RELIEF u/s 89(1) CALCULATOR -AVAILABLE FOR DOWNLOAD

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Last year Govt Has implemented the Sixth Central pay commission pay recommendations and distributed the arrears in two instalments .This years most of Govt employees has received heavy salary after release of 60% arrears.Now they are thinking about whether tax can be saved on such arrears ,the answer is yes .We can distribute income according to which it relates to and if after distribution of income in relevant years the tax due of all years is less than the tax due by receipt Method then difference will allowed as exemption under section 89(1) .I have prepared a calculator for calculation of relief under section 89(1) in below excel sheet.Sheet is now available for download.

Just fill your correct name and email and press submit ,Download link will be send at your mail.You may add your friend email address to inform him about the calculator.



Specified DDO CAN ALLOW RELIEF U/s 89(1)
Following employer may allow benefit u/s 89(1) if claimed by employee.
1.company,
2.co-operative society,
3.local authority,
4.university,
5.institution,
6.association or body
7.Govt State or center
8.Public sector undertaking


How it works
This calculator show two calculation one is on the basis of the receipt of salary and other is on the basis of relevant years and if tax on receipt basis is more than relevant years basis then relief under section 89(1) will be available otherwise nothing is available means no benefit in distributing the arrears in respective years.
How to Use.

  • You have to fill only yellow column only .after each entry an updating sign will be shown,after disappearance of the sign then only enter next data.
  • All yellow cell are not mandatory fill only which are required.
  • Arrears in aggregate can be distributed to all relevant years and we can not distribute partial arrears to few years .Means we(avail 89(1)) do it in full or not to do at all.
  • This calculator will not work where in any of the previous year there is Long term capital gain in few cases where slabs changes.Against each row ,which contains a yellow cell a note has been described as under. 
After Feed back from viewers ,few changes has been made in the calculator now all input to be filled are given at one place.No of inputs are also reduced.(updated on 26.01.2010)
Note.
  1. Fill M for male and F for female and S for Sr Citizen
  2. Fill Total Income excluding arrears excluding 40 % arrears received in 2008-09 and 60 % in 2009-10 Financial years but including all other income and after all the deduction like section 80C,80CC,80D,80G ...........80U etc.
  3. Fill 60% arrears received in 2009-10 ,year wise break up under respective year.
  4. Fill 40 % arrears received in 2008-09,year wise break up under respective year.
  5. Fill "1" (one in figure) if relief u/s 89(1) if it is claimed in year 2008-09 on 40 % of arrears.
  6. Fill relief under section 89(1) on 40% arrears , if relief u/s 89(1) if it is claimed in year 2008-09 on 40 % of arrears.
  7. In this column calculation of 89(1) relief on 40 % will be shown on the basis of data entered by you ,if it would have been claimed by you in previous year.if your interested now to claim the same then you can revise your return .
  8. Nothing to fill here ,result is out ,if total A >Total B then relief under section 89(1) will be shown ,otherwise 0 will be shown .Further Form 10E with relevant annexure will also be filled automatically with table-1

Download Format of Form 10E with annexure and Table


Download Format of Form 10E with annexure and Table
Relevant section and rules
Relief when salary, etc., is paid in arrears or in advance.
Section 89. Where an assessee is in receipt of a sum in the nature of salary, being paid in arrears or in advance or is in receipt, in any one financial year, of salary for more than twelve months or a payment which under the provisions of clause (3) of section 17 is a profit in lieu of salary, or is in receipt of a sum in the nature of family pension as defined in the Explanation to clause (iia) of section 57, being paid in arrears, due to which his total income is assessed at a rate higher than that at which it would otherwise have been assessed, the Assessing Officer shall, on an application made to him in this behalf, grant such relief as may be prescribed
The following proviso shall be inserted in section 89 by the Finance (No. 2) Act, 2009, w.e.f. 1-4-2010 :
Provided that no such relief shall be granted in respect of any amount received or receivable by an assessee on his voluntary retirement or termination of his service, in accordance with any scheme or schemes of voluntary retirement or in the case of a public sector company referred to in sub-clause (i) of clause (10C) of section 10, a scheme of voluntary separation, if an exemption in respect of any amount received or receivable on such voluntary retirement or termination of his service or voluntary separation has been claimed by the assessee under clause (10C) of section 10 in respect of such, or any other, assessment year.

Rule 21AA. Where the assessee, being a Government servant or an employee in a [company, co-operative society, local authority, university, institution, association or body], is entitled to relief under sub-section (1) of section 89, he may furnish to the person responsible for making the payment referred to in sub-section (1) of section 192, the particulars specified in Form No. 10E.]

