Income Tax Relief under Section 89 for arrears received in the year 2014-15
Enter Net Taxable Income as per ITR for the years from 2005-06 to 2013-14. Also divide the arrears received during this year (2013-14) and enter those in the respective fin.years in which those were actually receivable. Now, click 'calculate relief' button to estimate IT Relief if any. If the income, income tax relief or the arrears received by you for a particular year is Nil, ensure that 0 (numerical zero) is entered in the relevant fields.
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Text of Section 89
Rule 21 A of Incomt Tax Rules
Income tax provisions for Form 10E
Financial year 2005-06 (Assessment year 2006-07) (Rs)
Enter Net Taxable Income for 2005-06 (as per ITR/Form-16)
Enter portion of arrears received in 2013-14 which relates to 2005-06 (Distribution of arrears received in 2013-14 to 2005-06)
Financial year 2006-07 (Assessment year 2007-08)  
Enter Net Taxable Income for 2006-07 (as per ITR/Form-16)
Enter portion of arrears received in 2013-14 which relates to 2006-07 (Distribution of arrears received in 2013-14 to 2006-07)
Financial year 2007-08 (Assessment year 2008-09)  
Enter Net Taxable Income for 2007-08 (as per ITR/Form-16)
Enter portion of arrears received in 2013-14 which relates to 2007-08 (Distribution of arrears received in 2013-14 to 2007-08)
Financial year 2008-09 (Assessment year 2009-10)  
Enter Net Taxable Income for 2008-09 (net taxable income as per ITR/Form-16)
Enter IT Relief deducted/claimed if any for any other arrears under Section 89 from the Income tax during 2008-09 **
Enter portion of arrears received in 2013-14 which relates to 2008-09 (Distribution of arrears received in 2013-14 to 2008-09)
Financial year 2009-10 (Assessment year 2010-11)  
Enter Net Taxable Income for 2009-10 (net taxable income as per ITR/Form-16)
Enter IT Relief deducted/claimed if any for any other arrears under Section 89 from the Income tax during 2009-10 **
Enter portion of arrears received in 2013-14 which relates to 2009-10 (Distribution of arrears received in 2013-14 to 2009-10)
Financial year 2010-11 (Assessment year 2011-12)  
Enter Net Taxable Income for 2010-11 (net taxable income as per ITR/Form-16)
Enter IT Relief deducted/claimed if any for any other arrears under Section 89 from the Income tax during 2010-11 **
Enter portion of arrears received in 2013-14 which relates to 2010-11 (Distribution of arrears received in 2013-14 to 2010-11)
Financial year 2011-12 (Assessment year 2012-13)  
Enter Net Taxable Income for 2011-12 (net taxable income as per ITR/Form-16)
Enter IT Relief deducted/claimed if any for any other arrears under Section 89 from the Income tax during 2011-12 **
Enter portion of arrears received in 2013-14 which relates to 2011-12 (Distribution of arrears received in 2013-14 to 2011-12)
Financial year 2012-13 (Assessment year 2013-14)  
Enter Net Taxable Income for 2012-13 (net taxable income as per ITR/Form-16)
Enter IT Relief deducted/claimed if any for any other arrears under Section 89 from the Income tax during 2012-13 **
Enter portion of arrears received in 2013-14 which relates to 2012-13 (Distribution of arrears received in 2013-14 to 2012-13)
Financial year 2013-14 (Assessment year 2014-15)  
Enter Net Taxable Income for 2013-14 (net taxable income as per ITR/Form-16)
Enter IT Relief deducted/claimed if any for any other arrears under Section 89 from the Income tax during 2013-14 **
Enter portion of arrears received in 2014-15 which relates to 2013-14 (Distribution of arrears received in 2014-15 to 2013-14)
Financial year 2014-15 (Assessment year 2015-16)  
Enter Net Taxable Income for 2014-15 without including arrears of previous years received in the financial year 2014-15 for which relief under section 89 is intended to be claimed

Distribution of Arrears to previous years
Previous Year(s) Net Taxable income (For calculating tax paid in 2005-06,2006-07,2007-08,2008-09, 2009-10,2010-11, 2011-12 and 2012-13) Distribution of arrears received in 2013-14 to the relevant years

Total income with arrears during the relevant years (2+3)

 Tax on total income without latest arrears distributed (tax on 2) Tax on total income with latest arrears distributed (tax on 4) Difference in tax during relevant years on account of arrears (6-5)
(1)
(2)
(3)
(4)
(5)
(6)
(7)
2005-06
2006-07
2007-08
2008-09
2009-10
2010-11
2011-12
2012-13
2013-14
Total difference in Tax on account of arrears after distributing arrears to relevant years (A)
Tax after deducting IT relief claimed in the previous years for any other arrears (**amount entered in the fields above)
Calculation of Income Tax Relief under Section 89 for arrears received during 2013-14
Net Taxable Income for 2014-15 without arrears Total arrears received during 2014-15 Total income with arrears Tax on income without including arrears Tax on total income including arrears Difference in Tax on account of including arrears with income during 2014-15 (B)
Relief under Section 89[B-A] Rs. 

