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How can I obtain an income certificate for my child's college admission?
An income certificate, as its name suggests, is a document issued by the revenue department operating under the state government. Its aim is to authenticate your annual income from all sources as well as your family's annual income.

The income certificate serves various purposes, including:
1. Verifying an individual's annual income and determining eligibility for benefits and schemes provided by the state government.
2. Qualifying for concessional education quotas and fee waivers for economically disadvantaged individuals.
3. Accessing scholarships offered by government or institutional programs aimed at supporting underprivileged sections.
4. Availing concessional or free medical benefits such as subsidized medicines and treatments.
5. Obtaining concessional interest rates on loans from government institutions.
6. Providing relief to victims affected by natural or man-made disasters.
7. Facilitating the process of claiming government pension.
8. Securing rights to flats, hostels, and other government residences.
9. Assessing income for purposes such as obtaining a ration card, documenting land ownership, tax payment receipts, salary certificates, and other sources of income.
10. The income assessment typically covers the preceding one-year period from the application date, with calculations based on the taxpayer's records for the last financial year. For educational purposes, income attestation is based on the immediate preceding financial year. (As per Government Order (Manuscript) dated 304/2006 issued on 28/10/2006).

How do we determine an individual's income?
Income is not simply the amount spent but rather the total earnings received within a given period, typically a year, such as wages. For instance, under schemes like MGNREGA, if an individual completes 100 days of work at Rs. 164 per day, their income amounts to Rs. 16,400, which is not solely expended on food or medical expenses. This calculation extends to the entire family unit, encompassing a wife, husband, unmarried children, and unmarried siblings.

Under what circumstances can individuals be exempted from income calculation?
- Income of widowed daughters/sisters may be omitted.
- Benefits accruing at the end of service can be waived.
- Leave surrender salary of government employees is not considered as income.
- Festival allowances are not factored into calculations.
- Family pension is excluded from income assessment.
- Salary income is fully taken into account.
- Calculation of Income for Non-Educational Purposes:
  - Income from salary, excluding dearness allowance and house rent allowance, is considered.
  - Special pay, deputation pay/allowance, etc., are included in total income.
  - If a portion of dearness allowance is merged with salary, the applicant must file an affidavit.
  - Travel allowance, permanent travel allowance, honorarium for specific tasks, etc., are exempt from income calculations.
  - Salary income is determined based on a salary certificate issued by the appropriate authority.

What is the method for computing income for educational purposes?
For students enrolled in +2/degree programs, the dearness allowance/HRA of officers can be exempted when determining the family income for fee benefits. However, when calculating income for seat reservations and fee benefits in professional colleges, technical educational institutions, postgraduate courses, diploma courses in polytechnics, postgraduate courses in arts and science colleges, etc., the dearness allowance and house rent allowance will be factored in. (Reference: Kumara Pillai Commission Report GO (MS) 270/86/H edu dt 21/10/86, GO(P) 29/2002/RD dt 26/02/2002, circular No. 47223/D2/85/RD dt 19/10/88) (GO(P) 30/2002/SC/ST/DD dt 05/06/2002).

Income from Pension:
For income certification, the amount deducted from the commutation amount and dearness allowance will be considered. Pension calculations will be based on the pension payment order. (Reference: GO(P) 229/84/Hed/ dt 31/8/1984, No.31616/D2/85/RD)

Income from Trading:
Income from trading is determined by certifying the net profit, calculated as Gross income minus Gross expenditure equals Net Income. (Reference: GO (MS)307/92/RD dt 17/06/1992)

Income Tax Payers:
Income tax payers can determine their income based on tax assessment documents, while others can provide an affidavit regarding their income subject to investigation.

Income of Individuals Employed/Engaged Abroad:
For individuals employed abroad, income determination is subject to investigation based on the affidavit filed by the parent/guardian in the case of applicants/students.

Income from Property:
Income from goods like coconut, paddy, rubber, and tea can be computed based on their respective yields. The valuation of land holdings will be determined using principles similar to those used for valuing gold purchases.

Income from Rented Buildings:
Income from rented buildings is calculated after subtracting the annual maintenance costs.

Income for Relief Employment Scheme:
When assessing income for relief employment schemes, all allowances except the travel allowance should be included. (Reference: GO(MS)342/98/RD dt 28/8/99)

Key points to note:
To avail of central government benefits, individuals need an income certificate issued by the tahsildar, while for state-level benefits, an income certificate from the village officer is required.
Revenue certificates can be obtained conveniently through the Edistrict portal online. Alternatively, individuals without online access can utilize services provided by nearby Akshaya and Jana Seva Kendras.

Article By: Mujeebulla K.M
CIGI Career Team