{"id":2081,"date":"2025-05-14T16:18:53","date_gmt":"2025-05-14T10:48:53","guid":{"rendered":"https:\/\/www.caclubindia.com\/guide\/?p=2081"},"modified":"2025-07-23T11:32:45","modified_gmt":"2025-07-23T06:02:45","slug":"salary-arrears-tax-calculation","status":"publish","type":"post","link":"https:\/\/www.caclubindia.com\/guide\/salary-arrears-tax-calculation\/","title":{"rendered":"Salary Arrears\u200b Tax Calculation: Know How to Claim Tax Relief?"},"content":{"rendered":"\n<p>Salary Arrears refers to the pending salary or dues received in a lump sum for past financial years.<\/p>\n\n\n\n<p>It usually happen due to delayed increments, promotions, DA revision etc.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\r\n<div class=\"ez-toc-title-container\">\r\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\r\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\r\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caclubindia.com\/guide\/salary-arrears-tax-calculation\/#Tax_Impact_of_Arrears\" >Tax Impact of Arrears<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caclubindia.com\/guide\/salary-arrears-tax-calculation\/#How_To_Reduce_This_Burden\" >How To Reduce This Burden?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caclubindia.com\/guide\/salary-arrears-tax-calculation\/#What_is_Section_891_Relief\" >What is Section 89(1) Relief?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caclubindia.com\/guide\/salary-arrears-tax-calculation\/#How_To_Calculate_Tax_Relief_us_891_on_Salary_Arrears\" >How To Calculate Tax Relief u\/s 89(1) on Salary Arrears?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.caclubindia.com\/guide\/salary-arrears-tax-calculation\/#Filing_Form_10E\" >Filing Form 10E<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.caclubindia.com\/guide\/salary-arrears-tax-calculation\/#How_to_file_Form_10E\" >How to file Form 10E?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.caclubindia.com\/guide\/salary-arrears-tax-calculation\/#Points_to_Remember\" >Points to Remember<\/a><\/li><\/ul><\/nav><\/div>\r\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tax_Impact_of_Arrears\"><\/span>Tax Impact of Arrears<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Receiving arrears may increase your income in the current year, pushing you into a higher tax slab and increasing your tax liability.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"How_To_Reduce_This_Burden\"><\/span>How To Reduce This Burden?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>To reduce this burden, Section 89(1) reliefs can be claimed on any of the following received during a particular year:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Salary received in arrears or in advance<\/li>\n\n\n\n<li>Premature withdrawal from Provident Fund<\/li>\n\n\n\n<li>Gratuity<\/li>\n\n\n\n<li>Commuted value of pension<\/li>\n\n\n\n<li>Arrears of family pension<\/li>\n\n\n\n<li>Compensation on termination of employment<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_is_Section_891_Relief\"><\/span>What is Section 89(1) Relief?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Section 89(1) provides tax relief when salary is received in arrears or in advance.<\/p>\n\n\n\n<p>It help to ensure that you are not pushed into a higher tax slab due to arrear.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"How_To_Calculate_Tax_Relief_us_891_on_Salary_Arrears\"><\/span>How To Calculate Tax Relief u\/s 89(1) on Salary Arrears?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The calculation involves three steps:<\/p>\n\n\n\n<p><strong>A. Compute tax for the current year with and without arrears.<\/strong><\/p>\n\n\n\n<p>[Tax on total income including arrears &#8211; Tax on total income excluding arrears]<\/p>\n\n\n\n<p><strong>B. Compute tax for past years with and without the relevant arrears.<\/strong><\/p>\n\n\n\n<p>[Tax on total income for the year to which the arrears relate, including arrears &#8211; Tax on total income for the year to which the arrears relate, excluding arrears]<\/p>\n\n\n\n<p><strong>C. The difference between A and B in tax is the relief u\/s 89(1).<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Filing_Form_10E\"><\/span>Filing Form 10E<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Form 10E must be filed online before claming relief u\/s 89(1).<\/p>\n\n\n\n<p>It is mandatory to file Form 10E on the Income Tax Department\u2019s e-filing portal before filing the ITR.<\/p>\n\n\n\n<p>If not filed, relief u\/s 89 may be disallowed and a notice can be issued.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"How_to_file_Form_10E\"><\/span>How to file Form 10E?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Log in to the e-filing portal and log in with your credentials.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Click on e-File &gt; Income Tax Forms &gt; File Income Tax Forms.