DAKSHIN HARYANA BIJLI VITRAN NIGAM



DAKSHIN HARYANA BIJLI VITRAN NIGAMFromChief Accounts OfficerDHBVN ,HisarTo All Officer/Officials of DHBVN (by Name)__________________________________Memo No. CH-_____________ I.Tax/CAO/EAD/DHBVN Dated _________Subject:-Deduction of Income Tax at source under Section 192 of Income Tax Act for the financial year 2020-21.As per Income Tax Act, Income Tax is leviable annually for each financial year commencing on the 1st day of April and ending of the 31st March of following year. In the case of Salaries, payment of tax is effected by deducting at source and under Section 192 of Income Tax Act, 1961, it is the duty of any person responsible for paying any income chargeable under the head ‘ Salaries’ to deduct the tax at the rate appropriate to the estimated salary of the year after allowing the permissible deduction.It may specifically be noted that no deduction, whatsoever, allowed on the transactions of savings not carrying an authentic proof. It is therefore obligatory for all the assesses to ensure that photo copies of all documents, duly attested in duplicate are attached with the income tax statement to be submitted to this office in respect of the savings against which the rebate is claimed.Also, as per Sec 115BAC inserted by Finance Act, 2020, option has been given to pay tax as per new slab rate (Optional tax regime) on the total income computed without claiming any deduction/exemptions applicable from FY 2020-21 (AY 2021-22). Below table summarize tax rates as per optional tax regime Vs old rates:-Total Income (Rs.)Existing Tax Rate (%)*New Tax Rates (Optional) (%)*0-2,50,0000%0%2,50,001-5,00,0005%5%5,00,001-7,50,00020%10%7,50,001-10,00,00020%15%10,00,001-12,50,00030%20%12,50,001-15-00-00030%25%15,00,001 and above30%30%* There is an additional 4% Health & Education Cass that needs to be paid on every front.Further, rebate of income tax i.e. up to Rs. 12,500, if total income does not exceed Rs. 5,00,000 and Health & Education Cess @4% also remains unchanged and equally applicable even if employee choose to opt for new tax regime (Optional). The Government has extended the last date for tax saving and investments for FY 2019-20 from March 31, 2020 to 31st July, 2020. The tax-saving investments done during April, 2020 –July, 2020 will be eligible for deduction either in FY 2019-20 or FY 2020-21. You have an option in which Financial year you want to claim deduction. But care should be taken that no double deduction across both years is claimed on the same investment.Some of the silent points of new tax regime (Optional) are mentioned below:Each financial year, the employee will have to submit option to choose either the existing income tax regime or new tax regime (optional)Option once exercised cannot be modified during the year. However, it can modify at the start of the next financial year.All deductions allowed previously under chapter VI-A, deductions allowed u/s 24 (interest on borrowed capital/income from House Property) etc. will have to forgo except-deduction u/s 80 CCD (2).Various other allowances/investments will not be eligible for claiming deduction/exemption.It is also worthwhile to mention that in case Option form (Annexure-A) not received by the due date in respect of any employee, it shall be presumed that such employee is not willing to opt for new tax regime and Income tax will be deducted as per tax slab meant for existing Income tax regime.Therefore, all Officers/Officials are requested to send their duly completed and verified option form (whichever beneficial) so as to reach the undersigned latest by 24th December, 2020, enabling to deduct the tax from the monthly salary as per option exercised in proportion to the estimated salary of the year Apart from above, it is also requested to submit their details of saving and investment etc. if any, with the supporting documents in the prescribed form, who opted to continue with existing tax regime.Over and above it is also mentioned that under Section 206-AA, it is compulsory for all to furnish PAN to the deductor even through the tax payable is NIL. Such employee, who have not yet obtained PAN should apply for it immediately and intimate same as early as possible. It may be noted if any employee fails to furnish his/her PAN then TDS will be deducted at higher rate.The above instruction may kindly be followed meticulously in order to avoid any complication with regard to payment of income tax at any stage.DA-Blank Performa of Income Tax Statement separately for either old tax regime or new tax regime.Particulars of Income other than salary Certificate of Income from self-occupied house/propertyCertificate for re-imbursement of Electricity units Certificate for salary and Income Tax by other DDO (if applicable)Local Outdoor Duty Allowance Certificate HRA certificate of rented/own houseApplication for opting/intimating new tax slab/Regime u/s Sec. 115BAC for FY 2020-21 (Annexure-A)Account officer/EADFor Chief Accounts OfficerDHBVN, Hisar(Applicable for Employees opting Old Tax Regime/slab)Employee’s Code No. __________________INCOME TAX STATEMENT OF SHRI _________________________________________________DESIGNATION ____________________ O/o ______________________________________ DHBVN, FOR FINANCIAL YEAR 2020-21 (ASSESSMENT YEAR 2021-22)Permanent Account No. (PAN) Contact No.____________________Sr.No.DescriptionFor officer’s useFor officer’s useFor office usePay & AllowanceRate per monthPeriod(?)(?)FromTo1 PayGrade Pay2Special Pay 3Personal pay4Pension 5Child Edu. All.(Less Rs.100 per month per child,Upto 2 Child )6Fixed medical allowance 7Electricity allowance 8Honorarium 9Production Bonus 10Cash Incentive/ Diwali Token 10 ATransport Allowance/Sloda (Less Rs.3200 p.m. only for disabled employees)10BReimbursement of other Medical Expenses on Treatment from unapproved hospitals11One month’s salary in lieu of LTCRs. Received during M/O11 ACPF (Employer’s Contribution)/ NPS12Any other Allowance not covered under above/Interim Relief13Arrears of above, if any 14Total of 1 to 13 “A”15Add 7.5% of total 'A' above where rent free accommodation or accommodation on concessional rent was provided (for a part of year the calculation be made proportionately) for stations other than Faridabad, Delhi (15%) & Panchkula. In case of posting at Faridabad, Delhi, Gurgoan & Panchkula, it will be added@10% oftable 'A' above.a7.5% / 10% of “A”bLess : License feecBalance 16DA / ADA Arrear of DA/ADA Total 17(a) Leave encashment in excess of Rs 3,00,000.00 (U/S. I0/I0 AA)(b)DCRG in excess of Rs. 20,00,000 (c)Commutation of Pension (U/S. I0(I0A))18 (a)Perquisites-Concessional interest of loans(taxable) (In r/o interest rate of SBI on the 1st day of previous year)18 (b)Perquisites for providing Nigam’s vehicle for the period to Rs. 1800+900 per month (if cubic capacity of vehicle is up to 1.6 LTR) and 2400+900/per month (if cubic capacity of vehicle is above 1.6 Ltr)(Nothing is deductible in respect of any amount recovered from the employee)18(c)Contribution made to the account of the employee by the employer––(to the extent it exceeds Rs. 7,50,000)(from FY 2020)(a) in a recognised provident fund; (b) scheme referred to in?sec. 80CCD(1) i.e. NPS; and (c) approved superannuation fund19 (a)Actual H. Rent Allowance received = Rs ……….Less: (minimum of the following U/S 10 (3 A):(HR Receipt + PAN of Landlord is mandatory)i) Actual H.R. A received during the period. ii) 50% (Delhi)/40% (others) of salary (Pay + D.A) during the period iii) HR paid in excess of 10% of salary (Pay + DA) during the period = Rs. ………………..(b)Add full H. R. A. Received for residing in own house or relative house when no rent paid.20Total Salary Income (1 to 19)Less : Standard Deduction Rs.50000/- or the amount of salary, whichever is less:5000050000Total Salary Income21Add any other income (Detail in Form 12C) 22Accrued interest on NSCs/FD/Bank savings/Investment etc. 23Deposits encashed under NSS along with interest during Financial Year 2020-2124Less: Accrued / Actual Paid interest on HBA under Section ________ (Annexure – V) 25Gross Total Income (20+21+22+23 - 24)26Deduction under Section 80-C, 80-CCC and 80-CCD (Maximum admissible up to Rs. 1,50,000.00) (Detail of each and Proof thereof to be attached)1) Life Insurance i) LIC (Salary saving scheme)ii) LIC (Direct Payment)Policy No.Amount InsuredPremium %iii) Payment of deferred annuity plan of LIC (i.e. Jeewan Dhara & Jeewan Akshay plan of LIC, New Jeewn Dhara & Jeewan Aksay )PLIII-GPF contribution A/C No.III-CTD, Deposits in 10 Years A/c or 15 years in Post OfficeName & A/c No.Particulars RelationshipA/c No.IV) Subscription to any unit of notified mutual fund or UTI under any plan formulated in accordance with equity linked saving scheme will be permissible.V – ULIP OF UTI & LIC_____________________ Rs.