Installing Linux Mint 5 LTS into a Pen-Drive

Posted by Rakesh under Linux /GNU, Nxt

Linux Mint 5LTS codename “Elyssa” is a very convenient way to carry your Linux distro with you easily — just install it into a Pen-Drive.

Another advantage of a USB Pen-Drive Linux Mint is that it loads and runs ways faster than running from a LiveCD/DVD media.

Requirements and recipe:

1. 1 GB or larger USB Pendrive (rec. 2 GB or larger), formatted as FAT32

2. LinuxMint installer file LinuxMint-5-r1.iso residing on disk

3. UNetbootin http://unetbootin.sourceforge.net/ (download from here)

Note that Unetbootin isn’t available through Debian Lenny repos

After downloading unetbootin-linux-408,
open a terminal and become root

then copy it to /usr/bin

For me…

root:~# cp /home//Downloads/unetbootin-linux-408 /usr/bin/

If you get the error message ‘Permission denied’ while trying to run ‘unetbootin-linux-408′ like as mentioned below:

debian:~# unetbootin-linux-408
-su: /usr/bin/unetbootin-linux-408: Permission denied

It means you need to give executable permission to ‘unetbootin-linux-408′. So to make the file executable (chmod 755), type following command on your terminal (root)

root:~# chmod 755 /usr/bin/unetbootin-linux-408

Now exit the root login

root:~# exit
logout

Now run unetbootin-linux-408 from commandline

rakesh@debian:~$ unetbootin-linux-408

4. Insert you’re USB Pendrive

5. Start the UNetbootin (you will be prompted for your password)

6. Specify CD image (ISO) file to load LinuxMint-5-r1.iso (or download latest version of LinuxMint 8.0 Helena )

Once downloading is complete, it will be started extracting …

then installing…

Once installing is complete…

7. Reboot PC and select you’re USB Pendrive as first boot device (BIOS)

8. Select “Default” your newly installed Linux Mint to run

It is really that easy!

Enjoy LinuxMint on the USB Pendrive!

BlackBerry SSH: Connect to the remote Linux Server using MidpSSH on BlackBerry Curve 8520

Posted by Rakesh under Howto, Linux /GNU, Nxt, Smartphone

First time, when I installed the midpSSH client and configured it on my BlackBerry Curve 8520 and tried to connect to the remote Linux server, it was giving an error message “Writer: could not open tunnel – failed”. Later, I checked it in detail in order to replicate and resolve the problem and I found the port 22 is not opened on EDGE enabled BlackBerry smartphone with BlackBerry Internet service by Airtel (as we know that the firewall only permits access to the SSH Server via port 22). When I came to know that SSH works on GPRS enabled phone — it gave me a clue that the port 22 must be opened on GPRS enabled phone. So I asked my BlackBerry service provider – Airtel India support guys to activate the GPRS service on my phone and as it got enabled and tried to connect the remote Linux Server using midpSSH, it started working on my BlackBerry smartphone – WOW .

For Linux developer guys, it is essential that you connect to the remote Linux server from anywhere. I found having a SSH client on my BlackBerry 8520 smartphone is very convenient for a quick status check and troubleshooting.
MidpSSH is a SSH and Telnet client for mobile device [It's open source software - so you can modify it too as per your requirement.]

Here’s step-by-step guide on how to connect to a Linux server from BlackBerry 8520 phone using MidpSSH software.

1. Download MidpSSH on BlackBerry Phone

From the blackberry browser, go to http://www.xk72.com/wap and click on ‘Latest Development Release (v1.7.3)’. This will display several download options for blackberry phone. Select the BlackBerry Build OS 4.x.

* SSH1 Build * SSH2 Lite Build MIDIP 2.0 MIDIP 1.0 * SSH1 Lite Build * BlackBerry Build OS3.x OS 4.x * BlackBerry Enterprise Only build * No Obfuscation Build

When you select download, you may get a warning message — “The application does not contain a signature. It might not be from a trusted source. Do you want to proceed?”. Select ‘Yes’. This will start the download automatically as shown below.

2. Install MidpSSH on BlackBerry Phone

After download, it will automatically install the application and give you the following installation successful message. Click on ‘OK’, which will display the MidpSSH icon on the blackberry home screen as shown below.

3. Create a new SSH Client session and connect to Linux Server from your BlackBerry Phone

Create a SSH client connection by giving the ip-address of the Linux server you would like to connect to from your blackberry phone as shown in the Fig below.

* Alias – Enter the connection name. * Host – Enter the ip-address of the server. * Type: SSH, Telnet. Select SSH. * Authentication: For SSH Connection Only. Optional. Leave this empty. * Username: Enter the linux user name. * Password: Enter the linux account password. * Connection Type: Default, TCP/IP, BES, WiFi. Select Default.

For example:

Alias: Dev DB Host: 208.67.222.222 Type: SSH Authentication: Username:blackberry Password:******** Connection Type: Default

Once the session is created, select the session using the trackball, which will give the option to connect, for me SSH Client session ‘Dev DB’, you need to go to the ‘Dev DB’ client session and right click on ‘Dev DB’ and select ‘Connect’ to connect to the remote Linux server . This will prompt the message — “The application MidpSSH has attempted to access a low-level network connection. Would you like to allow this?.” Select “Yes” for this message, which will connect to the remote Linux server.

Note: As we know, the firewall only permits access to the SSH Server via port 22. If even you have Rs. 899 unlimited Airtel BlackBerry Internet service plan on your BlackBerry phone, you can’t connect to Linux Server from your BlackBerry Phone – it gives an error message “Writer: could not open tunnel – failed”. Because, by default for Airtel users with using EDGE (enabled) BlackBerry smartphone, port 22 is not opened (first, I tested it on BlackBerry Curve 8520 locked phone with Airtel).

You must need to enable GPRS service on your BlackBerry phone if you want to use SSH on your smartphone. So as the GPRS service is enabled on your phone, the SSH will work and you would be able to connect to the remote Linux server.

Happy SSH on BlackBerry Curve 8520!!

Note that the default font size on the SSH client is very small. This makes the Linux prompt really tiny and practically not readable even with a 20/20 vision. The solution is simple — increase the font size.

Later, I had also tested the midpSSH on BlackBerry 9530 Storm Touch, Blackberry 9000 Bold and BlackBerry Curve 8900 (including BlackBerry Curve 8520) with Blackberry Internet service and GPRS enabled and it worked for me on these Blackberry smartphone models.

If you will have any problems related BlackBerry SSH — just let me know by posting your comment here.

How to Install Google Chrome browser (not Chromium) in Debian Linux

Posted by Rakesh under Howto, Linux /GNU, Nxt, Uncategorized

Google Chrome for Linux has arrived.

As we know, Google has already its open source version of its Chrome browser and it is called Chromium. But recently Google has updated its Google Chrome browser with a new beta release.

So here, it’s all about installing Google Chrome browser on Debian machine.

Installing Google Chrome browser (Chromium) on Debian Lenny or Ubuntu is easy. Let’s start now…

Imp. Note:

Command line configuration for APT

On an APT-based system (Debian, Ubuntu, etc.), you must download the key and then use apt to install it and refresh your package indexes.
For more information on Google’s package signing key, see the Signing Key page.

Run these commands as root from commandline:

rakesh@ debian:~# wget -q -O – https://dl-ssl.google.com/linux/linux_signing_key.pub | apt-key add -


rakesh@ debian:~# apt-get update

Recent versions of apt-get will automatically attempt to verify packages on download. If an appropriate key is not found or if the package is corrupted, you will get a message like the following:

WARNING: The following packages cannot be authenticated! packagename

Add the following rule to e.g. /etc/apt/sources.list, or if your distro has the /etc/apt/sources.list.d/ directory, add it to a file called google.list in that directory:

rakesh@ debian:~# gedit /etc/apt/sources.list

# Google software repository deb http://dl.google.com/linux/deb/ stable non-free main

then use apt as usual, e.g.

rakesh@ debian:~# sudo apt-get update

Run the following command from commandline as root to install Chrome browser (for me the current version of Chrome are: google-chrome-unstable and google-chrome-beta)

rakesh@ debian:~# sudo apt-get install google-chrome-unstable

OR

rakesh@ debian:~# sudo apt-get install google-chrome-beta

Done!

To open the browser, go to Applications -> Internet -> Google Chrome.

Enjoy Google Chrome in Linux ! …

Ixquick.com – Web search with total privacy!

Posted by Rakesh under FYI, Howto, Nxt

Ixquick is excited to announce the terrific new feature that takes private web search to a homely level – the Ixquick Proxy service. The proxy let’s you to do more internet anonymously, it actually let you to surf the web anonymously.

