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FY 2024-25 Income Tax Computation AY 2025-26

Assessee Information
Name :
PAN :

D.O.B : 1/1/1980
Previous year : 2024-25

Computation of Total Income for A.Y 2025-26

Income Under the Head Salary (Schedule I)
Less : Exemptions u/s 10 (14)(i) & (ii)
Less : Standard Deduction [U/S 16(ia)]
i) Income chargable Under the Head Salary
ii.)Income Under the Head House Property (Schedule II)
iii.)Income Under the Head Capital Gain (Shedule III)
iii (a).)Income on which no tax is payable : Long Term capital gains u/s 112A
iv.)Income from Other Source (Schedule IV)
Gross Total Income (i+ii+iii+iv+v)
Less:- Deduction under chapter VI-A (Schedule VI)
Less:- U/s 80CCD(2) Employer Contribution upto 14% of (Basic+DA)
Less:- U/s 80CCH Agniveer Corpus Fund
Total Income
Total Income (after round off 288A)
Exempt Income for reporting Pursose (Schedule VIII)

Computation of Tax Liability

Income Taxable at Normal Rate(Excl. Special Rate Income)
Income Taxable at Special Rate (L.T.C.G. Capital Gain @12.5%)
Income Taxable at Special Rate (L.T.C.G. Capital Gain @ 20%)
Income Taxable at Special Rate (S.T.C.G. Capital Gain @ 20%)
Income Taxable at Special Rate (VDA or Crypto) @ 30%
Income Taxable at Special Rate (eg. Lotteries winning etc @ 30%)
Income Tax at Normal Slab Rate
Income Tax on Short-Term Capital Gains @ 20% (After Adjustment)
Income Tax on Long-term Capital Gains @ 12.5% (After Adjustment)
Income Tax on Long-term Capital Gains @ 20% (After Adjustment)
Income Tax on VDA / (Crypto Currency) @ 30% (After Adjustment)
Income Tax on Lotteries winning, Game Shows @ 30%
Total Tax before Rebate u/s 87A
Less:- Rebate under sec 87A
Income Tax Payable
Surcharge (above 500000 lakh income)
Health & Education Cess
Total Tax Payable, Surcharge & Cess
Less:- Relief u/s 86 and 89(1)
[Link] Tax liability
ii. Interest for default in furnishing the return (section 234A)

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FY 2024-25 Income Tax Computation AY 2025-26

iii. Interest for default in payment of advance tax (section 234B)

iv. Interest for deferment of advance tax (section 234C)
Total tax, Interest & Fee Payable (i+ii+iii+iv)
Total tax, Interest & Fee Payable (i+ii+iii+iv) (after round off 288B)
TDS Deducted during the year
Advance Tax Paid Tax paid during the year
Self Assessment Tax paid during the year
Balance Payable/ (Balance Refund)

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 FY 2024-25 Income Tax Computation AY 2025-26

Assessee Information

Status Individual

Assessment Year : 2025-26

Old Regime New Regime

₹ - ₹ -
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###
₹ - ₹ -
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₹ - ₹ -
₹ - ₹ -
₹ - ₹ -
₹ - ₹ -
₹ - ₹ -
₹ - ₹ -
₹ - ₹ -

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FY 2024-25 Income Tax Computation AY 2025-26

₹ - ₹ -
₹ - ₹ -
₹ - ₹ -
₹ - ₹ -
₹ - ₹ -
₹ - ₹ -
₹ - ₹ -
₹ - ₹ -

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 SCHEDULES

Income under the head salaries

Gross Salary/Pension as per sec 17(1,2,3)
Salary (Basic + DA)
Salary (all other Allowance)
Other (perks)
Add : Retirement Benefit (Gratuity,Leave Encashment & Commuted Pension)
Gratuity
Leave Encashment
Commuted value of Pension
Less: EPF Employer Contribution u/s 10(11)
Less: Allowances u/s 10(10)(10A)(10AA)
Gratuity u/s 10(10)
Leave Encashment u/s 10(10AA)
Commuted value of Pension u/s 10(10A)

Any Other Exemption

Less : Tax on Employment (Professional Tax) (u/s 16(iii))
Income under the head salaries

Exemptions u/s 10 (14)(i) & (ii)

