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    <title>Substitution of new section for section 89</title>
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    <description>Relief applies when salary, family pension or payments treated as profit in lieu of salary are received in arrears or advance, or when salary for more than twelve months is received in one year, causing total income to be assessed at a higher rate; the Assessing Officer shall grant prescribed relief on an application by the assessee.</description>
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      <description>Relief applies when salary, family pension or payments treated as profit in lieu of salary are received in arrears or advance, or when salary for more than twelve months is received in one year, causing total income to be assessed at a higher rate; the Assessing Officer shall grant prescribed relief on an application by the assessee.</description>
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