Relief when salary, etc., is paid in arrears or in advance

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....n twelve months or a payment which under the provisions of clause (3) of section 17 is a profit in lieu of salary, or is in receipt of a sum in the nature of family pension as defined in the Explanation to clause (iia) of section 57, being paid in arrears, due to which his total income is assessed at a rate higher than that at which it would otherwise have been assessed, the Assessing Officer....

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....vide Section 38 of the Finance Act, 2002 w.e.f. 01-04-1996 before it was read as, "89. Relief when salary, etc., is paid in arrears or in advance.-(1) Where, by reason of any portion of an assessee's salary being paid in arrears or in advance or by reason of his having received in any one financial year salary for more than twelve months or a payment which under the provisions of clause (3)....