Relief u/s 89 when arrears received for two previous year

ASSESSEE IS SENIOR CITIZEN         P.Y.2010-11      P.Y. 2011-12      P.Y. 2012-13

                                                                   A.Y.2011-12     A.Y.2012-13         A.Y.2013-14

 INCOME FROM SALARY                        352898.00      380880.00           625729.00

ARREARS FOR P.Y.2010-11                                                                           79874.00

ARREARS FOR P.Y. 2011-12                                                                       137748.00

TOTAL                                                                                                              843351.00

DEDUCTION U/S 80C                    120000.00           120000.00            100000.00

 

PLS.  SUGGES ME RELIEF U/S 89.

THANKING YOU.

KAMAL JHA.

Replies (1)

Dear Kamal

As per the particulars given by you, computation for relief is as follows

Tax as per accrual Basis - 1,43,608/- (36,200+61,518+45,890)

Tax as per receipt Basis - 1,46,400/- (81,030+33,141+32,229).

 

Therefore relief U/s. 89 will be Rs. 2,792/-

The detailed computation is in the attachment

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