Tax Planning 2012

15th Edition

For the Financial Year 2012-13YOUR GUIDE TO TAX EFFICIENT LIVING

SAVINGS

TAXES

TAX PLANNING

GUIDE

Proper tax planning is the basic duty of every person, which should be carried out religiously. Basically, there are three steps in the tax planning exercise. You need not consult an Income Tax Practitioner or a Chartered Accountant for this matter. In fact, you can do it yourself. These three steps of tax planning are:

Most people should and do choose Option ‘b’. Here, you have to compare the advantages of several tax saving schemes and depending upon your age, social liabilities, tax slab and personal preferences, decide on the right mix of investments/insurance plans, which shall reduce your tax liability to Zero or to the “Minimum” possible. You may consult your Financial Planner for distributing your savings in various tax saving schemes.

The following rates are applicable for computing tax liability for the current Financial Year ending on March 31, 2013, i.e. Assessment Year 2013-14.

::A Bajaj Capital Publication::

Calculate your Taxable Income for the Financial Year (from April 1 to March 31) from all sources

such as salary /pension, interest etc.

Calculate tax payable on Annual Taxable Income using a simple tax rate table, given on the next

page.

After you have calculated the amount of your tax liability, you have two options to choose from:

a. Pay your tax (no tax planning is required)

b. Minimize your tax through Prudent Tax Planning.

Tax Planning Guide::Your Guide to Tax Efficient Living

::A Bajaj Capital Publication::

Plus Education Cess

Plus Education Cess

Net Income Range

Net Income Range

Income Tax

Income Tax

Up to Rs. 2,50,000

Up to Rs. 5,00,000

Nil

Nil

Nil

Nil

Rs.2,50,001 to Rs.5,00,000

Rs. 5,00,001 toRs. 10,00,000

10% of the income above Rs. 2,50,000

20% of the income above Rs. 5,00,000

3% of income tax

3% of income tax

Rs. 5,00,001 toRs. 10,00,000

Above Rs 10,00,000

Rs 25000 + 20% of the income above Rs. 5,00,000

Rs.100000 + 30% of the income above Rs.10,00,000

3% of income tax

3% of income tax

Above Rs 1000000

Rs.125000 + 30% of the income above Rs.10,00,000

3% of income tax

Plus Education CessNet Income Range Income Tax

Up to Rs. 2,00,000 Nil Nil

Rs. 2,00,001 to Rs. 5,00,000

10% of income above Rs. 2,00,000 3% of income tax

Rs 5,00,001 to Rs 10,00,000

Rs. 30,000 + 20% of theincome above Rs. 5,00,000 3% of income tax

Above Rs. 1000000

Rs. 1,30,000 + 30% of income above Rs. 10,00,000

3% of income tax

For a Resident Senior Citizen (who is 60 years or more at any time during the current Financial Year 2012-13 but not more than 80 years on 31st March 2013 (born after April 1,1933 and before March 31,1953)

For a Resident Super Senior Citizen ( who is 80 years or more at any time during 2012-13 (born before April 1, 1933)

Tax Planning Guide::Your Guide to Tax Efficient Living

For Individuals below 60 years of age (born after April 1, 1953) and HUFs

Filing of Income Tax Return1. Filing of income tax return is compulsory for all individuals whose gross annual

income exceeds the maximum amount which is not chargeable to income tax i.e. Rs. 2,50,000 for Senior Citizens, Rs. 5,00,000 for Super Senior Citizens and Rs. 2,00,000 for other individuals and HUFs.

2. The last date of filing income tax return for individuals is July 31, with one exception covered in point 3 below.

3. Where accounts of the assessee are required to be audited under any law , the last date for filing the return is September 30.

4. If income tax return is filed after the due date,a penalty of Rs. 5,000/- will be levied.

Tax Free IncomesThe following incomes are completely exempt from income tax without any upper limit.1. Interest on PPF/GPF/EPF.2. Interest on GOI/other approved tax free bonds.3. Dividends on Shares and on Mutual Funds.4. Any sum received under a life insurance policy (including the sum allocated by way of

bonus on such policy) either on death of the insured or on maturity of life insurance plan. However, in case of life insurance policies issued after March 31, 2004, exemption on maturity payment u/s 10(10D) is available only if the premium paid in any year does not exceed 20% of the sum assured. This provision has been further amended from current financial year and now maturity proceeds from Life Insurance Plan will be exempt from Income Tax only when the annual premium paid is not higher than 10% of sum assured. This is applicable to policies issued on or after 1st April 2012.

5. Interest on savings bank account in a post office.(Exempt up to Rs 3,500 in an individual account and Rs 7,000 in a joint account under section 10 (15) (i) )

6. Long term capital gain on sale of shares and equity mutual funds if the security transaction tax is paid/imposed on such transactions.

TAX LIABILITY

For Individual(<60 yrs)

Income Ed Total Income Ed Total Income Ed Total

tax Cess tax Cess tax Cess

200000 NIL NIL NIL NIL NIL NIL NIL NIL NIL

250000 5000 150 5150 NIL NIL NIL NIL NIL NIL

300000 10000 300 10300 5000 150 5150 NIL NIL NIL

500000 30000 900 30900 25000 750 25750 NIL NIL NIL

800000 90000 2700 92700 85000 2550 87550 60000 1800 61800

1000000 130000 3900 133900 125000 3750 128750 100000 3000 103000

1500000 280000 8400 288400 275000 8250 283250 250000 7500 257500

Taxable income

For Senior Citizens( >60 but <80

yrs )For Super Senior Citizens( >80 yrs)

Dividend IncomeDividend income from companies /equity-oriented Mutual Funds is completely exempt in the hands of investors. Dividend is also tax-free in the hands of investors in case of debt-oriented Mutual Fund schemes.

Gift Tax: Gift tax was abolished with effect from October 1, 1998. The gifts are no longer taxable in the hands of donor or donee. However, with effect from September 1, 2004, any gift received by an individual or HUF will be included in taxable income, provided the amount of gift exceeds Rs 50,000.

However, gifts received from any of the following will continue to remain tax free:1. Spouse2. Brother or sister3. Brother or sister of the spouse4. Brother or sister of either of the parents of the individual5. Any lineal ascendant or descendant of the individual6. Any lineal ascendant or descendant of the spouse of the individual7. Spouse of the person referred to in (2) or (6)

Also, gifts received on the occasion of marriage or under a will by way of inheritance are also tax free

Computation of Gross Taxable IncomeAs per Income Tax , Income of a Person is Computed under the following 5 Heads :1. Income from Salaries2. Income from House Properties3. Profit & Gains of Business & Profession4. Capital Gains5. Income from Other SourcesNow we will discuss in detail about the taxability of these sources of income.

1. Salary or Pension IncomeSalaried employees are issued a certificate of tax deducted at source from salary income by their employers in Form No. 16. It also gives the Net Taxable Salary figure.

2. Income from House PropertyIf the property is self occupied then the Income from House Property is treated as NIL. If any loan is taken for the purchase of the property then the amount paid towards interest upto a maximum of Rs.1,50,000/- is deducted from taxable income. In case property is given on rent,then we have to find out theA Annual Rental IncomeB From this deduct Property Tax/Municipal tax if any paid by the owner.C From balance amount – deduct 30% towards repairs & maintenainceD From the residual figure – deduct the amount of interest paid on loan taken for the

purchase of the property.(upto 1,50,000)E The resultant figure is the Income from House Property.

3. Profit from Business / professionIncome as arrived on the basis of Profit & Loss A/c

4. Income from Other SourcesInterest Income from the following sources is also required to be included in the GrossTaxable Income:1. Interest on company deposits.2. Interest on debentures/bonds.3. Interest on savings bank account/ fixed deposits with banks.4. Interest on post office savings schemes like MIS, NSC, Time Deposit etc.5. Interest on private loans given to relatives, friends or any other entity.6. Interest on government securities.

Tax Deduction at Source (TDS)Interest payments by companies on Fixed Deposits .Income tax is deducted @10% in case the interest exceeds Rs 5,000 in a financial year.

Interest payments by Financial Institutions /Banks.Income Tax is deducted @10% in case the interest amount exceeds Rs. 10,000 in a financial year.

Interest payments by Post office on notified deposit scheme with post office, i.e., Senior Citizen Savings Scheme,2004 Income Tax is deducted @10% in case the interest amount exceeds Rs. 10,000 in a financial year.

Interest payments by Housing Finance Companies /Banks .Income tax is deducted @10% in case the interest exceeds Rs. 10,000 in a financial year .

NOTE:1) TDS rate is 10 per cent (no surcharge, education cess, etc.).If the recipient does not

furnish his PAN to the deductor, tax will be deducted at the rate of 20 per cent.2) Deduction of income tax at source can be avoided by filing Form 15G in duplicate (15

H for senior citizens). However, such forms can be submitted only by individuals whose total income in the financial year is expected to be below the maximum amount not chargeable to tax.

5. Capital GainsCapital gain arises when certain assets like property (plot or a built up commercial / residential unit) or shares/mutual fund units/bonds etc are sold for a profit. The treatment of capital gains is slightly different from other sources of income as listed above. It mainly depends upon whether the capital gain (profit on sale) is short term or long term.

5A. Short Term Capital GainCapital gain is considered to be short term if immovable property is sold /transferred within three years of acquisition. Similarly, if shares or other financial securities such as mutual fund units are sold within one year of purchase, the profit earned is treated as

short term capital gain.Short term capital gain is included in the gross taxable income like other sources of income and normal rates of tax apply, which depend on the gross taxable income from all sources including short term capital gains. With effect from October 1, 2004, the only exception is short term capital gains from sale of equity shares or units of equity oriented mutual fund schemes. In this case, short term capital gains are taxed at a flat rate of 15% plus education cess, irrespective of the tax slab on other sources of income, provided securities transaction tax is paid on such sale.

5B. Long Term Capital GainIf immovable property is sold after three years of purchase, or financial securities such as shares, deep discount bonds, units of open - ended or close - ended schemes of mutual funds are disposed of (sold/redeemed/transferred) after holding the same for more than twelve months, then the gain is considered to be long term capital gain. With effect from October 1, 2004, long term capital gain on transfer of listed shares/units of equity oriented mutual funds schemes has been exempted from tax, provided securities transaction tax has been paid on such sale.

For assets other than listed shares/units of equity oriented mutual fund schemes, tax is payable in respect of long term capital gains at a flat rate of 20% and the amount of gain has to be adjusted for inflation. This inflation adjustment is known as indexation benefit. Every year the Government of India announces inflation adjustment rate for the purpose of long term capital gain. A detailed chart is given below:

Financial Year Cost Inflation Indexation

1981-82 100

1982-83 109

1983-84 116

1984-85 125

1985-86 133

1986-87 140

1987-88 150

1988-89 161

1989-90 172

1990-91 182

1991-92 199

1992-93 223

1993-94 244

1994-95 259

1995-96 281

1996-97 305

1997-98 331

1998-99 351

1999-2000 389

2000-01 406

2001-02 426

2002-03 447

2003-04 463

2004-05 480

2005-06 497

2006-07 519

2007-08 551

2008-09 582

2009-10 632

2010-11 711

2011-12 785

2012-13 852

Long-Term Capital Gains arising from sale/ transfer of bonds and debt securities (including units of debt-oriented mutual fund schemes)Long-Term Capital Gains tax in respect of bonds and debt securities is payable at a flat rate of 10% plus education cess of the capital gains amount. But it should be noted that this lower rate of tax @ 10% plus education cess will be applicable in respect of such bonds and debt securities, which are listed on any recognized stock exchange and also for units of debt-oriented mutual fund schemes. However, there is an option to avail the indexation benefits, but in that case tax will have to be paid at the normal Long-Term Capital Gain tax rate of 20% plus education cess.

But how do you choose between the two options - pay capital gain tax @ 20% plus education cess with indexation benefit or @ 10% plus education cess without indexation benefit? We can make this choice clearer with the help of an example.

Example 1:Mr Singhal had invested Rs. 2,00,000 in a Bond Fund (debt-oriented Mutual fund Scheme ) on March 20, 2010. He redeemed his investment on September 15, 2012 and received redemption proceeds of Rs 2,75,000. Thus, Mr. Singhal has earned a Long Term Capital Gain of Rs 75,000. He has an option to pay tax @ 10% of the capital gain amount i.e plus education cess. On the other hand, he can consider the second option of claiming indexation benefit. In that case, the current value of his investment with indexation benefit will be:

In this case, the Long-Term Capital Gain amount is on which he is required to pay capital gains tax of Rs 1,076 only @ 20% Plus education cess.Thus, through the above example, we can see that the second option is better for Mr. Singhal, as he needs to pay only Rs 1,076 Plus education cess as Long-Term capital gains Tax on Rs 75,000 of gain amount.