First, let’s take a look to the problem. With add proxy, your Ixquick search is private. When you click on the links, you leave the protection of the Ixquick when you go to directly someone else website, for you direct can be captured that’s the case, when you visit any websites whether you get through Ixquick or not. All websites can see and record your IP address, install cookies on your browser or potentially read the cookies put there by others.

This can elaborate your determine, your interest, your past surfing behavior, your general location and possibly your identities as well. But the Ixquick proxy allows you to surf the entire web with the same privacy you get on Ixquick search. Every time you do the Ixquick search the word proxy appears on your each result. When you want to view that result privately simply click on proxy. Ixquick will go around the website you want to see, retrieved its content, bring them back to you and show them in Ixquick privacy protected window.

Since you and your browser never interact directly with external websites they don’t know who is viewing your page so they can’t capture, record your data or even see you at all. Rather than see your IP address and your cookies they only see Ixquick’s.

Since you never make direct contact with their websites they can’t see your stored cookies on your browser either. The Ixquick proxy protects your privacy anywhere you go on the web. As long as you see the proxy frame around the website they can’t see you and you are protected at all times by Ixquick’s outstanding privacy policy. No IP address recorded, no identifying cookies used, no search or browsing activity stored. And Ixquick protection extends to some pages you click on the proxy pages too.

All the proxy protection is awesome you may not use it all the time, they can be a bit slower to load since ixquick has to retrieve the contents and redisplay them in a new frame. The proxy does not allow you to enter text into forms and for security reasons, it doesn’t load javascript. So certain features like buttons and animation may not work. When you want maximum privacy, the ixquick proxy is there for you.

Isn’t it a great proxy service by Ixquick – world’s most private search engine!

According to an announcement made by Dr. Katherine Albrecht, Head of US Media Relations Ixquick.com, you’ll be able to protect your privacy from Big Brother by using their Ixquick Proxy service.

Finally, today Ixquick has launched their proxy service!

Ref. http://www.youtube.com/ixquicksearch

e-filing of I-T returns

Posted by Rakesh under FYI, Life, Nxt, Uncategorized

It is not needed to be a Chartered Accountant or knowledge of accounts to file Income Tax Returns. One of the most important aspect of Income Tax is filing Income Tax return. Individuals with income exceeding the non-taxable income slab, filing of Income Tax Return for the full financial year is mandatory.

To cope up with the latest technology and changing world, the Income Tax Department of India has launched a convenient, hassle-free and fast online service for filing Tax returns known as E-filing through Internet. Most of the sites which provide these facilities also provide free tax filing, i.e. filing your tax returns online without any charges. It not only saves time but is also more convenient. Any individual failing to file return within the specified period is also allowed to file a late return. Moreover, free tax filing service is very handy as through it individuals can file their Income Tax Returns by sitting at home or from any place where Internet is available.

Income Tax Return Forms, also known as ITR ranges from ITR-1 to ITR-8. Each form covers different set of tax payers which include individuals and even the companies so that they can furnish all the informations with respect to the transaction that are posted via annual information returns (AIR). Large transactions like in real estate and mutual funds are reported to the income tax department by banks and several other authorities with the help of user’s permanent account number (PAN). The Income Tax return Forms are divided into several categories. ITR 1 to ITR 4 are for individuals, ITR 6 and ITR 7 are for companies and ITR 8 is for fringe Benefits. These ITR forms can be downloaded from the concerned websites which might be offering free tax filing. However, some sites also charge a nominal fees for filing the return.

One more important aspect of filing Income tax return is the recent innovation, income tax calculator . Basically, it is designed for the individuals who are paying the tax to the government. Since 2005, a more advanced form of calculating income tax has been introduced, which is known as True tax calculator. It produces 2 reports, one in computerized form and other in Saral form (form 2D). Individuals who have to pay the tax have to furnish the details of all the income earned, in it. The Saral form of the 2 reports is printed in the original format and is submitted with the Income tax Department.

Income tax return should be filed within the specified period to avoid any penalty. Also, defective returns should be rectified within 15 days from the date of such intimation. Individual should keep in mind to see the heads of Income and decide which type of assessee s/he is and then select the form accordingly. The individual should mention all its sources of income with income amount correctly and should submit the form to the Income tax department ors/ he can also submit the form online as the income tax department offers free tax filing on cyber world.

