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  • ITR - 7 | Karr Tax

    Ensure tax compliance effortlessly with our expert ITR-7 return filing services, a worry-free and smooth experience. ITR - 7: Price List рдЖрдпрдЯреАрдЖрд░ 7 рдлрд┐рд▓рд┐рдВрдЧреНрдЬ рдП.рд╡рд╛рдп.рдЖрд░. 2021-22 тВ╣4499 For Trusts/Societies etc. Takes 1-2 Days on average. тЬЕ Expert Assisted тЬЕ Completely Secure тЬЕ Affordable Pricing Get Started рд╕рд░реНрд╡ ITR рдмрджреНрджрд▓ 7 рдСрдирд▓рд╛рдИрди рднрд░рдгреЗ A.YR.2021-22 1. рдЖрдпрдЯреАрдЖрд░ -7 рдпреВ / рдПрд╕ 139 (4 рдП) рдЕрд╢рд╛ рд╡реНрдпрдХреНрддреА рдЬреНрдпрд╛рдВрдЪреЗ рдЙрддреНрдкрдиреНрди рд╕рдВрдкрддреНрддреАрджреНрд╡рд╛рд░реЗ рдЖрд╣реЗ рдкреВрд░реНрдгрдкрдгреЗ рдХрд┐рдВрд╡рд╛ рдЕрдВрд╢рддрдГ рдзрд░реНрдорд╛рджрд╛рдп рдХрд┐рдВрд╡рд╛ рдзрд╛рд░реНрдорд┐рдХ рдЯреНрд░рд╕реНрдЯрд╕рд╛рдареА рд╡рд╛рдкрд░рд▓реА рдЬрд╛рддреЗ рдЖрдгрд┐ рдЕрд╢реА рдорд╛рд▓рдорддреНрддрд╛ рдХрд╛рдпрджреЗрд╢реАрд░ рдмрдВрдзрди рдХрд┐рдВрд╡рд╛ рдЯреНрд░рд╕реНрдЯ рдЕрдВрддрд░реНрдЧрдд рдЕрд╕рдгреЗ рдЖрд╡рд╢реНрдпрдХ рдЖрд╣реЗ. ╪з┘И╪▒ 2. рдЖрдпрдЯреАрдЖрд░ -7 рдпреВ / рдПрд╕ 139 (4 рдмреА) рд╣рд╛ рд╡рд┐рднрд╛рдЧ рд╡рд┐рд╢реЗрд╖рдд: рд░рд╛рдЬрдХреАрдп рдкрдХреНрд╖рд╛рдВрдирд╛ рд▓рд╛рдЧреВ рдЖрд╣реЗ. рдХрд▓рдо резA рдП рдиреБрд╕рд╛рд░ рд░рд╛рдЬрдХреАрдп рдкрдХреНрд╖рд╛рдВрдирд╛ рдЖрдпрдХрд░-7 рдлреЙрд░реНрдорджреНрд╡рд╛рд░реЗ рд╡рд╛рд░реНрд╖рд┐рдХ рд░рд┐рдЯрд░реНрди рднрд░рд▓реНрдпрд╛рд╕ рдЖрдпрдХрд░ рд╡рд┐рд╡рд░рдгрдкрддреНрд░ рднрд░рдгреНрдпрд╛рд╕ рд╕реВрдЯ рджреЗрдгреНрдпрд╛рдд рдЖрд▓реА рдЖрд╣реЗ. ╪з┘И╪▒ 3. рдЖрдпрдЯреАрдЖрд░ -7 рдпреВ / рдПрд╕ 139 (4 рд╕реА) рдпрд╛ рдЕрдВрддрд░реНрдЧрдд рдЖрдпрдЯреАрдЖрд░ -7 рдкреБрдвреАрд▓ рд╕рдВрд╕реНрдерд╛рдВрджреНрд╡рд╛рд░реЗ рджрд╛рдЦрд▓ рдХреЗрд▓реЗ рдЬрд╛рддреЗрдГ рдЕрд╕реЛрд╕рд┐рдПрд╢рди рд╢рд╛рд╕реНрддреНрд░реАрдп рд╕рдВрд╢реЛрдзрди рдХрд░реАрдд рдЖрд╣реЗ рдмрд╛рддрдореА рдПрдЬрдиреНрд╕реА рд╕рдВрдШ 10/23 (23 рдП) рдЗрддрд░ рд╕рдВрд╕реНрдерд╛рдВрдиреА рдЖрдкрд▓реА рдирд╛рд╡реЗ 10 (23 рдмреА) рдордзреНрдпреЗ рдиреЛрдВрджрд╡рд┐рд▓реА ╪з┘И╪▒ 4. рдЖрдпрдЯреАрдЖрд░ -7 рдпреВ / рдПрд╕ 139 (4 рдбреА) рдЖрдпрдХрд░ рдХрд╛рдпрджреНрдпрд╛рдЪреНрдпрд╛ рдХрд▓рдо (35 (рез) (ii) рдЖрдгрд┐ (iii) рдордзреНрдпреЗ рдирдореВрдж рдХреЗрд▓реЗрд▓реА рд╢рд╛рд│рд╛, рдорд╣рд╛рд╡рд┐рджреНрдпрд╛рд▓рдпреЗ рдЖрдгрд┐ рд╕рдВрд╕реНрдерд╛ рдпрд╛рдВрдирд╛ рдпрд╛ рдирд┐рдпрдорди рдЕрдВрддрд░реНрдЧрдд рдЖрдпрдЯреАрдЖрд░ -7 рджрд╛рдЦрд▓ рдХрд░рдгреЗ рдЖрд╡рд╢реНрдпрдХ рдЖрд╣реЗ. ╪з┘И╪▒ 5. рдЖрдпрдЯреАрдЖрд░ -7 рдпреВ / рдПрд╕ 139 (4 рдИ) рд╡реНрдпрд╡рд╕рд╛рдпрд╛рдЪреНрдпрд╛ рдЯреНрд░рд╕реНрдЯрджреНрд╡рд╛рд░реЗ рд░рд┐рдЯрд░реНрди рдСрдл рдЗрдиреНрдХрдо рднрд░рдгреЗ ╪з┘И╪▒ 6. рдЖрдпрдЯреАрдЖрд░ -7 рдпреВ / рдПрд╕ 139 (4 рдПрдл) рдЧреБрдВрддрд╡рдгреВрдХ рдирд┐рдзреАрджреНрд╡рд╛рд░реЗ рдорд┐рд│рдХрдд рдкрд░рддрд╛рд╡рд╛ рднрд░рдгреЗ What Is The ITR 7 Form? The ITR-7 form is mandated for entities that derive income from properties meant for charitable or religious purposes. These may be held partially or entirely under trusts or legal obligations. Eligibility Criteria For ITR-7 Return Filing The following entities are required for ITR-7 return fling u/s: 139(4A) Receiving income from property held under trust or other legal obligation, wholly or partially for charitable or religious purposes. Income from voluntary contributions. 139(4B) Political parties whose income exceeds the maximum amount not chargeable to tax. 139(4C) Scientific Research Associations Hospitals Funds Educational Institutions or Universities Associations or Institutions mentioned in Section 10(23A) News Agencies Institutions referred to in Section 10(23B) 139(4D) Every college, university, or association is not required to furnish details of the return of income or loss under any other provision of this section. 139(4E) Business trusts return filing income. 139(4F) Investment funds referred to in section 115UB. If you need clarification regarding your eligibility, get in touch with our experts at https://www.karrtax.in/ . Who Is Not Required To File ITR-7 Return Entities who are not claiming exemption under Section 139 (4A), Section 139 (4B), Section 139 (4C), or Section 139 (4D). Last Date for Filing ITR-7 Form The deadline for submitting the ITR-7 Form varies based on whether the taxpayer's accounts require an audit. It's advisable for taxpayers to stay informed about any updates or changes in the filing deadlines to avoid any potential penalties or consequences. Structure of ITR-7 Form Part-A: General Information about the trust or institution Part-B: Outline of Total Income and Tax Computation Procedure To File ITR 7 Returns The sequence below should be followed properly to file an ITR-7 return. Part A Part B Schedules Verification Now, there are two different ways to furnish the information as specified by the Income Tax Department of India. ITR-7 can be filed electronically using a digital signature certificate for authentication or through various other modes such as aadhar OTP, bank EVC etc. After electronically transmitting the return, the taxpayer must submit the return verification in the ITR-V Return Form & print its copies. Then, one copy of the signed ITR V Form should be sent via speed post to the following address: Bag No.1, Electronic City Office, Bengaluru - 560100 (Karnataka) The assessee should retain the other copy of the signed ITR V Form for their records. E-filing Audit Reports If the taxpayer is subject to audit under section 11 or 44AB or any other laws such as Trust Act/Societies Act, details of the audit reports and the date of furnishing should be submitted to the income tax department under "Audit Information." No Annexures Required No additional documents are required to be attached while filing the ITR 7 Form. (including TDS certificate) Pro Tip: It is very important to cross-verify taxes deducted or collected according to your Tax Credit Statement (Form 26AS) Verification of Form ITR-7 Step-by-step procedure to fill out the verification document. Complete all required information. Carefully strike out any sections or details that do not apply to your specific filing. Ensure that the verification document is signed before submitting the return. Choose the appropriate designation or capacity of the return signing person. For political parties, the CEO or secretary is obligated to verify the return using a Digital Signature Certificate (DSC). Other individuals have the following verification options: Digital Signature Certificate (DSC) Electronic Verification Code (EVC) Mode Physical Verification (ITR-V) How Can Karr Tax Help You With ITR-7 Return Filing? тЧПSpecialization in ITR-7 Filings Trusts, political parties, institutions, and colleges present unique challenges regarding income sources, exemptions, and reporting structures. ThatтАЩs why our experts specialize in handling ITR-7 return filings and ensure a thorough understanding of the complexities associated with different form categories. тЧПDedicated Audit Support The platform offers dedicated support for the audit process, a crucial aspect for entities required to file ITR-7. This includes collaboration with experienced auditors to ensure compliance with audit provisions under section 11 or 44AB of the Income Tax Act. тЧПUser-Friendly Interface Our platform is designed to provide a seamless experience, guiding users through each step of the filing process. This makes it accessible even for those without an in-depth understanding of tax laws. тЧПRegular Updates on Tax Regulation s Karr Tax keeps clients informed about the latest changes in tax regulations and ensures that their filing processes are aligned with the most up-to-date guidelines. We frequently post blog posts regarding law changes, so keep an eye on https://www.karrtax.in/articles . тЧПSecure Data Handling Security is our top-most priority. Our platform employs robust security measures to safeguard sensitive financial information, providing clients with the assurance that their data is handled with the utmost confidentiality. тЧПPrompt Response to Notices In case of any notices or inquiries from tax authorities , Karr Tax ensures prompt responses. The platform assists clients in understanding and addressing any issues raised by tax authorities, facilitating a smoother resolution process. FAQs (Frequently Asked Questions) 1. What is ITR-7? ITR-7 is the Income Tax Return form specifically designed for persons or entities such as Trusts/Societies/Educational Institutions/schools/Colleges/Political Parties, including companies falling under Section 139(4A), 139(4B), 139(4C), 139(4D), 139(4E), and 139(4F) of the Income Tax Act, 1961. 2. How to calculate income for filing ITR-7? The income for ITR-7 is computed by aggregating income from all sources, including Salary, House property, Business or profession, Capital gains , and Other sources . Deductions under various sections are then applied to determine the taxable income. 3. Is it required to furnish information regarding any project or institution run by the assessee? Yes, filling in all the required information about the project or institutions run by the assessee is necessary. This includes: Name, Nature of the activity, Approval of the school, college, university, hospital, or research institution, Details of registration/ provisional registration. 4. What is the penalty for not filing ITR-7 on time? If ITR-7 is not filed within the due date, a penalty under section 234F may be applicable. The penalty amount varies based on the delay in filing. 5. Can ITR-7 be filed in response to a notice or order? Yes, ITR-7 can be filed in response to a notice or order issued by the income tax authorities. When filing in response to a notice or order, taxpayers should provide specific details. This includes entering the Document Identification Number (DIN) or Unique number and the date of the relevant statutory notice. 6. Can Karr Tax help me determine my eligibility for ITR-7 return filing? Yes, our tax experts are here to help you round the clock with all your queries. Write us here: https://www.karrtax.in/ and we will get back to you as soon as possible. 7.How Form 26AS is related to ITR-7? Form 26AS is a comprehensive tax credit statement that offers a consolidated view of the taxes deducted at source (TDS ), taxes collected at source (TCS), and advance tax payments made on behalf of the taxpayer during a specific financial year. It ensures that the information reported in ITR-7 aligns with the data recorded by tax authorities ITR-7 рдбрд╛рдЙрдирд▓реЛрдб рдХрд░рд╛

  • Advertise With Us | Karr Tax

    Advertise your product/service with Karr Tax and get them featured on our website! KarrTax.in One of the largest platform for all things taxes! Connect with Us Why Advertise with us? Boost Brand Visibility Benefit from our strong customer engagement and high user retention, maximizing the impact of your advertisements. Cost-Effective Solutions We offer competitive pricing tailored to meet your budget while delivering excellent ROI. Expertise in Financial Niche With our deep understanding of tax and finance, we help craft messages that resonate with your target demographic. Boost your brand visibility by advertising on our website which is attracting over 15,000 monthly visitors! Connect with Us

  • 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 рдЖрдпрдЯреАрдЖрд░ 3 рдлреАрд▓реНрдбрд┐рдВрдЧреНрд╕ рдП.рд╡рд╛рдп.рдЖрд░.2021-22 тВ╣2499 For Business/Profession including F&O and Speculation Profits* Takes 1-2 Days on average. тЬЕ Expert Assisted тЬЕ Completely Secure тЬЕ Affordable Pricing Get Started *Audit (if applicable) Charges not included. ITR - 3: FAQ рд╕рд░реНрд╡ рдЖрдпрдЯреАрдЖрд░ 3 рдПрд╡рд╛рдпрдЖрд░.2021-22 рдмрджреНрджрд▓ 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, weтАЩll explain about ITR-3 form, eligibility, steps and structure! LetтАЩs 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 тАЬprofits or gains from profession or businessтАЭ 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 тВ╣2499! (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. рдлреЙрд░реНрдорд┐рдВрдЧ рдЖрдпрдЯреАрдЖрд░-3 рд╕рд╛рдареА рдЖрд╡рд╢реНрдпрдХ рдХрд╛рдЧрджрдкрддреНрд░реЗ рд╡реНрдпрд╡рд╕рд╛рдпрд╛рд╢реА / рд╡реНрдпрд╡рд╕рд╛рдпрд╛рд╢реА рд╕рдВрдмрдВрдзрд┐рдд рдХрд╛рдЧрджрдкрддреНрд░реЗ рдЬрд╕реЗ рдХреА рдЬрд░ рдорд╛рд▓рдХ рдмреЕрд▓реЗрдиреНрд╕ рд╢реАрдЯ, рдирдлрд╛ рдЖрдгрд┐ рдиреБрдХрд╕рд╛рди рднрд░рдкрд╛рдИрд╕рд╣ рдкрд░рд┐рд╢рд┐рд╖реНрдЯрд╛рд╕рд╣ рд╡рд┐рддреНрддреАрдп рд╡рд┐рдзрд╛рдиреЗ рдкреВрд░реНрдг рдХрд░рддреЛ. рднрд╛рдЧреАрджрд╛рд░ рдЕрд╕рд▓реНрдпрд╛рд╕ - рдлрд░реНрдордЪреНрдпрд╛ рддрдкрд╢реАрд▓рд╛рд╕рд╣ рднрд╛рдЧреАрджрд╛рд░реАрдЪреНрдпрд╛ рдЪрд┐рдВрддреЗрдордзреАрд▓ рднрд╛рдВрдбрд╡рд▓ рдЦрд╛рддреЗ рдЖрд╡рд╢реНрдпрдХ рдЖрд╣реЗ рд╡реЗрддрди, рднрд╛рдВрдбрд╡рд▓реА рдирдлрд╛, рдШрд░ рдорд╛рд▓рдорддреНрддрд╛, рдЗрддрд░ рд╕реНрддреНрд░реЛрдд рдЗ. рд╕рд╛рд░рдЦреНрдпрд╛ рдЗрддрд░ рдЙрддреНрдкрдиреНрдирд╛рд╢реА рд╕рдВрдмрдВрдзрд┐рдд рдХрд╛рдЧрджрдкрддреНрд░реЗ. рд╡рдЬрд╛рд╡рдЯреАрд╢реА рд╕рдВрдмрдВрдзрд┐рдд рдХрд╛рдЧрджрдкрддреНрд░рд╛рдВрдордзреНрдпреЗ рдХрд░ рдмрдЪрдд рдЧреБрдВрддрд╡рдгреВрдХ, Dреж рдбреА рддреЗ Uреж рдпреВ рдХрдкрд╛рдд рдЗрддреНрдпрд╛рджреАрдВрдЪрд╛ рджрд╛рд╡рд╛ рдлреЙрд░реНрдо 16/16 рдП / 26 рдПрдПрд╕ рдкреЕрди рдХрд╛рд░реНрдб рдЖрдзрд╛рд░ рдХрд╛рд░реНрдб 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. рдЗрдиреНрдХрдо рдЯреЕрдХреНрд╕ рд╢рд┐рдХрд╛ рдпреЗрдереЗ рдЖрдордЪреНрдпрд╛ рд▓рд░реНрдирд┐рдВрдЧ рд╕реЗрдВрдЯрд░рдордзреНрдпреЗ рдЖрдореНрд╣реА рд╕рдВрдкреВрд░реНрдг рдЖрдпрдХрд░ рд╡рд┐рд╡рд┐рдз рдЙрдк-рд╢реНрд░реЗрдгреАрдВрдордзреНрдпреЗ рд╡рд┐рднрд╛рдЧрд▓рд╛ рдЖрд╣реЗ рдЖрдгрд┐ рджреИрдирдВрджрд┐рди рдЬреАрд╡рдирд╛рдд рдЙрдкрдпреБрдХреНрдд рдЕрд╕рд▓реЗрд▓реЗ рд╡рд┐рд╖рдп рд╕рдВрдХрд▓рд┐рдд рдХреЗрд▓реЗ рдЖрд╣реЗрдд. рддреБрдореНрд╣реА рддреБрдордЪреНрдпрд╛ рдЖрд╡рдбреАрдЪрд╛ рд╡рд┐рд╖рдп рдмреНрд░рд╛рдЙрдЭ рдХрд░реВ рд╢рдХрддрд╛ рдЖрдгрд┐ рд╕рдордЬрдгреНрдпрд╛рд╕ рд╕реЛрдкреНрдпрд╛ рднрд╛рд╖реЗрдд рдЖрд╡рд╢реНрдпрдХ рдорд╛рд╣рд┐рддреА рдорд┐рд│рд╡реВ рд╢рдХрддрд╛. рдЖрдореНрд╣реА рдЖрдордЪреНрдпрд╛ рд╡рд┐рд╖рдп рдЖрдгрд┐ рд╢реНрд░реЗрдгреАрдВрдЪреНрдпрд╛ рд╕реВрдЪреАрдордзреНрдпреЗ рдирд╡реАрди рдЖрдгрд┐ рдирд╡реАрдирддрдо рдЕрджреНрдпрддрдиреЗ рдЬреЛрдбрдд рд░рд╛рд╣реВ. рдЖрдпрдЯреАрдЖрд░ -3 рджрд╛рдЦрд▓ рдХрд░рдгреНрдпрд╛рдЪреЗ рдкреНрд░рдХрд╛рд░ рдЖрдпрдЯреАрдЖрд░ -3 рд╡реНрдпрд╡рд╕рд╛рдп / рд╡реНрдпрд╡рд╕рд╛рдпрд╛рддреВрди рдЙрддреНрдкрдиреНрди рдЕрд╕рд▓реЗрд▓реНрдпрд╛ рд╡реНрдпрдХреНрддреА / рдПрдЪрдпреВрдПрдлрд╕рд╛рдареА рд▓рд╛рдЧреВ рдЖрд╣реЗ. рдЕрд╢рд╛ рдкреНрд░рдХрд╛рд░реЗ рд╡реНрдпрд╡рд╕рд╛рдп / рд╡реНрдпрд╡рд╕рд╛рдпрд╛рддреВрди рдЙрддреНрдкрдиреНрди рдирд╕рд▓реЗрд▓реНрдпрд╛ рдХреЛрдгрддреНрдпрд╛рд╣реА рд╡реНрдпрдХреНрддреАрджреНрд╡рд╛рд░реЗ рддреА рджрд╛рдЦрд▓ рдХреЗрд▓реА рдЬрд╛рдК рд╢рдХрдд рдирд╛рд╣реА. ╪з┘И╪▒ рдЖрдпрдЯреАрдЖрд░ -3 рджрд╛рдЦрд▓ рдХрд░рдгреНрдпрд╛рдЪреНрдпрд╛ рдкрджреНрдзрддреА рдЖрд╣реЗрддрдГ рез. рдСрдирд▓рд╛рдЗрди рдлреЙрд░реНрдо рдЖрдпрдЯреАрдЖрд░-3 рднрд░реВрди рдЖрдпрдХрд░ рднрд░рдгрд╛ рдкреЛрд░реНрдЯрд▓рд╡рд░ рдСрдирд▓рд╛рдИрди рдЖрдпрдЯреАрдЖрд░-3 рднрд░рдгреЗ. рд╕рд╛рдЗрдЯрд╡рд░ рд▓реЙрдЧ рдЗрди рдХрд░реВрди рд╣реЗ рдХрд░рд╛рд╡реЗ рд▓рд╛рдЧреЗрд▓. ╪з┘И╪▒ реи. рдкреНрд░рд╛рдкреНрддрд┐рдХрд░рдЪреНрдпрд╛ рдПрдлрд┐рд▓рд┐рдВрдЧ рдкреЛрд░реНрдЯрд▓рд╡рд░ рдПрдХреНрд╕рдПрдордПрд▓ рдлрд╛рдЗрд▓ рдЕрдкрд▓реЛрдб рдХрд░реВрди рдЖрдгрд┐ рддреНрдпрд╛рдирдВрддрд░ рдЖрдпрдЯреА рд░рд┐рдЯрд░реНрдирдЪреА рд╢рд╣рд╛рдирд┐рд╢рд╛ рдХрд░реВрди рдХрд┐рдВрд╡рд╛ рдЖрдзрд╛рд░ рдУрдЯреАрдкреА, рдмрдБрдХ рдЦрд╛рддреЗ рдкреНрд░рдорд╛рдгреАрдХрд░рдг, рдбрд┐рдореЕрдЯ рдЦрд╛рддреЗ рдкреНрд░рдорд╛рдгреАрдХрд░рдг рдЗрддреНрдпрд╛рджреА рдЙрдкрд▓рдмреНрдз рдИ-рдкрдбрддрд╛рд│рдгреА рдкрджреНрдзрддреАрдВрджреНрд╡рд╛рд░реЗ. ╪з┘И╪▒ Phys. рд╢рд╛рд░рд┐рд░реАрдХ рд╕реНрд╡рд╛рдХреНрд╖рд░реАрдХреГрдд рдЖрдпрдЯреАрдЖрд░-3 рдЪреА рдкреЛрдЪрдкрд╛рд╡рддреА рд╕реАрдкреАрд╕реА-рдмреЗрдВрдЧрд▓реБрд░реВрд▓рд╛ рдкреЛрд╕реНрдЯ / рд╕реНрдкреАрдб рдкреЛрд╕реНрдЯрджреНрд╡рд╛рд░реЗ рдкрд╛рдард╡рд╛рд╡реА рд▓рд╛рдЧреЗрд▓. ╪з┘И╪▒ Audit. рд▓реЗрдЦрд╛рдкрд░реАрдХреНрд╖рдгрд╛рдиреБрд╕рд╛рд░ /U рдПрдмреА / AD 44 рдПрдбреА рдЕрдВрддрд░реНрдЧрдд рдЖрд▓реЗрд▓реНрдпрд╛ рд╡реНрдпрдХреНрддреА / рдПрдЪрдпреВрдПрдлрдЪреНрдпрд╛ рдмрд╛рдмрддреАрдд рдСрдбрд┐рдЯ рдЕрд╣рд╡рд╛рд▓ рд╡реЗрдЧрд│реНрдпрд╛ рдкрджреНрдзрддреАрдиреЗ рдЕрдкрд▓реЛрдб рдХрд░рд╛рд╡рд╛ рд▓рд╛рдЧреЗрд▓ рдЖрдгрд┐ рддреНрдпрд╛рдирдВрддрд░ рдЖрдпрдЯреАрдЖрд░-be рджрд╛рдЦрд▓ рдХрд░рд╛рд╡рд╛ рд▓рд╛рдЧреЗрд▓. ╪з┘И╪▒ Audit. рд▓реЗрдЦрд╛рдкрд░реАрдХреНрд╖рдг рдирд┐рд░реНрдзрд╛рд░рдгрд╛рд╕рдВрджрд░реНрднрд╛рдд рдЖрдпрдЯреАрдЖрд░-3 рдордзреНрдпреЗ рдбрд┐рдЬрд┐рдЯрд▓ рд╕реНрд╡рд╛рдХреНрд╖рд░реА рдХрд░реБрди рдЕрдкрд▓реЛрдб рдХрд░рд╛рд╡реЗ рд▓рд╛рдЧреЗрд▓. рдУрдЯреАрдкреАрджреНрд╡рд╛рд░реЗ рдореЕрдиреНрдпреБрдЕрд▓ рд╕реНрд╡рд╛рдХреНрд╖рд░реА рдЖрдгрд┐ рд╕рддреНрдпрд╛рдкрди рдХрд░рдгреНрдпрд╛рд╕ рдкрд░рд╡рд╛рдирдЧреА рдирд╛рд╣реА. рдЖрдпрдЯреАрдЖрд░ 3 рдбрд╛рдЙрдирд▓реЛрдб рдХрд░рд╛ 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. Frequently asked questions General1 General2 General3 General4 General5 General6 General7 General8 General9 General Getting Started and Using Magicc Tax Privacy and Security Technical Accounts and Billing Additional FAQs рдорд╛рдЭреНрдпрд╛рд╕рд╛рдареА рдХреЛрдгрддрд╛ ITR рд╕рд░реНрд╡реЛрддреНрддрдо рдЖрд╣реЗ? рдпреЗрдереЗ рдЫреЛрдЯреА рдкреНрд░рд╢реНрдирдордВрдЬреБрд╖рд╛ рдШреЗрдКрди рддреБрдордЪреНрдпрд╛рд╕рд╛рдареА рдХреЛрдгрддрд╛ ITR рд╕рд░реНрд╡реЛрддреНрддрдо рдЖрд╣реЗ рд╣реЗ рддреБрдореНрд╣реА рдЬрд╛рдгреВрди рдШреЗрдК рд╢рдХрддрд╛ тЮб рдЕрдиреНрдпрдерд╛, рддреБрдореНрд╣реА рдпрд╛ рд╡рд┐рд╖рдпрд╛рд╡рд░реАрд▓ рдЖрдордЪрд╛ рд▓реЗрдЦ рд╡рд╛рдЪреВ рд╢рдХрддрд╛ рдпреЗрдереЗ рдСрдирд▓рд╛рдЗрди рднрд╛рд░рдд рдХрд░ рднрд░рдгреЗ рд╕реБрд░рдХреНрд╖рд┐рдд рдЖрд╣реЗ рдХрд╛? рд╣реЛрдп! рдирд┐рд╢реНрдЪрд┐рддрдкрдгреЗ! рдЖрдореНрд╣реА рдЖрд╣реЛрдд! рез. рддреБрдордЪрд╛ рдбреЗрдЯрд╛ рддреБрдордЪрд╛ рдЖрд╣реЗ! рддреНрдпрд╛рдореБрд│реЗ, рддреЗ рдЖрдордЪреНрдпрд╛ рд╕реБрд░рдХреНрд╖рд┐рдд рдЯреАрдо реи. рдкреЗрдореЗрдВрдЯ рдкрджреНрдзрдд рднрд╛рд░рддрд╛рдЪреНрдпрд╛ рдирдВрдмрд░ 1 рдкреЗрдореЗрдВрдЯ рдЧреЗрдЯрд╡реЗрджреНрд╡рд╛рд░реЗ рдкреВрд░реНрдгрдкрдгреЗ рд╕реБрд░рдХреНрд╖рд┐рдд рдЖрдгрд┐ рд╡реНрдпрд╡рд╕реНрдерд╛рдкрд┐рдд рдХреЗрд▓реА рдЬрд╛рддреЗ: Razorpay! рей. рдЖрдордЪреА рд╡реЗрдмрд╕рд╛рдЗрдЯ 100% SSL рд╕реБрд░рдХреНрд╖рд┐рдд рдЖрд╣реЗ. рд╣реЕрдХрд░реНрд╕ рдирд╛рд╣реАрдд, рдХрд╛рд│рдЬреА рдирд╛рд╣реА! рдорд╛рдЭреЗ рдЖрдпрдЯреА рд░рд┐рдЯрд░реНрди рдХреЛрдг рдлрд╛рдЗрд▓ рдХрд░реЗрд▓? рддреБрдордЪрд╛ рдЖрдпрдЯреАрдЖрд░ реиреж рд╡рд░реНрд╖рд╛рдВрдкреЗрдХреНрд╖рд╛ рдЬрд╛рд╕реНрдд рдЕрдиреБрднрд╡ рдЕрд╕рд▓реЗрд▓реНрдпрд╛ рдХрд░ рддрдЬреНрдЮрд╛рдВрдиреА рджрд╛рдЦрд▓ рдХреЗрд▓рд╛ рдЖрд╣реЗ! рдлреЙрд░реНрдо 16 рдореНрд╣рдгрдЬреЗ рдХрд╛рдп? рдкреНрд░рддреНрдпреЗрдХ рдкрдЧрд╛рд░рджрд╛рд░ рдХрд░реНрдордЪрд╛рд░реА рдЬреНрдпрд╛рдЪреЗ рдЖрдпрдХрд░ рдХрд╛рдпрджреНрдпрд╛рдВрддрд░реНрдЧрдд рд╕рд░реНрд╡ рдкрд╛рддреНрд░ рдХрдкрд╛рддреАрдирдВрддрд░рдЪреЗ рдПрдХреВрдг рдЙрддреНрдкрдиреНрди рдХрд░ рдЖрдХрд╛рд░рдгреАрдпреЛрдЧреНрдп рдирд╕рд▓реЗрд▓реНрдпрд╛ рдХрдорд╛рд▓ рд░рдХрдореЗрдкреЗрдХреНрд╖рд╛ рдЬрд╛рд╕реНрдд рдЖрд╣реЗ, рддреНрдпрд╛рдВрдирд╛ рддреНрдпрд╛рдВрдЪреНрдпрд╛ рдкрд╛рддреНрд░ рдХрд░ рд╕реНрд▓реЕрдмрдиреБрд╕рд╛рд░ рддреНрдпрд╛рдВрдЪреНрдпрд╛ рдирд┐рдпреЛрдХреНрддреНрдпрд╛рдВрдХрдбреВрди рдХрд░ рдХрдкрд╛рдд рдХрд░рдгреЗ рдЖрд╡рд╢реНрдпрдХ рдЖрд╣реЗ. рдЕрд╢рд╛ рдкреНрд░рдХрд╛рд░реЗ рдирд┐рдпреЛрдХреНрддреНрдпрд╛рд▓рд╛ рдкреНрд░рддреНрдпреЗрдХ рдХрд░реНрдордЪрд╛рд▒реНрдпрд╛рдЪреНрдпрд╛ рдЙрддреНрдкрдиреНрдирд╛рддреВрди рд╕реНрддреНрд░реЛрддрд╛рд╡рд░ рдХрд░ рдХрд╛рдкреВрди рдШреНрдпрд╛рд╡рд╛ рд▓рд╛рдЧреЗрд▓ рдЬреНрдпрд╛рдВрдЪреНрдпрд╛ рдПрдХреВрдг рдЙрддреНрдкрдиреНрдирд╛рд╡рд░ рдХрд░ рдЖрдХрд╛рд░рдгреА рдЖрд╣реЗ рдЖрдгрд┐ рддреНрдпрд╛рдореБрд│реЗ рдХрд╛рдкрд▓реЗрд▓рд╛ рдЯреАрдбреАрдПрд╕ рд╕рд░рдХрд╛рд░рдордзреНрдпреЗ рдЬрдорд╛ рдХрд░рд╛рд╡рд╛ рд▓рд╛рдЧреЗрд▓. рдЦрд╛рддреЗ. рдкреНрд░рддреНрдпреЗрдХ рдирд┐рдпреЛрдХреНрддреНрдпрд╛рд▓рд╛ рдЖрд░реНрдерд┐рдХ рд╡рд░реНрд╖рд╛рдЪреНрдпрд╛ рд╢реЗрд╡рдЯреА рдкрдЧрд╛рд░рд╛рдЪреЗ TDS рд░рд┐рдЯрд░реНрди рднрд░рд╛рд╡реЗ рд▓рд╛рдЧрддреЗ рдЖрдгрд┐ рдкреНрд░рддреНрдпреЗрдХ рдХрд░реНрдордЪрд╛рд▒реНрдпрд╛рд▓рд╛ рдлреЙрд░реНрдо 16 рджреНрдпрд╛рд╡рд╛ рд▓рд╛рдЧрддреЛ рдЬреНрдпрд╛рдЪрд╛ TDS рд╕реНрддреНрд░реЛрддрд╛рд╡рд░ рдХрд╛рдкрд▓рд╛ рдЧреЗрд▓рд╛ рдЖрд╣реЗ. рдЕрдзрд┐рдХ рддрдкрд╢реАрд▓рд╛рдВрд╕рд╛рдареА рд╣реЗ рдкрд╣рд╛ тЮб

