<h1>Relief under section 89: method for computing tax relief on arrears, gratuity, termination compensation and commuted pension.</h1> Form requires employees to furnish particulars and computations to claim relief under section 89 for arrears/advance salary, gratuity, termination compensation, or commutation of pension. Separate annexures prescribe computing tax on total income including the receipt, deriving an average tax rate, applying it to the receipt, then recomputing tax by spreading portions of the receipt over specified preceding years, obtaining averaged rates, and calculating relief as the difference between the two tax computations. The form requires supporting annexures, signature and verification, and identification by PAN or Aadhaar.