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11/04/2010

Deduction of Income Tax on account of payment of arrears of 6th Pay Commission and arrears due to MACP – Claiming of relief under section 89 (1) of the Income Tax, 1961

GOVERNMENT OF INDIA
MINISTRY OF RAILWAYS
(RAILWAY BOARD)

No. F(X)I-2010/23/3                       New Delhi, dated 22.03.2010

(1) Chief Personal Officers, All Indian Railways.
(2) FA& CAO’s All Indian Railways.

Sub:Deduction of Income Tax on account of payment of arrears of 6th Pay Commission and arrears due to MACP – Claiming of relief under section 89 (1) of the Income Tax, 1961.

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The question regarding procedure to be followed in allowing the claim of relief under section 89(1) of the Income Tax Act, 1961 on account of payment of arrears of 6th Pay Commission and arrears due to MACP is under active consideration in Board’s office.

In this regard a copy of the letter received from the office the chief Commissioner of Income Tax, Chennai by Personal Branch of Southern Railway vide No.818/CIfn/PR/2009-10 dated 21.12.2009 along with a copy of Form 10-E and its annexure, on the subject mentioned above is enclosed for information and guidance.

However, the matter is also being referred to the Ministry of Finance, Department of Revenue (CBDT) for confirmation Zonal Railways will be advised further on receipt of clarification if any, from the Ministry of Finance.


Joint Director, Finance (Exp.) – 1
Railway Board


GOVERNMENT OF INDIA
OFFICE OF THE CHIEF COMMISSIONER OF INCOME TAX
121, MAHATMA GANDHI ROAD, (Nungambakkam High Road)
CHENNAI – 600 034

C.No.818/CIfn/PR/2009-10                             Date: 21.12.2009

To
The Asst. Personnel Officer (Rules)
Southern Railway
Headquarters Office
Personnel Branch
Chennai – 600 003

Sir,

Sub: Issue of clarification on working of relief u/s 89(1) of the Income Tax Act, 1961 – reg.
Ref: your letter dated 14.12.2009.

Please refer to the above.

2. you have asked for the procedure to be followed in allowing the claim of relief u/s 89(1) of the Income Tax Act. To claim relief u/s 89(1) for the arrears of salary received, the employee has to file declaration in Form 10E before the employer. The employer in turn allow the relief of tax after verification and calculate the tax deductible. The relief thus allowed is to be incorporated in the Form No.16 issued to the employee.

3. A copy of Form 10-E and its annexure is enclosed for your ready reference.


Yours faithfully,
(K.SARAVANAN)
INCOME TAX OFFICER (PR)
O/o CCIT, Chennai I, Chennai 34.

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PME Due Date

Master Circular No. 25



Copy of Railway Board’s letter No. 69/H/3/11 dated 06.12.1974



Subject: Implementation of the Recommendations of the Visual Sub-Committee.



6. Periodical re-examination of serving Railway Employees:



6.l. In order to ensure the continued ability of Railway employees in Classes A l, A 2, A 3, B l and B 2 to discharge their duties with safety, they will be required to appear for re-examination at the following stated intervals throughout their service as indicated below:



6.1.1. Classes A l, A 2 and A 3 —At the termination of every period of three years, calculated from the date of appointment until they attain the age of 45 years, and thereafter annually until the conclusion of their service.



Note: (l) The staff in categories A l, A 2 and A 3 should be sent for special medical examination in the interest of safety under the following circumstances unless they have been under the treatment of a Railway Medical Officer.



(a) Having undergone any treatment or operation for eye trouble irrespective of the duration of sickness.



(b) Absence from duty for a period in excess of 90 days.



(2) If any employee in medical category A has been periodically medically examined at any time within one year prior to his attaining the age of 45, his next medical examination should be held one year from the due date of the last medical examination and subsequent medical examination annually thereafter.



If, however, such an employee has been medically examined, at any time earlier, than one year prior to his attaining the age of 45, his next medical examination should be held on the date he attains the age of 45 and subsequent medical examination annually thereafter.




Ammendment: It was ammended in 1993 as below



Age Group PME Due



Age 00-45 every 4yrs



Age 45-55 every 2yrs



Age 55-60 every year
Details:-
As per Rly Bd's Guideline of Medical Exam issued vide LNo. 88/H/5/12 dated 24-01-1993

a) PME would be done at the termination of every period of 4 years from date of appointment / Initial medical Exam till the date of attainment of age of 45 years, every 2 years upto 55 years & there after annual till retirement.
b) Employees who has been periodically examined at any time within 2years prior to his attaining the age of 45years would be examined after 2years from the date of last PME & subsequent PME for every 2years upto 55years age.Of

NRMU 4 you
SMLokhande





6.1.2. Classes B-1 and B-2—On attaining the age of 45 years, and thereafter at the termination of every period of five years.