Polaris
📢 Note: In case of a discrepancy between the Income Certificate and ITR, the higher value of income will be considered.
Required Documents For Fee Waiver Based on Category
Salaried Class (Govt. or Private Employees)
- Self-attested copy of annual family income certificate issued by local district authorities
- Self-attested copy of Form-16 issued by employer (if applicable)
- Self-attested complete Income Tax Return (ITR) form, including total income computation (salary, house property, other sources), duly acknowledged by income office
Non-Salaried Class (Business, Agriculture, Legal, Medical, Tutors, Contractors, etc.)
- Self-attested copy of annual family income certificate issued by local district authorities
- Self-attested complete Income Tax Return (ITR) form, including income from business, house property, or other sources, duly acknowledged by income office
Pensioners / Family Pensioners
- Self-attested copy of annual family income certificate issued by local district authorities
- Self-attested complete Income Tax Return (ITR) form, including income from pension, house property, or other sources, duly acknowledged by income office
Enclosures
- Annexure I: State/UT-wise list of income certificate issuing authorities
- Annexure II:
- A. Sample copy of complete ITR form (includes total income computation)
- B. Sample copy of duly acknowledged ITR
Annexure I – Income Certificate Issuing Authorities (State/UT Wise)
| State / UT | Issuing Authority |
|---|---|
| Andaman and Nicobar Islands | Tehsildar / SDM / Deputy Commissioner |
| Andhra Pradesh | Tahsildar |
| Arunachal Pradesh | Deputy Commissioner |
| Assam | Circle Officer |
| Bihar | Circle Officer / Block Development Officer (BDO) |
| Chandigarh | Sub-Divisional Magistrate (SDM) |
| Chhattisgarh | Tehsildar / Naib Tehsildar |
| Dadra and Nagar Haveli and Daman and Diu | Mamlatdar / Tehsildar |
| Delhi (NCT) | Sub-Divisional Magistrate (SDM) / Revenue Officer |
| Goa | Mamlatdar |
| Gujarat | Tahsildar |
| Haryana | Tehsildar / Sub-Divisional Magistrate (SDM) |
| Himachal Pradesh | Tehsildar / SDM |
| Jammu and Kashmir | Tehsildar / SDM / Deputy Commissioner |
| Jharkhand | Circle Officer / Block Development Officer (BDO) |
| Karnataka | Tahsildar |
| Kerala | Village Officer / Tahsildar |
| Ladakh | Tehsildar / SDM / Deputy Commissioner |
| Lakshadweep | Tehsildar / SDM |
| Madhya Pradesh | Tehsildar / SDM / Sub-Divisional Officer (Revenue) |
| Maharashtra | Tahsildar |
| Manipur | SDM / DC Office |
| Meghalaya | Deputy Commissioner |
| Mizoram | Deputy Commissioner |
| Nagaland | Additional Deputy Commissioner |
| Odisha | Tehsildar |
| Puducherry | Deputy Tahsildar / Revenue Officer |
| Punjab | Tehsildar / SDM |
| Rajasthan | Tehsildar / SDM |
| Sikkim | District Collector |
| Tamil Nadu | Tahsildar |
| Telangana | Tahsildar / Mandal Revenue Officer (MRO) |
| Tripura | Tehsildar / SDM |
| Uttar Pradesh | Tehsildar |
| Uttarakhand | Tehsildar |
| West Bengal | Block Development Officer (BDO) |
| All UTs (general fallback) | Sub-Divisional Magistrate (SDM) / Collector / Deputy Commissioner |
Annexure II – Sample ITR Forms
A. Sample Complete ITR Form (Computation of Income)
B. Sample Copy of Duly acknowledged ITR
