Bank Interest Par Tax Chhoot Ke Rules | Section 80tta Aur 80ttb Ke Tahat Tax Exemption Kitni Milti Hai?
Section 80TTA and Section 80TTB: Aaykar Adhiniyam ke Chapter VI A ke Section 80 ke antargat kai sare pravadhan diye hue hain, jiske antargat karadata katouti ka dava kar sakte hain.
Jaise ki Section 80C, Section 80D, & Section 80G aur bhi hain. Iske alawa bhi karadato ko aay mein deduction milte hai, jo ki hai dhara 80TTA aur 80TTB ka deduction, jiske andar aay se katouti lekar karadata apni aay qanooni tarike se kam kar sakte hain, aur apne tax ki bachat kar sakte hain.
Is lekh mein hum Aaykar Adhiniyam ki dhara 80TTA aur dhara 80TTB ke vishay mein samjhenge ki bank byaaj ki aay se chhoot kaise milegi?
Section 80tta
Section 80TTA of Income Tax Act, ke antargat Individual, HUF (Hindu Undivided Family) karadato ko bank ke saving khate mein jama rashi par milne wale byaaj ki aay se katouti milti hai.
Is dhara ke antargat saving khate ke alawa aur kisi bhi khate se milne wale byaaj se deduction nahi milta. Time deposits khate mein jama rashi par milne wale byaaj ki katouti bhi nahi milegi.
Iske liye karadato ka saving khata niche diye kisi sanstha mein hona avashyak hai.
80tta Deduction:
- Banks, Banking Institutions & Banking companies jis par banking regulation act lagu ho.
- Cooperative societies, cooperative banks jo banking vyavsay ke kshetra mein karyarat ho.
- Bharatiya Dak Ghar
Section 80tta Ke Antargat Katouti Kis Ko Milegi?
Section 80TTA ke antargat agar byaaj ki kul rashi 1,00,000/- rupee tak hai to puri rashi ka deduction milega. Aur agar byaaj ki kul rashi 1,00,000/- rupee se jyada hai to 1,00,000/- rupee tak deduction milega aur baki rashi ko taxable mana jayega.
Udaharan:
- Agar byaaj 8,950/- hai to 8,950/- deduction milega.
- Agar byaaj 14,870/- hai to 10,000/- ka deduction milega aur baki 4,870 ko taxable aay mana jayega.
Section 80tta Ke Antargat Katouti Kis Ko Milegi?
Section 80TTA of Income Tax Act, ke antargat Individual, HUF (Hindu Undivided Family) karadato ko bank ke saving khate mein jama rashi par milne wale byaaj ki aay se deduction milta hai. Jo karadata section 80TTB ke antargat katouti claim karte hain, vah is dhara ke antargat katouti ke liye patra nahi hai.
Section 80ttb
Aaykar Adhiniyam ke section 80TTB antargat senior citizen karadato ko bank mein jama rashi par milne wale byaaj ki aay se deduction milta hai. Bank ke kisi bhi khate mein jama rashi par milne wale byaaj ki katouti is dhara ke antargat milti hai. Jaise ki saving khata, fixed deposits.
Iske liye karadato ka khata niche diye kisi sanstha mein hona avashyak hai.
80ttb Deduction:
- Banks, Banking Institutions & Banking companies jis par banking regulation act lagu ho.
- Cooperative societies, cooperative banks jo banking vyavsay ke kshetra mein karyarat ho.
- Bharatiya Dak Ghar
Section 80ttb Ke Antargat Kitna Deduction Milega?
Section 80TTB ke antargat agar byaaj ki kul rashi 50,000/- rupee tak hai to puri rashi ka deduction milega. Aur agar byaaj ki kul rashi 50,000/- rupee se jyada hai to 50,000/- rupee tak deduction milega aur baki rashi ko taxable mana jayega.
Udaharan:
- Agar byaaj 46,780/- hai to 46,780/- deduction milega.
- Agar byaaj 62,470/- hai to 50,000/- ka deduction milega aur baki 12,470/- ko taxable aay mana jayega.
Section 80ttb Ke Antargat Katouti Kise Milegi?
Section 80TTB ke antargat katouti senior citizen karada jinki any pickle vitt varsh mein 60 saal se jyada hai. Aise karadato ko bank ke khate mein jama rashi par milne wale byaaj ki aay se deduction milta hai.
Is dhara ke antargat katouti claim karne vale karada, section 80TTA antargat katouti ka dava nahi kar sakte. Dono mein se kisi ek dhara ke antargat katouti ka dava kar sakte hain.
