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  • GST Registration Online in India | Karr Tax

    Online GST registration services in India to get your business registered with a GSTIN number and be legally recognized as a supplier of goods or services. GST Registration: Price List āϜāĻŋāĻāϏāϟāĻŋ āύāĻŋāĻŦāĻ¨ā§āϧāĻ•āϰāĻŖ āĻĒāϰāĻŋāώ⧇āĻŦāĻžāĻĻāĻŋ āϤ⧋āĻŽāĻžāϰāϟāĻž āύāĻžāĻ“ āĻ¸ā§āĻŸā§āϝāĻžāĻ¨ā§āĻĄāĻžāĻ°ā§āĻĄ Ø§ŲˆØą āϜāĻŋāĻāϏāϟāĻŋ āĻ…āύāϞāĻžāχāύ⧇ āύāĻŋāĻŦāĻ¨ā§āϧāĻ•āϰāĻŖ āĻĒā§āϰāϝāĻŧā§‹āĻ— āĻ•āϰ⧇ ⧍,ā§Ļā§Ļā§Ļ āϟāĻžāĻ•āĻžāĨ¤ 1199 āĻāĻ–āύāχ āĻļ⧁āϰ⧁ āĻ•āϰ GST Registration: FAQ āϜāĻŋāĻāϏāϟāĻŋ āϰ⧇āϜāĻŋāĻ¸ā§āĻŸā§āϰ⧇āĻļāύ āĻĒā§āϰāĻ­āĻŋāĻļāύāϏāĻŽā§‚āĻš What Is GST Registration? The historic reform in the country's taxation system, GST (Goods & Services Tax), was introduced in India on July 1, 2017. GST was founded on the principle of “one nation, one market, one tax.” It aimed to simplify the complex tax structure and bring a unified tax regime. Further, GST is a value-added tax that is charged on the goods and services supplied at each stage of production or distribution. Now comes What is GST registration? When a business's annual turnover surpasses a specific number (such as Rs. 40 lakh, 20 lakh, or 10 lakh), the business owner must complete the registration process under GST. This registration is commonly referred to as GST registration. It's not just a choice; It's a legal obligation Engaging in commercial activities without proper GST registration can be considered a violation of the law. In essence, this step is essential for both legal compliance and the smooth functioning of the taxation system. Benefits of GST Registration Input Tax Credit One of the significant benefits of GST registration is the ability to claim Input Tax Credit (ITC ). Businesses can offset the GST paid on inputs and purchases against the GST collected on sales. This helps reduce the overall tax liability and eliminates the cascading effect of taxes, making goods and services more affordable. Availability of Composition Scheme For small businesses with a turnover below a certain threshold, GST offers a composition scheme. This simplifies compliance requirements and allows for paying taxes at a lower rate. National Presence A unified tax system called the “GST replaces various state and federal taxes. With GST registration, businesses can operate seamlessly across state boundaries hassle-free. Compliance and Transparency GST registration necessitates maintaining proper books of accounts and filing regular GST returns. This promotes financial transparency and ensures businesses adhere to tax regulations, reducing the likelihood of tax evasion. Regulation of Unorganized Sectors Brings accountability and regulation to previously unorganized industries through online compliance and payment systems. Reduces Corruption and Sales Without Receipts It aims to reduce corruption and unreported sales by promoting transparency and compliance. Who Is Eligible For GST Registration? The following categories of entities are typically eligible for GST registration. Let’s have a look! Mandatory Registration: Every supplier must register under GST if they make taxable supplies of goods or services or both above prescribed threshold. For most states and union territories, this registration threshold is applicable if the supplier's turnover in a financial year exceeds 20 lakh rupees. However, if a person makes taxable supplies in special category states, they must register if their turnover in a financial year surpasses 10 lakh rupees. The government has the authority to increase the turnover thresholds based on recommendations from the GST Council. (subject to certain conditions) Special Provisions for Goods Suppliers: Suppliers engaged exclusively in the supply of goods can have an increased turnover threshold of up to 40 lakh rupees if approved by the government. (This is also subjected to specific conditions and limitations) In Case of Business Transfer or Succession Suppliers engaged solely in the supply of goods can have an increased turnover threshold of up to 40 lakh rupees if approved by the government. (This is also subjected to specific conditions and limitations) Transition for Existing Registrants Individuals or businesses registered under tax services before the introduction of the GST. āϜāĻŋāĻāϏāϟāĻŋ āύāĻŋāĻŦāĻ¨ā§āϧāύ⧇āϰ āϜāĻ¨ā§āϝ āĻĒā§āϰāĻžāϰāĻŽā§āĻ­āĻŋāĻ• āϏ⧀āĻŽāĻžāĻŦāĻĻā§āϧāϤāĻž āĻĒāĻŖā§āϝ āĻ“ āĻĒāϰāĻŋāώ⧇āĻŦāĻžāĻĻāĻŋ āωāĻ­āϝāĻŧ⧇āϰ āϜāĻ¨ā§āϝ āĻĻāĻļ āϞāĻ•ā§āώ āϟāĻžāĻ•āĻžāϰ āϏ⧀āĻŽāĻžāϰ āϏ⧀āĻŽāĻž āĻĨāĻžāĻ•āĻž āϰāĻžāĻœā§āϝāϗ⧁āϞāĻŋ āĻš'āϞ: Ø§ŲˆØą āĻŽāĻŖāĻŋāĻĒ⧁āϰ, āĻŽāĻŋāĻœā§‹āϰāĻžāĻŽ, āύāĻžāĻ—āĻžāĻ˛ā§āϝāĻžāĻ¨ā§āĻĄ āĻāĻŦāĻ‚ āĻ¤ā§āϰāĻŋāĻĒ⧁āϰāĻž Ø§ŲˆØą āĻĒāĻŖā§āϝ āĻ“ āĻĒāϰāĻŋāώ⧇āĻŦāĻžāĻĻāĻŋ āωāĻ­āϝāĻŧ āĻ•ā§āώ⧇āĻ¤ā§āϰ⧇āχ ⧍ā§Ļ āϞāĻ•ā§āώ āϰ⧁āĻĒāĻŋ āĻĨā§āϰ⧇āĻļāĻšā§‹āĻ˛ā§āĻĄ āϏ⧀āĻŽāĻž āϰāϝāĻŧ⧇āϛ⧇: Ø§ŲˆØą āĻ…āϰ⧁āĻŖāĻžāϚāϞ āĻĒā§āϰāĻĻ⧇āĻļ, āĻŽā§‡āϘāĻžāϞāϝāĻŧ, āϏāĻŋāĻ•āĻŋāĻŽ, āωāĻ¤ā§āϤāϰāĻžāĻ–āĻŖā§āĻĄ, āĻĒāĻ¨ā§āĻĄāĻŋāĻšā§‡āϰāĻŋ āĻ“ āϤ⧇āϞ⧇āĻ™ā§āĻ—āĻžāύāĻž Ø§ŲˆØą āϝ⧇ āϰāĻžāĻœā§āϝāϗ⧁āϞāĻŋāϰ āĻĒā§āϰāĻžāĻ¨ā§āϤāĻŋāĻ• āϏ⧀āĻŽāĻž āϰāϝāĻŧ⧇āϛ⧇ ⤰āĨāĨ¤ āĻĒāϰāĻŋāώ⧇āĻŦāĻžāϰ āϜāĻ¨ā§āϝ 20 āϞāĻ•ā§āώ āĻāĻŦāĻ‚ āĻĒāĻŖā§āϝāϗ⧁āϞāĻŋāϰ āϜāĻ¨ā§āϝ 40 āϞāĻ•ā§āώ: Ø§ŲˆØą āϜāĻŽā§āĻŽā§ āĻ“ āĻ•āĻžāĻļā§āĻŽā§€āϰ, āφāϏāĻžāĻŽ, āĻšāĻŋāĻŽāĻžāϚāϞ āĻĒā§āϰāĻĻ⧇āĻļ āĻāĻŦāĻ‚ āĻ…āĻ¨ā§āϝāĻžāĻ¨ā§āϝ āϏāĻŽāĻ¸ā§āϤ āϰāĻžāĻœā§āϝ Ø§ŲˆØą āϕ⧀āĻ­āĻžāĻŦ⧇ āϜāĻŋāĻāϏāϟāĻŋ āύāĻŋāĻŦāĻ¨ā§āϧāύ⧇āϰ āϜāĻ¨ā§āϝ āϏāĻŽāĻˇā§āϟāĻŋāĻ—āϤ āϟāĻžāĻ°ā§āύāĻ“āĻ­āĻžāϰ āĻ—āĻŖāύāĻž āĻ•āϰāĻŦ⧇āύ āϜāĻŋāĻāϏāϟāĻŋ āύāĻŋāĻŦāĻ¨ā§āϧāĻ•āϰāϪ⧇āϰ āωāĻĻā§āĻĻ⧇āĻļā§āϝ⧇ āϏāĻžāĻŽāĻ—ā§āϰāĻŋāĻ• āϟāĻžāĻ°ā§āύāĻ“āĻ­āĻžāϰ āĻ…āĻ°ā§āĻĨ āϏāĻŽāĻ¸ā§āϤ āĻ•āϰāϝ⧋āĻ—ā§āϝ āϏāϰāĻŦāϰāĻžāĻšā§‡āϰ āϏāĻžāĻŽāĻ—ā§āϰāĻŋāĻ• āĻŽā§‚āĻ˛ā§āϝ (āĻŦāĻŋāĻĒāϰ⧀āϤ āϚāĻžāĻ°ā§āĻœā§‡āϰ āĻ­āĻŋāĻ¤ā§āϤāĻŋāϤ⧇ āĻāĻ•āϜāύ āĻŦā§āϝāĻ•ā§āϤāĻŋāϰ āĻĻā§āĻŦāĻžāϰāĻž āĻ•āϰ āĻĒā§āϰāĻĻ⧇āϝāĻŧ āĻāĻŽāύ āĻ…āĻ­ā§āϝāĻ¨ā§āϤāϰ⧀āĻŖ āϏāϰāĻŦāϰāĻžāĻšā§‡āϰ āĻŽā§‚āĻ˛ā§āϝ āĻŦāĻžāĻĻ āĻĻāĻŋāϝāĻŧ⧇), āĻ…āĻŦā§āϝāĻžāĻšāϤāĻŋ āϏāϰāĻŦāϰāĻžāĻš, āĻĒāĻŖā§āϝ āĻŦāĻž āĻĒāϰāĻŋāώ⧇āĻŦāĻž āϰāĻĢāϤāĻžāύāĻŋ āĻŦāĻž āωāĻ­āϝāĻŧ āĻāĻŦāĻ‚ āφāĻ¨ā§āϤāσ āĻāĻ•āχ āĻ¸ā§āĻĨāĻžāϝāĻŧā§€ āĻ…ā§āϝāĻžāĻ•āĻžāωāĻ¨ā§āϟ āύāĻŽā§āĻŦāϰ āĻĒā§āϰāĻžāĻĒā§āϤ āĻŦā§āϝāĻ•ā§āϤāĻŋāĻĻ⧇āϰ āϰāĻžāĻˇā§āĻŸā§āϰ⧀āϝāĻŧ āϏāϰāĻŦāϰāĻžāĻšāϕ⧇ āϏāĻ°ā§āĻŦāĻ­āĻžāϰāϤ⧀āϝāĻŧ āĻ­āĻŋāĻ¤ā§āϤāĻŋāϤ⧇ āĻ—āĻŖāύāĻž āĻ•āϰāϤ⧇ āĻšāĻŦ⧇ āϤāĻŦ⧇ āϕ⧇āĻ¨ā§āĻĻā§āϰ⧀āϝāĻŧ āĻ•āϰ, āϰāĻžāĻœā§āϝ āĻ•āϰ, āϕ⧇āĻ¨ā§āĻĻā§āϰāĻļāĻžāϏāĻŋāϤ āĻ…āĻžā§āϚāϞ, āϏāĻ‚āĻšāϤ āĻ•āϰ āĻāĻŦāĻ‚ āωāĻĒāĻ•āϰāϕ⧇ āĻŦāĻžāĻĻ āĻĻ⧇āϝāĻŧ Entities Exempted From GST Registration Reverse Charge: Manufacturers subject to reverse charge mechanism. Non-Supply Activities: Sale of real estate, funeral services, employee services. Non-GST/Non-Taxable Supplies: Aviation fuel, electricity, natural gas, diesel, petrol. Exempt/Nil-Rated Supplies: Businesses with exempt or nil-rated GST supplies. Threshold Exemption: Businesses below the GST threshold limit. Agriculturists: Farmers exempt from GST. Different Types of GST Registration Normal Taxpayer Applicable to regular businesses with annual turnovers exceeding the prescribed threshold. (as discussed above) They must file regular GST returns and comply with standard GST rules and procedures. Normal taxpayers can claim input tax credits on GST for purchases and inputs. Composition Registration Available to small businesses with a turnover below a certain threshold. (limits may vary by country) Businesses under this scheme pay GST at a fixed, lower rate on their turnover. They cannot claim input tax credits and are subject to simplified compliance requirements. Typically, businesses under the composition scheme file quarterly returns. Casual Taxable Registration Applicable to individuals or businesses that engage in occasional or seasonal transactions, often across state boundaries. This GST registration lasts 3 months and can be extended or renewed. That’s why entities must file returns for the duration of their business activities and pay GST accordingly. Non-Resident Taxable Registration Non-resident taxable registration applies to individuals or businesses outside India and engages in the supply of goods to individuals within India. This type requires you to provide a deposit equal to the expected GST liability during registration. Required Documents for GST Registration The necessary documents for GST registration can vary depending on the type of business entity. Here are the typical document requirements for GST registration, categorized by the type of business. For Individuals and Sole Proprietors PAN Card Aadhaar Card Owner’s Photograph Address Proof Bank Account Details For Partnership Firms PAN Card of the partnership firm Aadhaar Card of all partners Passport-sized photographs of all partners Partnership deed copy Documents establishing the business premises and a no-objection certificate (NOC) from the property owner. Bank Account Proof In the case of LLP, registration certificate/LLP Board resolution is required For detailed information on the required documents, please refer: https://www.karrtax.in/post/gst-registration-documents-and-information-required Online GST Registration Procedure Below is a summary of the key steps for online GST registration: Step 1: Start by visiting the official GST portal at www.gst.gov.in . To sign in, create a username and password. Step 2: After logging in, click on "New User Login" and accept the displayed declaration form. Click "Continue" to proceed. Step 3: Choose "New Registration" and log in to initiate the GST registration process. Step 4: Complete the required fields on the GST portal, including Select "Taxpayer" from the drop-down menu. Choose your state and district. Provide business details, including the name and PAN card number . Enter email ID and mobile number (for receiving OTPs). Complete the captcha and click "Proceed." Step 5: Enter the OTP sent to your registered email ID and mobile number. Step 6: After entering the OTP, click "Proceed." Step 7: You will receive a Temporary Reference Number (TRN) on the screen. Save this TRN for future use. It is required to access PART-B of the GST registration and log into the application. Step 8: Return to the GST portal and click "Register" under the "Taxpayers" menu. Step 9 : Select "Temporary Reference Number (TRN)" and enter the TRN and captcha details. Step 10: Once captcha details are entered, click "Proceed." Step 11: Your registered email address and mobile number will receive an OTP. Enter this and click "Proceed." Step 12: Check the status of your application on the next page. If needed, click the "Edit" icon on the right side of the page to make corrections. Step 13: On the next page, complete various sections by providing the required details and uploading the necessary documents. Step 14: Review the declaration on the "Verification" page before applying. You can submit the application using one of the following methods: Electronic Verification Code (EVC) e-Sign method Digital Signature Certificate (DSC) for companies Step 15 : A confirmation message will be displayed after successful completion. You will receive an Application Reference Number (ARN) on your registered mobile number and email ID. Step 16: Verify the status of the ARN on the GST portal. Validity of GST Registration Certificate A GST registration certificate's validity varies depending on the taxpayer's type and specific circumstances. Below is a summary of the typical validity periods: Regular Taxpayer For a regular taxpayer, the GST registration certificate remains valid indefinitely unless it is canceled by the GST authority or voluntarily surrendered by the taxpayer. Casual and Non-Resident Taxable Persons In the case of certificates issued to casual taxpayers or non-resident Indian (NRI) taxpayers, the validity is generally limited to 90 days from the registration date or for the period specified in the registration application, whichever is earlier. However, it's important to note that the appropriate authorities can extend the validity period under Section 27(1) of the GST Act if required. How Can You Get the GST Registration Certificate Online? Here's a step-by-step guide on downloading the GST Registration Certificate from the GST portal. Step1. Visit the GST Portal: Visit the official GST portal at https://www.gst.gov.in . Step2. Log In: Use the username and password you made during registration to log in to your GST account. Additionally, correctly enter the captcha displayed on the screen. Then, click the login button. Step3. Access User Services: Once successfully logged in, you'll be directed to a new page. Look for the "Services" option on the page and select it. Step4. Navigate to "User Services": In the drop-down menu under "Services," choose "User services" from the available options. Step5. Select "View/Download Certificates": Within the "User services" section, locate and select "View/Download Certificates" from the list of options. Step6. Download the Certificate: When you click "View/Download Certificates," the GST registration certificate will automatically start downloading to your device. This certificate contains your GSTIN and other relevant details. Step7 . Save and Print: Once the download is complete, save the certificate to a secure location on your computer. It's a good practice to take a printout of this downloaded certificate. Step8. Display Prominently: Display the printed GST registration certificate at your business premises as proof of your valid GST registration. āϜāĻŋāĻāϏāϟāĻŋ āύāĻŋāĻŦāĻ¨ā§āϧāύ āϏāĻ‚āĻļā§‹āϧāύ / āϜāĻŋāĻāϏāϟāĻŋ āύāĻŋāĻŦāĻ¨ā§āϧāĻ•āϰāϪ⧇āϰ āĻĒāϰāĻŋāĻŦāĻ°ā§āϤāύ āύāĻŋāĻŦāĻ¨ā§āϧ⧇āϰ āĻ•āĻŋāϛ⧁ āĻŽā§‚āϞ āĻ•ā§āώ⧇āĻ¤ā§āϰ⧇āϰ āĻĒāϰāĻŋāĻŦāĻ°ā§āϤāύ⧇āϰ āϜāĻ¨ā§āϝ, āĻĒāϰāĻŋāĻŦāĻ°ā§āϤāύ⧇āϰ 15 āĻĻāĻŋāύ⧇āϰ āĻŽāĻ§ā§āϝ⧇ āϜāĻŋāĻāϏāϟāĻŋ āĻĒā§‹āĻ°ā§āϟāĻžāϞ⧇āϰ āĻŽāĻžāĻ§ā§āϝāĻŽā§‡ āϝāĻĨāĻžāϝāĻĨ āφāĻŦ⧇āĻĻāύ āĻ•āϰāϤ⧇ āĻšāĻŦ⧇ proper āϝāĻĨāĻžāϝāĻĨ āĻ•āĻ°ā§āĻŽāĻ•āĻ°ā§āϤāĻž āĻĒāϰāĻŦāĻ°ā§āϤ⧀ 15 āĻĻāĻŋāύ⧇āϰ āĻŽāĻ§ā§āϝ⧇ āϏāĻ‚āĻļā§‹āϧāύ⧀āϗ⧁āϞāĻŋ āĻ…āύ⧁āĻŽā§‹āĻĻāύ āĻ•āϰāĻŦ⧇āύāĨ¤ āύāύ-āϕ⧋āϰ āĻ•ā§āώ⧇āĻ¤ā§āϰāϗ⧁āϞāĻŋāϤ⧇ āĻĒāϰāĻŋāĻŦāĻ°ā§āϤāύ⧇āϰ āĻ•ā§āώ⧇āĻ¤ā§āϰ⧇ āĻāϟāĻŋ āĻĒā§‹āĻ°ā§āϟāĻžāϞ⧇āϰ āĻŽāĻžāĻ§ā§āϝāĻŽā§‡āχ āϤ⧈āϰāĻŋ āĻ•āϰāĻž āϝāĻžāϝāĻŧ āĻāĻŦāĻ‚ āĻ•āĻ°ā§āĻŽāĻ•āĻ°ā§āϤāĻžāϰ āϕ⧋āύāĻ“ āĻ…āύ⧁āĻŽā§‹āĻĻāύ⧇āϰ āĻĒā§āϰāϝāĻŧā§‹āϜāύ āĻšāϝāĻŧ āύāĻžāĨ¤ Cancellation & Revocation of GST Registration What Is the Cancellation of GST Registration? Canceling GST registration refers to discontinuing or terminating a business's GST registration with the tax authorities. Below is a breakdown of what it entails. Voluntary Cancellation: A registered person or business can apply for voluntary cancellation of their GST registration. They might do this for several reasons, including: Ceasing business operations. Change in business structure or ownership No longer meeting the threshold for GST registration. Mandatory Cancellation: In certain situations, tax authorities may initiate the cancellation of a business's GST registration. Common reasons for mandatory cancellation include if the business: Is not actively engaged in any business activities. Has not filed GST returns for a specified period. Is not conducting operations from the registered place of business. What Is the Revocation of GST Registration? The revocation of GST registration refers to the process of reinstating or reversing the cancellation of a GST registration previously canceled by the tax authorities. Any entity can apply for the revocation of GST registration cancellation if they meet certain criteria. This can vary by jurisdiction, but common reasons for revocation eligibility may include: Rectifying issues that led to the cancellation (e.g., filing overdue returns, payment of outstanding tax dues). Providing evidence that the business is actively engaged in taxable supplies and is in compliance with GST regulations. Procedure For The Revocation of GST Registration Any entity can apply for revocation using Form GST REG-21. This application is filed electronically at the Common Portal and must be submitted within 30 days of receiving the cancellation order. The authority will review the application. If satisfied with the reasons provided by the applicant, they can issue an order in Form GST REG-22 to revoke the cancellation of registration. But if the authority is unsatisfied with the application, they can also reject it by issuing an order in Form GST REG-05. Before rejecting the application, the proper officer must issue the applicant a show-cause notice in Form GST REG-23. This notice lets the applicant explain why their revocation application should not be rejected. The applicant must respond to this notice within 7 working days from the date of its service. Lastly, the authority will consider the applicant's response and decide on the revocation of GST registration. This will be done within 30 days of the clarification in Form GST REG-24. How KarrTax Can Help You With GST Registration? At KarrTax, we understand that dealing with GST registration can be tricky. That's why we're here to make it simple for you. We connect you with experts who know their stuff, and our clients love how we make things easy for them. You can keep track of your GST registration progress on our user-friendly platform. If you have questions or need help with GST registration, our tax experts are just a call or text away. Here's the full procedure of how we will assist you with GST Registration: Purchase a Plan for Expert Assistance: Choose a plan that suits your GST registration needs. Add Queries Regarding GST Registration: Do not hesitate to ask queries or seek clarification on the process. Provide Documents to KarrTax Expert: Share the necessary documents with our experts. Prepare Application for GST Registration: Our experts will meticulously prepare your GST registration application, ensuring that all admissibility criteria are met during the preliminary screening. Complete Procedural Actions: We will guide you through every registration process step and ensure all formalities are followed. Get your GST Registration at your Doorstep: Once the process is completed, you'll receive your GST registration without any hassle. āϕ⧀āĻ­āĻžāĻŦ⧇ āϜāĻŋāĻāϏāϟāĻŋ āύāĻŋāĻŦāĻ¨ā§āϧāύ⧇āϰ āϜāĻ¨ā§āϝ āĻ“āϝāĻŧāĻžāĻ°ā§āĻĄ āĻ…āύ⧁āϏāĻ¨ā§āϧāĻžāύ āĻ•āϰāĻŦ⧇āύ āĻŦāĻž āφāĻĒāύāĻžāϰ āĻāĻ–āϤāĻŋāϝāĻŧāĻžāϰ āĻœā§‡āύ⧇ āύāĻŋāύ āφāĻĒāύāĻŋ āϝāĻĻāĻŋ āϜāĻŋāĻāϏāϟāĻŋ āϰ⧇āϜāĻŋāĻ¸ā§āĻŸā§āϰ⧇āĻļāύ⧇āϰ āϜāĻ¨ā§āϝ āφāĻŦ⧇āĻĻāύ āĻ•āϰāϛ⧇āύ, āĻ…āύāϞāĻžāχāύ⧇ āĻĢāĻ°ā§āĻŽ āĻĒā§‚āϰāĻŖ āĻ•āϰāĻžāϰ āϜāĻ¨ā§āϝ āφāĻĒāύāĻžāϰ āĻĒā§āϰāϝāĻŧā§‹āϜāύ⧀āϝāĻŧ āϜāĻŋāύāĻŋāϏ⧇āϰ āĻāĻ•āϟāĻŋ āĻš'āϞ āϜāĻŋāĻāϏāϟāĻŋ āĻāĻ–āϤāĻŋāϝāĻŧāĻžāϰ āĻ“āϝāĻŧāĻžāĻ°ā§āĻĄ āϝāĻžāϰ āĻ…āϧ⧀āύ⧇ āφāĻĒāύāĻžāϰ āĻŦā§āϝāĻŦāϏāĻžāϝāĻŧāĻŋāĻ• āĻ•ā§āώ⧇āĻ¤ā§āϰāϟāĻŋ āĻĒāϤāĻŋāϤ āĻšāĻšā§āϛ⧇āĨ¤ Ø§ŲˆØą āϜāĻŋāĻāϏāϟāĻŋ āύāĻŋāĻŦāĻ¨ā§āϧāύ⧇āϰ āϜāĻ¨ā§āϝ āĻ“āϝāĻŧāĻžāĻ°ā§āĻĄāϟāĻŋ āĻ…āύ⧁āϏāĻ¨ā§āϧāĻžāύ āĻ•āϰāϤ⧇, āĻĻāϝāĻŧāĻž āĻ•āϰ⧇ cbic-gst.gov.in āĻĻ⧇āϖ⧁āύ visit āĻĒā§āϰāϧāĻžāύ āĻŽā§‡āύ⧁āϤ⧇, āφāĻĒāύāĻŋ āĻĒāϰāĻŋāώ⧇āĻŦāĻžāϗ⧁āϞāĻŋāϰ āĻŽā§‡āύ⧁ āĻĒāĻžāĻŦ⧇āύāĨ¤ āĻāĻ•āχ āĻ•ā§āϞāĻŋāĻ• āĻ•āϰāĻžāϰ āĻĒāϰ⧇, āφāĻĒāύāĻžāϰ āĻāĻ–āϤāĻŋāϝāĻŧāĻžāϰ āωāĻĒ-āĻŽā§‡āύ⧁ āωāĻĒāϞāĻŦā§āϧ āĻšāĻŦ⧇āĨ¤ āĻāĻ•āχ āĻ•ā§āϞāĻŋāĻ• āĻ•āϰāĻžāϰ āĻĒāϰ⧇, āϰāĻžāĻœā§āϝāϟāĻŋ āύāĻŋāĻ°ā§āĻŦāĻžāϚāύ āĻ•āϰāϤ⧇ āĻšāĻŦ⧇ āĻāĻŦāĻ‚ āϤāĻžāϰāĻĒāϰ⧇ āĻœā§‹āύ āĻāĻŦāĻ‚ āĻ•āĻŽāĻŋāĻļāύāĻžāϰ⧇āϟ āĻĻ⧃āĻļā§āϝāĻŽāĻžāύ āĻšāĻŦ⧇āĨ¤ āĻĻāϝāĻŧāĻž āĻ•āϰ⧇ āφāĻĒāύāĻžāϰ āĻāĻ–āϤāĻŋāϝāĻŧāĻžāϰ āĻ•āĻŽāĻŋāĻļāύāĻžāϰ⧇āϟ āύāĻŋāĻ°ā§āĻŦāĻžāϚāύ āĻ•āϰ⧁āύāĨ¤ āĻāϰ āĻ…āϧ⧀āύ⧇ āĻŦāĻŋāĻ­āĻžāĻ—āϟāĻŋ āĻĻ⧃āĻļā§āϝāĻŽāĻžāύ āĻšāĻŦ⧇āĨ¤ āφāĻĒāύāĻžāϰ āĻŦāĻŋāĻ­āĻžāĻ— āύāĻŋāĻ°ā§āĻŦāĻžāϚāύ āĻ•āϰāĻžāϰ āϏāĻŽāϝāĻŧ, āϜāĻŋāĻāϏāϟāĻŋ āĻŦā§āϝāĻžāĻĒā§āϤāĻŋāϟāĻŋ āĻāĻ–āϤāĻŋāϝāĻŧāĻžāϰ⧇āϰ āϏ⧀āĻŽāĻžāϰ āφāĻ“āϤāĻžāϧ⧀āύ āĻ āĻŋāĻ•āĻžāύāĻž āĻ…āĻžā§āϚāϞ⧇āϰ āϏāĻžāĻĨ⧇ āĻĻ⧃āĻļā§āϝāĻŽāĻžāύ āĻšāĻŦ⧇āĨ¤ Ø§ŲˆØą āĻāχ āϰ⧇āĻžā§āϜāϟāĻŋ āϜāĻŋāĻāϏāϟāĻŋ āύāĻŋāĻŦāĻ¨ā§āϧāĻ•āϰāϪ⧇āϰ āωāĻĻā§āĻĻ⧇āĻļā§āϝ⧇ āĻ“āϝāĻŧāĻžāĻ°ā§āĻĄ / āϜ⧁āϰāĻŋāĻ¸ā§āĻ•āĻŋāĻĄāĻŋāϕ⧇āĻļāύ āĻšāĻŦ⧇āĨ¤ Ø§ŲˆØą āφāĻĒāύāĻžāϰ āĻ“āϝāĻŧāĻžāĻ°ā§āĻĄ āĻ…āύ⧁āϏāĻ¨ā§āϧāĻžāύ āĻ•āϰāϤ⧇ āĻāĻ–āĻžāύ⧇ āĻ•ā§āϞāĻŋāĻ• āĻ•āϰ⧁āύ Ø§ŲˆØą āϜāĻŋāĻāϏāϟāĻŋ āύāĻŋāĻŦāĻ¨ā§āϧāĻ•āϰāĻŖ āĻļāĻ‚āϏāĻžāĻĒāĻ¤ā§āϰ⧇ āϕ⧀āĻ­āĻžāĻŦ⧇ āϏāĻ‚āĻļā§‹āϧāύ āĻ•āϰāĻž āϝāĻžāϝāĻŧ āϜāĻŋāĻāϏāϟāĻŋ āύāĻŋāĻŦāĻ¨ā§āϧāύāϟāĻŋ āĻŽāĻžā§āϜ⧁āϰ āĻšāϝāĻŧ⧇ āϗ⧇āϞ⧇, āĻāĻŽāύ āĻ…āύ⧁āĻˇā§āĻ āĻžāύāϗ⧁āϞāĻŋ āϘāĻŸā§‡ āĻĨāĻžāϕ⧇ āϝāĻ–āύ āϕ⧋āύāĻ“ āύāĻĨāĻŋāϭ⧁āĻ•ā§āϤ āĻ•āϰāĻĻāĻžāϤāĻžāĻĻ⧇āϰ āĻŦāĻŋāĻ­āĻŋāĻ¨ā§āύ āĻĒāϰāĻŋāĻ¸ā§āĻĨāĻŋāϤāĻŋāϤ⧇ āϝ⧇āĻŽāύ āĻŽā§‹āĻŦāĻžāχāϞ āύāĻŽā§āĻŦāϰ, āχāĻŽā§‡āϞ āφāχāĻĄāĻŋ, āĻ āĻŋāĻ•āĻžāύāĻžāϰ āĻĒāϰāĻŋāĻŦāĻ°ā§āϤāύ, āĻŦā§āϝāĻŦāϏāĻžāϝāĻŧ⧇āϰ āĻŦāĻŋāĻŦāϰāϪ⧇ āϏāĻ‚āĻļā§‹āϧāύ āχāĻ¤ā§āϝāĻžāĻĻāĻŋ āĻ•āĻžāϰāϪ⧇ āϏāĻžāĻ°ā§āϟāĻŋāĻĢāĻŋāϕ⧇āĻŸā§‡ āĻĻāĻžāϝāĻŧ⧇āϰ āĻ•āϰāĻž āĻŦāĻŋāĻŦāϰāĻŖ āϏāĻ‚āĻļā§‹āϧāύ āĻ•āϰāĻžāϰ āĻĒā§āϰāϝāĻŧā§‹āϜāύ āĻšāϝāĻŧ are Ø§ŲˆØą āϜāĻŋāĻāϏāϟāĻŋ āύāĻŋāĻŦāĻ¨ā§āϧāĻ•āϰāϪ⧇ āĻĻ⧁āϟāĻŋ āϧāϰāϪ⧇āϰ āϏāĻ‚āĻļā§‹āϧāύ⧀āϰ āĻ…āύ⧁āĻŽāϤāĻŋ āϰāϝāĻŧ⧇āϛ⧇, āϏ⧇āϗ⧁āϞāĻŋ āĻ—ā§‹āĻˇā§āĻ ā§€āϭ⧁āĻ•ā§āϤ āĻ•āϰāĻž āĻšāϝāĻŧ⧇āϛ⧇ Ø§ŲˆØą 1. āύāύ-āϕ⧋āϰ āĻĢāĻŋāĻ˛ā§āĻĄāϗ⧁āϞāĻŋāϤ⧇ āϏāĻ‚āĻļā§‹āϧāύ⧀ 2. āĻŽā§‚āϞ āĻ•ā§āώ⧇āĻ¤ā§āϰāϗ⧁āϞāĻŋ āϏāĻ‚āĻļā§‹āϧāύ Ø§ŲˆØą āĻŽā§‚āϞ āĻ•ā§āώ⧇āĻ¤ā§āϰāϗ⧁āϞāĻŋ āϕ⧀: Ø§ŲˆØą āύāĻŋāĻŦāĻ¨ā§āϧ⧇āϰ āύāĻŋāĻŽā§āύāϞāĻŋāĻ–āĻŋāϤ āĻ•ā§āώ⧇āĻ¤ā§āϰāϗ⧁āϞāĻŋ āĻŽā§‚āϞ āĻ•ā§āώ⧇āĻ¤ā§āϰ āĻšāĻŋāϏāĻžāĻŦ⧇ āĻŦāĻŋāĻŦ⧇āϚāĻŋāϤ āĻšāϝāĻŧāĨ¤ (1) āĻŦā§āϝāĻŦāϏāĻžāϝāĻŧ⧇āϰ āύāĻžāĻŽ (⧍) āĻ…āĻ‚āĻļā§€āĻĻāĻžāϰ āχāĻ¤ā§āϝāĻžāĻĻāĻŋāϰ āĻŽāϤ⧋ āĻ¸ā§āĻŸā§‡āĻ•āĻšā§‹āĻ˛ā§āĻĄāĻžāϰāĻĻ⧇āϰ āϝ⧁āĻ•ā§āϤ / āĻŽā§‹āĻ›āĻž (ā§Š) āĻ…āĻ§ā§āϝāĻ•ā§āώ āĻŦāĻž āĻŦā§āϝāĻŦāϏāĻžāϝāĻŧ⧇āϰ āĻ…āϤāĻŋāϰāĻŋāĻ•ā§āϤ āĻ¸ā§āĻĨāĻžāύ⧇ āĻĒāϰāĻŋāĻŦāĻ°ā§āϤāύ Ø§ŲˆØą āύāύ-āϕ⧋āϰ āĻ•ā§āώ⧇āĻ¤ā§āϰāϗ⧁āϞāĻŋ āϕ⧀: Ø§ŲˆØą āωāĻĒāϰ⧇āϰ āĻŽā§‚āϞ āĻ•ā§āώ⧇āĻ¤ā§āϰāϗ⧁āϞāĻŋ āĻŦā§āϝāϤ⧀āϤ āϜāĻŋāĻāϏāϟāĻŋ āύāĻŋāĻŦāĻ¨ā§āϧāĻ•āϰāϪ⧇āϰ āϏāĻŽāĻ¸ā§āϤ āĻ•ā§āώ⧇āĻ¤ā§āϰāϕ⧇ āύāύ-āϕ⧋āϰ āĻ•ā§āώ⧇āĻ¤ā§āϰ āĻšāĻŋāϏāĻžāĻŦ⧇ āĻŦāĻŋāĻŦ⧇āϚāύāĻž āĻ•āϰāĻž āĻšāϝāĻŧāĨ¤ Ø§ŲˆØą āύāύ-āϕ⧋āϰ āĻ•ā§āώ⧇āĻ¤ā§āϰāϗ⧁āϞāĻŋāϤ⧇ āϏāĻ‚āĻļā§‹āϧāύāϗ⧁āϞāĻŋ āĻ…āύāϞāĻžāχāύ⧇ āĻ•āϰāĻž āϝ⧇āϤ⧇ āĻĒāĻžāϰ⧇ āĻ…āĻ°ā§āĻĨāĻžā§Ž āĻāϗ⧁āϞāĻŋ āϝ⧇ āϕ⧋āύāĻ“ āϏāĻŽāϝāĻŧ āĻĒāϰāĻŋāĻŦāĻ°ā§āϤāύ āĻ•āϰāĻž āϝ⧇āϤ⧇ āĻĒāĻžāϰ⧇ āĻāĻŦāĻ‚ āĻĒāϰāĻŋāĻŦāĻ°ā§āϤāύāϗ⧁āϞāĻŋ āĻ…āĻŦāĻŋāϞāĻŽā§āĻŦ⧇ āĻ•āĻžāĻ°ā§āϝāĻ•āϰ āĻšāϝāĻŧ effective āĻŽā§‚āĻ˛ā§āϝāĻžāϝāĻŧāύ āĻ•āĻ°ā§āϤ⧃āĻĒāĻ•ā§āώ⧇āϰ āĻ•āĻžāĻ› āĻĨ⧇āϕ⧇ āϕ⧋āύāĻ“ āĻ…āύ⧁āĻŽā§‹āĻĻāύ⧇āϰ āĻĒā§āϰāϝāĻŧā§‹āϜāύ āύ⧇āχāĨ¤ Ø§ŲˆØą āĻŽā§‚āϞ āĻ•ā§āώ⧇āĻ¤ā§āϰ⧇āϰ āĻĒāϰāĻŋāĻŦāĻ°ā§āϤāύ⧇āϰ āĻ•ā§āώ⧇āĻ¤ā§āϰ⧇, āĻĒāϰāĻŋāĻŦāĻ°ā§āϤāύ⧇āϰ āĻĒā§āϰāϝāĻŧā§‹āϜāύ⧀āϝāĻŧ āĻĒā§āϰāĻŽāĻžāĻŖ āϝ⧇āĻŽāύ āĻ āĻŋāĻ•āĻžāύāĻž āĻĒāϰāĻŋāĻŦāĻ°ā§āϤāύ āχāĻ¤ā§āϝāĻžāĻĻāĻŋ āϏāĻ‚āϝ⧁āĻ•ā§āϤ āĻ•āϰāϤ⧇ āĻšāĻŦ⧇ āĻāĻŦāĻ‚ āĻ…āύāϞāĻžāχāύ⧇ āφāĻŦ⧇āĻĻāύ āĻ•āϰāϤ⧇ āĻšāĻŦ⧇āĨ¤ āφāĻŦ⧇āĻĻāύ āĻĻāĻžāϝāĻŧ⧇āϰ⧇āϰ āĻĒāϰ⧇, āĻāĻ•āχ āĻŦāĻŋāϚāĻžāϰ āĻŦāĻŋāĻ­āĻžāĻ—ā§€āϝāĻŧ āĻŽā§‚āĻ˛ā§āϝāĻžāϝāĻŧāύāĻ•āĻžāϰ⧀ āĻ•āĻ°ā§āϤ⧃āĻĒāĻ•ā§āώ⧇āϰ āĻ•āĻžāϛ⧇ āϝāĻžāϝāĻŧ āϝāĻžāϰāĻž āĻāχ āĻĒāĻ•ā§āώ⧇ āĻĻāĻžāĻ–āĻŋāϞāĻ•ā§ƒāϤ āύāĻĨāĻŋāϗ⧁āϞāĻŋ āĻŦāĻŋāĻŦ⧇āϚāύāĻž āĻ•āϰ⧇ āϤāĻž āĻ…āύ⧁āĻŽā§‹āĻĻāĻŋāϤ āĻŦāĻž āĻĒā§āϰāĻ¤ā§āϝāĻžāĻ–ā§āϝāĻžāύ āĻ•āϰāϤ⧇ āĻĒāĻžāϰ⧇āĨ¤ āĻ•āĻ°ā§āϤ⧃āĻĒāĻ•ā§āώ āĻ…āĻ¨ā§āϝ āϕ⧋āύāĻ“ āĻŦāĻŋāĻŦāϰāĻŖ / āύāĻĨāĻŋāĻĒāĻ¤ā§āϰ⧇āϰ āϜāĻ¨ā§āϝāĻ“ āĻ•āϞ āĻ•āϰāϤ⧇ āĻĒāĻžāϰ⧇ āĻāĻŦāĻ‚ āĻ āϏāĻ‚āĻ•ā§āϰāĻžāĻ¨ā§āϤ āĻ•āĻžāϰāĻŖ āĻĻāĻ°ā§āĻļāĻžāύ⧋āϰ āύ⧋āϟāĻŋāĻļ āĻĻāĻŋāϤ⧇ āĻĒāĻžāϰ⧇āĨ¤ Ø§ŲˆØą āϜāĻŋāĻāϏāϟāĻŋ āϰ⧇āϜāĻŋāĻ¸ā§āĻŸā§āϰ⧇āĻļāύ āϏāĻ‚āĻļā§‹āϧāύ āĻ•āϰāĻžāϰ āφāĻŦ⧇āĻĻāύ āĻĒāϰāĻŋāĻŦāĻ°ā§āϤāύ āĻšāĻ“āϝāĻŧāĻžāϰ 15 āĻĻāĻŋāύ⧇āϰ āĻŽāĻ§ā§āϝ⧇ āϜāĻŽāĻž āĻĻāĻŋāϤ⧇ āĻšāĻŦ⧇āĨ¤ āĻ…āύāĻžāĻŦāĻžāϏ⧀ āĻ•āϰāϝ⧋āĻ—ā§āϝ āĻŦā§āϝāĻ•ā§āϤāĻŋ āϜāĻŋāĻāϏāϟāĻŋ āύāĻŋāĻŦāĻ¨ā§āϧāύ āĻ…āύāϞāĻžāχāύ⧇ āĻāĻ•āϟāĻŋ āĻ…āύāĻžāĻŦāĻžāϏ⧀ āĻ•āϰāϝ⧋āĻ—ā§āϝ āĻŦā§āϝāĻ•ā§āϤāĻŋ āϜāĻŋāĻāϏāϟāĻŋ āύāĻŋāĻŦāĻ¨ā§āϧāĻ•āϰāĻŖ āφāĻŦ⧇āĻĻāύ āĻ…āĻ¨ā§āϝāĻžāĻ¨ā§āϝ āϏāĻžāϧāĻžāϰāĻŖ āĻ•āϰāĻĻāĻžāϤāĻžāϰ āφāĻŦ⧇āĻĻāύ⧇āϰ āĻšā§‡āϝāĻŧ⧇ āĻĒ⧃āĻĨāĻ• F āĻĒā§āϰāĻĨāĻŽ āϜāĻŋāĻāϏāϟāĻŋ āφāϰāϜāĻŋ 09 āĻĢāĻžāχāϞ āĻ•āϰāϤ⧇ āĻšāĻŦ⧇āĨ¤ Ø§ŲˆØą āϕ⧋āύāĻ“ āĻ…āύāĻžāĻŦāĻžāϏ⧀ āĻ•āϰāϝ⧋āĻ—ā§āϝ āĻŦā§āϝāĻ•ā§āϤāĻŋ āχāϞ⧇āĻ•ā§āĻŸā§āϰāύāĻŋāĻ•āĻ­āĻžāĻŦ⧇ āĻĢāĻ°ā§āĻŽ āϜāĻŋāĻāϏāϟāĻŋ āφāϰāϜāĻŋ -⧝⧝ āĻ āϤāĻžāϰ āĻŦ⧈āϧ āĻĒāĻžāϏāĻĒā§‹āĻ°ā§āĻŸā§‡āϰ āĻ¸ā§āĻŦ-āϏāĻ¤ā§āϝāĻžāϝāĻŧāĻŋāϤ āĻ…āύ⧁āϞāĻŋāĻĒāĻŋ āϏāĻš āύāĻŋāĻŦāĻ¨ā§āϧāĻ•āϰāϪ⧇āϰ āϜāĻ¨ā§āϝ, āχāĻ­āĻŋāϏāĻŋāϰ āĻŽāĻžāĻ§ā§āϝāĻŽā§‡ āϝāĻĨāĻžāϝāĻĨāĻ­āĻžāĻŦ⧇ āĻ¸ā§āĻŦāĻžāĻ•ā§āώāϰāĻŋāϤ āĻŦāĻž āϝāĻžāϚāĻžāχ-āĻŦāĻžāĻ›āĻžāχāϝāĻŧ⧇āϰ āĻŦā§āϝāĻŦāϏāĻž āĻļ⧁āϰ⧁ āĻšāĻ“āϝāĻŧāĻžāϰ āĻ•āĻŽāĻĒāĻ•ā§āώ⧇ āĻĒāĻžāρāϚ āĻĻāĻŋāύ āφāϗ⧇ āϜāĻŽāĻž āĻĻāĻŋāϤ⧇ āĻšāĻŦ⧇ āϏāĻžāϧāĻžāϰāĻŖ āĻĒā§‹āĻ°ā§āϟāĻžāϞ āĻšāϝāĻŧ āϏāϰāĻžāϏāϰāĻŋ āĻŦāĻž āĻ•āĻŽāĻŋāĻļāύ āĻ•āĻ°ā§āϤ⧃āĻ• āĻ…āĻŦāĻšāĻŋāϤ āĻāĻ•āϟāĻŋ āϏ⧁āĻŦāĻŋāϧāĻž āϕ⧇āĻ¨ā§āĻĻā§āϰ⧇āϰ āĻŽāĻžāĻ§ā§āϝāĻŽā§‡āĨ¤ Ø§ŲˆØą āϕ⧋āύāĻ“ āĻ…āύāĻžāĻŦāĻžāϏ⧀ āĻ•āϰāϝ⧋āĻ—ā§āϝ āĻŦā§āϝāĻ•ā§āϤāĻŋāϰ āĻĻā§āĻŦāĻžāϰāĻž āύāĻŋāĻŦāĻ¨ā§āϧāύ⧇āϰ āϜāĻ¨ā§āϝ āφāĻŦ⧇āĻĻāύ⧇āϰ āϜāĻ¨ā§āϝ āϤāĻžāϰ āĻ…āύ⧁āĻŽā§‹āĻĻāĻŋāϤ āĻ¸ā§āĻŦāĻžāĻ•ā§āώāϰāĻ•āĻžāϰ⧀āϕ⧇ āĻ¸ā§āĻŦāĻžāĻ•ā§āώāϰ āĻ•āϰāϤ⧇ āĻšāĻŦ⧇ āϝāĻŋāύāĻŋ āĻŦ⧈āϧ āĻĒā§āϝāĻžāύāϧāĻžāϰ⧀ āĻ­āĻžāϰāϤ⧇āϰ āĻŦāĻžāϏāĻŋāĻ¨ā§āĻĻāĻž āĻšāϤ⧇ āĻĒāĻžāϰ⧇āύāĨ¤ āĻĒā§āϝāĻžāύ, āĻŽā§‹āĻŦāĻžāχāϞ āύāĻŽā§āĻŦāϰ āĻāĻŦāĻ‚ āχ-āĻŽā§‡āχāϞ āĻ āĻŋāĻ•āĻžāύāĻžāϰ āϝāĻžāϚāĻžāχāϝāĻŧ⧇āϰ āĻĒāϰ⧇ āĻāĻ•āϜāύ āĻ…āύāĻžāĻŦāĻžāϏ⧀ āĻ•āϰāϝ⧋āĻ—ā§āϝ āĻŦā§āϝāĻ•ā§āϤāĻŋ āĻšāĻŋāϏāĻžāĻŦ⧇ āύāĻŋāĻŦāĻ¨ā§āϧāύ⧇āϰ āϜāĻ¨ā§āϝ āφāĻŦ⧇āĻĻāύāĻ•āĻžāϰ⧀ āĻŦā§āϝāĻ•ā§āϤāĻŋāϕ⧇ āϏāĻžāϧāĻžāϰāĻŖ āĻĒā§‹āĻ°ā§āϟāĻžāϞ āĻĻā§āĻŦāĻžāϰāĻž āϏāĻŽāϤ⧁āĻ˛ā§āϝ āĻĒāϰāĻŋāĻŽāĻžāϪ⧇ āĻŸā§āϝāĻžāĻ•ā§āϏ⧇āϰ āĻŦāĻžāĻ§ā§āϝāϤāĻžāĻŽā§‚āϞāĻ• āĻ…āĻ—ā§āϰāĻŋāĻŽ āϜāĻŽāĻž āĻĻ⧇āĻ“āϝāĻŧāĻžāϰ āϜāĻ¨ā§āϝ āĻāĻ•āϟāĻŋ āĻ…āĻ¸ā§āĻĨāĻžāϝāĻŧā§€ āϰ⧇āĻĢāĻžāϰ⧇āĻ¨ā§āϏ āύāĻŽā§āĻŦāϰ āĻĻ⧇āĻ“āϝāĻŧāĻž āĻšāĻŦ⧇ āύāĻŋāĻŦāĻ¨ā§āϧāĻ•āϰāĻŖ āϚāĻžāĻ“āϝāĻŧāĻž āĻšāϝāĻŧ āϏ⧇āχ āϏāĻŽāϝāĻŧ⧇āϰ āϜāĻ¨ā§āϝ āĻāχ āϜāĻžāϤ⧀āϝāĻŧ āĻŦā§āϝāĻ•ā§āϤāĻŋāϰ āφāύ⧁āĻŽāĻžāύāĻŋāĻ• āĻ•āϰ⧇āϰ āĻĻāĻžāϝāĻŧāĻŦāĻĻā§āϧāϤāĻžāĨ¤ āωāĻ˛ā§āϞāĻŋāĻ–āĻŋāϤ āφāĻŽāĻžāύāϤ āϤāĻžāϰ āĻŦ⧈āĻĻā§āϝ⧁āϤāĻŋāύ āύāĻ—āĻĻ āĻ–āĻžāϤāĻžāϝāĻŧ āωāĻĒāĻ¸ā§āĻĨāĻŋāϤ āĻšāĻ“āϝāĻŧāĻžāϰ āĻĒāϰ⧇āχ āύāĻŋāĻŦāĻ¨ā§āϧāĻ•āϰāĻŖ āĻļāĻ‚āϏāĻžāĻĒāĻ¤ā§āϰāϟāĻŋ āĻŦ⧈āĻĻā§āϝ⧁āϤāĻŋāύāĻ­āĻžāĻŦ⧇ āϜāĻžāϰāĻŋ āĻ•āϰāĻž āĻšāĻŦ⧇āĨ¤ āϜāĻŽāĻž āĻĻ⧇āĻ“āϝāĻŧāĻž āĻĒāϰāĻŋāĻŽāĻžāĻŖ āĻ…āύāĻžāĻŦāĻžāϏ⧀ āĻŦā§āϝāĻ•ā§āϤāĻŋāϰ āĻŦ⧈āĻĻā§āϝ⧁āϤāĻŋāύ āύāĻ—āĻĻ āĻ–āĻžāϤāĻžāϝāĻŧ āϜāĻŽāĻž āĻĻ⧇āĻ“āϝāĻŧāĻž āĻšāĻŦ⧇āĨ¤ āĻ…āύāĻžāĻŦāĻžāϏ⧀ āĻ•āϰāϝ⧋āĻ—ā§āϝ āĻŦā§āϝāĻ•ā§āϤāĻŋ āύāĻŋāĻŦāĻ¨ā§āϧāύ⧇āϰ āĻļāĻ‚āϏāĻžāĻĒāĻ¤ā§āϰ āϜāĻžāϰāĻŋ āĻ•āϰāĻžāϰ āĻĒāϰ⧇āχ āĻ•āϰāϝ⧋āĻ—ā§āϝ āϏāϰāĻŦāϰāĻžāĻš āĻ•āϰāϤ⧇ āĻĒāĻžāϰāĻŦ⧇āύāĨ¤ āύāĻŋāĻŦāĻ¨ā§āϧāĻ•āϰāϪ⧇āϰ āĻļāĻ‚āϏāĻžāĻĒāĻ¤ā§āϰ āϰ⧇āϜāĻŋāĻ¸ā§āĻŸā§āϰ⧇āĻļāύ⧇āϰ āϜāĻ¨ā§āϝ āφāĻŦ⧇āĻĻāύ⧇ āύāĻŋāĻ°ā§āĻĻāĻŋāĻˇā§āϟ āϏāĻŽāϝāĻŧāĻ•āĻžāϞ⧇āϰ āϜāĻ¨ā§āϝ āĻŦāĻž āύāĻŋāĻŦāĻ¨ā§āϧāύ⧇āϰ āĻ•āĻžāĻ°ā§āϝāĻ•āϰ āϤāĻžāϰāĻŋāϖ⧇āϰ āύāĻŦā§āĻŦāχ āĻĻāĻŋāύ⧇āϰ āϜāĻ¨ā§āϝ, āϝ⧇āϕ⧋āύ⧋ āφāϗ⧇ āĻšāϤ⧇ āĻĒāĻžāϰ⧇ valid āĻ…āύāĻžāĻŦāĻžāϏ⧀ āĻ•āϰāϝ⧋āĻ—ā§āϝ āĻŦā§āϝāĻ•ā§āϤāĻŋ āϤāĻžāϰ āύāĻŋāĻŦāĻ¨ā§āϧāĻ•āϰāϪ⧇āϰ āφāĻŦ⧇āĻĻāύ⧇ āύāĻŋāĻ°ā§āĻĻ⧇āĻļāĻŋāϤ āύāĻŋāĻŦāĻ¨ā§āϧāĻ•āϰāϪ⧇āϰ āĻŽā§‡āϝāĻŧāĻžāĻĻ āĻŦāĻžāĻĄāĻŧāĻžāύ⧋āϰ āχāĻšā§āĻ›āĻž āϰāĻžāϖ⧇, āĻĢāϰāĻŽā§‡ āϜāĻŋāĻāϏāϟāĻŋ āφāϰāϜāĻŋ -11 āĻ āĻāĻ•āϟāĻŋ āφāĻŦ⧇āĻĻāύ āϏāĻžāϧāĻžāϰāĻŖ āĻĒā§‹āĻ°ā§āϟāĻžāϞ⧇āϰ āĻŽāĻžāĻ§ā§āϝāĻŽā§‡, āϏāϰāĻžāϏāϰāĻŋ āĻŦāĻž āĻ•āĻŽāĻŋāĻļāύāĻžāϰ āĻ•āĻ°ā§āϤ⧃āĻ• āĻ…āĻŦāĻšāĻŋāϤ āϕ⧋āύ āϏ⧁āĻŦāĻŋāϧāĻž āϕ⧇āĻ¨ā§āĻĻā§āϰ⧇āϰ āĻŽāĻžāĻ§ā§āϝāĻŽā§‡ āĻŦ⧈āĻĻā§āϝ⧁āϤāĻŋāύāĻ­āĻžāĻŦ⧇ āϜāĻŽāĻž āĻĻ⧇āĻ“āϝāĻŧāĻž āĻšāĻŦ⧇ , āύāĻŋāĻŦāĻ¨ā§āϧ⧀āĻ•āϰāϪ⧇āϰ āĻŽā§‡āϝāĻŧāĻžāĻĻ āĻļ⧇āώ āĻšāĻ“āϝāĻŧāĻžāϰ āφāϗ⧇ āϤāĻžāϕ⧇ āĻĻ⧇āĻ“āϝāĻŧāĻž āĻšāϝāĻŧ⧇āĻ›āĻŋāϞāĨ¤ Ø§ŲˆØą āύāĻŦā§āĻŦāχ āĻĻāĻŋāύ⧇āϰ āĻŽā§‡āϝāĻŧāĻžāĻĻāĻ•āĻžāϞ āύāĻŦā§āĻŦāχ āĻĻāĻŋāύ⧇āϰ āĻŦ⧇āĻļāĻŋ āύāĻž āĻšāϝāĻŧ⧇ āφāϰāĻ“ āϏāĻŽāϝāĻŧ āĻŦāĻžāĻĄāĻŧāĻžāύ⧋ āϝ⧇āϤ⧇ āĻĒāĻžāϰ⧇āĨ¤ āĻ…āϤāĻŋāϰāĻŋāĻ•ā§āϤ āĻŽā§‡āϝāĻŧāĻžāĻĻ⧇ āĻ•āϰ⧇āϰ āĻ…āϤāĻŋāϰāĻŋāĻ•ā§āϤ āĻĒāϰāĻŋāĻŽāĻžāϪ⧇āϰ āĻĒāϰāĻŋāĻŽāĻžāĻŖ āĻĒāϰāĻŋāĻļā§‹āϧ⧇āϰ āϏāĻŽāϝāĻŧ āĻŦāĻžāĻĄāĻŧāĻžāύ⧋āϰ āĻ…āύ⧁āĻŽāϤāĻŋ āϕ⧇āĻŦāϞāĻŽāĻžāĻ¤ā§āϰ āϏ⧇āχ āĻŽā§‡āϝāĻŧāĻžāĻĻ⧇ āĻŦāĻ°ā§āϧāĻŋāϤāĻ•āϰāϪ⧇āϰ āϜāĻ¨ā§āϝ āϜāĻŽāĻž āĻĻ⧇āĻ“āϝāĻŧāĻž āωāϚāĻŋāϤāĨ¤ Ø§ŲˆØą Frequently Asked Questions (FAQs) 1. What is GST registration? GST registration is the process of enrolling a business under the Goods and Services Tax system, which is mandatory for businesses meeting certain turnover criteria. 2. Is GST registration mandatory for small businesses? Small businesses with turnover below the prescribed threshold limits may not be required to register for GST, but voluntary registration is possible. 3. What is the GSTIN? GSTIN is a unique 15-digit alphanumeric code assigned to each registered taxpayer. It is used for tax filing and compliance. 4. Can I cancel my GST registration? Yes, GST registration can be canceled under certain circumstances. 5. Is there a penalty for not registering for GST when required? Yes, there can be penalties for not registering for GST when your business meets the turnover criteria. GST registration in India can be conveniently done online. To apply for a GSTIN (GST Identification Number), you need to provide specific details and documents. The process is relatively straightforward, and there are services available to assist with GST registration. To get your GSTIN number, follow the application process, and ensure you provide all the necessary information. Be aware of core and non-core fields in the GST application, and make any amendments if needed. The cost of GST registration in India varies, and it's important to stay informed about the current rates. If your application is rejected, you can download the GST registration rejection order for reference.

  • HSN / SAC Code Search | Karr Tax

    Find accurate HSN and SAC codes for your products and services with our tool, ensuring precision in GST and international trade transactions. HSN and SAC Code Search Search HSN/SAC Code Description HSN/SAC Code Description HSN/SAC Code Description Previous Loved our tool? Spread the Word on Twitter Next How to use Karr Tax HSN-SAC Code Finder? The process of using our HSN-SAC Code Finder is easy and seamless. Here’s how! Above, you are required to enter the HSN/SAC code or Description and click on “Search.” What is HSN Code? HSN, or Harmonized System of Nomenclature, is a global standard for categorizing goods in a systematic manner. It came into effect from the year 1988 and was developed by the World Customs Organization (WCO). Further, HSN is a 6-digit code that is used to classify more than 5,000 products and is accepted worldwide. How does the the HSN Code work? The HSN is a standardized system used globally to name and classify products traded internationally. Adopted by over 200 countries, it covers nearly 98% of all merchandise traded worldwide. The HSN code plays an important role in taxation, particularly under the GST (Goods and Services Tax) regime , as it identifies a specific product or category. This system operates under a set of rules that outline the principles and methods of classification. These rules maintain uniformity and accuracy in applying HSN codes and resolve any discrepancies that may arise. These codes also serve valuable business purposes, like: Determine eligibility and benefits under trade agreements Ease the trade statistics collection and analysis. Provides a common language for product classification. Understanding the HSN Code Generally, HSN codes contain: 21 sections 99 chapters 1244 headings 5224 subheadings The HSN code follows a hierarchical structure: Each chapter is identified by a two-digit HSN number. These two-digit numbers are then further classified into four-digit HSN codes. Finally, the four-digit HSN codes are subdivided into six-digit HSN codes, offering the most detailed classification level. Later on, the Customs and Central Excise authorities added two more digits to the 6 digit HSN code to make it more precise. This resulted in a 8-digit classification and was done to align with the GST regime. Let’s understand this with an example. As you can see in the image below will be 10.06.30 The first two digits indicate the chapter, i.e., 10, heading 06, and subheading 30. Source What is the importance of HSN Codes? The HSN (Harmonized System of Nomenclature) code is a classification system used globally to organize and categorize various products. Here’s its importance. It provides a systematic and logical method for classifying goods, considering factors like material, function, and origin. These codes ensure uniform classification of goods across different countries. This ultimately minimizes the chances of disputes and errors in trade transactions. With that being said above, 98% of international trade stock is classified in terms of HSN, which further proves it as best form of international classification. As new products emerge or old ones become less common, the HSN system can be updated to reflect these changes. Using the same codes worldwide ensures consistency and fairness in trade. Declaration of HSN Code for Goods and Services Aggregate Turnover Type Of Invoices No of Digits of HSN Code Above Rs. 5 Crores All Invoices 6 Digits Upto Rs. 5 Crores B2B Invoices 4 Digits (Vide CGST notification number 78/2020 dated 15th October 2020) Note: For all the dealers who are into imports or exports must have 8 digits of the HSN code. What is SAC Code (Service Accounting Code) in GST ? SAC code is a classification system used to identify the different types of service and the applicable GST rate for that service. Based on the Harmonized System of Nomenclature, these codes enable the compliance of GST based on international standards. Understanding the SAC Code Let’s say the SAC code for Information technology (IT) design and development services is 998314. (as found using Karr Tax HSN and SAC Code Search ) The first two digits, i.e., 99, are the same for all services in SAC. The next two digits show the nature of services, which here are IT services. The last two digits show the detailed nature of services, i.e., Design and Development services. What is the importance of SAC Codes? The importance of the SAC code is explained below. It maintains uniformity in the tax system and ensures businesses are taxed correctly based on the specified rates. Through SAC codes, the different types of services, along with their applicable tax rates, can be found easily. It adheres to compliance and simplifies the process of tax calculation and GST return filings. These codes can help the Government of India to monitor and collect taxes more efficently. Frequently Asked Questions (FAQs) Is HSN and SAC code the same? No, HSN and SAC codes are not the same. The difference between them is that HSN codes are meant for goods, while SAC codes are used specifically for services. 2. Will a GST bill be valid without an HSN code? Absolutely, No! GST bills will not be valid without HSN codes. 3. What is the HSN and SAC code used for? HSN codes are used to clasify goods; on the contrary, SAC codes are used for the classification of services. 4. Is the HSN code is of 8 digits? Yes, the businesses engaged in the export and import of goods mandatorily have 8 digits of the HSN code. 5. How can I add/amend the HSN code in the registration under the GST portal? Here are some of the steps to add an HSN code to the GST portal, Open the official GST website and log in. Head to the 'Services' section on the dashboard. From the 'Services' menu, select 'Registration' followed by 'Amendment of Registration Non-core fields'. On the subsequent page, click on the 'Goods and Services' tab. Within the 'Goods and Services' section, choose the 'Goods' tab. Now, you can search for the relevant HSN chapter by entering the HSN code or the item's name. Then, click on 'Save and continue.' Complete the verification process and submit your amendments using either a Digital Signature Certificate (DSC) or an Electronic Verification Code (EVC). GST Filings Made Simple! File your GST with Expert Guidance now!

  • Income Tax Form 26AS | Download 26AS Form Online | Karr Tax

    Download Form 26AS and Annual Information Statement (AIS). Find all the details about Form 26AS and AIS here. 26 āĻĢāĻ°ā§āĻŽāϟāĻŋ āĻāĻ–āύāχ āĻĄāĻžāωāύāϞ⧋āĻĄ āĻ•āϰ⧁āύ āĻŦ⧇āϏāĻŋāĻ• Rs.149 26AS āĻĢāĻ°ā§āĻŽ āĻĄāĻžāωāύāϞ⧋āĻĄ āĻ•āϰāĻž (āϝāĻĻāĻŋ āχāϤāĻŋāĻŽāĻ§ā§āϝ⧇ āφāϝāĻŧāĻ•āϰ āĻĢāĻžāχāϞāĻŋāĻ‚ āϏāĻžāχāĻŸā§‡ āύāĻŋāĻŦāĻ¨ā§āϧāĻŋāϤ āĻĨāĻžāϕ⧇) āφāĻŽāĻžāϕ⧇ āĻ•ā§āϞāĻŋāĻ• āĻ•āϰ⧁āύ āĻ¸ā§āĻŸā§āϝāĻžāĻ¨ā§āĻĄāĻžāĻ°ā§āĻĄ Rs.249 āφāϝāĻŧāĻ•āϰ āχ-āĻĢāĻžāχāϞāĻŋāĻ‚ āϏāĻžāχāĻŸā§‡ āύāĻŋāĻŦāĻ¨ā§āϧāĻ•āϰāĻŖ āĻāĻŦāĻ‚ āĻĢāĻ°ā§āĻŽ 26AS āĻĄāĻžāωāύāϞ⧋āĻĄ āĻ•āϰāĻž āĻ…āĻ¨ā§āϤāĻ°ā§āϭ⧁āĻ•ā§āϤ āφāĻŽāĻžāϕ⧇ āĻ•ā§āϞāĻŋāĻ• āĻ•āϰ⧁āύ āĻĢāĻ°ā§āĻŽ 26AS / āĻĢāĻ°ā§āĻŽ 26AS āĻ•āĻŋ āϏāĻŽā§āĻĒāĻ°ā§āϕ⧇ āϏāĻŽāĻ¸ā§āϤ When filling out income tax returns, a number of documents are required. Among them, one such is Form 26AS or Tax Credit Statement. Previously, the taxpayers were required to get this form manually but now, it can be downloaded online within a few minutes. Do you know what is the download procedure? What information does Form 26AS include? What is its structure? KarrTax experts will answer everything here. All you need to do is keep reading till the end! What is Form 26AS? It is a consolidated tax statement issued by the Income Tax Department of India which provides details of the Tax deducted at source (TDS), Tax collected at source (TCS), All NRIs who have any sort of income source in India and whose TDS has been deducted must have a PAN and register with the IT department to claim that and view Form 26AS. Information Available In Form 26AS Form 26AS contains various pieces of information related to a taxpayer's tax transactions. Here's a breakdown! Tax deducted at source (TDS) from various income sources such as salary, interest income, rental income, commission, etc by all the tax deductors. Tax Collected at Source (TCS) by all the tax collectors. Details of Income Tax refunds Details of tax deducted on selling immovable property Details of turnover according to GSTR-3B. Structure and Parts of Form 26AS? Form 26AS consists of several parts, each providing specific information related to the taxpayer's tax transactions. Below is a detailed explanation! Part-I: Details of Tax Deducted at Source (TDS) This section includes details of taxes deducted from various income sources like salaries, interest, pensions, etc., along with the deductor's name, TAN , and the amount of tax deducted. Part-II: Details of Tax Deducted at Source for 15G/H It includes all the details about TDS for Form 15G/15H. If there are none, it will show “No Transactions Present” PART-III: Details of Transactions under Proviso to section 194B/First Proviso to sub-section (1) of section 194R/ Proviso to sub-section(1) of section 194S PART-IV: Details of Tax Deducted at Source u/s 194IA / 194IB / 194M/ 194S (For Seller/Landlord of Property/Contractors or Professionals/ Seller of Virtual Digital Asset) The following details are included in this section, TDS on payment to contractors and professionals (resident)u/s 194M TDS on immovable property sale, u/s194(IA) TDS on property rent u/s 194IB PART-V: Details of Transactions under Proviso to sub-section(1) of section 194S as per Form-26QE (For Seller of Virtual Digital Asset) PART-VI-Details of Tax Collected at Source PART-VII-Details of Paid Refund (For which source is CPC-TDS. For other details, refer AIS at E-Filing Portal) PART-VIII-Details of Tax Deducted at Source (TDS) u/s 194IA/ 194IB /194M/194S (For Buyer/Tenant of Property /Person making payment to contractors or Professionals / Buyer of Virtual Digital PART-IX-Details of Transactions/Demand Payments under Proviso to sub-section(1) of section 194S as per Form 26QE (For Buyer of Virtual Digital Asset) PART-X-TDS/TCS Defaults* (Processing of Statements) How To Download & View Form 26AS? Here's a step-by-step guide to help you download and view Form 26AS. Go to the official website of the Income Tax Department of India and log in using your PAN and password. 2. On the dashboard, click on “e-file”, then “Income Tax Returns ”, and “View Form 26AS” 3. After clicking on “View Form 26AS”, the below dialogue box will appear, where you have to click on “confirm” to proceed further. 4. In this step, you will be redirected to Traces' website; tick the checkbox, and click on “Proceed.” 5. The below screen will appear, where you to have to click on “ View Tax Credit (Form 26AS/Annual Tax Statement) to view your Form 26AS/Annual Tax Statement.” 6. Now, select “Assessment Year” and “View As” from the drop-down list. It would be great if you recheck your PAN, name, and address for confirmation. 7. If you want to view the form online, select “View As”: “HTML.” On the other hand, If you wish to download, click on “Export As PDF.” Benefits & Importance of Form 26AS Form 26AS proves beneficial in many circumstances. Verifying tax deductions: Form 26AS allows taxpayers to check if the taxes deducted from their income by employers or other parties match the amounts actually deposited with the tax authorities. Resolving tax discrepancies: If there are discrepancies between tax credits claimed and taxes deducted by deductors, Form 26AS serves as a reference for rectifying errors. Verification of refunds: Taxpayers can use this form to verify the status of refunds processed by the tax authorities during the applicable financial or assessment year. Detailed record of financial transactions: This form allows taxpayers to view a detailed record of all financial transactions involving Tax Deducted at Source and Tax Collected at Source for the relevant financial year. Annual Information Statement (AIS) On November 1, 2022, the IT department launched AIS, a comprehensive report detailing taxpayers' various financial activities. It aims to gather new and detailed information about income and transactions to ensure accurate tax reporting and compliance. For instance, banks submit Form 15CC for payments made to non-residents (NRIs) and transfer agents and depositories report off-market transactions. Employers also upload salary breakup details onto the TRACES portal, which are subsequently included in the AIS. To know more about the AIS form in detail, click here . Frequently Asked Questions (FAQs) 1. How can I access my Form 26AS? You can view and download Form 26AS through the Income Tax Department's website by logging in with your PAN and password. 2. What is Form 26AS, and what is its importance? Form 26AS is a tax statement issued by the Income Tax Department of India. It contains details of tax deducted, collected, advanced, and deposited with the government against the taxpayer's PAN. 3. How often is Form 26AS updated? Form 26AS is typically updated periodically, usually on a quarterly basis.

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  • TAN Registration | Karr Tax

    Learn the process of TAN registration to get a Tax Deduction and Collection Account Number for smooth tax deduction and collection procedures. āĻŸā§āϝāĻžāύ [āĻ•āϰ āĻ›āĻžāĻĄāĻŧ⧇āϰ āĻ…ā§āϝāĻžāĻ•āĻžāωāĻ¨ā§āϟ āύāĻŽā§āĻŦāϰ] āύāĻŋāĻŦāĻ¨ā§āϧāύ ₹399 Apply for TAN online Takes 1-2 Days on average. ✅ Expert Assisted ✅ Completely Secure ✅ Affordable Pricing Get Started āĻŸā§āϝāĻžāύ āϕ⧀? āĻŸā§āϝāĻžāĻ•ā§āϏ āĻ›āĻžāĻĄāĻŧ āĻŦāĻž āϏāĻ‚āĻ—ā§āϰāĻšā§‡āϰ āĻ…ā§āϝāĻžāĻ•āĻžāωāĻ¨ā§āϟ āύāĻŽā§āĻŦāϰ āϟāĻŋāĻāύ āύāĻžāĻŽā§‡āĻ“ āĻĒāϰāĻŋāϚāĻŋāϤ āϝāĻž āφāϝāĻŧāĻ•āϰ āφāχāύ⧇āϰ 203A āĻŸā§āϝāĻžāĻ•ā§āϏ āĻ•āĻžāϟāĻž āĻŦāĻž āϏāĻ‚āĻ—ā§āϰāĻšā§‡āϰ āϜāĻ¨ā§āϝ āĻĻāĻžāϝāĻŧā§€ āϏāĻŽāĻ¸ā§āϤ āĻŦā§āϝāĻ•ā§āϤāĻŋāϰ āĻĻā§āĻŦāĻžāϰāĻž āĻĒā§āϰāĻžāĻĒā§āϤ āĻāĻ•āϟāĻŋ āύāĻŽā§āĻŦāϰāĨ¤ Ø§ŲˆØą āϟāĻŋāĻāύ āĻš'āϞ āĻāĻ•āϟāĻŋ 10 āϏāĻ‚āĻ–ā§āϝāĻžāϰ āφāϞāĻĢāĻžāύāĻžāĻŽā§āϰāĻŋāĻ• āϏāĻ‚āĻ–ā§āϝāĻž āϝāĻž āĻĢāĻ°ā§āĻŽ 49 āĻŦāĻŋ āϤ⧇ āφāĻŦ⧇āĻĻāύ āĻ•āϰāĻžāϰ āĻĒāϰ⧇ āφāϝāĻŧāĻ•āϰ āĻŦāĻŋāĻ­āĻžāĻ— āĻĻā§āĻŦāĻžāϰāĻž āϏāϰāĻŦāϰāĻžāĻš āĻ•āϰāĻž āĻšāϝāĻŧāĨ¤ Ø§ŲˆØą āϕ⧀āĻ­āĻžāĻŦ⧇ āĻŸā§āϝāĻžāύ āĻĒā§āϰāϝāĻŧā§‹āĻ— āĻ•āϰāĻž āϝ⧇āϤ⧇ āĻĒāĻžāϰ⧇? Ø§ŲˆØą āĻŸā§āϝāĻžāύ⧇āϰ āφāĻŦ⧇āĻĻāύāϗ⧁āϞāĻŋ āĻ…āύāϞāĻžāχāύ⧇ www.tin-nsdl.com āĻ āϜāĻŽāĻž āĻĻ⧇āĻ“āϝāĻŧāĻž āϝ⧇āϤ⧇ āĻĒāĻžāϰ⧇ āĻŦāĻž āĻāύāĻāϏāĻĄāĻŋāĻāϞ⧇āϰ āϟāĻŋāύ āϏ⧁āĻŦāĻŋāϧāĻžāϕ⧇āĻ¨ā§āĻĻā§āϰ āϕ⧇āĻ¨ā§āĻĻā§āϰ⧇ [āϟāĻŋāφāχāĻāύ āĻāĻĢāϏāĻŋ] āĻĢāĻŋāϜāĻŋāĻ•āĻžāϞ āĻĢāĻ°ā§āĻŽāĻ“ āϜāĻŽāĻž āĻĻ⧇āĻ“āϝāĻŧāĻž āϝ⧇āϤ⧇ āĻĒāĻžāϰ⧇āĨ¤ Ø§ŲˆØą Ø§ŲˆØą āϟāĻŋāĻĄāĻŋāĻāϏ āϰāĻŋāϟāĻžāĻ°ā§āύ āĻŦāĻž āϚāĻžāϞāĻžāύ āĻĻāĻžāĻ–āĻŋāϞ⧇āϰ āϜāĻ¨ā§āϝ āĻ•āĻŋ āĻŸā§āϝāĻžāύ āĻŦāĻžāĻ§ā§āϝāϤāĻžāĻŽā§‚āϞāĻ•? Ø§ŲˆØą āĻĢāĻ°ā§āĻŽ 24Q, 26Q, 27Q, 27EQ āχāĻ¤ā§āϝāĻžāĻĻāĻŋ āĻŦāĻŋāĻ­āĻŋāĻ¨ā§āύ āϟāĻŋāĻĄāĻŋāĻāϏ āϰāĻŋāϟāĻžāĻ°ā§āύ āĻĻāĻžāĻ–āĻŋāϞ⧇āϰ āϏāĻŽāϝāĻŧ āϟāĻŋāĻāύāϕ⧇ āωāĻĻā§āϧ⧃āϤāĻŋ āĻ•āϰāĻž āĻŦāĻžāĻ§ā§āϝāϤāĻžāĻŽā§‚āϞāĻ• is Ø§ŲˆØą āĻāĻ›āĻžāĻĄāĻŧāĻžāĻ“, āϟāĻŋāĻāύ āύāĻŽā§āĻŦāϰ āĻ›āĻžāĻĄāĻŧāĻž āϟāĻŋāĻĄāĻŋāĻāϏ āĻĒ⧇āĻŽā§‡āĻ¨ā§āϟ āĻ•āϰāĻž āϝāĻžāĻŦ⧇ āύāĻžāĨ¤ āϚāĻžāϞāĻžāύ āĻĻ⧇āĻ“āϝāĻŧāĻžāϰ āϜāĻ¨ā§āϝ āϚāϞāύāϟāĻŋāϤ⧇ āϟāĻŋāĻāĻāύ āĻĨāĻžāĻ•āĻž āωāϚāĻŋāϤāĨ¤ Ø§ŲˆØą āĻŸā§āϝāĻžāύ āφāĻŦ⧇āĻĻāύ āĻ•āϰāĻžāϰ āϜāĻ¨ā§āϝ āĻĒā§āϰāϝāĻŧā§‹āϜāύ⧀āϝāĻŧ āĻ•āĻžāĻ—āϜāĻĒāĻ¤ā§āϰāϗ⧁āϞāĻŋ āϕ⧀ āϕ⧀? Ø§ŲˆØą āĻŦāĻ°ā§āϤāĻŽāĻžāύ⧇, āϟāĻŋāĻāύ āφāĻŦ⧇āĻĻāύ⧇āϰ āϏāĻžāĻĨ⧇ āϕ⧋āύāĻ“ āύāĻĨāĻŋ āϏāĻ‚āϝ⧁āĻ•ā§āϤ āĻ•āϰāĻžāϰ āĻĻāϰāĻ•āĻžāϰ āύ⧇āχāĨ¤ āύāĻžāĻŽ, āĻ āĻŋāĻ•āĻžāύāĻž, āĻĒā§āϝāĻžāύ, āĻŽā§‹āĻŦāĻžāχāϞ āĻāĻŦāĻ‚ āχ-āĻŽā§‡āχāϞ āφāχāĻĄāĻŋ āχāĻ¤ā§āϝāĻžāĻĻāĻŋāϰ āĻŽāϤ⧋ āφāĻŦ⧇āĻĻāύāĻ•āĻžāϰ⧀āϰ āĻŦā§āϝāĻ•ā§āϤāĻŋāĻ—āϤ āĻŦāĻŋāĻŦāϰāĻŖ āϕ⧇āĻŦāϞ āĻĒā§āϰāϝāĻŧā§‹āϜāύāĨ¤ āĻĢāĻ°ā§āĻŽāϟāĻŋ āφāĻŦ⧇āĻĻāύāĻ•āĻžāϰ⧀āϕ⧇ āĻļāĻžāϰ⧀āϰāĻŋāĻ•āĻ­āĻžāĻŦ⧇ āĻ¸ā§āĻŦāĻžāĻ•ā§āώāϰ āĻ•āϰāϤ⧇ āĻšāĻŦ⧇āĨ¤ āĻ…āύāϞāĻžāχāύ⧇ āφāĻŦ⧇āĻĻāύ⧇āϰ āĻ•ā§āώ⧇āĻ¤ā§āϰ⧇āĻ“ āĻ…āύāϞāĻžāχāύ⧇ āĻĢāĻ°ā§āĻŽ āĻĒā§‚āϰāϪ⧇āϰ āĻĒāϰ⧇ āĻāĻŦāĻ‚ āĻ…āĻ°ā§āĻĨ āĻĒā§āϰāĻĻāĻžāύ⧇āϰ āĻĒāϰ⧇, āĻŽā§āĻĻā§āϰāĻŋāϤ āĻĢāĻ°ā§āĻŽāϟāĻŋ āĻļāĻžāϰ⧀āϰāĻŋāĻ•āĻ­āĻžāĻŦ⧇ āĻ¸ā§āĻŦāĻžāĻ•ā§āώāϰ āĻ•āϰāϤ⧇ āĻšāĻŦ⧇ āĻāĻŦāĻ‚ āĻĒ⧁āύ⧇āϤ⧇ āϟāĻŋāφāχāĻāύ āϕ⧇āĻ¨ā§āĻĻā§āϰ⧇ āϜāĻŽāĻž āĻĻāĻŋāϤ⧇ āĻšāĻŦ⧇āĨ¤ āĻāϟāĻŋ āĻĄāĻžāĻ• āĻŦāĻž āϕ⧁āϰāĻŋāϝāĻŧāĻžāϰ⧇āϰ āĻŽāĻžāĻ§ā§āϝāĻŽā§‡ āĻĒāĻžāĻ āĻžāύ⧋ āϝ⧇āϤ⧇ āĻĒāĻžāϰ⧇āĨ¤ Ø§ŲˆØą āϏāĻžāϧāĻžāϰāĻŖāϤ āĻ•āϤ āĻĻāĻŋāύ āĻŸā§āϝāĻžāύ āĻŦāϰāĻžāĻĻā§āĻĻ āĻ•āϰāĻž āĻšāϝāĻŧ? āĻ…ā§āϝāĻžāĻĒā§āϞāĻŋāϕ⧇āĻļāύāϟāĻŋ āϏāĻŽā§āĻĒā§‚āĻ°ā§āĻŖ āĻšāϞ⧇, āϟāĻŋāĻāύ āϏāĻžāϧāĻžāϰāĻŖāϤ āφāĻŦ⧇āĻĻāύ āϜāĻŽāĻž āĻĻ⧇āĻ“āϝāĻŧāĻžāϰ 10 āĻĻāĻŋāύ⧇āϰ āĻŽāĻ§ā§āϝ⧇ āĻŦāϰāĻžāĻĻā§āĻĻ āĻĻ⧇āĻ“āϝāĻŧāĻž āĻšāϝāĻŧāĨ¤ āĻŸā§āϝāĻžāύ āφāĻŦ⧇āĻĻāύ⧇āϰ āĻ¸ā§āĻĨāĻŋāϤāĻŋ www.tin-nsdl.com āĻāĻ“ āĻĒāϰ⧀āĻ•ā§āώāĻž āĻ•āϰāĻž āϝāĻžāϝāĻŧāĨ¤ āĻŸā§āϝāĻžāύ āϜāĻŽāĻž āĻĻ⧇āĻ“āϝāĻŧāĻžāϰ āϜāĻ¨ā§āϝ āĻ•āĻŋ āĻĢāĻŋ āφāϛ⧇? Ø§ŲˆØą āϏāϰāĻ•āĻžāϰ āĻŸā§āϝāĻžāύ āφāĻŦ⧇āĻĻāύ⧇āϰ āϜāĻ¨ā§āϝ āĻĢāĻŋ .6.6 / - āϟāĻžāĻ•āĻžāĨ¤ āϤāĻŦ⧇, āφāĻĒāύāĻŋ āϝāĻĻāĻŋ āφāĻŽāĻžāĻĻ⧇āϰ āĻĒāϰāĻŋāώ⧇āĻŦāĻžāϗ⧁āϞāĻŋ āωāĻĒāĻ­ā§‹āĻ— āĻ•āϰāϤ⧇ āϚāĻžāύ āϤāĻŦ⧇ āφāĻŽāĻžāĻĻ⧇āϰ āϚāĻžāĻ°ā§āϜ āĻšāĻŦ⧇ ā§Šā§¯ā§¯ / - āϟāĻžāĻ•āĻžāĨ¤ āĻŸā§āϝāĻžāύ⧇āϰ āĻŦāĻŋāĻŦāϰāĻŖāϗ⧁āϞāĻŋ āϏāĻ‚āĻļā§‹āϧāύ āĻ•āϰāĻž āϝāĻžāϝāĻŧ? āĻšā§āϝāĻžāρ āĻāĻ•āϟāĻŋ āĻŸā§āϝāĻžāύ āϏāĻ‚āĻļā§‹āϧāύ āĻĢāĻ°ā§āĻŽāĻ“ āϰāϝāĻŧ⧇āϛ⧇ āϝāĻž āϟāĻŋāĻāĻāύ-āϤ⧇ āĻŦāĻŋāĻŦāϰāĻŖ āĻĒāϰāĻŋāĻŦāĻ°ā§āϤāύ āĻ•āϰāϤ⧇ āĻĻāĻžāϝāĻŧ⧇āϰ āĻ•āϰāĻž āϝ⧇āϤ⧇ āĻĒāĻžāϰ⧇ (āϝāĻĻāĻŋ āĻ•āĻŋāϛ⧁ āĻ¤ā§āϰ⧁āϟāĻŋ āĻĨāĻžāϕ⧇ āϝāĻž āϏāĻ‚āĻļā§‹āϧāύ āĻ•āϰāϤ⧇ āĻšāϝāĻŧ) Ø§ŲˆØą TAN Registration TAN is required for quoting while filing TDS/TCS/Annual Information Returns, payment challans, and certificates. If this ten-digit alphanumeric number is not quoted, TIN facilitation centers will not accept the filed returns. In this article, we will explain, How to know the TAN number TAN registration process at TRACES and Income Tax. How To Know the TAN Number? TAN number is issued by the Income Tax Department of India to all individuals collecting or deducting tax. It is necessary to quote TAN on all TDS or TCS returns under section 203A of the Income Tax Act, 1961. Below is a step-by-step guide on how you can know your TAN number! Prerequisites: Registered mobile number Deductor TAN or Deductor Name Deductor State Visit the official Income Tax website , and under quick links, click on the “Know Your TAN” option. 2. Then, the below screen will appear, where you are required to enter all the mandatory details. After mentioning all the details, click on “Continue”. 3. Finally, an OTP will be sent to your mobile number which you are required to enter and click on the “validate” button. 4. Once the OTP validation is completed, all the TAN details will be shown. Step-by-Step Guide on Registering TAN on the TRACES Portal Open the official TRACES portal and click on the “Continue” button. 2. On the title bar, click on deductor, and then “Register as New user.” 3. The below screen will appear; here, you have to enter TAN details as per details from "Know Your Tan." Then, click on “Proceed.” 4. After the successful confirmation, an activation link will be sent to your mail along with two different activation codes to the registered mail id and mobile number. 5. Open the activation link and enter the User ID + both Activation Codes. 6. Click on the activation link within 48 hours; otherwise, it will get deactivated, and you’ll be required to register again. Finally, the TAN registration process is completed, and deductors can now log in through their user ID and password generated. Step-by-Step Guide on Registering TAN on The Income Tax Portal Prerequisites For TAN Registration Active and valid TAN PAN of the principal contact (registered on the IT portal) Visit the official income tax e-filing portal and click on “Register.” 2. After clicking "Register," you'll be prompted to select your category. Choose "Others" from the options provided. Then, under the category dropdown menu, select "Tax Deductor and Collector." 3. Enter your TAN number in the designated field and click on the "Validate" button. 4. Depending on your TAN's status, you'll encounter different situations: Situation I) If your TAN is already registered on the TRACES website and a request for registration on the e-filing portal is made, simply click on "Continue" to view the pre-filled details. Double-check all the details and click on ‘Continue’. Situation II) If your TAN is not registered on TRACES and the request for registration on the e-filing portal has not been made, you must register on TRACES first (as explained above). Upon successful registration, you'll be directed back to the e-filing portal. Fill in your basic details and click on "Continue." Situation III) If the TAN is already available in the database and the registration request is previously raised and pending for approval. In such a situation, an error message will appear, and you can withdraw the process. 5. Enter all details of the individual collecting tax or making payments, and click Continue. 6. Fill in all the contact details, such as postal address, registered mobile number, and email ID. Click on "Continue" to proceed. 7. Now, two different OTPs will be sent to both the primary mobile number and email ID. Enter both of them and click “Continue.” 8. Review all the details. If any corrections are necessary, you can edit them in this step. Then click ‘Confirm.’ 9. Finally, you'll need to set a password for your e-filing account. Enter in both the "Set Password" and "Confirm Password" text boxes. Upon successful registration, you'll receive a confirmation message along with a transaction ID. Make sure to keep a note of this transaction ID for future reference. How Can KarrTax Help You With TAN Registration? At KarrTax, our experts will get our TAN registration done smoothly and without any headaches. Most importantly, we want to keep it affordable for businesses of all sizes; that’s why we charge a bare minimum amount, i.e., ₹399. On average, the process completion will take 1 to 2 business days. With KarrTax, you can be sure your TAN registration is done right. So, what are you waiting for? Get started here . Frequently Asked Questions (FAQs) 1.What is TRACES, and who is eligible to register on this platform? TRACES is the Income Tax Department’s web portal, particularly used for TDS administration. The following entities can register on this platform. Deductor Taxpayer PAO 2.What are the charges for your TAN registration process? Our TAN registration process charges are ₹399. Click here to start the procedure. 3.What is the purpose of TAN registration? TAN registration facilitates the deduction or collection of tax at source as per the provisions of the Income Tax Act. It helps in identifying deductors/collectors, tracking tax-related transactions, and ensuring compliance with tax laws. 4.How long does it take to get a TAN after applying? The processing time for TAN registration can vary. Usually, it takes 7-10 working days for TAN allotment by NSDL. However, the timeline may vary according to several factors, such as processing time, etc. 5.Is it mandatory to quote TAN on tax-related documents? Yes, it is mandatory to quote TAN on all tax-related documents, including TDS/TCS returns, challans, and certificates issued to deductees/collectees. Failure to do so may attract penalties under the tax laws. 6.What documents are required for TAN registration? Below are the required documents for TAN registration. Aadhar card PAN card Electricity bill of the individual or company Registration certificates 7.Is it possible to track the status of my TAN application? Absolutely, yes! Use your 14-digit unique acknowledgement number and send an SMS - NSDLTAN to 57575 or contact the TAN call centre at 020 – 27218080. āĻĢāĻ°ā§āĻŽ 49 āĻŦāĻŋ

  • 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.

  • FORM 24Q Download and File Income Tax Online | Karr Tax

    Streamline your TDS return process with Form 24Q. Ensure security and efficiency in tax filing with our user-friendly platform. FORM 24Q: Price List āϟāĻŋāĻĄāĻŋāĻāϏ āĻĢāĻ°ā§āĻŽ āĻĢ⧇āϰāϤ 24Q āĻ¸ā§āĻŸā§āϝāĻžāĻ¨ā§āĻĄāĻžāĻ°ā§āĻĄ ⧍,ā§Ļā§Ļā§Ļ āϟāĻžāĻ•āĻžāĨ¤ 1499 Chat with Expert Payment after work āĻāĻ–āύāχ āĻļ⧁āϰ⧁ āĻ•āϰ āĻĢāĻ°ā§āĻŽ 24 āĻ•āĻŋ FORM 24Q: FAQ Form 24Q- TDS Return On Salary Payment Employers have several responsibilities towards their employees who are working for their organization. One specific task is deducting a portion of an employee's salary for income tax, known as Tax Deducted at Source (TDS). To do this properly, employers need to fill out a form called Form 24Q. What is Form 24Q? Form 24Q is a specific type of TDS (Tax Deducted at Source) return form used in India. It is instrumental in reporting critical details related to salary payments and the TDS deductions from employee salaries. Now the question arises: Who can deduct TDS on salaries? TDS is deducted by employers who make salary payments to their employees. However, if the employee's total income is up to Rs. 5,00,000/- [under old regime] & Rs.7,00,000/- [under new regime], TDS is not required to be deducted. Specifically, the below entities are liable to deduct TDS on salaries: Companies and Organizations Private companies, government organizations, non-profit entities, and other institutions are responsible for deducting the TDS from the salaries they pay to their employees. Individuals Sometimes, individuals who are not employers but pay employees or professionals can also be responsible for deducting TDS on salaries. HUFs (Hindu Undivided Families) Hindu Undivided Families (HUFs), if they have individuals on their payroll and make salary payments to them. Partnership Firms Partnership firms that have employees on their payroll are also obligated to deduct TDS. What Is The TDS Rate On Salary? Income Rate Slab More than 10,00,000 30% More than 5,00,000 but less than 10,00,000 20% More than 2,50,000 but less than 5,00,000 5% Less than 2,50,000 Nil Essentials For Filling Form 24Q Details of Challan: Number Date Amount Details of Employee: PAN Number Other Important Income details Form 24Q Classification Annexure-I This section of Form 24Q contains the deductor, deductees, and challan details. Annexure I is filed for all four quarters of the financial year. Contents: Annexure I Challan Details: Serial number Deposit date Branch’s BSR code The total amount of TDS that needs to be distributed among the deductees. Deductees Details: Employee reference number (if available) PAN (Permanent Account Number) Employee name Payment date Paid amount TDS amount TDS section code EC (Education Cess) Annexure-II Annexure II provides a comprehensive breakdown of an employee's salary, including details of any deductions that the employee can claim. It must be furnished and submitted in the financial year's fourth quarter (i.e., January to March). Interest Rates On Form 24Q As per Section 201 of the Income Tax Act of 1961, below are the interest rates applicable for late deposit of TDS on salary. If an employer fails to deduct TDS on salary, they may be liable to pay interest at 1% per month from the deduction date to the due date. If the TDS is deducted but not deposited on time, the employer may be liable to pay interest at a rate of 1.5% per month from the deduction date to the payment date. Due Date For Form 24Q Penalties Attached With Form 24Q Quarter Number Quarter Period Due Date 1st Quarter April to June 31st July 2nd Quarter July to September 31st October 3rd Qurter October to December 31st July 4th Quarter January to March 31sr May Form 24Q is filed every quarter. That’s why employers must adhere to the specified due dates for each quarter. However, a penalty will be levied if the employer fails to file Form 24Q within the due date prescribed by the Income Tax Department . Under Section 234E, the penalty for late filing of TDS returns was typically Rs. 200 per day. It will be charged till the return is filed. If there are discrepancies or incorrect details in Form 24Q, the Income Tax Department may impose a penalty. This may range from a minimum of Rs. 10,000 to a maximum of the tax-deductible amount. Important Points To Remember When Filling Form 24Q Ensure that the details of all employees for whom TDS has been deducted are correct. With that being said above, Form 24Q is filed quarterly. Check the due dates for each quarter and file the form accordingly because late filing can result in penalties. If you discover any errors in a filed form, a revised return can be filed to rectify the mistakes. If you need clarification on any aspect of Form 24Q, consider seeking guidance from Karr Tax. Our experts specialize in all kinds of TDS matters. Records of all TDS deductions, challans, and filed Form 24Q returns should be maintained properly. These records may be required for audit or verification purposes. Form 24Q is a crucial component of TDS (Tax Deducted at Source) returns in India, primarily used for reporting TDS on salaries. To file Form 24Q TDS returns online, follow the prescribed procedures and deadlines. It's essential to understand the distinctions between Form 24Q and Form 26Q , as they serve different purposes in TDS reporting. Missing the due date for Form 24Q filing can result in penalties, so stay updated on the deadlines. You can download Form 24Q and other relevant TDS return forms from official sources. Form 24Q plays a significant role in income tax compliance, particularly for employers deducting TDS from employee salaries. Make sure to file Form 24Q accurately and on time to avoid issues with your TDS obligations. ! 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āφāĻŽāϰāĻž āϕ⧋āύāĻ“ āϏāĻŽāĻžāϧāĻžāύ āϖ⧁āρāĻœā§‡ āĻĒāĻžāĻ“āϝāĻŧāĻžāϰ āĻšā§‡āĻˇā§āϟāĻž āĻ•āϰāϤ⧇ āĻĒāĻžāϰāĻŋāĨ¤ āĻāχ āĻļāĻ°ā§āϤāĻžāĻĻāĻŋ āϏāĻŽāĻ¸ā§āϤ āĻĻāĻ°ā§āĻļāύāĻžāĻ°ā§āĻĨā§€, āĻŦā§āϝāĻŦāĻšāĻžāϰāĻ•āĻžāϰ⧀ āĻāĻŦāĻ‚ āĻĒāϰāĻŋāώ⧇āĻŦāĻžāϤ⧇ āĻ…ā§āϝāĻžāĻ•ā§āϏ⧇āϏ āĻŦāĻž āĻŦā§āϝāĻŦāĻšāĻžāϰ āĻ•āϰāϤ⧇ āχāĻšā§āϛ⧁āĻ• āĻ…āĻ¨ā§āϝāĻĻ⧇āϰ āϜāĻ¨ā§āϝ āĻĒā§āϰāϝ⧋āĻœā§āϝāĨ¤ 2. āϝ⧋āĻ—āĻžāϝ⧋āĻ— āφāĻŽāĻžāĻĻ⧇āϰ āĻĒāϰāĻŋāώ⧇āĻŦāĻž āĻŦā§āϝāĻŦāĻšāĻžāϰ āĻ•āϰ⧇, āφāĻĒāύāĻŋ āύāĻŋāωāϜāϞ⧇āϟāĻžāϰ, āĻŦāĻŋāĻĒāĻŖāύ āĻŦāĻž āĻĒā§āϰāϚāĻžāϰāĻŽā§‚āϞāĻ• āωāĻĒāĻ•āϰāĻŖ āĻāĻŦāĻ‚ āφāĻŽāϰāĻž āĻĒā§āϰ⧇āϰāĻŖ āĻ•āϰāϤ⧇ āĻĒāĻžāϰāĻŋ āĻāĻŽāύ āĻ…āĻ¨ā§āϝāĻžāĻ¨ā§āϝ āϤāĻĨā§āϝ⧇āϰ āϏāĻžāĻŦāĻ¸ā§āĻ•ā§āϰāĻžāχāĻŦ āĻ•āϰāϤ⧇ āϏāĻŽā§āĻŽāϤ āĻšāύāĨ¤ āϝāĻžāχāĻšā§‹āĻ•, āφāĻĒāύāĻŋ āφāĻŽāĻžāĻĻ⧇āϰ āĻĨ⧇āϕ⧇ āĻāχ āĻŦāĻž āϝ⧇ āϕ⧋āύāĻ“ āϝ⧋āĻ—āĻžāϝ⧋āĻ— āĻ—ā§āϰāĻšāϪ⧇āϰ āĻ…āĻĒāϏāĻžāϰāĻŖ āĻ•āϰāϤ⧇ āĻĒāĻžāϰ⧇āύ āϏāĻžāĻŦāĻ¸ā§āĻ•ā§āϰāĻžāχāĻŦ āϞāĻŋāĻ™ā§āĻ•āϟāĻŋ āĻ…āύ⧁āϏāϰāĻŖ āĻ•āϰ⧇ āĻŦāĻž āĻ…āύāϞāĻžāχāύ⧇āĻĄāĻŋāϝāĻŧāĻžāĻŸā§‡āĻ•ā§āϏāĻĢāĻŋāϞāĻŋāĻ‚āϏ@gmail.com āĻ āχāĻŽā§‡āϞ āĻ•āϰ⧇āĨ¤ 3. āĻ•ā§āϰāϝāĻŧ āφāĻĒāύāĻŋ āϝāĻĻāĻŋ āĻĒāϰāĻŋāώ⧇āĻŦāĻžāϰ ("āĻ•ā§āϰāϝāĻŧ") āĻāϰ āĻŽāĻžāĻ§ā§āϝāĻŽā§‡ āωāĻĒāϞāĻŦā§āϧ āϝ⧇ āϕ⧋āύāĻ“ āĻĒāϰāĻŋāώ⧇āĻŦāĻž āĻ•ā§āϰāϝāĻŧ āĻ•āϰāϤ⧇ āϚāĻžāύ āϤāĻŦ⧇ āφāĻĒāύāĻžāϕ⧇ āφāĻĒāύāĻžāϰ āĻ•ā§āϰ⧇āĻĄāĻŋāϟ āĻŦāĻž āĻĄā§‡āĻŦāĻŋāϟ āĻ•āĻžāĻ°ā§āĻĄ āύāĻŽā§āĻŦāϰ, āφāĻĒāύāĻžāϰ āĻ•āĻžāĻ°ā§āĻĄā§‡āϰ āĻŽā§‡āϝāĻŧāĻžāĻĻā§‹āĻ¤ā§āϤ⧀āĻ•āϰāϪ⧇āϰ āϤāĻžāϰāĻŋāĻ– āϏāĻš āφāĻĒāύāĻžāϰ āĻ•ā§āϰāϝāĻŧ⧇āϰ āϏāĻžāĻĨ⧇ āϏāĻŽā§āĻĒāĻ°ā§āĻ•āĻŋāϤ āĻ•āĻŋāϛ⧁ āϤāĻĨā§āϝ āϏāϰāĻŦāϰāĻžāĻš āĻ•āϰāϤ⧇ āĻŦāϞāĻž āĻšāϤ⧇ āĻĒāĻžāϰ⧇ āĻŦāĻŋāϞāĻŋāĻ‚ āĻ āĻŋāĻ•āĻžāύāĻž āĻāĻŦāĻ‚ āφāĻĒāύāĻžāϰ āĻļāĻŋāĻĒāĻŋāĻ‚āϝāĻŧ⧇āϰ āϤāĻĨā§āϝāĨ¤ āφāĻĒāύāĻŋ āĻĒā§āϰāϤāĻŋāύāĻŋāϧāĻŋāĻ¤ā§āĻŦ āĻ•āϰ⧇āύ āĻāĻŦāĻ‚ āĻ“āϝāĻŧā§āϝāĻžāϰ⧇āĻ¨ā§āϟ āĻ•āϰ⧇āύ āϝ⧇: (i) āφāĻĒāύāĻžāϰ āϕ⧋āύāĻ“ āĻ•ā§āϰāϝāĻŧ⧇āϰ āϏāĻžāĻĨ⧇ āϏāĻŽā§āĻĒāĻ°ā§āĻ•āĻŋāϤ āϕ⧋āύāĻ“ āĻ•āĻžāĻ°ā§āĻĄ (āϗ⧁āϞāĻŋ) āĻŦāĻž āĻ…āĻ¨ā§āϝāĻžāĻ¨ā§āϝ āĻ…āĻ°ā§āĻĨāĻĒā§āϰāĻĻāĻžāύ⧇āϰ āĻĒāĻĻā§āϧāϤāĻŋ (āϗ⧁āϞāĻŋ) āĻŦā§āϝāĻŦāĻšāĻžāϰ āĻ•āϰāĻžāϰ āφāχāύ⧀ āĻ…āϧāĻŋāĻ•āĻžāϰ āϰāϝāĻŧ⧇āϛ⧇; āĻāĻŦāĻ‚ āĻāϟāĻŋ (ii) āφāĻĒāύāĻŋ āφāĻŽāĻžāĻĻ⧇āϰ āϏāϰāĻŦāϰāĻžāĻšāĻŋāϤ āϤāĻĨā§āϝ āϏāĻ¤ā§āϝ, āϏāĻ āĻŋāĻ• āĻāĻŦāĻ‚ āϏāĻŽā§āĻĒā§‚āĻ°ā§āĻŖāĨ¤ āĻ…āĻ°ā§āĻĨ āĻĒā§āϰāĻĻāĻžāύ⧇āϰ āϏ⧁āĻŦāĻŋāϧāĻžāĻ°ā§āĻĨ⧇ āĻāĻŦāĻ‚ āĻ•ā§āϰāϝāĻŧ⧇āϰ āϏāĻŽāĻžāĻĒā§āϤāĻŋāϰ āωāĻĻā§āĻĻ⧇āĻļā§āϝ⧇ āφāĻŽāϰāĻž āϤ⧃āϤ⧀āϝāĻŧ āĻĒāĻ•ā§āώ⧇āϰ āĻĒāϰāĻŋāώ⧇āĻŦāĻžāϗ⧁āϞāĻŋ āĻŦā§āϝāĻŦāĻšāĻžāϰ āĻ•āϰāϤ⧇ āĻĒāĻžāϰāĻŋāĨ¤ āφāĻĒāύāĻžāϰ āϤāĻĨā§āϝ āϜāĻŽāĻž āĻĻ⧇āĻ“āϝāĻŧāĻžāϰ āĻŽāĻžāĻ§ā§āϝāĻŽā§‡, āφāĻĒāύāĻŋ āφāĻŽāĻžāĻĻ⧇āϰ āĻ—ā§‹āĻĒāύ⧀āϝāĻŧāϤāĻž āύ⧀āϤāĻŋ āϏāĻžāĻĒ⧇āĻ•ā§āώ⧇ āĻāχ āϤ⧃āϤ⧀āϝāĻŧ āĻĒāĻ•ā§āώāϗ⧁āϞāĻŋāϤ⧇ āϤāĻĨā§āϝ āϏāϰāĻŦāϰāĻžāĻš āĻ•āϰāĻžāϰ āĻ…āϧāĻŋāĻ•āĻžāϰ āĻŽāĻžā§āϜ⧁āϰ āĻ•āϰ⧇āύāĨ¤ āĻĒāϰāĻŋāώ⧇āĻŦāĻžāϰ āϏāĻšāϜāϞāĻ­ā§āϝāϤāĻž, āĻĒāϰāĻŋāώ⧇āĻŦāĻžāϰ āĻŦāĻŋāĻŦāϰāĻŖ āĻŦāĻž āĻĻāĻžāĻŽā§‡āϰ āĻ¤ā§āϰ⧁āϟāĻŋ, āφāĻĒāύāĻžāϰ āφāĻĻ⧇āĻļ⧇ āĻ¤ā§āϰ⧁āϟāĻŋ āĻŦāĻž āĻ…āĻ¨ā§āϝāĻžāĻ¨ā§āϝ āĻ•āĻžāϰāϪ⧇ āĻ…āĻ¨ā§āϤāĻ°ā§āϭ⧁āĻ•ā§āϤ āϰāϝāĻŧ⧇āϛ⧇ āĻāĻŽāύ āĻ•āĻžāϰāϪ⧇ āϏ⧀āĻŽāĻžāĻŦāĻĻā§āϧ āύāϝāĻŧ: āϤāĻŦ⧇ āφāĻŽāĻžāĻĻ⧇āϰ āϤāĻ¤ā§āĻ•āĻžāϞ⧀āύ āĻ…āĻ°ā§āĻĄāĻžāϰ āĻŦāĻžāϤāĻŋāϞ āĻŦāĻž āĻŦāĻžāϤāĻŋāϞ āĻ•āϰāĻžāϰ āĻ…āϧāĻŋāĻ•āĻžāϰ āφāĻŽāϰāĻž āϏāĻ‚āϰāĻ•ā§āώāĻŖ āĻ•āϰāĻŋāĨ¤ āϜāĻžāϞāĻŋāϝāĻŧāĻžāϤāĻŋ āĻŦāĻž āĻ…āύāύ⧁āĻŽā§‹āĻĻāĻŋāϤ āĻŦāĻž āĻ…āĻŦ⧈āϧ āϞ⧇āύāĻĻ⧇āύ āϏāĻ¨ā§āĻĻ⧇āĻš āĻšāϞ⧇ āφāĻŽāϰāĻž āφāĻĒāύāĻžāϰ āφāĻĻ⧇āĻļ āĻĒā§āϰāĻ¤ā§āϝāĻžāĻ–ā§āϝāĻžāύ āĻŦāĻž āĻŦāĻžāϤāĻŋāϞ āĻ•āϰāĻžāϰ āĻ…āϧāĻŋāĻ•āĻžāϰ āϏāĻ‚āϰāĻ•ā§āώāĻŖ āĻ•āϰāĻŋāĨ¤ ā§Ē. āĻĒā§āϰāϤāĻŋāϝ⧋āĻ—āĻŋāϤāĻž, āϏ⧁āχāĻĒāĻ¸ā§āĻŸā§‡āĻ• āĻāĻŦāĻ‚ āĻĒā§āϰāϚāĻžāϰ āĻĒāϰāĻŋāώ⧇āĻŦāĻžāϰ āĻŽāĻžāĻ§ā§āϝāĻŽā§‡ āωāĻĒāϞāĻŦā§āϧ āϝ⧇ āϕ⧋āύāĻ“ āĻĒā§āϰāϤāĻŋāϝ⧋āĻ—āĻŋāϤāĻž, āϏ⧁āχāĻĒāĻ¸ā§āĻŸā§‡āĻ• āĻŦāĻž āĻ…āĻ¨ā§āϝāĻžāĻ¨ā§āϝ āĻĒā§āϰāϚāĻžāϰ (āϏāĻŽā§āĻŽāĻŋāϞāĻŋāϤāĻ­āĻžāĻŦ⧇, "āĻĒā§āϰāϚāĻžāϰ") āĻāχ āĻŦāĻŋāϧāĻŋ āĻĻā§āĻŦāĻžāϰāĻž āύāĻŋāϝāĻŧāĻ¨ā§āĻ¤ā§āϰāĻŋāϤ āĻšāϤ⧇ āĻĒāĻžāϰ⧇ āϝāĻž āĻĒāϰāĻŋāώ⧇āĻŦāĻžāϰ āĻļāĻ°ā§āϤāĻžāĻĻāĻŋ āĻĨ⧇āϕ⧇ āĻĒ⧃āĻĨāĻ•āĨ¤ āφāĻĒāύāĻŋ āϝāĻĻāĻŋ āϕ⧋āύāĻ“ āĻĒā§āϰāϚāĻžāϰ⧇ āĻ…āĻ‚āĻļ āύ⧇āύ āϤāĻŦ⧇ āĻĻāϝāĻŧāĻž āĻ•āϰ⧇ āĻĒā§āϰāϝ⧋āĻœā§āϝ āĻŦāĻŋāϧāĻŋāϗ⧁āϞāĻŋāϰ āĻĒāĻžāĻļāĻžāĻĒāĻžāĻļāĻŋ āφāĻŽāĻžāĻĻ⧇āϰ āĻ—ā§‹āĻĒāύ⧀āϝāĻŧāϤāĻž āύ⧀āϤāĻŋ āĻĒāĻ°ā§āϝāĻžāϞ⧋āϚāύāĻž āĻ•āϰ⧁āύāĨ¤ āϝāĻĻāĻŋ āĻĒāĻĻā§‹āĻ¨ā§āύāϤāĻŋāϰ āύāĻŋāϝāĻŧāĻŽāϗ⧁āϞāĻŋ āĻāχ āĻĒāϰāĻŋāώ⧇āĻŦāĻžāϰ āĻļāĻ°ā§āϤāĻžāĻĻāĻŋāϗ⧁āϞāĻŋāϰ āϏāĻžāĻĨ⧇ āĻĻā§āĻŦāĻ¨ā§āĻĻā§āĻŦ āĻ•āϰ⧇ āϤāĻŦ⧇ āĻĒā§āϰāϚāĻžāϰ⧇āϰ āĻŦāĻŋāϧāĻŋāϗ⧁āϞāĻŋ āĻĒā§āϰāϝ⧋āĻœā§āϝ āĻšāĻŦ⧇āĨ¤ 5. āϰāĻŋāĻĢāĻžāĻ¨ā§āĻĄ āφāĻŽāϰāĻž āϚ⧁āĻ•ā§āϤāĻŋāϟāĻŋāϰ āĻŽā§‚āϞ āĻ•ā§āϰāϝāĻŧ⧇āϰ within āĻĻāĻŋāύ⧇āϰ āĻŽāĻ§ā§āϝ⧇ āϚ⧁āĻ•ā§āϤāĻŋāϰ āϜāĻ¨ā§āϝ āϰāĻŋāĻĢāĻžāĻ¨ā§āĻĄ āϜāĻžāϰāĻŋ āĻ•āϰāĻŋāĨ¤ āϤāĻŦ⧇ āφāĻŽāĻžāĻĻ⧇āϰ āϏāĻŽā§āĻĒāĻĻ āĻŦā§āϝāĻŦāĻšāĻžāϰ⧇āϰ āĻ•āĻžāϰāϪ⧇ 10% @ āĻŦāĻžāϤāĻŋāϞāĻ•āϰāϪ⧇āϰ āĻĢāĻŋ āϕ⧇āĻŸā§‡ āύ⧇āĻ“āϝāĻŧāĻž āĻšāĻŦ⧇ (āĻāĻŦāĻ‚ āϏāϰāĻ•āĻžāϰ⧀ āĻ•āϰ āχāĻ¤ā§āϝāĻžāĻĻāĻŋāĻ“ āϝāĻž āφāĻŽāϰāĻž āĻĒā§āϰāĻĻāĻžāύ āĻ•āϰ⧇āĻ›āĻŋ, āϝāĻĻāĻŋ āĻĨāĻžāϕ⧇) āχāĻ¤ā§āϝāĻžāĻĻāĻŋ to 6. āĻŦāĻŋāώāϝāĻŧāĻŦāĻ¸ā§āϤ⧁ āφāĻŽāĻžāĻĻ⧇āϰ āĻĒāϰāĻŋāώ⧇āĻŦāĻž āφāĻĒāύāĻžāϕ⧇ āĻĒā§‹āĻ¸ā§āϟ āĻ•āϰāϤ⧇, āϞāĻŋāĻ™ā§āĻ• āĻ•āϰāϤ⧇, āϏāĻžā§āϚāϝāĻŧ āĻ•āϰāϤ⧇, āĻ­āĻžāĻ— āĻ•āϰāϤ⧇ āĻāĻŦāĻ‚ āĻ…āĻ¨ā§āϝāĻĨāĻžāϝāĻŧ āĻ•āĻŋāϛ⧁ āύāĻŋāĻ°ā§āĻĻāĻŋāĻˇā§āϟ āϤāĻĨā§āϝ, āĻĒāĻžāĻ ā§āϝ, āĻ—ā§āϰāĻžāĻĢāĻŋāĻ•ā§āϏ, āĻ­āĻŋāĻĄāĻŋāĻ“ āĻŦāĻž āĻ…āĻ¨ā§āϝāĻžāĻ¨ā§āϝ āωāĻĒāĻžāĻĻāĻžāύ ("āϏāĻžāĻŽāĻ—ā§āϰ⧀") āωāĻĒāϞāĻ­ā§āϝ āĻ•āϰāϤ⧇ āĻĻ⧇āϝāĻŧāĨ¤ āφāĻĒāύāĻŋ āĻŦ⧈āϧāϤāĻž, āύāĻŋāĻ°ā§āĻ­āϰāϝ⧋āĻ—ā§āϝāϤāĻž āĻāĻŦāĻ‚ āϝāĻĨāĻžāϝāĻĨāϤāĻž āϏāĻš āϝ⧇ āĻĒāϰāĻŋāώ⧇āĻŦāĻžāϤ⧇ āĻŦāĻž āϏ⧇āĻŦāĻžāϰ āĻŽāĻžāĻ§ā§āϝāĻŽā§‡ āĻĒā§‹āĻ¸ā§āϟ āĻ•āϰ⧇āϛ⧇āύ āϏ⧇āχ āϏāĻžāĻŽāĻ—ā§āϰ⧀āϰ āϜāĻ¨ā§āϝ āφāĻĒāύāĻŋ āĻĻāĻžāϝāĻŧāĻŦāĻĻā§āϧāĨ¤ āĻĒāϰāĻŋāώ⧇āĻŦāĻžāĻĻāĻŋāϤ⧇ āĻŦāĻž āĻāϰ āĻŽāĻžāĻ§ā§āϝāĻŽā§‡ āϏāĻžāĻŽāĻ—ā§āϰ⧀ āĻĒā§‹āĻ¸ā§āϟ āĻ•āϰāĻžāϰ āĻŽāĻžāĻ§ā§āϝāĻŽā§‡ āφāĻĒāύāĻŋ āĻĒā§āϰāϤāĻŋāύāĻŋāϧāĻŋāĻ¤ā§āĻŦ āĻ•āϰ⧇āύ āĻāĻŦāĻ‚ āĻāϟāĻŋāϕ⧇ āύāĻŋāĻļā§āϚāĻŋāϤ āĻ•āϰ⧇āύ: (i) āϏāĻžāĻŽāĻ—ā§āϰ⧀ āφāĻĒāύāĻžāϰ (āĻāϟāĻŋāϰ āĻŽāĻžāϞāĻŋāĻ•āĻžāύāĻžāϧ⧀āύ) āĻāĻŦāĻ‚ / āĻ…āĻĨāĻŦāĻž āĻāχ āĻŦā§āϝāĻŦāĻšāĻžāϰ⧇āϰ āĻ…āϧāĻŋāĻ•āĻžāϰ āĻāĻŦāĻ‚ āφāĻŽāĻžāĻĻ⧇āϰ āĻāχ āĻļāĻ°ā§āϤāĻžāĻĻāĻŋāϤ⧇ āĻĒā§āϰāĻĻāĻ¤ā§āϤ āĻ…āϧāĻŋāĻ•āĻžāϰ āĻāĻŦāĻ‚ āϞāĻžāχāϏ⧇āĻ¨ā§āϏ āĻĻ⧇āĻ“āϝāĻŧāĻžāϰ āĻ…āϧāĻŋāĻ•āĻžāϰ āϰāϝāĻŧ⧇āϛ⧇ , āĻāĻŦāĻ‚ (ii) āĻĒāϰāĻŋāώ⧇āĻŦāĻžāϤ⧇ āĻŦāĻž āĻŽāĻžāĻ§ā§āϝāĻŽā§‡ āφāĻĒāύāĻžāϰ āϏāĻžāĻŽāĻ—ā§āϰ⧀ āĻĒā§‹āĻ¸ā§āϟ āĻ•āϰāĻž āĻ—ā§‹āĻĒāύ⧀āϝāĻŧāϤāĻž āĻ…āϧāĻŋāĻ•āĻžāϰ, āĻĒā§āϰāϚāĻžāϰ⧇āϰ āĻ…āϧāĻŋāĻ•āĻžāϰ, āĻ•āĻĒāĻŋāϰāĻžāχāϟ, āϚ⧁āĻ•ā§āϤāĻŋ āĻ…āϧāĻŋāĻ•āĻžāϰ āĻŦāĻž āϕ⧋āύāĻ“ āĻŦā§āϝāĻ•ā§āϤāĻŋ āĻŦāĻž āϏāĻ¤ā§āϤāĻžāϰ āĻ…āĻ¨ā§āϝ āϕ⧋āύāĻ“ āĻ…āϧāĻŋāĻ•āĻžāϰ āϞāĻ™ā§āϘāύ āĻ•āϰ⧇ āύāĻžāĨ¤ āφāĻŽāϰāĻž