Relief under section 157(1), when salary is paid in arrears or in advance, gratuity, etc.

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....in advance or, any portion of family pension received in arrears (herein referred to as the "additional salary" or "additional family pension", as the case may be). Relief = A-B, if A exceeds B, where - A=C-D; B=Aggregate of E; E=F-G and the computation of relief shall be carried out in the following steps. Step-1: Where the additional salary or additional family pension relates to one or more tax years, the tax years to which the additional salary or additional family pension relates and the amount relating to each such tax year shall first be ascertained. Step 2: Calculate A=C-D, Where,- C = tax on total income of the relevant tax year; D= tax on total income, as reduced by....

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....he total income of that tax year R3= average rate of tax on the total income for Y3 as increased by one-half of the gratuity received, as if the income so increased were the total income of that tax year; Y1 = relevant tax year, Y2= tax year immediately preceding Y1, and Y3 = tax year immediately preceding Y2. 3. Gratuity received in respect of past services extending over a period of not less than fifteen years. Relief = G x (R1-RAvg), if R1 exceeds R Avg. Where,- G = gratuity received in the relevant tax year; R1 = average rate of tax on the total income including gratuity amount received in Y1; RAvg =( R2+R3+R4)/3; R2 = average rate of tax on the total in....

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....sation amount received, as if the income so increased were the total income of that tax year; and R4= average rate of tax on the total income for Y4 as increased by one-third of the compensation amount received, as if the income so increased were the total income of that tax year; Y1 = relevant tax year, Y2 = tax year immediately preceding Y1, Y3 = tax year immediately preceding Y2, and Y4 = tax year immediately preceding Y3 5. Commutation of pension received Relief = P x (R1-RAvg), if R1 exceeds R Avg. Where - P = amount of commutation of pension; R1 = average rate of tax on the total income including amount of commutation of pension received in Y1; R Avg =....