Income Tax Kam Karne ke Simple Tarike/ How to Reduce Income Tax

Income Tax Kaise Kam Karen
Income Tax Kaise Kam Karen

Income Tax Kam Karne ke SimpleTarike/ How to Reduce Income Tax 


Har employee ye chahta hai ki uski income tax liability kaise kam ki jaye. 

Aaiye jane income tax liability akhir hai kya-


Heads of Income Sources of Income
1.       Income from Salalry Employer se jo kuch bhi milta hai vah salary head me ata hai

Basic pay.

Allowances i.e DA, House Rent Allowance,NPA, Medical Allowance.

Hill Allowance, Warden Allowance, Overtime Allowance.

Entertainment Allowance and Perquisites (Suvidhayen) i.e Car Facility.

Servant Facility, Medical Facility, House Facility, Gas.

Electricity Facility, Education Facility, Transport Facility etc.


2.       Income from House Property Koi bhi building kiraye par de jati hai uska kiraya.
3.       Business or Profession Karobar agar kiya jata hai use job hi profit or loss ho business head me ayega.
4.       Capital Gain Agar koi Assets (Land, Building, Gold, Share, Bonds) sale kiye jaye.

Uska jo bhi profit or loss hua hai wo capital gain me ayega.`

5.       Other Sources a.    Income from Interest , Dividend, Lottery, Crossword Puzzles

b.    Income from subletting of house

c.     Casual Income

d.    Any other income


Salaried income vale person ki income ka main source number 1 and 5 hai.


2.Gross Total Income and Total Income-


(2.1) Gross Total Income = Total of above 5 Heads (Salary+ House Property + Business Profession+ Capital   Gain+ Other Sources)

(2.2) Total Income = Gross Total Income- Dedications from Sections 80 C to 8U

How a salaried person can reduce tax liability-


(3.1) House Rent Allowance: This is partly exempted allowance. Niche di gayi amount me  less amount exempt (Kar Mukt) hogi-

(a) Rent paid -10% of Salary
(b) 40% of salary (in Delhi , Madras, Calcutta, Mubai  50% of salary)
(C )Actual amount of HRA
Salary means Basic salary +DA+ Commission on Fixed Percentage on sales
Less amount is exempted
Taxable amount = HRA received- Exempted amount


(3.1.1) Agar makan kiraya  Rs. 3000 se jyada hai to employer receipt mang sakta hai .

PAN of house owner is required If he recieved  Rs. 1 lakh or more as rent. 

Employee apni income me se HRA ki exempt amount kam kar apni salary ki income kam kar sakta hai.

(3.2) Makan  ka loan (Loan for house):

Makan banwane ka interest ki house property head me deekhaya jata hai.

Yah deduction Rs. 200000 tak ki milti hai. Isko deekhane sea Gross total income kam ho jayegi.


(3.3) Deductions :



Income Tax Kaise Kam Karen

Which saving is better for income tax purpose?

(i) Saving under section  80 C

1.Life Insurance Premium There are two types of life policies-one is traditional policies and other is Unit Linked Insurance Plan. Life insurance secures life of a person.

It covers risk. Insurance company is charged many charges from our customer’s premium.

Return on life policy is very low. It gives mild return to investors.

2. PPF It is a good investment. Its interest income is exempt from tax. It is the best option for investment.
3.NSC Interest received on NSC is taxable. Average return on investment is below 8%. it is not a good investment.
1.    Tax Saving Mutual Fund   It is a good investment.  Every employee should invest in this option.
2.    Tax saving FD Interest received on Tax saving FD is taxable. Average return on FD is below 8%. it is not a good investment.
3.    Tuition Fees Tuition fees of two children are included in saving u/s 80C.
4.    Senior citizen saving scheme 2004  

It is good investment for senior citizen.

5.    Sukanya samridhi account It is good investment.
6.    Contribution by employ to RPF, GPF, SPF It is the best saving investment tool for employees.
7.    Principal amount of House building advance Principal amount is Included in saving.
8.    5 year post-office time deposit account Interest received on Tax saving FD is taxable. Average return on FD is below 8%. it is not a good investment.


