Section 89(1) grants tax relief for excess VRS payments over Section 10(10C) exemption, ensuring income compliance.

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....Relief u/s 89(1) for the amount received in excess of the amount eligible for exemption u/s 10(10C) - voluntary retirement scheme (VRS) - assessee are clearly entitled for relief u/s 89(1) in accordance with law in respect of the payments that are included in the total income - AT....