Claim of relief u/s 89 - receipt of arrears in lieu of ...

Case Laws Income Tax

August 14, 2018

Claim of relief u/s 89 - receipt of arrears in lieu of employer's contribution to the newly implemented 'Defined Contribution Scheme' - Section 17(2)(vii) of the Act also treats such a sum as a perquisite. But, to hark back, as per section 17(1)(iv), perquisite is salary and receipt of salary paid in arrears or in advance is entitled to relief under section 89.

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Claim of relief u/s 89 - receipt of arrears in lieu of ...

Case Laws Income Tax

August 14, 2018

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