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- When relief under section 89 of the Income Tax Act is available? When relief under section 89 of the Income Tax Act is available?, (2 of 2)
When relief under section 89 of the Income Tax Act is available?
Subject
FAQs on Salary Income
etds-answer
Relief under section 89 is available to an individual if he has received
- Salary or family pension in arrears or in advance [Rule 21A (2)]
- Gratuity in excess of exemption under section 10(10)(ii)/(iii) [Rule 21A(3)]
- Compensation on termination of employment [Rule 21A(4)]
- Commuted pension in excess of exemption under section 10(10A)(i) [ Rule 21A(5)]
In case of payment received other than above CBDT can allow relief under section 89 after examining each individual case. [Rule 21A (6)]
