Form 10 e

This query is : Resolved

Deeptha Srinivasa Ragavan (Querist)
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12 May 2018 While preparing form 10 E for AY 2018-19 if i receive arrears for AY 18-19 should i have to include it in the table (arrears pertaining to previous AYs) . Assum8ng i have received arrears of salary for AY 2016-17, 2017-18 & 2018-19.
Kindly advice.

Manian

Manian (Expert)
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12 May 2018 Arrears pertains to previous Assessment Years to be added to the taxable income of the respective Assessment Years

Anmol Davesar

Anmol Davesar (Expert)
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12 May 2018 claim releif u/s 89 too.

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A.Senthil Subramanian

A.Senthil Subramanian (Expert)
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13 May 2018 Arrears received for the calculating or receiving year should not be included in Table A for arriving relief u/s 89. That is if you received arrears from AY 2016-17 to AY 2018-19 and you are supposing to calculate Relief u/s 89 in AY 2018-19 then the Arrears portion for the FY 2017-18 may be included in that years total only. Not to be shown in Table A as arrears. Because current year arrears are not considered as arrears being received in the same year. Please check with your 89 relief preparation software or utility.

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Anmol Davesar

Anmol Davesar (Expert)
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14 May 2018 ofcourse you are correct ! but if he has received the arrears of previous years in the current year, he is eligible to claim releif under section 89.