SECTION 89
Relief in case of receipt of salary in arrears or in advance
Year in which relief is to be allowed - Relief under section 89(1) is to be given in the assessment in which the extra payment by way of arrears, advance, etc., is taxed. Basically, the relief under section 89(1) is arithmetical. It involves finding out of two rates of tax. The first is the rate of tax applicable to the total income including the extra amount in the year of receipt. The second is finding out the rate by adding the arrears to the total income of the years to which they relate.—Circular : No. 331 [F.No. 174/102/79-IT(A-I)], dated 22-3-1982.

SECTION 89 (l) RELIEF WHEN SALARY ETC., IS PAID IN ARREARS OR IN ADVANCE
Circular : No. 331 [F. No. 174/102/79-IT(A-I)], dated 22-3-1982.
Scope of relief under the section in five situations explained

1. Section 89(1) authorises grant of relief in a case where an employee receives salary in arrears or in advance or has received in any financial year salary for more than twelve months, a payment which under the provisions of section 17(3)(ii) is a profit in lieu of salary. The effect of such increase is that the income will be assessed at a higher rate than it otherwise would have been assessed and it is for this reason that section 89(1) authorises relief to be allowed. The relief is to be allowed in terms of rule 21A of the Income-tax Rules, 1962.
2. Rule 21A(1) enumerates the following five different situations wherein the assessees will be entitled to relief (four of these are specific situations while the fifth is a residuary one) :
a. salary being received in arrears or advance;
b. where the payment is in the nature of gratuity in respect of past services extending over a period of not less than five years is received;
c. where the payment is in the nature of compensation received by the employee from his employer or former employer at or in connection with termination of his employment after continuous service of not less than three years and where the unexpired portion of the term of employment is also not less than three years;
d. where the payment is in the nature of commutation of pension;
e. where the payment is not covered by the description given in (a) to (d) above.
The relief is to be worked out in the first four situations in accordance with the specific modes described in rule 21A (2)(a) to (d).
3. The authority to grant relief in the four specific cases is the Income-tax Officer assessing the employee. In the residuary case, it is Central Board of Direct Taxes.
4. The relief under section 89(1) is to be given in the assessment in which the extra payment by way of arrears, advance, etc., is taxed. The mode of granting relief spelt out in rule 21A(2) to 21A(5) would show that in all the four different cases the exercise of giving relief is initiated by bringing to tax the whole of the extra amount in the assessment for the assessment year relevant to the year of receipt. Basically, the relief under section 89(1) is arithmetical. It involves finding out of two rates of tax. The first is the rate of tax applicable to the total income including the extra amount in the year of receipt. The second is finding out the rate by adding the arrears to the total income of the years to which they relate. For this purpose the assessee should be asked for a true and authentic statement of the total income of the earlier years to which the arrears pertain There is no warrant for issuing a notice under section 148 or calling for returns of income of the earlier years.
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Circular : No. 9-D (LIII-6), dated 17-3-1966 as modified by Circular No. 14-D (LIII-7), dated 19-4-1966.
Relief in case of encashment of leave salary by an employee while in service - Whether admissible


1. Section 89(1) provides for relief to an assessee when salary, etc., is paid in arrears or in advance or if he receives in one financial year salary for more than 12 months or a payment which under the provisions of clause (3) of section 17 is a profit in lieu of salary and therefore, his income is assessed at a rate higher than at which it would have otherwise been assessed. This relief is granted by the Income-tax Officer on an application made to him in this behalf.
2. The question of admissibility of relief under section 89(1) in respect of amounts received on encashment of leave salary while in service was considered by the Board. The Board are advised that relief under section 89(1) read with rule 21A of the Income-tax Rules would be admissible in respect of encashment of leave salary by an employee when in service. The encashment of leave salary on retirement whether on superannuation or otherwise has already been exempted, by insertion of clause (10AA) in section 10, by the Finance Act, 1982 with effect from 1-4-1978.
Circular : No. 431 [F. No. 174/43/82-IT (A-II)], dated 12-9-1985.
630. Computation of relief under the section - Basis therefor