āĻ•āĻĒāĻŋāϰāĻžāχāĻŸā§‡āϰ āϞāĻ™ā§āϘāύāĻ•āĻžāϰ⧀ āĻŦāϞ⧇ āĻŽāύ⧇ āĻ•āϰ⧇ āϝ⧇ āĻ•āĻžāϰāĻ“āϰāĻ“ āĻ…ā§āϝāĻžāĻ•āĻžāωāĻ¨ā§āϟ āĻ–āĻžāϰāĻŋāϜ āĻ•āϰāĻžāϰ āĻ…āϧāĻŋāĻ•āĻžāϰ āϏāĻ‚āϰāĻ•ā§āώāĻŖ āĻ•āϰāĻŋāĨ¤ āφāĻĒāύāĻŋ āĻĒāϰāĻŋāώ⧇āĻŦāĻžāϤ⧇ āĻŦāĻž āĻŽāĻžāĻ§ā§āϝāĻŽā§‡ āϜāĻŽāĻž āĻĻ⧇āĻ“āϝāĻŧāĻž, āĻĒā§‹āĻ¸ā§āϟ āĻ•āϰāĻž āĻŦāĻž āĻĒā§āϰāĻĻāĻ°ā§āĻļāĻŋāϤ āϝ⧇ āϕ⧋āύāĻ“ āϏāĻžāĻŽāĻ—ā§āϰ⧀āϤ⧇ āφāĻĒāύāĻžāϰ āϝ⧇ āϕ⧋āύāĻ“ āĻāĻŦāĻ‚ āϏāĻŽāĻ¸ā§āϤ āĻ…āϧāĻŋāĻ•āĻžāϰ āĻŦāϜāĻžāϝāĻŧ āϰāĻžāϖ⧇āύ āĻāĻŦāĻ‚ āĻāχ āĻ…āϧāĻŋāĻ•āĻžāϰāϗ⧁āϞāĻŋ āϰāĻ•ā§āώāĻžāϰ āϜāĻ¨ā§āϝ āφāĻĒāύāĻŋ āĻĻāĻžāϝāĻŧāĻŦāĻĻā§āϧ responsible āφāĻŽāϰāĻž āϕ⧋āύāĻ“ āĻĻāĻžāϝāĻŧ āĻ—ā§āϰāĻšāĻŖ āĻ•āϰāĻŋ āύāĻž āĻāĻŦāĻ‚ āφāĻĒāύāĻŋ āĻŦāĻž āĻĒāϰāĻŋāώ⧇āĻŦāĻžāϤ⧇ āĻŦāĻž āĻŽāĻžāĻ§ā§āϝāĻŽā§‡ āϤ⧃āϤ⧀āϝāĻŧ āĻĒāĻ•ā§āώ⧇āϰ āϕ⧋āύāĻ“ āĻĒā§‹āĻ¸ā§āĻŸā§‡āϰ āĻŦāĻŋāώāϝāĻŧāĻŦāĻ¸ā§āϤ⧁āϰ āϜāĻ¨ā§āϝ āϕ⧋āύāĻ“ āĻĻāĻžāϝāĻŧāĻŦāĻĻā§āϧāϤāĻž āĻ—ā§āϰāĻšāĻŖ āĻ•āϰāĻŋ āύāĻžāĨ¤ āϤāĻŦ⧇ āĻĒāϰāĻŋāώ⧇āĻŦāĻžāϟāĻŋ āĻŦā§āϝāĻŦāĻšāĻžāϰ āĻ•āϰ⧇ āϏāĻžāĻŽāĻ—ā§āϰ⧀ āĻĒā§‹āĻ¸ā§āϟ āĻ•āϰ⧇ āφāĻĒāύāĻŋ āφāĻŽāĻžāĻĻ⧇āϰ āĻĒāϰāĻŋāώ⧇āĻŦāĻžāϤ⧇ āĻāĻŦāĻ‚ āĻāϰ āĻŽāĻžāĻ§ā§āϝāĻŽā§‡ āĻāχ āϜāĻžāϤ⧀āϝāĻŧ āϏāĻžāĻŽāĻ—ā§āϰ⧀ āĻŦā§āϝāĻŦāĻšāĻžāϰ, āϏāĻ‚āĻļā§‹āϧāύ, āĻĒā§āϰāĻ•āĻžāĻļā§āϝ āϏāĻŽā§āĻĒāĻžāĻĻāύ, āĻĒā§āϰāĻ•āĻžāĻļā§āϝ⧇ āĻĒā§āϰāĻĻāĻ°ā§āĻļāύ, āĻĒ⧁āύāϰ⧁āĻ¤ā§āĻĒāĻžāĻĻāύ āĻāĻŦāĻ‚ āĻŦāĻŋāϤāϰāĻŖ āĻ•āϰāĻžāϰ āĻ…āϧāĻŋāĻ•āĻžāϰ āĻāĻŦāĻ‚ āϞāĻžāχāϏ⧇āĻ¨ā§āϏ āĻĒā§āϰāĻĻāĻžāύ āĻ•āϰ⧇āύāĨ¤ āφāĻĒāύāĻŋ āϏāĻŽā§āĻŽāϤ āĻšāύ āϝ⧇ āĻāχ āϞāĻžāχāϏ⧇āĻ¨ā§āϏāϟāĻŋāϤ⧇ āφāĻĒāύāĻžāϰ āϏāĻžāĻŽāĻ—ā§āϰ⧀āϟāĻŋ āĻĒāϰāĻŋāώ⧇āĻŦāĻžāϰ āĻ…āĻ¨ā§āϝāĻžāĻ¨ā§āϝ āĻŦā§āϝāĻŦāĻšāĻžāϰāĻ•āĻžāϰ⧀āĻĻ⧇āϰ āĻ•āĻžāϛ⧇ āωāĻĒāϞāĻŦā§āϧ āĻ•āϰāĻžāϰ āĻ…āϧāĻŋāĻ•āĻžāϰ āϰāϝāĻŧ⧇āϛ⧇, āϝāĻžāϰāĻž āĻāχ āĻļāĻ°ā§āϤāĻžāĻĻāĻŋ āφāĻĒāύāĻžāϰ āĻŦāĻŋāώāϝāĻŧāĻŦāĻ¸ā§āϤ⧁ āĻŦā§āϝāĻŦāĻšāĻžāϰ āĻ•āϰāϤ⧇ āĻĒāĻžāϰ⧇āĨ¤ āĻ…āύāϞāĻžāχāύ⧇ āĻ­āĻžāϰāϤ āĻŸā§āϝāĻžāĻ•ā§āϏ āĻĢāĻžāχāϞāĻŋāĻ‚āϝāĻŧ⧇āϰ āĻŦā§āϝāĻŦāĻšāĻžāϰāĻ•āĻžāϰ⧀āϰ āĻĻā§āĻŦāĻžāϰāĻž āϏāϰāĻŦāϰāĻžāĻšāĻŋāϤ āϏāĻŽāĻ¸ā§āϤ āϏāĻžāĻŽāĻ—ā§āϰ⧀ āĻĒāĻ°ā§āϝāĻŦ⧇āĻ•ā§āώāĻŖ āĻāĻŦāĻ‚ āϏāĻŽā§āĻĒāĻžāĻĻāύāĻž āĻ•āϰāĻžāϰ āĻ…āϧāĻŋāĻ•āĻžāϰ āϰāϝāĻŧ⧇āϛ⧇ āϤāĻŦ⧇ āϤāĻžāϰ āĻŦāĻžāĻ§ā§āϝāĻŦāĻžāϧāĻ•āϤāĻž āύ⧇āχāĨ¤ āϤāĻĻāϤāĻŋāϰāĻŋāĻ•ā§āϤ, āĻāχ āĻĒāϰāĻŋāώ⧇āĻŦāĻžāĻĻāĻŋāϤ⧇ āĻŦāĻž āĻāϰ āĻŽāĻžāĻ§ā§āϝāĻŽā§‡ āĻĒāĻžāĻ“āϝāĻŧāĻž āϏāĻžāĻŽāĻ—ā§āϰ⧀ āĻš'āϞ āĻ…āύāϞāĻžāχāύ⧇ āĻ­āĻžāϰāϤ āĻŸā§āϝāĻžāĻ•ā§āϏ āĻĢāĻŋāϞāĻŋāĻ‚āϏ⧇āϰ āϏāĻŽā§āĻĒāĻ¤ā§āϤāĻŋ āĻŦāĻž āĻ…āύ⧁āĻŽāϤāĻŋ āϏāĻš āĻŦā§āϝāĻŦāĻšā§ƒāϤāĨ¤ āφāĻĒāύāĻŋ āφāĻŽāĻžāĻĻ⧇āϰ āĻ•āĻžāĻ› āĻĨ⧇āϕ⧇ āĻĒā§āϰāĻ•āĻžāĻļāĻŋāϤ āĻ…āĻ—ā§āϰāĻŋāĻŽ āϞāĻŋāĻ–āĻŋāϤ āĻ…āύ⧁āĻŽāϤāĻŋ āĻŦā§āϝāϤ⧀āϤ āĻŦāĻžāĻŖāĻŋāĻœā§āϝāĻŋāĻ• āωāĻĻā§āĻĻ⧇āĻļā§āϝ⧇ āĻŦāĻž āĻŦā§āϝāĻ•ā§āϤāĻŋāĻ—āϤ āϞāĻžāϭ⧇āϰ āϜāĻ¨ā§āϝ āϏāĻŽā§āĻĒā§‚āĻ°ā§āĻŖ āĻŦāĻž āφāĻ‚āĻļāĻŋāĻ•āĻ­āĻžāĻŦ⧇ āĻŦāϞāĻž āĻŦāĻŋāώāϝāĻŧāĻŦāĻ¸ā§āϤ⧁, āĻŦāĻŋāϤāϰāĻŖ, āϏāĻ‚āĻļā§‹āϧāύ, āĻĒā§āϰ⧇āϰāĻŖ, āĻĒ⧁āύāϰāĻžāϝāĻŧ āĻŦā§āϝāĻŦāĻšāĻžāϰ, āĻĄāĻžāωāύāϞ⧋āĻĄ, āĻĒ⧁āύāϰāĻžāϝāĻŧ āĻĒā§‹āĻ¸ā§āϟ, āĻ…āύ⧁āϞāĻŋāĻĒāĻŋ āĻŦāĻž āĻŦā§āϝāĻŦāĻšāĻžāϰ āĻ•āϰāϤ⧇ āĻĒāĻžāϰāĻŦ⧇āύ āύāĻžāĨ¤ 7. āύāĻŋāώāĻŋāĻĻā§āϧ āĻŦā§āϝāĻŦāĻšāĻžāϰ āφāĻĒāύāĻŋ āϕ⧇āĻŦāϞ āφāχāύ⧀ āωāĻĻā§āĻĻ⧇āĻļā§āϝ⧇ āĻāĻŦāĻ‚ āĻļāĻ°ā§āϤāĻžāĻĻāĻŋ āĻŽā§‡āύ⧇ āĻĒāϰāĻŋāώ⧇āĻŦāĻžāϟāĻŋ āĻŦā§āϝāĻŦāĻšāĻžāϰ āĻ•āϰāϤ⧇ āĻĒāĻžāϰ⧇āύāĨ¤ āφāĻĒāύāĻŋ āĻĒāϰāĻŋāώ⧇āĻŦāĻžāϟāĻŋ āĻŦā§āϝāĻŦāĻšāĻžāϰ āύāĻž āĻ•āϰāĻžāϰ āĻŦāĻŋāώāϝāĻŧ⧇ āϏāĻŽā§āĻŽāϤ āĻšāύ: 0.1āĨ¤ āϝ⧇ āϕ⧋āύāĻ“ āωāĻĒāĻžāϝāĻŧ⧇ āϝ⧇ āϕ⧋āύāĻ“ āĻĒā§āϰāϝ⧋āĻœā§āϝ āϜāĻžāϤ⧀āϝāĻŧ āĻŦāĻž āφāĻ¨ā§āϤāĻ°ā§āϜāĻžāϤāĻŋāĻ• āφāχāύ āĻŦāĻž āφāχāύāϕ⧇ āϞāĻ™ā§āϘāύ āĻ•āϰ⧇āĨ¤ ā§Ļ.⧍ āĻ…āĻĒā§āϰāĻžāĻĒā§āϤāĻŦāϝāĻŧāĻ¸ā§āĻ•āĻĻ⧇āϰ āĻ…āĻĒā§āϰāϝāĻŧā§‹āϜāύ⧀āϝāĻŧ āĻŦāĻŋāώāϝāĻŧāĻŦāĻ¸ā§āϤ⧁āϤ⧇ āĻŦāĻž āĻ…āĻ¨ā§āϝāĻĨāĻžāϝāĻŧ āĻĒā§āϰāĻ•āĻžāĻļ āĻ•āϰ⧇ āϕ⧋āύāĻ“āĻ­āĻžāĻŦ⧇āχ āϤāĻžāĻĻ⧇āϰ āĻļā§‹āώāĻŖ, āĻ•ā§āώāϤāĻŋ, āĻŦāĻž āĻļā§‹āώāĻŖ āĻŦāĻž āĻ•ā§āώāϤāĻŋ āĻ•āϰāĻžāϰ āĻšā§‡āĻˇā§āϟāĻž āĻ•āϰāĻžāϰ āωāĻĻā§āĻĻ⧇āĻļā§āϝ⧇āĨ¤ ā§Ļ.ā§Ļ āϕ⧋āύāĻ“ "āϜāĻžāĻ™ā§āĻ• āĻŽā§‡āϞ", "āĻšā§‡āχāύ āϞ⧇āϟāĻžāϰ," "āĻ¸ā§āĻĒā§āϝāĻžāĻŽ" āĻŦāĻž āĻ…āĻ¨ā§āϝ āϕ⧋āύāĻ“ āĻ…āύ⧁āϰ⧂āĻĒ āĻ…āύ⧁āϰ⧋āϧ āϏāĻš āϕ⧋āύāĻ“ āĻŦāĻŋāĻœā§āĻžāĻžāĻĒāύ āĻŦāĻž āĻĒā§āϰāϚāĻžāϰāĻŽā§‚āϞāĻ• āϏāĻžāĻŽāĻ—ā§āϰ⧀ āĻĒā§āϰ⧇āϰāĻŖ āĻŦāĻž āĻĒā§āϰ⧇āϰāĻŖ āϏāĻ‚āĻ—ā§āϰāĻš āĻ•āϰāϤ⧇āĨ¤ 0.4āĨ¤ āϕ⧋āύāĻ“ āϕ⧋āĻŽā§āĻĒāĻžāύāĻŋāϰ āĻ•āĻ°ā§āĻŽāϚāĻžāϰ⧀, āĻ…āĻ¨ā§āϝ āĻŦā§āϝāĻŦāĻšāĻžāϰāĻ•āĻžāϰ⧀, āĻŦāĻž āĻ…āĻ¨ā§āϝ āϕ⧋āύāĻ“ āĻŦā§āϝāĻ•ā§āϤāĻŋ āĻŦāĻž āϏāĻ¤ā§āϤāĻžāϕ⧇ āϕ⧋āĻŽā§āĻĒāĻžāύāĻŋāϰ āĻ›āĻĻā§āĻŽāĻŦ⧇āĻļ⧇ āĻŦāĻž āĻ›āĻĻā§āĻŽāĻŦ⧇āĻļ āϧāĻžāϰāĻŖ āĻ•āϰāĻžāϰ āĻšā§‡āĻˇā§āϟāĻž āĻ•āϰāĻžāĨ¤ 0.5āĨ¤ āĻ…āĻ¨ā§āϝ⧇āϰ āĻ…āϧāĻŋāĻ•āĻžāϰ⧇āϰ āϞāĻ™ā§āϘāύāĻ•āĻžāϰ⧀ āĻŦāĻž āϝ⧇ āϕ⧋āύāĻ“ āωāĻĒāĻžāϝāĻŧ⧇ āĻ…āĻŦ⧈āϧ, āĻšā§āĻŽāĻ•āĻŋ āĻĻ⧇āĻ“āϝāĻŧāĻž, āϜāĻžāϞāĻŋāϝāĻŧāĻžāϤāĻŋ, āĻŦāĻž āĻ•ā§āώāϤāĻŋāĻ•āĻžāϰāĻ• āĻŦāĻž āϕ⧋āύāĻ“ āĻŦ⧇āφāχāύ⧀, āĻ…āĻŦ⧈āϧ, āϜāĻžāϞāĻŋāϝāĻŧāĻžāϤāĻŋ, āĻŦāĻž āĻ•ā§āώāϤāĻŋāĻ•āĻžāϰāĻ• āωāĻĻā§āĻĻ⧇āĻļā§āϝ⧇ āĻŦāĻž āĻ•āĻžāĻ°ā§āϝāĻ•āϞāĻžāĻĒ⧇āϰ āϏāĻžāĻĨ⧇ āϏāĻŽā§āĻĒāĻ°ā§āĻ•āĻŋāϤ any 0.6āĨ¤ āĻ…āĻ¨ā§āϝ āϝ⧇ āϕ⧋āύāĻ“ āφāϚāϰāϪ⧇ āύāĻŋāϝ⧁āĻ•ā§āϤ āĻ•āϰāĻž āĻŦāĻž āĻ•āĻžāϰāĻ“ āĻŦā§āϝāĻŦāĻšāĻžāϰ āĻŦāĻž āĻĒāϰāĻŋāώ⧇āĻŦāĻž āωāĻĒāĻ­ā§‹āĻ—āϕ⧇ āĻŦāĻžāϧāĻž āĻĻ⧇āϝāĻŧ āĻŦāĻž āĻŦāĻžāϧāĻž āĻĻ⧇āϝāĻŧ āĻŦāĻž āφāĻŽāĻžāĻĻ⧇āϰ āĻĻā§āĻŦāĻžāϰāĻž āύāĻŋāĻ°ā§āϧāĻžāϰāĻŋāϤ āĻšāĻŋāϏāĻžāĻŦ⧇ āϕ⧋āĻŽā§āĻĒāĻžāύāĻŋāϰ āĻŦāĻž āĻĒāϰāĻŋāώ⧇āĻŦāĻž āĻŦā§āϝāĻŦāĻšāĻžāϰāĻ•āĻžāϰ⧀āĻĻ⧇āϰ āĻ•ā§āώāϤāĻŋ āĻ•āϰāϤ⧇ āĻĒāĻžāϰ⧇ āĻŦāĻž āϤāĻžāĻĻ⧇āϰ āĻĻāĻžāϝāĻŧāĻĻāĻžāϝāĻŧāĻŋāĻ¤ā§āĻŦ⧇āϰ āĻŦāĻšāĻŋāσāĻĒā§āϰāĻ•āĻžāĻļ āĻ•āϰāϤ⧇ āĻĒāĻžāϰ⧇āĨ¤ āĻ…āϤāĻŋāϰāĻŋāĻ•ā§āϤ āĻšāĻŋāϏāĻžāĻŦ⧇, āφāĻĒāύāĻŋ āĻāϤ⧇ āϏāĻŽā§āĻŽāϤ āύāύ: 0.1āĨ¤ āĻĒāϰāĻŋāώ⧇āĻŦāĻžāϟāĻŋ āύāĻŋāĻˇā§āĻ•ā§āϰāĻŋāϝāĻŧ āĻ•āϰāϤ⧇, āĻ…āϤāĻŋāϰāĻŋāĻ•ā§āϤ āĻŦā§‹āĻāĻž, āĻ•ā§āώāϤāĻŋ āĻ•āϰāϤ⧇ āĻŦāĻž āĻ•ā§āώāϤāĻŋ āĻ•āϰāϤ⧇ āĻĒāĻžāϰ⧇ āĻŦāĻž āϕ⧋āύāĻ“ āĻĒāĻ•ā§āώāϕ⧇ āĻĒāϰāĻŋāώ⧇āĻŦāĻž āĻŦā§āϝāĻŦāĻšāĻžāϰ⧇āϰ āĻ•ā§āώ⧇āĻ¤ā§āϰ⧇ āĻšāĻ¸ā§āϤāĻ•ā§āώ⧇āĻĒ āĻ•āϰāϤ⧇ āĻĒāĻžāϰ⧇ āĻāĻŽāύ āϕ⧋āύāĻ“ āωāĻĒāĻžāϝāĻŧ⧇ āĻĒāϰāĻŋāώ⧇āĻŦāĻž āĻŦā§āϝāĻŦāĻšāĻžāϰ āĻ•āϰ⧁āύ, āĻĒāϰāĻŋāώ⧇āĻŦāĻžāϰ āĻŽāĻžāĻ§ā§āϝāĻŽā§‡ āϰāĻŋāϝāĻŧ⧇āϞ āϟāĻžāχāĻŽ āĻ•ā§āϰāĻŋāϝāĻŧāĻžāĻ•āϞāĻžāĻĒ⧇ āϜāĻĄāĻŧāĻŋāϤ āĻĨāĻžāĻ•āĻžāϰ āĻ•ā§āώāĻŽāϤāĻž āϏāĻšāĨ¤ ā§Ļ.⧍ āĻĒāϰāĻŋāώ⧇āĻŦāĻžāϟāĻŋāϤ⧇ āĻĨāĻžāĻ•āĻž āϕ⧋āύāĻ“ āωāĻĒāĻžāĻĻāĻžāύ⧇āϰ āύāĻŋāϰ⧀āĻ•ā§āώāĻŖ āĻŦāĻž āĻ…āύ⧁āϞāĻŋāĻĒāĻŋ āϏāĻš āϝ⧇āϕ⧋āύ⧋ āωāĻĻā§āĻĻ⧇āĻļā§āϝ⧇ āĻĒāϰāĻŋāώ⧇āĻŦāĻž āĻ…ā§āϝāĻžāĻ•ā§āϏ⧇āϏ āĻ•āϰāϤ⧇ āϝ⧇āϕ⧋āύ āϰ⧋āĻŦāϟ, āĻŽāĻžāĻ•āĻĄāĻŧāϏāĻž, āĻŦāĻž āĻ…āĻ¨ā§āϝāĻžāĻ¨ā§āϝ āĻ¸ā§āĻŦāϝāĻŧāĻ‚āĻ•ā§āϰāĻŋāϝāĻŧ āĻĄāĻŋāĻ­āĻžāχāϏ, āĻĒā§āϰāĻ•ā§āϰāĻŋāϝāĻŧāĻž āĻŦāĻž āωāĻĒāĻžāϝāĻŧ āĻŦā§āϝāĻŦāĻšāĻžāϰ āĻ•āϰ⧁āύāĨ¤ ā§Ļ.ā§Ļ āφāĻŽāĻžāĻĻ⧇āϰ āĻĒā§‚āĻ°ā§āĻŦ āϞāĻŋāĻ–āĻŋāϤ āϏāĻŽā§āĻŽāϤāĻŋ āĻ›āĻžāĻĄāĻŧāĻžāχ āĻĒāϰāĻŋāώ⧇āĻŦāĻžāϤ⧇ āĻŦāĻž āĻ…āĻ¨ā§āϝ āϕ⧋āύāĻ“ āĻ…āύāύ⧁āĻŽā§‹āĻĻāĻŋāϤ āωāĻĻā§āĻĻ⧇āĻļā§āϝ⧇ āϝ⧇ āϕ⧋āύāĻ“ āωāĻĒāĻžāĻĻāĻžāύ āύāĻŋāϰ⧀āĻ•ā§āώāĻŖ āĻŦāĻž āĻ…āύ⧁āϞāĻŋāĻĒāĻŋ āĻ•āϰāϤ⧇ āϕ⧋āύāĻ“ āĻŽā§āϝāĻžāύ⧁āϝāĻŧāĻžāϞ āĻĒā§āϰāĻ•ā§āϰāĻŋāϝāĻŧāĻž āĻŦā§āϝāĻŦāĻšāĻžāϰ āĻ•āϰ⧁āύāĨ¤ 0.4āĨ¤ āϝ⧇ āϕ⧋āύāĻ“ āĻĄāĻŋāĻ­āĻžāχāϏ, āϏāĻĢā§āϟāĻ“āϝāĻŧā§āϝāĻžāϰ āĻŦāĻž āϰ⧁āϟāĻŋāύ āĻŦā§āϝāĻŦāĻšāĻžāϰ āĻ•āϰ⧁āύ āϝāĻž āĻĒāϰāĻŋāώ⧇āĻŦāĻžāϟāĻŋāϰ āϏāĻ āĻŋāĻ• āĻ•āĻžāĻœā§‡āϰ āĻ•ā§āώ⧇āĻ¤ā§āϰ⧇ āĻšāĻ¸ā§āϤāĻ•ā§āώ⧇āĻĒ āĻ•āϰ⧇āĨ¤ 0.5āĨ¤ āϝ⧇ āϕ⧋āύāĻ“ āĻ­āĻžāχāϰāĻžāϏ, āĻŸā§āϰ⧋āϜāĻžāύ āĻ˜ā§‹āĻĄāĻŧāĻž, āĻ•ā§ƒāĻŽāĻŋ, āϞāϜāĻŋāĻ• āĻŦā§‹āĻŽāĻž āĻŦāĻž āĻ…āĻ¨ā§āϝāĻžāĻ¨ā§āϝ āωāĻĒāĻžāĻĻāĻžāύ āϝāĻž āĻĻā§‚āώāĻŋāϤ āĻŦāĻž āĻĒā§āϰāϝ⧁āĻ•ā§āϤāĻŋāĻ—āϤāĻ­āĻžāĻŦ⧇ āĻ•ā§āώāϤāĻŋāĻ•āĻžāϰāĻ• āϤāĻž āĻĒāϰāĻŋāϚāϝāĻŧ āĻ•āϰāĻŋāϝāĻŧ⧇ āĻĻāĻŋāύāĨ¤ 0.6āĨ¤ āϏāĻžāĻ°ā§āĻ­āĻžāϰ⧇āϰ āϝ⧇ āϕ⧋āύāĻ“ āϏāĻžāĻ°ā§āĻ­āĻžāϰ, āĻŦāĻž āϕ⧋āύāĻ“ āϏāĻžāĻ°ā§āĻ­āĻžāϰ, āĻ•āĻŽā§āĻĒāĻŋāωāϟāĻžāϰ āĻŦāĻž āĻĒāϰāĻŋāώ⧇āĻŦāĻžāϤ⧇ āϏāĻ‚āϝ⧁āĻ•ā§āϤ āϕ⧋āύāĻ“ āĻĄāĻžāϟāĻžāĻŦ⧇āϏ, āϏ⧇āĻŦāĻžāϰ āϕ⧋āύāĻ“ āĻ…āĻ‚āĻļ⧇ āĻ…āύāύ⧁āĻŽā§‹āĻĻāĻŋāϤ āĻ…ā§āϝāĻžāĻ•ā§āϏ⧇āϏ, āĻšāĻ¸ā§āϤāĻ•ā§āώ⧇āĻĒ, āĻ•ā§āώāϤāĻŋ āĻŦāĻž āĻŦā§āϝāĻžāĻšāϤ āĻ•āϰāĻžāϰ āĻšā§‡āĻˇā§āϟāĻžāĨ¤ 0.7āĨ¤ āĻ…āĻ¸ā§āĻŦā§€āĻ•ā§ƒāϤ-āĻ…āĻĢ-āϏāĻžāĻ°ā§āĻ­āĻŋāϏ āφāĻ•ā§āϰāĻŽāĻŖ āĻŦāĻž āϕ⧋āύāĻ“ āĻŦāĻŋāϤāϰāĻŖ-āĻ…āĻ¸ā§āĻŦā§€āĻ•ā§ƒāϤ-āĻĒāϰāĻŋāώ⧇āĻŦāĻž āφāĻ•ā§āϰāĻŽāϪ⧇āϰ āĻŽāĻžāĻ§ā§āϝāĻŽā§‡ āφāĻ•ā§āϰāĻŽāĻŖ āĻĒāϰāĻŋāώ⧇āĻŦāĻž Service 0.8āĨ¤ āϕ⧋āĻŽā§āĻĒāĻžāύāĻŋāϰ āϰ⧇āϟāĻŋāĻ‚ āĻ•ā§āώāϤāĻŋāĻ—ā§āϰāĻ¸ā§āĻĨ āĻŦāĻž āĻŽāĻŋāĻĨā§āϝāĻž āĻ•āϰāϤ⧇ āĻĒāĻžāϰ⧇ āĻāĻŽāύ āϕ⧋āύāĻ“ āĻĒāĻĻāĻ•ā§āώ⧇āĻĒ āύāĻŋāύāĨ¤ 0.9āĨ¤ āĻ…āĻ¨ā§āϝāĻĨāĻžāϝāĻŧ āĻĒāϰāĻŋāώ⧇āĻŦāĻžāϰ āϏāĻ āĻŋāĻ• āĻ•āĻžāĻœā§‡āϰ āϏāĻžāĻĨ⧇ āĻšāĻ¸ā§āϤāĻ•ā§āώ⧇āĻĒ āĻ•āϰāĻžāϰ āĻšā§‡āĻˇā§āϟāĻž āĻ•āϰ⧁āύāĨ¤ 8. āĻŦāĻŋāĻļā§āϞ⧇āώāĻŖ 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¤ 9. āύāĻžāĻŦāĻžāϞāĻŋāĻ•āĻžāĻĻ⧇āϰ āϕ⧋āύāĻ“ āĻŦā§āϝāĻŦāĻšāĻžāϰ āύ⧇āχ āĻĒāϰāĻŋāώ⧇āĻŦāĻžāϟāĻŋ āĻ…āĻ¨ā§āϤāϤ āφāĻ āĻžāϰ (18) āĻŦāĻ›āϰ āĻŦāϝāĻŧāϏ⧀ āĻŦā§āϝāĻ•ā§āϤāĻŋāĻĻ⧇āϰ āϕ⧇āĻŦāϞ āĻ…ā§āϝāĻžāĻ•ā§āϏ⧇āϏ āĻāĻŦāĻ‚ āĻŦā§āϝāĻŦāĻšāĻžāϰ⧇āϰ āωāĻĻā§āĻĻ⧇āĻļā§āϝ⧇ is āĻĒāϰāĻŋāώ⧇āĻŦāĻž āĻ…ā§āϝāĻžāĻ•ā§āϏ⧇āϏ āĻŦāĻž āĻŦā§āϝāĻŦāĻšāĻžāϰ āĻ•āϰ⧇, āφāĻĒāύāĻŋ āĻāχ āĻ“āϝāĻŧā§āϝāĻžāϰ⧇āĻ¨ā§āĻŸā§‡āĻļāύ āĻāĻŦāĻ‚ āωāĻĒāĻ¸ā§āĻĨāĻžāĻĒāύ āĻ•āϰ⧇āύ āϝ⧇ āφāĻĒāύāĻŋ āĻ•āĻŽāĻĒāĻ•ā§āώ⧇ āφāĻ āĻžāϰ (18) āĻŦāĻ›āϰ āĻŦāϝāĻŧāϏ⧇āϰ āĻāĻŦāĻ‚ āĻāχ āϚ⧁āĻ•ā§āϤāĻŋāϤ⧇ āĻĒā§āϰāĻŦ⧇āĻļ⧇āϰ āϏāĻŽā§āĻĒā§‚āĻ°ā§āĻŖ āĻ•āĻ°ā§āϤ⧃āĻ¤ā§āĻŦ, āĻ…āϧāĻŋāĻ•āĻžāϰ āĻāĻŦāĻ‚ āĻ•ā§āώāĻŽāϤāĻž āϏāĻš āĻāĻŦāĻ‚ āĻļāĻ°ā§āϤāĻžāĻĻāĻŋāϰ āϏāĻŽāĻ¸ā§āϤ āĻļāĻ°ā§āϤ āĻŽā§‡āύ⧇ āϚāϞāĻžāĨ¤ āφāĻĒāύāĻŋ āĻ•āĻŽāĻĒāĻ•ā§āώ⧇ āφāĻ āĻžāϰ (18) āĻŦāĻ›āϰ āĻŦāϝāĻŧāϏ⧀ āύāĻž āĻšāύ, āφāĻĒāύāĻŋ āĻĒāϰāĻŋāώ⧇āĻŦāĻž āĻ…ā§āϝāĻžāĻ•ā§āϏ⧇āϏ āĻāĻŦāĻ‚ āĻŦā§āϝāĻŦāĻšāĻžāϰ āωāĻ­āϝāĻŧ āĻĨ⧇āϕ⧇ āύāĻŋāώāĻŋāĻĻā§āϧāĨ¤ 10. āĻ…ā§āϝāĻžāĻ•āĻžāωāĻ¨ā§āϟāϏ āφāĻĒāύāĻŋ āϝāĻ–āύ āφāĻŽāĻžāĻĻ⧇āϰ āϏāĻžāĻĨ⧇ āĻāĻ•āϟāĻŋ āĻ…ā§āϝāĻžāĻ•āĻžāωāĻ¨ā§āϟ āϤ⧈āϰāĻŋ āĻ•āϰ⧇āύ, āφāĻĒāύāĻŋ āĻ—ā§āϝāĻžāϰāĻžāĻ¨ā§āϟāĻŋ āĻĻāĻŋāϝāĻŧ⧇ āĻĨāĻžāϕ⧇āύ āϝ⧇ āφāĻĒāύāĻŋ 18 āĻŦāĻ›āϰ⧇āϰ āĻŦ⧇āĻļāĻŋ āĻŦāϝāĻŧāϏ⧇āϰ, āĻāĻŦāĻ‚ āφāĻĒāύāĻŋ āφāĻŽāĻžāĻĻ⧇āϰ āϝ⧇ āϤāĻĨā§āϝ āϏāϰāĻŦāϰāĻžāĻš āĻ•āϰ⧇āύ āϤāĻž āϏāĻ°ā§āĻŦāĻĻāĻž āϏāĻ āĻŋāĻ•, āϏāĻŽā§āĻĒā§‚āĻ°ā§āĻŖ āĻāĻŦāĻ‚ āĻŦāĻ°ā§āϤāĻŽāĻžāύāĨ¤ āϭ⧁āϞ, āĻ…āϏāĻŽā§āĻĒā§‚āĻ°ā§āĻŖ āĻŦāĻž āĻ…āĻĒā§āϰāϚāϞāĻŋāϤ āϤāĻĨā§āϝ⧇āϰ āĻĢāϞ⧇ āĻĒāϰāĻŋāώ⧇āĻŦāĻžāϤ⧇ āφāĻĒāύāĻžāϰ āĻ…ā§āϝāĻžāĻ•āĻžāωāĻ¨ā§āϟāϟāĻŋ āĻ…āĻŦāĻŋāϞāĻŽā§āĻŦ⧇ āϏāĻŽāĻžāĻĒā§āϤ āĻšāϤ⧇ āĻĒāĻžāϰ⧇āĨ¤ āφāĻĒāύāĻŋ āύāĻŋāĻœā§‡āϰ āĻ…ā§āϝāĻžāĻ•āĻžāωāĻ¨ā§āϟ āĻāĻŦāĻ‚ āĻĒāĻžāϏāĻ“āϝāĻŧāĻžāĻ°ā§āĻĄā§‡āϰ āĻ—ā§‹āĻĒāύ⧀āϝāĻŧāϤāĻž āĻŦāϜāĻžāϝāĻŧ āϰāĻžāĻ–āĻžāϰ āϜāĻ¨ā§āϝ āĻĻāĻžāϝāĻŧāĻŦāĻĻā§āϧ, āĻāϤ⧇ āφāĻĒāύāĻžāϰ āĻ•āĻŽā§āĻĒāĻŋāωāϟāĻžāϰ āĻāĻŦāĻ‚ / āĻ…āĻĨāĻŦāĻž āĻ…ā§āϝāĻžāĻ•āĻžāωāĻ¨ā§āĻŸā§‡ āĻ…ā§āϝāĻžāĻ•ā§āϏ⧇āϏ⧇āϰ āϏ⧀āĻŽāĻžāĻŦāĻĻā§āϧāϤāĻž āϏ⧀āĻŽāĻžāĻŦāĻĻā§āϧ āύāϝāĻŧāĨ¤ āφāĻĒāύāĻžāϰ āĻ…ā§āϝāĻžāĻ•āĻžāωāĻ¨ā§āϟ āĻāĻŦāĻ‚ / āĻ…āĻĨāĻŦāĻž āĻĒāĻžāϏāĻ“āϝāĻŧāĻžāĻ°ā§āĻĄā§‡āϰ āĻ…āϧ⧀āύ⧇ āϘāĻŸā§‡ āϝāĻžāĻ“āϝāĻŧāĻž āϝ⧇ āϕ⧋āύāĻ“ āĻāĻŦāĻ‚ āϏāĻŽāĻ¸ā§āϤ āĻ•ā§āϰāĻŋāϝāĻŧāĻžāĻ•āϞāĻžāĻĒ āĻŦāĻž āĻ•ā§āϰāĻŋāϝāĻŧāĻžāĻ•āϞāĻžāĻĒ⧇āϰ āĻĻāĻžāϝāĻŧ āĻ¸ā§āĻŦā§€āĻ•āĻžāϰ āĻ•āϰāĻžāϰ āĻŦāĻŋāώāϝāĻŧ⧇ āφāĻĒāύāĻŋ āϏāĻŽā§āĻŽāϤ āĻšāύ, āφāĻĒāύāĻžāϰ āĻĒāĻžāϏāĻ“āϝāĻŧāĻžāĻ°ā§āĻĄāϟāĻŋ āφāĻŽāĻžāĻĻ⧇āϰ āĻĒāϰāĻŋāώ⧇āĻŦāĻž āĻŦāĻž āϤ⧃āϤ⧀āϝāĻŧ āĻĒāĻ•ā§āώ⧇āϰ āĻĒāϰāĻŋāώ⧇āĻŦāĻžāϤ⧇ āϰāϝāĻŧ⧇āϛ⧇ āĻ•āĻŋāύāĻžāĨ¤ āϏ⧁āϰāĻ•ā§āώāĻž āϞāĻ™ā§āϘāύ āĻŦāĻž āφāĻĒāύāĻžāϰ āĻ…ā§āϝāĻžāĻ•āĻžāωāĻ¨ā§āĻŸā§‡āϰ āĻ…āύāύ⧁āĻŽā§‹āĻĻāĻŋāϤ āĻŦā§āϝāĻŦāĻšāĻžāϰ āϏāĻŽā§āĻĒāĻ°ā§āϕ⧇ āϏāĻšā§‡āϤāύ āĻšāĻ“āϝāĻŧāĻžāϰ āĻĒāϰ⧇ āφāĻĒāύāĻžāϕ⧇ āĻ…āĻŦāĻļā§āϝāχ āφāĻŽāĻžāĻĻ⧇āϰ āĻ…āĻŦāĻšāĻŋāϤ āĻ•āϰāϤ⧇ āĻšāĻŦ⧇āĨ¤ āφāĻĒāύāĻŋ āĻŦā§āϝāĻŦāĻšāĻžāϰāĻ•āĻžāϰ⧀āϰ āύāĻžāĻŽ āĻšāĻŋāϏāĻžāĻŦ⧇ āĻ…āĻ¨ā§āϝ āĻŦā§āϝāĻ•ā§āϤāĻŋ āĻŦāĻž āϏāĻ¤ā§āϤāĻžāϰ āύāĻžāĻŽ āĻŦā§āϝāĻŦāĻšāĻžāϰ āĻ•āϰāϤ⧇ āĻĒāĻžāϰāĻŦ⧇āύ āύāĻž āĻŦāĻž āĻāϟāĻŋ āĻŦā§āϝāĻŦāĻšāĻžāϰ⧇āϰ āϜāĻ¨ā§āϝ āφāχāύāĻžāύ⧁āĻ—āĻ­āĻžāĻŦ⧇ āωāĻĒāϞāĻ­ā§āϝ āύāϝāĻŧ, āĻāĻŽāύ āϕ⧋āύāĻ“ āύāĻžāĻŽ āĻŦāĻž āĻŸā§āϰ⧇āĻĄāĻŽāĻžāĻ°ā§āĻ• āϝāĻž āϝāĻĨāĻžāϝāĻĨ āĻ…āύ⧁āĻŽā§‹āĻĻāύ āĻ›āĻžāĻĄāĻŧāĻžāχ āφāĻĒāύāĻžāϰ āĻŦā§āϝāϤ⧀āϤ āĻ…āĻ¨ā§āϝ āĻŦā§āϝāĻ•ā§āϤāĻŋ āĻŦāĻž āϏāĻ¤ā§āϤāĻžāϰ āϕ⧋āύāĻ“ āĻ…āϧāĻŋāĻ•āĻžāϰ⧇āϰ āϏāĻžāĻĒ⧇āĻ•ā§āώ⧇āĨ¤ āφāĻĒāĻ¤ā§āϤāĻŋāϜāύāĻ•, āĻ…āĻļā§āϞ⧀āϞ āĻŦāĻž āĻ…āĻļā§āϞ⧀āϞ āϝ⧇ āϕ⧋āύāĻ“ āύāĻžāĻŽ āφāĻĒāύāĻŋ āĻŦā§āϝāĻŦāĻšāĻžāϰāĻ•āĻžāϰ⧀āϰ āύāĻžāĻŽ āĻšāĻŋāϏāĻžāĻŦ⧇ āĻŦā§āϝāĻŦāĻšāĻžāϰ āĻ•āϰāϤ⧇ āĻĒāĻžāϰāĻŦ⧇āύ āύāĻžāĨ¤ āφāĻŽāĻžāĻĻ⧇āϰ āĻāĻ•āĻŽāĻžāĻ¤ā§āϰ āĻŦāĻŋāĻŦ⧇āϚāύāĻžāϰ āĻ­āĻŋāĻ¤ā§āϤāĻŋāϤ⧇ āĻĒāϰāĻŋāώ⧇āĻŦāĻžāϟāĻŋ āĻĒā§āϰāĻ¤ā§āϝāĻžāĻ–ā§āϝāĻžāύ, āĻ…ā§āϝāĻžāĻ•āĻžāωāĻ¨ā§āϟāϗ⧁āϞāĻŋ āϏāĻŽāĻžāĻĒā§āϤāĻ•āϰāĻŖ, āϏāĻžāĻŽāĻ—ā§āϰ⧀ āĻ…āĻĒāϏāĻžāϰāĻŖ āĻŦāĻž āϏāĻŽā§āĻĒāĻžāĻĻāύāĻž āĻ•āϰāĻžāϰ āĻŦāĻž āφāĻĻ⧇āĻļ āĻŦāĻžāϤāĻŋāϞ āĻ•āϰāĻžāϰ āĻ…āϧāĻŋāĻ•āĻžāϰ āϏāĻ‚āϰāĻ•ā§āώāĻŖ āĻ•āϰāĻŋāĨ¤ ā§§ā§§. āĻŦ⧌āĻĻā§āϧāĻŋāĻ• āϏāĻŽā§āĻĒāĻ¤ā§āϤāĻŋ āĻĒāϰāĻŋāώ⧇āĻŦāĻž āĻāĻŦāĻ‚ āĻāϰ āφāϏāϞ āϏāĻžāĻŽāĻ—ā§āϰ⧀ (āĻŦā§āϝāĻŦāĻšāĻžāϰāĻ•āĻžāϰ⧀āĻĻ⧇āϰ āϏāϰāĻŦāϰāĻžāĻšāĻŋāϤ āϏāĻžāĻŽāĻ—ā§āϰ⧀ āĻŦā§āϝāϤ⧀āϤ), āĻŦ⧈āĻļāĻŋāĻˇā§āĻŸā§āϝ āĻāĻŦāĻ‚ āĻ•āĻžāĻ°ā§āϝāĻ•āĻžāϰāĻŋāϤāĻž āĻš'āϞ āĻ…āύāϞāĻžāχāύ⧇ āĻ­āĻžāϰāϤ āĻŸā§āϝāĻžāĻ•ā§āϏ āĻĢāĻžāχāϞāĻŋāĻ‚ āĻāĻŦāĻ‚ āĻāϰ āϞāĻžāχāϏ⧇āĻ¨ā§āϏāĻĻāĻžāϤāĻžāĻĻ⧇āϰ āĻāĻ•āĻšā§‡āϟāĻŋāϝāĻŧāĻž āϏāĻŽā§āĻĒāĻ¤ā§āϤāĻŋāĨ¤ āĻĒāϰāĻŋāώ⧇āĻŦāĻž āĻ•āĻĒāĻŋāϰāĻžāχāϟ, āĻŸā§āϰ⧇āĻĄāĻŽāĻžāĻ°ā§āĻ• āĻāĻŦāĻ‚ āĻŦāĻŋāĻĻ⧇āĻļā§€ āĻĻ⧇āĻļ⧇āϰ āĻ…āĻ¨ā§āϝāĻžāĻ¨ā§āϝ āφāχāύ āĻĻā§āĻŦāĻžāϰāĻž āϏ⧁āϰāĻ•ā§āώāĻŋāϤāĨ¤ āφāĻŽāĻžāĻĻ⧇āϰ āĻŸā§āϰ⧇āĻĄāĻŽāĻžāĻ°ā§āĻ•āϗ⧁āϞāĻŋ āĻ…āύāϞāĻžāχāύ⧇ āĻ­āĻžāϰāϤ āĻŸā§āϝāĻžāĻ•ā§āϏ āĻĢāĻžāχāϞāϗ⧁āϞāĻŋāϰ āĻĒā§‚āĻ°ā§āĻŦ āϞāĻŋāĻ–āĻŋāϤ āϏāĻŽā§āĻŽāϤāĻŋ āĻŦā§āϝāϤ⧀āϤ āϕ⧋āύāĻ“ āĻĒāĻŖā§āϝ āĻŦāĻž āĻĒāϰāĻŋāώ⧇āĻŦāĻžāϰ āϏāĻ‚āϝ⧋āϗ⧇ āĻŦā§āϝāĻŦāĻšāĻžāϰ āĻ•āϰāĻž āϝāĻžāĻŦ⧇ āύāĻžāĨ¤ 12. āĻ¤ā§āϰ⧁āϟāĻŋ āĻĒā§āϰāϤāĻŋāĻŦ⧇āĻĻāύ āĻāĻŦāĻ‚ āĻĒā§āϰāϤāĻŋāĻ•ā§āϰāĻŋāϝāĻŧāĻž āφāĻĒāύāĻŋ āφāĻŽāĻžāĻĻ⧇āϰ āϏāϰāĻžāϏāϰāĻŋ āĻ…āύāϞāĻžāχāύ āĻ…āύāϞāĻžāχāύataataxfilings@gmail.com āĻ āĻŦāĻž āϤ⧃āϤ⧀āϝāĻŧ āĻĒāĻ•ā§āώ⧇āϰ āϏāĻžāχāϟāϗ⧁āϞāĻŋ āĻāĻŦāĻ‚ āϏāϰāĻžā§āϜāĻžāĻŽāϗ⧁āϞāĻŋāϰ āĻŽāĻžāĻ§ā§āϝāĻŽā§‡ āĻ¤ā§āϰ⧁āϟāĻŋ āϏāĻŽā§āĻĒāĻ°ā§āĻ•āĻŋāϤ āωāĻ¨ā§āύāϤāĻŋ, āϧāĻžāϰāĻŖāĻž, āϏāĻŽāĻ¸ā§āϝāĻž, āĻ…āĻ­āĻŋāϝ⧋āĻ— āĻāĻŦāĻ‚ āφāĻŽāĻžāĻĻ⧇āϰ āĻĒāϰāĻŋāώ⧇āĻŦāĻžāĻĻāĻŋ āϏāĻŽā§āĻĒāĻ°ā§āĻ•āĻŋāϤ ("āĻĒā§āϰāϤāĻŋāĻ•ā§āϰāĻŋāϝāĻŧāĻž") āϏāĻŽā§āĻĒāĻ°ā§āĻ•āĻŋāϤ āϤāĻĨā§āϝ āĻāĻŦāĻ‚ āĻĒā§āϰāϤāĻŋāĻ•ā§āϰāĻŋāϝāĻŧāĻž āϏāϰāĻŦāϰāĻžāĻš āĻ•āϰāϤ⧇ āĻĒāĻžāϰ⧇āύāĨ¤ āφāĻĒāύāĻŋ āĻ¸ā§āĻŦā§€āĻ•āĻžāϰ āĻ•āϰ⧇āύ āĻāĻŦāĻ‚ āϏāĻŽā§āĻŽāϤ āĻšāύ āϝ⧇: (i) āφāĻĒāύāĻŋ āϕ⧋āύāĻ“ āĻŦ⧌āĻĻā§āϧāĻŋāĻ• āϏāĻŽā§āĻĒāĻ¤ā§āϤāĻŋ āϏāĻ āĻŋāĻ• āĻŦāĻž āĻ…āĻ¨ā§āϝ āĻ…āϧāĻŋāĻ•āĻžāϰ, āϖ⧇āϤāĻžāĻŦ āĻŦāĻž āφāĻ—ā§āϰāĻš āĻŦāĻž āĻŽāϤāĻžāĻŽāϤ āĻŦāĻž āφāĻ—ā§āϰāĻšā§‡āϰ āωāĻĒāϰ āϧāĻžāĻ°ā§āϝ āĻ•āϰāĻŦ⧇āύ āύāĻž; (ii) āϕ⧋āĻŽā§āĻĒāĻžāύāĻŋāϰ āĻĒā§āϰāϤāĻŋāĻ•ā§āϰāĻŋāϝāĻŧāĻžāϰ āĻŽāϤ⧋ āωāĻ¨ā§āύāϝāĻŧāύāĻŽā§‚āϞāĻ• āϧāĻžāϰāĻŖāĻž āĻĨāĻžāĻ•āϤ⧇ āĻĒāĻžāϰ⧇; (iii) āĻĒā§āϰāϤāĻŋāĻ•ā§āϰāĻŋāϝāĻŧāĻžāϤ⧇ āφāĻĒāύāĻžāϰ āĻŦāĻž āϕ⧋āύāĻ“ āϤ⧃āϤ⧀āϝāĻŧ āĻĒāĻ•ā§āώ⧇āϰ āĻ—ā§‹āĻĒāύ⧀āϝāĻŧ āϤāĻĨā§āϝ āĻŦāĻž āĻŽāĻžāϞāĻŋāĻ•āĻžāύāĻž āϏāĻŽā§āĻĒāĻ°ā§āĻ•āĻŋāϤ āϤāĻĨā§āϝ āĻĨāĻžāϕ⧇ āύāĻž; āĻāĻŦāĻ‚ (iv) āĻĢāĻŋāĻĄāĻŦā§āϝāĻžāϕ⧇āϰ āϏāĻžāĻĨ⧇ āϏāĻŽā§āĻĒāĻ°ā§āĻ•āĻŋāϤ āϕ⧋āύāĻ“ āĻ—ā§‹āĻĒāύ⧀āϝāĻŧāϤāĻžāϰ āĻŦāĻžāĻ§ā§āϝāĻŦāĻžāϧāĻ•āϤāĻž āύ⧇āχ Company āĻĒā§āϰāϝ⧋āĻœā§āϝ āĻŦāĻžāĻ§ā§āϝāϤāĻžāĻŽā§‚āϞāĻ• āφāχāύāϗ⧁āϞāĻŋāϰ āĻ•āĻžāϰāϪ⧇ āĻĒā§āϰāϤāĻŋāĻ•ā§āϰāĻŋāϝāĻŧāĻžāϝāĻŧ āĻŽāĻžāϞāĻŋāĻ•āĻžāύāĻž āĻšāĻ¸ā§āϤāĻžāĻ¨ā§āϤāϰ āϏāĻŽā§āĻ­āĻŦ āύāĻž āĻšāϞ⧇ āφāĻĒāύāĻŋ āϏāĻ‚āĻ¸ā§āĻĨāĻž āĻāĻŦāĻ‚ āĻāϰ āĻ…āϧāĻŋāϭ⧁āĻ•ā§āϤ āĻĒā§āϰāϤāĻŋāĻˇā§āĻ āĻžāύāϗ⧁āϞāĻŋāϕ⧇ āĻāĻ•āĻšā§‡āϟāĻŋāϝāĻŧāĻž, āĻšāĻ¸ā§āϤāĻžāĻ¨ā§āϤāϰāϝ⧋āĻ—ā§āϝ, āĻ…āĻĒāϰāĻŋāĻŦāĻ°ā§āϤāύ⧀āϝāĻŧ, āύāĻŋāĻ–āϰāϚāĻžāϝāĻŧ, āωāĻĒ-āϞāĻžāχāϏ⧇āĻ¨ā§āϏāϝ⧋āĻ—ā§āϝ, āϏ⧀āĻŽāĻžāĻšā§€āύ āĻāĻŦāĻ‚ āĻŦā§āϝāĻŦāĻšāĻžāϰ⧇āϰ āϚāĻŋāϰāĻ¸ā§āĻĨāĻžāϝāĻŧā§€ āĻ…āϧāĻŋāĻ•āĻžāϰāϕ⧇ āĻŽāĻžā§āϜ⧁āϰ āĻ•āϰ⧇āύ ( āĻ…āύ⧁āϞāĻŋāĻĒāĻŋ, āϏāĻ‚āĻļā§‹āϧāύ, āĻĄā§‡āϰāĻŋāϭ⧇āϟāĻŋāĻ­ āĻ•āĻžāϜāϗ⧁āϞāĻŋ āϤ⧈āϰāĻŋ, āĻĒā§āϰāĻ•āĻžāĻļ, āĻŦāĻŋāϤāϰāĻŖ āĻ“ āĻŦāĻžāĻŖāĻŋāĻœā§āϝāĻŋāϕ⧀āĻ•āϰāĻŖ āϏāĻš) āϕ⧋āύāĻ“ āωāĻĒāĻžāϝāĻŧ⧇ āĻāĻŦāĻ‚ āϝ⧇ āϕ⧋āύāĻ“ āωāĻĻā§āĻĻ⧇āĻļā§āϝ⧇ āĻĒā§āϰāϤāĻŋāĻ•ā§āϰāĻŋāϝāĻŧāĻžāĨ¤ 13. āĻ…āĻ¨ā§āϝāĻžāĻ¨ā§āϝ āĻ“āϝāĻŧ⧇āĻŦ āϏāĻžāχāĻŸā§‡āϰ āϞāĻŋāĻ™ā§āĻ• āφāĻŽāĻžāĻĻ⧇āϰ āĻĒāϰāĻŋāώ⧇āĻŦāĻžāĻĻāĻŋāϤ⧇ āϤ⧃āϤ⧀āϝāĻŧ āĻĒāĻ•ā§āώ⧇āϰ āĻ“āϝāĻŧ⧇āĻŦ āϏāĻžāχāϟ āĻŦāĻž āĻĒāϰāĻŋāώ⧇āĻŦāĻžāϗ⧁āϞāĻŋāϰ āϞāĻŋāĻ™ā§āĻ• āĻĨāĻžāĻ•āϤ⧇ āĻĒāĻžāϰ⧇ āϝ⧇āϗ⧁āϞāĻŋ āĻ…āύāϞāĻžāχāύ āĻ­āĻžāϰāϤ āĻŸā§āϝāĻžāĻ•ā§āϏ āĻĢāĻžāχāϞāĻŋāĻ‚āϝāĻŧ⧇āϰ āĻŽāĻžāϞāĻŋāĻ•āĻžāύāĻžāϧ⧀āύ āĻŦāĻž āύāĻŋāϝāĻŧāĻ¨ā§āĻ¤ā§āϰāĻŖāϝ⧁āĻ•ā§āϤ āύāϝāĻŧāĨ¤ āĻ…āύāϞāĻžāχāύ āĻ…āύāϞāĻžāχāύ āĻŸā§‡āĻ•ā§āϏ āĻĢāĻŋāϞāĻŋāĻ‚āϏ⧇āϰ āϕ⧋āύāĻ“ āύāĻŋāϝāĻŧāĻ¨ā§āĻ¤ā§āϰāĻŖ āύ⧇āχ āĻāĻŦāĻ‚ āĻāϟāĻŋ āϕ⧋āύāĻ“ āϤ⧃āϤ⧀āϝāĻŧ āĻĒāĻ•ā§āώ⧇āϰ āĻ“āϝāĻŧ⧇āĻŦ āϏāĻžāχāϟ āĻŦāĻž āĻĒāϰāĻŋāώ⧇āĻŦāĻžāϗ⧁āϞāĻŋāϰ āĻŦāĻŋāώāϝāĻŧāĻŦāĻ¸ā§āϤ⧁, āĻ—ā§‹āĻĒāύ⧀āϝāĻŧāϤāĻž āύ⧀āϤāĻŋ, āĻŦāĻž āĻ…āύ⧁āĻļā§€āϞāύ⧇āϰ āϜāĻ¨ā§āϝ āϕ⧋āύāĻ“ āĻĻāĻžāϝāĻŧāĻŦāĻĻā§āϧāϤāĻž āĻ—ā§āϰāĻšāĻŖ āĻ•āϰ⧇ āύāĻžāĨ¤ āφāĻŽāϰāĻž āĻāχ āϏāĻ¤ā§āϤāĻž / āĻŦā§āϝāĻ•ā§āϤāĻŋ āĻŦāĻž āϤāĻžāĻĻ⧇āϰ āĻ“āϝāĻŧ⧇āĻŦāϏāĻžāχāϟāϗ⧁āϞāĻŋāϰ āϕ⧋āύāĻ“āϟāĻŋāϰ āĻ…āĻĢāĻžāϰ āĻĒāĻžāĻšā§āĻ›āĻŋ āύāĻžāĨ¤ āφāĻĒāύāĻŋ āϝ⧇ āĻĒāϰāĻŋāώ⧇āĻŦāĻžāϟāĻŋ āĻ•āĻŋāύ⧇ āĻŦāĻž āϏ⧇āĻŦāĻžāϰ āĻŽāĻžāĻ§ā§āϝāĻŽā§‡ āĻŦāĻž āĻŦā§āϝāĻŦāĻšāĻžāϰ⧇āϰ āĻŽāĻžāĻ§ā§āϝāĻŽā§‡ āĻŦāĻž āĻŦā§āϝāĻŦāĻšāĻžāϰ⧇āϰ āĻŽāĻžāĻ§ā§āϝāĻŽā§‡ āϏāĻ‚āϘāĻ°ā§āώ⧇ āϜāĻĄāĻŧāĻŋāϤ āĻŦāĻž āĻ•ā§āώāϤāĻŋāĻ—ā§āϰāĻ¸ā§āĻĨ āĻšāĻ“āϝāĻŧāĻžāϝāĻŧ āĻŦāĻž āĻ•ā§āώāϤāĻŋ āĻšāĻžāϰāĻžāϤ⧇ āĻŦāĻž āĻĻāĻžāϝāĻŧāĻŦāĻĻā§āϧ āĻšāϝāĻŧ⧇ āĻĻāĻžāϝāĻŧāĻŦāĻĻā§āϧ, āĻĻāĻžāϝāĻŧāĻŦāĻĻā§āϧ āĻŦāĻž āĻ¸ā§āĻŦāϤāĻ¨ā§āĻ¤ā§āϰāĻ­āĻžāĻŦ⧇ āĻĻāĻžāϝāĻŧāĻŦāĻĻā§āϧ āĻŦāĻž āĻĻāĻžāϝāĻŧāĻŦāĻĻā§āϧ, āĻĻāĻžāϝāĻŧāĻŦāĻĻā§āϧ āĻŦāĻž āĻĻāĻžāϝāĻŧāĻŦāĻĻā§āϧ, āĻĻāĻžāϝāĻŧ āĻ¸ā§āĻŦā§€āĻ•ā§ƒāϤ āĻāĻŦāĻ‚ āϏāĻŽā§āĻŽāϤ āĻšāύ āϤ⧃āϤ⧀āϝāĻŧ āĻĒāĻ•ā§āώ⧇āϰ āĻ“āϝāĻŧ⧇āĻŦ āϏāĻžāχāϟ āĻŦāĻž āĻĒāϰāĻŋāώ⧇āĻŦāĻžāϗ⧁āϞāĻŋ āĻ…āύ⧁āϏāĻ¨ā§āϧāĻžāύ āĻ•āϰ⧁āύāĨ¤ āφāĻŽāϰāĻž āĻĻ⧃ONGāĻŧāϤāĻžāϰ āϏāĻžāĻĨ⧇ āφāĻĒāύāĻŋ āĻĒāϰāĻŋāĻĻāĻ°ā§āĻļāύ āĻ•āϰ⧇āϛ⧇āύ āϝ⧇ āϕ⧋āύāĻ“ āϤ⧃āϤ⧀āϝāĻŧ āĻĒāĻ•ā§āώ⧇āϰ āĻ“āϝāĻŧ⧇āĻŦ āϏāĻžāχāϟ āĻŦāĻž āĻĒāϰāĻŋāώ⧇āĻŦāĻžāϗ⧁āϞāĻŋāϰ āĻĒāϰāĻŋāώ⧇āĻŦāĻžāϰ āĻļāĻ°ā§āϤāĻžāĻĻāĻŋ āĻāĻŦāĻ‚ āĻ—ā§‹āĻĒāύ⧀āϝāĻŧāϤāĻžāϰ āύ⧀āϤāĻŋāϗ⧁āϞāĻŋ āĻĒāĻĄāĻŧāϤ⧇āĨ¤ 14. āĻ“āϝāĻŧāĻžāϰ⧇āĻ¨ā§āϟāĻŋ āĻ…āĻ¸ā§āĻŦā§€āĻ•ā§ƒāϤāĻŋ āĻāχ āĻĒāϰāĻŋāώ⧇āĻŦāĻžāϗ⧁āϞāĻŋ "āϝ⧇āĻŽāύ āφāϛ⧇" āĻāĻŦāĻ‚ "āωāĻĒāϞāĻ­ā§āϝ" āĻ­āĻŋāĻ¤ā§āϤāĻŋāϤ⧇ āϕ⧋āĻŽā§āĻĒāĻžāύāĻŋāϰ āĻĻā§āĻŦāĻžāϰāĻž āϏāϰāĻŦāϰāĻžāĻšāĻŋāϤāĨ¤ āϏāĻ‚āĻ¸ā§āĻĨāĻžāϗ⧁āϞāĻŋ āϤāĻžāĻĻ⧇āϰ āĻĒāϰāĻŋāώ⧇āĻŦāĻžāϗ⧁āϞāĻŋāϰ āĻĒāϰāĻŋāϚāĻžāϞāύāĻž āĻšāĻŋāϏāĻžāĻŦ⧇ āĻŦāĻž āϤāĻĨā§āϝ, āĻŦāĻŋāώāϝāĻŧāĻŦāĻ¸ā§āϤ⧁ āĻŦāĻž āĻŦāĻŋāώāϝāĻŧāĻŦāĻ¸ā§āϤ⧁āϤ⧇ āĻ…āĻ¨ā§āϤāĻ°ā§āϭ⧁āĻ•ā§āϤ āϕ⧋āύāĻ“ āĻĒā§āϰāĻ•āĻžāϰ⧇āϰ, āĻĒā§āϰāĻ•āĻžāĻļ āĻŦāĻž āĻĒā§āϰāϝāĻŧā§‹āϗ⧇āϰ āϕ⧋āύāĻ“ āĻĒā§āϰāϏāĻžāϰāĻŖ āĻŦāĻž āĻ—ā§āϝāĻžāϰāĻžāĻ¨ā§āϟāĻŋ āĻĻ⧇āϝāĻŧ āύāĻžāĨ¤ āφāĻĒāύāĻŋ āĻ¸ā§āĻĒāĻˇā§āϟāĻ­āĻžāĻŦ⧇ āϏāĻŽā§āĻŽāϤ āĻšāύ āϝ⧇ āĻāχ āĻĒāϰāĻŋāώ⧇āĻŦāĻžāϗ⧁āϞāĻŋ, āϤāĻžāĻĻ⧇āϰ āĻŦāĻŋāώāϝāĻŧāĻŦāĻ¸ā§āϤ⧁ āĻāĻŦāĻ‚ āĻŽāĻžāĻ°ā§āĻ•āĻŋāύ āϝ⧁āĻ•ā§āϤāϰāĻžāĻˇā§āĻŸā§āϰ⧇āϰ āĻĻā§āĻŦāĻžāϰāĻž āĻ…āύ⧁āĻŽā§‹āĻĻāĻŋāϤ āϕ⧋āύāĻ“ āĻĒāϰāĻŋāώ⧇āĻŦāĻž āĻŦāĻž āφāχāĻŸā§‡āĻŽ āφāĻĒāύāĻžāϰ āύāĻŋāĻœā§‡āϰ āĻā§āρāĻ•āĻŋāϤ⧇ āϰāϝāĻŧ⧇āϛ⧇ OF āĻĒā§āϰāϝāĻŧā§‹āϜāύ āύ⧇āχ āĻ•āĻŽāĻĒāĻŋāωāϰāĻŋāϰ āĻ•āĻŽ āϕ⧋āĻŽā§āĻĒāĻžāύāĻŋāϰ āϏāĻžāĻĨ⧇ āύāĻŋāϝ⧁āĻ•ā§āϤ āϕ⧋āύāĻ“ āĻŦā§āϝāĻ•ā§āϤāĻŋāϰ āϏāĻžāĻĨ⧇ āϜāĻžāĻŽāĻžāύāϤ, āύāĻŋāϰāĻžāĻĒāĻ¤ā§āϤāĻž, āĻŦāĻŋāĻļā§āĻŦāĻžāϏāϝ⧋āĻ—ā§āϝāϤāĻž, āϝ⧋āĻ—ā§āϝāϤāĻž, āϝāĻĨāĻžāϝāĻĨāϤāĻž, āĻŦāĻž āϏāĻšāϜāϞāĻ­ā§āϝāϤāĻžāϰ āĻĒā§āϰāϤāĻŋ āĻĻāĻžāϝāĻŧāĻŦāĻĻā§āϧāϤāĻžāϰ āϏāĻžāĻĨ⧇ āϕ⧋āύāĻ“ āĻ“āϝāĻŧā§āϝāĻžāϰ⧇āĻ¨ā§āϟāĻŋ āĻŦāĻž āϰāĻŋāĻĒā§āϰāϏ⧇āĻ¨ā§āĻŸā§‡āĻļāύ āĻĻ⧇āĻ“āϝāĻŧāĻž āĻšāϝāĻŧ āύāĻžāĨ¤ āĻŦāĻŋāĻĻ⧇āĻļā§€ āϏ⧀āĻŽāĻžāĻŦāĻĻā§āϧāϤāĻž āĻŦā§āϝāϤ⧀āϤ, āϕ⧋āĻŽā§āĻĒāĻžāύ⧀āϰ āύāĻŋāĻ•āϟ āĻ…āύ⧁āĻŽā§‹āĻĻāĻŋāϤ āύāϝāĻŧ, āϝ⧇ āϕ⧋āύāĻ“ āĻĒāϰāĻŋāώ⧇āĻŦāĻž, āϤāĻžāĻĻ⧇āϰ āĻŦāĻŋāώāϝāĻŧāĻŦāĻ¸ā§āϤ⧁, āĻŦāĻž āĻĒāϰāĻŋāώ⧇āĻŦāĻžāϗ⧁āϞāĻŋ āĻŦāĻž āĻĒāϰāĻŋāώ⧇āĻŦāĻžāϗ⧁āϞāĻŋāϰ āĻŽāĻžāĻ§ā§āϝāĻŽā§‡ āĻĒāϰāĻŋāώ⧇āĻŦāĻžāϗ⧁āϞāĻŋāϰ āĻŽāĻžāĻ§ā§āϝāĻŽā§‡ āĻĒāϰāĻŋāώ⧇āĻŦāĻžāϗ⧁āϞāĻŋ āϏāϰāĻŦāϰāĻžāĻš āĻ•āϰ⧇ āĻŦāĻž āĻ“āϝāĻŧā§āϝāĻžāϰ⧇āĻ¨ā§āϟāϏ āĻĻāĻŋāϝāĻŧ⧇ āĻ¸ā§āύāĻžāϤāĻ•ā§ƒāϤ āĻĒāϰāĻŋāώ⧇āĻŦāĻžāϗ⧁āϞāĻŋ āĻŦāĻž āϏāĻžāĻ°ā§āĻ­āĻžāϰ āϝāĻž āĻāϟāĻŋ āωāĻĒāϞāĻ­ā§āϝ āĻ•āϰ⧇ āϤāĻž āĻ­āĻžāχāϰāĻžāϏāϗ⧁āϞāĻŋ āĻŦāĻž āĻ…āĻ¨ā§āϝāĻžāĻ¨ā§āϝ āĻ•ā§āώāϤāĻŋāĻ•āĻžāϰāĻ• āϏāĻ‚āϝ⧋āϜāύāĻžāϗ⧁āϞāĻŋāϰ āĻĨ⧇āϕ⧇ āύāĻŋāĻ–āϰāϚāĻžāϝāĻŧ āĻŦāĻž āĻĒāϰāĻŋāώ⧇āĻŦāĻžāϗ⧁āϞāĻŋ āĻŦāĻž āϝ⧇ āϕ⧋āύāĻ“ āĻĒāϰāĻŋāώ⧇āĻŦāĻž āĻŦāĻž āĻĒāϰāĻŋāώ⧇āĻŦāĻžāĻĻāĻŋāϗ⧁āϞāĻŋāϰ āĻŽāĻžāĻ§ā§āϝāĻŽā§‡ āĻĒāϰāĻŋāώ⧇āĻŦāĻžāϗ⧁āϞāĻŋ āφāĻĒāύāĻžāϰ āĻĒā§āϰāϝāĻŧā§‹āϜāύāϗ⧁āϞāĻŋ āϏāĻ‚āϝ⧁āĻ•ā§āϤ āĻ•āϰ⧇ āĻŦāĻž āĻ…āĻ¨ā§āϝ āϕ⧋āύāĻ“ āϏāĻ‚āĻ¸ā§āĻĨāĻžāϗ⧁āϞāĻŋāϰ āϏāĻžāĻĨ⧇ āĻŽāĻŋāϞāĻŋāϤ āĻšāϝāĻŧāĨ¤ āϕ⧋āĻŽā§āĻĒāĻžāύ⧀ āĻāĻ–āĻžāύ⧇ āϕ⧋āύāĻ“ āϧāϰāϪ⧇āϰ āϏāĻŽāĻ¸ā§āϤ āĻ—ā§āϝāĻžāϰāĻžāĻ¨ā§āϟāĻŋ āĻ…āĻ¸ā§āĻŦā§€āĻ•āĻžāϰ āĻ•āϰ⧇, āĻŦāĻ°ā§āĻŖāĻŋāϤ, āĻĒāϰāĻŋāϏāĻ‚āĻ–ā§āϝāĻžāύ, āĻŦāĻž āĻ…āĻ¨ā§āϝ āϝ⧇ āϕ⧋āύāĻ“ āĻŦā§āϝāĻŦāϏāĻžāϝāĻŧ⧇āϰ āĻĻāĻžāϝāĻŧāĻŦāĻĻā§āϧāϤāĻž, āĻ…āĻ°ā§āĻĨ-āĻĒā§āϰāĻĻāĻžāύ āĻ“ āφāĻ°ā§āĻĨāĻŋāĻ• āĻ•ā§āώāϤāĻŋāĻĒā§‚āϰāϪ⧇āϰ āĻŽāĻ§ā§āϝ⧇ āϏ⧀āĻŽāĻžāĻŦāĻĻā§āϧ āύāϝāĻŧāĨ¤ āĻĒā§‚āĻ°ā§āĻŦāĻžāĻ­āĻžāϏ āĻĒā§āϰāϝāĻŧā§‹āĻ—āϝ⧋āĻ—ā§āϝ āφāχāύ⧇āϰ āĻ…āϧ⧀āύ⧇ āϏ⧀āĻŽāĻžāĻŦāĻĻā§āϧ āĻŦāĻž āϏ⧀āĻŽāĻŋāϤ āĻ•āϰāĻž āϝāĻžāĻŦ⧇ āύāĻž āĻāĻŽāύ āϕ⧋āύāĻ“ āĻ“āϝāĻŧā§āϝāĻžāϰ⧇āĻ¨ā§āϟāĻŋ āĻĒā§āϰāĻ­āĻžāĻŦāĻŋāϤ āĻ•āϰ⧇ āύāĻžāĨ¤ 15. āĻĻāĻžāϝāĻŧ āϏ⧀āĻŽāĻžāĻŦāĻĻā§āϧāϤāĻž āφāχāύ āĻ…āύ⧁āϏāĻžāϰ⧇ āύāĻŋāώāĻŋāĻĻā§āϧ āĻšāĻŋāϏāĻžāĻŦ⧇, āφāĻĒāύāĻŋ āφāĻŽāĻžāĻĻ⧇āϰ āĻāĻŦāĻ‚ āφāĻŽāĻžāĻĻ⧇āϰ āĻ…āĻĢāĻŋāϏāĻžāϰāĻĻ⧇āϰ, āĻĒāϰāĻŋāϚāĻžāϞāĻ•, āĻ•āĻ°ā§āĻŽāϚāĻžāϰ⧀, āĻāĻŦāĻ‚ āϝ⧇ āϕ⧋āύāĻ“ āĻ¸ā§āĻŦāϤāĻ¨ā§āĻ¤ā§āϰ, āĻĻāĻ¨ā§āĻĄāĻŋāϤ, āĻŦāĻŋāĻļ⧇āώ, āĻ…āύāĻŋāĻšā§āĻ›āĻžāĻ•ā§ƒāϤ, āĻŦāĻž āĻ¸ā§āĻŦāϤāĻ¨ā§āĻ¤ā§āϰ āĻ•ā§āώāϝāĻŧāĻ•ā§āώāϤāĻŋ āĻŦāĻž āĻŦā§āϝāĻŦāĻ¸ā§āĻĨāĻž āĻ—ā§āϰāĻšāϪ⧇āϰ āĻŦā§āϝāĻŦāĻ¸ā§āĻĨāĻž āĻ•āϰāĻŦ⧇āύ āĻĻāĻžāϝāĻŧāĻŦāĻĻā§āϧāϤāĻž āĻāĻŦāĻ‚ āĻšāĻ¸ā§āϤāĻ•ā§āώ⧇āĻĒ, āĻŦāĻž āĻĒāϰ⧀āĻ•ā§āώāĻžāϝāĻŧ āĻŦāĻž āφāĻĒāĻŋāϞ⧇āϰ āĻ­āĻŋāĻ¤ā§āϤāĻŋāϤ⧇, āϝāĻĻāĻŋ āϕ⧋āύāĻ“āϰāχ āĻŦāĻž āĻĻāĻžāϝāĻŧāĻŦāĻĻā§āϧāϤāĻž āĻŦāĻž āĻĒ⧇āĻļāĻž āĻĒā§āϰāϤāĻŋāĻˇā§āĻ āĻŋāϤ āύāĻž āĻšāϝāĻŧ), āϚ⧁āĻ•ā§āϤāĻŋāϰ āϕ⧋āύāĻ“ āĻĒāĻĻāĻ•ā§āώ⧇āĻĒ⧇, āύāϜāϰ⧇ āĻĒāĻĄāĻŧ⧇āϛ⧇, āĻŦāĻž āĻ…āĻ¨ā§āϝ āϕ⧋āύ āωāĻ¤ā§āϤ⧋āϞāύāĻŽā§‚āϞāĻ• āĻĒāĻĻāĻ•ā§āώ⧇āĻĒ āĻ—ā§āϰāĻšāĻŖ āĻ•āϰ⧇āϛ⧇, āĻŦāĻž āϏāĻ‚āĻ¸ā§āĻĨāĻžāϰ āĻŦāĻžāχāϰ⧇ āĻŦāĻžāĻ›āĻžāχ āĻ•āϰāϛ⧇ āĻŦā§āϝāĻ•ā§āϤāĻŋāĻ—āϤ āφāϘāĻžāϤ āĻŦāĻž āϏāĻŽā§āĻĒāĻ¤ā§āϤāĻŋ āĻ•ā§āώāϤāĻŋāϰ āϜāĻ¨ā§āϝ āϕ⧋āύāĻ“ āĻĻāĻžāĻŦāĻŋ āϏ⧀āĻŽāĻžāĻŦāĻĻā§āϧāϤāĻž āĻ›āĻžāĻĄāĻŧāĻžāχ, āĻāχ āϚ⧁āĻ•ā§āϤāĻŋ āĻāĻŦāĻ‚ āϝ⧇ āϕ⧋āύāĻ“ āĻŦāĻŋāϧāĻŋāĻŦāĻŋāϧāĻžāύ⧇āϰ āĻ­āĻŋāĻ¤ā§āϤāĻŋāϤ⧇ āφāĻĒāύāĻŋ āϕ⧋āύāĻ“ āĻĢ⧇āĻĄāĻžāϰ⧇āϞ, āϰāĻžāĻˇā§āĻŸā§āϰ, āĻŦāĻž āĻ¸ā§āĻĨāĻžāύ⧀āϝāĻŧ āφāχāύ, āĻĒāϰāĻŋāĻ¸ā§āĻĨāĻŋāϤāĻŋ, āφāχāύ, āĻŦāĻŋāϧāĻŋ āĻŦāĻž āĻŦāĻŋāϧāĻŋ āĻŦāĻŋāϧāĻŋ āĻ…āύ⧁āϏāϰāĻŖ āĻ•āϰāϤ⧇ āĻĒāĻžāϰāĻŦ⧇āύ āĨ¤ āφāχāύ āĻ…āύ⧁āϏāĻžāϰ⧇ āύāĻŋāώāĻŋāĻĻā§āϧ āĻšāĻŋāϏāĻžāĻŦ⧇ āĻŦā§āϝāϤ⧀āϤ, āϝāĻĻāĻŋ āϕ⧋āĻŽā§āĻĒāĻžāύāĻŋāϰ āĻ…āĻ‚āĻļ⧇āϰ āĻŽāĻ§ā§āϝ⧇ āĻĻāĻžāϝāĻŧāĻŦāĻĻā§āϧāϤāĻž āĻĨāĻžāϕ⧇ āϤāĻŦ⧇ āĻĒāĻŖā§āϝ āĻ“ / āĻŦāĻž āĻĒāϰāĻŋāώ⧇āĻŦāĻžāϗ⧁āϞāĻŋāϰ āϜāĻ¨ā§āϝ āĻ…āĻ°ā§āĻĨ āĻĒā§āϰāĻĻāĻžāύ⧇āϰ āĻĒāϰāĻŋāĻŽāĻžāĻŖ āϏ⧀āĻŽāĻžāĻŦāĻĻā§āϧ āĻĨāĻžāĻ•āĻŦ⧇ āĻāĻŦāĻ‚ āϕ⧋āύāĻ“ āĻļāĻ°ā§āϤāϏāĻžāĻĒ⧇āĻ•ā§āώ⧇ āĻāχ āϏ⧁āϝ⧋āĻ—āϏ⧁āĻŦāĻŋāϧāĻž āĻŦāĻž āϏ⧁āϝ⧋āĻ—āϏ⧁āĻŦāĻŋāϧāĻž āĻĨāĻžāĻ•āĻŦ⧇ āύāĻžāĨ¤ āĻ•āĻŋāϛ⧁ āĻ¸ā§āĻŸā§‡āϟāϏ āĻĻāĻŖā§āĻĄāĻŋāϤ, āωāĻĻā§āĻŦ⧇āĻ—āĻŽā§‚āϞāĻ• āĻŦāĻž āĻŦāĻŋāĻĒāĻ°ā§āϝāϝāĻŧ⧇āϰ āĻ•ā§āώāϤāĻŋāϰ āϏ⧀āĻŽāĻžāĻŦāĻĻā§āϧāϤāĻž āĻŦāĻž āϏ⧀āĻŽāĻžāĻŦāĻĻā§āϧāϤāĻžāϰ āĻ…āύ⧁āĻŽāϤāĻŋ āĻĻ⧇āϝāĻŧ āύāĻž, āϤāĻŦ⧇ āĻ…āĻ—ā§āϰāĻŖā§€ āϏ⧀āĻŽāĻžāĻŦāĻĻā§āϧāϤāĻž āĻŦāĻž āĻ›āĻžāĻĄāĻŧ āφāĻĒāύāĻžāϕ⧇ āĻĒā§āϰāϝāĻŧā§‹āĻ— āĻ•āϰāϤ⧇ āĻĒāĻžāϰ⧇ āύāĻžāĨ¤ 16. āϏāĻŽāĻžāĻĒā§āϤāĻŋ āĻļāĻ°ā§āϤāĻžāĻĻāĻŋāϰ āϞāĻ™ā§āϘāύāϏāĻš āϏ⧀āĻŽāĻžāĻŦāĻĻā§āϧ āύāϝāĻŧ āϤāĻŦ⧇ āφāĻŽāĻžāĻĻ⧇āϰ āĻāĻ•āĻŽāĻžāĻ¤ā§āϰ āĻŦāĻŋāĻŦ⧇āϚāύāĻžāϰ āĻ…āϧ⧀āύ⧇ āφāĻŽāϰāĻž āϕ⧋āύāĻ“ āĻĒā§‚āĻ°ā§āĻŦāύāĻŋāĻ°ā§āϧāĻžāϰāĻŋāϤ āĻŦāĻŋāĻœā§āĻžāĻĒā§āϤāĻŋ āĻŦāĻž āĻĻāĻžāϝāĻŧāĻŦāĻĻā§āϧāϤāĻž āĻ›āĻžāĻĄāĻŧāĻžāχ āφāĻĒāύāĻžāϰ āĻ…ā§āϝāĻžāĻ•āĻžāωāĻ¨ā§āϟāϟāĻŋ āĻ…āĻŦāĻŋāϞāĻŽā§āĻŦ⧇ āĻŦāĻž āĻ¸ā§āĻĨāĻ—āĻŋāϤ āĻ•āϰāϤ⧇ āĻāĻŦāĻ‚ āĻĒāϰāĻŋāώ⧇āĻŦāĻžāϤ⧇ āĻ…ā§āϝāĻžāĻ•ā§āϏ⧇āϏ āĻŦāĻ¨ā§āϧ āĻ•āϰāϤ⧇ āĻĒāĻžāϰāĻŋāĨ¤ āφāĻĒāύāĻŋ āϝāĻĻāĻŋ āύāĻŋāĻœā§‡āϰ āĻ…ā§āϝāĻžāĻ•āĻžāωāĻ¨ā§āϟāϟāĻŋ āĻŦāĻ¨ā§āϧ āĻ•āϰāϤ⧇ āϚāĻžāύ āϤāĻŦ⧇ āφāĻĒāύāĻŋ āϕ⧇āĻŦāϞ āĻĒāϰāĻŋāώ⧇āĻŦāĻžāϟāĻŋ āĻŦā§āϝāĻŦāĻšāĻžāϰ āĻŦāĻ¨ā§āϧ āĻ•āϰāϤ⧇ āĻĒāĻžāϰ⧇āύāĨ¤ āĻļāĻ°ā§āϤāĻžāĻĻāĻŋāϰ āϏāĻŽāĻ¸ā§āϤ āĻŦāĻŋāϧāĻŋāϗ⧁āϞāĻŋ āϝāĻž āϤāĻžāĻĻ⧇āϰ āĻĒā§āϰāĻ•ā§ƒāϤāĻŋāϰ āĻĻā§āĻŦāĻžāϰāĻž āϏāĻŽāĻžāĻĒā§āϤāĻŋ āϟāĻŋāϕ⧇ āĻĨāĻžāĻ•āϤ⧇ āĻšāĻŦ⧇, āϏ⧀āĻŽāĻžāĻŦāĻĻā§āϧāϤāĻž, āĻŽāĻžāϞāĻŋāĻ•āĻžāύāĻž āĻŦāĻŋāϧāĻžāύ, āĻ“āϝāĻŧāĻžāϰ⧇āĻ¨ā§āϟāĻŋ āĻ…āĻ¸ā§āĻŦā§€āĻ•ā§ƒāϤāĻŋ, āĻ•ā§āώāϤāĻŋāĻĒā§‚āϰāĻŖ āĻāĻŦāĻ‚ āĻĻāĻžāϝāĻŧāĻŦāĻĻā§āϧāϤāĻžāϰ āϏ⧀āĻŽāĻžāĻŦāĻĻā§āϧāϤāĻž āϏāĻš āϏāĻŽāĻžāĻĒā§āϤāĻŋ āϟāĻŋāϕ⧇ āĻĨāĻžāĻ•āĻŦ⧇āĨ¤ 17. āφāχāύ āĻĒāϰāĻŋāϚāĻžāϞāύāĻž āĻāχ āĻļāĻ°ā§āϤāĻžāĻĻāĻŋ āφāχāĻāύāĻĄāĻŋāφāχāĻ-āϰ āφāχāύ āĻ…āύ⧁āϏāĻžāϰ⧇ āĻĒāϰāĻŋāϚāĻžāϞāĻŋāϤ āĻ“ āϏāĻ‚āϝ⧋āϜāĻŋāϤ āĻšāĻŦ⧇, āϝāĻž āφāχāύ āĻĒāϰāĻŋāϚāĻžāϞāύāĻžāϰ āφāχāύ⧇āϰ āĻŦāĻŋāϧāĻžāύ⧇āϰ āĻĻā§āĻŦāĻ¨ā§āĻĻā§āĻŦāϕ⧇ āĻŦāĻŋāĻŦ⧇āϚāύāĻž āύāĻž āĻ•āϰ⧇āχ āφāχāύ āĻĒā§āϰāϝāĻŧā§‹āĻ—āĻ•āĻžāϰ⧀ āϚ⧁āĻ•ā§āϤāĻŋāϤ⧇ āĻĒā§āϰāϝ⧋āĻœā§āϝāĨ¤ āĻāχ āĻļāĻ°ā§āϤāĻžāĻĻāĻŋāϗ⧁āϞāĻŋāϰ āϕ⧋āύāĻ“ āĻ…āϧāĻŋāĻ•āĻžāϰ āĻŦāĻž āĻŦāĻŋāϧāĻžāύ āĻ•āĻžāĻ°ā§āϝāĻ•āϰ āĻ•āϰāĻžāϰ āĻ•ā§āώ⧇āĻ¤ā§āϰ⧇ āφāĻŽāĻžāĻĻ⧇āϰ āĻŦā§āϝāĻ°ā§āĻĨāϤāĻž āĻāχ āĻ…āϧāĻŋāĻ•āĻžāϰāϗ⧁āϞāĻŋ āĻŽāĻ“āϕ⧁āĻĢ āĻšāĻŋāϏāĻžāĻŦ⧇ āĻŦāĻŋāĻŦ⧇āϚāĻŋāϤ āĻšāĻŦ⧇ āύāĻžāĨ¤ āϝāĻĻāĻŋ āĻāχ āĻļāĻ°ā§āϤāĻžāĻŦāϞ⧀āϰ āϕ⧋āύāĻ“ āĻŦāĻŋāϧāĻžāύ āφāĻĻāĻžāϞāϤ āĻ…āĻŦ⧈āϧ āĻŦāĻž āĻ…āϝ⧋āĻ—ā§āϝ āĻĒā§āϰāϝāĻŧā§‹āĻ—āϝ⧋āĻ—ā§āϝ āĻšāĻŋāϏāĻžāĻŦ⧇ āϧāϰ⧇ āĻĨāĻžāϕ⧇, āϤāĻŦ⧇ āĻāχ āĻļāĻ°ā§āϤāĻžāĻĻāĻŋāϰ āĻŦāĻžāĻ•āĻŋ āĻŦāĻŋāϧāĻžāύ āĻ•āĻžāĻ°ā§āϝāĻ•āϰ āĻĨāĻžāĻ•āĻŦ⧇āĨ¤ āĻāχ āĻļāĻ°ā§āϤāĻžāĻĻāĻŋ āφāĻŽāĻžāĻĻ⧇āϰ āĻĒāϰāĻŋāώ⧇āĻŦāĻž āĻāĻŦāĻ‚ āϏ⧁āĻĒāĻžāϰāĻŋāĻĄā§‡ āφāĻŽāĻžāĻĻ⧇āϰ āĻŽāĻ§ā§āϝ⧇ āĻĒ⧁āϰ⧋ āϚ⧁āĻ•ā§āϤāĻŋ āĻ—āĻ āύ āĻ•āϰ⧇ āĻāĻŦāĻ‚ āĻĒāϰāĻŋāώ⧇āĻŦāĻžāϰ āĻŦāĻŋāώāϝāĻŧ⧇ āφāĻŽāĻžāĻĻ⧇āϰ āĻŽāĻ§ā§āϝ⧇ āϝ⧇ āĻĒā§‚āĻ°ā§āĻŦāĻŦāĻ°ā§āϤ⧀ āϚ⧁āĻ•ā§āϤāĻŋ āĻšāϤ⧇ āĻĒāĻžāϰ⧇ āϤāĻžāϰ āĻĒā§āϰāϤāĻŋāĻ¸ā§āĻĨāĻžāĻĒāύ āĻ•āϰ⧇āĨ¤ 18. āĻĒāϰāĻŋāώ⧇āĻŦāĻž āĻĒāϰāĻŋāĻŦāĻ°ā§āϤāύ āĻŦāĻŋāĻœā§āĻžāĻĒā§āϤāĻŋ āĻ›āĻžāĻĄāĻŧāĻžāχ āφāĻŽāĻžāĻĻ⧇āϰ āĻŦāĻŋāĻŦ⧇āϚāύāĻžāϰ āĻ­āĻŋāĻ¤ā§āϤāĻŋāϤ⧇ āφāĻŽāĻžāĻĻ⧇āϰ āĻĒāϰāĻŋāώ⧇āĻŦāĻžāϟāĻŋ āĻāĻŦāĻ‚ āĻĒāϰāĻŋāώ⧇āĻŦāĻžāϰ āϝ⧇ āϕ⧋āύāĻ“ āĻĒāϰāĻŋāώ⧇āĻŦāĻž āĻŦāĻž āωāĻĒāĻžāĻĻāĻžāύ āφāĻŽāϰāĻž āĻĒāϰāĻŋāώ⧇āĻŦāĻžāϰ āĻŽāĻžāĻ§ā§āϝāĻŽā§‡ āϏāϰāĻŦāϰāĻžāĻš āĻ•āϰāĻŋ āϤāĻž āĻĒā§āϰāĻ¤ā§āϝāĻžāĻšāĻžāϰ āĻŦāĻž āϏāĻ‚āĻļā§‹āϧāύ āĻ•āϰāĻžāϰ āĻ…āϧāĻŋāĻ•āĻžāϰ āϏāĻ‚āϰāĻ•ā§āώāĻŖ āĻ•āϰāĻŋāĨ¤ āϕ⧋āύāĻ“ āĻ•āĻžāϰāϪ⧇ āĻŦāĻž āϕ⧋āύāĻ“ āϏāĻŽāϝāĻŧ⧇āϰ āϜāĻ¨ā§āϝ āĻĒāϰāĻŋāώ⧇āĻŦāĻžāϰ āϏāĻŽāĻ¸ā§āϤ āĻŦāĻž āϕ⧋āύāĻ“ āĻ…āĻ‚āĻļ āĻ…āύ⧁āĻĒāϞāĻŦā§āϧ āĻĨāĻžāĻ•āϞ⧇ āφāĻŽāϰāĻž āĻĻāĻžāϝāĻŧāĻŦāĻĻā§āϧ āĻĨāĻžāĻ•āĻŦ āύāĻžāĨ¤ āϏāĻŽāϝāĻŧ⧇ āϏāĻŽāϝāĻŧ⧇, āφāĻŽāϰāĻž āύāĻŋāĻŦāĻ¨ā§āϧāĻŋāϤ āĻŦā§āϝāĻŦāĻšāĻžāϰāĻ•āĻžāϰ⧀āĻ—āĻŖ āϏāĻš āĻĒāϰāĻŋāώ⧇āĻŦāĻžāϰ āĻ•āĻŋāϛ⧁ āĻ…āĻ‚āĻļ⧇ āĻŦāĻž āϏāĻŽā§āĻĒā§‚āĻ°ā§āĻŖ āĻĒāϰāĻŋāώ⧇āĻŦāĻžāϤ⧇ āĻ…ā§āϝāĻžāĻ•ā§āϏ⧇āϏāϕ⧇ āϏ⧀āĻŽāĻžāĻŦāĻĻā§āϧ āϰāĻžāĻ–āϤ⧇ āĻĒāĻžāϰāĻŋāĨ¤ 19. āĻļāĻ°ā§āϤāĻžāĻŦāϞ⧀ āϏāĻ‚āĻļā§‹āϧāύ āφāĻŽāϰāĻž āĻāχ āϏāĻžāχāĻŸā§‡ āϏāĻ‚āĻļā§‹āϧāĻŋāϤ āĻļāĻ°ā§āϤāĻžāĻĻāĻŋ āĻĒā§‹āĻ¸ā§āϟ āĻ•āϰ⧇ āϝ⧇ āϕ⧋āύāĻ“ āϏāĻŽāϝāĻŧ āĻļāĻ°ā§āϤāĻžāĻĻāĻŋ āϏāĻ‚āĻļā§‹āϧāύ āĻ•āϰāϤ⧇ āĻĒāĻžāϰāĻŋāĨ¤ āĻĒāĻ°ā§āϝāĻžāϝāĻŧāĻ•ā§āϰāĻŽā§‡ āĻāχ āĻļāĻ°ā§āϤāĻžāĻĻāĻŋ āĻĒāĻ°ā§āϝāĻžāϞ⧋āϚāύāĻž āĻ•āϰāĻž āφāĻĒāύāĻžāϰ āĻĻāĻžāϝāĻŧāĻŋāĻ¤ā§āĻŦāĨ¤ āϏāĻ‚āĻļā§‹āϧāĻŋāϤ āĻļāĻ°ā§āϤāĻžāĻĻāĻŋ āĻĒā§‹āĻ¸ā§āϟ āĻ•āϰāĻžāϰ āĻĒāϰ⧇ āφāĻĒāύāĻžāϰ āĻĒā§āĻ˛ā§āϝāĻžāϟāĻĢāĻ°ā§āĻŽā§‡āϰ āĻ…āĻŦāĻŋāĻšā§āĻ›āĻŋāĻ¨ā§āύ āĻŦā§āϝāĻŦāĻšāĻžāϰ⧇āϰ āĻ…āĻ°ā§āĻĨ āĻš'āϞ āφāĻĒāύāĻŋ āĻĒāϰāĻŋāĻŦāĻ°ā§āϤāύāϗ⧁āϞāĻŋ āĻ—ā§āϰāĻšāĻŖ āĻāĻŦāĻ‚ āϏāĻŽā§āĻŽāϤ āĻšāύāĨ¤ āφāĻĒāύāĻŋ āĻāχ āĻĒ⧃āĻˇā§āĻ āĻžāϝāĻŧ āϘāύ āϘāύ āĻšā§‡āĻ• āĻ•āϰāĻŦ⧇āύ āĻŦāϞ⧇ āφāĻļāĻž āĻ•āϰāĻž āĻšāĻšā§āϛ⧇ āϝāĻžāϤ⧇ āϕ⧋āύāĻ“ āĻĒāϰāĻŋāĻŦāĻ°ā§āϤāύ āϏāĻŽā§āĻĒāĻ°ā§āϕ⧇ āφāĻĒāύāĻŋ āϏāĻšā§‡āϤāύ āĻšāύ, āĻ•āĻžāϰāĻŖ āϤāĻžāϰāĻž āφāĻĒāύāĻžāϕ⧇ āĻŦāĻžāĻ§ā§āϝāϤāĻžāĻŽā§‚āϞāĻ• āĻ•āϰ⧇āĨ¤ āϕ⧋āύāĻ“ āϏāĻ‚āĻļā§‹āϧāύ⧀ āĻ•āĻžāĻ°ā§āϝāĻ•āϰ āĻšāĻ“āϝāĻŧāĻžāϰ āĻĒāϰ⧇ āφāĻŽāĻžāĻĻ⧇āϰ āĻĒāϰāĻŋāώ⧇āĻŦāĻž āĻ…ā§āϝāĻžāĻ•ā§āϏ⧇āϏ āĻŦāĻž āĻŦā§āϝāĻŦāĻšāĻžāϰ āĻ…āĻŦā§āϝāĻžāĻšāϤ āϰ⧇āϖ⧇ āφāĻĒāύāĻŋ āϏāĻ‚āĻļā§‹āϧāĻŋāϤ āĻļāĻ°ā§āϤāĻžāĻĻāĻŋāϰ āĻĻā§āĻŦāĻžāϰāĻž āφāĻŦāĻĻā§āϧ āĻšāϤ⧇ āϏāĻŽā§āĻŽāϤ āĻšāύāĨ¤ āφāĻĒāύāĻŋ āϝāĻĻāĻŋ āύāϤ⧁āύ āĻļāĻ°ā§āϤāĻžāĻĻāĻŋāϤ⧇ āϏāĻŽā§āĻŽāϤ āύāĻž āĻšāύ āϤāĻŦ⧇ āφāĻĒāύāĻŋ āφāϰ āĻĒāϰāĻŋāώ⧇āĻŦāĻžāϟāĻŋ āĻŦā§āϝāĻŦāĻšāĻžāϰ⧇āϰ āϜāĻ¨ā§āϝ āĻ…āύ⧁āĻŽā§‹āĻĻāĻŋāϤ āύāύāĨ¤ 20. āĻĻāĻžāĻŦāĻŋāĻ¤ā§āϝāĻžāĻ— āĻāĻŦāĻ‚ āϏāĻ‚āĻŦ⧇āĻĻāύāĻļā§€āϞāϤāĻž āĻļāĻ°ā§āϤāĻžāĻĻāĻŋāϰ āĻŽāĻ§ā§āϝ⧇ āύāĻŋāĻ°ā§āϧāĻžāϰāĻŋāϤ āϕ⧋āύāĻ“ āĻļāĻ°ā§āϤ āĻŦāĻž āĻļāĻ°ā§āϤ⧇āϰ āϏāĻ‚āĻ¸ā§āĻĨāĻžāϰ āĻĻā§āĻŦāĻžāϰāĻž āϕ⧋āύ āĻ›āĻžāĻĄāĻŧ āύāϝāĻŧ, āĻāχ āϜāĻžāϤ⧀āϝāĻŧ āĻļāĻ°ā§āϤ āĻŦāĻž āĻļāĻ°ā§āϤ āĻŦāĻž āĻ…āĻ¨ā§āϝ āϕ⧋āύāĻ“ āĻļāĻ°ā§āϤ āĻŦāĻž āĻļāĻ°ā§āϤ āĻŽāĻ“āϕ⧁āĻĢ āĻ•āϰāĻž, āĻāĻŦāĻ‚ āϕ⧋āĻŽā§āĻĒāĻžāύāĻŋāϰ āϕ⧋āύāĻ“ āĻŦāĻŋāϧāĻŋ āĻļāĻ°ā§āϤāĻžāĻĻāĻŋāϰ āĻ…āϧ⧀āύ⧇ āϕ⧋āύ āĻ…āϧāĻŋāĻ•āĻžāϰ āĻŦāĻž āĻŦāĻŋāϧāĻžāύ āĻĻāĻžāĻŦā§€ āĻ•āϰāĻŋāϤ⧇ āĻŦā§āϝāĻ°ā§āĻĨ āĻšāχāĻŦ⧇ āύāĻž āϝ⧇āĻŽāύ āĻ…āϧāĻŋāĻ•āĻžāϰ āĻŦāĻž āĻŦāĻŋāϧāĻžāύ āĻāĻ•āϟāĻŋ āĻĻāĻžāĻŦāĻŋāĻ¤ā§āϝāĻžāĻ— āĻ—āĻ āύ āĻ•āϰ⧇ āύāĻžāĨ¤ āϕ⧋āύāĻ“ āĻļāĻ°ā§āϤāĻžāĻĻāĻŋāϰ āϕ⧋āύāĻ“ āĻŦāĻŋāϧāĻžāύ āϝāĻĻāĻŋ āϕ⧋āύāĻ“ āĻ•āĻžāϰāϪ⧇ āφāĻĻāĻžāϞāϤ āĻŦāĻž āĻ…āĻ¨ā§āϝ āϕ⧋āύ āĻŸā§āϰāĻžāχāĻŦā§āϝ⧁āύāĻžāϞ āĻ•āĻ°ā§āϤ⧃āĻ• āĻ…āĻŦ⧈āϧ, āĻ…āĻŦ⧈āϧ āĻŦāĻž āĻ…āĻĒā§āϰāϝāĻŧā§‹āĻ—āϝ⧋āĻ—ā§āϝ āĻŦāϞ⧇ āĻŦāĻŋāĻŦ⧇āϚāĻŋāϤ āĻšāϝāĻŧ, āϤāĻŦ⧇ āĻāχ āĻŦāĻŋāϧāĻžāύāϟāĻŋ āύ⧂āĻ¨ā§āϝāϤāĻŽ āϏ⧀āĻŽāĻžāϤ⧇ āϏ⧀āĻŽāĻžāĻŦāĻĻā§āϧ āĻŦāĻž 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  • GST No. search | Karr Tax

    Explore the essential guide to GSTIN management, covering strategies, hacks, and tools for seamless compliance in the world of GST. āϜāĻŋāĻāϏāϟāĻŋ āύāĻŽā§āĻŦāϰ āĻ…āύ⧁āϏāĻ¨ā§āϧāĻžāύ / āϜāĻŋāĻāϏāϟāĻŋ āĻšā§‡āĻ• āĻ…āύ⧁āϏāĻ¨ā§āϧāĻžāύ āĻ•āϰ⧁āύ I'm a paragraph. Click here to add your own text and edit me. It's easy. DETAILS Trade Name No Details Legal Name No Details Registration Status No Details No Details Cancellation Date No Details Registration Date No Details Entity Type No Details Place of Business (Address) No Details RECENT GST RETURNS Return Type FY Period Filing Date Return Type FY Period Filing Date Return Type HSN/SAC CODE No Details RETURN PERIODICITY No Details No BUSINESS ACTIVITIES No Details GSTIN āĻ•āĻŋ? āϜāĻŋāĻāϏāϟāĻŋ āύāĻ‚ āĻŦāĻž āϜāĻŋāĻāϏāϟāĻŋāφāχāĻāύ (āϜāĻŋāĻāϏāϟāĻŋ āφāχāĻĄā§‡āĻ¨ā§āϟāĻŋāĻĢāĻŋāϕ⧇āĻļāύ āύāĻŽā§āĻŦāϰ) āĻĒā§āϰāϤāĻŋāϟāĻŋ āĻ•āϰāĻĻāĻžāϤāĻžāϕ⧇ āϝāĻ–āύ āϜāĻŋāĻāϏāϟāĻŋ āĻŦāĻŋāĻ­āĻžāϗ⧇ āύāĻŋāĻŦāĻ¨ā§āϧāĻŋāϤ āĻ•āϰāĻž āĻšāϝāĻŧ āϤāĻ–āύ āϏāϰāĻŦāϰāĻžāĻš āĻ•āϰāĻž āĻšāϝāĻŧāĨ¤ āύāĻŋāĻŦāĻ¨ā§āϧāύ āύāĻ‚āĨ¤ āĻāĻ•āϟāĻŋ āĻ…āύāĻ¨ā§āϝ āĻĒāϰāĻŋāϚāϝāĻŧāĨ¤ āĻĒā§āϰāϤāĻŋāϟāĻŋ āĻ•āϰāĻĻāĻžāϤāĻžāϕ⧇ āϜāĻŋāĻāϏāϟāĻŋ āĻŦāĻŋāĻ­āĻžāĻ— āĻĻā§āĻŦāĻžāϰāĻž āύāĻŋāĻŦāĻ¨ā§āϧāĻ•āϰāϪ⧇āϰ āϜāĻ¨ā§āϝ āφāĻŦ⧇āĻĻāύ āĻ…āύ⧁āĻŽā§‹āĻĻāĻŋāϤ āĻšāϞ⧇ āĻĒā§āϰāĻĻāĻžāύ āĻ•āϰāĻž āĻšāϝāĻŧ provided Ø§ŲˆØą āĻĒā§āϰāϤāĻŋāϟāĻŋ āϜāĻŋāĻāϏāϟāĻŋ āύāĻ‚ āĻāϰ āĻ•āĻŋāϛ⧁ āφāϞāĻžāĻĻāĻž āĻŦ⧈āĻļāĻŋāĻˇā§āĻŸā§āϝ āϰāϝāĻŧ⧇āϛ⧇ āϝāĻž āϏ⧇āϗ⧁āϞāĻŋ āύāĻŋāĻŽā§āύāϰ⧂āĻĒ: Ø§ŲˆØą 08AAAAA0000A1Z5 - āύāĻŽā§āύāĻž āϜāĻŋāĻāϏāϟāĻŋ āύāĻ‚ Ø§ŲˆØą ā§§. āϜāĻŋāĻāϏāϟāĻŋ āύāĻ‚ āĻāϰ āĻĒā§āϰāĻĨāĻŽ āĻĻ⧁āϟāĻŋ āĻ…āĻ™ā§āĻ• āϰāĻžāĻœā§āϝ āϕ⧋āĻĄāϕ⧇ āωāĻĒāĻ¸ā§āĻĨāĻžāĻĒāύ āĻ•āϰ⧇āĨ¤ āωāĻĻāĻžāĻšāϰāĻŖāĻ¸ā§āĻŦāϰ⧂āĻĒ āωāĻĒāϰ⧇ āύāĻŽā§āύāĻž āύāĻ‚āĨ¤ 08 āϰāĻžāϜāĻ¸ā§āĻĨāĻžāύ āϰāĻžāĻœā§āϝ āϕ⧋āĻĄ āωāĻĒāĻ¸ā§āĻĨāĻžāĻĒāύ āĻ•āϰ⧇āĨ¤ Ø§ŲˆØą ⧍. āĻĒāϰāĻŦāĻ°ā§āϤ⧀ āĻĻāĻļāϟāĻŋ āϏāĻ‚āĻ–ā§āϝāĻž āύāĻŋāĻŦāĻ¨ā§āϧāĻŋāϤ āĻ•āϰāĻĻāĻžāϤāĻžāϰ āĻĒā§āϝāĻžāύ āωāĻĒāĻ¸ā§āĻĨāĻžāĻĒāύ āĻ•āϰ⧇āĨ¤ Ø§ŲˆØą ā§Š. āĻĒāϰāĻŦāĻ°ā§āϤ⧀ āϏāĻ‚āĻ–ā§āϝāĻžāϰ āϏāĻ‚āĻ–ā§āϝāĻžāϟāĻŋ āϏāĻ‚āĻ–ā§āϝāĻžāϟāĻŋāϰ āĻĒā§āϰāϤāĻŋāύāĻŋāϧāĻŋāĻ¤ā§āĻŦ āĻ•āϰ⧇āĨ¤ āϰāĻžāĻœā§āϝ⧇ āĻ•āϰāĻĻāĻžāϤāĻžāĻĻ⧇āϰ āĻĻā§āĻŦāĻžāϰāĻž āύāĻŋāĻŦāĻ¨ā§āϧāĻŋāϤ āύāĻŋāĻŦāĻ¨ā§āϧāϗ⧁āϞāĻŋāĨ¤ 1 āĻŦā§‹āĻāĻžāϝāĻŧ āϝ⧇ āϤāĻŋāύāĻŋ āύāĻŋāĻ°ā§āĻĻāĻŋāĻˇā§āϟ āϰāĻžāĻœā§āϝ⧇ āϕ⧇āĻŦāϞ āĻāĻ•āϟāĻŋ āύāĻŋāĻŦāĻ¨ā§āϧāύ āĻ•āϰ⧇āϛ⧇āύāĨ¤ Ø§ŲˆØą 4. āĻĒāϰāĻŦāĻ°ā§āϤ⧀ āĻŦāĻ°ā§āĻŖāĻŽāĻžāϞāĻž āĻœā§‡āĻĄ āĻāĻ•āϟāĻŋ āύāĻŋāĻ°ā§āĻĻāĻŋāĻˇā§āϟ āĻŦāĻ°ā§āĻŖāĻŽāĻžāϞāĻžāĨ¤ Ø§ŲˆØą ā§Ģ. āωāĻĒāϰ⧇āϰ āĻ¸ā§āϝāĻžāĻŽā§āĻĒāϞāϟāĻŋāϤ⧇ āĻļ⧇āώ āĻ…āĻ™ā§āĻ• āĻ…āĻ°ā§āĻĨāĻžā§Ž āĻĒāĻžāρāϚāϟāĻŋ āĻāĻ•āϟāĻŋ āĻ…āύāĻ¨ā§āϝ āĻ…āĻ™ā§āĻ• āωāĻĒāĻ¸ā§āĻĨāĻžāĻĒāύ āĻ•āϰ⧇ āϝāĻž āĻŦāĻŋāĻ­āĻŋāĻ¨ā§āύ āĻ•āϰāĻĻāĻžāϤāĻžāϰ āϜāĻ¨ā§āϝ āĻĒ⧃āĻĨāĻ•āĨ¤ Ø§ŲˆØą Ø§ŲˆØą āϜāĻŋāĻāϏāϟāĻŋ āύāĻ‚ āύāĻŋāĻŽā§āύāϞāĻŋāĻ–āĻŋāϤ āĻŦāĻŋāĻ•āĻ˛ā§āĻĒāϗ⧁āϞāĻŋāϰ āĻŽāĻžāĻ§ā§āϝāĻŽā§‡ āϜāĻŋāĻāϏāϟāĻŋ āϏāĻžāχāĻŸā§‡ āĻ…āύ⧁āϏāĻ¨ā§āϧāĻžāύ āĻ•āϰāĻž āϝ⧇āϤ⧇ āĻĒāĻžāϰ⧇: Ø§ŲˆØą (1) āϜāĻŋāĻāϏāϟāĻŋāφāχāĻāύ āĻāϰ āĻŽāĻžāĻ§ā§āϝāĻŽā§‡ āĻ…āĻ°ā§āĻĨāĻžā§Ž āϜāĻŋāĻāϏāϟāĻŋ āύāĻ‚ āĻĻā§āĻŦāĻžāϰāĻž āϜāĻŋāĻāϏāϟāĻŋ āĻ…āύ⧁āϏāĻ¨ā§āϧāĻžāύ (⧍) āĻĒā§āϝāĻžāύ⧇āϰ āĻŽāĻžāĻ§ā§āϝāĻŽā§‡ āĻ…āĻ°ā§āĻĨāĻžā§Ž āĻĒā§āϝāĻžāύ⧇āϰ āĻŽāĻžāĻ§ā§āϝāĻŽā§‡ āϜāĻŋāĻāϏāϟāĻŋ āĻ…āύ⧁āϏāĻ¨ā§āϧāĻžāύ (3) āϰāϚāύāĻž āĻ•āϰāĻĻāĻžāϤāĻž āĻ…āύ⧁āϏāĻ¨ā§āϧāĻžāύ āĻ•āϰ⧁āύ Ø§ŲˆØą āĻāχ āϏ⧁āĻŦāĻŋāϧāĻžāϟāĻŋ āϜāĻŋāĻāϏāϟāĻŋ āϏāĻžāχāĻŸā§‡āϰ āĻŽā§‚āϞ āĻĒ⧃āĻˇā§āĻ āĻžāϝāĻŧ āĻ…āĻ°ā§āĻĨāĻžā§Ž www.gst.gov.in āĻ āĻŦāĻŋāĻ•āĻ˛ā§āĻĒ āĻ…āύ⧁āϏāĻ¨ā§āϧāĻžāύ āĻ•āϰāĻĻāĻžāϤāĻžāϰ āĻ…āϧ⧀āύ⧇ āωāĻĒāϞāĻŦā§āϧāĨ¤ āφāĻĒāύāĻŋ āωāĻĒāϰ⧇āϰ āϝ⧇ āϕ⧋āύāĻ“ āĻ•ā§āώ⧇āĻ¤ā§āϰ⧇ āχāύāĻĒ⧁āϟ āĻ•āϰāϤ⧇ āĻĒāĻžāϰ⧇āύ āĻāĻŦāĻ‚ āĻ•āϰāĻĻāĻžāϤāĻžāϰ āĻŦāĻŋāĻļāĻĻāϟāĻŋ āϏāĻ¨ā§āϧāĻžāύ āĻ•āϰāϤ⧇ āĻĒāĻžāϰ⧇āύāĨ¤ āϤāĻŦ⧇ āĻ…āύ⧁āϏāĻ¨ā§āϧāĻžāύ⧇āϰ āϜāĻ¨ā§āϝ āĻĒā§āϝāĻžāύ āĻ…āĻŦāĻļā§āϝāχ āφāĻŦāĻļā§āϝāĻ•āĨ¤ āĻĒā§āϝāĻžāύ āĻ›āĻžāĻĄāĻŧāĻž āφāĻĒāύāĻŋ āϕ⧋āύāĻ“ āĻ•āϰāĻĻāĻžāϤāĻžāϕ⧇ āϏāĻ¨ā§āϧāĻžāύ āĻ•āϰāϤ⧇ āĻĒāĻžāϰāĻŦ⧇āύ āύāĻžāĨ¤ āĻ•āϰāĻĻāĻžāϤāĻžāϰ āύāĻžāĻŽ āĻ…āύ⧁āϏāĻžāϰ⧇ āϜāĻŋāĻāϏāϟāĻŋ āύāĻŽā§āĻŦāϰ āĻ…āύ⧁āϏāĻ¨ā§āϧāĻžāύ āĻ•āϰāĻž āϏāĻŽā§āĻ­āĻŦ āύāϝāĻŧāĨ¤ Ø§ŲˆØą āωāĻĒāϰ⧇āϰ āϏ⧁āĻŦāĻŋāϧāĻžāϟāĻŋ āϕ⧋āύāĻ“ āύāĻŋāĻ°ā§āĻĻāĻŋāĻˇā§āϟ āϜāĻŋāĻāϏāϟāĻŋ āĻ•āĻŋāύāĻž āϤāĻž āϏāύāĻžāĻ•ā§āϤ āĻ•āϰāϤ⧇ āϏāĻšāĻžāϝāĻŧāϤāĻž āĻ•āϰ⧇āĨ¤ āϏāĻ āĻŋāĻ• āĻŦāĻž āϜāĻžāϞāĨ¤ āĻ•ā§āώ⧇āĻ¤ā§āϰ⧇ āϜāĻžāϞ āϜāĻŋāĻāϏāϟāĻŋ āύāĻ‚āĨ¤ āϝ⧇ āϕ⧋āύāĻ“ āĻŦāĻŋāϞ⧇ āϰāĻŋāĻĒā§‹āĻ°ā§āϟ āĻ•āϰāĻž āĻšāϝāĻŧ⧇āϛ⧇, āφāĻĒāύāĻžāϕ⧇ āĻ…āĻŦāĻļā§āϝāχ āĻāϟāĻŋ āĻĒāϰ⧀āĻ•ā§āώāĻž āĻ•āϰ⧇ āĻ…āĻŦāĻļā§āϝāχ āϏāĻ‚āĻļā§āϞāĻŋāĻˇā§āϟ āĻĄāĻŋāϞāĻžāϰ⧇āϰ āĻ•āĻžāϛ⧇ āωāĻĻā§āĻŦ⧇āϗ⧇āϰ āĻĒā§āϰāϤāĻŋāĻŦ⧇āĻĻāύ āĻ•āϰāϤ⧇ āĻšāĻŦ⧇āĨ¤ āĻĻāϝāĻŧāĻž āĻ•āϰ⧇ āύ⧋āϟ āĻ•āϰ⧁āύ āϝ⧇ āĻŦāĻ°ā§āϤāĻŽāĻžāύ⧇ āϏāĻ‚āĻ¸ā§āĻĨāĻžāϰ āύāĻžāĻŽ āĻŦāĻž āĻĢāĻžāĻ°ā§āĻŽā§‡āϰ āύāĻžāĻŽ āĻ…āύ⧁āϏāĻžāϰ⧇ āϜāĻŋāĻāϏāϟāĻŋ āĻ…āύ⧁āϏāĻ¨ā§āϧāĻžāύ⧇āϰ āϜāĻ¨ā§āϝ āϕ⧋āύāĻ“ āϏ⧁āĻŦāĻŋāϧāĻž āύ⧇āχ āĻ…āĻ°ā§āĻĨāĻžāĻ¤ā§ āϝāĻĻāĻŋ āϕ⧋āύāĻ“ āĻŦā§āϝāĻŦāϏāĻžāϝāĻŧāĻŋāĻ• āύāĻžāĻŽ āϜāĻŋāĻāϏāϟāĻŋ āĻĒā§āϰāĻŦ⧇āĻļ āĻ•āϰ⧇ āϤāĻŦ⧇ āĻ…āύ⧁āϏāĻ¨ā§āϧāĻžāύ āĻ•āϰāĻž āϝāĻžāĻŦ⧇ āύāĻžāĨ¤ Ø§ŲˆØą āϜāĻŋāĻāϏāϟāĻŋāφāχāĻāύ āĻ…āύ⧁āϏāĻ¨ā§āϧāĻžāύ⧇āϰ āϞāĻŋāĻ™ā§āĻ•āϟāĻŋ āύ⧀āĻšā§‡ āϏāϰāĻŦāϰāĻžāĻš āĻ•āϰāĻž āĻšāϝāĻŧ⧇āϛ⧇: Ø§ŲˆØą Ø§ŲˆØą Ø§ŲˆØą Searching for a GST Number Conducting a GST number search in India is a pivotal step for individuals or entities to verify the authenticity and details of a GST registration . GST number search tools enable users to search for a GST number using various parameters, including by name or PAN (Permanent Account Number). These tools facilitate the GST number search by company name or firm name, providing a means to authenticate the GST details associated with a particular entity. Moreover, searching GST numbers by name aids in identifying GST details linked to specific individuals or businesses, ensuring the accuracy and validation of their GST registration. The GST Department offers a user-friendly facility on its official website, www.gst.gov.in , to search for GST Numbers. Here are the available options for searching: 1. GST Number Search Using the GST Number search option, you can directly input a GSTIN to find specific taxpayer details. This method is particularly useful when you already have the GST Number and want to verify its accuracy. The facility is available on the main page of the GST site i.e. www.gst.gov.in under the option search taxpayer. You can input any of the fields above and search for the taxpayer details. However, the PAN is a must for the search. Without PAN you cannot search any taxpayer. GST number search by the name of the taxpayer is not possible. The above facility helps to identify whether a particular GST no. is correct or fake. In case fake GST no. has been reported in any bill, you must check the same and report the concern to the respective dealer. Please note that presently there is no facility available for GST search by company name or firm name i.e. if a trade name is entered GST no cannot be searched. 2. PAN-based Search Another option is to search for a GST Number based on the PAN of the taxpayer. This method allows you to retrieve GSTINs associated with a particular PAN. It can be helpful when you have the PAN but not the GST Number. The process of GST No search by name involves utilizing dedicated online portals or platforms designed for GST details search. These search tools allow users to find GST numbers by entering relevant information such as the name of the taxpayer or the company. Additionally, users can search for GST numbers by PAN, providing a more targeted approach to identifying GST registrations associated with specific PAN cardholders. This search-by-name feature simplifies the process of retrieving GST numbers and related details, ensuring seamless verification of GST registrations. 