Clause 157 - Relief when salary, etc., is paid in arrears or in advance.

Relief for arrear or advance salary adjusts assessment where employment receipts inflate taxable income.

Relief is provided where employment-related receipts (arrear or advance salary, salary for more than twelve months in a year, payments as profits in lieu of salary, and arrears of family pension) cause total income to be assessed at a higher rate; such relief is granted by the Assessing Officer on application and in the prescribed manner, but is not available where the assessee has claimed specified deductions in respect of the same amounts.