Skip to Article Skip to Youtube

What are the major terms used in Income Tax?

Section 2 of Income Tax Act, 1961 having the broad meaning of the various key terms and expressions used therein. In order to understand the provisions contained in the Act one must have through knowledge of the terms used in the provisions therein like Income, Assessee, etc.,

Apart that there are some specific commonly understood terms are also referred in the Income Tax Act, 1961 which are having wider definition therein, for instance Dividend, Transfer, etc.,. In order to understand the meaning of those terms regarding to the Income Tax, we must search the definitions given in the Act. If the definition is not found in the Act, then we have to refer the General Clauses Act or Dictionaries.

Here are some commonly used terms are enumerated below.

  1. Assessee
  2. Assessment
  3. Person
    • Individual
    • Hindu Undivided Family (HUF)
    • Company
    • Firm
    • Association of Persons (AOP) or Body of Individuals (BOI), whether incorporated or not.
    • Local Authority
    • Artificial Juridical Person for instance, an Idol or Deity.
  4. Dividend
  5. India
  6. Infrastructure Capital Company
  7. Infrastructure Capital Fund
  8. Manufacture

How to know the dispatch status of the C Forms requested

After the VAT Dealer has requested for the C Forms through submission of C Form Utilisation File to the Computerized Dealer Service Center (CDSC), they will verify the file and prepares the C Forms and dispatched to the Dealer address choosen by the dealer at the time of upload the C Form Utilisation file.

How to know C Forms dispatch status through Dealer Account
Here we can see the Courier Dispatch Status of C Forms dispatched to the Dealer Address

After they have dispatched they will updated the system databased with the dispatch information. There we can know the Courier Service Provider name, Docket number, Date of dispatch along with C Forms details. If it is already dispatched then it will show when the document was delivered to the Dealer.

After you have logged in to your Dealer account.

  1. Click on Reports menu in the menu bar.
  2. Choose Form and Waybills and select Courier Dispatch.
  3. In the Courier Dispatched Details page select the Transaction Date From and Transaction Date To.
  4. Choose C Form radio button and click on Search button.

Then you will find the details about the Courier Booking and C Form Details in the page.

Filing of Income Tax Return as per Income Tax Act, 1961

After the Assessee has computed his/her Total Income and Tax Liability he has to submit the Return of Income to the Central Board of Direct Taxes. This Return of Income is nothing but a self declaration of Income earned by the assessee and tax liability during the period in a prescribed format provided by the CBDT.

As per the provisions of Income Tax Act, 1961; CBDT notified the format for filing of Return of Income for various Assessees from Individual to Companies, in which they have to present the Total Income and tax liability. In Return of Income the assessee has to show off the particulars of Income earned under different Heads of Income, Exemptions allowed under each Head of Income, Total Income and Tax liability.

Income Tax Act prescribed due dates for filing of Return of Income in case of different assessees. All the Firms and Companies must submit the Return of Income before the due date. But the CBDT may extend the period for filing of Return of Income in case of Firms and Companies. Individuals are exempted from filing, if the income does not crosses the basic exemption limit specified in the Finance Act.

Computation of Total Income for Tax Payment as per Income Tax Act, 1961

Income Tax Act, 1961 has formulated certain provisions for the computation of Total Income of the assessee to levy Income Tax. And there is a specific procedure to be followed for the computation of the Total Income. And the procedure starts from knowing the Residuary Status of the assessee to the deduction of Advance Tax or Tax Deducted at Source from the Tax Payable if any.So let us go through with each step in detail.

Determine the residential status of the Assessee - Step 1.

We have to identify the Residential Status of an assessee, whose income has to be calculated for the levy of tax as per the Income Tax Act, 1961. The computation process starts with this step only. After that only come to know, that whether such an Income is taxable or not as per the provisions of the Act. The Act has classified the residential statutes of assessee, which are enumerated below.

  1. Resident
    • Resident And Ordinary
    • Resident but Not Ordinarily Resident.
  2. Non Resident

In case of an Individual, the duration for which he is present in India determines his residential status. For instance, Income earned outside India will attract the tax for the Non-Resident assessee, but it is taxable if the assessee is a Resident and Ordinary Resident.

Classify the Income under different Heads of Income - Step 2

The Income Tax Act, 1961 prescribed five major Heads of Income to be considered in the computation of Total Income. Any kind of income to be accrued or to be received will come under any one of the following Heads prescribed here by Act.

  1. Salaries head contains Salary, and Pension related earnings for the computation of Total Income.
  2. Income from House Property head contains Rental Income.
  3. Profits and Gains of Business or Profession head contains income accrued from carrying on any business or profession.
  4. Capital Gains head contains income gained from the sale of capital assets like Sale of Land.
  5. Income from Other head is the residuary head income which don’t come under any one of the above four heads will fall under this head for the computation of Total Income.

Tax payer has to classify earned income under the relevant Head of Income as per the provisions of the Tax.

Non tax chargeable Income to be deducted - Step 3

Income Tax Act, 1961 having provisions for exemption for certain Income to be deducted, either completely or partially upto some limit only. And this income will not form Gross Income. Agriculture Income is completely exempted where as House Rent allowances, Education allowances are partially exempted, which has to be deducted from Income for the computation of Gross Income. The balance income over and above the prescribed exemption limits would be considered as income for the computation of Total Income and have to be classified under the relevant head of income.

Computation of Income under each Head of Income- Step 4

There are certain provisions governing the computation of Income for each and every Head of income. In the computation of income under each head, certain exceptions have to be deducted as per the provisions provided in that particular head.

Clubbing of income of spouse, minor child etc., - Step 5

As per the provisions of Income Tax Act, 1961 Income Tax is levied on a slab system on the Total Income if the assessee. The tax system is progressive nature, as the income rises the tax payable on income will also increase in case of Individuals. Some high-earning tax payers have tendency to divert some portion of their Income to their spouse, or minor child to minimize their tax burden. In order to prevent tax avoidance Income Tax Act incorporated clubbing provision, under which income arising to certain persons have to be included in the income of the person who has diverted his income for the purpose of computing tax liability.

Set off or carry forward Losses - Step 6

An assessee may have different sources of Income under a specific Head of Income. He would get profit from one source and loss from some other source of Income under the same Head of Income. In that case the losses occurred have to be set off against the income earned from the other sources of same Head of Income to derive the Net Income chargeable under that Head.

Similarly, there is Inter-head adjustment contained in the Income Tax Act, 1961, under which assessee can set off the losses of a Head of Income from the income accrued from other Head of Income. Even after the adjustment there is still loss stands then such loss can be carried forwarded to the subsequent year as per the provisions contained in the Act.

Computation of Gross Total Income - Step 7

After allowing exemptions, deductions under each Head of Income, clubbing of Income diverted to the spouse, minor child etc., are then aggregated then set off or carry forward of losses under each Head are done to arrive at the Gross Total Income.

Deductions from Gross Total Income - Step 8

There three types of deductions allowed from Gross Total Income which are enumerated below.

Deduction in respect of certain Payments

  1. Life Insurance Premium paid.
  2. Contribution to Provident Fund or Pension fund.
  3. Medical insurance premium paid.
  4. Payment of interest on loan taken from higher education.
  5. Rent paid.
  6. Donation to certain funds, charitable institutions, etc.,
  7. Contributions to political parties.

Deductions in respect of certain Incomes

  1. Profits and gains from Industrial undertakings or enterprises engaged in infrastructure development.
  2. Profits and gains by an undertaking or enterprise engaged in development of Special Economic Zone.
  3. Certain income of co-operative societies.
  4. Royalty income of authors of certain books other than text-books.
  5. Royalty on patents.

Other Deductions

  1. Deduction in case of a person with disability.

Total Income - Step 9

After set the provisional deductions off against the Gross Total Income, we get the Total Income which is also termed as Taxable Income. And it should be rounded off to the nearest multiple of Rs. 10.

Application of Rate of Tax - Step 10

Each year Finance Minister will announce the rates of tax for different classes of assessees in the Finance Act. For the Individuals and HUF etc., there is a slab rate system and basic exemption limit is provided. For Firms and Companies, a flat tax rate is prescribed. And these tax rates are to be applied on the Total or Taxable Income to arrive at the income tax liability.

Surcharge and Rebate under section 87A - Step 11

The surcharge is an additional charge to be calculated over the Income Tax and it is levied as a percentage of income tax for Individuals and Companies. And there is Rebate u/s 87A provided for the tax payer to make them relief from tax burden.

Education cess, Secondary and Higher education cess

After the Income Tax is increased by the Surcharge or reduced by the Rebate u/s 87A, if applicable Education cess @ 2% is to be calculated @ 2% on income tax and it is charged for the purpose of universalized quality basic education and it is levied on all the tax payers irrespective of their level of Total Income. Further, Secondary and Higher Education cess @ 1% of Income Tax plus Surcharge, if applicable, is leviable to fulfill the commitment of the Government to provide and finance secondary and higher education in the Country.

Advance Tax and Tax Deducted at Source

Although the tax liability is determined at the end of the assessment year, Advance Tax is required to be paid in certain installments on the basis of estimated income of the assessee. And in certain cases Tax is to be Deducted at Source from income by the payer at the specified rated in the Income Tax Act, 1961.

How to record Life Insurance Premium paid in Accounts

When ever a person paid his or his dependents' Insurance Premium can account in his books of Accounts for assessment of Accounts. And there are two different possible methods available for Accounting of payment transaction of Premium of an Insurance to Life Insurance Corporation of India, or other such Insurance Companies. The most common thing is that you must understand what is the nature of such transaction?

How to record Life Insurance (LIC) Premium paid and where does it come in Balance Sheet using Tally.ERP 9
LIC Premium shown under Investments in Balance Sheet

How to record Insurance Premium in manual Accounting

Insurance paid is neither a Income nor an Expenditure but it is a long term Investment and it must be treated as savings so it must be shown on the Assets side in the Balance Sheet.

Premium Account Dr.
 To Cash or Bank Account

How to record Insurance Premium in Tally ERP 9

If you want to pass voucher entry for such a transaction in Tally ERP 9 accounting software then you need to have the following Ledgers in your Company.

  1. Cash or Bank Ledger under Cash-in-hand or Bank Accounts Head.
  2. Premium Ledger under Investments Head.

There will be a default Cash Ledger for every Company in Tally and you need to create Bank Account Ledger if you want to make payment through Bank; and a Premium Ledger needs to be created. We have discussed about ledger creation in How to Create a Ledger in Tally ERP 9 article, therefore skipping the step. After successful creation of the required Ledgers

  1. Select Accounting Vouchers in Gateway of Tally screen.
  2. Make the payment using the Payment Account Voucher Creation screen.

Note: Even you can debit Capital Account Ledger instead of debiting the Premium ledger. But there will be a drastic reduce in capital over a long period if we do this.

Upload C Form Utilisation File (Excel) to obtain C Form

In order to obtain the C Form from the Computerized Dealer Service Center (CDSC) through courier first the VAT Dealer need to upload the details pertaining to the CST Purchases, for which he is requesting the C Forms. And that information need to be prepared in a specific file named C Form Utilisation excel file provided by the A.P. Commercial Taxes Department, which we can obtain from the CTO website.

How to upload C Form Utilization File in AP Commercial Taxes Department website to obtain C Forms
Image showing that how we can upload the C Form Utilization File.

And the Utilisation file has to be prepared based on certain guidelines prescribed by the department. After we have prepared the C Form Utilisation file without any data format related mistakes, then we are just a step ahead to obtain the C Forms. Just login to your Dealer Account in the AP CTD website and follow the below steps.

  1. In your Dealer Account just keep your mouse on CDSC/EDSC menu.
  2. In the drop down menu click on Form Request in CDSC sub menu.
  3. In the Waybills/Statutory Form Request screen you will find your information, there just choose the C Form radio button available at the bottom of the page.
  4. Then you can see Dispatch Address of your firm, if you have more than one address then choose any one of the Dispatch Addresses where the C Forms are to be dispatched and click or Proceed button.
  5. In the next step you will find the Utilisation For C,F,H page, wherein you need to upload your excel files.
    • Click on Choose File button then Open Dialog Box will open there select the Utilisation Files saved in your local hard disk drive.
    • And click on Upload File button then purchases information will be display in the page.
  6. If you want to upload more files to the existing list then click on Yes button available at the end of the page, and repeat the fifth step.
  7. After uploaded all the files click on No button to finish the upload process.
  8. Then you will see the Submission message.

If you see the Submitted Successfully message in the screen, within two to four working days C Forms will reached at your address. If you see any error message solve the error in the excel file and do the same thing from the beginning.

Meaning of Income as per Income Tax Act, 1961

Income Tax is collected based on the Income earned by the assessees and it is mandatory to know the definition of the Income as per provisions of Income Tax Act, 1961. The definition for the Income starts with “Income includes” In the Act. In the Act the definition does not confines the scope of the Income. The definition has broad space for more inclusions within the ambit of the term. There are certain principles are being framed by the Act to define revenue as an Income, which enumerated below.

  • It is a periodic monetary return, which accrues or is expected to accrue regularly or irregularly from a definite source.
  • Normally Revenue Receipts are considered as Income but in some situations Capital Receipts are also accepted as Income as per the Act.
  • Net Receipts are regarded as Income; expenses in connection with Gross Receipts should be deducted to form it as Net Receipts. Deductions for computation of Total Income in relation with each Head are prescribed in the Act.
  • Whatever the Accounting method employed by the assessee; either it is Cash or Mercantile System in that method only the income should be figured out only in the case of computation of Gross Income of Profits and gains of business or profession and Income from other sources Heads.
  • Net Revenue generated for the previous year has to be taxable in the assessment year. Previous Year is a financial year which ends on 31st day of March month, in which year the assessee accrues the income. Assessment Year is the year which is following the Previous Year. For instance. Income earned during previous year 2013-14 will be assessed during 2014-15. Therefore 2013-14 is the Previous Year and 2014-15 will be the Assessment Year.

Introduction to Income Tax and related Law in India

In India Income Tax is the most prominent, and significant Direct Tax collected by the Central Government. Income Tax is levied on Total Income of the previous year of Individuals, Hindu Undivided Family (HUF), Association of Persons (AOP), Body of Individuals (BOI), Firms, Companies etc., annually at once. And there are different Slab Rates are proposed by the Financed Minister every year in the form Finance Bill in the Parliament. Part of the Income Tax has to be paid off by the Assessees in advance based on an estimated Total Income. In India a separate Law called Income Tax Law is formulated by the Indian Government. In practice we don’t hear Income Tax Law but it is operated in one of the instruments, through which the Income Tax Law is operated. In order to frame, formulate, impose and regulate the Income Tax related issues the Income Tax Law make use of 5 instruments related to the Tax, where are discussed below in brief.

Income Tax Act, 1961

This is foremost and premier instrument used by the Government to levy the Income Tax in India. It was came into force on 1st April 1962, and contains 298 Section and XIV Schedules (14). Every year, Finance Bill passed by the Parliament of India will amend this Act with additions and deletions.

The Finance Act

The Finance Minister of Government will present the Finance Budget in the Parliament every year. And the budget will consist of part A and part B. In Part A the Finance Minister will present the proposed Financial Policies of the Government where as in the Part B he speaks about the Tax proposals to be taken for the next Fiscal Year. After the speeches if the Parliament feels it as not approvable then it suggests for the improvements, but in final it has to approve the Budget. After that it has to get assent from the President of India.

Income Tax Rules, 1962

The Central Board of Direct Taxes (CBDT) will administer the Direct Tax, and it is empowered to formulate the mandatory rules for carrying out the requirements of the Income Tax Act, 1961. It frames rules from time to time and these rules are collectively called as Income Tax Rules, 1962.

Circulars and Notifications

In order to justify problem and clear the doubts arise in the scope of Income Tax provisions, the CBDT has issued Circulars and Notifications as guidelines to the officers and/or assessees. The Department has to work within the bounds of Circulars and Notification but there are not mandatory for the assessees to be bound by them.

Case Laws

During the course of Income Tax Act implementation by the CBDT, there are changes for arising issues and problems between the department and assessees. Then these have to be solved and this solving power has been given to the judiciary. The judiciary will hear the disputes arise in the course of Income Tax levy and justify with proper solutions. And the judgments will also be used in the future for such disputes. Judgment given by the Supreme Court of India is ultimate law throughout India and decisions given the High Courts are applicable in the respective states only.

Introduction about Indirect Taxes in India

If the Tax is levied on the Selling Price of the Product or Service in the Country then it is called as Indirect Tax. Under this type of Taxes, Government involves the Dealers, Agencies, and other Local Bodies to collect the taxes from the ultimate product or service user and they pays back to the Government. Here person paying the tax passes on the incidence to another person.

List of Indirect Taxes in India

  1. Excise Duty
  2. Customs Duty
  3. Service Tax
  4. VAT (Value Added Tax)

Introduction about Direct Taxes in India

Direct Taxes are having big scope and having its effect throughout the Country and having no partiality among the State Governments. It is levied by the Central Government and the amendments are being done by the Ministry of Finance of India in each and every year in the form of Finance Budget according to the finance position of the Country.

Hence, this kind of Tax is called as Direct Tax as it is being directly imposed by the Union Government of India and neither imposed by State or Local Government Bodies. And it is directly paid off to the Central Government only. It is evident that there is consistent rise in the Tax rates over the past years. The visible growth in these tax collections as well as the rates of taxes reflects a healthy economic growth of India. Besides that, it even portrays the compliance of high tax along with better administration of taxation.

List of Direct Taxes in India

  1. Income Tax
  2. Corporate Tax
  3. Capital Gains Tax
  4. Securities Transaction Tax
  5. Banking Cash Transaction Tax
  6. Tax Incentives
  7. Fringe Benefit Tax
  8. Double Tax Avoidance Treaty

Introduction about Tax and why Government collects Taxes in India

Before begin to learn Tax, it is better to understand the Meaning of Tax and why the Government is Collecting or Levies Tax on Individuals, Firms, and Companies. In general, Tax is nothing but a kind of fee to be payable on a product, services (financial activities) and Income earned. At present, there are different kinds of Taxes are being operated by the Central and State level Governments in India. Government involvement in the Tax imposition varies based on the Tax Type. As per the nature of Tax it will be imposed by the Central Government of India or respective State Governments or similar other functional equivalents in the State such as Municipal Corporations. Tax Amendments, Computation Methods, and Imposition of varied taxes across the country are carried on only by the Ministry of Finance's Department of Revenue.

What are the Different Taxes available in India?

Classification of Taxes in India

Finance Ministry of India will make proper amendments, issues notification for better management of Taxes India. In India Taxes are broadly divided into two types.

  1. Direct Tax
  2. Indirect Tax

Why the Government Collects the Tax from the people?

A layman blames the government about the levy of tax and they don’t know the reason why the Taxes are collected. Basically, taxes are collected for making the better social environment through public services for that Government will bear some expenditures for Administration, Infrastructure, free Services to the public such as Free Hospitals, Subsidies. As well in this competitive world every country has to protect their land from the other counties. So, it needs the army force so that it need huge money for the security purpose.

I have just outlined major expenditure of the Governments. Even there are some many things involved in that all those are to be paid off by the people of the country finally. So, it imposes the different kinds of Taxes on different kinds of Profit earning Individuals, Social Organizations, Companies, and even from Government Bodies as well. So, be the responsible Tax Payers and not evade the tax. Pay tax on time and support for the development of nation.

How to Reconcile Bank Ledger in Tally ERP 9

It is common practice of every firm or a company to verify its Books of Bank Accounts against the Pass Book of its Bank. Both records are inappropriate with each other due to the reasons of financial transaction happened in Bank and at Business. Hence, our books of records would show excess or deficit Bank Balance. So, that we reconcile his Bank Ledger against the Pass Book or Bank Statement. Bank Reconciliation through manual process is a tedious process to trace out the actual balance at Bank, which can be solved very easily in Tally ERP 9 Accounting Software.

Sample Empty Bank Reconciliation Statement in Tally ERP 9 Image

In order to have Bank Reconciliation you would have Bank Ledger and some financial transactions operated through bank entered in Tally Software as well the Pass Book or Bank Statement from your Bank. Here i am taking Bank of India Account Statement and reconciling for the period May 15 to May 31, 2012.

Bank Reconciliation Mode in Tally ERP 9

You can't reconcile the Bank Statement in Tally in normal mode by just opening the Bank Account Ledger. For this purpose you need to open the Bank Ledger in Reconciliation Mode. You can achieve it in any one of the two methods only after selecting or loading a Company in Tally ERP 9.

Directly from the Gateway of Tally Screen

It is the simple and short cut method to open the Bank Ledger Vouchers in Reconciliation Mode all you have to do is as follows.

  1. Select Banking under Utilities
  2. And select Bank Reconciliation option where you can see list of Bank Ledgers available in your company for reconciliation, select the required Bank Name.

Using F5: Reconcile button in the Ledger Vouchers Screen

It is some what long process method to open but it is useful when you are already opened the Bank Ledger.

  1. Get the Gateway of Tally screen.
  2. Display under Reports.
  3. Account Books
  4. Ledger
  5. Here select the Bank Ledger for reconciliation.
  6. After opening the Ledger just click on F5: Reconcile button in the Button Area or press F5 Key.

After opening Bank Ledger in reconcile mode you need to just enter Bank Transaction Dates of each and every transaction irrespective of the Voucher Entry Date and accept the changes.

Once again check the Bank Ledger in Reconcile Mode at the end of the statement you can see the Balance as per Company Book and Balance as per Bank will be same.

How to write Request Letter for Bank Statement

Bank Statement will show you the financial record, pertaining to a particular period. Obvious we get our day to day bank transactions in the Bank Passbook, yet in some cases it is mandatory for us to obtain a separate Bank Statement from our banker it might be the reason that you might be obtaining Bank Loan, Registering for a new Company, Filing Income Tax Returns, etc.,

There is neither a specific format nor an application available for requesting a Savings, Current, or Over Draft (OCC) Account Bank Statement. in order to obtain the Bank Statement we need to write a simple request letter to the Branch Manager. And you need to show off the reason for requesting the Bank Statement in the Subject, and Body of the Letter itself.

Savings Bank(SB) Account Statement Request Letter Format

Here i have drafted a sample letter for obtaining Savings Bank Account Statement for IT Returns purpose.

Just replace your details in the place of Account Holder details like name, address, account number, bank name, branch name, etc.,

Introduction to Central Sales Tax or CST

The Central Government of India has levied a tax on sales under the provisions of Central Sales Tax (CST) Act, 1957. As per the provision of this act, any movement of goods from one State to another State on account of sale/purchase or transfer of document of Title to goods between two separate parties is considered as Interstate sale or purchase. All such transactions are liable to CST, except goods sent outside the country, which are exempted from levy of CST. For instance, Consignment and Branch Transfers outside the State, Exports, Deemed Exports etc.,

Understand what is a CST in details here.
Introduction to Central Sales Tax

Goods that are supplied to Special Economic Zones, UN, Diplomatic missions, etc. are exempted even the transactions done between different States, based on the submission of Statutory Forms as specified under the CST Act.

Cascading effect of taxes avoided with the introduction of centralized system of Sales Tax to evade the taxes levied by more than one State in Inter State transactions as well to clear the confusion relating to levy and collection of Sales Tax between the states involved in these kind of transactions. There are certain provisions are levied by the Central Government with the introduction of CST Act. It specifies that the CST is payable or levied in the State where the movement of goods commences as a result of interstate sales or purchases.

Dealers registered under CST can claim special benefits like charging low or NIL rate of CST on submission on relevant Statutory Forms. But unregistered dealers are charged with high rate of CST and can’t claim any exemptions on the basis of Statutory Forms as prescribed by the CST Act, 1957.

The Basic CST rate is 2% for Inter State transactions for registered Dealers. It can be claimed if the purchasing dealer issues Statutory Form – Form C to the selling dealer. The selling dealer submits them with his sales tax authorities for payment of 2% and the forms are supplied by the Department of an application by the registered dealers. Also the Inter State sales are exempted from CST, if such sales are med to specified persons or organizations, on submission of Forms like Form H, I, J etc.

In case of unregistered dealers, transaction among States made by them will attract the local sales tax rate of the selling State. No concessions or exemptions are given for such trade made to any category of persons or organizations.

Some point in concern with CST rates

  1. Sales made against Form C will attract the CST rate of 2% or local VAT/Sales Tax of selling dealer whichever is less.
  2. Under the local sales tax law, if the sale or purchase is exempt or Nil, the rate of CST applicable in case of sale to unregistered or registered dealers, will also be exempt or Nil.
  3. The sales tax rates applicable for sale of declared goods, w.e.f. April 1, 2011 is as follows.
    • Sale of declared goods made to registered dealer, will attract levy of CST at local sales tax rate or 2%, whichever is lower.
    • The inter-state sale made to unregistered dealer, will be liable to CST at rates which is equal to VAT/sales tax rates as applicable within the State.

Customizing Comments, enabling Google+ Comments in Google Blogger

Comments play a vital role to engage audience with your blog. And it is obvisouly important to take look at the design of the Comment section in your Blog. By default Google Blogger will be having the General Comments section enabled, apart that we can enable new Google Plus Comments. Using the Comment section visitors will respond to your blog post. Right now blogger allows us either to use the General Comment section or Google+ Comment section.

