(ii) I¨sh-b≥kv Ae-h≥kv˛ b-Ym¿∞-Øn¬ e-`n-®Xv ˛ {]Xn-amkw 1600 cq] F∂\n-c-°n¬ A[o-I-cn- °msX. A‘¿°pw imco-cnI AwK-ssh-Ieyw D≈- h¿°pw ]cn[n 3600 cq]-bmbn h¿≤n-∏n-®n-´p-≠v.


(iii) Ip´n-I-fpsS hnZym-`ymk Ae-h≥kmbn e`n® XpI- bn¬ Hcp Ip´nbv°v 100 cq] {]Imcw c≠p Ip´n- Iƒ°v amkw-tXmdpw ]c-am-h[n 200 cq].


(iv) sXmgn¬ \nIp-Xn-bn-\-Øn¬ \¬Inb XpI


B. A-‰-i-ºf hcp--am\w (Net Salary Income) - A1 ¬\n∂pw A2 Ipd®v e`n-°p-∂-XmWv A‰-i-ºf-h-cp-am\w


C. sI´nS kzØn¬\n-∂p≈ hcp-am\w/\jvSw


(v) kz¥w Xma-k-Øn-\mbn D]-tbm-Kn-°p∂ hoSv \n¿Ωn- °p-∂-Xn-\mbn AwKo-IrX ÿm]--\-ß-fn¬ \n∂pw 1˛4˛1999˛\v apºv hmßnb IS-Øn\v \¬Inb ]eni ]c-am-h[n 30000 cq]. 1-4-1999\p tijw hmßnb hmbv]-Iƒ°v ]c-am-h[n 2 e£w cq] hsc Ingnhv A\p-h-Zn-°p-∂-Xm-Wv. (hmbv] hmßnb XobXn apX¬ 3 h¿j-Øn-\Iw \n¿ΩmWw ]q¿Øo-I-cn--®n-cn- °-Ww.) 2016-2017 kmº-ØnI h¿j-Øn¬ FSpØ hmbv]-Iƒ°v, hmbv] 35 e£-Øn¬ A[n-I-cn-°-cp- Xv, hmeyp-th-j≥ 50 e£-Øn¬ IqS-cp-Xv, as‰mcp hoSv D≠m-bn-cn-°-cpXv F∂ \n_-‘-\-Iƒ°v hnt[- b-ambn 50,000 cq] IqSn Ingn-hmbn A\ph-Zn-°p-∂- Xm-Wv. (80EE1) hoSns‚ A‰Ip‰ ]Wn, tamSn ]nSn∏n°¬ F∂nhbv°mbn FSp°p∂ hmbv]- Ifnt∑ep≈ ]enibn¬ 30,000 cq] hsc Cfhv e`n°p∂XmWv. hmS-I-h-cp-am\w Ds≠¶n¬ hmS-I- bn¬ \n∂pw ap\n-kn-∏¬/]©m-bØv SmIvkv Ipd®v AXns‚ 30% Dw hoSp-\n¿Ωn-°p-∂-Xn\v hmbv] FSp- Øn-´p-s≠-¶n¬ AXns‚ ]en-ibpw Ipd®p _m°n- bp≈ XpI hcp-am-\-ambn/\jvS-ambn tN¿t°-≠-Xm- Wv. (Cu hIp-∏p-{]-Imcw hcp-am-\tam a‰p t{kmX- p-I-fn¬\n-∂p≈ hcp-am-\tam samØ-h-cp-am-\-Øn¬ Dƒs∏-Sp-Øp-∂-Xnt\m As√¶n¬ \jvSw iº-f-h-cp- am-\-Øn¬\n∂v X´n-°n-gn-°p-∂-Xnt\m \n›n-X-t^m- an¬ Un¢-td-j≥ \¬tI-≠-Xm-Wv)


D. hm¿jnI sam-Ø-h-cp-am\w ˛ A‰i-º-f-Øn¬\n∂v (B) ¬\n∂v sI´nS kzØn¬\n-∂p≈ hcp-am\w / \jvSw (C) Ipd®v/Iq´n a‰p t{kmX- p-I-fn¬\n-∂p≈ hcp-am\w (DZm: ]en-i) Iq´n e`n-°p-∂-XmWv hm¿jnI samØ-h-cp-am-\w.


E. sam-Ø-h-cp-am-\-Øn¬\n∂v Nm]v‰¿ VIA {]--Im-cw Xmsg-∏-d-bp∂ Ingn-hp-Iƒ e`y-am-Wv.


sk£≥ 80C {]Imcw samØw H-∂c e£w cq] F∂ ]cn-[n-°p-hn-t[-b-ambn s{]mhn-U‚ v ^≠v XpS- ßnb \nt£-]-߃, `h\ hmbv] Xn-cn-®-Shv, Ip´n- I-fpsS Syqj≥^okv XpS-ßn-bh samØ-h-cp-am-\- Øn¬\n∂v Ipd-bv°p-∂-Xm-Wv. Cu H-∂c e£w cq] F∂ ]cn-[n-bn¬ 80C hIp∏v {]Imcap≈ Ingn-hp- Ifpw 80CCC, 80CCD F∂o-h-Ip-∏v {]Im-c-ap≈ s]≥j≥ ^≠p-I-fn-ep≈ Poh-\-°m-cs‚ \nt£-]- ßfpw Dƒs∏-Sp∂p.


