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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Tax Relief for Arrears or Advance Salary Under Section 89(1); File Form 10E to Claim Benefits</h1> Section 89(1) of the Income Tax Act provides tax relief for individuals who receive salary or family pension in arrears or advance. The relief is calculated by comparing the tax payable on total income with and without the additional salary for both the year it is received and the year it pertains to. If the difference in tax is greater when including the arrears, relief is granted. Taxpayers must file Form 10E to claim this relief. No relief is allowed if the amount received on voluntary retirement is exempt under Section 10(10C). Leave salary encashment upon retirement is exempt under Section 10(10AA).
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