relief u/s 89

Yes relief will be available u/s 89

Dear Mohammed,

Section 89 does not use the word "pension" anywhere.Can you please justify your answer.

Rule 21A(5)

Read this to clarify your question

Well here what is to be seen is was that arrear amount received was offered for tax in the year it had accrued if yes then there will be no tax implication and if not it would be charged to tax in the year of receipt thats it you cannot take any exemption u/s 89 this sec to avoid double tax and not a tax avoidance tool

What does commuted pension mean?

 I can give u an example Fatema

thanks hareesh

commuted pension is lum sum paid by employer to employee at the time of retirement or superannuation

 section 89 use for releif of gratuity. you are in mistake.

Dear Neeraj,

Some calrifications.

Section 89 talks about relief if an individual receives any portion of his salary in arrears or in advance or receives profit in lieu of salary.

Relief for gratutiy can be calimed under setion 89(1).

 yes your client can receive relief u/s 89 

but he should submit form 10E 

https://law.incometaxindia.gov.in/DITTaxmann/IncomeTaxRules/pdf/itr62Form10E.pdf

here is form you can see it

 Fatema i think u can claim the relief..cos sec 89 says any amount salary and in the definition of salary pension is also included....

Dear Hareesh,

The pension received is an uncommuted pension and the reckenor says it is fully taxable.Relief can be claimed only for commuted pension in case of non-government employees.Commuted pension is fully exempt in case of government-employees.