__________________________VI – Public Provident Fund A/c No. ___________________ Rs______________VII- Certified that I have purchase the following NSCs in my name or in the name of my spouse my minor children out of my income (if the spouse in employed, the benefit shall be given only first name person)Issued No. & Serial NO. of NSCDate of purchase Amount VIII – Certified that I had purchased the following NSCs VIII & NSCs IX issued in my name out of savings. These have not been en cashed so far and the interest accrued thereof is to be treated as income and re-invested. I am entitled for deductions U/S 80 C of the income Tax Act as under:-Sr. No.Issued No. and Sr. No. of NSCDate of purchase Face value of NSC certifiedYear IX – Actual repayment of loans during the financial year for purchase / construction of house completed (Proof of repayment of loan from institutions and proof of completion of house from the authorities (HUDA / Municipal Committee / Corporation) should be attached without which no benefit of repayment of loan will be allowed.)X- Subscription towards share & debentures in eligible issue of capital and units of the infrastructure such as under section 80 C.Sr. No. Particular of subscription DateName XI (a) – Amount paid as tuition fee of the children (Admissible upto two children only) – (proof to be attached)XII-Deductions under 80 CCC – Annuity plan of Insurance companies XIII – Deduction CPF/NPS Employee’s Contribution(Restricted to 10% of Pay + A.D.A. drawn during FY 2020-21)TotalTotal of 26 (1 to XIII) to be restricted to Rs. 1,50,000/- in case of saving under Section 80C, 80 CCC and 80CCD(1). 27(80 CCD)CPF/ NPS Employer’s Contribution (Restricted to 10% of Pay+ADA drawn during FY 20-21)2880 CCD, National Pension Scheme – NPS Rs 50,000 additional tax benefit (for NPS Tier 1 account)29Less –Further deductions admissible under the following Sec.A80-D (Medical Insurance Premium) maximum General deduction upto 25000 (Additional deduction for Medical Expenses for Sr. Citizen maximum upto 50000)B80-DD (75000/ (40%)/1.25 Lac for 80%)(Deductions in respect of maintenance including medical treatment of handicapped dependent) 80-DDB Medical Treatment of specified diseases (Maximum 40000 other /100000 Senior Citizen)C80-E (Deductions in respect of interest on loan taken for higher education)(Upto first 8 Yrs)D80-EE Addl. Deduction in r/o interest on loan taken for residential House Property. Max 50000(sanctioned FY 2016-17) or80-EEA Deduction in r/o interest on loan taken for acquiring residential House Property (Max 150000) (Sanctioned F.Y. 2019-20) (Stamp Duty Value upto 45Lks, No other Residential house as on the date of sanction of loan i.e. First Time Home Buyer) E80-G (Deductions in respect of Donation to PM/Governor/CM Relief Fund donation can be given in cash or cheque or draft. No deduction shall be allowed in respect of donation in cash exceeding 2000)F80 TTA/TTB (80TTB for Senior Citizen)(10000/50000)G80-U (Deductions in the case of permanent physical disability (Including blindness)(75000/125000)30Total Deductions 31Net Taxable Income (25-30) if any:32Income Tax:- Upto Rs 2.5 Lk (upto age 60 yrs)Upto Rs. 3 Lk (Sr. Citizen ≥60 yrs upto 80 yrs) Upto Rs.5Lk (Super senior citizen ≥80 yrs) NILNILOld Tax RegimeRateRs. 2.5 Lk /3 Lk/5 Lk to Rs.5 Lk5%Rs. 5 Lk to Rs.10 Lk20%Above Rs. 10 Lk30%--------- 33Total Income Tax 34Less: Rebate u/s 87A (if applicable*)(upto 12500) 35aAdd : Surcharge (if any) 35bAdd : 4% Health & Edu. Cess on Col. No.