https://www.taxtmi.com/manuals?id=865 Relief for salary received in arrears or in advance applies where higher tax arises because of arrears or advance salary, salary for more than twelve months, profits in lieu of salary, or arrears of family pension. The prescribed computation compares the tax effect in the year of receipt with the tax effect in the relevant earlier year or years, and relief is the excess of the current-year difference over the past-year differences where positive. Separate rules are also provided for gratuity, compensation on termination of employment, and commutation of pension, with relief depending on service length and average tax rates. Form 10E is stated to be mandatory for claiming the relief. en-us Fri, 07 Aug 2015 13:29:00 +0530 Tue, 14 Apr 2026 15:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=865 Relief for salary received in arrears or in advance applies where higher tax arises because of arrears or advance salary, salary for more than twelve months, profits in lieu of salary, or arrears of family pension. The prescribed computation compares the tax effect in the year of receipt with the tax effect in the relevant earlier year or years, and relief is the excess of the current-year difference over the past-year differences where positive. Separate rules are also provided for gratuity, compensation on termination of employment, and commutation of pension, with relief depending on service length and average tax rates. Form 10E is stated to be mandatory for claiming the relief. Manuals Income Tax Fri, 07 Aug 2015 13:29:00 +0530 https://www.taxtmi.com/manuals?id=865