As the arrears of salary relates to 6th pay commission
is being received by the employees. When a person/employee receive
arrear or any advance in a financial year , he should collect complete information
from their employer like as year wise amount of arrear/advance. If you
have year wise amount of arrear then you can bifurcate your income
year wise. In this way you can save income tax on your income under section 89.
Who is eligible to allow relief u/s 89 (1) Some specified DDO's can allow relief under section 89(1) . List of employers who can allow benefit u/s 89(1), if claimed by employee, is given as under :-
- company,
- Co-operative Society
- Local Authority
- University,
- Institution,
- Association or body
- Govt State or center
- Public sector undertaking
Complete detail regarding section 89 is given as under:-
Calculation Sheet
