S.

KEERTHIRAJAN,
CHARTERED ACCOUNTANT,

IIND FLOOR, TELC, DIAMOND JUBILEE BUILDING,

CANTONMENT, TRICHY – 620 001. Phone: 0431 – 2412581,

Cell: 99659 – 05662, 94435 – 32587.

jdpahu; Rw;wwpf;if
tzf;fk;. 2018-19 Mz;bw;fhd epjpepiy mwpf;ifapy; cs;s
rpy khw;wq;fisjq;fs; ftdj;jpw;Ff; nfhz;L tUfpNwhk;.
1. tUkhd thp tpjpg;G tpguk; :-
tUkhdk; jdp egu; 60 taJ Kjy;; 80 taJ Nky;
80 taJ tiu
&.2>50>000-
-tiu NIL NIL NIL
&.2>50>000-
-Kjy; 5% NIL NIL
&.3>00>000-
-tiu
&.3>00>000-
-Kjy; 5% 5% NIL
&.5>00>000-
-tiu
&.5>00>000-
-Kjy; 20% 20% 20%
&.10>00>000-
-tiu
&.10>00>000-
-F Nky; 30% 30% 30%

rHrhHI; tpguk;:
tUkhdk; 50 1 Nfhb Kjy; 10 Nfhbf;F
,yl;rk; Kjy; 1 10 Nfhb tiu Nky;
Nfhb tiu
jdpegu; 10% 15% 15%
$l;L; tpahghuk; 0 12% 12%
fk;ngdp 0 7% 12%

1
$l;L; tpahghuk; thp tpjpg;gpy; ve;j tpjkhd khw;;wKk; ,y;;iy.

fk;ngdpfSf;F thp tpjpg;G - 30%. NkYk; fk;ngdpfs; tpw;W Kjy;

2016-17 tUlj;jpw;f;F &.250 Nfhbf;Fs; ,Ue;jhy; tUkhdthp tpfpjk; -
25%.

fy;tp kw;Wk; kUe;Jtj;jpw;fhd nr];thp 3% ypUe;J 4% f;F

cah;j;jg;gl;Ls;sJ.
fk;ngdpfspy; ,Ue;J gq;F <T njhif &.10 ,yl;rj;jpw;f;F Nky;
ngw;why; mjw;F 10% tUkhdthp fl;lNtz;L;k;.

&.3,50,000/- Fl;gl;L tUkhdk; ,Ue;jhy; tUkhd thpapy; ,Ue;J

&.2,500/- tiu fopj;Jf; nfhs;syhk; - tUkhd thp rl;lk; 87 A.

midj;J egu;fSf;Fk; Kd;djhf thp nrYj;Jk; Kiw nrd;w Mz;L

Kjy; khw;wpaikf;fg;gl;Ls;sJ.

thp fl;l Ntz;ba Njjp

15th June – 15%

15th Sep – 30%

15th Dec – 30%

15th Mar – 25%

TDS jtpuNtW ve;j tpjkhd rpwg;G thpahf ,Ue;jhy; ru;rhu;I; 12% fl;l
Ntz;Lk;. tUkhd thp rl;lk; 115 - 0, QA, R, TA, TD.

,e;j tUlk; Kjy; jhq;fs; itj;jpUf;Fk; midj;J tq;fp fzf;FfisAk;

tUkhd tup gbtj;jpy; jhf;fy; nra;a Ntz;Lk;. NkYk; ,e;j tUlj;jpy;
ele;j nrhj;J guptu;jidAk; fhz;gpf;f Ntz;Lk;.

ve;j tpjkhd ,Og;gPLk; jhd; Ntiy nra;Ak; epWtdj;jpy; ,Ue;J

ngw;why; mij ,ju tUkhdkhf fUjp mjw;F thp fl;l Ntz;Lk.;

tpw;W Kjy; my;yJ nkhj;j tuT &. 1 Nfhbf;F Nky; ,Ue;jhy; fzf;if
fl;lhak; jzpf;ifahsh; rhd;W ngw;W jhd; tUkhd thp gbtk; jhf;fy;
nra;a Ntz;Lk;. njhopy; El;g ty;Ydh;fSf;F &. 50 ,yl;rk; MFk;.

