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Income Tax For A Retired Person In India?

This is my first year of tax filing as a retired person. So need some clarifications.
(i) Is PF payment to be shown as salary and then deduction claimed? Is it deduction or exclusion?
(ii) Is Super annuation annuity from LIC be considered salary? (I had one annuity payment from my last employment where I retired voluntarily at the age of 50; Subsequently I took up another salaried job. I have been including the annuity as salary income all along. Last year I crossed 60 years of age and truly retired and have two annuities. In one website I read annuities are exempt.
(iii) Post retirement I have been doing some marketing for a commission from a US company to promote their product in India. I have business expenses, but have no formal company. Is the commission from this to be taken as Salary or other income? I have some associated business costs such as internet, telephone, car, petrol, office rent, electricity etc. So should I take commission minus these expenses and project resultant amount as net business income.
(iv) This business income is from a US source in dollars. Service was rendered for the source inIndia. Commission was paid in forex. Does the forex earning make this a service export and get any tax benefit?
Thank you in anticipation

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One Comment

  1. insolver
    Posted 2010/03/29 at 12:51 am | Permalink

    This is my first year of tax filing as a retired person. So need some clarifications.
    (i) Is PF payment to be shown as salary and then deduction claimed? Is it deduction or exclusion?
    (ii) Is Super annuation annuity from LIC be considered salary? (I had one annuity payment from my last employment where I retired voluntarily at the age of 50; Subsequently I took up another salaried job. I have been including the annuity as salary income all along. Last year I crossed 60 years of age and truly retired and have two annuities. In one website I read annuities are exempt.
    (iii) Post retirement I have been doing some marketing for a commission from a US company to promote their product in India. I have business expenses, but have no formal company. Is the commission from this to be taken as Salary or other income? I have some associated business costs such as internet, telephone, car, petrol, office rent, electricity etc. So should I take commission minus these expenses and project resultant amount as net business income.
    (iv) This business income is from a US source in dollars. Service was rendered for the source inIndia. Commission was paid in forex. Does the forex earning make this a service export and get any tax benefit?
    Thank you in anticipation

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