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āĻ…āύ⧁āϏāĻ¨ā§āϧāĻžāύ āĻĢāϞāĻžāĻĢāϞ

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  • Updated Return | Karr Tax

    Find the benefits of Updated Return Filing in this comprehensive guide to rectify errors and make adjustments. āĻĢāĻžāχāϞ āĻ•āϰāĻžāϰ āϜāĻ¨ā§āϝ āĻŽā§‚āĻ˛ā§āϝ āφāĻĒāĻĄā§‡āϟ āĻ•āϰāĻž āϰāĻŋāϟāĻžāĻ°ā§āύS ITR - 1 & 4 ITR - 2 ITR - 3 ITR - 5 & 6 āϰ⧁āĻĒāĻŋ 999 āĻĢāĻžāχāϞāĻŋāĻ‚ āĻĒāϰ⧇ āĻĒ⧇āĻŽā§‡āĻ¨ā§āϟ āĻāĻŦāĻžāϰ āĻļ⧁āϰ⧁ āĻ•āϰāĻž āϝāĻžāĻ• āϰ⧁āĻĒāĻŋ 1199 āĻĢāĻžāχāϞāĻŋāĻ‚ āĻĒāϰ⧇ āĻĒ⧇āĻŽā§‡āĻ¨ā§āϟ āĻāĻŦāĻžāϰ āĻļ⧁āϰ⧁ āĻ•āϰāĻž āϝāĻžāĻ• 1999 āϰ⧁āĻĒāĻŋ āĻĢāĻžāχāϞāĻŋāĻ‚ āĻĒāϰ⧇ āĻĒ⧇āĻŽā§‡āĻ¨ā§āϟ āĻāĻŦāĻžāϰ āĻļ⧁āϰ⧁ āĻ•āϰāĻž āϝāĻžāĻ• āϰ⧁āĻĒāĻŋ 3999 āĻĢāĻžāχāϞāĻŋāĻ‚ āĻĒāϰ⧇ āĻĒ⧇āĻŽā§‡āĻ¨ā§āϟ āĻāĻŦāĻžāϰ āĻļ⧁āϰ⧁ āĻ•āϰāĻž āϝāĻžāĻ• Updated Return Filing Under section 139(8A) of the Income Tax Act, a new filing form, i.e., ITR-U, has been announced. This concept was announced in the Union Budget and became effective from 1st April 2022. Here is everything that this form entails! āφāĻĒāĻĄā§‡āĻŸā§‡āĻĄ āφāχāϟāĻŋāφāϰ āĻ•āĻŋ āĻĢāĻžāχāĻ¨ā§āϝāĻžāĻ¨ā§āϏ āĻ…ā§āϝāĻžāĻ•ā§āϟ, 2022 āφāϝāĻŧāĻ•āϰ āφāχāύ, 1961-āĻ āĻāĻ•āϟāĻŋ āύāϤ⧁āύ āϧāĻžāϰāĻž 139(8A) āϏāĻ¨ā§āύāĻŋāĻŦ⧇āĻļāĻŋāϤ āĻ•āϰ⧇āϛ⧇ āϝāĻž āĻ—āϤ āĻĻ⧁āχ āĻŦāĻ›āϰ⧇āϰ āϜāĻ¨ā§āϝ āφāĻĒāĻĄā§‡āϟ āϰāĻŋāϟāĻžāĻ°ā§āύ āĻĢāĻžāχāϞ āĻ•āϰāĻžāϰ āϏ⧁āϝ⧋āĻ— āĻĻ⧇āϝāĻŧ āĻ…āĻ°ā§āĻĨāĻžā§Ž āĻāĻ–āύ āĻ•āϰāĻĻāĻžāϤāĻžāϰāĻž āĻŦāĻ°ā§āϤāĻŽāĻžāύ āϏāĻšāĻ•āĻžāϰ⧀ āϏāĻš āĻ—āϤ āϤāĻŋāύ āĻŦāĻ›āϰ⧇āϰ āφāχāϟāĻŋāφāϰ āĻĢāĻžāχāϞ āĻ•āϰāϤ⧇ āĻĒāĻžāϰ⧇āύāĨ¤ āĻŦāĻ›āϰāĨ¤ āĻāĻ•āϟāĻŋ āφāĻĒāĻĄā§‡āϟ āĻ•āϰāĻž āϰāĻŋāϟāĻžāĻ°ā§āύ āĻšāϞ āĻĒā§‚āĻ°ā§āĻŦ⧇ āĻĻāĻžāĻ–āĻŋāϞāĻ•ā§ƒāϤ āϰāĻŋāϟāĻžāĻ°ā§āύ⧇ āϕ⧋āύ⧋ āϭ⧁āϞ āĻŦāĻž āϭ⧁āϞ āϏāĻ‚āĻļā§‹āϧāύ āĻ•āϰāĻžāϰ āĻāĻ•āϟāĻŋ āϏ⧁āϝ⧋āĻ— āĻŦāĻž āϝāĻĻāĻŋ āφāϗ⧇ āϕ⧋āύ⧋ āϰāĻŋāϟāĻžāĻ°ā§āύ āĻĻāĻžāĻ–āĻŋāϞ āĻ•āϰāĻž āύāĻž āĻšāϝāĻŧ, āϤāĻžāĻšāϞ⧇ āφāĻĒāĻĄā§‡āϟ āĻ•āϰāĻž āφāχāϟāĻŋāφāϰāĻ“ āĻĢāĻžāχāϞ āĻ•āϰāĻž āϝ⧇āϤ⧇ āĻĒāĻžāϰ⧇āĨ¤ āϤāĻŦ⧇ āĻšāĻžāϞāύāĻžāĻ—āĻžāĻĻāĻ•ā§ƒāϤ āϰāĻŋāϟāĻžāĻ°ā§āύ⧇āϰ āĻŽā§‚āϞ āĻŦāĻŋāώāϝāĻŧ āĻšāϞ āφāϝāĻŧ āĻ•āĻŽāĻžāύ⧋ āϝāĻžāĻŦ⧇ āύāĻž āĻŦāĻž āϕ⧋āύ⧋ āϰāĻŋāĻĢāĻžāĻ¨ā§āĻĄ āĻĻāĻžāĻŦāĻŋ āĻ•āϰāĻž āϝāĻžāĻŦ⧇ āύāĻžāĨ¤ āĻāĻ›āĻžāĻĄāĻŧāĻžāĻ“ āϝāĻĻāĻŋ āĻŸā§āϝāĻžāĻ•ā§āϏ āĻĻāĻžāϝāĻŧ āĻĨāĻžāϕ⧇, āϤāĻžāĻšāϞ⧇ āφāĻĒāĻĄā§‡āϟ āĻ•āϰāĻž āχāϟāĻžāĻ°ā§āύ āĻĻāĻžāĻ–āĻŋāϞ āĻ•āϰāĻž āϏāĻŽāϝāĻŧ⧇āϰ āωāĻĒāϰ āύāĻŋāĻ°ā§āĻ­āϰ āĻ•āϰ⧇ 25% āĻŦāĻž 50% āĻ…āϤāĻŋāϰāĻŋāĻ•ā§āϤ āĻ•āϰ āĻĻ⧇āĻ“āϝāĻŧāĻžāϰ āĻŦāĻŋāϧāĻžāύ āϰāϝāĻŧ⧇āϛ⧇āĨ¤ āφāĻĒāĻĄā§‡āϟ āĻ•āϰāĻž āϰāĻŋāϟāĻžāĻ°ā§āύ āφāϗ⧇āϰ āĻĻ⧁āχ āĻŦāĻ›āϰ⧇āϰ āϜāĻ¨ā§āϝ āĻĻāĻžāĻ–āĻŋāϞ āĻ•āϰāĻž āϝ⧇āϤ⧇ āĻĒāĻžāϰ⧇ āĻ…āĻ°ā§āĻĨāĻžā§Ž āĻŦāĻ°ā§āϤāĻŽāĻžāύ F.Yr.2022-23 āĻ, āφāĻĒāĻĄā§‡āϟ āĻ•āϰāĻž ITR A.Yr.2020-21 āĻāĻŦāĻ‚ A.Yr.2021-22 āĻāϰ āϜāĻ¨ā§āϝ āĻĢāĻžāχāϞ āĻ•āϰāĻž āϝ⧇āϤ⧇ āĻĒāĻžāϰ⧇āĨ¤ A.Yr. 2022-23 āϏāĻžāϧāĻžāϰāĻŖāϤ āĻĄāĻŋāϏ⧇āĻŽā§āĻŦāϰ 2022 āĻĒāĻ°ā§āϝāĻ¨ā§āϤ āĻĢāĻžāχāϞ āĻ•āϰāĻž āϝ⧇āϤ⧇ āĻĒāĻžāϰ⧇. āĻāχāĻ­āĻžāĻŦ⧇ āĻāĻ–āύ āϤāĻŋāύ āĻŦāĻ›āϰ⧇āϰ ITR āĻĢāĻžāχāϞ āĻ•āϰāĻžāϰ āϏ⧁āϝ⧋āĻ— āϰāϝāĻŧ⧇āϛ⧇ āϝāĻž āφāϗ⧇ āϏāĻŽā§āĻ­āĻŦ āĻ›āĻŋāϞ āύāĻžāĨ¤ āϝāĻžāχāĻšā§‹āĻ• āĻāϟāĻŋ āĻ•āĻŋāϛ⧁ āĻļāĻ°ā§āϤ āĻāĻŦāĻ‚ āĻ–āϰāĻšā§‡āϰ āϏāĻžāĻĨ⧇ āφāϏ⧇ āϝāĻž āφāĻŽāϰāĻž āĻĒāϰāĻŦāĻ°ā§āϤ⧀ āĻĒā§āϝāĻžāϰāĻžāϝāĻŧ āφāϞ⧋āϚāύāĻž āĻ•āϰāĻ›āĻŋāĨ¤ WHOāĻĢāĻžāχāϞ āĻ•āϰāϤ⧇ āĻĒāĻžāϰ⧇āύ āφāĻĒāĻĄā§‡āϟ āϰāĻŋāϟāĻžāĻ°ā§āύ? āϝ⧇ āϕ⧋āύ⧋ āĻ•āϰāĻĻāĻžāϤāĻž āĻšāĻžāϞāύāĻžāĻ—āĻžāĻĻ āϰāĻŋāϟāĻžāĻ°ā§āύ āĻĻāĻžāĻ–āĻŋāϞ āĻ•āϰāϤ⧇ āĻĒāĻžāϰ⧇āύāĨ¤ āφāϏāϞ āϰāĻŋāϟāĻžāĻ°ā§āύ āφāϗ⧇ āĻĻāĻžāĻ–āĻŋāϞ āĻ•āϰāϞ⧇āĻ“ āφāĻĒāĻĄā§‡āϟ āϰāĻŋāϟāĻžāĻ°ā§āύ āĻĻāĻžāĻ–āĻŋāϞ āĻ•āϰāĻž āϝāĻžāĻŦ⧇āĨ¤ āĻ…āĻ¨ā§āϝāĻĨāĻžāϝāĻŧ āϝ⧇āĻŽāύ āφāĻĒāύāĻŋ āϝāĻĻāĻŋ āφāϗ⧇ āφāϝāĻŧāĻ•āϰ āϰāĻŋāϟāĻžāĻ°ā§āύ āĻĻāĻžāĻ–āĻŋāϞ āĻ•āϰāϤ⧇ āĻŽāĻŋāϏ āĻ•āϰ⧇āύ, āϤāĻžāĻšāϞ⧇ āφāĻĒāĻĄā§‡āϟ āĻ•āϰāĻž āϰāĻŋāϟāĻžāĻ°ā§āύāĻ“ āĻĻāĻžāĻ–āĻŋāϞ āĻ•āϰāĻž āϝāĻžāĻŦ⧇āĨ¤ WHOāĻĢāĻžāχāϞ āĻ•āϰāϤ⧇ āĻĒāĻžāϰ⧇ āύāĻž āφāĻĒāĻĄā§‡āϟ āϰāĻŋāϟāĻžāĻ°ā§āύ? āĻ āĻŋāĻ• āφāϛ⧇, āφāĻĒāĻĄā§‡āϟ āĻ•āϰāĻž āϰāĻŋāϟāĻžāĻ°ā§āύ āĻĻāĻžāĻ–āĻŋāϞ⧇āϰ āϜāĻ¨ā§āϝ āĻ•āĻŋāϛ⧁ āĻļāĻ°ā§āϤ āϰāϝāĻŧ⧇āϛ⧇āĨ¤ āĻāϟāĻž āĻĒā§āϰāϤāĻŋāϟāĻŋ āĻĒāϰāĻŋāĻ¸ā§āĻĨāĻŋāϤāĻŋāϤ⧇ āĻĻāĻžāϝāĻŧ⧇āϰ āĻ•āϰāĻž āϝāĻžāĻŦ⧇ āύāĻž. āύāĻŋāĻŽā§āύāϞāĻŋāĻ–āĻŋāϤ āĻļāĻ°ā§āϤ⧇āϰ āĻ…āϧ⧀āύ⧇, āφāĻĒāĻĄā§‡āϟ āϰāĻŋāϟāĻžāĻ°ā§āύ āĻĻāĻžāĻ–āĻŋāϞ āĻ•āϰāĻž āϝāĻžāĻŦ⧇ āύāĻž: (a) āϰāĻŋāϟāĻžāĻ°ā§āύāϟāĻŋ āĻ•ā§āώāϤāĻŋāϰ āĻ•ā§āώ⧇āĻ¤ā§āϰ⧇, āϕ⧋āύ āφāĻĒāĻĄā§‡āϟ āϰāĻŋāϟāĻžāĻ°ā§āύ āĻĻāĻžāĻ–āĻŋāϞ āĻ•āϰāĻž āϝāĻžāĻŦ⧇ āύāĻž (b) āφāĻĒāύāĻŋ āϝāĻĻāĻŋ āφāϗ⧇ ITR āĻĻāĻžāĻ–āĻŋāϞ āĻ•āϰ⧇āύ āĻāĻŦāĻ‚ āĻŸā§āϝāĻžāĻ•ā§āϏ āĻĻāĻžāϝāĻŧ āĻ•āĻŽāĻžāϤ⧇ āϚāĻžāύ, āϤāĻžāĻšāϞ⧇ āϕ⧋āύ⧋ āφāĻĒāĻĄā§‡āϟ āϰāĻŋāϟāĻžāĻ°ā§āύ āĻĻāĻžāĻ–āĻŋāϞ āĻ•āϰāĻž āϝāĻžāĻŦ⧇ āύāĻž (āĻ—) āϝāĻĻāĻŋ āϰāĻŋāĻĢāĻžāĻ¨ā§āĻĄ āĻĨāĻžāϕ⧇ āĻāĻŦāĻ‚ āφāĻĒāύāĻŋ āϝāĻĻāĻŋ āφāϏāϞ āϰāĻŋāϟāĻžāĻ°ā§āύ⧇āϰ āĻŽāĻžāĻ§ā§āϝāĻŽā§‡ āχāϤāĻŋāĻŽāĻ§ā§āϝ⧇ āĻĻāĻžāĻŦāĻŋ āĻ•āϰāĻž āϰāĻŋāĻĢāĻžāĻ¨ā§āĻĄ āĻŦāĻžāĻĄāĻŧāĻžāϤ⧇ āϚāĻžāύ, āϤāĻžāĻšāϞ⧇āĻ“ āφāĻĒāĻĄā§‡āϟ āĻ•āϰāĻž āϰāĻŋāϟāĻžāĻ°ā§āύ āĻĻāĻžāĻ–āĻŋāϞ āĻ•āϰāĻž āϝāĻžāĻŦ⧇ āύāĻžāĨ¤ What Is The Last Date to File the ITR-U? āĻ…āĻ¨ā§āϝāĻžāĻ¨ā§āϝ āĻĒāϰāĻŋāĻ¸ā§āĻĨāĻŋāϤāĻŋāϤ⧇ āϝ⧇āĻ–āĻžāύ⧇ āφāĻĒāĻĄā§‡āϟ āĻ•āϰāĻž āϰāĻŋāϟāĻžāĻ°ā§āύ āĻĻāĻžāĻ–āĻŋāϞ āĻ•āϰāĻž āϝāĻžāĻŦ⧇ āύāĻž: āύāĻŋāĻŽā§āύāϞāĻŋāĻ–āĻŋāϤ āĻĒāϰāĻŋāĻ¸ā§āĻĨāĻŋāϤāĻŋāϤ⧇āĻ“, āϕ⧋āύ āφāĻĒāĻĄā§‡āϟ āϰāĻŋāϟāĻžāĻ°ā§āύ āĻĻāĻžāĻ–āĻŋāϞ āĻ•āϰāĻž āϝāĻžāĻŦ⧇ āύāĻž: (āĻ•) āϝ⧇āĻ–āĻžāύ⧇ āϧāĻžāϰāĻž 132 āĻāϰ āĻ…āϧ⧀āύ⧇ āĻ…āύ⧁āϏāĻ¨ā§āϧāĻžāύ āĻ•āϰāĻž āĻšāϝāĻŧ⧇āϛ⧇ āĻŦāĻž āĻ…ā§āϝāĻžāĻ•āĻžāωāĻ¨ā§āĻŸā§‡āϰ āĻŦāχ āĻŦāĻž āĻ…āĻ¨ā§āϝāĻžāĻ¨ā§āϝ āύāĻĨāĻŋāϰ āϜāĻ¨ā§āϝ āϕ⧋āύ āĻŦā§āϝāĻ•ā§āϤāĻŋāϰ āĻ•ā§āώ⧇āĻ¤ā§āϰ⧇ 132A āĻāϰ āĻ…āϧ⧀āύ⧇ āĻŦāϞāĻž āĻšāϝāĻŧ⧇āϛ⧇ (b) āĻāχ āϧāϰāύ⧇āϰ āĻŦā§āϝāĻ•ā§āϤāĻŋāϰ āĻ•ā§āώ⧇āĻ¤ā§āϰ⧇ 133A āĻāϰ āĻ…āϧ⧀āύ⧇ āĻāĻ•āϟāĻŋ āϜāϰāĻŋāĻĒ āĻ•āϰāĻž āĻšāϝāĻŧ⧇āϛ⧇ (āĻ—) 132 āĻŦāĻž 132A āĻāϰ āĻ…āϧ⧀āύ⧇ āĻāĻ•āϟāĻŋ āύ⧋āϟāĻŋāĻļ āϜāĻžāϰāĻŋ āĻ•āϰāĻž āĻšāϝāĻŧ⧇āϛ⧇ āϝ⧇ āϕ⧋āύāĻ“ āĻ…āĻ°ā§āĻĨ, āĻŦ⧁āϞāĻŋāϝāĻŧāύ, āĻ—āϝāĻŧāύāĻž āĻŦāĻž āĻŽā§‚āĻ˛ā§āϝāĻŦāĻžāύ āϜāĻŋāύāĻŋāϏ āĻŦāĻžāĻœā§‡āϝāĻŧāĻžāĻĒā§āϤ āĻ•āϰāĻž āĻšāϝāĻŧ⧇āϛ⧇ āĻāĻŽāύ āĻŦā§āϝāĻ•ā§āϤāĻŋāϰ āĻ•ā§āώ⧇āĻ¤ā§āϰ⧇ āĻ…āĻ¨ā§āϝ āϕ⧋āύāĻ“ āĻŦā§āϝāĻ•ā§āϤāĻŋāϰ āĻ…āĻ¨ā§āϤāĻ°ā§āĻ—āϤāĨ¤ (d) 132 āĻŦāĻž 132A āĻāϰ āĻ…āϧ⧀āύ⧇ āĻāĻ•āϟāĻŋ āύ⧋āϟāĻŋāĻļ āϜāĻžāϰāĻŋ āĻ•āϰāĻž āĻšāϝāĻŧ⧇āϛ⧇ āϝ⧇ āĻ…ā§āϝāĻžāĻ•āĻžāωāĻ¨ā§āĻŸā§‡āϰ āĻŦāχ āĻŦāĻž āĻ…āĻ¨ā§āϝ āĻŦā§āϝāĻ•ā§āϤāĻŋāϰ āĻ•ā§āώ⧇āĻ¤ā§āϰ⧇ āϜāĻŦā§āĻĻ āĻ•āϰāĻž āĻ…āĻ¨ā§āϝāĻžāĻ¨ā§āϝ āύāĻĨāĻŋāϗ⧁āϞāĻŋ āϏ⧇āχ āĻŦā§āϝāĻ•ā§āϤāĻŋāϰ āĻ…āĻ¨ā§āϤāĻ°ā§āĻ—āϤāĨ¤ āωāĻĒāϰ⧇āϰ āϏāĻŽāĻ¸ā§āϤ āĻļāĻ°ā§āϤ⧇, āĻĒā§āϰāĻžāϏāĻ™ā§āĻ—āĻŋāĻ• āϏāĻšāĻ•āĻžāϰ⧀ āĻĒā§‚āĻ°ā§āĻŦāĻŦāĻ°ā§āϤ⧀ āĻŦāĻ›āϰ⧇āϰ āϏāĻžāĻĨ⧇ āϏāĻŽā§āĻĒāĻ°ā§āĻ•āĻŋāϤ āĻŦāĻ›āϰ āϝ⧇āĻ–āĻžāύ⧇ āĻ…āύ⧁āϏāĻ¨ā§āϧāĻžāύ, āϜāϰāĻŋāĻĒ āχāĻ¤ā§āϝāĻžāĻĻāĻŋ āĻ•āϰāĻž āĻšāϝāĻŧ⧇āϛ⧇āĨ¤ (āĻ™) āφāĻĒāĻĄā§‡āϟ āĻ•āϰāĻž āϰāĻŋāϟāĻžāĻ°ā§āύ āϏāĻ‚āĻļā§‹āϧāύ āĻ•āϰāĻž āϝāĻžāĻŦ⧇ āύāĻž āĻ…āĻ°ā§āĻĨāĻžā§Ž āφāĻĒāύāĻŋ āφāĻĒāĻĄā§‡āϟ āĻ•āϰāĻž āϰāĻŋāϟāĻžāĻ°ā§āύ āĻĻāĻžāĻ–āĻŋāϞ āĻ•āϰāĻžāϰ āĻĒāϰ⧇ āφāĻŦāĻžāϰ āĻĢāĻžāχāϞ āĻ•āϰāϤ⧇ āĻĒāĻžāϰāĻŦ⧇āύ āύāĻžāĨ¤ (f) āϝāĻ–āύ āϕ⧋āύ⧋ āĻŽā§‚āĻ˛ā§āϝāĻžāϝāĻŧāύ, āĻĒ⧁āύāσāĻŽā§‚āĻ˛ā§āϝāĻžāϝāĻŧāύ, āĻĒ⧁āύāĻ°ā§āĻŦāĻŋāĻŦ⧇āϚāύāĻž āĻĒā§āϰāĻ•ā§āϰāĻŋāϝāĻŧāĻž āχāĻ¤ā§āϝāĻžāĻĻāĻŋ āĻŽā§āϞāϤ⧁āĻŦāĻŋ āĻĨāĻžāϕ⧇ āĻŦāĻž āϕ⧋āύ⧋ āĻŦā§āϝāĻ•ā§āϤāĻŋāϰ āĻ•ā§āώ⧇āĻ¤ā§āϰ⧇ āϏāĻŽā§āĻĒāĻ¨ā§āύ āĻšāϝāĻŧ, āϤāĻ–āύāĻ“ āϕ⧋āύ⧋ āφāĻĒāĻĄā§‡āϟ āĻ•āϰāĻž ITR āĻĻāĻžāĻ–āĻŋāϞ āĻ•āϰāĻž āϝāĻžāĻŦ⧇ āύāĻžāĨ¤ (āĻ›) āϝāĻ–āύ āĻŽā§‚āĻ˛ā§āϝāĻžāϝāĻŧāύ āĻ•āĻ°ā§āĻŽāĻ•āĻ°ā§āϤāĻžāϰ āĻ•āĻžāϛ⧇ āĻ¸ā§āĻŽāĻžāĻ—āϞāĻžāϰ āĻāĻŦāĻ‚ āĻĢāϰ⧇āύ āĻāĻ•ā§āϏāĻšā§‡āĻžā§āϜ āĻŽā§āϝāĻžāύāĻŋāĻĒ⧁āϞ⧇āϟāϰ (āϏāĻŽā§āĻĒāĻ¤ā§āϤāĻŋ āĻŦāĻžāĻœā§‡āϝāĻŧāĻžāĻĒā§āϤ āĻ•āϰāĻž) āφāχāύ, 1976 (1976 āϏāĻžāϞ⧇āϰ 13) āĻŦāĻž āĻŦ⧇āύāĻžāĻŽāĻŋ āϏāĻŽā§āĻĒāĻ¤ā§āϤāĻŋ āϞ⧇āύāĻĻ⧇āύ āύāĻŋāώāĻŋāĻĻā§āϧ āφāχāύ, 1988 (1988-āĻāϰ 45) āĻŦāĻž āĻĒā§āϰāϤāĻŋāϰ⧋āϧ⧇āϰ āĻ…āϧ⧀āύ⧇ āϕ⧋āύāĻ“ āĻŦā§āϝāĻ•ā§āϤāĻŋāϰ āĻŦāĻŋāϰ⧁āĻĻā§āϧ⧇ āϕ⧋āύāĻ“ āϤāĻĨā§āϝ āĻĨāĻžāϕ⧇ āĻŽāĻžāύāĻŋ-āϞāĻ¨ā§āĻĄāĻžāϰāĻŋāĻ‚ āĻ…ā§āϝāĻžāĻ•ā§āϟ, 2002 (2003 āϏāĻžāϞ⧇āϰ 15) āĻŦāĻž āĻ•āĻžāϞ⧋ āϟāĻžāĻ•āĻž (āĻ…āĻĒā§āϰāĻ•āĻžāĻļāĻŋāϤ āĻŦāĻŋāĻĻ⧇āĻļā§€ āφāϝāĻŧ āĻāĻŦāĻ‚ āϏāĻŽā§āĻĒāĻĻ) āĻāĻŦāĻ‚ āĻ•āϰ āφāχāύ, 2015 (2015 āϏāĻžāϞ⧇āϰ 22) āφāϰ⧋āĻĒ āĻ•āϰāĻž āĻšāϝāĻŧ⧇āϛ⧇ āĻāĻŦāĻ‚ āĻāχ āϧāϰāύ⧇āϰ āϤāĻĨā§āϝ āϤāĻžāϕ⧇ āϜāĻžāύāĻžāύ⧋ āĻšāϝāĻŧ⧇āϛ⧇, āϤāĻžāϰāĻĒāϰ⧇āĻ“ āϕ⧋āύ āφāĻĒāĻĄā§‡āϟ āĻ•āϰāĻž āφāχāϟāĻŋāφāϰ āĻ•āϰāĻž āϝāĻžāĻŦ⧇ āύāĻžāĨ¤ āĻĻāĻžāϝāĻŧ⧇āϰ āĻ•āϰāĻž (āϜ) āĻŦā§āϝāĻ•ā§āϤāĻŋāϰ āĻŦāĻŋāϰ⧁āĻĻā§āϧ⧇ āϕ⧋āύ⧋ āĻŽāĻžāĻŽāϞāĻžāϰ āĻ•āĻžāĻ°ā§āϝāĻ•ā§āϰāĻŽ āĻļ⧁āϰ⧁ āĻ•āϰāĻž āĻšāϝāĻŧ⧇āϛ⧇ āĻāĻŦāĻ‚ āĻāϟāĻŋ āϤāĻžāϕ⧇ āϜāĻžāύāĻžāύ⧋ āĻšāϝāĻŧ⧇āϛ⧇, āϤāĻžāϰāĻĒāϰāĻ“ āφāĻĒāĻĄā§‡āϟ āĻ•āϰāĻž āφāχāϟāĻŋāφāϰ āĻĢāĻžāχāϞ āĻ•āϰāĻž āϝāĻžāĻŦ⧇ āύāĻž How Tax Is Calculated When Filing ITR-U Here is the simple procedure to calculate income tax on an updated return. Total Income Tax Liability = Tax Payable + Fees Payable (if any) + Interest + Additional Tax Tax Liability of above total income - TDS/TCS /Advance Tax /Tax Relief etc = Net Tax Liability. Short Brief Procedure For E-filing of ITR-U Follow the below steps to file an updated ITR. Go to the official Income Tax e-filing website . Add below details in Part I of Form ITR-U: PAN and Aadhaar Number Assessment Year for which the updated ITR is being filed. Clearly state the reason for filing the updated ITR return. In the second part, add details of the Head of Income under which additional income is declared in the Updated Return. In the final part, provide comprehensive details on tax payments corresponding to the updated return. Below is a representation of what this ITR form looks like. ITR-U Verification Methods Two methods are used to verify updated returns,i.e., ITR-U. For Non-Tax Audit Cases: Electronic Verification Code (EVC) For Tax-Audit Cases: Digital Signature Certificate (DSC) Frequently Asked Questions (FAQs) 1.Can I claim the refund by filin g ITR-U? No, refund claiming, filing of nil returns, or submitting loss returns are not permissible through ITR-U. Therefore, claiming a refund through this form is not allowed. 2.Is changing the ITR form number during the updated return filing possible? Yes, you can change the ITR form number. Let’s say you have initially filed ITR-4 for a particular assessment year, and now you want to use the ITR-1 /2 /3 ; it is allowed to do so. 3.Can I file two ITR-Us for the same financial year? The taxpayer can only file one Updated Return to correct any mistakes or add new information to the original return. 4.What is the due date to file an ITR-U for a respective assessment year (such as AY 2023-24)? The time limit for filing an Updated Return is 24 months from the end of the relevant Assessment Year. For the Assessment Year 2023-24, the due date to submit an Updated Return using Form ITR-U is 31st March 2026, two years from the conclusion of 31st March 2024. 5.Can I file ITR-U if I do not have any tax payable? No, if your total tax liability is adjusted with TDS credit and you do not have any additional tax liability, filing an Updated ITR is not applicable. 6.What Is Form ITR-U? Form ITR-U allows individuals to revise their prior tax submissions within 24 months of filing. It aims to enhance tax compliance among taxpayers while minimizing the need for legal interventions.

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  • Income Tax and GST Calendar - June 2024 | Karr Tax

    Income Tax, GST, and TDS Due Date Calendar for June 2024. GST Return Filing Due Date for June 2024. Due Date Calendar Direct and Indirect Taxes for August, 2024 The calendar for April 2024 has not been updated yet. Our team is working on it and it should be available soon. Check back later TDS/TCS Payment For TDS/TCS Deducted During Last Month 07-Aug-24 Contact Tax Expert Gstr-IFF Monthly For QRMP Scheme Filers 13-Aug-24 Contact Tax Expert Gst Payment - Monthly For Qrmp Scheme Filers 25-Aug-24 Contact Tax Expert Downloading Of Form 16A -Quarterly Tds Certificates 15-Aug-24 Contact Tax Expert Gstr-1 For Turnover > 5 Cr. Or Those Who Had Opted For Monthly Filing 11-Aug-24 Contact Tax Expert Gstr- 5 Due Date 13-Aug-24 Contact Tax Expert Gstr - 6 Due Date 13-Aug-24 Contact Tax Expert Gstr-3B Monthly For Turnover > 5 Cr. Or Monthly Opted Filers 20-Aug-24 Contact Tax Expert Form 9 & 10 For Accumulation Of Income - Trusts Etc. 31-Aug-24 Contact Tax Expert Gstr - 8 Monthly Due Date 10-Aug-24 Contact Tax Expert The calendar for 2024-25 serves as a vital tool for businesses to adhere to compliance regulations and stay updated on GST due dates, ITR filing deadlines, and TDS payment schedules. This comprehensive Income Tax, GST, TDS compliance calendar outlines the ITR and GST return due dates and payment dates for 2024, ensuring businesses are aware of their tax responsibilities. It provides clear guidance on the GST and Income Tax Return due date calendar, enabling timely filing of returns and payments. Additionally, businesses can track the ITR and GST annual return due date extension if any changes or extensions are announced by the authorities. Staying informed about the Income Tax, GST payment dates in 2024 is crucial for ensuring timely and accurate tax filings, contributing to seamless compliance with GST , ITR and TDS regulations, and avoiding penalties.

