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- ITR - 3 Filing Online | Check Applicability | Karr Tax
Learn everything about the ITR-3 form. Its eligibility, components, and guidelines for smooth tax compliance. ITR - 3: Price List āĻāĻāĻāĻŋāĻāϰ 3 āĻĢāĻŋāϞāĻŋāĻāϏ A.YR.2021-22 âš2499 For Business/Profession including F&O and Speculation Profits* Takes 1-2 Days on average. â Expert Assisted â Completely Secure â Affordable Pricing Get Started *Audit (if applicable) Charges not included. ITR - 3: FAQ āϏāĻŽāϏā§āϤ āĻāĻāĻāĻŋāĻāϰ āϏāĻŽā§āĻĒāϰā§āĻā§ 3 āĻ.āĻāĻ.āĻāϰ.2020-21 Finally, the income tax return filing season is back for A.Y. 2025-26. Are you an individual taxpayer or HUF member with a proprietorship or business? If yes, then you have to file ITR-3. Here, weâll explain about ITR-3 form, eligibility, steps and structure! Letâs begin! What is the ITR-3 Form? ITR-3 is an income tax return form that is filed by individual entities and Hindu Undivided Families or HUFs who earn from the following income sources: Salary Pension House property Capital gains Business or profession Other sources Who Is Eligible to File the ITR-3 Form? The below entities are eligible to file the ITR-3 form. Individual entities or Hindu Undivided Families (HUFs) with income from a sole proprietorship business or profession. For taxpayers earning from more than one house property. Used by individuals with income generated from assets situated outside India. Non-Resident Individual Income from short or long-term capital gains, such as selling investments like stocks. Individual earning income under the head âprofits or gains from profession or businessâ and not eligible to file ITR-1, ITR-2 or ITR-4. Who is not eligible to file the ITR-3 Form? ITR-3 Form is exclusively for individuals and Hindu Undivided Families (HUFs); other entities cannot use this form. Individuals and HUFs who do not earn or receive income from their own business, profession, or partnership firm. Major Changes in ITR-3 form for AY 2025-26 The below changes are incorporated in the ITR-3 form. Introduction of Schedule VDA to separately report income from virtual digital assets (VDAs) such as cryptocurrency. This schedule requires a quarterly breakup of VDA transactions, including purchase and sale dates, if treated as capital gains. Requirement for foreign institutional investors (FII/FPI) to disclose their SEBI registration number for additional transparency. Introduction of a new section, 'Trading Account', to report turnover and income from intraday trading. Addition of questions to determine if taxpayers opted out of the New Tax Regime in previous years. Minor adjustment in balance sheet reporting details: Advances received from entities specified in Sec 40A(2)(b) and others must be reported or shown under the 'Advances' heading in "Source of Funds." Structure of the ITR-3 Form ITR-3 Form follows the below structure. PART-A PART A - GENERAL This part requires general information such as Name, Address, PAN, Aadhar, Mobile, email Id Status, details of New or old tax regime, whether the return is being filed as per the seventh proviso to Section 139(1), details of residential status, details of Directorship in any company and details of Equity shareholding in Unlisted Companies. If you are liable for an Audit, it requires information about the Audit, the date of the Audit Report etc. The details of the nature of the Business along with the Code and name of the proprietorship, description, etc. are also required. PART A - MANUFACTURING ACCOUNT Details of the manufacturing account for the whole financial year PART A - TRADING ACCOUNT Trading account details PART A - PROFIT AND LOSS ACCOUNT Profit and loss account details PART A - BALANCE SHEET This Part is divided into three sub-parts : (1) If Regular Books of Accounts are maintained : In that case, Complete details of the Balance Sheet, Manufacturing Account, Trading Account and Profit and Loss Account has to be filled up. Separate Schedules are there for each one of them. (2) If declaring income under Presumptive Taxation Schemes : In this case, the details as per Section 44AD , 44ADA , and 44AE (as applicable) are to be filled up. (3) No Account case: If you are not liable to maintain books of accounts, the details as required in point no. 64 and 65 of the ITR have to be filled up. PART A - 0I OTHER INFORMATION This schedule is mandatory for persons liable to audit. For others, it can be filled up if applicable. The major parts covered in this schedule relates to disallowances from business or professional income. PART A - QD QUANTITATIVE DETAILS Again this part is mandatory for persons who are liable to Tax audits. It requires quantitative details of Trading Accounts i.e. opening stock, purchases, sales and closing stock. SCHEDULES TO THE RETURN FORM [TO BE FILLED AS APPLICABLE] SCHEDULE S- DETAILS OF INCOME FROM SALARY In this Schedule, the name and address of the employer with TAN and the nature of Employment are also required along with all the details of Salary and other allowances and perquisites received. SCHEDULE HP - DETAILS OF INCOME FROM HOUSE PROPERTY In this Schedule, the Address of the property along with names and Pan of the co-owners are required to be filled. Also, the details of the tenant such as name, and PAN are required. Complete details of Rent received, annual rent along with all the deductions claimed from rental income has to be entered. You can add multiple house property details here. SCHEDULE BP - COMPUTATION OF INCOME FROM BUSINESS OR PROFESSION This Schedule requires details of income from business or profession. It is divided into four parts : 1. Details of Income from normal business or profession 2. Details of Income from Speculative business 3. Details of Income from Specified business u/s 35AD 4. Inter-head set off of losses under head Business SCHEDULE - DPM DEPRECIATION ON PLANT AND MACHINERY Complete Details of depreciation on Plant and Machinery have to be provided under this Schedule SCHEDULE DOA - DEPRECIATION ON OTHER ASSETS Complete details of depreciation on all the Fixed Assets other than Plant and Machinery such as Land, Building, Furniture & Fixtures, Intangible Assets, and Ships has to be provided under this Schedule. SCHEDULE DEP - SUMMARY OF DEPRECIATION ON ASSETS Under this Schedule, a Summary of Depreciation provided under each head of Assets has to be provided. SCHEDULE DCG - DEEMED CAPITAL GAIN ON SALE OF DEPRECIABLE ASSETS Here, the deemed capital gain on the sale of depreciable assets has to be entered. SCHEDULE ESR - EXPENDITURE ON SCIENTIFIC RESEARCH [Deduction u/s 35 or 35CCC or 35CCD] The complete details of Expenditure claimed u/s 35 have to be provided here. SCHEDULE CG - CAPITAL GAINS This is a long schedule that is divided into Short Term & Long-Term Capital Gains. Full & complete details of each and every item have to be provided including all deductions claimed from such gains. Also, there is a separate Schedule of Section 112A wherein share-wise details have to be entered for taking benefits of the grandfathering clause as on 31st Jan.2018. Also, the set-off of short-term and long-term capital gains details are to be entered. The bifurcation of Short Term & Long term capital gains quarter wise also needs to be entered so that the interest liability u/s 234C can be correctly analyzed and calculated. From A.Yr.2023-24, Schedule VDA - Income from transfer of Virtual Digital Assets has been newly added for reporting transactions relating to virtual digital assets. SCHEDULE OS - INCOME FROM OTHER SOURCES In this Schedule, each and every detail relating to Income from Other Sources have to be entered. Also, the deductions claimed from other source income are to be entered in detail. Here also bifurcation of income from Dividends and winnings from the lottery, puzzles, games etc. has to be provided quarters for calculation of interest u/s 234C. SCHEDULE CYLA - DETAILS OF INCOME AFTER SETOFF OF CURRENT YEAR LOSSES Under this Schedule, the current year's losses under head House Property, Business loss and other sources are allowed to be adjusted from the Current year's income of Salaries, House Property, Busines Income, Capital Gain, and other sources as per the provisions of Income Tax. SCHEDULE BFLA - DETAILS OF INCOME AFTER SET OFF OF BROUGHT FORWARD LOSSES OF EARLIER YEARS Under this Schedule, the brought forward losses of earlier years are allowed to be set off against current year's remaining income as per the provisions of the Act. SCHEDULE CFL - CARRIED FORWARD LOSSES This Schedule requires the details of the last 8 years brought forward losses and adjustment of same against the current year's income and the losses which remained and carried forward for future adjustments. SCHEDULE - UD UNABSORBED DEPRECIATION AND ALLOWANCE U/S 35(4) This schedule required the details of unabsorbed deprecation losses and allowances u/s 35(4) adjusted