Old Regime
Name of Employee : SONY KURIAKOSE PAN : ATNPK4172H
Designation & Office : ASSISTANT PROFESSOR, NIRMALA COLLEGE Cat: Others
1 i) Gross Salary (a+b+c) 1628168
a) Salary as per Section 17(1) 1628168
b) Value of Perquisites 0
c) Profits in lieu of salary under section 17(3) 0
Less Recoveries Like Dies Non, Excess Pay Drawn, etc 0
Balance 0 1628168
ii) Less Allowances to the extent excempt u/s 10 (First inclued it in salary)
HRA in the case of persons who actually incur expenditure by way of Rent
a) Actual HRA Received 0
b) Rent paid in excess 1/10th of the salary 0
c) 40% of Salary (Salary means Basic + DA) 0
(a) to (c) whichever is least is exempted 0
Other Allowances to the extent exempt u/s 10 0 0
iii) Net Salary ( i-ii) 1628168
iv) Deduction u/s 16 (iv-a + iv-b + iv-c ) 52500
a) Standard Deduction 50000
b) Entertainment Allowance 0
c) Professional Tax 2500
v) Income Chargeable under the head Salaries (iii-iv) 1575668
2 Income from House Property (Self Occuppied) 0
(Net Annual Rent - Municipal Tax) -30% - Ineterest on Housing Loan
Max Loss Allowed 2Lac 0
3 Income from Business 0
4 Income from Capital Gains 0
5 Income from Other Sources : Interest on Savings Bank Deposits 0 0
Interest on Fixed / Term Deposits 0
Any Other - 0
6 Gross Total Income (Total of 1 to 5) 1575668
7 A - Deduction under section 80C
a) Life Insurance Premia of self, spouse and children 0
b) Purchase of NSC VII issue 0
c) State Life Insurance Policy (SLI) 30000
d) Group Insurance Scheme (GIS) 24000
e) Contribution towards approved Provident Fund including PPF 72000
f) Tax saver Fixed Deposits in bank / Post Office ( 5 years or more) 0
g) Deposit scheme or pension fund set up by NHB 0
h) Tuition Fees ( Paid to university, college, school or educational institution
situated within India for full time education to any two children) 0
i) Housing Loan Repayment(Principal),Stamp duty paid for purchase 0
j) Subscription to equity shares or debentures of an eligible issue 0
k) Subscription to eligible units of Mutual Fund 0
l) GPAIS 1375
m) Any Others Items-2 0
B Contribution to Pension Fund (80CCC) 0
C NPS (Total :0). Deducion U/s 80CCD(1) (Max.10% of Basic+DA of this Yr) 0
Totalto
Contribution Deduction u/s 80 CCE(Max
NPS u/s 80CCD(1B) (A+B+C) =127375
Rs.50,000)
127375
8 a) Contribution to NPS u/s 80CCD(1B) (Max Rs.50,000) 0
b) Mediclaim ( Maximum of Rs.25,000 for self, spouse, dependent children and
Rs.25000 for Parents. if Parents are senior citizens Rs. 50,000) U/s 80D 6000
c) Expenditure on Medical treatment of mentally or physically handicapped
dependents (including the amount deposited in their name. ( Max.
Rs. 75,000/- in case of 80% disability max. Rs.1,25,000) U/s 80DD 0
d) Expenditure on medical treatment of the employee/dependent for specified diseases
or ailment like cancer, AIDS, etc. ( Max. Rs.40,000/- in case of treatment is made to a
person who is a senior citizen Rs.1,00,000) U/s 80DDB 0
e) Interest paid for Educational Loan for higher education U/s 80E 0
f) Donation to various charitable and other funds including PM's National Relief Fund 80-G 0
g) Deduction for interest on loan taken this year for residential house property (80EE) 0
h) Interest on loan taken for purchase of Electronic Vehicles (80EEB)-Max 1.5 Lakhs 0
i) Dedution for Handicapped Employees (80U) 0
j) Contribution made to Political Party (80GGC) 0
k) Deduct Rent Paid (If not receiving HRA and incuring Rent) (80GG) 0
l) Deduct Interest on SB Deposit (Max.Rs.10000 u/s 80TTA) 0
Total of (a) to (l) 6000
9 Total Deduction (7+8) 133375
10 Total Income (6-9) (Rounded to the nearest multiple of ten as per Sec. 288 A ) 1442290
11 Tax on Total Income 245187
12 Less : Rebate u/s 87A 0
13 Income Tax after Rebate 245187
14 Health and Education cess @ 4% of 13 9807
15 Total Tax Payable (13+14) 254994
16 Less : Relief for Arrears of Salary u/s 89(1) 0
17 Balance Tax Payable (15-16) 254994
18 Total Amount of Tax already deducted 32000
19 Balance Tax to be paid 222994
20 Monthly TDS = Rs.222994/8 Months 27874
MUVATTUPUZHA Signature
7/11/2025 SONY KURIAKOSE
SALARY PARTICULARS - 2025-26
Month Basic DA HRA CCA Other Gross PF SLI GIS LIC NPS M.Sep Ded
Mar-25 95300 32402 3812 0 0 131514 6000 2500 2000 0 0 500 11000
Apr-25 95300 32402 3812 0 0 131514 6000 2500 2000 0 0 500 11000
May-25 95300 32402 3812 0 0 131514 6000 2500 2000 0 0 500 11000
Jun-25 95300 32402 3812 0 0 131514 6000 2500 2000 0 0 500 11000
Jul-25 95300 32402 3812 0 0 131514 6000 2500 2000 0 0 500 11000
Aug-25 95300 32402 3812 0 0 131514 6000 2500 2000 0 0 500 11000
Sep-25 95300 32402 3812 0 0 131514 6000 2500 2000 0 0 500 11000
Oct-25 95300 32402 3812 0 0 131514 6000 2500 2000 0 0 500 11000
Nov-25 95300 32402 3812 0 0 131514 6000 2500 2000 0 0 500 11000
Dec-25 95300 32402 3812 0 0 131514 6000 2500 2000 0 0 500 11000
Jan-26 95300 32402 3812 0 0 131514 6000 2500 2000 0 0 500 11000
Feb-26 95300 32402 3812 0 0 131514 6000 2500 2000 0 0 500 11000
Sal.Arr 0 0
DA Arr 50000 50000 0
PR Arr 0 0 0
Earned Leave Surrender 0
Festival Allowance 0
Total 1143600 438824 45744 0 0 1628168 72000 30000 24000 0 0 6000 132000
Details of Tax already paid
Mar-25 Apr-25 May-25 Jun-25 Jul-25 Aug-25 Sep-25 Oct-25 Nov-25 Dec-25 Jan-26 Feb-26 Other Direct Bank
8000 8000 8000 8000 0 0 0 0 0 0 0
Printed on 7/11/2025 at 2:59:00 PM Easy Tax : by alrahiman