  • ITR - 6 | Karr Tax

    Effortlessly file your income tax return with ITR-6 using our step-by-step assistance. ITR - 6: Price List āφāχāϟāĻŋāφāϰ 6 āϟāĻŋ āĻĢāĻŋāϞāĻŋāĻ‚āϏ āĻ.āφāχ.āφāϰ. 2021-22 āϤ⧋āĻŽāĻžāϰāϟāĻž āύāĻžāĻ“ Rs 3999 For Companies Takes 1-2 Days on average. ✅ Expert Assisted ✅ Completely Secure ✅ Affordable Pricing Get Started āϏāĻŽāĻ¸ā§āϤ āφāχāϟāĻŋāφāϰ āϏāĻŽā§āĻĒāĻ°ā§āϕ⧇ 6 āĻĢāĻ°ā§āĻŽ āĻāφāχāĨ¤ 2020-21 āϚāĻžāĻ°ā§āϟāĻžāĻ°ā§āĻĄ āĻ…ā§āϝāĻžāĻ•āĻžāωāĻ¨ā§āĻŸā§āϝāĻžāĻ¨ā§āϟ āĻ•āĻ°ā§āϤ⧃āĻ• āϝāĻĨāĻžāϝāĻĨāĻ­āĻžāĻŦ⧇ āύāĻŋāϰ⧀āĻ•ā§āώāĻŋāϤ āϕ⧋āĻŽā§āĻĒāĻžāύāĻŋāϰ āϏāĻŽā§āĻĒā§‚āĻ°ā§āĻŖ āφāĻ°ā§āĻĨāĻŋāĻ• āĻŦāĻŋāĻŦāϰāĻŖā§€āĨ¤ āϝāĻĻāĻŋ āϕ⧋āĻŽā§āĻĒāĻžāύāĻŋāϰ āϟāĻžāĻ°ā§āύāĻ“āĻ­āĻžāϰ āϰ⧁āĻĒāĻŋ āĻ›āĻžāĻĄāĻŧāĻŋāϝāĻŧ⧇ āϝāĻžāϝāĻŧāĨ¤ ⧍ āϕ⧋āϟāĻŋ āĻĒ⧃āĻĨāĻ• āĻ•āϰ āύāĻŋāϰ⧀āĻ•ā§āώāĻž u / s 44AB āĻĒā§āϰāϝ⧋āĻœā§āϝ āĻāĻŦāĻ‚ 3CA āĻāĻŦāĻ‚ 3CD āφāĻ•āĻžāϰ⧇ āĻŸā§āϝāĻžāĻ•ā§āϏ āĻ…āĻĄāĻŋāϟ āϰāĻŋāĻĒā§‹āĻ°ā§āϟāĻ“ āĻĒ⧃āĻĨāĻ•āĻ­āĻžāĻŦ⧇ āĻĢāĻžāχāϞ āĻ•āϰāϤ⧇ āĻšāĻŦ⧇āĨ¤ āĻĢāĻ°ā§āĻŽ 16 āĻ / 26 āĻāĻāϏ āĻ›āĻžāĻĄāĻŧ⧇āϰ āĻŦāĻŋāĻŦāϰāĻŖ āĻĻāĻžāĻŦāĻŋ āφāχāϟāĻŋāφāϰ -6 āĻĢāĻžāχāϞ āĻ•āϰāĻžāϰ āϜāĻ¨ā§āϝ āĻĒā§āϰāϝāĻŧā§‹āϜāύ⧀āϝāĻŧ āĻĄāϕ⧁āĻŽā§‡āĻ¨ā§āϟāϏ ITR-6 is the specific income tax return form designed for companies, including Section 8 companies or Non-Profit Organizations (NPOs) that do not claim exemption under Section 11 of the Income Tax Act. This form caters to companies other than those that claim exemption under Section 11, such as charitable or religious trusts. Section 8 companies, which are formed for promoting various social causes or charitable objectives, fall under the purview of ITR-6 for reporting their income. Understanding how to file ITR-6 is crucial for these entities to comply with income tax regulations and fulfill their tax obligations, ensuring accurate disclosure of their financial particulars. According to Section 11 of the Income Tax Act 1961, companies not claiming an exemption are req uired to file their IT return in the ITR-6 Form. Which companies are eligible for exemptions under section 11? Organizations whose property income is held for religious or charitable purposes. Political parties recorded under the Representation of the People Act, 1951. NGOs formed under the Societies Registration Act participate in activities like education, healthcare, promotion of culture, etc. Companies under Section 8 of the Companies Act of 2013 doing charity endeavors and social welfare. Who is Eligible For ITR-6 Filing? The ITR-6 return form is furnished by all the companies under the Companies Act 2013 or the earlier Companies Act 1956. However, if an organization’s income source comes from a religious or charitable property, they are not required to file this return form. E-filing Audit Reports If the assessee is required for Audit u/s 44AB and a certified accountant has audited the accounts, then the below details should be submitted to the department, which includes Audit report details, Auditor, and The date of furnishing How To File ITR 6 Filing ITR-6 involves the use of the Income Tax Department's e-filing portal, where companies, including Section 8 companies, can fill, download, and submit the form electronically. This online filing process simplifies tax compliance for these entities, providing a streamlined approach to report their income and maintain accurate financial records. ITR-6 form download is available on the official income tax e-filing portal, allowing companies, including Section 8 companies, to access the necessary form for reporting their income and ensuring compliance with tax regulations. Understanding the taxation norms applicable to Section 8 companies and the relevance of ITR-6 aids these entities in fulfilling their tax responsibilities while contributing to their respective charitable or social causes. Structure of the ITR-6 Form ITR-6 form is divided into two parts: Part A and Part B. Each part has its subsections with multiple schedules. Here, we will explain both of these parts in detail! Part A: General information: This subsection includes basic details such as Taxpayer's name and address PAN (Permanent Account Number) of the company Challan Identification Number Date of filing the return Status of the taxpayer (e.g., company) Details of the audit, if applicable Part A-BS: Balance Sheet: Here, details of the company’s balance sheet, such as the liabilities, current liabilities, share capital, and more, are included. Part A-BS-Ind AS: Here, details of the company’s balance sheet according to the financial year or as on the date of the business combination are included. Part A-Manufacturing Account: This subsection encompasses manufacturing account details related to inventory, such as Opening stock, Closing stock, and Cost of the produced goods. Part A-Trading Account: It requires details related to the company's income and expenditure. Part A-P&L: Profit and Loss Account: Detailed financial statements of the company's profit or the loss incurred during the respective financial year. Part A-OI: Other information: Details about the business activity, partners, shareholding pattern, etc. Part A-QD : Quantitative details Part A-OL: Payment and Receipt account of company under liquidation. Part A -Manufacturing Account-Ind AS Part-B - 42 schedules are there in this section. Here’s a detailed explanation. Tax Payments Advance Tax and Self-Assessment tax payment details. TDS (Tax Deducted at Source) details. TCS (Tax Collected at Source) details. Due Dates For Filing ITR-6 Form How To File The ITR-6 Form ITR-6 return filing involves several steps, as specified below the sequence for filling out parts and schedules. Part A ( and its subsection) All the Schedules Part B ( its subsection) Verification After all the required information is furnished, the IT return is filed online by affixing the assessee's DSC (Digital Signature). Also, if you need assistance regarding ITR-6 return filing, contact us at https://www.karrtax.in/ . No Annexures Required You are not required to include any documents, such as TDS certificates, with your ITR-6 return. Instead, it is recommended that taxpayers compare the taxes deducted, collected, or paid on their behalf with the information in their Tax Credit Statement, also known as Form 26AS . This practice ensures that the details in your return align with the data in Form 26AS and promotes accurate tax filing and compliance. How Karr Tax Can Help You With ITR-6 Return Filing? Assessment & Data Compilation: We are here to assist you in determining if ITR-6 is the appropriate income tax return form for your organization. Our experts will determine the eligibility and provide insights into any exemptions or deductions you may be entitled to. Years of Experience: Karr Tax has a team of tax professionals who are well-versed in Indian tax laws and regulations. They will provide expert guidance and ensure your ITR-6 is accurately filed in compliance with the latest tax rules. Tax Optimization: We will help you identify tax-saving opportunities, deductions, and incentives that may apply to your company. Different Types ITR Filing Services : Our return filing services are not limited to ITR-6, but we offer ITR-1 , ITR-2 , ITR-3 , ITR-4 , and ITR-5 services as well. Compliance and Accuracy: Karr Tax will review your financial statements, schedules, and other documentation to ensure compliance and accuracy in ITR-6 filing. This reduces the risk of errors or dissimilarities that could lead to tax issues. Frequently Asked Questions (FAQs) 1.Who is required to file an ITR-6 return? Companies not eligible for exemption under Section 11 of the Income Tax Act, 1961, such as business companies and charitable trusts , are required to file an ITR-6 form. 2.Who is not eligible for ITR-6 return filing? The below entities are not required to file an ITR-6 return, but they can file the other form according to their eligibility. Individual taxpayers, including salaried employees and professionals. Firms and Limited Liability Partnerships (LLPs) Special Economic Zone (SEZ) Units Entities seeking exemption under Section 11 of the Income Tax Act. 3.Where can I get help with filing ITR-6? You can seek assistance from KarrTax , and we will advise you on various aspects of taxation, including deductions, exemptions, and compliance. 4.What are the penalties for not filing ITR-6 on time? If you fail to file ITR-6 by the due date, you may be liable to penalties and interest on the outstanding tax liability. The penalty amount may vary depending on the delay and the total income. 5.What is the due date for ITR-6 return filing? October 31st, if the company's accounts are audited under the IT Act. November 30th, if the company is required to furnish a report in Form No. 3CEB. July 31st, if the company’s accounts do not require auditing. 6.What documents and information are needed for filing ITR-6? Here is the list of documents required for filing ITR-6. Financial statements, Audited accounts, Profit and loss statements, Balance sheets, and Details of income, Deductions, and Taxes paid āφāχāϟāĻŋāφāϰ 6 āĻĄāĻžāωāύāϞ⧋āĻĄ āĻ•āϰ⧁āύ

  • Expert Income Tax Notice Assistance Services | Resolve Tax Issues Quickly | Karr Tax

    Got a notice from the Income Tax Department? Get expert assistance and respond to notices with a tax expert! āϏāĻšāĻžāϝāĻŧāϤāĻžāϰ āϏāĻžāĻĨ⧇ āχāύāĻ•āĻžāĻŽ āĻŸā§āϝāĻžāĻ•ā§āϏ āύ⧋āϟāĻŋāĻ•āĻžāϗ⧁āϞāĻŋ āĻ­āĻžāϰāϤ⧇ āĻĒā§āϰāϝāĻŧā§‹āϜāύ⧀āϝāĻŧ āφāϝāĻŧāĻ•āϰ āĻŦāĻŋāĻœā§āĻžāĻĒā§āϤāĻŋ āϏāĻšāĻžāϝāĻŧāϤāĻž āĻĒāϰāĻŋāώ⧇āĻŦāĻž, āϝāĻĻāĻŋ āφāĻĒāύāĻŋ āĻŸā§āϝāĻžāĻ•ā§āϏ āϰāĻŋāϟāĻžāĻ°ā§āύ⧇āϰ āĻŦāĻŋāĻ­āĻŋāĻ¨ā§āύ āĻ•āĻžāϰāϪ⧇ āφāϝāĻŧāĻ•āϰ āĻŦāĻŋāĻ­āĻžāϗ⧇āϰ āĻĒāĻžāĻ āĻžāύ⧋ āύ⧋āϟāĻŋāĻļ āĻĒ⧇āϝāĻŧ⧇ āĻĨāĻžāϕ⧇āύāĨ¤ āĻ¤ā§āϰ⧁āϟāĻŋāϝ⧁āĻ•ā§āϤ āϰāĻŋāϟāĻžāĻ°ā§āύ āĻ¤ā§āϰ⧁āϟāĻŋāϝ⧁āĻ•ā§āϤ āϰāĻŋāϟāĻžāĻ°ā§āύ⧇āϰ āϜāĻ¨ā§āϝ āφāĻĒāύāĻŋ āĻ•āĻŋ 139 āĻāϰ āύ⧋āϟāĻŋāĻļ āĻĒ⧇āϝāĻŧ⧇āϛ⧇āύ (9) ā§Ēā§Ē⧝⧝ āϟāĻžāĻ•āĻž āĻāĻ–āύāχ āĻļ⧁āϰ⧁ āĻ•āϰ āχāω / āĻāϏ 143 (1) āĻāϰ āϚāĻžāĻšāĻŋāĻĻāĻž āφāĻĒāύāĻŋ āĻ•āĻŋ 143 (1) āĻāϰ āĻĄāĻŋāĻŽāĻžāĻ¨ā§āĻĄ āύ⧋āϟāĻŋāĻļ āĻĒ⧇āϝāĻŧ⧇āϛ⧇āύ? ā§Ēā§Ē⧝⧝ āϟāĻžāĻ•āĻž āĻāĻ–āύāχ āĻļ⧁āϰ⧁ āĻ•āϰ! āϏāĻ‚āĻļā§‹āϧāύ u / s154 āφāĻĒāύāĻŋ āĻ•āĻŋ 154 āϏāĻ‚āĻļā§‹āϧāύ āĻ…āύ⧁āϰ⧋āϧ āĻĢāĻžāχāϞ āĻ•āϰāϤ⧇ āϚāĻžāύ? ā§Ēā§Ē⧝⧝ āϟāĻžāĻ•āĻž āĻāĻ–āύāχ āĻļ⧁āϰ⧁ āĻ•āϰ! āϏāĻŽā§āĻĒāĻ°ā§āĻ•āĻŋāϤ āϤāĻĨā§āϝ āϏāĻŽā§āĻĒāĻ°ā§āĻ•āĻŋāϤ āϤāĻĨā§āϝ āφāχāϟāĻŋ āϰāĻŋāϟāĻžāĻ°ā§āύ āĻĻāĻžāĻ–āĻŋāϞ⧇āϰ āĻĒāϰ⧇ āĻĻ⧁āϟāĻŋ āϏāĻŦāĻšā§‡āϝāĻŧ⧇ āϏāĻžāϧāĻžāϰāĻŖ āύ⧋āϟāĻŋāĻļ āϝāĻž āφāχāϟāĻŋ āĻŦāĻŋāĻ­āĻžāĻ— āĻĻā§āĻŦāĻžāϰāĻž āĻĒāϰāĻŋāĻŦ⧇āĻļāύ āĻ•āϰāĻž āĻšāϝāĻŧ āϤāĻž āĻš'āϞ: Ø§ŲˆØą ā§§. āĻ¤ā§āϰ⧁āϟāĻŋāϝ⧁āĻ•ā§āϤ āϰāĻŋāϟāĻžāĻ°ā§āύ⧇āϰ āĻŦāĻŋāĻœā§āĻžāĻĒā§āϤāĻŋ ā§§ā§Šā§¯ (⧝) ⧍. āĻĒā§āϰāĻžāχāĻŽ-āĻĢ⧇āϏāĻŋāϝāĻŧāĻž āϏāĻŽāĻ¨ā§āĻŦāϝāĻŧ⧇āϰ āύ⧋āϟāĻŋāĻļ āχāω / āĻāϏ ā§§ā§Ēā§Š (ā§§) (āĻ•) āĻ…āĻ¨ā§āϝāĻžāĻ¨ā§āϝ āĻŦāĻŋāĻ­āĻŋāĻ¨ā§āύ āĻŦāĻŋāĻœā§āĻžāĻĒā§āϤāĻŋ āϰāϝāĻŧ⧇āϛ⧇ āϝāĻž āφāχāϟāĻŋ āĻŦāĻŋāĻ­āĻžāĻ— āĻĻā§āĻŦāĻžāϰāĻž āϜāĻžāϰāĻŋ āĻ•āϰāĻž āĻĨāĻžāϕ⧇ āϝ⧇āĻŽāύ āĻ¸ā§āĻ•ā§āϰāϟāĻŋāύāĻŋ āϏāĻŽā§āĻĒāĻ°ā§āĻ•āĻŋāϤ āύ⧋āϟāĻŋāĻļ u / s 143 (2), āϰāĻŋāϟāĻžāĻ°ā§āύ āĻĢāĻžāχāϞāϏ āύ⧋āϟāĻŋāϏ u / s 142 (1) āχāĻ¤ā§āϝāĻžāĻĻāĻŋāĨ¤ āϤāĻŦ⧇ āĻŦāĻ°ā§āϤāĻŽāĻžāύ⧇ āφāĻŽāϰāĻž āĻĒāϰāĻžāĻŽāĻ°ā§āĻļ āĻĒā§āϰāĻĻāĻžāύ āĻ•āϰāĻŦ āĻāĻŦāĻ‚ āωāĻĒāϰ⧋āĻ•ā§āϤ āĻĻ⧁āϟāĻŋ āύ⧋āϟāĻŋāĻļ āĻāĻŦāĻ‚ āϏāĻ‚āĻļā§‹āϧāύ āĻ…āύ⧁āϰ⧋āϧ⧇āϰ āϏāĻžāĻĨ⧇ āϏāĻŽā§āĻĒāĻ°ā§āĻ•āĻŋāϤ āύāĻŋāĻ°ā§āĻĻ⧇āĻļāĻŋāĻ•āĻž āχāω / āĻāϏ 154āĨ¤ āφāĻŽāϰāĻž āĻāĻ–āύ āϤāĻžāĻĻ⧇āϰ āĻĒā§āϰāĻ¤ā§āϝ⧇āĻ•āϕ⧇ āύāĻŋāϝāĻŧ⧇ āφāϞ⧋āϚāύāĻž āĻ•āϰāĻŦ: 1. āĻ¤ā§āϰ⧁āϟāĻŋāĻĒā§‚āĻ°ā§āĻŖ āϰāĻŋāϟāĻžāĻ°ā§āύ⧇āϰ āĻŦāĻŋāĻœā§āĻžāĻĒā§āϤāĻŋ u/s 139 (9) ● Notice Under Section 133(6) Reasons for receiving notice u/s 133(6) include: Failure to file ITR despite having income exceeding the basic exemption limit as per the AIS (Annual Information Statement) . Incorrect reporting of income A significant difference between the reported income in the ITR and the expenditures reflected in the AIS. ● Intimation Under Section 143(1)- (Routine Communication) ā§§. āĻ¤ā§āϰ⧁āϟāĻŋāϝ⧁āĻ•ā§āϤ āϰāĻŋāϟāĻžāĻ°ā§āύ⧇āϰ āĻŦāĻŋāĻœā§āĻžāĻĒā§āϤāĻŋ ā§§ā§Šā§¯ (⧝) āύāĻŋāĻŽā§āύāϞāĻŋāĻ–āĻŋāϤ āĻļāĻ°ā§āϤāϗ⧁āϞāĻŋ āĻŽā§‡āύ⧇ āύāĻž āύāĻŋāϞ⧇ āφāϝāĻŧ⧇āϰ āĻĒā§āϰāĻ¤ā§āϝāĻžāĻŦāĻ°ā§āϤāύāϕ⧇ āĻ¤ā§āϰ⧁āϟāĻŋāϝ⧁āĻ•ā§āϤ āĻŦāϞ⧇ āĻŽāύ⧇ āĻ•āϰāĻž āĻšāϝāĻŧ: Ø§ŲˆØą (āĻ•) āĻĒā§āϰāϤāĻŋāϟāĻŋ āφāϝāĻŧ⧇āϰ āĻĒā§āϰāϧāĻžāύ⧇āϰ āĻ…āϧ⧀āύ⧇ āϰāĻŋāϟāĻžāĻ°ā§āύ⧇ āϏāĻ‚āϝ⧁āĻ•ā§āϤāĻŋ, āĻŦāĻŋāĻŦ⧃āϤāĻŋ āĻāĻŦāĻ‚ āĻ•āϞāĻžāĻŽāϗ⧁āϞāĻŋ, āĻŽā§‹āϟ āĻŽā§‹āϟ āφāϝāĻŧ⧇āϰ āĻ—āĻŖāύāĻž āĻāĻŦāĻ‚ āĻŽā§‹āϟ āφāϝāĻŧ āĻĒā§‚āϰāĻŖ āĻ•āϰāĻž āĻšāϝāĻŧ⧇āϛ⧇ Ø§ŲˆØą (āĻ–) āϰāĻŋāϟāĻžāĻ°ā§āύ⧇āϰ āϏāĻžāĻĨ⧇ āĻŽā§‹āϟ āφāϝāĻŧ⧇āϰ āĻ—āĻŖāύāĻžāϰ āĻŦāĻŋāĻŦ⧃āϤāĻŋ āĻĻ⧇āĻ“āϝāĻŧāĻž āĻšāϝāĻŧ Ø§ŲˆØą (āĻ—) āϝāĻĻāĻŋ āϰāĻŋāϟāĻžāĻ°ā§āύāϟāĻŋ āύāĻŋāϰ⧀āĻ•ā§āώāĻŖāĻžāϧ⧀āύ āĻĨāĻžāϕ⧇, āϤāĻŦ⧇ āĻāϟāĻŋāϰ āϏāĻžāĻĨ⧇ āĻ…āĻĄāĻŋāϟ āϰāĻŋāĻĒā§‹āĻ°ā§āϟ āχāω / āĻāϏ ā§Ēā§Ē āĻāĻāĻŦāĻŋ āĻŦāĻž āϰāĻŋāĻĒā§‹āĻ°ā§āϟ āϏāĻœā§āϜāĻŋāϤ āĻ•āϰāĻžāϰ āĻĒā§āϰāĻŽāĻžāĻŖāĻ“ āωāĻĒāĻ¸ā§āĻĨāĻŋāϤ āĻĨāĻžāϕ⧇āĨ¤ Ø§ŲˆØą (d) āϰāĻŋāϟāĻžāĻ°ā§āύ⧇āϰ āϏāĻžāĻĨ⧇ āĻŸā§āϝāĻžāĻ•ā§āϏ āĻĒā§āϰāĻĻāĻžāύ⧇āϰ āĻĒā§āϰāĻŽāĻžāĻŖ āĻāĻŦāĻ‚ āϟāĻŋāĻĄāĻŋāĻāϏ āĻāĻŦāĻ‚ āϟāĻŋāϏāĻŋāĻāϏ āϝāĻĻāĻŋ āĻĨāĻžāϕ⧇ āϤāĻŦ⧇, Ø§ŲˆØą (āĻ™) āύāĻŋāϝāĻŧāĻŽāĻŋāϤ āĻšāĻŋāϏāĻžāĻŦ⧇āϰ āĻŦāχ āĻŦāϜāĻžāϝāĻŧ āĻĨāĻžāĻ•āϞ⧇ āϰāĻŋāϟāĻžāĻ°ā§āύ āĻŽā§āϝāĻžāύ⧁āĻĢā§āϝāĻžāĻ•āϚāĻžāϰāĻŋāĻ‚, āĻŸā§āϰ⧇āĻĄāĻŋāĻ‚ āĻāĻŦāĻ‚ āϞāĻžāĻ­ āĻāĻŦāĻ‚ āĻŦā§āϝāĻžāϞāĻžāĻ¨ā§āϏ āĻļā§€āϟ āχāĻ¤ā§āϝāĻžāĻĻāĻŋāϰ āϏāĻžāĻĨ⧇ āϞāϏ āĻ…ā§āϝāĻžāĻ•āĻžāωāĻ¨ā§āĻŸā§‡āϰ āϏāĻžāĻĨ⧇ āĻĨāĻžāϕ⧇ etc. Ø§ŲˆØą (āϚ) āϝāĻĻāĻŋ āύāĻŋāϝāĻŧāĻŽāĻŋāϤ āĻ…ā§āϝāĻžāĻ•āĻžāωāĻ¨ā§āĻŸā§‡āϰ āĻŦāχ āύāĻž āϰāĻžāĻ–āĻž āĻšāϝāĻŧ, āϤāĻŦ⧇ āϰāĻŋāϟāĻžāĻ°ā§āύ⧇āϰ āϏāĻžāĻĨ⧇ āĻŽā§āĻĻā§āϰāĻžāϰ āĻĒāϰāĻŋāĻŽāĻžāϪ⧇āϰ āĻĒāϰāĻŋāĻŽāĻžāĻŖ āĻŦāĻž āĻāĻ•āϟāĻŋ āĻšāĻŋāϏāĻžāĻŦ⧇ āϝ⧇āĻŽāύ āĻĒā§āϰāĻžāĻĒā§āϤāĻŋ, āĻŽā§‹āϟ āĻĒā§āϰāĻžāĻĒā§āϤāĻŋ, āĻŽā§‹āϟ āϞāĻžāĻ­, āĻŦā§āϝāϝāĻŧ āĻāĻŦāĻ‚ āĻŦā§āϝāĻŦāϏāĻžāϝāĻŧ āĻŦāĻž āĻĒ⧇āĻļāĻžāϰ āύāĻŋāϟ āϞāĻžāĻ­ āĻāĻŦāĻ‚ āϝāĻžāϰ āĻ­āĻŋāĻ¤ā§āϤāĻŋāϤ⧇ āĻ āϜāĻžāϤ⧀āϝāĻŧ āĻĒāϰāĻŋāĻŽāĻžāĻŖ āĻ—āĻŖāύāĻž āĻ•āϰāĻž āĻšāϝāĻŧ⧇āϛ⧇ āĻāĻŦāĻ‚ āĻĒā§‚āĻ°ā§āĻŦāĻŦāĻ°ā§āϤ⧀ āĻŦāĻ›āϰ⧇āϰ āĻļ⧇āώ⧇āϰ āĻŽāϤ⧋ āĻŽā§‹āϟ āĻĒ⧃āĻĨāĻ• debāĻŖāϖ⧇āϞāĻžāĻĒāĻŋ, āϏāĻžāĻ¨ā§āĻĻā§āϰāĻŋ orsāĻŖāĻĻāĻžāϤāĻž, āĻ¸ā§āϟāĻ•-āχāύ-āĻŸā§āϰ⧇āĻĄ āĻāĻŦāĻ‚ āύāĻ—āĻĻ āĻŦā§āϝāĻžāϞ⧇āĻ¨ā§āϏ⧇āϰ āĻĒāϰāĻŋāĻŽāĻžāĻŖ āĻĒā§āϰāĻ•āĻžāĻļ āĻ•āϰ⧇āĨ¤ Ø§ŲˆØą (āĻ›) āĻŽāĻžāϞāĻŋāĻ•āĻžāύāĻžāϧ⧀āύ āĻŦā§āϝāĻŦāϏāĻž āĻŦāĻž āĻĒ⧇āĻļāĻžāϰ āĻ•ā§āώ⧇āĻ¤ā§āϰ⧇ āĻŽāĻžāϞāĻŋāĻ•āĻžāύāĻžāϰ āĻŦā§āϝāĻ•ā§āϤāĻŋāĻ—āϤ āĻ…ā§āϝāĻžāĻ•āĻžāωāĻ¨ā§āϟ; āĻĢāĻžāĻ°ā§āĻŽā§‡āϰ āĻ•ā§āώ⧇āĻ¤ā§āϰ⧇, āĻŦā§āϝāĻ•ā§āϤāĻŋāĻĻ⧇āϰ āĻŦāĻž āĻŦā§āϝāĻ•ā§āϤāĻŋāĻĻ⧇āϰ āϏāĻ‚āĻ¸ā§āĻĨāĻžāϰ āĻāĻ•āϟāĻŋ āĻ…āĻ‚āĻļ, āĻ…āĻ‚āĻļā§€āĻĻāĻžāϰ āĻŦāĻž āϏāĻĻāĻ¸ā§āϝāĻĻ⧇āϰ āĻŦā§āϝāĻ•ā§āϤāĻŋāĻ—āϤ āĻ…ā§āϝāĻžāĻ•āĻžāωāĻ¨ā§āϟ; āĻāĻŦāĻ‚ āĻĢāĻžāĻ°ā§āĻŽā§‡āϰ āĻ…āĻ‚āĻļā§€āĻĻāĻžāϰ āĻŦāĻž āϏāĻĻāĻ¸ā§āϝ⧇āϰ āĻ•ā§āώ⧇āĻ¤ā§āϰ⧇, āĻŦā§āϝāĻ•ā§āϤāĻŋ āĻŦāĻž āĻŦā§āϝāĻ•ā§āϤāĻŋāϰ āĻļāϰ⧀āϰ⧇āϰ āϏāĻ‚āĻ¸ā§āĻĨāĻž, āĻāĻ›āĻžāĻĄāĻŧāĻžāĻ“ āĻĢāĻžāĻ°ā§āĻŽā§‡ āϤāĻžāϰ āĻŦā§āϝāĻ•ā§āϤāĻŋāĻ—āϤ āĻ…ā§āϝāĻžāĻ•āĻžāωāĻ¨ā§āϟ, āĻŦā§āϝāĻ•ā§āϤāĻŋ āĻŦāĻž āĻŦā§āϝāĻ•ā§āϤāĻŋāϰ āĻļāϰ⧀āϰ⧇āϰ āϏāĻ‚āĻ¸ā§āĻĨāĻžāύ; Ø§ŲˆØą (āϜ) āϝ⧇āĻ–āĻžāύ⧇ āĻŽā§‚āĻ˛ā§āϝāĻžāϝāĻŧāύāĻ•āĻžāϰ⧀āϰ āĻšāĻŋāϏāĻžāĻŦ āύāĻŋāϰ⧀āĻ•ā§āώāĻŖ āĻ•āϰāĻž āĻšāϝāĻŧ⧇āϛ⧇, āϏ⧇āĻ–āĻžāύ⧇ āϰāĻŋāϟāĻžāĻ°ā§āύ⧇āϰ āϏāĻžāĻĨ⧇ āύāĻŋāϰ⧀āĻ•ā§āώāĻŋāϤ āϞāĻžāĻ­ āĻāĻŦāĻ‚ āϞ⧋āĻ•āϏāĻžāύ⧇āϰ āĻšāĻŋāϏāĻžāĻŦ āĻāĻŦāĻ‚ āĻŦā§āϝāĻžāϞ⧇āĻ¨ā§āϏ āĻļāĻŋāϟ āĻāĻŦāĻ‚ āύāĻŋāϰ⧀āĻ•ā§āώāϕ⧇āϰ āϰāĻŋāĻĒā§‹āĻ°ā§āĻŸā§‡āϰ āĻ…āύ⧁āϞāĻŋāĻĒāĻŋ āĻāĻŦāĻ‚ āϝ⧇āĻ–āĻžāύ⧇ āĻŽā§‚āĻ˛ā§āϝāĻžāϝāĻŧāύāĻ•āĻžāϰ⧀āϰ āĻŽā§‚āĻ˛ā§āϝ āĻšāĻŋāϏāĻžāĻŦ⧇āϰ āύāĻŋāϰ⧀āĻ•ā§āώāĻž āĻĒāϰāĻŋāϚāĻžāϞāĻŋāϤ āĻšāϝāĻŧ⧇āϛ⧇, āĻŦāĻŋāĻ­āĻžāϗ⧇āϰ āĻ…āϧ⧀āύ⧇ āϕ⧋āĻŽā§āĻĒāĻžāύ⧀ āφāχāύ, ⧧⧝ā§Ģ 23 āĻāϰ ā§¨ā§Šā§Š āĻŦāĻŋ (⧧⧝ā§Ģ6 āϏāĻžāϞ⧇āϰ ā§§), āĻāχ āϧāĻžāϰāĻžāϰ āĻ…āϧ⧀āύ āĻĒā§āϰāϤāĻŋāĻŦ⧇āĻĻāύāĻ“; Ø§ŲˆØą ● Demand Notices Under Section 156 When taxpayers have outstanding taxes that need to be settled, the income tax department issues a demand notice under Section 156. This notice functions as a formal demand for the unpaid taxes, specifying the amount owed and the deadline for payment. Additionally, it may detail any additional charges, such as fines or interest, that have accrued. Receiving such a notice can be a serious matter, and it's advisable to seek assistance from a tax professional. They can help you understand the implications of the notice and assist you in taking the necessary steps to address the outstanding tax liabilities. When there are outstanding dues after assessment, the Income Tax Department issues a Demand Notice under Section 156. This notice specifies the amount payable, including taxes, interest , and penalties. Key points to note about this notice include: Timely payment is crucial to avoid further penalties and legal action. If the taxpayer disagrees with the demand, they can file an appeal with the Appellate Authority. It's essential for taxpayers to review the demand notice carefully, understand the components of the outstanding amount, and take appropriate action. Failing to address the demand can lead to additional financial liabilities. Being aware of these common types of income tax notices and understanding their implications is vital for taxpayers in India. Prompt and accurate responses, as well as seeking professional assistance when necessary, can help individuals and businesses effectively manage income tax notices and ensure compliance with tax laws. ● Notice Under Section 142(1) Reasons for receiving notice u/s 142(1) include: The assessing officer wants additional information or documents about the filed income tax return , such as a statement of assets and liabilities and claim certificates. ITR was filed after the due date. Being non-responsive to this notice will result in a penalty of Rs 10,000, Prosecution (extended up to 1 year), or both. 2. 143 (1) (āĻ•) ⧍. āĻĒā§āϰāĻžāχāĻŽāĻž āĻĢā§āϝāĻžāϏāĻŋāϝāĻŧāĻž āϏāĻžāĻŽāĻžā§āϜāĻ¸ā§āϝ⧇āϰ āύ⧋āϟāϏ āχāω / āĻāϏ 143 (1) (āĻ•) Ø§ŲˆØą āφāϝāĻŧāĻ•āϰ āφāχāύ⧇āϰ ā§§ā§Ēā§Š (ā§§) (āĻ•) āĻ…āύ⧁āϏāĻžāϰ⧇, āϝ⧇āĻ–āĻžāύ⧇ ā§§ā§Šā§¯ / u / s āĻāϰ āĻ…āϧ⧀āύ⧇ āϕ⧋āύāĻ“ āϰāĻŋāϟāĻžāĻ°ā§āύ āĻĻāĻžāĻ–āĻŋāϞ āĻ•āϰāĻž āĻšāϝāĻŧ⧇āϛ⧇, āĻāχ āϧāϰāύ⧇āϰ āϰāĻŋāϟāĻžāĻ°ā§āύ āĻĒā§āϰāĻ•ā§āϰāĻŋāϝāĻŧāĻž āĻ•āϰāĻž āĻšāĻŦ⧇ āĻāĻŦāĻ‚ āύāĻŋāĻŽā§āύāϞāĻŋāĻ–āĻŋāϤ āϏāĻžāĻŽāĻžā§āϜāĻ¸ā§āϝ āĻ•āϰāĻžāϰ āĻĒāϰ⧇ āφāϝāĻŧ / āĻ•ā§āώāϤāĻŋ āĻ—āĻŖāύāĻž āĻ•āϰāĻž āĻšāĻŦ⧇: Ø§ŲˆØą (i) āĻĒā§āϰāĻ¤ā§āϝāĻžāĻŦāĻ°ā§āϤāύ⧇āϰ āĻ•ā§āώ⧇āĻ¤ā§āϰ⧇ āϕ⧋āύāĻ“ āĻ—āĻžāĻŖāĻŋāϤāĻŋāĻ• āĻ¤ā§āϰ⧁āϟāĻŋ; Ø§ŲˆØą (ii) āĻāĻ•āϟāĻŋ āϭ⧁āϞ āĻĻāĻžāĻŦāĻŋ, āϝāĻĻāĻŋ āĻāχāϰāĻ•āĻŽ āϭ⧁āϞ āĻĻāĻžāĻŦāĻŋ āĻĒā§āϰāĻ¤ā§āϝāĻžāĻŦāĻ°ā§āϤāύ⧇āϰ āϕ⧋āύāĻ“ āϤāĻĨā§āϝ āĻĨ⧇āϕ⧇ āĻ¸ā§āĻĒāĻˇā§āϟ āĻšāϝāĻŧ; (iii) āĻ•ā§āώāϤāĻŋ āĻ…āĻ¸ā§āĻŦā§€āĻ•āĻžāϰ⧇āϰ āĻĻāĻžāĻŦāĻŋ āĻ•āϰāĻž āĻšāϝāĻŧ⧇āϛ⧇, āϝāĻĻāĻŋ āĻĒā§‚āĻ°ā§āĻŦāĻŦāĻ°ā§āϤ⧀ āĻŦāĻ›āϰ⧇āϰ āĻĢ⧇āϰāϤ āϝāĻĻāĻŋ āĻ•ā§āώāϤāĻŋāĻĒā§‚āϰāĻŖ āĻĻāĻžāĻŦāĻŋ āĻ•āϰāĻž āĻšāϝāĻŧ āϤāĻŦ⧇ āϧāĻžāϰāĻž ā§§ā§Šā§¯ āĻāϰ āωāĻĒ-āϧāĻžāϰāĻž (ā§§) āĻāϰ āĻ…āϧ⧀āύ⧇ āύāĻŋāĻ°ā§āϧāĻžāϰāĻŋāϤ āϤāĻžāϰāĻŋāϖ⧇āϰ āĻŦāĻžāχāϰ⧇ āϏāĻœā§āϜāĻŋāϤ āĻ•āϰāĻž āĻšāϝāĻŧ⧇āϛ⧇; (iv) āύāĻŋāϰ⧀āĻ•ā§āώāĻž āĻĒā§āϰāϤāĻŋāĻŦ⧇āĻĻāύ⧇ āωāĻ˛ā§āϞāĻŋāĻ–āĻŋāϤ āĻŦā§āϝāϝāĻŧāϕ⧇ āĻŦāĻžā§āϚāĻŋāϤ āĻ•āϰāĻž āϤāĻŦ⧇ āϰāĻŋāϟāĻžāĻ°ā§āύ⧇ āĻŽā§‹āϟ āφāϝāĻŧ⧇āϰ āĻ—āĻŖāύāĻž āĻ•āϰāĻž āĻŦāĻŋāĻŦ⧇āϚāύāĻžāϝāĻŧ āύ⧇āĻ“āϝāĻŧāĻž āĻšāϝāĻŧāύāĻŋ; (v) āĻ…āύ⧁āĻšā§āϛ⧇āĻĻ 10AA , 80-IA , 80-IAB , 80-IB , 80-IC , 80-ID āĻŦāĻž āĻŦāĻŋāĻ­āĻžāĻ— 80-IE āĻāϰ āĻ…āϧ⧀āύ⧇ āĻĻāĻžāĻŦāĻŋ āĻ…āύ⧁āϏāĻžāϰ⧇ āĻ›āĻžāĻĄāĻŧ⧇āϰ āĻ…āύ⧁āĻŽāϤāĻŋ āĻ…āĻ¸ā§āĻŦā§€āĻ•āĻžāϰ āĻ•āϰāĻž āĻšāϝāĻŧ⧇āϛ⧇, āϝāĻĻāĻŋ āωāĻĒ-āĻŦāĻŋāĻ­āĻžāϗ⧇āϰ āĻ…āϧ⧀āύ⧇ āύāĻŋāĻ°ā§āϧāĻžāϰāĻŋāϤ āϤāĻžāϰāĻŋāϖ⧇āϰ āĻŦāĻžāχāϰ⧇ āϰāĻŋāϟāĻžāĻ°ā§āύ āϏāϰāĻŦāϰāĻžāĻš āĻ•āϰāĻž āĻšāϝāĻŧ (ā§§) āϧāĻžāϰāĻž ā§§ā§Šā§¯ āĻāϰ ; āĻŦāĻž Ø§ŲˆØą āϤāĻŦ⧇ āωāĻĒāϰ⧋āĻ•ā§āϤ āĻĒā§āϰāϧāĻžāύāϗ⧁āϞāĻŋāϰ āĻ…āϧ⧀āύ⧇ āϕ⧋āύāĻ“ āϏāĻžāĻŽāĻžā§āϜāĻ¸ā§āϝ āĻ•āϰāĻžāϰ āϜāĻ¨ā§āϝ, āĻ•āϰāĻĻāĻžāϤāĻžāϕ⧇ āĻāĻ•āϟāĻŋ āϤāĻĻāĻ¨ā§āϤ āϏāϰāĻŦāϰāĻžāĻš āĻ•āϰāĻž āωāϚāĻŋāϤ; Ø§ŲˆØą āϕ⧋āύāĻ“ āϏāĻŽāĻ¨ā§āĻŦāϝāĻŧ āĻ•āϰāĻžāϰ āφāϗ⧇, āĻ•āϰāĻĻāĻžāϤāĻžāϰ āϜāĻŦāĻžāĻŦāϟāĻŋ āĻŦāĻŋāĻŦ⧇āϚāύāĻž āĻ•āϰāĻž āωāϚāĻŋāϤ āĻāĻŦāĻ‚ āϝāĻĻāĻŋ 30 āĻĻāĻŋāύ⧇āϰ āĻŽāĻ§ā§āϝ⧇ āϕ⧋āύāĻ“ āωāĻ¤ā§āϤāϰ āύāĻž āĻĒāĻžāĻ“āϝāĻŧāĻž āϝāĻžāϝāĻŧ āϤāĻŦ⧇ āϏāĻŽāĻ¨ā§āĻŦāϝāĻŧāϗ⧁āϞāĻŋ āĻ•āϰāĻž āϝ⧇āϤ⧇ āĻĒāĻžāϰ⧇āĨ¤ Ø§ŲˆØą 3. āϏāĻ‚āĻļā§‹āϧāύ āĻ…āύ⧁āϰ⧋āϧ u / s 154 āĻ…āύ⧇āĻ• āϏāĻŽāϝāĻŧ āĻĻ⧇āĻ–āĻž āϝāĻžāϝāĻŧ āϝ⧇ āφāϝāĻŧāĻ•āϰ āĻ•āĻ°ā§āϤ⧃āĻĒāĻ•ā§āώ āĻ…āĻ°ā§āĻĨāĻžā§Ž āϏāĻŋāĻĒāĻŋāϏāĻŋ āĻŦāĻž āφāϝāĻŧāĻ•āϰ āφāϧāĻŋāĻ•āĻžāϰāĻŋāĻ•āĻĻ⧇āϰ āĻĻā§āĻŦāĻžāϰāĻž āĻ…āĻ°ā§āĻĄāĻžāϰ āĻ•āϰāĻžāϰ āĻ•ā§āώ⧇āĻ¤ā§āϰ⧇ āĻāĻ•āϟāĻŋ āĻ¤ā§āϰ⧁āϟāĻŋ āϰāϝāĻŧ⧇āϛ⧇āĨ¤ āĻ¤ā§āϰ⧁āϟāĻŋāϟāĻŋ āĻ•āĻŋāϛ⧁ āϭ⧁āϞ⧇āϰ āĻ•āĻžāϰāϪ⧇ āĻšāϤ⧇ āĻĒāĻžāϰ⧇ āϝāĻž āϰ⧇āĻ•āĻ°ā§āĻĄā§‡ āφāĻĒāĻžāϤāĨ¤ Ø§ŲˆØą āĻāχ āϭ⧁āϞ / āĻ¤ā§āϰ⧁āϟāĻŋāϗ⧁āϞāĻŋ āϏāĻ‚āĻļā§‹āϧāύ āĻ•āϰāĻžāϰ āϜāĻ¨ā§āϝ āφāϝāĻŧāĻ•āϰ āφāχāύ⧇āϰ 154 / āĻāϰ āϭ⧁āϞ āϏāĻ‚āĻļā§‹āϧāύ āĻ•āϰāĻžāϰ āϜāĻ¨ā§āϝ āφāϝāĻŧāĻ•āϰ āĻ•āĻ°ā§āϤ⧃āĻĒāĻ•ā§āώāϕ⧇ āĻ•ā§āώāĻŽāϤāĻž āĻĻ⧇āĻ“āϝāĻŧāĻž āĻšāϝāĻŧ⧇āϛ⧇āĨ¤ Ø§ŲˆØą āϏāĻ‚āĻļā§‹āϧāύ āĻ…āύ⧁āϰ⧋āϧ āĻ•āϰāĻĻāĻžāϤāĻž āĻĻā§āĻŦāĻžāϰāĻž āĻ•āϰāĻž āϝ⧇āϤ⧇ āĻĒāĻžāϰ⧇ āĻŦāĻž āĻāĻ•āχ āφāϝāĻŧāĻ•āϰ āĻ•āĻ°ā§āϤ⧃āĻĒāĻ•ā§āώ⧇āϰ āϏ⧁ āĻŽā§‹āĻŸā§‹ āĻĻā§āĻŦāĻžāϰāĻž āϏāĻ‚āĻļā§‹āϧāύ āĻ•āϰāĻž āϝ⧇āϤ⧇ āĻĒāĻžāϰ⧇āĨ¤ Ø§ŲˆØą āϏāĻ‚āĻļā§‹āϧāύ āφāĻĻ⧇āĻļ⧇āϰ āϏāĻŽāϝāĻŧāϏ⧀āĻŽāĻž āφāĻ°ā§āĻĨāĻŋāĻ• āĻŦāĻ°ā§āώ⧇āϰ āĻļ⧇āώ āĻĨ⧇āϕ⧇ 4 āĻŦāĻ›āϰ āϝāĻž āϏāĻ‚āĻļā§‹āϧāύ āĻ•āϰāĻžāϰ āϜāĻ¨ā§āϝ āφāĻĻ⧇āĻļāϟāĻŋ āĻ•āĻ°ā§āϤ⧃āĻĒāĻ•ā§āώ āĻ•āĻ°ā§āϤ⧃āĻ• āĻĒāĻžāϏ āĻšāϝāĻŧāĨ¤ āϏāĻŋāĻĒāĻŋāϏāĻŋ, āĻŦāĻžāĻ‚āϞāĻžāϞ⧁āϰ⧁ āĻ•āĻ°ā§āϤ⧃āĻ• āĻĒā§āϰāĻĻāĻ¤ā§āϤ āφāĻĻ⧇āĻļ⧇āϰ āĻ•ā§āώ⧇āĻ¤ā§āϰ⧇, āϏāĻŽāĻ¸ā§āϤ āϏāĻ‚āĻļā§‹āϧāύ āĻ…āύ⧁āϰ⧋āϧāϗ⧁āϞāĻŋ āϕ⧇āĻŦāϞāĻŽāĻžāĻ¤ā§āϰ āφāχāϟāĻŋ āĻ“āϝāĻŧ⧇āĻŦāϏāĻžāχāĻŸā§‡āϰ āχ-āĻĢāĻžāχāϞāĻŋāĻ‚ āĻĒā§‹āĻ°ā§āϟāĻžāϞ⧇āϰ āĻŽāĻžāĻ§ā§āϝāĻŽā§‡ āĻ…āύāϞāĻžāχāύ⧇ āĻ•āϰāĻž āωāϚāĻŋāϤāĨ¤ Ø§ŲˆØą āφāĻĒāύāĻŋ āĻ•āĻŋ 143 (1) (āĻ•) āĻāϰ āϕ⧋āύāĻ“ āφāĻĻ⧇āĻļ āĻĒ⧇āϝāĻŧ⧇āϛ⧇āύ āϝāĻž āĻ­ā§āϰāĻžāĻ¨ā§āϤ āĻāĻŦāĻ‚ āϏāĻ‚āĻļā§‹āϧāύ āĻ•āϰāĻž āĻĻāϰāĻ•āĻžāϰ, āĻĻāϝāĻŧāĻž āĻ•āϰ⧇ āφāĻŽāĻžāĻĻ⧇āϰ āϏāĻžāĻĨ⧇ 91-8955833830 āĻ āϝ⧋āĻ—āĻžāϝ⧋āĻ— āĻ•āϰ⧁āύ āĻŦāĻž āĻ…āύāϞāĻžāχāύāχāĻ¨ā§āĻĄāĻŋāϝāĻŧāĻžāϟāĻžāĻāĻ•ā§āϏāĻĢāĻŋāϞāĻŋāĻ‚āϏ@gmail.com āĻ āφāĻŽāĻžāĻĻ⧇āϰ āχāĻŽā§‡āϞ āĻ•āϰ⧁āύ Ø§ŲˆØą āφāĻĒāύāĻŋ āĻāĻ–āĻžāύ⧇ āϤāĻĨā§āϝ⧇āϰ āĻ…āĻ°ā§āĻĄāĻžāϰ āφāĻĒāϞ⧋āĻĄ āĻ•āϰāϤ⧇ āĻĒāĻžāϰ⧇āύāĨ¤ ● Tax Notice Under Section 148 This notice is issued if the Income Tax Department believes that the Taxpayer has not correctly disclosed the income to pay less taxes or If an individual has not filed the return, even they are mandated to do so. In response to the notice, individuals must provide income details again for a specific financial year, along with any supporting documents, such as proof of tax-saving investments made during that period. A notice under Section 148 is issued when the department believes that certain income has escaped assessment, such as undeclared income or investments . This notice allows the department to reopen a previously filed assessment. Key points to note about this notice include: The taxpayer must respond to the notice and provide relevant information. The Assessing Officer will conduct a fresh assessment based on the information provided. Scrutiny assessment notices are typically more detailed and require thorough documentation and cooperation with the Assessing Officer. Seeking professional assistance is often advisable to navigate these complex assessments effectively. ● Intimation Under Section 245 The assessing officer issues intimation u/s 245 to confirm with the taxpayer if pending tax dues from previous financial years can be adjusted using the income tax refund issued in the current assessment year. Individuals have the option to agree or disagree with the proposed adjustment within 30 days. Important: It's vital to respond to the notice within the specified timeframe. Otherwise, the tax authorities will automatically adjust the pending tax dues against the income tax refund and issue the balance refund amount, if any. How To Authenticate Notice/Order Issued by ITD? Authenticating an income tax notice or order issued by the Income Tax Department (ITD) is a crucial step before responding to it. Here's how you can authenticate an income tax notice online on the income tax portal: Visit the official income tax website and click on the ‘Authenticate notice/order issued by ITD’ under ‘Quick Links.’ 2. You have two options to authenticate the income tax notice: 3. PAN, document type, assessment year, issue date, and mobile number (for notice/order/letter issued for AY 2011-12 and subsequent years only) 4. Document Identification Number and mobile number (for all assessment years) 5. After filling in all the details in the chosen option, you will receive an OTP. Once it is validated, the date of the issue of the notice, along with the DIN of the notice will be issued. If in case, the notice is not issued by the ITD, it will display the following message – “No record found for the given criteria.” How To Effectively Respond To an Income Tax Notice? When you get an income tax notice due to any of the above-mentioned scenarios, the following measures can be taken to respond efficiently. First things first: carefully read the notice and find out why it was sent. Pay close attention to the deadlines mentioned. Many times, tax authorities send notices mistakenly. To ensure the notice is intended for you, double-check your name, PAN number, and address. Gather all relevant documents and records according to the specific tax matter mentioned in the notice. Respond to the notice within the given timeframe to avoid further penalties or legal consequences. Sometimes, it’s not possible for individuals to understand the terminologies; in such a scenario, consider seeking advice from a tax professional or a CA (chartered accountant). Maintain copies of all correspondence, including your response to the notice and any supporting documents submitted. Notice resolution can take time, so maintain patience. Be proactive in addressing any further requests or queries from the tax authorities. How Can KarrTax Help You With Income Tax Notice Assistance? KarrTax has a team of experienced tax professionals who specialize in handling income tax notices of all kinds. Whether it's a scrutiny notice, demand notice, or any other communication from the tax authorities, we have the expertise to assist you effectively. Here are some of the reasons why you should choose us: We provide personalized solutions tailored to specific circumstances. Affordable rates start from Rs.499, with no hidden fees. (varies according to the issued notice type) We believe in transparency and clarity. From the initial consultation to the resolution of your tax notice, we'll keep you informed about the process, timelines, and potential outcomes. Dedication to providing personalized attention. Proven track record of assisting clients successfully with income tax notices. Frequently Asked Questions (FAQs) 1.What if a taxpayer ignores the income tax notice? Ignoring an income tax notice can lead to serious consequences, such as penalty proceedings, conducting a tax audit, or even prosecuting the taxpayer for non-compliance. 2.Is it mandatory to authenticate the notice/order by Income Tax Authorities? Absolutely, yes! It's essential to authenticate any notice or order issued by the authorities to ensure its authenticity and legitimacy. Even the department encourages this! That’s why, since October 1st, 2019, every communication from the Income Tax Department is assigned a unique Document Identification Number to help safeguard against fraudulent or unauthorized correspondence. 3.In how many days an individual can respond to the income tax notice? The time period for responding to an income tax notice typically varies depending on the nature of the notice and the specific instructions provided therein. For instance, the timeline for responding to notices u/s 139(9) is 15 days, while for intimation u/s 245, it’s 30 days. Strategies for Effectively Responding to Income Tax Notices To respond effectively: Understand the Notice: Carefully read and comprehend the notice to formulate a proper response. Seek Professional Assistance : Consider engaging a tax professional for guidance. Gather Comprehensive Documentation: Collect relevant documents to support your response. Respond Promptly: Adhere to response timelines to avoid penalties. Be Accurate and Complete: Ensure your response addresses all issues accurately. Maintain Open Communication: Communicate challenges or delays promptly. Consider Legal Options: Explore appeals if you disagree with the assessment. Keep Records: Maintain copies of all correspondence and documents. Stay Informed: Stay updated on tax laws and regulations. Seek Professional Review: Have a tax professional review your response. Be Patient: Notice resolution can take time; maintain patience. Learn from the Experience: Evaluate and implement improvements. Consider Professional Tax Planning: Engage in tax planning to prevent future notices The Significance of Seeking Professional Assistance Professional tax assistance offers several advantages: Expertise and Experience: Tax professionals specialize in resolving tax issues, providing accurate guidance and representation. Efficient Resolution: They analyze notices, identify issues, and develop effective strategies for timely resolution. Compliance and Accuracy: Professionals ensure responses comply with tax laws, minimizing errors and penalties. Peace of Mind: Outsourcing tax matters allows you to focus on other aspects of your life or business. Risk Mitigation: Professionals reduce the risk of mistakes in your response. Finding the Right Income Tax Notice Assistance Service Provider Selecting the right service provider is crucial: Expertise and Experience: Look for experienced professionals specialized in your type of notice. Reputation and Track Record: Check for positive reviews and successful resolutions. Transparent Pricing: Understand the cost and potential fees upfront. Communication: Choose providers who maintain open and responsive communication. Ethical Practices: Ensure ethical conduct and compliance with tax laws. Initial Consultation: Use the initial consultation to assess their approach and expertise. Case Study: Handling Income Tax Notices Here's a consolidated case study to show how taxpayers might encounter various types of income tax notices: 1. Mr. Rajesh, a salaried individual, filed his income tax return for the assessment year 2022. After filing, he received a notice from the Income Tax Department. Scenario: Mr. Rajesh, a salaried individual, filed his income tax return for the assessment year 2022. Type of Notice: Notice under Section 143(1) - Intimation Notice Action Taken: Rajesh reviewed the notice and found that there were no discrepancies in his income and tax calculation . He agreed with the assessment and took no further action. Outcome: No further action was required as Rajesh's return was accepted as filed. 2. In another scenario, Ms. Priya, a self-employed professional, filed her income tax return for the assessment year 2023. However, she made an error in her tax calculation, resulting in an underpayment of taxes. Scenario: Ms. Priya, a self-employed professional, filed her income tax return for the assessment year 2023. Type of Notice: Notice under Section 139(9) - Defective Return Notice Action Taken: Priya received a notice indicating the defects in her return. She promptly corrected the errors and submitted the revised return within the specified timeframe. Outcome: The corrected return was considered valid, and Priya avoided penalties for the underpayment. In a different scenario, Mr. Sanjay, a business owner, filed his income tax return for the assessment year 2021. The department suspected undisclosed income based on financial transactions. 3. Scenario: Mr. Sanjay, a business owner, filed his income tax return for the assessment year 2021. Type of Notice: Section 148 Notice - Reopening of Assessment Action Taken: Sanjay received a Section 148 notice, indicating that his assessment was being reopened. He provided all requested information and documents to the Assessing Officer. Outcome: After a thorough assessment, the department determined additional tax liability, and Sanjay had to pay the outstanding amount along with penalties and interest. 4. In another scenario, Ms. Anjali, a freelance consultant, filed her income tax return for the assessment year 2022. The department decided to scrutinize her return in detail. Scenario: Ms. Anjali, a freelance consultant, filed her income tax return for the assessment year 2022. Type of Notice: Section 143(2) Notice - Scrutiny Assessment Action Taken: Anjali received a Section 143(2) notice, requesting various documents and details. She collaborated with a tax professional to prepare and submit the required documentation. Outcome: The scrutiny assessment concluded with no significant discrepancies, and Anjali's return was accepted as filed after a thorough examination. Lastly, a Demand notice showing unpaid dues was sent to Mr. Alok, a retired person with rental income . After reviewing the notice, he paid the outstanding amount within the specified timeframe, resolving the issue without further legal action. Income tax notices can take various forms, and it's essential to understand the types of income tax notices you may encounter. One common notice is under Section 139(9) of the Income Tax Act, which is issued when an ITR filed is defective or incomplete. These notices, often referred to as IT notices, require your attention and prompt response to rectify any issues with your tax filing. Additionally, you might come across an intimation under Section 143(1), which is an automated communication from the Income Tax Department summarizing your return's assessment. Being aware of these different types of income tax notices is crucial for maintaining compliance with tax regulations. Received an Income Tax Notice? Relax! Our Experts are here to answer all your queries. Just connect with one below. āĻāĻ–āύāχ āĻļ⧁āϰ⧁ āĻ•āϰ

