Please fill while coloured cells only to calculate relief u/s 89 of Income Tax Act 1961

S.N

Previous Year / Financial Year in which additional salary is received

Type of Individual (Select from drop down menu)

A
B
C
D
E
F

Total income for above Previous year / Financial Year without considering
additional salary
Amount of additional salary received in above Previous year / Financial Year
Total Income including additional salary (A+B)
Tax for the aforesaid previous year (as mentioned in D)
Tax on Total income without considering additional salary (mentioned in A)
Excess Tax on account of additional salary (D-E)

G
H
I

Tax on additional salary if it was given in relevant previous year (i.e the year to
which this additional salary belongs)
Relief u/s 89 of Income Tax Act (F-G)
Tax payable for above financial year (D-H)

Additional salary received for Previous Year / Financial Year

K
L
M
N
O
P
Q

Type of Individual (Select from drop down menu)

Total Income for relevant previous year
Amount of additional salary attributable to this Previous Year
Tax on TI without considering additional salary
Tax on TI after considering additional salary
Difference in above two taxes
Favouravle differences

Prepared by srikantagarwal@bharatpetroleum.in, srikant.agarwal@gmail.com

ax Act 1961
2013-14

Individual (Men & Women) below 60 Years of age

800,000.00
500,000.00
1,300,000.00
226,600.00
92,700.00
133,900.00
117,214.00
16,686.00
209,914.00

2012-13

16,686.00

2011-12

Individual (Men & Women) below 60 Years of age Individual (Men) below 60 Years of age

500,000.00
260,000.00
30,900.00
84,460.00
53,560.00
53,560.00

500,000.00
60,000.00
32,960.00
45,320.00
12,360.00
12,360.00

Individual (Men) below 65 Years of a

2010-11

2009-10

Individual (Men) below 65 Years of age

500,000.00
60,000.00
35,020.00
47,380.00
12,360.00
12,360.00

Individual (Men) below 65 Years of age

500,000.00
60,000.00
55,620.00
74,160.00
18,540.00
18,540.00

2008-09

Individual (Men) below 65 Years of age

1,500,000.00
60,000.00
402,215.00
422,609.00
20,394.00
20,394.00

Total
500,000.00

117,214.00

Working Note
Financial Year
Base Tax
Add: Surcharge
Less: Deduction u/s 87A
Less: Marginal Relief for Surcharge
Add: Education Cess
Total Income tax payable

WN-1
2013-14
90,000.00
90,000.00
90,000.00
90,000.00
2,700.00
92,700.00

WN-2
2013-14
220,000.00
220,000.00
220,000.00
220,000.00
6,600.00
226,600.00

WN-3
2012-13
30,000.00
30,000.00

WN-4
2012-13
82,000.00
82,000.00

WN-5
2011-12
32,000.00
32,000.00

WN-6
2011-12
44,000.00
44,000.00

30,000.00

82,000.00

32,000.00

44,000.00

30,000.00
900.00
30,900.00

82,000.00
2,460.00
84,460.00

32,000.00
960.00
32,960.00

44,000.00
1,320.00
45,320.00

WN-7
2010-11
34,000.00
34,000.00

WN-8
2010-11
46,000.00
46,000.00

WN-9
2009-10
54,000.00

WN-10
2009-10
72,000.00

54,000.00

72,000.00

34,000.00

46,000.00

54,000.00

72,000.00

34,000.00
1,020.00
35,020.00

46,000.00
1,380.00
47,380.00

54,000.00
1,620.00
55,620.00

72,000.00
2,160.00
74,160.00

WN-11
2008-09
355,000.00
35,500.00
390,500.00

WN-12
2008-09
373,000.00
37,300.00
410,300.00

390,500.00
390,500.00
11,715.00
402,215.00

410,300.00
410,300.00
12,309.00
422,609.00

Enter the Financial Year

Enter the type of Individual

Assessment Year
Basic Exemption upto Rs
Tax @ 10%
Tax @ 20%
Tax @ 30%
Surcharge
Education Cess
Deduction u/s 87A

Prepared by srikantagarwal@bharatpetroleum.in, srikant.agarwal@gmail.com

2009-10

Individual (Men) below 65 Years of age

2010-11
160,000.00
Rs 1.6 lac to 3 Lacs
Rs 3 Lac to 5 Lacs
in Excess of Rs 5 Lacs
Not Applicable
@ 3%
Not Applicable

arwal@bharatpetroleum.in, srikant.agarwal@gmail.com