HRA. Exemption Section 10(13A) (Schedule VII)
Fully Exempt
Foreign Allowance
Outfit/Kit Maintenance/Uniform Allowance
Personal Maintenance Hygiene Allowance (PMHA)
Leave Ration Allowance (LRA)
Conveyance Allowance (with proof of expensis) *
Daily Expensis (For official travel during duty)*
Tour Expensis (For official travel during duty) *
Partially Exempt
Special Transport allowances (e.g. transport-3200/m disabled only) *
High Altitude Allowance **
Leave Travel Allowance Section 10(5) (Travel tickets/boarding passes)
Border Area / Difficult Area Allowance**
Children Education Allowance (₹100 per month per child (max 2)
Children Hostel Expenditure Allowance (₹300 per month per child (max 2)
Siachen Allowance (J&K) ₹7500/month
Field Area Allowance**
Modified Field Area Allowance**
Tribal Area Allowance ₹200 per month
Special Compensatory Allowance (Remote Locality)**
High Active Field Area Allowance (HAFAA) Up to ₹4,200 per month
Risk & Hardship Allowance (JCOs ₹3900, CO ₹4200 per month)

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 SCHEDULES

Any other
Total Exemptions u/s 10

* Exemption allowed in New Tax Regime

** Refer Section 10(14) plus Rule 2BB

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 SCHEDULES

Deductions under chapter VI-A

U/s 80C, 80CCC, 80CCD(1) (max upto 1,50,000)
U/s 80CCD(2) Employer Contribution upto 14% of (Basic+DA) ***
U/s 80CCH Agniveer Corpus Fund ***
U/s 80CCD(1B) (additional 50,000)
U/s 80D Medical Insurance Premium:
For Self, Spouse & Childeren
For You & Parents below 60
For You below 60, Parents 60+
For You & Parents 60+
U/s 80E (Interest on Hihger Education Loan)
U/s 80G (Donations)
Donations (eligible for 100%)
Donations (eligible for 50%)
U/s 80GG (Rent Paid when HRA not received)
U/s 80TTA (Saving Bank A/c Interest for Normal Individual)
U/s 80TTB (Interest on Bank/ Post Office Deposits for senior citizen)
U/s 80U (Deduction for Individuals with Disability)
Person with disability (≥ 40%) flat 75,000
Person with severe disability (≥ 80%) flat 1,25,000
Other Deductions (if any)
Total Deduction under chapter VI-A

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 SCHEDULES

Schedule I
aries
₹ -
₹ -
₹ -
₹ -
ted Pension) ₹ -
₹ -
₹ -
₹ -
₹ - ₹ -
₹ -
₹ -
₹ -

₹ -
₹ -
₹ - ₹ -
₹ -

Schedule V
& (ii)
₹ - ₹ -

₹ - ₹ -
₹ - ₹ -
₹ - ₹ -
₹ - ₹ -
₹ - ₹ -
₹ - ₹ -
₹ - ₹ -

₹ - ₹ -
₹ - ₹ -
₹ - ₹ -
₹ - ₹ -
₹ - ₹ -
₹ - ₹ -
₹ - ₹ -
₹ - ₹ -
₹ - ₹ -
₹ - ₹ -
₹ - ₹ -
₹ - ₹ -
₹ - ₹ -

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 SCHEDULES

₹ - ₹ -
₹ -

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 SCHEDULES

Schedule VI
VI-A
₹ - ₹ -
₹ -
₹ -
₹ - ₹ -

₹ - ₹ -
₹ - ₹ -
₹ - ₹ -
₹ - ₹ -
₹ - ₹ -

₹ - ₹ -
₹ - ₹ -
₹ - ₹ -
₹ - ₹ -
₹ - ₹ -

₹ - ₹ -
₹ - ₹ -
₹ - ₹ -
₹ -

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 SCHEDULES

Income from House Property (Old Regime)

Gross rent received
Less- Municipal Tax Paid
Net Annual Value (NAV)
Less:-Standard deduction u/s 24 (a)
Less:-Interest on Housing Loan u/s 24(b)
Income from House Property
Loss set off in current year
Loss carried forward
*note : for self occupied property loss can not be carried forward
*note :only loss arises from Let Out property will be carried forward for 8 years & will be
from House Property only.

