amit (articled assistant) (171 Points)
05 January 2013Dear members i have few queries plwase clarify
1.if any part of salary that is basic pay or da received in arrears and those arrear could be for current year or earlier years than will these arrears of salary are to be taken into account while calculating hra as for hra salary is basic plus da.
2.for claiming relief u/s 89(1) for the arrears of salary do we have to send any letter to AO for claiming that relief or mere filing of return with form 10e and annexures is enough.
pls help me friends
Saurabh Maheshwari
(B.com,ACA)
(5923 Points)
Replied 05 January 2013
Basic + DA received in Arear is not a part of Current year Salary so the same has to be overlooked while calculating HRA Exemption u/s 10(13A).......
Answer to Query-2:
No Permission is required from AO, just need to mention your Relief details in rhe concerning schedule of ITR ....the form 10E is to be kept for record purpose with us(duly signed by CA)and this form need not to be submitted with ITR whether filed manually or electronically.
amit
(articled assistant)
(171 Points)
Replied 05 January 2013
thanks but i think if arrear relates to current year than they are to be taken in hra calculation for arrears relating to previous years they are not to be taken thats sure but only confusion is if arrear relate to current year than are they to be taken or not for hra calculation
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