Salaried individuals these days can pay most bills online. But what about income tax returns? Salaried individuals and Hindu undivided families (HUFs) can file their tax returns online (also called e-filing).

As we are all aware that the CDBT has vide notification dated 15-05-2007 issued a new set of Forms to be filled in for the Assessment Year 2007-08 and it is effective from 15-05-2007.

Following is a small and simple guide to filling the forms.

Documents to keep ready

• Form No. 16 (received from the employer): This will help to know your income from

  salary and tax deducted by your employer from your

  salary income.
• Form No. 16A (received from all the payers who have deducted tax): You will first have to get this form collected from the parties who have deducted tax while making payment to you during

  the year. This includes banks and companies (with whom you have kept fixed deposits), parties to whom you have given loan, tenant to whom you have rented your property, et cetera.
• Balance Sheet and Profit and Loss Account
• Tax Audit Report, if any
• Working of FBT
• Certificate of MAT working (in case of Companies).
• Summary of all bank accounts operated during

  the year: This summary will give an idea about all the income earned during the year and investments and expenditure incurred. This assures that no part of income is left out and you do not miss out any eligible deductions.
• Summary of all other earnings including Interest on Fixed deposits, Dividends earned etc.
• Copies of all investments made to claim deductions viz LIC Premium Receipts, PPF Copy, Copies of other investments etc.
• Details of property owned during

  the year: If you have bought some property during

  the year, you will need details of rent received and receipts of municipal tax paid during

  the year. In addition to this, if you have taken this property through a loan, do carry the loan details and a copy of certificate of interest paid during

  the year.
• Sale & purchase bill / documents / contract note in respect of investments / assets sold during

  the year: You will also need purchase documents corresponding to the sales made during

  the year. In case of a large number of transactions, it is advisable that you prepare a statement of sale and corresponding purchase of these investments and arrive at the amount of profit or loss, before actually calculating your taxable income.
• Details of tax payments made during

  the year: This is required only if you have made advance tax payment during

  the year.

Which ITR Form is applicable to you? With the introduction of new

income tax return forms based on nature of income earned during

the year, one needs to know relevance of each return form and select the right form.For an individual, four forms have been introduced, the details of which are as under:

ITR – 1 Meant for Individuals, who have a) Income from

salary b) Interest income (taxable / exempt) c) Family pension d) Income from agricultural activities

In other words, this form is not applicable in the following situations:

a) Individual having any income (taxable / exempt) other than mentioned above b) Any brought forward loss of earlier years c) Any income of other person to be included d) Any person having Income / Loss from House Property

ITR – 2 Individuals / HUF not having any income on account of carrying out business / profession or on account of being a partner in a partnership firm. It includes individuals who have only Salary Income but want to claim Interest on Housing Loans

ITR – 3 Individuals / HUF who are partners in a partnership firm and does not carry out any other separate business / profession. In other words Individuals / HUFs who are Partners in a firm but who do not carry out any independent business of their own.

ITR – 4 Individuals / HUF who is carrying out business / profession under a proprietary concern.

ITR – 5

Firms / AOP / BOI (other than Trusts claiming exemption u/s 11) and this includes the Fringe Benefit Tax Return.

ITR – 6 Companies (other than Companies claiming exemption u/s 11) and this includes the Fringe Benefit Tax Return.

ITR – 7 Trusts and Companies claiming exemption u/s 11 and this includes the Fringe Benefit Tax Return.

ITR – 8 Return of Fringe Benefits

Acknowledgement Non E-filing Acknowledgement to be filled in case of filing in Physical Form

ITR – V Acknowledgement to be filled in case of Electronic filing without a Digital Signature

Last date for filing tax returns The last date for filing return of income for

the year ended March 31, 2007 for Individuals, Firms, Trusts, AOP, BOI, Co-operative Societies and Local Bodies (Other than those who are required to get their accounts audited) is July 31, 2007 and for Companies and others, it is October 31, 2007.

Consequences for not

filing tax return by the last date If individuals file their returns after the last date mentioned above, they will be charged a penal interest at the rate of 1% per month of delay on the taxes, if any remaining unpaid. However, if such a return is filed after March 31, 2008, apart from the penal interest, they will also be liable for a penalty of Rs 5,000.

How to file the tax return Today there are two options available to the individuals to file their return of income:

a)

Electronic filing;

b) Physical filing

It is mandatory for Companies and

Firms who are required to get their accounts audited under the Income Tax Act, 1961 to file their returns through

Electronic Filing only.

As a temporary relief to

firms, The CBDT has temporarily allowed them to file returns in Physical Format, till the Software is ready and subsequently they have to again file the Returns in Electronic Form.

The CBDT has initiated the Process of getting the Softwares for filing R eturns Online ready and they are expected to be ready by ( I dont know when they will be available).

Under

Electronic filing, the individual will have to follow the following procedure:

• Get the tax return in a valid XML format (through the Income Tax department site or other online tax

  preparation sites)
• Visit the Income Tax site http://www.incometaxindiaefiling.gov.in/
• Log on using the user-ID and password (username is usually the 10 digit PAN No.) Select the respective ITR form
• Upload the XML file generated
• Upon uploading, an acknowledgement will be generated.
• If the file is uploaded with a digital signature, then the process of filing return is completed.
• However if the file is uploaded without a digital signature, the individual will have to print form ITR-V and submit the same to the Income Tax department physically. The process of filing return will be completed only on physical filing of ITR-V.

For Physical filing, the individual will have to take a print out of the respective ITR form along with the Acknowledgment form and file it with the Income Tax Officer. Whether it is

electronic filing or physical filing, under the new procedure, individuals do not have to attach any documents or enclosures with

the return of income, except a Report on Transfer Pricing, which needs to be attached along with the acknowledgement.

Kindly go through the Instructions thoroughly before filing the forms and fill out the proper codes wherever applicable. Fill in all the coloumns and in case some coloumn is not applicable just mention N A or Nil.

It thus becomes very important to scrutinize the forms properly before submitting, so that one can ensure that no part of the form is left unfilled or not properly filled, which may lead to several consequences under the Income Tax Act, 1961.

In case of Individuals and HUF it is also important to fill in the details of transactions reported through Annual Information Report (If any) like

1. Cash deposits aggregating to ten lakh rupees or more in a year in any savings account maintained in a banking company to which the Banking Regulation Act, 1949 (10 of 1949), applied (including any bank or banking institution referred to in section 51 of that Act)
2. Payment made against bills raised in respect of a credit card aggregating to two lakh rupees or more in a year.
3. Payment made of an amount of two lakh rupees or more for purchase of units of Mutual Fund.
4. Payment made of an amount of five lakh rupees or more for acquiring bonds or debentures issued by a company or institution.
5. Payment made of an amount of one lakh rupees or more for acquiring shares issued by a company.
6. Purchase of any immovable property valued at thirty lakh rupees or more.
7. Sale of any immovable property valued at thirty lakh rupees or more.
8. Payment made of an amount of five lakh rupees or more in a year for investment in bonds issued by Reserve Bank of India.

Documents to preserve

Since the tax-payer is not required to submit any additional documents along with the return of income, the documents may be called at the later stage by the Income Tax Officer to check the correctness of the claim made. Hence, it is advised that the individual preserve all the documents required to substantiate the return of income filed. Some of the documents are enumerated below:

• Detailed calculation of taxable income and amount of tax payable / refundable.
• Balance Sheet and Profit and Loss (If any prepared)
• All Audited Accounts
• Audit Reports
• Tax Audit Reports
• MAT report under section 115JB Form No. 16 / 16A (original).
• Counterfoil of all the tax payments made during the year.
• FBT Challans.
• Computation of FBT
• Computation of Depreciation under Income Tax Act, 1961
• Copy of documents concerning sale of investments and properties.
• Copy of bank statements.
• Copy of proof for all the deductions and exemptions claimed in the return of income (viz. PPF Challans, LIC Premium Receipts, Mediclaim Receipts to name a few)

Common mistakes people make while filing tax returns

• The most common notion among salaried employees is that since tax has already been deducted from their salary, there is no need to file their income tax returns. This is not at all true or legal. Even though tax has been deducted and there is no further liability to pay tax, an employee has to compulsorily file his / her income tax return. Form No. 16 received from employer is not their income tax return.
• Employees do not include the interest that they receive on their savings bank account. The entire interest earned on your savings bank account is taxable.
• Omission of income received by a minor child. A minor child is not required to file a separate return of income. However, this income has to be included in the hands of either of the parents, although it might be a small amount of bank interest.

New IT Circular on filing Procedure of New Income Tax Return Form (ITR) for A.Y. 2009-10

• Form ITR-V is to be furnished within thirty days after the date of transmitting the data electronically. In case, Form ITR-V, is furnished after the above mentioned period, it will be deemed that the return in
  respect of which the Form ITR-V has been filed was never furnished and it shall be incumbent on the assessee to electronically re-transmit the data and follow it up by submitting the new Form ITR-V within thirty days.

• The assessee shall furnish the Form ITR-V to the Income-tax Department by mailing it to Income
  Tax Department CPC, Post Box No – 1, Electronic City Post Office, Bangalore – 560100, Karnataka within thirty days after the date of transmitting the data electronically.

• No Form ITR-V shall be received in any other office of the Income-tax Department or in any other manner.

• No disallowance of claim for pre-paid taxes shall be made by the Assessing Officer only on the ground that the TDS/TCS certificates and challans have not been furnished along with
  the return of income or Form ITR-V.

• The credit for any TDS or TCS claim will be allowed if the assessee quotes the relevant UTN for every TDS and TCS claim and the said UTN matches with the UTN in the database of the Income
  Tax Department.

• It is advisable, though not mandatory, to use a digital signature for electronically furnishing
  the return

• All returns filed electronically shall be processed, on priority basis, only at the Centralized Processing Centre of the Income-tax Department in Bangalore

NEW RETURN FORMS FOR ASSESSMENT YEAR 2009-10 MATTERS CONNECTED THERETO

CIRCULAR NO. 03 / 2009, DATED 21-5-2009

1. The Central Board of Direct Taxes have, vide notification S.O. No.866 (E) dated 27^th, March, notified the following new forms for Assessment Year 2009-10 :-

(i) ITR-1 return of income for individuals having income from salary/ pension/ family pension and not having any other income except income by way of interest chargeable to income-tax under the head Income from other sources;

(ii) ITR-2 return of income for Individuals and Hindu Undivided Families (HUFs) not having any income under

the head Profits or gains of business or profession;

(iii) ITR-3 return of income for Individuals and HUFs being partners in firms and not carrying out business or profession under any proprietorship;

(iv) ITR-4 return of income for individual and HUFs having proprietory business or profession;

(v) ITR-5 combined form for return of income and

fringe benefits for Firms/ Association of Persons / Body of Individuals;

(vi) ITR-6 combined form for return of income and

fringe benefits for companies (other than companies claiming exemption under section 11;

(vii) ITR-7 combined form for return of income and fringe benefits for persons including companies required to furnish return under section 139(4A) or section 139(4B) or section 139(4C) or section 139(4D);

(viii) ITR-8 stand alone form for return of

fringe benefits for persons who are not required to furnish return of income but are required to furnish return of

fringe benefits.

The above return forms are available at http//www.incometaxindia.gov.in.

2. Rule 12 of the Income Tax Rules, 1962 (hereinafter referred to as the said rule) provides for the form and the manner in which the income tax return is required to be furnished.

3. Sub-rule (3) of the said rule provides that return of income/

fringe benefits can be furnished in any of the following manners:-

(i) furnishing

the return in a paper form;

(ii) furnishing

the return electronically under digital signature;

(iii) transmitting the data in

the return electronically and thereafter submitting the verification of

the return in Form ITR-V;

(iv) furnishing a bar-coded return in a paper form.

4. Sub-rule (5) of the said rule provides that

the return of income/

fringe benefits for assessment year 2008-09 or any earlier assessment years shall be furnished in the appropriate form as applicable in that assessment year.

5 In exercise of the powers conferred by section 139D of the Income Tax Act,1961 (hereinafter referred to as the Act), ( read with clause (eebb) of sub-section (2) of section 295 of the Act, sub-rule (3) of the said rule provides that-

(a) it shall be mandatory for the firms to whom provisions of section 44AB are applicable and for the companies (other than the companies claiming exemption under section 11) to furnish

the return of income/

fringe benefits electronically in the manner mentioned at (ii) or (iii) of paragraph 3;

(b)

the return of income/

fringe benefits in Form ITR-7 by charitable/ religious trusts, political parties and other non-profit is to be furnished in the paper form only; and

(c) all other taxpayers have the option to furnish

the return of income/

fringe benefits in any of the manner mentioned in paragraph 3.

