Saturday, June 11, 2016

APPSC OTPR Online Registration

APPSC OTPR Online Registration
www.psc.ap.gov.in

One Time Profile Registration for Department:

Enter valid URL http://www.psc.ap.gov.in; the following screen will be displayed. 


Click on One Time Profile Registration link in the highlighted red mark for registering into Andhra Pradesh Public Service Commission Portal as shown below screen. 


After clicking on One Time Profile Registration link, the following screen will be displayed. Click on Departmental Test as shown in the below screen.

After selecting the Departmental Test option, the following screen will be displayed. Click on Andhra Pradesh State Government Employees as shown in the below screen.

Note: Before using this site, Applicant should turn on Pop up Blocker. 

New Registration: 
  • Using this screen Andhra Pradesh State Government Employee can register his/her profile with Andhra Pradesh Public Service Commission. 
  • Applicant should fill in the form provided for OTPR (One Time Profile Registration) and after submission. Applicant will get unique Reference ID to the Applicant Mobile Number and Email Id. 
  • Applicant also gets different codes to his/her mobile and Email for checking the correctness of the mobile number and email id provided by him/her. 
  • Applicant should keep this Reference ID, Mobile Code and Email Code (Sent to corresponding Mobile Number and Email Address given) for Confirming the Registration. The confirmed Reference ID should be kept with the applicant for future correspondence. 
After clicking on Andhra Pradesh State Government Employees link the following screen will be displayed. Click on New Registration link for filling the application as shown in the below screen.
After clicking on New Registration link, the following screen will be displayed. Enter all the mandatory details and Click on Preview button as shown in the below screen.

After clicking on Preview button the following screen will be displayed. Enter displayed Captcha and click on Submit button as shown in the below screen.

After clicking on Submit button, the following screen will be displayed. Click on OK button as shown in the below screen. After that Mobile Code and Email Code will be sent to Mobile number and Email ID given in Application.

After clicking on OK button, the following screen will be displayed. Click on Print button for taking the printout of the Candidate Details as shown in the below screen.

Modify Registration:
  • If in any case the Andhra Pradesh State Government Employee entered wrong information, using this screen Andhra Pradesh State Government Employee can modify the information. 
  • If Applicant has entered incorrect Mobile Number and Email Address, Applicant won’t get Mobile Code or Email Code, in such a scenario using this screen Applicant can edit the Mobile Number and Email Address then the Applicant will get the Mobile Code and Email Code for confirming the application. 
  • Apart from Mobile number and email id correction, this screen can also be used by the Applicant to update the fields in the form which he/she has wrongly entered.
Click on Modify Registration link for modifying the employee details if they want as shown in the below screen.

After clicking on Modify Registration link, the following screen will be displayed. Enter OTPR Reference ID, Date of Birth, Captcha and click on Submit button as shown in the below screen.

After clicking on Submit button, the following screen will be displayed. Modify what they want and click on Modify button as shown in the below screen.

After clicking on Modify button, the following pop up will be displayed with Registration details modified successfully. Then click on OK button for as shown in the below screen.

After clicking on OK button, the following screen will be displayed. Click on Print button for taking the printout of the Candidate Details as shown in the below screen.

Confirm Registration: 
  • To confirm the Registration, Andhra Pradesh State Government Employee should enter Reference ID, Mobile Code, and Email Code and click on submit button. 
  • Only after confirmation of the application, application will be termed as successfully registered with APPSC. 

Click on Confirm Registration link for confirming the application as shown in the below screen. 
  
After clicking on Confirm Registration link, the following screen will be displayed. Enter OTPR Reference ID, Captcha and click on Go button as shown in the below screen. 

After clicking on Go button, the following screen will be displayed. Enter Mobile Code and Email Code (sent to the employee Mobile Number and Email Id given in application) Then click on Confirm Registration button as shown in the below screen.

After clicking on Confirm Registration button, the following confirmation pop up will be displayed. Click on OK button as shown in the below screen.
After clicking on OK button, the following screen will be displayed. Click on Ok button for confirming the application as shown in the below screen.

Saturday, January 30, 2016

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.

Disclaimer:

All efforts are made to keep the content of this site correct and up-to-date. But, this site does not make any claim regarding the information provided on its pages as correct and up-to-date. The contents of this site cannot be treated or interpreted as a statement of law. In case, any loss or damage is caused to any person due to his/her treating or interpreting the contents of this site or any part thereof as correct, complete and up-to-date statement of law out of ignorance or otherwise, this site will not be liable in any manner whatsoever for such loss or damage.


The visitors may visit the web site of Income Tax Department for resolving their doubts or for clarifications. 

Sunday, January 10, 2016

PRC 2015 G.O.'s


PRC 2015 G.O.s
1)
Public Services -Revision of Pay Scales -Interim Relief Pending Revision of Scales of Pay - Sanctioned - Orders -Issued.
2)
P.R.C. REPORT 2015 Complete 6 volumes
3)
Calculate Benefit in PRC 2015 Fixation as per New PRC 2015 and Present Pay
4)
PUBLIC SERVICES - Revised Pay Scales 2015- Orders - Issued.
4a)
GOMS.46 (Full Book) PUBLIC SERVICES - Revised Pay Scales 2015 - Orders - Issued.
5)
HUMAN RESOURCES - ALLOWANCES -Dearness Allowance - Regulation in the Revised Pay Scales, 2015 - Orders - Issued.
6)
PUBLIC SERVICES - Revised Pay Scales 2015 - House Rent Allowance (HRA) - Orders- Issued.
7)
PUBLIC SERVICES-Revised Pay Scales 2015 - ty Compensatory Allowance - Orders -Issued.
8)
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)
Revision of Pay Scales, 2015 – Implementation of Automatic Advancement Scheme —Orders — Issued.
10)
PUBLIC SERVICES - Revised Scales of Pay 2015 –Stagnation Increment - Orders – Issued.
11)
Public Services – Revised Pay Scales 2015 - Special Pays and Allowances in Revised Pay Scales 2015 - Instructions- Issued
12)
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)
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)
PRC 2015 - Fixation of pay in respect of employees who have reached maximum of time scale - Clarification - Request -Reg.
15)
ALLOWANCES - Civil Services (Travelling Allowance) Rules –Recommendations of the Tenth Pay Revision Commission - Travelling Allowance on Tour - Orders - Issued.
16)
ALLOWANCES – Andhra Pradesh Civil Services (Travelling Allowance) Rules –Recommendationsof Tenth Pay Revision Commission – Transfer Travelling Allowance – Orders – Issued.
17)
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)
ALLOWANCES - Civil Services (Travelling Allowance) Rules - Recommendation of Tenth Pay Revision Commission - Fixed Travelling Allowance - Orders - Issued.
19)
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)
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)
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)
ALLOWANCES - Manual of Special Pays and Allowances - Risk Allowance - Recommendations of Tenth Pay Revision Commission – Revised rates of Risk Allowance - Orders - Issued.
23)
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)
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)
ALLOWANCES –Manual of Special Pays and Allowances - Conveyance Allowance to CertainCategories - Recommendations of Tenth Pay Revision Commission -Orders - Issued.
26)
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)
PENSIONS – Retirement Gratuity –Enhancement of maximum limit of Retirement Gratuity to Rs.12,00,000/- Orders –Issued.

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