section 89 relief

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LAKSHMI P R (Querist)
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19 September 2009 Sir

Is Section Applicable only for Arrears amount received or is it also applicable for Arrears Amount Due if this Due Amount has been included in the Total Income of the Assessee in the respective year of due.Can he claim Relief u/s 89 in the year in which he has included his arrears receivable in his total income.

Ratan Sharma

Ratan Sharma (Expert)
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19 September 2009 Salary income is always chargeable to tax on receipt basis. So there is no question in including the salary due in the salary received.

Bhaskaran Chackrapani Warrier

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

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