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

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....y, 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 Income-tax Officer on an application made to him i....