Tax treatment for salary received as arrears.

I changed my job in January 2012 and my employer deducted my tax till January. I got my Form-16 and filed ITR for April-Jan period. The new employer credited my salary for the period Jan-March 2013 in October 2013. I now need to pay the extra tax for Jan-March period. What is the procedure to pay this extra tax?

asked Mar 13 '13 at 19:22 by UmmarMuhammad 123

As you received salary for Jan-March 2012 in Oct 2012, this income should be declared in ITR of FY 2012-13. You need to add taxable portion from this arrears into income of FY 2012-13 and pay whatever additional tax as self assessment/advance tax.

You can pay income tax online on this link: Pay Income Tax Online
Select challan type as CHALLAN NO. /ITNS 280 and continue.
Select (0021) INCOME-TAX (OTHER THAN COMPANIES) in tax applicable field and
Select (100) Advance Tax in type of payment.
Select bank through which you want to pay.

You may also claim for tax relief u/s 89 for arrears received while filing income tax return in July 2013.

answered Mar 13 '13 at 19:57 by Pankaj Batra 5.2k320

Thank you. Can I submit the Form 10-E to my employer itself, for claiming relief u/s 89(1) right now as my employer has not deducted the tax yet for 2012-2013 FY. Or I can claim it through ITR only. Kindly confirm and clarify if there is something more to it. Also who exactly issues the Form-16 to state govt. employees? I am a lecturer in Education Department of JK Govt. My principal is my DDO and assessment officer as well.
(Mar 13 '13 at 23:18) UmmarMuhammad
If you can submit 10E to employer and avail relief then do that only as paying income tax first and then asking refund from IT department is slow process. IT department may take more than a year to process refund. Accounts department of your college or DDO should issue form-16 to you.
(Mar 14 '13 at 00:29) Pankaj Batra

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Asked: Mar 13 '13 at 19:22

Seen: 3,189 times

Last updated: Mar 14 '13 at 00:29