Section 89 of ITA, 1961 : Section 89: Relief When Salary, Etc, Is Paid In Arrears Or In Advance
ITA, 1961
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Explanation using Example
Imagine Mr. Sharma, a government employee, received his salary arrears of the past three years in the current financial year. Due to this lump sum payment, his income for the year has increased, pushing him into a higher tax bracket. Normally, this would result in him paying more ...
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