2
tpw;W Kjy; my;yJ njhopy;; Kyk; nkhj;j tuT &. 2 Nfhbf;Fs; ,Ue;J
8% epfu ,yhgk; fhz;;gpj;J mjw;F thp fl;bdhy; me;j tpahghuj;jpw;f;F
Gj;jfk; itj;Jf; nfhs;s Njitapy;iy. mij njhlh;e;J Ie;J
tUlj;jpw;F ,e;j Kiwapy; jhd; gbtk; jhf;fy; nra;a Ntz;Lk;. NkYk;
$l;L; tpahghukhf ,Ue;jhy; gq;F KjYf;fhd tl;b kw;Wk;
gq;Fjhuu;f;Ffhd rk;gsk; jdpahf fopf;f KbahJ. tUkhd thpr; rl;lk;
44AD. NkYk; 8% Fiwthf epfu ,yhgk; my;yJ el;lk; fhz;gpj;jhy;
fl;lhak; jzpf;ifahsh; rhd;W ngw;W jhd; tUkhdthp gbtk; jhf;fy;
nra;aNtz;Lk;;. me;j tpahghuj;jpw;f;F fl;lhak; Gj;jfk; itj;Jf; nfhs;s
Ntz;Lk;.

NkYk; gzkpy;yh guptu;jid Nkw;nfhz;lhy; mjw;f;F 6% epfu ,yhgk;

fhz;;gpj;J mjw;F thp fl;bdhy; NghJk;. NkYk; $l;L; tpahghukhf
,Ue;jhy; gq;F KjYf;fhd tl;b kw;Wk; gq;Fjhuu;f;Ffhd rk;gsk;
jdpahf fopf;f KbahJ. tUkhd thpr; rl;lk; 44AD.

44AE:
njhopy; El;g ty;Ydh;fspd; tUl tUkhdk; & 50 ,yl;r;j;Jf;Fs;
,Ue;jhy; 50% epfu ,yhgk; fhz;gpj;J mjw;F thp fl;bdhy; fzf;F
Gj;jfk; (Fwpg;G NgNuL itj;Jf; nfhs;s) Njitapy;iy.

fduf kw;;Wk; ,yFufruf;F thfdq;f;fSf;;fhd cj;;Njr tUkhdk; khjk;

xd;Wf;F &.7,500
500 cah;j;jgl;Ls;sJ. fduf kw;Wk; ,yFufruf;;F
500/
thfdq;;fSf;fhd Ngjk; ,y;;iy. thpr; rl;lk; 44AE. ,e;j rl;lk; 10;
thfdq;fSf;Fs; itj;;jpUg;;NghUf;;F kl;;Lk; nghUe;;Jk;. NkYk; ruf;F
fduf thfdj;jpd; jpwd; 12 ld;fSf;F Nky; ,Uj;jhy; ld; xd;Wf;F
&.1,000/ tUkhdk; fhl;lNtz;Lk;.

Nkw;gb Gj;jfk; ,y;yhky; 8 rjtpfpj tup fl;LNthUk; mjw;f;Fupa

ml;thd;]; lhf;]; fl;lNtz;Lk;. jtwpdhy; mjw;f;F tl;b fl;l
Ntz;Lk;.

Gjpjhf fk;ngdp njhlq;fp mjpy; njhopy; El;g fz;Lgpbg;Gfis fz;L

gpbj;J ntspapLk; fk;ngdpfSf;F %d;W tUlq;fSf;F 100 rjtpfpjk;
tup tpyf;F mspf;fgLk;. ,e;j rYif fk;ngdp njhlq;fp 7 tUlj;jpw;Fs;
mDgtpj;J nfhs;syhk.;

3
md;gspg;G: &.50,000/- Nky; md;gspg;G ngw;whNyh my;yJ &.50,000/-f;F
Nkyhf kjpg;Gs;s nghUl;fis ,dhkfNth my;yJ kjpg;G Fiwj;J
ngwg;gl;l ve;j tpjkhd nrhj;Njh cwtpdu; ,y;yhj xUtuplk; ,Ue;J
ngw;why; me;j njhifia tUkhdkhf fUjp thp fl;l Ntz;Lk;. ,e;j
rl;l gpupT midj;J tpjkhd thp nrYj;JNthUf;Fk; nghUe;Jk;.
mjhtJ jdpegu; $l;L; tpahghuk; fk;ngdp kw;Wk; bu]l;fSf;Fk;
nghUe;Jk;.

