Arrears of salary

This query is : Resolved 

04 March 2011 Sir,
We received arrears of HRA during the year. Can we claim relief u/s 89(1)?.


04 March 2011 Relief under section 89(1) of the Income tax Act,1961 can be claimed on arrears of HRA,since HRA forms part of salary by virtue of the inclusive definition of "salary" given in section 17(1) of the said act.


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