![]() ![]() We found adding a straw gave the abacus extra durability when sliding the paper beads back and forth. Wrap each end of the pipe cleaner around the picture frame. Step 2: Push a pipe cleaner through a straw and add your paper beads onto the straw. We went with a 20 bead design with 5 beads going across. Materials: Picture frame (minus the glass, we used an empty 8 x 10 size frame), Pipe cleaners, Straws, Duct Tape, Paper Beads I encourage you to lay out the materials and have your child design and build their own abacus but this is how we did it. See our full tutorial with photographed steps here. Step 3: Glue the end of the triangle and gently slide the pencil out. ![]() Step 1: Cut old artwork into long triangles. Materials: Recycled Artwork, Scissors, Glue, Pencil A STEAM Challenge for kids using the Abacus.How to Make your own DIY Abacus for Kids. ![]() The tutorial below is broken into three parts: She loved using her old artwork (that otherwise would have been thrown away) in a new and meaningful way. We were able to customize her abacus to counting to 20 and the best part is abacus can grow with her as her counting skills develop. The tutorial below shows our process in designing an abacus especially for M-Woww (4 yrs). Lil B (6 years old) is working on counting past 100, M-Woww (4 years old) is working on counting to 20 and Jellybean (22 months old) is working on counting to 3. The other bonus to making your own is you can custom design your abacus to your child’s current skill level (and your child’s favorite color). Having your child help make their own learning tool helps your child take ownership and become more engaged in their learning. There are many you can purchase, so why make one? There are many different kinds of abacuses…abaci (what is the plural form of abacus)? Want to know why I say STEAM instead of STEM, read here.īefore we get to the tutorial, let’s discuss why you should make your own abacus? Simple household materials and the recycle bin are all that you need to get started with raising a STEAM thinker. Download 10E Calculator Version 11.1.One misconception about STEAM activities for kids is that you may think you need advanced robotic equipment or the latest and greatest technology supplies to do a STEAM activity. 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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