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GST Return Filings: Price List рдЬреАрдПрд╕рдЯреА рд░рд┐рдЯрд░реНрди рднрд░рдгреЗ рд╕реЗрд╡рд╛ рдЖрдкрд▓реНрдпрд╛рд╕рд╛рдареА рд╕рд░реНрд╡рд╛рдд рдпреЛрдЧреНрдп рдирд┐рд╡рдбрд╛ рдпреЛрдЬрдирд╛ рдирд┐рд╡рдбрд╛ рдпреЛрдЬрдирд╛ рдирд┐рд╡рдбрд╛ рдпреЛрдЬрдирд╛ рдирд┐рд╡рдбрд╛ рдпреЛрдЬрдирд╛ рдирд┐рд╡рдбрд╛ 5 рдХреЛрдЯреАрдВрд╣реВрди рдЕрдзрд┐рдХ рдЙрд▓рд╛рдврд╛рд▓реАрд╕рд╛рдареА GST Return Filings: Price List рдпреЛрдЬрдирд╛ рдирд┐рд╡рдбрд╛ рд╕рд░реНрд╡ рдЬреАрдПрд╕рдЯреА рд░рд┐рдЯрд░реНрдирд┐рдВрдЧ рдлрд╛рдпрд▓реАрдВрдмрджреНрджрд▓ What Is a GST Return? рез рдЬреБрд▓реИ, реирежрез from рдкрд╛рд╕реВрди рдЬреАрдПрд╕рдЯреА рднрд╛рд░рддрд╛рдд рд▓рд╛рдЧреВ рдЖрд╣реЗ. рддреЗрд╡реНрд╣рд╛рдкрд╛рд╕реВрди рдЬреАрдПрд╕рдЯреА рд░рд┐рдЯрд░реНрди рдлрд╛рдЗрд▓рд┐рдВрдЧ рдкреНрд░рдХреНрд░рд┐рдпреЗрдд, рд╕реНрд╡рд░реБрдкрд╛рдЪреЗ, рджреЗрдп рддрд╛рд░рдЦрд╛ рдЗрддреНрдпрд╛рджреАрдВрдордзреНрдпреЗ рдмрд░реЗрдЪ рдмрджрд▓ рдЭрд╛рд▓реЗ рдЖрд╣реЗрдд. рдирд┐рдпрдорд┐рдд рдЬреАрдПрд╕рдЯреА 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рд╕рд╛рд░рд╛рдВрд╢ рдкрд░рддрд╛рд╡рд╛ рдЖрд╣реЗ. рдпрд╛ рдШреЛрд╖рдгреЗрдЪреНрдпрд╛ рдЖрдзрд╛рд░реЗ, рдирд┐рд╡реНрд╡рд│ рдХрд░ рджреЗрдпрддрд╛ рдореЛрдЬрд▓реА рдЬрд╛рддреЗ рдЖрдгрд┐ рджрд░ рдорд╣рд┐рдиреНрдпрд╛рд▓рд╛ рднрд░рд╛рд╡реЗ рд▓рд╛рдЧрддреЗ рдХрд┐рдВрд╡рд╛ рдЬрд░ рдЬрд╛рд╕реНрдд рдЗрдирдкреБрдЯ рдЯреЕрдХреНрд╕ рдХреНрд░реЗрдбрд┐рдЯ рдЕрд╕реЗрд▓ рддрд░ рдкреБрдвреАрд▓ рдорд╣рд┐рдиреНрдпрд╛рдВрдд рд╕рдорд╛рдпреЛрдЬрд┐рдд рдХреЗрд▓реЗ рдЬрд╛рдИрд▓. рдЗрдирдкреБрдЯ рдЯреЕрдХреНрд╕ рдХреНрд░реЗрдбрд┐рдЯ рдЬреАрдПрд╕рдЯреА рдлреЙрд░реНрдо 2 рдП рдордзреНрдпреЗ рд╕реНрд╡рдпрдВрдЪрд▓рд┐рддрдкрдгреЗ рдЙрдкрд▓рдмреНрдз рдЖрд╣реЗ рдЬреЗ рдСрдирд▓рд╛рдЗрди рдЙрдкрд▓рдмреНрдз рдЖрд╣реЗ. рдлреЙрд░реНрдо 3 рдмреА рджрд╛рдЦрд▓ рдХрд░рдгреНрдпрд╛рдкреВрд░реНрд╡реА рдХрд░рджрд╛рддреНрдпрд╛рд╕ рддреНрдпрд╛рдЪреНрдпрд╛ рдЗрдирдкреБрдЯ рдЯреЕрдХреНрд╕ рдХреНрд░реЗрдбрд┐рдЯрдордзреНрдпреЗ рд╕рдореЗрдЯ рдХрд░рд╛рд╡рд╛ рд▓рд╛рдЧреЗрд▓ рдЬреЗрдгреЗрдХрд░реБрди рдЗрдирдкреБрдЯ рдЯреЕрдХреНрд╕ рдХреНрд░реЗрдбрд┐рдЯ 3 рдмреА рд░рд┐рдЯрд░реНрди рднрд░рдгреНрдпрд╛рдкреВрд░реНрд╡реА рдЬреБрд│реЗрд▓. рддрд╕реЗрдЪ рдЖрддрд╛ рд╕рд░рдХрд╛рд░ рдлреЙрд░реНрдо 2 рдП рдордзреНрдпреЗ рдЙрдкрд▓рдмреНрдз рдЗрдирдкреБрдЯ рдХрд░ рдХреНрд░реЗрдбрд┐рдЯ рдлрд░рдХ 10% рдкреЗрдХреНрд╖рд╛ рдЬрд╛рд╕реНрдд рдорд░реНрдпрд╛рджрд┐рдд рдирд╛рд╣реА. рдЕрд╢рд╛ рдкреНрд░рдХрд╛рд░реЗ рдХрд░рджрд╛рддреНрдпрд╛рд╕ рдЖрддрд╛ рддреНрдпрд╛рдЪреЗ рдЗрдирдкреБрдЯ рдЯреЕрдХреНрд╕ рдХреНрд░реЗрдбрд┐рдЯ рдЬреАрдПрд╕рдЯреАрдЖрд░ -2 рдП рдордзреНрдпреЗ рдЙрдкрд▓рдмреНрдз рдЕрд╕рд▓реЗрд▓реНрдпрд╛рдВрдкреИрдХреА 10% рдкрд░реНрдпрдВрдд рдорд░реНрдпрд╛рджрд┐рдд рдХрд░рд╛рд╡реЗ рд▓рд╛рдЧреЗрд▓ рдЖрдгрд┐ рддреНрдпрд╛рдкреЗрдХреНрд╖рд╛ рдЕрдзрд┐рдХ рдХреЛрдгрддреАрд╣реА рд╡рд┐рдХреНрд░реА рдкреНрд░рддрд┐рдмрдВрдзрд┐рдд рдЕрд╕реЗрд▓. рд╣реА рдкрд░рддрд╛рд╡рд╛ рдирд┐рдпреЛрдЬрд┐рдд рддрд╛рд░рдЦреЗрд▓рд╛ рдХрд┐рдВрд╡рд╛ рддреНрдпрд╛рдкреВрд░реНрд╡реА рдорд╛рд╕рд┐рдХ рднрд░рд▓рд╛ рдЬрд╛рдИрд▓ (рджреЗрдп рддрд╛рд░реАрдЦ рдкреБрдвреАрд▓ рдорд╣рд┐рдиреНрдпрд╛рддреАрд▓ 20 рддрд╛рд░рдЦреЗрдЪреА рдЖрд╣реЗ рдкрд░рдВрддреБ рджреЗрд╢рд╛рдЪреНрдпрд╛ рд▓реЛрдХрд╕рд╛рдВрдЦреНрдпрд┐рдХреАрдЪреНрдпрд╛ рдЖрдзрд╛рд░реЗ рддреА рдЕрд▓реАрдХрдбреЗрдЪ рд░рдЦрдбрд▓реА рдЖрд╣реЗ рдореНрд╣рдгрдЬреЗрдЪ рдХрд░рджрд╛рддреНрдпрд╛рдВрдЪреНрдпрд╛ рд╡реЗрдЧрд╡реЗрдЧрд│реНрдпрд╛ рд╢реНрд░реЗрдгреАрд╕рд╛рдареА 20, 22 рдЖрдгрд┐ 24) рдЖрдордЪреНрдпрд╛ рдЬреНрдЮрд╛рди рд╡рд┐рднрд╛рдЧрд╛рдд рдЖрдкрдг рддреНрдпрд╛рдмрджреНрджрд▓ рдЕрдзрд┐рдХ рдЬрд╛рдгреВрди рдШреЗрдК рд╢рдХрддрд╛. ╪з┘И╪▒ реи. рдЬреАрдПрд╕рдЯреАрдЖрд░ рез [рдорд╛рд╕рд┐рдХ рд╡рд┐рдХреНрд░реАрдЪреЗ рддрдкрд╢реАрд▓ рдмреА 2 рдмреА рдЖрдгрд┐ рдмреА 2 рд╕реА] ╪з┘И╪▒ рдЬреАрдПрд╕рдЯреАрдЖрд░ 1 рд╣рд╛ рд╡рд┐рд╢рд┐рд╖реНрдЯ рдорд╣рд┐рдиреНрдпрд╛рдЪреНрдпрд╛ / рддрд┐рдорд╛рд╣реАрдЪреНрдпрд╛ рдмреА 2 рдмреА рдЖрдгрд┐ рдмреА 2 рд╕реАрдиреБрд╕рд╛рд░ рд╡рд┐рдХреНрд░реАрдЪрд╛ рддрдкрд╢реАрд▓ рдЖрд╣реЗ. рдпрд╛ рд░рд┐рдЯрд░реНрдирдЪреНрдпрд╛ рдЖрдзрд╛рд░рд╛рд╡рд░, рдкреБрд░рд╡рдард╛рджрд╛рд░рд╛рд╕ рдЗрдирдкреБрдЯ рдЯреЕрдХреНрд╕ рдХреНрд░реЗрдбрд┐рдЯрдЪреА рдкрд░рд╡рд╛рдирдЧреА рдЖрд╣реЗ. рдпрд╛ рд░рд┐рдЯрд░реНрдирдордзреНрдпреЗ, рдЗрддрд░ рдбреАрд▓рд░реНрд╕рдирд╛ рдХреЗрд▓реЗрд▓реНрдпрд╛ рд╕рд░реНрд╡ рд╡рд┐рдХреНрд░реАрдЪреА рд╕рдВрдкреВрд░реНрдг рдорд╛рд╣рд┐рддреА рдореНрд╣рдгрдЬреЗ рдмреА 2 рдмреА рд╡рд┐рдХреНрд░реАрдЪреА рдЪрд╛рд▓рд╛рди рдирд┐рд╣рд╛рдп рдореНрд╣рдгрдЬреЗ рдкреНрд░рддреНрдпреЗрдХ рдЪрд╛рд▓рд╛рдЪрд╛ рддрдкрд╢реАрд▓ рдпрд╛ рд░рд┐рдЯрд░реНрдирдЪреНрдпрд╛ рдмреА 2 рдмреА рд╡рд┐рднрд╛рдЧрд╛рдд рднрд░рд╛рд╡рд╛ рд▓рд╛рдЧреЗрд▓ рдЬреЗрдгреЗрдХрд░реВрди рдЦрд░реЗрджреАрджрд╛рд░рд╛рд╕ рдбреЗрдЯрд╛рд╡рд░ рдЗрдирдкреБрдЯ рдХреНрд░реЗрдбрд┐рдЯ рдорд┐рд│реВ рд╢рдХреЗрд▓. рд╡рд┐рдХреНрд░реЗрддреНрдпрд╛рдиреЗ рдЦрд╛рджреНрдп рджрд┐рд▓реЗ. рддрд╕реЗрдЪ рдбреАрд▓рд░реНрд╕рдирд╛ рджреЗрдгреНрдпрд╛рдд рдЖрд▓реЗрд▓реНрдпрд╛ рдХреНрд░реЗрдбрд┐рдЯ / рдбреЗрдмрд┐рдЯ рдиреЛрдЯреНрд╕рджреЗрдЦреАрд▓ рдкреНрд░рд╡рд┐рд╖реНрдЯ рдХреЗрд▓реНрдпрд╛ рдкрд╛рд╣рд┐рдЬреЗрдд. рдЕрдВрддрд┐рдо рдЧреНрд░рд╛рд╣рдХрд╛рдВрдирд╛ рдореНрд╣рдгрдЬреЗрдЪ рдмреА 2 рд╕реА рд╡рд┐рдХреНрд░реАрд╕ рд╡рд┐рдХреНрд░реА рдЭрд╛рд▓реНрдпрд╛рд╕, рдЬреАрдПрд╕рдЯреА рдкрд░рд╡рд╛рдиреНрдпрд╛рдЪреНрдпрд╛ рдЖрдзрд╛рд░реЗ рддрдпрд╛рд░ рдХреЗрд▓реЗрд▓реНрдпрд╛ рд╡рд┐рдХреНрд░реАрдЪрд╛ рд╕рд╛рд░рд╛рдВрд╢ рдкреНрд░рд╡рд┐рд╖реНрдЯ рдХреЗрд▓рд╛ рдЬрд╛рдгреЗ рдЖрд╡рд╢реНрдпрдХ рдЖрд╣реЗ рдЖрдгрд┐ рдХреЛрдгрддреЗрд╣реА рдмрд┐рд▓ рдирд┐рд╣рд╛рдп рд╡рд┐рдХреНрд░реА рдЖрд╡рд╢реНрдпрдХ рдирд╛рд╣реА. рддрд╕реЗрдЪ рдбреАрд▓рд░реНрд╕рдЪреНрдпрд╛ рдмрд╛рдмрддреАрдд 5 рдХреЛрдЯреАрдкреЗрдХреНрд╖рд╛ рдЬрд╛рд╕реНрдд рдЙрд▓рд╛рдврд╛рд▓ рд╣реЛрддреЗ. рдХреЗрд▓реЗрд▓реНрдпрд╛ рд╡рд┐рдХреНрд░реАрдЪрд╛ рдПрдЪрдПрд╕рдПрди рдирд┐рд╣рд╛рдп рд╕рд╛рд░рд╛рдВрд╢ рджреЗрдЦреАрд▓ рд╕рдВрдмрдВрдзрд┐рдд рд╡рд┐рднрд╛рдЧрд╛рдд рдкреНрд░рд╡рд┐рд╖реНрдЯ рдХреЗрд▓рд╛ рдЬрд╛рдИрд▓. рдорд╛рдЧреАрд▓ рд░рд┐рдЯрд░реНрдирдордзреАрд▓ рдХреЛрдгрддреАрд╣реА рдЪреВрдХ / рдЪреВрдХ рдХрд┐рдВрд╡рд╛ рд╡рдЧрд│рдгреЗ рдпрд╛ рд░рд┐рдЯрд░реНрдиреНрд╕рдордзреНрдпреЗ рджреБрд░реБрд╕реНрдд рдХреЗрд▓реЗ рдЬрд╛рдК рд╢рдХрддреЗ рдХрд╛рд░рдг рдмреА 2 рдмреА рдЖрдгрд┐ рдмреА 2 рд╕реА рд╡рд┐рдХреНрд░реАрдордзреНрдпреЗ рджреБрд░реБрд╕реНрддреАрд╕рд╛рдареА рд╕реНрд╡рддрдВрддреНрд░ рд╕реНрддрдВрдн рджрд┐рд▓реЗ рдЖрд╣реЗрдд. рдкреБрдвреАрд▓ рд╡рд░реНрд╖рд╛рдЪреНрдпрд╛ рд╕рдкреНрдЯреЗрдВрдмрд░ рдорд╣рд┐рдиреНрдпрд╛рдЪреНрдпрд╛ рдкрд░рдд рдпреЗрдгреНрдпрд╛рдкреВрд░реНрд╡реА рдХреЛрдгрддреНрдпрд╛рд╣реА рд╡реЗрд│реА рдпрд╛ рджреБрд░реБрд╕реНрддреА рдХреЗрд▓реНрдпрд╛ рдЬрд╛рдК рд╢рдХрддрд╛рдд. рд╣реЗ рд░рд┐рдЯрд░реНрди рдореЛрдареНрдпрд╛ рдХрд░рджрд╛рддреНрдпрд╛рдВрд╕рд╛рдареА рдореНрд╣рдгрдЬреЗрдЪ рдХрд░рджрд╛рддреНрдпрд╛рдВрдирд╛ рд░реБ. 1.5 рдХреЛрдЯреА рдЖрд░реНрдерд┐рдХ рд╡рд░реНрд╖рд╛рдд. рез..5 рдХреЛрдЯреАрдкреЗрдХреНрд╖рд╛ рдХрдореА рдЙрд▓рд╛рдврд╛рд▓ рдЕрд╕рд▓реЗрд▓реНрдпрд╛ рдХрд░рджрд╛рддреНрдпрд╛рдВрд╕рд╛рдареА рдЬреАрдПрд╕рдЯреАрдЖрд░ -рез рд░рд┐рдЯрд░реНрди рднрд░рдгреЗ рддрд┐рдорд╛рд╣реА рдЖрдзрд╛рд░рд╛рд╡рд░ рдЖрд╣реЗ. рджреЗрдп рддрд╛рд░рдЦрд╛рдВрд╕рд╛рдареА, рдХреГрдкрдпрд╛ рдЖрдордЪрд╛ рдЬреНрдЮрд╛рди рд╡рд┐рднрд╛рдЧ рдкрд╣рд╛. ╪з┘И╪▒ рд╕рдВрдорд┐рд╢реНрд░ рдпреЛрдЬрдирд╛ рдиреЛрдВрджрдгреАрдХреГрдд рд╡реНрдпрдХреНрддреАрдВрд╕рд╛рдареА ╪з┘И╪▒ рд░рдЪрдирд╛ рдпреЛрдЬрдиреЗрдВрддрд░реНрдЧрдд рдиреЛрдВрджрдгреАрдХреГрдд рд╕рд░реНрд╡ рд╡реНрдпрдХреНрддреАрдВрдиреА рдЬреАрдПрд╕рдЯреА рдХреЙрдорди рдкреЛрд░реНрдЯрд▓рдорд╛рд░реНрдлрдд рдкреНрд░рддреНрдпреЗрдХ рддрд┐рдорд╛рд╣реАрдд рдлреЙрд░реНрдо рдХреЙрдо -8 рджрд╛рдЦрд▓ рдХрд░рдгреЗ рдЖрд╡рд╢реНрдпрдХ рдЖрд╣реЗ рдЬреЗ рддрд┐рдорд╛рд╣реАрдЪреНрдпрд╛ рд╕рдорд╛рдкреНрддреАрдЪреНрдпрд╛ рдкреБрдвреАрд▓ рдорд╣рд┐рдиреНрдпрд╛рдд 18 рддрд╛рд░рдЦреЗрд▓рд╛ рдЖрд╣реЗ. рд╡рд┐рддреНрддреАрдп рд╡рд░реНрд╖рд╛рдЪреНрдпрд╛ рдЕрдЦреЗрд░реАрд╕, рдпрд╛ рд░рдЪрдирд╛ рд╡рд┐рдХреНрд░реЗрддреНрдпрд╛рдВрдирд╛ рд╡рд╛рд░реНрд╖рд┐рдХ рдЖрдзрд╛рд░рд╛рд╡рд░ рдЬреАрдПрд╕рдЯреАрдЖрд░ -4 рджрд╛рдЦрд▓ рдХрд░рдгреЗ рджреЗрдЦреАрд▓ рдЖрд╡рд╢реНрдпрдХ рдЖрд╣реЗ. Why GST Return Filed & Who Is Eligible For its Filing? The primary purpose of filing GST returns is to report the amount of GST collected (output tax) on sales and the amount of GST paid (input tax) on purchases. This reporting allows tax authorities to determine the financial liability of a business or individual to the government. GST return needs to be filed in the below cases. If a person already holds a valid GST Identification Number (GSTIN) . Individuals or businesses with an annual turnover exceeding тВ╣ 20 lakh (for services supply) and тВ╣ 40 lakh (for the supply of goods). The threshold limit for GST registration in states such as Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Tripura, and Sikkim is тВ╣ 20 lakhs (for the supply of goods) and тВ╣ 10 lakhs (for the supply of services). However, it is important to note that GST regulations may vary by region or state over time. ThatтАЩs why it is important to stay updated with the latest information according to your location. Types of GST Returns & Due Dates To File Them Process For Online GST Return Filing Here's the step-by-step process for online GST return filing. 1) Visit the official GST portal, i.e. https://www.gst.gov.in . 2) Log in using your GSTIN ID and password. If you're a first-time user, you must undergo GST registration on the portal. 3) Look for the "Services" tab and select "Returns Dashboard." Choose the appropriate financial year for the GST return from the dropdown menu. 4) Choose the appropriate GST filing return form depending on your business type and turnover. (As explained above) 5) Select the return form, and you will be directed to the page where you are required to enter the relevant details. This may include transaction details, invoice numbers, GSTINs, of suppliers and recipients, and more. Use the online form to fill in the required information. 6) After filling, validate the data to check for errors or discrepancies and click the "Submit" button. 7) When the status shows "Submitted," click on "Payment of Tax." Use the "Check Balance" option to review your credit and cash balance. 8) Click "Offset Liability" to initiate the online GST payment. Check the relevant boxes for declaration, then choose either "File Form with DSC" or "File Form with EVC" to make the payment. It is worth noting that specific GST return forms may have additional steps or variations, so using KarrTax GST software for GST returns filing is suggested. Types of GSTR Forms тЧПGSTR 1 Registered taxable suppliers file this form with outward supply details of taxable goods and services. GSTR 1 includes the following key information: GSTIN & supplierтАЩs legal name. Invoice details for all taxable supplies. Information about supplies to unregistered persons, consumers, and composition taxpayers. Exports and deemed exports details. Taxable supplies to consumers (B2C). Amendments to the previous month's data, if any. Details of advances received. Details of credit & debit notes issued during the tax period. тЧПGSTR-2 & GSTR-3 Currently, the GST filing of these two forms is suspended. тЧПGSTR-3B GSTR-3B is a monthly summary return that overviews the input tax credit (ITC) and taxpayer's tax liability for a particular month. It also includes information related to reverse charge liability (if applicable). тЧПGSTR 4 This form is for taxpayers who have taken the Composition Scheme under the GST filing regime. It is an alternative tax payment method for small businesses with a turnover of up to Rs.150 lakh. Taxpayers under this scheme can not avail the input tax credit facility and must provide the below information: Tax liability details, including tax payable. Summary of total outward supplies (sales). Any adjustment of advances received in previous quarters. тЧПGSTR 5 This form is filed by NRIs who conduct business transactions within the country. To do so, they are required to provide the below details. GSTIN of the non-resident taxable person, as provided upon registration. Legal name and business details Details of supplies, including invoices, credit notes, debit notes, and advances received. Summary of inward supplies, if any. Tax liability and payment details. Any adjustments to the GST payable based on amendments or corrections. тЧПGSTR 6 GSTR-6 is meant for Input Service Distributors (ISD). These are businesses or individuals that receive an input tax credit (ITC) on input services and distribute it to their various business locations. To fill out this form, an individual must provide the details below. GSTIN & legal name of the ISD. Details of input services received. Distribution of ITC to different business locations or units. Summary of ITC available, distributed, and ineligible for distribution. Any reversals of ITC. тЧПGSTR 7 This form is designed for Tax Deduction at Source (TDS) authorities. When a person or entity is required to deduct TDS, they must file GSTR-7 to report and pay the TDS amount deducted at the source. Here is the list of required details to fill out GSTR-7. Details of TDS deducted on various supplies. GSTIN and legal name of the deductee (the person or entity from whom TDS is deducted). Information about the invoices on which TDS is deducted. Amount of TDS deducted. Other relevant details required for TDS reporting. тЧПGSTR 8 The GSTR-8 form is filed by all e-commerce operators who collect tax at source under the GST rule. It reports the details of supplies made through the e-commerce platform and the amount of tax collected on these supplies. GSTIN & legal name of the e-commerce operator or tax collector. Details of supplies made through the platform, including invoices, credit notes, debit notes, and advances received. The amount of tax collected on these supplies. GSTIN and legal name of the supplier and recipient. Information about the supplies made to unregistered persons (B2C). Tax collected on behalf of the government. тЧПGSTR 9 It is filed by registered taxpayers to provide a comprehensive summary of their business transactions for the entire fiscal year. This return applies to regular taxpayers who are not under the Composition Scheme. тЧПGSTR 10 Taxable people or companies whose GST registration has been terminated or surrendered file GSTR-10. It is used to provide a summary of the taxpayer's final tax liability for the period from the start of the fiscal year until the date of cancellation. тЧПGSTR 11 GSTR-11 is filed by individuals or entities holding a Unique Identification Number (UIN) and claiming a refund of taxes paid on their purchases. It reports the details of inward supplies on which the UIN holder has paid taxes and is seeking a refund. Majorly this form includes the following details. UIN & name of the taxpayer. Details of the inward supplies on which taxes were paid. Any other relevant information required for refund processing. тЧПITC-04 ITC-04 documents the transfer of goods or capital goods to a job worker and their subsequent return. This form records the movement of goods sent to job workers for further processing, manufacturing, or other work. It is also used to document the return of these goods to the principal manufacturer. тЧПCMP-08 This form is for taxpayers who have opted for the Composition Scheme. The tax rate for businesses under the Composition Scheme is typically lower than the standard GST rates. Here, taxpayers provide summarized details of their total sales, outward supplies, and tax payable for a specific quarter. Penalty For Late GST Return Filing If a taxpayer fails to submit their GST returns by the prescribed deadline, they are liable to pay a late fee. This fee for both the Central Goods and Services Tax (CGST) and State Goods and Services Tax (SGST) is set at тВ╣ 25 for each day of delay, amounting to a total of тВ╣ 50 per day. However, this amount can reach a maximum of up to тВ╣ 5000 per Act. For persons having NIL turnover, the penalty is Rs. 20 per day both for GSTR-3B & GSTR-1. Thus Rs.40 per day penalty is there for Nil turnover return filers if they do not file the return in time. Further, late filing of IGST returns does not attract late fees under the GST law. However, the taxpayer who files their returns after the due date may also be liable to pay interest at the rate of 18% per annum. Why Choose KarrTax For Online GST Return Filing KarrTax is your one-stop solution for all GST return filing services . With a team of experienced tax professionals and a user-friendly platform, we make the process of GST return filing hassle-free and efficient. We know that staying compliant with GST deadlines is crucial. Our platform will send you timely reminders well before the filing deadlines, helping you avoid penalties. This ensures that your returns are prepared precisely and filed on time. Contact us at https://www.karrtax.in/gst-return-filings , and we will streamline your financial processes and ensure that your business operates seamlessly within the law's bounds. Frequently Asked Questions (FAQs) Can I file a GST return on my own? Yes, you can file a GST return independently, but this is not an easy procedure and requires careful consideration. ThatтАЩs why it is suggested to get help from experienced tax professionals. 2. How can I file a GST return online? Filing a GST return online involves several steps. So, Get in touch with KarrTax, and we will help you with all your requirements. 3. What are the consequences of non-compliance with GST return filing? Non-compliance with GST return filing can lead to penalties, interest charges, and even cancellation of your GST registration. 4. Can I revise a filed GST return? According to specific guidelines, there is no provision for revising GST return filing. However, corrections can be made in the subsequent return for the corresponding tax period if you have encountered any errors. 5. When are GST returns due to be filed? The due dates for filing GST returns vary depending on the return type and your turnover. 6. What are the various GST return types? There are distinct types of GST returns, such as GSTR-1 (outward supplies), GSTR-3B (summary return), GSTR-4 (composition dealer return), GSTR-9 (annual return), and more. The exact returns you need to file depend on your business type and GST registration.

