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CA Umesh Sharma

CA Umesh SharmaArjuna (Fictional Character): Krishna, in last week Income Tax Department has issued forms for filling Income Tax Return for Financial Year 2014-15. Which are these Forms? What are the important things that must be considered by a common man while filling an Income Tax Return? Also explain the changes made in those Returns compared to previous year?

Krishna (Fictional Character): Arjuna, Income Tax Department has issued forms of income tax return on the basis of income and type of Assesses. Income Tax Department is trying to simplify the forms of income tax return. Every year income tax department issues ITR Forms for previous year. Due to delay in issuing forms this year due date for filling income tax return has been extended from 31st July to 31st August. It is necessary to know which form is required to be filed by the taxpayer and details required to be given in the form. Further taxpayer should know the changes that took place in the forms such as from this year details of agriculture income and expenditure is also required to be given.

Arjuna: Krishna, in which form of taxpayer should file Income Tax Return?

Krishna: Arjuna, Income Tax Department has made ITR forms on the basis of Income of Taxpayer and Type of Taxpayer. Taxpayer should file Return on that basis. Following are the Types of income tax return forms:

1)      ITR 1: ITR 1 is applicable to Individual taxpayers having Income from Salary, Income from one House Property and Income from other sources like Bank Interest.

2)      ITR 2A: From this year Income Tax Department has issued this new form.  ITR 2A is applicable to Individual or HUF’s having income from Salary and Income from one or more House Property. Those taxpayers not having Income from Capital Gains and not having assets in foreign country can file this form.

3)       ITR 2: ITR 2 is applicable to Individual or HUF’s not having Income from Business and Profession. It means taxpayers having Income from Salary, House Property, and Capital Gains and income from other source can file this type of form.

4)      ITR 3: ITR 3 is required to be filed by Individual and HUF being Partners in Partnership firm and are not having income from Business or Profession.

5)      ITR 4: taxpayers having Income from Business or Profession are required to file ITR 4. Details of income from all sources can be given in this form.

6)      ITR 4S: Small businessmen can file ITR 4S by showing Income on Presumptive Basis.

7)      ITR 5: This form is required to be filed by Partnership firms, Association of Persons and LLP.

8)      ITR 6: ITR 6 is required to be filed by Company Taxpayers.

9)      ITR 7: taxpayers registered under section 139 (4 A) to (4 D) i.e. organizations, Charitable Trusts, societies, etc. are required to file ITR 7.

Arjuna: Krishna, in this Year which changes are made in Income Tax Return?

Krishna: Arjuna, importantly, following changes are made in Income Tax Return forms:

1)      Taxpayers are required to provide details of all the Saving and Current Bank   (other than Dormant Account) that means IFSC Code of Bank, Name of Bank, Bank Account Number, Type of Bank Account etc.

2)      If taxpayer is having Aadhar Card number then it is required to be mentioned.

3)      If taxpayer is having Passport number then it is required to be mentioned.

4)      Details of Agriculture Income and Expenditure will have to be given separately. Details of Unabsorbed loss of 8 years from Agriculture are also required to be mention.

Arjuna: Krishna, What due care taxpayer should take while filling Income Tax Return more importantly in case of Agriculture income?

Tea PlantationKrishna: Arjuna, taxpayer should consider following things while filling Income Tax Return. Record of all Agriculture Income and Expenditure is required to be maintained. That means details are required to be given by preparing Trading and Profit and Loss account like businesses and details of unabsorbed loss of 8 years from agriculture will also have to be given e.g. previously if net agricultural income is Rs. 60,000/- then it was mentioned. Now in new form Gross income from agriculture Rs. 1,00,000/- less Expenditure Rs. 40,000/- and net income Rs. 60,000/- will have to be mentioned. Further all evidences of agricultural income and expenditure is required to be maintained. Agriculture income is used for calculation of tax, even though it is tax free. Further Computer Assisted Scrutiny System also select cases for scrutiny on the basis of Agricultural income declared above Rs. 10 Lakhs. Thus now Taxpayers having agriculture income needs to show more details, further ratio of expenses with respect to type of Crop, Land, etc needs to be properly maintained. Also Following things are to be followed while filing Income Tax Return:

1)      Taxpayer should verify Form 26AS that means TDS, TCS, Advance Tax credits.

2)      All bank accounts should be reconciled.

3)      Taxpayer should consider all Income earned and should provide Information of all assets held in the return.

4)      Taxpayer should maintain details of all the investments made and deduction taken u/s 80 of Income Tax Act.

Arjuna: Krishna, What Taxpayer should learn from this?

