Personal Tax Chapter-13:. Basic. Tax Structure Chapter-14: Personiiel Tax Planning Chapter-15: Income Tax. Allowances and ‘Allowances Chapter-16: Income Tax Return13 Basic Tax Structure Learning Outcomes ‘tr studying this chapter, you shouldbe able to understand: > Define tax structure of India, > Explain different types of tax prevailing in India, > Explain tax authorities of India, > Understand the income tax slabs rate, > Compare the old and new tax regime. 13.1. Introduction India offers a well-structured tax system for its population. Taxes are the largest source of income for the government. This money is deployed for various purposes and projects for the development ofthe ration. ' The government collects money from the general public in the form of taxes which it uses for diferent developmental schemes and functioning of the economy. The general public may comprise salaried people, business people, industrialists and many other service providers. All these people pay taxes with the expectation that the gdvernment would function efficiently. In your lifetime, you definitely have to pay taxes. The prices that we pay when we buy things in the market, is inclusive of taxes that have been charged on them, We bear taxes when we spend money and also when we earn money. Not many of us willingly part with their hard earned money for taxes. You must have often heard, your elders say, “what do we get that we should pay taxes?” Payment of taxes isnot only the duty of every tizen but an cxsential requirement for existence of our country as a prosperous, secure, stable and « ust nation sis B5134 Pal Lay 1 ow tat pci et macy x pig may pac Hei he ae peer fe doh tw se dag port gee ‘Semecanet stmpovatnrsshan ish van ind uma aeatlgpiyo ee 132 Tax Sra of io Indah we oped atone. The te in aii aly eer tem, itr Cnr gran Sane Goes telemetry cc ida rca end maps. he ete cet poe tyne toed ny She ne ra Cty dma ah pec cor ead se geen ‘Be Ces Govan fade at ey rns eel ‘The tuo sen Ida power se ements ry cane eo pa scx pee ra eed x (VAT tidy nd santo ‘alba lowed lect propre tert on ius dg, 133 Types Tes ‘ene wp ier ype i pe th ne tl de Scie Best ir pode lly tape tw pet {aimee nonreweainctaneoentencepiaea one et {ie tm commas Ar nde es mca eee ee pomaricorbere mae "ae to ene ae nin es heap ete Pesereabemy patina (0 Die Taxes Dec esa pd he esi whe dat li on ond re ir as vivid onde car tad cabo Tee ele ‘scone weal a adie Intex 4 pt el pnp si hic fat ‘merce dan) tr ped aera ope “esa py sate rhe een Tin ep hing as Autocar oyes pe grinoes panacea toh tea aca Ste 138 een sin ren nt ddr nies seal eed ‘yt Thence ed wath of waa crs ay ne ‘eer owl sn thr Kes mle pct | mio o scold Th aed sf en er sgn anh nce a dds ‘ue cl gino he we eso ad exept The 3 epee {he "revs gine” Net al th roe et ‘eure Mo fe meh i pen mae erpteed The ily of Pane ha sid ne 19 ‘spon ae el aden The ne tur se et tent ain en (0 indi Toes ade wast typ by hae the pene schon Thee ed on ‘poland erie and ccey rman ee