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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.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
<h1>Tax relief for arrears or advances of salary requires an application to the Assessing Officer and excludes severance compensation.</h1> 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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