Excel Form 10E-Salary Arrears Relief calculator for AY 2024-25 for claiming rebate u/s 89(1)

Excel Form 10E-Salary Arrears Relief calculator AY 2024-25 (FY 2023-24) for claiming rebate under section 89(1) of Income Tax Act 1961-Download

As per section 89(1) of the Income Tax Act, 1961 relief for income tax has been provided when in a financial year an employee receives salary in arrears or advance. As per Rule 21AA of the Income Tax Rules, 1962, Form 10-E  has been prescribed for claiming the relief.

According to the said rule, in case the employee is a Government servant or is an employee in a company, cooperative society, local authority, university, institution or association of body, he/she may for claiming the relief submit the form 10E to his/her employer who is responsible for making the payment of the salary as referred to in sub section (1) of section 192 of the Income Tax Act, 1961

Excel Form-10E calculator

In all other cases, the assessee for claiming the relief should file an application in form 10E to his/her income tax assessing officer.   The relief under section 89(1) is allowable in the assessment year  in which the arrears or the advance is received by the employee.

Pay revisions particularly in Government Sector has become common. Since independence six Pay Commissions have been set up by the Government so far. Recommendations of each commission with retrospective effect have resulted in arrears of salaries. The rationale behind giving this relief under section 89 is that due to the payment of arrear or advance salary received in a given financial   year , the income of the employee for that financial year gets increased due to the amount of the arrears or advances. As a result, the income of the employee attracts taxation at a higher rate than that rate at which his income would have been taxed had there been no such arrears or advances.  

The steps involved in computing the relief under section 89(1) basically involves the following steps:

First- spread out the amount of arrears or advance received over the specific financial year to which they relate and re-calculate the income tax for each year had the arrears been received during the concerned financial year itself.

Second-calculate income tax for each of the financial years without taking into account the arrears or the advance received.

Third- deduct the total of income tax arrived at 2nd step from step-1.

Fourth-calculate income tax for the Financial year in which the arrears is received, including the arrears/advance received.

Fifth- calculate income tax for the Financial year in which the arrears is received, excluding the arrears/advance received.

Sixth- deduct income tax arrived at step-5 from  income tax arrived at step-4

Seventh- deduct income tax arrived at step-3 from income tax arrived at step-6

The figure so arrived is the amount of the relief under section 89(1)

Please note that this excel utility is for helping you to compute the relief and the details thereof are required to be filled online electronicaly.

The steps for filing online form No. 10E are as under:

1. Login to your income-tax e-filing account

2. Under efile menu go to Prepare and Submit Form Online Other than ITR

3. Select the AY and Form No. 10e

Excel Form 10E-Salary Arrears Relief calculator

4. Fill the details as computed in ABCAUS Excel utility and click on submit. Read Instructions carefully.

Excel Form 10E-Salary Arrears Relief calculator

ABCAUS calculator for working out relief is simple, automatic and a user friendly utility which calls for minimum effort and data input. Users are required to fill only data sheet and it automatically calculates relief and prepare the Form 10E, Table-A, Annexure-I. Built in instructions with examples and auto checks have been provided inside. macros must be enabled to use this utility.

Download ABCAUS Section 10E Salary Arrears Relief Calculator for AY 2024-25 (FY 2023-24)

Please note that by downloading the ABCAUS Excel Form10E, you agree to the terms of use that you do not have permission to modify, copy, edit, upload, reproduce, republish, distribute or transmit the utility except with the written prior approval. 

Download Excel 10E Calculator Version 16.3.24 AY 2024-25 Click Here >>

ABCAUS Section 10E Salary Arrears Relief Calculators for preceding previous years are as under:

AY 2023-24 Download >>
AY 2022-23 Download >>
AY 2021-22 Download >>
AY 2020-21 Download >>
AY 2019-20 Download >>
AY 2018-19 Download >>
AY 2017-18 Download >>
AY 2016-17 Download >>
AY 2015-16 Download >>