Section 54 ECIn order to save capital gain tax, the total amount of Long -Term Capital Gain (after availing indexation benefit) has to be invested in any of the following two schemes specified under section 54EC (upto Rs.50 lakhs only):1. Bonds issued by Rural Electrification Board (REC)2. Bonds Issued by NHAI (National Highways Authority of India)

NOTE: These bonds have a minimum lock-in period of three years. If 100% capital gain amount is invested in the above-mentioned bonds, 100% tax is saved. Similarly, if 60% of capital gain amount is invested, in that case only 60 % of capital gain tax will be saved and on the balance 40% tax has to be paid.

Rs 7,500

852 ( CII of 2012-13) Rs.2,00,000 X ______________________________ = 2,69,620

632 (CII of 2009-10 )

Rs (2,75,000-2,69,620) = Rs. 5,380

Points to Ponder:In case of sale/ transfer of residential house, the same must have been held for at least three years. Only in that case, the gain (profit on sale) shall be considered as Long-Term Capital Gain. Tax on Long Term Capital Gain can also be saved by buying another house within a period of two years from the date of sale or by constructing a new residential house within three years of sale.

Example 2:Mr. Subramaniam bought a flat for Rs 10,00,000 in June 1998. He sold this flat in September 2012 for a net consideration of Rs 30,00,000. Income tax payable on capital gain of Rs 20,00,000 earned by him shall be as follows:

Adjustment of purchase price:Purchase Price x (Cost inflation index in the year of sale/ cost inflation index in the year of purchase)10,00,000 x (852/351) = 24,27,350Thus, Mr. Subramaniam has earned a Long Term capital gain of Rs 5,72,650 (Rs. 30,00,000-Rs. 24,27,350). Now, if he decides to pay tax, he has to pay 20% of Rs 572650 (i.e Rs 1,14,530) along with education cess. Alternatively, he can save this tax liability by investing Rs 5,72,650 in either of the capital gain bonds as explained while discussing section 54EC

Important point to note:1. Short Term Capital Loss can be set off against any capital gain, whether Short Term

or Long Term.2. However, Long Term Capital Loss can only be set off against Long-term Capital Gain.3. Unabsorbed Short-Term Capital Loss can be carried forward for eight years.4. Similarly, unabsorbed Long Term Capital Loss can also be carried forward for eight

years and can be set off only against Long Term Capital Gain.

Deductions from Taxable Income:

Deduction under section 80CThis new section was introduced from the Financial Year 2005-06.Under this section, a deduction of up to Rs. 1,00,000 is allowed from Taxable Income in respect of investments made in some specified schemes. Specified Investment Schemes u/s 80C and u/s 80CCC (1)-1. Life Insurance Premiums ( in case of life insurance policies issued after March 31, 2004, exemption on

maturity payment u/s 10(10D) is available only if the premium paid in any year does not exceed 20% of the sum assured.

The above provisions has been amended with effect from the assessment year 2013-14 to reduce the threshold of premium payable to 10 per cent of the actual sum assured from 20 per cent of the actual capital sum assured .(Applicable only in case of policies issued on or after April 1,2012)

2. Employee’s Contributions to Employees Provident Fund/GPF3. Public Provident Fund (Maximum Rs.1,00,000/- in a year)

4. NSC (National Savings Certificates)5. Unit Linked Insurance Plan (ULIP)6. Repayment of Housing Loan (Principal)7. Equity Linked Savings Scheme (ELSS) of Mutual Funds8. Tuition Fees including admission fees or college fees paid for full-time education of

any two children of the assessee (Any development fees or donation or payment of a similar nature shall not be eligible for deduction).

9. Interest accrued in respect of NSC VIII issue.10. Pension scheme of LIC of India or any other insurance company.11. Fixed Deposit with Banks having a lock-in period of 5 Years12. Amount deposited under Post Office Senior Citizens Scheme. (Current Rate of

interest is 9% P.A.)13. Amount deposited in Five Year Time Deposit Scheme in Post Office14. Amount deposited in the NABARD (Rural Development Bonds of NABARD)

Notes:1. There are no sectoral caps on investment in the new section and the assessee is free

to invest Rs. 1,00,000 in any one or more of the specified instruments.2. Amount invested in these instruments would be allowed as deduction irrespective of

the fact whether (or not) such investment is made out of income chargeable to tax.3. Section 80C deduction is allowed irrespective of the assessee’s income level. Even

persons with taxable income above Rs. 10,00,000 can avail the benefit of section 80C.

Please note that because the deduction is allowed from taxable income, the exact savings in tax will depend upon the tax slab of the individual. Thus, a person in the 30% tax slab can save income tax up to Rs. 30,900 ( Tax plus education cess ) by investing Rs. 1,00,000 in the specified schemes u/s 80C.

Deduction under section 80CCF.No deduction will be available under section 80CCF from the assessment year 2013-14.This section has been withdrawn/discontinued.

Deduction under section 80CCG.(In respect of investments made under approved equity saving scheme by a resident individual assessee)

Section 80CCG has been introduced with effect from the assessment year 2013-14.

Conditions-Deduction under this section is available only if the following conditions are satisfied

a) Gross total income does not exceed Rs. 10 Lacs.b) Assessee has acquired listed shares in accordance with a notified scheme.c) The assessee is a new retail investor as specified in the above notified scheme.d) The investment is locked in for a period of 3 years from tha date of purchase in

accordance with the above scheme.

Total

15000 30000

5000 5000 10000

20000 20000 40000

On whose life health Insurance Policy is taken

Individual taxpayer, his/her spouse, and

Dependent Children Rs.

Additional Deduction for parents of the Individual

Whether dependent or not Rs.

General Deduction (including payment on account of preventive health check-up of self,Spouse, dependent Children and parents Up to Rs 5000/-

Aditional Deduction if one of the Insured is Senior Citizen (60 year of Age)

15000

Total

Amount of deduction- The amount of deduction is 50% of amount invested in notified equity shares provided all the above conditions are satisfied. However, the amount of deduction under this section cannot be more than Rs. 25,000.If any deduction is claimed by a taxpayer under section 80CCG in any year, he shall not be entitled for any deduction under this section for any subsequent year.(As on the date of printing of this “Tax Planning Guide”no such scheme has been notified.)

