ARREARS RELIEF U/S (89(1) OF WEST BENGAL GOVT EMPLOYEES (FORM 10E)

Data Input sheet

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

Taxable Income of previous 2008-2009……………………… Rs. 116,000

Taxable Income for this Year(2009-2010)………………………….. Rs. 179,950

Arrears Received in this Year i.e. 2009-2010( 2nd Instlment)…….. Rs. 15,703

Arrears Received in Previous Year as 1st Instalment i.e.2008-2009 Rs. 15,703

D a t a

Total Taxable Income after getting the one Instalment as ROPA-09 of

financial year 2008-2009 is Rs. Rs. 131,703

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)

fter Arrears Pay of ROPA -09

engal. Email:- pranab.banerjee83@gmail.

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

08-09 in the Previous Year i.e. 2008-09 his

previously received.As his 1st Instalment
/s 90(1).For an Example:- If one get Rs.
e was in the financial year 2008-09 Rs.

r 2008-2009 in the Previous Year i.d. 2008-

ho's Taxable Income for financial year
be rs. 135000 for the financial year 2008-

-08 of Standard Deduction 1,50,000 not

00 for Male, 1,90,000 for Women.
 FORM NO.10 E
[See rule 21AA]

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

1 Name and address of the employee

Permanent account number

2

Residential status PERMANENT RESIDENT

3

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)

Payment in the nature of compensation from the employer or former employer 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 Applicable
not less than 3 ye

(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.)

1 Total income (excluding salary received in arrears or advance) Rs. 164,247

2 Salary received in arrears or advance Rs. 15,703

Total income (as increased by salary received in arrears or advance)
3
[Add item 1 and item 2] Rs. 179,950
4 Tax on total income [as per item 3]
Rs. 2,055
5 Tax on total income [as per item 1]
Rs. 438
Tax on salary received in arrears or advance
6
[Difference of item 4 and item 5] Rs. 1,617
Tax computed in accordance with Table "A"
7
[Brought from column 7 of Table A] Rs. 0
Relief under Section 89(1) [Indicate difference between the amounts mentioned
8
against item 6 and item 7] Rs. 1,617

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.)

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

2008-09 Rs. 131,703 Rs. 15,703 Rs. 147,406 Rs. 0 Rs. 0 Rs. 0

Signature:
Place: Name:
Date: Designation:
Dept: