FORM NO.

10E (See rule 21AA)

FORM FOR FURNISHING PARTICULARS OF INCOME UNDER SECTION 192(2A) FOR THE YEAR ENDING
31ST MARCH 2021 FOR CLAIMING RELIEF UNDER SECTION 89(1) BY A GOVERNMENT SERVANT OR
AN EMPLOYEE IN A COMPANY, COOPERATIVE SOCIETY, LOCAL AUTHORITY, UNIVERSITY,
INSTITUTION, ASSOCIATION OR BODY.

1. Name and address of the employee : XXXXXXXX

ASSISTANT PROFESSOR OF HINDI
XXXXXX GIRLS COLLEGE

2. Permanent Account Number : XXXXXXXXXX

3. Residential Status : ORDINARILY RESIDENT IN INDIA

PARTICULARS OF INCOME REFERRED TO IN RULE 21A OF THE INCOME TAX RULES, 1962,
DURING THE PREVIOUS YEAR RELEVANT TO THE ASSESSMENT YEAR 2021-2022.
1.(a) Salary received in arrears or in advance in accordance with the provisions Rs.
of sub rule (2) of rule 21A 353258
(b) Payment in the nature of gratuity in respect of past services, extending
over a period of not less than 5 years in accordance with the provisions
of sub rule (3) of rule 21A
(c ) Payment in the nature of compensation from the employer or former
employer at or in connection with termination of employment after
continuous service of not less than 3 years or where the unexpired
portion of term of employment is also not less than 3 years in accordance
with the provisions of sub-rule (4) of rule 21A
(d) Payment in commutation of pension in accordance with the provisions
of sub-rule (5) of rule 21A
2. Detailed particulars of payments referred to above may be given in
Annexure I,II,IIA,III or IV as the case may be

SIGNATURE OF THE EMPLOYEE

VERIFICATION

I, ,do hereby declare that what is stated

above is true to the best of my knowledge and belief.
Verified today, the day of 2021.

PLACE : KOLKATA
DATE :

COUNTERSIGNED
SIGNATURE OF THE EMPLOYEE

PRINCIPAL
XXXXXX GIRLS COLLEGE
 ANNEXURE I
( See item 2 of Form No. 10E )
ARREARS OR ADVANCE SALARY
Rs
1. Total income (excluding salary received in arrears or advance ) 1091407

2. Salary received in arrears or advance 353258

3. Total income (as increased by salary received in arrears or advance )( add item 1 and 2) 1444665
4. Tax on total income (as per item 3 ) 255736

5. Tax on total income (as per item 1 ) 145519

6. Tax on salary received in arrears or advance (difference of item 4 and 5 ) 110216

7. Tax computed in accordance with Table "A"( brought from column 7 of Table "A" ) 55530
8. Relief under section 89(1) (indicate the difference between the amounts mentioned
against items 6 and 7 ) 54686
ACTION POINTS
1. Sub- section (2A) of section 192 provides that in respect of salary payments to the employees of
government company, co-operative society, local authority, university, institution, association or body,
deduction of tax at source may be made after allowing relief under section 89(1), if allowable.

2. Rule 21AA, however, requires furnishing of particulars specified in this form in case of a government servant
or an employee in public sector undertaking. The particulars relate to salary received in arrears or in advance ,
gratuity for past services of five years or more, compensation at or in connection with termination of
employment and commutation of pension which are to be computed in accordance with the provisions of
sub-rules (2), (3), (4), and (5) of rule 21A respectively.
3. Form 10E should be furnished by the assessee to the employer who is responsible for deducting tax at source.

