Standard deduction from salary and pension income. What is the standard deduction in income tax law?

 

This standard deduction U/s 16(ia) is a flat deduction of Rs. 50,000 / - is taxable under your "principal salary". This tax benefit can be claimed regardless of the actual amount spent

Transportation allowance and

• Medical allowance

* From the financial year 2020-21 (AY2021-22), if a person chooses the old tax system, then the deduction can be demanded from him. Compare your tax liabilities under the old and new tax systems.

Income Tax Standard Deduction U/s 16(ia)

What is its purpose?

The purpose is to introduce standard deduction

Paper allowed to reduce and cut paper regardless of the actual cost.

Exemption of middle-class salaried persons

Pension to provide benefits to pensioners

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Standard Deduction from salary and pension

What is the effect of standard deduction on tax for salaried persons?

The introduction of standard deductions further helped middle-class employees reduce their tax liability. The overall additional cutting facility was Rs. 5,800 (15,800 / - for FY 2019-20). The full account of the tax effect due to the standard deduction is given below

What is the effect of standard deduction on pensioners?

 

This decision to allow standard deductions provides significant benefits to pensioners, who generally do not receive any allowances due to transportation and medical expenses. In addition, the standard deduction benefit will only be allowed for pensioners if it is taxable as salary income. If it is taxed as income from other sources then the benefit of the standard deduction will not be available.

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Standard Deduction from Salary and Pension

What is it the standard cutting limit?

The amount of standard deduction cannot exceed the amount of salary. The maximum discount will be Rs. 50,000 / - or less.

 

 

How is the standard deduction calculated for multiple employers?

No standard deduction is available on this basis. Employers. The standard deduction is not based on this but on the overall limit for the whole year. Employers.

Suppose Mr. A has worked for 2 employers in the fiscal year 2019-1Y. In that case, you may have doubts as to how much standard deduction Mr. A can claim.

Option 1 Rs 50,000

 

Option 2 Rs. 1,00,000 (Rs. 50,000 for each employer)

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Standard Deduction U/s 16(ia)

Mr. A can avail of standard deduction up to a maximum of Rs. 5,000. 50,000 / -

What is the treatment of standard deduction under the new tax system?

Budget 2020 has introduced a new tax system (FY 2020-21) under which income will be taxable at a lower rate. To make this option the taxpayer has to avoid large tax exemptions and benefits including standard deduction.

 

Frequently Asked Questions

Q. Is there a standard deduction for senior citizens?

Yes

Question: Can I claim the standard deduction even if my income is more than Rs. 500,000?

Standard deductions are available regardless of your income tax slab. You will be given benefits if you have salary income. In this case, the amount of salary is irrelevant.

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 Standard Deduction

Q. What proof do I have to submit to claim a standard deduction under income tax?

The standard deduction is a flat deduction for which no proof has to be given by the employee to the employer / IT department.

 

Q: How is a standard deduction different from an income tax deduction?

Income tax deduction usually means 80C, 80D, etc.

Standard Deduction Chapter VI-A Deduction such as Section 80C, 80D, etc.

This is a flat cut regardless of the actual cost. These expenses are based on actual expenses/investments.

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Standard Deduction

This deduction is only available to those who earn from salary.

 

This deduction is allowed from the salary before the total income comes. These deductions are allowed after calculating the total income.

 

The standard deduction limit is Rs. 50,000 / - (Rs. 40,000 for FY 2018-19) No

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Salary Structure for the W.B.State Employees

Q. Can an employee claim both the standard deduction and income tax exemption?

Yes, an employee can claim both standard deduction and income tax deduction.

 

Q. Is the standard deduction calculated monthly?

The standard deduction is not calculated monthly. A flat cut is allowed for the whole year.

 

Q. Is there a standard deduction for self-employment in India?

Self-employed people do not get salary income. They are making business income. Therefore, self-employed persons cannot claim the standard deduction because the standard deduction is available only from salary.

 

Q. Does standard deduction apply to Central or State Government employees?

Yes, the standard deduction is available for central or state government employees,

 

Question: Does the standard deduction of Rs 50,000 under section 1 apply to a person whose only source of income is interest from FD?

No, the standard deduction is available only from salary and pension income and not on income from other sources.

 

 

Q- My payslip says that my u / s (10) and (17) are deducted, amounting to INR 87168. What does this mean?

This means that you are eligible to claim the same discount from your salary income in case of different allowances and grants etc.

 

Q. How can I claim that the employer did not calculate in Form-16?

If you can claim a deduction at the time of filing the return if not accounted for by the employer, you are eligible to claim a deduction.

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Salary Structure

Form 16 Part A and B

Income Tax Form 10 E

Feature of this Excel Utility:-

 

1) This Excel utility prepares and calculates your income tax as per the New Section 115 BAC (New and Old Tax Regime)

 

2) This Excel Utility has an option where you can choose your option as New or Old Tax Regime

 

3) This Excel Utility has a unique Salary Structure for Government and Non-Government Employee’s Salary Structure.

 

4) Automated Income Tax Arrears Relief Calculator U/s 89(1) with Form 10E from the F.Y.2000-01 to F.Y.2021-22 (Update Version)

 

5) Automated Income Tax Revised Form 16 Part A&B for the F.Y.2021-22

 

6) Automated Income Tax Revised Form 16 Part B for the F.Y.2021-22