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

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....rrears or in advance. 157. (1) Where the total income of an assessee is assessed at a rate higher than the rate at which it would otherwise have been assessed, due to the following receipts,- ....

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.... relief, as prescribed. (2) No relief shall be granted on any income on which deduction has been claimed by the assessee in section 19(1)(Table: Sl. No. 12) for any amount mentioned therein, for su....