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of <h1>Relief for Taxpayers Under Rule 21A: Fair Tax Rates for Arrears, Gratuity, Termination Compensation, and Pension Commutation</h1> Rule 21A of the Income Tax Rules, 1962, provides relief for taxpayers whose income is assessed at a higher rate due to salary or family pension being paid in arrears or in advance. Relief is granted under Section 89 for different scenarios: arrears or advance payments, gratuity for services over five years, compensation from employment termination after three years, and pension commutation. The tax payable is recalculated based on average rates from previous years to ensure fairness. The Board may allow additional relief in other cases, considering the specific circumstances.
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