Income from House Property (New Regime)

Gross rent received
Less- Municipal Tax Paid
Net Annual Value (NAV)
Less:-Standard deduction u/s 24 (a)
Rent after Standard Deduction
Less:-Loss (Interest Paid against Loan Taken)
Income from House Property
Income from House Property taken into account
Loss set off in current year
Loss carried forward
*note : In new regime loss cannot be set off against other heads of income in the
**note :only loss arises from Let Out property will be carried forward for 8 years &
adjust against Income from House Property only.

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 SCHEDULES

Schedule II
d Regime) Self Occupied

₹ - ₹ -
₹ - ₹ -
₹ -
₹ - ₹ -
₹ - ₹ -
₹ -
Loss set off in current year ₹ -
Loss carried forward ₹ -
ed forward
arried forward for 8 years & will be adjust against Income

ew Regime) Let Out

₹ - ₹ -
₹ - ₹ -
₹ -
₹ - ₹ -
₹ -
₹ - ₹ -
₹ -
₹ -
Loss set off in current year ₹ -
Loss carried forward ₹ -
nst other heads of income in the current year
l be carried forward for 8 years & will be

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 SCHEDULES

Income from other source

Interest on Saving Account
Interest on Saving Account
Interest on Saving Account
Interest on Saving Account
Interest on Saving Account
Interest on FD
Interest on FD
Interest on FD
Interest on FD
Interest on income tax refund
Interest on EPF,CPF (Interest over 2.5 lakh) & GPF(Interest over 5 lakh)
Divident Income
Virtual digital asset (Crypto Currency) Only Profit
Winnings from Lotteries, Game Shows, Puzzles, Betting, Gambling, etc.
Any other Taxable at Slab Rate
Any other Taxable at Special Rate @30%
Income from other source

Bank Account Details

IFS Code Name & Branch
SBIN0000000 SBI, RAJIV CHOWK
HDFC000000 HDFC, CHANDNI CHOWK

Exempt Income
Agriculture Income less than or equal to 5000
Life Insurance Maturity u/s 10(10D)
Any Other
Total Exempt Income

Long Term capital gains u/s 112A (not chargeable to Income-tax

Total sale consideration
Total cost of acquisition
Total

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 SCHEDULES

NOTE : If Long Term capital gains u/s 112A is more than 125000 or below 0 then file ITR

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 SCHEDULES

Schedule IV
me from other source
₹ -
₹ -
₹ -
₹ - 0
₹ - ₹ -
₹ -
₹ -
₹ - 0
₹ - ₹ -
₹ -
GPF(Interest over 5 lakh) ₹ -
₹ -
ofit ₹ -
s, Betting, Gambling, etc. ₹ -
₹ -
₹ -
₹ -

ank Account Details

Account No. Type
12345678911 SAVING
98765432100 CURRENT

Schedule VIII
Exempt Income
₹ -
₹ -
₹ -
₹ -

Schedule IX
u/s 112A (not chargeable to Income-tax)
₹ -
₹ -
₹ -

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 SCHEDULES

s more than 125000 or below 0 then file ITR 2

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 SCHEDULES

Calculation of exemption on HRA

HRA received in Salary (for whole year)
Rent Paid to House Owner (for whole year)
HRA exemption is available on least of the following three:
1 Actual HRA received
2 Rent Paid (-) 10% of Salary(Basic Pay+DA+GP)
3 40% of Salary(Basic Pay+DA)

Least of above three :

Deduction :
Note : If exempted HRA comes negative, consider it as "ZERO"

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 SCHEDULES

Schedule VII

₹ -
₹ -
wing three: ₹ -
₹ - ₹ -
₹ -
₹ -

₹ -
0

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 Allowance Name Tax Status
Basic Pay Fully Taxable
Dearness Allowance (DA) Fully Taxable
Military Service Pay Fully Taxable
Grade Pay Fully Taxable
Technical Allowance Fully Taxable
Para/Commando/Cobra Allowance Fully Taxable
City Compensatory Allowance Fully Taxable
Flying/Test Pilot/Instructor Allowance Fully Taxable
Gallantry Award Fully Exempt
Foreign Allowance Fully Exempt
Outfit/Kit Maintenance/Uniform Allowance Fully Exempt
Leave Encashment on Retirement Fully Exempt
Disability Pension Fully Exempt

Allowance Name Exemption Limit

₹100 per month per child
Children Education Allowance
(max 2)
₹300 per month per child
Hostel Expenditure Allowance
(max 2)

Transport Allowance (Handicapped Employee) ₹3,200 per month

Siachen Allowance (J&K) ₹7500/month

All places located at a height of 1,000 metres or
₹300/month
more above the sea level