wold eee) Hes te J 3 eth tet emp eee eerteeateeenten ty Sacre o Sentence aaa cnen a Seecumieee 0 ft needy asa ieocmn 0 it et ahaa etree ee 0 Sriemanpentoeneh at wae Seperate a 8 gated ae les ages inn te Coal Gornet nnrd Ue Gor nd Sees nts) na136 1 nail tracy (8) SSP sds fr tte Goods bd Serve Ta The site ove cles ti aon a sae py gene (6) NOS Std eet Goma Serv Ta The cen pannel hit er tase alse. B peor nse 134 Revenue Authorities on “he Cel ou fies Ts (CHT ple Dept fee die iy of aac seogplyalpoannga drt sin ins aorepmie ee eect es tom eee Da Depts ra TheCon oud facand Castors (CRE wa spt of ie eprom ode Be Ta Sree 13.7 ax Under bp th CRE seen rede Cnr ono die Tine Come {pot ge ae CN al npr vo a Bl ea ait te presets ay makng mo a GST tig ra eae leyandeanons cane sal Deion Compr money conten te ne ren ed nd pated by ovr oo eatin ene pend nome sapetie, Pndep ope das oe + ASSESSMENT YEAR “Aue ea” he df me ont ating et faye Ap ee ya” Anessa yep ont peey adeno i aes fe floweg ye: For ep, he Asem 208 19 mest pt ol on ow epg on” A201 a ending March 08 nan emnes e nee ses ig te eis ear there perry an Pe ot ‘resol ete PREVIOUS YEAR “Pre er "he Suc yy tig et Ya sme end ne ec yar die Sara oe Te por oh Ihsee te ald he "pra she ox vch tev iar “sins yes” Comme frets yar al cof ae A pn aye oe fy renee sub he Fevis wl sant pal a seo ince Ths wll bo ee pee mais renew bk a acs pe ae ie surf cme Teal oe pen fom hes fee lS ake eae vse Scale ely pg PERSON Thee we hen care operon cape we er A Th sd ‘ics inure Ree es th = send Sees Nester em po ota 135 Varios Heads Under name Tax ' 871 oe rf quis on us 1 soe om opt ins coaconcat fenplmes ape Ince from Slory aviation eta a SOT a ae ry ore iy Seales ndpeion rhe ne ct ai mayo od i a ile 8 i fone Ret Alone fr eral er compe axcrempton. «Comey Almac Yenc te monly eengtion of 10, asc Tor Sractare 139 Ice om Hous Popery itor ber prope orland ital under tees Anindindal come fo eth et aaa to spy sea incest poly fe cst the ‘eve om our ropes yuown aretha cope oa then oly ene osescons Ihe ret ee contd tobe ese at The ton cca on come eed fom both commer sod eel ope Ina om refi ond Gis rom Busines or Profesion psi teete ie ici eas paced" Be eee pnteedceent, S Pe ae tata a teurreeree AR doa an ora perenne cone 4 + Gun ered ya ind daring an assent et + Trois that an oisation makes ea is nce, + Cuhrecer onthe expr fa government chee + Thedenefia that snes eee, + Gun buses oc ry that an indice deo partnership wih em, Inca on Copii When yo am pros by taser sling an set tha as al ata investment, that income i table ander the Read of ‘oom fe apa uns Mary ee gl, bd, mae funds ees stoke, al nde cpt it, Now you can ‘abd capil in shoe‘ eaptal un sd log erm ‘apa in Copital Gainen youl yur ipl ance ser bling the fr perl mos ore thy ser ger cpt un an wl eta tf 20 Ant. oul your pal ats within peng of mts thx lacton wl be der short capt anal hee 1 Inte case of secre ths apa yo selon 12 mot the pacha lncome rom Othe Soues peste some sch ngs eer br ‘commer pale ca ugg er being ay es ‘secmeprued det Iam frm Othe Sores V3.6 Income Tox Slob Income sieves cx indal HUEprtceip fms LP ad Corporate {prt coe tt Ae ia lh anf ta led per eb yer ‘sce sae msn thes en rte ae exept i). 