INCOMETAX FY 2015-16

Deductions from Gross Total Income

       The impact of Deductions available under various sections of Income Tax Act is not same for all. It depends upon applicable tax rates as per the total taxable income and status of assessees. An assessee, whose income is taxable at higher rates will have more tax savings i.e. more impact on his / her tax liability than the assessee whose income is taxable at lower rates. You may use Maximize Tax Savings tool to check the impact of various available deductions to you on your tax liability.

Deductions Allowable under various sections of Chapter VIA of Income Tax Act :

•  Section 80C (Various investments)	•  Section 80CCC (Premium for annuity plans)
•  Section 80CCD(1) (Assessee's contribution to pension a/c)	•  Section 80CCD(2) (Employer's contribution to pension a/c)
•  Section 80CCD (Additional contribution to NPS)	•  Section 80CCG
•  Section 80D (Medical/health ensurance)	•  Section 80DD (Reh. of handicapped dependent relative)
•  Section 80DDB (Medical exp. on self/dependent relative)	•  Section 80E (Intt. on loan for higher studies)
•  Section 80G (Donations)	•  Section 80EE (Intt. on loan for residential house property)
•  Section 80G (Donations)	•  Section 80GG (House rent)
•  Section 80GGA (Donations)	•  Section 80GGC (Sci. Research/Rural Dev.)
•  Section 80RRB (Royalty on patents)	•  Section 80QQB (Royalty on books)
•  Section 80TTA (Saving bank intt.)	•  Section 80U (Physical disability)
•  Section 24 (Home loan intt.)

Deductions under Section 80C (Available to Individuals / HUFs)
For investments in specified schemes, saving instruments etc.

The aggregate of total deduction available under sections 80C, 80CCC and 80CCD is limited to whole of the amount paid or deposited subject to a maximum of Rs. 1,50,000/- for investment in one or more of the following :

• Life Insurance Premium For individual, policy must be in self or spouse's or any child's name in case of individuals and on life of any HUF member in case of HUF.
• Sum paid under contract for deferred annuity for individual, on life of self, spouse or any child .
• Sum deducted from salary payable to Govt. Servant for securing deferred annuity for self-spouse or child Payment limited to 20% of salary.
• Contributions by an individual made under Employees' Provident Fund Scheme
• Contribution made by a Resident Individual in PPF account. The account can be in the name of self/spouse, any child & for HUF, it can be in the name of any member of the family.
• Contribution by employee to a Recognised Provident Fund.
• Contribution by an employee to an approved superannuation fund
• Deposit in Sukanya Samriddhi Account as natural / legal guardian of girl child.
• Subscription to notified savings certificates [National Savings Certificates]
• Contribution for participation in unit-linked Insurance Plan of UTI
• Contribution to notified unit-linked insurance plan of LIC Mutual Fund [Dhanaraksha 1989]
• Subscription to notified deposit scheme or notified pension fund set up by National Housing Bank [Home Loan Account Scheme/National Housing Banks (Tax Saving) Term Deposit Scheme, 2008]
• Tuition fees (excluding development fees, donations, etc.) paid by an individual to any university, college, school or other educational institution situated in India, for full time education of any 2 of his/her children
• Certain payments for purchase/construction of residential house property
• Subscription to notified schemes of (a) public sector companies engaged in providing long-term finance for purchase/construction of houses in India for residential purposes/(b) authority constituted under any law for satisfying need for housing accommodation or for planning, development or improvement of cities, towns and villages, or for both
• Sum paid towards notified annuity plan of LIC (New Jeevan Dhara/New Jeevan Dhara-I/New Jeevan Akshay/New Jeevan Akshay-I/New Jeevan Akshay-II/Jeewan Akshay-III plan of LIC) or other insurer
• Subscription to any units of any notified [u/s 10(23D)] Mutual Fund or the UTI (Equity Linked Saving Scheme, 2005)
• Contribution by an individual to any pension fund set up by any mutual fund which is referred to in section 10(23D) or by the UTI (UTI Retirement Benefit Pension Fund)
• Subscription to equity shares or debentures forming part of any approved eligible issue of capital made by a public company or public financial institutions
• Subscription to any units of any approved mutual fund referred to in section 10(23D), provided amount of subscription to such units is subscribed only in 'eligible issue of capital' referred to above.
• Term deposits for a fixed period of not less than 5 years with a scheduled bank, and which is in accordance with a scheme framed and notified.
• Subscription to notified bonds issued by the NABARD.
• Deposit in an account under the Senior Citizen Savings Scheme Rules, 2004 (subject to certain conditions)
• 5-year term deposit in an account under the Post Office Time Deposit Rules, 1981 (subject to certain conditions)

