10E SmIvkv dneo^v (skIvj³ 89 (1)

aneeshrajrs@yahoo.co.in , 9497358316

 F´mWv skIvj³ 89 (1) {]ImcapÅ SmIvkv dneo^v

2021þ2022 km¼¯nI hÀjs¯ 12 amks¯ i¼f¯n\v ]pdta ap³Ime
i¼f IpSnÈnI hnXcWw sNbvXXneqsS Poh\¡mcsâ hcpam\¯nÂ
\n¶p _m[Iamb \nIpXn \nc¡nt\¡mÄ DbÀ¶ \nc¡n \nIpXn ]nSn
t¡ണ്ടn h¶n«pണ്ട്. Nnet¸mÄ \nIpXn \nc¡nsâ Ém_n Xs¶ hyXymkw
Dണ്ടmIpw. CXpaqew 2021-22 km¼¯nI hÀjw dnt_äv aqew \nIpXn
_m[IaÃm¯ 5 e£¯n\v Xmsg hcpam\apff Poh\¡mc\v IpSnÈnI
i¼fw e`n¨XneqsS sam¯hcpam\w 5 e£¯n\v apIfnemIpIbpw 5
e£w hsc 5 % \nc¡nepw AXn\v apIfnepÅ hcpam\¯n\v 20% \nc
¡nepw \nIpXn \ÂtIണ്ടn h¶n«pണ്ടv .
20% \nc¡n \nIpXn ]nSnt¡ണ്ടnbncp¶ 10 e£¯n Xmsg \nIpXn
hnt[b hcpam\w(Taxable Income) Dണ്ടmbncp¶ Poh\¡mc\v 30% \nc¡nÂ
DbÀ¶ \nIpXn ]nSn¨n«pണ്ടv.
Cu kmlNcy¯n Poh\¡mcsâ Un¢tdj\v ta skIvj³ 89 (1)
{]Imcw SmIvkv dneo^v e`n¡pw.

 F´mWv t^mw 10 E
C§s\ A[nIambn CuSm¡nb \nIpXnbn \n¶pw AÀlamb XpI
XncnsI AhImis¸Sp¶Xn\mWv 10 E ^b sN¿p¶Xv. ta¸dª
B\pIqeyw e`n¡p¶Xn\mbn SmIvkv dnt«¬ ^b sN¿p¶Xn\v ap³]mbn
10 E Un¢tdj³ ^b sN¿Ww.

 HmÀ¡pI
2017þ2022 Imebfhnse i¼fIpSnÈnI 4 KUp¡fmbn BKÌv 2021,
\hw_À 2021 , P\phcn 2022, G{]n 2022 amk§fn hnXcWw sNbvXp.
CXn BZy 3 KUp¡Ä am{XamWv 2021þ22 km¼¯nIhÀjw (AY2022þ23)
e`n¨Xpw sk£³ 89(1) {]Imcw 2021þ22 hÀjs¯ hcpam\¯n³ taÂ
dneo^n\mbn AhImis¸Sm³ Ignbp¶Xpw.

1
i¼fIpSnÈnI e`n¨ FÃm Poh\¡mcpw \nÀ_Ôambpw 10E ^bÂ
sNt¿ണ്ടXptണ്ടm?
\nÀ_ÔanÃ. F¶m sk£³ 89(1) {]Imcw i¼fIpSnÈnIbn³ ta dneo^v
AhImis¸Sp¶ FÃm Poh\¡mcpw \nÀ_Ôambpw 10E ^b sNt¿
ണ്ടXmWv. \nIpXn dnt«¬ t^mw ( ITR ) kaÀ¸n¡p¶Xn\p ap¼mbn 10E ^bÂ
sNbvXv thcn^nt¡j³ ]qÀ¯nbm¡Ww.
10 E KpWIcamIm¯ Poh\¡mÀ Dtണ്ടm?
2017þ18 apX Xs¶ 10 e£¯n\v apIfn \nIpXn hnt[b hcpam\w DÅ
30% \nc¡n \nIpXn _m[Iamb Poh\¡mÀ, AXmbXv Cu hÀjw e`n¨
i¼fIpSnÈnI ap³ hÀj§fnte¡v hn`Pn¨v \evInbmepw 30% Ém_n Xs¶
\ne\n¡p¶hÀ¡v dneo^v e`n¡Wsa¶nÃ.
F¶m ]pXnb SmIvkv Ém_v XncsªSp¯ 15 e£¯n\v apIfn \nIpXn
hnt[bhcpam\apÅ Poh\¡mÀ 10E ^b sNbvXm 15 e£¯n\v Xmtg¡v
hcpam\w hcpIbpw 25% \nIpXn\nc¡nte¡v t]mIm\pw km[yX DÅXn\mÂ
{]tXyIw ]cntim[nt¡ണ്ടXmWv.

ap³ hÀj§fn \n¶v hn`n¶ambn C¯hW 10 C t^mw Download

Center e`n¡nÃ. AXn\m kz´ambn X¿mdmt¡ണ്ടn hcpw.

F§s\ 10 E kz´ambn X¿mdm¡mw

BZyambn 2017þ18 apXÂ hÀjw Xncn¨pÅ ISnÈnI XpI IW¡m¡Ww.

