New Regime - புதிய வரிவிதிப்பில் கழித்துக்கொள்ள அறிவிக்கப்பட்டுள்ள பிரிவுகள்
1. Standard Deduction - 50,000
2. Perquisites may also include medical facilities, interest-free loans, credit cards, and so on. As per Section 17(2) of the Income Tax Act, perquisite in salary includes the following:
- Rent-free Accommodation provided by the employer
- Concession in the rent on accommodation provided by the employer
- Value of any accommodation provided at the concessional rate by the employer
- Value of any benefit or amenity supplied free of cost or at the concessional rate by the employer to the employee
- Any obligation paid by the employer on behalf of the employee
- Value of sweat equity shares allotted or transferred at a concessional rate or free of cost to the employee
- Employer contribution to PF, NPS or superannuation fund exceeding Rs. 7.5 lakhs
- Annual accretion by way of interest or dividend to the account of Provident fund, NPS or Superannuation fund to the extent of employer contribution
- Value of any other fringe benefit or amenity
3. Interest on Home Loan u/s 24b on let-out property
4. Employer’s contribution to NPS
5. All contributions to Agniveer Corpus Fund – 80CCH
6. Gifts up to Rs 50,000
7. Exemption on voluntary retirement 10(10C)
8. Exemption on gratuity u/s 10(10)
9. Exemption on Leave encashment u/s 10(10AA)
10.Daily Allowance
11. Transport Allowance for a specially-abled person
12.Conveyance Allowance
மேலும் விவரங்களுக்கு மற்றும் ஆதாரங்களுக்கு
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