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Tax Relief for Salary Arrears

This document provides details of the taxpayer's income tax calculations for the years 2005-2010. It shows the salary, arrears, taxable income, and total tax due for each year. An abstract section summarizes the total tax due, paid, and balance for each year. The taxpayer received salary arrears in some years which were taxed in the year received under section 89, and received tax relief for arrears received in later years. The total tax due over the years was Rs. 9,190, total tax paid was Rs. 8,641, leaving a balance to be paid of Rs. 549.

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Rajat Sharma
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203 views4 pages

Tax Relief for Salary Arrears

This document provides details of the taxpayer's income tax calculations for the years 2005-2010. It shows the salary, arrears, taxable income, and total tax due for each year. An abstract section summarizes the total tax due, paid, and balance for each year. The taxpayer received salary arrears in some years which were taxed in the year received under section 89, and received tax relief for arrears received in later years. The total tax due over the years was Rs. 9,190, total tax paid was Rs. 8,641, leaving a balance to be paid of Rs. 549.

Uploaded by

Rajat Sharma
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as XLS, PDF, TXT or read online on Scribd
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Relief when salary paid in Arrears section 89

Detail of Income Tax for the Year 2005-06 Detail of Income Tax for the Year 2006-07
As per Form -16 As per Form -16
Income chargable under the head salaries 128001 Income chargable under the head salaries 137792
Arrear 8412 Arrear 51244
Total chargable Income 136413 Total chargable Income 189036
Saving under Capital 6-A 54300 Saving under Capital 6-A 54300
Taxable Income 82113 Taxable Income 134736 Say 134740
Tax Upto 100000 NIL Tax Upto 100000 NIL
Tax Payble NIL Tax on Total Income 3474
Education cess 2% 69
Total tax 3543

Detail of Income Tax for the Year 2007-08 Detail of Income Tax for the Year 2008-09
As per Form -16 As per Form -16
Income chargable under the head salaries 158146 Income chargable under the head salaries 205716
Arrear 53051 Sal. Arrear 28327
Total chargable Income 211197 Total chargable Income 234043
Saving under Capital 6-A 66300 Saving under Capital 6-A 100000
Taxable Income 144897 Taxable Income 134043 Say 134050
Tax Upto 100000 NIL 40% Arrear(-) NIL
Tax on Rs.44900 @10% 4490 Taxable Income NIL
Educatio 2% 90 Upto 1,50,000 NIL
Total tax 4580 Tax already deducted 1240

Detail of Income Tax for the Year 2009-10 ABSTRACT OF INCOME TAX FOR THE YEAR 2005-06, 2007-08,
Income chargable under the head salaries 262718 2008-09 & 2009-10
Arrear 0 Year Tax Due Tax already paid Bal. to be paid
Total chargable Income 262718 2005-06 NIL NIL NIL
Saving under Capital 6-A 110878 2006-07 3543 NIL 3543
Taxable Income 162718 Say162720 2007-08 4580 NIL 4580
Tax Upto 160000 NIL 2008-09 NIL 1240 NIL
Tax on Rs.2720 @10% 270 2009-10 280 7200 NIL
Education cess 3% 8 G.Total 8403 8440 (-) 37
Total tax 280
(B.R.Verma)
J.E.
Abstract of Income Tax for the year 2005-06, 2006-07, 2007-08, 2008-09 and 2009-10

Year Tax Paid Taxable salary 6th P.C. Arrear Sal+ 6th CPC arrear Total Tax Due
Tax Due
2005-06 NIL 81789 8412 90201 NIL
2006-07 NIL 94528 51245 145773 4670
2007-08 NIL 85974 53052 139026 3981
2008-09 1441 107578 28328 135906 NIL
2009-10 5400 162718 0 162718 280
Total 532587 141037 673624 8931

(D.R.SHARMA)
J.E.
Abstract of Income Tax for the year 2005-06, 2006-07, 2007-08, 2008-09 and 2009-10

Year Tax Paid Taxable salary 6th P.C. Arrear Sal+ 6th CPC arrear Total Tax Due
Tax Due
2005-06 NIL 73701 8412 82113 NIL
2006-07 NIL 83492 51244 134736 3543
2007-08 NIL 91846 53051 144897 4580
2008-09 1249 105718 28327 134045 NIL
2009-10 5400 162718 0 162718 280
Total 517475 141034 658509 8403

(B.R.VERMA)
J.E.
Relief when salary paid in Arrears section 89
Detail of Income Tax for the Year 2005-06 Detail of Income Tax for the Year 2006-07
As per Form -16 As per Form -16
Income chargable under the head salaries 130161 Income chargable under the head salaries 142900
Arrear 2005-06 8412 Arrear 2006-07 51245
Total chargable Income 138573 Total chargable Income 194145
Saving under Capital 6-A 48372 Saving under Capital 6-A 48372
Taxable Income 90201 Say 90200 Taxable Income 145773 Say 145770
Tax Upto 100000 NIL Tax Upto 100000 NIL
Tax Payble NIL Tax on Total Income 4577
Education cess 2% 92
Total tax 4669

Detail of Income Tax for the Year 2007-08 Detail of Income Tax for the Year 2008-09
As per Form -16 As per Form -16
Income chargable under the head salaries 158346 Income chargable under the head salaries 263993
Arrear 2007-08 53052 Arrear 2008-09 28328
Total chargable Income 211398 Total chargable Income 292321
Saving under Capital 6-A 72372 Saving under Capital 6-A 100000
Taxable Income 139026 Say139030 Taxable Income 192321
Tax Upto 100000 NIL 40% Arrear(-) 56415
Upto 39030 tax @10% 3903 Taxable Income 135906 Say135910
Education cess 2% 78 Upto 1,50,000 NIL
Total tax 3981 Total tax NIL

Detail of Income Tax for the Year 2009-10 ABSTRACT OF INCOME TAX FOR THE YEAR 2005-06,2007-08, 2008-09 & 2009-10

Tax already Bal. to be


paid paid
Income chargable under the head salaries 265238 Year Tax Due
Arrear 2009-10 0 2005-06 NIL NIL NIL
Total chargable Income 265238 2006-07 4669 NIL 4669
Saving under Capital 6-A 108372 2007-08 3981 NIL 3981
Taxable Income 165238 Say165240 2008-09 NIL 1441 (-) 1441
Tax Upto 160000 NIL 2009-10 540 7200 (-) 6660
Upto 5240 tax @ 10% 524 G.Total 9190 8641 549
Education cess 3% 16
Total tax 540
(D.R.Sharma)
J.E.

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