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<h1>Amendments to Income-tax Act Sections 140A, 143, 234A-C to Include Section 89 Relief for Salary Arrears, Effective 2007.</h1> The Finance (No. 2) Bill, 2019 proposes amendments to sections 140A, 143, 234A, 234B, and 234C of the Income-tax Act to address the omission of relief under section 89, which provides tax relief for salary paid in arrears or advance. The absence of this relief in the computation of tax liability has caused difficulties for eligible taxpayers. The proposed amendments aim to rectify this by including section 89 relief in tax calculations, effective retrospectively from April 1, 2007, applicable from the assessment year 2007-08 onward.