tPl;L thlif tUkhdj;jpy; mjpfgl;rkhf tPl;L flDf;fhd tl;b el;;lk;

&.2,00,000/- fopj;Jnfhs;shyhk;. mjw;F Nky; el;lk; ,Ue;jhy; mij
mLj;j tUlq;fspy; fopj;J nfhs;syhk;.

fl;Lkhd njhopy; nra;gth;fs; mth;fSila tUkhdj;ij Ntiy

Kbe;j rjtpfpjj;jpd; mbg;gilapy; fhz;gpf;f Ntz;Lk;.

tPL fl;b mij njhopyhf nfhz;ltu;fs; tPL fl;b Kbj;jw;fhd

rhd;wpjio ngw;W xU tUlk; tiu mJ tpw;fhky; ,Ue;jhy; mjw;F
thlif tUkhdk; fhl;l Njitapy;iy. xU tUlj;jpw;f;F Nky; tpw;fhky;
,Ue;jhy; mjw;F thlif tuhtpl;lhYk; thlif tUkhdk; fhl;l
Ntz;Lk;.

ve;j xU tpahghu nrytpdKk; &.10,000/- Nky; nuhf;fkhf nrytpl$lhJ.

mt;thW nra;jhy; nrytpdkhf fUjgl khl;lhJ. Kd;djhf ,J
&.20,000/- Mf ,Ue;jJ. ,J jw;nghOJ Fiwf;fgl;Ls;sJ.

ve;j xU tpahghu nrhj;Jk; &.10,000/- Nky; nuhf;fj;jpw;F thq;f $lhJ.

mt;thW nra;jhy; Nja;khd nryT vOj KbahJ.

ve;j xU eguplkpUe;Jk; ve;j xU re;ju;gj;jpYk;; xU Kiw xU ehspy;

&.1,99,999/- Nky; nuhf;f guptu;j;jid nra;a $lhJ. mt;thW nra;jhy;
nuhf;f guptu;j;jid nra;j njhifia tupahf fl;l Ntz;Lk;. ,e;j
rl;lk; gzk; thq;Ftu;f;F kl;LNk nghUe;Jk;. ,e;j rl;lk; tUkhdk;
rPl;L fl;Ljy; md;gspg;G nfhLj;jy; vd midj;J tifahd nuhf;f
guptu;j;jidf;Fk; nghUe;Jk;. rl;l tpjp 269ST.

4
rl;l tpjp 269ST (a):
&.2 ,yl;rk; (m) mjw;Fk; Nky;, xU ehspy;, xNu eghplkpUe;J, xU
tpw;gidg; gl;baYf;Nfh (m) gy gl;bay;fSf;Nfh nuhf;fkhfg; gzk;
ngw;why;, Nkw;gb tpjpapd;gb jz;lidf;Fhpa ghpth;j;jid MFk;.

cjhuzk;:
xU tzpfh; (mjhtJ ePq;fs;), xU ehspy;, xNu eghplkpUe;J, xU
tpw;gidg; gl;baYf;Nfh (Sale Bill) my;yJ gy tpw;gidg;
gl;bay;fSf;fhfNth, &.2,25,000 nuhf;fkhfg;; ngw;why;, jz;lk; (Penalty)
fl;l Ntz;Lk;.

rl;ltpjp 269ST
269 (b):
&.2 ,yl;rk; (m) mjw;Fk; Nky;, xU tpw;gidg; gl;baYf;fhf, xNu
eghplkpUe;J, gy jtizfhf, gy ehl;fspy;, nuhf;fkhfg; gzk;
ngw;why;, Nkw;gb tpjpapd;gb jz;lidf;Fhpa ghpth;j;jid MFk;.

