Relief when salary, etc., is paid in arrears or in advance
B.-Relief for income-tax
Relief when salary, etc., is paid in arrears or in advance.
88 89. (1) Where, by reason of any portion of an assessee’s salary being paid in arrears or in advance or by reason of his having received in any one financial year salary for more than twelve months or a payment which under the provisions of clause (3) of section 17 is a profit in lieu of salary, his income is assessed at a rate higher than that at which it would otherwise have been assessed, 89[the 90 [Assessing] Officer shall, on an application made to him in this behalf, grant such relief as may be prescribed 91].