  • How to check Income Tax Refund Status | Karr Tax

    Find the easiest way to track your income tax refund status with our comprehensive guide. āφāĻĒāύāĻžāϰ āφāϝāĻŧāĻ•āϰ āĻĢ⧇āϰāϤ⧇āϰ āĻ…āĻŦāĻ¸ā§āĻĨāĻž āϕ⧀āĻ­āĻžāĻŦ⧇ āĻšā§‡āĻ• āĻ•āϰāĻŦ⧇āύ What is Income Tax Refund? āφāĻĒāύāĻŋ āύāĻŋāĻœā§‡āϰ āφāχāϟāĻŋ āϰāĻŋāϟāĻžāĻ°ā§āύāϟāĻŋ āϏ⧇āϞāĻĢ⧇āϰ āĻŽāĻžāĻ§ā§āϝāĻŽā§‡ āĻŦāĻž āϕ⧋āύāĻ“ āĻāĻœā§‡āĻ¨ā§āϏāĻŋ āĻŦāĻž āϏāĻŋāĻ āĻāϰ āĻŽāĻžāĻ§ā§āϝāĻŽā§‡ āĻĻāĻžāϝāĻŧ⧇āϰ āĻ•āϰ⧇āϛ⧇āύ āϤāĻŦ⧇ āĻ…āύ⧇āĻ•āĻŦāĻžāϰ āφāĻĒāύāĻŋ āĻ­āĻžāĻŦāϤ⧇ āĻĒāĻžāϰ⧇āύ āϝ⧇ āφāĻĒāύāĻžāϰ āĻ…ā§āϝāĻžāĻ•āĻžāωāĻ¨ā§āĻŸā§‡ āĻŦāĻž āĻ…āύ⧁āϰ⧂āĻĒ āχāĻ¸ā§āϝ⧁āϤ⧇ āϕ⧇āύ āĻĢ⧇āϰāϤ āϜāĻŽāĻž āĻĻ⧇āĻ“āϝāĻŧāĻž āĻšāϝāĻŧāύāĻŋāĨ¤ Ø§ŲˆØą āφāϝāĻŧāĻ•āϰ āĻŦāĻŋāĻ­āĻžāĻ— āϏāĻ°ā§āĻŦāĻļ⧇āώ āĻ…āύ⧇āĻ• āĻā§āϝāĻžāϏāĻ¸ā§āϟāĻŋāϰ āφāĻĒāύāĻžāϰ āφāϝāĻŧāĻ•āϰ āĻĢ⧇āϰāϤ⧇āϰ āĻ…āύāϞāĻžāχāύ āĻšā§‡āĻ•āĻŋāĻ‚āϝāĻŧ⧇āϰ āϏ⧁āĻŦāĻŋāϧāĻž āϏāϰāĻŦāϰāĻžāĻš āĻ•āϰ⧇āϛ⧇āĨ¤ āĻ…āύāϞāĻžāχāύ⧇ āĻ“āϝāĻŧ⧇āĻŦāϏāĻžāχāϟ www.tin-nsdl.com āĻ­āĻŋāϜāĻŋāϟ āĻ•āϰ⧇āĨ¤ Ø§ŲˆØą āĻāĻ–āĻžāύ⧇ āφāĻĒāύāĻžāϰ āφāχāϟāĻŋ āĻĢ⧇āϰāϤ⧇āϰ āĻ…āĻ°ā§āĻĨ āϕ⧀ āĻšāϝāĻŧ⧇āĻ›āĻŋāϞ āϤāĻž āφāĻĒāύāĻžāϰ āĻ…ā§āϝāĻžāĻ•āĻžāωāĻ¨ā§āĻŸā§‡ creditāϪ⧇āϰ āϤāĻžāϰāĻŋāĻ–, āϕ⧋āύāĻ“ āĻŦāϕ⧇āϝāĻŧāĻž āϚāĻžāĻšāĻŋāĻĻāĻžāϰ āĻŦāĻŋāĻĒāϰ⧀āϤ⧇ āϏāĻžāĻŽāĻžā§āϜāĻ¸ā§āϝ āĻ•āϰāĻž āĻšāϝāĻŧ⧇āϛ⧇ āĻ•āĻŋāύāĻž āϏ⧇ āϏāĻŽā§āĻĒāĻ°ā§āϕ⧇ āφāĻĒāύāĻŋ āĻāĻ–āĻžāύ⧇ āĻŦāĻŋāĻļāĻĻ āϤāĻĨā§āϝ āĻĒāĻžāĻŦ⧇āύāĨ¤ āϤāĻŦ⧇ āϕ⧋āύāĻ“ āĻŦāĻŋāĻŦāϰāĻŖ āωāĻĒāϞāĻ­ā§āϝ āύāĻž āĻšāϞ⧇ āĻāϰ āĻ…āĻ°ā§āĻĨ āĻš'āϞ āφāĻĒāύāĻžāϰ āϰāĻŋāϟāĻžāĻ°ā§āύāϟāĻŋ āĻāĻ–āύāĻ“ āĻĒā§āϰāĻ•ā§āϰāĻŋāϝāĻŧāĻžāϭ⧁āĻ•ā§āϤ āĻšāϝāĻŧāύāĻŋ āĻŦāĻž āĻāϗ⧁āϞāĻŋ āφāĻĒāύāĻžāϰ āĻĒā§āϰāĻ•ā§āϰāĻŋāϝāĻŧāĻžāĻ•āϰāϪ⧇āϰ āĻ•āĻŋāϛ⧁ āϏāĻŽāĻ¸ā§āϝāĻžāĨ¤ āϏ⧇āĻ•ā§āώ⧇āĻ¤ā§āϰ⧇ āφāĻĒāύāĻžāϕ⧇ āχāĻĢāĻŋāϞāĻŋāĻ‚ āϏāĻžāχāϟāϟāĻŋ āĻĻ⧇āĻ–āϤ⧇ āĻšāĻŦ⧇ āĻ…āĻ°ā§āĻĨāĻžā§Ž wwwāĨ¤ āφāϝāĻŧāĻŸā§āϝāĻžāĻ•ā§āϏāĻŋāĻ¨ā§āĻĄāĻŋāϝāĻŧāĻžāĻĢāĻŋāϞāĻŋāĻ‚ .gov.in, āφāĻĒāύāĻžāϰ āĻ…ā§āϝāĻžāĻ•āĻžāωāĻ¨ā§āĻŸā§‡ āϞāĻ—āχāύ āĻ•āϰ⧁āύ āĻāĻŦāĻ‚ āφāĻĒāύāĻžāϰ āϰāĻŋāϟāĻžāĻ°ā§āύ āĻĒā§āϰāϏ⧇āϏāĻŋāĻ‚āϝāĻŧ⧇āϰ āĻ¸ā§āĻĨāĻŋāϤāĻŋ āĻĻ⧇āϖ⧁āύāĨ¤ Ø§ŲˆØą Ø§ŲˆØą āφāĻĒāύāĻžāϰ āφāχāϟāĻŋ āĻĢ⧇āϰāϤ⧇āϰ āĻ¸ā§āĻĨāĻŋāϤāĻŋ āĻĒāϰ⧀āĻ•ā§āώāĻž āĻ•āϰāϤ⧇ Ø§ŲˆØą Ø§ŲˆØą Ø§ŲˆØą Ø§ŲˆØą When Are You Eligible To Claim An Income Tax Refund? Excess TDS Deducted Employers deduct taxes according to the documents, such as proofs for investments like 8 0C or medical insurance premiums . In any case, if the employee can't furnish proof by the financial year's end, the employer might deduct higher taxes. Further, according to their eligibility, the employee can claim the benefits later by filing the IT return, such as ITR-1 , ITR-2 , etc, and seek a refund of the excess taxes paid. Income Below Taxable Bracket Individuals with income less than the taxable threshold (e.g., less than Rs 5 lakh) may not be required to pay taxes. Yet, their taxes got deducted. So they can seek a refund on the excess tax deducted. Excess Advance Tax Paid If the advance tax paid on self-assessment exceeds the actual tax liability for the financial year, taxpayers can claim a refund while filing their Income Tax Return (ITR). Doubly Taxed Income (DTAA) Entities earning taxable income in more than one country due to being a citizen of one country and receiving income from another may claim a tax refund. Double Taxation Avoidance Agreements (DTAA) allow non-residents to claim a refund if their income is taxable in multiple countries. Excess TDS on Interest Income Banks may deduct TDS on interest accrued from FDs or bonds if it exceeds the specified limit in the Income Tax Act. Taxpayers can claim a refund if excess TDS is deducted. All the instances mentioned above are subjective, so seeking advice from a professional tax expert from Karr Tax is suggested to ensure compliance with tax laws and guidelines to facilitate a smooth refund process. How To Claim An Income Tax Refund? To initiate the process of claiming an income tax refund, the taxpayer needs to file their Income Tax Return (ITR) . The department will consider the ITR for refund processing only if it is verified through online modes or by sending a signed copy of ITR-V through offline means. Have you filed your Income tax return to claim a refund? If not, get started with Karr Ta x's user-friendly platform. Want to save on taxes? Get it touch with our tax professionals to know the strategies! How To Check IT Refund Status? Once the refund is processed, you can check the refund status in the following ways. The Income Tax E-filing Portal Follow the below steps sequentially. Step 1.) Visit the official Income Tax portal website and log in to the account using your PAN and password. Step 2.) Go to the “services” section, select "Know your Refund status’ and choose Assessment Year. Step 3.) Here, you can check the refund status of refund determined after 31st March,2023. For Refunds issued prior to this date, you have to follow below mentioned process. The TIN NSDL Portal Here are the steps to check IT refund status via the TIN NSDL Portal. Step 1.) Visit the official TIN NSDL Portal , and you will see a page shown in the image Step 2.) Enter your PAN number, assessment year, and fill in the captcha. Then, click “Proceed.” Once done, you will get all the details of your TDS refund status. Here is a list of some common terminologies for various income tax refund statuses. Refund Paid: Your income tax refund has been successfully transferred to your bank account. No Demand, No Refund: This status indicates that the tax amount deducted is accurate and the income tax department does not owe you any refund. Demand Determined: Your demand for a refund has been rejected, and the department's calculation suggests that you need to pay additional tax. ITR Proceeds Determined and Sent to Refund Banker: It implies that your income tax refund has been processed, and the amount has been sent to the refund banker for further processing. Refund Failure: The IT department has issued the refund, but it was not processed due to bank detail errors. Rectification Proceeded On, No Demand, No Refund: The income tax department has proceeded with rectifying your return, and there is neither a demand for additional payment nor a refund owed. Rectification Proceeded, Demand Determined: The rectified income tax refund request has been accepted, but the demand for additional tax payment has been determined. This amount needs to be paid within 30 days of the notice. Frequently Asked Questions (FAQs) 1.If my refund status displays “Refund Failure,” can I apply for that again? You can raise a “Refund Reissue” request under the ‘Services’ tab and add the bank account number where you want the credited refund. It will only be processed if the bank account is pre-validated. 2.I have changed my bank account number and want to change this in IT return. How to do this? If you need to update your bank account number in your income tax return, it is typically applicable in cases of refund failure. Where your IT Return has been processed, a refund was generated, but you have yet to receive it. To change the bank account number under such circumstances, follow these steps: Log in to the official income tax website. Navigate to 'Services' and select 'Refund Reissue.' Create a refund reissue request, specifying the updated bank account details where you want the refund to be credited. Ensure the new bank account is pre-validated, as the refund will only be credited to pre-validated accounts. Submit the refund reissue request. 3.How to check my income tax refund status online? You can check your IT return refund status online in two ways. By the Income Tax E-filing Portal By the TIN NSDL Portal 4.Is IT refund taxable? No, income tax refunds are not taxable as they are the return of excess income tax a taxpayer has paid to the government throughout the year. Since the refund is essentially the return of your own money that you overpaid in taxes, it is not treated as new income. Therefore, it is not subject to additional taxation. 5.Some of my personal details have changed. How can I update the address, email ID, and mobile number I provided in my Income Tax Return? To update your contact information, log in to the income tax e-filing website and navigate to 'My Profile.' Click 'Edit Contact' and enter your new address, email ID, or mobile number. Once you submit the changes, your updated contact details will be reflected in your profile and automatically sent to the Central Processing Center (CPC) for updating in your income tax return. 6.What is the meaning of the term “Restricted Refund”? Restricted refund refers to the error that arises due to the inconsistency between your PAN and bank account number. 7.Is there any compensation for a delayed income tax refund? In the case of a delayed income tax refund, you are entitled to receive compensation. You will be eligible for an interest payment of 0.5% per month or part of the month on the amount that was due to you. This interest accrues from the 1st of April of the assessment year and continues until the date when your refund is granted. 8.What could be the reasons for delayed income tax refunds? There can be several reasons behind this situation. Processing Status Your Income Tax Return might still need to be processed. Inspect the status by logging into the income tax e-filing website. No Refund Determined Your income tax return might have been processed, but the Income Tax Department has determined that no refund is applicable in your case. Refund Not Credited Your income tax return could have been processed with a refund, but it has yet to be credited to your account. Ensure that you have pre-validated your bank account. āĻāĻ–āĻžāύ⧇ āĻ•ā§āϞāĻŋāĻ• āĻ•āϰ⧁āύ