(33-34+35a)36Total Income Tax Payable (Col. 33- 34 + 35) 37Income tax already recovered By DHBVN(b) By other offices (Proof of concerned office to be attached) Total (a) + (b) 38Balance Tax to be recovered: ( Col 36 – Col 37) Signature of the Employee 12 /2*Section 87-A – A rebate of Rs. 12500/- or the amount of tax payable, whichever is lower to an individual taxpayer, resident in India, whose total taxable income not exceeding Rs. 5,00,000/-Certified that I have not been provided with any motor car/ motor cycle/ scooter or other moped for use otherwise than wholly or exclusively for performance of my official duties.ORCertified that Motor Car, Jeep, Tata Sumo No. ____________________ having cubic capacity of engine up to 1.6 liter has been provided to me for the period w.e.f. _________ to ___________ by the Nigam partly for official use and partly for private use.Certified that the local outdoor duty allowance/ special allowance paid to me for the period_____________ to _________________ has been fully spent on the performance of my official duties within a radius of 8 KM from the place of my duty and has not resulted to be source of profit.I am residing in rent free/Concessional Nigam's/Govt. accommodation/quarter/Kothi No.___________________ since________________.Certified that I am living in rented/own house________________________________(Address)Certified that the deposits under NSS were made out of income chargeable to tax and deposits, if any of previous years encashed during the F.Y. 2020-21 have been included in the income alongwith interest thereof.Certified that the deposits under NSC/ CTD/ULIP/LIC/Mutual Funds, ULIIPIF, PLI/Infrastructure Bonds etc. were made out of income chargeable to tax.Certified that the house property for which loss/accrued interest on borrowed loan has been claimed is fully self occupied.Certified that I have never claimed benefit of accrued Interest on HBA earlier.Certified that I have filed my income tax return (Saral Form) for the previous years including financial year 2019-20 (Assessment year 2020-21) with the income tax department in time, if applicable.Signature of Assessee _________________________Full Name & Designation _______________________Office Address _______________________________Residential Address ___________________________ToThe Accounts Officer/EAD,DHBVN, Vidyut Sadan,Vidyut Nagar, Hisar. Annexure-IFORM NO. 12C(See rule 26B)Form for sending particulars of income under section 192(2B) for the year ending 31st March, 2021Name and address of the employee:Permanent Account Number:(As allotted by Income Tax Deptt.)Residential status:Particulars of income (not being loss)under any other than “salaries”Received in the financial yearRs.__________________Interest on Securities:Rs. __________________Income from house property: Rs. __________________Profits and gains of Rs. __________________business or professionCapital gains Rs. __________________Income from other sources:Dividends:Rs. ____________Interest:Rs. ____________ (Above 10000/- on Saving A/c u/s 80-TTA)Other incomesRs. ____________(specify) Rs. _____________________Aggregate of sub-items (i) to (v) of item 4Total Rs. _____________Tax (deducted at source (enclose) certificate(s) issued under section 203).Place: _____________Date: ______________Signature of the employeeVerificationI, ______________________________________ do hereby declare that what is stated above is true to the best of my knowledge and belief.Place: _____________Date: ______________Signature of the employeeAnnexure-II House Rent Certificate (Period from ……………. To……………….) 1. Certified that I have not been provided with any Govt. accommodation. Further neither has any such residential accommodation been allotted to me nor does any residence earmarked for me is lying vacant or on account of non-occupation by me stand allotted to any other officer. I have also not refused any such accommodation during the period in respect of which house rent allowance is claimed. Also I have not during any portion of the month under view occupied any possession of rented house belonging either to State Govt. or to DHBVNL nor to any other Govt. or autonomous organization except for the days that I have been on tour. 2. I certify that no Nigam accommodation or rent free accommodation has been allotted