Section 89 read with rule 21A provides for relief in case of Salary received in arrears of Family Pension received in arrears.
Where the family pension is received in arrears by a dependent family member, whether secion 89 relief is available to such dependent family member. ? How does such person fill up form 10E which speaks basically of salaried person.
Rebate u/s. 89(1) can also be availed for family pension. Read Rule 21A as extracted below:
21A. 31[(1) Where, by reason of any portion of an assessee's salary being paid in arrears or in advance or, by reason of any portion of family pension received by an assessee being paid in arrears or, by reason of his having received in any one financial year salary for more than twelve months or a payment which under the provisions of clause (3) of section 17 is a profit in lieu of salary, his income is assessed at a rate higher than that at which it would otherwise have been assessed, the relief to be granted under sub-section (1) of section 89 shall be—
for details refer: https://incometaxindia.gov.in/Rules/Income-Tax
CAclubindia
