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Form 10E Calculation

The document provides instructions for calculating arrears received during the financial year 2024-25, emphasizing the use of specific cells for data entry and the importance of filing Form 10E to claim relief under section 89(1). It outlines the process for determining total income based on various tax return scenarios and includes a calculator for arrears over the last 20 years. Additionally, it offers contact information for assistance with ITR filing or Form 10E queries.

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Sukumar Nayak
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0% found this document useful (0 votes)
252 views7 pages

Form 10E Calculation

The document provides instructions for calculating arrears received during the financial year 2024-25, emphasizing the use of specific cells for data entry and the importance of filing Form 10E to claim relief under section 89(1). It outlines the process for determining total income based on various tax return scenarios and includes a calculator for arrears over the last 20 years. Additionally, it offers contact information for assistance with ITR filing or Form 10E queries.

Uploaded by

Sukumar Nayak
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
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Info

Important Instru
Utility is for arrear received during the FY 2024-25
Only enter data in green cells
Yellow cells are protected and auto populated
Take total income of previous year through ITR V of respect
If revised return is filed take total income from revised retur
If ITR U is filed take total income from ITR U
If ITR of previous income is not filed, enter 0 or estimated in
Male & Female slab difference is available till FY 2011-12 on
New Regime is started from FY 2020-21
Form 10E is mandaotry to file to claim relief of arrear
This calulator will work for arrear of last 20 years

For ITR Filing or Form 10E working call us at 7827521794, 7048930

Page 1
Info

f that respective year

Page 2
calculation

M=Male,F=Female,S=Sr Citizen , N=New


1 scheme N N N M M M M M M M M M M F F F F F F F
Calculation of Relief under section 89(1)
Financial year 2024-25 2023-24 2022-23 2021-22 2020-21 2019-20 2018-19 2017-18 2016-17 2015-16 2014-15 2013-14 2012-13 2011-12 2010-11 2009-10 2008-09 2007-08 2006-07 2005-06
- - - - -
Total Income as per ITR (without
3
arrear)

4 Arrears of salary - - - - -
TAX ON RECEIPT BASIS
Financial year 2024-25 2023-24 2022-23 2021-22 2020-21 2019-20 2018-19 2017-18 2016-17 2015-16 2014-15 2013-14 2012-13 2011-12 2010-11 2009-10 2008-09 2007-08 2006-07 2005-06

Total Income excdg arrears - - - - - - - - - - - - - - - - - - - -


Add: Arrears of salary -
Total Income - - - - - - - - - - - - - - - - - - - -
Tax on total income - - - - - - - - - - - - - - - - - - - -
Add - Surcharge - - - - - - - - - - - - - - - - - - - -
Tax with Surcharge - - - - - - - - - - - - - - - - - - - -
Add - Education cess - - - - - - - - - - - - - - - - - - - -
Total tax - - - - - - - - - - - - - - - - - - - -
TOTAL TAX (A) -
TAX ON ACCRUAL BASIS
Financial year 2024-25 2023-24 2022-23 2021-22 2020-21 2019-20 2018-19 2017-18 2016-17 2015-16 2014-15 2013-14 2012-13 2011-12 2010-11 2009-10 2008-09 2007-08 2006-07 2005-06
Total Income excdg arrears - - - - - - - - - - - - - - - - - - - -
Add: Arrears of salary - - - - - - - - - - - - - - - - - - - -
Total Income - - - - - - - - - - - - - - - - - - - -
Tax on total income - - - - - - - - - - - - - - - - - - - -
Add - Surcharge - - - - - - - - - - - - - - - - - - -
Tax with Surcharge - - - - - - - - - - - - - - - - - - - -
Add - Education cess - - - - - - - - - - - - - - - - - - - -
Total tax - - - - - - - - - - - - - - - - - - - -
Total Tax (B) -
5 Relief U/S 89(1) Total tax (A)- Total Tax (B) -

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Table A

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

Previous Total income Salary received in arrears or Total income (as increased by salary
year of the relevent advance relating to the received in arrears or advance) of the
previous relevent previous year as relevent previous year mentioned in
year(Rs.) mentioned in column (1) column (1) (Rs.)
(Rs.)
(1) (2) (3) (4)

2005-06 - - -

2006-07 - - -

2007-08 - - -

2008-09 - - -

2009-10 - - -

2010-11 - - -

2011-12 - - -

2012-13 - - -

2013-14 - - -

2014-15 - - -

2015-16 - - -

2016-17 - - -

2017-18 - - -

2018-19 - - -

2019-20 - - -

2020-21 - - -

2021-22 - - -

2022-23 - - -

2023-24 - - -

TOTAL - - -

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Table A

xure 1]

Tax on total income [as Tax on total income[as per Difference in tax [Amount under
per column (2)-After column (4) After Rebate and column (6) minus amount under
Rebate and including Edn including Edn Cess and column (5)] (Rs.)
Cess and Surcharge] (Rs.) Surcharge] (Rs.)

(5) (6) (7)

- - -

- - -

- - -

- - -

- - -

- - -

- - -

- - -

- - -

- - -

- - -

- - -

- - -

- - -

- - -

- - -

- - -

- - -

- - -

- - -

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Form 10E

ANNEXURE-I
[See item 2 of Form No.10E]
Arrears or advance salary

Sl
Particulars
No.
1 Total income (excluding salary received in arrears or advance)
2 Salary received in arrears or advance
Total income (as increased by salary received in arrears or advance) [Add item 1 and
3
item 2]
4 Tax on total income [as per item 3]
5 Tax on total income [as per item 1]

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

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

Relief under Section 89(1) [Indicate difference between the amounts mentioned
8
against item 6 and item 7]

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Form 10E

Amount (Rs.)

0
0

0
0

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