Thank you sir,

For your kind reply..

Regards

Vijaykumar

On Fri, Apr 3, 2009 at 9:52 AM, CA Y Kondal Reddy <[email protected]>wrote:

> Dear Mr.Vijay Kumar,
>
> There are  specific ad hoc deductions are available under income tax act
> for LIC agents.
>
> If the commission income is less than Rs. 60, 000/- and it constitutes FYC
> and RC, 50% of FY commission and 15% of renewal commision shall be allowed
> as deduction. Where no break up available, ad hoc 33.33% shall be allowed as
> deduction and balance shall be considered as Taxable income and normal rate
> of tax shall be applied.
>
> and all above deductions are subject to maximum of  Rs.20,000/-
>
> If the the commission income exceeds Rs.60,000/- normal business expenses
> incurred shall be allowed as deduction and balance will be taxable.
>
> Please refer circular No.594/15.05.1991 and 648/30.051993 and
> 677/28.01.1994 and CBDT guidelines.
> Regards,
>
> CA YKondal Reddy
>
>   On Thu, Apr 2, 2009 at 10:35 PM, Vijay Kumar <[email protected]>wrote:
>
>>   Hi All,
>>
>> An Insurance agents gets a commission for selling the insurance product
>> and earns a income of Rs. 150000, so what will be the tax rate applied on
>> such cases.
>>
>> The insurance agent also owns a proprietory ship firm and also is an
>> salaried employee in a Pvt Ltd Firm.
>>
>>
>> Best Regards
>>
>>
>>
>> Vijaykumar
>>
>> Accounts Associate
>>
>> *Integration **Infotech **India Pvt Ltd.*
>>
>> Tell: 020-4018-7000
>>
>> Fax: 020-4018-7010
>>
>> Email: [email protected]
>>
>> Visit us: www.i3intl.com
>> >>
>>

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