The third row stands for 100, 200, 300, 400, and so on.The second row stands for 10, 20, 30…so on.Explain to your child that the last row stands for ones–1, 2, 3…and so on. I am sure, in no time, your child will understand how 10 beads on the hundredths’ row = 1 bead on thousandths’ row. Take help of the counting frame and follow the above methods. Next, arrange 10 beads in 10 rows and show how 10 tens become 1 hundred.Now, explain how 10 beads on ones row is equal to 1 bead on the tens row.Next, keep all the beads on the left but only 1 bead on the right on second last row which is tens row.Begin by sliding 10 beads towards the right on the last row (as shown in the first Abacus in the picture).Therefore, I suggest you try the counting frame.įirst and foremost, you need to explain to your child that 10 beads in ones row = 1 bead in the tens row (on an abacus). The abacus is the most efficient tool for teaching place values.
#Youtube abacus for kids how to#
But, worry no more! If you know how to use abacus, you problem’s solved. I understand that teaching place values can be one of the most difficult levels in beginner’s mathematics. As there is one bead on each row, the total count is ten.ĭear reader, this is one method you can use to introduce counting to your little child on an abacus.
#Youtube abacus for kids download#
Download 10E Calculator Version 11.1.Here, I am going to talk about the abacus commonly used at schools. 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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