1. In modification of the instructions contained in the Board’s Circular No. 65 (LIII-I)-IT/49, dated 2-11-1951 regarding computation of relief under section 60(2) of the 1922 Act, it has been decided that the relief under section 60(2)/89(1) shall hereafter be calculated on the following basis.
2. (a) Where the payment to an employee is reasonably attributable to past services of less than 5 years (and is not of the nature of arrears of pay), no relief shall be admissible.
(b)Where the payment to an employee is reasonably attributable to past services of not less than 5 years but less than 15 years, relief will be allowed by subjecting the gratuity payment to tax at the average of the average rates determined by dividing the gratuity amount into two equal portions and adding a portion to the employee’s income in 1[each of] the last two years of his service during which he was in receipt of salary for a full period of 12 months.
(c) Where the payment to an employee is reasonably attributable to past services of 15 years or more, the relief will be calculated by taxing the gratuity payment at the average of the average rates determined by dividing the gratuity amount into three equal portions and adding a portion to the employee’s income in 1[each of] the last three years of service during which he received salary for the full period of 12 months.
3. Where the payment is for arrears of salary, the relief shall as at present be calculated by treating the arrears as the income of the years to which the arrears relate.
1[4. Notwithstanding the above, relief due on account of a payment having been assessed in the assessment year 1965-66 and earlier years will continue to be governed according to the old formula.]
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Circular : No. 239 [F. No. 174/72/78-IT(A-I)], dated 16-5-1978.

Relief in the case of amounts repaid under Additional Emoluments (Compulsory Deposit) Act - Procedure laid down for working out relief under the section


1. Section 8(2) of the Additional Emoluments (Compulsory Deposit) Act, 1974 provides that for the purposes of computing the total income under the Income-tax Act, the amount repaid to an individual is deemed to be salary paid in arrears and the provisions of section 89(1) of the Income-tax Act shall apply. Under section 89(1), relief to be accorded in such cases is to be worked out on the basis of the rules as prescribed in rule 21A(2)(a) of the Income-tax Rules, 1962.
2. Representations have been received by the Board that the claiming of relief under section 89(1), as prescribed, is causing considerable hardship to certain categories of employees, particularly, in those cases of employees where the income of the employee was not taxable but for the repayment of compulsory deposits.
3. The Board have considered these representations and have decided with a view to removing hardship that the following procedure may be adopted by the Disbursing Officers :
a. compute the total income of the relevant previous year excluding the amount, received as repayment of deposit ;
b. allocate the amount received as repayment to the years to which the deposit relates ;
c. add to the amount allocated to each year, the total income of the year; and
d. compute the tax payable on such total income for each year at the rate applicable to that year.
4. If thereafter, it is found that no tax is payable as per (d) above for any of the years to which the repayment has been allocated, the Disbursing Officer need not deduct tax at source from the total income of the employee in the year in which the deposit is being repaid notwithstanding the fact that in the year in which the deposit is repaid the income is taxable.
5. If, however, it is found that by allocating the repayment to the relevant years tax is payable for any year, the Disbursing Officers must deduct tax on the total income including repayment at the rate applicable to the year in which repayment is made. Such employees will have to apply to the Income-tax Officer for claiming relief under section 89(1).
Download Format of Form 10E with annexure and Table

