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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Amendment to Income-tax Rules Offers Relief for Arrears, Advance Salaries, and Pensions Under Sections 295 and 89</h1> The Income-tax (21st Amendment) Rules, 2002, effective from April 1, 2002, amend the Income-tax Rules, 1962, under the authority of Section 295 and Section 89 of the Income-tax Act, 1961. The amendments focus on providing tax relief for individuals whose income is assessed at a higher rate due to salary or family pension received in arrears or advance, or due to payments like gratuity, compensation, or commutation of pension. The rules specify how tax calculations should be adjusted to provide relief in such cases, detailing the methods for calculating tax on additional salary or pension.
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