arrears of salary
Querist :
Anonymous
(Querist) 15 March 2011
This query is : Resolved
My father has received gross arrears of salary Rs 97,081(include provident fund recovery of Rs 16525) during the month of may,2010 with retrospective effect from nov,2007 to april,2010.The break up of arrears in different previous years is as follows:
PY GA PF Net arrears(Rs)
2007-08 13,426 2578 10,848
2008-09 35,719 6462 29,257
2009-10 43,941 6887 37,054
2010-11 3,995 598 3,397
Total 97,081 16,525 80,556
(GA refers to Gross Arrears,PF refers to provident fund part in gross salaries)
I have got some doubts regarding calculation of relief u/s 89(1).
1.While calculating the total income including arrears of salary during the previous year 2010-2011, shall we take gross arrears of salary received or net arrears(gross arrears-PF part).
2.while filling up form 10E how much amount should we write against the salary received in arrears or advance.Is it gross arrears of Rs 97,081.
3) Shall we claim provident fund recovery in gross arrears under 80 C deduction during
4)while calculating total income including arrears of salary for Previous years 2007-08,2008-09,2009-10,how much arrears of salary should we take.Is it gross arrears of Rs13426,Rs35719,Rs43941 respectively.
PLEASE CLARIFY ME URGENTLY.THANK U VERY MUCH
Sadashiv Rupchand Gaikwad
(Expert) 09 October 2011
To fill Form 10E for the purpose of relief u/s 89(1). In the gross salary arrears should be include,Separate Annexure Table A should filed as per old Income tax return matched data.You can claim all investment u/s 80C. Gross salary means including all, do not exclude anything.
