Relief u/s 89

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LAKSHMI P R (Querist)
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31 October 2009 When claiming relief u/s 89 for the 60% pay commission arrears, can we claim the amount for 2 years ie 2006-07 and 2007-08 and the balance amount can be included in the year of receipt.

ie if the total amount received is 100000 pretaining to 2005-06,2006-07,2007-08,2009-10, can I take only the amount pretaining to 2006-07 and 2007-08 to the back years and add the balance amount to this financial year for calculation of tax

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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31 October 2009 Section 89(1) reads as follows.
Where an assessee is in receipt.....being paid in arrears...
So due basis need not be considered.

Hence amount of arrears received for the years pertaining to 2005-06,2006-07,2007-08 are to be clubbed with that years salary income and work out the relief accordingly.
The query is silent about arrears of 2008-09. Like wise arrears of 2009-10 financial year is as good as that years salary and question of relief does not arise.

LAKSHMI P R

LAKSHMI P R (Querist)
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31 October 2009 No- I am talking about the situation where there is gap only in those 2 years and the other two years do not have any gap and clubbing the income with the current year income is beneficial for the assessee, under this cirucumstance can he claim for 2 years where he has some gap and can he club the balance arrears with the current years income.

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