TABLE "A"
(SEE ITEM 7 OF ANNEXURE 1 )

TOTAL INCOME [AS

INCREASED BY SALARY
TOTAL SALARY RECEIVED RECEIVED IN ARREARSOR
INCOME IN ARREARS OR ADVANCE] OF THE TAX ON TAX ON DIFFERENCE IN
OF THE ADVANCE RELATING RELEVANT PREVIOUS YEAR TOTAL TOTAL TAX [AMOUNT
RELEVA TO THE RELEVANT MENTIONED IN COLUMN (2) INCOME INCOME UNDER COLUMN
NT PREVIOUS YEAR AS [ADD COLUMN (2) AND AS PER AS PER (6) MINUS
PREVIOU PREVIOU MENTIONED IN COLUMN (3)] COLUMN COLUMN AMOUNT UNDER
S YEARS S YEAR COLUMN (1) (2) (4) COLUMN (5)]
[1] [2] [3] [4] [5] [6] [7]
RS. RS. RS. RS. RS. RS.
2014-15 382160 75832 457992 11552 19363 7811
2015-16 384380 81810 466190 11781 20208 8427
2016-17 440080 89266 529346 14428 31795 17367
2017-18 678320 97590 775910 49609 69712 20103
2018-19 708720 8760 717480 56414 58236 1822
2019-20 810400 16320 826720 0 0 0
TOTAL 2593660 353258 2946918 143784 199314 55530

NOTE : IN THIS TABLE, DETAILS OF SALARY RECEIVED IN ARREARS OR ADVANCE RELATING TO

DIFFERENT PREVIOUS YEARS MAY BE FURNISHED.
COUNTERSIGNED SIGNATURE OF THE EMPLOYEE

DETAILS FOR RELIEF U/S 89 (1)

PREVIOUS YEARS

2014-15 2015-16 2016-17 2017-18 2018-19 2019-20

CASH BASIS RS. RS. RS. RS. RS. RS.
1. TOTAL INCOME AS PER RETURN 382160 384380 440080 678320 708720 810400
2. TAX ON TOTAL INCOME 11216 11438 14008 48164 54244 74580
3. SURCHARGE/EDU CESS IF ANY 336 343 420 1445 2170 2983
4A. RELIEF U/S 89 (IF ANY) 0 0 0 0 0 0
4B. NET TAX ( 3+4-4A ) 11552 11781 14428 49609 56414 77563

ACCRUAL BASIS

5. TOTAL INCOME AS PER (1) ABOVE 382160 384380 440080 678320 708720 810400
6. ARREAR SALARY RELATING TO THE
RELEVANT PREVIOUS YEARS 75832 81810 89266 97590 8760 16320
7. TOTAL (5) + (6) 457992 466190 529346 775910 717480 826720
8. TAX ON (7) 18799 19619 30869 67682 55996 77844
9. SURCHARGE/EDU. CESS IF ANY 564 589 926 2030 2240 3114
10. RELIEF U/S 89 (1) 0 0 0 0 0 0
11. TAX LIABILITY (9+10-11) 19363 20208 31795 69712 58236 80958

12. TOTAL TAX ON ACCRUAL BASIS 280272

13. TOTAL TAX ON CASH BASIS 221348
14. DIFFERENCE 58924

PREVIOUS YEAR 2020-2021

CASH ACCRUAL
BASIS BASIS
RS. RS.
1. TOTAL INCOME EXCLUDING ARREAR 1091407 1091407
2. ARREAR 353258 -
3. TOTAL 1444665 1091407
4. P TAX FROM ARREAR BILL
5. TOTAL AFTER P TAX FROM ARREAR BILL 1444665 1091407
6. TAX ON (5) ABOVE 245900 139922
7. SUR-CHARGE/EDU. CESS 9836 5597
8. TAX LIABILITY 255736 145519
9. DIFFERENCE BETWEEN CASH AND
ACCRUAL BASIS TAX LIABILITY 110216

CASH BASIS
SEX PY 14-15 PY 15-16 PY 16-17 PY 17-18 PY 18-19 PY 19-20 PY 20-21
M 11216 11438 14008 48164 54244 74580 245900
F 11216 11438 14008 48164 54244 74580 245900
SC 64648 65314 258400 48164 152422 0 0
ACCRUAL BASIS
SEX PY 14-15 PY 15-16 PY 16-17 PY 17-18 PY 18-19 PY 19-20 PY 19-20
M 18799 19619 30869 67682 55996 77844 139922
F 18799 19619 30869 67682 55996 77844 139922
SC 64648 65314 152422 67682 #REF! 0 0
F