Any allowance granted to an employee working in

any transport system to meet his personal
70 per cent of such
expenditure during his duty performed in the
allowance up to a maximum
course of running of such transport from one
of Rs. 10,000 per month.
place to another place, provided that such
employee is not in receipt of daily allowance

Underground allowance granted to an employee

who is working in uncongenial, unnatural climate ₹800/month
in underground mines
Counter Insurgency Allowance ₹3,900 per month
High Altitude Allowance (9,000–15,000 ft) ₹1,060 per month
High Altitude Allowance (Above 15,000 ft) ₹1,600 per month
Island Duty Allowance ₹3,250 per month
Field Area Allowance ₹2,600 per month

Modified Field Area Allowance ₹1,000 per month

Any Special Compensatory Allowance in the
nature of Special Compensatory (Hilly Areas)
Allowance or High Altitude Allowance or ₹800 per month
Uncongenial Climate Allowance or Snow Bound
Area Allowance or Avalanche Allowance
Border Area / Difficult Area Allowance ₹1,300 per month

Border Area / Difficult Area Allowance ₹1100 per month

Border Area / Difficult Area Allowance ₹1050 per month

Border Area / Difficult Area Allowance ₹750 per month

Border Area / Difficult Area Allowance ₹300 per month

Border Area / Difficult Area Allowance ₹200 per month

Tribal Area Allowance ₹200 per month

 Secti
–
–
–
–
–
–
–
–
U/S 10(18)(i)
U/S 10(7)
U/S 10(14)(i) & Rule 2BB
U/S 10(10AA)(i)
CBDT Circular [Link].200/51/99

Applica
For school education of children

If child stays in hostel

For employees with physical disability

For postings in Siachen Glacier (extreme hardship zone)

For postings located at a height of 1,000 metres or more above the sea level

Whole of India

Whole of India

Any special allowance in the nature of counter-insurgency allowance granted to the membe
For postings in high-altitude regions
For extreme altitude locations
For postings in Andaman & Nicobar, Lakshadweep
(a) Following areas in Arunachal Pradesh :—
(i) Tirap and Changlang Districts;
(ii) All areas North of line joining point 4448 in LZ 4179-Nukme Dong MS 3272-Sepla MT
0170-Tawaken MT 8136-Champai Bun NM 8814, all inclusive.
(b) Throughout Manipur and Nagaland.
(c) Following areas in Sikkim :—
All areas North and North East of line joining Phalut LV 4750-Gezing LV 7059-Mangkha L
(d) Following areas in Himachal Pradesh :
All areas East of line joining Umasila NV 3951-Udaipur NY 8663-Manikaran SB 2300-Pir P
(e) Following areas in Uttar Pradesh :—
All areas North and North-East of line joining Barasua Pass Gangnani TG 1362-Govind Gh
(f) Following areas in Jammu and Kashmir :—
(i) Areas North and East of line joining Zojila MU 3036-Baralachala NE 6672 along the Gr
(ii) All areas West of line joining point 1556 in NR 5470-Gulmarg MT 3105-Naushara MY
8403-Bunakut MT 5453-Razan NN 2239-Zojila, all inclusive;
(iii) All areas West of line joining tip of Chicken Neck RD 7073-Canal junction RD 6364-M
allinclusive.

