Relief Calc

8/2/2019 Relief Calc

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The relief Calculator is mainly designed to reduce the burden of additional tax due to the

receipt of PAY REVISION ARRERS. Even though pay revision arrear be received from the

year 2009-10 onwards, some more back years are also added to the calculation, to help

those who have received any other type of arrears.This will help to calculate Relief u/s 89(1)

and to print 10 E and related forms, which is to be attached with the income tax statements

This relief will be benefitted those employees, whose total income is not reached at taxable

limit in the previous years to and has to pay tax in this year.Those, who are already paid

taxes in the previous years, will not be benefitted, in normal cases.

The main page of the Relief Calculator has divided in to 5 parts from PART-A to PART E.

You have to enter data only in Part A and Part B. The calculations in the other parts are

automated.

You can fill data only in yellow colured cells.

While entering data in Part A, don't forget to select the appropriate category. Otherwise the

calculations will not take effect

In Part B, there are three rows.In first row, you should enter the Total Taxable Income of the relevent years. Total Income

means excluding arrears ,including all other income and after all the deduction like section

80C,80CC,80D,80G ....80U etc. The figures of the Total Income of the previous years should

be matched with the copies of Income Tax Statments of these years. If you put a diifferent

figure, It will not be accepted by the department.

Only fill the details of years to which arrears are applicable. Leave the remaining columns

blank. Eg. If you revised the salary with effect from July 2009, you may be received Pay

Revision Arrear for the year 2011-12, 2010-11 and 2009-10. Here you should fill only these

three columns and leave the other colums unfilled.

In the second row, you should split the total arrear salary received to concerned years and

insert in the appropriate colums (No matter, whether the arrear is merged to PF or received

in Cash). This can be done with help of the copy of Due-Drawn Statements of Arrear Salary.

The total of arrear salary may be automatically shown on the third row.

HELP ON RELIEF CALCULATOR MAIN PAGE

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Then the relief u/s 89(1) is shown under Part -E. If you have any relief please click on the

button given below the Part-E and print Form 10 E, Annexure-1, and Table-A.

Then insert the amount of Relief u/s 89(1) to the relevent columns of your Income Tax

Statements and deduct it from Total Tax calculated on the income including arrears.If you are using EASY TAX, please insert the relief amount to the 23 rd item of the

Deduction section

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HELP

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Data

2011-12 2010-11 2009-10 2008-09

2011-12 2010-11 2009-10 2008-09

The calculations in the remaining tables are automated. You don't ha

NAME

Designation

Office

PAN

FINANCIAL YEAR

Total Income excluding arrears

Add: Arrears of salary

Total Income

Tax on total income

Enter the Arrear Details(Only the details of years to which arrears are applicable is to be enter

FINANCIAL YEAR

Total Income as per Income tax

returns excluding arrears

Split the Arrears Received this year

into concerned years

Total Arrears Received

Select Category - It is Compulsary Male

TAX CALCULATED ON RECEIPT BASIS

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Data

2011-12 2010-11 2009-10 2008-09

Add - Surcharge

Tax with Surcharge

Add - Education cess

Total tax

Financial year

Total Income excluding arrears

Add: Arrears of salary

Total Income

Tax on total income

Add - Surcharge

Tax with Surcharge

Add - Education cess

Total tax

TAX CALCULATED ON ACCRUAL BASIS

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Data

Relief U/S 89(1) ie Total Tax (A) - Total Tax

(If you are using EASY TAX, please insert this amount to the 23rd item under 'De

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Data

2007-08 2006-07 2005-06

2007-08 2006-07 2005-06

ve to bother about it

ed. Leave others blank)

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Data

2007-08 2006-07 2005-06

TOTAL TAX (A)

TOTAL TAX (B)

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Data

Nil(B)

ductions' page)

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1 (a)

(b) Nil

(c) Nil

(d) Nil

2

Place: .

Date:..

Verified today on the, 14th day of March 2012

Signature of the employee

FORM NO.10 E

[See rule 21AA]

Signature of the employee

Name and address of the employee

ayment n t e nature o compensat on rom t e emp oyer or ormer emp oyer

at or in connection with termination of employment after continuous service of

not less than 3 years or where the unexpired portion of term of employment is

also not less than 3 e

Permanent account number

Residential status

Particulars of income referred to in rule 21A of the Income-tax Rules, 1962,during the previous year relevant

to assessment year 2012-13(Rs.)

Verification

I, , , do hereby declare that what is stated above is true to the best of my knowledge and belief.

Payment in commutation of pension in accordance with the provisions of sub-

rule (5) of rule 21A

Detailed particulars of payments referred to above may be given in Annexure I,II,IIA,III, or IV as

the case may be.

