Date:

Page No.:

Shoses
ANC ceived by a im os Company LSechon 6Xiia
1nhich
hese mmOOaCOmpany not being a (Ompany
a
he ublic axe balanmally intexezted ,'xeceives,9 any Dsey
afteX he-f
00
30m Ony peskon Q Desa008,
4st
1st
aune, olo but beoce he 1 lay aAp
day aa (ompanyaE
O17 any pxopesty, beng hosez of Bubatantaly
XOHOny intexesles
mpany i
Comp0ny hich he Dublk axe
m s k e t alue
D hout Coosideataa,e ag9xegateoK
o uhich exceeds yhoukandYupees,
e ihale op
Buch pxopexy
the aggxegalea maxkei value o
e han he ággegate
G) fox aCoAdeatonshich ià leág
masket Yalue afhe pkopex by an amont by
a
exceeding aukand uipeez, ihe aggsegate a i r
moskei yalue of uch pXtpAshy OA exuudd luth Canzid
-exaiaO.
ovidedh his clause shall oa apply any Ruh pa
Fpeay Dy O0 Xeceiwed
lpexhy by Jay of a unaacioo noI xe9axded
o? (vid)
O sonsex odex Bechon 4i (via) ox (vcb) or (yi
or Y)

Shase pxemium ig excas a ai marke value [Sectien Sh() ib

hexepiae (ompany eceives CaOgidea ton_ 3ue af
ghares Cpsetexenu_oi Caty KOnm_a Xeacdei pexsan_and
e Cansidtronio Xeceived4or 18ued hoxe exceads Jhe
 Date
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he ote olue of such ghaxe teghasep Qse 85ued

epremium hen gqseqate Condexakio Keceived4ox
hen 2uch
haxes
haxe ad
a exado maxke valueaf He shaxes Akall ha
Casgeable. ta ax
Exampe : ALS a a priate limted Company Onc i
naren uxe nat lated io secogoizeal2tock exchage 1
dndia duri xexiouseax 220 Oa 60 Apx o
igsued 5dn_shaeo to M A 6 000 ghaxen M B
Qnc QD 8hases a M HadereX haseD (itre igsued
Underolauoin9 ihuahona
Dece &Astiong
tace Value of eah bhate
12ue pxiCe pex ghare Sa
HMV deltxmined Onder S
oec hoa S6 QJvib)_
h Shuaion 1 hases oxe iggued, gtpax, bechn S6 (Qlvib)_
applicable shen ghaxeo axe 183ucd cit remiu.mhtre
axenotig rxable incdex gecka 66 viib)
ln ituataq dhaxes are iued at _discaus Serhan S6)
Ciib applicahle cahenshxea are izued at pxemium
hexetace hohi axable under 3ecioa S6&)h
. yoh RaMan, ra hio,34Bharat au, Delki,1EJ., 20 0)
 Date
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Un Suatto 3 hosen ave

i8ued gt Dre mium he
COn Bideratito pes ghases ia 3 bd and FMV as dekrmied
ncle 66QJyib) i 5 . Aa. FMV ig more han aan he
idexahttn yecaived Jhaase othingJ tuxahle under
8eckooGA)(vib)
dn dhuaton he onConRideroti0n pex ghaxe is 50
and FMN as determigec undes Stta)viib) ia 4 .
Ag Coogidexataa xecived IS more han he MY here
-OXe x Lper ahare) is doxaole undex gectan
Qviib psovided locigstudo CAnsdacaaa are Sahped:
(A LJig a pxiote Camany duxiPeeyjouo ea dog-0
Uid Dhase holdess are xesde n hala dwing sevibuo Yta Yo-0
dnercst Kecewed on. elaued Campensaito oX enhontud
Compen 3oioos hal be, deemeal b e 1ncome af he ya
h Xecaived LSechon Sh(QMi),decdan bz i )avd
Oe chton HSAJ

he exisinq psovikiaog o ome-tux_At proride a t

ocome Chageable unde J&e headpzak and gaia
o buianeso Dajessionor "icóme xm dthex
9urcaD, Shallbe Compuled Ja acordonu oidh eiu
Casn as mercoonle Ayaem af_accaunng eqularly
employec by he aAssdee
 Date:
PageNo.:

