26 Income Tax Circular regarding Tax regime and Savings dated 19.08.2025 2025-Aug-19 160 KB

F.No. 18011(11)/16/2024-eoffice (E-8800) भारत सरकार/Government of India वा य और प रवार कयाण मंालय/Ministry of Health and Family Welfare वा य सेवा महािनदेशालय/Directorate General of Health Services क ीय औष ध मानक िनयंण संगठन/Central Drugs Standard Control Organisation(HQ)

FDA Bhawan, Kotla Road/ एफ.डी.ए.भवन, कोटला रोड, New Delhi-110002/नई िद(ी-110002, 19-08-2025 प रप/CIRCULAR

िवषय: - िव)ीय वष* 2025-26 के +लए आयकर क- गणना- के संबंध म।

Subject: - Calculation of Income Tax for the Financial Year 2025-26- Regarding.

सभी अ धका रय0/कमचा रय0 से अनुरोध है िक वे पीएफएमएस के आयकर िवकप म उपल5ध िनधा रत 6ोफामा* म िव)ीय वष* 2025-26 के +लए अपने आयकर क- गणना के +लए अहता 6ा7 करने वाली संभािवत आय और बचत का िववरण 6तुत कर और आगे क- 6ि8या के +लए डीडीओ को अ:ेिषत कर। धारा 80सी या आयकर आिद के िकसी अ;य खंड के तहत छूट/कटौती के +लए अहता 6ा7 िनवेश/जमा के +लए व-सAयािपत 6माण भी फॉम* 12 बीबी (6 त+लिप संलC) के साथ नकद अनुभाग, सीडीएससीओ (मुEयालय) को 30.09.2025 तक सकाराAमक Fप से 6तुत िकया जा सकता है।
All the officers/staff are requested to furnish the details of probable income and savings qualifying for calculation of their Income Tax for the Financial Year 2025-26 in the prescribed proforma available in the Income Tax option of PFMS and forward the same to DDO for further processing. The self- attested proof for investment/deposits qualifying for rebate/deduction under Section 80C or any other section of Income Tax etc. may also be furnished to Cash Section, CDSCO(HQ) along-with Form 12BB (copy enclosed) positively by 30.09.2025.

2.     जो लोग धारा 10 (13 ए) छूट के तहत आवास िकराया भ)ा 6ा7 कर रहे हG, उ;ह अव
   

ध के दौरान िकराए क- रसीद0 के साथ भूिम वामी के पैन काड* क- फोटोकॉपी जमा करनी होगी अ;यथा िकराए पर छूट पर िवचार नहH िकया जाएगा। Those who are availing Housing Rent Allowance under section 10(13A) Rebate are required to submit the Photocopy of PAN Card of Land Lord along with Rent Receipts during the period otherwise Rent Rebate will not be considered.

3 . जो लोग भुगतान िकए गए HBA मूलधन और भुगतान िकए गए HBA पर 5याज क- छूट का लाभ उठा रहे हG, उ;ह िव) वष* 2025-26 के +लए क5जे क- घोषणा और व-अ धकृत घर 6माण प के साथ बGक से अनं तम HBA 6माणप भी 6तुत करना आवKयक है। Those who are availing rebate of HBA principal paid & Interest on HBA paid are also required to submit the Provisional HBA Certificate from bank along with declaration of possession for the FY 2025-26 & self-occupied house certificate.

संलCक: उपरोLानुसार Enclosure: As above

(पवन कुमार) उप िनदेशक 6शासन(डMNस)

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No. Sections Particulars of Investments/Deduction Total Amount 1.

2

10(13A) Rent Paid (For FIRA exemption, employees should provide self-attested copy of rent agreement and rent receipts/Bank statement for all months i.e. from April 2025 to March 2026). Enclose photocopy of PAN of Landlord where Rent per month is above Rs. 8333/-

24(1)(b) Interest on Housing Loan up to Rs_2,00.000/- (Rs.3,00,000 for senior citizen)

3 80C Particular Investment Amount in Rs.