80tta Aur Dhara 80ttb Ke Antargat Katouti Kab Nahi Milegi?
Aaykar Adhiniyam ke section 80TTA aur section 80TTB ke antargat kisi firm, association of persons, ya body of individual ke dwara ya ke liye jo khata chalaya ja raha hai aur us khate par koi byaaj mil raha hai to us byaaj ki katouti nahi milegi. Us byaaj ki katouti koi bhi vyakti, bhagidar apni aay se claim nahi kar payega.
Yahan spasht hai ki section 80TTA ke antargat Individual, HUF (Hindu Undivided Family) karadata unhein saving khate mein jama rashi par milne wale byaaj ki katouti ke liye dava kar sakte hain. Aur section 80TTB antargat senior citizen karadata jinki pichle vitt varsh mein aayu 60 saal se adhik thi, vah unhein bank mein jama rashi par milne wale byaaj ki 50,000/- rupee tak ki katouti ka dava kar sakte hain.
Section 80tta Aur Section 80ttb Ke Antargat Katouti Ka Dava Kaise Kare?
Aaykar Adhiniyam ke section 80TTA aur section 80TTB ke antargat katouti ka dava karne ke liye income tax vivaran mein bank se hone wale byaaj ki aay ko dikhana hoga. Us byaaj ki aay ko apne kul aay mein jodna hoga. Uske baad hi section 80TTA aur section 80TTB ke antargat katouti ka dava kar sakte hain.
Dava karne ke liye income tax vivaran ke Schedule Chapter VI A ke antargat section 80TTA aur section 80TTB column mein section 80TTA aur section 80TTB in dono mein se jis dhara mein katouti ka dava karna hai.
Us column mein byaaj ki rashi likhni hogi. Aur katouti ka dava karna hoga. Yahan ek baat dhyan rakhni hogi ki jab tak hum byaaj se hone wale aay ko kul aay mein nahi jodte tab tak in dharaon ke antargat katouti ka dava nahi kar sakte.
Saransh
Aaykar Adhiniyam ke section 80TTA aur section 80TTB ke antargat bank se milne wale byaaj ki katouti milti hai. Jaha section 80TTA ka bank saving khate par milne wale 10,000/- rupee tak ke byaaj ki katouti ka dava Individual, HUF (Hindu Undivided Family) karadata kar sakte hain.
Vahi section 80TTB antargat senior citizen karadata jinki pichle vitt varsh mein aayu 60 saal se adhik thi, vah unhein bank mein jama rashi par milne wale byaaj ki 50,000/- rupee tak ki katouti ka dava kar sakte hain. Dono dharaon mein se kisi ek dhara ke antargat katouti ka dava kiya ja sakta hai. Katouti ka dava karne ke liye pehle byaaj ki aay ko gross aay mein jodna hoga, uske baad hi byaaj ke katouti ka dava kar sakte hain.
FAQs
Question 1: Income Tax Mein 80tta Kya Hai?
Answer: Aaykar Adhiniyam ki is dhara 80TTA ke antargat Individual, HUF (Hindu Undivided Family) karadata bank saving khate par milne wale byaaj ki katouti ka dava kar sakte hain.
Question 2: Kya Hum 80tta Aur 80ttb Dono Ka Dava Kar Sakte Hain?
Answer: Aaykar Adhiniyam ke antargat 80TTA aur 80TTB dono mein se kisi ek ka dava kar sakte hain. Yahan ek baat dhyan mein rakhni hogi ki 80TTB ka dava keval senior citizen karadata jinki pichle vitt varsh mein aayu 60 saal se adhik thi wahi kar sakte hain.
Question 3: 80ttb Kya Hai?
Answer: Dhara 80TTB antargat senior citizen karadata jinki pichle vitt varsh mein aayu 60 saal se adhik thi, wahi unhein bank mein jama rashi par milne wale byaaj ki 50,000/- rupee tak ki katouti ka dava kar sakte hain.
Question 4: Dhara 80tta Ke Tahat Kya Hai?
Answer: Dhara 80TTA ke tahat Individual, HUF (Hindu Undivided Family) karadata saving khate par milne wale byaaj ki katouti ka dava kar sakte hain.
Question 5: Dhara 80ttb Ke Antargat Kise Katouti Milti Hai?
Answer: Dhara 80TTB antargat senior citizen karadata jinki pichle vitt varsh mein aayu 60 saal se adhik thi, unhein bank mein jama rashi par milne wale byaaj ki katouti milti hai.
