[Section 89/Rule 21A]- Relief when ‘Salary is paid in Arrears or in Advance’, etc. – for Computing Salary Income

 

Table of Contents

 

·         (A) Where any portion of the assessee’s salary is received in arrears or in advance.

·         (B) [Rule 21A(3)]- Where the payment is in the nature of gratuity other than exempt under section 10(10)  :

o    (a) Where gratuity is paid in respect of past services of fifteen years or more

o    (b) Where gratuity is paid in respect of past services of 5 years or more but less than 15  years.

·         (C) [Rule 21A(4)]- Where the payment is in the nature of taxable compensation received from the employer or  former employer at or in connection with the termination of his employment:

·         (D) [Rule 21A(5)]- Where payment is for commutation of pension

·         (E) [Rule 21A(6)]- Where the payment is of a nature other than given under Rule 21A(2) to 21A(5) discussed  above

o    Furnishing of particulars for claiming relief under section 89 [Rule 21AA]:

 

 


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