06 March 2009
Dear Pritam, First of all Section 89 is for Relief. Govt employee, employee in a company, co-operative society, local authority, university, institution, Asociation of Body, is entitled to Releief u/s 89, he may furnish to the person responsible for making payment reffered in section 192(1), the particulars specified in Form No. 10E.
In case of other employee, the application for grant of relief shall have to made to AO, instead of employer.
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