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Select Form 10E under \u201cPersons not dependent on any source of income\u201d or relevant category.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Select the relevant Assessment Year.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Select the applicable items regarding the particulars of income &#8211; arrear salary\/ family income, advance salary, gratuity, or pension.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Fill in the required details.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Verify and submit Form 10E online.<\/li>\n<\/ul>\n\n\n\n<p><strong>Click Here To Know<\/strong> &#8211; <strong><a href=\"https:\/\/www.caclubindia.com\/guide\/standard-deduction\/\">Standard Deduction on Salary: Latest Updates for FY 2024-25<\/a><\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Points_to_Remember\"><\/span>Points to Remember<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><strong>Mandatory Filing:<\/strong> Without filing Form 10E, your claim for relief u\/s 89(1) may be disallowed.<\/p>\n\n\n\n<p><strong>Documentation:<\/strong> Keep records of salary slips, arrear statements, and previous years tax returns.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Salary Arrears refers to the pending salary or dues received in a lump sum for past financial years. It usually [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":2082,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[4],"tags":[],"class_list":["post-2081","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-income-tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\r\n<title>Salary Arrears\u200b Tax Calculation: Know How to Claim Tax Relief? - Tax Guide<\/title>\r\n<meta name=\"description\" content=\"Salary arrears received and worried about higher taxes? Learn how to claim tax relief u\/s 89(1) and file Form 10E to reduce your tax burden.\" \/>\r\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\r\n<link rel=\"canonical\" href=\"https:\/\/www.caclubindia.com\/guide\/salary-arrears-tax-calculation\/\" \/>\r\n<meta property=\"og:locale\" content=\"en_US\" \/>\r\n<meta property=\"og:type\" content=\"article\" \/>\r\n<meta property=\"og:title\" content=\"Salary Arrears\u200b Tax Calculation: Know How to Claim Tax Relief? - Tax Guide\" \/>\r\n<meta property=\"og:description\" content=\"Salary arrears received and worried about higher taxes? Learn how to claim tax relief u\/s 89(1) and file Form 10E to reduce your tax burden.\" \/>\r\n<meta property=\"og:url\" content=\"https:\/\/www.caclubindia.com\/guide\/salary-arrears-tax-calculation\/\" \/>\r\n<meta property=\"og:site_name\" content=\"Tax Guide\" \/>\r\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/caclubindia\" \/>\r\n<meta property=\"article:published_time\" content=\"2025-05-14T10:48:53+00:00\" \/>\r\n<meta property=\"article:modified_time\" content=\"2025-07-23T06:02:45+00:00\" \/>\r\n<meta property=\"og:image\" content=\"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/05\/Salary-Arrears.png\" \/>\r\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\r\n\t<meta property=\"og:image:height\" content=\"630\" \/>\r\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\r\n<meta name=\"author\" content=\"Ayushi Dixit\" \/>\r\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\r\n<meta name=\"twitter:creator\" content=\"@caclubindia\" \/>\r\n<meta name=\"twitter:site\" content=\"@caclubindia\" \/>\r\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Ayushi Dixit\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\r\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/salary-arrears-tax-calculation\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/salary-arrears-tax-calculation\\\/\"},\"author\":{\"name\":\"Ayushi Dixit\",\"@id\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/#\\\/schema\\\/person\\\/a9995078b45dc006e9dfec95bcf4fdae\"},\"headline\":\"Salary Arrears\u200b Tax Calculation: Know How to Claim Tax Relief?\",\"datePublished\":\"2025-05-14T10:48:53+00:00\",\"dateModified\":\"2025-07-23T06:02:45+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/salary-arrears-tax-calculation\\\/\"},\"wordCount\":415,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/salary-arrears-tax-calculation\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/wp-content\\\/uploads\\\/2025\\\/05\\\/Salary-Arrears.png\",\"articleSection\":[\"Income Tax\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/salary-arrears-tax-calculation\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/salary-arrears-tax-calculation\\\/\",\"url\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/salary-arrears-tax-calculation\\\/\",\"name\":\"Salary Arrears\u200b Tax Calculation: Know How to Claim Tax Relief? - Tax Guide\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/salary-arrears-tax-calculation\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/salary-arrears-tax-calculation\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/wp-content\\\/uploads\\\/2025\\\/05\\\/Salary-Arrears.png\",\"datePublished\":\"2025-05-14T10:48:53+00:00\",\"dateModified\":\"2025-07-23T06:02:45+00:00\",\"description\":\"Salary arrears received and worried about higher taxes? Learn how to claim tax relief u\\\/s 89(1) and file Form 10E to reduce your tax burden.