14 February 2008
Where any portion of an assessee's salary being paid in arrears or in advance or by reason of his having received in any one financial year salary for more than twelve months or a payment of a profit in lieu of salary u/s 17(3) his income is assessed at a rate higher than that at which it would otherwise have been assessed, the assessong officer shall,on an application made to him in this behalf,grant such relief as may be prescribed. Rules 21A and 21AA abd form No 10E
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