Section 80CCC (Available to Individuals)
Deduction in respect of Premium Paid for Annuity Plan of LIC or Other Insurer

Payment of premium for annuity plan of LIC or any other insurer Deduction is available upto a maximum of Rs. 150,000/-.

The premium must be deposited to keep in force a contract for an annuity plan of the LIC or any other insurer for receiving pension from the fund.

Note: The limit for maximum deduction available under Sections 80C, 80CCC and 80CCD(1) (combined together) is Rs. 1,50,000/-.

Section 80CCD (1) (Available to Individuals)
Deduction in respect of Contribution to Pension Account (by Assessee}

Deduction available for the amount paid or deposited in a pension scheme notified or as may be notified by the Central Government subject to a maximum of :

(a) 10% of salary in the previous year in the case of an employee

(b) 10% of gross total income in any other case.

The maximum deduction allowable under the secion is Rs. 1.00 lac. Rs. 1.50 lacs w.e.f. 01.04.2015 in case of contribution to New Pension Scheme (NPS).

Section 80CCD (2) (Available to Individuals)
Deduction in respect of Contribution to Pension Account (by Employer}

Deduction available for the amount paid or deposited by the employer of the assessee in a pension scheme notified or as may be notified by the Central Government subject to a maximum of 10% of salary in the financial year.

Section 80CCD (Available to Individuals)
Additional Contribution to New Pension Scheme (NPS)

A deduction of upto Rs. 50,000 is available over and above the limit of Rs. 1.50 lakh in respect of contributions made to NPS under Section 80CCD(1).

Section 80CCG (Available to specified Resident Individuals)

50 per cent of amount invested by resident individuals, whose gross total income does not exceed Rs. 12 lakhs, in listed shares or listed units in accordance with notified scheme for a lock-in period of 3 years (Subject to certain conditions). Maximum deduction : Rs. 25,000/-.

Section 80D (Available to Individuals / HUFs)
Deduction in respect of Medical Insurance

Deduction is available upto Rs. 30,000/- (enhanced from Rs. 20,000 w.e.f. 01.04.2015) for senior citizens and upto Rs. 25,000/- (enhanced from Rs. 15,000 w.e.f. 01.04.2015) in other cases for insurance of self, spouse and dependent children. Additionally, a deduction for insurance of parents (father or mother or both) is available to the extent of Rs. 30,000/- (enhanced from Rs. 20,000 w.e.f. 01.04.2015) if parents are senior Citizen and Rs. 25,000/- (enhanced from Rs. 15,000 w.e.f. 01.04.2015) in other cases. Therefore, the maximum deduction available under this section is to the extent of Rs. 60,000/- in case of individuals and Rs. 30,000/- in case of HUFs. From AY 2013-14, within the existing limit a deduction of upto Rs. 5,000 for preventive health check-up is available.

Section 80DD (Available to Resident Individuals / HUFs)
Deduction available to resident Individual and HUF in respect of Rehabilitation of Handicapped Dependent Relative

Deduction of Rs. 75,000/- (enhanced from Rs. 50,000 w.e.f. 01.04.2015) in respect of

1. Expenditure incurred on medical treatment, (including nursing), training and rehabilitation of handicapped dependent relative.
2. Payment or deposit to specified scheme for maintenance of dependent handicapped relative.

