Is Section Applicable only for Arrears amount received or is it also applicable for Arrears Amount Due if this Due Amount has been included in the Total Income of the Assessee in the respective year of due.Can he claim Relief u/s 89 in the year in which he has included his arrears receivable in his total income.
19 September 2009
Salary income is always chargeable to tax on receipt basis. So there is no question in including the salary due in the salary received.
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