Name of Assessee ASHUTOSH SINGH KACHHAWAHA
Father's Name J S KACHHAWAHA
Address NEAR SAKET APARTMENT,AGRASEN
CHOWK,BILASPUR,BILASPUR,CHHATTISGARH,495001
Status Individual Assessment Year 2024-2025
Ward WARD 1(1) BILASPUR Year Ended 31.3.2024
PAN ABWPK6103F Date of Birth 12/02/1973
Residential Status Resident Gender Male
Nature of Business PROFESSIONS-Legal profession(16001),Trade Name:Income From Advocacy
Profession
A.O. Code BPL-W-088-01
Filing Status Original
Last Year Return Filed On 21/07/2023 Acknowledgement No.: 590332590210723
Last Year Return Filed u/s 115BAC
Aadhaar No: 774332184371 Mobile No Linked with Aadhaar
Bank Name State Bank of India, SBI HIGH COURT PREMISES NORMAL SCHOOL ROAD
BILASPUR CHHATTISGARH, A/C NO:10597686968 ,Type: Saving ,IFSC:
SBIN0010465, Prevalidated : Yes, Nominate for refund : Yes
Tele: Mob:9827171828
Computation of Total Income [As per Section 115BAC (New Tax Regime)]
Income from House Property (Chapter IV C) 52,909
SECTOR-27, NAYA RAIPUR
RAIPUR(CHHATTISGARH)-492001
Annual Lettable Value 84000
Rent Receivable 84000
Higher of above 84,000
Annual Rental Value u/s 23 84,000
Less:
House Tax Paid 8,416
8,416
75,584
Less:
Deduction u/s 24(a) 22,675
22,675
52,909
Income from Business or Profession (Chapter IV D) 17,89,697
Income u/s 44ADA 17,89,697
Income from Other Sources (Chapter IV F) 25,848
Interest From Saving Bank A/c(as per Annexure) 25,848
Gross Total Income 18,68,454
Less: Deductions (Chapter VI-A)
u/s 80C
L.I.P. 1,74,138
NAME OF ASSESSEE : ASHUTOSH SINGH KACHHAWAHA A.Y. 2024-2025 PAN : ABWPK6103F Code
:74A,Group Code :771A
Tuition Fee 82,700
Total 2,56,838
1,50,000
u/s 80D
Own Family Medical Insurance Premium 48,079
Total Payment Rs. 48,079
Allowable Deduction(Assessee has opted New Tax 0
regime. Only deductions u/s 80CCD(2), 80CCH(2),
80JJAA are allowable [Refer 115BAC (2)(i)])
Total Income 18,68,454
Round off u/s 288 A 18,68,450
Income Exempt u/s 10 50,025
Adjusted total income (ATI) is not more than Rs. 20 lakh hence AMT not applicable.
Tax Due (Exemption Limit Rs. 300000) 2,60,535
Health & Education Cess (HEC) @ 4.00% 10,421
2,70,956
T.D.S./T.C.S 36,476
2,34,480
Advance Tax 1,00,000
1,34,480
Interest u/s 234 A/B/C 6,720
1,41,200
Round off u/s 288B 1,41,200
Deposit u/s 140A 1,41,200
Tax Payable 0
Tax calculation on Normal income of Rs 18,68,450/-
Exemption Limit :3,00,000
Tax on (6,00,000 -3,00,000) = 3,00,000 @5% = 15,000
Tax on 6,00,001 To 9,00,000 = 3,00,000 @10% = 30,000
Tax on 9,00,001 To 12,00,000 = 3,00,000 @15% = 45,000
Tax on 12,00,001 To 15,00,000 = 3,00,000 @20% = 60,000
Tax on 15,00,001 to 18,68,450 = 3,68,450 @30% = 1,10,535
Total Tax = 2,60,535
Interest Charged (Rs.) T.D.S./ T.C.S. From (Rs.)
u/s 234B (4 Month) 5,376 Non-Salary(as per Annexure) 36,476
u/s 234C 1,344
(0+0+0+1,344)
Details of Exempt Income
S.No. Particulars Amount
1 Interest on PPF 50025
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NAME OF ASSESSEE : ASHUTOSH SINGH KACHHAWAHA A.Y. 2024-2025 PAN : ABWPK6103F Code
:74A,Group Code :771A
Total 50025
Interest calculated upto July,2024, Due Date for filing of Return July 31, 2024
Income Declared u/s 44 ADA INCOME FROM ADVOCACY PROFESSION
Gross Receipts 3137152.00
Book Profit 1789697.00 57.05 %
Deemed Profit 1568576.00 50.00 %
Net Profit Declared 1789697.00 57.05 %
Prepaid taxes (Advance tax and Self assessment tax)26 AS Import Date:24 Jul 2024
Sr.No. BSR Code Date Challan No Bank Name & Branch Amount
1 0002271 14/12/2023 47247 STATE BANK OF INDIA ADB BRANCH 50000
2 0005087 13/03/2024 12289 STATE BANK OF INDIA BHOPAL 50000
3 . 141200
Total 241200
Interest Calculation u/s 234C
S. No. Installment Period Total Tax Due To Be To Be Deposit Remaining Tax Int Rate Interest
Deposited Deposited Amount Due(Round off in (In %)
(In %) (In Amount) 100 Rs.)
