Relief for arrears or advance salary reduces tax rate impact when such receipts inflate assessed income above normal. Relief is available when inclusion of arrear or advance salary, salary for more than twelve months, payments as profits in lieu of salary, or arrears of family pension causes an assessee's total income to be assessed at a higher rate; the Assessing Officer shall grant prescribed relief on application. No relief is available for income on which a deduction has been claimed under the specified deduction provision for that or any other tax year.