full complete compliance
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Professional Tax
use Calculator Open this Li PT
DEFINITION
An Act to provide for the levy collectionof tax on professionals ! trade callin"s e#ploy#ent in the state$ Ca#e into force
in %&'(
FO)*+
Annual )eturn
FO)* ,
*onthly )eturn
FO)* , A
DO-NLOAD FO)*
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ht#
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+LA1
A#ount Tax
Less than 2333 Nil
2333 4 ,333 23
,333 4 5333 (3
5333 4 %3333 %33
%3333 4 %,333 %,3
*ore than %,333 633
DATE OF PA7*ENT
%,th of succeedin"#onth 8 additional ,
days "race
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Provident Fund
use Calculator Open this Li PF
9E#ployee9 as de:ned in +ection 6;f< of the Act #eans anyperson =ho is e#ployee for =a"es in any kind of =ork #anual orother=ise! in or in connection =ith the =ork of an esta>lish#entand =ho "ets =a"es directly or indirectly fro# the e#ployer andincludes any person e#ployed >y or throu"h a contractor in or in
connection =ith the =ork of the esta>lish#ent$
1asic -a"es9 #eans all e#olu#ents =hich are earned >y
e#ployee =hile on duty or on leave or holiday =ith =a"es ineither case in accordance =ith the ter#s of the contract of
e#ploy#ent and =itch are paid or paya>le in cash! >ut dose notinclude
;A< The cash value of any food concession?;1< Any dearness allo=ance ;that is to say! all cash pay#ent >y
=hatever na#e called paid to an e#ployee on account of a rise inthe cost of livin"<! house rent allo=ance! overti#e allo=ance!
>onus! co##ission or any other allo=ance paya>le to thee#ployee in respect of e#ploy#ent or of =ork done in such
e#ploy#ent$;C< Any present #ade >y the e#ployer$
DEFINITION
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FO)*+
http.//ep:ndia$nic$in/do=nloads0for#
s$ht#
+LA1
E#ployee )ate.4
5$22@ Pension Fund2$('@ PF Fund
E#ployer )ate.4
%6@ 1asic%$(%@ Ad#in Char"es
DEDATE
%,th of+ucceedin" *onth8 , daysof Brace
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E#ployees +tate Insurance +che#e
use Calculator Open this Li E+I
DEFINITION
The pro#ul"ation of E#ployees +tate Insurance Act!%&5 envisa"ed an inte"rated need >ased social
insurance sche#e that =ould protect the interest of=orkers in contin"encies such as sickness! #aternity!
te#porary or per#anent physical disa>le#ent! death due
to e#ploy#ent inury resultin" in loss of =a"es orearnin" capacity$ the Act also "uarantees reasona>ly"ood #edical care to =orkers and their i##ediate
dependants$
FO)*+
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DE DAT
%(th of t+ucceedi
#onth 8 ,of Brac
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ic#
e"ays
+LA1
E#ployee.4%$',@ of 1asic
E#ployer.4$',@ of 1asic
Ad#in Char"es
%$(%@
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sion
ofAct
1
TD+ )ent
+EC 4 %& I ofInco#e Tax Act
)ATE +LA1
Particulars)ate
Inco#e Tax63@
+urchar"e%3@
Cess2@
Total66$((@
DE DATE
'th of thesucceedin"
#onth$
uarterlyPay#ent.4
%,th of the+ucceedin"
#onth of thatparticular ended
Challan n
)eturns 66'E
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65%
! 6(
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PANNa#e.4 Previous 7ear
Address . Assess#ent 7ear+ex
T7PE ;8< / ;4< PA)ICLA)+ OTE)+ A*ONT
I N C O
* E F ) O * +
A L ) A I E +
Basic
Dearness Allownace
House Rent Allowance
Conveyance
SodexHo Allowance
Gift Coupons
Prequisities- Assets
Oter Allowance
TOTAL !
;8< llo=ances Taxed if >ills not produced
"edical Allowance
#eave $ravel Allowance
% ucation A owance
$elepone Allowance
SodexHo Allowance
Clu& "e'&ersip
Driver(s Allowance
Petrol Allowance
B)O++ +ALA)7 !