cjhuzk;:
xUtzpfh; (mjhtJ ePq;fs;), xUtUf;F &.4,00,000/- f;F xNu tpw;gidg;
gl;bayhfg; Nghl;L, xU ehSf;F mjpfgl;rk; &.10,000/- tPjk; gy
Njjpfspy;, &.4,00,000/- nuhf;fkhfg; ngw;why;, jz;lk; (Penalty) fl;l
Ntz;Lk;.

rl;l tpjp 269ST

269 (c):
&.2 ,yl;rk; (m) mjw;Fk; Nky;, gy gphpTfspy; gy;NtW tifapyhd
njhlh; tpw;gidg; gl;bay;fSf;F, xNu eghplkpUe;J, xNu
jtidahfNth my;yJ gy jtizfshfNth, nuhf;fkhfg; gzk;
ngw;why;, Nkw;gb tpjpapd; gb jz;lidf;Fhpa ghpth;j;jid MFk;.

cjhuzk;:
xU tzpfh; (mjhtJ ePq;fs;), xU egUf;F, &.1,50,000/- w;F Nriy / Jzp
tpw;gidg; gl;bayhfTk;, &.1,30,000/- f;F jwpf;$yp gl;bayhfTk;,
&.1,20,000/-f;F Jzpapy; fy; gjpj;j $ypg; gl;bayhfTk; Nghl;L,
nkhj;jkhfNth my;yJ gy jtidfshfNth &.4,00,000/- Ak; nuhf;fkhfg;
ngw;why; jz;lk; (Penalty) fl;l Ntz;Lk;. ,J midj;J tzpfg;
gphpTfSf;Fk; nghUe;Jk;.

5
kpf Kf;fpa Fwpg;G:
,e;j rl;lk; ve;j tpjkhd gz gupkhw;wq;fSf;Fk; &.1,99,999/- Nky;
,Ue;jhy; nghUe;Jk;. MfNt gq;Fjhuu;fs; $l;L tpahghukj;jpy; gzk;
vLj;jhNyh my;yJ nfhLj;jhNyh KjyPlhf (Capital) ,Ue;jhYk; ,e;j
rl;lk; nghUe;Jk;. kw;Wk; fk;ngdpfSf;F iluf;lu;fs; gzk;
nfhLj;jhNyh my;yJ vLj;jhNyh thq;fpatu;f;F ,e;j rl;lk; nghUe;Jk;.
MfNt xU ehspy; &.1,99,999/-f;F Nky; gzgupkhw;wk; $lhJ.
269SS / 269ST:

ve;j xU eghplk; ,Ue;J fldhfNth my;yJ Kd;gzkhfNth &.20,000/-

f;F Nky; nuhf;fkhf ngw;whNyh my;yJ nuhf;fkhf jpUg;gp nfhLj;jhNyh
KO njhifiaAk; thpahf fl;l Ntz;Lk;. mirah nrhj;Jf;fs; tpw;Fk;
nghOJ tpw;gth; &.20,000/-f;F Nky; nuhf;fkhf ngw;W nfhz;lhNyh
my;yJ ngw;W nfhz;l gzj;ij nuhf;fkhf jpUg;gpf; nfhLj;J
tpl;lhNyh, thq;fpa (m) jpUg;gpa njhifia mguhjkhf thp fl;l
Ntz;Lk;.
Nkw; gb tpjpapd;gb, fl;l Ntz;ba jz;lj; njhif vt;tsT
njhpAkh....? 100% ( rjtpfpjk;)
mjhtJ,
ePq;fs; nuhf;fkhfg; ngw;w njhif KotijAk; mg;gbNa muRf;F
nrYj;jp tpl Ntz;Lk;.
tUkhd thp rl;lk; 112(A) gphptpd; gb, gq;F re;ijapy; gl;bayplgl;l
gq;Ffs; ePz;l fhy KjyPL nra;J (,uz;L tUlq;fSf;F Nky;)
mtw;iw tpw;Fk; nghOJ mjpy; fpilf;Fk; yhgk; &.1,00,000/- Nky;
,Uj;jhy; me;j njhiff;F 10% thp fl;l Ntz;Lk;. ,J ehs; tiu
mjw;F thp fpilahJ.
nrhj;Jfis jq;fs; trk; 24 khjq;fs; itj;J ,Ue;J tpw;why; mjpy;
,Ue;J fpilf;Fk; yhgk; ePz;l fhy tUkhdkhf fUjp mjw;f;F 20
rjtpfpjk; tup tpjpf;fg;gLk;. Kd;du; ,J 36 khjq;fshf ,Ue;jJ. kjpg;G
$l;L ml;ltiz 01.04.2001 Kjy; fzf;fpy; vLj;J nfhs;sgLk;. Kd;du;
,J 01.04.1981 Mf ,Ue;jJ.