Deduction under section 80D.Under this section, deduction of up to Rs 40,000 can be claimed in respect of premium paid by any mode other than cash* towards health insurance policy of various General Insurance companies like Apollo Munich’s easy health and optima plus(top up plan),Max Bupa health companion ,Star Health’s Senior Citizen-Red Carpet etc.. Such premium can be paid towards health insurance of spouse, parents as well as dependent children. as per following table:

* Payment should be made by any mode other than cash. However payment on account of preventive health check up can be made by any mode (including cash).

Deduction under section 80TTASection 80TTA has been introduced with effect from the assessment year 2013-14. It provides a maximum deduction up to Rs.10,000 to an assessee ( being an individual or a HUF) in respect of any income by way of interest on Saving Accounts with Banks/Post Office.

Deduction under section 24(b)Under this section, interest on borrowed capital for the purpose of house purchase or construction is deductible from taxable income up to Rs. 1,50,000 with some conditions to be fulfilled.

Accordingly a person who falls in the 30% tax bracket can save income tax up to Rs 12,360/- ( Tax plus education cess ) by paying Rs 40,000/- as premium for “Health Insurance” policy in a year.

An Example of Prudent Tax Planning

Mr Abhay, 35, a manager in a software company, earns an annual salary income of Rs. 12,90,000/-. He has existing investments of Rs 2 lacs in 8% GOI Bonds and Rs 2 lacs in 6.5% Tax-Free Bonds. He has also taken housing loan. In the F.Y. 2012-13, he shall pay a total sum of Rs 1,20,000/- towards the refund of Housing Loan and the break-up will be Rs 10,000/- as principal and Rs 1,10,000/- as Interest. His contribution to PF has been Rs 20,600/-. He also has earned Rs 18,500/- from interest of his Savings Bank Account. He visits his Financial Planner at Bajaj Capital Investment Centre for tax planning. His Financial Planner at Bajaj Capital Investment Centre suggests the following:

1. Contribution to a Ulip Plan (Birla Classic Life) for Retirement with a premium of Rs 20,000/-

2. Contribution to a Child Plan (Kotak AIP) for Child’s education with a premium of Rs 20,000/-

3. SIP Contribution into Reliance Tax Saver (ELSS Fund) worth Rs 3,000/ monthly4. Contribution into Apollo Munich's( Health Insurance) worth Rs 15,000/-

Particulars AmountSalary 1290000

16000

Interest Income from Savings Bank Account 18500

Taxable Income 1324500

LESS:

1. Deduction u/s 24(b)Interest on Housing Loan 110000

2. Deduction u/s 80C and 80CCC(1)Ulip Plan (Birla Classic Life) 20000

Child Plan (Kotak AIP) 20000

Contribution to PF 20600

Housing Loan Repayment 10000

36000

1,06,600

100000

Intrest Income from saving bank Account 18500

10000

4. Deduction u/s 80DApollo Munich's( Health Insurance) 15000

TOTAL DEDUCTION 235000

Net Taxable Income 1089500Income Tax Liability:

0-2,00,000 0

2,00,001-5,00,000 @ 10% 30000

5,00,001-10,00,000 @ 20% 100000

10,00,001-10,89,500 @ 30% 26850

Total Income Tax 156850

Education Cess @ 3% 4706

Total Income Tax payable by Mr. Abhay 161556

Income from other sources (Interest on Taxable GOI Bonds)

Mutual Fund Investment into Reliance Tax Saver (ELSS Fund)

Restricted to

4. Deduction u/s 80TTA

Restricted to

The total tax liability of Mr. Abhay without Tax Planning investments under section 80C and 80D is Rs. 1,98,636 (tax-Rs 1,92,850, education cess Rs. 5,786) The tax liability after investments under section 80C, and 80D is reduced to Rs. 1,61,556. Hence, Mr. Abhay has saved in taxes (Rs.1,98,636-Rs. 1,61,556) and also has secured his future by Planning for his retirement and children eduction etc.

Rs 37,080

Example of Prudent Investment cum Tax Planning for a ‘Just retired’ person.Professor Ramesh Kumar retired at the age of 65 years as Dean of a University on April 1, 2012 after a long and rich academic career. He received total retirement benefits amounting to Rs.35.5 lacs, including Provident Fund, Gratuity, Leave encashment etc. Prof.Kumar is entitled to a life long monthly pension of Rs.15,000/-. Also he has a PPF Account where the accumulated balance is Rs.7 lacs. Besides, 15 years ago he bought a mediclaim plan covering himself, his wife and he is regularly paying health insurance premium of Rs.20,000/- per annum, to New India Assurance Company Ltd.

Just after retirement, Prof. Kumar consults his Financial Planner at Bajaj Capital and decides to invest his retirement benefits of Rs.35.5 lacs as per details given below:.

Name of the Scheme Amount

a) 1700000

b)450000

c) 250000

d) 600000

e) 40000

f) Systematic Investment Plan (SIP) in ELSS scheme 60000

g) 20000

h) 100000

i) 330000

3550000

10% Fixed Deposit with his Bank

Post office MIS

Investment in Templeton India short term income plan

Equity Mutual Funds ( Dividend Option)

Contribution to PPF Account

(HDFC Tax Saver) @ Rs.5000/- per month.

Premium of Mediclaim

Balance in Post Office Saving Bank a/c

Balance left in Saving Bank a/c with his bank for day - to - day needs and Emergency purpose

::A Bajaj Capital Publication::15

Particulars

Pension ( 15000 x 12 )180000 180000

170000 170000

38250 38250

15000 15000

60000 60000

65120 65120

4000 3500 500

13200 13200

Total : 545570 143620 401950

Total Income

Tax free Income

Taxable Income

Intrest Income on 10% Fixed Deposit from Bank

Intrest Income on Post office MIS

Dividend from Templeton India short term income plan (Assuming annual return to be 6% per annum)

Dividene @ 10% from Equity Mutual Funds

Intrest on PPF Account (Intrest @ 8.8% on 740000/-)

Intrest on post office Saving Bank a/c

Balance left in Saving Bank a/c with his bank for day to day needs and Emergency purpose @ 4% pa

Tax liability of Prof. Ramesh Kumar for Financial Year 1st April 2012 to 31st March 2013 will be computed as under:-

Calculation of Income Tax:- First 2,50,000/-

Balance 21950/-@ 10% 2195

Add: Education Cess @ 3% 66

Total Tax payble 2261

Computation of Taxable Income Amount(Rs.) Amount(Rs.)

