Income Tax Relief under Section 89 of Income Tax Act – Updated GConnect Calculator to determine IT Relief for Arrears of Income from Salary received during the year 2017-18 (Assessment Year 2018-19)
Five Simple Steps to use GConnect Income Tax Relief Calculator:
How Income tax relief under Section 89 is calculated?
The following are relevant Sections and Rules for claiming Income Tax Relief for the Arrears of Salary Income
Section 89 of IT Act
Relief when salary, etc., is paid in arrears or in advance.
Rule 21A of IT Rules
Relief when salary is paid in arrears or in advance, etc.
Provision for Form 10 E
Furnishing of particulars for claiming relief under section 89(1).