;4< Exe#ptions nder +ec %3
House Rent Allowance ) *+ A ,
Co#putation !. of Basic / Dearness Allowance
or House Rent Allowance Received
or xcess of Rent Paid over *!. BAS0C / DA
or Rent paid durin1 te year
Note.4 2icever is least sould &e ta3en
Conveyance 45s ) * ,
#eave $ravel Allownace
"edical Rei'&urse'ent ! !
SodexHo Coupons
%ducation Allowances
$elepone Rei'&urse'ent
Gift coupons
Petrol Rei'&urse'ent
Driver Rei'&urse'ent
Clu& 'e'&ersip
TOTAL EJE*PTION
NET +ALA)7
;4< Deduction 45S *6
Professional $ax 45s *6 ) iii ,
It can be claimed 2times in a block of 4years ( 2006 - 2009 )
Interest repayment onhigher education /
uniersity is e!empted
"#$%&- '$ some places ormulae are feedinto the blanks *lease do not change
those blanks as $'+ ,#*.$'$I#" maygo rong
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TOTAL DEDCTION+
TOTAL +ALA)7 INCO*E
I N C O * E F ) O *
O + E P ) O P E ) T 7
;4< Deduction under Capter 70 A
45s 8! C
%'ployee Contri&ution to Provident 9und
* a x p t o % ! 3 3 !
3 3
#ife 0nsurance Pre'iaPu&lic Provident 9und
:ational Savin1 Certi;cate 7000 0ssue
Principle for Housin1 #oan Repay'ent
Pay'ent for $ution 9ees
Purcase of 0nfrastructure Bonds
$er' deposits
4n er Sec 8!CCC Pensions
TOTAL
Other Deductions45s G ) Donations ,
45s GGA ) Donations ,45s D ) "edical 0nsurance pre'ia ,
45s % ) 0nterest on %ducational #oan ,
45s DD ) "edical $reat'ent for andicapped ,
TOTAL
TAJA1LE INCO*E
$A< O: $O$A# 0:CO"%
;8< Surcar1e
;8< %ducational Cess
TOTAL TAJ PA7A1LE
$ax Deducted at Source
By
By
By
TOTALTAJ DEDCTA1LE
"O:$H 20S% PRORA$A
%<C%SS D%D4C$0O:
,%113%' .*25 75
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= >!!?-!8
= >!!8-!@
"A#%
TOTAL FO) TE 7EA)
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'ccording to Income $a! 'ct a ma! of 9600can be claimed for coneyance
$he amount leastamong the folloing
should beconsidered
$his can be claimed 2times in a block of 4years ( 2006-2009 )
%!empted amount&-
78000 pa ie 7280 pm
%!emption &- 00 pmor :isable&- 7600 pm
' ma! of 78000 pa can be claimed ie7280pm
,hildren staying ith parents e!emption of 3s 700 pm if ithe
e!emption alloed for only a ma!
' a! of 3s 200 pm hich < 2400 pa
DO-NLOAD FO)* CLICG IN 1OJ1ELO-
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$in/taxpayer/tds$ht#http.//===$inco#etax#u#>ai$nic$in/taxpaye
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! onthly deduction of ta! for the year
=ou can put remaining months incase $:1 already deducted
! 'nd you need to consider the $a! in the preceeding 3#>
1.3,?'3@% I1 '**AI,'A% B 705 if income is 7000000 aboe
"ormal :onations are e!empted
:onations $oards 3esearch :ee!empted
:isable C05&--- 80000 e!empted:isable D05&--- E8000 e!empted
:iseases&--- C68 years&---- 40000 pa D68 years&---- 60000 pa
lind&---- 80000 pa %!empted
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If aboe 68 years an additional 8000 can becharged hich is 20000 p a
hostel e!emption of 3s ;00 pm ith
of 2 children
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lopment are
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Frin"e 1ene:t Tax
DEFINITION
The Finance Act! 633, has introduced a ne= levy! na#ely! Frin"e 1enTax ;hereafter
referred to as F1T< on the value of certain frin"e >ene:ts$ The provisirelatin" to levy of this tax
are contained in Chapter JII4 ;sections %%,- to %%,-L< of the Incotax Act! %&(%$ This
circular seeks to provide a har#onious! purposive and contextualinterpretation of the provisions of
the Finance Act! 633, relatin" to the F1T so as to further the o>ectivthis levy$
PA7*ENT OF F1T
Thee#ployer is reKuired to pay advance tax at the rate of 23@
of the current frin"e >ene:ts paid orpaya>le in each Kuarter$ The advance tax is to >e paid on
or >efore the %,th of the #onth follo=in"that Kuarter$ o=ever! in the case of the last Kuarter
endin" on the 2%st of *arch of the :nancialyear! the advance tax shall >e paya>le on or >efore the %,
th day of *arch of that year$
1)EAG P.4
;%< 63@;6< 23@;2< 23@;< 6,@
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use Calculator Open this Li F1T
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:t
ns
e4
of
;A< entertain#ent?;1< provision of hospitality of every kind to any
person! =hether >y =ay of food or>evera"es or in any other #anner excludin" food
or >evera"es provided to thee#ployees in the oMce or factory or nontransfera>le paid vouchers usa>le only at
eatin" oints or outlets?;C< conference excludin" fee for participation >y
the e#ployees in any conference?;D< sales pro#otion includin" pu>licity >ut
excludin" speci:ed expenditure onadvertise#ent?
