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of <h1>Learn How Section 89(1) & Rule 21A Provide Tax Relief for Arrears, Gratuity, and Pension Commutation.</h1> Section 89(1) of the Income-tax Act, 1961, allows relief for employees receiving salary in arrears, advance, or in cases involving payments like gratuity, compensation, or pension commutation. Rule 21A of the Income-tax Rules, 1962, outlines five situations for relief, with specific methods for calculation. The Income-tax Officer grants relief in specific cases, while the Central Board of Direct Taxes handles residuary cases. Relief is calculated by comparing tax rates on total income with and without the extra amount. Officers should be informed of these procedures, especially those in salary circles.
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