`h-\-hmbv] apX¬ Xncn-®-Sn-hn-\p-≠m-bn-cp∂ 20000 cq] F∂ ]cn[n Ct∏mƒ \ne-hn-en-√. a°-fpsS hnZym- `ym-k-Øn-\mbn Nne-h-gn-°p∂ Syqj≥^o-kn\v Hcp Ip´nbv°v 12000 cq]-hoXw c≠p Ip´n-Iƒ°v F∂-Xn- \p-]-Icw D] ]cn-[n-bn-√msX c-≠p-Ip-´n-Iƒ°mbn Nne- h-gn® Syqj≥^okpw Ingn-hmbn e`y-amWv.


H∂c e£w cq] F∂ ]cn-[n-bv°p-hn-t[-b-ambn Xmsg ]d-bp∂ Ingn-hp-Iƒ e`y-am-Wv.


a. sk£≥ 80C {]Imcw


(i) Poh-\-°m-cs‚ t{]mhn-U‚ v ^≠n¬ AS-bv°p∂ XpI (hmbv] Xncn-®-Shv Hgn-sI)


(ii) F^v._n.F v., Pn.sF.F v., F v.F¬.-sF.


(iii) Poh-\-°m-c-t‚tbm/`mcy/`¿Ømhv/Ip´n-Iƒ F∂n- h-cp-tStbm t]cn¬ AS® sse^v C≥-jz-d≥kv {]oan- bw. (]c-am-h-[n kw Atjz¿Uv XpI-bpsS ]Øn¬- H∂v F∂-Xn\v hnt[-b-am-bn)


(iv) tZiob kºm-Zy-]-≤-Xn-bpsS F≥. -F v. kn. 8 Cjyp, bp.-F¬.-sF.-]n., Aw--Ko-IrX ayq®¬ ^≠v, ]ªn°v t{]mhn-U‚ v ^≠v, tI{µ k¿°m-cns‚ sXc-s™-SpØ \nt£] ]≤-Xn-I-fnse \n-t£]w (ap≥ h¿j-ß-fnse \mj-W¬ tkhnwKv k¿´n-^n- °-‰ns‚ ]eni \nt£-]ambn IW-°m-°p-∂Xpw {]kvXpX \nt£-]-Øn\v BZmb \nIpXn Cfhv e`n- °p-∂Xpam-Wv. Cu ]en-i-bn-\-Øn-ep≈ hcp-am\w samØ hcp-am\-Øn¬ Dƒs∏-Sp-Øn-bn-cn-°-Ww.)


(v) \mj-W-ssekvUv/sjUyqƒUv _m¶p-I-fnse 5 h¿j-°m-e-tØ-bv°p≈ SmIvkv tkh¿ kvIow {]Imcw D≈ ÿnc-\n-t£-]-߃.


(vi) A©ph¿jw Imemh[nbp≈ t]mkv‰v Hm^okv tSw Unt∏mkn‰v kvIoan¬ D≈ \nt£]w


(vii) AwKo-IrX ÿm]-\ßfn¬ \n∂pw hmßnb Krl \n¿ΩmWhmbv]-bpsS Xncn-®-Shv.


(viii) ^pƒssSw tImgvkn\v ]Tn-°p∂ Ip´n-Iƒ°v Syqj≥ ^okn-\-Øn¬ C¥y-bn-ep≈ hnZym-`ymk ÿm]-\-Øn¬ AS® XpI (2 Ip´n-Iƒ°v hsc)


(ix) Cu kmº-ØnI h¿jw Xma-k-Øn-\mbn hmßnb hoSn-s‚bpw ÿe-Øn-s‚bpw Ãmºp-hne cPn-kvt{S- j≥ Nm¿÷v


b. sk£≥ 80 CCC {]Imcw


AwKo-IrX C≥jp-d≥kv Iº-\n-I-fpsS s]≥j≥ ]≤-Xn-I-fn¬ AS® XpI (]c-am-h[n samØw hcp- am-\-Øns‚ 10% Øn¬ A[nI-cn-°msX.)


c. sk£≥ 80CCD (1) {]Imcw


k¿°m¿ s]≥j≥ ]≤-Xn-bn-te-bv°p≈ Poh-\- °m-cs‚ hnln-X-ambn AS® XpI (--]c-am-h[n iº- f-Øns‚ 10 iX-am\w). IqSmsX 80CCD (1B) {]Imcw


s]≥j≥ kvIoan¬ bYm¿∞Øn¬ AS-®-Xn¬ 80C {]Im-c-ap≈ 1.5 e£-Øn¬ Dƒs∏-Sp-Øm≥ Ign-bm-Xn-cp∂ XpI-bn¬ 50,000 cq] F∂ ]cn- [nbv°v hn-t[-b-ambn 1.5 e£-Øn\v ]pdsa Ingnhp e`n-°p-∂-Xm-Wv.


sIPnHF \yqkv P\phcn 2017 43


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