income exceeds 20 per cent of the amount by which the total
Rs. 5,00,000 but does not exceed income exceeds Rs. 5,00,0001-
Rs. 10,00,0001-
4 Where the total income exceeds Rs. 1,00,0001- plus 30 per cent of the amount by
Rs. 10,00,0001- which the total income exceeds Rs. 10,00,0001-
2.2 Concessional Rate" of Tax DIs 115BAC

Section 11 5BAC of the Income -tax Act, 1961 , inserted by the Finance Act, 2020 w.e.f. Assessment
Year 2021-22, inter alia, provides that a person, being an individual or a HUF may exercise option in
respect of a previous year to be taxed under the said section ]15BAC. In case of a person having income

from business or profession, such person is required to exercise the option in prescribed manner on or
before the due date specified under sub-section (I) of section 139 oCthe Act for any previous year relevant
to assessment year commencing on or after 01.04.2021 and such option once exercised shall apply to
subsequent assessment years. However, in case of such persons, the option once exercised can be
withdrawn only once and such person shall never be eligible to exercise the option again unless such
person ceases to have income from business or profession. In case of person having income from any other

source apart from business and profession, such person is required to exercise the option in the prescribed
manner along with the return of income to be furnished under section ]39(1) of the Act for the previous
year relevant to the assessment year. The concessional rates of tax provided under section 115BAC are
subject to the condition that the total income shall be computed without specified exemplions or
deductions, set off of loss and additional depreciation.

The concessional rates of tax uls 11 5 BAC are given in table below:
Total Income Rate of tax

Up to Rs. 2 50 000 N il
From Rs. 2 50,001 to Rs. 5 00000 5 per cent
. From Rs. 5 00 001 to Rs. 7,50 000 10 per cent
From Rs. 7 50 00 I to Rs. 10.00.000 15 per cent
From Rs. 10,00,00 I to Rs. 12,50000 20 per cent
2
6 From Rs. 1250,001 to Rs. 1500,000 25 r cent
7 Above Rs. 15 00 000 30 ereen

 

5.5.3 DeductiOn in respect of contribution to pension scheme of Central Goyernment
(Sectiop SOCeD);
Section 80CCD(I) allows an employee, being an individual employed by the Central
Government on or after 01.01.2004 or being an individual employed by any other employer,
or any other assessee being an individual, a deduction of an amount paid or deposited out
of his income chargeable to tax under a pension scheme as notified vide Notification F. N.
5/7/2003- ECB&PR dated 22. 12.2003 National Pension System-NPS or as may be notifed
by the Central Government. However, the deduction shall not exceed an amount equal to
10% of his salary (includes Dearness Allowance but excludes all other allowance and perquisites).

As per section 80CCD(lB), an assessee referred to in 80CCO(l) shall be allowed an
deduction in computation of his income, of the whole of the amount paid or deposited in the previous year in his account under the pension scheme notified or as may be notified by the Central Government, which shall not exceed Rs. 50,000. The deduction of Rs. 50,000 shall
be allowed whether or not any deduction is allO\ved under sub-section(l). However, the same amount cannot be claimed both under sub-section (1) and sub-section (1 B) of section 80CCD.

As per Section 80CCD(2), where any contribution in the said pension scheme is made by the Central Government or any other employer then the employee shall be allowed a deduction from his total income of the whole amount contributed by the Central Government or any other employer subj ect to limit of 10%. [increased to 14% from financial year 2019-20 if the
amount is contributed by the Central Government] of his salary.

माहिती तसेच कर्मचाऱ्यांनी सुरुवातीला आपण त्यांना कोणता स्लॅब निवडायचा आहे याबद्दल विचारले होते त्यानुसार त्यांचे आयकर चे विवरण तयार करावे व कराची रक्कम एक रकमी फेब्रुवारी महिन्यातून कपात करावी फॉर्म 16 फॉर्मट दिला असून तो योग्य प्रकारे भरावा एक्सेल शीट मध्ये डाटा एंट्री मध्ये त्यांची व्यवस्थित नोंद करावी. Form 16 format

इन्कम टॅक्स सिलेक्शन ही फाईल दिली असून यामध्ये आपण आपले इन्कम टाकावे व त्यानुसार आपल्याला कोणता स्लॅब योग्य आहे ते पाहता येईल

 

या ठिकाणी आपणास जुन्या स्लॅप प्रमाणे आयकर किती पडतो ते पाहता येईल तसेच या ठिकाणी नवीन स्लॅब प्रमाणे नुसार आयकर किती पडतो ते पाहता येईल form no 16 format in Excel

या ठिकाणी नवीन स्लॅब प्रमाणे नुसार आयकर किती पडतो ते पाहता येईल  download form 16 for salaried employees

इन्कम टॅक्स सिलेक्शन ही फाईल दिली असून यामध्ये आपण आपले इन्कम टाकावे व त्यानुसार आपल्याला कोणता स्लॅब योग्य आहे ते पाहता येईल

Income-Tax-Selection

वित्तीय वर्ष 2021-22 मध्ये आयकर कपातीचे दर दिले असून आपल्याला कोणता फायदेशीर आहे त्याप्रमाणे ठरवून तसे कार्यालयाला आपण कळवावे त्याअनुषंगाने आपली आयकर कपात केल्या जाईल.

बारा लाख तीस हजार पर्यंत ज्यांचे उत्पन्न असेल त्यांनी जुनाच स्लॅब घ्यावा व पुढील इनकम वाल्यांनी नवीन स्लॅब द्यावा तसेच जर आपली घर बांधणी अग्रिम व्याजाची रक्कम असेल तर आपण जुना स्लॅब निवडावा सोबत Excel Sheet दिलेली आहे त्यावर आपले उत्पन्न टाकून पहावे. व त्याप्रमाणे आपण कोणता स्लॅब निवडत आहे ते कार्यालयाला कळवावे

Old Links

https://pramodpuri.com/on-line-income-tax-2020-21-how-to-fill/

https://pramodpuri.com/income-tax-old-and-new-slab/

https://pramodpuri.com/%e0%a4%86%e0%a4%af%e0%a4%95%e0%a4%b0-%e0%a4%b8%e0%a4%a8-2020-21-%e0%a4%ae%e0%a4%a7%e0%a5%8d%e0%a4%af%e0%a5%87-%e0%a4%9c%e0%a5%81%e0%a4%a8%e0%a5%8d%e0%a4%af%e0%a4%be-%e0%a4%a6%e0%a4%b0%e0%a4%be/