Arrears Relief Calculator For W.B.govt Employees 2
Arrears Relief Calculator For W.B.govt Employees 2
Arrears Relief Calculator For W.B.govt Employees 2
Arrears Relief U/s 89(1) for only West Bengal Govt employee After Arrears Pay of ROPA -09
I n p u tS h e e t
Prepared by Pranab Banerjee, Kalisthanpara, Jiaganj, Murshidabad, West Bengal. Email:- pranab.baner
Cell No. 9474316768, 8906279547
Arrears Received in this Year i.e. 2009-2010( 2nd Instlment)…….. Rs. 15,703
Clarrification :- 1) If any employee can not get Arrears Relief U/S 89(1) for 2008-09 in the Previous Year i.e
Taxable Income for 08-09 is Fixed.(No Add the 1st Instalment which he get as previously received.As his
Clarifficati
already shows in the financial year 2008-09 as Income without any Relief of U/s 90(1).For an Example:- If
on No 1
15000 as arrears as 1st Instalment in the Year 2008-09, and his Taxable Income was in the financial year 2
120000. Hence no Add the Arrears in this financial year i.e. 2008-09
Clariffication No.2):- If any employee already get the Arrears relief U/s 89(1) for 2008-2009 in the Previous
Clarifficati 2009 his taxable Income for 08-09 + 1st Instalment, For an Example:- If one who's Taxable Income for fina
on No. 2 2008-09 is Rs. 120000 + 1st Instalment Rs. 15000 then his taxable Income will be rs. 135000 for the financ
09.
Clarifficati The Calculation of U/s 89(1) in annexure B on the Basis of financial year 2007-08 of Standard Deduction 1
on No 3 1,60,000/- and the Standard Deduction for the Financial Year 2008-09 is 1,60,000 for Male, 1,90,000 for Wo
M 10E)
Prepared By :- Pranab
Banerjee,
Jiaganj,Kalisthanpara,M
urshidabad,W.B.
131703
Mail ID:- pranab
dot
[email protected]
or
[email protected]
Put Male or
Male
Female
Form for furnishing particulars of income under section 192(2A) for the year ending 31 st March, 2010 for
claiming relief under section 89(1) by a Government servant or an employee in a 2[company,co-operative
society,local authority ,university, instituty
Particulars of income referred to in rule 21A of the Income-tax Rules, 1962,during the previous year relevant to
assessment year 2010-11
1 (a)
Salary received in arrears or in advance in accordance with the provisions of sub-
rule (2) of rule 21A. Rs. 15,703
(b)
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 Not Applicable
rule 21A.
(c)
(d)
Payment in commutation of pension in accordance with the provisions of sub-
rule (5) of rule 21A Not Applicable
2
Detailed particulars of payments referred to above may be given in Annexure
I,II,IIA,III, or IV as the case may be. ANNEX-I
…………………………………………..
Signature of the employee
Verification
I, stated above
is true to the best of my knowledge and belief.
Verified today, the Day of
Place: …………………….
………………………………………
Date:…………………… Signature of the employee
ANNEXURE-I
[See item 2 of Form No.10E]
Arrears or advance salary
Sl No. Particulars Amount (Rs.)
TABLE "A"
[See item 7 of Annexure 1]
Total income of Salary Total income (as Tax on total Tax on total Difference in tax
the relevent received in increased by income [as per income[as per [Amount under
previous year arrears or salary received column (2)- column (4) column (6) minus
(Rs.) advance in arrears or After Rebate After Rebate amount under column
relating to the advance) of the and including and including (5)] (Rs.)
relevent relevent Edn Cess and Edn Cess and
Previous previous year previous year Surcharge] Surcharge]
year as mentioned mentioned in (Rs.) (Rs.)
in column (1) column (1) [add
(Rs.) colmn 2 & 3]
(Rs.)
2008-09 Rs. 131,703 Rs. 15,703 Rs. 147,406 Rs. 0 Rs. 0 Rs. 0
Signature:
Place: Name:
Date: Designation:
Dept: