1 / 6

12 Tax Matters कर से संबधित मामले

12 Tax Matters कर से संबधित मामले.

willow
Download Presentation

12 Tax Matters कर से संबधित मामले

An Image/Link below is provided (as is) to download presentation Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author. Content is provided to you AS IS for your information and personal use only. Download presentation by click this link. While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server. During download, if you can't get a presentation, the file might be deleted by the publisher.

E N D

Presentation Transcript

  1. 12 Tax Mattersकर से संबधित मामले

  2. 12.1 Exemptions to donorsदानदाताओ को छूट1. Under 80G – 50% exemption from income subject to a ceiling of 10% of the total income.80GdsvarxZr & dqyvk; ds50% rdvk; djesaNwVijUrqlhekdqyvk; dk 10 %2.Under 80GGA – 100% exemption from income from other than business / professional income80GGA dsvarxZr– 100% NwV ] fdlhxSjO;olk; ;k xSjO;kikjlsizkIrvk; ij3.Under 35AC – 100% exemption from income from business / professional income.35ACdsvarxZr100% NwV] fdlhO;kolk; ;k O;kikjlsizkIrvk; ij4.Under 35CCA – 100% exemption for rural development.35CCAdsvarxZr100% NwV ] xzkefodkl ds fy,5.Under 35CCB – 100% exemption from for conservation of natural resources.35CCBdsvarxZr100% NwV ] izkdzfrdlalk/kuksa ds laj{k.k ds fy, RSB-TRAINING-SESSION ON ACCOUNTS

  3. 12.2Exemptions to voluntary organizationsLo;alsoklaLFkkvksadksNwV1. To spend 85% of its income in any financial year on the objects of the organization. If spent less than 85% the short fall is liable for income tax. The same may be accumulated up to 5 years also with information to the IT department in the ITR. laxBuviuhvk; dk85% fdlhHkhfoRrh; o”kZesavius m}s’; ij [kpZdjldrsgaSAvxj85% ls de [kpZfd;kx;krks ml dehijvk;djnsukgksxk A ysfdumls 5 lkyrdlafprdjldrsgSavk;djfoHkkxdksITResalwfprdjdsaA2. Corpus donation / endowment donations are capital contributions & should not be included to compute the total income of the organization.Lkexzfuf/k @ m}s’; fu/kkZfjrnkudkslaxBu dh dqyvk; esa’kkfeyughafd;ktkukpkfg,A RSB-TRAINING-SESSION ON ACCOUNTS

  4. 3. Exemption from VATif its sales / purchase in a year does not exceed limit prescribed by the state Govt.VATlsNwV] vxjizfro”kZfcdzh@ [kjhnjkT; ljdkj }kjk fu/kkZfjrlheklsvf/kdughagSA4. Organizations involved in relief work of the needy are 100% exempt from custom duty on the import of items such as food, medicine, clothing and blankets.jkgrdk;Zesa ’kkfeylaxBudksHkkstu] nok] diMsvkSjdacytSlsoLrqvksadsvk;krijlhek ’kqYdls 100 %NwVgSA5. Exemption under section 197 of IT Act 1961 for no deduction of tax or deduction of tax at lower rate agnist the order of the jurisdictional assessing officer vkbZVh dh /kkjk 197 dsrgrvkSjvf/kfu;e 1961 esadj dh dVkSrh u djus ;k dj dh dVkSrh de njijdjuslslacaf/krgSA RSB-TRAINING-SESSION ON ACCOUNTS

  5. 12.3 Legal (Applicable Laws) क़ानूनी (लागू कानून)1.Income Tax Act. 1961vk;djvf/kfu;e 19612. Public Trust Act of various States.fofHkUujkT;ksa ds yksdU;klvf/kfu;e3. Societies Registration Act 1860./ State lawlkslkbVhiathdj.kvf/kfu;e 18604. Indian Companies Act 1956 Section 25.Hkkjrh; daEiuhvf/kfu;e 1956 dh /kkjk 255. Foreign Contribution (Regulation) Act 2010fons’kh ;ksxnku( fofu;eu) vf/kfu;e 20106. Commercial Tax Laws oSVvf/kfu;e7. RTI Act 1960 lwpukizkfIrdsvf/kdkj8. Juvenile Act 1960ckydSnhdkuwu 160 RSB-TRAINING-SESSION ON ACCOUNTS

  6. 12.4 Submission of Returnsविवरणी प्रस्तुत करनाFiling of annual Tax return and audited financial statements with.वार्षिक टैक्स रिटर्न और अंकेक्षित वित्तीय वृत्त की पेशकश .1. Charity commissioner/sub registrars for trusts.VªLVksadsfy, pSfjVhvk;qDrlcjftLVªkj2. Registrar of Societies .lkslkbVh ds fy, lkslkbVhdkjftLVªkj3. Income Tax Department.vk;djfoHkkx4. Ministry of Home Affairs (for FCRA accounts)x`gea=kky; (,Q lhvkj, [kkrksa ds fy, ) RSB-TRAINING-SESSION ON ACCOUNTS

More Related