DA & Salary Arrears Calculator: Month-by-Month Schedule
Calculate retrospective Dearness Allowance (DA) and salary arrears for Indian Central Civil employees, defence personnel, and pensioners. Features multi-rate period segmentation, Transport Allowance indexation, 10% NPS deduction to PRAN, and Section 89(1) tax relief planning.
Statutory Calculation Principles & Rate Basis
- Biannual Revision Schedule: DA is revised effective 1 January and 1 July based on AICPI-IW index data. Cabinet notifications in March and October generate retrospective arrears for the intervening months.
- Transport Allowance Inclusivity: Under Rule 7 of CCS (RP) Rules 2016 and MoF OM No. 21/5/2017-E.II(B), TA carries DA at active central rates. DA arrears are admissible on both Basic Pay and Transport Allowance.
- NPS Recovery: 10% employee contribution on gross arrears is mandatorily recovered and deposited into PRAN for Central Civil staff. Pensioners and OPS staff receive 100% of arrears in cash.
- Section 89(1) Tax Relief: Electronic filing of Form 10E on the Income Tax portal is required before filing ITR to avoid excessive taxation on lump-sum multi-year arrears payouts.