to me or my spouse by any Department or Organization under Haryana Government or any other Government upto 20 kms outer limits of the Municipal limit of place of my posting.3. I Certify that I am not residing in a Government accommodation or rent free accommodation allotted to any member of my family, by any Department or Organization under Haryana Government or any other Government upto 20 kms outer limits of the Municipal limit of place of my posting.4. I certify that I am residing in a rented house and have paid Rs. ___________ as rent for the month of ________________ for House No._________ Street __________ Sector ________ City _____________ and no portion of accommodation for which house rent allowance is claimed was sublet and that rent paid was exclusive of water and electricity charges and of any furniture gadgets, electrical or other appliances and crockery.5. I certify that I am not sharing any accommodation for which house rent allowance has been claimed.6. I certify that my husband/wife is not employed, is employed, but is not posted at the same station where I am posted and is not actually residing with me. OR I certify that my husband/wife is residing with me. He/She is an employee of _____________________________and he/she has not been provided with free house but He/She is drawing house rent allowance and/or rent free concession altogether Rs. __________(Rupees __________________________________) P.M. Date : ______________ (Signature) __________________ Name & Desi._________________Office Name__________________Annexure-IIICONSOLIDATED HOUSE RENT CERTIFICATE FOR THE CALENDAR YEAR 2020 AND ONWARDS (TO BE FURNISHED BY THOSE EMPLOYESS LIVING IN THER OWN HOUSE OR IN THE HOUSE OF THE RELATIVES) (1-1-2020 to 31-12-2020)Certified that I have not been provided with any Govt./DHBVN Accommodation. Further neither has any such residential accommodation been allotted to me nor does any residence earmarked for me is lying vacant or on account of non-occupation by me stand allotted to any other officer. I have also not refused any such accommodation during the period in respect of which rent allowance is claimed. Also I have not during any portion of the month under review occupied any portion of rented house belonging either to State Govt. or to DHBVNL nor to any other Govt. or autonomous organization except for the days that I lave been on tour.I further certify that I am residing in House No.______ Sector ______ Station_____ which is owned by me/by parents/wife/some of undivided family.I certify that my spouse/son/daughter/parents are not drawing any house rent allowance from central/State Govt./Autonomous bodies or body corporate boards etc.OR3-AI certify that my spouse/son/daughter/parents are employed in _______ and are drawing house rent allowance of Rs _________ although they are residing with me.Note: -Give details of the family members and house rent drawn by them along with pay escalated pay with names of their organization.Sr. No.NameRelationshipPay (escalated pay)Amount of House rent drawnName of the Organization / DepartmentAlso indicate scale of pay and date of increment.Note: -In cases falling under Sr. No. 3-A above assessment of rental value of own house from the Committee Constituted by the Board/Nigam should also be attached.(SIGNATURE OF THE APPLICANT)Name: __________________________Designation: _____________________Office of the: _____________________Annexure-IVDAKSHIN HARYANA BIJLI VITRAN NIGAM LTD.CERTIFICATE FOR REIMBURSEMENT OF ELECTRICITY CHARGES FOR THE PERIOD FROM JANUARY 2020 TO DECEMBER 2020.I ___________________________ S/o / W/o / D/o _______________________ working as ____________________employed in the office of _______________.Certify as under:-(Strike out which is not applicable under Item No. ?)That I am residing in my own/family member/Govt. House No. _________ Sector/Mohalla _______________ City ________________. The Electricity connection installed in the said house is in my name in the name of my family member ______________________________________ (name) & the electricity enits consumed for the said connection are exclusively by me/my family members.ORThat I am