Download centre  e`yambn«pÅ Pay Fixation Arrear Statement Â
\n¶pw CXv IW¡m¡mw. www.online2pdf.com XpS§nb
sh_vsskäpIÄ D]tbmKn¨v Online Bbn FIvk ^bem¡n amänbmÂ
IW¡v Iq«Â hfsc Ffp¸w ]qÀ¯nbm¡mw.

AXmXv hÀjs¯ AcnbÀ XpIs¡m¸w eohv kdണ്ടÀkmedn AcnbÀ

e`n¨n«psണ്ട¦n AXpIqSn Iq«n IR e`n¨Xv Ipd¡Ww. C§s\ 2017þ18,
2018þ19, 2019þ20, 2020þ21 hÀj§fnse AcnbÀ XpI IW¡m¡pI.

2
 Pay Fixation Statement Converted to Excel

4 hÀj§fntebpw
IW¡m¡nb
AcnbÀ XpIIÄ
Less IR
Iq«pt¼mÄ 2020þ21
hÀjw e`n¨
sam¯w (3 KUp)
AcnbÀ XpI¡v
Xpeyambncn¡Ww

{i²n¡pI
 sam¯w AcnbÀ XpIbpsS 3 KUp¡Ä am{Xta 2021þ22 hÀj¯nÂ
e`n¨n«pÅq F¶Xn\m Hmtcm hÀjhpw e`n¨ AcnbÀ XpIbpsS
75þ80% hsc am{Xta dneo^v IW¡m³ ]cnKWn¡m³ Ignbq.
_m¡n XpI (4th KUp) 2022þ23 hÀjw dneo^n\mbn D]tbmKn¡mw.
 BKÌv 2017 apX amÀ¨v 2018 hscbpÅ IR P\phcn 2019 emWv
e`n¨Xv. B XpI ap³ amk§fnte¡v ImWn¨pw AcnbÀ XpI
IW¡m¡mw. AXv IqSpXÂ {]tbmP\IcamImw.
 2017þ18 hÀjhpw i¼fIpSnÈnI e`n¨n«pÅXn\m (2012-2017
t]þdnhnj³) an¡ Poh\¡mcpw 10E ^b sNbvXp dneo^v
t\Snbn«pണ്ടv. 2017þ18 hÀjs¯ Taxable Income, Tax paid
F¶nh IW¡m¡pt¼mÄ C¡mcyw IqSn ]cnKWnt¡XmWv.
3
ASp¯Xmbn 2017þ18, 2018þ19, 2019þ20,2020þ21 hÀj§fnse \nIpXn hnt[b
hcpam\w FSp¡Ww. (FÃm IngnhpIÄ¡pw tijapÅ Taxable Income)
CXn\mbn AXmXv hÀj§fnse SmIvkv dnt«¬ dko]väv(ITR V) ]cntim[n¡Ww.

E-File > View Filed Returns > Down load Receipt

ITR V  \n¶pw B hÀj§fnse bYmÀ°¯nn AS¨ \nIpXn (Tax

Payable) IqSn FSp¡Ww.

4
 FY 2019-20

Total Taxable Income

ITR V Â \n¶pw B
hÀj§fnse
bYmÀ°¯nn AS¨
\nIpXn (TDS) IqSn
FSp¡Ww.

Ffp¸¯n\mbn ta kqNn¸n¨ coXnbn e`n¨ hnhc§Ä

Xmsg¡mWn¨ncn¡p¶ t^mÀamän FgpXn X¿mdm¡pI.
Taxable Income for FY 2021-22
( Excluding Arrear) :

Total Arrear amount received

during 2021-22 :
km¼¯nI \nIpXn hnt[b AS¨ \nIpXn X³hÀjw
hÀjw hcpam\w (Tax Deducted) _m[Iamb
(FY) ( Taxable Income) AcnbÀ XpI
2017-18
2018-19
2019-20
2021-22
Ct¸mÄ 10-E ^b sN¿m\pÅ Umä X¿mdmW.v
5
C{Xbpw Imcy§Ä e`n¨v Ignªm t]mÀ«en temKn³ sNbvXv
10 E C ^benwKv sN¿mw.

1 E-file >> Income Tax Forms >> File Income Tax Forms

Select “ Persons without Business/Professional Income”

2 >> Select Tax Exemptions and Reliefs (Form 10E)
>> File Now
Select A.Y 2022-23 >> Continue

Select
A.Y 2022-23

Select Let’s Get Started

7
Select Arrears Salary/ Family Pension >> Continue

Select Arrear
Salary

Continue

Click “ Provide details “ and

Enter the details >> SAVE

8
 Enter the Taxable Amount as in
Form 16
for Fy 2021-22

All the cells are

auto filled

Select Add Details

Enter the Details as

per the Table already
prepared.

Enter the system

calculated tax
here

Repeat the process for

2018-19, 2019-20, 2021-21
9
Relief Amount will be
Calculated here
SAVE

Select
Provide
Details

10
Preview the 10 E Form and Click Proceed to E-Verify. On
successful E-verification you can download 10E Receipt.
Now you can proceed to IT Return filing. Enter the
amount as in 10 E form in Relief column in ITR1

Remember to E-file 10 E Before Filing Income Tax Return

11
DEMONSTRATION OF ARREAR CALCULATION FROM PAY FIXATION
STATEMENT & MODEL 10 E

12
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