read latest abcaus posts

----------- Similar Posts: -----------

100 Comments

  1. TEJAS DAVE March 10, 2024
  2. RAJ KUMAR March 5, 2024
  3. HARISH GUPTA February 22, 2024
  4. ved prakash February 15, 2024
  5. Amit Gupta July 21, 2023
  6. JASMIN July 11, 2023
  7. manasvini June 30, 2023
    • administrator July 3, 2023
  8. FAYUZ URRAHMAN KIRMANI March 22, 2023
  9. ANANT March 13, 2020
  10. Naveen March 13, 2020
  11. shanu sharma March 7, 2020
  12. nafish malek February 12, 2020
  13. Dhaval January 20, 2020
  14. prasad August 11, 2019
  15. Ravi Verma August 10, 2019
  16. Ravi Verma August 10, 2019
  17. B P santra August 3, 2019
    • administrator August 5, 2019
  18. Sanjay March 10, 2019
    • administrator March 11, 2019
  19. Santu February 27, 2019
  20. n.saravanan February 26, 2019
  21. santu chakraborty February 22, 2019
    • administrator February 22, 2019
  22. shashi kant February 1, 2019
    • administrator February 1, 2019
  23. MASHOORMOHAMMED January 12, 2019
  24. CHETAN NARAYAN EDAKE August 28, 2018
  25. K.S.Sherimon August 4, 2018
  26. Lalit July 23, 2018
    • administrator July 23, 2018
  27. Raman Rao July 20, 2018
    • suresh kumar March 4, 2020
  28. SUNIL July 9, 2018
    • administrator July 10, 2018
  29. Shailesh Chandra Sinha May 1, 2018
    • administrator May 1, 2018
  30. ram singh April 26, 2018
  31. Ravi kant March 13, 2018
  32. Abhinav March 10, 2018
  33. yogesh jain February 24, 2018
  34. Debendro February 17, 2018
  35. Debendro Singh February 17, 2018
  36. Sameer February 16, 2018
  37. rp dadheech February 15, 2018
  38. DINESH KUMAR February 6, 2018
  39. DINESH KUMAR February 6, 2018
  40. ANIL KUMAR SODANI February 5, 2018
  41. Deepak February 1, 2018
  42. Dinagaran January 31, 2018
  43. rajat sethih January 27, 2018
  44. abdul majeed January 26, 2018
  45. abdul majeed January 26, 2018
  46. N R Singh January 19, 2018
  47. Kunal Saxena December 4, 2017
  48. Nikhil November 26, 2017
  49. PARTHA PAUL November 10, 2017
  50. vinod August 4, 2017
  51. Valendrakumar Mistry August 3, 2017
  52. SONAM THAWRANI August 1, 2017
  53. Vivek Kumar Bisen July 24, 2017
  54. C.K. Divakaran July 22, 2017
  55. C.K. Divakaran July 19, 2017
  56. MANJU RATHI July 15, 2017
  57. SRINATH S July 13, 2017
    • Tanu Arora July 13, 2017
  58. SATHEESHKUMAR P June 28, 2017
  59. siddharthkumar parmar March 31, 2017
  60. INDER RAJ March 30, 2017
  61. Anuj kumar March 21, 2017
  62. Pankaj kumar kandoi March 18, 2017
  63. Nitin Kumar Agarwal March 4, 2017
  64. gourav mishra March 4, 2017
  65. LOKESH NIKHAR March 1, 2017
  66. DEEPAK AGRAWAL February 24, 2017
  67. SANKARAN February 24, 2017
  68. ASHISH KUMAR February 24, 2017
  69. DR SUNIL KAKKAR February 23, 2017
  70. TEJVIR SAINI February 18, 2017
  71. Ch Satyanrayana February 18, 2017
  72. Malhar Deshpande February 17, 2017
  73. Malhar Deshpande February 17, 2017
  74. lokendra February 17, 2017
  75. KINDLY SEND THIS YEAR F.Y. 2016-17 89(1) RELIEF CALCULATOR February 17, 2017
  76. CHANDRAKANT February 16, 2017
  77. joginder Kumar February 16, 2017
  78. Samikkannu A V February 14, 2017
    • Pratik Suresh Kadam September 30, 2019
  79. RANJIV PRATAP SINGH February 12, 2017
    • mukesh thakur February 26, 2018
  80. Mahesh M.Prajapati February 1, 2017
    • MAHENDRA KUMAR JANGID February 3, 2017
  81. Hariharakrishnan February 1, 2017
  82. ANOOP KUMAR SRIVASTAVA February 1, 2017
  83. E. Sridhar January 28, 2017
  84. ANIRUDDHA BASU January 4, 2017
    • administrator February 24, 2017
      • Chandra August 3, 2017
      • Ram Niwas February 2, 2019

Leave a Reply