Total taxable Income 401950

100000

20000

10000

Total Deduction from taxable income 130000

Net Taxable Income 271950

Less: Deduction u/s 80 C (for contribution to PPF & ELSS)

Deduction u/s 80D (Mediclaim premium)

Deduction u/s 80TTA ( Intrest on saving bank account upto Rs.10000/-)

Thus, Prof. Kumar has to pay total tax of Rs.2,261/- only on his Total Income of Rs 5,41,820/- with the help of prudent planning rendered by the Financial Planner at Bajaj Capital.

Important Note:1. Out of the total retirement benefits of Rs.35.5 lacs, Rs.21.50 lacs have been invested

in fixed income interest bearing safe investment schemes to ensure regular flow of assured income.

2. An amount of Rs 6.00 lacs has been invested in Mutual Funds to ensure proper Asset Allocation,

3. An amount of Rs.2.50 lacs is invested in short term scheme of Mutual Fund to ensurea) Liquidity b) Tax free dividend.

4. Rs.60,000/- is invested in ELSS scheme through SIPa) To save tax u/s 80 Cb) To reap the benefits of stock market by disciplined investments.

5. Return from investment in ELSS Scheme can be received either as dividend or as long term capital gain after 3 years.

Dividend as well as long term capital gains from ELSS scheme are exempt from income tax.

Please remember that there is a lock-in of 3 years in ELSS Scheme. Also investments in ELSS Schemes are subject to market risks. Conclusion: Every citizen has a fundamental right to avail all the tax incentives provided by the government. Therefore, through prudent tax planning, not only is the income tax liability reduced, but also a better future is ensured due to compulsory savings in highly safe government schemes. We sincerely advise all our readers and clients to plan their investments in such a way that the post-tax yield is the highest possible keeping in view the basic parameters of safety and liquidity.

Disclaimer: Bajaj Capital Limited (BCL) has taken due care and caution in compilation and presenting factually correct data contained hereinabove. While BCL has made every effort to ensure that the information /data being provided is accurate, BCL does not guarantee the accuracy, adequacy or completeness of any data/information in the guide and the same is meant for the use of the recipient and not for circulation. Readers are advised to satisfy themselves about the merits and details of each investment scheme before taking any investment decision. BCL does not hold themselves liable for any consequences, legal or otherwise, arising out of use of any such information / data and further states that it has no financial liability whatsoever to the recipient /readers of this guide. BCL nor any of its directors /employees /representatives accept any liability for any direct or consequential loss arising from the use of the information/data contained in the guide or any information/data generated from the guide .Any dispute arising in future shall be, subject to the exclusive jurisdiction of court(s) at Delhi.

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Bajaj Capital Network

Ph: 42730057/ 58, 64640915

Janakpuri: Shop No 11 & 12, 7-A Janakpuri Dist. Centre (Opp. Janakpuri Transport Authority), New Delhi - 110058. Ph: 64736912, 64640917, 25552675

Kirti Nagar: Shop No. 3, Ground Floor, B-5, Tagore Market (Near Metro Pillar no.338), Kirti Nagar,New Delhi-110015 Ph: 25113659, 25117531, 64736922

Paschim Vihar: G-8&9, Ground Floor, Bhanot Tower, A-Block Opp. Jawala Heri Market, Paschim Vihar, New Delhi-110063. Ph: 64640929, 64736947, 25265909

SOUTH DELHIBhikaji Cama Place: 112, 1st Floor, Ansal Chamber-1, Bhikaji Cama Place, New Delhi-110066 Ph: 26164343, 26188644, 64736916

Defence Colony: F-1, Ist floor, B-87, Defence colony, New Delhi- 110024. Ph: 64736930, 64640912 – 341553182

Yusuf Sarai: 18, DDA Market,Commercial Complex, Yusuf Sarai, New Delhi-110016 Ph: 41841143, 26863789, 26523166

Kalkaji: N-10, Upper Ground, Kalkaji, New Delhi-110019 Ph: 26223507, 64736914, 64640919

Vasant Kunj: 15 LGF Central Market Masoodpur Vasant Kunj New Delhi-110070 Tel No: 26897632, 26136319

NATIONAL CAPITAL REGIONGurgaon: Sec 14, 102, AKD Tower, Upper Ground Floor, Near HUDA Office, Sector-14,

Gurgaon-122001. Ph. 0124- 6468101, 4062590

Noida-Sec-29: A-2, First Floor, Brahmputra Commercial Complex, Near Union Bank ATM, Sec. 29, Noida-201301 Ph: 0120- 6494075, 2451496, 2450100

Noida-Sec-41: C-20, C Block Market, Sector-41, Noida-201301. Ph:0120-4340111, 6494077

Faridabad: 5R/1 Ground Floor, B.K. Chowk, Near HDFC Bank, NIT Faridabad - 121001 Ph: 0129 -6466566, 6466564, 4035241

Ghaziabad: G-5 & 6, Ansals Satyam Building, Raj Nagar, District Centre, Ghaziabad-201002, Ph: 0120-2822407,0120-2824330.

Vaishali: Shop No. 4, 1st Floor, Lajwanti Plaza, Sector-4, Main Market, Vaishali, Ghaziabad.(u.p.) Ph:(0120)4349460-61, 6494072, 6493212

NORTH ZONESonepat: Ground Flr, Opp. Old Civil Hospital, Railway Road ,Sonepat-131001 Ph: 0130- 6451297, 6451256

PUNJABChandigarh: SCO 341 - 342, First Floor, Sector 35B, Chandigarh 160036. Ph: 0172-6451612 – 13

Ludhiana: Ground Floor, SCO-137, Feroze Gandhi Market, Ludhiana-144001. Ph:0161-6451629-30

MADHYA PRADESHBhopal: Shop No. 6 & 7, First Floor, Jyoti Cinema Complex,

17

Bajaj Capital Network

::A Bajaj Capital Publication::

Tax Planning Guide::Your Guide to Tax Efficient Living

M.P. Nagar, Zone 1, Bhopal-462011 Ph: 0755- 4229297, 6459550

UTTAR PRADESHAgra: Shop No.-110, Ground Floor, Block No. 27/2/4, Sanjay Palace, Near Hotel Panchrattan Agra-282002. Ph: 0562- 6457307-8, 4000953, 2521448

