relief us 89 on vrs compensation

FOR VRS COMPENSATION EXEMPTION UNDER 89 FOLLOWING PROCEDURE TO BE FOLLOWED.

1. CALCULATE TOTAL INCOME INCLUDING COMPENSATION EXGRATIA AND CALCULATE TAX.

2.DIVIDE TOTAL COMPENSATION AS 1/3RD AND ADD TO TOTAL INCOME OF LAST THREE YEARS CALCULATE TAX FOR LAST THREE YEARS.
3. NOW CALCULATE TAX DIVIDED BY TOTAL INCOME FOR EACH YEAR YOU WILL GET PERCENTAGE .
4 CALCULATE AVERAGE OF PERCENTAGE FOR THREE YEARS( /3).
5. APPLY RATE ON COMPENSATION.
6. DEDUCT TAX IN 5 FROM STEP 1
7.TAX RELIEF