the assessment year 2012-13. During the financial yr 2011 - 12, he received a sum of Rs 100000 by way of enhancement for the last six years as the government dept (tenant) enhanced the rate of rent with retrospective effect. Will the sum of Rs. 100000 be taxable in the assessment yr 2012-13? Can it be spread over the last six years? Is there any provision of tax relief in such cases, like section 89(1) of the income tax act, 1961? what are the provisions of the act governing such cases

 

 

in my views an intersting question as it deal with various sections of IT act 1961.