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    Complete details of terms and conditions for use of our website is provided here рдЕрдЯреА рд╡ рд╢рд░реНрддреА рдЕрдЦреЗрд░рдЪреЗ рдЕрджреНрдпрддрдирд┐рддрдГ 2020-08-01 1. рдкрд░рд┐рдЪрдп рдСрдирд▓рд╛рдИрди рдЗрдВрдбрд┐рдпрд╛ рдЯреЕрдХреНрд╕ рдлрд┐рд▓рд┐рдВрдЧреНрдЬ ("рдХрдВрдкрдиреА", "рдЖрдореНрд╣реА", "рдЖрдордЪреНрдпрд╛", "рдЖрдореНрд╣рд╛рд▓рд╛") рдордзреНрдпреЗ рдЖрдкрд▓реЗ рд╕реНрд╡рд╛рдЧрдд рдЖрд╣реЗ! рдпрд╛ рд╕реЗрд╡рд╛ рдЕрдЯреА (тАЬрдЕрдЯреАтАЭ, тАЬрд╕реЗрд╡рд╛ рдЕрдЯреАтАЭ) рдСрдирд▓рд╛рдИрди рдЗрдВрдбрд┐рдпрд╛ рдЯреЕрдХреНрд╕ рдлрд╛рдИрд▓рд┐рдВрдЧреНрдЬ рджреНрд╡рд╛рд░рд╛ рд╕рдВрдЪрд╛рд▓рд┐рдд https://onlineindiataxfilings.net (рдПрдХрддреНрд░ рдХрд┐рдВрд╡рд╛ рд╡реИрдпрдХреНрддрд┐рдХрд░рд┐рддреНрдпрд╛ тАЬрд╕реЗрд╡рд╛тАЭ) рд╡рд░ рд╕реНрдерд┐рдд рдЖрдордЪреНрдпрд╛ рд╡реЗрдмрд╕рд╛рдЗрдЯрд╡рд░реАрд▓ рдЖрдкрд▓реНрдпрд╛ рд╡рд╛рдкрд░рд╛рдЪреЗ рдирд┐рдпрдорди рдХрд░рддрд╛рдд. рдЖрдордЪреЗ рдЧреЛрдкрдиреАрдпрддрд╛ рдзреЛрд░рдг рдЖрдордЪреНрдпрд╛ рдЖрдордЪреНрдпрд╛ рд╕реЗрд╡реЗрдЪреНрдпрд╛ рд╡рд╛рдкрд░рд╛рд╡рд░ рджреЗрдЦреАрд▓ рдирд┐рдпрдорди рдХрд░рддреЗ рдЖрдгрд┐ рдЖрдореНрд╣реА рдЖрдордЪреНрдпрд╛ рд╡реЗрдм рдкреГрд╖реНрдард╛рдВрдЪреНрдпрд╛ рд╡рд╛рдкрд░рд╛рдореБрд│реЗ рдирд┐рдХрд╛рд▓ рд▓рд╛рдЧрдгрд╛рд░реА рдорд╛рд╣рд┐рддреА рдЖрдореНрд╣реА рдХрд╢реА рд╕рдВрдХрд▓рд┐рдд рдХрд░рддреЛ, рд╕рдВрд░рдХреНрд╖рд┐рдд рдХрд░рддреЛ рдЖрдгрд┐ рдЙрдШрдб рдХрд░рддреЛ. рдЖрдордЪреНрдпрд╛рд╕рд╣ рдЖрдкрд▓реНрдпрд╛ рдХрд░рд╛рд░рд╛рдордзреНрдпреЗ рдпрд╛ рдЕрдЯреА рдЖрдгрд┐ рдЖрдордЪреЗ рдЧреЛрдкрдиреАрдпрддрд╛ рдзреЛрд░рдг ("рдХрд░рд╛рд░рдирд╛рдорд╛") рд╕рдорд╛рд╡рд┐рд╖реНрдЯ рдЖрд╣реЗ. рдЖрдкрдг рдХрдмреВрд▓ рдХрд░рддрд╛ рдХреА рдЖрдкрдг рдХрд░рд╛рд░ рд╡рд╛рдЪрд▓реЗ рдЖрдгрд┐ рд╕рдордЬрд▓реЗ рдЖрд╣реЗрдд рдЖрдгрд┐ рддреНрдпрд╛ рдорд░реНрдпрд╛рджреЗрдкрд░реНрдпрдВрдд рд╕рд╣рдордд рдЖрд╣рд╛рдд. рдЖрдкрдг рдХрд░рд╛рд░рдирд╛рдореНрдпрд╛рдВрд╢реА рд╕рд╣рдордд рдирд╕рд▓реНрдпрд╛рд╕ (рдХрд┐рдВрд╡рд╛ рддреНрдпрд╛рдЪреЗ рдкрд╛рд▓рди рдХрд░реВ рд╢рдХрдд рдирд╛рд╣реА) рддрд░ рдЖрдкрдг рд╕реЗрд╡рд╛ рд╡рд╛рдкрд░реВ рдирдпреЗрдд, рдкрд░рдВрддреБ рдХреГрдкрдпрд╛ рдЖрдореНрд╣рд╛рд▓рд╛ рдСрдирд▓рд╛рдИрдирдбрд╛рдЗрдиреНрдЯрд╛рдПрдХреНрд╕рдлрд┐рд▓рд┐рдВрдЧреНрдЬ @ gmail.com рд╡рд░ рдИрдореЗрд▓ рдХрд░реБрди рдХрд│рд╡рд╛ рдЬреЗрдгреЗрдХрд░реВрди рдЖрдореНрд╣реА рддреЛрдбрдЧрд╛ рдХрд╛рдврдгреНрдпрд╛рдЪрд╛ рдкреНрд░рдпрддреНрди рдХрд░реВ. рдпрд╛ рдЕрдЯреА рд╕рд░реНрд╡ рдЕрднреНрдпрд╛рдЧрддрд╛рдВрдирд╛, рд╡рд╛рдкрд░рдХрд░реНрддреНрдпрд╛рдВрд╕рд╛рдареА рдЖрдгрд┐ рд╕реЗрд╡реЗрдд рдкреНрд░рд╡реЗрд╢ рдХрд░реВ рдЗрдЪреНрдЫрд┐рдгрд╛рд░реНрдпрд╛ рдХрд┐рдВрд╡рд╛ рдЗрддрд░рд╛рдВрдирд╛ рд▓рд╛рдЧреВ рдЖрд╣реЗрдд. 2. рд╕рдВрдкреНрд░реЗрд╖рдгреЗ рдЖрдордЪреА рд╕реЗрд╡рд╛ рд╡рд╛рдкрд░реБрди рдЖрдкрдг рд╡реГрддреНрддрдкрддреНрд░реЗ, рд╡рд┐рдкрдгрди рдХрд┐рдВрд╡рд╛ рдЬрд╛рд╣рд┐рд░рд╛рдд рд╕рд╛рд╣рд┐рддреНрдп рдЖрдгрд┐ рдЖрдореНрд╣реА рдкрд╛рдард╡реВ рд╢рдХреВ рдЕрд╢рд╛ рдЕрдиреНрдп рдорд╛рд╣рд┐рддреАрдЪреА рд╕рджрд╕реНрдпрддрд╛ рдШреЗрдгреНрдпрд╛рд╕ рдЖрдкрдг рд╕рд╣рдорддреА рджреЗрддрд╛. рддрдерд╛рдкрд┐, рдЖрдкрдг рдЖрдордЪреНрдпрд╛рдХрдбреВрди рдпрд╛рдкреИрдХреА рдХреЛрдгрддреАрд╣реА рдХрд┐рдВрд╡рд╛ рд╕рд░реНрд╡ рд╕рдВрдкреНрд░реЗрд╖рдг рд░рджреНрдж рдХрд░рдгреЗ рд░рджреНрдж рдХрд░рд╛ рджреБрд╡реНрдпрд╛рдЪреЗ рдЕрдиреБрд╕рд░рдг рдХрд░реВрди рдХрд┐рдВрд╡рд╛ рдСрдирд▓рд╛рдИрдирдЗрдВрдбреАрдЯрд╛рдПрдХреНрд╕рдлрд╛рдИрд▓рд┐рдВрдЧреНрдЬ@gmail.com рд╡рд░ рдИрдореЗрд▓ рдХрд░реВрди рдирд┐рд╡рдб рд░рджреНрдж рдХрд░реВ рд╢рдХрддрд╛. 3. рдЦрд░реЗрджреА рд╕реЗрд╡реЗрджреНрд╡рд╛рд░реЗ (тАЬрдЦрд░реЗрджреАтАЭ) рдЙрдкрд▓рдмреНрдз рдХрд░реБрди рджреЗрдгреНрдпрд╛рдд рдЖрд▓реЗрд▓реА рдХреЛрдгрддреАрд╣реА рд╕реЗрд╡рд╛ рдЦрд░реЗрджреА рдХрд░рд╛рд╡рдпрд╛рдЪреА рдЕрд╕рд▓реНрдпрд╛рд╕ рдЖрдкрдгрд╛рд╕ рдЖрдкрд▓реНрдпрд╛ рдХреНрд░реЗрдбрд┐рдЯрд╢реА рдХрд┐рдВрд╡рд╛ рдбреЗрдмрд┐рдЯ рдХрд╛рд░реНрдб рдХреНрд░рдорд╛рдВрдХрд╛рд╕рд╣, рдЖрдкрд▓реНрдпрд╛ рдХрд╛рд░реНрдбрд╛рдЪреА рдореБрджрдд рд╕рдВрдкрдгреНрдпрд╛рдЪреА рддрд╛рд░реАрдЦ, рдЖрдкрд▓реНрдпрд╛рд╕рд╣ рдЖрдкрд▓реНрдпрд╛ рдЦрд░реЗрджреАрд╢реА рд╕рдВрдмрдВрдзрд┐рдд рдХрд╛рд╣реА рдорд╛рд╣рд┐рддреА рдкреБрд░рд╡рд┐рдгреНрдпрд╛рд╕ рд╕рд╛рдВрдЧрд┐рддрд▓реЗ рдЬрд╛рдИрд▓. рдмрд┐рд▓рд┐рдВрдЧ рдкрддреНрддрд╛ рдЖрдгрд┐ рдЖрдкрд▓реА рд╡рд╣рди рдорд╛рд╣рд┐рддреА. рдЖрдкрдг рддреНрдпрд╛рдЪреЗ рдкреНрд░рддрд┐рдирд┐рдзрд┐рддреНрд╡ рдХрд░рддрд╛ рдЖрдгрд┐ рд╣рдореА рджреЗрддрд╛ рдХреА: (i) рдХреЛрдгрддреНрдпрд╛рд╣реА рдЦрд░реЗрджреАрд╕рдВрджрд░реНрднрд╛рдд рдХреЛрдгрддреЗрд╣реА рдХрд╛рд░реНрдб (рд░реНрд╕) рдХрд┐рдВрд╡рд╛ рдЗрддрд░ рджреЗрдп рджреНрдпрд╛рдпрдЪреА рдкрджреНрдзрдд рд╡рд╛рдкрд░рдгреНрдпрд╛рдЪрд╛ рдЖрдкрд▓реНрдпрд╛рд▓рд╛ рдХрд╛рдпрджреЗрд╢реАрд░ рдЕрдзрд┐рдХрд╛рд░ рдЖрд╣реЗ; рдЖрдгрд┐ рддреА (ii) рдЖрдкрдг рдЖрдореНрд╣рд╛рд▓рд╛ рдкреБрд░рд╡рд┐рд▓реЗрд▓реА рдорд╛рд╣рд┐рддреА рд╕рддреНрдп, рдпреЛрдЧреНрдп рдЖрдгрд┐ рдкреВрд░реНрдг рдЖрд╣реЗ. рдЖрдореНрд╣реА рджреЗрдп рд╕реБрд▓рдн рдХрд░рдгреНрдпрд╛рдЪреНрдпрд╛ рдЙрджреНрджреЗрд╢рд╛рдиреЗ рдЖрдгрд┐ рдЦрд░реЗрджреА рдкреВрд░реНрдг рдХрд░рдгреНрдпрд╛рд╕рд╛рдареА рддреГрддреАрдп рдкрдХреНрд╖рд╛рдЪреНрдпрд╛ рд╕реЗрд╡рд╛рдВрдЪрд╛ рд╡рд╛рдкрд░ рдХрд░реВ рд╢рдХрддреЛ. рдЖрдкрд▓реА рдорд╛рд╣рд┐рддреА рд╕рдмрдорд┐рдЯ рдХрд░реВрди, рдЖрдкрдг рдЖрдореНрд╣рд╛рд▓рд╛ рдЖрдордЪреНрдпрд╛ рдЧреЛрдкрдиреАрдпрддрд╛ рдзреЛрд░рдгрд╛рдЪреНрдпрд╛ рдЕрдзреАрди рдЕрд╕рд▓реЗрд▓реНрдпрд╛ рддреГрддреАрдп рдкрдХреНрд╖рд╛рдВрдирд╛ рдорд╛рд╣рд┐рддреА рдкреНрд░рджрд╛рди рдХрд░рдгреНрдпрд╛рдЪреЗ рдЕрдзрд┐рдХрд╛рд░ рдордВрдЬреВрд░ рдХрд░рддрд╛. рд╕реЗрд╡рд╛ рдЙрдкрд▓рдмреНрдзрддрд╛, рд╕реЗрд╡реЗрдЪреНрдпрд╛ рд╡рд░реНрдгрдирд╛рдд рдХрд┐рдВрд╡рд╛ рдХрд┐рдВрдорддреАрддреАрд▓ рддреНрд░реБрдЯреА, рдЖрдкрд▓реНрдпрд╛ рдСрд░реНрдбрд░рдордзреАрд▓ рддреНрд░реБрдЯреА рдХрд┐рдВрд╡рд╛ рдЗрддрд░ рдХрд╛рд░рдгрд╛рдВрд╕рд╣: рдпрд╛ рдХрд╛рд░рдгрд╛рд╕реНрддрд╡ рдЖрдореНрд╣реА рдХреЗрд╡рд│ рдЖрдкрд▓реНрдпрд╛ рдорд╛рдЧрдгреАрд╕ рдХрдзреАрд╣реА рдирдХрд╛рд░рдгреНрдпрд╛рдЪрд╛ рдХрд┐рдВрд╡рд╛ рд░рджреНрдж рдХрд░рдгреНрдпрд╛рдЪрд╛ рдЕрдзрд┐рдХрд╛рд░ рд░рд╛рдЦреВрди рдареЗрд╡рддреЛ. рдлрд╕рд╡рдгреВрдХ рдХрд┐рдВрд╡рд╛ рдЕрдирдзрд┐рдХреГрдд рдХрд┐рдВрд╡рд╛ рдмреЗрдХрд╛рдпрджреЗрд╢реАрд░ рд╡реНрдпрд╡рд╣рд╛рд░рд╛рдЪрд╛ рд╕рдВрд╢рдп рдЕрд╕рд▓реНрдпрд╛рд╕ рдЖрдореНрд╣реА рдЖрдкрд▓реА рдорд╛рдЧрдгреА рдирд╛рдХрд╛рд░рдгреНрдпрд╛рдЪрд╛ рдХрд┐рдВрд╡рд╛ рд░рджреНрдж рдХрд░рдгреНрдпрд╛рдЪрд╛ рдЕрдзрд┐рдХрд╛рд░ рд░рд╛рдЦреВрди рдареЗрд╡рддреЛ. Con. рд╕реНрдкрд░реНрдзрд╛, рд╕реНрд╡реАрдкрдЯреЗрдХреНрд╕ рдЖрдгрд┐ рдЬрд╛рд╣рд┐рд░рд╛рддреА рд╕реЗрд╡реЗрджреНрд╡рд╛рд░реЗ рдЙрдкрд▓рдмреНрдз рдХреЗрд▓реЗрд▓реНрдпрд╛ рдХреЛрдгрддреНрдпрд╛рд╣реА рд╕реНрдкрд░реНрдзрд╛, рд╕реНрд╡реАрдкрдЯреЗрдХреНрд╕ рдХрд┐рдВрд╡рд╛ рдЗрддрд░ рдЬрд╛рд╣рд┐рд░рд╛рддреА (рдПрдХрддреНрд░рд┐рддрдкрдгреЗ тАЬрдкреНрд░рдЪрд╛рд░тАЭ) рдпрд╛ рдирд┐рдпрдорд╛рдВрдЪреНрдпрд╛ рдЕрдЯреАрдВрджреНрд╡рд╛рд░реЗ рд╕рдВрдЪрд╛рд▓рд┐рдд рдХреЗрд▓реНрдпрд╛ рдЬрд╛рдК рд╢рдХрддрд╛рдд рдЬреЗ рдпрд╛ рд╕реЗрд╡рд╛ рдЕрдЯреАрдВрдкреЗрдХреНрд╖рд╛ рд╡реЗрдЧрд│реНрдпрд╛ рдЖрд╣реЗрдд. рдЖрдкрдг рдХреЛрдгрддреНрдпрд╛рд╣реА рдЬрд╛рд╣рд┐рд░рд╛рддреАрдВрдордзреНрдпреЗ рднрд╛рдЧ рдШреЗрддрд▓реНрдпрд╛рд╕ рдХреГрдкрдпрд╛ рд▓рд╛рдЧреВ рдЕрд╕рд▓реЗрд▓реНрдпрд╛ рдирд┐рдпрдорд╛рдВрдЪреЗ рддрд╕реЗрдЪ рдЖрдордЪреНрдпрд╛ рдЧреЛрдкрдиреАрдпрддрд╛ рдзреЛрд░рдгрд╛рдЪреЗ рдкреБрдирд░рд╛рд╡рд▓реЛрдХрди рдХрд░рд╛. рдкрджреЛрдиреНрдирддреАрд╕рд╛рдареА рдирд┐рдпрдо рдпрд╛ рд╕реЗрд╡рд╛ рдЕрдЯреАрдВрд╕рд╣ рд╕рдВрдШрд░реНрд╖ рдХрд░рдд рдЕрд╕рд▓реНрдпрд╛рд╕, рдкреНрд░рдЪрд╛рд░ рдирд┐рдпрдо рд▓рд╛рдЧреВ рд╣реЛрддреАрд▓. 5. рдкрд░рддрд╛рд╡рд╛ рдЖрдореНрд╣реА рдХрд░рд╛рд░рд╛рдЪреНрдпрд╛ рдореВрд│ рдЦрд░реЗрджреАрдЪреНрдпрд╛ 7 рджрд┐рд╡рд╕рд╛рдВрдЪреНрдпрд╛ рдЖрдд рдХрд░рд╛рд░рд╛рд╕рд╛рдареА рдкрд░рддрд╛рд╡рд╛ рдЬрд╛рд░реА рдХрд░рддреЛ. рддрдерд╛рдкрд┐, рдЖрдордЪреНрдпрд╛ рд╕рдВрд╕рд╛рдзрдирд╛рдВрдЪреНрдпрд╛ рд╡рд╛рдкрд░рд╛рдореБрд│реЗ резреж% @ рд░рджреНрдж рдлреА рд╡рдЬрд╛ рдХреЗрд▓реА рдЬрд╛рдИрд▓ (рддрд╕реЗрдЪ рд╢рд╛рд╕рдХреАрдп рдХрд░ рдЗ. рдЖрдореНрд╣реА рджреЗрдп рджрд┐рд▓реЗрд▓реА рдЕрд╕рд▓реНрдпрд╛рд╕.) 6. рд╕рд╛рдордЧреНрд░реА рдЖрдордЪреА рд╕реЗрд╡рд╛ рдЖрдкрд▓реНрдпрд╛рд▓рд╛ рдкреЛрд╕реНрдЯ, рджреБрд╡рд╛, рд╕реНрдЯреЛрдЕрд░, рд╕рд╛рдорд╛рдпрд┐рдХ рдХрд░рдгреЗ рдЖрдгрд┐ рдЕрдиреНрдпрдерд╛ рд╡рд┐рд╢рд┐рд╖реНрдЯ рдорд╛рд╣рд┐рддреА, рдордЬрдХреВрд░, рдЧреНрд░рд╛рдлрд┐рдХреНрд╕, рд╡реНрд╣рд┐рдбрд┐рдУ рдХрд┐рдВрд╡рд╛ рдЕрдиреНрдп рд╕рд╛рдордЧреНрд░реА ("рд╕рд╛рдордЧреНрд░реА") рдЙрдкрд▓рдмреНрдз рдХрд░рдгреНрдпрд╛рд╕ рдЕрдиреБрдорддреА рджреЗрддреЗ. рдЖрдкрдг рдХрд╛рдпрджреЗрд╢реАрд░рдкрдгрд╛, рд╡рд┐рд╢реНрд╡рд╕рдиреАрдпрддрд╛ рдЖрдгрд┐ рдпреЛрдЧреНрдпрддреЗрд╕рд╣ рдЖрдкрдг рд╕реЗрд╡реЗрд╡рд░ рдХрд┐рдВрд╡рд╛ рддреНрдпрд╛рджреНрд╡рд╛рд░реЗ рдкреЛрд╕реНрдЯ рдХреЗрд▓реЗрд▓реНрдпрд╛ рд╕рд╛рдордЧреНрд░реАрд╕рд╛рдареА рдЖрдкрдг рдЬрдмрд╛рдмрджрд╛рд░ рдЖрд╣рд╛рдд. рд╕реЗрд╡реЗрд╡рд░ рдХрд┐рдВрд╡рд╛ рддреНрдпрд╛рджреНрд╡рд╛рд░реЗ рд╕рд╛рдордЧреНрд░реА рдкреЛрд╕реНрдЯ рдХрд░реВрди, рдЖрдкрдг рдЕрд╕реЗ рдкреНрд░рддрд┐рдирд┐рдзрд┐рддреНрд╡ рдХрд░рддрд╛ рдЖрдгрд┐ рд╣рдореА рджреЗрддрд╛ рдХреА: (i) рд╕рд╛рдордЧреНрд░реА рдЖрдкрд▓реА рдЖрд╣реЗ (рдЖрдкрд▓реНрдпрд╛ рдорд╛рд▓рдХреАрдЪреА рдЖрд╣реЗ) рдЖрдгрд┐ / рдХрд┐рдВрд╡рд╛ рдЖрдкрд▓реНрдпрд╛рд▓рд╛ рддреНрдпрд╛ рд╡рд╛рдкрд░рдгреНрдпрд╛рдЪрд╛ рдЕрдзрд┐рдХрд╛рд░ рдЖрд╣реЗ рдЖрдгрд┐ рдЖрдореНрд╣рд╛рд▓рд╛ рдпрд╛ рдЕрдЯреАрдВрдордзреНрдпреЗ рдкреНрд░рджрд╛рди рдХреЗрд▓реЗрд▓реНрдпрд╛ рдЕрдзрд┐рдХрд╛рд░ рдЖрдгрд┐ рдкрд░рд╡рд╛рдирд╛ рдордВрдЬреВрд░ рдХрд░рдгреНрдпрд╛рдЪрд╛ рдЕрдзрд┐рдХрд╛рд░ рдЖрд╣реЗ. рдЖрдгрд┐ (ii) рд╕реЗрд╡реЗрджреНрд╡рд╛рд░реЗ рдХрд┐рдВрд╡рд╛ рддреНрдпрд╛рджреНрд╡рд╛рд░реЗ рдЖрдкрд▓реА рд╕рд╛рдордЧреНрд░реА рдкреЛрд╕реНрдЯ рдХреЗрд▓реНрдпрд╛рдиреЗ рдЧреЛрдкрдиреАрдпрддрд╛ рдЕрдзрд┐рдХрд╛рд░, рдкреНрд░рд╕рд┐рджреНрдзреА рдЕрдзрд┐рдХрд╛рд░, рдХреЙрдкреАрд░рд╛рдЗрдЯреНрд╕, рдХрд░рд╛рд░рд╛рдЪреЗ рд╣рдХреНрдХ рдХрд┐рдВрд╡рд╛ рдХреЛрдгрддреНрдпрд╛рд╣реА рд╡реНрдпрдХреНрддреАрдЪреЗ рдХрд┐рдВрд╡рд╛ рдЕрд╕реНрддрд┐рддреНрд╡рд╛рдЪреЗ рдЕрдиреНрдп рдХреЛрдгрддреНрдпрд╛рд╣реА рдЕрдзрд┐рдХрд╛рд░рд╛рдВрдЪреЗ рдЙрд▓реНрд▓рдВрдШрди рд╣реЛрдд рдирд╛рд╣реА. рдЖрдордЪреНрдпрд╛рдХрдбреЗ рдХреЙрдкреАрд░рд╛рдЗрдЯрдЪреЗ рдЙрд▓реНрд▓рдВрдШрди рдХрд░рдгрд╛рд░реЗ рдЖрдврд│рд▓реНрдпрд╛рд╕ рдХреЛрдгрд╛рдЪреЗ рдЦрд╛рддреЗ рд╕рдВрдкреБрд╖реНрдЯрд╛рдд рдЖрдгрдгреНрдпрд╛рдЪрд╛ рдЕрдзрд┐рдХрд╛рд░ рдЖрдордЪреНрдпрд╛рдХрдбреЗ рдЖрд╣реЗ. рдЖрдкрдг рд╕реЗрд╡реЗрд╡рд░ рдХрд┐рдВрд╡рд╛ рдорд╛рд░реНрдЧреЗ рд╕рдмрдорд┐рдЯ рдХреЗрд▓реЗрд▓реНрдпрд╛, рдкреЛрд╕реНрдЯ рдХреЗрд▓реЗрд▓реНрдпрд╛ рдХрд┐рдВрд╡рд╛ рдкреНрд░рджрд░реНрд╢рд┐рдд рдХреЗрд▓реЗрд▓реНрдпрд╛ рдХреЛрдгрддреНрдпрд╛рд╣реА рд╕рд╛рдордЧреНрд░реАрд╡рд░ рдЖрдкрд▓реЗ рд╕рд░реНрд╡ рдЖрдгрд┐ рд╕рд░реНрд╡ рд╣рдХреНрдХ рд░рд╛рдЦреВрди рдареЗрд╡рддрд╛ рдЖрдгрд┐ рддреНрдпрд╛ рд╣рдХреНрдХрд╛рдВрдЪреЗ рд╕рдВрд░рдХреНрд╖рдг рдХрд░рдгреНрдпрд╛рд╕ рдЖрдкрдг рдЬрдмрд╛рдмрджрд╛рд░ рдЖрд╣рд╛рдд. рдЖрдореНрд╣реА рдХреЛрдгрддреАрд╣реА рдЬрдмрд╛рдмрджрд╛рд░реА рдШреЗрдд рдирд╛рд╣реА рдЖрдгрд┐ рдЖрдкрдг рдХрд┐рдВрд╡рд╛ рд╕реЗрд╡реЗрд╡рд░ рдХрд┐рдВрд╡рд╛ рддреНрдпрд╛рдВрдЪреНрдпрд╛ рдорд╛рдзреНрдпрдорд╛рддреВрди рдХреЛрдгрддреНрдпрд╛рд╣реА рддреГрддреАрдп рдкрдХреНрд╖рд╛рдЪреНрдпрд╛ рдкреЛрд╕реНрдЯрд╕рд╛рдареА рдХреЛрдгрддреАрд╣реА рдЬрдмрд╛рдмрджрд╛рд░реА рдШреЗрдд рдирд╛рд╣реА. рддрдерд╛рдкрд┐, рд╕реЗрд╡реЗрдЪрд╛ рд╡рд╛рдкрд░ рдХрд░реБрди рд╕рд╛рдордЧреНрд░реА рдкреЛрд╕реНрдЯ рдХрд░реВрди рдЖрдкрдг рдЖрдореНрд╣рд╛рд▓рд╛ рд╕реЗрд╡реЗрд╡рд░ рдЖрдгрд┐ рддреНрдпрд╛рджреНрд╡рд╛рд░реЗ рдЕрд╢реА