Section 89 relief query

Regards Section 89, when I am calculation the previous years tax along with adding current year arearrs, do I just have to calculate normal tax as per slab or I have to add the interest under section 234 etc (because I think not to be added interest as I dint receive the arrear that year so thats why extra tax not paid so why interest in question) please clarify

Replies (1)

Hi Udgam,

You just need to re-calculate previous year's tax by including arrears recd. in current year as per normal slabs.

There is no requirement to add interest for non-payment of tax while computing it as you are undertaking this step just to compute the quantum of relief u/s 89 available to you.

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