TIOL-DDT 322 · Tuesday, 14 March 2006 · story 1 of 3

Income Tax Form 16 amended

The CBDT has amended Form 16, the certificate of tax deduction issued for income from salaries.

++ As there is no standard deduction now, the column for standard deduction is omitted

++ Consequential amendments to serial numbers

++ For Column 9, deductions under Chapter VIA, sections 80C, 80CCC and 80 CCD are specified

++ A note is given that deduction under Section 80C shall not exceed one lakh rupees

++ And the aggregate amount deductible under the three sections, i.e., 80C, 80CCC and 80CCD, shall not exceed one lakh rupees

++ Item No. 13 – Rebate under Chapter VIIIA is replaced with surcharge as there is no more rebate.

++ Sl. No 14 – aggregate of taxes is replaced with education cess.

NOTIFICATION NO. , Dated: March 9, 2006

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