residing as ‘Tenant’ in House No. ___________ Sector/Mohalla ______________ City _______________. The Electricity connection installed in the said house is in my name in the name of my family member _____________________________ (Name and the electricity units consumed for he said Connection are exclusively utilized by me for my own use or proportionately divided amongst the families residing in the said house.ORThat my family is residing in House No. ______________ Sector/Mohalla ___________________City _________________ (In case the family is residing other than the place of posting). The Electricity connection is in my name/ in the name of my family member__________________ (name) & the electricity units consumed for the said connection are exclusively utilized by my family or proportionately divided amongst the families residing in the said house.Certified that I am Class ________________ employee and entitled for free Electricity units i.e. _________________ units per month, which have been fully consumed by me/ my family and paid to the authority concerned/ landlord etc.ORI could not utilize the entitled Electricity Units during the months_____________ and the actual Electricity Units consumed during this period were as under:-Period ____ Units Consumed _ Units/Amount Recoverable________I undertake that the above ‘Declaration’ give by me is true and correct and nothing has been concealed therein, I further undertake that I am liable to face disciplinary or other appropriate legal/ penal action, which could involve recovery and penalty, if any of the aforesaid information is found false or incorrect.Dated: (Signature of Employee)Name: _________________________ Designation: ____________________ Office: _________________________Annexure-VTable ‘A’STATEMENT OF INCOME FROM HOUSE PROPERTY OFHOUSE NO.__________SECTOR_____________PLACE__________________ Income from house property being self occupied house under section-23(2) of Income Tax Act.Less: Interest Accrued / Actual paid of borrowed capital for the F.Y. 2020-21 under section-24 of income tax act (photo-copy of letter attached).Total loss It is further certified that no portion of the above house has been sublet by me and I have no other income from this house except as intentioned above.The following details documents are here by supported to claim the above benefit to the full extent from tax as admissibleDate of borrowing loan_____________________Amount of loan__________________________Date of completion of construction /acquisition of self occupied residence ___________.Amount of accrued interest during the financial year 2020-21_____________________ (Proof to be attached).Proof of complete construction/possession of self occupied residence ______________ (to be attached).Detailed computation of above loss from self occupied property.Note: This benefit will not be allowed until the above information with relevant proofs / documents & detailed computation of such loss from house property is supported herewith(SIGNATURE OF THE APPLICANT) Name: __________________________ Designation: _____________________ Residential Add: __________________ ______________________________ Office Address: ___________________CERTIFICATE FOR THE DRAWL OF LOCAL OUT DOOR DUTY ALLOWANCE FOR THE PERIOD FROM 1/1/2020 to 31/12/2020.Certified that:-I have not been provided with Nigam vehicle.I will not use any vehicle of the Nigam for the performance of journey within a radius of 8 KMs and will not prefer any claim in this regard.In the event of availing any leave other than casual leave I shall inform the drawing and disbursing officer.I am maintaining a Motor Car/ Motor Cycle/ Scooter / Moped/ Cycle No. _______________ which is duly registered in my name and the same is being used for Nigam’s work.I further authorized the Drawing and Disbursing Officer to effect recovery of any amount found to have been paid to me in excess in this account from my monthly salary.Signature: ___________________Name: ______________________Designation: _________________O/O ____________________________________________________ ................
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