during the year and carried forward. SCHEDULE ICDS - EFFECT OF INCOME COMPUTATION DISCLOSURE STANDARDS ON PROFIT Here, the effect of all total 10 ICDS on the net profit has to be disclosed and detailed. SCHEDULE 10AA - DEDUCTION UNDER SECTION 10AA The Deductions in respect of units located in the Special Economic Zone have to be provided under this schedule. SCHEDULE 80G - DETAILS OF DONATIONS UNDER SECTION 80G This schedule required complete details in respect of donations given under Section 80G both entitled to 100% and 50% deductions including name, address, pan of the organization along with mode of payment etc. SCHEDULE 80GGA - DETAILS OF DONATIONS FOR SCIENTIFIC RESEARCH OR RURAL DEVELOPMENT The details of donations made for Scientific Research or rural development in case of a partner of the firm deriving only profit from the firm has to be filled in here. SCHEDULE RA - DETAILS OF DONATIONS TO RESEARCH ASSOCIATIONS ETC. [U/S 35] The details of such donations made to Research Associations etc. have to be filled in here. SCHEDULE 80IA, IB, IC, OR IE - DEDUCTIONS Separate Schedules u.s 80IA, IB, ICor IE deductions are to be filled (if applicable). SCHEDULE VIA - DEDUCTIONS UNDER THE CHAPTER VIA This Schedule requires figures of deductions claimed under Chapter VIA such as 80C, 80CCC, 80CCD , 80E , 80D , etc. SCHEDULE AMT - ALTERNATE MINIMUM TAX UNDER SECTION 115JC This Schedule requires the calculation of Tax payable u/s 115JC i.e. alternate minimum tax. SCHEDULE AMTC - CALCULATION OF TAX CREDIT U/S 115JD This Schedule requires the adjustment calculation of any tax credit availed and utilized u/s 115JD. SCHEDULE SPI - INCOME OF SPECIFIED PERSON U/S 64 I.E. MINOR CHILD, SPOUSE ETC. Under this Schedule, details of Income of Minor Child, Spouse, etc. specified u/s 64 have to be entered. SCHEDULE SI - SPECIAL INCOME This schedule requires to details of all incomes which fall under Special Income which are taxed at different rates mostly u/s 115 of the Income Tax Act. SCHEDULE IF - INFORMATION REGARDING THE PARTNERSHIP FIRM IN WHICH YOU ARE A PARTNER The details of income from the Partnership firm in which you are a partner is to be filled in here. SCHEDULE EI- EXEMPT INCOME Under this Schedule, complete details of all Income that are claimed to be Exempt have to be provided. SCHEDULE PTI - PASS-THROUGH INCOME FROM BUSINESS TRUST, INVESTMENT FUND U/S 115UA, 115UB Complete details of Income from the above trust or investment funds have to be provided in this Schedule. SCHEDULE TPSA - DETAILS OF TAX ON SECONDARY ADJUSTMENTS AS PER SECTION 92CE The relevant details are to be filled in here. SCHEDULE FSI - DETAILS OF INCOME FROM OUTSIDE INDIA AND TAX RELIEF Here, the details of Income earned from outside India in case of Resident and the tax relief (if any) claimed has to be provided along with country code and TIN of the country. SCHEDULE TR - SUMMARY OF TAX RELIEF CLAIMED FROM TAXES OUTSIDE INDIA In case of Resident earning Income from outside India and paying tax in that country, the tax relied claimed in India in respect of that income under section 90, 90A or 91 has to be provided here. SCHEDULE FA - DETAILS OF FOREIGN ASSETS AND INCOME FROM ANY SOURCE OUTSIDE INDIA This Schedule requires details of complete assets, bank accounts, demat accounts, any movable or immovable property etc. of any resident in a Foreign country and also income if any derived from such assets. The details are to be provided for the Calendar year i.e. for A.Yr.23-24 it has to be provided as at 31st Dec. 22. SCHEDULE 5A - INFORMATION REGARDING APPORTIONMENT OF INCOME AS PER PORTUGUESE CODE The relevant Information of the Spouse as per the Portuguese code has to be provided here. SCHEDULE AL - ASSETS AND LIABILITIES AS AT THE END OF THE YEAR [APPLICABLE IN CASE WHERE TOTAL INCOME EXCEEDS RS.50 LAKHS] Complete details of all assets i.e. Immovable and Movable in case of persons earning income above 50 lakhs has to be filled in this Schedule. The details of Assets and Liabilities should be other than as already filled in Part A - BS. SCHEDULE GST - INFORMATION REGARDING TURNOVER/RECEIPTS REPORTED IN GST The GSTIN details and turnover details as per GST returns are to be disclosed here. SCHEDULE - TAX-DEFERRED IN ESOP The relevant information - relatable to income on perquisites referred in section 17(2)(vi) received from the employer, being an eligible start-up referred to in section 80-IAC has to be provided here. PART B - TI - COMPUTATION OF TOTAL INCOME This schedule is the Summary of all above Schedules wherein the total income under each head of income is to be summarised so as to arrive at Gross total income and then Total income. PART B - TTI - TAX ON TOTAL INCOME Under this Schedule, the Tax liability is ascertained after providing for rebates and reliefs claimed and also the TDS, advance tax, Self asstt. tax are considered. The Interest u/s 234A , B & C are also calculated so as to arrive at net tax payable or refundable during the year. This Schedule also requires details of all bank accounts held during the year along with the account to which the refund has to be credited. This Schedule also has sub-schedules for Advance Tax, Self Assessment Tax, TDS, and TCS wherein complete details are to be provided as per tax challans, Form 26AS and Form 27D. VERIFICATION Form ITR-2 ends with the Verification section which can be done through Aadhar OTP, digital signature, other modes of verification. However, if no modes of E-verification are available, then ITR-V acknowledgment generated after e-filing has to be physically signed and sent to CPC-Bangluru within 30 days of filing. File ITR-3 with KarrTax File your ITR-3 for A.Y. 2025-26 with the best tax experts of KarrTax at just âš2499! (audit charges not included) Frequently Asked Questions (FAQs) 1.What is the due date for filing the ITR-3 form? The due date for ITR-3 return filing is 31st July for non-audit cases and 31st October for audit cases. 2.I earn income from business but opted for presumptive taxation, so can I file ITR-3? No, In the case of presumptive taxation, only ITR-4 is applicable, which you can file here . 3.What documents are required for ITR-3 filing? Below documents are needed for ITR-3 filing: Form 16/16A/26AS Income proof of Salary , Capital Gains, House Property, and Other Sources. Documents for claiming deductions like u/s 80C. Books of accounts (In case of business or professional income) Bank account details 4.What is the difference between ITR-3 and ITR-4 forms? ITR-3 is applicable for individuals and Hindu Undivided Families (HUFs) who have income from proprietary business or profession. On the contrary, ITR-4 is applicable for individuals, HUFs, and firms (other than LLPs or Limited Liability Partnership) who earn presumptive income from business and profession. 5.What are the late fees or penalties for not filing ITR-3 before the due date? If you miss the deadline for filing your ITR-3 for Assessment Year 2025-26, there are penalties to consider. Individuals with income up to Rs. 5,00,000 may face a penalty of up to Rs. 1,000, while those with income exceeding Rs. 5,00,000 could incur a penalty of Rs. 5,000. How to File ITR 3 Online Filing ITR-3 online requires accurate reporting of business or professional income, ensuring compliance with income tax regulations. Individuals filing ITR-3 should provide relevant financial statements, such as a balance sheet, if applicable to their business or profession. A tax calculator specific to ITR-3 aids individuals in computing their tax liability concerning business or professional income accurately. Knowing who should file ITR-3, its applicability based on business or professional income, and utilizing the correct nature of business code for trading activities are essential aspects for successful and compliant tax filing processes. āĻĢāϰā§āĻŽāĻŋāĻ āĻāĻāĻāĻŋāĻāϰ -3 āĻāϰ āĻāύā§āϝ āĻĒā§āϰāϝāĻŧā§āĻāύā§āϝāĻŧ āĻĄāĻā§āĻŽā§āύā§āĻāϏ āĻŦā§āϝāĻŦāϏāĻžāϝāĻŧ / āĻĒā§āĻļāĻž āϏāĻŽā§āĻĒāϰā§āĻāĻŋāϤ āύāĻĨāĻŋ āϝā§āĻŽāύ āĻŽāĻžāϞāĻŋāĻāĻžāύāĻžāϧāĻŋāĻāĻžāϰ⧠āĻŦā§āϝāĻžāϞāĻžāύā§āϏ āĻļāĻŋāĻ, āϞāĻžāĻ āĻāĻŦāĻ āĻā§āώāϤāĻŋ āϏāĻŽā§āĻĒāϰā§āĻāĻŋāϤ āĻāĻāĻāĻŋ āĻšāĻŋāϏāĻžāĻŦā§ āϏāĻŋāϞā§āĻāĻļāύā§āϰ āϏāĻžāĻĨā§ āĻāϰā§āĻĨāĻŋāĻ āĻŦāĻŋāĻŦāϰāĻŖā§ āϏāĻŽā§āĻĒā§āϰā§āĻŖ āĻāϰā§āĨ¤ āĻ āĻāĻļā§āĻĻāĻžāϰ āĻšāϞ⧠- āĻ āĻāĻļā§āĻĻāĻžāϰāĻŋ āĻāĻĻā§āĻŦā§āĻā§āϰ āĻŽā§āϞāϧāύ⧠āĻ ā§āϝāĻžāĻāĻžāĻāύā§āĻ āĻĢāĻžāϰā§āĻŽā§āϰ āĻŦāĻŋāĻļāĻĻ āĻŦāĻŋāĻŦāϰāĻŖ āϏāĻš āĻĒā§āϰāϝāĻŧā§āĻāύā§āϝāĻŧ required āĻ āύā§āϝāĻžāύā§āϝ āĻāϝāĻŧā§āϰ āϏāĻžāĻĨā§ āϏāĻŽā§āĻĒāϰā§āĻāĻŋāϤ āĻĄāĻā§āĻŽā§āύā§āĻāϏ āϝā§āĻŽāύ āĻŦā§āϤāύ, āĻŽā§āϞāϧāύ āϞāĻžāĻ, āĻŦāĻžāĻĄāĻŧāĻŋāϰ āϏāĻŽā§āĻĒāϤā§āϤāĻŋ, āĻ āύā§āϝāĻžāύā§āϝ āĻāϤā§āϏ āĻāϤā§āϝāĻžāĻĻāĻŋ etc. āĻāĻžāĻĄāĻŧā§āϰ āϏāĻžāĻĨā§ āϏāĻŽā§āĻĒāϰā§āĻāĻŋāϤ āύāĻĨāĻŋāĻā§āϞāĻŋāϰ āĻĻāĻžāĻŦāĻŋ āϝā§āĻŽāύ āĻāϰ āϏāĻā§āĻāϝāĻŧ āĻŦāĻŋāύāĻŋāϝāĻŧā§āĻ, 80 āĻĄāĻŋ āĻĨā§āĻā§ 80 āĻāĻ āĻā§ āĻāĻžāĻĄāĻŧ āĻāϤā§āϝāĻžāĻĻāĻŋ claimed āĻĢāϰā§āĻŽ 16 / 16A / 26AS āĻĒā§āϝāĻžāύ āĻāĻžāϰā§āĻĄ āĻāϧāĻžāϰ āĻāĻžāϰā§āĻĄ What is ITR 3 ITR-3, a specific income tax return form, is primarily applicable to individuals and Hindu Undivided Families (HUFs) involved in businesses or professions. Those engaged in proprietary businesses or having income from a profession typically file ITR-3. It's important to note that ITR-3 filing doesn't include cases where individuals are not maintaining regular books of accounts. The nature of business code for F&O trading in ITR-3 helps in accurately categorizing income from Futures and Options trading activities. Understanding the applicability of ITR-3 is crucial, as it applies to individuals and HUFs with income from business or profession but not falling under the "no account case" category. āĻāϝāĻŧāĻāϰ āĻļāĻŋāĻā§āύ āĻāĻāĻžāύ⧠āĻāĻŽāĻžāĻĻā§āϰ āϞāĻžāϰā§āύāĻŋāĻ āϏā§āύā§āĻāĻžāϰ⧠āĻāĻŽāϰāĻž āϏāĻŽāĻā§āϰ āĻāϝāĻŧāĻāϰāĻā§ āĻŦāĻŋāĻāĻŋāύā§āύ āĻāĻĒ-āĻŦāĻŋāĻāĻžāĻā§ āĻāĻžāĻ āĻāϰā§āĻāĻŋ āĻāĻŦāĻ āĻĻā§āύāύā§āĻĻāĻŋāύ āĻā§āĻŦāύ⧠āĻĒā§āϰāĻžāϏāĻā§āĻāĻŋāĻ āĻŦāĻŋāώāϝāĻŧāĻā§āϞāĻŋ āϏāĻāĻāϞāύ āĻāϰā§āĻāĻŋāĨ¤ āĻāĻĒāύāĻŋ āĻāĻĒāύāĻžāϰ āĻĒāĻāύā§āĻĻā§āϰ āĻŦāĻŋāώāϝāĻŧā§āϰ āĻŽāĻžāϧā§āϝāĻŽā§ āĻŦā§āϰāĻžāĻāĻ āĻāϰāϤ⧠āĻĒāĻžāϰā§āύ āĻāĻŦāĻ āϏāĻšāĻā§ āĻŦā§āĻāĻžāϰ āĻāĻžāώāĻžāϤ⧠āĻĒā§āϰāϝāĻŧā§āĻāύā§āϝāĻŧ āϤāĻĨā§āϝ āĻĒā§āϤ⧠āĻĒāĻžāϰā§āύāĨ¤ āĻāĻŽāϰāĻž āĻāĻŽāĻžāĻĻā§āϰ āĻŦāĻŋāώāϝāĻŧ āĻāĻŦāĻ āĻŦāĻŋāĻāĻžāĻā§āϰ āϤāĻžāϞāĻŋāĻāĻžāϝāĻŧ āύāϤā§āύ āĻāĻŦāĻ āϏāϰā§āĻŦāĻļā§āώ āĻāĻĒāĻĄā§āĻ āϝā§āĻ āĻāϰāϤ⧠āĻĨāĻžāĻāĻŦāĨ¤ āĻāĻāĻāĻŋāĻāϰ -3 āĻĢāĻžāĻāϞ āĻāϰāĻžāϰ āĻĒāĻĻā§āϧāϤāĻŋ āĻāĻāĻāĻŋāĻāϰ -ā§Š āĻŦā§āϝāĻŦāϏāĻžāϝāĻŧ / āĻĒā§āĻļāĻž āĻĨā§āĻā§ āĻĒā§āϰāĻžāĻĒā§āϤ āĻŦā§āϝāĻā§āϤāĻŋ / āĻāĻāĻāĻāĻāĻāĻĢā§āϰ āĻāύā§āϝ āĻĒā§āϰāϝā§āĻā§āϝāĨ¤ āϏā§āϤāϰāĻžāĻ āĻāĻāĻŋ āĻŦā§āϝāĻŦāϏāĻžāϝāĻŧ / āĻĒā§āĻļāĻž āĻĨā§āĻā§ āĻāϝāĻŧ āύāĻž āĻāϰ⧠āĻāĻŽāύ āĻā§āύāĻ āĻŦā§āϝāĻā§āϤāĻŋ āĻĻāĻžāϝāĻŧā§āϰ āĻāϰāϤ⧠āĻĒāĻžāϰāĻŦā§āύ āύāĻžāĨ¤ Ø§ŲØą āĻāĻāĻāĻŋāĻāϰ -ā§Š āĻĢāĻžāĻāϞ āĻāϰāĻžāϰ āĻĒāĻĻā§āϧāϤāĻŋāĻā§āϞāĻŋ āĻš'āϞ: ā§§. āĻ āύāϞāĻžāĻāύ āĻāĻāĻāĻŋāĻāϰ -ā§Š āĻĒā§āϰāĻŖ āĻāϰ⧠āĻāϝāĻŧāĻāϰ āĻāĻĢāĻŋāϞāĻŋāĻ āĻĒā§āϰā§āĻāĻžāϞ⧠āĻ āύāϞāĻžāĻāύ⧠āĻāĻāĻāĻŋāĻāϰ -ā§Š āĻāĻŽāĻž āĻĻā§āĻāϝāĻŧāĻžāĨ¤ āĻāĻāĻŋ āϏāĻžāĻāĻā§ āϞāĻ āĻāύ āĻāϰ⧠āĻāϰāϤ⧠āĻšāĻŦā§āĨ¤ Ø§ŲØą ⧍. āĻāύāĻāĻžāĻŽ āĻā§āϝāĻžāĻā§āϏā§āϰ āĻāĻĢāĻŋāϞāĻŋāĻ āĻĒā§āϰā§āĻāĻžāϞ⧠āĻāĻā§āϏāĻāĻŽāĻāϞ āĻĢāĻžāĻāϞ āĻāĻĒāϞā§āĻĄ āĻāϰ⧠āĻāĻŦāĻ āĻĒāϰ⧠āĻāĻāĻāĻŋ āϰāĻŋāĻāĻžāϰā§āύ āϝāĻžāĻāĻžāĻ āĻāϰ⧠āϤāĻž āĻļāĻžāϰā§āϰāĻŋāĻāĻāĻžāĻŦā§ āϏā§āĻŦāĻžāĻā§āώāϰ āĻāϰ⧠āĻŦāĻž āĻŦāĻŋāĻāĻŋāύā§āύ āĻ-āĻā§āϰāĻŋāĻĢāĻžāĻ āĻŽā§āĻĄ āϝā§āĻŽāύ āĻāϧāĻžāϰ āĻāĻāĻŋāĻĒāĻŋ, āĻŦā§āϝāĻžāĻāĻ āĻ ā§āϝāĻžāĻāĻžāĻāύā§āĻ āĻŦā§āϧāϤāĻž, āĻĄāĻŋāĻŽā§āĻ āĻ ā§āϝāĻžāĻāĻžāĻāύā§āĻā§āϰ āĻŦā§āϧāϤāĻž āĻāϤā§āϝāĻžāĻĻāĻŋāϰ āĻŽāĻžāϧā§āϝāĻŽā§ āĻāϤā§āϝāĻžāĻĻāĻŋ āϝāĻžāĻāĻžāĻ āĻāĻ°ā§ Ø§ŲØą ā§Š. āĻļāĻžāϰā§āϰāĻŋāĻāĻāĻžāĻŦā§ āϏā§āĻŦāĻžāĻā§āώāϰāĻŋāϤ āĻāĻāĻāĻŋāĻāϰ -ā§Š āϏā§āĻŦā§āĻā§āϤāĻŋ āĻĒā§āϏā§āĻ / āϏā§āĻĒāĻŋāĻĄ āĻĒā§āϏā§āĻā§āϰ āĻŽāĻžāϧā§āϝāĻŽā§ āϏāĻŋāĻĒāĻŋāϏāĻŋ-āĻŦāĻžāĻāϞāĻžāϞā§āϰā§āϤ⧠āĻĒā§āϰā§āϰāĻŖ āĻāϰāϤ⧠āĻšāĻŦā§āĨ¤ Ø§ŲØą ā§Ē. āύāĻŋāϰā§āĻā§āώāĻžāϰ āĻāĻāϤāĻžāϝāĻŧ āĻĨāĻžāĻāĻž āĻŦā§āϝāĻā§āϤāĻŋ / āĻāĻāĻāĻāĻāĻāĻĢ-āĻāϰ ā§Ēā§Ē āĻāĻāĻŦāĻŋ / ā§Ēā§Ē āĻāĻĄāĻŋ āĻāϰ āĻā§āώā§āϤā§āϰ⧠āύāĻŋāϰā§āĻā§āώāĻž āĻĒā§āϰāϤāĻŋāĻŦā§āĻĻāύāĻāĻŋ āĻāϞāĻžāĻĻāĻžāĻāĻžāĻŦā§ āĻāĻĒāϞā§āĻĄ āĻāϰāϤ⧠āĻšāĻŦā§ āĻāĻŦāĻ āϤāĻžāϰāĻĒāϰ⧠āĻāĻāĻāĻŋāĻāϰ -ā§Š āĻāĻŽāĻž āĻĻāĻŋāϤ⧠āĻšāĻŦā§āĨ¤ Ø§ŲØą ā§Ģ. āύāĻŋāϰā§āĻā§āώāĻžāϰ āĻŽā§āϞā§āϝāĻžāϝāĻŧāύāĻāĻžāϰā§āϰ āĻā§āώā§āϤā§āϰ⧠āĻāĻāĻāĻŋāĻāϰ -ā§Š āĻĄāĻŋāĻāĻŋāĻāĻžāϞāĻŋ āϏā§āĻŦāĻžāĻā§āώāϰ āĻāϰ⧠āĻāĻĒāϞā§āĻĄ āĻāϰāϤ⧠āĻšāĻŦā§āĨ¤ āĻāĻāĻŋāĻĒāĻŋāĻā§āϞāĻŋāϰ āĻŽāĻžāϧā§āϝāĻŽā§ āĻā§āύāĻ āĻŽā§āϝāĻžāύā§āϝāĻŧāĻžāϞ āϏā§āĻŦāĻžāĻā§āώāϰ āĻāĻŦāĻ āϝāĻžāĻāĻžāĻ āĻāϰāĻžāϰ āĻ āύā§āĻŽāϤāĻŋ āύā§āĻāĨ¤ āĻāĻāĻāĻŋāĻāϰ 3 āĻĄāĻžāĻāύāϞā§āĻĄ āĻāϰā§āύ Old Tax Regime Vs. New Tax Regime - Applicability for Asstt. Yr. 2024-25 The E-filing for the Asstt. Yr.2024-25 is starting soon. Let us understand the Old tax regime and new tax regime and what is the procedure to adopt the same. Old Tax Regime : For the Asstt. Yr.2024-25, the default tax regime is New Tax regime. i.e. you will have to adopt and choose old tax regime if you want to be taxed as per that regime. Under the Old tax regime, all the deductions such as standard deductions, deductions from house property, and deductions under chapter VIA of the Income Tax Act such as 80C, 80D, 80E, 80G, etc. will be available. The Tax slab under the Old tax regime will be as under : Income Range Tax Rate Upto Rs. 2.5 lacs Nil Rs. 2.5 lacs to 5 lacs 5% Rs.5 lacs to 10 lacs 20% Above 10 lacs 30% Plus there will be surcharges etc. as per the Act. New Tax Regime : Under the New tax regime, the tax slabs and rate of tax are different. However, there are no deductions available