Since the first round of calculations after notification of Govt. decisions is over, there     is a sinking feeling amongst many of the employees. The Pay Commission benefits      which   appeared to be too good to be true to some at one stage, now seem to be           gradually slipping away after realization of the Income Tax liabilities. Since the tax on   the   entire amount of arrears is to be paid in this financial year and there is no precise commitment about the date by which the balance of arrears would be paid, the picture is a bit despondent. Here are some sample calculations to find out as to how much would be left out to employees. (These are just random sample calculations  which were attempted for sake of having a clear picture . Please do not make requests for advice on individual cases). Since all circulars are available on the net (and some calculators have also been hosted on individual blogs) making individual calculations is not difficult. There is possibility of calculation errors also.If any mistakes are noted,suggestions would be welcome. Income Tax calculations would differ for each case .What is shown here is only approximation.