How is high relief sculpture different from low relief sculpture?

How is high relief sculpture different from low relief sculpture?

High-relief sculpture is different from low-relief sculpture in that: high-relief projects boldly from the background, and elements of high-relief may be in the round, unattached to the background. The additive process of sculpture includes: both assembling and modeling.

What is relief work in sculpture explain with examples?

Relief is a sculptural technique where the sculpted elements remain attached to a solid background of the same material. In other materials such as metal, clay, plaster stucco, ceramics or papier-mâché the form can be just added to or raised up from the background, and monumental bronze reliefs are made by casting.

What is meant by the terms low relief?

In a low relief, or bas-relief (basso-relievo), the design projects only slightly from the ground and there is little or no undercutting of outlines. In a high relief, or alto-relievo, the forms project at least half or more of their natural circumference from the background and may… In sculpture: Relief sculpture.

What is another name for low relief?

Sculptural relief that projects very little from the background. Also called bas-relief, basso-relievo.

What is the relief features?

relief features are those features which are related to landscape of those areas, eg. mountains, altitude, valleys, types of land and heights of mountains.

What is relief under section 89 with example?

If the difference in tax because of arrears exceeds the difference in tax from the year of the salary arrear, then the excess is allowed as relief under Section 89. For example, if the extra tax because of arrears in 2019-20 is Rs. 5,000 and the extra tax from 2017-18 to which the arrears pertain is Rs.

What is section 89/1 of Income Tax Act?

As per Section 89(1), tax relief is provided by recalculating tax for the year in which arrears are received and the year to which the arrears pertain; and the taxes are adjusted in the year in which they were due. Note: Form 10E has to be filed before filing of the Income Tax Return.

Can I file Form 10E after filing my tax return?

You must submit Form 10E before filing your income tax return. In case you have submitted your return and not filed Form 10E, and you have claimed relief under section 89(1), most likely you will receive a notice from the tax department asking you to file Form 10E.

What happens if Form 10E is not filed?

What is Form 10E? For claiming relief under section 89(1) for arrears of salary received, it is mandatory to file Form 10E with the Income Tax department. If Form 10E is not filed and relief is claimed, then the taxpayer is most likely to receive notice from Income Tax department for not filing Form 10E.

Are you filing return of income under seventh?

2) Act, 2019 has inserted a new seventh proviso to section 139(1) of the Income Tax Act, 1961 (‘the IT Act’) w.e.f. to provide for mandatory filing of ITR for those people who have certain high-value transactions even though that person is otherwise not required to file a return of income due to the fact …

Is Form 10E mandatory?

It is mandatory to fill out Form 10E if you want to claim tax relief under Section 89(1) of the Income Tax Act 1961. Under Section 89(1) of the Act, you are eligible to claim tax relief for delayed salary received in the form of arrears. Any arrears received are reflected in Part B of your Form 16.

How do I check my 10E status?

Steps to View e-Filed Returns / Forms

1. Go to the ‘My Account’ menu and Click ‘View e-Filed Returns / Forms’ hyperlink.
2. Select the applicable option from the dropdown and click ‘Submit’ to view the details of the e-Filed Return/Forms. ​

How is Form 10E calculated?

The steps for filing online form No. 10E are as under:

1. Login to your income-tax e-filing account.
2. Under efile menu go to Prepare and Submit Form Online Other than ITR.
3. Select the AY and Form No. 10e.
4. Fill the details as computed in ABCAUS Excel utility and click on submit. Read Instructions carefully.

What is Rule 21A of income tax?

Rule 21A – Relief when salary is paid in arrears or in advance, etc. – Income-tax Rules, 1962. X X X X Extracts X X X X. ….. rage rate of tax applicable to such total income, exceeds the tax on the amount of such compensation, calculated at the rate of tax determined under clause (b).