https://www.taxtmi.com/highlights?id=55205 Grant of relief u/s 89 - Relief when salary, etc., is paid in arrears or in advance - On a reading of Section 192 (2A), we agree that the SBI should have computed the relief on the basis of the particulars and deducted income tax in accordance with Section 89. However, we see that the remedy of the undue deduction is provided under Section 89 of the I-T Act itself, where the assessee is required to apply to the Assessing Officer and avail relief under the Section. - HC en-us Tue, 20 Oct 2020 08:10:19 +0530 Tue, 20 Oct 2020 08:10:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=55205 Grant of relief u/s 89 - Relief when salary, etc., is paid in arrears or in advance - On a reading of Section 192 (2A), we agree that the SBI should have computed the relief on the basis of the particulars and deducted income tax in accordance with Section 89. However, we see that the remedy of the undue deduction is provided under Section 89 of the I-T Act itself, where the assessee is required to apply to the Assessing Officer and avail relief under the Section. - HC Highlights Income Tax Tue, 20 Oct 2020 08:10:19 +0530 https://www.taxtmi.com/highlights?id=55205