Further, if the defendant is a person with severe disability a deduction of Rs. 125,000/- (enhanced from Rs. 1,00,000 w.e.f. 01.04.2015) shall be available under this section. The handicapped dependent should be a dependent relative suffering from a permanent disability (including blindness) or mentally retarded, as certified by a specified physician or psychiatrist. Note: A person with 'severe disability' means a person with 80% or more of one or more disabilities as outlined in section 56(4) of the 'Persons with disabilities (Equal opportunities, protection of rights and full participation)' Act.

Section 80DDB (Available to Individuals / HUFs)
Deduction allowed to resident Individual and HUF in respect of Medical Expenditure on Self or Dependent Relative

A deduction to the extent of Rs. 40,000/- (Rs. 60,000 in case of senior citizen) or the amount actually paid, whichever is less is available for expenditure actually incurred by resident assessee on himself or dependent relative for medical treatment of specified disease or ailment. The diseases have been specified in Rule 11DD. A certificate in form 10 I is to be furnished by the assessee from any Registered Doctor.

Section 80E (Available to Individuals)
Deduction in respect of Interest on Loan for Higher Studies

Deduction in respect of interest on loan taken for pursuing higher education (subject to certain conditions) (maximum period : 8 years).

Section 80EE (Available to Individuals)
Deduction in respect of Interest on Residential House Property

The deduction under this sub-section is available w.e.f. AY 2014-15. The maximum deduction available is Rs. 1 lac. In a case where the interest payable for the financial year 2013-14 is less than Rs. 1 lac, the balance deduction amount shall be available in AY 2015-16.
The deduction under sub-section (1) shall be subject to the following conditions :

1. the loan has been sanctioned by the financial institution during the period beginning on the 1st day of April, 2013 and ending on the 31st day of March, 2014;
2. the amount of loan sanctioned for acquisition of the residential house property does not exceed twenty-five lakh rupees;
3. the value of the residential house property does not exceed forty lakh rupees;
4. the assessee does not own any residential house property on the date of sanction of the loan.

If deduction for Housing Loan Interest is availed under this section, no deduction can be availed for such interest under any other provisions of the Act for the same or any other assessment year.

Section 80G (Available to all assessees)
Deduction in respect of Various Donations

The various donations specified in Sec. 80G are eligible for deduction upto either 100% or 50% with or without restriction as provided in Sec. 80G

Section 80GG (Available to Individuals not receiving any house rent allowance)
Deduction in respect of House Rent Paid

Deduction available is the least of

1. Rent paid less 10% of total income
2. Rs. 2000/- per month i.e. Maximum Deduction available is 24,000/-
3. 25% of total income, provided
   • Assessee or his spouse or minor child should not own residential accommodation at the place of employment.
   • He should not be in receipt of house rent allowance.
   • He should not have self occupied residential premises in any other place.

Section 80GGA (Available to All assessees not having any income chargeable under the head 'Profits and gains of business or profession')

Deduction in respect of certain donations for scientific research or rural development

Section 80GGB (Available to Indian company)
Sum contributed to any political party/electoral trust

Section 80GGC (Available to All assessees, other than local authority and artificial juridical person wholly or partly funded by Government)

> Deduction in respect of contributions given by any person to political parties.

Section 80QQB (Available to Resident Individual - Author)
Royalty Income of resident individuals on patents.

Maximum deduction Rs. 3,00,000/-

Section 80RRB (Available to Resident Individuals)
Royalty Income of resident individual authors of certain books other than text books.

Maximum deduction Rs. 3,00,000/-

Section 80 TTA (Available to Resident Individuals/HUFs)
Deduction from gross total income in respect of any Income by way of Interest on Savings account

Deduction from gross total income of an individual or HUF, upto a maximum of Rs. 10,000/-, in respect of interest on deposits in savings account ( not time deposits ) with a bank, co-operative society or post office, is allowable w.e.f. 01.04.2012 (Assessment Year 2013-14).