6
Kj;jpiujhs; kjpg;gpw;f;F Fiwthd tpiyapy; mirah nrhj;Jf;fis
thq;fp Kj;jpiujhs; kjpg;gpw;f;F tUkhd tup fl;lNtz;Lk;. me;j
nrhj;ij tpw;Fk; NghJ Kj;jpiujhs; kjpg;ig mlf;f tpiyahf vLj;J
nfhs;shyhk;.

tUkhd thp rl;lk; ( 43 CA,50C & 56):.

nrhj;Jf;fs; thq;Fk; nghOJ Kj;jpiu jhs; kjpg;ig tpl thq;Fk;
nrhj;jpd; tpiy tpj;jpahrk; 5% f;F Fiwthf ,Ug;gpd; mij
tUkhdkhf vLj;Jf; nfhs;s Ntz;lhk;.

jdpegu; my;yJ ,e;J mgptj;j FLk;gk; $l;L Kaw;rpapy;

fl;blq;fSf;F xg;ge;jk; nra;jhy; mjw;F %yjd (Capital Gain) tup nrYj;j
Ntz;Lk;. mij fl;blk; Kbj;jjw;fhd rhd;W ngw;w Mz;by; fl;l
Ntz;Lk;.

mwfl;lisfSf;F mspf;fgLk; ed;nfhilfs; &.2,000/- Nky; ,Ue;jhy;

mij tq;fp guptu;jid %yk; nfhLj;jhy; kl;LNk thpr; rl;lk; 80G
tUkhd tuptpyf;F Nfhu KbAk;. ,J murpay; fl;rpfSf;Fk; nghUe;Jk;.

xU mwfl;lis kw;nwhW mwfl;lisf;F jUk; ed;nfilia

nrytpdkhf fopj;J nfhs;s KbahJ. tUkhdtup rl;lk; 11.

tUkhdtup tpyf;F ngw mwfl;lisfs; tUkhdtup Midau;

mYtyfj;jpy; gjpTnra;a Ntz;Lk;. mjd; Nehf;fq;fis khw;Wk; NghJ
30 ehl;fSf;Fs; Gjpa mwfl;lisahf fUjp tUkhdtup Mizau;
mYtyfj;jpy; gjpT nra;a Ntz;Lk;. mt;thW nra;ahtpby; nryT Nghf
kPjp njhiff;F 30 rjtpfpjk; tup fl;l Ntz;Lk;.

tUkhdtup tpyf;F ngw;w midj;J mwfl;lisfSk; fl;lhak;

tUkhdtup gbtk; Fwpg;gpl;l fhyj;Jf;Fs; jhf;fy; nra;a Ntz;Lk;.
mt;thW nra;ahtpby; me;j tUlj;jpw;F tUkhdtup tpyf;F fpilahJ.

mwf;fl;lisfs; jhq;fs; nra;Ak; nrytpdq;fSf;F tUkhd thp gpbj;jk;

nra;a Ntz;b ,Ue;jhy; thp gpbj;jk; nra;a Ntz;Lk;. ve;j XU
nrytpdKk; &.10,000/- Nky; nuhf;fkhf nryT nra;a $lhJ.

