Section 89 relief on Advance salary

As per my view how can one get tax relief on advance salary, if we go as per section 89 and calculate relief as per steps mentioned in 89 then also I think no relief will come. this is my opinion wait for other experts too .

We can't calculate relief like we do for arrears of salary but we can only disclose the income of future years received now and calculate tax for current year's income

I think there will be no relief u/s 89 for advanced salary, instead it will be taxed in current year on receipt basis even though it is not accrued

If you read section 21(A)1 it will give you an idea
as per my interpretation you are required to calculate as per existing tax rate first then recalculate the actual tax as per the new new tax rate declaration now you get a difference and that should be either payable or refundable
but I will say there's lots of theory regarding this but in partical nothing is there in relief in advance tax yet

Rule 89 relief is for arrear not for advance and salary is always taxable on the basis of receipt or due which ever is early so advance salary is taxable in the current year and deduct from next year due salary.