https://www.taxtmi.com/highlights?id=40856 Claim of relief u/s 89 - receipt of arrears in lieu of employer's contribution to the newly implemented 'Defined Contribution Scheme' - Section 17(2)(vii) of the Act also treats such a sum as a perquisite. But, to hark back, as per section 17(1)(iv), perquisite is salary and receipt of salary paid in arrears or in advance is entitled to relief under section 89. en-us Tue, 14 Aug 2018 08:10:49 +0530 Tue, 14 Aug 2018 08:10:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=40856 Claim of relief u/s 89 - receipt of arrears in lieu of employer's contribution to the newly implemented 'Defined Contribution Scheme' - Section 17(2)(vii) of the Act also treats such a sum as a perquisite. But, to hark back, as per section 17(1)(iv), perquisite is salary and receipt of salary paid in arrears or in advance is entitled to relief under section 89. Highlights Income Tax Tue, 14 Aug 2018 08:10:49 +0530 https://www.taxtmi.com/highlights?id=40856