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of <h1>Second Instalment of Sixth Pay Commission Arrears Not Taxable for 2009-10 Under Income-tax Act Section 15(1)(c.</h1> The circular addresses the taxability of the second instalment of salary arrears following the Sixth Pay Commission's recommendations for the financial year 2008-09. According to the Department of Expenditure's instruction, the first instalment, 40% of the total arrears, was paid in 2008-09. The Board clarified that the second instalment, 60% of the arrears, is not taxable in the assessment year 2009-10 since it was neither paid nor allowed by March 31, 2009, as per Section 15(1)(c) of the Income-tax Act, 1961. This information is to be disseminated to relevant officers.
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