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    <title>Are arrears of salary taxable?</title>
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    <description>Arrears of salary are taxable in the year received, but taxpayers may claim relief permitting allocation of arrears to the years to which they relate. This relief allows spreading the income over relevant prior years to lower immediate tax incidence by applying the prescribed computation and identifying the years of service corresponding to the arrears.</description>
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      <description>Arrears of salary are taxable in the year received, but taxpayers may claim relief permitting allocation of arrears to the years to which they relate. This relief allows spreading the income over relevant prior years to lower immediate tax incidence by applying the prescribed computation and identifying the years of service corresponding to the arrears.</description>
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