  • Privacy Policy | Karr Tax - Online Tax Filing Platform

    Website privacy policy has been detailed on this page āĻ—ā§‹āĻĒāύ⧀āϝāĻŧāϤāĻž āύ⧀āϤāĻŋ 1āĨ¤ āĻĒāϰāĻŋāϚāĻŋāϤāĻŋ āĻ…āύāϞāĻžāχāύāĻŋāύ⧇āĻĄāĻŋāϟāĻžāĻĢāĻŋāϞāĻŋāĻ‚āϏ⧇ āĻ¸ā§āĻŦāĻžāĻ—āϤāĻŽ to āĻ…āύāϞāĻžāχāύāχāĻ¨ā§āĻĄāĻŋāϝāĻŧāĻžāϟāĻžāĻāĻ•ā§āϏāĻĢāĻŋāϞāĻŋāĻ‚āϏ ("āφāĻŽāĻžāĻĻ⧇āϰ", "āφāĻŽāϰāĻž", āĻŦāĻž "āφāĻŽāĻžāĻĻ⧇āϰ") https://onlineindiataxfilings.net āĻĒāϰāĻŋāϚāĻžāϞāύāĻž āĻ•āϰ⧇ (āĻāϰāĻĒāϰ⧇ "āĻĒāϰāĻŋāώ⧇āĻŦāĻž" āĻšāĻŋāϏāĻžāĻŦ⧇ āĻĒāϰāĻŋāϚāĻŋāϤ)āĨ¤ āφāĻŽāĻžāĻĻ⧇āϰ āĻ—ā§‹āĻĒāύ⧀āϝāĻŧāϤāĻž āύ⧀āϤāĻŋ https://onlineindiataxfilings.net āĻ āφāĻĒāύāĻžāϰ āϏāĻĢāϰāϕ⧇ āύāĻŋāϝāĻŧāĻ¨ā§āĻ¤ā§āϰāĻŖ āĻ•āϰ⧇ āĻāĻŦāĻ‚ āφāĻŽāĻžāĻĻ⧇āϰ āĻĒāϰāĻŋāώ⧇āĻŦāĻž āĻŦā§āϝāĻŦāĻšāĻžāϰ⧇āϰ āĻĢāϞāĻžāĻĢāϞ⧇āϰ āĻĢāϞ⧇ āφāĻŽāϰāĻž āϕ⧀āĻ­āĻžāĻŦ⧇ āϤāĻĨā§āϝ āϏāĻ‚āĻ—ā§āϰāĻš āĻ•āϰāĻŋ, āϏ⧁āϰāĻ•ā§āώāĻž āĻ•āϰāĻŋ āĻāĻŦāĻ‚ āĻĒā§āϰāĻ•āĻžāĻļ āĻ•āϰāĻŋ āϤāĻž āĻŦā§āϝāĻžāĻ–ā§āϝāĻž āĻ•āϰ⧇āĨ¤ āĻĒāϰāĻŋāώ⧇āĻŦāĻž āϏāϰāĻŦāϰāĻžāĻš āĻāĻŦāĻ‚ āωāĻ¨ā§āύāϤ āĻ•āϰāϤ⧇ āφāĻŽāϰāĻž āφāĻĒāύāĻžāϰ āĻĄā§‡āϟāĻž āĻŦā§āϝāĻŦāĻšāĻžāϰ āĻ•āϰāĻŋāĨ¤ āĻĒāϰāĻŋāώ⧇āĻŦāĻž 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āĻ…āĻ°ā§āĻĨ āĻāĻŽāύ āĻāĻ•āϟāĻŋ āĻĒā§āϰāĻžāĻ•ā§ƒāϤāĻŋāĻ• āĻŦāĻž āφāχāύ⧀ āĻŦā§āϝāĻ•ā§āϤāĻŋ āϝāĻŋāύāĻŋ (āĻāĻ•āĻž āĻŦāĻž āϝ⧌āĻĨāĻ­āĻžāĻŦ⧇ āĻŦāĻž āĻ…āĻ¨ā§āϝ āĻŦā§āϝāĻ•ā§āϤāĻŋāϰ āϏāĻžāĻĨ⧇ āϏāĻžāϧāĻžāϰāĻŖāĻ­āĻžāĻŦ⧇) āϕ⧋āύāĻ“ āĻŦā§āϝāĻ•ā§āϤāĻŋāĻ—āϤ āĻĄā§‡āϟāĻž āϕ⧀āĻ­āĻžāĻŦ⧇ āĻŦāĻž āϕ⧀āĻ­āĻžāĻŦ⧇ āĻĒā§āϰāĻ•ā§āϰāĻŋāϝāĻŧāĻžāĻ•āϰāĻŖ āĻ•āϰāĻž āĻšāĻŦ⧇ āϏ⧇āχ āωāĻĻā§āĻĻ⧇āĻļā§āϝ⧇ āĻāĻŦāĻ‚ āϕ⧀āĻ­āĻžāĻŦ⧇ āωāĻĻā§āĻĻ⧇āĻļā§āϝ⧇ āύāĻŋāĻ°ā§āϧāĻžāϰāĻŖ āĻ•āϰ⧇āĨ¤ āĻāχ āĻ—ā§‹āĻĒāύ⧀āϝāĻŧāϤāĻž āύ⧀āϤāĻŋāϟāĻŋāϰ āωāĻĻā§āĻĻ⧇āĻļā§āϝ⧇, āφāĻŽāϰāĻž āφāĻĒāύāĻžāϰ āĻĄā§‡āϟāĻžāϰ āĻāĻ•āϟāĻŋ āĻĄā§‡āϟāĻž āĻ•āĻ¨ā§āĻŸā§āϰ⧋āϞāĻžāϰāĨ¤ āĻĄā§‡āϟāĻž āĻĒā§āϰāϏ⧇āϏāϰ (āĻŦāĻž āĻĒāϰāĻŋāώ⧇āĻŦāĻž āϏāϰāĻŦāϰāĻžāĻšāĻ•āĻžāϰ⧀) āĻāϰ āĻ…āĻ°ā§āĻĨ āϕ⧋āύāĻ“ āϕ⧋āύāĻ“ āĻĒā§āϰāĻžāĻ•ā§ƒāϤāĻŋāĻ• āĻŦāĻž āφāχāύ⧀ āĻŦā§āϝāĻ•ā§āϤāĻŋ āϝāĻŋāύāĻŋ āĻĄā§‡āϟāĻž āĻ•āĻ¨ā§āĻŸā§āϰ⧋āϞāĻžāϰ⧇āϰ āĻĒāĻ•ā§āώ⧇ āĻĄā§‡āϟāĻž āĻĒā§āϰāĻ•ā§āϰāĻŋāϝāĻŧāĻžāĻ•āϰāĻŖ āĻ•āϰ⧇āύāĨ¤ āφāĻĒāύāĻžāϰ āĻĄā§‡āϟāĻž āφāϰāĻ“ āĻ•āĻžāĻ°ā§āϝāĻ•āϰāĻ­āĻžāĻŦ⧇ āĻĒā§āϰāĻ•ā§āϰāĻŋāϝāĻŧāĻž āĻ•āϰāĻžāϰ āϜāĻ¨ā§āϝ āφāĻŽāϰāĻž āĻŦāĻŋāĻ­āĻŋāĻ¨ā§āύ āĻĒāϰāĻŋāώ⧇āĻŦāĻž āϏāϰāĻŦāϰāĻžāĻšāĻ•āĻžāϰ⧀āϰ āĻĒāϰāĻŋāώ⧇āĻŦāĻžāϗ⧁āϞāĻŋ āĻŦā§āϝāĻŦāĻšāĻžāϰ āĻ•āϰāϤ⧇ āĻĒāĻžāϰāĻŋāĨ¤ āĻĄā§‡āϟāĻž āĻŦāĻŋāώāϝāĻŧāĻŦāĻ¸ā§āϤ⧁ āĻš'āϞ āϝ⧇ āϕ⧋āύāĻ“ āĻœā§€āĻŦāĻŋāϤ āĻŦā§āϝāĻ•ā§āϤāĻŋ āϝāĻŋāύāĻŋ āĻŦā§āϝāĻ•ā§āϤāĻŋāĻ—āϤ āϤāĻĨā§āϝ⧇āϰ āĻŦāĻŋāώāϝāĻŧāĨ¤ āĻŦā§āϝāĻŦāĻšāĻžāϰāĻ•āĻžāϰ⧀ āφāĻŽāĻžāĻĻ⧇āϰ āĻĒāϰāĻŋāώ⧇āĻŦāĻžāϟāĻŋ āĻŦā§āϝāĻŦāĻšāĻžāϰ āĻ•āϰ⧇ āĻ¸ā§āĻŦāϤāĻ¨ā§āĻ¤ā§āϰāĨ¤ āĻŦā§āϝāĻŦāĻšāĻžāϰāĻ•āĻžāϰ⧀ āĻĄā§‡āϟāĻž āϏāĻžāĻŦāĻœā§‡āĻ•ā§āĻŸā§‡āϰ āϏāĻžāĻĨ⧇ āϏāĻŽā§āĻĒāĻ°ā§āĻ•āĻŋāϤ, āϝāĻŋāύāĻŋ āĻŦā§āϝāĻ•ā§āϤāĻŋāĻ—āϤ āĻĄā§‡āϟāĻž āĻŦāĻŋāώāϝāĻŧāĨ¤ ā§Š. āϤāĻĨā§āϝ āϏāĻ‚āĻ—ā§āϰāĻš āĻāĻŦāĻ‚ āĻŦā§āϝāĻŦāĻšāĻžāϰ āφāĻĒāύāĻžāϕ⧇ āφāĻŽāĻžāĻĻ⧇āϰ āĻĒāϰāĻŋāώ⧇āĻŦāĻž āϏāϰāĻŦāϰāĻžāĻš āĻāĻŦāĻ‚ āωāĻ¨ā§āύāϤ āĻ•āϰāĻžāϰ āϜāĻ¨ā§āϝ āφāĻŽāϰāĻž āĻŦāĻŋāĻ­āĻŋāĻ¨ā§āύ āωāĻĻā§āĻĻ⧇āĻļā§āϝ⧇ āĻŦāĻŋāĻ­āĻŋāĻ¨ā§āύ āϧāϰāϪ⧇āϰ āϤāĻĨā§āϝ āϏāĻ‚āĻ—ā§āϰāĻš āĻ•āϰāĻŋāĨ¤ 4. āϤāĻĨā§āϝ āϏāĻ‚āĻ—ā§āϰāĻšā§‡āϰ āϧāϰāĻŖ āĻŦā§āϝāĻ•ā§āϤāĻŋāĻ—āϤ āϤāĻĨā§āϝ āφāĻŽāĻžāĻĻ⧇āϰ āĻĒāϰāĻŋāώ⧇āĻŦāĻžāϟāĻŋ āĻŦā§āϝāĻŦāĻšāĻžāϰ āĻ•āϰāĻžāϰ āϏāĻŽāϝāĻŧ, āφāĻŽāϰāĻž āφāĻĒāύāĻžāϕ⧇ āφāĻŽāĻžāĻĻ⧇āϰ āĻŦā§āϝāĻ•ā§āϤāĻŋāĻ—āϤāĻ­āĻžāĻŦ⧇ āϏāύāĻžāĻ•ā§āϤāĻ•āϰāĻŖāϝ⧋āĻ—ā§āϝ āϤāĻĨā§āϝ āϏāϰāĻŦāϰāĻžāĻš āĻ•āϰāϤ⧇ āĻŦāϞāĻŦ āϝāĻž āφāĻĒāύāĻžāϕ⧇ āϝ⧋āĻ—āĻžāϝ⧋āĻ— āĻ•āϰāϤ⧇ āĻŦāĻž āϏāύāĻžāĻ•ā§āϤ āĻ•āϰāϤ⧇ āĻŦā§āϝāĻŦāĻšāĻžāϰ āĻ•āϰāĻž āϝ⧇āϤ⧇ āĻĒāĻžāϰ⧇ ("āĻŦā§āϝāĻ•ā§āϤāĻŋāĻ—āϤ āĻĄā§‡āϟāĻž")āĨ¤ āĻŦā§āϝāĻ•ā§āϤāĻŋāĻ—āϤāĻ­āĻžāĻŦ⧇ āϏāύāĻžāĻ•ā§āϤāϝ⧋āĻ—ā§āϝ āϤāĻĨā§āϝ āĻ…āĻ¨ā§āϤāĻ°ā§āϭ⧁āĻ•ā§āϤ āĻĨāĻžāĻ•āϤ⧇ āĻĒāĻžāϰ⧇, āϤāĻŦ⧇ āϏ⧀āĻŽāĻžāĻŦāĻĻā§āϧ āύāϝāĻŧ: 0.1āĨ¤ āχāĻŽā§‡āϞ āĻ āĻŋāĻ•āĻžāύāĻž ā§Ļ.⧍ āĻĒā§āϰāĻĨāĻŽ āύāĻžāĻŽ āĻāĻŦāĻ‚ āĻļ⧇āώ āύāĻžāĻŽ ā§Ļ.ā§Ļ āĻĢā§‹āύ āύāĻŽā§āĻŦāϰ 0.4āĨ¤ āĻ āĻŋāĻ•āĻžāύāĻž, āĻĻ⧇āĻļ, āϰāĻžāĻœā§āϝ, āĻĒā§āϰāĻĻ⧇āĻļ, āϜāĻŋāĻĒ / āĻĄāĻžāĻ• āϕ⧋āĻĄ, āĻļāĻšāϰ 0.5āĨ¤ āϕ⧁āĻ•āĻŋāϜ āĻāĻŦāĻ‚ āĻŦā§āϝāĻŦāĻšāĻžāϰ⧇āϰ āĻĄā§‡āϟāĻž āφāĻŽāϰāĻž āφāĻĒāύāĻžāϰ āĻŦā§āϝāĻ•ā§āϤāĻŋāĻ—āϤ āϤāĻĨā§āϝ āύāĻŋāωāϜāϞ⧇āϟāĻžāϰ, āĻŦāĻŋāĻĒāĻŖāύ āĻŦāĻž āĻĒā§āϰāϚāĻžāϰāĻŽā§‚āϞāĻ• āϏāĻžāĻŽāĻ—ā§āϰ⧀ āĻāĻŦāĻ‚ āφāĻĒāύāĻžāϰ āφāĻ—ā§āϰāĻšā§€ āĻšāϤ⧇ āĻĒāĻžāϰ⧇ āĻāĻŽāύ āĻ…āĻ¨ā§āϝāĻžāĻ¨ā§āϝ āϤāĻĨā§āϝ⧇āϰ āϏāĻžāĻĨ⧇ āϝ⧋āĻ—āĻžāϝ⧋āĻ— āĻ•āϰāϤ⧇ āĻŦā§āϝāĻŦāĻšāĻžāϰ āĻ•āϰāϤ⧇ āĻĒāĻžāϰāĻŋāĨ¤ āφāĻĒāύāĻŋ āφāĻŽāĻžāĻĻ⧇āϰ āĻĨ⧇āϕ⧇ āĻāχ āĻŦāĻž āϝ⧇ āϕ⧋āύāĻ“ āϝ⧋āĻ—āĻžāϝ⧋āĻ— āĻ—ā§āϰāĻšāĻŖ āĻŦāĻžāĻ›āĻžāχ āĻ•āϰāϤ⧇ āĻĒāĻžāϰ⧇āύ, āϏāĻĻāĻ¸ā§āϝāϤāĻž āĻŦāĻžāϤāĻŋāϞ āϞāĻŋāĻ™ā§āĻ•āϟāĻŋ āĻ…āύ⧁āϏāϰāĻŖ āĻ•āϰ⧇āĨ¤ āĻŦā§āϝāĻŦāĻšāĻžāϰ⧇āϰ āĻĄā§‡āϟāĻž āφāĻĒāύāĻŋ āϝāĻ–āύāχ āφāĻŽāĻžāĻĻ⧇āϰ āĻĒāϰāĻŋāώ⧇āĻŦāĻž āĻĒāϰāĻŋāĻĻāĻ°ā§āĻļāύ āĻ•āϰ⧇āύ āĻŦāĻž āϝāĻ–āύ āφāĻĒāύāĻŋ āϕ⧋āύāĻ“ āĻĄāĻŋāĻ­āĻžāχāϏ ("āĻŦā§āϝāĻŦāĻšāĻžāϰ⧇āϰ āĻĄā§‡āϟāĻž") āĻŽāĻžāĻ§ā§āϝāĻŽā§‡ āĻĒāϰāĻŋāώ⧇āĻŦāĻž āĻ…ā§āϝāĻžāĻ•ā§āϏ⧇āϏ āĻ•āϰ⧇āύ āϤāĻ–āύ āφāĻĒāύāĻžāϰ āĻŦā§āϰāĻžāωāϜāĻžāϰ āĻĒā§āϰ⧇āϰāĻŖ āĻ•āϰāĻž āϤāĻĨā§āϝāĻ“ āφāĻŽāϰāĻž āϏāĻ‚āĻ—ā§āϰāĻš āĻ•āϰāϤ⧇ āĻĒāĻžāϰāĻŋāĨ¤ āĻāχ āĻŦā§āϝāĻŦāĻšāĻžāϰ⧇āϰ āĻĄā§‡āϟāĻžāϤ⧇ āφāĻĒāύāĻžāϰ āĻ•āĻŽā§āĻĒāĻŋāωāϟāĻžāϰ⧇āϰ āχāĻ¨ā§āϟāĻžāϰāύ⧇āϟ āĻĒā§āϰ⧋āĻŸā§‹āĻ•āϞ āĻ āĻŋāĻ•āĻžāύāĻž (āϝ⧇āĻŽāύ āφāχāĻĒāĻŋ āĻ āĻŋāĻ•āĻžāύāĻž), āĻŦā§āϰāĻžāωāϜāĻžāϰ⧇āϰ āϧāϰāĻŖ, āĻŦā§āϰāĻžāωāϜāĻžāϰ⧇āϰ āϏāĻ‚āĻ¸ā§āĻ•āϰāĻŖ, āφāĻĒāύāĻŋ āϝ⧇ āĻĒāϰāĻŋāώ⧇āĻŦāĻžāϟāĻŋ āĻĒāϰāĻŋāĻĻāĻ°ā§āĻļāύ āĻ•āϰ⧇āϛ⧇āύ āϏ⧇āϗ⧁āϞāĻŋāϰ āĻĒ⧃āĻˇā§āĻ āĻžāϗ⧁āϞāĻŋ, āφāĻĒāύāĻžāϰ āĻĻ⧇āĻ–āĻžāϰ āϏāĻŽāϝāĻŧ āĻāĻŦāĻ‚ āϤāĻžāϰāĻŋāĻ–, āϏ⧇āχ āĻĒ⧃āĻˇā§āĻ āĻžāϗ⧁āϞāĻŋāϤ⧇ āĻŦā§āϝāϝāĻŧ āĻ•āϰāĻž āϏāĻŽāϝāĻŧ, āĻ…āύāĻ¨ā§āϝ⧇āϰ āĻŽāϤ⧋ āϤāĻĨā§āϝ āĻ…āĻ¨ā§āϤāĻ°ā§āϭ⧁āĻ•ā§āϤ āĻĨāĻžāĻ•āϤ⧇ āĻĒāĻžāϰ⧇ āĻĄāĻŋāĻ­āĻžāχāϏ āϏāύāĻžāĻ•ā§āϤāĻ•āĻžāϰ⧀ āĻāĻŦāĻ‚ āĻ…āĻ¨ā§āϝāĻžāĻ¨ā§āϝ āĻĄāĻžāϝāĻŧāĻžāĻ—ā§‹āύāĻ¸ā§āϟāĻŋāĻ• āĻĄā§‡āϟāĻžāĨ¤ āφāĻĒāύāĻŋ āϝāĻ–āύ āϕ⧋āύāĻ“ āĻĄāĻŋāĻ­āĻžāχāϏ āĻĻāĻŋāϝāĻŧ⧇ āĻĒāϰāĻŋāώ⧇āĻŦāĻž āĻ…ā§āϝāĻžāĻ•ā§āϏ⧇āϏ āĻ•āϰ⧇āύ, āĻāχ āĻŦā§āϝāĻŦāĻšāĻžāϰ⧇āϰ āĻĄā§‡āϟāĻžāϤ⧇ āφāĻĒāύāĻžāϰ āĻŦā§āϝāĻŦāĻšāĻžāϰ āĻ•āϰāĻž āĻĄāĻŋāĻ­āĻžāχāϏ⧇āϰ āϧāϰāĻŖ, āφāĻĒāύāĻžāϰ āĻĄāĻŋāĻ­āĻžāχāϏ⧇āϰ āĻ…āύāĻ¨ā§āϝ āφāχāĻĄāĻŋ, āφāĻĒāύāĻžāϰ āĻĄāĻŋāĻ­āĻžāχāϏ⧇āϰ āφāχāĻĒāĻŋ āĻ āĻŋāĻ•āĻžāύāĻž, āφāĻĒāύāĻžāϰ āĻĄāĻŋāĻ­āĻžāχāϏ āĻ…āĻĒāĻžāϰ⧇āϟāĻŋāĻ‚ āϏāĻŋāĻ¸ā§āĻŸā§‡āĻŽ, āφāĻĒāύāĻŋ āϝ⧇ āϜāĻžāϤ⧀āϝāĻŧ āχāĻ¨ā§āϟāĻžāϰāύ⧇āϟ āĻŦā§āϰāĻžāωāϜāĻžāϰ āĻŦā§āϝāĻŦāĻšāĻžāϰ āĻ•āϰ⧇āύ, āĻ…āύāĻ¨ā§āϝ āĻĄāĻŋāĻ­āĻžāχāϏ⧇āϰ āĻŽāϤ⧋ āϤāĻĨā§āϝ āĻ…āĻ¨ā§āϤāĻ°ā§āϭ⧁āĻ•ā§āϤ āĻĨāĻžāĻ•āϤ⧇ āĻĒāĻžāϰ⧇ āϏāύāĻžāĻ•ā§āϤāĻ•āĻžāϰ⧀ āĻāĻŦāĻ‚ āĻ…āĻ¨ā§āϝāĻžāĻ¨ā§āϝ āĻĄāĻžāϝāĻŧāĻžāĻ—ā§‹āύāĻ¸ā§āϟāĻŋāĻ• āĻĄā§‡āϟāĻžāĨ¤ Ø§ŲˆØą āϕ⧁āĻ•āĻŋ āĻĄā§‡āϟāĻž āĻŸā§āĻ°ā§āϝāĻžāĻ•āĻŋāĻ‚ āφāĻŽāϰāĻž āφāĻŽāĻžāĻĻ⧇āϰ āĻĒāϰāĻŋāώ⧇āĻŦāĻžāϤ⧇ āĻ•ā§āϰāĻŋāϝāĻŧāĻžāĻ•āϞāĻžāĻĒ āĻŸā§āĻ°ā§āϝāĻžāĻ• āĻ•āϰāϤ⧇ āϕ⧁āĻ•āĻŋāϜ āĻāĻŦāĻ‚ āĻ…āύ⧁āϰ⧂āĻĒ āĻŸā§āĻ°ā§āϝāĻžāĻ•āĻŋāĻ‚ āĻĒā§āϰāϝ⧁āĻ•ā§āϤāĻŋ āĻŦā§āϝāĻŦāĻšāĻžāϰ āĻ•āϰāĻŋ āĻāĻŦāĻ‚ āφāĻŽāϰāĻž āύāĻŋāĻ°ā§āĻĻāĻŋāĻˇā§āϟ āϤāĻĨā§āϝ āϧāĻžāϰāĻŖ āĻ•āϰāĻŋāĨ¤ āϕ⧁āĻ•āĻŋāϜ āĻš'āϞ āĻ…āĻ˛ā§āĻĒ āĻĒāϰāĻŋāĻŽāĻžāϪ⧇ āĻĄā§‡āϟāĻžāϝ⧁āĻ•ā§āϤ āĻĢāĻžāχāϞ āϝāĻž āϕ⧋āύāĻ“ āĻŦ⧇āύāĻžāĻŽ āĻ…āύāĻ¨ā§āϝ āĻļāύāĻžāĻ•ā§āϤāĻ•āĻžāϰ⧀āϕ⧇ āĻ…āĻ¨ā§āϤāĻ°ā§āϭ⧁āĻ•ā§āϤ āĻ•āϰāϤ⧇ āĻĒāĻžāϰ⧇āĨ¤ āϕ⧁āĻ•āĻŋāϜ āĻāĻ•āϟāĻŋ āĻ“āϝāĻŧ⧇āĻŦāϏāĻžāχāϟ āĻĨ⧇āϕ⧇ āφāĻĒāύāĻžāϰ āĻŦā§āϰāĻžāωāϜāĻžāϰ⧇ āĻĒā§āϰ⧇āϰāĻŖ āĻ•āϰāĻž āĻšāϝāĻŧ āĻāĻŦāĻ‚ āφāĻĒāύāĻžāϰ āĻĄāĻŋāĻ­āĻžāχāϏ⧇ āϏāĻžā§āϚāĻŋāϤ āĻšāϝāĻŧāĨ¤ āĻ…āĻ¨ā§āϝāĻžāĻ¨ā§āϝ āĻŸā§āĻ°ā§āϝāĻžāĻ•āĻŋāĻ‚ āĻĒā§āϰāϝ⧁āĻ•ā§āϤāĻŋāϗ⧁āϞāĻŋ āϝ⧇āĻŽāύ āĻŦ⧇āĻ•āύ, āĻŸā§āϝāĻžāĻ— āĻāĻŦāĻ‚ āĻ¸ā§āĻ•ā§āϰāĻŋāĻĒā§āϟāϗ⧁āϞāĻŋ āϤāĻĨā§āϝ āϏāĻ‚āĻ—ā§āϰāĻš āĻāĻŦāĻ‚ āĻŸā§āĻ°ā§āϝāĻžāĻ• āĻ•āϰāϤ⧇ āĻāĻŦāĻ‚ āφāĻŽāĻžāĻĻ⧇āϰ āĻĒāϰāĻŋāώ⧇āĻŦāĻž āωāĻ¨ā§āύāϤ āĻ“ āĻŦāĻŋāĻļā§āϞ⧇āώāĻŖ āĻ•āϰāϤ⧇ āĻŦā§āϝāĻŦāĻšā§ƒāϤ āĻšāϝāĻŧāĨ¤ āφāĻĒāύāĻŋ āϏāĻŽāĻ¸ā§āϤ āĻŦā§āϰāĻžāωāϜāĻžāϰāϕ⧇ āĻ…āĻ¸ā§āĻŦā§€āĻ•āĻžāϰ āĻ•āϰāϤ⧇ āĻŦāĻž āϕ⧁āĻ•āĻŋ āĻ•āĻ–āύ āĻĒā§āϰ⧇āϰāĻŖ āĻ•āϰāĻž āĻšāĻšā§āϛ⧇ āϤāĻž āύāĻŋāĻ°ā§āĻĻ⧇āĻļ āĻ•āϰāϤ⧇ āφāĻĒāύāĻžāϰ āĻŦā§āϰāĻžāωāϜāĻžāϰāϕ⧇ āύāĻŋāĻ°ā§āĻĻ⧇āĻļ āĻĻāĻŋāϤ⧇ āĻĒāĻžāϰ⧇āύāĨ¤ āϤāĻŦ⧇, āφāĻĒāύāĻŋ āϝāĻĻāĻŋ āϕ⧁āĻ•āĻŋāϜ āĻ—ā§āϰāĻšāĻŖ āύāĻž āĻ•āϰ⧇āύ āϤāĻŦ⧇ āφāĻĒāύāĻŋ āφāĻŽāĻžāĻĻ⧇āϰ āĻĒāϰāĻŋāώ⧇āĻŦāĻžāϰ āĻ•āĻŋāϛ⧁ āĻ…āĻ‚āĻļ āĻŦā§āϝāĻŦāĻšāĻžāϰ āĻ•āϰāϤ⧇ āĻĒāĻžāϰāĻŦ⧇āύ āύāĻžāĨ¤ āφāĻŽāϰāĻž āĻŦā§āϝāĻŦāĻšāĻžāϰ āĻ•āϰāĻŋ āϕ⧁āĻ•āĻŋāϗ⧁āϞāĻŋāϰ āωāĻĻāĻžāĻšāϰāĻŖ: 0.1āĨ¤ āϏ⧇āĻļāύ āϕ⧁āĻ•āĻŋāϜ: āφāĻŽāϰāĻž āφāĻŽāĻžāĻĻ⧇āϰ āĻĒāϰāĻŋāώ⧇āĻŦāĻž āĻĒāϰāĻŋāϚāĻžāϞāύāĻž āĻ•āϰāϤ⧇ āϏ⧇āĻļāύ āϕ⧁āĻ•āĻŋāϜ āĻŦā§āϝāĻŦāĻšāĻžāϰ āĻ•āϰāĻŋāĨ¤ ā§Ļ.⧍ āĻĒāĻ›āĻ¨ā§āĻĻ āϕ⧁āĻ•āĻŋ: āφāĻŽāϰāĻž āφāĻĒāύāĻžāϰ āĻĒāĻ›āĻ¨ā§āĻĻ āĻāĻŦāĻ‚ āĻŦāĻŋāĻ­āĻŋāĻ¨ā§āύ āϏ⧇āϟāĻŋāĻ‚āϏ āĻŽāύ⧇ āϰāĻžāĻ–āϤ⧇ āĻĒāĻ›āĻ¨ā§āĻĻ āϕ⧁āĻ•āĻŋ āĻŦā§āϝāĻŦāĻšāĻžāϰ āĻ•āϰāĻŋāĨ¤ ā§Ļ.ā§Ļ āϏ⧁āϰāĻ•ā§āώāĻž āϕ⧁āĻ•āĻŋāϜ: āφāĻŽāϰāĻž āϏ⧁āϰāĻ•ā§āώāĻž āωāĻĻā§āĻĻ⧇āĻļā§āϝ⧇ āϏ⧁āϰāĻ•ā§āώāĻž āϕ⧁āĻ•āĻŋāϜ āĻŦā§āϝāĻŦāĻšāĻžāϰ āĻ•āϰāĻŋāĨ¤ 0.4āĨ¤ āĻŦāĻŋāĻœā§āĻžāĻžāĻĒāύ āϕ⧁āĻ•āĻŋ: āĻŦāĻŋāĻœā§āĻžāĻžāĻĒāύ āϕ⧁āĻ•āĻŋ āφāĻĒāύāĻžāϰ āĻāĻŦāĻ‚ āφāĻĒāύāĻžāϰ āφāĻ—ā§āϰāĻšā§‡āϰ āϏāĻžāĻĨ⧇ āĻĒā§āϰāĻžāϏāĻ™ā§āĻ—āĻŋāĻ• āĻšāϤ⧇ āĻĒāĻžāϰ⧇ āĻāĻŽāύ āĻŦāĻŋāĻœā§āĻžāĻžāĻĒāύāϗ⧁āϞāĻŋāϰ āϏāĻžāĻĨ⧇ āφāĻĒāύāĻžāϕ⧇ āĻĒāϰāĻŋāĻŦ⧇āĻļāύ āĻ•āϰāϤ⧇ āĻŦā§āϝāĻŦāĻšā§ƒāϤ āĻšāϝāĻŧāĨ¤ āĻ…āĻ¨ā§āϝāĻžāĻ¨ā§āϝ āĻĄā§‡āϟāĻž āφāĻŽāĻžāĻĻ⧇āϰ āĻĒāϰāĻŋāώ⧇āĻŦāĻžāϟāĻŋ āĻŦā§āϝāĻŦāĻšāĻžāϰ āĻ•āϰāĻžāϰ āϏāĻŽāϝāĻŧ āφāĻŽāϰāĻž āύāĻŋāĻŽā§āύāϞāĻŋāĻ–āĻŋāϤ āϤāĻĨā§āϝāϗ⧁āϞāĻŋāĻ“ āϏāĻ‚āĻ—ā§āϰāĻš āĻ•āϰāϤ⧇ āĻĒāĻžāϰāĻŋ: āϞāĻŋāĻ™ā§āĻ—, āĻŦāϝāĻŧāϏ, āϜāĻ¨ā§āĻŽā§‡āϰ āϤāĻžāϰāĻŋāĻ–, āϜāĻ¨ā§āĻŽā§‡āϰ āĻ¸ā§āĻĨāĻžāύ, āĻĒāĻžāϏāĻĒā§‹āĻ°ā§āĻŸā§‡āϰ āĻŦāĻŋāĻļāĻĻ, āύāĻžāĻ—āϰāĻŋāĻ•āĻ¤ā§āĻŦ, āĻŦāĻžāϏāĻ­āĻŦāύ⧇āϰ āĻ¸ā§āĻĨāĻžāύ⧇ āύāĻŋāĻŦāĻ¨ā§āϧāĻ•āϰāĻŖ āĻāĻŦāĻ‚ āĻĒā§āϰāĻ•ā§ƒāϤ āĻ āĻŋāĻ•āĻžāύāĻž, āĻŸā§‡āϞāĻŋāĻĢā§‹āύ āύāĻŽā§āĻŦāϰ (āĻ•āĻžāϜ, āĻŽā§‹āĻŦāĻžāχāϞ), āύāĻĨāĻŋāϗ⧁āϞāĻŋāϰ āĻŦāĻŋāĻļāĻĻ āĻļāĻŋāĻ•ā§āώāĻž, āϝ⧋āĻ—ā§āϝāϤāĻž, āĻĒ⧇āĻļāĻžāĻĻāĻžāϰ āĻĒā§āϰāĻļāĻŋāĻ•ā§āώāĻŖ, āĻ•āĻ°ā§āĻŽāϏāĻ‚āĻ¸ā§āĻĨāĻžāύ āϚ⧁āĻ•ā§āϤāĻŋ, āĻāύāĻĄāĻŋāĻ āϚ⧁āĻ•ā§āϤāĻŋ, āĻŦā§‹āύāĻžāϏ āĻāĻŦāĻ‚ āĻ•ā§āώāϤāĻŋāĻĒā§‚āϰāĻŖ āϏāĻŽā§āĻĒāĻ°ā§āĻ•āĻŋāϤ āϤāĻĨā§āϝ, āĻŦ⧈āĻŦāĻžāĻšāĻŋāĻ• āĻ…āĻŦāĻ¸ā§āĻĨāĻž āϏāĻŽā§āĻĒāĻ°ā§āĻ•āĻŋāϤ āϤāĻĨā§āϝ, āĻĒāϰāĻŋāĻŦāĻžāϰ⧇āϰ āϏāĻĻāĻ¸ā§āϝ, āϏāĻžāĻŽāĻžāϜāĻŋāĻ• āϏ⧁āϰāĻ•ā§āώāĻž (āĻŦāĻž āĻ…āĻ¨ā§āϝāĻžāĻ¨ā§āϝ āĻ•āϰāĻĻāĻžāϤāĻžāϰ āϏāύāĻžāĻ•ā§āϤāĻ•āϰāĻŖ) āύāĻŽā§āĻŦāϰ, āĻ…āĻĢāĻŋāϏ⧇āϰ āĻ…āĻŦāĻ¸ā§āĻĨāĻžāύ āĻāĻŦāĻ‚ āĻ…āĻ¨ā§āϝāĻžāĻ¨ā§āϝ āĻĄā§‡āϟāĻž āϏāĻŽā§āĻĒāĻ°ā§āĻ•āĻŋāϤ on 5. āĻĄā§‡āϟāĻž āĻŦā§āϝāĻŦāĻšāĻžāϰ āĻ…āύāϞāĻžāχāύāĻŋāύ⧇āĻĄāĻŋāϟāĻžāĻĢāĻŋāϞāĻŋāĻ‚āϏ āϏāĻ‚āĻ—ā§āϰāĻš āĻ•āϰāĻž āĻĄā§‡āϟāĻž āĻŦāĻŋāĻ­āĻŋāĻ¨ā§āύ āωāĻĻā§āĻĻ⧇āĻļā§āϝ⧇ āĻŦā§āϝāĻŦāĻšāĻžāϰ āĻ•āϰ⧇: 0.1āĨ¤ āφāĻŽāĻžāĻĻ⧇āϰ āĻĒāϰāĻŋāώ⧇āĻŦāĻž āϏāϰāĻŦāϰāĻžāĻš āĻāĻŦāĻ‚ āĻŦāϜāĻžāϝāĻŧ āϰāĻžāĻ–āϤ⧇; ā§Ļ.⧍ āφāĻŽāĻžāĻĻ⧇āϰ āĻĒāϰāĻŋāώ⧇āĻŦāĻž āĻĒāϰāĻŋāĻŦāĻ°ā§āϤāύ āϏāĻŽā§āĻĒāĻ°ā§āϕ⧇ āφāĻĒāύāĻžāϕ⧇ āĻ…āĻŦāĻšāĻŋāϤ āĻ•āϰāϤ⧇; ā§Ļ.ā§Ļ āφāĻĒāύāĻŋ āϝāĻ–āύ āφāĻŽāĻžāĻĻ⧇āϰ āϝāĻ–āύ āĻāϟāĻŋ āĻ•āϰāĻž āĻĒāĻ›āĻ¨ā§āĻĻ āĻ•āϰ⧇āύ āϤāĻ–āύ āφāĻĒāύāĻžāϕ⧇ āφāĻŽāĻžāĻĻ⧇āϰ āĻĒāϰāĻŋāώ⧇āĻŦāĻžāϰ āχāĻ¨ā§āϟāĻžāϰ⧇āĻ•ā§āϟāĻŋāĻ­ āĻŦ⧈āĻļāĻŋāĻˇā§āĻŸā§āϝāϗ⧁āϞāĻŋāϤ⧇ āĻ…āĻ‚āĻļ āύāĻŋāϤ⧇ āĻĻ⧇āϝāĻŧ; 0.4āĨ¤ āĻ—ā§āϰāĻžāĻšāĻ• āϏāĻŽāĻ°ā§āĻĨāύ āĻĒā§āϰāĻĻāĻžāύ; 0.5āĨ¤ āĻŦāĻŋāĻļā§āϞ⧇āώāĻŖ āĻŦāĻž āĻŽā§‚āĻ˛ā§āϝāĻŦāĻžāύ āϤāĻĨā§āϝ āϏāĻ‚āĻ—ā§āϰāĻš āĻ•āϰāĻž āϝāĻžāϤ⧇ āφāĻŽāϰāĻž āφāĻŽāĻžāĻĻ⧇āϰ āĻĒāϰāĻŋāώ⧇āĻŦāĻž āωāĻ¨ā§āύāϤ āĻ•āϰāϤ⧇ āĻĒāĻžāϰāĻŋ; 0.6āĨ¤ āφāĻŽāĻžāĻĻ⧇āϰ āĻĒāϰāĻŋāώ⧇āĻŦāĻž āĻŦā§āϝāĻŦāĻšāĻžāϰ āύāĻŋāϰ⧀āĻ•ā§āώāĻŖ; 0.7āĨ¤ āĻĒā§āϰāϝ⧁āĻ•ā§āϤāĻŋāĻ—āϤ āϏāĻŽāĻ¸ā§āϝāĻžāϗ⧁āϞāĻŋ āϏāύāĻžāĻ•ā§āϤ, āĻĒā§āϰāϤāĻŋāϰ⧋āϧ āĻāĻŦāĻ‚ āϏāĻŽāĻžāϧāĻžāύ⧇āϰ āϜāĻ¨ā§āϝ; 0.8āĨ¤ āĻ…āĻ¨ā§āϝ āϝ⧇ āϕ⧋āύāĻ“ āωāĻĻā§āĻĻ⧇āĻļā§āϝ⧇ āφāĻĒāύāĻŋ āĻāϟāĻŋ āϏāϰāĻŦāϰāĻžāĻš āĻ•āϰ⧇āϛ⧇āύ āϤāĻž āĻĒā§‚āϰāĻŖ āĻ•āϰāϤ⧇; 0.9āĨ¤ āφāĻŽāĻžāĻĻ⧇āϰ āĻŦāĻžāĻ§ā§āϝāĻŦāĻžāϧāĻ•āϤāĻžāϗ⧁āϞāĻŋ āϏāĻŽā§āĻĒāĻžāĻĻāύ āĻ•āϰāϤ⧇ āĻāĻŦāĻ‚ āĻŦāĻŋāϞāĻŋāĻ‚ āĻāĻŦāĻ‚ āϏāĻ‚āĻ—ā§āϰāĻš āϏāĻš āφāĻĒāύāĻžāϰ āĻāĻŦāĻ‚ āφāĻŽāĻžāĻĻ⧇āϰ āĻŽāĻ§ā§āϝ⧇ āϝ⧇ āϕ⧋āύāĻ“ āϚ⧁āĻ•ā§āϤāĻŋ āĻĨ⧇āϕ⧇ āωāĻ¤ā§āĻĨāĻŋāϤ āφāĻŽāĻžāĻĻ⧇āϰ āĻ…āϧāĻŋāĻ•āĻžāϰāϗ⧁āϞāĻŋ āĻĒā§āϰāϝāĻŧā§‹āĻ— āĻ•āϰāϤ⧇; 0.10āĨ¤ āφāĻĒāύāĻžāϕ⧇ āφāĻĒāύāĻžāϰ āĻ…ā§āϝāĻžāĻ•āĻžāωāĻ¨ā§āϟ āĻāĻŦāĻ‚ / āĻŦāĻž āϏāĻžāĻŦāĻ¸ā§āĻ•ā§āϰāĻŋāĻĒāĻļāύ āϏāĻŽā§āĻĒāĻ°ā§āĻ•āĻŋāϤ āύ⧋āϟāĻŋāĻļ, āĻŽā§‡āϝāĻŧāĻžāĻĻā§‹āĻ¤ā§āϤ⧀āĻ°ā§āĻŖāĻ•āϰāĻŖ āĻ“ āĻĒ⧁āύāĻ°ā§āύāĻŦā§€āĻ•āϰāĻŖ āĻŦāĻŋāĻœā§āĻžāĻĒā§āϤāĻŋāϗ⧁āϞāĻŋ, āχāĻŽā§‡āϞ-āύāĻŋāĻ°ā§āĻĻ⧇āĻļāĻžāĻŦāϞ⧀, āχāĻ¤ā§āϝāĻžāĻĻāĻŋ āϏāĻš āϏāϰāĻŦāϰāĻžāĻš āĻ•āϰāϤ⧇; 0.11āĨ¤ āφāĻĒāύāĻžāϕ⧇ āϏāĻ‚āĻŦāĻžāĻĻ, āĻŦāĻŋāĻļ⧇āώ āĻ…āĻĢāĻžāϰ āĻāĻŦāĻ‚ āĻ…āĻ¨ā§āϝāĻžāĻ¨ā§āϝ āĻĒāĻŖā§āϝ, āĻĒāϰāĻŋāώ⧇āĻŦāĻž āĻāĻŦāĻ‚ āχāϭ⧇āĻ¨ā§āϟāϗ⧁āϞāĻŋāϰ āĻŦāĻŋāώāϝāĻŧ⧇ āϏāĻžāϧāĻžāϰāĻŖ āϤāĻĨā§āϝ āϏāϰāĻŦāϰāĻžāĻš āĻ•āϰāĻžāϰ āϜāĻ¨ā§āϝ āϝāĻž āφāĻĒāύāĻŋ āχāϤāĻŋāĻŽāĻ§ā§āϝ⧇ āĻ•āĻŋāύ⧇āϛ⧇āύ āĻŦāĻž āĻ…āύ⧁āϏāĻ¨ā§āϧāĻžāύ āĻ•āϰ⧇āϛ⧇āύ āĻāĻŽāύ āϤāĻĨā§āϝāϗ⧁āϞāĻŋāϰ āĻ…āύ⧁āϰ⧂āĻĒ āϝāĻž āφāĻĒāύāĻŋ āϝāĻĻāĻŋ āĻāχ āϜāĻžāϤ⧀āϝāĻŧ āϤāĻĨā§āϝ āύāĻž āĻĒāĻžāĻ“āϝāĻŧāĻžāϰ āĻ…āĻĒāĻļāύ āύāĻž āĻ•āϰ⧇āύ; 0.12āĨ¤ āφāĻĒāύāĻŋ āϤāĻĨā§āϝ āϏāϰāĻŦāϰāĻžāĻš āĻ•āϰāĻžāϰ āϏāĻŽāϝāĻŧ āφāĻŽāϰāĻž āĻ…āĻ¨ā§āϝ āϕ⧋āύāĻ“ āωāĻĒāĻžāϝāĻŧ⧇ āĻŦāĻ°ā§āĻŖāύāĻž āĻ•āϰāϤ⧇ āĻĒāĻžāϰāĻŋ; 0.13āĨ¤ āφāĻĒāύāĻžāϰ āϏāĻŽā§āĻŽāϤāĻŋāϤ⧇ āĻ…āĻ¨ā§āϝ āϕ⧋āύāĻ“ āωāĻĻā§āĻĻ⧇āĻļā§āϝ⧇āĨ¤ Data. āĻĄā§‡āϟāĻž āϧāϰ⧇ āϰāĻžāĻ–āĻž āφāĻŽāϰāĻž āĻāχ āĻ—ā§‹āĻĒāύ⧀āϝāĻŧāϤāĻž āύ⧀āϤāĻŋāϤ⧇ āύāĻŋāĻ°ā§āϧāĻžāϰāĻŋāϤ āωāĻĻā§āĻĻ⧇āĻļā§āϝāϗ⧁āϞāĻŋāϰ āϜāĻ¨ā§āϝ āϕ⧇āĻŦāϞ āϤāϤāĻ•ā§āώāĻŖ āφāĻĒāύāĻžāϰ āĻŦā§āϝāĻ•ā§āϤāĻŋāĻ—āϤ āĻĄā§‡āϟāĻž āϧāϰ⧇ āϰāĻžāĻ–āĻŦāĨ¤ āφāĻŽāĻžāĻĻ⧇āϰ āφāχāύ⧀ āĻŦāĻžāĻ§ā§āϝāĻŦāĻžāϧāĻ•āϤāĻžāϗ⧁āϞāĻŋ āĻŽā§‡āύ⧇ āϚāϞāĻžāϰ āϜāĻ¨ā§āϝ āĻĒā§āϰāϝāĻŧā§‹āϜāύ⧀āϝāĻŧ āĻĒāϰāĻŋāĻŽāĻžāϪ⧇ āφāĻŽāϰāĻž āφāĻĒāύāĻžāϰ āĻŦā§āϝāĻ•ā§āϤāĻŋāĻ—āϤ āĻĄā§‡āϟāĻž āϧāϰ⧇ āϰāĻžāĻ–āϤ⧇ āĻāĻŦāĻ‚ āĻŦā§āϝāĻŦāĻšāĻžāϰ āĻ•āϰāĻŦ (āωāĻĻāĻžāĻšāϰāĻŖāĻ¸ā§āĻŦāϰ⧂āĻĒ, āϝāĻĻāĻŋ āĻĒā§āϰāϝ⧋āĻœā§āϝ āφāχāύ āĻŽā§‡āύ⧇ āϚāϞāĻžāϰ āϜāĻ¨ā§āϝ āφāĻŽāĻžāĻĻ⧇āϰ āϝāĻĻāĻŋ āφāĻĒāύāĻžāϰ āĻĄā§‡āϟāĻž āϧāϰ⧇ āϰāĻžāĻ–āϤ⧇ āĻšāϝāĻŧ), āĻŦāĻŋāϰ⧋āϧāϗ⧁āϞāĻŋ āϏāĻŽāĻžāϧāĻžāύ āĻ•āϰāϤ⧇ āĻāĻŦāĻ‚ āφāĻŽāĻžāĻĻ⧇āϰ āφāχāύ⧀ āϚ⧁āĻ•ā§āϤāĻŋ āĻ“ āύ⧀āϤāĻŋāĻŽāĻžāϞāĻž āĻĒā§āϰāϝāĻŧā§‹āĻ— āĻ•āϰāϤ⧇āĨ¤ āĻ…āĻ­ā§āϝāĻ¨ā§āϤāϰ⧀āĻŖ āĻŦāĻŋāĻļā§āϞ⧇āώāϪ⧇āϰ āωāĻĻā§āĻĻ⧇āĻļā§āϝ⧇ āφāĻŽāϰāĻž āĻŦā§āϝāĻŦāĻšāĻžāϰ⧇āϰ āĻĄā§‡āϟāĻž āϧāϰ⧇ āϰāĻžāĻ–āĻŦāĨ¤ āϏ⧁āϰāĻ•ā§āώāĻž āĻœā§‹āϰāĻĻāĻžāϰ āĻ•āϰāϤ⧇ āĻŦāĻž āφāĻŽāĻžāĻĻ⧇āϰ āĻĒāϰāĻŋāώ⧇āĻŦāĻžāϰ āĻ•āĻžāĻ°ā§āϝāĻ•āĻžāϰāĻŋāϤāĻž āωāĻ¨ā§āύāϤ āĻ•āϰāϤ⧇ āϝāĻ–āύ āĻāχ āĻĄā§‡āϟāĻž āĻŦā§āϝāĻŦāĻšāĻžāϰ āĻ•āϰāĻž āĻšāϝāĻŧ, āĻŦāĻž āφāĻŽāĻžāĻĻ⧇āϰ āĻĻā§€āĻ°ā§āϘāĻ•āĻžāϞ āϏāĻŽāϝāĻŧ⧇āϰ āϜāĻ¨ā§āϝ āĻāχ āĻĄā§‡āϟāĻž āϧāϰ⧇ āϰāĻžāĻ–āϤ⧇ āφāχāύāϤ āĻŦāĻžāĻ§ā§āϝ āĻšāϝāĻŧ āϤāĻž āĻŦāĻžāĻĻ⧇ āĻŦā§āϝāĻŦāĻšāĻžāϰ⧇āϰ āĻĄā§‡āϟāĻž āϏāĻžāϧāĻžāϰāĻŖāϤ āĻāĻ•āϟāĻŋ āϏāĻ‚āĻ•ā§āώāĻŋāĻĒā§āϤ āϏāĻŽāϝāĻŧ⧇āϰ āϜāĻ¨ā§āϝ āϧāϰ⧇ āϰāĻžāĻ–āĻž āĻšāϝāĻŧāĨ¤ 7. āϤāĻĨā§āϝ āĻ¸ā§āĻĨāĻžāύāĻžāĻ¨ā§āϤāϰ āφāĻĒāύāĻžāϰ āϤāĻĨā§āϝ, āĻŦā§āϝāĻ•ā§āϤāĻŋāĻ—āϤ āϤāĻĨā§āϝ āϏāĻš, āφāĻĒāύāĻžāϰ āϰāĻžāĻœā§āϝ, āĻĒā§āϰāĻĻ⧇āĻļ, āĻĻ⧇āĻļ āĻŦāĻž āĻ…āĻ¨ā§āϝāĻžāĻ¨ā§āϝ āϏāϰāĻ•āĻžāϰ⧀ āĻāĻ–āϤāĻŋāϝāĻŧāĻžāϰ⧇āϰ āĻŦāĻžāχāϰ⧇ āĻ…āĻŦāĻ¸ā§āĻĨāĻŋāϤ āĻ•āĻŽā§āĻĒāĻŋāωāϟāĻžāϰāϗ⧁āϞāĻŋāϤ⧇ - āĻāĻŦāĻ‚ āϚāĻžāϞāĻŋāϤ āϰāĻžāĻ–āĻž āϝ⧇āϤ⧇ āĻĒāĻžāϰ⧇ āϝ⧇āĻ–āĻžāύ⧇ āĻĄā§‡āϟāĻž āϏ⧁āϰāĻ•ā§āώāĻž āφāχāύāϗ⧁āϞāĻŋ āφāĻĒāύāĻžāϰ āĻāĻ–āϤāĻŋāϝāĻŧāĻžāϰ⧇āϰ āĻĨ⧇āϕ⧇ āĻĒ⧃āĻĨāĻ• āĻšāϤ⧇ āĻĒāĻžāϰ⧇āĨ¤ āφāĻĒāύāĻžāϰ āĻāχ āϜāĻžāϤ⧀āϝāĻŧ āϤāĻĨā§āϝ āϜāĻŽāĻž āĻĻ⧇āĻ“āϝāĻŧāĻžāϰ āĻĒāϰ⧇ āĻāχ āĻ—ā§‹āĻĒāύ⧀āϝāĻŧāϤāĻž āύ⧀āϤāĻŋāϤ⧇ āφāĻĒāύāĻžāϰ āϏāĻŽā§āĻŽāϤāĻŋ āϏ⧇āχ āĻ¸ā§āĻĨāĻžāύāĻžāĻ¨ā§āϤāϰāϟāĻŋāϤ⧇ āφāĻĒāύāĻžāϰ āϚ⧁āĻ•ā§āϤāĻŋāϰ āĻĒā§āϰāϤāĻŋāύāĻŋāϧāĻŋāĻ¤ā§āĻŦ āĻ•āϰ⧇āĨ¤ āĻ…āύāϞāĻžāχāύ⧇āĻĄāĻŋāϝāĻŧāĻžāĻŸā§‡āĻ•ā§āϏāĻĢāĻŋāϞāĻŋāĻ‚āϗ⧁āϞāĻŋ āφāĻĒāύāĻžāϰ āĻĄā§‡āϟāĻž āϏ⧁āϰāĻ•ā§āώāĻŋāϤāĻ­āĻžāĻŦ⧇ āĻāĻŦāĻ‚ āĻāχ āĻ—ā§‹āĻĒāύ⧀āϝāĻŧāϤāĻž āύ⧀āϤāĻŋ āĻ…āύ⧁āϏāĻžāϰ⧇ āϚāĻŋāĻ•āĻŋāĻ¤ā§āϏāĻž āĻ•āϰāĻž āĻšāϝāĻŧ⧇āϛ⧇ āϤāĻž āύāĻŋāĻļā§āϚāĻŋāϤ āĻ•āϰāĻžāϰ āϜāĻ¨ā§āϝ āĻĒā§āϰāϝāĻŧā§‹āϜāύ⧀āϝāĻŧ āϏāĻŽāĻ¸ā§āϤ āĻĒāĻĻāĻ•ā§āώ⧇āĻĒ āĻ—ā§āϰāĻšāĻŖ āĻ•āϰāĻŦ⧇ āĻāĻŦāĻ‚ āϏ⧁āϰāĻ•ā§āώāĻž āϏāĻš āϝāĻĨāĻžāϝāĻĨ āύāĻŋāϝāĻŧāĻ¨ā§āĻ¤ā§āϰāĻŖ āύāĻž āĻĨāĻžāĻ•āϞ⧇ āφāĻĒāύāĻžāϰ āĻŦā§āϝāĻ•ā§āϤāĻŋāĻ—āϤ āĻĄā§‡āϟāĻž āϕ⧋āύāĻ“ āϏāĻ‚āĻ¸ā§āĻĨāĻž āĻŦāĻž āϕ⧋āύāĻ“ āĻĻ⧇āĻļ⧇ āĻ¸ā§āĻĨāĻžāύāĻžāĻ¨ā§āϤāϰāĻŋāϤ āĻšāĻŦ⧇ āύāĻžāĨ¤ āφāĻĒāύāĻžāϰ āĻĄā§‡āϟāĻž āĻāĻŦāĻ‚ āĻ…āĻ¨ā§āϝāĻžāĻ¨ā§āϝ āĻŦā§āϝāĻ•ā§āϤāĻŋāĻ—āϤ āϤāĻĨā§āϝāĨ¤ ā§Ž. āϤāĻĨā§āϝ āĻĒā§āϰāĻ•āĻžāĻļ āφāĻŽāϰāĻž āϏāĻ‚āĻ—ā§āϰāĻš āĻ•āϰāĻŋ āĻāĻŽāύ āϕ⧋āύāĻ“ āĻŦā§āϝāĻ•ā§āϤāĻŋāĻ—āϤ āϤāĻĨā§āϝ āφāĻŽāϰāĻž āĻĒā§āϰāĻ•āĻžāĻļ āĻ•āϰāĻŦ āύāĻž, āĻŦāĻž āφāĻĒāύāĻŋ āϏāϰāĻŦāϰāĻžāĻš āĻ•āϰāĻŦ⧇āύ: 0.1āĨ¤ āφāχāύ āĻĒā§āϰāϝāĻŧā§‹āϗ⧇āϰ āϜāĻ¨ā§āϝ āĻĒā§āϰāĻ•āĻžāĻļāĨ¤ āύāĻŋāĻ°ā§āĻĻāĻŋāĻˇā§āϟ āĻĒāϰāĻŋāĻ¸ā§āĻĨāĻŋāϤāĻŋāϤ⧇, āφāχāύ āĻ…āύ⧁āϏāĻžāϰ⧇ āĻŦāĻž āϏāϰāĻ•āĻžāϰ⧀ āĻ•āĻ°ā§āϤ⧃āĻĒāĻ•ā§āώ⧇āϰ āĻŦ⧈āϧ āĻ…āύ⧁āϰ⧋āϧ⧇āϰ āĻĒā§āϰāϤāĻŋāĻ•ā§āϰāĻŋāϝāĻŧāĻž āĻšāĻŋāϏāĻžāĻŦ⧇ āφāĻŽāĻžāĻĻ⧇āϰ āφāĻĒāύāĻžāϰ āĻŦā§āϝāĻ•ā§āϤāĻŋāĻ—āϤ āϤāĻĨā§āϝ āĻĒā§āϰāĻ•āĻžāĻļ⧇āϰ āĻĒā§āϰāϝāĻŧā§‹āϜāύ āĻšāϤ⧇ āĻĒāĻžāϰ⧇āĨ¤ ā§Ļ.⧍ āĻŦā§āϝāĻŦāϏāĻžāϝāĻŧāĻŋāĻ• āϞ⧇āύāĻĻ⧇āύ⧇. āφāĻŽāϰāĻž āĻŦāĻž āφāĻŽāĻžāĻĻ⧇āϰ āϏāĻšāĻžāϝāĻŧāĻ• āϏāĻ‚āĻ¸ā§āĻĨāĻžāϗ⧁āϞāĻŋ āϝāĻĻāĻŋ āĻāϕ⧀āĻ­ā§‚āϤāĻ•āϰāĻŖ, āĻ…āϧāĻŋāĻ—ā§āϰāĻšāĻŖ āĻŦāĻž āϏāĻŽā§āĻĒāĻĻ āĻŦāĻŋāĻ•ā§āϰāϝāĻŧ⧇āϰ āϏāĻžāĻĨ⧇ āϜāĻĄāĻŧāĻŋāϤ āĻĨāĻžāϕ⧇ āϤāĻŦ⧇ āφāĻĒāύāĻžāϰ āĻŦā§āϝāĻ•ā§āϤāĻŋāĻ—āϤ āĻĄā§‡āϟāĻž āĻ¸ā§āĻĨāĻžāύāĻžāĻ¨ā§āϤāϰāĻŋāϤ āĻšāϤ⧇ āĻĒāĻžāϰ⧇āĨ¤ ā§Ļ.ā§Ļ āĻ…āĻ¨ā§āϝāĻžāĻ¨ā§āϝ āĻ•ā§āώ⧇āĻ¤ā§āϰ⧇āĨ¤ āφāĻŽāϰāĻž āφāĻĒāύāĻžāϰ āϤāĻĨā§āϝāĻ“ āĻĒā§āϰāĻ•āĻžāĻļ āĻ•āϰāϤ⧇ āĻĒāĻžāϰāĻŋ: ā§Ļ.ā§Ļ.⧍ āφāĻŽāĻžāĻĻ⧇āϰ āϏāĻšāĻžāϝāĻŧāĻ• āĻ“ āϏāĻšāϝ⧋āĻ—ā§€ āϏāĻ‚āĻ¸ā§āĻĨāĻžāϗ⧁āϞāĻŋ; ā§Ļ.ā§Ļ.⧍ āĻ āĻŋāĻ•āĻžāĻĻāĻžāϰ, āĻĒāϰāĻŋāώ⧇āĻŦāĻž āϏāϰāĻŦāϰāĻžāĻšāĻ•āĻžāϰ⧀ āĻāĻŦāĻ‚ āĻ…āĻ¨ā§āϝāĻžāĻ¨ā§āϝ āϤ⧃āϤ⧀āϝāĻŧ āĻĒāĻ•ā§āώ⧇āϰ āĻ•āĻžāϛ⧇ āφāĻŽāϰāĻž āφāĻŽāĻžāĻĻ⧇āϰ āĻŦā§āϝāĻŦāϏāĻžāϝāĻŧ āϏāĻŽāĻ°ā§āĻĨāύ āĻ•āϰāϤ⧇ āĻŦā§āϝāĻŦāĻšāĻžāϰ āĻ•āϰāĻŋ; ā§Ļ.ā§Ļ.ā§ŠāĨ¤ āφāĻĒāύāĻŋ āϝ⧇ āωāĻĻā§āĻĻ⧇āĻļā§āϝ⧇ āĻāϟāĻŋ āϏāϰāĻŦāϰāĻžāĻš āĻ•āϰ⧇āϛ⧇āύ āϤāĻž āĻĒā§‚āϰāĻŖ āĻ•āϰāϤ⧇; 0.3.4āĨ¤ āφāĻŽāĻžāĻĻ⧇āϰ āĻ“āϝāĻŧ⧇āĻŦāϏāĻžāχāĻŸā§‡ āφāĻĒāύāĻžāϰ āϏāĻ‚āĻ¸ā§āĻĨāĻžāϰ āϞ⧋āĻ—ā§‹ āĻ…āĻ¨ā§āϤāĻ°ā§āϭ⧁āĻ•ā§āϤ āĻ•āϰāĻžāϰ āωāĻĻā§āĻĻ⧇āĻļā§āϝ⧇; ā§Ļ.ā§Ļ.⧍ āφāĻĒāύāĻŋ āϤāĻĨā§āϝ āϏāϰāĻŦāϰāĻžāĻš āĻ•āϰāĻžāϰ āϏāĻŽāϝāĻŧ āφāĻŽāĻžāĻĻ⧇āϰ āĻĻā§āĻŦāĻžāϰāĻž āĻĒā§āϰāĻ•āĻžāĻļāĻŋāϤ āĻ…āĻ¨ā§āϝ āϕ⧋āύāĻ“ āωāĻĻā§āĻĻ⧇āĻļā§āϝ⧇; 0.3.6āĨ¤ āĻ…āĻ¨ā§āϝ āϕ⧋āύāĻ“ āĻ•ā§āώ⧇āĻ¤ā§āϰ⧇ āφāĻĒāύāĻžāϰ āϏāĻŽā§āĻŽāϤāĻŋāϤ⧇; 0.3.7āĨ¤ āϝāĻĻāĻŋ āφāĻŽāϰāĻž āĻŦāĻŋāĻļā§āĻŦāĻžāϏ āĻ•āϰāĻŋ āϝ⧇ āϏāĻ‚āĻ¸ā§āĻĨāĻž, āφāĻŽāĻžāĻĻ⧇āϰ āĻ—ā§āϰāĻžāĻšāĻ•āĻ—āĻŖ āĻŦāĻž āĻ…āĻ¨ā§āϝāĻĻ⧇āϰ āĻ…āϧāĻŋāĻ•āĻžāϰ, āϏāĻŽā§āĻĒāĻ¤ā§āϤāĻŋ āĻŦāĻž āϏ⧁āϰāĻ•ā§āώāĻž āϰāĻ•ā§āώāĻžāϰ āϜāĻ¨ā§āϝ āĻĒā§āϰāĻ•āĻžāĻļ āĻ•āϰāĻž āĻĒā§āϰāϝāĻŧā§‹āϜāύ⧀āϝāĻŧ āĻŦāĻž āωāĻĒāϝ⧁āĻ•ā§āϤāĨ¤ 9. āϤāĻĨā§āϝ āϏ⧁āϰāĻ•ā§āώāĻž āφāĻĒāύāĻžāϰ āĻĄā§‡āϟāĻž āϏ⧁āϰāĻ•ā§āώāĻž āφāĻŽāĻžāĻĻ⧇āϰ āϜāĻ¨ā§āϝ āϗ⧁āϰ⧁āĻ¤ā§āĻŦāĻĒā§‚āĻ°ā§āĻŖ, āϝ⧇ āĻ•āĻžāϰāϪ⧇ āφāĻŽāϰāĻž 100% āϏ⧁āϰāĻ•ā§āώāĻŋāϤ, āĻ•āĻžāϰāĻŖ āφāĻŽāĻžāĻĻ⧇āϰ āĻāϏāĻāϏāĻāϞ āĻļāĻ‚āϏāĻžāĻĒāĻ¤ā§āϰ āϰāϝāĻŧ⧇āϛ⧇ āϝāĻž āφāĻŽāĻžāĻĻ⧇āϰ āĻ“āϝāĻŧ⧇āĻŦāϏāĻžāχāϟāϕ⧇ āϏ⧁āϰāĻ•ā§āώāĻŋāϤ āĻ•āϰ⧇āĨ¤ āφāĻŽāϰāĻž āφāĻĒāύāĻžāϰ āĻŦā§āϝāĻ•ā§āϤāĻŋāĻ—āϤ āĻĄā§‡āϟāĻž āϰāĻ•ā§āώāĻžāϰ āϜāĻ¨ā§āϝ āĻŦāĻžāĻŖāĻŋāĻœā§āϝāĻŋāĻ•āĻ­āĻžāĻŦ⧇ āĻ—ā§āϰāĻšāĻŖāϝ⧋āĻ—ā§āϝ āωāĻĒāĻžāϝāĻŧāϗ⧁āϞāĻŋ āĻŦā§āϝāĻŦāĻšāĻžāϰ āĻ•āϰāĻžāϰ āĻšā§‡āĻˇā§āϟāĻž āĻ•āϰāĻžāϰ āϏāĻŽāϝāĻŧ āφāĻŽāϰāĻž āĻāϰ āύāĻŋāϖ⧁āρāϤ āϏ⧁āϰāĻ•ā§āώāĻžāϰ āĻ—ā§āϝāĻžāϰāĻžāĻ¨ā§āϟāĻŋ āĻĻāĻŋāχāĨ¤ 10. āĻĒāϰāĻŋāώ⧇āĻŦāĻž āϏāϰāĻŦāϰāĻžāĻšāĻ•āĻžāϰ⧀ āφāĻŽāϰāĻž āφāĻŽāĻžāĻĻ⧇āϰ āĻĒāϰāĻŋāώ⧇āĻŦāĻž ("āĻĒāϰāĻŋāώ⧇āĻŦāĻž āϏāϰāĻŦāϰāĻžāĻšāĻ•āĻžāϰ⧀") āϏ⧁āĻŦāĻŋāϧāĻžāϰ āϜāĻ¨ā§āϝ āϤ⧃āϤ⧀āϝāĻŧ āĻĒāĻ•ā§āώ⧇āϰ āϏāĻ‚āĻ¸ā§āĻĨāĻžāϗ⧁āϞāĻŋ āĻāĻŦāĻ‚ āĻŦā§āϝāĻ•ā§āϤāĻŋāĻĻ⧇āϰ āύāĻŋāϝāĻŧā§‹āĻ— āĻ•āϰāϤ⧇ āĻĒāĻžāϰāĻŋ, āφāĻŽāĻžāĻĻ⧇āϰ āĻĒāĻ•ā§āώ āĻĨ⧇āϕ⧇ āĻĒāϰāĻŋāώ⧇āĻŦāĻž āϏāϰāĻŦāϰāĻžāĻš āĻ•āϰāϤ⧇, āĻĒāϰāĻŋāώ⧇āĻŦāĻž-āϏāĻŽā§āĻĒāĻ°ā§āĻ•āĻŋāϤ āĻĒāϰāĻŋāώ⧇āĻŦāĻžāϗ⧁āϞāĻŋ āϏāĻŽā§āĻĒāĻžāĻĻāύ āĻ•āϰāϤ⧇ āĻĒāĻžāϰāĻŋ āĻŦāĻž āφāĻŽāĻžāĻĻ⧇āϰ āĻĒāϰāĻŋāώ⧇āĻŦāĻž āϕ⧀āĻ­āĻžāĻŦ⧇ āĻŦā§āϝāĻŦāĻšā§ƒāϤ āĻšāϝāĻŧ āϤāĻž āĻŦāĻŋāĻļā§āϞ⧇āώāϪ⧇ āϏāĻšāĻžāϝāĻŧāϤāĻž āĻ•āϰāϤ⧇ āĻĒāĻžāϰāĻŋāĨ¤ āĻāχ āϤ⧃āϤ⧀āϝāĻŧ āĻĒāĻ•ā§āώ⧇āϰ āϕ⧇āĻŦāϞāĻŽāĻžāĻ¤ā§āϰ āφāĻŽāĻžāĻĻ⧇āϰ āĻĒāĻ•ā§āώ āĻĨ⧇āϕ⧇ āĻāχ āĻ•āĻžāϜāϗ⧁āϞāĻŋ āϏāĻŽā§āĻĒāĻžāĻĻāύ āĻ•āϰāĻžāϰ āϜāĻ¨ā§āϝ āφāĻĒāύāĻžāϰ āĻŦā§āϝāĻ•ā§āϤāĻŋāĻ—āϤ āĻĄā§‡āϟāĻžāϤ⧇ āĻ…ā§āϝāĻžāĻ•ā§āϏ⧇āϏ āϰāϝāĻŧ⧇āϛ⧇ āĻāĻŦāĻ‚ āĻāϟāĻŋ āĻ…āĻ¨ā§āϝ āϕ⧋āύāĻ“ āωāĻĻā§āĻĻ⧇āĻļā§āϝ⧇ āĻĒā§āϰāĻ•āĻžāĻļ āĻŦāĻž āĻŦā§āϝāĻŦāĻšāĻžāϰ āύāĻž āĻ•āϰāĻžāϰ āϜāĻ¨ā§āϝ āĻŦāĻžāĻ§ā§āϝāĨ¤ ā§§ā§§. āĻ…ā§āϝāĻžāύāĻžāϞāĻŋāϟāĻŋāĻ•ā§āϏ āφāĻŽāϰāĻž āφāĻŽāĻžāĻĻ⧇āϰ āĻĒāϰāĻŋāώ⧇āĻŦāĻžāϰ āĻŦā§āϝāĻŦāĻšāĻžāϰ āύāĻŋāϰ⧀āĻ•ā§āώāĻŖ āĻāĻŦāĻ‚ āĻŦāĻŋāĻļā§āϞ⧇āώāĻŖ āĻ•āϰāϤ⧇ āϤ⧃āϤ⧀āϝāĻŧ āĻĒāĻ•ā§āώ⧇āϰ āĻĒāϰāĻŋāώ⧇āĻŦāĻž āϏāϰāĻŦāϰāĻžāĻšāĻ•āĻžāϰ⧀ āĻŦā§āϝāĻŦāĻšāĻžāϰ āĻ•āϰāϤ⧇ āĻĒāĻžāϰāĻŋāĨ¤ 12. āϏāĻŋāφāχ / āϏāĻŋāĻĄāĻŋ āϏāϰāĻžā§āϜāĻžāĻŽ āφāĻŽāϰāĻž āφāĻŽāĻžāĻĻ⧇āϰ āĻĒāϰāĻŋāώ⧇āĻŦāĻžāϰ āĻŦāĻŋāĻ•āĻžāĻļ āĻĒā§āϰāĻ•ā§āϰāĻŋāϝāĻŧāĻžāϟāĻŋ āĻ¸ā§āĻŦāϝāĻŧāĻ‚āĻ•ā§āϰāĻŋāϝāĻŧ āĻ•āϰāϤ⧇ āϤ⧃āϤ⧀āϝāĻŧ āĻĒāĻ•ā§āώ⧇āϰ āĻĒāϰāĻŋāώ⧇āĻŦāĻž āϏāϰāĻŦāϰāĻžāĻšāĻ•āĻžāϰ⧀ āĻŦā§āϝāĻŦāĻšāĻžāϰ āĻ•āϰāϤ⧇ āĻĒāĻžāϰāĻŋāĨ¤ 13. āĻŦāĻŋāĻœā§āĻžāĻžāĻĒāύ āφāĻŽāĻžāĻĻ⧇āϰ āĻĒāϰāĻŋāώ⧇āĻŦāĻž āϏāĻŽāĻ°ā§āĻĨāύ āĻāĻŦāĻ‚ āĻŦāϜāĻžāϝāĻŧ āϰāĻžāĻ–āϤ⧇ āϏāĻšāĻžāϝāĻŧāϤāĻž āĻ•āϰāϤ⧇ āφāĻŽāϰāĻž āφāĻĒāύāĻžāϕ⧇ āĻŦāĻŋāĻœā§āĻžāĻžāĻĒāύ āĻĻ⧇āĻ–āĻžāύ⧋āϰ āϜāĻ¨ā§āϝ āϤ⧃āϤ⧀āϝāĻŧ āĻĒāĻ•ā§āώ⧇āϰ āĻĒāϰāĻŋāώ⧇āĻŦāĻž āϏāϰāĻŦāϰāĻžāĻšāĻ•āĻžāϰ⧀ āĻŦā§āϝāĻŦāĻšāĻžāϰ āĻ•āϰāϤ⧇ āĻĒāĻžāϰāĻŋāĨ¤ 14. āφāϚāϰāĻŖāĻŽā§‚āϞāĻ• āĻĒ⧁āύāĻ°ā§āĻŦāĻŋāĻŦ⧇āϚāύāĻž āφāĻĒāύāĻŋ āφāĻŽāĻžāĻĻ⧇āϰ āĻĒāϰāĻŋāώ⧇āĻŦāĻž āĻĒāϰāĻŋāĻĻāĻ°ā§āĻļāύ āĻ•āϰāĻžāϰ āĻĒāϰ⧇ āφāĻŽāϰāĻž āφāĻĒāύāĻžāϕ⧇ āϤ⧃āϤ⧀āϝāĻŧ āĻĒāĻ•ā§āώ⧇āϰ āĻ“āϝāĻŧ⧇āĻŦāϏāĻžāχāĻŸā§‡ āĻŦāĻŋāĻœā§āĻžāĻžāĻĒāύ āĻĻ⧇āĻ“āϝāĻŧāĻžāϰ āϜāĻ¨ā§āϝ āĻĒ⧁āύāϰāĻžāϝāĻŧ āĻŦāĻŋāĻĒāĻŖāύ āĻĒāϰāĻŋāώ⧇āĻŦāĻžāϗ⧁āϞāĻŋ āĻŦā§āϝāĻŦāĻšāĻžāϰ āĻ•āϰāϤ⧇ āĻĒāĻžāϰāĻŋāĨ¤ āφāĻŽāϰāĻž āĻāĻŦāĻ‚ āφāĻŽāĻžāĻĻ⧇āϰ āϤ⧃āϤ⧀āϝāĻŧ āĻĒāĻ•ā§āώ⧇āϰ āĻŦāĻŋāĻ•ā§āϰ⧇āϤāĻžāϰāĻž āφāĻŽāĻžāĻĻ⧇āϰ āĻĒāϰāĻŋāώ⧇āĻŦāĻžāϤ⧇ āφāĻĒāύāĻžāϰ āĻ…āϤ⧀āϤ⧇āϰ āĻ­āĻŋāϜāĻŋāĻŸā§‡āϰ āωāĻĒāϰ āĻ­āĻŋāĻ¤ā§āϤāĻŋ āĻ•āϰ⧇ āĻŦāĻŋāĻœā§āĻžāĻžāĻĒāύāϗ⧁āϞāĻŋ āϜāĻžāύāĻžāϤ⧇, āĻ…āύ⧁āϕ⧂āϞāĻ•āϰāĻŖ āĻ•āϰāϤ⧇ āĻāĻŦāĻ‚ āĻĒāϰāĻŋāĻŦ⧇āĻļāύ āĻ•āϰāϤ⧇ āϕ⧁āĻ•āĻŋ āĻŦā§āϝāĻŦāĻšāĻžāϰ āĻ•āϰ⧇āύāĨ¤ 15. āĻĒā§āϰāĻĻāĻžāύ āφāĻŽāϰāĻž āĻĒāϰāĻŋāώ⧇āĻŦāĻžāϰ āĻŽāĻ§ā§āϝ⧇ āĻ…āĻ°ā§āĻĨ āĻĒā§āϰāĻĻāĻžāύ⧇āϰ āĻĒāĻŖā§āϝ āĻāĻŦāĻ‚ / āĻ…āĻĨāĻŦāĻž āĻĒāϰāĻŋāώ⧇āĻŦāĻž āϏāϰāĻŦāϰāĻžāĻš āĻ•āϰāϤ⧇ āĻĒāĻžāϰāĻŋāĨ¤ āϏ⧇āĻ•ā§āώ⧇āĻ¤ā§āϰ⧇ āφāĻŽāϰāĻž āĻĒ⧇āĻŽā§‡āĻ¨ā§āϟ āĻĒā§āϰāϏ⧇āϏāĻŋāĻ‚āϝāĻŧ⧇āϰ āϜāĻ¨ā§āϝ āϤ⧃āϤ⧀āϝāĻŧ āĻĒāĻ•ā§āώ⧇āϰ āĻĒāϰāĻŋāώ⧇āĻŦāĻžāϗ⧁āϞāĻŋ āĻŦā§āϝāĻŦāĻšāĻžāϰ āĻ•āϰāĻŋ (āϝ⧇āĻŽāύ āĻĒ⧇āĻŽā§‡āĻ¨ā§āϟ āĻĒā§āϰāϏ⧇āϏāϰ)āĨ¤ āφāĻŽāϰāĻž āφāĻĒāύāĻžāϰ āĻĒ⧇āĻŽā§‡āĻ¨ā§āϟ āĻ•āĻžāĻ°ā§āĻĄā§‡āϰ āĻŦāĻŋāĻļāĻĻ āϏāĻ‚āϰāĻ•ā§āώāĻŖ āĻŦāĻž āϏāĻ‚āĻ—ā§āϰāĻš āĻ•āϰāĻŦ āύāĻžāĨ¤ āĻāχ āϤāĻĨā§āϝāϟāĻŋ āφāĻŽāĻžāĻĻ⧇āϰ āϤ⧃āϤ⧀āϝāĻŧ āĻĒāĻ•ā§āώ⧇āϰ āĻ…āĻ°ā§āĻĨ āĻĒā§āϰāĻĻāĻžāύ⧇āϰ āĻĒā§āϰāϏ⧇āϏāϰāϗ⧁āϞāĻŋāϤ⧇ āϏāϰāĻžāϏāϰāĻŋ āϏāϰāĻŦāϰāĻžāĻš āĻ•āϰāĻž āĻšāϝāĻŧ āϝāĻžāĻĻ⧇āϰ āĻŦā§āϝāĻ•ā§āϤāĻŋāĻ—āϤ āϤāĻĨā§āϝ āφāĻĒāύāĻžāϰ āĻŦā§āϝāĻŦāĻšāĻžāϰ⧇āϰ āĻ—ā§‹āĻĒāύ⧀āϝāĻŧāϤāĻž āύ⧀āϤāĻŋ āĻĻā§āĻŦāĻžāϰāĻž āĻĒāϰāĻŋāϚāĻžāϞāĻŋāϤ āĻšāϝāĻŧāĨ¤ āĻāχ āĻĒ⧇āĻŽā§‡āĻ¨ā§āϟ āĻĒā§āϰāϏ⧇āϏāϰāϗ⧁āϞāĻŋ āĻĒāĻŋāϏāĻŋāφāχ-āĻĄāĻŋāĻāϏāĻāϏ āĻ•āĻ°ā§āϤ⧃āĻ• āύāĻŋāĻ°ā§āϧāĻžāϰāĻŋāϤ āĻŽāĻžāύāĻĻāĻŖā§āĻĄāϗ⧁āϞāĻŋāϤ⧇ āĻŽā§‡āύ⧇ āϚāϞ⧇āύ āĻĒāĻŋāϏāĻŋāφāχ āϏ⧁āϰāĻ•ā§āώāĻž āĻ¸ā§āĻŸā§āϝāĻžāĻ¨ā§āĻĄāĻžāĻ°ā§āĻĄ āĻ•āĻžāωāĻ¨ā§āϏāĻŋāϞ, āϝāĻž āĻ­āĻŋāϏāĻž, āĻŽāĻžāĻ¸ā§āϟāĻžāϰāĻ•āĻžāĻ°ā§āĻĄ, āφāĻŽā§‡āϰāĻŋāĻ•āĻžāύ āĻāĻ•ā§āϏāĻĒā§āϰ⧇āϏ āĻāĻŦāĻ‚ āφāĻŦāĻŋāĻˇā§āĻ•āĻžāϰ⧇āϰ āĻŽāϤ⧋ āĻŦā§āĻ°ā§āϝāĻžāĻ¨ā§āĻĄā§‡āϰ āϏāĻŽā§āĻŽāĻŋāϞāĻŋāϤ āĻĒā§āϰāĻšā§‡āĻˇā§āϟāĻžāĨ¤ āĻĒāĻŋāϏāĻŋāφāχ-āĻĄāĻŋāĻāϏāĻāϏ āĻĒā§āϰāϝāĻŧā§‹āϜāύ⧀āϝāĻŧāϤāĻž āĻĒā§āϰāĻĻāĻžāύ⧇āϰ āϤāĻĨā§āϝ⧇āϰ āύāĻŋāϰāĻžāĻĒāĻĻ āĻĒāϰāĻŋāϚāĻžāϞāύāĻž āύāĻŋāĻļā§āϚāĻŋāϤ āĻ•āϰāϤ⧇ āϏāĻšāĻžāϝāĻŧāϤāĻž āĻ•āϰ⧇āĨ¤ 16. āĻ…āĻ¨ā§āϝāĻžāĻ¨ā§āϝ āϏāĻžāχāĻŸā§‡āϰ āϞāĻŋāĻ™ā§āĻ• āφāĻŽāĻžāĻĻ⧇āϰ āĻĒāϰāĻŋāώ⧇āĻŦāĻžāϤ⧇ āĻ…āĻ¨ā§āϝ āϏāĻžāχāϟāϗ⧁āϞāĻŋāϰ āϞāĻŋāĻ™ā§āĻ• āĻĨāĻžāĻ•āϤ⧇ āĻĒāĻžāϰ⧇ āϝāĻž āφāĻŽāĻžāĻĻ⧇āϰ āĻĻā§āĻŦāĻžāϰāĻž āĻĒāϰāĻŋāϚāĻžāϞāĻŋāϤ āĻšāϝāĻŧ āύāĻžāĨ¤ āφāĻĒāύāĻŋ āϝāĻĻāĻŋ āϕ⧋āύāĻ“ āϤ⧃āϤ⧀āϝāĻŧ āĻĒāĻ•ā§āώ⧇āϰ āϞāĻŋāĻ™ā§āĻ•āϟāĻŋ āĻ•ā§āϞāĻŋāĻ• āĻ•āϰ⧇āύ āϤāĻŦ⧇ āφāĻĒāύāĻžāϕ⧇ āϏ⧇āχ āϤ⧃āϤ⧀āϝāĻŧ āĻĒāĻ•ā§āώ⧇āϰ āϏāĻžāχāĻŸā§‡ āĻĒāϰāĻŋāϚāĻžāϞāĻŋāϤ āĻšāĻŦ⧇āĨ¤ āφāĻŽāϰāĻž āφāĻĒāύāĻžāϕ⧇ āĻĻ⧃ everyāĻŧāĻ­āĻžāĻŦ⧇ āĻĒāϰāĻžāĻŽāĻ°ā§āĻļ āĻĻāĻŋāĻšā§āĻ›āĻŋ āϝ⧇ āφāĻĒāύāĻŋ āĻĒāϰāĻŋāĻĻāĻ°ā§āĻļāύ āĻ•āϰ⧇āϛ⧇āύ āĻĒā§āϰāϤāĻŋāϟāĻŋ āϏāĻžāχāĻŸā§‡āϰ āĻ—ā§‹āĻĒāύ⧀āϝāĻŧāϤāĻž āύ⧀āϤāĻŋ āĻĒāĻ°ā§āϝāĻžāϞ⧋āϚāύāĻž āĻ•āϰāϤ⧇āĨ¤ āϕ⧋āύāĻ“ āϤ⧃āϤ⧀āϝāĻŧ āĻĒāĻ•ā§āώ⧇āϰ āϏāĻžāχāϟ āĻŦāĻž āĻĒāϰāĻŋāώ⧇āĻŦāĻžāĻĻāĻŋāϗ⧁āϞāĻŋāϰ āĻŦāĻŋāώāϝāĻŧāĻŦāĻ¸ā§āϤ⧁, āĻ—ā§‹āĻĒāύ⧀āϝāĻŧāϤāĻž āύ⧀āϤāĻŋ āĻŦāĻž āĻ…āύ⧁āĻļā§€āϞāύ⧇āϰ āϜāĻ¨ā§āϝ āφāĻŽāĻžāĻĻ⧇āϰ āϕ⧋āύāĻ“ āύāĻŋāϝāĻŧāĻ¨ā§āĻ¤ā§āϰāĻŖ āύ⧇āχ āĻāĻŦāĻ‚ āϧāϰ⧇ āύāĻŋāχāĨ¤ 17. āĻļāĻŋāĻļ⧁āĻĻ⧇āϰ āĻ—ā§‹āĻĒāύ⧀āϝāĻŧāϤāĻž āφāĻŽāĻžāĻĻ⧇āϰ āĻĒāϰāĻŋāώ⧇āĻŦāĻžāϗ⧁āϞāĻŋ 18 āĻŦāĻ›āϰ⧇āϰ āĻ•āĻŽ āĻŦāϝāĻŧāϏ⧀ ("āĻļāĻŋāĻļ⧁" āĻŦāĻž "āĻļāĻŋāĻļ⧁") āĻŦā§āϝāĻŦāĻšāĻžāϰ⧇āϰ āωāĻĻā§āĻĻ⧇āĻļā§āϝ⧇ āύāϝāĻŧāĨ¤ āφāĻŽāϰāĻž 18 āĻŦāĻ›āϰ⧇āϰ āĻ•āĻŽ āĻŦāϝāĻŧāϏ⧀ āĻŦāĻžāĻšā§āϚāĻžāĻĻ⧇āϰ āĻ•āĻžāĻ› āĻĨ⧇āϕ⧇ āĻŦā§āϝāĻ•ā§āϤāĻŋāĻ—āϤāĻ­āĻžāĻŦ⧇ āϏāύāĻžāĻ•ā§āϤāϝ⧋āĻ—ā§āϝ āϤāĻĨā§āϝ āϏāĻ‚āĻ—ā§āϰāĻš āĻ•āϰāĻŋ āύāĻž aware āφāĻĒāύāĻŋ āϝāĻĻāĻŋ āϏāĻšā§‡āϤāύ āĻšāύ āϝ⧇ āϕ⧋āύāĻ“ āĻļāĻŋāĻļ⧁ āφāĻŽāĻžāĻĻ⧇āϰ āĻŦā§āϝāĻ•ā§āϤāĻŋāĻ—āϤ āĻĄā§‡āϟāĻž āϏāϰāĻŦāϰāĻžāĻš āĻ•āϰ⧇āϛ⧇ āϤāĻŦ⧇ āĻĻāϝāĻŧāĻž āĻ•āϰ⧇ āφāĻŽāĻžāĻĻ⧇āϰ āϏāĻžāĻĨ⧇ āϝ⧋āĻ—āĻžāϝ⧋āĻ— āĻ•āϰ⧁āύāĨ¤ āϝāĻĻāĻŋ āφāĻŽāϰāĻž āϏāĻšā§‡āϤāύ āĻšāϝāĻŧ⧇ āωāĻ āĻŋ āϝ⧇ āφāĻŽāϰāĻž āĻĒāĻŋāϤāĻžāĻŽāĻžāϤāĻžāϰ āϏāĻŽā§āĻŽāϤāĻŋ āϝāĻžāϚāĻžāχ āύāĻž āĻ•āϰ⧇ āĻŦāĻžāĻšā§āϚāĻžāĻĻ⧇āϰ āĻ•āĻžāĻ› āĻĨ⧇āϕ⧇ āĻŦā§āϝāĻ•ā§āϤāĻŋāĻ—āϤ āĻĄā§‡āϟāĻž āϏāĻ‚āĻ—ā§āϰāĻš āĻ•āϰ⧇āĻ›āĻŋ, āφāĻŽāϰāĻž āφāĻŽāĻžāĻĻ⧇āϰ āϏāĻžāĻ°ā§āĻ­āĻžāϰ āĻĨ⧇āϕ⧇ āϏ⧇āχ āϤāĻĨā§āϝāϟāĻŋ āϏāϰāĻŋāϝāĻŧ⧇ āύ⧇āĻ“āϝāĻŧāĻžāϰ āĻĒāĻĻāĻ•ā§āώ⧇āĻĒ āύāĻŋāχāĨ¤ 18. āĻāχ āĻ—ā§‹āĻĒāύ⧀āϝāĻŧāϤāĻž āύ⧀āϤāĻŋ āĻĒāϰāĻŋāĻŦāĻ°ā§āϤāύ āφāĻŽāϰāĻž āϏāĻŽāϝāĻŧ⧇ āϏāĻŽāϝāĻŧ⧇ āφāĻŽāĻžāĻĻ⧇āϰ āĻ—ā§‹āĻĒāύ⧀āϝāĻŧāϤāĻž āύ⧀āϤāĻŋ āφāĻĒāĻĄā§‡āϟ āĻ•āϰāϤ⧇ āĻĒāĻžāϰāĻŋāĨ¤ āĻāχ āĻĒ⧃āĻˇā§āĻ āĻžāϝāĻŧ āύāϤ⧁āύ āĻ—ā§‹āĻĒāύ⧀āϝāĻŧāϤāĻž āύ⧀āϤāĻŋ āĻĒā§‹āĻ¸ā§āϟ āĻ•āϰ⧇ āφāĻŽāϰāĻž āφāĻĒāύāĻžāϕ⧇ āϝ⧇ āϕ⧋āύāĻ“ āĻĒāϰāĻŋāĻŦāĻ°ā§āϤāύ āϏāĻŽā§āĻĒāĻ°ā§āϕ⧇ āĻ…āĻŦāĻšāĻŋāϤ āĻ•āϰāĻŦāĨ¤ āĻĒāϰāĻŋāĻŦāĻ°ā§āϤāύāϟāĻŋ āĻ•āĻžāĻ°ā§āϝāĻ•āϰ āĻšāĻ“āϝāĻŧāĻžāϰ āĻĒā§‚āĻ°ā§āĻŦ⧇ āφāĻŽāϰāĻž āχāĻŽā§‡āϞ āĻāĻŦāĻ‚ / āĻ…āĻĨāĻŦāĻž āφāĻŽāĻžāĻĻ⧇āϰ āĻĒāϰāĻŋāώ⧇āĻŦāĻžāϤ⧇ āĻāĻ•āϟāĻŋ āĻŦāĻŋāĻļāĻŋāĻˇā§āϟ āĻŦāĻŋāĻœā§āĻžāĻĒā§āϤāĻŋāϰ āĻŽāĻžāĻ§ā§āϝāĻŽā§‡ āφāĻĒāύāĻžāϕ⧇ āϜāĻžāύāĻžāĻŦ āĻāĻŦāĻ‚ āĻāχ āĻ—ā§‹āĻĒāύ⧀āϝāĻŧāϤāĻž āύ⧀āϤāĻŋāϟāĻŋāϰ āĻļā§€āĻ°ā§āώ⧇ "āĻ•āĻžāĻ°ā§āϝāĻ•āϰ āϤāĻžāϰāĻŋāĻ–" āφāĻĒāĻĄā§‡āϟ āĻ•āϰāĻŦāĨ¤ āφāĻĒāύāĻžāϕ⧇ āϝ⧇ āϕ⧋āύāĻ“ āĻĒāϰāĻŋāĻŦāĻ°ā§āϤāύ⧇āϰ āϜāĻ¨ā§āϝ āĻĒāĻ°ā§āϝāĻžāϝāĻŧāĻ•ā§āϰāĻŽā§‡ āĻāχ āĻ—ā§‹āĻĒāύ⧀āϝāĻŧāϤāĻž āύ⧀āϤāĻŋ āĻĒāĻ°ā§āϝāĻžāϞ⧋āϚāύāĻž āĻ•āϰāĻžāϰ āĻĒāϰāĻžāĻŽāĻ°ā§āĻļ āĻĻ⧇āĻ“āϝāĻŧāĻž āĻšāĻšā§āϛ⧇āĨ¤ āĻāχ āĻĒ⧃āĻˇā§āĻ āĻžāϝāĻŧ āĻĒā§‹āĻ¸ā§āϟ āĻ•āϰāĻžāϰ āĻĒāϰ⧇ āĻāχ āĻ—ā§‹āĻĒāύ⧀āϝāĻŧāϤāĻž āύ⧀āϤāĻŋāϤ⧇ āĻĒāϰāĻŋāĻŦāĻ°ā§āϤāύāϗ⧁āϞāĻŋ āĻ•āĻžāĻ°ā§āϝāĻ•āϰ āĻšāϝāĻŧāĨ¤ 19. āφāĻŽāĻžāĻĻ⧇āϰ āϏāĻžāĻĨ⧇ āϝ⧋āĻ—āĻžāϝ⧋āĻ— āĻ•āϰ⧁āύ āĻāχ āĻ—ā§‹āĻĒāύ⧀āϝāĻŧāϤāĻž āύ⧀āϤāĻŋ āϏāĻŽā§āĻĒāĻ°ā§āϕ⧇ āφāĻĒāύāĻžāϰ āϝāĻĻāĻŋ āϕ⧋āύāĻ“ āĻĒā§āϰāĻļā§āύ āĻĨāĻžāϕ⧇ āϤāĻŦ⧇ āĻĻāϝāĻŧāĻž āĻ•āϰ⧇ āφāĻŽāĻžāĻĻ⧇āϰ āχāĻŽā§‡āϞāϟāĻŋāϰ āĻŽāĻžāĻ§ā§āϝāĻŽā§‡ āϝ⧋āĻ—āĻžāϝ⧋āĻ— āĻ•āϰ⧁āύ: āĻ…āύāϞāĻžāχāύāĻŋāύ⧇āĻĄāĻŋāϟāĻžāĻāĻ•ā§āϏāĻĢāĻŋāϞāĻŋāĻ‚āϏ@gmail.comāĨ¤

