Leave encashment salary while in service-Eligibility for relief under s. 89(1) of the I.T. Act, 1961-Regarding

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.... provides for relief to an assessee when salary, etc., is paid in arrears or in advance or if he receives in one financial year salary for more than 12 months or a payment which under the provisions of clause (3) of section 17 is a profit in lieu of salary and, therefore, his income is assessed at a rate higher than at which it would have otherwise been assessed. This relief is granted by the Inco....