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Reviewed by CA Nikhil Gupta · Last reviewed 11 October 2026
Enter basic pay, the old and new DA rates and the months affected to see the monthly increase and the arrears outstanding.
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Dearness Allowance (DA) on salary and Dearness Relief (DR) on qualifying pensions must be distinguished. Central and State government orders may prescribe different increases, rates and effective dates. This calculator does not fetch an announcement or infer eligibility; the user must enter the original and revised percentages from the applicable government order.
For a selected constant monthly basic pay, the DA increase is basic pay multiplied by the change in the DA percentage. The engine shows old and new monthly gross, estimated net after user-entered deductions, and total arrears over the chosen months. A separate already-paid amount is subtracted to show the remaining arrears for payroll reconciliation.
If annual increment, promotion, grade-pay revision, transfer, leave without pay or retirement occurred during the arrears period, using one constant basic-pay figure can misstate results. Prepare separate segments for each basic-pay or entitlement period and reconcile each with pay slips and sanction orders. Any HRA or pension consequence needs its own rate and order.
DA arrears may form part of taxable salary or pension and can affect payroll withholding. The engine does not automatically calculate section 89 relief, a particular State service rule, NPS/GPF changes or employer accounting. Retain the notified effective date, pay-fixation order, payslips, arrears statement and proof of previous payments for a complete audit trail.
Suppose basic pay remains ₹50,000 monthly and the applicable order increases DA from 50% to 55% retrospectively for six months. Monthly DA rises by ₹2,500, producing ₹15,000 gross arrears before any previous payment or payroll adjustment. If constant other allowances are ₹15,000 and deductions ₹12,000, monthly gross moves from ₹90,000 to ₹92,500 and the simplified net difference remains ₹2,500.
Retain the appropriate Central/State or employer order, effective date, pay fixation, increment schedule, pension or salary classification, month-wise payslips, arrears disbursement advice and the year-wise documents needed for separate tax-relief analysis.
No. Enter rates from the relevant Central/State government or employer notification.
No. Only user-entered constant allowances are included.
Split the period into separate runs and reconcile the results.
No. Section 89 relief requires separate year-wise tax calculations.
Rates and rules were checked against these sources on 11 October 2026. Notifications and standards change; confirm on the official site before you file, book or advise.
Educational working tool. Results follow the scope and assumptions above and the figures you enter; they are not tax, audit, legal or accounting advice. Tax and accounting treatment depends on facts and on the law or standard in force for the relevant period, so verify the official source or consult a professional before you rely on a result.
Background, worked examples and the rules behind these numbers.