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Arrears how to 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
Total income (excluding salary received in arrears or advance) 502,560 Net Taxable Income 502,560
Arrears Received 87,700 Arrears Received –
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
|
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
|
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
|
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
|
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
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 

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