PENSION ARREARS IS RELIEF US 89

This query is : Resolved

rajesh (Querist)
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26 May 2009 SIR
AN ASSESSEE RUNNING HIS EMPLOYMENT HE GOT ANY SALARY ARREARS HE WILL GET RELIEF US/89

BUT AFTER HIS RETIREMENT HE IS RECEIVED PENSION EVERY MONTH BUT PAY REVISION HE WAS RECEIVED PENSION ARREARS AT THIS TIME IS ALSO HE IS AVAILABLE OF RELIEF US/89 OR NOT PLEASE TELL. THANKS IN ADVANCE

CA E.A.Ravikumar

CA E.A.Ravikumar (Expert)
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26 May 2009 Sec 89 says ".Where an assessee is in receipt of a sum in the nature of salary...."

Meaning of Salary as in section 17(1) includes Pension. Therefore relief is available for pension.