Rex, e Hon be Supgeme ut ia he (ose f

amaBauY CAThaa held hat axrea ofntexes
Omputed 00 delayed enhgotad Cmpenaton ha
De toxgble on accxAal baaig hi haa Cau d Jnduue
hasdahip st dox ayex
a vitu mihgodg he haxdahipe alouig
changuoUndue'hardehip a t payex
Sechoo 4SAC) osesteod: The A ao_am.ended
Sec kon HSA pIoxide hat e intexeat XeceivedL
y dn aggessee 0n Compenaation a en ontd (ampensa
o hall ha deemec s be hk iometohe e
ia ohi a Xecagved YeApeckve o e meiod
accauoigallouwedby OkeMt
Qnexept On Compenation or 00 engntad Compenkaho-
to be toxed 0ndex Cihez 3quraa: Seciaa bkQVii) bma
deen iageried to psavde hat iocoot. Dy uay otea
COmpiAahon
e Pexred o in ec Hon 4SA(b) 3hal_bu Gmeueo a "aLr
e om Odher ZKLLA" La Jhe year in Cahidhstxe-
-ceived_
C3)SOZ. deducHan do b, allduecl0 kuch lattri: Clauv
Ci hao been 1serhed t AedtonSE do psovida dst
C a ain Lon af notuxe Kefexred do_in
Se chioa S6LNYii) a deduchon a a dum uato
4OD (8
s 996) 18I ITR
 Date
Page No.:

Such ocome dholDe allased and oo dedutibn

O S lloged Under any gthex lause ot dhis desHOn

Oxeiuse ap Advaoca money Xecuyed under hu 09Ne0d

Ony Bum o f money Yeuived ap 0o odvang OK

Odheruie ia he Couse a negahianonsas anbfar
o a Capital amek i
Co) Buch Sum w oxeited ad
Ch henego hai.ans do not Seault in_bsanzfar d
Such aitm abet Recon S6(AGx)J

CXampleM: A ha acaqued o hou9e Ond) a6t atacgquis

-ian na0,OQeement tAel
0 LacHe eniered
the house OroKhy n B and took_ad0n moy
O 2I0 la Due dobne seandn_dleal cad nat
motesialized auno amGunt axled by MrA
ICbegundty t da Sold by A ta Mr C ox
Por
70La I)hc tw ba addd in ncome a Mr A
under ecido S6J(K)_

JEDUCTIONS TOEC
Ihle compukig athon Onder head"iocome rom
 Date:
Page No.:

aher Sous oloaigdeducha ase olloued

Deduston YeqardiReasaogble gmmistion OY emuet
o n o YRaltinivided or nleceat an Seturihta Becn

Any feootna le dum pald by Qm¬3&ee OA Cg mi,sid

as emunecodo brok ox gny O e r pergDfo
6Ralizig Jr dividenda atke xeat ab Securihes Jo dedu
ible N
eduoeqasding enploayees_Conhmbutian dauarda Bta
GJelfase Scheme EiSÈCia)J
euiced Conibution t n
DP Oweszee fployer hov
ployeA Undex tu Glelface Achey, then he mu dep
aceut Unoux h
-Ozit hat amout iato eaployee's )rulRe tt dsuld
hem dn os beasdue cdahe
bstaxable e had he edoyex Qcux 8ed
on SG). herc-fage e Qmau co1 huted by &
depositrd y assEAEe paytx) an ar befare
ployee un
due olate she t allouiedaA dedudHoa

Ae e hexe meadolate. Xes) Undesa e pxavisla

L Sechion liS-Ojischd by Sefon S o t n u Aut, 2020.

 Date
Page No.:

COmoc O2tIvice Or_dheswiLe_

0 dr Deface uhih Canibuan mode by dhe pioy
unr De deposted nto epoyala accaut i Jhe xele ai-

CKample Mx A an employee h_paskipated i

elase She estbllk he s by Ju epoyes X Xa olue
date xed Octsber IS e y2axux reviow
ea019- 0 X,3lodeduediS,K_70 ASala Salany
o M A but id not deposted na (Ms(Me A)otcaun
ana s betece Ocobes IS O9 heretore ko
hoCOme o X&Ca undesXetioa SK (E)Cid.
Houiev
Hotex Ca OP XSCooleposidz S R iata
a dunt af Mr Ao o befase Ccdobur S 0l9
X &CoCo clain deducion Udes Sechoa67lia).
Deduho egardiu out aop kepaiva an deprecurit in.
CGAAe oledig au p l a t nmothinexur u e cand
buildi-Sesten SEG
ndex Setion elauig xpendure ar. dduihe:_
C u x e txepairg in Tepec ob u l d i g
dOzuatpXemym eaardi Juuhu dgainst damag
a deautrdn aP buldi-g

AG.
 Date
Page No.:

Depkeciodida dn buldig
urseut o 1n Jeape ap oa machinty A funhuse.
UTtMr_

MainR¥Y- Yhure

Depxecistion an plat moShinexy s ur nuke

Otaodord dedurita in CoxR O amly penson/heuhon dEu

hexe amy Dengion J xecaices by i meMe

meex decod enplaya)daen Ameunt odedurHo
asot_a eloLoi
uch Ombunt eLAxed

ecucbion Xegardi- Any othex Cxpendiduxe ox earmig in

Secho S+Cit
Hay Orexpenditurea earnAQ_ ay iNoe Ja allou
La dedutian provided alousig Ca.ndi ho-a are Ae
i he expendihue must he Lihally dad excluoney o r
he puTpaKe OP eoSing 1OC0m
sAeu expeudihare ha nat
Capital expauhuxe
 Date
Page No.

Ut mu ha cusred ine Phevidso Yeax Qd ot

Ooshex or ubatgua Dtuauo aY
Xample : Whexe Osse ste
hoo bossaued Jan uhi
8hare os debeyhuseD os Cotmg ncae e a
Md paid os ayaue d u&u aan Ahl Jas x20
dihune uhal od xwsiel
Coni inCa dnd ue ilerr ,olloues o deokuc
-et evios teoxa Ju hases debeyhur ea
De dudio Tegasd c s on oestion ox enhantad
Coebado-
Jhere
here DARARe ese na byy of utere an p
-ehio as evmhanu on(Ruoahio- meuho- ndex SechonSG
(iid,he deduch holl 3hou ba
oa Sam equal toht ba
allauoed Umder

ISALLOWED VEDUCTIONSL OEC JOJ

e Pallasn4 ase not alleuoed aa deduio i l e
Compuhg he dhcon ndex head" indo son ohey

TCIT v Rajinded Psasad (n8) }15 ITR 611 (sC).

 Date:
Page No.

Dtus.

Yes3onal expediuseecion 68(0G)

MCuYYed by OmRe D no1 eligb
y e s a o l exendihure
Ae rdeduchian adur Becko S
Mtret payade Guside dnclia echon
b8 Dleli)
4y
neidhex paid
Hny jttrei payalle ugide Judia if tax
dedudud at X0ura not eligille er deducho1unclr
x
Sehion61
asybechian S&a) Ci)
nder geckio Salasys ayale tide
AyPoyment

ib oat Oald or dadudud c

ta tax
elig be ar daduchid undas Sechion S~_
Wea xechonS&()(_

Any am@uut paid a eah-tax o nat el

dedutian Undr Xeshion S
 ( Date:
Page No.

Amant under erko 40A LSechita S8QI

Whexe QeA fauilihy
daan qad g r s v i p
ax
0

th
Cxpendihuxe Ja lxcibive oxnrean0saD,le CAidexig

aic Market Yaku u dedu

esvias
a
XCLDNe amauut Jo alloued

MA_pxhase gaads soa baatex

xample : u gao
,Hao1 herefake, excudi role a 10D/kq uill

xample 2: Mr A hao Cmpoyed hio_ sehies

mondhly alary S SdU kiae
selati ina qet moxe haun < Dmlacording
ta his quak cotiaa °ar expirieutl ute
hafes exCabi
Salary a aaz0 moh will a_ckoalloieaD deuhi-
AoCkPendituge in_SeApeci oioni-g am lodleiea, e,
LsechanSz)

Anq epeuditure in op afdianiag. fromJoerisa

Csoaserd pu2zle., Ya Caxd qamua 8 oflax Qaasyd
 e) Date
PageNo.

so
0
m Gombli- osDe be
nodure is nt diduble a e o
n S

XCapdiei bechon Se) iz net oeolcade so a xgts

ahse on e Odiit, ap aunig maintoin los
ossene Su expendiHxe canpicnd a
som e_achih OLNnin maiwdaini-qnac&c
loueaD daduho

eemed Oncame hageable sp lax L&etan6

Whece ao allocdanca sdeduchas had buo mde i de
head"oame samxom
i a m e i far any year odeSh
OouXoD
Ofmer Ouxop o respec ofexpendihue incured by e
CLAAAsCnd N
3sbzequuoy csuriag Cuuret eviausYear he ka_abtained
hehex i cash OX aay Qdher mantY, Oy aM@uut O r
a

emissiom Of du
any iabrliy
-he dh amauuabtained oy he value a beneE h
be cleemd o ba dhxawne Undey head " a
laex SouxcaA' Ohe revisueax in Lihth e ama
IS ecoived.
Setoa S s Auilar sto lecian HIDaP t bubiud xa