3. Composition Taxpayer Search If you are specifically looking for information about a composition taxpayer , you can utilize the Composition Taxpayer search option. This search helps you identify taxpayers who have opted for the composition scheme. The GST No. can be searched at the GST site through any of the following options: (1) Through GSTIN i.e., GST search by GST No. (2) Through PAN i.e., GST search by PAN (3) Search Composition Taxpayer In conclusion, the GST Number search facility provided by the GST Department allows you to verify the authenticity of a GST Number and access important taxpayer information. By understanding the components of a GST Number and utilizing the available search options, you can ensure the accuracy of GSTINs and report any suspicious activity. Remember, the GST Number search is invaluable in maintaining transparency and compliance within the GST framework āϜāĻŋāĻāϏāϟāĻŋ āĻ•āϰāĻĻāĻžāϤāĻž āĻ…āύ⧁āϏāĻ¨ā§āϧāĻžāύ⧇āϰ āϜāĻ¨ā§āϝ āϧāĻžāĻĒ⧇ āϧāĻžāĻĒ⧇ āĻĒā§āϰāĻ•ā§āϰāĻŋāϝāĻŧāĻžāϟāĻŋ āύāĻŋāĻŽā§āύāϰ⧂āĻĒ: (āĻ•) āϜāĻŋāĻāϏāϟāĻŋ āύāĻŽā§āĻŦāϰ⧇āϰ āĻŽāĻžāĻ§ā§āϝāĻŽā§‡ āĻ…āĻ°ā§āĻĨāĻžā§Ž āϝāĻĻāĻŋ āφāĻĒāύāĻžāϰ āĻ•āĻžāϛ⧇ āĻ•āϰāĻĻāĻžāϤāĻžāϰ āϜāĻŋāĻāϏāϟāĻŋ āύāĻŽā§āĻŦāϰ āĻĨāĻžāϕ⧇ 1. www.gst.gov.in- āĻ āϝāĻžāύ 2. GSTIN/UIN āĻĻā§āĻŦāĻžāϰāĻž āĻ…āύ⧁āϏāĻ¨ā§āϧāĻžāύ⧇ āĻ•ā§āϞāĻŋāĻ• āĻ•āϰ⧁āύ⧎ 3. āĻ•āϰāĻĻāĻžāϤāĻžāϰ GSTIN āϞāĻŋāϖ⧁āύ āĻāĻŦāĻ‚ āφāĻĒāύāĻŋ āϏāĻŽāĻ¸ā§āϤ āĻŦāĻŋāĻŦāϰāĻŖ āĻĒāĻžāĻŦ⧇āύ (b) āĻ•āϰāĻĻāĻžāϤāĻžāϰ PAN āĻāϰ āĻŽāĻžāĻ§ā§āϝāĻŽā§‡ 1. www.gst.gov.in āĻĻ⧇āϖ⧁āύ Search with PAN 2. āĻ•āϰāĻĻāĻžāϤāĻž āĻ…āύ⧁āϏāĻ¨ā§āϧāĻžāύ⧇ āϝāĻžāύ - PAN āĻĻā§āĻŦāĻžāϰāĻž āĻ…āύ⧁āϏāĻ¨ā§āϧāĻžāύ āĻ•āϰ⧁āύ⧎ 3. PAN āϞāĻŋāϖ⧁āύ āĻāĻŦāĻ‚ āĻ•āϰāĻĻāĻžāϤāĻžāϰ āϏāĻŽāĻ¸ā§āϤ āĻŦāĻŋāĻŦāϰāĻŖ āĻĒāĻžāĻ“āϝāĻŧāĻž āϝāĻžāĻŦ⧇ Verifying the Authenticity of a GST Number The GST Number search facility provided by the GST Department plays a crucial role in verifying the authenticity of a GST Number. It enables you to identify whether a particular GSTIN is genuine or fake. If you come across a suspicious or fake GST Number on a bill or document, it is essential to verify it and report the concern to the respective dealer or authority. Here are some strategies that are essential for businesses to verify the authenticity of GSTINs and maintain compliance with GST regulations, preventing errors and potential fraud. Toolsets for Managing GST Numbers Finding GST numbers by name or PAN is crucial for obtaining accurate and verified GST details for taxpayers or businesses. Using these search methods enables individuals to access comprehensive information about GST registrations, ensuring compliance and authenticity in business dealings. Moreover, performing a GST number search with name or PAN helps in cross-verifying and validating the GST details provided by entities, enhancing transparency and trust in business transactions. These search functionalities contribute to a streamlined process for individuals or entities to verify GST numbers and gather detailed information about registered taxpayers or businesses. Online tools and software simplify GST registration and compliance, making it easier for businesses to navigate the system. These are listed below: Strategies/Hacks/Use Cases for Efficient GSTIN Management This concise table provides a summarized overview of various aspects of efficient GSTIN management, including strategies, hacks, and use cases Leveraging the latest data for GSTIN management is crucial for businesses to maintain compliance and operational efficiency. Real-time verification, API integration with the GSTN, and collaboration with GST Suvidha Providers (GSPs) provide access to the current information. āϜāĻŋāĻāϏāϟāĻŋ āϰāĻŋāϟāĻžāĻ°ā§āύ āĻĻāĻžāĻ–āĻŋāϞ āĻ•āϰāĻž āϏāϰāϞ⧀āĻ•ā§ƒāϤ āϏāĻžāĻļā§āϰāϝāĻŧā§€ āĻŽā§‚āĻ˛ā§āϝ⧇ āĻŦāĻŋāĻļ⧇āώāĻœā§āĻžā§‡āϰ āϏāĻžāĻšāĻžāĻ¯ā§āϝ⧇ āϜāĻŋāĻāϏāϟāĻŋ āύāĻŋāĻŦāĻ¨ā§āϧāύ āĻāĻŦāĻ‚ āϰāĻŋāϟāĻžāĻ°ā§āύ āĻĢāĻžāχāϞāĻŋāĻ‚ āĻĒāĻžāύ āĻāĻ–āύāχ āĻļ⧁āϰ⧁ āĻ•āϰ

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  • FORM 26Q | Income Tax 26Q Form Download | Karr Tax

    Discover India's TDS provisions & Form 26Q. Learn due dates, interest on TDS, and ensure tax compliance for seamless reporting. FORM 26Q: Price List āϟāĻŋāĻĄāĻŋāĻāϏ āĻĢāĻ°ā§āĻŽ āĻĢāĻ°ā§āĻŽ 26 āĻ•āĻŋāω āϤ⧋āĻŽāĻžāϰāϟāĻž āύāĻžāĻ“ āĻ¸ā§āĻŸā§āϝāĻžāĻ¨ā§āĻĄāĻžāĻ°ā§āĻĄ āĻŦ⧇āϤāύ āĻŦā§āϝāϤ⧀āϤ āĻ…āĻ¨ā§āϝāĻžāĻ¨ā§āϝ āĻ›āĻžāĻĄāĻŧ⧇āϰ āĻ•ā§āώ⧇āĻ¤ā§āϰ⧇ āϟāĻŋāĻĄāĻŋāĻāϏ⧇āϰ āϜāĻ¨ā§āϝ āĻĢāĻ°ā§āĻŽ 26 āĻ•āĻŋāω ⧍,ā§Ļā§Ļā§Ļ āϟāĻžāĻ•āĻžāĨ¤ 1499 āĻāĻ–āύāχ āĻļ⧁āϰ⧁ āĻ•āϰ FORM 26Q: FAQ āĻĢāĻ°ā§āĻŽ 26 āĻ•āĻŋāω āϕ⧋āύāĻ“ āĻ•āĻ°ā§āϤāύāĻ•āĻžāϰ⧀āϕ⧇ āĻāĻ•āϜāύ āĻ•āĻ°ā§āϤāύāĻ•āĻžāϰ⧀ āĻĻā§āĻŦāĻžāϰāĻž āĻĒā§āϰāĻĻāĻ¤ā§āϤ āĻ…āύ⧇āĻ• āĻ…āĻ°ā§āĻĨ⧇āϰ āϏāĻŽā§āĻŽāĻžāύ⧇āϰ āĻ•ā§āώ⧇āĻ¤ā§āϰ⧇ āϟāĻŋāĻĄāĻŋāĻāϏ āϕ⧇āĻŸā§‡ āύ⧇āĻ“āϝāĻŧāĻž āωāϚāĻŋāϤāĨ¤ āφāϝāĻŧāĻ•āϰ āφāχāύ⧇āϰ 193 āĻāĻŦāĻ‚ 194 āϧāĻžāϰāĻžāϝāĻŧ āĻāχ āĻ…āĻ°ā§āĻĨ āĻĒā§āϰāĻĻāĻžāύ⧇āϰ āĻ•ā§āώ⧇āĻ¤ā§āϰ⧇ āϟāĻŋāĻĄāĻŋāĻāϏ āĻ›āĻžāĻĄāĻŧ⧇āϰ āĻŦāĻŋāϧāĻžāύ āύāĻŋāĻ°ā§āϧāĻžāϰāĻŖ āĻ•āϰ⧇āĨ¤ āĻāχ āĻ…āĻ°ā§āĻĨ āĻĒā§āϰāĻĻāĻžāύ⧇āϰ āĻ…āĻ¨ā§āϤāĻ°ā§āϭ⧁āĻ•ā§āϤ: (āĻ•) āϏ⧁āĻĻ (āĻ–) āĻ­āĻžāĻĄāĻŧāĻž (āĻ—) āĻ•āĻŽāĻŋāĻļāύ (āϘ) āϚ⧁āĻ•ā§āϤāĻŋāĻ­āĻŋāĻ¤ā§āϤāĻŋāĻ• āĻĒā§āϰāĻĻāĻžāύ āχāĻ¤ā§āϝāĻžāĻĻāĻŋ āϕ⧇āĻŸā§‡ āύ⧇āĻ“āϝāĻŧāĻž āϟāĻŋāĻĄāĻŋāĻāϏ āϏāϰāĻ•āĻžāϰāϕ⧇ āĻĻāĻŋāϤ⧇ āĻšāĻŦ⧇āĨ¤ āĻŽāĻžāϏāĻŋāĻ• āĻ­āĻŋāĻ¤ā§āϤāĻŋāϤ⧇ āϟāĻŋāĻĄāĻŋāĻāϏ⧇āϰ āϚāϞāĻžāύ⧇āϰ āĻŽāĻžāĻ§ā§āϝāĻŽā§‡ āĻ…ā§āϝāĻžāĻ•āĻžāωāĻ¨ā§āϟ āĻ•āϰ⧁āύāĨ¤ āϚāĻžāϞāĻžāύ⧇āϰ āĻŽāĻžāĻ§ā§āϝāĻŽā§‡ āϟāĻŋāĻĄāĻŋāĻāϏ āĻ…āĻ°ā§āĻĨ āĻĒā§āϰāĻĻāĻžāύ⧇āϰ āĻĒāϰ⧇, āĻŦāĻŋāϝāĻŧā§‹āĻ—āĻ•āĻžāϰ⧀āϕ⧇ āϟāĻŋāĻĄāĻŋāĻāϏ āĻĢāĻ°ā§āĻŽ 26 āĻ•āĻŋāωāϤ⧇ āϰāĻŋāϟāĻžāĻ°ā§āύ āϜāĻŽāĻž āĻĻāĻŋāϤ⧇ āĻšāĻŦ⧇āĨ¤ āĻāϟāĻŋ āϏ⧁āĻĻ, āĻ­āĻžāĻĄāĻŧāĻž, āĻ•āĻŽāĻŋāĻļāύ, āϚ⧁āĻ•ā§āϤāĻŋ āχāĻ¤ā§āϝāĻžāĻĻāĻŋāϰ āĻ•ā§āώ⧇āĻ¤ā§āϰ⧇ āĻ•āĻ°ā§āϤāύāĻ•āĻžāϰ⧀āĻĻ⧇āϰ āύāĻŋāĻ•āϟ āφāĻŦāĻžāϏāĻŋāĻ• āĻ•āĻ°ā§āϤāύāĻ•āĻžāϰ⧀āϰ āĻĻā§āĻŦāĻžāϰāĻž āĻĒā§āϰāĻĻāĻ¤ā§āϤ āϏāĻŽāĻ¸ā§āϤ āĻ…āĻ°ā§āĻĨ⧇āϰ āĻ•ā§āώ⧇āĻ¤ā§āϰ⧇ āĻ¤ā§āϰ⧈āĻŽāĻžāϏāĻŋāĻ• āϰāĻŋāϟāĻžāĻ°ā§āύ is Ø§ŲˆØą āĻāχ āĻĢāĻ°ā§āĻŽāϟāĻŋ āϕ⧋āϝāĻŧāĻžāĻ°ā§āϟāĻžāϰ⧇āϰ āĻļ⧇āώ āĻĨ⧇āϕ⧇ āĻāĻ• āĻŽāĻžāϏ⧇āϰ āĻŽāĻ§ā§āϝ⧇ āĻĒā§āϰāϤāĻŋ āĻŽāĻžāϏ⧇āϰ āĻŽāĻ§ā§āϝ⧇ āϜāĻŽāĻž āĻĻāĻŋāϤ⧇ āĻšāĻŦ⧇ filed āϤāĻŦ⧇ āĻŽāĻžāĻ°ā§āϚ āϏāĻŽāĻžāĻĒā§āϤāĻŋ āĻĒā§āϰāĻžāĻ¨ā§āϤāĻŋāϕ⧇āϰ āϜāĻ¨ā§āϝ, āĻāχ āĻĢāĻ°ā§āĻŽāϟāĻŋ 31 āĻŽā§‡ āĻĒāĻ°ā§āϝāĻ¨ā§āϤ āĻĢāĻžāχāϞ āĻ•āϰāĻž āϝāĻžāĻŦ⧇āĨ¤ Ø§ŲˆØą āĻĢāĻ°ā§āĻŽāϟāĻŋ āĻĢāĻžāχāϞ āĻ•āϰāĻžāϰ āĻĒāϰ⧇, āĻāϟāĻŋ āϟāĻŋāĻĄāĻŋāĻāϏ āϏāĻŋāĻĒāĻŋāϏāĻŋ āĻĒā§‹āĻ°ā§āϟāĻžāϞ āĻĻā§āĻŦāĻžāϰāĻž āĻĒā§āϰāĻ•ā§āϰāĻŋāϝāĻŧāĻž āĻ•āϰāĻž āĻšāϝāĻŧāĨ¤ āĻĢāĻ°ā§āĻŽ ā§§A āĻ āĻ…āĻ°ā§āĻĨāĻžā§Ž āϟāĻŋāĻĄāĻŋāĻāϏ āĻļāĻ‚āϏāĻžāĻĒāĻ¤ā§āϰāϗ⧁āϞāĻŋ āĻ…āύāϞāĻžāχāύ⧇ ⧍ 26 āĻ•āĻŋāω āĻĢāĻžāχāϞ āĻ•āϰāĻžāϰ āϤāĻžāϰāĻŋāĻ– āĻĨ⧇āϕ⧇ ā§§ā§Ģ āĻĻāĻŋāύ⧇āϰ āĻŽāĻ§ā§āϝ⧇ āϤ⧈āϰāĻŋ āĻ•āϰāϤ⧇ āĻšāĻŦ⧇ āϝāĻž āϟāĻŋāĻĄāĻŋāĻāϏ āϏāĻŋāĻĒāĻŋāϏāĻŋ āĻĒā§‹āĻ°ā§āϟāĻžāϞ⧇ āĻĒāĻžāĻ“āϝāĻŧāĻž āϝāĻžāĻŦ⧇āĨ¤ Major Sections Covered The Indian Income Tax Act provides TDS deduction provisions for various types of payments, ensuring accurate deduction and remittance as follows: 1. Section 193 - Interest on Securities â€ĸ TDS Rate: 10% â€ĸ Example: Interest on Government Bonds 2. Section 194 - Dividends â€ĸ TDS Rate: 10% â€ĸ Example: Dividends from XYZ Company 3. Section 194A - Interest other than Interest on Securities â€ĸ TDS Rate: 10% â€ĸ Example: Interest on Fixed Deposits 4. Section 194B - Winnings from Lotteries and Puzzles â€ĸ TDS Rate: 30% â€ĸ Example: Lottery Prize Winnings 5. Section 194C - Payments to Contractors/sub-contractors against works contract â€ĸ TDS Rate: 1% to 2% â€ĸ Example: Payment to Construction Contractors 6. Section 194D - Commission from Insurance â€ĸ TDS Rate: 2% â€ĸ Example: Commission to Insurance Agents 7. Section 194DA - Payments in respect of Life Insurance Policy â€ĸ TDS Rate: 5% â€ĸ Example: Payouts from Life Insurance Policies 8. Section 194EE - Payments in respect of deposits under National Saving Schemes etc. â€ĸ TDS Rate: 20% â€ĸ Example: Interest on National Saving Certificates 9. Section 194F - Payments on the repurchase of units of Mutual Fund or UTI schemes â€ĸ TDS Rate: 20% â€ĸ Example: Income from Mutual Fund Repurchases 10. Section 194G - Commission etc. on sale of lottery tickets â€ĸ TDS Rate: 5% â€ĸ Example: Commission on Lottery Ticket Sales 11. Section 194H - Commission or Brokerage â€ĸ TDS Rate: 2% â€ĸ Example: Brokerage Commissions 12. Section 194I - Rent â€ĸ TDS Rate: 10% â€ĸ Example: Rental Income 13. Section 194J - Fees for Professional or Technical Services â€ĸ TDS Rate: 10% â€ĸ Example: Fees for Professional Services 14. Section 194K - Income in respect of Units â€ĸ TDS Rate: 10% â€ĸ Example: Income from Investments in Units 15. Section 194LA - Payment of compensation on acquisition of certain immovable property â€ĸ TDS Rate: 10% â€ĸ Example: Property Acquisition Compensation 16. Section 194LBA - Certain incomes from units of Business Trust â€ĸ TDS Rate: 10% â€ĸ Example: Income from Business Trust Units 17. Section 194LBB - Income in respect of units of Investment Fund â€ĸ TDS Rate: 30% â€ĸ Example: Income from Investment Fund Units 18. Section 194LBC - Income in respect of investment in Securitization Trust â€ĸ TDS Rate: 25% â€ĸ Example: Income from Securitization Trust Investments These sections act as the compass for deductors, guiding them to ensure precise TDS deductions. Compliance with TDS provisions is not just a legal obligation ; it's a fundamental aspect of responsible financial management. To meet compliance requirements effectively, let's dive into Form 26Q, the quarterly return that serves as a crucial tool for deductors. What is F orm 26Q? Form 26Q is the lifeline for resident deductors. It's a comprehensive document that encapsulates an array of payments governed by different sections of the Income Tax Act , including several Annexures, each with its purpose: Annexure I - Details of TDS deducted and deposited in the bank. Annexure I-A - Details of the deductor's challan. Annexure II - Details of deductees (individuals or businesses from whom TDS is deducted). Annexure IIA - Breakup of TDS deducted on payments other than salary. Annexure III - Summary of TDS deducted on interest, dividends, and other sums. Navigating the TDS Calendar: Due Dates Ma tter Form 26Q is a quarterly ritual, and the due dates are tied to the respective quarters of the fiscal year. â€ĸ April-June quarter: Due date - 31st July. â€ĸ July-September quarter: Due date - 31st October. â€ĸ October-December quarter: Due date - 31st January. â€ĸ January-March quarter: Due date - 31st May. Meeting these deadlines is imperative for deductors to avoid penalties and late fees. Interest on TDS: Balancing the Financial Equation Interest becomes a significant factor in cases of non-deduction or non-payment of TDS: â€ĸ Interest for non-deduction of TDS : A penalty of 1% per month accrues from the due date of deduction to the actual date of deduction. â€ĸ Interest for non-payment of TDS: A steeper penalty of 1.5% per month applies if TDS is deducted but not remitted promptly. The Sting of Late Fees Late fees can take a toll if Form 26Q isn't filed within the stipulated due date. â€ĸ Late fee: Rs. 200 per day. â€ĸ Maximum late fee: The total TDS amount for which Form 26Q is to be filed. Avoid late fees by prioritizing the timely filing of Form 26Q by filing electronically on the Tax Information Network (TIN) website. Stay compliant and optimize your tax journey. Form 26Q Filing Guide with Example Here's a step-by-step guide on how to fill out Form 26Q: Step 1: Deductor's Details Fill in Deductor's Name, Address, and TAN. Mention the Financial Year. Step 2: Challan Info (Annexure I-A) Include BSR code, Challan serial, and deposit details. Step 3: Deductee Info (Annexure II) Provide PAN, Name, and Address of Deductees. Specify TDS amount and date for each. Step 4: TDS Breakdown (Annexure IIA) Detail payment type, Income Tax section, and TDS rates. Input payment amount and TDS deducted. Step 5: TDS Summary (Annexure III) Summarize TDS deductions on interest, dividends, and more. Include total TDS amounts. Example: Let's say you are a company (deductor) that has deducted TDS from interest payments to individuals and businesses (deductees) during the financial year 2022-23. You have deposited the TDS in a bank using challan number 123456 on June 30, 2023. XYZ Ltd. deducts TDS on interest payments in FY 2022-23, depositing Rs. 50,000 via Challan 123456 on June 30, 2023. Deductor Details (Header) Name of Deductor : XYZ Ltd. Address : 123 Main Street, City TAN :ABCDE1234F Financial Year :2022-23 Challan Details (Annexure I-A) BSR Code :12345678 Challan Serial Number :123456 Challan Tender Date :30/06/2023 Total Amount Deposited : Rs. 50,000 Deductee Details (Annexure II) PAN : Name ABUPC1234E John Smith Doe AEDFG5678H ABC Corporation Breakup of TDS (Annexure IIA) Nature of Payment Section Interest on FD 194A Rent 194I Summary of TDS Deductions (Annexure III) Total TDS Deducted on Interest Rs. 2,500 Total TDS Deducted on Rent Rs. 2,000 Total TDS Deducted (Overall) Rs. 4,500 āĻĒāĻŋāĻĄāĻŋāĻāĻĢ 26 āĻĢāĻ°ā§āĻŽ āĻĢāĻ°ā§āĻŽ 26Q āĻĄāĻžāωāύāϞ⧋āĻĄ Form 26Q is a crucial document for TDS (Tax Deducted at Source) compliance in India. It is used to report and file TDS returns by entities deducting tax on payments made to vendors or employees. To download Form 26Q, visit the official income tax website and access the form. Ensure timely filing as per the due date to avoid penalties. This form is essential for maintaining income tax records and complying with Section 194 of the Income Tax Act.

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