Section 80U (Available to Resident Individuals)
Deduction in respect of Person suffering from Physical Disability

Deduction of Rs. 75,000/- (enhanced from Rs. 50,000 w.e.f. 01.04.2015) to a resident individual who suffers from a physical disability(including blindness) or mental retardation. Further, if the individual is a person with severe disability, deduction of Rs. 125,000/- (enhanced from Rs. 1,00,000 w.e.f. 01.04.2015) shall be available u/s 80U. Certificate should be obtained from a Govt. Doctor. The relevant rule is Rule 11D.

Deductions Allowable under Section 24 of Income Tax Act :

Where a housing property has been acquired / constructed / repaired / renewed with borrowed capital, the amount of interest payable yearly on such capital is allowed as deduction under Section 24 of Income Tax Act, subject to the limits stated below. Penal interest on housing loan is not eligible for deduction. If a fresh loan has been raised to repay the original loan and the new loan has been used only for the purpose of repaying the original loan then, the interest accrued on such fresh loan is allowed for deduction.

1. If the property is acquired or constructed with the capital borrowed on or after 01-04-1999 and such acquisition or construction is completed within 3 years of the end of the financial year in which capital was borrowed then the actual interest payable is allowed as deduction subject to a maximum Rs. 2,00,000/- (Rs. 1,50,000/- upto 31.03.2015).
2. In other case interest up to maximum Rs. 30,000/- is deductible.
3. The ceiling of Rs.2,00,000/- (Rs. 1,50,000 upto 31.03.2015) or Rs. 30,000/- is only in case the property is self occupied. There is no limit on deduction of interest if the property is let out.