рд╕рд╛рдордЧреНрд░реА рд╡рд╛рдкрд░рдгреНрдпрд╛рд╕, рд╕реБрдзрд╛рд░рд┐рдд рдХрд░рдгреНрдпрд╛рд╕рд╛рдареА, рд╕рд╛рд░реНрд╡рдЬрдирд┐рдХрд░рд┐рддреНрдпрд╛ рд╕рд╛рджрд░ рдХрд░рдгреНрдпрд╛рд╕, рд╕рд╛рд░реНрд╡рдЬрдирд┐рдХрдкрдгреЗ рдкреНрд░рджрд░реНрд╢рд┐рдд рдХрд░рдгреНрдпрд╛рд╕, рдкреБрдирд░реБрддреНрдкрд╛рджрд┐рдд рдХрд░рдгреНрдпрд╛рд╕рд╛рдареА рдЖрдгрд┐ рд╡рд┐рддрд░рд┐рдд рдХрд░рдгреНрдпрд╛рдЪрд╛ рдЕрдзрд┐рдХрд╛рд░ рдЖрдгрд┐ рдкрд░рд╡рд╛рдирд╛ рдордВрдЬреВрд░ рдХрд░рддрд╛. рдЖрдкрдг рд╕рд╣рдорддреА рджреЗрддрд╛ рдХреА рдпрд╛ рдкрд░рд╡рд╛рдиреНрдпрд╛рдордзреНрдпреЗ рдЖрдкрд▓реА рд╕рд╛рдордЧреНрд░реА рд╕реЗрд╡рд╛рдВрдЪреНрдпрд╛ рдЗрддрд░ рд╡рд╛рдкрд░рдХрд░реНрддреНрдпрд╛рдВрд╕рд╛рдареА рдЙрдкрд▓рдмреНрдз рдХрд░реБрди рджреЗрдгреНрдпрд╛рдЪрд╛ рдЕрдзрд┐рдХрд╛рд░ рдЖрд╣реЗ, рдЬреЛ рдпрд╛ рдЕрдЯреАрдВрдЪреНрдпрд╛ рдЕрдзреАрди рдЕрд╕рд▓реЗрд▓реА рдЖрдкрд▓реА рд╕рд╛рдордЧреНрд░реА рд╡рд╛рдкрд░реВ рд╢рдХреЗрд▓. рдСрдирд▓рд╛рдИрди рдЗрдВрдбрд┐рдпрд╛ рдЯреЕрдХреНрд╕ рдлрд╛рдИрд▓рд┐рдВрдЧреНрдЬрдЪрд╛ рдЕрдзрд┐рдХрд╛рд░ рдЖрд╣реЗ рдкрд░рдВрддреБ рд╡рд╛рдкрд░рдХрд░реНрддреНрдпрд╛рдВрдиреА рдкреНрд░рджрд╛рди рдХреЗрд▓реЗрд▓реНрдпрд╛ рд╕рд░реНрд╡ рд╕рд╛рдордЧреНрд░реАрдЪреЗ рдкрд░реАрдХреНрд╖рдг рдХрд░рдгреЗ рдЖрдгрд┐ рд╕рдВрдкрд╛рджрд┐рдд рдХрд░рдгреЗ рд╣реЗ рддреНрдпрд╛рдЪреЗ рдХрд░реНрддрд╡реНрдп рдирд╛рд╣реА. рдпрд╛рд╡реНрдпрддрд┐рд░рд┐рдХреНрдд, рдпрд╛ рд╕реЗрд╡реЗрд╡рд░ рдХрд┐рдВрд╡рд╛ рддреНрдпрд╛рджреНрд╡рд╛рд░реЗ рдорд┐рд│рдгрд╛рд░реА рд╕рд╛рдордЧреНрд░реА рд╣реА рдСрдирд▓рд╛рдИрди рдЗрдВрдбрд┐рдпрд╛ рдЯреЕрдХреНрд╕ рдлрд╛рдИрд▓рд┐рдВрдЧреНрдЬрдЪреА рдкрд░рд╡рд╛рдирдЧреА рдЖрд╣реЗ рдХрд┐рдВрд╡рд╛ рдкрд░рд╡рд╛рдирдЧреАрд╕рд╣ рд╡рд╛рдкрд░рд▓реА рдЬрд╛рдд рдЖрд╣реЗ. рдЖрдкрдг рдЖрдордЪреНрдпрд╛рдХрдбреВрди рд╕реНрдкрд╖реНрдЯ рдЖрдЧрд╛рдК рд▓реЗрдЦреА рдкрд░рд╡рд╛рдирдЧреАрд╢рд┐рд╡рд╛рдп рд╡реНрдпрд╛рд╡рд╕рд╛рдпрд┐рдХ рдЙрджреНрджреЗрд╢рд╛рдиреЗ рдХрд┐рдВрд╡рд╛ рд╡реИрдпрдХреНрддрд┐рдХ рд▓рд╛рднрд╛рд╕рд╛рдареА рд╕рдВрдкреВрд░реНрдг рдХрд┐рдВрд╡рд╛ рдХрд╛рд╣реА рдкреНрд░рдорд╛рдгрд╛рдд, рд╕рд╛рдордЧреНрд░реА рд╡рд┐рддрд░рд┐рдд, рд╕реБрдзрд╛рд░рд┐рдд, рд╕рдВрдкреНрд░реЗрд╖рдг, рдкреБрдиреНрд╣рд╛ рд╡рд╛рдкрд░, рдбрд╛рдЙрдирд▓реЛрдб, рдкреБрдиреНрд╣рд╛ рдкреЛрд╕реНрдЯ рдХрд░рдгреЗ, рдХреЙрдкреА рдХрд░рдгреЗ рдХрд┐рдВрд╡рд╛ рд╡рд╛рдкрд░реВ рд╢рдХрдд рдирд╛рд╣реА. 7. рдирд┐рд╖рд┐рджреНрдз рдЙрдкрдпреЛрдЧ рдЖрдкрдг рдХреЗрд╡рд│ рдХрд╛рдпрджреЗрд╢реАрд░ рд╣реЗрддреВрдВрд╕рд╛рдареА рдЖрдгрд┐ рдЕрдЯреАрдВрдиреБрд╕рд╛рд░ рд╕реЗрд╡рд╛ рд╡рд╛рдкрд░реВ рд╢рдХрддрд╛. рдЖрдкрдг рд╕реЗрд╡рд╛ рди рд╡рд╛рдкрд░рдгреНрдпрд╛рд╕ рд╕рд╣рдордд рдЖрд╣рд╛рддрдГ 0.1. рдХреЛрдгрддреНрдпрд╛рд╣реА рд▓рд╛рдЧреВ рдЕрд╕рд▓реЗрд▓реНрдпрд╛ рд░рд╛рд╖реНрдЯреНрд░реАрдп рдХрд┐рдВрд╡рд╛ рдЖрдВрддрд░рд░рд╛рд╖реНрдЯреНрд░реАрдп рдХрд╛рдпрджреНрдпрд╛рдЪреЗ рдХрд┐рдВрд╡рд╛ рдирд┐рдпрдорд╛рдВрдЪреЗ рдЙрд▓реНрд▓рдВрдШрди рдХрд░рдгрд╛рд░реЗ рдХреЛрдгрддреНрдпрд╛рд╣реА рдкреНрд░рдХрд╛рд░реЗ. 0.2. рдЕрдпреЛрдЧреНрдп рд╕рд╛рдордЧреНрд░реАрд╡рд░ рдХрд┐рдВрд╡рд╛ рдЕрдиреНрдпрдерд╛ рдЙрдШрдб рдХрд░реВрди рдХреЛрдгрддреНрдпрд╛рд╣реА рдкреНрд░рдХрд╛рд░реЗ рдЕрд▓реНрдкрд╡рдпреАрди рдореБрд▓рд╛рдВрдЪреЗ рд╢реЛрд╖рдг рдХрд░рдгреЗ, рд╣рд╛рдиреА рдкреЛрд╣реЛрдЪрд╡рд┐рдгреЗ рдХрд┐рдВрд╡рд╛ рддреНрдпрд╛рдВрдЪреЗ рд╢реЛрд╖рдг рдХрд░рдгреНрдпрд╛рдЪрд╛ рдХрд┐рдВрд╡рд╛ рдиреБрдХрд╕рд╛рди рдХрд░рдгреНрдпрд╛рдЪрд╛ рдкреНрд░рдпрддреНрди рдХрд░рдгреЗ. 0.3. рдХреЛрдгрддреАрд╣реА тАЬрдЬрдВрдХ рдореЗрд▓тАЭ, тАЬрдЪреЗрди рд▓реЗрдЯрд░,тАЭ тАЬрд╕реНрдкреЕрдотАЭ рдХрд┐рдВрд╡рд╛ рдЗрддрд░ рддрддреНрд╕рдо рд╡рд┐рдирдВрддреНрдпрд╛рдВрд╕рд╣ рдХреЛрдгрддреАрд╣реА рдЬрд╛рд╣рд┐рд░рд╛рдд рдХрд┐рдВрд╡рд╛ рдкреНрд░рдЪрд╛рд░рд╛рддреНрдордХ рд╕рд╛рдордЧреНрд░реА рдкрд╛рдард╡рд┐рдгреЗ рдХрд┐рдВрд╡рд╛ рдкрд╛рдард╡рд┐рдгреЗ. 0.4. рдХрдВрдкрдиреАрдЪреА рддреЛрддрдпрд╛рдЧрд┐рд░реА рдХрд░рдгреЗ рдХрд┐рдВрд╡рд╛ рдХрдВрдкрдиреА, рдПрдЦрд╛рджреА рдХрдВрдкрдиреА рдХрд░реНрдордЪрд╛рд░реА, рджреБрд╕рд░рд╛ рд╡рд╛рдкрд░рдХрд░реНрддрд╛ рдХрд┐рдВрд╡рд╛ рдЗрддрд░ рдХреЛрдгрддреАрд╣реА рд╡реНрдпрдХреНрддреА рдХрд┐рдВрд╡рд╛ рдЕрд╕реНрддрд┐рддреНрд╡ рддреЛрддрдпрд╛рдЧрд┐рд░реА рдХрд░рдгреНрдпрд╛рдЪрд╛ рдкреНрд░рдпрддреНрди рдХрд░рдгреЗ. 0.5. рдЗрддрд░рд╛рдВрдЪреНрдпрд╛ рд╣рдХреНрдХрд╛рдВрдЪреЗ рдЙрд▓реНрд▓рдВрдШрди рдХрд░рдгрд╛рд░реЗ рдХрд┐рдВрд╡рд╛ рдХреЛрдгрддреНрдпрд╛рд╣реА рдкреНрд░рдХрд╛рд░реЗ рдмреЗрдХрд╛рдпрджреЗрд╢реАрд░, рдзреЛрдХрд╛рджрд╛рдпрдХ, рдлрд╕рд╡реНрдпрд╛ рдХрд┐рдВрд╡рд╛ рд╣рд╛рдирд┐рдХрд╛рд░рдХ рдХрд┐рдВрд╡рд╛ рдХреЛрдгрддреНрдпрд╛рд╣реА рдмреЗрдХрд╛рдпрджреЗрд╢реАрд░, рдмреЗрдХрд╛рдпрджреЗрд╢реАрд░, рдлрд╕рд╡реНрдпрд╛ рдХрд┐рдВрд╡рд╛ рд╣рд╛рдирд┐рдХрд╛рд░рдХ рд╣реЗрддреВрдиреЗ рдХрд┐рдВрд╡рд╛ рдХреНрд░рд┐рдпрд╛рдХрд▓рд╛рдкрд╛рд╢реА рд╕рдВрдмрдВрдзрд┐рдд рдЖрд╣реЗ. 0.6. рдХреЛрдгрд╛рдЪреНрдпрд╛рд╣реА рд╡рд╛рдкрд░рд╛рдЪрд╛ рдХрд┐рдВрд╡рд╛ рд╕реЗрд╡реЗрдЪрд╛ рдЖрдирдВрдж рдкреНрд░рддрд┐рдмрдВрдзрд┐рдд рдХрд░рдгрд╛рд░рд╛ рдХрд┐рдВрд╡рд╛ рд░реЛрдЦрдгрд╛рд░рд╛ рдХрд┐рдВрд╡рд╛ рдЗрддрд░ рдХреЛрдгрддреНрдпрд╛рд╣реА рдЖрдЪрд░рдгрд╛рдордзреНрдпреЗ рд╡реНрдпрд╕реНрдд рд░рд╛рд╣рдгреЗ рдХрд┐рдВрд╡рд╛ рдЖрдордЪреНрдпрд╛рджреНрд╡рд╛рд░реЗ рдирд┐рд╢реНрдЪрд┐рдд рдХреЗрд▓реНрдпрд╛рдиреБрд╕рд╛рд░ рдХрдВрдкрдиреА рдХрд┐рдВрд╡рд╛ рд╕реЗрд╡реЗрдЪреНрдпрд╛ рд╡рд╛рдкрд░рдХрд░реНрддреНрдпрд╛рдВрдирд╛ рд╣рд╛рдиреА рдкреЛрд╣рдЪрд╡реВ рд╢рдХрддреЗ рдХрд┐рдВрд╡рд╛ рддреНрдпрд╛рдВрдЪреНрдпрд╛рд╡рд░ рд╣рд╛рдиреА рдкреЛрд╣реЛрдЪрд╡реВ рд╢рдХрддреЗ рдХрд┐рдВрд╡рд╛ рддреНрдпрд╛рдВрдЪреЗ рдЙрддреНрддрд░рджрд╛рдпрд┐рддреНрд╡ рдЙрдШрдбрдХреАрд╕ рдЖрдгрддреЗ. рдпрд╛рд╡реНрдпрддрд┐рд░рд┐рдХреНрдд, рдЖрдкрдг рдпрд╛рд╡рд░ рд╕рд╣рдордд рдирд╛рд╣реА: 0.1. рд╕реЗрд╡реЗрджреНрд╡рд╛рд░реЗ рд░реАрдЕрд▓ рдЯрд╛рдИрдо рдХрд╛рд░реНрдпрд╛рдд рд╡реНрдпрд╕реНрдд рд░рд╛рд╣рдгреНрдпрд╛рдЪреНрдпрд╛ рддреНрдпрд╛рдВрдЪреНрдпрд╛ рдХреНрд╖рдорддреЗрд╕рд╣ рд╕реЗрд╡реЗрд▓рд╛ рдЕрдХреНрд╖рдо рдХрд░рд╛, рдУрд╡реНрд╣рд░рдмрд░реНрдбреЗрди рдХрд░рдгреЗ, рдиреБрдХрд╕рд╛рди рдХрд░рдгреЗ рдХрд┐рдВрд╡рд╛ рдЕрд╢рдХреНрдд рдХрд░рдгреЗ рдХрд┐рдВрд╡рд╛ рд╕реЗрд╡реЗрдЪреНрдпрд╛ рдЗрддрд░ рдХреЛрдгрддреНрдпрд╛рд╣реА рдкрдХреНрд╖рд╛рдЪреНрдпрд╛ рд╕реЗрд╡реЗрдЪреНрдпрд╛ рд╡рд╛рдкрд░рд╛рдордзреНрдпреЗ рд╡реНрдпрддреНрдпрдп рдЖрдгреВ рд╢рдХреЗрд▓ рдЕрд╢рд╛ рдХреЛрдгрддреНрдпрд╛рд╣реА рдкреНрд░рдХрд╛рд░реЗ рд╕реЗрд╡реЗрдЪрд╛ рд╡рд╛рдкрд░ рдХрд░рд╛. 0.2. рд╕реЗрд╡реЗрд╡рд░реАрд▓ рдХреЛрдгрддреНрдпрд╛рд╣реА рд╕рд╛рдордЧреНрд░реАрдЪреЗ рдирд┐рд░реАрдХреНрд╖рдг рдХрд░рдгреЗ рдХрд┐рдВрд╡рд╛ рддреНрдпрд╛рдЪреА рдХреЙрдкреА рдХрд░рдгреЗ рдпрд╛рд╕рд╣ рдХреЛрдгрддреНрдпрд╛рд╣реА рд╣реЗрддреВрд╕рд╛рдареА рд╕реЗрд╡реЗрдд рдкреНрд░рд╡реЗрд╢ рдХрд░рдгреНрдпрд╛рд╕рд╛рдареА рдХреЛрдгрддреЗрд╣реА рд░реЛрдмреЛрдЯ, рдХреЛрд│реА рдХрд┐рдВрд╡рд╛ рдЕрдиреНрдп рд╕реНрд╡рдпрдВрдЪрд▓рд┐рдд рдбрд┐рд╡реНрд╣рд╛рдЗрд╕, рдкреНрд░рдХреНрд░рд┐рдпрд╛ рдХрд┐рдВрд╡рд╛ рдорд╛рдзреНрдпрдо рд╡рд╛рдкрд░рд╛. 0.3. рдЖрдордЪреНрдпрд╛ рдкреВрд░реНрд╡реАрдЪреНрдпрд╛ рд▓реЗрдЦреА рд╕рдВрдорддреАрд╢рд┐рд╡рд╛рдп рд╕реЗрд╡реЗрд╡рд░ рдХрд┐рдВрд╡рд╛ рдЗрддрд░ рдХреЛрдгрддреНрдпрд╛рд╣реА рдЕрдирдзрд┐рдХреГрдд рд╣реЗрддреВрд╕рд╛рдареА рдХреЛрдгрддреНрдпрд╛рд╣реА рд╕рд╛рдордЧреНрд░реАрдЪреЗ рдкрд░реАрдХреНрд╖рдг рдХрд░рдгреЗ рдХрд┐рдВрд╡рд╛ рддреНрдпрд╛рдЪреА рдХреЙрдкреА рдХрд░рдгреНрдпрд╛рд╕рд╛рдареА рдХреЛрдгрддреНрдпрд╛рд╣реА рдореЕрдиреНрдпреБрдЕрд▓ рдкреНрд░рдХреНрд░рд┐рдпреЗрдЪрд╛ рд╡рд╛рдкрд░ рдХрд░рд╛. 0.4. рд╕реЗрд╡реЗрдЪреНрдпрд╛ рдпреЛрдЧреНрдп рдХрд╛рдорд╛рдд рд╡реНрдпрддреНрдпрдп рдЖрдгрдгрд╛рд░реА рдХреЛрдгрддреАрд╣реА рдбрд┐рд╡реНрд╣рд╛рдЗрд╕, рд╕реЙрдлреНрдЯрд╡реЗрдЕрд░ рдХрд┐рдВрд╡рд╛ рджрд┐рдирдЪрд░реНрдпрд╛ рд╡рд╛рдкрд░рд╛. 0.5. рдХреЛрдгрддреЗрд╣реА рд╡реНрд╣рд╛рдпрд░рд╕, рдЯреНрд░реЛрдЬрди рд╣реЙрд░реНрд╕, рд╡рд░реНрдореНрд╕, рд▓реЙрдЬрд┐рдХ рдмреЙрдореНрдм рдХрд┐рдВрд╡рд╛ рдЗрддрд░ рд╕рд╛рдордЧреНрд░реА рдЬреА рджреБрд░реНрднрд╛рд╡рдирд╛рдпреБрдХреНрдд рдХрд┐рдВрд╡рд╛ рддрд╛рдВрддреНрд░рд┐рдХрджреГрд╖реНрдЯреНрдпрд╛ рд╣рд╛рдирд┐рдХрд╛рд░рдХ рдЖрд╣реЗ рддреНрдпрд╛рдВрдЪрд╛ рдкрд░рд┐рдЪрдп рджреНрдпрд╛. 0.6. рд╕реЗрд╡реЗрдЪрд╛ рдХреБрдард▓рд╛рд╣реА рд╕рд░реНрд╡реНрд╣рд░ рдХрд┐рдВрд╡рд╛ рд╕рд░реНрд╡реНрд╣рд░, рд╕рдВрдЧрдгрдХ рдХрд┐рдВрд╡рд╛ рд╕реЗрд╡реЗрд╕ рдЬреЛрдбрд▓реЗрд▓рд╛ рдбреЗрдЯрд╛рдмреЗрд╕ рд╕реЗрд╡реЗрдЪрд╛ рдХреБрдард▓реНрдпрд╛рд╣реА рднрд╛рдЧрд╛рдд рдЕрдирдзрд┐рдХреГрдд рдкреНрд░рд╡реЗрд╢ рдорд┐рд│рд╡реВрди рд╣рд╕реНрддрдХреНрд╖реЗрдк, рдиреБрдХрд╕рд╛рди рдХрд┐рдВрд╡рд╛ рд╡рд┐рд╕реНрдХрд│реАрдд рдХрд░рдгреНрдпрд╛рдЪрд╛ рдкреНрд░рдпрддреНрди рдХрд░рд╛. 0.7. рд╕реЗрд╡рд╛ рдирд╛рдХрд╛рд░реВрди рдХрд┐рдВрд╡рд╛ рд╕реЗрд╡рд╛-рд╡рд┐рддрд░рд┐рдд рдирдХрд╛рд░-рд╕реЗрд╡реЗрджреНрд╡рд╛рд░реЗ рдЖрдХреНрд░рдордг рд╕реЗрд╡рд╛. 0.8. рдХрдВрдкрдиреА рд░реЗрдЯрд┐рдВрдЧрд▓рд╛ рд╣рд╛рдиреА рдкреЛрд╣реЛрдЪрд╡реВ рдХрд┐рдВрд╡рд╛ рдЦреЛрдЯреА рдард░реВ рд╢рдХреЗрд▓ рдЕрд╢реА рдХреЛрдгрддреАрд╣реА рдХрд╛рд░рд╡рд╛рдИ рдХрд░рд╛. 0.9. рдЕрдиреНрдпрдерд╛ рд╕реЗрд╡реЗрдЪреНрдпрд╛ рдпреЛрдЧреНрдп рдХрд╛рд░реНрдпрд╛рдд рд╣рд╕реНрддрдХреНрд╖реЗрдк рдХрд░рдгреНрдпрд╛рдЪрд╛ рдкреНрд░рдпрддреНрди рдХрд░рд╛. 8. рд╡рд┐рд╢реНрд▓реЗрд╖рдгреЗ рдЖрдореНрд╣реА рдЖрдордЪреНрдпрд╛ рд╕реЗрд╡реЗрдЪреНрдпрд╛ рд╡рд╛рдкрд░рд╛рдЪреЗ рдкрд░реАрдХреНрд╖рдг рдЖрдгрд┐ рд╡рд┐рд╢реНрд▓реЗрд╖рдг рдХрд░рдгреНрдпрд╛рд╕рд╛рдареА рддреГрддреАрдп-рдкрдХреНрд╖ рд╕реЗрд╡рд╛ рдкреНрд░рджрд╛рддреНрдпрд╛рдВрдЪрд╛ рд╡рд╛рдкрд░ рдХрд░реВ. 9. рдЕрд▓реНрдкрд╡рдпреАрди рдореБрд▓рд╛рдВрдЪрд╛ рдЙрдкрдпреЛрдЧ рдирд╛рд╣реА рд╕реЗрд╡реЗрдЪрд╛ рд╣реЗрддреВ рдХреЗрд╡рд│ рдЕрдард░рд╛ (18) рд╡рд░реНрд╖реЗ рд╡рдпреЛрдЧрдЯрд╛рддреАрд▓ рд╡реНрдпрдХреНрддреАрдВрдХрдбреВрди рдкреНрд░рд╡реЗрд╢ рдЖрдгрд┐ рд╡рд╛рдкрд░рд╛рд╕рд╛рдареА рдЖрд╣реЗ. рд╕реЗрд╡реЗрдд рдкреНрд░рд╡реЗрд╢ рдХрд░реВрди рдХрд┐рдВрд╡рд╛ рд╡рд╛рдкрд░реБрди, рдЖрдкрдг рд╣рдореА рджреЗрддрд╛ рдЖрдгрд┐ рдкреНрд░рддрд┐рдирд┐рдзрд┐рддреНрд╡ рдХрд░рддрд╛ рдХреА рдЖрдкрдг рдХрдореАрддрдХрдореА рдЕрдард░рд╛ (18) рд╡рд░реНрд╖реЗ рд╡рдпрд╛рдЪреЗ рдЖрд╣рд╛рдд рдЖрдгрд┐ рдпрд╛ рдХрд░рд╛рд░рд╛рдордзреНрдпреЗ рдкреНрд░рд╡реЗрд╢ рдХрд░рдгреНрдпрд╛рд╕рд╛рдареА рдЖрдгрд┐ рд╕рд░реНрд╡ рдЕрдЯреА рд╡ рд╢рд░реНрддреАрдВрдЪреЗ рдкрд╛рд▓рди рдХрд░рдгреНрдпрд╛рдЪреЗ рдкреВрд░реНрдг рдЕрдзрд┐рдХрд╛рд░, рдЕрдзрд┐рдХрд╛рд░ рдЖрдгрд┐ рдХреНрд╖рдорддрд╛ рдЖрд╣реЗ. рдЖрдкрдг рдХрдореАрддрдХрдореА рдЕрдард░рд╛ (18) рд╡рд░реНрд╖реЗ рд╡рдпрд╛рдЪреЗ рдирд╕рд▓реНрдпрд╛рд╕ рдЖрдкрд▓реНрдпрд╛рд╕ рд╕реЗрд╡реЗрдЪреНрдпрд╛ рдкреНрд░рд╡реЗрд╢ рдЖрдгрд┐ рд╡рд╛рдкрд░рд╛рдкрд╛рд╕реВрди рдкреНрд░рддрд┐рдмрдВрдзрд┐рдд рдХреЗрд▓реЗ рдЬрд╛рдИрд▓. 