;E< e#ployee =elfare excludin" any expenditure orpay#ent #ade to ful:ll any
statutory o>li"ations or #iti"ate occupationalhaards or provide :rst aid facilities in
the hospital or dispensary run >y the e#ployer?;F< conveyance tour and travel ;includin" forei"n
travel<?
;B< use of hotel! >oardin" and lod"in" facilities?;< repair! runnin" ;includin" fuel< and
#aintenance of #otorcars and the a#ount of depreciation thereon?
;I< repair! runnin" ;includin" fuel< and#aintenance of aircrafts and the a#ount of
depreciation thereon?;H< use of telephone ;includin" #o>ile phone< other
than expenditure on leasedtelephone lines?
;G< #aintenance of any acco##odation in thenature of "uest house other than
acco##odation used for trainin" purposes?
;L< festival cele>rations?;*< use of health clu> and si#ilar facilities?
;N< use of any other clu> facilities?
CLA++E+ OF F1T
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alue Added Tax
alue Added Tax is leviedon products sold in thestate at various rates
na#ely 3@! %@! @! %6$,@
Due Date.4 63th of+ucceedin" *onth
under For# %33
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To Do=nload For#sClick on the 1ox
>elo=
http.//ctax$kar$nic$in/Final0AT0FO)*+0FO)0-E1$doc
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+ervice Tax
To do=nload for#sclick on the >ox 1elo=
http.//===$servicetax$"ov$in/st4
for##ainp"$ht#
Due Date.4 ,thof +ucceedin"
#onth in BA)4 'Challan
%,th of the+ucceedin"
#onth in =hich
uarter endedin +T42
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ONTL7
A)TE)L7
)ATE.4
Inco#e Tax Cess
%6@ 2@
Total.4 %6$2(@
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Checklist of usual statutory co#pliances for the #onth of Hanuary 6335
*onth Area O>li"ation
an Service $ax "ontly Deposit of Service $ax fro' cooperate Assesses
? an $DS Deposit $DS5$CS Deposit
* an $DS 9illin1 of uarterly $DS return of :R0
* an $DS 9illin1 of uarterly $DS5 $CS
* an 9B$ uarterly pay'ent of 9B$
* an Service $ax uarterly pay'ent of service tax
>! an 7A$
>! an 7A$
>! an CS$ - arnata3a "ontly ;lin1 of te CS$ return in te state of arnata3a
>! an $:7A$
>! an $:7A$ "ontly ;lin1 of te 7A$ return under te $a'il :adu 7A$
>! an CS$ - $:
>! an AP7A$
>! an CS$ - AP
+* an $DS 0ssue $DS certi;cate
DueDate
Deposit of $DS and ;lin1 of te $DS Return underarnata3a 7A$
"ontly ;lin1 of te 7A$ return under te arnata3a 7A$for re1ular dealers
Deposit of $DS and ;lin1 of te $DS Return under $a'il:adu 7A$
"ontly ;lin1 of te CS$ return in te state of $a'il :adu
"ontly ;lin1 of te 7A$ return under te AndraPrades 7A$
"ontly ;lin1 of te CS$ return in te state of AndraPrades
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For# Notes
GAR-? $e Service tax lia&ility of D%C to &e deposited &y t A:
Callan >8* $e $DS lia&ility of D%C to &e deposited &y ?t A:
Return :o >? $e lia&ility for quarter ended D%C to &e deposited &y *t A:
