Relief for arrears and advance salary permits the assessing officer to grant prescribed relief on application when tax rate rises due to timing. Relief applies when salary, family pension or payments treated as profit in lieu of salary are received in arrears or advance, or when salary for more than twelve months is received in one year, causing total income to be assessed at a higher rate; the Assessing Officer shall grant prescribed relief on an application by the assessee.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Relief for arrears and advance salary permits the assessing officer to grant prescribed relief on application when tax rate rises due to timing.
Relief applies when salary, family pension or payments treated as profit in lieu of salary are received in arrears or advance, or when salary for more than twelve months is received in one year, causing total income to be assessed at a higher rate; the Assessing Officer shall grant prescribed relief on an application by the assessee.
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