Indian Passport for New Born Baby or Minor – Photo, ECNR, Education – FAQs

We have written an article in the past with on Process to apply for passport for a minor or new born baby in India. There are many questions asked by users that one would encounter during application process, thought of putting them as FAQs for everyone’s benefit.

Do you need to take appointment online for new born baby or minor ? Can I do a direct walk-in to any PSK in India ? 
This totally varies by the passport office. Some Passport Seva Kendras ( PSKs) allow direct walk-ins, some do not. You need to check with the specific passport office for the details. I have taken appointment to avoid issues. While some have had luck with walk-in, some had bad experiences without having appointment. I highly recommend everyone of you take appointment to avoid any last minute issues. It is better to have the appointment, than face issues at the PSK.

 Do you need to physically take new born baby or take minor child to the Passport office for the appointment of passport ?
Yes, you will need to carry the baby or take your child to the passport office. They take fingerprints, even for new born they try to take.

 Do you need to carry passport photo for the new born baby or small baby ? 
Yes, you need to carry a passport photo for baby or small child. It has to be in white background. If you read your Passport appointment letter, it will clearly tell, if you need to carry the passport photo.

What should you select for education online for minor/ baby during passport application ?
You should select “5th Pass or Less”, if the baby is new born or studying and under 5th standard. If more education, you can select the same class they are in.  Also, if you are using the PDF form or online as well, the ECNR status will be set to ‘No’, you will need to change that to ‘Yes’

Does minor or new born baby fall under ECNR or ECR ?
All minors under 18 years of age fall under ECNR (Emigration Check NOT required ). During application process, if the system auto fills the status as ‘NO’ for the question “Are you eligible for Non-ECR category?”, then you need to change to ‘ YES’

Do both parents need to be there at Passport Office during appointment ? 
Yes, both parents are expected to be there at the PSK during submission of the passport application for your baby/ minor. If not, you will need have the right documentation for the same ( see below)

My spouse  ( wife or husband) is abroad, can I apply for passport for my new born baby myself ?
Yes, you can. But, you will need to get the affidavit signed by your spouse in front of the consulate officer at nearest Indian Embassy / High Commission in the abroad / foreign country and get that affidavit attested by them. For example, check  Indian Consulate Chicago Affidavit,  Child Passport Affidavit Singapore .   You need to carry the actual original signed and attested affidavit with you, when you visit PSK.  Also, you need to carry the original Annexure D signed by your spouse and then add your signature on it.

Can Guardian Apply for Passport, if Parents are not available in India for passport issuance or extensions for Minors ?
Yes, it is possible. But, you will need to get the above mentioned attested and signed affidavit for Indian child passport from their parents and as they need to visit nearest Indian embassy ( similar to above ) and also Annexure D signed by both of them.

Source by:- redbus2us

Income tax on mind? 10 incomes you need not pay any tax on

It is believed that death and taxes can’t be avoided in life. There is also a common perception that only income falling under the basic exemption limit (ie, Rs 2,50,000 for individuals of less than 60 years) is tax free. However, very few people know that apart from this basic exemption limit, taxpayers also get tax benefits on certain incomes. Yes, you heard it right! The incomes which are tax-free are governed by the Section 10 of the Income Tax Act — some of which are wholly exempt, while some are partly exempt.

Here we are taking a look at 10 incomes which are tax free, wholly or partly:

1. Income from Gratuity:

As per section 10(10) of the Income Tax Act, if an employee of the Central Government, State Government or local authority, on death or retirement, receives gratuity, then it is fully exempt from tax. However, in case of a private sector employee, gratuity received from one’s employer is exempt from tax up to a maximum of Rs 10 lakh, subject to conditions specified under the Income Tax Act. Good news is that the government is going to enhance the ceiling of tax-free gratuity to Rs 20 lakh from Rs 10 lakh soon, and Lok Sabha has already passed the related bill.

2. Amount received under Voluntary Retirement:

As per Section 10(10C) of the Income Tax Act, if a person receives any compensation at the time of voluntary retirement or termination of his service, then such amount shall be exempt from tax, but subject to the limit of Rs 5,00,000. The compensation amount, which is received under this scheme, is determined in accordance with guidelines prescribed under Rule 2BA of Income-Tax Rules, 1962.