6. In exercise of the powers conferred by section 139C of the Income Tax Act,1961 (hereinafter referred to as the Act), read with clause (eeba) of sub-section (2) of section 295 of the Act, sub-rule (2) of the said rule provides that the returns required to be furnished in above mentioned Forms (except in ITR-7) shall not be accompanied by any attachments/ annexures. Thus, taxpayers should not enclose with these return forms any statement showing the computation of income or tax, copies of balance-sheet, profit and loss account, TDS/ TCS certificates, proof of payment of advance tax or self-assessment tax. However, these documents shall have to be produced before the Assessing Officer on demand by him. The Chief Commissioners of Income-tax/ Commissioners of Income-tax must ensure that documents if any, annexed with these returns or Form ITR-V are detached at the time of receiving these returns/ ITR-V and are returned to the taxpayers immediately.

7. Following clarifications are also issued in

respect of certain issues arising from furnishing the returns in the above mentioned forms:

(i) An assessee should obtain the report of audit from an accountant under section 44AB of the Act on or before the due date of the furnishing of

the return and should fill out the relevant columns of

the return forms on the basis of such report. However, the report of audit should not be attached with

the return or furnished separately any time before or after the due date. The assessee should retain the report with himself. If called for by any income-tax authority during any proceeding under the Act, it shall be incumbent upon the assessee to furnish/produce the same in original. No penalty under section 271B shall be initiated or levied for not furnishing the tax audit report on or before the due date. However, if the

audit report has not been obtained before the due date, provisions of section 271B shall continue to be attracted.

(ii) These returns are not to be accompanied with any other document including any statutory form or report of audit (other than the report under section 92E), which is otherwise required to be furnished before the due date or along with

the return for making any claim. The provisions of the law shall be deemed to have been complied with in

respect of the requirement of the filing of the attachments or documents or reports along with

the return. No penalty shall be initiated/ levied for not furnishing such documents if such documents were otherwise obtained before the specified date, if any, provided in the statute. All these documents should be retained by the taxpayers. If called for by any income-tax authority during any proceeding under the Act, it shall be incumbent upon the assessee to furnish/produce the same, in original.

(iii) The report as required under section 92E of the Income-tax Act should not be furnished along with the return. However, it should be separately furnished before the date specified in rule 10E.

8. As stated in paragraph 5 above, it is mandatory for a company and a firm liable to audit under section 44AB of the Act to furnish the return electronically. However, electronic filing is optional for other categories of tax-payers. The e-Return has to be furnished at http://incometaxindiaefiling.gov.in. Further, it is advisable, though not mandatory, to use a digital signature for electronically furnishing the return. If the return is electronically furnished under a digital signature, the tax-payer is not required to furnish the Form ITR-V with the Income-tax Department as a follow up to the electronic transmitting of data in the return. Similarly, any return which is digitally signed by the assessee and filed with an E-Return Intermediary (ERI), who, in turn, submits the return to the Income Tax Department under his digital signature, will also be deemed to have been filed under a digital signature of the assessee and no Form ITR-V is required to be submitted. In such cases, the date of electronic transmission of the data in the return shall be the date of furnishing the return.

9. However, if the assessee does not use a digital signature for electronically transmitting the data, he is required to follow-up the electronic transmission of the data by submitting the Form ITR-V with the Income-tax Department as verification of the electronic filing of the return. In such a case, the date of transmitting the data electronically will be the date of furnishing the return if the Form ITR-V is furnished within thirty days after the date of transmitting the data electronically. In case, Form ITR-V, is furnished after the above mentioned period, it will be deemed that the return in respect of which the Form ITR-V has been filed was never furnished and it shall be incumbent on the assessee to electronically re-transmit the data and follow it up by submitting the new Form ITR-V within thirty days.

10. Since the Form ITR-V is bar-coded, assessee is advised not to fold the same and post it in A4 size envelope. The assessee shall furnish the Form ITR-V to the Income-tax Department by mailing it to Income Tax Department CPC, Post Box No – 1, Electronic City Post Office, Bangalore – 560100, Karnataka within thirty days after the date of transmitting the data electronically. The Post Box shall deliver all the Form ITR-V to the Centralized Processing Centre (CPC) of the Income-tax Department in Bangalore. Upon receipt of the Form ITR-V, the CPC shall send an e-mail acknowledging the receipt of Form ITR-V. The e-mail shall be sent in due course to the e-mail address furnished by the tax-payers in his return. No Form ITR-V shall be received in any other office of the Income-tax Department or in any other manner.

11. All returns filed electronically shall be processed, on priority basis, only at the Centralized Processing Centre of the Income-tax Department in Bangalore.