  • Prebooking Offer | Karr Tax

    Pre-Book your Income Tax Return Filing for Assessment Year 2024-25 and leave your tax worries to our experts. Pre Book Your ITR Filing for Asst.yr. 2024-25! and get upto 15% off The ITR Filing for F. Yr. 2023-24 (Asst. Yr. 2024-25) has not started yet. However, you can pre-book your ITR and our Tax Experts will file your Income Tax Return as soon as the filing starts. Pre Book Now Pay Rs. 300 now, Rest after filings Plan Original Discount Final ITR - 1 Basic Rs. 399 Rs. 60 Rs. 339 ITR - 1 Standard Rs. 499 Rs. 75 Rs. 424 ITR - 1 Premium Rs. 899 Rs. 135 Rs. 764 ITR - 2 Basic Rs. 1199 Rs. 180 Rs. 1019 ITR - 2 Standard Rs. 1999 Rs. 300 Rs. 1699 ITR - 3 Rs. 2499 Rs. 375 Rs. 2124 ITR - 4 Rs. 1499 Rs. 225 Rs. 1274 The given prices are rounded off to the nearest integer and are inclusive of tax. How does the process go? Pay the booking fees of Rs. 300 irrespective of which ITR you will have to file. Our Tax Expert will contact you within 24 hours and ask for your income details. He will then suggest right ITR for you. You submit the required documents to the Tax Expert and he will file the ITR as soon as the filing starts. After the filing, you are required to pay the balance amount as per your plan. Stay ahead of the game by Pre-Booking your ITR now! Pre Book Now