(a) Following areas in Punjab and Rajasthan :—

Areas West of line joining Jessai, Barmer, Jaisalmer, Pokharan, Udasar, Mahajan Ranges,
Hussainiwala, Dera Baba Nanak, Laisain pulge upto the international border, all inclusive.
(b) Following area in Haryana :—
Satrod (Hissar).
(c) Following areas in Himachal Pradesh :—
Areas North of line joining Narkhanda, Keylong upto Field Area line/High Altitude line.
(d) Following areas in Arunachal Pradesh and Assam :—
(i) Cachar and North Cachar Districts of Assam including Silchar;
(ii) All areas of Arunachal Pradesh and Assam North of river Brahmaputra except Tejpur -
(e) Throughout Mizoram and Tripura.
(f) Following areas in Sikkim and West Bengal :—
Areas Northwards of line joining Sevoke LV 9112-Burdong LV 985-Sherwani LV 9453 -Bag
Altitude line/field area line/international border, all inclusive.
(g) Following areas in Uttar Pradesh :—
Areas North of line joining Uttarkashi, Karan Prayag, Gauchar, Joshimath, Chamoli, Rudra
(h) Following areas in Jammu and Kashmir :—
(i) Areas West of line joining Pattan, Baramulla, Kupwara, Drugmula, Panges, Mankes, Bu
(ii) Areas West of line joining - BP-19, Brahmanadi- Bari, Jindra, Dhansal, Katra, Sanjhi C
I. (a) Manipur Mollan/RH-2365.
(b) Arunachal Pradesh
(i) Kameng;
(ii) North Eastern Arunachal Pradesh where heights are 9,000 ft. and above;
(iii) Areas east or west of Siang and Subansiri sectors
(c) Sikkim
(i) Area North-NE-East of line Chhaten LR 0105, Launchung LR 1902, pt. 4326 LW 1790, p
(ii) All other areas at 9,000 ft. and above.
(d) Uttar Pradesh
Areas of Harsil, Mana and Malari Sub-divisions and other areas of heights at 9,000 ft. and
(e) Himachal Pradesh
(i) All areas at 9,000 ft. and above ahead of line joining Puhkaja-kunzomla towards the bo
(ii) Area ahead of line joining Karchham and Shigrila to—wards the bower.
(iii) All areas in Kalpa, Spiti, Lahaul and Tisa.
(f) Jammu and Kashmir
(i) All areas from NR 396950 to NR 350850, NR 370790, NR 311776 North of Shaikhra Vil
(ii) Areas of Doda, Sank and other posts located in areas at a height of 9,000 ft. and above
(iii) North of line Kud-Dudu and Bastt-garh, Bilwar, Batote and Patnitop.
(iv) All areas ahead of Zojila served by Road Srinagar-Zojila-Leh in Leh District.
(v) Gulmarg - All areas forward of line joining Anita Linyan 3309 - Kaunrali - 2407.
(vi) Uri South - All areas forward of Kaunrali - Kandi 1810 Kustam 1505 - Sebasantra 1006
(vii) BAAZ Kaiyan Bowl - All areas forward of Dulurja 9712-BAAZ 0317 - Shamsher 0416 in
(viii) Tangdhar - All areas west of Nastachun Pass Tangdhar Bowl and on Shamshabari Ra
(ix) Karan and Machhal sub-sectors - All areas along the line Pharkiangali 0869 to Z Gali
(x) Panzgam, Trehgam and Drugmul.
(b) North and Middle Andamans;
(c) Throughout Lakshadweep and Minicoy Islands;
(d) All places on or north of the following demarcation line:
Point 14600 (2881) to Sala MS 2686-Matau MS 6777 - Sakong MT 1379-Bamong- Khonaw
7410 - Gshong MK 9749 - Yinki Yong NF 4324-Damoroh MF 6208 - Ahinkolin NF 8811 - Kro
Kamphu NM 1125 - Point 6490 (NM 1493) Vijayanagar NSA 486;
(e) Following areas in Himachal Pradesh :
(i) Pangi Tehsil of Chamba District;
(ii) Following Panchayats and villages of Bharmour Tehsil of Chamba District :
(A) Panchayat :
Badgaun, Bajol, Deol Kugti Nayagam and Tundah.
(B) Villages :
Ghatu of Gram Panchayat Jagat Kanarsi of Gram Panchayat, Cauhata.
(iii) Lahaul and Spiti District;
(iv) Kinnaur district:
(A) Asrang, Chitkul and Hango Kuno Charang Panchayats;
(B) 15/20 Area comprising the Gram Panchayats of Chhota Khamba, Nathpa and Rupi;
(C) Pooh Sub-Division excluding the Panchayat Areas specified above.
(v) 15/20 Area of Rampur Tehsil comprising of Panchayats of Koot, Labana-Sadana, Sarpa
(vi) 15/20 Area of Nirmand Tehsil, comprising the Gram Panchayats of Kharga, Kushwar a
(f) Chimptuipui District of Mizoram and areas beyond 25 km. from Lunglei town in Lungle
(g) Following areas in Jammu and Kashmir:
(i) Niabat Bani, Lohi, Malhar and Macchodi of Kathua District;
(ii) Dudu Basantgarh Lander Bhamag Illaqa, Thakrakote and Nagote of Udhampur Distric
(iii) All areas in Tehsil Mahore except those specified at III(f )(i)below in Udhampur Distri
(iv) Illaqas of Padder and Niabat Nowgaon in Kishtwar Tehsil of Doda District;
(v) Leh District;
(vi) Entire Gurez - Niabat, Tangdhar Sub-Division and Keran Illaqa of Baramulla District.
(h) Following areas of Uttar Pradesh :—
(i) Chamoli District;
(ii) Pithoragarh District;
(iii) Uttarkashi District.
(i) Throughout Sikkim State.
II. Installations in the Continental Shelf of India and the Exclusive Economic Zone of India