7
tUkhdtup rl;lk; 234F d; gb tUkhdtup gbtj;ij mjw;Fupa
Fwpg;gpl;l fhyj;jpw;f;Fs; jhf;fy; nra;ahtpby; &.5,000/- murhq;fj;jpw;f;F
fl;lzkhf nrYj;j Ntz;Lk;. NkYk; brk;gu; khjj;jpw;Fs jhf;fy;
nra;ahtpby; &.10,000/- murhq;fj;jpw;f;F fl;lzkhf nrYj;j Ntz;Lk;.
jdpegh; $l;L tpahghuk; fl;lha jzpf;if ,y;iynad;why; - 31/07/2018
jzpf;if nra;agLk; fzf;Ffs; - 30/09/2018

Mbl;lNuh, tq;fpNah my;yJ kjPg;gPl;lhsNuh tUkhdtup

mYtyfj;jpw;F jtwhd jfty; mspj;jhy; &.10,000/- mguhjk;
tpjpf;fgLk;.

tUkhd tup mYtyfj;jpy; ,Ue;J Nrhjid Nkw;f;nfhz;lhy; 10

tUlq;fSf;F cz;lhd fzf;F tpguq;fis Nfl;ghu;fs;. Kd;du; ,J 7
tUlq;fshf ,Ue;jJ.

jdpegu; my;yJ ,e;J mgptj;j FLk;gk; khjk; xd;Wf;F &.50,000/-

FbapUf;Fk; kidfSf;F thlif nrYj;jpdhy; mjw;F fl;lhak;
tupgpbj;jk; nra;aNtz;Lk;.

mf;Nlhgu; khjj;jpw;;F Kd; thq;Fk; ,ae;jpuq;fSf;F 20% $Ljy;

Nja;khdk; fpilf;Fk;. mf;Nlhgupy; ,Ue;J thq;Fk; ,ae;jpuq;fSf;F 10%
$Ljy; Nja;khdk; me;j tUlj;jpYk; mLj;j tUlj;jpy; 10% $Ljy;
Nja;khdk; fpilf;Fk;.

ntsp ehl;bdu;f;F nfhLf;Fk; ve;j njhifahf ,Ue;jhYk; gbtk;

15CA/15CB jhf;fy; nra;a Ntz;Lk;. gbtk; jhf;fy; nra;ahky; gzk;
nrYj;jpdhNyh my;yJ gbtj;jpy; jtwhd jfty; nfhLj;jhNyh
mguhjk; tpjpf;fgLk;. ,e;jr; rl;lk; 01.06.2015 Kjy; eilKiwf;F
tUfpwJ.

ntspehl;by; cs;s nrhj;Jfis Kiwahf tUkhd tup gbtj;jpy;

njuptpj;J mjw;Fz;lhd tupia ,e;jpahtpy; nrYj;j Ntz;Lk;.
mt;thW nrYj;jhky; tUkhd tup Jiw fz;Lgpbj;jhy; “10”tUl
fLq;fhty; jz;lidAk; 300% mguhjk; nrYj;j NeupLk;. NkYk; 30% tup
t#ypf;fgLk;. ,tu;fs; tUkhdtup rkurjPu;ghaj;ij mDf mDkjp
fpilahJ.

8
tUkhdthpgpbj;jk:
jk:;
jk
tUkhdthp gpbj;jk; nra;ahtpby; mjw;f;fhd nkhj;;j nrytpdj;jpy; 30%
nrytpdkhf fUjg;glkhl;lhJ. mNj rkak; me;j thpia tUkhdthp
gbtk; jhf;fy; nra;Ak; Njjpf;Fs; nrYj;jptpl;lhy; me;j nrytpdk;
nrytpdkhfNt fUjg;gLk;. mjw;f;Fz;lhd tl;b njhif khjk;
xd;Wf;;F 1.5% MFk;.

tUkhdthp gpbj;jk; nra;J mij Fwpg;gpl;l fhyj;jpw;Fs; fl;l

jtwpdhy; jq;fs; kPJ Fw;wtpay; eilKiw rl;lj;jpd; gb eltbf;if
vLf;fgLk;.