  • E-Way Bill Under GST | Karr Tax

    E-way bill is a document that is required to be carried by the transporter of goods when the value of the consignment exceeds Rs.50000. Learn Everything about Electronic Way Bill here. E-Way Bill under GST Contents What is E-way Bill Who is required to Generate E-Way Bill? What type of Goods require E-Way Bill? E-Way Bill Format and Process Validity Period of E-way bill? Cancellation or updation of E-way Bill When E-Way Bill is not required? Different State Limits for Generation of E-Way Bill Acts and Ruls of CGST regarding E-Way Bill Forms of E-Way Bill What is an E-way Bill ? What is E-way Bill E-way bill is a document which is required to be carried by transportor of goods when the value of consignment is exceeding Rs.50000. E-way bill needs to be generated by Registered person or transportor of goods when the value of consignment is above Rs.50000. E-way bill is generated from the e-way bill portal of GST either by the registered person or by the transportor before the movement of goods starts. Section 68 of the GST Act requires that govt. may prescribe a document which needs to be carried by person in charge of conveyance for transporting goods beyond a certain limit. Rule 138 of the GST Act has prescribed E-way bill as that document which was referred in Section 68 of the Act. The e-way bill, a crucial document for transporting goods, follows a specific format outlined by the GST regime. This digital document must accompany the transportation of goods valued above a specified threshold, ensuring compliance with GST regulations. For specialized cargo like over-dimensional cargo, which exceeds standard dimensions, including the appropriate details in the e-way bill becomes essential. Over-dimensional cargo's inclusion in the e-way bill pertains to specifying its unique characteristics, ensuring accurate documentation and compliance while transporting such goods. Who is required to generate E-way bill ? Who is required to Generate E-Way Bill? E-way bill is required to be generated by : 1. Registered Person 2. Transporter of Goods here either registered person or transporter can generate E-way bill. Before generation of E-way bill, both the Registered Person as well as transporter needs to be registered at E-way bill portal of GST. 3. Any other Unregistered person can also enroll on the E-way bill portal of GST and generate E-way bill for his/her own use. What type of Goods require E-way Bill generation? What type of Goods require E-Way Bill? E-way bill is required for movement of goods exceeding Rs.50000 in a conveyance or vehicle for the following type of goods : 1. Any sale of Goods 2. For any other reasons i.e. goods send on consignment, branch transfers, sales return etc. 3. In case of any inward supply from an Unregistered dealer However, there are two other circumstances prescribed wherein E-way bill is mandatory even if the value of goods is less than Rs.50,000 : 1. When there is Inter-state movement of Goods by Principal to Job-worker 2. When there is Inter-state transport of Handicraft goods by a dealer who is not required to be registered i.e. Exempt from Registration E-way bill Format and Process E-Way Bill Format and Process E-way Bill (EWB-01) consists of two parts : Part A & Part B Part - A : Part A Consists of details of Supplier and Receipient and the details of Invoice, dispatch etc. Part B : In Part B, the transporter details and the vehicle details will be available Since an E-way bill can be generated by a Registered person as well as a transporter of goods, Part - A and Part - B can be filled either by a Registered person or the Transporter. It is also possible that the registered person fills Part - A and the transporter fills Part B before the actual movement of goods. It is also possible that the transporter is transporting multiple consignments in a single vehicle. In that case, the transporter can generate a single consolidated E-way bill (EWB-02) in which the details of all single E-way bills can be provided. Validity Period of E-way Bill Validity Period of E-way bill? There is a validity period of each E-way bill generated on the e-way bill portal. The same is as under : Description of Vehicle Kms. i.e. Distance Validity of E-way bill Normal Vehicles upto 200 Kms. 1 day Normal Vehicles for additional 200 Kms. or part Additional 1 day Over Dimensional Vehicles Upto 20 Kms. 1 day Over Dimensional Vehicles for additional 20 Kms. or part Additional 1 day Cancellation or updation of E-way Bill E-Way Bill Expired What To Do? Understanding the e-way bill format is pivotal, especially regarding its validity for transportation. The e-way bill's validity typically extends to a distance of 200 kilometers, beyond which a new e-way bill is required. This ensures that the transportation process complies with GST regulations and that the goods being transported are appropriately documented throughout their journey. Consignment sales under GST require proper documentation, often involving the generation of an e-way bill through the designated e-way bill portal. Adhering to the specific format of the e-way bill and using the online platform for its generation ensures compliance and accuracy in documenting goods transported via courier services under GST regulations. Cancellation or updation of E-way bills E-way bill once generated can't be modified or edited. However, there is an option to update PART B of the same. But if the E-way bill has been generated with any wrong/false information, the same can be cancelled. The E-way bill can be cancelled within 24 hours of generation only. However there is an option with the recipient to reject the E-way bill within 72 hours of generation. When E-Way bill is not required? When E-Way Bill is not required? In the following cases/situations, generation of E-Way bill is not required : 1. When the value of goods transported is less than Rs.50,000 except in case of interstate transfer of handicraft goods and goods sent by Principal to Jobworker 2. When the mode of transport is non-motored vehicle 3. When the goods are transported under custom seal or supervision 4. When the goods are being transported in rail either by Central Government, State Government or local authority 5. When goods are transported through customs ports, airports, air cargo complexes, and land customs stations to ICD or CFS for custom clearance. 6. When goods are transported by the Ministry of Defence 7. When goods are transported to or from Nepal or Bhutan 8. When goods fall under the category of non-supply of goods under Schedule III of CGST Act. 9. Part B of E-Way Bill is not required to be filled where the distance between the consigner or consignee and the transporter is less than 50 Kms and transport is within the state only. Different State Limits for Generation of E-way Bills Different State Limits for Generation of E-Way Bill The above provisions for generating E-way bills are based on CGST Act and rules . However various state government has provided relief in generation of E-way bills for goods transported within that state in terms of basic exemption limit or in respect of certain specific goods /items. For Example, in Tamil Nadu and Rajasthan, the limit of Rs.50000 has been increased to Rs.1 lakh for generation of E-way bill within the state. Please check the respective State GST website for updates in this regard. Acts and Ruls of CGST regarding E-Way Bill Relevant Act and Rules of CGST regarding E-Way Bill E-way bill system has come into force as per Section 68 of the CGST Act which reads as under : Section 68. Inspection of goods in movement - (1) The Government may require the person in charge of a conveyance carrying any consignment of goods of value exceeding such amount as may be specified to carry with him such documents and such devices as may be prescribed. (2) The details of documents required to be carried under sub-section (1) shall be validated in such manner as may be prescribed . (3) Where any conveyance referred to in sub-section (1) is intercepted by the proper officer at any place, he may require the person in charge of the said conveyance to produce the documents prescribed under the said sub-section and devices for verification, and the said person shall be liable to produce the documents and devices and also allow the inspection of goods. To give effect to above Section, CGST rules has introduced rule 138 which reads as under : Rule 138. Information to be furnished prior to commencement of movement of goods and generation of e-way bill. (1) Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees- (i) in relation to a supply; or (ii) for reasons other than supply; or (iii) due to inward supply from an unregistered person, shall, before commencement of such movement, furnish information relating to the said goods as specified in Part A of FORM GST EWB-01 , electronically, on the common portal along with such other information as may be required on the common portal and a unique number will be generated on the said portal: Provided that the transporter, on an authorization received from the registered person, may furnish information in Part A of FORM GST EWB-01 , electronically, on the common portal along with such other information as may be required on the common portal and a unique number will be generated on the said portal: Provided further that where the goods to be transported are supplied through an ecommerce operator or a courier agency, on an authorization received from the consignor, the information in Part A of FORM GST EWB-01 may be furnished by such e-commerce operator or courier agency and a unique number will be generated on the said portal: Provided also that where goods are sent by a principal located in one State or Union territory to a job worker located in any other State or Union territory, the e-way bill shall be generated either by the principal or the job worker, if registered, irrespective of the value of the consignment: Provided also that where handicraft goods are transported from one State or Union territory to another State or Union territory by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24 , the e-way bill shall be generated by the said person irrespective of the value of the consignment. Explanation 1. - For the purposes of this rule, the expression "handicraft goods" has the meaning as assigned to it in the Government of India, Ministry of Finance, Notification No 56/2018-Central Tax , dated the 23rd October, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1056 (E), dated the 23rd October, 2018 as amended from time to time.] Explanation 2 . - For the purposes of this rule, the consignment value of goods shall be the value, determined in accordance with the provisions of section 15, declared in an invoice, a bill of supply or a delivery challan, as the case may be, issued in respect of the said consignment and also includes the central tax, State or Union territory tax, integrated tax and cess charged, if any, in the document and shall exclude the value of exempt supply of goods where the invoice is issued in respect of both exempt and taxable supply of goods. (2) Where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or a public conveyance, by road, the said person shall generate the e-way bill in FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-01 . (2A) Where the goods are transported by railways or by air or vessel, the e-way bill shall be generated by the registered person, being the supplier or the recipient, who shall, either before or after the commencement of movement, furnish, on the common portal, the information in Part B of FORM GST EWB-01 : Provided that where the goods are transported by railways, the railways shall not deliver the goods unless thee-way bill required under these rules is produced at the time of delivery. (3) Where the e-way bill is not generated under sub-rule (2) and the goods are handed over to a transporter for transportation by road, the registered person shall furnish the information relating to the transporter on the common portal and the e-way bill shall be generated by the transporter on the said portal on the basis of the information furnished by the registered person in Part A of FORM GST EWB-01 : Provided that the registered person or, the transporter may, at his option, generate and carry the e-waybill even if the value of the consignment is less than fifty thousand rupees: Provided further that where the movement is caused by an unregistered person either in his own conveyance or a hired one or through a transporter, he or the transporter may, at their option, generate the e-way bill in FORM GST EWB-01 on the common portal in the manner specified in this rule: Provided also that where the goods are transported for a distance of up to fifty kilometers within the State or Union territory from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the recipient, or as the case may be, the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01 . Explanation 1 . - For the purposes of this sub-rule, where the goods are supplied by an unregistered supplier to a recipient who is registered, the movement shall be said to be caused by such recipient if the recipient is known at the time of commencement of the movement of goods. Explanation 2 . - The e-way bill shall not be valid for movement of goods by road unless the information in Part-B of FORM GST EWB-01 has been furnished except in the case of movements covered under the third proviso to sub-rule (3) and the proviso to sub-rule (5). (4) Upon generation of the e-way bill on the common portal, a unique e-way bill number (EBN) shall be made available to the supplier, the recipient and the transporter on the common portal. (5) Where the goods are transferred from one conveyance to another, the consignor or the recipient, who has provided information in Part A of the FORM GST EWB-01 , or the transporter shall, before such transfer and further movement of goods, update the details of conveyance in the e-way bill on the common portal in Part B of FORM GST EWB-01 : Provided that where the goods are transported for a distance of upto fifty kilometers within the State or Union territory from the place of business of the transporter finally to the place of business of the consignee, the details of the conveyance may not be updated in the e-way bill. (5A) The consignor or the recipient, who has furnished the information in Part A of FORM GST EWB-01 , or the transporter, may assign the e-way bill number to another registered or enrolled transporter for updating the information in Part B of FORM GST EWB -01 for further movement of the consignment: Provided that after the details of the conveyance have been updated by the transporter in Part B of FORM GST EWB-01 ,the consignor or recipient, as the case may be, who has furnished the information in Part A of FORM GST EWB-01 shall Not be allowed to assign the e-way bill number to another transporter. (6) After e-way bill has been generated in accordance with the provisions of sub-rule (1), where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated e-way bill in FORM GST EWB-02 maybe generated by him on the said common portal prior to the movement of goods. (7) Where the consignor or the consignee has Not generated the e-way bill in FORMGST EWB-01 and the aggregate of the consignment value of goods carried in the conveyance is more than fifty thousand rupees, the transporter, except incase of transportation of goods by railways, air and vessel, shall, in respect of inter-State supply, generate the e-way bill in FORM GST EWB-01 on the basis of invoice or bill of supply or delivery challan, as the case may be, and may also generate a consolidated e-way bill in FORM GST EWB-02 on the common portal prior to the movement of goods: Provided that where the goods to be transported are supplied through an e-commerce operator or a courier agency, the information in Part A of FORM GST EWB-01 may be furnished by such e-commerce operator or courier agency. (8) The information furnished in Part A of FORM GST EWB-01 shall be made available to the registered supplier on the common portal who may utilize the same for furnishing the details in FORM GSTR-1 : Provided that when the information has been furnished by an unregistered supplier or an unregistered recipient in FORM GST EWB-01 , he shall be informed electronically, if the mobile number or the e-mail is available. (9) Where an e-way bill has been generated under this rule, but goods are either not transported or are not transported as per the details furnished in the e-waybill, the e-way bill may be cancelled electronically on the common portal within twenty four hours of generation of the e-way bill: Provided that an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B : Provided further that the unique number generated under sub-rule (1) shall be valid for a period of fifteen days for updation of Part B of FORM GST EWB-01 . (10) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the period as mentioned in column (3) of the Table below from the relevant date, for the distance, within the country, the goods have to be transported, as mentioned in column (2) of the said Table: - Sl. No Distance Validity period (1) 1. Up to 3[200 km.] One day in cases other than Over Dimensional Cargo 4[or multimodal shipment in which at least one leg involves transport by ship] 2. For every 3[200 km.] or part thereof thereafter One additional day in cases other than Over Dimensional Cargo 4[or multimodal shipment in which at least one leg involves transport by ship] 3. Upto 20 km One day in case of Over Dimensional Cargo 4[or multimodal shipment in which at least one leg involves transport by ship] 4. For every 20 km. or part thereof thereafter One additional day in case of Over Dimensional Cargo 4[or multimodal shipment in which at least one leg involves transport by ship]: Provided that the Commissioner may, on the recommendations of the Council, by Notification, extend the validity period of an e-way bill for certain categories of goods as may be specified therein: Provided further that where, under circumstances of an exceptional nature, including trans-shipment, the goods cannot be transported within the validity period of the e-way bill, the transporter may extend the validity period after updating the details in Part B of FORM GST EWB-01 , if required. 4[Provided also that the validity of the e-way bill may be extended within eight hours from the time of its expiry.] Explanation 1. - For the purposes of this rule, the "relevant date" shall mean the date on which the e-way bill has been generated and the period of validity shall be counted from the time at which the e-way bill has been generated and each day shall be counted as the period expiring at midnight of the day immediately following the date of generation of e-way bill. Explanation 2. - For the purposes of this rule, the expression "Over Dimensional Cargo" shall mean a cargo carried as a single indivisible unit and which exceeds the dimensional limits prescribed in rule 93 of the Central Motor Vehicle Rules, 1989, made under the Motor Vehicles Act,1988 (59 of 1988). (11) The details of the e-way bill generated under this rule shall be made available to the- (a) supplier, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the recipient or the transporter; or (b) recipient, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the supplier or the transporter, on the common portal, and the supplier or the recipient, as the case may be, shall communicate his acceptance or rejection of the consignment covered by the e-way bill. (12) Where the person to whom the information specified in sub-rule (11) has been made available does Not communicate his acceptance or rejection within seventy two hours of the details being made available to him on the common portal, or the time of delivery of goods whichever is earlier, it shall be deemed that he has accepted the said details. (13) The e-way bill generated under this rule or under rule 138 of the Goods and Services Tax Rules of any State or Union territory shall be valid in every State and Union territory. (14) Notwithstanding anything contained in this rule, no e-way bill is required to be generated- (a) where the goods being transported are specified in Annexure; (b) where the goods are being transported by a Non-motorised conveyance; (c) where the goods are being transported from the customs port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs; (d) in respect of movement of goods within such areas as are Notified under clause (d) of sub-rule (14) of rule 138 of the State or Union territory Goods and Services Tax Rules in that particular State or Union territory; (e) where the goods, other than de-oiled cake, being transported, are specified in the Schedule appended to Notification No 2/2017- Central tax (Rate) dated the 28th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3 , Sub-section (i), vide number G.S.R 674 (E) dated the 28th June, 2017 as amended from time to time; (f) where the goods being transported are alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel; (g) where the supply of goods being transported is treated as No supply under Schedule III of the Act; (h) where the goods are being transported- (i) under customs bond from an inland container depot or a container freight station to a custom sport, airport, air cargo complex and land customs station, or from one customs station or customs port to another customs station or customs port, or (ii) under customs supervision or under customs seal; (i) where the goods being transported are transit cargo from or to Nepal or Bhutan; (j) where the goods being transported are exempt from tax under Notification No 7/2017-Central Tax(Rate) , dated 28th June 2017 published in the Gazette of India, Extraordinary, Part II, Section 3 , Sub-section (i), vide number G.S.R 679(E)dated the 28th June, 2017 as amended from time to time and Notification No 26/2017 Central Tax(Rate) , dated the 21st September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3 , Sub-section (i), vide number G.S.R 1181(E)dated the 21st September, 2017 as amended from time to time; (k) any movement of goods caused by defence formation under Ministry of defence as a consignor or consignee; (l) where the consignor of goods is the Central Government, Government of any State or a local authority for transport of goods by rail; (m) where empty cargo containers are being transported; and (n) where the goods are being transported upto a distance of twenty kilometers from the place of the business of the consignor to a weighbridge for weighment or from the weighbridge back to the place of the business of the said consignor subject to the condition that the movement of goods is accompanied by a delivery challan issued in accordance with rule 55 . 5[(o) where empty cylinders for packing of liquefied petroleum gas are being moved for reasons other than supply.] Explanation. - The facility of generation, cancellation, updation and assignment of e-way bill shall be made available through SMS to the supplier, recipient and the transporter, as the case may be. ANNEXURE [(See rule 138 (14)] S. No Description of Goods 1. Liquefied petroleum gas for supply to household and Non domestic exempted category (NDEC) customers 2. Kerosene oil sold under PDS 3. Postal baggage transported by Department of Posts 4. Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (Chapter 71) 5. Jewellery, goldsmiths' and silversmiths' wares and other articles (Chapter 71) 6[excepting Imitation Jewellery (7117)] 6. Currency 7. Used personal and household effects 8. Coral, unworked (0508) and worked coral (9601) Forms of E-Way Bill Forms of E-Way Bill - Click to Download FORM GST EWB-01 - EWAY BILL FORM GST EWB-02 - CONSOLIDATED EWAY BILL FORM GST EWB-03 - VERIFICATION REPORT FORM GST EWB-04 - REPORT OF DETENTION FORM GST EWB-05 - APPLICATION FOR UNBLOCKING OF FACILITY FOR GENERATING EWAY BILL FORM GST EWB-06 - ORDER FOR PERMITTING/REJECTING APPLICATION FOR UNBLOCKING O F FACILITY FOR GENERATING EWAY BILL Need help with your GST Return? Relax! Our Experts are here to help you out. Just connect with one below. āĻāĻ–āύāχ āĻļ⧁āϰ⧁ āĻ•āϰ

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  • ITR - 1 | Income Tax Return Form 1 Filing Online | SAHAJ- ITR 1 Form Download | Karr Tax

    You can get everything here about the ITR 1 form, from eligibility and applicability to online filing and income tax calculations. Download the latest ITR-1 form here and ensure accurate ITR-1 filing for your income tax return. ITR 1 Form Filing Online āφāχāϟāĻŋāφāϰ 1 āĻĢāĻ°ā§āĻŽ [āϏāĻžāĻšāĻžāϜ] āĻ.āφāχ.āφāϰ.2021-22 āĻĒā§‚āϰāĻŖ āĻ•āϰ⧁āύ āϤ⧋āĻŽāĻžāϰāϟāĻž āύāĻžāĻ“ āϕ⧇āĻŦāϞāĻŽāĻžāĻ¤ā§āϰ āĻĢāĻ°ā§āĻŽ 16 āĻāĻŦāĻ‚ āĻ…āĻ¨ā§āϝ āϕ⧋āύāĻ“ āφāϝāĻŧ āύ⧇āχ? āĻāĻ–āύāχ āĻĢāĻ°ā§āĻŽ 16 āφāĻĒāϞ⧋āĻĄ āĻ•āϰ⧁āύ! ₹499 Only Form 16 Takes 1-2 Days on average. ✅ Expert Assisted ✅ Completely Secure ✅ Affordable Pricing Get Started āφāϝāĻŧ⧇āϰ āωāĻĒāϰ āĻ­āĻŋāĻ¤ā§āϤāĻŋ āĻ•āϰ⧇ āĻ…āĻ¨ā§āϝāĻžāĻ¨ā§āϝ ITR-1 āĻĒāϰāĻŋāĻ•āĻ˛ā§āĻĒāύāĻž ITR - 1 Pricings ₹499 ITR - 1 Basic Income less than 5 Lacs ✅ Expert Assisted ✅ Completely Secure ✅ Affordable Pricing Get Started ₹599 ITR - 1 Standard Income between 5 to 10 Lacs ✅ Expert Assisted ✅ Completely Secure ✅ Affordable Pricing Get Started ₹999 ITR - 1 Premium Income more than 10 Lacs ✅ Expert Assisted ✅ Completely Secure ✅ Affordable Pricing Get Started āφāχāϟāĻŋāφāϰ 1 āϕ⧀? āχāύāĻ•āĻžāĻŽ āĻŸā§āϝāĻžāĻ•ā§āϏ āϰāĻŋāϟāĻžāĻ°ā§āύ āĻ…āĻ°ā§āĻĨāĻžāĻ¤ā§ āφāχāϟāĻŋāφāϰ āĻŽā§‹āϟ āĻŦā§āϝāϝāĻŧ ⧍,ā§Ģā§Ļā§Ļ,ā§Ļā§Ļā§Ļ āϟāĻžāĻ•āĻžāϰ āĻŦ⧇āĻļāĻŋ āϝ⧇ āϕ⧋āύāĻ“ āĻŦā§āϝāĻ•ā§āϤāĻŋāϰ āĻĻā§āĻŦāĻžāϰāĻž āϜāĻŽāĻž āĻĻāĻŋāϤ⧇ āĻšāĻŦ⧇ āϝ⧇ āϕ⧋āύāĻ“ āφāĻ°ā§āĻĨāĻŋāĻ• āĻŦāĻ›āϰ⧇āϰ āϏāĻŽāϝāĻŧāĨ¤ āφāχāϟāĻŋāφāϰ 1 āĻāĻĢāĻŋāϞāĻŋāĻ‚āϝāĻŧ⧇āϰ āϜāĻ¨ā§āϝ, āĻŽā§‹āϟ āĻŽā§‹āϟ āφāϝāĻŧ āĻŦāĻŋāĻŦ⧇āϚāύāĻž āĻ•āϰāϤ⧇ āĻšāĻŦ⧇ āĻāĻŦāĻ‚ āĻŽā§‹āϟ āφāϝāĻŧ āύāϝāĻŧāĨ¤ āφāϝāĻŧāĻ•āϰ āφāχāύ⧇āϰ VI āĻˇā§āĻ  āĻ…āϧ⧀āύ⧇ āĻ•āĻŋāϛ⧁ āύāĻŋāĻ°ā§āĻĻāĻŋāĻˇā§āϟ āϝ⧋āĻ—ā§āϝ āĻ›āĻžāĻĄāĻŧ āϰāϝāĻŧ⧇āϛ⧇ āϝ⧇āĻŽāύ āχāωāĻāϏāĻāϏ 80 āϏāĻŋ, 80 āĻĄāĻŋ, 80 āχ, 80 āϜāĻŋ āχāĻ¤ā§āϝāĻžāĻĻāĻŋāϰ āϝāĻž āĻŽā§‹āϟ āφāϝāĻŧ āĻĨ⧇āϕ⧇ āĻŽā§‹āϟ āφāϝāĻŧ āĻĨ⧇āϕ⧇ āĻ•āĻŽāĻŋāϝāĻŧ⧇ āύāĻŋāϟ āφāϝāĻŧ āĻŦāĻž āĻŽā§‹āϟ āφāϝāĻŧ⧇āϰ āĻĻāĻŋāϕ⧇ āĻĒ⧌āρāϛ⧇ āϝāĻžāϝāĻŧāĨ¤ āĻāĻŽāύāĻ•āĻŋ āĻŦāĻ›āϰ⧇ āĻŽā§‹āϟ āφāϝāĻŧ āφāĻĄāĻŧāĻžāχ āϞāĻ•ā§āώ⧇āϰāĻ“ āĻ•āĻŽ āĻšāϞ⧇āĻ“ āφāχāϟāĻŋāφāϰ āĻĢāĻžāχāϞāĻŋāĻ‚ āĻŦāĻžāĻ§ā§āϝāϤāĻžāĻŽā§‚āϞāĻ• āϝāĻĻāĻŋ āφāϝāĻŧāĻ•āϰ⧇āϰ VI āĻˇā§āĻ  āĻ…āĻ§ā§āϝāĻžāϝāĻŧ⧇ āĻ›āĻžāĻĄāĻŧ⧇āϰ āĻĒāϰ⧇ āĻšāϝāĻŧāĨ¤ Ø§ŲˆØą āωāĻĻāĻžāĻšāϰāĻŖāĻ¸ā§āĻŦāϰ⧂āĻĒ, āϝāĻĻāĻŋ āϕ⧋āύāĻ“ āĻŦā§āϝāĻ•ā§āϤāĻŋāϰ āĻŽā§‹āϟ āφāϝāĻŧ ā§Š,ā§Ģā§Ļ,ā§Ļā§Ļ,ā§Ļā§Ļā§Ļ āĻšāϝāĻŧ āĻāĻŦāĻ‚ āĻ…āĻ§ā§āϝāĻžāϝāĻŧ āĻ­āĻŋāφāχāĻāϰ āφāĻ“āϤāĻžāϝāĻŧ āϝ⧋āĻ—ā§āϝ āĻ›āĻžāĻĄāĻŧ⧇āϰ āĻĒāϰāĻŋāĻŽāĻžāĻŖ ā§Š,ā§Ļā§Ļā§Ļ āϟāĻžāĻ•āĻžāĨ¤ 100000, āĻŦā§āϝāĻ•ā§āϤāĻŋāϰ āύāĻŋāϟ āχāύāĻ•āĻžāĻŽ āĻšāĻŦ⧇ āϕ⧇āĻŦāϞāĻŽāĻžāĻ¤ā§āϰ 250000 āϟāĻžāĻ•āĻžāĨ¤ āϤāĻžāϰ āĻāĻ–āύāĻ“ āĻŽā§‹āϟ āφāϝāĻŧ ⧍,ā§Ģā§Ļā§Ļā§Ļā§Ļ āĻāϰ āĻŦ⧇āĻļāĻŋ āφāϝāĻŧ āĻšāĻ“āϝāĻŧāĻžāϝāĻŧ āϤāĻžāϕ⧇ āφāϝāĻŧāĻ•āϰ āϰāĻŋāϟāĻžāĻ°ā§āύ āĻĻāĻžāĻ–āĻŋāϞ āĻ•āϰāϤ⧇ āĻšāĻŦ⧇āĨ¤ ITR - 1: FAQ Introduction to ITR-1 -What is ITR-1 ? Under Indian Income Tax laws, there are at present seven (7) ITRs prescribed for E-filing. The Income Tax Return filing is completely online and only E-filing of ITR is accepted now. There is no manual filing of ITR anymore.Click on the given chat button in the bottom right corner to fill out ITR 1 (Income Tax Return form) without any hassle. Efile ITR1 Income Tax Return For AY 2025-26 The Seven ITR prescribed for E-filing are based on Income Source and total income. The basic ITR is ITR-1 which is also known as Sahaj due to its simplicity. It is only 3 page ITR which is applicable for Resident Individuals (not being not-ordinarily residents) having total income upto Rs.50 lakhs only. The Income Source should be Salaries, one house property and other sources and also agriculture income upto Rs.5000 only. It is also not for any Individual who is a director in a company or is a shareholder of unlisted companies or where TDS has been deducted u/s 194N or if income tax is deferred under ESOP. āϕ⧇ āφāχāϟāĻŋāφāϰ āĻĢāĻžāχāϞ āĻ•āϰāϤ⧇ āĻĒāĻžāϰ⧇ - āϝ⧋āĻ—ā§āϝāϤāĻž āφāχāϟāĻŋāφāϰ -ā§§ (āϏāĻžāĻšāĻž) āĻĢāĻ°ā§āĻŽāϟāĻŋ āĻāĻŽāύ āĻŦā§āϝāĻ•ā§āϤāĻŋāĻĻ⧇āϰ āĻĻā§āĻŦāĻžāϰāĻž āϜāĻŽāĻž āĻĻāĻŋāϤ⧇ āĻšāĻŦ⧇, āϝāĻžāĻĻ⧇āϰ āφāĻ°ā§āĻĨāĻŋāĻ• āĻŦāĻ›āϰ⧇ āύāĻŋāĻŽā§āύāϞāĻŋāĻ–āĻŋāϤ āωāĻ¤ā§āϏāϗ⧁āϞāĻŋ āĻĨ⧇āϕ⧇ āĻĒāĻžā§āϚāĻžāĻļ āϞāĻ•ā§āώ⧇āϰāĻ“ āĻ•āĻŽ āφāϝāĻŧ āϰāϝāĻŧ⧇āϛ⧇: āĻŦ⧇āϤāύ / āĻĒ⧇āύāĻļāύ āĻ“āϝāĻŧāĻžāύ āĻšāĻžāωāϏ āĻĒā§āϰāĻĒāĻžāĻ°ā§āϟāĻŋ (āϕ⧋āύ āĻŦāĻžāĻĄāĻŧāĻŋāϤ⧇ āϏ⧇āχ āĻŽāĻžāĻŽāϞāĻžāϗ⧁āϞāĻŋ āĻ…āĻ¨ā§āϤāĻ°ā§āϭ⧁āĻ•ā§āϤ āĻ•āϰ⧇ āύāĻž āϏāĻŽā§āĻĒāĻ¤ā§āϤāĻŋ āĻ•ā§āώāϤāĻŋ āĻĨ⧇āϕ⧇ āĻāĻ—āĻŋāϝāĻŧ⧇ āφāύāĻž āĻšāϝāĻŧ⧇āϛ⧇ āφāϗ⧇āϰ āĻŦāĻ›āϰāϗ⧁āϞāĻŋ): āĻ…āĻ¨ā§āϝāĻžāĻ¨ā§āϝ āωāĻ¤ā§āϏ (āϤāĻŦ⧇ āϜāϝāĻŧ⧇āϰ āĻŽāĻžāĻ§ā§āϝāĻŽā§‡ āĻ…āĻ°ā§āϜāĻŋāϤ āφāϝāĻŧ āĻ…āĻ¨ā§āϤāĻ°ā§āϭ⧁āĻ•ā§āϤ āύāϝāĻŧ āϞāϟāĻžāϰāĻŋ āĻŦāĻž āϰ⧇āϏ āĻ˜ā§‹āĻĄāĻŧāĻž) āĻ•ā§ƒāώāĻŋāĻ•āĻžāĻœā§‡ RsāĨ¤ 5000 / - āĻļ⧁āϧ⧁āĻŽāĻžāĻ¤ā§āϰ āϕ⧇ āφāχāϟāĻŋāφāϰ āĻĢāĻžāχāϞ āĻ•āϰāϤ⧇ āĻĒāĻžāϰāĻŦ⧇āύ āύāĻž - āĻ…āϏāĻŽā§āĻĒā§‚āĻ°ā§āĻŖāϤāĻž āφāχāϟāĻŋāφāϰ -ā§§ āĻĢāĻ°ā§āĻŽāϟāĻŋ āύāĻŋāĻŽā§āύāϞāĻŋāĻ–āĻŋāϤ āĻŽāĻžāĻŽāϞāĻžāϝāĻŧ āĻĻāĻžāϝāĻŧ⧇āϰ āĻ•āϰāĻž āϝāĻžāĻŦ⧇ āύāĻž: āφāϝāĻŧ āϝāĻĻāĻŋ āϰ⧁āĻĒāĻŋ āĻ›āĻžāĻĄāĻŧāĻŋāϝāĻŧ⧇ āϝāĻžāϝāĻŧāĨ¤ 50 āϞāĻ•ā§āώ āĻ•ā§ƒāώāĻŋāϰ āφāϝāĻŧ āϝāĻĻāĻŋ āϰ⧁āĻĒāĻŋ āĻ›āĻžāĻĄāĻŧāĻŋāϝāĻŧ⧇ āϝāĻžāϝāĻŧāĨ¤ ā§Ģ,ā§Ļā§Ļā§Ļ āϝāĻĻāĻŋ āϕ⧋āύāĻ“ āĻŽā§‚āϞāϧāύ āϞāĻžāĻ­ āĻšāϝāĻŧ āĻŦā§āϝāĻŦāϏāĻž āĻŦāĻž āĻĒ⧇āĻļāĻž āĻĨ⧇āϕ⧇ āφāϝāĻŧ āĻĨāĻžāĻ•āϞ⧇ āϝāĻĻāĻŋ āĻāĻ•āĻžāϧāĻŋāĻ• āϘāϰ⧇āϰ āϏāĻŽā§āĻĒāĻ¤ā§āϤāĻŋ āĻĨ⧇āϕ⧇ āφāϝāĻŧ āĻšāϝāĻŧ āϕ⧋āύāĻ“ āĻŦā§āϝāĻ•ā§āϤāĻŋ āϝāĻĻāĻŋ āϕ⧋āύāĻ“ āϏāĻ‚āĻ¸ā§āĻĨāĻžāϰ āĻĒāϰāĻŋāϚāĻžāϞāĻ• āĻšāύ āϤāĻžāϞāĻŋāĻ•āĻžāϭ⧁āĻ•ā§āϤ āχāĻ•ā§āϝ⧁āχāϟāĻŋ āĻļ⧇āϝāĻŧāĻžāϰ⧇ āϝāĻĻāĻŋ āϕ⧋āύāĻ“ āĻŦāĻŋāύāĻŋāϝāĻŧā§‹āĻ— āĻĨāĻžāϕ⧇ āϝāĻĻāĻŋ āϕ⧋āύāĻ“ āĻŦā§āϝāĻ•ā§āϤāĻŋ āϏāĻŽā§āĻĒāĻĻ⧇āϰ āĻŽāĻžāϞāĻŋāĻ• āĻšāύ āĻŦāĻž āĻ­āĻžāϰāϤ⧇āϰ āĻŦāĻžāχāϰ⧇ āφāĻ°ā§āĻĨāĻŋāĻ• āφāĻ—ā§āϰāĻš āĻĨāĻžāϕ⧇ āĻŦāĻž āĻ­āĻžāϰāϤ⧇āϰ āĻŦāĻžāχāϰ⧇ āĻ…āĻŦāĻ¸ā§āĻĨāĻŋāϤ āϕ⧋āύāĻ“ āĻ…ā§āϝāĻžāĻ•āĻžāωāĻ¨ā§āĻŸā§‡ āĻ¸ā§āĻŦāĻžāĻ•ā§āώāϰ āĻ•āϰāĻžāϰ āĻ•āĻ°ā§āϤ⧃āĻ¤ā§āĻŦ āĻšāϝāĻŧ āϕ⧋āύāĻ“ āĻŦā§āϝāĻ•ā§āϤāĻŋ āϝāĻĻāĻŋ āĻāύāφāϰāφāχ āĻšāύ āĻŦāĻž āϏāĻžāϧāĻžāϰāĻŖ āĻŦāĻžāϏāĻŋāĻ¨ā§āĻĻāĻž āĻšāύ āύāĻž āφāχāϟāĻŋāφāϰ -ā§§ āĻĢāĻŋāϞāĻŋāĻ‚āϝāĻŧ⧇āϰ āϜāĻ¨ā§āϝ āĻĒā§āϰāϝāĻŧā§‹āϜāύ⧀āϝāĻŧ āĻĄāϕ⧁āĻŽā§‡āĻ¨ā§āϟāϏ āĻŦ⧇āϤāύ āĻ¸ā§āϞāĻŋāĻĒ / āĻŦ⧇āϤāύ āĻļāĻ‚āϏāĻžāĻĒāĻ¤ā§āϰ / āĻĢāĻ°ā§āĻŽ -16 āĻāĻĢāĻĄāĻŋāφāϰ āχāĻ¨ā§āϟāĻžāϰ⧇āĻ¸ā§āϟ / āĻĒā§‹āĻ¸ā§āϟ āĻ…āĻĢāĻŋāϏ āχāĻ¨ā§āϟāĻžāϰ⧇āĻ¸ā§āĻŸā§‡āϰ āĻŽāϤ⧋ āĻ…āĻ¨ā§āϝāĻžāĻ¨ā§āϝ āωāĻ¤ā§āϏ āĻĨ⧇āϕ⧇ āϝ⧇ āϕ⧋āύāĻ“ āφāϝāĻŧ⧇āϰ āĻĒā§āϰāĻŽāĻžāĻŖ āĻĢāĻ°ā§āĻŽ 16 āĻ - āϝāĻĻāĻŋ āĻ…āĻ¨ā§āϝ āωāĻ¤ā§āϏ āĻĨ⧇āϕ⧇ āφāϝāĻŧ⧇āϰ āϕ⧋āύāĻ“ āϟāĻŋāĻĄāĻŋāĻāϏ āϕ⧇āĻŸā§‡ āύ⧇āĻ“āϝāĻŧāĻž āĻšāϝāĻŧ āĻ•āϰ-āϏāĻžā§āϚāϝāĻŧā§€ āĻŦāĻŋāύāĻŋāϝāĻŧā§‹āϗ⧇āϰ āĻĒā§āϰāĻŽāĻžāĻŖ āϝ⧇āĻŽāύ āĻāϞāφāχāϏāĻŋ, āĻĒāĻŋāĻĒāĻŋāĻāĻĢ, āĻĒāĻŋāĻāĻĢ, āχāĻāϞāĻāϏāĻāϏ, āϟāĻŋāωāĻļāύ āĻĢāĻŋ āχāĻ¤ā§āϝāĻžāĻĻāĻŋ āĻ…āύ⧁āĻšā§āϛ⧇āĻĻ 80 āĻĄāĻŋ āĻĨ⧇āϕ⧇ 80 āχāω āĻāϰ āĻ…āϧ⧀āύ⧇ āĻ›āĻžāĻĄāĻŧ āĻŦā§āϝāĻžāĻ‚āĻ• / āĻ…āĻ¨ā§āϝ āϕ⧋āύāĻ“ āĻĒā§āϰāϤāĻŋāĻˇā§āĻ āĻžāύ āĻĨ⧇āϕ⧇ āĻ—ā§ƒāĻš statementāϪ⧇āϰ āĻŦāĻŋāĻŦāϰāĻŖā§€ āφāϧāĻžāϰ āύāĻŽā§āĻŦāϰ āĻĒā§āϝāĻžāύ āύāĻŽā§āĻŦāϰ āφāχāϟāĻŋāφāϰ -ā§§ āĻ…āύāϞāĻžāχāύ⧇ āĻĢāĻžāχāϞ āĻ•āϰāĻžāϰ āĻĒāĻĻā§āϧāϤāĻŋ āφāχāϟāĻŋāφāϰ - ā§§ āϏāϰāĻžāϏāϰāĻŋ āφāχāϟāĻŋāφāϰ -ā§§ āĻ…āύāϞāĻžāχāύ āĻĢāĻ°ā§āĻŽ āĻĒā§‚āϰāĻŖ āĻ•āϰ⧇ āĻāĻŦāĻ‚ āĻĒā§‹āĻ°ā§āϟāĻžāϞ⧇ āĻāĻ•āχ āφāĻĒāϞ⧋āĻĄ āĻ•āϰ⧇ āφāϝāĻŧāĻ•āϰ āĻŦāĻŋāĻ­āĻžāϗ⧇āϰ āĻ…āύāϞāĻžāχāύ āĻĒā§‹āĻ°ā§āϟāĻžāϞ⧇ āĻ…āύāϞāĻžāχāύ⧇ āĻĢāĻžāχāϞ āĻ•āϰāĻž āϝāĻžāĻŦ⧇āĨ¤ Ø§ŲˆØą āĻāϟāĻŋ āĻĒā§‹āĻ°ā§āϟāĻžāϞ⧇ āĻāĻ•ā§āϏāĻāĻŽāĻāϞ āĻĢāĻžāχāϞ āφāĻĒāϞ⧋āĻĄ āĻ•āϰ⧇āĻ“ āĻĢāĻžāχāϞ āĻ•āϰāĻž āϝ⧇āϤ⧇ āĻĒāĻžāϰ⧇āĨ¤ āĻāĻ•ā§āϏāĻāĻŽāĻāϞ āĻĢāĻžāχāϞ āφāĻĒāϞ⧋āĻĄ āĻ•āϰāĻžāϰ āĻĒāϰ⧇ āĻāĻ•āχ-āχ-āϝāĻžāϚāĻžāχ āĻ•āϰāĻž āĻĻāϰāĻ•āĻžāϰāĨ¤ āϝāĻžāϚāĻžāχāĻ•āϰāĻŖ āĻŽā§‹āĻĄ āĻšāϝāĻŧ āĻŦ⧈āĻĻā§āϝ⧁āϤāĻŋāύāĻ­āĻžāĻŦ⧇ āĻŦāĻž āϏāĻŋāĻĒāĻŋāϏāĻŋ, āĻŦāĻžāĻ‚āϞāĻžāϞ⧁āϰ⧁āϤ⧇ āĻĄāĻžāĻ•āϝ⧋āϗ⧇ āĻĒāĻžāĻ āĻžāύ⧋āϰ āĻŽāĻžāĻ§ā§āϝāĻŽā§‡āĨ¤ Ø§ŲˆØą āĻ…āύāϞāĻžāχāύ⧇ āĻĻāĻžāϝāĻŧ⧇āϰ āĻ•āϰāĻž āφāχāϟāĻŋāφāϰ -ā§§ āϝāĻžāϚāĻžāχ āĻ•āϰāĻžāϰ āĻĻ⧁āϟāĻŋ āĻĒāĻĻā§āϧāϤāĻŋ āϰāϝāĻŧ⧇āϛ⧇āĨ¤ āĻĒā§āϰāĻĨāĻŽāϟāĻŋ āĻšāϞ āχ-āϝāĻžāϚāĻžāχāϝāĻŧ⧇āϰ āĻŽāĻžāĻ§ā§āϝāĻŽā§‡ āϝāĻž āφāϧāĻžāϰ āĻ“āϟāĻŋāĻĒāĻŋ āĻĻā§āĻŦāĻžāϰāĻž, āĻŦā§āϝāĻžāĻ‚āĻ• āĻ…ā§āϝāĻžāĻ•āĻžāωāĻ¨ā§āϟ āĻāĻŦāĻ‚ āĻĄāĻŋāĻŽā§‡āĻ¨ā§āϟ āĻ…ā§āϝāĻžāĻ•āĻžāωāĻ¨ā§āϟ āχ-āĻ“āϟāĻŋāĻĒāĻŋāϰ āĻŽāĻžāĻ§ā§āϝāĻŽā§‡ āĻšāϤ⧇ āĻĒāĻžāϰ⧇āĨ¤ Ø§ŲˆØą āϕ⧀āĻ­āĻžāĻŦ⧇ āφāχāϟāĻŋāφāϰāϟāĻŋ āϝāĻžāϚāĻžāχ āĻ•āϰāĻŦ⧇āύ 1 āĻāĻ–āĻžāύ⧇ āĻ•ā§āϞāĻŋāĻ• āĻ•āϰ⧁āύ Ø§ŲˆØą āĻ…āĻ¨ā§āϝ āĻĒāĻĻā§āϧāϤāĻŋāϟāĻŋ āφāχāϟāĻŋāφāϰ -ā§§ āĻ…āύāϞāĻžāχāύ⧇ āĻĢāĻžāχāϞ āĻ•āϰāĻžāϰ āĻĒāϰ⧇ āωāĻ¤ā§āĻĒāĻ¨ā§āύ āĻ¸ā§āĻŦā§€āĻ•ā§ƒāϤāĻŋāϟāĻŋ āĻļāĻžāϰ⧀āϰāĻŋāĻ•āĻ­āĻžāĻŦ⧇ āĻ¸ā§āĻŦāĻžāĻ•ā§āώāϰ āĻ•āϰāϛ⧇ āĻāĻŦāĻ‚ āĻĢāĻžāχāϞ⧇āϰ 120 āĻĻāĻŋāύ⧇āϰ āĻŽāĻ§ā§āϝ⧇ āϏāĻŋāĻĒāĻŋāϏāĻŋ-āĻŦāĻžāĻ‚āϞāĻžāϞ⧁āϰ⧁āϤ⧇ āĻĒā§‹āĻ¸ā§āĻŸā§‡āϰ āĻŽāĻžāĻ§ā§āϝāĻŽā§‡ āϤāĻž āĻĒā§āϰ⧇āϰāĻŖ āĻ•āϰāϛ⧇āĨ¤ Ø§ŲˆØą ā§Žā§Ļ āĻŦāĻ›āϰ⧇āϰ āĻŦ⧇āĻļāĻŋ āĻŦāϝāĻŧāϏ⧇āϰ āĻĒā§āϰāĻŦā§€āĻŖ āύāĻžāĻ—āϰāĻŋāĻ•āĻ—āĻŖ āĻ…āύāϞāĻžāχāύ⧇ āφāχāϟāĻŋāφāϰ -ā§§ āĻĢāĻžāχāϞ āĻ•āϰāĻž āĻĨ⧇āϕ⧇ āĻ…āĻŦā§āϝāĻžāĻšāϤāĻŋ āĻĒ⧇āϝāĻŧ⧇āϛ⧇āύ āĻ…āĻ°ā§āĻĨāĻžā§Ž āϤāĻžāϰāĻž āĻ•āĻžāĻ—āϜ āĻŽā§‹āĻĄā§‡āϰ āĻŽāĻžāĻ§ā§āϝāĻŽā§‡ āϏāĻ‚āĻļā§āϞāĻŋāĻˇā§āϟ āφāϝāĻŧāĻ•āϰ āĻŦāĻŋāĻ­āĻžāϗ⧇ āĻĢāĻžāχāϞ āĻ•āϰāϤ⧇ āĻĒāĻžāϰāĻŦ⧇āύāĨ¤ Ø§ŲˆØą āĻ…āĻ¨ā§āϝāĻĻ⧇āϰ āϜāĻ¨ā§āϝ, āĻ…āύāϞāĻžāχāύ āĻĢāĻžāχāϞāĻŋāĻ‚ āĻŦāĻžāĻ§ā§āϝāϤāĻžāĻŽā§‚āϞāĻ•āĨ¤ āφāχāϟāĻŋāφāϰ -ā§§ āĻĢāĻ°ā§āĻŽ āĻĄāĻžāωāύāϞ⧋āĻĄ āĻ•āϰ⧁āύ Old Tax Regime vs. New Tax Regime Old Vs. New (For Asst. Yr. 2025-26) The E-filing for the Asstt. Yr.2025-26 is starting soon. Let us understand the Old tax regime and new tax regime and what is the procedure to adopt the same. Old Tax Regime : For the Asstt. Yr.2025-26, the default tax regime is New Tax regime. i.e. you will have to adopt and choose Old tax regime if you want to be taxed as per that regime. Under the Old tax regime, all the deductions such as standard deductions, deductions from house property, and deductions under chapter VIA of the Incom e Tax Act such as 80C, 80D, 80E, 80G, etc. will be available. However no such deductions will be there under New Tax regme except for few. The Tax slab under the Old tax regime will be as under : Income Range Tax Rate Upto Rs. 2.5 lacs Nil Rs. 2.5 lacs to 5 lacs 5% Rs. 5 Lacs to 10 Lacs 20% Above 10 Lacs 30% Plus there will be surcharges etc. as per the Act. New Tax Regime From Asstt. Yr. 2025-26, there is a complete change in Tax Regimes. All taxpayers will be under New Tax Regime by default. i.e. they will have to choose old regime if they want to opt that. Otherwise by default, they will be under new tax regime and will file the ITR under that regime only. Under the New tax regime, the tax slabs and rate of tax are different. However, there are no deductions available such as HRA, deductions from House property such as interest on loans, deductions under chapter VIA etc. i.e. tax will have to be paid on total income without deductions. From Asstt. Yr. 2025-26, the Tax slab under the New tax regime is as under : Above Rs. 15 lacs 30% Rs. 12 lacs to Rs. 15 lacs 20% Rs. 10 lacs to Rs. 12 lacs 15% Rs. 7 lacs to Rs. 10 lacs 10% Rs. 3 lacs to Rs. 7 lacs 5% Upto Rs.3 lacs Nil Plus there will be surcharges etc. as per the Act. Which is Better: Old or New Tax Regime? The decision to choose the old tax regime or the new tax regime depends on whether you have investments under Chapter VIA and other deductions such as house property interest etc. The same is also based on the fact as how much is your total income. The calculations have to be done under both regimes and then it can be decided as to which scheme is better. You can connect to our tax experts to help make this decision. Which Regime is suitable for you? For Salaried & other Income taxpayers, the option to choose old tax regime is available at the time of filing of ITR and in the ITR form only the option can be exercised. The option can be changed year to year i.e. it can be switched from old to new and vice versa every year depending on the benefits. However, in the case of taxpayers having a business income, the option has to be exercised before filing ITR through the separate filing of Form 10IE. The option once exercised can be changed once only. Also the option has to be exercised before the due date of filing of ITR otherwise the same will not be valid. What is Form 10IE ? Is it mandatory to file form 10IE for salaried employees? No. Form 10IE for Salaried Employees is not required to be filed. There is an option in ITR-1 to select old tax regime 2. Is Form 10IE to be filed every year? No. Form 10IE is to be filed for taxpayers having business income only and that too once when they choose to opt old tax regime from A.Yr. 2025-26 and then the option can be continued unless the same has to be withdrawn once only. One important thing to note here is that the filing of Form 10IE should be done before the due date of filing of Income tax return i.e. 31st July in case of non-audited cases and 31st Oct. in case of audited cases. If the option is exercised after the original due date of filing of ITR, the same will not be granted and the tax will be levied under the new tax regime only. Income Tax Return Form 1 Here we will discuss the details required to be filled in ITR-1 form. PART-A - GENERAL INFORMATION Part A of the ITR-1 contains some general information such as Name, PAN, Date of birth, Mobile No. , Email ID, Aadhar No., type of filing, nature of Employment, whether the filing id original or revised, whether the filing is u/s 139 i.e. on time or belated etc. Also it asks whether you are opting for New Tax Regime u/s 115BAC. ITR 1 Nature of Employment is the most important here. PART B - GROSS TOTAL INCOME Part B consists of Income details in respect of Salaries, one house property and income from other sources. Only basic informations are required to be entered and no detailed information is needed.It does not ask for Employer details, details of House Property addresses etc. Simply the Income details are to be added. PART C - DEDUCTIONS AND TAXABLE TOTAL INCOME Part C consists of all the deductions claimed from the Gross Total Income. Here also the amount of deductions such as 80C, 80D, 80G etc. has to be filled and no further details are asked. Here Exempt Income (if any) has to be filled also. PART D -COMPUTATION OF TAX PAYABLE Here, the total tax payable and the Rebates and relief under 87A and 89 are to be filled. It also contains columns for Interest u/s 234A , B & C and also late fee payable u/s 234E. The total taxes paid coloumn is pre-filled and the net tax payable/refund is auto calculated. PART - E OTHER INFORMATION Under PART E, the details of all the bank accounts maintained by the taxpayer has to be provided (excluding the dormant accounts). Out of the all bank accounts, one bank account has to be nominated for Refund (if any). SCHEDULE IT - DETAILS OF ADVANCE AND SELF ASSESSMENT TAX In this Schedule the details of Tax challan paid by way of Advance Tax and Self Assessment Tax has to be filled up. SCHEDULE TDS - DETAILS OF TDS/TCS AS PER FORM 26AS Here, the complete details of TDS/TCS as per Form 26AS /27D has to be filled up. VERIFICATION The last part is verification which has to be done either through digital signature or other modes such as Aadhaar OTP etc. If no such modes are available, then the filed ITR has to be physically signed and send to CPC-Bangluru within 30 days of e-filing. āĻŦ⧇āϤāύ āϏāĻŽā§āĻĒāĻ°ā§āϕ⧇ āφāϰāĻ“ āϜāĻžāύ⧁āύ āĻŦ⧇āϤāύ āφāϝāĻŧ āϏāĻŽā§āĻĒāĻ°ā§āϕ⧇ āϏāĻŦ āĻŦ⧇āϤāύ āϏāĻŽā§āĻĒāĻ°ā§āĻ•āĻŋāϤ āφāϝāĻŧāĻ•āϰ āϏāĻ‚āĻ•ā§āϰāĻžāĻ¨ā§āϤ āϏāĻ•āϞ āĻĒā§āϰāĻžāϏāĻ™ā§āĻ—āĻŋāĻ• āĻŦāĻŋāϧāĻžāύ āϏāĻš āĻ–āĻžāϞāĻŋ āφāχāύ āĻāĻŦāĻ‚ āϤāĻžāϰ āĻŦāĻŋāĻ¸ā§āϤāĻžāϰāĻŋāϤ āĻŦāĻŋāĻŦāϰāĻŖ āφāϰ⧋ āϜāĻžāύ⧁āύ āĻāχāϚāφāϰāĻ āĻŦāĻžāĻĄāĻŧāĻŋ āĻ­āĻžāĻĄāĻŧāĻž āĻ­āĻžāϤāĻž āĻāĻ•āϟāĻŋ āϗ⧁āϰ⧁āĻ¤ā§āĻŦāĻĒā§‚āĻ°ā§āĻŖ āĻ­āĻžāϤāĻž āϝāĻž āĻŦ⧇āϤāύāϭ⧁āĻ•ā§āϤ āĻ•āĻ°ā§āĻŽāϚāĻžāϰ⧀āϰāĻž āĻ­āĻžāĻĄāĻŧāĻž āĻĒāϰāĻŋāĻļā§‹āϧ āĻ•āϰ⧇ āĻ›āĻžāĻĄāĻŧ āĻšāĻŋāϏāĻžāĻŦ⧇ āĻĻāĻžāĻŦāĻŋ āĻ•āϰāϤ⧇ āĻĒāĻžāϰ⧇āĨ¤ āĻāχ āϏāĻŽā§āĻĒāĻ°ā§āϕ⧇ āϏāĻŦ āĻāĻ–āĻžāύ⧇ - āφāϰ⧋ āϜāĻžāύ⧁āύ āĻ¸ā§āĻŸā§āϝāĻžāĻ¨ā§āĻĄāĻžāĻ°ā§āĻĄ āĻĄāĻŋāĻĄāĻžāĻ•āĻļāύ āφāϝāĻŧāĻ•āϰ āφāχāύ, 1961 āĻāϰ āϧāĻžāϰāĻž 16 āĻ…āύ⧁āϏāĻžāϰ⧇, āĻŦ⧇āϤāύ āφāϝāĻŧ āĻĨ⧇āϕ⧇ āϤāĻŋāύ āϧāϰāύ⧇āϰ āĻ•āĻ°ā§āϤāύāϝ⧋āĻ—ā§āϝ āϝāĻž āĻ¸ā§āĻŸā§āϝāĻžāĻ¨ā§āĻĄāĻžāĻ°ā§āĻĄ āĻĄāĻŋāĻĄāĻžāĻ•āĻļāύ⧇āϰ āĻļāĻŋāϰ⧋āύāĻžāĻŽā§‡ āφāϏ⧇āĨ¤ āφāϰ⧋ āϜāĻžāύ⧁āύ āϛ⧁āϟāĻŋ āĻŦ⧇āϤāύ⧇āϰ āĻ•āϰāϝ⧋āĻ—ā§āϝāϤāĻž āĻ…āĻŦāϏāϰ āĻ—ā§āϰāĻšāϪ⧇āϰ āϏāĻŽāϝāĻŧ āϞāĻŋāĻ­ āĻāύāĻ•ā§āϝāĻžāĻļāĻŽā§‡āĻ¨ā§āϟ āĻ•āϰāϝ⧋āĻ—ā§āϝ āĻšāϤ⧇ āĻĒāĻžāϰ⧇ - āφāϰ⧋ āϜāĻžāύāϤ⧇ āϚāĻžāύ? - āĻāχāϟāĻž āĻĒāĻĄāĻŧ āφāϰ⧋ āϜāĻžāύ⧁āύ āĻĢāĻ°ā§āĻŽ 16 āĻĒā§āϰāϤāĻŋāϟāĻŋ āύāĻŋāϝāĻŧā§‹āĻ—āĻ•āĻ°ā§āϤāĻžāϕ⧇ āφāĻ°ā§āĻĨāĻŋāĻ• āĻŦāĻ›āϰ⧇āϰ āĻļ⧇āώ⧇ āĻŦ⧇āϤāύ⧇āϰ āϟāĻŋāĻĄāĻŋāĻāϏ āϰāĻŋāϟāĻžāĻ°ā§āύ āĻĻāĻžāĻ–āĻŋāϞ āĻ•āϰāϤ⧇ āĻšāĻŦ⧇ āĻāĻŦāĻ‚ āĻĒā§āϰāĻ¤ā§āϝ⧇āĻ• āĻ•āĻ°ā§āĻŽāϚāĻžāϰ⧀āϕ⧇ āĻĢāĻ°ā§āĻŽ 16 āĻĒā§āϰāĻĻāĻžāύ āĻ•āϰāϤ⧇ āĻšāĻŦ⧇ āϝāĻžāĻĻ⧇āϰ āĻ‰ā§ŽāϏ⧇ āϟāĻŋāĻĄāĻŋāĻāϏ āĻ•āĻžāϟāĻž āĻšāϝāĻŧ⧇āϛ⧇āĨ¤ āφāϰ⧋ āϜāĻžāύ⧁āύ āĻŦ⧇āϤāύ āĻŦāϕ⧇āϝāĻŧāĻž āĻ¤ā§āϰāĻžāĻŖ āĻāϟāĻž āϏāĻžāϧāĻžāϰāĻŖ āϝ⧇ āĻŦ⧇āϤāύāĻ­ā§‹āĻ—ā§€ āĻ•āĻ°ā§āĻŽāϚāĻžāϰ⧀āϰāĻž āĻŦāĻŋāĻ­āĻŋāĻ¨ā§āύ āĻŦāĻ›āϰ āϏāĻŽā§āĻĒāĻ°ā§āĻ•āĻŋāϤ āĻŦāϕ⧇āϝāĻŧāĻž āĻĒāĻžāύāĨ¤ āĻŦāϕ⧇āϝāĻŧāĻž āĻāĻ•āϟāĻŋ āύāĻŋāĻ°ā§āĻĻāĻŋāĻˇā§āϟ āĻŦāĻ›āϰ⧇ āĻ•āϰ⧇āϰ āĻ…āϤāĻŋāϰāĻŋāĻ•ā§āϤ āĻŦā§‹āĻāĻž āϰāĻžāϖ⧇āĨ¤ āĻ•āĻŋāĻ­āĻžāĻŦ⧇ āφāϝāĻŧāĻ•āϰ 89/s āĻāϰ āĻŦāϕ⧇āϝāĻŧāĻž āĻ¤ā§āϰāĻžāĻŖ āĻĒ⧇āϤ⧇ āĻĒāĻžāϰ⧇āύ - āφāϏ⧁āύ āĻœā§‡āύ⧇ āύ⧇āχ āφāϰ⧋ āϜāĻžāύ⧁āύ āĻ—ā§āĻ°ā§āϝāĻžāϚ⧁āχāϟāĻŋāϰ āĻ•āϰāϝ⧋āĻ—ā§āϝāϤāĻž āĻ—ā§āĻ°ā§āϝāĻžāϚ⧁āχāϟāĻŋ āĻšāϞ āĻāĻ•āϜāύ āĻ•āĻ°ā§āĻŽāϚāĻžāϰ⧀āϕ⧇ āĻĒā§āϰāĻĻāĻ¤ā§āϤ āĻāĻ•āϗ⧁āĻšā§āĻ› āĻĒāϰāĻŋāĻŽāĻžāĻŖ āϝāĻž āĻāĻ•āϟāĻŋ āĻĒā§āϰāϤāĻŋāĻˇā§āĻ āĻžāύ⧇ 5 āĻŦāĻ›āϰ⧇āϰ āϚāĻžāĻ•āϰāĻŋ āĻļ⧇āώ āĻ•āϰāĻžāϰ āϏāĻŽāϝāĻŧ āĻĒāϰāĻŋāĻļā§‹āϧāϝ⧋āĻ—ā§āϝāĨ¤ āφāϰ⧋ āϜāĻžāύ⧁āύ āφāĻĒāύāĻŋ ITR āĻĢāĻžāχāϞ āĻ•āϰ⧁āύ - 1 āĻāĻ–āύ! āφāĻĒāύāĻŋ āĻ•āĻŋ āĻŦ⧇āϤāύāĻ­ā§‹āĻ—ā§€? āĻ•āϰ āĻŦāĻŋāĻļ⧇āώāĻœā§āĻžāĻĻ⧇āϰ āϏāĻžāĻšāĻžāĻ¯ā§āϝ⧇ āĻŦ⧇āϤāύ⧇āϰ āϜāĻ¨ā§āϝ āφāĻĒāύāĻžāϰ ITR - 1 āĻĢāĻžāχāϞ āĻ•āϰ⧁āύ! āĻāĻ–āύ āĻĢāĻžāχāϞ āĻ•āϰ⧁āύ Steps to File Nil ITR without Form 16 Filing a Nil Income Tax Return (ITR) without Form 16 is a simple process. Here are the steps: Visit the Income Tax e-Filing Portal: Go to the official Income Tax Department's e-filing portal (https://www.incometax.gov.in/) . Login or Register: If you're a registered user, log in with your credentials. If not, you'll need to register and create an account. Choose the Appropriate ITR Form: Select the relevant salaried employee ITR form for your income source. In most cases, individuals with only salary income can use ITR1 (Sahaj). Fill in Personal Information: Enter your personal details such as name, PAN (Permanent Account Number), date of birth, and contact information. Declare Nil Income : In the income details section, declare your income as zero or nil for the assessment year you're filing for. Ensure that you accurately report all income sources, including any exempt income if applicable. Claim Deductions (if any): If you have eligible deductions under Section 80C, 80D, or other sections, you can claim them even if your income is nil. Verify the Information: Carefully review all the information you've entered to ensure its accuracy. Submit Your ITR: After confirming that you have no tax liability, submit your Nil ITR. Choose Verification Method: Select your preferred method of verification. You can use Aadhaar OTP, net banking, or send a physical copy of the ITR-V to the Centralized Processing Center (CPC) in Bangalore for manual verification. Acknowledgment Receipt: After successful submission, you'll receive an acknowledgment receipt (ITR-V). If you opted for physical verification, print and sign this receipt. Complete Verification (if applicable): If you choose physical verification, sign the printed ITR-V and send it to the CPC within 120 days of e-filing. The address is mentioned on the ITR-V. Confirmation: Once your ITR is successfully verified, you will receive an acknowledgment from the Income Tax Department. Your Nil ITR is now filed. Filing a Nil ITR is essential even if you have no taxable income, as it helps maintain compliance with tax regulations and can be useful for various financial transactions and proof of income in the future. Frequently asked questions Which ITR is best for me? Determining the best ITR (Income Tax Return) form for you depends on your specific financial situation. Here are some general guidelines: ITR 1 (Sahaj): If you have income from salary, one house property, and other sources like interest income or agricultural income (up to Rs. 5,000), ITR1 is suitable for you. ITR 2: If you have income from multiple sources, own multiple properties, or have capital gains, ITR 2 may be more appropriate. It's a comprehensive form for individuals and HUFs with more complex financial situations. ITR 3: If you are a business owner, partner in a firm, or have income from a profession, ITR 3 is designed for you. It covers income from business or profession and other sources. ITR 4 (Sugam): Small business owners, professionals, or freelancers with presumptive income can use ITR 4 . It simplifies the taxation process for those eligible. ITR 5: Partnerships and LLPs (Limited Liability Partnerships) should use ITR 5 to report their income and financial details. ITR 6: Companies that are not claiming exemptions under Section 11 should file ITR 6 . ITR 7: This form is for entities such as trusts, political parties, and educational institutions that need to file income tax returns. Is Karr Tax safe? Yes! Definetely! We are! 1. Your Data is yours! So, it is never given to anyone else than our safe team 2. The payment method is fully secured and managed by India's No. 1 payment gateway: Razorpay! 3. Our website is 100% SSL secured. No Hackers, No worries! Who will file my IT return? Your ITR is filed by Tax Experts who have more than 20 years of experience! What is Form 16? Every Salaried Employee whose total income after all eligible deductions under income tax act exceeds the maximum amount not chargeable to tax is required to get their tax deducted from their employers as per their eligible tax slabs. Thus the employer has to deduct tax at source from income of every employee whose total income is chargeable to tax and has to deposit the TDS so deducted into the Govt. Account. Every Employer has to file TDS return of salary at the end of the Financial year and has to provide the Form 16 to every employee whose TDS has been deducted at Source. What is ITR 1? ITR 1, or Income Tax Return 1, is a tax return form in India used by individual taxpayers to report their income, including salary, and file their income tax returns with the Income Tax Department. It is commonly known as the Sahaj form and is applicable to salaried individuals with income up to a certain threshold. How to Fill ITR Online? To fill ITR online, follow these steps: Visit the official Income Tax Department website. Register or log in to your account. Select the appropriate ITR form (e.g., ITR 1). Fill in your income details, deductions, and other required information. Verify the data and submit your return. Generate and save the acknowledgment for future reference. Still confused about how to file ITR 1 online? If you have not understood clearly about filing ITR 1 online then you can chat by clicking on the button in the bottom right. How to Understand the Nature of Employment in ITR? Understanding the nature of employment in ITR involves categorizing your source of income correctly. For salaried employees, this typically falls under the "Salary" head. Ensure you accurately report details about your employer, income earned, allowances, and deductions while filling out the ITR form. Is Form 10IE Mandatory for Salaried Employees? No, Form 10IE is not mandatory for all salaried employees but itr 1 for salaried employees is must. Form 10IE is used to choose old tax regime [from A.Yr.2024-25] but the same is mandatory for business income taxpayers only. For salaried, there is an option to switch the new and old tax regimes in ITR-1 itself and there is no need of filing Form 10IE seperately. āĻ­āĻŋāĻĄāĻŋāĻ“-āφāχāϟāĻŋāφāϰ -ā§§ āĻĢāĻžāχāϞāĻŋāĻ‚ āĻ—āĻžāχāĻĄ

