https://www.taxtmi.com/circulars?id=7295 The unpaid second instalment of salary arrears from implementation of Sixth Pay Commission recommendations cannot be taxed in the assessment year corresponding to the financial year in which the arrears were not paid or allowed by the year end, because arrears of salary are chargeable to tax in the previous year in which they are paid or allowed under the payment or allowance principle. en-us Fri, 26 Jun 2009 00:00:00 +0530 Thu, 16 Jul 2009 19:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=7295 The unpaid second instalment of salary arrears from implementation of Sixth Pay Commission recommendations cannot be taxed in the assessment year corresponding to the financial year in which the arrears were not paid or allowed by the year end, because arrears of salary are chargeable to tax in the previous year in which they are paid or allowed under the payment or allowance principle. Circulars Income Tax Fri, 26 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/circulars?id=7295