•ruf;F thfdj;ij gad; gL;j;Jk; NghJ thfd cupikahsupd; PAN card

efy; fl;lhak; ngw Ntz;Lk;.
•ruf;F thfdj;jpd; thlifia TDS returny; fl;lhakhf njupagLj;j
Ntz;;Lk;.
ruf;F thfdj;jpd; cupikahsu; $l;L tpahghukhfNth my;yJ
fk;ngdpfshNth ,Ue;jhy; fl;lhak; TDS gpbj;jk; nra;a Ntz;Lk;. jdp
eguhf ,Ue;jhy; jd;dplk; 10 ruf;F thfdq;fSf;F Nky; ,y;iy vd
vOjp thq;f Ntz;Lk;.

tup gpbj;jij mjw;f;fhd gbtj;ij fhyjhkjkhf jhf;fy; nra;jhy; ehs;

xd;Wf;F &.200 fl;lzk; fl;lhak; tRypf;fg;gLk;. ,jw;f;F ve;j tpjkhd
rYifAk; fpilahJ.

tUkhd thp rl;lk; k 54 EC:.

mirah nrhj;Jf;fs; tpw;Fk; nghOJ mjpy; fpilf;Fk; ,yhgj;jpw;F thp
fl;lhky; ,Uf;f gj;jpuq;fspy; KjyPL nra;J te;Njhk;. ,e;j gj;jpu
Kjph;T fhyk; 3;; Mz;Lfspy; ,Ue;J 5 Mz;Lfshf khw;wg;gl;Ls;sd.

tUkhd thp rl;lk; 16 & 17:.

rk;gs jhuh;fSf;F epue;ju fopT &.40,000/- mDkjpf;fg;gl;Ls;sJ. NkYk;
kUe;Jt nryT &.15,000/- kw;Wk; Nghf;Ftuj;J nryT &.19,200/- ,e;j
tUlk; Kjy; fpilahJ.

9
tUkhd thp rl;lk;
k 115 BBE:.
tUkhdk; ve;j tifapy; (,dk;) ,Ue;J te;jJ vd nrhy;y ,ayhtpby;
mjw;F 60% thp fl;l Ntz;Lk;;. ,e;j njhiff;F ve;jtpjkhd fopNth
my;yJ nrytpdNkh mDkjpf;f ,ayhJ.

tUkhd thp rl;lk;k 80 D:.

kUe;Jt fhg;gPLf;fhd fopTfs; &gha;
FLk;g cWg;gpdh;fs; (60 taJf;Fs;) - 25,000/-
FLk;g cWg;gpdh;fs; (60 taJf;F Nky;) – 50,000/-
ngw;Nwhh;fSf;F (60 taJf;Fs;) - 1,00,000/-
ngw;Nwhh;fSf;F (60 taJf;F Nky;) - 1,00,000/-

k 80 TTA/TTB:.
tUkhd thp rl;lk;
%j;j Fbkf;fSf;F tq;fp, jghy;Jiw kw;Wk; $l;LwT tq;fpfspy; ,Ue;J
ngwg;gLk; tl;bf;F &.50,000/- tiu tUkhdj;jpy; ,Ue;J fopj;J
nfhs;syhk; kw;wth;fSf;F ,e;j fopT &.10,000/- kl;LNk.

tUkhd thp thp rl;lk; 271 FA:.

tUkhdthp mYtyfj;jpw;F Njitg;gLk; gbtbq;fs; Fwpg;gpl;l
fhynfLTf;Fs; jhf;fy; nra;ahtpby; ehs; xd;Wf;F &.500/- mguhjk;
tpjpf;fg;gLk;;.

tUkhdthp mYtyfj;jpy; ,Ue;J tUk; Nfhug;gLk; jfty;fs; Fwpg;gpl;l

fhyj;jpw;Fs; nfhLf;f jtwpdhy; xU ehSf;F &.1,000/- mguhjk; nrYj;j
NehpLk;.

tUkhdthp rl;lk; 2 (22) (e):.

gq;F re;ijapy; gl;bapyplglhj fk;ngdpfs; mij eph;tfpf;Fk;
gq;Fjhuh;fSf;F fld; nfhLj;jhy; mij gq;F <T njhifahf nfhz;L
epWtdj;jpw;F 30% thp tpjpf;fg;gLk;.

Nja;khd tpfpjk; 2017-2018k; fzf;F Kjy; gioa tpfpjj;jpw;F kpfTk;

Fiwf;fg;gl;Ls;sJ.

