Part DCA - Safe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head (From Rule 10TI to Rule 10TIC)
Tax relief for salary arrears and lump-sum retirement payments follows separate recomputation methods under section 89. Relief under section 89 applies where salary, family pension, gratuity, compensation on termination, commutation of pension, or other specified payments are taxed at a higher rate because of arrears, advance receipt, or lump-sum payment. The rule prescribes separate computation methods for each category, including year-wise apportionment where a receipt relates to more than one previous year, and notional recomputation of tax for gratuity, compensation, and commutation of pension. For other cases, the Board may grant relief as it deems fit.
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.
Tax relief for salary arrears and lump-sum retirement payments follows separate recomputation methods under section 89.
Relief under section 89 applies where salary, family pension, gratuity, compensation on termination, commutation of pension, or other specified payments are taxed at a higher rate because of arrears, advance receipt, or lump-sum payment. The rule prescribes separate computation methods for each category, including year-wise apportionment where a receipt relates to more than one previous year, and notional recomputation of tax for gratuity, compensation, and commutation of pension. For other cases, the Board may grant relief as it deems fit.
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