Income Tax Department

Ministry of Finance, Government of India

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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)]