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{"sheet":"Income Tax","index":0,"n_rows":107,"n_cols":5,"rows_kept":107,"cut":false,"hidden":false,"merged":[[57,1,57,2],[77,1,77,2],[41,1,41,3],[46,1,46,3],[47,1,47,3],[63,1,63,3],[73,1,73,3],[43,1,43,3],[64,1,64,3],[65,1,65,3],[66,1,66,3],[74,1,74,3],[67,1,67,3],[68,1,68,3],[0,0,0,3],[5,1,5,3],[25,1,25,3],[2,0,2,4],[30,1,31,3],[28,0,33,0],[24,1,24,3],[22,1,22,3],[27,1,27,3],[100,2,100,4],[32,1,32,3],[33,1,33,3],[34,1,34,3],[37,1,37,3],[44,1,44,3],[45,1,45,3],[38,1,38,3],[46,4,62,4],[39,1,39,3],[40,1,40,3],[42,1,42,3],[98,1,98,4],[36,1,36,3],[49,1,49,2],[55,1,55,2],[101,2,101,4],[102,2,102,4],[103,2,103,4],[104,2,104,4],[105,2,105,4],[106,2,106,4],[35,1,35,3],[84,1,84,2],[4,0,4,1],[58,1,58,2],[59,1,59,2],[60,1,60,2],[78,1,78,2],[48,1,48,2],[50,1,50,2],[51,1,51,2],[52,1,52,2],[56,1,56,2],[23,1,23,3],[30,4,31,4],[26,1,26,3],[28,1,28,3],[29,1,29,3],[1,0,1,4],[6,0,20,0],[77,0,80,0],[91,0,91,4],[76,4,80,4],[81,3,90,3],[82,1,82,2],[87,1,87,2],[79,1,79,2],[80,1,80,2],[89,1,89,2],[76,0,76,3],[90,1,90,2],[83,1,83,2],[81,1,81,2],[93,3,93,4],[94,3,94,4],[75,1,75,3],[69,1,69,3],[70,1,70,3],[71,1,71,3],[72,1,72,3],[92,3,92,4]]}
["                 KANNUR UNIVERSITY",null,null,null,{"$f":"E91","v":"No Tax"}]
["OLD TAX REGIME"]
["Final Income  Statement for the Financial Year 2025-2026(Assessment Year 2026-27)"]
["Sri / Smt",null,null,"Designation"]
["PAN of the Employee",null,null,"PF No."]
[1,"GROSS SALARY"]
["a","Basic Pay"]
[null,"Dearness Allowance"]
[null,"HRA"]
[null,"Allowance(CCA/Special Allow)"]
[null,"DA Arrears"]
[null,"Leave Surrender"]
[null,"CV Camp Remuneration/Bonus"]
[null,"Misc Bills"]
[null,"Increment Arrear"]
[null,"Festival allowance"]
[null,"PF Interest"]
[null,"NPS Employer Share"]
[null,"DCRG"]
[null,"Commuted value of pension"]
[null,"Others"]
[null,"DIES NON"]
["b","Add: Value of perquisite(5.5% for GO 's & 7.5% for NGO's (Attach form No.12BA) "]
["c","Aggregate of Salary and Perquisite",null,null,{"$f":"E7+E8+E9+E10+E11+E12+E13+E14+E15+E16+E17+E18+E19+E20+E21-E22+E23","v":0}]
["d","Reported total amount of salary received from other employer(s)"]
[2,"Less : Allowances to the extent exempt under section 10"]
["a","DCRG"]
["b","Commuted value of pension"]
["c","Exemption of HRA"]
[null,"(i) Actual HRA"]
[null,"(ii)Rent paid(Rent paid in excess of 10% of salary (salary=BP+DA) )"]
[]
[null,"(iii)40% of salary"]
[null,"Least of (i),(ii)and (iii) above",null,null,{"$f":"MIN(E30,E31,E33)","v":0}]
["d","Total amount of exemption claimed under section 10 is (a+b+c)",null,null,{"$f":"E27+E28+E34","v":0}]
[3,"Total amount of salary from current employer(1c-2d)",null,null,{"$f":"(E24-E35)","v":0}]
[4,"Less : Deductions under section 16"]
["a","Standard deduction under 16(ia)",null,null,50000]
["b","Tax on employment (Profession Tax) - section 16(iii)"]
[5,"Total amount of deductions under Section 16",null,null,{"$f":"(E38+E39)","v":50000}]
[6,"Income chargeable under the head \"Salaries\"(3+1d-5)",null,null,{"$f":"(E36+E25-E40)","v":-50000}]
[null,"Add:Any other income reported by the employee under as per section 192(2B)"]
["a","Income or loss from house property (Attach Building Tax Receipt/Completion Certificate)House Loan Interest - Loss, put negative sign."]
["b","Income from other sources(Interest on deposits,Interest accured on NSC etc.)"]