III. (a) Throughout Arunachal Pradesh other than areas covered by those specified at I(d)
(b) Throughout Nagaland State.
(c) South Andaman (including Port Blair).
(d) Throughout Lunglei District (excluding areas beyond 25 km. from Lunglei town) of Mi
(e) Dharmanagar, Kailasahar, Amarpur and Khowai in Tripura.
(f) Following areas in Jammu and Kashmir :
(i) Areas up to Goel from Kamban side and areas upto Arnas from Keasi side in Tehsil Mah
(ii) Matchill in Baramulla District.
(g) Following areas in Himachal Pradesh :
(i) Bharmour Tehsil, excluding Panchayats and villages covered by those specified at I(e)(
(ii) Chhota Bhangal and Bara Bhangal area of Kangra District;
(iii) Kinnaur District other than areas specified at I(e)(iv);
(iv) Dodra - Kawar Tehsil, Gram Panchayats of Darkali in Rampur, Kashapath Tehsil and M
(b) Throughout Tripura except areas those specified at III(e);
(c) Throughout Manipur;
(d) Following areas of Himachal Pradesh :
(i) Jhandru Panchayat in Bhatiyat Tehsil, Churah Tehsil, Dalhousie Town (including Banik
(ii) Outer Seraj (excluding Village of Jakat Khana and Burow in Nirmand Tehsil of Kullu D
(iii) Following areas of Mandi District :
(A) Chhuhar Valley (Jogindernagar Tehsil);
(B) Bagra, Chhatri, Chhotdhar, Garagushain, Gatoo, Gharyas, Janjehli, Jaryar, Johar Kalha
(C) Binga, Kamlah, Saklana, Tanyar and Tarakholah, Panchayats of Dharampur Block;
(D) Balidhar, Bagra, Gopalpur, Khajol, Mahog, Mehudi, Manj, Pekhi, Sainj, Sarahan and T
(E) Bohi, Batwara, Dhanyara, Paura-Kothi, Seri and Shoja, Panchayats of Sundernagar Teh
(iv) Following areas and offices of Kangra District:
(A) Dharamshala town and Women's ITI; Dari, Mechanical Workshop, Ramnagar; Child W
Shamnagar; Tea Factory, Dari; Forest Corporation Office, Shamnagar; Tea Factory, Dari; Se
Dharamshala town but included in Dharamshala town for purposes of eligibility to special C
(B) Palampur town, including HPKVV Campus at Palampur and H.P. Krishi Vishvavidyalay
Workshop/HPPWD Division, Bundla; Electrical Sub-Division, Lohna; D.P.O. Corporation, Bu
included in Palampur town for the purpose of above allowance;
(v) Chopal Tehsil; Ghoris, Panjgaon, Patsnu, Naubis and Teen Koti of Pargana Sarahan; D
Rampur Tehsil of Shimla District and Shimla Town and its suburbs (Dhalli, Jatog, Kasumpt
(vi) Panchayats of Bani, Bakhali (Pachhad Tehsil), Bharog Bheneri (Paonata Tehsil), Birla
Tract of Sirmour District;
(vii) Mangal Panchayat of Solan District;
(e) Following areas in Jammu and Kashmir :
(i) Areas in Poonch and Rajouri Districts excluding the towns of Poonch and Rajouri and S
(f) Following areas in Jammu and Kashmir :
Areas not included in I(g), III(f) and IV(e) above, but which are within a distance of 8 km.
V. Jog Falls in Shimoga District in Karnataka.

VI. (a) Throughout the State of Himachal Pradesh other than areas covered by those speci
(b) Throughout the State of Assam and Meghalaya

(a) Madhya Pradesh

(b) Tamil Nadu
(c) Uttar Pradesh
(d) Karnataka
(e) Tripura
(f) Assam
(g) West Bengal
(h) Bihar
(i) Orissa