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Monday, January 18, 2010

Detailed and Comprehensive circular on Income Tax for FY 2009-10 issued

The CBDT functioning under the Ministry of Finance, Govt of India has released a comprehensive circular on tax deduction from salaries for the Financial Year 2009-2010.

The detailed circular which provides many important modalities can be downloaded and accessed by clicking here.

The circular is extremely important for salaried government employees as well as CAs and Tax Consultants.

12 comments:

Rajababu said...

vmt navdeep

Unknown said...

Thanks for putting IT Circular on your blog. It is going to affect all pensioners more so Lt.Col. equivalents this year. No bank has deducted any TDS on pension so far. Few conscientious citizens like me have calculated and paid advanced tax due on 15Sep and 15Dec. The Banks will wake up in March and deduct TDS. The will ignore what has been paid as advanced tax. One way out all pensioners who have paid advanced tax please keep only minimum amount in your pension account. Is there any way out??

Ramani said...

Hullo All
Be prepared to forego one months pension minimum as TDS in March.
At the time of submitting your return, calculate and include the arrears of the past two years to get relief..

Anonymous said...

@ Ramaa,

You are right.Lt Col & eqvlt are the worst hit as they have recd almost 90 % of arrears this arrears.BTW, SBI has already sent out letters to give details of investment before 31st Jan so that TDS can be deducted accordingly.You can provide details of tax already paid to your bank to seek relief.

@ Ramani,

Only the arrears received this financial year 2009-10 will be eligible for relief under Sec 89 & not the past two years.

Anonymous said...

Ramani, It's going to be not just one month's pension but almost 4-5 months pension for Lt Cols as they have received almost whole of the arrears this year.

Ramani said...

@anonmous!
you are right. since the arrears pertain to the years 2007 to 2008,
you will get relief provided you were within the taxable limit of those years and tax lability can be set off against that period, else you will have to bear tax on the entire receipts in 2009-10 less the eligble deductons,
so one should invest 100000 before march 31st to avail of section 80c.that is why I said be prepared for a heavy cut in feb/march.
late at the time of submitting the return the TDS certificates on all counts (includng the ones on other investments) should be incorporatd to gain refunds if any.

Anonymous said...

Ramani, Your this sentence has got me confused "provided you were within the taxable limit of those years..."
Since as a sr ctzn I wasn't in the taxable limit category for previous years so no tax was filed.Does that mean I can't avail of relief under Sec 89 ?

Ramani said...

@anonmous,
At the time of filing your return for fy 2009-10,
there is a column for tax relief.you must recalculate your tax liability for the previous years (for which you received the arrears incorporating the relevant arrears). if still you are not liable to tax then you can claim relief for 2009-10.
If however you become liable to tax, then ou can claim proportionate relief.
para 13.1 of section 89 of the income tax act gives in detail the working formula for this.Hope this clarifies your doubt.

Anonymous said...

@ Ramani,

Thanks a lot.

Anonymous said...

The circular here says that form 10E for relief under sec 89 can be submitted to whoever is responsible for deducting TDS but banks paying pension are not willing to accept it.
What should one do in this case?

Col GC Vinayak, AMC, Retd said...

Dear Sir,
1 Your work is laudable and you are doing great service to Ex Servicemen and pensioners.Please keep it up.
2 You have brought out and educated us on disability pension that the disability pension including service pension is free of Income Tax.So for that matter one may not initiate Income Tax return if there is no additional income.
3 However, for House loan etc many times IT assessment order is asked for. So perforce one has to initiate IT return. How ever there is no such column available to reflect exemption of income tax on disability pension. So How to go about it and which columns to fill up for that matter.
4 The Income Tax officer, his subordinates, CA or tha IT advocates referred to by them are also clueless. Even after showing various ruling letters, IT authorities are not agreeable.
5 Please guide on the subject.

NVN said...

Maj Navdeep,

Is it possible to publish the list of various allces/rebates/deductions that we are entitled to in the army in order to minimise tax liability for AY 2016-17. Or do we assume that the CDA is well versed with the latest policies & TDS/exemptions are being calculated accurately/justifiably ?