Tax relief for arrears or advances of salary requires an application to the Assessing Officer and excludes severance compensation. The Assessing Officer must, on application, grant prescribed relief where a person receives in any financial year arrears or advance of salary or family pension relating to another financial year; this relief does not apply to compensation received for retrenchment, voluntary retirement or termination of service.
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Provisions expressly mentioned in the judgment/order text.
Tax relief for arrears or advances of salary requires an application to the Assessing Officer and excludes severance compensation.
The Assessing Officer must, on application, grant prescribed relief where a person receives in any financial year arrears or advance of salary or family pension relating to another financial year; this relief does not apply to compensation received for retrenchment, voluntary retirement or termination of service.
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