![]() The Modern numbering system was based on Hindu-Arabic mathematics. It was eventually a failure because of its construction. However, this invention was quite a complication to the calculations since it had two beads on the upper deck. The ancient Chinese abacus, called SUANPAN, was developed in the twelfth century and did not attain fame till the fourteenth century. As time passed by, with the advent of modern technologies, the Romans switched to micro calculators in 1974. The lower grooves marked the place value from tens to millions. The beads in the upper groove marked the place value of fives. The last two columns were used for the Roman mixed- base math. On the other hand, the lower ones had four beads. Their Abacus kit consisted of seven long and shorter grooves. Also, they called the counting board Calculi. The Romans used Abacus to calculate, by using the Roman numerals. The rows represented the place value of numbers accordingly. Types of Romanian AbacusĪlso, the Romans invented three different types of the abacus. It was a stone table with movable stones sliding up and down. ![]() Romans developed an easier way to use the abacus called the ‘Roman Hand Abacus’. This description gave rise to the Greek word ‘ABAX’ from which abacus sourced its etymology.Īs time passed, numbers and calculations emerged as a vital part of trade and commerce. The earliest form of abacus was a reckoning table covered with sand or fine dust, in which fingers were drawn using a stylus, and erased with the same, when necessary. However, there are no facts that support the confirmed statement about the invention of the abacus. The design of abacus kits remains to be in a combination of rods and pebbles. Time, people and technology improved the abacus. As time passed by, the design of an abacus kit has widely varied in terms of style, size and material. Countries like Taiwan, Korea, Malaysia and Japan were smitten by the abacus fever. ![]() Meanwhile, the abundant fame of success for abacus began to spread. Historians believe it was the Chinese minds who invented the Abacus around 500BC. Besides, it has its share of evolution in terms of design and usage. Download 10E Calculator Version 11.1.Abacus is a man-made calculating device invented 5000 years ago. Please note that by downloading the ABCAUS Excel Form10e, you agree to the terms of use that you do not have permission to modify, copy, edit, upload, reproduce, republish, distribute or transmit the utility except with the written prior approval. Download ABCAUS Section 10E Salary Arrears Relief Calculator for AY 2023-24 (FY 2022-23) macros must be enabled to use this utility. Built in instructions with examples and auto checks have been provided inside. Users are required to fill only data sheet and it automatically calculates relief and prepare the Form 10E, Table-A, Annexure-I. Read Instructions carefully.ĪBCAUS calculator for working out relief is simple, automatic and a user friendly utility which calls for minimum effort and data input. ![]() Fill the details as computed in ABCAUS Excel utility and click on submit. As a result, the income of the employee attracts taxation at a higher rate than that rate at which his income would have been taxed had there been no such arrears or advances.Ĥ. Since independence six Pay Commissions have been set up by the Government so far. Recommendations of each commission with retrospective effect have resulted in arrears of salaries. The rationale behind giving this relief under section 89 is that due to the payment of arrear or advance salary received in a given financial year, the income of the employee for that financial year gets increased due to the amount of the arrears or advances. Pay revisions particularly in Government Sector has become common. The relief under section 89(1) is allowable in the assessment year in which the arrears or the advance is received by the employee. In all other cases, the assessee for claiming the relief should file an application in form 10E to his/her income tax assessing officer. As per Rule 21AA of the Income Tax Rules, 1962, Form 10-E has been prescribed for claiming the relief.Īccording to the said rule, in case the employee is a Government servant or is an employee in a company, cooperative society, local authority, university, institution or association of body, he/she may for claiming the relief submit the form 10E to his/her employer who is responsible for making the payment of the salary as referred to in sub section (1) of section 192 of the Income Tax Act, 1961 ![]() Excel Form 10E-Salary Arrears Relief calculator AY 2023-24 (FY 2022-23) for claiming rebate under section 89(1) of Income Tax Act 1961-DownloadĪs per section 89(1) of the Income Tax Act, 1961 relief for income tax has been provided when in a financial year an employee receives salary in arrears or advance. ![]()
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