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PRC 2015 G.O.'s

PRC 2015 G.O.s
1)	G.O. Ms. No.10 FINANCE (PC-I) DEPARTMENT Dated:06.01.2014 Public Services -Revision of Pay Scales -Interim Relief Pending Revision of Scales of Pay - Sanctioned - Orders -Issued.
2)	P.R.C. REPORT 2015 P.R.C. REPORT 2015 Complete 6 volumes
3)	P.R.C. 2015 FIXATION 43% FITMENT Calculate Benefit in PRC 2015 Fixation as per New PRC 2015 and Present Pay
4)	PUBLIC SERVICES – Revised Pay Scales 2015 PUBLIC SERVICES - Revised Pay Scales 2015- Orders - Issued.
4a)	PUBLIC SERVICES – Revised Pay Scales 2015 FULL BOOK GOMS.46 (Full Book) PUBLIC SERVICES - Revised Pay Scales 2015 - Orders - Issued.
5)	PRC 2015 - DEARNESS ALLOWANCES HUMAN RESOURCES - ALLOWANCES -Dearness Allowance - Regulation in the Revised Pay Scales, 2015 - Orders - Issued.
6)	PRC 2015 - HOUSE RENT ALLOWANCES PUBLIC SERVICES - Revised Pay Scales 2015 - House Rent Allowance (HRA) - Orders- Issued.
7)	PRC 2015 - CITY COMPENSATORY ALLOWANCE PUBLIC SERVICES-Revised Pay Scales 2015 - ty Compensatory Allowance - Orders -Issued.
8)	PRC 2015 -INSTRUCTIONS ISSUED BY GOVERNMENT Revision of Pay Scales, 2015 – Procedural Instructions for fixation of pay of employees in the Revised Pay Scales, 2015 and Audit of Claims – Instructions – Issued
9)	PRC 2015 -AUTOMATIC ADVANCEMENT SCHEME Revision of Pay Scales, 2015 – Implementation of Automatic Advancement Scheme —Orders — Issued.
10)	PRC 2015 -STAGNATION INCREMENT PUBLIC SERVICES - Revised Scales of Pay 2015 –Stagnation Increment - Orders – Issued.
11)	Cir.Memo.No.3572-J-A/29/TA-A&L/2015, Dated:18 .6.2015 Public Services – Revised Pay Scales 2015 - Special Pays and Allowances in Revised Pay Scales 2015 - Instructions- Issued
12)	Circular Memo. No.3856-A/29/A2/HRM.V-PC/2014-1, Dated: 23-6-2015 PUBLIC SERVICES – Revision of Pay Scales, 2015 – Procedural Instructions for fixation of pay of employees in the Revised Pay Scales, 2015 and Audit of Claims in respect of Teaching and Non-Teaching staff of Aided Institutions and Provincialized Work-charged Employees – Instructions – Issued.
13)	Updated Instruction for fixation of Pay in RPS 2015 and arrear claims G.O.Ms.no.85,FINANCE (HR-V-PC) Dept, Dt.8-7-2015 Revision of Pay Scales 2015 - Fixation of pay of employees in the Revised Pay Scales, 2015 - Updated Instruction for fixation of Pay in RPS 2015 and arrear claims- Orders Issued
14)	Clarification on fixation of Pay in RPS 2015 employees reached maximum of time scale PRC 2015 - Fixation of pay in respect of employees who have reached maximum of time scale - Clarification - Request -Reg.
15)	Travelling Allowance on Tour ALLOWANCES - Civil Services (Travelling Allowance) Rules –Recommendations of the Tenth Pay Revision Commission - Travelling Allowance on Tour - Orders - Issued.
16)	Transfer Travelling Allowance ALLOWANCES – Andhra Pradesh Civil Services (Travelling Allowance) Rules –Recommendationsof Tenth Pay Revision Commission – Transfer Travelling Allowance – Orders – Issued.
17)	Leave Travel Concession ALLOWANCES - Andhra Pradesh Civil Services (Travelling Allowance)Rules – Leave Travel Concession - Permission to travel anywhere in India on LTC once in entire service-Recommendations of the Tenth Pay Revision Commission – Orders - Issued.
18)	Fixed Travelling Allowance ALLOWANCES - Civil Services (Travelling Allowance) Rules - Recommendation of Tenth Pay Revision Commission - Fixed Travelling Allowance - Orders - Issued.
19)	Machine Allowance ALLOWANCES – Revision of Pay Scales – Recommendations of Pay Revision Commission, 2015 on Machine Allowance to the Copyists in the Judicial Department where Government have not supplied Computers / Photo Copying Machine - Orders - Issued..
20)	Special Allowance to the staff of Grey Hounds,Special Intelligence Branch Personnel ALLOWANCES - Manual of Special Pays and Allowances -Recommendations of Tenth Pay Revision Commission - Special Allowance to Grey Hounds of Police Department, Special Intelligence BranchIntelligence Cell of Intelligence Department – Orders - Issued.
21)	Incentive Allowance to Armored Head Constable, Armored Police Constable and Scout  Allowance to Teachers ALLOWANCES - Manual of Special Pays and Allowances – Incentive Allowance to Armored Head Constable, Armored Police Constable and Scout  Allowance to Teachers - Recommendations of the Tenth Pay Revision Commission – Orders - Issued.
22)	Risk Allowance ALLOWANCES - Manual of Special Pays and Allowances - Risk Allowance - Recommendations of Tenth Pay Revision Commission – Revised rates of Risk Allowance - Orders - Issued.
23)	Revised rates of Clerical Allowance, N.G.O. Clinic Allowance, Night Duty Allowance and Theatre Allowance ALLOWANCES - A.P. Manual of Special Pays and Allowances – Recommendation of Tenth Pay Revision Commission – Revised rates of Clerical Allowance, N.G.O. Clinic Allowance, Night Duty Allowance and Theatre Allowance - Orders - Issued.
24)	Conveyance Allowance to Blind and Physically Handicapped employees ALLOWANCES - Andhra Pradesh Manual of Special Pays and Allowances – Conveyance Allowance to Blind and Physically Handicapped employees – Recommendation of Tenth Pay Revision Commission – Orders – Issued.
25)	Conveyance Allowance to Certain Categories ALLOWANCES –Manual of Special Pays and Allowances - Conveyance Allowance to CertainCategories - Recommendations of Tenth Pay Revision Commission -Orders - Issued.
26)	Additional House Rent Allowance ALLOWANCES – Recommendation of Tenth Pay Revision Commission – Sanction of Additional House Rent Allowance in lieu of Rent Free Quarters in Revised Pay Scales, 2014 - Orders - Issued.
27)	Enhancement of maximum limit of Retirement Gratuity to Rs.12,00,000/- PENSIONS – Retirement Gratuity –Enhancement of maximum limit of Retirement Gratuity to Rs.12,00,000/- Orders –Issued.

