1 / 19

Tax Deductions under Chapter VI-A: Complete Guide for Tax Audit

Section-wise details of deductions under Chapter VIA, with general points to remember. Understand the value of medical treatment, education, and generous donations for tax benefits. Encouraging new workers and authors through deductions.

kirby-richard
Télécharger la présentation

Tax Deductions under Chapter VI-A: Complete Guide for Tax Audit

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. 3CD CLAUSE 26 PRESENTED BY PRAKASH KUMAR SINGH CA FINAL STUDENT

  2. DEDUCTIONS UNDER CHAPTER VI-A FOR TAX AUDIT (3CD)

  3. Clause 26 • Section wise details of deduction , if any, admissible under chapter VIA

  4. GENERAL POINTS TO BE KEPT IN MIND • THE EXPENDITURE SHOULD BE INCURRED BY THE ASSESSEE DURING THE PREVIOUS YEAR • IT MUST BE OUT OF TAXABLE INCOME • NOT CLAIMED AS EXPENDITURE UNDER ANY HEAD OF INCOME OR UNDER ANY OTHER PROVISION OF THE ACT • REQUSITE CERTIFICATES, REPORTS SHOULD BE OBTAINED IN PARTICULAR FORM IN PRESCRIBED MANNER AND TO BE FURNISHED WITHIN TIMELIMIT WITH PRECRIBED AUTHORITY

  5. DETAILED DESCRIPTION OF EACH DEDUCTION

  6. DETAILED DESCRIPTION EACH DEDUCTION

  7. BOND HAS TAX BONDING EFFECT

  8. MEDICLAIM INSURANCE PREMIA

  9. INDEPENDENT WILL GET BENEFIT OF DEPENDENT

  10. UNDERSTAND VALUE OF MEDICAL TREATMENT

  11. EDUCATION AT ITS BEST

  12. DONATE GENEREOUSLY TO GET TAX BENEFIT

  13. ASSESSEE WITHOUSE HOUSE GET DEDUCTION

  14. ENCOURAGEMENT TO WORLD OF POLITICS

  15. WASTE BECOME BEST

  16. NEW WORKER=NEW BENEFIT

  17. BECOME AUTHOR

  18. ROYALTY ACHIEVE NEW HEIGHTS

  19. DISABILITY CONVERTED INTO INDIRECT ABLILITY

More Related