1. First (Up to June) 0 15.00 0 0 0 3 0
2. Second (Up to Sep) 0 45.00 0 0 0 3 0
3. Third (Up to Dec) 0 75.00 0 50000 0 3 0
4. Fourth (Up to March) 234480* 100.00 234480 100000 134400 1 1344
Total 1344
•I
ncludinginc omedec l
aredu/ s44AD, 44ADA[ sees ect
i
on211( 1)
(b)
],Adv anc et axliabl
eonl yinlasti
nstall
ment .
=>Interest u/s 234C on capital gain income calculated from date of sale if you want to change calculation
period from starting of the year then go to Setup->Miscellaneous->Calculation and untick the sl.no. 7 option.
Interest Calculation u/s 234B
Interest u/s 234C : 1344
S. No. Month Principal Int. 234B Int. 234A/F Deposit Int Adjusted Int Remain Principal Adj
1 April-2024 134480 1344 0 0 0 2688 0
2 May-2024 134480 1344 0 0 0 4032 0
3 June-2024 134480 1344 0 0 0 5376 0
4 July-2024 134480 1344 0 0 0 6720 0
Total 5376 0
Bank Account Detail
S.N Bank Address Account No IFSC Code Type Prevalidated Nominate for
. refund
1 State Bank of India SBI HIGH COURT 10597686968 SBIN0010465 Saving(Prima Yes Yes
PREMISES NORMAL ry)
SCHOOL ROAD
BILASPUR
CHHATTISGARH
Details of Interest From Bank
S.NO. PARTICULARS AMOUNT
1 STATE BANK OF INDIA 13637
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NAME OF ASSESSEE : ASHUTOSH SINGH KACHHAWAHA A.Y. 2024-2025 PAN : ABWPK6103F Code
:74A,Group Code :771A
2 AXIS BANK LIMITED 8312
3 HDFC BANK LIMITED 3175
4 JILA SAHAKARI KENDRIYA BANK MARYADIT BILASPUR 724
TOTAL 25848
Details of T.D.S. on Non-Salary(26 AS Import Date:24 Jul 2024)
S.No Name of the Deductor Tax deduction A/C No. Total Tax deducted Amount out of (4) Section
of the deductor claimed for this year
1 NAVA RAIPUR ATAL NAGAR VIKAS JBPC00628F 1680 1680 194JB
PRADHIKARAN
2 DISTRICT PROJECT OFFICE JANJGIR JBPD05404A 4000 4000 194JB
CHAMPA SAMAGRA SHI
3 MUNICIPAL CORPORATION BILASPUR JBPM03458A 2500 2500 194JB
4 MUNICIPAL CORPORATION BILASPUR JBPM03458A 2500 2500 194JB
5 MUNICIPAL CORPORATION BILASPUR JBPM03458A 1000 1000 194JB
6 MUNICIPAL CORPORATION BILASPUR JBPM03458A 1000 1000 194JB
7 MUNICIPAL CORPORATION BILASPUR JBPM03458A 4000 4000 194JB
8 MUNICIPAL CORPORATION BILASPUR JBPM03458A 1500 1500 194JB
9 MUNICIPAL CORPORATION JBPM04247F 1000 1000 194JB
10 MUNICIPAL CORPORATION JBPM04247F 1000 1000 194JB
11 MUNICIPAL CORPORATION JBPM04247F 1000 1000 194JB
12 MUNICIPAL CORPORATION JBPM04247F 1000 1000 194JB
13 MUNICIPAL CORPORATION DURG JBPM05773F 1000 1000 194JB
14 REGIONAL PROVIDENT FUND JBPR01103E 13296 13296 194JB
COMMISSIONER
TOTAL 36476
Head wise Summary on Income and TDS thereon
Head Section Amount As per Location of Income for TDS
Paid/Credited As Computation Comparison
per 26AS
194JB 364755 36476
Total 364755 36476
Details of Taxpayer Information Summary (TIS)
S.NO INFORMATION CATEGORY DERIVED As Per Computation Difference
. VALUE(Rs.)
1 Business receipts 324755 No account case gross
receipts business
/profession
Total Gross 3137152
Receipts/Turnover
(44ADA)
3137152 -2812397
2 Interest from savings bank 25848 Interest from saving bank 25848 NIL
a/c
Rent received - Rent Receivable 84000 84000
The Return of Income and computation of tax along with all the relevent statement and documents are
prepared strictly as per the documents and information supplied by me and instruction given by me. I
hereby declare it as true and correct. I know and understand the relevent law in this respect.
Signature
(ASHUTOSH SINGH KACHHAWAHA)
Date-29.07.2024
CompuTax : 74A [ASHUTOSH SINGH KACHHAWAHA],Group Code :771A
Page 4
NAME OF ASSESSEE : ASHUTOSH SINGH KACHHAWAHA A.Y. 2024-2025 PAN : ABWPK6103F Code
:74A,Group Code :771A
Page 5