Krishna: Arjuna, Every Year Government is making changes in the income tax return to get financial information of the taxpayer. So, Income Tax Department gets all the information without any delay. So, now taxpayer should keep his all details up to date and should file Income Tax return before due date. Assessee having agricultural income needs to take special care now otherwise further inquiry may be initiated against him if accurate and justified details of agricultural income, expenses and losses, etc. not disclosed. Earlier net agricultural income details where required to be disclosed, now more details of asked for, hence take care of fallouts.

www.karneeti.com

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1. Central Council Member of ICAI. 2. Vice-Chairman of WIRC of ICAI for the period 2015-2021. 3. Youngest Chairman of Aurangabad Branch of WIRC of ICAI in 2002. 4. Author of Popular Tax articles series based on Krishna and Arjuna conversation i.e “KARNEETI” published in Lokmat on every View Full Profile

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35 Comments

  1. Ian Berridge says:

    We are certified & verified Financial Instrument providers of Lease & purchase instruments. We Lease BG/SBLC @ 4+2% and purchase @ 32+2%.

    Kindly contact us for our procedures and be sure that we would surely achieve success

    For further inquiry contact: BERRIDGE, Ian

    Email: [email protected]

  2. Roche Brown says:

    GENUINE BANK GUARANTEE(BG) LETTER OF CREDIT(LC) BUSINESS LOAN AND STANDBY LETTER OF CREDIT (SBLC)

    AT THE BEST RATES AVAILABLE

    We offer certified and verifiable bank instruments via Swift Transmission from a genuine provider capable of taking up time bound transactions.

    FOR LEASING OF BG/SBLC

    MINIMUM FACE VALUE OF BG/SBLC = EUR/USD 1M-10B

    LEASING FEE = 4%+2%

    FOR PURCHASE OF FRESH CUT BG/SBLC

    PRICE = 32%+2%

    MINIMUM FACE VALUE OF BG/SBLC = EUR/USD 1M-10B

    MONETIZATION LTV 80%

    Our BG/SBLC Financing can help you get your project funded, loan financing by providing you with yearly. we ready to close leasing with any interested client in few banking days

    Email : [email protected]

  3. Samri nazeer says:

    We have direct and efficient providers of Bank Guarantee (BG’s), Insurance Guarantees,Confirmable Bank Drafts, Standby Letters of Credit (SBLC) medium term note (MTN) and Third Party Guarantees. which are specifically for sell/lease at leasing price of 4+2% /32+2% for selling price.
    If you are a potential Investor or principal looking to raise capital, we will be happy to answer any questions that you have about this opportunity and to provide you with details regarding these services.

    Our BG/SBLC Financing can help you get your project funded, by providing you with yearly renewable leased bank instruments. We work directly with the providers of these instruments.

    DESCRIPTION OF INSTRUMENTS:

    1. Instrument: Bank Guarantee (BG) or Standby Letter of Credit (SBLC)
    2. Total Face Value: Euro/USD 100,000.00 – Euro/USD 50,000,000,000.00
    3. Issuing Bank: HSBC Bank London, Barclays Bank London, Deutsche Bank AG Frankfurt etc.
    4. Age: One Year and One Day (With the option of Rolls and Extension)
    5. Leasing Fee: 4% + 2% [negociable]
    6. Delivery: Bank to Bank Swift MT799 and/or MT760
    7. Payment: MT103
    8. Hard Copy: By Bank Bonded Courier within 7 banking days after delivery of Swift.  

    Contact: Name: SAMRI NAZEER

    Email: [email protected]  
    Skype:[email protected]

  4. Jack Vangi says:

    GENUINE BANK GUARANTEE (BG) AND STANDBY LETTER OF CREDIT (SBLC) FOR BUY/LEASE
    AT THE BEST RATES AVAILABLE

    We offer certified and verifiable bank instruments via Swift Transmission from a genuine provider capable
    of taking up time bound transactions.

    FOR LEASING OF BG/SBLC
    MINIMUM FACE VALUE OF BG/SBLC = EUR/USD 1M
    LEASING FEE = 4%+1%

    FOR PURCHASE OF FRESH CUT BG/SBLC
    PRICE = 32%+1%
    MINIMUM FACE VALUE OF BG/SBLC = EUR/USD 1M

    Our BG/SBLC Financing can help you get your project funded, loan financing by providing you with yearly
    renewable leased bank instruments. We work directly with issuing bank lease providers, this Instrument can be monetized on your behalf for 100% funding: For further details contact us with the below information.

    Contact Name: Jack Vangil

    Email: [email protected]

    skype : live:.cid.302e43eafced8e95

  5. John Tim says:

    We have a direct genuine provider for BG/SBLC specifically for lease, at leasing price of 4+2 of face value, Issuance by HSBC London/Hong Kong or any other AA rated Bank in Europe, Middle East or USA.

    Contact : Mr. DARREN C CHENG
    Email:[email protected]
    Skype ID: [email protected]

    Intermediaries/Consultants/Brokers are welcome to bring their clients and are 100% protected. In complete confidence, we will work together for the benefits of all parties involved.

    All inquires to Mr. Darren should include the following minimum information so I can quickly address your needs:

    Complete contact information:
    What exactly do you need?
    How long do you need it for?
    Are you a principal borrower or a broker?

    Contact me for more details.