Form for furnishing particulars of income under section 192(2A) for the year ending 31 st March, 2012

for claiming relief under section 89(1) by a Government servant or an employee in a Company, Co-

operative society, Local authority ,University, Institution, Association or Body

RESIDENT AND ORDINARILY RESIDENT

Salary received in arrears or in advance in accordance with the provisions of

sub-rule (2) of rule 21A.

Payment in the nature of gratuity in respect of past services, extending over a

period of not less than 5 years in accordance with the provisions of sub-rule (3)

of rule 21A.

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Sl.No Amount (Rs)

1

2

3

4

5

6

7

8

Name:

Designation

Office

Place: .

Date:..

ANNEXURE-I

[See item 2 of Form No.10E]

Arrears or advance salary

Total income (excluding salary received in arrears or advance)

Salary received in arrears or advance

PARTICULARS

Total income (as increased by salary received in arrears or advance) [Add item

1 and item 2]

Tax on total income [as per item 3]

Relief under Section 89(1) [Indicate difference between the amounts mentioned

against item 6 and item 7]

Signature:

Tax on total income [as per item 1]

Tax computed in accordance with Table "A" [Brought from column 7 of Table

A]

Tax on salary received in arrears or advance [Difference of item 4 and item 5]

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Previous

year

Total income of

the relevent

previous

year(Rs.)

Salary received

in arrears or

advance

relating to the

relevent

previous year

as mentioned in

column (1) (Rs.)

Total income

(as increased by

salary received

in arrears or

advance) of the

relevent

previous year

mentioned in

column (1) (Rs.)

Tax on total

income [as per

column (2)-

After Rebate

and including

Edn Cess and

Surcharge]

(Rs.)

Tax on total

income[as per

column (4)

After Rebate

and including

Edn Cess and

Surcharge]

(Rs.)

Difference in tax

[Amount under

column (6)

minus amount

under column

(5)] (Rs.)

(1) (2) (3) (4) (5) (6) (7)

2005-06

2006-07

2007-08

2008-09

2009-10

2010-11

TOTAL

Name:

Designation:Dept:

Signature:

Place: ...................................

Date : ...................................

TABLE "A"

[See item 7 of Annexure 1]

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Year Male Female Seniors Rate Surcharge/Cess

Up to Rs 1 Lakh Up to Rs.1.35 Lakh Up to Rs.1.85 lakhs Nil

1,00,001 - 1,50,000 1,35,000-1,50,000 ---------- 10%

1,50,001-2,50,000 1,50,001-2,50,000 1,85,001-2,50,000 20%

More than Rs.2,50,000 More than Rs.2,50,000 More than Rs.2,50,000 30%

Up to Rs 1 Lakh Up to Rs.1.35 Lakh Up to Rs.1.85 lakhs Nil

1,00,001 - 1,50,000 1,35,000-1,50,000 ---------- 10%

1,50,001-2,50,000 1,50,001-2,50,000 1,85,001-2,50,000 20%


Up to Rs.1.10 Lakh Up to Rs.1.45 Lakh Up to Rs.1.95 lakhs Nil

1,10,001-1,50,000 1,45,001-1,50,000 ---------- 10%

1,50,001-2,50,000 1,50,001-2,50,000 1,95,001-2,50,000 20%


Up to Rs.1.50 lakh Up to Rs.1.80 lakh Up to Rs.2.25 lakh Nil

1,50,001-3,00,000 1,80,001-3,00,000 2,25,001-3,00,000 10%

3,00,001-5,00,000 3,00,001-5,00,000 3,00,001-5,00,000 20%

More than Rs.5 lakh More than Rs.5 lakh More than Rs.5 lakh 30%


1,60,001-3,00,000 1,90,001-3,00,000 2,40,001-3,00,000 10%

3,00,001-5,00,000 3,00,001-5,00,000 3,00,001-5,00,000 20%



1,60,001-5,00,000 1,90,001-5,00,000 2,40,001-5,00,000 10%

5,00,001-8,00,000 5,00,001-8,00,000 5,00,001-8,00,000 20%


2010-11

Edu cess @ 3%

on IT

2007-08

Surcharge @

10% if Income

>Rs. 10 lakh,

edu cess @ 3%

on IT

2008-09 Surcharge @

10% if Income

>Rs. 10 lakh,

edu cess @ 3%

on IT

2

009-10

Edu cess @ 3%

on IT

PREVIOUS INCOME TAX RATES

alrahiman.wordpress.com

2005-06

Surcharge @

10% if Income

>Rs. 10 lakh,

edu cess @ 2%

on IT

2006-07

Surcharge @

10% if Income

>Rs. 10 lakh,

edu cess @ 2%

on IT

Documents

Relief Calc