Releif u/s 89

Sir,

An employee who was ain government service but was expelled from service. In the year 2007 he moved to court and won the case but by that time he attained retirement. During the court case he did not received any salary or pension. After winning the case he received all the salary and pension as arear in 20014. Now since releif u/s 89 is to be calculated and income during those years was nil and only arrear income is received. So now will he be eligible to claim deduction u/s 80 in all those years where his income was nil.

 

Replies (2)

Deduction u/s 80 will be admissible only if he had contributed anything to specified shemes in those years. If he had then the same can be reduced from the income attributable to that year and taxable income reduced to that extent

@  Rajagopalakrishnan R

please advice me what about releif u/s 89 for those years during which he didnot receive salary / pension? can he claim benefit of releif u/s 89 on cummulative basis for those years?

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