HELP

HELP ON RELIEF CALCULATOR

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 HELP

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 HELP

HELP ON RELIEF CALCULATOR MAIN PAGE

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.

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 HELP

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.

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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 Data

NAME

Designation

Office

PAN

Select Category - It is Compulsary Male

Enter the Arrear Details

(Only the details of years to which arrears are applicable is to be entered. Leave others bla

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

Total Income as per Income tax

returns excluding arrears

Split the Arrears Received this year

into concerned years

Total Arrears Received

The calculations in the remaining tables are automated. You don't have to bother about

TAX CALCULATED ON RECEIPT BASIS

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

Total Income excluding arrears 0 0 0 0

Add: Arrears of salary 0

Total Income 0 0 0 0

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 Data

Tax on total income 0 0 0 0

Add - Surcharge 0

Tax with Surcharge 0 0 0 0

Add - Education cess 0 0 0 0

Total tax 0 0 0 0

TOTAL TAX (A)

TAX CALCULATED ON ACCRUAL BASIS

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

Total Income excluding arrears 0 0 0 0

Add: Arrears of salary 0 0 0 0

Total Income 0 0 0 0

Tax on total income 0 0 0 0

Add - Surcharge 0

Tax with Surcharge 0 0 0 0

Add - Education cess 0 0 0 0

Total tax 0 0 0 0

TOTAL TAX (B)

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 Data

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

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

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 Data

s
to be entered. Leave others blank)

2007-08 2006-07 2005-06

ou don't have to bother about it

T BASIS

2007-08 2006-07 2005-06

0 0 0

0 0 0

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 Data

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

TOTAL TAX (A) 0

AL BASIS

2007-08 2006-07 2005-06

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

TOTAL TAX (B) 0

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 Data

Total Tax (B)

Nil
m under 'Deductions' page)

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 FORM NO.10 E
[See rule 21AA]

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

Name and address of the employee 0

Permanent account number 0 ###

Residential status RESIDENT AND ORDINARILY RESIDENT

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.)

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

1 (a) 0
sub-rule (2) of rule 21A.

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

(b) period of not less than 5 years in accordance with the provisions of sub-rule …Nil…
(3) of rule 21A.
Payment in the nature of compensation from the employer or former employer
at or in connection with termination of employment after continuous service of
(c) …Nil…
not less than 3 years or where the unexpired portion of term of employment is
also not less than 3 ye

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

(d) …Nil…
rule (5) of rule 21A

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

as the case may be.

Signature of the employee

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

Verified today on the, 20th day of July 2025

Place: ……………………. ………………………………………

Date:…………..………… Signature of the employee

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 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) 0

2 Salary received in arrears or advance 0

Total income (as increased by salary received in arrears or advance) [Add item
3 0
1 and item 2]

4 Tax on total income [as per item 3] 0

5 Tax on total income [as per item 1] 0

6 Tax on salary received in arrears or advance [Difference of item 4 and item 5] 0

Tax computed in accordance with Table "A" [Brought from column 7 of Table
7 0
A]

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

8 0
mentioned against item 6 and item 7]

Signature:

Name: 0

Place: ……………………. Designation 0

Date:…………..………… Office 0

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 TABLE "A"
[See item 7 of Annexure 1]

Previous Total income of Salary received Total income Tax on total Tax on total Difference in tax
year the relevent in arrears or (as increased by income [as per income[as per [Amount under
previous advance salary received column (2)- column (4) column (6)
year(Rs.) relating to the in arrears or After Rebate After Rebate minus amount
relevent advance) of the and including and including under column
previous year relevent Edn Cess and Edn Cess and (5)] (Rs.)
as mentioned in previous year Surcharge] Surcharge]
column (1) (Rs.) mentioned in (Rs.) (Rs.)
column (1) (Rs.)

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

2005-06 0 0 0 0 0 0

2006-07 0 0 0 0 0 0

2007-08 0 0 0 0 0 0

2008-09 0 0 0 0 0 0

2009-10 0 0 0 0 0 0

2010-11 0 0 0 0 0

TOTAL 0 0 0 0 0 0

Signature:

Name: 0
Place: ................................. Designation: 0
Date : .................................. Dept: 0

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 PREVIOUS INCOME TAX RATES
MAIN PAGE
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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

Surcharge @
1,00,001 - 1,50,000 1,35,000-1,50,000 ---------- 10%
2005-06

10% if Income
>Rs. 10 lakh,
1,50,001-2,50,000 1,50,001-2,50,000 1,85,001-2,50,000 20% edu cess @ 2%
on IT
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

Surcharge @
1,00,001 - 1,50,000 1,35,000-1,50,000 ---------- 10%
2006-07

10% if Income
>Rs. 10 lakh,
1,50,001-2,50,000 1,50,001-2,50,000 1,85,001-2,50,000 20% edu cess @ 2%
on IT
More than Rs.2,50,000 More than Rs.2,50,000 More than Rs.2,50,000 30%

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

Surcharge @
1,10,001-1,50,000 1,45,001-1,50,000 ---------- 10%
2007-08

10% if Income
>Rs. 10 lakh,
1,50,001-2,50,000 1,50,001-2,50,000 1,95,001-2,50,000 20% edu cess @ 3%
on IT
More than Rs.2,50,000 More than Rs.2,50,000 More than Rs.2,50,000 30%

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

Surcharge @
1,50,001-3,00,000 1,80,001-3,00,000 2,25,001-3,00,000 10%
2008-09

10% if Income
>Rs. 10 lakh,
3,00,001-5,00,000 3,00,001-5,00,000 3,00,001-5,00,000 20% edu cess @ 3%
on IT
More than Rs.5 lakh More than Rs.5 lakh More than Rs.5 lakh 30%

Up to Rs.1.60 lakh Up to Rs.1.90 lakh Up to Rs.2.40 lakh Nil

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

2009-10

Edu cess @ 3%
on IT
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%

Up to Rs.1.60 lakh Up to Rs.1.90 lakh Up to Rs.2.40 lakh Nil

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

2010-11

Edu cess @ 3%
on IT
5,00,001-8,00,000 5,00,001-8,00,000 5,00,001-8,00,000 20%
 on IT

20
More than Rs.8 lakh More than Rs.8 lakh More than Rs.8 lakh 30%