10. рдЦрд╛рддреА рдЬреЗрд╡реНрд╣рд╛ рдЖрдкрдг рдЖрдордЪреНрдпрд╛рдХрдбреЗ рдПрдЦрд╛рджреЗ рдЦрд╛рддреЗ рддрдпрд╛рд░ рдХрд░рддрд╛ рддреЗрд╡реНрд╣рд╛ рдЖрдкрдг рдпрд╛рдЪреА рд╣рдореА рджреЗрддрд╛ рдХреА рдЖрдкрдг 18 рд╡рд░реНрд╖рд╛рдЪреНрдпрд╛ рд╡рд░ рдЕрд╕рд╛рд▓ рдЖрдгрд┐ рдЖрдкрдг рдЖрдореНрд╣рд╛рд▓рд╛ рдкреБрд░рд╡рд┐рд▓реЗрд▓реА рдорд╛рд╣рд┐рддреА рдиреЗрд╣рдореАрдЪ рдЕрдЪреВрдХ, рдкреВрд░реНрдг рдЖрдгрд┐ рд╡рд░реНрддрдорд╛рди рдЕрд╕рддреЗ. рдЪреБрдХреАрдЪреА, рдЕрдкреВрд░реНрдг рдХрд┐рдВрд╡рд╛ рдЕрдкреНрд░рдЪрд▓рд┐рдд рдорд╛рд╣рд┐рддреАрдореБрд│реЗ рдЖрдкрд▓реЗ рд╕реЗрд╡реЗрд╡рд░реАрд▓ рдЦрд╛рддреЗ рддреНрд╡рд░рд┐рдд рд╕рдВрдкреБрд╖реНрдЯрд╛рдд рдпреЗрдК рд╢рдХрддреЗ. рдЖрдкрдг рдЖрдкрд▓реНрдпрд╛ рд╕рдВрдЧрдгрдХрд╛рд╡рд░ рдЖрдгрд┐ / рдХрд┐рдВрд╡рд╛ рдЦрд╛рддреНрдпрд╛рдд рдкреНрд░рд╡реЗрд╢ рдХрд░рдгреНрдпрд╛рдЪреНрдпрд╛ рдорд░реНрдпрд╛рджреЗрд╕рд╣ рдкрд░рдВрддреБ рдЖрдкрд▓реНрдпрд╛ рдЦрд╛рддреНрдпрд╛рд╡рд░ рдЖрдгрд┐ рд╕рдВрдХреЗрддрд╢рдмреНрджрд╛рдЪреА рдЧреЛрдкрдиреАрдпрддрд╛ рд░рд╛рдЦрдгреНрдпрд╛рд╕рд╛рдареА рдЬрдмрд╛рдмрджрд╛рд░ рдЖрд╣рд╛рдд. рдЖрдкрдг рдЖрдкрд▓рд╛ рдЦрд╛рддреЗ рдЖрдордЪреНрдпрд╛ рд╕реЗрд╡рд╛ рдХрд┐рдВрд╡рд╛ рддреГрддреАрдп-рдкрдХреНрд╖рд╛рдЪреНрдпрд╛ рд╕реЗрд╡реЗрд╕рд╣ рдЕрд╕рд▓рд╛ рддрд░реАрд╣реА, рдЖрдкрд▓реНрдпрд╛ рдЦрд╛рддреНрдпрд╛рдд рдЖрдгрд┐ / рдХрд┐рдВрд╡рд╛ рд╕рдВрдХреЗрддрд╢рдмреНрджрд╛рдЪреНрдпрд╛ рдЕрдВрддрд░реНрдЧрдд рдпреЗрдгрд╛рд░реНрдпрд╛ рдХреЛрдгрддреНрдпрд╛рд╣реА рдЖрдгрд┐ рд╕рд░реНрд╡ рдХреНрд░рд┐рдпрд╛рдХрд▓рд╛рдк рдХрд┐рдВрд╡рд╛ рдХреНрд░рд┐рдпрд╛рдВрдЪреА рдЬрдмрд╛рдмрджрд╛рд░реА рд╕реНрд╡реАрдХрд╛рд░рдгреНрдпрд╛рд╕ рдЖрдкрдг рд╕рд╣рдорддреА рджреЗрддрд╛. рд╕реБрд░рдХреНрд╖рд┐рддрддреЗрдЪреНрдпрд╛ рдХреЛрдгрддреНрдпрд╛рд╣реА рдЙрд▓реНрд▓рдВрдШрдирд╛рдмрджреНрджрд▓ рдХрд┐рдВрд╡рд╛ рдЖрдкрд▓реНрдпрд╛ рдЦрд╛рддреНрдпрд╛рдЪреНрдпрд╛ рдЕрдирдзрд┐рдХреГрдд рд╡рд╛рдкрд░рд╛рдмрджреНрджрд▓ рдЬрд╛рдЧрд░реВрдХ рдЭрд╛рд▓реНрдпрд╛рдирдВрддрд░ рдЖрдкрдг рдЖрдореНрд╣рд╛рд▓рд╛ рддреНрд╡рд░рд┐рдд рд╕реВрдЪрд┐рдд рдХреЗрд▓реЗ рдкрд╛рд╣рд┐рдЬреЗ. рдЖрдкрдг рд╡рд╛рдкрд░рдХрд░реНрддрд╛рдирд╛рд╡ рдореНрд╣рдгреВрди рджреБрд╕рд░реНрдпрд╛ рд╡реНрдпрдХреНрддреАрдЪреЗ рдХрд┐рдВрд╡рд╛ рдЕрд╕реНрддрд┐рддреНрд╡рд╛рдЪреЗ рдирд╛рд╡ рд╡рд╛рдкрд░реВ рд╢рдХрдд рдирд╛рд╣реА рдХрд┐рдВрд╡рд╛ рддреЗ рд╡рд╛рдкрд░рдгреНрдпрд╛рд╕рд╛рдареА рдХрд╛рдпрджреЗрд╢реАрд░рд░рд┐рддреНрдпрд╛ рдЙрдкрд▓рдмреНрдз рдирд╛рд╣реА, рдПрдЦрд╛рджреЗ рдирд╛рд╡ рдХрд┐рдВрд╡рд╛ рдЯреНрд░реЗрдбрдорд╛рд░реНрдХ рдЬреЗ рдЖрдкрд▓реНрдпрд╛рд╢рд┐рд╡рд╛рдп рдЗрддрд░ рдПрдЦрд╛рджреНрдпрд╛ рд╡реНрдпрдХреНрддреАрдЪреНрдпрд╛ рдХрд┐рдВрд╡рд╛ рдЕрд╕реНрддрд┐рддреНрд╡рд╛рдЪреНрдпрд╛ рдХреЛрдгрддреНрдпрд╛рд╣реА рдЕрдзрд┐рдХрд╛рд░рд╛рдВрдЪреНрдпрд╛ рдЕрдзреАрди рдЕрд╕реЗрд▓, рдпреЛрдЧреНрдп рдЕрдзрд┐рдХреГрддрддрд╛рд╢рд┐рд╡рд╛рдп. рдЖрдкрдг рдЖрдХреНрд╖реЗрдкрд╛рд░реНрд╣, рдЕрд╢реНрд▓рд┐рд▓ рдХрд┐рдВрд╡рд╛ рдЕрд╢реНрд▓реАрд▓ рдЕрд╕реЗ рдХреЛрдгрддреЗрд╣реА рдирд╛рд╡ рд╡рд╛рдкрд░рдХрд░реНрддрд╛рдирд╛рд╡ рдореНрд╣рдгреВрди рд╡рд╛рдкрд░реВ рд╢рдХрдд рдирд╛рд╣реА. рдЖрдордЪреНрдпрд╛рдХрдбреЗ рд╡рд┐рд╡реЗрдХрдмреБрджреНрдзреАрдиреЗ рд╕реЗрд╡рд╛ рдирд╛рдХрд╛рд░рдгреЗ, рдЦрд╛рддреА рд╕рдВрдкреБрд╖реНрдЯрд╛рдд рдЖрдгрдгреЗ, рд╕рд╛рдордЧреНрд░реА рд╣рдЯрд╡рд┐рдгреЗ рдХрд┐рдВрд╡рд╛ рд╕рдВрдкрд╛рджрд┐рдд рдХрд░рдгреЗ рдХрд┐рдВрд╡рд╛ рдСрд░реНрдбрд░ рд░рджреНрдж рдХрд░рдгреНрдпрд╛рдЪрд╛ рдЕрдзрд┐рдХрд╛рд░ рдЖрдордЪреНрдпрд╛рдХрдбреЗ рдЖрд╣реЗ. 11. рдмреМрджреНрдзрд┐рдХ рдорд╛рд▓рдорддреНрддрд╛ рд╕реЗрд╡рд╛ рдЖрдгрд┐ рддреНрдпрд╛рдЪреА рдореВрд│ рд╕рд╛рдордЧреНрд░реА (рд╡рд╛рдкрд░рдХрд░реНрддреНрдпрд╛рдВрджреНрд╡рд╛рд░реЗ рдкреНрд░рджрд╛рди рдХреЗрд▓реЗрд▓реА рд╕рд╛рдордЧреНрд░реА рд╡рдЧрд│рддрд╛), рд╡реИрд╢рд┐рд╖реНрдЯреНрдпреЗ рдЖрдгрд┐ рдХрд╛рд░реНрдпрдХреНрд╖рдорддрд╛ рдСрдирд▓рд╛рдИрди рдЗрдВрдбрд┐рдпрд╛ рдЯреЕрдХреНрд╕ рдлрд╛рдИрд▓рд┐рдВрдЧреНрдЬ рдЖрдгрд┐ рддреНрдпрд╛рдЪреНрдпрд╛ рдкрд░рд╡рд╛рдирд╛рдзрд╛рд░рдХрд╛рдВрдЪреА рдЕрдирдиреНрдп рдорд╛рд▓рдорддреНрддрд╛ рдЖрд╣реЗ рдЖрдгрд┐ рд░рд╛рд╣реАрд▓. рд╕реЗрд╡рд╛ рдХреЙрдкреАрд░рд╛рдЗрдЯ, рдЯреНрд░реЗрдбрдорд╛рд░реНрдХ рдЖрдгрд┐ рдЗрддрд░ рдкрд░рджреЗрд╢реА рджреЗрд╢рд╛рдВрдЪреНрдпрд╛ рдХрд╛рдпрджреНрдпрд╛рдВрджреНрд╡рд╛рд░реЗ рд╕рдВрд░рдХреНрд╖рд┐рдд рдЖрд╣реЗ. рдЖрдордЪреЗ рдЯреНрд░реЗрдбрдорд╛рд░реНрдХ рдХреЛрдгрддреНрдпрд╛рд╣реА рдЙрддреНрдкрд╛рджрдирд╛рдЪреНрдпрд╛ рдХрд┐рдВрд╡рд╛ рд╕реЗрд╡реЗрдЪреНрдпрд╛ рд╕рдВрджрд░реНрднрд╛рдд рдСрдирд▓рд╛рдИрди рдЗрдВрдбрд┐рдпрд╛ рдЯреЕрдХреНрд╕ рдлрд╛рдИрд▓рд┐рдВрдЧреНрдЬрдЪреНрдпрд╛ рдкреВрд░реНрд╡ рд▓рд┐рдЦрд┐рдд рд╕рдВрдорддреАрд╢рд┐рд╡рд╛рдп рд╡рд╛рдкрд░рд▓реЗ рдЬрд╛рдК рд╢рдХрдд рдирд╛рд╣реАрдд. 12. рддреНрд░реБрдЯреА рдиреЛрдВрджрд╡рд┐рдгреЗ рдЖрдгрд┐ рдЕрднрд┐рдкреНрд░рд╛рдп рдЖрдкрдг рдЖрдореНрд╣рд╛рд▓рд╛ рдереЗрдЯ рдПрдХрддрд░ рдСрдирд▓рд╛рдИрдирдЗрдВрдбреАрдЯрд╛рдПрдХреНрд╕рдлрд╛рдИрд▓рд┐рдВрдЧреНрдЬ@gmail.com рд╡рд░ рдХрд┐рдВрд╡рд╛ рддреГрддреАрдп рдкрдХреНрд╖рд╛рдЪреНрдпрд╛ рд╕рд╛рдЗрдЯреНрд╕ рдЖрдгрд┐ рд╕рд╛рдзрдирд╛рдВрджреНрд╡рд╛рд░реЗ рддреНрд░реБрдЯреАрдВрд╢реА рд╕рдВрдмрдВрдзрд┐рдд рдорд╛рд╣рд┐рддреА рдЖрдгрд┐ рдЕрднрд┐рдкреНрд░рд╛рдп, рд╕реБрдзрд╛рд░рдгрд╛, рдХрд▓реНрдкрдирд╛, рд╕рдорд╕реНрдпрд╛, рддрдХреНрд░рд╛рд░реА рдЖрдгрд┐ рдЖрдордЪреНрдпрд╛ рд╕реЗрд╡реЗрд╢реА рд╕рдВрдмрдВрдзрд┐рдд рдЗрддрд░ рдмрд╛рдмреА (тАЬрдЕрднрд┐рдкреНрд░рд╛рдптАЭ) рдкреНрд░рджрд╛рди рдХрд░реВ рд╢рдХрддрд╛. рдЖрдкрдг рдХрдмреВрд▓ рдХрд░рддрд╛ рдЖрдгрд┐ рд╕рд╣рдордд рдЖрд╣рд╛рдд рдХреА: (i) рдЖрдкрдг рдХреЛрдгрддреАрд╣реА рдмреМрджреНрдзрд┐рдХ рдорд╛рд▓рдорддреНрддрд╛ рд╣рдХреНрдХ рдХрд┐рдВрд╡рд╛ рдЕрдиреНрдп рд╣рдХреНрдХ, рдкрджрд╡реА рдХрд┐рдВрд╡рд╛ рдлреАрдбрдмреЕрдХрдордзреНрдпреЗ рдХрд┐рдВрд╡рд╛ рд╕реНрд╡рд╛рд░рд╕реНрдпрд╛рдд рдЯрд┐рдХрд╡реВрди рдареЗрд╡рдгрд╛рд░ рдирд╛рд╣реА, рдЕрдзрд┐рдЧреНрд░рд╣рдг рдХрд░реВ рдирдпреЗ рдХрд┐рдВрд╡рд╛ рддреНрдпрд╛рд╡рд░ рднрд░ рдШрд╛рд▓рдд рдирд╛рд╣реА; (ii) рдХрдВрдкрдиреАрдХрдбреЗ рдлреАрдбрдмреЕрдХ рдкреНрд░рдорд╛рдгреЗрдЪ рд╡рд┐рдХрд╛рд╕ рдХрд▓реНрдкрдирд╛ рдЕрд╕реВ рд╢рдХрддрд╛рдд; (iii) рдлреАрдбрдмреЕрдХрдордзреНрдпреЗ рдЖрдкрд▓реНрдпрд╛рдХрдбреВрди рдХрд┐рдВрд╡рд╛ рдХреЛрдгрддреНрдпрд╛рд╣реА рддреГрддреАрдп рдкрдХреНрд╖рд╛рдХрдбреВрди рдЧреЛрдкрдиреАрдп рдорд╛рд╣рд┐рддреА рдХрд┐рдВрд╡рд╛ рдорд╛рд▓рдХреАрдЪреА рдорд╛рд╣рд┐рддреА рдирд╕рддреЗ; рдЖрдгрд┐ (iv) рдлреАрдбрдмреЕрдХрдЪреНрдпрд╛ рд╕рдВрджрд░реНрднрд╛рдд рдХрдВрдкрдиреА рдЧреЛрдкрдиреАрдпрддреЗрдЪреЗ рдХреЛрдгрддреЗрд╣реА рдмрдВрдзрди рдШреЗрдд рдирд╛рд╣реА. рд▓рд╛рдЧреВ рдЭрд╛рд▓реЗрд▓реНрдпрд╛ рдЕрдирд┐рд╡рд╛рд░реНрдп рдХрд╛рдпрджреНрдпрд╛рдореБрд│реЗ рдлреАрдбрдмреЕрдХрдХрдбреЗ рдорд╛рд▓рдХреАрдЪреЗ рд╣рд╕реНрддрд╛рдВрддрд░рдг рд╢рдХреНрдп рдирд╕рд▓реНрдпрд╛рд╕ рдЖрдкрдг рдХрдВрдкрдиреА рдЖрдгрд┐ рддреНрдпрд╛рдЪреНрдпрд╛рд╢реА рд╕рдВрдмрдВрдзрд┐рдд рд╡реНрдпрдХреНрддреАрдВрдирд╛ рдПрдХ рд╡рд┐рд╢реЗрд╖, рд╣рд╕реНрддрд╛рдВрддрд░рдгреАрдп, рдЕрдкрд░рд┐рд╡рд░реНрддрдиреАрдп, рд╡рд┐рдирд╛-рд╢реБрд▓реНрдХ, рд╕рдм-рдкрд░рд╡рд╛рдирд╛, рдЕрдорд░реНрдпрд╛рджрд┐рдд рдЖрдгрд┐ рд╡рд╛рдкрд░рдгреНрдпрд╛рдЪрд╛ рдХрд╛рдпрдорд╕реНрд╡рд░реБрдкреА рдЕрдзрд┐рдХрд╛рд░ рдордВрдЬреВрд░ рдХрд░рддрд╛ ( рдХреЙрдкреА, рд╕реБрдзрд╛рд░рд┐рдд рдХрд░рдгреЗ, рд╡реНрдпреБрддреНрдкрдиреНрди рдХрд╛рдореЗ рддрдпрд╛рд░ рдХрд░рдгреЗ, рдкреНрд░рдХрд╛рд╢рд┐рдд рдХрд░рдгреЗ, рд╡рд┐рддрд░рдг рдЖрдгрд┐ рд╡реНрдпрд╛рд╡рд╕рд╛рдпреАрдХрд░рдг рдХрд░рдгреЗ) рдХреЛрдгрддреНрдпрд╛рд╣реА рдкреНрд░рдХрд╛рд░реЗ рдЖрдгрд┐ рдХреЛрдгрддреНрдпрд╛рд╣реА рд╣реЗрддреВрд╕рд╛рдареА рдЕрднрд┐рдкреНрд░рд╛рдп. 13. рдЗрддрд░ рд╡реЗрдмрд╕рд╛рдЗрдЯреНрд╕рдЪреЗ рджреБрд╡реЗ рдЖрдордЪреНрдпрд╛ рд╕реЗрд╡реЗрдордзреНрдпреЗ рддреГрддреАрдп рдкрдХреНрд╖рд╛рдЪреНрдпрд╛ рд╡реЗрдмрд╕рд╛рдЗрдЯреНрд╕ рдХрд┐рдВрд╡рд╛ рд╕реЗрд╡рд╛рдВрдЪреЗ рджреБрд╡реЗ рдЕрд╕реВ рд╢рдХрддрд╛рдд рдЬреЗ рдСрдирд▓рд╛рдИрди рдЗрдВрдбрд┐рдпрд╛ рдЯреЕрдХреНрд╕ рдлрд╛рдИрд▓рд┐рдВрдЧреНрдЬрдЪреНрдпрд╛ рдорд╛рд▓рдХреАрдЪреЗ рдирд╛рд╣реАрдд рдХрд┐рдВрд╡рд╛ рдирд┐рдпрдВрддреНрд░рд┐рдд рдирд╛рд╣реАрдд. рдСрдирд▓рд╛рдИрди рдЗрдВрдбрд┐рдпрд╛ рдЯреЕрдХреНрд╕ рдлрд╛рдИрд▓рд┐рдВрдЧреНрдЬрдЪреЗ рдХреЛрдгрддреЗрд╣реА рдирд┐рдпрдВрддреНрд░рдг рдирд╕рддреЗ рдЖрдгрд┐ рдХреЛрдгрддреНрдпрд╛рд╣реА рддреГрддреАрдп рдкрдХреНрд╖рд╛рдЪреНрдпрд╛ рд╡реЗрдмрд╕рд╛рдЗрдЯреНрд╕ рдХрд┐рдВрд╡рд╛ рд╕реЗрд╡рд╛рдВрдЪреНрдпрд╛ рд╕рд╛рдордЧреНрд░реА, рдЧреЛрдкрдиреАрдпрддрд╛ рдзреЛрд░рдгреЗ рдХрд┐рдВрд╡рд╛ рдкрджреНрдзрддреАрдВрд╕рд╛рдареА рдХреЛрдгрддреАрд╣реА рдЬрдмрд╛рдмрджрд╛рд░реА рдШреЗрддрд▓реЗрд▓реА рдирд╛рд╣реА. рдЖрдореНрд╣реА рдпрд╛рдкреИрдХреА рдХреЛрдгрддреНрдпрд╛рд╣реА рдШрдЯрдХ / рд╡реНрдпрдХреНрддреА рдХрд┐рдВрд╡рд╛ рддреНрдпрд╛рдВрдЪреНрдпрд╛ рд╡реЗрдмрд╕рд╛рдЗрдЯрдЪреНрдпрд╛ рдСрдлрд░рдЪреА рд╣рдореА рджреЗрдд рдирд╛рд╣реА. рдЖрдкрдг рд╕реНрд╡реАрдХрд╛рд░рд▓реЗ рдЖрд╣реЗ рдЖрдгрд┐ рд╕рд╣рдордд рдЖрд╣рд╛рдд рдХреА рддреНрдпрд╛ рдХрдВрдкрдиреАрджреНрд╡рд╛рд░реЗ рдХрд┐рдВрд╡рд╛ рд╕реЗрд╡рд╛рдВрдЪрд╛ рд╡рд╛рдкрд░ рдХрд░реБрди рдХрд┐рдВрд╡рд╛ рд╕реЗрд╡рд╛ рд╡рд╛рдкрд░рд▓реНрдпрд╛рдореБрд│реЗ рдХрд┐рдВрд╡рд╛ рддреНрдпрд╛рдВрдЪреНрдпрд╛рдХрдбреВрди рдХрд╛рд╣реА рдХрд╛рд░рдгрд╛рд╕реНрддрд╡ рдиреБрдХрд╕рд╛рди рдЭрд╛рд▓реЗрд▓реЗ рдХрд┐рдВрд╡рд╛ рдЧрдорд╛рд╡рд▓реЗрд▓реЗ рдХреЛрдгрддреЗрд╣реА рд╣рд╛рдиреА рдХрд┐рдВрд╡рд╛ рд╣рд╛рдиреА рдЭрд╛рд▓реНрдпрд╛рд╕, рддреНрдпрд╛ рдХрдВрдкрдиреАрд▓рд╛ рдЬрдмрд╛рдмрджрд╛рд░ рдХрд┐рдВрд╡рд╛ рдЙрддреНрддрд░рджрд╛рдпреА, рд╕реНрдкрд╖реНрдЯрдкрдгреЗ рдХрд┐рдВрд╡рд╛ рд╕реНрдкрд╖реНрдЯрдкрдгреЗ, рд╕реНрдкрд╖реНрдЯрдкрдгреЗ рдХрд┐рдВрд╡рд╛ рд╕реНрдкрд╖реНрдЯрдкрдгреЗ рджреЗрдК рд╢рдХрдд рдирд╛рд╣реА рддреГрддреАрдп рдкрдХреНрд╖рд╛рдЪреНрдпрд╛ рд╡реЗрдмрд╕рд╛рдЗрдЯ рдХрд┐рдВрд╡рд╛ рд╕реЗрд╡рд╛ рдорд┐рд│рд╡рд╛. рдЖрдореНрд╣реА рддреБрдореНрд╣рд╛рд▓рд╛ рд╕реЗрд╡рд╛ рдЕрдЯреА рдЖрдгрд┐ рддреБрдореНрд╣реА рднреЗрдЯ рджрд┐рд▓реЗрд▓реНрдпрд╛ рдХреЛрдгрддреНрдпрд╛рд╣реА рддреГрддреАрдп рдкрдХреНрд╖рд╛рдЪреНрдпрд╛ рд╡реЗрдмрд╕рд╛рдЗрдЯреНрд╕ рдХрд┐рдВрд╡рд╛ рд╕реЗрд╡рд╛рдВрдЪреНрдпрд╛ рдЧреЛрдкрдиреАрдпрддрд╛ рдзреЛрд░рдгрд╛рдВрдЪреЗ рд╡рд╛рдЪрди рдХрд░рдгреНрдпрд╛рд╕ рдЬреЛрд░рджрд╛рд░рдкрдгреЗ рдЕрдиреБрдорддреА рджреЗрддреЛ. 14. рд╡реЙрд░рдВрдЯреАрдЪреЗ рдЕрд╕реНрд╡реАрдХрд░рдг рдпрд╛ рд╕реЗрд╡рд╛ тАЬрдПрдПрд╕ рдЖрд╣реЗтАЭ рдЖрдгрд┐ тАЬрдЙрдкрд▓рдмреНрдз рдореНрд╣рдгреВрдитАЭ рдЖрдзрд╛рд░рднреВрдд рдХрдВрдкрдиреАрдХрдбреВрди рджреЗрдгреНрдпрд╛рдд рдЖрд▓реНрдпрд╛ рдЖрд╣реЗрдд. рдХрдВрдкрдиреА рддреНрдпрд╛рдВрдЪреНрдпрд╛ рд╕реЗрд╡рд╛рдВрдЪреЗ рд╕рдВрдЪрд╛рд▓рди, рдХрд┐рдВрд╡рд╛ рдорд╛рд╣рд┐рддреА, рд╕рд╛рдордЧреНрд░реА рдХрд┐рдВрд╡рд╛ рд╕рд╛рдордЧреНрд░реА рд╕рдорд╛рд╡рд┐рд╖реНрдЯ рдХреЗрд▓реЗрд▓реНрдпрд╛ рдХреЛрдгрддреНрдпрд╛рд╣реА рдкреНрд░рдХрд╛рд░рдЪреА, рд╕реНрдкрд╖реНрдЯ рдХрд┐рдВрд╡рд╛ рд╕реВрдЪрд┐рдд рдХреЗрд▓реЗрд▓реА рд╣рдореА рджреЗрдд рдирд╛рд╣реА. рдЖрдкрдг рд╕реНрдкрд╖реНрдЯрдкрдгреЗ рд╕рд╣рдорддреА рджрд░реНрд╢рд╡рд┐рддрд╛ рдХреА рдпрд╛ рд╕реЗрд╡рд╛рдВрдЪрд╛ рд╡рд╛рдкрд░, рддреНрдпрд╛рдВрдЪреА рд╕рд╛рдордЧреНрд░реА, рдЖрдгрд┐ рдХреЛрдгрддреАрд╣реА рд╕реЗрд╡рд╛ рдХрд┐рдВрд╡рд╛ рд╡рд╕реНрддреВ рдЖрдкрд▓реНрдпрд╛рдХрдбреВрди рдЖрдкрд▓реНрдпрд╛ рдЬреЛрдЦрдореАрд╡рд░ рдЖрд╣реЗрдд. рдХрдВрдкрдиреАрдХрдбреЗ рдХреЛрдгрддреАрд╣реА рдХреЛрдгрддреАрд╣реА рд╡реНрдпрдХреНрддреА рдЕрд╕реЛрд╕рд┐рдПрдЯ рдХреЗрд▓реЗрд▓реА рдирд╛рд╣реА, рдкреВрд░реНрдгрддрд╛, рд╕реБрд░рдХреНрд╖рд╛, рд╡рд┐рд╢реНрд╡рд╛рд╕, рд╡рд┐рд╢реНрд╡рд╛рд╕, рд╕реЗрд╡рд╛ рдХрд┐рдВрд╡рд╛ рдЙрдкрд▓рдмреНрдзрддрд╛ рдпрд╛ рд╕рдВрджрд░реНрднрд╛рдд рдХреЛрдгрддреАрд╣реА рд╣рдореА рджрд┐рд▓реЗрд▓реА рдХрд┐рдВрд╡рд╛ рдХреЛрдгрддреАрд╣реА рдкреНрд░рддрд╡рд╛рд░реАрдиреЗ рджрд┐рд▓реЗрд▓реА рдирд╛рд╣реА. рдкрд░рджреЗрд╢рд╛рдд рдорд░реНрдпрд╛рджрд╛ рди рдареЗрд╡рддрд╛, рдХрдВрдкрдиреАрдХрдбреВрди рдХреЛрдгрддреАрд╣реА рдХреЛрдгрддреАрд╣реА рдЬрдмрд╛рдмрджрд╛рд░реА рди рджрд┐рд▓реНрдпрд╛рд╕, рд╕реЗрд╡рд╛, рддреНрдпрд╛рдВрдЪреА рд╕рд╛рдордЧреНрд░реА, рдХрд┐рдВрд╡рд╛ рд╕реЗрд╡рд╛, рд╕реЗрд╡рд╛рдВрдЪреНрдпрд╛ рдорд╛рдзреНрдпрдорд╛рддреВрди рд╕реЗрд╡рд╛рдВрдЪреНрдпрд╛ рдХреЛрдгрддреНрдпрд╛рд╣реА рд╕реЗрд╡рд╛ рдХрд┐рдВрд╡рд╛ рд╡рд╕реНрддреВрдВрдЪрд╛ рд╣рдореА рджрд┐рд▓реЗрд▓реА рд╣рдореА рддреНрдпрд╛ рд╕реЗрд╡рд╛ рдХрд┐рдВрд╡рд╛ рд╕рд░реНрд╡реНрд╣рд░ рдЬреНрдпрд╛рд╕ рдЙрдкрд▓рдмреНрдз рдЖрд╣реЗ рддреЛ рд╡реНрд╣рд╛рдпрд░рд╕ рдХрд┐рдВрд╡рд╛ рдЗрддрд░ рд╣рд╛рдиреАрдХрд╛рд░рдХ рдХреЙрдореНрдкреНрдпреВрдЯрд░реНрд╕рдкрд╛рд╕реВрди рдореБрдХреНрдд рдЖрд╣реЗ рдХрд┐рдВрд╡рд╛ рд╕реЗрд╡рд╛ рдХрд┐рдВрд╡рд╛ рдХреЛрдгрддреАрд╣реА рд╕реЗрд╡рд╛ рдХрд┐рдВрд╡рд╛ рд╕реЗрд╡рд╛рдВрджреНрд╡рд╛рд░реЗ рдорд┐рд│рд╡рд▓реЗрд▓реНрдпрд╛ рд╕реЗрд╡рд╛ рдЖрдкрд▓реНрдпрд╛ рд╕реЗрд╡рд╛рдВрд╕рд╛рдареА рдЗрддрд░ рднреЗрдЯрддреАрд▓ рдХрд┐рдВрд╡рд╛ рд╕реЗрд╡рд╛ рдкреБрд░рд╡рддреАрд▓. рдХрдВрдкрдиреА рдпреЗрдереЗ рдХреЛрдгрддреНрдпрд╛рд╣реА рдкреНрд░рдХрд╛рд░рдЪреНрдпрд╛, рд╕реНрдкрд╖реНрдЯрдкрдгреЗ рдХрд┐рдВрд╡рд╛ рд╕реНрдкрд╖реНрдЯ рдХреЗрд▓реЗрд▓реНрдпрд╛, рд╕реНрдкрд╖реНрдЯ рдХреЗрд▓реЗрд▓реНрдпрд╛ рдХрд┐рдВрд╡рд╛ рд╕реНрдкрд╖реНрдЯ рдХреЗрд▓реЗрд▓реНрдпрд╛ рдХреЛрдгрддреНрдпрд╛рд╣реА рд╣рдореАрдЪреА рд╣рдореА рджрд┐рд▓реА рдирд╛рд╣реА, рдкрд░рдВрддреБ рд╡реНрдпрд╛рдкрд╛рд░реАрдХрд░рдг, рдХреЛрдгрддреАрд╣реА рдЧреИрд░-рдЕрдзрд┐рдХреГрддрддрд╛ рдЖрдгрд┐ рд╡рд┐рддреНрддреАрдп рд╣рдореАрдЪреА рдХреЛрдгрддреАрд╣реА рд╣рдореА рдорд░реНрдпрд╛рджрд┐рдд рдирд╛рд╣реА. рдкреВрд░реНрд╡рд╕реВрдЪрдирд╛ рд▓рд╛рдЧреВ рдХрд╛рдпрджреНрдпрд╛рдиреНрд╡рдпреЗ рдорд░реНрдпрд╛рджрд┐рдд рдХрд┐рдВрд╡рд╛ рдорд░реНрдпрд╛рджрд┐рдд рдЕрд╕реВ рд╢рдХрдд рдирд╛рд╣реА рдЕрд╢рд╛ рдХреЛрдгрддреНрдпрд╛рд╣реА рд╣рдореАрдЪреЗ рдкрд░рд┐рдгрд╛рдо рджреЗрдд рдирд╛рд╣реА. 15. рджрд╛рдпрд┐рддреНрд╡рд╛рдЪреА рдорд░реНрдпрд╛рджрд╛ рдХрд╛рдпрджреНрдпрд╛рджреНрд╡рд╛рд░реЗ рдкрд░рд╡рд╛рдирдЧреА рдорд┐рд│рд╛рд▓реНрдпрд╛рдЦреЗрд░реАрдЬ, рдЖрдкрдг рдЖрдореНрд╣рд╛рд▓рд╛ рд╕реНрд╡рддрдВрддреНрд░рдкрдгреЗ рд╡рд╛рдЧреВ рд╢рдХрд╛рд▓ рдЖрдгрд┐ рдЖрдордЪреЗ рдЕрдзрд┐рдХрд╛рд░реА, рд╕рдВрдЪрд╛рд▓рдХ, рдиреЛрдХрд░рджрд╛рд░, рдЖрдгрд┐ рдХреЛрдгрддреНрдпрд╛рд╣реА рд╕реНрд╡рддрдВрддреНрд░ рд╡реНрдпрдХреНрддреАрдВрд╕рд╛рдареА рджрдВрдбрд╛рддреНрдордХ, рджрдВрдбрд╛рддреНрдордХ, рд╡рд┐рд╢реЗрд╖, рдмреЗрд╢рд┐рд╕реНрдд рдХрд┐рдВрд╡рд╛ рд╕рдВрднрд╛рд╡реНрдп рд╣рд╛рдиреАрдЪреЗ (рддреНрдпрд╛рдиреБрд╕рд╛рд░) рдЖрдзрд┐рдХрд░рдгрд╛рдЪреЗ рдХрд╛рдо рдХрд░реВ рд╢рдХрд╛рд▓. рдХрд░рд╛рд░ рдХрд┐рдВрд╡рд╛ рдЖрд░реНрдЯреАрдЯреНрд░рд┐рд╢рди, рдХрд┐рдВрд╡рд╛ рдЪрд╛рдЪрдгреА рдХрд┐рдВрд╡рд╛ рдЕрдкреАрд▓рдЪреНрдпрд╛ рд╡реЗрд│реА, рдЬрд░ рдХреЛрдгрддреЗрд╣реА рдХрд░рд╛рд░рдирд╛рдорд╛ рдХрд┐рдВрд╡рд╛ рдХреГрддреА рдХрд┐рдВрд╡рд╛ рдХреГрддреА рдХрд┐рдВрд╡рд╛ рд▓рд╡рд╛рджрд╛рдЪреА рд╕реНрдерд╛рдкрдирд╛ рдХреЗрд▓реА рдЧреЗрд▓реА рдирд╕реЗрд▓ рддрд░, рдХрд░рд╛рд░ рдХрд┐рдВрд╡рд╛ рдХрд░реНрддрд╡реНрдп рдмрдЬрд╛рд╡рдгреНрдпрд╛рдРрд╡рдЬреА рдХрд┐рдВрд╡рд╛ рдХрд░рд╛рд░рд╛рдиреБрд╕рд╛рд░ рдЙрджреНрднрд╡реВ рд╢рдХрд▓реЗ рдЖрд╣реЗ рд╡реИрдпрдХреНрддрд┐рдХ рдиреБрдХрд╕рд╛рди рднрд░рдкрд╛рдИрд╕рд╛рдареА рдХрд┐рдВрд╡рд╛ рдорд╛рд▓рдорддреНрддреЗрдЪреНрдпрд╛ рд╣рд╛рдиреАрд╕рд╛рдареА рдХреЛрдгрддреЗрд╣реА рджрд╛рд╡реЗ рдирд╕рд▓реНрдпрд╛рд╕, рдпрд╛ рдХрд░рд╛рд░рд╛рджреНрд╡рд╛рд░реЗ рдЖрдгрд┐ рдХреЛрдгрддреНрдпрд╛рд╣реА рдЙрд▓реНрд▓рдВрдШрдирд╛рддреВрди рдХреЛрдгрддреНрдпрд╛рд╣реА рдлреЗрдбрд░рд▓, рд╕реНрдЯреЗрдЯ рдХрд┐рдВрд╡рд╛ рд╕реНрдерд╛рдирд┐рдХ рдХрд╛рдпрджреНрдпрд╛рдВрджреНрд╡рд╛рд░реЗ, рд░рд╛рдЬреНрдп, рд╕реНрдерд╛рдирд┐рдХ рдирд┐рдпрдо, рдХрд┐рдВрд╡рд╛ рдХрд╛рдпрджреНрдпрд╛рдиреБрд╕рд╛рд░, рддреНрдпрд╛рдкреИрдХреА 20 рд╡рд░реНрд╖рд╛рдВрдЪреНрдпрд╛ рдХрд╛рд▓рд╛рд╡рдзреАрдирдВрддрд░ рдкреНрд░рд╡реЗрд╢ рд╣реЛрдК рд╢рдХрддреЛ. . рдХрд╛рдпрджреНрдпрд╛рдиреБрд╕рд╛рд░ рдкрд░рд╡рд╛рдирдЧреА рдорд┐рд│рд╛рд▓реНрдпрд╛рдЦреЗрд░реАрдЬ, рдЬрд░ рдХрдВрдкрдиреАрдЪреНрдпрд╛ рднрд╛рдЧрд╛рд╡рд░ рджрд╛рдпрд┐рддреНрд╡ рдЕрд╕реЗрд▓ рддрд░ рддреЗ рдЙрддреНрдкрд╛рджрдирд╛рдВрд╕рд╛рдареА рд╡ / рдХрд┐рдВрд╡рд╛ рд╕реЗрд╡рд╛рдВрд╕рд╛рдареА рдЕрд╕рд▓реЗрд▓реНрдпрд╛ рд░рдХрдореЗрдЪреНрдпрд╛ рд░рдХрдореЗрдкреБрд░рддреЗ рдорд░реНрдпрд╛рджрд┐рдд рдЕрд╕реЗрд▓ рдЖрдгрд┐ рддреНрдпрд╛рд╢рд┐рд╡рд╛рдп рдХрд╛рд╣реА рдЕрдЯреА рд╡ рд╢рд░реНрддреА рд▓рд╛рдЧреВ рдирдпреЗрдд. рдХрд╛рд╣реА рд╕реНрдЯреЗрдЯрд╕ рджрдВрдбрд╛рддреНрдордХ, рдЕрдиреИрддрд┐рдХ рдХрд┐рдВрд╡рд╛ рд╕рдВрднрд╛рд╡реНрдп рд╣рд╛рдиреАрдВрдЪреНрдпрд╛ рдмрд╣рд┐рд╖реНрдХрд╛рд░рд╛рдЪреА рдХрд┐рдВрд╡рд╛ рдорд░реНрдпрд╛рджрд╛ рдкрд░рд╡рд╛рдирдЧреА рджреЗрдд рдирд╛рд╣реАрдд, рддрд░ рддреНрдпрд╛рдкреБрдвреАрд▓ рдорд░реНрдпрд╛рджрд╛ рдХрд┐рдВрд╡рд╛ рдмрд╣рд┐рд╖реНрдХрд╛рд░ рдЖрдкрд▓реНрдпрд╛рд▓рд╛ рд▓рд╛рдЧреВ рд╣реЛрдК рд╢рдХрдд рдирд╛рд╣реАрдд. 16. рд╕рдорд╛рдкреНрддреА рдЖрдореНрд╣реА рдХреЛрдгрддреНрдпрд╛рд╣реА рдЕрдЯреА рд╡ рд╢рд░реНрддреАрдВрдЪрд╛ рднрдВрдЧ рдХрд░рдгреНрдпрд╛рд╢рд┐рд╡рд╛рдп рдорд░реНрдпрд╛рджрд┐рдд рдирд╕рд▓реЗрд▓реНрдпрд╛ рдХреЛрдгрддреНрдпрд╛рд╣реА рдХрд╛рд░рдгрд╛рд╕реНрддрд╡ рдЖрдордЪреНрдпрд╛ рдХреЛрдгрддреНрдпрд╛рд╣реА рдирд┐рд░реНрдгрдпрд╛рд╡рд┐рд░реВрджреНрдз рдХреЛрдгрддреНрдпрд╛рд╣реА рдкреВрд░реНрд╡рд╕реВрдЪрдирд╛ рдХрд┐рдВрд╡рд╛ рджрд╛рдпрд┐рддреНрд╡рд╛рд╡рд┐рдирд╛, рдЖрдкрд▓реЗ рдЦрд╛рддреЗ рдирд┐рд░рд╕реНрдд рдХрд┐рдВрд╡рд╛ рдирд┐рд▓рдВрдмрд┐рдд рдХрд░реВ рдЖрдгрд┐ рд╕реЗрд╡реЗрдордзреНрдпреЗ рддреНрд╡рд░рд┐рдд рд╕реЗрд╡рд╛ рдкреНрд░рд╡реЗрд╢ рдХрд░реВ. рдЖрдкрдг рдЖрдкрд▓реЗ рдЦрд╛рддреЗ рд╕рдВрдкреБрд╖реНрдЯрд╛рдд рдЖрдгреВ рдЗрдЪреНрдЫрд┐рдд рдЕрд╕рд▓реНрдпрд╛рд╕ рдЖрдкрдг рд╕реЗрд╡рд╛ рд╡рд╛рдкрд░рдгреЗ рдмрдВрдж рдХрд░реВ рд╢рдХрддрд╛. рдЕрдЯреАрдВрдЪреНрдпрд╛ рд╕рд░реНрд╡ рддрд░рддреБрджреА рдЬреНрдпрд╛ рддреНрдпрд╛рдВрдЪреНрдпрд╛ рд╕реНрд╡рднрд╛рд╡рд╛рдиреЗ рд╕рдВрдкреБрд╖реНрдЯрд╛рдд рдЖрд▓реНрдпрд╛ рдкрд╛рд╣рд┐рдЬреЗрдд рддреНрдпрд╛ рдорд░реНрдпрд╛рджрд╛, рдорд╛рд▓рдХреАрдЪреНрдпрд╛ рддрд░рддреБрджреА, рд╣рдореА рдЕрд╕реНрд╡реАрдХрд░рдг, рд╣рд╛рдиреАрднрд╛рд╡ рдЖрдгрд┐ рджрд╛рдпрд┐рддреНрд╡рд╛рдЪреА рдорд░реНрдпрд╛рджрд╛ рдпрд╛рд╢рд┐рд╡рд╛рдп рд╕рдорд╛рдкреНрддреА рдЯрд┐рдХреВрди рд░рд╛рд╣рддреАрд▓. 17. рдирд┐рдпрдорди рдХрд╛рдпрджрд╛ рдпрд╛ рдЕрдЯреА рднрд╛рд░рддреАрдп рд╢рд╛рд╕рд┐рдд рдХрд╛рдпрджреНрдпрд╛рдиреБрд╕рд╛рд░ рдЪрд╛рд▓рд╡рд▓реНрдпрд╛ рдЬрд╛рддреАрд▓ рдЖрдгрд┐ рдХрд╛рдпрджреНрдпрд╛рдЪреНрдпрд╛ рддрд░рддреБрджреАрдВрдЪрд╛ рднрдВрдЧ рди рдХрд░рддрд╛ рдХрд░рд╛рд░рд╛рд╡рд░ рд▓рд╛рдЧреВ рдЕрд╕рд▓реЗрд▓реНрдпрд╛ рдирд┐рдпрдорд╛рдВрдЪреЗ рдкрд╛рд▓рди рдХрд░рддрд╛рдд. рдпрд╛ рдЕрдЯреАрдВрдЪрд╛ рдХреЛрдгрддрд╛рд╣реА рд╣рдХреНрдХ рдХрд┐рдВрд╡рд╛ рддрд░рддреВрджреА рд▓рд╛рдЧреВ рдХрд░рдгреНрдпрд╛рдд рдЖрдордЪреЗ рдЕрдкрдпрд╢реА рдард░рд▓реНрдпрд╛рд╕ рддреНрдпрд╛ рд╣рдХреНрдХрд╛рдВрдЪреА рдорд╛рдлреА рдорд╛рдирд▓реА рдЬрд╛рдгрд╛рд░ рдирд╛рд╣реА. рдЬрд░ рдпрд╛ рдЕрдЯреАрдВрдордзреАрд▓ рдХреЛрдгрддреНрдпрд╛рд╣реА рддрд░рддреВрджреА рдЕрд╡реИрдз рдХрд┐рдВрд╡рд╛ рдЕрдВрдорд▓рдмрдЬрд╛рд╡рдгреАрд╕рд╛рдареА рдХреЛрд░реНрдЯрд╛рджреНрд╡рд╛рд░реЗ рдзрд░реБрди рдареЗрд╡рд▓реНрдпрд╛ рдЧреЗрд▓реНрдпрд╛ рдЕрд╕рддреАрд▓ рддрд░ рдпрд╛ рдЕрдЯреАрдВрдЪреНрдпрд╛ рдЙрд░реНрд╡рд░рд┐рдд рддрд░рддреБрджреА рдкреНрд░рднрд╛рд╡реА рд░рд╛рд╣рддреАрд▓. рдпрд╛ рдЕрдЯреА рдЖрдордЪреНрдпрд╛ рд╕реЗрд╡реЗрд╕рдВрдмрдВрдзреАрдЪрд╛ рд╕рдВрдкреВрд░реНрдг рдХрд░рд╛рд░ рддрдпрд╛рд░ рдХрд░рддрд╛рдд рдЖрдгрд┐ рд╕реЗрд╡реЗрд╕рдВрджрд░реНрднрд╛рддреАрд▓ рдЖрдордЪреНрдпрд╛ рдЖрдзреА рдЭрд╛рд▓реЗрд▓реНрдпрд╛ рдХреЛрдгрддреНрдпрд╛рд╣реА рдХрд░рд╛рд░рд╛рдЪреА рдЬрд╛рдЧрд╛ рдШреЗрддрд╛рдд. 18. рд╕реЗрд╡реЗрддреАрд▓ рдмрджрд▓ рдЖрдордЪреНрдпрд╛рдХрдбреЗ рдХреЛрдгрддреАрд╣реА рд╕реВрдЪрдирд╛ рди рджреЗрддрд╛ рдЖрдордЪреНрдпрд╛ рд╕реЗрд╡реЗрдЪрд╛ рдЖрдгрд┐ рдЖрдореНрд╣реА рд╕реЗрд╡реЗрджреНрд╡рд╛рд░реЗ рдкреНрд░рджрд╛рди рдХреЗрд▓реЗрд▓реА рдХреЛрдгрддреАрд╣реА рд╕реЗрд╡рд╛ рдХрд┐рдВрд╡рд╛ рд╕рд╛рдордЧреНрд░реА, рдорд╛рдЧреЗ рдШреЗрдгреНрдпрд╛рдЪрд╛ рдХрд┐рдВрд╡рд╛ рд╕реБрдзрд╛рд░рдгреНрдпрд╛рдЪрд╛ рдЕрдзрд┐рдХрд╛рд░ рдЖрдордЪреНрдпрд╛рдХрдбреЗ рдЖрд╣реЗ. рдХреЛрдгрддреНрдпрд╛рд╣реА рдХрд╛рд░рдгрд╛рд╕реНрддрд╡ рд╕реЗрд╡реЗрдЪрд╛ рд╕рд░реНрд╡ рдХрд┐рдВрд╡рд╛ рдХреЛрдгрддрд╛рд╣реА рднрд╛рдЧ рдХреЛрдгрддреНрдпрд╛рд╣реА рд╡реЗрд│реА рдХрд┐рдВрд╡рд╛ рдХреЛрдгрддреНрдпрд╛рд╣реА рдХрд╛рд▓рд╛рд╡рдзреАрд╕рд╛рдареА рдЕрдиреБрдкрд▓рдмреНрдз рдЕрд╕рд▓реНрдпрд╛рд╕ рдЖрдореНрд╣реА рдЬрдмрд╛рдмрджрд╛рд░ рд░рд╛рд╣рдгрд╛рд░ рдирд╛рд╣реА. рд╡реЗрд│реЛрд╡реЗрд│реА рдЖрдореНрд╣реА рдиреЛрдВрджрдгреАрдХреГрдд рд╡рд╛рдкрд░рдХрд░реНрддреНрдпрд╛рдВрд╕рд╣ рд╕реЗрд╡реЗрдЪреНрдпрд╛ рдХрд╛рд╣реА рднрд╛рдЧрд╛рдВрд╡рд░ рдХрд┐рдВрд╡рд╛ рд╕рдВрдкреВрд░реНрдг рд╕реЗрд╡реЗрдордзреНрдпреЗ рдкреНрд░рд╡реЗрд╢ рдкреНрд░рддрд┐рдмрдВрдзрд┐рдд рдХрд░реВ рд╢рдХрддреЛ. 19. рдЕрдЯреАрдВрдордзреАрд▓ рджреБрд░реБрд╕реНрддреА рдЖрдореНрд╣реА рдпрд╛ рд╕рд╛рдЗрдЯрд╡рд░ рд╕реБрдзрд╛рд░рд┐рдд рдЕрдЯреА рдкреЛрд╕реНрдЯ рдХрд░реВрди рдХреЛрдгрддреНрдпрд╛рд╣реА рд╡реЗрд│реА рдЕрдЯреАрдВрдордзреНрдпреЗ рд╕реБрдзрд╛рд░рдгрд╛ рдХрд░реВ рд╢рдХрддреЛ. рдпрд╛ рдЕрдЯреАрдВрдЪреЗ рдЕрдзреВрдирдордзреВрди рдкреБрдирд░рд╛рд╡рд▓реЛрдХрди рдХрд░рдгреНрдпрд╛рдЪреА рдЖрдкрд▓реА рдЬрдмрд╛рдмрджрд╛рд░реА рдЖрд╣реЗ. рд╕реБрдзрд╛рд░рд┐рдд рдЕрдЯреАрдВрдЪреНрдпрд╛ рдкреЛрд╕реНрдЯрд┐рдВрдЧрдирдВрддрд░ рдЖрдкрд▓рд╛ рдкреНрд▓реЕрдЯрдлреЙрд░реНрдордЪрд╛ рдЕрд╡рд┐рд░рдд рд╡рд╛рдкрд░ рдореНрд╣рдгрдЬреЗ рдЖрдкрдг рдмрджрд▓ рд╕реНрд╡реАрдХрд╛рд░рд╛ рдЖрдгрд┐ рддреНрдпрд╛рд╕ рд╕рд╣рдорддреА рджрд┐рд▓реА. рдЖрдкрдг рд╣реЗ рдкреГрд╖реНрда рд╡рд╛рд░рдВрд╡рд╛рд░ рддрдкрд╛рд╕рдгреЗ рдЕрдкреЗрдХреНрд╖рд┐рдд рдЖрд╣реЗ рдЬреЗрдгреЗрдХрд░реВрди рдЖрдкрд▓реНрдпрд╛рд▓рд╛ рдЖрдкрд▓реНрдпрд╛рд╡рд░ рдмрдВрдзрдирдХрд╛рд░рдХ рдЕрд╕рд▓реНрдпрд╛рдиреЗ рдХреЛрдгрддреНрдпрд╛рд╣реА рдмрджрд▓рд╛рдВрдЪреА рдорд╛рд╣рд┐рддреА рдЕрд╕реЗрд▓. рдХреЛрдгрддреАрд╣реА рдкреБрдирд░рд╛рд╡реГрддреНрддреА рдкреНрд░рднрд╛рд╡реА рдЭрд╛рд▓реНрдпрд╛рдирдВрддрд░ рдЖрдордЪреНрдпрд╛ рд╕реЗрд╡реЗрдордзреНрдпреЗ рдкреНрд░рд╡реЗрд╢ рдХрд░рдгреЗ рдХрд┐рдВрд╡рд╛ рд╡рд╛рдкрд░рдгреЗ рд╕реБрд░реВ рдареЗрд╡реВрди рдЖрдкрдг рд╕реБрдзрд╛рд░рд┐рдд рдЕрдЯреАрдВрдирд╛ рдмрд╛рдВрдзреАрд▓ рдЕрд╕рд▓реНрдпрд╛рдЪреЗ рдЖрдкрдг рдорд╛рдиреНрдп рдХрд░рддрд╛. рдЖрдкрдг рдирд╡реАрди рдЕрдЯреАрдВрд╢реА рд╕рд╣рдордд рдирд╕рд▓реНрдпрд╛рд╕ рдЖрдкрдг рдпрд╛рдкреБрдвреЗ рд╕реЗрд╡рд╛ рд╡рд╛рдкрд░рдгреНрдпрд╛рд╕ рдЕрдзрд┐рдХреГрдд рдирд╛рд╣реА. 20. рдорд╛рдлреА рдЖрдгрд┐ рдЧрдВрднреАрд░рддрд╛ рдЕрдЯреАрдВрдордзреНрдпреЗ рдирдореВрдж рдХреЗрд▓реЗрд▓реНрдпрд╛ рдХреЛрдгрддреНрдпрд╛рд╣реА рдореБрджрддреАрдЪреА рдХрд┐рдВрд╡рд╛ рдЕрдЯреАрдЪреА рдХрдВрдкрдиреАрдХрдбреВрди рдХреЗрд▓реЗрд▓реА рдХреЛрдгрддреАрд╣реА рдорд╛рдлреА рдкреБрдвреАрд▓ рдЕрдЯреА рдХрд┐рдВрд╡рд╛ рд╢рд░реНрддреАрдЪреА рдорд╛рдлреА рдХрд┐рдВрд╡рд╛ рдЗрддрд░ рдЕрдЯреА рдХрд┐рдВрд╡рд╛ рд╢рд░реНрддреАрдЪреА рдорд╛рдлреА рдорд╛рдирд▓реА рдЬрд╛рдгрд╛рд░ рдирд╛рд╣реА, рдЖрдгрд┐ рдХрдВрдкрдиреАрддреАрд▓ рдХреЛрдгрддреНрдпрд╛рд╣реА рдЕрдЯреА рдХрд┐рдВрд╡рд╛ рд╢рд░реНрддреАрдиреБрд╕рд╛рд░ рддрд░рддреВрдж рдХрд░рдгреНрдпрд╛рд╕ рдЕрдкрдпрд╢реА рдард░реЗрд▓. рдЕрд╢рд╛ рд╣рдХреНрдХрд╛рдЪреА рдХрд┐рдВрд╡рд╛ рддрд░рддреБрджреАрдЪреА рдорд╛рдлреА рддрдпрд╛рд░ рдХрд░реВ рдирдХрд╛. рдиреНрдпрд╛рдпрд╛рд▓рдпреАрди рдХрд┐рдВрд╡рд╛ рд╕рдХреНрд╖рдо рдиреНрдпрд╛рдпрд╛рдзрд┐рдХрд╛рд░ рдЕрд╕рд▓реЗрд▓реНрдпрд╛ рдЕрдиреНрдп рдиреНрдпрд╛рдпрд╛рдзрд┐рдХрд░рдгрд╛рдиреЗ рдХреЛрдгрддреНрдпрд╛рд╣реА рдХрд╛рд░рдгрд╛рд╕реНрддрд╡ рдЕрдЯреА, рддрд░рддреВрджреА рдЕрд╡реИрдз, рдмреЗрдХрд╛рдпрджреЗрд╢реАрд░ рдХрд┐рдВрд╡рд╛ рдЕрдВрдорд▓рдмрдЬрд╛рд╡рдгреАрд╕рд╛рдареА рдШреЗрддрд▓реНрдпрд╛рд╕ рдЕрд╢рд╛ рддрд░рддреВрджреА рдХрдореАрддрдХрдореА рдорд░реНрдпрд╛рджрд┐рдд рдХреЗрд▓реНрдпрд╛ рдЬрд╛рддреАрд▓ рдХрд┐рдВрд╡рд╛ рдорд░реНрдпрд╛рджрд┐рдд рдХреЗрд▓реНрдпрд╛ рдкрд╛рд╣рд┐рдЬреЗрдд рддрд░ рдЙрд░реНрд╡рд░рд┐рдд рдЕрдЯреАрдВрдЪреА рддрд░рддреВрдж рдкреВрд░реНрдг рдЕрдВрдорд▓рд╛рдд рд░рд╛рд╣реАрд▓. рдЖрдгрд┐ рдкреНрд░рднрд╛рд╡. 21. рдкрд╛рд╡рддреА рдЖрдордЪреНрдпрд╛рджреНрд╡рд╛рд░реЗ рдкреНрд░рджрд╛рди рдХреЗрд▓реЗрд▓реНрдпрд╛ рд╕реЗрд╡рд╛ рдХрд┐рдВрд╡рд╛ рдЗрддрд░ рд╕реЗрд╡рд╛рдВрдЪрд╛ рд╡рд╛рдкрд░ рдХрд░реВрди, рдЖрдкрдг рдЬреНрдЮрд╛рдд рдЖрд╣рд╛рдд рдХреА рдЖрдкрдг рд╕реЗрд╡реЗрдЪреНрдпрд╛ рдпрд╛ рдЕрдЯреА рд╡рд╛рдЪрд▓реНрдпрд╛ рдЖрд╣реЗрдд рдЖрдгрд┐ рддреНрдпрд╛рджреНрд╡рд╛рд░реЗ рдЖрдкрд▓реНрдпрд╛рд╢реА рд╕рд╣рдордд рдЖрд╣рд╛рдд. 22. рдЖрдордЪреНрдпрд╛рд╢реА рд╕рдВрдкрд░реНрдХ рд╕рд╛рдзрд╛ рдХреГрдкрдпрд╛ рдЖрдкрд▓рд╛ рдЕрднрд┐рдкреНрд░рд╛рдп, рдЯрд┐рдкреНрдкрдгреНрдпрд╛, рддрд╛рдВрддреНрд░рд┐рдХ рд╕рдорд░реНрдердирд╛рд╕рд╛рдареА рд╡рд┐рдирдВрддреНрдпрд╛ рдИрдореЗрд▓рджреНрд╡рд╛рд░реЗ рдкрд╛рдард╡рд╛: onlineindiataxfilings@gmail.com .

  • How to check Income Tax Refund Status | Karr Tax

    Find the easiest way to track your income tax refund status with our comprehensive guide. рдЖрдкрд▓реА рдЖрдпрдХрд░ рдкрд░рддрд╛рд╡рд╛ рд╕реНрдерд┐рддреА рдХрд╢реА рддрдкрд╛рд╕рд╛рд╡реА What is Income Tax Refund? рдЖрдкрдг рд╕реНрд╡рдд: рдЪреНрдпрд╛ рдорд╛рдзреНрдпрдорд╛рддреВрди рдХрд┐рдВрд╡рд╛ рдХреЛрдгрддреНрдпрд╛рд╣реА рдПрдЬрдиреНрд╕реАрджреНрд╡рд╛рд░реЗ рдХрд┐рдВрд╡рд╛ рд╕реАрдПрдорд╛рд░реНрдлрдд рдЖрдпрдЯреА рд░рд┐рдЯрд░реНрди рджрд╛рдЦрд▓ рдХреЗрд▓реЗ рдЕрд╕реЗрд▓ рдкрд░рдВрддреБ рдмрд░реНрдпрд╛рдЪ рд╡реЗрд│рд╛, рдЖрдкрдг рд╡рд┐рдЪрд╛рд░ рдХрд░реВ рд╢рдХрддрд╛ рдХреА рдкрд░рддрд╛рд╡рд╛ рдЖрдкрд▓реНрдпрд╛ рдЦрд╛рддреНрдпрд╛рдд рдХрд┐рдВрд╡рд╛ рддреНрдпрд╛рд╕рд╛рд░рдЦреНрдпрд╛ рдкреНрд░рдХрд░рдгрд╛рдВрдордзреНрдпреЗ рдЬрдорд╛ рдЭрд╛рд▓рд╛ рдирд╛рд╣реА. ╪з┘И╪▒ рдкреНрд░рд╛рдкреНрддрд┐рдХрд░ рд╡рд┐рднрд╛рдЧрд╛рдиреЗ рдЧреЗрд▓реНрдпрд╛ рдЕрдиреЗрдХ рд╕рд╣рд╛рдпреНрдпрдХрд╛рдВрдЪреНрдпрд╛ рддреБрдордЪреНрдпрд╛ рдкреНрд░рд╛рдкреНрддрд┐рдХрд░ рдкрд░рддрд╛рд╡реНрдпрд╛рдЪреНрдпрд╛ рдСрдирд▓рд╛рдИрди рддрдкрд╛рд╕рдгреАрдЪреА рд╕реБрд╡рд┐рдзрд╛ рдЙрдкрд▓рдмреНрдз рдХрд░реБрди рджрд┐рд▓реА рдЖрд╣реЗ. www.tin-nsdl.com рд╡реЗрдмрд╕рд╛рдЗрдЯрд╡рд░ рдЬрд╛рдКрди рдСрдирд▓рд╛рдЗрди рд╡рд░реНрд╖реЗ. ╪з┘И╪▒ рдЖрдкрд▓реНрдпрд╛ рдЖрдпрдЯреА рдкрд░рддрд╛рд╡реНрдпрд╛рдЪреЗ рдХрд╛рдп рдЭрд╛рд▓реЗ рдпрд╛рдЪреА рд╕рд╡рд┐рд╕реНрддрд░ рдорд╛рд╣рд┐рддреА рдЖрдкрд▓реНрдпрд╛рд▓рд╛ рдЖрдкрд▓реНрдпрд╛ рдЦрд╛рддреНрдпрд╛рдд рдЬрдорд╛ рдЭрд╛рд▓реЗрд▓реНрдпрд╛ рддрд╛рд░рдЦреЗрдЪреА, рдХреЛрдгрддреНрдпрд╛рд╣реА рдердХрдмрд╛рдХреАрдЪреНрдпрд╛ рдорд╛рдЧрдгреАрдиреБрд╕рд╛рд░ рддреЗ рд╕рдорд╛рдпреЛрдЬрд┐рдд рдХреЗрд▓реА рдЧреЗрд▓реА рдЖрд╣реЗ рдХреА рдирд╛рд╣реА. рддрдерд╛рдкрд┐ рдХреЛрдгрддреАрд╣реА рдорд╛рд╣рд┐рддреА рдЙрдкрд▓рдмреНрдз рдирд╕рд▓реНрдпрд╛рд╕, рдпрд╛рдЪрд╛ рдЕрд░реНрде рдЕрд╕рд╛ рдХреА рдЖрдкрд▓реНрдпрд╛ рдкрд░рддрд╛рд╡реНрдпрд╛рд╡рд░ рдЕрджреНрдпрд╛рдк рдкреНрд░рдХреНрд░рд┐рдпрд╛ рдХреЗрд▓реА рдЧреЗрд▓реА рдирд╛рд╣реА рдХрд┐рдВрд╡рд╛ рддреА рдЖрдкрд▓реНрдпрд╛ рдкреНрд░рдХреНрд░рд┐рдпреЗрддреАрд▓ рдХрд╛рд╣реА рд╕рдорд╕реНрдпрд╛ рдЖрд╣реЗрдд. рдЕрд╢рд╛ рдкреНрд░рдХрд░рдгрд╛рдд, рдЖрдкрд▓реНрдпрд╛рд▓рд╛ рддреНрдпрд╛рд╕ рдЗрдлрд┐рд▓рд┐рдВрдЧ рд╕рд╛рдЗрдЯ рдореНрд╣рдгрдЬреЗрдЪ www. рдпреЗрдереЗ рднреЗрдЯ рджреНрдпрд╛рд╡реА рд▓рд╛рдЧреЗрд▓. рдЖрдпрдХрдореЕрдХреНрд╕рд┐рдВрдбрд┐рдпрд╛рдлрд┐рд▓рд┐рдВрдЧ .gov.in, рдЖрдкрд▓реНрдпрд╛ рдЦрд╛рддреНрдпрд╛рдд рд▓реЙрдЧрд┐рди рдХрд░рд╛ рдЖрдгрд┐ рдЖрдкрд▓реНрдпрд╛ рд░рд┐рдЯрд░реНрди рдкреНрд░рдХреНрд░рд┐рдпреЗрдЪреА рд╕реНрдерд┐рддреА рдкрд╣рд╛. ╪з┘И╪▒ ╪з┘И╪▒ рдЖрдкрд▓реНрдпрд╛ рдЖрдпрдЯреА рдкрд░рддрд╛рд╡реНрдпрд╛рдЪреА рд╕реНрдерд┐рддреА рддрдкрд╛рд╕рдгреНрдпрд╛рд╕рд╛рдареА ╪з┘И╪▒ ╪з┘И╪▒ ╪з┘И╪▒ ╪з┘И╪▒ When Are You Eligible To Claim An Income Tax Refund? Excess TDS Deducted Employers deduct taxes according to the documents, such as proofs for investments like 8 0C or medical insurance premiums . In any case, if the employee can't furnish proof by the financial year's end, the employer might deduct higher taxes. Further, according to their eligibility, the employee can claim the benefits later by filing the IT return, such as ITR-1 , ITR-2 , etc, and seek a refund of the excess taxes paid. Income Below Taxable Bracket Individuals with income less than the taxable threshold (e.g., less than Rs 5 lakh) may not be required to pay taxes. Yet, their taxes got deducted. So they can seek a refund on the excess tax deducted. Excess Advance Tax Paid If the advance tax paid on self-assessment exceeds the actual tax liability for the financial year, taxpayers can claim a refund while filing their Income Tax Return (ITR). Doubly Taxed Income (DTAA) Entities earning taxable income in more than one country due to being a citizen of one country and receiving income from another may claim a tax refund. Double Taxation Avoidance Agreements (DTAA) allow non-residents to claim a refund if their income is taxable in multiple countries. Excess TDS on Interest Income Banks may deduct TDS on interest accrued from FDs or bonds if it exceeds the specified limit in the Income Tax Act. Taxpayers can claim a refund if excess TDS is deducted. All the instances mentioned above are subjective, so seeking advice from a professional tax expert from Karr Tax is suggested to ensure compliance with tax laws and guidelines to facilitate a smooth refund process. How To Claim An Income Tax Refund? To initiate the process of claiming an income tax refund, the taxpayer needs to file their Income Tax Return (ITR) . The department will consider the ITR for refund processing only if it is verified through online modes or by sending a signed copy of ITR-V through offline means. Have you filed your Income tax return to claim a refund? If not, get started with Karr Ta x's user-friendly platform. Want to save on taxes? Get it touch with our tax professionals to know the strategies! How To Check IT Refund Status? Once the refund is processed, you can check the refund status in the following ways. The Income Tax E-filing Portal Follow the below steps sequentially. Step 1.) Visit the official Income Tax portal website and log in to the account using your PAN and password. Step 2.) Go to the тАЬservicesтАЭ section, select "Know your Refund statusтАЩ and choose Assessment Year. Step 3.) Here, you can check the refund status of refund determined after 31st March,2023. For Refunds issued prior to this date, you have to follow below mentioned process. The TIN NSDL Portal Here are the steps to check IT refund status via the TIN NSDL Portal. Step 1.) Visit the official TIN NSDL Portal , and you will see a page shown in the image Step 2.) Enter your PAN number, assessment year, and fill in the captcha. Then, click тАЬProceed.тАЭ Once done, you will get all the details of your TDS refund status. Here is a list of some common terminologies for various income tax refund statuses. Refund Paid: Your income tax refund has been successfully transferred to your bank account. No Demand, No Refund: This status indicates that the tax amount deducted is accurate and the income tax department does not owe you any refund. Demand Determined: Your demand for a refund has been rejected, and the department's calculation suggests that you need to pay additional tax. ITR Proceeds Determined and Sent to Refund Banker: It implies that your income tax refund has been processed, and the amount has been sent to the refund banker for further processing. Refund Failure: The IT department has issued the refund, but it was not processed due to bank detail errors. Rectification Proceeded On, No Demand, No Refund: The income tax department has proceeded with rectifying your return, and there is neither a demand for additional payment nor a refund owed. Rectification Proceeded, Demand Determined: The rectified income tax refund request has been accepted, but the demand for additional tax payment has been determined. This amount needs to be paid within 30 days of the notice. Frequently Asked Questions (FAQs) 1.If my refund status displays тАЬRefund Failure,тАЭ can I apply for that again? You can raise a тАЬRefund ReissueтАЭ request under the тАШServicesтАЩ tab and add the bank account number where you want the credited refund. It will only be processed if the bank account is pre-validated. 2.I have changed my bank account number and want to change this in IT return. How to do this? If you need to update your bank account number in your income tax return, it is typically applicable in cases of refund failure. Where your IT Return has been processed, a refund was generated, but you have yet to receive it. To change the bank account number under such circumstances, follow these steps: Log in to the official income tax website. Navigate to 'Services' and select 'Refund Reissue.' Create a refund reissue request, specifying the updated bank account details where you want the refund to be credited. Ensure the new bank account is pre-validated, as the refund will only be credited to pre-validated accounts. Submit the refund reissue request. 3.How to check my income tax refund status online? You can check your IT return refund status online in two ways. By the Income Tax E-filing Portal By the TIN NSDL Portal 4.Is IT refund taxable? No, income tax refunds are not taxable as they are the return of excess income tax a taxpayer has paid to the government throughout the year. Since the refund is essentially the return of your own money that you overpaid in taxes, it is not treated as new income. Therefore, it is not subject to additional taxation. 5.Some of my personal details have changed. How can I update the address, email ID, and mobile number I provided in my Income Tax Return? To update your contact information, log in to the income tax e-filing website and navigate to 'My Profile.' Click 'Edit Contact' and enter your new address, email ID, or mobile number. Once you submit the changes, your updated contact details will be reflected in your profile and automatically sent to the Central Processing Center (CPC) for updating in your income tax return. 6.What is the meaning of the term тАЬRestricted RefundтАЭ? Restricted refund refers to the error that arises due to the inconsistency between your PAN and bank account number. 7.Is there any compensation for a delayed income tax refund? In the case of a delayed income tax refund, you are entitled to receive compensation. You will be eligible for an interest payment of 0.5% per month or part of the month on the amount that was due to you. This interest accrues from the 1st of April of the assessment year and continues until the date when your refund is granted. 8.What could be the reasons for delayed income tax refunds? There can be several reasons behind this situation. Processing Status Your Income Tax Return might still need to be processed. Inspect the status by logging into the income tax e-filing website. No Refund Determined Your income tax return might have been processed, but the Income Tax Department has determined that no refund is applicable in your case. Refund Not Credited Your income tax return could have been processed with a refund, but it has yet to be credited to your account. Ensure that you have pre-validated your bank account. рдЗрдереЗ рдХреНрд▓рд┐рдХ рдХрд░рд╛

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  • TDS Services | Online TDS Return Filing | Karr Tax