    Whatsapp: +19733700521

  6. May Gary says:

    We are major/Direct providers of Fresh Cut BG, SBLC, POF, MTN, Bonds and CDs and this financial instruments are specifically for lease and sale.We are one of the leading Financial instrument providers with offices all over Europe. 
    We are major/Direct providers of Fresh Cut BG, SBLC, POF, MTN, Bonds and CDs and this financial instruments are specifically for lease and sale.We are one of the leading Financial instrument providers with offices all over Europe. 
    we always deliver on time and precision as Set forth in the agreement. You are at liberty to engage our leased facilities into trade programs, project financing, Credit line enhancement, Corporate Loans (Business Start-up Loans or Business Expansion Loans), Equipment Procurement Loans (Industrial Equipment, Air crafts, Ships, etc.) as well as other financial instruments issued from AAA Rated bank such as HSBC Bank Hong Kong, HSBC Bank London, Deutsche Bank AG Frankfurt, Barclays Bank , Standard Chartered Bank and others on lease at the lowest available rates depending on the face value of the instrument needed, Our Terms and Conditions are reasonable. 

    DESCRIPTION OF INSTRUMENTS: 
    1. Instrument: Bank Guarantee (BG)/SBLC (Appendix A) 
    2. Total Face Value: 10M MIN to 50B MAX USD or Euro 
    3. Issuing Bank: HSBC, Deutsche Bank Frankfurt, UBS or any Top 25 . 
    4. Age: One Year, One Day 
    5. Leasing Price: 4 1% 
    6. Sale Price: 32 2% 
    7. Delivery by SWIFT . 
    8. Payment: MT103-23 
    9. Hard Copy: Bonded Courier within 7 banking days 

    We are ready to close leasing with any interested client in few banking days, if interested do not hesitate to contact me direct. 

    Name:May Gary 
    Email:[email protected] 
    Skype::algecoglobalfinanceplc    
     

  7. findlay graham says:

    We help to deliver bank instruments in the form of BG/SBLC strictly in adherence with the following set of procedures.

    Kindly review the procedures and inform on your readiness to proceed. What face value do you need ?

    We issue from top rated banks and we are RWA ready.

    TRANSACTION DESCRIPTION:

    1. Instrument: Standby Letter of Credit (SBLC)

    2. Total Face Value: Buyers Request

    3. Issuing Bank: HSBC Bank
    4. Age: One Year One Day

    5. Lease Fee: 4%+1

    * Selling Fee: 32%+1

    6. Delivery: Bank to Bank Swift MT799 and/or MT760

    7. Payment: MT103

    8. Hard Copy: By Bank Bonded Courier within 7 banking days after delivery of Swift.

    TRANSACTION PROCEDURE:

    1. Seller and Buyer execute, sign and initial this Deed of Agreement, which thereby automatically becomes a full commercial recourse contract to be lodged by both parties for initiation of Swift Transmission.

    2. Within three (3) banking days after both parties sign the Agreement, Seller will issue a Notarised signed and sealed Corporate Refund Recourse Undertaking duly endorsed by the Sellers legal Department to the Buyer guarantying to refund to all cost incurred by buyer as the transmission/administrative charges for the transmission of Pre-Advice via Swift MT799 or BG/SBLC via Swift MT760 or both after due execution of the contract and in case of failure on the Lessor’s side the Notarised signed and sealed Corporate Refund Recourse Undertaking guarantees that the buyer refunds completely the transmission/administrative fees in addition to a the penalty for failure of performance being 1% of the total face value of BG/SBLC.

    3. Within three (3) working days after the buyer receives contract documents including the invoice and refund undertaking from the Lessor, the buyer will make payment by direct wire transfer into the seller’s provided bank coordinates for the receiving of the bank transmission/administrative charges the bank transmission/administrative fees for the Pre-Advice via Swift MT799 or BG/SBLC via Swift MT760 or both as the case maybe in the amount of Euro/USD X,XXX.XX.

    4. Within two (2) banking days after confirmation of receipt of payment of the bank transmission/administrative fees charges for the BG/SBLC via Swift MT760 or Pre-Advice via Swift MT799 or both in Seller’s bank account, the Seller will deliver the Pre-Advice or BG/SBLC via Bank to Bank confirmation of Swift MT799 or MT760 to the Lessee’s banker including the hard copy of the BG/SBLC via bank bonded courier in Seven (7) banking days.

    5. The sellers bank proceed with total swift and upon delivery, confirmation and verification of BG/SBLC by MT760 in the Buyers’s nominated account and BG/SBLC hard copy in the Buyer’s nominated bank.

    Buyers then sends out the buying fees 32 %by Swift MT103 to the seller account deducting the initially paid bank transmission/administrative fees and pay the brokers their commission fee of 1 % of total Face Value by wire transfer within thirty (30) days maximum upon delivery, confirmation and verification of BG/SBLC by MT760 in the buyer’s nominated account and BG/SBLC hard copy in the Buyer’s nominated bank.

