Easy Arrears Calculation:-

 01.01.2016 to 30.6.2016  
=Basic TRCA ×0.32×6

01.07.2016 to 31.12.2016 
   =Basic Trca×0.25×6

01.01.2017 to 30.6.2017 
 =Basic TRCA ×0.21×6

01.07.2017 to 31.12.2017 
    =Basic Trca×0.18×6

01.01.2018 to 30.6.2018 
  =Basic TRCA ×0.15×6


Multiple factor details
0.32=2.57-2.25 (125%DA )
0.25=2.57-2.32 (132%DA )
0.21=2.57-2.36 (136%DA )
0.18=2.57-2.39 (139%DA)
0.15=2.57-2.42 (142%DA)

For Example:-

 GDSMD BASIC TRCA ON 01.01.2016 RS 4220

01.01.2016 to 30.6.2016  =                      4220×0.32×6= 8102

01.07.2016 to 31.12.2016 
  =4220×0.25×6=6330

01.01.2017 to 30.6.2017  
=4295×0.21×6=5442

01.07.2017 to 31.12.2017 
  =4295×0.18×6=4639

01.01.2018 to 30.6.2018 
 =4370×0.15×6=3993

Totals Arrears for 30 months 
Rs 28506.00