If a person has received salary in advance or in arrears or any money as profits in lieu of salary, due to which his total income is assessed at a rate higher than that at which it would otherwise have been assessed, he can claim relief from income-tax. The relief is essentially a reduction in your income-tax.
Relief (Arrears), income tax, tax filing, Arrears In this page we explained about relief (Arrears) and under which conditions the relief (Arrears) is applicable. ..
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