1 vnatistncomeTan Sib? ‘ocome from Other Sources Indi Inmet evs aon ni te bso a ib sem A ab sen mets (ise acres pce rife none anes ste sie es th {Srocrenen he penne Tak pe two cable pore a oes ‘ecouy Suh nce we bs end under ung danger bd Te a ee “Ehret fr teen ces trees Ie x cael ve cgi oda a Tr nro ethan yee) nding ede anon ede "+ Rese Ser ties (88 yg) | Ree Soper ese cnr oped ean ya) “2 come ln ates for P4021-2 (202223) cotta FY21-2 (44212223, New Tx gine = Wy itp a + Tagine tau ax OPTION echo eter ete pa acon tat at lwe pte Tein on i contin at hey org ca ‘Pome emp ed eds wale adr tcone Ot “ore oy ns Ode te etn re. The ae cana of esd Tete yy te lepine sping ica xg ber rel a 2019390 a abe (202205 The ppb pon {Inca Tx Ss for Indiv! ged belo 60 Yes & HUE “tome | tne hw x eeol yaa Upstash NL rey = seat | me mt ( sznaae | ca 1 ‘ast 7 monet ges ep 2500 a HU elon yg a 2 Anson eh 8 cuca ce lb ple nh ous ela rr a Sardar Secures toa de elf e0eing ncome Sow the pcs, Rs elon europe pee er + 10% Tate cane sb 0a op tL ee +194 Tobe bret co pio eee + 296-table come shove tre -ap te Scere 78 Thnblelaeme hoe re Marini of eo oy Dn mt neh rion ‘Sections 111A, 122A and 115AD is 15%, i Theta onthe bast sche vl bebe teat ad ect ce 0 ‘oyna ping teed une the ete gine om FY 20-21 ooma il ae ieupcetin exemption ddan.ett ttt Paneer oi Be ie 1 Cpe nk id oe a ef gnc AY 88. 1 eae ors ne ed ec opts la the ne nn Ain sp ng opal eb on a 137 Ince Tx (oar natin axe ‘Th Tce tex ae on ptm at ho se or be Joe con seh Ucn fee c pm Wh dan cro roe ope Sone paint Un pt 2 owtou the income tact or FY262223 (072025207 ewig tebe tpt reel 2 Secure Tex ay nnd der nel on i 3. hk Go Ne ep 4 ner or tne ry ay er dedacing cep ah a ALTA ‘tnd dtc do fo wat or ay oe oe a a Ot a ey tg gt kom pn a Wo et no hc Tn Src | 113 ‘Prac Examples “ay wth eo ee a td 20 de od pe [lahat e ae ba 1h he te {statue tik et pr 98 ce er be pigs dn poo et ‘atarecxla spr ma cone cmet¥a he orsy hhewra ei cp tn ee eyom cette er pe a rca he dw ho rnc dd 15 de Sec Hh ble ce now nS ite Amr mth oh nom me ite hl Devt epiphone me nt an mane Sipe soatecn foe te exmptne became er npn ‘mp perth math dn hr ea ct der Sra wth nd ew seem pn bere Sr Amnon pron od en 3840p tt Hct PF ‘inept tn erkicdcnenn he came DA con) {eiacoataing tn rd NPS Coane pies tener tare pl tt ono a ve Mee wat male oy iaca emey 2 Ahona ia sured ployed ers 10 th per anu Sh owns hose nd pai inert shoe st onsen i Se che a oe Tz tier mein pay of rhe nnd pur Se re = a NPS. Cakulate her total tax a tax : yee ered tree aa cma coe th pen = cages |e = — was. Bas oN ne oe pemnene ae So we can whenever me dee ew Sid den aa manne sto whee Tal Deon he a {rman (Mesa aay 130 poh - nef ‘House Rent Allowance (HRA) of 45,000 per month ‘ec aco 2380 pr mn ae Ta Allow (LA) 