08 December 2010
one of my client has income from salary of Rs 852000 in Ay 10-11 in last year and now he received Rs 156000 as arrears of salary for AY 10-11.
Want to know whether he can claim relief u/s 89(1) as he will be falling under same tax slab rate after including arrears also.
09 December 2010
That may depend upon this years income. If the slab (max) exceeds than that of last year, then you may claim relief. If it is the same, you need not claim. Relief claim is only optional