House property under construction – Section 80C benefit

The Indian Income Tax Act stipulates the conditions under which a salaried employee can claim tax rebate on interest payment...

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PAN verification by payroll managers

Incorrect employee Permanent Account Number (PAN) in Form 24Q leads to problems for both the organization and employees. Organizations spend...

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Considering employees’ other income while calculating TDS on salary

Section 192 (2B) of the Income Tax Act allows an employee to furnish particulars of income under any head other...

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What if the ESI salary goes above Rs 15,000 during the contribution period?

Jan 2017 update: The ESI wage ceiling has been enhanced to Rs 21,000 with effect from 01-Jan-2017, please take a...

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Tax Exemption on Leave Travel Allowance (LTA) – Part II

In an earlier post we looked at the conditions governing tax exemption on leave travel allowance (LTA). In this post...

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Tax Exemption on Leave Travel Allowance (LTA) – Part I

As a company engaged in the business of payroll processing and statutory compliance related to payroll, we wonder if the...

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Tax Exemption on HRA – PAN of the Landlord

As per a recent circular issued by the Income Tax Department, employees who pay house rent of more than Rs...

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Meal Vouchers/Food coupons issued to employees

Let us take a look at the issues payroll managers need to consider while using meal vouchers / food coupons...

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Loan provided to employees – Perquisite calculation – Part II

In the previous post, we had a look at the basis of perquisite calculation on loans provided to employees and...

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Loan provided to employees – Perquisite calculation – Part I

We find many payroll managers being unaware that loans provided to employees (by the employer) are taxable in the hands...

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