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Tax deducations for bills

20 December 2015

Require to know how to claim Tax deductions for Telephone Bills in Individual ITR? And also the section to fill for claiming this Tax Deduction?

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5 Replies

CA Prateek Garg (CA in Practice) (1444 Points)
Replied 21 December 2015

You can claim deduction for telephones bills only out of

1.) Business income - Only if that telephone is used for the purpose of that business.

2.) Income of other Source - Only if telephone is used in earning that income.

No deduction, Telephone or any other, shall be allowed from salary income.

Wae Jing Lonthaw (Others) (341 Points)
Replied 21 December 2015

What section in ITR form to use for claiming the deduction?

Abhishek Satam (financial execetive ) (86 Points)
Replied 21 December 2015

Kindly let us know your source of income...

Wae Jing Lonthaw (Others) (341 Points)
Replied 22 December 2015

Require to claim deduction for Telephone bill and which section to use? Require not to tell the source, just tell me the section to use for claiming deduction for this..

Stranger (.) (5526 Points)
Replied 22 December 2015

If by "Individual ITR", you mean to say a proprietorship firm then telephone expenses can be claimed u/s-37(1) under the head "Profits & Gains from Business or Profession" OR it can be claimed u/s-57(iii) under the head "Income from Other Sources", PROVIDED all the conditions specified under the said sections is satisfied.

If by "Individual ITR", you mean a salaried person having "Income from other Soures", it can be claimed u/s-57(iii) under the head "Income from Other Sources", PROVIDED all the conditions specified under the said section is satisfied.

But there is no provision under the Income Tax Act, 1961 to claim deduction on account of telephone expenses in case of an "individual" not having income u/h "PGBP" or "Other Sources"..

Hope ur doubt is cleared now...