except standard deduction from salary and House property. i.e. tax will have to be paid on total income without deductions. The Tax slab under the New tax regime is as under : Income Range Tax Rate Upto Rs.3 lacs Nil Rs.3 lacs to Rs.6 lacs 5% Rs.6 lacs to Rs.9 lacs 10% Rs.9 lacs to Rs.12 lacs 15% Rs.12 lacs to Rs.15lacs 20% Above Rs.15 lacs 30% Plus there will be surcharges etc. as per the Act. Old Tax Regime Vs. New Tax Regime - Which is better? The decision to choose old tax regime or new tax regime depends on whether you have investments under Chapter VIA and other deductions such as house property interest etc. The same is also based on the fact as how much is your total income. The calculations has to be done under both regime and then it can be decided as to which scheme is better. You can connect to our tax experts to help make this decision at www.karrtax.in When to opt for New or Old Tax Regime : For Salaried & other Income taxpayers, the option to choose old tax regime is available at the time of filing of ITR and in the ITR form only the option can be exercised. The option can be changed year to year i.e. it can be switched from old to new and vice versa every year depending on the benefits. However, in the case of taxpayers having a business income, the option has to be exercised before filing ITR through the separate filing of Form 10IE. The option once exercised can be changed once only. One important thing to note here is that the filing of Form 10IE should be done before the due date of filing of Income tax return i.e. 31st July in case of non-audited cases and 31st Oct. in case of audited cases. If the option is exercised after the original due date of filing of ITR, the same will not be granted and the tax will be levied under new tax regime only. 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- Income Tax Efiling Services in India for AY (2023-24) in Easiest Way
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LTD. āĻāĻŦāĻ āĻĒāĻžāĻŦāϞāĻŋāĻ āϞāĻŋāĻŽāĻŋāĻā§āĻĄāĨ¤ āĻāϰāĻ āĻāĻžāύā§āύ āĻāĻāĻāĻŋāĻāϰ - 7 ITR-7 āϏā§āĻ āĻŦā§āϝāĻā§āϤāĻŋāĻĻā§āϰ āĻāύā§āϝ āĻĒā§āϰāϝā§āĻā§āϝ āϝāĻžāĻĻā§āϰ āĻāύā§āϝ 139(4) IE āĻā§āϰāĻžāϏā§āĻ, āϏā§āϏāĻžāĻāĻāĻŋ, āϰāĻžāĻāύā§āϤāĻŋāĻ āĻĻāϞ, āϏā§āĻĨāĻžāύā§āϝāĻŧ āĻāϰā§āϤā§āĻĒāĻā§āώ āĻāϤā§āϝāĻžāĻĻāĻŋāϤ⧠āϰāĻŋāĻāĻžāϰā§āύ āĻĢāĻžāĻāϞ āĻāϰāϤ⧠āĻšāĻŦā§āĨ¤ āĻāϰāĻ āĻāĻžāύā§āύ āĻā§āϝāĻžāĻā§āϏ āϏāĻŽā§āĻĒāϰā§āĻā§ āĻāĻžāύā§āύ āύāĻž đ¤ˇââī¸? āĻā§āϝāĻžāĻā§āϏā§āϰ āĻŽāĻžāϧā§āϝāĻŽā§ āϏāĻžāϰā§āĻĢ āĻāϰā§āύ ⥠āĻāϝāĻŧāĻāϰ āύāĻŋāĻŦāύā§āϧ āĻŽāĻžāϧā§āϝāĻŽā§ āĻā§āϰāĻŽāĻŖ āĻāϝāĻŧāĻāϰ āĻļāĻŋāĻā§āώāĻž āĻā§āύā§āĻĻā§āϰā§āϰ āĻŽāĻžāϧā§āϝāĻŽā§ āĻā§āϞāĻžāĻāĻĄ Income Tax India efiling Services Experience the convenience of income tax e filing in India with our expert services. We specialize in e-filing income tax returns, offering a seamless process for taxpayers. Our efficient income tax filing services in India ensure that you meet your tax obligations effortlessly. 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- GST | Karr Tax
GST: List āĻāĻŋāĻāϏāĻāĻŋ āĻā§āĻāĻžāϤ āĻā§āύā§āĻĻā§āϰ GST act āĻāĻĒāύāĻžāϰ āĻāĻŋāĻāϏāĻāĻŋ āϰāĻŋāĻāĻžāϰā§āύāĻā§āϞāĻŋ āĻāĻāύ āϏāϰā§āĻŦāύāĻŋāĻŽā§āύ āĻŽā§āϞā§āϝ⧠āĻĢāĻžāĻāϞ āĻāϰā§āύ !! āĻāĻŋāĻāϏāĻāĻŋ āĻŦā§āϝāĻŧāĻžāϰ āĻ ā§āϝāĻžāĻā§āĻāϏ āĻ ā§āϝāĻžāύā§āĻĄ āĻŦāĻŋāϧāĻŋ āĻāĻāĻāĻŋāĻāϏāĻāĻŋ āĻāĻāύ āϏāĻŋāĻāĻŋāĻāϏāĻāĻŋ āĻāĻāύ āĻāĻāĻāĻŋāĻāϏāĻāĻŋ āĻŦāĻŋāϧāĻŋ āϏāĻŋāĻāĻŋāĻāϏāĻāĻŋ āĻŦāĻŋāϧāĻŋ āĻāĻĒāϰ⧠āĻā§āϞāĻŋāĻ āĻāϰā§āύ āĻāĻŋāĻāϏāĻāĻŋ āĻšāĻžāϰ āĻāĻŦāĻ āĻāĻāĻāĻāϏāĻāύ āĻā§āĻĄ āĻĢāĻžāĻāύā§āĻĄāĻžāϰ āĻāĻŋāĻāϏāĻāĻŋ āĻšāĻžāϰ āĻāĻŦāĻ āĻāĻāĻāĻāϏāĻāύ āĻā§āĻĄāĻā§āϞāĻŋ āĻāĻžāύāϤ⧠āĻāĻžāύ āĻāĻāĻžāύ⧠āĻā§āϞāĻŋāĻ āĻāϰā§āύ āĻāĻŋāĻāϏāĻāĻŋ āĻāĻžāϞāĻžāύ āĻāĻŋāĻāϏāĻāĻŋāϰ āĻāĻāϤāĻžāϝāĻŧ āĻāĻžāϞāĻžāύ āϏāĻŽā§āĻĒāϰā§āĻā§ āĻāϰāĻ āĻāĻžāύāϤ⧠āĻāĻžāύ āĻāĻāĻžāύ⧠āĻā§āϞāĻŋāĻ āĻāϰā§āύ āĻāĻŋāĻāϏāĻāĻŋāϰ āĻāĻāϤāĻžāϝāĻŧ āĻāĻžāĻĄāĻŧ āĻāĻŽāύ āĻ āύā§āĻ āĻĒāĻŖā§āϝ āĻ āĻĒāϰāĻŋāώā§āĻŦāĻž āϰāϝāĻŧā§āĻā§ āϝāĻž āĻāĻŋāĻāϏāĻāĻŋ āĻĨā§āĻā§ āĻ āĻŦā§āϝāĻžāĻšāϤāĻŋāĻĒā§āϰāĻžāĻĒā§āϤāĨ¤ āϏāĻŦ āĻāĻāĻžāύ⧠āĻāĻāĻžāύ⧠āĻā§āϞāĻŋāĻ āĻāϰā§āύ āĻāĻŋāĻāϏāĻāĻŋāϰ āĻāĻāϤāĻžāϝāĻŧ āϰāĻĢāϤāĻžāύāĻŋ āĻāĻĒāύāĻŋ āĻāĻŋ āĻāĻžāύāϤ⧠āĻāĻžāύ āĻāĻā§āϏāĻĒā§āϰā§āĻā§āϰ āĻāĻŋāĻāϏāĻāĻŋ āĻā§āϰāĻŋāĻāĻŽā§āύā§āĻāĻāĻŋ āĻā§? āĻāĻāĻžāύ⧠āĻā§āϞāĻŋāĻ āĻāϰā§āύ āĻāĻŋāĻāϏāĻāĻŋāϰ āĻāĻāϤāĻžāϝāĻŧ āĻĒāϰāĻŋāώā§āĻŦāĻž āϏāϰāĻŦāϰāĻžāĻšā§āϰ āϏā§āĻĨāĻžāύ āĻāĻŋāĻāϏāĻāĻŋāϰ āĻāĻāϤāĻžāϝāĻŧ āĻĒāϰāĻŋāώā§āĻŦāĻž āϏāϰāĻŦāϰāĻžāĻšā§āϰ āϏā§āĻĨāĻžāύ - āĻŦāĻŋāĻļāĻĻāĻāĻŋ āĻāĻāĻžāύ⧠āϰāϝāĻŧā§āĻā§ āĻāĻāĻžāύ⧠āĻā§āϞāĻŋāĻ āĻāϰā§āύ āĻāĻŋāĻāϏāĻāĻŋāϰ āĻāĻāϤāĻžāϝāĻŧ āϏā§āĻŦāĻž āϏāϰāĻŦāϰāĻžāĻšā§āϰ āϏāĻŽāϝāĻŧ Time āĻāĻŋāĻāϏāĻāĻŋāϰ āĻāĻāϤāĻžāϝāĻŧ āĻĒāϰāĻŋāώā§āĻŦāĻž āϏāϰāĻŦāϰāĻžāĻšā§āϰ āϏāĻŽāϝāĻŧ āϏāĻŽā§āĻĒāϰā§āĻā§ time āĻāĻāĻžāύ⧠āĻā§āϞāĻŋāĻ āĻāϰā§āύ āĻāĻŋāĻāϏāĻāĻŋāϤ⧠āĻĄā§āĻŦāĻŋāĻ āύā§āĻāϏ āĻāĻŋāĻāϏāĻāĻŋāϤ⧠āĻĄā§āĻŦāĻŋāĻ āύā§āĻ āϏāĻŽā§āĻĒāϰā§āĻāĻŋāϤ āϏāĻŽāϏā§āϤ āĻŦāĻŋāĻŦāϰāĻŖ āĻāĻŦāĻ āĻŦāĻŋāĻŦāϰāĻŖ āĻāĻāĻžāύ⧠āĻā§āϞāĻŋāĻ āĻāϰā§āύ āĻāĻŋāĻāϏāĻāĻŋ āϏāϰā§āĻŦāĻļā§āώ āĻŦāĻŋāĻā§āĻāĻĒā§āϤāĻŋ āĻāĻāĻāĻŋāĻāϏāĻāĻŋ āĻŦāĻŋāĻā§āĻāĻĒā§āϤāĻŋ Ø§ŲØą āϏāĻŋāĻāĻŋāĻāϏāĻāĻŋ āĻŦāĻŋāĻā§āĻāĻĒā§āϤāĻŋ āĻāĻĒāϰ⧠āĻā§āϞāĻŋāĻ āĻāϰā§āύ āĻāĻŋāĻāϏāĻāĻŋāϰ āĻāĻāϤāĻžāϝāĻŧ āĻāĻŋāĻāĻāϰāĻāĻŽāĻĒāĻŋ āϏā§āĻāĻŋāĻŽ (āύāϤā§āύ) āĻāĻŋāĻāϏāĻāĻŋāϰ āĻāĻāϤāĻžāϝāĻŧ āύāĻŦā§āύāĻāĻžāĻŦā§ āĻĒā§āϰāĻŦāϰā§āϤāĻŋāϤ āϤā§āϰā§āĻŽāĻžāϏāĻŋāĻ āϰāĻŋāĻāĻžāϰā§āύ āĻŽāĻžāϏāĻŋāĻ āĻĒā§āϰāĻĻāĻžāύā§āϰ āĻĒā§āϰāĻāϞā§āĻĒāĻāĻŋ āĻāϰāĻĻāĻžāϤāĻžāĻĻā§āϰ 5 āĻā§āĻāĻŋ āĻāĻžāĻāĻžāϰāĻ āĻāĻŽ āĻŦā§āϝāĻŦāϏāĻžāϝāĻŧ āϰāϝāĻŧā§āĻā§āĨ¤ āĻāĻāĻžāύ⧠āĻā§āϞāĻŋāĻ āĻāϰā§āύ āĻāĻŋāĻāϏāĻāĻŋ āĻĒā§āϰāĻĻāĻžāύā§āϰ āϤāĻžāϰāĻŋāĻāĻā§āϞāĻŋ āĻāĻŋāĻāϏāĻāĻŋ āϰāĻŋāĻāĻžāϰā§āύā§āϰ āύāĻŋāϰā§āϧāĻžāϰāĻŋāϤ āϤāĻžāϰāĻŋāĻāĻā§āϞāĻŋ āϏāĻŽā§āĻĒāϰā§āĻā§ āϏāĻŽāϏā§āϤ āĻāĻāĻžāύ⧠āĻā§āϞāĻŋāĻ āĻāϰā§āύ āĻāĻŋāĻāϏāĻāĻŋ āĻāύāĻĒā§āĻ āĻā§āϝāĻžāĻā§āϏ āĻā§āϰā§āĻĄāĻŋāĻ āĻāĻŋāĻāϏāĻāĻŋāϰ āĻāĻāϤāĻžāϝāĻŧ āĻāύāĻĒā§āĻ āĻā§āϝāĻžāĻā§āϏ āĻā§āϰā§āĻĄāĻŋāĻ āĻā§āϰā§āϤā§āĻŦāĻĒā§āϰā§āĻŖ āĻā§āĻŽāĻŋāĻāĻž āĻĒāĻžāϞāύ āĻāϰā§āĨ¤ āĻāĻĒāύāĻŋ āĻāĻŋ āĻāĻāĻŋ āϏāĻŽā§āĻĒāϰā§āĻā§ āĻāϰāĻ āĻāĻžāύāϤ⧠āĻāĻžāύ? 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- HRA Exemption | Karr Tax
āĻŦāĻžāĻĄāĻŧāĻŋ āĻāĻžāĻĄāĻŧāĻž āĻāĻžāϤāĻž āĻāĻŦāĻ āĻāĻžāĻĄāĻŧ āϏāĻŽā§āĻĒāϰā§āĻā§ āϏāĻŽāϏā§āϤ āĻāĻāĻŋ āϏāĻžāϧāĻžāϰāĻŖ āϝ⧠āĻŦā§āϤāύ āĻĒāϰāĻŋāĻļā§āϧā§āϰ āĻā§āώā§āϤā§āϰā§, āύāĻŋāϝāĻŧā§āĻāĻāϰā§āϤāĻž āĻŦā§āϤāύāĻāĻŋ āĻ āύā§āĻāĻā§āϞāĻŋ āĻ āĻāĻļā§ āĻŦāĻŋāĻāĻā§āϤ āĻāϰā§āύ āϝāĻžāϤ⧠āĻāϰā§āĻŽāĻāĻžāϰ⧠āĻāϝāĻŧāĻāϰ āĻŦāĻŋāϧāĻžāύā§āϰ āĻāĻāϤāĻžāϝāĻŧ āϏāϰā§āĻŦāĻžāϧāĻŋāĻ āϏā§āĻŦāĻŋāϧāĻž āĻĒā§āϤ⧠āĻĒāĻžāϰā§āύāĨ¤ Ø§ŲØą āĻŦā§āϤāύ āĻāĻžāĻā§āĻāĻžāϰ āĻāĻ āĻāĻžāϤā§āϝāĻŧ āĻāĻāĻāĻŋ āĻāĻĒāĻžāĻĻāĻžāύ āĻšāϞ āĻŦāĻžāĻĄāĻŧāĻŋ āĻāĻžāĻĄāĻŧāĻž āĻāĻžāϤāĻžāĨ¤ āĻāĻŽāύ āĻĒāϰāĻŋāϏā§āĻĨāĻŋāϤāĻŋ āϰāϝāĻŧā§āĻā§ āϝāĻāύ āĻāϰā§āĻŽāĻāĻžāϰ⧠āϏā§āĻŦ-āĻŦāĻžāĻĄāĻŧāĻŋāϰ āĻŽāĻžāϞāĻŋāĻ āύāĻž āĻšāύ āĻāĻŦāĻ āĻāĻžāĻĄāĻŧāĻž āĻāϤā§āĻŦāϰ⧠āĻĨāĻžāĻāϤ⧠āĻšāϝāĻŧāĨ¤ āĻŦāĻžāĻĄāĻŧāĻŋ āĻāĻžāĻĄāĻŧāĻž āĻāĻžāϤāĻžāϰ āĻā§āώā§āϤā§āϰ⧠āĻāϝāĻŧāĻāϰ āĻĨā§āĻā§ āĻāĻžāĻĄāĻŧā§āϰ āϏā§āĻŦāĻŋāϧāĻž āĻĒāĻžāĻāϝāĻŧāĻžāϰ āĻāύā§āϝ, āĻŦā§āϤāύāĻāĻŋ āĻāĻŽāύāĻāĻžāĻŦā§ āĻāĻžāĻ āĻžāĻŽā§āϝā§āĻā§āϤ āĻāϰāĻž āĻšāϝāĻŧ āϝāĻžāϤ⧠āĻāϰā§āĻŽāĻāĻžāϰā§āϰ āϏāϰā§āĻŦāĻžāϧāĻŋāĻ āĻāĻžāĻĄāĻŧ āĻĒāĻžāĻāϝāĻŧāĻž āϝāĻžāϝāĻŧāĨ¤ Ø§ŲØą āĻāĻāĻžāύ⧠āĻāĻŽāϰāĻž āĻŦāĻžāĻĄāĻŧāĻŋ āĻāĻžāĻĄāĻŧāĻž āĻāĻžāϤāĻž āĻāĻŦāĻ āĻāϰ āĻāĻžāĻĄāĻŧā§āϰ āĻŦāĻŋāώāϝāĻŧā§ āĻāϝāĻŧāĻāϰ āĻāĻāύā§āϰ āĻŦāĻŋāϧāĻžāύāĻā§āϞāĻŋ āĻĻā§āĻāĻŦāĨ¤ Ø§ŲØą āĻāϝāĻŧāĻāϰ āĻāĻāύā§āϰ āϧāĻžāϰāĻž 10 (13 āĻ) āϏāϰāĻŦāϰāĻžāĻš āĻāϰ⧠āϝā§: Ø§ŲØą (ā§§ā§Š āĻ) āύāĻŋāϰā§āϧāĻžāϰāĻŋāϤ āĻŦā§āϝāĻā§āϤāĻŋ āĻāϰā§āϤā§āĻ āĻĻāĻāϞāĻā§āϤ āĻāĻŦāĻžāϏāĻŋāĻ āĻāĻŦāĻžāϏā§āϰ āĻā§āώā§āϤā§āϰ⧠āĻāĻžāĻāύāĻž āĻĒā§āϰāĻĻāĻžāύā§āϰ āĻā§āώā§āϤā§āϰ⧠(āϝ⧠āύāĻžāĻŽā§āĻ āĻĄāĻžāĻāĻž āĻšā§āĻ) āĻĒā§āϰāĻā§āϤāĻĒāĻā§āώ⧠āĻāĻžāĻĄāĻŧāĻž āύāĻŋāϰā§āϧāĻžāϰāĻŖā§āϰ āĻāύā§āϝ āϤāĻžāϰ āύāĻŋāϝāĻŧā§āĻāĻāϰā§āϤāĻžāϰ āĻĻā§āĻŦāĻžāϰāĻž āύāĻŋāϰā§āϧāĻžāϰāĻŋāϤ āĻā§āύāĻ āĻŦāĻŋāĻļā§āώ āĻāĻžāϤāĻž, āĻŦāĻŋāĻļā§āώāϤ āύāĻŋāϰā§āϧāĻžāϰāĻŋāϤ āĻŦāĻŋāϧāĻŋ āĻ āύā§āϏāĻžāϰ⧠āĻ āĻā§āĻāϞ āĻŦāĻž āϏā§āĻĨāĻžāύ āϝā§āĻāĻžāύ⧠āĻāĻ āϧāϰāύā§āϰ āĻŦāĻžāϏāϏā§āĻĨāĻžāύ āϏā§āĻĨāĻŋāϤāĻŋāĻļā§āϞ āĻāĻŦāĻ āĻ āύā§āϝāĻžāύā§āϝ āĻĒā§āϰāĻžāϏāĻā§āĻāĻŋāĻ āĻŦāĻŋāĻŦā§āĻāύāĻž area āĻŦā§āϝāĻžāĻā§āϝāĻž â āϏāύā§āĻĻā§āĻšāĻā§āϞāĻŋ āĻ āĻĒāϏāĻžāϰāĻŖā§āϰ āĻāύā§āϝ, āĻāĻāĻžāύ āĻĻāĻŋāϝāĻŧā§ āĻā§āώāĻŖāĻž āĻāϰāĻž āĻšāϝāĻŧā§āĻā§ āϝ⧠āĻāĻ āϧāĻžāϰāĻžāĻāĻŋāϤ⧠āĻĨāĻžāĻāĻž āĻā§āύāĻ āĻāĻŋāĻā§āĻ āĻāĻŽāύ āĻā§āώā§āϤā§āϰ⧠āĻĒā§āϰāϝā§āĻā§āϝ āĻšāĻŦā§ āύāĻž āϝā§āĻāĻžāύā§â (āĻ) āĻŽā§āϞā§āϝāĻžāϝāĻŧāύāĻāĻžāϰ⧠āĻāϰā§āϤā§āĻ āĻĻāĻāϞāĻā§āϤ āĻāĻŦāĻžāϏāĻŋāĻ āĻāĻŦāĻžāϏāύ āϤāĻžāĻāϰ āĻŽāĻžāϞāĻŋāĻāĻžāύāĻžāϧā§āύ; āĻŦāĻž (āĻ) āĻŽā§āϞā§āϝāĻžāϝāĻŧāύāĻāĻžāϰ⧠āĻĒā§āϰāĻā§āϤ āĻ āϰā§āĻĨā§ āĻāĻŦāĻžāϏāĻŋāĻ āĻāĻŦāĻžāϏāύā§āϰ āĻā§āώā§āϤā§āϰ⧠āĻāĻžāĻĄāĻŧāĻž āĻĒā§āϰāĻĻāĻžāύ (āϝ⧠āύāĻžāĻŽā§āĻ āĻĄāĻžāĻāĻž āĻšā§āĻ āύāĻž āĻā§āύ) āĻŦā§āϝāϝāĻŧ āĻāϰā§āύāĻŋ; Ø§ŲØą āϏā§āϤāϰāĻžāĻ āĻāĻ āĻŦāĻŋāĻāĻžāĻāĻāĻŋ āĻāϰā§āĻŽāĻāĻžāϰā§āĻā§ āϏāϰāĻŦāϰāĻžāĻš āĻāϰāĻž āĻāĻāĻāĻāϰāĻ āϏāĻŽā§āĻŽāĻžāύā§āϰ āĻā§āώā§āϤā§āϰ⧠āĻāĻāĻāĻŋ āĻāĻžāĻĄāĻŧ āĻĻā§āϝāĻŧāĨ¤ Ø§ŲØą āĻāϝāĻŧāĻāϰ āĻŦāĻŋāϧāĻŋāĻā§āϞāĻŋāϰ āĻŦāĻŋāϧāĻŋ 2 āĻ, āĻāĻāĻāĻāϰāĻ āĻāĻžāĻĄāĻŧā§āϰ āĻāĻŖāύāĻžāϰ āĻĒāĻĻā§āϧāϤāĻŋ āύāĻŋāϰā§āϧāĻžāϰāĻŖ āĻāϰ⧠āϝāĻž āύāĻŋāĻŽā§āύāϰā§āĻĒ: Ø§ŲØą [āϧāĻžāϰāĻž 10 (13 āĻ) āĻāϰ āĻāĻĻā§āĻĻā§āĻļā§āϝ⧠āϏā§āĻŽāĻžāĻŦāĻĻā§āϧāϤāĻžāĨ¤ 2 āĻāĨ¤ āϧāĻžāϰāĻž ā§§ā§Ļ āĻāϰ āϧāĻžāϰāĻž (ā§§ā§Š āĻ) -āϤ⧠āĻāϞā§āϞāĻŋāĻāĻŋāϤ āĻŦāĻŋāĻļā§āώ āĻāĻžāϤāĻžāϰ āĻā§āώā§āϤā§āϰ⧠āϝ⧠āĻŽā§āϞā§āϝ āύāĻŋāϰā§āϧāĻžāϰāĻŖāĻāĻžāϰā§āϰ āĻŽā§āĻ āĻāϝāĻŧā§āϰ āĻŽāϧā§āϝ⧠āĻ āύā§āϤāϰā§āĻā§āĻā§āϤ āĻšāĻŦā§ āύāĻž āϤāĻž āĻš'āϞ â (āĻ) āϏāĻāĻļā§āϞāĻŋāώā§āĻ āϏāĻŽāϝāĻŧā§āϰ āĻā§āώā§āϤā§āϰ⧠āĻŽā§āϞā§āϝāĻžāϝāĻŧāύāĻāĻžāϰ⧠āĻāϰā§āϤā§āĻ āĻĒā§āϰāĻžāĻĒā§āϤ āĻāĻžāϤāĻžāϰ āĻĒā§āϰāĻā§āϤ āĻĒāϰāĻŋāĻŽāĻžāĻŖ; āĻŦāĻž (āĻ) āĻŽā§āϞāϤ āύāĻŋāϰā§āϧāĻžāϰāĻŋāϤ āĻāĻŦāĻžāϏāĻŋāĻ āĻāĻŦāĻžāϏāύā§āϰ āĻā§āώā§āϤā§āϰ⧠āĻāĻžāĻāύāĻž āĻĒā§āϰāĻĻāĻžāύā§āϰ āĻā§āώā§āϤā§āϰ⧠āĻŽā§āϞā§āϝāĻžāϝāĻŧāύāĻāĻžāϰ⧠āĻāϰā§āϤā§āĻ āĻŦā§āϝāϝāĻŧ āϝ⧠āĻĒāϰāĻŋāĻŽāĻžāĻŖ āĻĻā§āĻŦāĻžāϰāĻž āĻĒā§āϰāϝā§āĻā§āϝ āϏ⧠āϏāĻŽā§āĻĒāϰā§āĻāĻŋāϤ āĻā§āώā§āϤā§āϰ⧠āĻŽā§āϞā§āϝāĻžāϝāĻŧāύāĻāĻžāϰā§āϰ āĻāĻžāϰāĻŖā§ āĻŦā§āϤāύā§āϰ āĻĒāϰāĻŋāĻŽāĻžāĻŖā§āϰ āĻĻāĻļāĻŽāĻžāĻāĻļ āĻ āϤāĻŋāĻā§āϰāĻŽ āĻāϰā§; āĻŦāĻž [(āϏāĻŋ) āϏāĻŽāĻžāύ āĻĒāϰāĻŋāĻŽāĻžāĻŖ â (i) āϝā§āĻāĻžāύ⧠āĻŦā§āĻŽā§āĻŦā§, āĻāϞāĻāĻžāϤāĻž, āĻĻāĻŋāϞā§āϞāĻŋ āĻŦāĻž āĻŽāĻžāĻĻā§āϰāĻžāĻā§ āĻ āĻāĻžāϤā§āϝāĻŧ āĻāĻŦāĻžāϏāϏā§āĻĨāϞ āĻ āĻŦāϏā§āĻĨāĻŋāϤ, āϏā§āĻāĻžāύ⧠āϏāĻŽā§āĻĒāϰā§āĻāĻŋāϤ āϏāĻŽāϝāĻŧāĻāĻžāϞ⧠āĻŽā§āϞā§āϝāĻžāϝāĻŧāύāĻāĻžāϰā§āϰ āĻāĻžāϰāĻŖā§ āĻŦā§āϤāύā§āϰ āĻĒāϰāĻŋāĻŽāĻžāĻŖā§āϰ āĻ āϰā§āϧā§āĻ āĻ āĻāĻļ; āĻāĻŦāĻ (ii) āϝā§āĻāĻžāύ⧠āĻ āύā§āϝ āϝ⧠āĻā§āύāĻ āϏā§āĻĨāĻžāύ⧠āĻ āĻāĻžāϤā§āϝāĻŧ āĻāĻŦāĻžāϏāϏā§āĻĨāϞ āĻ āĻŦāϏā§āĻĨāĻŋāϤ, āϏā§āĻāĻžāύ⧠āϏāĻāĻļā§āϞāĻŋāώā§āĻ āϏāĻŽāϝāĻŧā§āϰ āϏāĻžāĻĒā§āĻā§āώ⧠āĻŽā§āϞā§āϝāĻžāϝāĻŧāύāĻāĻžāϰā§āϰ āĻāĻžāϰāĻŖā§ āĻŦā§āϤāύā§āϰ āĻĒāϰāĻŋāĻŽāĻžāĻŖā§āϰ āĻĻā§āĻ-āĻĒāĻā§āĻāĻŽāĻžāĻāĻļ,] (d) [***] āϝā§āĻāĻŋ āϏāĻŦāĻā§āϝāĻŧā§ āĻāĻŽāĨ¤ āĻŦā§āϝāĻžāĻā§āϝāĻž: āĻāĻ āύāĻŋāϝāĻŧāĻŽā§ (i) "āĻŦā§āϤāύ" āĻāϰ āĻ āϰā§āĻĨ āĻāϤā§āϰā§āĻĨ āϤāĻĢāϏāĻŋāϞā§āϰ āĻāĻŖā§āĻĄ A āĻāϰ āĻŦāĻŋāϧāĻŋ 2 āĻāϰ āϧāĻžāϰāĻž (āĻ) āĻ āĻ āϰā§āĻĒāĻŋāϤ āĻšāĻŦā§; (ii) "āĻĒā§āϰāĻžāϏāĻā§āĻāĻŋāĻ āϏāĻŽāϝāĻŧ" āĻŦāϞāϤ⧠āĻŦā§āĻāĻžāϝāĻŧ āϝ⧠āϏāĻŽāϝāĻŧāĻāĻŋ āĻĒā§āϰā§āĻŦāĻŦāϰā§āϤ⧠āĻŦāĻāϰ⧠āĻŽā§āϞā§āϝāĻžāϝāĻŧāύāĻāĻžāϰ⧠āĻāϰā§āϤā§āĻ āĻĻāĻāϞ āĻāĻŋāϞ during Ø§ŲØą āĻāĻĒāϰā§āϰ āĻĻāĻŋāĻ āĻĨā§āĻā§, āĻāĻāĻŋ āĻ āύā§āĻŽāĻžāύ āĻāϰāĻž āϝāĻžāϝāĻŧ āϝ⧠āĻāĻāĻāĻāϰāĻ āĻāĻžāĻĄāĻŧāĻāĻŋ āύāĻŋāĻŽā§āύāϞāĻŋāĻāĻŋāϤ āĻšāĻŋāϏāĻžāĻŦā§ āĻĒāĻžāĻāϝāĻŧāĻž āϝāĻžāϝāĻŧ: Ø§ŲØą (ā§§) āϝāĻĻāĻŋ āύāĻŋāϝāĻŧā§āĻāĻāϰā§āϤāĻž āĻŽā§āĻā§āϰ⧠āϏāĻŋāĻāĻŋ āĻ āϰā§āĻĨāĻžā§ āĻĻāĻŋāϞā§āϞāĻŋ, āĻŽā§āĻŽā§āĻŦāĻ, āĻāϞāĻāĻžāϤāĻž, āĻāĻŦāĻ āĻā§āύā§āύāĻžāĻāϤ⧠āĻŦāϏāĻŦāĻžāϏ āĻāϰāĻā§āύ āϤāĻŦā§ āϏāϰā§āĻŦāĻžāϧāĻŋāĻ āĻāĻāĻāĻāϰāĻ āĻāĻžāĻĄāĻŧ āĻĒāĻžāĻāϝāĻŧāĻž āϝāĻžāĻŦā§: Ø§ŲØą (āĻ) āĻŦā§āϤāύā§āϰ ā§Ģā§Ļ% (āĻŦā§āϤāύā§āϰ āĻŽāϧā§āϝ⧠āĻŦā§āϏāĻŋāĻ āĻŦā§āϤāύ āĻāĻŦāĻ āĻŽā§āϞā§āϝāĻŦā§āĻĻā§āϧāĻŋ āĻāĻžāϤāĻž āĻ āύā§āϤāϰā§āĻā§āĻā§āϤ) (āĻ) āĻāϏāϞ āĻāĻāĻāĻāϰāĻ āĻā§āĻšā§āϤ āĻšāϝāĻŧā§āĻā§ (āĻ) āĻāĻžāĻĄāĻŧāĻž āĻ āϤāĻŋāϰāĻŋāĻā§āϤ āĻŦā§āϤāύ āĻŦā§āϤāύā§āϰ 10% āĻāϰ āĻŦā§āĻļāĻŋ āĻĻā§āĻāϝāĻŧāĻž āĻšāϝāĻŧā§āĻā§ Ø§ŲØą āĻāĻĒāϰā§āĻā§āϤāĻā§āϞāĻŋāϰ āĻŽāϧā§āϝ⧠āϏāϰā§āĻŦāύāĻŋāĻŽā§āύ āĻāĻžāĻĄāĻŧ āϰāϝāĻŧā§āĻā§āĨ¤ Ø§ŲØą (⧍) āϝāĻĻāĻŋ āύāĻŋāϝāĻŧā§āĻāĻāϰā§āϤāĻž āĻ āύā§āϝ āĻļāĻšāϰ⧠āĻŦāϏāĻŦāĻžāϏ āĻāϰā§āύ āϤāĻŦā§ āĻāĻāĻāĻāϰāĻ āĻāĻžāĻĄāĻŧā§āϰ āĻŦāĻŋāώāϝāĻŧāĻā§āϞāĻŋ āύāĻŋāĻŽā§āύāϞāĻŋāĻāĻŋāϤ āĻšāĻŋāϏāĻžāĻŦā§ āĻĒāĻžāĻāϝāĻŧāĻž āϝāĻžāϝāĻŧ: Ø§ŲØą (āĻ) āĻŦā§āϤāύā§āϰ ā§Ēā§Ļ% (āĻŦā§āϤāύā§āϰ āĻŽāϧā§āϝ⧠āĻŦā§āϏāĻŋāĻ āĻŦā§āϤāύ āĻāĻŦāĻ āĻŽā§āϞā§āϝāĻŦā§āĻĻā§āϧāĻŋ āĻāĻžāϤāĻž āĻ āύā§āϤāϰā§āĻā§āĻā§āϤ) (āĻ) āĻāϏāϞ āĻāĻāĻāĻāϰāĻ (āĻ) āĻāĻžāĻĄāĻŧāĻž āĻ āϤāĻŋāϰāĻŋāĻā§āϤ āĻŦā§āϤāύ āĻŦā§āϤāύā§āϰ 10% āĻāϰ āĻŦā§āĻļāĻŋ āĻĻā§āĻāϝāĻŧāĻž āĻšāϝāĻŧā§āĻā§ Ø§ŲØą āĻāĻĒāϰā§āĻā§āϤāĻā§āϞāĻŋāϰ āĻŽāϧā§āϝ⧠āϏāϰā§āĻŦāύāĻŋāĻŽā§āύ āĻāĻžāĻĄāĻŧ āϰāϝāĻŧā§āĻā§ Ø§ŲØą Ø§ŲØą āĻāĻāĻāĻāϰāĻ āĻāĻžāĻĄāĻŧāĻāĻŋ āύāĻŋāϝāĻŧā§āĻāĻāϰā§āϤāĻž āĻĒā§āϰāĻĻāĻžāύ āĻāϰāϤ⧠āĻĒāĻžāϰā§āύ āϤāĻŦā§ āĻāϰā§āĻŽāĻāĻžāϰ⧠āύāĻŋāϝāĻŧā§āĻāĻāϰā§āϤāĻžāĻā§ āĻāĻāĻāĻŋ āĻāĻžāĻĄāĻŧāĻž āϰāϏāĻŋāĻĻ āϏāϰāĻŦāϰāĻžāĻš āĻāϰā§āĨ¤ Ø§ŲØą āĻāĻāĻžāĻĄāĻŧāĻžāĻ āϝāĻĻāĻŋ āĻā§āύāĻ āĻĒāϰāĻŋāϏā§āĻĨāĻŋāϤāĻŋāϰ āĻāĻžāϰāĻŖā§, āĻāϰā§āĻŽāĻāĻžāϰ⧠āύāĻŋāϝāĻŧā§āĻāĻāϰā§āϤāĻžāĻā§ āĻŦāĻŋāĻļāĻĻ āϏāϰāĻŦāϰāĻžāĻš āĻāϰāϤ⧠āύāĻž āĻĒāĻžāϰā§, āĻāĻāĻāĻāϰāĻ āĻāĻžāĻĄāĻŧā§āϰāĻ āĻĻāĻžāĻŦāĻŋ āĻāϰāĻž āϝā§āϤ⧠āĻĒāĻžāϰ⧠āĻāϰā§āĻŽā§āϰ āĻāĻāĻāĻŋ āϰāĻŋāĻāĻžāϰā§āύ āĻĻāĻžāĻāĻŋāϞā§āϰ āϏāĻŽāϝāĻŧāĨ¤ Ø§ŲØą āϝāĻžāĻāĻšā§āĻ, āϏāĻŋāĻŦāĻŋāĻĄāĻŋāĻāĻŋ āĻāĻŋāĻĄāĻŋāĻ āĻŦāĻŋāĻā§āĻāĻĒā§āϤāĻŋāϤ⧠āĻŦāĻžāϧā§āϝāϤāĻžāĻŽā§āϞāĻ āĻāϰāĻž āĻšāϝāĻŧā§āĻā§ āϝ⧠āĻā§āύāĻ āĻāϰā§āĻĨāĻŋāĻ āĻŦāϰā§āώā§āϰ āĻāύā§āϝ āĻāϰā§āĻŽāĻāĻžāϰā§āϰ āĻĻā§āĻŦāĻžāϰāĻž āĻĒā§āϰāĻĻā§āϝāĻŧ āĻāĻžāĻĄāĻŧāĻž ā§§ā§Ļā§Ļā§Ļā§Ļā§Ļ āĻāϰ āĻŦā§āĻļāĻŋ āĻšāϞ⧠āϞā§āϝāĻžāύā§āĻĄāϞāϰā§āĻĄā§āϰ āĻĒā§āϝāĻžāύ āĻ āĻŦāĻļā§āϝāĻ āĻāĻŦāĻļā§āϝāĻāĨ¤ Ø§ŲØą āĻāĻĒāύāĻŋ āĻāĻŋ āύāĻŋāĻā§āϰ āĻāĻāĻāĻāϰāĻ āĻāĻžāĻĄāĻŧā§āϰ āĻāĻŖāύāĻžāĻāĻŋ āĻāϰāϤ⧠āĻāĻžāύ, āĻĻāϝāĻŧāĻž āĻāϰ⧠āĻāĻŽāĻžāĻĻā§āϰ āĻāĻŽā§āϞ āĻāĻāĻĄāĻŋāϤ⧠āĻŦāĻŋāĻļāĻĻāĻāĻŋ āĻŽā§āĻāϞ ââāĻāϰā§āύ Ø§ŲØą Ø§ŲØą Ø§ŲØą Ø§ŲØą Ø§ŲØą Ø§ŲØą āĻāĻĒāύāĻžāϰ āĻāĻāĻāĻāϰāĻ āĻāĻžāĻĄāĻŧā§āϰ āĻāĻŖāύāĻž āĻāϰāϤ⧠āĻāĻžāύ āĻāĻāĻžāύ⧠āĻā§āϞāĻŋāĻ āĻāϰā§āύ


