{% extends "rentals/base.html" %}
{% load rentals_extras %}
{% block title %}Tax {{ s.owner.name }} {{ fy_name }}{% endblock %}
{% block content %}
<div class="head noprint"><h1>House property income</h1>
<div><button class="btn" onclick="window.print()">Print</button> <a class="btn secondary" href="{% url 'tax_csv' s.owner.pk %}?fy={{ s.fy }}&regime={{ s.regime }}">CSV</a></div></div>
<form method="get" class="inline noprint">
FY <select name="fy" onchange="this.form.submit()">{% for y, label in fy_options %}<option value="{{ y }}" {% if y == s.fy %}selected{% endif %}>{{ label }}</option>{% endfor %}</select>
Regime <select name="regime" onchange="this.form.submit()"><option value="old" {% if s.regime == "old" %}selected{% endif %}>Old</option><option value="new" {% if s.regime == "new" %}selected{% endif %}>New (115BAC)</option></select>
Other income <input name="other_income" value="{{ other_income }}" placeholder="unlimited" size="10"> <button class="btn secondary">Apply</button></form>
<section class="card sheet">
<h2>{{ s.owner.name }} - FY {{ fy_name }} (AY {{ ay_name }})</h2>
<p class="muted">{{ s.owner.pan|default:"PAN not recorded" }} - {% if s.regime == "old" %}Old tax regime{% else %}New tax regime{% endif %}{% if s.in_progress %} - year in progress, figures are to date{% endif %}</p>
<table><thead><tr><th>Property (share)</th><th class="num">GAV</th><th class="num">Municipal tax</th><th class="num">NAV</th><th class="num">30% std. ded. 24(a)</th><th class="num">Interest 24(b)</th><th class="num">Income</th></tr></thead>
{% for r in s.rows %}<tr><td>{{ r.property.name }} ({{ r.share_pct }}%)</td><td class="num">{{ r.share.gav|inr:2 }}</td><td class="num">{{ r.share.municipal_tax|inr:2 }}</td><td class="num">{{ r.share.nav|inr:2 }}</td><td class="num">{{ r.share.standard_deduction|inr:2 }}</td><td class="num">{{ r.share.interest|inr:2 }}</td><td class="num">{{ r.share.income|inr:2 }}</td></tr>{% endfor %}
<tr class="total"><td>Total</td><td class="num">{{ s.total.gav|inr:2 }}</td><td class="num">{{ s.total.municipal_tax|inr:2 }}</td><td class="num">{{ s.total.nav|inr:2 }}</td><td class="num">{{ s.total.standard_deduction|inr:2 }}</td><td class="num">{{ s.total.interest|inr:2 }}</td><td class="num">{{ s.total.income|inr:2 }}</td></tr></table>
<h3>Set-off and carry forward</h3>
<table class="kv">
<tr><td>Income / (loss) from house property</td><td class="num">{{ year.income|inr:2 }}</td></tr>
{% if year.income < 0 %}
<tr><td>Set off against other heads (cap Rs 2,00,000{% if s.regime == "new" %}, not allowed in new regime{% endif %})</td><td class="num">{{ year.setoff_other_heads|inr:2 }}</td></tr>
<tr><td>Loss carried forward to next 8 years</td><td class="num">{{ year.loss_carried_forward|inr:2 }}</td></tr>
{% else %}
<tr><td>Brought-forward loss set off</td><td class="num">{{ year.brought_forward_used|inr:2 }}</td></tr>
<tr><td>Taxable house property income</td><td class="num">{{ year.taxable_hp|inr:2 }}</td></tr>
{% endif %}
<tr><th>Loss carried forward at year end</th><th class="num">{{ year.carry_forward_balance|inr:2 }}</th></tr></table>
{% if year.lots %}<p class="muted">Pending lots: {% for fy, amt in year.lots %}FY {{ fy|fylabel }}: {{ amt|inr }}{% if not forloop.last %}; {% endif %}{% endfor %}. {% if year.expired %}Expired this year: {{ year.expired|inr }}.{% endif %}</p>{% endif %}
<h3>TDS under section 194-IB (tenants paying over Rs 50,000 a month)</h3>
{% if s.tds %}<table><thead><tr><th>Tenant</th><th>Unit</th><th class="num">TDS for the lease</th><th class="num">Your share</th></tr></thead>
{% for t in s.tds %}<tr><td>{{ t.lease.tenant }}</td><td>{{ t.lease.unit }}</td><td class="num">{{ t.total_tds|inr:2 }}</td><td class="num">{{ t.share|inr:2 }}</td></tr>{% endfor %}</table>
<p class="muted">Tenant deducts once a year (or on vacating) and deposits it with Form 26QC; claim the credit using Form 16C / Form 26AS.</p>
{% else %}<p class="muted">No tenant crossed the threshold this year.</p>{% endif %}
<h3>Notes</h3>
<ul class="muted">
<li>GAV is the higher of expected rent and rent receivable; if the property was vacant at any time the receivable rent is used. Separate maintenance charges are excluded.</li>
<li>Loan interest and municipal taxes are split in proportion to ownership.</li>
<li>Old regime: a house property loss sets off against other heads up to Rs 2,00,000; the balance carries forward 8 years against house property income only. New regime: no inter-head set-off, the full loss carries forward.</li>
<li>Indicative working to help prepare the return; confirm with a chartered accountant.</li></ul>
</section>
{% if s.history|length > 1 %}<section class="card noprint"><h2>Year by year</h2><table><thead><tr><th>FY</th><th class="num">Income</th><th class="num">Set-off other heads</th><th class="num">B/f used</th><th class="num">C/f balance</th></tr></thead>
{% for h in s.history %}<tr><td>{{ h.fy|fylabel }}</td><td class="num">{{ h.income|inr }}</td><td class="num">{{ h.setoff_other_heads|inr }}</td><td class="num">{{ h.brought_forward_used|inr }}</td><td class="num">{{ h.carry_forward_balance|inr }}</td></tr>{% endfor %}</table></section>{% endif %}
{% endblock %}