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Rebate under income tax act

rebate under income tax act

Scope of 'higher education' is enlarged with effect from assessment year 2010-11 to cover any course of study pursued after passing the super liquor gift voucher Senior Secondary Examination or its equivalent from any school, Board or university recognised by the Central Government or State Government or local authority.
If sum is borrowed for acquiring a capital asset, interest thereon pertaining to the period before asset is first put to use shall not be allowed as deduction.
Some examples of specified instruments are. .The most useful income tax deductions which can be easily claimed and are helpful in reducing the tax burden have been explained below.Table of Contents Previous Page Next Page Date modified: Section menu).Senior citizen means an individual resident in India who is of the age of sixty years or more at any time during the relevant previous year.(Recommended Read: How to save Tax legally in India there are various income tax deductions which are allowed to be claimed by an Individual/.50,000 is over and above the deduction allowed to be claimed under Section 80C and Section 80CCC.This Deduction is not only allowed for Education in India but also allowed for Education outside India as well.( i ) terminates his contract of insurance, by notice to that babies r us coupon code october 2015 effect or where the contract ceases to be in force by reason of failure to pay any premium, by not reviving contract of insurance, ( a ) in case of any single premium.Marginal note:Interpretation 2 (1 in this Act, client client client means a person from whom a discounter acquires a right to a refund of tax to which that person is entitled; (client) discounter escompteur discounter means a person who acquires, for a consideration, a right.Tax is deductible but it is not deducted Expenditure is not deductible.

Rajiv Gandhi Equity Savings Scheme, 2012/2013.
This additional deduction.
Tax is deductible (and it is so deducted during April 1 and February 28/29 of the financial year) but it is not deposited up to March 31 of the financial year Expenditure is not deductible.The deduction allowed for such an investment would be 50 of the amount invested subject to a maximum.An Act relating to the discounting of overpayments of tax under the Income Tax Act and related payments.2) Act, 2014 with effect from assessment year 2015-16 : With a view to ensure that the capital asset on which investment linked deduction has been claimed is used for the purposes of the specified business, sub-section (7A) has been inserted in section 35AD.With effect from assessment year 2014-15 ( a ) investment in listed units of an equity oriented fund is also permitted; ( b ) deduction shall be allowed for three consecutive assessment years, beginning with the assessment year relevant to previous year in which the.Maximum deduction.There are many instruments in which investments can be made.Section 80CCE provides that the aggregate amount of deductions under section 80C, section 80CCC and section 80CCD shall not, in any case, exceed.50,000 is allowed for investment in NPS Account.


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