10
 Status of Recipients

Firm/
If exceeding
Nature of Payments Individual/HUF Domestic
per annum
company

1. tl;b(sec. 194A) 5,000 10% 10%

2.xg;ge;jfhuhh; Jizxg;ge;jfhuhh; - yhhp
jtpu(sec. 194C) 1,00,000 1% 2%

3. fkprd;/ juF (sec. 194H) 15,000 5% 5%

4. thlif (sec. 194I)

,ae;jpuk; 1,80,000 2% 2%
1,80,000
fl;blk; 10% 10%

5. njhopy; Kiw my;yJ njhopy;

El;gNrit(sec 194J) 30,000 10% 10%

Kjyhsp jdJ gq;fhd njhopyhspapd; tUq;fhy itg;G epjpf;F 12%

Nky; nfhLj;jhy; mJ njhopyhsh;fspd; tUkhdkhf fUjg;gLk;.
fhyhz;L RETURN jhf;fy; nra;a Ntz;ba Njjpfs:-
April - June – 31st July
July - Sep – 31st Oct
Oct -Dec – 31st Jan
Jan - Mar –31st May
tUkhdthp RETURN jhf;fy; nra;a filrp ehs; :-
•jdpegH> $l;;Lf;; FLk;gk; kw;Wk;; Firm
(fl;;lha jzpf;iff;F cl;;glhjtHfs;); - 31st July
(fl;lha jzpf;;iff;F cl;;gl;ltHfs;) – 30th September
•fk;ngdpfs; - 30th September

11
mguhjk;
guhjk-
tUkhdj;ij Fiwj;J fhz;gpj;jhy; thpapy; 50% mguhjk; tpjpfg;gLk;.
tUkhdj;ij fzf;fpLk; NghJ jtwhd jfty; nfhLj;J mij tUkhd
thpj;Jiwapdh; fz;Lgpbj;jhy; thpapy; 200% mguhjk; tpjpfg;gLk;.

jpUk;g ngWk; tUkhd thpf;F 9% tl;b toq;fg;gLk;.

tUkhd thp gbtk; jhf;fy; nra;Ak; NghJ VjhtJ jtW ,ioj;J

,Ue;jhy; me;j gbtj;ij kWjhf;fy; nra;ayhk;. ,e;J trjp tUlk;
Kbe;J xU tUl fhyj;jpw;Fs;Nsh my;yJ tUkhdthp mYtfj;jhy;
tUkhdj;ij rhpghh;j;J mjw;F fzf;fPL nra;tjw;F Kd;Ngh ,Uf;f
Ntz;Lk;.

tUlhe;jpu jfty; gbtk; %yk; jfty;fs; ngwg;gl;L mjpy; tUkhd thp

gbtk; jhf;fy; nra;ahjth;fSf;F tUkhdthp mYtyfj;jpy; ,Ue;J
fbjk; tUk;. fPo;fz;l tpguq;fs; Nrfhpf;fg; gLfpd;wd

gzkhf Nrkpg;G tq;fp fzf;fpy; nrYj;jpdhy; &. 10 ,yl;rk;

fld; ml;ilf;F tUlj;jpw;F nrYj;jpdhy; &. 2 ,yl;rk;
Mutual Fund – y; KjyPL nra;jhy; &. 2 ,yl;rk;
fld; gj;jpuq;fspy; KjyPL nra;jhy; &. 5 ,yl;rk;
gq;F th;j;jfj;jpy; <Lgl;lhy; &. 1 ,yl;rk;
mirah nrhj;Jf;fs; thq;fpdhy; &. 30 ,yl;rk;
,e;jpa hprh;T tq;fp gj;jpuq;fspy; KjyPL nra;jhy; &. 5 ,yl;rk;
tq;fp elg;G fzf;fpy; gzk; nrYj;jpdhy; my;yJ &. 50 ,yl;rk;
gzk; vLj;jhNyh

jq;fSila fzf;ffis Mbl;lh; mYtyfj;jpy; 15.06.2018 - f;Fs;

nfhLf;Fk;gb Nfl;Lf; nfhs;fpNwhk;.
NkYk; tptuq;;fSf;F Mbl;lh; mYtyfj;ijj; njhlh;G nfhs;sTk;;.

,g;gbf;F,
(S. KEERTHIRAJAN))

12