Relief under section 89

Relief U\S 89 can be computed as follows:-

1- calculate the tax on the arrears received by applying the rates applicable in the AY in which it is received.

2- then calculate the tax on the income by apllying the rates which was prevailing for the years for which the income is received.(here you have got arrears from 95-96, so you will have to do the calculation for everyyear since 95 by applying the rates and taking the income accrued for the respective years)

3- difference of 1-2 would be the releif yhou would get.

Note:- while calculating the tax for earlier years education and higher seco. education cess and surcharge would be calculated.

Thank Pintu 

I know the method but my client has received arrears from fy 95 in this type of situation we don't have enough paperwork to calculate relief.

so, now i want to know the remedies available to us.

Nicely expalined by Pintu.

I could not understand the meaning of  " we don't have enough paperwork to calculate relief."

You have no other option but to abide by the law.

Regards,