Section 115BAC of the Income Tax Act pertains to the new optional tax regime for individuals and Hindu Undivided Families (HUFs). Under this section, taxpayers have the choice to opt for a simplified tax structure with lower tax rates and reduced deductions. Section 89 of the Income Tax Act allows for relief in cases of salary arrears or advance salary. It enables taxpayers to claim tax relief by spreading the income tax liability over the years in which the arrears or advance salary were due, thus reducing the tax burden in the relevant financial year. This provision is particularly beneficial for individuals who receive salary arrears or advance salary payments in a lump sum.
RELIEF UNDER SECTION 89


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Disclaimer: The above calculator is only to enable public to have a quick and an easy access to basic tax calculation and does not purport to give correct tax calculation in all circumstances. It is advised that for filing of returns the exact calculation may be made as per the provisions contained in the relevant Acts, Rules etc.
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