PRC 2015 Fixation

Calculate Benefit in PRC 2015 Fixation as per NEW PRC 2015 and Present Pay

PRC 43% Fitment Table. From this Table, we can get our Stage in which we are going to be fixed in NEW PRC 2014. Basing on the Fitment Table and New Basic, it is very easy to calculate your Benefit in NEW PRC. The below illustration give you an clear idea about our PRC Benefit.

• Let us assume that your Basic as on 1.7.2013 is 6700.
• Than as per Our 43% Fitment Table you will be fixed at Rs.14170
• Your Basic in 2014 will be Rs. 6900, similarly you will be at Rs.14600 in NEW PRC
• Similarly your basic in 2014 will be at Rs.7100, similarly New PRC Basic is Rs.15030.
• Hence to Calculate your Benefit, Take the Gross in New PRC and Gross in Your Old Pay (Present Pay).

Present Pay & Salary is					Corresponding Revised Salary in NEW PRC				Net Benefit
Pay	DA @ 77.896%	HRA @12%	IR @ 27%	Gross	Pay	DA @ 8.908%	HRA @12%	Gross
6700	5219	804	1809	14532	14170	1262	1700	17132	2600
6900	5375	828	1863	14966	14600	1301	1752	17653	2687
7100	5531	852	1917	15400	15030	1339	1804	18173	2773
7300	5686	876	1971	15833	15460	1377	1855	18692	2859
7520	5858	902	2030	16310	15930	1419	1912	19261	2951
7740	6029	929	2090	16788	16400	1461	1968	19829	3041
7960	6201	955	2149	17265	16870	1503	2024	20397	3132
8200	6387	984	2214	17785	17380	1548	2086	21014	3229
8440	6574	1013	2279	18306	17890	1594	2147	21631	3325
8680	6761	1042	2344	18827	18400	1639	2208	22247	3420
8940	6964	1073	2414	19391	18950	1688	2274	22912	3521
9200	7166	1104	2484	19954	19500	1737	2340	23577	3623
9460	7369	1135	2554	20518	20050	1786	2406	24242	3724
9740	7587	1169	2630	21126	20640	1839	2477	24956	3830
10020	7805	1202	2705	21732	21230	1891	2548	25669	3937
10300	8023	1236	2781	22340	21820	1944	2618	26382	4042
10600	8257	1272	2862	22991	22460	2001	2695	27156	4165
10900	8491	1308	2943	23642	23100	2058	2772	27930	4288
11200	8724	1344	3024	24292	23740	2115	2849	28704	4412
11530	8981	1384	3113	25008	24440	2177	2933	29550	4542
11860	9238	1423	3202	25723	25140	2239	3017	30396	4673
12190	9496	1463	3291	26440	25840	2302	3101	31243	4803
12550	9776	1506	3389	27221	26600	2370	3192	32162	4941
12910	10056	1549	3486	28001	27360	2437	3283	33080	5079
13270	10337	1592	3583	28782	28120	2505	3374	33999	5217
13660	10641	1639	3688	29628	28940	2578	3473	34991	5363
14050	10944	1686	3794	30474	29760	2651	3571	35982	5508
14440	11248	1733	3899	31320	30580	2724	3670	36974	5654
14860	11575	1783	4012	32230	31460	2802	3775	38037	5807
15280	11903	1834	4126	33143	32340	2881	3881	39102	5959
15700	12230	1884	4239	34053	33220	2959	3986	40165	6112
16150	12580	1938	4361	35029	34170	3044	4100	41314	6285
16600	12931	1992	4482	36005	35120	3128	4214	42462	6457
17050	13281	2046	4604	36981	36070	3213	4328	43611	6630
17540	13663	2105	4736	38044	37100	3305	4452	44857	6813
18030	14045	2164	4868	39107	38130	3397	4576	46103	6996
18520	14426	2222	5000	40168	39160	3488	4699	47347	7179
19050	14839	2286	5144	41319	40270	3587	4832	48689	7370
19580	15252	2350	5287	42469	41380	3686	4966	50032	7563
20110	15665	2413	5430	43618	42490	3785	5099	51374	7756
20680	16109	2482	5584	44855	43680	3891	5242	52813	7958
21250	16553	2550	5738	46091	44870	3997	5384	54251	8160
21820	16997	2618	5891	47326	46060	4103	5527	55690	8364
22430	17472	2692	6056	48650	47330	4216	5680	57226	8576
23040	17947	2765	6221	49973	48600	4329	5832	58761	8788
23650	18422	2838	6386	51296	49870	4442	5984	60296	9000
24300	18929	2916	6561	52706	51230	4564	6148	61942	9236
24950	19435	2994	6737	54116	52590	4685	6311	63586	9470
25600	19941	3072	6912	55525	53950	4806	6474	65230	9705
26300	20487	3156	7101	57044	55410	4936	6649	66995	9951
27000	21032	3240	7290	58562	56870	5066	6824	68760	10198
27700	21577	3324	7479	60080	58330	5196	7000	70526	10446
28450	22161	3414	7682	61707	59890	5335	7187	72412	10705
29200	22746	3504	7884	63334	61450	5474	7374	74298	10964
29950	23330	3594	8087	64961	63010	5613	7561	76184	11223
30750	23953	3690	8303	66696	64670	5761	7760	78191	11495
31550	24576	3786	8519	68431	66330	5909	7960	80199	11768
32350	25199	3882	8735	70166	67990	6057	8159	82206	12040
33200	25861	3984	8964	72009	69750	6213	8370	84333	12324
34050	26524	4086	9194	73854	71510	6370	8581	86461	12607
34900	27186	4188	9423	75697	73270	6527	8792	88589	12892
35800	27887	4296	9666	77649	75150	6694	9018	90862	13213
36700	28588	4404	9909	79601	77030	6862	9244	93136	13535
37600	29289	4512	10152	81553	78910	7029	9469	95408	13855
38570	30044	4628	10414	83656	80930	7209	9712	97851	14195
39540	30800	4745	10676	85761	82950	7389	9954	100293	14532
40510	31556	4861	10938	87865	84970	7569	10196	102735	14870
41550	32366	4986	11219	90121	87130	7762	10456	105348	15227
42590	33176	5111	11499	92376	89290	7954	10715	107959	15583
43630	33986	5236	11780	94632	91450	8146	10974	110570	15938
44740	34851	5369	12080	97040	93780	8354	11254	113388	16348
45850	35715	5502	12380	99447	96110	8561	11533	116204	16757
46960	36580	5635	12679	101854	98440	8769	11813	119022	17168
48160	37515	5779	13003	104457	100770	8977	12092	121839	17382
49360	38449	5923	13327	107059	103290	9201	12395	124886	17827
50560	39384	6067	13651	109662	105810	9426	12697	127933	18271

PRC 43% Fitment Table. From this Table, we can get our Stage in which we are going to be fixed in NEW PRC 2014.