    6. Should the Buyer not deduct the bank transmission/administrative charges from Buying fees paid, the seller shall refund bank charges to buyer by direct wire transfer within three (3) banking days upon payment of the buying fees.

    Should the buyer default to pay the buying fees to the Seller and the brokers commission fees as agreed after 30 banking days of confirmation of BG/SBLC MT760 in buyer’s bank account, Seller will instruct the issuing bank to put a claim on the BG/SBLC thereby forcing the Buyers’s bankers to return the BG/SBLC MT760 to the issuing Bank.

    Looking forward to accepting our terms and procedure then we can establish a long term business relationship.

    contact email – [email protected].

    Findlay Graham.

    Thank you,

  8. Sean Raymond says:

    Dear Sir/Ma

    We are project funder as well as financial lender. We have BG/SBLC specifically for BUY/LEASE at a leasing price of 4%+2% of face value Issuance by HSBC London and many other 25 top AA rated Bank in Europe, Middle East or USA. We also secure funding. Also We are into the provision of short term and long term business/personal loans for both small and large scale business funds.

    * FOR LEASING OF BG/SBLC

    MINIMUM FACE VALUE OF BG/SBLC = EUR/USD 1M LEASING FEE = 4%+2%

    * FOR PURCHASE OF FRESH CUT BG/SBLC PRICE = 32%+2%

    MINIMUM FACE VALUE OF BG/SBLC = EUR/USD 1M

    Intermediaries/Consultants/Brokers are welcome to bring their clients and are 100% protected. In complete confidence, we will work together for the benefits of all parties involved.

    Name : Sean Raymond
    E-mail : [email protected]
    Skype id :[email protected]

  9. Mishra Nandan says:

    We can deliver financial services instrument(BG/SBLC/MTN/DLC/LC) at affordable price to our customers in other to derive maximum utility. We understand that finding the right company to provide financial instrument is not easy. We are certified financial company that delivers banking instrument for lease which we adhere to our terms and condition. Over 96% of our clients are satisfied with our work whether it is business or financial service.

    Once transaction is in progress, we ensure we keep you posted on the progress of your paper. We also get you connected to the provider for personalized service. Instead of stressing yourself out looking for financial instrument or company why not let professional like us deliver financial instrument to you within the time frame required by you.
    BROKERS ARE WELCOME & 100% PROTECTED!!!

    For further details contact us with the below information….

    Contact Email:[email protected]

    Skype:[email protected]

  10. Dp Financial Limited says:

    Finding a genuine provider of financial instrument is very challenging but we are certified Financial Instrument providers in Ireland. Presently, we only focus on BG/SBLC for Lease and Sale transactions. However, our Lease BG/SBLC is 4+2% and Sale at 32+2%.
    Should you find this interesting and acceptable? Kindly, contact us and we shall review and respond with draft Contract/MOU within 48hrs maximum.
    Please request for full procedure details if interested.

    For further inquiry contact:
    Name : Dp Financial Limited
    E-mail : [email protected]
    Skype id : [email protected]

  11. Ramadan Rasheed says:

    We are direct providers of Fresh Cut BG, SBLC and MTN which are specifically for lease, our bank instrument can be engage in PPP Trading, Discounting, signature project (s) such as Aviation, Agriculture, Petroleum, Telecommunication, construction of Dams, Bridges, Real Estate and all kind of projects. We do not have any broker chain in our offer or get involved in chauffer driven offers.

    We deliver with time and precision as sethforth in the agreement. Our terms and Conditions are reasonable, below is our instrument description.

    The procedure is very simple; the instrument will be reserved on euro clear to be verified by your bank, after verification an arrangement will be made for necessary bank documents and stock testing expenses, the cost of the Bank Guarantee will be paid after the delivery of the MT760,

    DESCRIPTION OF INSTRUMENTS:
    1. Instrument: Bank Guarantee ) (Appendix A)(BG/SBLC
    2. Total Face Value: Eur 5M MIN and Eur 10B MAX (Ten Billion USD).
    3. Issuing Bank: HSBC Bank London, Credit Suisse and Deutsche Bank Frankfurt.
    4. Age: One Year, One Month
    5. Leasing Price: 6% of Face Value plus 2% commission fees to brokers.
    6. Delivery: Bank to Bank swift.
    7. Payment: MT-103 or MT760
    8. Hard Copy: Bonded Courier within 7 banking days.

    We are ready to close leasing with any interested client in few banking days, if interested do not hesitate to contact me direct.

    Regards,
    Ramadan Rasheed
    Email:[email protected]

  12. NATALIYA says:

    We are project funder as well as financial lender. We have BG/SBLC specifically for BUY/LEASE at a leasing price of 4%+1% of face value Issuance by HSBC London, Barclays Bank and many other 25 top AA rated Banks. We also secure funding to facilitate and enhance your business and projects. Also We are into the provision of short term and long term business/personal loans for both small and large scale business funds.

