An assessee used to file his return of Income showing Income from rent on receipt basis and was assessed accordingly up to the A.Y.2009-10. During the F.Y.2009-10, he received a sum of Rs 100000 by way of enhancement for the last 6 years as the Govt Dept (tenant) enhanced the rate of rent with retrospective effect. Will the sum of Rs 100000 be taxable in the A.Y. 2010-11? Can it be spread over the last six years? Is there any provision for Tax Relief in such cases like sec 89(1) of the Income Tax Act 1961? What are the provisions of the Act governing such cases?
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