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    Presently we are providing four types of Registration Services. Avail the Registration Services at affordable prices and with complete customer support and consultations.  Services: Services āφāĻŽāĻžāĻĻ⧇āϰ āĻĒāϰāĻŋāϏ⧇āĻŦāĻžāϗ⧁āϞāĻŋāϰ āĻŦā§āϝāĻžāĻĒā§āϤāĻŋ āĻ…āύāϞāĻžāχāύ āχāĻ¨ā§āĻĄāĻŋāϝāĻŧāĻž āĻŸā§āϝāĻžāĻ•ā§āϏ āĻĢāĻžāχāϞāĻŋāĻ‚āϗ⧁āϞāĻŋāϤ⧇ āφāĻŽāϰāĻž āĻŦāĻ°ā§āϤāĻŽāĻžāύ⧇ āĻ­āĻžāϰāϤ⧇ āĻĒā§āϰāĻ¤ā§āϝāĻ•ā§āώ āĻ•āϰ āĻāĻŦāĻ‚ āĻ…āĻĒā§āϰāĻ¤ā§āϝāĻ•ā§āώ āĻŸā§āϝāĻžāĻ•ā§āϏ āωāĻ­āϝāĻŧāχ āĻŸā§āϝāĻžāĻ•ā§āϏ āĻĢāĻžāχāϞāĻŋāĻ‚ āĻĒāϰāĻŋāώ⧇āĻŦāĻž āϏāϰāĻŦāϰāĻžāĻš āĻ•āϰāĻ›āĻŋāĨ¤ āφāĻŽāĻžāĻĻ⧇āϰ āĻĒā§āϰāĻ¤ā§āϝāĻ•ā§āώ āĻ•āϰ āĻŦāĻŋāĻ­āĻžāϗ⧇, āφāĻŽāϰāĻž āϏāĻŽā§āĻĒā§‚āĻ°ā§āĻŖ āφāϝāĻŧāĻ•āϰ āϰāĻŋāϟāĻžāĻ°ā§āύ āĻĢāĻžāχāϞāĻŋāĻ‚ āĻ…āĻ°ā§āĻĨāĻžāĻ¤ā§ āϏāĻŽāĻ¸ā§āϤ āφāχāϟāĻŋāφāϰ -1 āφāχāϟāĻŋāφāϰ -7 āĻ āϏāϰāĻŦāϰāĻžāĻš āĻ•āϰāĻ›āĻŋāĨ¤ āĻāĻ›āĻžāĻĄāĻŧāĻžāĻ“ āϏāĻŽā§āĻĒā§‚āĻ°ā§āĻŖ āϟāĻŋāĻĄāĻŋāĻāϏ āϰāĻŋāϟāĻžāĻ°ā§āύ āĻĢāĻžāχāϞāĻŋāĻ‚ āĻĒāϰāĻŋāώ⧇āĻŦāĻž āĻĻ⧇āĻ“āϝāĻŧāĻž āĻšāĻšā§āϛ⧇ āϝāĻž āĻŦāĻ°ā§āϤāĻŽāĻžāύ⧇ 4 āϟāĻŋāĻĄāĻŋāĻāϏ āĻĢāĻ°ā§āĻŽ āϝ⧇āĻŽāύ 24 āĻ•āĻŋāω, 26 āĻ•āĻŋāω, 27 āĻ•āĻŋāω āĻāĻŦāĻ‚ 27EQ āĻĢāĻžāχāϞāĻŋāĻ‚āϝāĻŧ⧇āϰ āĻŽāĻ§ā§āϝ⧇ āϏ⧀āĻŽāĻžāĻŦāĻĻā§āϧāĨ¤ Ø§ŲˆØą āφāĻŽāĻžāĻĻ⧇āϰ āĻ…āĻĒā§āϰāĻ¤ā§āϝāĻ•ā§āώ āĻŸā§āϝāĻžāĻ•ā§āϏ āĻŦāĻŋāĻ­āĻžāϗ⧇, āφāĻŽāϰāĻž āϜāĻŋāĻāϏāϟāĻŋ āϏāĻŽā§āĻĒāĻ°ā§āĻ•āĻŋāϤ āϏāĻŽā§āĻĒāĻ°ā§āĻ•āĻŋāϤ āϏāĻŽā§āĻĒā§‚āĻ°ā§āĻŖ āύāĻŋāĻŦāĻ¨ā§āϧāĻ•āϰāĻŖ āĻāĻŦāĻ‚ āĻĢāĻžāχāϞāĻŋāĻ‚ āĻĒāϰāĻŋāώ⧇āĻŦāĻžāĻĻāĻŋ āϏāϰāĻŦāϰāĻžāĻš āĻ•āϰāĻ›āĻŋ (āϜāĻŋāĻāϏāϟāĻŋ āϰ⧇āϜāĻŋāĻ¸ā§āĻŸā§āϰ⧇āĻļāύ, āĻŽāĻžāϏāĻŋāĻ• āĻ“ āĻ¤ā§āϰ⧈āĻŽāĻžāϏāĻŋāĻ• āϜāĻŋāĻāϏāϟāĻŋ āϰāĻŋāϟāĻžāĻ°ā§āύ āĻĻāĻžāĻ–āĻŋāϞ āĻāĻŦāĻ‚ āϜāĻŋāĻāϏāϟāĻŋ āĻŦāĻžāĻ°ā§āώāĻŋāĻ• āϰāĻŋāϟāĻžāĻ°ā§āύ āĻĢāĻžāχāϞāĻŋāĻ‚) ran āϤāĻĻāϤāĻŋāϰāĻŋāĻ•ā§āϤ, āφāĻŽāϰāĻž āφāϝāĻŧāĻ•āϰ, āϜāĻŋāĻāϏāϟāĻŋ āĻ“ āϟāĻŋāĻĄāĻŋāĻāϏ āĻŦāĻŋāώāϝāĻŧāϗ⧁āϞāĻŋāϤ⧇āĻ“ āύāĻžāĻŽāĻŽāĻžāĻ¤ā§āϰ āĻŽā§‚āĻ˛ā§āϝ⧇ āϏāϰāĻŦāϰāĻžāĻš āĻ•āϰāĻž āĻ•ā§āώ⧇āĻ¤ā§āϰ⧇ āĻŦāĻŋāĻļ⧇āώāĻœā§āĻžā§‡āϰ āĻĒāϰāĻžāĻŽāĻ°ā§āĻļ āĻĒāϰāĻŋāώ⧇āĻŦāĻž āϏāϰāĻŦāϰāĻžāĻš āĻ•āϰāĻŋāĨ¤ āφāϝāĻŧāĻ•āϰ āĻĢāĻžāχāϞāĻŋāĻ‚ āφāĻĒāύāĻžāϰ āφāχāϟāĻŋāφāϰ āĻĢāĻžāχāϞāĻŋāĻ‚āϝāĻŧ⧇āϰ āϏāĻ¨ā§āϧāĻžāύ āĻ•āϰāϛ⧇āύ? āφāĻŽāϰāĻž āĻāϟāĻŋ āφāĻĒāύāĻžāϕ⧇ āϏāĻžāĻšāĻžāĻ¯ā§āϝ āĻ•āϰāϤ⧇ āĻĒāĻžāϰ⧇āύāĨ¤ āφāĻŽāϰāĻž āφāĻĒāύāĻžāϰ āϜāĻ¨ā§āϝ āĻĒā§āϰāϝ⧋āĻœā§āϝ āϏāĻŽāĻ¸ā§āϤ āφāχāϟāĻŋāφāϰ āĻĢāĻžāχāϞāĻŋāĻ‚ āĻ…āĻĢāĻžāϰ āĻ•āϰāĻŋ āφāχāϟāĻŋāφāϰ - 1 āĻĨ⧇āϕ⧇ āφāχāϟāĻŋāφāϰ - 7 āĻāϰ āϜāĻ¨ā§āϝāĨ¤ āφāϰāĻ“ āϜāĻžāύ⧁āύ āϜāĻŋāĻāϏāϟāĻŋ āĻĢāĻžāχāϞāĻŋāĻ‚ āϜāĻŋāĻāϏāϟāĻŋ āĻšāϞ āĻāĻŽāύ āϜāϟāĻŋāϞ āĻ•āϰ āϝāĻž āφāĻĒāύāĻžāϰāĻž āĻ…āϧāĻŋāĻ•āĻžāĻ‚āĻļāχ āϜāĻžāύāĻŦ⧇āύāĨ¤ āύāϤ⧁āύ āĻŦā§āϝāĻŦāϏāĻž āĻļ⧁āϰ⧁ āĻ•āϰāϛ⧇āύ āĻŦāĻž āϜāĻŋāĻāϏāϟāĻŋ āϰāĻŋāϟāĻžāĻ°ā§āύāϏ āĻĢāĻžāχāϞ āĻ•āϰāϤ⧇ āϏāĻŽāĻ¸ā§āϝāĻž āĻšāĻšā§āϛ⧇? āφāĻŽāϰāĻž āφāĻĒāύāĻžāϕ⧇ āϏāĻšāĻžāϝāĻŧāϤāĻž āĻāĻŦāĻ‚ āϏāĻšāĻžāϝāĻŧāϤāĻž āĻ•āϰāϤ⧇ āĻĒāĻžāϰāĻŋāĨ¤ āφāϰāĻ“ āϜāĻžāύ⧁āύ āϟāĻŋāĻĄāĻŋāĻāϏ āϰāĻŋāϟāĻžāĻ°ā§āύ āĻĢāĻžāχāϞāĻŋāĻ‚ āφāĻĒāύāĻžāϰ āϟāĻŋāĻĄāĻŋāĻāϏ āϰāĻŋāϟāĻžāĻ°ā§āύāϏ āĻĢāĻžāχāϞāĻŋāĻ‚ āωāĻĻā§āĻŦ⧇āĻ— āφāĻŽāĻžāĻĻ⧇āϰ āϛ⧇āĻĄāĻŧ⧇ āĻĻāĻŋāύāĨ¤ āϟāĻŋāĻĄāĻŋāĻāϏ āϰāĻŋāϟāĻžāĻ°ā§āύ āĻĢāĻžāχāϞāĻŋāĻ‚āϝāĻŧ⧇āϰ āĻĒā§āϰāϤāĻŋāϟāĻŋ āĻĒāĻ°ā§āϝāĻžāϝāĻŧ⧇ āφāĻŽāϰāĻž āφāĻĒāύāĻžāϕ⧇ āϏāĻšāĻžāϝāĻŧāϤāĻž āĻ•āϰāĻŦ āĻāĻŦāĻ‚ āφāĻĒāύāĻžāϕ⧇ āĻ—āĻžāχāĻĄ āĻ•āϰāĻŦāĨ¤ āφāϰāĻ“ āϜāĻžāύ⧁āύ āĻŦāĻŋāĻļ⧇āώāĻœā§āĻžā§‡āϰ āĻĒāϰāĻžāĻŽāĻ°ā§āĻļ āφāϝāĻŧāĻ•āϰ, āφāϝāĻŧāĻ•āϰ, āϜāĻŋāĻāϏāϟāĻŋ āĻāĻŦāĻ‚ āϟāĻŋāĻĄāĻŋāĻāϏ āϏāĻŽā§āĻĒāĻ°ā§āĻ•āĻŋāϤ āϝ⧇ āϕ⧋āύāĻ“ āĻŦāĻŋāώāϝāĻŧ⧇ āφāĻĒāύāĻžāϰ āϝāĻĻāĻŋ āϏāĻ¨ā§āĻĻ⧇āĻš āĻĨāĻžāϕ⧇ āϤāĻŦ⧇ āφāĻŽāϰāĻž āφāĻĒāύāĻžāϕ⧇ āϏāĻžāĻšāĻžāĻ¯ā§āϝ āĻ•āϰāϤ⧇ āĻĒ⧇āϰ⧇ āϖ⧁āĻļāĻŋāĨ¤ āφāĻŽāĻžāĻĻ⧇āϰ āĻŦāĻŋāĻļ⧇āώāĻœā§āĻžā§‡āϰ āĻĻāϞ āφāĻĒāύāĻžāϕ⧇ āĻĒā§āϰāϤāĻŋāϟāĻŋ āĻĒāĻĻāĻ•ā§āώ⧇āĻĒ⧇ āĻ—āĻžāχāĻĄ āĻ•āϰāĻŦ⧇āĨ¤ āφāϰāĻ“ āϜāĻžāύ⧁āύ

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