https://www.taxtmi.com/forum/issue?id=121012 Notice pay received in a full and final settlement may be examined for relief under Section 89 where a portion of the amount relates to a later financial year but is received and taxed earlier. Relief is available only if the payment qualifies as salary received in advance and the computation under Rule 21A shows that earlier taxation created an additional tax burden. Form 10E should be filed before filing the return, but the actual relief may still be nil if the comparison does not produce any difference in tax liability. en-us Fri, 10 Jul 2026 16:18:21 +0530 Sat, 11 Jul 2026 11:17:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=121012 Notice pay received in a full and final settlement may be examined for relief under Section 89 where a portion of the amount relates to a later financial year but is received and taxed earlier. Relief is available only if the payment qualifies as salary received in advance and the computation under Rule 21A shows that earlier taxation created an additional tax burden. Form 10E should be filed before filing the return, but the actual relief may still be nil if the comparison does not produce any difference in tax liability. Discussion-Forum Income Tax Fri, 10 Jul 2026 16:18:21 +0530 https://www.taxtmi.com/forum/issue?id=121012