Allahabad: Shop No. F-5 Indira Bhawan, Civil Lines, Allahabad-211001, Ph: 0532-6452481 – 82,09335147089

Kanpur: 106, Ratan Esquire, 14/144, Chunni Ganj, Kanpur 208001. Ph: 0512- 6451763 – 64

Lucknow Hazratganj: 5, Commerce House, Habibullah Compound, 11, M.G. Marg, Hazratganj, Lucknow- 226001 Ph: 0522-6565568, 4039500 - 15Lucknow

Gomti Nagar: C-204, UGF, Sahara Plaza, Patrakar Puram, Gomti Nagar Lucknow 226010, Ph: 0522-4060909, 6566423,3049300/3049301

Meerut: G-43, Ganga Plaza, Near Begum Bridge, Meerut Cantt -250001 Ph: 0121-6451510 – 11, 2666293

Varanasi: D-58/53-54, 1st Floor, Shiva Complex, Rath Yatra Crossing, Varanasi – 221010 Ph: 0542-6451059 – 60, 2361122

Gorakhpur: AD Tower, Ground Floor, Bank Road, Gorakhpur- 273001.Ph:9935523688, 0551-6453025

RAJASTHANAjmer: Ground Flr, Shop No-12,

Ajmer Tower, Kutchery Road, Ajmer-305001 Ph: 0145-6451231 - 32

Jaipur: G-3, Anukampa Tower, Opp. Sangam Tower, Church Road (M. I. Road) Jaipur-302001, Ph: 0141-6503342/43

UTTARANCHALDehradun: 15, Rohini Plaza, 11-E Rajpur Road, Dehradun-248001. Ph: 0135-6452648 – 49

WEST ZONERegional Office: Agr Bldg., Ground Floor, 7/9 Oak Lane, Fort , Mumbai - 400023.Ph no.022 – 66376999Call Center : 60000006

Corporate Office: Unit no - 941 , Bldg no – 9 , 4th Floor , Solitaire Corporate Park , Andheri Kurla Road , Chakala , Andheri (E) , Mumbai - 400093.,Ph no 022 - 40099999.

Andheri (W): B-126, Laram Shopping Center, Opp.Platform no.6, Andheri (W) Mumbai – 400058. Ph no. 022 – 65210112 / 65210116.

Bhayandar: Rashesh Bldg , Shop no 11 ,1st Floor, Near Maxus Mall150 ft Road , Bhayandar (W), Thane - 401104. Ph no.022 – 65991662 / 73

Borivali: Shop no .1, Shantinath Apt .Opp.Star Apt , S V Road , Boravali (W), MUMBAI – 400092 . Ph no – 65991664 / 65.

Chembur: Room no 1, Gr Floor, Sunil Sadan , Opp. Grand Central Restaurant M.D.S. Marg , Chembur (E) , Mumbai – 400071. Ph no.022 –

65991667 / 68.

Dadar: Shop no 5 ,Abdul Kadar Jilani Bldg ,Gokhale Road , Opp. .Portguese Church, Dadar (W), Mumbai - 400028. Ph no. 022 – 65991669 / 70.

Ghatkopar(E): Off no 8, Nand Ashish Bldg, R B Mehta Marg, Ghatkopar (E) Mumbai – 400077. Ph no. 022 - 65991671 / 65210115.

Sion: Shop no 3, Chaman House Co-operative Hsg. Society, Plot no 34,Beside IDBI Bank Atm, Sion (E), Mumbai - 400022. Ph no. 022 – 64518004 / 65991677.

Tardeo: Shop no 3 , 5th Floor , Tardeo, A C Market ,Mumbai - 400034. Ph no. 022 - PH 64534950 / 64534954.Thane: Room no.5, Above Khandelwal Sweets ,Opp. Thane Railway Station , Gokhale Road ,Thane (W) - 400601. Ph no.022 - 65991678 / 79 .

Nerul: Shop no 1 , Dhara Complex , Plot no. 3&4 , Sec – 44 , Seawoods , Nerul , Navi Mumbai – 400706 . Ph no. 022 – 65991674 / 75.

MAHARASHTRANagpur: Block no 8 , Ground Floor , Parijat Apartment ,Beside Sai Mandir, Chatrapati Square , Wardha Road , Nagpur – 440015. Ph no. 0712- 6450161/6450153

Nashik: G-18 & 19 , Suyojit Sankul , Tilak Wadi , Sharanpur Road , Nashik – 422002. Ph no. 0253 – 6629011 / 14.

Pune Subhash Nagar: Shop No.6, Sanas Plaza, 1302, Subhash

18::A Bajaj Capital Publication::

Bajaj Capital Network

Nagar, Bazirao Road, Pune -411002. Ph no.020 - 65009460 / 62.

Pune Bhandarkar Road: Suyash Plaza, Office No.08 , 3rd Floor, Opp Yes Bank Bhandarkar Road , Nr.Kamala Nehru Park, Pune - 411004.Ph no. 020-65009463 / 67

Goa: F 2 , 1st Floor, Alfran Plaza, Near Don Bosco School, Panaji, Goa - 403001 Ph no. 0832 - 2222930.

GUJARATAhmedabad : 2-L Akik Opp Lions Hall, Mithakhali Six Road,Near Nalanda Hotel, Ellisbridge, Ahmedabad-380006 Ph no. 079 - 30072783/84 , 65419400 , 64500170 / 74. Rajkot: 205, Metro Plaza, 2nd Floor, Near Ratnam Hospital, Janasata Chowk,Rajkot-360001. Ph no. 0281-6450135-36.

Surat: Sy- 2 /1931, 1st Floor,Vishwakarma Chambers, Opp.Vishwakarma Mandir , Majura Gate, Surat-395002. Ph no. 0261 – 6450298 / 6450422

Vadodara: 106 -107 , 1st Floor, Siddharth Complex, R.C.Dutt Road,Alkapuri, Vadodara – 390005. Ph no. 0265 – 6450181 / 82.

SOUTH ZONECorporate Office: Wellington Plaza, IIIrd Floor, 90, Anna Salai, Chennai-600 002. Ph : 23451234, Fax : 2345 1222

Anna Salai: No. 19, Wellington Plaza, Ground Floor, 90, Anna Salai, Chennai-600 002. Ph : 23451207, 23457303

Adyar: K.R. BUILDINGS, 12, L.B. Rd, Adyar, Chennai - 20. Ph : 23451232, 23451233

Anna Nagar: W.111, First Floor, 3rd Avenue, Anna Nagar, Chennai - 600 040. Ph : 23451243, 23451244

Mylapore: Bajaj Capital Ltd. Ground Floor, No. 185/2, New No. 246 Royapettah High Road (OPP : Naihaa Showroom) Mylapor,Chennai 600 004 Tel : 044 23451241/242

T. Nagar: Bridge Port, New No. 29, Old No. 12, Burkit Rd, T.Nagar, Chennai-17. Ph : 23451230, 23451231

Nanganallur: Shop No. 4, Plot No. 3, 29th Street, Nanganallur, Chennai-61. Ph: 23451228, 22247046

Ashok Nagar: Shop No. 4, Trinity Complex, No.110, 4th Avenue, Ashok Nagar, Chennai - 83. Ph : 23451286, 23451287

Velachery: Shop No.5, Ground Floor, Vikas Plaza, 37/C, Velachery, Tambaram Road, Chennai - 42. Ph : 22434994, 22430129

Kottivakkam: 1/575, East Coast Rd, Kottivakkam, Chennai - 600 041. Ph : 23451284/23451285

Pondicherry: No. 127/A, 100 Feet Street, Nadesan Towers, First Floor, Natesan Nagar, Pondicherry - 605 001. Ph : 0413 - 2201316 / 2201092

TAMIL NADU NETWORKZonal Office Coimbatore: 1371-A, Trichy Road, (Opp. Stanes Motor) Coimbatore-641 018. Ph: 0422 - 2364656, 2364600, 2364626

Coimbatore: No. 575, D.B. Road, First Floor, R.S. Puram, Coimbatore-641 002. Ph: 0422 - 2540257 / 2555565 / 2555566

Karur: Chella Chambers 1st Floor, #74, Covai Road, Karur - 639002. Ph : 04324 - 241415 / 241416

Madurai: Suriya Towers, No.5, First Floor, 272/273, Good Shed Street, Madurai - 625 001. Ph : 0452-2345863 / 84

Thiruchirapalli: Swati Arcade, 73/1-f, 1st Floor, Salai Road, Thillai Nagar, Thiruchirapalli-620 018. Ph: 0431 - 2763744 / 2763844

Salem: No.22, “Swarnambigai Plaza” Omalur Main Road, Salem-636 009. Ph : 0427- 2440700 / 2441180

Tirunelveli: Shop No. 1, First Floor, K.S. Arcade, Near Byepass Roundana, Tirunelveli - 627 003. Ph : 0462 - 2500432, 33

KERALA NETWORKKochi: Bajaj Capital Limited, F-2, 1st Floor, N.J.K Thripthy Building, Opp. to Medical Trust Hospital, S.A.Road, Valanjambalam, Cochin - 682 016 Ph: 0484-2370053, 56 & 59

Thiruvananthapuram: Edamala Plaza, TC 14/999, Vellayambalam Road, Vazahuthacadu, Sasthamangalam Post, Thiruvananthapuram - 695 010. Ph : 0471-2735112 / 2735250

Kottayam: Skyline Citadel Building, Ground Floor, Kanjikuzhy, K.K.Road, Kottayam-686 004.

19::A Bajaj Capital Publication::

Bajaj Capital Network

Tel : 0481-6452249 / 51

Palakkad: S.S. Complex, 1st Floor, College Road, Palakkad-678 001. Ph : 0491-2545355 / 2545579

KARNATAKA NETWORKZonal Office: Unit 104-107, First Floor, ‘A’ Wing, Mittal Towers, M.G. Road, Bangalore - 560 001. Ph : 25594999 Call Centre : 39881010 Malleshwaram: No. 197, Sampige Rd, Near 11th Cross, (AboveKarnataka Bank) Malleshwaram, Bangalore- 3. Ph : 080-23564156 / 57

MG Road - Direct Branch: Unit No. 111, 1st Floor, ‘A’ Wing, Mittal Towers, M.G. Road, Bangalore - 560 001. Ph : 080-25559273 / 74

Indira Nagar: No. 803, 9A Main Road, Ist Stage, Indira Nagar Bangalore - 560 038. Ph : 080-25202657 / 658 / 656 / 659

Rajaji Nagar: 293/1, 17th Main Road “D”, IIIrd Block, Rajaji Nagar, Bangalore-10. Ph : 080-23387896, 23357360

Jaya Nagar: No.4, Lakshmi Mansion, 81/B,8th Main Road, Opp. Food World, 3rd Block, Jaya Nagar, Bangalore -11.Ph : 080-22449643/ 22459388

Koramangala: No.5, 80ft Road, 1st Block, 1st Floor, Koramangala, Bangalore 560 034. Tel : 080 - 25635596 / 97

Mangalore: Essel Towers , Shop No. BS4, Bunts Hostel Circle, Mangalore -03. Ph : 0824 - 2014004 / 2014005

HYDERABAD NETWORKZonal Office: #3-6-522, 2nd &

3rd Floor, Opp. KFC Restaurant, Main Road, Himayathnagar, Hyderabad-500 029. Ph : 040 - 44555555

Ameerpet: Shop No. 4, Ground Floor, Swarnajayanthi Complex (HUDA) Ameerpet, Hyderabad-500 016. Ph: 040-23737518, 23757519

Secunderabad: Shop No. 10 First Floor, Minverva Complex, 94, S.D. Road, Secunderabad-500 003, Ph: 040-27721033, 27720725

Kukatpally: Plot No. 263, 2nd Floor, Over HDFC Bank,Vivekananda Nagar, Kukatpally, Hyderabad-500072. Ph : 040 - 23067677, 23068788.

ANDHRA PRADESH NETWORKVijayawada: Kalyan Complex, 39-1-89, 1st Floor, Temple Street, M.G. Road, Labbipet, Vijayawada - 10. Ph : 0866-2492245 / 35

Visakhapatnam: No. 10-1-125, First Floor, Asilmetta Junction Beside Prasad Labs, Visakhapatnam-530 003. Ph : 0891-2505957, 2506292

EAST ZONEWealth Management Centre & Regional office: 10C, Hungerford Street,Ground Floor, Kolkata – 700017 Ph.: 4003-4039, 3029 5200 Fax: 4006 2572

Client Care East: 033-44400444, 9330037275, 64578546, Lords Vth Floor : 507, Lords Building, 5th Floor, 7/1, Lord Sinha Road, Kolkata- 700071, Ph: 64578532 - 41Call Centre: 6457-8529, 6457-8535,6543-0435

KOLKATA

Salt Lake Sec-I: BF-192, Sec-I, Salt Lake, Kolkata- 700064. Ph: 64578627, 64578628, 64578629

Salt Lake Sec-V: Plot No. IX-16, Block EP & GP, Sec-V, Salt Lake, Kolkata- 700091, Ph: 64578555, 64578556

South Kolkata: 1st Floor, 4 Jatin Bagchi Road, Kolkata-700029. Ph: 64578548, 64578549, 64578550

Ezra Street: 9, Ezra Street, Kolkata-700001. Ph: 64578545, 64578547, 40688079

R N Mukherjee Rd: Martin Burn House, Ground Floor, Room No. 15, 1, R N Mukherjee Road Kolkata-700001. Ph: 64578554

Howrah: 14/6 Mackenzie Lane, Bagadia Cottages, Howrah- 711101, Ph: 6460 2157,6451-0189

VIP Road: Ground Floor, Shop No. 9, Shreeram Nagar, Teghoria, V I P Road, Kolkata-700052 Ph: 64578625,6457-8543

Garia: C-36, Lakshmi Narayan Colony, Po: Naktala, PS. Jadavpur, Kolkata-700047. Ph: 64578626, 9230768187

WEST BENGALSiliguri: 3rd Floor, Jatin Das Sarani (Near Jewel Club), Ashram Para, Siliguri, Darjeeling -734001, Ph: 9641831375, 0353 6450308,9233500590

Durgapur: Bajaj Capital Ltd.,4/4 Bengal Ambuja, City Centre,Durgapur – 713216, Cell Ph – 9474052422, Land Ph - 0343-6450153 ,0343-6450132

20::A Bajaj Capital Publication::

Bajaj Capital Network

Tax Planning Guide::Your Guide to Tax Efficient Living

JHARKHANDJamshedpur: Meghdeep Building, 3rd Floor, Room No- 6, Q-Road, Beside South Park Hotel, Bistupur, Jamshedpur- 831001, Ph.: 0657 6457603, 0657 6457627

Dhanbad: Ozone Plaza, 1st Floor, 119/A,Bank More,Dhanbad Near Urmila Tower, Dhanbad - 826001, Phone : 9474052422 ,9204799896

BIHARPatna: 107 - Ashiana Plaza, Budha Marg, Patna – 800001, Ph: 0612-2237951/52/53/54 Bhagalpur: 2nd Floor, Chandralok Complex, Near Ghantaghar, Bhagalpur-812001, Ph: 9234300737,

Begusarai: Hotel Blue Diamond, Near Alka Cinema, Opp. BRTS, Begusarai- 851117. Ph: 9204791317

ASSAMGuwahati Chandmari Br.: 1st Floor, Rohini Apartments, Chandmari, G.N.B. Road, Guwahati-781003 Ph: 9207047805, 9207047806

TRIPURAAgartala: 1st Floor, Oriental Bank of Commerce, Near Rabindra Bhawan, west Agartala, Pin - 799001Tripura (West)-Ph: 9206044376, 9206044726

ORISSABhubaneswar: Plot No. 1/A, Ground Floor, Station Square, Kharvel Nagar, Bhubneswar - 751001. Ph: 0674-6510271, 9861788095 ,9861178875

Berhampur: B-11, Sri Sai Complex, At-Gandhi Nagar

Main Road, Berhampur, Orissa – 760002, Ph: 9338646900 ,0680-6450128

WEALTH MANAGEMENT CENTREMr. Dheeraj Nigam/ Mr. Gaurav Chauhan, Bajaj House, 97 Nehru Place, New Delhi-110019, Ph: 011- 41693000 Email:[email protected]/[email protected]

Mr. Partha Nath, Unit No. 941, 4th Floor, Building No. 9, Solitaire Corporate Park, Andheri-Kurla Road, Chakala, Andheri - East, Mumbai - 400093, Ph: 022-40099999, mail:[email protected]

Mr. B.J.Mozumder, 10 C Hunger Ford Street, Ground floor, Kolkata – 700017, Ph. 033-30295200, E-mail: [email protected]

Mr. G D Sivakumar/R. Sekar, Wellington Plaza, No. 19, 3rd Floor, 90 Anna Salai, Chennai – 600002, Ph: 044-23451234, E-mail: [email protected]/[email protected]

Mr. S Girijapathi, #3-6-522, 3rd & 4th Floor, Opp. KFC Restaurant, Main Road, Himayathnagar, Hyderabad-500029, Ph. 040-4455555E-mail: [email protected]

Mr. Sanjeev Kumar Rai, Unit 104-107, First Floor, ‘A’ Wing Mittal Towers, M.G. Road, Bangalore-560001, Ph. 080-25594999, E-mail: [email protected]

Mr. Hari Kumar, F-2, 1st Floor, N.J.K Thripthy Building, Opp. to Medical Trust Hospital, S.A.Road, Valanjambalam, Cochin - 682 016Ph: 0484-2370053, 56 & 59, E-mail: [email protected] Mr. Abhishek Kumar, 15, Lower ground floor, Centeral Market, Masoodpur, Vasant Kunj, New Delhi-110070, Ph. 011-26897632,

E-mail: [email protected]

WEALTH CAFÉ

Mr. Anshul Saxena C-31, Malviya Nagar, Near HDFC Bank, New Delhi-110017, Ph: 011-64640923,64736907, E-mail :[email protected]

Mr. Manish Sharma (Noida-Wealth Café), 227, Second Floor, The Great India Place, Sector 38, Noida-201301, Ph. 0120-6457993E-mail: [email protected]

Mr. Himanshu Maheshwari, B-201, Super Mart 1, DLF Phase IV, Gurgaon-122002, Ph: 0124-4252961-64/6468105,E-mail: [email protected]

Mr. Gaurav Tiwari, Bajaj House, 97 Nehru Place, Ground Floor, New Delhi-110019, Ph: 011- 41693000 Email:[email protected]

SMS: ‘invest advice’ to 53636,

Email: [email protected]

Toll Free:1800 3000 6000

1800 110 300