Tax Relief to Ahoc Lecture on Maternity Arrear

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Hi Expert,

I hope this message finds you well.

I need your advice regarding a tax matter. My wife, who works as an Adhoc Lecturer in a Government college, received her maternity salary for the full 6 months pertaining to FY 2021-2022 in FY 2023-2024. Due to this, her tax liability for the current year has increased significantly. We are seeking ways to get relief from this previous tax burden in the current year.

We are aware that Section 89 of the Income Tax Act provides relief for salaried employees who receive arrears of salary. However, we need clarification on whether this applies to our situation and how to proceed if it does.

Could you please provide guidance on the following:

  1. The applicability of Section 89 relief for arrears received by an Adhoc Lecturer.
  2. The steps to calculate the relief under Section 89.
  3. The process for filing Form 10E to claim this relief.

Your prompt response would be greatly appreciated, as we want to ensure we comply with tax regulations and reduce our tax burden appropriately.

Thank you in advance for your assistance.

Best Regards,

Rohit Singh

Replies (5)

Under which section TDS has been deducted?

Hi Sir,

thanks for your reply, U/s 194C

So, the relief u/s. 89(1) not available to contractor. It is business income, and can be declared after deducting all the expenses incurred to arrive at earning the income.

You can also declare the income u/s. 44AD of IT act.

Hi Sir, thanks for your reply!!

You are welcome.             

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