12. Since no documents are required to be furnished along with the return of income, the credit for Tax Deducted at Source (TDS), Tax Collected at Source (TCS), advance tax and self assessment tax (hereinafter collectively referred to as pre-paid taxes) shall be allowed on the basis of information relating to pre-paid taxes furnished in the relevant schedules of the return forms subject to matching with the information provided by the deductor, collector and the banks. Therefore, tax payers are advised to ensure that the information relating to pre-paid taxes is complete in all respect and correct. With a view to enabling the matching of information relating to pre-paid taxes furnished by the tax payers, the Income-tax Department has created a system of Unique Transaction Number (UTN) and Challan Identification Number (CIN). Assesses must ensure that the deductor and the collector have provided them with separate UTNs in respect of each TDS and TCS transaction. Similarly, they must also ensure that the UTN for every TDS and TCS claim in the return is correctly filled in. Similarly, they must ensure that they correctly fill in the CIN in respect of payments of advance tax and self-assessment tax. Further, no disallowance of claim for pre-paid taxes shall be made by the Assessing Officer only on the ground that the TDS/TCS certificates and challans have not been furnished along with the return of income or Form ITR-V.

13. The return of income in Form No. ITR-1 to Form No.ITR-8 for Assessment Year 2009-10 have been notified which require, amongst other, the quoting of the relevant UTN for every TDS or TCS claim made by the assessee. Therefore, the credit for any TDS or TCS claim will be allowed, amongst others, if the assessee quotes the relevant UTN for every TDS and TCS claim and the said UTN matches with the UTN in the database of the Income Tax Department. With a view to enabling the processing of returns relating to financial year 2007-08 (Assessment Year 2008-09) and enabling the assessee to receive the UTN for TDS and TCS transactions in the Financial Year 2008-09 (relevant for Assessment Year 2009-10), the following procedure will be followed: -

(a) National Securities Depository Limited (NSDL) shall assign an UTN for every TDS and TCS transaction record in Financial Year 2007-08 and 2008-09 reported in the quarterly returns received by it.

(b) NSDL will create a facility to e-mail the UTN file to the deductor if the e-mail address of the deductor is available with them. In addition, they will also create a facility for the deductor to download the UTN file.

(c) Upon receipt of the UTN, the deductor will inform the UTN to the deductee. In cases where the UTNs are available to the deductor before the issue of the TDS/TCS certificate to the deductee, the deductor will indicate the UTNs on the certificate. However, if the UTNs are not available to the deductor before the issue of TDS/TCS certificate, the deductor shall, subsequently, send a consolidated statement of all TDS/TCS transactions indicating the UTNs.

(d) NSDL will also create a facility to allow independent viewing of the UTNs by the deductee. As a result, even if the UTNs are not received by the deductee from the deductor, they can be directly obtained from the NSDL database and quoted while making claims of TDS and TCS in the return of income.

14. In the past, instances have come to the notice of the Board that in spite of specific directions contained in the Instructions for filling the return forms, the practice of accepting returns, along with annexures is still continuing. Tax-payers have in the past also complained that staff and officials in certain stations are refusing to accept returns which are not accompanied with annexures. These practices are against the expressed policy of the Government and are not in consonance with the legal provisions. Therefore, it is emphasized that Chief Commissioners of Income Tax must ensure strict compliance with the provisions of law. It may be reiterated that all annexures accompanying the income tax return forms should be detached and returned to the tax payers by the receiving official.

15. The contents of this circular are for strict compliance by all officers and staff of the Income Tax Department. Any violation by the officers and staff of Income Tax Department will be seriously viewed.

Income Tax slab For The Assessment year 2009-10

Income Slab	Tax Rate
Up to Rs.1,50,000 (Male) / Up to Rs 1,80, 000 (Female) / Up to 2,25, 000 (for resident individual of 65 years or above)	NIL
Rs. 1,50,001 to Rs. 3,00, 000 (Male)/ Rs 1,80,001 to Rs 3,00, 000 (Female)	10%
Rs. 3,00,001 to Rs. 5,00, 000	20%
Rs. 5,00,001 and above	30% *

* A surcharge of 10 per cent of the total tax liability is applicable where the total income exceeds Rs 10,00,000.

• Education cess is applicable @ 3 per cent on
  income tax, inclusive of surcharge if there is any..
• Agricultural
  income is exempt from income-tax.

You can compute income tax from here