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    <title>arrear of lease accomodation</title>
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    <description>Arrears paid in 2015 for lease accommodation applied for in 2013-14 raise whether such salary arrears are taxed in the year of receipt and whether the employee may claim relief under Section 89(1) for amounts relating to an earlier year; they also raise employer and employee TDS adjustment and documentation requirements where salary components are recharacterised after the original year.</description>
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      <title>arrear of lease accomodation</title>
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      <description>Arrears paid in 2015 for lease accommodation applied for in 2013-14 raise whether such salary arrears are taxed in the year of receipt and whether the employee may claim relief under Section 89(1) for amounts relating to an earlier year; they also raise employer and employee TDS adjustment and documentation requirements where salary components are recharacterised after the original year.</description>
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