How to enable or disable Google+ Comments in Google Blogger and how does it appear in the Blog.
Here you can find the Google+ Comment when it is enabled and a Normal Comment box when Google+ Comment Disabled.

General Blogger Comment

By default Blogger enable the General Comment section for every blog. It gives you power to customize the appearance of your comment section and the location where it should be displayed.

Get the Posts and Comments screen by choosing the Comments option from Dashboard and configure the Comments for your blog.
Here you can see the Comment Settings opened by selecting the Comments in the Blogger Dashboard

You can disable the Comment section in your blog by configuring the settings of your Comment section by logging in to your blog.

In the Blogger Dashboard click on the Settings from the drop down menu of your blog, then choose the Posts and Comments. Under Comments you can find the following settings.

Where to display the Comments or Hide it!

Comment Location directs the blogger template, where the Comments section of the blog should be displayed.

  1. Embedded option keeps it at the end of the blog post.
  2. Full Page option will redirect the visitor to a new web page for posting the comment.
  3. Popup window option will display a popup window for commenting.
  4. Hide option will hide the comments section in your blog. It doesn’t mean that your old comments will be deleted but they will not be displayed in your blog.

Therefore you can either display the Comment section below the blog post, in a new webpage, in a popup window; or disable it by selecting the Hide option.

How to restrict the visitors to comment in Blog

You can restrict your blog visitor either to comment or not to comment in your blog based on the type of the user account. The Content Management System has divided the Blog visitors into two.

Blog Members or Authors

The visitor of your blog will become a Member of your blog if you sent him an invitation to participate in your blog for content writing. If you don’t want other to comment in your blog then you can select the Only members of this blog ratio button under Who can comment area. So, Only the Blog Authors will be reserved to comment in your blog.

Non Blog Members

All the visitors of your blog except the Blog Members will be treated as None Blog Members by the Blogger system. If you want to allow even the Non Blog Members to comment you will be having the following options

  1. User with Google Account: If you want to allow only the Google Account visitors to comment in your blog then this option is useful for the blogger.
  2. Registered User: Even you can still lose the restriction by choosing this option, where the visitor having any user accounts including the Google Account can comment in your blog.
  3. Anyone: If you don’t want to restrict and make your audience free birds to comment in your blog without any hindrance then this option is useful. Even the anonymous visitors, who don’t have any User Account also can comment in your blog.

Hence, this area helps to restrict your audience either to allow them to comment in your blog or not.

Comment Moderation

The Comment Moderation area is related to Blog Admin. You can configure either the comment approval before they are going to be published in your blog is mandatory or not. If you have enabled it and provided your email address in the text box then a moderation request will be sent in your inbox. Until you approve the comment it will not be displayed in the blog post. Therefore you can reduce the spam comments in your blog.

Comments section contains the list of all the published, as well as approve the comments
Here you can see all the Published Comments click on the Awaiting moderation to approve the Comments

Other Comment Options

  1. You can reduce the comments spamming in your blog by selecting YES option from the drop down menu for Show word verification area. Then while the visitor commenting he has to type the verification code displayed in the image. It will not work for the Blog Authors even enabled.
  2. Show Backlinks area enables the visitors to link to the blog post in their blog or website. If the visitor found a blog post interested and can included in his blog.
  3. If you want to show any customized message in the comments section then you can write the message in Comment Form Message area. It will be shown near the Comment Box.

Google+ Comments

Google+ Comments is the newly added feature to the Blogger platform. If the blogger has enabled Google+ Comments the owner of the blog can moderate and reply directly from the Google+ Account. To enable the Google+ Comments for your blog you must have

  1. Google+ Social Network Account.
  2. Upgraded to Google+ Profile from Blogger Profile.
  3. Connected your blog either to your Google+ profile or Google+ Page.

By commenting in your blog the visitor can directly show the comment in his Google+ profile page and even he can share with his circles in his Google+ profile as a single task. There is only one drawback that your blog audience must have Google+ profile to comment in your blog. But everyone can get Google+ Account if they have the Google (Gmail) Account.

Every Comment Type has its own features and drawbacks. Therefore the final requirement will be based on your audience type. Hence, choose the best suitable Comment type for your blog.