    FOR LEASING OF BG/SBLC

    MINIMUM FACE VALUE OF BG/SBLC = EUR/USD 1M

    LEASING FEE = 4%+1%

    FOR PURCHASE OF BG/SBLC

    PRICE = 32%+1%

    MINIMUM FACE VALUE OF BG/SBLC = EUR/USD 1M

    Intermediaries/Consultants/Brokers are welcome to bring their clients with healthy commissions paid and are 100% protected. In complete confidence, we will work together for the benefits of all parties involved.

    We will be glad to share our working procedures/DOA with you upon request to help us proceed towards closing deals effectively.

    For further inquiry contact Us Via :

    Email:- [email protected]

    Skype :- [email protected]

  13. Walsh Robert says:

    We are authorized Financial consulting firm that work directly with
    A rated banks eg Lloyds Bank,Barclays Bank,hsbc bank etc

    We provide BG, SBLC, LC, LOAN and lots more for client all over the world.

    Equally,we are ready to work with Brokers and financial
    consultants/consulting firms in their respective countries.

    We are equally ready to pay commission to those Brokers and financial
    consultants/consulting firms.

    Awaiting a favourable response from you.

    Best regards
    WALSH SMITH, ROBERT
    email : [email protected]
    skype: cpt_young1

  14. Michael David says:

    I am a mandate to a Finance and Investment Company who is a premier provider of trade finance and project finance instruments as well as discountable bank instruments. We offer Genuine Bank Guarantees, Standby Letter of Credit, Pre Advice / RWA Messages, Documentary Letters of Credit, Bank Draft, Proof of Funds, Performance Bond, Medium Term Notes, and various SWIFT messaging services on lease and sale. We issue these instruments from prime banks, secondary banks, and financial institutions; and transmit SWIFT MT 760, MT 799, MT199, MT999 and other messages on behalf of our clients.

    We offer certifiable and verifiable bank instruments via Swift Transmission from a genuine provider capable of taking up time bound transactions. Kindly contact for genuine inquiries and I can provide you with the needed information.

    FOR LEASING OF BG/SBLC
    MINIMUM FACE VALUE OF BG/SBLC = EUR/USD 1M-20B
    LEASING FEE = 4% 2%

    FOR PURCHASE OF BG/SBLC
    MINIMUM FACE VALUE OF BG/SBLC = EUR/USD 1M-20B
    PURCHASING PRICE = 32% 2%

    Michael David.
    Contact Mail : [email protected]

  15. Richard Rana Das says:

    Sir/Ma

    I am a financial consultant and have a very good and reputable Provider of some bank instruments(BG & SBLC) which can be monetised and discount for funding of your various project within lenders/investors and projects owners or borrowers that need funding for there various projects etc. We give oppurtunities for projects owner not withstanding the kind of projects, business support and can be engaged into PPP trading. Projects such as

    Real Estate Projects

    Construction Projects

    Government contract Projects,

    Transportation Projects

    Aviation Projects

    Telecommunication Projects

    Import and Export Projects etc.

    We are located in Europe and we are very ready to take a good look at your
    projects and faciliate the whole process.

    Kindly contact me if you have projects that need funding through this
    channel. Email: [email protected]
    Skype : leasemandate.richdas
    Yours ,
    Mr Richard Rana Das

  16. Summit Finance says:

    Are you having one or two difficulties from other financial instrument lender? I want you to take a chance with us you will never regret doing business deal with our firm.We have direct and efficient providers.

    I am the sole (Direct) mandate to several genuine efficient providers for lease/sales BG/ SBLC and other financial instruments, at reasonable prices, Issuance by top AAA rated Bank in Europe.Presently, we focus on BG/SBLC for Lease and Sale transactions, However, our Lease BG/SBLC/MTN is 3+1% and Sale at 30%+1%.

    Should you find this interesting and acceptable? Kindly, contact us and we shall review and respond with DOA within 48hrs maximum.

    Please request for full procedure details if interested.(WE MOVE FIRST)

    For further inquiry contact:

    Contact us for further detail:
    Email:~ [email protected]
    skype: [email protected]

  17. Bernard Correy says:

    Are you having one or two difficulties from other financial instrument lender? I want you to take a chance with us you will never regret doing business deal with our firm.We have direct and efficient providers.

    I am the sole (Direct) mandate to several genuine efficient providers for lease/sales BG/ SBLC and other financial instruments, at reasonable prices, Issuance by top AAA rated Bank in Europe.Presently, we focus on BG/SBLC for Lease and Sale transactions, However, our Lease BG/SBLC/MTN is 3+1% and Sale at 30%+1%.

    Should you find this interesting and acceptable? Kindly, contact us and we shall review and respond with DOA within 48hrs maximum.

    Please request for full procedure details if interested.(WE MOVE FIRST)

    For further inquiry contact:

    Contact us for further detail:
    Email:~ [email protected]
    skype: [email protected]

  18. SIVAJOTHI GNANATHEEVAM says:

    Dear Sir/Ma,

    We have direct providers for BG/SBLC specifically for lease, at leasing price of (0.5 + X)% of face value, Issuance by HSBC London/Hong Kong or any other AA rated Bank in Europe, Middle East or USA.

