Arrears in NPS

I think, you are referring to arrears of employer’s contribution to NPS deposited during the previous year under consideration. You must be a public sector employee if am not wrong. I have also come across similar kind of case couple of years back and was successful in filing Form 10E which was also processed by CPC. Let me share with you the following steps for successful filing of Form 10E:-

1) Find out the arrears taxable in the current assessment year which will be employers contribution to NPS during the current year less eligible amount of deduction U/s.80CCD(2).

2) Amount eligible for deduction U/s.80CCD(2) will be 10% of Basic and DA of the current year.

3) The real problem arises at the time of filling Form 10E where we have to do some adjustments in finding out taxable amount of arrears in the respective years and the table used by me for finding out the arrears taxable in the respective arrears is as follows:-

Firstly thanks for your prompt reply....The problem arises truly when filling form 10E. I have attached my draft form 10E for your reference and remarks in the reply. 

As observed from the sheet, the Sr No.(7) - Tax computed in accordance with TABLE'A' shows "0", the same arrears should again be exempted under sec 80CCD of previous year 18-19. but there is no provision to write an explanation or something for this. 

Therefore I doubt anyone will be confused why there is no change in tax liability for 2018-19 despite adding arrears amount to that financial year. And I suspect notice from the IT dept if its done in the manner attached. Therefore I am trying to find out a full-proof manner  to deal with this matter. 

I mean how to justify that since its arrears of NPS its exempted from tax in 2018-19. Because there is no remarks field in form 10E..

Awaiting your kind guidance. 

Did you find any solution for this issue?