https://www.taxtmi.com/notifications?id=7462 The amendment to Rule 21A prescribes relief under Section 89 for salary or family pension received in arrears or advance by reducing the tax for the relevant previous year by the excess tax attributable to the additional amount. Tax on the additional amount is determined by: (b) treating the relevant year's total income reduced by the additional amount and taking the resulting shortfall as the tax on the additional amount; (c) where it relates to one previous year, increasing that year's income and taking the incremental tax; and (d) where it spans multiple years, ascertaining amounts by year and comparing aggregate incremental tax with aggregate original tax. en-us Tue, 13 Aug 2002 00:00:00 +0530 Wed, 16 Jul 2008 16:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=7462 The amendment to Rule 21A prescribes relief under Section 89 for salary or family pension received in arrears or advance by reducing the tax for the relevant previous year by the excess tax attributable to the additional amount. Tax on the additional amount is determined by: (b) treating the relevant year's total income reduced by the additional amount and taking the resulting shortfall as the tax on the additional amount; (c) where it relates to one previous year, increasing that year's income and taking the incremental tax; and (d) where it spans multiple years, ascertaining amounts by year and comparing aggregate incremental tax with aggregate original tax. Notifications Income Tax Tue, 13 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/notifications?id=7462