20509 pres ea Hiwubinane wal eee to [in al oe zi Gonpeot ot ag Taw] = TR HA owt Retna) —| emo | sano ad Hath & cia Cos ie 3 Spal Aleem fapon= | = 24000 Tol Tx Pate 7aso_[ rn Lee Tet lowe CH) ago | — = 2300] |X, Mehl at nd witha ly ofS eben eet Lda ny dome) “use (82h pHs contin PP S08 re ttn 70.00 end 2 8080 fe ab bre 9 fc Noe ‘eae ra tne bot ew Ragone ed Nw gine Be ooiS 0 pe et smi ‘i we pre vee ay 2 PPR T0900 cd ce ay ae pete eee UC Prema: 16.090 et | ata tatters coormo | amet | outa | “Stgiras’ | “tedoooe os ee = ame | “eke 2 Conta 30 ed “a ata | ta ‘i —| tin Se Seal Amaae | tam | tae —| an ‘iene ] ta ims ‘saao_| ta | — tas | — Sn mA ‘i [ra] tame | tn | ea a ae eG hme ke One 8 — oes se ties | naar pela on aloe ro tie ne oe eters 5 = ‘ines re a a esters a ieee s a re gs oe ers aoe No ar ee tobe pa x Pesan = Psi nna aa % a Et 006 ‘ 7 os Es 330 fa head “8 asle + Dame we . aefeces ae Pepe ll | ot pine raed pple fl ine Comme 2 Gresrapaiamis kent int td i gine 2 "ddan penance Epi. ei po all wd > Nand seg ing ns > Cope mange in merarer re Sa 143 Alvatoes fox oming 1, Toi her pdr ec went oa aig ede ea met soci en eed apt le seo ing Ale Te eer an cna ‘Sheet iii nr ot 2. pancetta nde fondant 4. Toeam arte tras vi eco acton ie ale pa pine en ihe may avo whe pce coe nha ace nets con eed a 144 Types Tx Ping i ed pa La ns a iret emcee gt i a tt, et oe eae es erage eae niet eterna fe Snares icineaecte eens pint Senin ure Perc eee Sieroter arcane names et se — —— {i + evo etprigtheeue wyMigormrcpsg et cul cone 2 fds wld te A oper dc yy he casos dayne et + 7 Stine espe eT pts eae se play ee hin are hp + Reg com ig mire eng he galt of prdacs, sh + Netrpring tice igh rein 146 Tox Avidane Bers be pc ming pre pen fc iw wap hp ee Sletten nee ‘rag omnes ymin __£ Tipe dh Slag etn in tine Scere tag etrial Problems 1 feud ttn bc 6 pig a ere Garen tom * ws emi of 1050 Hh aes pay ee Semen ir citrate ap Popmon * SOL py ada ning cme epi tl plate + Ande poe ming tse fal ptt 40 nated bak + Tascnia hem opts capa ds e premium for» heath surance policy to reduce the taal socom by ckiming "Seve ahmsndeogt ay sea reread Tapes neta oa ae oop ay ar els insole * Fannin aedeagal, Sinica ‘i p Saag aa ae eae ae Somer + Abani ciaon om deposi Fem Ne 11H an awringthsne + Winter wane er Te amg nS yang a em ‘ee preety ‘tain te er oe je TOS eon wnde helo Ea et + Net eacnte cen of t aiye cemgy yinpeper mens Tecenpny slit racel Os ven Sueh woud Ea ore ‘ne brane dor et el te cement of 25000 Thence "erect campu tyson, Sec wh the ae, water fing ‘anger ten dance 1 MP dtl in PF wc dace tea oar i oi SRMeU MEF ow ato cnc ta ge OAC a lc 8 a cnr a sing Fe rani 500s onan Aig Mi Fal dort ccna el SBA ft amet 7 enon he tt wich is eng ed byte di Ea he PP acount wri cone om ete win ere toe ity sing hes sy iy een led edn eeReview uestons 1, pt emer sda 2 ga been nag ad are 4 ile ete te ein fee and eel fone inthe men he nao ach poo (3) Income Tax Allowances and Allowances earning Outomes cig ape, th we > Minestrone > Derive camp ici, > Deda lennon el eres, > Deco katie ineemen15.2 Meaning of Hlawances nd Deductions Sopa toe unmet hae Misteteroe ne toe man hei ay cir feelers ‘hr peel ne Be mt in mae ae nr pins cin es be he stg isrinmas arent nooner cat pnd ang ear opm pe tn ahaa 153 Exemption ‘Ta cumpn ab earner inno ihe toro ‘Seoul wa ct cee ete porta pale n et Sed tom hac bn ne tc avd xpi ne coe ‘hte etme se op ame ' ‘haan abd cence pe om nfm yp acne ‘eee Mr toc a hp te as ah ‘amp nc ler en ane om ES etn, Pm, hye pep es a, ‘Moore the nor ddan mi on» prc bd, he aed ccna ry co oes pd on an ecm bo ey ws pile cap Tilo we edd em eo tl ceil ed hp ae Ddacin “a emp Th showed cpm tinal re mT ddl etn amy parl ne “a eae etc ena bd wth yr ne Os ey le (Si dens ec ae Se iene On cane le ‘iit uae sian ae eng aepidt ct ad ce thet oft cin soe. a adedcon Deacons pe yup et ce © Siieace ump Rift he ich a et ae ‘dna -Dentr we tens ich che ef pote ‘their ea oSecwron gan re ry ee cape eden Nas ovo gy ee cr ina ie {Dace ethene dans pnp 5 gh cen deco oe ne pl -nbclon ot p he a ‘rt ow rar ere wea ls ory Ma fd ‘enti nd cy eae al ae is ‘ie acpi eng ap et SS OE hens ihe nw ae" Aa Iie * 154 Dada nd Exemption Delon dra nd enone owed adele Tea pe an heeds ond enya acre spay (9 Sunder Dace (3 Presa Tx elo an) Insomnia perineal Wee ‘copa crop i rend en oat eee eek ‘pope ary none tool dt se pte (0am ca nr el ey ey = mea vena Avan | 18S (Chien Esaon Move nd Hs pend (Chen ecu an sll andl ened 1 Gide dco atone 108 per mont rain 2 he 2 Mtl egendtrestiwan 90rd os nnn hie ‘Dee emponsealwed exe aed pe 14a eT (eave re Avon (A) ‘he cm te vf 0 LTA mgt aed enpre reid t! pment ary han we th een Soh nal ‘erence the shepig ed penance! sen | Yuan da TA cen Mack yr nc an inal es we act tins Nik ei co ares ne ac el te cn wh pile LTA + LTA dome ua al oer + Themed ached mate ete hg. te or bap (9) Fd Cans Yo enemy ve you wh loess den Sah fd cogs ae * ie thd np Howe che cope at er 50 ‘Saale bel 2 wig aan? mes ay aos ety ese 250 (tO. Cee yep mers wp a ri) Deductns under Secon 80 de con ofthe ace TxA 16, eden ee which ig down te ‘wollen al i ee apie me ecm dr1546 | ray ee == —S OS ta erence [se [smear nani [aso | ra nceatoanas (i yg dele, - Emenee hy do te fer da fe cps (tna oper ep cy eb pcb ee ‘prince ah cn wh plang emp f+ mon be te oc hae ot fe el tb pe ‘SNe wep sector amen a {va th cy Pedy Ep utc et cabaret ane Ge ay elbee pete itrbmdedorempae (a Ga Vaso cco | este a158 ena Ley 15.5 Tx ling by Avan eli of Tox yon ae cede ry nc 2019.29 te eve yen (Skips ne wean ah eeu red nae Pd tt orc se youre ee een in opie ose mlb oa ‘Soe 9 of enone ; cairo is as need Sc ‘Deel aes ep o egn ol gu ret ‘ite espe cnr ik wha teeny [emp ed on ret Co as wenn pa ea + chaste ie nah | tt Aten nd Alvan 1839 nd Sen Ci aly nent ea nf ean Cron i ‘Shene oat edt nua he bck 80 es Tee oe 0 9 Ter com nc he Te cet time ese anaes 800 Fe cent pred ous eee a ae as cont er ‘oleh ae mat ede msi of 27% fe a eet spotted bento 6 yar, howe he be 1 leper