Return no=- > E >6 E >?% $e lia&ility for quarter ended D%C to &e deposited &y *t A:
$e lia&ility of +rd uarter ) OC$ to D%C , to &e deposited &y *t A:
9or' S$- + $e lia&ility of +rd uarter ) OC$ to D%C , to &e deposited &y *t A:
9or' *>6
7A$ *!! $e 7A$ lia&ility for te 'ont of D%C to &e deposited &y >!t A:
7A$ *!! $e CS$ lia&ility for te 'ont of D%C to &e deposited &y >!t A:
9or' $
9or' 0 $e 7A$ lia&ility for te 'ont of D%C to &e deposited &y >!t A:
9or' 0 $e CS$ lia&ility for te 'ont of D%C to &e deposited &y >!t A:
7A$ >!! $e 7A$ lia&ility for te 'ont of D%C to &e deposited &y >!t A:
9or' 70 $e CS$ lia&ility for te 'ont of :O7 to &e deposited &y >!t D%C
9or' *6 A
$e lia&ility of $DS on 7A$ for te 'ont of D%C to &e deposited &y>!t A:
$e lia&ility of $DS on 7A$ for te 'ont of D%C to &e deposited &y>!t A:
0ssue $DS Certi;cate for tax deducted durin1 previous 'ontif te deductee as not opted for annual $DS certi;cateF
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Checklist of usual statutory co#pliances for the #onth of Fe>ruary 6335
*onth Area O>li"ation
9e& Service $ax "ontly Deposit of Service $ax fro' cooperate Assesee
? 9e& $DS Deposit $DS5$CS Deposit
>! 9e& 7A$
>! 9e& 7A$
>! 9e& CS$ - arnata3a "ontly ;lin1 of te CS$ return in te state of arnata3a
>! 9e& $:7A$
>! 9e& $:7A$ "ontly ;lin1 of te 7A$ return under te $a'il :adu 7A$
>! 9e& CS$ - $:
>! 9e& AP7A$
>! 9e& CS$ - AP
>8 9e& $DS 0ssue $DS certi;cate
DueDate
Deposit of $DS and ;lin1 of te $DS Return underarnata3a 7A$
"ontly ;lin1 of te 7A$ return under te arnata3a 7A$for re1ular dealers
Deposit of $DS and ;lin1 of te $DS Return under $a'il:adu 7A$
"ontly ;lin1 of te CS$ return in te state of $a'il :adu
"ontly ;lin1 of te 7A$ return under te AndraPrades 7A$
"ontly ;lin1 of te CS$ return in te state of AndraPrades
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For# Notes
GAR-? $e Service tax lia&ility of D%C to &e deposited &y t A:
Callan >8* $e $DS lia&ility of A: to &e deposited &y ?t 9%B
9or' *>6
7A$ *!! $e 7A$ lia&ility for te 'ont of A: to &e deposited &y >!t 9%B
7A$ *!! $e CS$ lia&ility for te 'ont of A: to &e deposited &y >!t 9%B
9or' $
9or' 0 $e 7A$ lia&ility for te 'ont of A: to &e deposited &y >!t 9%B
9or' 0 $e CS$ lia&ility for te 'ont of A: to &e deposited &y >!t 9%B
7A$ >!! $e 7A$ lia&ility for te 'ont of A: to &e deposited &y >!t 9%B
9or' 70 $e CS$ lia&ility for te 'ont of A: to &e deposited &y >!t 9%B
9or' *6 A
$e lia&ility of $DS on 7A$ for te 'ont of A: to &e deposited &y>!t 9%B
$e lia&ility of $DS on 7A$ for te 'ont of A: to &e deposited &y>!t 9%B
0ssue $DS Certi;cate for tax deducted durin1 previous 'ontif te deductee as not opted for annual $DS certi;cateF
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PT PT Co#putation
+L$NO Na#e +alary A#ount of PT DOH DO)
% 36 32
3 3, 3( 3' 35 3& 3%3 3%% 3%6 3%2 3% 3%, 3%( 3
%' 3%5 3%& 363 36% 366 362 36 3
