Relief u/s 89 when arrears for the p.ys received second time
This query is : Resolved
JAYAKUMAR.M.G
(Querist)
10 June 2014
Dear Sir
Employees of our organisation received substantial salary arrears in financial year 2007-08 for which Section 89 relief is already availed. We have received further arrears in financial year 2013-14. How do we calculate relief under Sec. 89 to ignore the earlier income considered for 89 relief since the statement does not provide for any adjustment for such income already deemed as receipts of respective years.
Employees of our organisation received substantial salary arrears in financial year 2007-08 for which Section 89 relief is already availed. We have received further arrears in financial year 2013-14. How do we calculate relief under Sec. 89 to ignore the earlier income considered for 89 relief since the statement does not provide for any adjustment for such income already deemed as receipts of respective years.
CA UMESH DULAL
(Expert)
10 June 2014
you have to calculate the tax amount by taking amount of arrears in respective year as you have calculated in previous year relief.
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JAYAKUMAR.M.G
(Querist)
10 June 2014
Dear Sir
Thank you for the advice .
However I am not clear your point.Please suggest in case of an assesee who recieved Rs 1.30lakhs as arrears for AY 2008-09 relating to three Previous years . Now he received Rs 2.40 Lakhs as arrears for AY 2008-09.Now my doubt is while working relief for AY 2014-15, for AY 2008-09 which amount is to be taken ?, ie, including arrears received during AY 08-09 Rs 1.30 Lkhs or excluding the same.
Kindly clarify
Rgds
Thank you for the advice .
However I am not clear your point.Please suggest in case of an assesee who recieved Rs 1.30lakhs as arrears for AY 2008-09 relating to three Previous years . Now he received Rs 2.40 Lakhs as arrears for AY 2008-09.Now my doubt is while working relief for AY 2014-15, for AY 2008-09 which amount is to be taken ?, ie, including arrears received during AY 08-09 Rs 1.30 Lkhs or excluding the same.
Kindly clarify
Rgds
CA UMESH DULAL
(Expert)
10 June 2014
Include 1.30 lacs in the returned income of A Y 2008-09
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