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Name

. SECURITIES,4,(MNP),2,(TDS)2007-08,1,`,1,01.07.12,23,01.09.2008,1,01.10.2012,2,06.07.2009,3,07.08.2012,1,1 PERCENT EXCISE ITEMS LIST,2,1 sep,1,1% excise,2,10 year nsc,6,10(10C),1,1000 court cases judgements supplied to ITO,6,1000 rupee note,3,11-2008,1,11-2010,1,130 items,1,14.08.2008,1,15 august,2,150 Rs coin,2,15g,9,15h,10,18-12-2009,1,192(1A),5,192A,2,194 I,3,194A,4,194c from 01.10.2009,7,194H,5,194j,12,194LC,3,1981-2007,2,2% cst,1,2% excise,1,2004,1,2008,1,2008-09 FY,1,2010,2,206AA,12,234A 234B 234C,9,234c interest calculator,10,234E,14,23AC,1,23ACA,1,23B,2,24C,3,24q annexure II,4,25 paisa coin,1,271(1)(c),1,271B,2,271H,3,272B,1,27A,1,280,5,280 challan,4,281,4,282,2,283,2,29 AUGUST,2,29.04.2010.,1,29/08/2008,2,29/2008 service tax,2,2g meaning use,1,3 idiots,1,30 MARCH,4,31st March,13,32-2010,1,33 of 2009,1,35(2AA),1,35(2AB),1,3CD,15,3g meaning use,1,40(b),2,43B,4,44 AB EXEMPTED INCOME,1,44AA,1,44AB AGRICULTURE,2,44AB new limit,26,44AB NON RESIDENT,3,44ad,13,46/2012 45/2012,1,49C,1,5 day week,1,5 years post office deposit,5,5/2011,1,50 paisa coin,2,54b,19,54EC,22,54ee,1,54f,20,54gb,1,5th paycommission punjab,1,6 % excise,1,6 crore advance limit,1,6/2005,1,69/2010,1,6th cpc,5,6TH PAY COMMISSION,6,70% of pan etds,7,7th Central Pay Commission,10,8 tips to save tax,2,80C,80,80ccc,3,80CCD,12,80cce,2,80CCF,18,80CCG,6,80d,4,80DDB,11,80EE,2,80G,3,80GG,7,80GGA,5,80GGB,1,80ggc,1,80tta,2,80U,1,85% of pan etds,1,86/2008 DATED 13-08-2008,1,87A rebate,1,89(1),12,89(1) relief calculator,10,9.5 % rate for private epf,8,92E,1,95% of pan etds,5,98 dated 04/01/08,1,aadhaar,3,aakash tablet,1,aam admi,1,aar,1,Aayakar Sampark Kendra,1,abatement,13,abolished,1,ACCOUNT PAYEE DRAFT,2,Accounting,1,ACCOUNTING CODE,11,accounting code for services,6,ACCOUNTING FOR GOVT GRANTS,3,accounting standards,2,ACES,10,ADD IN,1,Add-Ins,2,additional relief in budget 2010,1,adjustment of advance FBT with advance Tax,2,advance rullings,1,advance salary,2,ADVANCE TAX CALCULATOR,10,advance tax 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Emilio Ruiz Berdejo (2010) 320 ITR 190 (Bom.),1,cloning of atm card,1,clubbing of income,2,COLLECTION CHARGES,1,COLOR SCHEME,1,COMMISSION ON SMALL SAVINGS,2,common error in 2009-10,1,common error in itr 4-5-6,3,compa,1,companies bill 2012,2,COMPANIES RATE,2,COMPANY BILL 2011,6,company deposit,5,Company Law Settlement Scheme,5,COMPANY REGISTRATION,3,complusory payment of taxes,1,Composition scheme service tax,2,COMPUTER AS FAX MACHINE,1,computer sytem at ito office,1,CONCEPT PAPER,1,configure yahoo mail in outlook express,7,consolidate account statement,5,construction purchase of house,9,Consultancy Service,1,Consumer Price Index,2,continues services,1,CONTRIBUTION TO NEW PENSION SCHEME,8,CONTRIBUTORY PENSION FUND,2,CONVERT FIGURES INTO WORD EXCEL,8,COPARCENER,1,CorpMcash,1,corporation bank,3,correction etds,10,CORRECTION IN PAN DATA,8,correction in section,4,CORRECTION RETURN,6,CORRECTION RETURN.ETDS,7,cost accounting,4,cost audit,5,cost inflation index,16,cost inflation index 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fvu,28,download idfc INFRA BONDS FORM,1,draft reply,1,drawback rates,2,dtaa,4,dtc,10,DUE DATE AY 2010-11,2,due date ay 2011-12,3,due date extended,48,due date extended to 31.08.2012.,2,due date for service tax return,34,due date form 16,17,due date form 16a,9,due date June,2,due date march tax,7,due date of return 2008-09,3,due date pf esi,6,due date to deposit tds,15,DUE DATES,12,DUE DATES CALENDAR,6,DUE DATES CALENDER,8,DUE DATES INCOME TAX,21,DUE DATES SERVICE TAX,41,DUE FAMILY PENSION,1,DULICATE PAN,1,DUPLICATE TAN,5,dvat,8,e book Income Tax rules,3,e book on service tax,22,E ERA OF TAXES,1,e filing do and don'ts,7,e filing of audit report,10,e filing processing status,8,e filing software excel free,4,e filing through evc,7,e filing utilities,6,e mode for notice to shareholder,1,e notice to share holder,1,e payment of epf,5,E PAYMENT OF EXCISE DUTY,2,e payment of income