(ii)Saving under section 80 CCC: –

Employee’s contribution towards pension fund of insurance company is a saving tool under section 80 CCC. The amount received by the investor or his nominee as pension will be taxable in the hands. It is gives everage return to investers.

(iii)Contribution to pension scheme saving under section 80 CCD (1):-

Amount deposited by the employee or 10% of his salary whichever is less is included in his saving.

       The total amount of reduction under section 80 C, 80 CCC and section 80CCD(1) shall not exceed Rs. 150000.


(ii) 80 CCD (1B): isme 50000 rupea NPS me jama karvaye ja sakte hai. Isme 60 years ki age  tak 50000 jama karvane padege .

Jab aapki age 60 years ki ho jaye tab aapko 60% lea saktea hai (40% amount  exempt hogi). Balance bachhi amount ki puri life pension milegi.

(iii) Education loan ka interest  pay kiya gaya hai to uski deduction 80E me milegi

(iv) agar health insurance premium ki payment ki hai : apna apne jeevan sathi aur apne maa baap ki health ka premium diya hai to 25000 rupea aur parents ka bhi 25000 ki deduction milegi.

Agar age 60 year se jyada hai to yah deduction 30000 rupea ki milegi.

(v) Saving bank account ka interest ke liye 10000 rupea tak ki deduction milegi.

Tax Slab for Financial year 2016-17:


For  Below 60 Years Of Age-


Income  Rate
upto Rs. 2,50,000 Nil
between Rs. 2,50,001 – Rs. 500,000 10% of Income exceeding Rs. 2,50,000
between Rs. 500,001 – Rs. 10,00,000 20% of Income exceeding Rs. 5,00,000
above Rs. 10,00,000 30% of Income exceeding Rs. 10,00,000


For Senior Citizens (Age 60 years to 80 years)-


Income  Tax Rate
upto Rs. 3,00,000 Nil
Income between Rs. 3,00,001 – Rs. 500,000 10% of Income exceeding Rs. 3,00,000
Income between Rs. 500,001 – Rs. 10,00,000 20% of Income exceeding Rs. 5,00,000
 above Rs. 10,00,000 30% of Income exceeding Rs. 10,00,000

For Senior Citizens (Age 80 years or more)-


Income  Rate
Income upto Rs. 5,00,000 Nil
between Rs. 500,001 – Rs. 10,00,000 20% of Income exceeding Rs. 5,00,000
 above Rs. 10,00,000 30% of Income exceeding Rs. 10,00,000

Income Tax Rebate u/s 87A

Agar kisi aadmi ki total income 5 lacs se kam hai to section 87A me 5000 ki tax rebate milegi.


Performa showing Total Income and Tax Liability

Computation of Total income of Mr. Ram for the Financial Year 2016-17

  1. Income from salary
  • Basic Pay 400000
  • DA 200000
  • Entertainment Allow. 100000
  • HRA 50000

Income from salary                                       750000

  1. Income from House Property

Self Occupied House

Annual Value                          Nil

Less: Interest on HBA          200000

Income from House Property                                 -200000

  1. Other Sources
  • Interest on Bank FD            30000

Interest from Saving Bank A/C    20000


Gross Total Income                                          600000

Less Deductions  U/S

  •  80 C 150000
  • U/S 80 CCD (1B)50000
  • 80 TTA 10000

Total Deduction                                  210000

TOTAL INCOME                                390000

Computation of Tax Liability

On first Rs. 250000               Nil

balance of Rs. 140000   14000

Total                                             14000

Less: Rebate u/s 87 A                 5000


Add: Education Cess @3%          270

Gross Tax Liability                          9270

Less : TDS on Interest on FD        3000

Net Tax Liability                             6270 

Read This- pan-card-simple-treeka/


Apni tax liability kam karne ke liye above mention baaton par dhayan den. Isse apko bahut help milegi.

Assha hai apko ye article helpful lga hai. Apko pasand aaye to apne friends se share kren aur mujhe comments jarur den. 

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