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/salary-arrears-tax-calculation\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/salary-arrears-tax-calculation\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/salary-arrears-tax-calculation\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/wp-content\\\/uploads\\\/2025\\\/05\\\/Salary-Arrears.png\",\"contentUrl\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/wp-content\\\/uploads\\\/2025\\\/05\\\/Salary-Arrears.png\",\"width\":1200,\"height\":630},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/salary-arrears-tax-calculation\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Salary Arrears\u200b Tax Calculation: Know How to Claim Tax Relief?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/#website\",\"url\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/\",\"name\":\"Tax Guide\",\"description\":\"All tax related info news and updates in one place.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/#organization\",\"name\":\"CAclubindia\",\"url\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/wp-content\\\/uploads\\\/2024\\\/05\\\/cropped-icon-384x384-1.png\",\"contentUrl\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/wp-content\\\/uploads\\\/2024\\\/05\\\/cropped-icon-384x384-1.png\",\"width\":512,\"height\":512,\"caption\":\"CAclubindia\"},\"image\":{\"@id\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/caclubindia\",\"https:\\\/\\\/x.com\\\/caclubindia\",\"https:\\\/\\\/www.instagram.com\\\/caclubindia\\\/\",\"https:\\\/\\\/www.linkedin.com\\\/company\\\/caclubindia\\\/\",\"https:\\\/\\\/www.youtube.com\\\/caclubindia?sub_confirmation=1\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/#\\\/schema\\\/person\\\/a9995078b45dc006e9dfec95bcf4fdae\",\"name\":\"Ayushi Dixit\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/3f4d90c0cbf72a1fdfe36c0a7d9a9f2b840157d11cd007f8e2163c8813658d7d?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/3f4d90c0cbf72a1fdfe36c0a7d9a9f2b840157d11cd007f8e2163c8813658d7d?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/3f4d90c0cbf72a1fdfe36c0a7d9a9f2b840157d11cd007f8e2163c8813658d7d?s=96&d=mm&r=g\",\"caption\":\"Ayushi Dixit\"},\"url\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/author\\\/ayushi123\\\/\"}]}<\/script>\r\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Salary Arrears\u200b Tax Calculation: Know How to Claim Tax Relief? - Tax Guide","description":"Salary arrears received and worried about higher taxes? Learn how to claim tax relief u\/s 89(1) and file Form 10E to reduce your tax burden.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.caclubindia.com\/guide\/salary-arrears-tax-calculation\/","og_locale":"en_US","og_type":"article","og_title":"Salary Arrears\u200b Tax Calculation: Know How to Claim Tax Relief? - Tax Guide","og_description":"Salary arrears received and worried about higher taxes? Learn how to claim tax relief u\/s 89(1) and file Form 10E to reduce your tax burden.","og_url":"https:\/\/www.caclubindia.com\/guide\/salary-arrears-tax-calculation\/","og_site_name":"Tax Guide","article_publisher":"https:\/\/www.facebook.com\/caclubindia","article_published_time":"2025-05-14T10:48:53+00:00","article_modified_time":"2025-07-23T06:02:45+00:00","og_image":[{"width":1200,"height":630,"url":"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/05\/Salary-Arrears.png","type":"image\/png"}],"author":"Ayushi Dixit","twitter_card":"summary_large_image","twitter_creator":"@caclubindia","twitter_site":"@caclubindia","twitter_misc":{"Written by":"Ayushi Dixit","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.caclubindia.com\/guide\/salary-arrears-tax-calculation\/#article","isPartOf":{"@id":"https:\/\/www.caclubindia.com\/guide\/salary-arrears-tax-calculation\/"},"author":{"name":"Ayushi Dixit","@id":"https:\/\/www.caclubindia.com\/guide\/#\/schema\/person\/a9995078b45dc006e9dfec95bcf4fdae"},"headline":"Salary Arrears\u200b Tax Calculation: Know How to Claim Tax Relief?","datePublished":"2025-05-14T10:48:53+00:00","dateModified":"2025-07-23T06:02:45+00:00","mainEntityOfPage":{"@id":"https:\/\/www.caclubindia.com\/guide\/salary-arrears-tax-calculation\/"},"wordCount":415,"commentCount":0,"publisher":{"@id":"https:\/\/www.caclubindia.com\/guide\/#organization"},"image":{"@id":"https:\/\/www.caclubindia.com\/guide\/salary-arrears-tax-calculation\/#primaryimage"},"thumbnailUrl":"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/05\/Salary-Arrears.png","articleSection":["Income