Total of PT a#ount 3
)ate of Interest
No$ of #onths Delay
Interset A#ount 3
B)AND TOTAL ; INCL OF INT < 3
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=ou are reFuired to fill in theamounts of the concerned
personGs salary it ill sho theamount of *$ to be deducted
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PF PF Co#putation
+L$No
1asic +alary A#ount of Contri>ution
E#ployee E#ployer E#ployee E#ployerAd#in Char"es
% 3 3 36 3 3 32 3 3 3 3 3 3, 3 3 3( 3 3 3' 3 3 35 3 3 3& 3 3 3%3 3 3 3
$his column isused for filling upthe '1I, salary
of %mployee
$his ,olumn isused for filingup the '1I,
salary of%mployer
;;5 goes to *%"1I#" und;6E5 goes to * und
775 of%mployers
asic1alary
085 ofasic1alary
%mployerhas to pay
%:AI1
$otal *ercentagecontributed by
%mployer is 725H7675< 7;675
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Total
3333333333
E#ployee Deposit Link Insurance +che#e
$his 'mount constitutes725 of %mployers asic
0075 of asicsalary %mployer
has to paytoards 'dmin
,harges of %:AI1
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E+I E+I Co#putation
+L$NO1asic +alary A#ount of deduction
E#ployee E#ployer E#ployee E#ployer Ad#in Char"es
% 3 3 362,('
5&
%3
$his columnis used for
filing up theasic salaryof %mployee
$his columnis used fro
filing up theasic salaryof %mployer
7E85 of asic salary ( %ligibility&- 3s 80 aboe per day )
4E85
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Total
3
of asic salary
1'% '1 *,?'3@%1
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$:1 ,'A,.A'$#3
7 794 , 0 0 0
2 794 , 0 0 0
; 794 , 0 0 0
4 794 , 0 0 0
8 794 , 0 0 0
6 794 , 0 0 0E 794 , 0 0 0
794 , 0 0 0
9 794 , 0 0 0
70 794 , 0 0 0
77 794 , 0 0 0
72 794 , 0 0 0
7; 794 , 0 0 0
74 794 , 0 0 0
78 794 , 0 0 0
76 794 , 0 0 0
7E 794 , 0 0 0
7 794 , 0 0 079 794 , 0 0 0
20 794 , 0 0 0
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0 2 02 0066 2266
0 2 02 0066 2266
0 2 02 0066 2266
0 2 02 0066 2266
0 2 02 0066 2266
0 2 02 0066 22660 2 02 0066 2266
0 2 02 0066 2266
0 2 02 0066 2266
0 2 02 0066 2266
0 2 02 0066 2266
0 2 02 0066 2266
0 2 02 0066 2266
0 2 02 0066 2266
0 2 02 0066 2266
0 2 02 0066 2266
0 2 02 0066 2266
0 2 02 0066 22660 2 02 0066 2266
0 2 02 0066 2266
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F1T "ame of ,ompany&-
$
PA)TICLA)+ A*ONT Total
;A<$ Entertain#ent 4 4 4
;1<$ 4 4 4
;C<$
4 4 4
;D<$
4 4 4
;E<$ E#ployees -elfare 4 4 4
;F<$ 1oardin" Lod"in" 4 4 4
Local Conveyance 4 4 4
;B<$ Travel expense 4 4 4
;<$
4 4 4
;I<
4 4 4
;H<$
4 4 4
;G<$
4 4 4
;L<$ Festival cele>ration 4 4 4
;*<$ 4 4 4
;N<$ 4 4 4
;O<$ Bifts 4 4 4
;P<$ +cholarship 4 4 4
Clause of
+ection%%,-1;6<
Deductions ifany
ospitality of everykind to any person
Conference ;other thanfee for participation<
+ales pro#otion!
includin" pu>licityexcludin"advertise#ent
)epair!runnin";includin"Fuel<! #aintenance of#otorcars anddepreciation thereon
)epair!
