05 February 2017
How to file Form-10 E in respect of superannuation contribution received from Employer in 2016-17 for the Previous seven Years. That is I received Rs. 1,98,000 towards arrears for the previous years 2009-10 to 2015-16 and Rs. 1,00,000 for the year 2016-17. Employer deducted Tax on 1,48,000 after adjusting Rs. 1,50,000 being the limit for perks as per Section 17(ii) for the current financial year . The tax deducted for part of arrears (tax on Rs. 1,48,000) I should get as relief since the arrears contribution of Rs. 1,98,000 over the years did not cross the limit of Rs. 1,00,000 in the respective previous years , i.e. not added as perks since it has not crossed the limit of Rs. 1,00,000. Including arrears the contribution for 2009-10-Rs. 52000, 2010-11- 60000, 2011-12-72000, 2012-13-81000, 2013-14-84000, 2014-15-90000,2015-16-94000. I am unable to fill up the form since in Annexure-A to Form-10 E , I cannot add the arrears with Total Taxable income of the respective previous years, since the arrears is not taxable. In Form 10- E also I cannot add the entire arrears since taxed arrears is different from the actual arrears. Pl advse.
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