I studid the rpovision of 89(1) for arrears of salary, but we have a case that, they received arrears of salary for f.y-2012-13 & 2013-14 in f.y 2015-16.
29 July 2015
Include the total arrears in 2014-15 and calculate the tax and spread the arrears and calculate the tax payable the difference will the the relief that can be claimed u/s 89(1) out of the tax payable in 2014-15.
CAclubindia
