Calculate in Form 10E - IT Section 89(1) Official Clarification 2022-23

Arrears how to Calculate in Form 10E – IT Section 89(1) Official Clarification 2022-23

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Arrears how to Calculate in Form 10E – IT Section 89(1) Official Clarification 2022-23: Salary Persons how to Filing Form 10E Benefits FY 2022-23. Income tax Form-10E and Section 89(1) details download in Telugu. Income Tax relief calculation for 10E form in Income Tax 2022-23. How to Calculate Arrears Claim Relief under Section 89(1) FY 2022-23. AP Employees How to claim tax relief under Section 89 for salary arrears? TS Teachers How to calculate Arrears Relief Calculation U/s 89(1) with Automated Arrears Calculator with Form 10E Since FY 2014-15, FY 2015-16, FY 2016-17, FY 2017-18, FY 2019-20, FY 2020-21 and FY 2021-22. AP Teachers/ Employees Arrears how to Calculate in Form 10E – IT Section 89(1) Official Clarification 2018-19.

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Arrears how to Calculate in Form 10E – IT Section 89(1) Official Clarification 2022-23

Arrears Calculation for FY 2018-19

With Arrears	2018-19	Without Arrears	2018-19
With Arrears	2018-19	Without Arrears	2018-19	Total income (excluding salary received in arrears or advance)	502,560	Net Taxable Income	502,560
Arrears Received	87,700	Arrears Received	–		502,560	Net Taxable Income	502,560
Total Taxable Income	590,260	Total Taxable Income	502,560
Up to Rs. 2,50,000	–	Up to Rs. 2,50,000	–
Rs.2,50,001 To 5,00,000. (@ 5%)	12,500	Rs.2,50,001 To 5,00,000. (@ 5%)	12,500
Rs.5,00,001 To 10,00,000. (@ 20%)	18,052	Rs.5,00,001 To 10,00,000. (@ 20%)	512
above Rs.10,00,001. (@ 30%)	–	above Rs.10,00,001. (@ 30%)	–
Tax rebate U/s 87A	–	Tax rebate U/s 87A	–
Total	30,552	Total	13,012
Health Cess @ 1%	306	Health Cess @ 1%	130
Education Cess @ 3%	917	Education Cess @ 3%	390
Total Tax	31,775	Total Tax	13,532	18,243

Arrears Calculation for FY 2014-15 (PRC Arrears)

With Arrears	2014-15	Without Arrears	2014-15
With Arrears	2014-15	Without Arrears	2014-15	\|
Net Taxable Income	310,000	Net Taxable Income	310,000
Arrears Received	58,000	Arrears Received	–
Total Taxable Income	368,000	Total Taxable Income	310,000
Up to Rs. 2,50,000	–	Up to Rs. 2,50,000	–
Rs.2,50,001 To 5,00,000. (@ 10%)	11,800	Rs.2,50,001 To 5,00,000. (@ 10%)	6,000
Rs.5,00,001 To 10,00,000. (@ 20%)	–	Rs.5,00,001 To 10,00,000. (@ 20%)	–
above Rs.10,00,001. (@ 30%)	–	above Rs.10,00,001. (@ 30%)	–
Tax rebate U/s 87A	2,000	Tax rebate U/s 87A	2,000
Total	9,800	Total	4,000
Education Cess @ 1%	98	Education Cess @ 1%	40
Secondary & Higher Education Cess @ 2%	196	Secondary & Higher Education Cess @ 2%	80
Total Tax	10,094	Total Tax	4,120	5,974

Arrears Calculation for FY 2015-16 (One Month Cash Arrears)

With Arrears	2015-16	Without Arrears	2015-16
With Arrears	2015-16	Without Arrears	2015-16	\|
Net Taxable Income	280,000	Net Taxable Income	280,000
Arrears Received	7,200	Arrears Received	–
Total Taxable Income	287,200	Total Taxable Income	280,000
Up to Rs. 2,50,000	–	Up to Rs. 2,50,000	–
Rs.2,50,001 To 5,00,000. (@ 10%)	3,720	Rs.2,50,001 To 5,00,000. (@ 10%)	3,000
Rs.5,00,001 To 10,00,000. (@ 20%)	–	Rs.5,00,001 To 10,00,000. (@ 20%)	–
above Rs.10,00,001. (@ 30%)	–	above Rs.10,00,001. (@ 30%)	–
Tax rebate U/s 87A	2,000	Tax rebate U/s 87A	2,000
Total	1,720	Total	1,000
Education Cess @ 1%	17	Education Cess @ 1%	10
Secondary & Higher Education Cess @ 2%	34	Secondary & Higher Education Cess @ 2%	20
Total Tax	1,771	Total Tax	1,030	741

Arrears Calculation for FY 2016-17 (DA Arrears Jan 2017)

With Arrears	2016-17	Without Arrears	2016-17
With Arrears	2016-17	Without Arrears	2016-17	\|
Net Taxable Income	340,000	Net Taxable Income	340,000
Arrears Received	10,500	Arrears Received	–
Total Taxable Income	350,500	Total Taxable Income	340,000
Up to Rs. 2,50,000	–	Up to Rs. 2,50,000	–
Rs.2,50,001 To 5,00,000. (@ 10%)	10,050	Rs.2,50,001 To 5,00,000. (@ 10%)	9,000
Rs.5,00,001 To 10,00,000. (@ 20%)	–	Rs.5,00,001 To 10,00,000. (@ 20%)	–
above Rs.10,00,001. (@ 30%)	–	above Rs.10,00,001. (@ 30%)	–
Tax rebate U/s 87A	5,000	Tax rebate U/s 87A	5,000
Total	5,050	Total	4,000
Education Cess @ 1%	51	Education Cess @ 1%	40
Secondary & Higher Education Cess @ 2%	101	Secondary & Higher Education Cess @ 2%	80
Total Tax	5,202	Total Tax	4,120	1,082

Arrears Calculation for FY 2017-18 (DA Arrears Jul 2017)

With Arrears	2017-18	Without Arrears	2017-18
With Arrears	2017-18	Without Arrears	2017-18	\|
Net Taxable Income	320,000	Net Taxable Income	320,000
Arrears Received	12,000	Arrears Received	–
Total Taxable Income	332,000	Total Taxable Income	320,000
Up to Rs. 2,50,000	–	Up to Rs. 2,50,000	–
Rs.2,50,001 To 5,00,000. (@ 5%)	4,100	Rs.2,50,001 To 5,00,000. (@ 5%)	3,500
Rs.5,00,001 To 10,00,000. (@ 20%)	–	Rs.5,00,001 To 10,00,000. (@ 20%)	–
above Rs.10,00,001. (@ 30%)	–	above Rs.10,00,001. (@ 30%)	–
Tax rebate U/s 87A	2,500	Tax rebate U/s 87A	2,500
Total	1,600	Total	1,000
Education Cess @ 1%	16	Education Cess @ 1%	10
Secondary & Higher Education Cess @ 2%	32	Secondary & Higher Education Cess @ 2%	20
Secondary & Higher Education Cess @ 2%	32	Secondary & Higher Education Cess @ 2%	20		Total Tax	1,648	Total Tax	1,030	618

Arrears Calculation Total = 5,974+741+1,082+618=8415 (above Tables)
Tax Calculation FY 2018-19 = 18,243 (above Table) Tax Relief from Arrears : 18,243 – 8415 = 9828
Relief under section 89(1) [Indicate the difference between the amounts] = 9,828
You are eligible to claim relief above mentioned amount Under Section 89(1)

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Arrears IT Section 89(1) Official Clarification 2022-23