urgent query on arrears of salary
Querist :
Anonymous
(Querist) 16 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:
For PY 2007-08,gross arrears are Rs13,426,provident fund recovery Rs2,578 and net arrears Rs10,848(Rs13,426-Rs2,578).
For PY 2008-09,gross arrears are Rs35,719,provident fund recovery Rs6,462 and net arrears Rs29,257(Rs35,719-Rs6,462).
For PY 2009-10,gross arrears are Rs43,941,provident fund recovery Rs6,887 and net arrears Rs37,054(Rs43,941-Rs6,887).
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 or net arrears of Rs80,556.
3) Shall we claim provident fund recovery in gross arrears under 80 C deduction during the previous year 2010-11.
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 or net arrears.
soumitra basu
(Expert) 09 April 2011
Answers:
1. Net
2. 97081
3.Yes
4.Net Arrears.