[8,"Total amount of other income ",null,null,{"$f":"(E43+E44)","v":0}]
[9,"Gross total income(6+8)",null,null,{"$f":"(E41+E45)","v":-50000}]
[10,"Deductions under Chapter VI- A"]
["a","U/s 80C"]
[null,"1.PF/PPF"]
[null,"2.Life Insurance Premia"]
[null,"3.GIS"]
[null,"4.SLI"]
[null,"5.PAI"]
[null,"6.Repayment on housing loan(Principal only)"]
[null,"7.NSC(VIII issue) and Accured interest on NSC"]
[null,"8.Tuition Fee (2 children)"]
[null,"9.LIC(spouse)"]
[null,"10.Postal Life Insurance (PLI)"]
[null,"11.DA Arrear"]
[null,"12.Others"]
[null,"Total",null,{"$f":"(D49+D50+D51+D52+D53+D54+D55+D56+D57+D58+D59+D60)","v":0}]
["b","Contribution to certain pension fund(80CCC)"]
["c","NPS Employee Share U/S 80CCD(1)"]
["d","Total deduction under 80C,80CCC&80CCD(1)not to exceed Rs.1,50,000/-(a+b+c)",null,null,{"$f":"IF((D61+D62+D63)>150000,150000,(D61+D62+D63))","v":0}]
["e","Deduction U/S 80CCD(1B)-NPS Employee Share Remaining.Max.50000/-"]
["f","Deduction in respect of section 80CCD(2)-NPS Employer share full)",null,null,{"$f":"E18","v":0}]
["g","Deduction U/S 80D-Health insurance,Health check-up"]
["h","Deduction U/S 80 DD  -For person having disabled dependent-Max 125000/-"]
["i","Deduction U/S 80E-interest on loan taken for higher education"]
["j","Deduction U/S 80G-Donations to certain funds charitable institutions etc."]
["k","Deduction U/S 80TTA-interest on deposits in savings account-Max.10000/-"]
["l","Deduction U/S 80 U-For person with disability"]
["m","Deduction U/S 80TTB-interest on deposits for senior citizens with bank,co.op bank/post office(Max.50000)"]
["n","Others"]
[11,"Aggregate of deduction under chapter VI-A",null,null,{"$f":"(E64+E65+E66+E67+E68+E69+E70+E71+E72+E73+E74)","v":0}]
[12,"Total Taxable income(9-11)",null,null,{"$f":"(E46-E75)","v":-50000}]
["Income Tax on the above"]
[null,"(a)Upto Rs.2,50,000/-",null,"No Tax"]
[null,"(b)From Rs.2,50,001/-(Rs.3,00,001/- for Senior citizens)to Rs.5,00,000/-(5% of the amount by which total income exceeds Rs.2,50,000/-)",null,{"$f":"IF(E82>12500,12500,E82)","v":0}]
[null,"(c)From Rs.5,00,001/- to Rs.10,00,000/-(20% of the amount by which total income exceeds Rs.5,00,000/-)",null,{"$f":"IF(E82<=12500,0,IF(AND(E82>12500,E82<125000),E82-12500,100000))","v":0}]
[null,"(d)From Rs.10,00,001/- and above(30% of the amount by which total income exceeds Rs.10,00,000/-)",null,{"$f":"IF(E82>125000,(E82-D79-D80),0)","v":0}]
[13,"Total Tax",null,null,{"$f":"ROUND(IF(E76<250000,0,IF(E76<=500000,((E76-250000)*5/100),IF(AND(E76>=500000,E76<=1000000),(12500+((E76-500000)*20/100)),IF(E76>1000000,(112500+(E76-1000000)*30/100))))),0)","v":0}]
[14,"Less rebate u/s 87A limited to Rs.12500/- for individuals having total income upto Rs.5,00,000/-",null,null,{"$f":"IF(E76>500000,0,E82)","v":0}]
[15,"Total Tax-Less rebate",null,null,{"$f":"E82-E83","v":0}]
[16,"Health and Education Cess @4%",null,null,{"$f":"IF(E84<0,0,ROUNDUP(E84*4/100,0))","v":0}]
[17,"Add : Health and Education Cess @4%",null,null,{"$f":"E84+E85","v":0}]
[18,"Less : Relief U/S 89(1) attach details"]
[19,"Tax Payable",null,null,{"$f":"E86-E87","v":0}]
[20,"Less : Tax already deducted at source"]
[null,"Net Tax Payable",null,null,{"$f":"(E88-E89)","v":0}]
[null,"Status",null,null,{"$f":"IF(E90>0,\"Tax Payable\",IF(E90<0,\"Refund\",\"No Tax\"))","v":"No Tax"}]
["Certified that the details given above are true to the best of my knowledge and belief"]
[null,null,"Signature"]
[null,null,"Name",{"$f":"C4","v":0}]
[null,null,"Designation",{"$f":"E4","v":0}]
[null,null,"Section"]
[null,null,"Branch"]
[null,null,"Ph.No"]
["*","Rs.2,00,000/- for loan availed on or after 01/04/1999 and construction completed with in 5 years from the end of the financial year in which the loan was availed.For additional / repair is eligible upto Rs.30,000/-only."]
["**","Aggregate amount of deduction U/s 80 C,80CCC and 80CCD(1) not to exceed Rs.1.5 Lakh."]
[null,"80DD","For disabled dependent-Maximum ceiling Rs.125000/-"]
[null,"80U","For disabled person -Maximum ceiling Rs.125000/-"]
[null,"80DDB","For medical treatment of specified diseases or ailments"]
[null,"80E","Interest on education loan "]
[null,"80G","Donation- 100% for CMDRF ,50% for other institution/Charity (must be filed by own if charity/institution)"]
[null,"80GGC","Donation to political Party- 100% claimable"]
[null,"80CCC","Amount paid or deposited in any annuity plan of LIC or any other insurer for receiving pension from a fund referred to in Section 10(23AAB)"]