Quantcast
Channel: SCN : All Content - All Communities
Viewing all articles
Browse latest Browse all 3523

Income tax on Arrear amount

$
0
0

Hi Experts,

 

Here again I am facing a challenge to calculate IT on arrears amount. I am using AFY i.e March to February cycle.

 

In March, IT0008 total amount was Rs63500 and DA was 33520. Lets say only deduction is Ptax Rs 208 every month and the employee does not have any other deductions and IT declarations.

 

His total taxable amount is Rs 760340 and total tax is 79380. March tax deduction is 6615

 

In the month of April is DA got increased with Rs 50000 amounting to total gross 113,570.00  INR with effect from March. So when I am running payroll for April DA arrear showing 50000, which is totally correct.

 

Now I want to calculate Tax on this arrear amount which is not working. For that I wrote a PCR ZNTD as below

 

*

  ****

    AMT=& ATDS Set

    AMT?IARLMT Comparison

      <

      =

      >

        INTDS BON3 TDS Method

        MULTI RAA  Multipl.amt/no/rate

        AMT/100    Division

        RTE=0      Set

        ADDWTI/460 IT   Input table

        ZERO=&ATDS VVVV Set zero

 

Now in Payroll log under ZNTD, it is showing /460 is 10,300.00 INR. I don’t have any idea how this value is getting calculated and secondly please let me know what are the differences among BON1, BON2, BON3 and BON4 and what are the values of these parameters?

 

Now Gross is 163,570.00 INR (113570+50000) and in payslip under FORM 16 details Gross is 1,362,840.00 INR which is 113570 * 12 that means in IT calculation this arrear amount is not coming to the picture.

 

After deducting the annual PTAX exemption 2496 INR, total taxable amount is 1360340 INR and total tax is 240100 INR (100000 + 2500 + 108102 + 3% cess) which is correct but /460 is 30590 INR but ideally it should have been 20008 INR (240100/12)

 

How this /460 value is coming up? Please help me understand the calculation.

 

Thanks


Viewing all articles
Browse latest Browse all 3523

Trending Articles