    Our BG/SBLC Financing can help you get your project funded, loan financing by providing you with yearly renewable leased bank instruments. We work directly with issuing bank lease providers, this Instrument can be monetized on your behalf for 100% funding : For further details contact us with the below information.

    Contact : Mr. SIVAJOTHI GNANATHEEVAM
    Email: [email protected]
    Skype ID: leasingmandate

    Intermediaries / Consultants / Brokers are welcome to bring their clients and are 100% protected. In complete confidence, we will work together

    Regard,
    Sivajothi

  19. Mr Kim sungnyon says:

    Dear Sir/Ma
    We have direct providers of Fresh Cut BG, SBLC and MTN which are specifically for lease. Our bank instrument can be engaged in PPP Trading, Discounting, Signature Project(s) such as Aviation, Agriculture, Petroleum, Telecommunication, Construction of Dams, Bridges, Real Estate and all kind of projects.

    If you have need for corporate loans, International project funding, etc. or if you have a client that requires funding for his project or business, We are also affiliated with lenders who specialize on funding against financial instruments, such as BG, SBLC, POF or MTN, we fund 100% of the face value of the financial instrument.

    Thank you.
    For contacting purpose:
    Contact : Mr. Kim sungnyon
    Skype ID: kim.sungnyon
    Email : [email protected]

  20. rakhan says:

    Dear Partner/Associate.

    We have direct and efficient providers of Bank Guarantee (BG), Insurance Guarantees, MTN, Confirmable Bank Drafts, Standby Letters of Credit (SBLC) and Third Party Guarantees. If you are a potential Investor or Principal looking to raise capital, we will be happy to answer any questions that you have about this opportunity and to provide you with details regarding these services.

    Our BG/SBLC Financing can help you get your project funded, by providing you with yearly renewable leased bank instruments. We work directly with the providers of these instruments. Leased Instruments can be obtained at minimal costs to lessor compared to other banking finance options. This offer is open to both individuals and corporate bodies.

    The Financial institution can finance your signatory projects such as Real Estate Development, Aviation Service, Agriculture Finance, Petroleum Importation, Telecommunication, construction of Dams or Bridges and all kind of projects., we fund 100% of the face value of the financial instrument.
    Inquiries from agents/ brokers/ intermediaries are also welcome.
    If you are interested in seeking to raise finance for your business/projects in this way, please contact me for more information.

    Regards
    RAJESH KHANNA
    Contact: [email protected]
    Skype ID: rakhan.capitalfunding

  21. Devdutt Vyas says:

    We specialized in Bank Guarantee {BG}, Standby Letter of Credit {SBLC}, Medium Term Notes {MTN}, Confirmable Bank Draft {CBD} as well as other financial instruments issued from AAA Rated bank such as HSBC Bank Hong Kong, HSBC Bank London, Deutsche Bank AG Frankfurt, Barclays Bank , Standard Chartered Bank and others on lease at the lowest available rates depending on the face value of the instrument needed.

    We deliver with time and precision as sethforth in the agreement. Our terms and Conditions are reasonable, below is our instrument description.

    The procedure is very simple; the instrument will be reserved on euro clear to be verified by your bank, after verification an arrangement will be made for necessary bank documents and stock testing expenses, the cost of the Bank Guarantee will be paid after the delivery of the MT760.

    Below is our instrument description.

    DESCRIPTION OF INSTRUMENT:
    Instrument: Bank Guarantee (BG/SBLC).
    Total Face Value: Minimum of 1M Eur/USD (One Million Eur/USD) to Maximum of 5B Euro/USD(Five Billion Eur/USD).

    Issuing Bank: HSBC London, Barclays Bank, Deutsche Bank Frankfurt, Hong Kong, Any AA rated Bank in Europe or any Top 25 WEB.

    Age: One Year, One Day
    Leasing Price: 5% of Face Value plus 2% commission fees to brokers.
    Delivery: Bank to Bank SWIFT.
    Payment: MT-760.
    Hard Copy: Bonded Courier within 7 banking days.

    All relevant business information will be provided upon request plus our terms and procedures: If you are interested please contact me for us to proceed further

    Regards

    Devdutt Vyas
    Email: [email protected]
    [email protected]
    Skype: devdutt.vyas

  22. Richard Rana Das says:

    Sir,

    We have direct and efficient providers of Bank Guarantee (BG’s),Insurance Guarantees, MTN, Confirmable Bank Drafts, Standby Letters of Credit (SBLC) and Third Party Guarantees. If you are a potential Investor or principal looking to raise capital, we will be happy to answer any questions that you have about this opportunity and to provide you with details regarding these services. Our BG/SBLC Financing can help you get your project funded, by providing you with yearly renewable leased bank instruments. We work directly with the providers of these instruments. Leased Instruments can be obtained at minimal costs to lessor compared to other banking finance options. This offer is open to both individuals and corporate bodies. If you have need for Corporate loans, International project funding, etc. or if you have a client that requires funding for his project or business, We fund 100% of the face value of the financial instrument. Inquiries from agents/ brokers/ intermediaries are also welcome. If you are interested in seeking to raise finance for your business/projects in this way,

    Email: [email protected]
    Skype:leasemandate.richdas

    for more information and enquires

    Richard

  23. rakhan says:

    Dear Partner/Associate.

    We have direct and efficient providers of Bank Guarantee (BG), Insurance Guarantees, MTN, Confirmable Bank Drafts, Standby Letters of Credit (SBLC) and Third Party Guarantees. If you are a potential Investor or Principal looking to raise capital, we will be happy to answer any questions that you have about this opportunity and to provide you with details regarding these services.

    Our BG/SBLC Financing can help you get your project funded, by providing you with yearly renewable leased bank instruments. We work directly with the providers of these instruments. Leased Instruments can be obtained at minimal costs to lessor compared to other banking finance options. This offer is open to both individuals and corporate bodies.

    The Financial institution can finance your signatory projects such as Real Estate Development, Aviation Service, Agriculture Finance, Petroleum Importation, Telecommunication, construction of Dams or Bridges and all kind of projects., we fund 100% of the face value of the financial instrument.
    Inquiries from agents/ brokers/ intermediaries are also welcome.
    If you are interested in seeking to raise finance for your business/projects in this way, please contact me for more information.

    Regards
    RAJESH KHANNA
    Contact: [email protected]
    Skype ID: rakhan.capitalfunding

  24. uktam mambetov says:

    Dear, Partner/Associate.

    We offer Legitimately Cash & Asset Backed Financial Instruments on Lease and Sale at the best rates and with the most feasible procedures. Instruments offered can be put in all forms of trade and can be monetized or discounted for direct funding.

    We offer certifiable and verifiable bank instruments via Swift Transmission from a genuine provider capable of taking up time bound transactions.

    Kindly contact for genuine inquiries and I can provide you with the needed information.

    Contact:Uktam Mambetov
    Email:[email protected]
    skype:uktam.mambrokerage

  25. RAMKHUMAR NARASIMHAN says:

    e have direct providers of Fresh Cut BG, SBLC and MTN which are specifically for lease. Our bank instrument can be engaged in PPP Trading, Discounting, Signature Project(s) such as Aviation, Agriculture, Petroleum, Telecommunication, Construction of Dams, Bridges, Real Estate and all kind of projects. We do not have any broker chain in our offer neither do we get involved in chauffer driven offers. We deliver with time and precision as set forth in our agreement. Our terms and Conditions are reasonable, below is our instrument description.

    DESCRIPTION OF INSTRUMENTS:
    1. Instrument: Bank Guarantee (BG/SBLC)
    2. Total Face Value: Min of 1M Euro/USD (One Million Euro/USD) to Max of 5B Euro/USD (Five Billion Euro/USD).
    3. Issuing Bank: HSBC, London or Deutsche Bank Frankfurt or any Top 25 WEB
    4. Age: One Year, One Day
    5. Leasing Price: 5.0% of Face Value plus (0.5+X)% commission fees to brokers.
    6. Delivery: Bank to Bank SWIFT.
    7. Payment: MT-103.
    8. Hard Copy: Bonded Courier within 7 banking days.

    All relevant business information will be provided upon request. If Interested kindly contact me
    Name: RAMKHUMAR NARASIMHAN
    Email: [email protected]
    Skype: bgleasenarasimhan

    Intermediaries/Consultants/ Brokers are welcome to bring their clients and are 100% protected. In complete confidence, we will work together for the benefits of all parties involved.

    Regards,
    RAMKHUMAR NARASIMHAN

  26. MURALIDHAR NAYAK says:

    Dear Sir/Ma

    I am direct to a project Funder who is also known as private lender they specialized in bank instrument lease and sales their funds is purely earned from private and corporate investment portfolios without criminal origin.With the group capital fund which are specifically for lease/sale in form of bank instrument. The Financial institution can finance your signatory projects such as Real Estate Development, Aviation Service, Agriculture Finance, Petroleum Importation, Telecommunication, construction of Dams or Bridges and all kind of projects.

    The bank instrument can be use for purchase of goods from any manufacturer irrespective of their location. It can also serve as collateral with any bank in the world to secure loan for your project or to establish line of credit with your bank. We offer Bank Guarantee , all are issue from AAA Rated bank such as Deutsche Bank, HSBC Bank, UBS Zurich, Barclay’s Bank , Standard Chartered Bank E.T.C. For more information, Endeavour to contact me as your convenient time.

    Regards
    MURALIDHAR NAYAK
    Contact: [email protected]
    Skype ID: muralbonds.assets

  27. Devdutt Vyas says:

    We specialized in Bank Guarantee {BG}, Standby Letter of Credit {SBLC}, Medium Term Notes {MTN}, Confirmable Bank Draft {CBD} as well as other financial instruments issued from AAA Rated bank such as HSBC Bank Hong Kong, HSBC Bank London, Deutsche Bank AG Frankfurt, Barclays Bank , Standard Chartered Bank and others on lease at the lowest available rates depending on the face value of the instrument needed.