“Unlike gratuity, which is exempt for government employees without any limit, the voluntary retirement scheme is taxable for the government employees over and above Rs 5,00,000. One thing to be kept in mind is that this exemption can be availed only once in a lifetime i.e. once allowed for any assessment year, then no exemption shall be allowed for any other assessment year,” says CA Abhishek Soni, Founder, tax2win.in.

Further, where any relief u/s 89 has been availed of in respect of the amount received under the voluntary retirement scheme, no exemption under Section 10(10C) shall be allowed in that relation. In other words, an individual can claim either exemption under Section 10(10C) or relief u/s 89, but not both together.

3. Allowance for foreign services:

As per Section 10(7) of the Income Tax Act, if an Indian resident renders services outside the country and receives any perquisites outside the country, then it is tax free. This section specifically exempts the allowances for government servants which they might receive when working outside India.

4. Dividend income from shares & equity-oriented mutual funds:

As per section 10 (34) of the Income Tax Act, any dividend received from investing in the shares of an Indian company is not liable to tax up to Rs 10 lakh. The reason for the same is that the I-T department has already received tax from the company on that income. Likewise, dividend income from an equity-oriented mutual fund is also exempt from tax.

5. Agricultural Income:

India is primarily an agrarian economy. So, as per Section 10 (1) of Income Tax Act, agriculture income in terms of rent or from any agriculture produce is exempt from tax. The objective of this move is to encourage the agricultural sector. However, “agricultural income exceeding Rs 5,000 will have to be added to one’s total income for the determination of the income-tax slab of the individual. Further, any capital gain on the sale of an agricultural land in a rural area is not chargeable to tax as per section 2(14) of the Income Tax Act. Additionally, as per section 10(37) of the Act, compulsory acquisition of agricultural land is exempt from tax,” says Soni.

6. Pension received by certain awardee:

As per section 10(18) of the I-T Act, income received by an individual or any member of his family by the way of pension or family pension is exempt from tax if such individual has been in service of the Central/state government and has been awarded Param Vir Chakra or Maha Vir Chakra or Vir Chakra or any such other gallantry award.

7. Share from a partnership firm:

As per Section 10(2A), for a partner in a partnership firm the share of his income from the total income of the firm is completely exempt from income tax. In simple words, you will not have to pay any tax on your share of profits from a partnership firm.

“For this purpose, the partner and the firm are separately assessed and tax is levied on the income of the firm as a whole keeping the partner out of the purview of tax in respect of his share only. However, interest income, remuneration etc are taxable for partners as per the provisions of the Income Tax Law,” says CA Vertika Kedia, Co-Founder, Tax2win.in.

8. Receipts from Hindu Undivided Family:

As per Section 10(2) of the Income Tax Act, if you are a member of a Hindu Undivided Family (HUF) and receive or inherit any money then it is exempted from income tax. The provisions state that if any amount is received out of family income or out of impartible estate by the member of such HUF, then it is exempt from tax.

9. Interest received from government notified bonds:

The government issues some specified bonds to raise money for infrastructure projects. As per section 10(15) of the Income Tax Act, the income that you earn from such bonds is exempt from tax. Further, unlike interest that you will receive on these bonds, the gains made by selling these bonds before maturity is taxable as capital gains.

10. Life insurance receipts on maturity:

If you receive any amount under a life insurance policy specified under section 10(10D) of the Act, then it is exempt from tax. However, the premium paid should not exceed the prescribed limits in respect of actual capital sum assured. The limit is as under:

“For policies issued until March 2012, the premium can’t exceed 20 per cent of the actual sum assured and for policies issued on or after April 1, 2012, the premium can’t exceed 10 per cent of the actual sum assured. If the amount received during the financial year is more than Rs 1 lakh and the premium exceeds the above limits, then tax deducted at source (TDS) at the rate of 1 per cent will also be applicable,” informs CA Kamal Murarka, Head-Tax Research Team, Tax2win.in.

Source by:- financialexpress

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