Tax"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.caclubindia.com\/guide\/salary-arrears-tax-calculation\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.caclubindia.com\/guide\/salary-arrears-tax-calculation\/","url":"https:\/\/www.caclubindia.com\/guide\/salary-arrears-tax-calculation\/","name":"Salary Arrears\u200b Tax Calculation: Know How to Claim Tax Relief? - Tax Guide","isPartOf":{"@id":"https:\/\/www.caclubindia.com\/guide\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.caclubindia.com\/guide\/salary-arrears-tax-calculation\/#primaryimage"},"image":{"@id":"https:\/\/www.caclubindia.com\/guide\/salary-arrears-tax-calculation\/#primaryimage"},"thumbnailUrl":"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/05\/Salary-Arrears.png","datePublished":"2025-05-14T10:48:53+00:00","dateModified":"2025-07-23T06:02:45+00:00","description":"Salary arrears received and worried about higher taxes? Learn how to claim tax relief u\/s 89(1) and file Form 10E to reduce your tax burden.","breadcrumb":{"@id":"https:\/\/www.caclubindia.com\/guide\/salary-arrears-tax-calculation\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.caclubindia.com\/guide\/salary-arrears-tax-calculation\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.caclubindia.com\/guide\/salary-arrears-tax-calculation\/#primaryimage","url":"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/05\/Salary-Arrears.png","contentUrl":"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/05\/Salary-Arrears.png","width":1200,"height":630},{"@type":"BreadcrumbList","@id":"https:\/\/www.caclubindia.com\/guide\/salary-arrears-tax-calculation\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.caclubindia.com\/guide\/"},{"@type":"ListItem","position":2,"name":"Salary Arrears\u200b Tax Calculation: Know How to Claim Tax Relief?"}]},{"@type":"WebSite","@id":"https:\/\/www.caclubindia.com\/guide\/#website","url":"https:\/\/www.caclubindia.com\/guide\/","name":"Tax Guide","description":"All tax related info news and updates in one place.","publisher":{"@id":"https:\/\/www.caclubindia.com\/guide\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.caclubindia.com\/guide\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.caclubindia.com\/guide\/#organization","name":"CAclubindia","url":"https:\/\/www.caclubindia.com\/guide\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.caclubindia.com\/guide\/#\/schema\/logo\/image\/","url":"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2024\/05\/cropped-icon-384x384-1.png","contentUrl":"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2024\/05\/cropped-icon-384x384-1.png","width":512,"height":512,"caption":"CAclubindia"},"image":{"@id":"https:\/\/www.caclubindia.com\/guide\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/caclubindia","https:\/\/x.com\/caclubindia","https:\/\/www.instagram.com\/caclubindia\/","https:\/\/www.linkedin.com\/company\/caclubindia\/","https:\/\/www.youtube.com\/caclubindia?sub_confirmation=1"]},{"@type":"Person","@id":"https:\/\/www.caclubindia.com\/guide\/#\/schema\/person\/a9995078b45dc006e9dfec95bcf4fdae","name":"Ayushi Dixit","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/3f4d90c0cbf72a1fdfe36c0a7d9a9f2b840157d11cd007f8e2163c8813658d7d?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/3f4d90c0cbf72a1fdfe36c0a7d9a9f2b840157d11cd007f8e2163c8813658d7d?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/3f4d90c0cbf72a1fdfe36c0a7d9a9f2b840157d11cd007f8e2163c8813658d7d?s=96&d=mm&r=g","caption":"Ayushi Dixit"},"url":"https:\/\/www.caclubindia.com\/guide\/author\/ayushi123\/"}]}},"_links":{"self":[{"href":"https:\/\/www.caclubindia.com\/guide\/wp-json\/wp\/v2\/posts\/2081","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.caclubindia.com\/guide\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.caclubindia.com\/guide\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.caclubindia.com\/guide\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.caclubindia.com\/guide\/wp-json\/wp\/v2\/comments?post=2081"}],"version-history":[{"count":5,"href":"https:\/\/www.caclubindia.com\/guide\/wp-json\/wp\/v2\/posts\/2081\/revisions"}],"predecessor-version":[{"id":2591,"href":"https:\/\/www.caclubindia.com\/guide\/wp-json\/wp\/v2\/posts\/2081\/revisions\/2591"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.caclubindia.com\/guide\/wp-json\/wp\/v2\/media\/2082"}],"wp:attachment":[{"href":"https:\/\/www.caclubindia.com\/guide\/wp-json\/wp\/v2\/media?parent=2081"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.caclubindia.com\/guide\/wp-json\/wp\/v2\/categories?post=2081"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.caclubindia.com\/guide\/wp-json\/wp\/v2\/tags?post=2081"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}