    Simplify TDS Returns with our easy guide. File online effortlessly and understand the process. Ensure accurate TDS Return filing. Learn more now. TDS Services: Services Filing Your TDS Returns Online: It's Easier Than You Think рдлреЙрд░реНрдо 24Q For Salaried Deductors рд╕реБрд░реБ рдХрд░реВрдпрд╛ рдлреЙрд░реНрдо 26Q For TDS on deductions other than_cc781905-5cde-3194 -bb3b-136bad5cf58d_ Salary рд╕реБрд░реБ рдХрд░реВрдпрд╛ рдлреЙрд░реНрдо 26QB рд╡рд┐рдХреНрд░реАрд╡рд░ TDS рд╕рд╛рдареА рд╕реНрдерд╛рд╡рд░ рдорд╛рд▓рдорддреНрддреЗрдЪреА рд╕реБрд░реБ рдХрд░реВрдпрд╛ рдлреЙрд░реНрдо 27рдкреНрд░ рдЕрдирд┐рд╡рд╛рд╕реАрдВрдирд╛ рдкреЗрдореЗрдВрдЯрд╡рд░ рдЯреАрдбреАрдПрд╕ рд╕реБрд░реБ рдХрд░реВрдпрд╛ рдлреЙрд░реНрдо 27EQ TCS рд╕рд╛рдареА рдлреЙрд░реНрдо 27EQ рд╕реБрд░реБ рдХрд░реВрдпрд╛ TDS Services - Return & Refund Navigating the world of tax can be a real maze, especially when it comes to dealing with the intricacies of TDS returns. But fear not, for we're here to simplify it all for you. In this friendly guide, we'll walk you through the steps of filing your TDS returns online, making it a breeze to manage your taxes and keep your financial house in order. So, if you're ready to simplify TDS returns and gain a sense of control over your financial affairs, let's get started on this journey together! What's TDS Return All About? Before we jump into the technical elements of online filing, let's clear up what a TDS return is. It's basically a report card for your taxes. This document summarizes all the tax amounts you deducted when making payments to others. Every three months, you need to share this information with the Income Tax Department. In everyday language, it's like a tax report card, summarizing all your tax transactions and how much tax you've gathered. It provides the tax authorities with a clear picture of your tax responsibilities. How to File TDS Return Online Now that you know what a TDS return is, let's get down to the practical stuff. Here's what you'll need and how to file your TDS return online: What You Need to Get Started PAN cards of all the parties involved (that's you, the person paying, and the person receiving). Information about the tax payments you made to the government. Any additional documents requested by the tax authorities. The Step-by-Step Process Step 1: Head to the Income Tax Department's website at http://incometax.gov.in/. Step 2: Log in using your TAN (Tax Deduction and Collection Account Number) details. Step 3: Go to 'e-File,' choose 'Income Tax Forms,' and click 'File Income Tax Forms' on the dashboard. Step 4: Choose the correct form for your situation. Step 5: Click 'Upload TDS Form' and hit 'LetтАЩs Get Started.' Step 6: Fill in the required information and click 'Proceed to e-Verify.' Step 7: Enter the OTP sent to your mobile for verification, and you're all set! Once you complete these steps, you'll receive a confirmation message for a job well done. If you're not using a Digital Signature Certificate (DSC), don't worry. You can still validate your TDS statements using the Electronic Verification Code (EVC). What You Need Before Filing Before hitting the 'File' button, there are a few essential things to check off your list: A valid TAN for e-filing тАУ you can't proceed without it. Return Preparation Utility (RPU) for preparing your TDS statement. File Validation Utility (FVU) to validate your TDS statement. If you prefer using a Digital Signature Certificate (DSC) for authentication, make sure it's valid. Link your bank or Demat account to your PAN for Electronic Verification via EVC. Ensure you've paid the total TDS amount before filing your TDS returns. Who Needs to File TDS Returns? Not everyone needs to hop on the TDS returns train. It's mostly for the folks who make payments in specific categories, including: Employers paying salaries. Earnings from games, races, or lotteries. Dealing with securities (the financial kind, not the secret agent gadgets). Earning insurance commissions. Buying or selling property. Paying rent. Investing in schemes like National Savings. Budget 2023: What's Changing in Taxes Get ready for some updates in the Budget 2023 that might affect your finances: Section 194BA - Now, if you're making money from online gaming, brace yourself for TDS deductions. Section 196A - Starting April 1, 2023, if you're a non-resident earning from mutual funds in India, you can show your Tax Residency Certificate to enjoy the TDS rate as per your tax treaty, instead of the flat 20%. Section 192A - Good news for those without a PAN! The TDS rate on PF withdrawals has dropped to 20% from the maximum marginal rate. Section 193 - No more TDS exemption for interest from listed debentures. You'll have to deal with TDS on your interest income from these specific securities. Section 194N - Big change here! From April 1, 2023, co-operative societies will only face TDS on cash withdrawals exceeding Rs 3 crore, up from the previous Rs 1 crore limit. TDS Rates Chart for Resident Indians TDS rates chart for income tax on select categories for the financial year 2023-2024 are listed below. These rates are applicable for resident Indians. Different TDS Forms TDS (Tax Deducted at Source) forms come in various types, each designed for specific purposes depending on the nature of the payment. Remember, no matter which TDS form you use, don't forget to include a digital signature on Form 27A. What You Need To Know About Penalties If you're late in filing your TDS return or make mistakes, there are consequences to be aware of: Penalties under Section 234E Missing the filing deadline will result in a late filing fee of Rs. 200 per day. The fee keeps adding up until you finally file your return, but it won't exceed your TDS amount. So, while it's a penalty, it won't break the bank. Penalties under Section 271H If you make errors in your return, like incorrect PAN or tax amount, you might face a penalty ranging from Rs. 10,000 to Rs. 1 lakh. The Final Word In a nutshell, TDS returns are like the nuts and bolts that keep the tax system working smoothly. While they might seem a bit tricky, filing them online can be a breeze if you follow the steps we've laid out. Don't let the paperwork scare you тАУ it's a simple process that helps you stay on top of your taxes and financial future. And for those looking for an even smoother experience, services like Karrtax.in offer expert assistance in filing all TDS returns, from Form 24Q , form 26Q , form 26QB , form 27Q to form 27EQ , making the process even more convenient. So, whether you prefer the DIY route or expert guidance , keeping your TDS returns in order has never been easier. TDS рдмрджреНрджрд▓ рдЕрдзрд┐рдХ рдЬрд╛рдгреВрди рдШреЗрдК рдЗрдЪреНрдЫрд┐рддрд╛? TDS рд╢рд┐рдХреНрд╖рдг рдХреЗрдВрджреНрд░

  • ITR - 5 | Karr Tax

    : Utilize our user-friendly online platform to file your ITR-5 Return hassle-free and ensure the use of all eligible tax benefits and deductions. It offers the ITR-5 filing steps, relevant provisions of Income Tax and other procedural details. ITR - 5: Price List рдЖрдпрдЯреАрдЖрд░ 5 рдлрд╛рдпрд▓реАрдВрдЧ рдП рд╡рд╛рдп. 2021-22 рддреВ рдирд┐рд╡рдб рдХрд░ тВ╣2999 For Firms/AOP Takes 1-2 Days on average. тЬЕ Expert Assisted тЬЕ Completely Secure тЬЕ Affordable Pricing Get Started ITR - 5: FAQ ITR-5 Return Filing ITR-5, an income tax return form, is specifically designed for firms, Limited Liability Partnerships (LLPs), Association of Persons (AOPs), and Body of Individuals (BOIs). It caters to entities other than individuals, catering to partnership firms, LLPs, AOPs, and BOIs, ensuring they comply with income tax regulations. ITR-5 is particularly applicable to these non-individual entities, serving as the designated form for filing income tax returns . Partnership firms and entities such as AOPs and BOIs utilize ITR-5 to report their income, ensuring accurate disclosure of financial details and adherence to tax norms. Understanding how to file ITR-5 is crucial for these entities to comply with income tax regulations and fulfill their tax obligations. рдЖрдпрдЯреАрдЖрд░ 5 рдХреЛрдгрд╛рд╕рд╛рдареА рдкрд╛рддреНрд░рддрд╛ рдЖрдпрдЯреАрдЖрд░ -5 рдлреЙрд░реНрдо рд╡реИрдпрдХреНрддрд┐рдХ, рдПрдЪрдпреВрдПрдл, рдХрдВрдкрдиреА рд╡реНрдпрддрд┐рд░рд┐рдХреНрдд рдЗрддрд░ рд╕рд░реНрд╡ рд╡реНрдпрдХреНрддреАрдВрдиреА рдЖрдгрд┐ рдЖрдпрдЯреАрдЖрд░ -7 рджрд╛рдЦрд▓ рдХрд░рдгреНрдпрд╛рд╕рд╛рдареА рдЖрд╡рд╢реНрдпрдХ рдЕрд╕рд▓реЗрд▓реНрдпрд╛ рд╡реНрдпрдХреНрддреАрдВрдиреА рджрд╛рдЦрд▓ рдХрд░рдгреЗ рдЖрд╡рд╢реНрдпрдХ рдЖрд╣реЗ. рдЖрдпрдЯреАрдЖрд░ -5 рджрд╛рдЦрд▓ рдХрд░рдгреНрдпрд╛рд╕ рдкрд╛рддреНрд░ рд╡реНрдпрдХреНрддреА рдЦрд╛рд▓реАрд▓рдкреНрд░рдорд╛рдгреЗ рдЖрд╣реЗрдд: рдПрдХ рдлрд░реНрдо; рдорд░реНрдпрд╛рджрд┐рдд рджрд╛рдпрд┐рддреНрд╡ рднрд╛рдЧреАрджрд╛рд░реА; рдЕрд╕реЛрд╕рд┐рдПрд╢рди рдСрдл рдкрд░реНрд╕рдиреНрд╕ (рдПрдУрдкреА); рд╡реНрдпрдХреНрддреАрдВрдЪреЗ рд╢рд░реАрд░ (рдмреАрдУрдЖрдп); рдХрд▓рдо реи ()рез) (vii) рдордзреНрдпреЗ рд╕рдВрджрд░реНрднрд┐рдд рдХреГрддреНрд░рд┐рдо рдиреНрдпрд╛рдпрд╛рд▓рдпреАрди рд╡реНрдпрдХреНрддреА (рдПрдЬреЗрдкреА); рдХрд▓рдо 160 (1) (iii) рдХрд┐рдВрд╡рд╛ 160 (1) (iv) рдордзреНрдпреЗ рд╕рдВрджрд░реНрднрд┐рдд рд╕реНрдерд╛рдирд┐рдХ рдкреНрд░рд╛рдзрд┐рдХрд░рдг; рд╕рд╣рдХрд╛рд░реА рд╕рдВрд╕реНрдерд╛; рд╕реЛрд╕рд╛рдпрдЯреА рдиреЛрдВрджрдгреА рдЕрдзрд┐рдирд┐рдпрдо, рез60 orреж рдХрд┐рдВрд╡рд╛ рдХреЛрдгрддреНрдпрд╛рд╣реА рд░рд╛рдЬреНрдп рдХрд╛рдпрджрд╛ рдЯреНрд░рд╕реНрдЯ рдЕрдВрддрд░реНрдЧрдд рдиреЛрдВрджрдгреАрдХреГрдд рд╕рдВрд╕реНрдерд╛ (рдЖрдпрдЯреАрдЖрд░-7 рдлреЙрд░реНрдо рднрд░рдгреНрдпрд╛рд╕рд╛рдареА рдкрд╛рддреНрд░ рдЯреНрд░рд╕реНрдЯ рд╡рдЧрд│рддрд╛) рдореГрдд рд╡реНрдпрдХреНрддреАрдЪреА рд╕рдВрдкрддреНрддреА рджрд┐рд╡рд╛рд│рдЦреЛрд░реАрдЪреА рдЗрд╕реНрдЯреЗрдЯ рдХрд▓рдо рез (((EрдИ) рдордзреНрдпреЗ рд╕рдВрджрд░реНрднрд┐рдд рд╡реНрдпрд╡рд╕рд╛рдп рдЯреНрд░рд╕реНрдЯ рдХрд▓рдо рез (((F рдПрдл) рдордзреНрдпреЗ рдЙрд▓реНрд▓реЗрдЦ рдХреЗрд▓реЗрд▓рд╛ рдЧреБрдВрддрд╡рдгреВрдХ рдирд┐рдзреА Who Is Eligible For ITR-5 Filing? The following entities are required to file an ITR-5 return. Firms (including Limited Liability Partnerships - LLPs) Association of Persons (AOP) Body of Individuals (BOI) Artificial Juridical Person Estate of deceased & insolvent Juridical person under section 2(31)(vii) Cooperative Societies Local Authorities рдЖрдпрдЯреАрдЖрд░ -5 рднрд░рдгреНрдпрд╛рд╕рд╛рдареА рдЖрд╡рд╢реНрдпрдХ рдХрд╛рдЧрджрдкрддреНрд░реЗ Here is the list of entities that are not required to file the ITR-5 form but may use other ITR forms based on their specific circumstances: Individual assessee: Individuals should use the appropriate ITR form according to their sources of income, such as salary, house property, and other sources. Hindu Undivided Families (HUFs): HUFs generally use ITR-2 if they have income from multiple sources. Companies: Companies, whether private or public, have their own set of ITR forms, like ITR-6 or ITR-7, depending on their legal structure and income sources. Taxpayers using ITR-7 Form: Entities falling under Sections 139(4A), 139(4B), 139(4C), 139(4D), 139(4E), or 139(4F) are required to use Form ITR-7 . This includes charitable trusts, political parties, educational institutions, and other similar entities. Structure of the ITR-5 Form The ITR-5 Form is divided into two parts and several schedules. Below is a detailed overview of its structure. Part A: General information This section includes personal information about the taxpayer, including name, address, PAN (Permanent Account Number), and more. Part A-BS: Balance Sheet It reports the details related to the balance sheet, including assets and liabilities, as of the specified date. Part A-Manufacturing Account Here in this section, details of the manufacturing account are included. Part A-Trading Account Information about the trading account for the financial year. Part A-P&L: Profit and Loss Account Includes information about income and expenses for the current financial year. Part A-OI: Other Information Here in this section, details of the manufacturing account are included. Part A-QD: Quantitative Details This section encompasses the quantitative details of various items. Part B: This section calculates and reports the taxpayerтАЩs total income and tax liability. Further, there are 31 schedules, sections, or categories within the form. Part B-TI: Computation of Total Income Details of income, such as salary, house property, capital gains, business/profession income, and other sources. Part B-TTI: Tax Liability on Total Income Calculation of tax liability and details of deductions and exemptions. Schedule CG: Capital Gains Computation of income under the details of capital gains. Schedule OS: Income from Other Sources Computation of income under the details of income from other sources Schedule CYLA: Set off of Current Year Losses Information about setting off the current year's losses. Schedule BFLA: Brought Forward Losses of earlier years Information about the setting off of unabsorbed losses brought forward from previous years. Schedule DPM: Depreciation of machinery and plant computation Information about depreciation on plant and machinery under the Income Tax Act Schedule UD: Unabsorbed Depreciation Information about unabsorbed depreciation. Schedule CFL: Carried-forward losses Details of losses that are carried forward in future years. Schedule ICDS: Income Computation Disclosure Standards on Profit Details related to ICDS. Schedule 80G: Donations entitled to deduction under section 80G Information about donations eligible for deductions as per section 80G of the Income Tax Act. Schedule 80GGA: Donations for scientific research or rural development Information about donations for scientific research or rural development is eligible for deductions. Schedule RA: Research associations' transactions on which tax is payable If applicable, information about donations to research associations. Schedule 80IA: Deduction under section 80IA Details about deductions under section 80IA. Schedule 80IB: Deduction under section 80IB Details about deductions under section 80IB. Schedule IF: For partnership firms Details of partnership firms in which the assessee is a partner. Schedule EI: Exempt Income All the income information that is not included in the total income. Schedule PTI: Business trust or investment fund Details of pass-through income from business trusts or investment funds under section 115UB, 115UA. Schedule AMT: Alternate Minimum Tax (AMT) Calculation of Alternate Minimum Tax, payable u/s 115JC. Schedule HP: House Property Details of income from house property . Schedule CG: Capital Gains Computation of income under тАЬCapital GainтАЭ head . Schedule AMTC: Computation of tax credit under section 115JD Information about tax credits, if applicable. Schedule BP: Business and Profession Information about profit and gains from business or profession. Schedule DOA: Depreciation over other assets Information about the computation of depreciation on other assets Schedule DCG: Deemed capital gains Information about deemed capital gains upon the sale of depreciable assets. Schedule ESR: Expenditure over scientific research Deduction under section 35 on the scientific research expenditure. Schedule DEP: Depreciation on all the assets Summary of depreciation on all the assets. Schedule- 10AA: Deduction under section 10AA Information about the computation of deductions under section 10AA Schedule 80IC / 80IE: DeductionтАЩs computation u/s 80IE or 80IC Computation of deduction under section 80IC/ 80-IE. Schedule 80P: Deductions under section 80P Information about all the deductions under section 80P. Schedule TR: Summary of tax relief claimed for paid taxes Details of tax relief claimed for taxes paid outside India. Schedule GST: turnover/gross receipt reported for GST Details of Goods and Services Tax (GST) turnover/gross receipts. Schedule TPSA: Secondary adjustment to transfer price Secondary adjustment to transfer price under section 92CE(2A). Tax Payments: (i) Advance and self-assessment tax payment details . (ii) Details of TDS (tax deducted at source)on income other than salary (16A, 16B, 16C) (iii) TCS ( tax collected at source) details. Due Dates for Filing ITR 5 Return Following are the due dates for filing the ITR-5 Form. How to File the ITR 5 Return? Filing the ITR-5 form in India involves several steps, and you can choose from various methods, including online and offline. Online Filing To file the ITR 5 Return, you first need to register on the Income Tax Department's e-filing portal (https://www.incometax.gov.in/ ) After logging in to your account, go to the "Download" section and select the relevant assessment year and form number, i.e., ITR-5. Open the downloaded ITR-5 form in a PDF utility or online tax preparation software like Karr Tax Ones. Then, fill out the form with accurate and complete information. Validate the form to check for errors or inconsistencies and generate its XML file. Log in to your e-filing account, navigate to the "Upload Return" section, and select the ITR-5 form. Here, you must upload the XML file generated in the previous step. Once you successfully upload the XML file, you need to verify the return. There are multiple methods available for verification, such as using Aadhaar OTP, EVC (Electronic Verification Code), or sending it by Speed Post to Post Bag No. 1, Electronic City Office, BengaluruтАУ560500 (Karnataka). Filing ITR-5 online involves using the Income Tax Department's e-filing portal, where entities can fill, download, and submit the form electronically. This online filing process for ITR-5 ensures convenience and ease in compliance for firms, LLPs, AOPs, and BOIs, simplifying the tax filing procedure. ITR-5 download is available on the official income tax e-filing portal, enabling these entities to access the necessary form for reporting their income. Knowing who can file ITR-5 and its applicability to firms, LLPs, AOPs, and BOIs helps these entities in accurately disclosing their financial particulars, fulfilling their tax responsibilities, and maintaining compliance with income tax regulations. Offline Filing For the offline filing of ITR-5, you can download the form via official Income Tax India website. Print the form and fill it out manually or you can for a bar-coded return as well. Important Points To Note: Annexure or document such as TDS certificates should not be attached to the return form while filing ITR-5. If any such documents find enclosed with this return form, then it will be detached and returned to the person filing the return. It is necessary that the taxpayers match the taxes deducted/collected/paid with their Tax Credit Statement Form 26AS. Why Choose Karr Tax for ITR-5 Form Filing? тЧПExperience and Expertise At Karr Tax, we have a team of experienced tax professionals who are better equipped to handle various tax scenarios. You will get expert guidance throughout the filing process and assurance that your return is adhering to all the compliances with tax regulations. Also, tax laws and regulations change frequently in India. ThatтАЩs why we always remain up-to-date with them to provide the best ITR-5 form filing services. Data Security Tax-related information contains sensitive and confidential data; thatтАЩs why we prioritize its security. We use robust data security measures and the latest encrypted technologies to protect your personal and financial information. тЧПClient Support Our team of experts is available round the clock to solve all your queries and concerns. You can expect real-time assistance whenever you need it through multiple communication channels, such as phone, email, live chat, or dedicated client portals. тЧПAffordable & Convenient Karr Tax online filing portal offers user-friendly interfaces and step-by-step guidance to simplify the tax filing process. Also, our ITR-5 filing services are affordable, but it doesn't mean we compromise on quality or accuracy. Our sole aim is to provide you with excellent services at the best price possible. тЧПAdditional Services Along with ITR-5, we offer several other services as well, such as GST return filing , TDS Return filings, TAN registrations, and many more. Moreover, you can visit our official website, i.e., https://www.karrtax.in/ to know more about our different services. Frequently Asked Questions Who is required to file the ITR-5 form? The ITR-5 form is filed by Partnership Firms including LLPs, Association of Persons, Body of Individuals, Artificial Juridical Persons, Estate of the deceased and insolvent, and Investment fund. 2.Is DSC required for ITR-5 return filing? If your accounts are audited u/s 44AB, it is mandatory to verify them via DSC or digital signature otherwise it can be validated through Aadhar OTP of partner. 3. Can a salaried person file ITR 5? No, this form is not filed by an individual salaried person. There are other forms like ITR-1 ,2 which they can file. 4. What are the consequences of not filing ITR 5 or filing it after the due date? Failing to file ITR 5 or filing it after the due date may result in penalties and interest. You may also lose certain benefits and deductions under the Income Tax Act. 5. How can Karr Tax help you with ITR-5 filing? Our tax professionals will help you with the actual preparation and submission of your ITR-5 electronically. Also, weтАЩll guide you on minimizing your tax liability by taking advantage of available deductions and exemptions.

  • TDS interest and late fees | Karr Tax

    Use the KarrTax TDS interest calculator to determine the interest on late TDS payments quickly. TDS late payment Interest Calculator and Late Filing Fees Select calculator Interest on late deduction Interest on late payment Enter Amount of Tax Deducted : Date of Amount Payment : Enter Date of Tax Deduction : Interest : Please enter amount to auto-calculate Enter Amount of Tax Deducted : Date of Tax Deduction : Enter Date of Tax Payment : Interest : Please enter amount to auto-calculate TDS Interest Calculator KarrTax has curated the TDS interest calculator to help you calculate the interest on late TDS deductions and payments! Here, we will explain in detail how to use this tool. Calculating TDS late filing fees or penalties is essential for taxpayers to understand the financial implications of delayed returns. A TDS late filing fee calculator assists in determining the exact penalties incurred due to late filing of TDS returns , including late filing fees for TDS returns or late fees for TDS return filing. The penalties and late fees for TDS returns, calculated through a TDS penalty calculator, depend on the duration of delay and the specific sections under which the TDS returns are filed. Additionally, interest on late payment of TDS can significantly impact the final dues, emphasizing the importance of using an interest calculator for TDS to accurately assess these financial obligations. What is TDS? TDS stands for "Tax Deducted at Source." It is a taxation mechanism employed by the Government to ensure the direct collection of taxes from an entity's income at the point of payment. Under the TDS system, the payer deducts a specific percentage of tax from the payment being made and subsequently remits this amount to the government on behalf of the payee. Different types of forms are available in India to file TDS, like Form 24Q , Form 26Q , Form 27Q , Form 27EQ and so on. What is TDS Interest Calculator? TDS interest calculator is an online tool that helps individuals calculate the applicable interest on late or delayed TDS payments. In many tax systems, including India's, penalties and interest charges are imposed when the deductor: Fails to deduct TDS or Deduct TDS but fails to deposit it timely. Understanding the interest rates and penalties associated with late payments or delayed filing of TDS returns is crucial. Utilizing an interest calculator on TDS provides a comprehensive view of the interest accrued due to late payments, aiding in precise financial planning and compliance. The TDS delay interest calculator precisely computes the interest due to late TDS payments, considering the applicable interest rates set by the Income Tax Department. Moreover, a TDS interest rate calculator assists in determining the interest accrued on delayed TDS payments, allowing taxpayers to understand the financial impact and take necessary corrective measures to mitigate penalties and interest charges. LetтАЩs understand these aspects in detail! Interest Types & Penalty on TDS Interest on Late TDS Deduction A deductor is required to deduct TDS when making a payment, but if fails to do so, it's considered a violation of tax regulations. This will result in interest charges imposed by the government authorities. The interest is calculated at a rate of 1% per month, and even if it's just a part of a month, they treat it like a whole month for calculating the interest. Suppose TDS of Rs. 25,000 should have been deducted on 5th Feb. 2020 but was not deducted. It was eventually deducted on 1st March 2020. In this case, Interest is payable for the delay, which amounts to Rs. 500, calculated at a rate of 1% per month for two months (Feb and March). Final Output: 25000 * 1% * 2 = 500. Interest on Late TDS Payment When TDS is deducted but not deposited with the government within the stipulated time frame, interest can be levied on the delayed payment. Here, the interest rate for late payment of TDS is 1.5% per month. However, for TCS the interest rate is 1%. LetтАЩs understand this more with an example! TDS of Rs. 10,000 was deducted on 26th Feb. 2020 but not paid on 7th March. It was eventually paid on 15th March. An interest of 1.5% will be imposed for the delay in Feb and March. Final Output: 10,000 * 1.5% * 2 = Rs. 300. тЮв Fee on Late Filing of TDS Returns Late filing of TDS or TCS returns occurs when taxpayers miss the deadline for submitting their respective returns. Typically, the due date for filing these returns is the last day of the month following the end of the respective quarter. But one exception is the last quarter, where the due date is May 31st. In cases of late filing, a penalty is imposed for each day of delay, which amounts to Rs. 200 per day. The penalty continues to accrue until it equals the total amount of TDS or TCS deposited. For instance, Let's calculate the penalty for a scenario where a TDS return should be filed on January 31, 2021 (i.e., the 3rd quarter of return filing) with a TDS amount of Rs. 10,000, but it was actually filed on March 15, 2022. The fee for late TDS filing is applied daily, which is Rs. 200 for 43 days. Fee on late TDS filing = 43 days x Rs. 200 = Rs. 8,600. Below is a table specifying the last date of filing TDS returns for each quarter. Penalty For Wrong Filling or Non-Filing of TDS Return Penalties for wrong or non-filing of TDS returns vary depending on the nature of the error or non-compliance. In accordance with Section 271H of the Income Tax Act of 1961, penalties typically range from a minimum of Rs. 10,000 to a maximum of Rs. 1,00,000. However, the actual penalty amount will be determined according to the gravity and nature of the TDS return non-compliance. Step-by-Step Process To Use KarrTax TDS Interest Calculator The process of using KarrTax TDS Interest Calculator is seamless. Follow the below steps, and you will get all the calculations at your fingertips. Step 1. The first and foremost step is to select the appropriate calculator based on your specific requirements, i.e., TDS Late Payment Interest Calculator or TDS Late Deduction Interest Calculator. Step 2. Enter the TDS amount. Step 3. Then, add the date/month/ quarter for which the late fee or interest will be calculated. Step 4. After this, write the actual deposit or deduction date. Step 5. Lastly, Click on the "Calculate" button. Benefits of Using KarrTax TDS Interest Calculator TDS interest calculations can be complex due to varying interest rates, rules, and delay periods. This TDS interest calculator ensures accurate calculations and reduces the risk of errors. The calculator considers different scenarios, including late deposit and deduction, and covers all TDS late payment interests. KarrTax TDS Interest calculator provides a breakdown of the interest calculation and helps you understand how the final amount is determined. A TDS Interest Calculator helps in financial planning and budgeting, allowing individuals to estimate potential interest charges in advance. This calculator is easy to use and accessible from anywhere with an internet connection. Online calculators ensure users can access the latest interest rates and rules. That's why these are often updated to reflect changes in tax regulations. FAQs (Frequently Asked Questions) What is a TDS Interest Calculator? It is a digital tool that helps entities calculate the interest amount on late TDS payments. It takes different aspects, such as interest rates, delay periods, and specific tax regulations to provide accurate calculations. 2. Can I use a TDS Interest Calculator for past transactions? Yes, it can be used to calculate interest for past transactions where TDS was delayed. Just follow the easy steps and enter the relevant information for the delayed transaction. 3. What is the difference between TDS and TCS interest calculation? TDS (Tax Deducted at Source) refers to the deduction of tax on certain payments, while TCS (Tax Collected at Source) involves the collection of tax by the seller. Note: Apart from TDS, TCS interest calculators serve as crucial tools for businesses to compute interest on late payments related to Tax Collected at Source (TCS). These calculators help in understanding and computing the interest accrued due to delays in TCS payments . Similarly, the 26QB late fee calculator provides a specialized tool to determine penalties for delayed payments made through Form 26QB, highlighting the importance of accurate calculations to avoid excessive fees. The interest and penalty calculators for TDS returns or Form 26QB ensure that individuals and businesses are aware of the additional financial liabilities incurred due to delays, aiding in better financial planning and compliance. 4. Where can I find a TDS Interest Calculator? TDS Interest Calculators are often available online, like KarrTax TDS Interest Calculator. You can use this to perform various TDS calculations simultaneously. 5. Are TDS Interest Calculators user-friendly? Yes, these are typically designed to be user-friendly, requiring minimal input and providing straightforward results. 6. What is the interest rate on a late TDS deposit? The interest rate on late TDS deposits can vary according to certain factors. Typically, the rate for late TDS deposit is around 1.5% or 1% per month. However, checking the current rates and guidelines with the relevant tax authority is advisable, as the interest rates and rules may change over time. File your Income Tax and TDS/TCS returns at affordable prices now!

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