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Back to Section 89 relief calculation

Previous Year and Current Year Income Tax rates
Year Male Female Seniors*** Rate

Surcharge/Cess
2005-06 Up to Rs 1 Lakh Up to Rs.1.35 Lakh Up to Rs.1.85 lakhs Nil Surcharge @ 10% if Income >Rs. 10 lakh, edu cess @ 2% on IT
1,00,001 - 1,50,000 1,35,000-1,50,000 ---------- 10%
1,50,001-2,50,000 1,50,001-2,50,000 1,85,001-2,50,000 20%
More than Rs.2,50,000 More than Rs.2,50,000 More than Rs.2,50,000 30%
2006-07 Up to Rs 1 Lakh Up to Rs.1.35 Lakh Up to Rs.1.85 lakhs Nil Surcharge @ 10% if Income >Rs. 10 lakh, edu cess @ 2% on IT
1,00,001 - 1,50,000 1,35,000-1,50,000 ---------- 10%
1,50,001-2,50,000 1,50,001-2,50,000 1,85,001-2,50,000 20%
More than Rs.2,50,000 More than Rs.2,50,000 More than Rs.2,50,000 30%
2007-08 Up to Rs.1.10 Lakh Up to Rs.1.45 Lakh Up to Rs.1.95 lakhs Nil Surcharge @ 10% if Income >Rs. 10 lakh, edu cess @ 3% on IT
1,10,001-1,50,000 1,45,001-1,50,000 ---------- 10%
1,50,001-2,50,000 1,50,001-2,50,000 1,95,001-2,50,000 20%
More than Rs.2,50,000 More than Rs.2,50,000 More than Rs.2,50,000 30%
2008-09 Up to Rs.1.50 lakh Up to Rs.1.80 lakh Up to Rs.2.25 lakh Nil Surcharge @ 10% if Income >Rs. 10 lakh, edu cess @ 3% on IT
1,50,001-3,00,000 1,80,001-3,00,000 2,25,001-3,00,000 10%
3,00,001-5,00,000 3,00,001-5,00,000 3,00,001-5,00,000 20%
More than Rs.5 lakh More than Rs.5 lakh More than Rs.5 lakh 30%
2009-10 Up to Rs.1.60 lakh Up to Rs.1.90 lakh Up to Rs.2.40 lakh Nil Edu cess @ 3% on IT
1,60,001-5,00,000 1,90,001-5,00,000 2,40,001-3,00,000 10%
3,00,001-5,00,000 3,00,001-5,00,000 3,00,001-5,00,000 20%
More than Rs.5 lakh More than Rs.5 lakh More than Rs.5 lakh 30%
2010-11 Up to Rs.1.60 lakh Up to Rs.1.90 lakh Up to Rs.2.40 lakh Nil Edu cess @ 3% on IT
1,60,001-5,00,000 1,90,001-5,00,000 2,40,001-5,00,000 10%
5,00,001-8,00,000 5,00,001-8,00,000 5,00,001-8,00,000 20%
More than Rs.8 lakh More than Rs.8 lakh More than Rs.8 lakh 30%
2011-12 Up to Rs.1.80 lakh Up to Rs.1.90 lakh Up to Rs.2.40 lakh Nil

Edu cess @ 3% on IT

*** For Seniors ageing 80 years or more this IT slab is Nil
1,80,001-5,00,000 1,90,001-5,00,000 2,50,001-5,00,000 10%***
5,00,001-8,00,000 5,00,001-8,00,000 5,00,001-8,00,000 20%
More than Rs.8 lakh More than Rs.8 lakh More than Rs.8 lakh 30%
2012-13 Up to Rs.2 lakh Up to Rs.2 lakh Up to Rs.2.50 lakh Nil

Edu cess @ 3% on IT

*** For Seniors ageing 80 years or more this IT slab is Nil
2,00,001-5,00,000 2,00,001-5,00,000 2,50,001-5,00,000 10%***
5,00,001-10,00,000 5,00,001-10,00,000 5,00,001-10,00,000 20%
More than Rs.10 lakh More than Rs.10 lakh More than Rs.10 lakh 30%
2013-14 Up to Rs.2 lakh Up to Rs.2 lakh Up to Rs.2.50 lakh Nil

Edu cess @ 3% on IT

*** For Seniors ageing 80 years or more this IT slab is Nil

* Tax Rebate of Rs.2000 for Taxable Income not exceeding Rs. 5 lakh
2,00,001-5,00,000* 2,00,001-5,00,000* 2,50,001-5,00,000* 10%***
5,00,001-10,00,000 5,00,001-10,00,000 5,00,001-10,00,000 20%
More than Rs.10 lakh More than Rs.10 lakh More than Rs.10 lakh 30%