tax,5,E PAYMENT OF SERVICE TAX,4,e payment of tds,8,E STAMP DUTY,1,e tutorial for TAN registration,3,E-1 FORM,1,E-1 SALE,6,e-commerce,1,E-FILE SERVICE TAX RETURN,18,e-Intermediary,1,e-payment from friends account,2,E-PAYMENT OF SERVICE TAX,8,e-payment of taxes,5,E-SEVA BY ICAI,4,e-TDS/TCS statements,2,earn from home,1,earned leave,1,Easy Exit Scheme,1,ebay,1,EBOOK,40,EBOOK ON SERVICE TAX,23,economic survey,5,economic survey 2010,3,economic survey 2011,2,economic survey 2012,1,Edible Oils,1,EDITABLE INCOME TAX FORM,1,education cess,6,EDUCATION LOAN,3,eet,4,EFFECTIVE DATE CST RATE REDUCTION,2,effective date of allowncs,2,efiling errors,5,efiling free,2,efiling income tax return,27,efiling of excise return,6,efiling registration problem,18,Electricity act,2,ELECTRONIC FOREX TRADING,1,Electronic Verification Code (EVC),7,elegent card on holi,1,ELSS,11,EMANAGEMENT OF TAXES,1,EMI CALCULATOR,7,empanelment as branch auditor,1,EMPLOYEE PROVIDENT FUND,5,employee state insurance,1,employee state insurance act 1948,1,employee state insurance act Limit,1,employer e sewa,4,eMudhra Consumer Services,1,entries r off in 50 paisa,1,entries rounded off in rs,1,ENTRY TAX,4,entry tax punjab,2,epf,43,epf challan,22,epf claim,11,epf e passbook,8,EPF FAQ,29,epf int rate 11-12,6,epf interest exemption,11,epf interest rate,19,epf interest rate for fy 2010-11,8,epf limit,7,epf online,12,EPF ONLINE CHALLAN GENERATION,4,epf statement,6,EPF TRUST,1,epf withdrawals,12,epfo,23,equal monthly installments,2,equity funds,5,ER-1,2,ER-2,2,er4 form online,1,error in etds return,10,error in st-3,5,esi,5,esi contribution,3,esi limit 10000,1,esi limit 15000,4,esi limit from 01.05.2010,1,esi return,1,ESOP,3,ETABF,1,ETAX,2,etcs,10,etds,32,etds correction,17,etds defualts,2,etds due date,9,ETDS FVU 3.1,3,ETDS PAYMENT,3,ETDS Q4 ANN II,3,etds retur with insufficient pan,2,etds return,21,ETDS RETURN DUE DATES,24,etds return less deduction of tax.,2,ETDS RTEURN SOFTWARE,2,etds software,5,etds without pan,5,etrip,1,Excel,10,EXCEL 280,2,excel add in,1,EXCEL CII,4,excel form 16,9,EXCEL SHORT CUTS,8,excel software,2,excell add in,4,EXCESS TDS,7,Exchange-traded fund,2,exci,1,excise,8,excise changes in budget,16,EXCISE FORMS,1,excise notification,1,Excise on branded goods,2,excise on utensils,1,excise rate reduced,4,EXCISE REGISTRATION,4,exclusion from capital asset,1,exempted capital gain,6,exemption limit increased,3,EXEMPTIONS IN FEW SERVICES,2,exice duty on new items,1,EXIDE CASE CALKUTTA HIGH COURT,2,EXPANSION OF EXISTING SERVICE,1,EXPLANATORY NOTES TO FINANCE ACT(2) 2009,1,export,16,EXTENSIBLE BUSINESS REPORTING LANGUAGE,1,extra level security in credit card,2,face book url,1,face book username,1,facebook,2,fake prize money,3,family pension,6,FAQ,30,faq on fbt on esop,3,FAQ VAT,8,fast facts,1,father can claim for son studies,1,FAX FROM COMPUTER,1,FBT,6,FBT CALCULATOR,3,fbt challan,1,FBT ON ESOP,4,fc(r) ACT,1,fd interest rate,4,fdi in insurance and telecom,4,fdr,11,FEMA,2,FIGURES TO WORDS,2,fii,1,file free etds statement,1,file validation utility,3,Finance,2,finance act,6,Finance Act (2) 2009,2,finance act 2010,1,Finance act 2011,1,FINANCE ACT 2012,4,finance bil 2012,6,finance bill 2010,3,finance bill 2011,3,finance bill in lok sabha,6,finance bill top news,1,finance bill(2) 2009,1,Finance Minister,6,finance ministry,3,financial adviser,5,financial crises,1,FINANCIAL PLANNING,14,Financial Services,2,first class rail passenger fare from 01.10.12,3,first discussion paper on gst,5,first name in pan card,2,first quarter fringe benefit tax adjustment,1,fiscal cliff,1,FIVE IN ONE,1,FIVE IN ONE TAX CALCULATOR,1,Fixed deposit,14,fixed maturity plan,6,FLOW CHART ON FBT ON ESOP,3,fm speech on 07/05/2012,1,fmc,1,FMV OF ESOP,2,FMV UNLISTED COMPANY ESOP,2,FN 275-192-2009,1,FOREIGN COMPANT FBT ON ESOP,1,foreign direct investment,1,foreign dividends,2,foreign exchange money changer service tax,3,foreign individual in shares,1,Forensic Auditing,1,Forex derivatives tax,3,forex trading,3,forget password,2,Form 10E,1,FORM 16,17,