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            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.

            <h1>Arrears of salary taxable; taxpayers can claim relief to spread arrears to the years to which they relate and lower tax impact.</h1> Arrears of salary are taxable in the year received, but taxpayers may claim relief permitting allocation of arrears to the years to which they relate. This relief allows spreading the income over relevant prior years to lower immediate tax incidence by applying the prescribed computation and identifying the years of service corresponding to the arrears.

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