Relief for salary timing anomalies - prescribed relief applies when arrears or advance payments raise the tax rate. Relief is claim-based where tax is higher because salary, family pension, or a payment treated as profit in lieu of salary is paid in arrears or in advance, or salary for more than twelve months is received; the Assessing Officer shall grant prescribed relief on application. Relief is expressly excluded for amounts received on voluntary retirement or voluntary separation where an exemption for those amounts has been claimed under the relevant exemption provision.