Section 89 - Relief when salary, etc., is paid in arrears or in advance

Tax relief available on application for extra tax from arrears, advances, profit-in-lieu, or pension arrears; exclusions apply

Where an individual receives salary-type payments paid in arrears or in advance, salary for more than twelve months in a single year, a payment treated as profit in lieu of salary, or family pension paid in arrears that causes total income to be taxed at a higher rate than otherwise, the tax officer must, on application, grant prescribed relief to mitigate the additional tax burden. No relief is available for amounts received on voluntary retirement, termination or voluntary separation under a recognized scheme if the recipient has claimed an exemption for that amount under the relevant statutory provision.