PPF/GPF

LIC (Certify that the policy/policies is/are paid by self only)

Sukanya deposit

GISINSC

Tuition Fee (other than reimbursed by office)

NPS (other than deducted by office)

Post office time deposits

Repayment of principal amount of housing loan/HBA

Any other allowed Investment if any, specify

Additional Deduction u/s. 80CCD(1B) (upto Rs. 50,000/-)

4. 80D Medical Insurance Premium, including premium for parents (Max. Limit Rs.25,000-. 1f self or parents are senior citizen then max limit of Rs. 50,000/-

5

80DD Maintenance / Treatment of Handicapped dependent or deposit for maintenance of Handicapped dependent who is person with disability (max. Rs.75,000/- for disability and Rs. 1,25,000/- for severe disability 80% and above).

6 80E Interest on a loan taken for higher education max: 8 years.(no limit).

7 80EEB Deduction for Interest on Loan taken to Buy Electrical Vehicle during 01.04.2025 to 31.03.2026 (Max Rs. 150,000/-)

8 80G Donation should be made only to specified Fund (Prime Minister's Relief Fund, Chief Minister's Relief Fund or Lt. Governor's Relief Fund). Rebate for any other donation should be claimed directly.

9 80U Physical Disability (max. Rs.75.000/- for disability and Rs.1.25.000/- for severe disability 80% or more) please attach certificate.

CENTRAL DRUGS STANDARD CONTROL ORGANIZATION (HQ) FDA BHAWAN, KOTLA ROAD, NEW DELHI Form no. 12BB (see rule 26C) Declaration Form for the F.Y. 2025-26 (A.Y. 2026-2027) Emp.ID: NAME:
DESIGNATION: DIVISION: PAN NO.:

Tax Calculation (please tick √ one option) Old Tax Regime New 'Tax Regime

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घोषणा/DECLARATION

म एतारा घोषणा करता हूं क पूव -पृ#/ऊपर दए गए 'ववरण सभी +कार से सह- और पूण ह । मुझे 'व2ीय वष 2025-26 (आकलन वष 2026-27) क> अपनी कर देयता क> गणना करते समय उिचत कर छूट क> अनुमित द- जा सकती है। I hereby declare that the particulars given on pre-page/above are correct and complete in all respect. I may be allowed appropriate tax rebate while calculating my tax liability of Financial Year 2025-26 (Assessment Year 2026-27).

पहले से क> गई या कए जाने वाली 'विभaन बचतc/िनवेशc के लाभc का दावा करने के िलए eव-सfया'पत दeतावेजी +माण 30 August, 2025 तक +eतुत कया जाएगा, iजसमj 'वफल होने पर घोषणा पl मj बताई गई बचत/िनवेश को रm करके मुझसे कर वसूला जा सकता है। The self-attested documentary proof for claiming the benefits of various savings / investments already made or likely to be made, will be submitted by 30th August, 2025 failing which the tax may be recovered from me by nullifying the savings / investments stated in declaration form.

म एतारा बताता है क ऊपर दखाया गया कटौती का दावा मेरे नाम पर है और य द यह संयुr खाते मj है तो यह घो'षत कया जाता है क अaय दावेदार अपने आईट-आर मj इसका दावा नह-ं करेगा। I hereby state that the claim of deduction shown above is in my name and if it is in joint account then it is declared herewith that the other claimant will not claim it in his/her ITR.

भुगतान के मामले मj' योगदान/िनवेश। जब भी मांगा जाएगा, म सfयापन के िलए मूल दeतावेज +eतुत कvंगा। In case of payment' contribution/ investments. I will produce the original document for verification, whenever it will be asked for.

घोषणा पl जमा करने क> अंितम ितिथ: 30th August, 2025 Last date of submission of Declaration Form: 30th August, 2025

नोट: कर (अeथायी) माच , 2026 तक उपरोr घोषणा के आधार पर काटा जाएगा। September' 2025 से, लागू दरc के अनुसार कर काटा जाएगा, य द eव-सfया'पत दeतावेजी +माण के साथ समिथ त बचत का 'ववरण 30th August, 2025 तक +eतुत नह-ं कया जाता है। Note: Tax (tentative) will be deducted on the basis of above declaration up to March, 2025. From September, 2025 onward, tax will be deducted as per applicable rates, if details of savings supported with self- attested documentary proof are not submitted by 30th August, 2025.

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