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

Assessing Officer must grant relief for higher tax due to arrears or advance salary unless Section 19(1) deduction claimed

Where an assessee's total income is taxed at a higher rate because of arrear or advance salary, salary exceeding twelve months in a year, payments characterized as profits in lieu of salary, or arrears of family pension, the Assessing Officer must, upon the assessee's application, grant prescribed relief to mitigate the rate effect. Relief is barred, however, for any income for which the assessee has claimed the specified deduction under section 19(1) (Sl. No. 12) for that or any other tax year.