Mr x received the arrear (Rs.15,000) for Fy 0708 (TI-100,000) in FY 0809 and he claimed 89(1) relief for the same (in Ay 0910). He won a case resulting which he got another arrear of salary for the FY0708 (25,000) which he received in FY 0910.
Some facts:
Mr X wants to know that
1.For the purpose of computation of relief under section 89(1) for FY0910 what will be his Total Income for the FY 0708 (a) 100,000 (b) 115,000?
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Relief under section 89(1)
Replies (1)
The total income of FY 2007-08 should be Rs. 1,00,000.
Though Mr. X has claimed relief for arrears of salary received, since salary is taxed on due or receipt basis whichever is earlier, and thereby the arrear of Rs 15,000 is taxed in the year of receipt, it forms part of the income of FY 2008-09 itself. So the total income for FY 2007-08 is Rs. 1,00,000
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