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Income Tax Surcharge on Arrears Salary

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30 January 2023 Sir
I would like to clarify some doubt regarding Surcharge on Income tax .Whether Surcharge on Income Tax is applicable in case Total Income of an employee exceeds Rs 50 Lakh due to Arrears received in F Y 22-23?

30 January 2023 Yes, it's applicable but when you claim 89(1) relief surcharge effect will not be there.

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