    We deliver with time and precision as sethforth in the agreement. Our terms and Conditions are reasonable, below is our instrument description.

    The procedure is very simple; the instrument will be reserved on euro clear to be verified by your bank, after verification an arrangement will be made for necessary bank documents and stock testing expenses, the cost of the Bank Guarantee will be paid after the delivery of the MT760.

    Below is our instrument description.

    DESCRIPTION OF INSTRUMENT:
    Instrument: Bank Guarantee (BG/SBLC).
    Total Face Value: Minimum of 1M Eur/USD (One Million Eur/USD) to Maximum of 5B Euro/USD(Five Billion Eur/USD).

    Issuing Bank: HSBC London, Barclays Bank, Deutsche Bank Frankfurt, Hong Kong, Any AA rated Bank in Europe or any Top 25 WEB.

    Age: One Year, One Day
    Leasing Price: 5% of Face Value plus 2% commission fees to brokers.
    Delivery: Bank to Bank SWIFT.
    Payment: MT-760.
    Hard Copy: Bonded Courier within 7 banking days.

    All relevant business information will be provided upon request plus our terms and
    procedures: If you are interested please contact me for us to proceed further

    Regards

    Devdutt Vyas
    Email: [email protected]
    [email protected]
    Skype: devdutt.vyas

  28. kim sungnyon says:

    Dear Partner/Associate,

    I am a direct Mandate to a genuinely renowned Investment Finance Company offering Cash & Asset Backed Financial Instruments such as BG/SBLC/LC/DLC on Lease and Sale at the best rates and with the most feasible procedures. Instruments offered can be put in all forms of trade and can be monetized or discounted for direct funding. We offer certifiable and verifiable bank instruments via Swift Transmission from a genuine provider capable of taking up time bound transactions.

    Kindly contact for genuine inquiries and I can provide you with the needed information.

    Email: [email protected]

    Skype: kim.sungnyon

    Best Regards

  29. Ramesh Iyer says:

    Sir,

    We can deliver Financial service/instrument(BG/SBLC/MTN/DLC/LC) at affordable price to our customers in other to derive maximum utility. We understand that finding the right company to provide financial instrument is not easy. We are certified financial company that delivers banking instrument for lease which we adhere to our terms and condition. Over 96% of our clients are satisfied with our work whether it is business or financial service.
    Once transaction is in progress, we ensure we keep you posted on the progress of your paper. We also get you connected to the provider for personalized service. Instead of stressing yourself out looking for financial instrument or company why not let professional like us deliver financial instrument to you within the time frame required by you.
    For further details contact us with the below information….

    Thank you.
    RAMESH SUBRAMANIAM IYER
    Contact: [email protected]
    Skype ID: rsi.leaseconsult

  30. Ratinder Singh says:

    Dear Sir,

    I am pensioner and I received total pension Rs. 185000/- during assess 2014-15.

    I also earned agriculture income Rs. 200000/- during assess 2014-15.

    Please advise how and on which IT form I can fill return on line. Please advise on priority as today last date.

  31. Harpal Singh says:

    But what will the case if an agriculturist has only agriculture income exceeding exemption level ,wether he has to file I Tax return

  32. Gomez says:

    Dear Sir/Ma

    We have direct providers of Fresh Cut BG, SBLC and MTN which are
    specifically for lease. Our bank instrument can be engaged in PPP
    Trading, Discounting, Signature Project(s) such as Aviation,
    Agriculture, Petroleum, Telecommunication, Construction of Dams,
    Bridges, Real Estate and all kind of projects.

    If you have need for corporate loans, International project funding,
    etc. or if you have a client that requires funding for his project or
    business, We are also affiliated with lenders who specialize on
    funding against financial instruments, such as BG, SBLC, POF or MTN,
    we fund 100% of the face value of the financial instrument.

    DESCRIPTION OF INSTRUMENTS:
    1. Instrument: Bank Guarantee (BG/SBLC) (Appendix A)
    2. Total Face Value: Eur 1 MIN and Eur 5B MAX (Five Billion USD).
    3. Issuing Bank: HSBC, London or Deutsche Bank Frankfurt or any Top 25 WEB
    4. Age: One Year, One Day
    5. Leasing Price: Based on the Face Value of BG/SBLC Plus (2, 0% ) Commission.
    1M – 100M: 3.0% + (0, 5% + 1, 5%)= 5%
    101M – 999M: 2, 0% + (0, 5% + x%) = x%
    1B – 5B: 1, 0% + (0, 5% + x%)= x%
    6. Delivery: SWIFT TO SWIFT.
    7. Payment: MT-103.
    if interested do not hesitate to contact Info below:
    Thank you.
    gomez Richard
    Contact: [email protected]
    Skype ID: gomezfinance75

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