wes Be ‘nd bye ‘Del sae:Whe peng ha cat you vil ew mabe 2 mem enn dine nen mk octet ie ot minim cnr of ontejoopen oneview conbut ny ect at al pr Yall sd mn minum bce 0a ed ‘ema ys neo et ac te ama bance ths cat dt coy ‘enone fens een 10 wbeleved Ine ohne his {ode ed ohne Ter cou Ti count wry ae! wah il pene nde aco yin. ‘Wale necy one inete chien NPS i Acie a ae nie ‘ic eines cn or ey wl ra on ne cs ECC sk ‘i ind cae reno un Groen Sct) and (Cen Gove nd ‘Soecinemnn wu or wav oes eS your et sn othe et ‘Se ict aCace or ey wb nee! te en ve Se ce ‘hci at acon Tere nye veer tre tr mc Ache ge ya "joven theme bua ngs ina oh fn es peae + ta Aone 158 Tox oneal and Pay Tbe loans AY 2021-22 Nene pt ai rc i ple gy kt oe atl] pe hati + Sy compre nse Kc tmicinonae |" seampnariieie | aed appa te lee cw ene ng ey ht go ‘owen |- haere | Mot eS sepia Rain nett cps oes ccke + Cremona oman a i Seeger coped per otcp cea ee inne eer at + iat owace ' + pees | ern eee ae ecm a Inclement te se ome tome | ea pee cae Sema aT Scam Ueno | sn Wh. ene + Ca tac + Codeine + Entranent owes ~— Cuiallowace a erpendnure kt manag ewan baie lominc nd otra sowances Sera | Sires met Poste oc chs copra Wee sac seaehentaarae |) eee ree pece| Semaetttemns a maar Mawance ried fo elope cing services of servant. ach wane seas ale at prt oa nay wie fy ht ast oneInce Yr lien ond ewan 1.13 15121 anil oe |59 Deductions Exemptis Hot Avion Prope ew Tx Regime + mae Pit ger 8S Scene hr IA wi ete ime by thn opting re rei “Atiowances ta are paid ote judges of igh Const and Supreme Court ae cumpetly exempted irom ees pct er a Bei i soe tar ea \ ‘ery Taxable ows in nda ‘ye was tse macs cb eg oma ‘pein hence ar & pn Ste py sonee nds pity x nde hepa oe per Stes alte hy weredamgi ecaenar secs ee ata tb tundra ‘ + Conveyance oman tampa Lng ‘hate fawn pads noes comming ta yam ae yy ‘csr awa es hn 150 a le ore fo ee San te yy metho + House et ewan HBA Exmpto nt 7 ‘oust nace ved oh eglapenbycampyo hd e18145 ra try <_< teint yt i) on CD ep tbe cit hen 5 ol en a a a taal 1) Tb ye i Dn MOD we aie (liao mms me mart mtb ni pr i WCE: MO ES MOO suit ovo we ct a wm oot ‘nthe ght me et pa ad pa al lt et renal an gee Frc oles 1 try sm 1 Me Ati ah rr eoeree ieee pa Sthvuoceiteae eet i 2 sate tin a tel a eb gos super a= Capa es a oo Cnn nen a Neieeatge rj ‘si. te cn te dr et ec ne ene eat a ‘ewe ahd ane Tenby pp (0 the aig py 09 denna sn , (pon é ord Mampes — 50.005! sg 5 ae en 2400's. 10320 1 rem oy Sottin sang Tr iyo th inca cl renin | Sy Hy Sa One) ‘eet encod swe teea 3009 om iy ie dla) ‘aS acme ‘stay rfertson0 (Gap tam 54 Onsen 89750 #2 bse rntrcn A Nene Aa nth 8 Reta ‘ae ‘so a0 came Tx Mowe an ova 1817 —________ me tx manson onan 1. ‘tn py a et fe acon old Sen). 8 Thao Laing HRA wee, ae * gg cin ACL HA Wenge (0 HRA sty recede tanto (3 thet aey sth sn = 2325000 (i Res i nvr hay a3) = eet ahs 200d wept, Tha bl HRA woe (12000 “on taao 2 Riba tbo hehe HAs Rte acommdeon ee 2 maint ptt ry rte pn omen 1 Decals! Epishowheled pac chi eA wi Bey an cage 2 Deon east Wht ee ire ten dete emis 2 Me Sharm cy ai ry of 200 per mt nd os at Maa 00 ee ‘moh ca RA 0 Cane BA empl at Me hid A920 ev beeing pty off Sahn lene bet FER ME Hetle eng capes cpl metatarsal His fe cra fe: Ean weer ee ghee see16 Income Tax Return Learning Outcomes ‘er staying ths copter, yu shouldbe able to underston: > Concept the E-Filing > Ways todo E-filing 105 > Benefits of Filing income tax return > Steps to register for E-Filing > Documents required for E-fling > PANNo 16.1. Introduction to E-Filing E-filing is the short form of electronic filing of income taxes. E-filing is when you electronically file your income tax returns online fora particular year This means You no longer need to visit the nearest Income Tex Department’ office to file your feturns physically. Instead, you log onto the internet and do the ob. The process of electronically filing income tax return through the internet is known as e-FILING. TTR filing has become very easy with afew steps and can be done by elf. 16.2 Who can E-file ‘The following person can file the E-file return, : + Individual + Hindu Undivided Family f‘68 | Fiancl Lara + Compny 0210 Fre ety te oa Po 1 ral gc 1 tnd =Car cnt + tela f Dlr 5 Son ete gerade 163. 3Ways todo Efiing ‘eee ale cnet dena | Youcan ase a Digital Signature Certiscate(DSC)to ele. A DSC useful way of lectonialiy ing cet bec ith gal eget of pc epperefces. 2 Yuan ew «DSC nh ce coe Tax Returner a TR oi wich iene poe dane In se Ab dea aot wpe 08 nome ‘Eon ebm hole pieced od nee Cena Pein ate PO, ‘np vp thin 30 as at eg. * 4. Ycane ena a turn witout DSC and vert wth Aaa amber oh & ‘aroha TRY equ bee mabe CP. nce Ta ats 183 tepaybc te ced The ice re damn hohe ct ea Witoeticme tees, you may ahh ce mt + Dede Hee Sopot the Que of Asses Theres ed he Semen rte uf tery “ow Adj - A canst nd an ay ren oes (die ops ete co Than dee ro ht os ect ‘Svc ttom tur youcn te estos esa hry rat oes st or aioe 16.5 Stops to Register for Eling “oer fee, filo i ow ep ‘Ops thelcome at lng we nthe tg hepa eee + Ch on ie pte "egies Yurel™ 1 Sie these pe + Fite ey eta ch PAN suber, rae stnane and dnt tit + ibe repair + Whe ig the OTP seat te mei rmber ema aes1 | md tr a a Rm pa rs Rg me TIL ein bg sme fo i a FPS test fata ney elicee pe O [aed sid ee ey an pe pst ea a (eas oe = ig ton + Ire ice ig and ep nt + tne ee 1 Del ht ene i bene | hover pelncome ere oe om propery me fe cp pe) 16.8 EVerfcation of Return (sora elope tora One, your Aadhar carder i inked 0 your PAN, yom cans vend yo eas Th pat aeenieees sen mmarelageta acetone eormere aietie Tingine ee perso mal en Ye eee agree se Seeetereeneecreareneae SE eee ra 169 Inger Funnies of ling Prt 107“eo ee Serevent re um 245 hae ade ayo gut cn omens ice Depart ‘prio ot ac etn on petri ome aren ith formated egy ae Freaaantt resident othe than not nda rent ving ota icone up We €50 ab [Sinica fi cctnueppen oer int) snap eto me"ah ya hg eg hg ae a eas tan ah copa ns em ietaepdndicene op md oo.