)unnin";includin"fuel<! #aintenance ofaircraft anddepreciation thereon
se of Telephoneincludin" #o>ilephone;other thanleased lines<
*aintenance ofacco##odation in thenature of "uest houses;Other than fortrainin" purposes<
se of health clu> andsi#ilar facilities
se of any other clu>facilities
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%%,-1;%<;><
4 4 4
%%,-1;%<;c<
4 4 4
Total 4 4 4
Any Free orConcessional ticket forprivate ourneys;ACTAL+<
Contri>ution to+uperannuation fund;ACTAL+<
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Enter A#ount ere Only
$
PA)TICLA)+
63@ 4 ;A<$ Entertain#ent 4
63@ 4;1<$
4
63@ 4
;C<$
4
63@ 4
;D<$
4
63@ 4 ;E<$ E#ployees -elfare 4
63@ 4 ;F<$ 1oardin" Lod"in" 4
63@ 4 Local Conveyance 4
63@ 4 ;B<$ Travel expense 4
63@ 4
;<$
4
3@ 4
;I<
4
63@ 4
;H<$
63@ 4
;G<$
4
,3@ 4 ;L<$ Festival cele>ration
,3@ 4;*<$
4
,3@ 4;N<$
4
,3@ 4 ;O<$ Bifts,3@ 4 ;P<$ +cholarship 4
Percenta"e
expenditure/Pay#ent >ein"frin"e >ene:ts
alue of
frin"e>ene:ts
Clause of
+ection%%,-1;6<
Firstuarter
ospitality of everykind to any person
Conference ;otherthan fee forparticipation<
+ales pro#otion!
includin" pu>licityexcludin"advertise#ent
)epair!runnin";includin"Fuel<! #aintenance of#otorcars anddepreciation thereon
)epair!
)unnin";includin"fuel<! #aintenance ofaircraft anddepreciation thereon
se of Telephoneincludin" #o>ilephone;other thanleased lines<
*aintenance ofacco##odation in thenature of "uesthouses ;Other thanfor trainin" purposes<
se of health clu> andsi#ilar facilities
se of any other clu>facilities
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%33@ 4
%%,-1;%<;><
4
%33@ 4
%%,-1;%<;c<
4
4 Total per uarter 4
Total of uarter
Any Free orConcessional ticketfor private ourneys;ACTAL+<
Contri>ution to+uperannuation fund;ACTAL+<
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A#ount Deductions if any
TOTAL TOTAL
4 4 4 4 4 4 4 4 4
4 4 4 4 4 4 4 4 4
4 4 4 4 4 4 4 4 4
4 4 4 4 4 4 4 4 4
4 4 4 4 4 4 4 4 4
4 4 4 4 4 4 4 4 4
4 4 4 4 4 4 4 4 4
4 4 4 4 4 4 4 4 4
4 4 4 4 4 4 4 4 4
4 4 4 4 4 4 4 4 4
4 4 4 4 4 4 4 4 4
4 4 4 4 4 4 4 4 4
4 4 4 4 4 4 4 4 4
4 4 4 4 4 4 4 4 4
4 4 4 4 4 4 4 4 4
4 4 4 4 4 4 4 4 4
4 4 4 4 4 4 4 4 4
+econduarter
Thriduarter
Fourthuarter
Firstuarter
+econduarter
Thriduarter
Fourthuarter
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4 4 4 4 4 4 4 4 4
4 4 4 4 4 4 4 4 4
4 4 4 4 4 4 4
4 4
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Total
4 63@ 4
4 63@ 4
4 63@ 4
4 63@ 4
4 63@ 4
4 63@ 4
4 63@ 4
4 63@ 4
4 63@ 4
4 4 4
4 63@ 4
4 63@ 4
4 ,3@ 4
4 ,3@ 4
4 ,3@ 4
4 ,3@ 4
4 ,3@ 4
Percenta"eexpenditure/
Pay#ent>ein" frin"e
>ene:ts
alue of
frin"e>ene:ts
I $?% ,#*'"= I1 %"@'@%: I"?#$%A .1I"%11 ( ?#1*I$'AI$= 3'$%
>IAA % 85 3# 205 )
I $?% ,#*'"= I1 %"@'@%: I",#"1$3.,$I#" .1I"%11 ( ,#"
$#.31 $3'%A1 3'$% >IAA % 85 3#205)
I $?% ,#*'"= I1 %"@'@%: I" ,'33=I"@*%#*A% ( 3%*'I31 #" #$#3 ,'31 3'$%
>IAA % 85 3# 205)
I ,#*'"= I1 %"@'@%: I"*3#:.,$I#" # ,#*.$%31 #3
*?'3',%.$I,'A1 ( $?%" 3'$% >IAA%,#% 85 3# 205)
I $?% ,#*'"= .1%1 'I3,3'$ $#,'33= *'11%"@%31 $?%" 3'$% >IAA %
"IA
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4 %33@ 4
4 %33@ 4
4 4
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