Section 89(1) relief: allocate deposit repayments to original years; if allocation yields no tax, no TDS on repayment. Disbursing officers must compute each relevant prior year's income excluding repayment, allocate the repayment to those years, add the allocated amounts to each year's income and compute tax for each year at that year's rates. If allocation yields no tax for the earlier years, no tax need be deducted at source when the repayment is made; if allocation yields tax for any year, tax must be deducted on total income including repayment at the repayment year rate and the employee must apply to the Income tax Officer for relief under the salary arrears relief provision.