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<h1>Income Tax Bill 2025: Clause 157 provides relief for high-rate income due to arrears or advance salary.</h1> Clause 157 of the Income Tax Bill, 2025, addresses relief for individuals whose total income is assessed at a higher rate due to receiving arrears or advance salary, salary for more than twelve months in a tax year, profits in lieu of salary, or arrears of family pension. The Assessing Officer, upon application by the taxpayer, may grant relief as prescribed. However, no relief is available for income where a deduction has already been claimed under section 19(1) for the specified amount in any tax year.